Loading...
HomeMy WebLinkAbout2023-06-01 - Board of Directors Meeting Agenda PacketYorba Linda Water District AGENDA YORBA LINDA WATER DISTRICT BOARD OF DIRECTORS REGULAR MEETING Thursday, June 1, 2023, 3:00 PM 1717 E Miraloma Ave, Placentia CA 92870 1. PARTICIPATION INSTRUCTIONS This meeting will be held in person. For public convenience, the meeting can also be accessed via internet-based service or telephone as indicated below. For questions regarding participation, please call the Board Secretary at (714) 701-3020. Computer/Mobile Device: https://us06web.zoom.us/i/82644238051 Telephone: (669) 444-9171 or (669) 900-6833 Meeting ID: 826 4423 8051 2. CALL TO ORDER 3. PLEDGE OF ALLEGIANCE C :T9 MOT_1" Brett R. Barbre, President Trudi DesRoches, Vice President Phil Hawkins, Director Tom Lindsey, Director J. Wayne Miller, PhD, 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)) 5.1. AB 2449 Teleconference Requests 6. INTRODUCTIONS AND PRESENTATIONS 6.1. Elected Official Liaison Reports 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. 8.1. Minutes of the Board of Directors Meeting Held May 4, 2023 Recommendation: That the Board of Directors approve the minutes as presented. 8.2. Payments of Bills, Refunds, and Wire Transfers Page 1 of 107 E Recommendation. That the Board of Directors ratify and authorize disbursements in the amount of $2,268,619.26 8.3. Budget to Actual Statements for Month Ending April 30, 2023 Recommendation: That the Board of Directors receive and file the Budget to Actual Reports for the Month Ending February 28, 2023. 8.4. Cash and Investment Reports and Graphs for Month Ending April 30, 2023 Recommendation. That the Board of Directors receive and file the Cash and Investment Report for the Month Ending April 30, 2023. 8.5. Appropriations Limit for Fiscal Year 2023-24 Recommendation: That the Board of Directors approve Resolution No. 2023 - XX adopting the appropriations limit for Fiscal Year 2023-24. 8.6. Water and Wastewater Development Capacity Fee Study Report Recommendation. That the Board of Directors receive and file the May 22, 2023 Water and Wastewater Development Capacity Fee Study Report. 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. Adjusting Water and Sewer Rate Schedules and Charges Recommendation: That the Board of Directors (1) adopt Resolution No. 2023 - XX adjusting water rate schedules and charges effective July 1, 2023 and rescinding Resolution No. 2022-07; and (2) adopt Resolution No. 2023 -XX adjusting sewer rate schedules and charges effective July 1, 2023 and rescinding Resolution No. 2022-08. 9.2. Adopting Water and Sewer Development and Customer Service Fees Recommendation: That the Board of Directors (1) adopt Resolution No. 2023 - XX adopting Water Development and Customer Service Fees effective July 1, 2023 and rescinding Resolution No. 2022-09; and (2) adopt Resolution No. 2023 -XX adopting Sewer Development and Customer Service Fees effective July 1, 2023 and rescinding Resolution No. 2022-10. 9.3. Adopting Fats, Oils, and Grease Control Program Fees Recommendation: That the Board of Directors adopt Resolution No. 2023 -XX adopting Fats, Oils, and Grease Control Program Fees and rescinding Resolution No. 2022-11. 9.4. Adopting the Operating Budget for Fiscal Year 2023-24 (Financial Summaries) Recommendation: That the Board of Directors adopt Resolution No. 2023 -XX adopting the Operating Budget for Fiscal Year 2023-24 (Financial Summaries) and rescinding Resolution No. 2022-13 effective June 30, 2023. 9.5. Designation of Voting Representative for Association of California Water Agencies (ACWA) Board Officers' Election Recommendation: That the Board of Directors designate one Director to serve as the District's voting representative in the upcoming election for ACWA President and Vice President for the 2024-25 term. DISCUSSION ITEMS Page 2 of 107 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. Branding for PFAS Water 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 12. COMMITTEE REPORTS 12.1. Interagency Committee with MWDOC and OCWD Miller / DesRoches - Next meeting will be scheduled when needed. 12.2. Joint Agency Committee with City of Yorba Linda Lindsey / DesRoches - Minutes of the meeting held Monday, May 1, 2023 will be presented when available. Next meeting yet to be scheduled. 12.3. Joint Agency Committee with City of Placentia Lindsey / DesRoches - Next meeting yet to be scheduled. 12.4. Joint Agency Committee with City of Brea Barbre / Lindsey - Initial meeting yet to be scheduled. 12.5. Joint Agency Committee with Placentia-Yorba Linda Unified School District Barbre / Lindsey - Initial meeting is scheduled Wednesday, May 31, 2023 at 9:00 a.m. at YLWD. 13. BOARD OF DIRECTORS ACTIVITY CALENDAR 13.1. Meetings from June 2 - June 30, 2023 14. CLOSED SESSION The Board may hold a closed session on items related to personnel, labor relations and/or litigation. The public is excused during these discussions. 14.1. Conference with Legal Counsel - Existing Litigation Pursuant to Paragraph (1) of Subdivision (d) of Section 54956.9 of the California Government Code Name of Case: YLWD v. Alex Winsberg (Orange County Superior Court - Case No. 30-2022-01284814-CU-OR-CJC) 14.2. Conference with Labor Negotiators Pursuant to Section 54957.6 of the California Government Code Agency Designated Representative: General Manager Employee Organization: Yorba Linda Water District Employees Association 14.3. Conference with Labor Negotiators Pursuant to Section 54957.6 of the California Government Code Page 3 of 107 Agency Designated Representative: General Manager Unrepresented Employees: All Unrepresented Classifications 15. ADJOURNMENT 15.1. The next regular Board meeting is scheduled Thursday, June 15, 2023 at 3:00 p.m. Items Distributed to the Board Less Than 72 Hours Prior to the Meeting- Non-exempt eetingNon-exempt materials related to open session agenda items that are distributed to a majority of the Board of Directors (or Committee Members) less than seventy-two (72) hours prior to the meeting will be available for public inspection in the lobby of the District's Administrative building located at 1717 E Miraloma Ave, Placentia CA 92870 during regular business hours. When practical, these materials will also be posted on the District's website at https://ylwd.com/. (GC 54957.5) 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 4 of 107 ITEM NO. 8.1. Yorba Linda Water District AGENDA REPORT MEETING DATE: June 1, 2023 TO: Board of Directors FROM: Mark Toy, General Manager STAFF CONTACTS: Annie Alexander, Senior Executive Assistant / Board Secretary SUBJECT: Minutes of the Board of Directors Meeting Held May 4, 2023 RECOMMENDATION: That the Board of Directors approve the minutes as presented. ATTACHMENTS: 1. Draft Minutes for May 4, 2023 Board Meeting Page 5 of 107 1 E 3. MINUTES OF THE YORBA LINDA WATER DISTRICT BOARD OF DIRECTORS REGULAR MEETING Thursday, May 4, 2023, 3:00 p.m. 1717 E Miraloma Ave, Placentia CA 92870 PARTICIPATION INSTRUCTIONS Were included on the agenda. CALL TO ORDER The meeting was called to order at 3:00 p.m. PLEDGE OF ALLEGIANCE Engineering Manager Weston led the pledge. 4. ROLL CALL Pi 6. DIRECTORS PRESENT Brett R. Barbre, President Trudi DesRoches, Vice President Tom Lindsey J. Wayne Miller, PhD DIRECTORS ABSENT Phil Hawkins 2023 -XXX STAFF PRESENT Doug Davert, Assistant General Manager Gina Knight, Human Resources and Risk Manager Delia Lugo, Finance Manager Rosanne Weston, Engineering Manager Jeff McDonald, Maintenance Superintendent Malissa Muttaraid, Interim Public Affairs Officer Annie Alexander, Board Secretary ALSO PRESENT Andrew Gagen, General Counsel, Kidman Gagen Law LLP ADDITIONS/DELETIONS TO THE AGENDA None. 5.1. AB 2449 Teleconference Requests None. INTRODUCTIONS AND PRESENTATIONS 6.1. Elected Official Liaison Reports None. Minutes of the YLWD Board of Directors Regular Meeting Held May 4, 2023 at 3:00 p.m. Page 6 of 107 2023 -XXX 7. PUBLIC COMMENTS None. The following item was taken out of order. 10. DISCUSSION ITEMS 10.1. Status of Investments Held in Public Agency Retirement Services (PARS) Section 115 Trust Angela Tang, Senior Coordinator for PARS, provided an overview of the members and role of the PARS trust team. She also summarized the District's investment strategy and contributions toward pre -funding employee pensions and other post -employment benefits (OPEB), most recent OPEB actuarial results, and funding status as of June 30, 2021. Keith Stribling, Senior Portfolio Manager for HighMark Capital Management, reviewed the District's investment portfolio performance, the impact of various economic factors, and the performance of selected investment vehicles. Discussion then touched on the process for choosing and vetting investment vehicles and utilizing the trust for increased financial flexibility. 8. CONSENT CALENDAR President Barbre requested to remove Item Nos. 8.1., 8.2., and 8.6. from the Consent Calendar for separate action. Director Lindsey also requested to remove Item No. 8.3. Director DesRoches made a motion, seconded by Director Lindsey, to approve the remainder of the Consent Calendar. Motion carried 4-0-0-1 with Director Hawkins absent. 8.4. Unaudited Financial Statements for the Third Quarter of Fiscal Year 2022-23 Recommendation: That the Board of Directors receive and file the Unaudited Financial Statements for the Third Quarter of Fiscal Year 2022-23. 8.5. Directors and General Manager Fees and Expenses Report for the Third Quarter of Fiscal Year 2022-23 Recommendation: That the Board of Directors receive and file the Directors' and General Manager Fees and Expenses Report for the Third Quarter of Fiscal Year 2022-23. Minutes of the YLWD Board of Directors Regular Meeting Held May 4, 2023 at 3:00 p.m. 2 Page 7 of 107 2023 -XXX 8.7. Declaration of Restrictive Covenants with the Property Owners of 4242 Avocado Avenue, Yorba Linda Recommendation: That the Board of Directors authorize the Board President and General Manager to execute a Declaration of Restrictive Covenants with the property owners of 4242 Avocado Avenue, Yorba Linda. ITEMS REMOVED FROM THE CONSENT CALENDAR FOR SEPARATE ACTION President Barbre requested the minutes for the Board meeting on April 20, 2023 - Item No. 7.1. be amended to reflect that staff had confirmed the materials being utilized to reline the waterlines met all standards of the California Department of Public Health and U.S. Environmental Protection Agency for potable drinking water. Discussion followed regarding the status of exploring ACH services for accounts payable, the return on District investments, and the status of engaging PFM Asset Management for investment management services. Also discussed was the transfer of ownership of the PFAS Water Treatment Plant to YLWD, visual representation of water/sewer fund revenues and expenses in financial reports, revisions to certain employee position classifications, and the recent employee compensation study. Consideration of Item No. 8.6. was deferred to the next Board meeting. Director Barbre made motion, seconded by Director Lindsey, to approve Item Nos. 8.1., 8.2., and 8.3. Motion carried 4-0-0-1 with Director Hawkins absent. 8.1. Minutes of the Board of Directors Meetings Held April 6 - April 20, 2023 Recommendation. That the Board of Directors approve the minutes as revised. 8.2. Payment of Bills, Refunds, and Wire Transfers Recommendation: That the Board of Directors ratify and authorize disbursements in the amount of $3,673,917.63. 8.3. Cash and Investment Reports for Month Ended March 31, 2023 Recommendation: That the Board of Directors receive and file the Cash and Investment Reports for the Period Ended March 31, 2023. Consideration of the following item was deferred to the next Board meeting. 8.6. Ratifying Revised Budgeted Positions for the Remainder of Fiscal Year 2022-23 and Amending Exhibits in the Personnel Manual for Unrepresented Employees and Yorba Linda Water District Employees Association Memorandum of Understanding Minutes of the YLWD Board of Directors Regular Meeting Held May 4, 2023 at 3:00 p.m. 3 Page 8 of 107 2023 -XXX Recommendation: That the Board of Directors adopt Resolution No. 2023 -XX: (1) ratifying amendments to the budgeted positions for the remainder of Fiscal Year 2022-23; (2) amending Exhibit A of the Personnel Manual for Unrepresented Employees for Fiscal Years 2019-2023; and (3) amending Exhibit A of the Yorba Linda Water District Employees Association Memorandum of Understanding for Fiscal Years 2019-2023. 9. ACTIONS CALENDAR 9.1. Positions on Federal Legislation President Barbre recommended the Board consider taking a support position on HR 872 and HR 215. Following brief discussion, Eric O'Donnell, Deputy Director for Townsend Public Affairs, offered to contact ACWA and inquire as to whether ACWA was taking an official position on the bills. Mr. O'Donnell then briefed the Board on the key components of each bill. Director Miller made a motion, seconded by Director Lindsey, to support the following legislation: HR 872 Federally Integrated Species Health (FISH) Act, and HR 215 - Working to Advance Tangible and Effective Reforms (WATER) for California Act. Motion carried 4-0-0-1 with Director Hawkins absent. At the request of Assistant General Manager Davert, Mr. O'Donnell also briefed the Board on AB 755 - Public Entity Urban Water Supplier Cost -of - Service, and AB 1594 - Medium and Heavy -Duty Zero -Emission Vehicles. Consideration of taking a position on these two bills will be placed on the agenda for the next Board meeting. 11. REPORTS, INFORMATION ITEMS, AND COMMENTS 11.1. Director's Reports The Directors reported on their attendance at recent meetings and events. 11.2. General Manager's Report Was included in the agenda packet. 11.3. General Counsel's Report None. 11.4. Future Agenda Items and Staff Tasks President Barbre requested an update on the circumstances between Serrano Water District and Irvine Ranch Water District in regard to the Santiago Minutes of the YLWD Board of Directors Regular Meeting Held May 4, 2023 at 3:00 p.m. 4 Page 9 of 107 2023 -XXX Dam. He also suggested the District consider what support could be provided to Serrano Water District and commented on the District's social media content. Director Miller requested the District's general fact sheet be updated and made available for distribution. President Barbre then suggested staff participate in an upcoming ACC -OC committee meeting during which a representative from SoCal Gas was to discuss local projects. He also requested that the proposed revisions to the employee harassment/discrimination/retaliation prevention policy and branding for the PFAS Water Treatment Plant be discussed at a future Board meeting. 12. COMMITTEE REPORTS 12.1. Interagency Committee with MWDOC and OCWD Miller / DesRoches - Next meeting will be scheduled when needed. 12.2. Joint Agency Committee with City of Yorba Linda Lindsey / DesRoches - Minutes from meeting held Monday, May 1, 2023 at 4:00 p.m. will be presented when available. Next meeting yet to be scheduled. 12.3. Joint Agency Committee with City of Placentia Lindsey / DesRoches - Next meeting yet to be scheduled. 12.4. Joint Agency Committee with City of Brea Barbre / Lindsey - Initial meeting yet to be scheduled. 12.5. Joint Agency Committee with Placentia-Yorba Linda Unified School District Barbre / Lindsey - Initial meeting is scheduled Wednesday, May 31, 2023 at 9:00 a.m. at YLWD. 13. BOARD OF DIRECTORS ACTIVITY CALENDAR 13.1 Meetings from May 5, 2023 - May 31, 2023 14. ADJOURNMENT 14.1. The meeting was adjourned at 4:49 p.m. Annie Alexander Board Secretary Minutes of the YLWD Board of Directors Regular Meeting Held May 4, 2023 at 3:00 p.m. 5 Page 10 of 107 ITEM NO. 8.2. Yorba Linda Water District AGENDA REPORT MEETING DATE: June 1, 2023 TO: Board of Directors FROM: Mark Toy, General Manager STAFF CONTACTS: Delia Lugo, Finance Manager Keri Hollon, Accounting Assistant II SUBJECT: Payments of Bills, Refunds, and Wire Transfers RECOMMENDATION: That the Board of Directors ratify and authorize disbursements in the amount of $2,268,619.26. BACKGROUND: Section 31302 of the California Water Code says the District shall pay demands made against it when the Board of Directors has approved them. Pursuant to law, staff is hereby submitting the list of disbursements for May 6, 2023 through June 2, 2023, for the Board of Directors' approval. Items within this disbursement list include: Ten Highest Expenses for Disbursement Pascal & Ludwig Constructors, Inc 467,065.60 J09-22 #22 Well 22 Equipping Southern Calif Edison Co. 129,866.77 Electricity Charges - April 2023 Various Locations ACWA/JPIA 129,370.51 Medical & Dental Premium June 2023 Municipal Water District 76,099.44 Water Deliveries - March 2023 Pacific Hydrotech Corporation 72,061.11 J18-27 Hidden Hills Booster Pump Station Service Pacific Hydrotech Corporation 66,302.40 J20-37 Timber Ridge Booster Pump Station Service Michael K. Nunley & Associates 44,838.23 J21-32 Professional Services March 2023 Southern Calif Gas Co. 44,002.26 Gas Charges - April 2023 Various Locations A & Y Asphalt Contractors Inc. 32,925.00 Permanent Asphalt Repairs - Various Locations Tetra Tech, Inc. 25,205.00 J20-37 Professional Services February 2023 $ 1,087,736.32 Other Routine Invoices $ 511,081.32 Accounts Payable Check Register Total $ 1,598,817.64 Payroll No. 09 $ 341,796.34 Payroll No. 10 328,005.28 Total Disbursements $ 2,268,619.26 A summary of the disbursements is attached. Page 11 of 107 ATTACHMENTS: 1. Cap Sheet for June 1, 2023 2. Check Register for May 18, 2023 3. Credit Card Register for May 18, 2023 4. Check Register for June 1, 2023 Page 12 of 107 Summary of Disbursements June 1, 2023 CHECK NUMBERS: 5/18/2023 Computer Checks 81974-82044 $ 913,564.65 6/1/2023 Computer Checks 82049-82126 427,289.24 $ 1,340,853.89 WIRES: W050923 Southern Calif Edison Co. $ 129,866.77 W051523 Municipal Water District 76,099.44 W051523A Southern Calif Gas Co. 44,002.26 W051523B Switch Ltd 713.00 W051923 American Business Bank 3,489.60 W060223 American Business Bank 3,792.68 $ 257,963.75 TOTAL OF CHECKS & WIRES $ 1,598,817.64 PAYROLL NO. 09: Direct Deposits $ 213,933.20 Payroll Taxes 56,868.53 EFT -- CalPERS 48,912.44 Third Party Checks 81969-81972 22,082.17 $ 341,796.34 PAYROLL NO. 10: Direct Deposits $ 205,898.02 Payroll Taxes 52,644.30 EFT -- CalPERS 48,268.98 Third Party Checks 82045-82048 21,193.98 $ 328,005.28 TOTAL OF PAYROLL $ 669,801.62 ------------------------------------------------------------------------------------------------------------------ DISBURSEMENT TOTAL $ 2,268,619.26 ---------------------------------------------------------------- ---------------------------------------------------------------- APPROVED BY THE BOARD OF DIRECTORS MINUTE ORDER AT BOARD MEETING OF JUNE 1, 2023 ---------------------------------------------------------------- ---------------------------------------------------------------- Page 13 of 107 Yorba Linda Water District Check Register For Checks Dated: 05/05/2023thru 05/18/2023 Check No. Date Vendor Name Amount Description 81974 05/18/2023 REAL ESTATE ESTABLISHMENT 369.57 CUSTOMER REFUND 81975 05/18/2023 ETCO HOMES 1,260.29 CUSTOMER REFUND 81976 05/18/2023 ANGELA CONTRERAS 88.42 CUSTOMER REFUND 81977 05/18/2023 LAURA DIAZ 104.81 CUSTOMER REFUND 81978 05/18/2023 YOU AESTHETICS 433.22 CUSTOMER REFUND 81979 05/18/2023 Albert A. Webb Associates 2,730.25 J09-22 #22 WELL 22 PROFESSIONAL SERVICES MARCH 2023 81980 05/18/2023 Alternative Hose Inc. 586.28 PARTS FOR UNIT #139 & HOSE FOR PRODUCTION 81981 05/18/2023 Amazon Capital Services 1,135.87 BREAKROOM SUPPLIES & PRODUCTION TOOLS 81982 05/18/2023 Aqua -Metric Sales Co. 23,409.71 OPERATIONS WORK MATERIAL 81983 05/18/2023 Aramark 349.30 UNIFORM SERVICE 81984 05/18/2023 Archie'sTowing 187.50 TOWING FEES - UNIT #207 81985 05/18/2023 AT & T - Calnet3 1,690.74 ATT CALNET 81986 05/18/2023 A & Y Asphalt Contractors Inc. 32,925.00 PERMANENT ASPHALT REPAIRS - VARIOUS LOCATIONS 81987 05/18/2023 BASE HILL INC. 6,142.58 JANITORIAL SERVICES 81988 05/18/2023 B.L. Wallace Distributor, Inc. 5,957.28 METER LIDS 81989 05/18/2023 BrightView Tree Care Services Inc. 8,408.00 MONTHLY LANDSCAPE SERVICE 81990 05/18/2023 CalCard US Bank 22,071.12 CREDIT CARD TRANSACTIONS - MARCH 2023 81991 05/18/2023 CB Technical 2,640.00 GIS & CMMS WORK MARCH & APRIL 2023 81992 05/18/2023 CertaPro Painters of Huntigton Beach 21,500.00 PAINTING OF VALLEY VIEW BOOSTER STATION 81993 05/18/2023 CIPO CLOUD SOFTWARE INC 700.00 CLOUD MONTHLY SUBSCRIPTION 81994 05/18/2023 Citizen's Business Bank 24,582.40 J09-22 #22 PASCAL & LUDWIG ESCROW HOLDING 81995 05/18/2023 City Of Placentia 6,036.45 SEWER COLLECTIONS - APRIL 2023 81996 05/18/2023 Clinical Lab. Of San Bern. 1,500.00 WATER QUALITY LAB WORK 81997 05/18/2023 DCL America Inc. 247.95 PARTS FOR LAKEVIEW ENGINE 81998 05/18/2023 Dick's Lock & Safe Inc. 1,780.89 SITE SERVICE CALLS & KEY COPIES 81999 05/18/2023 Discount Tire Centers (Andonian Enterprises Inc.) 1,689.52 TIRES FOR VARIOUS UNITS 82000 05/18/2023 Diversified Communications Services, Inc. 8,254.08 J23-08, 09, 10, 11, 12, 13 SECURITY PROJECT MATERIALS 82001 05/18/2023 Eisel Enterprises, Inc. 24,845.00 J22-15 FY23 VALVE ADJUSTMENT MATERIALS 82002 05/18/2023 Fieldman Rolapp & Associates 597.00 PROFESSIONAL SERVICES 3/2/23-3/16/23 82003 05/18/2023 Grainger 374.91 PARTS FOR CAR WASH 82004 05/18/2023 Haaker Equipment Co. 8,428.18 REPAIR FOR UNIT#197 & PART FOR UNIT#215 82005 05/18/2023 Harrington Industrial 839.64 PRODUCTION REPAIR PARTS & CL2 SYSTEM PARTS 82006 05/18/2023 Infosend Inc. 9,454.62 BILLING & POSTAGE CUSTOMER BILL 82007 05/18/2023 Jackson's Auto Supply - Napa 695.42 OIL FILTERS & PARTS FOR UNITS #160 & 194 82008 05/18/2023 Jeff Jenkins Service Technician 1,214.00 SERVICE WORK ON CAR WASH 82009 05/18/2023 JPR Systems Inc. 7,658.25 TRANSMITTER FOR CL2 SYSTEM 82010 05/18/2023 Khanh Phan 2,432.75 FY23 MODEL UPDATE STUDY 82011 05/18/2023 Konica Minolta Business 684.12 COPIER AGREEMENT 82012 05/18/2023 MAP Communications 416.36 AFTER HOURS PHONE SERVICE 82013 05/18/2023 Mc Fadden -Dale Hardware 1,144.88 PRODUCTION REPAIR PARTS & HYDRANT REPAIR PARTS 82014 05/18/2023 Mc Master -Carr Supply Co. 134.67 HARDWARE FOR CL2 ROOM 82015 05/18/2023 Michael K. Nunley & Associates 44,838.23 J21-32 PROFESSIONAL SERVICES MARCH 2023 82016 05/18/2023 Moulton Niguel Water District 4,000.00 WINS EVENT SPONSOR 4/14/23 82017 05/18/2023 Murcal, Inc. 601.65 STATIONARY ENGINE PARTS 82018 05/18/2023 New Pig Corporation 758.84 OIL SPILL MATERIAL 82019 05/18/2023 Nickey Kard Lock Inc 7,534.60 FUEL 4/1/23-4/15/23 82020 05/18/2023 Norm's Refrigeration & Ice Equipment 827.96 ICE MACHINE REPAIR 82021 05/18/2023 North American Recycling and Crushing, LLC 510.00 DISPOSAL OF OLD ROAD MATERIAL 82022 05/18/2023 Office Solutions 1,575.45 OFFICE SUPPLIES 82023 05/18/2023 Orange County - Tax Collector 249.00 OCSD COMM COST 4/23-6/23 82024 05/18/2023 Orkin Pest Control 758.97 PEST CONTROL 82025 05/18/2023 Pacific Hydrotech Corporation 66,302.40 J20-37 TIMBER RIDGE BOOSTER PUMP STATION SERVICE 82026 05/18/2023 Pascal & Ludwig Constructors, Inc 467,065.60 J09-22 #22 WELL 22 EQUIPPING 82027 05/18/2023 Pete's Road Service Inc 