HomeMy WebLinkAbout2020-03-10 - Board of Directors Meeting Agenda Packet (B)AGENDA
YORBA LINDA WATER DISTRICT
BOARD OF DIRECTORS REGULAR MEETING
Tuesday, March 10, 2020, 6:30 PM
1717 E Miraloma Ave, Placentia CA 92870
1. CALL TO ORDER
2. PLEDGE OF ALLEGIANCE
3. ROLL CALL
Phil Hawkins, President
Andrew J. Hall, Vice President
Brooke Jones, Director
J. Wayne Miller, PhD, Director
Al Nederhood, Director
4. ADDITIONS/DELETIONS TO THE AGENDA
Items may be added to the agenda upon determination by a twothirds vote of the Board, or a
unanimous vote if only three Directors are present, that there is a need to take immediate action which
came to the District's attention subsequent to the agenda being posted. (GC 54954.2(b)(2))
5. INTRODUCTIONS AND PRESENTATIONS
5.1. Special Recognition of Marc Marcantonio, General Manager
5.2. Elected Official Liaison Reports
5.3. Federal and State Legislative Update
6. PUBLIC COMMENTS
Any individual wishing to address the Board or Committee is requested to identify themselves and state
the matter on which they wish to comment. If the matter is on the agenda, the Chair will recognize the
individual for their comment when the item is considered. No action will be taken on matters not listed
on the agenda. Comments are limited to three minutes and must be related to matters of public interest
within the jurisdiction of the Water District. (GC 54954.3)
7. CONSENT CALENDAR
All items on the consent calendar are considered routine and may be approved by a single motion.
There will be no discussion of these items unless a member of the Board, staff, or public requests
separate consideration.
7.1.Minutes of the Board of Directors Regular Meeting Held February 11, 2020
Recommendation: That the Board of Directors approve the minutes as
presented.
7.2.Minutes of the Board of Directors Special Meeting Held February 18, 2020
Recommendation: That the Board of Directors approve the minutes as
presented.
Page 1 of 80
7.3.Payments of Bills, Refunds, and Wire Transfers
Recommendation: That the Board of Directors ratify and authorize
disbursements in the amount of $1,858,019.60.
7.4.Budget to Actual Reports for Month Ending January 31, 2020
Recommendation: That the Board of Directors receive and file the Budget to
Actual Reports for the month ending January 31, 2020.
7.5.Cash and Investment Report for Period Ending January 31, 2020
Recommendation: That the Board of Directors receive and file the Cash and
Investment Report for the period ending January 31, 2020.
7.6.Unaudited Financial Statements for Second Quarter of Fiscal Year 2020
Recommendation: That the Board of Directors receive and file the Unaudited
Financial Statements for Second Quarter of FY20.
7.7.Directors' and General Manager Fees and Expenses Report for Second
Quarter of Fiscal Year 2020
Recommendation: That the Board of Directors receive and file the Directors'
and General Manager Fees and Expenses Report for Second Quarter of
FY20.
7.8.NoCost Change Order No. 1 for Camino Verde and Mickel Lane Waterline
Improvement Project
Recommendation: That the Board of Directors approve Change Order No. 1
for the Camino Verde and Mickel Lane Waterline Improvement Project, J2018
03.
8. ACTION CALENDAR
8.1.Contract Award for Revolving Line of Credit
Recommendation: That the Board of Directors authorize staff to award a
contract for a $20 Million Revolving Line of Credit to Opus Bank and accept
their listed Terms and Conditions.
9. DISCUSSION ITEMS
This portion of the agenda is for matters that cannot reasonably be expected to be concluded by action
of the Board or Committee at the meeting, such as technical presentations, drafts of proposed policies,
or similar items for which staff is seeking advice and counsel. Time permitting, it is generally in the
District’s interest to discuss these more complex matters at one meeting and consider formal action at
another meeting. This portion of the agenda may also include items for information only.
9.1. Treatment of Groundwater Supplies to Remove Per and Polyfluoroalkyl
Substances (PFAS)
9.2. Status of Operations Activities
10. REPORTS, INFORMATION ITEMS, AND COMMENTS
10.1. Directors' Reports
Page 2 of 80
10.2. General Manager's Report
10.3. General Counsel's Report
10.4. Future Agenda Items and Staff Tasks
11. COMMITTEE REPORTS
11.1. Interagency Committee with MWDOC and OCWD
(Hawkins/Nederhood)
Meeting scheduled Thursday, March 26, 2020 at 4:00 p.m. has been
cancelled.
Next meeting is scheduled Thursday, May 28, 2020 at 4:00 p.m. at
YLWD.
11.2. Joint Agency Committee with City of Yorba Linda
(Hawkins/Jones)
Next meeting is scheduled Monday, March 23, 2020 at 4:00 p.m. at YL
City Hall.
11.3. Joint Agency Committee with City of Placentia
(Hawkins/Hall)
Next meeting is scheduled Wednesday, April 29, 2020 at 3:00 p.m. at
YLWD.
12. BOARD OF DIRECTORS ACTIVITY CALENDAR
12.1. Meetings from March 11 April 30, 2020
13. ADJOURNMENT
13.1. The next Regular Board Meeting will be held Tuesday, March 24, 2020.
Closed Session (if necessary) will begin at 5:30 p.m. and regular business at
6:30 p.m.
Items Distributed to the Board Less Than 72 Hours Prior to the Meeting
Nonexempt materials related to open session agenda items that are distributed to a majority of the Board or
Committee less than seventytwo (72) hours prior to the meeting will be available for public inspection in the lobby
of the District’s Administrative building located at 1717 East Miraloma Avenue, Placentia CA 92870 during regular
business hours. When practical, these materials will also be available on the District’s website
(http://www.ylwd.com/). (GC 54957.5)
Accommodations for the Disabled
Requests for disabilityrelated modifications or accommodations, including auxiliary aids or services, required for
participation in the above posted meeting should be directed to the Board Secretary at (714) 7013020 at least 24
hours in advance. (GC 54954.2(a))
Page 3 of 80
ITEM NO. 7.1.
AGENDA REPORT
MEETING DATE:March 10, 2020
TO:Board of Directors
FROM:Marc Marcantonio, General Manager
STAFF CONTACTS:Annie Alexander, Executive Assistant/Board Secretary
SUBJECT:Minutes of the Board of Directors Regular Meeting Held February
11, 2020
RECOMMENDATION:
That the Board of Directors approve the minutes as presented.
ATTACHMENTS:
1.Draft Meeting Minutes (Regular)
Page 4 of 80
Minutes of the YLWD Board of Directors Regular Meeting Held November February 11, 2020 at 6:30 p.m.1
2020-XXX
MINUTES OF THE
YORBA LINDA WATER DISTRICT
BOARD OF DIRECTORS REGULAR MEETING
Tuesday, February 11, 2020, 6:30 p.m.
1717 E Miraloma Ave, Placentia CA 92870
1.CALL TO ORDER
The meeting was called to order at 6:30 p.m.
2.PLEDGE OF ALLEGIANCE
3.ROLL CALL
DIRECTORS PRESENT STAFF PRESENT
Phil Hawkins, President Marc Marcantonio, General Manager
Andrew J. Hall, Vice President Brett Barbre, Assistant General Manager
Brooke Jones John DeCriscio, Operations Manager
J. Wayne Miller, PhD Gina Knight, Human Resources and Risk Manager
Al Nederhood Delia Lugo, Finance Manager
Pasquale Talarico, Director of Public Affairs
Rosanne Weston, Engineering Manager
Annie Alexander, Executive Asst/Board Secretary
Kaden Young, Sr Management Analyst
ALSO PRESENT
Andrew Gagen, General Counsel, Kidman Gagen Law LLP
4.ADDITIONS/DELETIONS TO THE AGENDA
President Hawkins requested to add the following to the agenda as Item 5.3.:
Award from Yorba Linda Chamber of Commerce
Director Hawkins made a motion, seconded by Director Hall, to add this item to
the agenda. Motion carried 5-0-0-0.
5.INTRODUCTIONS AND PRESENTATIONS
5.1.Elected Official Liaison Reports
None.
Page 5 of 80
Minutes of the YLWD Board of Directors Regular Meeting Held November February 11, 2020 at 6:30 p.m.2
2020-XXX
5.2.Federal and State Legislative Update
Staff reported on the status of public outreach activities including
scheduled tours of YLWD’s Infrastructure and the District’s Annual Open
House on May 16, 2020. Staff then reviewed the status of relevant
pending legislation.
5.3.Award from Yorba Linda Chamber of Commerce
Director Jones presented a plaque received from the Yorba Linda
Chamber of Commerce recognizing the District as “Business of the Month”
for February 2020.
6.PUBLIC COMMENTS
None.
7.CONSENT CALENDAR
Director Miller made a motion, seconded by Director Jones, to approve the
Consent Calendar. Motion carried 5-0-0-0.
7.1.Minutes of the Board of Directors Special and Regular Meetings Held
January 28, 2020
Recommendation: That the Board of Directors approve the minutes as
presented.
7.2.Payments of Bills, Refunds, and Wire Transfers
Recommendation: That the Board of Directors ratify and authorize
disbursements in the amount of $890,097.50.
7.3.Additional Capital Improvements for Hidden Hills Booster Pump Station
Recommendation: That the Board of Directors authorize staff to re-
prioritize the 5-year Capital Improvement Plan (CIP) to cover an estimated
$380,000 in additional expenses for the Hidden Hills Booster Pump
Upgrade Project to improve the safety and functionality of the facility.
7.4.Claim for Damages Filed by Shernoff Bidart Echeverria, LLP
Recommendation: That the Board of Directors reject the claim filed by
Shernoff Bidart Echeverria, LLP and refer it to ACWA-JPIA for further
handling.
Page 6 of 80
Minutes of the YLWD Board of Directors Regular Meeting Held November February 11, 2020 at 6:30 p.m.3
2020-XXX
8.DISCUSSION ITEMS
8.1.Treatment of Groundwater Supplies to Remove Per- and Polyfluoroalkyl
Substances (PFAS)
Staff briefed the Board on the status of OCWD’s PFAS Treatment
Agreement and a recent infrastructure tour conducted by staff for local
representatives of the Division of Drinking Water. Staff also reported on
their attendance at City of Fullerton’s Water Forum and their tour of San
Gabriel Valley Water Company’s water treatment facilities. The Board and
staff then discussed a 19-month schedule for design and construction of
the District’s PFAS Treatment Plant, time-saving and financial advantages
of sole-sourcing construction of the project, and provisions in the District’s
purchasing policy related to emergencies and sole-sourcing. Staff will
prepare an accelerated construction schedule, proposed revisions to the
purchasing policy (if necessary), and a Professional Services Agreement
for Owner’s Advisor Services (if possible), for consideration at a special
Board meeting scheduled Tuesday, February 18, 2020 at 5:00 p.m.
8.2.Status of Engineering Activities
Staff announced that the District had received an ASCE OC Branch
Outstanding Water Project Award for the Fairmont Booster Pump Station
Upgrade Project. Staff also reported on their presentation at UC Riverside
for the Women Engineering Student Mentorship Program, and status of
the on-call professional services contracts and ESCO qualifications
submittals. Selection of the ESCO will also be considered at the special
Board meeting on February 18, 2020. Staff then reviewed the status of
various construction projects.
9.REPORTS, INFORMATION ITEMS, AND COMMENTS
9.1.Directors' Reports
The Directors noted their attendance at the listed meetings and events.
President Hawkins mentioned that he was working with staff to identify
dates for potential workshop meetings over the next few months.
Suggested dates were March 5, April 23, May 19, and June 11, 2020.
The budget workshop meeting would be held in the evening.
9.2.General Manager's Report
General Manager Marcantonio reported that staff would be participating in
a presentation for Yorba Linda City Councilmember Carlos Rodriguez
Page 7 of 80
Minutes of the YLWD Board of Directors Regular Meeting Held November February 11, 2020 at 6:30 p.m.4
2020-XXX
regarding SCAQMD’s Rule 1403. He also reported that staff had met with
Mr. Jon Conk, Vice President of Project Dimensions, as requested by the
Board. He then asked each of the managers to report on activities within
their respective departments.
9.3.General Counsel’s Report
General Counsel Gagen briefly commented on potential cost recovery
litigation associated with PFAS.
9.4.Future Agenda Items and Staff Tasks
Director Nederhood inquired as to the status of a few items he had
previously requested from staff. He also requested a report on various
categories of historical expenditures in order to evaluate the District’s
funding of depreciation. Following brief discussion, Director Nederhood
indicated he would bring his request for information back for consideration
at a later time.
10.COMMITTEE REPORTS
10.1.Interagency Committee with MWDOC and OCWD
(Hawkins/Nederhood)
Next meeting is scheduled Thursday, March 26, 2020 at 4:00 p.m.
at YLWD.
10.2.Joint Agency Committee with City of Yorba Linda
(Hawkins/Jones)
Next meeting is scheduled Monday, March 23, 2020 at 4:00 p.m. at
YL City Hall.
10.3.Joint Agency Committee with City of Placentia
(Jones/Hawkins)
Minutes of the meeting held Wednesday, January 15, 2020 at 3:00
p.m. were included in the agenda packet.
Next meeting is scheduled Wednesday, April 29, 2020 at 3:00 p.m.
at YLWD.
Page 8 of 80
Minutes of the YLWD Board of Directors Regular Meeting Held November February 11, 2020 at 6:30 p.m.5
2020-XXX
11.BOARD OF DIRECTORS ACTIVITY CALENDAR
11.1.Meetings from February 12 – March 31, 2020
The Board made no changes to the activity calendar.
12.ADJOURNMENT
12.1.The meeting was adjourned at 8:12 p.m.
Annie Alexander
Board Secretary
Page 9 of 80
ITEM NO. 7.2.
AGENDA REPORT
MEETING DATE:March 10, 2020
TO:Board of Directors
FROM:Marc Marcantonio, General Manager
STAFF CONTACTS:Annie Alexander, Executive Assistant/Board Secretary
SUBJECT:Minutes of the Board of Directors Special Meeting Held February
18, 2020
RECOMMENDATION:
That the Board of Directors approve the minutes as presented.
ATTACHMENTS:
1.Draft Meeting Minutes (Special)
Page 10 of 80
Minutes of the YLWD Board of Directors Special Meeting Held February 18, 2020 at 5:00 p.m.1
2020-XXX
MINUTES OF THE
YORBA LINDA WATER DISTRICT
BOARD OF DIRECTORS SPECIAL MEETING
Tuesday, February 18, 2020, 5:00 p.m.
1717 E Miraloma Ave, Placentia CA 92870
1.CALL TO ORDER
The meeting was called to order at 5:00 p.m.
2.PLEDGE OF ALLEGIANCE
3.ROLL CALL
DIRECTORS PRESENT STAFF PRESENT
Phil Hawkins, President Brett Barbre, Assistant General Manager
Andrew J. Hall, Vice President John DeCriscio, Operations Manager
Brooke Jones Gina Knight, Human Resources and Risk Manager
J. Wayne Miller, PhD Delia Lugo, Finance Manager
Rosanne Weston, Engineering Manager
DIRECTORS ABSENT Divya Agrawalla, Principal Engineer
Al Nederhood Annie Alexander, Executive Asst/Board Secretary
Kaden Young, Senior Management Analyst
ALSO PRESENT
Andrew Gagen, General Counsel, Kidman Gagen Law LLP
4.PUBLIC COMMENTS
None.
5.ACTION CALENDAR
5.1.Selection of Energy Services Company (ESCO)
Staff reviewed the ESCO’s process for conducting an energy audit and
presenting scopes of work for proposed projects to the Board. Staff noted
that the District was not obligated to move forward with any proposed
projects resulting from the audit.
Page 11 of 80
Minutes of the YLWD Board of Directors Special Meeting Held February 18, 2020 at 5:00 p.m.2
2020-XXX
Director Miller made a motion, seconded by Hall, to authorize staff to
move forward with selecting Climatec, an Energy Services Company, to
prepare a detailed Technical Energy Audit to identify energy efficient and
operational savings-related infrastructure improvements at no cost to the
District. Motion carried 4-0-0-1 with Director Nederhood being absent.
5.2.Terms and Conditions for Sewer Service with Binion, 5282 Sunset Lane
Director Jones made a motion, seconded by Director Hall, to approve the
Terms and Conditions for Sewer Service with Binion, 5282 Sunset Lane,
Job 2020-06S. Motion carried 4-0-0-1 with Director Nederhood being
absent.
5.3.Professional Services Agreement (PSA) for PFAS Treatment Plant
Owner’s Advisor Services
Staff responded to questions from the Board regarding the sample PSA
included in the agenda packet and setting a not to exceed amount for the
contract.
Director Hall made a motion, seconded by Director Jones, to authorize the
General Manager to execute a Professional Services Agreement (pending
review and approval as to form by General Counsel and inclusion of a not
to exceed amount) for PFAS Treatment Plant Owner’s Advisor Services
with Carollo Engineers, Inc. Motion carried 4-0-0-1 with Director
Nederhood being absent.
6.DISCUSSION
6.1.Schedule for Fast-Tracking Construction of Water Treatment Plant to
Remove Per- and Polyfluoroalkyl Substances (PFAS)
Staff presented multiple options for fast-tracking construction of the
project. While included as an option, staff advised against sole-sourcing
the project.
Vice President Hall suggested the Owner’s Advisor present scenarios for
early delivery of treated groundwater at a future Board meeting, potentially
March 24, 2020.
The Board and staff discussed the status of Orange County Water
District’s PFAS Treatment Agreement, the implications of revising or
making an exception to the District’s Purchasing Policy as related to
emergencies and sole-sourcing, and potential financial incentives for
encouraging early completion of the project.
Page 12 of 80
Minutes of the YLWD Board of Directors Special Meeting Held February 18, 2020 at 5:00 p.m.3
2020-XXX
7.ADJOURNMENT
7.1.The meeting was adjourned at 5:45 p.m.
Annie Alexander
Board Secretary
Page 13 of 80
ITEM NO. 7.3.
AGENDA REPORT
MEETING DATE:March 10, 2020
TO:Board of Directors
FROM:Marc Marcantonio, General Manager
STAFF CONTACTS:Delia Lugo, Finance Manager
Paige Appel, Accounting Assistant II
SUBJECT:Payments of Bills, Refunds, and Wire Transfers
STAFF RECOMMENDATION:
That the Board of Directors ratify and authorize disbursements in the amount of
$1,858,019.60.
