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HomeMy WebLinkAbout2011-07-11 - Finance-Accounting Committee Meeting Agenda Packet Yorba Linda Water District AGENDA YORBA LINDA WATER DISTRICT FINANCE-ACCOUNTING COMMITTEE MEETING Monday, July 11, 2011, 4:00 PM 1717 E Miraloma Ave, Placentia CA 92870 COMMITTEE STAFF Director Ric Collett, Chair Stephen Parker, Finance Director Director Robert R. Kiley 1. PUBLIC COMMENTS Any individual wishing to address the committee is requested to identify themselves and state the matter on which they wish to comment. If the matter is on this agenda, the committee Chair will recognize the individual for their comment when the item is considered. No action will be taken on matters not listed on this agenda. Comments are limited to matters of public interest and matters within the jurisdiction of the Water District. Comments are limited to five minutes. 2. ACTION CALENDAR This portion of the agenda is for items where staff presentations and committee discussions are needed prior to formal committee action. 2.1. Sewer Maintenance Charges for Locke Ranch, Multi-Family Residential and Commercial/Industrial Accounts Transferred from the City of Yorba Linda as of July 1, 2011 and Areas Outside of the District for Fiscal Year 2011/12 Recommendation: That the Committee recommend the Board of Directors approve a resolution adopting the sewer maintenance charge for Locke Ranch, multi-family residential and commercial/industrial accounts transferred from the City of Yorba Linda as of July 1, 2011, and elect to have the charge collected on the Fiscal Year 2011112 Tax Roll and rescind Resolution No. 10-14. 3. DISCUSSION ITEMS This portion of the agenda is for matters such as technical presentations, drafts of proposed policies, or similar items for which staff is seeking the advice and counsel of the Committee members. This portion of the agenda may also include items for information only. 3.1. Status Report on Committee Specific Strategic Plan Initiatives 3.2. May 2011 Budget to Actual Results 3.3. May 2011 Investment Report 3.4. Future Agenda Items and Staff Tasks 4. ADJOURNMENT 4.1. The next regular meeting of the Finance-Accounting Committee will be held on August 8, 2011 at 4:00 p.m. Items Distributed to the Committee Less Than 72 Hours Prior to the Meeting Pursuant to Government Code section 54957.5, non-exempt public records that relate to open session agenda items and are distributed to a majority of the Committee less than seventy-two (72) hours prior to the meeting will be available for public inspection in the lobby of the District's business office located at 1717 E. Miraloma Avenue, Placentia, CA 92870, during regular business hours. When practical, these public records will also be made available on the District's internet website accessible at http://www.ylwd.com/. Accommodations for the Disabled Any person may make a request for a disability-related modification or accommodation needed for that person to be able to participate in the public meeting by telephoning the Executive Secretary at 714-701-3020, or writing to Yorba Linda Water District, P.O. Box 309, Yorba Linda, CA 92885-0309. Requests must specify the nature of the disability and the type of accommodation requested. A telephone number or other contact information should be included so the District staff may discuss appropriate arrangements. Persons requesting a disability-related accommodation should make the request with adequate time before the meeting for the District to provide the requested accommodation. ITEM NO. 2.1 AGENDA REPORT Meeting Date: July 11, 2011 Budgeted: Yes Total Budget: $330 To: Finance-Accounting Committee Cost Estimate: $550 Funding Source: Sewer Operating Fund Presented By: Stephen Parker, Finance Dept: Finance Director Reviewed by Legal: Pending Prepared By: Joann Gitmed, Accounting CEQA Compliance: N/A Assistant II Subject: Sewer Maintenance Charges for Locke Ranch, Multi-Family Residential and Commercial/Industrial Accounts Transferred from the City of Yorba Linda as of July 1, 2011 and Areas Outside of the District for Fiscal Year 2011/12 SUMMARY: Each year at this time, the Board of Directors adopts the sewer maintenance charge collected by the District to finance maintenance of the public sewer system for customers in the Locke Ranch and other areas outside the District boundaries. The fees are then collected on the property tax rolls of the related customers. This year, with the transfer of over 6,400 connections from the City of Yorba Linda, the District will be collecting the maintenance charges for other customers on the property tax rolls. While the City of Yorba Linda did adopt their single family residence rate to agree to ours, their multi-family residence and commercial rates do not agree to ours. Due to the disparity in rates between the District's Sewer Maintenance Charges and the City of Yorba Linda's Sewer Maintenance Charges, it has been determined that those classifications with rate differences need to be placed on the tax roll for collection until a Proposition 218 process can be completed to equalize the rates. STAFF RECOMMENDATION: That the Committee recommend the Board of Directors approve a resolution adopting the sewer maintenance charge for Locke Ranch, multi-family residential and commercial/industrial accounts transferred from the City of Yorba Linda as of July 1, 2011, and elect to have the charge collected on the Fiscal Year 2011/12 Tax Roll and rescind Resolution No. 10-14. DISCUSSION: The current Sewer Maintenance charges are as follows: Commercial-Industrial and Public Schools: 1. For all sewer customers in this category who use water meter reading, the rate shall be as follows: . First 2,200 cubic feet of water consumption per month: $5.50 per month. . All water consumption in excess of 2,201 cubic feet per month: $4.62 per 1,000 cubic feet. 2. Alternatively, for those 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 