HomeMy WebLinkAbout2023-06-01 - Board of Directors Meeting Agenda PacketYorba Linda
Water District
AGENDA
YORBA LINDA WATER DISTRICT
BOARD OF DIRECTORS REGULAR MEETING
Thursday, June 1, 2023, 3:00 PM
1717 E Miraloma Ave, Placentia CA 92870
1. PARTICIPATION INSTRUCTIONS
This meeting will be held in person. For public convenience, the meeting can also be accessed via
internet-based service or telephone as indicated below. For questions regarding participation, please call
the Board Secretary at (714) 701-3020.
Computer/Mobile Device: https://us06web.zoom.us/i/82644238051
Telephone: (669) 444-9171 or (669) 900-6833
Meeting ID: 826 4423 8051
2. CALL TO ORDER
3. PLEDGE OF ALLEGIANCE
C :T9 MOT_1"
Brett R. Barbre, President
Trudi DesRoches, Vice President
Phil Hawkins, Director
Tom Lindsey, Director
J. Wayne Miller, PhD, Director
5. ADDITIONS/DELETIONS TO THE AGENDA
Items may be added to the agenda upon determination by a two-thirds vote of the Board, or a
unanimous vote if only three Directors are present, that there is a need to take immediate action which
came to the District's attention subsequent to the agenda being posted. (GC 54954.2(b)(2))
5.1. AB 2449 Teleconference Requests
6. INTRODUCTIONS AND PRESENTATIONS
6.1. Elected Official Liaison Reports
7. PUBLIC COMMENTS
Any individual wishing to address the Board (or Committee) is requested to identify themselves and state
the matter on which they wish to comment. If the matter is on the agenda, the Chair will recognize the
individual for their comment when the item is considered. No action will be taken on matters not listed on
the agenda. Comments are limited to three minutes and must be related to matters of public interest
within the jurisdiction of the Water District. (GC 54954.3)
8. CONSENT CALENDAR
All items on the consent calendar are considered routine and may be approved by a single motion.
There will be no discussion of these items unless a member of the Board, staff, or public requests
separate consideration.
8.1. Minutes of the Board of Directors Meeting Held May 4, 2023
Recommendation: That the Board of Directors approve the minutes as
presented.
8.2. Payments of Bills, Refunds, and Wire Transfers
Page 1 of 107
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Recommendation. That the Board of Directors ratify and authorize
disbursements in the amount of $2,268,619.26
8.3. Budget to Actual Statements for Month Ending April 30, 2023
Recommendation: That the Board of Directors receive and file the Budget to
Actual Reports for the Month Ending February 28, 2023.
8.4. Cash and Investment Reports and Graphs for Month Ending April 30, 2023
Recommendation. That the Board of Directors receive and file the Cash and
Investment Report for the Month Ending April 30, 2023.
8.5. Appropriations Limit for Fiscal Year 2023-24
Recommendation: That the Board of Directors approve Resolution No. 2023 -
XX adopting the appropriations limit for Fiscal Year 2023-24.
8.6. Water and Wastewater Development Capacity Fee Study Report
Recommendation. That the Board of Directors receive and file the May 22,
2023 Water and Wastewater Development Capacity Fee Study Report.
ACTION CALENDAR
This portion of the agenda is for items where staff presentations and Board (or Committee) discussions
are needed prior to formal action.
9.1. Adjusting Water and Sewer Rate Schedules and Charges
Recommendation: That the Board of Directors (1) adopt Resolution No. 2023 -
XX adjusting water rate schedules and charges effective July 1, 2023 and
rescinding Resolution No. 2022-07; and (2) adopt Resolution No. 2023 -XX
adjusting sewer rate schedules and charges effective July 1, 2023 and
rescinding Resolution No. 2022-08.
9.2. Adopting Water and Sewer Development and Customer Service Fees
Recommendation: That the Board of Directors (1) adopt Resolution No. 2023 -
XX adopting Water Development and Customer Service Fees effective July 1,
2023 and rescinding Resolution No. 2022-09; and (2) adopt Resolution No.
2023 -XX adopting Sewer Development and Customer Service Fees effective
July 1, 2023 and rescinding Resolution No. 2022-10.
9.3. Adopting Fats, Oils, and Grease Control Program Fees
Recommendation: That the Board of Directors adopt Resolution No. 2023 -XX
adopting Fats, Oils, and Grease Control Program Fees and rescinding
Resolution No. 2022-11.
9.4. Adopting the Operating Budget for Fiscal Year 2023-24 (Financial Summaries)
Recommendation: That the Board of Directors adopt Resolution No. 2023 -XX
adopting the Operating Budget for Fiscal Year 2023-24 (Financial Summaries)
and rescinding Resolution No. 2022-13 effective June 30, 2023.
9.5. Designation of Voting Representative for Association of California Water
Agencies (ACWA) Board Officers' Election
Recommendation: That the Board of Directors designate one Director to serve
as the District's voting representative in the upcoming election for ACWA
President and Vice President for the 2024-25 term.
DISCUSSION ITEMS
Page 2 of 107
This portion of the agenda is for matters that cannot reasonably be expected to be concluded by action
of the Board (or Committee) at the meeting, such as technical presentations, drafts of proposed policies,
or similar items for which staff is seeking advice and counsel. Time permitting, it is generally in the
District's interest to discuss these more complex matters at one meeting and consider formal action at
another meeting. This portion of the agenda may also include items for information only.
10.1. Branding for PFAS Water Treatment Plant
11. REPORTS, INFORMATION ITEMS, AND COMMENTS
11.1. Director's Reports
11.2. General Manager's Report
11.3. General Counsel's Report
11.4. Future Agenda Items and Staff Tasks
12. COMMITTEE REPORTS
12.1. Interagency Committee with MWDOC and OCWD
Miller / DesRoches - Next meeting will be scheduled when needed.
12.2. Joint Agency Committee with City of Yorba Linda
Lindsey / DesRoches - Minutes of the meeting held Monday, May 1, 2023 will
be presented when available. Next meeting yet to be scheduled.
12.3. Joint Agency Committee with City of Placentia
Lindsey / DesRoches - Next meeting yet to be scheduled.
12.4. Joint Agency Committee with City of Brea
Barbre / Lindsey - Initial meeting yet to be scheduled.
12.5. Joint Agency Committee with Placentia-Yorba Linda Unified School District
Barbre / Lindsey - Initial meeting is scheduled Wednesday, May 31, 2023 at
9:00 a.m. at YLWD.
13. BOARD OF DIRECTORS ACTIVITY CALENDAR
13.1. Meetings from June 2 - June 30, 2023
14. CLOSED SESSION
The Board may hold a closed session on items related to personnel, labor relations and/or litigation. The
public is excused during these discussions.
14.1. Conference with Legal Counsel - Existing Litigation
Pursuant to Paragraph (1) of Subdivision (d) of Section 54956.9 of the California
Government Code
Name of Case: YLWD v. Alex Winsberg (Orange County Superior Court - Case
No. 30-2022-01284814-CU-OR-CJC)
14.2. Conference with Labor Negotiators
Pursuant to Section 54957.6 of the California Government Code
Agency Designated Representative: General Manager
Employee Organization: Yorba Linda Water District Employees Association
14.3. Conference with Labor Negotiators
Pursuant to Section 54957.6 of the California Government Code
Page 3 of 107
Agency Designated Representative: General Manager
Unrepresented Employees: All Unrepresented Classifications
15. ADJOURNMENT
15.1. The next regular Board meeting is scheduled Thursday, June 15, 2023 at 3:00
p.m.
Items Distributed to the Board Less Than 72 Hours Prior to the Meeting-
Non-exempt
eetingNon-exempt materials related to open session agenda items that are distributed to a majority of the Board of
Directors (or Committee Members) less than seventy-two (72) hours prior to the meeting will be available for
public inspection in the lobby of the District's Administrative building located at 1717 E Miraloma Ave, Placentia
CA 92870 during regular business hours. When practical, these materials will also be posted on the District's
website at https://ylwd.com/. (GC 54957.5)
Accommodations for the Disabled
Requests for disability -related modifications or accommodations, including auxiliary aids or services, required for
participation in the above -posted meeting should be directed to the Board Secretary at (714) 701-3020 at least 24
hours in advance. (GC 54954.2(a))
Page 4 of 107
ITEM NO. 8.1.
Yorba Linda
Water District
AGENDA REPORT
MEETING DATE: June 1, 2023
TO: Board of Directors
FROM: Mark Toy, General Manager
STAFF CONTACTS: Annie Alexander, Senior Executive Assistant / Board Secretary
SUBJECT: Minutes of the Board of Directors Meeting Held May 4, 2023
RECOMMENDATION:
That the Board of Directors approve the minutes as presented.
ATTACHMENTS:
1. Draft Minutes for May 4, 2023 Board Meeting
Page 5 of 107
1
E
3.
MINUTES OF THE
YORBA LINDA WATER DISTRICT
BOARD OF DIRECTORS REGULAR MEETING
Thursday, May 4, 2023, 3:00 p.m.
1717 E Miraloma Ave, Placentia CA 92870
PARTICIPATION INSTRUCTIONS
Were included on the agenda.
CALL TO ORDER
The meeting was called to order at 3:00 p.m.
PLEDGE OF ALLEGIANCE
Engineering Manager Weston led the pledge.
4. ROLL CALL
Pi
6.
DIRECTORS PRESENT
Brett R. Barbre, President
Trudi DesRoches, Vice President
Tom Lindsey
J. Wayne Miller, PhD
DIRECTORS ABSENT
Phil Hawkins
2023 -XXX
STAFF PRESENT
Doug Davert, Assistant General Manager
Gina Knight, Human Resources and Risk Manager
Delia Lugo, Finance Manager
Rosanne Weston, Engineering Manager
Jeff McDonald, Maintenance Superintendent
Malissa Muttaraid, Interim Public Affairs Officer
Annie Alexander, Board Secretary
ALSO PRESENT
Andrew Gagen, General Counsel, Kidman Gagen Law LLP
ADDITIONS/DELETIONS TO THE AGENDA
None.
5.1. AB 2449 Teleconference Requests
None.
INTRODUCTIONS AND PRESENTATIONS
6.1. Elected Official Liaison Reports
None.
Minutes of the YLWD Board of Directors Regular Meeting Held May 4, 2023 at 3:00 p.m.
Page 6 of 107
2023 -XXX
7. PUBLIC COMMENTS
None.
The following item was taken out of order.
10. DISCUSSION ITEMS
10.1. Status of Investments Held in Public Agency Retirement Services (PARS)
Section 115 Trust
Angela Tang, Senior Coordinator for PARS, provided an overview of the
members and role of the PARS trust team. She also summarized the District's
investment strategy and contributions toward pre -funding employee pensions
and other post -employment benefits (OPEB), most recent OPEB actuarial
results, and funding status as of June 30, 2021.
Keith Stribling, Senior Portfolio Manager for HighMark Capital Management,
reviewed the District's investment portfolio performance, the impact of
various economic factors, and the performance of selected investment
vehicles. Discussion then touched on the process for choosing and vetting
investment vehicles and utilizing the trust for increased financial flexibility.
8. CONSENT CALENDAR
President Barbre requested to remove Item Nos. 8.1., 8.2., and 8.6. from the Consent
Calendar for separate action. Director Lindsey also requested to remove Item No.
8.3.
Director DesRoches made a motion, seconded by Director Lindsey, to approve the
remainder of the Consent Calendar. Motion carried 4-0-0-1 with Director Hawkins
absent.
8.4. Unaudited Financial Statements for the Third Quarter of Fiscal Year 2022-23
Recommendation: That the Board of Directors receive and file the Unaudited
Financial Statements for the Third Quarter of Fiscal Year 2022-23.
8.5. Directors and General Manager Fees and Expenses Report for the Third
Quarter of Fiscal Year 2022-23
Recommendation: That the Board of Directors receive and file the Directors'
and General Manager Fees and Expenses Report for the Third Quarter of Fiscal
Year 2022-23.
Minutes of the YLWD Board of Directors Regular Meeting Held May 4, 2023 at 3:00 p.m. 2
Page 7 of 107
2023 -XXX
8.7. Declaration of Restrictive Covenants with the Property Owners of 4242
Avocado Avenue, Yorba Linda
Recommendation: That the Board of Directors authorize the Board President
and General Manager to execute a Declaration of Restrictive Covenants with
the property owners of 4242 Avocado Avenue, Yorba Linda.
ITEMS REMOVED FROM THE CONSENT CALENDAR FOR SEPARATE ACTION
President Barbre requested the minutes for the Board meeting on April 20, 2023 - Item
No. 7.1. be amended to reflect that staff had confirmed the materials being utilized
to reline the waterlines met all standards of the California Department of Public
Health and U.S. Environmental Protection Agency for potable drinking water.
Discussion followed regarding the status of exploring ACH services for accounts
payable, the return on District investments, and the status of engaging PFM Asset
Management for investment management services. Also discussed was the transfer
of ownership of the PFAS Water Treatment Plant to YLWD, visual representation of
water/sewer fund revenues and expenses in financial reports, revisions to certain
employee position classifications, and the recent employee compensation study.
Consideration of Item No. 8.6. was deferred to the next Board meeting.
Director Barbre made motion, seconded by Director Lindsey, to approve Item Nos.
8.1., 8.2., and 8.3. Motion carried 4-0-0-1 with Director Hawkins absent.
8.1. Minutes of the Board of Directors Meetings Held April 6 - April 20, 2023
Recommendation. That the Board of Directors approve the minutes as
revised.
8.2. Payment of Bills, Refunds, and Wire Transfers
Recommendation: That the Board of Directors ratify and authorize
disbursements in the amount of $3,673,917.63.
8.3. Cash and Investment Reports for Month Ended March 31, 2023
Recommendation: That the Board of Directors receive and file the Cash and
Investment Reports for the Period Ended March 31, 2023.
Consideration of the following item was deferred to the next Board meeting.
8.6. Ratifying Revised Budgeted Positions for the Remainder of Fiscal Year 2022-23
and Amending Exhibits in the Personnel Manual for Unrepresented Employees
and Yorba Linda Water District Employees Association Memorandum of
Understanding
Minutes of the YLWD Board of Directors Regular Meeting Held May 4, 2023 at 3:00 p.m. 3
Page 8 of 107
2023 -XXX
Recommendation: That the Board of Directors adopt Resolution No. 2023 -XX:
(1) ratifying amendments to the budgeted positions for the remainder of Fiscal
Year 2022-23; (2) amending Exhibit A of the Personnel Manual for
Unrepresented Employees for Fiscal Years 2019-2023; and (3) amending Exhibit
A of the Yorba Linda Water District Employees Association Memorandum of
Understanding for Fiscal Years 2019-2023.
9. ACTIONS CALENDAR
9.1. Positions on Federal Legislation
President Barbre recommended the Board consider taking a support position
on HR 872 and HR 215. Following brief discussion, Eric O'Donnell, Deputy
Director for Townsend Public Affairs, offered to contact ACWA and inquire as
to whether ACWA was taking an official position on the bills. Mr. O'Donnell
then briefed the Board on the key components of each bill.
Director Miller made a motion, seconded by Director Lindsey, to support the
following legislation: HR 872 Federally Integrated Species Health (FISH) Act,
and HR 215 - Working to Advance Tangible and Effective Reforms (WATER) for
California Act. Motion carried 4-0-0-1 with Director Hawkins absent.
At the request of Assistant General Manager Davert, Mr. O'Donnell also
briefed the Board on AB 755 - Public Entity Urban Water Supplier Cost -of -
Service, and AB 1594 - Medium and Heavy -Duty Zero -Emission Vehicles.
Consideration of taking a position on these two bills will be placed on the
agenda for the next Board meeting.
11. REPORTS, INFORMATION ITEMS, AND COMMENTS
11.1. Director's Reports
The Directors reported on their attendance at recent meetings and events.
11.2. General Manager's Report
Was included in the agenda packet.
11.3. General Counsel's Report
None.
11.4. Future Agenda Items and Staff Tasks
President Barbre requested an update on the circumstances between
Serrano Water District and Irvine Ranch Water District in regard to the Santiago
Minutes of the YLWD Board of Directors Regular Meeting Held May 4, 2023 at 3:00 p.m. 4
Page 9 of 107
2023 -XXX
Dam. He also suggested the District consider what support could be provided
to Serrano Water District and commented on the District's social media
content. Director Miller requested the District's general fact sheet be updated
and made available for distribution. President Barbre then suggested staff
participate in an upcoming ACC -OC committee meeting during which a
representative from SoCal Gas was to discuss local projects. He also
requested that the proposed revisions to the employee
harassment/discrimination/retaliation prevention policy and branding for the
PFAS Water Treatment Plant be discussed at a future Board meeting.
12. COMMITTEE REPORTS
12.1. Interagency Committee with MWDOC and OCWD
Miller / DesRoches - Next meeting will be scheduled when needed.
12.2. Joint Agency Committee with City of Yorba Linda
Lindsey / DesRoches - Minutes from meeting held Monday, May 1, 2023 at
4:00 p.m. will be presented when available. Next meeting yet to be
scheduled.
12.3. Joint Agency Committee with City of Placentia
Lindsey / DesRoches - Next meeting yet to be scheduled.
12.4. Joint Agency Committee with City of Brea
Barbre / Lindsey - Initial meeting yet to be scheduled.
12.5. Joint Agency Committee with Placentia-Yorba Linda Unified School District
Barbre / Lindsey - Initial meeting is scheduled Wednesday, May 31, 2023 at
9:00 a.m. at YLWD.
13. BOARD OF DIRECTORS ACTIVITY CALENDAR
13.1 Meetings from May 5, 2023 - May 31, 2023
14. ADJOURNMENT
14.1. The meeting was adjourned at 4:49 p.m.
Annie Alexander
Board Secretary
Minutes of the YLWD Board of Directors Regular Meeting Held May 4, 2023 at 3:00 p.m. 5
Page 10 of 107
ITEM NO. 8.2.
Yorba Linda
Water District
AGENDA REPORT
MEETING DATE: June 1, 2023
TO: Board of Directors
FROM: Mark Toy, General Manager
STAFF CONTACTS: Delia Lugo, Finance Manager
Keri Hollon, Accounting Assistant II
SUBJECT: Payments of Bills, Refunds, and Wire Transfers
RECOMMENDATION:
That the Board of Directors ratify and authorize disbursements in the amount of $2,268,619.26.
BACKGROUND:
Section 31302 of the California Water Code says the District shall pay demands made against it
when the Board of Directors has approved them. Pursuant to law, staff is hereby submitting the list of
disbursements for May 6, 2023 through June 2, 2023, for the Board of Directors' approval. Items
within this disbursement list include:
Ten Highest Expenses for Disbursement
Pascal & Ludwig Constructors, Inc
467,065.60
J09-22 #22 Well 22 Equipping
Southern Calif Edison Co.
129,866.77
Electricity Charges - April 2023 Various Locations
ACWA/JPIA
129,370.51
Medical & Dental Premium June 2023
Municipal Water District
76,099.44
Water Deliveries - March 2023
Pacific Hydrotech Corporation
72,061.11
J18-27 Hidden Hills Booster Pump Station Service
Pacific Hydrotech Corporation
66,302.40
J20-37 Timber Ridge Booster Pump Station Service
Michael K. Nunley & Associates
44,838.23
J21-32 Professional Services March 2023
Southern Calif Gas Co.
44,002.26
Gas Charges - April 2023 Various Locations
A & Y Asphalt Contractors Inc.
32,925.00
Permanent Asphalt Repairs - Various Locations
Tetra Tech, Inc.
25,205.00
J20-37 Professional Services February 2023
$ 1,087,736.32
Other Routine Invoices $ 511,081.32
Accounts Payable Check Register Total $ 1,598,817.64
Payroll No. 09 $ 341,796.34
Payroll No. 10 328,005.28
Total Disbursements $ 2,268,619.26
A summary of the disbursements is attached.
Page 11 of 107
ATTACHMENTS:
1. Cap Sheet for June 1, 2023
2. Check Register for May 18, 2023
3. Credit Card Register for May 18, 2023
4. Check Register for June 1, 2023
Page 12 of 107
Summary of Disbursements
June 1, 2023
CHECK NUMBERS:
5/18/2023
Computer Checks 81974-82044
$
913,564.65
6/1/2023
Computer Checks 82049-82126
427,289.24
$
1,340,853.89
WIRES:
W050923
Southern Calif Edison Co.
$
129,866.77
W051523
Municipal Water District
76,099.44
W051523A
Southern Calif Gas Co.
44,002.26
W051523B
Switch Ltd
713.00
W051923
American Business Bank
3,489.60
W060223
American Business Bank
3,792.68
$
257,963.75
TOTAL OF CHECKS & WIRES
$
1,598,817.64
PAYROLL NO. 09:
Direct Deposits
$
213,933.20
Payroll Taxes
56,868.53
EFT -- CalPERS
48,912.44
Third Party Checks
81969-81972
22,082.17
$
341,796.34
PAYROLL NO. 10:
Direct Deposits
$
205,898.02
Payroll Taxes
52,644.30
EFT -- CalPERS
48,268.98
Third Party Checks
82045-82048
21,193.98
$
328,005.28
TOTAL OF PAYROLL
$
669,801.62
------------------------------------------------------------------------------------------------------------------
DISBURSEMENT TOTAL $ 2,268,619.26
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APPROVED BY THE BOARD OF DIRECTORS MINUTE ORDER AT BOARD
MEETING OF JUNE 1, 2023
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Page 13 of 107
Yorba Linda Water District
Check Register
For Checks Dated: 05/05/2023thru 05/18/2023
Check No.
Date
Vendor Name
Amount Description
81974
05/18/2023
REAL ESTATE ESTABLISHMENT
369.57 CUSTOMER REFUND
81975
05/18/2023
ETCO HOMES
1,260.29 CUSTOMER REFUND
81976
05/18/2023
ANGELA CONTRERAS
88.42 CUSTOMER REFUND
81977
05/18/2023
LAURA DIAZ
104.81 CUSTOMER REFUND
81978
05/18/2023
YOU AESTHETICS
433.22 CUSTOMER REFUND
81979
05/18/2023
Albert A. Webb Associates
2,730.25 J09-22 #22 WELL 22 PROFESSIONAL SERVICES MARCH 2023
81980
05/18/2023
Alternative Hose Inc.
586.28 PARTS FOR UNIT #139 & HOSE FOR PRODUCTION
81981
05/18/2023
Amazon Capital Services
1,135.87 BREAKROOM SUPPLIES & PRODUCTION TOOLS
81982
05/18/2023
Aqua -Metric Sales Co.
23,409.71 OPERATIONS WORK MATERIAL
81983
05/18/2023
Aramark
349.30 UNIFORM SERVICE
81984
05/18/2023
Archie'sTowing
187.50 TOWING FEES - UNIT #207
81985
05/18/2023
AT & T - Calnet3
1,690.74 ATT CALNET
81986
05/18/2023
A & Y Asphalt Contractors Inc.
32,925.00 PERMANENT ASPHALT REPAIRS - VARIOUS LOCATIONS
81987
05/18/2023
BASE HILL INC.
6,142.58 JANITORIAL SERVICES
81988
05/18/2023
B.L. Wallace Distributor, Inc.
5,957.28 METER LIDS
81989
05/18/2023
BrightView Tree Care Services Inc.
8,408.00 MONTHLY LANDSCAPE SERVICE
81990
05/18/2023
CalCard US Bank
22,071.12 CREDIT CARD TRANSACTIONS - MARCH 2023
81991
05/18/2023
CB Technical
2,640.00 GIS & CMMS WORK MARCH & APRIL 2023
81992
05/18/2023
CertaPro Painters of Huntigton Beach
21,500.00 PAINTING OF VALLEY VIEW BOOSTER STATION
81993
05/18/2023
CIPO CLOUD SOFTWARE INC
700.00 CLOUD MONTHLY SUBSCRIPTION
81994
05/18/2023
Citizen's Business Bank
24,582.40 J09-22 #22 PASCAL & LUDWIG ESCROW HOLDING
81995
05/18/2023
City Of Placentia
6,036.45 SEWER COLLECTIONS - APRIL 2023
81996
05/18/2023
Clinical Lab. Of San Bern.
1,500.00 WATER QUALITY LAB WORK
81997
05/18/2023
DCL America Inc.
247.95 PARTS FOR LAKEVIEW ENGINE
81998
05/18/2023
Dick's Lock & Safe Inc.
1,780.89 SITE SERVICE CALLS & KEY COPIES
81999
05/18/2023
Discount Tire Centers (Andonian Enterprises Inc.)
1,689.52 TIRES FOR VARIOUS UNITS
82000
05/18/2023
Diversified Communications Services, Inc.
8,254.08 J23-08, 09, 10, 11, 12, 13 SECURITY PROJECT MATERIALS
82001
05/18/2023
Eisel Enterprises, Inc.
24,845.00 J22-15 FY23 VALVE ADJUSTMENT MATERIALS
82002
05/18/2023
Fieldman Rolapp & Associates
597.00 PROFESSIONAL SERVICES 3/2/23-3/16/23
82003
05/18/2023
Grainger
374.91 PARTS FOR CAR WASH
82004
05/18/2023
Haaker Equipment Co.
8,428.18 REPAIR FOR UNIT#197 & PART FOR UNIT#215
82005
05/18/2023
Harrington Industrial
839.64 PRODUCTION REPAIR PARTS & CL2 SYSTEM PARTS
82006
05/18/2023
Infosend Inc.
9,454.62 BILLING & POSTAGE CUSTOMER BILL
82007
05/18/2023
Jackson's Auto Supply - Napa
695.42 OIL FILTERS & PARTS FOR UNITS #160 & 194
82008
05/18/2023
Jeff Jenkins Service Technician
1,214.00 SERVICE WORK ON CAR WASH
82009
05/18/2023
JPR Systems Inc.
