HomeMy WebLinkAbout2016-11-21 - Board of Directors Meeting Agenda Packet bra Linda
Water District
AGENDA
YORBA LINDA WATER DISTRICT
BOARD OF DIRECTORS REGULAR MEETING
Monday, November 21, 2016, 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. INTRODUCTIONS AND PRESENTATIONS
5.1. MWDSC/MWDOC Director's Report
6. 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.
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. Payments of Bills, Refunds, and Wire Transfers
Recommendation: That the Board of Directors ratify and authorize disbursements in
the amount of$1,314,849.30.
7.2. Budget to Actual Statements for the Month Ending October 31, 2016
Recommendation: That the Board of Directors receive and file the Budget to Actual
Statements for the Month Ending October 31, 2016.
7.3. Cash and Investment Report for Month Ending October 31, 2016
Recommendation: That the Board of Directors receive and file the Investment
Reports for the Month Ending October 31, 2016.
7.4. Unaudited Financial Statements 1st Quarter of FY 2016/17
Recommendation: That the Board of Directors receive and file the Unaudited
Financial Statements and the Debt Service Ratio Calculation for the Period Ending
September 30, 2016.
7.5. Award of Paving Repair Work
Recommendation: That the Board of Directors authorize the General Manager to
approve a Purchase Order to Sanders Paving in the amount of$27,800.15 for
Permanent Asphalt Repair at various locations throughout the District.
7.6. Change Order No. 3 for 2015 Waterline Replacement Project
Recommendation: That the Board of Directors approve Change Order No. 3 in the
amount of$17,312.34 and no additional calendar days to GCI Construction, Inc. for
construction of the 2015 Waterline Replacement Project, Job No. J2014-12.
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. Second Amendment to Employment Agreement for the Position of General Manager
Recommendation: That the Board of Directors approve the Second Amendment to
the Employment Agreement for the position of General Manager.
8.2. Revised Budgeted Positions for the remainder of FY 2016/2017
Recommendation: That the Board of Directors adopt Resolution No. 16-20
Approving the Revised Budgeted Positions for the remainder of Fiscal Year
2016/2017 and Rescinding Resolution No. 16-04.
8.3. Employee Travel Expense Reimbursement Policy
Recommendation: That the Board of Directors adopt Resolution No. 16-21 Setting
Forth An Employee Travel Expense Reimbursement Policy and Rescinding
Resolution No. 12-04.
9. DISCUSSION ITEMS
This portion of the agenda is for matters that cannot reasonably be expected to be concluded by action of the
Board of Directors at the meeting, such as technical presentations, drafts of proposed policies, or similar items for
which staff is seeking the advice and counsel of the Board of Directors. Time permitting, it is generally in the
District's interest to discuss these more complex matters at one meeting and consider formal action at another
meeting. This portion of the agenda may also include items for information only.
9.1. Status of Advanced Refunding of 2008 Certificates of Participation
10. REPORTS, INFORMATION ITEMS, AND COMMENTS
10.1. President's Report
10.2. Directors' Reports
10.3. General Manager's Report
10.4. General Counsel's Report
10.5. Future Agenda Items and Staff Tasks
11. COMMITTEE REPORTS
11.1. Interagency Committee with MWDOC and OCWD
(Collett/Melton)
• Meeting scheduled November 22, 2016 at 4:00 p.m. was cancelled.
• Next meeting scheduled January 24, 2017 at 4:00 p.m.
11.2. Joint Agency Committee with City of Yorba Linda
(Collett/Beverage)
• Meeting scheduled November 22, 2016 at 9:00 a.m. was cancelled.
• Next meeting yet to be scheduled.
11.3. Interagency Committee with City of Placentia and Golden State Water Company
(Collett/Kiley)
• Next meeting yet to be scheduled.
11.4. Citizens Advisory Committee
(Melton)
• Meetings scheduled November 28, 2016 and December 26, 2016 at 8:30 a.m. were
cancelled.
• Next meeting scheduled January 23, 2017 at 8:30 a.m.
12. INTERGOVERNMENTAL MEETINGS
12.1. YL City Council - November 15, 2016 (Collett)
12.2. MWDOC Board - November 16, 2016 (Melton)
12.3. OCWD Board - November 16, 2016 (Kiley)
13. BOARD OF DIRECTORS ACTIVITY CALENDAR
13.1. Meetings from November 22, 2016 - December 31, 2016
14. CLOSED SESSION
The Board may hold a closed session on items related to personnel, labor relations and/or litigation. The public is
excused during these discussions.
14.1. Conference with Legal Counsel - Existing Litigation
Pursuant to Paragraph (1) of Subdivision (d) of Section 54956.9 of the California
Government Code
Name of Case: Julie Lonsdale vs. Yorba Linda Water District (OC Superior Court - Case
No. 00808246)
14.2. Conference with Legal Counsel - Existing Litigation
Pursuant to Paragraph (1) of Subdivision (d) of Section 54956.9 of the California
Government Code
Name of Case: Irvine Ranch Water District vs. Orange County Water District (OC
Superior Court - Case No. 00858584)
15. ADJOURNMENT
15.1. The next Regular Board of Directors Meeting will be held Thursday, December 8, 2016
at 8:30 a.m.
Items Distributed to the Board Less Than 72 Hours Prior to the Meetinq.
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: November 21, 2016 Budgeted: Yes
To: Board of Directors Cost Estimate: $1,314,849.30
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 CEQA Compliance: N/A
Assistant I
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 $1,314,849.30.
DISCUSSION:
The major items on this disbursement list are as follows: A wire of$29,867.00 to ACWA/JPIA for 3rd
quarter 2016 worker compensation premium; a wire of$332.50 to So. California Edison for October
2016 electricity charges at multiple locations; a wire of $8,333.28 to So. California Gas Co. for
October 2016 gas charges at multiple locations; a wire of$594,277.52 to MWDOC for September
2016 water purchases; a check of$112,561.23 to ACWA/JPIA for December 2016 medical & dental
premium; a check of$54,276.01 to Cogsdale Services Corporation for annual maintenance support
for FY 2017; and a check of $42,448.27 to United Water Works for October and November 2016
invoices. The balance of $203,993.46 is routine invoices.
The Accounts Payable check register total is $1,046,089.27; Payroll No. 22 total is $268,760.03; and
the disbursements of this agenda report are $1,314,849.30. 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:
Description: Type:
16-CS 1121.Ddf CAP SHEET Backup Material
16 CC 1121.Ddf CREDIT CARD SUMMARY Backup Material
CkRea112116.Ddf CHECK REGISTER Backup Material
November 21, 2016
CHECK NUMBERS & WIRES:
Computer Checks 68638-68751 $ 413,278.97
$ 413,278.97
WIRES:
W110416 ACWA - JPIA $ 29,867.00
W111016 So. Cal Edison $ 332.50
W111416 So. California Gas Co. $ 8,333.28
W111516 MWDOC $ 594,277.52
$ 632,810.30
TOTAL OF CHECKS & WIRES $1,046,089.27
PAYROLL NO. 22:
Direct Deposits $ 172,165.87
Third Party Checks 6533-6540 $ 47,426.96
Payroll Taxes $ 49,167.20
$ 268,760.03
TOTAL OF PAYROLLS $268,760.03
----------------------------------------------------------------------------------------------------------------------
DISBURSEMENT TOTAL: $1,314,849.30
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APPROVED BY THE BOARD OF DIRECTORS MINUTE ORDER AT BOARD
MEETING OF November 21, 2016
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Cal Card Credit Card
U 5 Bank
10/12/16-11/10/16
Date Vendor Name Amount Description
10/12/2016 Monoprice 15.82 IT Hardware
10/12/2016 NATEC International,Inc. 210.00 ACP training-Pace,R&Diaz,J
10/25/2016 Jobs Available 390.00 Recruitment advertisement-Associate Engineer
10/25/2016 Brown&Caldwell 200.00 Recruitment advertisement-Associate Engineer
10/26/2016 KB Design 6.48 District uniforms
10/26/2016 Accent Awards 134.36 Service achievement award-Beverage,D
10/26/2016 Careers in Government 199.00 Recruitment advertisement-Associate Engineer
10/26/2016 American Society of Civil Engineers 295.00 Recruitment advertisement-Associate Engineer
10/27/2016 Fluid Conservation Systems 597.40 Leak detection equipment
10/27/2016 Home Depot 16.68 (4)bags of pea pebbles
10/27/2016 Praxair 89.35 Welding supplies
10/27/2016 Kohler 457.45 Maintenance supplies-waterless urinal cleaning products
10/27/2016 Certified Occupational Safety Spec. 135.00 Certification-Certified Occupational Safety Specialist-Smith,J
10/29/2016 Lions Gate Hotel Resort 216.70 Travel Expense-CDIAC Conference-Lugo,D
10/31/2016 McMaster Carr 45.12 Hardware supplies
11/1/2016 Home Depot 291.30 Supplies-concrete
11/1/2016 Imperial Sprinklers 75.61 Tools for operations
11/1/2016 GEXPro 217.08 SCADA software license
11/2/2016 Dan Copp Crushing 400.00 Disposal of road material
11/2/2016 Facility Solutions Group 130.33 Maintenance supplies-Light bulbs
11/2/2016 Home Depot 76.42 Hardware supplies
11/2/2016 Mimi's Cafe 51.38 Lunch meeting-(Marc&2 attendees)
11/2/2016 Light Bulb Etc. 27.97 Maintenance supplies-Light bulbs
11/3/2016 Newport Gateway 20.00 Parking fee for S&P Rate review
11/3/2016 Cal State University,Sacramento 50.00 Water distribution systems operation&maintenance course
11/7/2016 OCWA 180.00 Registration-OCWA Holiday meeting-Marc M&John D.