rates shall be as follows: . First 1,100 cubic feet per month: $5.50 per month . All metered use in excess of 1,101 cubic feet per month: $5.06 per 1,000 cubic feet Residential: 1. Residential - individually metered: $5.50 per month 2. Residential - master metered: $3.85 per month per unit Additionally, in April 2011, the Board of Directors voted to execute an agreement with the City of Yorba Linda which transferred the city-owned sewer system to the Yorba Linda Water District effective July 1, 2011. As a result of this transfer, additional parcels, solely those with multi-family residential, commercial and industrial accounts, need to be added to the current tax roll listing for collection of Sewer Maintenance Charges on the Fiscal Year 11/12 tax roll. The Sewer Maintenance Charges for the transferred accounts, which will continue to be assessed the same as the City of Yorba Linda in the prior year, are as follows: Commercial-Industrial and Public Schools: . Monthly Fixed Charged based on Meter Size (Attachment A) . Commodity rate charge of $ .176 per hundred cubic feet of water consumption, based on 90% of prior year water usage. Residential: 1. Residential - Individually Metered: $5.50 per month 2. Residential - Master Metered: $1.775 per month. The District collects the Sewer Maintenance Charge by adding it to the water bill of customers where the District provides water service and the customer also has a connection to the sewer system. For customers connected to the District sewer system that receive water service from another purveyor, the District collects the Sewer Maintenance Charge through the property tax rolls prepared by the County of Orange Auditor/Controller. This is the case in the Locke Ranch Area and other areas outside the District boundaries which receive water from Golden State Water Company. This process is legally authorized and established by Resolution of the Board. Due to the disparity in rates between the District's Sewer Maintenance Charges and the City of Yorba Linda's Sewer Maintenance Charges, it has been determined that those classifications with rate differences need to be placed on the tax roll for collection until a Proposition 218 process can be completed to equalize the rates. The Sewer Maintenance Charges are subject to the substantive and procedural requirements of Proposition 218 (California Constitution Article XIII D) barring an increase in the rates and/or a discretionary CPI increase of more than 5%, except with proper notification to the property owners affected allowing adequate opportunity to protest any such increases. Staff is not recommending a change to the current sewer maintenance charge at this time. To collect the current maintenance charges in the Locke Ranch Area, Multi-Family Residential and Commercial/Industrial Accounts Transferred from the City of Yorba Linda as of July 1, 2011 and other areas outside the District boundaries for Fiscal Year 2011/12, the County of Orange Auditor/Controller's Office requires a certified Resolution by the Board of Directors directing their office to add the charges to the tax rolls for the properties assessed. The County establishes a deadline in August to receive this information. PRIOR RELEVANT BOARD ACTION(S): On July 26, 2007, the Board of Directors passed Resolution No. 07-13 adopting the current sewer maintenance charges. On June 10, 2010, the Board of Directors passed Resolution 10-14 adopting these charges for customers in the Locke Ranch Area as well as areas outside the District boundaries and electing to have the charges collected on the Fiscal Year 2010/11 tax roll. ATTACHMENTS: RI.<Arr) 9 cv, aticrt: u : Sewer Maintenance Charge Handout.pdf Handout Backup Material Summary of Billing Discrepancies Found with Transfer of City of Yorba Linda Sewers 1) City charged 30 accounts on property tax rolls when YLWD was already (appropriately) billing. 2) District charged 70 accounts on bills customers that were City of Yorba Linda's. 3) City neglected to charge 185 accounts that belonged to the City (5 of which the District incorrectly charged). 4) City charged 626 residences the single family rate, when they were actually multi-family residences. CALLS TRANQUILL g m r l I W I y ~ I U ,r 504%F;~ 11 C;A. iJ J Kt 20659 5047 0 \ m 5050 / 934630 A L(' ~CVENI DE LOS REYES 20659 °UNTO, JISTA 5050 - 5061©~ vv 5066 T i us~~FNIDA L), LOS E, \ A\, N I D,-,, DG LOS REYES PUNTO DE VISTA VW 141 -5 Cl I 'J" Q 5058 ®j' \ 5Q06 5076AVENIDA DE LOS REYE/ V 50/, AVENIDA DL LOS RLY~ \ 5,I v i c~~ 5075 Goo Iy. 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I V I I \ P I I ~a I I 5240 I Q` \ it 5250 I ~ II I 24C7AVENIDA ,,v UI2 0 gg39'16 5250 AVENI D,4 DE Aiv OR i i X35 GVENIDA E k 5235 m IL,1'DEAIiOR 5247 \ u 5251 1Z O 0i Legend ! 4q ~I ;r I 0 Sewer charged by YLWD City Charged Sewer Fee on Property Tax / I TractBoundary ~ CIRCULO 13AJO Sewer Maintenance by Yorba Linda Water District Q-~ ® Sewer by City of Yorba Linda I ' I ii 25500 N~ `s~ 25549 25555 555 N cl'., u v y> 25553 9 N N 13` i W LS+ 22174 .N W1 WLO O 4/:1544 - ~t ' 61 1 RFF16CRFST Q17/5 w P~~E`d Q , - 29536 255 cp sj=:t OR• 5531 _ r v, 25533 25563 2562 .00 N LP w \ 65 4ii5 41,5 4715 N N N 255 4735 N C^ N p \ A7?$ A7o"5 -1 47 25567 u o N N cN3` NLt' \ 474 6518 NCP w 0, Q~ N cNS' \ ?1075 21150 211LO 21170 21180 N~SALF-Kry~J - 25621 211ca n 256'1 3113 Rock 441 sy rn 10 I o' 4 5901 N 5900 s 0 613 IY1 j 25 - - YiaG> AA66 +y atF,P G. ~a70M1 15 20450 20495 2052'L4 7 .063' 4620 7 52 1485 6Al J,. r 'oy '0 3 qF_ 21,55 6 p4 ¢ ! 2111;0 `~.G 'c9~y `'o~ 7~ 0rr o 20A35 20526 a 20531 A630 2`046 s o O :~''o zo gas As-10 20518 N 70533 2p + ~4;~R 0~.~ oo :og0,5 2oS3P a 20535 SJS 4~ 'a3YS O Y3S ?4531 ^'0537 V 2pb,U_ r QP ?py3s n.;.,.r 1(,53, 2CG2 0 U 2 i":36 X0,1 20.510 3 - YS NDt ER 7031) .o.~ '0sy. 2060) Legend .;~1 S 2Gh00 lS ?USY~ p 1400-wronecloa-snoulabe uoclass(raala1-2.2=esl 1031i] x.320 s ` s Tr-8-dary r 204"1 ~OSaJ 9y 2011 p-.1 7So ewer h10 i-^tenanm by Vorbo L nda Waler Dulrct nJw Snwnr by f.