7,658.25 TRANSMITTER FOR CL2 SYSTEM
82010
05/18/2023
Khanh Phan
2,432.75 FY23 MODEL UPDATE STUDY
82011
05/18/2023
Konica Minolta Business
684.12 COPIER AGREEMENT
82012
05/18/2023
MAP Communications
416.36 AFTER HOURS PHONE SERVICE
82013
05/18/2023
Mc Fadden -Dale Hardware
1,144.88 PRODUCTION REPAIR PARTS & HYDRANT REPAIR PARTS
82014
05/18/2023
Mc Master -Carr Supply Co.
134.67 HARDWARE FOR CL2 ROOM
82015
05/18/2023
Michael K. Nunley & Associates
44,838.23 J21-32 PROFESSIONAL SERVICES MARCH 2023
82016
05/18/2023
Moulton Niguel Water District
4,000.00 WINS EVENT SPONSOR 4/14/23
82017
05/18/2023
Murcal, Inc.
601.65 STATIONARY ENGINE PARTS
82018
05/18/2023
New Pig Corporation
758.84 OIL SPILL MATERIAL
82019
05/18/2023
Nickey Kard Lock Inc
7,534.60 FUEL 4/1/23-4/15/23
82020
05/18/2023
Norm's Refrigeration & Ice Equipment
827.96 ICE MACHINE REPAIR
82021
05/18/2023
North American Recycling and Crushing, LLC
510.00 DISPOSAL OF OLD ROAD MATERIAL
82022
05/18/2023
Office Solutions
1,575.45 OFFICE SUPPLIES
82023
05/18/2023
Orange County - Tax Collector
249.00 OCSD COMM COST 4/23-6/23
82024
05/18/2023
Orkin Pest Control
758.97 PEST CONTROL
82025
05/18/2023
Pacific Hydrotech Corporation
66,302.40 J20-37 TIMBER RIDGE BOOSTER PUMP STATION SERVICE
82026
05/18/2023
Pascal & Ludwig Constructors, Inc
467,065.60 J09-22 #22 WELL 22 EQUIPPING
82027
05/18/2023
Pete's Road Service Inc
2,491.20 REPAIR FOR UNITS #175 & 210
82028
05/18/2023
Linde Gas & Equipment Inc.
208.52 WELDING SUPPLIES
82029
05/18/2023
Red Wing Shoes
224.11 SAFETY BOOTS FOR STAFF
82030
05/18/2023
Resource Computer Solutions
23,783.00 IT CONSULTATION 4/15/23-5/14/23
Page 14 of 107
82031
82032
82033
82034
82035
82036
82037
82038
82039
82040
82041
82042
82043
82044
W050923
W051523
W051523A
W051523B
W051923
81969
81970
81971
81972
05/18/2023 Security Solutions
05/18/2023 Shred Confidential, Inc.
05/18/2023 South Coast AQMD
05/18/2023 Source 1 Environmental
05/18/2023 Rachel Padilla/Petty Cash
05/18/2023 Tetra Tech, Inc.
05/18/2023 Titan Water Technology Inc
05/18/2023 Underground Service Alert
05/18/2023 United Rentals
05/18/2023 United Water Works, Inc.
05/18/2023 Vision Service Plan
05/18/2023 West Coast Batteries Inc
05/18/2023 YO Fire
05/18/2023 State Chemical Solutions
05/09/2023 Southern Calif Edison Co.
05/15/2023 Municipal Water District
05/15/2023 Southern Calif Gas Co.
05/15/2023 Switch Ltd
05/19/2023 American Business Bank
485.00 SECURITY SITE WORK RICHFIELD
79.88 MONTHLY SHRED SERVICE
4,009.58 EMISSIONS FEES & ICE TESTING FOR VARIOUS LOCATIONS
4,176.00 SEWER REPAIR PARTS
47.05 FOOD FOR OT STAFF & MILEAGE REIMBURSEMENT - TRUJILLO, M
25,205.00 J20-37 PROFESSIONAL SERVICES FEBRUARY 2023
295.00 QUARTERLY AC SERVICE
478.24 NEW TICKET CHARGES & CA STATE FEE
1,328.53 CONCRETE MIXER RENTAL
8,442.97 OPERATIONS WORK MATERIAL
2,237.13 VISION SERVICE PLAN - MARCH & APRIL 2023
728.03 BATTERY FOR UNITS #213
8,492.50 OPERATIONS WORK MATERIAL
129.18 CLEANING SUPPLIES
129,866.77 ELECTRICITY CHARGES - APRIL 2023 VARIOUS LOCATIONS
76,099.44 WATER DELIVERIES - MARCH 2023
44,002.26 GAS CHARGES - APRIL 2023 VARIOUS LOCATIONS
713.00 DATA HOSTING CO -LOCATION
3,489.60 PACIFIC HYDROTECH RETENTION ESCROW HOLDINGS
1, 104,140.1L
Payroll Checks #09
04/27/2023 PAYROLL- EMPLOYEE DIRECT DEPOSIT
213,933.20
04/27/2023 PAYROLL -PAYROLL TAX PAYMENT
56,868.53
04/27/2023 PAYROLL - CALPERS & TASC
48,912.44
04/27/2023 California State Disbursement Unit
751.84
04/27/2023 Colonial Life & Accident
87.42
04/27/2023 Lincoln Financial Group
3,473.91
04/27/2023 Nationwide Retirement Solutions
17,769.00
341,796.34
Page 15 of 107
18 -May -23
Cal Card Credit Card
U S Bank
Vendor Name
Amount Description
Cal Society -Municipal Finance Officers
50.00 MEMBERSHIP RENEWAL - TRUJILLO, M
Home Depot
113.00 FACILITIES ELECTRICAL SUPPLIES
Home Depot
27.92 TOOLS FOR PRODUCTION
Association of California Cities - Orange County
815.00 SPRING CONFERENCE REGISTRATION - DAVERT, D
City Of Brea
125.00 WEBINAR REGISTRATION - ALEXANDER, A
Maguroya
55.79 LUNCH MEETING -TOY, M & MILLER, J
Home Depot
166.01 LEAK CREW TOOLS & PAINT SUPPLIES
Lamp Post Pizza
84.27 IT LUNCH MEETING - 5 ATTEND
Blue -White Industries
237.35 PARTS FOR CL2 SYSTEM
Home Depot
13.54 TOOLS FOR HYDRANT CREW
Hilton Hotels
691.04 LODGING - LCW CONFERENCE - KNIGHT, G
Calif Water Environ Assn (CWEA)
165.00 SEWER TRAINING SEMINAR - 3 ATTEND
Hilton Hotels
39.57 LCW CONFERENCE MEAL- SEGURA, J
Home Depot
48.32 WATER OPERATIONS HARDWARE
Grainger
58.04 PARTS FOR CAR WASH
Home Depot
34.01 OFFICE SUPPLIES
Hilton Hotels
72.15 LCW CONFERENCE MEAL - SEGURA, J & KNIGHT, G
Home Depot
193.79 FACILITIES ELECTRICAL SUPPLIES
Time Warner Cable
656.68 INTERNET & DISTRICT TV SERVICES
Hilton Hotels
412.23 LODGING - LCW CONFERENCE - SEGURA, J
Hilton Hotels
412.23 LODGING - LCW CONFERENCE - DECRISCIO, J
The Art of Carving Ice, Inc.
65.25 ICE FOR EVENT
ZOOM
84.97 VIRTUAL MEETING SUBSCRIPTION
SMARTSHEET
9.00 MONTHLY SOFTWARE SUBSCRIPTION
VONS
6.98 SUPPLIES FOR DISTRICT MEETING
ZOOM
15.99 VIRTUAL MEETING SUBSCRIPTION
Adobe
54.99 SOFTWARE LICENSE
ONLINE Information Services, Inc.
355.05 ONLINE UTILITY EXCHANGE & COLLECTION
Republic Services #676
739.45 DISPOSAL SERVICE
Liebert Cassidy Whitmore
475.00 CERTIFICATION COURSE REGISTRATION - SEGURA, J
Custom Signs
29.83 NAMEPLATE HOLDER
PASMA
75.00 MEETING REGISTRATION - KNIGHT, G
Happy Jacks
36.96 LUNCH MEETING - 2 ATTEND
Newstripe Inc.
85.14 PAINTING SUPPLIES
BUCK ART MATERIAL
10.24 OFFICE SUPPLIES
Cal Society -Municipal Finance Officers
135.00 OC CHAPTER EVENT REGISTRATION - 3 ATTEND
Green Valley Ranch Resort
136.80 LODGING DEPOSIT -AAREW CEREMONY - TOY, M
Foundation Building Materials
294.77 INSULATION FOR AGM OFFICE
Titan Fittings
(523.84) PRODUCTION PARTS REFUND
Long Beach Airport Parking
19.00 TRAVEL EXPENSE - LEGISLATIVE SYMPOSIUM - TOY, M
UBER
23.93 TRAVEL EXPENSE - LEGISLATIVE SYMPOSIUM - TOY, M
Home Depot
279.68 GREASE GUN & CARTRIDGE FOR FACILITIES
Titan Fittings
571.11 FITTING FOR TEST STATIONS
UBER
26.94 TRAVEL EXPENSE - LEGISLATIVE SYMPOSIUM - TOY, M
Bitwarden Inc.
180.00 PASSWORD PROGRAM
Lance, Soll & Lunghard LLP
95.00 GASB UPDATE EVENT REGISTRATION - PHUONG, S
WEBSTAURANT STORE
131.11 WALL SHELVES
Air Resources Board
19.48 CONVENIENCE FEE FOR CARB RENEWAL
Air Resources Board
735.00 CARB RENEWAL
Costco
87.21 BREAKROOM SUPPLIES
Ralphs
106.95 OFFICE SUPPLIES
APPLE
0.99 OFFICE EXPENSE
AutoZone
40.37 PARTS FOR CAR WASH
Home Depot
113.07 TOOLS FOR PRODUCTION
Home Depot
34.42 TOOLS FOR HYDRANT CREW
Corner Bakery
1,026.50 LUNCH AND LEARN SUPPLIES
Home Depot
85.07 BUILDING REPAIR MATERIALS
ZOOM
15.99 VIRTUAL MEETING SUBSCRIPTION
Time Warner Cable
231.18 INTERNET & DISTRICT TV SERVICES
Craftsman Wood Fired Pizza
140.83 EXECUTIVE TEAM MEETING - 5 ATTEND
Home Depot
100.25 J23-10 WELL #21 SECURITY PROJECT PARTS
Home Depot
121.73 J23-10 WELL #21 SECURITY PROJECT PARTS
Home Depot
500.00 J23-10 WELL #21 SECURITY PROJECT PARTS
Amazon Capital Services
21.74 OFFICE SUPPLIES
Cal State University, Sacramento
378.85 WASTEWATER COLLECTIONS SYSTEM MANUAL
Page 16 of 107
Home Depot
88.19 TOTES FOR WAREHOUSE
TrafFix Devices, Inc.
839.78 TRAFFIC SIGN STAND
City Of Placentia
460.00 ENCROACHMENT PERMIT
City Of Placentia
4,656.00 J21-36 BNSF PLAN CHECK FEES
Amazon Capital Services
75.92 OFFICE SUPPLIES
Cortina's Orange
27.18 FACILITIES EXPO LUNCH
Anaheim Convention Center
20.00 PARKING FOR FACILITIES EXPO
Calif Water Environ Assn (CWEA)
110.00 CWEA MEMBERSHIP RENEWAL- MCDONALD, J
deRose Promos
13.05 NAME BADGE
Home Depot
55.58 J23-10 WELL #21 SECURITY PROJECT PARTS
Time Warner Cable
232.18 INTERNET & DISTRICT TV SERVICES
WPForms, LLC
79.00 WEBSITE FORM DESIGN SERVICE
Project Management Institute
139.00 ANNUAL MEMBERSHIP RENEWAL- WESTON, R
Time Warner Cable
2,038.49 INTERNET & DISTRICT TV SERVICES
California Department of Tax
329.00 2022 USE TAX FILING
California Department of Tax
7.57 2022 USE TAX FILING FEE
Calif Water Environ Assn (CWEA)
202.00 CWEA MEMBERSHIP RENEWAL- ISBELL, N
Home Depot
209.42 J23-13 LAKEVIEW SECURITY PROJECT PARTS
Home Depot
450.30 J23-08 HIGHLAND SECURITY PROJECT PARTS
Home Depot 394.54 J23-13 LAKEVIEW SECURITY PROJECT PARTS
22,071.12
Page 17 of 107
Yorba Linda Water District
Check Register
For Checks Dated: 05/19/2023thru 06/01/2023
Check No.
Date
Vendor Name
Amount Description
82049
06/01/2023
LEONARD TULLGREN
2,500.00 CUSTOMER REFUND
82050
06/01/2023
ROBERT ROSEN
111.77 CUSTOMER REFUND
82051
06/01/2023
REAL ESTATE ESTABLISHMENT
130.43 CUSTOMER REFUND
82052
06/01/2023
JOANNE E MAGGIO
33.23 CUSTOMER REFUND
82053
06/01/2023
OPEN DOOR LABS INC
443.08 CUSTOMER REFUND
82054
06/01/2023
MATT MILLER
3.86 CUSTOMER REFUND
82055
06/01/2023
FIRST TEAM PROPERTY MANAGEMENT
366.25 CUSTOMER REFUND
82056
06/01/2023
PINNACLE INTL PROPERTY SERVICES
92.79 CUSTOMER REFUND
82057
06/01/2023
WON SOH
11.88 CUSTOMER REFUND
82058
06/01/2023
WEI ZHANG
0.13 CUSTOMER REFUND
82059
06/01/2023
TLC PROPERTY MANAGEMENT
218.16 CUSTOMER REFUND
82060
06/01/2023
ANTONIO JUAREZ
38.86 CUSTOMER REFUND
82061
06/01/2023
PREMIER CONSULTING INC
444.26 CUSTOMER REFUND
82062
06/01/2023
RAYANSH LLC
436.54 CUSTOMER REFUND
82063
06/01/2023
A-1 Fence
10,783.00 J23-18 WELL#20 FENCE
82064
06/01/2023
ACWA/JPIA
129,370.51 MEDICAL & DENTAL PREMIUM JUNE 2023
82065
06/01/2023
AIRGAS INC
201.79 WELDING SUPPLIES
82066
06/01/2023
Amazon Capital Services
33.98 MATERIALS FOR HYDRANT CREW
82067
06/01/2023
Aqua -Metric Sales Co.
15,420.19 OPERATIONS WORK MATERIAL
82068
06/01/2023
Aramark
789.87 UNIFORM SERVICE
82069
06/01/2023
AT & T - Calnet3
2,839.25 ATT CALNET
82070
06/01/2023
BrightView Tree Care Services Inc.
4,052.00 LANDSCAPE SERVICE FOR GARDENIA & VALLEY VIEW
82071
06/01/2023
Business Process Automation Company
7,846.88 SCANNER FOR RECORDS
82072
06/01/2023
CDW Government, Inc
3,247.53 J23-08 & J23-09 SECURITY CAMERAS
82073
06/01/2023
City Of Anaheim - Anaheim Public Utilities
19,340.74 ELECTRICAL CHARGES APRIL 2023 - VARIOUS LOCATIONS
82074
06/01/2023
Coastline Equipment
1,265.78 REPAIR FOR UNIT#240
82075
06/01/2023
Communications Lab
5,000.00 PROFESSIONAL SERVICES APRIL 2023
82076
06/01/2023
Culligan of Santa Ana
2,216.10 EQUIPMENT PE SOFTENER
82077
06/01/2023
Dell Financial Services LLC
5,361.26 LAPTOP & DOCK FOR STAFF
82078
06/01/2023
Diversified Communications Services, Inc.
480.09 J23-09 YORBA LINDA BOOSTER SECURITY PROJECT MATERIALS
82079
06/01/2023
Enkay Engineering & Equipment Inc
950.00 CEMENT PIPE PICKUP
82080
06/01/2023
Enthalpy Analytical, Inc.
9,661.88 WATER QUALITY TESTING
82081
06/01/2023
Factory Motor Parts
372.84 PARTS FOR UNIT #212
82082
06/01/2023
Grainger
35.51 0 -RING FOR HYDRANTS
82083
06/01/2023
Hach Company
1,076.32 WATER TESTING MATERIAL
82084
06/01/2023
Hayes Automation Inc.
465.04 GAS DETECTORS FOR OPERATIONS
82085
06/01/2023
Hushmand Associates Inc
8,018.00 J09-22 #22 WELL #22 SURGE TANK CONSTRUCTION
82086
06/01/2023
Infosend Inc.
2,692.89 BILLING & POSTAGE CUSTOMER BILL
82087
06/01/2023
Jackson's Auto Supply - Napa
7.49 PART FOR WELL #18
82088
06/01/2023
KB Design
590.19 EMBROIDERY FOR STAFF POLOS
82089
06/01/2023
Kenny Graff
183.79 SAFETY BOOTS FOR STAFF
82090
06/01/2023
Kidman Gagen Law
18,271.40 LEGAL SERVICES - APRIL 2023
82091
06/01/2023
Killingsworth Gear
117.05 SERVICE WORK FOR WELL #1
82092
06/01/2023
Kimball Midwest
534.68 MECHANIC SHOP SUPPLIES
82093
06/01/2023
LPR-Laser Printer Repair Co
524.44 ON SITE SERVICE REPAIRS
82094
06/01/2023
Managed Health Network
168.75 EAP - MAY 2023
82095
06/01/2023
Mc Fadden -Dale Hardware
26.72 PRODUCTION REPAIR PARTS
82096
06/01/2023
Mc Master -Carr Supply Co.
239.93 J23-08 & J23-13 SECURITY PROJECT PARTS
82097
06/01/2023
Minuteman Press
177.78 BUSINESS CARDS FOR STAFF
82098
06/01/2023
Michael K. Nunley & Associates
11,801.23 J21-32 PROFESSIONAL SERVICES MARCH 2023
82099
06/01/2023
NatPay Online Business Solutions
26.69 DOCULIVERY - APRIL 2023
82100
06/01/2023
Nickey Kard Lock Inc
7,561.90 FUEL 4/16/23-4/30/23
82101
06/01/2023
County of Orange
1,687.15 LANDFILL FEES
82102
06/01/2023
Pacific Hydrotech Corporation
72,061.11 J18-27 HIDDEN HILLS BOOSTER PUMP STATION SERVICE
82103
06/01/2023
Pete's Road Service Inc
1,226.00 TIRE REPAIR FOR UNIT#242
82104
06/01/2023
Phil's Arbor Care
1,300.00 WELL #20 & 21 LANDSCAPE SERVICE
82105
06/01/2023
Pollard Water
565.50 DIFFUSER FOR PRODUCTION
Page 18 of 107
82106
82107
82108
82109
82110
82111
82112
82113
82114
82115
82116
82117
82118
82119
82120
82121
82122
82123
82124
82125
82126
W060223
82045
82046
82047
82048
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/01/2023
06/02/2023
Precision Aerial Services, Inc
Psomas & Associates
P.T.I. Sand & Gravel, Inc.
Quinn Company
Raftelis Financial Consultants, Inc.
Red Wing Shoes
South Coast AQMD
Southern Calif Gas Co.
Strad Iing,Yocca,Carlson&Rauth
Sunrise Medical Group
Tom Lindsey
Townsend Public Affairs, Inc.
United Industries
United Rentals
UNUM Life Insurance Co. of America
United Water Works, Inc.
Vossler Company Inc
West Coast Batteries Inc
Western A/V
YO Fire
Zetroc Electric LLC
American Business Bank
1,551.36 REPAIR FOR UNIT #246
14,325.00 J20 -16S & J21-36 PROFESSIONAL SERVICES APRIL 2023
1,979.46 ROAD MATERIAL
3,673.37 PUMP FOR WELL#7
525.00 PROFESSIONAL SERVICES APRIL 2023
224.11 SAFETY BOOTS FOR STAFF
306.46 EMISSIONS FEES FOR VARIOUS LOCATIONS
6.90 FAIRMONT GAS CHARGES - MAY 2023
262.50 PROFESSIONAL SERVICES - BOND MATTERS
105.00 EMPLOYEE PHYSICALS
127.73 MILEAGE REIMBURSEMENT - ASCEAWARDS
5,000.00 CONSULTING SERVICES - MAY 2023
664.92 OPERATIONS PPE
980.81 123-18 CONCRETE MIXER RENTAL & BOOM LIFT RENTAL
5,072.71 LIFE,AD&D,STD<D -JUNE 2023
22,458.55 OPERATIONS WORK MATERIAL
3,415.50 METER FOR STATIONARY ENGINE
3,154.46 BATTERIES FOR GENERATORS
360.00 TOUCH PANELS SITE SERVICE
2,775.91 OPERATIONS WORK MATERIAL
6,895.00 CL2 BUILDING ELECTRICAL WORK
3,792.68 PACIFIC HYDROTECH RETENTION ESCROW HOLDINGS
Payroll Checks #10
05/11/2023
PAYROLL- EMPLOYEE DIRECT DEPOSIT
205,898.02
05/11/2023
PAYROLL -PAYROLL TAX PAYMENT
52,644.30
05/11/2023
PAYROLL - CALPERS & TASC
48,268.98
05/11/2023
California State Disbursement Unit
751.84
05/11/2023
Colonial Life & Accident
87.42
05/11/2023
Lincoln Financial Group
2,723.91
05/11/2023
Nationwide Retirement Solutions
17,630.81
aca,uu�.ca
Page 19 of 107
ITEM NO. 8.3.
Yorba Linda
Water District
AGENDA REPORT
MEETING DATE: June 1, 2023
TO: Board of Directors
FROM: Mark Toy, General Manager
STAFF CONTACTS: Delia Lugo, Finance Manager
SUBJECT: Budget to Actual Statements for Month Ending April 30, 2023
RECOMMENDATION:
That the Board of Directors receive and file the Budget to Actual Reports for the Month Ending
February 28, 2023.
SUMMARY:
Staff is presenting the Budget to Actual Reports for the month ending April 30, 2023, for the District
as a whole, as well as the individual water and sewer funds.
Cumulative Volumetric Water Revenue, as generated by customer water usage through the month
ending April 30, 2023, reflects an average decrease of approximately 2.6% as compared to the prior
year through the same reporting period. These results are predominantly due to customer
consumption being less than anticipated in direct correlation to the higher than average rainy winter
season and cooler than normal weather.
Total Variable Costs results, as reported through the month ending April 30, 2023, reflect an
approximate 29% decrease when compared to prior year results for the same reporting period. Use
of groundwater accounts for 85.5% of demand on the water system through this reporting month.
The YTD Total Net Position, as reported on the Consolidated and Water Fund Budget to Actual
Reports for the current reporting period, reflects a positive net result of approximately $26.2 million
predominantly due to the transfer of the asset value of the PFAS Water Treatment Plant Capital
Contribution from Orange County Water District. This is a non-cash transaction and the value of the
contributed capital asset will be depreciated over the life of the assets(s).
ATTACHMENTS:
April 2023 Budget to Actual Statements and Graphs
Page 20 of 107
Yorba Linda Water District
Summary Financial Report
Water & Sewer Funds
For Period Ending April 30, 2023
(With April 30, 2022 for comparison purposes)
Annual YTD April YTD YTD Actual Prior Year Prior Year YTD Actual YTD Actual
Budget Budget Actual Actual (Under) Over Apr Actual Actual (thru vs vs
FY23 FY23 FY23 FY23 YTD Budget FY22 April 2022) PY Actual $ PY Actual %
Revenue (Operating):
Water Revenue (Residential)
$16,933,387 $
14,393,379
$ 653,726
$11,135,965
$ (3,257,414) $
1,105,210 $
12,420,276
$ (1,284,311)
-10.34%
Water Revenue (Commercial & Fire Det.)
