HomeMy WebLinkAbout2015-06-25 - Board of Directors Meeting Agenda Packet
AGENDA
YORBA LINDA WATER DISTRICT
BOARD OF DIRECTORS REGULAR MEETING
Thursday, June 25, 2015, 8:30 AM
1717 E Miraloma Ave, Placentia CA 92870
1. CALL TO ORDER
2. PLEDGE OF ALLEGIANCE
3. ROLL CALL
Ric Collett, President
Michael J. Beverage, Vice President
Phil Hawkins
Robert R. Kiley
Gary T. Melton
4. ADDITIONS/DELETIONS TO THE AGENDA
5. PUBLIC COMMENTS
Any individual wishing to address the Board is requested to identify themselves and state the matter on which
they wish to comment. If the matter is on the agenda, the Board 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 matters of public interest and matters within the jurisdiction of the Water District. Comments are limited to three
minutes.
6. SPECIAL RECOGNITION
6.1. Recognition of Delia Lugo, Finance Manager, for 5 Years of Service to the District
7. CONSENT CALENDAR
All items listed on the consent calendar are considered to be routine matters, status reports, or documents
covering previous Board instructions. The items listed on the consent calendar may be enacted by one motion.
There will be no discussion on the items unless a member of the Board, staff, or public requests further
consideration.
7.1. Minutes of the Board of Directors Regular Meeting held May 28, 2015
Recommendation: That the Board of Directors approve the minutes as presented.
7.2. Payments of Bills, Refunds, and Wire Transfers
Recommendation: That the Board of Directors ratify and authorize disbursements in
the amount of $1,192,467.09.
8. ACTION CALENDAR
This portion of the agenda is for items where staff presentations and Board discussions are needed prior to
formal Board action.
8.1. Revised Budgeted Positions for FY 2015/2016
Recommendation: That the Board of Directors approve Resolution No. 15-15
Adopting the Budgeted Positions for Fiscal Year 2015/2016 and Rescinding
Resolution No. 15-11.
8.2. Proposed Budget for FY 2015/16
Recommendation: That the Board of Directors approve Resolution No. 15-16
Adopting the Budget for Fiscal Year 2015/16 and Rescinding Resolution No. 14-08.
9. REPORTS, INFORMATION ITEMS, AND COMMENTS
9.1. President's Report
9.2. Directors' Reports
9.3. General Manager's Report
9.4. General Counsel's Report
9.5. Future Agenda Items and Staff Tasks
10. COMMITTEE REPORTS
10.1. Interagency Committee with MWDOC and OCWD
(Collett / Melton)
· Next meeting is scheduled July 28, 2015 at 4:00 p.m.
10.2. Joint Agency Committee with City of Placentia
(Melton / Kiley)
· Minutes of the meeting held June 22, 2015 at 2:00 p.m. (To be provided at the next
regular Board meeting.)
· Next meeting is yet to be scheduled.
10.3. Joint Agency Committee with City of Yorba Linda
(Collett / Beverage)
· Minutes of the meeting held June 23, 2015 at 10:00 a.m. (To be provided at the next
regular Board meeting.)
· Next meeting is yet to be scheduled.
10.4. Citizens Advisory Committee
(Collett)
· Minutes of the meeting held June 22, 2015 at 8:30 a.m. (To be provided at the next
regular Board meeting.)
· Next meeting is scheduled to be held July 27, 2015 at 8:30 a.m.
11. INTERGOVERNMENTAL MEETINGS
11.1. YL LMCAC - June 11, 2015 (Beverage - As Needed)
11.2. YL City Council - June 16, 2015 (Collett)
11.3. MWDOC Board - June 17, 2015 (Melton)
11.4. OCWD Board - June 17, 2015 (Kiley)
11.5. YL Planning Commission - June 24, 2015 (Hawkins)
11.6. OCSD - June 24, 2015 (Kiley/Beverage)
12. BOARD OF DIRECTORS ACTIVITY CALENDAR
12.1. Meetings from June 26, 2015 - July 31, 2015
13. CONFERENCES, SEMINARS, AND SPECIAL EVENTS
This section of the agenda is for the Board of Directors to authorize Director attendance at the listed events.
13.1. Weymouth Water Treatment Plant Inspection Trip - July 17, 2015
MWDOC Water Policy Forum - July 29, 2015
Recommendation: That the Board of Directors authorize Director attendance at
these events if desired.
14. ADJOURNMENT
14.1. The next Regular Board of Directors Meeting will be held Thursday, July 9, 2015 at 8:30
a.m.
Items Distributed to the Board Less Than 72 Hours Prior to the Meeting
Pursuant to Government Code section 54957.5, non-exempt public records that relate to open session agenda items
and are distributed to a majority of the Board less than seventy-two (72) hours prior to the meeting will be available for
public inspection in the lobby of the District’s business office located at 1717 E. Miraloma Avenue, Placentia, CA 92870,
during regular business hours. When practical, these public records will also be made available on the District’s internet
website accessible at http://www.ylwd.com/.
Accommodations for the Disabled
Any person may make a request for a disability-related modification or accommodation needed for that person to be
able to participate in the public meeting by telephoning the Executive Secretary at 714-701-3020, or writing to Yorba
Linda Water District, P.O. Box 309, Yorba Linda, CA 92885-0309. Requests must specify the nature of the disability and
the type of accommodation requested. A telephone number or other contact information should be included so the
District staff may discuss appropriate arrangements. Persons requesting a disability-related accommodation should
make the request with adequate time before the meeting for the District to provide the requested accommodation.
ITEM NO. 7.1
AGENDA REPORT
Meeting Date: June 25, 2015
Subject:Minutes of the Board of Directors Regular Meeting held May 28, 2015
STAFF RECOMMENDATION:
That the Board of Directors approve the minutes as presented.
ATTACHMENTS:
Name:Description:Type:
2015-05-28_-_BOD_-_Minutes.doc Minutes Minutes
Approved by the Board of Directors of the
Yorba Linda Water District
6/25/2015
MB/PH 5-0
1
MINUTES OF THE
YORBA LINDA WATER DISTRICT
BOARD OF DIRECTORS REGULAR MEETING
Thursday, May 28, 2015, 8:30 a.m.
1717 E Miraloma Ave, Placentia CA 92870
1. CALL TO ORDER
The May 28, 2015 Regular Meeting of the Yorba Linda Water District Board of
Directors was called to order by President Collett at 8:30 a.m. The meeting was
held in the Board Room at the District’s Administration Building located at 1717
East Miraloma Avenue in Placentia, California 92870.
2. PLEDGE OF ALLEGIANCE
Director Beverage led the pledge.
3. ROLL CALL
DIRECTORS PRESENT STAFF PRESENT
Ric Collett, President Marc Marcantonio, General Manager
Michael J. Beverage, Vice President Steve Conklin, Engineering Manager
Robert R. Kiley John DeCriscio, Operations Manager
Phil Hawkins Gina Knight, Human Resources / Risk Manager
Gary T. Melton Art Vega, Information Technology Manager
Damon Micalizzi, Public Information Manager
Annie Alexander, Executive Secretary
Cindy Botts, Management Analyst
Ken Mendum, Water Quality Superintendent
Matt Woolsey, Maintenance Worker I
ALSO PRESENT
Daniel Mole, Chair, YLWD Citizens Advisory Committee
Brett Barbre, Director, MWDSC and MWDOC
Eddy Beltran, Partner, Kidman Law LLP
Tom Lindsey, Mayor Pro Tem, City of Yorba Linda
Dee Dee Friedrich, President, Yorba Linda Country Riders
Rosemarie Sauer, Resident
Alan Smith, Member, California Pool & Spa Association
Brett Gereau, Resident
4. ADDITIONS/DELETIONS TO THE AGENDA
None.
5. PUBLIC COMMENTS
Mr. Brett Barbre, Director for MWDSC and MWDOC, addressed the Board and
reported that MWD’s Board of Directors had recently voted to increase funding
by $350M for the agency’s turf removal rebate program. He indicated that due to
demand, these funds may be depleted by the end of August.
2
Ms. Rosemarie Sauer, resident, addressed the Board and requested clarification
regarding the meter reading schedule as related to the effective date of the
proposed drought penalties. Mr. Marcantonio responded. Ms. Sauer also
commented on the City’s proposed moratorium on issuing building permits for the
construction of new pools and outdoor spas.
6. SPECIAL RECOGNITION
6.1. Introduce Matt Woolsey, Newly Hired Maintenance Worker I
Mr. Mendum introduced Mr. Woolsey and provided the Board with an
overview of his background and work experience. The Board welcomed
Mr. Woolsey to the District.
Director Barbre, Mr. Mendum and Mr. Woolsey left the meeting at this time.
7. COMMITTEE REPORTS
7.1. Citizens Advisory Committee
(Collett)
Minutes of the meeting held May 18, 2015 at 8:00 a.m. were
provided in the agenda packet.
Mr. Mole addressed the Board and provided a report regarding
matters discussed during the meeting including an overview of the
most recent budget workshop and the institution of Stage 3 water
conservation measures. He also noted that Ms. Cheryl Spencer-
Borden and Mr. Bill Guse were not present at the meeting and that
the minutes would need to be corrected.
Next meeting is scheduled to be held June 22, 2015 at 8:30 a.m.
8. CONSENT CALENDAR
Director Beverage made a motion, seconded by Director Hawkins, to approve the
Consent Calendar. Motion carried 5-0.
8.1. Minutes of the Board of Directors Regular Meeting held March 25, 2015
Recommendation: That the Board of Directors approve the minutes as
presented.
8.2. Minutes of the Board of Directors Workshop Meeting held March 31, 2015
Recommendation: That the Board of Directors approve the minutes as
presented.
8.3. Payments of Bills, Refunds, and Wire Transfers
Recommendation: That the Board of Directors ratify and authorize
disbursements in the amount of $1,165,516.58.
3
8.4. Final Progress Payment No. 2 and Request to File Notice of Completion
for the Richfield Campus Spoils Project
Recommendation: That the Board of Directors approve Final Progress
Payment No. 2 in the net amount of $93,585.45 to The Stone Collector
and 5% retention of $7,317.80; authorize staff to file the Notice of
Completion and release the retention thirty-five days following recordation,
if no liens have been filed; release the Labor and Material Bond; and
release the Faithful Performance Bond in one year if no defects have been
found for construction of the Richfield Campus Spoils Project, Job No.
2014-13S.
8.5. Declaration of Restrictive Covenants with Mr. Rodney Farley, 3993 Sage
Ridge Drive and Mr. Denis Ernandes, 3983 Sage Ridge Drive
Recommendation: That the Board of Directors authorize the President and
Board Secretary to execute the Declaration of Restrictive Covenants, one
each, with Mr. Rodney Farley and Mr. Denis Ernandes.
8.6. Agreement with Switch for a Nevada Colocation Site to Implement Phase
4 (Disaster Recovery) of the Storage Solution and Recovery Plan
Recommendation: That the Board of Directors authorize the General
Manager to execute the Colocation Facilities Agreement with Switch in the
amount of $500 a month, subject to final approval by legal counsel.
9. ACTION CALENDAR
9.1. Proposed Establishment of Water Use Restrictions and Imposition of
Drought Penalties to Comply with State of California Mandate
Mr. Marcantonio explained that this Ordinance had been developed in
response to Governor Brown’s executive order calling for a statewide
reduction in potable water use, and the subsequent emergency drought
regulations adopted by the State Water Resources Control Board
(SWRCB), in which a conservation mandate of 36% comparative to 2013
consumption was set for the District. Water purveyors who fail to meet
their established conservation mandates may be subject to penalties of up
to $10,000 per day. In order to address this mandate, staff has prepared
an Ordinance to establish water use restrictions and impose administrative
penalties upon customers who exceed them. The collection of these
penalties will not be used to recover the cost of providing water service.
Mr. Marcantonio further indicated that while the Board had discretion
regarding the penalty amounts, he would suggest that no single penalty
exceed $1,000 in order to align with current legislation. This change
would only affect the proposed penalty amount associated with Block 6 for
Irrigation. Staff and legal counsel then responded to questions from the
Board.
4
Mr. Mole addressed the Board and indicated that a residential customer in
Block 3 could reduce their consumption by more than 36% and still be
penalized. He noted that the ordinance did not address customers who
may be experiencing a hardship or those that may be penalized on a
regular basis. The Board and staff then responded to Mr. Mole’s concerns
and explained the calculations utilized to determine the penalty blocks.
Ms. Rosemarie Sauer, resident, addressed the Board and asked for
clarification regarding the penalty blocks and associated units.
Mr. Allen Smith, member, California Pool & Spa Association, addressed
the Board and commented on enforcement as related to the proposed
ordinance and customer education associated with pool/spa maintenance
and water conservation. He also provided an overview of various
alternatives available for the initial filling and refilling of pools and outdoor
spas.
Ms. Dee Dee Friedrich, President, Yorba Linda Country Riders, addressed
the Board and asked when the horse trail near Highland Reservoir was
going to be reopened. The Board requested staff to look into the matter.
Ms. Friedrich left the meeting at this time.
Director Beverage made a motion, seconded by Director Kiley, to adopt
Ordinance No. 15-01 as amended Instituting Drought Penalties to Comply
with the State of California Mandate. Motion carried 5-0 on a Roll Call
vote.
Mr. Mole left the meeting at this time.
10. DISCUSSION ITEMS
10.1. Potential Amendments to Ordinance No. 09-01 Instituting Water
Conservation Measures, Prohibition Against Water Waste and Water
Shortage Supply Contingencies
Mr. Marcantonio explained that this matter was placed on the agenda in
order for the Board to discuss any potential revisions.
Mr. Allen Smith, member, California Pool & Spa Association, addressed
the Board and commented on the potential moratorium on issuing building
permits for the construction of pools and outdoor spas. He also cited
some statistics regarding water consumption for pools/spas as compared
to landscape. Mr. Smith then responded to questions from the Board.
Ms. Rosemarie Sauer, resident, addressed the Board and commented on
the likelihood of homeowners covering their pools on a daily basis.
5
Mr. Brett Gereau, resident, California addressed the Board and
commented on the number of pools in the City of Yorba Linda that may be
in the process of being constructed or remodeled. He requested that the
Board consider moving the prohibition against the initial filling and refilling
of pools and outdoor spas more than 1’ to Stage 4 versus Stage 3 of the
District’s water conservation ordinance. And furthermore, that Stage 3
require the use of pool covers.
Mayor Pro Tem Lindsey addressed the Board and requested that YLWD
provide regular reports to the City Council regarding the drought and the
District’s related activities.
Following further discussion, the Board determined to schedule a
workshop at some point in the future to address potential revisions to
Ordinance No. 09-01.
10.2. Draft FY 2015/16 Operating Budget (Materials to be provided at the
meeting.)
This matter was not discussed during the meeting.
11. REPORTS, INFORMATION ITEMS, AND COMMENTS
11.1. President's Report
President Collett reported on his attendance at the OC Water Summit.
11.2. Directors' Reports
Directors Melton, Beverage, Kiley and Hawkins reported on their
attendance at the following events.
Drought Response Grant Program Workshop – May 14, 2015
OC Water Summit – May 15, 2015
Tour of Mesa Water District Facility – May 18, 2015
11.3. General Manager's Report
Mr. Marcantonio provided the Board with an overview of his activities and
meeting attendance. He then asked each manager in attendance (or their
designee) to provide a report regarding activities within their respective
departments.
11.4. General Counsel's Report
Mr. Beltran commented in issues facing the Coachella Valley Water
District related to the state’s mandated conservation percentage.
11.5. Future Agenda Items and Staff Tasks
Director Beverage requested that staff look into potential water losses due
to contractors connecting directly to fire hydrants (i.e. street sweepers) to
refill their equipment and the possibility of constructing a pay meter filling
station for this purpose.
6
12. COMMITTEE REPORTS CONTINUED
12.1. Investment Ad Hoc Committee
(Hawkins / Beverage)
Next meeting is yet to be scheduled.
12.2. YLWD-City of Placentia Joint Agency Committee
(Melton / Kiley)
Next meeting was scheduled to be held June 16, 2015 at 9:00 a.m.
but is in the process of being rescheduled.
12.3. YLWD-City of Yorba Linda Joint Agency Committee
(Collett / Beverage)
Minutes of the meeting held May 19, 2015 at 10:00 a.m. will be
provided at the next regular Board meeting.
Next meeting is yet to be scheduled.
12.4. YLWD-MWDOC-OCWD Joint Agency Committee
(Collett / Melton)
Minutes of the meeting held May 26, 2015 at 4:00 p.m. will be
provided at the next regular Board meeting.
Next meeting is scheduled to be held July 28, 2015 at 4:00 p.m.
13. INTERGOVERNMENTAL MEETINGS
Directors Melton, Collett, Kiley, Hawkins and Beverage reported on their
attendance at the following meetings.
13.1. YL Planning Commission - May 13, 2015 (Melton)
13.4. MWDOC Board - May 20, 2015 (Melton)
13.2. OCWD Board - May 14, 2015 (Collett)
13.3. YL City Council - May 19, 2015 (Collett)
13.5. OCWD Board - May 20, 2015 (Kiley)
13.6. YL Planning Commission - May 27, 2015 (Hawkins)
13.7. OCSD - May 27, 2015 (Kiley/Beverage)
7
14. BOARD OF DIRECTORS ACTIVITY CALENDAR
14.1. Meetings from May 29, 2015 – June 30, 2015
The Board reviewed the activity calendar. Director Collett stated that he
was unable to attend the OCWD Board meeting on June 3, 2015. Director
Melton offered to attend in his place.
15. CONFERENCES, SEMINARS, AND SPECIAL EVENTS
15.1. Groundwater Replenishment System Initial Expansion Dedication - June
26, 2015
Director Hawkins made a motion, seconded by Director Beverage, to
authorize Director attendance at this event if desired. Motion carried 5-0.
16. ADJOURNMENT
16.1. The meeting was adjourned at 11:24 a.m. The next Regular Board of
Directors Meeting will be held Thursday, June 11, 2015 at 8:30 a.m.
Annie Alexander
Assistant Board Secretary
ITEM NO. 7.2
AGENDA REPORT
Meeting Date: June 25, 2015 Budgeted:Yes
To:Board of Directors Cost Estimate:$1,192,467.09
Funding Source:All Funds
From:Marc Marcantonio, General
Manager
Presented By:Delia Lugo, Finance Manager Dept:Finance
Reviewed by Legal:N/A
Prepared By:Richard Cabadas, Accounting
Assistant I
CEQA Compliance:N/A
Subject:Payments of Bills, Refunds, and Wire Transfers
SUMMARY:
Section 31302 of the California Water Code says the District shall pay demands made against it when
they have been approved by the Board of Directors. Pursuant to law, staff is hereby submitting the list
of disbursements for Board of Directors’ approval.
STAFF RECOMMENDATION:
That the Board of Directors ratify and authorize disbursements in the amount of $1,192,467.09.
DISCUSSION:
The major items on this disbursement list are as follows: A check of $104,269.49 to ACWA/JPIA for
July’s 2015 medical and dental premium; a wire of $473,945.62 to MWDOC for April 2015 water
purchases; a wire of $34,915.44 to So. California Edison for May’s 2015 electricity charges for multiple
locations; and a wire of $32,957.39 to Southern California Gas Company for May’s 2015 gas charges for
multiple locations. The balance of $291,912.96 is routine invoices.
The Accounts Payable check register total is $938,000.90; Payroll No. 12 total is $254,466.19; and the
disbursements of this agenda report are $1,192,467.09. A summary of the checks is attached.
PRIOR RELEVANT BOARD ACTION(S):
The Board of Directors approves bills, refunds and wire transfers semi-monthly.
ATTACHMENTS:
Name:Description:Type:
15-CS_0625.pdf CAP SHEET Backup Material
CkReg062515.pdf CHECK REGISTER Backup Material
15_CC_0625.pdf CREDIT CARD SUMMARY Backup Material
Approved by the Board of Directors of the
Yorba Linda Water District
6/25/2015
MB/PH 5-0
.
June 17, 2015
CHECK NUMBERS & WIRES:
Computer Checks 65769—65867 $ 396,182.45
Void Check 65078 $ 0.00
___________
$ 396,182.45
WIRES:
W061515 MWDOC $ 473,945.62
W062215 So. Cal Edison $ 34,915.44
W062215A So. California Gas Co. $ 32,957.39
____________ $ 541,818.45
TOTAL OF CHECKS & WIRES $938,000.90
PAYROLL NO. 12:
Direct Deposits $ 160,332.77
Third Party Checks 6160—6168 $ 50,532.05
Payroll Taxes $ 43,601.37
$ 254,466.19
TOTAL OF PAYROLL $254,466.19
----------------------------------------------------------------------------------------------------------------------
DISBURSEMENT TOTAL: $1,192,467.09
==================================================================
APPROVED BY THE BOARD OF DIRECTORS MINUTE ORDER AT BOARD
MEETING OF June 25, 2015
==================================================================.
Check No.Date Vendor Name Amount Description
65790 06/25/2015 ACWA/JPIA 104,269.49 MEDICAL & DENTAL PREM- JULY 15
65798 06/25/2015 Air Resources Board 615.00 REG#148395 - PERMIT
65787 06/25/2015 ALBERT CABRAL 59.36 CUSTOMER REFUND
65791 06/25/2015 Alternative Hose Inc.128.61 HPV1200 HD
65792 06/25/2015 America's Instant Signs 1,134.00 VEHICLE LETTERING/SIGNS
65793 06/25/2015 Annie Alexander 103.65 REIMBURSEMENT - ALEXANDER, A
65794 06/25/2015 Apollo Technologies Inc.430.00 CLOSED LOOPS - WATER TREATMENT
65795 06/25/2015 Applied Best Practices LLC 990.00 PROF SERVICES - CDAR
65796 06/25/2015 Aqua-Metric Sales Co.16,461.57 WAREHOUSE STOCK
65797 06/25/2015 Aramark 741.19 UNIFORM SERVICE
65809 06/25/2015 ARC 20.00 PLANWELL DATA NETWORK
65799 06/25/2015 AT & T 46.30 CIRCUIT 78KS315PT
65800 06/25/2015 Autoscribe Corporation 525.75 PAYMENT VISION GATEWAY
65802 06/25/2015 B & M Lawn and Garden Inc 40.68 MAINTENANCE PARTS
65801 06/25/2015 BC Traffic Specialist 3,219.29 SAFETY EQUIPMENT
65811 06/25/2015 C. Wells Pipeline 7,356.96 WAREHOUSE STOCK
65803 06/25/2015 CalCard US Bank 12,269.70 CREDIT CARD TRANSACTIONS FROM APRIL TO JUNE 2015
65804 06/25/2015 CDW Government, Inc 208.66 IT HARDWARE
65789 06/25/2015 CENTRAL MORTGAGE 296.22 CUSTOMER REFUND
65805 06/25/2015 Chambers Group Inc.6,304.12 HIDDEN HILLS - PROFESSIONAL SERVICES - MAY
65806 06/25/2015 City Of Anaheim 24,971.11 LAKEVIEW & RICHFIELD - ELECTRICITY CHARGES - MAY '15
65807 06/25/2015 City Of Placentia 3,987.50 SEWER FEES - MAY 2015
65808 06/25/2015 Cla-Val Co.2,422.42 CLA-VALVE PARTS
65828 06/25/2015 Costco Online 242.39 VIDEO CAMERA
65810 06/25/2015 Culligan of Santa Ana 2,020.46 EQUIPMENT - PE SOFTENER
65812 06/25/2015 Dell Marketing L.P.13,008.44 IT - COMPUTER EQUIPMENT
65775 06/25/2015 DIANE ZAMMT 4.37 CUSTOMER REFUND
65813 06/25/2015 Dick's Lock & Safe Inc.105.50 SERVICE CALL & LABOR
65815 06/25/2015 Dion & Sons, Inc.4,690.39 MYSELLA S3 N 40B
65783 06/25/2015 EFRAIN VAZQUEZ 101.62 CUSTOMER REFUND
65816 06/25/2015 Eisel Enterprises, Inc.3,040.74 LID, COVER & MTR BOX
65817 06/25/2015 Elite Equipment Inc 1,002.88 BREAKER - UNIT 207
65818 06/25/2015 Elk Grove Ford 25,015.74 2015 FORD 350 - #1FDRF3G6XFEC92376
65784 06/25/2015 ELYSSE SALUMBIDES 100.61 CUSTOMER REFUND
65819 06/25/2015 Employee Relations, Inc.119.40 PRE-EMPLOYMENT BACKGROUND
65820 06/25/2015 Energy Environmental Soln, Inc 2,400.00 ICE TESTING - VALLEY VIEW
65821 06/25/2015 eSecurityToGo, LLC 10,630.04 CAPITAL - DISASTER RELIEF - SERVER
65823 06/25/2015 EyeMed 1,355.60 EYE MED - JUNE 2015
65822 06/25/2015 Fairway Ford Sales, Inc.80.15 INDICATOR
65778 06/25/2015 FENG DUYUAN 55.69 CUSTOMER REFUND
65782 06/25/2015 FERDI SATIO 36.92 CUSTOMER REFUND
65824 06/25/2015 Fleet Services, Inc 88.56 2.5 GAL DEF
65825 06/25/2015 Flex Advantage 112.50 FLEX ADVANTAGE - MAY 2015
65826 06/25/2015 Fry's Electronics 4,260.88 IT EQUIPMENT
65827 06/25/2015 Haaker Equipment Co.262.20 BALL VALVE ASS'Y
65829 06/25/2015 Infosend Inc.19,072.64 PRINT, DATA & POSTAGE
65781 06/25/2015 ISAAC GROSSO 44.22 CUSTOMER REFUND
65830 06/25/2015 Jackson's Auto Supply - Napa 329.37 AUTO MAINTENANCE
65774 06/25/2015 JEFF NEPPLE 65.85 CUSTOMER REFUND
65831 06/25/2015 Jennifer Hill 270.00 REIMBURSEMENT - DALTON & DETTORRE - WUE EXAM
65832 06/25/2015 JOHNSON - FRANK & ASSOCIATES, INC.25,000.00 J2014-12 - YLWD 2015 PIPELINE
65833 06/25/2015 Jorge Arias 158.04 BOOT REIMBURSEMENT - ARIAS, J
65834 06/25/2015 Kidman Law 12,344.00 LEGAL SERVICES
65835 06/25/2015 Konica Minolta Business 567.01 BIZHUB 552 & 181 LEASE
65836 06/25/2015 Los Angeles Times 116.40 LA TIMES DELIVERY - 11/11/15
65837 06/25/2015 Managed Health Network 168.75 EAP - JUNE 2015
65839 06/25/2015 Marc Marcantonio 217.82 MILEAGE REIMBURSEMENT - MARC
65838 06/25/2015 Marina Landscape, Inc 6,438.85 MONTHLY MAINTENANCE - MAY
65773 06/25/2015 MARK BEASLEY 5.03 CUSTOMER REFUND
65840 06/25/2015 Mc Fadden-Dale Hardware 29.16 HARDWARE SUPPLIES
65841 06/25/2015 Mc Master-Carr Supply Co.224.44 STEEL SAFETY CANS
65867 06/25/2015 Municipal Water District 225.00 SMART TIMER REBATE - APRIL 15
W061515 06/15/2015 Municipal Water District 473,945.62 WATER DELIVERIES - APRIL 2015
65842 06/25/2015 NatPay Online Business Solutions 23.10 DOCULIVERY - MAY 2015
Yorba Linda Water District
Check Register
For Checks Dated: 06/12/2015 thru 6/25/2015
65785 06/25/2015 NEXT LEVEL PROPERTY INVESTMENTS LLC.421.08 CUSTOMER REFUND
65843 06/25/2015 Nickey Kard Lock Inc 4,209.59 FUEL - MAY 2015
65844 06/25/2015 Nickey Petroleum Co Inc 1,397.52 MOBIL DTE HEAVY MEDIUM
65770 06/25/2015 OK HWAN KIM 38.47 CUSTOMER REFUND
65848 06/25/2015 P.T.I. Sand & Gravel, Inc.320.81 MATERIAL - +30 FILL SAND
65845 06/25/2015 Pacific Communications Tech 1,602.00 LABOR - DIAGNOSE LOW RF SIGNAL
65846 06/25/2015 Pacific Truck Equipment Inc.8,755.97 VR-70 AIR COMPRESSOR
65847 06/25/2015 Powerstride Battery 94.73 BATTERY PS65-775 - UNIT 175
65849 06/25/2015 Quinn Power Systems Associates 65.30 FREIGHT
65856 06/25/2015 Rachel Padilla/Petty Cash 458.60 PETTY CASH - OFFICE
65788 06/25/2015 RAUL GONZALEZ 211.41 CUSTOMER REFUND
65850 06/25/2015 Red Wing Shoe Store - Orange 780.16 BOOTS - ARNADO, BRUNDAHL, & MARTINEZ
65851 06/25/2015 RKI Engineering, LLC 3,600.00 LABOR - DIAGNOSE LOW RF SIGNAL
65852 06/25/2015 Robert Kiley 174.23 TRAVEL EXP - REIMBURSEMENT
65769 06/25/2015 ROBERT VAN DUSEN 22.87 CUSTOMER REFUND
65771 06/25/2015 ROSE M. RUIZ 40.07 CUSTOMER REFUND
65853 06/25/2015 Sanders Paving, Inc.13,950.00 ASPHALT REPAIR - 16 LOCATIONS
65854 06/25/2015 SC Prime Source Inc.4,800.00 JANITORIAL SERVICE - JUNE 2015
65779 06/25/2015 SHIN KANG 54.67 CUSTOMER REFUND
65855 06/25/2015 Solarwinds Inc.423.00 IP ADDRESS MANAGER IP1000
W062215 06/22/2015 Southern Calif Edison Co.34,915.44 MULTIPLE LOCATIONS - MAY 2015
W062215A 06/22/2015 Southern Calif Gas Co.32,957.39 MULTIPLE LOCATIONS - MAY 2015
65860 06/25/2015 St.Jude Hospital Yorba Linda 35.00 DMV PHYSICAL EXAM
65776 06/25/2015 STACY FINN 88.76 CUSTOMER REFUND
65858 06/25/2015 Stantec Consulting Services Inc.8,584.00 J2014-23 - PROF. SERVICES
65857 06/25/2015 Stater Bros. Markets 82.94 MISCELLANEOUS SUPPLIES
65772 06/25/2015 STEFANIE URZUA 37.16 CUSTOMER REFUND
65859 06/25/2015 Steven Enterprises 7,425.00 COLORTRAC SC 42C XPRESS
65780 06/25/2015 TAMMY REES 218.26 CUSTOMER REFUND
65861 06/25/2015 Time Warner Cable 1,687.21 FIBER INET & CABLE - RICHFIELD & MIRALOMA
65862 06/25/2015 Townsend Public Affairs, Inc.5,000.00 CONSULTING SERVICE - JUNE 2015
65863 06/25/2015 Underground Service Alert 231.00 YLWD NEW TICKET CHARGES
65864 06/25/2015 United Industries 1,489.23 PPE EQUIPMENT
65777 06/25/2015 W. PARTNERS 52.99 CUSTOMER REFUND
65865 06/25/2015 Walters Wholesale Electric Co.3,871.81 IT HARDWARE - PSTRLX2IHGA
65866 06/25/2015 West Coast Safety Supply Co 1,421.52 NUOVA CONTEC & MAX-CLAW
65814 06/25/2015 White Nelson Diehl Evans LLP 3,750.00 1ST INTERIM BILLING - AUDIT
65786 06/25/2015 XIANG XIANG ZHU 150.75 CUSTOMER REFUND
938,000.90
Date Vendor Name Amount Description
4/14/2015 Taco Maria 41.56 Lunch with MWDOC
5/1/2015 OC Ice 50.93 Ice for community outreach
5/6/2015 Facebook, Inc.20.73 Facebook advertisement
5/15/2015 Disneyland Resort Parking 25.00 OC Water summit - parking
5/19/2015 Kimmie's Coffee Cup 32.07 Breakfast meeting with Yorba Linda
5/26/2015 Yorba Linda Chamber of Commerce 15.00 Lunch meeting with Yorba Linda Chamber
5/27/2015 AWWA 143.50 Mook - M36 Water loss & audits
5/27/2015 Minuteman Press 77.76 Business cards for Micalizzi, D
5/27/2015 KB Design 114.48 T-Shirts for Aries, J & Woolsey, M
5/28/2015 One Source 139.18 (15) white light bulbs
6/1/2015 Firstaidsuppliesonline.com 220.53 First aid supplies
6/1/2015 Electronicdisplays.com 289.99 Speaker timer for Board Room
6/1/2015 Mobile Industrial 432.26 Production parts for Elk Mountain
6/1/2015 B&M Lawn & Garden 50.24 Oil for 2 Stroke tools
6/2/2015 Home Depot 436.48 Quickcrete concrete, ladder and hardware supplies
6/2/2015 Mobile Industrial 29.16 CO2 for production
6/2/2015 Home Depot 150.06 Shop vacuum and filters
6/2/2015 Fry's Electronics 18.34 Memory card reader
6/2/2015 Yorba Linda Chamber of Commerce 15.00 Yorba Linda Chamber lunch meeting
6/2/2015 AWWA - CA/NV 270.00 Water Use Efficiency Exam for Hill & De Anda
6/3/2015 Inland Group 5,682.00 Water conservation letters
6/3/2015 Orvac Electronics 383.34 Tools for SCADA use
6/4/2015 Harrington Industrial 49.47 4"x12" sch80 nipper for AirVac
6/4/2015 Dan Copp Crushing 150.00 Asphalt Disposal
6/4/2015 County Orange 10.50 Parking cost for attending county board meetings
6/4/2015 Water Education Foundation 191.25 Layperson's guide set 2013
6/5/2015 Doughboys Surplus 43.58 Emergency kit for raffle incentive
6/6/2015 Starbucks 23.80 Staff breakfast for Water expo in Anaheim
6/8/2015 ASCE 278.75 American Society of Civil Engineers 15-16 membership
6/9/2015 Sephora 85.32 Safety WORKS - Raffle incentives
6/9/2015 Sears 146.52 Safety WORKS - Raffle incentives
6/9/2015 Walmart 82.62 Safety WORKS - Raffle incentives
6/9/2015 InGreetings.com 21.37 Safety WORKS - Raffle incentives
6/9/2015 AWWA 246.24 (3) AWWA WATER BOOKS - M22, M36 & M52
6/9/2015 Titus Industrial Group 2,071.33 Sewer Lids
6/9/2015 City of Anaheim 15.00 Parking for AWWA Conference
6/10/2015 Knowlwood Anaheim Hills 49.77 SOD for landscape repairs
6/10/2015 Orchard Supply Hardware 37.05 Painting supplies
6/10/2015 Orchard Supply Hardware 82.02 Landscape supplies
6/10/2015 AWWA 2015 ACE CONF 47.50 Parking fee and lunch meeting John D & Javier
12,269.70
Cal Card Credit Card
U S Bank
4/14/15-6/10/15
ITEM NO. 8.1
AGENDA REPORT
Meeting Date: June 25, 2015 Budgeted:Yes
To:Board of Directors
Funding Source:All Funds
From:Marc Marcantonio, General
Manager
Presented By:Gina Knight, HR/Risk Manager Dept:Human
Resources/Risk
Management
Prepared By:Gina Knight, HR/Risk Manager
Subject:Revised Budgeted Positions for FY 2015/2016
SUMMARY:
The District's Board of Directors on an annual basis adopts a Budget. In addition, the Board
considers and approves the funding for the proposed positions for that given fiscal year.
STAFF RECOMMENDATION:
That the Board of Directors approve Resolution No. 15-15 Adopting the Budgeted Positions for
Fiscal Year 2015/2016 and Rescinding Resolution No. 15-11.
DISCUSSION:
On June 11, 2015, the Board of Directors was presented with Resolution No. 15-11. Unfortunately,
an error occurred in Exhibit A. Some of the ranges in the table shifted during a last minute revision.
Therefore, Resolution No. 15-15 with the appropriate ranges is being presented for Board approval.
PRIOR RELEVANT BOARD ACTION(S):
The Board of Directors approved Resolution No. 15-11 on June 11, 2015.
ATTACHMENTS:
Name:Description:Type:
Resolution_No._15-15_-_Budgeted_Positions.docx Resolution No. 15-15 Resolution
Resolution_No._15-15_-_Budgeted_Positions_-
_Exhibit_A.xlsx Resolution No. 15-15 Exhibit A Exhibit
Approved by the Board of Directors of the
Yorba Linda Water District
6/25/2015
RK/GM 5-0 Roll Call
Resolution No. 15-15 Approving Budgeted Positions for FY 2015/16 1
RESOLUTION NO. 15-15
RESOLUTION OF THE BOARD OF DIRECTORS
OF THE YORBA LINDA WATER DISTRICT
ADOPTING THE BUDGETED POSITIONS
FOR FISCAL YEAR 2015/16
AND RESCINDING RESOLUTION NO. 15-11
WHEREAS, the Board of Directors adopted Resolution No. 13-01 on January 24, 2013,
the "Yorba Linda Water District Personnel Rules"; and
WHEREAS, the “Personnel Rules” direct that the number of Authorized Positions and
Salary Ranges are subject to approval by the Board of Directors; and
WHEREAS, the Board of Directors adopted Resolution No. 15-11 on June 11, 2015,
approving the budgeted positions for Fiscal Year 2015/16; and
WHEREAS, it is the desire of the Board of Directors to adopt Budgeted Positions for
Fiscal Year 2015/16 as set forth in Exhibit “A” attached hereto, and to
rescind Resolution No. 15-11.
NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda
Water District as follows:
Section 1. The number of Budgeted Positions as set forth in Exhibit "A" attached
hereto is approved and adopted for Fiscal Year 2015/16 effective July 1,
2015.
Section 2. The General Manager is hereby authorized to employ up to the number of
employees budgeted and funded in each fiscal year without further
approval of the Board of Directors.
Section 3. The General Manager is hereby authorized while this Resolution is active
to fill a budgeted position that is vacated with a new employee at a lower
or equal classification. The General Manager is further authorized to fill a
budgeted position with a part time employee or contract staff.
Section 4. That Resolution No. 15-11 is hereby rescinded effective June 25, 2015.
Resolution No. 15-15 Approving Budgeted Positions for FY 2015/16 2
PASSED AND ADOPTED this 25th day of June 2015 by the following called vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Ric Collett, President
Yorba Linda Water District
ATTEST:
Marc Marcantonio, Board Secretary
Yorba Linda Water District
Reviewed as to form by General Counsel:
Arthur G. Kidman, Esq.
Kidman Law LLP
Salary
Range Position Classification
Budgeted
as of
9/11/2014
Proposed
Change
Budgeted
as of
7/1/2015
12Office Clerk 11
Customer Service Rep I00
Public Affairs Representative011 V
16Meter Reader I 11
Accounting Assistant I11
Customer Service Rep II22
Maintenance Worker I99
Mechanic I 00
18Meter Reader II 22
Customer Service Rep III22 W
Operations/Warehouse Assistant11
Records Management Specialist11
Engineering Technician I00
Maintenance Dist. Operator II88
Water Quality Technician I00
Accounting Assistant II11
Facilities Maintenance11
Mechanic II 11
Information Systems Tech I1122
Exhibit "A"
Resolution No. 15-15
Budgeted Positions for 2015/2016
Effective July 1, 2015
15
17
19
20
21
Information Systems Tech I 1 1
Water Quality Technician II11
Human Resources Technician1-10
Maintenance Dist. Operator III44
Mechanic III 11
Meter Services Lead11
Plant Operator II 33
Construction Inspector 11
Engineering Technician II22
Human Resources Analyst112 X
Instrumentation Technician11
GIS Analyst 11
Sr. Construction Inspector11
Sr. Fleet Mechanic11
Sr. Maintenance Dist. Operator44
Sr. Plant Operator 11
Associate Engineer11
Customer Service Supervisor 11
Safety and Training Analyst11
Construction Project Supervisor11
Management Analyst11
Programmer Analyst11
22
23
24
25
26
27
28
29Water Conservation Supervisor011 Y
IS Administrator 11
Records Management Administrator011
SCADA Administrator11
Sr. Accountant 11
Water Maint. Superintendent11
Water Production Superintendent11
Water Quality Engineer11
32Executive Secretary11
33Public Information Manager11
34Sr. Project Manager11
Engineering Manager11
Finance Manager 11
Human Resources/Risk and Safety Manager11
IT Manager 11
Operations Manager11
General Manager 11
Total 77380
Salary
Range Position Classification
Public Affairs Specialist0.5-0.50
Water Conservation Representative00.50.5 Z
Water Conservation Representative00.50.5 Z
Water Conservation Representative 0 0.5 0.5 Z
30
31
37
Salary Set
by Board
10
Water Conservation Representative 0 0.5 0.5 Z
Water Conservation Representative00.50.5 Z
Total 0.51.52
V
W
X
Y
ZTemporary, part-time positions.
Part-time Public Affairs position to full-time Public Affairs Representative.
One Customer Service Rep III is underfilled with a Customer Service Rep II and is budgeted at a
CSRII.
HR Technician promoted to HR Analyst during FY 2014-2015.
Limited-term Water Conservation Supervisor position filled with District employee serving in an
acting capacity. Due to acting assignment, position is at a Range 29, at the conclusion of the acting
assignment, position will return to Range 28.
ITEM NO. 8.2
AGENDA REPORT
Meeting Date: June 25, 2015
To:Board of Directors
From:Marc Marcantonio, General
Manager
Presented By:Delia Lugo, Finance Manager Dept:Finance
Prepared By:Delia Lugo, Finance Manager
Subject:Proposed Budget for FY 2015/16
SUMMARY:
Attached for the Board's review and consideration is the District's Budget for FY 2015/16. The
budget allocates employee and financial resources to accomplish the District's mission and vision
statements. It presents a framework and financial plan for responsibly carrying out the programs
and capital projects that administer, operate, maintain, protect and replace the assets required to
provide safe and reliable public water and sewer systems.
STAFF RECOMMENDATION:
That the Board of Directors approve Resolution No. 15-16 Adopting the Budget for Fiscal Year
2015/16 and Rescinding Resolution No. 14-08.
DISCUSSION:
In general, this budget identifies $45.1 million in total outlay this next fiscal year, including $30.3
million in total expenses, $7.4 million in depreciation, and $7.4 million for capital projects. Offsetting
this $30.3 million in total expenses is $32.5 million in anticipated revenues, resulting in a gain of
$2.2 million. The Board remains consistent in its decision to not fully fund depreciation expense and
the budget reflects this decision. Therefore, the District will operate with a planned net deficit of $5.1
million.
Attached to this report is Resolution No. 15-16 adopting the Budget for Fiscal Year 2015/16.
The Letter of Transmittal, which provides an overall summary of the FY 2015/16 Budget, and the
Budget Overview will be provided to the Board prior to the scheduled meeting.
STRATEGIC PLAN:
FR 1-B: Prepare a High Level Annual Budget Document and Comprehensive Annual Financial
Report and Compete for Recognition by the Government Finance Officers Association
PRIOR RELEVANT BOARD ACTION(S):
The Board of Director's reviewed preliminary budget summaries for FY 2015/16 at four special
workshops held in March 31, 2015, April 30,2015, May 21, 2015, and June 18, 2015.
ATTACHMENTS:
Name:Description:Type:
Resolution_No._15-16_-_FY_2015-16_Budget.docx Resolution No. 15-16 Resolution
FY_2015-16_Draft_Budget_Document_-
_Financial_Summaries_Budget_DL_2.docx Financial Summaries Backup Material
FY_2015-16_Final_Draft_Budget.pdf Backup Material Distributed Less Than 72 Hours Prior to
the Meeting Backup Material
Resolution No. 15-16 Adopting the Budget for FY 2015/16 1
RESOLUTION NO. 15-16
RESOLUTION OF THE BOARD OF DIRECTORS
OF THE YORBA LINDA WATER DISTRICT
ADOPTING THE BUDGET FOR FISCAL YEAR 2015/16
AND RESCINDING RESOLUTION NO. 14-08
WHEREAS, the Yorba Linda Water District has prepared a one year budget for Fiscal
Year 2015/16; and
WHEREAS, on June 18, 2015, the proposed “Draft” Budget for Fiscal Year 2015/16 was
presented and reviewed at a meeting of the Board of Directors of the
District; and
WHEREAS, the “Final” Budget for Fiscal Year 2015/16 was presented and considered
by the Board of Directors at a regular meeting on June 25, 2015; and
WHEREAS, it is the desire of the Board of Directors to adopt the Budget for Fiscal Year
2015/16, and rescind Resolution No. 14-08.
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 2015/16, set forth in Exhibit “A” attached
hereto, is hereby approved and adopted.
Section 2. The Budget for Fiscal Year 2015/16 is in full force and effect beginning July
1, 2015, and continuing until this Resolution is rescinded by the Board of
Directors.
Section 3. That Resolution No. 14-08 is hereby rescinded effective July 1, 2015.
PASSED AND ADOPTED this 25th day of June 2015, by the following called vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Ric Collett, President
Yorba Linda Water District
Resolution No. 15-16 Adopting the Budget for FY 2015/16 2
ATTEST:
Marc Marcantonio, Board Secretary
Yorba Linda Water District
Reviewed as to form by General Counsel:
Arthur G. Kidman, Esq.