SUMMARY:
Section 31302 of the California Water Code says the District shall pay demands made against
it when they have been approved by the Board of Directors. Pursuant to law, staff is hereby
submitting the list of disbursements for Board of Directors’ approval.
BACKGROUND:
At the February 11, 2020 Regular BOD Meeting staff informed the Board, though the meeting
scheduled for February 25, 2020 had been cancelled, that there would still be a disbursement
payments in order for the District to meet its obligations by the listed due dates.
In summary, the items on these disbursement lists include: a wire of $30,855.70 to So.
California Gas Co. for January 2020 gas charges at multiple locations; a wire of $38,574.85 to
MWDOC for December 2019 water purchases; a wire of $552.00 to Switch for the remote data
hosting co-location; a wire of $67,881.37 to So. California Edison for January 2020 electricity
charges at multiple locations; a check of $128,677.97 to ACWA/JPIA for March 2020 medical
and dental premiums; a check of $201,013.48 to Cedro Construction Inc for waterline
improvements at Camino Verde and Mickel Job #2018-03; a check of $105,258.71 to Big Ben
Inc. for a pressure station at Highland, Job #2019-37; a check of $50,534.11 to Kidman Gagen
Law for legal services; a check of $48,235.27 to City of Anaheim for January 2019 electricity
charges for various locations; a check of $167,750.43 to Insituform Technologies, LLC for
J2019-39S 2019 Sewer Main CIPP Rehabilitation; and a check of $68,624.80 to Resource
Page 14 of 80
Computer Solutions for network and hardware consulting services. The balance of
$361,211.91 are routine invoices.
The combined Accounts Payable check register total is $1,269,170.60, Payroll No. 3 total is
$297,672.53, and Payroll No. 4 is $291,176.47; where the total disbursements for this agenda
report is $1,858,019.60. A summary of the disbursements is attached.
PRIOR RELEVANT BOARD ACTION:
The Board of Directors approves bills, refunds and wire transfers semi-monthly.
ATTACHMENTS:
1.CapSheet 03-10-20
2.Check Register 02-25-20
3.Credit Card 02-25-20
4.Check Register 03-10-20
5.Credit Card 03-10-20
Page 15 of 80
Summary of Disbursements
March 10, 2020
CHECK NUMBERS:
02/25/20 Computer Checks 75676-75750 $ 658,751.65
03/10/20 Computer Checks 75751-75815 472,555.03
$ 1,131,306.68
WIRES:
W021320 So. California Gas Co. $ 30,855.70
W021320A So. California Edison 67,881.37
W021320B Municipal Water District 38,574.85
W021320C Switch Ltd. 552.00
$ 137,863.92
TOTAL OF CHECKS & WIRES $ 1,269,170.60
PAYROLL NO. 3:
Direct Deposits $ 185,324.61
Third Party Checks 7315—7319 21,608.69
Payroll Taxes 48,070.42
EFT – CalPERS Payroll #3 42,668.81
$ 297,672.53
PAYROLL NO. 4:
Direct Deposits $ 177,422.41
Third Party Checks 7300—7308 24,624.75
Payroll Taxes 47,054.64
EFT – CalPERS Payroll #4 42,074.67
$ 291,176.47
TOTAL OF PAYROLLS $ 588,849.00
----------------------------------------------------------------------------------------------------------------------
DISBURSEMENT TOTAL: $ 1,858,019.60
==================================================================
APPROVED BY THE BOARD OF DIRECTORS MINUTE ORDER AT BOARD
MEETING OF March 10, 2020
==================================================================.
Page 16 of 80
Check No.Date Vendor Name Amount Description
75676 02/25/2020 REX ELDER 2,940.72 DAMAGE CLAIM SETTLEMENT
75677 02/25/2020 RAMESH CADAMBI 126.22 CUSTOMER REFUND
75678 02/25/2020 LEE NICK 207.42 CUSTOMER REFUND
75679 02/25/2020 LESLIE CHEGWIDDEN 208.40 CUSTOMER REFUND
75680 02/25/2020 MYRIAM VALER 19.39 CUSTOMER REFUND
75681 02/25/2020 NINA MATHEWS 128.70 CUSTOMER REFUND
75682 02/25/2020 SANDRA Y KANEKO 225.00 CUSTOMER REFUND
75683 02/25/2020 MARTIN MAGALLON 70.87 CUSTOMER REFUND
75684 02/25/2020 SERVANDO PORTILLO 121.08 CUSTOMER REFUND
75685 02/25/2020 SAYER ALOTAIBI 104.78 CUSTOMER REFUND
75686 02/25/2020 BRIAN JOHNSON 1,438.40 CUSTOMER REFUND
75687 02/25/2020 LILIANA PRECIADO 103.77 CUSTOMER REFUND
75688 02/25/2020 AIM PROPERTIES 387.90 CUSTOMER REFUND
75689 02/25/2020 ACWA/JPIA 128,677.97 MEDICAL & DENTAL PREMIUM - MARCH 2020
75690 02/25/2020 Air Treatment Corporation 1,185.25 A/C PARTS
75691 02/25/2020 Al Nederhood 146.86 MILEAGE REIMBURSEMENT
75692 02/25/2020 Aqua-Metric Sales Co. 18,931.93 OPERATIONS WORK MATERIAL
75693 02/25/2020 Aramark 516.39 UNIFORM SERVICES
75694 02/25/2020 AT & T - Calnet3 1,652.05 ATT CALNET 3
75695 02/25/2020 AUTOMOTIVE EQUIPMENT SPECIALISTS INC. 11,962.50 VEHICLE LIFT - MECHANICS SHOP
75696 02/25/2020 A & Y Asphalt Contractors Inc. 16,077.00 PAVING REPAIRS
75697 02/25/2020 BASE HILL INC. (JAN POINT) 4,222.00 WELL 18 SLEEVE RETAINER & JANITORIAL SERVICE
75698 02/25/2020 Bee Busters, Inc 125.00 COLONY ABATEMENT
75699 02/25/2020 Big Ben Inc. 105,258.71 J19-37 HIGHLAND PRESSURE STATION
75700 02/25/2020 B.L. Wallace Distributor, Inc. 1,869.17 METER LIDS & BOXES
75701 02/25/2020 BrightView Tree Care Services Inc. 1,975.00 LANDSCAPE WORK
75702 02/25/2020 Brooke Jones 99.36 MIELAGE REIMBURSE EXPENSE
75703 02/25/2020 CalCard US Bank 3,531.37 CREDIT CARD TRANSACTIONS - FEBRUARY 2020
75704 02/25/2020 CB Technical 1,890.00 CONSULTING WORK - IT DEPARTMENT
75705 02/25/2020 CDW Government, Inc 49.89 COMPUTER EXPENSE
75706 02/25/2020 Cedro Construction Inc 201,013.48 J18-03 CAMINO VERDE & MICKEL WATERLINE
75707 02/25/2020 Cla-Val Co. 1,423.37 CLA-VAL PRODUCTION PARTS
75708 02/25/2020 ARC 182.97 J19-54 PLANWELL/SETUP
75709 02/25/2020 Daniels Tire Service 48.50 TIRE DISPOSAL FEE
75710 02/25/2020 Dell Marketing L.P. 19,792.43 SOFTWARE LICENSE RENEWAL & IT EQUIPMENT
75711 02/25/2020 Employment Development Department 5,070.00 EMPLOYEE BENEFIT CHARGE
75712 02/25/2020 Enthalpy Analytical, Inc. 1,819.00 WATER QUALITY LAB WORK
75713 02/25/2020 ENV Services, Inc. 284.81 FUME HOOD TESTING
75714 02/25/2020 Factory Motor Parts 1,314.32 MECH SHOP SUPPLIES & VEHICLE MAINTENANCE
75715 02/25/2020 Georgina Knight 1,125.30 LCW 2020 CONFERENCE - HR TRAINING & EDUCATIONAL REIMBURSEMENT
75716 02/25/2020 Golden Bell Products 5,978.00 MANHOLE - VECTOR CONTROL
75717 02/25/2020 Grainger 600.87 HIGHLAND ENGINE VALVE
75718 02/25/2020 Haaker Equipment Co. 1,324.38 REPAIR OF UNIT#197
75719 02/25/2020 Infosend Inc. 4,664.34 BILLING & POSTAGE CUSTOMER BILL & CLOUD INSERTION
75720 02/25/2020 Jackson's Auto Supply - Napa 79.60 PART FOR UNIT# 144, 208
75721 02/25/2020 KB Design 897.02 EMBROIDERY WORK FOR EMPLOYEE SHIRTS
75722 02/25/2020 Kidman Gagen Law 50,534.11 LEGAL SERVICES
75723 02/25/2020 Konica Minolta Business 861.51 COPIER LEASE-C258 & C558
75724 02/25/2020 Liebert Cassidy Whitmore 305.50 LEGAL SERVICES
75725 02/25/2020 Marc Marcantonio 76.19 MIELAGE REIMBURSEMENT
75726 02/25/2020 Mario S. Banuelos 625.00 WELDING WORK
75727 02/25/2020 Mc Fadden-Dale Hardware 227.73 MECHANIC SHOP EQUIPMENT & SUPPLIES
75728 02/25/2020 Measurement Control Systems, Inc 197.81 PRESSURE GAUGES
75729 02/25/2020 Michael Payne Consulting 624.36 CONSULTING SERVICE OPERATIONS
75730 02/25/2020 Municipal Water District 670.00 WATER POLICY DINNER
75731 02/25/2020 Nelson and Associates LLC 1,177.51 J18-24S LAKEVIEW LIFT STATION DECOMISSIONING INSURANCE
75732 02/25/2020 Nexus Office Environments 3,332.23 EMERGENCY EQUIPMENT
75733 02/25/2020 Nicholas A. Hollon 2,224.57 EDUCATIONAL REIMBURSEMENT
75734 02/25/2020 Office Solutions 1,466.91 OFFICE SUPPLIES
75735 02/25/2020 Praxair Distribution 224.01 WELDING SUPPLIES
75736 02/25/2020 Quinn Company 11,969.58 PARTS FOR HIGHLAND BOOSTER#1
75737 02/25/2020 Selman Chevrolet Company 808.39 PUMP FOR UNIT#144
For Checks Dated: 02/12/2019 thru 02/25/2020
Yorba Linda Water District
Check Register
Page 17 of 80
75738 02/25/2020 Shred Confidential, Inc. 108.00 SHRED SERVICE
75739 02/25/2020 Solarwinds Inc. 1,234.00 ANNUAL MAINTENANCE RENEWAL
75740 02/25/2020 South Coast AQMD 16,554.59 AQMD FEE
75741 02/25/2020 Southwest Thermal Technologies, Inc. 9,070.42 PARTS FOR HIGHLAND ENGINE
75742 02/25/2020 Rachel Padilla/Petty Cash 16.82 MILEAGE REIMBURSEMENT JPIA & PASMA - MILLEN, M
75743 02/25/2020 Staples 54.54 OFFICE EXPENSE
75744 02/25/2020 Step Saver Inc 905.10 SALT FOR CL2 SYSTEM
75745 02/25/2020 Tetra Tech, Inc. 1,950.00 J2018-27 HIDDEN HILLS PUMP IMPLEMENTATION PLAN REVIEW
75746 02/25/2020 United Rentals 477.35 EQUIPMENT RENTAL
75747 02/25/2020 United Water Works, Inc. 2,580.70 WATER SERVICE PARTS
75748 02/25/2020 Vivian Lim 450.33 TRAVEL & EXPENSE LCW CONFERENCE
75749 02/25/2020 Wayne Miller 64.34 MILEAGE REIMBURSEMENT
75750 02/25/2020 YO Fire 88.56 VALVE GASKETS
W021320B 02/13/2020 Municipal Water District 38,574.85 WATER DELIVERIES - DECEMBER 2019
W021320 02/13/2020 Southern Calif Gas Co. 30,855.70 GAS CHARGES - JANUARY 2020 - VARIOUS LOCATIONS
W021320A 02/13/2020 Southern Calif Edison Co. 67,881.37 ELECTRICITY CHARGES - JANUARY 2020 - VARIOUS LOCATIONS
W021320C 02/13/2020 Switch Ltd 552.00 REMOTE DATA HOSTING CO-LOCATION
796,615.57
2/6/2020 PAYROLL #3 - EMPLOYEE DIRECT DEPOSIT 185,324.61
2/6/2020 PAYROLL #3 - PAYROLL TAX PAYMENT 48,070.42
2/6/2020 PAYROLL #3 - CALPERS & TASC 42,668.81
7315 2/6/2020 COLONIAL LIFE & ACCIDENT 112.13
7316 2/6/2020 LINCOLN FINANCIAL GROUP 5,515.00
7317 2/6/2020 NATIONWIDE RETIREMENT SOLUTIONS 15,229.72
7318 2/6/2020 CALIFORNIA STATE DISBURSEMENT UNIT 366.92
7319 2/6/2020 CALIFORNIA STATE DISBURSEMENT UNIT 384.92
297,672.53
Payroll Checks #3
Page 18 of 80
Vendor Name Amount Description
Home Depot 231.67 J19-50 FENCE FOR WELL #22
Home Depot 790.27 J19-41 FIRE HARDENING - SANTIAGO
Lamp Post Pizza 82.97 TRAINING MEETING - FINANCE & IT DEPARTMENT
TRUSTED TRANSLATIONS 1,213.23 J19-08 SB998 POLICY TRANSLATION
TRUSTED TRANSLATIONS 1,213.23 J19-08 SB998 POLICY TRANSLATION
3,531.37
25-Feb-20
Cal Card Credit Card
U S Bank
Page 19 of 80
Check No.Date Vendor Name Amount Description
75751 03/10/2020 VECCHIO REAL ESTATE 402.66 CUSTOMER REFUND
75752 03/10/2020 LUCY WHEATON 105.39 CUSTOMER REFUND
75753 03/10/2020 JAMI MONTES 27.31 CUSTOMER REFUND
75754 03/10/2020 CALIFORNIA REAL ESTATE RESOURCES 405.60 CUSTOMER REFUND
75755 03/10/2020 RICHARD CRUZADO 43.38 CUSTOMER REFUND
75756 03/10/2020 AMDJ REALTY 245.32 CUSTOMER REFUND
75757 03/10/2020 REAL ESTATE & NOTARY SERVICES 409.39 CUSTOMER REFUND
75758 03/10/2020 ACWA-Assn Of Ca Water Agencies 950.00 ACWA ADVERTISEMENT FOR SENIOR ENGINEER & ASSISTANT ENGINEER I
75759 03/10/2020 Advanced School Of Driving 13,980.00 CLASS A DRIVER TRAINING - (4) EMPLOYEES
75760 03/10/2020 AIRGAS INC 54.33 WELDING SUPPLIES
75761 03/10/2020 Annie Alexander 48.10 MEETING & OFFICE SUPPLIES
75762 03/10/2020 Aqua-Metric Sales Co. 542.74 OPERATIONS WORK MATERIAL
75763 03/10/2020 Aramark 215.06 UNIFORM SERVICES
75764 03/10/2020 AT & T - Calnet3 4,248.59 ATT CALNET 3
75765 03/10/2020 Bee Busters, Inc 125.00 COLONY ABATEMENT
75766 03/10/2020 CalCard US Bank 30,685.81 CREDIT CARD TRANSACTIONS - MARCH 2020
75767 03/10/2020 City Of Anaheim - Anaheim Public Utilities 48,235.27 ELECTRICITY CHARGES JANUARY 2019 - VARIOUS LOCATION
75768 03/10/2020 City Of Placentia 13,642.22 SEWER FEES COLLECTION - OCTOBER 2019 TO JANUARY 2020
75769 03/10/2020 CLIMATEC, LLC 1,125.00 FACILITIES - AC REPAIRS
75770 03/10/2020 Culligan of Santa Ana 3,685.60 WATER SOFTENER SERVICE
75771 03/10/2020 deRose Promos 1,055.73 YLWD INSULATED BOTTLE & NECK WALLET
75772 03/10/2020 Doane and Hartwig Water Systems, Inc. 2,291.76 PRODUCTION - CL2 SYSTEM PARTS
75773 03/10/2020 Dean Criske Trucking 1,054.91 ROAD MATERIAL
75774 03/10/2020 Eisel Enterprises, Inc. 1,125.99 VALVE REPAIR PARTS
75775 03/10/2020 Enthalpy Analytical, Inc. 840.00 WATER QUALITY LAB WORK
75776 03/10/2020 Factory Motor Parts 1,821.71 VEHICLE MAINTENANCE & PARTS FOR UNIT# 189,208 & HIGHLAND BOOSTER
75777 03/10/2020 FedEx Office 391.90 OFFICE EXPENSE
75778 03/10/2020 Fieldman Rolapp & Associates 26,482.95 J19-32 PROFESSIONAL SERVICES
75779 03/10/2020 Fleet Services, Inc 573.31 REPAIR WORK FOR UNIT#215
75780 03/10/2020 Freddie Ojeda 167.00 REPAIR PART-UNIT#144
75781 03/10/2020 GREGORIO VALENZUELA 187.00 REIMBURSEMENT FOR T-1 CERTIFICATION - VALENZUELA, G
75782 03/10/2020 Haaker Equipment Co. 1,449.62 REPAIR PART-UNIT#144
75783 03/10/2020 Hach Company 540.10 WATER QUALITY TESTING SUPPLIES
75784 03/10/2020 Infosend Inc. 6,245.82 BILLING & POSTAGE & MONTHLY MAINTENANCE JANUARY 2020
75785 03/10/2020 Insituform Technologies, LLC 167,750.43 J19-39S 2019 SEWER MAIN CIPP REHABILITATION
75786 03/10/2020 Jackson's Auto Supply - Napa 481.71 PART FOR UNIT# 144
75787 03/10/2020 KELLY MCCANN 23.78 TRAVEL EXPENSE CSMFO CONFERENCE - MCCANN, K
75788 03/10/2020 Managed Health Network 168.75 EAP - FEBRUARY 2020
75789 03/10/2020 Maria Trujillo 15.00 TRAVEL EXPENSE CSMFO CONFERENCE - TRUJILLO, M
75790 03/10/2020 Mario S. Banuelos 1,500.00 WELDING WORK
75791 03/10/2020 Mc Fadden-Dale Hardware 65.20 VEHICLE MAINTENANCE & PRODUCTION REPAIR PARTS
75792 03/10/2020 Michael Payne Consulting 1,470.50 JANUARY 2020 - CONSULTING SERVICE OPERATIONS
75793 03/10/2020 Minuteman Press 112.68 OFFICE EXPENSE
75794 03/10/2020 Murcal, Inc. 2,166.78 ENGINE PANEL MONITOR
75795 03/10/2020 Neopost Inc 19.36 OFFICE EXPENSE
75796 03/10/2020 Nickey Kard Lock Inc 11,441.25 FUEL 1/16-1/31 & 2/1-2/15
75797 03/10/2020 Nickey Petroleum Co Inc 1,678.16 DIESEL FUEL
75798 03/10/2020 PAIGE APPEL 52.08 TRAVEL EXPENSE CSMFO CONFERENCE - APPEL, P
75799 03/10/2020 Pete's Road Service Inc 811.97 TIRE SERVICE FOR UNIT# 197
75800 03/10/2020 P.T.I. Sand & Gravel, Inc. 3,013.18 ROAD MATERIAL - ASPHALT & CL2 BASE
75801 03/10/2020 Resource Computer Solutions 68,624.80 NETWORK/HARWARE CONSULTING SERVICES
75802 03/10/2020 Ricardo Cabadas 49.56 TRAVEL EXPENSE CSMFO CONFERENCE - CABADAS, R
75803 03/10/2020 Rose Paving LLC 18,000.99 PAVING REPAIR
75804 03/10/2020 Safety-Kleen Systems Inc 556.56 HAZARDOUS MATERIAL DISPOSAL
75805 03/10/2020 Rachel Padilla/Petty Cash 324.11 OFFICE EXPENSE
75806 03/10/2020 Stradling,Yocca,Carlson&Rauth 4,329.41 LEGAL SERVICES
75807 03/10/2020 TRUSTED TRANSLATIONS 1,141.97 J19-08 SB998 POLICY TRANSLATION
75808 03/10/2020 Underground Service Alert 399.70 NEW TICKET CHARGES & CA STATE FEE
75809 03/10/2020 United Industries 1,722.86 SAFETY EQUIPMENT
75810 03/10/2020 UNUM Life Insurance Co. of America 4,263.64 LIFE, AD&D, STD & LTD-MARCH 2020
75811 03/10/2020 United Water Works, Inc. 12,901.73 WATER SERVICE PARTS
75812 03/10/2020 Valmont Composite Structures 718.64 SEWER PARTS
For Checks Dated: 02/26/2020 thru 03/10/2020
Yorba Linda Water District
Check Register
Page 20 of 80
75813 03/10/2020 YO Fire 4,455.66 OPERATIONS WORK MATERIAL
75814 03/10/2020 YourMembership.com 698.00 ADVERTISEMENT FOR SENIOR ENGINEER & ASSISTANT ENGINEER I
75815 03/10/2020 Zane Woller 192.00 CWEA CERTIFICATION REIMBURSEMENT - WOLLER, Z
472,555.03
2/20/2020 PAYROLL #4 - EMPLOYEE DIRECT DEPOSIT 177,422.41
2/20/2020 PAYROLL #4 - PAYROLL TAX PAYMENT 47,054.64
2/20/2020 PAYROLL #4 - CALPERS & TASC 42,074.67
7329 2/20/2020 COLONIAL LIFE & ACCIDENT 112.13
7330 2/20/2020 LINCOLN FINANCIAL GROUP 5,147.32
7331 2/20/2020 NATIONWIDE RETIREMENT SOLUTIONS 15,022.10
7332 2/20/2020 CALIFORNIA STATE DISBURSEMENT UNIT 366.92
7333 2/20/2020 CALIFORNIA STATE DISBURSEMENT UNIT 384.92
7334 2/20/2020 ALLSTATE 1,380.07
7335 2/20/2020 MIDLAND LIFE INSURANCE 200.00
7336 2/20/2020 RELIANCE DI 66.61
7337 2/20/2020 AMERITAS 1,944.68
291,176.47
Payroll Checks #4
Page 21 of 80
Vendor Name Amount Description
Liebert Cassidy Whitmore 350.00 FLSA Training-Cabadas, R.