-IY of Vorlu L irtla v5 Y40 _ 2030Q 2.' 2'FQ 29200 G.z4" PYY 20A/p 0 F 202';) O ' `',1~ ~ 3 2OY6S [02;;0 APP p~J _~JO~7G~ ,p SAS 20 X60 %//,r/~j6 .03p 20 p3dO 0J,0 n '.2d.; 1.71 , P J 3d Qy do o'u a~/ ~~J ~ 4, y ~ ~FpF 60 t' CJN 01 ~~J ~~3 o ash ~0 07 s 1a AJ,y~,: b A n r,1 .:030 Q1~2U q.. 3925 35x0 - _ 11680 _ .1831 3910 ?M4(i 3320 _ 21]07 21678 33,30 3855 21676 39A0 s 3@50 qp. 21 676 w 21674 386 E}" 38RD 21671 r a.:, 21672 1161 3910 : 21669 21670 10 3950 21663 3425 y90 21535 21551 71691 G, 21675 n: 21666 r; 21666 ~ , :1935 • X20 3950 _ 391,5 3910 e 21 GG4 39:30 21393 21504 3911 1 ~f°'10 3951 21564 2i 81 21662 :!966 2 5J4 2 5 a 21 4 0 3950 1975 Y"514 ~ O ~ 3990 9 21G60 3945 39/0 (D 't'T520 aoz'¢ , O .Sa+pO 3171 21580 w~ 21603 21640 3Ss 398) ® © CJ ` 395,'f 21 40 215ti0 C1 21 ,0D 715u; 3111 3035 354u O . 4,,, 'o 07151! 21522 a u 40',0 3.9/1 3378 ,84 21400 21502 0 P` 21470 2144) 71461 i 0 0 n 9a3 312)5 21102 21x7 4030 21255 r(~] 1.. ® 3980 2is" 4041 00 214,10 3993 215h7 '593 ]1711 VIA BADALONA 5505 i 5515 i I,10 5525 Q i' ] 5510 FlSU L J~ 20475 20485 / / 20465 I1 20425 _ ! ! 20435 20455 1 -_l I i Ss35 i 2052-5 20535 20445 I I 20545 -VIA T j ALAVERA S Vi< S Li 20490 - 420 LJ ] L i I ' 11 \ p5 - - 20500 20510 20520 J 20 ~ _ - 20480 l 20530 LJ \ 20430 -I 20540 20550 70440 20450 [ 1 i ~20505 20515 I 20460 20470 I 20525 I I 20535 1 20435 RIDA L zo5ae 20555 - qCM 20445 VIA LE FRI l V !q LJ 204" 20465 L] L j LJ VI I 20475 20485 I- U 20420 [ CJ VIA HggANA LJ - L, 20500 20510 zoszo 20430 20530 ; L_i ] w 20440 20540 Ll 20405 20450 I--' [J L I 20550 w 20460 20501 20511 U 20470 . 20415 20521 20480 20490 20531 I - - 20425 If LJ 20541 Q Vq j R! 20435 I f zossl 20445 Cq q ~ q - i~ N 20455 V/q I 1 S L: Tq ] zoao0 > 1 L zoaso 20474 20485 20410 i J LJ g 20500 20510 RRq 20420 ~.J ] L ] I_.i _ 20520 w 20430 20530 i--~ 20440 J I ¢ 20540 LJ 20401 204.50 - lJ c_n ' 20501 70411 20460 20470 ! 20511 20550 20421 20480 20490 I _ 20621 L 20431 VIA ELITAJO J 20531 20441 20541 zoasl I I J 20461 20471 zoa Lj 2.0551 r 20400 VIA. TRO VAPOR L-1 ll J 21 20420 411 20500 20510 20410 I 20020E 1 % 20430 L_1 C_l - 20550 20401 20440 20405 20450 I Li 20501 20540 :A 20460 20511 11 20470 20480 20450 I 204 - 1 20521 20421 L~ Ll 20550 r 20431 20441 20451 120531 _ 20461 20471 20481 20491 Li 20541 r L L I L, 20500 qM 20551 qG 20400 I ] ] I L ~ ~ d,4<F~ L i ~ zoaso I L VIAZAR 20510 L ~ ~ - - AGOZA ~ 20520 20420 20430 1 L_1 ! 20440 20450 L 1 Li 20505 20530 1 J ~ 7 20405 20460 20470 I 21,480 I 20515 x--- 20415 20490 I I J 20540 !7 7 11 L J 20420 20435 20445 Ll 20525 20550 !j I I` ViggVR; ] 20465 20465 20475 I LI ~ LI.J 20535 i j1 GOS 20485 /qT 1 - J L j 20495 ' 20500 c~,y 20545 r 20410 20420 J 20510 7, , 10 20430 ~ J 1 LJ` 20440 20 L450 20505 20520 i 20460 7_04/0 _ 20480 ! _ I`J 20515 20530 20490 FCe U 20525 C YLWD Wrong Class 7-- Water & Sewer 20500 \ ] ; TractBoundary 20510 l i L Meter City Didn't Charged Sewer Maintenance on Property 92~~ 20520 OAP, ,9F Sewer Maintenance by Yorba Linda Water District ~q Oa' ~X Sewer by City of Yorba Linda Meter Installation Customer 4YrCut0ff Location Service Address Citx Date Start Date or Start Date End Date q of Days # of Yrs # of Months 4 Year Calculation 979301 4735 GREEN CREST DR YORBA LINDA 08/20/04 08/20/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979544 4745 GREEN CREST YORBA LINDA 05/10/05 05/10/05 06/01/07 05/31/11 1,460 4.0 48 264.00 966454 25536 PALERMO WAY YORBA LINDA 01/05/11 01/OS/11 01/05/11 01/05/11 - 0.0 - - 930925 25577 SALERNO WAY YORBA LINDA 01/OS/11 01/OS/11 01/05/11 01/05/11 - 0.0 - 979638 4445 SAN ANTONIO RD YORBA LINDA 08/22/OS 08/22/05 06/01/07 05/31/11 1,460 4.0 48 264.00 969583 5435 VIA CERVANTES YORBA LINDA 01/29/90 06/01/10 06/01/10 05/31/11 364 1.0 12 65.82 976432 20385 LONGBAY DR YORBA LINDA 05/01/06 05/01/06 06/01/07 05/31/11 1,460 4.0 48 264.00 977304 20310 CHANNING LN YORBA LINDA 04/01/09 04/01/09 04/01/09 05/31/11 790 2.2 26 142.85 976268 20320 HERBSHEY CIRCLE YORBA LINDA 08/01/07 08/01/07 08/01/07 05/31/11 1,399 3.8 46 252.97 979339 21666 CASINO RIDGE RD YORBA LINDA 01/01/05 01/01/05 06/01/07 05/31/11 1,460 4.0 48 264.00 979424 21514 HAWKEYE RIDGE CIR YORBA LINDA 02/01/07 02/01/07 06/01/07 05/31/11 1,460 4.0 48 264.00 979425 21504 HAWKEYE RIDGE CIR YORBA LINDA 06/01/05 06/01/05 06/01/07 05/31/11 1,460 4.0 48 264.00 979172 21255 CASINO RIDGE RD YORBA LINDA 01/01/09 01/01/09 01/01/09 05/31/11 880 2.4 29 159.12 979171 21205 CASINO RIDGE RD YORBA LINDA 04/01/04 04/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979467 3984 HOLLOW RIDGE CT YORBA LINDA 12/01/05 12/01/05 06/01/07 05/31/11 1,460 4.0 48 264.00 979092 3981 HOLLOW RIDGE CT YORBA LINDA 10/01/07 10/01/07 10/01/07 05/31/11 1,338 3.7 44 241.94 979093 3991 HOLLOW RIDGE CT YORBA LINDA 01/01/09 01/01/09 01/01/09 05/31/11 880 2.4 29 159.12 979455 21350 CASINO RIDGE RD YORBA LINDA 04/01/05 04/01/05 06/01/07 05/31/11 1,460 4.0 48 264.00 979204 21400 CASINO RIDGE RD YORBA LINDA 06/01/09 06/01/09 06/01/09 05/31/11 729 2.0 24 131.82 979206 21440 CASINO RIDGE RD YORBA LINDA 04/02/04 04/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979207 21460 CASINO RIDGE RD YORBA LINDA 04/02/04 05/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979341 21670 CASINO RIDGE RD YORBA LINDA 10/08/04 12/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979405 21669 CASINO RIDGE RD YORBA LINDA 12/09/04 12/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979379 21675 CASINO RIDGE RD YORBA LINDA 11/30/04 01/01/OS 06/01/07 05/31/11 1,460 4.0 48 264.00 979383 21676 CASINO RIDGE RD YORBA LINDA 11/15/04 11/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979381 21680 CASINO RIDGE RD YORBA LINDA 11/1S/04 11/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979380 21707 CASINO RIDGE RD YORBA LINDA 11/30/04 02/01/08 02/01/08 05/31/11 1,215 3.3 40 219.70 979406 21667 CASINO RIDGE RD YORBA LINDA 12/09/04 12/01/07 12/01/07 05/31/11 1,277 3.5 