HomeMy WebLinkAbout2020-10-13 - Board of Directors Meeting Agenda Packet (B)AGENDA
YORBA LINDA WATER DISTRICT
BOARD OF DIRECTORS REGULAR MEETING
Tuesday, October 13, 2020, 6:30 PM
1717 E Miraloma Ave, Placentia CA 92870
1.TELECONFERENCE INFORMATION
In an effort to help mitigate the spread of Coronavirus (COVID-19), the District will be facilitating
participation in this meeting via teleconference pursuant to Paragraph 3 of Executive Order N-29-20
issued by the Governor of California on March 17, 2020. Information for accessing this meeting is
provided below. Public comment related to items on this agenda or other matters within the District’s
jurisdiction will be facilitated on the teleconference or can be submitted in writing via e-mail to the
Board Secretary (bodsecretary@ylwd.com) at least two (2) hours prior to the start of the meeting. If
you choose to submit comments via e-mail, please identify the agenda item you wish to address. Your
comments will be shared with the Board prior to the meeting. For questions regarding participation
please call 714-701-3020.
Computer/Mobile Device: https://zoom.us/j/97891322587
Telephone: 669-900-6833 or 346-248-7799
Meeting ID: 978 9132 2587
2.CALL TO ORDER
3.PLEDGE OF ALLEGIANCE
4.ROLL CALL
Phil Hawkins, President
Andrew J. Hall, Vice President
Brooke Jones, Director
J. Wayne Miller, PhD, Director
Al Nederhood, Director
5.ADDITIONS/DELETIONS TO THE AGENDA
Items may be added to the agenda upon determination by a two-thirds 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))
6.INTRODUCTIONS AND PRESENTATIONS
6.1.Elected Official Liaison Reports
6.2.Federal and State Legislative Update
7.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)
8.CONSENT CALENDAR
All items on the consent calendar are considered routine and may be approved by a single motion.
Page 1 of 179
There will be no discussion of these items unless a member of the Board, staff, or public requests
separate consideration.
8.1.Minutes of the Board of Directors Regular Meeting Held September 8, 2020
Recommendation: That the Board of Directors approve the minutes as
presented.
8.2.Payments of Bills, Refunds, and Wire Transfers
Recommendation: That the Board of Directors ratify and authorize
disbursements in the amount of $4,208,246.74.
8.3.Budget to Actual Reports for the Month Ending August 31, 2020
Recommendation: That the Board of Directors receive and file the Budget to
Actual Reports for the Month Ending August 31, 2020.
8.4.Cash and Investment Report for Period Ending August 31, 2020
Recommendation: That the Board of Directors receive and file the Cash and
Investment Report for Period Ending August 31, 2020.
8.5.Social Media Comment Policy
Recommendation: That the Board of Directors approve this policy as
presented and direct staff to post it on all YLWD social media outlets.
8.6.Terms and Conditions for Sewer Service with Multiple Participants on Sandra
Drive, Yorba Linda - Job No. 2020-55S
Recommendation: That the Board of Directors approve the Terms and
Conditions for Sewer Service with multiple participants on Sandra Drive,
Yorba Linda, Job No. 2020-55S
9.ACTION CALENDAR
This portion of the agenda is for items where staff presentations and Board or Committee discussions
are needed prior to formal action.
9.1.Election of Independent Special District of Orange County (ISDOC) Officers
Recommendation: That the Board of Directors instruct the President or
alternate Director to cast the District's ballot in this election.
9.2.Audit Report for Fiscal Year Ending June 30, 2020
Recommendation: That the Board of Directors receive and file the Yorba
Linda Water District Comprehensive Annual Financial Report for Fiscal Year
Ending June 30, 2020, the report in Internal Control, and the Communications
to Those in Governance Letter.
10.ADJOURN TO YORBA LINDA FINANCING AUTHORITY REGULAR MEETING
11.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.
11.1.Status of Engineering Activities
11.2.Treatment of Groundwater Supplies to Remove Per- and Polyfluoroalkyl
Substances (PFAS)
11.3.Coronavirus Mitigation Efforts
Page 2 of 179
12.REPORTS, INFORMATION ITEMS, AND COMMENTS
12.1.Director's Reports
12.2.General Manager's Report
12.3.General Counsel's Report
12.4.Future Agenda Items and Staff Tasks
13.COMMITTEE REPORTS
13.1.Interagency Committee with MWDOC and OCWD
(Hawkins/Nederhood)
Next meeting is scheduled Monday, November 23, 2020 at 4:00 p.m.
13.2.Joint Agency Committee with City of Yorba Linda
(Hawkins/Jones)
Next meeting is scheduled Monday, October 26, 2020 at 4:00 p.m.
13.3.Joint Agency Committee with City of Placentia
(Hawkins/Hall)
Next meeting yet to be scheduled.
14.BOARD OF DIRECTORS ACTIVITY CALENDAR
14.1.Meetings from October 14 - November 30, 2020
15.ADJOURNMENT
15.1.A Board Workshop Meeting is scheduled to be held Tuesday, October 27,
2020 at 8:30 a.m. The next Regular Board Meeting will be held Tuesday,
November 10, 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
Prior to the Governor’s ‘Stay-at-Home’ Executive Orders regarding COVID-19, non-exempt materials related to
open session agenda items that were distributed to a majority of the Board of Directors or Committee Members
less than seventy-two (72) hours prior to the meeting were made available for public inspection in the lobby of the
District’s Administrative building during regular business hours and posted on the District’s website shortly
thereafter (GC 54957.5). As the District’s lobby has been closed to the public in accordance with the Governor’s
Executive Orders and to help mitigate the spread of COVID-19, staff will make these materials available on the
District’s website (https://ylwd.com/) as soon as possible following receipt.
Accommodations for the Disabled
Requests for disability-related 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) 701-3020 at least 24
hours in advance. (GC 54954.2(a))
Page 3 of 179
ITEM NO. 8.1.
AGENDA REPORT
MEETING DATE:October 13, 2020
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Annie Alexander, Sr. Executive Asst/Board Secretary
SUBJECT:Minutes of the Board of Directors Regular Meeting Held
September 8, 2020
RECOMMENDATION:
That the Board of Directors approve the minutes as presented.
ATTACHMENTS:
1.2020-09-08 - Minutes - BOD
Page 4 of 179
Minutes of the YLWD Board of Directors Regular Meeting Held September 8, 2020 at 6:30 p.m. 1
2020-XXX
MINUTES OF THE
YORBA LINDA WATER DISTRICT
BOARD OF DIRECTORS REGULAR MEETING
Tuesday, September 8, 2020, 6:30 p.m.
1717 E Miraloma Ave, Placentia CA 92870
1. TELECONFERENCE INFORMATION
As noted on the agenda, this meeting was facilitated via teleconference pursuant
to Paragraph 3 of Executive Order N-29-20 issued by the Governor of California
on March 17, 2020.
2. CALL TO ORDER
The meeting was called to order at 6:32 p.m.
3. PLEDGE OF ALLEGIANCE
4. ROLL CALL
DIRECTORS PRESENT STAFF PRESENT
Phil Hawkins, President Brett R. Barbre, General Manager
Andrew J. Hall, Vice President Doug Davert, Assistant General Manager
Brooke Jones John DeCriscio, Operations Manager
J. Wayne Miller, PhD Gina Knight, Human Resources and Risk Mgr
Al Nederhood Delia Lugo, Finance Manager
Rosanne Weston, Engineering Manager
Alison Martin, Public Affairs Manager
Annie Alexander, Sr Exec Asst/Board Secretary
Kaden Young, Sr Management Analyst
Veronica Ortega, Executive Assistant
ALSO PRESENT
Andrew Gagen, General Counsel, Kidman Gagen Law LLP
5. ADDITIONS/DELETIONS TO THE AGENDA
None.
6. INTRODUCTIONS AND PRESENTATIONS
6.1.Elected Official Liaison Reports
Page 5 of 179
Minutes of the YLWD Board of Directors Regular Meeting Held September 8, 2020 at 6:30 p.m. 2
2020-XXX
Yorba Linda Mayor Pro Tem Gene Hernandez commented on the
reopening of indoor dining at restaurants with modifications and the
varying status of in person class instruction at schools within Orange
County.
6.2.Federal and State Legislative Update
General Manager Barbre introduced Alison Martin, newly hired Public
Affairs Manager. Ms. Martin briefed the Board on the status of pending
legislation and the recent lowering of Orange County’s COVID-19 risk
level from the purple to red tier.
7. PUBLIC COMMENTS
None.
8. CONSENT CALENDAR
Director Hall made a motion, seconded by Director Nederhood, to approve the
Consent Calendar. Motion carried 5-0-0-0 on a roll call vote.
8.1.Minutes of the Board of Directors Special and Regular Meetings Held
August 28, 2020
Recommendation: That the Board of Directors approve the minutes as
corrected.
8.2.Payments of Bills, Refunds, and Wire Transfers
Recommendation: That the Board of Directors ratify and authorize
disbursements in the amount of $634,236.76.
8.3.Budget to Actual Reports for the Month Ending July 31, 2020
Recommendation: That the Board of Directors receive and file the Budget
to Actual Reports for the Month Ending July 31, 2020.
8.4.Cash and Investment Report for Period Ending July 31, 2020
Recommendation: That the Board of Directors receive and file the Cash
and Investment Report for Period Ending July 31, 2020.
Page 6 of 179
Minutes of the YLWD Board of Directors Regular Meeting Held September 8, 2020 at 6:30 p.m. 3
2020-XXX
8.5.Terms and Conditions for Water and Sewer Services with In-N-Out
Burger, 18181 Imperial Highway
Recommendation: That the Board of Directors approve Terms and
Conditions for Water and Sewer Service with In-N-Out Burger, 18181
Imperial Highway, Job No. 2020-50.
9. DISCUSSION ITEMS
9.1.Status of Operations Activities
Staff reviewed the status of installing a portable electric generator at Elk
Mountain Booster Pump Station and responded to questions regarding the
unit’s size and sound level when running.
9.2.Treatment of Groundwater Supplies to Remove Per- and Polyfluoroalkyl
Substances (PFAS)
Staff briefed the Board on the status of design and construction of the
PFAS removal water treatment plant. The proposed location has been
shifted to the rear of the Administration building. An updated construction
schedule will be presented to the Board in the near future.
9.3.Coronavirus Mitigation Efforts
This topic was covered during the General Manager’s report.
10. REPORTS, INFORMATION ITEMS, AND COMMENTS
10.1.Directors' Reports
A list of meetings and events attended was included in the agenda packet.
Director Jones briefed the Board on topics to be covered in a meeting
being arranged by ACWA’s Agricultural Committee later in the month.
10.2.General Manager's Report
General Manager Barbre asked each of the managers to report on
activities within their respective departments. Mr. Barbre then reported on
the outcome of Fitch Ratings’ surveillance, status of late bill payments and
soft collections, and where other local agencies stood in regard to
reopening their business offices and Council/Board meetings to in-person
interaction. He also summarized comments submitted to OC LAFCO
regarding the draft municipal service reviews for OCSD and MWDOC.
Page 7 of 179
Minutes of the YLWD Board of Directors Regular Meeting Held September 8, 2020 at 6:30 p.m. 4
2020-XXX
10.3.General Counsel’s Report
None.
10.4.Future Agenda Items and Staff Tasks
None.
11. COMMITTEE REPORTS
11.1.Interagency Committee with MWDOC and OCWD
(Hawkins/Nederhood)
Next meeting is scheduled Monday, November 23, 2020 at 4:00
p.m.
11.2.Joint Agency Committee with City of Yorba Linda
(Hawkins/Jones)
Draft minutes of the meeting held Monday, July 27, 2020 at 4:00
p.m. were included in the agenda packet.
Next meeting is scheduled Monday, October 26, 2020 at 4:00 p.m.
11.3.Joint Agency Committee with City of Placentia
(Jones/Hawkins)
Next meeting is yet to be scheduled.
12. BOARD OF DIRECTORS ACTIVITY CALENDAR
12.1.Meetings from September 9 – October 31, 2020
The Board made no changes to the activity calendar.
13. CLOSED SESSION
The Board entered Closed Session at 7:17 p.m.
13.1.Conference with Real Property Negotiators
Pursuant to Section 54956.8 of the California Government Code
Property: APNs 326-021-49 and 50
Agency Negotiators: Brett R. Barbre, General Manager
Negotiating Parties: Hilltop 3 Development LLC
Under Negotiation: Price and Terms of Payment
Page 8 of 179
Minutes of the YLWD Board of Directors Regular Meeting Held September 8, 2020 at 6:30 p.m. 5
2020-XXX
The Board returned to open session at 7:36 p.m.
General Counsel Gagen announced that the Board took no reportable action
during Closed Session.
14. ADJOURNMENT
14.1.The meeting was adjourned at 7:36 p.m.
Annie Alexander
Board Secretary
Page 9 of 179
ITEM NO. 8.2.
AGENDA REPORT
MEETING DATE:October 13, 2020
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Delia Lugo, Finance Manager
Paige Appel, Accounting Assistant II
SUBJECT:Payments of Bills, Refunds, and Wire Transfers
RECOMMENDATION:
That the Board of Directors ratify and authorize disbursements in the amount of
$4,208,246.74.
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.
DISCUSSION:
The items on this disbursement list include: a wire of $475,158.29 to MWDOC for July 2020
water purchases; a wire of $114,750.45 to So. California Edison for August 2020 electricity
charges at multiple locations; a wire of $568.00 to Switch for the remote data hosting co-
location; a wire of $40,653.32 to So. California Gas Co. for August 2020 gas charges at
multiple locations; a check of $138,423.36 to ACWA/JPIA for October 2020 medical and
dental premiums; a check for $127,776.09 to Aqua-Metric Sales Co. for J19-52 meter
replacement program.
Additionally: a wire of $466,205.96 to US Bank for 2012A interest accrual; a wire to US bank
of $1,527,979.23 for 2017A interest accrual; a wire of $3,742.69 to Bank of America for
September 2020 interest accrual payment; a check of $78,676.80 to Aqua-Metric Sales Co.
for J19-52 meter replacement program; a check to Anaheim Public Utilities of $80,277.21 for
August 2020 electrical charges at various locations; a check of $48,225.00 to Security
Solutions for J20-25 security work upgrades. The balance of $494,204.05 are routine
invoices.
The Accounts Payable check register total is $3,596,640.45, Payroll No. 18 total is
$310,791.19, and Payroll No. 19 is $300,815.10; where disbursements for this agenda report
total is $4,208,246.74. A summary of the disbursements is attached.
PRIOR RELEVANT BOARD ACTION(S):
The Board of Directors approves bills, refunds and wire transfers semi-monthly.
Page 10 of 179
ATTACHMENTS:
1.CapSheet 10-13-20
2.Check Register 09-22-20
3.Credit Card 09-22-20
4.Check Register 10-13-20
5.BOD Credit Card 09-22-20
Page 11 of 179
Summary of Disbursements
October 13, 2020
CHECK NUMBERS:
09/22/20 Computer Checks 76784 - 76871 $ 514,035.84
10/13/20 Computer Checks 76872 - 76943 $ 453,546.67
$ 967,582.51
WIRES:
W091520 Municipal Water District $ 475,158.29
W091620 Southern Calif Edison Co. $ 114,750.45
W091620A Switch Ltd $ 568.00
W091620B Southern Calif Gas Co. $ 40,653.32
W092320 US Bank $ 466,205.96
W092920 US Bank $ 1,527,979.23
W093020 Bank of America $ 3,742.69
$ 2,629,057.94
TOTAL OF CHECKS & WIRES $ 3,596,640.45
PAYROLL NO. 18:
Direct Deposits $ 192,287.48
Payroll Taxes $ 52,741.04
EFT – CalPERS Payroll #18 $ 46,093.72
Third Party Checks 7429—7433 $ 19,668.95
$ 310,791.19
PAYROLL NO. 19:
Direct Deposits $ 182,807.65
Payroll Taxes $ 49,619.05
EFT – CalPERS Payroll #19 $ 44,681.94
Third Party Checks 7434—7442 $ 23,706.46
$ 300,815.10
TOTAL OF PAYROLLS $ 611,606.29
----------------------------------------------------------------------------------------------------------------------
DISBURSEMENT TOTAL: $ 4,208,246.74
==================================================================
APPROVED BY THE BOARD OF DIRECTORS MINUTE ORDER AT BOARD
MEETING OF OCTOBER 13, 2020
==================================================================.
Page 12 of 179
Check No.Date Vendor Name Amount Description
76784 09/22/2020 CITY OF YORBA LINDA 231.02 CUSTOMER REFUND
76785 09/22/2020 RUSSELL MILLER 42.59 CUSTOMER REFUND
76786 09/22/2020 KRISTIN RODRIGUEZ 225.51 CUSTOMER REFUND
76787 09/22/2020 DAVID SALINAS 73.87 CUSTOMER REFUND
76788 09/22/2020 HYUN CHOI 158.05 CUSTOMER REFUND
76789 09/22/2020 CITY OF YORBA LINDA 334.80 CUSTOMER REFUND
76790 09/22/2020 IVAN RICHARDSON 159.26 CUSTOMER REFUND
76791 09/22/2020 KELSEY ULLRICH 490.66 CUSTOMER REFUND
76792 09/22/2020 ELIZABETH FREUND 133.69 CUSTOMER REFUND
76793 09/22/2020 BRAVELY CORPORATION 448.41 CUSTOMER REFUND
76794 09/22/2020 WENDY TRINH 154.74 CUSTOMER REFUND
76795 09/22/2020 JOANNE M RALSTON 56.44 CUSTOMER REFUND
76796 09/22/2020 ROBERT HERRMANN PROPERTY 240.31 CUSTOMER REFUND
76797 09/22/2020 TIFFANY NAVARRO 49.00 CUSTOMER REFUND
76798 09/22/2020 ANDRES JUAREZ 43.34 CUSTOMER REFUND
76799 09/22/2020 MEL SCHWAN 15.04 CUSTOMER REFUND
76800 09/22/2020 RAAFAT SALEM 170.29 CUSTOMER REFUND
76801 09/22/2020 SCOT HARAKUNI 225.00 CUSTOMER REFUND
76802 09/22/2020 HARVEST REALTY DEVELOPMENT 46.87 CUSTOMER REFUND
76803 09/22/2020 JACK WOOD 41.65 CUSTOMER REFUND
76804 09/22/2020 BLYTH FELTENBERG 124.87 CUSTOMER REFUND
76805 09/22/2020 RICHARD HEITZWEBEL 105.60 CUSTOMER REFUND
76806 09/22/2020 EL TORITO #7217 145.00 CUSTOMER REFUND
76807 09/22/2020 M & M AQUSITIONS 244.72 CUSTOMER REFUND
76808 09/22/2020 AGAPE CHRISTIAN CHURCH 1,913.00 CUSTOMER REFUND
76809 09/22/2020 ACWA/JPIA 138,423.36 MEDICAL & DENTAL PREMIUM - OCTOBER 2020
76810 09/22/2020 Alternative Hose Inc. 35.67 OPERATIONS - HOSE ASSEMBLY
76811 09/22/2020 Annie Alexander 2,296.56 EDUCATION REIMBURSEMENT
76812 09/22/2020 Aqua-Metric Sales Co. 127,776.09 OPERATIONS - METER REPLACEMENT
76813 09/22/2020 Aramark 413.47 UNIFORM SERVICE
76814 09/22/2020 ATS Communications 2,280.00 PROFFESSIONAL SERVICES-JULY 2020
76815 09/22/2020 AT & T - Calnet3 126.00 ATT CALNET
76816 09/22/2020 AUTOMOTIVE EQUIPMENT SPECIALISTS INC. 3,083.06 VEHICLE SCAN TOOL
76817 09/22/2020 A & Y Asphalt Contractors Inc. 11,596.50 CONCRETE WORK - ELK MOUNTAIN
76818 09/22/2020 BASE HILL INC. (JAN POINT) 4,712.00 JANITORIAL SERVICE
76819 09/22/2020 BENNETT-BOWEN & LIGHTHOUSE INC 1,524.24 LIGHT FOR NEW VEHICLES - UNIT #233 & #234
76820 09/22/2020 B.L. Wallace Distributor, Inc. 653.93 METER LIDS
76821 09/22/2020 BrightView Tree Care Services Inc. 1,975.00 LANDSCAPE SERVICE
76822 09/22/2020 CA Engineering, Inc 386.20 J2020-12 - PROFESSIONAL SERVICES ENGINEERING
76823 09/22/2020 CalCard US Bank 20,216.98 CREDIT CARD TRANSACTIONS - JULY 2020
76824 09/22/2020 Carollo Engineers 917.50 J2020-38 PROFESSIONAL SERVICES - JULY 2020
76825 09/22/2020 CB Technical 4,730.00 GIS & CITYWORKS IT WORK- AUGUST 2020
76826 09/22/2020 CDW Government, Inc 451.28 PRINTER & CMMS TABLET
76827 09/22/2020 Cedro Construction Inc 14,743.78 J2018-03 - CAMINO & MICKEL WATERLINE
76828 09/22/2020 Griswold Industries dba Cla-Val Co. 1,205.30 CLA-VAL PARTS - MAINTENANCE
76829 09/22/2020 Clark County Assessor 198.04 NEVADA CLARK CITY PROPERTY TAX FY20/21
76830 09/22/2020 Clinical Lab. Of San Bern. 3,520.00 WATER QUALITY LAB WORK
76831 09/22/2020 ELIZABETH TREVORROW 188.49 CUSTOMER REFUND
76832 09/22/2020 Dick's Lock & Safe Inc. 132.45 LOCK SERVICE & REPAIR
76833 09/22/2020 Discount Tire Centers (Andonian Enterprises Inc.)1,142.79 VEHCLE MAINTENANCE - Unit #179, #207 & #209
76834 09/22/2020 Energy Environmental Soln, Inc 2,650.00 ICE TESTING - WELL 18
76835 09/22/2020 Enthalpy Analytical, Inc. 3,116.00 WATER QUALITY TESTING
76836 09/22/2020 Factory Motor Parts 27.56 STATIONARY ENGINE MAINTENANCE
76837 09/22/2020 Georgina Knight 2,405.97 EDUCATION REIMBURSEMENT
76838 09/22/2020 G.M. Sager Construction Co., Inc. 19,440.00 PAVING REPAIRS
For Checks Dated: 09/09/2020 thru 09/22/2020
Yorba Linda Water District
Check Register
Page 13 of 179
76839 09/22/2020 Golden Bell Products 9,310.00 SEWER WORK
76840 09/22/2020 Grainger 263.72 SAFETY SIGNS
76841 09/22/2020 Haaker Equipment Co. 19,017.13 VEHICLE MAINTENANCE - UNIT #168, #197 & #215.
76842 09/22/2020 Hach Company 573.06 Water Quality Material
76843 09/22/2020 Harrington Industrial 2,754.77 VEHICLE MAINTENANCE - UNIT #230
76844 09/22/2020 Inland Group 571.08 PRINTING FEE - FLYERS & BROCHURES
76845 09/22/2020 Jackson's Auto Supply - Napa 607.52 VEHICLE MAINTENACNE - UNIT #209
76846 09/22/2020 Jon's Flags & Poles, Inc. 1,151.28 TOOLS & EQUIPMENT FLAGS
76847 09/22/2020 Kidman Gagen Law 17,070.00 LEGAL SERVICES - AUGUST 2020
76848 09/22/2020 LPR-Laser Printer Repair Co 95.00 PRINTER SERVICE CALL - HP M608
76849 09/22/2020 Managed Health Network 168.75 EAP - SEPTEMBER 2020
76850 09/22/2020 Mc Fadden-Dale Hardware 670.22 MECHANIC & SHOP SUPPLIES
76851 09/22/2020 MCR Technologies Inc. 12,726.56 SERVICE OF MAGMETER & FLOWMETER
76852 09/22/2020 Murcal, Inc. 121.86 STATIONARY ENGINE PARTS
76853 09/22/2020 Nickey Kard Lock Inc 5,452.67 FUEL 8/1-8/15
76854 09/22/2020 Northern Tool & Equipment Co 2,684.92 OPERATIONS - Concrete Flat Saw
76855 09/22/2020 Pete's Parts & Accessories 2,518.58 VEHICLE MAINTENACE - UNIT #215
76856 09/22/2020 P.T.I. Sand & Gravel, Inc. 1,795.83 ROAD MATERIAL
76857 09/22/2020 QUADIENT LEASING USA INC 280.60 LEASE PAYMENT - 9/27/20 - 12/26/20
76858 09/22/2020 Quinn Company 419.58 STATIONARY ENGINE MAINTENANCE & PARTS
76859 09/22/2020 Resource Computer Solutions 2,222.85 J2020-02 - DELL PRECISION TOWER
76860 09/22/2020 Schneider Electric 1,425.41 PRESSURE TRANSMITTER
76861 09/22/2020 Selman Chevrolet Company 538.75 VEHICLE MAINTENACE - UNIT #231
76862 09/22/2020 Shred Confidential, Inc. 63.00 MONTHLY SHRED SERVICE
76863 09/22/2020 South Coast AQMD 557.42 EMISSIONS FEE
76864 09/22/2020 Step Saver Inc 663.31 SALT FOR CL2 SYSTEM
76865 09/22/2020 Titan Water Technology Inc 295.00 QUARTERLY HVAC SERVICE - AUGUST 2020
76866 09/22/2020 United Industries 1,256.33 SAFETY SUPPLIES
76867 09/22/2020 United Water Works, Inc. 3,251.45 OPERATIONS WORK MATERIAL
76868 09/22/2020 Vincor Construction, Inc. 31,616.20 J19-41 FIRE HARDENING - SANTIAGO
76869 09/22/2020 YO Fire 379.53 OPERATIONS WORK MATERIAL
76870 09/22/2020 Zetroc Electric LLC 16,410.00 J2019-57 - MATERIAL - ELK MOUNTAIN
76871 09/22/2020 Konica Minolta Business 861.51 COPY CHARGES - C258 & C558
W091520 09/15/2020 Municipal Water District 475,158.29 WATER DELIVERIES - JULY 2020
W091620 09/15/2020 Southern Calif Edison Co. 114,750.45 ELECTRICITY CHARGES - AUGUST 2020 VARIOUS LOCATIONS
W091620A 09/16/2020 Switch Ltd 568.00 DATA HOSTING CO-LOCATION
W091620B 09/16/2020 Southern Calif Gas Co. 40,653.32 GAS CHARGES - AUGUST 2020 - VARIOUS LOCATIONS
1,145,165.90
09/03/2020 PAYROLL - EMPLOYEE DIRECT DEPOSIT 192,287.48
09/03/2020 PAYROLL - PAYROLL TAX PAYMENT 52,741.04
09/03/2020 PAYROLL - CALPERS & TASC 46,093.72
7429 09/03/2020 Colonial Life & Accident 112.13
7430 09/03/2020 Lincoln Financial Group 4,324.12
7431 09/03/2020 Nationwide Retirement Solutions 14,480.86
7432 09/03/2020 California State Disbursement Unit 366.92
7433 09/03/2020 California State Disbursement Unit 384.92
310,791.19
Payroll Checks #18
Page 14 of 179
Vendor Name Amount Description
Answer One Communications 435.00 AFTER HOURS PHONE SERVICE
Amazon.com 76.10 FIRST AID SUPPLIES
UPS Freight 23.36 SHIPPING FEES
Home Depot 24.14 HARDWARE SUPPLIES - FACILITIES
Home Depot 21.85 FACILITIES REPAIR-CAMINO
Home Depot 11.60 FACILITIES REPAIR - SANTIAGO
Brown And Caldwell 200.00 JOB AD-SENIOR ENGINEER ON BC WATER
Brown And Caldwell 200.00 JOB AD-FACILITIES ON BC WATER
Brown And Caldwell 200.00 JOB AD-METER READER -BC WATER
Home Depot 296.67 MATERIALS-FACILITIES PASO FINO
ONLINE Information Services, Inc.554.75 ONLINE UTILITY EXCHANGE & COLLECTION - JULY 2020
Jackson's Auto Supply - Napa 67.76 MECHANIC SHOP SUPPLIES
Harrington Industrial 126.92 CL2 SYSTEM PARTS
Orvac Electronics 226.23 OPERATIONS-SCADA MATERIAL
Home Depot 96.63 PAINT SUPPLIES
Republic Services #676 578.44 DISPOSAL SERVICE
SkillPath Seminars 299.00 FINANCE-STAR12 ALL ACCESS PASS (1 EMPLOYEE)
FIRST AID SUPPLIES ONLINE 222.39 FIRST AID SUPPLIES
Harrington Industrial 36.21 CL2 SYSTEM PARTS
Time Warner Cable 215.26 SPECTRUM BUSINESS RICHFIELD
ZOOM 69.98 VIRTUAL MEETING SUBSCRIPTION
Time Warner Cable 657.03 SPECTRUM BUSINESS DECATAR
Amazon.com 5.43 OPERATIONS - TOOLS & EQUIPMENT
Miller Management & Consulting Group 206.00 REGISTRATION MMC ACADEMY-ALEXANDER A
Republic Services #676 581.96 DISPOSAL SERVICE
SJV WATER 180.00 SUBSCRIPTION - SAN JOAQUIN VALLEY WATER NEWS
CAR STEREO CONNECTIONS 450.00 CAR STEREO CONNECTIONS
Smart & Final 110.46 EMPLOYEE APPRECIATION
Village Nurseries 92.67 LANDSCAPE REPAIR
Home Depot 250.60 WAREHOUSE MATERIALS
Amazon.com 29.35 OPERATIONS - TOOLS & EQUIPMENT
Amazon.com 13.10 OPERATIONS SUPPLIES
Duke's Cafe 31.01 LUNCH MEETING-2 ATTENDED
Nikki's Kitchen 30.39 LUNCH MEETING-2 ATTENDED
America's Instant Signs 425.00 JOB AD-SENIOR ENGINEER ON APWA
American Society of Civil Engineers (ASCE)295.00 JOB AD-SENIOR ENGINEER ON ASCE
Costco 49.54 OFFICE SUPPLIES
YourMembership.com 299.00 JOB AD-SENIOR ENGINEER ON AWWA
Amazon.com 29.00 FIRST AID SUPPLIES
Amazon.com 11.95 FIRST AID SUPPLIES
Adobe 52.99 SOFTWARE LICENSE
American Society of Civil Engineers (ASCE)137.50 ASCE MEMBERSHIP DUES-WESTON, R
HD SUPPLY WHITE CAP 240.16 OPERATIONS SUPPLIES
Home Depot 89.17 CLEANING & PAINTING SUPPLIES
VALEW QUALITY TRUCK BODIES 246.57 OPERATIONS - DUMP DITCH GATE
Smart & Final 113.81 SUPPLIES FOR DISTRICT MEETING
REVCO PRECISION 210.00 MECHANIC SHOP SUPPLIES
22-Sep-20
Cal Card Credit Card
U S Bank
Page 15 of 179
Harrington Industrial 75.63 CL2 SYSTEM PARTS
Harrington Industrial 64.26 CL2 SYSTEM PARTS
McDe's Rock Pumps Inc 410.00 J19-41 CONCRETE PUMP SANTIAGO
Home Depot 86.57 PAINT SUPPLIES
Alternative Hose Inc.142.96 HOSE ASSEMBLY FOR PASO FINO
Alternative Hose Inc.191.65 OPERATIONS-PARTS FOR HIGHLAND
Home Depot 82.31 LANDSCAPE MAINTENANCE
KENNYS DONUTS 20.00 MEETING SUPPLIES
Farmer Boys 31.22 OPERATIONS-MAIN BREAK OT MEALS (2 EMPLOYEES)
Amazon.com 15.21 OPERATIONS SUPPLIES
Amazon.com 254.43 J20-02 WINDOWS UPDATE SUPPLIES
Amazon.com 39.14 OPERATIONS - TOOLS & EQUIPMENT
Amazon.com 166.32 OPERATIONS SUPPLIES
Pit Products 234.00 OPERATIONS SUPPLIES
Duke's Cafe 111.24 ADMIN LUNCH MEETING-7 ATTENDED
North American Recycling and Crushing, LLC 360.00 DISPOSAL-OLD ROAD MATERIAL
Amazon.com 41.30 OPERATIONS SUPPLIES
Home Depot 104.87 VARIOUS TOOLS FOR VALVE CREW
Amazon.com 16.30 OPERATIONS SUPPLIES
RMJ Technologies 385.75 GTP GO DEVICES-CMMS SYSTEM
Costco 474.69 J20-47 TV-EXEC SEC OFFICE
A & R Floor Supply 57.11 J20-47 WALL REPAIR
HD SUPPLY WHITE CAP 124.00 J19-41 FIRE HARDENING-SANTIAGO
Jackson's Auto Supply - Napa 24.05 HIGHLAND BOOSTER STATION #1-COOLANT HOSE
AutoZone 45.74 GASKET SEALER-HIGHLAND BOOSTER STATION #1
Home Depot 32.30 HARDWARE SUPPLIES
Orvac Electronics 297.37 J20-18 FIRE HARDENING CAMINO
Home Depot 324.25 J20-18 FIRE HARDENING CAMINO
A & R Floor Supply 74.27 J20-47 RUBBER BASE BOARDS
Amazon.com 253.52 OPERATIONS SUPPLIES
Home Depot 92.48 OPERATIONS SUPPLIES & MASKS
Amazon.com 433.92 J20-47 STAND WORK STATION
CalCard US Bank (269.38) RETURN-POWERBUILT COOLING SYSTEM
Time Warner Cable 208.98 SPECTRUM BUSINESS MIRALOMA
Duke's Cafe 166.96 INFRASTRUCTURE TOUR LUNCH-9 ATTENDED
AutoZone 269.38 POWERBUILT COOLING SYSTEM
VONS 28.10 SUPPLIES FOR STAFF EVENT
Smart & Final 129.80 SUPPLIES FOR DISTRICT MEETING
Harbor Freight Tools 16.10 OPERATIONS SUPPLIES
Grainger 26.18 O-RINGS FOR HYDRANTS
KENNYS DONUTS 10.10 MEETING SUPPLIES
CANVA PRO 119.40 MARKETING SERVICES
Duke's Cafe 47.68 OPERATIONS-MAIN BREAK OT MEALS (3 EMPLOYEES)
BACKGROUNDS ONLINE 175.60 SENIOR ENGINEER BACKGROUND CHECK
Amazon.com 98.94 OPERATIONS - TOOLS & EQUIPMENT
Bed Bath & Beyond 20.77 OFFICE SUPPLIES
CalCard US Bank (146.26) CANCEL-AWWA CONFERENCE-DECRICIO, J
CalCard US Bank (146.26) CANCEL-AWWA CONFERENCE-JONES, B
IN-N-OUT RESTAURANTS 53.89 TEAM BUILDING-8 ATTENDED
Duke's Cafe 160.06 ADMIN LUNCH MEETING-9 ATTENDED
Lamp Post Pizza 55.53 LUNCH MEETING-6 ATTENDED
Home Depot 364.77 MATERIAL FOR EOC REPAIRS
Page 16 of 179
Costco 229.47 OFFICE SUPPLIES
Lamp Post Pizza 43.39 LUNCH MEETING-INTERVIEW PANEL 4 ATTENDED
Smart & Final 24.75 SUPPLIES FOR DISTRICT MEETING
Smart & Final 7.99 SUPPLIES FOR DISTRICT MEETING
Americoat Powder Coating 510.00 MECHANIC SHOP-POWDER COAT UNIT #232
Orvac Electronics 232.72 OPERATIONS-PARTS FOR HIGHLAND
BBQ Galore 43.08 SUPPLIES FOR DISTRICT MEETING
VONS 8.10 SUPPLIES FOR DISTRICT MEETING
ONLINE Information Services, Inc.98.32 ONLINE UTILITY EXCHANGE & COLLECTION - JULY 2020
Smart & Final 27.18 SUPPLIES FOR DISTRICT MEETING
Costco 140.04 OFFICE SUPPLIES
Home Depot 67.00 WOOD FOR DUMP TRUCK PANELS
Americoat Powder Coating 204.00 MECHANIC SHOP-POWDER COAT UNIT #232
Time Warner Cable 2,028.51 SPECTRUM BUSINESS RICHFIELD
Michaels Arts & Crafts, Brea #2111 53.86 OFFICE SUPPLIES
Maximum Speed Performance 167.00 MECHANIC SHOP SUPPLIES
B & M Lawn and Garden Inc 30.73 MECHANIC SHOP SUPPLIES
B & S Graphics, Inc.137.92 VEHICLES DECALS
Roseburrough Tool Company 293.31 CONCRETE TOOL
Staples 150.06 OFFICE SUPPLIES
AWWA - CA-NV Section 125.00 WATER EDUCATION SEMINAR-BACANI, A
Jersey Mike's 52.26 OPERATIONS-MAIN BREAK OT MEALS (4 EMPLOYEES)
International Code Counsil 87.00 FIELD MANUALS - ATC-20
CDW Government, Inc 53.11 COMPUTER SUPPLIES
DFK Solutions 125.00 TRAINING FOR UNDERGROUND UTILTY-AYALA, A
20,216.98
Page 17 of 179
Check No.Date Vendor Name Amount Description
76872 10/13/2020 RAY HAROUTOONIAN 32.10 CUSTOMER REFUND
76873 10/13/2020 JUSTINE DELL 4.26 CUSTOMER REFUND
76874 10/13/2020 LU ZHAO 108.15 CUSTOMER REFUND
76875 10/13/2020 MARGARET WANG 63.11 CUSTOMER REFUND
76876 10/13/2020 JOUD CONSTRUCTION 103.05 CUSTOMER REFUND
76877 10/13/2020 DANIELLE ALLEN 111.65 CUSTOMER REFUND
76878 10/13/2020 DUSTIN ROW 47.88 CUSTOMER REFUND
76879 10/13/2020 SANDRA PEREZ 225.00 CUSTOMER REFUND
76880 10/13/2020 KELSEY PAYNTER 110.83 CUSTOMER REFUND
76881 10/13/2020 SEAN PANELLA 112.74 CUSTOMER REFUND
76882 10/13/2020 YOUNGMI HONG 67.96 CUSTOMER REFUND
76883 10/13/2020 GEORGE LIN 436.30 CUSTOMER REFUND
76884 10/13/2020 ACE Real Time Solutions LLC 680.43 SCADA PARTS
76885 10/13/2020 AIRGAS INC 310.24 WELDING SUPPLIES
76886 10/13/2020 Aqua-Metric Sales Co. 78,676.80 OPERATIONS - METER REPLACEMENT
76887 10/13/2020 Aramark 865.60 UNIFORM SERVICE
76888 10/13/2020 ATS Communications 2,035.00 QUARTER HORSE-TELECOMMUNICATION MANAGEMENT-AUGUST 2020
76889 10/13/2020 AT & T - Calnet3 4,119.62 ATT CALNET
76890 10/13/2020 A & Y Asphalt Contractors Inc. 11,570.00 J19-57 PAVING WORK - ELK MOUNTAIN
76891 10/13/2020 BENNETT-BOWEN & LIGHTHOUSE INC 1,200.68 LIGHT FOR NEW VEHICLES - UNIT #229
76892 10/13/2020 BrightView Tree Care Services Inc. 687.50 LANDSCAPE SERVICE
76893 10/13/2020 Cedro Construction Inc 28,284.99 J18-03 - CAMINO & MICKEL WATERLINE - RETENTION RELEASE
76894 10/13/2020 City Of Anaheim - Anaheim Public Utilities 80,277.21 ELECTRICAL CHARGES AUGUST 2020 - VARIOUS LOCATIONS
76895 10/13/2020 Culligan of Santa Ana 2,229.80 EQUIPMENT PE SOFTENER
76896 10/13/2020 C. Wells Pipeline 4,191.48 OPERATIONS WORK MATERIAL
76897 10/13/2020 Dick's Lock & Safe Inc. 2,845.83 FACILITIES - DOOR REPAIRS
76898 10/13/2020 White Nelson Diehl Evans LLP 12,700.00 J20-24 INTERIM AUDIT FY19/20
76899 10/13/2020 DUKE'S ROOT CONTROL INC 9,585.68 SEWER ROOT CONTROL
76900 10/13/2020 Energy Environmental Soln, Inc 2,650.00 ICE TESTING - WELL 7
76901 10/13/2020 Factory Motor Parts 1,208.41 VEHICLE MAINTENANCE & PARTS
76902 10/13/2020 FedEx Office 311.10 SHIPPING EXPENSE
76903 10/13/2020 Fuller Truck Accessories 5,359.49 VEHICLE MAINTENANCE - UNIT #234, #233
76904 10/13/2020 G.M. Sager Construction Co., Inc. 900.00 PAVING REPAIRS
76905 10/13/2020 G P Precision (Adrian O Petrisor) 180.00 PARTS FOR VEHICLE - UNIT#232
76906 10/13/2020 Grainger 1,187.05 PRODUCTION PARTS
76907 10/13/2020 Graybar Electric Co 4,040.19 PUMP STATION & SCADA REPLACEMENT PARTS
76908 10/13/2020 Harrington Industrial 353.37 VEHICLE MAINTENANCE - UNIT #195
76909 10/13/2020 HARBOR TRUCK BODIES INC 1,783.05 VEHICLE MAINTENANCE - UNIT #180
76910 10/13/2020 Hydrex Pest Control 386.00 PEST CONTROL
76911 10/13/2020 Infosend Inc. 5,678.53 BILLING & POSTAGE CUSTOMER BILL - SEPTEMBER 2020
76912 10/13/2020 Jackson's Auto Supply - Napa 3,416.98 MECHANIC SHOP SUPPLIES
76913 10/13/2020 LA Networks 4,900.00 TECH SUPPORT - PHONE SYSTEM
76914 10/13/2020 Mc Fadden-Dale Hardware 567.63 MECHANIC & SHOP SUPPLIES
76915 10/13/2020 Mc Master-Carr Supply Co. 475.52 HARDWARE SUPPLIES
76916 10/13/2020 MICHAEL FRAUENTHAL & ASSOCIATES INC 3,950.00 J20-54 LAND APPRAISAL SERVICES - GREEN CREST
76917 10/13/2020 Myers Tire Supply 181.37 MECH SHOP SUPPLIES
76918 10/13/2020 NatPay Online Business Solutions 25.84 DOCULIVERY - AUGUST 2020
76919 10/13/2020 Nexus Office Environments 3,995.85 OFFICE EQUIPMENT
76920 10/13/2020 Nickey Petroleum Co Inc 2,536.87 EMERGENCY DIESEL FUEL
76921 10/13/2020 Office Solutions 2,022.36 OFFICE SUPPLIES
76922 10/13/2020 Orvac Electronics 33.76 VEHICLE MAINTENANCE - UNIT #193, #E122
76923 10/13/2020 WinCan LLC 3,639.00 CAMERA TRUCKS - ENTERPRISE SOFTWARE RENEWAL
76924 10/13/2020 Praxair Distribution 220.91 WELDING SUPPLIES
76925 10/13/2020 Psomas & Associates 2,320.00 J20-16S PROF SERVICES 7/24-8/20
76926 10/13/2020 P.T.I. Sand & Gravel, Inc. 820.63 ROAD MATERIAL
76927 10/13/2020 Quinn Company 10,180.21 STATIONARY ENGINE MAINTENANCE & PARTS
76928 10/13/2020 Resource Computer Solutions 15,134.75 IT CONSULTING SERVICES 9/15-10/14
76929 10/13/2020 Rose Paving LLC 14,681.20 PAVING REPAIRS
76930 10/13/2020 Ruben Maldonado 90.00 D3 CERT REIMBURSEMENT
76931 10/13/2020 Security Solutions 48,225.00 J2020-25 SECURITY WORK - UPGRADES
76932 10/13/2020 Shred Confidential, Inc. 63.00 MONTHLY SHRED SERVICE
For Checks Dated: 09/23/2020 thru 10/13/2020
Yorba Linda Water District
Check Register
Page 18 of 179
76933 10/13/2020 Step Saver Inc 1,330.10 SALT FOR CL2 SYSTEM
76934 10/13/2020 Thermal Edge Inc. 5,985.14 AC UNITS FOR SCADA DATA CABINET
76935 10/13/2020 Total Administrative Service Corp (TASC) 544.50 FSA-ADMIN FEES 10/1-12/31/20
76936 10/13/2020 Underground Service Alert 465.70 NEW TICKET CHARGES & CA STATE FEE
76937 10/13/2020 United Industries 1,334.20 SAFETY SUPPLIES
76938 10/13/2020 United Rentals 502.85 J19-13 EQUIPMENT RENTAL - BOOM
76939 10/13/2020 UNUM Life Insurance Co. of America 4,350.68 LIFE,AD&D,STD<D-OCTOBER 2020
76940 10/13/2020 United Water Works, Inc. 21,151.06 OPERATIONS WORK MATERIAL
76941 10/13/2020 YO Fire 9,085.02 OPERATIONS WORK MATERIAL
76942 10/13/2020 Delta Wye Electric, Inc. 24,228.00 SCADA PROJECT WORK
76943 10/13/2020 Konica Minolta Business 1,367.46 COPY CHARGES - C258 & C558
W092320 09/23/2020 U S Bank 466,205.96 2012A INTEREST ACCRUAL - SEPTEMBER 2020
W092920 09/29/2020 U S Bank 1,527,979.23 2017A INTEREST ACCRUAL - SEPTEMBER 2020
W093020 09/30/2020 Bank Of America 3,742.69 LOC INTEREST ACCURAL - SEPTEMBER 2020
2,451,474.55
09/17/2020 PAYROLL - EMPLOYEE DIRECT DEPOSIT 182,807.65
09/17/2020 PAYROLL - PAYROLL TAX PAYMENT 49,619.05
09/17/2020 PAYROLL - CALPERS & TASC 44,681.94
7434 09/17/2020 Colonial Life & Accident 112.13
7435 09/17/2020 Lincoln Financial Group 4,324.12
7436 09/17/2020 Nationwide Retirement Solutions 14,621.91
7437 09/17/2020 California State Disbursement Unit 366.92
7438 09/17/2020 California State Disbursement Unit 384.92
7439 09/17/2020 Allstate 1,384.01
7440 09/17/2020 Midland Life Insurance 200.00
7441 09/17/2020 Reliance Di 66.61
7442 09/17/2020 Ameritas 2,245.84
300,815.10
Payroll Checks #19
Page 19 of 179
BOD Vendor Name Document Amount Description
Brooke Jones AWWA (146.26) CANCEL-AWWA CONFERENCE-JONES, B
(146.26)
22-Sep-20
Cal Card Credit Card
Board of Directors
Page 20 of 179
ITEM NO. 8.3.