11/7/2016 Orchard Supply Hardware 123.09 Tools&safety equipment
11/8/2016 FTP Today 64.95 ylwd.ftptoday.com
11/8/2016 Praxair 153.81 Welding supplies
11/10/2016 Orchard Supply Hardware 14.02 Hardware supplies
4,884.32
Yorba Linda Water District
Check Register
For Checks Dated: 11/11/2016 thru 11/21/2016
Check No. Date Vendor Name Amount Description
68663 11/21/2016 ACWA/JPIA 112,561.23 MEDICAL&DENTAL PREMIUM-DECEMBER 2016
68664 11/21/2016 ACWA-Assn Of Ca Water Agencies 560.00 REGISTRATION-ACWA FALL CONFERENCE-KILEY,R
W110416 11/04/2016 ACWA-JPIA 29,867.00 3RD QUARTER 2016 WORKER COMPENSATION PREMIUM
68655 11/21/2016 ALISON E BERGQUIST 205.05 CUSTOMER REFUND
68651 11/21/2016 ANDREW DALTON LEE 54.95 CUSTOMER REFUND
68665 11/21/2016 Aqua-Metric Sales Co. 9,097.27 WAREHOUSE STOCK
68666 11/21/2016 Aramark 1,101.10 UNIFORM SERVICE
68677 11/21/2016 ARC 20.00 PW DOC/BID MANAGEMENT
68667 11/21/2016 Archie's Towing 125.00 VEHICLE TOW SERVICE#179
68661 11/21/2016 ARDIA AND ASSOCIATES 419.25 CUSTOMER REFUND
68668 11/21/2016 Autoscribe Corporation 1,067.50 PAYMENT VISION GATEWAY
68669 11/21/2016 AWWA-CA-NV Section 91.00 TRAVEL EXPENSE-AWWA FALL CONFERENCE
68654 11/21/2016 BARRY LEVINSON 28.00 CUSTOMER REFUND
68644 11/21/2016 BEATRIZ SUMAHIT 84.55 CUSTOMER REFUND
68670 11/21/2016 Bentley Systems,Inc. 6,050.00 EADOC MANAGE SERVICES
68671 11/21/2016 Brithinee Electric 4,613.95 PUMP STATION REPAIRS
68680 11/21/2016 C.Wells Pipeline 3,395.52 TOOL&EQUIPMENT
68673 11/21/2016 CalCard US Bank 4,884.32 OCTOBER THROUGH NOVEMBER 2016-CREDIT CARD TRANSACTIONS
68672 11/21/2016 Calif Special Districts Assn 6,485.00 17 MEMBERSHIP-CA SPECIAL DISTRICT
68662 11/21/2016 CARRI CONSTRUCTION INC 942.50 CUSTOMER REFUND
68652 11/21/2016 CHENJIE ZHAO 162.02 CUSTOMER REFUND
68641 11/21/2016 CHIOU JANE CHEN 31.70 CUSTOMER REFUND
68674 11/21/2016 City Of Placentia 4,128.59 SEWER FEES-OCTOBER 2016
68675 11/21/2016 Cogsdale Services Corporation 54,276.01 ANNUAL MAINTENANCE SUPPORT-FY 2017
68703 11/21/2016 Costco Online 85.60 HEALTH BENEFIT FAIR-SUPPLIES
68678 11/21/2016 Cucamonga Valley Water District 120.00 LEADERSHIP WORKSHOP
68679 11/21/2016 Culligan of Santa Ana 2,083.31 EQUIPMENT-PE SOFTENER
68681 11/21/2016 Daniels Tire Service 1,078.47 VEHICLE MAINTENANCE-UNIT 199
68647 11/21/2016 DAVID MIER 163.08 CUSTOMER REFUND
68685 11/21/2016 Dean Criske Trucking 2,004.52 MATERIAL-BASE,COLD MIX&SAND-FREIGHT
68682 11/21/2016 Delia Lugo 41.96 TRAVEL EXPENSE REIMBURSEMENT-CDIAC CONF.&FIELDMAN&ROLAPP MEETING
68683 11/21/2016 Diane Dalton 260.00 CERTIFICATE REIMBURSEMENT-GRADE 2
68658 11/21/2016 DREW H LOGAN 91.77 CUSTOMER REFUND
68686 11/21/2016 Eisel Enterprises,Inc. 1,278.72 METER BOX,LID&COVERS
68687 11/21/2016 Elite Equipment Inc 17.70 EQUIPMENT MAINTNENANCE#E217
68688 11/21/2016 Employee Relations,Inc. 69.35 PRE-EMPLOYMENT INFORMATION
68689 11/21/2016 Employment Development Department 768.00 UNEMPLOYMENT INSURANCE
68690 11/21/2016 Enthalpy Analytical,Inc. 3,697.56 WATER QUARTERLY SAMPLING-OCTOBER 2016
68691 11/21/2016 EyeMed 1,397.38 EYE MED-NOVEMBMER 2016
68692 11/21/2016 Fleet Services,Inc 1,324.85 VEHICLE MAINTENANCE-UNIT 210
68693 11/21/2016 Flex Advantage 108.00 FLEX ADVANTAGE-OCTOBER 16
68694 11/21/2016 FLOLOC Products International 7,029.41 ELECTRICAL GENERAL MAINTENANCE
68695 11/21/2016 Fry's Electronics 3,149.19 IT HARDWARE&COMPUTER EQUIPMENT
68696 11/21/2016 Fuller Truck Accessories 678.08 SADDLE BOX -UNIT#212
68659 11/21/2016 GCI CONSTRUCTION INC 1,000.00 CUSTOMER REFUND
68697 11/21/2016 Georgina Knight 124.20 MILEAGE REIMBURSEMENT-PELRAC CONFERENCE
68643 11/21/2016 GLENN HELLYER 9.36 CUSTOMER REFUND
68698 11/21/2016 Grainger 149.24 BUILDING REPAIR PARTS
68699 11/21/2016 Graybar Electric Co 5,526.36 SOFTWARE LICENSE RENEWAL&SUPPORT
68700 11/21/2016 Haaker Equipment Co. 7,946.11 VEHICHEL MAINTENANCE-UNIT 197&210
68701 11/21/2016 Harrington Industrial 629.19 PUMP STATION REPAIR PARTS
68704 11/21/2016 Hydrex Pest Control 175.00 PEST CONTROL
68705 11/21/2016 Infosend Inc. 11,147.15 POSTAGE BILLING-MONTHLY FEE
68706 11/21/2016 Jackson's Auto Supply-Napa 709.96 VEHICLE MAINTENANCE-UNIT 156,178,&197
68650 11/21/2016 JAMIE FREEMAN 144.01 CUSTOMER REFUND
68656 11/21/2016 JEROME MONTECILLO 47.76 CUSTOMER REFUND
68707 11/21/2016 Josh Mardrid 434.00 EDUCATION TUITION REIMBURSEMENT
68708 11/21/2016 Ken Mendum 260.00 CERTIFICATE REIMBURSEMENT - CWEA COLLECTION GRADE 2
68709 11/21/2016 Kidman Law 31,527.25 LEGAL SERVICES
68710 11/21/2016 Konica Minolta Business 619.50 MONTHLY LEASE - BIZHUB C552 & 181
68711 11/21/2016 Lancab, Inc.1,374.81 CAT6 CABLING - ADMINISTRATIVE BUILDING
68719 11/21/2016 Larkin Mulkey 1,612.35 FRONTAGE FEE REFUND - RES#100
68712 11/21/2016 Liebert Cassidy Whitmore 59.40 WORKBOOK - PUBLIC MEETING LAW
68640 11/21/2016 Linda Tadlock 1,612.35 FRONTAGE FEE REFUND -RES#100
68645 11/21/2016 Lloyd Betker 1,612.35 FRONTAGE FEE REFUND -RES#100
68713 11/21/2016 LPR-Laser Printer Repair Co 386.58 SERVICE CALL & PRINTER SUPPLY
68702 11/21/2016 MailFinance 313.93 HASLER LEASE #H12011971
68714 11/21/2016 Marina Landscape, Inc 4,114.68 MONTHLY MAINTENANCE - OCTOBER 16
68660 11/21/2016 MARK T KHONG 10.51 CUSTOMER REFUND
68642 11/21/2016 Mary Donnelly 1,612.34 FRONTAGE FEE REFUND -RES#100
68715 11/21/2016 Mc Fadden-Dale Hardware 302.38 HARDWARE SUPPLIES
68716 11/21/2016 MCR Technologies Inc.1,692.60 PRODUCTION METERS & SENSORS
68676 11/21/2016 Merging Communications, Inc.370.00 TELEPHONE PROGRAMMING & SERVICING
68717 11/21/2016 Michael J. Beverage 24.30 MILEAGE REIMBURSEMENT - OCTOBER 2016
68646 11/21/2016 MIKYOUNG KIM 22.94 CUSTOMER REFUND
68718 11/21/2016 Mobile Industrial Supply 358.52 WELDING SUPPLIES
W111516 11/15/2016 Municipal Water District 594,277.52 WATER PURCHASES - SEPTEMBER 2016
68649 11/21/2016 NEASE PROPERTY MGMT 449.14 CUSTOMER REFUND
68720 11/21/2016 NetMotion Wireless Inc 2,718.75 NETMOTION PREMIUM MAINTENANCE & ONSITE SERVICE
68721 11/21/2016 New Pig Corporation 358.20 SHOP SUPPLIES
68722 11/21/2016 Nickey Kard Lock Inc 4,782.58 FUEL - 10/16/16 - 10/31/16
68653 11/21/2016 OC BURGER BOYS 556.17 CUSTOMER REFUND
68723 11/21/2016 Occu-Med, Ltd.70.00 POST EMPLOYMENT PHYSICAL - HOLLON, K
68724 11/21/2016 Orange County - Tax Collector 8,709.68 PROPERTY TAX 2016 - 2017
68725 11/21/2016 Orange County Water District 4,296.07 WARNER BASIN LEASE - YEAR 5
68731 11/21/2016 P.T.I. Sand & Gravel, Inc.325.28 MATERIAL - FILL SAND
68726 11/21/2016 Pacific Communications Tech 4,601.65 J09-22#21 - ANTENNA INSTALL
68657 11/21/2016 PENG GAO 49.58 CUSTOMER REFUND
68728 11/21/2016 Phil Hawkins 26.46 MILEAGE REIMBURSEMENT - OCTOBER 16
68729 11/21/2016 Powerstride Battery 497.64 BATTERY REPLACEMENT (3)
68730 11/21/2016 Praxair Distribution 153.45 WELDING SUPPLIES
68648 11/21/2016 PRAXES 3 INC 421.11 CUSTOMER REFUND
68737 11/21/2016 Rachel Padilla/Petty Cash 254.42 PETTY CASH - O101716 & O110116
68727 11/21/2016 Robert K. Peterson Sr.1,612.35 FRONTAGE FEE REFUND - RES#100
68733 11/21/2016 Robert Kiley 266.21 TRAVEL EXPENSE & DATA PLAN REIMBURSEMENT
68732 11/21/2016 Robotic Sewer Solutions Inc 6,600.00 SEWER LINE REPAIRS
68734 11/21/2016 Rootx 4,827.64 SEWER REPAIR PARTS
68735 11/21/2016 SC Prime Source Inc.4,800.00 JANITORIAL SERVICE - NOVEMBER 16
68639 11/21/2016 Scott Olpin 1,612.35 FRONTAGE FEE REFUND -RES#100
68736 11/21/2016 Security Solutions 765.00 ON SITE SERVICE
W111016 11/10/2016 So. Cal Edison 332.50 ELECTRICITY CHARGES - OCTOBER 2016 - MULTIPLE LOCATIONS
W111416 11/14/2016 Southern Calif Gas Co.8,333.28 GAS CHARGES - OCTOBER 2016 - MULTIPLE LOCATIONS
68740 11/21/2016 St.Jude Hospital Yorba Linda 70.00 DMV PHYSICAL EXAM
68738 11/21/2016 Staples Business Advantage 375.60 OFFICE SUPPLIES & TONER
68739 11/21/2016 Step Saver Inc 817.08 COARSE SALT
68741 11/21/2016 Sunstate Equipment Co 680.00 BOOM LIFT - RENTAL & SAFETY TRAINING CLASS
68742 11/21/2016 The Shredders 20.00 ON SITE SHRED SERVICE
68743 11/21/2016 Toxguard Fluid Technologies 431.71 WASTE DISPOSAL
68746 11/21/2016 U S Bank 2,750.00 2008 COP FEE -10/1/16 - 9/30/17
68747 11/21/2016 U S Postmaster 240.00 P.O. BOX 309 - LEASE
68744 11/21/2016 Underground Service Alert 274.50 MONTHLY BILLING - DIGALERT
68745 11/21/2016 United Industries 1,148.52 OFFICE SUPPLIES & PPE EQUIPMEN
68748 11/21/2016 United Water Works, Inc.42,448.27 WAREHOUSE STOCK
68638 11/21/2016 VECCHIO REAL ESTATE 338.52 CUSTOMER REFUND
68749 11/21/2016 Walters Wholesale Electric Co.1,364.92 J09-22#21-PROSOFT RADIO-WELL21
68750 11/21/2016 Westside Building Material 392.69 PAINT SUPPLIES & WAREHOUSE PART
68684 11/21/2016 White Nelson Diehl Evans LLP 1,375.00 FINAL BILLING - AUDIT 2016
68751 11/21/2016 Yorba Linda Hardware 37.84 HARDWARE SUPPLIES
1,046,089.27
ITEM NO. 7.2
AGENDA REPORT
Meeting Date: November 21, 2016
To:Board of Directors
From:Marc Marcantonio, General
Manager
Presented By:Delia Lugo, Finance Manager Dept:Finance
Prepared By:Kelly McCann, Senior Accountant
Subject:Budget to Actual Statements for the Month Ending October 31, 2016
SUMMARY:
Presented is the Budget to Actual Statements for the Month Ending October 31, 2016.
STAFF RECOMMENDATION:
That the Board of Directors receive and file the Budget to Actual Statements for the Month Ending October
31, 2016.
DISCUSSION:
For the month ending October 31, 2016, staff is presenting Budget to Actual Statements for the District as
a whole, as well as for the individual Water and Sewer Funds.
As reported through October 31, 2016, Total Water Operating Revenue, as presented, is 40.21% of
annual budget. Variable Water Costs are 40.21% of annual budget. The majority of the Water Fund’s
individual Supplies and Services expenses are below budget with the exceptions of Dues & Memberships
and Utilities due to the previous month reported reasons. In addition, Materials are at 39.44% of annual
budget due to purchases pertaining to replacement meters, replacement MXU(s), water service repair
parts, and hydrant repair parts. Other Expenses for the Water Fund are at 59.2% of annual budget due to
credits in the amount of $23,320 being issued to customers to offset Administrative Penalty assessments
for the mandated irrigation of fire zones.
Total Sewer Operating Revenue is 31.72% of annual budget. Other Non-Operating Revenue is 491% of
the annual budget due to the District receiving a check in the amount of $62,160 from the City of Yorba
Linda as a result of reconciling a Property Tax Revenue account in relation to the 2011 City Sewer
Transfer Agreement between YLWD and the City of Yorba Linda.