R.E. Michel Company, LLC 318.34 Parts for A/C Repairs - Facilities
PayPal CC Payments 54.99 Operations Expense
Harrington Industrial 64.65 Cl2 System Parts - Operations
AIRGAS INC 65.73 Welding Supplies
Fairway Ford Sales, Inc.184.87 Replacement Parts for Unit# 193
Fairway Ford Sales, Inc.305.50 Replacement Parts for Unit# 193
KENNYS DONUTS 15.35 Meeting Supplies
LIT CAFE 53.28 Lunch Meeting Debt Management (3) Attendees
Harbor Freight Tools 28.52 Tools for Valve Crew
Mc Master-Carr Supply Co.65.11 Flexible Sheets Motor Shields - Operations
North American Recycling and Crushing, LLC 180.00 Disposal Of Road Material - Operations
KING TACO 25.84 Operation Expense
CAMPITELLI COOKIES 18.80 Meeting Supplies
Home Depot 32.65 Electrical Supplies - Facilities
PayPal CC Payments 270.00 Registration MWDOC Policy - Converted to Sponsorship
PayPal CC Payments 575.00 Registration UWI Conference - Nederhood, A.
AWWA - CA-NV Section 285.00 AWWA Backflow Exam - Maldonado, R.
American Airlines 521.81 Travel Expense-ACWA Conference- Marcantonio, M.
Placentia Chamber Of Commerce 50.00 Excellence in Placentia Gala - Muttaraid, M.
Hilton Hotels 194.11 Travel Expense UWI Spring Conference-Nederhood, A
Association of California Cities - Orange County 710.00 Registration ACWA Conference- Marcantonio, M.
Government Finance Officers 250.00 GFOA PAFR Submittal Fee -Young, K
CalCard US Bank (40.00) Credit-TCP Cert Prep Seminar - Hollon, N.
Costco 53.46 Meeting Supplies
Home Depot 64.08 Measuring Wheel - Operations
Home Depot 68.90 Measuring Wheel - Operations
Mc Master-Carr Supply Co.28.06 Traffic Delineator Clips - Operations
ORANGE COUNTY CIRCUIT BREAKERS 26.94 Electrical Supplies - Facilities
Amazon.com 21.75 Employee Recognition2
R.E. Michel Company, LLC 289.55 DualPort Manmeter Tester - Operations
American Airlines 341.20 Travel Expense-LCW Conference- Barbre, B
BART OAKLAND AIRPORT 23.00 Travel Expense LCW Law Conference - Knight, G.
ONTARIO AIRPORT LOT 7.12 Travel Expense LCW Law Conference - Knight, G.
Amazon.com 7.07 Office Supplies
PayPal CC Payments 326.23 Water Filtration System - Operations
Bed Bath & Beyond 226.27 Facilities Emergency Standby Supplies
Costco 43.08 Facilities Emergency Standby Supplies
Holiday Inn Express 138.59 Travel Expense CSMFO Conference - Lugo, D.
GUJANT SEKHON 60.94 Travel Expense LCW Conference- Barbre, B
The Toll Roads of OC 10.11 Travel Expense ISDOC AD HOC-Nederhood, A
Southwest Airlines 108.00 Travel Expense LCW Law Conference - Knight, G.
Hyatt Regency Hotels 700.10 Travel Expense LCW Law Conference - Knight, G.
WALLYPARK 78.22 Travel Expense LCW Conference- Barbre, B
WALLYPARK (29.95) Reimbursement Policy Compliance- Barbre, B
ST. REGIS HOTEL 1,512.92 Travel Expense LCW Conference- Barbre, B
ST. REGIS HOTEL (649.18) Reimbursement Policy Compliance- Barbre, B
Home Depot 135.32 PVC Parts for Ice Machines - Facilities
ESPERANZA BURGERS 61.16 Operations Expense
Amazon.com 16.84 Meeting Supplies
R & S Overhead Doors of So-Cal, Inc 520.00 Power Transfer Door Hinges - Operations
McDonald's 21.09 Operating Expense - Main Break OT Meals
INTERNATIONAL ASSOC OF PRIVACY PROFESSIONALS75.00 US Privacy Law & Practice for Information Privacy Professionals Training - Arambarri, T.
Liebert Cassidy Whitmore 950.00 The Rules of Engagement Training - Lim, V. & Knight, G.
Liebert Cassidy Whitmore 475.00 Nuts and Bolts of Negotiations Training - Knight, G
Byblos Mediterranean Grill 37.22 Lunch Meet-Raftelis (2) Attendees
Flappy Jacks 72.70 Breakfast Meeting-(4) Attendees
Home Depot 370.66 Quickrete Concrete - Facilities
Home Depot 56.01 Building Repair Parts - Facilities
Home Depot 48.68 Operating Expense
10-Mar-20
Cal Card Credit Card
U S Bank
Page 22 of 80
AWWA - CA-NV Section 549.00 Registration CA-NV Spring Conference - Nederhood, A.
AWWA - CA-NV Section 549.00 Registration CA-NV Spring Conference - Barbre, B.
AWWA - CA-NV Section 549.00 Registration CA-NV Spring Conference - Jones, B.
AWWA - CA-NV Section 549.00 Registration CA-NV Spring Conference - DeCriscio, J.
Schorr Metals, Inc.34.26 Steel Plates -Welding Repair
Association of California Cities - Orange County 725.00 Registration ACWA Conference - Jones, B.
Association of California Cities - Orange County 725.00 Registration ACWA Conference - Nederhood, A.
CalCard US Bank (50.00) Return-Excellence in Placentia Gala - Muttaraid, M.
Home Depot 43.04 Gas Lines for equipment - Operations
Home Depot 51.44 Team Building Supplies
Smart & Final 393.29 Team Building Supplies
DLH CORP 4.30 Travel Expense CSMFO Conference - Lugo, D.
DLH CORP 15.00 Travel Expense CSMFO Conference - Lugo, D.
BBQ Galore 129.08 Team Building Supplies
Orange County Water Assn 30.00 Registration OCWA Luncheon - Nederhood, A.
Home Depot 238.61 Material for Fairmont Reservoir - Operations
Stater Bros. Markets 31.56 Meeting Supplies
PayPal CC Payments 20.00 Registration ISDOC Luncheon - Hawkins, P.
Sunstate Equipment Co 12.93 Propane Refill - Operations
Cheesecake Factory 125.04 Travel Expense CSMFO Conference (4) Attendees
Del Taco 22.62 Operating Expense - Main Break OT Meals
GSE 76 8.45 Operating Expense
Alea Cafe 21.91 Operating Expense - Main Break OT Meals
Amazon.com 162.64 Office Supplies
Home Depot 28.12 Pest Control Material - Facilities
Amazon.com 18.20 Office Supplies
Jackson's Auto Supply - Napa 16.29 Shop Equipment
Yorba Linda Chamber 72.00 Network Lunch Event - Muttaraid, M.
Hirsch Pipe 2,253.17 Water Heater Bldg 4 - Facilities
AWWA - CA-NV Section 100.00 AWWA Cert Renewal - Maldonado, R.
Factory Motor Parts 10.54 Parts for Repair of Unit#204
American Airlines 1,178.80 Travel Expense-AWWA Conference- Barbre, B
American Airlines (647.00) Reimbursement Policy Compliance- Barbre, B
BLISS CAR WASH LLC 13.00 Vehicle Maintenance
Home Depot 69.13 Operation Expense
Amazon.com 171.82 Multi ConnectCell-SCADA Tool
Mc Master-Carr Supply Co.120.07 Production Repair Parts
Smart & Final 43.06 Chaffee Fuel - Operations
Orvac Electronics 72.35 Vehicles Supplies-Switches
Home Depot 66.27 Misc Hardware - Facilities
AIRGAS INC 52.53 Parts for Repair of Unit# 174
Alternative Hose Inc.69.61 Parts for Repair of Unit#144
Alternative Hose Inc.43.33 Parts for Repair of Unit# 197
Kristy's Donuts 38.45 Supplies-Safety Meeting
Cal Society-Municipal Finance Officers 110.00 CSMFO Annual Membership-Lugo, D.
IN-N-OUT RESTAURANTS 47.41 Operating Expense - Main Break OT Meals
Brown And Caldwell 200.00 Sr. Engineer Job Advertisement
DIGITAL DECK COVERS 30.49 Office Supplies
American Society of Civil Engineers (ASCE)175.00 Registration ASCE Awards-Miller, W.
Amazon.com 183.00 Mechanic Shop Supplies
Verizon Wireless 3,051.55 Verizon Wireless - 12/21/19-01/20/20
ONLINE Information Services, Inc.463.19 Online Utility Exchange & Collection - January 2020
Republic Services #676 581.96 Disposal Service
Time Warner Cable 3,084.10 January 2020 Internet & District TV Services - Various Locations
AIRPORT WINDSOCK CORP 1,531.58 J19-41 Windsock
TRUSTED TRANSLATIONS 295.80 J19-08 - SB 998 Translation Fee
29,359.68
Page 23 of 80
ITEM NO. 7.4.
AGENDA REPORT
MEETING DATE:March 10, 2020
TO:Board of Directors
FROM:Marc Marcantonio, General Manager
STAFF CONTACTS:Delia Lugo, Finance Manager
Kelly McCann, Senior Accountant
SUBJECT:Budget to Actual Reports for Month Ending January 31, 2020
RECOMMENDATION:
That the Board of Directors receive and file the Budget to Actual Reports for the Month Ending
January 31, 2020.
BACKGROUND:
For the month-ending January 31, 2020, staff is presenting Budget to Actual Reports for the
District as a whole, as well as the individual water and sewer funds.
Cumulative Volumetric Water Revenue, as reported through the month ending January 31,
2020, reflects an average decrease of 1.43% as compared to the prior year for the same
reporting period.
Total Variable Costs results, as reported through the month ending January 31, 2020, reflect a
.30% decrease when compared to prior year for the same reporting period. The decrease in
costs is predominantly reflective of the decrease in total water demand, which as reported, is
1.55% below that of prior year.
STRATEGIC PLAN INITIATIVES:
G2 3B – Regularly assess net position and steps to meet strategic goals.