1,737,255 $
1,476,667
91,585
1,322,083
(154,584)
116,205
1,333,976
(11,893)
-0.89%
Water Revenue (Landscape/Irrigation)
4,046,832 $
3,439,807
31,509
2,605,964
(833,843)
251,801
3,115,500
(509,536)
-16.35%
Water Revenue (Service Charge)
14,720,797
12,267,331
1,229,286
12,180,156
(87,175)
1,123,456
11,101,768
1,078,388
9.71%
Water Revenue (PFAS Impact Fee)
-
-
-
-
-
889,401
(889,401)
-100.00%
Property Taxes - CFC Charges
3,103,900
2,948,705
869,154
3,088,858
140,153
833,241
2,888,455
200,403
6.94%
Sewer Charge Revenue
3,115,771
2,596,476
255,595
2,569,105
(27,371)
236,828
2,423,731
145,374
6.00%
Locke Ranch Assessments
363,158
345,000
117,304
348,882
3,882
110,339
326,708
22,174
6.79%
Other Operating Revenue
1,287,829
1,073,191
99,650
1,137,270
64,079
82,617
927,997
209,273
22.55%
Total Operating Revenue:
45,308,929
38,540,556
3,347,809
34,388,283
(4,152,272)
3,859,697
35,427,812
(1,039,529)
-2.93%
Revenue (Non -Operating):
Interest
106,925
89,104
298,882
892,319
803,215
29,113
101,611
790,708
778.17%
Property Tax
2,095,000
1,990,250
659,497
2,128,363
138,113
654,215
2,025,331
103,032
5.09%
Other Non -Operating Revenue
692,942
577,452
54,314
1,198,437
620,985
(40,992)
463,681
734,756
158.46%
Total Non -Operating Revenue:
2,894,867
2,656,806
1,012,693
4,219,119
1,562,313
642,336
2,590,623
1,628,496
62.86%
Total Revenue
48,203,796
41,197,361
4,360,502
38,607,402
(2,589,959)
4,502,033
38,018,435
588,967
1.55%
Expenses (Operating):
102,106
Variable Water Costs (G.W., Import & Powe
17,686,074
15,033,163
1,016,569
12,602,706
(2,430,457)
1,306,789
17,668,527
(5,065,821)
-28.67%
Salary Related Expenses
13,231,809
10,687,230
859,390
9,388,882
(1,298,348)
850,436
9,092,422
296,460
3.26%
Supplies & Services
9,258,295
7,715,246
513,073
6,151,116
(1,564,130)
773,228
5,100,694
1,050,422
20.59%
Total Operating Expenses
40,176,178
33,435,639
2,389,032
28,142,704
(5,292,935)
2,930,453
31,861,643
(3,718,939)
-11.67%
Expenses (Non -Operating):
Interest on Long Term Debt
2,436,750
2,030,625
190,760
1,846,836
(183,789)
103,146
1,033,854
812,982
78.64%
Other Expense
18,135
15,113
308
390,503
375,391
(126,333)
(95,650)
486,153
-508.26%
Total Non -Operating Expenses:
2,454,885
2,045,738
191,068
2,237,339
191,602
(23,187)
938,204
1,299,135
138.47%
Total Expenses
42,631,063
35,481,377
2,580,100
30,380,044
(5,101,334)
2,907,266
32,799,847
(2,419,804)
-7.38%
Net Position Before Capital Contributions
5,572,733
5,715,985
1,780,402
8,227,358
2,511,374
1,594,767
5,218,587
3,008,771
57.65%
Capital Contributions (Non -Cash
-
-
-
25,462,086
25,462,086
-
8,966
25,453,120
283884.90%
Transaction GASB 34 Compliant)
Net Position Before Depreciation
5,572,733
5,715,985
1,780,402
33,689,444
27,973,460
1,594,767
5,227,553
28,461,891
544.46%
Depreciation & Amortization
9,500,000
7,916,667
758,828
7,509,921
(406,746)
663,325
6,697,317
812,604
12.13%
Total Net Position
$ (3,927,267) $
(2,200,682)
$1,021,574
$26,179,523
$28,380,206 $
931,442 $
(1,469,764)
$ 27,649,287
-1881.21%
Page 21 of 107
Revenue (Operating):
Water Revenue (Residential)
Water Revenue (Commercial & Fire Det.)
Water Revenue (Landscape/Irrigation)
Water Revenue (Service Charge)
Water Revenue (PFAS Impact Fee)
Water Revenue (CFC)
Other Operating Revenue
Total Operating Revenue:
Revenue (Non -Operating):
Interest
Property Tax
Other Non -Operating Revenue
Total Non -Operating Revenue:
Total Revenue
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)
Salary Related Expenses
Supplies & Services:
Communications
Contractual Services
Data Processing
Dues & Memberships
Fees & Permits
Board Election
Insurance
Materials
District Activities, Emp Recognition
Maintenance
Non -Capital Equipment
Office Expense
Professional Services
Training
Travel & Conferences
Uncollectible Accounts
Utilities
Vehicle Equipment
Supplies & Services Sub -Total
Total Operating Expenses
Expenses (Non -Operating):
Interest on Long Term Debt
Other Expense
Total Non -Operating Expenses:
Total Expenses
Net Position Before Capital Contributions
Capital Contributions (Non -Cash Transaction -
GASB 34 Compliant)
Net Position Before Depreciation
Depreciation & Amortization
Total Net Position
Yorba Linda Water District
Water Fund
For Period Ending April 30, 2023
(With April 30, 2022 for comparison purposes)
YTD Only
Annual
YTD
April
YTD
YTD Actual
Prior Year
Prior YTD
YTD Actual
YTD - CUR
Budget
Budget
Actual
Actual
(Under)Over
Actual Apr
Actual(thru
vs
vs
FY23
FY23
FY23
FY23
YTD Budget
FY22
April 2022)
PY Actual $
PY Actual
$ 16,933,387
$14,393,379 $
653,726
$ 11,135,965
$ (3,257,414)
$ 1,105,210 $
12,420,276 $
(1,284,311)
-10%
1,737,255
$1,476,667
91,585
1,322,083
(154,584)
$ 116,205
1,333,976
(11,893)
-1
4,046,832
$3,439,807
31,509
2,605,964
(833,843)
$ 251,801
3,115,500
(509,536)
-16%
14,720,797
12,267,331
1,229,286
12,180,156
(87,175)
$ 1,123,456
11,101,768
1,078,388
10%
-
-
-
-
-
-
889,401
(889,401)
-100%
3,103,900
2,948,705
869,154
3,088,858
140,153
833,241
2,888,455
200,403
7%
1,171,574
976,312
93,712
1,050,274
73,962
73,834
783,244
267,030
34%
41,713,745
35,502,200
2,968,972
31,383,300
(4,118,900)
3,503,747
32,532,620
(1,149,320)
-4%
70,200
58,500
253,576
728,200
669,700
23,348
69,501
658,699
948%
2,095,000
1,990,250
659,497
2,128,363
138,113
654,215
2,025,331
103,032
5%
659,672
549,727
53,613
1,121,846
572,119
30,149
311,712
810,134
260%
2,824,872
2,598,477
966,686
3,978,409
1,379,933
647,414
2,406,544
1,571,865
65%
44,538,617
38,100,677
3,935,658
35,361,709
2,738,968
4,151,161
34,939,164
422,545
1%
17,686,074
15,033,163
1,016,569
12,602,706
(2,430,457)
1,306,798
17,668,536
(5,065,830)
-29%
11,359,392
9,174,894
725,114
7,932,234
(1,242,660)
735,678
7,822,666
109,568
1
166,307
138,589
10,244
148,277
9,688
13,834
91,372
56,905
62%
541,358
451,132
30,146
464,412
13,280
52,710
458,064
6,348
1
361,462
301,218
22,760
252,859
(48,359)
16,988
183,763
69,096
38%
82,932
69,110
1,917
69,542
432
2,163
75,206
(5,664)
-8%
416,062
346,718
23,095
393,988
47,270
20,808
309,128
84,860
27%
116,450
97,042
-
76,675
(20,367)
-
-
76,675
0%
369,402
307,835
28,395
259,171
(48,664)
18,931
199,681
59,490
30%
2,313,020
1,927,517
78,198
952,445
(975,072)
82,490
629,620
322,825
51
38,677
32,231
1,513
25,267
(6,964)
2,082
22,379
2,888
13%
1,122,055
935,046
53,511
701,578
(233,468)
115,308
831,314
(129,736)
-16%
151,105
125,921
43,905
167,503
41,582
30,419
112,094
55,409
49%
35,956
29,963
3,693
30,858
895
1,322
26,783
4,075
15%
1,560,430
1,300,358
96,873
965,062
(335,296)
220,775
866,373
98,689
11
69,748
58,123
1,027
23,253
(34,870)
1,214
22,351
902
4%
85,199
70,999
2,451
20,615
(50,384)
2,133
15,861
4,754
0%
8,500
7,083
(420)
13,742
6,659
(1,456)
5,690
8,052
142%
190,400
158,667
15,528
242,391
83,724
20,929
150,044
92,347
62%
473,350
394,458
41,817
580,739
186,281
49,225
317,527
263,213
83%
8,102,413
6,752,011
454,653
5,388,377
(1,363,634)
649,875
4,317,250
1,071,127
25%
37,147,879
30,960,067
2,196,336
25,923,317
(5,036,750)
2,692,351
29,808,452
(3,885,135)
-13%
2,436,750
2,030,625
190,760
1,846,836
(183,789)
103,146
1,033,854
812,982
79%
12,350
10,292
308
385,322
375,030
130,676
111,986
497,308
-444%
2,449,100
2,040,917
191,068
2,232,158
191,241
(27,530)
921,868
1,310,290
142%
39,596,979
33,000,984
2,387,404
28,155,475
4,845,509
2,664,821
30,730,320
2,574,845
-8%
4,941,638
5,099,693
1,548,254
7,206,234
2,106,541
1,486,340
4,208,844
2,997,390
71%
-
-
-
25,045,950
25,045,950
-
8,966
25,036,984
896600%
4,941,638
5,099,693
1,548,254
32,252,184
27,152,491
1,486,340
4,217,810
28,034,374
665%
8,005,000
6,670,833
633,676
6,246,407
(424,426)
539,359
5,457,722
788,685
14%
$ (3,063,362) $ (1,571,140)
914,578
$ 26,005,777
$ 27,576,917
$ 946,981 $
(1,239,912) $
27,245,689
-2197%
Page 22 of 107
3,000,000
2,412,958 2,439,092
2,500,000
2,240,006
1,718,486 \\�
2,000,000 1,671,801 1,586,479
1 729,514
1,660, 561 1,512,G43 1,448, 941
1,500,000
1,603,666
1,556,303
1,469,440
1,307,4
1,000,000 1'492'928
500,000
0
Jul
5 -Year Variable Costs Analysis
2,093,627
2,249,247
1,929,318
1,805,038 1,898.999 2,065,064 2,084,721
1,636,877 1,789,071
1,569,860 1,494,768
1,435,706 1,367,226 1,459,682
1,392,832 1,430,663 1,372,040 1,451,208
1,361,053 — 1,286,293.
1,306,610
1,162,129 � 1,231,436
1,306,798
1,058,481 915,454
1,254,568 1,016,568 1,305,692
77 1,185,077
1100,471
920,261 1,132,782
1,019,234 772,447
981,38 954,100 640,495
1,103,786 945,974
590,007
657,883
460,667
t FY19 Var Costs tFY20 Var Costs tFY21 Var Costs tFY22 Var Costs tFY23 Variable Cost
Aug Sept Oct Nov Dec Jan Feb Mar April
May June
Page 23 of 107
Revenue (Operating):
Sewer Charge Revenue
Locke Ranch Assessments
Other Operating Revenue
Total Operating Revenue:
Revenue (Non -Operating):
Interest
Other Non -Operating Revenue
Total Non -Operating Revenue:
Total Revenue
Expenses (Operating):
Salary Related Expenses
Supplies & Services:
Communications
Contractual Services
Data Processing
Dues & Memberships
Fees & Permits
Board Election
Insurance
Materials
District Activities, Emp Recognition
Maintenance
Non -Capital Equipment
Office Expense
Professional Services
Training
Travel & Conferences
Uncollectible Accounts
Utilities
Vehicle Equipment
Supplies & Services Sub -Total
Total Operating Expenses
Expenses (Non -Operating):
Other Expense
Total Non -Operating Expenses:
Total Expenses
Net Position Before Capital Contributions
Capital Contributions (Non -Cash Transaction -
GASB 34 Compliant)
Net Position Before Depreciation
Depreciation & Amortization
Total Net Position
Yorba Linda Water District
Sewer Fund
For Period Ending April 30, 2023
(With April 30, 2022 for comparison purposes)
Annual
YTD
April
YTD
YTD Actual
Prior Year
Prior Year
YTD Actual
YTD -CUR
Budget
Budget
Actual
Actual
(Under)Over
Actual Apr
Actual (thru
vs
vs
FY23
FY23
FY23
FY23
YTD Budget
FY22
Aril 2022)
PY Actual $
PY Actual %
$ 3,115,771 $
2,596,476
$ 255,595
$ 2,569,105
$ (27,371)
$ 236,828 $
2,423,731
$ 145,374
6.00%
363,158
345,000
117,304
348,882
3,882
110,339
326,708
22,174
6.79%
116,255
96,879
5,938
86,996
9,883
8,783
144,753
57,757
-39.90%
3,595,184
3,038,355
378,837
3,004,983
(33,372)
355,950
2,895,192
109,791
3.79%
36,725
30,604
45,306
164,118
133,514
5,765
32,109
132,009
411.13%
33,270
27,725
701
76,592
48,867
10,843
151,969
75,377
-49.60%
69,995
58,329
46,007
240,710
182,381
(5,078)
184,078
56,632
30.77%
3,665,179
3,096,684
424,844
3,245,693
149,009
350,872
3,079,270
166,423
5.40%
1,872,417
1,512,337
134,276
1,456,648
(55,689)
114,758
1,269,757
186,891
14.72%
26,693
22,244
1,808
18,567
(3,677)
2,441
16,335
2,232
13.66%
78,681
65,568
3,547
61,898
(3,670)
7,246
58,455
3,443
5.89%
55,152
45,960
4,016
43,547
(2,413)
2,595
30,604
12,943
42.29%
14,590
12,158
338
12,272
114
382
13,258
(986)
-7.44%
51,928
43,273
3,376
44,417
1,144
3,056
28,071
16,346
58.23%
20,550
17,125
-
13,531
(3,594)
-
-
0.00%
65,188
54,323
5,011
45,734
(8,589)
3,341
35,239
10,495
29.78%
64,280
53,567
1,553
60,385
6,818
915
49,339
11,046
22.39%
6,823
5,686
267
4,459
(1,227)
351
3,926
533
13.58%
405,845
338,204
4,399
163,103
(175,101)
34,601
216,187
(53,084)
-24.55%
60,195
50,163
9,931
61,908
11,746
7,297
53,480
8,428
15.76%
6,344
5,287
652
5,352
65
233
4,726
626
13.25%
168,330
140,275
10,586
113,784
(26,491)
31,665
178,052
(64,268)
-36.10%
13,402
11,168
422
10,515
(653)
726
9,310
1,205
12.94%
17,581
14,651
598
3,805
(10,846)
279
1,800
2,005
111.39%
1,500
1,250
(192)
3,410
2,160
(310)
1,628
1,782
109.46%
33,600
28,000
2,740
22,492
(5,508)
3,693
25,839
(3,347)
-12.95%
65,200
54,333
9,366
73,559
19,226
24,833
57,184
16,375
28.64%
1,155,882
963,235
58,418
762,738
(200,497)
123,344
783,433
(34,226)
-4.37%
3,028,299
2,475,572
192,694
2,219,386
(256,186)
238,102
2,053,190
152,665
7.44%
5,785
4,821
-
5,181
360
4,343
16,336
11,155)
-68.28%
5,785
4,821
-
5,181
360
4,343
16,336
(11,155)
(1)
3,034,084
2,480,393
192,694
2,224,567
255,826
242,445
2,069,526
155,041
7.49%
631,095
616,292
232,150
1,021,126
404,834
108,427
1,009,744
11,382
1.13%
-
-
416,136
416,136
-
-
416,136
-
631,095
616,292
232,150
1,437,262
820,970
108,427
1,009,744
427,518
42.34%
1,495,000
1,245,833
125,153
1,263,515
17,682
123,966
1,239,595
23,920
1.93%
$ (863,905) $
(629,542) $ 106,997
$ 173,747
$ 803,289
$ (15,539) $
(229,851) $ 403,598
175.59%
Page 24 of 107
ITEM NO. 8.4.
Yorba Linda
Water District
AGENDA REPORT
MEETING DATE: June 1, 2023
TO: Board of Directors
FROM: Mark Toy, General Manager
STAFF CONTACTS: Delia Lugo, Finance Manager
SUBJECT: Cash and Investment Reports and Graphs for Month Ending April 30,
2023
RECOMMENDATION:
That the Board of Directors receive and file the Cash and Investment Report for the Month Ending
April 30, 2023.
SUMMARY:
Government Code Section 530607, et. seq., requires the person delegated to invest funds to make a
monthly report of investments to the legislative body.
The Cash and Investment Portfolio Report presents the market value and percent yield for all District
investments by institution. The Cash and Investment Summary Report includes budget and actual
interest and average term portfolio information as well as market value broken out by reserve
categories. The Fair Value Measurement Report categorizes investments by the fair value hierarchy
established by generally accepted accounting principles. The Unrestricted Reserves and Days in
Cash Graph presents Water Unrestricted Reserve Balances and Days in Cash at a particular point in
time for the last seven years.
The average portfolio yield for the month ending April 30, 2023 is 2.60%
The District's Total Cash and Investment balance as of April 30, 2023 resulted in an overall net
increase from that of March 31, 2023 by approximately $1.5 million. A large account balance change
occurred as follows: an approximate $2.7 million net increase in the Water Operating Fund
predominantly due to the positive net result between operating revenues and expense. As well as the
receipt of April Special Assessment Apportionments in the amount of $1.5 million.
ATTACHMENTS:
April 2023 Cash and Investment Reports and Graphs
Page 25 of 107
Yorba Linda Water District
Cash & Investment Portfolio Report
April 30, 2023
Market % Date of Percent
Value Par of Total Institution Maturity Yield
Checking Account:
$
1,040,504
$
1,040,504
Wells Fargo Bank
$
1,040,504
$
1,040,504
1.54% Total
0.00%
Depository Account
$
1,398,963
1,398,963
US Bank Depository Account (Cielo Vista)
1.70%
$
1,398,963
$
1,398,963
2.07%
1.70%
Money Market Accounts:
$
19,992,459
$
19,992,459
US Bank (2017A & 2022A Revenue Bonds)
1.70%
$
4,407,884
4,407,884
US Bank (Money Market)
4.55%
$
1,191,125
1,191,125
Public Agency Retirement Svcs. (PARS)
4.49%
$
25,591,467
$
25,591,467
37.88% Total
2.43%
Pooled Investment Accounts:
$ 39,532,373 $ 39,532,373 Local Agency Investment Fund 2.87%
$ 39,532,373 $ 39,532,373 58.51% 2.87%
$ 67,563,307 S 67,563,307 100% Total Investments 2.60%
Per Government Code requirements, the Investment Report is in compliance with the Yorba
Linda Water District's Investment Policy, and there are adequate funds available to meet
budgeted and actual expenditures for the next six months.
Delia Lugo, Finance Manager
4/30/23
Page 26 of 107
INVESTMENT BY CATEGORY BALANCES (AS OF 4-30-2023)
■ Checking Account: Depository Account Checking Account:
2.07% ° —.01.54%
■ Money Market Accounts:
■ Certificates of Deposit:
■ Pooled Investment Accounts:
■ Depository Account
Pooled Investment
Accounts:
58.51%
Checking Account.
Money Market Accounts:
Certificates of Deposit.
Pooled Investment Accounts:
Depository Account
Total
Money Market
Accounts:
37.88%
$
1,040,504
1.54%
$
25,591,467
37.88%
$
-
0.00%
$
39,532,373
58.51%
$
1,398,963
2.07%
$
67,563,307
100.00%
Page 27 of 107
YLWD Cash & Investment Summary Report
Below is a chart summarizing the yields as well as terms and maturities for the month of April 2023:
Average
# of
Month Portfolio
Days to
of 2023 Yield
Maturity
April 2.30%
1
Below are charts comparing operating fund interest for current and prior fiscal years.
Actual Interest 4/30/2022 1/30/2023
Monthly- April $ 29,113 $ 298,882
Year -to -Date $ 101,610 $ 892,318
Budget 2021/2022 2022/2023
Interest Budget, April YTD $ 256,667 $ 89,104
Interest Budget, Annual $ 308,000 $ 106,925
Interest earned on investments is recorded in the fund that owns the investment.
Cash & Investment Summary Comparison Between Current and Previous Month
The distribution of investments in the portfolio both in dollars and as a percentage of the total portfolio by funds
is as follows:
The table below displays the District's Cash and Investment balance of $67.6 million which is allocated between the established
reserve funds, Wells Fargo Checking Account, and restricted funds held at U.S. Bank for current Bond transaction and PARS for
the pension/OPEB transactions. The number of Days in Cash are 351 for the Un -Restricted Water Reserve balance and 944 for the
Un -Restricted Sewer Reserve balances, as of April 30, 2023.
Wells Fargo Bank Checking
Water Operating
Sewer Operating
US Bank Held (Restricted)
Rev. Bond 2017A -Principal & Interest
Rev. Bond 2022A - Acquisition & COI
Depository Account - Cielo Vista Development
Public Agency Retirement Svc. -PARS (Restricted)
Total Cash and Investments
914,509
407,381
1,321,890
21,111,380
1,398,957
1,183,339
$ 66,086,667
543,940
496,563
1,040,504
135
19, 992, 323
1,398,963
1,191,125
$ 67,563,307
Page 28 of 107
FY23 Reserve
Cash and
Requirements
Investments
March 2023
%Alloc
April 2023
%Alloc
"Target
Available for
Fund Description
Balance
3/31/2023
Balance
4/30/2023
Levels"
CY Obligations
Water Operating Reserve
$
17,988,323
43.80%
$
20,717,910
47.15%
$ 19,792,315
$ 925,595
Water Emergency Reserve
7,411,591
18.05%
7,461,977
16.98%
7,450,000
11,977
Water Capital Project Reserve
3,360,094
8.18%
3,177,784
7.23%
11,721,573
(8,543,789)
MWD Contingency Reserve
-
0.00%
-
0.00%
1,000,000
(1,000,000)
Rate Stabilization Reserve
4,305,493
10.48%
4,331,296
9.86%
4,251,271
80,025
Un -Restricted Water Reserve Balance
$
33,065,501
$
35,688,967
44,215,159
(8,526,192)
Conservation Reserve
$
107,126
0.26%
$
107,865
0.25%
106,064
1,801
Employee Liability Reserve
313,005
0.76%
315,166
0.72%
309,040
6,126
Restricted Reserve Balance
$
420,131
$
423,031
415,104
7,927
Sewer Operating Reserve
$
3,335,313
8.12%
$
3,555,337
8.09%
3,028,299
527,038
Sewer Emergency Reserve
2,010,736
4.90%
2,018,042
4.59%
1,971,423
46,619
Sewer Capital Project Reserve
2,239,419
5.45%
2,254,878
5.13%
2,772,000
(517,122)
Un -Restricted Sewer Reserve Balance
$
7,585,469
$
7,828,258
7,771,722
56,536
Total Reserve Balances
$
41,071,101
100.00%
$
43,940,256
100.00%
$ 52,401,985
$ (8,461,729)
Wells Fargo Bank Checking
Water Operating
Sewer Operating
US Bank Held (Restricted)
Rev. Bond 2017A -Principal & Interest
Rev. Bond 2022A - Acquisition & COI
Depository Account - Cielo Vista Development
Public Agency Retirement Svc. -PARS (Restricted)
Total Cash and Investments
914,509
407,381
1,321,890
21,111,380
1,398,957
1,183,339
$ 66,086,667
543,940
496,563
1,040,504
135
19, 992, 323
1,398,963
1,191,125
$ 67,563,307
Page 28 of 107
$40,020,000
$35,020,000
$30,020,000
$25,020,000
$20,020,000
$15,020,000
$10,020,000
$5,020,000
$20,000
Unrestricted Reserves & Days in Cash (Water) - April Comparison
FT.x
Apr. 2018 Apr. 2019 Apr. 2020 Apr. 2021 Apr. 2022 Apr. 2023
� Unrestricted Reserves (Water) (Days in Cash (Water)
410
360
310
260
210
160
110
60
Page 29 of 107
Yorba Linda Water District Financing Authority Revenue Bonds, Series 2022A
Activity Summary as of April 30, 2023
Date Description Amount
07/28/22 Beginning Balance $30,000,000
08/01/22 Requisition #1 Paydown Bank of America Revolving Line of Credit ($5,743,751)
Subtotal of Bond Proceeds for YLWD CIP $24,256,249
85% Target Spenddown of Bond Proceeds for CIP by 7/28/2025
$20,617,812
09/28/22 Requistion #2 -
Reimburse District for eligible construction costs
($2,725,606)
10/27/22 Requistion #3 -
Reimburse District for eligible construction costs
($391,170)
11/29/22 Requistion #4 -
Reimburse District for eligible construction costs
($201,714)
01/27/23 Requistion #5 -
Reimburse District for eligible construction costs
($167,104)
03/28/23 Requistion #6 -
Reimburse District for eligible construction costs
($849,529)
04/26/23 Requistion #7 -
Reimburse District for eligible construction costs
($121,844)
Available Balance of Target Spenddown as of April 30, 2023 $16,160,844
Revenue Bonds, Series 2022A Use of Funds to Meet 85%
Spenddown Target by July 28, 2025
$4,456,967
22%
$16,160,844
78%
Available Balance as of Reporting Date Total Spenddown to Date
Page 30 of 107
PARS (Public Agency Retirement Services) Funding Summary for April 30, 2023
Transaction
Date Transaction Description
Water Operating
Pension Water
Sewer
Operating OPEB
Operating Sewer
Pension
Operating
OPEB
Account Total
Beginning Balance as of 7/1/22
754,305.26
289,298.98
78,124.99
17,436.92
1,139,166.15
7/31/2022 Management Fees
(378.17)
(237.47)
(39.17)
(14.31)
1,138,497.03
7/31/2022 Investment Gain/(Loss)
35,526.79
13,624.14
3,679.59
821.17
1,192,148.72
8/31/2022 Management Fees
(374.03)
(143.43)
(38.74)
(8.64)
1,191,583.88
8/31/2022 Investment Gain/(Loss)
(21,025.08)
(8,062.76)
(2,177.61)
(485.97)
1,159,832.46
9/30/2022 Management Fees
(378.42)
(145.09)
(39.19)
(8.74)
1,159,261.02
9/30/2022 Investment Gain/(Loss)
(48,272.88)
(18,508.28)
(4,999.72)
(1,115.55)
1,086,364.59
10/31/2022 Management Fees
(360.96)
(138.39)
(37.38)
(8.34)
1,085,819.52
10/31/2022 Investment Gain/(Loss)
20,523.73
7,870.53
2,125.80
474.31
1,116,813.89
11/30/2022 Management Fees
M (154.07)
(59.08)
(15.96)
(3.56)
1,116,581.22
11/30/2022 Investment Gain/(Loss)
33,460.90
12,829.29
3,465.62
773.26
1,167,110.29
12/31/2022 Management Fees
(563.55)
(216.08)
(58.37)
(13.02)
1,166,259.27
12/31/2022 Investment Gain/(Loss)
(20,689.06)
(7,932.42)
(2,142.81)
(478.11)
1,135,016.87
1/31/2023 Management Fees
(370.91)
(142.21)
(38.42)
(8.57)
1,134,456.76
1/31/2023 Investment Gain/(Loss)
39,533.12
15,157.45
4,094.53
913.58
1,194,155.44
2/28/2023 Management Fees
(372.10)
(142.67)
(38.54)
(8.60)
1,193,593.53
2/28/2023 Investment Gain/(Loss)
(18,816.25)
(7,214.37)
(1,948.84)
(434.83)
1,165,179.24
3/31/2023 Management Fees
(380.73)
(145.97)
(39.43)
(8.80)
1,164,604.31
3/31/2023 Investment Gain/(Loss)
12,406.16
4,756.66
1,284.93
286.70
1,183,338.76
4/30/2023 Management Fees
(378.52)
(145.12)
(39.20)
(8.75)
1,182,767.17
4/30/2023 Investment Gain/(Loss)
5,534.64
2,122.04
573.23
127.90
1,191,124.98
Account Balance by Account Type
788,775.87
302,425.75
81,695.31
18,228.05 $
1,191,124.98
66.22%
25.39%
6.86%
1.53%
100%
Balance as of 4/30/23 $ 870,471.18 $ 320,653.80 $ 1,191,124.98 Page 31 of 107
Pension
OPEB
Total
Initial Contribution as of 12/28/2017
$ 247,599.00
-
247,599.00
Additional Contribution 6/26/19
$ 1,105,248.00
587,339.00
1,692,587.00
Total Contributions
1,940,186.00
Total Distribution to CalPERS
$ (631,392.00)
-
(631,392.00)
Total Distribution to YLWD
$
(337,936.88)
(337,936.88)
Total Gain (or Loss) from Inception
$ 172,634.11
84,296.67
256,930.78
Total Management Fees from Inception
$ (23,617.93)
(13,044.99)
(36,662.92)
Balance as of 4/30/23 $ 870,471.18 $ 320,653.80 $ 1,191,124.98 Page 31 of 107
Yorba Linda
Water District
MEETING DATE:
TO:
FROM:
STAFF CONTACTS:
SUBJECT:
RECOMMENDATION:
AGENDA REPORT
June 1, 2023
Board of Directors
Mark Toy, General Manager
Delia Lugo, Finance Manager
Appropriations Limit for Fiscal Year 2023-24
ITEM NO. 8.5.