STRATEGIC PLAN:
FR 1-F: 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
ATTACHMENTS:
Name:Description:Type:
October_2016_Consolidated_Statement.xlsx Consolidated Budget to Actual Statement Backup Material
October_2016_Water_Statement.xlsx Water Budget to Actual Statement Backup Material
October_2016_Sewer_Statement.xlsx Sewer Budget to Actual Statement Backup Material
Annual YTD Oct YTD YTD YTD YTD
Budget Budget Actual Actual Under(Over)% of % of YTD
FY 2017 FY 2017 FY 2017 FY 2017 Budget Budget Budget
Revenue (Operating):
Water Revenue (Residential) $13,907,406 $5,925,946 $1,331,051 $5,713,135 8,194,271 41.08% 96.41%
Water Revenue (Commercial & Fire Det.) 1,874,818 $798,860 164,063 692,096 1,182,723 36.92% 86.64%
Water Revenue (Landscape/Irrigation) 2,998,777 $1,277,779 378,859 1,616,399 1,382,378 53.90% 126.50%
Water Revenue (Service Charge) 10,036,923 3,521,287 827,044 3,479,529 6,557,394 34.67% 98.81%
Sewer Charge Revenue 1,852,837 617,612 156,800 626,695 1,226,142 33.82% 101.47%
Locke Ranch Assessments 198,400 66,133 75 342 198,058 0.17% 0.52%
Other Operating Revenue 654,825 218,275 103,256 369,587 285,238 56.44% 169.32%
Total Operating Revenue: 31,523,986 12,425,892 2,961,148 12,497,783 19,026,203 39.65% 100.58%
Revenue (Non-Operating):
Interest 115,000 38,333 38,927 94,352 20,648 82.05% 246.14%
Property Tax 1,450,000 42,920 4,700 46,229 1,403,771 3.19% 107.71%
Other Non-Operating Revenue 616,525 205,508 69,257 162,870 453,655 26.42% 79.25%
Total Non-Operating Revenue: 2,181,525 286,762 112,884 303,451 1,878,074 13.91% 105.82%
Total Revenue 33,705,511 12,712,654 3,074,032 12,801,234 20,904,277 37.98%100.70%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power) 13,179,477 5,771,061 1,112,623 5,299,072 7,880,405 40.21% 91.82%
Salary Related Expenses 9,253,623 3,397,635 629,671 2,984,148 6,269,475 32.25%87.83%
Supplies & Services 4,969,229 1,689,076 308,227 1,394,334 3,574,895 28.06% 82.55%
Total Operating Expenses 27,402,329 10,857,773 2,050,521 9,677,554 17,724,775 35.32% 89.13%
Expenses (Non-Operating):
Interest on Long Term Debt 1,721,884 573,961 130,618 554,497 1,167,387 32.20% 96.61%
Other Expense 23,000 7,667 30,084 11,513 11,487 50.06% 150.17%
Total Non-Operating Expenses: 1,744,884 581,628 160,702 566,010 1,178,874 32.44% 97.31%
Total Expenses 29,147,213 11,439,401 2,211,223 10,243,564 18,903,649 35.14%89.55%
Net Income (Loss) Before Capital Contributions 4,558,298 1,273,253 862,809 2,557,670 2,000,628 56.11%200.88%
Capital Contributions - - 764 674,990 (674,990)0.00%0.00%
Net Income (Loss) Before Depreciation 4,558,298 1,273,253 863,573 3,232,660 1,325,638 70.92%253.89%
Depreciation & Amortization 7,561,272 2,520,424 595,055 2,372,272 5,189,000 31.37% 94.12%
Net Position ($3,002,974)($1,247,171)$268,518 $860,388 ($3,863,362)-28.65%-68.99%
(23,673) (83,630)
Yorba Linda Water District
Summary Financial Report
Consolidated Budget to Actual Statement
For the Month Ending October 31, 2016
Annual YTD Oct YTD YTD YTD YTD
Budget Budget Actual Actual Under(Over)% of Annual % of YTD
FY 2017 FY 2017 FY 2017 FY 2017 FY Budget Budget Budget
Revenue (Operating):
Water Revenue (Residential)$13,907,406 $5,925,946 $1,331,051 $5,713,135 8,194,271 41.08%96.41%
Water Revenue (Commercial & Fire Det.)1,874,818 798,860 164,063 692,096 1,182,722 36.92%86.64%
Water Revenue (Landscape/Irrigation)2,998,777 1,277,779 378,859 1,616,399 1,382,378 53.90%126.50%
Water Revenue (Service Charge)10,036,923 3,521,287 827,044 3,479,529 6,557,394 34.67%98.81%
Other Operating Revenue 617,654 205,885 90,892 334,274 283,380 54.12%162.36%
Total Operating Revenue:29,435,578 11,729,756 2,791,909 11,835,433 17,600,145 40.21%100.90%
Revenue (Non-Operating):
Interest 100,000 33,333 32,002 83,932 16,068 83.93%251.80%
Property Tax 1,450,000 42,920 4,700 46,229 1,403,771 3.19% 107.71%
Other Non-Operating Revenue 604,600 201,533 11,268 104,291 500,309 17.25%51.75%
Total Non-Operating Revenue:2,154,600 277,787 47,970 234,452 1,920,148 10.88%84.40%
Total Revenue 31,590,178 12,007,543 2,839,879 12,069,885 19,520,293 38.21% 100.52%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)13,179,477 5,771,061 1,112,623 5,299,072 7,880,405 40.21%91.82%
Salary Related Expenses 8,279,036 3,050,856 555,685 2,673,198 5,605,838 33.22%87.62%
Supplies & Services:
Communications 242,840 100,280 7,733 78,745 164,095 32.43%78.53%
Contractual Services 479,560 159,853 26,396 139,624 339,936 29.12%87.35%
Data Processing 245,351 81,784 13,695 54,280 191,071 22.12%66.37%
Dues & Memberships 88,878 44,959 27,096 56,212 32,666 63.25%125.03%
Fees & Permits 234,630 78,210 10,734 59,525 175,105 25.37%76.11%
Board Election 228,780 74,400 - 72,539 156,241 0.00%97.50%
Insurance 266,296 88,765 14,830 80,683 185,613 30.30% 90.89%
Materials 724,812 241,604 71,719 285,860 438,952 39.44%118.32%
District Activities, Emp Recognition 27,017 9,006 1,563 3,493 23,525 12.93%38.78%
Maintenance 393,245 131,082 42,017 92,973 300,272 23.64%70.93%
Non-Capital Equipment 158,364 52,788 12,279 34,403 123,961 21.72%65.17%
Office Expense 40,216 13,405 1,684 8,126 32,090 20.21%60.62%
Professional Services 562,720 187,573 13,483 147,773 414,947 26.26%78.78%
Training 69,299 23,100 2,150 9,866 59,433 14.24%42.71%
Travel & Conferences 111,263 37,088 4,412 17,180 94,083 15.44%46.32%
Uncollectible Accounts 32,550 10,850 1,079 4,441 28,108 13.64%40.93%
Utilities 116,250 38,750 9,142 45,146 71,103 38.84%116.51%
Vehicle Equipment 322,916 107,639 23,004 103,166 219,749 31.95%95.85%
Supplies & Services Sub-Total 4,344,986 1,481,135 283,016 1,294,035 3,050,950 29.78%87.37%
Total Operating Expenses 25,803,499 10,303,053 1,951,324 9,266,305 16,537,193 35.91%89.94%
Expenses (Non-Operating):
Interest on Long Term Debt 1,721,884 573,961 130,618 554,497 1,167,387 32.20%96.61%
Other Expense 23,000 7,667 32,188 13,617 9,383 59.20%177.61%
Total Non-Operating Expenses:1,744,884 581,628 162,806 568,114 1,176,770 32.56%97.68%
Total Expenses 27,548,383 10,884,681 2,114,130 9,834,419 17,713,964 35.70%90.35%
Net Income (Loss) Before Capital Contributions 4,041,795 1,122,862 725,749 2,235,466 1,806,330 55.31%199.09%
Capital Contributions - - - 351,960 (351,960) 0.00%0.00%
Net Income (Loss) Before Depreciation 4,041,795 1,122,862 725,749 2,587,426 1,454,370 64.02%230.43%
Depreciation & Amortization 6,198,432 2,066,144 483,682 1,928,607 4,269,825 31.11%93.34%
Net Position (2,156,637) (943,282) 242,067 658,819 (2,815,455) -30.55%-69.84%
Capital - Direct Labor (20,321)(76,999)
Yorba Linda Water District
Budget to Actual Statement - Water Fund
For the Month Ending October 31, 2016
Annual YTD Oct YTD YTD YTD YTD
Budget Budget Actual Actual Under(Over)% of Annual % of YTD
FY 2017 FY 2017 FY 2017 FY 2017 Budget Budget Budget
Revenue (Operating):
Sewer Charge Revenue $1,852,837 $617,612 $156,800 $626,695 1,226,142 33.82% 101.47%
Locke Ranch Assessments 198,400 66,133 75 342 198,058 0.17% 0.52%
Other Operating Revenue 37,171 12,390 12,363 35,313 1,858 95.00% 285.00%
Total Operating Revenue: 2,088,408 696,136 169,238 662,350 1,426,058 31.72% 95.15%
Revenue (Non-Operating):
Interest 15,000 5,000 6,925 10,420 4,580 69.47% 208.41%
Other Non-Operating Revenue 11,925 3,975 57,989 58,580 (46,655) 491.23% 1473.70%
Total Non-Operating Revenue: 26,925 8,975 64,914 69,000 (42,075) 256.27% 768.80%
Total Revenue 2,115,333 705,111 234,152 731,350 1,383,984 34.57%103.72%
Expenses (Operating):
Salary Related Expenses 974,587 346,779 73,987 310,950 663,637 32.59% 89.67%
Supplies & Services:
Communications 16,085 5,362 582 3,738 12,348 23.24% 69.71%
Contractual Services 78,705 26,235 1,974 10,014 68,691 12.72% 38.17%
Data Processing 18,358 6,119 1,031 4,213 14,145 22.95% 68.85%
Dues & Memberships 6,907 2,302 2,040 4,231 2,676 61.26% 183.77%
Fees & Permits 16,795 5,598 680 2,611 14,184 15.55%46.64%
Board Election 17,220 5,600 - 5,460 11,760 0.00% 97.50%
Insurance 20,044 6,681 1,116 6,073 13,971 30.30%90.90%
Materials 104,688 34,896 5,005 12,182 92,506 11.64% 34.91%
District Activities, Emp Recognition 2,034 678 118 263 1,771 12.93% 38.79%
Maintenance 171,585 57,195 361 11,933 159,652 6.95% 20.86%
Non-Capital Equipment 36,687 12,229 819 3,580 33,107 9.76% 29.27%
Office Expense 2,884 961 127 612 2,273 21.20% 63.61%
Professional Services 35,280 11,760 1,183 6,545 28,735 18.55%55.65%
Yorba Linda Water District
Budget to Actual Statement - Sewer Fund
For the Month Ending October 31, 2016
Professional Services 35,280 11,760 1,183 6,545 28,735 18.55%55.65%
Training 7,786 2,595 422 1,487 6,299 19.10% 57.31%
Travel & Conferences 13,702 4,567 243 1,162 12,540 8.48% 25.45%
Uncollectible Accounts 2,450 817 151 803 1,647 32.78% 98.33%
Utilities 9,550 3,183 742 3,620 5,929 37.91% 113.73%
Vehicle Equipment 63,484 21,161 8,620 21,773 41,711 34.30% 102.89%
Supplies & Services Sub-Total 624,243 207,941 25,214 100,300 523,944 16.07% 48.23%
Total Operating Expenses 1,598,830 554,720 99,201 411,250 1,187,580 25.72% 74.14%
Expenses (Non-Operating):
Interest Expense - - - - - 0.00%0.00%
Other Expense - - (2,104) (2,104) 2,104 0.00% 0.00%
Total Non-Operating Expenses: - - (2,104) (2,104) 2,104 0.00% 0.00%
Total Expenses 1,598,830 554,720 97,097 409,146 1,189,685 25.59%73.76%
Net Income (Loss) Before Capital Contributions 516,503 150,391 137,055 322,204 194,299 62.38%214.24%
Capital Contributions - - 764 323,030 (323,030) 0.00% 0.00%
Net Income (Loss) Before Depreciation 516,503 150,391 137,819 645,234 (128,731) 124.92%429.04%
Depreciation & Amortization 1,362,840 454,280 111,373 443,665 919,175 32.55% 97.66%
Total Net Income (Loss)(846,337) (303,889) 26,446 201,569 (1,047,906) -23.82%-66.33%
Capital - Direct Labor (3,352) (6,631)
ITEM NO. 7.3
AGENDA REPORT
Meeting Date: November 21, 2016
To:Board of Directors
From:Marc Marcantonio, General
Manager
Presented By:Delia Lugo, Finance Manager Dept:Finance
Prepared By:Kelly McCann, Senior
Accountant
Subject:Cash and Investment Report for Month Ending October 31, 2016
SUMMARY:
Government Code Section 530607, et. seq., requires the person delegated to invest funds to
make monthly report of investments to the legislative body.
STAFF RECOMMENDATION:
That the Board of Directors receive and file the Investment Reports for the Month Ending October
31, 2016.
DISCUSSION:
The Investment Portfolio Report presents the market value and percent yield for all District
investments by institution. The Investment Report Summary includes budget and actual interest
and average term portfolio information as well as market value broken out by reserve categories.
The total yield for the month ending October 31, 2016 is 0.95%.
The overall increase in the investment balance from the previous month is approximately
$1,140,000. A larger balance change includes an increase in the Water Operating Fund of
$1,013,424, and Sewer Operating Fund of $141,977, due to positive net effect between operating
revenues and expenses through the reporting month. The Conservation Reserve Fund decreased
by $23,320 due to credits issued for mandated irrigation fire zones.