2,491.20 REPAIR FOR UNITS #175 & 210 82028 05/18/2023 Linde Gas & Equipment Inc. 208.52 WELDING SUPPLIES 82029 05/18/2023 Red Wing Shoes 224.11 SAFETY BOOTS FOR STAFF 82030 05/18/2023 Resource Computer Solutions 23,783.00 IT CONSULTATION 4/15/23-5/14/23 Page 14 of 107 82031 82032 82033 82034 82035 82036 82037 82038 82039 82040 82041 82042 82043 82044 W050923 W051523 W051523A W051523B W051923 81969 81970 81971 81972 05/18/2023 Security Solutions 05/18/2023 Shred Confidential, Inc. 05/18/2023 South Coast AQMD 05/18/2023 Source 1 Environmental 05/18/2023 Rachel Padilla/Petty Cash 05/18/2023 Tetra Tech, Inc. 05/18/2023 Titan Water Technology Inc 05/18/2023 Underground Service Alert 05/18/2023 United Rentals 05/18/2023 United Water Works, Inc. 05/18/2023 Vision Service Plan 05/18/2023 West Coast Batteries Inc 05/18/2023 YO Fire 05/18/2023 State Chemical Solutions 05/09/2023 Southern Calif Edison Co. 05/15/2023 Municipal Water District 05/15/2023 Southern Calif Gas Co. 05/15/2023 Switch Ltd 05/19/2023 American Business Bank 485.00 SECURITY SITE WORK RICHFIELD 79.88 MONTHLY SHRED SERVICE 4,009.58 EMISSIONS FEES & ICE TESTING FOR VARIOUS LOCATIONS 4,176.00 SEWER REPAIR PARTS 47.05 FOOD FOR OT STAFF & MILEAGE REIMBURSEMENT - TRUJILLO, M 25,205.00 J20-37 PROFESSIONAL SERVICES FEBRUARY 2023 295.00 QUARTERLY AC SERVICE 478.24 NEW TICKET CHARGES & CA STATE FEE 1,328.53 CONCRETE MIXER RENTAL 8,442.97 OPERATIONS WORK MATERIAL 2,237.13 VISION SERVICE PLAN - MARCH & APRIL 2023 728.03 BATTERY FOR UNITS #213 8,492.50 OPERATIONS WORK MATERIAL 129.18 CLEANING SUPPLIES 129,866.77 ELECTRICITY CHARGES - APRIL 2023 VARIOUS LOCATIONS 76,099.44 WATER DELIVERIES - MARCH 2023 44,002.26 GAS CHARGES - APRIL 2023 VARIOUS LOCATIONS 713.00 DATA HOSTING CO -LOCATION 3,489.60 PACIFIC HYDROTECH RETENTION ESCROW HOLDINGS 1, 104,140.1L Payroll Checks #09 04/27/2023 PAYROLL- EMPLOYEE DIRECT DEPOSIT 213,933.20 04/27/2023 PAYROLL -PAYROLL TAX PAYMENT 56,868.53 04/27/2023 PAYROLL - CALPERS & TASC 48,912.44 04/27/2023 California State Disbursement Unit 751.84 04/27/2023 Colonial Life & Accident 87.42 04/27/2023 Lincoln Financial Group 3,473.91 04/27/2023 Nationwide Retirement Solutions 17,769.00 341,796.34 Page 15 of 107 18 -May -23 Cal Card Credit Card U S Bank Vendor Name Amount Description Cal Society -Municipal Finance Officers 50.00 MEMBERSHIP RENEWAL - TRUJILLO, M Home Depot 113.00 FACILITIES ELECTRICAL SUPPLIES Home Depot 27.92 TOOLS FOR PRODUCTION Association of California Cities - Orange County 815.00 SPRING CONFERENCE REGISTRATION - DAVERT, D City Of Brea 125.00 WEBINAR REGISTRATION - ALEXANDER, A Maguroya 55.79 LUNCH MEETING -TOY, M & MILLER, J Home Depot 166.01 LEAK CREW TOOLS & PAINT SUPPLIES Lamp Post Pizza 84.27 IT LUNCH MEETING - 5 ATTEND Blue -White Industries 237.35 PARTS FOR CL2 SYSTEM Home Depot 13.54 TOOLS FOR HYDRANT CREW Hilton Hotels 691.04 LODGING - LCW CONFERENCE - KNIGHT, G Calif Water Environ Assn (CWEA) 165.00 SEWER TRAINING SEMINAR - 3 ATTEND Hilton Hotels 39.57 LCW CONFERENCE MEAL- SEGURA, J Home Depot 48.32 WATER OPERATIONS HARDWARE Grainger 58.04 PARTS FOR CAR WASH Home Depot 34.01 OFFICE SUPPLIES Hilton Hotels 72.15 LCW CONFERENCE MEAL - SEGURA, J & KNIGHT, G Home Depot 193.79 FACILITIES ELECTRICAL SUPPLIES Time Warner Cable 656.68 INTERNET & DISTRICT TV SERVICES Hilton Hotels 412.23 LODGING - LCW CONFERENCE - SEGURA, J Hilton Hotels 412.23 LODGING - LCW CONFERENCE - DECRISCIO, J The Art of Carving Ice, Inc. 65.25 ICE FOR EVENT ZOOM 84.97 VIRTUAL MEETING SUBSCRIPTION SMARTSHEET 9.00 MONTHLY SOFTWARE SUBSCRIPTION VONS 6.98 SUPPLIES FOR DISTRICT MEETING ZOOM 15.99 VIRTUAL MEETING SUBSCRIPTION Adobe 54.99 SOFTWARE LICENSE ONLINE Information Services, Inc. 355.05 ONLINE UTILITY EXCHANGE & COLLECTION Republic Services #676 739.45 DISPOSAL SERVICE Liebert Cassidy Whitmore 475.00 CERTIFICATION COURSE REGISTRATION - SEGURA, J Custom Signs 29.83 NAMEPLATE HOLDER PASMA 75.00 MEETING REGISTRATION - KNIGHT, G Happy Jacks 36.96 LUNCH MEETING - 2 ATTEND Newstripe Inc. 85.14 PAINTING SUPPLIES BUCK ART MATERIAL 10.24 OFFICE SUPPLIES Cal Society -Municipal Finance Officers 135.00 OC CHAPTER EVENT REGISTRATION - 3 ATTEND Green Valley Ranch Resort 136.80 LODGING DEPOSIT -AAREW CEREMONY - TOY, M Foundation Building Materials 294.77 INSULATION FOR AGM OFFICE Titan Fittings (523.84) PRODUCTION PARTS REFUND Long Beach Airport Parking 19.00 TRAVEL EXPENSE - LEGISLATIVE SYMPOSIUM - TOY, M UBER 23.93 TRAVEL EXPENSE - LEGISLATIVE SYMPOSIUM - TOY, M Home Depot 279.68 GREASE GUN & CARTRIDGE FOR FACILITIES Titan Fittings 571.11 FITTING FOR TEST STATIONS UBER 26.94 TRAVEL EXPENSE - LEGISLATIVE SYMPOSIUM - TOY, M Bitwarden Inc. 180.00 PASSWORD PROGRAM Lance, Soll & Lunghard LLP 95.00 GASB UPDATE EVENT REGISTRATION - PHUONG, S WEBSTAURANT STORE 131.11 WALL SHELVES Air Resources Board 19.48 CONVENIENCE FEE FOR CARB RENEWAL Air Resources Board 735.00 CARB RENEWAL Costco 87.21 BREAKROOM SUPPLIES Ralphs 106.95 OFFICE SUPPLIES APPLE 0.99 OFFICE EXPENSE AutoZone 40.37 PARTS FOR CAR WASH Home Depot 113.07 TOOLS FOR PRODUCTION Home Depot 34.42 TOOLS FOR HYDRANT CREW Corner Bakery 1,026.50 LUNCH AND LEARN SUPPLIES Home Depot 85.07 BUILDING REPAIR MATERIALS ZOOM 15.99 VIRTUAL MEETING SUBSCRIPTION Time Warner Cable 231.18 INTERNET & DISTRICT TV SERVICES Craftsman Wood Fired Pizza 140.83 EXECUTIVE TEAM MEETING - 5 ATTEND Home Depot 100.25 J23-10 WELL #21 SECURITY PROJECT PARTS Home Depot 121.73 J23-10 WELL #21 SECURITY PROJECT PARTS Home Depot 500.00 J23-10 WELL #21 SECURITY PROJECT PARTS Amazon Capital Services 21.74 OFFICE SUPPLIES Cal State University, Sacramento 378.85 WASTEWATER COLLECTIONS SYSTEM MANUAL Page 16 of 107 Home Depot 88.19 TOTES FOR WAREHOUSE TrafFix Devices, Inc. 839.78 TRAFFIC SIGN STAND City Of Placentia 460.00 ENCROACHMENT PERMIT City Of Placentia 4,656.00 J21-36 BNSF PLAN CHECK FEES Amazon Capital Services 75.92 OFFICE SUPPLIES Cortina's Orange 27.18 FACILITIES EXPO LUNCH Anaheim Convention Center 20.00 PARKING FOR FACILITIES EXPO Calif Water Environ Assn (CWEA) 110.00 CWEA MEMBERSHIP RENEWAL- MCDONALD, J deRose Promos 13.05 NAME BADGE Home Depot 55.58 J23-10 WELL #21 SECURITY PROJECT PARTS Time Warner Cable 232.18 INTERNET & DISTRICT TV SERVICES WPForms, LLC 79.00 WEBSITE FORM DESIGN SERVICE Project Management Institute 139.00 ANNUAL MEMBERSHIP RENEWAL- WESTON, R Time Warner Cable 2,038.49 INTERNET & DISTRICT TV SERVICES California Department of Tax 329.00 2022 USE TAX FILING California Department of Tax 7.57 2022 USE TAX FILING FEE Calif Water Environ Assn (CWEA) 202.00 CWEA MEMBERSHIP RENEWAL- ISBELL, N Home Depot 209.42 J23-13 LAKEVIEW SECURITY PROJECT PARTS Home Depot 450.30 J23-08 HIGHLAND SECURITY PROJECT PARTS Home Depot 394.54 J23-13 LAKEVIEW SECURITY PROJECT PARTS 22,071.12 Page 17 of 107 Yorba Linda Water District Check Register For Checks Dated: 05/19/2023thru 06/01/2023 Check No. Date Vendor Name Amount Description 82049 06/01/2023 LEONARD TULLGREN 2,500.00 CUSTOMER REFUND 82050 06/01/2023 ROBERT ROSEN 111.77 CUSTOMER REFUND 82051 06/01/2023 REAL ESTATE ESTABLISHMENT 130.43 CUSTOMER REFUND 82052 06/01/2023 JOANNE E MAGGIO 33.23 CUSTOMER REFUND 82053 06/01/2023 OPEN DOOR LABS INC 443.08 CUSTOMER REFUND 82054 06/01/2023 MATT MILLER 3.86 CUSTOMER REFUND 82055 06/01/2023 FIRST TEAM PROPERTY MANAGEMENT 366.25 CUSTOMER REFUND 82056 06/01/2023 PINNACLE INTL PROPERTY SERVICES 92.79 CUSTOMER REFUND 82057 06/01/2023 WON SOH 11.88 CUSTOMER REFUND 82058 06/01/2023 WEI ZHANG 0.13 CUSTOMER REFUND 82059 06/01/2023 TLC PROPERTY MANAGEMENT 218.16 CUSTOMER REFUND 82060 06/01/2023 ANTONIO JUAREZ 38.86 CUSTOMER REFUND 82061 06/01/2023 PREMIER CONSULTING INC 444.26 CUSTOMER REFUND 82062 06/01/2023 RAYANSH LLC 436.54 CUSTOMER REFUND 82063 06/01/2023 A-1 Fence 10,783.00 J23-18 WELL#20 FENCE 82064 06/01/2023 ACWA/JPIA 129,370.51 MEDICAL & DENTAL PREMIUM JUNE 2023 82065 06/01/2023 AIRGAS INC 201.79 WELDING SUPPLIES 82066 06/01/2023 Amazon Capital Services 33.98 MATERIALS FOR HYDRANT CREW 82067 06/01/2023 Aqua -Metric Sales Co. 15,420.19 OPERATIONS WORK MATERIAL 82068 06/01/2023 Aramark 789.87 UNIFORM SERVICE 82069 06/01/2023 AT & T - Calnet3 2,839.25 ATT CALNET 82070 06/01/2023 BrightView Tree Care Services Inc. 4,052.00 LANDSCAPE SERVICE FOR GARDENIA & VALLEY VIEW 82071 06/01/2023 Business Process Automation Company 7,846.88 SCANNER FOR RECORDS 82072 06/01/2023 CDW Government, Inc 3,247.53 J23-08 & J23-09 SECURITY CAMERAS 82073 06/01/2023 City Of Anaheim - Anaheim Public Utilities 19,340.74 ELECTRICAL CHARGES APRIL 2023 - VARIOUS LOCATIONS 82074 06/01/2023 Coastline Equipment 1,265.78 REPAIR FOR UNIT#240 82075 06/01/2023 Communications Lab 5,000.00 PROFESSIONAL SERVICES APRIL 2023 82076 06/01/2023 Culligan of Santa Ana 2,216.10 EQUIPMENT PE SOFTENER 82077 06/01/2023 Dell Financial Services LLC 5,361.26 LAPTOP & DOCK FOR STAFF 82078 06/01/2023 Diversified Communications Services, Inc. 480.09 J23-09 YORBA LINDA BOOSTER SECURITY PROJECT MATERIALS 82079 06/01/2023 Enkay Engineering & Equipment Inc 950.00 CEMENT PIPE PICKUP 82080 06/01/2023 Enthalpy Analytical, Inc. 9,661.88 WATER QUALITY TESTING 82081 06/01/2023 Factory Motor Parts 372.84 PARTS FOR UNIT #212 82082 06/01/2023 Grainger 35.51 0 -RING FOR HYDRANTS 82083 06/01/2023 Hach Company 1,076.32 WATER TESTING MATERIAL 82084 06/01/2023 Hayes Automation Inc. 465.04 GAS DETECTORS FOR OPERATIONS 82085 06/01/2023 Hushmand Associates Inc 8,018.00 J09-22 #22 WELL #22 SURGE TANK CONSTRUCTION 82086 06/01/2023 Infosend Inc. 2,692.89 BILLING & POSTAGE CUSTOMER BILL 82087 06/01/2023 Jackson's Auto Supply - Napa 7.49 PART FOR WELL #18 82088 06/01/2023 KB Design 590.19 EMBROIDERY FOR STAFF POLOS 82089 06/01/2023 Kenny Graff 183.79 SAFETY BOOTS FOR STAFF 82090 06/01/2023 Kidman Gagen Law 18,271.40 LEGAL SERVICES - APRIL 2023 82091 06/01/2023 Killingsworth Gear 117.05 SERVICE WORK FOR WELL #1 82092 06/01/2023 Kimball Midwest 534.68 MECHANIC SHOP SUPPLIES 82093 06/01/2023 LPR-Laser Printer Repair Co 524.44 ON SITE SERVICE REPAIRS 82094 06/01/2023 Managed Health Network 168.75 EAP - MAY 2023 82095 06/01/2023 Mc Fadden -Dale Hardware 26.72 PRODUCTION REPAIR PARTS 82096 06/01/2023 Mc Master -Carr Supply Co. 239.93 J23-08 & J23-13 SECURITY PROJECT PARTS 82097 06/01/2023 Minuteman Press 177.78 BUSINESS CARDS FOR STAFF 82098 06/01/2023 Michael K. Nunley & Associates 11,801.23 J21-32 PROFESSIONAL SERVICES MARCH 2023 82099 06/01/2023 NatPay Online Business Solutions 26.69 DOCULIVERY - APRIL 2023 82100 06/01/2023 Nickey Kard Lock Inc 7,561.90 FUEL 4/16/23-4/30/23 82101 06/01/2023 County of Orange 1,687.15 LANDFILL FEES 82102 06/01/2023 Pacific Hydrotech Corporation 72,061.11 J18-27 HIDDEN HILLS BOOSTER PUMP STATION SERVICE 82103 06/01/2023 Pete's Road Service Inc 1,226.00 TIRE REPAIR FOR UNIT#242 82104 06/01/2023 Phil's Arbor Care 1,300.00 WELL #20 & 21 LANDSCAPE SERVICE 82105 06/01/2023 Pollard Water 565.50 DIFFUSER FOR PRODUCTION Page 18 of 107 82106 82107 82108 82109 82110 82111 82112 82113 82114 82115 82116 82117 82118 82119 82120 82121 82122 82123 82124 82125 82126 W060223 82045 82046 82047 82048 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/01/2023 06/02/2023 Precision Aerial Services, Inc Psomas & Associates P.T.I. Sand & Gravel, Inc. Quinn Company Raftelis Financial Consultants, Inc. Red Wing Shoes South Coast AQMD Southern Calif Gas Co. Strad Iing,Yocca,Carlson&Rauth Sunrise Medical Group Tom Lindsey Townsend Public Affairs, Inc. United Industries United Rentals UNUM Life Insurance Co. of America United Water Works, Inc. Vossler Company Inc West Coast Batteries Inc Western A/V YO Fire Zetroc Electric LLC American Business Bank 1,551.36 REPAIR FOR UNIT #246 14,325.00 J20 -16S & J21-36 PROFESSIONAL SERVICES APRIL 2023 1,979.46 ROAD MATERIAL 3,673.37 PUMP FOR WELL#7 525.00 PROFESSIONAL SERVICES APRIL 2023 224.11 SAFETY BOOTS FOR STAFF 306.46 EMISSIONS FEES FOR VARIOUS LOCATIONS 6.90 FAIRMONT GAS CHARGES - MAY 2023 262.50 PROFESSIONAL SERVICES - BOND MATTERS 105.00 EMPLOYEE PHYSICALS 127.73 MILEAGE REIMBURSEMENT - ASCEAWARDS 5,000.00 CONSULTING SERVICES - MAY 2023 664.92 OPERATIONS PPE 980.81 123-18 CONCRETE MIXER RENTAL & BOOM LIFT RENTAL 5,072.71 LIFE,AD&D,STD&LTD -JUNE 2023 22,458.55 OPERATIONS WORK MATERIAL 3,415.50 METER FOR STATIONARY ENGINE 3,154.46 BATTERIES FOR GENERATORS 360.00 TOUCH PANELS SITE SERVICE 2,775.91 OPERATIONS WORK MATERIAL 6,895.00 CL2 BUILDING ELECTRICAL WORK 3,792.68 PACIFIC HYDROTECH RETENTION ESCROW HOLDINGS Payroll Checks #10 05/11/2023 PAYROLL- EMPLOYEE DIRECT DEPOSIT 205,898.02 05/11/2023 PAYROLL -PAYROLL TAX PAYMENT 52,644.30 05/11/2023 PAYROLL - CALPERS & TASC 48,268.98 05/11/2023 California State Disbursement Unit 751.84 05/11/2023 Colonial Life & Accident 87.42 05/11/2023 Lincoln Financial Group 2,723.91 05/11/2023 Nationwide Retirement Solutions 17,630.81 aca,uu�.ca Page 19 of 107 ITEM NO. 8.3. Yorba Linda Water District AGENDA REPORT MEETING DATE: June 1, 2023 TO: Board of Directors FROM: Mark Toy, General Manager STAFF CONTACTS: Delia Lugo, Finance Manager SUBJECT: Budget to Actual Statements for Month Ending April 30, 2023 RECOMMENDATION: That the Board of Directors receive and file the Budget to Actual Reports for the Month Ending February 28, 2023. SUMMARY: Staff is presenting the Budget to Actual Reports for the month ending April 30, 2023, for the District as a whole, as well as the individual water and sewer funds. Cumulative Volumetric Water Revenue, as generated by customer water usage through the month ending April 30, 2023, reflects an average decrease of approximately 2.6% as compared to the prior year through the same reporting period. These results are predominantly due to customer consumption being less than anticipated in direct correlation to the higher than average rainy winter season and cooler than normal weather. Total Variable Costs results, as reported through the month ending April 30, 2023, reflect an approximate 29% decrease when compared to prior year results for the same reporting period. Use of groundwater accounts for 85.5% of demand on the water system through this reporting month. The YTD Total Net Position, as reported on the Consolidated and Water Fund Budget to Actual Reports for the current reporting period, reflects a positive net result of approximately $26.2 million predominantly due to the transfer of the asset value of the PFAS Water Treatment Plant Capital Contribution from Orange County Water District. This is a non-cash transaction and the value of the contributed capital asset will be depreciated over the life of the assets(s). ATTACHMENTS: April 2023 Budget to Actual Statements and Graphs Page 20 of 107 Yorba Linda Water District Summary Financial Report Water & Sewer Funds For Period Ending April 30, 2023 (With April 30, 2022 for comparison purposes) Annual YTD April YTD YTD Actual Prior Year Prior Year YTD Actual YTD Actual Budget Budget Actual Actual (Under) Over Apr Actual Actual (thru vs vs FY23 FY23 FY23 FY23 YTD Budget FY22 April 2022) PY Actual $ PY Actual % Revenue (Operating): Water Revenue (Residential) $16,933,387 $ 14,393,379 $ 653,726 $11,135,965 $ (3,257,414) $ 1,105,210 $ 12,420,276 $ (1,284,311) -10.34% Water Revenue (Commercial & Fire Det.) 1,737,255 $ 1,476,667 91,585 1,322,083 (154,584) 116,205 1,333,976 (11,893) -0.89% Water Revenue (Landscape/Irrigation) 4,046,832 $ 3,439,807 31,509 2,605,964 (833,843) 251,801 3,115,500 (509,536) -16.35% Water Revenue (Service Charge) 14,720,797 12,267,331 1,229,286 12,180,156 (87,175) 1,123,456 11,101,768 1,078,388 9.71% Water Revenue (PFAS Impact Fee) - - - - - 889,401 (889,401) -100.00% Property Taxes - CFC Charges 3,103,900 2,948,705 869,154 3,088,858 140,153 833,241 2,888,455 200,403 6.94% Sewer Charge Revenue 3,115,771 2,596,476 255,595 2,569,105 (27,371) 236,828 2,423,731 145,374 6.00% Locke Ranch Assessments 363,158 345,000 117,304 348,882 3,882 110,339 326,708 22,174 6.79% Other Operating Revenue 1,287,829 1,073,191 99,650 1,137,270 64,079 82,617 927,997 209,273 22.55% Total Operating Revenue: 45,308,929 38,540,556 3,347,809 34,388,283 (4,152,272) 3,859,697 35,427,812 (1,039,529) -2.93% Revenue (Non -Operating): Interest 106,925 89,104 298,882 892,319 803,215 29,113 101,611 790,708 778.17% Property Tax 2,095,000 1,990,250 659,497 2,128,363 138,113 654,215 2,025,331 103,032 5.09% Other Non -Operating Revenue 692,942 577,452 54,314 1,198,437 620,985 (40,992) 463,681 734,756 158.46% Total Non -Operating Revenue: 2,894,867 2,656,806 1,012,693 4,219,119 1,562,313 642,336 2,590,623 1,628,496 62.86% Total Revenue 48,203,796 41,197,361 4,360,502 38,607,402 (2,589,959) 4,502,033 38,018,435 588,967 1.55% Expenses (Operating): 102,106 Variable Water Costs (G.W., Import & Powe 17,686,074 15,033,163 1,016,569 12,602,706 (2,430,457) 1,306,789 17,668,527 (5,065,821) -28.67% Salary Related Expenses 13,231,809 10,687,230 859,390 9,388,882 (1,298,348) 850,436 9,092,422 296,460 3.26% Supplies & Services 9,258,295 7,715,246 513,073 6,151,116 (1,564,130) 773,228 5,100,694 1,050,422 20.59% Total Operating Expenses 40,176,178 33,435,639 2,389,032 28,142,704 (5,292,935) 2,930,453 31,861,643 (3,718,939) -11.67% Expenses (Non -Operating): Interest on Long Term Debt 2,436,750 2,030,625 190,760 1,846,836 (183,789) 103,146 1,033,854 812,982 78.64% Other Expense 18,135 15,113 308 390,503 375,391 (126,333) (95,650) 486,153 -508.26% Total Non -Operating Expenses: 2,454,885 2,045,738 191,068 2,237,339 191,602 (23,187) 938,204 1,299,135 138.47% Total Expenses 42,631,063 35,481,377 2,580,100 30,380,044 (5,101,334) 2,907,266 32,799,847 (2,419,804) -7.38% Net Position Before Capital Contributions 5,572,733 5,715,985 1,780,402 8,227,358 2,511,374 1,594,767 5,218,587 3,008,771 57.65% Capital Contributions (Non -Cash - - - 25,462,086 25,462,086 - 8,966 25,453,120 283884.90% Transaction GASB 34 Compliant) Net Position Before Depreciation 5,572,733 5,715,985 1,780,402 33,689,444 27,973,460 1,594,767 5,227,553 28,461,891 544.46% Depreciation & Amortization 9,500,000 7,916,667 758,828 7,509,921 (406,746) 663,325 6,697,317 812,604 12.13% Total Net Position $ (3,927,267) $ (2,200,682) $1,021,574 $26,179,523 $28,380,206 $ 931,442 $ (1,469,764) $ 27,649,287 -1881.21% Page 21 of 107 Revenue (Operating): Water Revenue (Residential) Water Revenue (Commercial & Fire Det.) Water Revenue (Landscape/Irrigation) Water Revenue (Service Charge) Water Revenue (PFAS Impact Fee) Water Revenue (CFC) Other Operating Revenue Total Operating Revenue: Revenue (Non -Operating): Interest Property Tax Other Non -Operating Revenue Total Non -Operating Revenue: Total Revenue Expenses (Operating): Variable Water Costs (G.W., Import & Power) Salary Related Expenses Supplies & Services: Communications Contractual Services Data Processing Dues & Memberships Fees & Permits Board Election Insurance Materials District Activities, Emp Recognition Maintenance Non -Capital Equipment Office Expense Professional Services Training Travel & Conferences Uncollectible Accounts Utilities Vehicle Equipment Supplies & Services Sub -Total Total Operating Expenses Expenses (Non -Operating): Interest on Long Term Debt Other Expense Total Non -Operating Expenses: Total Expenses Net Position Before Capital Contributions Capital Contributions (Non -Cash Transaction - GASB 34 Compliant) Net Position Before Depreciation Depreciation & Amortization Total Net Position Yorba Linda Water District Water Fund For Period Ending April 30, 2023 (With April 30, 2022 for comparison purposes) YTD Only Annual YTD April YTD YTD Actual Prior Year Prior YTD YTD Actual YTD - CUR Budget Budget Actual Actual (Under)Over Actual Apr Actual(thru vs vs FY23 FY23 FY23 FY23 YTD Budget FY22 April 2022) PY Actual $ PY Actual $ 16,933,387 $14,393,379 $ 653,726 $ 11,135,965 $ (3,257,414) $ 1,105,210 $ 12,420,276 $ (1,284,311) -10% 1,737,255 $1,476,667 91,585 1,322,083 (154,584) $ 116,205 1,333,976 (11,893) -1 4,046,832 $3,439,807 31,509 2,605,964 (833,843) $ 251,801 3,115,500 (509,536) -16% 14,720,797 12,267,331 1,229,286 12,180,156 (87,175) $ 1,123,456 11,101,768 1,078,388 10% - - - - - - 889,401 (889,401) -100% 3,103,900 2,948,705 869,154 3,088,858 140,153 833,241 2,888,455 200,403 7% 1,171,574 976,312 93,712 1,050,274 73,962 73,834 783,244 267,030 34% 41,713,745 35,502,200 2,968,972 31,383,300 (4,118,900) 3,503,747 32,532,620 (1,149,320) -4% 70,200 58,500 253,576 728,200 669,700 23,348 69,501 658,699 948% 2,095,000 1,990,250 659,497 2,128,363 138,113 654,215 2,025,331 103,032 5% 659,672 549,727 53,613 1,121,846 572,119 30,149 311,712 810,134 260% 2,824,872 2,598,477 966,686 3,978,409 1,379,933 647,414 2,406,544 1,571,865 65% 44,538,617 38,100,677 3,935,658 35,361,709 2,738,968 4,151,161 34,939,164 422,545 1% 17,686,074 15,033,163 1,016,569 12,602,706 (2,430,457) 1,306,798 17,668,536 (5,065,830) -29% 11,359,392 9,174,894 725,114 7,932,234 (1,242,660) 735,678 7,822,666 109,568 1 166,307 138,589 10,244 148,277 9,688 13,834 91,372 56,905 62% 541,358 451,132 30,146 464,412 13,280 52,710 458,064 6,348 1 361,462 301,218 22,760 252,859 (48,359) 16,988 183,763 69,096 38% 82,932 69,110 1,917 69,542 432 2,163 75,206 (5,664) -8% 416,062 346,718 23,095 393,988 47,270 20,808 309,128 84,860 27% 116,450 97,042 - 76,675 (20,367) - - 76,675 0% 369,402 307,835 28,395 259,171 (48,664) 18,931 199,681 59,490 30% 2,313,020 1,927,517 78,198 952,445 (975,072) 82,490 629,620 322,825 51 38,677 32,231 1,513 25,267 (6,964) 2,082 22,379 2,888 13% 1,122,055 935,046 53,511 701,578 (233,468) 115,308 831,314 (129,736) -16% 151,105 125,921 43,905 167,503 41,582 30,419 112,094 55,409 49% 35,956 29,963 3,693 30,858 895 1,322 26,783 4,075 15% 1,560,430 1,300,358 96,873 965,062 (335,296) 220,775 866,373 98,689 11 69,748 58,123 1,027 23,253 (34,870) 1,214 22,351 902 4% 85,199 70,999 2,451 20,615 (50,384) 2,133 15,861 4,754 0% 8,500 7,083 (420) 13,742 6,659 (1,456) 5,690 8,052 142% 190,400 158,667 15,528 242,391 83,724 20,929 150,044 92,347 62% 473,350 394,458 41,817 580,739 186,281 49,225 317,527 263,213 83% 8,102,413 6,752,011 454,653 5,388,377 (1,363,634) 649,875 4,317,250 1,071,127 25% 37,147,879 30,960,067 2,196,336 25,923,317 (5,036,750) 2,692,351 29,808,452 (3,885,135) -13% 2,436,750 2,030,625 190,760 1,846,836 (183,789) 103,146 1,033,854 812,982 79% 12,350 10,292 308 385,322 375,030 130,676 111,986 497,308 -444% 2,449,100 2,040,917 191,068 2,232,158 191,241 (27,530) 921,868 1,310,290 142% 39,596,979 33,000,984 2,387,404 28,155,475 4,845,509 2,664,821 30,730,320 2,574,845 -8% 4,941,638 5,099,693 1,548,254 7,206,234 2,106,541 1,486,340 4,208,844 2,997,390 71% - - - 25,045,950 25,045,950 - 8,966 25,036,984 896600% 4,941,638 5,099,693 1,548,254 32,252,184 27,152,491 1,486,340 4,217,810 28,034,374 665% 8,005,000 6,670,833 633,676 6,246,407 (424,426) 539,359 5,457,722 788,685 14% $ (3,063,362) $ (1,571,140) 914,578 $ 26,005,777 $ 27,576,917 $ 946,981 $ (1,239,912) $ 27,245,689 -2197% Page 22 of 107 3,000,000 2,412,958 2,439,092 2,500,000 2,240,006 1,718,486 \\� 2,000,000 1,671,801 1,586,479 1 729,514 1,660, 561 1,512,G43 1,448, 941 1,500,000 1,603,666 1,556,303 1,469,440 1,307,4 1,000,000 1'492'928 500,000 0 Jul 5 -Year Variable Costs Analysis 2,093,627 2,249,247 1,929,318 1,805,038 1,898.999 2,065,064 2,084,721 1,636,877 1,789,071 1,569,860 1,494,768 1,435,706 1,367,226 1,459,682 1,392,832 1,430,663 1,372,040 1,451,208 1,361,053 — 1,286,293. 