That the Board of Directors approve Resolution No. 2023 -XX adopting the appropriations limit for
Fiscal Year 2023-24.
SUMMARY:
In 1977, California voters passed Proposition 13, which limited property tax assessments to 1 % of a
property's market value, and limited assessed value increases to 2% per year. Concurrent with the
reduction of property taxes, the voters also passed Proposition 4, the Gann Spending Limit Initiative,
which added Article XIIIB to the California Constitution. Under Article XIIIB, a government agency is
restricted in the amount of annual appropriations from the proceeds of taxes, except taxes to pay
voter approved bond debt service. If proceeds of taxes exceed allowed appropriations, the excess
proceeds must either be refunded to the State Controller or returned to the taxpayers through revised
tax rates or through revised fee schedules.
District staff performed the required calculation to determine the Appropriations Limit for Fiscal Year
2023-24 in compliance with the terms of Article XIIB of the California Constitution and Government
Code Section 7900. The starting point for computing the Appropriations Limit is the Appropriations
Subject to Limitation in the Base Year of Fiscal Year 1978-79. This number is multiplied by the
controlled factors each successive year to determine the current year's appropriation limit. The State
Department of Finance, Population Research Unit, provides inflation and population figures each
year. These two reported figures are multiplied together to determine the final percentage by which
the prior year's appropriation limit is to be increased or decreased for the coming fiscal year.
The District's property tax revenue of $2,400,000 budgeted for Fiscal Year 2023-24 is substantially
lower than the calculated limitation of $9,323,267. Therefore, there are no excess appropriations that
must be returned to the taxpayers (ratepayers) within the District's service area.
ATTACHMENTS:
1. Resolution No. 2023 -XX Adopting Appropriations Limit
2. Posted Appropriations Limit Report for FY 23-24
Page 32 of 107
RESOLUTION NO. 2023 -XX
RESOLUTION OF THE BOARD OF DIRECTORS
OF THE YORBA LINDA WATER DISTRICT
ADOPTING THE APPROPRIATIONS LIMIT
FOR FISCAL YEAR 2023-24
WHEREAS, under the terms of Article XIIIB of the California Constitution and
Government Code Section 7900 et seq., all local agencies are
required to establish, by resolution, an appropriations limit for each
fiscal year; and
WHEREAS, in June 1990, voters in the State of California approved Proposition
111 which amended Government Code Section 7900 et seq.,
modifying the method of calculation for the appropriations limit and
requiring all local agencies to select, by resolution, the annual
adjustment factors used to perform the calculations; and
WHEREAS, the District staff has performed the required calculations to
determine the limit for Fiscal Year 2023-24, in compliance with the
above provisions and made the documentation used in the
determination of the appropriations limit and other necessary
determinations available to the public at least fifteen days prior to
the date of this meeting.
NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda
Water District as follows:
Section 1. That there is hereby adopted, pursuant to Article XIIIB of the California
Constitution and Government Code Section 7900 et seq., as
amended by Proposition 1 1 1, an appropriations limit for Fiscal Year
2023-24 of $9,323,267.
Section 2. The annual adjustment factors are the weighted average
percentage change in the population of the cities within the District's
jurisdiction, and the percentage change in the California Per Capita
Income.
Resolution No. 2023 -XX Adopting the Appropriations Limit for Fiscal Year 2023-24
Page 33 of 107
PASSED AND ADOPTED this 1 It day of June 2023 by the following called vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Brett R. Barbre, President
Yorba Linda Water District
ATTEST:
Annie Alexander, Board Secretary
Yorba Linda Water District
Reviewed as to form by General Counsel:
Andrew B. Gagen, Esq.
Kidman Gagen Law LLP
Resolution No. 2023 -XX Adopting the Appropriations Limit for Fiscal Year 2023-24 2
Page 34 of 107
YORBA LINDA WATER DISTRICT
ARTICLE XIIIB APPROPRIATIONS LIMIT CALCULATION
FY 2023/24
Fiscal Year: 2023/2024
Budget vs. Actual: Budget
FY 2022/23 Appropriations Limit
Adjustment Factors:
2023/24 Price Factor 4.44%
2023/24 Population Factor -0.35%
FY2023124 Appropriations Limit
$ 8,958,266
1.0444
0.9965
1.0407
$ 9,323,267
Appropriations Subject to Limitation
Proceeds of Property Taxes $ 2,400,000
FY2023/24 Appropriations Limit $ 9,323,267
Less Appropriations Subject to Limit $ 2,400,000
(Over)/Under Limit $ 6,923,267
In accordance with Article XIII B of the California Constitution and California Government
Code Section 7900 et. seq., the attached calculation for the District's Appropriation Limit
for Fiscal Year 2024 has been posted and made available to the public as of May 08, 2023.
Delia L
Finance Man ger
Un cla
Water nistricat
Page 35 of 107
ITEM NO. 8.6.
Yorba Linda
Water District
AGENDA REPORT
MEETING DATE: June 1, 2023
TO: Board of Directors
FROM: Mark Toy, General Manager
STAFF CONTACTS: Doug Davert, Assistant General Manager
Rosanne Weston, Engineering Manager
Delia Lugo, Finance Manager
Reza Afshar, Senior Engineer
Sophia Phuong, Accounting Supervisor
SUBJECT: Water and Wastewater Development Capacity Fee Study Report
RECOMMENDATION:
That the Board of Directors receive and file the May 22, 2023 Water and Wastewater Development
Capacity Fee Study Report.
SUMMARY:
This report details the various methodologies used to compute water and wastewater development
capacity fees for the District, and how the District's consultant arrived at the recommended fees. The
key findings are summarized along with the recommendations to ensure new customers pay their fair
share of the costs of facilities required to serve them so that existing customers are not burdened.
Fees are based on the actual cost of service so that no one customer is subsidizing the actual cost of
service for another customer. Attached is the summary portion of the report and the full document
can be viewed on the District's website under the Plans and Studies section.
https://www.ylwd.com/about/transparency/
STRATEGIC PLAN INITIATIVES:
Initiative 3D: Equitable Rates, Review and adopt an appropriate fee schedule on an annual basis.
ATTACHMENTS:
Water and Wastewater Development Capacity Fee Study Report Summary
Page 36 of 107
Yorba Linda
Water Distri(
WATER & WASTEWATER
DEVELOPMENT CAPACITY
FEE STUDY REPORT
FINAL REPORT I MAY 22, 2023
RAr--TELI
Page 37 of 107
May 22, 2023
Delia Lugo
Finance Manager
Yorba Linda Water District
1717 E. Miraloma Ave
Placentia, CA 92870
Subject: Water & Wastewater Development Capacity Fee Study Report
Dear Ms. Lugo,
Raftelis Financial Consultants, Inc. (Raftelis) is pleased to provide this Development Capacity Fee Study Report
(Report) to Yorba Linda Water District (District). This report details the various methodologies used to compute
water and wastewater development capacity fees for the District and how Raftelis arrived at the recommended fees.
The report also provides calculations used to determine water and wastewater development capacity fees for
Accessory Dwelling Units (ADUs). The key findings are summarized along with the recommendations to ensure
new customers pay their fair share of the costs of facilities required to serve them so that existing customers are not
burdened. Fees are based on actual cost of service so that no one customer is subsidizing the actual cost of service
for another customer.
It has been a pleasure working with you, and we thank you and the District staff for the support provided during
the course of this study.
Sincerely,
Page 38 of 107
Sudhir Pardiwala
Lindsay Roth
Executive Vice President
Lead Analyst
Page 38 of 107
Table of Contents
1. EXECUTIVE SUMMARY............................................................1
1.1. OVERVIEW ............................................................................................. 1
1.2. ECONOMIC AND LEGAL FRAMEWORK .............................................. 1
1.2.1. Economic Framework................................................................................................2
1.2.2. Legal Framework........................................................................................................2
2. METHODOLOGIES....................................................................3
2.1. EQUITY BUY -IN APPROACH................................................................ 3
2.2. CAPACITY BUY -IN APPROACH............................................................ 4
2.3. INCREMENTAL COST APPROACH...................................................... 4
2.4. HYBRID APPROACH............................................................................. 5
2.5. PROPOSED METHOD: EQUITY BUY -IN APPROACH .......................... 6
2.6. TERMINOLOGY......................................................................................6
3. PROPOSED WATER CAPACITY FEES...................................7
3.1. VALUE OF THE SYSTEM....................................................................... 7
3.1.1. Replacement Cost Less Depreciation Asset Valuation...........................................7
3.1.2. Debt Balances.............................................................................................................7
3.1.3. Total Water System Value..........................................................................................7
3.2. CURRENT DEMAND.............................................................................. 8
3.3. EQUITY BUY -IN CAPACITY FEE........................................................... 8
4. PROPOSED WASTEWATER CAPACITY FEES ....................10
4.1. VALUE OF THE SYSTEM..................................................................... 10
4.1.1. Replacement Cost Less Depreciation Asset Valuation.........................................10
4.1.2. Debt Balances...........................................................................................................11
4.1.3. Total Wastewater System........................................................................................11
4.2. CURRENT DEMAND............................................................................ 11
Page 39 of 107
4.3. EQUITY BUY -IN CAPACITY FEE ......................................................... 12
4.4. FRONTAGE FEES................................................................................ 16
5. SEWER SYSTEM REIMBURSEMENT PROGRAM ................18
5.1. REIMBURSEMENT AGREEMENT....................................................... 18
6. ADU CALCULATION...............................................................19
11
Page 40 of 107
List of Tables
Table3-1: Water Debt Balances........................................................................................................................ 7
Table 3-2: Total Water System Value............................................................................................................... 8
Table 3-3: System Demand by Meter Size....................................................................................................... 8
Table 3-4: Current Water Capacity Fee Schedule........................................................................................... 9
Table 3-5: Proposed Water Capacity Fee Schedule....................................................................................... 9
Table 4-1: Wastewater System Asset Valuation...........................................................................................10
Table 4-2: Total Wastewater System Value...................................................................................................11
Table 4-3: Total Wastewater System Value — Backbone System................................................................11
Table 4-4: Wastewater System Demand by EDU — Individual and Master Metered..................................12
Table 4-5: Wastewater System Demand by EDU — Commercial.................................................................12
Table 4-6: Current Wastewater Capacity Fee Schedule...............................................................................13
Table 4-7: Proposed Wastewater Capacity Fee Schedule — Individual and Master Metered...................13
Table 4-8:: Proposed Wastewater Capacity Fee Schedule — Commercial Customers ............................14
Table 4-9: Proposed Frontage Fee Schedule for Sewer Fronting Development.......................................16
Table 6-1: Example 900 sq ft ADU Ratio Calculation....................................................................................19
Table 6-2: Example 900 sq ft ADU Wastewater and Water Capacity Fee...................................................19
List of Figures
Figure2-1: Equity Buy -In Method..................................................................................................................... 3
Figure2-2: Capacity Buy -In Method................................................................................................................. 4
Figure 2-3: Incremental Cost Method............................................................................................................... 5
Figure2-4: Hybrid Approach............................................................................................................................. 5
Figure 3-1: Capacity Fee Calculation............................................................................................................... 9
Figure 4-1: Wastewater Capacity Fee Calculation........................................................................................12
Figure 4-2: Frontage Fee Calculation for Sewer Fronting Properties........................................................16
List of Appendices
APPENDIX A: Water System Asset Valuation
APPENDIX B: Construction Cost Index
APPENDIX C: Valuation of Wastewater Assets
APPENDIX D: Valuation of Water Assets
ill
Page 41 of 107
1. Executive Summary
The Yorba Linda Water District (District) engaged Raftelis to conduct an analysis of its water and wastewater
development capacity fees (capacity fees) and to document the results in a written report. This 2023 Water and
Wastewater Development Capacity Fee Study Report (Report) provides a detailed analysis showing the updated
water and wastewater capacity fees in accordance with Government Code Section 66013. The Report also includes
Accessory Dwelling Unit (ADU) fees, and revised sewer reimbursement agreement terms. This report serves as
formal technical documentation in support of the proposed capacity fees for Yorba Linda Water District. Water and
Sewer Deposits, District Administrative Costs, Water and Sewer Single Service Fees and other development fees
determined by the District are not included in this Report.
The analysis presented in this report utilizes the equity buy -in method to justify the water and wastewater capacity
fees. Proposed capacity fees for water are based on meter size while the wastewater capacity fee is based on customer
class and size of the property (for commercial customers). Numbers shown in all the tables of this report are rounded;
therefore, hand calculations based on the displayed numbers, such as summing or multiplying, may not equal the
exact results shown. Finally, the term for the District's Sanitary Sewer Reimbursement Program has been changed
from 30 years to 15 years. After 15 years, the term for sewer reimbursement terminates.
1.1. OVERVIEW
The District provides water service to over 25,000 residential and commercial accounts located in the City of Yorba
Linda and portions of Anaheim, Brea, Placentia, and unincorporated Orange County. Yorba Linda Water District
tasked Raftelis with evaluating the District's water and sewer capacity fees to identify revisions needed to comply
with current regulations and industry standards. Raftelis recommends that the District revise its water and sewer
capacity fees and the District's sewer reimbursement agreement terms.
The primary objective of establishing a full cost -recovery capacity fee is to provide an equitable means by which new
system users contribute their fair -share towards the costs associated with the water and wastewater facilities required
to serve them. Capacity fees are collected as a condition of establishing a new connection to the District's water and
wastewater system or the expansion of an already existing connection. The purpose of these fees is to pay for
development's share of the costs of water and wastewater facilities. These fees are designed to be proportional to the
demand placed on the system by the new or expanded connection. The recommended capacity fees for the service
area do not exceed the estimated reasonable costs of providing the facilities for which they are collected and are of
proportional benefit to the property being charged. This report documents the data, methodology, and results of the
capacity fee study.
The Developer Sewer System Reimbursement Program serves to compensate a developer who constructs an
extension to the District's sanitary sewer and which provides capacity in excess of his or her needs so that other new
users can avail of that capacity. The current 30 -year program term is being reduced to 15 years to be consistent with
industry standards. The terms of those agreements executed previously under the 30 -year program will remain
unchanged.
1.2. ECONOMIC AND LEGAL FRAMEWORK
For publicly owned water systems, most of the assets are typically paid for by the contributions of existing customers
through rates, charges, and taxes. In service areas that incorporate new customers, the infrastructure developed by
YORBA LINDA WATER DISTRICT CAPACITY FEE STUDY REPOR'
Page 42 of 107
previous customers is generally extended towards the service of new customers. Existing customers' investment in
the existing system capacity allows newly connecting customers to take advantage of unused surplus capacity. To
enhance economic equality among new and existing customers, new connectors will typically buy -into the existing
and pre -funded facilities effectively putting them on par with existing customers. In other words, the new users are
buying into the existing system through a payment for the portion of facilities that has already been constructed in
advance of new development.
1.2.1.ECONOMIC FRAMEWORK
The basic economic philosophy behind water and wastewater capacity fees is that the costs of providing water and
wastewater service should be paid for by those that are served by the utility. To affect fair distribution of the value of
the system, the charge should reflect a reasonable estimate of the cost of providing capacity to new users, and not
unduly burden existing users through a comparable rate increase. The philosophy that service should be paid for by
those that receive utility from the system is often referred to as "growth -should -pay -for -growth." Accordingly, many
utilities make this philosophy one of their primary guiding principles when developing their capacity fee structure.
For water utilities, the principal is summarized in the American Water Works Association (AWWA) Manual M1,
Water Rates and Related Charges:
• A critical step in developing System Development Charges (SDCs) is to identify the objectives to be
achieved by the SDC program, which might include some or all of the following: Require new
development to pay its own way—that is, "growth pays for growth."
• Equitably recover capacity -related capital costs from current and future customers to achieve equity
between the different generations of ratepayers (intergenerational equity).
1.2.2. LEGAL FRAMEWORK'
In establishing capacity fees, it is important to understand and comply with local laws and regulations governing the
establishment, calculation, and implementation of capacity fees. The following sections summarize the regulations
applicable to the development of capacity fees for the District.
1.2.2.1. CALIFORNIA GOVERNMENT CODE REQUIREMENTS
Capacity fees must be established based on a reasonable relationship to the needs and benefits to the development or
growth. Courts have long used a standard of reasonableness to evaluate the legality of development charges. The
basic statutory standards governing capacity fees are embodied by California Government Code Sections 66013,
66016, 66022 and 66023. Government Code Section 66013, in particular, contains requirements specific to
determining utility development charges:
"Notwithstanding any other provision of law, when a local agency imposes fees for water connections or sewer
connections, or imposes capacity charges, those fees or charges shall not exceed the estimated reasonable cost of
providing the service for which the fee or charge is imposed, unless a question regarding the amount the fee or
charge in excess of the estimated reasonable cost of providing the services or materials is submitted to, and
approved by, a popular vote of two-thirds of those electors voting on the issue."
1 Raftelis does not practice law, nor does it provide legal advice. The above discussion provides a general review of
apparent state institutional constraints and is labeled "legal framework" for literary convenience only. The District
should consult with its counsel for clarification and/or specific review of any of the above or other matters.
YORBA LINDA WATER DISTRICT
CAPACITY FEE STUDY REPOR'
Page 43 of 107
2. Methodologies
Raftelis utilizes four general methodologies that are widely accepted to calculate capacity fees: the equity buy -in,
capacity buy -in, incremental cost, and hybrid methods. The appropriate method is determined based on the unique
circumstances of each local agency or district. In addition to addressing the local needs of the District, the method is
intended to address any legal requirements and current public policy in the state of California. The following
methodologies will detail how Raftelis will evaluate the cost of capital to provide service capacity and allocate these
costs equitably to various service connections.
2.1. EQUITY BUY -IN APPROACH
The equity buy -in method focuses on total value and current demand of the existing system. This method is utilized
when existing users have developed and maintained a utility system that can accommodate further growth. Since
existing customers have already financed the costs associated with developing the current system new customers will
pay their respective portion of the net investment. The net equity investment, or value of the existing system, is then
divided by the current demand (CD) of the system to determine the buy -in cost per unit of capacity (UOC).
For example, if the current system has 1,000 units of usage in a typical year and the new connection would average
an equivalent additional unit of usage, the new connection will cost 1 / 1000 of the total value of the existing system.
By following this method, the new customer has bought into the current system by paying their portion of the overall
system based on their strain or capacity access of the system. This places them in an equal financial position to the
preexisting customers. The process for this method is shown in Figure 2-1.
Figure 2-1: Equity Buy -In Method
As shown, the value of the system typically includes asset value less any outstanding debt principal. Reserves are
included because they increase the value to the system and are typically used to pay for upgrades or maintenance to
the system. Likewise, debt obligations are secured by the value of the system and used to pay for the assets of the
system. Once the value of the existing system is determined, this is divided by the current demand (CD) and the buy -
in cost is determined for various connection types.
An important step in this method is to determine the value of the assets. System valuation is typically determined
using one of four methods shown below: Original Cost, Original Cost Less Depreciation, Replacement Cost, and
Replacement Cost Less Depreciation.
Original Cost (OC). Original cost is the amount paid when initially purchased. The main advantage of using this
method is its simplicity as it is held constant from the date of purchase of assets regardless of changing costs
throughout its useful life. The drawback of this method is that it does not accurately reflect current financial costs to
repair or replace these assets due to factors such as inflation. Considering that the current existing system is developed
YORBA LINDA WATER DISTRICT CAPACITY FEE STUDY REPOR'
Page 44 of 107
over a long-term time horizon to serve the needs of a service area as it grows, it will be difficult or misleading to
properly assess the value of the system based on costs at the time of purchase.
Replacement Cost (RC). Changes in the value of assets over time, at least as considered by the impacts of inflation,
can be recognized by replacement cost asset valuation. The replacement cost represents the cost of duplicating the
existing utility facilities (or duplicating its function) at current prices. Unlike the original cost approach, the
replacement cost method recognizes price level changes that may have occurred since construction of utility facilities.
The most accurate replacement cost valuation would involve a physical inventory and appraisal of system
components in terms of their replacement costs at the time of valuation. However, with original cost records
available, a reasonable approximation of replacement cost system value can most easily be ascertained by trending
historical original costs. This approach employs the use of cost indices to express actual capital costs experienced by
the utility in terms of current dollars. An obvious advantage of the replacement cost approach is that it considers
changes in the value of money over time.
Original Cost Less Depreciation (OCLD) or Replacement Cost Less Depreciation (RCLD). Considerations of
the current value of utility facilities may also be materially affected by the effects of age and depreciation.
Depreciation takes into account the anticipated losses in system value caused by wear and tear, decay, inadequacy,
and obsolescence. To provide appropriate recognition of the effects of depreciation on existing utility facilities, both
the original cost and replacement cost valuation measures can also be expressed on an OCLD and RCLD basis.
These measures are identical to the aforementioned valuation methods, with the exception that accumulated
depreciation is computed for each asset account based upon its age or condition and deducted from the respective
total original cost or replacement cost to determine the OCLD or RCLD measures of utility facilities value.
2.2. CAPACITY BUY -IN APPROACH
The capacity buy -in approach is based on the same premise as that for the equity buy -in approach — that new
customers are entitled to service at the same rates as existing customers. The difference between the two approaches
is that for the capacity buy -in approach, for each major asset, the value is divided by its capacity. This approach has
a major challenge as determining the capacity of each major asset is problematic, as different components of the
system may have differing capacities. Figure 2-2 shows the framework for calculating the capacity buy -in fee.
Figure 2-2: Capacity Buy -In Method
2.3. INCREMENTAL COST APPROACH
The incremental method is based on the premise that new development (new users) should pay for the additional
capacity and expansions necessary to serve the new development. This method is typically used where there is little
YORBA LINDA WATER DISTRICT 4 CAPACITY FEE STUDY REPOR'
Page 45 of 107
or no capacity available to accommodate growth and expansion of the existing system is needed to service the new
development. Under the incremental method, growth -related capital improvements are allocated to new
development based on their estimated usage or capacity requirements, irrespective of the value of past investments
made by existing customers.
For instance, if it costs X dollars ($X) to provide 100 additional units of capacity of average usage and a new
connector uses one of those units of capacity, then the new user would pay $X/ 100 to connect to the system. In other
words, new customers pay the incremental cost of capacity. As with the equity buy -in approach, new connectors will
effectively acquire a financial position that is on par with existing customers. Use of this method is generally
considered to be most appropriate when a significant portion of the capacity required to serve new customers must
be provided by the construction of new facilities. Figure 2-3 shows the framework for calculating the incremental
cost fee.
Figure 2-3: Incremental Cost Method
2.4. HYBRID APPROACH
The hybrid approach is typically used where some capacity is available to serve new growth, but additional expansion
is still necessary to accommodate new development. Under the hybrid approach the capacity fee is based on the
summation of the existing capacity and any necessary expansions that benefit new users.
In utilizing this methodology, it is important that system asset costs are not double -counted when combining costs
of the existing system with future costs from expanding the system. Asset costs that are included in the incremental
costs should be excluded from the existing system. Capital Improvement Program (CIP) costs that expand system
capacity to serve future customers may be included proportionally to the percentage of the cost specifically required
for expansion of the system. Figure 2-4 summarizes the framework for calculating the hybrid capacity fee.
Figure 2-4: Hybrid Approach
Buy -In Cost Incremental
Cost
YORBA LINDA WATER DISTRICT
CAPACITY FEE STUDY REPOR'
Page 46 of 107
�.�. PROPOSED METHOD: EQUITY BUY -IN APPROACH
The District staff does not expect there to be significant amounts of growth moving forward as the system is mainly
built out. As a result, Raftelis recommends the equity buy -in approach for the calculation of the capacity fee for
Yorba Linda Water District.