STRATEGIC PLAN:
FR 1-F: Continue to Record and Report the Fairly Stated Financial Activities of the District in a
Timely and Transparent Manner to the Board of Directors and Member Agencies
ATTACHMENTS:
Name:Description:Type:
Invst_Rpt_10-16.xlsx Cash and Investments Report for the Month Ending
October 31, 2016 Backup Material
Invst_Agenda_Backup_-_October_2016.xlsx Cash and Investments Summary Report - October 31,
2016 Backup Material
Market %Date of Percent
Value Par of Total Institution Maturity Yield
Checking Account:
616,194$ 616,194$ Wells Fargo Bank
8,749 8,749 Pershing
624,943$ 624,943$ 1.78% Total 0.00%
Money Market Accounts:
27,341 27,341 US Bank (Revenue Bonds) 0.10%
552,457 552,457 Bank of the West 0.08%
579,798$ 579,798$ 1.65% Total 0.08%
Federal Agency Securities:
499,750$ 500,000 Federal Home Loan Bank 06/12/18 1.00%
500,130$ 500,000 Federal Home Loan Bank 06/13/18 1.09%
499,415$ 500,000 Federal Home Loan Bank 11/26/19 1.35%
2,118,426$ 2,124,676$ Federal Home Loan Bank 05/24/17 0.87%
3,617,721$ 3,624,676$ 10.30% Total 0.98%
Certificates of Deposits:
249,292$ 248,000$ CIT Bank, Salt Lake 05/22/18 1.19%
249,753$ 248,000 Discover 05/22/18 1.19%
249,292$ 248,000 Goldman Sachs Bank 05/22/18 1.19%
249,872$ 248,000 Beal Bank 05/23/18 0.99%
250,606$ 247,000 Barclays Bank 04/30/18 0.98%
250,088$ 248,000 State Bank of India 05/14/18 1.14%
249,172$ 249,000 Webster Bank 05/03/18 0.89%
249,830$ 248,000 American Express Centurion Bank 05/23/18 1.19%
248,910$ 248,000 GE Capital Bank 05/24/18 1.09%
249,256$ 249,000 Merrick Bank 05/24/17 0.74%
248,461$ 248,000 BMW Bank 05/24/17 0.89%
249,102$ 249,000 Oriental Bank & Trust 05/29/18 1.04%
249,105$ 249,000 Silvergate Bank 05/30/18 0.99%
249,523$ 249,000 Enterprise Bank & TR Co Lowell 05/30/18 0.99%
249,102$ 249,000 Safra National Bank 05/31/18 0.99%
248,518$ 248,000 Townebank Portsmouth 05/31/18 0.99%
249,095$ 249,000 Mascoma Savings Bank 05/29/18 0.99%
100,589$ 100,000 Ally Bank Midvale Utah 12/11/17 1.54%
200,622$ 200,000 World's Foremost Bk Sydney 05/28/19 1.29%
249,711$ 248,000 Capital One Bk USA Natl Assn 05/13/19 1.19%
250,875$ 249,000 Comenity Cap Bk Salt Lake City 06/30/21 1.63%
248,335$ 248,000 EnerBank USA Salt Lake City 08/26/20 1.29%
248,461$ 248,000 EverBank Jacksonville Fla CTF 08/30/19 1.14%
179,965$ 180,000 HSBC BK USA, NA MC Clean CTF 08/31/21 1.25%
247,926$ 248,000 Wells Fargo Bank NA Sioux Falls D 08/31/21 1.60%
5,965,462$ 5,943,000$ 16.98% Total 1.12%
Pooled Investment Accounts:
5,455,997$ 5,455,997$ Local Agency Investment Fund 0.65%
516,418 516,414 CalTRUST Short Term 0.87%
18,373,800 18,375,532 CalTRUST Medium Term 1.03%
24,346,215$ 24,347,943$ 69.30%0.94%
35,134,140$ 35,120,360$ 100% Total Investments 0.95%
Per Government Code requirements, the Investment Report is in compliance with the Yorba
Linda Water District's Investment Policy, and there are adequate funds available to meet
budgeted and actual expenditures for the next six months.
10/31/16
Yorba Linda Water District
Cash & Investment Portfolio Report
October 31, 2016
________________________________
Kelly D. McCann, Senior Accountant
Below is a chart summarizing the yields as well as terms and maturities for the month of October 2016:
Average # of
Month Portfolio Days to
of 2016 Yield Maturity
October 0.95% 190
Below are charts comparing operating fund interest for current and prior fiscal years.
Actual Interest 10/31/2015 10/31/2016
Monthly - October 22,121$ 38,927$
Year-to-Date 60,413$ 94,352$
Budget 2015/2016 2016/2017
Interest Budget, October YTD 31,000$ 50,000$
Interest Budget, Annual 93,000$ 115,000$
Interest earned on investments is recorded in the fund that owns the investment.
The distribution of investments in the portfolio both in dollars and as a percentage of the total portfolio by funds
is as follows:
Total of $35.1 million in cash and investments which is split between minimum reserve requirements and what is available
to meet current year obligations (operating costs, debt service, capital costs).
Reserve Cash and
Requirements Investments
September 2016 % Alloc October 2016 % Alloc "Conditional Available for
Fund Description Balance 9/30/2016 Balance 10/31/2016 Use" CY Obligations
Water Operating Reserve 3,467,739$ 10.34% 4,468,757$ 12.95% 4,132,257$ 732,546
Water Emergency Reserve 1,043,874 3.11% 1,043,789 3.02%1,042,888 901
Water Capital Project Reserve 17,951,045 53.54% 17,945,206 51.99% 1,820,000 16,125,206
Water Reserve for Debt Service 2,772,175 8.27% 2,768,993 8.02% 2,723,509 45,484
Maintenance Reserve 200,252 0.60% 200,884 0.58% 200,000 884
Water Employee Liability Reserve 371,992 1.11% 371,990 1.08% 372,000 (10)
Conservation Reserve 1,507,151 4.49% 1,483,831 4.30% 0 1,483,831
COP Revenue Bond 2008 - Reserve 2,156,576 6.43% 2,145,767 6.22% 2,147,096 (1,329)
Sewer Operating Reserve 206,079 0.61% 206,084 0.60% 239,825 186,406
Sewer Emergency Reserve 999,664 2.98% 998,804 2.89% 1,000,000 (1,196)
Sewer Employee Liability Reserve 28,000 0.08% 28,088 0.08% 28,000 88
Sewer Capital Project Reserve 2,826,851 8.43% 2,855,755 8.27% 345,000 2,510,755
33,531,397$ 100.00% 34,517,947$ 100.00% 14,050,575$ 21,083,565
Water Operating 383,640 396,047
Sewer Operating 78,174 220,147
461,814 616,194
Totals 33,993,210$ 35,134,140$
Cash & Investment Summary Report
Cash & Investment Summary Comparison Between Current and Previous Month
Wells Fargo Bank Checking
ITEM NO. 7.4
AGENDA REPORT
Meeting Date: November 21, 2016
To:Board of Directors
From:Marc Marcantonio, General
Manager
Presented By:Delia Lugo, Finance Manager Dept:Finance
Prepared By:Delia Lugo, Finance Manager
Subject:Unaudited Financial Statements 1st Quarter of FY 2016/17
SUMMARY:
Presented are the Unaudited Financial Statements for the Period Ending September 30, 2016 for
the District.
STAFF RECOMMENDATION:
That the Board of Directors receive and file the Unaudited Financial Statements and the Debt
Service Ratio Calculation for the Period Ending September 30, 2016.
DISCUSSION:
For the period ending September 30, 2016, staff is presenting “unaudited” statements in the CAFR
format. We have included a Statement of Net Position, a Consolidated Budget to Actual Statement,
as well as the individual Water and Sewer Budget to Actual Statements, and the Debt Service Ratio
Calculation.
For FY 2016/17 the District was approved by the SWRCB to “self-certify” at a 0% conservation
mandate. Under this guise, and in all efforts to be revenue neutral, the District’s annual Operating
Budget reflects an anticipated 12% annual rebound in volumetric water sales (customer
consumption) from reported water sales of the same reporting period for the prior fiscal year. The
anticipated 12% rebound in Volumetric Water Sales is offset by a reduction in revenue from the
monthly Service Charges.
Total Water Operating Revenue, as presented, is 101.68% of the year-to-date budget. Revenue
resulting from Volumetric Water Sales as a whole reflects an average rebound of 21.3%
($1,087,143) as compared to prior year. Landscape/Irrigation classified customer connections have
had the largest rebound in consumption for this reporting period. Due to the fact that it is typical for
outdoor irrigation usage to decrease as the weather becomes cooler, it is anticipated that the annual
rebound percentage will move closer to the 12%, as projected in the budget. Reported revenue for
the monthly Service Charge reflects a 108.24% ($1,378,703) increase when compared to the prior
year. This is due to the October 2015 rate increase not being reflected for the FY 2015/16 reporting
period. Other Operating Revenue reflects a 71.5% decrease due to the suspension of assessed
Administrative Penalties.
Total Sewer Operating Revenue, as presented, is 94.45% of the year-to-date budget.
Variable Water Costs as reported are 94.45% of the year-to-date budget, which equates to $1.1
million increase as compared to prior year. This is predominantly due to an increase of power
related costs, wholesale water costs, and an increase in the total amount purchased over prior year
due to increased customer consumption (reflective of the 21.3% increase in Volumetric Water
Revenue).
With the issuance of the 2008 Certificates of Participation (COP’s) and the Refunding Revenue
Bonds, Series 2012A the District covenanted “Cto fix, prescribe and collect rates and charges for
Water Service which will be at least sufficient to yield during each Fiscal Year, Net Revenues equal
to 110% of the Debit Service for such Fiscal Year.” To confirm the covenant is upheld, staff
calculates the Debt Service Ratio quarterly and is received and filed by the Board of Directors.
Accordingly, the “unaudited” Debt Service Ratio Calculation for the Period Ending September 30,
2016 is being reported at 266%. This demonstrates the District’s strong financial health.
