HomeMy WebLinkAbout2021-02-23 - Board of Directors Meeting Agenda PacketAGENDA
YORBA LINDA WATER DISTRICT
BOARD OF DIRECTORS REGULAR MEETING
Tuesday, February 23, 2021, 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/93233856717/
Telephone: 669-900-6833 or 346-248-7799
Meeting ID: 932 3385 6717
2.CALL TO ORDER
3.PLEDGE OF ALLEGIANCE
4.ROLL CALL
Phil Hawkins, President
J. Wayne Miller, PhD, Vice President
Trudi DesRoches, Director
Brooke Jones, Director
Tom Lindsey, 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. There
will be no discussion of these items unless a member of the Board, staff, or public requests separate
consideration.
Page 1 of 92
8.1.Minutes of the Board of Directors Regular Meeting Held February 9, 2021
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 $1,420,261.85.
8.3.Budget to Actual Reports for the Month Ending January 31, 2021
Recommendation: That the Board of Directors receive and file the Budget to
Actual Reports for the Month Ending January 31, 2021.
8.4.Cash and Investment for Period Ending January 31, 2021
Recommendation: That the Board of Directors receive and file the Cash and
Investment Report for Period Ending January 31, 2021.
8.5.Unaudited Financial Statements for the Second Quarter of Fiscal Year 2021
Recommendation: That the Board of Directors receive and file the Unaudited
Financial Statements for Second Quarter of Fiscal Year 2021.
8.6.Proposal for State Legislative Support/Advocacy with Townsend Public Affairs
Recommendation: That the Board of Directors authorize the General Manager
to enter into a professional services agreement with Townsend Public Affairs for
state legislative support and advocacy services for $2,500 per month.
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.Take Positions on State Legislation
Recommendation: That the Board of Directors take the following positions on
these bill numbers: SB 45, SB 222, SB 223, SB 230 - WATCH; and AB 361 and
AB 377 - OPPOSE.
9.2.Amended 2020 Water and Wastewater Rate Study
Recommendation: That the Board of Directors receive and file the amended
2020 Water and Wastewater Rate Study.
10.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.
10.1.Status of Per- and Polyfluoroalkyl Substances (PFAS) Removal Groundwater
Treatment Plant
11.REPORTS, INFORMATION ITEMS, AND COMMENTS
11.1.Director's Reports
11.2.General Manager's Report
11.3.General Counsel's Report
11.4.Future Agenda Items and Staff Tasks
Page 2 of 92
12.COMMITTEE REPORTS
12.1.Interagency Committee with MWDOC and OCWD
(Hawkins/DesRoches) - Next meeting will be scheduled when needed.
12.2.Joint Agency Committee with City of Yorba Linda
(Hawkins/Lindsey) - Next meeting is Monday, March 1, 2021 at 4:00 p.m.
12.3.Joint Agency Committee with City of Placentia
(Miller/Lindsey) - Next meeting will be scheduled when needed.
13.BOARD OF DIRECTORS ACTIVITY CALENDAR
13.1.Meetings from February 24 - April 30, 2021
14.ADJOURNMENT
14.1.The next Regular Board meeting will be held Tuesday, March 9, 2021. 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 92
ITEM NO. 8.1.
AGENDA REPORT
MEETING DATE:February 23, 2021
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Annie Alexander, Senior Executive Assistant/Board Secretary
SUBJECT:Minutes of the Board of Directors Regular Meeting Held February
9, 2021
RECOMMENDATION:
That the Board of Directors approve the minutes as presented.
ATTACHMENTS:
1.Draft Meeting Minutes
Page 4 of 92
Minutes of the YLWD Board of Directors Regular Meeting Held February 9, 2021 at 6:30 p.m. 1
2021-XXX
MINUTES OF THE
YORBA LINDA WATER DISTRICT
BOARD OF DIRECTORS REGULAR MEETING
Tuesday, February 9, 2021, 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 6:31 p.m.
3. PLEDGE OF ALLEGIANCE
President Hawkins led the pledge.
4. ROLL CALL
DIRECTORS PRESENT STAFF PRESENT
Phil Hawkins, President Brett R. Barbre, General Manager
J. Wayne Miller, PhD, Vice President Doug Davert, Assistant General Manager
Trudi DesRoches John DeCriscio, Operations Manager
Brooke Jones Gina Knight, Human Resources and Risk Manager
Tom Lindsey Delia Lugo, Finance Manager
Rosanne Weston, Engineering Manager
Annie Alexander, Sr Exec Asst/Board Secretary
Paige Appel, Budget Analyst
Alison Martin, Public Affairs Manager
Veronica Ortega, Executive Assistant
ALSO PRESENT
Andrew Gagen, General Counsel, Kidman Gagen Law LLP
5. ADDITIONS/DELETIONS TO THE AGENDA
None.
Page 5 of 92
Minutes of the YLWD Board of Directors Regular Meeting Held February 9, 2021 at 6:30 p.m. 2
2021-XXX
6. INTRODUCTIONS AND PRESENTATIONS
6.1.Elected Official Liaison Reports
Yorba Linda City Council Member Gene Hernandez commented on the
County’s COVID-19 vaccination distribution process.
MWDOC Director Al Nederhood commented on SB 222 and SB 223.
6.2.Federal and State Legislative Update
Staff noted that a report on pending legislation had been attached to the
agenda packet for this meeting and e-mailed to the Board.
7. PUBLIC COMMENTS
None.
8. CONSENT CALENDAR
Director Jones requested to remove Item Nos. 8.4. and 8.5. from the Consent
Calendar for separate action.
Director Jones made a motion, seconded by Director Miller, to approve the
remainder of the Consent Calendar. Motion carried 5-0-0-0 on a roll call vote with
Director Lindsey abstaining from voting on Item Nos. 8.1. and 8.2.
8.1.Minutes of the Board of Directors Special Meeting Held January 5, 2021
Recommendation: That the Board of Directors approve the minutes as
presented.
8.2.Minutes of the Board of Directors Special and Regular Meetings Held
January 12, 2021
Recommendation: That the Board of Directors approve the minutes as
presented.
8.3.Payments of Bills, Refunds, and Wire Transfers
Recommendation: That the Board of Directors ratify and authorize
disbursements in the amount of $7,363,876.91.
Page 6 of 92
Minutes of the YLWD Board of Directors Regular Meeting Held February 9, 2021 at 6:30 p.m. 3
2021-XXX
8.6.Directors' and General Manager Fees and Expenses Report for Second
Quarter of Fiscal Year 2021
Recommendation: That the Board of Directors receive and file the
Directors' and General Manager Fees and Expenses Report for Second
Quarter of FY21.
8.7.Award of Professional Services Agreement for Proposition 218 Outreach
Communications
Recommendation: That the Board of Directors authorize the General
Manager to enter into a professional services agreement with
Communications Lab for Proposition 218 outreach communications for a 6-
month term beginning February 15, 2021, not to exceed a total cost of
$30,000.
8.8.Award of Construction Contract for Fiscal Year 2021 Sewer CIPP
Rehabilitation Project
Recommendation: That the Board of Directors award the Construction
Contract for the Fiscal Year 2021 Sewer CIPP Rehabilitation Project to
Sancon Technologies, Inc. for $245,570.05, Job No. 2020-51S.
8.9.Declaration of Restrictive Covenants with Brian and Robyn H. Wolfson
Recommendation: That the Board of Directors authorize the President and
General Manager to execute the Declaration of Restrictive Covenants with
Brian and Robyn Wolfson of 4408 Rose Drive, Yorba Linda.
ITEMS REMOVED FROM THE CONSENT CALENDAR FOR SEPARATE ACTION
Staff responded to questions from Director Jones related to the following reports.
Director Jones made a motion, seconded by Director DesRoches, to approve Item
Nos. 8.4. and 8.5. Motion carried 5-0-0-0 on a roll call vote.
8.4.Budget to Actual Reports for the Month Ending December 31, 2020
Recommendation: That the Board of Directors receive and file the Budget
to Actual Reports for the Month Ending December 31, 2020.
8.5.Cash and Investment Report for Period Ending December 31, 2020
Recommendation: That the Board of Directors receive and file the Cash
and Investment Report for Period Ending December 31, 2020.
Page 7 of 92
Minutes of the YLWD Board of Directors Regular Meeting Held February 9, 2021 at 6:30 p.m. 4
2021-XXX
9. ACTION CALENDAR
9.1.Board of Directors’ Committee, Agency, and Intergovernmental Meeting
Assignments
Director Jones made a motion, seconded by Director Lindsey, to approve
the proposed committee, agency, and intergovernmental meeting
assignments for the 2021 calendar year. Motion carried 5-0-0-0 on a roll
call vote.
9.2.2020 Water and Wastewater Rate Study
Staff provided an overview of the District’s water infrastructure; estimated
life span, refurbishment, and replacement timelines and costs; and
historical financing methodologies. Staff then reviewed upcoming
challenges for the District; current funding mechanisms and water rate
structure; and projected expenses, days in cash, reserve balances, and
debt coverage ratios through FY26.
Sanjay Gaur, Vice President of Raftelis and Project Manager, reviewed the
process for conducting a rate study; legal requirements associated with
ratemaking; the District’s financial policies and reserve targets; and current
and proposed water and sewer financial plans and rate adjustments through
FY26.
President Hawkins opened the floor to public comment.
Council Member Hernandez and MWDOC Director Nederhood commented
on the proposed 5-year water rate structure.
Discussion followed regarding capital projects included in the sewer
financial plan; projected salary-related expenses and pay down of unfunded
accrued liabilities (UAL); qualified pass-through expenses; proposed annual
collection of capital improvement charges and debt service on the property
tax roll; and proposed decrease in the water commodity rate.
Discussion also touched on funding depreciation; projected ratio of water
supplies (groundwater vs. import water) following completion of the
treatment plant; and the process for collecting charges on the annual
property tax roll.
Following additional dialog, the Board requested staff to work with Mr. Gaur
to amend the study to reflect the following parameters in the water financial
plan and bring it back to the Board for consideration at the meeting
scheduled February 23, 2021:
Page 8 of 92
Minutes of the YLWD Board of Directors Regular Meeting Held February 9, 2021 at 6:30 p.m. 5
2021-XXX
Collection of debt service on annual property tax roll.
Fixed rate as proposed.
Bundle capital expenses with commodity rate.
5-10 year plan for shifting capital expenses from being bundled with the
commodity rate to the fixed rate or collection on the annual property tax
roll.
Staff was also instructed to work with General Counsel to address any
necessary percentage or dollar amount cap on pass-through expenses.
Director Lindsey made a motion, seconded by Director Jones, to receive
and file the 2020 Water and Wastewater Rate Study. Motion carried
5-0-0-0 on a roll call vote.
10. REPORTS, INFORMATION ITEMS, AND COMMENTS
10.1.Director’s Reports
A list of meetings and events attended was included in the agenda packet.
10.2.General Manager’s Report
General Manager Barbre noted that he would email his report to the Board
and that staff would be scheduling the next Joint Agency Committee
meeting with the City of Yorba Linda to review the draft MOU.
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
Next meeting yet to be scheduled.
11.2.Joint Agency Committee with City of Yorba Linda
Next meeting yet to be scheduled.
Page 9 of 92
Minutes of the YLWD Board of Directors Regular Meeting Held February 9, 2021 at 6:30 p.m. 6
2021-XXX
11.3.Joint Agency Committee with City of Placentia
Next meeting yet to be scheduled.
12. BOARD OF DIRECTORS ACTIVITY CALENDAR
12.1.Meetings from February 10 – April 30, 2021
13. ADJOURNMENT
13.1.The meeting was adjourned at 9:50 p.m.
Annie Alexander
Board Secretary
Page 10 of 92
ITEM NO. 8.2.
AGENDA REPORT
MEETING DATE:February 23, 2021
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Delia Lugo, Finance Manager
Keri Hollon, Accounting Assistant I
SUBJECT:Payments of Bills, Refunds, and Wire Transfers
RECOMMENDATION:
That the Board of Directors ratify and authorize disbursements in the amount of
$1,420,261.85.
BACKGROUND:
Pursuant to Section 31302 of the California Water Code, staff is submitting a list of disbursements
to the Board of Directors for approval.
The items on this disbursement list include: a wire of $212,310.09 to MWDOC for December
2020 water purchases; a wire of $68,379.24 to So. California Edison for January 2020
electricity charges at multiple locations; a wire of $38,038.56 to So. California Gas Co. for
January 2020 gas charges at various locations; a wire of $568.00 to Switch for the remote
data hosting co-location; a check of $132,915.84 to ACWA/JPIA for March 2021 medical and
dental premiums; a check of $85,880.01 to Aqua-Metric Sales for J19-52 meter replacement
program; a check of $48,213.39 to Ken Grody Ford for purchase of new vehicle less a trade-in
value. The balance of $232,079.28 is routine invoices.
The Accounts Payable check register total is $818,384.41, Payroll No. 2 total is $304,156.49;
Payroll No. 3 total is $297,720.95; where disbursements for this agenda report total is
$1,420,261.85. A summary of the disbursements is attached.
ATTACHMENTS:
1.Cap Sheet 02-23-21
2.Check Register 02-23-21
3.BOD Credit Card 02-23-21
4.Credit Card 01-23-21
Page 11 of 92
Summary of Disbursements
February 23, 2021
CHECK NUMBERS:
02/23/21 Computer Checks 77561 - 77632 $ 499,088.52
$ 499,088.52
WIRES:
W021121 MWDOC $ 212,310.09
W021121A Switch LTD $ 568.00
W021621
W021621A
Southern Calif Gas Co.
Southern Calif Edison Co.
$
$
38,038.56
68,379.24
$ 319,295.89
TOTAL OF CHECKS & WIRES $ 818,384.41
PAYROLL NO. 2:
Direct Deposits $ 185,147.22
Payroll Taxes $ 48,710.91
EFT – CalPERS $ 45,166.30
Third Party Checks 7500 -- 7509 $ 25,132.06
$ 304,156.49
PAYROLL NO. 3:
Direct Deposits $ 184,693.09
Payroll Taxes $ 48,618.88
EFT – CalPERS $ 44,774.98
Third Party Checks 7510 -- 7514 $ 19,634.00
$ 297,720.95
TOTAL OF PAYROLLS $ 601,877.44
----------------------------------------------------------------------------------------------------------------------
DISBURSEMENT TOTAL: $ 1,420,261.85
==================================================================
APPROVED BY THE BOARD OF DIRECTORS MINUTE ORDER AT BOARD
MEETING OF FEBRUARY 23, 2021
==================================================================.