2.6. TERMINOLOGY
When referring to certain sewer assets, the District uses specific terminology defined below:
• Sewer Lateral: The pipe, connections(s), sewer chimney(s), and any other appurtenance or equipment that
runs from the Building Sewer to the Public Sewer Main or Public Sewer Manhole up to the point of
connection with the Sewer Main or Manhole. Sewer Laterals shall be constructed in a location and manner
acceptable to the District in its sole discretion.
• Sewer Main Extension: Additions to the public sewer required to provide service to property and not
currently connected to the Public Sewer.
• Sewer Mains: Public Sewer pipelines which are part of the Public Sewer.
YORBA LINDA WATER DISTRICT
CAPACITY FEE STUDY REPOR'
Page 47 of 107
3. Proposed Water Capacity
Fees
The initial step in the equity buy -in method is to determine the value of the water system. When calculating the value
of the system, Raftelis included reserves and outstanding debt principal. Once the value of the system is calculated,
this amount is divided by the existing demand on the system, measured in EDUs. The per EDU amount will then
be distributed across the different meter sizes to arrive at the proposed water capacity fee.
3.�. VALUE OF THE SYSTEM
3.1.1. REPLACEMENT COST LESS DEPRECIATION ASSET VALUATION
Several factors were reviewed with Yorba Linda Water District staff regarding the system assets, including age of the
assets and availability of detailed records. After discussions with staff, Raftelis recommended using the Replacement
Cost Less Depreciation (RCLD) method of valuing the assets which is commonly used for this purpose. The District
provided records of their asset list as of the end of Fiscal Year 2021-2022 (June 30, 2022), which Raftelis utilized to
calculate the RCLD value of the system. A complete list of these assets can be found in YLWD Capacity Fee Study
- Appendix C. Replacement cost was estimated by escalating the original cost to what the current day replacement
cost would be. This was accomplished by applying the Engineering News -Record's 20 -City Construction Cost Index.
This specific index reflects the cost of a basket of construction goods over time. Raftelis applied a 2022 CCI value of
12,096 to arrive at the replacement costs2 in Appendix A. The depreciation cost, based on the replacement value,
was calculated by using a straight-line method of depreciation3. This amount was then subtracted from the
replacement cost to arrive at the RCLD amounts from the water asset list provided.
3.1.2. DEBT BALANCES
In addition to the value of the water system assets, this method will include the debt principal balances. To maintain
consistency, Raftelis utilized the debt balances as of the end of Fiscal Year 2021-2022. The total valuation will then
be inflated to the current year of FY 2021- 2022. Water system debt balances are shown in Table 3-1.
Table 3-1: Water Debt Balances
2017A Revenue Bonds
2022A Revenue Bond
TOTAL DEBT
$23,870,000
$32,310,000
$5611801000
3.1.3.TOTAL WATER SYSTEM VALUE
To arrive at the total value of the water system, Raftelis combined the water system RCLD value less debt principal
as shown in Table 3-2. Line 3 shows the total water system value as of June 30, 2022.
2 This is the CCI value for 2022, the Construction Cost Index is listed in Appendix A.
3 The 20 -City CCI has been applied to Depreciation amounts to align with the Replacement Cost Less Depreciation.
YORBA LINDA WATER DISTRICT
CAPACITY FEE STUDY REPOR'
Page 48 of 107
Table 3-2: Total Water System Value
1 Water System Assets $411,390,187
2 Less: Water System Outstanding
Debt Principal ($56,180,000)
3 Total Water System Value 2022 $35512101187
3.2. Current Demand
Raftelis analyzed the current system's demand capacity. For the water systems, capacity will be expressed in terms
of demand on the system, Equivalent Dwelling Units' (EDUs), rather than the number of service connections. The
EDUs relate the relative capacity of service connections with meters of various sizes through the safe operating
capacity (gallons per minute, GPM). This will allow the costs to be allocated appropriately across such capacity
demands on the system. The AWWA meter ratios' were utilized in this conversion process, this is in line with
standard industry practice. The total EDU count for each meter size was calculated by multiplying the meter count
by the AWWA ratio. For example, for the 1,116 2" meters, using the capacity ratio of 3.20, the EDUs for this size
meters are 3,571 (rounded amount). The EDUs for each meter size are similarly calculated and summed to determine
the total EDUs of 28,853 for Yorba Linda Water District. Table 3-3 shows the EDUs by meter size based on FY
2021-2022 meters. Since the 1" meter is standard for new connections all meters less than 1" are considered as 1".
Table 3-3: System Demand by Meter Size
5/8"
25
20
1.00
25
3/4"
5,586
30
1.00
5,586
1"
18,100
50
1.00
18,100
11/2"
610
100
2.00
1,220
2"
1,116
160
3.20
3,571
3"
41
350
7.00
287
4"
3
630
12.60
38
6"
1
1300
26.00
26
Total
125,482
281853
3.3• EQUITY BUY -IN CAPACITY FEE
The equity buy -in capacity fee is calculated by taking the Total Asset Value from Table 3-2 and dividing it by the
current total EDUs from Table 3-3. The total value of the water system is then divided by the current demand of
EDUs. This results in a per EDU cost of $12,3116. Figure 3-1 illustrates the calculations for the capacity fee. The per
' EDUs here are defined as equivalent meter units with the hydraulic capacity of the 1 -in meter (including any smaller
meter sizes) as the basis
'American Water Works Association (AWWA) M1 Manual, Rates, Fees, and Charges, Seventh Edition 2017
6 The per EDU charge of $12,311.03.04 ($355,210,187 / 28,853 EDUs) was rounded to $12,311.
YORBA LINDA WATER DISTRICT
8 CAPACITY FEE STUDY REPOR'
Page 49 of 107
EDU cost is multiplied by the ratios from Table 3-3 to arrive at the fee for each meter size. Once these costs are
distributed across the various meter sizes, the final proposed rates are shown on Table 3-5. The current capacity fee
for all water meter sizes is shown in Table 3-4.
Figure 3-1: Capacity Fee Calculation
Table 3-4: Current Water Capacity Fee Schedule
All Meters
$6,450
Table 3-5: Proposed Water Capacity Fee Schedule
1 " & smaller
1.00
$12,311
1-1/2"
2.00
$24,622
2"
3.20
$39,395
3"
7.00
$86,177
4"
12.60
$155,119
6"
32.00
$320,087
YORBA LINDA WATER DISTRICT 9
CAPACITY FEE STUDY REPOR'
Page 50 of 107
4. Proposed Wastewater
Capacity Fees
The process for calculating the capacity fees for wastewater is the same as for water in the previous section. The
initial step is determining the value of the wastewater system. The wastewater system has no outstanding debt as of
the writing of this Report. The next step is to divide this system value by the demand on the system, measured in
Equivalent Dwelling Units (EDUs). The per EDU amount will then be distributed across the different customer
classes to arrive at the proposed wastewater capacity fee.
The capacity fee will also be determined based on whether an adequate sewer main exists in front of the property or
a customer will need to upsize an existing sewer or construct a new sewer in front of the property to connect to the
District's sewer system. Currently, there are 575 septic tanks in the District's service area that are not connected to
the District's sewer system and numerous properties that remain undeveloped. For the majority of these properties,
the customers will be required to construct a sewer main in front of their properties to connect to the District's sewer
system. In such cases, these customers' capacity fees will be reduced to account for the fact that they will not benefit
from having existing sewer mains fronting their properties. The capacity fees were adjusted to exclude the asset value
of sewer mains (frontage sewers) that have pipe diameters 8 -in and smaller.
4. i. VALUE OF THE SYSTEM
4.1.1. REPLACEMENT COST LESS DEPRECIATION ASSET VALUATION
Several factors were reviewed with Yorba Linda Water District staff regarding the system assets, including age of the
assets and availability of detailed records. After discussions, Raftelis recommended using the industry standard
Replacement Cost Less Depreciation (RCLD) method of valuing the assets. The District provided records of their
asset list as of the end of Fiscal Year 2022, which Raftelis utilized to calculate the RCLD value of the system.
Replacement cost was estimated by escalating the original cost to what the current day cost would be. This was
accomplished by applying the Engineering News -Record's 20 -City Construction Cost Index. This specific index
reflects the cost of a basket of construction goods over time. Raftelis applied a 2022 CCI value of 12,096 to arrive at
the replacement costs' in
Table 4-1. The depreciation cost was calculated by using a straight-line method of depreciation'. This amount was
then subtracted from the replacement cost to arrive at the RCLD amounts from the wastewater asset list provided.
Table 4-1: Wastewater System Asset Valuation
Wastewater Pipes $317,210,340
Green Crest LS $431,908
Fleet $2,107,940
Richfield Base $3,049,357
Total $322,799,545
$129,802,616
$166,202
$977,023
$649,510
$131,595,351
' This is the CCI value for 2022, the Construction Cost Index is listed in Appendix A.
$187,439,911
$265,705
$1,210,737
$2,399,848
$191,316,201
' The 20 -City CCI has been applied to Depreciation amounts to align with the Replacement Cost Less Depreciation.
YORBA LINDA WATER DISTRICT
10 CAPACITY FEE STUDY REPOR'
Page 51 of 107
4.1.2. DEBT BALANCES
As mentioned earlier, there is no debt for the wastewater system.
4.1.3.TOTAL WASTEWATER SYSTEM
To arrive at the total value of the wastewater system, Raftelis combined the RCLD value of the wastewater system,
reserves and debt principal as shown in Table 4-2. The initial amount of $191,316,201 (line 1) is the valuation as of
the end of Fiscal Year 2022. The value of the laterals (line 2), which are the responsibility of the customers, was
subtracted to provide the net system equity on line 3.
Table 4-2: Total Wastewater System Value
1 Total Wastewater System Value 2022 $191,316,201
2 Sewer Lateral Assets 2022 $3,657,176
3 Total Wastewater System Equity Less Laterals 2022 $187,659,025
Table 4-3 shows the total wastewater system value less pipelines 8" or smaller.
Table 4-3: Total Wastewater System Value — Backbone System
1 Total Wastewater System Value 2022 less pipelines $3,893,084
2 Sewer Lateral Assets 2022 $3,657,176
3 Total Wastewater System Equity Less Laterals and $235,908
pipelines 2022 '
4 Total 10"+ Line Assets 2022 $22,477,367
5 Total Wastewater System Equity for $22,713,275
4.2. CURRENT DEMAND
Raftelis analyzed the current user's capacity demand. For the wastewater system, capacity demand is expressed in
terms of Equivalent Dwelling Units (EDUs). The EDUs relate the relative demand of each service connection based
on the customer class. This will allow the costs to be allocated appropriately across such capacity demands on the
system. For example, for master metered connection, 1,553 connections were multiplied by the 0.8197 ratio to arrive
at 1,273 total EDUs for master metered based on the ratio of the residential densities between multi -family and single
family residential dwelling units in the District's 2020 Water & Sewer Rate Study model. The EDUs for the
commercial class are based on the total commercial wastewater flow compared to the wastewater flow of a single
family residence (SFR) in the 2020 Rate Study. When the total EDUs for each connection class is calculated, all the
classes are combined, and the total for Yorba Linda Water District is calculated at 28,620. Table 4-4 and Table 4-5
below break down the system demand by customer class.
YORBA LINDA WATER DISTRICT 11 CAPACITY FEE STUDY REPOR'
Page 52 of 107
Table 4-4: Wastewater System Demand by EDU — Individual and Master Metered
1 1Multiple of SFR 1
Single Family 3.05 24,305 1.00 24,305
Master metered 2.50 1,553 0.8197 1,273
Total Residential Accounts 26,482 Total Residential EDUs 25,578
Table 4-5: Wastewater System Demand by EDU — Commercial
Commercial 839 624 172 4.8742 3,042
Total Commercial Accounts 624 Total Commercial 3,042
EDUs
Total Residential EDUs + Total Commercial EDUs = 28,620 EDUs
4.3• EQUITY BUY -IN CAPACITY FEE
The equity buy -in capacity fee for properties in areas that are sewered is calculated by taking the Total Asset Value
of the backbone system from Table 4-3 and dividing it by the current total EDUs from Table 4-5. The value of the
wastewater system is then divided by the current demand of 28,620 EDUs. This results in a per EDU cost of $7949.
Figure 4-1 illustrates the calculations for the capacity fee. The fees for single family and master metered customers
are shown in Table 4-7. Table 4-6 shows the current capacity fee per EDU for all new sewer connections.
Figure 4-1: Wastewater Capacity Fee Calculation
'The per EDU cost of $793.62 ($22,713,275/ 28,620 EDUs) was rounded to $794.
YORBA LINDA WATER DISTRICT
12 CAPACITY FEE STUDY REPOR'
Page 53 of 107
Table 4-6: Current Wastewater Capacity Fee Schedule
All Connection Classes $2,620
Table 4-7: Proposed Wastewater Capacity Fee Schedule — Individual and Master Metered
Single Family 1.00 $794
Master Metered per Unit 0.82 $651
The fees for various types of commercial establishments are based on the expected wastewater flows from different
types of commercial customers and the EDUs for each are calculated by comparing the wastewater flow with the
wastewater discharged by a single family residence. This data is from Orange County Sanitation District
(OCSD)10. To maintain consistency due to conservation, the flows of residential and commercial have been
maintained as shown in the OCSD data. The fees for commercial customers may be calculated based on the
building area values in Table 4-8. An example calculation is shown below.
Example:
For a convenience market with one new sewer connection and a building area of 800 square feet that generates
wastewater, the capacity fee will be calculated as follows:
1 sewer connection x $794 (1 EDU) x 0.39 (multiple of EDU) x 800 square feet = 1,000 square feet (Unit) = $248
10 Communication from Angela Brandt, Financial Management Division, Revenue/Payroll Supervisor
YORBA LINDA WATER DISTRICT 13 CAPACITY FEE STUDY REPOR'
Page 54 of 107
Table 4-8:: Proposed Wastewater Capacity Fee Schedule - Commercial Customers
SFR
AMUSEMENT PARKS
AUTOMOBILE DEALERSHIP
AUTO REPAIR SHOP
AUTOMOTIVE SERVICE
USED CAR LOT
AIRPORT AND RELATED
BOWLING ALLEYS
CONVENTIONAL CAR WASH
COIN OPERATED CAR WASH
CEMETERY & RELATED
CHURCH BUILDINGS
DORMITORY
ENTERTAINMENT CENTER
FINANCIAL BUILDINGS
FRATERNAL BUILDINGS
FUNERAL HOME
GOLF COURSE
HEALTH CLUB
HOSPITAL
HIGH DEMAND HOTEL/MOTEL
LUMBER/CONSTR MATL YARD
MARINAS
SUPERMARKET
CONVENIENCE MARKET
SINGLE MEDICAL BLDGS TO 3 STORIES
SMALL MEDICAL CENTER
MEDICAL CENTER COMPLEX
HIGH RISE MEDICAL
CONVERTED RESIDENCE TO MEDICAL
MOBILE HOME PARK
LOW DEMAND HOTEL/MOTEL
MOTORCYCLE/SMALL VEHICLE BLDG
NURSERIES (PLANTS)
NURSING HOME
CONVALESCENT HOSPITALS
CONVERTED RES USED AS NURSING
LOW RISE RETIREMENT BUILDING
HIGH RISE RETIREMENT BUILDING
YORBA LINDA WATER DISTRICT
114
1 Dwelling Unit 1.00
1000 sqft
1.37
1000 sqft
0.39
1000 sqft
0.39
1000 sqft
0.39
1000 sqft
0.39
1000 sqft
0.55
1000 sqft
0.59
1000 sqft
15.53
1000 sqft
2.74
1000 sqft
0.39
1000 sqft
0.20
1000 sqft
0.99
1000 sqft
1.37
1000 sqft
0.39
1000 sqft
0.49
1000 sqft
0.39
1000 sqft
0.39
1000 sqft
0.34
1000 sqft
1.00
1000 sqft
1.12
1000 sqft
0.18
1000 sqft
0.55
1000 sqft
0.59
1000 sqft
0.39
1000 sqft
1.17
1000 sqft
1.17
1000 sqft
1.17
1000 sqft
1.17
1000 sqft
1.17
1000 sqft
0.51
1000 sqft
1.12
1000 sqft
0.39
1000 sqft
0.09
1000 sqft
1.03
1000 sqft
0.98
1000 sqft
1.03
1000 sqft
1.12
1000 sqft
1.12
CAPACITY FEE STUDY REPORT
Page 55 of 107
SINGLE OFFICE BLDGS TO 3 STORIES
SMALL OFFICE CENTER
OFFICE COMPLEX
HIGH RISE OFFICE
CONVERTED RESIDENCE TO OFFICE
PARKING GARAGE
PAVED PARKING LOT
RECREATION
RECREATION VEHICLE PARK
RESTAURANT - LOW DEMAND
RESTAURANT - COFFEE SHOP
RESTAURANT - DINNER HOUSE
RESTAURANT - CONVERSION FROM SFR
PRE-SCHOOLS, NURSERY OR CARE
PRIVATE SCHOOLS
AUTOMOTIVE SERVICE STATION
MARINE SERVICE STATION
COMBIN: SERV STN/RESTAURANT
COMBIN:SERVICE STN/CONVIENCE MKT
LOW FLOW CENTER
AVERAGE FLOW CENTER
HIGH FLOW CENTER
SKATING RINKS
DEPARTMENT STORE
DISCOUNT STORE
UNATTACHED SINGLE STORE
STRIP STORE
STORE WITH OFFICES OR LIV QTR
STORE W/ OFFICE UPSTAIRS
DRIVE-IN THEATER
UNATTACHED THEATER
CHEMICAL TANK AND BULK STORAGE
FOOD PROCESSING PLANT
COLD STORAGE PLANT
FACTORY
LIGHT INDUSTRIAL - SINGLE TENANT
LIGHT INDUSTRIAL - MULTI TENANT
RESEARCH AND DEVELOPMENT
WAREHOUSE - SINGLE TENANT
WAREHOUSE - MULTI TENANT
YORBA LINDA WATER DISTRICT
15
Multiple of
i EDU
1000 sqft
0.40
1000 sqft
0.40
1000 sqft
0.40
1000 sqft
0.40
1000 sqft
0.40
1000 sqft
0.18
1000 sqft
0.18
1000 sqft
1.37
1000 sqft
0.22
1000 sqft
1.90
1000 sqft
3.79
1000 sqft
3.79
1000 sqft
3.79
1000 sqft
0.79
1000 sqft
0.79
1000 sqft
0.39
1000 sqft
0.39
1000 sqft
0.39
1000 sqft
0.39
1000 sqft
0.31
1000 sqft
0.79
1000 sqft
1.28
1000 sqft
0.59
1000 sqft
0.22
1000 sqft
0.22
1000 sqft
0.22
1000 sqft
0.22
1000 sqft
0.79
1000 sqft
0.79
1000 sqft
0.09
1000 sqft
0.49
1000 sqft
1.00
1000 sqft
1.00
1000 sqft
1.00
1000 sqft
1.00
1000 sqft
0.30
1000 sqft
0.30
1000 sqft
0.30
1000 sqft
0.10
1000 sqft
0.10
CAPACITY FEE STUDY REPOR'
Page 56 of 107
STEEL BUILDING
1000 sqft
0.04
MINI -WAREHOUSE
1000 sqft
0.04
INDUSTRIAL PARK
1000 sqft
0.30
RECREATIONAL VEHICLE STORAGE
1000 sqft
0.10
TRUCK TERMINAL
1000 sqft
0.10
GOVERNMENTAL USE
1000 sqft
0.78
PUBLIC UTILITY
1000 sqft
1.00
WATER MUTUAL OR COMPANY
1000 sqft
1.00
CONVERSION -COMPOSITE PROP
1000 sqft
1.00
LAUNDROMAT
1000 sqft
15.12
NIGHTCLUB
1000 sqft
1.38
UNITED STATES POST OFFICE
1000 sqft
0.25
4.4• FRONTAGE FEES
In addition to the capacity fees calculated above, if an adequate sewer fronts the property, then frontage fees will be
charged. If the developer is required to construct or upgrade the sewer in front of the property, then a frontage fee
will not be charged. Frontage fees will be based on a calculation similar to the one discussed above for capacity
fees. The RCLD of the pipes is divided by the number of EDUs to determine the frontage fees as shown below.
Figure 4-2: Frontage Fee Calculation for Sewer Fronting Properties
Table 4-9: Proposed Frontage Fee Schedule for Sewer Fronting Development
Single Family 1.00
YORBA LINDA WATER DISTRICT
$5,763
16 CAPACITY FEE STUDY REPOR'
Page 57 of 107
Frontage fees for a single family residence are currently based on the actual width of a property (frontage)
multiplied by the replacement cost of the sewer. The proposed frontage fee will be based on the average size
property width of a single family residence (75 feet). The frontage fee for a single family residence will be a flat rate
of $5,763 per connection. For commercial customers, the frontage rate will be based on a ratio of the actual
property frontage divided by the single family residence frontage (75 feet), multiplied by the single family residence
flat rate. However, if the new property is subject to a reimbursement agreement under the Sewer System
Reimbursement Program, then the developer will pay a frontage fee equal to a proportional share of the actual cost
of the sewer. The constructor of the sewer will then be reimbursed the equitable shared cost of the sewer
construction. Section 5 provides more details on the Sewer System Reimbursement Program. An example
calculation is shown below.
Examples:
A 50 unit apartment complex is being constructed and an existing 300 foot sewer fronts the proposed development.
The sewer frontage fee will be calculated as follows:
1. The sewer is not included in the Sewer System Reimbursement Program.
Frontage fee: 300 feet /75 feet for typical SFR x $5,763 = $23,052
2. If the sewer is included in the Sewer System Reimbursement Program.
Frontage fee equals proportional share of actual cost of sewer constructed under the program.
3. If the apartment complex does not have a sewer fronting it, no frontage fee will be charged.
YORBA LINDA WATER DISTRICT 17 CAPACITY FEE STUDY REPOR'
Page 58 of 107
5. Sewer System
Reimbursement Program
5.1. REIMBURSEMENT AGREEMENT
When there is no adequate sewer fronting a property, a developer will be required to construct a new or upgraded
sewer in order to connect their property's private sewer system to the District's sewer system. Under certain
circumstances, a developer may receive partial reimbursement for constructing the sewer under the District's Sewer
System Reimbursement Program. The developer will be required to enter into an agreement with the District to
construct the sewer and terms for potential reimbursement for sewer design and construction costs will be included
in the agreement. The sewer agreement term will be 15 years. During this time, if another developer connects to
this sewer, the original constructor of the sewer may be partially reimbursed under this program. After 15 years, the
agreement expires and no further reimbursements will be made to the constructor of the sewer.
YORBA LINDA WATER DISTRICT
18 CAPACITY FEE STUDY REPOR'
Page 59 of 107
6. ADU Calculation
The regulations call for charging capacity fees to certain detached ADUs proportionate to the burden of the ADU
based upon either its square footage or the number of drainage fixtures as defined in the Uniform Plumbing Code.
The District chooses to base capacity fees on square footage or size of the ADU.
The average size of a single family residence in the District is 2,883 square feet based on data provided to the
District by the City of Yorba Linda; which is then defined as one ERU standard for the entire District. The District
may use the square footage of the ADU building to determine the ERU of a detached ADU and calculate the water
and sewer capacity fees.
Example:
A 900 square foot ADU that does not qualify for exemption from capacity fees would be equivalent to 900/2,883 =
0.3122 ERU and would pay 31% of the single family residence capacity fee for water and for sewer. This example
assumes that the sewer frontage fee has already been charged for an existing sewer or that the developer will
construct a new or upgraded sewer for the proposed primary residence.
Accessory Dwelling Units subject to capacity charges are defined in Government Code 65852.2.
Example calculations for wastewater ADU frontage fees and water and wastewater capacity fees are shown in
Table 6-2.
Table 6-1: Example 900 sq ft ADU Ratio Calculation
900 2,883 0.3122
Table 6-2: Example 900 sq ft ADU Wastewater and Water Capacity Fee
YORBA LINDA WATER DISTRICT 19 CAPACITY FEE STUDY REPOR'
Page 60 of 107
ITEM NO. 9.1.
Yorba Linda
Water District
AGENDA REPORT
MEETING DATE: June 1, 2023
TO: Board of Directors
FROM: Mark Toy, General Manager
STAFF CONTACTS: Delia Lugo, Finance Manager
Sophia Phuong, Accounting Supervisor
Paige Appel, Budget Analyst
SUBJECT: Adjusting Water and Sewer Rate Schedules and Charges
RECOMMENDATION:
That the Board of Directors (1) adopt Resolution No. 2023 -XX adjusting water rate schedules and
charges effective July 1, 2023 and rescinding Resolution No. 2022-07; and (2) adopt Resolution No.
2023 -XX adjusting sewer rate schedules and charges effective July 1, 2023 and rescinding
Resolution No. 2022-08.
SUMMARY:
In preparing and reviewing the projected year-end results for Fiscal Year 2022-23 and the proposed
Operating Budget for Fiscal Year 2023-24, staff was charged with analyzing the District's rates, and
recommending the necessary rate adjustments that meet the District's cost of service and the goals
and objectives as set by the Board of Directors.
Upon review of multiple scenarios presented to the Board, staff has determined that a 9% adjustment
to water and a 15% adjustment to sewer rates is necessary to meet the District's cost of service and
the goals and objectives as set by the Board. The proposed water and sewer rates for FY23-24, as
presented in the tables of the attached resolutions, do not exceed those presented in the 2021 Rate
Study and are in accordance with Proposition 218.