ATTACHMENTS:
1.Financial Reports January 2020
Page 24 of 80
FY20 Annual
Budget
YTD Actuals thru
January 2020
YTD % of
Budget
Water Revenue (Residential)16,548,758$ 9,281,787$ 56.09%
Water Revenue (Commercial & Fire Det.)1,872,073 1,068,011 57.05%
Water Revenue (Landscape/Irrigation)3,917,982 2,481,982 63.35%
Service Charges 10,988,263 6,361,495 57.89%
Other Operating Revenue 902,996 560,645 62.09%
Total Operating Revenue 34,230,072 19,753,920 57.71%
Revenue (Non-Operating):
Interest 698,777 357,484 51.16%
Property Taxes 1,820,471 1,105,221 60.71%
Other Non-Operating Revenue 608,430 532,293 87.49%
Total Non-Operating Revenue 3,127,678 1,994,997 63.79%
Total Revenue 37,357,750$ 21,748,917$ 58.22%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)
Water-Related Costs 12,485,582$ 6,938,867$ 55.58%
Fixed Costs 1,179,009 829,230 70.33%
Power-Related Costs 1,446,219 1,113,551 77.00%
Variable Water Costs Related Expenses Total 15,110,810 8,881,648 58.78%
Salary Related Expenses 10,753,255 5,226,396 48.60%
Reduction for Capital Project Labor (225,000) (108,221) 48.10%
Salary Related Expenses Total 10,528,255 5,118,175 48.61%
Supplies & Services
Communications 228,183 118,061 51.74%
Contractual Services 496,717 237,989 47.91%
Data Processing 324,069 149,551 46.15%
Dues & Memberships 78,862 70,801 89.78%
Fees & Permits 290,271 213,463 73.54%
Insurance 304,468 169,904 55.80%
Materials 948,195 569,220 60.03%
District Activities, Emp Recognition 43,371 20,391 47.02%
Maintenance 565,165 316,545 56.01%
Non-Capital Equipment 200,778 99,077 49.35%
Office Expense 33,950 23,795 70.09%
Professional Services 585,971 396,441 67.66%
Training 78,301 12,052 15.39%
Travel & Conferences 126,278 38,623 30.59%
Uncollectible Accounts 4,185 3,602 86.08%
Utilities 179,258 118,048 65.85%
Vehicle Expenses 335,600 241,572 71.98%
Supplies & Services Sub-Total 4,823,620 2,799,135 58.03%
Total Operating Expenses 30,462,685 16,798,958 55.15%
Expenses (Non-Operating)
Other Expense 13,520 169,409 1253.03%
Total Non-Operating Expenses 13,520 169,409 1253.03%
Total Expenses 30,476,205$ 16,968,367$ 55.68%
Net Revenues 6,881,545 4,780,551 69.47%
Less: Debt Service (Principal & Interest)2,726,956 1,962,475 71.97%
Less: Committed Capital Expenditures (PayGo)3,174,425 310,434 9.78%
Less: PARS Contribution - Net Pension/OPEB 1,700,000 - 0.00%
Transfer to/(from) Reserves (719,836) 2,507,641 348.36%
Net Total -$ 0$
Yorba Linda Water District
Water Enterprise
FY20 ProForma - Use of Funds
January 2020
Page 25 of 80
Yorba Linda Water District
Summary Financial Report
Water & Sewer Funds
For Period Ending January 31, 2020
Annual YTD Jan YTD YTD Actual Prior Year Prior Year YTD Actual YTD Actual
Budget Budget Actual Actual (Under) Over Jan Actual Actual (thru vs vs
FY20 FY20 FY20 FY20 YTD Budget FY19 Jan 2019)PY Actual $PY Actual %
Revenue (Operating):
Water Revenue (Residential)16,548,758$ 9,273,130$ 965,011$ 9,281,787$ 8,657$ 1,033,375$ 9,281,832$ (45)$ 0.00%
Water Revenue (Commercial & Fire Det.)1,872,073 1,154,320 116,077 1,068,011 (86,309)120,414 1,120,046 (52,035)-4.65%
Water Revenue (Landscape/Irrigation)3,917,982 2,415,828 85,235 2,481,982 66,154 129,927 2,615,821 (133,839)-5.12%
Water Revenue (Service Charge)10,988,263 6,409,820 922,439 6,361,495 (48,325)838,712 5,853,052 508,444 8.69%
Sewer Charge Revenue 2,421,665 1,412,638 199,519 1,390,102 (22,536)183,756 1,286,390 103,712 8.06%
Locke Ranch Assessments 324,173 187,145 6,712 189,931 2,786 5,989 172,776 17,155 0.00%
Other Operating Revenue 964,708 568,247 48,322 621,338 53,091 55,778 657,860 (36,522)-5.55%
Total Operating Revenue:37,037,622 21,421,128 2,343,315 21,394,646 (26,482)2,367,951 20,987,777 406,869 1.94%
Revenue (Non-Operating):
Interest 812,306 473,845 117,072 418,685 (55,160)111,331 439,063 (20,378)-4.64%
Property Tax 1,820,471 1,017,279 111,413 1,105,221 87,942 117,777 1,065,117 40,104 0.00%
Other Non-Operating Revenue 632,909 369,196 154,949 561,177 191,981 123,378 476,255 84,922 17.83%
Total Non-Operating Revenue:3,265,685 1,860,320 383,434 2,085,083 224,763 352,486 1,980,436 104,647 5.28%
Total Revenue 40,303,307 23,281,448 2,726,749 23,479,729 198,281 2,720,437 22,968,213 511,516 2.23%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)15,110,810 9,317,325 772,447 8,881,648 (435,677)657,883 8,879,337 2,311 0.03%
Salary Related Expenses 11,664,922 6,193,176 780,440 5,654,350 (538,826)716,504 5,457,826 196,524 3.60%
Supplies & Services 5,449,301 2,990,759 473,665 2,981,877 (8,882)341,075 2,445,110 536,767 21.95%
Total Operating Expenses 32,225,033 18,501,260 2,026,552 17,517,875 (983,385)1,715,462 16,782,273 735,602 4.38%
Expenses (Non-Operating):
Interest on Long Term Debt 1,303,967 760,647 107,685 761,626 979 111,601 792,609 (30,983) -3.91%
Other Expense 13,520 13,520 38,789 202,267 188,746 977,923 987,153 (784,887) -79.51%
Total Non-Operating Expenses:1,317,488 774,167 146,474 963,893 189,725 1,089,524 1,779,762 (815,869) -45.84%
Total Expenses 33,542,521 19,275,427 2,173,026 18,481,768 (793,660)2,804,986 18,562,035 (80,267)-0.43%
Net Position Before Capital Contributions 6,760,787 4,006,021 553,723 4,997,961 991,941 (84,549)4,406,178 591,782 13.43%
Capital Contributions (Non-Cash - - 149,382 149,382 762 4,056 145,326 0.00%
Transaction GASB 34 Compliant)
Net Position Before Depreciation 6,760,787 4,006,021 553,723 5,147,343 1,141,323 (83,787)4,410,234 737,108 16.71%
Depreciation & Amortization 7,720,659 4,503,718 648,758 4,531,365 27,647 608,883 4,292,105 239,260 5.57%
Total Net Position ($959,872)($497,697)(95,035) 615,978 $1,113,676 ($692,670)$118,129 $497,849 421.44%
(295,000) (172,083) (12,998) (130,368) (130,368) (22,433) (225,127) 94,759 -42.09%
(With January 31, 2019 for comparison purposes)
Page 26 of 80
Annual YTD Jan YTD YTD Actual Prior Year Prior YTD YTD Actual YTD - CUR
Budget Budget Actual Actual (Under)Over Jan Actual Actual (thru vs vs
FY20 FY20 FY20 FY20 YTD Budget FY19 Jan 2019) PY Actual $PY Actual %
Revenue (Operating):
Water Revenue (Residential)16,548,758$ $9,273,130 965,011$ 9,281,787$ 8,657$ 1,033,375$ 9,281,832$ (45)$ 0.00%
Water Revenue (Commercial & Fire Det.)1,872,073 1,154,320 116,077$ 1,068,011 (86,309) 120,414 1,120,046 (52,035) -4.65%
Water Revenue (Landscape/Irrigation)3,917,982 2,415,828 85,235$ 2,481,982 66,154 129,927 2,615,821 (133,839) -5.12%
Water Revenue (Service Charge)10,988,263 6,409,820 922,439$ 6,361,495 (48,325) 838,712 5,853,052 508,443 8.69%
Other Operating Revenue 902,996 526,748 46,772$ 560,645 33,897 48,515 612,297 (51,652) -8.44%
Total Operating Revenue:34,230,072 19,779,846 2,135,534 19,753,920 (25,926) 2,170,943 19,483,048 270,872 1.39%
Revenue (Non-Operating):
Interest 698,777 407,620 100,226 357,484 (50,136) 88,340 368,272 (10,788) -2.93%
Property Tax 1,820,471 1,017,279 111,413 1,105,221 87,941 117,777 1,065,118 40,103 0.00%
Other Non-Operating Revenue 608,430 354,918 149,834 532,293 177,375 119,360 451,829 80,463 17.81%
Total Non-Operating Revenue:3,127,678 1,779,817 361,473 1,994,997 215,180 325,477 1,885,219 109,778 5.82%
Total Revenue 37,357,750 21,559,662 2,497,007 21,748,917 189,255 2,496,420 21,368,267 380,651 1.78%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)15,110,810 9,317,325 772,447 8,881,648 (435,678) 657,883 8,879,337 2,311 0.03%
Salary Related Expenses 10,528,255 5,573,387 703,032 5,118,175 (455,212) 651,271 4,964,217 153,958 3.10%
Supplies & Services:
Communications 228,183 125,607 8,565 118,061 (7,546) 5,565 100,300 17,762 17.71%
Contractual Services 496,717 246,252 44,064 237,989 (8,263) 28,734 206,180 31,809 15.43%
Data Processing 324,069 159,040 20,296 149,551 (9,489) 32,177 193,838 (44,287) -22.85%
Dues & Memberships 78,862 66,003 2,450 70,801 4,798 1,371 68,724 2,077 3.02%
Fees & Permits 290,271 204,825 39,481 213,463 8,638 63,487 169,887 43,576 25.65%
Insurance 304,468 165,106 29,651 169,904 4,798 22,996 159,290 10,615 6.66%
Materials 948,195 563,114 98,212 569,220 6,106 68,664 492,244 76,976 15.64%
District Activities, Emp Recognition 43,371 25,300 2,285 20,391 (4,909) 1,860 23,176 (2,786) -12.02%
Maintenance 565,165 309,680 52,815 316,545 6,866 22,684 198,636 117,910 59.36%
Non-Capital Equipment 200,778 92,121 10,237 99,077 6,957 3,911 77,353 21,724 28.08%
Office Expense 33,950 19,804 1,113 23,795 3,991 3,035 19,919 3,876 19.46%
Professional Services 585,971 382,316 70,386 396,441 14,124 13,584 200,230 196,211 97.99%
Training 78,301 18,175 915 12,052 (6,123) 6,700 23,542 (11,490) -48.81%
Travel & Conferences 126,278 45,162 3,496 38,623 (6,539) 2,449 40,071 (1,448) -3.61%
Uncollectible Accounts 4,185 2,441 379 3,602 1,161 550 2,504 1,097 43.81%
Utilities 179,258 112,067 6,245 118,048 5,981 11,111 96,109 21,939 22.83%
Vehicle Equipment 335,600 230,767 58,792 241,572 10,806 15,911 153,641 87,932 57.23%
Supplies & Services Sub-Total 4,823,620 2,767,778 449,382 2,799,135 31,357 304,789 2,225,644 573,491 25.77%
Total Operating Expenses 30,462,685 17,658,491 1,924,861 16,798,958 (859,533) 1,613,943 16,069,198 729,760 4.54%
Expenses (Non-Operating):
Interest on Long Term Debt 1,303,967 760,647 107,685 761,626 978 111,601 792,609 (30,984) -3.91%
Other Expense 13,520 13,520 30,195 169,409 155,889 976,909 977,779 (808,370) 82.67%
Total Non-Operating Expenses:1,317,487 774,167 137,880 931,035 156,868 1,088,510 1,770,388 (839,353) -47.41%
Total Expenses 31,780,172 18,432,659 2,062,741 17,729,993 (702,666) 2,702,453 17,839,586 (109,593) -0.61%
Net Position Before Capital Contributions 5,577,578 3,127,004 434,266 4,018,924 891,920 (206,033) 3,528,681 490,244 13.89%
Capital Contributions (Non-Cash Transaction -- - 81,810 81,810 - - 81,810 -
GASB 34 Compliant)
Net Position Before Depreciation 5,577,578 3,127,004 434,266 4,100,734 973,730 (206,033) 3,528,681 572,054 16.21%
Depreciation & Amortization 6,289,903 3,669,110 527,982 3,695,783 26,673 494,403 3,490,653 205,130 5.88%
Total Net Position (712,325)$ (542,106)$ (93,716)$ 404,951 947,057$ (700,436)$ 38,028$ 366,923$ 964.88%
Capital - Direct Labor (225,000) (131,250)(11,180) (108,221) 23,029 (17,048) (177,324) 69,103 -38.97%
Yorba Linda Water District
Water Fund
For Period Ending Januay 31, 2020
(With January 31, 2019 for comparison purposes)
Page 27 of 80
$18,303,218 $18,789,594 $19,223,566
$21,520,844 $21,368,267
$21,748,917
1.78%
$15,915,276
$14,390,185
$15,745,267
$17,299,308 $17,839,586 $17,729,993
(-.61%)
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
Jan. 2015 Jan. 2016 Jan. 2017 Jan. 2018 Jan. 2019 Jan. 2020
Water Revenues & Expenses -January
(excludes Depreciation, Special Items, and Contributed Capital )
Total Revenue Total Expenses
Page 28 of 80
Annual YTD Jan YTD YTD Actual Prior Year Prior Year YTD Actual YTD - CUR
Budget Budget Actual Actual (Under)Over Jan Actual Actual (thru vs vs
FY20 FY20 FY20 FY20 YTD Budget FY19 Jan 2019)PY Actual $PY Actual %
Revenue (Operating):
Sewer Charge Revenue 2,421,665$ 1,412,638$ 199,519$ 1,390,102$ (22,536)$ 183,756$ 1,286,390$ 103,712$ 8.06%
Locke Ranch Assessments 324,173 187,145 6,712 189,931 2,786 5,989 172,776 17,155 0.00%
Other Operating Revenue 61,712 41,499 1,550 60,694 19,195 7,263 45,563 15,131 33.21%
Total Operating Revenue:2,807,550 1,641,282 207,781 1,640,727 (554)197,008 1,504,729 135,999 9.04%
Revenue (Non-Operating):
Interest 113,528 66,225 16,846 61,201 (5,024)22,990 70,791 (9,590)-13.55%
Other Non-Operating Revenue 24,480 14,280 5,115 28,884 14,604 4,019 24,426 4,458 18.25%
Total Non-Operating Revenue:138,008 80,505 21,961 90,085 9,580 27,009 95,217 (5,132) -5.39%
Total Revenue 2,945,558 1,721,786 229,742 1,730,812$ 9,026 224,017 1,599,946 130,867 8.18%
Expenses (Operating):
Salary Related Expenses 1,136,668 619,789 77,408 536,176 (83,613)65,233 493,609 42,566 8.62%
Supplies & Services:
Communications 13,412 7,824 645 4,978 (2,846)419 4,783 196 4.09%
Contractual Services 30,764 17,946 3,165 15,572 (2,374)1,661 12,496 3,076 24.62%
Data Processing 21,382 12,473 1,360 7,445 (5,028)765 11,795 (4,350)-36.88%
Dues & Memberships 5,928 3,458 184 5,329 1,871 103 5,173 156 3.02%
Fees & Permits 15,509 9,047 2,213 11,096 2,049 923 7,177 3,919 54.61%
Insurance 22,917 13,368 2,232 16,772 3,404 1,731 11,920 4,852 40.70%
Materials 65,206 13,037 682 6,727 (6,310)6,940 32,621 (25,894)-79.38%
District Activities, Emp Recognition 3,264 1,904 172 1,535 (369)140 1,676 (141)-8.43%
Maintenance 171,135 44,829 6,586 35,259 (9,570)4,188 47,716 (12,457)-26.11%
Non-Capital Equipment 39,542 23,066 566 12,254 (10,812)152 14,204 (1,950)-13.73%
Office Expense 2,555 1,490 112 1,768 278 228 1,333 435 32.67%
Professional Services 156,229 29,134 2,216 18,358 (10,776)8,685 27,525 (9,167)-33.30%
Training 8,569 4,998 183 6,483 1,485 596 2,810 3,673 130.72%
Travel & Conferences 14,362 8,378 249 4,141 (4,237)94 3,928 213 5.41%
Uncollectible Accounts 315 184 62 356 172 88 255 100 39.19%
Utilities 13,493 7,871 470 8,885 1,015 887 7,598 1,287 16.94%
Vehicle Equipment 41,100 23,975 3,184 25,784 1,809 8,683 26,457 (673)-2.54%
Supplies & Services Sub-Total 625,681 222,980 24,281 182,742 (40,239) 36,286 219,466 (36,724) -16.73%
Total Operating Expenses 1,762,349 842,769 101,689 718,917 (123,852) 101,519 713,075 5,843 0.82%
Expenses (Non-Operating):
Other Expense - - 8,594 32,858 32,858 1,013 9,375 23,484 250.51%
Total Non-Operating Expenses:- - 8,594 32,858 32,858 1,013 9,375 23,484 0.00%
Total Expenses 1,762,349 842,769 110,283 751,776 (90,993) 102,532 722,449 29,326 4.06%
Net Position Before Capital Contributions 1,183,209 879,017 119,459 979,037 100,019 121,485 877,497 101,540 11.57%
Capital Contributions (Non-Cash Transaction -- - - 67,572 67,572 762 4,056 63,516 1565.98%
GASB 34 Compliant)
Net Position Before Depreciation 1,183,209 879,017 119,459 1,046,609 167,591 122,246 881,553 165,056 18.72%
Depreciation & Amortization 1,430,756 834,608 120,776 835,581 974 114,480 801,452 34,129 4.26%
Total Net Position (247,547) 44,409 (1,317) 211,027 166,618 7,766 80,101 130,927 163.45%
Capital - Direct Labor (70,000)(40,833) (1,818) (22,147)18,686 (5,385) (47,803)25,656 -53.67%
Yorba Linda Water District
Sewer Fund
For Period Ending January 31, 2020
(With January 31, 2019 for comparison purposes)
Page 29 of 80
$1,084,306
$1,144,296
$1,352,032
$1,408,550
$1,599,948
$1,730,812
8.18%
$738,211 $691,997
$828,413 $847,345
$722,449 $751,776
4.06%
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
Jan. 2015 Jan. 2016 Jan. 2017 Jan. 2018 Jan. 2019 Jan. 2020
Sewer Revenues & Expenses -January
(excludes Depreciation, Special Items, and Contributed Capital)
Total Revenue Total Expenses
Page 30 of 80
$5,292,032 $5,967,169 $5,832,402 $5,853,052 6,361,494
$1,037,796
$1,102,262 $1,180,709 $1,120,046
1,068,011$1,695,448
$2,258,653 $2,622,135 $2,615,821 2,481,982
$7,557,634
$8,102,517
$9,905,805 $9,281,832 $9,281,786
$15,582,910
$17,430,601
$19,541,050
$18,870,751
$19,193,273 1.71%
increase compared
to FY19
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
FY16 FY17 FY18 FY19 FY20
Water Revenue Comparison by Fiscal Year
Water Revenue (Service Charge) Water Revenue (Commercial & Fire Det.) Water Revenue (Landscape/Irrigation) Water Revenue (Residential)Total
Page 31 of 80
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
FY18 FY19 FY20 FY18 FY19 FY20 FY18 FY19 FY20 FY18 FY19 FY20 FY18 FY19 FY20 FY18 FY19 FY20 FY18 FY19 FY20
JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY
56,992
61,680
49,466
80,884 74,233
63,745
54,463
56,459
45,308 59,881 58,311
66,613
58,343
53,077
49,341
49,277
29,976 29,994
42,840 44,271
41,614
131,653
154,349
136,153
207,053 220,117
183,783
142,649
169,608
150,522 138,015
66,613
179,230
147,368
137,653
128,481
100,928
59,372 52,049
88,221
49,880
42,105
CONSUMPTION BY UNITS CCF
Residential Commercial Landscape
Page 32 of 80
1,310,853
1,388,016
1,284,700
1,135,165
981,755
1,069,354
494,671
1,460,113 1,505,340
1,358,893
1,340,186
1,143,948
1,518,953
939,601
1,671,801
1,729,514
1,512,043
1,307,477
981,384 1,019,234
657,883
1,660,561
1,492,928
1,435,706
1,361,053
1,100,471 1,058,481
772,447
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
Jul Aug Sept Oct Nov Dec Jan
Variable Costs Analysis
FY17 Var Costs FY18 Var Costs FY19 Var Costs FY20 Var Costs
Page 33 of 80
ITEM NO. 7.5.
AGENDA REPORT
MEETING DATE:March 10, 2020
TO:Board of Directors
FROM:Marc Marcantonio, General Manager
STAFF CONTACTS:Delia Lugo, Finance Manager
Kelly McCann, Senior Accountant
SUBJECT:Cash and Investment Report for Period Ending January 31, 2020
RECOMMENDATION:
That the Board of Directors receive and file the Cash and Investment Report for Period Ending
January 31, 2020.
SUMMARY:
Government Code Section 530607, et. seq., requires the person delegated to invest funds to
make monthly report of investments to the legislative body.
BACKGROUND:
The Cash & Investment Portfolio Report presents the market value and percent yield for all
District investments by institution. The Cash & Investment Summary Report includes budget
and actual interest and average term portfolio information as well as market value broken out
by reserve categories. The Fair Value Measurement Report categorizes investments with the
fair value hierarchy established by generally accepted accounting principles. The Unrestricted
Reserves and Days in Cash Graph presents Water Unrestricted Reserve Balances and Days
in Cash at a particular point in time for the last four years.
The average portfolio yield for the month ending January 31, 2020 is 1.80%.