ATTACHMENTS:
Name:Description:Type:
1st_Qter_Budget_to_Actual_Stmt_-_Water_Fund.xlsx 1st Qrt Water Statement Backup Material
1st_Qter_Budget_to_Actual_Stmt_-_Sewer_Fund.xlsx 1st Qrt Sewer Statement Backup Material
1st_QTR_2017_Consolidated_Statement.xlsx 1st Qrt Consolidated Statement Backup Material
1st_Qtr_2017_Debt_Svc_Calc.xlsx 1st Qrt Debt Service Calculation Backup Material
FY_2017_1st_Qtr_Consolidated_Balance_Sheet.xlsx 1st Qrt Statement of Net Position Backup Material
Annual YTD YTD YTD YTD YTD
Budget Budget Actual Under(Over)% of Annual % of YTD
FY 2016 FY 2016 FY 2016 FY Budget Budget Budget
Revenue (Operating):
Water Revenue (Residential)$13,907,406 $4,483,748 $4,382,083 9,525,323 31.51%97.73%
Water Revenue (Commercial & Fire Det.)1,874,818 604,441 528,034 1,346,784 28.16%87.36%
Water Revenue (Landscape/Irrigation)2,998,777 966,806 1,237,540 1,761,237 41.27%128.00%
Water Revenue (Service Charge)10,036,923 2,684,877 2,652,485 7,384,438 26.43%98.79%
Other Operating Revenue 617,654 154,414 243,382 374,272 39.40%157.62%
Total Operating Revenue:29,435,578 8,894,285 9,043,524 20,392,054 30.72%101.68%
Revenue (Non-Operating):
Interest 100,000 25,000 51,930 48,070 51.93%207.72%
Property Tax 1,450,000 37,410 41,529 1,408,471 2.86% 111.01%
Other Non-Operating Revenue 604,600 151,150 93,023 511,577 15.39%61.54%
Total Non-Operating Revenue:2,154,600 213,560 186,482 1,968,118 8.66%87.32%
Total Revenue 31,590,178 9,107,845 9,230,006 22,360,172 29.22%101.34%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)13,179,477 4,432,409 4,186,449 8,993,028 31.76%94.45%
Salary Related Expenses 8,279,036 2,397,334 2,117,513 6,161,523 26.26%88.33%
Supplies & Services:
Communications 242,840 82,460 71,012 171,828 29.24%86.12%
Contractual Services 479,560 119,890 113,228 366,332 23.61%94.44%
Data Processing 245,351 61,338 40,586 204,766 16.54%66.17%
Dues & Memberships 88,878 39,470 29,116 59,762 32.76%73.77%
Fees & Permits 234,630 58,658 48,791 185,839 20.79%83.18%
Board Election 228,780 74,400 72,539 156,241 0.00%97.50%
Insurance 266,296 66,574 65,853 200,443 24.73% 98.92%
Materials 724,812 181,203 214,141 510,671 29.54%118.18%
District Activities, Emp Recognition 27,017 6,754 1,930 25,088 7.14%28.57%
Maintenance 393,245 98,311 50,957 342,288 12.96%51.83%
Non-Capital Equipment 158,364 39,591 22,123 136,241 13.97%55.88%
Office Expense 40,216 10,054 6,442 33,774 16.02%64.07%
Professional Services 562,720 140,680 134,290 428,430 23.86%95.46%
Training 69,299 17,325 7,716 61,583 11.13%44.54%
Travel & Conferences 111,263 27,816 12,768 98,495 11.48%45.90%
Uncollectible Accounts 32,550 8,137 3,363 29,186 10.33%41.33%
Utilities 116,250 29,062 36,004 80,245 30.97%123.89%
Vehicle Equipment 322,916 80,729 80,162 242,753 24.82%99.30%
Supplies & Services Sub-Total 4,344,986 1,142,451 1,011,021 3,333,965 23.27%88.50%
Total Operating Expenses 25,803,499 7,972,194 7,314,983 18,488,516 28.35%91.76%
Expenses (Non-Operating):
Interest on Long Term Debt 1,721,884 430,471 423,879 1,298,005 24.62%98.47%
Other Expense 23,000 5,750 (18,571) 41,571 -80.74%-322.97%
Total Non-Operating Expenses:1,744,884 436,221 405,308 1,339,576 23.23%92.91%
Total Expenses 27,548,383 8,408,415 7,720,291 19,828,092 28.02%91.82%
Net Income (Loss) Before Capital Contributions 4,041,795 699,430 1,509,715 2,532,080 37.35%215.85%
Capital Contributions - - 351,960 (351,960) 0.00%0.00%
Net Income (Loss) Before Depreciation 4,041,795 699,430 1,861,675 2,180,120 46.06%266.17%
Depreciation & Amortization 6,198,432 1,549,608 1,444,925 4,753,507 23.31%93.24%
Net Position - September 30, 2016 (2,156,637)(850,178)416,750 (2,573,387)-19.32%-49.02%
Capital - Direct Labor (56,678)
Yorba Linda Water District
Budget to Actual Statement - Water Fund
For Period Ending September 30, 2016
Annual YTD YTD YTD YTD YTD
Budget Budget Actual Under(Over)% of Annual % of YTD
FY 2017 FY 2017 FY 2017 Budget Budget Budget
Revenue (Operating):
Sewer Charge Revenue $1,852,837 $463,209 $469,895 1,382,942 25.36%101.44%
Locke Ranch Assessments 198,400 49,600 267 198,133 0.13%0.54%
Other Operating Revenue 37,171 9,293 22,949 14,222 61.74%246.96%
Total Operating Revenue:2,088,408 522,102 493,111 1,595,297 23.61%94.45%
Revenue (Non-Operating):
Interest 15,000 3,750 3,495 11,505 23.30%93.21%
Other Non-Operating Revenue 11,925 2,981 591 11,335 4.95%19.81%
Total Non-Operating Revenue:26,925 6,731 4,086 22,839 15.18%60.70%
Total Revenue 2,115,333 528,833 497,197 1,618,136 23.50%94.02%
Expenses (Operating):
Salary Related Expenses 974,587 243,647 236,963 737,624 24.65%97.26%
Supplies & Services:
Communications 16,085 4,021 3,156 12,930 19.62%78.47%
Contractual Services 78,705 19,676 8,040 70,665 10.22%40.86%
Data Processing 18,358 4,590 3,182 15,176 17.33%69.33%
Dues & Memberships 6,907 1,727 2,191 4,716 31.72% 126.89%
Fees & Permits 16,795 4,199 1,931 14,864 11.50%45.99%
Board Election 17,220 5,600 5,460 11,760 0.00%97.50%
Insurance 20,044 5,011 4,957 15,087 24.73%98.92%
Materials 104,688 26,172 7,177 97,511 6.86%27.42%
District Activities, Emp Recognition 2,034 509 145 1,889 7.13%28.52%
Maintenance 171,585 42,896 11,572 160,013 6.74%26.98%
Non-Capital Equipment 36,687 9,172 2,760 33,927 7.52%30.09%
Office Expense 2,884 721 485 2,400 16.80%67.20%
Professional Services 35,280 8,820 5,362 29,918 15.20%60.79%
Training 7,786 1,947 1,065 6,721 13.68%54.71%
Travel & Conferences 13,702 3,426 919 12,783 6.71% 26.83%
Uncollectible Accounts 2,450 613 652 1,798 26.61% 106.45%
Utilities 9,550 2,387 2,878 6,672 30.14%120.55%
Vehicle Equipment 63,484 15,871 13,152 50,331 20.72%82.87%
Supplies & Services Sub-Total 624,243 157,356 75,084 549,160 12.03%47.72%
Total Operating Expenses 1,598,830 401,003 312,047 1,286,784 19.52%77.82%
Expenses (Non-Operating):
Interest Expense - - - - 0.00%0.00%
Other Expense - - - - 0.00% 0.00%
Total Non-Operating Expenses: - - - - 0.00% 0.00%
Total Expenses 1,598,830 401,003 312,047 1,286,784 19.52%77.82%
Net Income (Loss) Before Capital Contributions 516,503 127,831 185,150 331,353 35.85%144.84%
Capital Contributions - - 322,266 (322,266) 0.00%0.00%
Net Income (Loss) Before Depreciation 516,503 127,831 507,416 9,087 98.24%396.94%
Depreciation & Amortization 1,362,840 340,710 332,293 1,030,547 24.38%97.53%
Net Position - September 30, 2016 (846,337) (212,879) 175,123 (1,021,460) -20.69%-82.26%
Capital - Direct Labor (3,279)
Yorba Linda Water District
Budget to Actual Statement - Sewer Fund
For Period Ending September 30, 2016
Annual YTD YTD YTD YTD YTD
Budget Budget Actual Under(Over)% of % of YTD
FY 2016 FY 2016 FY 2016 Budget Budget Budget
Revenue (Operating):
Water Revenue (Residential) $13,907,406 $4,483,748 $4,382,084 9,525,322 31.51% 97.73%
Water Revenue (Commercial & Fire Det.) 1,874,818 $604,441 528,033 1,346,785 28.16% 87.36%
Water Revenue (Landscape/Irrigation) 2,998,777 $966,806 1,237,540 1,761,237 41.27% 128.00%
Water Revenue (Service Charge) 10,036,923 2,684,877 2,652,485 7,384,438 26.43% 98.79%
Sewer Charge Revenue 1,852,837 463,209 469,895 1,382,942 25.36% 101.44%
Locke Ranch Assessments 198,400 49,600 267 198,133 0.13% 0.54%
Other Operating Revenue 654,825 163,706 266,331 388,494 40.67% 162.69%
Total Operating Revenue: 31,523,986 9,416,387 9,536,635 21,987,351 30.25% 101.28%
Revenue (Non-Operating):
Interest 115,000 28,750 55,426 59,574 48.20% 192.79%
Property Tax 1,450,000 37,410 41,529 1,408,471 2.86% 111.01%
Other Non-Operating Revenue 616,525 154,131 93,614 522,911 15.18% 60.74%
Total Non-Operating Revenue: 2,181,525 220,291 190,569 1,990,956 8.74% 86.51%
Total Revenue 33,705,511 9,636,678 9,727,204 23,978,307 28.86%100.94%
Expenses (Operating):
Variable Water Costs (G.W., Import & Power) 13,179,477 4,432,409 4,186,449 8,993,028 31.76% 94.45%
Salary Related Expenses 9,253,623 2,640,981 2,354,476 6,899,147 25.44%89.15%
Supplies & Services 4,969,229 1,299,807 1,086,107 3,883,122 21.86% 83.56%
Total Operating Expenses 27,402,329 8,373,197 7,627,032 19,775,297 27.83% 91.09%
Expenses (Non-Operating):
Interest on Long Term Debt 1,721,884 430,471 423,879 1,298,005 24.62% 98.47%
Other Expense 23,000 5,750 (18,571) 41,571 -80.74% -322.97%
Total Non-Operating Expenses: 1,744,884 436,221 405,308 1,339,576 23.23% 92.91%
Total Expenses 29,147,213 8,809,418 8,032,340 21,114,873 27.56%91.18%
Net Income (Loss) Before Capital Contributions 4,558,298 827,260 1,694,863 2,863,435 37.18%204.88%
Capital Contributions - - 674,226 (674,226)0.00%0.00%
Net Income (Loss) Before Depreciation 4,558,298 827,260 2,369,090 2,189,209 51.97%286.38%
Depreciation & Amortization 7,561,272 1,890,318 1,777,217 5,784,055 23.50% 94.02%
Net Position - September 30, 2016 (3,002,974) (1,063,058) 591,873 (3,594,847) -19.71%-55.68%
(59,957) 0
Yorba Linda Water District
Summary Financial Report
Consolidated Budget to Actual Statement
For Period Ending September 30, 2016
YTD Debt
Actual Service
FY 2016 Calculation
Revenue (Operating):
Water Sales $8,800,142 8,800,142$
Other Operating Revenue 243,382 243,382
Total Operating Revenue:9,043,524 9,043,524
Revenue (Non-Operating):
Interest 51,930 51,930
Property Tax 41,529 41,529
Other Non-Operating Revenue 93,023 (30,739)
Total Non-Operating Revenue:186,482 62,720
Total Revenue 9,230,006 9,106,244
Expenses (Operating):
Variable Water Costs (G.W., Import & Power) 4,186,449 4,186,449
Salary Related Expenses 2,117,513 2,117,513
Supplies & Services 1,011,021 1,011,021
Depreciation 1,444,925 -
Total Operating Expenses 8,759,908 7,314,983
Expenses (Non-Operating):
Interest on Long Term Debt 423,879 -
Other Expense (18,571) (18,571)
Total Non-Operating Expenses:405,308 (18,571)
Total Expenses 9,165,216 7,296,412
Net Income (Loss) Before Capital Contributions 64,790 1,809,832
Capital Contributions 351,960 -
Net Position - September 30, 2016 416,750$ 1,809,832$
DEBT SERVICE RATIO CALCULATION:
Net Revenues 1,809,832$
Debt Service 679,221$
%266%
Yorba Linda Water District
Unaudited Debt Service Ratio Calculation
For Period Ending September 30, 2016
ASSETS September 2016 September 2015
CURRENT ASSETS:
Cash and cash equivalents 26,348,286$ 25,377,282$
Investment 9,585,227 9,410,039
Accounts receivable - water and sewer services 4,325,560 3,694,473
Accrued interest receivable 27,327 37,560
Prepaid expenses & other deposits 437,761 422,326
Inventory 245,674 250,161
TOTAL CURRENT ASSETS 40,969,835 39,191,841
NONCURRENT ASSETS:
Bond issuance costs 419,012 443,843
Other post-employment benefit (OPEB) asset 276,289 142,701
Deferred Pension Plans 712,574 587,176
Notes Receivable 154,107 226,741
Capital assets:
Non-depreciable 5,225,326 3,629,137
Depreciable, net of accumulated depreciation 183,979,383 189,466,156
TOTAL NONCURRENT ASSETS 190,766,691 194,495,754
TOTAL ASSETS 231,736,526 233,687,595
LIABILITIES
CURRENT LIABILITIES:
Accounts payable 2,122,722 1,624,695
Accrued expenses 1,644,598 1,063,927
Accrued interest payable 828,529 848,029
Certificates of Participation - current portion 795,000 765,000
Accrued OPEB 1,216 2,227
Refunding Revenue Bond - current portion 285,000 280,000
Compensated absences 359,807 313,340
Customer and construction deposits 503,097 415,546
LOC - 6,458,297
Deferred revenue 325,412 342,064
TOTAL CURRENT LIABILITIES 6,865,381 12,113,125
LONG-TERM LIABILITIES (LESS CURRENT PORTION):
Deferred annexation revenue 14,474,306 14,969,349
Compensated absences 1,139,389 992,243
Net Pension Liability 5,289,322 5,092,626
Deferred Pension Plan 1,331,326 1,810,965
Refunding Revenue Bond 6,132,007 8,329,916
Certificate of Participation 31,536,819 30,493,028
TOTAL LONG TERM LIABILITIES (LESS
CURRENT PORTION)59,903,169 61,688,127
TOTAL LIABILITIES 66,768,550 73,801,252
TOTAL NET POSITION 164,967,976$ 159,886,343$
YORBA LINDA WATER DISTRICT
UNAUDITED STATEMENT OF NET POSITION
September 30, 2016
(With September 30, 2015 for comparison only)
September 2016 September 2015
OPERATING REVENUES:
Water sales 8,800,142$ 6,334,296$
Sewer revenues 470,162 385,554
Other operating revenues 266,331 877,051
TOTAL OPERATING REVENUES 9,536,635 7,596,901
OPERATING EXPENSES
Variable water costs 4,186,449 3,053,358
Personnel services 2,354,476 2,285,546
Supplies and services 1,086,107 1,009,060
Depreciation and amortization 1,777,217 1,900,224
TOTAL OPERATING EXPENSES 9,404,249 8,248,188
OPERATING INCOME/(LOSS)132,386 (651,287)
NONOPERATING REVENUES (EXPENSES):
Property taxes 41,529 37,661
Investment income 55,426 38,351
Interest expense (423,879) (428,840)
Other nonoperating revenues 93,614 170,763
Other nonoperating expenses 18,571 (1,788)
TOTAL NONOPERATING REVENUES/EXPENSES (214,739) (183,853)
NET INCOME/(LOSS) BEFORE CAPITAL
CONTRIBUTIONS & EXTRAORDINARY ITEM(S) (82,353) (835,140)
EXTRAORDINARY ITEM(S)-
CAPITAL CONTRIBUTIONS 674,226 98,818
CHANGES IN NET ASSETS 591,873 (736,322)
NET POSITION - BEGINNING OF YEAR 164,376,102 160,622,665
NET POSITION - SEPTEMBER 30, 2016 164,967,976$ 159,886,343$
YORBA LINDA WATER DISTRICT
UNAUDITED COMBINING SCHEDULE OF REVENUES, EXPENSES
AND CHANGES IN NET ASSETS
September 30, 2016
(With September 30, 2015 for comparison only)
ITEM NO. 7.5
AGENDA REPORT
Meeting Date: November 21, 2016 Budgeted:Yes
Total Budget:$150,000
To:Board of Directors Cost Estimate:$27,800.15
Funding Source:Water Operating Fund
From:Marc Marcantonio, General
Manager
Account No:1-5020-073066
Presented By:Staff Dept:Operations
Reviewed by Legal:N/A
Prepared By:Harold Hulbert, Operations
Assistant
CEQA Compliance:N/A
Subject:Award of Paving Repair Work
SUMMARY:
The District Purchasing Policy as per Board Resolution No. 13-03 Section 1, requires Board Approval
for repairs exceeding $25,000.