Page 12 of 92
Check No.Date Vendor Name Amount Description
77561 02/23/2021 MEREDITH ZAMBONI 162.52 CUSTOMER REFUND
77562 02/23/2021 VECCHIO REAL ESTATE 377.66 CUSTOMER REFUND
77563 02/23/2021 SHIRLEY ESPIQUE 80.53 CUSTOMER REFUND
77564 02/23/2021 CONSTANCE CROSS 98.29 CUSTOMER REFUND
77565 02/23/2021 YAN WONG 82.05 CUSTOMER REFUND
77566 02/23/2021 ECHO WEIN 114.49 CUSTOMER REFUND
77567 02/23/2021 GLENN JOHNSON 20.92 CUSTOMER REFUND
77568 02/23/2021 RICHARD GARCIA 75.04 CUSTOMER REFUND
77569 02/23/2021 MOO RYANG HUH 225.00 CUSTOMER REFUND
77570 02/23/2021 JOHN DOUTHIT 225.00 CUSTOMER REFUND
77571 02/23/2021 STONES LEASING INVESTMENT INC 399.53 CUSTOMER REFUND
77572 02/23/2021 ACWA/JPIA 132,915.84 MEDICAL & DENTAL PREMIUM - MARCH 2021
77573 02/23/2021 Air Treatment Corporation 716.67 AIR CONDITIONING MOTOR
77574 02/23/2021 AIRGAS INC 261.71 WELDING SUPPLIES
77575 02/23/2021 Alex Jeon Shappel Properties 1,135.00 REIMBURSEMENT FOR CANCELLED PROJECT J18-31S
77576 02/23/2021 Amazon Capital Services 2,923.64 J20-49 PHONE SUPPLIES & OFFICE SUPPLIES
77577 02/23/2021 Aqua-Metric Sales Co. 85,880.01 OPERATIONS WORK MATERIAL
77578 02/23/2021 Aramark 938.79 UNIFORM SERVICE
77579 02/23/2021 AT & T - Calnet3 1,488.49 ATT CALNET
77580 02/23/2021 BrightView Tree Care Services Inc. 3,979.77 LANDSCAPE SERVICE
77581 02/23/2021 CalCard US Bank 26,902.25 CREDIT CARD TRANSACTIONS - JANUARY 2020
77582 02/23/2021 CB Technical 6,967.50 GIS & CMMS IT WORK -NOVEMBER 2020 & JANUARY 2021
77583 02/23/2021 CDW Government, Inc 3,040.66 PRINTER & PRODUCTION SUPPLIES
77584 02/23/2021 City Of Placentia 4,758.69 SEWER COLLECTIONS - JANUARY 2020
77585 02/23/2021 Clinical Lab. Of San Bern. 1,820.00 WATER QUALITY LAB WORK
77586 02/23/2021 Coast Surveying, Inc. 16,700.00 J20-18, J20-61, J20-62 PROFESSIONAL SERVICES NOVEMBER & DECEMBER 2020
77587 02/23/2021 Culligan of Santa Ana 2,164.27 EQUIPMENT PE SOFTENER
77588 02/23/2021 Dell Financial Services LLC 3,243.20 SOFTWARE RENEWAL
77589 02/23/2021 Discount Tire Centers (Andonian Enterprises Inc.) 497.95 REPAIR FOR UNIT# 180
77590 02/23/2021 Don Wolf & Associates Inc. 1,027.54 EMISSON TEST
77591 02/23/2021 Elite Equipment Inc 162.33 OPERATIONS - THROTTLE KIT
77592 02/23/2021 Enthalpy Analytical, Inc. 3,168.00 WATER QUALITY TESTING
77593 02/23/2021 Factory Motor Parts 423.57 MECHANIC SHOP SUPPLIES
77594 02/23/2021 EyeMed 2,981.04 EYEMED PREMIUM - JANUARY & FEBRUARY 2021
77595 02/23/2021 First American Title Insurance Co 750.00 J20-18 PRELIMINARY REPORT
77596 02/23/2021 FIRST AID SUPPLIES ONLINE 269.78 FIRST AID SUPPLIES
77597 02/23/2021 Fleet Services, Inc 242.61 REPAIR FOR UNIT# 232
77598 02/23/2021 Fullerton Paint & Flooring 152.31 OPERATIONS WORK MATERIAL
77599 02/23/2021 G.M. Sager Construction Co., Inc. 21,350.00 PAVING REPAIRS - VARIOUS LOCATIONS
77600 02/23/2021 Grainger 445.47 PRODUCTION & MECHANIC SHOP SUPPLIES
77601 02/23/2021 Haaker Equipment Co. 6,009.46 REPAIR FOR UNIT# 215 & SEWER CAMERA
77602 02/23/2021 Hushmand Associates Inc 25,181.00 J20-35 GARDENIA SITE VISIT & J20-62 AVIEMORE & DEVERON COVE REPAIR
77603 02/23/2021 Hydrex Pest Control 193.00 PEST CONTROL
77604 02/23/2021 Infosend Inc. 4,346.30 BILLING & POSTAGE CUSTOMER BILL
77605 02/23/2021 Irma Munguia 181.77 BENEFIT EXPENSE REIMBURSEMENT
77606 02/23/2021 John R Brundahl III 105.00 T4 CERTIFICATION REIMBURSEMENT - BRUNDAHL, J
77607 02/23/2021 Ken Grody Ford 48,213.39 NEW WATER VEHICLE - UNIT# 235
77608 02/23/2021 Kidman Gagen Law 27,533.10 LEGAL SERVICES -JANUARY 2021
77609 02/23/2021 Kimball Midwest 246.91 MECHANIC SHOP SUPPLIES
77610 02/23/2021 Liebert Cassidy Whitmore 7,527.00 PROFESSIONAL SERVICES - DECEMBER 2020
77611 02/23/2021 Managed Health Network 168.75 EAP - FEBRUARY 2021
77612 02/23/2021 Mc Fadden-Dale Hardware 60.99 TOOLS & EQUIPMENT
77613 02/23/2021 MCR Technologies Inc. 10,522.31 MSA SAFETY METHANE GAS SENSORS FOR SCADA
77614 02/23/2021 Minuteman Press 478.03 IMPORTANT NOTICE DOOR HANGERS & BUSINESS CARDS
77615 02/23/2021 Murcal, Inc. 284.93 STATIONARY ENGINE SUPPLIES
77616 02/23/2021 NatPay Online Business Solutions 94.09 DOCULIVERY - JANUARY 2021
77617 02/23/2021 GovernmentJobs.com Inc. DBA NEOGOV 2,365.95 NEOGOV ONBOARD SUBSCRIPTION RENEWAL
77618 02/23/2021 Nexus Office Environments 1,329.85 OFFICE CHAIR
77619 02/23/2021 Nickey Kard Lock Inc 4,831.79 FUEL 01/16/21-01/31/21
77620 02/23/2021 Office Solutions 842.37 OFFICE SUPPLIES
77621 02/23/2021 Praxair Distribution 501.34 WELDING SUPPLIES
77622 02/23/2021 SKC West, Inc. 327.14 GAS DETECTORS CALIBRATION
77623 02/23/2021 Rachel Padilla/Petty Cash 57.22 J20-16S REIMBURSEMENT & KEY COPY
For Checks Dated: 02/21/2021 thru 02/23/2021
Yorba Linda Water District
Check Register
Page 13 of 92
77624 02/23/2021 T-Mobile 0.53 T-MOBILE 12/21-1/20
77625 02/23/2021 Underground Service Alert 741.35 NEW TICKET CHARGES & CA STATE FEE
77626 02/23/2021 United Industries 660.11 OPERATIONS PPE - SAFETY GLASSES & WORK GLOVES
77627 02/23/2021 U.S. ENERGY RECOVERY LLC 5,875.63 OUTSIDE LIGHT FIXTURES
77628 02/23/2021 United Water Works, Inc. 9,920.23 OPERATIONS WORK MATERIAL
77629 02/23/2021 West Coast Batteries Inc 1,983.91 OPERATION SUPPLIES-BATTERIES
77630 02/23/2021 Safety-Kleen Systems Inc 592.50 HAZARDOUS MATERIAL DISPOSAL
77631 02/23/2021 Sunrise Medical Group 7,360.00 J20-15 COVID TESTING EXPENSE
77632 02/23/2021 Sunrise Medical Group 1,384.45 J20-15 COVID TESTING EXPENSE
W021121 02/11/2021 Municipal Water District 212,310.09 WATER DELIVERIES - DECEMBER 2020
W021121A 02/11/2021 Switch Ltd 568.00 DATA HOSTING CO-LOCATION
W021621 02/16/2021 Southern Calif Gas Co. 38,038.56 GAS CHARGES - JANUARY 2021 VARIOUS LOCATIONS
W021621A 02/16/2021 Southern Calif Edison Co. 68,379.24 ELECTRICITY CHARGES - JANUARY 2020 VARIOUS LOCATIONS
818,384.41
01/21/2021 PAYROLL - EMPLOYEE DIRECT DEPOSIT 185,147.22
01/21/2021 PAYROLL - PAYROLL TAX PAYMENT 48,710.91
01/21/2021 PAYROLL - CALPERS & TASC 45,166.30
7500 01/21/2021 Colonial Life & Accident 112.61
7501 01/21/2021 Lincoln Financial Group 4,571.49
7503 01/21/2021 California State Disbursement Unit 366.92
7504 01/21/2021 California State Disbursement Unit 384.92
7505 01/21/2021 Nationwide Retirement Solutions 15,111.15
7506 01/21/2021 AllState 1,262.90
7507 01/21/2021 Midland 200.00
7508 01/21/2021 Reliance 66.61
7509 01/21/2021 Ameritas 3,055.46
304,156.49
02/04/2021 PAYROLL - EMPLOYEE DIRECT DEPOSIT 184,693.09
02/04/2021 PAYROLL - PAYROLL TAX PAYMENT 48,618.88
02/04/2021 PAYROLL - CALPERS & TASC 44,774.98
7510 02/04/2021 Colonial Life & Accident 112.61
7511 02/04/2021 Lincoln Financial Group 4,315.23
7512 02/04/2021 Nationwide Retirement Solutions 14,454.32
7513 02/04/2021 California State Disbursement Unit 366.92
7514 02/04/2021 California State Disbursement Unit 384.92
297,720.95
Payroll Checks #2
Payroll Checks #3
Page 14 of 92
BOD Vendor Name Document Amount Description
BROOKE JONES Urban Water Institute 195.00 URBAN WATER INSTITUE CONFERENCE REGISTRATION - JONES
TRUDI DESROCHES Orange County Water Assn.70.00 MEMBERSHIP DUES - DESROCHES, T
J. WAYNE MILLER Orange County Water Assn.70.00 MEMBERSHIP DUES -MILLER, J
335.00
23-Feb-21
Cal Card Credit Card
Board of Directors
Page 15 of 92
Vendor Name Amount Description
Village Nurseries 190.07 LANDSCAPE SUPPLIES
Home Depot 617.33 PALLET OF CONCRETE & SOIL
Amazon Capital Services 43.48 EMPLOYEE SERVICE RECOGNITION
91 Express Lanes 30.00 OFFICE EXPENSE
Stater Bros. Markets 5.38 OFFICE SUPPLIES
Steven Enterprises 171.02 ENGINEERING PRINTER SUPPLIES
Steven Enterprises 94.11 ENGINEERING PRINTER SUPPLIES
Cal Society-Municipal Finance Officers 330.00 CSMFO 2021 CONFERENCE REGISTRATION - LUGO, D
Amazon Capital Services 15.21 METER SHOP SUPPLIES
Home Depot 8.56 2-CYCLE MIX
Home Depot 172.34 ELECTRICAL SUPPLIES-FACILITIES
National Notary Association 488.68 CALIFORNIA NOTARY TRANING - ORTEGA, V
Fairway Ford Sales, Inc.76.95 SERVICE FOR UNIT# 186
Home Depot 562.62 WAREHOUSE AND OPS SUPPLIES
CalCard US Bank (617.33) RETURN - CONCRETE & SOIL
CalCard US Bank (208.95) OC WOMENS LEADERSHIP SUMMIT REFUND - LIM, V
CalCard US Bank (208.95) OC WOMENS LEADERSHIP SUMMIT REFUND - KNIGHT, G
Amazon Capital Services 10.86 EMPLOYEE SERVICE RECOGNITION
Amazon Capital Services 21.06 EMPLOYEE SERVICE RECOGNITION
Republic Services #676 598.51 DISPOSAL SERVICE
ONLINE Information Services, Inc.19.17 ONLINE UTILITY EXCHANGE & COLLECTION
ONLINE Information Services, Inc.532.35 ONLINE UTILITY EXCHANGE & COLLECTION
BC Wire Rope & Rigging 54.88 EQUIPMENT FOR UNIT# 193
Amazon Capital Services 76.11 EMPLOYEE SERVICE RECOGNITION
Margos Flowers 107.74 OFFICE EXPENSE
Institute of Certified Record Managers 200.00 MEMBERSHIP DUES - ARAMBARRI, T
See's Candy 45.00 OFFICE EXPENSE
North American Recycling and Crushing, LLC 180.00 DISPOSAL-OLD ROAD MATERIAL
North American Recycling and Crushing, LLC 180.00 DISPOSAL-OLD ROAD MATERIAL
Penner Partitions 108.83 BUILDING REPAIR SUPPLIES
Penner Partitions 26.94 BUILDING REPAIR SUPPLIES
Time Warner Cable 657.03 INTERNET & DISTRICT TV SERVICES
Time Warner Cable 212.18 INTERNET & DISTRICT TV SERVICES
Amazon Capital Services 58.70 OFFICE SUPPLIES
ZOOM 69.98 VIRTUAL MEETING SUBSCRIPTION
Amazon Capital Services 42.39 IT SUPPLIES
Orange County Water Assn.70.00 MEMBERSHIP DUES -MILLER, J
Adobe 52.99 SOFTWARE LICENSE
Schorr Metals, Inc.9.11 OPERATIONS MATERIALS-STEEL PIECES
Cal Society-Municipal Finance Officers 110.00 CSMFO MEMBERSHIP RENEWAL FEE - LUGO, D
Amazon Capital Services 32.58 IT SUPPLIES
Orvac Electronics 137.88 BATTERIES FOR SCADA
Costco 23.90 J20-15 OFFICE SUPPLIES
Sunrise Medical Group 10,708.58 J20-15 COVID TESTING EXPENSE
United Rentals 249.97 CONCRETE & MIXER RENTAL
Allied Building Products 38.72 TOOLS FOR FACILITIES
Schorr Metals, Inc.227.70 OPERATIONS MATERIALS-STEEL PIECES
KB Design 79.74 UNIFORM EXPENSE
Farmer Boys 49.07 NEW HIRE LUNCH - 4 ATTEND
Fleet Services, Inc 317.20 SMOG CHECK - VARIOUS UNITS
Smog Tech 360.00 SMOG CHECK - VARIOUS UNITS
Light Bulbs Etc 59.91 LIGHT BULBS FOR FAIRMONT
Costco 30.15 CLEANING SUPPLIES
Home Depot 42.97 4 GAL SIMPLE GREEN
23-Feb-21
Cal Card Credit Card
U S Bank
Page 16 of 92
Liebert Cassidy Whitmore 950.00 LIEBERT CASSIDY WHITMORE SEMINAR REGISTRATION - LIM
Home Depot 5.82 PVC CEMENT-LANDSCAPE REPAIRS
Home Depot 295.49 PAINTING SUPPLIES
Home Depot 597.04 CHORDLESS DRILL
Car Stereo Connections 490.00 SERVICE WORK ON UNITS# 224, 194, 217
PARMA 150.00 PARMA MEMBERSHIP DUES - KNIGHT, G
Amazon Capital Services 192.87 BUSINESS ACCOUNT SUBSCRIPTION FEE
Farmer Boys 80.13 FOOD FOR WAREHOUSE COUNT - 8 ATTEND
Mc Fadden-Dale Hardware 94.73 MECHANIC SHOP SUPPLIES
VONS 19.02 OFFICE SUPPLIES
Southern Calif Gas Co.48.52 ELK MOUNTAIN GAS CHARGES - NOVEMBER 2020
BACKGROUNDS ONLINE 80.50 NEW HIRE BACKGROUND CHECK
Carl's Jr Restaurant 36.93 FOOD FOR STAFF WORKING OT (4 ATTEND)
Orange County Water Assn.70.00 MEMBERSHIP DUES - DESROCHES, T
Urban Water Institute 195.00 URBAN WATER INSTITUE CONFERENCE REGISTRATION - JONES
Car Stereo Connections 45.00 SERVICE WORK ON UNITS# 224, 194, 217
Schorr Metals, Inc.19.97 OPERATIONS MATERIALS-STEEL PIECES
Amazon Capital Services 21.74 PHONE CASE FOR GUZMAN, C
Home Depot 60.84 FACILITIES & LANDSCAPE TOOLS
Home Depot 15.21 RING TERMINAL FOR SCADA
Placentia Glass & Screen Inc 141.38 NEW WINDOW FOR WAREHOUSE
QC Supply 227.44 WAREHOUSE SUPPLIES
Time Warner Cable 221.96 INTERNET & DISTRICT TV SERVICES
SiteOne Landscape Supply 9.61 LANDSCAPE SUPPLIES
Codekas Tools & Equipment 182.37 MECHANIC SHOP SUPPLIES
Snyder Industries 126.06 LID WITH TANK ASSEMBLY
Home Depot 61.18 TOOLS FOR FACILITIES
Costco 323.20 J20-15 OFFICE SUPPLIES
Car Stereo Connections 250.00 SERVICE WORK ON UNITS# 224, 194, 217
Certified Information Governance Officers Assn 299.00 INFORMATION GOVERNANCE COURSE REGISTRATION - ALEXANDER
Time Warner Cable 2,035.23 INTERNET & DISTRICT TV SERVICES
Metro Line Direct 205.65 IT SUPPLIES
Amazon Capital Services 21.61 PHONE CASE FOR HOLLINSHEAD, R
Home Depot 106.03 SCADA ELECTRICAL SUPPLIES
Liebert Cassidy Whitmore 550.00 ANNUAL CONFERENCE REGISTRATION - LIM, V
Liebert Cassidy Whitmore 550.00 ANNUAL CONFERENCE REGISTRATION - SEGURA, J
Liebert Cassidy Whitmore 550.00 ANNUAL CONFERENCE REGISTRATION - KNIGHT, G
26,902.25
Page 17 of 92
ITEM NO. 8.3.
AGENDA REPORT
MEETING DATE:February 23, 2021
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 January 31, 2021
RECOMMENDATION:
That the Board of Directors receive and file the Budget to Actual Reports for the Month Ending
January 31, 2021.
BACKGROUND:
For the month-ending January 31, 2021, staff is presenting Budget to Actual Reports for the
District as a whole, as well as the individual water and sewer funds.
Cumulative Volumetric Water Revenue, as reported through the month ending January 31,
2021, reflects an average increase of 9.41% as compared to the prior year for the same
reporting period. Landscape/Irrigation customer connections have the highest increase in
consumption sales of 17.45% as compared to reported results from the prior year.
Total Variable Costs results, as reported through the month ending January 31, 2021, reflect a
7.23% increase when compared to prior year for the same reporting period. The increase in
costs is predominantly reflective of the increase in water usage and the related energy costs.
STRATEGIC PLAN INITIATIVES:
G2 3B – Regularly assess net position and steps to meet strategic goals.
