HomeMy WebLinkAbout2008-02-12 - Finance-Accounting Committee Meeting MinutesITEM NO. " le"
MINUTES OF THE
YORBA LINDA WATER DISTRICT
FINANCE-ACCOUNTING COMMITTEE
February 12, 2008
A meeting of the Yorba Linda Water District Finance-Accounting Committee was called
to order by Committee Chairman William R. Mills at 4:00 p.m. The meeting was held at
District Headquarters, 4622 Plumosa Drive, Yorba Linda.
DIRECTORS PRESENT:
Director William R. Mills, Chair
Director Michael J. Beverage
STAFF PRESENT:
Michael Payne, General Manager
Ken Vecchiarelli, Assistant GM
Diane Cyganik, Finance Director
Sandi Van Etten, Senior Accountant
ACTION ITEMS:
Consider a policy on the disposition of unexpected refunds from outside agencies.
General Manager Payne discussed the Committee's consideration to recommend to
the Board of Directors to adopt a resolution setting forth a policy on refunding all
future unexpected checks received from agencies such as Municipal Water District
of Orange County (MWDOC) or the Metropolitan Water District of Southern
California (MET) with a base refund amount of $0.10 per connection. The
Committee will recommend to the Board to approve this resolution at the February
28, 2007 Board Meeting.
2. Consider setting forth the policy on the criteria for the Basic Service Charge
component of the Water Rate.
General Manager Payne discussed the Committee's consideration to recommend to
the Board of Directors adopting a resolution affirming and setting forth the formula
for setting the future basic service charge component of water rate adjustments
using a formula of 21% of the fixed supplies, services, salaries and benefits of
personnel costs identified in the budget.
The Committee recommended adding another "whereas" to show a report was
compiled to arrive at this 21% basic service charge component, and they will
recommend to the Board approval of this resolution at the February 28, 2008 Board
Meeting.
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DISCUSSION ITEMS:
3. Review of Investment Reports for the month ending December 31, 2007.
Ms. Van Etten presented the Investment Report to the Committee and changes to
the report presentation were discussed. The items that will be addressed and
changed to make the report more comparable include showing the fiscal year (FY)
Interest Budget to equal the Sewer and Water Operating budget; separating the
interest earned into Operating and Capital Projects, which will provide monthly
interest that ties to the budget more closely. The Investment Report for month
ending December 31, 2007 was accepted as presented with the expectation of staff
revising the report as discussed from this point going forward.
4. Monthly status report on portfolio investments ending January 31, 2008.
Keith Khorey, Principal of Wells Capital Management reported via conference call
at approximately 4:08 p.m. to discuss the activity that transpired during the month of
January 2008. Mr. Khorey discussed the state of the financial economy and how it
is impacting the District's portfolio. Mr. Khorey stated that the Fed's cut 125 basis
points to avoid a recession and are likely to cut 25 or 50 basis points more in March
2008. Many questions were posed and answered, and the conference call was
concluded by thanking Mr. Khorey.
5. Report on Issuance of 2008 Certificates of Participation.
is Assistant General Manager Vecchiarelli gave a brief overview of the Certificates of
Participation (COP) Bid Sale he attended along with Finance Director Cyganik at
the offices of Fieldman Rolapp & Associates. The sale was a great success at
rates ranging from the top four bidders of 4.475878 to 4.518041. The top two
bidders were Banc of America Securities LLC and UBS Securities LLC with True
Interest Costs of 4.47578 and 4.476713, respectively. The bid was awarded to
Banc of America Securities.
In addition, Mr. Tom DeMars, Principal of Fieldman Rolapp & Associates, reported
to the Committee via conference call on the COP Bond Bid Sale and congratulated
the District for the great success. Mr. DeMars stated there were six participants and
a lot of interest from the public on the bond sale. He also said the right decision
was made on not insuring the bonds, and the reason was two-fold: (1) the District
had a strong credit rating, and (2) the District had a better credit rating than the
bond insurers due to the recent melt-down that has taken place. The conference
call was concluded by thanking Mr. DeMars and his staff for a job well done.
6. Review Cash Flow Format
Finance Director Cyganik revisited the cash flow format with the Committee and
asked for their feedback. There were a few minor comments. Once incorporated,
the cash flow report will be brought to the Committee on a monthly basis.
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7. Report on Credit Card Issues
General Manager Payne informed the Committee of the recent credit card fraud
that transpired on the District's credit card. The Accounting Department caught the
malicious transactions and quickly reported them to the Bank, which in turn credited
the District's account for the amount of the fraudulent transactions. The fraud was
also reported to the Brea Police Department, which conducted an investigation
based on the District's findings. They are now in pursuit of the suspect.
8. Golden State Water Company Water Rates
General Manager Payne provided the Committee with a comparison of rates
between Yorba Linda Water District and Golden State Water Company based on
100 cu. ft. of water delivered using a 1-inch meter for one year. Yorba Linda Water
District's rate is $58.47 and Golden State Water Company's rate is $92.28.
ADJOURNMENT:
The Committee adjourned at approximately 5:20 p.m. The next Finance-Accounting
Committee meeting is scheduled for Tuesday, March 11, 2008 at 4:00 p.m. at District
Headquarters, 4622 Plumosa Drive, Yorba Linda, CA.
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