Kidman Law LLP
FINANCIAL SUMMARIES
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
2
Total Revenue and Expenses (Water & Sewer)
FY 2012/13
Actual
FY 2013/14
Actual
FY 2014/15
Budget
FYE 2014/15
Forecast
FY 2015/16
Budget
Revenue (Operating):
Water Revenue (Residential)16,596,680$ 17,502,293$ 17,154,552$ 15,909,458$ 11,472,028$
Water Revenue (Commercial & Fire Det.)1,890,269$ 1,984,096$ 2,074,097$ 1,941,531$ 1,385,979$
Water Revenue (Landscape/Irrigation)4,161,528$ 4,543,942$ 4,792,995$ 4,203,144$ 2,782,183$
Service Charges3,721,462$ 4,341,965$ 4,478,000$ 4,988,739$ 9,426,652$
Sewer Charge Revenue1,561,850$ 1,565,548$ 1,605,292$ 1,588,680$ 1,584,348$
Sewer Parcel Assessments200,189$ 201,054$ 201,000$ 194,895$ 201,500$
Other Operating Revenue723,577$ 1,047,625$ 719,777$ 1,298,393$ 3,592,969$
Total Operating Revenue28,855,555$ 31,186,523$ 31,025,713$ 30,124,841$ 30,445,658$
Revenue (Non-Operating):
Interest137,569$ 145,048$ 112,000$ 144,679$ 93,000$
Property Tax1,340,916$ 1,394,722$ 1,283,642$ 1,454,342$ 1,395,000$
Other Non-Operating Revenue588,854$ 1,325,685$ 533,525$ 708,584$ 607,155$
Total Non-Operating Revenue2,067,339$ 2,865,455$ 1,929,167$ 2,307,604$ 2,095,155$
Total Revenue30,922,894$ 34,051,978$ 32,954,880$ 32,432,445$ 32,540,813$
Expenses (Operating):
Variable Costs13,509,336$ 14,673,144$ 14,928,972$ 13,850,950$ 12,080,410$ -$
Salary Related Expenses7,225,729$ 7,529,481$ 8,509,812$ 7,997,942$ 9,099,218$
Reduction for Capital Project Labor -$ -$ (285,000)$ (183,975)$ (135,000)$
Salary Related Expenses Total7,225,729$ 7,529,481$ 8,224,812$ 7,813,967$ 8,964,218$
Supplies & Services:
Communications199,150$ 214,663$ 294,894$ 195,376$ 301,525$
Contractual Services476,369$ 567,131$ 560,700$ 501,014$ 586,155$
Data Processing133,426$ 158,102$ 186,830$ 160,331$ 233,829$
Dues & Memberships57,402$ 67,531$ 78,065$ 76,732$ 115,110$
Fees & Permits188,354$ 183,295$ 186,190$ 176,405$ 2,926,665$
Board Election-$ -$ 75,000$ -$ -$
Insurance257,274$ 271,117$ 313,340$ 262,518$ 296,340$
Materials752,538$ 714,625$ 658,125$ 700,876$ 795,950$
District Activities, Emp Recognition21,423$ 16,018$ 24,710$ 13,758$ 29,110$
Maintenance457,663$ 403,054$ 507,021$ 524,010$ 747,345$
Non-Capital Equipment182,845$ 138,443$ 152,000$ 135,632$ 167,750$
Office Expense42,343$ 41,465$ 40,475$ 41,452$ 42,850$
Professional Services906,818$ 532,899$ 711,610$ 479,211$ 644,710$
Training25,106$ 34,071$ 65,180$ 46,822$ 75,015$
Travel & Conferences25,461$ 29,453$ 46,500$ 39,084$ 114,730$
Uncollectible Accounts36,383$ 29,632$ 40,000$ 35,600$ 40,000$
Utilities92,333$ 38,201$ 90,800$ 81,402$ 90,850$
Vehicle Expenses367,510$ 409,483$ 358,400$ 356,998$ 372,433$
Supplies & Services Sub-Total4,222,398$ 3,849,183$ 4,389,840$ 3,827,221$ 7,580,367$
Total Operating Expenses24,957,463$ 26,051,808$ 27,543,624$ 25,492,138$ 28,624,995$
Expenses (Non-Operating):
Interest Expense1,781,416$ 1,715,429$ 1,780,793$ 1,714,192$ 1,655,685$
Other Expense228,364$ 47,948$ 72,000$ 9,250$ 22,000$
Total Non-Operating Expenses2,009,780$ 1,763,377$ 1,852,793$ 1,723,442$ 1,677,685$
Total Expenses26,967,243$ 27,815,185$ 29,396,417$ 27,215,580$ 30,302,680$
Net Income Before Capital Contributions3,955,651$ 6,236,793$ 3,558,463$ 5,216,865$ 2,238,134$
Extraordinary Item-$ 5,000,000$ -$ -$ -$
Capital Contributions1,174,673$ 2,128,579$ -$ 80,212$ -$
Net Income Before Depreciation5,130,324$ 13,365,372$ 3,558,463$ 5,297,077$ 2,238,134$
Depreciation6,884,213$ 7,315,084$ 7,337,500$ 7,354,700$ 7,350,000$
Income (Loss)(1,753,889)$ 6,050,288$ (3,779,037)$ (2,057,622)$ (5,111,866)$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
Total Revenue and Expenses (Water & Sewer), Continued
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
3
Total Revenue and Expenses (Water & Sewer), Continued
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
Total Revenue and Expenses (Water & Sewer), Continued
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
4
Total Revenue and Expenses (Water)
FY 2012/13
Actual
FY 2013/14
Actual
FY 2014/15
Budget
FYE 2014/15
Forecast
FY 2015/16
Budget
Revenue (Operating):
Water Revenue (Residential)16,596,680$ 17,502,293$ 17,154,552$ 15,909,458$ 11,472,028$
Water Revenue (Commercial & Fire Det.)1,890,269$ 1,984,096$ 2,074,097$ 1,941,531$ 1,385,979$
Water Revenue (Landscape/Irrigation)4,161,528$ 4,543,942$ 4,792,995$ 4,203,144$ 2,782,183$
Service Charges3,721,462$ 4,341,965$ 4,478,000$ 4,988,739$ 9,426,652$
Other Operating Revenue684,916$ 936,977$ 670,003$ 1,237,953$ 3,556,678$
Total Operating Revenue27,054,855$ 29,309,273$ 29,169,647$ 28,280,826$ 28,623,519$
Revenue (Non-Operating):
Interest121,210$ 131,833$ 100,000$ 130,000$ 85,000$
Property Taxes1,340,916$ 1,394,722$ 1,283,642$ 1,454,342$ 1,395,000$
Other Non-Operating Revenue574,424$ 1,255,176$ 521,600$ 702,159$ 595,230$
Total Non-Operating Revenue2,036,550$ 2,781,731$ 1,905,242$ 2,286,500$ 2,075,230$
Total Revenue29,091,405$ 32,091,004$ 31,074,889$ 30,567,326$ 30,698,749$
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)13,509,336$ 14,673,144$ 14,928,972$ 13,850,950$ 12,080,410$
Salary Related Expenses6,390,207$ 6,728,455$ 7,628,522$ 7,018,668$ 8,238,352$
Reduction for Capital Project Labor -$ -$ (265,050)$ (165,000)$ (120,000)$
Salary Related Expenses Total6,390,207$ 6,728,455$ 7,363,472$ 6,853,668$ 8,118,352$
Supplies & Services
Communications186,573$ 199,790$ 273,786$ 181,700$ 280,232$
Contractual Services442,969$ 528,149$ 521,451$ 465,924$ 545,124$
Data Processing124,249$ 146,497$ 173,752$ 149,108$ 217,461$
Dues & Memberships53,262$ 62,930$ 72,321$ 71,216$ 106,773$
Fees & Permits173,052$ 170,327$ 169,437$ 161,127$ 2,718,822$
Board Election-$ -$ 69,750$ -$ -$
Insurance242,338$ 249,605$ 291,406$ 244,142$ 275,596$
Materials734,474$ 634,634$ 579,369$ 630,630$ 690,479$
District Activities, Emp Recognition20,053$ 14,931$ 22,980$ 12,795$ 27,072$
Maintenance353,309$ 317,247$ 471,530$ 399,014$ 415,101$
Non-Capital Equipment164,430$ 120,883$ 132,525$ 107,307$ 138,338$
Office Expense39,441$ 34,729$ 37,642$ 38,550$ 39,851$
Professional Services876,546$ 508,378$ 672,197$ 448,372$ 544,350$
Training19,741$ 28,293$ 58,571$ 42,057$ 67,718$
Travel & Conferences23,883$ 27,639$ 42,129$ 36,348$ 103,518$
Uncollectible Accounts32,089$ 26,116$ 37,200$ 33,108$ 37,200$
Utilities85,903$ 35,103$ 83,700$ 75,030$ 83,700$
Vehicle Expenses318,240$ 346,351$ 281,139$ 278,077$ 300,328$
Supplies & Services Sub-Total3,890,552$ 3,451,602$ 3,990,886$ 3,374,504$ 6,591,663$
Total Operating Expenses23,790,095$ 24,853,201$ 26,283,331$ 24,079,123$ 26,790,426$
Expenses (Non-Operating)
Interest on Long Term Debt1,781,416$ 1,715,429$ 1,780,793$ 1,714,192$ 1,655,685$
Other Expense228,364$ 47,948$ 72,000$ 9,250$ 22,000$
Total Non-Operating Expenses2,009,780$ 1,763,377$ 1,852,793$ 1,723,442$ 1,677,685$
Total Expenses25,799,875$ 26,616,578$ 28,136,123$ 25,802,565$ 28,468,110$
Net Income (Loss) Before Capital Contributions3,291,530$ 5,474,426$ 2,938,766$ 4,764,760$ 2,230,639$
Extra-Ordinary Item-$ 5,000,000$ -$ -$ -$
Capital Contributions711,319$ 1,235,502$ -$ 61,035$ -$
Net Income (Loss) Before Depreciation4,002,849$ 11,709,928$ 2,938,766$ 4,825,795$ 2,230,639$
Depreciation5,580,026$ 5,982,770$ 5,992,500$ 6,012,184$ 6,003,400$
Income (Loss)(1,577,177)$ 5,727,158$ (3,053,734)$ (1,186,388)$ (3,772,761)$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
Total Revenue and Expenses (Water), Continued
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
5
Total Revenue and Expenses (Water), Continued
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
Total Revenue and Expenses (Water), Continued
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
6
Total Revenue and Expenses (Sewer)
FY 2012/13
Actual
FY 2013/14
Actual
FY 2014/15
Budget
FYE 2014/15
Forecast
FY 2015/16
Budget
Revenue (Operating):
Sewer Charge Revenue1,561,850$ 1,565,548$ 1,605,292$ 1,588,680$ 1,584,348$
Sewer Parcel Assessments200,189$ 201,054$ 201,000$ 194,895$ 201,500$
Other Operating Revenue38,661$ 110,648$ 49,774$ 60,440$ 36,291$
Total Operating Revenue1,800,700$ 1,877,250$ 1,856,066$ 1,844,015$ 1,822,139$
Revenue (Non-Operating):
Interest16,359$ 13,215$ 12,000$ 14,679$ 8,000$
Other Non-Operating Revenue14,430$ 70,509$ 11,925$ 6,425$ 11,925$
Total Non-Operating Revenue30,789$ 83,724$ 23,925$ 21,104$ 19,925$
Total Revenue1,831,489$ 1,960,974$ 1,879,991$ 1,865,119$ 1,842,064$
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)-$ -$ -$ -$ -$
Salary Related Expenses835,522$ 801,026$ 881,290$ 979,273$ 860,865$
Reduction for Capital Project Labor -$ -$ (19,950)$ (18,975)$ (15,000)$
Salary Related Expenses Total835,522$ 801,026$ 861,340$ 960,298$ 845,865$
Supplies & Services
Communications12,577$ 14,873$ 21,108$ 13,676$ 21,293$
Contractual Services33,400$ 38,982$ 39,249$ 35,090$ 41,031$
Data Processing9,177$ 11,605$ 13,078$ 11,223$ 16,368$
Dues & Memberships4,140$ 4,601$ 5,744$ 5,516$ 8,337$
Fees & Permits15,302$ 12,968$ 16,753$ 15,278$ 207,843$
Board Election-$ -$ 5,250$ -$ -$
Insurance14,936$ 21,512$ 21,934$ 18,376$ 20,744$
Materials18,064$ 79,991$ 78,756$ 70,247$ 105,472$
District Activities, Emp Recognition1,370$ 1,087$ 1,730$ 963$ 2,038$
Maintenance104,354$ 85,807$ 35,491$ 124,996$ 332,244$
Non-Capital Equipment18,415$ 17,560$ 19,475$ 28,325$ 29,413$
Office Expense2,902$ 6,736$ 2,833$ 2,902$ 3,000$
Professional Services30,272$ 24,521$ 39,413$ 30,838$ 100,360$
Training5,365$ 5,778$ 6,609$ 4,766$ 7,297$
Travel & Conferences1,578$ 1,814$ 4,371$ 2,736$ 11,212$
Uncollectible Accounts4,294$ 3,516$ 2,800$ 2,492$ 2,800$
Utilities6,430$ 3,098$ 7,100$ 6,372$ 7,150$
Vehicle Expenses49,270$ 63,132$ 77,261$ 78,921$ 72,105$
Supplies & Services Sub-Total331,846$ 397,581$ 398,954$ 457,922$ 988,704$
Total Operating Expenses1,167,368$ 1,198,607$ 1,260,293$ 1,418,220$ 1,834,569$
Expenses (Non-Operating):
Interest Expense-$ -$ -$ -$ -$
Other Expense-$ -$ -$ -$ -$
Total Non-Operating Expenses-$ -$ -$ -$ -$
Total Expenses1,167,368$ 1,198,607$ 1,260,293$ 1,418,220$ 1,834,569$
Net Income (Loss) Before Capital Contributions664,121$ 762,367$ 619,698$ 446,899$ 7,495$
Transfer (To)/From-$ -$ -$ -$ -$
Capital Contributions463,354$ 893,077$ -$ 19,177$ -$
Net Income Before Depreciation1,127,475$ 1,655,444$ 619,698$ 466,076$ 7,495$
Depreciation1,304,187$ 1,332,314$ 1,345,000$ 1,342,516$ 1,346,600$
Income (Loss)(176,712)$ 323,130$ (725,302)$ (876,440)$ (1,339,105)$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
Total Revenue and Expenses (Sewer), Continued
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
7
Total Revenue and Expenses (Sewer), Continued
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
Total Revenue and Expenses (Sewer), Continued
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
Total Revenues by Fund
Total Revenues FY 2012/13
Actual
Water Revenue 29,091,405$
Sewer Revenue $
Total Operating Revenue:30,922,894$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
8
Total Revenues by Fund
FY 2012/13
Actual
FY 2013/14
Actual
FY 2014/15
Budget
FY 2014/15
Forecast
29,091,405 32,091,004$ 31,074,889$ 30,567,326$
1,831,489$ 1,960,974$ 1,879,991$ 1,865,119$
30,922,894 34,051,978$ 32,954,880$ 32,432,445$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
FY 2014/15
Forecast
FY 2015/16
Budget
30,567,326 30,698,749$
1,865,119 1,842,064$
32,432,445 32,540,813$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
Total Expenses by Fund
FY 2012/13
Actual
Water $25,799,875
Sewer $1,167,368
Total Operating Expenses:$26,967,243
Note: Depreciation Not Included
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
9
Total Expenses by Fund
FY 2012/13
Actual
FY 2013/14
Actual
FY 2014/15
Budget
FY 2014/15
Forecast
$25,799,875 $26,616,578 $28,136,123 $25,802,565
$1,167,368 $1,198,607 $1,260,293 $1,413,015
$26,967,243 $27,815,185 $29,396,417 $27,215,580
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
FY 2014/15
Forecast
FY 2015/16
Budget
$25,802,565 $28,468,110
$1,413,015 $1,834,569
$27,215,580 $30,302,680
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
Total Expenses by Category
Five Year Cost Comparison
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
10
Total Expenses by Category
Five Year Cost Comparison
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
Variable Water Cost
Note: The Variable Water Costs category is the lar
Budgeted Operating Costs and includes imported and groundwater purchases, as well
as power costs associated with pumping water throughout the District. These costs are
listed in the Total Water Revenues and Expenses and Water Revenues and Expenses
schedules on pages 56 and 58
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
11
Variable Water Cost Expenses
Note: The Variable Water Costs category is the largest component of the FY 201
Budgeted Operating Costs and includes imported and groundwater purchases, as well
as power costs associated with pumping water throughout the District. These costs are
listed in the Total Water Revenues and Expenses and Water Revenues and Expenses
58, respectively.
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
gest component of the FY 2015/16
Budgeted Operating Costs and includes imported and groundwater purchases, as well
as power costs associated with pumping water throughout the District. These costs are
listed in the Total Water Revenues and Expenses and Water Revenues and Expenses
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
12
Reserves & Funding Sources
Restriction Category
Balance
Ending
6/30/2014
Balance
Ending
5/31/2015
Forecast
Balance
Ending
6/30/2015
Additions
(Deductions)
FYE 2015/16
Budgeted
Balalnces
Ending
6/30/2016
Water (Operating):
Operating FundOperating Reserve3,136,962 4,105,782 4,395,782 (125,565) 4,270,217
Reserve for Debt ServiceDebt Service Payment2,730,024 3,500,427 3,500,472 (776,963) 2,723,509
Employee LiabilitiesOPEB and Comp Abs.186,070 186,301 186,306 92,694 279,000
Water (Capital)
Water EmergencyEmergency Reserve1,010,940 1,026,157 1,026,207 (26,207) 1,000,000
Water Capital ProjectsCapital Reserve16,676,503 17,373,484 17,393,484 (1,394,597) 15,998,887
COP Bond 2008 - ReserveRestricted from Use*2,152,324 2,180,272 2,152,320 - 2,152,320
Water MaintenanceCapital Reserve200,000 150,613 200,000 - 200,000
Sewer (Operating):
Operating FundOperating Reserve160,489 396,611 434,611 (159,426) 275,185
Employee LiabilitiesOPEB and Comp Abs.14,006 14,023 14,018 6,982 21,000
Sewer (Capital)
Sewer EmergencyEmergency Reserve1,010,396 1,018,571 1,018,596 (18,596) 1,000,000
Sewer Capital ProjectsCapital Reserve2,127,063 2,236,864 2,236,904 (213,465) 2,023,439
Total of Funds29,404,777$ 32,189,105$ 32,558,700$ (2,615,144)$ 29,943,557$
*Amount has been set aside by the fiscal agent in a reserve fund, and is unable to be spent down
Funding Sources
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
Projected Reserves & Funding Levels
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
13
Projected Reserves & Funding Levels
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
14
Five Year Financial Projections (FY 2016-2020)
Narrative
This financial projection is designed to provide a general understanding of how
revenues and expenditures are expected to influence the District over the next five
years. Revenue and expenditure projections are reviewed in relation to their effect on
funding capital projects, reserve levels, and operating fund balances. The District will
update its projections on an annual basis in order to plan for the future and determine
recommended rates. The projection factors in debt ratios, reserve balances, projected
rate increases, cost increases and growth projections.
The assumptions in the following projections include:
• Costs passed-through for all variable water cost rate increases
• Annexation to OCWD in FY 14/15
• $7 million borrowing through a Line of Credit in FY 12/13 at an interest rate of One
Month LIBOR + 0.90%, with renewals every 3 years
• Principal repayment due September 16, 2016
• A 0.04% annual growth in customer accounts
• No change to the sewer rate, but an alignment to address a disparity in our rates in
FY 2015/16
• Average interest earnings at 0.3 % - 1.2%
• 1% growth in property taxes
• 1.5% annual increase in other non-operating revenue other than annexation
amortization
• 9% annual increases in variable water costs
• 8% annual increases in salary related expenses
• 3-8% annual increases in supplies and services expenses with the following
exceptions:
Board Election expense only budgeted every other year
• Interest expense equal to those scheduled by the existing bonds and assumed
interest rate of 1.5-2.0% for Line of Credit
• No change to future budgets for other non-operating expenses
• Depreciation increases based on the projected completion of CIP jobs
The District is still in the middle of an aggressive CIP spending plan that was created
with the issuance of the 2008 Certificates of Participation. The following projections
include the completion of that spending plan.
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
15
Five Year Financial Projections
Water & Sewer
FY 2015/16
Budget
FY 2016/17
Budget
FY 2017/18
Budget
FY 2018/19
Budget
FY 2019/20
Budget
Revenue (Operating):
Water Revenue (Residential)11,472,028$ 11,816,189$ 12,288,836$ 13,026,167$ 13,807,737$
Water Revenue (Commercial & Fire Det.)1,385,979$ 1,427,558$ 1,484,660$ 1,573,740$ 1,668,164$
Water Revenue (Landscape/Irrigation)2,782,183$ 2,865,648$ 2,980,274$ 3,159,090$ 3,348,636$
Service Charges9,426,652$ 9,945,118$ 10,591,550$ 11,280,001$ 12,013,201$
Sewer Charge Revenue1,584,348$ 1,631,879$ 1,680,835$ 1,731,260$ 1,783,198$
Sewer Parcel Assessments201,500$ 201,500$ 201,500$ 201,500$ 201,500$
Other Operating Revenue3,592,969$ 809,763$ 831,383$ 877,752$ 935,385$
Total Operating Revenue30,445,658$ 28,697,654$ 30,059,040$ 31,849,510$ 33,757,821$
Revenue (Non-Operating):
Interest93,000$ 96,570$ 112,151$ 136,774$ 148,400$
Property Tax1,395,000$ 1,408,950$ 1,423,040$ 1,437,270$ 1,451,643$
Other Non-Operating Revenue607,155$ 624,728$ 658,410$ 725,774$ 784,718$
Total Non-Operating Revenue2,095,155$ 2,130,248$ 2,193,601$ 2,299,819$ 2,384,761$
Total Revenue32,540,813$ 30,827,902$ 32,252,641$ 34,149,329$ 36,142,581$
Expenses (Operating):
Variable Water Costs12,080,410$ 13,167,647$ 14,352,735$ 15,644,481$ 17,052,485$
Salary Related Expenses8,964,218$ 9,434,302$ 9,906,017$ 10,401,318$ 10,921,384$
Supplies & Services:
Communications301,525$ 316,601$ 326,099$ 332,852$ 339,746$
Contractual Services586,155$ 615,463$ 633,927$ 647,049$ 666,460$
Data Processing233,829$ 245,520$ 257,796$ 270,325$ 283,470$
Dues & Memberships115,110$ 92,162$ 94,093$ 96,065$ 98,079$
Fees & Permits2,926,665$ 237,998$ 245,138$ 252,391$ 259,858$
Board Election-$ 50,000$ -$ 75,000$ -$
Insurance296,340$ 311,157$ 326,715$ 343,051$ 360,203$
Materials795,950$ 804,248$ 751,125$ 766,964$ 789,973$
District Activities, Emp Recognition29,110$ 30,566$ 31,198$ 31,844$ 32,800$
Maintenance747,345$ 705,962$ 624,141$ 642,865$ 662,151$
Non-Capital Equipment167,750$ 165,638$ 138,659$ 141,750$ 144,913$
Office Expense42,850$ 44,993$ 46,342$ 47,733$ 49,165$
Professional Services644,710$ 514,196$ 478,121$ 492,465$ 502,239$
Training75,015$ 76,734$ 78,346$ 79,991$ 81,672$
Travel & Conferences114,730$ 91,861$ 89,467$ 91,377$ 93,330$
Uncollectible Accounts40,000$ 25,025$ 20,703$ 18,356$ 17,589$
Utilities90,850$ 95,393$ 98,254$ 101,202$ 104,238$
Vehicle Equipment372,433$ 391,055$ 402,786$ 414,870$ 427,316$
Supplies & Services Sub-Total7,580,367$ 4,814,570$ 4,642,912$ 4,846,150$ 4,913,201$
Total Operating Expenses28,624,995$ 27,416,519$ 28,901,664$ 30,891,949$ 32,887,069$
Expenses (Non-Operating):
Interest Expense1,655,685$ 1,726,884$ 1,684,309$ 1,638,509$ 1,638,509$
Other Expense22,000$ 22,000$ 22,000$ 22,000$ 22,000$
Total Non-Operating Expenses1,677,685$ 1,748,884$ 1,706,309$ 1,660,509$ 1,660,509$
Total Expenses30,302,680$ 29,165,403$ 30,607,973$ 32,552,458$ 34,547,578$
Net Income (Loss) Before Depreciation2,238,134$ 1,662,499$ 1,644,668$ 1,596,871$ 1,595,003$
Depreciation7,350,000$ 7,591,895$ 7,762,366$ 7,864,058$ 7,986,891$
Income (Loss)(5,111,866)$ (5,929,396)$ (6,117,698)$ (6,267,187)$ (6,391,888)$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
16
Five Year Financial Projections
Water
FY 2015/16
Budget
FY 2016/17
Budget
FY 2017/18
Budget
FY 2018/19
Budget
FY 2019/20
Budget
Revenue (Operating):
Water Revenue (Residential)11,472,028$ 11,816,189$ 12,288,836$ 13,026,167$ 13,807,737$
Water Revenue (Commercial & Fire Det.)1,385,979$ 1,427,558$ 1,484,660$ 1,573,740$ 1,668,164$
Water Revenue (Landscape/Irrigation)2,782,183$ 2,865,648$ 2,980,274$ 3,159,090$ 3,348,636$
Service Charges9,426,652$ 9,945,118$ 10,591,550$ 11,280,001$ 12,013,201$
Other Operating Revenue3,556,678$ 768,028$ 783,389$ 822,558$ 871,912$
Total Operating Revenue28,623,519$ 26,822,542$ 28,128,710$ 29,861,556$ 31,709,649$
Revenue (Non-Operating):
Interest85,000$ 88,250$ 102,500$ 125,000$ 135,625$
Property Tax1,395,000$ 1,408,950$ 1,423,040$ 1,437,270$ 1,451,643$
Other Non-Operating Revenue595,230$ 611,015$ 641,268$ 701,775$ 754,719$
Total Non-Operating Revenue2,075,230$ 2,108,215$ 2,166,808$ 2,264,045$ 2,341,987$
Total Revenue30,698,749$ 28,930,756$ 30,295,517$ 32,125,601$ 34,051,636$
Expenses (Operating):
Variable Water Costs12,080,410$ 13,167,647$ 14,352,735$ 15,644,481$ 17,052,485$
Salary Related Expenses8,118,352$ 8,520,767$ 8,946,806$ 9,394,146$ 9,863,853$
Supplies & Services:
Communications280,232$ 294,244$ 303,071$ 309,133$ 315,315$
Contractual Services545,124$ 572,380$ 589,552$ 601,343$ 619,383$
Data Processing217,461$ 228,334$ 239,751$ 251,738$ 264,325$
Dues & Memberships106,773$ 83,409$ 85,077$ 86,778$ 88,514$
Fees & Permits2,718,822$ 19,764$ 20,356$ 20,865$ 21,387$
Board Election-$ 46,500$ -$ 69,750$ -$
Insurance275,596$ 289,376$ 303,845$ 319,037$ 334,989$
Materials690,479$ 725,002$ 669,502$ 682,893$ 703,379$
District Activities, Emp Recognition27,072$ 28,426$ 28,994$ 29,574$ 30,462$
Maintenance415,101$ 435,856$ 345,932$ 356,310$ 366,999$
Non-Capital Equipment138,338$ 134,754$ 106,849$ 108,986$ 111,166$
Office Expense39,851$ 41,843$ 43,098$ 44,391$ 45,723$
Professional Services544,350$ 440,318$ 402,027$ 414,088$ 421,511$
Training67,718$ 69,072$ 70,454$ 71,863$ 73,300$
Travel & Conferences103,518$ 80,089$ 77,341$ 78,888$ 80,466$
Uncollectible Accounts37,200$ 22,085$ 17,675$ 15,237$ 14,376$
Utilities83,700$ 87,885$ 90,522$ 93,237$ 96,034$
Vehicle Equipment300,328$ 315,344$ 324,804$ 334,549$ 344,585$
Supplies & Services Sub-Total6,591,663$ 3,914,681$ 3,718,852$ 3,888,661$ 3,931,914$
Total Operating Expenses26,790,426$ 25,603,095$ 27,018,392$ 28,927,288$ 30,848,252$
Expenses (Non-Operating):
Interest Expense1,655,685$ 1,726,884$ 1,684,309$ 1,638,509$ 1,638,509$
Other Expense22,000$ 22,000$ 22,000$ 22,000$ 22,000$
Total Non-Operating Expenses1,677,685$ 1,748,884$ 1,706,309$ 1,660,509$ 1,660,509$
Total Expenses28,468,110$ 27,351,979$ 28,724,701$ 30,587,797$ 32,508,761$
Net Income (Loss) Before Depreciation2,230,639$ 1,578,777$ 1,570,816$ 1,537,805$ 1,542,875$
Depreciation6,003,400$ 6,240,295$ 6,407,891$ 6,507,247$ 6,629,580$
Income (Loss)(3,772,761)$ (4,661,518)$ (4,837,075)$ (4,969,442)$ (5,086,705)$
Debt Service Coverage 1.25 1.22 1.15 1.12 1.14
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
17
Five Year Financial Projections
Sewer
FY 2015/16
Budget
FY 2016/17
Budget
FY 2017/18
Budget
FY 2018/19
Budget
FY 2019/20
Budget
Revenue (Operating):
Sewer Charge Revenue1,584,348$ 1,631,879$ 1,680,835$ 1,731,260$ 1,783,198$
Sewer Parcel Assessments201,500$ 201,500$ 201,500$ 201,500$ 201,500$
Other Operating Revenue36,291$ 41,735$ 47,995$ 55,194$ 63,473$
Total Operating Revenue1,822,139$ 1,875,113$ 1,930,330$ 1,987,954$ 2,048,171$
Revenue (Non-Operating):
Interest 8,000$ 8,320$ 9,651$ 11,774$ 12,775$
Other Non-Operating Revenue11,925$ 13,714$ 17,142$ 23,999$ 29,999$
Total Non-Operating Revenue19,925$ 22,034$ 26,793$ 35,774$ 42,774$
Total Revenue1,842,064$ 1,897,147$ 1,957,123$ 2,023,728$ 2,090,945$
Expenses (Operating):
Salary Related Expenses845,865$ 913,535$ 959,211$ 1,007,172$ 1,057,531$
Supplies & Services:
Communications21,293$ 22,357$ 23,028$ 23,719$ 24,431$
Contractual Services41,031$ 43,082$ 44,375$ 45,706$ 47,077$
Data Processing16,368$ 17,186$ 18,046$ 18,587$ 19,145$
Dues & Memberships8,337$ 8,754$ 9,016$ 9,287$ 9,565$
Fees & Permits207,843$ 218,235$ 224,782$ 231,525$ 238,471$
Board Election-$ 3,500$ -$ 5,250$ -$
Insurance20,744$ 21,781$ 22,870$ 24,014$ 25,214$
Materials105,472$ 79,245$ 81,622$ 84,071$ 86,593$
District Activities, Emp Recognition2,038$ 2,140$ 2,204$ 2,270$ 2,338$
Maintenance332,244$ 270,106$ 278,210$ 286,556$ 295,153$
Non-Capital Equipment29,413$ 30,883$ 31,810$ 32,764$ 33,747$
Office Expense3,000$ 3,149$ 3,244$ 3,341$ 3,442$
Professional Services100,360$ 73,878$ 76,094$ 78,377$ 80,728$
Training7,297$ 7,662$ 7,892$ 8,129$ 8,372$
Travel & Conferences11,212$ 11,772$ 12,125$ 12,489$ 12,864$
Uncollectible Accounts2,800$ 2,940$ 3,028$ 3,119$ 3,213$
Utilities7,150$ 7,508$ 7,733$ 7,965$ 8,204$
Vehicle Equipment72,105$ 75,711$ 77,982$ 80,321$ 82,731$
Supplies & Services Sub-Total988,704$ 899,889$ 924,060$ 957,489$ 981,287$
Total Operating Expenses1,834,569$ 1,813,424$ 1,883,271$ 1,964,661$ 2,038,817$
Expenses (Non-Operating):
Other Expense-$ -$ -$ -$ -$
Total Non-Operating Expenses-$ -$ -$ -$ -$
Total Expenses1,834,569$ 1,813,424$ 1,883,271$ 1,964,661$ 2,038,817$
Net Income (Loss) Before Depreciation7,495$ 83,723$ 73,852$ 59,067$ 52,128$
Depreciation1,346,600$ 1,351,600$ 1,354,475$ 1,356,811$ 1,357,311$
Income (Loss)(1,339,105)$ (1,267,877)$ (1,280,623)$ (1,297,744)$ (1,305,183)$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
Five Year Financial Projections
Reserve Balances
Operating Reserves
Ending Balance
Minimum Balance
Maximum Balance
Capital Replacement Reserves
Ending Balance
Minimum Balance*
Maintenance Reserves
Ending Balance
Minimum Balance
Emergency Reserves
Ending Balance
Minimum Balance
Debt Service Reserves
Ending Balance
Minimum Balance
COP Reserves
Ending Balance
Minimum Balance
Employee Benefit Liability Reserves
Ending Balance
Minimum Balance*
Total Water Reserves
Ending Balance
Minimum Balance
Maximum Balance
*Minimum Balance is actually minimum annual funding
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
18
Five Year Financial Projections
Reserve Balances- Water
FY 2015/16
Budget
FY 2016/17
Budget
FY 2017/18
Budget
FY 2018/19
Budget
4,270,217$ 4,102,797$ 4,308,705$ 4,588,170$
2,143,234$ 2,048,248$ 2,161,471$ 2,314,183$
4,839,579$ 4,649,836$ 4,883,199$ 5,199,925$
15,998,887$ 8,998,887$ 1,820,000$ 1,820,000$
1,820,000$ 1,820,000$ 1,820,000$ 1,820,000$
200,000$ 200,000$ 200,000$ 200,000$
200,000$ 200,000$ 200,000$ 200,000$
1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$
1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$
2,723,509$ 2,723,509$ 2,723,509$ 2,723,509$
2,723,509$ 2,723,509$ 2,723,509$ 2,723,509$
2,152,320$ 2,147,096$ 2,147,096$ 2,147,096$
2,147,096$ 2,147,096$ 2,147,096$ 2,147,096$
Employee Benefit Liability Reserves
279,000$ 372,000$ 465,000$ 558,000$
93,000$ 93,000$ 93,000$ $
##########7,934,644$ 6,509,979$ (742,464)$
26,623,932$ 19,544,289$ 12,664,310$ 13,036,775$
10,126,839$ 10,031,853$ 10,145,076$ 10,297,788$
*Minimum Balance is actually minimum annual funding
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
FY 2018/19
Budget
FY 2019/20
Budget
4,588,170 4,876,314$
2,314,183 2,467,860$
5,199,925 5,526,489$
1,820,000 1,820,000$
1,820,000 1,820,000$
200,000 200,000$
200,000 200,000$
1,000,000 1,000,000$
1,000,000 1,000,000$
2,723,509 2,723,509$
2,723,509 2,723,509$
2,147,096 2,147,096$
2,147,096 2,147,096$
558,000 651,000$
93,000$ 93,000$
(742,464)(751,145)$
13,036,775 13,417,919$
10,297,788 10,451,465$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
Five Year Financial Projections
Reserve Balances
Operation Reserves
Ending Balance
Minimum Balance
Maximum Balance
Capital Replacement Reserves
Ending Balance
Minimum Balance*
Emergency Reserves
Ending Balance
Minimum Balance
Employee Liability Reserves
Ending Balance
Minimum Balance
Total Sewer Reserves
Ending Balance
Minimum Balance
*Minimum Balance is actually minimum annual funding
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
19
Five Year Financial Projections
Reserve Balances- Sewer
FY 2015/16
Budget
FY 2016/17
Budget
FY 2017/18
Budget
FY 2018/19
Budget
275,185$ 272,014$ 282,491$ 294,699$
146,766$ 145,074$ 150,662$ 157,173$
311,877$ 308,282$ 320,156$ 333,992$
2,023,439$ 1,622,939$ 1,622,939$ 1,622,939$
345,000$ 345,000$ 345,000$ 345,000$
1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$
250,000$ 250,000$ 250,000$ 250,000$
21,000$ 28,000$ 35,000$ 42,000$
14,000$ 14,000$ 14,000$ 14,000$
(725,965)$ 363,883$ (110,350)$ (112,081)$
3,319,624$ 2,922,952$ 2,940,429$ 2,959,638$
755,766$ 754,074$ 759,662$ 766,173$
*Minimum Balance is actually minimum annual funding
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
FY 2018/19
Budget
FY 2019/19
Budget
294,699 305,823$
157,173 163,105$
333,992 346,599$
1,622,939 1,622,939$
345,000 345,000$
1,000,000 1,000,000$
250,000 250,000$
42,000 49,000$
14,000 14,000$
(112,081)(110,996)$
2,959,638 2,977,761$
766,173 772,105$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
20
Fund Balance History (FYE 2012-2016)
Fiscal Year WaterSewer
Ending FundsFundTotal
06/30/12Net Income Before Capital Contributions (1,119,927)(287,672)(1,407,599)
Capital Contributions98,24117,115,89817,214,139
Transfers In (Out)(85,111)85,1110
Extraordinary Item (5,000,000)- (5,000,000)
Fund Balance @ 6/30/2012122,238,503$ 42,803,710$ 165,042,213$
06/30/13Net Income Before Capital Contributions (2,288,495)(640,066)(2,928,561)
Capital Contributions711,319463,3541,174,673
Prior Period Adjustment (1,561,743)- (1,561,743)
Fund Balance @ 6/30/2013119,099,584$ 42,626,998$ 161,726,582$
06/30/14Net Income(Loss) Before Capital Contributions (508,344)(569,947)(1,078,291)
Capital Contributions1,235,502893,0772,128,579
Extraordinary Item5,000,000- 5,000,000
Net Income(Loss) FY 20145,727,158323,1306,050,288
Fund Balance @ 6/30/2014124,826,742$ 42,950,128$ 167,776,870$
06/30/15Revenue (Operating):
Water Sales27,042,873- 27,042,873
Sewer Revenues - 1,783,5751,783,575
Other Operating Revenue1,237,95360,4401,298,393
Interest 130,00014,679144,679
Property Taxes1,454,342- 1,454,342
Other Non-Operating Revenue702,1596,425708,584
Total Estimated Revenues FY201530,567,3261,865,11932,432,445
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)13,850,950 - 13,850,950
Salary Related Expenses6,853,668 960,298 7,813,967
Supplies & Services3,374,504 452,717 3,827,221
Depreciation6,012,184 1,342,516 7,354,700
Interest on Long Term Debt1,714,192 - 1,714,192
Other Expense9,250 - 9,250
Total Estimated Expenses FY201531,814,749 2,755,531 34,570,280
Net Income(Loss) Before Capital Contributions (1,247,423)(890,411)(2,137,834)
Capital Contributions61,03519,17780,212
Net Income (Loss) FY 2015 (1,186,388)(871,234)(2,057,622)
Estimated Fund Balance @ 6/30/2015123,640,353$ 42,078,894$ 165,719,247$
06/30/16Revenue (Operating):
Water Sales25,066,841- 25,066,841
Sewer Revenues - 1,785,8481,785,848
Other Operating Revenue3,556,67836,2913,592,969
Interest 85,0008,00093,000
Property Taxes1,395,000- 1,395,000
Other Non-Operating Revenue595,23011,925607,155
Total Estimated Revenues FY201630,698,7491,842,06432,540,813
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)12,080,410 - 12,080,410
Salary Related Expenses8,118,352 845,865 8,964,218
Supplies & Services6,591,663 988,704 7,580,367
Depreciation6,003,400 1,346,600 7,350,000
Interest on Long Term Debt1,655,685 - 1,655,685
Other Expense22,000 - 22,000
Total Estimated Expenses FY201634,471,510 3,181,169 37,652,680
Net Income(Loss) FY 2016 (3,772,761)(1,339,105)(5,111,866)
Estimated Fund Balance @ 6/30/2016119,867,592$ 40,739,789$ 160,607,381$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
21
Debt Administration
The District’s debt rating from Fitch is “AA”. The District has no formal debt policy and
no legal debt limit; however, the District’s future borrowing capacity is limited by the debt
coverage ratio required by existing bond covenants. The ratio is calculated using
revenue and expenses data pertaining to the Water Fund only and the covenants
require that the coverage exceed 1.1. The District’s budgeted ratio is 1.25 for Fiscal
Year 2016. This District’s Fiscal Year 2015/16 budgeted debt service obligation
($2,721,559) is related to its two existing debt issuances. Use of proceeds and the
corresponding principal balance of each are as follows:
Debt service requirements for the District’s Certificates of Participation are as follows:
Year of
Issuance
Use of ProceedsPrincipal
Balance as of
June 2015
2008
COP
COP funds are being issued to finance certain capital
improvements, to fund a reserve fund, and to pay certain
costs of delivery.
$ 30,630,000
2012A
Refunding
Bond
Refunding Bonds funds are being issued to finance certain
capital improvements, to fund a reserve fund, and to pay
certain costs of delivery.
7,795,000
38,425,000$
Debt service requirements for the District's Certificate of Participation and Revenue Bond are as follows:
YearPrincipalInterestTotal
20161,045,000$ 1,676,559$ 2,721,559$
20171,080,000$ 1,636,884$ 2,716,884$
20181,120,000$ 1,594,309$ 2,674,309$
20191,170,000$ 1,548,509$ 2,668,509$
20201,210,000$ 1,500,909$ 2,670,909$
2021-20256,850,000$ 6,701,525$ 13,551,525$
2026-20298,470,000$ 5,032,963$ 13,502,963$
2030-20349,875,000$ 3,004,944$ 12,879,944$
2035-20397,605,000$ 783,375$ 8,388,375$
Total38,425,000$ 23,479,976$ 61,774,976$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
Debt Administration
* Note: Employees per Capita is for fiscal year 201
employees per thousand customers.
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
22
Debt Administration, Continued
Employees Per Capita
r Capita is for fiscal year 2014/15 and is measured in number of
employees per thousand customers.
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
and is measured in number of
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
23
Residential Meter Charge Comparison
Note: Approximately 93% of the District’s customer base has a 1 inch or smaller meter. The
charges for all agencies are current as of FY 14/15.
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
24
CAPITAL PROJECTS
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
25
2012 Pipeline Project
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
26
Capital Improvement Plan
Project Description
Total Project
Budget
2014/15
CY Additions to
CIP as
Approved by
Board Action
Total Project
Budget
2015/16
Total CIP
Expenditures
Thru FYE June
2014
Total Projected
CIP Expenses in
FY 2014/15
S & W Well Project (Well No. 21)2,306,789$ -$ 2,306,789$ 1,016,608$ 95,578$
S & W Well Project (Well No. 22)2,500,000$ -$ 2,500,000$ 4,869$ 36,451$
Fairmont BPS Upgrade6,300,000$ -$ 6,300,000$ 574,803$ 122,898$
Lakeview Grade Separation600,000$ 62,444 662,444$ 287,955$ 114,490$
Richfield Road Pipeline-$ 1,450,000$ 1,450,000$ -$ 75,414$
Subtotal 11,706,789$ 1,512,444$ 13,219,233$ 1,884,235$ 444,830$
Rehabilitation & Restoration
Future Pipeline Project2,690,000$ (1,450,000) 1,240,000$ -$ 21,872$
Timber Ridge BPS Rehabilitation250,000$ - 250,000$ -$
Lakeview Booster Piping100,000$ - 100,000$ 6,000$
PRS Rehabilitation Phase 21,430,000$ - 1,430,000$ -$ 31,690$
Annual Routine Capital R&R4,020,000$ (351,410)$ 3,668,590$ -$ -$
R & R Subtotal 8,490,000$ (1,801,410)$ 6,688,590$ -$ 59,562$
Vehicle & Capital Equipment Replacement 472,000$ 472,000$ 72,000$
Vehicle & Capital Equipment Replacement449,000$ 449,000$ 399,000$
Vehicle & Capital Equipment Subtotal 921,000$ -$ 921,000$ -$ 471,000$
Repayment of LOC Principal to Wells Fargo Bank
Subtotal21,117,789$ (288,966)$ 20,828,823$ 1,884,235$ 975,392$
Projects Completed in FY 2014/15
Total Project
Budget
2014/15
Over/(Under)
Budget
Adjusted Total
CIP Budget FY
2015/16
Total CIP
Expenditures
Thru FYE June
2014
Total Projected
CIP Expenses in
FY 2014/15
YL Blvd BPS (Booster Pump Station)1,897,991$ 165,078 2,063,069$ 1,937,784$ 125,285$
Deville Drive Water Line Extention50,000$ 12,635 62,635$ 10,772$ 51,863$
Orangeview Waterline Extension-$ 80,120 80,120$ -$ 80,120$
Yorba Linda High School Park370,000$ 131,191 501,191$ 55,106$ 446,084$
Richfield Campus Spoils150,000$ 150,000$ -$ 145,020$
2,467,991$ 389,024$ 2,857,015$ 2,003,662$ 848,372$
Grand Total23,585,780$ 100,058$ 23,685,838$ 3,887,897$ 1,823,764$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
27
Capital Improvement Plan, Continued
FY 15/16
Budgeted CIP
Expenditures
FY 16/17
Budgeted CIP
Expenditures
FY 17/18
Budgeted CIP
Expenditures
FY 18/19
Budgeted CIP
Expenditures
FY 19/20
Budgeted CIP
Expenditures
5 Year Future
Projected
Budgets
1,194,603$ -$ -$ -$ -$ 1,194,603$
211,320$ 950,000$ 1,040,000$ 257,360$ -$ 2,458,680$
1,000,000$ 4,000,000$ 602,299$ -$ -$ 5,602,299$
260000 260,000$
1,340,000$ 34,586$ -$ -$ -$ 1,374,586$
4,005,923$ 4,984,586$ 1,642,299$ 257,360$ -$ 10,890,168$
760,000$ 458,128$ -$ -$ -$ 1,218,128$
240,000$ 10,000$ -$ -$ -$ 250,000$
94,000$ -$ -$ -$ -$ 94,000$
153,310$ 528,000$ 90,000$ 627,000$ -$ 1,398,310$
-$ -$ 1,520,000$ 2,148,590$ -$ 3,668,590$
1,247,310$ 996,128$ 1,610,000$ 2,775,590$ -$ 6,629,028$
650,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,450,000$
$0$612,000$165,000$177,000$180,000 1,134,000$
650,000$ 812,000$ 365,000$ 377,000$ 380,000$ 2,584,000$
7,000,000$
5,903,233$ 13,792,714$ 3,617,299$ 3,409,950$ 380,000$ 20,103,196$
5,903,233$ 13,792,714$ 3,617,299$ 3,409,950$ 380,000$ 20,103,196$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
28
Vehicle Equipment and Capital Outlay (FY 2015/16)
Department / ItemAmount
Board of Directors
None
Administration
None
Engineering
None
Finance
None
Human Resources
None
IT
Information Systems
SQL System Upgrades (Operating System and Software)10,000$
Firewall Replacement 6,000$
Data Center Humidifier/Dehumidifier 24,000$
File Storage 19,000$
Server Replacement 5,000$
Total Vehicle Equipment & Capital Outlay- IT 64,000$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
29
Vehicle Equipment and Capital Outlay (FY 2015/16), Continued
Department / ItemAmount
Operations
Adminstration
Vehicle Wash Machine 12,000$
Water Operations & Maint.
(2) Pickup Trucks 73,000$
Sewer Operations & Maint.
Vactor Truck 400,000$
13 Sewer Re-line (Manhole to Manhole)250,000$
Portable Generator for Lift Station (small)30,000$
Water Production
Electric Generator (small)30,000$
SCADA
Box Canyon PLC (Control System) Upgrade 16,000$
Well-10 PLC (Control System) Upgrade 14,000$
Well-15 PLC (Control System) Upgrade 14,000$
Well-19 PLC (Control System) Upgrade 10,000$
Main Router Replacement 42,000$
Momentum Unity CPU Upgrade 6,000$
Highland Reservoir Emergency System Replacement 75,000$
Lakeview Reservoir Emergency System Replacement 36,000$
Total Vehicle Equipment & Capital Outlay- Operations 1,008,000$
TOTAL VEHICLE EQUIPMENT & CAPITAL OUTLAY 1,072,000$
Reconciliation by Fund
Water Fund 392,000$
Sewer Fund 680,000$
TOTAL 1,072,000$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
30
Department Summaries
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
31
Board of Directors
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
32
Board of Directors Budget
FY 2014/15
Budget
FY 2015/16
Budget
Expenses (Operating)
Salary Related Expenses
Salaries - Directors 90,000$ 90,000$
Fringe Benefits 52,442$ 59,385$
Mandatory Benefits - Directors 8,533$ 7,991$
Total Salary Related Expenses 150,975$ 157,376$
Supplies & Services
Communications -$ -$
Contractual Services1,500$ 1,500$
Dues & Memberships 13,400$ 13,500$
Board Election Expenses 75,000$ -$
District Meetings and Events -$ 1,500$
Professional Services90,000$ 90,000$
Professional Development4,100$ 14,000$
Travel & Conferences9,400$ 32,850$
Supplies & Services Sub-Total193,400$ 153,350$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
33
Board of Directors Supplies & Services Budget (FY 2015/16)
Category
Total
Sub Acct
Total
Detail Amt
$1,500 1,500 1,500
200
6,000
100
4,500
2,500
200
$1,500 1,500 1,500
30,000
60,000
$14,000 14,000 14,000
1,500
2,000
3,000
150
2,000
2,400
16,250
1,200
4,000
350 350
$153,350
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
1-1010-0600-00
Contractual Services
1-1010-0600-00
CONTRACTUAL SERVICES
Tablet PC Data Service ($25 x 5)
1-1010-0640-00
Dues, Memberships,
Subscriptions
$13,500 1-1010-0640-00
Dues, Memberships,
Subscriptions
13,500WACO
CSDA
Colorado River Water Users Assoc
CASA
Water Ed Foundation
ISDOC
1-1010-0715-00
District Meetings and
1-1010-0715-55
Adminstration Meeting
General Meeting Expenses
1-1010-0780-00
Professional Services
$90,000 1-1010-0780-00
Professional Services
90,000Legal Services - Retainer
Legislative Consultants
ACWA (Spring- 2 @ $1,000, Fall- 2 @ $1,000)
1-1010-0810-00
Professional
1-1010-0810-00
Professional Development
Board Workshops (4)
1-1010-0830-00
Travel & Conferences
$32,850 1-1010-0830-00
Travel & Conferences
32,500Other Conferences
CRWUA (2 attendees at $1,000 each)
CSDA (2 attendees at $1,500 each)
ISDOC Quarterly
Urban Water Institute (1 attendee) Fall/Spring
CASA Conference (Annual- $1,200, Winter-$1,200)
AWWA (Annual- 3 @ $2,500, Section- 5 @ $1,750)
MWDOC Water Policy Dinners
1-1010-0830-50
Meeting Mileage
Mileage
Section Total
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
34
Administration
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
35
Administration Department Budget (FY 2015/16)
FY 2014/15
Budget
FY 2015/16
Budget
Expenses (Administration)
Salary Related Expenses
Salaries 553,406$ 798,250$
Fringe Benefits 101,580$ 138,373$
Retiree Benefits 149,519$ 150,590$
Unemployment Insurance10,400$ 10,400$
OPEB & CalPERS Contributions187,756$ 405,861$
Mandatory Benefits 62,824$ 77,246$
Total Salary Related Expenses1,065,485$ 1,580,720$
Supplies & Services
Communications 189,994$ 192,500$
Contractual Services 7,400$ 5,000$
Dues & Memberships52,960$ 52,985$
Fees & Permits -$ 2,700,250$
Insurance 1,240$ 740$
District Activities & Events4,650$ 10,500$
Materials -$ 2,000$
Non-Capital Equipment -$ 11,000$
Office Expense 250$ 4,340$
Professional Services405,750$ 169,250$
Professional Development3,350$ 3,780$
Travel & Conferences 9,500$ 23,675$
Supplies & Services Sub-Total675,094$ 3,176,020$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
36
Administration Budget Division Detail (FY 2015/16)
Administration Division
Category TotalSub Acct
Total
Detail Amt
250
2,700,000
24,000
775
5,700
500
60
19,000
50
40
700
1,200
1,500
1,200
2,000
2,500
1,500 1,500
5,000 5,000
2,000
2,000
2,000
250
400
250
1,750 1,750
50,000
25,000
87,000 87,000
500
5,000
1,500
250
280
1,000
2,000
750
4,300
3,000
240
2,000
360
75
2,000 2,000
$2,959,880
OCWA Meetings
ISDOC Quarterly
1-2010-0830-50
Meeting Mileage
Mileage
Section Total
1-2010-0830-00
Travel & Conferences
$14,725 1-2010-0830-00
Travel & Conferences
12,725ACWA (1 attendee) - Spring/Fall
Laserfische Conference (1 attendee)
AWWA (Annual- $2,500, Section- $1,750)
Other Conferences
MWDOC Water Policy Dinners
CSDA Leadership Summit
Records Destruction
Codification
Shred-It
Records Retention Schedule Update
1-2010-0810-00
Professional
Development
$1,280 1-2010-0810-00
Professional Development
1,280Notary Training & Exam
Misc GM Training
1-2010-0780-00
Professional Services
$169,250 1-2010-0780-00
Professional Services
75,000Laserfische Upgrade
District Plan Updates
1-2010-0780-05
Legal Services
Routine Legal
1-2010-0780-15
Records Management
7,250
1-2010-0760-00
Office Expense
$2,650 1-2010-0760-00
Office Expense
900Office Supplies
Bereavement Flowers
Hands Free Typing
1-2010-0760-21
Printer Supplies
Printer Ink
1-2010-0715-00
District Meetings and
Events
$9,900 1-2010-0715-50
General Meeting Supplies
8,400Meeting Supplies (Board & Committee)
All Hands Meetings (2)
1-2010-0750-00
Non-Capital Equipment
$11,000 1-2010-0750-00
Non-Capital Equipment
Executive Assistant Office Alteration
1-2010-0750-06
Desktops
6,000Replacement PC for Executive Secretary
Replacement PC for Management Analyst
Replacement PC for Records Mgmt. Specialist
Management/Department Meetings
Employee Holiday Luncheon
Employee Picnic
1-2010-0715-55
Adminstration Meeting
OCWA
General Meeting Supplies
1-2010-0690-00
Insurance
$740 1-2010-0690-00
Insurance
740Notary Insurance (AA)
Honesty Bond (MM & AA)
1-2010-0640-00
Dues, Memberships, &
Subscriptions
$50,085 1-2010-0640-00
Dues, Memberships, &
Subscriptions
50,085LAFCO
CRWUA
AWWA
Misc.