ATTACHMENTS:
1.Financial Statements and Graphs January 2021
Page 18 of 92
FY21 Annual
Budget
YTD Actuals thru
January 2021
YTD % of
Budget
Water Revenue (Residential)15,424,507$ 10,352,594$ 67.12%
Water Revenue (Commercial & Fire Det.)1,889,796 1,059,995 56.09%
Water Revenue (Landscape/Irrigation)3,704,520 2,915,129 78.69%
Service Charges 11,560,123 6,696,734 57.93%
Other Operating Revenue 1,812,269 402,643 22.22%
Total Operating Revenue 34,391,215 21,427,095 62.30%
Revenue (Non-Operating):
Interest 600,000 132,674 22.11%
Property Taxes 1,950,000 1,176,569 60.34%
Other Non-Operating Revenue 601,646 874,345 145.33%
Total Non-Operating Revenue 3,151,646 2,183,588 69.28%
Total Revenue 37,542,861$ 23,610,683$ 62.89%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)
Water-Related Costs 16,035,929$ 7,772,585$ 48.47%
Fixed Costs 1,182,773 424,818 35.92%
Power-Related Costs 1,222,191 1,326,230 108.51%
Variable Water Costs Related Expenses Total 18,440,894 9,523,633 51.64%
Salary Related Expenses 10,620,399 5,103,785 48.06%
Reduction for Capital Project Labor (463,752) (146,025) 31.49%
Salary Related Expenses Total 10,156,647 4,957,760 48.81%
Supplies & Services
Communications 205,891 82,618 40.13%
Contractual Services 466,976 320,890 68.72%
Data Processing 274,924 150,459 54.73%
Dues & Memberships 85,670 63,285 73.87%
Fees & Permits 288,635 225,387 78.09%
Board Election 84,165 - 0.00%
Insurance 287,343 141,235 49.15%
Materials 621,700 363,680 58.50%
District Activities, Emp Recognition 40,130 9,851 24.55%
Maintenance 528,780 163,630 30.94%
Non-Capital Equipment 137,980 76,978 55.79%
Office Expense 32,003 15,930 49.78%
Professional Services 988,918 379,970 38.42%
Training 48,353 9,880 20.43%
Travel & Conferences 42,570 1,440 3.38%
Uncollectible Accounts 8,330 5,611 67.36%
Utilities 163,838 116,741 71.25%
Vehicle Expenses 285,260 285,834 100.20%
Supplies & Services Sub-Total 4,591,463 2,413,419 52.56%
Total Operating Expenses 33,189,004 16,894,812 50.90%
Expenses (Non-Operating)
Other Expense 117,994 (26,724) -22.65%
Total Non-Operating Expenses 117,994 (26,724) -22.65%
Total Expenses 33,306,998$ 16,868,088$ 50.64%
Net Revenues 4,235,863 6,742,595 159.18%
Less: Debt Service (Principal & Interest)2,729,381 2,919,847 106.98%
Transfer to/(from) Reserves 1,506,482 3,822,748 253.75%
Net Total -$ -$
Yorba Linda Water District
Water Enterprise
FY20 ProForma - Use of Funds
January 2021
Page 19 of 92
Yorba Linda Water District
Summary Financial Report
Water & Sewer Funds
For Period Ending January 31, 2021
Annual YTD Jan YTD YTD Actual Prior Year Prior Year YTD Actual YTD Actual
Budget Budget Actual Actual (Under) Over Jan Actual Actual (thru vs vs
FY21 FY21 FY21 FY21 YTD Budget FY20 Jan 2020)PY Actual $PY Actual %
Revenue (Operating):
Water Revenue (Residential)$15,424,507 $10,109,222 $1,111,752 10,352,594$ 243,372$ 965,011$ $9,281,787 1,070,807 11.54%
Water Revenue (Commercial & Fire Det.)1,889,796 1,238,572 112,088 1,059,995 (178,577)116,077 1,068,011 (8,016)-0.75%
Water Revenue (Landscape/Irrigation)3,704,520 2,427,942 250,135 2,915,129 487,187 85,235 2,481,982 433,147 17.45%
Water Revenue (Service Charge)11,560,123 6,743,405 969,902 6,696,734 (46,671)922,439 6,361,495 335,239 5.27%
Sewer Charge Revenue 2,447,582 1,427,756 201,617 1,426,113 (1,643)199,519 1,390,102 36,011 2.59%
Locke Ranch Assessments 298,525 174,140 8,095 178,904 4,764 6,712 189,931 (11,027) 0.00%
Other Operating Revenue 1,852,814 504,697 43,537 439,748 (64,949)48,322 621,338 (181,590)-29.23%
Total Operating Revenue:37,177,867 22,625,735 2,697,126 23,069,217 443,482 2,343,315 21,394,646 1,674,571 7.83%
Revenue (Non-Operating):
Interest 705,000 346,250 54,481 173,406 (172,844)117,072 418,685 (245,279)-58.58%
Property Tax 1,950,000 1,053,000 132,953 1,176,569 123,569 111,413 1,105,221 71,348 6.46%
Other Non-Operating Revenue 620,846 417,160 444,540 882,635 465,475 154,949 561,177 321,458 57.28%
Total Non-Operating Revenue:3,275,846 1,816,410 631,974 2,232,610 416,200 383,434 2,085,083 147,527 7.08%
Total Revenue 40,453,713 24,442,145 3,329,100 25,301,827 859,682 2,726,749 23,479,729 1,822,098 7.76%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)18,440,894 9,781,162 915,454 9,523,633 (257,529)772,447 8,881,648 641,985 7.23%
Salary Related Expenses 11,895,521 6,122,892 789,497 5,780,090 (342,801)780,440 5,654,350 125,740 2.22%
Supplies & Services 5,789,694 2,862,825 411,243 2,830,770 (32,056)473,665 2,981,877 (151,108) -5.07%
Total Operating Expenses 36,126,109 18,766,879 2,116,194 18,134,493 (632,386)2,026,552 17,517,875 616,618 3.52%
Expenses (Non-Operating):
Interest on Long Term Debt 1,236,960 736,560 106,624 761,172 24,612 107,685 761,626 (454) -0.06%
Other Expense 150,853 20,735 3,924 (21,021) (41,756)38,789 202,267 (223,288) -110.39%
Total Non-Operating Expenses:1,387,813 757,295 110,548 740,151 (17,144) 146,474 963,893 (223,742) -23.21%
Total Expenses 37,513,922 19,524,174 2,226,742 18,874,644 (649,531)2,173,026 18,481,768 392,876 2.13%
Net Position Before Capital Contributions 2,939,792 4,917,971 1,102,358 6,427,183 1,509,212 553,723 4,997,961 1,429,222 28.60%
Special Item - - - - -
Capital Contributions (Non-Cash - - 87,950 87,950 - 149,382 (61,432) -41.12%
Transaction GASB 34 Compliant)- - -
Net Position Before Depreciation 2,939,792 4,917,971 1,102,358 6,515,133 1,597,162 553,723 5,147,343 1,367,790 26.57%
Depreciation & Amortization 7,775,155 4,535,507 658,855 4,590,019 54,512 648,758 4,531,365 58,654 1.29%
Total Net Position ($4,835,363)$382,464 $443,503 $1,925,114 $1,542,650 ($95,035)$615,978 $1,309,136 212.53%
(680,752) (397,105) (19,710) (163,005) 234,100 (12,998) (130,368)(32,637) 25.03%
(With January 31, 2020 for comparison purposes)
Page 20 of 92
Annual YTD Jan YTD YTD Actual Prior Year Prior YTD YTD Actual YTD - CUR
Budget Budget Actual Actual (Under)Over Jan Actual Actual (thru vs vs
FY21 FY21 FY21 FY21 YTD Budget FY20 Jan 2020) PY Actual $PY Actual %
Revenue (Operating):
Water Revenue (Residential)15,424,507$ $10,109,222 1,111,752$ 10,352,594$ 243,372$ 965,011$ 9,281,787$ 1,070,807$ 11.54%
Water Revenue (Commercial & Fire Det.)1,889,796 1,238,572 112,088 1,059,995 (178,577) 116,077 1,068,011 (8,016) -0.75%
Water Revenue (Landscape/Irrigation)3,704,520 2,427,942 250,135 2,915,129 487,187 85,235 2,481,982 433,147 17.45%
Water Revenue (Service Charge)11,560,123 6,743,405 969,902 6,696,734 (46,671) 922,439 6,361,495 335,239 5.27%
Other Operating Revenue 1,812,269 481,046 40,956 402,643 (78,403) 46,772 560,645 (158,002) -28.18%
Total Operating Revenue:34,391,215 21,000,188 2,484,833 21,427,095 426,907 2,135,534 19,753,920 1,673,175 8.47%
Revenue (Non-Operating):
Interest 600,000 285,000 39,926 132,674 (152,326) 100,226 357,484 (224,810) -62.89%
Property Tax 1,950,000 1,053,000 132,953 1,176,569 123,569 111,413 1,105,221 71,349 6.46%
Other Non-Operating Revenue 601,646 405,960 446,214 874,345 468,384 149,834 532,293 342,052 64.26%
Total Non-Operating Revenue:3,151,646 1,743,960 619,093 2,183,588 439,627 361,473 1,994,997 188,590 9.45%
Total Revenue 37,542,861 22,744,148 3,103,926 23,610,683 866,535 2,497,007 21,748,917 1,861,766 8.56%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)18,440,894 9,781,162 915,454 9,523,633 (257,529) 772,447 8,881,648 641,985 7.23%
Salary Related Expenses 10,156,647 5,255,903 671,691 4,957,760 (298,144) 703,032 5,118,175 (160,415) -3.13%
Supplies & Services:
Communications 205,891 91,103 10,701 82,618 (8,485) 8,565 118,061 (35,443) -30.02%
Contractual Services 466,976 307,403 92,531 320,890 13,487 44,064 237,989 82,901 34.83%
Data Processing 274,924 160,372 17,935 150,459 (9,913) 20,296 149,551 908 0.61%
Dues & Memberships 85,670 57,474 9,227 63,285 5,811 2,450 70,801 (7,516) -10.62%
Fees & Permits 288,635 218,370 17,497 225,387 7,017 39,481 213,463 11,924 5.59%
Board Election 84,165 - - - - - - - 0.00%
Insurance 287,343 152,117 19,640 141,235 (10,882) 29,651 169,904 (28,669) -16.87%
Materials 621,700 362,658 51,882 363,680 1,022 98,212 569,220 (205,540) -36.11%
District Activities, Emp Recognition 40,130 23,409 290 9,851 (13,558) 2,285 20,391 (10,540) -51.69%
Maintenance 528,780 173,455 6,274 163,630 (9,825) 52,815 316,545 (152,915) -48.31%
Non-Capital Equipment 137,980 80,488 11,678 76,978 (3,510) 10,237 99,077 (22,099) -22.30%
Office Expense 32,003 18,668 3,589 15,930 (2,738) 1,113 23,795 (7,865) -33.05%
Professional Services 988,918 391,369 65,829 379,970 (11,399) 70,386 396,441 (16,471) -4.15%
Training 48,353 18,206 1,303 9,880 (8,326) 915 12,052 (2,172) -18.02%
Travel & Conferences 42,570 9,332 1,849 1,440 (7,892) 3,496 38,623 (37,183) -96.27%
Uncollectible Accounts 8,330 4,859 977 5,611 753 379 3,602 2,010 55.81%
Utilities 163,838 115,572 13,347 116,741 1,170 6,245 118,048 (1,307) -1.11%
Vehicle Equipment 285,260 223,401 29,669 285,834 62,432 58,792 241,572 44,261 18.32%
Supplies & Services Sub-Total 4,591,463 2,408,257 354,218 2,413,419 5,162 449,382 2,799,135 (385,716) -13.78%
Total Operating Expenses 33,189,004 17,445,322 1,941,363 16,894,812 (550,511) 1,924,861 16,798,958 95,854 0.57%
Expenses (Non-Operating):
Interest on Long Term Debt 1,236,960 736,560 106,624 761,172 24,612 107,685 761,626 (454) -0.06%
Other Expense 117,994 14,164 3,875 (26,724) (40,888) 30,195 169,409 (196,133) -115.77%
Total Non-Operating Expenses:1,354,953 750,724 110,499 734,448 (16,276) 137,880 931,035 (196,587) -21.11%
Total Expenses 34,543,957 18,196,046 2,051,862 17,629,260 (566,786) 2,062,741 17,729,993 (100,733) -0.57%
Net Position Before Capital Contributions 2,998,904 4,548,102 1,052,064 5,981,423 1,433,321 434,266 4,018,924 1,962,499 48.83%
Special Item - - - - - - - -
Capital Contributions (Non-Cash Transaction -- - - - - 81,810 (81,810) -100.00%
GASB 34 Compliant)
Net Position Before Depreciation 2,998,904 4,548,102 1,052,064 5,981,423 1,433,321 434,266 4,100,734 1,880,689 45.86%
Depreciation & Amortization 6,335,693 3,695,821 536,080 3,730,872 35,051 527,982 3,695,783 35,089 0.95%
Total Net Position (3,336,789)$ 852,281$ 515,984$ 2,250,551 1,398,270$ (93,716)$ 404,951$ 1,845,600$ 455.76%
Capital - Direct Labor (463,752) (270,522)(17,702) (146,025) 124,497 (11,180) (108,221) (37,804) 34.93%
Yorba Linda Water District
Water Fund
For Period Ending January 31, 2021
(With January 31, 2020 for comparison purposes)
Page 21 of 92
$18,789,594 $19,223,566
$21,520,844 $21,368,267 $21,748,917
$23,610,683
8.56%
$14,390,185
$15,745,267
$17,299,308 $17,839,586 $17,729,993 $17,629,260
(-.57%)
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
Jan. 2016 Jan. 2017 Jan. 2018 Jan. 2019 Jan. 2020 Jan. 2021
Water Revenues & Expenses -January
(excludes Depreciation, Special Items, and Contributed Capital )
Total Revenue Total Expenses
Page 22 of 92
Annual YTD Jan YTD YTD Actual Prior Year Prior Year YTD Actual YTD - CUR
Budget Budget Actual Actual (Under)Over Jan Actual Actual (thru vs vs
FY21 FY21 FY21 FY21 YTD Budget FY20 Jan 2020)PY Actual $PY Actual %
Revenue (Operating):
Sewer Charge Revenue $2,447,582 $1,427,756 201,617$ 1,426,113$ ($1,643)$199,519 $1,390,102 $36,011 2.59%
Locke Ranch Assessments 298,525 $174,140 8,095 178,904 4,764 6,712 189,931 (11,027) -5.81%
Other Operating Revenue 40,545 23,651 2,580 37,105 13,454 1,550 60,694 (23,589) -38.87%
Total Operating Revenue:2,786,652 1,625,547 212,292 1,642,122$ 16,575 207,781 1,640,727 1,395 0.09%
Revenue (Non-Operating):
Interest 105,000 61,250 14,555 40,732$ (20,518)16,846 61,201 (20,469)-33.45%
Other Non-Operating Revenue 19,200 11,200 (1,674) 8,290 (2,910)5,115 28,884 (20,594)-71.30%
Total Non-Operating Revenue:124,200 72,450 12,881 49,022$ (23,428)21,961 90,085 (41,063) -45.58%
Total Revenue 2,910,852 1,697,997 225,173 1,691,144$ (6,853)229,742 1,730,812 (39,668) -2.29%
Expenses (Operating):
Salary Related Expenses 1,738,874 866,988 117,807 822,330 (44,658)77,408 536,176 286,154 53.37%
Supplies & Services:
Communications 37,134 14,162 1,888 14,612 451 645 4,978 9,634 193.53%
Contractual Services 66,878 39,012 15,445 49,197 10,185 3,165 15,572 33,626 215.94%
Data Processing 41,457 24,183 3,165 21,214 (2,969)1,360 7,445 13,769 184.94%
Dues & Memberships 15,075 8,794 1,628 11,082 2,288 184 5,329 5,753 107.96%
Fees & Permits 35,565 20,746 3,012 21,909 1,163 2,213 11,096 10,813 97.44%
Board Election 6,335 3,695 - - (3,695) - 0 0.00%
Insurance 50,708 22,080 3,466 25,070 2,990 2,232 16,772 8,298 49.48%
Materials 75,800 24,217 881 14,368 (9,849)682 6,727 7,641 113.59%
District Activities, Emp Recognition 6,941 4,049 51 1,735 (2,314)172 1,535 200 13.03%
Maintenance 180,820 45,578 166 34,355 (11,223)6,586 35,259 (904)-2.56%
Non-Capital Equipment 48,691 21,403 1,380 11,298 (10,105)566 12,254 (956)-7.80%
Office Expense 5,572 3,250 563 2,966 (284)112 1,768 1,198 67.76%
Professional Services 482,272 142,325 19,030 136,290 (6,035)2,216 18,358 117,932 642.40%
Training 14,832 8,652 24 2,404 (6,248)183 6,483 (4,079)-62.92%
Travel & Conferences 5,630 3,284 326 198 (3,086)249 4,141 (3,943)-95.22%
Uncollectible Accounts 1,470 857 278 1,479 622 62 356 1,124 316.03%
Utilities 28,913 16,866 1,675 21,939 5,073 470 8,885 13,054 146.91%
Vehicle Equipment 94,140 51,415 4,049 47,235 (4,180)3,184 25,784 21,451 83.19%
Supplies & Services Sub-Total 1,198,231 454,568 57,027 417,351 (37,217) 24,281 182,742 234,609 128.38%
Total Operating Expenses 2,937,105 1,321,557 174,834 1,239,681 (81,876) 101,689 718,917 520,763 72.44%
Expenses (Non-Operating):
Interest Expense - - - - - - - -
Other Expense 32,859 6,571 49 5,703 (868) 8,594 32,858 (27,155) -82.64%
Total Non-Operating Expenses:32,859 6,571 49 5,703 (868) 8,594 32,858 (27,155) -82.64%
Total Expenses 2,969,964 1,328,128 174,883 1,245,384 (82,744) 110,283 751,775 493,609 65.66%
Net Position Before Capital Contributions (59,112) 369,869 50,290 445,760 75,890 119,459 979,037 (533,277) -54.47%
Capital Contributions (Non-Cash Transaction -- - - 87,950 87,950 - 67,572 20,378 30.16%
GASB 34 Compliant)
Net Position Before Depreciation (59,112) 369,869 50,290 533,710 163,840 119,459 1,046,609 (512,899) -49.01%
Depreciation & Amortization 1,439,462 839,686 122,775 859,147 19,461 120,776 835,581 23,566 2.82%
Total Net Position (1,498,574) (469,817) (72,485) (325,437) 144,379 (1,317) 211,027 (536,465) -254.22%
Capital - Direct Labor (217,000)(126,583) (2,009) (16,980)109,603 (1,818) (22,147)5,167 -23.33%
Yorba Linda Water District
Sewer Fund
For Period Ending January 31, 2021
(With January 31, 2020 for comparison purposes)
Page 23 of 92
$1,144,296
$1,352,032
$1,408,550
$1,599,946
$1 ,730,812 $1,691,144
(-2.29%)
$691,997
$828,413 $847,345
$722,449 $751,776
$1,245,384
65.66%
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
Jan. 2016 Jan. 2017 Jan. 2018 Jan. 2019 Jan. 2020 Jan. 2021
Sewer Revenues & Expenses -January
(excludes Depreciation, Special Items, and Contributed Capital)
Total Revenue Total Expenses
Page 24 of 92
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
1,448,941
1,392,832 1,103,786
1,636,877
915,454
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 25 of 92
ITEM NO. 8.4.
AGENDA REPORT
MEETING DATE:February 23, 2021
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Delia Lugo, Finance Manager
Kelly McCann, Senior Accountant
SUBJECT:Cash and Investment for Period Ending January 31, 2021
RECOMMENDATION:
That the Board of Directors receive and file the Cash and Investment Report for Period Ending
January 31, 2021.
BACKGROUND:
Government Code Section 530607, et. seq., requires the person delegated to invest funds to make a
monthly report of investments to the legislative body. 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 January 31, 2021 is .62%. The District's
Total Cash and Investment balance as of January 31, 2021 resulted in an overall decrease
from that of the previous month by approximately $3,353,573. A large balance change
includes a decrease in the Water Operating Fund of $3,681,959 predominantly due to
payments to OCWD for the bi-annual Replenishment Assessment and the annual annexation
charge. The PARS fund decreased by $3,422 due to a decrease in the value of investments.
STRATEGIC PLAN INITIATIVES:
G2 4C - Manage cash flow to maximize investment income.