The Board and staff are responsible for providing clean, safe, and reliable drinking water to all
residents and businesses within the District's service area, for safely and reliably collecting and
transporting wastewater through its extensive sewer system to maintain public health, and for
effectively maintaining existing infrastructure throughout its service area. In order to provide
adequate funding of reserves for the maintenance and replacement of this critical infrastructure,
comply with rapid and frequent changes in state and federal mandates, and continue to provide
excellent water and sewer service to District customers, staff recommends that the Board adopt the
attached resolutions adjusting the proposed water and sewer rates with an effective date of July 1,
2023.
BACKGROUND:
On January 19, 2023, a Board of Directors' Special Meeting was held for the Board to present staff
Page 61 of 107
with their priorities, goals, and objectives to be met during the development of a proposed Operating
Budget for Fiscal Year 2023-24. Discussion points presented by staff included, but were not limited
to, the assumptions used within the 2021 Rate Study and the resulting proposed rate schedule, an
evaluation of inflationary pressures affecting operating costs, the delay in receiving ordered goods
and materials, and annual debt service obligations in regards to the Series 2017A and Series 2022A
issuances.
Staff was directed to utilize diligence when projecting FY23-24 revenues and expenses, as well as an
updated Capital Improvement Plan (CIP), to ensure that the District's cost of service is being met and
to focus on the District's core mission of providing reliable water and wastewater services to protect
public health and the environment, all the while providing premier customer service.
There were five (5) subsequent budget workshops held on February 16, March 16, April 20, May 18,
and May 25, 2023, where staff, in response to the directions and objectives provided by the Board at
the January 19, 2023 meeting, presented their proposed program budgets for FY23-24 revenue and
expenses and an updated 1 -year CIP. There have been various presentations and discussions in
regard to the proposed adjustments to rates, fees, charges, and a calculated pass-through of $0.31,
which is to be added to the proposed commodity rate, and the projected impact they would have on
revenues were presented to the Board.
Staff recommends that the Board of Directors consider and adopt the presented water and sewer
rates, fees, and charges by approving the two presented resolutions.
ATTACHMENTS:
1. Resolution No. 2023 -XX - Adjusting Water Rates and Charges
2. Resolution No. 2023 -XX - Adjusting Sewer Rates and Charges
Page 62 of 107
RESOLUTION NO. 2023 -XX
RESOLUTION OF THE BOARD OF DIRECTORS
OF THE YORBA LINDA WATER DISTRICT
ADJUSTING WATER RATES AND CHARGES
EFFECTIVE JULY 1, 2023 AND
RESCINDING RESOLUTION NO. 2022-07
WHEREAS, pursuant to California Water Code Section 31007, the Board of
Directors of the Yorba Linda Water District ("YLWD") is required to set
water rates and charges at a level which will yield an amount of
revenue sufficient to pay for operating expenses, provide for repairs
and depreciation of works, and pay the principal and interest on any
bonded debt.
WHEREAS, Section 5470 et seq. of the California Health and Safety Code
authorizes YLWD to establish rates and charges regarding water and
to collect those rates and charges on the County of Orange property
tax roll.
WHEREAS, pursuant to California Government Code Section 53756, YLWD may
adopt a schedule of fees or charges authorizing automatic
adjustments that pass through increases in wholesale charges for
water.
WHEREAS, At the Board of Directors meeting on April 13, 2021, the Board of
Directors considered, received and filed the 2021 Water and Sewer
Rate Study Report ("2021 Rate Study"), including schedules of
proposed water rate increases described in the Rate Study.
WHEREAS, pursuant to, and in compliance with, Proposition 218 (California
Constitution art. XIII D), the District on April 22, 2021, mailed a notice
of its public hearing to consider pass-through charges and a new
five-year schedule of water (and sewer rate) increases ("Prop 218
Notice") to all YLWD customers of record and parcel owners within
the District's service area.
WHEREAS, on June 8, 2021, and in accordance with article XIII D, Section 6, the
Board of Directors held a public hearing regarding its Prop 218 Notice
and considered timely written and oral protests, if any, to the Prop
218 Notice.
WHEREAS, at the public hearing, a majority of parcel owners did not protest
against the proposed new schedules of water rates and charges in
the Prop 218 Notice, and the Board of Directors adopted the
proposed new schedule.
Resolution No. 2023 -XX of Adjusting Water Rates and Charges Effective July 1, 2023
Page 63 of 107
WHEREAS, the District Board of Directors previously adopted Resolution No.
2021-14 which established water rates and charges effective July 1,
2021.
WHEREAS, Resolution No. 2021-14 stated the Board of Directors' findings,
determinations, and resolutions to adopt a new proposed schedule
of water rates and charges, which are not repeated in this Resolution
to avoid any confusion regarding the findings, determinations, and
resolutions to adjust the water rates and charges in this Resolution in
accordance with the previously adopted schedule.
WHEREAS, Resolution No. 2022-07 stated the Board of Directors' findings,
determinations, and resolutions to adopt a new proposed schedule
of water rates and charges, which are not repeated in this Resolution
to avoid any confusion regarding the findings, determinations, and
resolutions to adjust the water rates and charges in this Resolution in
accordance with the previously adopted schedule.
WHEREAS, following substantial review and analysis, which included multiple
Board workshops, District staff prepared a cost of service analysis for
Fiscal Year 2023-24.
WHEREAS, in accordance with the cost of service analysis and Water Code
Section 31007, the Board of Directors desires to adjust certain water
rates and charges effective July 1, 2023 within the confines of the
District's water rate schedule published in its Prop 218 Notice.
NOW, THEREFORE, BE IT RESOLVED that the Board of Directors of the Yorba Linda
Water District does hereby find, determine, and resolve the following:
Section 1. The matters set forth in the foregoing recitals are true and correct.
Section 2. Resolution No. 2022-07 is hereby rescinded effective July 1, 2023.
Section 3. The District water rates and charges for water service are hereby
adjusted as follows and will take effect on July 1, 2023:
For All Potable Water Service:
All Water Usage shall be charged at: $ 3.45 / 100 Cubic Feet (ccf)
(Includes a $0.31 Pass -Through Adjustment)
Resolution No. 2023 -XX of Adjusting Water Rates and Charges Effective July 1, 2023 2
Page 64 of 107
Monthly Service Charge for:
5/8" and 3/4" Meters
$
32.86
1 " Meters
$
51.26
1 1/2" Meters
$
97.20
2" Meters
$
152.33
3" Meters
$
326.96
4" Meters
$
584.28
6" Meters
$
1,475.75
Monthly Private Fire Protection Charge for:
4" Meters
$
9.34
6" Meters
$
24.45
8" Meters
$
50.55
10" Meters
$
89.79
Annual Capital (Finance) Charge for:
5/8" and 3/4" Meters
$
81.00
1 " Meters
$
135.00
1 1/2" Meters
$
269.76
2" Meters
$
431.28
3" Meters
$
943.08
4" Meters
$
1,697.16
6" Meters
$
4,310.16
Section 4. Drought Rates, as scheduled, would become effective on customer
monthly billing statements per ccf of potable water in addition to the
Commodity Rate in effect should a mandate be declared by the
State of California or other agency of authority. The schedule
effective July 1, 2023 is hereby set forth as follows:
Drought
Water Use
Additional
Equivalent
Shortage Level in
Stage
Reduction
Charge
WSCP
No Drought
0%
$0.00/ccf
0 0% -Normal
Stage 1
10%
$0.16/ccf
1 (Up to 10%)
Stage 2
20%
$0.32/ccf
2 (Up to 20%)
Stage 3
30%
$0.66/ccf
3 (Up to 30%)
4 Up to 40%)
Stage 4
50%
$1.22/ccf
5 (Up to 50%)
6 >50%
*2020 Water Shortage Contingency Plan
Resolution No. 2023 -XX of Adjusting Water Rates and Charges Effective July 1, 2023 3
Page 65 of 107
PASSED AND ADOPTED this 1 It day of June 2023, by the following called vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Brett R. Barbre, President
Yorba Linda Water District
ATTEST:
Annie Alexander, Board Secretary
Yorba Linda Water District
Reviewed as to form by General Counsel:
Andrew B. Gagen, Esq.
Kidman Gagen Law LLP
Resolution No. 2023 -XX of Adjusting Water Rates and Charges Effective July 1, 2023 4
Page 66 of 107
RESOLUTION NO. 2023 -XX
RESOLUTION OF THE BOARD OF DIRECTORS
OF THE YORBA LINDA WATER DISTRICT
ADJUSTING SEWER RATES AND CHARGES
EFFECTIVE JULY 1, 2023 AND
RESCINDING RESOLUTION NO. 2022-08
WHEREAS, pursuant to California Water Code Section 31007, the Board of
Directors of the Yorba Linda Water District is required to set sewer
rates and charges at a level which will yield an amount of revenue
sufficient to pay for operating expenses, provide for repairs and
depreciation of works, and pay the principal and interest on any
bonded debt.
WHEREAS, Section 5470 et seq. of the California Health and Safety Code
authorizes YLWD to establish rates and charges regarding sanitation
and sewerage system and to collect those rates and charges on the
County of Orange property tax roll.
WHEREAS, at the Board of Directors meeting on April 13, 2021, the Board of
Directors considered, received and filed the 2021 Water and Sewer
Rate Study Report ("2021 Rate Study"), including the schedules of
proposed sewer rate increases described in the Rate Study.
WHEREAS, pursuant to, and in compliance with, Proposition 218 (California
Constitution art. XIII D), the District on April 22, 2021, mailed a notice
of its public hearing to consider a new five-year schedule of sewer
rate increases ("Prop 218 Notice") to all YLWD customers of record
and parcel owners within the District's service area.
WHEREAS, on June 8, 2021, and in accordance with article XIII D, Section 6, the
Board of Directors held a public hearing regarding its Prop 218 Notice
and considered timely written and oral protests, if any, to the Prop
218 Notice.
WHEREAS, at the public hearing, a majority of parcel owners did not protest
against the proposed new schedule of sewer rates and charges in
the Prop 218 Notice and the Board of Directors adopted the
proposed new schedule.
WHEREAS, the District Board of Directors previously adopted Resolution No.
2021-15 which established sewer rates and charges effective July 1,
2021.
Resolution No. 2023 -XX Adjusting Sewer Rates and Charges Effective July 1, 2023
Page 67 of 107
WHEREAS, Resolution No. 2021-15 stated the Board of Directors' findings,
determinations, and resolutions to adopt a new proposed schedule
of sewer rates and charges, which are not repeated in this Resolution
to avoid any confusion regarding the findings, determinations, and
resolutions to adjust the sewer rates and charges in this Resolution in
accordance with the previously adopted schedule.
WHEREAS, Resolution No. 2022-08 stated the Board of Directors' findings,
determinations, and resolutions to adopt a new proposed schedule
of sewer rates and charges, which are not repeated in this Resolution
to avoid any confusion regarding the findings, determinations, and
resolutions to adjust the sewer rates and charges in this Resolution in
accordance with the previously adopted schedule.
WHEREAS, following substantial review and analysis, which included multiple
Board workshops, District staff prepared a cost of service analysis for
Fiscal Year 2023-24.
WHEREAS, in accordance with the cost of service analysis and Water Code
Section 31007, the Board of Directors desires to adjust certain sewer
rates and charges effective July 1, 2023 within the confines of the
District's sewer rate schedule published in its Prop 218 Notice.
NOW, THEREFORE, BE IT RESOLVED that the Board of Directors of the Yorba Linda
Water District does hereby find, determine, and resolve the following:
Section 1. The matters set forth in the foregoing recitals are true and correct.
Section 2. Resolution No. 2022-08 is hereby rescinded effective July 1, 2023.
Section 3. The District sewer rates and customer connection charges for sewer
service are hereby adjusted as follows and will take effect on July 1,
2023:
A. Residential:
1. Residential - individually metered $11.97 per month
2. Residential - master metered $11.52 per month per
unit
Resolution No. 2023 -XX Adjusting Sewer Rates and Charges Effective July 1, 2023 2
Page 68 of 107
B. Commercial -Industrial and Public Schools:
1. For all sewer customers in this category who use
meter readings, the rate is as follows:
a. First 700 cubic feet per month of water
consumption per month: $11.97 per month.
b. All water consumption in excess of 700 cubic
feet per month: $0.46 per 100 cubic feet.
2. Alternatively, for customers who have a sewer meter
or who can demonstrate to the District's satisfaction
that 100% of the water meter reading ends up in the
District's sewer system, the rate is as follows:
a. First 700 cubic feet per month of water
consumption per month: $11.97 per month
b. All water consumption in excess of 700 cubic
feet per month: $0.46 per 100 cubic feet.
PASSED AND ADOPTED this 1 It day of June 2023 by the following called vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Brett R. Barbre, President
Yorba Linda Water District
ATTEST:
Annie Alexander, Board Secretary
Yorba Linda Water District
Reviewed as to form by General Counsel:
Andrew B. Gagen, Esq.
Kidman Gagen Law LLP
Resolution No. 2023 -XX Adjusting Sewer Rates and Charges Effective July 1, 2023 3
Page 69 of 107
ITEM NO. 9.2.
Yorba Linda
Water District
AGENDA REPORT
MEETING DATE: June 1, 2023
TO: Board of Directors
FROM: Mark Toy, General Manager
STAFF CONTACTS: Delia Lugo, Finance Manager
Sophia Phuong, Accounting Supervisor
Paige Appel, Budget Analyst
SUBJECT: Adopting Water and Sewer Development and Customer Service Fees
RECOMMENDATION:
That the Board of Directors (1) adopt Resolution No. 2023 -XX adopting Water Development and
Customer Service Fees effective July 1, 2023 and rescinding Resolution No. 2022-09; and (2) adopt
Resolution No. 2023 -XX adopting Sewer Development and Customer Service Fees effective July 1,
2023 and rescinding Resolution No. 2022-10.
BACKGROUND:
The current Water Development and Customer Service Fees and Sewer Development and Customer
Service Fees were adopted via Resolution Nos. 2022-09 and 2022-10 respectively in June 2022.
Staff reviewed and updated the methodology for the basis of determining fair and equitable fees that
cover the cost of service to provide the listed water and sewer related services. Projected staff time,
equipment, and material costs utilized to perform the service(s) required are included in determining
each cost of service. Staff costs include the average hourly rate(s) and benefit costs of the
employee(s) providing the service, as well as eligible indirect cost factors. Attached are resolutions
with the updated Water Development and Customer Service Fees and Sewer Development and
Customer Service Fees.
STRATEGIC PLAN INITIATIVES:
G2 3D — Review and adopt an appropriate fee schedule on an annual basis.
ATTACHMENTS:
1. Resolution No. 2023 -XX - Adopting Water Development and Customer Service Fees
2. Resolution No. 2023 -XX - Adopting Sewer Development and Customer Service Fees
Page 70 of 107
RESOLUTION NO. 2023 -XX
RESOLUTION OF THE BOARD OF DIRECTORS
OF THE YORBA LINDA WATER DISTRICT
ADOPTING WATER DEVELOPMENT AND CUSTOMER SERVICE FEES
AND RESCINDING RESOLUTION NO. 2022-09
WHEREAS, the Yorba Linda Water District Rules and Regulations for Water
Service include a provision that Water Development and Customer
Service Fees shall be adopted by separate Resolution; and
WHEREAS, the Board of Directors of the Yorba Linda Water District has, from time
to time, adopted Ordinances and Resolutions to change the Water
Development and Customer Service Fees for services provided by
the District; and
WHEREAS, the fees collected pursuant to this Resolution shall be used to fund
costs necessitated by the services provided by the District.
NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda
Water District as follows:
Section 1. Fees identified in Section 4 of the Rules and Regulations for Water
Service shall be as follows:
A. New Account Setup Fee
B. Late Payment Fee
C. Notice of Discontinuance
D. Shut -Off Due to Non -Payment
E. Reestablish Service
F. Callout After Hours
G. Tampered Lock -Residential
H. Tampered Lock -Commercial
I. Meter Removal
J. Meter Replacement
(Due to Meter Removal)
K. Return Payment Fee
Resolution No. 2023 -XX Adopting Water Development and Customer Service Fees
$40.00 per Occurrence
10% of Outstanding
Charges
$25.00 per Occurrence
$50.00 per Occurrence
$50.00 per Occurrence
$225.00 per Occurrence
$90.00 per Occurrence
$145.00 per Occurrence
$130.00 per Occurrence
$130.00 per Occurrence
(Plus additional labor
and materials due to
customer tampering.)
$50.00 per Occurrence
Page 71 of 107
L. Stop Payment of District Check $30.00 per Occurrence
M. Water Meter Testing Fee $145.00 (Plus cost of
independent laboratory
testing if applicable.)
N. Residential Customer Deposit (Determined by 3rd Party Processing)
Potential of Risk "Green" $0.00 per Meter
Potential of Risk "Yellow" $185.00 per Meter
Potential of Risk "Red" $335.00 per Meter
O. Commercial Customer Deposit
1 '/2 Inch Meter & Below
2 Inch Meter
3 Inch Meter
4 Inch and Larger Meter
$935.00 per Meter
$1,680.00 per Meter
$2,450.00 per Meter
$3,275.00 per Meter
Section 2. Fees identified in Sections 2, 3, and 7 of the Rules and Regulations for
Water Services shall be as follows:
A. Construction Meters
(Temporary connection at a location approved by District staff.)
Deposit $3,360.00 per Meter
New Account Setup Fee $40.00 per Occurrence
Meter Use Fee $9.19 per Day
Move to a New Location $140.00 per Occurrence
An approved backflow prevention device to be provided by
Customer at time of meter installation. Calibration fee may apply.
B. New Meter Connection Fee
(Excludes meter box, meter lid, and customer service shut-off valve.)
1 Inch Meter $870.00 per Meter
1 '/2 Inch Meter $1,410.00 per Meter
2 Inch Meter $1,800.00 per Meter
Meter(s) Larger Than 2 Inch Actual Costs
Meter(s) Within Traffic Area Actual Costs
Resolution No. 2023 -XX Adopting Water Development and Customer Service Fees
2
Page 72 of 107
C.
Temporary Water Services
2 Times the Current Potable
Water Rate Per 100 Cubic
Feet
D.
Temporary Untreated Water
MWDSC Untreated Rate, plus
other MWDOC Fees, plus
$13.00 per acre-foot.
E.
Permanent Untreated Water
MWDSC Untreated Rate, plus
other MWDOC Fees, Plus
$13.00 per acre-foot.
F.
Backflow Device Monitoring Fee
$3.72 per Month
G.
Water Capacity Fee
Adequate Water Main Fronts Property
1 Inch Meter
$12,311
1-1 /2 Inch Meter
$24,622
2 Inch Meter
$39,395
3 Inch Meter
$86,177
4 Inch Meter
$155,119
6 Inch Meter
$320,087
Developer to Construct Water Main in Front of Propert
1 Inch Meter $8,840
1-1 /2 Inch Meter $17,679
2 Inch Meter $28,287
3 Inch Meter $61,878
4 Inch Meter $111,380
6 Inch Meter $229,832
H. Water Deposit (Plan Check, Inspection, GIS Data Conversion,
Administrative, and Records/Billing Services Costs)
5 or Less Connections $14,910.00 Deposit
6-10 Connections $19,870.00 Deposit
1 1-20 Connections $24,790.00 Deposit
21-30 Connections $32,430.00 Deposit
31-40 Connections $39,800.00 Deposit
Resolution No. 2023 -XX Adopting Water Development and Customer Service Fees 3
Page 73 of 107
41-50 Connections $44,670.00 Deposit
51-99 Connections $50,870.00 Deposit
100 and Higher Number of Connections $67,290.00 Deposit
Note: The above "Water Deposit" will be required upon application.
Additional funds may be required upon the Yorba Linda Water
District (YLWD) reaching 850 of the deposit balance. The deposit will
be charged current salary and vehicle rates based on a project
number. All unused deposit funds will be refunded to the current
customer on record upon close out of the project. Please note
additional customer service, water service, and meter fees may be
required.
Single Service Fee
$1,960.00 per Permit
Section 3. Penalties identified in Section 4.7 of the Rules and Regulations for
Water Services shall be as follows:
A. Meter Tampering Penalties
1 It Violation
$1,000 Plus Cost of Inspection,
Repair, Calibration, and
Estimated Usage
2nd Violation
$2,500 Plus Cost of Inspection,
Repair, Calibration, and
Estimated Usage
3rd Violation
$5,000 Plus Cost of Inspection,
Repair, Calibration, and
Estimated Usage
B. Hydrant Tampering
Penalties
1 st Violation
$1,000 Plus Cost of Inspection,
Repair, and Estimated Usage
2nd Violation
$2,500 Plus Cost of Inspection,
Repair, and Estimated Usage
3rd Violation
$5,000 Plus Cost of Inspection,
Repair, and Estimated Usage
C. Illegal Water System
Connection Penalties
1 It Violation
$5,000 Plus Cost of Inspection,
Repair, and Estimated Usage
2nd Violation
$10,000 Plus Cost of
Inspection, Repair, and
Estimated Usage
Resolution No. 2023 -XX Adopting Water Development and Customer Service Fees
4
Page 74 of 107
3rd Violation
D. Obstructing District Facilities
$15,000 Plus Cost of
Inspection, Repair, and
Estimated Usage
Actual Costs of Removing
Obstruction
(Applicable if 48 hours has
lapsed from proper District
notification of obstruction.)
Section 4. The fees adopted herein shall take effect on July 1, 2023 and
Resolution No. 2022-09 is hereby rescinded effective June 30, 2023.
PASSED AND ADOPTED this 1 It day of June 2023 by the following called vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Brett R. Barbre, President
Yorba Linda Water District
ATTEST:
Annie Alexander, Board Secretary
Yorba Linda Water District
Reviewed as to form by General Counsel:
Andrew B. Gagen, Esq.
Kidman Gagen Law LLP
Resolution No. 2023 -XX Adopting Water Development and Customer Service Fees
5
Page 75 of 107
RESOLUTION NO. 2023 -XX
RESOLUTION OF THE BOARD OF DIRECTORS
OF THE YORBA LINDA WATER DISTRICT
ADOPTING SEWER DEVELOPMENT AND CUSTOMER SERVICE FEES
AND RESCINDING RESOLUTION NO. 2022-10
WHEREAS, the Yorba Linda Water District Rules and Regulations for Sewer
Service include a provision that Sewer Development and Customer
Service Fees shall be adopted by separate Resolution; and
WHEREAS, the Board of Directors of the Yorba Linda Water District has, from time
to time, adopted Ordinances and Resolutions to change the Sewer
Development Fees and Customer Service Fees for services provided
by the District; and
WHEREAS, the fees collected pursuant to this Resolution shall be used to fund
costs necessitated by the services provided by the District.
NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda
Water District as follows:
Section 1. Fees identified in Section 6 and 8 of the Rules and Regulations for
Sewer Services shall be as follows:
A. Frontage Charge
Applies to Properties Where Adequate Sewer Main Fronts
Property and Property is Not Subject to Developer
Reimbursement Program
Single Family Residence
Master Metered
Commercial
B. Sewer Capacity Fee
Single Family Residence
Master Metered
Commercial
$5,763
Sewer Frontage (FT) = 75 FT
x $5,763
Sewer Frontage (FT) - 75 FT
x $5,763
$794
0.82 x Number of Units x
$794
Equivalent Dwelling Unit x
Total SF/1,000SF x $794
Equivalent Dwelling Unit(EDU) is based on one Single Family
Residence
Resolution No. 2023 -XX Adopting Sewer Development and Customer Service Fees
Page 76 of 107
C. Sewer Deposit (Plan Check, Inspection, GIS Data Conversion,
Administrative, and Records/Billing Services Costs)
5 or Less Connections
$10,150.00 Deposit
6-10 Connections
$12,880.00 Deposit
1 1-20 Connections
$20,290.00 Deposit
21-30 Connections
$23,910.00 Deposit
31-40 Connections
$28,740.00 Deposit
41-50 Connections
$33,410.00 Deposit
51-99 Connections
$39,420.00 Deposit
100 and Higher Number of Connections
$50,440.00 Deposit
Note: The above "Sewer Deposit" will be required upon application.
Additional funds may be required upon the Yorba Linda Water District
(YLWD) reaching 850 of the deposit balance. The deposit will be
charged current salary and vehicle rates based on a project number.
All unused deposit funds will be refunded to the current property
owner on record upon close out of the project. Please note
additional customer service and sewer development fees may be
required.
D. Single Service Fee
E. Sewer Cleaning - Hot Spots Fee
$1,750.00 per Permit
Actual Costs
(Fee assessed to number of
customers serviced.)
Section 2. Penalties identified in Section 11 and 13 of the Rules and Regulations
for Sewer Services shall be as follows:
A. Sewer Tampering Penalties
1 st Violation
2nd Violation
3rd Violation
Resolution No. 2023 -XX Adopting Sewer Development and Customer Service Fees
$1,000 Plus Cost of
Inspection, Repair, and
Estimated Usage
$2,500 Plus Cost of
Inspection, Repair, and
Estimated Usage
$5,000 Plus Cost of
Inspection, Repair, and
Estimated Usage
2
Page 77 of 107
B. Illegal Sewer System Connection Penalties
1 st Violation
2nd Violation
3rd Violation
C. Obstructina District Facilities
$5,000 Plus Cost of
Inspection, Repair, and
Estimated Usage
$10,000 Plus Cost of
Inspection, Repair and
Estimated Usage
$15,000 Plus Cost of
Inspection, Repair and
Estimated Usage
Actual Costs of Removing
Obstruction
(Applicable if 48 hours has
lapsed from proper District
notification of obstruction.)
Section 3. The fees adopted herein shall take effect on July 1, 2023 and
Resolution No. 2022-10 is hereby rescinded effective June 30, 2023.
PASSED AND ADOPTED this 1 st day of June 2023 by the following called vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Brett R. Barbre, President
Yorba Linda Water District
ATTEST:
Annie Alexander, Board Secretary
Yorba Linda Water District
Reviewed as to form by General Counsel:
Andrew B. Gagen, Esq.