Notary Assoc Membership
ACWA
1-2010-0645-00
Fees & Permits
$2,700,250 1-2010-0645-00
Fees & Permits
2,700,250SDLF District of Distinction Accreditation Fee
SWRCB Penalty Fees
Primary GL CategorySub Acct No./Sub CategoryDetail Item Description
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
37
Administration Budget Division Detail (FY 2015/16)
Public Affairs Division
Category
Total
Sub Acct
Total
Detail Amt
6,000 6,000
20,000 20,000
45,000
10,000
13,000 13,000
1,500 1,500
17,500
11,500
38,000 38,000
30,000 30,000
$5,000 5,000 5,000
500
1,000
600
800
$2,000 2,000 2,000
350
250
1,440 1,440
250 250
$2,500 2,500 2,500
1,400
2,600
1,000
650
300
500
2,500 2,500
$216,140
1-2020-0830-50
Meeting Mileage
Mileage
Section Total
1-2020-0810-00
Professional
Development
1-2020-0810-00
Professional Development
Training
1-2020-0830-00
Travel & Conferences
$8,950 1-2020-0830-00
Travel & Conferences
6,450CAPIO Annual Conference
PRSA Annual Best Practices Summit
CRWUA
UWI Conference
Water Policy Dinners
Other Meetings/Conferences
1-2020-0760-00
Office Expense
$1,690 1-2020-0760-00
Office Expense
Conservation Enforcement Supplies
1-2020-0760-21
Printer Supplies
Printer Ink
1-2020-0710-00
Materials
1-2020-0710-77
Drought Materials
Drought Material
1-2020-0715-00
District Meetings &
Events
$600 1-2020-0715-50
Meeting Supplies
600Intergovernmental Meetings
Division Meetings
1-2020-0640-00
Dues, Memberships, &
Subscriptions
$2,900 1-2020-0640-00
Dues, Memberships, &
Subscriptions
2,900OC Register/LA Times
Chamber Memberships (YL, PL)
CAPIO Membership
PRSA Membership
1-2020-0580-50
Customer Communication
Customer Newsletter
1-2020-0580-55
Water Conservation Programs
MWDOC Choice Water Use Efficiency
1-2020-0600-00
Contractual Services
1-2020-0600-00
Contractual Services
Conservation Rebate Prog. (Turf, Sprinklers, Appli
1-2020-0580-00
Communications
$192,500 1-2020-0580-05
Advertising
General
1-2020-0580-15
District Special Events
Community Events (Open House, Facility Tours, etc.
1-2020-0580-35
Promotional Items
55,000YLWD Bottled Water
1-2020-0580-36
Water Conservation
Communication
Direct Mailing
1-2020-0580-40
Sponsorships
Sponsorship- OC Water Summit
1-2020-0580-45
Video Productions
29,000Digital Communications
History Wall
Promotional Items
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
38
Engineering
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
39
Engineering Department Budget (FY 2015/16)
FY 2014/15
Budget
FY 2015/16
Budget
Expenses (Engineering)
Salary Related Expenses
Salaries 928,221$ 921,656$
Fringe Benefits123,662$ 134,501$
Overtime 2,200$ 2,255$
Mandatory Benefits124,485$ 95,414$
Total Salary Related Expenses1,178,568$ 1,153,826$
Supplies & Services
Communications -$ 200$
Contractual Services96,160$ 103,190$
Data Processing -$ -$
Dues & Memberships2,963$ 38,600$
Fees & Permits28,050$ 28,000$
Materials 2,000$ 6,500$
District Activities/Meetings-$ 600$
Maintenance -$ 195$
Non-Capital Equipment5,000$ 13,000$
Office Expense2,950$ 7,600$
Professional Services26,000$ 96,000$
Professional Development3,850$ 4,920$
Travel & Conferences3,300$ 6,000$
Supplies & Services Sub-Total170,273$ 304,805$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
40
Engineering Budget Division Detail (FY 2015/16)
Administration Division
Category
Total
Sub Acct
Total
Detail Amt
$120 120 120
$600 600 600
$1,700 1,700 1,700
3,500 3,500
8,000 8,000
$3,200 3,200 3,200
$200 200 200
800 800
1,000 1,000
$19,120
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
1-4010-0640-00
Dues, Memberships, &
Subscriptions
1-4010-0640-00
Dues, Memberships, &
Subscriptions
Dues, Memberships & Subscriptions
1-4010-0715-00
District Meetings and
Events
1-4010-0715-50
General Meeting Expense
Meeting/Event Supplies
1-4010-0710-00
Materials
1-4010-0710-00
Materials
Emergency Food Supplies (1/3 of total)
1-4010-0750-00
Non-Capital Equipment
$11,500 1-4010-0750-06
Desktops
Replacement PC for Engineering Tech II
1-4010-0750-07
Notebooks/Tablets
Replacement Laptops/Tablets
1-4010-0760-00
Office Expense
1-4010-0760-00
Office Expense
Printer Ink
1-4010-0810-00
Professional
Development
1-4010-0810-00
Training
Training
Section Total
1-4010-0830-00
Travel & Conferences
$1,800 1-4010-0830-00
TRAVEL & CONFERENCES (E)
Travel & Conferences
1-4010-0830-50
Meeting Mileage
Mileage
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
41
Engineering Budget Division Detail (FY2015/16)
Planning & Design Division
Category
Total
Sub Acct
Total
Detail Amt
$200 200 200
17,400
4,200
10,000
500
250
5,000
25,000
1,000
4,200
$2,000 2,000 2,000
3,200 3,200
300 300
50,000
1,000
30,000
15,000 15,000
$700 700 700
1,000
500
$171,450
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
1-4020-0580-00
Communications
1-4020-0580-00
Communications
FOG Inspection Reports
1-4020-0600-00
Contractual Services
$31,600 1-4020-0600-00
Contractual Services
31,600The Chambers Group (Hidden Hills)
OCWD/ Well 21 Lease Agreement
OCWD/ Well 22 Lease Agreement
1-4020-0640-00
Dues, Memberships, &
Subscriptions
$30,750 1-4020-0640-00
Dues, Memberships, &
Subscriptions
30,750PE, BCEE
ASCE
Software License Renewal & Upgrade (Water
Model)
SCADA Watch (Water Model)
1-4020-0645-00
Fees & Permits
$5,200 1-4020-0645-00
Fees & Permits
5,200FOG Inspection Fees (OCSD)
OCWD/Well 21 Fee
1-4020-0710-00
Materials
1-4020-0710-00
Materials
Emergency Preparedness Equipment & Materials
1-4020-0760-00
Office Expense
$3,500 1-4020-0760-00
Office Expense
Printer Ink
1-4020-0760-30
Books & Publications
Books
1-4020-0780-00
Professional Services
$96,000 1-4020-0780-00
Professional Services
81,000Urban Water Management Plan Update
Water Master Plan Update
Cathodic Protection Consulting Services
1-4020-0780-36
Professional Services - Water
Related
Water Consulting Services
Section Total
1-4020-0810-00
Professional
Development
1-4020-0810-00
Professional Development
Certification Courses
1-4020-0830-00
Travel & Conferences
$1,500 1-4020-0830-00
Travel & Conferences
1,500AWWA/ACE Conference
Cathodic Protection
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
42
Engineering Budget Division Detail (FY 2015/16)
Construction Division
Category
Total
Sub Acct
Total
Detail Amt
$2,500 2,500 2,500
350
6,300
$1,500 1,500 1,500
350 350
250 250
750
1,000
$500 500 500
$13,500
1-4030-0830-00
Travel & Conferences
1-4030-0830-00
Travel & Conferences
AWWA/ ACE Conference
Section Total
1-4030-0810-00
Professional
Development
$1,750 1-4030-0810-00
Professional Development
1,750Inspector Certification
Training (AWWA, CMAA)
1-4030-0750-00
Non-Capital Equipment
1-4030-0750-00
Non-Capital Equipment
Inspection Related Tools & Equipment
1-4030-0760-00
Office Expense
$600 1-4030-0760-00
Office Expense
Office Supplies
1-4030-0760-30
Books & Publications
Code Books
1-4030-0645-00
Fees & Permits
1-4030-0645-20
USA Underground Service
USA Underground Service Alerts
1-4030-0640-00
Dues, Memberships, &
Subscriptions
$6,650 1-4030-0640-00
Dues, Memberships, &
Subscriptions
6,650Construction Management Association of America
EADOC Subscription (Planning Management
Software)
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
43
Engineering Budget Division Detail (FY 2015/16)
Water Quality Division
Category
Total
Sub Acct
Total
Detail Amt
3,000 3,000
3,000 3,000
5,590 5,590
60,000 60,000
300
20,000
80
1,000
$2,800 2,800 2,800
$195 195 195
$300 300 300
550
250
850
620
$2,200 2,200 2,200
$100,735
1-4040-0830-00
Travel & Conferences
1-4040-0830-00
Travel & Conferences
AWWA/Water Quality Conference
Section Total
1-4040-0760-00
Office Expense
1-4040-0760-30
Books & Publications
AWWA Books
1-4040-0810-00
Professional
Development
$2,270 1-4040-0810-00
Professional Development
2,270Certifications
AWWA WES August 13 (RM & AT)
Backflow Specialist (AT)
Misc AWWA Trainings
1-4040-0710-00
Materials
1-4040-0710-20
Wtr Quality Test Kit Reagents
Wtr Quality Test Materials
1-4040-0730-00
Maintenance
1-4040-0730-10
Fume Hood Maintenance
Maintenance & Testing
1-4040-0640-00
Dues, Memberships, &
Subscriptions
$1,080 1-4040-0640-00
Dues, Memberships, &
Subscriptions
1,080ABPA (Maldonado)
Water Purveyor Membership
1-4040-0645-00
Fees & Permits
$20,300 1-4040-0645-10
Dept of Health Services
20,300County of Orange
Dept. of Health Services (SWRCB-DD)
1-4040-0600-00
Contractual Services
$71,590 1-4040-0600-00
CONTRACTUAL SERVICES
(E)
System Disinfection/Blending
1-4040-0600-12
Backflow Device Rep
Backflow Device Repair
1-4040-0600-25
Distrubution System
Disinfection
Distribution System Disinfection
1-4040-0600-60
Microbiological Examination
Water Quality Laboratory Testing
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
44
Finance
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
45
Finance Department Budget (FY 2015/16)
FY 2014/15
Budget
FY 2015/16
Budget
Expenses (Finance)
Salary Related Expenses
Salaries 843,820$ 883,762$
Fringe Benefits 162,275$ 169,176$
Overtime 6,200$ 6,355$
Mandatory Benefits104,142$ 88,388$
Total Salary Related Expenses1,116,437$ 1,147,681$
Supplies & Services
Communications 101,400$ 105,625$
Contractual Services101,870$ 82,210$
Data Processing -$ 61,020$
Dues & Memberships 785$ 535$
Fees & Permits 121,090$ 145,165$
Insurance 600$ 600$
Materials 25,000$ 197,000$
District Activities & Events1,050$ 1,100$
Maintenance 300$ 300$
Non-Capital Equipment950$ 6,400$
Office Expense 14,050$ 15,470$
Professional Services27,660$ 28,260$
Professional Development3,830$ 4,265$
Travel & Conferences3,900$ 7,525$
Uncollectible Accounts40,000$ 40,000$
Supplies & Services Sub-Total442,485$ 695,475$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
46
Finance Budget Division Detail (FY 2015/16)
Administration Division
Category
Total
Sub Acct
Total
Detail Amt
$400 400 400
$49,500 49,500 49,500
110
155
160
$600 600 600
$400 400 400
18,960
2,600
5,000
1,200
300
325
300
500
1,500
500
500
$83,010
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
1-3010-0600-00
Contractual Services
1-3010-0600-00
CONTRACTUAL SERVICES
(E)
Check signature plate
1-3010-0620-00
Data Processing
1-3010-0620-20
Software License Renewals
GP & CSM Annual Maintenance Fee
1-3010-0640-00
Dues, Memberships, &
Subscriptions
$425 1-3010-0640-00
Dues, Memberships, &
Subscriptions
425CSMFO
CMTA
GFOA
1-3010-0690-00
Insurance
1-3010-0690-00
Insurance
Honesty Bond
1-3010-0715-00
District Meetings and
Events
1-3010-0715-50
Meeting Supplies
Meeting Supplies
1-3010-0780-00
Professional Services
$27,760 1-3010-0780-00
Professional Services
27,760Auditors
GASB 68 Statement Preparation
Actuarial Services
CDAR Preparation
1-3010-0810-00
Professional
Development
$925 1-3010-0810-00
Professional Development
925CMTA Seminars
2014 Government Tax Update
CSMFO Workshops
Section Total
1-3010-0830-00
Travel & Conferences
$3,000 1-3010-0830-00
Travel & Conferences
3,000CalPERS Annual Conference
CSMFO Conference
AWWA Conference
CMTA
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
47
Finance Budget Division Detail (FY 2015/16)
Accounting Division
Category
Total
Sub Acct
Total
Detail Amt
$625 625 625
500
360
150
435
330
25
50,000
225
$110 110 110
$400 400 400
$300 300 300
500 500
2,000 2,000
1,500 1,500
9,000 9,000
3,500 3,500
1,200 1,200
$1,000 1,000 1,000
1,000
1,500
500
$75,160
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
1-3020-0580-00
Communications
1-3020-0580-00
Communications
Publish Unclaimed List
1-3020-0600-00
Contractual Services
$860 1-3020-0600-00
Contractual Services
860Green Shades
Doculivery
1-3020-0645-00
Fees & Permits
$51,165 1-3020-0645-00
Fees & Permits
915CSMFO Budget Reviewer Fee
GFOA CAFR Reviewer Fee
GFOA Budget Award Reviewer Fee
1-3020-0645-50
Bank Service/Fees
50,250Annual Bankcard Fee
Analysis Fees (Avg $4800/mo)
Safe Deposit Box Fee
1-3020-0640-00
Dues, Memberships, &
CSMFO
1-3020-0730-00
Maintenance
1-3020-0730-00
Maintenance
Small Office Equipment Maintenance
1-3020-0715-00
District Meetings and
1-3020-0715-50
Meeting Supplies
Meeting Supplies
1-3020-0640-00
Dues, Memberships, &
1-3020-0750-00
Non-Capital Equipment
$4,000 1-3020-0750-00
Non-Capital Equipment
Ergotron/Veridesk
1-3020-0750-06
Desktops
Dell Computer
1-3020-0750-41
Audio/Visual
Monitors
1-3020-0760-00
Office Expense
$13,700 1-3020-0760-00
Office Expense
Office Supplies
1-3020-0760-10
Paper
Paper
1-3020-0760-21
Printer Supplies
Printer Cartridges
Section Total
1-3020-0810-00
Professional
1-3020-0810-00
Professional Development
Staff Training
1-3020-0830-00
Travel & Conferences
$3,000 1-3020-0830-00
Travel & Conferences
3,000CSMFO Conference
CalPERS Annual Conference
CMTA
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
48
Finance Budget Division Detail (FY 2015/16)
Customer Service/Billing Division
Category
Total
Sub Acct
Total
Detail Amt
500 500
5,500 5,500
99,000 99,000
250
1,500
1,600
4,000
600
20,000
48,000
5,000 5,000
$11,520 11,520 11,520
34,000
60,000
$300 300 300
$500 500 500
350
300
1,000 1,000
$500 500 500
$1,400 1,400 1,400
500 500
325 325
$40,000 40,000 40,000
$336,645
Primary GL CategorySub Acct No./Sub CategoryDetail Item Description
1-3030-0600-22
Printing of Bills - Infosend
68,000Info Send E-Bill Fees
1-3030-0580-00
Communications
$105,000 1-3030-0580-00
Communications
AB 2747 Compliance
1-3030-0580-10
Postage
Postage Metered
1-3030-0580-22
Postage - Infosend
Postage - Infosend
Post Office Box
Meter & Scale Lease Agreement
Post Master - Lockbox
1-3030-0600-21
Customer Credit Check
4,600Online - Credit Checks
Online - Utility Exchange
Mailing Service
1-3030-0620-00
Data Processing
1-3030-0620-00
Data Processing
Cogsdale - Penalty Blocks
1-3030-0645-00
Fees & Permits
$94,000 1-3030-0645-50
Bank Services/Fees
94,000Lock Box Services
Credit Card & Auto Dr Processing
1-3030-0600-55
Answering Service
Phone Answering Service
1-3030-0600-00
Contractual Services
$80,950 1-3030-0600-00
Contractual Services
3,350
1-3030-0715-00
District Meetings and
1-3030-0715-50
General Meeting Expense
Meeting Supplies
1-3030-0750-00
Non-Capital Equipment
1-3030-0750-00
Non-Capital Equipment
Letter Folding Equipment
1-3030-0760-00
Office Expense
$1,650 1-3030-0760-00
Office Expense
650Postage Machine Supplies
Forms/Deposit Slips
1-3030-0760-21
Printer Supplies
Printer Cartridge
1-3030-0780-00
Professional Services
1-3030-0780-09
Collection Services
Collection Agency Fee
1-3030-0810-00
Professional
1-3030-0810-00
Professional Development
Customer Service Training (min of 2 classes PP)
1-3030-0830-00
Travel & Conferences
$825 1-3030-0830-00
Travel & Conferences
AWWA
1-3030-0830-50
Meeting Mileage
Mileage Reimbursement
1-3030-0850-00
Uncollectible Accounts
1-3030-0850-00
Uncollectible Accounts
Uncollectible Accounts
Section Total
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
49
Finance Budget Division Detail (FY 2015/16)
Meter Reading Division
Category TotalSub Acct
Total
Detail Amt
140,000 140,000
25,000 25,000
9,000 9,000
23,000 23,000
500
400
1,000 1,000
120 120 120
700 700
240 240
700 700 700
$200,660
1-3040-0830-00
Travel & Conferences
1-3040-0830-00
Travel & Conferences
AWWA Conference
Section Total
1-3040-0760-00
Office Expense
1-3040-0760-21
Printer Supplies
Printer Cartirdge
1-3040-0810-00
Professional
Development
940 1-3040-0810-00
Professional Development
Training classes
1-3040-0810-40
Certificate Reimbursement
Certificate Reimbursement
1-3040-0750-00
Non-Capital Equipment
1,900 1-3040-0750-00
Non-Capital Equipment
900 Meter Shop Equipment
Construction Meter Locks
1-3040-0750-07
Notebooks/Tablets
Tablets
1-3040-0710-00
Materials
197,000 1-3040-0710-40
Replacment Meters
Replacement Meters
1-3040-0710-50
Replacement MXU
MXUs
1-3040-0710-55
Meters Boxes/Lids/Vaults
Meter Boxes/Lids/Vaults
1-3040-0710-58
Registers
Registers
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
50
Human Resources
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
51
Human Resources Department Budget (FY 2015/16)
FY 2014/15
Budget
FY 2015/16
Budget
Expenses (HR)
Salary Related Expenses
Salaries 373,949$ 457,116$
Fringe Benefits 75,009$ 83,944$
Overtime 1,689$ 1,731$
Mandatory Benefits 44,874$ 46,566$
Total Salary Related Expenses495,521$ 589,357$
Supplies & Services
Communications 3,000$ 3,000$
Contractual Services34,150$ 25,870$
Dues & Memberships5,635$ 7,960$
Insurance 311,500$ 295,000$
Materials 1,400$ 1,100$
District Activities & Events17,510$ 12,610$
Non-Capital Equipment -$ 3,800$
Office Expense 700$ 1,865$
Professional Services70,700$ 104,700$
Professional Development25,500$ 24,500$
Travel & Conferences 5,100$ 9,200$
Supplies & Services Sub-Total475,195$ 489,605$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
52
Human Resources Budget Division Detail (FY 2015/16)
Administration Division
Category
Total
Sub Acct
Total
Detail Amt
$3,000 3,000 3,000
600
3,000
3,000
5,000
500
3,000 3,000
1,500 1,500
5,000
1,300
4,000
525
85
400
300
2,000
210
1,000
2,200 2,200
2,000 2,000
1,000 1,000
3,000
800
300 300
609
206
250 250
90,000 90,000
13,700 13,700
8,000 8,000
3,000 3,000
5,800
400
$165,685Section Total
1-7010-0830-00
Travel & Conferences
$6,200 1-7010-0830-00
Travel & Conferences
6,200LCW (3 employees)
Public Retirement Seminar (2 employees)
1-7010-0810-00
Professional
Development
$11,000 1-7010-0810-00
Professional Development
LCW
1-7010-0810-20
Job Training
On-going Job Training
1-7010-0780-00
Professional Services
$103,700 1-7010-0780-05
Legal Services
Liebert Cassidy Whitmore Employment Law
1-7010-0780-55
Investigations
Investigations, Backgrounds, and EE Relations
1-7010-0760-00
Office Expense
$1,365 1-7010-0760-00
Office Expense
Office Supplies
1-7010-0760-21
Printer Supplies
815Brother MFC-9970CDW (2 black & 3 color (1 each))
HL2270DW (3)
1-7010-0760-30
Books & Publications
Public Retirement Journal
1-7010-0750-00
Non-Capital Equipment
$3,800 1-7010-0750-07
Notebooks/Tablets
3,800Laptop
Tablet
1-7010-0715-00
District Meetings and
Events
$8,410 1-7010-0715-20
District Events - Employee
Recognition
3,210Retiree Event (2)
Retiree Recognition
Service Recognition
1-7010-0715-30
District Events - Benefit Fair
Benefit Fair
1-7010-0715-40
District Events - Employee
Employee Promotional Items
1-7010-0715-50
General Meeting Expense
Meeting/Training Supplies
1-7010-0600-30
Health & Welfare
6,300Interactive Process
Flu Shots
1-7010-0640-00
Dues, Memberships &
Subscriptions
$5,310 1-7010-0640-00
Dues, Memberships &
Subscriptions
5,310LCW (Consortium & Library)
PELRAC
Jobs Available Subscription
CALPELRA Annual Dues
National Notary Association
1-7010-0580-00
Communications
1-7010-0580-05
Advertising
Job Advertising Expenses
1-7010-0600-00
Contractual Services
$22,900 1-7010-0600-00
Contractual Services
12,100COBRA Solutions
CPS (Testing) - Human Resources
Neo Gov- Online Applications
Neo Gov- Performance Evaluations
Flex Advantage
1-7010-0600-10
DOT Physicals
Fit for Duty
1-7010-0600-20
Post-Employment Physicals
Post-Employment Physicals
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
53
Human Resources Budget Division Detail (FY 2015/16)
Risk Management Division
Category
Total
Sub Acct
Total
Detail Amt
420
300
100
700
5,000 5,000
230,000 230,000
60,000 60,000
$500 500 500
$1,000 1,000 1,000
$500 500 500
$3,000 3,000 3,000
$301,520
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
1-7020-0600-00
Contractual Services
$720 1-7020-0600-00
Contractual Services
720DOT Physicals (12 x 35)
Respiratory Fit Testing (60 x 5)
1-7020-0640-00
Dues, Memberships, &
Subscriptions
$800 1-7020-0640-00
Dues, Memberships, &
Subscriptions
800PARMA Membership
AED Medical Director Oversight
1-7020-0690-00
Insurance
$295,000 1-7020-0690-10
Tort Claims
Tort Claims - < 15K
1-7020-0690-20
Liability Insurance
ACWA-JPIA Liability Insurance
1-7020-0690-30
Property Insurance
ACWA-JPIA Property Insurance
1-7020-0760-00
Office Expense
1-7020-0760-00
Office Expense
Ergotron Desks & Mats (1 x 500)
1-7020-0780-00
Professional Services
1-7020-0780-00
Professional Services
First Aid-Injured Workers
Section Total
1-7020-0810-00
Professional
Development
1-7020-0810-00
Professional Development
Risk Management Training
1-7020-0830-00
Travel & Conferences
1-7020-0830-00
Travel & Conferences
PARMA Conference (2 x $1,500)
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
54
Human Resources Budget Division Detail (FY 2015/16)
Safety Division
Category
Total
Sub Acct
Total
Detail Amt
1,250
1,000
500
150
200
1,000
600
500
1,200
3,000
8,000 8,000
5,000 5,000
$22,400
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
1-7030-0600-00
Contractual Services
$2,250 1-7030-0600-00
Contractual Services
2,250HEP B ($250 x 5)
Industrial Hearing Management
1-7030-0640-00
Dues, Memberships, &
Subscriptions
$1,850 1-7030-0640-00
Dues, Memberships, &
Subscriptions
1,850Cal-OSHA Reporter
PASMA (2 x 75)
Safety Center Inc.
Online SDS Support
1-7030-0710-00
Materials
$1,100 1-7030-0710-00
Materials
1,100First Aid Restocker
First Aid Supplies (Field Backpacks)
1-7030-0715-00
District Meetings and
Events
$4,200 1-7030-0715-50
General Meeting Expense
4,200Meeting/Training Supplies
Safety WORKS (Promo Safety Recognition)
Section Total
1-7030-0810-00
Professional
Development
$13,000 1-7030-0810-10
OSHA Compliance
OSHA Compliance Training
1-7030-0810-20
Job Training
On Job Training
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
55
Information Technology
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
56
Information Technology Department Budget (FY 2015/16)
FY 2014/15
Budget
FY 2015/16
Budget
Expenses (IT)
Salary Related Expenses
Salaries 602,394$ 472,163$
Fringe Benefits 91,979$ 57,830$
Overtime 10,400$ 2,460$
Mandatory Benefits 75,102$ 48,943$
Total Salary Related Expenses779,875$ 581,396$
Supplies & Services
Communications -$ -$
Contractual Services143,120$ 148,385$
Data Processing 186,830$ 125,309$
Dues & Memberships 1,622$ 280$
Materials 15,825$ 2,400$
District Activities & Events300$ 800$
Maintenance 79,250$ 6,900$
Non-Capital Equipment98,950$ 40,800$
Office Expense 15,025$ 7,825$
Professional Services91,500$ 95,000$
Professional Development11,800$ 11,000$
Travel & Conferences 9,700$ 15,600$
Supplies & Services Sub-Total653,922$ 454,299$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
57
IT Budget Division Detail (FY 2015/16)
Administration Division
Category
Total
Sub Acct
Total
Detail Amt
$200 200 200
$500 500 500
$2,000 2,000 2,000
$675 675 675
$500 500 500
1,600
2,600
1,400
3,500
$12,975
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
1-6010-0640-00
Dues, Memberships, &
1-6010-0640-00
Dues, Memberships, &
MISAC
1-6010-0715-00
District Meetings and
1-6010-0715-50
General Meeting Expense
Meeting Supplies
1-6010-0750-00
Non-Capital Equipment
1-6010-0750-10
Desktops
PC
1-6010-0760-00
Office Expense
1-6010-0760-21
Printer Supplies
Printer Cartridge
Emergency Backup Location Visits
Section Total
1-6010-0810-00
Professional
1-6010-0810-00
Professional Development
Pluralsight Tech Library
1-6010-0830-00
Travel & Conferences
$9,100 1-6010-0830-00
Travel & Conferences
9,100Interop (April/May)
WinConnections (November)
MISAC
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
58
IT Budget Division Detail (FY 2015/16)
Information Systems Division
Category
Total
Sub Acct
Total
Detail Amt
1,800
85
600
15,000
4,500
12,500
21,000
4,000
3,900
26,500 26,500
15,000 15,000
25,000
15,000
3,500
4,000
2,400
3,200
2,000
30,000
250
12,000
1,000
7,000
5,000
13,500
0
6,109
750
1,500
200
0
150
200
150
30
50
200 200
400
100
200
200
900
400
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
1-6020-0600-00
Contractual Services
$148,385 1-6020-0600-00
Contractual Services
1,885Security Solutions: Annual Fire & Burglar Alarm
District Site Hosting
1-6020-0600-10
Data Hosting
15,600FTP Today for ftp service ($54.95/month)
DR Location
1-6020-0600-20
Lease Agreements
17,000Konica Minolta Operations Copier Lease
Konica Minolta Copier Leases for Admin Building
1-6020-0600-30
Warranties & Service
Contracts
28,900RMJ Tech. GPS Vehicle Tracking Service
Dell Hardware Service Contracts
APC Symmetra Data Center UPS On-Site Service
Rene
1-6020-0600-32
Service for Cell Phones
Cell Phone Service (Verizon)
1-6020-0600-33
Mobile Broadband Service
Verizon Broadband Aircard Service (MGMT/CMMS)
1-6020-0600-34
Communication Lines
43,500Time Warner Cable & Dedicated Internet Access
50x
AT&T District Lines
DR Communication Lines
Microsoft Volume License Renewals
Lenel Onguard Software Support Agreement
Renewal
Solar Winds Orion Monitoring Tool Maintenance
Solar Winds Engineering's Toolkit Renewal
VMWare vSphere (Essentials Plus Kit) Maintenance
Appassure Backup Software Renewal
1-6020-0620-00
Data Processing
$89,409 1-6020-0620-10
Software Purchases
6,400CMMS Licensing
Solarwind SQL Monitor
1-6020-0620-20
Software License Renewals
73,950Trend Micro NeatSuite Antivirus & Spyware 110 lic
Netmotion Mobility XE Premium Software Maintenanc
CityWorks Annual Maintenance
Specter Soft Renewal
1-6020-0620-30
Hardware Subscription
Renewals
8,559Watchguard XTM810 Firewall UTM Renewal (2
items)
Barracuda Spam Firewall Energizer Annual
Renewal
Barracuda Message Archiver Energizer Annual
Renew
PageR Monitoring
Idealstor Archiver ($3,000)
1-6020-0620-47
Cell Phone Supplies
500Chargers
Batteries
Holsters & Covers
1-6020-0640-00
Dues, Memberships, &
Subscriptions
$80 1-6020-0640-00
Dues, Memberships, &
Subscriptions
80CPU
1-6020-0710-60
Hardware Supplies
1,500USB Drives USB Keys, SD / micro SD Cards
Desktop peripherals
Hardware supplies, AA & AAA batteries
PCWorld
1-6020-0710-00
Materials
$2,400 1-6020-0710-00
Materials
Materials
1-6020-0710-51
Cabling
700Duplex 50/125 LC/LC fiber, CAT6A, CAT5e patch
cab
Adapters
DVI, VGA, DB9, Display Port, HDMI, USB cables
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
59
IT Budget Division Detail (FY 2015/16)
Information Systems Division, Continued
Category
Total
Sub Acct
Total
Detail Amt
$300 300 300
850 850
1,200 1,200
400
800
400
400
1,500 1,500
1,000
350
2,000 2,000
2,000 2,000
20,000
1,500
0
200
1,500
200
800
2,200
800 800
500
1,000
1,000 1,000
1,000 1,000
100 100
2,000
50
200
200
400
200
5,500 5,500
3,500
50,000
1,000 1,000
2,500
1,000
2,200
1,000
400
1,600
$354,024
1-6020-0715-00
District Meetings and
1-6020-0715-50
Meeting Supplies
Meeting Supplies
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
Phone Switch Servicing
Security Equipment Maintenance & Repair
1-6020-0730-30
Cabling & WAN
Cabling (CAT6A, CAT5e, fiber) installation & rep (
1-6020-0730-60
UPS & Back-up Power
systems
1,350APC Symmetra Data Center UPS battery modules
(6)
UPS replacement batteries for desktops
1-6020-0730-00
Maintenance
$6,900 1-6020-0730-00
Maintenance
Maintenance
1-6020-0730-06
Printer Servicing
HP Printer Servicing
1-6020-0730-11
Telco/Phone Servicing
2,000Building Line Repairs
Cell Phone Servicing/replacement/repair
Tablets
1-6020-0750-09
Networking Equipment
4,900KVM System Interface Pods
Network Storage Devices
Network Office/cubicle Switches
Misc Network Equipment such as Transceivers
Data Center Switches
1-6020-0750-00
Non-Capital Equipment
$34,700 1-6020-0750-00
Non-Capital Equipment
Non-Capital Equipment
1-6020-0750-06
Desktops
Dell Optiplex PCs
1-6020-0750-07
Notebooks
21,500CMMS Notebooks and Equipment
Dell Notebooks
1-6020-0760-00
Office Expense
$3,150 1-6020-0760-00
Office Expense
Business Cards
1-6020-0760-21
Printer Supplies
2,050
1-6020-0750-30
Tools & Equipment
Data Center equipment (Rack & Cabinet)
1-6020-0750-35
Security
1,500HID proximity badges for building access
FABS
HP LaserJet Printers & Copier toners fusers etc
Konica Minolta Copier/Printer Supplies Mail Room
1-6020-0760-26
Desktop Supplies
1,000Mice
Blank DVD+R, CD Disc, USB Keys etc.
Keyboards
Misc
1-6020-0750-41
Audio/Visual
Replacement LCD Monitors
1-6020-0750-45
Telco
Phones & Accessories
1-6020-0810-00
Professional
Development
$3,500 1-6020-0810-00
Professional Development
3,500GeneralTraining
Plural Site
1-6020-0780-00
Professional Services
$60,000 1-6020-0780-11
Network/Hardware Consulting
Network Engineering Consulting
1-6020-0780-20
Software Consulting
53,500Software Consulting
CMMS Consulting EEC
1-6020-0780-50
Technical Support
Technical Support
Section Total
1-6020-0830-00
Travel & Conferences
$5,200 1-6020-0830-00
Travel & Conferences
5,200Intersect (October) R.S.
CityWorks User's Conference (June) R.S.
Mileage and Travel Reimbursement
Interop
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
60
IT Budget Division Detail (FY 2015/16)
GIS Division
Category
Total
Sub Acct
Total
Detail Amt
4,000
2,000
3,200
6,100
900
3,500
1,700
14,500
$4,100 4,100 4,100
$4,000 4,000 4,000
$35,000 35,000 35,000
3,000
4,000
1,050
250
$87,300
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
1-6030-0620-00
Data Processing
$35,900 1-6030-0620-20
Software License Renewals
35,900InfoWater Renewal & Upgrade Floating License
Freeance Maintenance
ArcEditor Concurrent Maintenance (2)
ArcGIS Server Standard Enterprise Maintenance
ArcView Single Use Maintenance
ArcInfor Concurrent Maintenance
AutoCAD & Map 3D Maintenance
Satellite Imagry
1-6030-0750-30
Tools & Equipment
GIS Miscellaneous Tools (Hardware)
1-6030-0780-00
Professional Services
1-6030-0780-20
Software Consulting
GIS Staff Augmentation & Cons. Services, EEC
1-6030-0760-00
Office Expense
1-6030-0760-21
Printer Supplies
Atlas Water & Sewer Supplies
1-6030-0750-00
Non-Capital Equipment
1-6030-0810-00
Professional
Development
$7,000 1-6030-0810-00
Professional Development
7,000GIS Analyst Training
GIS and CMMS Training, EEC
Section Total
1-6030-0830-00
Travel & Conferences
$1,300 1-6030-0830-00
Travel & Conferences
1,300GIS ESRI User Conference
Mileage and Travel Reimbursement
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
61
Operations
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
62
Operations Department Budget (FY 2015/16)
FY 2014/15
Budget
FY 2015/16
Budget
Expenses (Operating)
Salary Related Expenses
Salaries 2,574,013$ 2,767,635$
Fringe Benefits 535,515$ 551,814$
Overtime 192,600$ 204,813$
Mandatory Benefits420,823$ 364,601$
Total Salary Related Expenses3,722,951$ 3,888,862$
Supplies & Services
Communications 500$ 200$
Contractual Services176,500$ 220,000$
Data Processing -$ 47,500$
Dues & Memberships 700$ 1,250$
Fees & Permits 37,050$ 53,250$
Materials 613,900$ 586,950$
District Activities & Events1,200$ 2,000$
Maintenance 427,471$ 739,950$
Non-Capital Equipment47,100$ 92,750$
Office Expense 7,500$ 5,750$
Professional Services -$ 61,500$
Professional Development12,750$ 12,550$
Travel & Conferences5,600$ 19,880$
Utilities 90,800$ 90,850$
Vehicle Expense 358,400$ 372,433$
Supplies & Services Sub-Total1,779,471$ 2,306,813$
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
63
Operations Budget Division Detail (FY 2015/16)
Administration Division
Category
Total
Sub Acct
Total
Detail Amt
$13,000 13,000 13,000
$150 150 150
$2,000 2,000 2,000
$18,000 18,000 18,000
1,000 1,000
10,000 10,000
2,700 2,700
250 250
2,500 2,500
500 500
300 300
1,000 1,000
3,000 3,000
1,500 1,500
2,500 2,500
560 560
$58,960
1-5010-0830-50
Meeting Mileage
Mileage
Section Total
1-5010-0830-00
Travel & Conferences
$8,560 1-5010-0830-10
Travel
AWWA (Fall & Spring), CWEA
1-5010-0830-20
Lodging
AWWA (Fall & Spring), CWEA
1-5010-0830-30
Meals
AWWA (Fall & Spring), CWEA
1-5010-0830-40
Registration
AWWA (Fall & Spring), CWEA
1-5010-0810-00
Professional
Development
$800 1-5010-0810-00
Professional Development
Training
1-5010-0810-40
Certificate Reimbursement
Certificate Reimbursement
1-5010-0760-00
Office Expense
$5,450 1-5010-0760-20
Printer Ink
Printer Ink
1-5010-0760-30
Books & Publications
Manuals/Books/Magazines
1-5010-0760-40
Breakroom Supplies
Breakroom Supplies
1-5010-0750-00
Non-Capital Equipment
$11,000 1-5010-0750-41
Audio/Visual
Computer Monitor Upgrade
1-5010-0750-50
Safety Equipment
Safety Equipment (Regulatory Requirements)
1-5010-0715-00
District Meetings and
1-5010-0715-50
General Meeting Expense
Meeting Supplies
1-5010-0710-00
Materials
1-5010-0710-65
PPE Equipment
PPE Equipment
1-5010-0600-00
Contractual Services
1-5010-0600-50
Uniforms
Uniforms (District-wide)
1-5010-0640-00
Dues, Memberships, &
1-5010-0640-00
Dues, Memberships, &
Dues, Memberships, & Subscriptions
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
64
Operation Budget Division Detail (FY 2015/16)
Water Operation & Maintenance Division
Category
Total
Sub Acct
Total
Detail Amt
2,100 2,100
10,000 10,000
5,000 5,000
30,000 30,000
4,500 4,500
10,000 10,000
100,000 100,000
85,000 85,000
27,500 27,500
5,000 5,000
1,500 1,500
7,000 7,000
90,000 90,000
12,000 12,000
2,000 2,000
4,000 4,000
20,000 20,000
25,000 25,000
150,000 150,000
45,000 45,000
1,000 1,000
1,500 1,500
500 500
8,500 8,500
2,000 2,000
1,500 1,500
$6,500 6,500 6,500
$657,100
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
1-5020-0645-00
Fees & Permits
$17,100 1-5020-0645-25
NPDES/RWQCB
NPDES Deminimus (RWQCB)
1-5020-0645-45
Landfill (Orange County & Dan
Landfill (Orange County & Dan Coop)
1-5020-0645-55
Encroachment Permits
Encroachment Permits
1-5020-0710-00
Materials
$378,500 1-5020-0710-05
Road Material
Road Material
1-5020-0710-13
Air-Vac Parts
Air-Vac parts
1-5020-0710-15
Cla-Valve Parts
Cla Valve Parts
1-5020-0710-25
Hydrant Repair Parts
Hydrant Repair Parts
1-5020-0710-30
Valve Repair Parts
Valve Repair Parts
1-5020-0710-36
City of YL Valve Adjustments
City of YL Valves
1-5020-0710-60
Hardware Supplies
Hardware Supplies
1-5020-0710-81
Welding Supplies
Welding Supplies
1-5020-0710-85
Cleaning/Painting Supplies
Cleaning/Painting Supplies
1-5020-0710-90
Water Service Repair Parts
Water Service Repair Parts
1-5020-0730-66
Asphalt Paving
Asphalt Paving
1-5020-0730-67
Concrete Repair
Concrete Repair
1-5020-0710-94
Miscellaneous Warehouse
Miscellaneous Warehouse Parts
1-5020-0710-96
Ready Mix Concrete
Ready Mix Concrete
1-5020-0710-98
Landscape Supplies
Landscape Supplies
1-5020-0730-72
Safety Equipment Repairs
Safety Equipment Repairs
1-5020-0750-00
Non-Capital Equipment
$10,500 1-5020-0750-06
Desktops
Replacement Desktop
1-5020-0750-15
Equipment Rental
Equipment Rental
1-5020-0750-30
Tool & Equipment
Tool & Equipment
1-5020-0730-00
Maintenance
$241,000 1-5020-0730-36
City of Yorba Linda Value
City of Yorba Linda Valve Repair
1-5020-0730-43
Value Repair
Valve Repair (Normal Business)
1-5020-0810-00
Professional
Development
$3,500 1-5020-0810-00
Professional Development
Training
1-5020-0810-40
Certificate Reimbursement
Certificate Reimbursement
1-5020-0830-00
Travel & Conferences
1-5020-0830-00
Travel & Conferences
AWWA Conference (5 Employees)
Section Total
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
65
Operation Budget Division Detail (FY 2015/16)
Sewer Operation & Maintenance Division
Category
Total
Sub Acct
Total
Detail Amt
$200 200 200
$300 300 300
2,200 2,200
1,000 1,000
1,000 1,000
27,500 27,500
25,000 25,000
250,000 250,000
3,000 3,000
10,000 10,000
1,500 1,500
15,000 15,000
1,500 1,500
20,000 20,000
4,000 4,000
15,000 15,000
1,800 1,800
400 400
300 300
1,200 1,200
720 720
1,200 1,200
$850 850 850
25,000 25,000
1,000 1,000
8,000 8,000
15,500 15,500
$433,170
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
2-5030-0580-00
Communications
2-5030-0580-00
Communications
Public Communications
2-5030-0640-00
Dues, Memberships,
2-5030-0640-00
Dues, Memberships,
CWEA Memberships
2-5030-0645-00
Fees & Permits
$3,200 2-5030-0645-30
WDR - SSO (SWRCB)
WDR - SSO (SWRCB)
2-5030-0645-55
Encroachment Permits
Encroachment Permits
2-5030-0710-00
Materials
$53,500 2-5030-0710-60
Hardware Supplies
Hardware Supplies
2-5030-0710-86
Placentia/Yorba Linda Island
City of Yorba Linda Manholes
2-5030-0710-92
Sewer Main Repair Parts
Sewer Main Repair Parts
2-5030-0730-00
Maintenance
$301,000 2-5030-0730-59
Sewer Line Repairs
Sewer Line Repairs
2-5030-0730-65
Vector Control In Manholes
Vector Control in Manholes
2-5030-0730-66
Asphalt Paving
Asphalt Paving
2-5030-0730-67
Concrete Repair
Concrete Repair
2-5030-0730-71
CCTV Repairs
CCTV Repairs
2-5030-0730-72
Safety Equipment Repairs
Safety Equipment Repairs
2-5030-0730-86
Placentia/Yorba Linda
City of Yorba Linda Manhole Labor
2-5030-0750-00
Non-Capital Equipment
$19,000 2-5030-0750-06
Desktops
Replacement Computer for Sewer Camera Truck
2-5030-0750-30
Tools & Equipment
Tools & Equipment
2-5030-0810-00
Professional
Development
$2,200 2-5030-0810-00
Professional Development
PACP Training Course
2-5030-0810-40
Certificate Reimbursement
Certificate Reimbursement
2-5030-0830-00
Travel & Conferences
$3,420 2-5030-0830-10
Travel
PACP Conference
2-5030-0830-20
Lodging
PACP Conference
2-5030-0830-30
Meals
PACP Conference
2-5030-0830-40
Registration
PACP Conference
Section Total
2-5030-0870-00
Utilities
2-5030-0870-10
Electric
Electric
2-5030-0890-00
Vehicle Expenses
$49,500 2-5030-0890-46
Vehicle Expense: Sewer
OPS - Sewer Vehicle Maint
2-5030-0890-47
Vehicle Expense: Sewer
OPS - Sewer - Equipment Maintenance
2-5030-0890-48
Vehicle Expense: Sewer Gas
OPS - Sewer - Gas
2-5030-0890-49
Vehicle Expense: Sewer
OPS - Sewer - Diesel
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
66
Operation Budget Division Detail (FY 2015/16)
Water Production Division
Category
Total
Sub Acct
Total
Detail Amt
$50 50 50
4,000 4,000
35,000 35,000
3,000 3,000
50,000 50,000
10,000 10,000
500 500
25,000 25,000
5,000 5,000
10,000 10,000
12,000 12,000
5,000 5,000
5,000 5,000
2,500 2,500
1,500 1,500
5,000 5,000
1,000 1,000
600 600
$175,150
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
1-5040-0640-00
Dues, Memberships,
1-5040-0640-00
Dues, Memberships,
OCWA Memberships
1-5040-0710-00
Materials
$102,500 1-5040-0710-17
Pump Station Repair Parts
Pump Parts
1-5040-0710-35
CL2 Parts
CL2 Parts
1-5040-0710-60
Hardware Supplies
1-5040-0730-20
General Electric Services
Electric General Maintenance
1-5040-0730-24
Reservoir Services
Reservoir Repairs
Hardware Supplies
1-5040-0710-75
Salt
Salt (Water Softeners)
1-5040-0710-84
Production Repair Parts
Valves, Gauges, AV, etc.