ATTACHMENTS:
1.Investment Reports and Graphs January 2021
Page 26 of 92
Market %Date of Percent
Value Par of Total Institution Maturity Yield
Checking Account:
762,593$ 762,593$ Wells Fargo Bank
762,593$ 762,593$ 1.92%Total 0.00%
Money Market Accounts:
1$ 1$ US Bank (Revenue Bonds)0.00%
346,446 346,446 US Bank (Money Market)0.01%
1,588,824 1,588,824 Public Agency Retirement Svcs. (PARS)
1,935,271$ 1,935,271$ 4.87%Total 0.01%
Certificates of Deposits:
250,636 249,000 Comenity Cap Bk Salt Lake City 06/30/21 1.64%
180,149 180,000 HSBC BK USA, NA MC Clean CTF 08/31/21 2.23%
250,289 248,000 Wells Fargo Bank NA Sioux Falls D 08/31/21 1.59%
253,175 247,000 PrivateBank & Tr Chicago Ill CTF 03/30/22 2.15%
247,212 245,000 Goldman Sachs Bank 06/28/21 2.18%
247,212 245,000 Morgan Stanley Private Bank 06/28/21 2.18%
252,343 245,000 Capital One Bank USA 06/27/22 2.14%
252,343 245,000 Capital One Bank NA 06/27/22 2.14%
252,514 245,000 Ally Bank 06/27/22 2.18%
252,514 245,000 Sallie Mae Bank 06/27/22 2.18%
252,566 245,000 Synchrony 05/17/22 2.38%
253,325 245,000 Morgan Stanley Bank NA 06/13/22 2.47%
2,944,278$ 2,884,000$ 7.41%Total 2.12%
Corporate Notes:
500,975$ 500,000 Wells Fargo Co.03/04/21 2.50%
500,500$ 500,000 JP Morgan Chase Co.03/01/21 2.55%
1,001,475$ 1,000,000$ 2.52%Total 2.53%
Pooled Investment Accounts:
33,079,349$ 33,079,349$ Local Agency Investment Fund 0.46%
33,079,349$ 33,079,349$ 83.28%0.46%
39,722,966$ 39,661,213$ 100%Total Investments 0.62%
Per Government Code requirements, the Investment Report is in compliance with the Yorba
Linda Water District's Investment Policy, and there are adequate funds available to meet
budgeted and actual expenditures for the next six months.
1/31/21
Yorba Linda Water District
Cash & Investment Portfolio Report
January 31, 2021
________________________________
Kelly McCann, Senior Accountant
Page 27 of 92
Below is a chart summarizing the yields as well as terms and maturities for the month of January 2021:
Average # of
Month Portfolio Days to
of 2021 Yield Maturity
January 0.62%28
Below are charts comparing operating fund interest for current and prior fiscal years.
Actual Interest 1/31/2020 1/31/2021
Monthly - January 117,072$ 54,481$
Year-to-Date 418,685$ 173,406$
Budget 2019/2020 2020/2021
Interest Budget, January YTD 473,845$ 411,250$
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 $39.72 million which is allocated between the established
reserve funds, Wells Fargo Checking Account, and restricted funds held at U.S. Bank for the Bond payment and PARS for
the pension/OPEB payments. The number of Days in Cash are 329 for the Un-Restricted Water Reserve balance and 870 for the
Un-Restricted Sewer Reserve balances, as of January 31, 2021.
FY21 Reserve Cash and
Requirements Investments
December 2020 % Alloc January 2021 % Alloc "Target Available for
Fund Description Balance 12/31/2020 Balance 1/31/2021 Levels"CY Obligations
Water Operating Reserve 16,252,540$ 40.05%12,726,397$ 34.05%12,427,055$ 299,342$
Water Emergency Reserve 7,309,956$ 18.01%7,313,807$ 19.57%7,115,108 198,699
Water Capital Project Reserve 5,374,404$ 13.24%5,680,462$ 15.20%7,314,221 (1,633,759)
Rate Stabilization Reserve 4,230,859$ 10.43%4,235,168$ 11.33%4,093,400 141,768
Un-Restricted Water Reserve Balance 33,167,760 29,955,835$ 30,949,784 (993,949)
Conservation Reserve 105,502$ 0.26%105,655$ 0.28%- 105,655
Employee Liability Reserve 308,261 0.76%308,708 0.83%400,000 (91,292)
Restricted Reserve Balance 413,763 414,363$ 400,000 14,363
Sewer Operating Reserve 3,663,209$ 9.03%3,667,110$ 9.81%1,335,465 2,331,645
Sewer Emergency Reserve 1,954,073 4.82%1,952,670 5.23%1,914,347 38,323
Sewer Capital Project Reserve 1,379,569 3.40%1,381,570 3.70%1,909,045 (527,475)
Un-Restricted Sewer Reserve Balance 6,996,851 7,001,350$ 5,158,857 1,842,493
Total Reserve Balances 40,578,374$ 100.00%37,371,548$ 100.00%36,508,641$ 862,907$
Water Operating 762,621 606,804
Sewer Operating 143,297 155,790
905,918 762,593
Rev. Bond 2012A & 2017A-Principal & Interest 1 1
Public Agency Retirement Svc. -PARS (Restricted)1,592,247 1,588,824
Total Cash and Investments 43,076,539$ 39,722,966$
Cash & Investment Summary Report
Cash & Investment Summary Comparison Between Current and Previous Month
Wells Fargo Bank Checking
US Bank Held (Restricted)
Page 28 of 92
Checking Account:762,593$ 1.92%
Money Market Accounts:1,935,271$ 4.87%
Certificates of Deposit:2,944,278$ 7.41%
Corporate Notes:1,001,475$ 2.52%
Pooled Investment Accounts:33,079,349$ 83.28%
Total 39,722,966$ 100.00%
Checking Account:
1.92%
Money Market Accounts:
4.87%
Certificates of Deposit:
7.41%
Corporate Notes:
2.52%
Pooled Investment Accounts:
83.28%
INVESTMENT BALANCES (AS OF 1 -31-2021)
Checking Account:Money Market Accounts:Certificates of Deposit:Corporate Notes:Pooled Investment Accounts:
Page 29 of 92
Yorba Linda Water District
Fair Value Measurement Report
January 31, 2021
Quoted Observable Unobservable
Prices Inputs Inputs
Investments Level 1 Level 2 Level 3 Total
Local Agency Investment Fund - 33,079,349 - 33,079,349
Corporate Notes - 1,001,475 - 1,001,475
Negotiable Certificates of Deposit - 2,944,278 - 2,944,278
Total Investments -$ 37,025,102$ -$ 37,025,102$
Page 30 of 92
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
9/30/2020 Management Fees (363.49)(276.28)(37.65)(32.65) 1,484,489.31
9/30/2020 Investment Gain/(Loss) (12,478.12)(9,485.83)(1,292.43)(1,120.84) 1,460,112.09
10/31/2020 Management Fees (370.27)(281.46)(38.35)(33.26) 1,459,388.75
10/31/2020 Investment Gain/(Loss) (6,461.91)(4,912.31)(669.30)(580.44) 1,446,764.79
11/30/2020 Mangement Fees (154.29)(117.28)(15.97)(13.86)1,446,463.38
11/30/2020 Investment Gain/(Loss) 53,115.96 40,373.94 5,499.41 4,773.07 1,550,225.76
12/31/2020 Mangement Fees (595.00)(452.26)(61.60)(53.47)1,549,063.43
12/31/2020 Investment Gain/(Loss) 22,105.52 16,802.61 2,288.71 1,986.43 1,592,246.70
1/31/2021 Mangement Fees (169.80)(129.08)(17.59)(15.25)1,591,914.98
1/31/2021 Investment Gain/(Loss) (1,582.14)(1,202.72)(163.86)(142.12)1,588,824.14
Account Balance by Account Type 813,285.53 618,249.53 84,233.59 73,055.49 1,588,824.14$
51.19%38.91%5.30%4.60%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 187,437.89$ 109,127.99 296,565.88
Total Management Fees from Inception (11,373.77)$ (5,161.97) (16,535.74)
Balance as of 12-31-20 = 1,528,911.12$ 691,305.02$ 1,588,824.14$
PARS (Public Agency Retirement Services) Funding Reconciliation
Page 31 of 92
$30,343,543
$26,585,928 $27,722,843
$28,495,928 $29,009,388 $29,955,835
413
376 378 365
348
329
60
110
160
210
260
310
360
410
460
$20,000
$5,020,000
$10,020,000
$15,020,000
$20,020,000
$25,020,000
$30,020,000
$35,020,000
Jan. 2016 Jan. 2017 Jan. 2018 Jan. 2019 Jan. 2020 Jan. 2021
Unrestricted Reserves & Days in Cash (Water)
Unrestricted Reserves (Water)Days in Cash (Water)
Page 32 of 92
ITEM NO. 8.5.
AGENDA REPORT
MEETING DATE:February 23, 2021
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Delia Lugo, Finance Manger
Kelly McCann, Senior Accountant
SUBJECT:Unaudited Financial Statements for the Second Quarter of Fiscal
Year 2021
RECOMMENDATION:
That the Board of Directors receive and file the Unaudited Financial Statements for Second
Quarter of Fiscal Year 2021.
BACKGROUND:
For the period, ending December 31, 2020, staff is presenting “unaudited” statements in the
CAFR format. We have included a Statement of Net Position, a Debt Service Ratio
Calculation, a Proforma Use of Funds Statement, Consolidated Budget to Actual Statement,
as well as the individual Water and Sewer Budget to Actual Statements. As reported in the
Balance Sheet of the Statement of Net Position, the District’s Net Position reflects a positive
result when compared to that of the same reporting period of the prior fiscal year by
approximately $770,582. This is prominently due to an increase in the operating results
during the fiscal year.
Cumulative Volumetric Water Revenue, as reported through the Period Ending December 31,
2020, reflects an average increase in customer consumption of approximately 7.29% as
compared to the prior year for the same reporting period. Landscape/Irrigation classified
customer connections have had the largest increase in consumption for this reporting period.
Total Variable Water Costs results reflect 6.15% increase when compared to the prior year for
the same reporting period. The increase in costs is reflective of the District's increased water
demand.
With the issuance of the Refunding Revenue Bonds, Series 2017A the District covenanted
“…to fix, prescribe and collect rates and charges for Water Service which will be at least
sufficient to yield during each Fiscal Year, Net Revenues equal to 125% of the Debit Service
for such Fiscal Year.” To confirm the covenant is upheld, staff calculates the Debt Service
Ratio quarterly and is received and filed by the Board of Directors. Accordingly, the
“unaudited” Debt Service Ratio Calculation of the Water Enterprise for the Period Ending
Page 33 of 92
December 31, 2020, is reported at 409%. This demonstrates the District’s strong financial
health.
STRATEGIC PLAN INITIATIVES:
G2 3B – Regularly assess net position and steps to meet strategic goals.
ATTACHMENTS:
1.2nd Qtr 2021 Financial Reports and Graphs
Page 34 of 92
ASSETS December 2020 December 2019
CURRENT ASSETS:
Cash and cash equivalents 39,277,221$ 37,544,320$
Investment 3,950,083 4,163,563
Accounts receivable - water and sewer services 4,366,646 2,506,152
Accrued interest receivable 23,951 17,973
Prepaid expenses & other deposits 931,510 871,715
Inventory 282,575 314,741
TOTAL CURRENT ASSETS 48,831,986 45,418,464
NONCURRENT ASSETS:
Bond issuance costs 313,481 338,312
Deferred Pension Plan 2,224,306 2,335,328
Deferred OPEB Plan 539,981 462,680
Capital assets:
Non-depreciable 4,634,202 2,958,465
Depreciable, net of accumulated depreciation 180,890,395 184,835,210
TOTAL NONCURRENT ASSETS 188,602,365 190,929,995
TOTAL ASSETS 237,434,351 236,348,459
LIABILITIES
CURRENT LIABILITIES:
Accounts payable 6,477,114 5,564,175
Accrued expenses 52,822 99,646
Accrued OPEB 4,564 -
Accrued interest payable 367,577 378,197
Refunding Revenue Bond(s) - current portion 1,290,000 1,230,000
Compensated absences 429,217 414,024
Customer and construction deposits 1,274,606 784,978
Deferred revenue 170,353 224,409
TOTAL CURRENT LIABILITIES 10,066,253 8,695,429
LONG-TERM LIABILITIES (LESS CURRENT PORTION):
Deferred annexation revenue 12,370,363 12,865,409
Compensated absences 1,287,650 1,242,072
Net Pension Liability 9,372,305 8,449,114
Net OPEB Liability 1,461,264 2,046,040
Deferred Pension Plan 418,786 430,507
Deferred OPEB Plan 374,225 43,597
Deferred Inflow - Gain on Bond 90,434 95,528
Refunding Revenue Bond(s) 34,787,116 36,333,092
Line of Credit 1,443,751 -
TOTAL LONG TERM LIABILITIES (LESS
CURRENT PORTION)61,605,894 61,505,359
TOTAL LIABILITIES 71,672,147 70,200,788
NET ASSETS:165,762,204$ 166,147,671$
YORBA LINDA WATER DISTRICT
UNAUDITED COMBINING SCHEDULE OF NET ASSETS
December 31, 2020
(With December 31, 2019 Actuals for comparison only)
Page 35 of 92
December 2020 December 2019
OPERATING REVENUES:
Water sales 18,580,575$ 17,104,511$
Sewer revenues 1,395,305 1,373,801
Other operating revenues 396,211 573,016
TOTAL OPERATING REVENUES 20,372,091 19,051,328
OPERATING EXPENSES
Variable water costs 8,608,179 8,109,201
Personnel services 4,990,592 4,873,911
Supplies and services 2,419,548 2,508,213
Depreciation and amortization 3,931,164 3,882,607
TOTAL OPERATING EXPENSES 19,949,483 19,373,932
OPERATING INCOME/(LOSS)422,608 (322,604)
NONOPERATING REVENUES (EXPENSES):
Property taxes 1,043,616 993,808
Investment income 118,925 301,613
Interest expense (654,548) (653,941)
Other nonoperating revenues 438,094 406,228
Other nonoperating expenses 24,944 (163,479)
TOTAL NONOPERATING REVENUES/EXPENSES 971,031 884,229
NET INCOME/(LOSS) BEFORE CAPITAL
CONTRIBUTIONS, SPECIAL/EXTRAORDINARY ITEM(S)1,393,639 561,625
SPECIAL ITEM(S) - CONSERVATION CREDIT - -
SPECIAL ITEM(S) - RATE CREDIT - -
CAPITAL CONTRIBUTIONS 87,950 149,382
CHANGES IN NET ASSETS 1,481,589 711,007
NET ASSETS - BEGINNING OF YEAR 164,280,615 165,436,664
NET ASSETS - FOR PERIOD END DECEMBER 31, 2019 165,762,204$ 166,147,671$
YORBA LINDA WATER DISTRICT
UNAUDITED COMBINING SCHEDULE OF REVENUES, EXPENSES
AND CHANGES IN NET ASSETS
December 31, 2020
(With December 30, 2019 Actuals for comparison only)
Page 36 of 92
YTD Debt Prior YTD PY Debt
Actual Service Actual Service
FY20 Calculation FY20 Calculation
Revenue (Operating):
Water Revenue (Residential)9,240,842$ 9,240,842$ $8,316,775 8,316,775$
Water Revenue (Commercial & Fire Det.)947,907 947,907 951,934 951,934
Water Revenue (Landscape/Irrigation)2,664,994 2,664,994 2,396,747 2,396,747
Water Revenue (Service Charge)5,726,832 5,726,832 5,439,055 5,439,055
Other Operating Revenue 361,687 361,687 513,872 513,872
Total Operating Revenue:18,942,262 18,942,262 17,618,383 17,618,383
Revenue (Non-Operating):
Interest 92,748 92,748 257,258 257,258
Property Tax 1,043,616 1,043,616 993,808 993,808
Other Non-Operating Revenue 428,130 428,130 382,459 382,459
Total Non-Operating Revenue:1,564,494 1,564,494 1,633,525 1,633,525
Total Revenue 20,506,756 20,506,756 19,251,908 19,251,908
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)8,608,179 8,608,179 8,109,201 8,109,201
Salary Related Expenses 4,286,069 4,286,069 4,415,143 4,415,143
Supplies & Services 2,059,223 2,059,223 2,349,749 2,349,749
Depreciation 3,194,792 - 3,167,800 -
Total Operating Expenses 18,148,263 14,953,471 18,041,893 14,874,093
Expenses (Non-Operating):
Interest on Long Term Debt 654,548 - 653,941 -
Other Expense (30,599) (30,599) 139,214 139,214
Total Non-Operating Expenses:623,949 (30,599) 793,155 139,214
Total Expenses 18,772,212 14,922,872 18,835,048 15,013,307
Net Position Before Capital
Contributions/Special Items 1,734,544 5,583,884 416,860 4,238,601
Special Item - Conservation Credit - - - -
Transfers (To)/From - - - -
Capital Contributions (Non-Cash Transaction -- - 81,810 -
GASB 34 Compliant)
Net Position 1,734,544$ 5,583,884$ 498,670$ 4,238,601$
DEBT SERVICE RATIO CALCULATION:
Net Revenues 5,583,884$ 4,238,601$
Debt Service 1,364,691$ 1,363,478$
%409% 311%
Yorba Linda Water District
Unaudited Water Enterprise Debt Service Ratio Calculation
For Period Ending December 31, 2020
(With December 31, 2019 for comparison purposes)
Page 37 of 92
Yorba Linda Water District
Summary Financial Report
Water & Sewer Funds
For Period Ending December 31, 2020
Annual YTD Dec YTD YTD Actual Prior Year Prior Year YTD Actual YTD Actual
Budget Budget Actual Actual (Under) Over Dec Actual Actual (thru vs vs
FY21 FY21 FY21 FY21 YTD Budget FY20 Dec 2019)PY Actual $PY Actual %
Revenue (Operating):
Water Revenue (Residential)$15,424,507 $9,126,681 $1,174,976 9,240,842$ 114,161$ 80,845$ $8,316,775 924,067 11.11%
Water Revenue (Commercial & Fire Det.)1,889,796 1,118,192 153,766 947,907 (170,285)124,191 951,934 (4,027)-0.42%
Water Revenue (Landscape/Irrigation)3,704,520 2,191,964 383,270 2,664,994 473,030 219,982 2,396,747 268,247 11.19%
Water Revenue (Service Charge)11,560,123 5,780,062 970,813 5,726,832 (53,230)919,349 5,439,055 287,777 5.29%
Sewer Charge Revenue 2,447,582 1,223,791 206,525 1,224,496 705 189,948 1,190,584 33,912 2.85%
Locke Ranch Assessments 298,525 149,263 111,063 170,809 21,546 116,498 183,218 (12,409) 0.00%
Other Operating Revenue 1,852,814 432,598 41,998 396,211 (36,387)84,685 573,016 (176,805)-30.86%
Total Operating Revenue:37,177,867 20,022,551 3,042,411 20,372,091 349,540 1,735,498 19,051,329 1,320,762 6.93%
Revenue (Non-Operating):
Interest 705,000 287,500 7,645 118,925 (168,575)40,050 301,613 (182,688)-60.57%
Property Tax 1,950,000 1,053,000 665,154 1,043,616 (9,384) 647,202 993,808 49,808 5.01%
Other Non-Operating Revenue 620,846 365,423 72,624 438,094 72,671 79,221 406,228 31,866 7.84%