Kidman Gagen Law LLP
Resolution No. 2023 -XX Adopting Sewer Development and Customer Service Fees
3
Page 78 of 107
ITEM NO. 9.3.
Yorba Linda
Water District
AGENDA REPORT
MEETING DATE: June 1, 2023
TO: Board of Directors
FROM: Mark Toy, General Manager
STAFF CONTACTS: Delia Lugo, Finance Manager
SUBJECT: Adopting Fats, Oils, and Grease Control Program Fees
RECOMMENDATION:
That the Board of Directors adopt Resolution No. 2023 -XX adopting Fats, Oils, and Grease Control
Program Fees and rescinding Resolution No. 2022-11.
BACKGROUND:
In 2004, the District adopted Ordinance No. 04-01, regulating Food Service Establishments ("FSE")
fats, oils, and grease (FOG) discharge into the sewer system. The State Water Resources Control
Board Order No. 2006-0003-DWQ (and as amended by Order Nos. WQ 2008 -0002 -EXEC and WQ
2013 -0058 -EXEC) mandates the District to enforce this regulation. In response, the District required
all FSEs within its sewer maintenance jurisdiction to comply with the FOG Program and apply for an
annual FOG Wastewater Discharge Permit. Staff has reviewed costs associated with maintaining the
FOG Program and based on the findings, is recommending the schedule of fees be updated as
presented in the attached resolution to ensure the District's cost of service is met.
ATTACHMENTS:
1. Resolution No. 2023 -XX - Adopting FOG Control Program Fees
Page 79 of 107
RESOLUTION NO. 2023 -XX
RESOLUTION OF THE BOARD OF DIRECTORS
OF THE YORBA LINDA WATER DISTRICT
ADOPTING FATS, OILS, AND GREASE CONTROL PROGRAM FEES
AND RESCINDING RESOLUTION NO. 2022-11
WHEREAS, in 2002, the Santa Ana Regional Water Quality Control Board enacted
Rule R8-2002-0014 requiring all sewage agencies to adopt the
requirements of a new Wastewater Discharge Requirement (WDR);
and
WHEREAS, in 2006, the Santa Ana Regional Water Quality Control Board Rule R8-
2002-0014 was rescinded and a new statewide permit was adopted
based on R8-2002-0014; and
WHEREAS, the WDR and statewide permit require many municipalities, including
the Yorba Linda Water District, to increase the level of maintenance,
operations, and capital improvement repairs to their sewer systems
and to have in place a fats, oils, and grease control program; and
WHEREAS, on July 22, 2004, the Board of Directors adopted Ordinance No. 04-01,
creating a Fats, Oils, and Grease Control Program for Food Service
Establishments (FSE) in the City of Yorba Linda and portions of the
cities of Anaheim, Brea, and Placentia requiring a permit for sewer
discharges, which could contain fats, oils, and grease, and imposing
requirements for monitoring of and elimination of fats, oils, grease
from sewer discharges for such establishments; and
WHEREAS, Ordinance No. 04-01, authorizes the adoption by resolution of a Fats,
Oils, and Grease Wastewater Discharge Permit Fee and Grease
Disposal Mitigation Fee to cover the costs of increased maintenance
and administration of the sewer system as a result of the Food Service
Establishments' inability to remove Fats, Oils, and Greases from its
wastewater discharged, and to require Food Service Establishments
to protect the District's sanitary sewer system; and
WHEREAS, the Board of Directors of the Yorba Linda Water District has, from time
to time, adopted Resolutions to change the Fats, Oils, and Grease
Control Program Fees for services provided by the District.
NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda
Water District as follows:
Resolution No. 2023 -XX Adopting FOG Control Program Fees
Page 80 of 107
Section 1
Section 2.
The fees adopted for Yorba Linda Water District Fats, Oils, and Grease
Control Program shall be as follows:
A. Initial Permit and Application Fee
B. Annual Renewal
C. Non -Compliance Fee
D. Mitigation Fee
$180.00 per FSE
$180.00 per Year/FSE
$355.00 per Occurrence
Actual Costs*
*Actual costs will be invoiced based on District's current salary
rates, benefits, materials, and equipment rates in effect at that
time.
The fees adopted herein shall take effect on July 1, 2023 and
Resolution No. 2022-11 is hereby rescinded effective June 30, 2023.
PASSED AND ADOPTED this 1 st day of June 2023 by the following called vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Brett R. Barbre, President
Yorba Linda Water District
ATTEST:
Annie Alexander, Board Secretary
Yorba Linda Water District
Reviewed as to form by General Counsel:
Andrew B. Gagen, Esq.
Kidman Gagen Law LLP
Resolution No. 2023 -XX Adopting FOG Control Program Fees
2
Page 81 of 107
ITEM NO. 9.4.
Yorba Linda
Water District
AGENDA REPORT
MEETING DATE: June 1, 2023
TO: Board of Directors
FROM: Mark Toy, General Manager
STAFF CONTACTS: Delia Lugo, Finance Manager
Sophia Phuong, Accounting Supervisor
Paige Appel, Budget Analyst
SUBJECT: Adopting the Operating Budget for Fiscal Year 2023-24 (Financial
Summaries)
RECOMMENDATION:
That the Board of Directors adopt Resolution No. 2023 -XX adopting the Operating Budget for Fiscal
Year 2023-24 (Financial Summaries) and rescinding Resolution No. 2022-13 effective June 30,
2023.
BACKGROUND:
Prior to the beginning of the new fiscal year on July 1, 2023, the Board must adopt an Operating
Budget which includes the budgets for both ongoing operations and capital investments in equipment
and infrastructure. Attached for the Board's review and consideration are the Financial Summaries
used to develop the District's proposed Operating Budget for Fiscal Year 2023-24. The annual
Operating Budget presents the framework and financial plan for responsibly carting out the programs
and capital projects that administer, operate, maintain, and protect the water and wastewater
systems, as well as acquire and/or replace assets required to provide safe and reliable water and
sewer services in accordance with the District's mission and vision statements.
Staff had adhered to its established budget process in developing the proposed Operating Budget for
Fiscal Year 2023-24. In conjunction with the development of the 2021 Rate Study, staff worked with
the rate -setting consultants in developing long-term financial plans (5 -year plans) for both the water
and sewer funds. Factors included in the development of these financial plans included, among
other factors, the following: (1) the District's projected year-end results for Fiscal Year 2022-23; (2)
future operating plans required to meet demands from the water system; (3) proposed increases in
both water and sewer rates; (4) a proposed calculated Pass -Through Adjustment of $0.31 to be
added to the Commodity; (5) inclusion of the Board received and filed FY 2022-23 Compensation
Study's impact on the salaries of District staff; (6) forecasted cost increases for operating and capital
expenditures; (7) a revised and updated 1 -year capital improvement program; and (8) estimated
annual inflationary adjustments. The results of the proposed financial plans were presented to the
Board of Directors at six previous Board meetings. The presentations included information on the
revenue required to cover the District's annual cost of service and required debt coverage ratios to
meet covenants required by lenders.
Page 82 of 107
In developing the Operating Budget for Fiscal Year 2023-24, staff utilized an updated analysis and
financial plan prepared within the rate study, incorporated the rates and charges as adopted by the
Board via Resolution Nos. 2022-07 through 2022-11 at the May 24, 2022 Board meeting, adjusted
expense projections to account for updated vendor price/rate increases and the newly operating
PFAS Treatment Plant, and modified the operating plan by updating the projected demand on the
water system. The financial summaries in support of the proposed Operating Budget will allow the
District to operate, maintain, and fund projects and activities that meet the goals and initiatives of the
District's Strategic Plan.
In general, the Fiscal Year 2023-24 Operating Budget identifies $55,549,946 in total revenues,
$46,419,854 in total expenses, $9,379,000 in depreciation, and $15,136,000 in capital related
expenses. The capital portion of the budget is funded through bond proceeds and current year
revenues and/or reserves. The proposed Operating Budget does not fund depreciation in the 2023-
24 fiscal year.
The Fiscal Year 2023-24 Operating Budget (Financial Summaries), Salaries and Related Expenses
in particular, may need to be amended in the future depending on the results of the ongoing labor
negotiations.
ATTACHMENTS:
1. Resolution No. 2023 -XX - Adopting FY23-24 Budget
2. FY2023-24 Financial Summaries
Page 83 of 107
RESOLUTION NO. 2023 -XX
RESOLUTION OF THE BOARD OF DIRECTORS
OF THE YORBA LINDA WATER DISTRICT
ADOPTING THE OPERATING BUDGET FOR FISCAL YEAR 2023-24
AND RESCINDING RESOLUTION NO. 2022-13
WHEREAS, the Yorba Linda Water District has prepared a one-year budget for
Fiscal Year 2023-24; and
WHEREAS, it is the desire of the Board of Directors to adopt the Budget for Fiscal
Year 2023-24, and rescind Resolution No. 2022-13.
NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda
Water District as follows:
Section 1. That the Budget for Fiscal Year 2023-24, set forth in Exhibit "A" and
attached hereto, is hereby approved and adopted.
Section 2. That the Budget for Fiscal Year 2023-24 is in full force and effect
beginning July 1, 2023, and continuing until this Resolution is
rescinded by the Board of Directors.
Section 3. That Resolution No. 2022-13 is hereby rescinded effective July 1, 2023.
PASSED AND ADOPTED this 1 It day of June 2023 by the following called vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Brett R. Barbre, President
Yorba Linda Water District
ATTEST:
Annie Alexander, Board Secretary
Yorba Linda Water District
Reviewed as to form by General Counsel:
Andrew B. Gagen, Esq.
Kidman Gagen Law LLP
Resolution No. 2023 -XX Adopting the Operating Budget for Fiscal Year 2023-24
Page 84 of 107
P
aYorba Linda
Water District
FINANCIAL SUMMARIES
Supplies & Services:
FY22
Actual
FY23
Budget
FY23
Projections
FY24
Budget
Revenue (Operating):
-
137,000
90,206
-
Water Revenue (Residential)
15,861,493
16,933,387
14,756,075
19,683,344
Water Revenue (Commercial & Fire Det.)
1,606,688
1,737,255
1,639,577
2,016,621
Water Revenue (Landscape/Irrigation)
3,839,467
4,046,832
3,640,243
4,769,326
Service Charges
13,358,664
14,720,797
14,729,859
16,076,351
Property Tax - CFC Charges
2,940,151
3,103,900
3,300,357
3,597,389
PFAS Impact Fee
889,401
-
-
-
Sewer Charge Revenue
2,870,431
3,115,771
3,077,368
3,582,947
Sewer Parcel Assessments
333,965
363,158
356,954
410,497
Other Operating Revenue
1,31 1,232
1,287,829
1,297,318
1,327,217
Total Operating Revenue
43,011,492
45,308,929
42,797,751
51,463,692
Revenue (Non -Operating):
38,173
42,300
42,936
47,550
Interest
179,375
106,925
740,623
948,000
Property Tax
2,157,211
2,095,000
2,351,079
2,402,796
Other Non -Operating Revenue
174,376
692,942
1,313,772
735,458
Total Non -Operating Revenue
2,510,962
2,894,867
4,405,474
4,086,254
Total Revenue
45,522,454
48,203,796
47,203,225
55,549,946
Expenses (Operating):
501,601
538,550
701,372
755,400
Variable Costs
6,297,722
9,258,295
8,644,747
10,489,766
Water -Related Costs
17,635,438
13,656,768
11,046,823
14,576,854
Fixed Costs
1,668,633
1,839,855
1,850,950
2,242,467
Power -Related Costs
1,299,314
2,189,451
2,934,621
3,071,848
Variable Water Costs Related Expenses Total
20,603,385
17,686,074
15,832,394
19,891,169
Salary Related Expenses
11,016,220
13,636,809
12,501,986
13,823,875
Reduction for Capital Project Labor
-
(405,000)
-
(408,000)
Salary Related Expenses Total
11,016,220
13,231,809
12,501,986
13,415,875
Supplies & Services:
Board Election
-
137,000
90,206
-
Communications
126,854
193,000
195,555
240,240
Contractual Services
601,462
620,039
651,993
721,531
Data Processing
275,125
416,614
402,790
539,950
District Activities, Emp Recognition
32,157
45,500
49,406
68,495
Dues & Memberships
97,803
97,522
93,536
125,625
Fees & Permits
396,274
467,990
457,431
499,300
Insurance
279,465
434,590
379,300
485,000
Maintenance
1,418,058
1,527,900
1,819,170
2,044,400
Materials
886,544
2,377,300
1,302,394
2,468,792
Non -Capital Equipment
206,427
211,300
231,502
328,100
Office Expense
38,173
42,300
42,936
47,550
Professional Services
1,170,752
1,728,760
1,721,583
1,569,770
Training
40,829
83,150
51,819
75,893
Travel & Conferences
22,631
102,780
45,880
104,720
Uncollectible Accounts
18,114
10,000
25,000
15,000
Utilities
185,453
224,000
382,874
400,000
Vehicle Expenses
501,601
538,550
701,372
755,400
Supplies & Services Sub -Total
6,297,722
9,258,295
8,644,747
10,489,766
Total Operating Expenses
37,917,327
40,176,178
36,979,127
43,796,810
Expenses (Non -Operating):
Interest Expense
1,249,313
2,436,750
2,092,379
2,604,419
Other Expense
21,141
18,135
391,555
18,625
Total Non -Operating Expenses
1,270,454
2,454,885
2,483,934
2,623,044
Total Expenses
39,187,781
42,631,063
39,463,061
46,419,854
Net Income Before Capital Contributions
6,334,673
5,572,733
7,740,164
9,130,092
Capital Contributions
289,612
-
25,466,436
-
Net Income Before Depreciation
6,624,285
5,572,733
33,206,600
9,130,092
Depreciation
7,935,696
9,500,000
9,038,130
9,379,000
Income (Loss)
(1,311,411)
(3,927,267)
24,168,470
(248,908)
® Financial Summaries I Fiscal Year 2023-24 Budget
Page 86 of 107
Expenses (Operating):
FY22
Actual
FY23
Budget
FY23
Projections
FY24
Budget
Revenue (Operating):
Water Revenue (Residential)
15,861,493
16,933,387
14,756,075
19,683,344
Water Revenue (Commercial & Fire Det.)
1,606,688
1,737,255
1,639,577
2,016,621
Water Revenue (Landscape/Irrigation)
3,839,467
4,046,832
3,640,243
4,769,326
Service Charges
13,358,664
14,720,797
14,729,859
16,076,351
Property Tax - CFC Charges
2,940,151
3,103,900
3,300,357
3,597,389
PFAS Impact Fee
889,401
-
-
-
Other Operating Revenue
1,123,730
1,171,574
1,204,799
1,252,987
Total Operating Revenue
39,619,594
41,713,745
39,270,910
47,396,018
Revenue (Non -Operating):
-
116,450
76,675
-
Interest
143,190
70,200
606,368
780,000
Property Taxes
2,157,211
2,095,000
2,351,079
2,402,796
Other Non -Operating Revenue
89,363
659,672
1,216,777
718,823
Total Non -Operating Revenue
2,389,764
2,824,872
4,174,224
3,901,619
Total Revenue
42,009,358
44,538,617
43,445,134
51,297,637
Expenses (Operating):
Variable Water Costs (G.W., Import & Power)
Water -Related Costs
17,635,438
13,656,768
11,046,823
14,576,854
Fixed Costs
1,668,633
1,839,855
1,850,950
2,242,467
Power -Related Costs
1,299,314
2,189,451
2,934,621
3,071,848
Variable Water Costs Related Expenses Total
20,603,385
17,686,074
15,832,394
19,891,169
Salary Related Expenses
9,230,304
11,703,642
10,481,360
11,488,469
Reduction for Capital Project Labor
(344,250)
(367,200)
Salary Related Expenses Total
9,230,304
11,359,392
10,481,360
11,121,269
Supplies & Services
Board Election
-
116,450
76,675
-
Communications
107,981
166,307
169,665
210,004
Contractual Services
534,009
541,358
574,773
634,152
Data Processing
236,946
361,462
346,478
463,532
District Activities, Emp Recognition
27,340
38,677
41,995
58,223
Dues & Memberships
83,144
82,932
79,506
106,833
Fees & Permits
361,468
416,062
410,392
444,853
Insurance
237,545
369,402
322,405
412,250
Maintenance
1,105,701
1,122,055
1,427,186
1,467,855
Materials
829,497
2,313,020
1,226,684
2,383,837
Non -Capital Equipment
148,701
151,105
161,379
253,285
Office Expense
32,447
35,956
36,509
40,418
Professional Services
966,622
1,560,430
1,563,517
1,417,133
Training
29,151
69,748
36,509
62,396
Travel & Conferences
19,310
85,199
38,998
86,462
Uncollectible Accounts
14,700
8,500
21,250
12,750
Utilities
158,342
190,400
325,443
340,000
Vehicle Expenses
418,570
473,350
629,802
676,400
Supplies & Services Sub -Total
5,311,474
8,102,413
7,489,166
9,070,383
Total Operating Expenses
35,145,163
37,147,879
33,802,920
40,082,821
Expenses (Non -Operating)
Interest on Long Term Debt
1,249,313
2,436,750
2,092,379
2,604,419
Other Expense
2,440
12,350
388,278
12,325
Total Non -Operating Expenses
1,251,753
2,449,100
2,480,657
2,616,744
Total Expenses
36,396,916
39,596,979
36,283,577
42,699,565
Net Income (Loss) Before Capital Contributions
5,612,442
4,941,638
7,161,557
8,598,072
Capital Contributions
176,963
-
25,050,300
Net Income (Loss) Before Depreciation
5,789,405
4,941,638
32,211,857
8,598,072
Depreciation
6,442,545
8,005,000
7,524,955
7,690,000
Income (Loss)
(653,140)
(3,063,362)
24,686,902
908,072
® Financial Summaries I Fiscal Year 2023-24 Budget 2
Page 87 of 107
® Financial Summaries I Fiscal Year 2023-24 Budget 3
Page 88 of 107
FY22
Actual
FY23
Budget
FY23
Projections
FY24
Budget
Revenue (Operating):
Sewer Charge Revenue
2,870,431
3,115,771
3,077,368
3,582,947
Sewer Parcel Assessments (Locke Ranch)
333,965
363,158
356,954
410,497
Other Operating Revenue
187,502
116,255
92,519
74,230
Total Operating Revenue
3,391,898
3,595,184
3,526,841
4,067,674
Revenue (Non -Operating):
Interest
36,185
36,725
134,255
168,000
Other Non -Operating Revenue
85,013
33,270
96,995
16,635
Total Non -Operating Revenue
121,198
69,995
231,250
184,635
Total Revenue
3,513,096
3,665,179
3,758,091
4,252,309
Expenses (Operating):
Salary Related Expenses
1,785,916
1,933,167
2,020,626
2,335,406
Reduction for Capital Project Labor
(60,750)
(40,800)
Salary Related Expenses Total
1,785,916
1,872,417
2,020,626
2,294,606
Supplies & Services
Board Election
-
20,550
13,531
-
Communications
18,873
26,693
25,890
30,236
Contractual Services
67,453
78,681
77,220
87,379
Data Processing
38,179
55,152
56,312
76,418
District Activities, Emp Recognition
4,817
6,823
7,411
10,272
Dues & Memberships
14,659
14,590
14,030
18,792
Fees & Permits
34,806
51,928
47,039
54,447
Insurance
41,920
65,188
56,895
72,750
Maintenance
312,357
405,845
391,984
576,545
Materials
57,047
64,280
75,710
84,955
Non -Capital Equipment
57,726
60,195
70,123
74,815
Office Expense
5,726
6,344
6,427
7,132
Professional Services
204,130
168,330
158,066
152,637
Training
11,678
13,402
15,310
13,497
Travel & Conferences
3,321
17,581
6,882
18,258
Uncollectible Accounts
3,414
1,500
3,750
2,250
Utilities
27,111
33,600
57,431
60,000
Vehicle Expenses
83,031
65,200
71,570
79,000
Supplies & Services Sub -Total
986,248
1,155,882
1,155,581
1,419,383
Total Operating Expenses
2,772,164
3,028,299
3,176,207
3,713,989
Expenses (Non -Operating):
Other Expense
18,701
5,785
3,277
6,300
Total Non -Operating Expenses
18,701
5,785
3,277
6,300
Total Expenses
2,790,865
3,034,084
3,179,484
3,720,289
Net Income (Loss) Before Capital Contributions
722,231
631,095
578,607
532,020
Capital Contributions
112,649
-
416,136
Net Income Before Depreciation
834,880
631,095
994,743
532,020
Depreciation
1,493,151
1,495,000
1,513,175
1,689,000
Income (Loss)
(658,271)
(863,905)
(518,432)
(1,156,980)
® Financial Summaries I Fiscal Year 2023-24 Budget 3
Page 88 of 107
DEPARTMEIN
SUMMARIEI4
® Financial Summaries I Fiscal Year 2023-24 Budget
Page 89 of 107
DEPARTMENT SUMMARIES
Board of Directors
Salary Related Expenses
Salaries
$ 66,900
$ 90,000
$ 58,500
$ 90,000
Fringe Benefits
1,640
2,237
10,793
20,934
Mandatory Benefits
5,472
7,412
4,674
7,942
Salary Related Expenses Total
$ 74,012
$ 99,649
$ 73,967
$ 118,876
Supplies & Services
Board Election
$ -
$ 137,000
$ 90,206
$ -
District Meetings & Events
827
1,500
1,000
1,500
Dues & Memberships
297
660
300
60
Fees & Permits
1,500
-
-
-
Non Capital Equipment
-
2,000
1,000
11000
Office Expense
824
800
800
800
Professional Development
3,000
2,400
-
1,000
Professional Services
27,403
33,000
33,000
39,000
Travel & Conferences
9,176
32,350
5,500
29,000
Supplies & Services Total
$ 43,026
$ 209,710
$ 131,806
$ 72,360
Administration
Salary Related Expenses
Salaries
$ 1,267,260
$ 1,351,536
$ 1,278,025
$ 1,361,774
Fringe Benefits
251,032
647,828
672,971
624,630
Mandatory Benefits
1,001,193
1,738,027
1,565,352
1,682,625
Salary Related Expenses Total
$ 2,519,485
$ 3,737,391
$ 3,516,348
$ 3,669,029
Supplies & Services
Communications
Contractual Services
District Meetings & Events
Dues & Memberships
Fees & Permits
Non Capital Equipment
Office Expense
Professional Development
Professional Services
Travel & Conferences
Supplies & Services Total
$ 34,396
$ 91,750
$ 92,950
$ 129,440
6,145
6,064
4,964
4,461
8,015
13,500
13,650
19,995
89,349
85,507
83,847
112,515
6,427
1,000
2,000
3,000
4,339
3,500
3,500
4,000
3,086
1,700
3,400
3,600
2,421
5,500
5,150
6,000
449,110
476,000
540,600
541,000
3,083
48,030
22,880
36,640
$ 606,371
$ 732,551
$ 772,941
$ 860,651
® Financial Summaries I Fiscal Year 2023-24 Budget 5
Page 90 of 107
DEPARTMENT SUMMARIES
Finance
Salary Related Expenses
Salaries
$ 1,154,563
$ 1,197,527
$ 1,100,115
$ 1,230,209
Fringe Benefits
213,345
221,838
240,669
211,964
Mandatory Benefits
122,834
130,628
114,635
139,784
Salary Related Expenses Total
$ 1,490,742
$ 1,549,993
$ 1,455,419
$ 1,581,957
Supplies & Services
Communications
$ 87,712
$ 92,250
$ 96,057
$ 98,800
Contractual Services
56,070
59,825
62,444
68,670
District Meetings & Events
576
900
1,380
1,100
Dues & Memberships
665
1,455
1,060
1,370
Fees & Permits
265,735
307,060
284,570
317,516
Maintenance
-
300
300
300
Non Capital Equipment
951
500
250
300
Office Expense
7,356
9,950
8,319
12,450
Professional Development
2,175
6,050
5,825
6,583
Professional Services
61,336
83,200
66,026
84,150
Travel & Conferences
2,630
6,900
6,500
11,830
Uncollectible Accounts
18,114
10,000
25,000
15,000
Supplies & Services Total
$ 503,320
$ 578,390
$ 557,731
$ 618,069
Engineering
Salary Related Expenses
Salaries
$ 757,477
$ 1,186,625
$ 880,504
$ 1,253,347
Fringe Benefits
48,709
224,392
249,602
201,569
Mandatory Benefits
105,551
118,736
107,711
128,757
Salary Related Expenses Total
$ 911,737
$ 1,529,753
$ 1,237,817
$ 1,583,673
Supplies & Services
Communications
$ 2,376
$ 4,000 $
4,048
$ 7,000
Contractual Services
39,934
1,500
-
Data Processing
46,530
9,000
7,800
9,500
District Meetings & Events
1,204
1,000
500
1,000
Dues & Memberships
1,728
2,050
1,119
3,230
Fees & Permits
8,651
13,130
11,940
14,284
Maintenance
218,396
488,000
719,946
828,000
Materials
4,036
-
-
Non Capital Equipment
159
300
300
300
Office Expense
2,790
1,700
1,700
1,700
Professional Development
6,983
15,000
9,010
12,500
Professional Services
307,115
659,560
637,099
462,620
Travel & Conferences
3,549
2,500
2,500
11,250
Supplies & Services Total
$ 643,451
$ 1,197,740 $ 1,395,962
$ 1,351,384
®
Financial Summaries
I Fiscal Year 2023-24 Budget
0
Page 91 of 107
DEPARTMENT SUMMARIES
Operations
Salary Related Expenses
Salaries
$ 3,918,584
$ 4,455,853
$ 4,098,881
$ 4,549,860
Fringe Benefits
982,379
1,018,145
991,989
995,556
Mandatory Benefits
514,212
578,536
492,860
636,145
Salary Related Expenses Total
$ 5,415,175
$ 6,052,534
$ 5,583,730
$ 6,181,561
Supplies & Services
Contractual Services
$ 345,169
$ 394,200
$ 398,006
$ 444,400
Data Processing
22,292
-
27,376
30,000
District Meetings & Events
6,806
6,000
10,162
10,000
Dues & Memberships
80
700
60
300
Fees & Permits
113,961
146,800
158,921
164,500
Maintenance
1,190,771
1,029,600
1,088,924
1,206,100
Materials
879,644
2,372,300
1,297,394
2,463,792
Non Capital Equipment
174,471
180,000
201,452
297,500
Office Expense
14,330
17,500
18,317
18,500
Professional Development
23,407
43,200
22,834
39,800
Professional Services
42,541
45,000
55,058
61,000
Travel & Conferences
1,348
2,500
-
5,500
Utilities
100,173
125,000
283,874
301,000
Vehicle Expenses
501,601
538,550
701,372
755,400
Supplies & Services Total
$ 3,416,594
$ 4,901,350
$ 4,263,750
$ 5,797,792
Information Technology
Salary Related Expenses
Salaries
Fringe Benefits
Mandatory Benefits
Salary Related Expenses Total
Supplies & Services
Contractual Services
Data Processing
District Meetings & Events
Maintenance
Materials
Non Capital Equipment
Office Expense
Professional Development
Professional Services
Utilities
Supplies & Services Total
W
YL
$ 83,838
$ 91,444
$ 85,974
$ 91,478
17,909
16,052
22,674
15,881
10,701
11,167
10,643
12,574
$ 112,448
$ 118,663
$ 119,291
$ 119,933
$ 125,152
$ 113,450
$ 133,000
$ 151,100
206,303
407,614
367,614
500,450
86
200
200
200
8,891
10,000
10,000
10,000
2,864
5,000
5,000
5,000
26,507
25,000
25,000
25,000
9,658
10, 000
10,000
10,000
2,317
2,500
2,500
3,510
239,482
306,000
306,000
326,000
85,280
99,000
99,000
99,000
$ 706,540
$ 978,764
$ 958,314
$ 1,130,260
Financial Summaries I Fiscal Year 2023-24 Budget
7
Page 92 of 1
DEPARTMENT SUMMARIES
Human Resources
Salary Related Expenses
Salaries
$ 379,151
$ 418,153
$ 403,924
$ 433,348
Fringe Benefits
71,826
81,310
68,892
80,677
Mandatory Benefits
41,644
49,363
42,598
54,821
Salary Related Expenses Total
$ 492,621
$ 548,826
$ 515,414
$ 568,846
Supplies & Services
Communications
$ 2,370
$ 5,000
$ 2,500
$ 5,000
Contractual Services
28,992
45,000
53,579
52,900
District Meetings & Events
14,643
22,400
22,514
34,700
Dues & Memberships
5,684
7,150
7,150
8,150
Insurance
279,465
434,590
379,300
485,000
Office Expense
129
650
400
500
Professional Development
526
8,500
6,500
6,500
Professional Services
43,765
126,000
83,800
56,000
Travel & Conferences
2,845
10,500
8,500
10,500
Supplies & Services Total
$ 378,419
$ 659,790
$ 564,243
$ 659,250
® Financial Summaries I Fiscal Year 2023-24 Budget 8
Page 93 of 1
PROJECTS
® Financial Summaries I Fiscal Year 2023-24 Budget
Page 94 of 107
1 -Year CIP Schedule
PROJECT COST FY2023-24
Planning & Design $ 400,000
Construction (Contract) 13,380,490
Project Management/Inspection 217,510
YLWD Capitalized Labor 408,000
ANNUAL CAPITAL IMPROVEMENT COST TOTAL 1 $ 14,406,000
PROJECT FUNDING FY2023-24
PAY -GO $ 1,461,405
Line of Credit -
Debt Funded 12,944,595
ANNUAL CAPITAL IMPROVEMENT FUNDING TOTAL $ 14,406,000
PROJECT NAME FY2023-24
BNSF Crossing -Veterans Way and S. Highland $ 1,336,061
Golden Ave Waterline 305,498
Hidden Hills BPS Upgrades
255,131
Imperial Waterline Improvement
2,938,333
Mountain View Waterline Replacement
598,938
PRS Rehabilitation Project *Based on AMP & Asset Scores
300,000
Timber Ridge BPS Pump Replacement
4,209,634
Waterline Replacement *Based on AMP & Leak History
2,600,000
Well 22 Equipping
5,000
Well Rehabilitation Project
396,000
Total Water CIP $
12,944,595
Green Crest Lift Station Rehab $
400,000
Main Street Sewer Replacement
552,530
Sewer System Rehabilitation and Replacement Project
508,875
Total Sewer CIP I $
1,461,405
CIP Total $ 14,406,000
CAPITAL OUTLAY FY2023-24
MWDSC & YLWD Helicopter Hydrant $ 200,000
Vehicle Replacement 480,000
Security Improvements/Modifications 50,000
Outlav Total $ 730,000
® Financial Summaries I Fiscal Year 2023-24 Budget 10
Page 95 of 1
ITEM NO. 9.5.
