Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
2017-06-27 - Resolution No. 17-20
RESOLUTION NO. 17-20 RESOLUTION OF THE BOARD OF DIRECTORS OF THE YORBA LINDA WATER DISTRICT ADOPTING THE OPERATING BUDGET FOR FISCAL YEAR 2018 AND RESCINDING RESOLUTION NO. 16-09 WHEREAS, the Yorba Linda Water District has prepared a one year budget for Fiscal Year 2018; and WHEREAS, on June 27, 2017 the proposed "Draft" Budget for Fiscal Year 2018 was presented and reviewed at a meeting of the Board of Directors of the District; and WHEREAS, it is the desire of the Board of Directors to adopt the Budget for Fiscal Year 2018, and rescind Resolution No. 16-09. 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 2018, set forth in Exhibit "A" attached hereto, is hereby approved and adopted. Section 2. The Budget for Fiscal Year 2018 is in full force and effect beginning July 1, 2017, and continuing until this Resolution is rescinded by the Board of Directors. Section 3. That Resolution No. 16-09 is hereby rescinded effective July 1, 2017. PASSED AND ADOPTED this 27th day of June 2017 by the following called vote: AYES: Directors Hall, Hawkins, Jones, Miller and Nederhood NOES: None ABSTAIN: None ABSENT: None J. Wayne Miller, Ph.D., President Yorba Linda Water District ATTEST: Marc Marcan onio, Board Secretary Yorba Linda Water District Resolution No. 17-20 Adopting the Budget for Fiscal Year 2018 1 Reviewed as to form by General Counsel: Andrew B. Gagen ,sq. Kidman Law LLP Resolution No. 17-20 Adopting the Budget for Fiscal Year 2018 2 E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) FINANCIAL SUMMARIES 1 I Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Total Revenue and Expenses (Water & Sewer) FY15 FY16 FY17 FY17 FY18 Actual Actual Budget Forecast Budget Revenue(Operating): Water Revenue(Residential) $ 15,461,640 $ 12,847,842 $ 13,907,406 $ 13,484,040 $ 14,278,688 Water Revenue(Commercial&Fire Det.) $ 1,913,712 $ 1,711,104 $ 1,874,818 $ 1,799,872 $ 2,071,031 Water Revenue(Landscape/Irdgation) $ 4,058,308 $ 2,700,775 $ 2,998,777 $ 3,261,264 $ 3,079,054 Service Charges $ 5,012,958 $ 10,560,917 $ 10,036,923 $ 10,116,996 $ 10,106,238 Sewer Charge Revenue $ 1,582,061 $ 1,584,348 $ 1,852,837 $ 1,877,616 $ 2,032,245 Sewer Parcel Assessments $ 193,615 $ 201,500 $ 198,400 $ 216,785 $ 223,000 Other Operating Revenue' $ 1,461,103 $ 2,632,499 $ 654,825 $ 1,010,402 $ 866,161 Total Operating Revenue $ 29,683,397 $ 32,238,985 $ 31,523,986 $ 31,766,976 $ 32,656,417 Revenue(Non-Operating): Interest $ 187,316 $ 273,006 $ 115,000 $ 306,128 $ 310,000 Property Tax $ 1,496,489 $ 1,615,454 $ 1,450,000 $ 1,675,275 $ 1,710,000 Other Non-Operating Revenue $ 744,572 $ 757,466 $ 616,525 $ 517,744 $ 624,521 Total Non-Operating Revenue $ 2,428,377 $ 2,645,926 $ 2,181,525 $ 2,499,148 $ 2,644,521 Total Revenue $ 32,111,774 $ 34,884,911 $ 33,705,511 $ 34,266,124 $ 35,300,938 Expenses(Operating): Variable Costs Water-Related Costs $ 9,971,717 $ 8,076,763 $ 10,575,305 $ 10,224,426 $ 11,240,088 Fixed Costs $ 1,279,711 $ 1,181,136 $ 1,475,751 $ 1,433,059 $ 1,443,355 Power-Related Costs $ 1,482,334 $ 1,212,282 $ 1,128,422 $ 1,118,195 $ 1,285,413 Variable Water Costs Related Expenses $ 12,733,762 $ 10,470,181 $ 13,179,477 $ 12,775,680 $ 13,968,855 Salary Related Expenses $ 7,778,763 $ 7,796,525 $ 9,108,277 $ 8,946,799 $ 9,889,124 Salary Related Expenses-Limited-term: $ - $ 300,328 $ 355,346 $ 215,688 $ - Reduction for Capital Project Labor $ - $ - $ (210,000) $ - $ (246,000) Salary Related Expenses Total $ 7,778,763 $ 8,096,853 $ 9,253,623 $ 9,162,487 $ 9,643,124 Supplies&Services: Communications $ 204,063 $ 221,828 $ 258,925 $ 155,642 $ 201,575 Contractual Services $ 480,129 $ 530,493 $ 558,265 $ 396,914 $ 547,890 Data Processing $ 177,740 $ 225,303 $ 263,709 $ 264,423 $ 250,400 Dues&Memberships $ 73,915 $ 79,301 $ 95,785 $ 93,416 $ 86,545 Fees&Permits $ 202,593 $ 224,141 $ 251,425 $ 237,338 $ 282,115 Board Election $ - $ - $ 246,000 $ 129,971 $ - Insurance $ 261,760 $ 256,334 $ 286,340 $ 246,868 $ 283,340 Materials $ 693,065 $ 805,642 $ 829,500 $ 836,037 $ 849,000 District Activities,Emp Recognition $ 16,249 $ 8,744 $ 29,050 $ 7,313 $ 24,200 Maintenance $ 523,557 $ 526,339 $ 564,830 $ 512,115 $ 509,900 Non-Capital Equipment $ 164,726 $ 187,420 $ 195,050 $ 170,333 $ 124,825 Office Expense $ 49,285 $ 41,063 $ 43,100 $ 31,179 $ 42,625 Professional Services $ 448,130 $ 653,923 $ 598,000 $ 538,623 $ 690,525 Training $ 47,728 $ 27,761 $ 77,085 $ 50,036 $ 68,510 Travel&Conferences $ 34,618 $ 48,860 $ 124,965 $ 45,057 $ 115,245 Uncollectible Accounts $ 14,026 $ 66,391 $ 35,000 $ 8,665 $ 18,500 Utilities $ 77,400 $ 84,425 $ 125,800 $ 145,176 $ 170,700 Vehicle Expenses $ 337,913 $ 367,065 $ 386,400 $ 344,872 $ 356,000 Supplies&Services Sub-Total $ 3,806,897 $ 4,355,033 $ 4,969,229 $ 4,213,977 $ 4,621,895 Total Operating Expenses $ 24,319,422 $ 22,922,067 $ 27,402,329 $ 26,152,144 $ 28,233,874 Expenses(Non-Operating): Interest Expense $ 1,683,039 $ 1,671,539 $ 1,721,884 $ 1,547,223 $ 1,489,796 Other Expense $ 116,528 $ 7,273 $ 23,000 $ (43,328) $ 15,220 Total Non-Operating Expenses $ 1,799,567 $ 1,678,812 $ 1,744,884 $ 1,503,896 $ 1,505,016 Total Expenses $ 26,118,989 $ 24,600,879 $ 29,147,213 $ 27,656,040 $ 29,738,890 Net Income Before Capital Contributions $ 5,992,785 $ 10,284,033 $ 4,558,299 $ 6,610,084 $ 5,562,048 Capital Contributions $ 705,848 $ 347,795 $ - $ 2,261,976 $ - Net Income Before Depreciation $ 6,698,633 $ 10,631,828 $ 4,558,299 $ 8,872,060 $ 5,562,048 Depreciation $ 7,432,586 $ 7,529,585 $ 7,561,272 $ 7,143,282 $ 7,182,000 Income(Loss) $ (733,953) $ 3,102,243 $ (3,002,973) $ 1,728,778 $ (1,619,952) `Line Rem includes potential Administrative Penalties assessed to District Customers for excessive w ater use.YLWD Ordinance No.15-01. 2Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Total Revenue and Expenses (Water & Sewer), Continued $40,000,000 Total Revenues & Expenses (Does not include depreciation expense) $34,884,911 $35,300,938 $35,000,000 $33,705,511 $34,266,124 $32,111,774 $30,000,000 W $27,656,040 $29,738,890 $26,118,989 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 FY15 Actual FY16 Actual FY17 Budget FY17 Forecast FY18 Budget �TotalRevenue fTotalExpenses FY18 Total Revenue FY18 Total Expenses 5% 4% 4% ■ Water Revenue 1396 19% ■ Depreciation 29% ■ sewer Revenue ■ variable Water Costs ■ Service Charges ■ Salaries&Benefits • Interest 26% 3 ■ Supplies&Services • Property Tax ■ Long Term Debt tj 6% • Other Revenue ■ Other Expense Total:$35,300,938 Total:$36,920,890 3 1 P a g e lYorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Total Revenue and Expenses (Water) FY15 FY16 FY17 FY17 FY18 Actual Actual Budget Forecast Budget Water Revenue(Residential) $ 15,461,640 $ 12,847,842 $ 13,907,406 $ 13,484,040 $ 14,278,688 Water Revenue(Commercial&Fire Det.) $ 1,913,712 $ 1,711,104 $ 1,874,818 $ 1,799,872 $ 2,071,031 Water Revenue(Landscape/Irrigation) $ 4,058,308 $ 2,700,775 $ 2,998,777 $ 3,261,264 $ 3,079,054 Service Charges $ 5,012,958 $ 10,560,917 $ 10,036,923 $ 10,116,996 $ 10,106,238 Other Operating Revenue" $ 1,312,232 $ 2,596,208 $ 617,654 $ 842,734 $ 769,106 Total Operating Revenue $ 27,758,850 $ 30,416,846 $ 29,435,578 $ 29,504,907 $ 30,304,117 Revenue(Non-Operating): Interest $ 168,872 $ 265,006 $ 100,000 $ 271,749 $ 275,000 Property Taxes $ 1,496,489 $ 1,615,454 $ 1,450,000 $ 1,675,275 $ 1,710,000 Other Non-Operating Revenue $ 715,022 $ 745,541 $ 604,600 $ 404,200 $ 604,646 Total Non-Operating Revenue $ 2,380,383 $ 2,626,001 $ 2,154,600 $ 2,351,224 $ 2,589,646 Total Revenue $ 30,139,233 $ 33,042,847 $ 31,590,178 $ 31,856,131 $ 32,893,763 Expenses(Operating): Variable Water Costs(G.W.,Import&Power) Water-Related Costs $ 9,971,717 $ 8,076,763 $ 10,575,305 $ 10,224,426 $ 11,240,088 Fixed Costs $ 1,279,711 $ 1,181,136 $ 1,475,751 $ 1,433,059 $ 1,443,355 Power-Related Costs $ 1,482,334 $ 1,212,282 $ 1,128,422 $ 1,118,195 $ 1,285,413 Variable Water Costs Related Expenses Total $ 12,733,762 $ 10,470,181 $ 13,179,477 $ 12,775,680 $ 13,968,855 Salary Related Expenses $ 6,885,991 $ 6,944,390 $ 8,108,690 $ 7,981,539 $ 8,859,867 Salary Related Expenses-Limited-term Staff $ 300,328 $ 355,346 $ 215,688 $ - Reduction for Capital Project Labor $ - $ (185,000) $ - $ (215,000) Salary Related Expenses Total $ 6,885,991 $ 7,244,718 $ 8,279,036 $ 8,197,227 $ 8,644,867 Supplies&Services Communications $ 194,722 $ 208,295 $ 242,840 $ 147,535 $ 189,565 Contractual Services $ 449,250 $ 494,674 $ 479,560 $ 371,219 $ 519,653 Data Processing $ 169,314 $ 210,246 $ 245,351 $ 246,763 $ 235,322 Dues&Memberships $ 68,603 $ 73,585 $ 88,878 $ 86,822 $ 80,492 Fees&Permits $ 192,602 $ 213,650 $ 234,630 $ 223,659 $ 264,641 Board Election $ - $ - $ 228,780 $ 120,873 $ - Insurance $ 249,215 $ 238,391 $ 266,296 $ 230,661 $ 263,506 Materials $ 663,744 $ 772,078 $ 724,812 $ 807,933 $ 797,347 District Activities,Emp Recognition $ 15,111 $ 8,153 $ 27,017 $ 6,803 $ 22,506 Maintenance $ 445,838 $ 337,744 $ 393,245 $ 378,365 $ 339,342 Non-Capital Equipment $ 135,225 $ 146,580 $ 158,364 $ 149,974 $ 104,678 Office Expense $ 46,203 $ 38,507 $ 40,216 $ 29,014 $ 39,662 Professional Services $ 402,097 $ 631,353 $ 562,720 $ 519,284 $ 650,108 Training $ 42,650 $ 23,863 $ 69,299 $ 44,395 $ 61,728 Travel&Conferences $ 32,159 $ 45,877 $ 111,263 $ 42,438 $ 102,493 Uncollectible Accounts $ 12,135 $ 61,639 $ 32,550 $ 7,371 $ 17,205 Utilities $ 71,252 $ 79,116 $ 116,250 $ 134,876 $ 158,100 Vehicle Expenses $ 292,231 $ 312,211 $ 322,916 $ 280,236 $ 286,812 Supplies&Services Sub-Total $ 3,482,351 $ 3,895,962 $ 4,344,985 $ 3,828,220 $ 4,133,160 Total Operating Expenses $ 23,102,104 $ 21,610,861 $ 25,803,499 $ 24,801,127 $ 26,746,883 Expenses(Non-Operating) Interest on Long Term Debt $ 1,683,039 $ 1,671,539 $ 1,721,884 $ 1,547,223 $ 1,489,796 Other Expense $ 116,528 $ 7,273 $ 23,000 $ (50,636) $ 15,220 Total Non-Operating Expenses $ 1,799,567 $ 1,678,812 $ 1,744,884 $ 1,496,588 $ 1,505,016 Total Expenses $ 24,901,671 $ 23,289,673 $ 27,548,383 $ 26,297,715 $ 28,251,898 Net Income(Loss)Before Capital Contributions $ 5,237,562 $ 9,753,174 $ 4,041,795 $ 5,558,416 $ 4,641,864 Extra-Ordinary Item $ - $ - $ - $ - $ - Capital Contributions $ 547,855 $ 347,795 $ - $ 1,325,532 $ - Net Income(Loss)Before Depreciation $ 5,785,417 $ 10,100,969 $ 4,041,795 $ 6,883,948 $ 4,641,864 Depreciation $ 6,088,966 $ 6,182,985 $ 6,198,432 $ 5,807,816 $ 5,832,000 Income(Loss) $ (303,549) $ 3,917,984 $ (2,156,637) $ 1,076,132 $ (1,190,136) *FY16 Line item includes Administrative Penalties assessed to District Customers for excessive water use.YLWD Ord in ance No.15-01. 4Page lYorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) FY18 ProForma (Water) FY17 Budget FYI Forecast FY18 Budget Water Revenue(Residential) $ 13,907,406 $ 13,484,040 $ 14,278,688 Water Revenue(Commercial&Fire Det.) $ 1,874,818 $ 1,799,872 $ 2,071,031 Water Revenue(Landscape/Irrigation) $ 2,998,777 $ 3,261,264 $ 3,079,054 Service Charges $ 10,036,923 $ 10,116,996 $ 10,106,238 Other Operating Revenue $ 617,654 $ 842,734 $ 769,106 Total Operating Revenue $ 29,435,578 $ 29,504,907 $ 30,304,117 Revenue(Non-Operating): Interest $ 100,000 $ 271,749 $ 275,000 Property Taxes $ 1,450,000 $ 1,675,275 $ 1,710,000 Other Non-Operating Revenue $ 604,600 $ 404,200 $ 604,646 Total Non-Operating Revenue $ 2,154,600 $ 2,351,224 $ 2,589,646 Total Revenue $ 31,590,178 $ 31,856,131 $ 32,893,763 Expenses(Operating): Variable Water Costs(G.W., Import&Power) Water-Related Costs $ 10,575,305 $ 10,224,426 $ 11,240,088 Fixed Costs $ 1,475,751 $ 1,433,059 $ 1,443,355 Power-Related Costs $ 1,128,422 $ 1,118,195 $ 1,285,413 Variable Water Costs Related Expenses Total $ 13,179,477 $ 12,775,680 $ 13,968,855 Salary Related Expenses $ 8,108,690 $ 7,981,539 $ 8,859,867 Salary Related Expenses-Limited-term Staff $ 355,346 $ 215,688 $ - Reduction for Capital Project Labor $ (185,000) $ - $ (215,000) Salary Related Expenses Total $ 8,279,036 $ 8,197,227 $ 8,644,867 Supplies&Services Communications $ 242,840 $ 147,535 $ 189,565 Contractual Services $ 479,560 $ 371,219 $ 519,653 Data Processing $ 245,351 $ 246,763 $ 235,322 Dues&Memberships $ 88,878 $ 86,822 $ 80,492 Fees&Permits $ 234,630 $ 223,659 $ 264,641 Board Election $ 228,780 $ 120,873 $ - Insurance $ 266,296 $ 230,661 $ 263,506 Materials $ 724,812 $ 807,933 $ 797,347 District Activities, Emp Recognition $ 27,017 $ 6,803 $ 22,506 Maintenance $ 393,245 $ 378,365 $ 339,342 Non-Capital Equipment $ 158,364 $ 149,974 $ 104,678 Office Expense $ 40,216 $ 29,014 $ 39,662 Professional Services $ 562,720 $ 519,284 $ 650,108 Training $ 69,299 $ 44,395 $ 61,728 Travel&Conferences $ 111,263 $ 42,438 $ 102,493 Uncollectible Accounts $ 32,550 $ 7,371 $ 17,205 Utilities $ 116,250 $ 134,876 $ 158,100 Vehicle Expenses $ 322,916 $ 280,236 $ 286,812 Supplies&Services Sub-Total $ 4,344,985 $ 3,828,220 $ 4,133,160 Total Operating Expenses $ 25,803,499 $ 24,801,127 $ 26,746,883 Expenses(Non-Operating) Other Expense $ 23,000 $ (50,636) $ 15,220 Total Non-Operating Expenses $ 23,000 $ (50,636) $ 15,220 Total Expenses $ 25,826,499 $ 24,750,492 $ 26,762,103 Net Revenues $ 5,763,679 $ 7,105,639 $ 6,131,660 Less:Debt Service(Principal&Interest) $ 2,716,884 $ 2,716,884 $ 2,729,799 Less:Committed Capital Expenditures(PayGo) $ 5,555,642 $ 3,369,197 $ 2,635,755 Transferto/(from)Reserves $ (2,508,847) $ 1,019,558 $ 766,106 Net $ $ - $ - 5Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Total Revenue and Expenses (Water), Continued Water Revenues&Expenses (Does not include Depreciation) $34,000,000 $33,042,847 $32,893,763 $31,856,131 $32,000,000 $31,590,178 $30,139,233 $30,000,000 $28,000,000 $26,000,000 $24,000,000 $22,000,000 $20,000,000 FY15 Actual FY16 Actual FY17 Budget FY17 Forecast FY18 Budget I�Total Water Revenues tTotal Water Expenses FY18 Revenues(Water) FY18 Expenses(Water) 196 0% ■Water Consumption ■Depreciation&Amortization ■Service Charges ■Variable Water Costs ■Other Operating Revenue ■Salary and Related Expenses ■Interest Income 25% ■Supplies&Services ■Property Taxes 41% ■Interest on Long Term Debt ■Other Expenses ■Other Non-Operating Total:$32,893,763 Total:$34,083,898 6 1 P a g e lYorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Total Revenue and Expenses (Sewer) FY15 FY16 FY17 FY17 FY18 Actual Actual Budget Forecast Budget Revenue(Operating): Sewer Charge Revenue $ 1,582,061 $ 1,669,370 $ 1,852,837 $ 1,877,616 $ 2,032,245 Sewer Parcel Assessments $ 193,615 $ 179,744 $ 198,400 $ 216,785 $ 223,000 Other Operating Revenue $ 148,871 $ 69,627 $ 37,171 $ 167,667 $ 97,055 Total Operating Revenue $ 1,924,547 $ 1,918,741 $ 2,088,408 $ 2,262,068 $ 2,352,300 Revenue(Non-Operating): Interest $ 18,444 $ 23,811 $ 15,000 $ 34,380 $ 35,000 Other Non-Operating Revenue $ 29,550 $ 126,879 $ 11,925 $ 113,545 $ 19,875 Total Non-Operating Revenue $ 47,994 $ 150,690 $ 26,925 $ 147,924 $ 54,875 Total Revenue $ 1,972,541 $ 2,069,431 $ 2,115,333 $ 2,409,993 $ 2,407,175 Expenses(Operating): Variable Water Costs(G.W.,Import&Power) Water-Related Costs $ - $ - $ - $ - $ - Fixed Costs $ $ $ $ $ Power-Related Costs $ $ $ $ $ Variable Water Costs Related Expenses Total $ $ $ $ $ Salary Related Expenses $ 892,772 $ 852,135 $ 999,587 $ 965,260 $ 1,029,257 Reduction for Capital Project Labor $ - $ - $ (25,000) $ - $ (31,000) Salary Related Expenses Total $ 892,772 $ 852,135 $ 974,587 $ 965,260 $ 998,257 Supplies&Services Communications $ 9,341 $ 13,533 $ 16,085 $ 8,107 $ 12,010 Contractual Services $ 30,879 $ 35,819 $ 78,705 $ 25,695 $ 28,237 Data Processing $ 8,426 $ 15,057 $ 18,358 $ 17,660 $ 15,078 Dues&Memberships $ 5,312 $ 5,716 $ 6,907 $ 6,594 $ 6,053 Fees&Permits $ 9,991 $ 10,491 $ 16,795 $ 13,679 $ 17,474 Board Election $ - $ - $ 17,220 $ 9,098 $ - Insurance $ 12,545 $ 17,943 $ 20,044 $ 16,207 $ 19,834 Materials $ 29,321 $ 33,564 $ 104,688 $ 28,104 $ 51,653 District Activities,Emp Recognition $ 1,138 $ 591 $ 2,034 $ 510 $ 1,694 Maintenance $ 77,719 $ 188,595 $ 171,585 $ 133,750 $ 170,559 Non-Capital Equipment $ 29,501 $ 40,840 $ 36,687 $ 20,359 $ 20,147 Office Expense $ 3,082 $ 2,556 $ 2,884 $ 2,165 $ 2,963 Professional Services $ 46,033 $ 22,570 $ 35,280 $ 19,339 $ 40,417 Training $ 5,078 $ 3,898 $ 7,786 $ 5,641 $ 6,782 Travel&Conferences $ 2,459 $ 2,983 $ 13,702 $ 2,619 $ 12,752 Uncollectible Accounts $ 1,891 $ 4,752 $ 2,450 $ 1,294 $ 1,295 Utilities $ 6,148 $ 5,309 $ 9,550 $ 10,300 $ 12,600 Vehicle Expenses $ 45,682 $ 54,854 $ 63,484 $ 64,636 $ 69,188 Supplies&Services Sub-Total $ 324,546 $ 459,071 $ 624,244 $ 385,757 $ 488,735 Total Operating Expenses $ 1,217,318 $ 1,311,206 $ 1,598,830 $ 1,351,017 $ 1,486,991 Expenses(Non-Operating): Interest Expense $ - $ - $ - $ - $ - Other Expense $ $ $ $ 7,308 $ Total Non-Operating Expenses $ $ $ $ 7,308 $ Total Expenses $ 1,217,318 $ 1,311,206 $ 1,598,830 $ 1,358,325 $ 1,486,991 Net Income(Loss)Before Capital Contributions $ 755,223 $ 758,225 $ 516,503 $ 1,051,668 $ 920,183 Transfer(To)/From $ - $ - $ - $ - $ - Capital Contributions $ 157,993 $ 440,650 $ - $ 936,444 $ - Net Income Before Depreciation $ 913,216 $ 1,198,875 $ 516,503 $ 1,988,112 $ 920,183 Depreciation $ 1,343,620 $ 1,363,422 $ 1,362,840 $ 1,335,465 $ 1,350,000 Income(Loss) $ (430,404) $ (164,547) $ (846,337) $ 652,647 $ (429,817) 7Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Total Revenue and Expenses (Sewer), Continued Sewer Revenues & Expenses (Does not include Depreciation) $3,000,000 $2,500,000 $2,409,993 $2,407,175 $2,115,333 $2,069,431 $2,000,000 $1,972,541 1,598, $1,500,000 $1,000,000 $500,000 $0 FY15 Actual FY16 Actual FY17 Budget FY17 Forecast FY18 Budget Total Sewer Revenues (Total Sewer Expenses HIS Revenues(Sewer) FY18 Expenses(Sewer) 2%1% 9% 4% ■Sewer Charge Revenue vv ■Depreciation ■Sewer Parcel Assessments ■other Operating revenue ■Salary&Benefits ■Interest Income 48% I Supplies&Services ■Other Income Total:$2,407,175 Total:$2,961,670 8 1 P a g e El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Total Revenues by Fund FY15 FY16 FY17 FY17 FY18 Actual Actual Budget Forecast Budget Water Revenue $30,139,233 $33,042,847 $ 31,590,178 $ 31,856,131 $ 32,893,763 Sewer Revenue $ 1,972,541 $ 2,069,431 $ 2,115,333 $ 2,409,993 $ 2,407,175 Total Revenue: $32,111,774 $35,112,278 $ 33,705,511 $ 34,266,124 $ 35,300,938 Total Revenues $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- FY15 Actual FY16 Actual FY17 Budget FY17 Forecast FY18 Budget ■ Water Revenue ■ Sewer Revenue Water Revenue Sewer Revenue 53a•om 53.000 Ssl,soo Sz,sao 531' Si•000 Sl9,soo `9S1Sao a � 51B,000 5;000 516,soo #� 515pee —A— FY16Acdre11 FY17Budget FY17 Forecert FY16 Budget FY15 Actual FY16-- FY17 Budget M7 Forec- FY1g Budge[ 9Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Total Expenses by Fund FY15 FY16 FY17 FY17 FY18 Actual Actual Budget Forecast Budget Water Op. Expenses $24,901,671 $23,289,673 $27,548,383 $26,297,715 $28,251,898 Sewer Op. Expenses $1,217,318 $1,311,206 $1,598,830 $1,358,325 $1,486,991 Total Operating Expenses: $26,118,989 $24,600,879 $29,147,213 $27,656,040 $29,738,890 Note: Depreciation Not Included Total Expenses $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 FY15 Actual FY16 Actual FY17 Budget FY17 Forecast FY18 Budget ■ Water Op.Expenses ■ Sewer Op.Expenses Water Expenses Sewer Expenses laaeznmincluae aeoretlab-exoensel lacesnot MO.depreciation ecesel 530,0ao Stg00 5],600 Sss,Oao SLaao Sm,Oao 5g,m0 e SL00o ii Sss.000 3 € € Sm0 $m. 5600 Saoo 5sa00 $]00 $o $o FY16A 1 —6Att111 Fri]eudget Fri]Fotatart M8 dpt Fri6Actual F]a6A-1 FY1]ftdget FY1]F—A M8 Budget 10 Page lYorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Total Expenses by Category FY18 Budget Depreciation& Interest Expense Other Expense Amortization Supplies&Services 4% 0% 19% 13% ($1.4M) ($.01M) ($7.1M) ($4.6M) Salary Related Expenses 26% ($9.6M) Variable Costs 38% ($13.9M) Total: $36,920,890 Five Year Cost Comparison Five Year Cost Comparison $14,000 $12,000 $10,000 $8,000 $6,000 $4,000 $2,000 $- 1,t 0 1 .7 Depreciation Variable Costs Salaries&Ben. Supplies& Interest Other Svcs. ■FY15 Actual ■FY16 Actual ■FY17 Budget ■FY17 Forecast n FY18 Budget 11 IPage E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Variable Water Cost Expenses Breakdown by Water Source $1,285,413 (9%) $6,660,769 (48%) $6,022,674 (43%) Total: $13,968,855 M Import Water ■Groundwater Power&Pumping Costs Breakdown by Variable vs. Fixed Costs � $1,285,41 $1,443,355,`' (9%) 10%) $11,240,088 (80%) tV6!—LM0W Total: $13,968,855 ■Water-Only Costs ■Fixed Costs ■Power Costs Note: The Variable Water Costs category is the largest component of the FY18 Budgeted Operating Costs and includes imported and groundwater purchases, as well as power costs associated with pumping water throughout the District. These costs are listed in the Total Water Revenues and Expenses and Water Revenues and Expenses schedules on pages 2 and 4, respectively. 121Page lYorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Reserves and Funding Sources (FY18) Forecast Budgeted Balance Additions Balance Ending (Deductions) Beginning Reserves Reserve Policy 6/30/2017 FYE 2017 July 1,2017 Min Target Board Designated Reserves: Operating Reserve Water $6,940,401 $13,880,801 $9,176,943 $301,654 $9,478,597 Sewer $376,422 $752,844 $414,012 ($37,592) $376,420 Emergency Reserve Water $1,155,720 $3,467,160 $1,046,527 $109,193 $1,155,720 Sewer $382,043 $1,146,128 $1,002,454 $0 $1,002,454 Capital Replacement Reserve Water $1,820,000 $7,950,845 $14,570,136 ($4,897,972) $9,672,164 Sewer $345,000 $345,000 $3,040,516 $0 $3,040,516 Maintenance Reserve Water $300,000 $201,674 $98,326 $300,000 Sewer $200,000 $0 $200,000 $200,000 Administration Reserve Water $200,000 $0 $200,000 $200,000 Rate Stabilization Reserve Water $1,476,751 $5,907,002 $0 $5,907,002 $5,907,002 Employee Liability Reserve Water $465,000 $372,049 $92,951 $465,000 Sewer $35,000 $28,199 $6,801 $35,000 Total Water Unrestricted Reserve Balance $12,357,871 $31,870,808 $25,367,329 $1,811,154 $27,178,483 Total Sewer Unrestricted Reserve Balance $1,338,464 $2,243,971 $4,485,181 $169,209 $4,654,390 Total Reserve Requirements(Unrestricted) $13,696,335 $34,114,779 $29,852,510 $1,980,363 $31,832,873 Restricted Reserves: Conservation Reserve Water $1,323,294 $1,303,294 $0 $1,303,294 Total Water Restricted Reserve Balance $1,323,294 $1,323,294 $1,303,294 $0 $1,303,294 Total Sewer Restricted Reserve Balance $0 $0 $0 $0 $0 Total Reserve Requirements(Restricted) $1,323,294 $1,323,294 $1,303,294 $0 $1,303,294 Total Reserve Requirements $15,019,629 $35,438,073 $31,155,804 $1,980,363 $33,136,167 Note: Annual deductions in the Water Capital Projects reserve include projects that have already been approved to be spent by the Board of Directors 131Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Five Year Financial Projections (FY 2018-2022) Narrative This financial projection is designed to provide a general understanding of how revenues and expenditures are expected to influence the District over the next five years. Revenue and expenditure projections are reviewed in relation to their effect on funding capital projects, reserve levels, operating fund balances and compliance in meeting debt covanance ratios. On September 17, 2015, after compliance with the notice, hearing and protest provisions of Proposition 218, the Board adopted a resolution implementing water rate increases effective October 1 , 2015, with stepped increases tied to the anticipated revenue requirement associated with projected increases in water supply costs (not to exceed 5% per annum) to take effect each July 1 thereafter through July 1 , 2019 upon Board approval. Due to the unprecedented weather patterns over the last several years (drought followed by significant rains), it has become increasingly difficult to predict future consumption. The District will update its projections on at least an annual basis in order to plan for the future and determine recommended rates necessary to cover all legal and policy requirements. The projected water revenues for FY19 through FY22 do not assume any additional increases to the monthly capacity charge as there can be no assurance that the Board will adopt additional rate increases in the future or that currently adopted rate increases will not be overturned in accordance with the provisions of Proposition 218 in the future.' The projection factors in debt ratios, reserve balances, projected water and sewer rates to meet the District's cost of service, cost increases and growth projections. The assumptions in the following projections include: • A 0.08% annual growth in customer accounts (approximately 200 connections) • Average interest earnings at 0.08 % - 1 .35% • 2% growth in property tax revenue • 1 .25% annual increase in other non-operating revenue other than annexation amortization • An average of 4% annual increases in variable water costs • 5% annual increases in salary related expenses • 3-8% annual increases in supplies and services expenses with the following exceptions: ➢ Board Election expense only budgeted every other year • Interest expense equal to those scheduled by the existing bonds • No change to future budgets for other non-operating expenses • Depreciation fluctuations based on the projected additions and deletions to the Fixed Asset schedule. • Water Sales of approximately 16,353AF for FY18-FY21 and 17,064AF for FY22 141Page Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Five Year Financial Projections Water & Sewer FY18 FY19 FY20 FY21 FY22 Budget Budget Budget