Total Non-Operating Revenue:3,275,846 1,705,923 745,423 1,600,635 (105,288)766,473 1,701,649 (101,014)-5.94%
Total Revenue 40,453,713 21,728,474 3,787,834 21,972,726 244,252 2,501,971 20,752,978 1,219,748 5.88%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)18,440,894 9,081,477 1,636,877 8,608,179 (473,298)1,058,481 8,109,201 498,978 6.15%
Salary Related Expenses 11,895,521 5,411,449 808,861 4,990,592 (420,857)846,136 4,873,911 116,681 2.39%
Supplies & Services 5,789,694 2,477,365 500,028 2,419,549 (57,817)450,252 2,508,213 (88,665) -3.53%
Total Operating Expenses 36,126,109 16,970,291 2,945,766 16,018,320 (951,972)2,354,869 15,491,325 526,995 3.40%
Expenses (Non-Operating):
Interest on Long Term Debt 1,236,960 643,480 106,763 654,548 11,068 107,685 653,941 607 0.09%
Other Expense 150,853 10,735 (1,203) (24,945) (35,680)634 163,479 (188,424) -115.26%
Total Non-Operating Expenses:1,387,813 654,215 105,560 629,603 (24,612) 108,319 817,420 (187,817) -22.98%
Total Expenses 37,513,922 17,624,506 3,051,326 16,647,923 (976,584)2,463,188 16,308,744 339,178 2.08%
Net Position Before Capital Contributions 2,939,792 4,103,968 736,508 5,324,803 1,220,835 38,783 4,444,233 880,569 19.81%
Special Item - - - - -
Capital Contributions (Non-Cash - - 87,950 87,950 5,894 149,382 (61,432) -41.12%
Transaction GASB 34 Compliant)- - -
Net Position Before Depreciation 2,939,792 4,103,968 736,508 5,412,753 1,308,785 44,677 4,593,615 819,137 17.83%
Depreciation & Amortization 7,775,155 3,887,577 657,164 3,931,164 43,587 648,988 3,882,607 48,557 1.25%
Total Net Position ($4,835,363)$216,391 79,344 1,481,589 $1,265,198 ($604,311)$711,008 $770,580 108.38%
(680,752) (340,376) (15,331)(143,294) 197,082 (20,980) (117,370)(25,924) 22.09%
(With December 31, 2019 for comparison purposes)
Page 38 of 92
Annual YTD Dec YTD YTD Actual Prior Year Prior YTD YTD Actual YTD - CUR
Budget Budget Actual Actual (Under)Over Dec Actual Actual (thru vs vs
FY21 FY21 FY21 FY21 YTD Budget FY20 Dec 2019) PY Actual $PY Actual %
Revenue (Operating):
Water Revenue (Residential)15,424,507$ $9,126,681 1,174,976$ 9,240,841$ 114,160$ 80,845$ 8,316,775$ 924,066$ 11.11%
Water Revenue (Commercial & Fire Det.)1,889,796 1,118,192 153,766 947,907 (170,285) 124,191 951,934 (4,027) -0.42%
Water Revenue (Landscape/Irrigation)3,704,520 2,191,964 383,270 2,664,994 473,030 219,982 2,396,747 268,247 11.19%
Water Revenue (Service Charge)11,560,123 5,780,062 970,813 5,726,832 (53,230) 919,349 5,439,055 287,777 5.29%
Other Operating Revenue 1,812,269 412,325 40,798 361,687 (50,638) 71,667 513,872 (152,185) -29.62%
Total Operating Revenue:34,391,215 18,629,224 2,723,623 18,942,261 313,037 1,416,034 17,618,383 1,323,878 7.51%
Revenue (Non-Operating):
Interest 600,000 235,000 5,345 92,748 (142,252) 34,338 257,258 (164,510) -63.95%
Property Tax 1,950,000 1,053,000 665,154 1,043,616 (9,384) 647,202 993,808 49,808 5.01%
Other Non-Operating Revenue 601,646 355,823 70,204 428,130 72,307 78,138 382,459 45,671 11.94%
Total Non-Operating Revenue:3,151,646 1,643,823 740,703 1,564,494 (79,330) 759,678 1,633,525 (69,032) -4.23%
Total Revenue 37,542,861 20,273,047 3,464,326 20,506,755 233,707 2,175,712 19,251,908 1,254,847 6.52%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)18,440,894 9,081,477 1,636,877 8,608,179 (473,298) 1,058,481 8,109,201 498,978 6.15%
Salary Related Expenses 10,156,647 4,668,220 498,245 4,286,069 (382,151) 772,027 4,415,146 (129,077) -2.92%
Supplies & Services:
Communications 205,891 79,946 6,664 71,917 (8,029) 5,426 109,495 (37,578) -34.32%
Contractual Services 466,976 233,488 42,737 228,358 (5,130) 31,643 193,925 34,433 17.76%
Data Processing 274,924 137,462 45,737 132,525 (4,937) 19,184 129,254 3,271 2.53%
Dues & Memberships 85,670 55,335 (2,280) 54,058 (1,277) 11,075 68,351 (14,293) -20.91%
Fees & Permits 288,635 199,318 85,143 207,891 8,574 84,538 173,982 33,909 19.49%
Board Election 84,165 - - - - - - - 0.00%
Insurance 287,343 131,172 8,757 121,595 (9,577) 22,752 140,253 (18,658) -13.30%
Materials 621,700 310,850 58,293 311,820 970 68,885 471,008 (159,188) -33.80%
District Activities, Emp Recognition 40,130 20,065 1,906 9,561 (10,504) 6,909 18,106 (8,545) -47.19%
Maintenance 528,780 169,390 38,574 157,355 (12,035) 53,228 263,730 (106,375) -40.33%
Non-Capital Equipment 137,980 68,990 10,547 65,300 (3,690) 16,925 88,840 (23,540) -26.50%
Office Expense 32,003 16,002 1,890 12,341 (3,661) 2,960 22,681 (10,340) -45.59%
Professional Services 988,918 328,959 32,717 314,142 (14,817) 48,069 326,054 (11,912) -3.65%
Training 48,353 14,176 (3,548) 8,577 (5,599) 3,444 11,138 (2,561) -22.99%
Travel & Conferences 42,570 8,785 190 (409) (9,194) 10,560 35,127 (35,536) -101.16%
Uncollectible Accounts 8,330 4,165 1,136 4,634 469 (64) 3,223 1,412 43.80%
Utilities 163,838 111,919 (11,097) 103,393 (8,525) 20,844 111,802 (8,409) -7.52%
Vehicle Equipment 285,260 202,630 15,839 256,165 53,535 16,533 182,780 73,384 40.15%
Supplies & Services Sub-Total 4,591,463 2,092,649 333,205 2,059,223 (33,426) 422,912 2,349,749 (290,526) -12.36%
Total Operating Expenses 33,189,004 15,842,346 2,468,327 14,953,470 (888,876) 2,253,420 14,874,096 79,375 0.53%
Expenses (Non-Operating):
Interest on Long Term Debt 1,236,960 643,480 106,763 654,548 11,068 107,685 653,941 607 0.09%
Other Expense 117,994 4,164 (1,203) (30,599) (34,763) 634 139,214 (169,813) -121.98%
Total Non-Operating Expenses:1,354,953 647,644 105,560 623,948 (23,695) 108,319 793,155 (169,207) -21.33%
Total Expenses 34,543,957 16,489,990 2,573,887 15,577,419 (912,571) 2,361,739 15,667,251 (89,832) -0.57%
Net Position Before Capital Contributions 2,998,904 3,783,057 890,439 4,929,336 1,146,278 (186,027) 3,584,657 1,344,679 37.51%
Special Item - - - - - - - -
Capital Contributions (Non-Cash Transaction -- - - - - 81,810 (81,810) -100.00%
GASB 34 Compliant)
Net Position Before Depreciation 2,998,904 3,783,057 890,439 4,929,336 1,146,278 (186,027) 3,666,467 1,262,869 34.44%
Depreciation & Amortization 6,335,693 3,167,847 534,389 3,194,792 26,946 528,212 3,167,800 26,992 0.85%
Total Net Position (3,336,789)$ 615,211$ 356,050$ 1,734,544 1,119,333$ (714,239)$ 498,667$ 1,235,877$ 247.84%
Capital - Direct Labor (463,752) (231,876)(11,821) (128,323) 103,553 (17,775) (97,042) (31,281) 32.23%
Yorba Linda Water District
Water Fund
For Period Ending December 31, 2020
(With December 31, 2019 for comparison purposes)
Page 39 of 92
$16,378,634
$17,275,095
$18,915,210 $18,871,845
$19,251,908
$20,506,756
6.52%
$12,899,509
$14,220,028
$15,079,894 $15,137,129 $15,667,250 $15,577,419
(-.57%)
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
Dec. 2015 Dec. 2016 Dec. 2017 Dec. 2018 Dec. 2019 Dec. 2020
Water Revenues & Expenses -2nd Qtr 2020
(excludes Depreciation, Special Items, and Contributed Capital )
Total Revenue Total Expenses
Page 40 of 92
Annual YTD Dec YTD YTD Actual Prior Year Prior Year YTD Actual YTD - CUR
Budget Budget Actual Actual (Under)Over Dec Actual Actual (thru vs vs
FY21 FY21 FY21 FY21 YTD Budget FY20 Dec 2019)PY Actual $PY Actual %
Revenue (Operating):
Sewer Charge Revenue $2,447,582 $1,223,791 206,525$ 1,224,496$ $705 $189,948 $1,190,583 $33,913 2.85%
Locke Ranch Assessments 298,525 $149,263 111,063 170,809 21,547 116,498 183,218 (12,409) -6.77%
Other Operating Revenue 40,545 20,273 1,200 34,524 14,252 13,018 59,144 (24,620) -41.63%
Total Operating Revenue:2,786,652 1,393,326 318,788 1,429,829$ 36,503 319,464 1,432,945 (3,116) -0.22%
Revenue (Non-Operating):
Interest 105,000 52,500 2,300 26,177$ (26,323)5,712 44,355 (18,178)-40.98%
Other Non-Operating Revenue 19,200 9,600 2,419 9,964 364 1,083 23,769 (13,805)-58.08%
Total Non-Operating Revenue:124,200 62,100 4,719 36,141$ (25,959)6,795 68,124 (31,983) -46.95%
Total Revenue 2,910,852 1,455,426 323,507 1,465,970$ 10,544 326,259 1,501,069 (35,099) -2.34%
Expenses (Operating):
Salary Related Expenses 1,738,874 743,229 310,616 704,523 (38,706)74,111 458,768 245,755 53.57%
Supplies & Services:
Communications 37,134 11,067 7,783 12,724 1,657 408 4,334 8,390 193.59%
Contractual Services 66,878 33,439 22,518 33,752 313 2,159 12,407 21,346 172.05%
Data Processing 41,457 20,729 9,446 18,049 (2,680)1,027 6,085 11,964 196.61%
Dues & Memberships 15,075 7,538 5,292 9,454 1,917 834 5,145 4,309 83.75%
Fees & Permits 35,565 17,783 12,004 18,897 1,115 1,432 8,883 10,014 112.72%
Board Election 6,335 3,168 - - (3,168) - 0 0.00%
Insurance 50,708 17,854 12,977 21,604 3,750 1,713 14,540 7,064 48.58%
Materials 75,800 17,900 6,741 13,487 (4,413)949 6,045 7,442 123.11%
District Activities, Emp Recognition 6,941 3,471 1,111 1,684 (1,787)520 1,363 321 23.55%
Maintenance 180,820 40,510 2,430 34,189 (6,321)9,895 28,672 5,517 19.24%
Non-Capital Equipment 48,691 17,346 2,424 9,918 (7,428)966 11,688 (1,770)-15.14%
Office Expense 5,572 2,786 1,419 2,403 (383)222 1,656 747 45.11%
Professional Services 482,272 122,136 60,561 117,261 (4,875)2,167 16,142 101,119 626.43%
Training 14,832 7,416 1,143 2,380 (5,036)472 6,300 (3,920)-62.22%
Travel & Conferences 5,630 2,815 (6) (128) (2,943)1,267 3,892 (4,020)-103.29%
Uncollectible Accounts 1,470 735 658 1,201 466 (13) 294 908 309.20%
Utilities 28,913 14,456 11,356 20,264 5,808 1,569 8,415 11,849 140.80%
Vehicle Equipment 94,140 43,570 8,965 43,186 (384)1,751 22,601 20,585 91.08%
Supplies & Services Sub-Total 1,198,231 384,716 166,822 360,325 (24,391) 27,338 158,462 201,863 127.39%
Total Operating Expenses 2,937,105 1,127,944 477,438 1,064,848 (63,096) 101,449 617,230 447,618 72.52%
Expenses (Non-Operating):
Interest Expense - - - - - - - -
Other Expense 32,859 6,571 - 5,655 (916) - 24,265 (18,610) -76.69%
Total Non-Operating Expenses:32,859 6,571 5,655 (916) - 24,265 (18,610) -76.69%
Total Expenses 2,969,964 1,134,515 477,438 1,070,503 (64,012) 101,449 641,495 429,008 66.88%
Net Position Before Capital Contributions (59,112) 320,911 (153,931) 395,467 74,556 224,810 859,574 (464,108) -53.99%
Capital Contributions (Non-Cash Transaction -- - - 87,950 87,950 5,894 67,572 20,378 30.16%
GASB 34 Compliant)
Net Position Before Depreciation (59,112) 320,911 (153,931) 483,417 162,506 230,704 927,146 (443,730) -47.86%
Depreciation & Amortization 1,439,462 719,731 122,775 736,372 16,641 120,776 714,806 21,566 3.02%
Total Net Position (1,498,574) (398,820) (276,706) (252,955) 145,865 109,928 212,340 (465,296) -219.13%
Capital - Direct Labor (217,000)(108,500) (3,510) (14,971)93,529 (3,227) (20,329)5,358 -26.36%
Yorba Linda Water District
Sewer Fund
For Period Ending December 31, 2020
(With December 31, 2019 for comparison purposes)
Page 41 of 92
$979,507
$1,178,599 $1,197,028
$1,375,928
$1,501,069 $1,465,970
(-2.34%)
$610,220
$673,540 $726,392
$619,919 $641,495
$1,070,503
66.88%
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
Dec. 2015 Dec. 2016 Dec. 2017 Dec. 2018 Dec. 2019 Dec. 2020
Sewer Revenues & Expenses -2nd Qtr 2020
(excludes Depreciation, Special Items, and Contributed Capital)
Total Revenue Total Expenses
Page 42 of 92
ITEM NO. 8.6.
AGENDA REPORT
MEETING DATE:February 23, 2021
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Alison Martin, Public Affairs Manager
SUBJECT:Proposal for State Legislative Support/Advocacy with Townsend
Public Affairs
RECOMMENDATION:
That the Board of Directors authorize the General Manager to enter into a professional
services agreement with Townsend Public Affairs for state legislative support and advocacy
services for $2,500 per month.
FISCAL IMPACT:
Budgeted: Yes
Total Budget: $2,500/month; $30,000/year
Funding Source: Public Affairs
Account No: 1-2020-0580-00
BACKGROUND:
Legislative and regulatory action in the State of California continues to affect water and
wastewater agencies at a steady, if not accelerating, rate. The sheer volume of such activity
is difficult to track without the expertise and a dedicated program for doing so. Allocation
issues, climate change, emerging contaminants, issues of social and environmental justice,
and a number of other “hot button” issues are being added to an already robust legislative and
regulatory framework that impacts water providers and wastewater agencies statewide. With
the fluid, fast-paced, and politically charged environment in the state capitol, staff believes that
tracking, monitoring, and participating in the legislative and regulatory process is of increasing
importance to the ratepayers in the Yorba Linda Water District’s water and wastewater service
areas. Staff further recommends that engaging a professional firm to provide this service is the
most efficient and cost-effective manner of achieving the best result.
Townsend Public Affairs (TPA) is a respected advocacy firm with particular expertise in water
and wastewater issues impacting Orange County public agencies. Several Orange County
Public Agencies rely on TPA to provide legislative support (including regular tracking of
legislation, developing a legislation strategy for supporting, opposing, or proposing specific
legislation, and advising on the impacts of pending or enacted legislation). Included in this
Page 43 of 92
proposal will be regular updates to the Board of Directors, affected staff, and any individual
director responsible for reporting on legislative matters at another agency.
STRATEGIC PLAN INITIATIVES:
Goal 1, Initiative 5: Monitor emerging water quality and sewer issues and regulations. Meet
with lobbyists, representatives, and regulators at all levels (local/State/Federal); and Goal 4,
Initiative 2D: Public Awareness/communicate emerging water quality and sewer
issues/regulations
ATTACHMENTS:
1.Proposal from Townsend Public Affairs
Page 44 of 92
Proposal for
State Legislative
Advocacy Services
February 5, 2021
Page 45 of 92
Proposal for State Legislative Advocacy Services | Yorba Linda Water District Page 2
February 5, 2021
Brett Barbre, General Manager
Yorba Linda Water District
1717 E. Miraloma Avenue
Placentia, CA 92870
Dear Mr. Barbre:
Thank you for the opportunity for Townsend Public Affairs, Inc. (“TPA”) to submit our proposal for
State Legislative Advocacy Services to the Yorba Linda Water District (“District”).
TPA previously served as the District’s state lobbyist from 2006 to 2017. During this time, TPA
demonstrated its focused and unwavering commitment to the legislative platform of the District
while serving as an extension of District staff.
Since its inception in 1998, TPA has earned the reputation as Champions for Better
Communities by providing the experience, resources, and relationships expected from a premier
legislative advocacy and grant writing firm while also giving clients the unique brand of customer
service they deserve: personal attention, maximum accessibility, and passion for their mission.
Our strategic approach to advocacy and funding is tailored to meet the individual needs of each
client by leveraging the breadth and depth of our team as well as our vast network of relationships
with key stakeholders and decision makers.
Utilizing this method on behalf of our clients, TPA has shepherded over 100 legislative and
regulatory proposals into law, and secured over $1.8 billion in grants from state, federal,
and local government agencies as well as nonprofit foundations and private companies.
Thank you again for your interest in our firm and your consideration of this proposal. Please
contact us if you have any questions or need additional information. We would be honored to
serve the Yorba Linda Water District once again.
Yours truly,
Christopher Townsend
President
Page 46 of 92
Proposal for State Legislative Advocacy Services | Yorba Linda Water District Page 3
ABOUT TPA
TPA is a state and federal legislative advocacy and grant writing firm that provides lobbyi ng and
funding services to public agencies and nonprofit organizations throughout California.