The District's Total Cash and Investment balance at January 31, 2020 resulted in an overall
decrease in the investment balance from the previous month is approximately $4,133,298. A
larger balance change includes a decrease in the Water Operating Fund by $4,297,222,
primarily due to payment of the OCWD bi-annual replenishment assessments. While Sewer
Operating Fund had an increase of $74,330 due to a positive net effect between operating
revenues and expenses through the reporting month of the fiscal year and Water Capital
Page 34 of 80
Project Reserve decreased by $16,680 to cover the cost of pay-go capital purchases.
STRATEGIC PLAN INITIATIVES:
G2 4C - Manage cash flow to maximize investment income.
ATTACHMENTS:
1.Cash and Investment Report January 2020
Page 35 of 80
Market %Date of Percent
Value Par of Total Institution Maturity Yield
Checking Account:
514,353$ 514,353$ Wells Fargo Bank
514,353$ 514,353$ 1.37%Total 0.00%
Money Market Accounts:
83$ 83$ US Bank (Revenue Bonds)1.17%
3,754,605 3,754,605 US Bank (Money Market)1.39%
2,062,640 2,062,640 Public Agency Retirement Svcs. (PARS)
5,817,328$ 5,817,328$ 15.49%Total 1.39%
Certificates of Deposits:
248,783 249,000 Comenity Cap Bk Salt Lake City 06/30/21 1.65%
247,554 248,000 EnerBank USA Salt Lake City 08/26/20 1.30%
179,953 180,000 HSBC BK USA, NA MC Clean CTF 08/31/21 1.25%
247,710 248,000 Wells Fargo Bank NA Sioux Falls D 08/31/21 1.60%
249,579 247,000 PrivateBank & Tr Chicago Ill CTF 03/30/22 2.18%
246,833 245,000 Goldman Sachs Bank 06/28/21 2.18%
246,833 245,000 Morgan Stanley Private Bank 06/28/21 2.18%
247,827 245,000 Capital One Bank USA 06/27/22 2.17%
247,827 245,000 Capital One Bank NA 06/27/22 2.17%
248,114 245,000 Ally Bank 06/27/22 2.22%
248,114 245,000 Sallie Mae Bank 06/27/22 2.22%
249,074 245,000 Synchrony 05/17/22 2.41%
249,768 245,000 Morgan Stanley Bank NA 06/13/22 2.50%
3,157,968$ 3,132,000$ 8.41%Total 2.02%
Corporate Notes:
504,115$ 500,000 Wells Fargo Co.03/04/21 2.48%
504,570$ 500,000 JP Morgan Chase Co.03/01/21 2.53%
1,008,685$ 1,000,000$ 2.69%Total 2.51%
Pooled Investment Accounts:
16,990,850$ 16,990,850$ Local Agency Investment Fund 1.97%
1,388,298 1,384,367 CalTRUST Short Term 1.73%
8,689,160 8,622,572 CalTRUST Medium Term 1.62%
27,068,307$ 26,997,789$ 72.05%1.84%
37,566,642$ 37,461,470$ 100%Total Investments 1.80%
Per Government Code requirements, the Investment Report is in compliance with the Yorba
Linda Water District's Investment Policy, and there are adequate funds available to meet
budgeted and actual expenditures for the next six months.
1/31/20
Yorba Linda Water District
Cash & Investment Portfolio Report
January 31, 2020
________________________________
Kelly McCann, Senior Accountant
Page 36 of 80
Below is a chart summarizing the yields as well as terms and maturities for the month of Janaury 2020:
Average # of
Month Portfolio Days to
of 2019 Yield Maturity
January 1.80%77
Below are charts comparing operating fund interest for current and prior fiscal years.
Actual Interest 1/31/2019 1/31/2020
Monthly - January 111,331$ 117,072$
Year-to-Date 439,063$ 418,685$
Budget 2018/2019 2019/2020
Interest Budget, January YTD 208,833$ 473,845$
Interest Budget, Annual 358,000$ 812,306$
Interest earned on investments is recorded in the fund that owns the investment.
The distribution of investments in the portfolio both in dollars and as a percentage of the total portfolio by funds
is as follows:
The table below displays the District's Cash and Investment balance of $37.57 million which is allocated between the established
reserve funds, Wells Fargo Checking Account, and restricted funds held at U.S. Bank for the Bond payment and PARS for
the pension/OPEB payments. The number of Days in Cash are 348 for the Un-Restricted Water Reserve balance and 1,154 for the
Un-Restricted Sewer Reserve balances, as of January 31, 2020.
FY20 Reserve Cash and
Requirements Investments
December 2020 % Alloc January 2020 % Alloc "Target Available for
Fund Description Balance 12/31/2019 Balance 1/31/2020 Levels"CY Obligations
Water Operating Reserve 14,808,014$ 37.93%10,539,301$ 30.12%12,427,055$ (1,887,754)$
Water Emergency Reserve 7,207,585 18.46%7,223,683 20.65%7,115,108 108,575
Water Capital Project Reserve 7,059,617 18.08%7,073,167 20.22%7,314,221 (241,054)
Rate Stabilization Reserve 4,157,005 10.65%4,173,236 11.93%4,093,400 79,836
Un-Restricted Water Reserve Balance 33,232,221 29,009,388 30,949,784 (1,940,396)
Conservation Reserve 104,047 0.27%104,533 0.30%- 104,533
Employee Liability Reserve 304,011 0.78%305,431 0.87%400,000 (94,569)
Restricted Reserve Balance 408,058 409,964 400,000 9,964
Sewer Operating Reserve 1,826,719 4.68%1,982,792 5.67%1,335,465 647,327
Sewer Emergency Reserve 1,934,626 4.95%1,936,179 5.53%1,914,347 21,832
Sewer Capital Project Reserve 1,643,423 4.21%1,651,243 4.72%1,909,045 (257,802)
Un-Restricted Sewer Reserve Balance 5,404,769 5,570,214 5,158,857 411,357
Total Reserve Balances 39,045,049$ 100.00%34,989,565$ 100.00%36,508,641$ (1,519,076)$
Water Operating 359,267 330,758
Sewer Operating 265,338 183,595
624,605 514,353
Rev. Bond 2012A & 2017A-Principal & Interest 83 83
Public Agency Retirement Svc. -PARS (Restricted)2,030,204 2,062,640
Total Cash and Investments 41,699,940$ 37,566,642$
Cash & Investment Summary Report
Cash & Investment Summary Comparison Between Current and Previous Month
Wells Fargo Bank Checking
US Bank Held (Restricted)
Page 37 of 80
Checking Account:514,353$ 1.37%
Money Market Accounts:5,817,328$ 15.49%
Certificates of Deposit:3,157,968$ 8.41%
Corporate Notes:1,008,685$ 2.69%
Pooled Investment Accounts:27,068,307$ 72.05%
Total 37,566,642$ 100.00%
Checking Account:
1.37%
Money Market Accounts:
15.49%
Certificates of Deposit:
8.41%
Corporate Notes:
2.69%
Pooled Investment Accounts:
72.05%
INVESTMENT BALANCES (AS OF 1 -31-2020)
Checking Account:Money Market Accounts:Certificates of Deposit:Corporate Notes:Pooled Investment Accounts:
Page 38 of 80
Yorba Linda Water District
Fair Value Measurement Report
January 31, 2020
Quoted Observable Unobservable
Prices Inputs Inputs
Investments Level 1 Level 2 Level 3 Total
CalTRUST Investment Pool -$ 10,077,457$ -$ 10,077,457$
Local Agency Investment Fund - 16,990,850 - 16,990,850
Corporate Notes 1,008,685 1,008,685
Negotiable Certificates of Deposit - 3,157,968 - 3,157,968
Total Investments -$ 31,234,961$ -$ 31,234,961$
Page 39 of 80
Transaction
Date Transaction Description
Water Operating
Pension
Water Operating
OPEB
Sewer Operating
Pension
Sewer Operating
OPEB Account Total
Beginning Balance as of 7/1/19 1,235,837.20 526,669.64 135,806.94 62,230.97 1,960,544.75
7/31/2019 Investment Gain/(Loss)6,734.69 2,716.09 339.13 320.93 1,970,655.59
7/31/2019 Management Fees (272.06)(109.72)(13.70)(12.97) 1,970,247.14
7/31/2019 Investment Gain/(Loss) - Adjustment (361.18)361.18 1,970,247.14
7/31/2019 Management Fees - Adjustment 14.59 (14.59)1,970,247.14
8/31/2009 Investment Gain/(Loss)(5,050.10)(2,151.57)(553.40)(254.23) 1,962,237.84
8/31/2019 Management Fees (258.81)(110.27)(28.36)(13.03) 1,961,827.37
9/30/2019 Investment Gain/(Loss)9,114.79 3,884.40 1,001.64 458.98 1,976,287.18
9/30/2019 Management Fees (257.63)(109.80)(28.31)(12.97)1,975,878.47
10/31/2019 Investment Gain/(Loss)14,236.16 6,066.94 1,564.44 716.87 1,998,462.88
10/31/2019 Management Fees (259.48)(110.58)(28.51)(13.07) 1,998,051.24
11/30/2019 Investment Gain/(Loss)20,875.28 8,896.31 2,294.02 1,051.18 2,031,168.03
11/30/2019 Management Fees (607.78)(259.01)(66.79)(30.61) 2,030,203.84
12/31/2019 Investment Gain/(Loss)21,409.30 9,123.89 2,352.71 1,078.07 2,064,167.81
12/31/2019 Management Fees (962.97)(410.40)(105.82)(48.49) 2,062,640.13
Account Balance by Account Type 1,300,192.00 554,095.92 142,880.58 65,471.63 2,062,640.13$
63%27%7%3%100%
Pension OPEB Total
Initial Contribution as of 12/28/2017 247,599.00$ - 247,599.00
Additional Contribution 6/26/19 1,105,248.00$ 587,339.00 1,692,587.00
Total Contributions =1,940,186.00
Total Gain (or Loss) from Inception 94,049.58$ 33,469.47 127,519.05
Total Management Fees from Inception (3,824.00)$ (1,240.92) (5,064.92)
Balance as of 11-30-19 = 1,443,072.58$ 619,567.55$ 2,062,640.13$
PARS (Public Agency Retirement Services) Funding Reconciliation
Page 40 of 80
$30,343,543
$26,585,928 $27,722,843
$28,495,928
$29,009,388
413
376 378 365
348
60
110
160
210
260
310
360
410
460
$20,000
$5,020,000
$10,020,000
$15,020,000
$20,020,000
$25,020,000
$30,020,000
$35,020,000
Jan. 2016 Jan. 2017 Jan. 2018 Jan. 2019 Jan. 2020
Unrestricted Reserves & Days in Cash (Water)
Unrestricted Reserves (Water)Days in Cash (Water)
Page 41 of 80
ITEM NO. 7.6.
AGENDA REPORT
MEETING DATE:March 10, 2020
TO:Board of Directors
FROM:Marc Marcantonio, General Manager
STAFF CONTACTS:Delia Lugo, Finance Manager
Kelly McCann, Senior Accountant
SUBJECT:Unaudited Financial Statements for Second Quarter of Fiscal Year
2020
RECOMMENDATION:
That the Board of Directors receive and file the Unaudited Financial Statements for Second
Quarter of FY20.
SUMMARY:
Presented are the Unaudited Financial Statements for the Period Ending December 31, 2019
for the District.
DISCUSSION:
For the period, ending December 31, 2019, staff is presenting “unaudited” statements in the
CAFR format. We have included a Statement of Net Position, a Debt Service Ratio
Calculation, Consolidated Budget to Actual Statement, as well as the individual Water and
Sewer Budget to Actual Statements.
As reported in the Balance Sheet of the Statement of Net Position, the District’s Net Position
reflects a negative result when compared to that of the same reporting period of the prior fiscal
year by approximately $540,000.
Cumulative Volumetric Water Revenue, as reported through the Period Ending December 31,
2019, reflects an average decrease in customer consumption of approximately .58% as
compared to prior year for the same reporting period.
Total Variable Water Costs results reflect 1.37% decrease when compared to prior year for
the same reporting period. The decrease in costs is reflective of lower demands from the
Page 42 of 80
water system and the District's increased ability to support demand.
With the issuance of the Refunding Revenue Bonds, Series 2017A the District covenanted
“…to fix, prescribe and collect rates and charges for Water Service which will be at least
sufficient to yield during each Fiscal Year, Net Revenues equal to 125% of the Debit Service
for such Fiscal Year.” To confirm the covenant is upheld, staff calculates the Debt Service
Ratio quarterly and is received and filed by the Board of Directors. Accordingly, the
“unaudited” Debt Service Ratio Calculation of the Water Enterprise for the Period Ending
December 31, 2019 is being reported at 311%. This demonstrates the District’s strong
financial health.
STRATEGIC PLAN INITIATIVE:
G2 3B – Regularly assess net position and steps to meet strategic goals.
ATTACHMENTS:
1.Financial Reports and Graphs for 2nd Qtr 2020
Page 43 of 80
ASSETS December 2019 December 2018
CURRENT ASSETS:
Cash and cash equivalents 37,544,320$ 36,257,216$
Investment 4,163,563 2,069,572
Accounts receivable - water and sewer services 2,506,152 2,743,671
Accrued interest receivable 17,973 9,697
Prepaid expenses & other deposits 871,715 802,987
Inventory 314,741 261,421
TOTAL CURRENT ASSETS 45,418,464 42,144,564
NONCURRENT ASSETS:
Bond issuance costs 338,312 363,143
Deferred Pension Plan 2,335,328 2,749,826
Deferred OPEB Plan 462,680 399,599
Capital assets:
Non-depreciable 2,958,465 13,430,076
Depreciable, net of accumulated depreciation 184,835,210 180,038,305
TOTAL NONCURRENT ASSETS 190,929,995 196,980,949
TOTAL ASSETS 236,348,459 239,125,513
LIABILITIES
CURRENT LIABILITIES:
Accounts payable 1,664,175 1,872,501
Accrued expenses 3,999,646 3,620,677
Accrued OPEB - -
Accrued interest payable 378,197 393,864
Refunding Revenue Bond(s) - current portion 1,230,000 1,175,000
Compensated absences 414,024 435,396
Customer and construction deposits 784,978 552,216
Deferred revenue 224,409 268,842
TOTAL CURRENT LIABILITIES 8,695,429 8,318,496
LONG-TERM LIABILITIES (LESS CURRENT PORTION):
Deferred annexation revenue 12,865,409 13,360,454
Compensated absences 1,242,072 1,306,189
Net Pension Liability 8,449,114 8,575,054
Net OPEB Liability 2,046,040 2,273,415
Deferred Pension Plan 430,507 639,586
Deferred OPEB Plan 43,597 44,966
Deferred Inflow - Gain on Bond 95,528 100,623
Refunding Revenue Bond(s) 36,333,092 37,819,068
Certificate of Participation - -
TOTAL LONG TERM LIABILITIES (LESS
CURRENT PORTION)61,505,359 64,119,355
TOTAL LIABILITIES 70,200,788 72,437,851
NET ASSETS:166,147,671$ 166,687,662$
YORBA LINDA WATER DISTRICT
UNAUDITED COMBINING SCHEDULE OF NET ASSETS
December 31, 2019
(With December 31, 2018 Actuals for comparison only)
Page 44 of 80
December 2019 December 2018
OPERATING REVENUES:
Water sales 17,104,511$ 16,748,322$
Sewer revenues 1,373,801 1,269,420
Other operating revenues 573,016 602,082
TOTAL OPERATING REVENUES 19,051,328 18,619,824
OPERATING EXPENSES
Variable water costs 8,109,201 8,221,453
Personnel services 4,873,911 4,741,322
Supplies and services 2,508,213 2,104,038
Depreciation and amortization 3,882,607 3,683,223
TOTAL OPERATING EXPENSES 19,373,932 18,750,036
OPERATING INCOME/(LOSS)(322,604) (130,212)
NONOPERATING REVENUES (EXPENSES):
Property taxes 993,808 947,340
Investment income 301,613 327,733
Interest expense (653,941) (681,008)
Other nonoperating revenues 406,228 352,876
Other nonoperating expenses (163,479) (9,230)
TOTAL NONOPERATING REVENUES/EXPENSES 884,229 937,711
NET INCOME/(LOSS) BEFORE CAPITAL
CONTRIBUTIONS, SPECIAL/EXTRAORDINARY ITEM(S)561,625 807,499
SPECIAL ITEM(S) - CONSERVATION CREDIT - -
SPECIAL ITEM(S) - RATE CREDIT - -
CAPITAL CONTRIBUTIONS 149,382 3,298
CHANGES IN NET ASSETS 711,007 810,797
NET ASSETS - BEGINNING OF YEAR 165,436,664 165,876,865
NET ASSETS - FOR PERIOD END DECEMBER 31, 2019 166,147,671$ 166,687,662$
YORBA LINDA WATER DISTRICT
UNAUDITED COMBINING SCHEDULE OF REVENUES, EXPENSES
AND CHANGES IN NET ASSETS
December 31, 2019
(With December 30, 2018 Actuals for comparison only)
Page 45 of 80
YTD Debt Prior YTD PY Debt
Actual Service Actual Service
FY20 Calculation FY19 Calculation
Revenue (Operating):
Water Revenue (Residential)8,316,775$ 8,316,775$ 8,248,457$ 8,248,457$