1,306,610 1,162,129 � 1,231,436 1,306,798 1,058,481 915,454 1,254,568 1,016,568 1,305,692 77 1,185,077 1100,471 920,261 1,132,782 1,019,234 772,447 981,38 954,100 640,495 1,103,786 945,974 590,007 657,883 460,667 t FY19 Var Costs tFY20 Var Costs tFY21 Var Costs tFY22 Var Costs tFY23 Variable Cost Aug Sept Oct Nov Dec Jan Feb Mar April May June Page 23 of 107 Revenue (Operating): Sewer Charge Revenue Locke Ranch Assessments Other Operating Revenue Total Operating Revenue: Revenue (Non -Operating): Interest Other Non -Operating Revenue Total Non -Operating Revenue: Total Revenue Expenses (Operating): Salary Related Expenses Supplies & Services: Communications Contractual Services Data Processing Dues & Memberships Fees & Permits Board Election Insurance Materials District Activities, Emp Recognition Maintenance Non -Capital Equipment Office Expense Professional Services Training Travel & Conferences Uncollectible Accounts Utilities Vehicle Equipment Supplies & Services Sub -Total Total Operating Expenses Expenses (Non -Operating): Other Expense Total Non -Operating Expenses: Total Expenses Net Position Before Capital Contributions Capital Contributions (Non -Cash Transaction - GASB 34 Compliant) Net Position Before Depreciation Depreciation & Amortization Total Net Position Yorba Linda Water District Sewer Fund For Period Ending April 30, 2023 (With April 30, 2022 for comparison purposes) Annual YTD April YTD YTD Actual Prior Year Prior Year YTD Actual YTD -CUR Budget Budget Actual Actual (Under)Over Actual Apr Actual (thru vs vs FY23 FY23 FY23 FY23 YTD Budget FY22 Aril 2022) PY Actual $ PY Actual % $ 3,115,771 $ 2,596,476 $ 255,595 $ 2,569,105 $ (27,371) $ 236,828 $ 2,423,731 $ 145,374 6.00% 363,158 345,000 117,304 348,882 3,882 110,339 326,708 22,174 6.79% 116,255 96,879 5,938 86,996 9,883 8,783 144,753 57,757 -39.90% 3,595,184 3,038,355 378,837 3,004,983 (33,372) 355,950 2,895,192 109,791 3.79% 36,725 30,604 45,306 164,118 133,514 5,765 32,109 132,009 411.13% 33,270 27,725 701 76,592 48,867 10,843 151,969 75,377 -49.60% 69,995 58,329 46,007 240,710 182,381 (5,078) 184,078 56,632 30.77% 3,665,179 3,096,684 424,844 3,245,693 149,009 350,872 3,079,270 166,423 5.40% 1,872,417 1,512,337 134,276 1,456,648 (55,689) 114,758 1,269,757 186,891 14.72% 26,693 22,244 1,808 18,567 (3,677) 2,441 16,335 2,232 13.66% 78,681 65,568 3,547 61,898 (3,670) 7,246 58,455 3,443 5.89% 55,152 45,960 4,016 43,547 (2,413) 2,595 30,604 12,943 42.29% 14,590 12,158 338 12,272 114 382 13,258 (986) -7.44% 51,928 43,273 3,376 44,417 1,144 3,056 28,071 16,346 58.23% 20,550 17,125 - 13,531 (3,594) - - 0.00% 65,188 54,323 5,011 45,734 (8,589) 3,341 35,239 10,495 29.78% 64,280 53,567 1,553 60,385 6,818 915 49,339 11,046 22.39% 6,823 5,686 267 4,459 (1,227) 351 3,926 533 13.58% 405,845 338,204 4,399 163,103 (175,101) 34,601 216,187 (53,084) -24.55% 60,195 50,163 9,931 61,908 11,746 7,297 53,480 8,428 15.76% 6,344 5,287 652 5,352 65 233 4,726 626 13.25% 168,330 140,275 10,586 113,784 (26,491) 31,665 178,052 (64,268) -36.10% 13,402 11,168 422 10,515 (653) 726 9,310 1,205 12.94% 17,581 14,651 598 3,805 (10,846) 279 1,800 2,005 111.39% 1,500 1,250 (192) 3,410 2,160 (310) 1,628 1,782 109.46% 33,600 28,000 2,740 22,492 (5,508) 3,693 25,839 (3,347) -12.95% 65,200 54,333 9,366 73,559 19,226 24,833 57,184 16,375 28.64% 1,155,882 963,235 58,418 762,738 (200,497) 123,344 783,433 (34,226) -4.37% 3,028,299 2,475,572 192,694 2,219,386 (256,186) 238,102 2,053,190 152,665 7.44% 5,785 4,821 - 5,181 360 4,343 16,336 11,155) -68.28% 5,785 4,821 - 5,181 360 4,343 16,336 (11,155) (1) 3,034,084 2,480,393 192,694 2,224,567 255,826 242,445 2,069,526 155,041 7.49% 631,095 616,292 232,150 1,021,126 404,834 108,427 1,009,744 11,382 1.13% - - 416,136 416,136 - - 416,136 - 631,095 616,292 232,150 1,437,262 820,970 108,427 1,009,744 427,518 42.34% 1,495,000 1,245,833 125,153 1,263,515 17,682 123,966 1,239,595 23,920 1.93% $ (863,905) $ (629,542) $ 106,997 $ 173,747 $ 803,289 $ (15,539) $ (229,851) $ 403,598 175.59% Page 24 of 107 ITEM NO. 8.4. Yorba Linda Water District AGENDA REPORT MEETING DATE: June 1, 2023 TO: Board of Directors FROM: Mark Toy, General Manager STAFF CONTACTS: Delia Lugo, Finance Manager SUBJECT: Cash and Investment Reports and Graphs for Month Ending April 30, 2023 RECOMMENDATION: That the Board of Directors receive and file the Cash and Investment Report for the Month Ending April 30, 2023. SUMMARY: 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 and Investment Portfolio Report presents the market value and percent yield for all District investments by institution. The Cash and 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 by 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 seven years. The average portfolio yield for the month ending April 30, 2023 is 2.60% The District's Total Cash and Investment balance as of April 30, 2023 resulted in an overall net increase from that of March 31, 2023 by approximately $1.5 million. A large account balance change occurred as follows: an approximate $2.7 million net increase in the Water Operating Fund predominantly due to the positive net result between operating revenues and expense. As well as the receipt of April Special Assessment Apportionments in the amount of $1.5 million. ATTACHMENTS: April 2023 Cash and Investment Reports and Graphs Page 25 of 107 Yorba Linda Water District Cash & Investment Portfolio Report April 30, 2023 Market % Date of Percent Value Par of Total Institution Maturity Yield Checking Account: $ 1,040,504 $ 1,040,504 Wells Fargo Bank $ 1,040,504 $ 1,040,504 1.54% Total 0.00% Depository Account $ 1,398,963 1,398,963 US Bank Depository Account (Cielo Vista) 1.70% $ 1,398,963 $ 1,398,963 2.07% 1.70% Money Market Accounts: $ 19,992,459 $ 19,992,459 US Bank (2017A & 2022A Revenue Bonds) 1.70% $ 4,407,884 4,407,884 US Bank (Money Market) 4.55% $ 1,191,125 1,191,125 Public Agency Retirement Svcs. (PARS) 4.49% $ 25,591,467 $ 25,591,467 37.88% Total 2.43% Pooled Investment Accounts: $ 39,532,373 $ 39,532,373 Local Agency Investment Fund 2.87% $ 39,532,373 $ 39,532,373 58.51% 2.87% $ 67,563,307 S 67,563,307 100% Total Investments 2.60% 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. Delia Lugo, Finance Manager 4/30/23 Page 26 of 107 INVESTMENT BY CATEGORY BALANCES (AS OF 4-30-2023) ■ Checking Account: Depository Account Checking Account: 2.07% ° —.01.54% ■ Money Market Accounts: ■ Certificates of Deposit: ■ Pooled Investment Accounts: ■ Depository Account Pooled Investment Accounts: 58.51% Checking Account. Money Market Accounts: Certificates of Deposit. Pooled Investment Accounts: Depository Account Total Money Market Accounts: 37.88% $ 1,040,504 1.54% $ 25,591,467 37.88% $ - 0.00% $ 39,532,373 58.51% $ 1,398,963 2.07% $ 67,563,307 100.00% Page 27 of 107 YLWD Cash & Investment Summary Report Below is a chart summarizing the yields as well as terms and maturities for the month of April 2023: Average # of Month Portfolio Days to of 2023 Yield Maturity April 2.30% 1 Below are charts comparing operating fund interest for current and prior fiscal years. Actual Interest 4/30/2022 1/30/2023 Monthly- April $ 29,113 $ 298,882 Year -to -Date $ 101,610 $ 892,318 Budget 2021/2022 2022/2023 Interest Budget, April YTD $ 256,667 $ 89,104 Interest Budget, Annual $ 308,000 $ 106,925 Interest earned on investments is recorded in the fund that owns the investment. Cash & Investment Summary Comparison Between Current and Previous Month 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 $67.6 million which is allocated between the established reserve funds, Wells Fargo Checking Account, and restricted funds held at U.S. Bank for current Bond transaction and PARS for the pension/OPEB transactions. The number of Days in Cash are 351 for the Un -Restricted Water Reserve balance and 944 for the Un -Restricted Sewer Reserve balances, as of April 30, 2023. Wells Fargo Bank Checking Water Operating Sewer Operating US Bank Held (Restricted) Rev. Bond 2017A -Principal & Interest Rev. Bond 2022A - Acquisition & COI Depository Account - Cielo Vista Development Public Agency Retirement Svc. -PARS (Restricted) Total Cash and Investments 914,509 407,381 1,321,890 21,111,380 1,398,957 1,183,339 $ 66,086,667 543,940 496,563 1,040,504 135 19, 992, 323 1,398,963 1,191,125 $ 67,563,307 Page 28 of 107 FY23 Reserve Cash and Requirements Investments March 2023 %Alloc April 2023 %Alloc "Target Available for Fund Description Balance 3/31/2023 Balance 4/30/2023 Levels" CY Obligations Water Operating Reserve $ 17,988,323 43.80% $ 20,717,910 47.15% $ 19,792,315 $ 925,595 Water Emergency Reserve 7,411,591 18.05% 7,461,977 16.98% 7,450,000 11,977 Water Capital Project Reserve 3,360,094 8.18% 3,177,784 7.23% 11,721,573 (8,543,789) MWD Contingency Reserve - 0.00% - 0.00% 1,000,000 (1,000,000) Rate Stabilization Reserve 4,305,493 10.48% 4,331,296 9.86% 4,251,271 80,025 Un -Restricted Water Reserve Balance $ 33,065,501 $ 35,688,967 44,215,159 (8,526,192) Conservation Reserve $ 107,126 0.26% $ 107,865 0.25% 106,064 1,801 Employee Liability Reserve 313,005 0.76% 315,166 0.72% 309,040 6,126 Restricted Reserve Balance $ 420,131 $ 423,031 415,104 7,927 Sewer Operating Reserve $ 3,335,313 8.12% $ 3,555,337 8.09% 3,028,299 527,038 Sewer Emergency Reserve 2,010,736 4.90% 2,018,042 4.59% 1,971,423 46,619 Sewer Capital Project Reserve 2,239,419 5.45% 2,254,878 5.13% 2,772,000 (517,122) Un -Restricted Sewer Reserve Balance $ 7,585,469 $ 7,828,258 7,771,722 56,536 Total Reserve Balances $ 41,071,101 100.00% $ 43,940,256 100.00% $ 52,401,985 $ (8,461,729) Wells Fargo Bank Checking Water Operating Sewer Operating US Bank Held (Restricted) Rev. Bond 2017A -Principal & Interest Rev. Bond 2022A - Acquisition & COI Depository Account - Cielo Vista Development Public Agency Retirement Svc. -PARS (Restricted) Total Cash and Investments 914,509 407,381 1,321,890 21,111,380 1,398,957 1,183,339 $ 66,086,667 543,940 496,563 1,040,504 135 19, 992, 323 1,398,963 1,191,125 $ 67,563,307 Page 28 of 107 $40,020,000 $35,020,000 $30,020,000 $25,020,000 $20,020,000 $15,020,000 $10,020,000 $5,020,000 $20,000 Unrestricted Reserves & Days in Cash (Water) - April Comparison FT.x Apr. 2018 Apr. 2019 Apr. 2020 Apr. 2021 Apr. 2022 Apr. 2023 � Unrestricted Reserves (Water) (Days in Cash (Water) 410 360 310 260 210 160 110 60 Page 29 of 107 Yorba Linda Water District Financing Authority Revenue Bonds, Series 2022A Activity Summary as of April 30, 2023 Date Description Amount 07/28/22 Beginning Balance $30,000,000 08/01/22 Requisition #1 Paydown Bank of America Revolving Line of Credit ($5,743,751) Subtotal of Bond Proceeds for YLWD CIP $24,256,249 85% Target Spenddown of Bond Proceeds for CIP by 7/28/2025 $20,617,812 09/28/22 Requistion #2 - Reimburse District for eligible construction costs ($2,725,606) 10/27/22 Requistion #3 - Reimburse District for eligible construction costs ($391,170) 11/29/22 Requistion #4 - Reimburse District for eligible construction costs ($201,714) 01/27/23 Requistion #5 - Reimburse District for eligible construction costs ($167,104) 03/28/23 Requistion #6 - Reimburse District for eligible construction costs ($849,529) 04/26/23 Requistion #7 - Reimburse District for eligible construction costs ($121,844) Available Balance of Target Spenddown as of April 30, 2023 $16,160,844 Revenue Bonds, Series 2022A Use of Funds to Meet 85% Spenddown Target by July 28, 2025 $4,456,967 22% $16,160,844 78% Available Balance as of Reporting Date Total Spenddown to Date Page 30 of 107 PARS (Public Agency Retirement Services) Funding Summary for April 30, 2023 Transaction Date Transaction Description Water Operating Pension Water Sewer Operating OPEB Operating Sewer Pension Operating OPEB Account Total Beginning Balance as of 7/1/22 754,305.26 289,298.98 78,124.99 17,436.92 1,139,166.15 7/31/2022 Management Fees (378.17) (237.47) (39.17) (14.31) 1,138,497.03 7/31/2022 Investment Gain/(Loss) 35,526.79 13,624.14 3,679.59 821.17 1,192,148.72 8/31/2022 Management Fees (374.03) (143.43) (38.74) (8.64) 1,191,583.88 8/31/2022 Investment Gain/(Loss) (21,025.08) (8,062.76) (2,177.61) (485.97) 1,159,832.46 9/30/2022 Management Fees (378.42) (145.09) (39.19) (8.74) 1,159,261.02 9/30/2022 Investment Gain/(Loss) (48,272.88) (18,508.28) (4,999.72) (1,115.55) 1,086,364.59 10/31/2022 Management Fees (360.96) (138.39) (37.38) (8.34) 1,085,819.52 10/31/2022 Investment Gain/(Loss) 20,523.73 7,870.53 2,125.80 474.31 1,116,813.89 11/30/2022 Management Fees M (154.07) (59.08) (15.96) (3.56) 1,116,581.22 11/30/2022 Investment Gain/(Loss) 33,460.90 12,829.29 3,465.62 773.26 1,167,110.29 12/31/2022 Management Fees (563.55) (216.08) (58.37) (13.02) 1,166,259.27 12/31/2022 Investment Gain/(Loss) (20,689.06) (7,932.42) (2,142.81) (478.11) 1,135,016.87 1/31/2023 Management Fees (370.91) (142.21) (38.42) (8.57) 1,134,456.76 1/31/2023 Investment Gain/(Loss) 39,533.12 15,157.45 4,094.53 913.58 1,194,155.44 2/28/2023 Management Fees (372.10) (142.67) (38.54) (8.60) 1,193,593.53 2/28/2023 Investment Gain/(Loss) (18,816.25) (7,214.37) (1,948.84) (434.83) 1,165,179.24 3/31/2023 Management Fees (380.73) (145.97) (39.43) (8.80) 1,164,604.31 3/31/2023 Investment Gain/(Loss) 12,406.16 4,756.66 1,284.93 286.70 1,183,338.76 4/30/2023 Management Fees (378.52) (145.12) (39.20) (8.75) 1,182,767.17 4/30/2023 Investment Gain/(Loss) 5,534.64 2,122.04 573.23 127.90 1,191,124.98 Account Balance by Account Type 788,775.87 302,425.75 81,695.31 18,228.05 $ 1,191,124.98 66.22% 25.39% 6.86% 1.53% 100% Balance as of 4/30/23 $ 870,471.18 $ 320,653.80 $ 1,191,124.98 Page 31 of 107 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 Distribution to YLWD $ (337,936.88) (337,936.88) Total Gain (or Loss) from Inception $ 172,634.11 84,296.67 256,930.78 Total Management Fees from Inception $ (23,617.93) (13,044.99) (36,662.92) Balance as of 4/30/23 $ 870,471.18 $ 320,653.80 $ 1,191,124.98 Page 31 of 107 Yorba Linda Water District MEETING DATE: TO: FROM: STAFF CONTACTS: SUBJECT: RECOMMENDATION: AGENDA REPORT June 1, 2023 Board of Directors Mark Toy, General Manager Delia Lugo, Finance Manager Appropriations Limit for Fiscal Year 2023-24 ITEM NO. 8.5. That the Board of Directors approve Resolution No. 2023 -XX adopting the appropriations limit for Fiscal Year 2023-24. SUMMARY: In 1977, California voters passed Proposition 13, which limited property tax assessments to 1 % of a property's market value, and limited assessed value increases to 2% per year. Concurrent with the reduction of property taxes, the voters also passed Proposition 4, the Gann Spending Limit Initiative, which added Article XIIIB to the California Constitution. Under Article XIIIB, a government agency is restricted in the amount of annual appropriations from the proceeds of taxes, except taxes to pay voter approved bond debt service. If proceeds of taxes exceed allowed appropriations, the excess proceeds must either be refunded to the State Controller or returned to the taxpayers through revised tax rates or through revised fee schedules. District staff performed the required calculation to determine the Appropriations Limit for Fiscal Year 2023-24 in compliance with the terms of Article XIIB of the California Constitution and Government Code Section 7900. The starting point for computing the Appropriations Limit is the Appropriations Subject to Limitation in the Base Year of Fiscal Year 1978-79. This number is multiplied by the controlled factors each successive year to determine the current year's appropriation limit. The State Department of Finance, Population Research Unit, provides inflation and population figures each year. These two reported figures are multiplied together to determine the final percentage by which the prior year's appropriation limit is to be increased or decreased for the coming fiscal year. The District's property tax revenue of $2,400,000 budgeted for Fiscal Year 2023-24 is substantially lower than the calculated limitation of $9,323,267. Therefore, there are no excess appropriations that must be returned to the taxpayers (ratepayers) within the District's service area. ATTACHMENTS: 1. Resolution No. 2023 -XX Adopting Appropriations Limit 2. Posted Appropriations Limit Report for FY 23-24 Page 32 of 107 RESOLUTION NO. 2023 -XX RESOLUTION OF THE BOARD OF DIRECTORS OF THE YORBA LINDA WATER DISTRICT ADOPTING THE APPROPRIATIONS LIMIT FOR FISCAL YEAR 2023-24 WHEREAS, under the terms of Article XIIIB of the California Constitution and Government Code Section 7900 et seq., all local agencies are required to establish, by resolution, an appropriations limit for each fiscal year; and WHEREAS, in June 1990, voters in the State of California approved Proposition 111 which amended Government Code Section 7900 et seq., modifying the method of calculation for the appropriations limit and requiring all local agencies to select, by resolution, the annual adjustment factors used to perform the calculations; and WHEREAS, the District staff has performed the required calculations to determine the limit for Fiscal Year 2023-24, in compliance with the above provisions and made the documentation used in the determination of the appropriations limit and other necessary determinations available to the public at least fifteen days prior to the date of this meeting. NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda Water District as follows: Section 1. That there is hereby adopted, pursuant to Article XIIIB of the California Constitution and Government Code Section 7900 et seq., as amended by Proposition 1 1 1, an appropriations limit for Fiscal Year 2023-24 of $9,323,267. Section 2. The annual adjustment factors are the weighted average percentage change in the population of the cities within the District's jurisdiction, and the percentage change in the California Per Capita Income. Resolution No. 2023 -XX Adopting the Appropriations Limit for Fiscal Year 2023-24 Page 33 of 107 PASSED AND ADOPTED this 1 It day of June 2023 by the following called vote: AYES: NOES: ABSTAIN: ABSENT: Brett R. Barbre, President Yorba Linda Water District ATTEST: Annie Alexander, Board Secretary Yorba Linda Water District Reviewed as to form by General Counsel: Andrew B. Gagen, Esq. Kidman Gagen Law LLP Resolution No. 2023 -XX Adopting the Appropriations Limit for Fiscal Year 2023-24 2 Page 34 of 107 YORBA LINDA WATER DISTRICT ARTICLE XIIIB APPROPRIATIONS LIMIT CALCULATION FY 2023/24 Fiscal Year: 2023/2024 Budget vs. Actual: Budget FY 2022/23 Appropriations Limit Adjustment Factors: 2023/24 Price Factor 4.44% 2023/24 Population Factor -0.35% FY2023124 Appropriations Limit $ 8,958,266 1.0444 0.9965 1.0407 $ 9,323,267 Appropriations Subject to Limitation Proceeds of Property Taxes $ 2,400,000 FY2023/24 Appropriations Limit $ 9,323,267 Less Appropriations Subject to Limit $ 2,400,000 (Over)/Under Limit $ 6,923,267 In accordance with Article XIII B of the California Constitution and California Government Code Section 7900 et. seq., the attached calculation for the District's Appropriation Limit for Fiscal Year 2024 has been posted and made available to the public as of May 08, 2023. Delia L Finance Man ger Un cla Water nistricat Page 35 of 107 ITEM NO. 8.6. Yorba Linda Water District AGENDA REPORT MEETING DATE: June 1, 2023 TO: Board of Directors FROM: Mark Toy, General Manager STAFF CONTACTS: Doug Davert, Assistant General Manager Rosanne Weston, Engineering Manager Delia Lugo, Finance Manager Reza Afshar, Senior Engineer Sophia Phuong, Accounting Supervisor SUBJECT: Water and Wastewater Development Capacity Fee Study Report RECOMMENDATION: That the Board of Directors receive and file the May 22, 2023 Water and Wastewater Development Capacity Fee Study Report. SUMMARY: This report details the various methodologies used to compute water and wastewater development capacity fees for the District, and how the District's consultant arrived at the recommended fees. The key findings are summarized along with the recommendations to ensure new customers pay their fair share of the costs of facilities required to serve them so that existing customers are not burdened. Fees are based on the actual cost of service so that no one customer is subsidizing the actual cost of service for another customer. Attached is the summary portion of the report and the full document can be viewed on the District's website under the Plans and Studies section. https://www.ylwd.com/about/transparency/ STRATEGIC PLAN INITIATIVES: Initiative 3D: Equitable Rates, Review and adopt an appropriate fee schedule on an annual basis. ATTACHMENTS: Water and Wastewater Development Capacity Fee Study Report Summary Page 36 of 107 Yorba Linda Water Distri( WATER & WASTEWATER DEVELOPMENT CAPACITY FEE STUDY REPORT FINAL REPORT I MAY 22, 2023 RAr--TELI Page 37 of 107 May 22, 2023 Delia Lugo Finance Manager Yorba Linda Water District 1717 E. Miraloma Ave Placentia, CA 92870 Subject: Water & Wastewater Development Capacity Fee Study Report Dear Ms. Lugo, Raftelis Financial Consultants, Inc. (Raftelis) is pleased to provide this Development Capacity Fee Study Report (Report) to Yorba Linda Water District (District). This report details the various methodologies used to compute water and wastewater development capacity fees for the District and how Raftelis arrived at the recommended fees. The report also provides calculations used to determine water and wastewater development capacity fees for Accessory Dwelling Units (ADUs). The key findings are summarized along with the recommendations to ensure new customers pay their fair share of the costs of facilities required to serve them so that existing customers are not burdened. Fees are based on actual cost of service so that no one customer is subsidizing the actual cost of service for another customer. It has been a pleasure working with you, and we thank you and the District staff for the support provided during the course of this study. Sincerely, Page 38 of 107 Sudhir Pardiwala Lindsay Roth Executive Vice President Lead Analyst Page 38 of 107 Table of Contents 1. EXECUTIVE SUMMARY............................................................1 1.1. OVERVIEW ............................................................................................. 1 1.2. ECONOMIC AND LEGAL FRAMEWORK .............................................. 1 1.2.1. Economic Framework................................................................................................2 1.2.2. Legal Framework........................................................................................................2 2. METHODOLOGIES....................................................................3 2.1. EQUITY BUY -IN APPROACH................................................................ 3 2.2. CAPACITY BUY -IN APPROACH............................................................ 4 2.3. INCREMENTAL COST APPROACH...................................................... 4 2.4. HYBRID APPROACH............................................................................. 5 2.5. PROPOSED METHOD: EQUITY BUY -IN APPROACH .......................... 6 2.6. TERMINOLOGY......................................................................................6 3. PROPOSED WATER CAPACITY FEES...................................7 3.1. VALUE OF THE SYSTEM....................................................................... 