AGENDA REPORT
MEETING DATE:October 13, 2020
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Delia Lugo, Finance Manager
Kelly McCann, Senior Accountant
SUBJECT:Budget to Actual Reports for the Month Ending August 31, 2020
RECOMMENDATION:
That the Board of Directors receive and file the Budget to Actual Reports for the Month Ending
August 31, 2020.
SUMMARY:
Presented are the Budget to Actual Reports for the Month Ending August 31, 2020 for the
District.
DISCUSSION:
For the month-ending August 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 August 31,
2020, reflects an average increase of 4.99% as compared to the prior year for the same
reporting period. Landscape/Irrigation customer connections have the highest increase in
consumption sales of 9.64% as compared to reported results from the prior year.
Total Variable Costs results, as reported through the month ending August 31, 2020, reflect a
4.05% decrease when compared to prior year for the same reporting period. The decrease in
costs is predominantly reflective of an increase in groundwater water usage, which as
reported is 81.4% of total water usage.
STRATEGIC PLAN INITIATIVES:
G2 3B – Regularly assess net position and steps to meet strategic goals.
ATTACHMENTS:
1.Financial Statements and Graphs August 2020
Page 21 of 179
FY21 Annual
Budget
YTD Actuals thru
August 2020
YTD % of
Budget
Water Revenue (Residential)15,424,507$ 3,521,674$ 22.83%
Water Revenue (Commercial & Fire Det.)1,889,796 318,344 16.85%
Water Revenue (Landscape/Irrigation)3,704,520 940,738 25.39%
Service Charges 11,560,123 1,847,426 15.98%
Other Operating Revenue 1,812,269 129,359 7.14%
Total Operating Revenue 34,391,215 6,757,541 19.65%
Revenue (Non-Operating):
Interest 600,000 17,930 2.99%
Property Taxes 1,950,000 3,373 0.17%
Other Non-Operating Revenue 601,646 166,414 27.66%
Total Non-Operating Revenue 3,151,646 187,717 5.96%
Total Revenue 37,542,861$ 6,945,258$ 18.50%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)
Water-Related Costs 16,035,929$ 2,558,811$ 15.96%
Fixed Costs 1,182,773 117,849 9.96%
Power-Related Costs 1,222,191 349,083 28.56%
Variable Water Costs Related Expenses Total 18,440,894 3,025,743 16.41%
Salary Related Expenses 10,620,399 1,192,808 11.23%
Reduction for Capital Project Labor (463,752) (30,399) 6.56%
Salary Related Expenses Total 10,156,647 1,162,409 11.44%
Supplies & Services
Communications 205,891 14,232 6.91%
Contractual Services 466,976 60,775 13.01%
Data Processing 274,924 66,471 24.18%
Dues & Memberships 85,670 7,854 9.17%
Fees & Permits 288,635 43,487 15.07%
Board Election 84,165 - 0.00%
Insurance 287,343 50,299 17.50%
Materials 621,700 109,506 17.61%
District Activities, Emp Recognition 40,130 1,381 3.44%
Maintenance 528,780 49,879 9.43%
Non-Capital Equipment 137,980 27,460 19.90%
Office Expense 32,003 2,529 7.90%
Professional Services 988,918 84,404 8.53%
Training 48,353 8,863 18.33%
Travel & Conferences 42,570 - 0.00%
Uncollectible Accounts 8,330 25 0.30%
Utilities 163,838 34,077 20.80%
Vehicle Expenses 285,260 83,415 29.24%
Supplies & Services Sub-Total 4,591,463 644,657 14.04%
Total Operating Expenses 33,189,004 4,832,809 14.56%
Expenses (Non-Operating)
Other Expense 117,994 (9,483) -8.04%
Total Non-Operating Expenses 117,994 (9,483) -8.04%
Total Expenses 33,306,998$ 4,823,326$ 14.48%
Net Revenues 4,235,863 2,121,932 50.09%
Less: Debt Service (Principal & Interest)2,729,381 7,728 0.28%
Transfer to/(from) Reserves 1,506,482 2,114,204 140.34%
Net Total -$ 0$
Yorba Linda Water District
Water Enterprise
FY20 ProForma - Use of Funds
August 2020
Page 22 of 179
Yorba Linda Water District
Summary Financial Report
Water & Sewer Funds
For Period Ending August 30, 2020
Annual YTD Aug YTD YTD Actual Prior Year Prior Year YTD Actual YTD Actual
Budget Budget Actual Actual (Under) Over Aug Actual Actual (thru vs vs
FY21 FY21 FY21 FY21 YTD Budget FY20 Aug 2019)PY Actual $PY Actual %
Revenue (Operating):
Water Revenue (Residential)$15,424,507 $3,473,599 $1,626,803 3,521,674$ 48,075$ $1,887,261 $3,241,601 280,073 8.64%
Water Revenue (Commercial & Fire Det.)1,889,796 425,582 146,346 318,344 (107,238)188,059 329,259 (10,915)-3.32%
Water Revenue (Landscape/Irrigation)3,704,520 834,258 436,080 940,738 106,480 508,099 858,054 82,684 9.64%
Water Revenue (Service Charge)11,560,123 1,926,687 923,729 1,847,426 (79,261)919,104 1,759,999 87,427 4.97%
Sewer Charge Revenue 2,447,582 407,930 206,177 412,704 4,774 207,105 393,636 19,068 4.84%
Locke Ranch Assessments 298,525 - - - - - - - 0.00%
Other Operating Revenue 1,852,814 144,200 72,337 158,394 14,194 107,834 202,683 (44,289)-21.85%
Total Operating Revenue:37,177,867 7,212,256 3,411,472 7,199,280 (12,976)3,817,462 6,785,232 414,048 6.10%
Revenue (Non-Operating):
Interest 705,000 42,500 6,922 26,216 (16,284)35,830 73,566 (47,350)-64.36%
Property Tax 1,950,000 1,950 3,373 3,373 1,423 2,294 2,294 1,079 0.00%
Other Non-Operating Revenue 620,846 103,474 182,383 172,800 69,326 145,789 175,936 (3,136)-1.78%
Total Non-Operating Revenue:3,275,846 147,924 192,678 202,389 54,465 183,913 251,796 (49,407)-19.62%
Total Revenue 40,453,713 7,360,181 3,604,150 7,401,669 41,488 4,001,375 7,037,028 364,641 5.18%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)18,440,894 3,052,889 1,556,303 3,025,743 (27,146)1,492,928 3,153,490 (127,747)-4.05%
Salary Related Expenses 11,895,521 1,330,225 785,423 1,285,438 (44,787)766,697 1,361,112 (75,674)-5.56%
Supplies & Services 5,789,694 777,421 400,984 717,016 (60,406)409,737 717,780 (765) -0.11%
Total Operating Expenses 36,126,109 5,160,535 2,742,710 5,028,197 (132,339)2,669,362 5,232,382 (204,185)-3.90%
Expenses (Non-Operating):
Interest on Long Term Debt 1,236,960 216,160 111,528 223,097 6,937 111,601 223,203 (106) -0.05%
Other Expense 150,853 - (5,982) (9,483) (9,483)15,975 9,643 (19,126) -198.34%
Total Non-Operating Expenses:1,387,813 216,160 105,546 213,614 (2,546) 127,577 232,847 (19,233) -8.26%
Total Expenses 37,513,922 5,376,695 2,848,256.0 5,241,811 (134,885)2,796,939 5,465,228 (223,418)-4.09%
Net Position Before Capital Contributions 2,939,792 1,983,486 755,894 2,159,858 176,373 1,204,436 1,571,799 588,058 37.41%
Special Item - - - - - -
Capital Contributions (Non-Cash - - - - - 762 762 (762)
Transaction GASB 34 Compliant)- - -
Net Position Before Depreciation 2,939,792 1,983,486 755,894 2,159,858 176,373 1,205,198 1,572,561 587,296 37.35%
Depreciation & Amortization 7,775,155 1,285,859 642,522 1,285,044 (815) 612,042 1,224,084 60,960 4.98%
Total Net Position ($4,835,363)$697,627 113,372 874,814 $177,188 $593,156 $348,477 $526,336 151.04%
(680,752) (113,459) (18,669)(31,561) (31,561) (22,099) (31,136)(425) -1.36%
(With August 30, 2019 for comparison purposes)
Page 23 of 179
Annual YTD Aug YTD YTD Actual Prior Year Prior YTD YTD Actual YTD - CUR
Budget Budget Actual Actual (Under)Over Aug Actual Actual (thru vs vs
FY21 FY21 FY21 FY21 YTD Budget FY20 Aug 2019) PY Actual $PY Actual %
Revenue (Operating):
Water Revenue (Residential)15,424,507$ $3,473,599 1,626,803$ 3,521,674$ 48,075$ 1,887,261$ 3,241,601$ 280,073$ 8.64%
Water Revenue (Commercial & Fire Det.)1,889,796 425,582 146,346$ 318,344 (107,238) 188,059 329,259 (10,915) -3.32%
Water Revenue (Landscape/Irrigation)3,704,520 834,258 436,080$ 940,738 106,480 508,099 858,054 82,684 9.64%
Water Revenue (Service Charge)11,560,123 1,926,687 923,729$ 1,847,426 (79,261) 919,104 1,759,999 87,427 4.97%
Other Operating Revenue 1,812,269 137,442 71,057$ 129,359 (8,083) 86,372 168,355 (38,996) -23.16%
Total Operating Revenue:34,391,215 6,797,568 3,204,015 6,757,541 (40,027) 3,588,895 6,357,268 400,273 6.30%
Revenue (Non-Operating):
Interest 600,000 25,000 4,734 17,930 (7,070) 30,621 63,439 (45,509) -71.74%
Property Tax 1,950,000 1,950 3,373 3,373 1,423 2,294 2,294 1,079 0.00%
Other Non-Operating Revenue 601,646 100,274 169,559 166,414 66,140 133,934 160,631 5,783 3.60%
Total Non-Operating Revenue:3,151,646 127,224 177,666 187,717 60,493 166,849 226,364 (38,647) -17.07%
Total Revenue 37,542,861 6,924,792 3,381,681 6,945,258 20,466 3,755,744 6,583,632 361,626 5.49%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)18,440,894 3,052,889 1,556,303 3,025,743 (27,146) 1,492,928 3,153,490 (127,747) -4.05%
Salary Related Expenses 10,156,647 1,194,696 710,018 1,162,409 (32,287) 667,074 1,202,565 (40,156) -3.34%
Supplies & Services:
Communications 205,891 19,315 6,460 14,232 (5,083) 5,553 24,915 (10,683) -42.88%
Contractual Services 466,976 67,829 36,598 60,775 (7,054) 34,175 68,721 (7,946) -11.56%
Data Processing 274,924 58,321 53,845 66,471 8,150 14,396 34,000 32,471 95.50%
Dues & Memberships 85,670 14,278 5,731 7,854 (6,424) 15,648 19,000 (11,146) -58.66%
Fees & Permits 288,635 48,106 19,518 43,487 (4,619) 16,388 25,834 17,653 68.33%
Board Election 84,165 - - - - - - - 0.00%
Insurance 287,343 47,891 22,237 50,299 2,409 19,268 42,453 7,846 18.48%
Materials 621,700 103,617 65,078 109,506 5,889 70,681 134,889 (25,383) -18.82%
District Activities, Emp Recognition 40,130 6,688 107 1,381 (5,307) 1,983 2,537 (1,156) -45.57%
Maintenance 528,780 53,130 30,289 49,878 (3,252) 72,147 101,598 (51,720) -50.91%
Non-Capital Equipment 137,980 22,997 16,443 27,460 4,463 21,928 26,976 484 1.79%
Office Expense 32,003 5,334 134 2,529 (2,805) 2,419 8,494 (5,965) -70.23%
Professional Services 988,918 89,820 55,999 84,404 (5,416) 50,319 81,553 2,851 3.50%
Training 48,353 8,059 4,399 8,863 804 2,425 2,937 5,926 201.77%
Travel & Conferences 42,570 7,095 - - (7,095) 5,219 7,973 (7,973) -100.00%
Uncollectible Accounts 8,330 1,388 175 25 (1,363) (28) (141) 166 -117.73%
Utilities 163,838 27,306 15,018 34,077 6,771 17,040 32,347 1,730 5.35%
Vehicle Equipment 285,260 77,543 21,936 83,415 5,872 25,121 52,127 31,288 60.02%
Supplies & Services Sub-Total 4,591,463 658,716 353,967 644,657 (14,060) 374,682 666,213 (21,556) -3.24%
Total Operating Expenses 33,189,004 4,906,301 2,620,288 4,832,809 (73,493) 2,534,684 5,022,268 (189,459) -3.77%
Expenses (Non-Operating):
Interest on Long Term Debt 1,236,960 216,160 111,528 223,097 6,937 111,601 223,203 (106) -0.05%
Other Expense 117,994 - (5,982) (9,483) (9,483) 5,030 (1,303) (8,180) 627.78%
Total Non-Operating Expenses:1,354,953 216,160 105,546 213,614 (2,546) 116,631 221,900 (8,286) -3.73%
Total Expenses 34,543,957 5,122,461 2,725,834 5,046,423 (76,039) 2,651,315 5,244,168 (197,745) -3.77%
Net Position Before Capital Contributions 2,998,904 1,802,331 655,847 1,898,835 96,505 1,104,429 1,339,464 559,371 41.76%
Special Item - - - - - - - - -
Capital Contributions (Non-Cash Transaction -- - - - - - - - -
GASB 34 Compliant)
Net Position Before Depreciation 2,998,904 1,802,331 655,847 1,898,835 96,505 1,104,429 1,339,464 559,371 41.76%
Depreciation & Amortization 6,335,693 1,045,949 520,406 1,040,812 (5,137) 497,190 994,380 46,432 4.67%
Total Net Position (3,336,789)$ 756,382$ 135,441$ 858,023 101,641$ 607,239$ 345,084$ 512,939$ 148.64%
Capital - Direct Labor (463,752) (77,292)(17,924) (30,399) 46,893 (21,694) (29,437) (962) 3.27%
Yorba Linda Water District
Water Fund
For Period Ending August 31, 2020
(With August 31, 2019 for comparison purposes)
Page 24 of 179
$5,033,261
$5,719,033
$6,588,703
$6,795,799
$6,583,632
$6,945,258
5.49%
$4,348,152
$5,308,823
$4,861,431
$5,428,230
$5,244,168 $5,046,423
(3.77%)
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
Aug. 2015 Aug. 2016 Aug. 2017 Aug. 2018 Aug. 2019 Aug. 2020
Water Revenues & Expenses -August
(excludes Depreciation, Special Items, and Contributed Capital )
Total Revenue Total Expenses
Page 25 of 179
Annual YTD Aug YTD YTD Actual Prior Year Prior Year YTD Actual YTD - CUR
Budget Budget Actual Actual (Under)Over Aug Actual Actual (thru vs vs
FY21 FY21 FY21 FY21 YTD Budget FY20 Aug 2019)PY Actual $PY Actual %
Revenue (Operating):
Sewer Charge Revenue $2,447,582 $407,930 $206,177 412,704$ $4,774 $207,105 $393,636 $19,068 4.84%
Locke Ranch Assessments 298,525 - -$ - - - - 0.00%
Other Operating Revenue 40,545 6,758 1,280 29,035$ 22,278 21,462 34,327 (5,292) -15.42%
Total Operating Revenue:2,786,652 414,688 207,457 441,739$ 27,051 228,567 427,963 13,776 3.22%
Revenue (Non-Operating):
Interest 105,000 17,500 2,188 8,286$ (9,214)5,209 10,127 (1,841)-18.18%
Other Non-Operating Revenue 19,200 3,200 12,824 6,386$ 3,186 11,855 15,305 (8,919)-58.28%
Total Non-Operating Revenue:124,200 20,700 15,012 14,672$ (6,028)17,064 25,432 (10,760) -42.31%
Total Revenue 2,910,852 435,388 222,469 456,411$ 21,023 245,631 453,395 3,016 0.67%
Expenses (Operating):
Salary Related Expenses 1,738,874 135,529 75,405 123,029 (12,500)99,623 158,546 (35,517)-22.40%
Supplies & Services:
Communications 37,134 6,189 486 1,071 (5,118)410 1,867 (796)-42.64%
Contractual Services 66,878 11,146 2,235 3,710 (7,436)2,500 4,567 (857)-18.77%
Data Processing 41,457 6,910 4,053 5,003 (1,907)860 1,824 3,179 174.29%
Dues & Memberships 15,075 2,513 431 591 (1,922)1,178 1,430 (839)-58.67%
Fees & Permits 35,565 5,928 254 1,236 (4,692)1,110 1,363 (127)-9.32%
Board Election 6,335 1,056 - (1,056) - - 0 0.00%
Insurance 50,708 8,451 1,674 3,786 (4,665)1,450 3,195 591 18.50%
Materials 75,800 6,633 652 941 (5,692)3,649 3,819 (2,878)-75.36%
District Activities, Emp Recognition 6,941 1,157 8 104 (1,053)149 191 (87)-45.55%
Maintenance 180,820 20,137 14,189 14,300 (5,837)13,883 13,904 396 0.00%
Non-Capital Equipment 48,691 8,115 5,385 6,264 (1,851)1,259 1,454 4,810 330.81%
Office Expense 5,572 929 10 190 (739)182 613 (423)-69.00%
Professional Services 482,272 20,379 3,677 17,885 (2,494)2,503 3,844 14,041 365.27%
Training 14,832 2,472 523 840 (1,632)736 845 (5)-0.59%
Travel & Conferences 5,630 938 - (938)963 1,093 (1,093)-100.00%
Uncollectible Accounts 1,470 245 22 65 (180)(13) (37) 102 -275.68%
Utilities 28,913 4,819 1,130 2,565 (2,254)1,283 2,435 130 5.34%
Vehicle Equipment 94,140 10,690 12,288 13,808 3,118 2,955 9,159 4,649 50.76%
Supplies & Services Sub-Total 1,198,231 118,705 47,017 72,359 (46,346) 35,057 51,566 20,793 40.32%
Total Operating Expenses 2,937,105 254,234 122,422 195,388 (58,846) 134,680 210,112 (14,724) -7.01%
Expenses (Non-Operating):
Interest Expense - - - - - - - - -
Other Expense 32,859 - - - - 10,946 10,946 (10,946) -
Total Non-Operating Expenses:32,859 - - - - 10,946 10,946 (10,946) -
Total Expenses 2,969,964 254,234 122,422 195,388 (58,846) 145,626 221,058 (25,670) -11.61%
Net Position Before Capital Contributions (59,112) 181,153 100,047 261,023 79,870 100,005 232,337 28,686 12.35%
Capital Contributions (Non-Cash Transaction -- - - - - 762 762 (762) 762
GASB 34 Compliant)
Net Position Before Depreciation (59,112) 181,153 100,047 261,023 79,870 100,767 233,099 27,924 11.98%
Depreciation & Amortization 1,439,462 239,910 122,116 244,232 4,322 114,852 229,704 14,528 6.32%
Total Net Position (1,498,574) (58,757) (22,069) 16,791 75,548 (14,085) 3,395 13,396 394.58%
Capital - Direct Labor (217,000)(36,167) (746) (1,162)35,005 (404) (1,699)537 -31.61%
Yorba Linda Water District
Sewer Fund
For Period Ending August 31, 2020
(With August 31, 2019 for comparison purposes)
Page 26 of 179
$290,353
$313,946
$359,186
$420,561
$453,395
$456,411
.67%
$197,783
$223,319 $220,720
$156,340
$221,058
$195,388
-11.61%
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
Aug. 2015 Aug. 2016 Aug. 2017 Aug. 2018 Aug. 2020 Aug. 2020
Sewer Revenues & Expenses -August
(excludes Depreciation, Special Items, and Contributed Capital)
Total Revenue Total Expenses
Page 27 of 179
1,460,113
1,505,340
1,358,893
1,340,186
1,143,948
1,518,953
939,601
1,019,271
788,116
1,200,582 1,311,137
1,370,194
1,671,801 1,729,514
1,512,043
1,307,477
981,384
1,019,234
657,883
460,667
590,007
945,974
1,132,782
1,305,692
1,660,561
1,492,928
1,435,706
1,361,053
1,100,471
1,058,481
772,447
1,367,226
1,231,436
1,286,293
2,065,064 2,084,721
1,469,440
1,556,303
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
Jul Aug Sept Oct Nov Dec Jan Feb Mar April May June
Variable Costs Analysis
FY18 Var Costs FY19 Var Costs FY20 Var Costs FY21 Var Costs
Page 28 of 179
ITEM NO. 8.4.
AGENDA REPORT
MEETING DATE:October 13, 2020
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Delia Lugo, Finance Manager
Kelly McCann, Senior Accountant
SUBJECT:Cash and Investment Report for Period Ending August 31, 2020
RECOMMENDATION:
That the Board of Directors receive and file the Cash and Investment Report for Period
Ending August 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.
DISCUSSION:
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 five years.
The average portfolio yield for the month ending August 31, 2020 is .83%.
The District's Total Cash and Investment balance at August 31, 2020 resulted in an overall
increase from the previous month by approximately $276,722. Larger balance changes
include: $756,522 in the Water Operating Fund and $188,547 in the Sewer due to the positive
net effect between operating revenues and expenses through the reporting month of the fiscal
year; a decrease of $701,684 in the Water Capital Project Reserve Fund to cover the cost of
capital improvements and other capital related purchases; and increase of $41,414 in
the PARS fund due to gains in investments.
STRATEGIC PLAN INITIATIVES:
G2 4C - Manage cash flow to maximize investment income
ATTACHMENTS:
1.Investment Reports & Graphs August 2020
Page 29 of 179
Market %Date of Percent
Value Par of Total Institution Maturity Yield
Checking Account:
1,406,886$ 1,406,886$ Wells Fargo Bank
1,406,886$ 1,406,886$ 3.58%Total 0.00%
Money Market Accounts:
43$ 43$ US Bank (Revenue Bonds)0.00%
3,558,055 3,558,055 US Bank (Money Market)0.01%
1,485,199 1,485,199 Public Agency Retirement Svcs. (PARS)
5,043,298$ 5,043,298$ 12.82%Total 0.01%
Certificates of Deposits:
252,140 249,000 Comenity Cap Bk Salt Lake City 06/30/21 1.63%
180,254 180,000 HSBC BK USA, NA MC Clean CTF 08/31/21 2.23%
251,698 248,000 Wells Fargo Bank NA Sioux Falls D 08/31/21 1.58%
255,069 247,000 PrivateBank & Tr Chicago Ill CTF 03/30/22 2.13%
249,300 245,000 Goldman Sachs Bank 06/28/21 2.16%
249,300 245,000 Morgan Stanley Private Bank 06/28/21 2.16%
254,188 245,000 Capital One Bank USA 06/27/22 2.12%
254,188 245,000 Capital One Bank NA 06/27/22 2.12%
254,410 245,000 Ally Bank 06/27/22 2.17%
254,410 245,000 Sallie Mae Bank 06/27/22 2.17%
254,700 245,000 Synchrony 05/17/22 2.36%
255,530 245,000 Morgan Stanley Bank NA 06/13/22 2.44%
2,965,186$ 2,884,000$ 7.54%Total 2.10%
Corporate Notes:
505,560$ 500,000 Wells Fargo Co.03/04/21 2.47%
504,700$ 500,000 JP Morgan Chase Co.03/01/21 2.53%
1,010,260$ 1,000,000$ 2.57%Total 2.50%
Pooled Investment Accounts:
28,918,551$ 28,918,551$ Local Agency Investment Fund 0.78%
28,918,551$ 28,918,551$ 73.50%0.78%
39,344,181$ 39,252,735$ 100%Total Investments 0.83%
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.
8/31/20
Yorba Linda Water District
Cash & Investment Portfolio Report
August 31, 2020
________________________________
Kelly McCann, Senior Accountant
Page 30 of 179
Below is a chart summarizing the yields as well as terms and maturities for the month of August 2020:
Average # of
Month Portfolio Days to
of 2020 Yield Maturity
August 0.83%44
Below are charts comparing operating fund interest for current and prior fiscal years.
Actual Interest 8/31/2019 8/31/2020
Monthly - August 35,830$ 4,952$
Year-to-Date 73,566$ 34,503$
Budget 2019/2020 2020/2021
Interest Budget, August YTD 135,384$ 117,500$
Interest Budget, Annual 812,306$ 705,000$
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 $38.37 million which is allocated between the established
reserve funds, Wells Fargo Checking Account, and restricted funds held at U.S. Bank for the Bond payment and PARS for
the pension/OPEB payments. The number of Days in Cash are 327 for the Un-Restricted Water Reserve balance and 787 for the
Un-Restricted Sewer Reserve balances, as of August 31, 2020.
FY21 Reserve Cash and
Requirements Investments
July 2020 % Alloc August 2020 % Alloc "Target Available for
Fund Description Balance 6/30/2020 Balance 7/31/2020 Levels"CY Obligations
Water Operating Reserve 11,502,479$ 31.18%11,669,417$ 32.01%12,427,055$ (757,638)$
Water Emergency Reserve 7,317,636$ 19.84%7,313,888$ 20.06%7,115,108 198,780
Water Capital Project Reserve 7,212,510$ 19.55%6,510,825$ 17.86%7,314,221 (803,396)
Rate Stabilization Reserve 4,211,170$ 11.41%4,211,490$ 11.55%4,093,400 118,090
Un-Restricted Water Reserve Balance 30,243,795 29,705,621$ 30,949,784 (1,244,163)
Conservation Reserve 105,269$ 0.29%105,269$ 0.29%- 105,269
Employee Liability Reserve 307,581 0.83%307,581 0.84%400,000 (92,419)
Restricted Reserve Balance 412,851 412,851$ 400,000 12,851
Sewer Operating Reserve 2,898,122$ 7.86%2,998,370$ 8.23%1,335,465 1,662,905
Sewer Emergency Reserve 1,960,332 5.31%1,958,683 5.37%1,914,347 44,336
Sewer Capital Project Reserve 1,376,528 3.73%1,376,528 3.78%1,909,045 (532,517)
Un-Restricted Sewer Reserve Balance 6,234,982 6,333,581$ 5,158,857 1,174,724
Total Reserve Balances 36,891,628$ 100.00%36,452,053$ 100.00%36,508,641$ (56,588)$
Water Operating 578,601 1,168,185
Sewer Operating 153,402 238,701
732,002 1,406,886
Rev. Bond 2012A & 2017A-Principal & Interest 43 43
Public Agency Retirement Svc. -PARS (Restricted)1,443,785 1,485,199
Total Cash and Investments 39,067,458$ 39,344,181$
Cash & Investment Summary Report
Cash & Investment Summary Comparison Between Current and Previous Month
Wells Fargo Bank Checking
US Bank Held (Restricted)
Page 31 of 179
Checking Account:1,406,886$ 3.58%
Money Market Accounts:5,043,298$ 12.82%
Certificates of Deposit:2,965,186$ 7.54%
Corporate Notes:1,010,260$ 2.57%
Pooled Investment Accounts:28,918,551$ 73.50%
Total 39,344,181$ 100.00%
Checking Account:
3.58%
Money Market Accounts:
12.82%
Certificates of Deposit:
7.54%
Corporate Notes:
2.57%
Pooled Investment Accounts:
73.50%
INVESTMENT BALANCES (AS OF 8 -31-2020)
Checking Account:Money Market Accounts:Certificates of Deposit:Corporate Notes:Pooled Investment Accounts:
Page 32 of 179
Yorba Linda Water District
Fair Value Measurement Report
August 31, 2020
Quoted Observable Unobservable
Prices Inputs Inputs
Investments Level 1 Level 2 Level 3 Total
Local Agency Investment Fund - 28,918,551 - 28,918,551
Corporate Notes - 1,010,260 - 1,010,260
Negotiable Certificates of Deposit - 2,965,186 - 2,965,186
Total Investments -$ 32,893,997$ -$ 32,893,997$
Page 33 of 179
Transaction
Date Transaction Description
Water Operating
Pension
Water Operating
OPEB
Sewer Operating
Pension
Sewer Operating
OPEB Account Total
Beginning Balance as of 7/1/20 1,277,088.36 544,249.94 140,341.67 64,308.24 2,025,988.21
7/15/2020 Distribution to CalPERS (564,670.84)(66,721.16)1,394,596.21
7/31/2020 Management Fees (613.23)(261.33)(67.39)(30.88) 1,393,623.38
7/31/2020 Investment Gain/(Loss) 27,302.97 17,759.71 3,000.37 2,098.48 1,443,784.91
8/31/2020 Management Fees (512.47)(268.93)(53.08)(31.78) 1,442,918.65
8/31/2020 Investment Gain/(Loss) 21,644.28 16,450.81 2,241.82 1,943.82 1,485,199.38
Account Balance by Account Type 760,239.07 577,930.20 78,742.23 68,287.88 1,485,199.38$
51%39%5%5%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 Distribution to CalPERS (631,392.00)$ - (631,392.00)
Total Gain (or Loss) from Inception 127,076.05$ 62,636.20 189,712.25
Total Management Fees from Inception (9,549.75)$ (3,757.12) (13,306.87)
Balance as of 3-31-19 = 1,470,373.30$ 646,218.08$ 1,485,199.38$
PARS (Public Agency Retirement Services) Funding Reconciliation
Page 34 of 179
$26,676,691
$33,357,741
$28,510,316 $29,108,618 $28,795,962
$29,705,621
363
472
389 366
345
327
60
110
160
210
260
310
360
410
460
510
$20,000
$5,020,000
$10,020,000
$15,020,000
$20,020,000
$25,020,000
$30,020,000
$35,020,000
$40,020,000
Aug. 2015 Aug. 2016 Aug. 2017 Aug. 2018 Aug. 2019 Aug. 2020
Unrestricted Reserves & Days in Cash (Water)
Unrestricted Reserves (Water)Days in Cash (Water)
Page 35 of 179
ITEM NO. 8.5.
AGENDA REPORT
MEETING DATE:October 13, 2020
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Alison Martin, Public Affairs Manager
SUBJECT:Social Media Comment Policy
RECOMMENDATION:
That the Board of Directors approve this policy as presented and direct staff to post it on all
YLWD social media outlets.
BACKGROUND:
The Yorba Linda Water District (the District) uses a variety of social media platforms to
communicate with the public. Any social media page that is established or maintained by the
District or District staff using District resources is subject to comments. These pages are for
the purpose of discussing matters relevant to the District and District constituents. Discussions
conducted on these pages should be conducted with civility and respect.