Water Revenue (Commercial & Fire Det.)951,934 951,934 999,632 999,632
Water Revenue (Landscape/Irrigation)2,396,747 2,396,747 2,485,894 2,485,894
Water Revenue (Service Charge)5,439,055 5,439,055 5,014,339 5,014,339
Other Operating Revenue 513,872 513,872 563,782 563,782
Total Operating Revenue:17,618,383 17,618,383 17,312,104 17,312,104
Revenue (Non-Operating):
Interest 257,258 257,258 279,932 279,932
Property Tax 993,808 993,808 947,340 947,340
Other Non-Operating Revenue 382,459 382,459 332,469 332,469
Total Non-Operating Revenue:1,633,525 1,633,525 1,559,742 1,559,742
Total Revenue 19,251,908 19,251,908 18,871,845 18,871,845
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)8,109,201 8,109,201 8,221,453 8,221,453
Salary Related Expenses 4,415,143 4,415,143 4,312,945 4,312,945
Supplies & Services 2,349,749 2,349,749 1,920,854 1,920,854
Depreciation 3,167,800 - 2,996,250 -
Total Operating Expenses 18,041,893 14,874,093 17,451,502 14,455,252
Expenses (Non-Operating):
Interest on Long Term Debt 653,941 - 681,008 -
Other Expense 139,214 139,214 869 869
Total Non-Operating Expenses:793,155 139,214 681,877 869
Total Expenses 18,835,048 15,013,307 18,133,379 14,456,121
Net Position Before Capital
Contributions/Special Items 416,860 4,238,601 738,466 4,415,725
Special Item - Conservation Credit - - - -
Transfers (To)/From - - - -
Capital Contributions (Non-Cash Transaction -81,810 - - -
GASB 34 Compliant)
Net Position 498,670$ 4,238,601$ 738,466$ 4,415,725$
DEBT SERVICE RATIO CALCULATION:
Net Revenues 4,238,601$ 4,415,725$
Debt Service 1,363,478$ 1,369,128$
%311% 323%
Yorba Linda Water District
Unaudited Water Enterprise Debt Service Ratio Calculation
For Period Ending December 31, 2019
(With December 31, 2018 for comparison purposes)
Page 46 of 80
Yorba Linda Water District
Summary Financial Report
Water & Sewer Funds
For Period Ending December 31, 2019
Annual YTD Dec YTD YTD Actual Prior Year Prior Year YTD Actual YTD Actual
Budget Budget Actual Actual (Under) Over Dec Actual Actual (thru vs vs
FY20 FY20 FY20 FY20 YTD Budget FY19 Dec 2019)PY Actual $PY Actual %
Revenue (Operating):
Water Revenue (Residential)16,548,758$ 8,326,541$ 80,845$ 8,316,775$ (9,766)$ 351,165$ 8,248,457$ 68,318$ 0.83%
Water Revenue (Commercial & Fire Det.)1,872,073 1,047,238 124,191 951,934 (95,304)121,407 999,632 (47,698)-4.77%
Water Revenue (Landscape/Irrigation)3,917,982 2,191,719 219,982 2,396,747 205,028 220,065 2,485,894 (89,147)-3.59%
Water Revenue (Service Charge)10,988,263 5,494,132 919,349 5,439,055 (55,077)837,458 5,014,339 424,717 8.47%
Sewer Charge Revenue 2,421,665 1,210,833 189,948 1,190,584 (20,249)168,416 1,102,634 87,950 7.98%
Locke Ranch Assessments 324,173 54,024 116,498 183,218 129,194 116,310 166,786 16,432 0.00%
Other Operating Revenue 964,708 492,354 84,685 573,016 80,662 64,986 602,082 (29,066)-4.83%
Total Operating Revenue:37,037,622 18,816,841 1,735,498 19,051,329 234,488 1,879,807 18,619,824 431,505 2.32%
Revenue (Non-Operating):
Interest 812,306 406,153 40,050 301,613 (104,540)50,694 327,733 (26,120)-7.97%
Property Tax 1,820,471 920,976 647,202 993,808 72,832 598,376 947,340 46,468 0.00%
Other Non-Operating Revenue 632,909 316,455 79,221 406,228 89,773 145,715 352,876 53,351 15.12%
Total Non-Operating Revenue:3,265,685 1,643,584 766,473 1,701,649 58,065 794,785 1,627,949 73,700 4.53%
Total Revenue 40,303,307 20,460,425 2,501,971 20,752,978 292,552 2,674,592 20,247,773 505,204 2.50%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)15,110,810 8,452,987 1,058,481 8,109,201 (343,786)1,019,234 8,221,453 (112,252)-1.37%
Salary Related Expenses 11,664,922 5,188,374 846,136 4,873,911 (314,463)747,899 4,741,322 132,589 2.80%
Supplies & Services 5,419,301 2,570,150 450,252 2,508,213 (61,937)336,549 2,104,035 404,178 19.21%
Total Operating Expenses 32,195,033 16,211,511 2,354,869 15,491,325 (720,186)2,103,682 15,066,810 424,515 2.82%
Expenses (Non-Operating):
Interest on Long Term Debt 1,303,967 651,984 107,685 653,941 1,957 111,601 681,008 (27,067) -3.97%
Other Expense 13,520 13,520 634 163,479 149,959 9,068 9,230 154,248 1671.09%
Total Non-Operating Expenses:1,317,488 665,504 108,319 817,420 151,916 120,669 690,239 127,181 18.43%
Total Expenses 33,512,521 16,877,015 2,463,188 16,308,745 (568,271)2,224,352 15,757,048 551,696 3.50%
Net Position Before Capital Contributions 6,790,787 3,583,410 38,783 4,444,233 860,823 450,240 4,490,725 (46,493) -1.04%
Capital Contributions (Non-Cash - - 5,894 149,382 149,382 - 3,294 146,088 0.00%
Transaction GASB 34 Compliant)
Net Position Before Depreciation 6,790,787 3,583,410 44,677 4,593,615 1,010,205 450,240 4,494,019 99,595 2.22%
Depreciation & Amortization 7,720,659 3,860,330 648,988 3,882,607 22,277 614,750 3,683,222 199,385 5.41%
Total Net Position ($929,872)($276,920)(604,311) 711,007 $987,928 ($164,510)$810,797 ($99,790)-12.31%
(295,000) (147,500) (20,980)(117,370) (117,370) (28,260) (202,694) 85,324 -42.09%
(With December 31, 2018 for comparison purposes)
Page 47 of 80
Annual YTD Dec YTD YTD Actual Prior Year Prior YTD YTD Actual YTD - CUR
Budget Budget Actual Actual (Under)Over Dec Actual Actual (thru vs vs
FY20 FY20 FY20 FY20 YTD Budget FY19 Dec 2019) PY Actual $PY Actual %
Revenue (Operating):
Water Revenue (Residential)16,548,758$ $8,326,541 80,845$ 8,316,775$ (9,766)$ 351,165$ 8,248,457$ 68,318$ 0.83%
Water Revenue (Commercial & Fire Det.)1,872,073 1,047,238 124,191 951,934 (95,304) 121,407 999,632 (47,698) -4.77%
Water Revenue (Landscape/Irrigation)3,917,982 2,191,719 219,982 2,396,747 205,028 220,065 2,485,894 (89,147) -3.59%
Water Revenue (Service Charge)10,988,263 5,494,132 919,349 5,439,055 (55,077) 837,458 5,014,339 424,716 8.47%
Other Operating Revenue 902,996 451,498 71,667 513,872 62,374 63,101 563,782 (49,910) -8.85%
Total Operating Revenue:34,230,072 17,511,127 1,416,034 17,618,383 107,255 1,593,196 17,312,104 306,279 1.77%
Revenue (Non-Operating):
Interest 698,777 349,389 34,338 257,258 (92,131) 46,371 279,932 (22,674) -8.10%
Property Tax 1,820,471 920,976 647,202 993,808 72,832 598,376 947,340 46,468 0.00%
Other Non-Operating Revenue 608,430 304,215 78,138 382,459 78,244 135,280 332,469 49,990 15.04%
Total Non-Operating Revenue:3,127,678 1,574,580 759,678 1,633,525 58,945 780,027 1,559,742 73,783 4.73%
Total Revenue 37,357,750 19,085,707 2,175,712 19,251,908 166,201 2,373,223 18,871,845 380,063 2.01%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)15,110,810 8,452,987 1,058,481 8,109,201 (343,787) 1,019,234 8,221,453 (112,252) -1.37%
Salary Related Expenses 10,528,255 4,668,646 772,027 4,415,146 (253,500) 675,939 4,312,945 102,201 2.37%
Supplies & Services:
Communications 228,183 114,092 5,426 109,495 (4,597) 19,671 94,735 14,761 15.58%
Contractual Services 496,717 200,859 31,643 193,925 (6,934) 26,835 177,446 16,479 9.29%
Data Processing 324,069 162,035 19,184 129,254 (32,780) 50,072 161,661 (32,407) -20.05%
Dues & Memberships 78,862 59,431 11,075 68,351 8,920 3,915 67,353 998 1.48%
Fees & Permits 290,271 158,636 84,538 173,982 15,347 24,025 106,400 67,582 63.52%
Insurance 304,468 139,734 22,752 140,253 519 23,322 136,293 3,960 2.91%
Materials 948,195 474,098 68,885 471,008 (3,090) 40,402 423,580 47,428 11.20%
District Activities, Emp Recognition 43,371 21,686 6,909 18,106 (3,580) 6,590 21,317 (3,212) -15.07%
Maintenance 565,165 262,583 53,228 263,730 1,148 43,283 175,952 87,779 49.89%
Non-Capital Equipment 170,778 85,389 16,925 88,840 3,451 8,177 73,442 15,398 20.97%
Office Expense 33,950 16,975 2,960 22,681 5,706 3,924 16,884 5,797 34.33%
Professional Services 585,971 318,486 48,069 326,054 7,569 16,982 186,646 139,408 74.69%
Training 78,301 21,650 3,444 11,138 (10,512) 1,703 16,842 (5,704) -33.87%
Travel & Conferences 126,278 40,639 10,560 35,127 (5,512) 7,722 37,622 (2,495) -6.63%
Uncollectible Accounts 4,185 2,092 (64) 3,223 1,130 1,515 1,954 1,268 64.89%
Utilities 179,258 97,129 20,844 111,802 14,673 13,167 84,998 26,804 31.53%
Vehicle Equipment 335,600 182,800 16,533 182,780 (20) 22,854 137,729 45,051 32.71%
Supplies & Services Sub-Total 4,793,620 2,358,310 422,912 2,349,749 (8,561) 314,159 1,920,854 428,895 22.33%
Total Operating Expenses 30,432,685 15,479,944 2,253,420 14,874,096 (605,848) 2,009,332 14,455,252 418,843 2.90%
Expenses (Non-Operating):
Interest on Long Term Debt 1,303,967 651,984 107,685 653,941 1,957 111,601 681,008 (27,068) -3.97%
Other Expense 13,520 13,520 634 139,214 125,694 9,069 869 138,345 -15920.02%
Total Non-Operating Expenses:1,317,487 665,504 108,319 793,155 127,651 120,670 681,877 111,278 16.32%
Total Expenses 31,750,172 16,145,447 2,361,739 15,667,250 (478,197) 2,130,002 15,137,130 530,121 3.50%
Net Position Before Capital Contributions 5,607,578 2,940,260 (186,027) 3,584,657 644,397 243,221 3,734,716 (150,058) -4.02%
Capital Contributions (Non-Cash Transaction -- - - 81,810 81,810 - - 81,810 -
GASB 34 Compliant)
Net Position Before Depreciation 5,607,578 2,940,260 (186,027) 3,666,467 726,207 243,221 3,734,716 (68,248) -1.83%
Depreciation & Amortization 6,289,903 3,144,952 528,212 3,167,800 22,849 500,254 2,996,249 171,551 5.73%
Total Net Position (682,325)$ (204,691)$ (714,239)$ 498,667 703,359$ (257,033)$ 738,466$ (239,799)$ -32.47%
Capital - Direct Labor (225,000) (112,500)(17,775) (97,042) 15,458 (22,037) (160,276) 63,234 -39.45%
Yorba Linda Water District
Water Fund
For Period Ending December 31, 2019
(With December 30, 2018 for comparison purposes)
Page 48 of 80
$16,440,725 $16,378,634
$17,275,095
$18,915,210 $18,871,845
$19,251,908
2.01%
$13,899,765
$12,899,509
$14,220,028
$15,079,894 $15,137,129 $15,667,250
3.50%
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
Dec. 2014 Dec. 2015 Dec. 2016 Dec. 2017 Dec. 2018 Dec. 2019
Water Revenues & Expenses -2nd Qtr 2020
(excludes Depreciation, Special Items, and Contributed Capital )
Total Revenue Total Expenses
Page 49 of 80
Annual YTD Dec YTD YTD Actual Prior Year Prior Year YTD Actual YTD - CUR
Budget Budget Actual Actual (Under)Over Dec Actual Actual (thru vs vs
FY20 FY20 FY20 FY20 YTD Budget FY19 Dec 2019)PY Actual $PY Actual %
Revenue (Operating):
Sewer Charge Revenue 2,421,665$ 1,210,833$ 189,948$ 1,190,583$ (20,249)$ 168,416$ 1,102,634$ 87,949$ 7.98%
Locke Ranch Assessments 324,173 54,024 116,498 183,218 129,194 116,310 166,786 16,432 0.00%
Other Operating Revenue 61,712 40,856 13,018 59,144 18,288 1,885 38,300 20,844 54.42%
Total Operating Revenue:2,807,550 1,305,713 319,464 1,432,945 127,233 286,611 1,307,720 125,225 9.58%
Revenue (Non-Operating):
Interest 113,528 56,764 5,712 44,355 (12,409)4,323 47,801 (3,446)-7.21%
Other Non-Operating Revenue 24,480 12,240 1,083 23,769 11,529 10,435 20,407 3,362 16.47%
Total Non-Operating Revenue:138,008 69,004 6,795 68,124 (880)14,758 68,208 (84) -0.12%
Total Revenue 2,945,558 1,374,717 326,259 1,501,069$ 126,353 301,369 1,375,928 125,141 9.10%
Expenses (Operating):
Salary Related Expenses 1,136,668 519,728 74,111 458,768 (60,960)71,960 428,377 30,391 7.09%
Supplies & Services:
Communications 13,412 6,706 408 4,334 (2,372)827 4,364 (30)-0.69%
Contractual Services 30,764 15,382 2,159 12,407 (2,976)1,575 10,834 1,572 14.51%
Data Processing 21,382 10,691 1,027 6,085 (4,606)1,562 11,031 (4,946)-44.84%
Dues & Memberships 5,928 2,964 834 5,145 2,181 295 5,070 75 1.48%
Fees & Permits 15,509 7,755 1,432 8,883 1,129 666 6,254 2,630 42.05%
Insurance 22,917 11,459 1,713 14,540 3,082 1,755 10,189 4,351 42.71%
Materials 65,206 17,603 949 6,045 (11,558)369 25,681 (19,636)-76.46%
District Activities, Emp Recognition 3,264 1,632 520 1,363 (269)496 1,536 (173)-11.29%
Maintenance 171,135 41,568 9,895 28,672 (12,896)563 43,528 (14,856)-34.13%
Non-Capital Equipment 39,542 19,771 966 11,688 (8,083)3,087 14,052 (2,364)-16.82%
Office Expense 2,555 1,278 222 1,656 379 295 1,104 553 50.07%
Professional Services 156,229 36,115 2,167 16,142 (19,973)3,729 18,840 (2,698)-14.32%
Training 8,569 4,284 472 6,300 2,016 587 2,214 4,086 184.57%
Travel & Conferences 14,362 7,181 1,267 3,892 (3,289)1,649 3,835 57 1.49%
Uncollectible Accounts 315 157 (13) 294 136 181 167 126 75.33%
Utilities 13,493 6,746 1,569 8,415 1,669 991 6,711 1,704 25.39%
Vehicle Equipment 41,100 20,550 1,751 22,601 2,051 3,763 17,772 4,829 27.17%
Supplies & Services Sub-Total 625,681 211,840 27,338 158,462 (53,378) 22,390 183,181 (24,719) -13.49%
Total Operating Expenses 1,762,349 731,568 101,449 617,230 (114,338) 94,350 611,558 5,672 0.93%
Expenses (Non-Operating):
Other Expense - - 24,265 24,265 - 8,361 15,904 190.22%
Total Non-Operating Expenses:- - - 24,265 24,265 - 8,361 15,904 0.00%
Total Expenses 1,762,349 731,568 101,449 641,495 (90,073) 94,350 619,919 21,576 3.48%
Net Position Before Capital Contributions 1,183,209 643,149 224,809 859,574 216,426 207,018 756,009 103,565 13.70%
Capital Contributions (Non-Cash Transaction -- - 5,894 67,572 67,572 - 3,294 64,278 1951.37%
GASB 34 Compliant)
Net Position Before Depreciation 1,183,209 643,149 230,703 927,146 283,998 207,018 759,303 167,843 22.10%
Depreciation & Amortization 1,430,756 715,378 120,776 714,806 (572)114,495 686,972 27,834 4.05%
Total Net Position (247,547) (72,229) 109,928 212,340 284,570 92,523 72,331 140,009 193.57%
Capital - Direct Labor (70,000)(35,000) (3,205) (20,329)14,671 (6,224) (42,418)22,089 -52.07%
Yorba Linda Water District
Sewer Fund
For Period Ending December 31, 2019
(With December 31, 2018 for comparison purposes)
Page 50 of 80
$937,268
$979,507
$1,178,599 $1,197,028
$1,375,928
$1,501,069
9.10%
$644,252 $610,220
$673,540 $726,392
$619,919…$641,495
3.48%
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
Dec. 2014 Dec. 2015 Dec. 2016 Dec. 2017 Dec. 2018 Dec. 2019
Sewer Revenues & Expenses -2nd Qtr 2020
(excludes Depreciation, Special Items, and Contributed Capital)
Total Revenue Total Expenses
Page 51 of 80
ITEM NO. 7.7.
AGENDA REPORT
MEETING DATE:March 10, 2020
TO:Board of Directors
FROM:Marc Marcantonio, General Manager
STAFF CONTACTS:Delia Lugo, Finance Manager
Paige Appel, Accounting Assistant II
SUBJECT:Directors' and General Manager Fees and Expenses Report for
Second Quarter of Fiscal Year 2020
RECOMMENDATION:
That the Board of Directors receive and file the Directors' and General Manager Fees and
Expenses Report for Second Quarter of FY20.