1-5040-0710-85
Cleaning/Painting Supplies
Cleaning/Painting Supplies
1-5040-0730-29
Wells: Calibration, Mtce,
Well Maintenance
1-5040-0730-75
Pump Station Repairs
Pump Station Repairs
1-5040-0750-00
Non-Capital Equipment
$9,000 1-5040-0750-07
Notebooks/Tablets
Laptop
1-5040-0750-30
Tools & Equipment
Tools & Equipment
1-5040-0730-00
Maintenance
$62,000 1-5040-0730-05
CL2 System Service
CL2 System Service
1-5040-0730-10
Motor Services
Electrical Motor Repairs/Services
Section Total
1-5040-0750-90
Emergency Equipment
Hoses/Fittings/Cabling for Pumps/Generators
1-5040-0810-00
Professional
Development
$1,600 1-5040-0810-00
Professional Development
Training
1-5040-0810-40
Certificate Reimbursement
Certificate Reimbursment
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
67
Operation Budget Division Detail (FY 2015/16)
SCADA Division
Category
Total
Sub Acct
Total
Detail Amt
1,500
2,500
1,500
26,000 26,000
8,000 8,000
29,500
3,500
2,000
4,500
$250 250 250
3,000 3,000
3,800 3,800
850 850
2,000
3,000
3,000
2,200 2,200
28,000 28,000
4,000 4,000
4,650 4,650
9,500 9,500
500
11,000
3,100
1,500
800
3,200 3,200
5,500 5,500
4,000 4,000
5,000 5,000
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
1-5045-0600-00
Contractual Servcies
$31,500 1-5045-0600-30
Warranties & Services
Contracts
5,500Cisco Smartnet Premium (for Cisco 1842 Routers )
Cisco Smartnet Premium (for Cisco 3825 Router)
Dell Servers Service Contract
1-5045-0600-34
Communication LInes
Communications Lines
1-5045-0620-00
Data Processing
$47,500 1-5045-0620-10
Software Purchases
Misc. Software
1-5045-0620-20
Software License Renewals
39,500Wonderware Premium Support
PLC Programing Support Proworks32 & Unity
SAGE WIN 911
Net DVR
1-5045-0730-30
Cabling & WAN Communcation
Contuit Replacement/Wiring Replacement/WAN Com
Calibration Supplies
1-5045-0710-78
Meters and Sensors
8,000Integral Manifolds for Flow & Pressure Meters
Level Indicators
Flow Meters
1-5045-0640-00
Dues, Memberships &
1-5045-0640-00
Dues, Memberships &
Intenational Society of Automation
1-5045-0710-00
Materials
$15,650 1-5045-0710-60
Hardware Supplies
Hardware Supplies
1-5045-0710-64
Electrical Supplies
Electrical Supplies
1-5045-0710-72
Calibration Supplies
1-5045-0730-40
Radio Repairs and Servicing
Radio Repairs & Servicing
1-5045-0730-45
PLC Hardware
16,900Power Supplies & Components
M340 System/PLC's
Module Replacements
Terminal Blocks/Other Parts
Signal Conditioners-Converters
1-5045-0730-62
Instrumentation
Instrumentation
1-5045-0730-00
Maintenance
$82,950 1-5045-0730-15
Flow Meter Calibration
Flow Meter Calibration
1-5045-0730-20
Electrical General
Electrical General
1-5045-0730-25
Electrical Motor Control Center
Motor Control Center
1-5045-0730-55
Security & Gas Detectors
Security & Gas Detectors
1-5045-0730-60
UPS & Back-up Power
UPS & Back-up 24VDC Power Systems
1-5045-0730-61
Cooling A/C Servicing
Cooling & A/C Service
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
68
Operation Budget Division Detail (FY 2015/16)
SCADA Division. Continued
Category
Total
Sub Acct
Total
Detail Amt
1,000 1,000
8,000 8,000
1,550 1,550
6,500 6,500
5,000 5,000
5,000 5,000
5,800 5,800
$300 300 300
10,500
11,000
10,000
2,400
1,400
500
$1,400 1,400 1,400
$248,200
1-5045-0750-00
Non-Capital Equipment
$32,850 1-5045-0750-07
Notebooks
Tablet
1-5045-0750-09
Networking Equipment
Field Routers, Switches, FIber Device Servers, Mod
1-5045-0750-30
Tools & Equipment
Tools & Equipment
$31,500 1-5045-0780-20
Software Consulting
31,500PLC Program Cnversions to Unity
1-5045-0750-35
Security
Security
1-5045-0750-55
PLCs & Panels
PLCs & Panels
1-5045-0750-65
Electrical Upgrades
Electrical Upgrades
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
1-5045-0830-00
Travel & Conferences
1-5045-0830-00
Travel & Conferences
AWWA Conference
Section Total
SCADA System Programing
Maintenance PLC - SCADA Modifications
1-5045-0810-00
Professional
Development
$4,300 1-5045-0810-00
Professional Development
4,300Wonderware Training
PLC Programing Training
AWWA Training
1-5045-0750-70
Redundant SCADA
Radio Systems Communications & Tower
1-5045-0760-00
Office Expense
1-5045-0760-30
Books & Publications
Manuals/Books/Magazines
1-5045-0780-00
Professional Services
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
69
Operation Budget Division Detail (FY 2015/16)
Mechanical Services Division
Category TotalSub Acct
Total
Detail Amt
30,000 30,000
350 350
600 600
3,000 3,000
3,000 3,000
500 500
400 400
8,000 8,000
$30,000 30,000 30,000
$150 150 150
Primary GL CategorySub Acct No./Sub CategoryDetail Item Description
1-5050-0645-00
Fees & Permits
$30,950 1-5050-0645-05
AQMD Permits
AQMD Permits
1-5050-0645-15
E.P.A.. Fees
E.P.A. Fees
1-5050-0645-60
CARB Fees
C.A.R.B Fee
1-5050-0710-00
Materials
$6,500 1-5050-0710-60
Hardware Supplies
Hardware Supplies
1-5050-0710-80
Mech. Shop Supplies
Mech. Shop Supplies
1-5050-0710-81
Welding Supplies
Welding Supplies
1-5050-0750-00
Non-Capital Equipment
$8,400 1-5050-0750-08
Printers
Replacement Printer/Scanner
1-5050-0750-40
Mech Shop Equipment
Misc Mech Shop Equipment/Tools
1-5050-0780-00
Professional Services
1-5050-0780-00
Professional Services
AQMD Compliance Consultant
1-5050-0810-00
Professional Development
1-5050-0810-40
Certificate Reimbursement
Certificate Reimbursment
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
70
Operation Budget Division Detail (FY 2015/16)
Mechanical Services Division, Continued
Category TotalSub Acct
Total
Detail Amt
12,133 12,133
1,000 1,000
9,800 9,800
4,000 4,000
6,900 6,900
2,000 2,000
60,000 60,000
5,000 5,000
53,000 53,000
20,100 20,100
3,000 3,000
500 500
12,000 12,000
2,000 2,000
3,600 3,600
1,000 1,000
1,000 1,000
1,500 1,500
1,000 1,000
1,400 1,400
100,000 100,000
20,000 20,000
2,000 2,000
$398,933
1-5050-0890-30
Engineering - Gas
Engineering - Gas
1-5050-0890-31
Engineering - Vehicle
Engineering - Vehicle Maint
1-5050-0890-42
OPS - Water - Vehicle
OPS Water Vehicle Maintenance
1-5050-0890-43
OPS - Water - Equipement
OPS - Water Equipment Maintenance
1-5050-0890-44
OPS - Water - Gas
OPS - Water - Gas
1-5050-0890-45
OPS - Water - Diesel
OPS - Water - Diesel
1-5050-0890-54
OPS - Mech Svcs - Gas
OPS - Mech Svcs - Gas
1-5050-0890-55
OPS - Facilities - Vehicle
OPS - Facilities - Vehicle Maint
1-5050-0890-50
OPS - Production Vehicle
OPS - Production Vehicle Maint
1-5050-0890-51
OPS - Production
OPS - Production Equipment Maint
1-5050-0890-52
OPS - Production - Gas
OPS - Production - Gas
Section Total
1-5050-0890-00
Vehicle Expenses
$322,933 1-5050-0890-10
Admin - Gas
Enforcement
1-5050-0890-11
Admin - Vehicle Maint
Enforcement
1-5050-0890-20
Finance - Gas
Finance - Gas
1-5050-0890-21
Finance - Vehicle Maint
Finance - Vehicle Maint
1-5050-0890-71
IT - Gas
IT - Gas
1-5050-0890-80
Stationary Engine Maint
Primary GL CategorySub Acct No./Sub CategoryDetail Item Description
1-5050-0890-90
Hazardous Materials
Haz Mat Disposal
Stationary Engine Maint
1-5050-0890-81
Stationary Engine
Stationary Engine Emissions Testing
1-5050-0890-56
OPS - Facilities - Gas
OPS - Facilities - Gas
1-5050-0890-57
OPS - Tool Repair
OPS - Tool Repair
1-5050-0890-70
IT - Vehicle Maint
IT - Vehicle Maintenance
1-5050-0890-53
OPS - Mech Svcs - Vehicle
OPS Mech Svcs - Vehicle Maint
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
71
Operation Budget Division Detail (FY 2015/16)
Facilities Maintenance Division
Category
Total
Sub Acct
Total
Detail Amt
25,000 25,000
7,000 7,000
60,000 60,000
80,000 80,000
3,500 3,500
$2,000 2,000 2,000
4,000 4,000
1,800 1,800
1,500 1,500
5,000 5,000
10,000 10,500
6,000 6,000
2,000 2,000
10,000 10,000
10,000 10,000
15,000 15,000
$2,000 2,000 2,000
$90,000 90,000 90,000
$335,300
1-5060-0870-00
Utilities
1-5060-0870-10
Electric
Electric
Section Total
1-5060-0730-66
Asphalt Paving
Asphalt Paving
1-5060-0730-67
Concrete Repair
Concrete Repair
1-5060-0750-00
Non-Capital Equipment
1-5060-0750-30
Tools & Equipment
Tools & Equipment
1-5060-0730-00
Maintenance
$53,000 1-5060-0730-00
Maintenance
Misc Facility Maint (Doors, fences, etc.)
1-5060-0730-20
Electrical General
Electrical Repair Work
1-5060-0730-35
Fire Extinguisher
Fire Extinguisher Maint/Calibration
1-5060-0730-50
Painting & Fencing
1-5060-0645-35
Haz Mat Fees (OCFA)
Haz Mat Fees (OCFA), Permits
Painting & Fence Repair
1-5060-0710-00
Materials
$12,300 1-5060-0710-10
Building Repair Parts
Building Repair Parts
1-5060-0710-60
Hardware Supplies
Hardware Supplies
1-5060-0710-85
Cleaning/Painting Supplies
Cleaning /Painting Supplies
1-5060-0710-98
Landscape Supplies
Landscape Supplies
1-5060-0645-00
Fees & Permits
1-5060-0600-00
Contractual Services
$175,500 1-5060-0600-05
AC & Heating
AC & Heating
1-5060-0600-29
Disposal Service
Disposal Service
1-5060-0600-35
Janitorial Service
Janitorial Service
1-5060-0600-40
Landscape Service
Landscape Service
1-5060-0600-45
Pest Control Service
Pest Control Service
Primary GL CategorySub Acct No./Sub
Category
Detail Item Description
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
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Appendix
ANNUAL OPERATING BUDGET FISCALYEAR 2015/16
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List of Acronyms
AAR – After Action Report
ACP- Asbestos Cement Pipe
ACWA- Association of California Water Agencies
ACWA/JPIA- ACWA’s Joint Powers Insurance Authority
AF (af) - Acre Foot (1af = 325,851 gallons)
AFY- Acre Feet per Year (rate of flow)
AMP- Asset Management Plan
AMS- Angle Meter Stop (Service shut off valve before the meter)
AQMD- Air Quality Management District
ASCE- American Society of Civil Engineers
AWWA- American Water Works Association
BEA- Basin Equity Assessment
BMP- Best Management Practices
BPP- Basin Production Percentage
BPS- Booster Pump Station
Brown Act- “Ralph M. Brown Act” enacted by the State Legislature governing all
meetings of legislative bodies of local agencies
CAFR- Comprehensive Annual Financial Report
CALFED- The California and Federal Bay Delta Program. Addresses water
management issues associated with the Bay Delta System
CCR- Consumer Confidence Report
ccf- 100 cubic feet (volume equal to approximately 748 gallons of water). Also used
as one billing unit. Can also be known as “hcf”
CDPH- California State Department of Public Health
CEQA- California Environmental Quality Act
CERCLA- Comprehensive Environmental Response, Compensation and Liability Act
cf- cubic feet (volume equal to 7.48 gallons of water)
CFR- Code of Federal Regulations
cfs- cubic feet per second (rate of flow)
CIP – Capital Improvement Project
CIWQS- California Integrated Water Quality Systems
COG – Continuity of Government
COOP – Continuity of Operations
COP – Critical Infrastructure Protection
CORPs- United States Army Corps of Engineers
CRWUA- Colorado River Water Users Association
CSMFO- California Society of Municipal Finance Officers
CUWA- California Urban Water Agencies
CUWCC- California Urban Water Conservation Council
CWEA- California Water Environment Association
DIP- Ductile Iron Pipe
DO- Dissolved Oxygen
DWR- Department of Water Resources (State)
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EMAC – Emergency Management Assistance Compact
EOC – Emergency Operations Center
EOP – Emergency Operations Plan
ERP – Emergency Response Plan
EPA- Environmental Protection Agency (Federal)
ET- Evapotranspiration Rate (rate water evaporates off plants)
ETOR- Employee Time Off Request
ETWD- El Toro Water District
FEMA- Federal Emergency Management Agency
FOG- Fats Oils & Grease Program
FTE- Full-Time Equivalent (number of employees)
GFOA- Government Finance Officers Association
GIS- Geographic Information System
GPC- Gallons per Capita
GPCD- Gallons per Capita per Day
GPM- Gallons per Minute
GPS- Global Positioning System
GSWC- Golden State Water Company
GW- Groundwater
GWRS- Groundwater Replenishment System (OCWD Water Treatment System)
HP- Horsepower (unit of mechanical energy)
IC – Incident Commander
ICS – Incident Command System
IRWD- Irvine Ranch Water District
IW- Import Water
KW- Kilowatt (unit of electrical energy)
KWh- Kilowatt-hour (rate of energy use or delivery)
LBCWD- Laguna Beach County Water District
MCL- Maximum Contaminant Level
MCWD- Mesa Consolidated Water District
Met- Metropolitan Water District of Southern California (aka MWD)
MG- Million Gallons
mg/l- Milligrams per liter (unit of concentration equivalent to ppm)
MGD- Million Gallons per Day
MNWD- Moulton Niguel Water District
MOA – Memorandum of Agreement
MOU – Memorandum of Understanding
MWD- Metropolitan Water District of Southern California (aka Met)
MWDOC- Municipal Water District of Orange County
NIMS – National Incident Management System
NPDES- National Pollutant Discharge Elimination Systems
NRP – National Response Plan
NWS- National Weather Service
OA – Operational Area
OCSD- Orange County Sanitation District
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OCWD- Orange County Water District
PIP- Performance Improvement Plan
ppb- parts per billion
ppm- parts per million
ppt- parts per trillion
PRS- Pressure Reducing Station (multiple PRV’s usually in a vault)
PRV- Pressure Reducing Valve
REOC – Regional Emergency Operations Center
RFP – Request for Proposal
RO- Reverse Osmosis (treatment)
RWQCB- Regional Water Quality Control Board (State)
S. A.- Seasonally Adjusted
SAR – Santa Ana River
SCADA- Supervisory Control and Data Acquisition system
SCWD- South Coast Water District
SDWA- Safe Drinking Water Act (Federal)
SEMS – Standardized Emergency Management System
SMWD- Santa Margarita Water District
SOC – State Operations Center
SOP – Standard Operating Procedure
SSMP-Sewer System Management Plans
SSO- Sanitary Sewer Overflow
SWP- State Water Project
TCWD- Trabuco Canyon Water District
tds- Total Dissolved Solids
ug/l- Micrograms per liter (unit of concentration equivalent to ppb)
USGS- United States Geological Survey (Federal)
UV- Ultra-Violet Light Radiation (water treatment)
UWMP- Urban Water Management Plan
VCP- Vitrified Clay Pipe (sewer pipe)
WDR- Waste Discharge Requirements (State)
WEF- Water Environment Federation (counterpart to AWWA for the wastewater
industry)
WTP- Water Treatment Plant
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Glossary of Terms
Accrual Basis of Accounting: The basis of accounting under which transactions are
recognized when they occur, regardless of the timing of cash receipts and
disbursements.
Acre-Foot: The volume of water that will cover one acre to a depth of one foot. One
acre equals 435.6 units or 325,850 gallons.
Appropriation: A funding authorization made by the Board, which permits the District
to incur obligations and to make expenditures of resources.
Assets: Resources owned or held by the District that have monetary value
Balanced Budget: Budgeted revenues are sufficient to cover all budgeted
expenditures, principle payments on long-term debt, and minimum funding of all reserve
requirements as required by the District’s reserve policy.
Bond: A written promise to pay a sum of money on a specific date or dates at a
specified interest rate. The interest payments and the repayment of the principal are
authorized in a District bond resolution. Common types of bonds are General
Obligation (GO) bonds and Certificates of Participation (COPs). These are frequently
used for construction of large capital projects such as buildings, reservoirs, pipelines
and pump stations.
California Society of Municipal Finance Officers (CSMFO): A statewide
organization servicing all California municipal finance professionals whose purpose is to
promote excellence in financial management through innovation, continuing education
and the professional development of its members.
Capital Budget: The portion of the annual budget that appropriates funds for the
purchase of capital equipment items and capital improvements. These expenditures
are separated from regular operating items, such as salaries and office supplies.
Capital Equipment: Fixed assets such as vehicles, computers, furniture, technical
instruments, equipment, etc. which have a life expectancy of more than 2 years and a
value of greater than $5,000.
Capital Expenditures: Expenditure on an item that meets the meets the District’s
$5,000 threshold for capitalization. Also referred to in the Budget as Vehicle and
Equipment (See Capital Equipment)
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Capital Improvement: Expenses related to the construction, rehabilitation and
modernization of District owned and operated infrastructure.
Capital Replacement: Expenses related to major replacements of existing facilities or
systems.
Certificates of Participation (COP): A long-term debt instrument authorized for
construction or acquisition of facilities and equipment.
Debt: An obligation resulting from the borrowing of money or from the purchase of
goods and services. These include bonds and accounts payables.
Debt Service: The District’s obligation to pay the principal and interest of bonds and
other debt instruments according to a predetermined payment schedule.
Deferred Revenue: Revenue that is not recognized in the period in which received
because they are not “available” until a subsequent period.
Depreciation: An expense recorded to allocate a tangible asset’s cost over its useful
life.
Designated: A term that describes assets or equity set aside by action of the Board; as
distinguished from assets or equity set aside in conformity with requirements of donors,
grantors, or creditors.
Enterprise Fund: Fund established to account for the financing of self-supporting
enterprises, such as a utility fund, which render services primarily to the public.
Expenditures/Expenses: A charge incurred, whether paid or unpaid, for operation,
maintenance, interest, and other charges presumed to benefit the current fiscal period.
Fiscal Year: A 12-month period of time to which the annual budget applies and at the
end of which a government determines its financial position and the results of its
operations. The District has specified July 1 to June 30 as its fiscal year.
Fund Balance/Fund Equity: See “Net Assets”
Geographic Information System (GIS): A system combining computer hardware,
software, and geographic data for collecting, storing, analyzing and displaying
geographically referenced information.
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Generally Accepted Accounting Principles (GAAP): Accounting and financial
reporting standards, conventions, and practices that have authoritative support from
standards-setting bodies such as the Governmental Accounting Standards Board
(GASB) and the Financial Accounting Standards Board.(FASB).
Governmental Account Standards Board (GASB): National advisory board of
accounting standards for public agencies. The Board identifies procedures, methods
and standards for presenting the financial condition of public agencies.
Government Finance Officers Association (GFOA): National organization whose
purpose is to enhance and promote the professional management of governments for
the public benefit by identifying and developing financial policies and best practices and
promoting their use through education, training, facilitation of member networking, and
leadership.
Groundwater Replenishment Assessment: An assessment paid to Orange County
Water District (OCWD) based upon the number of acre-feet of groundwater produced
by the District.
Infrastructure: The accumulated pipelines and storage facilities of the District,
including meters, valves, pumps, filters and other appurtenances, whether constructed
by the District or dedicated by private entities.
Interest Income: Earnings from the investment portfolio.
Liabilities: Present obligations of the District arising from past events.
Locke Ranch Assessment: Charges for the Locke Ranch sewer system, which was
transferred to the District in 1977. The assessment is imposed pursuant to authority in
Water Code Section 31101.5 and adopted in accordance with the requirements of law.
The current assessment is $66.00 per year for a residential or equivalent sewer
connection and is collected on the Orange County tax roll.
Net Assets: The difference between total assets and total liabilities. Increases or
decreases in net assets may serve as a useful indicator of whether the financial position
of the District is strengthening or weakening.
Non-Capital Equipment: Hand tools, furniture and equipment costing $5,000 or less.
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Operating Budget: The portion of the budget that pertains to daily operations that
provide basic district services. The operating budget contains appropriations for such
expenditures as personnel, supplies, utilities, materials, travel and fuel, and does not
include purchases of major capital plant or equipment which is budgeted separately in
the Capital Budget.
Operating Expenses: All costs associated with the day-to-day business of the District,
which are not considered capital improvements or debt repayments.
Purchased Import Water: All imported water obtained from Metropolitan Water District
of Southern California (MWD) through the Municipal W ater District of Orange County
(MWDOC).
QualServe: A voluntary quality improvement program designed exclusively for water
and wastewater agencies.
Refunding Revenue Bond: A revenue bond is a long-term municipal debt instrument
that is secured by a specified revenue source. A refunding revenue bond is a revenue
bond that retires another bond before the first bond matures.
Reserve Fund: The District maintains Reserve Funds per the District’s policy for both
designated and restricted balances. Designated Reserve Funds are “general use”
funds designated by the Board. Restricted Reserve Funds are those that are legally set
aside for a particular purpose due to a legal or contractual commitment and cannot be
used for any other purpose.
Revenue: Monies that the District receives as income. It includes such items as water
sales and sewer fees. Estimated revenues are those expected to be collected during
the fiscal year.
Supervisory Control and Data Acquisition (SCADA): The system that collects
operational data from remote units to monitor and control water and wastewater
systems and facilities throughout the District service area.
Sewer Fund: The fund established to account for the District’s activities of wastewater
collection and distribution to Orange County Sanitation District for treatment.
Special District: An independent unit of local government organized to perform a
single governmental function or a restricted number of related functions. Yorba Linda
Water District is organized as a special district.
Supplies and Services: The cost of items needed to support the accomplishment of
the activities in a department’s programs.
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Uncollectible Accounts: Includes the write-off of unpaid water and sewer charges.
User Charge: A charge levied against users of a service or purchasers of a product.
Variable Water Costs: Water costs based on a set price per unit but that varies on the
quantity of units bought or produced. Variable water costs for the District are related to
the quantity of import water that the District purchases and the quantity of ground water
pumped from the wells.
Vehicle and Equipment Outlay: Purchases of assets, such as vehicles, equipment
and furniture, which cost over $5,000 each and are depreciated over their useful life.
Water Fund: The fund established to account for the District’s activities relating to the
treatment and distribution of potable drinking water and non-potable water to its
customers.
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Financial Policies
Introduction
The District’s financial policy documents incorporate many of the District’s financial
management practices that are used by the District staff as guidelines for operational
and strategic decision-making related to current and future financial matters.
The purpose of establishing these policies is to identify acceptable and unacceptable
courses of action, thus establishing parameters in which the District’s fiscal performance
can be reviewed. Some policies are flexible when they are utilized by District staff as
performance measurement tools to monitor the District’s finances, while others are
restrictive to emphasize accountability.
The Operating Budget Policy and Revenues and Expenditures Policy are internal
documents, acting as a guideline for staff, and are not reviewed by the Board. The
Financial Reserves Policy and Investment Policy are reviewed by District staff and
Board Members annually, to accommodate minor changes to the existing policy or
major shifts in financial priorities as approved by the District’s Board of Directors.
The District’s financial policies encompass the following functional areas:
• Operating Budget Policy
• Revenues and Expenditures Policy
• Financial Reserves Policy
• Investment Policy
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Operating Budget Policy
The operating budget policy answers some basic questions such as: How is the budget
developed? Who is involved in the budget process? What does the budget include?
Budget Development
The District’s budget is developed in accordance with the priorities which are linked to
the District’s financial and strategic plans set forth in the District’s mission and long-term
goals and objectives. These are found in the District’s strategic plan, the needs of the
community, and federal and state laws.
Guidelines with respect to the District’s budget are as follows:
• The budget should support the District’s mission statement, strategic goals, and
critical priorities
• There should be no deferment of critical maintenance
• The budget should be regarded as a business operating plan
• The budget should balance the needs to pay for the District’s cost of providing
services, debt service obligation and capital needs of the District
• Expenses should be budgeted for in appropriate departments to correctly identify
the cost of providing various District functions and services
Budget Form
The District operating and capital budget is developed on an annual basis. Operating
and capital appropriations are approved by the District’s Board of Director’s. Proposed
revenues and expenditures including debt service expenditures are presented to the
Board of Directors along with comparisons to projected expenditures for the current
year and actual expenditures of the prior two years.
Basis of Budgeting
The accounting for the District is kept on an accrual basis. Revenues are recognized
when earned, and expenses are recognized when incurred. The budgeting for the
District is kept on an accrual basis, with the exception of supplies & services, which are
budgeted on a cash basis.
The District is operated as an enterprise fund, which is an accounting entity that
finances and accounts for the acquisition, operation and maintenance of governmental
facilities and services. It is the District’s intention to recover the full costs of supplying
goods and/or services through user-charges.
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The District’s budget process was developed with a series of goals and objectives in
mind. These goals and objectives are communicated throughout the organization
through several meetings. During the process, the Board of Directors provides priorities
and guidelines to the General Manager. The General Manager then discusses Board
priorities and other future issues and concerns with Department Heads during staff
meetings. Once goals and objectives for the upcoming year are identified, the General
Manager and the District staff start developing the District’s budget. Where practical,
the District integrates performance measurement, service level, and productivity
indicators in the District’s adopted budget document. The District will continue to
emphasize the importance of meeting each department’s goals and objectives in order
to accomplish its long-term goals and objectives.
An increase in the Operating and Capital budget may result in water rate increases. In
order to minimize the impact on the District’s rates, revenue requirements are
scrutinized to achieve operating efficiencies and maintain or increase customer service
at the same time. As part of the cost containment efforts, District staff re-visits
operating priorities and reviews internal procedures to included utilizing outside services
when they can offer greater competitive advantages to doing it internally, or investing in
technology to increase productivity and to reduce the need for additional staff.
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Revenues and Expenditures Policies
This policy is used as an aid to provide for the consistent provision of essential public
services since revenues and expenditures are the key drivers of the District’s
operations. The goal of this policy is to help ensure the financial stability regardless of
the economic situation and to provide information to the Board that revenue and
expenditure practices are consistent with the District’s mission and goals.
Revenues Policy
Budgeted revenues are estimated conservatively using an objective and analytical
approach using certain techniques such as historical trends and current information to
maintain consistency, reliability, and reasonableness.
User Charges
User charges are the most important component of the District’s revenue portfolio. The
District uses user charges to fund the provision of services provided to its customers.
The District utilizes a cost recovery component to determine how much costs need be
recovered from various customers. The cost of providing various services is used as
the basis for setting rates and fees to the various types of customers served.
The following are guidelines for the user charge setting process:
• User charges are established utilizing a generally accepted cost recovery
methodology that is consistent and legally defendable using the following
approaches: revenue requirement analysis, cost of service analysis, and rate
design analysis.
• Rate designs shall be reflective of the District’s Board of Directors’ rate setting
objectives.
• Rates shall be set at a level so that the District will collect reliable revenues
through a combination of system access charges and users’ commodity rates to
pay for the District’s revenue requirement.
• Rates and charges will be reviewed and updated regularly based on factors such
as the impact of inflation, other cost increases, the adequacy of the coverage of
costs and requirements of the rate covenant.
Expenditures Policy
The District’s expenditures reflect the Board of Directors’ and staff commitment to serve
present and future customers with reliable public services. The Board and Staff believe
that prudent expenditure planning and accountability will ensure fiscal stability.
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Budgeted expenditures are projected conservatively using an objective and analytical
approach as well as certain techniques such as historical trends, current information,
and economic indicators to maintain consistency, reliability, and reasonableness.
The basic components of the District’s expenditure policies are broken down into two
functional areas: Maintenance of Capital Assets and Review of Service
Maintenance of Capital Assets
Maintaining a reliable transmission and distribution system and a sustained capital
program are simply not possible without reliable funding sources. For this reason,
prudent financial planning is imperative to an effective capital improvement program.
The District uses a combination of “pay as you go” method and long term funding to
fund the District’s capital improvement program and maintenance of its capital assets.
A fixed annual amount was projected by an Asset Management Plan and is included in
the District’s Reserve Policy as an annual revenue requirement to be collected from
rates and charges. The annual contributions then are accumulated and kept in the
District’s capital fund to be spent and withdrawn for the District’s betterment and
replacement projects over a period of time.
The following elements of expenditure policy reflect the District’s philosophy to perform
ongoing maintenance of capital investments once they are purchased and capitalized:
• Maintain consistency of allocation of resources for programs to carry out the
District’s mission and goals to its customers
• Within the resources available each fiscal year, the District shall maintain capital
assets and infrastructure at a satisfactory level to protect the District’s
investment, to minimize the future replacement and maintenance costs, and to
continue service levels.
Review of Service
These expenditure policies are used by staff to prompt review of services to see if they
are being provided as effectively and efficiently as possible. The District’s review of
service policy is as follows:
• Utilize technology and productivity advancements that will help reduce or avoid
increasing personnel costs, when practicable.
• Control personnel costs as a proportion of total budget, to more productively and
creatively use available resources.
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Financial Reserves Policy
A. GENERAL POLICY:
Maintaining adequate reserves is an essential part of sound financial management. The
Yorba Linda Water District Board of Directors realizes the importance of reserves in
providing reliable service to its customers, financing of long-term capital projects and
funding availability for emergencies should the need arise. Interest derived from reserve
balances shall be credited to the reserve account from which it was earned.
B. CATEGORIES:
YLWD shall accumulate, maintain and segregate its reserve funds into the following
categories:
Restricted and Designated Reserves
1. Board Designated Reserves; and
2. Contractually Restricted Reserves.
C. SCOPE:
This policy will assist the Board of Directors in establishing:
1. Target levels for reserve funds;
2. Requirements for the use of reserve funds; and
3. Periodic review requirements for each reserve.
D. PERIODIC REVIEW:
Staff and the YLWD Board shall review the reserve balances and targets annually as a
part of the annual budget process. The Finance-Accounting Committee will continue to
review all reserve and investment balances monthly, with a quarterly report going to the
full Board.
E. RESTRICTED AND DESIGNATED RESERVES:
1. Board Designated Reserves:
These are reserve funds earmarked for the purpose of funding such items as new
capital facilities, repair or replacement of existing facilities and general operating
reserves designated for a specific purpose and use by the Board of Directors.
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1.0 Operating Reserve
A. Definition and Purpose – Established to cover temporary cash flow
deficiencies that occur as a result of timing differences between the receipt of
operating revenue and expenditure requirements and unexpected
expenditures occurring as a result of doing business.
B. Target Level – The Government Finance Officers Association (GFOA)
recommends that funding should be no less than one to two months (or 8% -
17%) of the District’s annual operating budget. The District’s current target
will be a minimum of 8% and a maximum of 17% of the annual operating
budget for both the water and sewer funds.
C. Events or Conditions Prompting the Use of the Operating Reserve – This
reserve may be utilized as needed to pay outstanding operating expenditures
prior to the receipt of anticipated operating revenues.
1.1 Emergency Reserve
A. Definition and Purpose – Established to provide protection recovery to the
District and its customers for losses arising from an unplanned event or
circumstance. The reserve level combined with YLWD’s existing insurance
policies should adequately protect YLWD and its customers in the event of a
loss.
B. Target Level – Established at a minimum level equal to $1,000,000 for the
water fund and shall accumulate interest and annual contributions as
determined by the District’s annual operation to a maximum level of
$4,000,000. The target for sewer will be a minimum of $250,000 and a
maximum of $1,000,000.
C. Events or Conditions Prompting the Use of the Emergency Reserve – This
reserve shall be utilized to cover unexpected losses experienced by the
District as a result of a disaster or other unexpected loss. Any reimbursement
received by the District from insurance companies as a result of a submitted
claim shall be deposited back into the reserve as replenishment for the loss.
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1.2 Capital Replacement Reserve
A. Definition and Purpose – Established to provide capital repair and
replacement funding as the District’s infrastructure deteriorates over its
expected useful life.
B. Target Level – The Board-approved 2010 Asset Management Plan
recommended that the annual contribution to this reserve be at a minimum
level of $1,820,000 for the water fund and $345,000 for the sewer fund, less
money set aside for the Maintenance Reserve. Funding with available funds
based on the District’s operations shall be allocated quarterly.
C. Events or Conditions Prompting the Use of the Capital Replacement Reserve
– Through the annual budget process, staff shall recommend anticipated
asset replacement projects. The Board of Directors shall take action to
approve recommended project appropriations from the capital replacement
reserve. Should unplanned replacement be necessary during any fiscal year,
the Board of Directors may take action to amend the budget and appropriate
needed funds as required.
1.3 Maintenance Reserve
A. Definition and Purpose – Established to provide funding for non-scheduled
capital asset repair and replacement.
B. Target Level – $200,000 subject to an annual review.
C. Events or Conditions Prompting the Use of the Maintenance Replacement
Reserve – Unplanned failure of assets including but not limited to pumps,
motors and major facility repairs.
1.4 Debt Service Reserve
A. Definition and Purpose – Established to provide funding for semi-annually
scheduled debt service payments.
B. Target Level – The District’s highest annual debt service payment – currently
$2,723,509.
C. Events or Conditions Prompting the Use of the Debt Service Reserve – Semi-
annual debt service payments will be made out of this fund, with funding on
the water rate replenishing the fund annually.
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1.5 Employee Liabilities Reserve
A. Definition and Purpose – The purpose is to cover employees’ accrued
vacation and other compensatory time and to ensure the complete funding
associated with the liability incurred for employees whom have met the
requirements necessary for district paid health benefits at retirement.
B. Target Level – The annual contribution will be $100,000 ($93,000 for water
and $7,000 for sewer) to be evaluated and/or adjusted annually thereafter
based on an analysis of current employees’ vacation and sick time accrued
and actuarial determinations of future retiree costs. As of November 2, 2011,
an actuary determined that the District’s Other Post Employment Benefit
(OPEB) liability was $1,433,197. When combined with a liability on the
District’s books for vacation, compensatory and sick time of $1,063,572 at
June 30, 2012, the target is projected to be approximately $2,500,000 for the
combined water and sewer enterprises.
C. Events or Conditions Prompting the Use of the Employee Liabilities Reserve
– This reserve may be used in the event that operating funds are not
adequate to meet vacation, compensatory and sick time paid out or retiree
medical cost obligations within the current year.
2. Contractually Restricted Reserves:
These are funds held to satisfy limitations set by external requirements established by
creditors, grant agencies or law. Examples include stipulated bond covenants and
reserves held with a fiscal agent.
2.0 US Bank 2008 COP Reserve
A. Definition and Purpose – Established to cover reserve requirements held with
a designated fiscal agent (US Bank) for the 2008 Certificates of Participation.
B. Target Level – Funding shall be held in an amount equal to $2,147,096.
C. Events or Conditions Prompting the Use of the Contractually Restricted
Reserve – This reserve may be utilized as needed by the fiscal agent to pay
any outstanding debt service payments not covered by the District within the
specified billing and due dates.
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C. SCOPE:
This policy will assist the Board of Directors in establishing:
4. Target levels for reserve funds;
5. Requirements for the use of reserve funds; and
6. Periodic review requirements for each reserve.
D. PERIODIC REVIEW:
Staff and the YLWD Board shall review the reserve balances and targets annually as a
part of the annual budget process. The Finance-Accounting Committee will continue to
review all reserve and investment balances monthly, with a quarterly report going to the
full Board.
E. RESTRICTED AND DESIGNATED RESERVES:
1. Board Designated Reserves:
These are reserve funds earmarked for the purpose of funding such items as new
capital facilities, repair or replacement of existing facilities and general operating
reserves designated for a specific purpose and use by the Board of Directors.
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Investment Policy
SECTION 1: GENERAL POLICY
1.1 It is the policy of the Yorba Linda Water District (“District”) to invest public funds
in a manner which ensures the safety and preservation of capital while meeting
reasonably anticipated operating expenditure needs, achieving a reasonable rate
of return and conforming to all state and local statutes governing the investment
of public funds.
1.2 The purpose of this policy is to provide guidelines for the prudent investment of
funds of the District and to outline the policies for maximizing the efficiency of the
District’s cash management. The District’s goal is to enhance the economic
status of the District consistent with the prudent protection of the District’s
investments. This investment policy has been prepared in conformance with all
pertinent existing laws of the State of California.
SECTION 2: SCOPE
2.1 This Investment Policy applies to all funds and investment activities of the
District, except for the proceeds from capital project financing instruments, which
are invested in accordance with provisions of their specific documents. These
funds are accounted for as Enterprise Funds and are identified in the District’s
Comprehensive Annual Financial Report.
SECTION 3: DELEGATION OF AUTHORITY
3.1 The authority of the Board of Directors to invest funds is derived from Section
53601 of the California Government Code (“CGC”). Section 53607 of the CGC
grants the Board of Directors the authority to delegate that authority, for a one-
year period, to the District’s Treasurer. Therefore, management responsibility for
the investment program is hereby delegated to the District’s Treasurer, who shall
be responsible for all transactions undertaken and shall establish a system of
controls to regulate the activities of subordinate officials and their procedures in
the absence of the Treasurer. The Treasurer shall establish procedures for the
management of investment activities, including the activities of staff consistent
with this Policy.
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3.2 The Treasurer may retain the services of an outside investment advisor or
manager as approved by the Board to assist with the District’s investment
program. Any investment advisor selected shall make all investment decisions
and transactions in strict accordance with State law, and this Policy.
SECTION 4: INVESTMENT OBJECTIVES
4.1 The primary objectives, in priority order, of the District’s investment activities shall
be:
4.1.1 Safety: Safety and preservation of principal is the foremost objective of
the investment program. Investments shall be selected in a manner that
seeks to ensure the preservation of capital in the District’s overall portfolio.
This will be accomplished through a program of diversification and
maturity limitations, more fully described in Section 13, in order that
potential losses on individual securities do not exceed the income
generated from the remainder of the portfolio.
4.1.2 Liquidity: The District’s investment portfolio will remain sufficiently liquid
to enable the District to meet all operating requirements which might be
reasonably anticipated. Securities should mature concurrent with cash
needs to meet anticipated demands.
4.1.3 Return on Investments: The District’s investment portfolio shall be
designed with the objective of attaining the best yield or returns on
investments, taking into account the investment risk constraints and
liquidity needs. Return on investment is of secondary importance
compared to the safety and liquidity objectives.
SECTION 5: PRUDENCE
5.1 The standard of prudence to be used by the designated representative shall be
the “prudent investor” standard and shall be applied in the context of managing
the overall portfolio. The meaning of the standard of prudent investor is
explained in CGC Section 53600.3, which states that “when investing,
reinvesting, purchasing, acquiring, exchanging, selling or managing public funds,
a trustee shall act with care, skill, prudence, and diligence under the
circumstances then prevailing, including, but not limited to, the general economic
conditions and the anticipated needs of the agency, that a prudent person acting
in a like capacity and familiarity with those matters would use in the conduct of
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funds of a like character and with like aims, to safeguard the principal and
maintain the liquidity needs of the agency.”
5.2 The Treasurer and delegated investment officers, acting in accordance with
District procedures and the Policy and exercising due diligence, shall be relieved
of personal responsibility for an individual security’s credit risk or market price
changes, provided deviations from expectations are reported in a timely fashion
and appropriate action is taken to control adverse developments.
5.3 Investments shall be made with judgment and care - under circumstances then
prevailing - which persons of prudence, discretion and intelligence exercise in the
management of their own affairs, not for speculation, but for investment,
considering the probable safety of their capital as well as the probable income to
be derived.
SECTION 6.0: ETHICS AND CONFLICTS OF INTEREST
6.1 Officers and employees involved in the investment process shall refrain from
personal business activity that could conflict with proper execution of the
investment program, or which could impair their ability to make impartial
investment decisions. Employees and investment officials shall disclose to the
District’s General Manager any material financial interests in financial institutions
that conduct business with the District’s boundaries, and they shall further
disclose any large personal financial/investment positions that could be related to
the performance of the District.
SECTION 7: AUTHORIZED BROKER/DEALERS
7.1 The Treasurer will maintain a list of authorized broker/dealers and financial
institutions that are approved for investment purposes. Broker/dealers will be
selected for credit worthiness and must be authorized to provide investment
services in the State of California. These may include “primary” dealers or
regional dealers that qualify under Securities & Exchange Commission Rule
15(C)3-1 (uniform net capital rule). No public deposit will be made by the
broker/dealer except in a qualified public depository as established by the
established state laws. Before a financial institution or broker/dealer is used,
they are subject to investigation and approval by the Treasurer or his/her
designated representative, and must submit the following:
7.1.1 Certification of having read and understood this investment policy
resolution and agreeing to comply with the District’s investment policy;
7.1.2 Proof of Federal Investment Regulatory Authority certification;
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7.1.3 Proof of State of California registration;
7.1.4 Audited financial statements for the institution’s three (3) most recent fiscal
years;
7.1.5 References of other public-sector clients that similar services are provided
to.
7.2 If a third party investment advisor is authorized to conduct investment
transactions on the District’s behalf, the investment advisor may use their own list
of approved independent broker/dealers and financial institutions. The
investment advisor’s approved list must be made available to the District upon
request.
SECTION 8: AUTHORIZED INVESTMENTS
8.1 The District is provided a broad spectrum of eligible investments under the CGC
Sections 53601 et seq. Authorized investments shall also include, in accordance
with CGC section 16429.1 et seq., investments into the Local Agency Investment
Fund (LAIF) and the Orange County Treasurer’s Commingled Investment Pool in
accordance with CGC section 53684. Within the investments permitted by the
CGC, the District seeks to further restrict eligible investment to the investments
listed in Section 8.3 below. Percentage holding limits listed in this section apply
at the time the security is purchased. Ratings, where shown, specify the
minimum credit rating category required at purchased without regard to +/- or
1,2,3 modifiers, if any.
8.2 The purchase of any investment permitted by the CGC, but not listed as an
authorized investment in this Policy is prohibited without the prior approval of the
Board of Directors.
8.3 Within the context of these limitations, the following investments are authorized:
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TABLE 1
Permitted Investments*/
Deposits
CA Government Code
% of Portfolio Limits /
Maturity Limits
YLWD
% of Portfolio Limits /
Maturity Limits
Bank Deposits#
No % limit, 5 years
No % limit, 5 years
CD Placement Service#
30% limit, 5 years
30% limit, 5 years
Local Agency Investment Fund
(LAIF)^
No % or maturity limit
No % or maturity limit
County Pooled Investment Funds^
No % or maturity limit
No % or maturity limit
Joint Powers Authority Funds
(CalTRUST & CAMP)^
No % or maturity limit
No % or maturity limit
U.S. Treasury Obligations
No % limit, 5 years
No % limit, 5 years
U.S. Agency Obligations
No % limit, 5 years
No % limit, 5 years
Negotiable Certificates of Deposit#
30% portfolio, 5 years
30% portfolio, 5 years
Money Market Funds*
20%, 10% per issuer, no limit
20%, 10% per issuer, no limit
Medium-Term (or Corporate) Notes*
30% portfolio, 5 years
30% portfolio, 5 years
Bankers Acceptances*
40%, 30% per issuer, 180
days
10% max, 5% per issuer, 180
days
Commercial Paper*
25%, 10% per issuer, 270
days
25% max, 5% per issuer, 270
days
* Please see Appendix A for more detailed descriptions and additional restrictions
^ Please see Section 10 for additional restrictions
# Please see Section 11 for additional restrictions
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SECTION 9: REVIEW OF INVESTMENT PORTFOLIO
9.1 The securities held by the District must be in compliance with Section 8
Authorized Investments at the time of purchase. The Treasurer shall at least
quarterly review the portfolio to verify that all securities are in compliance with
Section 8 Authorized Investments. In the event a security held by the District is
subject to a credit rating change that brings it below the minimum credit ratings
specified in Appendix A Authorized Investments, the Treasurer should notify the
Finance-Accounting Committee - and through the Committee’s minutes, the
Board - of the change. The course of action to be followed will then be decided
on a case-by-case basis, considering such factors as the reason for the change,
prognosis for recovery or further rate drops, and the market price of the security.
SECTION 10: INVESTMENT POOLS
10.1 A thorough investigation of any investment pool or mutual fund is required prior
to investing, and on a continual basis. The investigation will, at a minimum,
obtain the following information:
10.1.1 A description of eligible investment securities, and a written statement of
investment policy and objectives;
10.1.2 A description of interest calculations and how it is distributed, and how
gains and losses are treated;
10.1.3 A description of how the securities are safeguarded (included the
settlement processes), and how often the securities are priced and the
program audited;
10.1.4 A description of who may invest in the program, how often and what size
deposit and withdrawal are allowed;
10.1.5 A schedule for receiving statements and portfolio listings;
10.1.6 Are reserves, retained earnings, etc. utilized by the pool/fund;
10.1.7 A fee schedule and when and how it is assessed;
10.1.8 Is the pool/fund eligible for bond proceeds and/or will it accept such
proceeds.
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SECTION 11: COLLATERALIZATION
11.1 Bank Deposits: Under provisions of the CGC, California banks and savings and
loan associations are required to secure the District’s deposits by pledging
eligible securities with a value of 110% of principal and accrued interest. State
law also allows financial institutions to secure District deposits by pledging first
trust deed mortgage notes having a value of 150% of the District’s total deposits.
11.2 Waiver of Security: The Treasurer, at his/her discretion and in accordance with
CGC section 53653, may waive security for the portion of any deposits as is
insured pursuant to federal law.
SECTION 12: SAFEKEEPING AND CUSTODY
12.1 All security transactions entered into by the District shall be conducted on a
delivery-versus-payment basis. Securities will be held by a third party custodian
designated by the Treasurer and evidenced by safekeeping receipts. The only
exception to the foregoing shall be depository accounts and securities purchases
made with (i) local government investment pools, and (ii) money market mutual
funds, since those purchased securities are not deliverable.
SECTION 13: DIVERSIFICATION AND MAXIMUM MATURITIES
13.1 The District will diversify its investments by security type and institution. With the
exception of U.S. Treasuries, U.S. Agency Securities, FDIC Insured Certificates
of Deposit and authorized pools, no more than 30% of the District’s total
investment portfolio will be invested in a single security type or with a single
financial institution.
13.2 To the extent possible, the District will attempt to match its investments with
anticipated cash flow requirements. Unless matched to a specific cash flow and
approved in advance by the Board of Directors, the District will not directly invest
in securities maturing more than 5 years from the date of purchase.
SECTION 14: INTERNAL CONTROLS
14.1 The external auditors will annually review the investments and general activities
associated with the investment program. This review will provide internal control
by assuring compliance with the Investment Policy and District policies and
procedures.
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SECTION 15: PERFORMANCE STANDARDS
15.1 The investment portfolio will be designed with the objective of obtaining a rate of
return throughout budgetary and economic cycles, commensurate with the
investment risk constraints and the cash flow needs.
15.2 The District’s investment strategy is passive. The performance of the District’s
investment portfolio will be evaluated and compared to an appropriate
benchmark in order to assess the success of the investment portfolio relative to
the District’s Safety, Liquidity and Return on Investments objectives. This review
will be conducted annually with the Finance-Accounting Committee.
SECTION 16: REPORTING
16.1 Subject to CGC sections 53607 and 53646(b), the Treasurer will provide monthly
investment reports to the District’s Finance-Accounting Committee (and through
the Committee’s minutes, to the Board of Directors) and quarterly reports to the
Board of Directors which provide a clear picture of the status of the current
investment portfolio. The reports shall comply with the reporting requirements of
CGC sections 53607 and 53646(b), respectively.
SECTION 17: INVESTMENT POLICY ADOPTION
17.1 The District’s Investment Policy will be adopted by resolution of the Board of
Directors. The policy will be reviewed on an annual basis and modification, if
any, must be approved by the Board of Directors.
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To the Honorable Board of Directors:
We are pleased to present the Yorba Linda Water District FY 2015/16 Draft Budget.
The purpose of this document is to identify and allocate the resources needed to
accomplish the District’s goals and objectives over the next fiscal year and to present
the financial health of the District in a clear and concise manner to the Board of
Directors and the general public.
The main objective of the proposed Yorba Linda Water District FY 2015/16 budget is to
provide adequate funding for all District activities, considering the goal of meeting all
regulatory requirements while providing reliable, high quality water and sewer services
in an environmentally responsible and financially prudent manner.
The proposed budget meets this objective by incorporating operating cost reductions
and the use of available financial reserves, while projecting realistic operating revenues
without a supplement from the currently approved rate increases.
The following are highlights of achievements completed in FY 2014/15; a summary of
the goals and objectives for FY 2015/16 and a financial forecast of the District heading
into the next five fiscal years:
FY 2014/15 Highlights & Accomplishments
Capital Improvement & Replacement Projects Completed
• Completed Yorba Linda Blvd. Booster Pump Station
• Completed Deville Drive Water Line Extension
• Completed Lakeview Grade Separation Pipeline Replacement
• Completed Orangeview Waterline Extension
• Completed Yorba Linda High School Park Pipeline Relocation
Projects in Planning, Design or Commencing Construction
• Received Conceptual Approval from OCWD for Well #22 Site
• Completed Design Fairmont Booster Pump Station Replacement
• Completed Design of Richfield Road Pipeline
Other District Activities & Accomplishments
• Received Positive Auditor’s Letter for FY 2013/14
• Received State and National Recognition for FY 2013/14 CAFR
• Received State and National Recognition for FY 2014/15 Budget document
• Executed Multi-Year Memorandum of Understanding (MOU) With the YLWD
Employees Association
• Received the CSDA Certificate of Transparency
• Established Water Use Restrictions and Drought Penalties to Comply with State
of California Mandate – YLWD Ordinance No. 15-01
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FY 2014/15 Financial Forecast
For the year ending June 30, 2015, staff is anticipating a combined loss of $2,057,622
for the water and sewer enterprises. These figures include total depreciation expenses
(a non-cash expense) in the amount of $7,354,700. Please refer to the Summary of
Total Revenue and Expenses (Water & Sewer) for supporting information.
Beginning July 1, 2014, total reserve funds available for both Operations and Capital
Projects was $29.4 million. Staff is forecasting these funds to be $32.6 million by June
30, 2015, for a total addition of $3.2 million for FY 2014/15.
Principal Issues, Factors & Challenges for FY 2015/16
For the forthcoming 2015/16 fiscal year, the Yorba Linda Water District will be
experiencing one of its greatest challenges in meeting the Governor’s April 1, 2015
Executive Order issuing mandatory water conservation regulations across the state.
The subsequent Regulations approved by the State Water Resources Control Board
(SWRCB) on May 6, 2015, mandated a conservation reduction (of water use) for YLWD
of 36%, comparative to 2013 usage. In response to these events, YLWD Board of
Directors adopted Resolution No. 15-04 Instituting Stage 3 of the District’s Conservation
Ordinance and Ordinance No. 15-01 Instituting Drought Penalties, both to promote
conservation efforts by our customer base. As a result of the SWRCB mandated 36%
District-wide conservation reduction established for YLWD, there is a projected budget
decrease of 29% in water sales for FY 2015/16 as compared to FY 2014/15.
Prior to the Governor’s Executive Order, the District was engaged in a Water and
Wastewater Rate Study as authorized by the Board. The study explored gradually
shifting more of the customer’s average monthly bill to the basic service charge over a
five year period. The intent was to stabilize revenues and meet the District’s cost of
service as water conservation efforts continue to be necessary. Unfortunately, due to
the Emergency Drought Mandates implemented in May of 2015, which far exceeded the
forecasted conservation targets set by the District’s imported water supplier,
Metropolitan Water District of Southern California (MWD), this gradual shift to increase
the basic service fee will need to be consolidated into the first year, effective October, 1
2015.