42 230.91 } 979340 21668 CASINO RIDGE RD YORBA LINDA 10/08/04 10/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979407 21665 CASINO RIDGE RD YORBA LINDA 12/09/04 01/01/OS 06/01/07 05/31/11 1,460 4.0 48 264.00 979307 21664 CASINO RIDGE RD YORBA LINDA 08/20/04 11/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979306 21662 CASINO RIDGE RD YORBA LINDA 08/20/04 11/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979408 21661 CASINO RIDGE RD YORBA LINDA 12/09/04 02/01/05 06/01/07 05/31/11 1,460 4.0 48 264.00 979305 21660 CA51NO RIDGE RD YORBA LINDA 08/20/04 10/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979304 21640 CA51NO RIDGE RD YORBA LINDA 08/20/04 12/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979213 3993 SAGE RIDGE DR YORBA LINDA 04/20/04 10/01/09 10/01/09 05/31/11 607 1.7 20 109.76 979214 3998 SAGE RIDGE DR YORBA LINDA 04/20/04 05/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979212 3983 SAGE RIDGE DR YORBA LINDA 04/20/04 10/01/09 10/01/09 05/31/11 607 1.7 20 109.76 979215 3988 SAGE RIDGE DR YORBA LINDA 02/16/11 02/01/11 02/01/11 05/31/11 119 0.3 4 21.52 979211 3973 SAGE RIDGE DR YORBA LINDA 04/20/04 12/01/07 12/01/07 05/31/11 1,277 3.5 42 230.91 979216 3978 SAGE RIDGE DRIVE YORBA LINDA 04/20/04 05/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979235 21502 SADDLE RIDGE WAY YORBA LINDA 06/17/04 07/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979236 21512 SADDLE RIDGE DRIVE YORBA LINDA 08/03/10 08/01/10 08/01/10 05/31/11 303 0.8 10 54.79 Meter Installation Customer 4 Yr Cut Off Location Service Address city Date Start Date or Start Date End Date # of Days # of Yrs # of Months 4 Year Calculation 979242 21522 SADDLE RPDGE WAY YORBA LINDA 06/22/04 03/01/08 03/01/08 05/31/11 1,186 3.2 39 214.45 979237 21532 SADDLE RIDGE WAY YORBA LINDA 06/17/04 01/01/OS 06/01/07 05/31/11 1,460 4.0 48 264.00 979238 21542 SADDLE RIDGE WAY YORBA LINDA 06/14/04 12/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979240 21562 SADDLE RIDGE WAY YORBA LINDA 06/17/04 02/01/07 06/01/07 05/31/11 1,460 4.0 48 264.00 979239 21552 SADDLE RIDGE WAY YORBA LINDA 09/08/10 02/14/05 06/01/07 05/31/11 1,460 4.0 48 264.00 979210 3963 SAGE RIDGE DR YORBA LINDA 02/02/05 04/30/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979209 3953 SAGE RIDGE DR YORBA LINDA 04/20/04 04/04/08 04/04/08 05/31/11 1,152 3.2 38 208.31 979229 21500 CASINO RIDGE RD YORBA LINDA 02/02/05 11/19/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979243 21510 CASINO RIDGE RD YORBA LINDA 07/14/04 08/31/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979244 21520 CASINO RIDGE RD YORBA LINDA 07/14/04 08/06/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979245 21540 CASINO RIDGE RD YORBA LINDA 07/19/04 08/12/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979246 21560 CASINO RIDGE RD YORBA LINDA 07/14/04 08/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979247 21580 CASINO RIDGE RD YORBA LINDA 07/14/04 08/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979414 21584 HAWKEYE RIDGE CIR YORBA LINDA 12/21/04 01/01/05 06/01/07 05/31/11 1,460 4.0 48 264.00 979428 21575 HAWKEYE RIDGE CIR YORBA LINDA 01/07/05 06/01/05 06/01/07 05/31/11 1,460 4.0 48 264.00 979413 21564 HAWKEYE RIDGE CIR YORBA LINDA 05/27/11 05/01/11 05/01/11 05/31/11 30 0.1 1 5.42 979427 21555 HAWKEYE RIDGE CIR YORBA LINDA 03/18/11 10/01/09 10/01/09 05/31/11 607 1.7 20 109.76 979412 21544 HAWKEYE RIDGE CIR YORBA LINDA 12/21/04 01/01/05 06/01/07 05/31/11 1,460 4.0 48 264.00 979411 21534 HAWKEYE RIDGE OR YORBA LINDA 12/21/04 08/01/08 08/01/08 05/31/11 1,033 2.8 34 186.79 979426 21535 HAWKEYE RIDGE CIR YORBA LINDA 01/17/05 02/01/05 06/01/07 05/31/11 1,460 4.0 48 264.00 979423 21524 HAWKEYE RIDGE OR YORBA LINDA 01/17/05 08/01/08 08/01/08 05/31/11 1,033 2.8 34 186.79 979382 21678 CASINO RIDGE RD YORBA LINDA 11/15/04 12/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979361 21672 CASINO RIDGE RD YORBA LINDA 11/02/04 11/01/04 06/01/07 05/31/11 1,460 4.0 48 264.00 979378 21671 CASINO RIDGE RD YORBA LINDA 02/04/09 03/01/09 03/01/09 05/31/11 821 2.2 27 148.45 979362 21674 CASINO RIDGE RD YORBA LINDA 01/27/11 01/01/11 01/01/11 05/31/11 150 0.4 5 27.12 979469 21383 CA51NO RIDGE RD YORBA LINDA 02/10/05 03/01/05 06/01/07 05/31/11 1,460 4.0 48 264.00 979090 3971 HOLLOW RIDGE CT YORBA LINDA 06/04/08 02/01/05 06/01/07 05/31/11 1,460 4.0 48 264.00 14,834.09 Meter Installation Customer Location Service Address Date Stan Dare End Date a of Days a of Yrs k of Months Rate Total Total YLWD Sewer Rates # of Days 0 of Yrs # of Months 979301 4735 GREEN CREST DR YORBA LINDA 08/20/04 08/20/04 07/30/07 1,074 2.9 35 123.58 1/1/2000 10/1/2001 2.00 639 1.75 21 42.02 08/01/07 05/31/11 1,399 3 8 46 252.97 376.55 101112001 10/1/2003 2.50 730 2.00 24 60.00 979544 4745 GREEN CREST YORBA LINDA OS/30/OS OS/10/OS 07/30/07 811 2.2 27 93.32 10/1/2003 8/1/2007 3.50 1,400 3.84 46 161.10 08/01/07 05/30/11 1,398 3.8 46 252.79 346.11 8/1/2007 5/1/2011 5.50 1,369 3.75 45 247.55 966454 25536 PALERMO WAY YORBA LINDA 01/05/11 01/OS/11 01/OS/11 - 0.0 - - - 930925 25577 SALERNO WAY YORBA LINDA 01/05/11 01/OS/11 01/OS/11 - 0.0 - - - 979638 4445 SAN ANTONIO RD YORBA LINDA 08/22/05 08/22/05 07/30/07 707 1.9 23 81.35 08/01/07 05/30/11 1,398 3.8 46 252.79 334.14 969583 5435 VIA CERVANTES YORBA LINDA 01/29/90 06/01/10 05/30/11 363 1.0 12 65.64 65.64 976432 20385 LONGBAY DR YORBA LINDA 05/01/06 05/01/06 07/30/07 455 1.2 15 52.36 08/01/07 05/30/11 1,398 3.8 46 25Z.79 305.15 977304 20310 CHANNING LN YORBA LINDA 04/01/09 04/01/09 05/30/11 789 2.2 26 142.67 142.67 976268 20320 HERBSHEY CIRCLE YORBA LINDA 08/01/07 08/01/07 05/30/11 1,398 3.8 46 252.79 252.79 979339 21666 CASINO RIDGE RD YORBA LINDA 01/01/0S 01/01/0S 07/30/07 940 2.6 31 108.16 08/01/07 05/30/11 1,398 3.8 46 252.79 360.95 979424 21514 HAWKEYE RIDGE CIR YORBA LINDA 02/01/07 02/01/07 07/30/07 179 0.5 6 20.60 08/01/07 05/30/11 1,398 3.8 46 252.79 273.39 979425 21504 HAWKEYE RIDGE CIR YORBA LINDA 