ATTACHMENTS:
1.Travel & Expense Report for Q2 2020
2.BOD & GM Summary for Q2 2020
3.BOD & GM Summary for FYTD 2020
Page 52 of 80
Role Name GL Date Trip Date Trip Name Trip Location CONF. FEE LODGE MEAL MISC TRAVEL Grand Total
Directors Hawkins 10/25/2019 10/24/2019 ISDOC Luncheon Fountain Valley 17.00$ 17.00$
10/31/2019 10/4-10/24 WACO & ISDOC Meeting Fountain Valley 48.72$ 48.72$
Hawkins Total 17.00$ 48.72$ 65.72$
Miller 10/23/2019 9/24/2019 PFAS/CR6 Meeting Cabazon 77.14$ 77.14$
10/25/2019 10/16-10/17 ACWA Regulatory Summit Sacramento 232.00$ 232.00$
10/25/2019 12/2-12/5 ACWA Fall Conference San Diego 725.00$ 725.00$
11/27/2019 10/16-10/17 ACWA Regulatory Summit Sacramento 195.71$ 47.15$ 211.75$ 454.61$
12/26/2019 11/20/2019 OCWA Luncheon Irvine 30.00$ 30.00$
12/31/2019 12/2-12/5 ACWA Fall Conference San Diego 707.34$ 220.88$ 928.22$
Miller Total 957.00$ 903.05$ 77.15$ 509.77$ 2,446.97$
Nederhood 10/25/2019 12/11-12/13 CRWUA Conference Las Vegas (94.10)$ 18.00$ (76.10)$
10/31/2019 10/1-10/30 ISDOC, MWDOC, OC SAN DISTRICT, LAFCO Various Locations 122.96$ 122.96$
10/31/2019 9/26-9/27 CSDA Conference Anaheim 27.60$ 27.60$
11/28/2019 12/11-12/13 CRWUA Conference Las Vegas 48.00$ 237.96$ 285.96$
11/30/2019 11/1-11/20 WACO, ISDOC, OCWD, GWRS Various Locations 113.56$ 113.56$
12/26/2019 12/6/2019 WACO Fountain Valley 25.75$ 25.75$
Nederhood Total (94.10)$ 48.00$ 545.83$ 499.73$
Jones 10/25/2019 10/16/2019 ACWA Regulatory Summit Sacramento 290.00$ 272.96$ 562.96$
10/25/2019 10/16/2019 OCWA Luncheon Irvine 30.00$ 30.00$
10/25/2019 10/24/2019 ISDOC Luncheon Fountain Valley 17.00$ 17.00$
10/31/2019 10/2-10/24 OCWD, MWDOC, WACO Meeting Various Locations 149.41$ 149.41$
11/28/2019 2/19-2/21 UWI Conference Palm Springs 575.00$ 194.11$ 30.00$ 799.11$
11/28/2019 10/16/2019 ACWA Summit Sacramento (240.00)$ (240.00)$
12/26/2019 11/08-11/20 OCWD, OCWA, GWRS, MWDOC, WACO Meeting Various Locations 124.35$ 124.35$
12/26/2019 12/2-12/6 ACWA JPIA Conference San Diego 1,068.12$ 1,068.12$
12/26/2019 12/6-12/9 ACWA JPIA Conference San Diego 117.16$ 117.16$
12/31/2019 12/13-12/18 WACO, OCWD, MWDOC, SAWPA Various Locations 121.16$ 121.16$
Jones Total 655.00$ 1,262.23$ 47.00$ 785.04$ 2,749.27$
Directors Total 1,612.00$ 2,071.18$ 189.15$ 1,889.36$ 5,761.69$
General Manager Marcantonio 10/23/2019 10/16-10/17 ACWA Regulatory Summit Sacramento 28.71$ 28.71$
10/25/2019 12/11-12/13 CRWUA Conference Las Vegas 8.51$ 8.51$
10/25/2019 9/25/2019 SDLA Governance Foundations Anaheim 18.00$ 18.00$
10/25/2019 9/26/2019 CSDA Conference Anaheim 18.00$ 18.00$
10/25/2019 10/16/2019 OCWA Luncheon Irvine 30.00$ 30.00$
11/27/2019 10/9-10/24 OCWD & ISDOC Meeting Fountain Valley 41.47$ 41.47$
11/28/2019 10/16-10/17 ACWA Regulatory Summit Sacramento 195.71$ 28.00$ 40.00$ 263.71$
11/28/2019 12/11-12/13 CRWUA Conference Las Vegas 143.98$ 143.98$
11/28/2019 10/24/2019 ISDOC Luncheon Fountain Valley 17.00$ 17.00$ 34.00$
11/30/2019 11/20/2019 OCWD Meeting Fountain Valley 38.40$ 38.40$
12/26/2019 12/11-12/13 CRWUA Conference Las Vegas 99.71$ 296.38$ 396.09$
12/26/2019 12/2-12/6 ACWA Fall Conference San Diego 35.00$ 123.54$ 158.54$
12/26/2019 12/3-12/6 ACWA Fall Conference San Diego 1,091.25$ 99.91$ 5.00$ 1,196.16$
Marcantonio Total 58.71$ 1,312.47$ 244.62$ 35.00$ 724.77$ 2,375.57$
General Manager Total 58.71$ 1,312.47$ 244.62$ 35.00$ 724.77$ 2,375.57$
Grand Total 1,670.71$ 3,383.65$ 433.77$ 35.00$ 2,614.13$ 8,137.26$
DIRECTOR'S & GENERAL MANAGER'S RECAP OF TRAVEL/CONFERENCE EXPENSES
SECOND QUARTER OF FY 20
OCTOBER - DECEMBER 2019
Page 53 of 80
HAWKINS MILLER HALL NEDERHOOD JONES SUB-TOTAL MARCANTONIO TOTAL
REGULAR MEETINGS ATTENDED 3 4 4 5 3 19 19
SPECIAL MEETINGS ATTENDED 1 0 0 0 0 1 5
COMMITTEE MEETINGS ATTENDED 3 0 0 0 3 6 5
OTHER MEETINGS ATTENDED 7 26 1 15 18 67 45
TOTAL MEETINGS ATTENDED QTD 14 30 5 20 24 93 93
DIRECTOR FEES QTD $2,100 $4,500 $750 $3,000 $3,600 $13,950 $13,950
MEETING FEES BUDGET QTD $4,500 $4,500 $4,500 $4,500 $4,500 $22,500 $22,500
TRAVEL & CONF. EXPENSES QTD $66 $2,447 $0 $500 $2,749 $5,762 $5,762
TRAVEL & CONF. BUDGET QTD $1,887.50 $1,887.50 $1,887.50 $1,887.50 $1,887.50 $9,438 $9,438
DIR.FEES AND EXPENSES QTD $2,166 $6,947 $750 $3,500 $6,349 $19,712 $19,712
FEES AND EXPENSES BUDGET QTD $6,388 $6,388 $6,388 $6,388 $6,388 $31,938 $31,938
GEN MGR EXPENSES QTD $2,376 $2,376
GEN MGR TRAVEL/CONF. BUDGET QTD $5,948 $5,948
TOTAL FEES & EXPENSES QTD $2,166 $6,947 $750 $3,500 $6,349 $19,712 $2,376 $22,088
TOTAL FEES & EXPENSES BUDGET QTD $6,388 $6,388 $6,388 $6,388 $6,388 $31,938 $5,948 $37,885
FY 20
2ND QUARTER REPORT FROM 10-01-2019 TO 12-31-2019
DIRECTORS AND GENERAL MANAGER FEES AND EXPENSES
YORBA LINDA WATER DISTRICT
Page 54 of 80
HAWKINS MILLER HALL NEDERHOOD JONES SUB-TOTAL MARCANTONIO TOTAL
REGULAR MEETINGS ATTENDED 6 7 8 9 8 38
COMMITTEE MEETINGS ATTENDED 2 1 1 1 1 6
SPECIAL MEETINGS ATTENDED 4 1 0 0 6 11
OTHER MEETINGS ATTENDED 13 40 1 24 34 112
TOTAL MEETINGS ATTENDED QTD 25 49 10 34 49 167 167
DIRECTOR FEES QTD $3,750 $7,350 $1,500 $5,100 $7,350 $25,050 $25,050
MEETING FEES BUDGET QTD $9,000 $9,000 $9,000 $9,000 $9,000 $45,000 $45,000
TRAVEL & CONF. EXPENSES QTD $66 $2,531 $0 $1,306 $6,764 $10,667 $10,667
TRAVEL & CONF. BUDGET QTD $3,775 $3,775 $3,775 $3,775 $3,775 $18,875 $18,875
DIR.FEES AND EXPENSES QTD $3,816 $9,881 $1,500 $6,406 $14,114 $35,717 $35,717
FEES AND EXPENSES BUDGET QTD $12,775 $12,775 $12,775 $12,775 $12,775 $63,875 $63,875
GEN MGR EXPENSES QTD $6,435 $6,435
GEN MGR TRAVEL/CONF. BUDGET QTD $11,895 $11,895
TOTAL FEES & EXPENSES QTD $3,816 $9,881 $1,500 $6,406 $14,114 $35,717 $6,435 $42,152
TOTAL FEES & EXPENSES BUDGET QTD $12,775 $12,775 $12,775 $12,775 $12,775 $63,875 $11,895 $75,770
YEAR-TO-DATE REPORT FROM 07-01-2019 TO 12-31-2019
DIRECTORS AND GENERAL MANAGER FEES AND EXPENSES
YORBA LINDA WATER DISTRICT
FY 20
Page 55 of 80
ITEM NO. 7.8.
AGENDA REPORT
MEETING DATE:March 10, 2020
TO:Board of Directors
FROM:Marc Marcantonio, General Manager
STAFF CONTACTS:Rosanne Weston, Engineering Manager
Danielle Logsdon, Senior Engineer
SUBJECT:No-Cost Change Order No. 1 for Camino Verde and Mickel Lane
Waterline Improvement Project
RECOMMENDATION:
That the Board of Directors approve Change Order No. 1 for the Camino Verde and Mickel
Lane Waterline Improvement Project, J2018-03.
SUMMARY:
This is a no cost change order to add time to the contract. The contract schedule was
originally for 180 calendar days and this change order will add 70 days to the contract.
FISCAL IMPACT:
Budgeted: $600,000
Cost Estimate: $600,000
Funding Source: Pay-Go
Account No:
Job No: 2018-03
BACKGROUND:
The Notice to Proceed was issued on August 12, 2019 and the contractor was authorized to
complete the first phase of the project. The first phase included installing
waterline improvements within Palm Avenue prior to the City of Yorba Linda paving the street.
At the District's request, the contractor waited to complete the other waterline project
improvements until such time that YLWD staff secured agreements from all of the 14 impacted
property owners prior to accessing their properties. The proposed contract completion date is
April 16, 2020.
Page 56 of 80
PRIOR RELEVANT BOARD ACTION:
This project was awarded by the Board on June 25, 2019.
STRATEGIC PLAN INITIATIVE:
G1 4A - Address infrastructure needs by updating/implementing the Asset Management
Plan; G1 6B - Maintain distribution system and its capability to provide 100% groundwater
and/or import water to the entire service area.
ATTACHMENTS:
1.Change Order
Page 57 of 80
YORBA LINDA WATER DISTRICT CHANGE ORDER NO. 1
DATE 2/27/2020
Page 1 of 1
CONTRACT NAME: Camino Verde and Mickel Waterline
Improvement Project CONTRACT AMT.: $576,178.90 DAYS: 180
CONTRACTOR: Cedro Construction, Inc THIS CHANGE: $0 DAYS: 70
PROJECT NUMBER:
2018-03 (0%)
OWNER: Yorba Linda Water District REVISED CONTRACT AMT: $576,178.90 DAYS:
250
This Change Order covers changes to the subject contract as described herein. The Contractor shall construct, furnish equipment an d materials, and
perform all work as necessary or required to complete the Change Order items for a lump sum price agreed upon bet ween the Contractor and Yorba
Linda Water District otherwise referred to as Owner.
DESCRIPTION OF CHANGES +INCREASE
/ OR
– DECREASE IN
CONTRACT
AMOUNT ($)
CONTRACT
TIME
+EXTENSION /
OR -
REDUCTION
(DAYS)
This is a no cost change order to add time to the contract. The contract was originally for 180 $0 70
days and the Notice to Proceed was issued August 12, 2019 to allow for some waterline
improvements to be installed within Palm Avenue before the City of Yorba Linda rehabilitated
the pavement and issued a moratorium.
The contractor waited to proceed with the remainder of the improvements until YLWD staff
was able to secure Property Owner agreements from 14 impacted residents. The contractor
proceeded with improvements in December.
NET CHANGE $0 70
REVISED CONTRACT AMOUNT AND TIME $576,178.90 250
The amount of the contract will be increased <decreased> by the sum of $0 and the contract time shall be increased <decreased> by 70 calendar
days. The undersigned Contractor approves the foregoing Change Order as to the changes, if any, in the contract price specifi ed for each item
including any and all supervision costs and other miscellaneous costs relating to the change in work, and as to the extension of time allowed, if any,
for completion of the entire work on account of said Change Order. The Contractor agrees to furnish all la bor and materials and perform all other
necessary work, inclusive of that directly or indirectly related to the approved time extension, required to complete the Cha nge Order items. This
document will become a supplement of the contract and all provisions will apply hereto. It is understood that the Change Order shall be effective
when approved by the Owner. This Change Order constitutes full, final, and complete compensation to the Contractor for all costs, expenses,
overhead, profit, and any damages of every kind that the Contractor may incur in connection with the above referenced changes in the work,
including any impact on the referenced work of any other work under the contract, any changes in the sequences of any work, any delay to any work,
any disruption of any work, any rescheduling of any work, and any other effect on any of the work under this contract. By the execut ion of the
Change Order, the Contractor accepts the contract price change and the contract completion date change, if any, and expressly waives any claims
for any additional compensation, damages or time extensions, in connection with the above-referenced changes.
RECOMMENDED: /ENGINEER DATE:
Danielle Logsdon
Senior Engineer, YLWD
ACCEPTED: /CONTRACTOR DATE:
Michael Verner, Vice President
Cedro Construction, Inc
APPROVED: /OWNER DATE:
Rosanne Weston
Engineering Manager, YLWD
Page 58 of 80
ITEM NO. 8.1.
AGENDA REPORT
MEETING DATE:March 10, 2020
TO:Board of Directors
FROM:Marc Marcantonio, General Manager
STAFF CONTACTS:Delia Lugo, Finance Manager
Kaden Young, Senior Management Analyst
SUBJECT:Contract Award for Revolving Line of Credit
RECOMMENDATION:
That the Board of Directors authorize staff to award a contract for a $20 Million Revolving Line
of Credit to Opus Bank and accept their listed Terms and Conditions.
BACKGROUND:
At the January 28, 2020 Regular Board Meeting, the Board authorized District staff and
consultants to pursue the acquisition of a $20 million revolving line of credit for CIP needs and
PFAS treatment plant construction costs.
Request for Proposal, which was issued to twenty-three firms, included the following terms
and conditions:
- Fixed Rate and Variable Rate Options
- 3-year and 5-year terms
- Parity and Subordinate Lien pricing
By the February 28, 2020 deadline, the District received five responses meeting the requested
terms and conditions of the RFP. After evaluating the responses, the 3-year subordinate lien
option gave the District the most flexibility considering the District’s future financing
plans. Bank of America provided the most competitive variable rate bid option, where as Opus
Bank provided the most competitive fixed rate bid.
Opus Bank responded with the following terms and conditions:
- Subordinate lien to the District’s outstanding debt
- 1.10x rate covenant and Additional Bonds Test
Page 59 of 80
- Final maturity of April 2023
- Prepayment at any time without penalty
- Bank counsel fee of $10,000
- Un-utilized fee of 0.20% with upfront loan fee of 0.20% = $40,000
- Estimated total un-utilized cost of approximately $57,000 over the term of the RLOC
- Fixed Rate option = 1.84%
- Interest payable semi-annually; estimated interest cost of approximately $608,000
over the term of the RLOC - at fixed rate of 1.84% throughout the term; subject to
change based on fluctuations in draw schedules
Opus Bank provides the District with the most flexibility. Staff recommends that the Board of
Directors authorize staff to award bid to Opus Bank and accept their listed terms and
conditions.
The next steps are to pursue negotiation of loan documents with Opus Bank’s counsel and
Stradling as Bond Counsel.
ATTACHMENTS:
1.Presentation on Revolving Line of Credit
Page 60 of 80
Revolving Line of Credit
Yorba Linda Water District
Board Meeting
March 10, 2020
Page 61 of 80
Introduction
•In January, the Board authorized District staff and consultants
to pursue the acquisition of a $20 million revolving line of
credit for CIP needs and PFAS treatment plant construction
costs
•Request for Proposal included the following terms and
conditions:
▫Fixed Rate and Variable Rate Options
▫3-year and 5-year terms
▫Parity and Subordinate Lien pricing
•The District successfully distributed the Request for Proposal
to twenty-three firms on February 14th with responses due by
February 28th
2
Page 62 of 80
•By the 28th deadline, the District received five responses meeting the
requested terms and conditions of the RFP:
•After evaluating the responses, the 3-year subordinate lien option gave the
District the most flexibility considering the District’s future financing plans
RFP Responses
3
Firms who Responded to the RFP
Fixed Rate Option Variable Rate Option
Bank of America N/A
Bank of the West
J.P. Morgan N/A
Opus
Wells Fargo Bank N.A.N/A
Page 63 of 80
Variable Rate Option
•Bank of America provided the most competitive variable
rate bid option with the following terms and conditions:
▫Subordinate lien to the District’s outstanding debt
1.10x rate covenant and Additional Bonds Test
▫Final maturity of April 2023
▫Prepayment at any time without penalty (on the weekly reset date)
▫Bank counsel fee of $25,000
▫Unutilized fee of 0.20% if loan utilization is less than 60%
Estimated total unutilized cost of approximately $42,000 over the term
of the RLOC
▫Variable rate option of 100% SIFMA + 0.48% = 1.63% as of
February 27, 2020 (payable monthly)
Estimated total interest cost of approximately $546,000 over the term
of the RLOC; subject to change based on fluctuations in interest rate
and draw schedules
4
Page 64 of 80
Fixed Rate Option
•Opus Bank provided the most competitive fixed rate bid
with the following terms and conditions:
▫Subordinate lien to the District’s outstanding debt
1.10x rate covenant and Additional Bonds Test
▫Final maturity of April 2023
▫Prepayment at any time without penalty
▫Bank counsel fee of $10,000
▫Unutilized fee of 0.20% with upfront loan fee of 0.20% = $40,000
Estimated total unutilized cost of approximately $57,000 over
the term of the RLOC
▫Fixed Rate option = 1.84%
Interest payable semi-annually; estimated interest cost of
approximately $608,000 over the term of the RLOC -at fixed rate of
1.84% throughout the term; subject to change based on fluctuations in
draw schedules
5
Page 65 of 80
Recommendation
•Opus Bank provides the District with the most
flexibility
•Award bid to Opus Bank and accept terms and
conditions
•Pursue negotiation of loan documents with Opus
Bank’s counsel and Stradling as Bond Counsel
6
Page 66 of 80
Questions and Discussion
7
Page 67 of 80
ITEM NO. 9.2.
