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HomeMy WebLinkAbout2007-01-08 - Finance-Accounting Committee Meeting MinutesITEM NO. / 7z~ MINUTES OF THE YORBA LINDA WATER DISTRICT FINANCE-ACCOUNTING COMMITTEE January 8, 2007 A meeting of the Yorba Linda Water District Finance-Accounting Committee was called to order by Committee Chairman Ric Collett at 4:00 p.m. The meeting was held at District Headquarters, 4622 Plumosa Drive, Yorba Linda. COMMITTEE: Director Ric Collett, Chairman Director William R. Mills STAFF PRESENT: Michael Payne, General Manager Kenneth Vecchiarelli, Assistant GM Diane Cyganik, Finance Director VISITORS PRESENT: None ACTION ITEMS 1. Finance Director Cyganik presented the Monthly Financial Statements for the third month of fiscal year 2006/2007 ending September 30, 2006. A new format was presented to the Committee, which illustrates revenues and expenses in summary form and provides comparison between fiscal year 2006-07 and fiscal year 2005-06 year-to-date activity as of the end of the first quarter. The report also provides a comparison between actual year-to-date activity and the adopted budget. The Committee liked the new report format, however, would like to see a "percentage" over/under column as well as including the accounts be broken down in more detail. The Committee will recommend that the financial statements for the month ending September 30, 2006 be received and filed by the Board of Directors. 2. General Manager Payne presented a draft resolution to Amend the Check Signing Policy & Procedures to the Committee as requested at a recent Board of Director's meeting. The changes include deleting the names of individual Board members and individual staff members and replacing with the office or position. This will allow the resolution to remain in place should a staff member leave or a new Director be elected. A question arose as to whether the Committee would like to have the resolution reflect that the distribution of the keys for the "Accounts Payable" signature plate be distributed to the General Manager and Finance Director and remove the Board of Directors. This will alleviate a Board member from having to come to the District when an emergency check needs to be prepared. Director Mills also asked suggested that perhaps one Board member could review all the warrants with the General Manager before each Board meeting. The Committee requested staff to include this language in the resolution and bring it back to the next Finance-Accounting Committee for their review and consideration. 0 • • 0 STANDING ITEMS 3. The Investment Report for month ending September 30, 2006 was discussed and accepted as presented. 4. Monthly status of investments as of December 31, 2006 - Keith Khorey, Principal of Wells Capital Management called in via conference call at 4:02 p.m. to discuss the activity that transpired in December. Mr. Khorey stated that not a lot has changed in the trading range between November and December. The market is still in a negatively inverted yield curve environment. The rates have drifted upward in the curve from last year. About half the portfolio is maturing within 90 days and the average maturity in the portfolio is approximately 5 months. Mr. Khorey also said that Fed rates will probably be cut late in 2007; in either the second or possibly the third quarter of the year. ADJOURNMENT: The Committee adjourned at 5:50 p.m. The next Finance-Accounting Committee meeting is scheduled for February 13th at 4:00 p.m. at District Headquarters, 4622 Plumosa Drive, Yorba Linda, CA. -2-