06/01/05 06/01/05 07/30/07 789 2.2 26 90.79 08/01/07 05/30/11 1,398 3.8 46 252.79 343.58 979172 21255 CASINO RIDGE RD YORBA LINDA 01/01/09 01/26/09 05/30/11 854 2.3 28 154.42 154.42 979171 21205 CASINO RIDGE RD YORBA LINDA 04/01/04 04/01/04 07/30/07 1,215 3.3 40 139.81 8/1/2007 5/30/2011 1,398 3.8 46 252.79 392.60 979467 3984 HOLLOW RIDGE CT YORBA LINDA 12/01/05 12/01/05 07/30/07 606 1.7 20 69.73 08/01/07 05/30/11 1,398 3.8 46 252.79 322.52 979092 3981 HOLLOW RIDGE CT YORBA LINDA 10/01/07 10/01/07 05/30/11 1,337 3.7 44 241.76 241.76 979093 3991 HOLLOW RIDGE CT YORBA LINDA 01/01/09 01/01/09 05/30/11 879 2.4 29 158.94 158.94 979455 21350 CASINO RIDGE RD YORBA LINDA 04/01/05 04/01/05 07/30/07 850 2.3 28 97.81 08/01/07 05/30/11 1,398 3.8 46 252.79 350.60 979204 21400 CASINO RIDGE RD YORBA LINDA 06/01/09 06/01/09 05/30/11 728 2.0 24 131.64 131.64 979206 21440 CASINO RIDGE RD YORBA LINDA 04/02/04 04/01/04 07/30/07 1,215 3.3 40 139.81 08/01/07 05/30/11 1,398 3.8 46 252.79 392.60 979207 21460 CASINO RIDGE RD YORBA LINDA 04/02/04 05/01/04 07/30/07 1,185 3.2 39 136.36 08/01/07 05/30/11 1,398 3.8 46 252.79 389.15 979341 21670 CASINO RIDGE RD YORBA LINDA 10/08/04 12/01/04 07/30/07 971 2.7 32 111.73 08/01/07 OS/30/11 1,398 3.8 46 252.79 364.52 979405 21669 CASINO RIDGE RD YORBA LINDA 12/09/04 12/01/04 07/30/07 971 2.7 32 111.73 08/01/07 05/30/11 1,398 3.8 46 252.79 364.52 979379 21675 CASINO RIDGE RD YORBA LINDA 11/30/04 01/01/05 07/30/07 940 2.6 31 108.16 08/01/07 05/30/11 1,398 3.8 46 252.79 360.95 979383 21676 CASINO RIDGE RD YORBA LINDA 11/15/04 11/01/04 07/30/07 1,001 2.7 33 115.18 08/01/07 05/30/11 1,398 3.B 46 252.79 367.97 979381 21680 CASINO RIDGE RD YORBA LINDA 11/15/04 11/01/04 07/30/07 1,001 2.7 33 115.18 08/01/07 05/30/11 1,398 3.8 46 252.79 367.97 979380 21707 CASINO RIDGE RD YORBA LINDA 11/30/04 02/01/08 05/30/11 1,214 3.3 40 219.52 219.52 979406 21667 CASINO RIDGE RD YORBA LINDA 12/09/04 12/01/07 05/30/11 1,276 3.5 42 230.73 230.73 979340 21668 CASINO RIDGE RD YORBA LINDA 10/08/04 10/01/04 07/30/07 1,032 2.8 34 118.75 08/01/07 05/30/11 1,398 3.8 46 252.79 371.54 979407 21665 CASINO RIDGE RD YORBA LINDA 12/09/04 01/01/05 07/30/07 940 2.6 31 169.97 08/01/07 05/30/11 1,398 3.8 46 252.79 422.76 979307 21664 CASINO RIDGE RD YORBA LINDA 08/20/04 11/01/04 07/30/07 1,001 2.7 33 115.18 08/01/07 05/30/11 1,398 3.8 46 252.79 367.97 979306 21662 CASINO RIDGE RD YORBA LINDA 08/20/04 11/01/04 07/30/07 1,001 2.7 33 181.00 08/01/07 OS/30/11 1,398 3.8 46 252.79 433.79 979408 21661 CASINO RIDGE RD YORBA LINDA 12/09/04 02101105 07/30/07 909 2.5 30 104.60 08/01/07 05/30/11 1,398 3.8 46 252.79 357.39 979305 21660 CASINO RIDGE RD YORBA LINDA 08/20/04 10/01/04 07/30/07 1,032 2.8 34 118.75 08/01/07 05/30/11 1,398 3.8 46 252.79 371.54 979304 21640 CASINO RIDGE RD YORBA LINDA 08/20/04 12/01/04 07/30/07 971 2.7 32 111.73 08/01/07 05/30/11 1,398 3.8 46 252.79 364.52 979213 3993 SAGE RIDGE DR YORBA LINDA D4/20/04 10/01/09 OS/30/11 606 1.7 20 10958 10958 Meter Installation Customer Location Serv c_e Address City Date Start Date End Date 0 of Days a of Yrs R of Months Rate Total Total YLWD Sewer Rates 9 of Days N of Yrs 9 of Months 979214 3998SAGE RIDGE DR YORBA LINDA 04/20/04 OS/01/04 07/30/07 1,185 3.2 39 214.27 08/01/07 05/30/11 1,398 3.8 46 252.79 467.06 979212 3983 SAGE RIDGE DR Y0R8A LINDA 04/20/04 10/01/09 05/30/11 606 1.7 20 109.58 109.58 979215 3988 SAGE RIDGE DR YORBA LINDA 02/16/11 02/01/11 OS/30/11 118 0.3 4 21.34 21.34 979211 3973 SAGE RIDGE DR YORBA LINDA D4/20/04 12/01/07 05/01/11 1,247 3.4 41 225.48 225.48 979216 3978 SAGE RIDGE DRIVE YORBA LINDA 04/20/04 OS/01/04 07/30/07 1,185 3.2 39 136.36 08/01/07 05/30/11 1,398 3.8 46 252.79 389.15 979235 21502 SADDLE RIDGE WAY YORBA LINDA D6/17/04 07/01/04 07/30/07 1,124 3.1 37 129.34 08/01/07 OS/30/11 1,398 3.8 46 252.79 382.13 979236 21512 SADDLE RIDGE DRIVE YORBA LINDA 08/03/10 08/01/10 05/30/11 302 0.8 10 54.61 54.61 979242 21522 SADDLE RIDGE WAY YORBA LINDA 06/22/04 03/01/08 05/30/11 1,185 3.2 39 214.27 214.27 979237 21532 SADDLE RIDGE WAY YORBA LINDA 06/17/04 01/01/05 07/30/07 940 2.6 31 108.16 08/01/07 05/30/11 1,398 3.B 46 252.79 360.95 979238 21542 SADDLE RIDGE WAY YORBA LINDA 06/14/04 12/01/04 07/30/07 971 2.7 32 111.73 08/01/07 05/30/11 1,398 3.8 46 252.79 364.52 979240 21562 SADDLE RIDGE WAY YORBA LINDA 06/17/04 02/01/07 06/01/07 120 0.3 4 13.81 08/01/07 05/30/11 1,398 3.8 46 252.79 266.60 979239 21552 SADDLE RIDGE WAY YORBA LINDA 09/08/10 02/14/05 07/30/07 895 2.5 29 103.10 08/01/07 05/30/11 1,398 3.8 46 252.79 3SS.89 979210 3963 SAGE RIDGE DR YORBA LINDA 02/02/05 04/30/04 07130107 1,186 3.2 39 136.47 08/01/07 OS/30/11 1,398 3.8 46 252.79 389.26 979209 3953 SAGE RIDGE DR YORBA LINDA 04/20/04 04/04/08 05/30/11 1,151 3.2 38 132.44 08/01/07 05/30/11 1,398 3.8 46 252.79 385.23 979229 21500 CASINO RIDGE RD YORBA LINDA 02/02/05 11/19/04 07/30/07 983 2.7 32 113.11 08/01/07 05/30/11 1,398 3.8 46 252.79 365.90 979243 21510 CASINO RIDGE RD YORBA LINDA 07/14/04 08/31/04 07/30/07 1,063 2.9 35 122.32 08/01/07 OS/30/11 1,398 3.8 46 252.79 375.11 979244 21520 CASINO RIDGE RD YORBA LINDA 07/14/04 08/06/04 07/30/07 1,088 3.0 36 125.19 08/01/07 05/30/11 1,398 3.8 46 252.79 377,98 979245 21540 CASINO RIDGE RD YORBA LINDA 07/19/04 013/12/04 07/30/07 1,082 3.0 36 124.50 08/01/07 OS/30/11 1,398 3.8 46 252.79 377.29 979246 21560 CASINO RIDGE RD YORBA LINDA 07/14/04 08/01/04 07/30/07 1,093 3.0 36 125.77 08/01/07 05/30/11 1,398 3.8 46 252.79 378.56 979247 21SBO CASINO RIDGE RD YORBA LINDA 07/14/04 08/01/04 07/30/07 1,093 3.0 36 125.77 08/01/07 05/30/11 1,398 3.8 46 252.79 378.56 979414 21584 HAWKEYE RIDGE CIR YORBA LINDA 12/21/04 01/01/05 07/30/07 940 2.6 31 108.16 08/01/07 05/30/11 1,398 3.8 46 252.79 360.95 979428 21575 HAWKEYE RIDGE CIR YORBA LINDA 01/07/05 06/01/05 07/30/07 789 2.2 26 90.79 08/01/07 OS/30/11 1,398 3.B 46 252.79 343.58 979413 21564 HAWKEYE RIDGE CIR YORBA LINDA 05/27/11 05/01/11 05/30/11 29 O.i 1 5.24 5.24 979427 21S5S HAWKEYE RIDGE CIR