Discussion, interaction, and engagement are a crucial part of social media. The goal of this
policy is to encourage discussion, interaction, and engagement on social media sites, but also
set up clear limits on what is appropriate. It clearly identifies inappropriate material that will be
immediately removed if posted, such as obscene language or content that encourages illegal
activity.
This Social Media Comment Policy is based on the California Senate Comment Policy from
the Senate Rules Committee that is posted on social media pages maintained using
legislative resources. A copy has been attached for your reference.
STRATEGIC PLAN INITIATIVES:
G4 1A - Provide timely communication, messaging, and strategies.
ATTACHMENTS:
1.YLWD Social Media Comment Policy
2.2017 Senate Social Media Comment Policy
Page 36 of 179
1717 E Miraloma Ave Placentia CA 92870 714-701-3000 714-701-3058 Fax
Social Media Comment Policy
The Yorba Linda Water District (the District) uses a variety of social media
platforms to communicate with the public. Any social media page that is
established or maintained by the District or District staff using District resources is
subject to this comment policy. These pages are for the purpose of discussing
matters relevant to the District and District constituents. Discussions conducted on
these pages should be conducted with civility and respect.
Comments containing any of the following content may not be posted:
1. Content that is threatening, abusive, harassing, defamatory, profane,
obscene, or indecent.
2. Content that contains hate speech or discriminates against another
person because of that person’s race, religious creed, disability, sex,
gender, age, or any other protected basis.
3. Campaign content, including content urging or opposing the nomination
or election of a candidate or the qualification or passage of a ballot
measure.
4. Advertisements, solicitations, or other content that promotes or
endorses services or products.
5. Content that suggests or encourages illegal activity.
6. Content or conduct in violation of a federal, state, or local law.
7. Content that tends to compromise the safety and security of the public.
8. Content that is repetitive or spamming in nature.
9. Content that infringes on a copyright, trademark, or other proprietary
right of any party.
10. Content that is confidential, invasive of another person’s privacy, or
contains personal information.
Please be respectful and constructive when posting comments or content on a
District social media page. Any content posted in violation of this comment policy
may be removed. Repeated violations may limit your ability to comment on the
social media page in the future.
If you have any questions, please contact the Yorba Linda Water District.
Independent, Reliable and Trusted
Service for More Than 100 Years
Page 37 of 179
Social Media Comment Policy
A Senator may use a variety of social media platforms to communicate with the public. Any
social media page that is established or maintained by a Senator or Senate staff using legislative
resources is subject to this comment policy. These pages are for the purpose of discussing
legislative and policy matters relevant to the Senator’s constituents and the people of
California. Discussions conducted on these pages should be conducted with civility and
respect. Comments containing any of the following content may not be posted:
1. Content that is threatening, abusive, harassing, defamatory, profane, obscene, or
indecent.
2. Content that contains hate speech or discriminates against another person because of
that person’s race, religious creed, disability, sex, gender, age, or any other protected
basis.
3. Campaign content, including content urging or opposing the nomination or election
of a candidate or the qualification or passage of a ballot measure.
4. Advertisements, solicitations, or other content that promotes or endorses services or
products.
5. Content that suggests or encourages illegal activity.
6. Content or conduct in violation of a federal, state, or local law.
7. Content that tends to compromise the safety and security of the public.
8. Content that is unrelated to the topic being discussed.
9. Content that is repetitive or spamming in nature.
10. Content that infringes on a copyright, trademark, or other proprietary right of any
party.
11. Content that is confidential, invasive of another person’s privacy, or contains
personal information.
12. Content that disrupts the normal flow of dialogue or negatively affects other users'
ability to engage in discussions on this page.
Please be respectful and constructive when posting comments or content on a Senate social
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Page 38 of 179
ITEM NO. 8.6.
AGENDA REPORT
MEETING DATE:October 13, 2020
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Rosanne P. Weston, Engineering Manager
Ricardo Hipolito Jr., Assistant Engineering II
SUBJECT:Terms and Conditions for Sewer Service with Multiple Participants
on Sandra Drive, Yorba Linda - Job No. 2020-55S
RECOMMENDATION:
That the Board of Directors approve the Terms and Conditions for Sewer Service with multiple
participants on Sandra Drive, Yorba Linda, Job No. 2020-55S
SUMMARY:
The parcel owners on Sandra Drive have requested to connect their properties to the public
sewer system. District staff has met with the participants and discussed the policy and
requirements for constructing a sewer extension. An exhibit depicting the project location is
attached for reference.
FISCAL IMPACT:
Funding Source: Developer
Account No: 2-2600
Job No: 2020-55S
BACKGROUND:
There are a total of 6 parcels fronting the private street on Sandra Drive. One of the parcels at
the southwest corner of Sandra Drive and Short Street is connected to the existing sewer in
Short Street. The remaining 5 parcel owners are currently on septic systems and are
requesting to connect to the public sewer. All 5 parcel owners will share the cost to construct
a sewer extension from the southerly end of Sandra drive to the public sewer manhole in
Short Street. Although the parcel owner at 5971 Sandra Drive has agreed to participate in the
construction of the sewer extension, this owner may elect to tie into the new public sewer at a
later date.
The proposed project is located within the District's Drainage Area "1" and will include the
construction of approximately 300 linear feet of 8-inch sewer main, two manholes, four laterals
and one stub-out. The parcels at 5971 and 5972 Sandra Drive will most likely need to install
Page 39 of 179
private sewer pumping systems to tie into the new sewer, since their pad elevations are lower
than the finished street elevation.
The Terms and Conditions for Sewer Service with the 5 participants on Sandra Drive are
attached for the Board's consideration. The applicants have paid a sewer deposit fee of
$5,805.00. The remaining sewer fees will be paid in accordance with the District's Rules and
Regulations. The final determination of the applicant's total sewer fees will appear on the
approved Sewer Service Agreement.
ATTACHMENTS:
1.Terms and Conditions
2.Exhibit
Page 40 of 179
Date: OCTOBER 13, 2020
YORBA LINDA WATER DISTRICT
TERMS AND CONDITIONS
FOR WATER AND SEWER SERVICE
NAME OF APPLICANT: HOMEOWNERS ON SANDRA DRIVE
LOCATION OF PROJECT: 5961, 5852, 5962, 5972 & 5971 SANDRA DRIVE
TRACT NUMBER: N/A JOB NUMBER: 2020-55S LOT(S): 5
The applicant will be required to complete to the satisfaction of the District the following
items that have an “X” following the number.
1) ☒ The applicant shall provide the District with a copy of the Grant Deed or Title
Report of the property to be served.
2) ☒ The applicant shall include information deemed necessary by the District in
the event the applicant is required to file a Department of Real Estate Tax
Disclosure statement.
3) ☒ The applicant shall submit two (2) sets of the improvement plans to the
District for plan check processing.
a) Improvement Plans
b) Grading Plans
c) Tract, Parcel or Vesting Map
d) Landscaping Plans
4) ☒ Improvement Plans submitted for plan check shall comply with the submittal
requirements established by the YLWD Engineering Department.
5) ☒ The applicant shall dedicate or obtain all easements deemed necessary by
the District in accordance with the Rules and Regulations of the District. All
easement documents shall be prepared under the supervision of and
stamped by a Professional Land Surveyor or a Registered Civil Engineer
(licensed prior to January 1, 1982) licensed to practice in the State of
California.
6) ☒ The applicant shall provide the District with a copy of the Recorded
Tract/Parcel Map(s) or Easement Documents illustrating all District
easements required by Term and Condition No. 7, prior to requesting
occupancy releases.
7) ☐ The applicant shall prepare and process all easements to be quitclaimed by
the District in accordance with the Rules and Regulations of the District.
Page 41 of 179
Page 2 of 5
NAME OF APPLICANT: HOMEOWNERS ON SANDRA DRIVE
LOCATION OF PROJECT: 5961, 5852, 5962, 5972 & 5971 SANDRA DRIVE
8) ☒ The applicant shall furnish the District with a 24-hour emergency telephone
number prior to the District’s approval of the construction plans.
9) ☒ The applicant shall notify the District 48 hours prior to initiating any work
related to required or proposed improvements.
10) ☒ The applicant shall complete a Temporary Construction Meter Permit
application for all water to be used in construction work and all water used
under such permit shall be taken from the approved construction meter.
11) ☒ The applicant shall provide, per the District specifications, the "As Built"
AutoCAD file (version 2016 or earlier) of the Water and/or Sewer facilities.
12) ☐ The applicant shall complete a Water Service Agreement between the Yorba
Linda Water District and the applicant.
13) ☐ The applicant shall pay all of the water fees as required by the Rules and
Regulations for Water Service of the District.
14) ☐ The applicant shall pay meter fees associated with the installation of radio
read meters for this project.
15) ☐ The applicant shall comply with the Rules and Regulations for Water Service
of the Yorba Linda Water District.
16) ☐ The applicant shall provide the District with a set of plans stamped and
approved by the Orange County Fire Authority, or fire agency having
jurisdiction, that identifies approved fire hydrant locations. Such approved
plan must be submitted to the District before staff will initiate a District plan
check for water improvements.
17) ☐ The applicant shall have all water facilities designed in accordance with the
District's Water Facilities Plan and the Standard Specifications and Drawings
for Construction of Domestic Water and Sewer Facilities. All design plans
shall be prepared under the supervision of and stamped by a Registered Civil
Engineer licensed to practice in the State of California.
18) ☐ The applicant’s engineer shall provide a computer hydraulic analysis report
to confirm that the District’s existing water system can accommodate the
project.
19) ☐ The applicant’s future water facilities, shall be conveyed to the District as
indicated on applicant’s future Water Improvement Plans approved by the
District.
Page 42 of 179
Page 3 of 5
NAME OF APPLICANT: HOMEOWNERS ON SANDRA DRIVE
LOCATION OF PROJECT: 5961, 5852, 5962, 5972 & 5971 SANDRA DRIVE
20) ☐ The applicant shall be required to conduct flow tests at their cost in the event
the Orange County Fire Authority requires a flow test, and provide an
approved copy to the District. A District representative shall be present to
witness the flow test.
21) ☐ The applicant shall comply with all additional District requirements, relative to
the fire protection system, fire hydrant construction and fire hydrant locations.
22) ☐ The applicant shall install water Sampling Station(s) in conformance with
the District’s Standard Specifications and Drawings for Construction of
Domestic Water and Sewer Facilities.
23) ☐ The applicant shall provide a completed Surety Bond for the water facilities
prior to the District signing the Water Improvement Plans. The applicant shall
also provide to the District an estimate of the construction costs of the
proposed water facilities.
24) ☐ The applicant shall install the curb and gutters a minimum of one week prior
to the installation of the water main and services.
25) ☐ All existing water services that are not useable in the new plan shall be cut
and plugged at the main line.
26) ☐ The applicant shall coordinate through the District all connections of new
water facilities to the existing District facilities.
27) ☐ The applicant shall provide a written copy of the Bacteriological Report prior
to occupancy releases certifying that the water meets the Health
Department's requirements.
28) ☐ The applicant shall adjust and raise to grade all valve covers within the limits
of this project.
29) ☐ The applicant shall install a pressure regulator in all buildings that have over
80 p.s.i. static water pressure in accordance with the appropriate building
codes.
30) ☐ The applicant shall install a District approved backflow device in connection
with any private fire suppression sprinkler facilities that may be required by
the Orange County Fire Authority or fire agency having jurisdiction.
31) ☐ The applicant shall install a reduced pressure principle backflow prevention
device on all commercial buildings and landscape services.
Page 43 of 179
Page 4 of 5
NAME OF APPLICANT: HOMEOWNERS ON SANDRA DRIVE
LOCATION OF PROJECT: 5961, 5852, 5962, 5972 & 5971 SANDRA DRIVE
32) ☐ The applicant shall install and provide a written test report to the District for
each backflow device certifying that the backflow devices are operating
properly.
33) ☐ The applicant shall install and provide a written test report to the District
certifying that the double check detector assembly is operating properly prior
to the double check detector assembly being turned on for service.
34) ☐ The applicant shall provide an annual written test report to the District
certifying that the backflow devices and fire detector assemblies are operating
properly pursuant to the District’s Backflow Prevention Program and the State
of California Administrative Code, Title 17, Public Health Rules and
Regulations Relating to Cross-Connections.
35) ☐ The applicant shall complete a Sewer Connection Application and Permit for
Sewer Service.
36) ☒ The applicant shall complete a Sewer Service Agreement between the Yorba
Linda Water District and the applicant.
37) ☒ The applicant shall comply with the Rules and Regulations for Sewer Service
of the Yorba Linda Water District.
38) ☒ The applicant shall pay all of the sewer fees as required by the Rules and
Regulations for Sewer Service of the District.
39) ☒ The applicant shall have all sewer facilities designed in accordance with the
District's Sewer Master Plan and the Standard Specifications and Drawings
for Construction of Domestic Water and Sewer Facilities. All design plans
shall be prepared under the supervision of and stamped by a Registered Civil
Engineer licensed to practice in the State of California.
40) ☒ The applicant’s engineer shall provide sewer flow calculations to confirm that
the District’s existing sewer system can accommodate the peak wastewater
generation from the project.
41) ☒ The applicant shall provide a completed Surety Bond for the sewer facilities
prior to the District signing the Sewer Improvement Plans. The applicant shall
also provide to the District an estimate of the construction costs of the
proposed sewer facilities.
42) ☒ The applicant’s sewer facilities (on-site) shall be Privately owned and
maintained.
43) ☒ The applicant shall construct a sewer main and appurtenances in
conformance with the approved plans and the District’s Standard
Page 44 of 179
Page 5 of 5
NAME OF APPLICANT: HOMEOWNERS ON SANDRA DRIVE
LOCATION OF PROJECT: 5961, 5852, 5962, 5972 & 5971 SANDRA DRIVE
Specifications and Drawings for Construction of Domestic Water and Sewer
Facilities.
44) ☒ The applicant shall adjust and raise to grade all sewer manhole covers within
the limits of this project.
45) ☒ The applicant shall install a sewer backflow prevention valve on all sewer
service connections in which the pad elevations of the property being served
is lower than the rim elevation of the upstream manhole. Installation of the
backflow device shall comply with all requirements of the Building and
Plumbing Codes of the appropriate agency having jurisdiction.
46) ☒ The applicant shall submit a video inspection report of their sewer project in
DVD format. The video of the sewer facilities shall be conducted in the
presence of the District inspector, which will include stationing locations of
manholes, cleanouts, wyes, laterals, backflow devices and appurtenances.
(END OF STANDARD TERMS AND CONDITIONS)
PROJECT SPECIFIC TERMS AND CONDITIONS
47) ☒ The applicant shall construct approximately 300 feet of new 8-inch sewer
main with two manholes, four sewer laterals and one sewer lateral stub-out
per approved plans and District Specifications.
I hereby certify that the foregoing Terms and Conditions were approved at the Click or tap to enter a date. Regular
Meeting of the Board of Directors of the Yorba Linda Water District. The approved Terms
and Conditions shall become void six (6) months from the approval date if a formal Water
and Sewer Service Agreement between Yorba Linda Water District and the applicant is not
executed for the project under consideration.
Brett R. Barbre, General Manager
Reviewed by: Rosanne P. Weston, PMP
Engineering Manager
Page 45 of 179
Page 46 of 179
ITEM NO. 9.1.
AGENDA REPORT
MEETING DATE:October 13, 2020
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Annie Alexander, Sr. Executive Asst/Board Secretary
SUBJECT:Election of Independent Special District of Orange County
(ISDOC) Officers
RECOMMENDATION:
That the Board of Directors instruct the President or alternate Director to cast the District's
ballot in this election.
BACKGROUND:
ISDOC is conducting a vote of Regular Special District Members for its election of officers.
Currently, there are two nominations for the position of President. Only one candidate was
nominated for the positions of First Vice President, Second Vice President, Third Vice
President, Secretary, and Treasurer. As such, these candidates shall be deemed selected in
accordance with ISDOC's bylaws.
The names of the candidates are listed on the attached ballot. Each Regular Member District
in good standing is entitled to one vote which must be cast (signed) by the District's presiding
officer or an alternate selected by its Board of Directors.
Ballots must be received by 5:00 p.m. on Friday, October 23, 2020 in order to be counted.
The names of the officers elected will be announced at the quarterly meeting on October 29,
2020.
Candidates requesting support for this election have been invited to address the Board during
consideration of this item.
ATTACHMENTS:
1.ISDOC Election Ballot
Page 47 of 179
September 15, 2020
RE: Election of Independent Special Districts of Orange County (ISDOC)
Officers
Dear Member Districts,
The nomination period for Executive Committee officer positions closed on September
11th, 2020. At this time, ISDOC is conducting a vote of Regular Special District
Members for the election of officers. This letter serves as official notice of the election.
The names of nominated candidates are printed on the ballot. Please vote for one
candidate per seat.
The Executive Committee meets at 7:30 am on the first Tuesday of the month.
Meetings are open to the public. Duties of Executive Committee members are
contained in the ISDOC bylaws, which may be found at the ISDOC website -
http://www.mwdoc.com/ISDOC.
Each Regular Member District in good standing shall be entitled to one vote. In
accordance with current bylaws, the district’s presiding officer or an alternate must cast
(signed) select the vote by the district board.
You may submit your ballot via mail or email to Heather Baez: P.O. Box 20895,
Fountain Valley, CA 92728 (mail) or hbaez@mwdoc.com (email). Ballots must be
received by 5:00 p.m. on Friday, October 23, 2020 in order to be counted. Even if
positions are uncontested, it is important to submit a ballot since a quorum of
voting members is required for the election of officers.
The names of officers elected will be announced at the October 29th quarterly meeting.
If you have any questions or wish to discuss the election process further, please contact
Heather Baez (MWDOC) at hbaez@mwdoc.com or (714) 593-5012.
Sincerely,
Saundra F. Jacobs
James Fisler, Saundra F. Jacobs, President
Independent Independent Special Districts of Orange County
Enclosed: Ballot for ISDOC Election of Officers
Candidates’ Statements
Mailing Address
P.O. Box 20895
Fountain Valley, CA 92728
Meeting Location
MWDOC/OCWD
18700 Ward Street
Fountain Valley, CA 92708
(714) 963-3058
(714) 964-5930 fax
www.mwdoc.com/isdoc
Executive Committee
President Hon. Saundra F. Jacobs
Santa Margarita Water District
1st Vice President Hon. Mark Monin
El Toro Water District 2nd Vice President Hon. Arlene Schafer
Costa Mesa Sanitary District
3rd Vice President Hon. Mary Aileen Matheis
Irvine Ranch Water District Secretary Hon. Bill Green
South Coast Water District Treasurer Hon. Joan C. Finnegan
Municipal Water District of
Orange County
Immediate Past President Hon. James R. Fisler
Mesa Water District
Staff Administration
Heather Baez
Municipal Water District of Orange
County
Christina Hernandez
Municipal Water District of Orange
County
Page 48 of 179
INDEPENDENT SPECIAL DISTRICTS OF ORANGE COUNTY
ELECTION OF OFFICERS
The ISDOC Executive Committee consists of the President, First Vice President, Second Vice President, Third Vice
President, Secretary, Treasurer and Immediate Past President. Officers are elected in October of even numbered years
for two-year terms. Please vote for one candidate per seat.
The ISDOC bylaws indicate, “At the end of the nominating period if only one candidate is nominated for a vacant seat,
that candidate shall be deemed selected.” This is the case for the First Vice President, Second Vice President, Third
Vice President, Secretary, and Treasurer positions; therefore they are not on the ballot. Arlene Schafer from Costa Mesa
Sanitary District, Larry Dick from the Municipal Water District of Orange County, Mary Aileen Matheis from Irvine
Ranch Water District, Greg Mills from Serrano Water District, and Bill Green from South Coast Water District,
respectfully, have been selected to these seats.
Cast your Vote: Please cast your vote for the remaining seats by placing an “X” on the line next to the individual for
which you wish to vote in each position. If you are writing in a candidate, please include their district affiliation and
position.
President
________ Mark Monin, Director
El Toro Water District
________ Lucille Kring, President
Orange County Mosquito & Vector Control District
------------------------------------------------------------------------------------------------------------------------
________________________________________________________________
DISTRICT NAME
________________________________________________________________
SIGNATURE OF VOTING REPRESENTATIVE
Ballots must be received no later than 5 p.m. October 23, 2020.
You may return your ballot by mail or email to:
Heather Baez
P.O. Box 20895
Fountain Valley, CA 92728
Attention: ISDOC Executive Committee Election
OR Email: hbaez@mwdoc.com
Page 49 of 179
EI Toro Water District
" A District of Distinction "
Serving the Public - Respecting the Environment
CC'"VED
August 12, 2o2a E
Board of Directors Yorba Linda Water District SEP I 2020
Mark L.Monin Attention: Board of Directors
1717 East Miraloma Ave. YOM\ ICT
Mike Gaskins Placentia, CA 92870
Vice Presidenf
Jos- F.Vergara Re: Mark Monin for ISAOC Executive Committee, President
Direclor
Kathryn Freshley Dear Board of Directors,
Director
Kay HavensI would be honored to serve as President for the Independent Special Districts of Orange County. I have been
Direcfof an active participant in ISDOC for 5 years and firmly believe in the benefits it brings to the Special Districts in
General Manager Orange County. ISDOC's achievements were recently recognized by CSDA in awarding ISDQC the CSDA
Dennis P.Cafferty Chapter of the Year Award. 1 would be proud to help guide the continued success of this critical collaboration
of agencies with similar interests and needs.
Treaswer
Neely • •, I currently serve on the ISDQC Executive Committee as the 1st Vice President, chairing the Program
Committee. Duties include planning the Quarterly Luncheon Program and inviting and coordinating with the
invited speakers. I arranged speakers such as Supervisor Lisa Bartlett and recently Supervisor Donald Wagner.
Even though it was not my duty, i brought in a new associate member to ISDQC this year.
In the past 1 served on the ISDQC Executive Committee as the 21111 Vice President chairing the Membership
Committee. Duties included maintaining a list of current regular and associate members and follow up with any
outstanding membership dues as needed.
I am a Director on the EI Toro Water District Board of Directors and currently serve as President. In addition,
I am a Commissioner on the Orange County Airport Land Use Commission,currently serving as Vice Chairman.
1 was also a PCF Fire Fighter with the Orange County Fire Authority. I have proven to be a fiscally responsible
individual with a "think out of the box mentality" and I look forward to working with the other ISDQC Board
members to achieve greatness. I love Orange County and want to work hard here and in Sacramento to help
Special Districts progress into the future. With the exception of one meeting, 1 have attended every ISDQC
Executive Committee meeting in the last 4 years and 1 know the issues that have affected 1SDOC in the past
and what is important to propel this fine organization in the future. My qualifications for this position include:
>EXPERIENCED LEADER>COMMITTED TO SPECIAL DISTRICTS>FISCALLYRESPONSIBLE
>DEDICA TED
As you know ISDOC is a membership association that was formed more than 30 years ago to serve the needs
of Orange County's independent special districts. l want to continue to build on that fine tradition, work hard
with others to achieve a higher degree of member satisfaction and make ISDQC even stronger. I feel I can
collaborate with the Executive Committee and the membership to provide valuable Information and
presentations on issues that affect Special Districts which can help you with important discussions in the future.
Please see the accompanying resume outlining my experience and education. I would love to hear your
thoughts on how we can make ISDQC even better and please contact me with your input, ideas or questions
on my experience or platform. I can be reached at(949)939-6612 or rnarkmonin(aDnisn.com.
Sincerely,
. ')41
Mark L. Monin
EI Toro Water District
President
P.D. Box 4000 • Laguna Hills, CA 92554-4004 ■ Phone 949.837.7050 • Fax 949.837.7092
www.etwd.com
Page 50 of 179
Mark L. Monin
1 Orchard,Suite 130
Lake Forest,CA 92630
(949)939-5612
Mark.Monln@raymondjames.com
Mark Monin serves as President, Board of Directors at the EL Toro Water District. Senior Vice
President at Raymond James,with over 39 years in the securities industry. Mark is also a former }
firefighter and has experience in the aviation industry,with pilot FAA Licenses private,commercial, - `
instrument and multi engine FAA licenses and has over 2009 total hours PIC.
Professional Experience
Water District
• EI Toro Water District,President Board of Directors,Lake Forest,CA 2015-Present
■ iSDOC 1St Vice President 2016-Present
■ ACWA Chair of Education Sub Committee 2019-Present
■ ACWA Finance Committee 2016--Present
• ACWA Energy Committee 2017—2020
• ACWA Business Development Committee 2017-2020
■ ACWA monitored many Breakout sessions at the ACWA conferences 2016—Present
Financial Investment/Securities Industry(39 Years)
■ Raymond James Financial Services,Newport Beach 2009-current
• Oppenheimer&Co. Newport Beach,California 2005-2009
• Morgan Stanley,Sales Manager/Financial Advisor,Los Angeles/Orange County 1998-200S
■ Merrill Lynch,Manager/Financial Advisor,Los Angeles/Orange County 1994-1998
• Prudential Securities,Assistant Manager,Anaheim 1991-1994
Aviation Experience/Aviation Organizations J Community Involvement
o Pilot Data&FAA Licenses
o Private
o Commercial
o Instrument
a Multi engine
❑ Over 2000 total hours PIC since 1977
o Vice Chairman of the Orange County Airport Commission(Land Use)2015-present
o Adjunct Professor at California Baptist University,Riverside,CA 2015-2016
o Teaches Aviation Law and Aviation Finance
o Civil Air Patrol(Auxiliary United States Air Force)from 1992-1996
o Aerial and ground search&rescue,
o Civil Air Patrol Aerial Disaster inspection, Orange County, CA
o DEA and Customs assistance in aerial surveillance,air transport from 1992-1996
o Flying Samaritans/Liga
o Free medical clinics;fly physicians/medical professionals to Mexico 1995-present
o Angel Flight Pilot
o Provides transportation to medical treatment for those who cannot afford/tolerate public transportation,
1998-present
o Southern California Pilots Association
a To provide a collective voice far General Aviation at our So CA Airports.
o Develop a positive working relationship with the airport administration.
❑ Foster camaraderie amongst So CA Pitots with aviation related
a Enhance safety and education in the So CA Pilot community.
o Orange County Pilots Association(DCPA)
❑ OCPA is an association of aviation enthusiasts with the purpose of promoting aviation at the Orange
County Airport
o Experimental Aviation Association(EAA)
Page 51 of 179
o Experimental Aircraft Association based in Oshkosh,Wisconsin,encourages and supports recreational
aviation.
Security Experience
• Saddleback Church
o Supervisor Irvine South Campus 2014-2018
Firefighter Experience
• Orange County Fire Authority
o PCF1 Firefighter/Engineer/search&rescue/medical training(first responder) 1988-1995
• Twin District Fire Department Lancaster,NY
❑ Firefighter/Engineer/search&rescue/medical training(first responder) 2005-2006
• Lancaster Fire Department,Lancaster,NY
o Firefighter/Engineer/search&rescue/medical training(first responder) 1982-1984
•. Egypt Fire Department, Rochester/Perrington,NY
o Firefighter/Engineer/search&rescue/medical training(first responder)1985-1987
Boards/Committees/Community Involvement
• EI Toro Water District, Board of Directors 2015—Present
■ Vice Chairman of the Orange County Airport Land Use Commission 2015--Present
• Finance Committee of The Association of California Water Agencies and its Education Subcommittee, Investment
Subcommittee 2415—Present
• South Orange County Watershed Management Area Executive Committee
Independent Special Districts of Orange County(ISDOC)
a Water Advisory Committee of Orange County(WACO)
o Orange County Water Association(OCWA)
City of Laguna Woods Public Safety Committee Chairman 2012-2015 Past Chairman
o City of Laguna Woods Landscape Committee,Past Member
• Newport Beach Chamber of Commerce,Past Member
• Irvine Chamber of Commerce, Past Member
Education/Licensure
■ Pepperdine University, Malibu California,Masters in Business Administration, 2002
• The Wharton School,University Of Pennsylvania,Senior Financial Advisor
• The Wharton School,University Of Pennsylvania, Management Training Program
■ Institute of Investment Management Consulting,Investment Management Consultant
• The Institute of Business&Finance:Certified Annuity&Fund Specialist
• Board Certified in Asset Allocation
• Canisius College, Buffalo New York, BS/Finance, 1981
• University of Buffalo,Aeronautical Engineering, 1978
■ Federal Aviation Administration,Multi Engine, 2000
• New York Stock Exchange,Series 8, Branch Manager, 1990
■ National Association of Securities Dealers,Series 65,Financial Planning,since 1989
• California Department of Real Estate,since 1988
• National Association of Securities Dealers,Series 3, Futures,since 1988
■ National Association of Securities Dealers,Series,Options Principal,since 1983
■ National Association of Securities Healers,Series 24,Principal Supervisor,since 1983
• National Association of Securities Dealers,Series 63,State Licensing,since 1981
• Securities Licensed in California,Colorado,Connecticut,Delaware,Georgia,Iowa,Illinois, Indiana, Louisiana, Maryland,
New Jersey,New York,Ohio, Pennsylvania
• National Association of Securities Deaters,Series 7, 1981,Financial Advisor
• Federal Aviation Administration,Commercial,1979
• Federal Aviation Administration, Instrument, 1978
• Federal Aviation Administration, Private, 1977
Page 52 of 179
September 10, 2020
Honorable Saundra Jacobs
Dear Ms. President,
My name is Lucille Kring, Councilwoman Anaheim and am applying for
the position of President of ISDOC.
I am completing 16 years on City Council. and during that time was very
active in the OC League of Cities.
was on the following committees: Employee Relations, Energy,
Environment and Natural Resources, Legislative and Public Affairs,
Community Services, Conference Delegate and attended their
Councilmember Academy.
currently sit on these boards: Transportation Corridor Agencies, OC
Sanitation District, OC Mosquito and Vector Control, where I was
President twice, Anaheim Regional Medical Center and Palm Lane
Charter School.
Anaheim is a member city with Association of California Cities-OC
Division, and I am on the executive board.
Page 53 of 179
am very active in non-profits: currently on boards: Cops 4 Kids and
Anaheim Family YMCA.
believe I bring a wealth of elected and appointed experience to this
board. I think I would well suited to be President.
Sincerely
7
Lucille Kring
Page 54 of 179
ITEM NO. 9.2.
AGENDA REPORT
MEETING DATE:October 13, 2020
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Delia Lugo, Finance Manager
SUBJECT:Audit Report for Fiscal Year Ending June 30, 2020
RECOMMENDATION:
That the Board of Directors receive and file the Yorba Linda Water District Comprehensive
Annual Financial Report for Fiscal Year Ending June 30, 2020, the report in Internal Control,
and the Communications to Those in Governance Letter.
BACKGROUND:
Staff is pleased to present the Board of Directors with Yorba Linda Water District's
Comprehensive Annual Financial Report (CAFR) for the Fiscal Year Ending June 30, 2020.
White Nelson Diehl Evans, LLP, the District's external auditing firm, has completed their audit
of the Yorba Linda Water District for the fiscal year ending June 30, 2020. Ms. Kassie
Radermacher, Partner of White Nelson Deihl Evans, LLP, will be on the video conference to
present the CAFR. She will discuss key factors that contributed to the District's Change in Net
Position and report on the required disclosures in the Communication to Those in Governance
Letter.
Staff will submit the FY20 CAFR for consideration of the GFOA Certificate of Achievement for
Excellence in Financial Reporting, and it is expected that this CAFR will merit the highest level
of recognition as was obtained by the CAFR for the Fiscal Year Ending June 30, 2019.
ATTACHMENTS:
1.FY20 YLWD CAFR Final
2.FY20 ACL Final
3.FY20 GAS Ltr Final
Page 55 of 179
YORBA LINDA WATER DISTRICT
of Yorba Linda, California
Comprehensive Annual Financial Report
WITH REPORT ON AUDIT BY
INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
For the Year Ended June 30, 2020
Prepared by:
The Yorba Linda Water District Finance Department
Delia Lugo, Finance Manager
Kelly McCann, Senior Accountant
Maria Trujillo, Accountant
Richard Cabadas, Accounting Assistant II
Paige Appel, Accounting Assistant II
Page 56 of 179
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Page 57 of 179
YORBA LINDA WATER DISTRICT
For the Fiscal Year Ended June 30, 2020
Table of Contents
Page
Number
INTRODUCTORY SECTION:
Letter of Transmittal i
Board of Directors and Executive Staff ix
Organization Chart x
District Boundaries xi
Certificate of Achievement for Excellence in Financial Reporting xii
FINANCIAL SECTION:
Independent Auditors’ Report 1
Management’s Discussion and Analysis
(Required Supplementary Information) 5
Basic Financial Statements: 15
Statement of Net Position 16
Statement of Revenues, Expenses,
and Changes in Net Position 18
Statement of Cash Flows 19
Notes to Basic Financial Statements 21
Required Supplementary Information: 59
Schedule of Proportionate Share of the Net Pension Liability 60
Schedule of Contributions - Defined Benefit Pension Plans 62
Schedule of Changes in the Net OPEB Liability and Related Ratios 64
Schedule of Contributions - OPEB 65
Supplementary Information: 67
Combining Schedule of Net Position - 2020 68
Combining Schedule of Revenues, Expenses, and
Changes in Net Position - 2020 70
Combining Schedule of Cash Flows - 2020 71
Schedule of Operating Expenses by Cost Center and
Nature of Expenses for Water and Sewer - 2020 73
Schedule of Capital Assets - 2020 74
Combining Schedule of Net Position - 2019 75
Combining Schedule of Revenues, Expenses, and
Changes in Net Position - 2019 77
Combining Schedule of Cash Flows - 2019 78
Schedule of Operating Expenses by Cost Center and
Nature of Expenses for Water and Sewer - 2019 80
Schedule of Capital Assets - 2019 81
Page 58 of 179
YORBA LINDA WATER DISTRICT
For the Fiscal Year Ended June 30, 2020
Table of Contents
Page
Number
STATISTICAL SECTION: 83
Description of Statistical Section 85
Financial Trends:
Changes in Net Position 86
Revenue Capacity:
Number of Connections 88
Ten Largest Customers 89
Debt Capacity:
Ratio of Outstanding Debt 90
Debt Coverage 91
Demographic and Economic Information:
Demographics 92
Ten Largest Employers 93
Operating Information:
Number of Employees 94
Operating and Capacity Indicators 95
Page 59 of 179
INTRODUCTORY SECTION
Page 60 of 179
October 1, 2020
Members of the Board of Directors
Yorba Linda Water District
Introduction
It is our pleasure to submit Yorba Linda Water District’s Comprehensive Annual Financial
Report (CAFR) for the fiscal year ending June 30, 2020. This report was prepared
pursuant to the guidelines set forth by the Governmental Accounting Standards Board
(GASB).
District staff prepared this financial report in conjunction with an unqualified opinion issued
by the independent audit firm White, Nelson, Diehl, Evans LLP. The independent auditor’s
report is located at the front of the financial section of this document. Management’s
discussion and analysis (MD&A) immediately follows the independent auditor’s report and
provides a narrative introduction, overview and analysis of the basic financial statements.
MD&A complements this letter of transmittal and should be read in conjunction with it.
This report consists of management’s representations concerning the finances of the
Yorba Linda Water District. Consequently, management assumes responsibility for the
completeness and reliability of the information presented in this report. To provide a
reasonable basis for making these representations, the District has established a
comprehensive internal control framework that is designed both to protect the District’s
assets from loss, theft or misuse, and to compile sufficient reliable information for the
preparation of the District’s financial statements in conformity with Generally Accepted
Accounting Principles (GAAP). Because the cost of internal control should not outweigh
its benefits, the District’s comprehensive framework of internal controls has been designed
to provide reasonable, rather than absolute, assurance that the financial statements will
be free from material misstatements. Management asserts that to the best of our
knowledge and belief, this financial report is complete and reliable in all material aspects.
The Government Finance Officers Association of the United States and Canada (GFOA)
awarded a Certificate of Achievement for Excellence in Financial Reporting to the District
for its Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30,
2019. In order to be awarded a Certificate of Achievement, a governmental entity must
publish an easily readable and efficiently organized comprehensive annual financial
report. This report must satisfy both GAAP and applicable legal requirements. A Certificate
of Achievement is valid for a period of one year only. We believe that our current CAFR
continues to meet the Certificate of Achievement Program requirements and we are
submitting it to the GFOA to determine its eligibility for certificate again this year.
Independent, Reliable and Trusted
Service for More Than 100 Years
i
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District Structure and Leadership
The Yorba Linda Water District is an independent special district, which operates under
the authority of Division 12 of the California Water Code. The Yorba Linda Water District
has provided water and sewer services to the residents of the City of Yorba Linda, portions
of Placentia, Brea, Anaheim, and nearby unincorporated areas since 1959, the year it was
formed to take over the assets and water service responsibilities of the Yorba Linda Water
Company, a mutual formed in 1909. The District is governed by a five-member Board of
Directors, elected at large from within the District’s service area. The General Manager
administers the day-to-day operations of the District in accordance with policies and
procedures established by the Board of Directors. The Yorba Linda Water District employs
a full-time staff of 81 employees. The District’s Board of Directors meets on the second
and fourth Tuesdays of each month. Meetings are publicly noticed and citizens are
encouraged to attend.
The District provides water, sewer or a combination of both services to residents and
businesses within its service area, which includes approximately 14,475 acres of land,
comprising 22.6 square miles. The District serves a population of approximately 81,000
and currently provides water service through approximately 25,350 residential,
commercial, and light industrial connections.
Mission/Vision Statement and Major Initiatives
The activities of the Board and District staff are driven by its Mission Statement: “Yorba
Linda Water District will provide reliable water and sewer services to protect public health
and the environment with financial integrity and superior customer service,” and its Vision
Statement: “Yorba Linda Water District will accomplish its mission to improve the quality
of life for those we serve by: embracing proven technology; improving customer
satisfaction; providing efficient and responsive operations; ensuring reliable
infrastructure.” The Mission and Vision Statements dictate the following six core values of
the District.
1.Integrity– We demonstrate integrity every day by practicing the highest ethical
standards and by ensuring that our actions follow our words.
2.Accountability– We acknowledge that both the Board and the staff of the District
are accountable to the public that we serve, as well as to each other.
3.Responsibility– We take full responsibility for our actions. We maintain a
commitment of courtesy, assessment and resolution with all customer concerns.
4.Transparency – We listen to our customers and communicate openly about our
policies, processes, and plans for the future.