7 3.1.1. Replacement Cost Less Depreciation Asset Valuation...........................................7 3.1.2. Debt Balances.............................................................................................................7 3.1.3. Total Water System Value..........................................................................................7 3.2. CURRENT DEMAND.............................................................................. 8 3.3. EQUITY BUY -IN CAPACITY FEE........................................................... 8 4. PROPOSED WASTEWATER CAPACITY FEES ....................10 4.1. VALUE OF THE SYSTEM..................................................................... 10 4.1.1. Replacement Cost Less Depreciation Asset Valuation.........................................10 4.1.2. Debt Balances...........................................................................................................11 4.1.3. Total Wastewater System........................................................................................11 4.2. CURRENT DEMAND............................................................................ 11 Page 39 of 107 4.3. EQUITY BUY -IN CAPACITY FEE ......................................................... 12 4.4. FRONTAGE FEES................................................................................ 16 5. SEWER SYSTEM REIMBURSEMENT PROGRAM ................18 5.1. REIMBURSEMENT AGREEMENT....................................................... 18 6. ADU CALCULATION...............................................................19 11 Page 40 of 107 List of Tables Table3-1: Water Debt Balances........................................................................................................................ 7 Table 3-2: Total Water System Value............................................................................................................... 8 Table 3-3: System Demand by Meter Size....................................................................................................... 8 Table 3-4: Current Water Capacity Fee Schedule........................................................................................... 9 Table 3-5: Proposed Water Capacity Fee Schedule....................................................................................... 9 Table 4-1: Wastewater System Asset Valuation...........................................................................................10 Table 4-2: Total Wastewater System Value...................................................................................................11 Table 4-3: Total Wastewater System Value — Backbone System................................................................11 Table 4-4: Wastewater System Demand by EDU — Individual and Master Metered..................................12 Table 4-5: Wastewater System Demand by EDU — Commercial.................................................................12 Table 4-6: Current Wastewater Capacity Fee Schedule...............................................................................13 Table 4-7: Proposed Wastewater Capacity Fee Schedule — Individual and Master Metered...................13 Table 4-8:: Proposed Wastewater Capacity Fee Schedule — Commercial Customers ............................14 Table 4-9: Proposed Frontage Fee Schedule for Sewer Fronting Development.......................................16 Table 6-1: Example 900 sq ft ADU Ratio Calculation....................................................................................19 Table 6-2: Example 900 sq ft ADU Wastewater and Water Capacity Fee...................................................19 List of Figures Figure2-1: Equity Buy -In Method..................................................................................................................... 3 Figure2-2: Capacity Buy -In Method................................................................................................................. 4 Figure 2-3: Incremental Cost Method............................................................................................................... 5 Figure2-4: Hybrid Approach............................................................................................................................. 5 Figure 3-1: Capacity Fee Calculation............................................................................................................... 9 Figure 4-1: Wastewater Capacity Fee Calculation........................................................................................12 Figure 4-2: Frontage Fee Calculation for Sewer Fronting Properties........................................................16 List of Appendices APPENDIX A: Water System Asset Valuation APPENDIX B: Construction Cost Index APPENDIX C: Valuation of Wastewater Assets APPENDIX D: Valuation of Water Assets ill Page 41 of 107 1. Executive Summary The Yorba Linda Water District (District) engaged Raftelis to conduct an analysis of its water and wastewater development capacity fees (capacity fees) and to document the results in a written report. This 2023 Water and Wastewater Development Capacity Fee Study Report (Report) provides a detailed analysis showing the updated water and wastewater capacity fees in accordance with Government Code Section 66013. The Report also includes Accessory Dwelling Unit (ADU) fees, and revised sewer reimbursement agreement terms. This report serves as formal technical documentation in support of the proposed capacity fees for Yorba Linda Water District. Water and Sewer Deposits, District Administrative Costs, Water and Sewer Single Service Fees and other development fees determined by the District are not included in this Report. The analysis presented in this report utilizes the equity buy -in method to justify the water and wastewater capacity fees. Proposed capacity fees for water are based on meter size while the wastewater capacity fee is based on customer class and size of the property (for commercial customers). Numbers shown in all the tables of this report are rounded; therefore, hand calculations based on the displayed numbers, such as summing or multiplying, may not equal the exact results shown. Finally, the term for the District's Sanitary Sewer Reimbursement Program has been changed from 30 years to 15 years. After 15 years, the term for sewer reimbursement terminates. 1.1. OVERVIEW The District provides water service to over 25,000 residential and commercial accounts located in the City of Yorba Linda and portions of Anaheim, Brea, Placentia, and unincorporated Orange County. Yorba Linda Water District tasked Raftelis with evaluating the District's water and sewer capacity fees to identify revisions needed to comply with current regulations and industry standards. Raftelis recommends that the District revise its water and sewer capacity fees and the District's sewer reimbursement agreement terms. The primary objective of establishing a full cost -recovery capacity fee is to provide an equitable means by which new system users contribute their fair -share towards the costs associated with the water and wastewater facilities required to serve them. Capacity fees are collected as a condition of establishing a new connection to the District's water and wastewater system or the expansion of an already existing connection. The purpose of these fees is to pay for development's share of the costs of water and wastewater facilities. These fees are designed to be proportional to the demand placed on the system by the new or expanded connection. The recommended capacity fees for the service area do not exceed the estimated reasonable costs of providing the facilities for which they are collected and are of proportional benefit to the property being charged. This report documents the data, methodology, and results of the capacity fee study. The Developer Sewer System Reimbursement Program serves to compensate a developer who constructs an extension to the District's sanitary sewer and which provides capacity in excess of his or her needs so that other new users can avail of that capacity. The current 30 -year program term is being reduced to 15 years to be consistent with industry standards. The terms of those agreements executed previously under the 30 -year program will remain unchanged. 1.2. ECONOMIC AND LEGAL FRAMEWORK For publicly owned water systems, most of the assets are typically paid for by the contributions of existing customers through rates, charges, and taxes. In service areas that incorporate new customers, the infrastructure developed by YORBA LINDA WATER DISTRICT CAPACITY FEE STUDY REPOR' Page 42 of 107 previous customers is generally extended towards the service of new customers. Existing customers' investment in the existing system capacity allows newly connecting customers to take advantage of unused surplus capacity. To enhance economic equality among new and existing customers, new connectors will typically buy -into the existing and pre -funded facilities effectively putting them on par with existing customers. In other words, the new users are buying into the existing system through a payment for the portion of facilities that has already been constructed in advance of new development. 1.2.1.ECONOMIC FRAMEWORK The basic economic philosophy behind water and wastewater capacity fees is that the costs of providing water and wastewater service should be paid for by those that are served by the utility. To affect fair distribution of the value of the system, the charge should reflect a reasonable estimate of the cost of providing capacity to new users, and not unduly burden existing users through a comparable rate increase. The philosophy that service should be paid for by those that receive utility from the system is often referred to as "growth -should -pay -for -growth." Accordingly, many utilities make this philosophy one of their primary guiding principles when developing their capacity fee structure. For water utilities, the principal is summarized in the American Water Works Association (AWWA) Manual M1, Water Rates and Related Charges: • A critical step in developing System Development Charges (SDCs) is to identify the objectives to be achieved by the SDC program, which might include some or all of the following: Require new development to pay its own way—that is, "growth pays for growth." • Equitably recover capacity -related capital costs from current and future customers to achieve equity between the different generations of ratepayers (intergenerational equity). 1.2.2. LEGAL FRAMEWORK' In establishing capacity fees, it is important to understand and comply with local laws and regulations governing the establishment, calculation, and implementation of capacity fees. The following sections summarize the regulations applicable to the development of capacity fees for the District. 1.2.2.1. CALIFORNIA GOVERNMENT CODE REQUIREMENTS Capacity fees must be established based on a reasonable relationship to the needs and benefits to the development or growth. Courts have long used a standard of reasonableness to evaluate the legality of development charges. The basic statutory standards governing capacity fees are embodied by California Government Code Sections 66013, 66016, 66022 and 66023. Government Code Section 66013, in particular, contains requirements specific to determining utility development charges: "Notwithstanding any other provision of law, when a local agency imposes fees for water connections or sewer connections, or imposes capacity charges, those fees or charges shall not exceed the estimated reasonable cost of providing the service for which the fee or charge is imposed, unless a question regarding the amount the fee or charge in excess of the estimated reasonable cost of providing the services or materials is submitted to, and approved by, a popular vote of two-thirds of those electors voting on the issue." 1 Raftelis does not practice law, nor does it provide legal advice. The above discussion provides a general review of apparent state institutional constraints and is labeled "legal framework" for literary convenience only. The District should consult with its counsel for clarification and/or specific review of any of the above or other matters. YORBA LINDA WATER DISTRICT CAPACITY FEE STUDY REPOR' Page 43 of 107 2. Methodologies Raftelis utilizes four general methodologies that are widely accepted to calculate capacity fees: the equity buy -in, capacity buy -in, incremental cost, and hybrid methods. The appropriate method is determined based on the unique circumstances of each local agency or district. In addition to addressing the local needs of the District, the method is intended to address any legal requirements and current public policy in the state of California. The following methodologies will detail how Raftelis will evaluate the cost of capital to provide service capacity and allocate these costs equitably to various service connections. 2.1. EQUITY BUY -IN APPROACH The equity buy -in method focuses on total value and current demand of the existing system. This method is utilized when existing users have developed and maintained a utility system that can accommodate further growth. Since existing customers have already financed the costs associated with developing the current system new customers will pay their respective portion of the net investment. The net equity investment, or value of the existing system, is then divided by the current demand (CD) of the system to determine the buy -in cost per unit of capacity (UOC). For example, if the current system has 1,000 units of usage in a typical year and the new connection would average an equivalent additional unit of usage, the new connection will cost 1 / 1000 of the total value of the existing system. By following this method, the new customer has bought into the current system by paying their portion of the overall system based on their strain or capacity access of the system. This places them in an equal financial position to the preexisting customers. The process for this method is shown in Figure 2-1. Figure 2-1: Equity Buy -In Method As shown, the value of the system typically includes asset value less any outstanding debt principal. Reserves are included because they increase the value to the system and are typically used to pay for upgrades or maintenance to the system. Likewise, debt obligations are secured by the value of the system and used to pay for the assets of the system. Once the value of the existing system is determined, this is divided by the current demand (CD) and the buy - in cost is determined for various connection types. An important step in this method is to determine the value of the assets. System valuation is typically determined using one of four methods shown below: Original Cost, Original Cost Less Depreciation, Replacement Cost, and Replacement Cost Less Depreciation. Original Cost (OC). Original cost is the amount paid when initially purchased. The main advantage of using this method is its simplicity as it is held constant from the date of purchase of assets regardless of changing costs throughout its useful life. The drawback of this method is that it does not accurately reflect current financial costs to repair or replace these assets due to factors such as inflation. Considering that the current existing system is developed YORBA LINDA WATER DISTRICT CAPACITY FEE STUDY REPOR' Page 44 of 107 over a long-term time horizon to serve the needs of a service area as it grows, it will be difficult or misleading to properly assess the value of the system based on costs at the time of purchase. Replacement Cost (RC). Changes in the value of assets over time, at least as considered by the impacts of inflation, can be recognized by replacement cost asset valuation. The replacement cost represents the cost of duplicating the existing utility facilities (or duplicating its function) at current prices. Unlike the original cost approach, the replacement cost method recognizes price level changes that may have occurred since construction of utility facilities. The most accurate replacement cost valuation would involve a physical inventory and appraisal of system components in terms of their replacement costs at the time of valuation. However, with original cost records available, a reasonable approximation of replacement cost system value can most easily be ascertained by trending historical original costs. This approach employs the use of cost indices to express actual capital costs experienced by the utility in terms of current dollars. An obvious advantage of the replacement cost approach is that it considers changes in the value of money over time. Original Cost Less Depreciation (OCLD) or Replacement Cost Less Depreciation (RCLD). Considerations of the current value of utility facilities may also be materially affected by the effects of age and depreciation. Depreciation takes into account the anticipated losses in system value caused by wear and tear, decay, inadequacy, and obsolescence. To provide appropriate recognition of the effects of depreciation on existing utility facilities, both the original cost and replacement cost valuation measures can also be expressed on an OCLD and RCLD basis. These measures are identical to the aforementioned valuation methods, with the exception that accumulated depreciation is computed for each asset account based upon its age or condition and deducted from the respective total original cost or replacement cost to determine the OCLD or RCLD measures of utility facilities value. 2.2. CAPACITY BUY -IN APPROACH The capacity buy -in approach is based on the same premise as that for the equity buy -in approach — that new customers are entitled to service at the same rates as existing customers. The difference between the two approaches is that for the capacity buy -in approach, for each major asset, the value is divided by its capacity. This approach has a major challenge as determining the capacity of each major asset is problematic, as different components of the system may have differing capacities. Figure 2-2 shows the framework for calculating the capacity buy -in fee. Figure 2-2: Capacity Buy -In Method 2.3. INCREMENTAL COST APPROACH The incremental method is based on the premise that new development (new users) should pay for the additional capacity and expansions necessary to serve the new development. This method is typically used where there is little YORBA LINDA WATER DISTRICT 4 CAPACITY FEE STUDY REPOR' Page 45 of 107 or no capacity available to accommodate growth and expansion of the existing system is needed to service the new development. Under the incremental method, growth -related capital improvements are allocated to new development based on their estimated usage or capacity requirements, irrespective of the value of past investments made by existing customers. For instance, if it costs X dollars ($X) to provide 100 additional units of capacity of average usage and a new connector uses one of those units of capacity, then the new user would pay $X/ 100 to connect to the system. In other words, new customers pay the incremental cost of capacity. As with the equity buy -in approach, new connectors will effectively acquire a financial position that is on par with existing customers. Use of this method is generally considered to be most appropriate when a significant portion of the capacity required to serve new customers must be provided by the construction of new facilities. Figure 2-3 shows the framework for calculating the incremental cost fee. Figure 2-3: Incremental Cost Method 2.4. HYBRID APPROACH The hybrid approach is typically used where some capacity is available to serve new growth, but additional expansion is still necessary to accommodate new development. Under the hybrid approach the capacity fee is based on the summation of the existing capacity and any necessary expansions that benefit new users. In utilizing this methodology, it is important that system asset costs are not double -counted when combining costs of the existing system with future costs from expanding the system. Asset costs that are included in the incremental costs should be excluded from the existing system. Capital Improvement Program (CIP) costs that expand system capacity to serve future customers may be included proportionally to the percentage of the cost specifically required for expansion of the system. Figure 2-4 summarizes the framework for calculating the hybrid capacity fee. Figure 2-4: Hybrid Approach Buy -In Cost Incremental Cost YORBA LINDA WATER DISTRICT CAPACITY FEE STUDY REPOR' Page 46 of 107 �.�. PROPOSED METHOD: EQUITY BUY -IN APPROACH The District staff does not expect there to be significant amounts of growth moving forward as the system is mainly built out. As a result, Raftelis recommends the equity buy -in approach for the calculation of the capacity fee for Yorba Linda Water District. 2.6. TERMINOLOGY When referring to certain sewer assets, the District uses specific terminology defined below: • Sewer Lateral: The pipe, connections(s), sewer chimney(s), and any other appurtenance or equipment that runs from the Building Sewer to the Public Sewer Main or Public Sewer Manhole up to the point of connection with the Sewer Main or Manhole. Sewer Laterals shall be constructed in a location and manner acceptable to the District in its sole discretion. • Sewer Main Extension: Additions to the public sewer required to provide service to property and not currently connected to the Public Sewer. • Sewer Mains: Public Sewer pipelines which are part of the Public Sewer. YORBA LINDA WATER DISTRICT CAPACITY FEE STUDY REPOR' Page 47 of 107 3. Proposed Water Capacity Fees The initial step in the equity buy -in method is to determine the value of the water system. When calculating the value of the system, Raftelis included reserves and outstanding debt principal. Once the value of the system is calculated, this amount is divided by the existing demand on the system, measured in EDUs. The per EDU amount will then be distributed across the different meter sizes to arrive at the proposed water capacity fee. 3.�. VALUE OF THE SYSTEM 3.1.1. REPLACEMENT COST LESS DEPRECIATION ASSET VALUATION Several factors were reviewed with Yorba Linda Water District staff regarding the system assets, including age of the assets and availability of detailed records. After discussions with staff, Raftelis recommended using the Replacement Cost Less Depreciation (RCLD) method of valuing the assets which is commonly used for this purpose. The District provided records of their asset list as of the end of Fiscal Year 2021-2022 (June 30, 2022), which Raftelis utilized to calculate the RCLD value of the system. A complete list of these assets can be found in YLWD Capacity Fee Study - Appendix C. Replacement cost was estimated by escalating the original cost to what the current day replacement cost would be. This was accomplished by applying the Engineering News -Record's 20 -City Construction Cost Index. This specific index reflects the cost of a basket of construction goods over time. Raftelis applied a 2022 CCI value of 12,096 to arrive at the replacement costs2 in Appendix A. The depreciation cost, based on the replacement value, was calculated by using a straight-line method of depreciation3. This amount was then subtracted from the replacement cost to arrive at the RCLD amounts from the water asset list provided. 