YORBA LINDA 03/18/11 10/01/09 OS/30/11 606 1.7 20 109.58 109.58 979412 21544 HAWKEYE RIDGE CIR YORBA LINDA 12/21/04 01/01/05 07/30/07 940 2.6 31 108.16 08/01/07 05/30/11 1,398 3.8 46 252.79 360.95 979411 21534 HAWKEYE RIDGE CIR YORBA LINDA 12/21/04 O8/O1/O8 05/30/11 1,032 2.8 34 186.61 186.61 979426 21535 HAWKEYE RIDGE CIR YORBA LINDA 01/17/05 02/01/05 07/30/07 909 2.5 30 104.60 08/01/07 OS/30/11 1,398 3.8 46 252.79 357.39 979423 21524 HAWKEYE RIDGE CIR YORBA LINDA 01/17/05 O8/O1/O8 OS/30/11 1,032 2.8 34 186.61 186.61 979382 21678CASIN0 RIDGE RD YORBA LINDA 11/15/04 12/01/04 07/30/07 971 2.7 32 111.73 08/01/07 05/30/11 1,398 3.8 46 252.79 364.52 979361 21672 CASINO RIDGE RD YORBA LINDA 11/02/04 11/01/04 07/30/07 1,001 2.7 33 115.18 08/01/07 OS/30/11 1,398 3.8 46 252.79 367.97 979378 21671 CASINO RIDGE RD YORBA LINDA 02/04/09 03/01/09 05/30/11 820 2.2 27 148.27 148.27 979362 21674 CASINO RIDGE RD Y0R8A LINDA 01/27/11 01/01/11 05/30/11 149 0.4 5 26.94 26.94 979469 21383 CASINO RIDGE RD YORBA LINDA 02/10/05 03/01/05 07/30/07 881 2.4 29 101.38 08/01/07 05/30/11 1,398 3.8 46 252.79 354.16 979090 3971 HOLLOW RIDGE CT YORBA LINDA 06/04/08 02/O1/OS 07/30/07 909 2.5 30 104.60 08/01/07 05/30/11 1,398 3.B 46 252.79 357.39 19,457.44 19,457.44 Nantucket, Cape Cod, Old Village, Camden, New Haven, Vermont, Waterbury, Dover, 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Included is an update on each strategy relating to Fiscal Responsibility. PRIOR RELEVANT BOARD ACTION(S): On June 9, 2011 the Board adopted the 2011-2013 Strategic Plan. ATTACHMENTS: Narne: Description: i ype: Strategic Plan Tracking- FA.xlsx Strategic Plan - Fiscal Responsibility Update Backup Material Strategic Plan Initiatives Status Report Finance-Accounting Committee Strategies Start Date Completion Lead Party Jul 2011 Progress Date FR 1: Maintain Fiducia Responsibility Develop a 5-year financial plan included in budget. Water FR 1-A Comprehensive Multi- Feb-11 Oct-11 Finance Director and sewer financial models should be available Year Financial Plan by December 2011. Prepare a High Level Annual Budget Document and Comprehensive Completed Budget June 2011. Submit for FR 1-B Annual Financial Feb-11 Jun-11 Finance award July 2011. Complete CAFR September Report and Compete Director 2011. Submit for award October 2011. for Recognition by the Government Finance Officers Association Revise the Water and Sewer Rules and General Preliminary review of fee schedule completed. A Regulation and FR 1-C Evaluate Fee Feb-11 Dec-11 Manager/ number of revisions to the water and sewer Finance rules and regs temporarily completed. Plan to Schedules fh Proper er Regularly Cost Director finalize in October for submission to November. Service Coverage Evaluate and Revise Completed March 2011. Consider changing FR 1-D the Sewer Fund Nov-10 Mar-11 Finance allocation methodology in conjunction with FY Allocation Director 2012/ 13 budget process. Maintain Commitment Include in Quarterly review of debt service ratios will Sept-09 Rate Quarterly Board of FR 1-E to Strong Debt continue as well as integrating the ratio into Increase Financial Directors Services Ratio forward financial projections. Review FR 2: Increase Reserve Funding Review the Reserve Finance FR 2-A Policy and Funding Apr-11 Jul-11 Director/Board Completed review/revision of reserve policy in Levels Annually of Directors June 2011. Annual Review Implement an of CIP Finance Forward projection of reserve balances will be FR 2-C Approach to Ensure Apr- 11 Financial Director/Board completed along with future financial Reserves are Needs Included o projections. The District's reserve needs may Responsibly Funded in Budget of Directors be updated for FY 2012/ 13 with this new data. Preparation FR 3: Identify and DeveloiD3 Additional Revenue Options Review Opportunities to Earn "Cash Back" A survey of credit cards used by CSMFO Finance members has been completed. The results will FR 3-13 on Operating Expense Jan- 11 On-going through Commercial Director be reviewed and options that appear advantageous to the District pursued further. Credit Card Accounts Delia Lugo, Senior Accountant reviews the cash Manage Cash Flow to Finance balances and needs daily. Mutliple times a FR 3-C Maximize Investment On-going On-going Director month, excess cash is transferred to Income investments to earn interest until the next check register. FR 4: Provide a Rate Structure that Promotes Water Use Efficiency Raftelis, the water study consultants, are Complete the Cost of Finance updating the information provided to them with FR 4-A Service and Water Mar-10 Mar-12 Director/Board new 2011/ 12 budget data and will meet with Rates Study of Directors staff in August or September to prepare a presentation for the Board. Evaluate Equitable Board of The Board will be given information on multiple Rate Structures that Directors/ rate structure options in October 2011 with FR 4-13 Promote Conservation Oct-11 Mar-12 General which they can give staff direction as to what and Efficiency Manager rate structure they believe would best promote conservation and efficiency. ITEM NO. 3.2 AGENDA REPORT Meeting Date: July 11, 2011 To: Finance-Accounting Committee Presented By: Stephen Parker, Finance Dept: Finance Director Prepared By: Delia Lugo, Senior Accountant Subject: May 2011 Budget to Actual Results DISCUSSION: Attached are the District's budget to actual summary results for the Water Fund, Sewer Fund and a combined statement for both funds pertaining to the reporting month of May 2011. Overall, the District revenue is trending below expectations due to lower water consumption from above normal rainfall and cooler temperatures. Water operating revenue is 79.9% of annual budget, which is lower by approximately 8.9% from the normal trend for the reporting 11 months of the fiscal year. The budget was based on 15% conservation, and through May customer demands are down by 23% year to date. Variable water costs as