• Founder/Owner/President: Christopher Townsend
• Advocacy Success: Shepherded over 100 client-sponsored legislative proposals into law
• Funding Success: Over $1.8 billion in state, federal, and local government grants as well
as grants from nonprofit organizations and private companies
• Longevity: 23 years (founded in 1998)
• Number of Employees: 15
• Number of Registered State and Federal Lobbyists and Grant Writers: 12
• Number of Offices: Five
o TPA State Capitol Office, Sacramento
o TPA Federal Office, Washington, DC
o TPA Northern California Office, Oakland
o TPA Central California Office, Fresno
o TPA Southern California Office, Newport Beach
• Types of Clients:
o Water and Sanitation Districts
o City Governments
o County Governments
o Transportation Districts
o K-12 School Districts
o Community College Districts
o Parks and Recreation Districts
o Museums, Science Centers, and Cultural Facilities
• Areas of Specialization:
o Water and Sanitation Policy and Infrastructure
o Local Governance (Cities, Counties, Special Districts)
o Transportation Policy and Infrastructure
o Education Policy and Infrastructure
o Housing and Economic Development
o Parks and Community Facilities (Recreational, Cultural, Historical)
o Energy, Environment, and Natural Resources
o Public Safety
o Budget and Finance
• Ranking by Revenue Reported to the California Secretary of State:
o 9th of 474 Firms Registered for 2017-18 Legislative Session
o 98th Percentile
Page 47 of 92
Proposal for State Legislative Advocacy Services | Yorba Linda Water District Page 4
ABOUT TPA
LEGISLATIVE ADVOCACY ACHIEVEMENTS
Policy Sector Issue Description
Water and Sanitation
Water Quality
• Drinking Water Public Health Regulations
• Groundwater Pollution Liability
• Groundwater Management Plans
• Direct/Indirect Potable Reuse
Water Infrastructure
• State Bond Funding for Water Projects
• Local Reliability Projects
• Water Conservation Programs
Sanitation Infrastructure • Integrated Regional Watershed Projects
• Advanced Water Treatment Facilities
Local Governance
Local Control and Finance
• Public Facilities and Finance
• Public Employee Programs
• Contractual Assessment Programs
• Infrastructure Financing Opportunities
Public Employee Benefits
• PEPRA Compliance
• JPA Benefits
• Medical Benefits Vesting
Transportation
Local Streets and Roads • State Highway Relinquishments
• Local Venue Signage on State Highways
State Highway System • State Bond Funding for Highway Projects
• Expansion of Toll Lanes/Toll Roads
Education
Community College Districts
• Veterans Resources
• Alternative Energy Job Training
• ADA Reform
K-12 School Districts • K-12 Safety Planning Programs
• Joint Use Projects with Civic Agencies
School Facilities
• Charter School Facilities Funding
• Community College Facilities Funding
• K-12 School District Facilities Funding
Housing and
Community Development
Affordable Housing • Developing Funding for Affordable Housing
• Expanding Affordable Housing Eligibility
Economic Development
• Capital Investment Incentive Program Expansion
• Enterprise Zone Program Regulations
• Military Base Re-Use Land Planning
Redevelopment
• Agency Dissolution Process
• Developing Post-RDA Funding Sources
• State Liability Reduction
Recreation and
Community Resources
Park Facilities • Joint-Use Projects with Schools Districts
• State Bond Funding for Local Park Projects
Cultural Facilities • CA Cultural and Historical Endowment
• CA Nature Education Facilities Program
Energy, Environment,
and Natural Resources
Health and Safety
• Air Pollution Reduction Methods
• Treatment of the Remains of a Deceased
Veteran
Greenhouse Gas Reduction
• TOD Housing to Support Cap and Trade
Objectives
• Increase Transit Accessibility for Active
Transportation
Public Safety
Crime Reduction • Sex Trafficking Control
• Gun Control
Local Law Enforcement
• Increasing Local Police Presence/COPS
• Police Body Cameras
• Regional Public Safety Task Force Initiatives
Cannabis • Drafting Local and State Cannabis Regulations
• Local Control
A DETAILED SCHEDULE OF OUR STATE, FEDERAL, AND LOCAL LEGISLATIVE
ADVOCACY ACHIEVEMENTS CAN BE PROVIDED UPON REQUEST
Page 48 of 92
Proposal for State Legislative Advocacy Services | Yorba Linda Water District Page 5
CLIENT SERVICE TEAM
TPA uses a strategic and comprehensive approach to legislative advocacy that will be tailored to
meet the specific needs of the District. With a team of 12 registered state and federal lobbyists,
TPA has the breadth and depth of experience AND the ability to deploy as many lobbyists as
needed to maximize success for the District. The proposed team for this engagement:
Christopher Townsend, President
• 39 years of legislative and public policy experience and 23 years
as the Founder and President of TPA
• Provides strategic guidance and grant funding support for every
client, including special districts
• Widespread bi-partisan relationships with Members and staff of
the State Legislature, and with the Newsom Administration,
including key officials in various agencies and departments
• Promotes funding for public infrastructure projects, including
facilities for water and sanitation, transportation, education, public
safety, housing and economic development, recreation, culture,
and other community purposes
Casey Elliott, State Capitol Director
• 20 years of legislative and public policy experience:
o Senior Legislative Assistant, Office of the Governor
o Legislative Assistant, Assembly Member Tom Umberg
o Legislative Coordinator and Analyst, Secretary of State
• Extensive experience representing public agencies, having
served as the primary lobbyist for numerous special districts
during his tenure at TPA
• Widespread bi-partisan relationships with Members and staff of
the State Legislature, and with the Governor's Office, including
key officials in various agencies and departments
• Expertise in the policy sectors of budget, redevelopment,
education, local governance, water resources, parks and
recreation, and cultural resources
Page 49 of 92
Proposal for State Legislative Advocacy Services | Yorba Linda Water District Page 6
CLIENT SERVICE TEAM
Cori Takkinen, Senior Director
• 13 years of legislative and public policy experience
• Secured significant grant funding for clients throughout California
• Widespread bi-partisan relationships with Members and staff of
the State Legislature, and with the Governor's Office, including
key officials in various agencies and departments
• Expertise in the policy sectors of water resources, infrastructure,
sanitation, local governance, transportation, parks and recreation,
and economic development
Eric O’Donnell, Senior Associate
• Six years of legislative and public policy experience
• Secured significant grant funding for clients throughout California
• Widespread bi-partisan relationships with Members and staff of
the State Legislature, and with the Governor's Office, including
key officials in various agencies and departments
• Expertise in the policy sectors of water resources, natural
resources, local governance, parks and recreation, and
transportation
• Possesses Drinking Water Distribution Operator (D1) and Drinking
Water Treatment Operator (T1) certifications from the State Water
Resources Control Board
Page 50 of 92
Proposal for State Legislative Advocacy Services | Yorba Linda Water District Page 7
CLIENT SERVICE TEAM
Niccolo De Luca
Senior Director
Policy Expertise
• Public Safety
• Cannabis Policy
• Parks & Recreation
• Natural Resources
• Local Governance
• Cultural Resources
• Consumer Affairs
• Grant Writing
Richard Harmon
Senior Director
Policy Expertise
• Transportation
• Public Safety
• Parks & Recreation
• Local Governance
• Water Resources
• Grant Writing
Alex Gibbs
Senior Associate
Policy Expertise
• Parks & Recreation
• Local Governance
• Public Safety
• Transportation
• Cap & Trade
• Labor Relations
• Grant Writing
Laura Kroeger
Senior Associate
Policy Expertise
• Education
• Water Resources
• Environmental Hazards
• Agriculture
• Healthcare
• Foreign Affairs
• Veterans Resources
• Grant Writing
Page 51 of 92
Proposal for State Legislative Advocacy Services | Yorba Linda Water District Page 8
CLIENT SERVICE TEAM
Anakaren Cervantes
Associate
Policy Expertise
• Local Governance
• Housing
• Economic Development
• Transportation
• Higher Education
• Grant Writing
Sean McReynolds
Associate
Policy Expertise
• Local Governance
• Healthcare
• Transportation
• Housing
• Economic Development
• Grant Writing
Andres Ramirez
Associate
Policy Expertise
• Local Governance
• Transportation
• Public Safety
• Housing
• Higher Education
• Grant Writing
Johannus Reijnders
Associate
Policy Expertise
• Local Governance
• Transportation
• Parks & Recreation
• Economic Development
• Housing
• Grant Writing
Page 52 of 92
Proposal for State Legislative Advocacy Services | Yorba Linda Water District Page 9
SCOPE OF SERVICES
TPA will utilize the following strategic and comprehensive approach to provide State Legislative
Advocacy services to the District:
• Conduct Detailed Orientation: TPA utilizes a comprehensive onboarding process that
includes extensive meetings with various relevant members of District leadership and key
District departments to help develop a strategic plan that is carefully tailored to satisfy the
needs of the District, as well as designed for maximum success in the current political climate
and funding environment.
• Develop Legislative Strategy: Utilizing the information gathered during the onboarding
process, TPA will coordinate with the District to develop an official legislative platform and
strategy that represents the District’s priorities in Sacramento.
• Track Legislation: TPA will identify, analyze, and monitor all bill introductions and
amendments relevant to the District’s legislative platform and assess their potential impact on
the District.
• Provide Monthly Reports: TPA will provide timely electronic monthly reports on the status
of all legislative activity relevant to the Districts legislative priorities, such as bill language,
amendments, and committee analyses.
• Provide On-Going Coronavirus Updates: TPA will provide the District with daily and weekly
coronavirus updates, to ensure the District is kept informed of the continued unprecedented
activity in both Sacramento and Washington, DC as a result of the pandemic.
• On-Call Briefings: In addition to written reports, TPA will be available to the District for on-
call briefings such as conference calls and virtual meetings.
• Prepare and File Lobbying Disclosure Reports: TPA will prepare and file, on behalf of the
District, all applicable state lobbying disclosure reports.
Page 53 of 92
Proposal for State Legislative Advocacy Services | Yorba Linda Water District Page 10
FEE SCHEDULE
DESCRIPTION OF SERVICES FEE
State Legislative Advocacy Services
$2,500 Per Month*
• Conduct Detailed Orientation Included
• Develop Legislative Strategy Included
• Track Legislation Included
• Provide Monthly Reports Included
• Provide On-Going Coronavirus Updates Included
• On-Call Briefings Included
• Prepare and File Lobbying Disclosure Reports Included
*The monthly fee includes all reasonable business and travel expenses
Page 54 of 92
ITEM NO. 9.1.
AGENDA REPORT
MEETING DATE:February 23, 2021
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Alison Martin, Public Affairs Manager
SUBJECT:Take Positions on State Legislation
RECOMMENDATION:
That the Board of Directors take the following positions on these bills:
BILL NUMBER TITLE RECOMMENDATION
SB 45 (A. Portantino, D-SD25)
Wildfire Prevention, Safe Drinking Water,
Drought Preparation, and Flood Protection
Bond Act of 2022
Watch
SB 222 (B. Dodd, D-SD3)Water affordability assistance program. Watch
SB 223 (B. Dodd, D-SD3)Discontinuation of residential water service. Watch
SB 230 (A. Portantino, D-SD25)State Water Resource Control Board:
Constituents of Emerging Concern Program Watch
AB 361 (R. Rivas, D-AD30)Open meetings: local agencies:
teleconferences.Oppose
AB 377 (R. Rivas, D-AD30)Water quality: impaired waters.Oppose
BACKGROUND:
SB 45 (A. Portantino, D-SD25) Wildfire Prevention, Safe Drinking Water, Drought Preparation, and
Flood Protection Bond Act of 2022
This bond, if approved by the voters, would authorize the sale of $5.51 billion in general obligation bonds.
The proposal would appear on the November 2022 ballot. ACWA recommends support if amended. In
2020, ACWA advocated extensively for a Climate Resilience Bond that would have made significant
investments in water infrastructure. With each successive legislative session, the need for additional funding
for public water projects continues to grow. ACWA should continue this advocacy in 2021 and work to get a
Climate Resilience Bond placed on the November 2022 ballot. For this reason, ACWA staff recommend
adopting a “Support if Amended” position on SB 45. The amendments that ACWA submits on SB 45 should
be largely based on the funding categories and levels as approved by the State Legislative Committee in
2020 with more technical amendments being revisited by the ACWA Bond Workgroup.
SB 222 & SB 223 (B. Dodd, D-SD3)Water affordability assistance program. & Discontinuation of
residential water service.
Page 55 of 92
Senator Dodd has authored several water shut-off and water rate assistance bills in recent years. As an
Assemblymember, Dodd authored AB 401 in 2015 and has introduced sister legislation this year to create a
Low-Income Rate Assistance Program, SB 222. SB 223 follows up SB 998 (Dodd, 2018), which created a
one-size-fits-all statewide water service shutoff law, which ACWA opposed at the Legislature. SB 223 raises
many of the same concerns that ACWA members raised in 2018 and raises new issues regarding the
proposed forgiveness of arrearages. ACWA is taking a watch position on both bills in hopes that Dodd will
work toward amending the legislation.
SB 230 (A. Portantino, D-SD25)SWRCB: Constituents of Emerging Concern Program
This bill would require the state board to establish the Constituents of Emerging Concern (CEC) Program,
convene the Science Advisory Panel to review and provide recommendations to the state board, provide an
annual report to the Legislature, and maintain a program internet website and making relevant research,
reports, and data available to the public. It would also establish the CEC Action Fund used for costs
associated with implementing and administering the CEC Program and allow the state board to provide
financial assistance to public water systems showing that the costs of testing drinking water in compliance
with CEC monitoring requirements would impose a financial hardship. ACWA has not officially taken a
position. OCWD will likely explore amendments to the bill.
AB 361 (R. Rivas, D-AD30)Open meetings: local agencies: teleconferences.
CSDA is sponsoring this bill, which will allow public agencies to meet remotely, as they do now under the
Governor’s Executive Orders related to COVID-19. YLWD staff has concerns about this bill’s possibility to
limit public participation at meetings.
AB 377 (R. Rivas, D-AD30)Water quality: impaired waters.
A bill was introduced this week relating to NPDES permitting. The bill is sponsored by Coastkeeper and
makes significant changes to NPDES permitting procedures, creates a new enforcement program, and
requires all surface water in California to be drinkable, fishable, and swimmable by 2050. The intent is to
address chronic contamination of impaired receiving waters. CASA is taking an oppose position and
creating a working group related to this bill. There are many circumstances when it takes longer than the
timeframes provided in the bill to determine what needs to be done and then to implement the projects.
STRATEGIC PLAN INITIATIVES:
Goal 1, Initiative 5: Monitor emerging water quality and sewer issues and regulations. B. Actively participate
with existing water/sewer organizations (Association of California Water Agencies, American Water Works
Association, California Association of Sanitation Agencies, etc.) on regulatory and emerging issues; D.
Engage public to address issues with their representatives and maintain community partnerships with cities
and organizations; E. Take on leadership role with industry committees.
Goal 4, Initiative 2: Public Awareness. D. Communicate emerging water quality and sewer
issues/regulations.
Page 56 of 92
ITEM NO. 9.2.
AGENDA REPORT
MEETING DATE:February 23, 2021
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Delia Lugo, Finance Manager
SUBJECT:Amended 2020 Water and Wastewater Rate Study
RECOMMENDATION:
That the Board of Directors receive and file the amended 2020 Water and Wastewater Rate
Study.
SUMMARY:
At the February 9, 2021 Board of Directors meeting, Sanjay Gaur, Vice President of Raftelis,
presented the initial proposed results of the 2020 Water and Wastewater Rate Study
("Study"). These presented initial proposed results were derived from the Water and Sewer
Financial Models developed by Raftelis staff utilizing the initial Study objectives as set by the
Board of Directors. After much discussion on the information presented, the Board of Directors
directed staff to work with Raftelis in amending the financial models to account for their
determined changes on parameters to the Study objectives.
Attached for the Board of Directors' review and discussion are the results of the amended
2020 Water and Wastewater Rate Study. The Cost-of Service Analysis conducted for each of
the water and sewer enterprise funds results in the development of fair and equitable rates in
compliance with Proposition 218 requirements.
Staff recommends that the Board of Directors receive and file the amended 2020 Water and
Wastewater Rate Study. Therefore, enabling the development of the required 2020 Water and
Wastewater Rate Study Report and the Proposition 218 Notice.