3.1.2. DEBT BALANCES In addition to the value of the water system assets, this method will include the debt principal balances. To maintain consistency, Raftelis utilized the debt balances as of the end of Fiscal Year 2021-2022. The total valuation will then be inflated to the current year of FY 2021- 2022. Water system debt balances are shown in Table 3-1. Table 3-1: Water Debt Balances 2017A Revenue Bonds 2022A Revenue Bond TOTAL DEBT $23,870,000 $32,310,000 $5611801000 3.1.3.TOTAL WATER SYSTEM VALUE To arrive at the total value of the water system, Raftelis combined the water system RCLD value less debt principal as shown in Table 3-2. Line 3 shows the total water system value as of June 30, 2022. 2 This is the CCI value for 2022, the Construction Cost Index is listed in Appendix A. 3 The 20 -City CCI has been applied to Depreciation amounts to align with the Replacement Cost Less Depreciation. YORBA LINDA WATER DISTRICT CAPACITY FEE STUDY REPOR' Page 48 of 107 Table 3-2: Total Water System Value 1 Water System Assets $411,390,187 2 Less: Water System Outstanding Debt Principal ($56,180,000) 3 Total Water System Value 2022 $35512101187 3.2. Current Demand Raftelis analyzed the current system's demand capacity. For the water systems, capacity will be expressed in terms of demand on the system, Equivalent Dwelling Units' (EDUs), rather than the number of service connections. The EDUs relate the relative capacity of service connections with meters of various sizes through the safe operating capacity (gallons per minute, GPM). This will allow the costs to be allocated appropriately across such capacity demands on the system. The AWWA meter ratios' were utilized in this conversion process, this is in line with standard industry practice. The total EDU count for each meter size was calculated by multiplying the meter count by the AWWA ratio. For example, for the 1,116 2" meters, using the capacity ratio of 3.20, the EDUs for this size meters are 3,571 (rounded amount). The EDUs for each meter size are similarly calculated and summed to determine the total EDUs of 28,853 for Yorba Linda Water District. Table 3-3 shows the EDUs by meter size based on FY 2021-2022 meters. Since the 1" meter is standard for new connections all meters less than 1" are considered as 1". Table 3-3: System Demand by Meter Size 5/8" 25 20 1.00 25 3/4" 5,586 30 1.00 5,586 1" 18,100 50 1.00 18,100 11/2" 610 100 2.00 1,220 2" 1,116 160 3.20 3,571 3" 41 350 7.00 287 4" 3 630 12.60 38 6" 1 1300 26.00 26 Total 125,482 281853 3.3• EQUITY BUY -IN CAPACITY FEE The equity buy -in capacity fee is calculated by taking the Total Asset Value from Table 3-2 and dividing it by the current total EDUs from Table 3-3. The total value of the water system is then divided by the current demand of EDUs. This results in a per EDU cost of $12,3116. Figure 3-1 illustrates the calculations for the capacity fee. The per ' EDUs here are defined as equivalent meter units with the hydraulic capacity of the 1 -in meter (including any smaller meter sizes) as the basis 'American Water Works Association (AWWA) M1 Manual, Rates, Fees, and Charges, Seventh Edition 2017 6 The per EDU charge of $12,311.03.04 ($355,210,187 / 28,853 EDUs) was rounded to $12,311. YORBA LINDA WATER DISTRICT 8 CAPACITY FEE STUDY REPOR' Page 49 of 107 EDU cost is multiplied by the ratios from Table 3-3 to arrive at the fee for each meter size. Once these costs are distributed across the various meter sizes, the final proposed rates are shown on Table 3-5. The current capacity fee for all water meter sizes is shown in Table 3-4. Figure 3-1: Capacity Fee Calculation Table 3-4: Current Water Capacity Fee Schedule All Meters $6,450 Table 3-5: Proposed Water Capacity Fee Schedule 1 " & smaller 1.00 $12,311 1-1/2" 2.00 $24,622 2" 3.20 $39,395 3" 7.00 $86,177 4" 12.60 $155,119 6" 32.00 $320,087 YORBA LINDA WATER DISTRICT 9 CAPACITY FEE STUDY REPOR' Page 50 of 107 4. Proposed Wastewater Capacity Fees The process for calculating the capacity fees for wastewater is the same as for water in the previous section. The initial step is determining the value of the wastewater system. The wastewater system has no outstanding debt as of the writing of this Report. The next step is to divide this system value by the demand on the system, measured in Equivalent Dwelling Units (EDUs). The per EDU amount will then be distributed across the different customer classes to arrive at the proposed wastewater capacity fee. The capacity fee will also be determined based on whether an adequate sewer main exists in front of the property or a customer will need to upsize an existing sewer or construct a new sewer in front of the property to connect to the District's sewer system. Currently, there are 575 septic tanks in the District's service area that are not connected to the District's sewer system and numerous properties that remain undeveloped. For the majority of these properties, the customers will be required to construct a sewer main in front of their properties to connect to the District's sewer system. In such cases, these customers' capacity fees will be reduced to account for the fact that they will not benefit from having existing sewer mains fronting their properties. The capacity fees were adjusted to exclude the asset value of sewer mains (frontage sewers) that have pipe diameters 8 -in and smaller. 4. i. VALUE OF THE SYSTEM 4.1.1. REPLACEMENT COST LESS DEPRECIATION ASSET VALUATION Several factors were reviewed with Yorba Linda Water District staff regarding the system assets, including age of the assets and availability of detailed records. After discussions, Raftelis recommended using the industry standard Replacement Cost Less Depreciation (RCLD) method of valuing the assets. The District provided records of their asset list as of the end of Fiscal Year 2022, which Raftelis utilized to calculate the RCLD value of the system. Replacement cost was estimated by escalating the original cost to what the current day cost would be. This was accomplished by applying the Engineering News -Record's 20 -City Construction Cost Index. This specific index reflects the cost of a basket of construction goods over time. Raftelis applied a 2022 CCI value of 12,096 to arrive at the replacement costs' in Table 4-1. The depreciation cost was calculated by using a straight-line method of depreciation'. This amount was then subtracted from the replacement cost to arrive at the RCLD amounts from the wastewater asset list provided. Table 4-1: Wastewater System Asset Valuation Wastewater Pipes $317,210,340 Green Crest LS $431,908 Fleet $2,107,940 Richfield Base $3,049,357 Total $322,799,545 $129,802,616 $166,202 $977,023 $649,510 $131,595,351 ' This is the CCI value for 2022, the Construction Cost Index is listed in Appendix A. $187,439,911 $265,705 $1,210,737 $2,399,848 $191,316,201 ' The 20 -City CCI has been applied to Depreciation amounts to align with the Replacement Cost Less Depreciation. YORBA LINDA WATER DISTRICT 10 CAPACITY FEE STUDY REPOR' Page 51 of 107 4.1.2. DEBT BALANCES As mentioned earlier, there is no debt for the wastewater system. 4.1.3.TOTAL WASTEWATER SYSTEM To arrive at the total value of the wastewater system, Raftelis combined the RCLD value of the wastewater system, reserves and debt principal as shown in Table 4-2. The initial amount of $191,316,201 (line 1) is the valuation as of the end of Fiscal Year 2022. The value of the laterals (line 2), which are the responsibility of the customers, was subtracted to provide the net system equity on line 3. Table 4-2: Total Wastewater System Value 1 Total Wastewater System Value 2022 $191,316,201 2 Sewer Lateral Assets 2022 $3,657,176 3 Total Wastewater System Equity Less Laterals 2022 $187,659,025 Table 4-3 shows the total wastewater system value less pipelines 8" or smaller. Table 4-3: Total Wastewater System Value — Backbone System 1 Total Wastewater System Value 2022 less pipelines $3,893,084 2 Sewer Lateral Assets 2022 $3,657,176 3 Total Wastewater System Equity Less Laterals and $235,908 pipelines 2022 ' 4 Total 10"+ Line Assets 2022 $22,477,367 5 Total Wastewater System Equity for $22,713,275 4.2. CURRENT DEMAND Raftelis analyzed the current user's capacity demand. For the wastewater system, capacity demand is expressed in terms of Equivalent Dwelling Units (EDUs). The EDUs relate the relative demand of each service connection based on the customer class. This will allow the costs to be allocated appropriately across such capacity demands on the system. For example, for master metered connection, 1,553 connections were multiplied by the 0.8197 ratio to arrive at 1,273 total EDUs for master metered based on the ratio of the residential densities between multi -family and single family residential dwelling units in the District's 2020 Water & Sewer Rate Study model. The EDUs for the commercial class are based on the total commercial wastewater flow compared to the wastewater flow of a single family residence (SFR) in the 2020 Rate Study. When the total EDUs for each connection class is calculated, all the classes are combined, and the total for Yorba Linda Water District is calculated at 28,620. Table 4-4 and Table 4-5 below break down the system demand by customer class. YORBA LINDA WATER DISTRICT 11 CAPACITY FEE STUDY REPOR' Page 52 of 107 Table 4-4: Wastewater System Demand by EDU — Individual and Master Metered 1 1Multiple of SFR 1 Single Family 3.05 24,305 1.00 24,305 Master metered 2.50 1,553 0.8197 1,273 Total Residential Accounts 26,482 Total Residential EDUs 25,578 Table 4-5: Wastewater System Demand by EDU — Commercial Commercial 839 624 172 4.8742 3,042 Total Commercial Accounts 624 Total Commercial 3,042 EDUs Total Residential EDUs + Total Commercial EDUs = 28,620 EDUs 4.3• EQUITY BUY -IN CAPACITY FEE The equity buy -in capacity fee for properties in areas that are sewered is calculated by taking the Total Asset Value of the backbone system from Table 4-3 and dividing it by the current total EDUs from Table 4-5. The value of the wastewater system is then divided by the current demand of 28,620 EDUs. This results in a per EDU cost of $7949. Figure 4-1 illustrates the calculations for the capacity fee. The fees for single family and master metered customers are shown in Table 4-7. Table 4-6 shows the current capacity fee per EDU for all new sewer connections. Figure 4-1: Wastewater Capacity Fee Calculation 'The per EDU cost of $793.62 ($22,713,275/ 28,620 EDUs) was rounded to $794. YORBA LINDA WATER DISTRICT 12 CAPACITY FEE STUDY REPOR' Page 53 of 107 Table 4-6: Current Wastewater Capacity Fee Schedule All Connection Classes $2,620 Table 4-7: Proposed Wastewater Capacity Fee Schedule — Individual and Master Metered Single Family 1.00 $794 Master Metered per Unit 0.82 $651 The fees for various types of commercial establishments are based on the expected wastewater flows from different types of commercial customers and the EDUs for each are calculated by comparing the wastewater flow with the wastewater discharged by a single family residence. This data is from Orange County Sanitation District (OCSD)10. To maintain consistency due to conservation, the flows of residential and commercial have been maintained as shown in the OCSD data. The fees for commercial customers may be calculated based on the building area values in Table 4-8. An example calculation is shown below. Example: For a convenience market with one new sewer connection and a building area of 800 square feet that generates wastewater, the capacity fee will be calculated as follows: 1 sewer connection x $794 (1 EDU) x 0.39 (multiple of EDU) x 800 square feet = 1,000 square feet (Unit) = $248 10 Communication from Angela Brandt, Financial Management Division, Revenue/Payroll Supervisor YORBA LINDA WATER DISTRICT 13 CAPACITY FEE STUDY REPOR' Page 54 of 107 Table 4-8:: Proposed Wastewater Capacity Fee Schedule - Commercial Customers SFR AMUSEMENT PARKS AUTOMOBILE DEALERSHIP AUTO REPAIR SHOP AUTOMOTIVE SERVICE USED CAR LOT AIRPORT AND RELATED BOWLING ALLEYS CONVENTIONAL CAR WASH COIN OPERATED CAR WASH CEMETERY & RELATED CHURCH BUILDINGS DORMITORY ENTERTAINMENT CENTER FINANCIAL BUILDINGS FRATERNAL BUILDINGS FUNERAL HOME GOLF COURSE HEALTH CLUB HOSPITAL HIGH DEMAND HOTEL/MOTEL LUMBER/CONSTR MATL YARD MARINAS SUPERMARKET CONVENIENCE MARKET SINGLE MEDICAL BLDGS TO 3 STORIES SMALL MEDICAL CENTER MEDICAL CENTER COMPLEX HIGH RISE MEDICAL CONVERTED RESIDENCE TO MEDICAL MOBILE HOME PARK LOW DEMAND HOTEL/MOTEL MOTORCYCLE/SMALL VEHICLE BLDG NURSERIES (PLANTS) NURSING HOME CONVALESCENT HOSPITALS CONVERTED RES USED AS NURSING LOW RISE RETIREMENT BUILDING HIGH RISE RETIREMENT BUILDING YORBA LINDA WATER DISTRICT 114 1 Dwelling Unit 1.00 1000 sqft 1.37 1000 sqft 0.39 1000 sqft 0.39 1000 sqft 0.39 1000 sqft 0.39 1000 sqft 0.55 1000 sqft 0.59 1000 sqft 15.53 1000 sqft 2.74 1000 sqft 0.39 1000 sqft 0.20 1000 sqft 0.99 1000 sqft 1.37 1000 sqft 0.39 1000 sqft 0.49 1000 sqft 0.39 1000 sqft 0.39 1000 sqft 0.34 1000 sqft 1.00 1000 sqft 1.12 1000 sqft 0.18 1000 sqft 0.55 1000 sqft 0.59 1000 sqft 0.39 1000 sqft 1.17 1000 sqft 1.17 1000 sqft 1.17 1000 sqft 1.17 1000 sqft 1.17 1000 sqft 0.51 1000 sqft 1.12 1000 sqft 0.39 1000 sqft 0.09 1000 sqft 1.03 1000 sqft 0.98 1000 sqft 1.03 1000 sqft 1.12 1000 sqft 1.12 CAPACITY FEE STUDY REPORT Page 55 of 107 SINGLE OFFICE BLDGS TO 3 STORIES SMALL OFFICE CENTER OFFICE COMPLEX HIGH RISE OFFICE CONVERTED RESIDENCE TO OFFICE PARKING GARAGE PAVED PARKING LOT RECREATION RECREATION VEHICLE PARK RESTAURANT - LOW DEMAND RESTAURANT - COFFEE SHOP RESTAURANT - DINNER HOUSE RESTAURANT - CONVERSION FROM SFR PRE-SCHOOLS, NURSERY OR CARE PRIVATE SCHOOLS AUTOMOTIVE SERVICE STATION MARINE SERVICE STATION COMBIN: SERV STN/RESTAURANT COMBIN:SERVICE STN/CONVIENCE MKT LOW FLOW CENTER AVERAGE FLOW CENTER HIGH FLOW CENTER SKATING RINKS DEPARTMENT STORE DISCOUNT STORE UNATTACHED SINGLE STORE STRIP STORE STORE WITH OFFICES OR LIV QTR STORE W/ OFFICE UPSTAIRS DRIVE-IN THEATER UNATTACHED THEATER CHEMICAL TANK AND BULK STORAGE FOOD PROCESSING PLANT COLD STORAGE PLANT FACTORY LIGHT INDUSTRIAL - SINGLE TENANT LIGHT INDUSTRIAL - MULTI TENANT RESEARCH AND DEVELOPMENT WAREHOUSE - SINGLE TENANT WAREHOUSE - MULTI TENANT YORBA LINDA WATER DISTRICT 15 Multiple of i EDU 1000 sqft 0.40 1000 sqft 0.40 1000 sqft 0.40 1000 sqft 0.40 1000 sqft 0.40 1000 sqft 0.18 1000 sqft 0.18 1000 sqft 1.37 1000 sqft 0.22 1000 sqft 1.90 1000 sqft 3.79 1000 sqft 3.79 1000 sqft 3.79 1000 sqft 0.79 1000 sqft 0.79 1000 sqft 0.39 1000 sqft 0.39 1000 sqft 0.39 1000 sqft 0.39 1000 sqft 0.31 1000 sqft 0.79 1000 sqft 1.28 1000 sqft 0.59 1000 sqft 0.22 1000 sqft 0.22 1000 sqft 0.22 1000 sqft 0.22 1000 sqft 0.79 1000 sqft 0.79 1000 sqft 0.09 1000 sqft 0.49 1000 sqft 1.00 1000 sqft 1.00 1000 sqft 1.00 1000 sqft 1.00 1000 sqft 0.30 1000 sqft 0.30 1000 sqft 0.30 1000 sqft 0.10 1000 sqft 0.10 CAPACITY FEE STUDY REPOR' Page 56 of 107 STEEL BUILDING 1000 sqft 0.04 MINI -WAREHOUSE 1000 sqft 0.04 INDUSTRIAL PARK 1000 sqft 0.30 RECREATIONAL VEHICLE STORAGE 1000 sqft 0.10 TRUCK TERMINAL 1000 sqft 0.10 GOVERNMENTAL USE 1000 sqft 0.78 PUBLIC UTILITY 1000 sqft 1.00 WATER MUTUAL OR COMPANY 1000 sqft 1.00 CONVERSION -COMPOSITE PROP 1000 sqft 1.00 LAUNDROMAT 1000 sqft 15.12 NIGHTCLUB 1000 sqft 1.38 UNITED STATES POST OFFICE 1000 sqft 0.25 4.4• FRONTAGE FEES In addition to the capacity fees calculated above, if an adequate sewer fronts the property, then frontage fees will be charged. If the developer is required to construct or upgrade the sewer in front of the property, then a frontage fee will not be charged. Frontage fees will be based on a calculation similar to the one discussed above for capacity fees. The RCLD of the pipes is divided by the number of EDUs to determine the frontage fees as shown below. Figure 4-2: Frontage Fee Calculation for Sewer Fronting Properties Table 4-9: Proposed Frontage Fee Schedule for Sewer Fronting Development Single Family 1.00 YORBA LINDA WATER DISTRICT $5,763 16 CAPACITY FEE STUDY REPOR' Page 57 of 107 Frontage fees for a single family residence are currently based on the actual width of a property (frontage) multiplied by the replacement cost of the sewer. The proposed frontage fee will be based on the average size property width of a single family residence (75 feet). The frontage fee for a single family residence will be a flat rate of $5,763 per connection. For commercial customers, the frontage rate will be based on a ratio of the actual property frontage divided by the single family residence frontage (75 feet), multiplied by the single family residence flat rate. However, if the new property is subject to a reimbursement agreement under the Sewer System Reimbursement Program, then the developer will pay a frontage fee equal to a proportional share of the actual cost of the sewer. The constructor of the sewer will then be reimbursed the equitable shared cost of the sewer construction. Section 5 provides more details on the Sewer System Reimbursement Program. An example calculation is shown below. Examples: A 50 unit apartment complex is being constructed and an existing 300 foot sewer fronts the proposed development. The sewer frontage fee will be calculated as follows: 1. The sewer is not included in the Sewer System Reimbursement Program. Frontage fee: 300 feet /75 feet for typical SFR x $5,763 = $23,052 2. If the sewer is included in the Sewer System Reimbursement Program. Frontage fee equals proportional share of actual cost of sewer constructed under the program. 3. If the apartment complex does not have a sewer fronting it, no frontage fee will be charged. YORBA LINDA WATER DISTRICT 17 CAPACITY FEE STUDY REPOR' Page 58 of 107 5. Sewer System Reimbursement Program 5.1. REIMBURSEMENT AGREEMENT When there is no adequate sewer fronting a property, a developer will be required to construct a new or upgraded sewer in order to connect their property's private sewer system to the District's sewer system. Under certain circumstances, a developer may receive partial reimbursement for constructing the sewer under the District's Sewer System Reimbursement Program. The developer will be required to enter into an agreement with the District to construct the sewer and terms for potential reimbursement for sewer design and construction costs will be included in the agreement. The sewer agreement term will be 15 years. During this time, if another developer connects to this sewer, the original constructor of the sewer may be partially reimbursed under this program. After 15 years, the agreement expires and no further reimbursements will be made to the constructor of the sewer. YORBA LINDA WATER DISTRICT 18 CAPACITY FEE STUDY REPOR' Page 59 of 107 6. ADU Calculation The regulations call for charging capacity fees to certain detached ADUs proportionate to the burden of the ADU based upon either its square footage or the number of drainage fixtures as defined in the Uniform Plumbing Code. The District chooses to base capacity fees on square footage or size of the ADU. The average size of a single family residence in the District is 2,883 square feet based on data provided to the District by the City of Yorba Linda; which is then defined as one ERU standard for the entire District. The District may use the square footage of the ADU building to determine the ERU of a detached ADU and calculate the water and sewer capacity fees. Example: A 900 square foot ADU that does not qualify for exemption from capacity fees would be equivalent to 900/2,883 = 0.3122 ERU and would pay 31% of the single family residence capacity fee for water and for sewer. This example assumes that the sewer frontage fee has already been charged for an existing sewer or that the developer will construct a new or upgraded sewer for the proposed primary residence. Accessory Dwelling Units subject to capacity charges are defined in Government Code 65852.2. Example calculations for wastewater ADU frontage fees and water and wastewater capacity fees are shown in Table 6-2. Table 6-1: Example 900 sq ft ADU Ratio Calculation 900 2,883 0.3122 Table 6-2: Example 900 sq ft ADU Wastewater and Water Capacity Fee YORBA LINDA WATER DISTRICT 19 CAPACITY FEE STUDY REPOR' Page 60 of 107 ITEM NO. 9.1. Yorba Linda Water District AGENDA REPORT MEETING DATE: June 1, 2023 TO: Board of Directors FROM: Mark Toy, General Manager STAFF CONTACTS: Delia Lugo, Finance Manager Sophia Phuong, Accounting Supervisor Paige Appel, Budget Analyst SUBJECT: Adjusting Water and Sewer Rate Schedules and Charges RECOMMENDATION: That the Board of Directors (1) adopt Resolution No. 2023 -XX adjusting water rate schedules and charges effective July 1, 2023 and rescinding Resolution No. 2022-07; and (2) adopt Resolution No. 2023 -XX adjusting sewer rate schedules and charges effective July 1, 2023 and rescinding Resolution No. 2022-08. SUMMARY: In preparing and reviewing the projected year-end results for Fiscal Year 2022-23 and the proposed Operating Budget for Fiscal Year 2023-24, staff was charged with analyzing the District's rates, and recommending the necessary rate adjustments that meet the District's cost of service and the goals and objectives as set by the Board of Directors. Upon review of multiple scenarios presented to the Board, staff has determined that a 9% adjustment to water and a 15% adjustment to sewer rates is necessary to meet the District's cost of service and the goals and objectives as set by the Board. The proposed water and sewer rates for FY23-24, as presented in the tables of the attached resolutions, do not exceed those presented in the 2021 Rate Study and are in accordance with Proposition 218. The Board and staff are responsible for providing clean, safe, and reliable drinking water to all residents and businesses within the District's service area, for safely and reliably collecting and transporting wastewater through its extensive sewer system to maintain public health, and for effectively maintaining existing infrastructure throughout its service area. In order to provide adequate funding of reserves for the maintenance and replacement of this critical infrastructure, comply with rapid and frequent changes in state and federal mandates, and continue to provide excellent water and sewer service to District customers, staff recommends that the Board adopt the attached resolutions adjusting the proposed water and sewer rates with an effective date of July 1, 2023. BACKGROUND: On January 19, 2023, a Board of Directors' Special Meeting was held for the Board to present staff Page 61 of 107 with their priorities, goals, and objectives to be met during the development of a proposed Operating Budget for Fiscal Year 2023-24. Discussion points presented by staff included, but were not limited to, the assumptions used within the 2021 Rate Study and the resulting proposed rate schedule, an evaluation of inflationary pressures affecting operating