STAFF RECOMMENDATION:
That the Board of Directors authorize the General Manager to approve a Purchase Order to Sanders
Paving in the amount of $27,800.15 for Permanent Asphalt Repair at various locations throughout the
District.
DISCUSSION:
In the current budget for FY 2016/17, funds are included for the permanent repair of asphalt that is
removed during the process of making repairs to water systems. The District contracts this service
with vendors that have the knowledge and a proving track record of meeting the paving requirements
as set forth by the city or county in which the work is being performed.
On November 9, 2016 the Operations department submitted a list of 45 separate areas that required
permanent asphalt repairs. The total amount of the asphalt submitted for repairs is 1,559 square feet.
Three qualified vendors responded with their quotes:
1. Sanders Paving - $27, 800.15
2. GM Sager - $30,900.00
3. A&Y Asphalt - $39,000.00
PRIOR RELEVANT BOARD ACTION(S):
The Board previously approved the FY 2016/17 Budget which included $150,000.00 in the Water
Operations Budget for these type of expenses.
ITEM NO. 7.6
AGENDA REPORT
Meeting Date: November 21, 2016 Budgeted:Yes
Total Budget:$1.2M
To:Board of Directors Cost Estimate:$760,725.78
Funding Source:All Water Funds
From:Marc Marcantonio, General
Manager
Account No:101-2700
Job No:J2014-12
Presented By:Steve Conklin, Engineering
Manager
Dept:Engineering
Reviewed by Legal:No
Prepared By:Bryan Hong, Water Quality
Engineer
CEQA Compliance:Exempt
Subject:Change Order No. 3 for 2015 Waterline Replacement Project
SUMMARY:
Work is essentially complete on the construction of 2015 Waterline Replacement Project. The
project includes replacement of approximately 3,400 linear feet of deteriorating waterlines. GCI
Construction, Inc. has submitted a request for Change Order No. 3 as described below.
STAFF RECOMMENDATION:
That the Board of Directors approve Change Order No. 3 in the amount of $17,312.34 and no
additional calendar days to GCI Construction, Inc. for construction of the 2015 Waterline
Replacement Project, Job No. J2014-12.
DISCUSSION:
In accordance with the contract documents, GCI Construction, Inc. submitted a request for Change
Order No. 3 in the amount of $17,312.34 for unforeseen events encountered during construction as
detailed below:
The City Inspector identified areas of asphalt and concrete pavement that needed to be
replaced beyond the limits shown on the plans. District staff agreed with the City Inspector that
this work is reasonable and necessary. District staff then directed the contractor to repave
these additional areas. GCI is requesting $7,162.20 for this additional work, which District staff
reviewed and determined was appropriate per the Contract.
At the end of Woodhaven Dr., the plans call out to reuse the existing hydrant and connect to
the new waterline. After exposing the existing hydrant, District staff discovered that it would
not be feasible to reuse the existing hydrant. District staff then directed the contractor to
remove the existing hydrant and replace with a new hydrant and check valve. GCI is
requesting $3,250.14 for this additional work.
District staff directed the contractor to install an additional 1" water service on Short St. not
shown on the plans. GCI is requesting $2,500.00 for this additional work.
During construction on Lakeshore Ln., District staff and the contractor discovered that the road
was in worse condition than originally anticipated and identified on the plans. After the new
waterline was installed, District staff directed the contractor to install additional paving in order
to rectify the condition of the road. GCI is requesting $4,400 for this additional work, which
District staff reviewed and determined was appropriate per the Contract.
The status of the construction contract with GCI Construction, Inc. is as follows:
Change Order No. 1 was previously approved by the General Manager, in accordance with
the District's Purchasing Policy, in the amount of $3,708.75 (0.5% of the original contract).
Change Order No. 2 was previously approved by the General Manager, per the above, in the
amount of $2,004.69. (0.3% of the original contract).
The current contract is $743,413.44 and 210 calendar days (includes Change Order No. 1 and
2)
If approved, Change Order No. 3 adds $17,312.34 to the contract (2.3% of the original
contract).
If approved, the revised contract will be $760,725.78 and 210 calendar days.
Staff has reviewed the contractor’s request for Change Order No. 3 and recommend approval. A
copy of Change Order No. 3 is attached for your reference.
STRATEGIC PLAN:
SR 3-A: Complete Implementation of Five Year Capital Improvement Plan from FY 2011-2015 with
adopted amendments
PRIOR RELEVANT BOARD ACTION(S):
On February 11, 2016, the Board of Directors awarded a Construction Contract for the 2015
Waterline Replacement Project to GCI Construction, Inc. for $737,700.00.
ATTACHMENTS:
Name:Description:Type:
2015_Waterline_Change_Order_03.pdf J2014-12_Change Order No. 3 Backup Material
YORBA LINDA WATER DISTRICT CHANGE ORDER NO. 3
DATE 11/16/16
Page 1 of 1
CONTRACT NAME: 2015 Waterline Replacement CONTRACT AMT.: $743,413.44 DAYS: 210
CONTRACTOR: GCI Construction,Inc. THIS CHANGE: $17,312.34 DAYS: 0
(2.3%)
PROJECT NUMBER: J2014-12
OWNER: Yorba Linda Water District REVISED CONTRACT AMT: $760,725.78 DAYS: 210
This Change Order covers changes to the subject contract as described herein.The Contractor shall construct,furnish equipment and materials,and
perform all work as necessary or required to complete the Change Order items for a lump sum price agreed upon between the Contractor and Yorba
Linda Water District otherwise referred to as Owner.
DESCRIPTION OF CHANGES +INCREASE CONTRACT
TIME
/OR +EXTENSION
—DECREASE IN /OR-
CONTRACT
OR-
CONTRACT REDUCTION
AMOUNT($) (DAYS)
1) Additional grind and cap paving as requested by City Inspector $7,162.20 0
2) Remove and replace hydrant on Woodhaven Dr. $3,250.14 0
3) Install additional 1"water service on Short St. $2,500.00 0
4) Install additional paving on Lakeshore Ln. $4,400.00 0
NET CHANGE $17,312.34 0
REVISED CONTRACT AMOUNT AND TIME $760,725.78 210
The amount of the contract will be increased 4desreasedz by the sum of$17,312.34 and the contract time shall be increased<deereased>by
0 calendar days.The undersigned Contractor approves the foregoing Change Order as to the changes, if any,in the contract price specified for
each item including any and all supervision costs and other miscellaneous costs relating to the change in work,and as to the extension of time
allowed,if any,for completion of the entire work on account of said Change Order.The Contractor agrees to furnish all labor and materials and
perform all other necessary work, inclusive of that directly or indirectly related to the approved time extension,required to complete the Change
Order items.This document will become a supplement of the contract and all provisions will apply hereto.It is understood that the Change Order
shall be effective when approved by the Owner. This Change Order constitutes full,final, and complete compensation to the Contractor for all
costs, expenses, overhead, profit, and any damages of every kind that the Contractor may incur in connection with the above referenced
changes in the work, including any impact on the referenced work of any other work under the contract,any changes in the sequences of any
work, any delay to any work, any disruption of any work, any rescheduling of any work, and any other effect on any of the work under this
contract. By the execution of the Change Order,the Contractor accepts the contract price change and the contract completion date change,if
any, and expressly waives any claims for any additional compensation, damages or time extensions, in connection with the above-referenced
changes.
RECOMMENDED: DATE:
J /ENGINEER
ryan Hong
Pr a ManaSer,YLWD
ACCEPTED: „A DATE:
Com/' rwi' TRACTOR
erry illepie,President
GCI tr on,Inc.
APPROVED: OWNER DATE:
teve Conklin �P
Engineering Manager,YLWD
ITEM NO. 8.1
AGENDA REPORT
Meeting Date: November 21, 2016
To:Board of Directors
Funding Source:All Funds
From:Gina Knight, HR/Risk Manager
Presented By:Gina Knight, HR/Risk Manager Dept:Human
Resources/Risk
Management
Reviewed by Legal:Yes
Prepared By:Gina Knight, HR/Risk Manager
Subject:Second Amendment to Employment Agreement for the Position of General
Manager
SUMMARY:
Based on the General Manager's job performance and in the interest of maintaining the employment
relationship, the Board of Directors would like to provide the General Manager with a merit-based
salary increase effective September 2, 2016.
STAFF RECOMMENDATION:
That the Board of Directors approve the Second Amendment to the Employment Agreement for the
position of General Manager.
DISCUSSION:
Pursuant to Paragraph 7 of the Employment Agreement for the Position of General Manager, the
Board of Directors shall, in its sole discretion, review and evaluate the Employee's performance on
an annual, quarterly, or other basis, or pursuant to the District's performance evaluation policy.
(Employee Performance Evaluation and Merit Increase Policy, Policy No. 7010-010)
During the October 27, 2016 Board of Directors Closed Session: Public Employee Performance
Evaluation, the Board authorized the Board President to negotiate the General Manager's salary
and benefits and to present the negotiated salary and benefits at a future regular Board of Directors
meeting for review and approval by the Board.
As a result of the Board of Directors' evaluation of the General Manager's work performance, and in
the interest of maintaining the employment relationship, the General Manager's annual salary will be
increased to $216,900. This increase will be effective September 2, 2016.
As required in Section 3, Employee Compensation, of the General Manager's Employment
Agreement for the position of General Manager, dated August 7, 2014..."Any increase is not
effective until the Parties draft and sign an amendment to this Agreement that states the new annual
salary and the effective date of the new salary and such amendment is adopted by the Board at the
duly noticed public meeting.
In addition, the following benefits will be amended with an effective date of September 2, 2016:
Term of Employment extended to September 1, 2020, 3% deferred compensation match, vacation
accrual increase to 6.154 hours per pay period and a six-month severance.
Once the attached Employment Agreement is approved by the Board of Directors and implemented,
the annual base salary of the District's General Manager will still be below the median for
comparable water agencies.
PRIOR RELEVANT BOARD ACTION(S):
The Board of Directors previously approved the first amendment of the Employment Agreement for
the position of General Manager with Andrew P. (Marc) Marcantonio on May 11, 2015.
ATTACHMENTS:
Name:Description:Type:
Final_Second_Amendment_to_Employment_Agreement_for_Position_of_General...docx Agreement Agreement
7919839.3 YO030-001
SECOND AMENDMENT TO EMPLOYMENT AGREEMENT FOR POSITION OF
GENERAL MANAGER
This Second Amendment to the Employment Agreement for Position of General Manager
(“Second Amendment”) is made and entered into this 21 day of November, 2016, by and between the
Yorba Linda Water District, hereinafter referred to as “District” or as “Employer,” and Andrew P.
Marcantonio, hereinafter referred to as “Employee,” both parties agreeing as follows:
RECITALS
WHEREAS, the District and Employee entered into an August 7, 2014 Employment Agreement
for Position of General Manager, which was amended by the May 11, 2015 First Amendment to
Employment Agreement for Position of General Manager (collectively “the Agreement”), according to
which Employee shall serve as the General Manager of the Yorba Linda Water District.
WHEREAS, in the interest of maintaining the employment relationship, the District Board of
Directors would like to extend the term of the Agreement by three years.
WHEREAS, under the Agreement, Employee is eligible for salary adjustments and the District
Board of Directors may review and evaluate Employee’s performance on an annual, quarterly, or other
basis, or pursuant to the District’s performance evaluation policy.