Budget Budget Revenue(Operating) Water Revenue(Residential) $14,278,688 $14,278,688 $14,278,688 $14,278,688 $14,749,435 Water Revenue(Commercial&Fire Det.) $ 2,071,031 $ 2,071,031 $ 2,071,031 $ 2,071,031 $ 2,139,310 Water Revenue(Landscape/Irrigation) $ 3,079,054 $ 3,079,054 $ 3,079,054 $ 3,079,054 $ 3,180,566 Service Charges $10,106,238 $10,305,756 $10,388,620 $10,471,484 $10,554,348 Sewer Charge Revenue $ 2,032,245 $ 2,093,212 $ 2,156,009 $ 2,220,689 $ 2,287,309 Sewer Parcel Assessments $ 223,000 $ 229,690 $ 236,581 $ 243,678 $ 250,988 Other Operating Revenue $ 866,161 $ 875,793 $ 885,541 $ 895,406 $ 905,390 Total Operating Revenue $32,656,416 $32,933,225 $33,095,524 $33,260,031 $34,067,348 Revenue(Non-Operating): Interest $ 310,000 $ 324,900 $ 336,938 $ 349,531 $ 362,714 Property Tax $ 1,710,000 $ 1,742,956 $ 1,777,815 $ 1,813,372 $ 1,849,639 Other Non-Operating Revenue $ 624,521 $ 632,555 $ 640,848 $ 649,421 $ 685,308 Total Non-Operating Revenue $ 2,644,521 $ 2,700,411 $ 2,755,601 $ 2,812,324 $ 2,897,662 Total Revenue $35,300,937 $35,633,636 $35,851,125 $36,072,355 $36,965,010 Expenses(Operating): Variable Water Costs $13,968,855 $14,099,810 $13,954,139 $14,347,402 $15,330,673 Salary Related Expenses $ 9,643,124 $10,175,807 $10,684,597 $11,218,827 $11,779,768 Supplies&Services: Communications $ 201,575 $ 243,783 $ 248,782 $ 253,885 $ 261,502 Contractual Services $ 547,890 $ 500,134 $ 515,138 $ 530,592 $ 546,510 Data Processing $ 250,400 $ 225,053 $ 229,709 $ 240,875 $ 248,101 Dues&Memberships $ 86,545 $ 87,066 $ 88,870 $ 90,712 $ 93,433 Fees&Permits $ 282,115 $ 237,125 $ 243,143 $ 249,314 $ 256,793 Board Election $ - $ 75,000 $ - $ 17,220 $ - Insurance $ 283,340 $ 283,617 $ 297,797 $ 312,687 $ 328,322 Materials $ 849,000 $ 792,511 $ 816,286 $ 840,775 $ 865,998 District Activities, Em Recognition $ 24,200 $ 22,578 $ 19,131 $ 19,705 $ 20,296 Maintenance $ 509,900 $ 498,423 $ 513,375 $ 528,777 $ 544,640 Non-Capital Equipment $ 124,825 $ 129,823 $ 131,536 $ 133,279 $ 137,277 Office Expense $ 42,625 $ 33,339 $ 34,339 $ 35,369 $ 36,430 Professional Services $ 690,525 $ 375,875 $ 382,151 $ 388,616 $ 400,274 Training $ 68,510 $ 63,086 $ 64,417 $ 65,778 $ 67,751 Travel&Conferences $ 115,245 $ 47,687 $ 48,772 $ 49,883 $ 51,379 Uncollectible Accounts $ 18,500 $ 16,571 $ 15,750 $ 15,791 $ 16,265 Utilities $ 170,700 $ 156,457 $ 161,150 $ 165,985 $ 170,964 Vehicle Equipment $ 356,000 $ 330,661 $ 340,581 $ 350,799 $ 361,322 Supplies&Services Sub-Total $ 4,621,895 $ 4,118,787 $ 4,150,929 $ 4,290,040 $ 4,407,258 Total Operating Expenses $28,233,874 $28,394,404 $28,789,665 $29,856,268 $31,517,700 Expenses(Non-Operating): Interest Expense $ 1,489,796 $ 1,598,258 $ 1,551,956 $ 1,499,381 $ 1,438,919 Other Expense $ 15,220 $ 15,220 $ 15,220 $ 15,220 $ 15,220 Total Non-Operating Expenses $ 1,505,016 $ 1,613,478 $ 1,567,176 $ 1,514,601 $ 1,454,139 Total Expenses $29,738,890 $30,007,882 $30,356,842 $31,370,870 $32,971,839 Net Income(Loss)Before Depreciation $ 5,562,048 $ 5,625,754 $ 5,494,283 $ 4,701,485 $ 3,993,171 Depreciation $ 7,182,000 $ 7,283,692 $ 7,374,858 $ 7,466,024 $ 7,557,190 Income(Loss) $(1,619,952) $(1,657,938) $(1,880,575) $(2,764,539) $(3,564,019) 151Page Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Five Year Financial Projections Water FY18 FY19 FY20 FY21 FY22 Budget Budget Budget Budget Budget Revenue(Operating)': Water Revenue(Residential) $ 14,278,688 $14,278,688 $14,278,688 $14,278,688 $14,749,435 Water Revenue(Commercial&Fire Det.) $ 2,071,031 $ 2,071,031 $ 2,071,031 $ 2,071,031 $ 2,139,310 Water Revenue(Landscape/Irrigation) $ 3,079,054 $ 3,079,054 $ 3,079,054 $ 3,079,054 $ 3,180,566 Service Charges $ 10,106,238 $10,305,756 $10,388,620 $10,471,484 $10,554,348 Other Operating Revenue $ 769,106 $ 776,797 $ 784,565 $ 792,411 $ 800,335 Total Operating Revenue $ 30,304,117 $30,511,327 $30,601,959 $30,692,668 $31,423,995 Revenue(Non-Operating): Interest $ 275,000 $ 283,250 $ 291,748 $ 300,500 $ 309,515 Property Tax $ 1,710,000 $ 1,742,956 $ 1,777,815 $ 1,813,372 $ 1,849,639 Other Non-Operating Revenue $ 604,646 $ 610,692 $ 616,799 $ 622,967 $ 656,209 Total Non-Operating Revenue $ 2,589,646 $ 2,636,898 $ 2,686,362 $ 2,736,839 $ 2,815,364 Total Revenue $ 32,893,763 $33,148,225 $33,288,320 $33,429,508 $34,239,358 Expenses(Operating): Variable Water Costs $ 13,968,855 $14,099,810 $13,954,139 $14,347,402 $15,330,673 Salary Related Expenses $ 8,644,867 $ 9,127,637 $ 9,584,019 $10,063,220 $10,566,381 Supplies&Services: Communications $ 189,565 $ 231,413 $ 236,041 $ 240,762 $ 247,984 Contractual Services $ 519,653 $ 471,049 $ 485,181 $ 499,736 $ 514,728 Data Processing $ 235,322 $ 209,523 $ 213,713 $ 224,399 $ 231,131 Dues&Memberships $ 80,492 $ 80,832 $ 82,449 $ 84,098 $ 86,621 Fees&Permits $ 264,641 $ 219,127 $ 224,605 $ 230,220 $ 237,127 Board Election $ - $ 69,750 $ - $ - $ - Insurance $ 263,506 $ 262,791 $ 275,931 $ 289,727 $ 304,214 Materials $ 797,347 $ 739,308 $ 761,487 $ 784,332 $ 807,862 District Activities, Em Recognition $ 22,506 $ 20,834 $ 17,334 $ 17,854 $ 18,389 Maintenance $ 339,342 $ 322,748 $ 332,430 $ 342,403 $ 352,675 Non-Capital Equipment $ 104,678 $ 109,071 $ 110,162 $ 111,264 $ 114,602 Office Expense $ 39,662 $ 30,287 $ 31,196 $ 32,131 $ 33,095 Professional Services $ 650,108 $ 334,246 $ 339,273 $ 344,451 $ 354,785 Training $ 61,728 $ 56,100 $ 57,222 $ 58,366 $ 60,117 Travel&Conferences $ 102,493 $ 34,552 $ 35,243 $ 35,948 $ 37,027 Uncollectible Accounts $ 17,205 $ 15,237 $ 14,376 $ 14,376 $ 14,807 Utilities $ 158,100 $ 143,479 $ 147,783 $ 152,216 $ 156,783 Vehicle Equipment $ 286,812 $ 259,398 $ 267,180 $ 275,195 $ 283,451 Supplies&Services Sub-Total $ 4,133,160 $ 3,609,744 $ 3,631,605 $ 3,737,479 $ 3,855,398 Total Operating Expenses $ 26,746,883 $26,837,191 $27,169,764 $28,148,101 $29,752,452 Expenses(Non-Operating): Interest Expense $ 1,489,796 $ 1,598,258 $ 1,551,956 $ 1,499,381 $ 1,438,919 Other Expense $ 15,220 $ 15,220 $ 15,220 $ 15,220 $ 15,220 Total Non-Operating Expenses $ 1,505,016 $ 1,613,478 $ 1,567,176 $ 1,514,601 $ 1,454,139 Total Expenses $ 28,251,898 $28,450,669 $28,736,940 $29,662,702 $31,206,591 Net Income(Loss)Before Depreciation $ 4,641,864 $ 4,697,556 $ 4,551,381 $ 3,766,806 $ 3,032,767 Depreciation $ 5,832,000 $ 5,931,356 $ 6,022,022 $ 6,112,688 $ 6,203,354 Income(Loss) $ (1,190,136) $ (1,233,800) $(1,470,641) $ (2,345,882) $ (3,170,587) Debt Service Coverage 2.25 2.25 2.21 1.90 1.61 161Page Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Five Year Financial Projections Sewer FY18 FY19 FY20 FY21 FY22 Budget Budget Budget Budget Budget Revenue(Operating): Sewer Charge Revenue $ 2,032,245 $ 2,093,212 $ 2,156,009 $ 2,220,689 $ 2,287,309 Sewer Parcel Assessments $ 223,000 $ 229,690 $ 236,581 $ 243,678 $ 250,988 Other Operating Revenue $ 97,055 $ 98,996 $ 100,976 $ 102,996 $ 105,055 Total Operating Revenue $ 2,352,300 $ 2,421,898 $ 2,493,565 $ 2,567,362 $ 2,643,353 Revenue(Non-Operating): Interest $ 35,000 $ 41,650 $ 45,190 $ 49,031 $ 53,199 Other Non-Operating Revenue $ 19,875 $ 21,863 $ 24,049 $ 26,454 $ 29,099 Total Non-Operating Revenue $ 54,875 $ 63,513 $ 69,239 $ 75,485 $ 82,298 Total Revenue $ 2,407,175 $ 2,485,411 $ 2,562,804 $ 2,642,848 $ 2,725,651 Expenses (Operating): Salary Related Expenses $ 998,257 $ 1,048,170 $ 1,100,578 $ 1,155,607 $ 1,213,387 Supplies &Services: Communications $ 12,010 $ 12,371 $ 12,742 $ 13,124 $ 13,518 Contractual Services $ 28,237 $ 29,084 $ 29,957 $ 30,856 $ 31,781 Data Processing $ 15,078 $ 15,530 $ 15,996 $ 16,476 $ 16,970 Dues &Memberships $ 6,053 $ 6,234 $ 6,421 $ 6,614 $ 6,812 Fees &Permits $ 17,474 $ 17,998 $ 18,538 $ 19,094 $ 19,667 Board Election $ - $ 5,250 $ - $ 17,220 $ - Insurance $ 19,834 $ 20,825 $ 21,867 $ 22,960 $ 24,108 Materials $ 51,653 $ 53,203 $ 54,799 $ 56,443 $ 58,136 District Activities, Emp Recognition $ 1,694 $ 1,745 $ 1,797 $ 1,851 $ 1,907 Maintenance $ 170,559 $ 175,675 $ 180,946 $ 186,374 $ 191,965 Non-Capital Equipment $ 20,147 $ 20,751 $ 21,374 $ 22,015 $ 22,675 Office Expense $ 2,963 $ 3,052 $ 3,143 $ 3,237 $ 3,335 Professional Services $ 40,417 $ 41,629 $ 42,878 $ 44,164 $ 45,489 Training $ 6,782 $ 6,986 $ 7,195 $ 7,411 $ 7,634 Travel&Conferences $ 12,752 $ 13,135 $ 13,529 $ 13,935 $ 14,353 Uncollectible Accounts $ 1,295 $ 1,334 $ 1,374 $ 1,415 $ 1,458 Utilities $ 12,600 $ 12,978 $ 13,367 $ 13,768 $ 14,181 Vehicle Equipment $ 69,188 $ 71,264 $ 73,402 $ 75,604 $ 77,872 Supplies &Services Sub-TotE $ 488,735 $ 509,043 $ 519,324 $ 552,561 $ 551,860 Total Operating Expenses $ 1,486,991 $ 1,557,213 $ 1,619,902 $ 1,708,168 $ 1,765,247 Expenses (Non-Operating): Other Expense $ - $ - $ - $ - $ - Total Non-Operating Expenses $ - $ - $ - $ - $ - Total Expenses $ 1,486,991 $ 1,557,213 $ 1,619,902 $ 1,708,168 $ 1,765,247 Net Income(Loss) Before Depreciation $ 920,183 $ 928,198 $ 942,903 $ 934,680 $ 960,404 Depreciation $ 1,350,000 $ 1,352,336 $ 1,352,836 $ 1,353,336 $ 1,353,836 Income (Loss) $ (429,817) $ (424,138) $ (409,933) $ (418,656) $ (393,432) 171Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Fund Balance History (FYE 2014-2018) Fiscal Year Ending Water Fund Sewer Fund Total Net Position @ 6/30/2013 $ 119,099,584 $ 42,626,998 $ 161,726,582 06/30/14 Net Income(Loss)Before Capital Contributions (508,344) (569,947) (1,078,291) Capital Contributions 1,235,502 893,077 2,128,579 Extraordinary Item 5,000,000 - 5,000,000 Net Income(Loss)FY 2014 5,727,158 323,130 6,050,288 Net Position @ 6/30/2014 $ 124,826,742 $ 42,950,128 $ 167,776,870 7/1/2014 Net Position-Beginning of Year,as Restated $ 119,143,346 $ 42,213,272 $ 161,356,618 (GASB 68 Adjustment) 06/30/15 Net Income(Loss)Before Capital Contributions (851,404) (588,397) (1,439,801) Capital Contributions 547,855 157,993 705,848 Change in Net Position FY 2015 (303,549) (430,404) (733,953) Net Position @ 6/30/2015 $ 118,839,797 $ 41,782,868 $ 160,622,665 06/30/16 Net Income(Loss)Before Capital Contributions 3,570,189 (605,197) 2,964,992 Capital Contributions 347,795 440,650 788,445 Change in Net Position FY 2016 3,917,984 (164,547) 3,753,437 Net Position @ 6/30/2016 $ 122,757,781 $ 41,618,321 $ 164,376,102 06/30/17 Revenue(Operating): Water Sales 28,662,173 - 28,662,173 Sewer Revenues - 2,094,401 2,094,401 Other Operating Revenue 842,734 167,667 1,010,402 Interest 271,749 34,380 306,128 Property Taxes 1,675,275 - 1,675,275 Other Non-Operating Revenue 404,200 113,545 517,744 Total Estimated Revenues FY2017 31,856,131 2,409,993 34,266,124 Expenses(Operating): Variable Water Costs(G-W-,Import&Power) 12,775,680 - 12,775,680 Salary Related Expenses 8,197,227 965,260 9,162,487 Supplies&Services 3,828,220 385,757 4,213,977 Depreciation 5,807,816 1,335,465 7,143,282 Interest on Long Term Debt 1,547,223 - 1,547,223 Other Expense (50,636) 7,308 (43,328) Total Estimated Expenses FY2017 32,105,531 2,693,790 34,799,322 Net Income(Loss)Before Capital Contributions (249,400) (283,797) (533,198) Capital Contributions 1,325,532 936,444 2,261,976 Estimated Net Income(Loss)@ 6/30/2017 $ 1,076,132 652,647 $ 1,728,778 Estimated Net Position @ 6/30/2017 $ 123,833,913 $ 42,270,968 $ 166,104,880 06/30/18 Revenue(Operating): Water Sales 29,535,011 - 29,535,011 Sewer Revenues - 2,255,245 2,255,245 Other Operating Revenue 769,106 97,055 866,161 Interest 275,000 35,000 310,000 Property Taxes 1,710,000 - 1,710,000 Other Non-Operating Revenue 604,646 19,875 624,521 Total Estimated Revenues FY2018 32,893,763 2,407,175 35,300,938 Expenses(Operating): Variable Water Costs(G-W-,Import&Power) 13,968,855 - 13,968,855 Salary Related Expenses 8,644,867 998,257 9,643,124 Supplies&Services 4,133,160 488,735 4,621,895 Depreciation 5,832,000 1,350,000 7,182,000 Interest on Long Term Debt 1,489,796 - 1,489,796 Other Expense 15,220 - 15,220 Total Estimated Expenses FY2018 34,083,898 2,836,991 36,920,890 Estimated Net Income(Loss)@ 6/30/2018 (1,190,136) (429,817) (1,619,952) Estimated Net Position @ 6/30/2018 $ 122,643,777 $ 41,841,151 $ 164,484,928 181Page lYorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Debt Administration The District's debt rating from Fitch is "AX and from Standard and Poor's is "AA+". The District has a Debt Management Policy, but no legal debt limit. The District's future borrowing capacity is limited by the debt coverage ratio required by existing bond covenants. The ratio is calculated using revenue and expenses data pertaining to the Water Fund only and the covenants require that the coverage exceed 1.25. The Debt Management policy sets a target of 2.25, however. The District's budgeted ratio is 2.26 for Fiscal Year 2018. The District's FY18 budgeted debt service obligation ($2,729,799) is related to its two existing debt issuances. Use of proceeds and the corresponding principal balance of each are as follows: Year of Use of Proceeds Principal Balance Issuance as of June 2017 2012A Refunding Bonds funds are being issued to finance certain capital 7,230,000 Refunding improvements, to fund a reserve fund, and to pay certain costs of Bond delivery. 