ATTACHMENTS:
1.Amended 2020 Water and Wastewater Rate Study
Page 57 of 92
1
Rate Design Board Workshop
Feb 23, 2021
Yorba Linda Water District
2020 Water & Sewer Rate Study
Page 58 of 92
Agenda
•Rate Study Overview
•Financial Policy Review
•Sewer Financial Plan and Rates
•Water Financial Plan and Rates
•Financial Plan
•Cost of service Analysis and Rate Design
•Customer Impacts
2
Page 59 of 92
Rate Study at a Glance
3
Rate Setting
Framework
••Financial goals and
policies
••Pricing objectives
Financial Plan
••Evaluation of CIP and
financing options
••Prefunding OPED /
Pension Liability
••Cash flow analysis
for financial
sufficiency
Cost of Service
& Rate Design
••Cost allocations
••Rate design
̶Rate calculations
̶Customer impact
analyses
Final Rate
Adoption
••Report
••Public Hearing
Page 60 of 92
LEGAL
ENVIRONMENT
OF RATE
MAKING
•Cost of Service Requirements
•Proposition 218 and Proposition 26 (Article XIIIC and
XIIID of California Constitution)
•Pass-through Provision
•AB 3030 – Section 53756 of the Government Code
•Water Conservation
•Article X of California Constitution – prohibits water
waste
•SB X7-7 – 20% reduction by 2020
•EO B-37-16 Each water agency will have a target based
on an indoor and outdoor water budget
4Page 61 of 92
Financial
Policy
5
Page 62 of 92
Financial Policies
Min Debt Coverage = 1.25x
Policy Debt Coverage = 2.25x
6
Reserve Targets Water Water
FY 2021 Sewer Sewer
FY 2021
Operations of O&M 90 days $7.923M 90 days $763K
Capital Current FY CIP 100%$3.443M 100%$737K
Rate Stabilization of Water Sales 5%$1.033M
Emergency of Capital Assets 5%$11.486M 5%$3,006K
Conservation $104,911 $0.105M
Employee Liability $260,554 $0.261M $45,980 $46K
MWD Contingency of WS if on 100% MWD 100%$20.05M
FY 2021 Targets $44.308M $4,552K
Page 63 of 92
Sewer Financial
Plan and Rates
7
Page 64 of 92
Sewer Financial Plan Dashboard - Status Quo
8
Page 65 of 92
Sewer Financial Plan Dashboard - Proposed
9
Page 66 of 92
Proposed Sewer Rates
10
Monthly Sewer Service
Charge Current FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Jul 1, 2021 Jul 1, 2022 Jul 1, 2023 Jul 1, 2024 Jul 1, 2025
Residential $8.10 $9.55 $10.99 $12.64 $14.54 $15.05
Master Metered $7.62 $9.19 $10.57 $12.16 $13.99 $14.48
Commercial $8.10 $9.55 $10.99 $12.64 $14.54 $15.05
Sewer Usage Rates( for commercial
accts only)
Tier 1 (0-7 ccf)$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Tier 2 (8+ ccf)$0.52 $0.37 $0.43 $0.50 $0.58 $0.61
Page 67 of 92
Proposed Sewer Rate Impacts
11
Monthly Rate Impacts Jul 1,
2021
Jul 1,
2022
Jul 1,
2023
Jul 1,
2024
Jul 1,
2025
Residential $1.45 $1.44 $1.65 $1.90 $0.51
Master Metered $1.57 $1.38 $1.59 $1.83 $0.49
Commercial $1.45 $1.44 $1.65 $1.90 $0.51
Page 68 of 92
Water Financial
Plan and Rates
12
Page 69 of 92
PFAS Fees
(Feb 1, 2021 – Dec 31, 2021)
13
PFAS Impact Monthly Fee
5/8 $3.40
3/4 $3.40
1 $5.66
1 1/2 $11.32
2 $18.12
3 $39.66
4 $71.40
6 $181.32
FY 2021 Rev $745,275
FY 2022 Rev $896,098
Page 70 of 92
Water Rate Design Discussion
•Three Rate components:
1.Fixed O&M Monthly Charge based on meter size
2.Commodity Rate
•Cover the cost of purchased water and power
•$3.44M of fixed cost
3.Capital Charge
•Assessed on the property roll
•Collect $2.73M of debt service
14Page 71 of 92
Water Financial Plan
Status Quo
15Page 72 of 92
Water Financial Plan
Proposed
16Page 73 of 92
Allocation to Cost Components
SUPPLY BASE
DELIVERY /
COSTS
CONSERVATION EXTRA CAPACITY
(Peaking Costs)
METER
MAINTENANCE
CUSTOMER
SERVICE
Cost of Service
Volumetric Rate ($/hcf)Fixed Charge by Meter Size
17
Page 74 of 92
Distribute Costs to Customer Classes
CUSTOMER CLASSES
Cost to Serve Each Class
(Single Family, Multi-family, Commercial etc.)
SUPPLY
Use
DELIVERY COSTS
Use: Same for All
Classes
EXTRA CAPACITY
(PEAKING)
Peaking Factors or
Meter Cap Ratios
METER
MAINTENANCE
Meter Size
CUSTOMER
SERVICE
# of Cust Bills
CONSERVATION
Distributed to
High Vol Users
Distribute Costs to Each Class
18
Page 75 of 92
Rate Design
Commodity Rate Derivation
To calculate commodity rates, we combine the unit ($/CCF) costs of water
supply, water delivery, peaking/capacity costs and conservation costs
TOTAL
VOLUMETRIC RATE
FOR EACH TIER
($ /CCF)
EXTRA CAPACITY
(Peaking Costs)
Peaking rate
($ /CCF)
CONSERVATION
Conservation program
rate ($ /CCF)
DELIVERY
Delivery rate
($ /CCF)
SUPPLY
Water supply
rate ($ /CCF)
19
Page 76 of 92
Rate Design
Service Meter Charge Derivation
To calculate service meter charges, we combine the costs of base
delivery, meter maintenance, extra capacity and customer service
TOTAL SERVICE
METER CHARGE($/Meter-size)
EXTRA CAPACITY
(Peaking Costs)
AWWA Capacity Ratio
($/Meter-size)
CUSTOMER
SERVICE
($/Account)
METER
MAINTENANCE
AWWA Capacity
Ratio
($/Meter-size)
20
BASE DELIVERY
Delivery rate
($/Meter-size)
Page 77 of 92
Monthly O&M Service Charge
No Revenue Adjustment
21
FY 2021 FY 2021 $ Change
Monthly Service
Charges # of meters Billing & CS Capacity Cost of
Service Current Impact
5/8 26 $4.07 $21.29 $25.36 $22.26 $3.10
3/4 5,602 $4.07 $21.29 $25.36 $22.26 $3.10
1 18,049 $4.07 $35.48 $39.55 $37.18 $2.37
1 1/2 602 $4.07 $70.97 $75.04 $74.14 $0.90
2 1,108 $4.07 $113.55 $117.62 $118.67 -$1.05
3 7 $4.07 $248.38 $252.45 $259.84 -$7.39
4 3 $4.07 $447.09 $451.16 $467.59 -$16.43
6 1 $4.07 $1,135.47 $1,139.54 $1,039.15 $100.39
Page 78 of 92
Commodity Charge
No Revenue Adjustment
•Water Supply cost is under normal BPP conditions (fixed + variable)
•PFAS impact fees / reserves are utilized for the change in BPP
•Any future power or water supply related cost increases beyond the projections in the Study can be pass-through in the commodity rates
•MWD costs
•Power costs
•PFAS O&M paid to MWD
22
Water
Usage
Rate
Water
Supply Power Delivery
Cost of
Service
Rate
Current Impact
Uniform
Rate $1.78 $0.17 $0.47 $2.42 $2.86 -$0.44
Page 79 of 92
Capital Charges
No Revenue Adjustment
23
FY 2021 CAPITAL CHARGES MONTHLY ANNUAL
5/8 $5.20 $62.40
3/4 $5.20 $62.40
1 $8.67 $104.04
1 1/2 $17.34 $208.08
2 $27.74 $332.88
3 $60.67 $728.04
4 $109.20 $1,310.40
6 $277.34 $3,328.08
Page 80 of 92
Private Fire Service
No Revenue Adjustment
24
FY 2021 FY 2021 $ Change
# of
meters
Meter
Service
Fire
Capacity
Cost of
Service Current Impact
Private Fire
4 114 $1.06 $6.14 $7.20 $16.00 -$8.80
6 137 $1.06 $17.81 $18.87 $35.00 -$16.13
8 95 $1.06 $37.96 $39.02 $59.00 -$19.98
10 5 $1.06 $68.26 $69.32 $94.00 -$24.68
Page 81 of 92
Proposed 5 Year Rates
25
5-year Rate Schedule FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Proposed Rev Adjustments Current 7/1/2021 7/1/2022 7/1/2023 7/1/2024 7/1/2025
Monthly Service Charges
5/8 $22.26 $27.65 $30.14 $32.86 $35.82 $39.05
3/4 $22.26 $27.65 $30.14 $32.86 $35.82 $39.05
1 $37.18 $43.13 $47.02 $51.26 $55.88 $60.91
1 1/2 $74.14 $81.80 $89.17 $97.20 $105.95 $115.49
2 $118.67 $128.21 $139.75 $152.33 $166.04 $180.99
3 $259.84 $275.19 $299.96 $326.96 $356.39 $388.47
4 $467.59 $491.77 $536.03 $584.28 $636.87 $694.19
6 $1,039.15 $1,242.10 $1,353.89 $1,475.75 $1,608.57 $1,753.35
Capital Charges
5/8 $5.67 $6.19 $6.75 $7.36 $8.03
3/4 $5.67 $6.19 $6.75 $7.36 $8.03
1 $9.46 $10.32 $11.25 $12.27 $13.38
1 1/2 $18.91 $20.62 $22.48 $24.51 $26.72
2 $30.24 $32.97 $35.94 $39.18 $42.71
3 $66.14 $72.10 $78.59 $85.67 $93.39
4 $119.03 $129.75 $141.43 $154.16 $168.04
6 $302.31 $329.52 $359.18 $391.51 $426.75Page 82 of 92
Proposed 5 Year Rates
26
5-year Rate Schedule FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Current 7/1/2021 7/1/2022 7/1/2023 7/1/2024 7/1/2025
Private Fire
4 $16.00 $7.85 $8.56 $9.34 $10.19 $11.11
6 $35.00 $20.57 $22.43 $24.45 $26.66 $29.06
8 $59.00 $42.54 $46.37 $50.55 $55.10 $60.06
10 $94.00 $75.56 $82.37 $89.79 $97.88 $106.69
Water Usage Rate $2.86 $2.64 $2.88 $3.14 $3.43 $3.74
PFAS Impact Fee
5/8 $3.40 $3.40
3/4 $3.40 $3.40
1 $5.66 $5.66
1 1/2 $11.32 $11.32
2 $18.12 $18.12
3 $39.66 $39.66
4 $71.40 $71.40
6 $181.32 $181.32
Page 83 of 92
Proposed 5 Year Annual Capital Charge
27
5-year Rate Schedule FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
5/8 $68.04 $74.28 $81.00 $88.32 $96.36
3/4 $68.04 $74.28 $81.00 $88.32 $96.36
1 $113.52 $123.84 $135.00 $147.24 $160.56
1 1/2 $226.92 $247.44 $269.76 $294.12 $320.64
2 $362.88 $395.64 $431.28 $470.16 $512.52
3 $793.68 $865.20 $943.08 $1,028.04 $1,120.68
4 $1,428.36 $1,557.00 $1,697.16 $1,849.92 $2,016.48
6 $3,627.72 $3,954.24 $4,310.16 $4,698.12 $5,121.00
Page 84 of 92
Residential Water Bill Impact
1 ureters in PFA.S impact fees, excL Cap itol (2022 vs Current)
$160
$140
$120
_ $100
_ $80
$60
$40
$20
$0
5 ccf 10 ccf 18 ccf 25 ccf 35 ccf
■ Current Water Bills $57.14 $71.44 $94.32 $114.34 $142.94
■ Proposed Water Bills $62.00 $75.20 $96.32 $114.80 $141.20
Water Impact $4.86 $3.76 $2.00 $0.46 -$1.74
28
Page 85 of 92
Residential Water & Sewer Bill Impacts
1 ureters incf. PFAS impact fees, excL Cap itol (2022 yrs Current)
$160
$140
• $120
$100
$80
$60
$40
$20
$o
5 ccf 10 ccf 18 ccf 25 ccf 35 ccf
■ Current +S $65.24 $79.54 $102.42 $122.44 $151.04
■ Proposed W+S $71.55 $84.75 $105.87 $124.35 $150.75
Total W+S Impact $6.31 $5.21 $3.45 $1.91 -$0.29
29
Page 86 of 92
Questions??
30
Page 87 of 92
Contact: Sanjay Gaur
213-262-9304 / sgaur@raftelis.com
31
Page 88 of 92
32
Raftelis is a Registered Municipal Advisor within the meaning
as defined in Section 15B (e) of the Securities Exchange Act
of 1934 and the rules and regulations promulgated
thereunder (Municipal Advisor Rule).
However, except in circumstances where Raftelis expressly agrees otherwise in writing,
Raftelis is not acting as a Municipal Advisor, and the opinions or views contained herein
are not intended to be, and do not constitute “advice” within the meaning of the
Municipal Advisor Rule.
Page 89 of 92
ITEM NO. 11.1.
AGENDA REPORT
MEETING DATE:February 23, 2021
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Annie Alexander, Senior Executive Assistant/Board Secretary
SUBJECT:Director's Reports
The Directors will report on their attendance at the following events:
1. OC LAFCO - February 10, 2021
2. WACO Planning Committee - February 16, 2021
3. SAWPA Commission - February 16, 2021
4. YL City Council - February 16, 2021 (Jones)
5. MWDOC Board - February 17, 2021 (Miller/Lindsey)
6. OCWA Webinar - February 17, 2021 (DesRoches/Hawkins/Jones/Lindsey/Miller)
7. UWI Conference - February 17-18, 2021 (Jones)
8. OCWD Board - February 17, 2021 (DesRoches/Jones)
9. SCWC PFAS Webinar - February 19, 2021 (Hawkins)
Page 90 of 92
ITEM NO. 13.1.
AGENDA REPORT
MEETING DATE:February 23, 2021
TO:Board of Directors
FROM:Brett R. Barbre, General Manager
STAFF CONTACTS:Annie Alexander, Senior Executive Assistant/Board Secretary
SUBJECT:Meetings from February 24 - April 30, 2021
ATTACHMENTS:
1.Board of Directors' Activities Calendar
Page 91 of 92
Board of Directors Activity Calendar
Event Date Time Attendees
February
Groundwater Resources Assn Conference Wed, Feb 24 8:00 AM Jones
MWDOC Water Policy Forum Wed, Feb 24 10:30 AM Hawkins/Jones
OCSD Board Wed, Feb 24 6:00 PM Jones
YL Planning Commission Wed, Feb 24 6:30 PM Hawkins (As Needed)
March
YLWD/City of Yorba Linda Mon, Mar 1 4:00 PM Hawkins/Lindsey
ISDOC Executive Committee Tue, Mar 2 7:30 AM
SAWPA Commission Tue, Mar 2 9:30 AM
YL City Council Tue, Mar 2 6:30 PM DesRoches
MWDOC Board Wed, Mar 3 8:30 AM Miller
OCWD Board Wed, Mar 3 5:30 PM DesRoches
WACO Fri, Mar 5 7:30 AM
Board of Directors Regular Meeting Tue, Mar 9 5:30 PM
OC LAFCO Wed, Mar 10 8:15 AM
YL Planning Commission Wed, Mar 10 6:30 PM Hawkins (As Needed)
WACO Planning Committee Tue, Mar 16 7:30 AM
SAWPA Commission Tue, Mar 16 9:30 AM
YL City Council Tue, Mar 16 6:30 PM Lindsey
MWDOC Board Wed, Mar 17 8:30 AM Miller
OCWA Webinar Wed, Mar 17 11:30 AM
OCWD Board Wed, Mar 17 5:30 PM DesRoches
Board of Directors Workshop Meeting Tue, Mar 23 8:30 AM
SLDF Governance Module 1 Wed, Mar 24 1:00 PM Lindsey
OCSD Board Wed, Mar 24 6:00 PM Jones
YL Planning Commission Wed, Mar 24 6:30 PM Hawkins (As Needed)
SDLF Governance Module 1 Thu, Mar 25 1:00 PM Lindsey
April
WACO Fri, Apr 2 7:30 AM
ISDOC Executive Committee Tue, Apr 6 7:30 AM
SAWPA Commission Tue, Apr 6 9:30 AM
YL City Council Tue, Apr 6 6:30 PM Hawkins
MWDOC Board Wed, Apr 7 8:30 AM Miller
OCWD Board Wed, Apr 7 5:30 PM DesRoches
Board of Directors Regular Meeting Tue, Apr 13 5:30 PM
OC LAFCO Wed, Apr 14 8:15 AM
YL Planning Commission Wed, Apr 14 6:30 PM Hawkins (As Needed)
WACO Planning Committee Tue, Apr 20 7:30 AM
SAWPA Commission Tue, Apr 20 9:30 AM
YL City Council Tue, Apr 20 6:30 PM Miller
MWDOC Board Wed, Apr 21 8:30 AM Miller
OCWA Webinar Wed, Apr 21 11:30 AM
OCWD Board Wed, Apr 21 5:30 PM DesRoches
Board of Directors Workshop Meeting Tue, Apr 27 8:30 AM
MWDOC/OCWD Joint Planning Committee Wed, Apr 28 8:30 AM Miller/DesRoches
OCSD Board Wed, Apr 28 6:00 PM Jones
YL Planning Commission Wed, Apr 28 6:30 PM Hawkins (As Needed)
ISDOC Thu, Apr 29 11:30 AM
As of February 17, 2021
Page 92 of 92
BACKUP MATERIALS DISTRIBUTED LESS THAN 72 HOURS PRIOR TO THE MEETING
Board of Directors Regular Meeting Tuesday, February 23, 20219.2. Amended 2020 Water and Wastewater Rate Study
Board of Directors Regular Meeting Tuesday, February 23, 2021Follow-up From Feb 9, 2021History of YLWD RatesFY 2009 to FY 2021Proposed Rates - FY 2022 to 2026Presented By: Brett R. BarbreGeneral ManagerItem 9.2
Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2Follow-up From FEB 9, 20211.Maintain ability to pass through water and powerincreases on the commodity rate;2.Add CIP budget ($3.44 million) to commodity rate;3.Put forth plan to roll CIP off commodity over next 5years;4.Place Debt Service ($2.73 million) on Property Tax;5.Keep fixed rate the same;6.List specific facilities by funding source;7.Explain need for Sewer Reserve Increases.
Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2ASSUMPTIONS IN RATE STUDY
Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2Assumptions in Both ModelsFY 2022, FY 2023, FY 2024, FY 2025, FY 20261) General*– 2.0%2) Personnel – 8.0%3) Utilities – 5.0%4) Chemicals – 2.0%5) Non-Inflator – 0.0%Water Variable Factor – 100%* -CPI/Supplies & Services
Assumptions Water Supply CostsFY 2022 FY 2023 FY 2024 FY 2025 FY 2026OCWD Fixed2.0% 2.0% 2.0% 2.0% 2.0%OCWD RA2.0% 2.0% 2.0% 2.0% 2.0%MWD Fixed3.0% 3.0% 3.0% 3.0% 3.0%MWDOC Fixed3.0% 3.0% 3.0% 3.0% 3.0%MWD Variable5.0% 5.0% 5.0% 5.0% 5.0%Water Loss8.0% 8.0% 8.0% 8.0% 8.0%OCWD Purchases49.1%75.0% 75.0% 75.0% 75.0%MWD Purchases50.9%25.0% 25.0% 25.0% 25.0%Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
RATE HISTORY – 2009 TO 2021Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
ItemFY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 151" Meter Rate$8.35 $10.20 $11.73 $11.73 $12.60 $14.67 $16.77Commodity Rate$1.79 $2.52 $2.52 $2.52 $2.53 $2.64 $2.70YE Debt Coverage81%**160% 183% 209% 181% 230% 236%YE Days Cash156 195 226 127 229 352 432Meter Increase$0.00$1.85 $1.53$0.00$0.87 $2.07 $2.10Commodity Increase$0.00$0.73$0.00 $0.00$0.01 $0.11 $0.06**Technical Default – below 125%**No Rate IncreaseRate History – FY 2009 to FY 2015Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
Rate History – FY 2016 to FY 2021ProjectedItem FY 16 FY 17FY 18 FY 19 FY 20 FY 211" Meter Rate$41.57 $32.49 $32.49 $32.49 $35.41 $37.18Commodity Rate$2.70 $2.70 $2.70 $2.80 $2.80 $2.86YE Debt Coverage402% 281% 263% 302% 199% 175%YE Days Cash601 434 405 433 367 340Meter Increase$24.80-$9.08$0.00 $0.00$2.92 $2.40Commodity Increase$0.00 $0.00 $0.00$0.10$0.00$0.06PFAS Impact Feen/a n/a n/a n/a n/a $5.66 (5 mo)No Rate IncreaseBoard of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
REFUND HISTORY – 2017Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
YLWD Refund HistoryConservation (Restricted Reserve) RefundJuly 2017$1,105,55224,866 customers$44.46/customer$3.72/month equivalentNO IMPACT ON DAYS CASH CALCULATIONBoard of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
YLWD Refund HistoryUnrestricted Reserve RefundDecember 2017$1,100,037.8224,899 customers$44.18/customer$3.38/month equivalentIMPACTED DAYS CASH CALCULATIONBoard of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
PROPOSED RATESFY 2022Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
Max Proposed Rates – FY 2022 to FY 2026Current Proposed MAX Proposed MAX Proposed MAX Proposed MAX Proposed MAX TOTALItemFY 21FY 22 FY 23 FY 24 FY 25FY 26 FY 22 to FY 261" Meter Rate$37.18$43.13 $47.02 $51.26 $55.88 $60.91$23.73Commodity Rate$2.86$2.64 $2.88 $3.14 $3.43 $3.74$0.88YE Debt Coverage175%214% 298% 312% 377% 448%n/aYE Days Cash340242 317 375 408 435n/aMeter Increase$2.40$5.95 $3.89 $4.24 $4.62 $5.03n/aCommodity Increase$0.06-$0.22$0.24 $0.26 $0.29 $0.31n/aPFAS Impact Fee$5.66 (5 mo)$5.66 (6 mo) n/a n/a n/a n/an/aCapital Finance Chargen/a$113.52 $123.84 $135.00 $147.24 $160.56n/aReserves Available for Usen/a$10,666 $5,758,453 $9,712,025 $12,796,421 $15,523,121n/aBoard of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
Proposed Monthly Rates – FY 221” Meter CustomerMonthly Base Charge - $43.13Commodity Rate - $2.64/unitMonthly PFAS Charge - $5.66(expires 12-31-21)Monthly Sewer Charge - $9.55Annual Capital Finance Charge - $113.52Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
Monthly Rates – FY 22July 2021 to December 2021 1” Meter Customer; 18 UnitsNote: Capital Finance Charge, included below, to be placed on Property TaxesItem CURRENT FY 2022 - JUL-DECΔ -JUL-DEC1" Meter$37.18$43.13$5.9518 Units$51.48$47.52-$3.96Capital Finance Charge $0.00$9.46$9.46PFAS Impact (JUL-DEC) $5.66$5.66$0.00Sewer$8.10$9.55$1.45TOTALS$102.42$115.32$12.90Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
Monthly Rates – FY 22July 2021 to December 2021 1” Meter Customer; 18 UnitsNote: Capital Finance Charge of $113.52 on Property TaxesItem CURRENT FY 2022 - JUL-DECΔ - JUL-DEC1" Meter$37.18$43.13$5.9518 Units$51.48$47.52-$3.96PFAS Impact (JUL-DEC) $5.66$5.66$0.00Sewer$8.10$9.55$1.45TOTALS$102.42$105.86$3.44Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
Monthly Rates – FY 22January 2022 to June 2022 1” Meter Customer; 18 UnitsNote: Capital Finance Charge, included below, to be placed on Property TaxesItem CURRENT FY 2022 - JAN-JUNΔ -JAN-JUN1" Meter$37.18$43.13$5.9518 Units$51.48$47.52-$3.96Capital Finance Charge $0.00$9.46$9.46PFAS Impact (JUL-DEC) $5.66$0.00-$5.66Sewer$8.10$9.55$1.45TOTALS$102.42$109.66$7.24Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
Monthly Rates – FY 22January 2022 to June 2022 1” Meter Customer; 18 UnitsNote: Capital Finance Charge of $113.52 on Property TaxesItem CURRENT FY 2022 - JAN-JUNΔ -JAN-JUN1" Meter$37.18$43.13$5.9518 Units$51.48$47.52-$3.96PFAS Impact (JUL-DEC) $5.66$0.00-$5.66Sewer$8.10$9.55$1.45TOTALS$102.42$100.20-$2.22Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
YLWD MAJOR FACILITIESby TYPE OF FINANCING Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
YLWDHeadquartersID‐1 Financed FacilitiesTimber Ridge BPS1985 – 1,975 GPMChino Hills Reservoir1990 – 0.59 MGSpringview Reservoir & BPS1981 – 8.0 MG; 1,000 GPM$35,384,960Little Canyon Reservoir1986 – 0.82 MGBoard of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
YLWDHeadquartersElk Mountain Reservoir & BPS1989 – 6.02 MG; 2,750 GPMID‐2 Financed FacilitiesCamino de Bryant Reservoir 1991 – 3.86 MGBryant Ranch Reservoir1986 – 2.30 MGBox Canyon BPS1989 – 4,500 GPMSantiago Reservoir & BPS1990 – 1.11 MG; 2,500 GPMHidden Hills BPS1988 – 2,000 GPM$49,258,692Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
YLWDHeadquartersDeveloper Financed FacilitiesValley View Reservoir & BPS2002 – 1.98 MG; 2,400 GPMVista del VerdeGardenia Reservoir2002 – 1.98 MGVista del VerdePaso Fino BPS2000 ‐ 2,800 GPMPulte/S&SQuarterhorse Reservoir2000 – 7.20 MGPulte/S&S$39,924,651Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
YLWDHeadquartersYLWD Financed FacilitiesLakeview Reservoir & BPS2007 – 5,000 GPM2009 – 8.0 MG2008 Bond FinancingHighland Reservoir & BPS2010 – 6.0 MG2012 – 18,000 GPM2003 & 2008 Bond FinancingHidden Hills Reservoir2010 – 2.0 MG2008 Bond FinancingFairmont Reservoir & BPS1972 – 7.32 MG – YLWD COPS2018 – 17,200 GPM ‐ 2017 Bond FinancingYorba Linda BPS2014 – 2,100 GPMLOC Financed$92,373,791Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
WATER CIP PROJECTSFY 2022 to FY 2026Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
Water CIP ProjectsPROJECT NAME FY22 FY23 FY24 FY25 FY26Meter Replacement Program$1,029,489$0$0$0$0Hidden Hills BPS Upgrades$706,860$0$0$0$0Timber Ridge BPS Pump Replacement $3,529,400$0$0$0$0Upgrades at Water Treatment Plant Sites$3,664,100$0$0$0$0Well 22 Equipping$1,108,500$0$0$0$0Grandview Ave and Ridge Way Waterline Improvements $462,000$0$0$0$0BNSF Crossing-Weir Canyon / YL Blvd$619,850$0$0$0$0Lakeview Reservoir Site Rehabilitation$10,000$244,000$0$0$0BNSF Crossing-Veteran's Village and Highland$24,000$196,000$0$0$0Field Headquarters Rehabilitation$107,800 $207,900 $200,200$0$0Resiliency Improvements to District Facilities (AWIA) $220,000 $220,000 $220,000 $275,000 $275,000Site and Security Upgrades at District Facilities (AWIA) $273,000 $220,000 $220,000 $275,000 $275,000Well Rehabilitation Project$165,000 $165,000 $165,000 $165,000 $165,000Lakeview BPS Piping$220,000$0$0$0$0Fairmont PRS$0$534,600$0$0$0Well 15 Abandonment$0$80,000$0$0$0Box Canyon Pump Replacement$0$77,000$0$0$0Waterline Replacement$0$2,200,000 $2,200,000 $3,300,000 $3,300,000PRS Replacements$0$1,100,000 $1,100,000 $1,320,000 $1,320,000Santiago BPS Rehab$0$0$1,581,800$0$0Well 23 Drilling & Equipping$0$0$146,300 $1,143,000 $110,000Elk Mountain BPS Rehab$0$0$0$0$825,000Totals$12,139,999 $5,244,500 $5,833,300 $6,478,000 $6,270,000Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
SEWER CIP PROJECTSFY 2022 to FY 2026Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
Sewer CIP ProjectsAddition – projected $554,000 for new Hydro-Excavator in next 2 years PROJECT NAMEFY21 FY22 FY23 FY24 FY25 FY26Lakeview Sewer Extension $352,000Main Street Sewer$407,000Green Crest Lift Station Rehab$550,000Sewer System R&R $385,000 $440,000 $440,000 $495,000 $495,000 $550,000TOTALS$737,000 $847,000 $990,000 $495,000 $495,000 $550,000Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
Other Sewer CIP Needs1. New Trend – No longer cleaning “clean”lines;2. Two Camera Trucks Identifying more R&RProjects;3. Need sewer project reserves for CFDprojects – front project costs.Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
FINAL COMMENTSBoard of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
We will be playing “catch-up” on CIP projects for the foreseeable future.We need greater usable reserves to allow flexibility in responding to emergency projects.We still are not funding depreciation. With the increase of the available reserves in FY23 and beyond, YLWD will have more flexibility which equals more control at the local level. Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
Rate Structure 1) Pass through water & power increaseson Commodity;2) Fully Funds CIP projects asrecommended by AMP/CMMS;3) Reserves increased to cover 1 yearsMWD water in 10 years;4) YLWD controls destiny in the future.Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
ReservesITEM FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026Projected Annual Expenses $31,984,675 $34,571,760 $33,513,386 $35,502,480 $37,189,174 $38,982,233Maintain 365 Coverage (per AA Fitch Credit Profile) $31,984,675 $34,571,760 $33,513,386 $35,502,480 $37,189,174 $38,982,233ProjectedReserve Balance Year End $32,107,231 $34,582,426 $39,271,839 $45,214,505 $49,985,595 $54,505,354Annual Increase of Reserves$781,212 $2,475,195 $4,689,413 $5,942,666 $4,771,090 $4,519,759Cumulative Amount of Reserves Available$781,212 $10,666 $5,758,453 $9,712,025 $12,796,421 $15,523,121YE Debt Coverage Ratio (Policy – 2.25%)1.81% 2.18% 3.02% 3.15% 3.80% 4.52%Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
Staff Recommendation1)Receive and file current recommendations;2) Direct Raftelis to prepare 2022-2026 Water andWastewater Rate Study Report to be presentedat a future Board Meeting for final review toensure mailing of Proposition 218 notice byApril 9, 2021.Board of Directors Regular Meeting Tuesday, February 23, 2021- Item 9.2
Board of Directors Regular Meeting Tuesday, February 23, 202110.1. Status of PFAS Treatment PlantITEM NO. 10.1.
Board of Directors Regular Meeting Tuesday, February 23, 2021PFAS Treatment Plant UpdatePresented by: Rosanne WestonEngineering ManagerITEM NO. 10.1.
Board of Directors Regular Meeting Tuesday, February 23, 2021Ion Exchange (IX) PFAS Plant at HeadquartersITEM NO. 10.1.
Board of Directors Regular Meeting Tuesday, February 23, 2021Virtual 3D Tour of PFAS Plant3 Sets of Oculus Virtual Reality HeadsetsITEM NO. 10.1.
Board of Directors Regular Meeting Tuesday, February 23, 2021ITEM NO. 10.1.
Board of Directors Regular Meeting Tuesday, February 23, 2021PFAS Water Treatment Plant ScheduleDescriptionDatesDesign5/4/20 - 12/15/20Bid12/16/20 - 1/27/21Award and NTP2/3/21 and 2/25/21MobilizationMid March 2021Substantial CompletionMid October 2021Project CompletionEnd of November 2021ITEM NO. 10.1.
Board of Directors Regular Meeting Tuesday, February 23, 202111.2. General Manager’s ReportITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021ITEM 1: Delinquent Water BillsITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021Delinquent Water BillsDelinquent Water BillsPayment Due Residential Commercial Total Past Due # CustomersMay 2020 $3,127.61 -----$3,127.6139 RES-----June 2020 $3,499.40 -----$3,499.4035 RES-----July 2020 $2,859.37 -----$2,859.3725 RES-----August 2020 $8,751.32 $115.52 $8,866.8477 RES1 COMMSeptember 2020 $4,814.32 $115.52 $4,929.8454 RES1 COMMOctober 2020 $12,255.56 $637.28 $12,892.84100 RES3 COMMNovember 2020 $19,312.34 $1,000.27 $20,312.61181 RES5 COMMDecember 2020 $14,003.93 $324.22 $14,328.15134 RES3 COMMJanuary 2021 $57,670.96 $14,908.07 $72,579.03623 RES35 COMMFebruary 2021 $96,576.68 $29,998.32 $126,575.001039 RES57 COMMOutstanding Balances by TypeCurrent Total Outstanding Bill Amounts -$271,611.35 or 2,434 customersCurrent Total Residential -$224,512.15 or 2,329 residential customersCurrent Total Commercial -$47,099.20 or 105 commercial customersAll data as of February 23, 2021ITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021$221,703.91 $247,392.95 $259,614.98 $266,579.79 $305,573.82 $296,260.45 $221,871.06 $224,512.15 +12%+5%+3%+15%‐3%‐25%+1%$0K$50K$100K$150K$200K$250K$300K$350KAug. 24 Sept. 8 Oct.13 Nov. 10 Dec. 8 Jan. 12 Feb. 9 Feb. 23Total Residential Delinquent BillsITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021$60,492.32 $44,107.38 $41,629.54 $24,504.25 $35,194.59 $59,310.58 $42,222.12 $47,099.20 ‐27%‐6%‐41%+44%+69%‐29%+12%$0K$10K$20K$30K$40K$50K$60K$70KAug. 24 Sept. 8 Oct.13 Nov. 10 Dec. 8 Jan. 12 Feb. 9 Feb. 23Total Commercial Delinquent BillsITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021$282,196.23 $291,500.33 $301,244.52 $291,084.04 $340,768.41 $355,571.03 $264,718.66 $271,611.35 +3%+3%‐3%+17%+4%‐26%+3%$0K$50K$100K$150K$200K$250K$300K$350K$400K` Sept. 8 Oct.13 Nov. 10 Dec. 8 Jan. 12 Feb. 9 Feb. 23Total Outstanding Delinquent BillsITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021Current Delinquent & Late PaymentsCurrent Delinquent & Late PaymentsDate Residential Commercial TotalFebruary 09, 2021 $221,871.06 $42,847.60 $264,718.66February 23, 2021 $224,512.15 $47,099.20 $271,611.35Difference$2,641.09 (1.19%) $4,251.6 (9.92%) $6,892.69 (2.6%)Date Residential Commercial Total February 09, 2021 2,3141032,417February 23, 2021 2,3291052,434Difference+15 (0.65%) +2 (1.94%) +17 (0.7%)ITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021Historic Payments in 27 DaysHistoric Payments in 27 DaysOctober 2020 Cycle 1 7,97989.8%October 2020 Cycle 2 5,63092.0%October 2020 Cycle 3 5,90090.4%October 2020 Cycle 4 5,74191.7%October 2020 Month 25,25090.9%Nov. 2020 Cycle 1 7,98091.4%Nov. 2020 Cycle 2 5,62890.6%Nov. 2020 Cycle 3 5,89890.6%Nov. 2020 Cycle 4 5,74392.7%Nov. 2020 Month 25,24991.3%ITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021Historic Payments in 27 DaysHistoric Payments in 27 DaysJan. 2021 Cycle 1 7,99792.0%Jan. 2021 Cycle 2 5,63092.3%Jan. 2021 Cycle 3 5,90491.2%Jan. 2021 Cycle 4 5,74891.1%Jan. 2021 Month 25,27991.7%Dec. 2020 Cycle 1 7,97787.4%Dec. 2020Cycle 2 5,63590.9%Dec. 2020Cycle 3 5,90590.0%Dec. 2020Cycle 4 5,73991.8%Dec. 2020 Month 25,25689.8%ITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021ITEM 2: Soft Collection CallsITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021Soft Collection CallsStarted with 4 or more COMMNow calling 3 or more RES and COMM Made 2,147callsCollected 1,394or 65%of callsTotal Collected -$445,629.54Total added to Auto Pay -160ITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 20211 -RES 1 -COMM 2 –RES2 –COMM 3 -RES 3 -COMM 4 -RES 4 -COMM 5 –RES 5 -COMM955 54 171 17 53 0 30 0 22 2Total 11,009Total 2188Total 353Total 430Total 524Current Past DueITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021ITEM 3: Coronavirus Mitigation EffortsITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021CITY OF YORBA LINDACity Hall is open on an appointment-only basis during normal operatinghours. All visitors must wear a mask.Council Meetings still virtual.All indoor recreation centers are closed. Some walk-ins permitted.Limited programming is being offered at the Yorba Linda Communityand Cultural Arts Center. They are only open during prescheduledclasses and activities.Yorba Linda Police Services Station is closed to the public.The new Library is open and operates under the State guidance forretail services, and currently offers Grab and Go services.ITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021CITY OF PLACENTIACity Hall is currently open with precautions in place. Guestsare to wear face coverings and practice social distancing.Council Meetings still virtual.Police Department Lobby/Front Counter is closed.All Commission and Committee Meetings are cancelled.Rental Halls, Picnic Shelters, Playgrounds and Fields are allclosed.The Library is open with social distancing protocols and amaximum capacity of 30. Visits are limited to one hour.ITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021COUNTY OF ORANGEHall of Administration Building open.Board Meetings are in person.The courthouses of Orange County Superior Court are open for limited in-person services.Members of the public should NOT visit a courthouse unless they have been notified by the Courtthat they have an in-person hearing or they have scheduled an appointment to enter the buildingfor counter services.Effective March 1, 2021, the Clerk-Recorder main office in Santa Ana and the North Countybranch office in Anaheim will resume in-person service. For in-person service, customers MUSTcomplete an application prior to visiting the office.Most OC Parks and Beaches are open with restrictions. Restrooms and parking lots are open butother buildings are closed. Individual campsites are now open. Reservations can be made online.OC Zoo has reopened as of February 3rdwith modifications.OC libraries remain closed but offer curbside pickup and physically distanced single-usercomputers by reservation for one-hour sessions.ITEM NO. 11.2.
Board of Directors Regular Meeting Tuesday, February 23, 2021OCWD, MWD and MWDOCAll offices closed to the public.All meetings virtual.ITEM NO. 11.2.