5.Teamwork –We work together by sharing information and resources to achieve
common goals.
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6.Respect – We ensure every voice, of the District, is treated with dignity and civility;
differences are valued and individual abilities and contributions are recognized.
District Services
Residential customers make up approximately 93% of the District’s customer base and
consume approximately 75% of the water provided annually by the District.
The District’s service area is known for having larger than average residential lots and a
network of horse trails. The City of Yorba Linda’s median income is approximately 54%
greater than the overall median income for Orange County, as reported by 2016-17
Census data.
The District’s service area borders Chino Hills State Park to the north and the Santa Ana
River to the south, encompassing the cities of Yorba Linda, portions of Placentia, Brea,
Anaheim and unincorporated Orange County. The complex system of pipes, valves,
pressure control stations, pump stations and reservoirs are strategically located
throughout the service area to provide reliable, high quality drinking water to the customers
while transporting wastewater away to Orange County Sanitation District’s (OCSD)
treatment plants.
The District's water supplies come from two sources: local groundwater and imported
water. Approximately 77% comes from groundwater basins managed by Orange County
Water District (OCWD). OCWD sets a maximum percentage of water that can be pumped
from the ground, the Basin Production Percentage (BPP). The remaining 23% is
purchased through the Municipal Water District of Orange County (MWDOC). MWDOC,
in turn, purchases water from the State Water Project (Northern California source) and the
Colorado River Aqueduct, through the Metropolitan Water District of Southern California
(MWD). The cost of imported water to the retail agencies, such as YLWD, is approximately
two times the cost of pumping groundwater from local groundwater basins. The imported
water is treated at MWD's Diemer Filtration Plant, located on Valley View and Diemer
Road in Yorba Linda. YLWD’s current system capacity can store approximately 57 million
gallons of water in its reservoirs and produce 45 million gallons per day through its wells
and import water connections.
With the completion of the new Fairmont Booster Pump Station, the District now has a
redundancy system with the capability to serve 100% groundwater or 100% imported
water.
Economic Condition and Outlook
The District’s administrative offices are located in the City of Placentia in Orange County.
The economic condition for the District’s service area has experienced some challenges
since March 2020 with the onset of the COVID-19 pandemic. Local restaurants,
educational, fitness and religious facilities, as well as local entertainment and recreation
venues have been required to cease their operations in response to federal, state, and
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local government mandates in efforts to promote public health and safety and mitigate the
risk of spreading the COVID-19 virus. A pandemic was never expected/anticipated to have
occurred; therefore, a majority of the general population and local businesses were not
prepared for the immediate effects and day-to-day adjustments.
In complying with Governor Newsom’s Executive Order (EO) N-42-20 of April 2, 2020, the
District has suspended disconnection/shutting off water service of customer connections
for nonpayment (Health and Safety Code: Section 116902, Subdivision (c)). Though the
EO restricts water shutoffs due to nonpayment while the State responds to the COVID-19
health emergency, the obligation of water customers to pay for water service is not
eliminated or reduced, nor is the District prevented from charging it customers for such
ongoing services.
As a Special District, the risk/exposure of revenue loss, during these unprecedented times,
for the District is minimal. Generation of revenue is a result of assessing Board of Director
approved rates and charges rather than relying on voter approved tax assessments. It is
the intent of the governing body to ensure the costs of providing goods and services to
the general public on a continuing basis be recovered primarily through approved rates
and charges.
California’s water supply continues to be a concern due to environmental and regulatory
restrictions that threaten the State’s ability to provide storage, preserve water supply, and
maintain a conveyance system through the Sacramento-San Joaquin Delta, all of which
lead to increasing supply costs.
On August 23, 2019, the State’s Division of Drinking Water released new response and
notification levels for Per- and Polyfluoroalkyl Substances (PFAS) for all water retailers to
ensure compliance. As directed by the State, all water retailers are to monitor its water
resources for the PFAS chemicals. In doing so, the District’s water supply coming from
OCWD’s groundwater basin resulted in exceeding the response levels. Therefore in
reporting these results to the Board of Director a decision was made to shut all 11
groundwater wells down and import water from MWD as of February 7, 2020. The financial
impact from this decision weighed heavily and resulted in total water costs exceeding the
annual budget by 14% ($2.1 million). These unplanned additional costs did affect the
District’s year end resulting net position and the ability to contribute to the planned annual
pay-down of its Net Pension and OPEB unfunded liabilities. However, contractual year
end covenant requirements were met.
The District, along with the local groundwater producers, have entered into negotiations
with OCWD to design and construct treatment plants to address the PFAS contaminants.
On April 28, 2020 the District entered into the PFAS Treatment Facilities and Program
Agreement among the Orange County Water District (OCWD), Yorba Linda Water District,
and other Groundwater Producers. Per the Agreement, funding from OCWD will enable
the District and the other Groundwater Producers to design, construct, and operate
treatment facilities to treat PFAS. Once the treatment facility is in operation, at least 77%
of the District’s water supply may be pumped from the groundwater basin with the
remaining 23% imported. This change in water resource can have a significant effect on
the District’s FY21 budget operating plan.
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Future Years
The District continues to update its Asset Management Plan and develop a detailed 5-
year Capital Improvement Program. A priority project will be energy/power redundancy.
Due to wildfires and Southern California Edison’s Public Safety Power Shutoffs, the
District will implement backup generators at all critical infrastructures.
AB1668 and SB606 will establish a new foundation for long-term improvements in water
conservation and drought planning. In the forthcoming FY21, this new framework will
require the District to use water more efficiently (developing a water budget), eliminating
water waste, and strengthening local drought resiliency. The goals, objectives and
initiatives within the District’s Strategic Plan and Asset Management Plan will pave the
way as to how the District continues to move forward. In support of these goals and
objective, District staff, with the assistance of Raftelis Consultants Inc., will develop
updated financial models for the water and sewer enterprises to ensure financial
sufficiency that include the establishment of adequate reserve balances, comply with
coverage ratios, cover annual operation and maintenance costs, and ensure sufficient
funding for future capital projects and scheduled refurbishment and replacement needs.
The forthcoming FY21 budget is predicated upon the assumption that customer water
consumption will remain the same as that of FY20 due to permanent landscaping
changes, water use efficiency awareness, and a growing culture of drought sensitivity. In
addition, the uncertainty on the timeframe by when the Governor’s Executive Order N-42-
20 will be lifted, the COVID-19 pandemic economic impacts, as well as existing and future
State mandates were into consideration during the budget development process.
Long-term Financial Planning and Policies
The District perpetually maintains a five-year Financial Forecast to identify and focus on
current and projected economic conditions. The purpose of the forecast is to identify the
District’s ability over the next five years to continue current services, maintain existing
assets and fund new initiatives or acquire new capital assets.
The Board of Directors also annually reviews and adopts a five-year forecast of Capital
Improvement Projects. These investments reflect the Board of Directors commitment to
maintain and improve the District, in order to provide citizens the highest possible service.
The District’s Debt Management Policy has a significant impact on the District’s water and
sewer rates set by the Board of Directors on an annual basis. District annual rates and
charges shall be set to maintain an annual debt coverage ratio of at least 225% to retain
a AA, or greater, rating from bond rating agencies. These policies are measured by the
District’s reportable net position for each fiscal year end.
As a means to prefund Net Pension and Other Post Employment Benefit (OPEB)
obligations, the District established a Public Agencies Post-Employment Trust made
available by PARS. In support of this, staff developed the Pension Rate Stabilization
Program (PRSP) and Other Post-Employment Benefits (OPEB) Funding Policy that
addresses the methodology and process for funding current and future contractual
obligations to provide pension and retiree medical benefits as set forth in the District’s
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personnel rules and regulations. The policy also establishes procedures that are
formulated in compliance with the requirements of Section 115 of the Internal Revenue
Code for a prudent and systematic investment in support of the District’s goals.
Water and Sewer Rates
In the absence of a water budget from the SWRCB resulting from AB1668 and SB606,
staff had projected that the annual customer consumption for FY20 (based on rolling 5-
year average) would increase by approximately 10% from the projected year-end results
of FY19.
This projected consumption increase along with projected increases in operating
expenses resulted in the Board of Directors unanimously approving an adjustment to the
monthly service charges with an effective date of July 1, 2019. This adjustment in charges
would assist in accomplishing the goal of meeting the District’s cost of service and
providing superior customer service.
As such, the District’s commodity rate was retained at $2.80/unit for the entire fiscal year
and the monthly service charges as of July 1, 2019, were set at follows: ⅝” and ¾” meters
at $21.20, 1” meters at $35.41, 1 ½” meters at $70.61, 2” meters at $113.02, 3” meters at
$247.47, 4” meters at $445.32 and 6” meters at $989.67. At an average of 18 units of
water per month (approximately 13,500 gallons), a typical 1” metered YLWD residential
classed customer would pay about $85.81 for their monthly water.
YLWD also provides wastewater service to approximately 19,991 customer connections
in FY20, at a charge of $8.10 per month for traditional single-family residential customers
and $7.62 per month for multi-family residential customers. For commercial customers, it
is $8.10 per month plus a $0.52 per unit charge, based on water consumption above 7
units. These rates are the result of a Cost of Service analysis via the FY16 Water and
Sewer Rate Update Report.
Technological Advancements in Progress
Technological advancements include the incorporation of a Computerized Maintenance &
Management System (CMMS), which automates and tracks field work orders and includes
actual costs to perform work-order related functions. As means to enhance electronic
payment options, this past December 2019 staff implemented Invoice Cloud as a third
party add-on to the existing payment platform that allows our customers to continue to pay
their monthly bills quickly and securely. The newly added features included: pay by text,
pay by phone, mobile payments and electronic bill reminder notifications.
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Internal Control Structure
District management is responsible for the establishment and maintenance of the internal
control structure that ensures the assets of the District are protected from loss, theft or
misuse. The internal control structure also ensures adequate accounting data is compiled
to allow for the preparation of financial statements in conformity with GAAP. The District’s
internal control structure is designed to provide reasonable assurance that these
objectives are met. The concept of reasonable assurance recognizes that (1) the cost of
a control should not exceed the benefits likely to be derived, and (2) the valuation of costs
and benefits requires estimates and judgments by management.
Budgetary Control
The Board of Directors adopts an operating and capital budget on a biennial basis with a
mid-year review. The budget authorizes and provides the basis for reporting and control
of financial operations and accountability for the District’s enterprise operations and capital
projects. The budget and reporting treatment applied to the District is consistent with the
accrual basis of accounting and financial statement presentation.
Cash and Investment Management
In order of priority, the District’s objectives when investing, reinvesting, purchasing,
acquiring, selling and managing public funds are as follows:
1.Safety: Safety of principal is the foremost objective of the investment program.
Investments made by the District are undertaken in a manner that seeks to ensure
the preservation of capital in the overall portfolio. To attain this objective,
diversification is required to prevent any potential loss on any individual security or
depository from exceeding the income generated from the remainder of the
portfolio.
2.Liquidity: The investment portfolio is to remain sufficiently liquid to enable the
District to meet all operating requirements that might be reasonably anticipated.
3.Return on Investments: The investment portfolio is designed with the objective of
attaining a market rate of return throughout budgetary and economic cycles, taking
into account the investment risk constraints and the cash flow characteristics of
the portfolio.
Audit and Financial Reporting
State Law and Bond covenants require the District to obtain an annual audit of its financial
statements by an independent Certified Public Accountant. The accounting firm of White,
Nelson, Diehl, Evans LLP has conducted the audit of the District’s financial statements.
Their unmodified (clean) Independent Auditor’s Report appears in the Financial Section.
vii
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viii
Page 68 of 179
Yorba Linda Water District
Board of Directors and Executive Staff
Phil Hawkins, President Andrew J. Hall, Vice-President
J. Wayne Miller, Director Al Nederhood, Director Brooke Jones, Director
Brett R. Barbre, General Manager Douglass Davert, Asst. General
Manager
Rosanne Weston
Engineering Manager
John DeCriscio
Operations Manager
Gina Knight
HR/Risk Manager
Delia Lugo
Finance Manager
ix
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Yorba Linda
Water District
Organizational Chart
BOARD OF
DIRECTORS
EXECUTIVE GENERAL
ASSISTANT MANAGER
SENIOR ASSISTANT GENERAL INFORMATION
MANAGEMENT MANAGER SYSTEMS
ANALYST ADMINISTRATOR
ENGINEERING FINANCE HUMAN RESOURCES/ INFORMATION SAFETY&
INTERN RISK AND SAFETY TECHNOLOGY OPERATIONS DIRECTOR OF PUBLIC
MANAGER MANAGER MANAGER TRAINING AFFAIRS
` MANAGER MANAGER ANALYST
� L
CONSTRUCTION CUSTOMER RECORDS HUMAN INFORMATION PRODUCTION PUBLIC AFFAIRS
SENIOR PROJECT PRINCIPAL SENIOR MAINTENANCE OPERATIONS
PROJECT SERVICE BILLING MANAGEMENT RESOURCES SYSTEMS REPRESENTATIVE
MANAGER MANAGER ENGINEER ADMINISTRATOR ACCOUNTANT ADMINISTRATOR ANALYST ADMINISTRATOR SUPERINTENDENT SUPERINTENDENT SUPERINTENDENT„
[ENGINEERING SENIOR CUSTOMER FANAGEMENT
HUMAN INFORMATION WATER SENIOR FIELD SENIORSENIORSENIOR SCADA SENIOR PLANT CUSTOMER MAINTENANCE SENIOR FACILITIES OPERATIONS
ECHNICIAN II CONSTRUCTION SERVICE REP III ACCOUNTANT RESOURCES SYSTEMS QUALITY
(2) INSPECTOR ENGINEER (2) TECHNICIAN TECHNICIAN I TECHNICIAN [TECHNICIAN II OPERATOR SERVICE REP/ WORKER MECHANIC MAINTENANCE ASSISTANT
METERS (4)
CONSTRUCTION CUSTOMER ACCOUNTING PLANT METER MAINTENANCE
INSPECTOR GIS ANALYST SERVICE REP II ASSISTANT II OPERATOR II READER II WORKER III MECHANIC III
(3) (21 (3) (2) (5)
PLANT MAINTENANCE
OPERATORI METER WORKER II MECHANIC II
(Operator-In- READER I (6)
Training)
MAINTENANCE
WORKER/
(9)
5 BOARD OF DIRECTORS
81 FULL TIME AUTHORIZED POSITIONS
1 INTERN(Part-time)
Bargaining Unit
m
Unrepresented Employees
0
Effective March 3, 2019
0 Management Supervisors
District Service Area Boundaries
J
......................
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COUNTY OF ORANGE
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SANTAANA RIVER --------
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ORANGE CITY
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This represent !-.i aid intended to assist Public Utility Dapartment personnel
YORBA LINDA WATER DISTRICT Nov 2018 1 With the management of Water System facility Bata provided hereon
I.not-guarantee
SERVICE AREA
NOT FOR CONSTRUCTION USE of actual fold conditions t.,.-lb.tiLtic f.,record dua.il—1 field—Il
(D
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Certificate of
Presented to
Yorba Linda Water District
For its Comprehensive Annual
June 30, 2019
Executive Director/CEO
Financial Report
for the Fiscal Year Ended
Reporting
in Financial
for Excellence
Achievement
Text38:California
Government Finance Officers Association
xii
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FINANCIAL SECTION
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2875 Michelle Drive, Suite 300 | Irvine, California 92606 | WNDECPA.com | 714.978.1300
1
INDEPENDENT AUDITORS’ REPORT
Board of Directors
Yorba Linda Water District
Placentia, California
Report on the Financial Statements
We have audited the accompanying financial statements of the Yorba Linda Water District (the District), as of
and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively
comprise the District’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance
with accounting principles generally accepted in the United States of America; this includes the design,
implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial
statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our
audit in accordance with auditing standards generally accepted in the United States of America, and the
standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States. Those standards require that we plan and perform the audits to obtain reasonable
assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the
risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the auditors consider internal control relevant to the District’s preparation and fair presentation of
the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for
the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we
express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and
the reasonableness of significant accounting estimates made by management, as well as evaluating the overall
presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinion.
Page 76 of 179
2
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial
position of the District as of June 30, 2020, and the changes in financial position and cash flows thereof for the
year then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Prior-Year Comparative Information
The financial statements include partial prior-year comparative information. Such information does not include
all of the information required for a presentation in accordance with accounting principles generally accepted in
the United States of America. Accordingly, such information should be read in conjunction with the District’s
financial statements for the year ended June 30, 2019, from which such partial information was derived.
Report on Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s
discussion and analysis, the schedule of proportionate share of the net pension liability, the schedule of
contributions - defined benefit pension plans, the schedule of changes in the net other post-employment benefit
(OPEB) liability and related ratios, and the schedule of contributions - OPEB, identified as Required
Supplementary Information (RSI) in the accompanying table of contents, be presented to supplement the basic
financial statements. Such information, although not a part of the basic financial statements, is required by the
GASB, who considers it to be an essential part of financial reporting for placing the basic financial statements in
an appropriate operational, economic, or historical context. We have applied certain limited procedures to the
RSI in accordance with auditing standards generally accepted in the United States of America, which consisted
of inquiries of management about the methods of preparing the information and comparing the information for
consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge
we obtained during the audit of the basic financial statements. We do not express an opinion or provide any
assurance on the RSI because the limited procedures do not provide us with sufficient evidence to express an
opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively
comprise the District’s basic financial statements. The introductory section, supplementary information
consisting of the combining schedules, the schedules of operating expenses by cost center and nature of
expenses for water and sewer, the schedules of capital assets, and the statistical section, as listed in the table of
contents, are presented for purposes of additional analysis and are not a required part of the basic financial
statements.
The combining schedules, the schedules of operating expenses by cost center and nature of expenses for water
and sewer, and the schedules of capital assets as of and for the year ended June 30, 2020, as listed in the table of
contents, are the responsibility of management and were derived from, and relate directly to, the underlying
accounting and other records used to prepare the basic financial statements. Such information has been subjected
to the auditing procedures applied in the audit of the financial statements and certain additional procedures,
including comparing and reconciling such information directly to the underlying accounting and other records
used to prepare the financial statements or to the financial statements themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States of America. In our
opinion, the combining schedules, the schedules of operating expenses by cost center and nature of expenses for
water and sewer, and the schedules of capital assets are fairly stated, in all material respects, in relation to the
basic financial statements taken as a whole.
Page 77 of 179
3
Other Matters (Continued)
Other Information (Continued)
The introductory section and statistical section have not been subjected to the auditing procedures applied in the
audit of the basic financial statements, and accordingly, we express no opinion or provide any assurance on
them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated October 1, 2020, on
our consideration of the District’s internal control over financial reporting and on our tests of its compliance
with certain provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of
that report is to describe the scope of our testing of internal control over financial reporting and compliance and
the results of that testing, and not to provide an opinion on the internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the District’s internal control over financial reporting and compliance.
Irvine, California
October 1, 2020
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4
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5
MANAGEMENT’S DISCUSSION AND ANALYSIS
Page 80 of 179
YORBA LINDA WATER DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended June 30, 2020
6
The following Management’s Discussion and Analysis (“MD&A”) of activities and financial
performance of the Yorba Linda Water District (“District”) provides an introduction to the financial
statements of the District for the fiscal year ended June 30, 2020. We encourage readers to consider the
information presented here in conjunction with the transmittal letter in the Introductory Section and with
the basic financial statements and related notes, which follow this section.
Financial Highlights
FY 2020
The District’s net position decreased by $1,156,051, or a 0.70% decrease in net position.
During the year, the District’s revenues were $39.6 million, an increase of 6.8%.
During the year, the District’s expenses were $41.8 million, an increase of 10.84%.
The District had a net decrease to capital assets of $3.6 million.
FY 2019
The District’s net position decreased by $440,000, or a 0.27% decrease in net position.
During the year, the District’s revenues were $37.1 million, a decrease of 2.3%.
During the year, the District’s expenses were $37.7 million, a decrease of 0.48%.
The District had a net decrease to capital assets of $3.4 million.
Required Financial Statements
This annual report consists of a series of financial statements. The Statement of Net Position, Statement
of Revenues, Expenses and Changes in Net Position and Statement of Cash Flows provide information
about the activities and performance of the District using accounting methods similar to those used by
private sector companies.
The District’s statements consist of two funds; the Water Fund and the Sewer Fund. The District’s
records are maintained on an enterprise basis, as it is the intent of the Board of Directors that the costs
of providing water and sewer to the customer of the District are financed primarily through user charges.
Page 81 of 179
7
YORBA LINDA WATER DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
(CONTINUED)
For the Year Ended June 30, 2020
The Statement of Net Position includes all of the District’s investments in resources (assets), deferred
outflows of resources, obligations to creditors (liabilities) and deferred inflow of resources. It also
provides the basis for computing a rate of return, evaluating the capital structure of the District, and
assessing the liquidity and financial flexibility of the District. All of the current year’s revenue and
expenses are accounted for in the Statement of Revenues, Expenses and Changes in Net Position. This
statement measures the success of the District’s operations over the past year and can be used to
determine if the District has successfully recovered all of its costs through its rates and other
charges. This statement may be used to evaluate sustainability and credit worthiness. The final
required financial statement is the Statement of Cash Flows, which provides information about the
District’s cash receipts and cash payments during the reporting period. The Statement of Cash Flows
reports cash receipts, cash payments and net changes in cash resulting from operations, investing, non-
capital financing, and capital and related financing activities and provides answers to such questions as
where did cash come from, what was cash used for, and what was the change in cash balance during the
reporting period.
Financial Analysis of the District
One of the most important questions asked about the District’s finances is, “Is the District better off or
worse off as a result of this year’s activities?” The Statement of Net Position and the Statement of
Revenues, Expenses and Changes in Net Position report information about the District in a way that
helps answer this question. These statements include all assets, deferred outflows of resources, liabilities,
and deferred inflows of resources using the accrual basis of accounting, which is similar to the
accounting used by most private sector companies. All of the current year’s revenues and expenses are
taken into account regardless of when the cash is received or paid.
These two statements report the District’s net position and changes in them. You can think of the
District’s net position (the difference between assets, deferred outflows of resources, liabilities, and
deferred inflows of resources), as one way to measure the District’s financial health, or financial position.
Over time, increases or decreases in the District’s net position is one indicator of whether its financial
health is improving or deteriorating. However, one will need to consider other non-financial factors such
as changes in economic conditions, conservation mandates, population growth, weather patterns, zoning
and new or changed government legislation, such as changes in Federal and State water quality
standards.
Notes to the Basic Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in
the basic financial statements. The notes to the basic financial statements can be found on pages 22
through 57.
Page 82 of 179
YORBA LINDA WATER DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
(CONTINUED)
For the Year Ended June 30, 2020
8
Statement of Net Position
Statement of Net Position for the year ended June 30, 2020 is as follows:
2020 2019 Change
Assets:
Current assets $ 44,493,315 $ 40,622,393 $ 3,870,922
Restricted assets 2,026,031 1,960,797 65,234
Capital assets, net
Not depreciable 3,656,485 2,730,749 925,736
Depreciable, net of accumulated depreciation 183,657,558 188,179,826 (4,522,268)
Total assets 233,833,389 233,493,765 339,624
Deferred Outflows of Resources:3,090,184 3,148,735 (58,551)
Liabilities:
Liabilities payable from unrestricted current assets 9,382,131 8,163,093 1,219,038
Non-current liabilities 62,374,835 62,470,561 (95,726)
Total liabilities 71,756,966 70,633,654 1,123,312
Deferred Inflows of Resources:885,992 572,180 313,812
Net position:
Net investment in capital assets 148,668,148 152,297,398 (3,629,250)
Restricted 2,131,773 2,063,965 67,808
Unrestricted 13,480,694 11,075,303 2,405,391
Total net position $ 164,280,615 $ 165,436,666 $ (1,156,051)
Page 83 of 179
YORBA LINDA WATER DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
(CONTINUED)
For the Year Ended June 30, 2020
9
Statement of Net Position for the year ended June 30, 2019 is as follows:
As noted earlier, net position may serve over time as a useful indicator of a government’s financial
position. In the case of the District, assets and deferred outflows of resources of the District exceeded
liabilities and deferred inflows of resources by $164.3 million and $165.4 million as of June 30, 2020
and 2019, respectively. The net change between the two reported fiscal years is primarily due in Net
Position “Net investment in capital assets” balance.
By far the largest portion of the District’s net position (90.5% and 92.1% as of June 30, 2020 and 2019,
respectively) reflects the District’s investment in capital assets (net of accumulated depreciation) less
any related debt used to acquire those assets that is still outstanding. The District uses these capital assets
to provide services to customers within the District’s service area; consequently, these assets are not
available for future spending.
For the year ended June 30, 2020, the District showed a positive balances in its unrestricted net position
of $13.5 million and in its Restricted for Water Conservation and PARS Net Pension/OPEB contribution
position of $2.1 million, which indicates that there are reserves to be utilized in future years and is an
increase from the stated unrestricted balance of $11.1 million for the year ended June 30, 2019.
2019 2018 Change
Assets:
Current assets $ 40,622,393 $ 41,482,969 $ (860,576)
Restricted assets 1,960,797 593,767 1,367,030
Capital assets, net
Not depreciable 2,730,749 10,788,120 (8,057,371)
Depreciable, net of accumulated depreciation 188,179,826 183,473,005 4,706,821
Total assets 233,493,765 236,337,861 (2,844,096)
Deferred Outflows of Resources:3,148,735 3,524,983 (376,248)
Liabilities:
Liabilities payable from unrestricted current assets 8,163,093 7,957,100 205,993
Liabilities payable from restricted assets - 346,205 (346,205)
Non-current liabilities 62,470,561 64,894,947 (2,424,386)
Total liabilities 70,633,654 73,198,252 (2,564,598)
Deferred Inflows of Resources:572,180 787,723 (215,543)
Net position:
Net investment in capital assets 152,297,398 154,271,627 (1,974,229)
Restricted 2,063,965 352,063 1,711,902
Unrestricted 11,075,303 11,253,179 (177,876)
Total net position $ 165,436,666 $ 165,876,869 $ (440,203)
Page 84 of 179
YORBA LINDA WATER DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
(CONTINUED)
For the Year Ended June 30, 2020
10
Statement of Revenues, Expenses and Changes in Net Position
Statement of Revenues, Expenses and Changes in Net Position for the year ended June 30, 2020 is as
follows:
2020 2019 Change
Revenues:
Operating revenues:
Water sales $ 32,192,312 $ 29,819,532 $ 2,372,780
Sewer revenue 2,731,285 2,528,020 203,265
Other operating revenue 896,107 1,014,691 (118,584)
Total operating revenues 35,819,704 33,362,243 2,457,461
Non-operating revenues:
Investment income 694,705 819,522 (124,817)
Property taxes 1,961,002 1,874,688 86,314
Other non-operating income 1,104,622 1,014,495 90,127
Total non-operating revenue 3,760,329 3,708,705 51,624
Total revenues 39,580,033 37,070,948 2,509,085
Expenses:
Operating expenses:
Variable costs 16,916,388 13,327,860 3,588,528
Pesonnel services 10,890,404 9,538,167 1,352,237
Supplies and services 4,754,718 4,592,521 162,197
Depreciation 7,757,139 7,322,753 434,386
Total operating expenses 40,318,649 34,781,301 5,537,348
Non-operating expenses:
Interest expense 1,309,883 1,350,616 (40,733)
Other non-operating expense 137,569 1,550,378 (1,412,809)
Total non-operating expenses 1,447,452 2,900,994 (1,453,542)
Total expenses 41,766,101 37,682,295 4,083,806
Net income(loss) before capital contributions (2,186,068) (611,347) (1,574,721)
and special items
Capital contributions 1,030,017 171,144 858,873
Change in net position (1,156,051) (440,203) (715,848)
Net position, beginning of year 165,436,666 165,876,869 (440,203)
Net position, end of year $164,280,615 $ 165,436,666 $ (1,156,051)
Page 85 of 179
YORBA LINDA WATER DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
(CONTINUED)
For the Year Ended June 30, 2020
11
Statement of Revenues, Expenses and Changes in Net Position for the year ended June 30, 2019 is as
follows:
The statement of revenues, expenses and changes of net position shows how the District’s net position
changed during the fiscal years. In the case of the District, net position decreased by approximately $1.2
million and decreased by $440,000 for the fiscal years ended June 30, 2020 and 2019, respectively.
2019 2018 Change
Revenues:
Operating revenues:
Water sales $ 29,819,532 $ 32,082,152 $ (2,262,620)
Sewer revenue 2,528,020 2,330,809 197,211
Other operating revenue 1,014,691 831,733 182,958
Total operating revenues 33,362,243 35,244,694 (1,882,451)
Non-operating revenues:
Investment income 819,522 518,600 300,922
Property taxes 1,874,688 1,749,957 124,731
Other non-operating income 1,014,495 413,465 601,030
Total non-operating revenue 3,708,705 2,682,022 1,026,683
Total revenues 37,070,948 37,926,716 (855,768)
Expenses:
Operating expenses:
Variable costs 13,327,860 15,028,131 (1,700,271)
Pesonnel services 9,538,167 9,874,212 (336,045)
Supplies and services 4,592,521 4,298,863 293,658
Depreciation 7,322,753 7,465,977 (143,224)
Total operating expenses 34,781,301 36,667,183 (1,885,882)
Non-operating expenses:
Interest expense 1,350,616 1,106,515 244,101
Other non-operating expense 1,550,378 89,021 1,461,357
Total non-operating expenses 2,900,994 1,195,536 1,705,458
Total expenses 37,682,295 37,862,719 (180,424)
Net income(loss) before capital contributions (611,347) 63,997 (675,344)
and special items
Capital contributions 171,144 3,554,123 (3,382,979)
Special item - (2,205,847) 2,205,847
Change in net position (440,203) 1,412,273 (1,852,476)
Net position, beginning of year 165,876,869 166,979,423 (1,102,554)
Prior-period Adjustments - (2,514,827) 2,514,827
Net position, end of year $ 165,436,666 $ 165,876,869 $ (440,203)
Page 86 of 179
YORBA LINDA WATER DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
(CONTINUED)
For the Year Ended June 30, 2020
12
A closer examination of the sources of changes in net position reveals that:
In 2020, the District’s total revenues increased by $2.5 million, primarily due to a net increase in water
sales of $2.4 million resulting from increased water usage. Total expense increased by $4.1 million
primarily due to a net result of an increase in variable water costs of $3.6, an increase in personnel costs
or $1.4 million and a decrease in other non-operating expenses of $1.4 million.
In 2019, the District’s total revenues decreased by $856,000, primarily due to a net decrease in water
sales of $2.3 million resulting from decreased water usage. Total expense decrease by $180,000
primarily due to a net result of a decrease in variable water costs of $1.7 million and an increase in other
non-operating expenses of $1.46 million.
Capital Assets
At the end of fiscal year 2020 and 2019, the District’s investment in capital assets amounted to $187.3
million and $190.9 million, respectively (net of accumulated depreciation). This investment in capital
assets includes land, transmission and distribution systems, reservoirs, tanks, pumps, buildings and
structures, equipment, vehicles and construction-in-process, etc. Major capital asset projects in fiscal
year 2020 included the Highland Pressure Reducing Station refurbishment, meter replacements, sewer
line replacements, and the purchase of various district vehicles and equipment.
Where fiscal year 2018-19 include the completion of Fairmont Booster Pump Station, water and sewer
line replacements, a pressure reducing station refurbishment, and the purchase of various district vehicles
and equipment.
Changes in capital asset amounts for 2020 were as follows:
Balance Transfers/ Balance
2019 Additions Deletions 2020
Capital assets:
Capital assets, not being depreciated $ 2,730,749 $ 4,106,457 $ (3,180,721) $ 3,656,485
Capital assets, being depreciated 297,012,874 3,234,871 - 300,247,745
Less accumulated depreciation (108,833,048) (7,757,139) - (116,590,187)
Total capital assets, net $ 190,910,575 $ (415,811) $ (3,180,721) $ 187,314,043
Changes in capital asset amounts for 2019 were as follows:
Balance Transfers/ Balance
2018 Additions Deletions 2019
Capital assets:
Capital assets, not being depreciated $ 10,788,120 $ 5,489,806 $ (13,547,177) $ 2,730,749
Capital assets, being depreciated 287,511,866 13,546,292 (4,045,284) 297,012,874
Less accumulated depreciation (104,038,861) (7,322,753) 2,528,566 (108,833,048)
Total capital assets, net $ 194,261,125 $ 11,713,345 $ (15,063,895) $ 190,910,575
Page 87 of 179
YORBA LINDA WATER DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
(CONTINUED)
For the Year Ended June 30, 2020
13
Additional information regarding capital assets can be found in Note 4 in Notes to Basic Financial
Statements.
Long-Term Liabilities
In fiscal year 2020, long-term debt decreased by 1.18 million due to the principal payments on the 2012A
and 2017A Revenue Bonds. Compared to fiscal year 2019, where long-term debt decreased by $1.14
million due to the principal payments on the 2012A and 2017A Revenue Bonds.
Additional information regarding long-term liabilities can be found in note 5 in Notes to Basic Financial
Statements.
Changes in long-term debt amounts for the year ended June 30, 2020 were as follows:
Beginning Ending
Balance Additions Reductions Balance
2012A Refunding Revenue Bond $ 6,625,000 $- $ (315,000) $ 6,310,000
2017A Revenue Bonds 27,560,000 - (860,000) 26,700,000
Subtotal 34,185,000 - (1,175,000) 33,010,000
Add (Less):
2012A Premium 671,810 - (47,703) 624,107
2017A Premium 4,009,270 - (208,274) 3,800,996
Total Revenue Bonds 38,866,080 - (1,430,977) 37,435,103
Revolving Line of Credit - 1,443,751 - 1,443,751
Compensated Balances 1,561,861 758,855 (621,348) 1,699,368
Total Long-Term Debt $ 40,427,941 $ 2,202,606 $ (2,052,325) $ 40,578,222
Changes in long-term debt amounts for the year ended June 30, 2019 were as follows:
Beginning Ending
Balance Additions Reductions Balance
2012A Refunding Revenue Bond $ 6,935,000 $- $ (310,000) $ 6,625,000
2017A Revenue Bonds 28,390,000 - (830,000) 27,560,000
Subtotal 35,325,000 - (1,140,000) 34,185,000
Add (Less):
2012A Premium 719,513 - (47,703) 671,810
2017A Premium 4,217,543 - (208,273) 4,009,270
Total Revenue Bonds 40,262,056 - (1,395,976) 38,866,080
Compensated Balances 1,755,262 840,575 (1,033,976) 1,561,861
Total Long-Term Debt $ 42,017,318 $ 840,575 $ (2,429,952) $ 40,427,941
Page 88 of 179
YORBA LINDA WATER DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS
(CONTINUED)
For the Year Ended June 30, 2020
14
Requests for Information
This financial report is designed to provide the District’s funding sources, customers, stakeholders and
other interested parties with an overview of the District’s financial operations and financial condition.
Should the reader have questions regarding the information included in this report or wish to request
additional financial information, please contact the District at 1717 E. Miraloma Avenue, Placentia,
California 92807 or the Finance Department at (714) 701-3040.
Page 89 of 179
15
BASIC FINANCIAL STATEMENTS
Page 90 of 179
2020 2019
CURRENT ASSETS
UNRESTRICTED ASSETS
Cash and cash equivalents 34,780,016$ 28,978,387$
Investments 4,232,940 7,110,770
Accounts receivable - water and sewer services 4,733,310 3,837,208
Accounts receivable - property taxes 27,139 19,355
Accrued interest receivable 115,399 105,086
Prepaid expenses and deposits 272,863 288,064
Inventory 331,648 283,523
TOTAL UNRESTRICTED ASSETS 44,493,315 40,622,393
RESTRICTED ASSETS
Cash and investments held by fiscal agent 43 252
Cash and investments - pension trust 1,417,430 1,371,644
Cash and investments - OPEB trust 608,558 588,901
TOTAL RESTRICTED ASSETS 2,026,031 1,960,797
TOTAL CURRENT ASSETS 46,519,346 42,583,190
NONCURRENT ASSETS
Capital assets:
Not depreciable 3,656,485 2,730,749
Depreciable, net of accumulated depreciation 183,657,558 188,179,826
TOTAL NONCURRENT ASSETS 187,314,043 190,910,575
TOTAL ASSETS 233,833,389 233,493,765
DEFERRED OUTFLOWS OF RESOURCES
Deferred amounts from pension plans 2,224,306 2,335,328
Deferred amounts from OPEB 539,981 462,680
Deferred loss on refunding 325,897 350,727
TOTAL DEFERRED OUTFLOWS OF RESOURCES 3,090,184 3,148,735
(Continued)
YORBA LINDA WATER DISTRICT
STATEMENT OF NET POSITION
June 30, 2020
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
(With comparative totals for June 30, 2019)
See accompanying notes to basic financial statements.
16
Page 91 of 179
2020 2019
CURRENT LIABILITIES
PAYABLE FROM UNRESTRICTED CURRENT ASSETS
Accounts payable 5,819,844$ 5,193,196$
Accrued expenses 250,170 202,687
Compensated absences payable - current portion 424,842 390,465
Customer and construction deposits 1,104,622 583,614
Unearned revenue 170,539 224,267
Accrued interest payable 382,114 393,864
Certificates of Participation - current portion 1,230,000 1,175,000
TOTAL PAYABLE FROM UNRESTRICTED CURRENT ASSETS 9,382,131 8,163,093
TOTAL CURRENT LIABILITIES 9,382,131 8,163,093
LONG-TERM LIABILITIES (LESS CURRENT PORTION)
Unearned annexation revenue 12,617,886 13,112,931
Compensated absences 1,274,526 1,171,396
Revolving credit 1,443,751 -
Certificates of Participation 36,205,103 37,691,080
Net pension liability 9,372,305 8,449,114
Net OPEB liability 1,461,264 2,046,040
TOTAL LONG-TERM LIABILITIES (LESS CURRENT PORTION) 62,374,835 62,470,561
TOTAL LIABILITIES 71,756,966 70,633,654
DEFERRED INFLOWS OF RESOURCES
Deferred amounts from pension plans 418,786 430,507
Deferred amounts from OPEB 374,225 43,597
Deferred gain on refunding 92,981 98,076
TOTAL DEFERRED INFLOWS OF RESOURCES 885,992 572,180
NET POSITION
Net investment in capital assets 148,668,148 152,297,398
Restricted:
Water conservation 105,785 103,420
Pension benefits 1,417,430 1,371,644
Other post-employment benefits 608,558 588,901
Unrestricted 13,480,694 11,075,303
TOTAL NET POSITION 164,280,615$ 165,436,666$
YORBA LINDA WATER DISTRICT
STATEMENT OF NET POSITION
(CONTINUED)
June 30, 2020
LIABILITIES AND DEFERRED INFLOWS OF RESOURCES
(With comparative totals for June 30, 2019)
See accompanying notes to basic financial statements.