2017A Refunding Bonds funds are being issued to finance the acqusitionand 29,335,000 Refunding construction of certain capital improvements to the District's Water Bond System, to refund all of the currently outstanding YLWD 2008 Revenue Certificates of Participation, and to pay certain costs of issuance. $ 36,565,000 Debt service requirements for the District's Certificates of Participation are as follows: Year Principal Interest Total 2018 $1,240,000 $1,489,799 $2,729,799 2019 $1,140,000 $1,598,258 $2,738,258 2020 $1,175,000 $1,551,956 $2,726,956 2021 $1,230,000 $1,499,381 $2,729,381 2022 $1,290,000 $1,438,919 $2,728,919 2023-2027 $7,465,000 $6,149,131 $13,614,131 2028-2032 $9,385,000 $4,121,134 $13,506,134 2033-2037 $9,625,000 $2,134,131 $11,759,131 2038-2039 $4,015,000 $202,025 $4,217,025 Total $36,565,000 $20,184,735 $56,749,735 19Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Debt Administration, Continued $3,000,000 FY18- FY22 Debt Service Requirements $2,500,000 - $2,000,000 $1,500,000 $1,000,000 $500,000 $0 2018 2019 2020 2021 2022 ■Principal ■Interest 20Page lYorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Personnel Trends by Position Position/Title FY14 FY15 FY16 FY17 FY18 ADMINISTRATION Assistant General Manager - - - - 1 Executive Assistant 1 1 1 1 1 General Manager 1 1 1 1 1 Management Analyst 1 1 1 1 1 Public Affairs Intern 0.5 - - - - Public Affairs Representative - - 1 - - Public Information Assistant - 0.5 - - - Public Information Manager 1 1 1 - - Records Management Clerk 0.5 - - - - Records Management Specialist - 1 - - - Water Conservation Representative - - 2 - - Water Conservation Supervisor - - 1 - - Total Administration 5.0 5.5 8.0 3.0 4.0 COMMUNICATIONS Communications Manager - - - 1 - Office Clerk - - - 1 - Public Affairs Representative - - - 1 1 Water Conservation Representative - - - 1.5 - Water Conservation Supervisor - - - 1 - Total Communications - - - 5.5 1.0 ENGINEERING Associate Engineer - 1 1 1 1 Contruction Inspector 1 1 1 1 1 Contruction Project Supervisor 1 1 1 1 1 Engineering Manager 1 1 1 1 1 Engineering Secretary 1 - - - - Engineering Technician II 2 2 2 2 2 Project Coordinator 1 - - - - Project Engineer - - - - - Senior Construction Inspector 1 1 1 1 1 Senior Project Manager 1 1 1 1 1 Water Quality Engineer 1 1 1 1 1 Water Quality Technician II 1 1 1 1 1 Total Engineering 11.0 10.0 10.0 10.0 10.0 Changes and Trends: Communications became its own department in FY17. The Public Affairs Manager position was re-titled to Communications Manager and the Public Affairs Representative was moved from Administration to Communication, as were the three limited-term FTE positions added in FY16 in response to the State's Emergency Declaration of Drought- the Water Conservation Supervisor and 2 FTE Water Conservation Representatives. For FY18, however, due to the elimination of the Drought Emergency, the Water Conservation positions were eliminated. The Communications Manager was also eliminated and an Assistant General Manager was added in the Administration department. 21 IPage Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Personnel Trends by Position, Continued Position/Title FY14 FY15 FY16 FY17 FY18 FINANCE Accountant - - - - 1 Accounting Assistant 1 1 1 1 1 1 Accounting Assistant 11 1 1 1 1 1 Customer Service Rep 1 1 - - - - Customer Service Rep 11 1 2 2 2 2 Customer Service Rep 111 2 2 2 2 2 Customer Service Supervisor 1 1 1 1 1 Finance Manager 1 1 1 1 2 Meter Reader 1 2 1 1 1 1 Meter Reader 11 2 2 2 2 2 Meter Services Lead 1 1 1 1 1 Senior Accountant 1 1 1 1 1 Total Finance 14.0 13.0 13.0 13.0 14.0 HUMAN RESOURCES Human Resources Analyst 1 1 2 2 2 Human Resources Clerk 0.5 - - - - Human Resource & Risk Manager 1 1 1 1 1 Human Resource Technician 1 1 - - - Personnel Technician - - - - - Records Management Administrator - - 1 1 1 Records Management Specialist - - 1 1 1 Safety & Training Analyst 1 1 1 1 1 Total Human Resources 4.5 4.0 6.0 6.0 6.0 INFORMATION TECHNOLOGY GIS Administrator 1 - - - - GIS Analyst - 1 1 1 1 GIS Technician 0.5 - - - - Information Systems Administrator 1 1 1 1 1 Information Systems Technician 1 1 1 1 1 1 Information Systems Technician 11 - - - - - Instrumentation Technician 1 1 - - - IT Manager 1 1 1 1 1 SCADA Administrator 1 1 - - - Programmer Analyst 1 1 1 1 1 Total Information Technology 7.5 7.0 5.0 5.0 5.0 Changes and Trends: In FY16, a Meter Reader I position was eliminated in the Finance Department, as was the Human Resources Clerk position in Human Resources. The Records Management Specialist position was moved under Human Resources from Administration and a new Records Management Administrator position was added. The SCADA Administrator and Instrumentation Technician positions were also reassigned to the Operations Department from the IT Department. For FY18, an Accountant position was added in the Finance department. 221Page Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Personnel Trends by Position, Continued Position/Title FY14 FY15 FY16 FY17 FY18 OPERATIONS Chief Plant Operator 1 - - - - Chief Water System Operator - - - - 1 Facilities Maintenance Worker 1 1 1 1 1 Instrumentation Technician - - 1 1 1 Maintenance Distribution Operator II 8 8 8 7 7 Maintenance Distribution Operator III 4 4 4 5 5 Maintenance Worker 1 9 9 9 9 9 Mechanic 11 1 1 1 1 1 Mechanic 111 1 1 1 1 1 Office Clerk - 1 1 1 1 Operations Assistant 1 - - - - Operations/Warehouse Assistant - 1 1 1 1 Operations Assistant/Storekeeper - - - - - Operations Manager 1 1 1 1 1 Plant Operator 11 3 3 3 3 3 SCADA Administrator - - 1 1 - Sr Maintenance Distribution Operator 4 4 4 4 4 Senior Fleet Mechanic 1 1 1 1 1 Senior Plant Operator 1 1 1 1 1 Water Maintenance Superintendant 1 1 1 1 1 Water Production Superintendant - 1 1 1 1 Total Operations 37 38 40 40 40 DISTRICT TOTAL (FTE) 79.0 77.5 82.0 82.5 80.0 Changes and Trends: The Office Clerk position in the Operations Department replaced the Engineering Secretary position in the Engineering Department and the SCADA Administrator and Instrumentation Technician positions were reassigned to the Operations Department from the IT Department for FY16. In FY17, a Maintenance Distribution Operator II position was eliminated, while a Maintenance Distribution Operator III position was added- making the net effect of employees zero. For FY18, the Chief Water System Operator replaced the SCADA Administrator position. 231Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Personnel Trends by Department Department FY13 FY14 FY15 FY16* FY 17** FY18 Administration 5 5 5.5 8 3 4 Communications 0 0 0 0 5.5 1 Engineering 11 11 10 10 10 10 Finance 14 14 13 13 13 14 Human Resources 3 4.5 4 6 6 6 Information Technology 7.5 7.5 7 5 5 5 Operations 37 37 38 40 40 40 DISTRICT DEPARTMENT TOTALS 77.5 79 77.5 82 82.5 80 "Includes 1 Limited-term FT and 4 Limited-term PT employees(3FTE employees)in response to State's Emergency Drought Declaration Includes 3 Limited-term F I and 1 Limited-term NI employees in response to State's Emergency Urought Declaration 90 80 70 40 60 137 50 40 ' 5 7 6 4.5 6 30 "W4 14 14 13 20 10 10 11 0 FY13 FY14 FY15 FY16* FY17"• FY18 ■Administration Communications ■Engineering ■Finance ■Human Resources ■Information Technology ■Operations 241Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) CAPITAL PROJECTS 251Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Capital Improvement Plan /------Total OP Budget as Approved----A 5 Year CIP Budget For Expenditures for Approved Projects Recommended Forecast 5 Year OP Budget Revised 5Year FY17 Expenditures Expenditures Under/(Over) FY17 FY18 FY19 FY20 FY21 FY22 Budget For Adjustmentsto CIP Budgetfor Budgeted CIP 7/1/16 5/1/17 Expended for Projected OP Budgeted OP Budgeted OP Budgeted OP Budgeted CIP Budgeted OP FY17 Listed OP FY18 Expenditures Through Through FY17 Budget Expenditures Expenditures Expenditures Expenditures Expenditures Expenditures Budgets 4/30/2017 6/30/2017 Water Capital Funds Available for Use S&W Well Project(Well No.22) $ 2,500,000 $ - $ 2,500,000 $ 315,000 $ 24,184 $ 38,310 $ 252,506 $ 62,494 $ 1,018,116 $ 90,000 $ 1,300,000 $ - $ - LakeviewGradeSeparation $ 662,444 - $ 662,444 $ 250,000 $ 6,740 $ 100,000 $ 143,260 $ 106,740 $ 150,000 $ - $ - $ - $ - FairmontBPSUpgrade $ 7,830,005 $ 7,830,005 $ 1,596,000 $1,095,522 $ 696,312 $ (195,834) $ 1,791,834 $ 3,663,369 $ 2,009,824 $ $ $ Subtotal $10,992,449 $ - $ 10,992,449 $ 2,161,000 $1,126,447 $ 834,622 $ 199,931 $ 1,961,069 $ 4,831,485 $ 2,099,824 $ 1,300,000 $ - $ - Rehabilitation&Restoration Timber Ridge BPS Rehabilitation $ 900,000 - $ 900,000 $ - $ - $ - $ - $ - $ 90,000 $ 810,000 $ - Lakeview Booster Piping $ 154,000 - $ 154,000 $ - $ - $ - $ - $ - $ 38,500 $ 115,500 $ - PRS Rehabilitation Phase 2 $ 726,000 - $ 726,000 $ 448,800 $ 15,378 $ - $ 433,422 $ 15,378 $ 574,639 $ 140,000 $ - $ - $ - R&R Water&Sewer Investment $ 2,138,585 $ - $ - Richfield Chlorination System $ - $250,000 $ 250,000 $ - $ - $ - $ - $ - $250,000 $ - $ - $ - $ Well 20 On-Site Chlorine Generation System $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Chlorination System at CDB and HH Reservoirs $50,000 $ 50,000 $ - $ - $ - $ - $ - $50,000 $ - $ - $ - $ - North Palm Avenue Pipeline $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Susana,Bryant&John Bixby Pipelines 900,000 $ 900,000 $ - $ - $ - $ - $ - $ 50,000 $ 850,000 $ - $ - $ - Replace old Cast Iron Pipelines(1920s to 1940s) 738,585 $ 738,585 $ - $ - $ - $ - $ - $ 50,000 $ 688,585 $ - $ - $ - Camino Verde/South Ohio St Pipeline $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Imperial Hwy Pipeline $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - South Ohio St Pipeline $ - $ - $ - $ - $ - $ - $ - $ - $ - Rose Drive Pipeline $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - SanAntonioPipeline $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Valve Replacement inside Dist Reservoirs(10 valves) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - PRS Rehabilitation Phase 3 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Sewer R&R(Relining) $200,000 $ 200,000 $ - $ 18,422 $ - $ - $ 18,422 $ 100,000 $ 100,000 $ - R&RSubtotal $ 3,918,585 $2,138,585 $ 3,918,585 $ 448,800 $ 33,800 $ - $ 433,422 $ 33,800 $ 1,074,639 $ 1,778,585 $ 128,500 $ 925,500 $ - Vehicle and Capital Equipment Replacement-Capital Outlav (Single Year Budget Forecast) Vehicle&Capital Equipment Replacement-Sewer $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Vehicle&Capital Equipment Replacement-Water $ 963,000 $ 1,184,601 $ 2,147,601 $ 963,500 $ 107,955 $ 642,646 $ 212,899 $ 750,601 $ 493,000 $ 260,000 $ 220,000 $ 262,000 $ 162,000 Vehicle&Capital Equipment Subtotal $ 963,000 $ 1,184,601 $ 2,147,601 $ 963,500 $ 107,955 $ 642,646 $ 212,899 $ 750,601 $ 493,000 $ 260,000 $ 220,000 $ 262,000 $ 162,000 Subtotal $15,874,034 $ 3,323,186 $ 17,058,635 $ 3,573,300 $1,268,202 $ 1,477,268 $ 846,252 $ 2,049,158 $ 6,399,124 $ 4,138,409 $ 1,648,500 $ 1,187,500 $ 162,000 Total Project Over/(Under) Adjusted Total FY17 Projects Completed in FY17 Budget Budget OP Budget Projected OP FY16 FY17 Expend'dures S&W Well Project(Well No.21) $ 2,306,789 $ - $ 2,306,789 $ 258,636 $ 335,084 $ 20,781 $ (97,229) $ 355,865 Richfield Road Pipeline $ 1,450,000 $ - $ 1,450,000 $ 1,114,746 $ 643,489 $ 489,569 $ (18,312) $ 1,133,058 2015 Waterline Replacement $ 1,240,000 - $ 1,240,000 $ 608,960 $ 545,850 $ 63,110 $ 545,850 TOTAL $ 4,996,789 $ $ 4,996,789 $ 1,982,342 $1,524,423 $ 510,350 $ (52,431) $ 2,034,773 TOTAL $20,870,823 $ 3,323,186 $ 22,055,424 $ 5,555,642 $2,792,626 $ 1,987,618 $ 793,821 $ 4,083,931 $ 6,399,124 $ 4,138,409 $ 1,648,500 $ 1,187,500 $ 162,000 Restricted Funds for Fairmont BPS(2017ARevenue Bonds) ($696,312) ($696,312) ($3,663,369) ($1,640,319) GRANDTOTAL $20,870,823 $ 3,323,186 $ 22,055,424 $ 5,555,642 $2,792,626 $ 1,291,306 $ 793,821 $ 3,387,619 $ 2,735,755 $ 2,498,090 $ 1,648,500 $ 1,187,500 $ 162,000 261Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Capital Projects Summary Well #22 Project Total Project Budget: $2,500,000 Proposed FY18 Budget: $1,018,000 This project will provide a new well to increase pumping capacity that allows the potential phase- out of older, lower-producing wells and still produce a full allotment of lower-cost groundwater. In FY17, a consultant was retained to prepare the environmental documents and plans for the drilling of the well. In FY18, the environmental documents will be completed, and work will proceed for the drilling of the well. Also in FY18, a consultant will be retained to begin