a percentage of budget are slightly lower than operating revenues. The majority of the individual supplies and services expenses are trending below or on budget, with a few exceptions that have been previously discussed in Finance-Accounting Committee meetings. While we are 91 % through the fiscal year, we have reached only 68% of the District's budgeted net loss of $2.2 million resulting in a savings of approximately $700,000 as compared to the budget. PRIOR RELEVANT BOARD ACTION(S): On June 13, 2011 the Committee reviewed, received and filed the April 30, 2011 Budget to Actual Results. ATTACHMENTS: Name: Dgscrilption: T ype: Water _Sewer _May 2011.xls May 2011 Consolidated Statement Backup Material Wtr May 2011.xlsx May 2011 Water Statement Backup Material Sewer May 201 1.xls May 2011 Sewer Statement Backup Material Yorba Linda Water District Summary Financial Report Water & Sewer Funds For Eleven Months Ending May 31, 2011 Annual Actual YTD % of Budget YTD through Under/(Over) Annual FY 10/11 May 31, 2011 Budget Budget Revenue (Operating): Water Revenue (Consumption & Flat Charge) $25,672,831 $20,276,344 $5,396,487 78.98% Sewer Revenue 1,235,402 1,192,253 $43,149 96.51% Other 714,221 811,214 $96,993 113.58% Total Operating Revenue: 27,622,454 22,279,811 5,342,643 80.66% Expenses (Operating): Variable Water Costs (G.W., Import & Power) 12,667,236 9,947,054 2,720,182 78.53% Salary Related Expenses 7,624,683 6,062,836 1,561,847 84.54% Supplies & Services 3,987,702 2,984,612 1,003,090 74.85% Depreciation & Amortization 5,017,876 4,819,072 198,804 96.04% Total Operating Expenses: 29,297,497 23,813,574 5,483,923 81.28% Operating Income (Loss) (1,675,043) (1,533,763) (141,280) 91.57% Revenue (Non-Operating): Interest and Investments 156,000 250,616 (94,616) 160.65% Property Taxes 1,206,000 1,233,743 (27,743) 102.30% Other 126,133 348,436 222,303 276.24% Total Non-Operating Revenue: 1,488,133 1,832,795 (344,662) 123.16% Expenses (Non-Operating): Interest on Long Term Debt (1,940,954) (1,755,676) (185,278) 90.45% Other Expense 103,193 65,025 38,168 63.01% Total Non-Operating Expenses: (2,044,147) (1,820,701) (223,446) 89.07% Non-Operating Income (Loss) (556,014) 12,094 (568,108) -2.18% Net Income (Loss ($2,231,057) ($1,521,669) ($709,388) 68.20% Contributed Capital 145,860 860,635 (714,775) 590.04% Capital - Direct Labor - (382,937) 382,937 Yorba Linda Water District Water Fund For Eleven Months Ending May 31, 2011 FY 2011 YTD % of Annual May Actual Under/(Over) Annual Budget 2011 YTD Budget Budget Revenue (Operating): Water Revenue (Residential) $ 17,248,481 $1,162,557 $ 12,818,754 $ 4,429,727 74.32% Water Revenue (Commercial & Fire Det.) 1,522,341 133,985 1,563,671 (41,330) 102.71% Water Revenue (Landscape/Irrigation) 3,588,335 281,237 2,899,872 688,463 80.81% Water Revenue (Service Charge) 3,313,674 279,332 2,994,047 319,627 90.35% Other Operating Revenue 701,089 53,913 789,401 (88,312) 112.60% Total Operating Revenue: 26,373,920 1,911,024 21,065,745 5,308,175 79.87% Expenses (Operating): Variable Water Costs (G.W., Import & Power) 12,666,536 951,774 9,946,461 2,720,075 78.53% Salary Related Expenses 6,809,598 474,623 5,366,027 1,443,571 84.18% Supplies & Services: Communications 374,576 15,352 209,663 164,913 55.97% Contractual Services 708,372 46,044 640,780 67,592 90.46% Data Processing 102,771 50,516 123,360 (20,589) 120.03% Dues & Memberships 30,778 560 26,799 3,979 87.07% Fees & Permits 44,020 3,225 53,937 (9,917) 122.53% Board Election 72,800 - 32,485 40,315 0.00% Insurance 314,314 198 203,340 110,974 64.69% Materials 337,982 45,870 398,271 (60,289) 117.84% District Activities, Emp Recognition 11,648 - 13,331 (1,683) 114.45% Maintenance 325,227 16,036 169,009 156,218 51.97% Non-Capital Equipment 92,611 12,935 59,477 33,134 64.22% Office Expense 41,221 908 23,433 17,788 56.85% Professional Services 632,764 46,251 346,500 286,264 54.76% Training 48,147 1,474 18,247 29,900 37.90% Travel & Conferences 40,830 3,881 19,384 21,446 47.47% UncollectibleAccounts. 45,955 - 5,612 40,343 12.21% Utilities 111,930 5,525 77,150 34,780 68.93% Vehicle Equipment 256,302 22,605 243,175 13,127 94.88% Supplies & Services Sub-Total 3,592,248 271,380 2,663,953 928,295 74.16% Depreciation & Amortization 4,403,257 390,319 4,263,289 139,968 96.82% Total Operating Expenses 27,471,639 2,088,096 22,239,730 5,231,909 80.96% Operating Income (Loss) (1,097,719) (177,072) (1,173,985) 76,266 106.95% Revenue (Non-Operating): Interest 142,000 21,552 230,577 (88,577) 162.38% Property Taxes 1,206,000 21,773 1,233,743 (27,743) 102.30% Other Non-Operating Revenue 100,687 76,621 326,752 (226,065) 324.52% Total Non-Operating Revenue: 1,448,687 119,946 1,791,072 (342,385) 123.63% Expenses (Non-Operating): Interest on Long Term Debt (1,940,954) (158,855) (1,755,676) (185,278) 90.45% Other Expense (102,193) (2,944) (57,158) (45,035) 55.93% Total Non-Operating Expenses: (2,043,147) (161,799) (1,812,834) (230,313) 88.73% Non-Operating Income (Loss) (594,460) (41,853) (21,762) (572,698) 3.66% Total Income (Loss) $ (1,692,179) $ (218,925) $ (1,195,747) (496,432) 70.66% Contributed Capital $ 92,807 $ 34,936 $ 532,991 $ (440,184) 574.30% Capital - Direct Labor - $ (17,881) $ (366,358) $ 366,358 Yorba Linda Water District Sewer Fund For Eleven Months Ending May 31, 2011 FY 2011 YTD % of Annual May Actual Under/(Over) Annual Budget FY 2011 YTD Budget Budget Revenue (Operating): Sewer Charge Revenue $ 1,132,574 $ 96,140 $ 1,089,082 $ 43,492 96.16% Locke Ranch Assessments 102,828 892 103,171 (343) 100.33% Other Operating Revenue 13,132 2,773 21,813 (8,681) 166.11% Total Operating Revenue: 1,248,534 99,805 1,214,066 34,468 97.24% Expenses (Operating): Variable Costs (Power) 700 53 593 107 84.71% Salary Related Expenses 815,085 70,017 666,809 148,276 83.84% Supplies & Services: Communications 39,284 1,518 21,595 17,689 54.97% Contractual Services 61,613 3,801 58,368 3,245 94.73% Data Processing 10,164 4,996 12,201 (2,037) 