17
Page 92 of 179
2020 2019
OPERATING REVENUES
Water sales 32,192,312$ 29,819,532$
Sewer revenues 2,731,285 2,528,020
Other operating revenues 896,107 1,014,691
TOTAL OPERATING REVENUES 35,819,704 33,362,243
OPERATING EXPENSES
Variable water costs 16,916,388 13,327,860
Personnel services 10,890,404 9,538,167
Supplies and services 4,754,718 4,592,521
Depreciation 7,757,139 7,322,753
TOTAL OPERATING EXPENSES 40,318,649 34,781,301
OPERATING LOSS (4,498,945) (1,419,058)
NONOPERATING REVENUES (EXPENSES)
Property taxes 1,961,002 1,874,688
Investment income 694,705 819,522
Interest expense (1,309,883) (1,350,616)
Other nonoperating revenues 1,104,622 1,014,495
Other nonoperating expenses (137,569) (1,550,378)
TOTAL NONOPERATING REVENUES (EXPENSES)2,312,877 807,711
NET LOSS BEFORE
CAPITAL CONTRIBUTIONS (2,186,068) (611,347)
CAPITAL CONTRIBUTIONS 1,030,017 171,144
CHANGES IN NET POSITION (1,156,051) (440,203)
NET POSITION - BEGINNING OF YEAR 165,436,666 165,876,869
NET POSITION - END OF YEAR 164,280,615$ 165,436,666$
YORBA LINDA WATER DISTRICT
STATEMENT OF REVENUES, EXPENSES,
For the year ended June 30, 2020
AND CHANGES IN NET POSITION
(With comparative totals for the year ended June 30, 2019)
See accompanying notes to basic financial statements.
18
Page 93 of 179
2020 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers 34,919,584$ 33,654,033$
Cash payments to employees for salaries and wages (10,014,372) (9,924,099)
Cash payments to suppliers of goods and services (20,552,356) (18,161,013)
Other revenues 191,055 162,240
Other expenses (137,569) (38,112)
NET CASH PROVIDED BY OPERATING ACTIVITIES 4,406,342 5,693,049
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Proceeds from property taxes and assessments 1,954,595 1,873,286
NET CASH PROVIDED BY
NONCAPITAL FINANCING ACTIVITIES 1,954,595 1,873,286
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Payments for annexation fees and capital contributions (36,917) (40,269)
Acquisition and construction of capital assets (3,147,401) (5,321,835)
Proceeds from sales of capital assets - 4,454
Proceeds from revolving credit 1,443,751 -
Principal paid on long-term liabilities (1,175,000) (1,140,000)
Interest and commitment fees paid on long-term liabilities (1,557,873) (1,598,256)
NET CASH USED IN CAPITAL AND
RELATED FINANCING ACTIVITIES (4,473,440) (8,095,906)
CASH FLOWS FROM INVESTING ACTIVITIES
Sale of investments 30,590,107 15,642,682
Purchase of investments (27,360,367) (21,696,032)
Interest and investment earnings 684,392 765,475
NET CASH PROVIDED BY (USED IN)
INVESTING ACTIVITIES 3,914,132 (5,287,875)
NET INCREASE (DECREASE) IN
CASH AND CASH EQUIVALENTS 5,801,629 (5,817,446)
CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR 28,978,387 34,795,833
CASH AND CASH EQUIVALENTS - END OF YEAR 34,780,016$ 28,978,387$
(Continued)
YORBA LINDA WATER DISTRICT
STATEMENT OF CASH FLOWS
For the year ended June 30, 2020
(With comparative totals for the year ended June 30, 2019)
See accompanying notes to basic financial statements.
19
Page 94 of 179
2020 2019
RECONCILIATION OF OPERATING LOSS TO
NET CASH PROVIDED BY OPERATING ACTIVITIES
Operating loss (4,498,945)$ (1,419,058)$
Adjustments to reconcile operating loss to
net cash provided by operating activities:
Depreciation 7,757,139 7,322,753
Other revenues 191,055 162,240
Other expenses (137,569) (38,112)
Changes in operating assets, deferred outflows of resources,
operating liabilities, and deferred inflows of resources:
(Increase) decrease in assets and deferred outflows of resources:
Accounts receivable (896,102) 294,650
Prepaid expenses and deposits 15,201 (117,507)
Inventory (48,125) (35,034)
Deferred outflows of resources from pension plans 111,022 414,498
Deferred outflows of resources from OPEB (77,301) (63,081)
Increase (decrease) in liabilities and deferred inflows of resources:
Accounts payable and accrued expenses 626,648 (122,199)
Accrued salaries and wages 47,483 20,577
Accrued compensated absences 137,506 (193,401)
Customer and construction deposits 521,008 30,486
Net pension liability 923,191 (125,940)
Net OPEB liability (584,776) (227,375)
Deferred inflows of resources from pension plans (11,721) (209,079)
Deferred inflows of resources from OPEB 330,628 (1,369)
Total adjustments 8,905,287 7,112,107
NET CASH PROVIDED BY OPERATING ACTIVITIES 4,406,342$ 5,693,049$
NONCASH INVESTING, CAPITAL, AND
RELATED FINANCING ACTIVITIES
Amortization related to long-term debt 255,977$ 236,240$
Capital contributions 1,030,017$ 171,144$
(With comparative totals for the year ended June 30, 2019)
(CONTINUED)
For the year ended June 30, 2020
YORBA LINDA WATER DISTRICT
STATEMENT OF CASH FLOWS
See accompanying notes to basic financial statements.
20
Page 95 of 179
21
NOTES TO BASIC FINANCIAL STATEMENTS
Page 96 of 179
22
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
a. Organization and Description of the Reporting Entity
The Yorba Linda Water District (the District) is an independent special district established in 1959, which
operates under the authority of Division 12 of the California Water Code for the purpose of providing water
and sewer services to properties within the District. The District is governed by a five member Board of
Directors elected by the voters in the area to four-year terms. The District provides two services that include
water and sewer. Water is provided to the entire service area. Sewer is provided to most of the service areas.
The District’s service area includes Yorba Linda, portions of Placentia, Anaheim, and Brea, and areas of
unincorporated Orange County. The District provides water service to approximately 81,000 residents and
sewer service to approximately 63,400 residents.
The financial statements present the District (the primary government), the Yorba Linda Water District
Public Financing Corporation (the Corporation), and the Yorba Linda Water District Financing Authority
(the Authority). The Corporation and the Authority meet the definition of a component unit and are
presented on a blended basis, as if they are part of the primary government. Although they are legally
separate entities, the governing board of the Corporation and the Authority are composed of the same
membership as the District’s Board of Directors. The District may impose its will on the Corporation and
the Authority, including the ability to appoint, hire, reassign, or dismiss management. There is also a
financial benefit/burden relationship between the District and the Corporation and the Authority.
The Corporation, a California nonprofit public benefit corporation, was formed in July 2003 for the purpose
of providing assistance to the District and other public agencies in the state of California, of which the
District is a member or is otherwise engaged in the financing, refinancing, acquiring, constructing, and
rehabilitating of facilities, land, and equipment; the sale or leasing of facilities, land, and equipment for the
use, benefit, and enjoyment of the public served by such agencies; and any other purpose incidental thereto.
There are no separate financial statements for the Corporation.
The Authority, a public agency, was organized pursuant to a Joint Exercise of Powers Agreement (the JPA
Agreement) between the District and the California Municipal Finance Authority (CMFA), dated April 11,
2017. The Authority is statutorily authorized by Article 4 of Chapter 5 of Division 7 of Title 1 of the
California Government Code and is empowered under the JPA Agreement to issue its bonds for, among
other things, the purposes of the plan of financing described herein. Separate basic financial statements
prepared for the Authority may be obtained from the Yorba Linda Water District, 1717 East Miraloma
Avenue, Placentia, CA 92870.
b. Basic Financial Statements
The basic financial statements are composed of the statement of net position, the statement of revenues,
expenses, and changes in net position, the statement of cash flows, and the notes to the basic financial
statements.
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
c. Basis of Presentation
The accounts of the District are that of an enterprise fund. An enterprise fund is a proprietary type fund used
to account for operations (a) that are financed and operated in a manner similar to private business
enterprises where the intent of the governing body is that the costs (expenses) of providing goods or
services to the general public on a continuing basis be financed or recovered primarily through user charges;
or (b) where the governing body has decided that periodic determination of revenues earned, expenses
incurred, and/or net income is appropriate for capital maintenance, public policy, management control,
accountability, or other purposes.
d. Measurement Focus and Basis of Accounting
Measurement focus is a term used to describe which transactions are recorded within the various financial
statements. Basis of accounting refers to when transactions are recorded regardless of the measurement
focus applied. The accompanying financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting. Under the economic measurement focus, all assets,
deferred outflows of resources, liabilities, and deferred inflows of resources (whether current or noncurrent)
associated with these activities are included on the statement of net position. The statement of revenues,
expenses, and changes in net position present increases (revenues) and decreases (expenses) in total net
position. Under the accrual basis of accounting, revenues are recorded when earned and expenses are
recorded when a liability is incurred, regardless of the timing of related cash flows.
e. New Accounting Pronouncements
GASB Current-Year Standards
In May 2020, GASB issued Statement No. 95, Postponement of the Effective Dates of Certain Authority
Guidance, which was effective immediately. This Statement provided temporary relief to governments and
other stakeholders in light of the COVID-19 pandemic and postponed the effective dates of certain
provisions in Statements and Implementation Guides that first became effective or are scheduled to become
effective for periods beginning after June 15, 2018, and later.
In June 2020, GASB issued Statement No. 97 – Certain Component Unit Criteria, and Accounting and
Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans—an amendment
of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32. This Statement
requires that for purposes of determining whether a primary government is financially accountable for a
potential component unit, except for a potential component unit that is a defined contribution pension plan,
a defined contribution OPEB plan, or an other employee benefit plan (for example, certain Section 457
plans), the absence of a governing board should be treated the same as the appointment of a voting majority
of a governing board if the primary government performs the duties that a governing board typically would
perform.
This Statement also requires that the financial burden criterion in paragraph 7 of Statement No.
84, Fiduciary Activities, be applicable to only defined benefit pension plans and defined benefit OPEB
plans that are administered through trusts that meet the criteria in paragraph 3 of Statement No.
67, Financial Reporting for Pension Plans, or paragraph 3 of Statement No. 74, Financial Reporting for
Postemployment Benefit Plans Other Than Pension Plans, respectively.
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
e. New Accounting Pronouncements (Continued)
GASB Current-Year Standards (Continued)
The requirements of these paragraphs did not impact the District.
Pending Accounting Standards
GASB has issued the following statements, which may impact the District’s financial reporting
requirements in the future:
In June 2017, GASB issued Statement No. 87 – Leases. This statement requires recognition of certain lease
assets and liabilities for leases that previously were classified as operating leases and recognized as inflows
of resources or outflows of resources based on the payment provisions of the contract. It establishes a single
model for lease accounting based on the foundational principle that leases are financings of the right to use
an underlying asset for leases with a term of more than 12 months. Under this Statement, a lessee is required
to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a
lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of
information about governments’ leasing activities. For leases with a term of 12 months or less, lessees and
lessors should recognize short-term lease payments as outflows of resources or inflows of resources,
respectively, based on the payment provisions of the lease contract. The requirements of this Statement are
effective for reporting periods beginning after June 15, 2021, early application is encouraged.
In June 2018, GASB issued Statement No. 89 – Accounting for Interest Cost Incurred before the End of a
Construction Period. This Statement requires that interest cost incurred before the end of a construction
period be recognized as an expense in the period in which the cost is incurred for financial statements
prepared using the economic resources measurement focus. As a result, interest cost incurred before the end
of a construction period will not be included in the historical cost of a capital asset reported in a business-
type activity or enterprise fund. The requirements of this Statement are effective for reporting periods
beginning after December 15, 2020, early application is encouraged. The requirements of this Statement
should be applied prospectively.
In January 2020, GASB issued Statement No. 92 – Omnibus 2020. This Statement addresses practice issues
that have been identified during implementation and application of certain GASB Statements. This
Statement addresses a variety of topics including issues related to leases, fiduciary activities, measurement
of liabilities (and assets, if any) related to asset retirement obligations (AROs) in a government acquisition,
reporting by public entity risk pools for amounts that are recoverable from reinsurers or excess insurers,
reference to nonrecurring fair value measurements of assets or liabilities in authoritative literature and
terminology used to refer to derivative instruments.
The requirements of this Statement are effective as follows:
The requirements related to the effective date of Statement 87 and Implementation Guide 2019-3,
reinsurance recoveries, and terminology used to refer to derivative instruments are effective upon
issuance.
The requirements related to intra-entity transfers of assets and those related to the applicability of
Statements 73 and 74 are effective for fiscal years beginning after June 15, 2021.
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
e. New Accounting Pronouncements (Continued)
Pending Accounting Standards (Continued)
The requirements related to application of Statement 84 to postemployment benefit arrangements and
those related to nonrecurring fair value measurements of assets or liabilities are effective for reporting
periods beginning after June 15, 2021.
The requirements related to the measurement of liabilities (and assets, if any) associated with AROs in a
government acquisition are effective for government acquisitions occurring in reporting periods
beginning after June 15, 2021.
In March 2020, GASB issued Statement No. 93 – Replacement of Interbank Offered Rates. This Statement
was issued to assist state and local governments in the transition away from existing interbank offered rates
(IBORs), including the London Interbank Offered Rate (LIBOR) to other reference rate. LIBOR is expected
to cease to exist in its current form at the end of 2021. It addresses accounting and financial reporting
implications that result from the replacement of an IBOR. The removal of LIBOR as an appropriate
benchmark interest rate is effective for reporting periods ending after December 31, 2021. All other
requirements of this Statement are effective for reporting periods beginning after June 15, 2021, early
application is encouraged.
f. Cash and Cash Equivalents
The District considers all highly liquid investments with a maturity of three months or less at the time of
purchase to be cash equivalents.
g. Investments and Investment Policy
The District has adopted an investment policy directing the District’s General Manager or Finance Manager
to invest, reinvest, sell, or exchange securities.
Investments are stated at fair value, which is the price that would be received to sell an asset or paid to
transfer a liability in an orderly transaction between market participants at the measurement date. Changes
in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year.
Investment income includes interest earnings, changes in fair value, and any gains or losses realized upon
the liquidation or sale of investments.
h. Accounts Receivable
The District extends credit to customers in the normal course of operations. Management evaluates all
accounts receivable and, if it is determined that they are uncollectible, they are written off as a bad debt
expense. A charge of $4,018 and $2,860 was made to bad debt expense for the years ended June 30, 2020
and 2019, respectively. Management has evaluated the remaining accounts receivable and has determined
that they are collectible.
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
i. Prepaid Expenses
Certain payments to vendors reflect costs or deposits applicable to future accounting periods and are
recorded as prepaid items in the basic financial statements.
j. Inventory
Inventory consists primarily of materials and supplies used in the construction and maintenance of the water
and sewer systems and are stated at cost using the average-cost method on a first-in, first-out basis.
k. Capital Assets
Capital assets acquired and/or constructed are capitalized at historical cost. District policy has set the
capitalization threshold for reporting capital assets at $5,000 with an expected useful life of greater than one
year. Contributed assets are recorded at acquisition value at the date of acquisition. Upon retirement or other
disposition of capital assets, the cost and related accumulated depreciation are removed from the respective
balances and any gains or losses are recognized.
Depreciation is recorded on the straight-line basis over the estimated useful lives of the assets as follows:
Source of Supply 30 - 75 years
Pumping Plant 20 - 40 years
Water Treatment Plant 12 - 40 years
Sewer Plant 5 - 60 years
Transmission and Distribution Plant 10 - 40 years
General Plant 3 - 40 years
l. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred
outflows of resources. This separate financial statement element, deferred outflows of resources, represents
a consumption of net position that applies to future periods and will not be recognized as an outflow of
resources (expense) until that time. The District has the following items that qualify for reporting in this
category:
Deferred outflow related to loss on refunding. A deferred loss on refunding results from the
difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred
and amortized over the shorter of the life of the refunded or refunding debt.
Deferred outflows related to pensions and OPEB for employer contributions made after the
measurement date of the net pension liability and the net OPEB liability.
Deferred outflows related to pensions for differences between actual and expected experiences,
changes in assumptions, and changes in employer’s proportion and differences between the
employer’s contributions and the employer’s proportionate share of contributions. These amounts
are amortized over a closed period equal to the average of the expected remaining services lives of
all employees that are provided with pensions through the plans.
Deferred outflows from OPEB resulting from changes in assumptions. This amount is amortized
over a closed period equal to the average of the expected remaining service lives of all employees
that are provided with retiree health benefits through the plan.
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
l. Deferred Outflows/Inflows of Resources (Continued)
In addition to liabilities, the statement of net position will sometimes report a separate section for deferred
inflows of resources. This separate financial statement element, deferred inflows of resources, represents an
acquisition of net position that applies to future periods and will not be recognized as an inflow of resources
(revenue) until that time. The District has the following items that qualify for reporting in this category:
Deferred inflow related to gain on refunding. A deferred gain on refunding results from the
difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred
and amortized over the shorter of the life of the refunded or refunding debt.
Deferred inflows related to pensions and OPEB resulting from the difference in projected and actual
earnings on investments of the pension plans’ fiduciary net position and OPEB plans’ fiduciary net
position. These amounts are amortized over five years.
Deferred inflows related to pensions and OPEB for differences between actual and expected
experiences. This amount is amortized over a closed period equal to the average of the expected
remaining services lives of all employees that are provided with pension and retiree health benefits
through the respective plans.
Deferred inflows related to pensions for differences between changes of assumptions and changes
in employer’s proportion and differences between the employer’s contributions and the employer’s
proportionate share of contributions. These amounts are amortized over a closed period equal to the
average of the expected remaining services lives of all employees that are provided with pensions
through the plans.
m. Compensated Absences
The District’s policy is to permit employees to accumulate earned vacation and sick leave. The liability for
vested vacation and sick leave is recorded as an expense when earned. Employees may carry forward up to
one-and-a-half years of earned vacation days and an unlimited number of sick leave days. Upon termination
or retirement, permanent employees are entitled to receive compensation at their current base salary for all
unused eligible leave.
Permanent employees that retire in accordance with California Public Employee’s Retirement System
(CalPERS) qualifications are entitled to receive cash compensation at their current base salary for
three-eighths of all unused sick leave, and the remaining five-eighths of the unused sick leave is contributed
to the employee’s CalPERS account. The District has accrued 100% of the unused sick leave as a liability,
as it expects most employees to meet CalPERS requirements when retiring or leaving the District.
n. Customer Deposits
Customer deposits may be collected at the time water service is initiated. Deposits may be applied to
customer accounts or refunded at the time an account is closed.
o. Construction Advances, Deposits, and Bonding Deposits
Construction deposits are collected by the District to cover the cost of construction projects within the
District. Funds in excess of project costs are refunded to the customer.
The District’s policy is to maintain certain bonding requirements for water and sewer construction projects
performed within District boundaries to ensure the proper completion of the project. Deposited amounts are
refunded upon final approval of the project.
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
p. Unearned Revenue
Unearned revenue consists of customer refunds that have not been cashed.
q. Unearned Annexation Revenue
The District collects a fee from newly annexed developments for all residential and commercial properties.
This fee is in lieu of the District’s share of 40 years of the 1% property tax revenue that the District no
longer receives post-Proposition 13. The fee is a present worth value required to generate a 40-year revenue
stream equivalent to the lost property tax revenue.
The fee is calculated based on the fair market value estimate of the improved property at the time the fee is
collected and is based on the current rate of return on the District’s investments. The deposit balance
accrues interest and provides a source of operational revenue for the District and is amortized on a straight-
line basis over 40 years. This unearned revenue source may be used for capital facilities in the future if
approved by the Board of Directors.
r. Net Position
In the statement of net position, net position is classified in the following categories:
Net investment in capital assets - This amount consists of capital assets net of accumulated
depreciation and reduced by outstanding debt that is attributed to the acquisition, construction, or
improvement of the assets.
Restricted net position - This amount is restricted by external creditors, grantors, contributors, or
laws or regulations of other governments. Amounts reported in restricted net position for the years
ended June 30, 2020 and 2019, represent the following:
Amounts of $105,785 and $103,420, respectively, which are the balance remaining of
administrative penalty fees collected by the District that must be used for capital
improvement projects that are related to conservation efforts, water use efficiency
improvements, water conservation education, and regulatory compliance.
Amounts of $1,417,430 and $1,371,644, respectively, represent funds held in a trust with
PARS that are restricted for future contributions to pension plans and $608,558 and
$588,901, respectively, represent funds held in a trust with PARS that are restricted for
future contributions to an OPEB plan.
Unrestricted net position - This amount is all net position that does not meet the definition of net
investment in capital assets or restricted net position.
s. Net Position Flow Assumptions
Sometimes the District will fund outlays for a particular purpose from both restricted (e.g., restricted bond
or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted - net
position and unrestricted - net position in the statement of net position, a flow assumption must be made
about the order in which the resources are considered to be applied.
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
s. Net Position Flow Assumptions (Continued)
It is the District’s practice to consider restricted - net position to have been depleted before unrestricted - net
position is applied.
t. Operating Revenues and Expenses
Operating revenues, such as charges for services (water sales and sewer service charges), result from
exchange transactions associated with the principal activity of the District. Nonoperating revenues, such as
property taxes, assessments, and investment income, result from nonexchange transactions or ancillary
activities in which the District receives value without directly giving equal value in exchange.
Operating expenses include the costs of providing water, sewer, and related services, administrative
expenses, and depreciation on capital assets. All expenses not meeting this definition are reported as
nonoperating expenses.
u. Property Taxes and Assessments
The Orange County Assessor’s Office assesses all real and personal property within Orange County each
year. The Orange County Tax Collector’s Office bills and collects the District’s share of property taxes and
assessments. The Orange County Treasurer’s Office remits current and delinquent property tax collections
to the District throughout the year. Property taxes in California are levied in accordance with Article XIIIA
of the State Constitution at 1% of countywide assessed valuations. This levy is allocated pursuant to state
law to the appropriate units of local governments.
Property taxes receivable at year-end are related to property taxes collected by the Orange County Tax
Collector, which have not been credited to the District’s cash balance as of June 30. The property tax
calendar is as follows:
Lien Date January 1
Levy Date July 1
Due Dates First Installment - November 1
Second Installment - March 1
Collection Dates First Installment - December 10
Second Installment - April 10
v. Water and Sewer Sales
The District recognizes water and sewer service charges based on cycle billings rendered to the customers
each month.
w. Capital Contributions
Capital contributions represent cash and capital asset additions contributed to the District by property
owners or real estate developers desiring services that require capital expenditures or capacity commitment.
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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
x. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to
pensions, and pension expense, information about the fiduciary net position of the District’s CalPERS plan
and additions to/deductions from the plan’s fiduciary net position have been determined on the same basis
as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee
contributions) are recognized when due and payable in accordance with the benefit terms. Investments are
reported at fair value.
y. Post-Employment Benefits Other Than Pensions (OPEB)
For purposes of measuring the net OPEB liability and deferred outflows/inflows of resources related to
OPEB, and OPEB expense, information about the fiduciary net position of the District’s OPEB plan and
additions to/deductions from the OPEB plan’s fiduciary net position have been determined on the same
basis as they are reported by the plan. For this purpose, the District’s OPEB plan recognizes benefit
payments when due and payable in accordance with the benefit terms. Investments are reported at fair
value.
z. Budgetary Policies
The District adopts annual nonappropriated budget for planning, control, and evaluation purposes.
Budgetary control and evaluation are affected by comparisons of actual revenues and expenses with planned
revenues and expenses for the period. Encumbrance accounting is not used to account for commitments
related to unperformed contracts for construction and services.
aa. Use of Estimates
The financial statements are prepared in accordance with accounting principles generally accepted in the
United States of America and, accordingly, include amounts that are based on management’s best estimates
and judgments. Accordingly, actual results could differ from the estimates.
ab. Prior-Year Data
Selected information regarding the prior year has been included in the accompanying financial statements.
This information has been included for comparison purposes only and does not represent a complete
presentation in accordance with accounting principles generally accepted in the United States of America.
Accordingly, such information should be read in conjunction with the District’s prior-year financial
statements from which this selected financial data was derived.
ac. Reclassifications
Certain amounts in the June 30, 2019 financial statements have been reclassified for comparative purposes
to conform to the presentation in the June 30, 2020 financial statements. There was no change in reported
net income or net position related to these reclassifications.
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NOTE 2 - CASH AND INVESTMENTS
Cash and Investments
Cash and investments as of June 30, 2020 and 2019, are reported in the accompanying statement of net position
as follows:
2020 2019
Unrestricted current assets:
Cash and cash equivalents 34,780,016$ 28,978,387$
Investments 4,232,940 7,110,770
Restricted assets:
Cash and investments held by fiscal agent 43 252
Cash and investments - pension trust 1,417,430 1,371,644
Cash and investments - OPEB trust 608,558 588,901
Total cash and investments 41,038,987$ 38,049,954$
Cash and investments as of June 30, 2020 and 2019, consisted of the following:
2020 2019
Cash on hand 1,250$ 1,250$
Deposits with financial institutions 1,131,165 518,382
Investments 39,906,572 37,530,322
Total cash and investments 41,038,987$ 38,049,954$
Investments Authorized by the California Government Code and the District’s Investment Policy
The table below identifies the investment types that are authorized for the District by the California Government
Code (or the District’s investment policy, where more restrictive). The table also identifies certain provisions of
the California Government Code (or the District’s investment policy, where more restrictive) that address
interest rate risk, credit risk, and concentration of credit risk.
This table does not address investments of debt proceeds held by bond trustees that are governed by the
provisions of debt agreements of the District, rather than the general provisions of the California Government
Code or the District’s investment policy. This table does not address investments of the employer contributions
to the other post-employment benefit trust that are governed by the trust agreement or the investments of funds
within the pension and other post-employment benefit (OPEB) trusts that are governed by the agreement
between the District and the trustees, rather than the general provisions of the California Government Code or
the District’s Investment Policy.
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NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
Investments Authorized by the California Government Code and the District’s Investment Policy
(Continued)
Maximum
Maturity
Maximum
Percentage of
Portfolio
Maximum
Investment in
One Issuer
Minimum
Credit Rating
Bank or Savings and Loans 5 years None None FDIC or FSLIC
Negotiable Certificates of Deposit 5 years 30% None
A and FDIC
collateralized
Local Agency Investment Fund N/A None None None
Orange County Commingled Investment Pool N/A None None N/A
California Asset Management Program N/A (1) None N/A
United States Treasury Bills, Notes and Bonds 5 years None None N/A
United States Government-Sponsored
Agency Securities 5 years None None N/A
Corporate Bonds 5 years 30% None A
Banker’s Acceptance 180 days 10% 5% A-1
Commercial Paper 270 days 25% 5% A-1
CalTRUST Investment Pool N/A None None N/A
Money Market Mutual Funds N/A 20% 10% N/A
(1) Limited to bond proceeds held by the District.
N/A Not applicable
Authorized Investment Type
Investments Authorized by Debt Agreements
Investments of debt proceeds held by bond trustees are governed by the provisions of debt agreements, rather
than the general provisions of the California Government Code or the District’s investment policy. Investments
authorized for funds held by bond trustees include, US Treasury Bills, Notes and Bonds, US Treasury
Obligations, Resolution Funding Corp (REFCORP), Prefunded Municipal Bonds, US Government-Sponsored
Agency Securities, Commercial Paper, Money Market Mutual Funds, Certificates of Deposits, Guaranteed
Investment Contracts, Banker’s Acceptance, Repurchase Agreements, and Local Agency Investment Funds.
There are no limitations on the maximum amount that can be invested in one issuer, maximum percentage
allowed, or the maximum maturity of an investment, except for the maturity of Banker’s Acceptance, which are
limited to one year and Repurchase Agreements, which are limited to 30 days.
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an
investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to
changes in market interest rates. One of the ways that the District manages its exposure to interest rate risk is by
purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities
so that a portion of the portfolio is maturing or coming close to maturity as necessary to provide the cash flow
and liquidity needed for operations.
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NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
Disclosures Relating to Interest Rate Risk (Continued)
Information about the sensitivity of the fair values of the District’s investments (including investments held by
bond trustee) to market interest rate fluctuations is provided by the following tables that show the distribution of
the District’s investments by maturity as of June 30, 2020 and 2019.
12 Months 13 to 24 25 to 36 37 to 48 48 to 60
or Less Months Months Months Months Total
Local Agency Investment Fund 30,338,670$ -$ -$ -$ -$ 30,338,670$
Negotiable Certificates of Deposits 2,014,280 2,218,660 - - - 4,232,940
Money Market Mutual Funds 3,308,931 - - - - 3,308,931
Restricted:
Pension Trust - PARS Pooled Trust 1,417,430 - - - - 1,417,430
OPEB Trust - PARS Pooled Trust 608,558 - - - - 608,558
Held by Bond Trustee:
Money Market Mutual Funds 43 - - - - 43
Total 37,687,912$ 2,218,660$ -$ -$ -$ 39,906,572$
12 Months 13 to 24 25 to 36 37 to 48 48 to 60
or Less Months Months Months Months Total
CalTRUST Investment Pool 12,208,015$ -$ -$ -$ -$ 12,208,015$
Local Agency Investment Fund 10,417,666 - - - - 10,417,666
Negotiable Certificates of Deposits 247,509 1,248,338 3,129,251 - 486,712 5,111,810
United States Government-Sponsored
Agency Securities - 1,998,960 - - - 1,998,960
Money Market Mutual Funds 5,833,074 - - - - 5,833,074
Restricted:
Pension Trust - PARS Pooled Trust 1,371,644 - - - - 1,371,644
OPEB Trust - PARS Pooled Trust 588,901 - - - - 588,901
Held by Bond Trustee:
Money Market Mutual Funds 252 - - - - 252
Total 30,667,061$ 3,247,298$ 3,129,251$ -$ 486,712$ 37,530,322$
Investment Type
Investment Type
Remaining Maturity (in Months)June 30, 2020
June 30, 2019 Remaining Maturity (in Months)
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NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the
investment. This is measured by the assignment of a rating by a nationally recognized statistical rating
organization. Presented in the following table are the minimum ratings required by (where applicable) the
California Government Code, the District’s investment policy, or debt agreements and the actual S&P credit
rating as of June 30, 2020 and 2019, for each investment type.
Minimum Total
Legal as of Not
Rating June 30, 2020 Rated A- AAA
Local Agency Investment Fund N/A 30,338,670$ 30,338,670$ -$ -$
Negotiable Certificates of Deposits A 4,232,940 3,219,710 1,013,230 -
Money Market Mutual Funds N/A 3,308,931 - - 3,308,931
Restricted:
Pension Trust - PARS Pooled Trust N/A 1,417,430 1,417,430 - -
OPEB Trust - PARS Pooled Trust N/A 608,558 608,558 - -
Held by Bond Trustee:
Money Market Mutual Funds N/A 43 - - 43
Total 39,906,572$ 35,584,368$ 1,013,230$ 3,308,974$
Minimum Total
Legal as of Not
Rating June 30, 2019 Rated AA+ AAA
CalTRUST Investment Pool N/A 12,208,015$ 10,838,552$ 1,369,463$ -$
Local Agency Investment Fund N/A 10,417,666 10,417,666 - -
United States Government-Sponsored
Agency Securities N/A 1,998,960 - 1,998,960 -
Negotiable Certificates of Deposits A 5,111,810 5,111,810 - -
Money Market Mutual Funds N/A 5,833,074 5,833,074 - -
Restricted:
Pension Trust - PARS Pooled Trust N/A 1,371,644 1,371,644
OPEB Trust - PARS Pooled Trust N/A 588,901 588,901
Held by Bond Trustee:
Money Market Mutual Funds N/A 252 - - 252
Total 37,530,322$ 34,161,647$ 3,368,423$ 252$
June 30, 2020
Investment Type
June 30, 2019
Investment Type
Concentration of Credit Risk
The investment policy of the District contains no limitations on the amount that can be invested in any one
issuer beyond that stipulated by the California Government Code with the exception of banker’s acceptances,
commercial paper, and money market funds, which are limited to an investment in any one issuer of 5%, 5%,
and 10%, respectively. The District has no investments that exceed these limits.
Page 109 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
35
NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution,
the District will not be able to recover its deposits or will not be able to recover collateral securities that are in
the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the
failure of the counterparty (e.g., broker-dealer) to a transaction, the District will not be able to recover the value
of its investment or collateral securities that are in the possession of another party. With respect to investments,
custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk
does not apply to a local government’s indirect investment in securities through the use of mutual funds or
government investment pools (such as the Local Agency Investment Fund (LAIF) and CalTRUST Investment
Pool).
The California Government Code and the District’s investment policy do not contain legal or policy
requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the
following provision for deposits: The California Government Code requires that a financial institution secure
deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by
a depository regulated under state law (unless so waived by the governmental unit). The market value of the
pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public
agencies. California law also allows financial institutions to secure District deposits by pledging first trust deed
mortgage notes having a value of 150% of the secured public deposits.
As of June 30, 2020 and 2019, all of the District’s deposits with financial institutions were covered by federal
depository insurance limits or were held in collateralized accounts.
Investment in State Investment Pool
The District is a voluntary participant in LAIF that is regulated by California Government Code Section 16429
under the oversight of the Treasurer of the State of California. The fair value of the District’s investment in this
pool is reported in the accompanying financial statements at amounts based upon the District’s pro rata share of
the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio).
Investment in CalTRUST Investment Pool
CalTRUST is a joint powers agency authority created by local public agencies to provide a convenient method
for local public agencies to pool their assets for investment purposes. CalTRUST is governed by a Board of
Trustees made up of experienced local agency treasurers and investment officers. The Board of Trustees sets
overall policies for the program and selects and supervises the activities of the investment manager and other
agents. CalTRUST maintains and administers five pooled accounts within the program: Money Market, Short-
Term, Medium-Term, Liquidity Fund, and Government Fund. The funds permit daily transactions, with liquidity
ranging from same-day to two days, and with no limit on the amount of funds that may be invested. All
CalTRUST accounts comply with the limits and restrictions placed on local agency investments by the
California Government Code. There is no maximum investment limit. The fair value of the District’s investment
in this pool is reported in the accompanying financial statements at amounts based upon the District’s percentage
interest of the fair value provided by CalTRUST for the CalTRUST accounts (in relation to the amortized cost
of that portfolio). The balance available for withdrawal is based on the accounting records maintained by
CalTRUST. As of June 30, 2019, the District was invested in Short-Term and Medium-Term investments
through CalTRUST. The District was no longer invested in CalTRUST as of June 30, 2020.
Page 110 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
36
NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
Cash and Investments - Other Post-Employment Benefit (OPEB) and Pension Trust
Restricted assets are financial resources generated for a specific purpose, such as OPEB and pension benefits.
These assets are for the benefit of a specific purpose and, as such, are legally or contractually restricted by an
external third-party agreement. The District’s restricted assets consisted of a trust account with the Public
Agency Retirement Services (PARS) to hold assets that are legally restricted for use in administering the
District’s OPEB health plan and pension plan. The OPEB and pension trusts funds’ specific cash and
investments are listed as restricted cash and investments on the schedule of net position and are managed by a
third-party portfolio manager under guidelines approved by the District. The District-approved guidelines are as
follows:
Risk Tolerance Moderate
Risk Management The portfolio is constructed to control through four layers of diversification
- asset classes (cash, fixed income, equity), investment styles (large cap,
small cap, international, value, growth), managers and securities.
Disciplined mutual fund selection and monitoring process help to drive
return potential while reducing portfolio risk.
Investment Objective To provide current income and moderate capital appreciation. It is
expected that dividend and interest income will comprise a significant
portion of total return, although growth through capital appreciation is
equally important.
Strategic Ranges 0% - 20% Cash
40% - 60% Fixed Income
40% - 60% Equity
Fair Value Measurements
The District categorizes its fair value measurement within the fair value hierarchy established by accounting
principles generally accepted in the United States of America. The hierarchy is based on the valuation inputs
used to measure the fair value of the assets. Level 1 inputs are quoted prices in active markets for identical
assets, Level 2 inputs are quoted prices for similar assets in active markets, and Level 3 inputs are significant
unobservable inputs.
Negotiable certificates of deposit and United States Government - Sponsored Agency securities classified in
level 2 of the fair value hierarchy are valued using a matrix pricing technique. Matrix pricing is used to value
securities based on the securities’ relationship to benchmark quoted prices.
Page 111 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
37
NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
Fair Value Measurements (Continued)
The District has the following recurring fair value measurements as of June 30, 2020 and 2019:
June 30, 2020 Quote d Observable Unobservable
Prices Inputs Inputs
Level 1 Level 2 Level 3 Total
Negotiable Certificates of Deposit -$ 4,232,940$ -$ 4,232,940$
Total Leveled Investments -$ 4,232,940$ -$ 4,232,940
Local Agency Investment Fund* 30,338,670
Money Market Mutual Funds* 3,308,931
Restricted:
Pension Trust - PARS Pooled Trust* 1,417,430
OPEB Trust - PARS Pooled Trust* 608,558
Held by Bond Trustee:
Mone y Market Mutual Funds*43
Total Investments 39,906,572$
June 30, 2019 Quote d Observable Unobservable
Prices Inputs Inputs
Level 1 Level 2 Level 3 Total
United States Government-Sponsored
Agency Securities -$ 1,998,960$ -$ 1,998,960$
Negotiable Certificates of Deposit - 5,111,810 - 5,111,810
Total Leveled Investments -$ 7,110,770$ -$ 7,110,770
CalTRUST Investment Pool* 12,208,015
Local Agency Investment Fund* 10,417,666
Money Market Mutual Funds* 5,833,074
Restricted:
Pension Trust - PARS Pooled Trust* 1,371,644
OPEB Trust - PARS Pooled Trust* 588,901
Held by Bond Trustee:
Mone y Market Mutual Funds*252
Total Investments 37,530,322$
* Not subject to fair value measurement hierarchy.