WHEREAS, based on Employee’s job performance and in the interest of maintaining the
employment relationship, the Board of Directors would like to provide Employee with a merit-based
salary increase, effective September 2, 2016.
WHEREAS, in the interest of maintaining the employment relationship, the Board of Directors
would like to enhance Employee’s maximum severance upon termination and increase the percentage
amount of the District’s matching contribution to Employee’s deferred compensation.
NOW THEREFORE, in consideration of the mutual covenants herein contained, the District and
Employee agree as follows:
Except as described below, all provisions of the Agreement remain unchanged.
Section 1 of the Agreement is amended to provide as follows:
1. Term of Employment. The term of this Agreement is for six (6) years, commencing September
2, 2014, and ending September 1, 2020 (“Term”), unless extended during the term of this Agreement by
separate action of the Parties or terminated before the expiration of the term in accordance with the
provisions of this Agreement.
7919839.3 YO030-001
Section 3 of the Agreement is amended to provide as follows:
3. Employee Compensation. Effective September 2, 2016, Employee shall receive an annual base
salary of two hundred sixteen thousand nine hundred dollars ($216,900.00), payable in twenty-six equal
biweekly installments for performance of his service as General Manager. The annual base salary may
be adjusted during the Term at the sole discretion of the Board. Any such increase in salary shall not be
construed as altering or amending any provision of this Agreement, except the Employee’s
compensation amount, or unless specifically agreed to in writing between the District and Employee.
Any increase is not effective until the Parties draft and sign an amendment to this Agreement that states
the new annual base salary and the effective date of that new salary and such amendment is adopted by
the Board at a duly noticed public hearing.
Section 4.f. of the Agreement is amended to provide as follows:
f. Deferred Compensation. Effective September 2, 2016, the District will match dollar for dollar,
not to exceed 3% salary earned per payroll period, of Employee’s salary or Employee’s actual amount of
deferred compensation per payroll period, whichever amount is less.
Section 4.g. of the Agreement is amended to provide as follows:
g. Vacation Leave. Effective September 2, 2016, Employee shall accrue a total of 6.154 hours of
vacation time per pay period. Employee shall accrue vacation commencing with the start of
employment but shall be ineligible to use accrued vacation time prior to the successful completion of six
(6) months of service. The maximum accrued vacation balance Employee can accrue shall be limited to
one and a half (1½) the annual maximum accrual of vacation time. If Employee has accrued one and a
half (1½) the annual maximum accrual of vacation time, he/she will cease accruing any further vacation
leave until the vacation balance is reduced to less than the maximum limit. Deductions of the vacation
balance shall be by means of use of accrued unused vacation hours or the sale of up to forty (40) hours
of accrued unused vacation time upon thirty (30) days prior notice if Employee takes a minimum of one-
half (1/2) the vacation time to which Employee is entitled within the same annual period of the sold
vacation time.
Section 8 of the Agreement is amended to provide as follows:
8. Termination of Agreement. The District employs Employee to serve as its General Manager, at
the pleasure of the Board, upon the terms and conditions set forth in this Agreement. Notwithstanding
the Term of this Agreement, Employee shall be an “at-will” employee of the District and will not be
afforded any termination or discipline-related access to due process, appeal, or grievance procedure.
Employee’s employment may be terminated with or without cause, at any time, with or without notice,
by the Board or the Employee.
In the event the Employee is terminated by the Board before the expiration of the Term and during such
time that Employee is willing and able to perform the duties of the General Manager position, the
District agrees to make a lump severance payment to Employee equal to the lesser of (a) six (6) months
of Employee’s monthly salary at the time of termination, or (b) Employee’s monthly salary at the time of
termination multiplied by the number of months left on the unexpired term of Agreement, in exchange
for Employee’s signing of a full release that waives any claims Employee may have against the District.
7919839.3 YO030-001
This severance payment shall be made within fifteen calendar (15) days of the effective date of the
termination or the Employee’s execution of a full release, whichever occurs later. Pursuant to California
Government Code Section 53260, in no event shall the lump sum severance payment provided herein
exceed the monthly salary of Employee multiplied by eighteen (18). The lump sum severance payment
is in addition to any accrued and unused vacation to which Employee is entitled. All sums paid herein
are subject to applicable withholding taxes. Pursuant to California Government Code Section 53243.2,
any lump severance payment paid to Employee under this section shall be fully reimbursed by Employee
to the District if Employee is convicted of a crime involving an abuse of his/her office or position as set
forth in California Government Code Section 53243.4.
Employee and the District recognize that the District prefers Employee provide it at least a ninety (90)
day advance notice before Employee voluntarily resigns from the General Manager position. While such
courtesy is desired, it is not required as the employment relationship created in this Agreement is “at-
will.” In the instance of voluntary resignation, Employee understands and acknowledges that he/she
will not be eligible to receive any severance pay. In that instance Employee will only receive his/her
accrued but unused holiday and vacation leave, if any.
Employee understands and acknowledges that all health and other benefits set forth in this Agreement
shall cease on the day of termination of this Agreement by either Party or expiration of this Agreement.
_______________________________________ ________________________
Ric Collett Date
Board President
_______________________________________ _________________________
Andrew P. Marcantonio Date
General Manager
ITEM NO. 8.2
AGENDA REPORT
Meeting Date: November 21, 2016 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 the remainder of FY 2016/2017
SUMMARY:
The District's Board of Directors approves the funding of proposed positions for a given Fiscal Year
during the Budget process. However, there are times circumstances arise that require the Board of
Directors to approve a revision to the Budgeted Positions for a specific Fiscal Year.
STAFF RECOMMENDATION:
That the Board of Directors adopt Resolution No. 16-20 Approving the Revised Budgeted Positions
for the remainder of Fiscal Year 2016/2017 and Rescinding Resolution No. 16-04.
DISCUSSION:
During early FY 2016/17, the Human Resources Department received several requests from
two Department Managers to reclassify specific District positions to reflect the present duties of
those positions. After an internal assessment was conducted, staff is proposing the following
reclassifications: the present job titles for the Public Information Manager and Executive Secretary
should be changed to Communications Manager and Executive Assistant. In addition, the present
job title and salary range for the vacant SCADA Administrator position should be revised to Chief
Water Systems Operator going from salary range 30 to 29.
ATTACHMENTS:
Name:Description:Type:
Resolution_No._16-20_-_Budgeted_Positions.doc Resolution Resolution
Resolution_No._16-20_-_Exhibit_A.xlsx Exhibit Exhibit
Resolution No. 16-20 Approving Budgeted Positions for the Remainder of FY 2016/17 and Rescinding Resolution No. 16-04
1
RESOLUTION NO. 16-20
RESOLUTION OF THE BOARD OF DIRECTORS
OF THE YORBA LINDA WATER DISTRICT
REVISING THE BUDGETED POSITIONS
FOR THE REMAINDER OF FISCAL YEAR 2016/17
AND RESCINDING RESOLUTION NO. 16-04
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. 16-04 on May 26, 2016,
approving the budgeted positions for Fiscal Year 2016/17; and
WHEREAS, it is the desire of the Board of Directors to adopt Budgeted Positions for
the remainder of Fiscal Year 2016/17 as set forth in Exhibit “A” attached
hereto, and to rescind Resolution No. 16-04.
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 2016/17 effective
November 21, 2016.
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. 16-04 is hereby rescinded effective November 21,
2016.
Resolution No. 16-20 Approving Budgeted Positions for the Remainder of FY 2016/17 and Rescinding Resolution No. 16-04
2
PASSED AND ADOPTED this 21st day of November 2016 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
Exhibit "A"
Resolution No. 16-21
Revised Budgeted Positions for Remainder of Fiscal Year 2016-2017
Effective November 21, 2016
Salary
Range Position Classification
Budgeted
as of
7/1/2016
Proposed
Change
Budgeted
as of
11/21/2016
12 Office Clerk 1 1
Customer Service Rep I 0 0
Public Affairs Representative 1 1
16 Meter Reader I 1 1
Accounting Assistant I 1 1
Customer Service Rep II 2 2
Maintenance Worker I 9 9
Mechanic I 0 0
18 Meter Reader II 2 2
Customer Service Rep III 2 2
Operations/Warehouse Assistant 1 1
Records Management Specialist 1 1
Engineering Technician I 0 0
Maintenance Dist. Operator II 7 7
Water Quality Technician I 0 0
Accounting Assistant II 1 1
Facilities Maintenance 1 1
Mechanic II 1 1
Information Systems Tech I 1 1
Water Quality Technician II 1 1
Human Resources Technician 0 0
Maintenance Dist. Operator III 5 5
Mechanic III 1 1
Meter Services Lead 1 1
Plant Operator II 3 3
Construction Inspector 1 1
Engineering Technician II 2 2
Human Resources Analyst 2 2
Instrumentation Technician 1 1
GIS Analyst 1 1
Sr. Construction Inspector 1 1
Sr. Fleet Mechanic 1 1
Sr. Maintenance Dist. Operator 4 4
Sr. Plant Operator 1 1
Associate Engineer 1 1
Customer Service Supervisor 1 1
Safety and Training Analyst 1 1
Construction Project Supervisor 1 1
Management Analyst 1 1
Programmer Analyst 1 1
Chief Water System Operator 0 1 1
Water Conservation Supervisor 1 1 W
15
17
19
20
22
23
24
25
21
26
27
28
29
Page 1 of 2
Exhibit "A"
Resolution No. 16-21
Revised Budgeted Positions for Remainder of Fiscal Year 2016-2017
Effective November 21, 2016
IS Administrator 1 1
Records Management Administrator 1 1
SCADA Administrator 1 -1 0
Sr. Accountant 1 1
Water Maint. Superintendent 1 1
Water Production Superintendent 1 1
Water Quality Engineer 1 1
32 Executive Secretary 1 -1 0
Executive Assistant 0 1 1
34 Sr. Project Manager 1 1
Communications Manager 0 1 1
Engineering Manager 1 1
Finance Manager 1 1
Human Resources/Risk and Safety Manager 1 1
IT Manager 1 1
Operations Manager 1 1
Public Information Manager 1 -1 0
General Manager 1 1
Total 80 0 80
Salary
Range Position Classification
10 Water Conservation Representative 0.5 0.5 X
Office Clerk 1 1 Y
Water Conservation Representative 1 1 Z
Total 2.5 0 2.5
W
X
Y
Z Limited-term, Full-time Water Conservation Representative position - Budgeted for the duration of
the Governor's Emergency Drought Regulations Declaration.
Limited-term, Full-time Office Clerk position - Budgeted for the duration of the Governor's
Emergency Drought Regulations Declaration.
30
31
Salary Set
by Board
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. Position is budgeted for the duration of the Governor's
Emergency Drought Regulations Declaration.
Temporary, Part-time position.
12
37
Page 2 of 2
ITEM NO. 8.3
AGENDA REPORT
Meeting Date: November 21, 2016
To:Board of Directors
From:Marc Marcantonio, General
Manager
Presented By:Delia Lugo, Finance Manager
Reviewed by Legal:Yes
Prepared By:Delia Lugo, Finance Manager
Subject:Employee Travel Expense Reimbursement Policy
STAFF RECOMMENDATION:
That the Board of Directors adopt Resolution No. 16-21 Setting Forth An Employee Travel Expense
Reimbursement Policy and Rescinding Resolution No. 12-04.
DISCUSSION:
Following review of the Board of Directors’ Policies and Procedures Manual in July 2016, the Board
determined to adopt some minor revisions to the travel expense reimbursement section in order to
enhance clarification and cover certain topics such as the process for reimbursement of
miscellaneous gratuities.
As no one employee class is to receive a greater benefit than the other, staff has updated the
Employee Travel Expense Reimbursement Policy to mirror the Board of Directors’. In addition to
being reviewed by legal counsel, the revised policy has been reviewed and approved by the Yorba
Linda Water District Employee Association Board as part of the meet and confer process.
PRIOR RELEVANT BOARD ACTION(S):
The Board of Directors previously adopted an employee travel expense reimbursement policy on
March 8, 2012.
ATTACHMENTS:
Name:Description:Type:
Resolution_No._16-21_-
_Staff_Travel_Expense_Reimbursement.docx Resolution Resolution
3010-002_-
_Employee_Travel_Expense_Reimbursement.pdf Policy Backup Material
Resolution No. 16-21 Setting Forth an Employee Travel Expense Reimbursement Policy 1
RESOLUTION NO. 16-21
RESOLUTION OF THE BOARD OF DIRECTORS OF
OF THE YORBA LINDA WATER DISTRICT
SETTING FORTH AN EMPLOYEE TRAVEL EXPENSE
REIMBURSEMENT POLICY AND RESCINDING RESOLUTION NO. 12-04
WHEREAS, District employees are encouraged to attend conferences, conventions,
meetings, symposiums, intergovernmental meetings and legislative session
relating to the mission of the District; and
WHEREAS, this resolution is intended to set forth an employee travel expense
reimbursement policy.
NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda
Water District as follows:
Section 1. The attached Employee Travel Expense Reimbursement Policy is hereby
deemed implemented upon adoption of this Resolution.