Additionally the Emergency Mandates require the establishment of drought rates or
administrative penalties to impose upon customers who exceed water use restrictions
set forth by the SWRCB. The District elected to implement administrative penalties
based on reductions comparative to the calendar year 2013 average usage for each of
the three customer classes - residential, commercial and irrigation. The collection of
these proposed administrative penalties are not for the purpose of recovering the cost of
providing water service to District customers, but rather to signal higher than average
users of water they need to conserve more.
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As of May 2014, the District was granted annexation of the remaining 26% of its service
area into the Orange County Water District (OCWD). It was anticipated that with full
annexation the District will be able to pump the maximum groundwater allowable each
year, at a lower cost than purchasing the same amount of import (MWD) water.
However, the District will not be able to take advantage of full annexation for FY
2015/16, due to the 2003 Conjunctive Use Program (CUP) Agreement and due to the
need to complete construction of capital facilities.
The CUP Agreement requires the District to withdraw 1,596 acre-feet over and above
OCWD’s Basin Production Percentage (BPP) for the upcoming fiscal year and pay for
the water at current import water rates, after subtracting power and operations and
maintenance charges of $110 per acre-foot. The CUP allows MWD to “store” water in
the Orange County Groundwater Basin and call for the extraction of that water, via wells
purchased for various agencies, in times of drought when its traditional sources (the
Colorado River and Bay-Delta) are less plentiful.
Current facility (infrastructure) limitations prevent the District from producing and
transferring the full BPP as well as the required CUP obligation. Had the District been
able to access the entirety of the BPP in the upcoming fiscal year, the District could
potentially lower its variable water costs by approximately $1 million. As later described
in this document, the District’s Capital Improvement Program includes construction of
pumping, pipeline and well facilities over the next three years that will make it possible
for the District to access its full allotment of groundwater.
FY 2015/16 Goals & Objectives
Key Business Objectives
• Evaluate and Update the Financial Reserves Policy to Improve Resiliency During
Drought and Decreasing Water Sales Conditions
• Revise Business Model to Achieve Cost Recovery of Approximately 40% of
Operations and Maintenance Costs with Base Fee and to Reduce Reliance on
Volumetric Revenue
• Reduce Reliance on Import Water Supply
• Perform Analysis and Update of Fee Schedule
• Improve Accountability of Water Use and Compliance with District Regulations
• Implement Conservation and Enforcement Programs to Support Emergency
Drought Condition
• Continue Implementation of the District’s Computerized Maintenance and
Management System (CMMS)
• Implement Increased Distribution System Leakage Detection and Prevention
• Consider Opportunities for Expanded Sewer Service Area
• Update Current Job Descriptions (District-wide)
• Identify Key Roles for Succession
• Conduct Leadership Training to Improve Organizational Effectiveness and
Efficiency
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• Update and Enhance Website to Provide a Better Customer Experience
• Implement Communication Campaign to Educate Customers about Value of
Water
Capital Improvement & Replacement Projects
• Complete Construction of Well #21 Project
• Complete Construction of Richfield Road Pipeline
• Begin Construction of Fairmont Booster Pump Station Project
• Commence CEQA and Design of Well 22 Project
• Complete Update of Urban Water Management Plan
• Begin In-House Preparation of Updated Water Master Plan
• Complete In-House Design Plans & Specifications for Next Phase of Water Line
Replacement Program
FY 2015/16 Summary Budget
Revenues
Total water and sewer revenues budgeted for upcoming FY 2015/16 amount to $32.5
million, a decrease of $415,000 from the revenues budgeted for FY 2014/15. The major
differences are comprised of the following:
Water Revenue ($580,000 decrease)
The decrease in Water Revenue is a result of the net effect of projected conservation
efforts to meet the SWRCB mandated reduction in consumption and the projected
results from the Water and Wastewater Rate Study that will establish an increase on
monthly base fee charges to District customers. Water Revenue from Residential,
Commercial, and Landscape/Irrigation consumption is projected to decrease by $6.4
million (30%) in FY 2015/16 as a result of District-wide conservation efforts. As a
projection of the results from the Water and Wastewater Rate Study, Service Charges
for all customers are projected to increase by $4.9 million for FY 2015/16.
Sewer Charge Revenue ($34,000 decrease)
Sewer Charge Revenue funds help to finance maintenance equipment, system repairs,
replacements and improvements associated with the sewer system. This revenue is
expected to remain relatively constant.
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Expenses & Outlay
Total expenses & outlay (excluding capital projects) budgeted for upcoming FY 2015/16
is $37.6 million, an increase of $1 million from the FY 2014/15 budgeted results. This
includes depreciation which totals $7.4 million. The following factors summarize the
significant changes:
Variable Water Costs ($2,849,000 decrease)
The District's variable water costs will decrease by 19% in FY 2015/16. In response to
the SWRCB’s mandated conservation reduction for YLWD of 36%, the District’s
Production Operating Plan is projecting to generate a total demand of 16,534 AF in FY
2015/16 – a reduction of 5,446 AF from FY 2014/15. The operating plan for FY 2015/16
increases its annual ground water allocation to 60.9% - up by 6.2% from FY 2014/15.
The cost per AF for ground water of $322/AF averages to be $613/AF less than the cost
of import water per AF.
Salaries & Benefits ($589,000 increase)
This amount includes the hiring of additional staff, merit increases and reclassifications
for those employees who may qualify throughout the year, a Cost of Living Adjustment
(COLA) as indicated in the District’s MOU and Compensation letters, increases from
CalPERS, medical, dental, and vision premiums, and the assumption that all funded
positions will be filled for an entire fiscal year. The FY 2015/16 budget for merit
increases for those employees who qualify throughout the year, amounts to
approximately $39,000. The Salaries & Benefits budget also includes the addition of two
full-time employees and 4 part-time employees, as well as one proposed reclassification
of current employee. Salaries relating to CIP projects, in the amount of $135,000, will
also be capitalized. The net operating costs for salaries and benefits results in a
$589,000 increase from the FY 2014/15 budget.
The District has three tiers for retirement benefits through the California Public
Employees’ Retirement System (CalPERS):
Tier 1 applies to District employees hired prior to January 26, 2012. These employees
pay the full employee contribution rate, which is 7% of pensionable compensation and
are enrolled in the 2% at 55 CalPERS retirement formula.
Tier 2 applies to District employees hired between January 26, 2012 and December 31,
2012, and any District employees hired on or after January 1, 2013 who are defined as
“classic members” under the Public Employees’ Retirement Law. These employees pay
the full employee contribution rate, which is 7% of pensionable compensation and are
enrolled in the 2% at 60 CalPERS retirement formula.
Both tier 1 and tier 2 retirement benefits are based on the employee’s single highest
year of compensation. These employees are covered under the Fourth Level of 1959
Survivor Benefits.
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Tier 3 applies to District employees hired on or after January 1, 2013 who are “new
members” as defined in the Public Employees’ Pension Reform Act of 2013 (PEPRA).
These employees pay an initial contribution rate of one-half of the total normal cost of
the defined benefit plan and are enrolled in the 2.5% at 67 CalPERS retirement formula.
The retirement benefit for these employees is based on an average of three years of
final compensation.
Commencing July 1, 2015, District employees will receive a Cost-of-Living increase of
6.5% which will be spread over the course of the next three fiscal years.
The District will continue to match dollar for dollar of salary earned, not to exceed 2%
per payroll period of the employee’s deposits into a qualified Deferred Compensation
Plan for any Management or Supervisory/Confidential employee.
The District pays 100% of the premium cost for health, dental and vision for all full-time
employees and two-thirds of the premium cost for their dependents; participates in
CalPERS (2% @ 55) for full time employees hired prior to January 26, 2012; offers
employees a “4/10” work schedule; an optional 457 deferred compensation plan; a 125
Flex benefits plan; Long and Short Term Disability Insurance; Life Insurance; an
Employee Assistance Program; and Tuition Reimbursement.
Employees accrue 3.077 hours per pay period of vacation with increases in vacation
accruals at 5, 10, 15 and 20 years. After 20 years, the maximum vacation accrual is
reached at the rate of 6.922 hours per pay period. There are 26 pay periods per year.
Sick leave is accrued at the rate of 3.7 hours per pay period. The District observes
eleven paid holidays per year.
Reserves and Funding Sources
The District has nine water and sewer enterprise-related funding sources. Within the
budget document is a summary of these funding sources and their associated balances.
Three of these funds are restricted or designated specifically for capital projects
including: COP Bonds 2008, Water Capital Projects and Sewer Capital Projects.
Both the Water Emergency and the Sewer Emergency Funds are non-restricted and
were established to fund unplanned, unbudgeted emergency operations repairs related
to the water and sewer system, respectively. The Water Emergency Fund was
established in FY 2009/10, with a transfer of $2 million from the Annexation Fund. The
Sewer Emergency Fund was established in FY 2007/2008, with the Board of Directors’
decision that approximately $1 per connection per month would be set to fund this
account. The Board also established at that time a Sewer Emergency Fund ceiling
guideline of $1 million, after which any additional revenue generated would be
transferred to Sewer Capital Reserves.
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The remaining three funds are the Water Restricted for Debt Service Fund, which is
used to pay the Districts principal and interest payments and the Water and Sewer
Operating Funds which are used to fund day-to-day operations and maintenance
activities as identified in the budget, which occur as actual expenses. These activities
require cash, checks and wire transfers on a regular basis and affect the District’s cash
flow.
Summary
The Water Enterprise is budgeted with a FY 2015/16 loss of $3.8 million under the
proposed budget, which includes a rate increase and variable water cost pass-through,
and with depreciation of $6 million. This does not include CIP project expenditures,
which are funded separately with capital reserves and other identified funds.
The Sewer Enterprise is budgeted with a FY 2015/16 loss of $1.3 million, with
depreciation of $1.3 million. This also does not include CIP project expenditures, which
will require funding from capital reserve funds and operating fund transfers.
The State-wide mandated water use restrictions by the SWRCB will pose challenges for
all water providers in the coming years. Continuous and effective communications on
the many changing issues facing the District is essential as we adapt our business
model to these drought conditions and imposed mandates.
The challenges presented this year were met by the Yorba Linda Water District’s Board
of Directors’ resolve to keep the stability and financial strength of the District as one of
its highest priorities.
This budget reflects the vision of the Board of Directors of the Yorba Linda Water
District, its management, and its employees. We will continue to strive to make
improvements in our budget processes, including an extensive review and analysis of
projections for revenues, expenditures, capital projects, and reserves.
I would like to thank all the staff involved in this process for the efforts put forth in the
preparation of this budget to ensure a successful outcome. To the Board of Directors,
we acknowledge and appreciate their continued support and direction in achieving
excellence in financial management and District operations.
Respectfully Submitted,
Marc Marcantonio
General Manager
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Budget Overview
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Resolution to Adopt Budget
RESOLUTION NO. 15-16
RESOLUTION OF THE BOARD OF DIRECTORS
OF THE YORBA LINDA WATER DISTRICT
ADOPTING THE BUDGET FOR FISCAL YEAR 2015/16
AND RESCINDING RESOLUTION NO. 14-08
WHEREAS, the Yorba Linda Water District has prepared a one year budget for Fiscal
Year 2015/16; and
WHEREAS, on June 18, 2015, the proposed “Draft” Budget for Fiscal Year 2015/16
was presented and reviewed at a meeting of the Board of Directors of the
District; and
WHEREAS, the “Final” Budget for Fiscal Year 2015/16 was presented and considered
by the Board of Directors at a regular meeting on June 25, 2015; and
WHEREAS, it is the desire of the Board of Directors to adopt the Budget for Fiscal
Year 2015/16, and rescind Resolution No. 14-08.
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 2015/16, set forth in Exhibit “A” attached
hereto, is hereby approved and adopted.
Section 2. The Budget for Fiscal Year 2015/16 is in full force and effect beginning
July 1, 2015, and continuing until this Resolution is rescinded by the Board
of Directors.
Section 3. That Resolution No. 14-08 is hereby rescinded effective July 1, 2015.
PASSED AND ADOPTED this 25th day of June 2015, by the following called vote:
Ric Collett, President
Yorba Linda Water District
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Mission & Vision Statement
Our Mission
“Yorba Linda Water District will provide reliable, high quality water and sewer services in
an environmentally responsible manner, while maintaining an economical cost and
unparalleled customer service to our community.”
Our Vision
“Yorba Linda Water District will become the leading, innovative and efficient source for
high quality reliable services.”
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Core Values Statement
The Yorba Linda Water District Board of Directors and staff are guided in everything we
do by the following core values:
Integrity– We demonstrate integrity every day by practicing the highest ethical
standards and by ensuring that our actions follow our words.
Accountability– We acknowledge that both the Board and the staff of the District are
accountable to the public that we serve, as well as to each other.
Responsibility– We take full responsibility for our actions- both our successes and our
opportunities for growth. We maintain a commitment of courtesy, assessment and
resolution with all customer concerns.
Transparency – We promote a culture where we actively listen to our customers and
communicate openly about our policies, processes and plans for the future.
Teamwork – Success centers on all departments working together and sharing
information and resources to achieve common goals. We are dedicated to ensuring that
every voice of the District, from the Board to each individual employee is treated with
dignity and respect, and that differences are valued and individual abilities and
contributions are recognized.
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Strategic Goals Statement
The Government Finance Officers Association (GFOA) recommends that all
governmental entities use some form of strategic planning to provide a long-term
perspective for service delivery and budgeting, thus establishing logical links between
authorized spending and broad organizational goals.
The goals, objectives and action steps within the District’s Strategic Plan were
determined by the mission and vision statements and core values of the District and
further established through the process initiated by the Board of Directors through a
Strategic Plan Workshop. Stakeholders that participated in this process included all five
Board Members, the Executive Management team and members of the Employee
Productivity-Innovation-Communications (EPIC) Committee, made up of staff
representatives with varied levels of experience and expertise from across all District
departments.
In the District’s strategic planning, goals are defined as identified challenges the District
would like to address. Initiatives are defined as high-level concepts or plans for
resolving the identified goals. Strategies are defined as action steps to achieving the
identified initiatives, which, in turn, achieve the identified goals.
Five goals were identified as the most critical challenges for the District to address in
the next year:
Goal CP: Community Partnership
Goal FR: Fiscal Responsibility
Goal OE: Operational Efficiency
Goal SR: Service Reliability
Goal WE: Workforce Engagement
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Goal CP: Community Partnership
As a public agency, the District is expected to demonstrate the prudent use of public
funds. The District’s services should provide tangible benefits that are of value to the
community. Strengthening existing relationships with key stakeholders, including
customers and agency partners, while demonstrating our dedication to transparency in
the most professional manner, is paramount.
Initiatives
Strategies
Enhance Resources for Public Information & Governmental Affairs
Division
Develop a Public Relations Master Plan with Measurable Goals
Have Board of Directors and YLWD Staff Attend More Events and
Inter-governmental Meetings within the Local Community
Continue to Support Regional Training and Multi-Agency
Workgroups through the Joint Use of the Administration Building
Effectively Use Broad Spectrum Communication Opportunities
CP 1: Increase Brand Recognition within the Community
CP 2: Increase Public Awareness of Water and Wastewater
Related Issues
CP 1-A
CP 1-B
CP 1-C
CP 1-D
CP 1-E
CP 1: Increase Brand Recognition within the Community
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Provide Financial Incentives and Rebates for Water Use Efficiency
Develop and Expand a Youth Education Program
Consider Participation in the California Urban Water Conservation
Council’s Best Management Practices
Enhance the District’s Regional Water and Wastewater Industry
Participation
Maintain a Commitment to Updating the District’s Rules and
Regulations Pertaining to Water, Sewer & Special District Best
Practices
Goal FR: Fiscal Responsibility
The District is ranked highly by financial ratings organizations, has proven to be a good
financial steward, and consistently strives for a clear, well-documented budget process
and clean annual financial audit. However, with the state and national economic crisis,
the District has an even greater responsibility to demonstrate effective and responsible
use of public funds while responding to ever-increasing financial challenges.
Initiatives
CP 2: Increase Public Awareness of Water and Wastewater
Related Issues
CP 2-A
CP 2-B
CP 2-C
CP 2-D
FR 1: Maintain Fiduciary Responsibility
FR 2: Increase Reserve Funding
FR 3: Identify and Develop Additional Revenue Options
FR 4: Provide an Equitable Rate Structure
CP 2-E
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Strategies
Develop a Comprehensive Multi-Year Financial Plan
Prepare a High Level Annual Budget Document and
Comprehensive Annual Financial Report and Compete for
Recognition by the Government Finance Officers Association
Revise the Water and Sewer Rules and Regulations and Evaluate
Fee Schedules Regularly for Proper Cost of Service Coverage
Evaluate and Revise the Sewer Fund Allocation
Maintain Commitment to a Strong Debt Services Ratio
Continue to Record and Report the Fairly Stated Financial Activities
of the District in a Timely and Transparent Manner to the Board of
Directors and Member Agencies
Review the Reserve Policy and Funding Levels Annually
Analyze the Asset Management Plan to Determine Future Asset
Replacement Needs
Implement an Approach to Ensure Reserves are Responsibly
Funded
Research and Obtain Grant Funding Whenever Feasible
FR 1-A
FR 1-C
FR 1: Maintain Fiduciary Responsibility
FR 2: Increase Reserve Funding
FR 2-A
FR 2-B
FR 2-C
FR 3-A
FR 3: Identify and Develop Additional Revenue Options
FR 1-D
FR 1-E
FR 1-B
FR 1-F
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Review Opportunities to Earn “Cash-Back” on Operating Expenses
through Commercial Credit Card Accounts
Manage Cash Flow to Maximize Investment Income
Complete the Cost of Service and Water Rate Study
Evaluate Equitable Rate Structures that Promote Conservation and
Efficiency
Goal OE: Operational Efficiency
The District has provided independent, trusted and reliable service for more than one
hundred years, yet it recognizes the importance of continual improvements to increase
operational efficiency.
Initiatives
Strategies
OE 1: Optimize Use of Existing Technologies
OE 2: Address Inefficiencies Identified in the Self-Assessment
Survey
OE 3: Consider Utilization of a Peer Review Survey
OE 1: Optimize Use of Existing Technologies
FR 3-B
FR 4-A
FR 4-B
FR 4: Provide an Equitable Rate Structure
FR 3-C
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Identify the Current Functionality of Existing Technology and
Determine if it is Being Utilized to Full Capacity
Evaluate How Each Department Might Make Further Use of
Existing Technology
Provide Support and Encourage Employee Training
Improve connectivity for Computerized Maintenance and
Management System (CMMS)
Improve Internet and Intranet Access Availability by Increasing
Bandwidth
Integrate GIS with Hydraulic Model, CMMS, Valve Exercise, and
Hydrant Flushing
Improve Radio Communications
Adopt GIS Data Maintenance and Request Procedures
Implement Field GIS software (Underground Service Alert, As-built
Lining and Red-lining)
Convert Transferred Sewer Lines into GIS
Install a Reliable Backup Power System at Remote Control Sites
Initiate a Comprehensive Backup
Work Toward Implementation of a District-Wide Paperless
Processing System
OE 1-A
OE 1-B
OE 1-C
OE 1-D
OE 1-E
OE 1-F
OE 1-G
OE 1-H
OE 1-I
OE 1-J
OE 1-L
OE 1-M
OE 1-K
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Identify Core Inefficiencies
Develop Measurable Productivity Goals
Engage Employees in Methods of Addressing Inefficiencies
Determine the Cost Benefit Ratio of a Peer Review Survey
Establish a Team to Determine the Focus of the Survey
Institute Guidelines for Areas to Be Addressed
OE 2: Address Inefficiencies Identified in the Self-Assessment
Survey
OE 2-A
OE 2-B
OE 2-C
OE 3: Consider Utilization of a Peer Review Survey
OE 3-A
OE 3-B
OE 3-C
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Goal SR: Service Reliability
The ultimate purpose of District assets and infrastructure is to safely and reliably
provide vital services to the public. Our goal is to maintain all assets for optimal
continuity of District services. Effective management of assets involves monitoring asset
conditions against the level of service to manage risk of failure, planning for future
financial needs and anticipating uncertainties or changing levels of service.
Initiatives
Strategies
Continue with Efforts to Annex District Service Area to Orange
County Water District
Forecast Service Demand Projections
Engage with Regional Agencies on Water Supply Issues
Strengthen Existing Emergency Operations Partnerships
Develop 1 Additional Well Site
SR 1: Work Toward Service Reliability and Efficiency
SR 2: Explore Service Boundary Opportunities
SR 3: Complete Implementation of Capital Improvement
Project Plan 2011-2015
SR 1-A
SR 1: Work Toward Service Reliability and Efficiency
SR 1-B
SR 1-C
SR 1-D
SR 1-E
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Evaluate Alternative Water Sources
Evaluate Feasibility of Providing Additional Water Services within
the Region
Evaluate Feasibility of Providing Additional Wastewater Services
within the Region
Evaluate Feasibility of Providing Other Professional Services within
the Region
Complete Implementation of Five Year Capital Improvement Plan
from FY 2011-2015 with adopted amendments
Continue Planning for Long Term Capital Improvements and
Replacements into the future
Goal WE: Workforce Engagement
The District is known for its highly skilled staff and quality work. In order to retain a
highly productive and proficient workforce, maintaining and building on employee
engagement in the District will be critical to future success. With uncertain economic
times to continue in the near term, however, greater calls for efficiency and
responsiveness will require staff to be flexible and prepared to demonstrate
effectiveness and accountability.
SR 1-F
SR 2: Explore Service Boundary Opportunities
SR 2-A
SR 2-B
SR 3: Complete Implementation of Capital Improvement Project
Plan 2011-2015
SR 3-A
SR 3-B
SR 2-C
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Initiatives
Strategies
Maintain Competitive Compensation via Classification and
Compensation Surveys
Explore Alternative Benefits
Establish Career Development Expectations of Existing Employees
Develop Methodologies to Assist Employees in Attaining Career
Expectations
Continue to Support Additional Training for Staff
Encourage Staff Participation in Professional Organizations and
Local Civic Groups
Execute Timely and Consistent Employee Performance Evaluations
WE 1: Retain a Highly Skilled and Capable Workforce
WE 2: Develop a Comprehensive Succession Plan
WE 3: Enhance Employee Relations
WE 1-A
WE 1-B
WE 1-C
WE 1: Retain a Highly Skilled and Capable Workforce
WE 1-D
WE 1-E
WE 1-F
WE 1-G
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Identify Key Roles for Succession
Define the Competencies and Motivational Profile Required for Key
Roles
Identify Individuals with the Potential to Perform Highly in Key
Roles
Develop Methodologies to Assist Employees in Preparing for
Advancement
Implement a Program to Recognize Employees for Excellence
Conduct Bi-Yearly All Hands Meetings
Continue to Encourage Employee Training in Leadership and Technology
WE 2: Develop a Comprehensive Succession Plan
WE 2-B
WE 2-C
WE 3: Enhance Employee Relations
WE 3-A
WE 3-B
WE 3-C
WE 2-A
WE 2-D
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Profile of the District
Independent, Trusted and Reliable Service for more than 100 Years
The Yorba Linda Water District is an independent special district, which operates under
the authority of Division 12 of the California Water Code. The Yorba Linda Water District
has been providing water and sewer services to the residents of the City of Yorba Linda,
portions of Placentia, Brea, Anaheim, and nearby unincorporated areas since 1959, the
year it was formed to take over the assets and water service responsibilities of the
Yorba Linda Water Company, a mutual company formed in 1909.
The District is governed by a five-member Board of Directors, elected at large from
within the District’s service area. The General Manager administers the day-to-day
operations of the District in accordance with policies and procedures established by the
Board of Directors. The Yorba Linda Water District employs a full-time staff of 80
employees and a part-time staff of 4 employees. The District’s Board of Directors meets
on the second and fourth Thursday of each month. Meetings are publicly noticed and
citizens are encouraged to attend.
The District provides water, sewer or a combination of both services to residents and
businesses within its service area, which includes approximately 14,475 acres of land
comprising 22.6 square miles. The District serves a population of approximately 70,000
and currently provides water service through approximately 24,703 residential,
commercial, and light industrial connections.
District Services
Residential customers make up approximately 93% of the District’s customer base and
consume approximately 72% of the water provided annually by the District.
The District's drinking water comes from two sources: local groundwater and "imported
water". Approximately 60% comes from local groundwater and 40% comes from
"imported water" from the Colorado River via the Colorado River Aqueduct and from
Northern California via the State Water Project. The blending of these sources varies
according to your geographic location within the District.
YLWD currently operates 10 wells within our service area that pump water from the
Orange County Groundwater Basin. The groundwater basin is managed by the Orange
County Water District (OCWD), who allows more than 20 cities and water agencies,
including YLWD, to withdraw water from the basin, via wells, at a cost of approximately
$322 per acre-foot. OCWD sets a maximum percentage of water that can be pumped
from the ground, the Basin Production Percentage (BPP).
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The remainder of YLWD's drinking water is "imported" water, purchased through the
Municipal Water District of Orange County (MWDOC). MWDOC, in turn, purchases
water from the State Water Project and the Colorado River Aqueduct, as part of a
consortium of 26 agencies, through the Metropolitan Water District of Southern
California (MWD). The cost of imported water to the retail agencies, such as YLWD, is
almost four times the cost of pumping out of the groundwater basin. Imported water is
treated at MWD's Diemer Filtration Plant, located on Valley View and Diemer Road in
Yorba Linda.
The majority of YLWD's operating expenses are variable water costs, which include
purchasing water from both OCWD and MWDOC, as well as electrical and natural gas
costs to pump water up to the highest elevations.
The District has a unique water delivery system to provide service to homes ranging
from 250 to 1,390 feet above sea level, from the Chino Hills to the Santa Ana River. The
District maintains ten primary hydraulic "pressure zones" and fourteen water storage
reservoirs.
Almost ten years ago the District began a $95 million dollar “fast track” capital
improvement program aimed at an infrastructural overhaul to ensure water reliability for
our customers, and to meet current and anticipated consumption and financial
demands. The program includes the construction of water wells, reservoirs, pipelines
and booster pumping stations as well as various other system improvements. These
systems improvements will allow greater access to groundwater throughout our service
area and have the potential to reduce variable costs approximately $1 million per year.
In addition, the ability to access groundwater provided by these upgrades serves to
better prepare the District in the event of scheduled and unscheduled MWD shutdowns.
Historically, YLWD rates have been among the lowest in Orange County, and continue
to be so for the upcoming year.
In fiscal year 2012/13 and 2013/14, the District purchased 21,788.7 acre-feet and
22,645.8 acre-feet of water to provide to customers, respectively. Fiscal year 2015/16 is
forecasted to provide 16,534 acre-feet.
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Personnel Trends by Position
Changes and Trends: The part-time Public Information Assistant has now been replaced by a
full time Public Affairs Representative. In response to the Emergency Drought Declaration by
the State the following limited-term positions have been added: a full-tile Water Conservation
Supervisor and 4 part-time Water Conservations Interns.
Position/Title 2011-122012-132013-14 2014-15
Proposed
2015-16
ADMINISTRATION
Executive Secretary 1 1 1 1 1
General Manager 1 1 1 1 1
Legislative Affairs Intern 0.5 0.5 ---
Management Analyst 1 1 1 1 1
Public Affairs Intern 0.5 0.5 0.5 --
Public Affairs Representative ----1
Public Information Assistant ---0.5 -
Public Information Officer 1 1 1 1 1
Records Management Clerk --0.5 --
Water Conservation Intern#----2
Water Conservation Supervisor#----1
Total Administration 5.0 5.0 5.0 4.5 8
ENGINEERING
Associate Engineer ---1 1
Contruction Inspector 1 1 1 1 1
Contruction Project Supervisor --1 1 1
Engineering Manager 1 1 1 1 1
Engineering Secretary 1 1 1 --
Engineering Technician II 2 2 2 2 2
Project Coordinator --1 --
Project Engineer 2 2 ---
Senior Construction Inspector 1 1 1 1 1
Senior Project Manager 1 1 1 1 1
Water Quality Engineer 1 1 1 1 1
Water Quality Technician II 1 1 1 1 1
Total Engineering 11 11 11 10 10
# Limited-term positions in response to Emergency Declaration of Drought by State - Enforcement Staff
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Changes and Trends: The Human Resources Technician has been promoted to a Human
Resources Analyst. A Records Management Administrator was added for FY 2015-16. The
Records Management Specialist was reassigned to the Human Resources Department. The
SCADA Administrator and Instrumentation Technician were reassigned from the IT Department
to the Operations Department.
Position/Title 2011-122012-132013-14 2014-15
Proposed
2015-16
FINANCE
Accounting Assistant I 1 1 1 1 1
Accounting Assistant II 1 1 1 1 1
Customer Service Rep I 1 1 1 --
Customer Service Rep II 1 1 1 2 2
Customer Service Rep III 2 2 2 2 2
Customer Service Supervisor 1 1 1 1 1
Finance Director -----
Finance Manager 1 1 1 1 1
Meter Reader I 2 2 2 1 1
Meter Reader II 2 2 2 2 2
Meter Services Lead 1 1 1 1 1
Senior Accountant 1 1 1 1 1
Total Finance 14 14 14 13 13
HUMAN RESOURCES
Human Resources Analyst 1 1 1 1 2
Human Resources Clerk --0.5 --
Human Resource & Risk Mananger 1 1 1 1 1
Human Resource Technician --1 1 -
Personnel Technician 1 1 ---
Records Management Administrator ----1
Records Management Specialist #---1 1
Safety Training Analyst --1 1 1
Total Human Resources 3 3 4.5 5.0 6.0
INFORMATION TECHNOLOGY
GIS Administrator 1 1 1 --
GIS Analyst ---1 1
GIS Technician 0.5 0.5 0.5 --
Information Systems Administrator 1 1 1 1 1
Information Systems Technician I 1 1 1 1 1
Information Systems Technician II 1 1 ---
Instrumentation Technician 1 1 1 1 -
IT Manager 1 1 1 1 1
SCADA Administrator 1 1 1 1 -
System Analyst/ Programmer --1 1 1
Total Information Technology 6.5 6.5 7.5 7.0 5.0
# Records Management Specialist reassigned to Human Resources Department for FY 2015/16.
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Changes and Trends: The SCADA Administrator and Instrumentation Technician were
reassigned from the IT to the Operations.
Position/Title 2011-122012-132013-14 2014-15
Proposed
2015-16
OPERATIONS
Chief Plant Operator 1 1 1 --
Facilities Maintenance 1 1 1 1 1
Instrumentation Technician ----1
Maintenance Distribution Operator II 8 8 8 8 8
Maintenance Distribution Operator III 4 4 4 4 4
Maintenance Worker I 9 9 9 9 9
Mechanic II 1 1 1 1 1
Mechanic III 1 1 1 1 1
Office Clerk ---1 1
Operations Assistant --1 --
Operations/ Warehouse Assistant ---1 1
Operations Assistant/Storekeeper 1 1 ---
Operations Manager 1 1 1 1 1
Plant Operator II 3 3 3 3 3
SCADA Administrator ----1
Sr Maintenance Distribution Operator 4 4 4 4 4
Senior Fleet Mechanic 1 1 1 1 1
Senior Plant Operator 1 1 1 1 1
Water Maintenance Superintendant 1 1 1 1 1
Water Production Superintendant - - - 1 1
Total Operations 37 37 37 38 40
# SCADA Administreator and Instrumentation Technician reassigned to Operations Department from IT Department for FY 2015/16.
DISTRICT TOTAL (FTE)76.5 76.5 79.0 77.5 82.0
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Personnel Trends by Department
Department 2011-12 2012-132013-14 2014-15
Proposed
2015-16
Administration 555 5.5 8
Engineering 1111111010
Finance 1414141313
Human Resources 33 4.5 46
Information Technology 7.57.57.5 75
Operations 3737373840
DISTRICT DEPARTMENT TOTALS 77.577.57977.582
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Financial Policies & Goals
This section includes a brief summary of the District’s Operating Budget Policy,
Revenue and Expenditure Policy, Reserve Policy, and Investment Policy. Though each
financial policy is reviewed annually, only the District’s Investment Policy is updated and
adopted by the Board on an annual basis.
Operating Budget Policy
The District’s budget is developed in accordance with the priorities which are linked to
the District’s financial and strategic plans set forth in the District’s mission and long-term
goals and objectives. These are found in the District’s comprehensive master plans, the
long term financial plan, the needs of the community, and federal and state laws.
The District operating and capital budget is developed on an annual basis. Operating
and capital appropriations are approved by the District’s Board of Director’s.
A balanced budget is defined as the amount of budgeted expenditures is equal to or
less than the amount of budgeted revenue, plus available fund balance.
The accounting for the District is kept on an accrual basis. Revenues are recognized
when earned, and expenses are recognized when incurred. The budgeting for District
expenses, with the exception of supplies and services, is on an accrual basis. Supplies
and services are budgeted on a cash basis.
The District is operated as an enterprise fund, an accounting entity which finances and
accounts for the acquisition, operation, and maintenance of governmental facilities and
services. It is the intention of the District to recover the full costs of providing
maintenance, goods, and/or services through the collection of user charges.
Revenue and Expenditure Policy
Budgeted revenues are estimated conservatively using an objective and analytical
approach using historical trends and current information to maintain consistency,
reliability, and reasonableness.
The District’s expenditures reflect the Board of Directors’ and staff commitment to serve
present and future customers with reliable public services. The Board and staff believe
that prudent expenditure planning and accountability will ensure fiscal stability.
Budgeted expenditures are projected conservatively using an objective and analytical
approach as well as certain techniques such as historical trends, current information,
and economic indicators to maintain consistency, reliability, and reasonableness.
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Reserve Policy
This policy represents the public affirmation of the Board’s commitment to the financial
prudence and careful stewardship of community assets. This policy covers: Operating
Reserve (target level of 8%-17% of annual operating budget); Emergency Reserve
(target level between $1 and $4 million for water fund and $250,000 and $1 million for
sewer fund); Capital Replacement Reserve (target level of $1.82 million for water fund
less money set aside for Maintenance Reserve and $345,000 for sewer fund);
Maintenance Reserve (target level of $200,000); Debt Service Reserve (target level of
highest annual debt service payment); Employee Liabilities Reserve (annual
contribution of $100,000) and US Bank 2008 COP Reserve (target level of $2,147,096).
These funds are designated by the District’s Board to carry out specific purposes to
ensure prudent management of District’s financial resources and are used by District’s
staff as parameters within which the Board expects staff to operate.
The Financial Reserve Policy has three primary goals:
• To preserve the financial stability of the District against present and future
uncertainties in an ever-changing environment
• To maintain the District’s bond ratings in the capital markets and sustaining debt
covenant compliance
• To provide adequate funding to meet the District’s short-term and long-term
plans and commitments to its customers
All reserve balances will be subject to review by the Board of Directors on an annual
basis as part of the budget process.
Investment Policy
It is the policy of the District to invest funds in a manner that will provide the highest
investment return with the maximum security while meeting the daily cash flow
demands of the District and conforming to all statutes governing the investment of the
District funds. The policy follows the “prudent investor” standard of the California
Government Code Section 53600.3 and is updated and formally adopted by the District
on an annual basis.
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Basis of Budgeting & Accounting
The accounting for the District is kept on an accrual basis. Revenues are recognized
when earned, and expenses are recognized when incurred. The budgeting for District
expenses, with the exception of supplies and services, is on the accrual basis. Supplies
and services are budgeted on the cash basis of accounting.
The District is operated as an enterprise fund, which is an accounting entity that
finances and accounts for the acquisition, operation and maintenance of governmental
facilities and services. It is the District’s intention to recover the majority of the costs of
the acquisition, operation, and maintenance of governmental facilities through user-
charges and the receipt of property taxes.
Budget Controls
When the Fiscal Year 2015-16 Operating and Capital Budget is approved by the Board,
budgeted amounts are appropriated and expended within each department.
Subject to the approval of the annual budget by the Board of Directors, the General
Manager has full charge and control of the District’s expenditures to ensure that
operating and capital expenditures in each fiscal year are within the budgetary
guidelines and to ensure that the District’s goals and objectives are met.
Developing and monitoring the budget is an ongoing process. Monthly reports of
expenses and revenues compared to the budget are developed to provide a method for
ongoing review at the department. The Board is presented unaudited financial
statements in the CAFR format to review, receive and file for each reporting quarter.
Throughout the year, Finance and other department managers will review actual results
of operating expenditures as compared to the budgeted amounts approved by the
Board of Directors in June 2015. The General Manager has the authority to make
administrative adjustments to the budget as long as those changes will not have a
significant policy impact nor affect the budgeted year-end fund balances. Any
significant program changes or service level changes require approval by the Board of
Directors. All budget transfers are documented and tracked within the Finance
Department.
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Review and adjustments to the capital budget appropriations are also recommended
throughout the fiscal year. Project managers may find that some projects contemplated
at the beginning of the fiscal year have been delayed or accelerated due to changes in
conditions, weather and/or economics, and new projects may be added to meet future
demands, goals and objectives. Any recommended changes to the Capital
Improvement Budget would be brought to the Board of Directors for approval.
Resolutions adopted by the Board of Directors are required for authorizing positions in
the service of the District and for setting salary ranges for those authorized positions.
The General Manager is authorized to use savings from vacant authorized positions to
retain contract labor to meet District personnel needs. The General Manager is also
authorized to fill an approved and budgeted position that is vacated during the term of
the budget year with a new employee at an equal or lower classification. The budget
may need to be modified to reflect labor and benefit agreements. These changes would
be approved by the Board of Directors.
As defined by the District’s Purchasing Policy, in the event that the General Manager
determines that an emergency exists and requires immediate action, the General
Manager shall have the power, without prior Board action, to enter into contracts and
agreements and expend funds on behalf of the District beyond the final approved fiscal
year budget in an amount not to exceed $100,000. Those amounts shall be ratified at
the next meeting or at the earliest special meeting that can be called. Amounts in
excess of $100,000 require Board of Director approval and shall be formally ratified at
the next meeting or at the earliest special meeting that can be called.
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Budget Process
The budget process begins in January of each year and is the product of a
comprehensive team effort from various levels within the organization, as shown on the
following Budget Calendar. Each year, the Finance Department prepares expenditure
budget worksheets for distribution to key staff. These worksheets give staff the
necessary information to project their department’s budgets by category. Included in
the worksheets are the past year’s actual expenses, current year transactions, and
projected current year end balances. Based on the information provided, and
accounting for any changes for anticipated purchases, the requested amounts from the
worksheet are entered into the budget system and compared to last year’s budget. Any
substantial budget change needs to be justified by the respective departments.
The Human Resources Department reviews the employee positions and wages of the
District. The Human Resources Department makes a recommendation to the General
Manager if new positions need to be added, changes in job descriptions need to occur,
or reclassifications of position are required. The results of this review are presented to
the Board of Directors for further input and approval. The approved personnel
recommendations are entered into the budget system for inclusion in the budget
document.
The Engineering Department prepares a list of CIP projects to be presented to the
Board of Directors. Based on recommendations from staff, each CIP project will be
prioritized based on necessity. The Engineering Department will also update the future
project list and will incorporate cost changes due to construction cost increases or a
change in the scope of the project.
The method to determine the revenue projections takes into account factors such as
projected growth, required conservation, historical activity, and the current economic
conditions.
Once all the components have been calculated, each department presents their
departmental budget to the General Manager and Management Team for review.
Comments and changes that are recommended by staff are included in a draft
document that is then presented to the Board of Directors in a public forum for review
and comment. Once all approved changes have been incorporated into the draft
document, a final budget is then presented to the Board of Directors for adoption.
Developing and monitoring the budget is an ongoing process. Monthly reports of
expenses and revenues compared to the budget are developed to provide a method for
ongoing review at the department level. The Board is presented unaudited financial
statements in the CAFR format to review, receive and file for each reporting quarter.
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Revenue Assumptions
The main source of Operating Revenue for the District is water and sewer rate revenue.
However, rate revenue is not enough to fund the total cost of operations and must be
supplemented by a variety of miscellaneous/other operating revenues. Other operating
revenues include items such as customer service fees, unmetered jumpers, and other
sources. Total operating revenues are projected to decrease at a rate of 1.2% in FY
2015/2016. Water operating revenues as a result of water sales are estimated to
decrease by 1.9% to $28,623,519 in FY 2015/16. Sewer operating revenues are
estimated to decrease by 1.2% to $1,822,139 in FY 2015/16.
Water Operating Fund
Potable Water sales are the largest source of District revenues, with the majority of
sales to residential customers. In previous years, mild weather conditions, less that
desirable economic conditions, and a strong water conservation message have resulted
in lower consumption demand and thus lower than anticipated water revenues. In the
current year, due to the Governor’s official Declaration of Drought and mandated
conservation reduction for YLWD of 36%, comparative to calendar year 2013, set by the
SWRCB, the District is budgeting for at a 29% conservation reduction of current
forecasted usage.
There is no tiered water rate structure at YLWD. Therefore, Water Revenues are
calculated using the average number of units consumed per customer account, a
proposed monthly fixed charge per account, and a proposed $2.70 per billing unit
consumed (which is 100 cubic feet (ccf) or approximately 750 gallons). The result is
then annualized for the budget projection. The budget assumes a yearly demand of
16,534 acre feet (AF) in FY 2015/16. The chart below displays the historical trend of
water revenue.
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Revenue from Service Charges is a calculation of the projected number of service
connections for FY 2015/16 (24,703) multiplied by the proposed fixed service charge
based on meter size.
Other Income Revenues, which include but are not limited to backflow charges,
unmetered jumpers, construction meters, new account fees, and other income, are
projected based upon historical activity and current economic conditions. Included in
Other Income Revenues for FY 2015/16, in response to the SWRCB’s Emergency
Drought, are revenues collected in the form of administrative penalties imposed upon
District customers who exceed water use restrictions.
Interest Income for the water operating funds is projected based on an average yield of
0.6% on the District’s portfolio.
Property Tax Income is projected based on the assumptions of the Orange County Tax
Assessor. The District anticipates receiving 97% of its share of the ad valorem tax
revenue, which will result in a 1% increase when compared to the previous year.
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Other Non-Operating Revenue, which include but are not limited to annexation fees,
rental income, and other sources, are projected based upon historical activity and
current economic conditions.
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Sewer Operating Fund
The District’s Sewer Revenues are based on the sewer collection services provided to
our customers.
Sewer maintenance charges will remain fixed at $5.50 per month for single family
residential customers with associated charges for multi-family and commercial
accounts. The District will provide sewage collection services for approximately 25,300
sewer service connections.
Other Income Revenues, which include but are not limited to sewer collection fees and
miscellaneous income, are projected based upon the historical activity and current
economic conditions.
Interest Income for the sewer operating funds is projected based on an average yield of
0.6% on the District’s portfolio.
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Cost Allocation
The allocation of costs are derived from cost accounting. Cost accounting is defined as
the process of tracking, recording and analyzing costs associated with the products or
activities of an organization. The costs of operating expenses including employee
wages and benefits are allocated to each department and division, based on actual
expenses as tracked by the District’s accounting system. The District’s budget is
presented with an allocation of 93% to the Water Fund and 7% to the Sewer Fund, with
the exceptions of the Water Production, Water Operations, and Mechanical Services
sections which are allocated 100% to the Water Fund. Additionally, the Sewer
Operations section, which includes sewer-related expenses including vehicle
maintenance, is allocated 100% to the Sewer Fund. The methodology used to
determine the allocation percentages involved discussions with personnel from each
department where they were to identify a basis for each section by which an allocation
percentage could be used. This analysis concluded that the allocation percentage
described above was appropriate.
Costs associated with capital projects are tracked by the means of assigned “Job
Numbers”. Salaries affiliated with capital projects are allocated to the appropriate CIP
accounts based on actual timesheet entries. An overhead of approximately 33% is
applied to the allocated salary costs by job number in order to provide a true salary and
benefit cost applicable to CIP projects.