Yorba Linda
Water District
AGENDA REPORT
MEETING DATE: June 1, 2023
TO: Board of Directors
FROM: Mark Toy, General Manager
STAFF CONTACTS: Annie Alexander, Senior Executive Assistant / Board Secretary
SUBJECT: Designation of Voting Representative for Association of California Water
Agencies (ACWA) Board Officers' Election
RECOMMENDATION:
That the Board of Directors designate one Director to serve as the District's voting representative in
the upcoming election for ACWA President and Vice President for the 2024-25 term.
SUMMARY:
ACWA has launched two separate but concurrent election processes for the 2024-2025 term: the
Board officers' election for President and Vice President and the region board elections. The biggest
change to the election process is that voting will no longer take place during conferences. Instead,
voting will take place electronically from July 17 - September 15, 2023. Ballots will be distributed on
Monday, July 17, 2023 and include all qualified candidates, in addition to the Election Committee's
preferred candidates. All candidates will also be listed on ACWA's website and invited to participate
in a townhall style webinar in which members can ask the candidates questions.
Each member agency in good standing may vote in the election for President and Vice President.
Member agencies must designate the agency's one voting representative by submitting an
Authorized Voting Representative Form due Friday, June 16, 2023. The deadline to submit the ballot
is Friday, September 15, 2023 and announcement of the successful candidates will occur on
Wednesday, September 27, 2023. If the Board desires to provide the designated Director with voting
instructions prior to submission of the ballot, candidate information can be brought to the August 3,
2023 regular meeting for consideration.
ATTACHMENTS:
ACWA Authorized Voting Representative Form
Page 96 of 107
ACWA has launched two separate but concurrent election processes for the 2024-'25 term: the board officers'
election for President and Vice President and the region board elections. In order to vote for the board
officers, each member agency must designate one voting representative by June 16. To designate your
agency's one voter, submit this Authorized Voting Representative Form by the June deadline. If you do not
designate a representative to vote by the deadline, your agency's General Manager will be the authorized voter
by default. Authorized voters will receive an electronic ballot on July 17. For more information about ACWA's
elections, visit www.acwa.com/elections.
Member Agency's Name
Authorized Voting Representative's Authorized Voting Representative's
Name Email
Agency's Phone No.
Authorized Voting Representative's
Phone No.
❑ Our member agency would like to cast a paper ballot by U.S. mail instead of voting electronically.
Please provide the mailing address below only if you are voting by mail.
Mailing Address
Print Name of Member Agency's Authorized Signatory
X
Authorized Signatory Signature
Date
City, State and Zip
SAVE & SUBMIT
Page 97 of 107
ITEM NO. 11.1.
Yorba Linda
Water District
AGENDA REPORT
MEETING DATE: June 1, 2023
TO: Board of Directors
FROM: Mark Toy, General Manager
STAFF CONTACTS: Annie Alexander, Senior Executive Assistant / Board Secretary
SUBJECT: Director's Reports
The Directors will report on their attendance at the following events:
WACO
Fri, May 5
ACWA Committee Mtgs/Spring Conference
Tue, May 9
Miller/DesRoches
MWDSC Board
Tue, May 9
PYLUSD Board
Tue, May 9
Barbre
ACWA Spring Conference
Wed, May 10
DesRoches
OC LAFCO Commission
Wed, May 10
YL Planning Commission
Wed, May 10
Hawkins (As Needed)
YL Mayor's Prayer Breakfast
Thu, May 11
Barbre
ACWA Spring Conference
Thu, May 11
DesRoches
SAWPA Commission
Tue, May 16
CalMutuals Board
Tue, May 16
Barbre
YL City Council
Tue, May 16
DesRoches
Placentia City Council
Tue, May 16
Lindsey
Brea City Council
Tue, May 16
Hawkins
MWDOC Board
Wed, May 17
Miller
OCWD Board
Wed, May 17
DesRoches
Placentia First Responders Recognition Breakfast
Thu, May 18
Hawkins/Lindsey
OCSan Board
Wed, May 24
Hawkins
YL Planning Commission
Wed, May 24
Hawkins (As Needed)
YLWD/PYLUSD Joint Agency Committee
Wed, May 31
Barbre/Lindsey
As of May 24, 2023
Page 98 of 107
ITEM NO. 11.2.
Yorba Linda
Water District
MEETING DATE:
TO:
FROM:
STAFF CONTACTS:
SUBJECT:
AGENDA REPORT
June 1, 2023
Board of Directors
Mark Toy, General Manager
Mark Toy, General Manager
General Manager's Report
A brief update on District activities and matters of interest as of May 24, 2023.
General Manager
An extremely busy reporting period highlighted by the Spring ACWA conference in Monterey, CA
from May 8-11, 2023. VP DesRoches, Director Miller, AGM Davert, and I attended all (or portions of)
the conference and exhibition activities. The ACWA conference continues to provide an incredible
platform for networking with all of our water industry professionals.
Dr. Miller attended the ACWA-JPIA committee meetings while VP DesRoches, AGM Davert, and I
each attended various meetings in order to cover down on as many committee meetings as possible.
For me, of note were issues that came out of the Agriculture (AG) and Groundwater (GW) committee
meetings. In AG, the focus was on regulatory streamlining, the Sustainable Groundwater
Management Act (SGMA), and the work of Groundwater Sustainability Agencies (GSAs). I also
attended the Federal Issue Forum where experts from FEMA, USFS, and NOAA discussed grant
funding related to hazard/disaster mitigation (protecting from fire and flood). Finally, I attended a 2 -
hour ethics training session that had, among its many topics, deep dives into the Brown Act and the
Public Records Act.
While at the ACWA conference, I had the good fortune of meeting with Dr. Marty Ralph, Director of
the Center for Western Weather and Water Extremes at the Scripps Institution of Oceanography at
the University of California, San Diego. Dr. Ralph is the leader in the concept behind Forecast
Informed Reservoir Operations (FIRO). Most notably, the U.S. Army Corps of Engineers are
considering (or are currently implementing) FIRO pilot studies that will have a positive impact on the
Orange County Water Basin. Dr. Ralph invited me to participate in the August FIRO conference so
that I can collaborate with many local, state, and federal agencies — an excellent opportunity for
creating more community partnerships for YLWD.
At the invitation of MWDSC Chair Adan Ortega, Jr., the San Gabriel Valley Water Association invited
me to be its quarterly keynote speaker on June 18, 2023 at the Pomona Valley Mining Company. It
was an excellent opportunity for me to share our work at the YLWD as well as discuss future
opportunities for community partnerships with other water districts in the Southern California area.
Operations
Page 99 of 107
From April 1 - May 15, 2023, the Hydrant Crew serviced 426 hydrants, repaired 18, and
conducted 3 fire flow tests.
For the first two weeks of May, average water consumption was 14.3 mgd, and we produced
95% groundwater during that period.
We reduced the non-compliant backflow tests, down from over 500 two months ago, to 20
remaining - great effort from John Brundahl, Ruben Maldonado, and Rachel Padilla and her
staff.
Engineering
The City of Yorba Linda and Engineering staff met to discuss the CIP, developer projects, and
paving projects. Of note, the City will be granting easements so that YLWD may move forward
with the construction of the Main Street Sewer project.
Engineering and Operations worked together to finalize the FY2023-24 CIP budget.
The Timber Ridge Booster Pump Station project is now well underway. The team removed the
old natural gas engine. Site clearing and staging are completed, backup power is on-site, and
construction is in progress.
Finance
■ The finance team and the District's auditors completed the Interim Audit with clean findings.
The many tests and reviews of the District's finances yielded no issues or recommendations.
The team will conduct fieldwork for the fiscal year-end audit in August.
Human Resources and Risk Management
HR extended an offer of employment to a candidate for the Safety Officer position with a start
date of June 5, 2023. Active recruitment for the Public Affairs Officer and Principal Engineer is
underway. We expect to begin recruiting for the vacant Plant Operator and Maintenance
Worker positions soon.
Public Affairs
■ The monthly report from CommunicationsLAB is attached.
ATTACHMENTS:
1. CommunicationsLAB Monthly Report
2. BOD Approved Agreements $75K+
3. Status of Due Outs
Page 100 of 107
.v
Communications AB
discover your voice
May Activity Report
TO: Malissa Muttaraid, Interim Public Affairs Officer, Yorba Linda Water District
FROM: Diego Teran, Sr. Account Manager, Communications LAB
DATE: May 18, 2023
RE: Current communications projects
Below are highlights of current Communications Lab projects for Yorba Linda Water District:
Social Media
• Agency provided updated graphics, and updated copy for mid-May—mid-July calendar for client's
review. Next sten: Client to provide feedback.
Graphic/Web design
• Client to provide details about PFAS Treatment Plant Fact Sheet PDF for website.
Agency's social media team to visit client's facilities to capture visuals for this piece, and other
posts, on week of May 22.
• Client to provide details for Quarterly Print/Digital Newsletter bill insert.
Video Production
• Agency submitted "Don't Clog Pipes with FOGs" reel. Next sten: Client to provide feedback.
Client to rerecord cleaning sewer video voiceover. Next sten: Client to provide date for agency to re-
record audio.
701 e chapman ave. orange, ca 92866
www.communicationsiab.com Page 101 of 107
YLWD Active Agreements $75K+ Approved by Board of Directors
SINGLE AGREEMENTS
From
To Amount
Approved
ACWA Joint Powers Insurance Authority - Joint Powers
1979
Present Calculated Annually
02/22/79
Bank of America - Revolving Credit
2020
Present $20,000,000 + Interest
04/28/20
Base Hill Inc. - Maintenance Services
2023
2025 $121,200 3 -Yr Cumulative Estimate
12/13/22
Bri htview Landscape, Inc. - Landscape Maintenance
2023
2025 $124,200 3 -Yr Cumulative Estimate
12/13/22
CalPERS - Prefunding of Other Post Employment Benefits
2011
Present $5,000 Annual Minimum
01/26/11
GCI Construction, Inc. - Mountain View Waterline Replacement
2023
Present $745,325
04/06/23
Kidman Gagen Law(Formerly Kidman, Behrens & Ta ue, LLP - General Counsel Services
2011
Present Retainer + Hourly Rates
10/27/11
Lance, Soil & Lun hard, LLP - Professional Auditing Services
2022
2026 $176,320 5 -Yr Cumulative
03/08/22
MKN and Associates - Hydraulic Model & Water Master Plan
2022
2025 $500,00 3 -Yr Cumulative
06/14/22
OCWD, City of Anaheim, YLWD and IRWD - SAVI Ranch Annexation
2010
2066 Calculated Annually
08/12/10
OCWD, MWDOC, and YLWD - Long -Term Groundwater Storage Program Funding - In -lieu for Well No. 19
2003
2053 Calculated Annually
10/23/03
Pacific H drotech Corporation - Timber Ridge Booster Pump Station Rehabilitation
2022
2024 $4,982,170
10/24/22
Tetra Tech, Inc. - On -Call Professional Engineering Services
2020
2025 $1,500,000 3 -Yr Cumulative + 2 -Yr Ext
01/14/20
Toy, Richard Mark - Employment Agreement
2022
2025 $265,000 Yr Sala + $600 Mo Auto Allow
08/23/22
US Bank - Securities Custody Services
2018
Present Calculated Monthly
02/13/18
CUMULATIVE AGREEMENTS I
rom
To
Amount 0 1111
pproved
Coast Surveying, Inc. - On -Call Land Surveying Services
2020
2023
$200,000 3 -Yr Cumulative Between Contractors
06/23/20
D. Woolley and Associates - On -Call Land Surveying Services
2020
2023
$200,000 3 -Yr Cumulative Between Contractors
06/23/20
Johnson -Frank and Associates, Inc. - On -Call Land Surveying Services
2020
2023
$200,000 3 -Yr Cumulative Between Contractors
06/23/20
Hushmand Associates, Inc. - On -Call Geotechnical Services
2021
2024
$350,000 3 -Yr Cumulative Between Contractors
10/13/21
Leighton Consulting, Inc. - On -Call Geotechnical Services
2021
2024
$350,000 3 -Yr Cumulative Between Contractors
10/13/21
Page 102 of 107
DUE OUTS FROM BOARD MEETINGS AND OTHER REQUESTS
PENDING
DATE
REQUESTOR
DESCRIPTION
ASSIGNED
STATUS
05/25/23
BB
Informational brochure for residents near
MM
In progress.
heli -hydrants.
05/25/23
BB
Status of CFC Collections.
DL
In progress.
Agenda item to consider positions on
Scheduled for
05/25/23
BB
S.1429, S.1430, S.1432, and S.1433.
MM
06/15/23 BOD
meeting.
TPA contact Dave Reynolds at ACWA
Response pending
05/04/23
WM/BB
regarding their official position, if any, on
MM
negotiations with bill
HR 215 and HR 872.
author.
Consider revising visual representation of
water/sewer fund revenues and
Staff will seek
05/04/23
WM
expenses in financial reports to identify
DL
additional
projected expenses and strategic
clarification.
financial planning.
05/04/23 - Revisit branding for PFAS
Scheduled for
Treatment Plant.
06/01/23 BOD
05/04/23
meeting.
01/05/23
BB
MT/JD
01 /05/23 - Agenda item for BOD decision
Completed at
on replacement and protection of logos
03/02/23 BOD
on District facilities.
meeting.
05/04/23
WM
Update fact sheet regarding YLWD
MM
In progress.
general info.
Look into providing support to Serrano
05/04/23
BB
WD regarding issue with IRWD and
MT
In progress.
Santiago Dam (Irvine Lake).
In progress. Some
costs are reimbursed
Monthly report on legal counsel
by developers.
05/04/23
TL
DL
Scheduled to be
expenses.
included with GM
report at 07/06/23
BOD meeting.
04/20/23
WM
Enhance content on website for PFAS
MM
In progress.
Treatment Plant.
Page 103 of 107
Page 104 of 107
Pending filing of
Initiate filing of amicus brief should case
appeal. Kidman and
04/20/23
BB
between CA Restaurant Assn and City of
MM
TPA performing
Berkley be appealed to Supreme Court.
background
research in interim.
Update 1 -Yr CIP slide to indicate which
Scheduled for
04/20/23
PH/TD
projects are multi-year beyond FY24 and
RW
07/06/23 BOD
include budgeted amounts for FY23 for
meeting.
eetsng
meeti.
g
each project.
Plan for partial funding of UAL in FY24.
Scheduled for
04/20/23
BB/TL
FY23 and FY24 projections for
DL
06/15/23 BOD
contributions to reserves.
meeting.
Scheduled for
05/31/23 Committee
meeting.
04/0
Explore having District engineers work
PYLUSD schools
Ol /055/23 /23
WM/BB
with/present to engineering students in
MM
made aware of
PYLUSD high schools.
YLWD education
opportunities. They
will contact YLWD as
desired.
Scheduled for
05/31/23 Committee
meeting.
ROP programs would
04/06/23
Explore Regional Occupational Program
need to be made
01/05/23
BB
(ROP) opportunities for PYLUSD high
MM
with North Orange
school students.
County ROP and
offered to all
NOCROP students.
May require hiring
consultant to create
education program.
05/04/23 - Suggest staff participation in
Tour scheduled
ACC -OC committee meeting on
06/14/23 at 10:00
AM.
05/09/23 during which Public Affairs
Staff participated in
Manager for SoCal Gas will be
virtual meeting and
05/04/23
presenting.
contacted Clarissa
04/06/23
BB
04/06/23 - Follow up with new rep at
MM
Serpas to schedule
01/05/23
SoCal Gas.
tour of YLWD
infrastructure.
01 /05/23 - Agenda item to revisit
Previously contacted
Balanced Energy resolution and impact
Emily Grant and
of natural gas regulations on District
SoCal Gas had no
backup operations.
update at that time.
Page 104 of 107
Page 105 of 107
Agenda item for authorized voting rep
Scheduled for
04/06/23
BB
form for ACWA election.
AA
06/01/23 BOD
meeting.
05/04/23 - Bring employee and Board
policies to BOD.
Scheduled for
05/04/23
BB
MT/GK
06/15/23 BOD
04/06/23
04/06/23 - Bring draft harassment /
meeting.
discrimination / retaliation prevention
policy back to BOD.
Pending Supreme
04/06/23 - Comprehensive report from
Court ruling.
TPA including impact specifically on
Requested TPA
Orange County and YLWD.
obtain additional
information. Could
04/06/23
potentially impact
02/01/23
BB
MM
YLWD in regard to
discharge, hydrant
flushing, reporting,
02/01/23 - Report from TPA regarding
and permitting.
local impact of revisions to "Waters of the
TPA report included
United States".
with GM Report at
04/06/23 BOD
meeting.
Consider establishing restricted reserve to
Scheduled for
03/16/23
BB
cover potential shortfall of CFC revenue.
DL
06/15/23 BOD
meeting.
Contact Paul Jones to explore funding
strategies for transitioning customers on
septic to District sewer collection system.
Meeting scheduled
03/16/23
BB/TL
Include feasibility of YLWD providing
MT/DD/R
06/22/23 to discuss.
customers with loans without forming an
W
RW provided
AD and potentially partnering with
locations of septic.
OCSan. Bring back options for BOD
consideration in near future if possible.
Scheduled for
06/15/23 BOD
meeting. Any
01/05/23
WM
Agenda item to revisit travel expense
AA
changes will need to
reimbursement policy.
be incorporated in
BOD policy manual
and staff policy
letter.
Page 105 of 107
COMPLETED
DATE
REQUESTOR
DESCRIPTION
ASSIGNED
STATUS
Agenda item to consider positions on
Discussed during
05/04/23
BB
AB 755 and AB 1594.
MM
05/18/23 BOD
meeting.
Enhance social media messaging to
05/04/23
BB
highlight active projects and note
MM
Noted for future.
04/20/23
increased costs to District for utilities
and infrastructure maintenance.
05/04/23
BB
Remove unbudgeted classifications
GK
Completed and
from future budgeted positions listings.
noted.
No longer necessary
04/06/23
BB
Agenda item to discuss full transition to
DD/RH
as special districts
.gov domain.
excluded from
legislation.
List of contracts exceeding $75K
Included in GM
04/06/23
PH
approved by BOD.
AA
Report at 06/01/23
BOD meeting.
04/20/23
BB
Number of customers receiving paper-
DD/DL
Approx 17,000.
based bills.
Agenda item to consider position on
Discussed during
04/20/23
BB
H.R.872 FISH Act and H.R.215 WATER for
MM
05/04/23 BOD
California Act.
meeting.
Page 106 of 107
ITEM NO. 13.1.
Yorba Linda
Water District
AGENDA REPORT
MEETING DATE: June 1, 2023
TO: Board of Directors
FROM: Mark Toy, General Manager
STAFF CONTACTS: Annie Alexander, Senior Executive Assistant / Board Secretary
SUBJECT: Meetings from June 2 - June 30, 2023
Event
Date
Time
Attendance By
WACO
Fri, Jun 2
7:30 AM
SAWPA Commission
Tue, Jun 6
9:30 AM
PYLUSD Board
Tue, Jun 6
5:00 PM
Barbre
YL City Council
Tue, Jun 6
6:30 PM
Lindsey
Brea City Council
Tue, Jun 6
7:00 PM
DesRoches
Placentia City Council
Tue, Jun 6
7:00 PM
Hawkins
MWDOC Board
Wed, Jun 7
8:30 AM
Miller
OCWD Board
Wed, Jun 7
5:30 PM
DesRoches
MWDSC Board
Tue, Jun 13
12:00 PM
OC LAFCO Commission
Wed, Jun 14
8:15 AM
YL Planning Commission
Wed, Jun 14
6:30 PM
Hawkins (As Needed)
Board of Directors Regular Meeting
Thu, Jun 15
3:00 PM
SAWPA Commission
Tue, Jun 20
9:30 AM
CalMutuals Board
Tue, Jun 20
2:00 PM
Barbre
PYLUSD Board
Tue, Jun 20
6:00 PM
Barbre
YL City Council
Tue, Jun 20
6:30 PM
Miller
Brea City Council
Tue, Jun 20
7:00 PM
DesRoches
Placentia City Council
Tue, Jun 20
7:00 PM
Lindsey
MWDOC Board
Wed, Jun 21
8:30 AM
Miller
OCWA Meeting
Wed, Jun 21
12:30 PM
OCWD Board
Wed, Jun 21
5:30 PM
DesRoches
OCSan Board
Wed, Jun 28
6:00 PM
Hawkins
YL Planning Commission
Wed, Jun 28
6:30 PM
Hawkins (As Needed)
ISDOC Quarterly Meeting
Thu, Jun 29
11:30 AM
As of May 24, 2023
Page 107 of 107