Section 2. Resolution No. 12-04 is hereby rescinded upon adoption of this Resolution.
PASSED AND ADOPTED this 21st day of November 2016 by the following called vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Ric Collett, President
Yorba Linda Water District
Resolution No. 16-21 Setting Forth an Employee Travel Expense Reimbursement Policy 2
ATTEST:
Marc Marcantonio, Board Secretary
Yorba Linda Water District
Reviewed as to form by General Counsel:
Arthur G. Kidman, Esq.
Kidman Law LLP
3010-002 Employee Travel Expense Reimbursement Policy Page 1 of 4
Policies and Procedures
Policy No.: 3010-002
Adoption Method: Resolution No. 16-20
Effective Date: November 21, 2016
Revision Dates: March 8, 2012; December 12, 2006; March 11, 1993;
and December 12, 1985
Prepared By: Delia Lugo, Finance Manager
Applicability: District Wide
POLICY: EMPLOYEE TRAVEL EXPENSE REIMBURSEMENT
1.0 POLICY
A. District employees are encouraged to attend conferences,
conventions, meetings, symposiums, intergovernmental meetings and
legislative sessions (herein referred to as “activity” or “activities”)
relating to the mission of the District. Employees shall receive
reimbursement or payment of expenses, according to District rules,
incurred in the performance of their duties as required or authorized by
their department manager. Attendance at an activity must be pre-
approved by an employee’s department manager in order to be
considered as an activity for the purposes of payment or
reimbursement of travel expenses.
B. Employees shall be reimbursed for actual costs to attend activities, not
to exceed:
Flight: $350 Per Round Trip (Most Economical Class)
Car Rental: $50 Per Day (Economy to Standard Size Vehicle)
Lodging: $275 Per Night
Meals: $75 Per Day
Actual and necessary expenses: $30 Per Day
C. Expenditures for lodging, meals, and transportation shall provide for
reasonable and necessary comfort and convenience. Employees shall
be mindful that public funds are being spent and that only a reasonable
and necessary level of expense is warranted.
D. When available, employees must use coach class for commercial
travel and group/government rates for lodging. If the
group/government rate is not available, the reimbursement cannot be
more than the amount set forth above. In the event a more expensive
class of transportation is used, the reimbursable amount shall be
3010-002 Employee Travel Expense Reimbursement Policy Page 2 of 4
limited to the cost of the most economical class of transportation
available as identified above.
E. If an expense does not fall within the reimbursement rates identified in
Section B, it must be preapproved by the General Manager.
F. Meal expenses include the reasonable and necessary costs of meals
and beverages, not including alcoholic beverages. Meal expenses
shall be reimbursed on a daily basis not to exceed $75 per day. Meal
expenses for partial days shall be reimbursed on a meal by meal basis
as follows: $15 for breakfast, $25 for lunch, and $35 for dinner. Said
maximums exclude taxes and gratuities which are considered actual
and necessary expenses. Any amount spent over the daily or partial
day reimbursable amounts set forth in this section may not be
deducted from another day’s reimbursable amount during that same
activity. Additionally, any amounts not spent over the daily or partial
day reimbursable amounts set forth above may not be added to
another day’s reimbursable amount during that same activity. No
reimbursement shall be provided for alternative meals when the District
has paid for the cost of the activity including any incorporated meals.
Attendance at receptions before dinner shall not be considered a meal.
G. Actual and necessary expenses include taxes and gratuities for meals,
tips for porters, baggage carries, bell hops, and housekeepers. This
does not include the cost of laundry, cleaning or pressing of clothes, or
telephone calls.
H. For travel by personal vehicle, mileage shall be reimbursed at the IRS
rate in effect at the time of travel. Personally owned vehicles used in
the conduct of District business must be insured for property and
liability damage in an amount not less than the minimum limits required
by the California Financial Responsibility Act. In no case shall the
amount paid for mileage reimbursement for use of a personally owned
vehicle used for travel in lieu of air travel exceed the cost of coach
class or equivalent airfare. Use of a personally owned vehicle for
travel must be approved in advance by the employee’s department
manager.
I. The District shall not incur any costs for a spouse, or other
accompanying person.
J. In order to obtain reimbursement for qualified expenses, the following
procedures must be followed:
1. Employees shall submit a completed Travel Expense
Reimbursement Form (See Exhibit A) for conference, convention or
symposium attendance, together with all original itemized receipts
and corresponding route maps, within 60 calendar days of when
the expense was incurred, with the exception of expenses incurred
during the month of June. Requests for reimbursement of travel
expenses incurred during this period must be submitted within 30
3010-002 Employee Travel Expense Reimbursement Policy Page 3 of 4
calendar days of when the expense was incurred for the purposes
of financial reporting at the end of the fiscal year.
2. Employees shall also submit a completed Meeting and Mileage
Expense Reimbursement Form (See Exhibit B) for local meeting
attendance, together with all original itemized receipts and
corresponding route maps, within 60 calendar days following the
end of each month, with the exception of expenses incurred during
the month of June. Requests for reimbursement of meeting and
mileage expenses incurred during this period must be submitted
within 30 calendar days following the end of the month for the
purposes of financial reporting at the end of the fiscal year.
3. If an employee does not file an expense report within the above
listed deadlines, the District will not reimburse mileage or out-of-
pocket expenses.
4. For any activity that the District prepays expenses, the employee is
still required to file an expense report to ensure that any expenses
prepaid by the District are properly accounted for. Designated
members of the Finance Department shall assist employees with
these reports as needed. To enforce the timely filing of expense
reports the District may, by majority vote of the Board, stop
prepaying conference and travel expenses.
5. All expense reimbursement requests shall be reviewed and
approved by the Finance Manager or other designee. Any requests
for reimbursement that fall outside the limitations contained in this
policy shall be reviewed and approved by the General Manager.
6. With the exception of mileage reimbursement, any expense shown
on the form must have a corresponding, attached original itemized
receipt or other verification document.
7. If a receipt is lost or not provided, employees must submit a
completed Missing Receipt Affidavit Form (See Exhibit C) as
substantiation of the expense.
8. Employees shall also submit a completed Miscellaneous Gratuities
Form (See Exhibit D) for such expenses paid in cash without a
receipt.
9. All forms, receipts and verification documents shall be public
documents subject to redaction of any confidential information,
such as credit card numbers.
K. Employees shall not attend a conference or training event for which
there is an expense to the District if it occurs after the employee has
announced his/her pending resignation. Employees shall not attend a
conference or training event when it is apparent that there is no
significant benefit to the District.
3010-002 Employee Travel Expense Reimbursement Policy Page 4 of 4
L. Employees shall provide a brief report about the activity to their
department manager following attendance. Said report shall detail
what was learned at the session(s) that will be of benefit to the District.
Materials from session(s) may be delivered to the department manager
for inclusion in the District’s library for future use.
M. A full accounting of expenditures of public funds under this policy shall
be made and become part of the records of the District.
N. All reimbursements paid by the District of at least $100 for each
individual charge for services or product received, shall be disclosed in
an annual report following the end of each fiscal year. Reimbursement
of an individual charge includes, but is not limited to, one meal, lodging
for one day, transportation, or a registration fee paid to an employee.
This report shall be made available for public inspection upon request.
O. All travel expenses and reimbursements paid by the District on behalf
of the General Manager, or other executive staff as determined by the
Board, shall be disclosed in a quarterly report and provided to the
Board for review at a regular meeting.
2.0 PRIOR POLICIES
A. Prior employee travel expense reimbursement policies and associated
forms are rescinded.
3.0 EXHIBITS
A. Travel Expense Reimbursement Form
B. Meeting and Mileage Expense Reimbursement Form
C. Missing Receipt Affidavit Form
D. Miscellaneous Gratuities Form
E. Acknowledgement
APPROVED:
Brian Vargas, President Date
YLWD Employee’s Association
Marc Marcantonio, General Manager Date
EL VJ
eiYORBA LINDA WATER DISTRICT Page 1 of 2
Travel Expense Reimbursement Form
Original itemized receipts and
Name: corresponding route maps must be attached.
Conference Name:
Destination/Location:
Purpose of Trip:
Departure Date: Return Date:
Itemized Expenses
Travel Date Expense Paid Expense Paid Total Business
By YLWD By Employee Expenses
Breakfast 0.00
Lunch 0.00
Dinner 0.00
Airfare 0.00
Lodging 0.00
Cab/Shuttle 0.00
Auto Rental 0.00
Fuel /Oil 0.00
Parking /Toll 0.00
Mileage 0.00
Misc/Tips 0.00
Conference Fee 0.00
Membership Fee 0.00
Total $ 0.00 0.00 0.00
Total Due Employee: $0.00 m
X
2
I hereby certify that the above expenditures represent cash spent for legitimate District business only and includes no personal items.
Employee's Signature: Date: D
Reviewer's Signature: Date:
EL VJ
eiYORBA LINDA WATER DISTRICT Page 2 of 2
Travel Expense Reimbursement Form
Original itemized receipts and
Name: corresponding route maps must be attached.
Mileage Date Destination Miles 0.54
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total $ 0.00
Misc/Tips Date Description Amount
M
X
Total $ 0.00
D
YORBA LINDA WATER DISTRICT TOTAL EXPENSES: $0.00'
Meeting and Mileage Expense Reimbursement Form
Name:
Month: Current Rate= 0.54
Date Purpose Location Miles Meals Parking Other
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Total Miles: 0 m
TOTALS: $0.00 $0.00 $0.00 $0.00' X
W
Employee's Signature Date Original itemized receipts and corresponding
route maps must be attached. W
Reviewer's Signature Date
YORBA LINDA WATER DISTRICT
Missing Receipt Affidavit Form
Please retain this form with the District’s financial records in case of an audit.
Name (Printed):
I certify that I made the purchase shown below for District purposes but do not have a receipt because
(check all that apply):
Vendor did not provide a detailed receipt.
I had a receipt but cannot locate it.
I have a receipt, but it is not readable (e.g. not in English and/or not legible). This document is provided
in order to describe the items purchased.
Order was placed via telephone, fax, or internet, and vendor has not supplied an invoice.
Vendor Name
City
Date of Purchase
Detailed Description of Purchase (Attach additional sheets if necessary.) Item Amount
Total Purchase Amount $
This document is in lieu of an invoice or receipt for this transaction. I certify that all items listed above
(and on the attached, if applicable) were purchased and received for District business.
Employee’s Signature: Date:
NOTE: All information is required and must be typed or printed in ink. Use one affidavit per receipt.
EXHIBIT C
YORBA LINDA WATER DISTRICT
Miscellaneous Gratuities Form
Please retain this form with the District’s financial records in case of an audit.
Name (Printed):
Conference/Event Name:
The following gratuities were paid in cash and are directly related to my attendance at the above listed
conference/event:
Date Location Purpose Amount
Total Amount $
This document is in lieu of an invoice or receipt for this/these transaction(s). I certify that all items listed
above (and on the attached, if applicable) were for District business.
Employee’s Signature: Date:
EXHIBIT D
YORBA LINDA WATER DISTRICT
Acknowledgement Form
I acknowledge that I have received and read the provisions contained in this Employee Travel
Expense Reimbursement Policy. I understand that it is my responsibility to consult my supervisor or
a designated member of the Finance Department if I have questions that are not answered in the
Policy.
I also understand that the provisions in this Policy may not address all circumstances that may arise.
In such cases, the Finance Department shall apply the Policy based on factors including but not
limited to past practices and rules of statutory interpretation.
Employee’s Name (Printed): Date:
________________________________________
Employee’s Signature:
________________________________________
Distribution: Original to Personnel File
Copy: Employee
EXHIBIT E
ITEM NO. 13.1
AGENDA REPORT
Meeting Date: November 21, 2016
Subject:Meetings from November 22, 2016 - December 31, 2016
ATTACHMENTS:
Name:Description:Type:
BOD_-_Activities_Calendar.pdf Backup Material Backup Material
Event Date
November 2016
OCSD Wed, Nov 23
District Offices Closed Thu, Nov 24
December 2016
Yorba Linda City Council Tue, Dec 6
MWDOC Wed, Dec 7
OCSD Operations Committee Wed, Dec 7
OCWD Wed, Dec 7
Board of Directors Regular Meeting Thu, Dec 8
Public Financing Corporation Regular Meeting Thu, Dec 8
WACO Fri, Dec 9
LAFCO Wed, Dec 14
Yorba Linda Planning Commission Wed, Dec 14
Yorba Linda City Council Tue, Dec 20
MWDOC Wed, Dec 21
OCWD Wed, Dec 21
Board of Directors Regular Meeting Thu, Dec 22
OCSD Wed, Dec 28
Yorba Linda Planning Commission Wed, Dec 28
6:30PM
8:30AM
5:30PM
8:30AM
6:00PM
6:30PM
5:30PM
8:30AM
8:30AM
7:30AM
8:00AM
6:30PM
7:00AM
6:30PM
8:30AM
5:00PM
Board of Directors Activity Calendar
Time
6:00PM
11/18/2016 7:40:41 AM