costs, the delay in receiving ordered goods and materials, and annual debt service obligations in regards to the Series 2017A and Series 2022A issuances. Staff was directed to utilize diligence when projecting FY23-24 revenues and expenses, as well as an updated Capital Improvement Plan (CIP), to ensure that the District's cost of service is being met and to focus on the District's core mission of providing reliable water and wastewater services to protect public health and the environment, all the while providing premier customer service. There were five (5) subsequent budget workshops held on February 16, March 16, April 20, May 18, and May 25, 2023, where staff, in response to the directions and objectives provided by the Board at the January 19, 2023 meeting, presented their proposed program budgets for FY23-24 revenue and expenses and an updated 1 -year CIP. There have been various presentations and discussions in regard to the proposed adjustments to rates, fees, charges, and a calculated pass-through of $0.31, which is to be added to the proposed commodity rate, and the projected impact they would have on revenues were presented to the Board. Staff recommends that the Board of Directors consider and adopt the presented water and sewer rates, fees, and charges by approving the two presented resolutions. ATTACHMENTS: 1. Resolution No. 2023 -XX - Adjusting Water Rates and Charges 2. Resolution No. 2023 -XX - Adjusting Sewer Rates and Charges Page 62 of 107 RESOLUTION NO. 2023 -XX RESOLUTION OF THE BOARD OF DIRECTORS OF THE YORBA LINDA WATER DISTRICT ADJUSTING WATER RATES AND CHARGES EFFECTIVE JULY 1, 2023 AND RESCINDING RESOLUTION NO. 2022-07 WHEREAS, pursuant to California Water Code Section 31007, the Board of Directors of the Yorba Linda Water District ("YLWD") is required to set water rates and charges at a level which will yield an amount of revenue sufficient to pay for operating expenses, provide for repairs and depreciation of works, and pay the principal and interest on any bonded debt. WHEREAS, Section 5470 et seq. of the California Health and Safety Code authorizes YLWD to establish rates and charges regarding water and to collect those rates and charges on the County of Orange property tax roll. WHEREAS, pursuant to California Government Code Section 53756, YLWD may adopt a schedule of fees or charges authorizing automatic adjustments that pass through increases in wholesale charges for water. WHEREAS, At the Board of Directors meeting on April 13, 2021, the Board of Directors considered, received and filed the 2021 Water and Sewer Rate Study Report ("2021 Rate Study"), including schedules of proposed water rate increases described in the Rate Study. WHEREAS, pursuant to, and in compliance with, Proposition 218 (California Constitution art. XIII D), the District on April 22, 2021, mailed a notice of its public hearing to consider pass-through charges and a new five-year schedule of water (and sewer rate) increases ("Prop 218 Notice") to all YLWD customers of record and parcel owners within the District's service area. WHEREAS, on June 8, 2021, and in accordance with article XIII D, Section 6, the Board of Directors held a public hearing regarding its Prop 218 Notice and considered timely written and oral protests, if any, to the Prop 218 Notice. WHEREAS, at the public hearing, a majority of parcel owners did not protest against the proposed new schedules of water rates and charges in the Prop 218 Notice, and the Board of Directors adopted the proposed new schedule. Resolution No. 2023 -XX of Adjusting Water Rates and Charges Effective July 1, 2023 Page 63 of 107 WHEREAS, the District Board of Directors previously adopted Resolution No. 2021-14 which established water rates and charges effective July 1, 2021. WHEREAS, Resolution No. 2021-14 stated the Board of Directors' findings, determinations, and resolutions to adopt a new proposed schedule of water rates and charges, which are not repeated in this Resolution to avoid any confusion regarding the findings, determinations, and resolutions to adjust the water rates and charges in this Resolution in accordance with the previously adopted schedule. WHEREAS, Resolution No. 2022-07 stated the Board of Directors' findings, determinations, and resolutions to adopt a new proposed schedule of water rates and charges, which are not repeated in this Resolution to avoid any confusion regarding the findings, determinations, and resolutions to adjust the water rates and charges in this Resolution in accordance with the previously adopted schedule. WHEREAS, following substantial review and analysis, which included multiple Board workshops, District staff prepared a cost of service analysis for Fiscal Year 2023-24. WHEREAS, in accordance with the cost of service analysis and Water Code Section 31007, the Board of Directors desires to adjust certain water rates and charges effective July 1, 2023 within the confines of the District's water rate schedule published in its Prop 218 Notice. NOW, THEREFORE, BE IT RESOLVED that the Board of Directors of the Yorba Linda Water District does hereby find, determine, and resolve the following: Section 1. The matters set forth in the foregoing recitals are true and correct. Section 2. Resolution No. 2022-07 is hereby rescinded effective July 1, 2023. Section 3. The District water rates and charges for water service are hereby adjusted as follows and will take effect on July 1, 2023: For All Potable Water Service: All Water Usage shall be charged at: $ 3.45 / 100 Cubic Feet (ccf) (Includes a $0.31 Pass -Through Adjustment) Resolution No. 2023 -XX of Adjusting Water Rates and Charges Effective July 1, 2023 2 Page 64 of 107 Monthly Service Charge for: 5/8" and 3/4" Meters $ 32.86 1 " Meters $ 51.26 1 1/2" Meters $ 97.20 2" Meters $ 152.33 3" Meters $ 326.96 4" Meters $ 584.28 6" Meters $ 1,475.75 Monthly Private Fire Protection Charge for: 4" Meters $ 9.34 6" Meters $ 24.45 8" Meters $ 50.55 10" Meters $ 89.79 Annual Capital (Finance) Charge for: 5/8" and 3/4" Meters $ 81.00 1 " Meters $ 135.00 1 1/2" Meters $ 269.76 2" Meters $ 431.28 3" Meters $ 943.08 4" Meters $ 1,697.16 6" Meters $ 4,310.16 Section 4. Drought Rates, as scheduled, would become effective on customer monthly billing statements per ccf of potable water in addition to the Commodity Rate in effect should a mandate be declared by the State of California or other agency of authority. The schedule effective July 1, 2023 is hereby set forth as follows: Drought Water Use Additional Equivalent Shortage Level in Stage Reduction Charge WSCP No Drought 0% $0.00/ccf 0 0% -Normal Stage 1 10% $0.16/ccf 1 (Up to 10%) Stage 2 20% $0.32/ccf 2 (Up to 20%) Stage 3 30% $0.66/ccf 3 (Up to 30%) 4 Up to 40%) Stage 4 50% $1.22/ccf 5 (Up to 50%) 6 >50% *2020 Water Shortage Contingency Plan Resolution No. 2023 -XX of Adjusting Water Rates and Charges Effective July 1, 2023 3 Page 65 of 107 PASSED AND ADOPTED this 1 It day of June 2023, by the following called vote: AYES: NOES: ABSTAIN: ABSENT: Brett R. Barbre, President Yorba Linda Water District ATTEST: Annie Alexander, Board Secretary Yorba Linda Water District Reviewed as to form by General Counsel: Andrew B. Gagen, Esq. Kidman Gagen Law LLP Resolution No. 2023 -XX of Adjusting Water Rates and Charges Effective July 1, 2023 4 Page 66 of 107 RESOLUTION NO. 2023 -XX RESOLUTION OF THE BOARD OF DIRECTORS OF THE YORBA LINDA WATER DISTRICT ADJUSTING SEWER RATES AND CHARGES EFFECTIVE JULY 1, 2023 AND RESCINDING RESOLUTION NO. 2022-08 WHEREAS, pursuant to California Water Code Section 31007, the Board of Directors of the Yorba Linda Water District is required to set sewer rates and charges at a level which will yield an amount of revenue sufficient to pay for operating expenses, provide for repairs and depreciation of works, and pay the principal and interest on any bonded debt. WHEREAS, Section 5470 et seq. of the California Health and Safety Code authorizes YLWD to establish rates and charges regarding sanitation and sewerage system and to collect those rates and charges on the County of Orange property tax roll. WHEREAS, at the Board of Directors meeting on April 13, 2021, the Board of Directors considered, received and filed the 2021 Water and Sewer Rate Study Report ("2021 Rate Study"), including the schedules of proposed sewer rate increases described in the Rate Study. WHEREAS, pursuant to, and in compliance with, Proposition 218 (California Constitution art. XIII D), the District on April 22, 2021, mailed a notice of its public hearing to consider a new five-year schedule of sewer rate increases ("Prop 218 Notice") to all YLWD customers of record and parcel owners within the District's service area. WHEREAS, on June 8, 2021, and in accordance with article XIII D, Section 6, the Board of Directors held a public hearing regarding its Prop 218 Notice and considered timely written and oral protests, if any, to the Prop 218 Notice. WHEREAS, at the public hearing, a majority of parcel owners did not protest against the proposed new schedule of sewer rates and charges in the Prop 218 Notice and the Board of Directors adopted the proposed new schedule. WHEREAS, the District Board of Directors previously adopted Resolution No. 2021-15 which established sewer rates and charges effective July 1, 2021. Resolution No. 2023 -XX Adjusting Sewer Rates and Charges Effective July 1, 2023 Page 67 of 107 WHEREAS, Resolution No. 2021-15 stated the Board of Directors' findings, determinations, and resolutions to adopt a new proposed schedule of sewer rates and charges, which are not repeated in this Resolution to avoid any confusion regarding the findings, determinations, and resolutions to adjust the sewer rates and charges in this Resolution in accordance with the previously adopted schedule. WHEREAS, Resolution No. 2022-08 stated the Board of Directors' findings, determinations, and resolutions to adopt a new proposed schedule of sewer rates and charges, which are not repeated in this Resolution to avoid any confusion regarding the findings, determinations, and resolutions to adjust the sewer rates and charges in this Resolution in accordance with the previously adopted schedule. WHEREAS, following substantial review and analysis, which included multiple Board workshops, District staff prepared a cost of service analysis for Fiscal Year 2023-24. WHEREAS, in accordance with the cost of service analysis and Water Code Section 31007, the Board of Directors desires to adjust certain sewer rates and charges effective July 1, 2023 within the confines of the District's sewer rate schedule published in its Prop 218 Notice. NOW, THEREFORE, BE IT RESOLVED that the Board of Directors of the Yorba Linda Water District does hereby find, determine, and resolve the following: Section 1. The matters set forth in the foregoing recitals are true and correct. Section 2. Resolution No. 2022-08 is hereby rescinded effective July 1, 2023. Section 3. The District sewer rates and customer connection charges for sewer service are hereby adjusted as follows and will take effect on July 1, 2023: A. Residential: 1. Residential - individually metered $11.97 per month 2. Residential - master metered $11.52 per month per unit Resolution No. 2023 -XX Adjusting Sewer Rates and Charges Effective July 1, 2023 2 Page 68 of 107 B. Commercial -Industrial and Public Schools: 1. For all sewer customers in this category who use meter readings, the rate is as follows: a. First 700 cubic feet per month of water consumption per month: $11.97 per month. b. All water consumption in excess of 700 cubic feet per month: $0.46 per 100 cubic feet. 2. Alternatively, for customers who have a sewer meter or who can demonstrate to the District's satisfaction that 100% of the water meter reading ends up in the District's sewer system, the rate is as follows: a. First 700 cubic feet per month of water consumption per month: $11.97 per month b. All water consumption in excess of 700 cubic feet per month: $0.46 per 100 cubic feet. PASSED AND ADOPTED this 1 It day of June 2023 by the following called vote: AYES: NOES: ABSTAIN: ABSENT: Brett R. Barbre, President Yorba Linda Water District ATTEST: Annie Alexander, Board Secretary Yorba Linda Water District Reviewed as to form by General Counsel: Andrew B. Gagen, Esq. Kidman Gagen Law LLP Resolution No. 2023 -XX Adjusting Sewer Rates and Charges Effective July 1, 2023 3 Page 69 of 107 ITEM NO. 9.2. Yorba Linda Water District AGENDA REPORT MEETING DATE: June 1, 2023 TO: Board of Directors FROM: Mark Toy, General Manager STAFF CONTACTS: Delia Lugo, Finance Manager Sophia Phuong, Accounting Supervisor Paige Appel, Budget Analyst SUBJECT: Adopting Water and Sewer Development and Customer Service Fees RECOMMENDATION: That the Board of Directors (1) adopt Resolution No. 2023 -XX adopting Water Development and Customer Service Fees effective July 1, 2023 and rescinding Resolution No. 2022-09; and (2) adopt Resolution No. 2023 -XX adopting Sewer Development and Customer Service Fees effective July 1, 2023 and rescinding Resolution No. 2022-10. BACKGROUND: The current Water Development and Customer Service Fees and Sewer Development and Customer Service Fees were adopted via Resolution Nos. 2022-09 and 2022-10 respectively in June 2022. Staff reviewed and updated the methodology for the basis of determining fair and equitable fees that cover the cost of service to provide the listed water and sewer related services. Projected staff time, equipment, and material costs utilized to perform the service(s) required are included in determining each cost of service. Staff costs include the average hourly rate(s) and benefit costs of the employee(s) providing the service, as well as eligible indirect cost factors. Attached are resolutions with the updated Water Development and Customer Service Fees and Sewer Development and Customer Service Fees. STRATEGIC PLAN INITIATIVES: G2 3D — Review and adopt an appropriate fee schedule on an annual basis. ATTACHMENTS: 1. Resolution No. 2023 -XX - Adopting Water Development and Customer Service Fees 2. Resolution No. 2023 -XX - Adopting Sewer Development and Customer Service Fees Page 70 of 107 RESOLUTION NO. 2023 -XX RESOLUTION OF THE BOARD OF DIRECTORS OF THE YORBA LINDA WATER DISTRICT ADOPTING WATER DEVELOPMENT AND CUSTOMER SERVICE FEES AND RESCINDING RESOLUTION NO. 2022-09 WHEREAS, the Yorba Linda Water District Rules and Regulations for Water Service include a provision that Water Development and Customer Service Fees shall be adopted by separate Resolution; and WHEREAS, the Board of Directors of the Yorba Linda Water District has, from time to time, adopted Ordinances and Resolutions to change the Water Development and Customer Service Fees for services provided by the District; and WHEREAS, the fees collected pursuant to this Resolution shall be used to fund costs necessitated by the services provided by the District. NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda Water District as follows: Section 1. Fees identified in Section 4 of the Rules and Regulations for Water Service shall be as follows: A. New Account Setup Fee B. Late Payment Fee C. Notice of Discontinuance D. Shut -Off Due to Non -Payment E. Reestablish Service F. Callout After Hours G. Tampered Lock -Residential H. Tampered Lock -Commercial I. Meter Removal J. Meter Replacement (Due to Meter Removal) K. Return Payment Fee Resolution No. 2023 -XX Adopting Water Development and Customer Service Fees $40.00 per Occurrence 10% of Outstanding Charges $25.00 per Occurrence $50.00 per Occurrence $50.00 per Occurrence $225.00 per Occurrence $90.00 per Occurrence $145.00 per Occurrence $130.00 per Occurrence $130.00 per Occurrence (Plus additional labor and materials due to customer tampering.) $50.00 per Occurrence Page 71 of 107 L. Stop Payment of District Check $30.00 per Occurrence M. Water Meter Testing Fee $145.00 (Plus cost of independent laboratory testing if applicable.) N. Residential Customer Deposit (Determined by 3rd Party Processing) Potential of Risk "Green" $0.00 per Meter Potential of Risk "Yellow" $185.00 per Meter Potential of Risk "Red" $335.00 per Meter O. Commercial Customer Deposit 1 '/2 Inch Meter & Below 2 Inch Meter 3 Inch Meter 4 Inch and Larger Meter $935.00 per Meter $1,680.00 per Meter $2,450.00 per Meter $3,275.00 per Meter Section 2. Fees identified in Sections 2, 3, and 7 of the Rules and Regulations for Water Services shall be as follows: A. Construction Meters (Temporary connection at a location approved by District staff.) Deposit $3,360.00 per Meter New Account Setup Fee $40.00 per Occurrence Meter Use Fee $9.19 per Day Move to a New Location $140.00 per Occurrence An approved backflow prevention device to be provided by Customer at time of meter installation. Calibration fee may apply. B. New Meter Connection Fee (Excludes meter box, meter lid, and customer service shut-off valve.) 1 Inch Meter $870.00 per Meter 1 '/2 Inch Meter $1,410.00 per Meter 2 Inch Meter $1,800.00 per Meter Meter(s) Larger Than 2 Inch Actual Costs Meter(s) Within Traffic Area Actual Costs Resolution No. 2023 -XX Adopting Water Development and Customer Service Fees 2 Page 72 of 107 C. Temporary Water Services 2 Times the Current Potable Water Rate Per 100 Cubic Feet D. Temporary Untreated Water MWDSC Untreated Rate, plus other MWDOC Fees, plus $13.00 per acre-foot. E. Permanent Untreated Water MWDSC Untreated Rate, plus other MWDOC Fees, Plus $13.00 per acre-foot. F. Backflow Device Monitoring Fee $3.72 per Month G. Water Capacity Fee Adequate Water Main Fronts Property 1 Inch Meter $12,311 1-1 /2 Inch Meter $24,622 2 Inch Meter $39,395 3 Inch Meter $86,177 4 Inch Meter $155,119 6 Inch Meter $320,087 Developer to Construct Water Main in Front of Propert 1 Inch Meter $8,840 1-1 /2 Inch Meter $17,679 2 Inch Meter $28,287 3 Inch Meter $61,878 4 Inch Meter $111,380 6 Inch Meter $229,832 H. Water Deposit (Plan Check, Inspection, GIS Data Conversion, Administrative, and Records/Billing Services Costs) 5 or Less Connections $14,910.00 Deposit 6-10 Connections $19,870.00 Deposit 1 1-20 Connections $24,790.00 Deposit 21-30 Connections $32,430.00 Deposit 31-40 Connections $39,800.00 Deposit Resolution No. 2023 -XX Adopting Water Development and Customer Service Fees 3 Page 73 of 107 41-50 Connections $44,670.00 Deposit 51-99 Connections $50,870.00 Deposit 100 and Higher Number of Connections $67,290.00 Deposit Note: The above "Water Deposit" will be required upon application. Additional funds may be required upon the Yorba Linda Water District (YLWD) reaching 850 of the deposit balance. The deposit will be charged current salary and vehicle rates based on a project number. All unused deposit funds will be refunded to the current customer on record upon close out of the project. Please note additional customer service, water service, and meter fees may be required. Single Service Fee $1,960.00 per Permit Section 3. Penalties identified in Section 4.7 of the Rules and Regulations for Water Services shall be as follows: A. Meter Tampering Penalties 1 It Violation $1,000 Plus Cost of Inspection, Repair, Calibration, and Estimated Usage 2nd Violation $2,500 Plus Cost of Inspection, Repair, Calibration, and Estimated Usage 3rd Violation $5,000 Plus Cost of Inspection, Repair, Calibration, and Estimated Usage B. Hydrant Tampering Penalties 1 st Violation $1,000 Plus Cost of Inspection, Repair, and Estimated Usage 2nd Violation $2,500 Plus Cost of Inspection, Repair, and Estimated Usage 3rd Violation $5,000 Plus Cost of Inspection, Repair, and Estimated Usage C. Illegal Water System Connection Penalties 1 It Violation $5,000 Plus Cost of Inspection, Repair, and Estimated Usage 2nd Violation $10,000 Plus Cost of Inspection, Repair, and Estimated Usage Resolution No. 2023 -XX Adopting Water Development and Customer Service Fees 4 Page 74 of 107 3rd Violation D. Obstructing District Facilities $15,000 Plus Cost of Inspection, Repair, and Estimated Usage Actual Costs of Removing Obstruction (Applicable if 48 hours has lapsed from proper District notification of obstruction.) Section 4. The fees adopted herein shall take effect on July 1, 2023 and Resolution No. 2022-09 is hereby rescinded effective June 30, 2023. PASSED AND ADOPTED this 1 It day of June 2023 by the following called vote: AYES: NOES: ABSTAIN: ABSENT: Brett R. Barbre, President Yorba Linda Water District ATTEST: Annie Alexander, Board Secretary Yorba Linda Water District Reviewed as to form by General Counsel: Andrew B. Gagen, Esq. Kidman Gagen Law LLP Resolution No. 2023 -XX Adopting Water Development and Customer Service Fees 5 Page 75 of 107 RESOLUTION NO. 2023 -XX RESOLUTION OF THE BOARD OF DIRECTORS OF THE YORBA LINDA WATER DISTRICT ADOPTING SEWER DEVELOPMENT AND CUSTOMER SERVICE FEES AND RESCINDING RESOLUTION NO. 2022-10 WHEREAS, the Yorba Linda Water District Rules and Regulations for Sewer Service include a provision that Sewer Development and Customer Service Fees shall be adopted by separate Resolution; and WHEREAS, the Board of Directors of the Yorba Linda Water District has, from time to time, adopted Ordinances and Resolutions to change the Sewer Development Fees and Customer Service Fees for services provided by the District; and WHEREAS, the fees collected pursuant to this Resolution shall be used to fund costs necessitated by the services provided by the District. NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda Water District as follows: Section 1. Fees identified in Section 6 and 8 of the Rules and Regulations for Sewer Services shall be as follows: A. Frontage Charge Applies to Properties Where Adequate Sewer Main Fronts Property and Property is Not Subject to Developer Reimbursement Program Single Family Residence Master Metered Commercial B. Sewer Capacity Fee Single Family Residence Master Metered Commercial $5,763 Sewer Frontage (FT) = 75 FT x $5,763 Sewer Frontage (FT) - 75 FT x $5,763 $794 0.82 x Number of Units x $794 Equivalent Dwelling Unit x Total SF/1,000SF x $794 Equivalent Dwelling Unit(EDU) is based on one Single Family Residence Resolution No. 2023 -XX Adopting Sewer Development and Customer Service Fees Page 76 of 107 C. Sewer Deposit (Plan Check, Inspection, GIS Data Conversion, Administrative, and Records/Billing Services Costs) 5 or Less Connections $10,150.00 Deposit 6-10 Connections $12,880.00 Deposit 1 1-20 Connections $20,290.00 Deposit 21-30 Connections $23,910.00 Deposit 31-40 Connections $28,740.00 Deposit 41-50 Connections $33,410.00 Deposit 51-99 Connections $39,420.00 Deposit 100 and Higher Number of Connections $50,440.00 Deposit Note: The above "Sewer Deposit" will be required upon application. Additional funds may be required upon the Yorba Linda Water District (YLWD) reaching 850 of the deposit balance. The deposit will be charged current salary and vehicle rates based on a project number. All unused deposit funds will be refunded to the current property owner on record upon close out of the project. Please note additional customer service and sewer development fees may be required. D. Single Service Fee E. Sewer Cleaning - Hot Spots Fee $1,750.00 per Permit Actual Costs (Fee assessed to number of customers serviced.) Section 2. Penalties identified in Section 11 and 13 