to prepare engineering plans for well equipping. Budgeted for FY19 and FY20 is construction of wellhead facilities and a discharge pipeline at an estimated cost of $1 ,390,000. Fairmont Pump Station Upgrade Project Total Project Budget: $7,830,000 Proposed FY18 Budget: $3,663,000 The project is the refurbishment and upgrading of the Fairmont Booster Station. The existing 44- year-old booster station will be demolished and its two booster pumps will be replaced by eight, pumping to three different pressure zones. A new building will be constructed to house the pumps, as well as disinfection, electrical and back-up generation facilities. Construction began in mid FY17 and will be completed in FY20, with a total estimated construction cost of$7,070,000. This project will make it possible for the District to deliver lower-cost groundwater to the higher, easterly section of its service area, as a fully redundant second source of water to all parts of the District. Lakeview Grade Separation Project Total Project Budget: $662,000 Proposed FY18 Budget: $150,000 The Orange County Transportation Authority (OCTA) is the lead agency for a planned Lakeview Avenue bridge over Orangethorpe Avenue and the adjacent BNSF Railroad tracks. As part of the project, the District's water line in Lakeview Avenue through the project area had to be replaced. The District's share of the pipeline replacement construction cost is $250,000. Construction of the pipeline and appurtenant work was completed by OCTA in FY16, with final close-out in FY18. As a result of this project, the District will have a new 18-inch diameter water line to replace an older line, nearing the end of its useful life. Pressure Reducing Station Rehabilitation Phase 2 Total Project Budget: $726,000 Proposed FY18 Budget: $575,000 The District begin the second phase of work for rehabilitation or replacement of existing Pressure Reducing Stations (PRS) that require frequent maintenance, and do not meet current District standards. This will also include water line replacement work. Design work will be completed in FY18 and construction will follow that year and the next at a cost of $715,000. Richfield Chlorination System Refurbishment Total Project Budget: $250,000 Proposed FY18 Budget: $250,000 The District has an on-site chlorine generation system that produces chlorine for injection into its transmission main for disinfection of groundwater that is pumped to the Highland Reservoir. That chlorine generation system is in need of refurbishment and that work will be completed this coming year at an estimated cost of $250,000. 271Page ® Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Chlorine Booster Systems at Two Water Reservoirs Total Project Budget: $50,000 Proposed FY18 Budget: $50,000 District staff installed temporary facilities at the Hidden Hills Reservoir a few years ago that included a small storage tank and a pump that injected chlorine solution into the Hidden Hills Reservoir that was mixed into the water in storage. This injection of chlorine provides a slight boost in the concentration of disinfection for the reservoir that is the most northeastery in the system. This proved to be very successful and was followed by the installation of the same system at the Camino de Bryant Reservoir, the District's most easterly reservoir. Because of the continuing success of the temporary facilities, staff of the State Water Resources Control Board, in their annual inspection of the water system, requested that the District install permanent facilities. District staff will be installing permanent chlorine booster systems at these two reservoirs at an estimated cost of $50,000. Pipeline Replacement Project Total Project Budget: $1,638,585 Proposed FY18 Budget: $100,000 As part of the District's continuing Replacement & Refurbishment (R&R) Program to replace aging infrastructure, new pipeline replacement work is planned for the next two fiscal years. This includes replacement of pipelines in Susana, Bryant and John Bixby Streets, as well as replacement of old cast iron pipelines from the 1920s to 1940s in the westerly part of the District. Planned for FY18 is design work, at an estimated cost of $100,000, followed by bidding and construction in FY19 at an estimated cost of $1 ,488,000. Sewer R&R Project Total Project Budget: $200,000 Proposed FY18 Budget: $100,000 As part of the District's continuing R&R Program to replace aging infrastructure, new sewer line work is planned for the next two years at an estimated cost of $100,000 per year. For sewer line refurbishment, relining is proposed, where a new liner is cast and cured in place. This method of refurbishment has a long record of success for District sewer lines and for many other utilities across the country. ..r u i adv p 28Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Vehicle Equipment and Capital Outlay (FY18) Vehicle Equipment and Capital Outlay (VE&CO) are non-recurring operating expense items for District-wide use that cost more than $5,000 each and have an estimated useful life of more than a year. These purchases include vehicles, shop and field equipment, office equipment and furniture and computer equipment. The justification for each purchase is determined by whether it is required due to growth, improvements or upgrades or to replace an existing asset. As these purchases are completed and placed into service, there is a potential impact on the Operating Budget. Department I Item Amount Board of Directors None $ - Administration None $ - Engineering Hidden Hills Reservoir Landscape Mitigation Land Purchase $ 120,000 Total Vehicle Equipment & Capital Outlay- Engineering $ 120,000 Finance Hand-Held Meter Reading Device $ 6,500 Human Resources None $ - IT Servers (Virtual Host& Camera Servers) $ 55,000 Counsel Server for Data Center(KVM 32 Port) $ 12,000 VOIP Installation $ 25,000 VOIP Redundancy $ 18,000 VMWare Site Recovery Manager $ 6,500 (10) Replacement Dell Optiplex PCs $ 20,000 (4) Replacement Dell Notebooks $ 6,000 CMMS Notebooks & Equipment $ 30,000 Total Vehicle Equipment & Capital Outlay- IT $ 172,500 29Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Vehicle Equipment and Capital Outlay (FY18), Continued Operations Water Operations & Maint. 3/4 Ton Pick-up (5020) $ 35,000 SCADA PLC Upgrade Replacement Plan (5045) $ 60,000 Water Production Light-duty Pick-up Truck (5040) $ 32,000 Mechanics 1/2 Ton Pick-up Truck (5050) $ 35,000 Light-duty Pick-up Truck (5050) $ 32,000 Total Vehicle Equipment & Capital Outlay- Operations $ 194,000 TOTAL VEHICLE EQUIPMENT& CAPITAL OUTLAY $ 493,000 Reconciliation by Fund Water Fund $ 493,000 Sewer Fund $ - TOTAL $ 493,000 30Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Department Summaries 31 IPage El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Board of Directors 321Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Board of Directors Budget FY17 Budget Projected Budget YE Expenses (Operating) Salary Related Expenses Salaries - Directors $ 90,000 $ 53,159 $ 90,000 Fringe Benefits $ 53,671 $ 25,905 $ 2,099 Mandatory Benefits - Directors $ 7,953 $ 4,749 $ 7,572 Total Salary Related Expenses $ 151,624 $ 83,813 $ 99,670 Supplies & Services Communications $ - Contractual Services $ 1 ,500 $ 100 $ 1 ,500 Dues & Memberships $ 40 $ 40 $ 60 Board Election Expenses $ 246,000 $ 129,971 $ - District Meetings and Events $ 1 ,500 $ 34 $ 2,700 Non-Capital Equipment $ 5,000 $ 3,050 $ 2,000 Office Expense $ - $ 1 ,534 $ 500 Professional Services $ 93,000 r$ 95,020 $ 93,000 Professional Development $ 12,000 $ 18,639 $ 11 ,050 Travel & Conferences $ 27,550 $ 10,659 $ 38,575 Supplies & Services Sub-Total $ 386,590 $ 259,047 $ 149,385 33 Page ® Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Board of Directors Supplies & Services Budget (FY18) Primary GL Category Category Sub Acct No./Sub Category Detail Item Description Detail Amt T -LT 1-1010-0600-00 $1,500 1-1010-0600-00 1,500 Data Service(5 Dir) 1,500 Contractual Services Contractual Services 1-1010-0640-00 $60 1-1010-0640-00 60 CRWUA(2 Dir) 60 Dues,Memberships, Dues,Memberships, Subscriptions Subscriptions 1-1010-0715-00 $2,700 1-1010-0715-50 1,200 Board and Committee Meeting Expenses 1,200 District Meetings and Events General Meeting Expense 1-1010-0715-55 1,500 Buiness Meeting Expenses 1,500 Adminstration Meeting 1-1010-0750-00 $2,000 1-1010-0750-07 2,000 Electronic Equipment Reimbursement(1 Dir,1 Repl) 2,000 Non-Capital Equipment Notebooks/Tablets 1-1010-0760-00 $500 1-1010-0760-00 500 Office Supplies 500 Office Expense Office Expense 1-1010-0780-00 $33,000 1-1010-0780-00 33,000 Legal Retainer 33,000 Professional Services Professional Services 1-1010-0810-00 $11,050 1-1010-0810-00 11,050 Board Workshops(2) 7,000 Professional Development Professional Development CSDALeadershipAcademy(1 Dir) 1,550 Other Training Opportunities&Publications 2,500 1-1010-0830-00 $38,575 1-1010-0830-00 35,575 Other Conferences and Workshops 1,500 Travel&Conferences Travel&Conferences CRWUAAnnual Conference(2 Dir) 3,000 CSDAAnnual Conference(2 Dir) 4,500 ISDOC Quarterly Meetings(5 Dir) 400 AWWAAnnual Conference(2 Dir) 5,000 UWI Semi-Annual Conference(2 Dir) 5,000 OC WaterSummit(5 Dir) 1,000 Yorba Linda State ofthe City(5 Dir) 625 Placentia State ofthe City(5 Dir) 250 AWWACA-NVAnnual Conference(2 Dir) 3,500 CASASemi-Annual Conference(1 Dir) 3,500 MWDOCSemi-Annual Water PolicyMeetings(5 Dir) 800 ACWASemi-Annual Conference(2 Dir) 6,500 1-1010-0830-50 3,000 Mileage(5 Dir) 3,000 Meeting Mileage Section Total $89,385 34Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Administration 351Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Department Organization Chart Administration Department EXECUTIVE MANAGEMENT ASSISTANT GENERALMANAGER ANALYST ASSISTANT GENERAL MANAGER Bargaining Unit Professional&Confidential Management 361Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Administration Department Budget (FY18) FY17 Budget Projected Budget YE Expenses (Operating) Salary Related Expenses Salaries $ 360,992 $ 374,879 $ 589,366 Fringe Benefits $ 206,425 $ 200,286 $ 247,944 Unemployment Insurance $ 10,400 $ 5,872 $ 5,961 Overtime $ - '$ 1 ,156 $ 1 ,215 OPEB & CalPERS UAL Contributions $ 404,361 $ 469,641 $ 543,493 Mandatory Benefits $ 33,287 $ 29,962 $ 64,390 Total Salary Related Expenses $1,015,465 $1,081,795 $1,452,370 Supplies & Services Communications $ - $ - $ - Contractual Services $ - $ - $ - Dues & Memberships $ 60,630 $ 62,495 $ 65,270 Fees & Permits $ - $ - $ - Insurance $ 740 $ 733 $ 740 District Activities & Events $ 3,900 $ 1 ,151 $ 1 ,000 Materials $ - $ - $ - Non-Capital Equipment $ 600 $ 2,583 $ - Office Expense $ 950 $ 841 $ 950 Professional Services $ 145,000 $ 241 ,690 $ 283,375 Professional Development $ 3,100 $ 2,219 $ 1 ,450 Travel & Conferences $ 24,440 $ 6,783 $ 26,325 Supplies & Services Sub-Total $ 239,360 $ 318,495 $ 379,110 371Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Administration Budget Division Detail (FY18) Administration Division TotalPrimary GL Category CategoryTotall- �ubAcct No./Sub Category Sub Acct Item Description Detail Amt 1-2010-0640-00 $65,270 1-2010-0640-00 65,270 Miscellaneous(Costco,etc.) 250 Dues,Memberships,& Dues,Memberships,& NNA(AA) 70 Subscriptions Subscriptions OCWA(MM) 70 CASA(Agency) 4,500 LAFCO(Agency) 27,200 CRWUA(MM) 30 AW WA(Agency) 3,500 CSDA(Agency) 6,500 SD LF District of Disti nction(Agency) 250 ISDOC(Agency) 200 11 MC(AA) 200 ACWA(Agency) 22,500 1-2010-0690-00 $740 1-2010-0690-00 740 Notary Insurance(AA) 40 Insurance Insurance Faithful Performance Bond(MM&AA) 700 1-2010-0715-00 $1,000 1-2010-0715-50 500 Management/De pa rtment Meeti ngs 500 District Meetings and Events General Meeting Expense 1-2010-0715-55 500 Business Meeting Expenses 500 Administration Meeting Expenses 1-2010-0760-00 $950 1-2010-0760-00 950 Office Supplies 250 Office Expense Office Expense Sympathy Arra ngeme nts 400 District Apparel 300 1-2010-0780-00 $273,375 1-2010-0780-00 30,375 AWWAQualServe Program 375 Professional Services Professional Services Agenda Management Transition 5,000 Strategic Plan Update 25,000 1-2010-0780-05 120,000 Legal Services(General/Routine) 120,000 Legal Services 1-2010-0780-15 3,000 Codification Update of Resolutions/Ordinances/etc. 3,000 Records Management 1-2010-0780-36 120,000 Legal Services(IRWDvs.OCWD) 120,000 Legal Services 1-2010-0810-00 $1,450 1-2010-0810-00 1,450 OtherTraining Opportunities 1,000 Professional Development Professional Development SDLFSpecial District Administrator Cert(MM) 450 1-2010-0830-00 $26,325 1-2010-0830-00 25,325 ISDOC Quarterly Meetings(MM) 80 Travel&Conferences Travel&Conferences MWDOC Water Policy Meetings(MM) 160 OCWA Monthly Meetings(MM) 360 CSDA Board Secretary/Clerk