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Chart of Major Funds Structure (FY 15/16)
Water Sales
Service Charges
Property Tax
Interest Income
Other Income
Sewer Service Charges
Water
Fund
Sewer
Fund
District
Operations &
Maintenance
Activities
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FINANCIAL SUMMARIES
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Total Revenue and Expenses (Water & Sewer)
FY 2012/13
Actual
FY 2013/14
Actual
FY 2014/15
Budget
FYE 2014/15
Forecast
FY 2015/16
Budget
Revenue (Operating):
Water Revenue (Residential)16,596,680$ 17,502,293$ 17,154,552$ 15,909,458$ 11,472,028$
Water Revenue (Commercial & Fire Det.)1,890,269$ 1,984,096$ 2,074,097$ 1,941,531$ 1,385,979$
Water Revenue (Landscape/Irrigation)4,161,528$ 4,543,942$ 4,792,995$ 4,203,144$ 2,782,183$
Service Charges 3,721,462$ 4,341,965$ 4,478,000$ 4,988,739$ 9,426,652$
Sewer Charge Revenue 1,561,850$ 1,565,548$ 1,605,292$ 1,588,680$ 1,584,348$
Sewer Parcel Assessments 200,189$ 201,054$ 201,000$ 194,895$ 201,500$
Other Operating Revenue 723,577$ 1,047,625$ 719,777$ 1,298,393$ 3,592,969$
Total Operating Revenue 28,855,555$ 31,186,523$ 31,025,713$ 30,124,841$ 30,445,658$
Revenue (Non-Operating):
Interest 137,569$ 145,048$ 112,000$ 144,679$ 93,000$
Property Tax 1,340,916$ 1,394,722$ 1,283,642$ 1,454,342$ 1,395,000$
Other Non-Operating Revenue 588,854$ 1,325,685$ 533,525$ 708,584$ 607,155$
Total Non-Operating Revenue 2,067,339$ 2,865,455$ 1,929,167$ 2,307,604$ 2,095,155$
Total Revenue 30,922,894$ 34,051,978$ 32,954,880$ 32,432,445$ 32,540,813$
Expenses (Operating):
Variable Costs 13,509,336$ 14,673,144$ 14,928,972$ 13,850,950$ 12,080,410$ $
Salary Related Expenses 7,225,729$ 7,529,481$ 8,509,812$ 7,997,942$ 9,099,218$
Reduction for Capital Project Labor -$ -$ (285,000)$ (183,975)$ (135,000)$
Salary Related Expenses Total 7,225,729$ 7,529,481$ 8,224,812$ 7,813,967$ 8,964,218$
Supplies & Services:
Communications 199,150$ 214,663$ 294,894$ 195,376$ 301,525$
Contractual Services 476,369$ 567,131$ 560,700$ 501,014$ 586,155$
Data Processing 133,426$ 158,102$ 186,830$ 160,331$ 233,829$
Dues & Memberships 57,402$ 67,531$ 78,065$ 76,732$ 115,110$
Fees & Permits 188,354$ 183,295$ 186,190$ 176,405$ 2,926,665$
Board Election -$ -$ 75,000$ -$ -$
Insurance 257,274$ 271,117$ 313,340$ 262,518$ 296,340$
Materials 752,538$ 714,625$ 658,125$ 700,876$ 795,950$
District Activities, Emp Recognition 21,423$ 16,018$ 24,710$ 13,758$ 29,110$
Maintenance 457,663$ 403,054$ 507,021$ 524,010$ 747,345$
Non-Capital Equipment 182,845$ 138,443$ 152,000$ 135,632$ 167,750$
Office Expense 42,343$ 41,465$ 40,475$ 41,452$ 42,850$
Professional Services 906,818$ 532,899$ 711,610$ 479,211$ 644,710$
Training 25,106$ 34,071$ 65,180$ 46,822$ 75,015$
Travel & Conferences 25,461$ 29,453$ 46,500$ 39,084$ 114,730$
Uncollectible Accounts 36,383$ 29,632$ 40,000$ 35,600$ 40,000$
Utilities 92,333$ 38,201$ 90,800$ 81,402$ 90,850$
Vehicle Expenses 367,510$ 409,483$ 358,400$ 356,998$ 372,433$
Supplies & Services Sub-Total 4,222,398$ 3,849,183$ 4,389,840$ 3,827,221$ 7,580,367$
Total Operating Expenses 24,957,463$ 26,051,808$ 27,543,624$ 25,492,138$ 28,624,995$
Expenses (Non-Operating):
Interest Expense 1,781,416$ 1,715,429$ 1,780,793$ 1,714,192$ 1,655,685$
Other Expense 228,364$ 47,948$ 72,000$ 9,250$ 22,000$
Total Non-Operating Expenses 2,009,780$ 1,763,377$ 1,852,793$ 1,723,442$ 1,677,685$
Total Expenses 26,967,243$ 27,815,185$ 29,396,417$ 27,215,580$ 30,302,680$
Net Income Before Capital Contributions 3,955,651$ 6,236,793$ 3,558,463$ 5,216,865$ 2,238,134$
Extraordinary Item -$ 5,000,000$ -$ -$ -$
Capital Contributions 1,174,673$ 2,128,579$ -$ 80,212$ -$
Net Income Before Depreciation 5,130,324$ 13,365,372$ 3,558,463$ 5,297,077$ 2,238,134$
Depreciation 6,884,213$ 7,315,084$ 7,337,500$ 7,354,700$ 7,350,000$
Income (Loss)(1,753,889)$ 6,050,288$ (3,779,037)$ (2,057,622)$ (5,111,866)$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Total Revenue and Expenses (Water & Sewer), Continued
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Total Revenue and Expenses (Water)
FY 2012/13
Actual
FY 2013/14
Actual
FY 2014/15
Budget
FYE 2014/15
Forecast
FY 2015/16
Budget
Revenue (Operating):
Water Revenue (Residential)16,596,680$ 17,502,293$ 17,154,552$ 15,909,458$ 11,472,028$
Water Revenue (Commercial & Fire Det.)1,890,269$ 1,984,096$ 2,074,097$ 1,941,531$ 1,385,979$
Water Revenue (Landscape/Irrigation)4,161,528$ 4,543,942$ 4,792,995$ 4,203,144$ 2,782,183$
Service Charges 3,721,462$ 4,341,965$ 4,478,000$ 4,988,739$ 9,426,652$
Other Operating Revenue 684,916$ 936,977$ 670,003$ 1,237,953$ 3,556,678$
Total Operating Revenue 27,054,855$ 29,309,273$ 29,169,647$ 28,280,826$ 28,623,519$
Revenue (Non-Operating):
Interest 121,210$ 131,833$ 100,000$ 130,000$ 85,000$
Property Taxes 1,340,916$ 1,394,722$ 1,283,642$ 1,454,342$ 1,395,000$
Other Non-Operating Revenue 574,424$ 1,255,176$ 521,600$ 702,159$ 595,230$
Total Non-Operating Revenue 2,036,550$ 2,781,731$ 1,905,242$ 2,286,500$ 2,075,230$
Total Revenue 29,091,405$ 32,091,004$ 31,074,889$ 30,567,326$ 30,698,749$
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)13,509,336$ 14,673,144$ 14,928,972$ 13,850,950$ 12,080,410$
Salary Related Expenses 6,390,207$ 6,728,455$ 7,628,522$ 7,018,668$ 8,238,352$
Reduction for Capital Project Labor -$ -$ (265,050)$ (165,000)$ (120,000)$
Salary Related Expenses Total 6,390,207$ 6,728,455$ 7,363,472$ 6,853,668$ 8,118,352$
Supplies & Services
Communications 186,573$ 199,790$ 273,786$ 181,700$ 280,232$
Contractual Services 442,969$ 528,149$ 521,451$ 465,924$ 545,124$
Data Processing 124,249$ 146,497$ 173,752$ 149,108$ 217,461$
Dues & Memberships 53,262$ 62,930$ 72,321$ 71,216$ 106,773$
Fees & Permits 173,052$ 170,327$ 169,437$ 161,127$ 2,718,822$
Board Election -$ -$ 69,750$ -$ -$
Insurance 242,338$ 249,605$ 291,406$ 244,142$ 275,596$
Materials 734,474$ 634,634$ 579,369$ 630,630$ 690,479$
District Activities, Emp Recognition 20,053$ 14,931$ 22,980$ 12,795$ 27,072$
Maintenance 353,309$ 317,247$ 471,530$ 399,014$ 415,101$
Non-Capital Equipment 164,430$ 120,883$ 132,525$ 107,307$ 138,338$
Office Expense 39,441$ 34,729$ 37,642$ 38,550$ 39,851$
Professional Services 876,546$ 508,378$ 672,197$ 448,372$ 544,350$
Training 19,741$ 28,293$ 58,571$ 42,057$ 67,718$
Travel & Conferences 23,883$ 27,639$ 42,129$ 36,348$ 103,518$
Uncollectible Accounts 32,089$ 26,116$ 37,200$ 33,108$ 37,200$
Utilities 85,903$ 35,103$ 83,700$ 75,030$ 83,700$
Vehicle Expenses 318,240$ 346,351$ 281,139$ 278,077$ 300,328$
Supplies & Services Sub-Total 3,890,552$ 3,451,602$ 3,990,886$ 3,374,504$ 6,591,663$
Total Operating Expenses 23,790,095$ 24,853,201$ 26,283,331$ 24,079,123$ 26,790,426$
Expenses (Non-Operating)
Interest on Long Term Debt 1,781,416$ 1,715,429$ 1,780,793$ 1,714,192$ 1,655,685$
Other Expense 228,364$ 47,948$ 72,000$ 9,250$ 22,000$
Total Non-Operating Expenses 2,009,780$ 1,763,377$ 1,852,793$ 1,723,442$ 1,677,685$
Total Expenses 25,799,875$ 26,616,578$ 28,136,123$ 25,802,565$ 28,468,110$
Net Income (Loss) Before Capital Contributions 3,291,530$ 5,474,426$ 2,938,766$ 4,764,760$ 2,230,639$
Extra-Ordinary Item -$ 5,000,000$ -$ -$ -$
Capital Contributions 711,319$ 1,235,502$ -$ 61,035$ -$
Net Income (Loss) Before Depreciation 4,002,849$ 11,709,928$ 2,938,766$ 4,825,795$ 2,230,639$
Depreciation 5,580,026$ 5,982,770$ 5,992,500$ 6,012,184$ 6,003,400$
Income (Loss)(1,577,177)$ 5,727,158$ (3,053,734)$ (1,186,388)$ (3,772,761)$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Total Revenue and Expenses (Water), Continued
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Total Revenue and Expenses (Sewer)
FY 2012/13
Actual
FY 2013/14
Actual
FY 2014/15
Budget
FYE 2014/15
Forecast
FY 2015/16
Budget
Revenue (Operating):
Sewer Charge Revenue 1,561,850$ 1,565,548$ 1,605,292$ 1,588,680$ 1,584,348$
Sewer Parcel Assessments 200,189$ 201,054$ 201,000$ 194,895$ 201,500$
Other Operating Revenue 38,661$ 110,648$ 49,774$ 60,440$ 36,291$
Total Operating Revenue 1,800,700$ 1,877,250$ 1,856,066$ 1,844,015$ 1,822,139$
Revenue (Non-Operating):
Interest 16,359$ 13,215$ 12,000$ 14,679$ 8,000$
Other Non-Operating Revenue 14,430$ 70,509$ 11,925$ 6,425$ 11,925$
Total Non-Operating Revenue 30,789$ 83,724$ 23,925$ 21,104$ 19,925$
Total Revenue 1,831,489$ 1,960,974$ 1,879,991$ 1,865,119$ 1,842,064$
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)-$ -$ -$ -$ -$
Salary Related Expenses 835,522$ 801,026$ 881,290$ 979,273$ 860,865$
Reduction for Capital Project Labor -$ -$ (19,950)$ (18,975)$ (15,000)$
Salary Related Expenses Total 835,522$ 801,026$ 861,340$ 960,298$ 845,865$
Supplies & Services
Communications 12,577$ 14,873$ 21,108$ 13,676$ 21,293$
Contractual Services 33,400$ 38,982$ 39,249$ 35,090$ 41,031$
Data Processing 9,177$ 11,605$ 13,078$ 11,223$ 16,368$
Dues & Memberships 4,140$ 4,601$ 5,744$ 5,516$ 8,337$
Fees & Permits 15,302$ 12,968$ 16,753$ 15,278$ 207,843$
Board Election -$ -$ 5,250$ -$ -$
Insurance 14,936$ 21,512$ 21,934$ 18,376$ 20,744$
Materials 18,064$ 79,991$ 78,756$ 70,247$ 105,472$
District Activities, Emp Recognition 1,370$ 1,087$ 1,730$ 963$ 2,038$
Maintenance 104,354$ 85,807$ 35,491$ 124,996$ 332,244$
Non-Capital Equipment 18,415$ 17,560$ 19,475$ 28,325$ 29,413$
Office Expense 2,902$ 6,736$ 2,833$ 2,902$ 3,000$
Professional Services 30,272$ 24,521$ 39,413$ 30,838$ 100,360$
Training 5,365$ 5,778$ 6,609$ 4,766$ 7,297$
Travel & Conferences 1,578$ 1,814$ 4,371$ 2,736$ 11,212$
Uncollectible Accounts 4,294$ 3,516$ 2,800$ 2,492$ 2,800$
Utilities 6,430$ 3,098$ 7,100$ 6,372$ 7,150$
Vehicle Expenses 49,270$ 63,132$ 77,261$ 78,921$ 72,105$
Supplies & Services Sub-Total 331,846$ 397,581$ 398,954$ 457,922$ 988,704$
Total Operating Expenses 1,167,368$ 1,198,607$ 1,260,293$ 1,418,220$ 1,834,569$
Expenses (Non-Operating):
Interest Expense -$ -$ -$ -$ -$
Other Expense -$ -$ -$ -$ -$
Total Non-Operating Expenses -$ -$ -$ -$ -$
Total Expenses 1,167,368$ 1,198,607$ 1,260,293$ 1,418,220$ 1,834,569$
Net Income (Loss) Before Capital Contributions 664,121$ 762,367$ 619,698$ 446,899$ 7,495$
Transfer (To)/From -$ -$ -$ -$ -$
Capital Contributions 463,354$ 893,077$ -$ 19,177$ -$
Net Income Before Depreciation 1,127,475$ 1,655,444$ 619,698$ 466,076$ 7,495$
Depreciation 1,304,187$ 1,332,314$ 1,345,000$ 1,342,516$ 1,346,600$
Income (Loss)(176,712)$ 323,130$ (725,302)$ (876,440)$ (1,339,105)$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Total Revenue and Expenses (Sewer), Continued
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Total Revenues by Fund
Total Revenues FY 2012/13
Actual
FY 2013/14
Actual
FY 2014/15
Budget
FY 2014/15
Forecast
FY 2015/16
Budget
Water Revenue 29,091,405$ 32,091,004$ 31,074,889$ 30,567,326$ 30,698,749$
Sewer Revenue 1,831,489$ 1,960,974$ 1,879,991$ 1,865,119$ 1,842,064$
Total Operating Revenue:30,922,894$ 34,051,978$ 32,954,880$ 32,432,445$ 32,540,813$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Total Expenses by Fund
FY 2012/13
Actual
FY 2013/14
Actual
FY 2014/15
Budget
FY 2014/15
Forecast
FY 2015/16
Budget
Water $25,799,875$26,616,578$28,136,123$25,802,565$28,468,110
Sewer $1,167,368$1,198,607$1,260,293$1,413,015$1,834,569
Total Operating Expenses:$26,967,243$27,815,185$29,396,417$27,215,580$30,302,680
Note: Depreciation Not Included
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Total Expenses by Category
Five Year Cost Comparison
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Variable Water Cost Expenses
Note: The Variable Water Costs category is the largest component of the FY 2015/16
Budgeted Operating Costs and includes imported and groundwater purchases, as well
as power costs associated with pumping water throughout the District. These costs are
listed in the Total Water Revenues and Expenses and Water Revenues and Expenses
schedules on pages 56 and 58, respectively.
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Reserves & Funding Sources
Restriction Category
Balance
Ending
6/30/2014
Balance
Ending
5/31/2015
Forecast
Balance
Ending
6/30/2015
Additions
(Deductions)
FYE 2015/16
Budgeted
Balalnces
Ending
6/30/2016
Water (Operating):
Operating Fund Operating Reserve 3,136,962 4,105,782 4,395,782 (125,565) 4,270,217
Reserve for Debt ServiceDebt Service Payment 2,730,024 3,500,427 3,500,472 (776,963) 2,723,509
Employee LiabilitiesOPEB and Comp Abs.186,070 186,301 186,306 92,694 279,000
Water (Capital)
Water EmergencyEmergency Reserve 1,010,940 1,026,157 1,026,207 (26,207) 1,000,000
Water Capital ProjectsCapital Reserve 16,676,503 17,373,484 17,393,484 (1,394,597) 15,998,887
COP Bond 2008 - ReserveRestricted from Use*2,152,324 2,180,272 2,152,320 - 2,152,320
Water MaintenanceCapital Reserve 200,000 150,613 200,000 - 200,000
Sewer (Operating):
Operating Fund Operating Reserve 160,489 396,611 434,611 (159,426) 275,185
Employee LiabilitiesOPEB and Comp Abs.14,006 14,023 14,018 6,982 21,000
Sewer (Capital)
Sewer EmergencyEmergency Reserve 1,010,396 1,018,571 1,018,596 (18,596) 1,000,000
Sewer Capital ProjectsCapital Reserve 2,127,063 2,236,864 2,236,904 (213,465) 2,023,439
Total of Funds 29,404,777$ 32,189,105$ 32,558,700$ (2,615,144)$ 29,943,557$
*Amount has been set aside by the fiscal agent in a reserve fund, and is unable to be spent down
Funding Sources
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Projected Reserves & Funding Levels
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Five Year Financial Projections (FY 2016-2020)
Narrative
This financial projection is designed to provide a general understanding of how
revenues and expenditures are expected to influence the District over the next five
years. Revenue and expenditure projections are reviewed in relation to their effect on
funding capital projects, reserve levels, and operating fund balances. The District will
update its projections on an annual basis in order to plan for the future and determine
recommended rates. The projection factors in debt ratios, reserve balances, projected
rate increases, cost increases and growth projections.
The assumptions in the following projections include:
• Costs passed-through for all variable water cost rate increases
• Annexation to OCWD in FY 14/15
• $7 million borrowing through a Line of Credit in FY 12/13 at an interest rate of One
Month LIBOR + 0.90%, with renewals every 3 years
• Principal repayment due September 16, 2016
• A 0.04% annual growth in customer accounts
• No change to the sewer rate, but an alignment to address a disparity in our rates in
FY 2015/16
• Average interest earnings at 0.3 % - 1.2%
• 1% growth in property taxes
• 1.5% annual increase in other non-operating revenue other than annexation
amortization
• 9% annual increases in variable water costs
• 8% annual increases in salary related expenses
• 3-8% annual increases in supplies and services expenses with the following
exceptions:
Board Election expense only budgeted every other year
• Interest expense equal to those scheduled by the existing bonds and assumed
interest rate of 1.5-2.0% for Line of Credit
• No change to future budgets for other non-operating expenses
• Depreciation increases based on the projected completion of CIP jobs
The District is still in the middle of an aggressive CIP spending plan that was created
with the issuance of the 2008 Certificates of Participation. The following projections
include the completion of that spending plan.
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Five Year Financial Projections
Water & Sewer
FY 2015/16
Budget
FY 2016/17
Budget
FY 2017/18
Budget
FY 2018/19
Budget
FY 2019/20
Budget
Revenue (Operating):
Water Revenue (Residential)11,472,028$ 11,816,189$ 12,288,836$ 13,026,167$ 13,807,737$
Water Revenue (Commercial & Fire Det.)1,385,979$ 1,427,558$ 1,484,660$ 1,573,740$ 1,668,164$
Water Revenue (Landscape/Irrigation)2,782,183$ 2,865,648$ 2,980,274$ 3,159,090$ 3,348,636$
Service Charges 9,426,652$ 9,945,118$ 10,591,550$ 11,280,001$ 12,013,201$
Sewer Charge Revenue 1,584,348$ 1,631,879$ 1,680,835$ 1,731,260$ 1,783,198$
Sewer Parcel Assessments 201,500$ 201,500$ 201,500$ 201,500$ 201,500$
Other Operating Revenue 3,592,969$ 809,763$ 831,383$ 877,752$ 935,385$
Total Operating Revenue 30,445,658$ 28,697,654$ 30,059,040$ 31,849,510$ 33,757,821$
Revenue (Non-Operating):
Interest 93,000$ 96,570$ 112,151$ 136,774$ 148,400$
Property Tax 1,395,000$ 1,408,950$ 1,423,040$ 1,437,270$ 1,451,643$
Other Non-Operating Revenue 607,155$ 624,728$ 658,410$ 725,774$ 784,718$
Total Non-Operating Revenue 2,095,155$ 2,130,248$ 2,193,601$ 2,299,819$ 2,384,761$
Total Revenue 32,540,813$ 30,827,902$ 32,252,641$ 34,149,329$ 36,142,581$
Expenses (Operating):
Variable Water Costs 12,080,410$ 13,167,647$ 14,352,735$ 15,644,481$ 17,052,485$
Salary Related Expenses 8,964,218$ 9,434,302$ 9,906,017$ 10,401,318$ 10,921,384$
Supplies & Services:
Communications 301,525$ 316,601$ 326,099$ 332,852$ 339,746$
Contractual Services 586,155$ 615,463$ 633,927$ 647,049$ 666,460$
Data Processing 233,829$ 245,520$ 257,796$ 270,325$ 283,470$
Dues & Memberships 115,110$ 92,162$ 94,093$ 96,065$ 98,079$
Fees & Permits 2,926,665$ 237,998$ 245,138$ 252,391$ 259,858$
Board Election -$ 50,000$ -$ 75,000$ -$
Insurance 296,340$ 311,157$ 326,715$ 343,051$ 360,203$
Materials 795,950$ 804,248$ 751,125$ 766,964$ 789,973$
District Activities, Emp Recognition 29,110$ 30,566$ 31,198$ 31,844$ 32,800$
Maintenance 747,345$ 705,962$ 624,141$ 642,865$ 662,151$
Non-Capital Equipment 167,750$ 165,638$ 138,659$ 141,750$ 144,913$
Office Expense 42,850$ 44,993$ 46,342$ 47,733$ 49,165$
Professional Services 644,710$ 514,196$ 478,121$ 492,465$ 502,239$
Training 75,015$ 76,734$ 78,346$ 79,991$ 81,672$
Travel & Conferences 114,730$ 91,861$ 89,467$ 91,377$ 93,330$
Uncollectible Accounts 40,000$ 25,025$ 20,703$ 18,356$ 17,589$
Utilities 90,850$ 95,393$ 98,254$ 101,202$ 104,238$
Vehicle Equipment 372,433$ 391,055$ 402,786$ 414,870$ 427,316$
Supplies & Services Sub-Total 7,580,367$ 4,814,570$ 4,642,912$ 4,846,150$ 4,913,201$
Total Operating Expenses 28,624,995$ 27,416,519$ 28,901,664$ 30,891,949$ 32,887,069$
Expenses (Non-Operating):
Interest Expense 1,655,685$ 1,726,884$ 1,684,309$ 1,638,509$ 1,638,509$
Other Expense 22,000$ 22,000$ 22,000$ 22,000$ 22,000$
Total Non-Operating Expenses 1,677,685$ 1,748,884$ 1,706,309$ 1,660,509$ 1,660,509$
Total Expenses 30,302,680$ 29,165,403$ 30,607,973$ 32,552,458$ 34,547,578$
Net Income (Loss) Before Depreciation 2,238,134$ 1,662,499$ 1,644,668$ 1,596,871$ 1,595,003$
Depreciation 7,350,000$ 7,591,895$ 7,762,366$ 7,864,058$ 7,986,891$
Income (Loss)(5,111,866)$ (5,929,396)$ (6,117,698)$ (6,267,187)$ (6,391,888)$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Five Year Financial Projections
Water
FY 2015/16
Budget
FY 2016/17
Budget
FY 2017/18
Budget
FY 2018/19
Budget
FY 2019/20
Budget
Revenue (Operating):
Water Revenue (Residential)11,472,028$ 11,816,189$ 12,288,836$ 13,026,167$ 13,807,737$
Water Revenue (Commercial & Fire Det.)1,385,979$ 1,427,558$ 1,484,660$ 1,573,740$ 1,668,164$
Water Revenue (Landscape/Irrigation)2,782,183$ 2,865,648$ 2,980,274$ 3,159,090$ 3,348,636$
Service Charges 9,426,652$ 9,945,118$ 10,591,550$ 11,280,001$ 12,013,201$
Other Operating Revenue 3,556,678$ 768,028$ 783,389$ 822,558$ 871,912$
Total Operating Revenue 28,623,519$ 26,822,542$ 28,128,710$ 29,861,556$ 31,709,649$
Revenue (Non-Operating):
Interest 85,000$ 88,250$ 102,500$ 125,000$ 135,625$
Property Tax 1,395,000$ 1,408,950$ 1,423,040$ 1,437,270$ 1,451,643$
Other Non-Operating Revenue 595,230$ 611,015$ 641,268$ 701,775$ 754,719$
Total Non-Operating Revenue 2,075,230$ 2,108,215$ 2,166,808$ 2,264,045$ 2,341,987$
Total Revenue 30,698,749$ 28,930,756$ 30,295,517$ 32,125,601$ 34,051,636$
Expenses (Operating):
Variable Water Costs 12,080,410$ 13,167,647$ 14,352,735$ 15,644,481$ 17,052,485$
Salary Related Expenses 8,118,352$ 8,520,767$ 8,946,806$ 9,394,146$ 9,863,853$
Supplies & Services:
Communications 280,232$ 294,244$ 303,071$ 309,133$ 315,315$
Contractual Services 545,124$ 572,380$ 589,552$ 601,343$ 619,383$
Data Processing 217,461$ 228,334$ 239,751$ 251,738$ 264,325$
Dues & Memberships 106,773$ 83,409$ 85,077$ 86,778$ 88,514$
Fees & Permits 2,718,822$ 19,764$ 20,356$ 20,865$ 21,387$
Board Election -$ 46,500$ -$ 69,750$ -$
Insurance 275,596$ 289,376$ 303,845$ 319,037$ 334,989$
Materials 690,479$ 725,002$ 669,502$ 682,893$ 703,379$
District Activities, Emp Recognition 27,072$ 28,426$ 28,994$ 29,574$ 30,462$
Maintenance 415,101$ 435,856$ 345,932$ 356,310$ 366,999$
Non-Capital Equipment 138,338$ 134,754$ 106,849$ 108,986$ 111,166$
Office Expense 39,851$ 41,843$ 43,098$ 44,391$ 45,723$
Professional Services 544,350$ 440,318$ 402,027$ 414,088$ 421,511$
Training 67,718$ 69,072$ 70,454$ 71,863$ 73,300$
Travel & Conferences 103,518$ 80,089$ 77,341$ 78,888$ 80,466$
Uncollectible Accounts 37,200$ 22,085$ 17,675$ 15,237$ 14,376$
Utilities 83,700$ 87,885$ 90,522$ 93,237$ 96,034$
Vehicle Equipment 300,328$ 315,344$ 324,804$ 334,549$ 344,585$
Supplies & Services Sub-Total 6,591,663$ 3,914,681$ 3,718,852$ 3,888,661$ 3,931,914$
Total Operating Expenses 26,790,426$ 25,603,095$ 27,018,392$ 28,927,288$ 30,848,252$
Expenses (Non-Operating):
Interest Expense 1,655,685$ 1,726,884$ 1,684,309$ 1,638,509$ 1,638,509$
Other Expense 22,000$ 22,000$ 22,000$ 22,000$ 22,000$
Total Non-Operating Expenses 1,677,685$ 1,748,884$ 1,706,309$ 1,660,509$ 1,660,509$
Total Expenses 28,468,110$ 27,351,979$ 28,724,701$ 30,587,797$ 32,508,761$
Net Income (Loss) Before Depreciation 2,230,639$ 1,578,777$ 1,570,816$ 1,537,805$ 1,542,875$
Depreciation 6,003,400$ 6,240,295$ 6,407,891$ 6,507,247$ 6,629,580$
Income (Loss)(3,772,761)$ (4,661,518)$ (4,837,075)$ (4,969,442)$ (5,086,705)$
Debt Service Coverage 1.25 1.22 1.15 1.12 1.14
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Five Year Financial Projections
Sewer
FY 2015/16
Budget
FY 2016/17
Budget
FY 2017/18
Budget
FY 2018/19
Budget
FY 2019/20
Budget
Revenue (Operating):
Sewer Charge Revenue 1,584,348$ 1,631,879$ 1,680,835$ 1,731,260$ 1,783,198$
Sewer Parcel Assessments 201,500$ 201,500$ 201,500$ 201,500$ 201,500$
Other Operating Revenue 36,291$ 41,735$ 47,995$ 55,194$ 63,473$
Total Operating Revenue 1,822,139$ 1,875,113$ 1,930,330$ 1,987,954$ 2,048,171$
Revenue (Non-Operating):
Interest 8,000$ 8,320$ 9,651$ 11,774$ 12,775$
Other Non-Operating Revenue 11,925$ 13,714$ 17,142$ 23,999$ 29,999$
Total Non-Operating Revenue 19,925$ 22,034$ 26,793$ 35,774$ 42,774$
Total Revenue 1,842,064$ 1,897,147$ 1,957,123$ 2,023,728$ 2,090,945$
Expenses (Operating):
Salary Related Expenses 845,865$ 913,535$ 959,211$ 1,007,172$ 1,057,531$
Supplies & Services:
Communications 21,293$ 22,357$ 23,028$ 23,719$ 24,431$
Contractual Services 41,031$ 43,082$ 44,375$ 45,706$ 47,077$
Data Processing 16,368$ 17,186$ 18,046$ 18,587$ 19,145$
Dues & Memberships 8,337$ 8,754$ 9,016$ 9,287$ 9,565$
Fees & Permits 207,843$ 218,235$ 224,782$ 231,525$ 238,471$
Board Election -$ 3,500$ -$ 5,250$ -$
Insurance 20,744$ 21,781$ 22,870$ 24,014$ 25,214$
Materials 105,472$ 79,245$ 81,622$ 84,071$ 86,593$
District Activities, Emp Recognition 2,038$ 2,140$ 2,204$ 2,270$ 2,338$
Maintenance 332,244$ 270,106$ 278,210$ 286,556$ 295,153$
Non-Capital Equipment 29,413$ 30,883$ 31,810$ 32,764$ 33,747$
Office Expense 3,000$ 3,149$ 3,244$ 3,341$ 3,442$
Professional Services 100,360$ 73,878$ 76,094$ 78,377$ 80,728$
Training 7,297$ 7,662$ 7,892$ 8,129$ 8,372$
Travel & Conferences 11,212$ 11,772$ 12,125$ 12,489$ 12,864$
Uncollectible Accounts 2,800$ 2,940$ 3,028$ 3,119$ 3,213$
Utilities 7,150$ 7,508$ 7,733$ 7,965$ 8,204$
Vehicle Equipment 72,105$ 75,711$ 77,982$ 80,321$ 82,731$
Supplies & Services Sub-Total 988,704$ 899,889$ 924,060$ 957,489$ 981,287$
Total Operating Expenses 1,834,569$ 1,813,424$ 1,883,271$ 1,964,661$ 2,038,817$
Expenses (Non-Operating):
Other Expense -$ -$ -$ -$ -$
Total Non-Operating Expenses -$ -$ -$ -$ -$
Total Expenses 1,834,569$ 1,813,424$ 1,883,271$ 1,964,661$ 2,038,817$
Net Income (Loss) Before Depreciation 7,495$ 83,723$ 73,852$ 59,067$ 52,128$
Depreciation 1,346,600$ 1,351,600$ 1,354,475$ 1,356,811$ 1,357,311$
Income (Loss)(1,339,105)$ (1,267,877)$ (1,280,623)$ (1,297,744)$ (1,305,183)$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Five Year Financial Projections
Reserve Balances- Water
FY 2015/16
Budget
FY 2016/17
Budget
FY 2017/18
Budget
FY 2018/19
Budget
FY 2019/20
Budget
Operating Reserves
Ending Balance 4,270,217$ 4,102,797$ 4,308,705$ 4,588,170$ 4,876,314$
Minimum Balance 2,143,234$ 2,048,248$ 2,161,471$ 2,314,183$ 2,467,860$
Maximum Balance 4,839,579$ 4,649,836$ 4,883,199$ 5,199,925$ 5,526,489$
Capital Replacement Reserves
Ending Balance 15,998,887$ 8,998,887$ 1,820,000$ 1,820,000$ 1,820,000$
Minimum Balance*1,820,000$ 1,820,000$ 1,820,000$ 1,820,000$ 1,820,000$
Maintenance Reserves
Ending Balance 200,000$ 200,000$ 200,000$ 200,000$ 200,000$
Minimum Balance 200,000$ 200,000$ 200,000$ 200,000$ 200,000$
Emergency Reserves
Ending Balance 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$
Minimum Balance 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$
Debt Service Reserves
Ending Balance 2,723,509$ 2,723,509$ 2,723,509$ 2,723,509$ 2,723,509$
Minimum Balance 2,723,509$ 2,723,509$ 2,723,509$ 2,723,509$ 2,723,509$
COP Reserves
Ending Balance 2,152,320$ 2,147,096$ 2,147,096$ 2,147,096$ 2,147,096$
Minimum Balance 2,147,096$ 2,147,096$ 2,147,096$ 2,147,096$ 2,147,096$
Employee Benefit Liability Reserves
Ending Balance 279,000$ 372,000$ 465,000$ 558,000$ 651,000$
Minimum Balance*93,000$ 93,000$ 93,000$ 93,000$ 93,000$
Total Water Reserves ##########7,934,644$ 6,509,979$ (742,464)$ (751,145)$
Ending Balance 26,623,932$ 19,544,289$ 12,664,310$ 13,036,775$ 13,417,919$
Minimum Balance 10,126,839$ 10,031,853$ 10,145,076$ 10,297,788$ 10,451,465$
Maximum Balance
*Minimum Balance is actually minimum annual funding
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Five Year Financial Projections
Reserve Balances- Sewer
FY 2015/16
Budget
FY 2016/17
Budget
FY 2017/18
Budget
FY 2018/19
Budget
FY 2019/19
Budget
Operation Reserves
Ending Balance 275,185$ 272,014$ 282,491$ 294,699$ 305,823$
Minimum Balance 146,766$ 145,074$ 150,662$ 157,173$ 163,105$
Maximum Balance 311,877$ 308,282$ 320,156$ 333,992$ 346,599$
Capital Replacement Reserves
Ending Balance 2,023,439$ 1,622,939$ 1,622,939$ 1,622,939$ 1,622,939$
Minimum Balance*345,000$ 345,000$ 345,000$ 345,000$ 345,000$
Emergency Reserves
Ending Balance 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$
Minimum Balance 250,000$ 250,000$ 250,000$ 250,000$ 250,000$
Employee Liability Reserves
Ending Balance 21,000$ 28,000$ 35,000$ 42,000$ 49,000$
Minimum Balance 14,000$ 14,000$ 14,000$ 14,000$ 14,000$
Total Sewer Reserves (725,965)$ 363,883$ (110,350)$ (112,081)$ (110,996)$
Ending Balance 3,319,624$ 2,922,952$ 2,940,429$ 2,959,638$ 2,977,761$
Minimum Balance 755,766$ 754,074$ 759,662$ 766,173$ 772,105$
*Minimum Balance is actually minimum annual funding
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Fund Balance History (FYE 2012-2016)
Fiscal Year Water Sewer
Ending Funds Fund Total
06/30/12 Net Income Before Capital Contributions (1,119,927)(287,672)(1,407,599)
Capital Contributions 98,24117,115,89817,214,139
Transfers In (Out)(85,111)85,111 0
Extraordinary Item (5,000,000)- (5,000,000)
Fund Balance @ 6/30/2012 122,238,503$ 42,803,710$ 165,042,213$
06/30/13 Net Income Before Capital Contributions (2,288,495)(640,066)(2,928,561)
Capital Contributions 711,319463,3541,174,673
Prior Period Adjustment (1,561,743)- (1,561,743)
Fund Balance @ 6/30/2013 119,099,584$ 42,626,998$ 161,726,582$
06/30/14 Net Income(Loss) Before Capital Contributions (508,344)(569,947)(1,078,291)
Capital Contributions 1,235,502893,0772,128,579
Extraordinary Item 5,000,000 - 5,000,000
Net Income(Loss) FY 2014 5,727,158323,1306,050,288
Fund Balance @ 6/30/2014 124,826,742$ 42,950,128$ 167,776,870$
06/30/15 Revenue (Operating):
Water Sales 27,042,873 - 27,042,873
Sewer Revenues - 1,783,5751,783,575
Other Operating Revenue 1,237,953 60,4401,298,393
Interest 130,000 14,679 144,679
Property Taxes 1,454,342 - 1,454,342
Other Non-Operating Revenue 702,159 6,425 708,584
Total Estimated Revenues FY2015 30,567,3261,865,11932,432,445
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)13,850,950 - 13,850,950
Salary Related Expenses 6,853,668 960,298 7,813,967
Supplies & Services 3,374,504 452,717 3,827,221
Depreciation 6,012,184 1,342,516 7,354,700
Interest on Long Term Debt 1,714,192 - 1,714,192
Other Expense 9,250 - 9,250
Total Estimated Expenses FY2015 31,814,749 2,755,531 34,570,280
Net Income(Loss) Before Capital Contributions (1,247,423)(890,411)(2,137,834)
Capital Contributions 61,035 19,177 80,212
Net Income (Loss) FY 2015 (1,186,388)(871,234)(2,057,622)
Estimated Fund Balance @ 6/30/2015 123,640,353$ 42,078,894$ 165,719,247$
06/30/16 Revenue (Operating):
Water Sales 25,066,841 - 25,066,841
Sewer Revenues - 1,785,8481,785,848
Other Operating Revenue 3,556,678 36,2913,592,969
Interest 85,000 8,000 93,000
Property Taxes 1,395,000 - 1,395,000
Other Non-Operating Revenue 595,230 11,925 607,155
Total Estimated Revenues FY2016 30,698,7491,842,06432,540,813
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)12,080,410 - 12,080,410
Salary Related Expenses 8,118,352 845,865 8,964,218
Supplies & Services 6,591,663 988,704 7,580,367
Depreciation 6,003,400 1,346,600 7,350,000
Interest on Long Term Debt 1,655,685 - 1,655,685
Other Expense 22,000 - 22,000
Total Estimated Expenses FY2016 34,471,510 3,181,169 37,652,680
Net Income(Loss) FY 2016 (3,772,761)(1,339,105)(5,111,866)
Estimated Fund Balance @ 6/30/2016 119,867,592$ 40,739,789$ 160,607,381$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Debt Administration
The District’s debt rating from Fitch is “AA”. The District has no formal debt policy and
no legal debt limit; however, the District’s future borrowing capacity is limited by the debt
coverage ratio required by existing bond covenants. The ratio is calculated using
revenue and expenses data pertaining to the Water Fund only and the covenants
require that the coverage exceed 1.1. The District’s budgeted ratio is 1.25 for Fiscal
Year 2016. This District’s Fiscal Year 2015/16 budgeted debt service obligation
($2,721,559) is related to its two existing debt issuances. Use of proceeds and the
corresponding principal balance of each are as follows:
Debt service requirements for the District’s Certificates of Participation are as follows:
Year of
Issuance
Use of Proceeds Principal
Balance as of
June 2015
2008
COP
COP funds are being issued to finance certain capital
improvements, to fund a reserve fund, and to pay certain
costs of delivery.
$ 30,630,000
2012A
Refunding
Bond
Refunding Bonds funds are being issued to finance certain
capital improvements, to fund a reserve fund, and to pay
certain costs of delivery.
7,795,000
38,425,000$
Debt service requirements for the District's Certificate of Participation and Revenue Bond are as follows:
YearPrincipalInterest Total
2016 1,045,000$ 1,676,559$ 2,721,559$
2017 1,080,000$ 1,636,884$ 2,716,884$
2018 1,120,000$ 1,594,309$ 2,674,309$
2019 1,170,000$ 1,548,509$ 2,668,509$
2020 1,210,000$ 1,500,909$ 2,670,909$
2021-20256,850,000$ 6,701,525$ 13,551,525$
2026-20298,470,000$ 5,032,963$ 13,502,963$
2030-20349,875,000$ 3,004,944$ 12,879,944$
2035-20397,605,000$ 783,375$ 8,388,375$
Total 38,425,000$ 23,479,976$ 61,774,976$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Debt Administration, Continued
Employees Per Capita
* Note: Employees per Capita is for fiscal year 2014/15 and is measured in number of
employees per thousand customers.
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Residential Meter Charge Comparison
Note: Approximately 93% of the District’s customer base has a 1 inch or smaller meter. The
charges for all agencies are current as of FY 14/15.
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
CAPITAL PROJECTS
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
2012 Pipeline Project
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Capital Improvement Plan
Project Description
Total Project
Budget
2014/15
CY Additions to
CIP as
Approved by
Board Action
Total Project
Budget
2015/16
Total CIP
Expenditures
Thru FYE June
2014
Total Projected
CIP Expenses in
FY 2014/15
S & W Well Project (Well No. 21)2,306,789$ -$ 2,306,789$ 1,016,608$ 95,578$
S & W Well Project (Well No. 22)2,500,000$ -$ 2,500,000$ 4,869$ 36,451$
Fairmont BPS Upgrade 6,300,000$ -$ 6,300,000$ 574,803$ 122,898$
Lakeview Grade Separation 600,000$ 62,444 662,444$ 287,955$ 114,490$
Richfield Road Pipeline -$ 1,450,000$ 1,450,000$ -$ 75,414$
Subtotal 11,706,789$ 1,512,444$ 13,219,233$ 1,884,235$ 444,830$
Rehabilitation & Restoration
Future Pipeline Project 2,690,000$ (1,450,000) 1,240,000$ -$ 21,872$
Timber Ridge BPS Rehabilitation 250,000$ - 250,000$ -$
Lakeview Booster Piping 100,000$ - 100,000$ 6,000$
PRS Rehabilitation Phase 2 1,430,000$ - 1,430,000$ -$ 31,690$
Annual Routine Capital R&R 4,020,000$ (351,410)$ 3,668,590$ -$ -$
R & R Subtotal 8,490,000$ (1,801,410)$ 6,688,590$ -$ 59,562$
Vehicle & Capital Equipment Replacement 472,000$ 472,000$ 72,000$
Vehicle & Capital Equipment Replacement 449,000$ 449,000$ 399,000$
Vehicle & Capital Equipment Subtotal 921,000$ -$ 921,000$ -$ 471,000$
Repayment of LOC Principal to Wells Fargo Bank
Subtotal 21,117,789$ (288,966)$ 20,828,823$ 1,884,235$ 975,392$
Projects Completed in FY 2014/15
Total Project
Budget
2014/15
Over/(Under)
Budget
Adjusted Total
CIP Budget FY
2015/16
Total CIP
Expenditures
Thru FYE June
2014
Total Projected
CIP Expenses in
FY 2014/15
YL Blvd BPS (Booster Pump Station)1,897,991$ 165,078 2,063,069$ 1,937,784$ 125,285$
Deville Drive Water Line Extention 50,000$ 12,635 62,635$ 10,772$ 51,863$
Orangeview Waterline Extension -$ 80,120 80,120$ -$ 80,120$
Yorba Linda High School Park 370,000$ 131,191 501,191$ 55,106$ 446,084$
Richfield Campus Spoils 150,000$ 150,000$ -$ 145,020$
2,467,991$ 389,024$ 2,857,015$ 2,003,662$ 848,372$
Grand Total 23,585,780$ 100,058$ 23,685,838$ 3,887,897$ 1,823,764$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Capital Improvement Plan, Continued
FY 15/16
Budgeted CIP
Expenditures
FY 16/17
Budgeted CIP
Expenditures
FY 17/18
Budgeted CIP
Expenditures
FY 18/19
Budgeted CIP
Expenditures
FY 19/20
Budgeted CIP
Expenditures
5 Year Future
Projected
Budgets
1,194,603$ -$ -$ -$ -$ 1,194,603$
211,320$ 950,000$ 1,040,000$ 257,360$ -$ 2,458,680$
1,000,000$ 4,000,000$ 602,299$ -$ -$ 5,602,299$
260000 260,000$
1,340,000$ 34,586$ -$ -$ -$ 1,374,586$
4,005,923$ 4,984,586$ 1,642,299$ 257,360$ -$ 10,890,168$
760,000$ 458,128$ -$ -$ -$ 1,218,128$
240,000$ 10,000$ -$ -$ -$ 250,000$
94,000$ -$ -$ -$ -$ 94,000$
153,310$ 528,000$ 90,000$ 627,000$ -$ 1,398,310$
-$ -$ 1,520,000$ 2,148,590$ -$ 3,668,590$
1,247,310$ 996,128$ 1,610,000$ 2,775,590$ -$ 6,629,028$
650,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,450,000$
$0$612,000$165,000$177,000$180,000 1,134,000$
650,000$ 812,000$ 365,000$ 377,000$ 380,000$ 2,584,000$
7,000,000$
5,903,233$ 13,792,714$ 3,617,299$ 3,409,950$ 380,000$ 20,103,196$
5,903,233$ 13,792,714$ 3,617,299$ 3,409,950$ 380,000$ 20,103,196$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Vehicle Equipment and Capital Outlay (FY 2015/16)
Department / Item Amount
Board of Directors
None
Administration
None
Engineering
None
Finance
None
Human Resources
None
IT
Information Systems
SQL System Upgrades (Operating System and Software)10,000$
Firewall Replacement 6,000$
Data Center Humidifier/Dehumidifier 24,000$
File Storage 19,000$
Server Replacement 5,000$
Total Vehicle Equipment & Capital Outlay- IT 64,000$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Vehicle Equipment and Capital Outlay (FY 2015/16), Continued
Department / Item Amount
Operations
Adminstration
Vehicle Wash Machine 12,000$
Water Operations & Maint.
(2) Pickup Trucks 73,000$
Sewer Operations & Maint.
Vactor Truck 400,000$
13 Sewer Re-line (Manhole to Manhole)250,000$
Portable Generator for Lift Station (small)30,000$
Water Production
Electric Generator (small)30,000$
SCADA
Box Canyon PLC (Control System) Upgrade 16,000$
Well-10 PLC (Control System) Upgrade 14,000$
Well-15 PLC (Control System) Upgrade 14,000$
Well-19 PLC (Control System) Upgrade 10,000$
Main Router Replacement 42,000$
Momentum Unity CPU Upgrade 6,000$
Highland Reservoir Emergency System Replacement 75,000$
Lakeview Reservoir Emergency System Replacement 36,000$
Total Vehicle Equipment & Capital Outlay- Operations 1,008,000$
TOTAL VEHICLE EQUIPMENT & CAPITAL OUTLAY 1,072,000$
Reconciliation by Fund
Water Fund 392,000$
Sewer Fund 680,000$
TOTAL 1,072,000$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Department Summaries
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Board of Directors
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Board of Directors Budget
FY 2014/15
Budget
FY 2015/16
Budget
Expenses (Operating)
Salary Related Expenses
Salaries - Directors 90,000$ 90,000$
Fringe Benefits 52,442$ 59,385$
Mandatory Benefits - Directors 8,533$ 7,991$
Total Salary Related Expenses 150,975$ 157,376$
Supplies & Services
Communications -$ -$
Contractual Services 1,500$ 1,500$
Dues & Memberships 13,400$ 13,500$
Board Election Expenses 75,000$ -$
District Meetings and Events -$ 1,500$
Professional Services 90,000$ 90,000$
Professional Development 4,100$ 14,000$
Travel & Conferences 9,400$ 32,850$
Supplies & Services Sub-Total 193,400$ 153,350$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Board of Directors Supplies & Services Budget (FY 2015/16)
Category
Total
Sub Acct
Total
Detail Amt
$1,500 1,500 1,500
200
6,000
100
4,500
2,500
200
$1,500 1,500 1,500
30,000
60,000
$14,000 14,000 14,000
1,500
2,000
3,000
150
2,000
2,400
16,250
1,200
4,000
350 350
$153,350
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
1-1010-0600-00
Contractual Services
1-1010-0600-00
CONTRACTUAL SERVICES
Tablet PC Data Service ($25 x 5)
1-1010-0640-00
Dues, Memberships,
Subscriptions
$13,500 1-1010-0640-00
Dues, Memberships,
Subscriptions
13,500 WACO
CSDA
Colorado River Water Users Assoc
CASA
Water Ed Foundation
ISDOC
1-1010-0715-00
District Meetings and
1-1010-0715-55
Adminstration Meeting
General Meeting Expenses
1-1010-0780-00
Professional Services
$90,000 1-1010-0780-00
Professional Services
90,000 Legal Services - Retainer
Legislative Consultants
ACWA (Spring- 2 @ $1,000, Fall- 2 @ $1,000)
1-1010-0810-00
Professional
1-1010-0810-00
Professional Development
Board Workshops (4)
1-1010-0830-00
Travel & Conferences
$32,850 1-1010-0830-00
Travel & Conferences
32,500 Other Conferences
CRWUA (2 attendees at $1,000 each)
CSDA (2 attendees at $1,500 each)
ISDOC Quarterly
Urban Water Institute (1 attendee) Fall/Spring
CASA Conference (Annual- $1,200, Winter-$1,200)
AWWA (Annual- 3 @ $2,500, Section- 5 @ $1,750)
MWDOC Water Policy Dinners
1-1010-0830-50
Meeting Mileage
Mileage
Section Total
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Administration
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Administration Department Budget (FY 2015/16)
FY 2014/15
Budget
FY 2015/16
Budget
Expenses (Administration)
Salary Related Expenses
Salaries 553,406$ 798,250$
Fringe Benefits 101,580$ 138,373$
Retiree Benefits 149,519$ 150,590$
Unemployment Insurance 10,400$ 10,400$
OPEB & CalPERS Contributions 187,756$ 405,861$
Mandatory Benefits 62,824$ 77,246$
Total Salary Related Expenses 1,065,485$ 1,580,720$
Supplies & Services
Communications 189,994$ 192,500$
Contractual Services 7,400$ 5,000$
Dues & Memberships 52,960$ 52,985$
Fees & Permits -$ 2,700,250$
Insurance 1,240$ 740$
District Activities & Events 4,650$ 10,500$
Materials -$ 2,000$
Non-Capital Equipment -$ 11,000$
Office Expense 250$ 4,340$
Professional Services 405,750$ 169,250$
Professional Development 3,350$ 3,780$
Travel & Conferences 9,500$ 23,675$
Supplies & Services Sub-Total 675,094$ 3,176,020$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Administration Budget Division Detail (FY 2015/16)
Administration Division
Category Total Sub Acct
Total
Detail Amt
250
2,700,000
24,000
775
5,700
500
60
19,000
50
40
700
1,200
1,500
1,200
2,000
2,500
1,500 1,500
5,000 5,000
2,000
2,000
2,000
250
400
250
1,750 1,750
50,000
25,000
87,000 87,000
500
5,000
1,500
250
280
1,000
2,000
750
4,300
3,000
240
2,000
360
75
2,000 2,000
$2,959,880
OCWA Meetings
ISDOC Quarterly
1-2010-0830-50
Meeting Mileage
Mileage
Section Total
1-2010-0830-00
Travel & Conferences
$14,725 1-2010-0830-00
Travel & Conferences
12,725 ACWA (1 attendee) - Spring/Fall
Laserfische Conference (1 attendee)
AWWA (Annual- $2,500, Section- $1,750)
Other Conferences
MWDOC Water Policy Dinners
CSDA Leadership Summit
Records Destruction
Codification
Shred-It
Records Retention Schedule Update
1-2010-0810-00
Professional
Development
$1,280 1-2010-0810-00
Professional Development
1,280 Notary Training & Exam
Misc GM Training
1-2010-0780-00
Professional Services
$169,250 1-2010-0780-00
Professional Services
75,000 Laserfische Upgrade
District Plan Updates
1-2010-0780-05
Legal Services
Routine Legal
1-2010-0780-15
Records Management
7,250
1-2010-0760-00
Office Expense
$2,650 1-2010-0760-00
Office Expense
900 Office Supplies
Bereavement Flowers
Hands Free Typing
1-2010-0760-21
Printer Supplies
Printer Ink
1-2010-0715-00
District Meetings and
Events
$9,900 1-2010-0715-50
General Meeting Supplies
8,400 Meeting Supplies (Board & Committee)
All Hands Meetings (2)
1-2010-0750-00
Non-Capital Equipment
$11,000 1-2010-0750-00
Non-Capital Equipment
Executive Assistant Office Alteration
1-2010-0750-06
Desktops
6,000 Replacement PC for Executive Secretary
Replacement PC for Management Analyst
Replacement PC for Records Mgmt. Specialist
Management/Department Meetings
Employee Holiday Luncheon
Employee Picnic
1-2010-0715-55
Adminstration Meeting
OCWA
General Meeting Supplies
1-2010-0690-00
Insurance
$740 1-2010-0690-00
Insurance
740 Notary Insurance (AA)
Honesty Bond (MM & AA)
1-2010-0640-00
Dues, Memberships, &
Subscriptions
$50,085 1-2010-0640-00
Dues, Memberships, &
Subscriptions
50,085 LAFCO
CRWUA
AWWA
Misc.
Notary Assoc Membership
ACWA
1-2010-0645-00
Fees & Permits
$2,700,250 1-2010-0645-00
Fees & Permits
2,700,250 SDLF District of Distinction Accreditation Fee
SWRCB Penalty Fees
Primary GL Category Sub Acct No./Sub Category Detail Item Description
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Administration Budget Division Detail (FY 2015/16)
Public Affairs Division
Category
Total
Sub Acct
Total
Detail Amt
6,000 6,000
20,000 20,000
45,000
10,000
13,000 13,000
1,500 1,500
17,500
11,500
38,000 38,000
30,000 30,000
$5,000 5,000 5,000
500
1,000
600
800
$2,000 2,000 2,000
350
250
1,440 1,440
250 250
$2,500 2,500 2,500
1,400
2,600
1,000
650
300
500
2,500 2,500
$216,140
1-2020-0830-50
Meeting Mileage
Mileage
Section Total
1-2020-0810-00
Professional
1-2020-0810-00
Professional Development
Training
1-2020-0830-00
Travel & Conferences
$8,950 1-2020-0830-00
Travel & Conferences
6,450 CAPIO Annual Conference
PRSA Annual Best Practices Summit
CRWUA
UWI Conference
Water Policy Dinners
Other Meetings/Conferences
1-2020-0760-00
Office Expense
$1,690 1-2020-0760-00
Office Expense
Conservation Enforcement Supplies
1-2020-0760-21
Printer Supplies
Printer Ink
1-2020-0710-00
Materials
1-2020-0710-77
Drought Materials
Drought Material
1-2020-0715-00
District Meetings &
Events
$600 1-2020-0715-50
Meeting Supplies
600 Intergovernmental Meetings
Division Meetings
1-2020-0640-00
Dues, Memberships, &
Subscriptions
$2,900 1-2020-0640-00
Dues, Memberships, &
Subscriptions
2,900 OC Register/LA Times
Chamber Memberships (YL, PL)
CAPIO Membership
PRSA Membership
1-2020-0580-50
Customer Communication
Customer Newsletter
1-2020-0580-55
Water Conservation Programs
MWDOC Choice Water Use Efficiency
1-2020-0600-00
Contractual Services
1-2020-0600-00
Contractual Services
Conservation Rebate Prog. (Turf, Sprinklers, Appli
1-2020-0580-00
Communications
$192,500 1-2020-0580-05
Advertising
General
1-2020-0580-15
District Special Events
Community Events (Open House, Facility Tours, etc.