of the Rules and Regulations for Sewer Services shall be as follows: A. Sewer Tampering Penalties 1 st Violation 2nd Violation 3rd Violation Resolution No. 2023 -XX Adopting Sewer Development and Customer Service Fees $1,000 Plus Cost of Inspection, Repair, and Estimated Usage $2,500 Plus Cost of Inspection, Repair, and Estimated Usage $5,000 Plus Cost of Inspection, Repair, and Estimated Usage 2 Page 77 of 107 B. Illegal Sewer System Connection Penalties 1 st Violation 2nd Violation 3rd Violation C. Obstructina District Facilities $5,000 Plus Cost of Inspection, Repair, and Estimated Usage $10,000 Plus Cost of Inspection, Repair and Estimated Usage $15,000 Plus Cost of Inspection, Repair and Estimated Usage Actual Costs of Removing Obstruction (Applicable if 48 hours has lapsed from proper District notification of obstruction.) Section 3. The fees adopted herein shall take effect on July 1, 2023 and Resolution No. 2022-10 is hereby rescinded effective June 30, 2023. PASSED AND ADOPTED this 1 st day of June 2023 by the following called vote: AYES: NOES: ABSTAIN: ABSENT: Brett R. Barbre, President Yorba Linda Water District ATTEST: Annie Alexander, Board Secretary Yorba Linda Water District Reviewed as to form by General Counsel: Andrew B. Gagen, Esq. Kidman Gagen Law LLP Resolution No. 2023 -XX Adopting Sewer Development and Customer Service Fees 3 Page 78 of 107 ITEM NO. 9.3. Yorba Linda Water District AGENDA REPORT MEETING DATE: June 1, 2023 TO: Board of Directors FROM: Mark Toy, General Manager STAFF CONTACTS: Delia Lugo, Finance Manager SUBJECT: Adopting Fats, Oils, and Grease Control Program Fees RECOMMENDATION: That the Board of Directors adopt Resolution No. 2023 -XX adopting Fats, Oils, and Grease Control Program Fees and rescinding Resolution No. 2022-11. BACKGROUND: In 2004, the District adopted Ordinance No. 04-01, regulating Food Service Establishments ("FSE") fats, oils, and grease (FOG) discharge into the sewer system. The State Water Resources Control Board Order No. 2006-0003-DWQ (and as amended by Order Nos. WQ 2008 -0002 -EXEC and WQ 2013 -0058 -EXEC) mandates the District to enforce this regulation. In response, the District required all FSEs within its sewer maintenance jurisdiction to comply with the FOG Program and apply for an annual FOG Wastewater Discharge Permit. Staff has reviewed costs associated with maintaining the FOG Program and based on the findings, is recommending the schedule of fees be updated as presented in the attached resolution to ensure the District's cost of service is met. ATTACHMENTS: 1. Resolution No. 2023 -XX - Adopting FOG Control Program Fees Page 79 of 107 RESOLUTION NO. 2023 -XX RESOLUTION OF THE BOARD OF DIRECTORS OF THE YORBA LINDA WATER DISTRICT ADOPTING FATS, OILS, AND GREASE CONTROL PROGRAM FEES AND RESCINDING RESOLUTION NO. 2022-11 WHEREAS, in 2002, the Santa Ana Regional Water Quality Control Board enacted Rule R8-2002-0014 requiring all sewage agencies to adopt the requirements of a new Wastewater Discharge Requirement (WDR); and WHEREAS, in 2006, the Santa Ana Regional Water Quality Control Board Rule R8- 2002-0014 was rescinded and a new statewide permit was adopted based on R8-2002-0014; and WHEREAS, the WDR and statewide permit require many municipalities, including the Yorba Linda Water District, to increase the level of maintenance, operations, and capital improvement repairs to their sewer systems and to have in place a fats, oils, and grease control program; and WHEREAS, on July 22, 2004, the Board of Directors adopted Ordinance No. 04-01, creating a Fats, Oils, and Grease Control Program for Food Service Establishments (FSE) in the City of Yorba Linda and portions of the cities of Anaheim, Brea, and Placentia requiring a permit for sewer discharges, which could contain fats, oils, and grease, and imposing requirements for monitoring of and elimination of fats, oils, grease from sewer discharges for such establishments; and WHEREAS, Ordinance No. 04-01, authorizes the adoption by resolution of a Fats, Oils, and Grease Wastewater Discharge Permit Fee and Grease Disposal Mitigation Fee to cover the costs of increased maintenance and administration of the sewer system as a result of the Food Service Establishments' inability to remove Fats, Oils, and Greases from its wastewater discharged, and to require Food Service Establishments to protect the District's sanitary sewer system; and WHEREAS, the Board of Directors of the Yorba Linda Water District has, from time to time, adopted Resolutions to change the Fats, Oils, and Grease Control Program Fees for services provided by the District. NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda Water District as follows: Resolution No. 2023 -XX Adopting FOG Control Program Fees Page 80 of 107 Section 1 Section 2. The fees adopted for Yorba Linda Water District Fats, Oils, and Grease Control Program shall be as follows: A. Initial Permit and Application Fee B. Annual Renewal C. Non -Compliance Fee D. Mitigation Fee $180.00 per FSE $180.00 per Year/FSE $355.00 per Occurrence Actual Costs* *Actual costs will be invoiced based on District's current salary rates, benefits, materials, and equipment rates in effect at that time. The fees adopted herein shall take effect on July 1, 2023 and Resolution No. 2022-11 is hereby rescinded effective June 30, 2023. PASSED AND ADOPTED this 1 st day of June 2023 by the following called vote: AYES: NOES: ABSTAIN: ABSENT: Brett R. Barbre, President Yorba Linda Water District ATTEST: Annie Alexander, Board Secretary Yorba Linda Water District Reviewed as to form by General Counsel: Andrew B. Gagen, Esq. Kidman Gagen Law LLP Resolution No. 2023 -XX Adopting FOG Control Program Fees 2 Page 81 of 107 ITEM NO. 9.4. Yorba Linda Water District AGENDA REPORT MEETING DATE: June 1, 2023 TO: Board of Directors FROM: Mark Toy, General Manager STAFF CONTACTS: Delia Lugo, Finance Manager Sophia Phuong, Accounting Supervisor Paige Appel, Budget Analyst SUBJECT: Adopting the Operating Budget for Fiscal Year 2023-24 (Financial Summaries) RECOMMENDATION: That the Board of Directors adopt Resolution No. 2023 -XX adopting the Operating Budget for Fiscal Year 2023-24 (Financial Summaries) and rescinding Resolution No. 2022-13 effective June 30, 2023. BACKGROUND: Prior to the beginning of the new fiscal year on July 1, 2023, the Board must adopt an Operating Budget which includes the budgets for both ongoing operations and capital investments in equipment and infrastructure. Attached for the Board's review and consideration are the Financial Summaries used to develop the District's proposed Operating Budget for Fiscal Year 2023-24. The annual Operating Budget presents the framework and financial plan for responsibly carting out the programs and capital projects that administer, operate, maintain, and protect the water and wastewater systems, as well as acquire and/or replace assets required to provide safe and reliable water and sewer services in accordance with the District's mission and vision statements. Staff had adhered to its established budget process in developing the proposed Operating Budget for Fiscal Year 2023-24. In conjunction with the development of the 2021 Rate Study, staff worked with the rate -setting consultants in developing long-term financial plans (5 -year plans) for both the water and sewer funds. Factors included in the development of these financial plans included, among other factors, the following: (1) the District's projected year-end results for Fiscal Year 2022-23; (2) future operating plans required to meet demands from the water system; (3) proposed increases in both water and sewer rates; (4) a proposed calculated Pass -Through Adjustment of $0.31 to be added to the Commodity; (5) inclusion of the Board received and filed FY 2022-23 Compensation Study's impact on the salaries of District staff; (6) forecasted cost increases for operating and capital expenditures; (7) a revised and updated 1 -year capital improvement program; and (8) estimated annual inflationary adjustments. The results of the proposed financial plans were presented to the Board of Directors at six previous Board meetings. The presentations included information on the revenue required to cover the District's annual cost of service and required debt coverage ratios to meet covenants required by lenders. Page 82 of 107 In developing the Operating Budget for Fiscal Year 2023-24, staff utilized an updated analysis and financial plan prepared within the rate study, incorporated the rates and charges as adopted by the Board via Resolution Nos. 2022-07 through 2022-11 at the May 24, 2022 Board meeting, adjusted expense projections to account for updated vendor price/rate increases and the newly operating PFAS Treatment Plant, and modified the operating plan by updating the projected demand on the water system. The financial summaries in support of the proposed Operating Budget will allow the District to operate, maintain, and fund projects and activities that meet the goals and initiatives of the District's Strategic Plan. In general, the Fiscal Year 2023-24 Operating Budget identifies $55,549,946 in total revenues, $46,419,854 in total expenses, $9,379,000 in depreciation, and $15,136,000 in capital related expenses. The capital portion of the budget is funded through bond proceeds and current year revenues and/or reserves. The proposed Operating Budget does not fund depreciation in the 2023- 24 fiscal year. The Fiscal Year 2023-24 Operating Budget (Financial Summaries), Salaries and Related Expenses in particular, may need to be amended in the future depending on the results of the ongoing labor negotiations. ATTACHMENTS: 1. Resolution No. 2023 -XX - Adopting FY23-24 Budget 2. FY2023-24 Financial Summaries Page 83 of 107 RESOLUTION NO. 2023 -XX RESOLUTION OF THE BOARD OF DIRECTORS OF THE YORBA LINDA WATER DISTRICT ADOPTING THE OPERATING BUDGET FOR FISCAL YEAR 2023-24 AND RESCINDING RESOLUTION NO. 2022-13 WHEREAS, the Yorba Linda Water District has prepared a one-year budget for Fiscal Year 2023-24; and WHEREAS, it is the desire of the Board of Directors to adopt the Budget for Fiscal Year 2023-24, and rescind Resolution No. 2022-13. NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda Water District as follows: Section 1. That the Budget for Fiscal Year 2023-24, set forth in Exhibit "A" and attached hereto, is hereby approved and adopted. Section 2. That the Budget for Fiscal Year 2023-24 is in full force and effect beginning July 1, 2023, and continuing until this Resolution is rescinded by the Board of Directors. Section 3. That Resolution No. 2022-13 is hereby rescinded effective July 1, 2023. PASSED AND ADOPTED this 1 It day of June 2023 by the following called vote: AYES: NOES: ABSTAIN: ABSENT: Brett R. Barbre, President Yorba Linda Water District ATTEST: Annie Alexander, Board Secretary Yorba Linda Water District Reviewed as to form by General Counsel: Andrew B. Gagen, Esq. Kidman Gagen Law LLP Resolution No. 2023 -XX Adopting the Operating Budget for Fiscal Year 2023-24 Page 84 of 107 P aYorba Linda Water District FINANCIAL SUMMARIES Supplies & Services: FY22 Actual FY23 Budget FY23 Projections FY24 Budget Revenue (Operating): - 137,000 90,206 - Water Revenue (Residential) 15,861,493 16,933,387 14,756,075 19,683,344 Water Revenue (Commercial & Fire Det.) 1,606,688 1,737,255 1,639,577 2,016,621 Water Revenue (Landscape/Irrigation) 3,839,467 4,046,832 3,640,243 4,769,326 Service Charges 13,358,664 14,720,797 14,729,859 16,076,351 Property Tax - CFC Charges 2,940,151 3,103,900 3,300,357 3,597,389 PFAS Impact Fee 889,401 - - - Sewer Charge Revenue 2,870,431 3,115,771 3,077,368 3,582,947 Sewer Parcel Assessments 333,965 363,158 356,954 410,497 Other Operating Revenue 1,31 1,232 1,287,829 1,297,318 1,327,217 Total Operating Revenue 43,011,492 45,308,929 42,797,751 51,463,692 Revenue (Non -Operating): 38,173 42,300 42,936 47,550 Interest 179,375 106,925 740,623 948,000 Property Tax 2,157,211 2,095,000 2,351,079 2,402,796 Other Non -Operating Revenue 174,376 692,942 1,313,772 735,458 Total Non -Operating Revenue 2,510,962 2,894,867 4,405,474 4,086,254 Total Revenue 45,522,454 48,203,796 47,203,225 55,549,946 Expenses (Operating): 501,601 538,550 701,372 755,400 Variable Costs 6,297,722 9,258,295 8,644,747 10,489,766 Water -Related Costs 17,635,438 13,656,768 11,046,823 14,576,854 Fixed Costs 1,668,633 1,839,855 1,850,950 2,242,467 Power -Related Costs 1,299,314 2,189,451 2,934,621 3,071,848 Variable Water Costs Related Expenses Total 20,603,385 17,686,074 15,832,394 19,891,169 Salary Related Expenses 11,016,220 13,636,809 12,501,986 13,823,875 Reduction for Capital Project Labor - (405,000) - (408,000) Salary Related Expenses Total 11,016,220 13,231,809 12,501,986 13,415,875 Supplies & Services: Board Election - 137,000 90,206 - Communications 126,854 193,000 195,555 240,240 Contractual Services 601,462 620,039 651,993 721,531 Data Processing 275,125 416,614 402,790 539,950 District Activities, Emp Recognition 32,157 45,500 49,406 68,495 Dues & Memberships 97,803 97,522 93,536 125,625 Fees & Permits 396,274 467,990 457,431 499,300 Insurance 279,465 434,590 379,300 485,000 Maintenance 1,418,058 1,527,900 1,819,170 2,044,400 Materials 886,544 2,377,300 1,302,394 2,468,792 Non -Capital Equipment 206,427 211,300 231,502 328,100 Office Expense 38,173 42,300 42,936 47,550 Professional Services 1,170,752 1,728,760 1,721,583 1,569,770 Training 40,829 83,150 51,819 75,893 Travel & Conferences 22,631 102,780 45,880 104,720 Uncollectible Accounts 18,114 10,000 25,000 15,000 Utilities 185,453 224,000 382,874 400,000 Vehicle Expenses 501,601 538,550 701,372 755,400 Supplies & Services Sub -Total 6,297,722 9,258,295 8,644,747 10,489,766 Total Operating Expenses 37,917,327 40,176,178 36,979,127 43,796,810 Expenses (Non -Operating): Interest Expense 1,249,313 2,436,750 2,092,379 2,604,419 Other Expense 21,141 18,135 391,555 18,625 Total Non -Operating Expenses 1,270,454 2,454,885 2,483,934 2,623,044 Total Expenses 39,187,781 42,631,063 39,463,061 46,419,854 Net Income Before Capital Contributions 6,334,673 5,572,733 7,740,164 9,130,092 Capital Contributions 289,612 - 25,466,436 - Net Income Before Depreciation 6,624,285 5,572,733 33,206,600 9,130,092 Depreciation 7,935,696 9,500,000 9,038,130 9,379,000 Income (Loss) (1,311,411) (3,927,267) 24,168,470 (248,908) ® Financial Summaries I Fiscal Year 2023-24 Budget Page 86 of 107 Expenses (Operating): FY22 Actual FY23 Budget FY23 Projections FY24 Budget Revenue (Operating): Water Revenue (Residential) 15,861,493 16,933,387 14,756,075 19,683,344 Water Revenue (Commercial & Fire Det.) 1,606,688 1,737,255 1,639,577 2,016,621 Water Revenue (Landscape/Irrigation) 3,839,467 4,046,832 3,640,243 4,769,326 Service Charges 13,358,664 14,720,797 14,729,859 16,076,351 Property Tax - CFC Charges 2,940,151 3,103,900 3,300,357 3,597,389 PFAS Impact Fee 889,401 - - - Other Operating Revenue 1,123,730 1,171,574 1,204,799 1,252,987 Total Operating Revenue 39,619,594 41,713,745 39,270,910 47,396,018 Revenue (Non -Operating): - 116,450 76,675 - Interest 143,190 70,200 606,368 780,000 Property Taxes 2,157,211 2,095,000 2,351,079 2,402,796 Other Non -Operating Revenue 89,363 659,672 1,216,777 718,823 Total Non -Operating Revenue 2,389,764 2,824,872 4,174,224 3,901,619 Total Revenue 42,009,358 44,538,617 43,445,134 51,297,637 Expenses (Operating): Variable Water Costs (G.W., Import & Power) Water -Related Costs 17,635,438 13,656,768 11,046,823 14,576,854 Fixed Costs 1,668,633 1,839,855 1,850,950 2,242,467 Power -Related Costs 1,299,314 2,189,451 2,934,621 3,071,848 Variable Water Costs Related Expenses Total 20,603,385 17,686,074 15,832,394 19,891,169 Salary Related Expenses 9,230,304 11,703,642 10,481,360 11,488,469 Reduction for Capital Project Labor (344,250) (367,200) Salary Related Expenses Total 9,230,304 11,359,392 10,481,360 11,121,269 Supplies & Services Board Election - 116,450 76,675 - Communications 107,981 166,307 169,665 210,004 Contractual Services 534,009 541,358 574,773 634,152 Data Processing 236,946 361,462 346,478 463,532 District Activities, Emp Recognition 27,340 38,677 41,995 58,223 Dues & Memberships 83,144 82,932 79,506 106,833 Fees & Permits 361,468 416,062 410,392 444,853 Insurance 237,545 369,402 322,405 412,250 Maintenance 1,105,701 1,122,055 1,427,186 1,467,855 Materials 829,497 2,313,020 1,226,684 2,383,837 Non -Capital Equipment 148,701 151,105 161,379 253,285 Office Expense 32,447 35,956 36,509 40,418 Professional Services 966,622 1,560,430 1,563,517 1,417,133 Training 29,151 69,748 36,509 62,396 Travel & Conferences 19,310 85,199 38,998 86,462 Uncollectible Accounts 14,700 8,500 21,250 12,750 Utilities 158,342 190,400 325,443 340,000 Vehicle Expenses 418,570 473,350 629,802 676,400 Supplies & Services Sub -Total 5,311,474 8,102,413 7,489,166 9,070,383 Total Operating Expenses 35,145,163 37,147,879 33,802,920 40,082,821 Expenses (Non -Operating) Interest on Long Term Debt 1,249,313 2,436,750 2,092,379 2,604,419 Other Expense 2,440 12,350 388,278 12,325 Total Non -Operating Expenses 1,251,753 2,449,100 2,480,657 2,616,744 Total Expenses 36,396,916 39,596,979 36,283,577 42,699,565 Net Income (Loss) Before Capital Contributions 5,612,442 4,941,638 7,161,557 8,598,072 Capital Contributions 176,963 - 25,050,300 Net Income (Loss) Before Depreciation 5,789,405 4,941,638 32,211,857 8,598,072 Depreciation 6,442,545 8,005,000 7,524,955 7,690,000 Income (Loss) (653,140) (3,063,362) 24,686,902 908,072 ® Financial Summaries I Fiscal Year 2023-24 Budget 2 Page 87 of 107 ® Financial Summaries I Fiscal Year 2023-24 Budget 3 Page 88 of 107 FY22 Actual FY23 Budget FY23 Projections FY24 Budget Revenue (Operating): Sewer Charge Revenue 2,870,431 3,115,771 3,077,368 3,582,947 Sewer Parcel Assessments (Locke Ranch) 333,965 363,158 356,954 410,497 Other Operating Revenue 187,502 116,255 92,519 74,230 Total Operating Revenue 3,391,898 3,595,184 3,526,841 4,067,674 Revenue (Non -Operating): Interest 36,185 36,725 134,255 168,000 Other Non -Operating Revenue 85,013 33,270 96,995 16,635 Total Non -Operating Revenue 121,198 69,995 231,250 184,635 Total Revenue 3,513,096 3,665,179 3,758,091 4,252,309 Expenses (Operating): Salary Related Expenses 1,785,916 1,933,167 2,020,626 2,335,406 Reduction for Capital Project Labor (60,750) (40,800) Salary Related Expenses Total 1,785,916 1,872,417 2,020,626 2,294,606 Supplies & Services Board Election - 20,550 13,531 - Communications 18,873 26,693 25,890 30,236 Contractual Services 67,453 78,681 77,220 87,379 Data Processing 38,179 55,152 56,312 76,418 District Activities, Emp Recognition 4,817 6,823 7,411 10,272 Dues & Memberships 14,659 14,590 14,030 18,792 Fees & Permits 34,806 51,928 47,039 54,447 Insurance 41,920 65,188 56,895 72,750 Maintenance 312,357 405,845 391,984 576,545 Materials 57,047 64,280 75,710 84,955 Non -Capital Equipment 57,726 60,195 70,123 74,815 Office Expense 5,726 6,344 6,427 7,132 Professional Services 204,130 168,330 158,066 152,637 Training 11,678 13,402 15,310 13,497 Travel & Conferences 3,321 17,581 6,882 18,258 Uncollectible Accounts 3,414 1,500 3,750 2,250 Utilities 27,111 33,600 57,431 60,000 Vehicle Expenses 83,031 65,200 71,570 79,000 Supplies & Services Sub -Total 986,248 1,155,882 1,155,581 1,419,383 Total Operating Expenses 2,772,164 3,028,299 3,176,207 3,713,989 Expenses (Non -Operating): Other Expense 18,701 5,785 3,277 6,300 Total Non -Operating Expenses 18,701 5,785 3,277 6,300 Total Expenses 2,790,865 3,034,084 3,179,484 3,720,289 Net Income (Loss) Before Capital Contributions 722,231 631,095 578,607 532,020 Capital Contributions 112,649 - 416,136 Net Income Before Depreciation 834,880 631,095 994,743 532,020 Depreciation 1,493,151 1,495,000 1,513,175 1,689,000 Income (Loss) (658,271) (863,905) (518,432) (1,156,980) ® Financial Summaries I Fiscal Year 2023-24 Budget 3 Page 88 of 107 DEPARTMEIN SUMMARIEI4 ® Financial Summaries I Fiscal Year 2023-24 Budget Page 89 of 107 DEPARTMENT SUMMARIES Board of Directors Salary Related Expenses Salaries $ 66,900 $ 90,000 $ 58,500 $ 90,000 Fringe Benefits 1,640 2,237 10,793 20,934 Mandatory Benefits 5,472 7,412 4,674 7,942 Salary Related Expenses Total $ 74,012 $ 99,649 $ 73,967 $ 118,876 Supplies & Services Board Election $ - $ 137,000 $ 90,206 $ - District Meetings & Events 827 1,500 1,000 1,500 Dues & Memberships 297 660 300 60 Fees & Permits 1,500 - - - Non Capital Equipment - 2,000 1,000 11000 Office Expense 824 800 800 800 Professional Development 3,000 2,400 - 1,000 Professional Services 27,403 33,000 33,000 39,000 Travel & Conferences 9,176 32,350 5,500 29,000 Supplies & Services Total $ 43,026 $ 209,710 $ 131,806 $ 72,360 Administration Salary Related Expenses Salaries $ 1,267,260 $ 1,351,536 $ 1,278,025 $ 1,361,774 Fringe Benefits 251,032 647,828 672,971 624,630 Mandatory Benefits 1,001,193 1,738,027 1,565,352 1,682,625 Salary Related Expenses Total $ 2,519,485 $ 3,737,391 $ 3,516,348 $ 3,669,029 Supplies & Services Communications Contractual Services District Meetings & Events Dues & Memberships Fees & Permits Non Capital Equipment Office Expense Professional Development Professional Services Travel & Conferences Supplies & Services Total $ 34,396 $ 91,750 $ 92,950 $ 129,440 6,145 6,064 4,964 4,461 8,015 13,500 13,650 19,995 89,349 85,507 83,847 112,515 6,427 1,000 2,000 3,000 4,339 3,500 3,500 4,000 3,086 1,700 3,400 3,600 2,421 5,500 5,150 6,000 449,110 476,000 540,600 541,000 3,083 48,030 22,880 36,640 $ 606,371 $ 732,551 $ 772,941 $ 860,651 ® Financial Summaries I Fiscal Year 2023-24 Budget 5 Page 90 of 107 DEPARTMENT SUMMARIES Finance Salary Related Expenses Salaries $ 1,154,563 $ 1,197,527 $ 1,100,115 $ 1,230,209 Fringe Benefits 213,345 221,838 240,669 211,964 Mandatory Benefits 122,834 130,628 114,635 139,784 Salary Related Expenses Total $ 1,490,742 $ 1,549,993 $ 1,455,419 $ 1,581,957 Supplies & Services Communications $ 87,712 $ 92,250 $ 96,057 $ 98,800 Contractual Services 56,070 59,825 62,444 68,670 District Meetings & Events 576 900 1,380 1,100 Dues & Memberships 665 1,455 1,060 1,370 Fees & Permits 265,735 307,060 284,570 317,516 Maintenance - 300 300 300 Non Capital Equipment 951 500 250 300 Office Expense 7,356 9,950 8,319 12,450 Professional Development 2,175 6,050 5,825 6,583 Professional Services 61,336 83,200 66,026 84,150 Travel & Conferences 2,630 6,900 6,500 11,830 Uncollectible Accounts 18,114 10,000 25,000 15,000 Supplies & Services Total $ 503,320 $ 578,390 $ 557,731 $ 618,069 Engineering Salary Related Expenses Salaries $ 757,477 $ 1,186,625 $ 880,504 $ 1,253,347 Fringe Benefits 48,709 224,392 249,602 201,569 Mandatory Benefits 105,551 118,736 107,711 128,757 Salary Related Expenses Total $ 911,737 $ 1,529,753 $ 1,237,817 $ 1,583,673 Supplies & Services Communications $ 2,376 $ 4,000 $ 4,048 $ 7,000 Contractual Services 39,934 1,500 - Data Processing 46,530 9,000 7,800 9,500 District Meetings & Events 1,204 1,000 500 1,000 Dues & Memberships 1,728 2,050 1,119 3,230 Fees & Permits 8,651 13,130 11,940 14,284 Maintenance 218,396 488,000 719,946 828,000 Materials 4,036 - - Non Capital Equipment 159 300 300 300 Office Expense 2,790 1,700 1,700 1,700 Professional Development 6,983 15,000 9,010 12,500 Professional Services 307,115 659,560 637,099 