Conference(AA) 600 AWWAAnnual Conference(MM) 2,500 Yorba Linda State ofthe City(MM) 125 CSDAAnnual Conference(MM) 2,250 Placentia State ofthe City(MM) 50 ACWASemi-Annual Conference(MM) 3,250 CRWUAAnnual Conference(MM) 1,500 UWI Semi-Annual Conference(MM) 2,500 OC Water Summit(MM/AGM) 200 SW RCB Meetings(MM) 4,000 AW WA CA-NV Annua I Confe rence(MM) 1,750 Other Conferences and Workshops 3,000 AWWA I WEF Annual Utility Mgmt Conference(MM) 3,000 1-2010-0830-50 1,000 Mileage 1,000 Meeti ng Mi I eage 2-2010-0780-00 $10,000 2-2010-0780-39 10,000 Routine Legal Services specifically Sewer-related 10,000 Professional Services Legal Services-Sewer Related Section Total $379,110 381Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Communications 391Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Department Organization Chart Communications Department I II II II II ASSISTANT GENERAL II III II MANAGER II II II II II II II PUBLIC AFFAIRS REPRESENTATIVE Bargaining Unit Professional&Confidential Management 40IPage El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Communications Department Budget (FY18) FY17 Budget Projected Budget YE Expenses (Operating) Salary Related Expenses Salaries $ 187,974 $ 149,651 $ 47,528 Fringe Benefits $ 37,609 $ 19,886 $ 31 ,370 Vacation Sale/Purchase Unemployment Insurance Overtime $ - $ 2,101 $ 457 Mandatory Benefits $ 19,590 $ 13,654 $ 4,689 Total Salary Related Expenses $ 245,173 $ 185,291 $ 84,043 Supplies & Services Communications $ 103,000 $ 55,611 $ 138,750 Contractual Services $ 6,500 $ 2,951 $ 52,000 Dues & Memberships $ 2,900 $ 2,178 $ 3,450 District Activities & Events $ 600 $ 50 $ 500 Office Expense $ 300 $ 22 $ 300 Professional Services $ - $ - $ 50,000 Professional Development $ 2,500 $ 43 $ 2,500 Travel & Conferences $ 12,500 $ 2,454 $ 3,750 Vehicle Equipment $ - $ - $ - Supplies & Services Sub-Total $ 128,300 $ 63,309 $ 251,250 41 IPage El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Communications Budget Division Detail (FY18) Public and Government Affairs Division Primary GL Category Category Sub Acct No./Sub Category Sub Acct Detail Item Description Detail Amt T Total 1-8010-0580-00 $61,750 1-8010-0580-05 1,000 Social Media Posts 1,000 Communication Advertising 1-8010-0580-35 10,000 Promotional Items 10,000 Promotional Items 1-8010-0580-40 750 OCWaterSummit 400 Sponsorships Placentia State ofthe City(2 staff) 100 Yorba Linda State ofthe City 250 1-8010-0580-45 50,000 Digital Communications,Website,Constant Contact 50,000 Video Productions 1-8010-0600-00 $1,000 1-8010-0600-00 1,000 Muzak(on-hold music/messages) 1,000 Contractual Services Contractual Services 1-8010-0640-00 $3,450 1-8010-0640-00 3,450 PRSA Membership 900 Dues,Memberships,& Dues,Memberships,& Subscriptions Subscriptions OC Register/LA Times 700 Chamber Membership(YL,PL) 1,250 CAPIO Membership 600 1-8010-0715-00 $500 1-8010-0715-50 500 Intergovernmental Meetings 250 District Meetings and Events General Meeting Supplies Division Meetings 250 1-8010-0760-00 $300 1-8010-0760-00 300 Office Expense 300 Office Expense Office Expense 1-8010-0810-00 $2,500 1-8010-0810-00 2,500 Training 2,500 Professional Development Professional Development 1-8010-0830-00 $3,450 1-8010-0830-00 2,450 Water Policy Dinners 300 Travel&Conferences Travel&Conferences ACWA Fall Conference 750 CAPIO Annual Conference 1,400 1-8010-0830-50 1,000 Mileage 1,000 Meeting Mileage Section Total $72,950 42Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Communications Budget Division Detail (FY18) Conservation and Education Division Primary GIL Category Category Sub Acct No./Sub Category Sub Ac Derail item Description .�,.r 1-8020-0580-00 $30,000 1-8020-0580-55 30,000 MWDOC Choice Water Use Efficiency 30,000 Communication Water Conservation Programs 1-8020-0600-00 $51,000 1-8020-0600-00 51,000 Conserv.Rebate Prog.(CommTurflnspect) 5,000 Contractual Services Contractual Services Omni Earth/DropCountrCustomer Usage Analytics 46,000 1-8020-0830-00 $300 1-8020-0830-50 300 MWDOC WUE Meeting Mileage 300 Travel&Conferences Meeting Mileage Section Total 1$81,3001 431Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Engineering 441Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Department Organization Chart Engineering Department ENGINEERING MANAGER SENIOR PROJECT CONSTRUCTION WATER QUALITY MANAGER PROJECT ENGINEER SUPERVISOR ASSOCIATE SENIOR WATER QUALITY ENGINEER CONSTRUCTION INSPECTOR TECHNICIAN II ENGINEERING CONSTRUCTION TECHNICIAN II INSPECTOR (2) Bargaining Unit Professional&Confidential Management 451Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Engineering Department Budget (FY18) FY17 Budget Projected Budget YE Expenses (Operating) Salary Related Expenses Salaries $ 951 ,597 $ 760,997 $ 983,352 Fringe Benefits $ 134,101 $ 170,541 $ 161 ,780 Overtime $ 2,058 $ 2,002 $ 2,141 Mandatory Benefits $ 100,956 $ 85,161 $ 105,921 Total Salary Related Expenses $ 1,188,712 $ 1,018,700 $ 1,253,195 Supplies & Services Communications $ 200 $ - $ 200 Contractual Services $ 132,590 $ 64,224 $ 183,000 Data Processing $ - $ - $ - Dues & Memberships $ 17,200 $ 13,041 $ 8,950 Fees & Permits $ 70,800 $ 66,906 $ 65,800 Materials $ 6,500 r$ 6,152 $ 4,700 District Activities/Meetings $ 600 $ 363 $ 600 Maintenance $ 230 r$ - $ 250 Non-Capital Equipment $ 500 $ 177 $ 500 Office Expense $ 1 ,000 $ 764 $ 3,000 Professional Services $ 106,000 $ 56,691 $ 161 ,000 Professional Development $ 4,070 $ 1 ,310 $ 3,820 Travel & Conferences $ 5,400 $ 602 $ 4,200 Supplies & Services Sub-Total $ 345,090 $ 210,230 $ 436,020 46Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Engineering Budget Division Detail (FY18) Administration Division Primary GL Category Category Sub Acct No./Sub Category Sub Acct Detail Item Description Detail Amt T Total 1-4010-0640-00 $120 1-4010-0640-00 120 Dues,Memberships&Subscriptions 120 Dues,Memberships,& Dues,Memberships,& Subscriptions Subscriptions 1-4010-0710-00 $1,700 1-4010-0710-00 1,700 Emergency Food Supplies(1/3 oftotal) 1,700 Materials Materials 1-4010-0715-00 $600 1-4010-0715-50 600 Meeting/Event Supplies 600 District Meetingsand Events General Meeting Expense 1-4010-0810-00 $200 1-4010-0810-00 200 Training 200 Professional Development Training 1-4010-0830-00 $1,800 1-4010-0830-00 800 Travel&Conferences 800 Travel&Conferences Travel&Conferences 1-4010-0830-50 1,000 Mileage 1,000 Meeting Mileage Section Total 1 $4,420 471Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Engineering Budget Division Detail (FY18) Planning & Design Division Primary GIL Category Sub Acclt No./Sub Category Detail Item Description -------7 1-4020-0580-00 $200 1-4020-0580-00 200 FOG Inspection Reports 200 Communications Communications 1-4020-0600-00 $50,000 1-4020-0600-00 50,000 The Chambers Group(Hidden Hills Reservoir) 50,000 Contractual Services Contractua I Services 1-4020-0640-00 $750 1-4020-0640-00 750 PE,D&TCert.Renewals,Cross Conn.Specialist 500 Dues,Memberships,& Dues,Memberships,& Subscriptions Subscriptions ASCE 250 1-4020-0760-00 $2,500 1-4020-0760-00 2,000 Emergency Preparedness Equipment&Materials 2,000 Office Expense Office Expense 1-4020-0760-30 500 Books 500 Books&Publications 1-4020-0780-00 $161,000 1-4020-0780-00 146,000 Update the Asset Mgmt Plan 100,000 Professional Services Professiona I Services Water Loss Control Consultant 20,000 Water Master Plan Update 1,000 Geotechnical &Surveying Consultant 20,000 MWDOC Multi-Hazard Mitigation Plan Update 5,000 1-4020-0780-36 15,000 Water Consulting Services 15,000 Professional Services-Water 1-4020-0810-00 $300 1-4020-0810-00 300 Certification Courses 300 Professional Development Professional Development 1-4020-0830-00 $1,000 1-4020-0830-00 1,000 AWWA/ACE Conference 1,000 Travel&Conferences Travel&Conferences Section Total $215,750 48Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Engineering Budget Division Detail (FY18) Construction Division Primary GL Category Category Sub Acct No./Sub Category Sub Acct Detail Item Description Detail Amt T Total 1-4030-0645-00 $3,000 1-4030-0645-20 3,000 USA Underground Service Alerts 3,000 Fees&Permits USA Underground Service Alert 1-4030-0640-00 $8,000 1-4030-0640-00 8,000 EADOC Subscription(Planning Management Software) 7,700 Dues,Memberships,& Dues,Memberships,& Construction Management Association ofAmerica 300 Subscriptions Subscriptions 1-4030-0750-00 $500 1-4030-0750-00 500 Inspection Related Tools&Equipment 500 Non-Capital Equipment Non-Capital Equipment 1-4030-0760-00 $200 1-4030-0760-00 200 Office Supplies 200 Office Expense Office Expense 1-4030-0810-00 $1,500 1-4030-0810-00 1,500 Training(AWWA,CMAA) 750 Professional Development Professional Development Inspector Certification 750 1-4030-0830-00 $400 1-4030-0830-00 400 AWWA/ACE Conference/CMAA 400 Travel&Conferences Travel&Conferences section Total 1$13,6001 491Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Engineering Budget Division Detail (FY18) Water Quality Division Primary GIL Category Sub Acct No./Sub Category Detail Item Descriptio 1-4040-0600-00 $83,000 1-4040-0600-12 3,000 Backflow Device Repair 3,000 Contractual Services Backflow Device Rep 1-4040-0600-60 80,000 Water Quality Testing 80,000 Water Quality Lab Testing 1-4040-0645-00 $62,800 1-4040-0645-10 62,800 Dept.of Health Services(SWRCB-DD) 50,000 Fees&Permits Dept of Health Services CountyofOrange 12,800 1-4040-0640-00 $80 1-4040-0640-00 80 ABPA(Maldonado) 80 Dues,Memberships,& Dues,Memberships,& Subscriptions Subscriptions 1-4040-0710-00 $3,000 1-4040-0710-20 3,000 WtrQualityTestMateria ls 3,000 Materials Wtr Qua lity Test Material 1-4040-0730-00 $250 1-4040-0730-10 250 Maintenance&Testing 250 Maintenance Fume Hood Maintenance 1-4040-0760-00 $300 1-4040-0760-30 300 AWWABooks 300 Office Expense Books&Publications 1-4040-0810-00 $1,820 1-4040-0810-00 1,820 Backflow Specialist 850 Professional Development Professional Development Certifications 350 Misc AWWATrainings 620 1-4040-0830-00 $1,000 1-4040-0830-00 1,000 AWWA/Water Quality Conference 1,000 Travel&Conferences Travel&Conferences Section Total $152,250 50Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Finance 51 IPage El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Department Organization Chart Finance Department FINANCE MANAGER CUSTOMER SENIOR METER SERVICES SERVICE ACCOUNTANT LEAD SUPERVISOR CUSTOMER ACCOUNTANT METER READER II SERVICE REP III (Z) (2) CUSTOMER ACCOUNTING METER READER I SERVICE REP II ASSISTANT II (2) ACCOUNTING ASSISTAN TI Bargaining Unit Professional 8 Confidential Management 521Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Finance Department Budget (FY18) FY17 Budget Projected Budget YE Expenses (Operating) Salary Related Expenses Salaries $ 897,230 $ 915,982 $1 ,017,486 Fringe Benefits $ 167,309 $ 200,697 $ 204,076 Overtime $ 8,105 $ 13,699 $ 10,122 Mandatory Benefits $ 90,810 $ 87,569 $ 102,007 Total Salary Related Expenses $1,163,454 $ 1,217,947 $1,333,690 Supplies & Services Communications $ 107,125 $ 98,570 $ 107,125 Contractual Services $ 89,560 $ 67,781 $ 76,050 Data Processing $ - $ - $ - Dues & Memberships $ 590 $ 567 $ 565 Fees & Permits $ 128,025 $ 149,133 $ 160,615 Insurance $ 600 $ 500 $ 600 Materials $ 23,000 $ 22,071 $ 23,000 District Activities & Events $ 1 ,100 $ 924 $ 1 ,050 Maintenance $ 600 $ - $ 600 Non-Capital Equipment $ 5,100 $ 646 $ 4,075 Office Expense $ 14,050 $ 8,918 $ 13,775 Professional Services $ 37,150 $ 62,814 $ 50,300 Professional Development $ 5,415 $ 2,443 $ 7,440 Travel & Conferences $ 7,325 $ 1 ,381 $ 5,695 Uncollectible Accounts $ 35,000 $ 11 ,137 $ 18,500 Supplies & Services Sub-Total $ 454,640 $ 426,885 $ 469,390 53 Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Finance Budget Division Detail (FY18) Administration Division Primary GL Category Category Sub Acct No./Sub Category Sub Acct Detail Item Description Detail Amt T Total 1-3010-0640-00 $440 1-3010-0640-00 440 CMTA 155 Dues,Memberships,& Dues,Memberships,& GFOA 160 Subscriptions Subscriptions CSMFO 125 1-3010-0690-00 $600 1-3010-0690-00 600 Honesty Bond(CNA Surety) 600 Insurance Insurance 1-3010-0715-00 $500 1-3010-0715-50 500 Meeting Supplies 500 District Meetingsand Events General Meeting Expense 1-3010-0780-00 $48,500 1-3010-0780-00 38,500 Actuarial Services-OPEB 5,000 Professional Services Professional Services GASB 68 Statement Preparation(CaIPERS Reports) 3,000 CDAR Preparation 1,500 Financial Advisor Svcs-Financial Services 5,000 Auditors 24,000 1-3010-0780-36 10,000 Water Rate Consultant 10,000 Professional Services 1-3010-0810-00 $2,160 1-3010-0810-00 2,160 CSMFOWebinars 300 Professional Development Professional Development CSMFOChapter Meetings(2x35)+(2x2x35) 210 CMTA-California Treasury Certificate 350 GFOA Budget Academy 1,300 1-3010-0830-00 $2,000 