AGENDA REPORT
MEETING DATE:March 10, 2020
TO:Board of Directors
FROM:Marc Marcantonio, General Manager
STAFF CONTACTS:John DeCriscio, Operations Manager
SUBJECT:Status of Operations Activities
Staff will provide the attached presentation during the meeting.
ATTACHMENTS:
1.Presentation on Unidirectional Flushing
Page 68 of 80
y
YorbaLinda
Water District
Status of Operations Activities ( Flushing Program )
Presented on March 10, 2020
Presented by:
John DeCriscio
Operations Manager
14
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Unidirectional Flushing
Project Update :
• Approximately 6.3 miles of pipeline flushed
• Flushing velocity 5 (fps) minimum
• Average 10-20 minutes per flush
• Gallons Flushed to date 14,250
A.
1 -`4rba-
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RatesL Flow •
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Target Flow Rate Based on Velocity
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1 2 3 4 5 6 7 8 9 10
4 39 78 117 157 196 235 274 313 352 391
6 88 176 264 352 440 528 617 705 793 881
t 8 157 313 470 626 783 939 1096 1253 1409 1566 Green-Target Velocity
V
10 245 489 734 979 1223 1468 1713 1957 2202 2447
12 352 705 1057 1409 1762 2114 2466 2818 3171 3523
E 14 480 959 1439 1918 2398 2877 3357 3836 4316 4795
0 16 626 1253 1879 2505 3132 3758 4384 5011 5637 6263
18 793 1585 2378 3171 3963 4756 5549 6342 7134 7927
20 979 1957 2936 3915 4893 5872 6850 7829 8808 9786
Find Velocity Based on Diameter and Flow Rate
Flow GPM)
_ 100 150 200 250 300 350 400 450 500 550 600 650 700 750 800 850 900 950 1000 1100 1200 1300 1400 1500 1600
4 2.6 3.8 5.1 6.4 7.7 8.9 10.2 11.5 12.8 14.1 15.3 16.6 17.9 19.2 20.4 21.7 23.0 24.3 25.5 28.1 30.7 33.2 35.8 38.3 40.9
in
W 6 1.1 1.7 2.3 2.8 3.4 4.0 4.5 5.1 5.7 6.2 6.8 7.4 7.9 8.5 9.1 9.7 10.2 10.8 11.4 12.5 13.6 14.8 15.9 17.0 18.2
8 0.6 1.0 1.3 1.6 1.9 2.2 2.6 2.9 3.2 3.5 3.8 4.2 4.5 4.8 5.1 5.4 5.7 6.1 6.4 7.0 7.7 8.3 8.9 9.6 10.2
10 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0 2.2 2.5 2.7 2.9 3.1 3.3 3.5 3.7 3.9 4.1 4.5 4.9 5.3 5.7 6.1 6.5
w 12 0.3 0.4 0.6 0.7 0.9 1.0 1.1 1.3 1.4 1.6 1.7 1.8 2.0 2.1 2.3 2.4 2.6 2.7 2.8 3.1 3.4 3.7 4.0 4.3 4.5
E
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18 0.1 0.2 0.3 0.3 0.4 0.4 0.5 0.6 0.6 0.7 0.8 0.8 0.9 0.9 1.0 1.1 1.1 1.2 1.3 1.4 1.5 1.6 1.8 1.9 2.0
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Pag,e'l�of 80
ITEM NO. 10.1.
AGENDA REPORT
MEETING DATE:March 10, 2020
TO:Board of Directors
FROM:Marc Marcantonio, General Manager
STAFF CONTACTS:Annie Alexander, Executive Asst/Board Secretary
SUBJECT:Directors' Reports
The Directors will report on their attendance at the following events:
1.ACWA Water Quality Committee Meeting - February 12, 2020 (Miller)
2.MWDOC Water Policy Forum - February 12, 2020 (Jones/Nederhood)
3.YL Planning Commission - February 12, 2020 (Hawkins - As Needed)
4.WACO Planning Committee - February 18, 2020
5.CalgonCarbon PFAS Webinar - February 18, 2020 (Jones/Miller)
6.SAWPA Commission - February 18, 2020
7.SAWPA Emerging Constituents Task Force - February 18, 2020 (Miller)
8.YL City Council - February 18, 2020 (Hall)
9.MWDOC Board - February 19, 2020 (Nederhood/Miller)
10.OCWA Luncheon - February 19, 2020 (Nederhood/Miller)
11.OCWD Board - February 19, 2020
12.UWI Conference - February 19-21, 2020 (Jones/Nederhood)
13.YLWD Heli-Hydrant Demo and Tour - February 25, 2020 (Jones)
14.OCSD Board Meeting - February 26, 2020 (Jones)
Page 77 of 80
15.YL Planning Commission - February 26, 2020 (Hawkins - As Needed)
16.ASCE OC Branch Outstanding Water Project Awards - February 27, 2020 (Miller)
17.ISDOC Executive Committee - March 3, 2020 (Nederhood)
18.SAWPA Commission - March 3, 2020
19.YL City Council - March 3, 2020 (Miller)
20.MWDOC Board - March 4, 2020 (Nederhood)
21.Backup Power Incentives Seminar - March 4, 2020 (Jones/Nederhood)
22.OCSD Operations Committee - March 4, 2020 (Jones)
23.OCWD Board - March 4, 2020 (Jones)
24.WACO - March 6, 2020
Page 78 of 80
ITEM NO. 12.1.
AGENDA REPORT
MEETING DATE:March 10, 2020
TO:Board of Directors
FROM:Marc Marcantonio, General Manager
STAFF CONTACTS:Annie Alexander, Executive Asst/Board Secretary
SUBJECT:Meetings from March 11 - April 30, 2020
ATTACHMENTS:
1.Board of Directors' Activities Calendar
Page 79 of 80
Board of Directors Activity Calendar
Event Date Time Attendees
March
OC LAFCO Wed, Mar 11 8:15 AM
ACWA SGIP Funding Webinar Wed, Mar 11 11:00 AM Jones
YL Planning Commission Wed, Mar 11 6:30 PM Hawkins (As Needed)
WACO Planning Committee Tue, Mar 17 7:30 AM
SAWPA Commission Tue, Mar 17 9:30 AM
YL City Council Tue, Mar 17 6:30 PM Nederhood
MWDOC Board Wed, Mar 18 8:30 AM Nederhood/Miller
OCWA Luncheon Wed, Mar 18 11:30 AM Hawkins/Jones/Nederhood
OCWD Board Wed, Mar 18 5:30 PM Jones
Joint Committee Meeting with City of Yorba Linda Mon, Mar 23 4:00 PM Hawkins/Jones
Board of Directors Regular Meeting Tue, Mar 24 6:30 PM
OCSD Board Wed, Mar 25 6:00 PM Jones
YL Planning Commission Wed, Mar 25 6:30 PM Hawkins (As Needed)
NEWMOA PFAS Conference Tue, Mar 31 8:00 AM Miller
April
NEWMOA PFAS Conference Wed, Apr 1 8:00 AM Miller
MWDOC Board Wed, Apr 1 8:30 AM Nederhood/Miller
OCSD Operations Committee Wed, Apr 1 5:00 PM Jones
OCWD Board Wed, Apr 1 5:30 PM Jones
MWDOC Elected Officials Forum Thu, Apr 2 6:00 PM
WACO Fri, Apr 3 7:30 AM
ISDOC Executive Committee Tue, Apr 7 7:30 AM Nederhood
CA-NV AWWA Spring Conference Tue, Apr 7 8:00 AM Jones/Nederhood
SAWPA Commission Tue, Apr 7 9:30 AM
YL City Council Tue, Apr 7 6:30 PM Jones
CA-NV AWWA Spring Conference Wed, Apr 8 8:00 AM Jones/Nederhood
OC LAFCO Wed, Apr 8 8:15 AM
CA-NV AWWA Spring Conference Thu, Apr 9 8:00 AM Jones/Nederhood
TENTATIVE - Board of Directors Workshop Meeting Thu, Apr 9 5:30 PM
Board of Directors Regular Meeting Tue, Apr 14 6:30 PM
MWDOC Board Wed, Apr 15 8:30 AM Nederhood/Miller
OCWA Luncheon Wed, Apr 15 11:30 AM
OCWD Board Wed, Apr 15 5:30 PM Jones
YL Planning Commission Wed, Apr 15 6:30 PM Hawkins (As Needed)
TENTATIVE - Board of Directors Workshop Meeting Thu, Apr 16 5:30 PM
WACO Planning Committee Tue, Apr 21 7:30 AM
SAWPA Commission Tue, Apr 21 9:30 AM
YL City Council Tue, Apr 21 6:30 PM Hawkins
MWDOC/OCWD Joint Planning Committee Wed, Apr 22 8:30 AM
OCSD Board Wed, Apr 22 6:00 PM Jones
Board of Directors Regular Meeting Tue, Apr 28 6:30 PM
Joint Committee Meeting with City of Placentia Wed, Apr 29 3:00 PM Jones
YL Planning Commission Wed, Apr 29 6:30 PM Hawkins (As Needed)
ISDOC Thu, Apr 30 11:30 AM
As of March 4, 2020
Page 80 of 80
BACKUP MATERIALS DISTRIBUTED LESS THAN 72 HOURS PRIOR TO THE MEETING
From:John Wayne Miller
To:Marc Marcantonio; Brett R. Barbre; Rosanne Weston; Divya Agrawalla; John DeCriscio
Cc:Annie Alexander; Andrew B. Gagen
Subject:ACWA water quality meeting
Date:Friday, February 14, 2020 1:36:53 AM
Attachments:ACWA Water Quality Committee Feb 2020 Meeting_Draft 02-11-2020.pdf
OEHHA ACWA Presentation 2-12-20.pdf
BCC bod
I attended the WQ Committee of ACWA from 1 to 4 on Feb 12th. Key to YLWD interest was
the discussion of PFAS and PGH. Be aware the DDW has asked for PHGs on several new PFAS
and asked for advice whether there should be individual standards like now or group
standards.
A couple of points. OEHHA created a new term 'reference' when the level was too low to be
measured and to be the PHG but those values were used in settling the NL and RL.
A discussion on animal vs health data was interesting in that OEHHA says the data with
animals is often better than human data since they can test the influence of a single
compound ... and people tend to eat a lot of different foods and do things that skew the data
..
OEHHA is working on a tool to identify paths to affordable, accessible safe drinking water.
As to legs...no DC action and there was an active discussion on the new CU/PB rule.
Annie please add to the minutes ..
ITEM NO. 10.1.
MATERIALS SUBMITTED BY: J. Wayne Miller, PhD
MEETING DATE: March 10, 2020
Water Quality Committee Meeting
Networking Lunch • 12:30 PM – 1:00 PM
February 12, 2020 • 1:00 PM – 4:00 PM
ACWA’s NEW Building, Park Tower
980 9th Street, Park Tower Conference Center, 2nd Floor
Sacramento CA, 95814
Chair: Edgar Dymally Vice Chair: Sarah Palmer Staff Liaison: Adam Borchard
Please register at: https://www.surveymonkey.com/r/QuarterlyCommForumFeb2020
DRAFT Revised – 2/11/2020
12:30 – 1:00 PM Networking Lunch with Agriculture Committee
Water Quality members are welcome to attend the Agriculture Committee meeting prior to
lunch.
Water Quality Committee
I. Chair’s Welcome & Introductions (10 min) Edgar Dymally
II. ACWA Committee Orientation (15 min) ACWA Staff
III. ACWA 5-year Strategic Plan & 1-year Action Plans (10 min) ACWA Staff
IV. Newsom Administration’s Draft Water Resilience Portfolio (10
min)
ACWA Staff
V. ACWA Federal Affairs Update (10 min) ACWA Staff
Safe Drinking Water Subcommittee
I. Subcommittee Introduction (5 min) Edgar Dymally and
Steve Bigley
II. Updates from the Office of Environmental Health Hazard
Assessment (OEHHA) and Discussion (25 min)
A. PFOA and PFOS PHGs
B. Trihalomethane PHGS
C. Haloacetic Acids PHGs
D. Human Right to Water Draft Mapping Tool and Report
E. Other
Allan Hirsch, OEHHA
III. Regulatory Updates (30 min)
A. PFAS
B. Lead and Copper
C. ELAP
D. Other
Committee members and
ACWA Staff
Clean Water Subcommittee
I. Subcommittee Introduction (5 min) Edgar Dymally and
Jeremy Jungreis
II. Regulatory Updates (15 min)
A. Wetlands
B. Toxicity Policy
C. Other
Committee members and
ACWA Staff
ITEM NO. 10.1.
MATERIALS SUBMITTED BY: J. Wayne Miller, PhD
MEETING DATE: March 10, 2020
Aquatic Resources Subcommittee
Water Quality Committee
I. Committee Organization & Work Plan (20 min) Edgar Dymally
II. Conference and Events Programs (10 min) Edgar Dymally
Next Meeting: Tuesday, May 5, 3:00 – 4:45 PM, ACWA Spring Conference, Monterey, CA
I. Subcommittee Introduction (5 min) Edgar Dymally and
David Manning
II. Regulatory Updates (10 min) Committee members
and ACWA Staff
ITEM NO. 10.1.
MATERIALS SUBMITTED BY: J. Wayne Miller, PhD
MEETING DATE: March 10, 2020
OEHHA Update on Drinking Water Activities
Allan Hirsch
Office of Environmental Health Hazard Assessment
ACWA Water Quality Committee
February 12, 2020
ITEM NO. 10.1.
MATERIALS SUBMITTED BY: J. Wayne Miller, PhD
MEETING DATE: March 10, 2020
Public Health Goals (PHGs)
•Trihalomethanes:
•Final PHGs posted on February 7, 2020!
•Chloroform 0.4 ppb
•Bromoform 0.5 ppb
•Bromodichloromethane 0.06 ppb
•Dibromochloromethane 0.1 ppb
•All four PHGs are based on 1 in 1 million cancer risk.
•Responses to two rounds of public comments and peer review comments
posted.
•Peer review comments also posted.
•State Water Board retains full range of options for updating MCL(s), including
retaining a single MCL number for total THMs.
ITEM NO. 10.1.
MATERIALS SUBMITTED BY: J. Wayne Miller, PhD
MEETING DATE: March 10, 2020
Public Health Goals (PHGs)
•Haloacetic acids:
•First public review draft posted January 31, 2020.
•Monochloroacetic acid, 53 ppb for systemic toxicity
•Dichloroacetic acid, 0.2 ppb for liver cancer
•Trichloroacetic acid, 0.1 ppb for liver cancer
•Monobromoacetic acid, 25 ppb for muscular degeneration
•Dibromoacetic acid, 0.03 ppb for liver and lung cancer
•Public workshop –March 26, 2020 in Sacramento.
•Public comment period ends April 1, 2020.
•University of California to arrange for external scientific peer review.
•Will make revisions as appropriate based on public and peer-review comments.
•Additional 30-day public comment period.
•Release final PHG document with responses to public and peer-review comments.
ITEM NO. 10.1.
MATERIALS SUBMITTED BY: J. Wayne Miller, PhD
MEETING DATE: March 10, 2020
Public Health Goals (PHGs)
•Perfluorooctanoic acid (PFOA) and Perfluorooctane Sulfonate (PFOS)
•Water board in August 2019 asked OEHHA to develop PHGs.
•State Water Board’s Notification Levels of 5.1 ppt for PFOA and 6.5 ppt for
PFOS based on OEHHA recommendations.
•OEHHA reference levels of 0.1 ppt for PFOA and 0.4 ppt for PFOS based on 1 in 1 million
cancer risk.
•Data call-in for scientific information on PFOA and PFOS opened October 24,
2019 and closed January 15, 2020.
•November 15 webinar to foster discussion on data for evaluating PFOA, PFOS.
•PHG process requires two public comment periods, one public workshop and
external scientific peer review.
ITEM NO. 10.1.
MATERIALS SUBMITTED BY: J. Wayne Miller, PhD
MEETING DATE: March 10, 2020
Notification Levels for Other PFAS
•State Water Board on February 6, 2020 asked OEHHA to develop recommended NLs for seven PFAS compounds:
•Perfluorohexane sulfonic acid (PFHxS)
•Perfluorobutane sulfonic acid (PFBS)
•Perfluorohexanoic acid (PFHxA)
•Perfluoroheptanoic acid (PFHpA)
•Perfluorononanoic acid (PFNA)
•Perfluorodecanoic acid (PFDA)
•4,8-dioxia-3H-perfluorononanoic acid (ADONA)
•Request based on sampling results in response to 2019 DDW order.
•OEHHA also asked to consider whether some PFAS should be grouped together for regulatory purposes.
ITEM NO. 10.1.
MATERIALS SUBMITTED BY: J. Wayne Miller, PhD
MEETING DATE: March 10, 2020
Human Right to Water Tool
•Public review draft released in August 2019
•Part of the implementation of AB 685 (Statutes of 2012), which
established a policy of every Californian having the right to safe, clean
accessible and affordable drinking water.
•Intended to help the State Water Board, community water systems
and the public identify systems that may need assistance in the areas
of water quality, accessibility and affordability.
•Continuing to review comments and identify appropriate revisions to
the draft tool.
ITEM NO. 10.1.
MATERIALS SUBMITTED BY: J. Wayne Miller, PhD
MEETING DATE: March 10, 2020
Overview
•13 indicators: relevance, data quality,
coverage, and public availability
•Unit of analysis:
Community Water System
•Time period: 2008-2016
•Statewide application
7
ITEM NO. 10.1.
MATERIALS SUBMITTED BY: J. Wayne Miller, PhD
MEETING DATE: March 10, 2020
Conclusion
The framework and tool:
•Summarize 3 components and 13
indicators.
•Offers holistic view that can help show
interrelationships.
•Provides a view of big-picture trends
across water systems and regions,
statewide.
•Helps capture how those trends might
change over time.
8
ITEM NO. 10.1.
MATERIALS SUBMITTED BY: J. Wayne Miller, PhD
MEETING DATE: March 10, 2020