Page 112 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
38
NOTE 3 - RESTRICTED ASSETS
Restricted assets are provided by and are to be used for the following uses as of June 30, 2020 and 2019:
Use 2020 2019
Bond proceeds Repayment of debt 43$ 252$
Pension Trust - PARS Pooled Trust Payment of pension benefits 1,417,430 1,371,644
OPEB Trust - PARS Pooled Trust Payment of OPEB benefits 608,558 588,901
Total restricted assets 2,026,031$ 1,960,797$
Source
NOTE 4 - CAPITAL ASSETS
Changes in capital assets for the year ended June 30, 2020, were as follows:
Balance at Deletions/ Balance at
June 30, 2019 Additions Transfers June 30, 2020
Capital assets, not depreciated:
Land, mineral, and water rights 287,419$ -$ -$ 287,419$
Construction in progress 2,443,330 4,106,457 (3,180,721) 3,369,066
Total capital assets,
not depreciated 2,730,749 4,106,457 (3,180,721) 3,656,485
Capital assets, being depreciated:
Source of supply 6,348,997 - - 6,348,997
Pumping plant 28,427,965 9,590 - 28,437,555
Water treatment plant 3,507,669 - - 3,507,669
Transmission and distribution plant 236,475,593 2,475,943 - 238,951,536
General plant 22,252,650 749,338 - 23,001,988
Total capital assets,
being depreciated 297,012,874 3,234,871 - 300,247,745
Less accumulated depreciation for:
Source of supply (3,007,049) (177,083) - (3,184,132)
P umping plant (9,052,404) (1,182,520) - (10,234,924)
Water treatment plant (2,324,068) (215,174) - (2,539,242)
Transmission and distribution plant (82,422,375) (5,290,363) - (87,712,738)
General plant (12,027,152) (891,999) - (12,919,151)
Total accumulated depreciation (108,833,048) (7,757,139) - (116,590,187)
Total capital assets,
being depreciated, net 188,179,826 (4,522,268) - 183,657,558
Total capital assets, net 190,910,575$ (415,811)$ (3,180,721)$ 187,314,043$
Depreciation expense for the depreciable capital assets was $7,757,139 for the fiscal year-ended June 30, 2020.
Page 113 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
39
NOTE 4 - CAPITAL ASSETS (CONTINUED)
Changes in capital assets for the year ended June 30, 2019, were as follows:
Balance at Deletions/ Balance at
June 30, 2018 Additions Transfers June 30, 2019
Capital assets, not depreciated:
Land, mineral, and water rights 287,419$ -$ -$ 287,419$
Construction in progress 10,500,701 5,489,806 (13,547,177) 2,443,330
Total capital assets,
not depreciated 10,788,120 5,489,806 (13,547,177) 2,730,749
Capital assets, being depreciated:
Source of supply 6,348,997 - - 6,348,997
Pumping plant 26,349,078 5,742,845 (3,663,958) 28,427,965
Water treatment plant 3,507,669 - - 3,507,669
Transmission and distribution plant 229,372,432 7,266,963 (163,802) 236,475,593
General plant 21,933,690 536,484 (217,524) 22,252,650
Total capital assets,
being depreciated 287,511,866 13,546,292 (4,045,284) 297,012,874
Less accumulated depreciation for:
Source of supply (2,829,966) (177,083) - (3,007,049)
Pumping plant (10,389,995) (937,268) 2,274,859 (9,052,404)
Water treatment plant (2,108,894) (215,174) - (2,324,068)
Transmission and distribution plant (77,369,754) (5,165,474) 112,853 (82,422,375)
General plant (11,340,252) (827,754) 140,854 (12,027,152)
Total accumulated depreciation (104,038,861) (7,322,753) 2,528,566 (108,833,048)
Total capital assets,
being depreciated, net 183,473,005 6,223,539 (1,516,718) 188,179,826
Total capital assets, net 194,261,125$ 11,713,345$ (15,063,895)$ 190,910,575$
Depreciation expense for the depreciable capital assets was $7,322,753 for the fiscal year-ended June 30, 2019.
Page 114 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
40
NOTE 5 - LONG-TERM LIABILITIES
Changes in long-term liabilities for the year ended June 30, 2020, were as follows:
Balance Balance Due Within
July 1, 2019 Additions Deletions June 30, 2020 One Year
Certificates of Participation:
2012A Revenue Refunding Certificates
of Participation 6,625,000$ -$ (315,000)$ 6,310,000$ 335,000$
2017A Revenue Bonds 27,560,000 - (860,000) 26,700,000 895,000
Subtotal 34,185,000 - (1,175,000) 33,010,000 1,230,000
Add (Less):
2012A Premium 671,810 - (47,703) 624,107 -
2017A Premium 4,009,270 - (208,274) 3,800,996 -
Total Certificates of Participation 38,866,080 - (1,430,977) 37,435,103 1,230,000
Revolving Credit - Direct Placement - 1,443,751 - 1,443,751 -
Compensated balances 1,561,861 758,855 (621,348) 1,699,368 424,842
Total 40,427,941$ 2,202,606$ (2,052,325)$ 40,578,222$ 1,654,842$
Changes in long-term liabilities for the year ended June 30, 2019, were as follows:
Balance Balance Due Within
July 1, 2018 Additions Deletions June 30, 2019 One Year
Certificates of Participation:
2012A Revenue Refunding Certificates
of Participation 6,935,000$ -$ (310,000)$ 6,625,000$ 315,000$
2017A Revenue Bonds 28,390,000 - (830,000) 27,560,000 860,000
Subtotal 35,325,000 - (1,140,000) 34,185,000 1,175,000
Add (Less):
2012A Premium 719,513 - (47,703) 671,810 -
2017A Premium 4,217,543 - (208,273) 4,009,270 -
Total Certificates of Participation 40,262,056 - (1,395,976) 38,866,080 1,175,000
Compensated balances 1,755,262 840,575 (1,033,976) 1,561,861 390,465
Total 42,017,318$ 840,575$ (2,429,952)$ 40,427,941$ 1,565,465$
2012A Revenue Refunding Certificates of Participation
In September 2012, the Corporation issued $8,330,000 of Revenue Refunding Certificates of Participation,
Series 2012A (the 2012A Certificates). The 2012A Certificates were issued to provide funds (1) to advance
refund all of the currently outstanding District Certificates of Participation Series 2003 (the 2003 Certificates)
and (2) to pay costs of issuance of the 2012A Bonds. The District completed the refunding to reduce its total
debt service payments over the next 21 years by over $1.72 million, resulting in an economic gain (difference
between the present value of the old and new debt service payments) of over $1.32 million. The 2003
Certificates were paid off in October 2012.
The 2012A Certificates bear interest ranging from 2% to 5%, payable semiannually on April 1 and October 1.
There is no reserve requirement for the 2012A Certificates.
Page 115 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
41
NOTE 5 - LONG-TERM LIABILITIES (CONTINUED)
2012A Revenue Refunding Certificates of Participation (Continued)
The 2012A Certificates are obligations of the Corporation payable solely from payments received from the
District pursuant to the Installment Purchase Agreement by and between the District and the Corporation. The
Installment Purchase Agreement requires the District to fix, prescribe, and collect rates and charges for the water
service that will be at least sufficient to yield during each fiscal year net revenues equal to 110% of the debt
service for such fiscal year. For fiscal years 2020 and 2019, the net revenues are equal to 199% and 302% of the
debt service, respectively.
The 2012A Certificates are subject to federal arbitrage regulations and have no amounts due.
At June 30, 2020 and 2019, the 2012A Certificates’ outstanding balance was $6,310,000 and $6,625,000,
respectively.
The annual debt service requirements for the 2012A Certificates outstanding at June 30, 2020, are as follows:
Year
Ending
June 30, Principal Interest Total
2021 335,000$ 255,712$ 590,712$
2022 345,000 241,250 586,250
2023 360,000 225,388 585,388
2024 375,000 208,213 583,213
2025 395,000 188,653 583,653
2026 - 2030 2,300,000 619,965 2,919,965
2031 - 2034 2,200,000 143,083 2,343,083
6,310,000$ 1,882,264$ 8,192,264$
2017A Revenue Bonds
In May 2017, the Authority issued $29,335,000 of Revenue Bonds, Series 2017A (the 2017A Bonds). The
2017A Bonds were issued to provide funds (1) to finance the acquisition and construction of certain
improvements to the District’s water system, (2) to advance refund all of the currently outstanding District
Revenue Certificates of Participation Series 2008, and (3) to pay costs of issuance of the 2017A Bonds. A
portion of the proceeds was deposited in an escrow fund with a trustee. The funds will be used to pay the
outstanding balance of the Revenue Certificates of Participation Series 2008. The 2008 Certificates were paid
off in October 2017. The District completed the refunding to reduce its total debt service payments over the next
21 years by more than $5.05 million, resulting in an economic gain (difference between the present value of the
old and new debt service payments) of approximately $4.22 million.
Page 116 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
42
NOTE 5 - LONG-TERM LIABILITIES (CONTINUED)
2017A Revenue Bonds (Continued)
At June 30, 2020 and 2019, the 2017A Bonds’ outstanding balance was $26,700,000 and $27,560,000,
respectively.
The 2017A Bonds bear interest at rates ranging from 3% to 5%, payable semiannually on April 1 and October 1.
There is no reserve requirement for the 2017A Bonds.
The 2017A Bonds are obligations of the Authority payable solely from payments received from the District
pursuant to the Installment Purchase Agreement by and between the District and the Authority. The Installment
Purchase Agreement requires the District to fix, prescribe, and collect rates and charges for the water service
that will be at least sufficient to yield during each fiscal year net revenues equal to 125% of the debt service for
such fiscal year. For fiscal years 2020 and 2019, the net revenues are equal to 199% and 302% of the debt
service, respectively.
The 2017A Bonds are subject to federal arbitrage regulations and have no amounts due.
The annual debt service requirements for the 2017A Bonds outstanding at June 30, 2020, are as follows:
Year
Ending
June 30, Principal Interest Total
2021 895,000$ 1,243,669$ 2,138,669$
2022 945,000 1,197,669 2,142,669
2023 990,000 1,149,294 2,139,294
2024 1,045,000 1,098,419 2,143,419
2025 1,095,000 1,044,919 2,139,919
2026 - 2030 6,320,000 4,337,570 10,657,570
2031 - 2035 7,745,000 2,861,841 10,606,841
2036 - 2039 7,665,000 785,075 8,450,075
26,700,000$ 13,718,456$ 40,418,456$
Revolving Credit Agreement
On May 12, 2020, the District entered into a Revolving Credit Agreement (Agreement) with Bank of America.
Under the Agreement, the District can borrow a maximum aggregate amount of $20,000,000 on any business
day from May 12, 2020 to the earlier of (a) May 12, 2023 and (b) the date the Revolving Commitment is
reduced to zero (availability period). The proceeds of the Revolving Loans will be utilized to pay for capital
projects of the Water System. The District can elect that any Revolving Loan be either a Fixed Rate Revolving
Loan or a Floating Rate Revolving Loan. A Fixed Rate Revolving Loan will bear interest at the fixed rate, which
is equal to the sum of (i) the product of 80% and the LIBOR rate for the applicable interest period and (ii) the
Applicable Margin. A Floating Rate Revolving Loan will bear interest at the floating rate, which is a variable
rate of interest equal to the sum of (i) the product of 80% and the LIBOR Rate (Floating) and (ii) the Applicable
Margin.
Page 117 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
43
NOTE 5 - LONG-TERM LIABILITIES (CONTINUED)
Revolving Credit Agreement (Continued)
The Applicable Margin means a rate per annum associated with the Level corresponding to the lowest long-term
unenhanced debt rating assigned by any Moody’s Fitch, or S&P to any Senior Indebtedness, as specified below:
Level
Moody’s
Rating S&P Rating Fitch Rating
Applicable
Margin
Level 1 Aa3 or above AA- or above AA- or above 0.41%
Level 2 A1 A+ A+ 0.56%
Level 3 A2 A A2 0.61%
Level 4 A3 A1 A3 0.66%
Level 5 Baa1 BBB+ BBB+ 0.81%
Level 6 Baa2 BBB BBB 0.96%
Level 7 Baa3 or below BBB- or below BBB- or below Default Rate*
*Default Rate means, for any day, a rate of interest per annum equal to the greater of (i) the Prime Rate in
effect on such day plus 5%, (ii) the Federal Funds Rate in effect on such day plus 6%, (iii) 10%, and (iv)
LIBOR Rate (Floating) plus 6%; provided that in no event shall the Default Rate exceed the Maximum
Interest Rate then in effect (the maximum rate permitted by law).
If one of the Ratings Agencies’ rating is at a different Level than the rating of another Rating Agency, the
Applicable Margin is based upon the Level in which the lowest rating appears.
Commitment Fees accrue during the entire availability period (May 12, 2020 to May 12, 2023) and are
calculated monthly, in arrears. Commitment Fees are equal to the product of (i) the Commitment Fee Rate and
(ii) the actual daily amount by which the Revolving Commitment exceeds the Outstanding Amount of
Revolving Loans.
The Commitment Fee Rate is a rate per annum associated with the Level corresponding to the lowest long-term
unenhanced debt rating assigned by any Moody’s Fitch, or S&P to any Senior Indebtedness, as specified below:
Level
Moody’s
Rating S&P Rating Fitch Rating
Commitment
Fee Rate if
Available
Commitment
≤ 60%
Utilized
Commitment
Fee Rate if
Available
Commitment
> 60%
Utilized
Level 1 Aa3 or above AA- or above AA- or above 0.20% 0.00%
Level 2 A1 A+ A+ 0.35% 0.00%
Level 3 A2 A A2 0.40% 0.00%
Level 4 A3 A1 A3 0.45% 0.00%
Level 5 Baa1 BBB+ BBB+ 0.60% 0.00%
Level 6 Baa2 BBB BBB 0.75% 0.00%
Level 7 Baa3 or below BBB- or
below
BBB- or
below
Default Rate Default Rate
Page 118 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
44
NOTE 5 - LONG-TERM LIABILITIES (CONTINUED)
Revolving Credit Agreement (Continued)
The District can prepay the Revolving Loans in whole or in part without premium or penalty. However, if the
Revolving Commitment is terminated or permanently reduced prior to May 12, 2021, the District must pay a
lender termination fee in an amount equal to the product of (a) the amount of Commitment Fees to be charged
on the Available Commitment amount from May 12, 2020 to May 12, 2021, less (b) the Commitment Fees paid
up to and including the date of such termination or permanent reduction.
The aggregate principal amount of the Revolving Loans outstanding is due on May 12, 2023. Interest and
Commitment Fees on each Revolving Loan are due and payable in arrears on the first business day of each
month, commencing on June 1, 2020.
The District must fix and prescribe rates and charges for water service that are sufficient to yield net revenues
after payment of debt service of 110%. The District is in compliance with this requirement.
As of June 30, 2020, the District’s Outstanding Revolving Loans amount to $1,443,751 and are due on
May 12, 2023. These loans were fixed rate loans with an interest rates ranging from .548% to .553% as of
June 30, 2020. Interest expense and commitment fees incurred for the fiscal year June 30, 2020 are $729 and
$5,188, respectively.
Estimated future debt service payments, utilizing the fixed rates in effect as of June 30, 2020, are as follows:
Year
Ending
June 30, Principal Interest Total
2021 -$ 7,936$ 7,936$
2022 - 7,936 7,936
2023 1,443,751 7,936 1,451,687
1,443,751$ 23,808$ 1,467,559$
Compensated Absences
Compensated absences are composed of unpaid vacation leave, sick leave, and compensating time off, which are
accrued as earned (see Note 1m).
Page 119 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
45
NOTE 6 - OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN
a. General Information about the OPEB Plan
Plan Description
The District, through an agent multiple-employer defined benefit plan, provides post-employment
health-care benefits to retirees managed through California Employers’ Retiree Benefit Trust (CERBT).
Specifically, the District provides health (medical, dental, and vision) insurance for its retired employees
and directors, their dependent spouses (if married and covered on the District’s plan at time of retirement),
or survivors in accordance with Board of Director resolutions. Medical coverage is provided for retired
employees who are age 50 or over and who have a minimum of five years of service with the District. Only
employees hired prior to December 8, 2011, qualify for these benefits. The District pays 100% of the
premium for the retiree and two-thirds of the premium amount for eligible dependents accrued at a rate of
one year for every three years of service. Two-thirds of the premium amount of medical coverage is
provided for the surviving spouse of retired employees for the remaining vested period. The plan does not
provide a publicly available financial report.
Employees Covered
As of the June 30, 2019 measurement date, the following current and former employees were covered by
the benefit terms under the plan:
Inactive employees or beneficiaries currently receiving benefits 15
Active employees 38
Total 53
Contributions
Benefit provisions and contribution requirements are established by District policy and may be amended by
the Board of Directors. The annual contribution is based on the actuarially determined contribution. For the
measurement period end June 30, 2019, the District made a contribution of $264,793 to the OPEB trust,
made payments totaling $154,103 for retiree health-care insurance benefits and the implied subsidy was
$43,784, resulting in payments of $462,680.
b. Net OPEB Liability
The District’s net OPEB liability was measured as of June 30, 2019, and the total OPEB liability used to
calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2019. A summary
of the principal assumptions and methods used to determine the total OPEB liability is shown below.
Page 120 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
46
NOTE 6 - OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN (CONTINUED)
b. Net OPEB Liability (Continued)
Actuarial Assumptions
The total OPEB liability in the June 30, 2019 actuarial valuation was determined using the following
actuarial assumptions and applied to all periods included in the measurement, unless otherwise specified:
Valuation Date June 30, 2019
Measurement Date June 30, 2019
Actuarial Cost Method Entry-age normal cost method
Actuarial Assumptions:
Discount Rate 6.50%
Inflation 2.75%
Projected Salary Increase 2.75% per year
Expected Long-Term Investment Rate of Return 6.50%
Health-care Cost Trend Rates 4.00% per year
Mortality, Preretirement Turnover
Derived from 2017 CalPERS OPEB assumptions
model for "public agency miscellaneous"
The actuarial assumptions used in the June 30, 2019 valuation were based on a standard set of assumptions
the actuary has used for similar valuations, modified as appropriate for the District.
The long-term expected rate of return was determined using a building-block method in which best-estimate
ranges of expected future real rates of return (expected returns, net of OPEB plan investment expense and
inflation) are developed for each major asset class. The asset class percentages were taken from the current
composition of the CERBT trust, and the expected yields were taken form a CalPERS publication for the
Pension Fund. These ranges are combined to produce the long-term expected rate of return by weighting the
expected future real rates of return by the target asset allocation percentage and by adding expected
inflation. Best estimates of arithmetic real rates of return for each major asset class included in the OPEB
plan’s target asset allocation as of June 30, 2019 are summarized in the following table:
Strategic Long-Term Expected
Allocation Real Rate of Return
Global equity 59.00% 5.25%
Fixed income 25.00% 0.99%
Treasury securities 5.00% 0.45%
Real estate trusts 8.00% 4.50%
Commodities 3.00% 3.90%
Total 100.00%
Asset Class
Using these figures, the weighted-average real rate of return is estimated to be 3.84%. Adding estimated
inflation of 2.75%, 6.59% is the estimate percentage of expected rate of return, which was rounded to 6.5%.
Page 121 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
47
NOTE 6 - OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN (CONTINUED)
b. Net OPEB Liability (Continued)
Discount Rate
The discount rate used to measure the total OPEB liability was 6.50%. The projection of cash flows used to
determine the discount rate assumed that the District’s contributions will be made at rates equal to the
retiree’s benefits. Based on those assumptions, the plan’s fiduciary net position was projected to be
available to make all projected OPEB payments for current active and inactive employees and beneficiaries.
Therefore, the long-term expected rate of return on the plan investments was applied to all periods of
projected benefit payments to determine the total OPEB liability.
c. Changes in the Net OPEB Liability
The changes in the net OPEB liability are as follows:
Total Plan Net
OPEB Fiduciary OPEB
Liability Net Position Liability
Balance at June 30, 2018
(Measurement Date)3,723,392$ 1,677,352$ 2,046,040$
Changes in the Year:
Service cost 75,308 - 75,308
Interest on the total OPEB liability 235,589 - 235,589
Differences between actual and
expected experience (368,334) - (368,334)
Changes in assumptions 53,671 - 53,671
Contribution - employer - 462,680 (462,680)
Net investment income - 118,711 (118,711)
Administrative expenses - (381) 381
Benefit payments (197,887) (197,887) -
Net Changes (201,653) 383,123 (584,776)
Balance at June 30, 2019
(Measurement Date)3,521,739$ 2,060,475$ 1,461,264$
Increase (Decrease)
Change of Assumptions
The probabilities of retirement, termination and mortality have been changed from the 2014 CalPERS
OPEB assumptions model to the 2017 CalPERS OPEB assumptions model.
Change of Benefit Terms
There was no change of benefit terms.
Page 122 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
48
NOTE 6 - OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN (CONTINUED)
c. Changes in the Net OPEB Liability (Continued)
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate
The following presents the net OPEB liability of the District, as well as what the District’s net OPEB
liability would be if it were calculated using a discount rate that is one percentage point lower or one
percentage point higher than the current discount rate:
1% Decrease Discount Rate 1% Increase
(5.50%) (6.50%) (7.50%)
Net OPEB Liability 1,808,239$ 1,461,264$ 1,158,469$
Sensitivity of the Net OPEB Liability to Changes in Health-care Cost Trend Rates
The following presents the net OPEB liability of the District, as well as what the District’s net OPEB
liability would be if it were calculated using health-care cost trend rates that are one percentage point lower
or one percentage point higher than the current health-care cost trend rates:
Current Health-care
1% Decrease Cost Trend Rates 1% Increase
(3.00%) (4.00%) (5.00%)
Net OPEB Liability 1,139,585$ 1,461,264$ 1,833,689$
d. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB
For the year ended June 30, 2020, the District recognized OPEB expense of $159,488. At June 30, 2020, the
District reported deferred outflows of resources and deferred inflows of resources related to OPEB from the
following sources:
Deferred Deferred
Outflows Inflows
of Resources of Resources
OPEB contributions subsequent to measurement date 490,937$ -$
Differences between actual and expected experience - (336,581)
Change in assumptions 49,044 -
Net difference between projected and actual earnings - (37,644)
Total 539,981$ (374,225)$
The net difference between projected and actual earnings on plan investments is amortized over a five-year
period. The differences between actual and expected experience and changes in assumptions are amortized
over the average of the expected remaining service lives of all employees, which is 11.6 years for the
measurement period ended June 30, 2019.
Page 123 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
49
NOTE 6 - OTHER POST-EMPLOYMENT BENEFITS (OPEB) PLAN (CONTINUED)
d. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB (Continued)
The amount of $490,937 reported as deferred outflows of resources related to contributions subsequent to
the measurement date will be recognized as a reduction of the net OPEB liability in the year ending
June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources
related to OPEB will be recognized as OPEB expense as follows:
Year
Ending
June 30, Amount
2021 (42,775)$
2022 (42,773)
2023 (31,535)
2024 (29,065)
2025 (27,126)
Thereafter (151,907)
e. Payable to the OPEB Plan
At June 30, 2020, the District had no outstanding amount of contributions to the OPEB plan as required for
the year ended June 30, 2020.
f. Additional Funding of the OPEB Plan
In November 2017, the District approved the creation of an OPEB defined benefit plan trust with PARS
(OPEB Trust). The PARS trust is legally restricted to providing benefits for members of the OPEB defined
benefit plan. However, in accordance with GASB 75, the asset balance is not included in the calculation of
the net OPEB liability above.
The District made no contributions to the OPEB Trust in the fiscal year ended June 30, 2020. Investment
earnings of $22,822, administrative expenses of $3,164, and no distributions (benefit payments) resulted in
an asset balance of $608,558 as of June 30, 2020.
NOTE 7 - PENSION PLANS
a. General Information about the Pension Plans
Plan Description
All qualified permanent and probationary employees are eligible to participate in the District’s separate
Miscellaneous Employee Pension Plans (Plans), which are cost-sharing multiple-employer defined benefit
pension plans administered by CalPERS. Benefit provisions under these plans are established by state
statute and District resolution. CalPERS issues publicly available reports that include a full description of
the pension plans regarding benefit provisions, assumptions, and membership information that can be found
on the CalPERS website.
Page 124 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
50
NOTE 7 - PENSION PLANS (CONTINUED)
a. General Information about the Pension Plans (Continued)
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death
benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of
credited service, equal to one year of full-time employment. Members with five years of total service are
eligible to retire at age 50 to 62 with statutorily reduced benefits. All members are eligible for non-
industrial disability benefits after five (5) years of service. The death benefit is one of the following: the
Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of
living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.
The Plans’ provisions and benefits in effect at the measurement date ended June 30, 2019, are summarized
as follows:
Tier I Tier II Tier III - PEPRA
Prior to On or After On or After
Hire date December 22, 2011 December 22, 2011 January 1, 2013
Benefit formula 2%@55 2%@60 2%@62
Benefit vesting schedule 5 years of service 5 years of service 5 years of service
Benefit payments monthly for life monthly for life monthly for life
Retirement age 50 - 63 50 - 63 52 - 67
Monthly benefits, as a % of eligible
compensation 1.426% to 2.418% 1.092% to 2.418% 1.0% to 2.5%
Required employee contribution rates 7%7%6.25%
Required employer contribution rates
Normal cost rate 9.409%8.099%6.842%
Payment of unfunded liability 421,448$ 716$ 3,256$
Miscellaneous
Contributions
Section 20814(c) of CalPERS law requires that the employer contribution rates for all public employers be
determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a
change in the rate. The total plan contributions are determined through CalPERS’s annual actuarial
valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of
benefits earned by employees during the year, with an additional amount to finance any unfunded accrued
liability. The District is required to contribute the difference between the actuarially determined rate and the
contribution rate of employees. District contribution rates may change if plan contracts are amended.
Payments made by the employer to satisfy contribution requirements that are identified by pension plan
terms as plan member contribution requirements are classified as plan member contributions.
Page 125 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
51
NOTE 7 - PENSION PLANS (CONTINUED)
b. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2020, the District reported net pension liabilities for its proportionate share of the net
pension liability of the Plans as follows:
Proportionate
Share of
Net Pension
Liability
Miscellaneous 9,372,305$
The District’s net pension liability for the Plans is measured as the proportionate share of the net pension
liability. The net pension liability of the Plans is measured as of June 30, 2019, and the total pension
liability for the Plans used to calculate the net pension liability was determined by an actuarial valuation as
of June 30, 2018, rolled forward to June 30, 2019, using standard update procedures. The District’s
proportionate share of the net pension liability was based on a projection of the District’s long-term share of
contributions to the pension plan relative to the projected contributions of all participating employers,
actuarially determined.
The District’s proportionate share of the net pension liability for the Plans as of the measurement dates
June 30, 2018 and 2019, was as follows:
Miscellaneous
Proportion - June 30, 2018 0.22419%
Proportion - June 30, 2019 0.23404%
Change - Increase (Decrease) 0.00985%
For the year ended June 30, 2020, the District recognized pension expense of $2,133,378. At June 30, 2020,
the District reported deferred outflows of resources and deferred inflows of resources related to pensions
from the following sources:
Deferred Deferred
Outflows Inflows
of Resources of Resources
Pension contributions subsequent to measurement date 1,110,885$ -$
Differences between actual and expected experience 650,946 (50,435)
Change in assumptions 446,915 (158,427)
Change in employer's proportion and differences
between the employer's contributions and the
employer's proportionate share of contributions 15,560 (46,068)
Net differences between projected and actual
earnings on plan investments - (163,856)
Total 2,224,306$ (418,786)$
Page 126 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
52
NOTE 7 - PENSION PLANS (CONTINUED)
b. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
(Continued)
An amount of $1,110,885 reported as deferred outflows of resources related to contributions subsequent to
the measurement date will be recognized as a reduction of the net pension liability in the year ending
June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources
related to pensions will be recognized as pension expense as follows:
Year
Ending
June 30, Amount
2021 659,346$
2022 (72,247)
2023 74,427
2024 33,109
2025 -
Thereafter -
Actuarial Assumptions
The total pension liability for the June 30, 2019 measurement period the total pension liability was
determined by an actuarial valuation as of June 30, 2018, with update procedures used to roll forward the
total pension liability to June 30, 2019. The total pension liability was based on the following assumptions:
Miscellaneous
Valuation Date June 30, 2018
Measurement Date June 30, 2019
Actuarial Cost Method Entry-age Normal
Cost Method
Actuarial Assumptions:
Discount Rate 7.15%
Inflation 2.50%
Salary Increases (1)
Mortality Rate Table (2)
Postretirement Benefit Increase (3)
(1) Varies by entry age and service.
(2)
(3)
The mortality table used was developed based on CalPERS-specific data. The
probabilities of mortality are based on the 2017 CalPERS Experience Study for the
period from 1997 to 2015. Pre-retirement and Post-retirement mortality rates
includes 15 years of projected mortality improvement using 90% of Scale MP-
2016 published by the Society of Actuaries. For more details onthis table, please
refer to the CalPERS Experience Study and Review of Actuarial Assumptions
report from December 2017 that can be found on the CalPERS website.
The less of contract COLA or 2.50% until Purchasing Power Protection
Allowance Floor on purchasing power applies, 2.50% thereafter.
Page 127 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
53
NOTE 7 - PENSION PLANS (CONTINUED)
b. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
(Continued)
Long-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block
method in which expected future real rates of return (expected returns, net of pension plan investment
expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and
long-term market return expectations, as well as the expected pension fund cash flows. Using historical
returns of all the funds’ asset classes expected compound (geometric) returns were calculated over the
short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the
expected nominal returns for both short-term and long-term, the present value of benefits was calculated for
each fund. The expected rate of return was set by calculating the rounded single equivalent expected return
that arrived at the same present value of benefits for cash flows as the one calculated using both short-term
and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated
above and adjusted to account for assumed administrative expenses.
The expected real rates of return by asset class are as follows:
Assumed Real Return Real Return
Asset Years Years
Allocation 1 - 10 (b) 11+ (c)
Global Equity 50.00% 4.80% 5.98%
Fixed Income 28.00% 1.00% 2.62%
Inflation Assets 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Assets 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
Total 100.00%
(a) In CalPERS CAFR, Fixed Income is included in Global Debt Securities; Liquidity is
included in Short-term Investments; Inflation Assets are included in both Global Equity
Securities and Global Debt Securities
(b) An expected inflation of 2.0% used for this period.
(c) An expected inflation of 2.92% used for this period.
Asset Class (a)
Discount Rate
The discount rate used to measure the total pension liability was 7.15%. The projection of cash flows used
to determine the discount rate assumed that contributions from plan members will be made at the current
member contribution rates and that contributions from employers will be made at statutorily required rates,
actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be
available to make all projected future benefit payments of current plan members. Therefore, the long-term
expected rate of return on plan investments was applied to all periods of projected benefit payments to
determine the total pension liability.
Page 128 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
54
NOTE 7 - PENSION PLANS (CONTINUED)
b. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
(Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate
The following presents the District’s proportionate share of the net pension liability for the Plans, calculated
using the discount rate for each plan, as well as what the District’s proportionate share of the net pension
liability would be if it were calculated using a discount rate that is one-percentage point lower or
one-percentage point higher than the current rate:
Miscellaneous
1% Decrease 6.15%
Net Pension Liability 14,933,180$
Current Discount Rate 7.15%
Net Pension Liability 9,372,305$
1% Increase 8.15%
Net Pension Liability 4,782,197$
Pension Plans Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued
CalPERS financial reports.
c. Payable to the Pension Plans
At June 30, 2020, the District had no outstanding amount of contributions to the pension plans required for
the year ended June 30, 2020.
d. Additional Funding of the Pension Plan
In November 2017, the District approved the creation of a CalPERS defined benefit pension plan trust with
PARS (Pension Trust). The PARS trust is legally restricted to providing benefits for members of the
defined benefit pension plan. However, in accordance with GASB 68, the asset balance is not included in
the calculation of the net pension liability above.
The District made no contributions to the Pension Trust in the fiscal year ended June 30, 2020. Investment
earnings of $53,156, administrative expenses of $7,370, and no distributions (benefit payments) resulted in
an asset balance of $1,417,430 as of June 30, 2020.
Page 129 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
55
NOTE 8 - NET INVESTMENT IN CAPITAL ASSETS
The balance of net investment in capital assets consisted of the following as of June 30, 2020 and 2019:
2020 2019
Capital assets, net of accumulated depreciation 187,314,043$ 190,910,575$
Certificates of participation - current (1,230,000) (1,175,000)
Certificates of participation - long term (36,205,103) (37,691,080)
Revolving credit (1,443,751) -
Unspent debt proceeds 43 252
Deferred amount on refunding 232,916 252,651
Net investment in capital assets 148,668,148$ 152,297,398$
NOTE 9 - RISK MANAGEMENT
The District is exposed to various risks of loss related to torts, and theft of, damage to, and destruction of assets,
errors and omissions, injuries to employees, and natural disasters. In an effort to manage its risk exposure, the
District is a member of the Association of California Water Agencies Joint Powers Insurance Authority
(the Insurance Authority).
The Insurance Authority is a risk-pooling self-insurance authority created under provisions of California
Government Code Sections 6500 et seq. The purpose of the Insurance Authority is to arrange and administer
programs of insurance for the pooling of self-insured losses and to purchase excess insurance coverage.
At June 30, 2020, as a member of the Insurance Authority, the District participated in the insurance programs as
follows:
•General, auto liability, and public officials’ and employee’s error and omissions: Total risk financing
self-insurance limits of $5,000,000. The Insurance Authority purchases additional excess coverage
layers of $55 million for general, auto and public officials liability, which increases the limits on the
insurance coverage noted above.
•Employee dishonesty coverage of up to $100,000 per loss, includes public employee dishonesty, forgery
or alteration, and theft, disappearance, and destruction coverages, subject to a $1,000 deductible per
occurrence.
•Property loss is paid at the replacement cost for property on file if replaced within two years after the
loss, otherwise paid on an actual cash value basis. The Insurance Authority is self-insured for the first
$100,000 and purchases excess coverage of up to $500 million limited to insurable value ($33,397,458),
subject to a $1,000 deductible, except for a $500 deductible on vehicles.
•Boiler and machinery coverage for the replacement cost of up to $100 million per occurrence limited to
insurable value, subject to various deductibles depending on the type of equipment.
•Workers’ compensation insurance of up to California statutory limits for all work-related
injuries/illnesses covered by California law. The Insurance Authority is self-insured to $2,000,000 and
has purchased excess insurance to the statutory limit.
Page 130 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
56
NOTE 9 - RISK MANAGEMENT (CONTINUED)
Cyber security coverage is $3,000,000 per occurrence and $5,000,000 in aggregate with a $50,000
deductible per occurrence limited to the insurable value.
Settled claims have not exceeded any of the coverage amounts in any of the last three fiscal years, and there
were no reductions in the District’s insurance coverage during the years ended 2020, 2019, and 2018. Liabilities
are recorded when it is probable that a loss has been incurred and the amount of the loss can be reasonably
estimated net of the respective insurance coverage. Liabilities include an amount for claims that have been
incurred but not reported. There were no claims payable as of June 30, 2020, 2019, and 2018.
NOTE 10 - COMMITMENTS AND CONTINGENCIES
Construction Contracts
The District has a variety of agreements with private parties relating to the installation, improvement, or
modification of water facilities and distribution systems within its service area. The financing of such
construction contracts is being provided primarily from the District’s replacement reserves and advances for
construction. The District has committed to $74,340 and $781,566 of open construction contracts as of
June 30, 2020 and 2019, respectively. Construction contracts include the following:
June 30 , 2020 Tota l Construction Balance
Approve d Costs to
Contract to Date Complete
Camino Verde/Mickel Lane Waterline 576,179$ 550,179$ 26,000$
Hidden Hills BPS Upgrades 81,073 32,733 48,340
657,252$ 582,912$ 74,340$
June 30, 2019 Total Construction Balance
Approved Costs to
Contract to Date Complete
Well No. 22 1,029,565$ 824,178$ 205,387$
Camino Verde/Mickel Lane Waterline 576,179 - 576,179
1,605,744$ 824,178$ 781,566$
Litigation
The District is a defendant in certain legal actions arising in the normal course of operations. In the opinion of
management and legal counsel, any liability resulting from these actions will not result in a material adverse
effect on the District’s financial statements.
COVID-19
On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because
of an outbreak of a new strain of coronavirus (the “COVID-19 outbreak”) and the risks that is posed to the
international community as the virus spread globally beyond its point of origin. In March 2020, the WHO
classified the COVID-19 outbreak as a pandemic based on the rapid increase in exposure globally.
Page 131 of 179
YORBA LINDA WATER DISTRICT
Notes to Basic Financial Statements
June 30, 2020
57
NOTE 10 - COMMITMENTS AND CONTINGENCIES (CONTINUED)
COVID-19 (Continued)
The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. As such, it is
uncertain as to the full magnitude that the pandemic will have on the District’s financial condition, liquidity, and
future results of operations. Management is actively monitoring the impact of the global situation on the
District’s financial condition, liquidity, operations and workforce. The District cannot estimate the length or
gravity of the impact of the COVID-19 outbreak at this time; however, if the pandemic continues, it may have a
material effect on the District’s results of future operations and financial position in fiscal year 2021.
NOTE 11 - SUBSEQUENT EVENTS
Events occurring after June 30, 2020, have been evaluated for possible adjustments to the financial statements or
disclosure as of October 1, 2020, which is the date these financial statements were available to be issued.
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REQUIRED SUPPLEMENTARY INFORMATION
Page 134 of 179
Fiscal year ended June 30, 2020
Measurement date June 30, 2019
Plans' proportion of the net pension liability 0.09146%
Plans' proportionate share of the net pension liability 9,372,305$
Plans' covered payroll 6,673,227$
Plans' proportionate share of the net pension liability
as a percentage of its covered payroll 140.45%
Plans' proportionate share of the fiduciary net position
as a percentage of the Plan's total pension liability 75.26%
Plans' proportionate share of aggregate
employer contributions 1,324,773$
Notes to Schedule:
Benefit Changes:
Changes in Assumptions:
From fiscal year June 30, 2015 to June 30, 2016:
From fiscal year June 30, 2016 to June 30, 2017:
There were no changes in assumptions.
From fiscal year June 30, 2017 to June 30, 2018:
The discount rate was reduced from 7.65% to 7.15%.
From fiscal year June 30, 2018 to June 30, 2019:
Inflation was reduced from 2.75% to 2.5%.