462,620 Travel & Conferences 3,549 2,500 2,500 11,250 Supplies & Services Total $ 643,451 $ 1,197,740 $ 1,395,962 $ 1,351,384 ® Financial Summaries I Fiscal Year 2023-24 Budget 0 Page 91 of 107 DEPARTMENT SUMMARIES Operations Salary Related Expenses Salaries $ 3,918,584 $ 4,455,853 $ 4,098,881 $ 4,549,860 Fringe Benefits 982,379 1,018,145 991,989 995,556 Mandatory Benefits 514,212 578,536 492,860 636,145 Salary Related Expenses Total $ 5,415,175 $ 6,052,534 $ 5,583,730 $ 6,181,561 Supplies & Services Contractual Services $ 345,169 $ 394,200 $ 398,006 $ 444,400 Data Processing 22,292 - 27,376 30,000 District Meetings & Events 6,806 6,000 10,162 10,000 Dues & Memberships 80 700 60 300 Fees & Permits 113,961 146,800 158,921 164,500 Maintenance 1,190,771 1,029,600 1,088,924 1,206,100 Materials 879,644 2,372,300 1,297,394 2,463,792 Non Capital Equipment 174,471 180,000 201,452 297,500 Office Expense 14,330 17,500 18,317 18,500 Professional Development 23,407 43,200 22,834 39,800 Professional Services 42,541 45,000 55,058 61,000 Travel & Conferences 1,348 2,500 - 5,500 Utilities 100,173 125,000 283,874 301,000 Vehicle Expenses 501,601 538,550 701,372 755,400 Supplies & Services Total $ 3,416,594 $ 4,901,350 $ 4,263,750 $ 5,797,792 Information Technology Salary Related Expenses Salaries Fringe Benefits Mandatory Benefits Salary Related Expenses Total Supplies & Services Contractual Services Data Processing District Meetings & Events Maintenance Materials Non Capital Equipment Office Expense Professional Development Professional Services Utilities Supplies & Services Total W YL $ 83,838 $ 91,444 $ 85,974 $ 91,478 17,909 16,052 22,674 15,881 10,701 11,167 10,643 12,574 $ 112,448 $ 118,663 $ 119,291 $ 119,933 $ 125,152 $ 113,450 $ 133,000 $ 151,100 206,303 407,614 367,614 500,450 86 200 200 200 8,891 10,000 10,000 10,000 2,864 5,000 5,000 5,000 26,507 25,000 25,000 25,000 9,658 10, 000 10,000 10,000 2,317 2,500 2,500 3,510 239,482 306,000 306,000 326,000 85,280 99,000 99,000 99,000 $ 706,540 $ 978,764 $ 958,314 $ 1,130,260 Financial Summaries I Fiscal Year 2023-24 Budget 7 Page 92 of 1 DEPARTMENT SUMMARIES Human Resources Salary Related Expenses Salaries $ 379,151 $ 418,153 $ 403,924 $ 433,348 Fringe Benefits 71,826 81,310 68,892 80,677 Mandatory Benefits 41,644 49,363 42,598 54,821 Salary Related Expenses Total $ 492,621 $ 548,826 $ 515,414 $ 568,846 Supplies & Services Communications $ 2,370 $ 5,000 $ 2,500 $ 5,000 Contractual Services 28,992 45,000 53,579 52,900 District Meetings & Events 14,643 22,400 22,514 34,700 Dues & Memberships 5,684 7,150 7,150 8,150 Insurance 279,465 434,590 379,300 485,000 Office Expense 129 650 400 500 Professional Development 526 8,500 6,500 6,500 Professional Services 43,765 126,000 83,800 56,000 Travel & Conferences 2,845 10,500 8,500 10,500 Supplies & Services Total $ 378,419 $ 659,790 $ 564,243 $ 659,250 ® Financial Summaries I Fiscal Year 2023-24 Budget 8 Page 93 of 1 PROJECTS ® Financial Summaries I Fiscal Year 2023-24 Budget Page 94 of 107 1 -Year CIP Schedule PROJECT COST FY2023-24 Planning & Design $ 400,000 Construction (Contract) 13,380,490 Project Management/Inspection 217,510 YLWD Capitalized Labor 408,000 ANNUAL CAPITAL IMPROVEMENT COST TOTAL 1 $ 14,406,000 PROJECT FUNDING FY2023-24 PAY -GO $ 1,461,405 Line of Credit - Debt Funded 12,944,595 ANNUAL CAPITAL IMPROVEMENT FUNDING TOTAL $ 14,406,000 PROJECT NAME FY2023-24 BNSF Crossing -Veterans Way and S. Highland $ 1,336,061 Golden Ave Waterline 305,498 Hidden Hills BPS Upgrades 255,131 Imperial Waterline Improvement 2,938,333 Mountain View Waterline Replacement 598,938 PRS Rehabilitation Project *Based on AMP & Asset Scores 300,000 Timber Ridge BPS Pump Replacement 4,209,634 Waterline Replacement *Based on AMP & Leak History 2,600,000 Well 22 Equipping 5,000 Well Rehabilitation Project 396,000 Total Water CIP $ 12,944,595 Green Crest Lift Station Rehab $ 400,000 Main Street Sewer Replacement 552,530 Sewer System Rehabilitation and Replacement Project 508,875 Total Sewer CIP I $ 1,461,405 CIP Total $ 14,406,000 CAPITAL OUTLAY FY2023-24 MWDSC & YLWD Helicopter Hydrant $ 200,000 Vehicle Replacement 480,000 Security Improvements/Modifications 50,000 Outlav Total $ 730,000 ® Financial Summaries I Fiscal Year 2023-24 Budget 10 Page 95 of 1 ITEM NO. 9.5. Yorba Linda Water District AGENDA REPORT MEETING DATE: June 1, 2023 TO: Board of Directors FROM: Mark Toy, General Manager STAFF CONTACTS: Annie Alexander, Senior Executive Assistant / Board Secretary SUBJECT: Designation of Voting Representative for Association of California Water Agencies (ACWA) Board Officers' Election RECOMMENDATION: That the Board of Directors designate one Director to serve as the District's voting representative in the upcoming election for ACWA President and Vice President for the 2024-25 term. SUMMARY: ACWA has launched two separate but concurrent election processes for the 2024-2025 term: the Board officers' election for President and Vice President and the region board elections. The biggest change to the election process is that voting will no longer take place during conferences. Instead, voting will take place electronically from July 17 - September 15, 2023. Ballots will be distributed on Monday, July 17, 2023 and include all qualified candidates, in addition to the Election Committee's preferred candidates. All candidates will also be listed on ACWA's website and invited to participate in a townhall style webinar in which members can ask the candidates questions. Each member agency in good standing may vote in the election for President and Vice President. Member agencies must designate the agency's one voting representative by submitting an Authorized Voting Representative Form due Friday, June 16, 2023. The deadline to submit the ballot is Friday, September 15, 2023 and announcement of the successful candidates will occur on Wednesday, September 27, 2023. If the Board desires to provide the designated Director with voting instructions prior to submission of the ballot, candidate information can be brought to the August 3, 2023 regular meeting for consideration. ATTACHMENTS: ACWA Authorized Voting Representative Form Page 96 of 107 ACWA has launched two separate but concurrent election processes for the 2024-'25 term: the board officers' election for President and Vice President and the region board elections. In order to vote for the board officers, each member agency must designate one voting representative by June 16. To designate your agency's one voter, submit this Authorized Voting Representative Form by the June deadline. If you do not designate a representative to vote by the deadline, your agency's General Manager will be the authorized voter by default. Authorized voters will receive an electronic ballot on July 17. For more information about ACWA's elections, visit www.acwa.com/elections. Member Agency's Name Authorized Voting Representative's Authorized Voting Representative's Name Email Agency's Phone No. Authorized Voting Representative's Phone No. ❑ Our member agency would like to cast a paper ballot by U.S. mail instead of voting electronically. Please provide the mailing address below only if you are voting by mail. Mailing Address Print Name of Member Agency's Authorized Signatory X Authorized Signatory Signature Date City, State and Zip SAVE & SUBMIT Page 97 of 107 ITEM NO. 11.1. Yorba Linda Water District AGENDA REPORT MEETING DATE: June 1, 2023 TO: Board of Directors FROM: Mark Toy, 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: WACO Fri, May 5 ACWA Committee Mtgs/Spring Conference Tue, May 9 Miller/DesRoches MWDSC Board Tue, May 9 PYLUSD Board Tue, May 9 Barbre ACWA Spring Conference Wed, May 10 DesRoches OC LAFCO Commission Wed, May 10 YL Planning Commission Wed, May 10 Hawkins (As Needed) YL Mayor's Prayer Breakfast Thu, May 11 Barbre ACWA Spring Conference Thu, May 11 DesRoches SAWPA Commission Tue, May 16 CalMutuals Board Tue, May 16 Barbre YL City Council Tue, May 16 DesRoches Placentia City Council Tue, May 16 Lindsey Brea City Council Tue, May 16 Hawkins MWDOC Board Wed, May 17 Miller OCWD Board Wed, May 17 DesRoches Placentia First Responders Recognition Breakfast Thu, May 18 Hawkins/Lindsey OCSan Board Wed, May 24 Hawkins YL Planning Commission Wed, May 24 Hawkins (As Needed) YLWD/PYLUSD Joint Agency Committee Wed, May 31 Barbre/Lindsey As of May 24, 2023 Page 98 of 107 ITEM NO. 11.2. Yorba Linda Water District MEETING DATE: TO: FROM: STAFF CONTACTS: SUBJECT: AGENDA REPORT June 1, 2023 Board of Directors Mark Toy, General Manager Mark Toy, General Manager General Manager's Report A brief update on District activities and matters of interest as of May 24, 2023. General Manager An extremely busy reporting period highlighted by the Spring ACWA conference in Monterey, CA from May 8-11, 2023. VP DesRoches, Director Miller, AGM Davert, and I attended all (or portions of) the conference and exhibition activities. The ACWA conference continues to provide an incredible platform for networking with all of our water industry professionals. Dr. Miller attended the ACWA-JPIA committee meetings while VP DesRoches, AGM Davert, and I each attended various meetings in order to cover down on as many committee meetings as possible. For me, of note were issues that came out of the Agriculture (AG) and Groundwater (GW) committee meetings. In AG, the focus was on regulatory streamlining, the Sustainable Groundwater Management Act (SGMA), and the work of Groundwater Sustainability Agencies (GSAs). I also attended the Federal Issue Forum where experts from FEMA, USFS, and NOAA discussed grant funding related to hazard/disaster mitigation (protecting from fire and flood). Finally, I attended a 2 - hour ethics training session that had, among its many topics, deep dives into the Brown Act and the Public Records Act. While at the ACWA conference, I had the good fortune of meeting with Dr. Marty Ralph, Director of the Center for Western Weather and Water Extremes at the Scripps Institution of Oceanography at the University of California, San Diego. Dr. Ralph is the leader in the concept behind Forecast Informed Reservoir Operations (FIRO). Most notably, the U.S. Army Corps of Engineers are considering (or are currently implementing) FIRO pilot studies that will have a positive impact on the Orange County Water Basin. Dr. Ralph invited me to participate in the August FIRO conference so that I can collaborate with many local, state, and federal agencies — an excellent opportunity for creating more community partnerships for YLWD. At the invitation of MWDSC Chair Adan Ortega, Jr., the San Gabriel Valley Water Association invited me to be its quarterly keynote speaker on June 18, 2023 at the Pomona Valley Mining Company. It was an excellent opportunity for me to share our work at the YLWD as well as discuss future opportunities for community partnerships with other water districts in the Southern California area. Operations Page 99 of 107 From April 1 - May 15, 2023, the Hydrant Crew serviced 426 hydrants, repaired 18, and conducted 3 fire flow tests. For the first two weeks of May, average water consumption was 14.3 mgd, and we produced 95% groundwater during that period. We reduced the non-compliant backflow tests, down from over 500 two months ago, to 20 remaining - great effort from John Brundahl, Ruben Maldonado, and Rachel Padilla and her staff. Engineering The City of Yorba Linda and Engineering staff met to discuss the CIP, developer projects, and paving projects. Of note, the City will be granting easements so that YLWD may move forward with the construction of the Main Street Sewer project. Engineering and Operations worked together to finalize the FY2023-24 CIP budget. The Timber Ridge Booster Pump Station project is now well underway. The team removed the old natural gas engine. Site clearing and staging are completed, backup power is on-site, and construction is in progress. Finance ■ The finance team and the District's auditors completed the Interim Audit with clean findings. The many tests and reviews of the District's finances yielded no issues or recommendations. The team will conduct fieldwork for the fiscal year-end audit in August. Human Resources and Risk Management HR extended an offer of employment to a candidate for the Safety Officer position with a start date of June 5, 2023. Active recruitment for the Public Affairs Officer and Principal Engineer is underway. We expect to begin recruiting for the vacant Plant Operator and Maintenance Worker positions soon. Public Affairs ■ The monthly report from CommunicationsLAB is attached. ATTACHMENTS: 1. CommunicationsLAB Monthly Report 2. BOD Approved Agreements $75K+ 3. Status of Due Outs Page 100 of 107 .v Communications AB discover your voice May Activity Report TO: Malissa Muttaraid, Interim Public Affairs Officer, Yorba Linda Water District FROM: Diego Teran, Sr. Account Manager, Communications LAB DATE: May 18, 2023 RE: Current communications projects Below are highlights of current Communications Lab projects for Yorba Linda Water District: Social Media • Agency provided updated graphics, and updated copy for mid-May—mid-July calendar for client's review. Next sten: Client to provide feedback. Graphic/Web design • Client to provide details about PFAS Treatment Plant Fact Sheet PDF for website. Agency's social media team to visit client's facilities to capture visuals for this piece, and other posts, on week of May 22. • Client to provide details for Quarterly Print/Digital Newsletter bill insert. Video Production • Agency submitted "Don't Clog Pipes with FOGs" reel. Next sten: Client to provide feedback. Client to rerecord cleaning sewer video voiceover. Next sten: Client to provide date for agency to re- record audio. 701 e chapman ave. orange, ca 92866 www.communicationsiab.com Page 101 of 107 YLWD Active Agreements $75K+ Approved by Board of Directors SINGLE AGREEMENTS From To Amount Approved ACWA Joint Powers Insurance Authority - Joint Powers 1979 Present Calculated Annually 02/22/79 Bank of America - Revolving Credit 2020 Present $20,000,000 + Interest 04/28/20 Base Hill Inc. - Maintenance Services 2023 2025 $121,200 3 -Yr Cumulative Estimate 12/13/22 Bri htview Landscape, Inc. - Landscape Maintenance 2023 2025 $124,200 3 -Yr Cumulative Estimate 12/13/22 CalPERS - Prefunding of Other Post Employment Benefits 2011 Present $5,000 Annual Minimum 01/26/11 GCI Construction, Inc. - Mountain View Waterline Replacement 2023 Present $745,325 04/06/23 Kidman Gagen Law(Formerly Kidman, Behrens & Ta ue, LLP - General Counsel Services 2011 Present Retainer + Hourly Rates 10/27/11 Lance, Soil & Lun hard, LLP - Professional Auditing Services 2022 2026 $176,320 5 -Yr Cumulative 03/08/22 MKN and Associates - Hydraulic Model & Water Master Plan 2022 2025 $500,00 3 -Yr Cumulative 06/14/22 OCWD, City of Anaheim, YLWD and IRWD - SAVI Ranch Annexation 2010 2066 Calculated Annually 08/12/10 OCWD, MWDOC, and YLWD - Long -Term Groundwater Storage Program Funding - In -lieu for Well No. 19 2003 2053 Calculated Annually 10/23/03 Pacific H drotech Corporation - Timber Ridge Booster Pump Station Rehabilitation 2022 2024 $4,982,170 10/24/22 Tetra Tech, Inc. - On -Call Professional Engineering Services 2020 2025 $1,500,000 3 -Yr Cumulative + 2 -Yr Ext 01/14/20 Toy, Richard Mark - Employment Agreement 2022 2025 $265,000 Yr Sala + $600 Mo Auto Allow 08/23/22 US Bank - Securities Custody Services 2018 Present Calculated Monthly 02/13/18 CUMULATIVE AGREEMENTS I rom To Amount 0 1111 pproved Coast Surveying, Inc. - On -Call Land Surveying Services 2020 2023 $200,000 3 -Yr Cumulative Between Contractors 06/23/20 D. Woolley and Associates - On -Call Land Surveying Services 2020 2023 $200,000 3 -Yr Cumulative Between Contractors 06/23/20 Johnson -Frank and Associates, Inc. - On -Call Land Surveying Services 2020 2023 $200,000 3 -Yr Cumulative Between Contractors 06/23/20 Hushmand Associates, Inc. - On -Call Geotechnical Services 2021 2024 $350,000 3 -Yr Cumulative Between Contractors 10/13/21 Leighton Consulting, Inc. - On -Call Geotechnical Services 2021 2024 $350,000 3 -Yr Cumulative Between Contractors 10/13/21 Page 102 of 107 DUE OUTS FROM BOARD MEETINGS AND OTHER REQUESTS PENDING DATE REQUESTOR DESCRIPTION ASSIGNED STATUS 05/25/23 BB Informational brochure for residents near MM In progress. heli -hydrants. 05/25/23 BB Status of CFC Collections. DL In progress. Agenda item to consider positions on Scheduled for 05/25/23 BB S.1429, S.1430, S.1432, and S.1433. MM 06/15/23 BOD meeting. TPA contact Dave Reynolds at ACWA Response pending 05/04/23 WM/BB regarding their official position, if any, on MM negotiations with bill HR 215 and HR 872. author. Consider revising visual representation of water/sewer fund revenues and Staff will seek 05/04/23 WM expenses in financial reports to identify DL additional projected expenses and strategic clarification. financial planning. 05/04/23 - Revisit branding for PFAS Scheduled for Treatment Plant. 06/01/23 BOD 05/04/23 meeting. 01/05/23 BB MT/JD 01 /05/23 - Agenda item for BOD decision Completed at on replacement and protection of logos 03/02/23 BOD on District facilities. meeting. 05/04/23 WM Update fact sheet regarding YLWD MM In progress. general info. Look into providing support to Serrano 05/04/23 BB WD regarding issue with IRWD and MT In progress. Santiago Dam (Irvine Lake). In progress. Some costs are reimbursed Monthly report on legal counsel by developers. 05/04/23 TL DL Scheduled to be expenses. included with GM report at 07/06/23 BOD meeting. 04/20/23 WM Enhance content on website for PFAS MM In progress. Treatment Plant. Page 103 of 107 Page 104 of 107 Pending filing of Initiate filing of amicus brief should case appeal. Kidman and 04/20/23 BB between CA Restaurant Assn and City of MM TPA performing Berkley be appealed to Supreme Court. background research in interim. Update 1 -Yr CIP slide to indicate which Scheduled for 04/20/23 PH/TD projects are multi-year beyond FY24 and RW 07/06/23 BOD include budgeted amounts for FY23 for meeting. eetsng meeti. g each project. Plan for partial funding of UAL in FY24. Scheduled for 04/20/23 BB/TL FY23 and FY24 projections for DL 06/15/23 BOD contributions to reserves. meeting. Scheduled for 05/31/23 Committee meeting. 04/0 Explore having District engineers work PYLUSD schools Ol /055/23 /23 WM/BB with/present to engineering students in MM made aware of PYLUSD high schools. YLWD education opportunities. They will contact YLWD as desired. Scheduled for 05/31/23 Committee meeting. ROP programs would 04/06/23 Explore Regional Occupational Program need to be made 01/05/23 BB (ROP) opportunities for PYLUSD high MM with North Orange school students. County ROP and offered to all NOCROP students. May require hiring consultant to create education program. 05/04/23 - Suggest staff participation in Tour scheduled ACC -OC committee meeting on 06/14/23 at 10:00 AM. 05/09/23 during which Public Affairs Staff participated in Manager for SoCal Gas will be virtual meeting and 05/04/23 presenting. contacted Clarissa 04/06/23 BB 04/06/23 - Follow up with new rep at MM Serpas to schedule 01/05/23 SoCal Gas. tour of YLWD infrastructure. 01 /05/23 - Agenda item to revisit Previously contacted Balanced Energy resolution and impact Emily Grant and of natural gas regulations on District SoCal Gas had no backup operations. update at that time. Page 104 of 107 Page 105 of 107 Agenda item for authorized voting rep Scheduled for 04/06/23 BB form for ACWA election. AA 06/01/23 BOD meeting. 05/04/23 - Bring employee and Board policies to BOD. Scheduled for 05/04/23 BB MT/GK 06/15/23 BOD 04/06/23 04/06/23 - Bring draft harassment / meeting. discrimination / retaliation prevention policy back to BOD. Pending Supreme 04/06/23 - Comprehensive report from Court ruling. TPA including impact specifically on Requested TPA Orange County and YLWD. obtain additional information. Could 04/06/23 potentially impact 02/01/23 BB MM YLWD in regard to discharge, hydrant flushing, reporting, 02/01/23 - Report from TPA regarding and permitting. local impact of revisions to "Waters of the TPA report included United States". with GM Report at 04/06/23 BOD meeting. Consider establishing restricted reserve to Scheduled for 03/16/23 BB cover potential shortfall of CFC revenue. DL 06/15/23 BOD meeting. Contact Paul Jones to explore funding strategies for transitioning customers on septic to District sewer collection system. Meeting scheduled 03/16/23 BB/TL Include feasibility of YLWD providing MT/DD/R 06/22/23 to discuss. customers with loans without forming an W RW provided AD and potentially partnering with locations of septic. OCSan. Bring back options for BOD consideration in near future if possible. Scheduled for 06/15/23 BOD meeting. Any 01/05/23 WM Agenda item to revisit travel expense AA changes will need to reimbursement policy. be incorporated in BOD policy manual and staff policy letter. Page 105 of 107 COMPLETED DATE REQUESTOR DESCRIPTION ASSIGNED STATUS Agenda item to consider positions on Discussed during 05/04/23 BB AB 755 and AB 1594. MM 05/18/23 BOD meeting. Enhance social media messaging to 05/04/23 BB highlight active projects and note MM Noted for future. 04/20/23 increased costs to District for utilities and infrastructure maintenance. 05/04/23 BB Remove unbudgeted classifications GK Completed and from future budgeted positions listings. noted. No longer necessary 04/06/23 BB Agenda item to discuss full transition to DD/RH as special districts .gov domain. excluded from legislation. List of contracts exceeding $75K Included in GM 04/06/23 PH approved by BOD. AA Report at 06/01/23 BOD meeting. 04/20/23 BB Number of customers receiving paper- DD/DL Approx 17,000. based bills. Agenda item to consider position on Discussed during 04/20/23 BB H.R.872 FISH Act and H.R.215 WATER for MM 05/04/23 BOD California Act. meeting. Page 106 of 107 ITEM NO. 13.1. Yorba Linda Water District AGENDA REPORT MEETING DATE: June 1, 2023 TO: Board of Directors FROM: Mark Toy, General Manager STAFF CONTACTS: Annie Alexander, Senior Executive Assistant / Board Secretary SUBJECT: Meetings from June 2 - June 30, 2023 Event Date Time Attendance By WACO Fri, Jun 2 7:30 AM SAWPA Commission Tue, Jun 6 9:30 AM PYLUSD Board Tue, Jun 6 5:00 PM Barbre YL City Council Tue, Jun 6 6:30 PM Lindsey Brea City Council Tue, Jun 6 7:00 PM DesRoches Placentia City Council Tue, Jun 6 7:00 PM Hawkins MWDOC Board Wed, Jun 7 8:30 AM Miller OCWD Board Wed, Jun 7 5:30 PM DesRoches MWDSC Board Tue, Jun 13 12:00 PM OC LAFCO Commission Wed, Jun 14 8:15 AM YL Planning Commission Wed, Jun 14 6:30 PM Hawkins (As Needed) Board of Directors Regular Meeting Thu, Jun 15 3:00 PM SAWPA Commission Tue, Jun 20 9:30 AM CalMutuals Board Tue, Jun 20 2:00 PM Barbre PYLUSD Board Tue, Jun 20 6:00 PM Barbre YL City Council Tue, Jun 20 6:30 PM Miller Brea City Council Tue, Jun 20 7:00 PM DesRoches Placentia City Council Tue, Jun 20 7:00 PM Lindsey MWDOC Board Wed, Jun 21 8:30 AM Miller OCWA Meeting Wed, Jun 21 12:30 PM OCWD Board Wed, Jun 21 5:30 PM DesRoches OCSan Board Wed, Jun 28 6:00 PM Hawkins YL Planning Commission Wed, Jun 28 6:30 PM Hawkins (As Needed) ISDOC Quarterly Meeting Thu, Jun 29 11:30 AM As of May 24, 2023 Page 107 of 107