1-2020-0580-35
Promotional Items
55,000 YLWD Bottled Water
1-2020-0580-36
Water Conservation
C
Direct Mailing
1-2020-0580-40
Sponsorships
Sponsorship- OC Water Summit
1-2020-0580-45
Video Productions
29,000 Digital Communications
History Wall
Promotional Items
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Engineering
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Engineering Department Budget (FY 2015/16)
FY 2014/15
Budget
FY 2015/16
Budget
Expenses (Engineering)
Salary Related Expenses
Salaries 928,221$ 921,656$
Fringe Benefits 123,662$ 134,501$
Overtime 2,200$ 2,255$
Mandatory Benefits 124,485$ 95,414$
Total Salary Related Expenses 1,178,568$ 1,153,826$
Supplies & Services
Communications -$ 200$
Contractual Services 96,160$ 103,190$
Data Processing -$ -$
Dues & Memberships 2,963$ 38,600$
Fees & Permits 28,050$ 28,000$
Materials 2,000$ 6,500$
District Activities/Meetings -$ 600$
Maintenance -$ 195$
Non-Capital Equipment 5,000$ 13,000$
Office Expense 2,950$ 7,600$
Professional Services 26,000$ 96,000$
Professional Development 3,850$ 4,920$
Travel & Conferences 3,300$ 6,000$
Supplies & Services Sub-Total 170,273$ 304,805$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Engineering Budget Division Detail (FY 2015/16)
Administration Division
Category
Total
Sub Acct
Total
Detail Amt
$120 120 120
$600 600 600
$1,700 1,700 1,700
3,500 3,500
8,000 8,000
$3,200 3,200 3,200
$200 200 200
800 800
1,000 1,000
$19,120
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
1-4010-0640-00
Dues, Memberships, &
S
1-4010-0640-00
Dues, Memberships, &
S
Dues, Memberships & Subscriptions
1-4010-0715-00
District Meetings and
1-4010-0715-50
General Meeting Expense
Meeting/Event Supplies
1-4010-0710-00
Materials
1-4010-0710-00
Materials
Emergency Food Supplies (1/3 of total)
1-4010-0750-00
Non-Capital Equipment
$11,500 1-4010-0750-06
Desktops
Replacement PC for Engineering Tech II
1-4010-0750-07
Notebooks/Tablets
Replacement Laptops/Tablets
1-4010-0760-00
Office Expense
1-4010-0760-00
Office Expense
Printer Ink
1-4010-0810-00
Professional
1-4010-0810-00
Training
Training
Section Total
1-4010-0830-00
Travel & Conferences
$1,800 1-4010-0830-00
TRAVEL & CONFERENCES (E)
Travel & Conferences
1-4010-0830-50
Meeting Mileage
Mileage
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Engineering Budget Division Detail (FY2015/16)
Planning & Design Division
Category
Total
Sub Acct
Total
Detail Amt
$200 200 200
17,400
4,200
10,000
500
250
5,000
25,000
1,000
4,200
$2,000 2,000 2,000
3,200 3,200
300 300
50,000
1,000
30,000
15,000 15,000
$700 700 700
1,000
500
$171,450
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
1-4020-0580-00
Communications
1-4020-0580-00
Communications
FOG Inspection Reports
1-4020-0600-00
Contractual Services
$31,600 1-4020-0600-00
Contractual Services
31,600 The Chambers Group (Hidden Hills)
OCWD/ Well 21 Lease Agreement
OCWD/ Well 22 Lease Agreement
1-4020-0640-00
Dues, Memberships, &
Subscriptions
$30,750 1-4020-0640-00
Dues, Memberships, &
Subscriptions
30,750 PE, BCEE
ASCE
Software License Renewal & Upgrade (Water
Model)
SCADA Watch (Water Model)
1-4020-0645-00
Fees & Permits
$5,200 1-4020-0645-00
Fees & Permits
5,200 FOG Inspection Fees (OCSD)
OCWD/Well 21 Fee
1-4020-0710-00
Materials
1-4020-0710-00
Materials
Emergency Preparedness Equipment & Materials
1-4020-0760-00
Office Expense
$3,500 1-4020-0760-00
Office Expense
Printer Ink
1-4020-0760-30
Books & Publications
Books
1-4020-0780-00
Professional Services
$96,000 1-4020-0780-00
Professional Services
81,000 Urban Water Management Plan Update
Water Master Plan Update
Cathodic Protection Consulting Services
1-4020-0780-36
Professional Services - Water
Water Consulting Services
Section Total
1-4020-0810-00
Professional
1-4020-0810-00
Professional Development
Certification Courses
1-4020-0830-00
Travel & Conferences
$1,500 1-4020-0830-00
Travel & Conferences
1,500 AWWA/ACE Conference
Cathodic Protection
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Engineering Budget Division Detail (FY 2015/16)
Construction Division
Category
Total
Sub Acct
Total
Detail Amt
$2,500 2,500 2,500
350
6,300
$1,500 1,500 1,500
350 350
250 250
750
1,000
$500 500 500
$13,500
1-4030-0830-00
Travel & Conferences
1-4030-0830-00
Travel & Conferences
AWWA/ ACE Conference
Section Total
1-4030-0810-00
Professional
Development
$1,750 1-4030-0810-00
Professional Development
1,750 Inspector Certification
Training (AWWA, CMAA)
1-4030-0750-00
Non-Capital Equipment
1-4030-0750-00
Non-Capital Equipment
Inspection Related Tools & Equipment
1-4030-0760-00
Office Expense
$600 1-4030-0760-00
Office Expense
Office Supplies
1-4030-0760-30
Books & Publications
Code Books
1-4030-0645-00
Fees & Permits
1-4030-0645-20
USA Underground Service
USA Underground Service Alerts
1-4030-0640-00
Dues, Memberships, &
Subscriptions
$6,650 1-4030-0640-00
Dues, Memberships, &
Subscriptions
6,650 Construction Management Association of America
EADOC Subscription (Planning Management
Software)
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Engineering Budget Division Detail (FY 2015/16)
Water Quality Division
Category
Total
Sub Acct
Total
Detail Amt
3,000 3,000
3,000 3,000
5,590 5,590
60,000 60,000
300
20,000
80
1,000
$2,800 2,800 2,800
$195 195 195
$300 300 300
550
250
850
620
$2,200 2,200 2,200
$100,735
1-4040-0830-00
Travel & Conferences
1-4040-0830-00
Travel & Conferences
AWWA/Water Quality Conference
Section Total
1-4040-0760-00
Office Expense
1-4040-0760-30
Books & Publications
AWWA Books
1-4040-0810-00
Professional
Development
$2,270 1-4040-0810-00
Professional Development
2,270 Certifications
AWWA WES August 13 (RM & AT)
Backflow Specialist (AT)
Misc AWWA Trainings
1-4040-0710-00
Materials
1-4040-0710-20
Wtr Quality Test Kit Reagents
Wtr Quality Test Materials
1-4040-0730-00
Maintenance
1-4040-0730-10
Fume Hood Maintenance
Maintenance & Testing
1-4040-0640-00
Dues, Memberships, &
Subscriptions
$1,080 1-4040-0640-00
Dues, Memberships, &
Subscriptions
1,080 ABPA (Maldonado)
Water Purveyor Membership
1-4040-0645-00
Fees & Permits
$20,300 1-4040-0645-10
Dept of Health Services
20,300 County of Orange
Dept. of Health Services (SWRCB-DD)
1-4040-0600-00
Contractual Services
$71,590 1-4040-0600-00
CONTRACTUAL SERVICES
System Disinfection/Blending
1-4040-0600-12
Backflow Device Rep
Backflow Device Repair
1-4040-0600-25
Distrubution System
Distribution System Disinfection
1-4040-0600-60
Microbiological Examination
Water Quality Laboratory Testing
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Finance
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Finance Department Budget (FY 2015/16)
FY 2014/15
Budget
FY 2015/16
Budget
Expenses (Finance)
Salary Related Expenses
Salaries 843,820$ 883,762$
Fringe Benefits 162,275$ 169,176$
Overtime 6,200$ 6,355$
Mandatory Benefits 104,142$ 88,388$
Total Salary Related Expenses 1,116,437$ 1,147,681$
Supplies & Services
Communications 101,400$ 105,625$
Contractual Services 101,870$ 82,210$
Data Processing -$ 61,020$
Dues & Memberships 785$ 535$
Fees & Permits 121,090$ 145,165$
Insurance 600$ 600$
Materials 25,000$ 197,000$
District Activities & Events 1,050$ 1,100$
Maintenance 300$ 300$
Non-Capital Equipment 950$ 6,400$
Office Expense 14,050$ 15,470$
Professional Services 27,660$ 28,260$
Professional Development 3,830$ 4,265$
Travel & Conferences 3,900$ 7,525$
Uncollectible Accounts 40,000$ 40,000$
Supplies & Services Sub-Total 442,485$ 695,475$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Finance Budget Division Detail (FY 2015/16)
Administration Division
Category
Total
Sub Acct
Total
Detail Amt
$400 400 400
$49,500 49,500 49,500
110
155
160
$600 600 600
$400 400 400
18,960
2,600
5,000
1,200
300
325
300
500
1,500
500
500
$83,010
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
1-3010-0600-00
Contractual Services
1-3010-0600-00
CONTRACTUAL SERVICES
()
Check signature plate
1-3010-0620-00
Data Processing
1-3010-0620-20
Software License Renewals
GP & CSM Annual Maintenance Fee
1-3010-0640-00
Dues, Memberships, &
Subscriptions
$425 1-3010-0640-00
Dues, Memberships, &
Subscriptions
425 CSMFO
CMTA
GFOA
1-3010-0690-00
Insurance
1-3010-0690-00
Insurance
Honesty Bond
1-3010-0715-00
District Meetings and
1-3010-0715-50
Meeting Supplies
Meeting Supplies
1-3010-0780-00
Professional Services
$27,760 1-3010-0780-00
Professional Services
27,760 Auditors
GASB 68 Statement Preparation
Actuarial Services
CDAR Preparation
1-3010-0810-00
Professional
Development
$925 1-3010-0810-00
Professional Development
925 CMTA Seminars
2014 Government Tax Update
CSMFO Workshops
Section Total
1-3010-0830-00
Travel & Conferences
$3,000 1-3010-0830-00
Travel & Conferences
3,000 CalPERS Annual Conference
CSMFO Conference
AWWA Conference
CMTA
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Finance Budget Division Detail (FY 2015/16)
Accounting Division
Category
Total
Sub Acct
Total
Detail Amt
$625 625 625
500
360
150
435
330
25
50,000
225
$110 110 110
$400 400 400
$300 300 300
500 500
2,000 2,000
1,500 1,500
9,000 9,000
3,500 3,500
1,200 1,200
$1,000 1,000 1,000
1,000
1,500
500
$75,160
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
1-3020-0580-00
Communications
1-3020-0580-00
Communications
Publish Unclaimed List
1-3020-0600-00
Contractual Services
$860 1-3020-0600-00
Contractual Services
860 Green Shades
Doculivery
1-3020-0645-00
Fees & Permits
$51,165 1-3020-0645-00
Fees & Permits
915 CSMFO Budget Reviewer Fee
GFOA CAFR Reviewer Fee
GFOA Budget Award Reviewer Fee
1-3020-0645-50
Bank Service/Fees
50,250 Annual Bankcard Fee
Analysis Fees (Avg $4800/mo)
Safe Deposit Box Fee
1-3020-0640-00
Dues, Memberships, &
CSMFO
1-3020-0730-00
Maintenance
1-3020-0730-00
Maintenance
Small Office Equipment Maintenance
1-3020-0715-00
District Meetings and
1-3020-0715-50
Meeting Supplies
Meeting Supplies
1-3020-0640-00
Dues, Memberships, &
1-3020-0750-00
Non-Capital Equipment
$4,000 1-3020-0750-00
Non-Capital Equipment
Ergotron/Veridesk
1-3020-0750-06
Desktops
Dell Computer
1-3020-0750-41
Audio/Visual
Monitors
1-3020-0760-00
Office Expense
$13,700 1-3020-0760-00
Office Expense
Office Supplies
1-3020-0760-10
Paper
Paper
1-3020-0760-21
Printer Supplies
Printer Cartridges
Section Total
1-3020-0810-00
Professional
1-3020-0810-00
Professional Development
Staff Training
1-3020-0830-00
Travel & Conferences
$3,000 1-3020-0830-00
Travel & Conferences
3,000 CSMFO Conference
CalPERS Annual Conference
CMTA
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Finance Budget Division Detail (FY 2015/16)
Customer Service/Billing Division
Category
Total
Sub Acct
Total
Detail Amt
500 500
5,500 5,500
99,000 99,000
250
1,500
1,600
4,000
600
20,000
48,000
5,000 5,000
$11,520 11,520 11,520
34,000
60,000
$300 300 300
$500 500 500
350
300
1,000 1,000
$500 500 500
$1,400 1,400 1,400
500 500
325 325
$40,000 40,000 40,000
$336,645
Primary GL Category Sub Acct No./Sub Category Detail Item Description
1-3030-0600-22
Printing of Bills - Infosend
68,000 Info Send E-Bill Fees
1-3030-0580-00
Communications
$105,000 1-3030-0580-00
Communications
AB 2747 Compliance
1-3030-0580-10
Postage
Postage Metered
1-3030-0580-22
Postage - Infosend
Postage - Infosend
Post Office Box
Meter & Scale Lease Agreement
Post Master - Lockbox
1-3030-0600-21
Customer Credit Check
4,600 Online - Credit Checks
Online - Utility Exchange
Mailing Service
1-3030-0620-00
Data Processing
1-3030-0620-00
Data Processing
Cogsdale - Penalty Blocks
1-3030-0645-00
Fees & Permits
$94,000 1-3030-0645-50
Bank Services/Fees
94,000 Lock Box Services
Credit Card & Auto Dr Processing
1-3030-0600-55
Answering Service
Phone Answering Service
1-3030-0600-00
Contractual Services
$80,950 1-3030-0600-00
Contractual Services
3,350
1-3030-0715-00
District Meetings and
1-3030-0715-50
General Meeting Expense
Meeting Supplies
1-3030-0750-00
Non-Capital Equipment
1-3030-0750-00
Non-Capital Equipment
Letter Folding Equipment
1-3030-0760-00
Office Expense
$1,650 1-3030-0760-00
Office Expense
650 Postage Machine Supplies
Forms/Deposit Slips
1-3030-0760-21
Printer Supplies
Printer Cartridge
1-3030-0780-00
Professional Services
1-3030-0780-09
Collection Services
Collection Agency Fee
1-3030-0810-00
Professional
1-3030-0810-00
Professional Development
Customer Service Training (min of 2 classes PP)
1-3030-0830-00
Travel & Conferences
$825 1-3030-0830-00
Travel & Conferences
AWWA
1-3030-0830-50
Meeting Mileage
Mileage Reimbursement
1-3030-0850-00
Uncollectible Accounts
1-3030-0850-00
Uncollectible Accounts
Uncollectible Accounts
Section Total
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Finance Budget Division Detail (FY 2015/16)
Meter Reading Division
Category Total Sub Acct
Total
Detail Amt
140,000 140,000
25,000 25,000
9,000 9,000
23,000 23,000
500
400
1,000 1,000
120 120 120
700 700
240 240
700 700 700
$200,660
1-3040-0830-00
Travel & Conferences
1-3040-0830-00
Travel & Conferences
AWWA Conference
Section Total
1-3040-0760-00
Office Expense
1-3040-0760-21
Printer Supplies
Printer Cartirdge
1-3040-0810-00
Professional
Development
940 1-3040-0810-00
Professional Development
Training classes
1-3040-0810-40
Certificate Reimbursement
Certificate Reimbursement
1-3040-0750-00
Non-Capital Equipment
1,900 1-3040-0750-00
Non-Capital Equipment
900 Meter Shop Equipment
Construction Meter Locks
1-3040-0750-07
Notebooks/Tablets
Tablets
1-3040-0710-00
Materials
197,000 1-3040-0710-40
Replacment Meters
Replacement Meters
1-3040-0710-50
Replacement MXU
MXUs
1-3040-0710-55
Meters Boxes/Lids/Vaults
Meter Boxes/Lids/Vaults
1-3040-0710-58
Registers
Registers
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Human Resources
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Human Resources Department Budget (FY 2015/16)
FY 2014/15
Budget
FY 2015/16
Budget
Expenses (HR)
Salary Related Expenses
Salaries 373,949$ 457,116$
Fringe Benefits 75,009$ 83,944$
Overtime 1,689$ 1,731$
Mandatory Benefits 44,874$ 46,566$
Total Salary Related Expenses 495,521$ 589,357$
Supplies & Services
Communications 3,000$ 3,000$
Contractual Services 34,150$ 25,870$
Dues & Memberships 5,635$ 7,960$
Insurance 311,500$ 295,000$
Materials 1,400$ 1,100$
District Activities & Events 17,510$ 12,610$
Non-Capital Equipment -$ 3,800$
Office Expense 700$ 1,865$
Professional Services 70,700$ 104,700$
Professional Development 25,500$ 24,500$
Travel & Conferences 5,100$ 9,200$
Supplies & Services Sub-Total 475,195$ 489,605$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Human Resources Budget Division Detail (FY 2015/16)
Administration Division
Category
Total
Sub Acct
Total
Detail Amt
$3,000 3,000 3,000
600
3,000
3,000
5,000
500
3,000 3,000
1,500 1,500
5,000
1,300
4,000
525
85
400
300
2,000
210
1,000
2,200 2,200
2,000 2,000
1,000 1,000
3,000
800
300 300
609
206
250 250
90,000 90,000
13,700 13,700
8,000 8,000
3,000 3,000
5,800
400
$165,685Section Total
1-7010-0830-00
Travel & Conferences
$6,200 1-7010-0830-00
Travel & Conferences
6,200 LCW (3 employees)
Public Retirement Seminar (2 employees)
1-7010-0810-00
Professional
Development
$11,000 1-7010-0810-00
Professional Development
LCW
1-7010-0810-20
Job Training
On-going Job Training
1-7010-0780-00
Professional Services
$103,700 1-7010-0780-05
Legal Services
Liebert Cassidy Whitmore Employment Law
1-7010-0780-55
Investigations
Investigations, Backgrounds, and EE Relations
1-7010-0760-00
Office Expense
$1,365 1-7010-0760-00
Office Expense
Office Supplies
1-7010-0760-21
Printer Supplies
815 Brother MFC-9970CDW (2 black & 3 color (1 each))
HL2270DW (3)
1-7010-0760-30
Books & Publications
Public Retirement Journal
1-7010-0750-00
Non-Capital Equipment
$3,800 1-7010-0750-07
Notebooks/Tablets
3,800 Laptop
Tablet
1-7010-0715-00
District Meetings and
Events
$8,410 1-7010-0715-20
District Events - Employee
Recognition
3,210 Retiree Event (2)
Retiree Recognition
Service Recognition
1-7010-0715-30
District Events - Benefit Fair
Benefit Fair
1-7010-0715-40
District Events - Employee
Employee Promotional Items
1-7010-0715-50
General Meeting Expense
Meeting/Training Supplies
1-7010-0600-30
Health & Welfare
6,300 Interactive Process
Flu Shots
1-7010-0640-00
Dues, Memberships &
Subscriptions
$5,310 1-7010-0640-00
Dues, Memberships &
Subscriptions
5,310 LCW (Consortium & Library)
PELRAC
Jobs Available Subscription
CALPELRA Annual Dues
National Notary Association
1-7010-0580-00
Communications
1-7010-0580-05
Advertising
Job Advertising Expenses
1-7010-0600-00
Contractual Services
$22,900 1-7010-0600-00
Contractual Services
12,100 COBRA Solutions
CPS (Testing) - Human Resources
Neo Gov- Online Applications
Neo Gov- Performance Evaluations
Flex Advantage
1-7010-0600-10
DOT Physicals
Fit for Duty
1-7010-0600-20
Post-Employment Physicals
Post-Employment Physicals
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Human Resources Budget Division Detail (FY 2015/16)
Risk Management Division
Category
Total
Sub Acct
Total
Detail Amt
420
300
100
700
5,000 5,000
230,000 230,000
60,000 60,000
$500 500 500
$1,000 1,000 1,000
$500 500 500
$3,000 3,000 3,000
$301,520
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
1-7020-0600-00
Contractual Services
$720 1-7020-0600-00
Contractual Services
720 DOT Physicals (12 x 35)
Respiratory Fit Testing (60 x 5)
1-7020-0640-00
Dues, Memberships, &
Subscriptions
$800 1-7020-0640-00
Dues, Memberships, &
Subscriptions
800 PARMA Membership
AED Medical Director Oversight
1-7020-0690-00
Insurance
$295,000 1-7020-0690-10
Tort Claims
Tort Claims - < 15K
1-7020-0690-20
Liability Insurance
ACWA-JPIA Liability Insurance
1-7020-0690-30
Property Insurance
ACWA-JPIA Property Insurance
1-7020-0760-00
Office Expense
1-7020-0760-00
Office Expense
Ergotron Desks & Mats (1 x 500)
1-7020-0780-00
Professional Services
1-7020-0780-00
Professional Services
First Aid-Injured Workers
Section Total
1-7020-0810-00
Professional
1-7020-0810-00
Professional Development
Risk Management Training
1-7020-0830-00
Travel & Conferences
1-7020-0830-00
Travel & Conferences
PARMA Conference (2 x $1,500)
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Human Resources Budget Division Detail (FY 2015/16)
Safety Division
Category
Total
Sub Acct
Total
Detail Amt
1,250
1,000
500
150
200
1,000
600
500
1,200
3,000
8,000 8,000
5,000 5,000
$22,400
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
1-7030-0600-00
Contractual Services
$2,250 1-7030-0600-00
Contractual Services
2,250 HEP B ($250 x 5)
Industrial Hearing Management
1-7030-0640-00
Dues, Memberships, &
Subscriptions
$1,850 1-7030-0640-00
Dues, Memberships, &
Subscriptions
1,850 Cal-OSHA Reporter
PASMA (2 x 75)
Safety Center Inc.
Online SDS Support
1-7030-0710-00
Materials
$1,100 1-7030-0710-00
Materials
1,100 First Aid Restocker
First Aid Supplies (Field Backpacks)
1-7030-0715-00
District Meetings and
Events
$4,200 1-7030-0715-50
General Meeting Expense
4,200 Meeting/Training Supplies
Safety WORKS (Promo Safety Recognition)
Section Total
1-7030-0810-00
Professional
Development
$13,000 1-7030-0810-10
OSHA Compliance
OSHA Compliance Training
1-7030-0810-20
Job Training
On Job Training
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Information Technology
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Information Technology Department Budget (FY 2015/16)
FY 2014/15
Budget
FY 2015/16
Budget
Expenses (IT)
Salary Related Expenses
Salaries 602,394$ 472,163$
Fringe Benefits 91,979$ 57,830$
Overtime 10,400$ 2,460$
Mandatory Benefits 75,102$ 48,943$
Total Salary Related Expenses 779,875$ 581,396$
Supplies & Services
Communications -$ -$
Contractual Services 143,120$ 148,385$
Data Processing 186,830$ 125,309$
Dues & Memberships 1,622$ 280$
Materials 15,825$ 2,400$
District Activities & Events 300$ 800$
Maintenance 79,250$ 6,900$
Non-Capital Equipment 98,950$ 40,800$
Office Expense 15,025$ 7,825$
Professional Services 91,500$ 95,000$
Professional Development 11,800$ 11,000$
Travel & Conferences 9,700$ 15,600$
Supplies & Services Sub-Total 653,922$ 454,299$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
IT Budget Division Detail (FY 2015/16)
Administration Division
Category
Total
Sub Acct
Total
Detail Amt
$200 200 200
$500 500 500
$2,000 2,000 2,000
$675 675 675
$500 500 500
1,600
2,600
1,400
3,500
$12,975
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
1-6010-0640-00
Dues, Memberships, &
1-6010-0640-00
Dues, Memberships, &
MISAC
1-6010-0715-00
District Meetings and
1-6010-0715-50
General Meeting Expense
Meeting Supplies
1-6010-0750-00
Non-Capital Equipment
1-6010-0750-10
Desktops
PC
1-6010-0760-00
Office Expense
1-6010-0760-21
Printer Supplies
Printer Cartridge
Emergency Backup Location Visits
Section Total
1-6010-0810-00
Professional
1-6010-0810-00
Professional Development
Pluralsight Tech Library
1-6010-0830-00
Travel & Conferences
$9,100 1-6010-0830-00
Travel & Conferences
9,100 Interop (April/May)
WinConnections (November)
MISAC
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
IT Budget Division Detail (FY 2015/16)
Information Systems Division
Category
Total
Sub Acct
Total
Detail Amt
1,800
85
600
15,000
4,500
12,500
21,000
4,000
3,900
26,500 26,500
15,000 15,000
25,000
15,000
3,500
4,000
2,400
3,200
2,000
30,000
250
12,000
1,000
7,000
5,000
13,500
0
6,109
750
1,500
200
0
150
200
150
30
50
200 200
400
100
200
200
900
400
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
1-6020-0600-00
Contractual Services
$148,385 1-6020-0600-00
Contractual Services
1,885 Security Solutions: Annual Fire & Burglar Alarm
District Site Hosting
1-6020-0600-10
Data Hosting
15,600 FTP Today for ftp service ($54.95/month)
DR Location
1-6020-0600-20
Lease Agreements
17,000 Konica Minolta Operations Copier Lease
Konica Minolta Copier Leases for Admin Building
1-6020-0600-30
Warranties & Service
Contracts
28,900 RMJ Tech. GPS Vehicle Tracking Service
Dell Hardware Service Contracts
APC Symmetra Data Center UPS On-Site Service
Rene
1-6020-0600-32
Service for Cell Phones
Cell Phone Service (Verizon)
1-6020-0600-33
Mobile Broadband Service
Verizon Broadband Aircard Service (MGMT/CMMS)
1-6020-0600-34
Communication Lines
43,500 Time Warner Cable & Dedicated Internet Access
50x
AT&T District Lines
DR Communication Lines
Microsoft Volume License Renewals
Lenel Onguard Software Support Agreement
Renewal
Solar Winds Orion Monitoring Tool Maintenance
Solar Winds Engineering's Toolkit Renewal
VMWare vSphere (Essentials Plus Kit) Maintenance
Appassure Backup Software Renewal
1-6020-0620-00
Data Processing
$89,409 1-6020-0620-10
Software Purchases
6,400 CMMS Licensing
Solarwind SQL Monitor
1-6020-0620-20
Software License Renewals
73,950 Trend Micro NeatSuite Antivirus & Spyware 110 lic
Netmotion Mobility XE Premium Software Maintenanc
CityWorks Annual Maintenance
Specter Soft Renewal
1-6020-0620-30
Hardware Subscription
Renewals
8,559 Watchguard XTM810 Firewall UTM Renewal (2
items)
Barracuda Spam Firewall Energizer Annual
Renewal
Barracuda Message Archiver Energizer Annual
Renew
PageR Monitoring
Idealstor Archiver ($3,000)
1-6020-0620-47
Cell Phone Supplies
500 Chargers
Batteries
Holsters & Covers
1-6020-0640-00
Dues, Memberships, &
Subscriptions
$80 1-6020-0640-00
Dues, Memberships, &
Subscriptions
80 CPU
1-6020-0710-60
Hardware Supplies
1,500 USB Drives USB Keys, SD / micro SD Cards
Desktop peripherals
Hardware supplies, AA & AAA batteries
PCWorld
1-6020-0710-00
Materials
$2,400 1-6020-0710-00
Materials
Materials
1-6020-0710-51
Cabling
700 Duplex 50/125 LC/LC fiber, CAT6A, CAT5e patch
cab
Adapters
DVI, VGA, DB9, Display Port, HDMI, USB cables
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
IT Budget Division Detail (FY 2015/16)
Information Systems Division, Continued
Category
Total
Sub Acct
Total
Detail Amt
$300 300 300
850 850
1,200 1,200
400
800
400
400
1,500 1,500
1,000
350
2,000 2,000
2,000 2,000
20,000
1,500
0
200
1,500
200
800
2,200
800 800
500
1,000
1,000 1,000
1,000 1,000
100 100
2,000
50
200
200
400
200
5,500 5,500
3,500
50,000
1,000 1,000
2,500
1,000
2,200
1,000
400
1,600
$354,024
1-6020-0715-00
District Meetings and
1-6020-0715-50
Meeting Supplies
Meeting Supplies
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
Phone Switch Servicing
Security Equipment Maintenance & Repair
1-6020-0730-30
Cabling & WAN
Cabling (CAT6A, CAT5e, fiber) installation & rep (
1-6020-0730-60
UPS & Back-up Power
systems
1,350 APC Symmetra Data Center UPS battery modules
(6)
UPS replacement batteries for desktops
1-6020-0730-00
Maintenance
$6,900 1-6020-0730-00
Maintenance
Maintenance
1-6020-0730-06
Printer Servicing
HP Printer Servicing
1-6020-0730-11
Telco/Phone Servicing
2,000 Building Line Repairs
Cell Phone Servicing/replacement/repair
Tablets
1-6020-0750-09
Networking Equipment
4,900 KVM System Interface Pods
Network Storage Devices
Network Office/cubicle Switches
Misc Network Equipment such as Transceivers
Data Center Switches
1-6020-0750-00
Non-Capital Equipment
$34,700 1-6020-0750-00
Non-Capital Equipment
Non-Capital Equipment
1-6020-0750-06
Desktops
Dell Optiplex PCs
1-6020-0750-07
Notebooks
21,500 CMMS Notebooks and Equipment
Dell Notebooks
1-6020-0760-00
Office Expense
$3,150 1-6020-0760-00
Office Expense
Business Cards
1-6020-0760-21
Printer Supplies
2,050
1-6020-0750-30
Tools & Equipment
Data Center equipment (Rack & Cabinet)
1-6020-0750-35
Security
1,500 HID proximity badges for building access
FABS
HP LaserJet Printers & Copier toners fusers etc
Konica Minolta Copier/Printer Supplies Mail Room
1-6020-0760-26
Desktop Supplies
1,000 Mice
Blank DVD+R, CD Disc, USB Keys etc.
Keyboards
Misc
1-6020-0750-41
Audio/Visual
Replacement LCD Monitors
1-6020-0750-45
Telco
Phones & Accessories
1-6020-0810-00
Professional
Development
$3,500 1-6020-0810-00
Professional Development
3,500 GeneralTraining
Plural Site
1-6020-0780-00
Professional Services
$60,000 1-6020-0780-11
Network/Hardware Consulting
Network Engineering Consulting
1-6020-0780-20
Software Consulting
53,500 Software Consulting
CMMS Consulting EEC
1-6020-0780-50
Technical Support
Technical Support
Section Total
1-6020-0830-00
Travel & Conferences
$5,200 1-6020-0830-00
Travel & Conferences
5,200 Intersect (October) R.S.
CityWorks User's Conference (June) R.S.
Mileage and Travel Reimbursement
Interop
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
IT Budget Division Detail (FY 2015/16)
GIS Division
Category
Total
Sub Acct
Total
Detail Amt
4,000
2,000
3,200
6,100
900
3,500
1,700
14,500
$4,100 4,100 4,100
$4,000 4,000 4,000
$35,000 35,000 35,000
3,000
4,000
1,050
250
$87,300
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
1-6030-0620-00
Data Processing
$35,900 1-6030-0620-20
Software License Renewals
35,900 InfoWater Renewal & Upgrade Floating License
Freeance Maintenance
ArcEditor Concurrent Maintenance (2)
ArcGIS Server Standard Enterprise Maintenance
ArcView Single Use Maintenance
ArcInfor Concurrent Maintenance
AutoCAD & Map 3D Maintenance
Satellite Imagry
1-6030-0750-30
Tools & Equipment
GIS Miscellaneous Tools (Hardware)
1-6030-0780-00
Professional Services
1-6030-0780-20
Software Consulting
GIS Staff Augmentation & Cons. Services, EEC
1-6030-0760-00
Office Expense
1-6030-0760-21
Printer Supplies
Atlas Water & Sewer Supplies
1-6030-0750-00
Non-Capital Equipment
1-6030-0810-00
Professional
Development
$7,000 1-6030-0810-00
Professional Development
7,000 GIS Analyst Training
GIS and CMMS Training, EEC
Section Total
1-6030-0830-00
Travel & Conferences
$1,300 1-6030-0830-00
Travel & Conferences
1,300 GIS ESRI User Conference
Mileage and Travel Reimbursement
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Operations
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Operations Department Budget (FY 2015/16)
FY 2014/15
Budget
FY 2015/16
Budget
Expenses (Operating)
Salary Related Expenses
Salaries 2,574,013$ 2,767,635$
Fringe Benefits 535,515$ 551,814$
Overtime 192,600$ 204,813$
Mandatory Benefits 420,823$ 364,601$
Total Salary Related Expenses 3,722,951$ 3,888,862$
Supplies & Services
Communications 500$ 200$
Contractual Services 176,500$ 220,000$
Data Processing -$ 47,500$
Dues & Memberships 700$ 1,250$
Fees & Permits 37,050$ 53,250$
Materials 613,900$ 586,950$
District Activities & Events 1,200$ 2,000$
Maintenance 427,471$ 739,950$
Non-Capital Equipment 47,100$ 92,750$
Office Expense 7,500$ 5,750$
Professional Services -$ 61,500$
Professional Development 12,750$ 12,550$
Travel & Conferences 5,600$ 19,880$
Utilities 90,800$ 90,850$
Vehicle Expense 358,400$ 372,433$
Supplies & Services Sub-Total 1,779,471$ 2,306,813$
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Operations Budget Division Detail (FY 2015/16)
Administration Division
Category
Total
Sub Acct
Total
Detail Amt
$13,000 13,000 13,000
$150 150 150
$2,000 2,000 2,000
$18,000 18,000 18,000
1,000 1,000
10,000 10,000
2,700 2,700
250 250
2,500 2,500
500 500
300 300
1,000 1,000
3,000 3,000
1,500 1,500
2,500 2,500
560 560
$58,960
1-5010-0830-50
Meeting Mileage
Mileage
Section Total
1-5010-0830-00
Travel & Conferences
$8,560 1-5010-0830-10
Travel
AWWA (Fall & Spring), CWEA
1-5010-0830-20
Lodging
AWWA (Fall & Spring), CWEA
1-5010-0830-30
Meals
AWWA (Fall & Spring), CWEA
1-5010-0830-40
Registration
AWWA (Fall & Spring), CWEA
1-5010-0810-00
Professional
Development
$800 1-5010-0810-00
Professional Development
Training
1-5010-0810-40
Certificate Reimbursement
Certificate Reimbursement
1-5010-0760-00
Office Expense
$5,450 1-5010-0760-20
Printer Ink
Printer Ink
1-5010-0760-30
Books & Publications
Manuals/Books/Magazines
1-5010-0760-40
Breakroom Supplies
Breakroom Supplies
1-5010-0750-00
Non-Capital Equipment
$11,000 1-5010-0750-41
Audio/Visual
Computer Monitor Upgrade
1-5010-0750-50
Safety Equipment
Safety Equipment (Regulatory Requirements)
1-5010-0715-00
District Meetings and
1-5010-0715-50
General Meeting Expense
Meeting Supplies
1-5010-0710-00
Materials
1-5010-0710-65
PPE Equipment
PPE Equipment
1-5010-0600-00
Contractual Services
1-5010-0600-50
Uniforms
Uniforms (District-wide)
1-5010-0640-00
Dues, Memberships, &
1-5010-0640-00
Dues, Memberships, &
Dues, Memberships, & Subscriptions
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Operation Budget Division Detail (FY 2015/16)
Water Operation & Maintenance Division
Category
Total
Sub Acct
Total
Detail Amt
2,100 2,100
10,000 10,000
5,000 5,000
30,000 30,000
4,500 4,500
10,000 10,000
100,000 100,000
85,000 85,000
27,500 27,500
5,000 5,000
1,500 1,500
7,000 7,000
90,000 90,000
12,000 12,000
2,000 2,000
4,000 4,000
20,000 20,000
25,000 25,000
150,000 150,000
45,000 45,000
1,000 1,000
1,500 1,500
500 500
8,500 8,500
2,000 2,000
1,500 1,500
$6,500 6,500 6,500
$657,100
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
1-5020-0645-00
Fees & Permits
$17,100 1-5020-0645-25
NPDES/RWQCB
NPDES Deminimus (RWQCB)
1-5020-0645-45
Landfill (Orange County & Dan
Landfill (Orange County & Dan Coop)
1-5020-0645-55
Encroachment Permits
Encroachment Permits
1-5020-0710-00
Materials
$378,500 1-5020-0710-05
Road Material
Road Material
1-5020-0710-13
Air-Vac Parts
Air-Vac parts
1-5020-0710-15
Cla-Valve Parts
Cla Valve Parts
1-5020-0710-25
Hydrant Repair Parts
Hydrant Repair Parts
1-5020-0710-30
Valve Repair Parts
Valve Repair Parts
1-5020-0710-36
City of YL Valve Adjustments
City of YL Valves
1-5020-0710-60
Hardware Supplies
Hardware Supplies
1-5020-0710-81
Welding Supplies
Welding Supplies
1-5020-0710-85
Cleaning/Painting Supplies
Cleaning/Painting Supplies
1-5020-0710-90
Water Service Repair Parts
Water Service Repair Parts
1-5020-0730-66
Asphalt Paving
Asphalt Paving
1-5020-0730-67
Concrete Repair
Concrete Repair
1-5020-0710-94
Miscellaneous Warehouse
Miscellaneous Warehouse Parts
1-5020-0710-96
Ready Mix Concrete
Ready Mix Concrete
1-5020-0710-98
Landscape Supplies
Landscape Supplies
1-5020-0730-72
Safety Equipment Repairs
Safety Equipment Repairs
1-5020-0750-00
Non-Capital Equipment
$10,500 1-5020-0750-06
Desktops
Replacement Desktop
1-5020-0750-15
Equipment Rental
Equipment Rental
1-5020-0750-30
Tool & Equipment
Tool & Equipment
1-5020-0730-00
Maintenance
$241,000 1-5020-0730-36
City of Yorba Linda Value
City of Yorba Linda Valve Repair
1-5020-0730-43
Value Repair
Valve Repair (Normal Business)
1-5020-0810-00
Professional
Development
$3,500 1-5020-0810-00
Professional Development
Training
1-5020-0810-40
Certificate Reimbursement
Certificate Reimbursement
1-5020-0830-00
Travel & Conferences
1-5020-0830-00
Travel & Conferences
AWWA Conference (5 Employees)
Section Total
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Operation Budget Division Detail (FY 2015/16)
Sewer Operation & Maintenance Division
Category
Total
Sub Acct
Total
Detail Amt
$200 200 200
$300 300 300
2,200 2,200
1,000 1,000
1,000 1,000
27,500 27,500
25,000 25,000
250,000 250,000
3,000 3,000
10,000 10,000
1,500 1,500
15,000 15,000
1,500 1,500
20,000 20,000
4,000 4,000
15,000 15,000
1,800 1,800
400 400
300 300
1,200 1,200
720 720
1,200 1,200
$850 850 850
25,000 25,000
1,000 1,000
8,000 8,000
15,500 15,500
$433,170
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
2-5030-0580-00
Communications
2-5030-0580-00
Communications
Public Communications
2-5030-0640-00
Dues, Memberships,
2-5030-0640-00
Dues, Memberships,
CWEA Memberships
2-5030-0645-00
Fees & Permits
$3,200 2-5030-0645-30
WDR - SSO (SWRCB)
WDR - SSO (SWRCB)
2-5030-0645-55
Encroachment Permits
Encroachment Permits
2-5030-0710-00
Materials
$53,500 2-5030-0710-60
Hardware Supplies
Hardware Supplies
2-5030-0710-86
Placentia/Yorba Linda Island
City of Yorba Linda Manholes
2-5030-0710-92
Sewer Main Repair Parts
Sewer Main Repair Parts
2-5030-0730-00
Maintenance
$301,000 2-5030-0730-59
Sewer Line Repairs
Sewer Line Repairs
2-5030-0730-65
Vector Control In Manholes
Vector Control in Manholes
2-5030-0730-66
Asphalt Paving
Asphalt Paving
2-5030-0730-67
Concrete Repair
Concrete Repair
2-5030-0730-71
CCTV Repairs
CCTV Repairs
2-5030-0730-72
Safety Equipment Repairs
Safety Equipment Repairs
2-5030-0730-86
Placentia/Yorba Linda
City of Yorba Linda Manhole Labor
2-5030-0750-00
Non-Capital Equipment
$19,000 2-5030-0750-06
Desktops
Replacement Computer for Sewer Camera Truck
2-5030-0750-30
Tools & Equipment
Tools & Equipment
2-5030-0810-00
Professional
Development
$2,200 2-5030-0810-00
Professional Development
PACP Training Course
2-5030-0810-40
Certificate Reimbursement
Certificate Reimbursement
2-5030-0830-00
Travel & Conferences
$3,420 2-5030-0830-10
Travel
PACP Conference
2-5030-0830-20
Lodging
PACP Conference
2-5030-0830-30
Meals
PACP Conference
2-5030-0830-40
Registration
PACP Conference
Section Total
2-5030-0870-00
Utilities
2-5030-0870-10
Electric
Electric
2-5030-0890-00
Vehicle Expenses
$49,500 2-5030-0890-46
Vehicle Expense: Sewer
OPS - Sewer Vehicle Maint
2-5030-0890-47
Vehicle Expense: Sewer
OPS - Sewer - Equipment Maintenance
2-5030-0890-48
Vehicle Expense: Sewer Gas
OPS - Sewer - Gas
2-5030-0890-49
Vehicle Expense: Sewer
OPS - Sewer - Diesel
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Operation Budget Division Detail (FY 2015/16)
Water Production Division
Category
Total
Sub Acct
Total
Detail Amt
$50 50 50
4,000 4,000
35,000 35,000
3,000 3,000
50,000 50,000
10,000 10,000
500 500
25,000 25,000
5,000 5,000
10,000 10,000
12,000 12,000
5,000 5,000
5,000 5,000
2,500 2,500
1,500 1,500
5,000 5,000
1,000 1,000
600 600
$175,150
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
1-5040-0640-00
Dues, Memberships,
1-5040-0640-00
Dues, Memberships,
OCWA Memberships
1-5040-0710-00
Materials
$102,500 1-5040-0710-17
Pump Station Repair Parts
Pump Parts
1-5040-0710-35
CL2 Parts
CL2 Parts
1-5040-0710-60
Hardware Supplies
1-5040-0730-20
General Electric Services
Electric General Maintenance
1-5040-0730-24
Reservoir Services
Reservoir Repairs
Hardware Supplies
1-5040-0710-75
Salt
Salt (Water Softeners)
1-5040-0710-84
Production Repair Parts
Valves, Gauges, AV, etc.
1-5040-0710-85
Cleaning/Painting Supplies
Cleaning/Painting Supplies
1-5040-0730-29
Wells: Calibration, Mtce,
Well Maintenance
1-5040-0730-75
Pump Station Repairs
Pump Station Repairs
1-5040-0750-00
Non-Capital Equipment
$9,000 1-5040-0750-07
Notebooks/Tablets
Laptop
1-5040-0750-30
Tools & Equipment
Tools & Equipment
1-5040-0730-00
Maintenance
$62,000 1-5040-0730-05
CL2 System Service
CL2 System Service
1-5040-0730-10
Motor Services
Electrical Motor Repairs/Services
Section Total
1-5040-0750-90
Emergency Equipment
Hoses/Fittings/Cabling for Pumps/Generators
1-5040-0810-00
Professional
Development
$1,600 1-5040-0810-00
Professional Development
Training
1-5040-0810-40
Certificate Reimbursement
Certificate Reimbursment
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Operation Budget Division Detail (FY 2015/16)
SCADA Division
Category
Total
Sub Acct
Total
Detail Amt
1,500
2,500
1,500
26,000 26,000
8,000 8,000
29,500
3,500
2,000
4,500
$250 250 250
3,000 3,000
3,800 3,800
850 850
2,000
3,000
3,000
2,200 2,200
28,000 28,000
4,000 4,000
4,650 4,650
9,500 9,500
500
11,000
3,100
1,500
800
3,200 3,200
5,500 5,500
4,000 4,000
5,000 5,000
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
1-5045-0600-00
Contractual Servcies
$31,500 1-5045-0600-30
Warranties & Services
Contracts
5,500 Cisco Smartnet Premium (for Cisco 1842 Routers)
Cisco Smartnet Premium (for Cisco 3825 Router)
Dell Servers Service Contract
1-5045-0600-34
Communication LInes
Communications Lines
1-5045-0620-00
Data Processing
$47,500 1-5045-0620-10
Software Purchases
Misc. Software
1-5045-0620-20
Software License Renewals
39,500 Wonderware Premium Support
PLC Programing Support Proworks32 & Unity
SAGE WIN 911
Net DVR
1-5045-0730-30
Cabling & WAN Communcation
Contuit Replacement/Wiring Replacement/WAN Com
Calibration Supplies
1-5045-0710-78
Meters and Sensors
8,000 Integral Manifolds for Flow & Pressure Meters
Level Indicators
Flow Meters
1-5045-0640-00
Dues, Memberships &
1-5045-0640-00
Dues, Memberships &
Intenational Society of Automation
1-5045-0710-00
Materials
$15,650 1-5045-0710-60
Hardware Supplies
Hardware Supplies
1-5045-0710-64
Electrical Supplies
Electrical Supplies
1-5045-0710-72
Calibration Supplies
1-5045-0730-40
Radio Repairs and Servicing
Radio Repairs & Servicing
1-5045-0730-45
PLC Hardware
16,900 Power Supplies & Components
M340 System/PLC's
Module Replacements
Terminal Blocks/Other Parts
Signal Conditioners-Converters
1-5045-0730-62
Instrumentation
Instrumentation
1-5045-0730-00
Maintenance
$82,950 1-5045-0730-15
Flow Meter Calibration
Flow Meter Calibration
1-5045-0730-20
Electrical General
Electrical General
1-5045-0730-25
Electrical Motor Control Center
Motor Control Center
1-5045-0730-55
Security & Gas Detectors
Security & Gas Detectors
1-5045-0730-60
UPS & Back-up Power
UPS & Back-up 24VDC Power Systems
1-5045-0730-61
Cooling A/C Servicing
Cooling & A/C Service
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Operation Budget Division Detail (FY 2015/16)
SCADA Division. Continued
Category
Total
Sub Acct
Total
Detail Amt
1,000 1,000
8,000 8,000
1,550 1,550
6,500 6,500
5,000 5,000
5,000 5,000
5,800 5,800
$300 300 300
10,500
11,000
10,000
2,400
1,400
500
$1,400 1,400 1,400
$248,200
1-5045-0750-00
Non-Capital Equipment
$32,850 1-5045-0750-07
Notebooks
Tablet
1-5045-0750-09
Networking Equipment
Field Routers, Switches, FIber Device Servers, Mod
1-5045-0750-30
Tools & Equipment
Tools & Equipment
$31,500 1-5045-0780-20
Software Consulting
31,500 PLC Program Cnversions to Unity
1-5045-0750-35
Security
Security
1-5045-0750-55
PLCs & Panels
PLCs & Panels
1-5045-0750-65
Electrical Upgrades
Electrical Upgrades
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
1-5045-0830-00
Travel & Conferences
1-5045-0830-00
Travel & Conferences
AWWA Conference
Section Total
SCADA System Programing
Maintenance PLC - SCADA Modifications
1-5045-0810-00
Professional
Development
$4,300 1-5045-0810-00
Professional Development
4,300 Wonderware Training
PLC Programing Training
AWWA Training
1-5045-0750-70
Redundant SCADA
Radio Systems Communications & Tower
1-5045-0760-00
Office Expense
1-5045-0760-30
Books & Publications
Manuals/Books/Magazines
1-5045-0780-00
Professional Services
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Operation Budget Division Detail (FY 2015/16)
Mechanical Services Division
Category Total Sub Acct
Total
Detail Amt
30,000 30,000
350 350
600 600
3,000 3,000
3,000 3,000
500 500
400 400
8,000 8,000
$30,000 30,000 30,000
$150 150 150
Primary GL Category Sub Acct No./Sub Category Detail Item Description
1-5050-0645-00
Fees & Permits
$30,950 1-5050-0645-05
AQMD Permits
AQMD Permits
1-5050-0645-15
E.P.A.. Fees
E.P.A. Fees
1-5050-0645-60
CARB Fees
C.A.R.B Fee
1-5050-0710-00
Materials
$6,500 1-5050-0710-60
Hardware Supplies
Hardware Supplies
1-5050-0710-80
Mech. Shop Supplies
Mech. Shop Supplies
1-5050-0710-81
Welding Supplies
Welding Supplies
1-5050-0750-00
Non-Capital Equipment
$8,400 1-5050-0750-08
Printers
Replacement Printer/Scanner
1-5050-0750-40
Mech Shop Equipment
Misc Mech Shop Equipment/Tools
1-5050-0780-00
Professional Services
1-5050-0780-00
Professional Services
AQMD Compliance Consultant
1-5050-0810-00
Professional Development
1-5050-0810-40
Certificate Reimbursement
Certificate Reimbursment
Backup Material Distributed Less Than 72 Hours Prior to the Meeting
Operation Budget Division Detail (FY 2015/16)
Mechanical Services Division, Continued
Category Total Sub Acct
Total
Detail Amt
12,133 12,133
1,000 1,000
9,800 9,800
4,000 4,000
6,900 6,900
2,000 2,000
60,000 60,000
5,000 5,000
53,000 53,000
20,100 20,100
3,000 3,000
500 500
12,000 12,000
2,000 2,000
3,600 3,600
1,000 1,000
1,000 1,000
1,500 1,500
1,000 1,000
1,400 1,400
100,000 100,000
20,000 20,000
2,000 2,000
$398,933
1-5050-0890-30
Engineering - Gas
Engineering - Gas
1-5050-0890-31
Engineering - Vehicle
Engineering - Vehicle Maint
1-5050-0890-42
OPS - Water - Vehicle
OPS Water Vehicle Maintenance
1-5050-0890-43
OPS - Water - Equipement
OPS - Water Equipment Maintenance
1-5050-0890-44
OPS - Water - Gas
OPS - Water - Gas
1-5050-0890-45
OPS - Water - Diesel
OPS - Water - Diesel
1-5050-0890-54
OPS - Mech Svcs - Gas
OPS - Mech Svcs - Gas
1-5050-0890-55
OPS - Facilities - Vehicle
OPS - Facilities - Vehicle Maint
1-5050-0890-50
OPS - Production Vehicle
OPS - Production Vehicle Maint
1-5050-0890-51
OPS - Production
OPS - Production Equipment Maint
1-5050-0890-52
OPS - Production - Gas
OPS - Production - Gas
Section Total
1-5050-0890-00
Vehicle Expenses
$322,933 1-5050-0890-10
Admin - Gas
Enforcement
1-5050-0890-11
Admin - Vehicle Maint
Enforcement
1-5050-0890-20
Finance - Gas
Finance - Gas
1-5050-0890-21
Finance - Vehicle Maint
Finance - Vehicle Maint
1-5050-0890-71
IT - Gas
IT - Gas
1-5050-0890-80
Stationary Engine Maint
Primary GL Category Sub Acct No./Sub Category Detail Item Description
1-5050-0890-90
Hazardous Materials
Haz Mat Disposal
Stationary Engine Maint
1-5050-0890-81
Stationary Engine
Stationary Engine Emissions Testing
1-5050-0890-56
OPS - Facilities - Gas
OPS - Facilities - Gas
1-5050-0890-57
OPS - Tool Repair
OPS - Tool Repair
1-5050-0890-70
IT - Vehicle Maint
IT - Vehicle Maintenance
1-5050-0890-53
OPS - Mech Svcs - Vehicle
OPS Mech Svcs - Vehicle Maint
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Operation Budget Division Detail (FY 2015/16)
Facilities Maintenance Division
Category
Total
Sub Acct
Total
Detail Amt
25,000 25,000
7,000 7,000
60,000 60,000
80,000 80,000
3,500 3,500
$2,000 2,000 2,000
4,000 4,000
1,800 1,800
1,500 1,500
5,000 5,000
10,000 10,500
6,000 6,000
2,000 2,000
10,000 10,000
10,000 10,000
15,000 15,000
$2,000 2,000 2,000
$90,000 90,000 90,000
$335,300
1-5060-0870-00
Utilities
1-5060-0870-10
Electric
Electric
Section Total
1-5060-0730-66
Asphalt Paving
Asphalt Paving
1-5060-0730-67
Concrete Repair
Concrete Repair
1-5060-0750-00
Non-Capital Equipment
1-5060-0750-30
Tools & Equipment
Tools & Equipment
1-5060-0730-00
Maintenance
$53,000 1-5060-0730-00
Maintenance
Misc Facility Maint (Doors, fences, etc.)