From fiscal year June 30, 2019 to June 30, 2020:
There were no changes in assumptions.
* - Fiscal year 2015 was the 1st year of implementation, therefore only six years are shown.
YORBA LINDA WATER DISTRICT
SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY
Last Ten Fiscal Years*
There were no changes in benefits.
GASB 68, paragraph 68 states that the long-term expected rate of return should be determined net of pension plan investment expense
but without reduction for pension plan administrative expense. The discount rate of 7.50% used for the June 30, 2014, measurement
date was net of administrative expenses. The discount rate of 7.65% used for the June 30, 2015, measurement date is without reduction
of pension plan administrative expense.
60
Page 135 of 179
Fiscal year ended June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015
Measurement date June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 June 30, 2014
Plans' proportion of the net pension liability 0.08768% 0.08647% 0.08368% 0.07706% 0.08184%
Plans' proportionate share of the net pension liability 8,449,114$ 8,575,054$ 7,240,999$ 5,289,322$ 5,092,626$
Plans' covered payroll 6,561,629$ 6,116,587$ 5,899,338$ 5,564,327$ 5,054,265$
Plans' proportionate share of the net pension liability
as a percentage of its covered payroll 128.77% 140.19% 122.74% 95.06% 100.76%
Plans' proportionate share of the fiduciary net position
as a percentage of the Plan's total pension liability 75.26% 73.31% 74.06% 83.35% 83.03%
Plans' proportionate share of aggregate
employer contributions 1,128,006$ 1,071,006$ 967,937$ 916,213$ 673,737$
Notes to Schedule:
Benefit Changes:
Changes in Assumptions:
From fiscal year June 30, 2015 to June 30, 2016:
From fiscal year June 30, 2016 to June 30, 2017:
There were no changes in assumptions.
From fiscal year June 30, 2017 to June 30, 2018:
The discount rate was reduced from 7.65% to 7.15%.
From fiscal year June 30, 2018 to June 30, 2019:
Inflation was reduced from 2.75% to 2.5%.
From fiscal year June 30, 2019 to June 30, 2020:
There were no changes in assumptions.
* - Fiscal year 2015 was the 1st year of implementation, therefore only six years are shown.
YORBA LINDA WATER DISTRICT
SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY
Last Ten Fiscal Years*
There were no changes in benefits.
GASB 68, paragraph 68 states that the long-term expected rate of return should be determined net of pension plan investment expense
but without reduction for pension plan administrative expense. The discount rate of 7.50% used for the June 30, 2014, measurement
date was net of administrative expenses. The discount rate of 7.65% used for the June 30, 2015, measurement date is without reduction
of pension plan administrative expense.
61
Page 136 of 179
Fiscal year ended June 30, 2020
Contractually required contribution
(actuarially determined)1,110,885$
Contributions in relation to the actuarially
determined contributions (1,110,885)
Contribution deficiency (excess)-$
Covered payroll 6,605,148$
Contributions as a percentage of
covered payroll 16.82%
Notes to Schedule:
Valuation Date 6/30/2017
Methods and Assumptions Used to Determine Contribution Rates:
Actuarial cost method Entry age
Amortization method (1)
Asset valuation method Market Value
Inflation 2.625%
Salary increases (2)
Investment rate of return 7.25% (3)
Retirement age (4)
Mortality (5)
(1) Level percentage of payroll, closed
(2) Depending on age, service, and type of employment
(3) Net of pension plan investment expense, including inflation
(4) 50 for all plans with exception of 52 for Miscellaneous 2% @62
(5) Mortality assumptions are based on mortality rates resulting from the most recent CalPERS Experience Study
adopted by the CalPERS Board.
* - Fiscal year 2015 was the 1st year of implementation, therefore only six years are shown.
YORBA LINDA WATER DISTRICT
SCHEDULE OF CONTRIBUTIONS - DEFINED BENEFIT PENSION PLANS
Last Ten Fiscal Years*
62
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Fiscal year ended June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015
Contractually required contribution
(actuarially determined)981,952$ 850,393$ 755,544$ 674,827$ 587,176$
Contributions in relation to the actuarially
determined contributions (981,952) (850,393) (755,544) (674,827) (587,176)
Contribution deficiency (excess)-$ -$ -$ -$ -$
Covered payroll 6,673,227$ 6,561,629$ 6,116,587$ 5,899,338$ 5,564,327$
Contributions as a percentage of
covered payroll 14.71% 12.96% 12.35% 11.44% 10.55%
Notes to Schedule:
Valuation Date 6/30/2016 6/30/2015 6/30/2014 6/30/2013 6/30/2012
Methods and Assumptions Used to Determine Contribution Rates:
Actuarial cost method Entry age Entry age Entry age Entry age Entry age
Amortization method (1)(1)(1)(1)(1)
Asset valuation method Market Value Market Value Market Value Market Value 15 Year
Smoothed
Market Method
Inflation 2.75% 2.75% 2.75% 2.75% 2.75%
Salary increases (2) (2) (2) (2) (2)
Investment rate of return 7.375% (3) 7.50% (3) 7.50% (3) 7.50% (3) 7.50% (3)
Retirement age (4) (4) (4) (4) (4)
Mortality (5) (5) (5) (5) (5)
(1) Level percentage of payroll, closed
(2) Depending on age, service, and type of employment
(3) Net of pension plan investment expense, including inflation
(4) 50 for all plans with exception of 52 for Miscellaneous 2% @62
(5) Mortality assumptions are based on mortality rates resulting from the most recent CalPERS Experience Study
adopted by the CalPERS Board.
* - Fiscal year 2015 was the 1st year of implementation, therefore only six years are shown.
YORBA LINDA WATER DISTRICT
SCHEDULE OF CONTRIBUTIONS - DEFINED BENEFIT PENSION PLANS
Last Ten Fiscal Years*
63
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Fiscal year 6/30/2020 6/30/2019 6/30/2018
Measurement date 6/30/2019 6/30/2018 6/30/2017
Total OPEB Liability:
Service cost 75,308$ 73,292$ 71,330$
Interest on total OPEB liability 235,589 228,072 219,305
Differences between actual and expected experience (368,334) - -
Assumption changes 53,671 - -
Benefit payments (197,887) (173,539) (137,979)
Net Change in Total OPEB Liability (201,653) 127,825 152,656
Total OPEB Liability - Beginning of Year 3,723,392 3,595,567 3,442,911
Total OPEB Liability - End of Year (a)3,521,739 3,723,392 3,595,567
Plan Fiduciary Net Position:
Contributions - employer 462,680 431,245 355,672
Net investment income 118,711 98,256 121,311
Administrative expenses (381) (762) (606)
Benefit payments (197,887) (173,539) (137,979)
Net Change in Plan Fiduciary Net Position 383,123 355,200 338,398
Plan Fiduciary Net Position - Beginning of Year 1,677,352 1,322,152 983,754
Plan Fiduciary Net Position - End of Year (b)2,060,475 1,677,352 1,322,152
Net OPEB Liability - Ending (a)-(b)1,461,264$ 2,046,040$ 2,273,415$
Plan fiduciary net position as a percentage of the
total OPEB liability 58.51%45.05%36.77%
Covered - employee payroll 4,419,954$ 4,690,421$ 4,490,485$
Net OPEB liability as percentage of
covered - employee payroll 33.06%43.62%50.63%
Notes to Schedule:
Benefit Changes:
Changes in Assumptions:
From measurement date June 30, 2017 to June 30, 2018: None.
From measurement date June 30, 2018 to June 30, 2019:
* Fiscal year 2018 was the first year of implementation; therefore, only three years are shown
The probabilities of retirement, termination and mortality have been changed from the 2014 CalPERS OPEB assumptions model to the 2017
CalPERS OPEB assumptions model.
YORBA LINDA WATER DISTRICT
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS
Last Ten Fiscal Years*
There were no changes in benefits.
64
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Fiscal year 6/30/2020 6/30/2019 6/30/2018
Actuarially determined contribution 490,937$ 462,680$ 431,245$
Contributions in relation to the actuarially determined contributions (490,937) (462,680) (431,245)
Contribution deficiency (excess)-$ -$ -$
Covered - employee payroll 3,679,078$ 4,419,954$ 4,690,421$
Contributions as a percentage of covered - employee payroll 13.34% 10.47% 9.19%
Notes to Schedule:
Valuation Date 6/30/2019 6/30/2017 6/30/2017
Methods and Assumptions Used to Determine Contribution Rates:
Single and agent employers Entry age Entry age Entry age
Amortization method (1)(1)(1)
Asset valuation method Market Value Market Value Market Value
Inflation 2.75%2.75%2.75%
Salary increases 2.75%2.75%2.75%
Investment rate of return 6.50%6.50%6.50%
Mortality, Retirement, Turnover (3)(2)(2)
(1) Level percentage of payroll, closed
(2) 2014 CalPERS OPEB Assumptions Model
(3) 2017 CalPERS OPEB Assumptions Model
*Fiscal year 2018 was the first year of implementation; therefore, only three years are shown
YORBA LINDA WATER DISTRICT
SCHEDULE OF CONTRIBUTIONS - OPEB
Last Ten Fiscal Years*
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Page 141 of 179
67
SUPPLEMENTARY INFORMATION
Page 142 of 179
Water Sewer Total
CURRENT ASSETS
UNRESTRICTED ASSETS
Cash and cash equivalents 29,838,891$ 4,941,125$ 34,780,016$
Investments 2,583,550 1,649,390 4,232,940
Accounts receivable - water and sewer services 4,442,812 290,498 4,733,310
Accounts receivable - property taxes 24,583 2,556 27,139
Accrued interest receivable 99,464 15,935 115,399
Prepaid expenses and deposits 272,863 - 272,863
Inventory 331,648 - 331,648
TOTAL UNRESTRICTED ASSETS 37,593,811 6,899,504 44,493,315
RESTRICTED ASSETS
Cash and investments held by fiscal agent 43 - 43
Cash and investments - pension trust 1,274,244 143,186 1,417,430
Cash and investments - OPEB trust 547,094 61,464 608,558
TOTAL RESTRICTED ASSETS 1,821,381 204,650 2,026,031
TOTAL CURRENT ASSETS 39,415,192 7,104,154 46,519,346
NONCURRENT ASSETS
Capital assets:
Not depreciable 3,505,047 151,438 3,656,485
Depreciable, net of accumulated depreciation 145,288,723 38,368,835 183,657,558
TOTAL NONCURRENT ASSETS 148,793,770 38,520,273 187,314,043
TOTAL ASSETS 188,208,962 45,624,427 233,833,389
DEFERRED OUTFLOWS OF RESOURCES
Deferred amounts from pension plans 1,969,025 255,281 2,224,306
Deferred amounts from OPEB 478,007 61,974 539,981
Deferred loss on refunding 325,897 - 325,897
TOTAL DEFERRED OUTFLOWS OF RESOURCES 2,772,929 317,255 3,090,184
(Continued)
ASSETS AND DEFERRED OUTFLOWS
YORBA LINDA WATER DISTRICT
COMBINING SCHEDULE OF NET POSITION
June 30, 2020
OF RESOURCES
68
Page 143 of 179
Water Sewer Total
CURRENT LIABILITIES
PAYABLE FROM UNRESTRICTED CURRENT ASSETS
Accounts payable 5,412,465$ 407,379$ 5,819,844$
Accrued expenses 250,170 - 250,170
Compensated absences payable - current portion 424,842 - 424,842
Customer and construction deposits 827,677 276,945 1,104,622
Unearned revenue 170,539 - 170,539
Accrued interest payable 382,114 - 382,114
Certificates of Participation - current portion 1,230,000 - 1,230,000
TOTAL PAYABLE FROM
UNRESTRICTED CURRENT ASSETS 8,697,807 684,324 9,382,131
TOTAL CURRENT LIABILITIES 8,697,807 684,324 9,382,131
LONG-TERM LIABILITIES (LESS CURRENT PORTION)
Unearned annexation revenue 12,617,886 - 12,617,886
Compensated absences 1,274,526 - 1,274,526
Revolving credit 1,443,751 - 1,443,751
Certificates of Participation 36,205,103 - 36,205,103
Net pension liability 8,296,642 1,075,663 9,372,305
Net OPEB liability 1,293,554 167,710 1,461,264
TOTAL LONG-TERM
LIABILITIES (LESS CURRENT PORTION)61,131,462 1,243,373 62,374,835
TOTAL LIABILITIES 69,829,269 1,927,697 71,756,966
DEFERRED INFLOWS OF RESOURCES
Deferred amounts from pension plans 370,720 48,066 418,786
Deferred amounts from OPEB 331,274 42,951 374,225
Deferred gain on refunding 92,981 - 92,981
TOTAL DEFERRED INFLOWS OF RESOURCES 794,975 91,017 885,992
NET POSITION
Net investment in capital assets 110,147,875 38,520,273 148,668,148
Restricted:
Water conservation 105,785 - 105,785
Pension benefits 1,274,244 143,186 1,417,430
Other post-employment benefits 547,094 61,464 608,558
Unrestricted 8,282,649 5,198,045 13,480,694
TOTAL NET POSITION 120,357,647$ 43,922,968$ 164,280,615$
INFLOWS OF RESOURCES
June 30, 2020
LIABILITIES AND DEFERRED
YORBA LINDA WATER DISTRICT
COMBINING SCHEDULE OF NET POSITION
(CONTINUED)
69
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Water Sewer Total
OPERATING REVENUES
Water sales 32,192,312$ -$ 32,192,312$
Sewer revenues - 2,731,285 2,731,285
Other operating revenues 863,917 32,190 896,107
TOTAL OPERATING REVENUES 33,056,229 2,763,475 35,819,704
OPERATING EXPENSES
Variable water costs 16,916,388 - 16,916,388
Personnel services 9,827,340 1,063,064 10,890,404
Supplies and services 4,303,126 451,592 4,754,718
Depreciation 6,314,950 1,442,189 7,757,139
TOTAL OPERATING EXPENSES 37,361,804 2,956,845 40,318,649
OPERATING LOSS (4,305,575) (193,370) (4,498,945)
NONOPERATING REVENUES (EXPENSES)
Property taxes 1,961,002 - 1,961,002
Investment income 595,316 99,389 694,705
Interest expense (1,309,883) - (1,309,883)
Other nonoperating revenues 981,529 123,093 1,104,622
Other nonoperating expenses (109,564) (28,005) (137,569)
TOTAL NONOPERATING
REVENUES (EXPENSES)2,118,400 194,477 2,312,877
NET INCOME (LOSS) BEFORE
CAPITAL CONTRIBUTIONS (2,187,175) 1,107 (2,186,068)
CAPITAL CONTRIBUTIONS 430,143 599,874 1,030,017
CHANGES IN NET POSITION (1,757,032) 600,981 (1,156,051)
NET POSITION - BEGINNING OF YEAR 122,114,679 43,321,987 165,436,666
NET POSITION - END OF YEAR 120,357,647$ 43,922,968$ 164,280,615$
YORBA LINDA WATER DISTRICT
COMBINING SCHEDULE OF REVENUES, EXPENSES,
AND CHANGES IN NET POSITION
For the year ended June 30, 2020
70
Page 145 of 179
Water Sewer Total
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers 32,163,253$ 2,756,331$ 34,919,584$
Cash payments to employees for salaries and wages (9,030,621) (983,751) (10,014,372)
Cash payments to suppliers of goods and services (20,526,794) (25,562) (20,552,356)
Other revenues 127,266 63,789 191,055
Other expenses (109,564) (28,005) (137,569)
NET CASH PROVIDED BY OPERATING ACTIVITIES 2,623,540 1,782,802 4,406,342
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Proceeds from property taxes and assessments 1,954,595 - 1,954,595
NET CASH PROVIDED BY
NONCAPITAL FINANCING ACTIVITIES 1,954,595 - 1,954,595
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Proceeds from (payments for) annexation fees and capital contributions (53,728) 16,811 (36,917)
Acquisition and construction of capital assets (2,556,518) (590,883) (3,147,401)
Proceeds from revolving credit 1,443,751 - 1,443,751
Principal paid on long-term liabilities (1,175,000) - (1,175,000)
Interest and commitment fees paid on long-term liabilities (1,557,873) - (1,557,873)
NET CASH USED IN CAPITAL AND
RELATED FINANCING ACTIVITIES (3,899,368) (574,072) (4,473,440)
CASH FLOWS FROM INVESTING ACTIVITIES
Sale of investments 30,365,923 224,184 30,590,107
Purchases of investments (27,360,367) - (27,360,367)
Interest and investment earnings 577,752 106,640 684,392
NET CASH PROVIDED BY
INVESTING ACTIVITIES 3,583,308 330,824 3,914,132
NET INCREASE IN
CASH AND CASH EQUIVALENTS 4,262,075 1,539,554 5,801,629
CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR 25,576,816 3,401,571 28,978,387
CASH AND CASH EQUIVALENTS - END OF YEAR 29,838,891$ 4,941,125$ 34,780,016$
(Continued)
YORBA LINDA WATER DISTRICT
COMBINING SCHEDULE OF CASH FLOWS
For the year ended June 30, 2020
71
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Water Sewer Total
RECONCILIATION OF OPERATING LOSS TO
NET CASH PROVIDED BY OPERATING ACTIVITIES
Operating loss (4,305,575)$ (193,370)$ (4,498,945)$
Adjustments to reconcile loss to
net cash provided by operating activities:
Depreciation 6,314,950 1,442,189 7,757,139
Other revenues 127,266 63,789 191,055
Other expenses (109,564) (28,005) (137,569)
Changes in operating assets, deferred outflows of
resources, operating liabilities and deferred inflows
of resources:
(Increase) decrease in assets and deferred outflows:
of resources:
Accounts receivable - water and sewer services (889,273) (6,829) (896,102)
Prepaid expenses and deposits 15,201 - 15,201
Inventory (48,125) - (48,125)
Deferred outflows of resources from pension plans 98,279 12,743 111,022
Deferred outflows of resources from OPEB (68,429) (8,872) (77,301)
Increase (decrease) in liabilities and deferred inflows
of resources:
Accounts payable 371,913 254,735 626,648
Accrued expenses 47,483 - 47,483
Accrued compensated absences 137,506 - 137,506
Customer and construction deposits 350,028 170,980 521,008
Net pension liability 817,236 105,955 923,191
Net OPEB liability (517,661) (67,115) (584,776)
Deferred inflows of resources from pension plans (10,376) (1,345) (11,721)
Deferred inflows of resources from OPEB 292,681 37,947 330,628
Total adjustments 6,929,115 1,976,172 8,905,287
NET CASH PROVIDED BY
OPERATING ACTIVITIES 2,623,540$ 1,782,802$ 4,406,342$
NONCASH INVESTING, CAPITAL, AND
RELATED FINANCING ACTIVITIES
Amortization related to long-term debt 255,977$ -$ 255,977$
Capital contributions 430,143$ 599,874$ 1,030,017$
(CONTINUED)
For the year ended June 30, 2020
YORBA LINDA WATER DISTRICT
COMBINING SCHEDULE OF CASH FLOWS
72
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Water Sewer Total
OPERATING EXPENSES
Variable Water Costs:
Imported water 9,622,547$ -$ 9,622,547$
OCWD replenishment assessment 5,209,220 - 5,209,220
MWD connection charge 683,917 - 683,917
Fuel and power/pumping 1,400,704 - 1,400,704
Total Variable Water Costs 16,916,388 - 16,916,388
Personnel Services:
Unit salaries 6,161,216 673,706 6,834,922
Fringe benefits 3,614,236 385,746 3,999,982
Director's fees 51,888 3,612 55,500
Total Personnel Services 9,827,340 1,063,064 10,890,404
Supplies and Services:
Communications 175,757 9,321 185,078
Contractual services 400,521 26,031 426,552
Data processing 227,356 12,870 240,226
District activities 34,863 2,516 37,379
Dues and memberships 87,376 6,577 93,953
Fees and permits 312,996 17,123 330,119
Insurance 284,209 25,376 309,585
Maintenance 505,250 138,110 643,360
Materials 485,136 17,608 502,744
Noncapital equipment 132,377 33,011 165,388
Office expense 38,367 2,838 41,205
Professional services 950,423 96,065 1,046,488
Training 32,822 7,485 40,307
Travel and conferences 49,922 5,268 55,190
Uncollectible accounts 3,703 315 4,018
Utilities 194,946 14,197 209,143
Vehicle expense 387,102 36,881 423,983
Total Supplies and Services 4,303,126 451,592 4,754,718
Depreciation 6,314,950 1,442,189 7,757,139
TOTAL OPERATING EXPENSES 37,361,804$ 2,956,845$ 40,318,649$
YORBA LINDA WATER DISTRICT
SCHEDULE OF OPERATING EXPENSES BY COST CENTER
AND NATURE OF EXPENSES FOR WATER AND SEWER
For the year ended June 30, 2020
73
Page 148 of 179
Water Sewer Total
Land, Mineral, and Water Rights:
Land 78,558$ -$ 78,558$
Water rights 86,300 - 86,300
Mineral rights 63,650 - 63,650
Land rights and easements 385 58,526 58,911
Total Land, Mineral, and Water Rights 228,893 58,526 287,419
Source of Supply:
Wells 5,784,629 - 5,784,629
MWD connection 564,368 - 564,368
Total Source of Supply 6,348,997 - 6,348,997
Pumping Plant:
Structures and improvements 15,733,048 - 15,733,048
Equipment 12,383,029 321,478 12,704,507
Total Pumping Plant 28,116,077 321,478 28,437,555
Water Treatment Plant:
Structures and improvements 1,302,812 - 1,302,812
Equipment 2,204,857 - 2,204,857
Total Water Treatment Plant 3,507,669 - 3,507,669
Transmission and Distribution Plant:
Mains 84,173,886 52,548,086 136,721,972
Reservoirs and tanks 61,843,958 - 61,843,958
Service and meter installation 7,342,416 3,512,983 10,855,399
Fire hydrants 7,755,290 - 7,755,290
Meters 10,478,413 - 10,478,413
Fire mains 745,360 - 745,360
Structures and improvements 4,938,691 - 4,938,691
Control system 5,578,968 33,485 5,612,453
Total Transmission and Distribution Plant 182,856,982 56,094,554 238,951,536
General Plant:
Structures and improvements 13,414,159 - 13,414,159
Transportation equipment 2,550,386 1,700,445 4,250,831
Power operated equipment 601,673 - 601,673
Communication equipment 721,032 - 721,032
Computer equipment 2,475,971 238,071 2,714,042
Office furniture 1,126,266 - 1,126,266
Tools, shop, and garage equipment 113,744 - 113,744
Store equipment 60,241 - 60,241
Total General Plant 21,063,472 1,938,516 23,001,988
Construction in Progress 3,276,154 92,912 3,369,066
Accumulated Depreciation (96,604,474) (19,985,713) (116,590,187)
Total Capital Assets 148,793,770$ 38,520,273$ 187,314,043$
YORBA LINDA WATER DISTRICT
SCHEDULE OF CAPITAL ASSETS
For the year ended June 30, 2020
74
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Water Sewer Total
CURRENT ASSETS:
UNRESTRICTED ASSETS:
Cash and cash equivalents 25,576,816$ 3,401,571$ 28,978,387$
Investments 5,288,511 1,822,259 7,110,770
Accounts receivable - water and sewer services 3,553,539 283,669 3,837,208
Accounts receivable - property taxes 18,176 1,179 19,355
Accrued interest receivable 81,900 23,186 105,086
Prepaid expenses and deposits 288,064 - 288,064
Inventory 283,523 - 283,523
TOTAL UNRESTRICTED ASSETS 35,090,529 5,531,864 40,622,393
RESTRICTED ASSETS:
Cash and investments held by fiscal agent 252 - 252
Cash and investments - pension trust 1,233,092 138,552 1,371,644
Cash and investments - OPEB trust 529,415 59,486 588,901
TOTAL RESTRICTED ASSETS 1,762,759 198,038 1,960,797
TOTAL CURRENT ASSETS 36,853,288 5,729,902 42,583,190
NONCURRENT ASSETS:
Capital assets:
Not depreciable 2,577,455 153,294 2,730,749
Depreciable, net of accumulated depreciation 149,544,604 38,635,222 188,179,826
TOTAL NONCURRENT ASSETS 152,122,059 38,788,516 190,910,575
TOTAL ASSETS 188,975,347 44,518,418 233,493,765
DEFERRED OUTFLOWS OF RESOURCES:
Deferred amounts from pension plans 2,067,304 268,024 2,335,328
Deferred amounts from OPEB 409,578 53,102 462,680
Deferred loss on refunding 350,727 - 350,727
TOTAL DEFERRED OUTFLOWS OF RESOURCES 2,827,609 321,126 3,148,735
(Continued)
ASSETS AND DEFERRED OUTFLOWS
YORBA LINDA WATER DISTRICT
COMBINING SCHEDULE OF NET POSITION
June 30, 2019
OF RESOURCES
75
Page 150 of 179
Water Sewer Total
CURRENT LIABILITIES
PAYABLE FROM UNRESTRICTED CURRENT ASSETS
Accounts payable 5,040,552$ 152,644$ 5,193,196$
Accrued expenses 202,687 - 202,687
Compensated absences payable - current portion 390,465 - 390,465
Customer and construction deposits 477,649 105,965 583,614
Unearned revenue 224,267 - 224,267
Accrued interest payable 393,864 - 393,864
Certificates of Participation - current portion 1,175,000 - 1,175,000
TOTAL PAYABLE FROM
UNRESTRICTED CURRENT ASSETS 7,904,484 258,609 8,163,093
TOTAL CURRENT LIABILITIES 7,904,484 258,609 8,163,093
LONG-TERM LIABILITIES (LESS CURRENT PORTION)
Unearned annexation revenue 13,112,931 - 13,112,931
Compensated absences 1,171,396 - 1,171,396
Certificates of Participation 37,691,080 - 37,691,080
Net pension liability 7,479,406 969,708 8,449,114
Net OPEB liability 1,811,215 234,825 2,046,040
TOTAL LONG-TERM
LIABILITIES (LESS CURRENT PORTION)61,266,028 1,204,533 62,470,561
TOTAL LIABILITIES 69,170,512 1,463,142 70,633,654
DEFERRED INFLOWS OF RESOURCES
Deferred amounts from pension plans 381,096 49,411 430,507
Deferred amounts from OPEB 38,593 5,004 43,597
Deferred gain on refunding 98,076 - 98,076
TOTAL DEFERRED INFLOWS OF RESOURCES 517,765 54,415 572,180
NET POSITION
Net investment in capital assets 113,508,882 38,788,516 152,297,398
Restricted:
Water conservation 103,420 - 103,420
Pension benefits 1,233,092 138,552 1,371,644
Other post-employment benefits 529,415 59,486 588,901
Unrestricted 6,739,870 4,335,433 11,075,303
TOTAL NET POSITION 122,114,679$ 43,321,987$ 165,436,666$
INFLOWS OF RESOURCES
June 30, 2019
LIABILITIES AND DEFERRED
YORBA LINDA WATER DISTRICT
COMBINING SCHEDULE OF NET POSITION
(CONTINUED)
76
Page 151 of 179
Water Sewer Total
OPERATING REVENUES:
Water sales 29,819,532$ -$ 29,819,532$
Sewer revenues - 2,528,020 2,528,020
Other operating revenues 981,069 33,622 1,014,691
TOTAL OPERATING REVENUES 30,800,601 2,561,642 33,362,243
OPERATING EXPENSES:
Variable water costs 13,327,860 - 13,327,860
Personnel services 8,602,890 935,277 9,538,167
Supplies and services 4,068,320 524,201 4,592,521
Depreciation 5,947,042 1,375,711 7,322,753
TOTAL OPERATING EXPENSES 31,946,112 2,835,189 34,781,301
OPERATING LOSS (1,145,511) (273,547) (1,419,058)
NONOPERATING REVENUES (EXPENSES):
Property taxes 1,874,688 - 1,874,688
Investment income 687,320 132,202 819,522
Interest expense (1,350,616) - (1,350,616)
Other nonoperating revenues 927,224 87,271 1,014,495
Other nonoperating expenses (1,454,302) (96,076) (1,550,378)
TOTAL NONOPERATING
REVENUES (EXPENSES)684,314 123,397 807,711
NET LOSS BEFORE
CAPITAL CONTRIBUTIONS (461,197) (150,150) (611,347)
CAPITAL CONTRIBUTIONS 75,845 95,299 171,144
CHANGES IN NET POSITION (385,352) (54,851) (440,203)
NET POSITION - BEGINNING OF YEAR 122,500,031 43,376,838 165,876,869
NET POSITION - END OF YEAR 122,114,679$ 43,321,987$ 165,436,666$
YORBA LINDA WATER DISTRICT
COMBINING SCHEDULE OF REVENUES, EXPENSES,
AND CHANGES IN NET POSITION
For the year ended June 30, 2019
77
Page 152 of 179
Water Sewer Total
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers 31,129,214$ 2,524,819$ 33,654,033$
Cash payments to employees for salaries and wages (8,964,452) (959,647) (9,924,099)
Cash payments to suppliers of goods and services (17,710,972) (450,041) (18,161,013)
Other revenues 95,549 66,691 162,240
Other expenses (29,752) (8,360) (38,112)
NET CASH PROVIDED BY OPERATING ACTIVITIES 4,519,587 1,173,462 5,693,049
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Proceeds from property taxes and assessments 1,873,286 - 1,873,286
NET CASH PROVIDED BY
NONCAPITAL FINANCING ACTIVITIES 1,873,286 - 1,873,286
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Proceeds from annexation fees and capital contributions (44,325) 4,056 (40,269)
Acquisition and construction of capital assets (3,448,079) (1,873,756) (5,321,835)
Proceeds from sales of capital assets 4,454 - 4,454
Principal paid on long-term liabilities (1,140,000) - (1,140,000)
Interest paid on long-term liabilities (1,598,256) - (1,598,256)
NET CASH USED IN CAPITAL AND
RELATED FINANCING ACTIVITIES (6,226,206) (1,869,700) (8,095,906)
CASH FLOWS FROM INVESTING ACTIVITIES
Sale of investments 15,840,720 (198,038) 15,642,682
Purchases of investments (20,101,588) (1,594,444) (21,696,032)
Interest and investment earnings 644,113 121,362 765,475
NET CASH USED IN
INVESTING ACTIVITIES (3,616,755) (1,671,120) (5,287,875)
NET DECREASE IN
CASH AND CASH EQUIVALENTS (3,450,088) (2,367,358) (5,817,446)
CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR 29,026,904 5,768,929 34,795,833
CASH AND CASH EQUIVALENTS - END OF YEAR 25,576,816$ 3,401,571$ 28,978,387$
(Continued)
YORBA LINDA WATER DISTRICT
COMBINING SCHEDULE OF CASH FLOWS
For the year ended June 30, 2019
78
Page 153 of 179
Water Sewer Total
RECONCILIATION OF OPERATING LOSS TO
NET CASH PROVIDED BY OPERATING ACTIVITIES:
Operating loss (1,145,511)$ (273,547)$ (1,419,058)$
Adjustments to reconcile operating loss
to net cash provided by operating activities:
Depreciation 5,947,042 1,375,711 7,322,753
Other revenues 95,549 66,691 162,240
Other expenses (29,752) (8,360) (38,112)
Changes in operating assets, deferred outflows of
resources, operating liabilities, and deferred inflows
of resources:
(Increase) decrease in assets and deferred outflows:
of resources:
Accounts receivable - water and sewer services 331,340 (36,690) 294,650
Inventory (35,034) - (35,034)
Prepaid expenses and deposits (117,507) - (117,507)
Other post-employment benefits (OPEB) asset 366,925 47,573 414,498
Deferred outflows of resources from pension plans (55,841) (7,240) (63,081)
Increase (decrease) in liabilities and deferred inflows
of resources:
Accounts payable (187,050) 64,851 (122,199)
Accrued expenses 20,577 - 20,577
Accrued compensated absences (193,401) - (193,401)
Customer and construction deposits 21,310 9,176 30,486
Net pension liability (111,486) (14,454) (125,940)
Net OPEB liability (201,279) (26,096) (227,375)
Deferred inflows of resources from pension plans (185,083) (23,996) (209,079)
Deferred inflows of resources from OPEB (1,212) (157) (1,369)
Total adjustments 5,665,098 1,447,009 7,112,107
NET CASH PROVIDED BY
OPERATING ACTIVITIES 4,519,587$ 1,173,462$ 5,693,049$
NONCASH INVESTING, CAPITAL, AND
RELATED FINANCING ACTIVITIES:
Amortization related to long-term debt 236,240$ -$ 236,240$
Capital contributions 75,845$ 95,299$ 171,144$
(CONTINUED)
For the year ended June 30, 2019
YORBA LINDA WATER DISTRICT
COMBINING SCHEDULE OF CASH FLOWS
79
Page 154 of 179
Water Sewer Total
OPERATING EXPENSES:
Variable Water Costs:
Imported water 3,076,462$ -$ 3,076,462$
OCWD replenishment assessment 6,553,998 - 6,553,998
Continuous use program 1,194,353 - 1,194,353
MWD connection charge 736,295 - 736,295
Fuel and power/pumping 1,766,752 - 1,766,752
Total Variable Water Costs 13,327,860 - 13,327,860
Personnel Services:
Unit salaries 6,219,353 664,366 6,883,719
Fringe benefits 2,332,681 267,467 2,600,148
Director's fees 50,856 3,444 54,300
Total Personnel Services 8,602,890 935,277 9,538,167
Supplies and Services:
Board election 52,742 3,970 56,712
Communications 151,127 8,582 159,709
Contractual services 390,442 23,794 414,236
Data processing 264,280 17,438 281,718
District activities 36,079 2,572 38,651
Dues and memberships 73,970 7,590 81,560
Fees and permits 269,225 10,477 279,702
Insurance 263,807 19,786 283,593
Maintenance 435,489 191,846 627,335
Materials 907,620 52,569 960,189
Noncapital equipment 133,959 27,462 161,421
Office expense 38,495 2,488 40,983
Professional services 466,033 76,433 542,466
Training 39,887 17,602 57,489
Travel and conferences 88,298 7,040 95,338
Uncollectible accounts 2,727 133 2,860
Utilities 172,299 13,247 185,546
Vehicle expense 281,841 41,172 323,013
Total Supplies and Services 4,068,320 524,201 4,592,521
Depreciation 5,947,042 1,375,711 7,322,753
TOTAL OPERATING EXPENSES 31,946,112$ 2,835,189$ 34,781,301$
YORBA LINDA WATER DISTRICT
SCHEDULE OF OPERATING EXPENSES BY COST CENTER
AND NATURE OF EXPENSES FOR WATER AND SEWER
For the year ended June 30, 2019
80
Page 155 of 179
Water Sewer Total
Land, Mineral, and Water Rights:
Land 78,558$ -$ 78,558$
Water rights 86,300 - 86,300
Mineral rights 63,650 - 63,650
Land rights and easements 385 58,526 58,911
Total Land, Mineral, and Water Rights 228,893 58,526 287,419
Source of Supply:
Wells 5,784,629 - 5,784,629
MWD connection 564,368 - 564,368
Total Source of Supply 6,348,997 - 6,348,997
Pumping Plant:
Structures and improvements 15,723,458 - 15,723,458
Equipment 12,383,029 321,478 12,704,507
Total Pumping Plant 28,106,487 321,478 28,427,965
Water Treatment Plant:
Structures and improvements 1,302,812 - 1,302,812
Equipment 2,204,857 - 2,204,857
Total Water Treatment Plant 3,507,669 - 3,507,669
Transmission and Distribution Plant:
Mains 83,781,303 51,728,451 135,509,754
Reservoirs and tanks 61,742,318 - 61,742,318
Service and meter installation 7,217,806 3,456,011 10,673,817
Fire hydrants 7,690,162 - 7,690,162
Meters 9,892,383 - 9,892,383
Fire mains 745,360 - 745,360
Structures and improvements 4,640,751 - 4,640,751
Control system 5,547,563 33,485 5,581,048
Total Transmission and Distribution Plant 181,257,646 55,217,947 236,475,593
General Plant:
Structures and improvements 13,278,291 - 13,278,291
Transportation equipment 2,363,745 1,401,250 3,764,995
Power operated equipment 601,673 - 601,673
Communication equipment 721,032 - 721,032
Computer equipment 2,387,854 238,071 2,625,925
Office furniture 1,098,711 - 1,098,711
Tools, shops, and garage equipment 101,782 - 101,782
Store equipment 60,241 - 60,241
Total General Plant 20,613,329 1,639,321 22,252,650
Construction in Progress 2,348,562 94,768 2,443,330
Accumulated Depreciation (90,289,524) (18,543,524) (108,833,048)
Total Capital Assets 152,122,059$ 38,788,516$ 190,910,575$
YORBA LINDA WATER DISTRICT
SCHEDULE OF CAPITAL ASSETS
For the year ended June 30, 2019
81
Page 156 of 179
82
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Page 157 of 179
83
STATISTICAL SECTION
Page 158 of 179
84
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Page 159 of 179
YORBA LINDA WATER DISTRICT
Description of Statistical Section Contents
June 30, 2020
85
This part of the District’s comprehensive annual financial report presents detailed information as a context for
understanding what the information in the financial statements and the note disclosures say about the
government’s overall financial health.