120.04% Dues & Memberships 3,340 55 2,925 415 87.57% Fees & Permits 6,382 14 4,880 1,502 76.47% Board Election 7,200 - 3,213 3,987 44.63% Insurance 31,086 20 20,112 10,974 64.70% Materials 18,833 2,996 20,487 (1,654) 108.78% District Activities 1,152 - 1,318 (166) 114.41% Maintenance 41,973 625 38,063 3,910 90.68% Non-Capital Equipment 20,509 4,475 19,557 952 95.36% Office Expense 3,879 109 2,323 1,556 59.89% Professional Services 66,576 5,003 39,061 27,515 58.67% Training 5,629 126 2,990 2,639 53.12% Travel & Conferences 4,371 390 1,946 2,425 44.52% Uncollectible Accounts 4,545 - 555 3,990 12.21% Utilities 11,070 546 7,611 3,459 68.75% Vehicle Equipment 57,849 5,900 63,454 (5,605) 109.69% Supplies & Services Sub-Total 395,455 30,574 320,659 74,796 81.09% Depreciation &Amortization 614,619 50,998 585,783 28,836 95.31% Total Operating Expenses 1,825,859 151,642 1,573,844 252,015 86.20% Operating Income (Loss) (577,325) (51,837) (359,778) (217,547) 62.32% Revenue (Non-Operating): Interest 14,000 1,841 20,039 (6,039) 143.14% Other Non-Operating Revenue 25,446 4,865 21,684 3,762 85.22% Total Non-Operating Revenue: 39,446 6,706 41,723 (2,277) 105.77% Expenses (Non-Operating): Other Expense (1,000) - (7,867) 6,867 786.70% Total Non-Operating Expenses: (1,000) - (7,867) 6,867 786.70% Non-Operating Income (Loss) 38,446 6,706 33,856 4,590 88.06% Total Income (Loss) $ (538,879) $ (45,131) $ (325,922) $ (212,957) 60.48% Contributed Capital $53,053 1,007 327,644 (274,591) 617.58% Capital - Direct Labor - (10,789) (16,579) $16,579 0.00% ITEM NO. 3.3 AGENDA REPORT Meeting Date: July 11, 2011 To: Finance-Accounting Committee Presented By: Stephen Parker, Finance Dept: Finance Director Prepared By: Delia Lugo, Senior Accountant Subject: May 2011 Investment Report SUMMARY: Government Code Section 53607, et, seq., requires the person delegated to invest funds to make a quarterly report of the investments to the legislative body. DISCUSSION: Staff is submitting the May 2011 Monthly Investment Report for your review. The Investment Portfolio Report presents the market value and percent yield for all the District investments by institution. The Investment Report Summary includes budget and actual interest and average term portfolio information as well as market value broken out by reserves categories. The total yield for the month ending May 2011 decreased 5% to 0.88% as a result of the yield in CaITRUST's Short Term fund decreasing from 0.57% to 0.48%, and the yield in CaITRUST's Medium Term fund decreasing from 1.40% to 1.32%. The overall increase in the investment balance from the previous month is $340,000. Some of the larger balance changes include an increase of $226,000 in Water Operating Fund, an increase of $185,000 in Reserve for Debt Service, an increase of $214,000 in Water Capital Project Fund, and a decrease of $227,000 in Sewer Operating Fund. The net changes in the Sewer Operating and Water Operating Funds are due to the reallocation of expenses between water and sewer funds pertaining to the GIS project. PRIOR RELEVANT BOARD ACTION(S): Monthly Investment Reports are presented to the Finance-Accounting Committee on a regular basis. Quarterly Investment Reports are presented to the Board of Directors. The Investment Report for the month ended April 30, 2011 was received and filed by the Finance-Accounting Committee on June 13, 2011. The Investment Report for the quarter ended March 31, 2011 was received and filed by the Board of Directors on May 12, 2011. ATTACHMENTS: Nar e: Description: ~ $pe: Invst Rpt 5-11.xlsx May2011 Invesment Report Backup Material Invst Agenda Backup - May 2011.xlsx Agenda Backup Backup Material Yorba Linda Water District Investment Portfolio Report May 31, 2011 Market % Percent Value Cost of Total Institution Yield Cash & Checking Accounts: $ 315,925 $ 315,925 Wells Fargo Bank $ 315,925 $ 315,925 1.00% Total 0.00% Money Market Accounts: $ 847,067 $ 847,067 Wells Fargo Money Market 0.30% $ 847,067 $ 847,067 2.70% Total 0.30% $ 1,162,992 $ 1,162,992 3.70% Sub-total 0.30% Money Market Account: $ 8,098,937 $ 8,098,937 US Bank 2008 Revenue Bond 0.20% $ 8,098,937 $ 8,098,937 25.79% 0.20% CaITR UST $ 4,385,128 $ 4,349,689 Ca1TRUST Short Term 0.48% $ 17,756,504 $ 17,414,153 Ca1TRUST Medium Term 1.32% $22,141,632 $21,763,841 70.52% 1.15% $ 31,403,561 $ 31,025,770 100% Total Investments 0.88% 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, Senior Accountant 5/31/11 Investment Summary Report Below is a chart summarizing the yields as well as terms and maturities for the month of May 2011: Avg. Portfolio Avg. Portfolio # of Avg. Term Month Yield Without Yield With Days to of Portfolio of 2010 CalTRUST CaITRUST Maturity In Days May 0.21% 0.88% 368 279 Below is are charts comparing operating fund interest for current and prior fiscal years. Actual Interest 5/31/2010 5/31/2011 Monthly- May $ 19,186 $ 23,393 Year-to-Date $ 217,640 $ 250,616 Budget 2009/2010 2010/2011 Interest Budget, May YTD $ 116,417 $ 143,000 Interest Budget, Annual $ 127,900 $ 156,000 Interest earned on investments is recorded in the fund that owns the investment. 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: April 2011 % Alloc May 2011 % Alloc Fund Description Balance 4/30/2011 Balance 5/31/2011 Water Operating Reserve $ 2,334,459 7.35% $ 1,611,858 5.17% Water Emergency Reserve 2,075,414 6.54% 2,080,479 6.68% Water Capital Project Reserve 16,860,251 53.10% 17,074,567 54.91% Water Reserve for Debt Service 92,677 0.29% 278,697 0.90% COP Revenue Bond 2008 - Reserve 2,147,096 6.76% 2,147,096 6.91% COP Revenue Bond 2008 6,034,509 19.00% 5,951,840 19.14% Sewer Operating 460,784 1.45% 182,899 0.59% Sewer Emergency Reserve 1,008,477 3.18% 1,012,629 3.29% Sewer Capital Project Reserve 736,869 2.33% 747,571 2.41% $ 31,750,536 100.00% $ 31,087,636 100.00% Wells Fargo Bank Checking Water Operating (669,032) 280,161 Sewer Operating (15,386) 35,764 (684,418) 315,925 Totals $ 31,066,118 $ 31,403,561