1-5060-0730-20
Electrical General
Electrical Repair Work
1-5060-0730-35
Fire Extinguisher
Fire Extinguisher Maint/Calibration
1-5060-0730-50
Painting & Fencing
1-5060-0645-35
Haz Mat Fees (OCFA)
Haz Mat Fees (OCFA), Permits
Painting & Fence Repair
1-5060-0710-00
Materials
$12,300 1-5060-0710-10
Building Repair Parts
Building Repair Parts
1-5060-0710-60
Hardware Supplies
Hardware Supplies
1-5060-0710-85
Cleaning/Painting Supplies
Cleaning /Painting Supplies
1-5060-0710-98
Landscape Supplies
Landscape Supplies
1-5060-0645-00
Fees & Permits
1-5060-0600-00
Contractual Services
$175,500 1-5060-0600-05
AC & Heating
AC & Heating
1-5060-0600-29
Disposal Service
Disposal Service
1-5060-0600-35
Janitorial Service
Janitorial Service
1-5060-0600-40
Landscape Service
Landscape Service
1-5060-0600-45
Pest Control Service
Pest Control Service
Primary GL Category Sub Acct No./Sub
Category
Detail Item Description
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Appendix
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List of Acronyms
AAR – After Action Report
ACP- Asbestos Cement Pipe
ACWA- Association of California Water Agencies
ACWA/JPIA- ACWA’s Joint Powers Insurance Authority
AF (af) - Acre Foot (1af = 325,851 gallons)
AFY- Acre Feet per Year (rate of flow)
AMP- Asset Management Plan
AMS- Angle Meter Stop (Service shut off valve before the meter)
AQMD- Air Quality Management District
ASCE- American Society of Civil Engineers
AWWA- American Water Works Association
BEA- Basin Equity Assessment
BMP- Best Management Practices
BPP- Basin Production Percentage
BPS- Booster Pump Station
Brown Act- “Ralph M. Brown Act” enacted by the State Legislature governing all
meetings of legislative bodies of local agencies
CAFR- Comprehensive Annual Financial Report
CALFED- The California and Federal Bay Delta Program. Addresses water
management issues associated with the Bay Delta System
CCR- Consumer Confidence Report
ccf- 100 cubic feet (volume equal to approximately 748 gallons of water). Also used
as one billing unit. Can also be known as “hcf”
CDPH- California State Department of Public Health
CEQA- California Environmental Quality Act
CERCLA- Comprehensive Environmental Response, Compensation and Liability Act
cf- cubic feet (volume equal to 7.48 gallons of water)
CFR- Code of Federal Regulations
cfs- cubic feet per second (rate of flow)
CIP – Capital Improvement Project
CIWQS- California Integrated Water Quality Systems
COG – Continuity of Government
COOP – Continuity of Operations
COP – Critical Infrastructure Protection
CORPs- United States Army Corps of Engineers
CRWUA- Colorado River Water Users Association
CSMFO- California Society of Municipal Finance Officers
CUWA- California Urban Water Agencies
CUWCC- California Urban Water Conservation Council
CWEA- California Water Environment Association
DIP- Ductile Iron Pipe
DO- Dissolved Oxygen
DWR- Department of Water Resources (State)
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EMAC – Emergency Management Assistance Compact
EOC – Emergency Operations Center
EOP – Emergency Operations Plan
ERP – Emergency Response Plan
EPA- Environmental Protection Agency (Federal)
ET- Evapotranspiration Rate (rate water evaporates off plants)
ETOR- Employee Time Off Request
ETWD- El Toro Water District
FEMA- Federal Emergency Management Agency
FOG- Fats Oils & Grease Program
FTE- Full-Time Equivalent (number of employees)
GFOA- Government Finance Officers Association
GIS- Geographic Information System
GPC- Gallons per Capita
GPCD- Gallons per Capita per Day
GPM- Gallons per Minute
GPS- Global Positioning System
GSWC- Golden State Water Company
GW- Groundwater
GWRS- Groundwater Replenishment System (OCWD Water Treatment System)
HP- Horsepower (unit of mechanical energy)
IC – Incident Commander
ICS – Incident Command System
IRWD- Irvine Ranch Water District
IW- Import Water
KW- Kilowatt (unit of electrical energy)
KWh- Kilowatt-hour (rate of energy use or delivery)
LBCWD- Laguna Beach County Water District
MCL- Maximum Contaminant Level
MCWD- Mesa Consolidated Water District
Met- Metropolitan Water District of Southern California (aka MWD)
MG- Million Gallons
mg/l- Milligrams per liter (unit of concentration equivalent to ppm)
MGD- Million Gallons per Day
MNWD- Moulton Niguel Water District
MOA – Memorandum of Agreement
MOU – Memorandum of Understanding
MWD- Metropolitan Water District of Southern California (aka Met)
MWDOC- Municipal Water District of Orange County
NIMS – National Incident Management System
NPDES- National Pollutant Discharge Elimination Systems
NRP – National Response Plan
NWS- National Weather Service
OA – Operational Area
OCSD- Orange County Sanitation District
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OCWD- Orange County Water District
PIP- Performance Improvement Plan
ppb- parts per billion
ppm- parts per million
ppt- parts per trillion
PRS- Pressure Reducing Station (multiple PRV’s usually in a vault)
PRV- Pressure Reducing Valve
REOC – Regional Emergency Operations Center
RFP – Request for Proposal
RO- Reverse Osmosis (treatment)
RWQCB- Regional Water Quality Control Board (State)
S. A.- Seasonally Adjusted
SAR – Santa Ana River
SCADA- Supervisory Control and Data Acquisition system
SCWD- South Coast Water District
SDWA- Safe Drinking Water Act (Federal)
SEMS – Standardized Emergency Management System
SMWD- Santa Margarita Water District
SOC – State Operations Center
SOP – Standard Operating Procedure
SSMP-Sewer System Management Plans
SSO- Sanitary Sewer Overflow
SWP- State Water Project
TCWD- Trabuco Canyon Water District
tds- Total Dissolved Solids
ug/l- Micrograms per liter (unit of concentration equivalent to ppb)
USGS- United States Geological Survey (Federal)
UV- Ultra-Violet Light Radiation (water treatment)
UWMP- Urban Water Management Plan
VCP- Vitrified Clay Pipe (sewer pipe)
WDR- Waste Discharge Requirements (State)
WEF- Water Environment Federation (counterpart to AWWA for the wastewater
industry)
WTP- Water Treatment Plant
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Glossary of Terms
Accrual Basis of Accounting: The basis of accounting under which transactions are
recognized when they occur, regardless of the timing of cash receipts and
disbursements.
Acre-Foot: The volume of water that will cover one acre to a depth of one foot. One
acre equals 435.6 units or 325,850 gallons.
Appropriation: A funding authorization made by the Board, which permits the District
to incur obligations and to make expenditures of resources.
Assets: Resources owned or held by the District that have monetary value
Balanced Budget: Budgeted revenues are sufficient to cover all budgeted
expenditures, principle payments on long-term debt, and minimum funding of all reserve
requirements as required by the District’s reserve policy.
Bond: A written promise to pay a sum of money on a specific date or dates at a
specified interest rate. The interest payments and the repayment of the principal are
authorized in a District bond resolution. Common types of bonds are General
Obligation (GO) bonds and Certificates of Participation (COPs). These are frequently
used for construction of large capital projects such as buildings, reservoirs, pipelines
and pump stations.
California Society of Municipal Finance Officers (CSMFO): A statewide
organization servicing all California municipal finance professionals whose purpose is to
promote excellence in financial management through innovation, continuing education
and the professional development of its members.
Capital Budget: The portion of the annual budget that appropriates funds for the
purchase of capital equipment items and capital improvements. These expenditures
are separated from regular operating items, such as salaries and office supplies.
Capital Equipment: Fixed assets such as vehicles, computers, furniture, technical
instruments, equipment, etc. which have a life expectancy of more than 2 years and a
value of greater than $5,000.
Capital Expenditures: Expenditure on an item that meets the meets the District’s
$5,000 threshold for capitalization. Also referred to in the Budget as Vehicle and
Equipment (See Capital Equipment)
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Capital Improvement: Expenses related to the construction, rehabilitation and
modernization of District owned and operated infrastructure.
Capital Replacement: Expenses related to major replacements of existing facilities or
systems.
Certificates of Participation (COP): A long-term debt instrument authorized for
construction or acquisition of facilities and equipment.
Debt: An obligation resulting from the borrowing of money or from the purchase of
goods and services. These include bonds and accounts payables.
Debt Service: The District’s obligation to pay the principal and interest of bonds and
other debt instruments according to a predetermined payment schedule.
Deferred Revenue: Revenue that is not recognized in the period in which received
because they are not “available” until a subsequent period.
Depreciation: An expense recorded to allocate a tangible asset’s cost over its useful
life.
Designated: A term that describes assets or equity set aside by action of the Board; as
distinguished from assets or equity set aside in conformity with requirements of donors,
grantors, or creditors.
Enterprise Fund: Fund established to account for the financing of self-supporting
enterprises, such as a utility fund, which render services primarily to the public.
Expenditures/Expenses: A charge incurred, whether paid or unpaid, for operation,
maintenance, interest, and other charges presumed to benefit the current fiscal period.
Fiscal Year: A 12-month period of time to which the annual budget applies and at the
end of which a government determines its financial position and the results of its
operations. The District has specified July 1 to June 30 as its fiscal year.
Fund Balance/Fund Equity: See “Net Assets”
Geographic Information System (GIS): A system combining computer hardware,
software, and geographic data for collecting, storing, analyzing and displaying
geographically referenced information.
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Generally Accepted Accounting Principles (GAAP): Accounting and financial
reporting standards, conventions, and practices that have authoritative support from
standards-setting bodies such as the Governmental Accounting Standards Board
(GASB) and the Financial Accounting Standards Board.(FASB).
Governmental Account Standards Board (GASB): National advisory board of
accounting standards for public agencies. The Board identifies procedures, methods
and standards for presenting the financial condition of public agencies.
Government Finance Officers Association (GFOA): National organization whose
purpose is to enhance and promote the professional management of governments for
the public benefit by identifying and developing financial policies and best practices and
promoting their use through education, training, facilitation of member networking, and
leadership.
Groundwater Replenishment Assessment: An assessment paid to Orange County
Water District (OCWD) based upon the number of acre-feet of groundwater produced
by the District.
Infrastructure: The accumulated pipelines and storage facilities of the District,
including meters, valves, pumps, filters and other appurtenances, whether constructed
by the District or dedicated by private entities.
Interest Income: Earnings from the investment portfolio.
Liabilities: Present obligations of the District arising from past events.
Locke Ranch Assessment: Charges for the Locke Ranch sewer system, which was
transferred to the District in 1977. The assessment is imposed pursuant to authority in
Water Code Section 31101.5 and adopted in accordance with the requirements of law.
The current assessment is $66.00 per year for a residential or equivalent sewer
connection and is collected on the Orange County tax roll.
Net Assets: The difference between total assets and total liabilities. Increases or
decreases in net assets may serve as a useful indicator of whether the financial position
of the District is strengthening or weakening.
Non-Capital Equipment: Hand tools, furniture and equipment costing $5,000 or less.
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Operating Budget: The portion of the budget that pertains to daily operations that
provide basic district services. The operating budget contains appropriations for such
expenditures as personnel, supplies, utilities, materials, travel and fuel, and does not
include purchases of major capital plant or equipment which is budgeted separately in
the Capital Budget.
Operating Expenses: All costs associated with the day-to-day business of the District,
which are not considered capital improvements or debt repayments.
Purchased Import Water: All imported water obtained from Metropolitan Water District
of Southern California (MWD) through the Municipal Water District of Orange County
(MWDOC).
QualServe: A voluntary quality improvement program designed exclusively for water
and wastewater agencies.
Refunding Revenue Bond: A revenue bond is a long-term municipal debt instrument
that is secured by a specified revenue source. A refunding revenue bond is a revenue
bond that retires another bond before the first bond matures.
Reserve Fund: The District maintains Reserve Funds per the District’s policy for both
designated and restricted balances. Designated Reserve Funds are “general use”
funds designated by the Board. Restricted Reserve Funds are those that are legally set
aside for a particular purpose due to a legal or contractual commitment and cannot be
used for any other purpose.
Revenue: Monies that the District receives as income. It includes such items as water
sales and sewer fees. Estimated revenues are those expected to be collected during
the fiscal year.
Supervisory Control and Data Acquisition (SCADA): The system that collects
operational data from remote units to monitor and control water and wastewater
systems and facilities throughout the District service area.
Sewer Fund: The fund established to account for the District’s activities of wastewater
collection and distribution to Orange County Sanitation District for treatment.
Special District: An independent unit of local government organized to perform a
single governmental function or a restricted number of related functions. Yorba Linda
Water District is organized as a special district.
Supplies and Services: The cost of items needed to support the accomplishment of
the activities in a department’s programs.
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Uncollectible Accounts: Includes the write-off of unpaid water and sewer charges.
User Charge: A charge levied against users of a service or purchasers of a product.
Variable Water Costs: Water costs based on a set price per unit but that varies on the
quantity of units bought or produced. Variable water costs for the District are related to
the quantity of import water that the District purchases and the quantity of ground water
pumped from the wells.
Vehicle and Equipment Outlay: Purchases of assets, such as vehicles, equipment
and furniture, which cost over $5,000 each and are depreciated over their useful life.
Water Fund: The fund established to account for the District’s activities relating to the
treatment and distribution of potable drinking water and non-potable water to its
customers.
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Financial Policies
Introduction
The District’s financial policy documents incorporate many of the District’s financial
management practices that are used by the District staff as guidelines for operational
and strategic decision-making related to current and future financial matters.
The purpose of establishing these policies is to identify acceptable and unacceptable
courses of action, thus establishing parameters in which the District’s fiscal performance
can be reviewed. Some policies are flexible when they are utilized by District staff as
performance measurement tools to monitor the District’s finances, while others are
restrictive to emphasize accountability.
The Operating Budget Policy and Revenues and Expenditures Policy are internal
documents, acting as a guideline for staff, and are not reviewed by the Board. The
Financial Reserves Policy and Investment Policy are reviewed by District staff and
Board Members annually, to accommodate minor changes to the existing policy or
major shifts in financial priorities as approved by the District’s Board of Directors.
The District’s financial policies encompass the following functional areas:
• Operating Budget Policy
• Revenues and Expenditures Policy
• Financial Reserves Policy
• Investment Policy
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Operating Budget Policy
The operating budget policy answers some basic questions such as: How is the budget
developed? Who is involved in the budget process? What does the budget include?
Budget Development
The District’s budget is developed in accordance with the priorities which are linked to
the District’s financial and strategic plans set forth in the District’s mission and long-term
goals and objectives. These are found in the District’s strategic plan, the needs of the
community, and federal and state laws.
Guidelines with respect to the District’s budget are as follows:
• The budget should support the District’s mission statement, strategic goals, and
critical priorities
• There should be no deferment of critical maintenance
• The budget should be regarded as a business operating plan
• The budget should balance the needs to pay for the District’s cost of providing
services, debt service obligation and capital needs of the District
• Expenses should be budgeted for in appropriate departments to correctly identify
the cost of providing various District functions and services
Budget Form
The District operating and capital budget is developed on an annual basis. Operating
and capital appropriations are approved by the District’s Board of Director’s. Proposed
revenues and expenditures including debt service expenditures are presented to the
Board of Directors along with comparisons to projected expenditures for the current
year and actual expenditures of the prior two years.
Basis of Budgeting
The accounting for the District is kept on an accrual basis. Revenues are recognized
when earned, and expenses are recognized when incurred. The budgeting for the
District is kept on an accrual basis, with the exception of supplies & services, which are
budgeted on a cash basis.
The District is operated as an enterprise fund, which is an accounting entity that
finances and accounts for the acquisition, operation and maintenance of governmental
facilities and services. It is the District’s intention to recover the full costs of supplying
goods and/or services through user-charges.
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The District’s budget process was developed with a series of goals and objectives in
mind. These goals and objectives are communicated throughout the organization
through several meetings. During the process, the Board of Directors provides priorities
and guidelines to the General Manager. The General Manager then discusses Board
priorities and other future issues and concerns with Department Heads during staff
meetings. Once goals and objectives for the upcoming year are identified, the General
Manager and the District staff start developing the District’s budget. Where practical,
the District integrates performance measurement, service level, and productivity
indicators in the District’s adopted budget document. The District will continue to
emphasize the importance of meeting each department’s goals and objectives in order
to accomplish its long-term goals and objectives.
An increase in the Operating and Capital budget may result in water rate increases. In
order to minimize the impact on the District’s rates, revenue requirements are
scrutinized to achieve operating efficiencies and maintain or increase customer service
at the same time. As part of the cost containment efforts, District staff re-visits
operating priorities and reviews internal procedures to included utilizing outside services
when they can offer greater competitive advantages to doing it internally, or investing in
technology to increase productivity and to reduce the need for additional staff.
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Revenues and Expenditures Policies
This policy is used as an aid to provide for the consistent provision of essential public
services since revenues and expenditures are the key drivers of the District’s
operations. The goal of this policy is to help ensure the financial stability regardless of
the economic situation and to provide information to the Board that revenue and
expenditure practices are consistent with the District’s mission and goals.
Revenues Policy
Budgeted revenues are estimated conservatively using an objective and analytical
approach using certain techniques such as historical trends and current information to
maintain consistency, reliability, and reasonableness.
User Charges
User charges are the most important component of the District’s revenue portfolio. The
District uses user charges to fund the provision of services provided to its customers.
The District utilizes a cost recovery component to determine how much costs need be
recovered from various customers. The cost of providing various services is used as
the basis for setting rates and fees to the various types of customers served.
The following are guidelines for the user charge setting process:
• User charges are established utilizing a generally accepted cost recovery
methodology that is consistent and legally defendable using the following
approaches: revenue requirement analysis, cost of service analysis, and rate
design analysis.
• Rate designs shall be reflective of the District’s Board of Directors’ rate setting
objectives.
• Rates shall be set at a level so that the District will collect reliable revenues
through a combination of system access charges and users’ commodity rates to
pay for the District’s revenue requirement.
• Rates and charges will be reviewed and updated regularly based on factors such
as the impact of inflation, other cost increases, the adequacy of the coverage of
costs and requirements of the rate covenant.
Expenditures Policy
The District’s expenditures reflect the Board of Directors’ and staff commitment to serve
present and future customers with reliable public services. The Board and Staff believe
that prudent expenditure planning and accountability will ensure fiscal stability.
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Budgeted expenditures are projected conservatively using an objective and analytical
approach as well as certain techniques such as historical trends, current information,
and economic indicators to maintain consistency, reliability, and reasonableness.
The basic components of the District’s expenditure policies are broken down into two
functional areas: Maintenance of Capital Assets and Review of Service
Maintenance of Capital Assets
Maintaining a reliable transmission and distribution system and a sustained capital
program are simply not possible without reliable funding sources. For this reason,
prudent financial planning is imperative to an effective capital improvement program.
The District uses a combination of “pay as you go” method and long term funding to
fund the District’s capital improvement program and maintenance of its capital assets.
A fixed annual amount was projected by an Asset Management Plan and is included in
the District’s Reserve Policy as an annual revenue requirement to be collected from
rates and charges. The annual contributions then are accumulated and kept in the
District’s capital fund to be spent and withdrawn for the District’s betterment and
replacement projects over a period of time.
The following elements of expenditure policy reflect the District’s philosophy to perform
ongoing maintenance of capital investments once they are purchased and capitalized:
• Maintain consistency of allocation of resources for programs to carry out the
District’s mission and goals to its customers
• Within the resources available each fiscal year, the District shall maintain capital
assets and infrastructure at a satisfactory level to protect the District’s
investment, to minimize the future replacement and maintenance costs, and to
continue service levels.
Review of Service
These expenditure policies are used by staff to prompt review of services to see if they
are being provided as effectively and efficiently as possible. The District’s review of
service policy is as follows:
• Utilize technology and productivity advancements that will help reduce or avoid
increasing personnel costs, when practicable.
• Control personnel costs as a proportion of total budget, to more productively and
creatively use available resources.
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Financial Reserves Policy
A. GENERAL POLICY:
Maintaining adequate reserves is an essential part of sound financial management. The
Yorba Linda Water District Board of Directors realizes the importance of reserves in
providing reliable service to its customers, financing of long-term capital projects and
funding availability for emergencies should the need arise. Interest derived from reserve
balances shall be credited to the reserve account from which it was earned.
B. CATEGORIES:
YLWD shall accumulate, maintain and segregate its reserve funds into the following
categories:
Restricted and Designated Reserves
1. Board Designated Reserves; and
2. Contractually Restricted Reserves.
C. SCOPE:
This policy will assist the Board of Directors in establishing:
1. Target levels for reserve funds;
2. Requirements for the use of reserve funds; and
3. Periodic review requirements for each reserve.
D. PERIODIC REVIEW:
Staff and the YLWD Board shall review the reserve balances and targets annually as a
part of the annual budget process. The Finance-Accounting Committee will continue to
review all reserve and investment balances monthly, with a quarterly report going to the
full Board.
E. RESTRICTED AND DESIGNATED RESERVES:
1. Board Designated Reserves:
These are reserve funds earmarked for the purpose of funding such items as new
capital facilities, repair or replacement of existing facilities and general operating
reserves designated for a specific purpose and use by the Board of Directors.
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1.0 Operating Reserve
A. Definition and Purpose – Established to cover temporary cash flow
deficiencies that occur as a result of timing differences between the receipt of
operating revenue and expenditure requirements and unexpected
expenditures occurring as a result of doing business.
B. Target Level – The Government Finance Officers Association (GFOA)
recommends that funding should be no less than one to two months (or 8% -
17%) of the District’s annual operating budget. The District’s current target
will be a minimum of 8% and a maximum of 17% of the annual operating
budget for both the water and sewer funds.
C. Events or Conditions Prompting the Use of the Operating Reserve – This
reserve may be utilized as needed to pay outstanding operating expenditures
prior to the receipt of anticipated operating revenues.
1.1 Emergency Reserve
A. Definition and Purpose – Established to provide protection recovery to the
District and its customers for losses arising from an unplanned event or
circumstance. The reserve level combined with YLWD’s existing insurance
policies should adequately protect YLWD and its customers in the event of a
loss.
B. Target Level – Established at a minimum level equal to $1,000,000 for the
water fund and shall accumulate interest and annual contributions as
determined by the District’s annual operation to a maximum level of
$4,000,000. The target for sewer will be a minimum of $250,000 and a
maximum of $1,000,000.
C. Events or Conditions Prompting the Use of the Emergency Reserve – This
reserve shall be utilized to cover unexpected losses experienced by the
District as a result of a disaster or other unexpected loss. Any reimbursement
received by the District from insurance companies as a result of a submitted
claim shall be deposited back into the reserve as replenishment for the loss.
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1.2 Capital Replacement Reserve
A. Definition and Purpose – Established to provide capital repair and
replacement funding as the District’s infrastructure deteriorates over its
expected useful life.
B. Target Level – The Board-approved 2010 Asset Management Plan
recommended that the annual contribution to this reserve be at a minimum
level of $1,820,000 for the water fund and $345,000 for the sewer fund, less
money set aside for the Maintenance Reserve. Funding with available funds
based on the District’s operations shall be allocated quarterly.
C. Events or Conditions Prompting the Use of the Capital Replacement Reserve
– Through the annual budget process, staff shall recommend anticipated
asset replacement projects. The Board of Directors shall take action to
approve recommended project appropriations from the capital replacement
reserve. Should unplanned replacement be necessary during any fiscal year,
the Board of Directors may take action to amend the budget and appropriate
needed funds as required.
1.3 Maintenance Reserve
A. Definition and Purpose – Established to provide funding for non-scheduled
capital asset repair and replacement.
B. Target Level – $200,000 subject to an annual review.
C. Events or Conditions Prompting the Use of the Maintenance Replacement
Reserve – Unplanned failure of assets including but not limited to pumps,
motors and major facility repairs.
1.4 Debt Service Reserve
A. Definition and Purpose – Established to provide funding for semi-annually
scheduled debt service payments.
B. Target Level – The District’s highest annual debt service payment – currently
$2,723,509.
C. Events or Conditions Prompting the Use of the Debt Service Reserve – Semi-
annual debt service payments will be made out of this fund, with funding on
the water rate replenishing the fund annually.
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1.5 Employee Liabilities Reserve
A. Definition and Purpose – The purpose is to cover employees’ accrued
vacation and other compensatory time and to ensure the complete funding
associated with the liability incurred for employees whom have met the
requirements necessary for district paid health benefits at retirement.
B. Target Level – The annual contribution will be $100,000 ($93,000 for water
and $7,000 for sewer) to be evaluated and/or adjusted annually thereafter
based on an analysis of current employees’ vacation and sick time accrued
and actuarial determinations of future retiree costs. As of November 2, 2011,
an actuary determined that the District’s Other Post Employment Benefit
(OPEB) liability was $1,433,197. When combined with a liability on the
District’s books for vacation, compensatory and sick time of $1,063,572 at
June 30, 2012, the target is projected to be approximately $2,500,000 for the
combined water and sewer enterprises.
C. Events or Conditions Prompting the Use of the Employee Liabilities Reserve
– This reserve may be used in the event that operating funds are not
adequate to meet vacation, compensatory and sick time paid out or retiree
medical cost obligations within the current year.
2. Contractually Restricted Reserves:
These are funds held to satisfy limitations set by external requirements established by
creditors, grant agencies or law. Examples include stipulated bond covenants and
reserves held with a fiscal agent.
2.0 US Bank 2008 COP Reserve
A. Definition and Purpose – Established to cover reserve requirements held with
a designated fiscal agent (US Bank) for the 2008 Certificates of Participation.
B. Target Level – Funding shall be held in an amount equal to $2,147,096.
C. Events or Conditions Prompting the Use of the Contractually Restricted
Reserve – This reserve may be utilized as needed by the fiscal agent to pay
any outstanding debt service payments not covered by the District within the
specified billing and due dates.
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C. SCOPE:
This policy will assist the Board of Directors in establishing:
4. Target levels for reserve funds;
5. Requirements for the use of reserve funds; and
6. Periodic review requirements for each reserve.
D. PERIODIC REVIEW:
Staff and the YLWD Board shall review the reserve balances and targets annually as a
part of the annual budget process. The Finance-Accounting Committee will continue to
review all reserve and investment balances monthly, with a quarterly report going to the
full Board.
E. RESTRICTED AND DESIGNATED RESERVES:
1. Board Designated Reserves:
These are reserve funds earmarked for the purpose of funding such items as new
capital facilities, repair or replacement of existing facilities and general operating
reserves designated for a specific purpose and use by the Board of Directors.
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Investment Policy
SECTION 1: GENERAL POLICY
1.1 It is the policy of the Yorba Linda Water District (“District”) to invest public funds
in a manner which ensures the safety and preservation of capital while meeting
reasonably anticipated operating expenditure needs, achieving a reasonable rate
of return and conforming to all state and local statutes governing the investment
of public funds.
1.2 The purpose of this policy is to provide guidelines for the prudent investment of
funds of the District and to outline the policies for maximizing the efficiency of the
District’s cash management. The District’s goal is to enhance the economic
status of the District consistent with the prudent protection of the District’s
investments. This investment policy has been prepared in conformance with all
pertinent existing laws of the State of California.
SECTION 2: SCOPE
2.1 This Investment Policy applies to all funds and investment activities of the
District, except for the proceeds from capital project financing instruments, which
are invested in accordance with provisions of their specific documents. These
funds are accounted for as Enterprise Funds and are identified in the District’s
Comprehensive Annual Financial Report.
SECTION 3: DELEGATION OF AUTHORITY
3.1 The authority of the Board of Directors to invest funds is derived from Section
53601 of the California Government Code (“CGC”). Section 53607 of the CGC
grants the Board of Directors the authority to delegate that authority, for a one-
year period, to the District’s Treasurer. Therefore, management responsibility for
the investment program is hereby delegated to the District’s Treasurer, who shall
be responsible for all transactions undertaken and shall establish a system of
controls to regulate the activities of subordinate officials and their procedures in
the absence of the Treasurer. The Treasurer shall establish procedures for the
management of investment activities, including the activities of staff consistent
with this Policy.
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3.2 The Treasurer may retain the services of an outside investment advisor or
manager as approved by the Board to assist with the District’s investment
program. Any investment advisor selected shall make all investment decisions
and transactions in strict accordance with State law, and this Policy.
SECTION 4: INVESTMENT OBJECTIVES
4.1 The primary objectives, in priority order, of the District’s investment activities shall
be:
4.1.1 Safety: Safety and preservation of principal is the foremost objective of
the investment program. Investments shall be selected in a manner that
seeks to ensure the preservation of capital in the District’s overall portfolio.
This will be accomplished through a program of diversification and
maturity limitations, more fully described in Section 13, in order that
potential losses on individual securities do not exceed the income
generated from the remainder of the portfolio.
4.1.2 Liquidity: The District’s investment portfolio will remain sufficiently liquid
to enable the District to meet all operating requirements which might be
reasonably anticipated. Securities should mature concurrent with cash
needs to meet anticipated demands.
4.1.3 Return on Investments: The District’s investment portfolio shall be
designed with the objective of attaining the best yield or returns on
investments, taking into account the investment risk constraints and
liquidity needs. Return on investment is of secondary importance
compared to the safety and liquidity objectives.
SECTION 5: PRUDENCE
5.1 The standard of prudence to be used by the designated representative shall be
the “prudent investor” standard and shall be applied in the context of managing
the overall portfolio. The meaning of the standard of prudent investor is
explained in CGC Section 53600.3, which states that “when investing,
reinvesting, purchasing, acquiring, exchanging, selling or managing public funds,
a trustee shall act with care, skill, prudence, and diligence under the
circumstances then prevailing, including, but not limited to, the general economic
conditions and the anticipated needs of the agency, that a prudent person acting
in a like capacity and familiarity with those matters would use in the conduct of
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funds of a like character and with like aims, to safeguard the principal and
maintain the liquidity needs of the agency.”
5.2 The Treasurer and delegated investment officers, acting in accordance with
District procedures and the Policy and exercising due diligence, shall be relieved
of personal responsibility for an individual security’s credit risk or market price
changes, provided deviations from expectations are reported in a timely fashion
and appropriate action is taken to control adverse developments.
5.3 Investments shall be made with judgment and care - under circumstances then
prevailing - which persons of prudence, discretion and intelligence exercise in the
management of their own affairs, not for speculation, but for investment,
considering the probable safety of their capital as well as the probable income to
be derived.
SECTION 6.0: ETHICS AND CONFLICTS OF INTEREST
6.1 Officers and employees involved in the investment process shall refrain from
personal business activity that could conflict with proper execution of the
investment program, or which could impair their ability to make impartial
investment decisions. Employees and investment officials shall disclose to the
District’s General Manager any material financial interests in financial institutions
that conduct business with the District’s boundaries, and they shall further
disclose any large personal financial/investment positions that could be related to
the performance of the District.
SECTION 7: AUTHORIZED BROKER/DEALERS
7.1 The Treasurer will maintain a list of authorized broker/dealers and financial
institutions that are approved for investment purposes. Broker/dealers will be
selected for credit worthiness and must be authorized to provide investment
services in the State of California. These may include “primary” dealers or
regional dealers that qualify under Securities & Exchange Commission Rule
15(C)3-1 (uniform net capital rule). No public deposit will be made by the
broker/dealer except in a qualified public depository as established by the
established state laws. Before a financial institution or broker/dealer is used,
they are subject to investigation and approval by the Treasurer or his/her
designated representative, and must submit the following:
7.1.1 Certification of having read and understood this investment policy
resolution and agreeing to comply with the District’s investment policy;
7.1.2 Proof of Federal Investment Regulatory Authority certification;
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7.1.3 Proof of State of California registration;
7.1.4 Audited financial statements for the institution’s three (3) most recent fiscal
years;
7.1.5 References of other public-sector clients that similar services are provided
to.
7.2 If a third party investment advisor is authorized to conduct investment
transactions on the District’s behalf, the investment advisor may use their own list
of approved independent broker/dealers and financial institutions. The
investment advisor’s approved list must be made available to the District upon
request.
SECTION 8: AUTHORIZED INVESTMENTS
8.1 The District is provided a broad spectrum of eligible investments under the CGC
Sections 53601 et seq. Authorized investments shall also include, in accordance
with CGC section 16429.1 et seq., investments into the Local Agency Investment
Fund (LAIF) and the Orange County Treasurer’s Commingled Investment Pool in
accordance with CGC section 53684. Within the investments permitted by the
CGC, the District seeks to further restrict eligible investment to the investments
listed in Section 8.3 below. Percentage holding limits listed in this section apply
at the time the security is purchased. Ratings, where shown, specify the
minimum credit rating category required at purchased without regard to +/- or
1,2,3 modifiers, if any.
8.2 The purchase of any investment permitted by the CGC, but not listed as an
authorized investment in this Policy is prohibited without the prior approval of the
Board of Directors.
8.3 Within the context of these limitations, the following investments are authorized:
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TABLE 1
Permitted Investments*/
Deposits
CA Government Code
% of Portfolio Limits /
Maturity Limits
YLWD
% of Portfolio Limits /
Maturity Limits
Bank Deposits#
No % limit, 5 years
No % limit, 5 years
CD Placement Service#
30% limit, 5 years
30% limit, 5 years
Local Agency Investment Fund
(LAIF)^
No % or maturity limit
No % or maturity limit
County Pooled Investment Funds^
No % or maturity limit
No % or maturity limit
Joint Powers Authority Funds
(CalTRUST & CAMP)^
No % or maturity limit
No % or maturity limit
U.S. Treasury Obligations
No % limit, 5 years
No % limit, 5 years
U.S. Agency Obligations
No % limit, 5 years
No % limit, 5 years
Negotiable Certificates of Deposit#
30% portfolio, 5 years
30% portfolio, 5 years
Money Market Funds*
20%, 10% per issuer, no limit
20%, 10% per issuer, no limit
Medium-Term (or Corporate) Notes*
30% portfolio, 5 years
30% portfolio, 5 years
Bankers Acceptances*
40%, 30% per issuer, 180
days
10% max, 5% per issuer, 180
days
Commercial Paper*
25%, 10% per issuer, 270
days
25% max, 5% per issuer, 270
days
* Please see Appendix A for more detailed descriptions and additional restrictions
^ Please see Section 10 for additional restrictions
# Please see Section 11 for additional restrictions
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SECTION 9: REVIEW OF INVESTMENT PORTFOLIO
9.1 The securities held by the District must be in compliance with Section 8
Authorized Investments at the time of purchase. The Treasurer shall at least
quarterly review the portfolio to verify that all securities are in compliance with
Section 8 Authorized Investments. In the event a security held by the District is
subject to a credit rating change that brings it below the minimum credit ratings
specified in Appendix A Authorized Investments, the Treasurer should notify the
Finance-Accounting Committee - and through the Committee’s minutes, the
Board - of the change. The course of action to be followed will then be decided
on a case-by-case basis, considering such factors as the reason for the change,
prognosis for recovery or further rate drops, and the market price of the security.
SECTION 10: INVESTMENT POOLS
10.1 A thorough investigation of any investment pool or mutual fund is required prior
to investing, and on a continual basis. The investigation will, at a minimum,
obtain the following information:
10.1.1 A description of eligible investment securities, and a written statement of
investment policy and objectives;
10.1.2 A description of interest calculations and how it is distributed, and how
gains and losses are treated;
10.1.3 A description of how the securities are safeguarded (included the
settlement processes), and how often the securities are priced and the
program audited;
10.1.4 A description of who may invest in the program, how often and what size
deposit and withdrawal are allowed;
10.1.5 A schedule for receiving statements and portfolio listings;
10.1.6 Are reserves, retained earnings, etc. utilized by the pool/fund;
10.1.7 A fee schedule and when and how it is assessed;
10.1.8 Is the pool/fund eligible for bond proceeds and/or will it accept such
proceeds.
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SECTION 11: COLLATERALIZATION
11.1 Bank Deposits: Under provisions of the CGC, California banks and savings and
loan associations are required to secure the District’s deposits by pledging
eligible securities with a value of 110% of principal and accrued interest. State
law also allows financial institutions to secure District deposits by pledging first
trust deed mortgage notes having a value of 150% of the District’s total deposits.
11.2 Waiver of Security: The Treasurer, at his/her discretion and in accordance with
CGC section 53653, may waive security for the portion of any deposits as is
insured pursuant to federal law.
SECTION 12: SAFEKEEPING AND CUSTODY
12.1 All security transactions entered into by the District shall be conducted on a
delivery-versus-payment basis. Securities will be held by a third party custodian
designated by the Treasurer and evidenced by safekeeping receipts. The only
exception to the foregoing shall be depository accounts and securities purchases
made with (i) local government investment pools, and (ii) money market mutual
funds, since those purchased securities are not deliverable.
SECTION 13: DIVERSIFICATION AND MAXIMUM MATURITIES
13.1 The District will diversify its investments by security type and institution. With the
exception of U.S. Treasuries, U.S. Agency Securities, FDIC Insured Certificates
of Deposit and authorized pools, no more than 30% of the District’s total
investment portfolio will be invested in a single security type or with a single
financial institution.
13.2 To the extent possible, the District will attempt to match its investments with
anticipated cash flow requirements. Unless matched to a specific cash flow and
approved in advance by the Board of Directors, the District will not directly invest
in securities maturing more than 5 years from the date of purchase.
SECTION 14: INTERNAL CONTROLS
14.1 The external auditors will annually review the investments and general activities
associated with the investment program. This review will provide internal control
by assuring compliance with the Investment Policy and District policies and
procedures.
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SECTION 15: PERFORMANCE STANDARDS
15.1 The investment portfolio will be designed with the objective of obtaining a rate of
return throughout budgetary and economic cycles, commensurate with the
investment risk constraints and the cash flow needs.
15.2 The District’s investment strategy is passive. The performance of the District’s
investment portfolio will be evaluated and compared to an appropriate
benchmark in order to assess the success of the investment portfolio relative to
the District’s Safety, Liquidity and Return on Investments objectives. This review
will be conducted annually with the Finance-Accounting Committee.
SECTION 16: REPORTING
16.1 Subject to CGC sections 53607 and 53646(b), the Treasurer will provide monthly
investment reports to the District’s Finance-Accounting Committee (and through
the Committee’s minutes, to the Board of Directors) and quarterly reports to the
Board of Directors which provide a clear picture of the status of the current
investment portfolio. The reports shall comply with the reporting requirements of
CGC sections 53607 and 53646(b), respectively.
SECTION 17: INVESTMENT POLICY ADOPTION
17.1 The District’s Investment Policy will be adopted by resolution of the Board of
Directors. The policy will be reviewed on an annual basis and modification, if
any, must be approved by the Board of Directors.
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ITEM NO. 11.6
AGENDA REPORT
Meeting Date: June 25, 2015
Subject:OCSD - June 24, 2015 (Kiley/Beverage)
SUMMARY:
Minutes from the Board meeting held May 27, 2015 and the Operations Committee meeting held
June 3, 2015 can be viewed on OCSD's website:
http://www.ocsd.com/Home/ShowDocument?id=17223
ITEM NO. 12.1
AGENDA REPORT
Meeting Date: June 25, 2015
Subject:Meetings from June 26, 2015 - July 31, 2015
ATTACHMENTS:
Name:Description:Type:
BOD_-_Activities_Calendar.pdf Backup Material Backup Material
Event Date Attendance by:
June 2015
Groundwater Replenishment System Initial ExpansionFri, Jun 26Collett/Kiley
July 2015
MWDOCWed, Jul 1Melton
OCSD Operations CommitteeWed, Jul 1Kiley/Beverage
OCWDWed, Jul 1Collett
Yorba Linda City CouncilTue, Jul 7Beverage
LAFCOWed, Jul 8Beverage (As Needed)
Board of Directors Regular MeetingThu, Jul 9
Yorba Linda LMCACThu, Jul 9Beverage (As Needed)
WACOFri, Jul 10Hawkins/Kiley
MWDOCWed, Jul 15Melton
OCWDWed, Jul 15Kiley
Yorba Linda Planning CommissionWed, Jul 15Melton
Board of Directors Workshop MeetingThu, Jul 16
Weymouth Water Treatment Plant Inspection TripFri, Jul 17Collett/Kiley
Yorba Linda City CouncilTue, Jul 21Collett
OCSDWed, Jul 22Kiley/Beverage
Board of Directors Regular MeetingThu, Jul 23
Yorba Linda LMCACThu, Jul 23Beverage (As Needed)
Citizens Advisory Committee MeetingMon, Jul 27Collett
Interagency Committee Meeting with MWDOC and OCWDTue, Jul 28Collett/Melton
MWDOC Water Policy ForumWed, Jul 29Collett/Kiley
Yorba Linda Planning CommissionWed, Jul 29Hawkins
ISDOCThu, Jul 30Hawkins/Kiley
6:30PM
8:30AM
4:00PM
5:30PM
6:30PM
11:30AM
6:30PM
8:30AM
7:00AM
6:30PM
6:30PM
8:30AM
8:00AM
8:30AM
6:30PM
7:30AM
8:30AM
5:30PM
8:30AM
5:00PM
5:30PM
6:30PM
Board of Directors Activity Calendar
Time
9:00AM
6/17/2015 11:06:59 AM
ITEM NO. 13.1
AGENDA REPORT
Meeting Date: June 25, 2015
Subject:Weymouth Water Treatment Plant Inspection Trip - July 17, 2015
MWDOC Water Policy Forum - July 29, 2015
STAFF RECOMMENDATION:
That the Board of Directors authorize Director attendance at these events if desired.
ATTACHMENTS:
Name:Description:Type:
Weymouth_Trip.pdf Backup Material Backup Material
MWDOC_Forum.pdf Backup Material Backup Material
Approved by the Board of Directors of the
Yorba Linda Water District
6/25/2015
PH/MB 5-0
Inspection Trip of the
Weymouth Water Treatment Plant MUNICIPAL
S n WATER
and Jet Propulsion Laboratory DISTRICT
ORANGE
Gr `p
COUNTY
RN CAS �
Friday , July 17, 2015
S 4 b
On behalf of The Metropolitan Water District of Southern California (MWD) and
the Municipal Water District of Orange County (MWDOC), it is my pleasure to
invite you to join me on an inspection trip of the F.E. Weymouth Treatment Plant
and Jet Propulsion Laboratory (JPL) on July 17, 2015. As a guest of MWD
and MWDOC, all transportation and meals will be provided without charge.
Groundwater, groundwater recharge, and recycled water provide only about m �
50 percent of supply for all of Orange County. The remaining supply is imported -
either from the State Water Project or the Colorado River Aqeuduct. The first stop
on our tour is the F.E. Weymouth Treatment Plant, which is located in the San
Gabriel Valley. Weymouth is one of five treatment plants operated by MWD and is
one of the largest treatment plants in the United States. Weymouth delivers up to
520 million gallons of water per day. This means the plant cleans enough water to v�----
fill the Rose Bowl every four hours.
Our second stop is JPL, NASA's foremost center for robotic exploration of the solar
system. Here, we will receive an inside look at the history of the center, the past and
present science missions and instruments, and will be introduced to additional
advanced scientific technologies that relate to earth's remote sensing and how it
applies to weather forcasting, climate studies, hydrology and water management. •
Availability on this inspection trip is extremely limited so please contact Tiffany
Baca at (714) 593-5013 or tbacaCmwdoc.com to reserve your seat no later than
Friday, June 19. Seats will be filled on a first-come, first-served basis, and
confirmation letters will be mailed after all reservations have been processed.
I sincerely hope that you are able to join us for this unique opportunity!
)4/c
Larry D. Dick
Director
Metropolitan Water District of Southern California
representing the Municipal Water District of Orange County _
WATER POLICY FORUM & DINNER 2015
WEDNESDAY
July 29, 2015
5:30 PM - 8:00 PM
THE WESTIN SOUTH COAST
PLAZA HOTEL
GRAND BALLROOM
686 Anton Blvd.
Costa Mesa, CA 92626
RESERVED TABLES
AVAILABLE
Please Contact:
Tiffany Baca
(714) 593-5013
tbaca@mwdoc.com
Reserved tables (with company logo) are
available for 8 guests ($640) or 10 guests
($800).
PLEASE JOIN US!
You are cordially invited to attend a Water
Policy Forum & Dinner featuring keynote
speaker Felicia Marcus, Chair of the State Water
Resources Control Board (SWRCB). The
Municipal Water District of Orange County
(MWDOC) is pleased to welcome Ms. Marcus as
our guest speaker, and we hope you are able to
join us for this important event.
On April 1, 2015, Governor Brown issued a historical Executive Order
to address California's severe drought conditions and directed the
SWRCB to implement mandatory water reductions that reduce potable
urban water use by 25 percent statewide. This mandate increases
responsibilities placed on water agencies to meet high target numbers
for conservation.
Although water providers statewide have worked diligently for decades
to ensure reliable and sustainable water supplies for present and future
generations, more must be done to safeguard the supplies we have from
the devastating effects of this unprecedented drought. Legislation
encouraging consolidation of utilities, court rulings questioning the
legalities of tiered rate structures, and cut backs to some of the longest
standing water rights in the state all pose unique, new issues that will
require collaboration throughout all of California if we are to endure
this State of Emergency.
On July 29, 2015, hundreds of water leaders from throughout Southern
California will converge to hear SWRCB Chair, Felicia Marcus, speak
about the drought, and the priorities of the SWRCB. Ms. Marcus's
timely appearance is one you will not want to miss.
Registration is now available for $80 per person.* This includes the
pre-dinner reception (cash bar), three-course dinner (choice of entrée),
and self-parking. Online registration is available through the link at the
top of this email.
*Please note that the registration fee will increase to $90 per person
after July 25. Cancellations made after this date (and event no-shows)
will be fully charged.