Contents: Pages
Financial Trends these schedules contain trend information to help the reader
understand how the District’s financial performance and well-being have changed
over time. 86
Revenue Capacity these schedules contain information to help the reader assess the
District’s most significant local revenue source, water sales. 88
Debt Capacity these schedules present information to help the reader assess the
affordability of the District’s current levels of outstanding debt and the District’s
ability to issue additional debt in the future. 90
Demographic and Economic Information these schedules offer demographic and
economic indicators to help the reader understand the environment within which the
District’s financial activities take place. 92
Operating Information these schedules contain service and infrastructure data to help
the reader understand how the information in the District’s financial report relates to
the services the District provides and the activities it performs. 94
Page 160 of 179
Changes in Net Position:2020 2019 2018 2017
Operating Revenues
Water Sales 32,192,312$ 29,819,532$ 32,082,152$ 29,326,565$
Sewer Revenues 2,731,285 2,528,020 2,330,809 2,099,947
Other Operating Revenues 896,107 1,014,691 831,733 1,033,608
Operating Expenses
Variable Water Costs 16,916,388 13,327,860 15,028,131 12,710,857
Personnel Services 10,890,404 9,538,167 9,874,212 8,913,639
Supplies and Services 4,754,718 4,592,521 4,298,863 4,504,054
Depreciation 7,757,139 7,322,753 7,465,977 7,147,369
Operating Income/(Loss)(4,498,945) (1,419,058) (1,422,489) (815,799)
Nonoperating Revenues (Expenses)
Property Taxes 1,961,002 1,874,688 1,749,957 1,687,384
Investment Income 694,705 819,522 518,600 377,205
Interest Expense (1,309,883) (1,350,616) (1,106,515) (1,552,896)
Bond Issuance Costs - - - -
Other Nonoperating Revenues 1,104,622 1,014,495 413,465 645,562
Other Nonoperating Expenses (137,569) (1,550,378) (89,021) (403,597)
Total Nonoperating
Revenues (Expenses)2,312,877 807,711 1,486,486 753,658
Net Income (Loss) Before (2,186,068) (611,347) 63,997 (62,141)
Capital Contributions
Extraordinary Items
Capital Contributions 1,030,017 171,144 3,554,123 2,665,462
Special Items - - (2,205,847) -
Extraordinary Items - - - -
Changes in Net Position (1,156,051)$ (440,203)$ 1,412,273$ 2,603,321$
Net Position by Component:
Net investment in Capital Assets 148,668,148 152,297,398 154,271,627 154,273,025$
Restricted 2,131,773 2,063,965 352,063 1,222,452
Unrestricted 13,480,694 11,075,303 11,253,179 8,969,119
Total Net Assets 164,280,615$ 165,436,666$ 165,876,869$ 164,464,596$
Source: YLWD Audited Financial Statements (Continued)
86
Yorba Linda Water District
Changes in Net Position
Last Ten Fiscal Years
Fiscal Year
Page 161 of 179
2016 2015 2014 2013 2012 2011
27,820,638$ 26,446,618$ 28,376,082$ 26,369,940$ 24,998,673$ 22,686,251$
1,849,114 1,775,676 1,762,816 1,762,039 1,785,804 1,274,579
2,665,835 1,461,106 1,047,625 723,577 848,238 1,035,545
10,470,181 12,733,762 14,673,144 13,509,336 12,275,853 11,268,306
8,096,853 7,778,763 7,529,481 7,225,729 6,979,088 6,902,995
4,355,033 3,806,900 3,849,183 4,222,398 3,811,125 3,686,333
7,546,407 7,432,586 7,315,084 6,884,213 6,595,720 5,279,860
1,867,113 (2,068,611) (2,180,369) (2,986,120) (2,029,071) (2,141,119)
1,615,454 1,496,489 1,394,722 1,340,916 1,273,855 1,258,769
288,817 187,316 145,048 137,569 277,137 274,152
(1,671,539) (1,683,039) (1,715,429) (1,781,416) (1,626,190) (1,172,503)
- - - (192,410) - -
872,420 744,572 1,325,685 588,854 805,654 739,062
(7,273) (116,528) (47,948) (35,954) (108,984) (406,575)
1,097,879 628,810 1,102,078 57,559 621,472 692,905
2,964,992 (1,439,801) (1,078,291) (2,928,561) (1,407,599) (1,448,214)
788,445 705,848 2,128,579 1,174,673 17,214,138 706,319
- - - - - -
- - 5,000,000 - (5,000,000) -
3,753,437$ (733,953)$ 6,050,288$ (1,753,888)$ 10,806,539$ (741,895)$
153,776,247$ 157,092,210$ 161,159,541$ 161,494,158$ 161,672,565$ 146,235,362$
1,572,527 189,314 - - 9,598,420 12,620,256
9,027,328 3,341,141 6,617,328 232,423 (6,228,771) (4,619,943)
164,376,102$ 160,622,665$ 167,776,869$ 161,726,581$ 165,042,214$ 154,235,675$
87
Fiscal Year
Page 162 of 179
Fiscal Year
Single Family
Residential
Multi-Family
Residential
Commercial/
Industrial Irrigation
Direct Rate
(Billing Unit)
2011 21,701 231 833 879 2.52
2012 22,064 240 829 846 2.52
2013 22,480 158 908 933 2.52
2014 22,586 230 892 876 2.64
2015 22,649 230 898 876 2.70
2016 22,845 229 842 884 2.70
2017 22,991 232 845 902 2.70
2018 23,055 256 821 908 2.70
2019 23,207 256 829 914 2.80 Total
2020 23,340 258 831 921 2.80 25,350
SFR % 92.07%
Source: YLWD Billing System
88
Last Ten Fiscal Years
Yorba Linda Water District
Number of Connections
Page 163 of 179
FY 2019
Customer Name Business Type
Annual Revenues
#
% of Total
Revenues *
1 City of Yorba Linda Government 2,149,102$ 6.21%
2 Placentia Yorba Linda USD Government 326,046 0.94%
3 The Hills at Yorba Linda Homeowner's Assoc. 161,908 0.47%
4 RRE Yorba Linda Holdings, LLC Manufacturer 137,246 0.40%
5 Fairmont Hill Community Assoc Homeowner's Assoc. 133,165 0.38%
6 Yorba Linda Villages Homeowner's Assoc. 130,733 0.38%
7 Lake Park Mobile Home Community Homeowner's Assoc. 104,509 0.30%
8 Aseptic Tech LLC Manufacturer 92,624 0.27%
9 Amalfi Hills Community Assoc Homeowner's Assoc. 85,031 0.25%
10 Woodgate Condominium Homeowner's Assoc. 70,473 0.20%
3,390,837$ 9.80%
FY 2016
Customer Name Business Type
Annual Revenues
#
% of Total
Revenues
1 City of Yorba Linda Government 1,949,735$ 6.57%
2 Placentia-Yorba Linda USD Government 249,396 0.84%
3 Aspetic Tech Manufacturer 108,087 0.36%
4 RRE Yorba Linda Holdings Manufacturer 134,905 0.45%
5 Yorba Linda Villages Homeowners' Assoc. 117,461 0.40%
7 The Hills at Yorba Linda Homeowners' Assoc. 146,595 0.49%
6 Fairmont Hill Coummunity Assoc Homeowners' Assoc. 85,340 0.29%
8 Cartel Electronics Manufacturer 64,384 0.22%
9 Lake Park Mobile Home Community Homeowners' Assoc. 74,579 0.25%
10 Cal Water Manufacturer 60,935 0.21%
2,991,416$ 10.09%
NOTES:
* Total "actual revenues" represents revenue generated from customer billings (water and sewer related)
Source: YLWD Billing Department
Yorba Linda Water District
Ten Largest Customers
Current and Five Years Ago
89
# Annual Revenues represents the listed customer's annual total billing for water and sewer services (including Base
Service Charges)
Page 164 of 179
Bank of America Wells Certificates As a Share of
Fiscal Line of Credit Fargo Bank of Per Per Personal
Year LOC - B of A Line of Credit Participation Debt Connection Capita Income
2011 -$ -$ 43,189,117$ 43,189,117$ 1,827$ 588$ 1.44%
2012 - - 42,278,129 42,278,129 1,764 565 1.32%
2013 - 1,171,131 42,009,722 43,180,853 1,802 584 1.28%
2014 - 4,642,656 40,970,599 45,613,255 1,858 610 1.32%
2015 - 5,994,099 39,886,475 45,880,574 1,861 584 1.33%
2016 - 6,883,720 38,767,354 45,651,074 1,841 577 1.26%
2017 - - 41,758,033 41,758,033 1,672 525 1.14%
2018 - - 40,262,056 40,262,056 1,612 499 1.10%
2019 - - 38,866,080 38,866,080 1,542 482 1.07%
2020 1,443,517 - 37,435,103 38,878,620 1,534 485 0.99%
Source: YLWD Audited Financial Statements
Last Ten Fiscal Years
Total
90
Yorba Linda Water District
Ratio of Outstanding Debt
Page 165 of 179
Debt Service
Fiscal Operating &Net Coverage
Year Revenues Maint. Costs Revenues Principal Interest Total Ratio
2011 25,912$ 20,845$ 5,067$ 855$ 1,949$ 2,804$ 1.81
2012 27,818 21,950 5,868 890 1,915 2,805 2.09
2013 21,092 17,322 3,770 925 1,985 2,910 1.82
2014 31,118 24,901 6,217 965 1,813 2,778 2.29
2015 29,685 23,219 6,466 1,010 1,714 2,724 2.36
2016 32,557 21,603 10,954 1,045 1,777 2,822 4.02
2017 32,734 25,112 7,622 1,080 1,768 2,848 2.81
2018 35,022 27,844 7,178 1,240 1,509 2,749 2.61
2019 34,301 26,037 8,264 1,140 1,598 2,738 3.02
2020 36,605 31,167 5,438 1,175 1,552 2,727 1.99
NOTE: O & M Costs exclude depreciation and debt service expenses.
Source: YLWD Audited Financial Statements
Yorba Linda Water District
Debt Coverage
Last Ten Fiscal Years
91
Page 166 of 179
Personal Income
Year Population * City of YL Population Personal Income per Capita
2011 71,520 70,681 2,993,957,236$ 41,862$
2012 73,498 72,706 3,192,753,120 43,440
2013 74,861 65,777 3,374,570,547 45,078
2014 73,990 67,069 3,461,036,956 46,777
2015 74,787 67,826 3,451,134,500 46,146
2016 78,539 67,637 3,624,303,533 46,147
2017 79,170 67,890 3,654,487,200 46,160
2018 79,565 68,229 3,672,735,413 46,160
2019 80,606 69,121 3,633,462,895 45,077
2020 80,122 68,706 3,929,220,520 49,041
Personal Income
Year Population Unemployment Rate Personal Income per Capita
2011#^ 3,192,916 8.7% 155,323,766$ 48,646$
2012^ 3,182,171 7.9% 160,637,055 50,480
2013^ 3,055,792 8.5% 160,072,905 52,383
2014 3,081,804 6.2% 168,966,068 54,827
2015 3,113,991 5.4% 177,412,900 56,973
2016 3,132,681 4.6% 169,792,810 54,200
2017 3,194,024 3.7% 172,509,495 54,010
2018 3,221,103 3.3% 174,062,080 54,038
2019 3,222,498 2.2% 175,628,639 54,501
2020 3,228,519 3.0% 177,209,297 54,889
NOTES: ^ No personal income data available for County of Orange, used State of California data.
# No population data available for County of Orange, used State of California data.
Sources: City of Yorba Linda CAFR
County of Orange CAFR
State of California, Employment Development Department
State of California, Department of Finance
92
County of Orange
YLWD
Yorba Linda Water District
Demographics
Last Ten Fiscal Years
Page 167 of 179
2020*2011+
Employer ^Employees Employees
Placentia Linda Hospital 435 0.025 % 441 0.023 %
Vyaire Medical, Inc. (CareFusion) 344 0.020 % 389 0.020 %
Nobel Biocare USA, Inc. 329 0.019 % 328 0.017 %
Costco Wholesale Corp. 308 0.018 % 276 0.014 %
City of Yorba Linda 235 0.013 % 194 0.010 %
Emeritus/Brookdale at Yorba Linda 175 0.010 % 126 0.006 %
Office Solution 167 0.010 % 92 0.005 %
Sprouts Farmers Market 163 0.009 % 110 0.006 %
Tokyo Central 115 0.007 % - 0.000 %
Von's 106 0.006 % 165 0.009 %
Kohl's 92 0.005 % 158 0.008 %
Total 2,469 0.141 % 2,279 0.118 %
NOTES: * Most current available data
+ Oldest available data
^ The Placentia- Yorba Linda Unified School District has 2,500 employees and
serves the entire communities of Yorba Linda and Placentia, and also serves
parts of the Cities of Brea, Anaheim and Fullerton. YLWD cannot provide the
number of employees working within the boundaries of Yorba Linda.
Source: City of Yorba Linda CAFR
Yorba Linda Water District
Ten Largest Employers
Current and Nine Years Ago
93
% of Total % of Total
Labor Force Labor Force
Page 168 of 179
Fiscal Human
Year Administration Communications Engineering Finance Resources IT Operations Total
2011 5.5 11.0 14.0 3.0 7.0 37.0 77.5
2012 5.0 11.0 14.0 3.0 7.5 37.0 77.5
2013 5.0 11.0 14.0 4.5 7.5 37.0 79.0
2014 5.5 10.0 13.0 4.0 7.0 38.0 77.5
2015 7.0 10.0 13.0 4.0 5.0 38.0 77.0
2016 #8.0 10.0 13.0 6.0 5.0 40.0 82.0
2017 ##3.0 5.5 10.0 13.0 6.0 5.0 40.0 82.5
2018 4.0 1.0 10.0 14.0 6.0 5.0 40.0 80.0
2019 5.0 2.0 8.5 11.0 5.0 2.0 43.0 76.5
2020 3.0 1.0 8.0 12.0 5.0 2.0 41.0 72.0
NOTE: * Number of employees in each department are authorized and funded positions.
#Includes 3FTE temporary positions in relation to the SWRCB Emergency Mandate
##Includes 2 Limited-term FT and 1 Limited-term PT positions in relation to the SWRCB Emergency Mandate
Source: YLWD Human Resources Department
94
Yorba Linda Water District
Number of Employees
Last Ten Fiscal Years
Full Time Equivalent Employees by Department *
Department
Page 169 of 179
Fiscal Miles of Water Yearly Water Average Number of
Year Mains Installed*Production (MG) Production (MGD) Field Service Calls
2011 2.00 6,282 17.2 1,924
2012 2.02 6,780 18.6 1,693
2013 1.10 7,099 19.4 1,561
2014 0.77 7,329 20.1 1,579
2015 1.53 6,447 17.7 1,247
2016 2.86 4,408 12.1 1,873
2017 1.15 5,827 16.0 1,782
2018 1.50 6,643 18.2 1,681
2019 0.97 6,433 16.4 1,651
2020 0.42 6281 17.2 1,693
Fiscal Number of Capacity by Booster Number of Capacity by
Year Booster Pumps Pump (GPM)Reservoirs Reservoir (MG)
2011 12 46,525 14 57
2012 12 46,525 14 57
2013 12 46,525 14 57
2014 12 46,525 14 57
2015 12 52,025 14 57
2016 12 52,025 14 57
2017 12 52,025 14 57
2018 12 52,025 14 57
2019 12 56,125 14 57
2020 12 56,125 14 57
MG - Millions of Gallons
MGD - Millions of Gallons per Day
GPM - Gallon per Minute
NOTE: * Miles of Water Main estimated
Sources: YLWD Asset Management Plan 2010
YLWD Operations Department
95
Yorba Linda Water District
Operating and Capacity Indicators
Last Ten Fiscal Years
Page 170 of 179
2875 Michelle Drive, Suite 300 | Irvine, California 92606 | WNDECPA.com | 714.978.1300
1
Board of Directors
Yorba Linda Water District
Placentia, California
We have audited the financial statements of the Yorba Linda Water District (the District) as of and for
the year ended June 30, 2020, and have issued our report thereon dated October 1, 2020. Professional
standards require that we provide you with information about our responsibilities under auditing
standards generally accepted in the United States of America and Government Auditing Standards, as
well as certain information related to the planned scope and timing of our audit. We have
communicated such information in our planning communication letter to you dated June 2, 2020.
Professional standards also require that we communicate to you the following information related to
our audit.
Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant
accounting policies used by the District are described in Note 1 to the financial statements. No new
accounting policies were adopted and the application of existing policies was not changed during the
year ended June 30, 2020. We noted no transactions entered into by the District during the year for
which there is a lack of authoritative guidance or consensus. All significant transactions have been
recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are
based on management’s knowledge and experience about past and current events and assumptions
about future events. Certain accounting estimates are particularly sensitive because of their
significance to the financial statements and because of the possibility that future events affecting them
may differ significantly from those expected.
The most sensitive estimates affecting the financial statements were as follows:
a. Management’s estimate of the fair value of investments is based on quoted prices in active
markets. When quoted prices in active markets are not available, fair values are based on
evaluated prices received by the District’s asset manager from a third-party service
provider.
b. Management’s estimate of useful lives of depreciable capital assets is based on the length of
time it is believed that those assets will provide some economic benefit in the future.
c. The value of the capital assets received as a contribution from developers was based on the
developer’s acquisition cost.
Page 171 of 179
2
Significant Audit Findings (Continued)
Qualitative Aspects of Accounting Practices (Continued)
Sensitive Estimates (Continued)
d. The annual required contributions, pension expense, net pension liability, and
corresponding deferred outflows of resources and deferred inflows of resources for the
District’s public defined benefit plans with CalPERS are based on an actuarial valuation
provided by CalPERS.
e. The actuarially determined contribution, OPEB expense, net OPEB liability, and
corresponding deferred outflows of resources and deferred inflows of resources for the
District’s OPEB plan are based on an actuarial valuation provided by a third party.
We evaluated key factors and assumptions used to develop these estimates in determining that they
were reasonable in relation to the financial statements taken as a whole.
Certain financial statement disclosures are particularly sensitive because of their significance to
financial statement users. The most sensitive disclosures affecting the financial statements were
reported in Note 6 to the financial statements regarding the District’s Other Post-Employment Benefits
Plan and Note 7 regarding the pension plans.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing
our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during
the audit, other than those that are trivial, and communicate them to the appropriate level of
management. As a result of our audit-related test work, we proposed no corrections to the financial
statements.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or
auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial
statements or the auditors’ report. We are pleased to report that no such disagreements arose during the
course of our audit.
Management Representations
We have requested certain representations from management that are included in the management
representation letter dated October 1, 2020.
Page 172 of 179
3
Significant Audit Findings (Continued)
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters, similar to obtaining a second opinion on certain situations. If a consultation
involves application of an accounting principle to the District’s financial statements or a determination
of the type of auditor’s opinion that may be expressed on those statements, our professional standards
require the consulting accountant to check with us to determine that the consultant has all the relevant
facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and
auditing standards, with management each year prior to retention as the District’s auditors. However,
these discussions occurred in the normal course of our professional relationship, and our responses
were not a condition to our retention.
Other Matters
We applied certain limited procedures to the management’s discussion and analysis, the schedule of
proportionate share of the net pension liability, the schedule of contributions - defined benefit pension
plans, the schedule of changes in the net OPEB liability and related ratios, and the schedule of
contributions - OPEB, which are Required Supplementary Information (RSI) that supplement the
financial statements. Our procedures consisted of inquiries of management regarding the methods of
preparing the information and comparing the information for consistency with management’s
responses to our inquiries, the basic financial statements, and other knowledge we obtained during our
audit of the basic financial statements. We did not audit the RSI and do not express an opinion or
provide any assurance on the RSI.
We were engaged to report on the combining schedules, the schedule of operating expenses by cost
center and nature of expenses for water and sewer, and the schedule of capital assets, which
accompany the financial statements but are not RSI. With respect to this supplementary information,
we made certain inquiries of management and evaluated the form, content, and methods of preparing
the information to determine that the information complies with accounting principles generally
accepted in the United States of America, the method of preparing it has not changed from the prior
period, and the information is appropriate and complete in relation to our audit of the financial
statements. We compared and reconciled the supplementary information to the underlying accounting
records used to prepare the financial statements or to the financial statements themselves.
We were not engaged to report on the introductory and statistical sections, which accompany the
financial statements but are not RSI. Such information has not been subjected to the auditing
procedures applied in the audit of the basic financial statements, and accordingly, we do not express an
opinion or provide any assurance on it.
Page 173 of 179
4
Restriction on Use
This information is intended solely for the use of the Board of Directors and management of the
Yorba Linda Water District and is not intended to be, and should not be, used by anyone other than
these specified parties.
Irvine, California
October 1, 2020
Page 174 of 179
2875 Michelle Drive, Suite 300 | Irvine, California 92606 | WNDECPA.com | 714.978.1300
1
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Board of Directors
Yorba Linda Water District
Placentia, California
We have audited, in accordance with the auditing standards generally accepted in the United States of
America, the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States, the financial statements of the Yorba Linda
Water District (the District) as of and for the year ended June 30, 2020, and the related notes to the
financial statements, which collectively comprise the District’s basic financial statements, and have
issued our report thereon dated October 1, 2020.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal
control over financial reporting (internal control) to determine the audit procedures that are appropriate
in the circumstances for the purpose of expressing our opinion on the financial statements, but not for
the purpose of expressing an opinion on the effectiveness of the District’s internal control.
Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control such that there is a reasonable possibility that a material
misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a
timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal
control that is less severe than a material weakness, yet important enough to merit attention by those
charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify
any deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses may exist that have not been identified.
Page 175 of 179
2
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free
from material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and
material effect on the determination of financial statement amounts. However, providing an opinion on
compliance with those provisions was not an objective of our audit, and accordingly, we do not express
such an opinion. The results of our tests disclosed the following instance of noncompliance or other
matter that is required to be reported under Government Auditing Standards and which is described
below.
Compliance with Investment Policy
Auditors’ Comment and Recommendation
During our review of investments, we noted that section 8.3 of the District's investment policy states
that the maximum investment in any one issuer for money market investments is 10%. In October
2019, the District had funds invested in one money market investment issuer that represented 13.87%
of the portfolio, which exceeds the maximum allowed by the District's policy. The District identified
and corrected this issue in December 2019 but was not in compliance with the investment policy for
this issue in October and November 2019.
Management’s Response
District staff will be more diligent in the review process when preparing for the monthly reporting of
District investments. Control measures have been incorporated into the Excel based spreadsheet used
for the review and reporting of investments to ensure policy compliance at all times.
District’s Response to Finding
The District’s response to the finding identified in our audit is described above. The District’s response
was not subjected to the auditing procedures applied in the audit of the financial statements, and
accordingly, we express no opinion on it.
Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
entity’s internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the entity’s internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
Irvine, California
October 1, 2020
Page 176 of 179
ITEM NO. 12.1.
AGENDA REPORT
MEETING DATE:October 13, 2020
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Annie Alexander, Sr. Executive Asst/Board Secretary
SUBJECT:Director's Reports
The Directors will report on their attendance at the following events:
1. OC LAFCO - September 9, 2020
2. YL Planning Commission - September 9, 2020 (Hawkins- As Needed)
3. WACO - September 11, 2020
4. WACO Planning Committee - September 15, 2020
5. SAWPA Commission - September 15, 2020
6. YL City Council - September 15, 2020 (Hawkins)
7. MWDOC Board - September 16, 2020 (Nederhood/Miller)
8. OCWD/OCSD Virtual Tour - September 16, 2020 (Hawkins)
9. OCWA Webinar - September 16, 2020 (Miller/Nederhood)
10. OCWD Board - September 16, 2020 (Jones)
11. AWWA Virtual Summit - September 23, 2020 (Jones)
12. MWDOC Water Policy Forum - September 23, 2020 (Hawkins/Jones/Miller/Nederhood)
13. OCSD Board - September 23, 2020 (Jones)
14. AWWA Virtual Summit - September 24, 2020 (Jones)
15. OCWD Seawater Intrusion Barrier Webinar - September 29, 2020 (Hawkins)
16. Placentia State of the City - October 1, 2020 (Hawkins, Jones, Nederhood)
17. WACO - October 2, 2020
18. ISDOC Executive Committee - October 6, 2020 (Nederhood)
19. SAWPA Commission - October 6, 2020
20. YL City Council - October 6, 2020 (Hall)
21. MWDOC Board - October 7, 2020 (Nederhood/Miller)
22. OCSD Operations Committee - October 7, 2020 (Jones)
23. OCWD Board - October 7, 2020 (Jones)
Page 177 of 179
ITEM NO. 14.1.
AGENDA REPORT
MEETING DATE:October 13, 2020
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Annie Alexander, Sr. Executive Asst/Board Secretary
SUBJECT:Meetings from October 14 - November 30, 2020
ATTACHMENTS:
1.BOD - Activities Calendar
Page 178 of 179
Board of Directors Activity Calendar
Event Date Time Attendees
October
OC LAFCO Wed, Oct 14 8:15 AM
YL Mayor's State of the City Address Video Premier Wed, Oct 14 5:00 PM Hawkins
YL Planning Commission Wed, Oct 14 6:30 PM Hawkins (As Needed)
Yorba Linda Virtual State of the City Thu, Oct 15 7:00 PM Hawkins/Jones/Miller/Nederhood
WACO Planning Committee Tue, Oct 20 7:30 AM
SAWPA Commission Tue, Oct 20 9:30 AM
YL City Council Tue, Oct 20 6:30 PM Miller
MWDOC Board Wed, Oct 21 8:30 AM Nederhood/Miller
UWI Webinar Wed, Oct 21 9:30 AM Hawkins/Jones/Nederhood
OCWA Luncheon Wed, Oct 21 11:30 AM
OCWD Board Wed, Oct 21 5:30 PM Jones
CA-NV AWWA Fall Conference Mon, Oct 26 8:00 AM Jones/Nederhood
Joint Committee Meeting with City of Yorba Linda Mon, Oct 26 4:00 PM Hawkins/Jones
CA-NV AWWA Fall Conference Tue, Oct 27 8:00 AM Jones/Nederhood
Board of Directors Workshop Meeting Tue, Oct 27 8:30 AM
CA-NV AWWA Fall Conference Wed, Oct 28 8:00 AM Jones/Nederhood
MWDOC/OCWD Joint Planning Committee Wed, Oct 28 8:30 AM
OCSD Board Wed, Oct 28 6:00 PM Jones
YL Planning Commission Wed, Oct 28 6:30 PM Hawkins (As Needed)
CA-NV AWWA Fall Conference Thu, Oct 29 8:00 AM Jones/Nederhood
ISDOC Thu, Oct 29 11:30 AM Hawkins/Nederhood
November
ISDOC Executive Committee Tue, Nov 3 7:30 AM Nederhood
SAWPA Commission Tue, Nov 3 9:30 AM
YL City Council Tue, Nov 3 6:30 PM Nederhood
MWDOC Board Wed, Nov 4 8:30 AM Nederhood/Miller
OCSD Operations Committee Wed, Nov 4 5:00 PM Jones
OCWD Board Wed, Nov 4 5:30 PM Jones
WACO Fri, Nov 6 7:30 AM
Board of Directors Regular Meeting Tue, Nov 10 5:30 PM
OC LAFCO Wed, Nov 11 8:15 AM
YL Planning Commission Wed, Nov 11 6:30 PM Hawkins (As Needed)
WACO Planning Committee Tue, Nov 17 7:30 AM
SAWPA Commission Tue, Nov 17 9:30 AM
YL City Council Tue, Nov 17 6:30 PM Jones
MWDOC Board Wed, Nov 18 8:30 AM Nederhood/Miller
OCWA Luncheon Wed, Nov 18 11:30 AM
OCWD Board Wed, Nov 18 5:30 PM Jones
Interagency Committee Meeting with MWDOC and OCWD Mon, Nov 23 4:00 PM Hawkins/Nederhood
Board of Directors Workshop Meeting Tue, Nov 24 8:30 AM
OCSD Board Wed, Nov 25 6:00 PM Jones
YL Planning Commission Wed, Nov 25 6:30 PM Hawkins (As Needed)
As of October 6, 2020
Page 179 of 179
BACKUP MATERIALS DISTRIBUTED LESS THAN 72 HOURS PRIOR TO THE MEETING
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Board of Directors Regular Meeting Tuesday, October 13, 2020
ITEM NO. 11.1
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Board of Directors Regular Meeting Tuesday, October 13, 2020
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Well No. 22 Equipping
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ITEM NO. 11.1
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Yorba Linda -� y
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Board of Directors Regular Meeting Tuesday, October 13, 2020
ITEM NO. 11.1
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the tae of Slope Materials and Clay Resic[ation
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ITEM NO. 11.2.
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Board of Directors Regular Meeting Tuesday, October 13, 2020
a % . .1" �- -
•
PFAS Water Treatment Plant
10
Work Recently Completed:
✓ Evaluation of Iron & Manganese Treatment
✓ Survey of new plant location at Headquarters J . `• '
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✓ Pipeline Locations & Utilities , •♦
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• Projected O&M Costs -
• Updated construction schedule
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• Operations, Monitoring & Maintenance Plan
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ITEM NO. 12.2.
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Item 12.2. - General Managers Report — October 13, 2020 J��
ITEM NO. 12.2.
r MCR
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[Payment Due Residential Commercial Total Past Due # Customers
January 2020 ----- ----- ----- ----- -----
February 2020 $124.34 ----- $124.34 4 RES -----
March 2020 $2,225.95 ----- $2,225.95 29 RES -----
April 2020 $1,388.67 ----- $1,388.67 21 RES .....
May 2020 $5,796.18 ----- $5,796.18 82 RES -----
June 2020 $7,532.97 ----- $7,532.97 89 RES -----
July 2020 $8,066.72 $163.67 $8,230.39 91 RES 2 COMM
August 2020 $51,796.88 $13,765.74 $65,562.62 533 RES 19 COMM
September 2020 $58,455.37 20,029.34 $78,484.71 591 RES 30 COMM
October 2020 $124,227.90 $7,670.79 $131,898.69 1107 RES 32 COMM
jutstanditiv i3alances oy _
Current Total Outstanding Bill Amounts - $301,244.52 or 2,630 customers
Current Total Residential - $259,614.98 or 2,547 residential customer
Current Total Commercial - $41,629.54 or 83 commercial customers
All data as of October 13, 2020
Yorba Linda 9
Water District-3'
Item 12.2. - General Managers Report — October 13, 2020 JMLA:� - -
ITEM NO. 12.2.
t{
r ,r Total Residential Delinquent Bills
----------------------------- $300K
t
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --------------+60%----------------- $250K
------------------------
+4
-----------------------------------&%------------------ --- ------------------------- ---- ------------------------------ $200K
+35%
-------------------- - - - - - - - - - $150K
$223,083.01 -23%
-50%
--------- --------- --------- --------- $100K
$192,488.08 $200,160.14
4
$247,392.95
$177,427.31
$154,226.79 $124,227.90
$131,135.36
- $OK
April 28 May 26 June 8 June 23 July 13 Aug. 24 Sept. 8 Oct.13
Yorba Linda
Water District-3' -
Item 12.2. - General Managers Report — October 13, 2020
ITEM NO. 12.2.
Total Commercial Delinquent Bills
---------------------------------------- --------------------------
---------------------- ------------------------------------- $70K
---------------------------• --------------------------- •--------------------------- --------------------------------------
$60K
--------------------------------------------------------- $50K
C
-1�0%
- 32% $4295061 -
- - - - - - - -.--
- - 6j%
- - I
- - - - - - $40K I-------------- --- -6%
10%
$63,198.03 ------ +9%
---------- --------- --------- --------- --------- --------- ---- $30K
------ , ------ , - -------- $46,804.00 ---- $20K
$44,107.38
---------- -------I
41 ------- $34,890.98 --------i---------- $10K
$41,629.54
$OK
April 28 May 26 June 8 June 23 July 13 Aug. 24 Sept. 8 Oct.13
Yorba LindaAWN, =
ater District _, - :} _
Item 12.2. - General Managers Report — October 13, 2020 __�
ITEM NO. 12.2.
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Total Outstanding Delinquent Bills
------------------------------------ $350K
+3%
-------------------------------------------------------------------- ----------------------------------------- ---}4 $300K
0
+2%
- - F - - - - - - - - - - - - - - - - - - - -- - --------- ---------- $250K
+5
+13% I
-24% $301,244.52
- - - - - - - ---- -------- - - - - - - ---- - - - - - - - --- - - - - $200K
-14%
------ $266,033.62 --------- $291,500.33 ------ ----------
- - - -
$150K
-------- ------ $231,157.49 ----- $235,051.12 $100K
$20 .71--------- ---------- ------ $201,030.79 $50K
$194,333.39
1 60� a a
$OK
April 28 May 26 June 8 June 23 July 13 Aug. 24 Sept. 8 Oct.13
Yorba Linda
Water District-3'
Item 12.2. - General Managers Report — October 13, 2020 J��
ITEM NO. 12.2.
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F Date Residential Commercial Total
September 8, 2020 $247,392.95 $44,107.38 $291 ,500.33
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October 13, 2020 $259,614.98 $41 ,629.54 $301 ,244.52
Difference +$121222.03 4.94% -$23477.84 5.62% +$9,744.19 3.34%
5
Date Residential Commercial Total
September 8, 2020 21497 79 2,576
October 13, 2020 2,547 83 2,630
P
Difference +50 (2%) +4 (5.06%) +54 (2.1%)
LindaYorba -
Water District �_ 1 -��� �. Aw� --�-- - - _
Item 12.2. - General Managers Report — October 13, 2020 __�
ITEM NO. 12.2.
• r
t
Month Cycle Total Bills % Paid 27 Days
July 2019 Month 259082 93.3%
Au ust 2019 Month 259111 92.8%
September 2019 Month 259142 93.3%
October 2019 Month 259186 92.9%
November 2019 Month 259185 93.3%
December 2019 Month 259172 93.8%
January 2020 Month 259214 93.8%
Yorba Linda .
Water DistricUt
Item 12.2. - General Managers Report — October 13, 2020
ITEM NO. 12.2.
c
Historic Payments in 27 Days
r
r
February 2020 Cycle 1 7,947 94.5%
February 2020 Cycle 2 5,630 93.9%
C February 2020 Cycle 3 5,889 90.4%
February
� Februa 2020 C cle 4 5,755 92.0%
ii Month 25221 92.9%
March 2020 Cycle 1 7,943 91.4%
March
March 2020 Cycle 2 5,623 91.0%
March 2020 Cycle 3 5,882 87.9%
March 2020 C cle 4 5,749 89.4%
ii Month 25 197 89.7%
Yorba Linda 9 =
Water District--7 > �-
Item 12.2. - General Managers Report — October 13, 2020
ITEM NO. 12.2.
r
April 2020 Cycle 1 7,933 90.8%
April 2020 Cycle 2 5,630 91.4%
April 2020 Cycle 3 5,898 91.2%
A ril 2020 C cle 4 5,747 90.7%
is
May 2020 Cycle 1 7,942 90.5%
May 2020 Cycle 2 5,627 92.0%
May 2020 Cycle 3 5 899 88.9%
May 2020 C cle 4 5,747 90.3%
s
Yorba Lindazl-
Water District--7 _
Item 12.2. - General Managers Report — October 13, 2020
ITEM NO. 12.2.
rmw���r
Historic Payments in 27 Days
IF
June
June 2020 Cycle 1 7,940 89.3%
June 2020 Cycle 2 5,631 91.0%
June 2020 Cycle 3 5,889 89.0%
June 2020 C cle 4 5,740 91.7%
2020 Month 25,200 90.2%
lip
�. July 2020 Cycle 1 7,950 90.3%
Iwo
July
�- July 2020 Cycle 2 5,630 92.4%
July 2020 Cycle 3 5 906 89.8%
Jul 2020 C cle 4 5,739 91.8%
2020 i%
40
Ur
Yorba Linda
Water District-- Aloft-,-- , � -
Item 12.2. - General Managers Report — October 13, 2020 J��
ITEM NO. 12.2.
Historic Payments in 27 Days
Au ust 2020 Cycle 1 7,966 91.3%
August
Au ust 2020 Cycle 2 5,626 90.5%
August 2020 Cycle 3 5,898 90.8%
Au ust 2020 C cle 4 5,745 90.5%
2020 Month 25235 90.8%
' Sept. 2020 Cycle 1 7,969 91.2%
�- Sept. 2020 Cycle 2 5,625 91.5%
Sept. 2020 Cycle 3 5,896 Pending
Se t. 2020 C cle 4 5,743 Pendin
ii Month 25233 Pending
Yorba Linda 9
Water District-- Aloft-,-
1
. _ _ ..�
Item 12.2. - General Managers Report — October 13, 2020
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Soft Collection Calls
Started with 4 or more COMM
Now calling 3 or more RES and COMM
Made 892 calls
Collected 614 or 69% of calls
Total Collected - $ 204, 361 . 58
Total added to Auto Pay - 125
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Yorba Linda
Water Districtt-' "-`�`
ITEM NO. 12.2.
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71 - RES 1 - COMM 2 - RES 2 - COMM 3 - RES 3 - COMM 4 - RES 4 - COMM 5 - RES 5 - COMM
1074 38 290 12 128 7 22 0 16 0
1,112 Total 302 Total 135 Total 22 Total
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Yorba Linda
El Water District-"7 -
MO. 1,11,11,110'
Item 12.2. - General Managers Report — October 13, 2020
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ITEM NO. 12.2.
ITEM 3109
Coronav*irus M *it*igat*ion Efforts
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Yorba LindaWater
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Item 12.2. - General Managers Report — October 13, 2020 J�� -
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=1-ToY OF YORBA LINDA
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• City Hall is open on an appointment only during normal operating hours. .P i
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Council Meetings still virtual.
• All visitors must wear a mask.
• All indoor recreation centers are closed. Some walk-ins permitted - i i
• Yorba Linda Community Center is closed.
• Yorba Linda Police Services Station is closed to the public.
• The Yorba Linda Public Library will close on Thursday, October 15 in order to move to the
new facility. Library item due dates have been extended and no fines are being accrued
until the new library is open.
• Senior Grocery and Lunch programs still continuing on a modified basis.
• The Senior Mobility Transportation program resumed August 3, $1 for one-way trips, 7am-
8pm Daily. j =j "� •
• All other senior programs are cancelled. �• i+
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CITY OF PLACENTIA
10
• City Hall is currently open with precautions in place. '� .� •
• Counci neetngs still virtual.
• Guests are to wear face coverings and practice social distancing.
• Police Department Lobby/Front Counter is closed.
• All Commission and Committee Meetings are cancelled. qW • . `.
• Rental Halls, Picnic Shelters, Playgrounds and Fields are all closed.
• The Library is now open with social distance protocols and a maximum capacity
of 30. Computers are available for use, but staff cannot provide assistance.
Other available services include, Passports, Literacy Services, Exam Proctoring,
group study rooms, Amazon lockers, virtual programs, and the Bookstore is open
with honor box. Remaining closed are The Hangar, Crossroads Corner, Bodhi Tea
Leaf and Coffee, Meeting Room.
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COUNTY OF ORANGE 10
• Board of Supervisors meetings open to public with social distance and face = -
coverings. '
• Hall of Administration Building open. -
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Old County Courthouse Open. -
• Courts Open. ' . - '
• All Clerk/Recorder offices open. ,�
• County Admin South Open (Vital records and Fictitious Business). • �
• Most OC Parks and Beaches are open with restrictions.
• OC libraries remain closed but offer curbside pickup and physically
distanced single-user computers by reservation for one-hour sessions. AV
• School opening waivers reviewed by County Health Office in consultation P
with CDPH. • _
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• All offices closed to the public. 4P -
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All meetings virtual. -
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