1-3010-0830-00 2,000 CMTA/CDIAC 1,000 Travel&Conferences Travel&Conferences CaIPERS Annua I Conference 1,000 Section Total $54,200 54Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Finance Budget Division Detail (FY18) Accounting Division Primary GIL Category Categ rV Sub Acct No./Sub Category pr Detail Item Description etail Amt 1-3020-0580-00 $625 1-3020-0580-00 625 Publish Unclaimed List(OC Register) 625 Communications Communications 1-3020-0600-00 $860 1-3020-0600-00 860 Green Shades 500 Contractual Services Contractual Services Doculivery($30 x 12 months) 360 1-3020-0645-00 $23,815 1-3020-0645-00 1,025 CSMFO Budget Reviewer Fee 150 Fees&Permits Fees&Permits GFOACAFR Reviewer Fee 525 GFOA Budget Award Reviewer Fee 350 1-3020-0645-50 22,790 Safe Deposit Box Fee 250 Bank Service/Fees Analysis Fees($5500/Qtr x4)+($45x12BofW Fee) 22,540 1-3020-0640-00 $125 1-3020-0640-00 125 CSMFO 125 Dues,Memberships,& Dues,Memberships,& Subscriptions Subscriptions 1-3020-0715-00 $200 1-3020-0715-50 200 Meeting Supplies 200 District Meetingsand Events General Meeting Expense 1-3020-0730-00 $600 1-3020-0730-00 600 Small Office Equipment Maintenance 300 Maintenance Maintenance E.G.Brennan(Check Signature Mtce.) 300 1-3020-0750-00 $750 1-3020-0750-00 750 Chairs(3 x$250) 750 Non-Capital Equipment Non-Capital Equipment 1-3020-0760-00 $11,500 1-3020-0760-00 8,000 Office Supplies 8,000 Office Expense Office Expense 1-3020-0760-10 3,500 Paper 3,500 Paper 1-3020-0810-00 $2,840 1-3020-0810-00 2,840 CSMFO Chpter Wings(1x2x35)+(2x2x35)+(3x1x35) 315 Professional Development Professional Development Staff Training-PR/AcctgTraining Class(2 x 250) 500 CMTA/CDIAC training 250 GFOA Budget Training 925 GFOAAnnual GAAP Update Training 150 2016 Government TaxUpdate(2x350)Training 700 1-3020-0830-00 $2,170 1-3020-0830-00 2,170 CSMFO conference travel costs 1,000 Travel&Conferences Travel&Conferences GFOAAnnual Conference 1,170 Section Total $43,485 55Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Finance Budget Division Detail (FY18) Customer Service/Billing Division PrimarV GL Category Sub Acct No./Su CategorV Detail Item Description 1-3030-0580-00 $106,500 1-3030-0580-10 7,500 Metered Postage(3 x$2,500) 7,500 Communications Postage L7 1-3030-0580-22 99,000 Postage-Infosend 99,000 Postage-Infosend 1-3030-0600-00 $75,190 1-3030-0600-00 3,390 Wells Fargo Lockbox 2,000 Contractual Services Contractua I Services Meter&Scale Lease Agreement($95 x 12) 1,140 Post Office Box 250 1-3030-0600-21 5,200 Online-Credit Checks(142 x$2.70 x 12) 4,600 Customer Credit Check Online-Utility Exchange-web access($50 x12) 600 1-3030-0600-22 60,000 Info Send E-Bill Fees($1,500 x 12) 18,000 Printing of Bills-Infosend Mailing Service(12 x$3,500) 42,000 1-3030-0600-55 6,600 Phone Answering Service(12 x$550) 6,600 Answering Service 1-3030-0645-00 $136,800 1-3030-0645-50 136,800 Lock Bx/Crdt Crd/AutoScribe(24,000+1,300+8900)*4 136,800 Fees&Permits Bank Services/Fees 1-3030-0715-00 $350 1-3030-0715-50 350 Meeting Supplies 350 District Meetings and Events General Meeting Expense 1-3030-0750-00 $2,425 1-3030-0750-00 2,425 Sca nners(5 x$375) 1,875 Non-Capital Equipment Non-Capital Equipment General Equipment 550 1-3030-0760-00 $2,125 1-3030-0760-00 2,125 Postage Machine lnk($210x2) 420 Office Expense Office Expense Yellow Tags ($350x2) 700 Blue Tags 505 General Supplies 500 1-3030-0780-00 $1,800 1-3030-0780-09 1,800 Collection Agency Fee($45,000 x 10%x 40%) 1,800 Professional Services Collection Services 1-3030-0810-00 $1,500 1-3030-0810-00 1,500 Customer Service Training(5 x 300) 1,500 Professional Development Professional Development 1-3030-0830-00 $825 1-3030-0830-00 500 Online/Offsite Conference 500 Travel&Conferences Travel&Conferences 1-3030-0830-50 325 Mileage Reimbursement 325 Meeting Mileage 1-3030-0850-00 $18,500 1-3030-0850-00 18,500 Uncollectible Accounts 18,500 Uncollectible Accounts Uncollectible Accounts Section Total j $346,015 56Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Finance Budget Division Detail (FY18) Meter Reading Division Primary GIL Category Category Sub Acct No./Sub Category Sub Acct Detail Item Description Detail Amt T Total 1-3040-0710-00 $23,000 1-3040-0710-58 23,000 Registers 23,000 Materials Registers 1-3040-0750-00 $900 1-3040-0750-00 900 Meter Shop Equipment 500 Non-Capital Equipment Non-Capital Equipment Construction Meter Locks 400 1-3040-0760-00 $150 1-3040-0760-00 150 Office Supplies 150 Office Expense Office Expense 1-3040-0810-00 $940 1-3040-0810-00 700 Trainingclasses 700 Professional Development Professional Development 1-3040-0810-40 240 Certificate Reimbursement 240 Certificate Reimbursement 1-3040-0830-00 $700 1-3040-0830-00 700 AWWAConference 700 Travel&Conferences Travel&Conferences Section Total $25,690 57Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Human Resources 581Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Department Organization Chart Human Resources Department HUMAN RESOURCES/ RISK MANAGER RECORDS SAFETY&TRAINING HUMAN RESOURCES MANAGEMENT ANALYST ANALYST ADMINISTRATOR (Z) RECORDS MANAGEMENT SPECIALIST Bargaining Unit Professional&Confidential Management 591Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Human Resources Department Budget (FY18) FY17 Budget Projected Budget YE Expenses (Operating) Salary Related Expenses Salaries $526,230 $ 511 ,872 $536,253 Fringe Benefits $101 ,851 $ 78,300 $114,278 Overtime $ 4,327 $ 162 $ 5,321 Mandatory Benefits $ 52,838 $ 87,243 $ 52,741 Total Salary Related Expenses $685,246 $ 677,577 $708,593 Supplies & Services Communications $ 2,500 $ 2,608 $ 2,500 Contractual Services $ 31 ,850 $ 14,298 $ 32,240 Data Processing $ - $ - $ - Dues & Memberships $ 8,595 $ 7,801 $ 7,920 Insurance $285,000 $ 255,259 $282,000 Materials $ 1 ,600 $ 1 ,550 $ 2,100 District Activities & Events $ 17,950 $ 2,678 $ 15,550 Non-Capital Equipment $ 1 ,800 $ 1 ,201 $ 3,800 Office Expense $ 900 $ 624 $ 700 Professional Services $103,850 $ 39,668 $153,850 Professional Development $ 25,000 $ 10,689 $ 22,450 Travel & Conferences $ 7,850 $ 10,421 $ 7,750 Supplies & Services Sub-Total $486,895 $ 346,797 $530,860 60Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Human Resources Budget Division Detail (FY18) Administration Division Primary GL Category Category Tota I Sub Acct No./Sub Category Sub Acct IP= Detail Item Description Detail Amt. Total 1-7010-0580-00 $2,500 1-7010-0580-05 2,500 Job Advertising Expenses 2,500 Communications Advertising 1-7010-0600-00 $24,700 1-7010-0600-00 13,950 NEOGOV-Onboard 1,850 Contractual Services Contractual Services COBRASolutions 500 Flex Advantage 600 NEOGOV-Performance 5,000 CPS(Testing)-Human Resources 3,000 NEOGOV-Insight 3,000 1-7010-0600-10 3,000 Fit for Duty 3,000 Physicals 1-7010-0600-20 1,850 Post-offer Pre-employment physicals 1,500 Post Offer/Pre-Employments NewTiterTest 350 Physicals 1-7010-0600-30 5,900 Flu Shots 900 Health&Welfare Interactive Process 5,000 1-7010-0640-00 $5,840 1-7010-0640-00 5,840 LCW(Consortium&Library) 4,300 Dues,Memberships& Dues,Memberships& PELRAC 350 Subscriptions Subscriptions Jobs Available Subscription 90 National Notary Association 700 CALPELRAAnnual Dues 400 1-7010-0715-00 $12,850 1-7010-0715-20 8,350 Retiree Recognition 600 District Meetings and Events District Events-Employee All Hands Meeting 1,500 Recognition Employee Events 2,500 Service Recognition 750 Retiree Event(2) 3,000 1-7010-0715-30 1,500 Benefit Fair 1,500 District Events-Benefit Fair 1-7010-0715-40 2,000 Employee Promotional Items 2,000 District Events-Employee 1-7010-0715-50 1,000 Meeting/TrainingSupplies 1,000 General Meeting Expense 1-7010-0760-00 $500 1-7010-0760-00 300 Office Supplies 300 Office Expense Office Expense 1-7010-0760-30 200 Public Retirement Journal 200 Books&Publications 1-7010-0780-00 $92,000 1-7010-0780-05 80,000 Liebert CassidyWhitmore Employment Law 80,000 Professional Services Legal Services 1-7010-0780-55 12,000 Investigations,Backgrounds,and EE Relations 12,000 Investigations 1-7010-0810-00 $10,700 1-7010-0810-00 8,600 LCW-Training 8,000 Professional Development Professional Development PELRACAcademy 600 1-7010-0810-20 2,100 Certificate Maintenance 600 Job Training On-going Job Training 1,500 1-7010-0830-00 $6,100 1-7010-0830-00 6,100 National Public Employer Labor Relations Assc. 0 Travel&Conferences Travel&Conferences NEOGOV 0 LCW(2 Employees) 2,800 Public Retirement Seminar(2 Employees) 400 PELRAC(2 Employees) 1,400 CaIPERS(2 Employees) 1,500 Section Total $155,190 61 IPage E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Human Resources Budget Division D=ilY18) Risk Management Division Primary GL Category Sub Acct No./Sub Category Detail Item Descriptio .- 1-7020-0600-00 $3,870 1-7020-0600-00 3,600 Electrical Safety-Audit Inspections 3,600 Contractual Services Contractual Services 1-7020-0600-08 270 Drug Screening Process 270 Drug Screening Process 1-7020-0640-00 $800 1-7020-0640-00 800 PARMAMembership 100 Dues,Memberships,& Dues,Memberships,& AED Medical Director Oversight 700 Subscriptions Subscriptions 1-7020-0690-00 $282,000 1-7020-0690-10 5,000 Tort Claims-<15K 5,000 Insurance Tort Claims 1-7020-0690-20 230,000 ACWA-J PIA Lia bilitylnsurance 230,000 Liability Insurance 1-7020-0690-30 47,000 ACWA-JPIA Property Insurance 47,000 Property Insurance 1-7020-0780-00 $1,000 1-7020-0780-00 1,000 First Aid-Injured Workers 1,000 Professional Services Professional Services 1-7020-0810-00 $500 1-7020-0810-00 500 Risk Ma nagement Tra ining 500 Professional Development Professional Development section Total $288,170 621Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Human Resources Budget Division Detail (FY18) Safety Division Primary GL Category Category Sub Acct No./Sub Category Sub Acct Detail Item Description Detail Amt Total Total 1-7030-0600-00 $3,670 1-7030-0600-00 3,390 Hearing Testing 1,100 Contractual Services Contractual Services Respiratory Protection($50 x 13) 650 HEP B($250 x 6) 1,500 Titer Shot($70 x 2) 140 1-7030-0600-10 280 DOT(8x$35) 280 DOT Physicals 1-7030-0640-00 $850 1-7030-0640-00 850 Cal-OSHA Reporter 500 Dues,Memberships,& Dues,Memberships,& PASMA(2 x 75) 150 Subscriptions Subscriptions Safety Center Inc. 200 1-7030-0710-00 $2,100 1-7030-0710-00 2,100 First Aid Restocker 900 Materials Materials First Aid Supplies(Field Backpacks) 1,200 1-7030-0715-00 $2,100 1-7030-0715-50 2,100 Meeting/TrainingSupplies 1,000 District Meetingsand Events General Meeting Expense SafetyWorks(Promo Safety Recognition) 1,100 1-7030-0750-00 $2,000 1-7030-0750-00 2,000 Misc Ergonomic Equipment 2,000 Non-Capital Equipment Non-Capital Equipment 1-7030-0810-00 $9,950 1-7030-0810-10 8,750 Portable Fire Extinguisher 500 Professional Development OSHACompliance First Aid/CPR/BBP/AED 2,400 Electrical Safety Training 5,000 Confind Space Rescue 850 1-7030-0810-20 1,200 OnJobTraining 1,200 Job Training Section Total $20,670 63 Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Human Resources Budget Division D=ilY18) Records Management Division Primary GL Category Category Sub Acct No./Sub Category Sub Acct Detail Item Description Detail Amt T Total 1-7040-0640-00 $430 1-7040-0640-00 430 ARMA International 350 Dues,Memberships,& Dues,Memberships,& Arma Chapter Membership 80 Subscriptions Subscriptions 1-7040-0715-00 $600 1-7040-0715-00 600 General Meeting Expenses 600 District Meetings&Events District Meetings&Events 1-7040-0750-00 $1,800 1-7040-0750-00 1,800 Scanner 1,500 Non-Capital Equipment Non-Capital Equipment Disaster Recovery 300 1-7040-0760-00 $200 1-7040-0760-30 200 RIM Books 200 Office Expense Books and Publications 1-7040-0780-00 $850 1-7040-0780-00 850 Gladwell Government Services 350 Professional Services Professional Services Shredding Services 500 1-7040-0810-00 $1,300 1-7040-0810-00 800 RIM Seminars 800 Professional Development Professional Development 1-7040-0810-20 500 ARMA&AIIMChapter Training Sessions 500 Job Training 1-7040-0830-00 $1,650 1-7040-0830-00 1,650 LaserFiche User Conference 1,650 Travel&Conferences Travel&Conferences Section Total $6,830 641Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Information Technology 651Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Department Organization Chart Information Technology Department INFORMATION TECHNOLOGY MANAGER INFORMATION PROGRAMMER SYSTEM ANALYST GISANALYST ADMINISTRATOR INFORMATION SYSTEMS TECHNICIAN Bargaining Unit Professional&Confidential Management 661Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Information Technology Department Budget (FY18) FY17 FY17 FY18 Budget Projected YE Budget Expenses (Operating) Salary Related Expenses Salaries $485,192 $ 496,758 $ 516,488 Fringe Benefits $ 66,241 $ 83,046 $ 79,118 Overtime $ 5,305 $ 2,852 $ 5,584 Mandatory Benefits $ 51 ,503 $ 50,926 $ 55,590 Total Salary Related Expenses $608,241 $ 633,582 $ 656,780 Supplies & Services Communications $ - $ - $ - Contractual Services $107,665 $ 104,810 $ 111 ,100 Data Processing $220,709 $ 211 ,997 $ 215,400 Dues & Memberships $ 280 $ - $ 80 Materials $ 3,900 $ 2,764 $ 3,900 District Activities & Events $ 800 $ 228 $ 800 Maintenance $ 8,450 $ 6,812 $ 8,950 Non-Capital Equipment $ 91 ,200 $ 84,403 $ 41 ,650 Office Expense $ 15,150 $ 10,425 $ 14,100 Professional Services $ 51 ,500 $ 9,000 $ 39,000 Professional Development $ 11 ,000 $ 2,905 $ 9,000 Travel & Conferences $ 16,100 $ 9,041 $ 12,950 Utilities $101 ,700 $ 75,618 $ 95,700 Supplies & Services Sub-Total $628,454 $ 518,004 $ 552,630 67Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) IT Budget Division Detail (FY18) Administration Division Primary GL Category Category Sub Acct No./Sub Category Sub Acct Detail Item Description Detail Amt T Total 1-6010-0715-00 $500 1-6010-0715-50 500 Meeting5upplies 500 District Meetingsand Events General Meeting Expense 1-6010-0810-00 $500 1-6010-0810-00 500 Pluralsight Tech Library 500 Professional Development Professional Development 1-6010-0830-00 $3,500 1-6010-0830-00 3,500 MISAC 0 Travel&Conferences Travel&Conferences DR Location Visits 1,000 Interop(April/May) 1,600 WinConnections (November) 900 Section Total $4,500 68Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) IT Budget Division Detail (FY18) Information Systems Division .W&"6�ategory category Tota ub category Sub Acct qr�l` Detail Item Description Detail Amt. 1-6020-0600-00 $111,100 1-6020-0600-10 7,800 FTP Toda y fo r ftp s e rvi ce 1,200 Contractual Services Data Hosting DR Location-Switch Rental 6,600 1-6020-0600-20 19,000 Konica Minolta Copier Lease 19,000 Lease Agreements 1-6020-0600-30 42,900 RM1Tech.GPSVehicleTrackingService 21,000 Warranties&Service Dell Hardware Service Contracts 12,000 Contracts APC Symmetra Data Center UPS On-Site Service Rene 3,900 SCADACisco Smartnet Router Renewal 6,000 1-6020-0600-32 29,400 Cell Phones&Service(Verizon) 29,400 Service for Cell Phones 1-6020-0600-33 12,000 Verizon Broadband Aircard Service(MGMT/CMMS) 12,000 Mobile Broadband Service 1-6020-0620-00 $192,600 1-6020-0620-10 10,600 Additional GP Licenses 7,000 Data Processing Software Purchases Solarwind-Additional Modules 3,600 1-6020-0620-20 172,050 NovusAgenda Annual Support 4,000 Software License Renewals Microsoft Volume License Renewals 40,000 Solar Winds Engineering's Toolkit Renewal 1,700 Ve ri a of Renewal 2,000 VMWare vSphere(Essentials Plus Kit)Maintenance 13,000 Lenel Onguard Software Support Agreement Renewal 250 CityWorks Annual Maintenance 12,000 Solar Winds Orion Monitoring Tool Maintenance 17,000 Appassure Backup Software Renewal 5,000 Great Plains Annual Maintenance/Support 56,000 Trend Micro NeatSuiteAntivirus&Spyware 110 lic 3,200 Netmotion MobilityXE Premium Software Maintenanc 2,000 Laserfische Annual Support 13,500 Greenshades 500 Win Cam-Sewer Camera Inspection System 1,900 1-6020-0620-30 9,450 PageR Monitoring 200 Hardware Subscription Barracuda Spam Firewall EnergizerAnnual Renewal 750 Renewals Watchguard XTM810 Firewall UTM Renewal(2 items) 8,500 1-6020-0620-07 500 Chargers 150 Cell Phone Supplies Batteries 200 Holsters&Covers 150 1-6020-0640-00 $80 1-6020-0640-00 80 CPU 30 Dues,Memberships,& Dues,Memberships,& PCWorld 50 Subscriptions Subscriptions 1-6020-0710-00 $3,900 1-6020-0710-00 200 Materials 200 Materials Materials 1-6020-0710-51 1,200 Adapters 200 Cabling DVI,VGA,DB9,DisplayPort,HDMI,USB cables 400 Duplex50/125 LC/LCfi be r,CAT6A,CATS patch cab 600 1-6020-0710-60 2,500 USB Drives USB Keys,SD/micro SD Cards 500 Hardware Supplies Desktop peripherals 1,400 Hardware supplies,AA&AAAbatteries 600 691Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) IT Budget Division Detail (FY18) Information Systems Division, Continued Primary GIL Category Category a =Acct No./Sub Category Sub Detail item Description Detail Amt To �"7 _ � � 1 1-6020-0715-00 $300 1-6020-0715-50 300 Meeting Supplies 300 District Meetings and Events Meeting Supplies 1-6020-0730-00 $7,450 1-6020-0730-00 850 Maintenance 850 Maintenance Maintenance 1-6020-0730-06 1,500 HP Printer Servicing 1,500 1-6020-0730-11 2,000 Cell Phone Servicing/replacement/repair 800 Telco/Phone Servicing Phone Switch Servicing 400 Security Equipment Maintenance&Repair 400 Building Line Repairs 400 1-6020-0730-30 750 Cabling(CAT6A,CAT5e,fiber)installation&rep 750 1-6020-0730-60 2,350 APC Symmetra Data Center UPS battery modules(6) 2,000 UPS&Back-up Power systems UPS replacement batteries for desktops 350 1-6020-0750-00 $41,150 1-6020-0750-00 5,000 Non-Capital Equipment 5,000 Non-Capital Equipment 1-6020-0750-09 11,300 KVM System Interface Pods 6,800 Networking Equipment Network Storage Devices 1,500 Misc Network Equipment such as Transceivers 800 Data Center Switches 2,200 1-6020-0750-20 4,500 Unspecified Printers 4,500 Printers 1-6020-0750-30 100 Data Centerequipment(Rack&Cabinet) 100 1-6020-0750-35 750 HID proximity badges for buildingaccess 250 Security FABS 500 1-6020-0750-41 1,500 Replacement LCD Monitors 1,500 Audio/Visual 1-6020-0750-65 18,000 Building4 Switches&Appertances 18,000 Electrical Upgrades 1-6020-0760-00 $11,100 1-6020-0760-00 100 Business Cards 100 Office Expense Office Expense 1-6020-0760-21 10,000 Printer Supplies-Toners,Fusers,lnnk 10,000 Printer Supplies 1-6020-0760-26 1,000 Desktop Supplies. 1,000 Desktop Supplies 1-6020-0780-00 $9,000 1-6020-0780-11 8,000 I T Con s u Iti ng Services 8,000 Professional Services Network/Hardware Consulting 1-6020-0780-50 1,000 Technical Support 1,000 1-6020-0810-00 $2,500 1-6020-0810-00 2,500 Plural Site 1,000 Professional Development Professional Development GeneralTraining 1,500 70IPage El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) IT Budget Division Detail (FY18) Information Systems Division, Continued Primary GL Category Sub Acct No./Sub Category Detail Item Description .- 1-6020-0830-00 $7,900 1-6020-0830-00 7,900 Intersect(October)R.S. 2,200 Travel&Conferences Travel&Conferences CityWorks User's Conference (June)R.S. 1,000 Mileage Reimbursement 400 VM World 2,500 Emergency Backup Location Visits 1,800 1-6020-0870-00 $95,700 1-6020-0870-00 95,700 SCADA Communications Lines 26,000 Utilities Utilities DR Communications 25,000 Dedicated Internet Fiber-20 10,700 Dedicated Internet Fiber Access-100 25,000 District Phone Lines 9,000 section Total $482,780 71 IPage El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) IT Budget Division Detail (FY18) GIS Division Primary GIL Category Sub Acct No./Sub Cat Detail Item Descriptiori 1-6030-0620-00 $22,800 1-6030-0620-20 22,800 Arc Editor Concurrent Maintenance(2) 3,000 Data Processing Software License Renewals Freeance Maintenance 2,000 ArcGIS Server Standard Enterprise Maintenance 5,900 ArcViewSingle Use Maintenance 900 ArclnforConcurrent Maintenance 3,300 SCADA Watch Software Renewal 4,000 AutoCAD Renewal 700 InfoWater Renewal&Upgrade Floating License 3,000 1-6030-0730-00 $1,500 1-6030-0730-05 1,500 Large Format Printer Repair 1,500 Maintenance Printer Servicing 1-6030-0750-00 $500 1-6030-0750-30 500 GIS Miscellaneous Tools(Hardware) 500 Non-Capital Equipment Tools&Equipment 1-6030-0760-00 $3,000 1-6030-0760-21 3,000 Atlas Water&Sewer Supplies 1,500 Office Expense Printer Supplies Large Format Printer Ink 1,500 1-6030-0780-00 $30,000 1-6030-0780-20 30,000 CMMS&GIS Consulting 30,000 Professional Services Software Consulting 1-6030-0810-00 $6,000 1-6030-0810-00 6,000 GIS Analyst Training 2,000 Professional Development Professional Development GIS&CMMSTraining,Miller Spatial 4,000 1-6030-0830-00 $1,550 1-6030-0830-00 1,550 Mileage and Travel Reimbursement 350 Travel&Conferences Travel&Conferences GIS ESRI User Conference 1,200 Section Total $65,350 72Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Operations 731Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Department Organization Chart Operations Department OPERATIONS! OFFICE CLERK OPERATIONS MANAGER WAREHOUSE ASSISTANT SENIOR FLEET WATER WATER MECHANIC PRODUCTION MAINTENANCE SUPERINTENDENT SUPERINTENDENT FACILITIES CHIEFWATER SENIOR MECHANIC III MAINTENANCE SYSTEM INSTRUMENTATION MAINTENANCE WORKER OPERATOR TECHNICIAN DISTRIBUTION OPERATOR (4) MECHANIC II MAINTENANCE SENIOR PLANT DISTRIBUTION OPERATOR OPERATORIII (5) MAINTENANCE PLANT DISTRIBUTION OPERATORII OPERATORII (3) (7) MAINTENANCE WORKERI (9) Bargaining Unit Professional&Confidential Management 741Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Operations Department Budget (FY18) FY17 FY17 FY18 Budget Projected YE Budget Expenses (Operating) Salary Related Expenses Salaries $2,820,067 $ 2,831 ,880 $ 2,994,760 Fringe Benefits $ 571 ,564 $ 584,099 $ 669,258 Standby- Day Pay $ 32,100 $ 32,100 $ 32,100 Overtime $ 166,007 $ 219,639 $ 186,502 Mandatory Benefits $ 377,857 $ 336,378 $ 418,161 Total Salary Related Expenses $3,967,595 $ 4,004,096 $ 4,300,782 Supplies & Services Communications $ - $ - $ - Contractual Services $ 176,500 $ 138,360 $ 142,000 Data Processing $ 43,000 $ 34,347 $ 35,000 Dues & Memberships $ 1 ,050 $ 232 $ 250 Fees & Permits $ 52,600 $ 42,466 $ 55,700 Materials $ 782,200 $ 780,151 $ 815,300 District Activities & Events $ 2,000 $ 1 ,744 $ 2,000 Maintenance $ 555,550 $ 512,228 $ 500,100 Non-Capital Equipment $ 93,850 $ 70,258 $ 72,800 Office Expense $ 9,250 $ 11 ,452 $ 9,300 Professional Services $ 61 ,500 $ 17,100 $ 30,000 Professional Development $ 14,000 $ 8,558 $ 10,800 Travel & Conferences $ 20,400 $ 4,946 $ 16,000 Utilities $ 125,800 $ 61 ,470 $ 75,000 Vehicle Expense $ 362,200 $ 351 ,464 $ 356,000 Supplies & Services Sub-Total $2,299,900 $ 2,034,776 $ 2,120,250 751Page E] Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Operations Budget Division Detail (FY18) Administration Division Primary GIL Category Category Sub Acct No./Sub Category Sub Acct Detail Item Description Detail Amt T Total 1-5010-0600-00 $12,000 1-5010-0600-50 12,000 Uniforms(District-wide) 12,000 Contractual Services Uniforms 1-5010-0640-00 $0 1-5010-0640-00 0 Dues and Memberships 0 Dues,Memberships,& Dues,Memberships,& Subscriptions Subscriptions 1-5010-0710-00 $15,000 1-5010-0710-65 15,000 PPE Equipment 15,000 Materials PPE Equipment 1-5010-0715-00 $2,000 1-5010-0715-50 2,000 Meeting5upplies 2,000 District Meetings and Events General Meeting Expense 1-5010-0750-00 $10,000 1-5010-0750-50 10,000 Safety Equipment(Regulatory Requirements) 10,000 Non-Capital Equipment Safety Equipment 1-5010-0760-00 $9,300 1-5010-0760-00 5,500 General Office Expense 5,500 Office Expense Office Expense 1-5010-0760-20 500 Printer Ink 500 Printer Ink 1-5010-0760-30 800 Manuals/Books/Magazines 800 Books&Publications 1-5010-0760-40 2,500 Breakroom Supplies 2,500 Breakroom Supplies 1-5010-0810-00 $2,000 1-5010-0810-00 1,000 Training 1,000 Professional Development Professional Development 1-5010-0810-40 1,000 Certificate Reimbursement 1,000 Certificate Reimbursement 1-5010-0830-00 $2,800 1-5010-0830-10 500 AWWA(Fall&Spring),CWEA 500 Travel&Conferences Travel 1-5010-0830-20 500 Lodging 500 Lodging 1-5010-0830-30 300 Meals 300 Meals 1-5010-0830-40 1,000 Registration 1,000 Registration 1-5010-0830-50 500 Mileage 500 Meeting Mileage Section Total $53,100 76Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Operations Budget Division Detail (FY18) Water Operation & Maintenance Division Primary GL Category Category Total Sub Acct No./Sub Category Sub Acct etail Item Description Detail Amt Total 1-5020-0645-00 $18,600 1-5020-0645-25 2,100 NPDES Deminimus(RWQCB) 2,100 Fees&Permits NPDES/RWQCB 1-5020-0645-45 10,000 Landfill(Orange County&Dan Coop) 10,000 Landfill(Orange County&Dan 1-5020-0645-55 6,500 Encroachment Permits 6,500 Encroachment Permits 1-5020-0710-00 $603,500 1-5020-0710-05 40,000 Road Material 40,000 Materials Road Material 1-5020-0710-13 3,500 Air-Vac parts 3,500 Air-Vac Parts 1-5020-0710-15 5,000 Cla Valve Parts 5,000 Cla-Valve Parts 1-5020-0710-25 85,000 Hydrant Repair Parts 85,000 Hydrant Repair Parts 1-5020-0710-30 120,000 Valve Repair Parts 120,000 Valve Repair Parts 1-5020-0710-36 20,000 CityofYLValves 20,000 City of YL Valve Adjustments 1-5020-0710-40 140,000 Replacement Meters 140,000 Replacement Meters 1-5020-0710-50 60,000 Replacement MXU's 60,000 Replacement MXU 1-5020-0710-55 15,000 Meter Boxes/Lids/Vau Its 15,000 Meter Boxes/Lids/Vaults 1-5020-0710-60 2,000 Hardware Supplies 2,000 Hardware Supplies 1-5020-0710-81 2,000 Welding5upplies 2,000 Welding5upplies 1-5020-0710-85 5,000 Clea ning/Painting Supplies 5,000 Cleaning/Painting Supplies 1-5020-0710-90 90,000 Water Service Repair Parts 90,000 Water Service Repair Parts 1-5020-0710-94 10,000 Miscellaneous Warehouse Parts 10,000 Miscellaneous Warehouse 1-5020-0710-96 3,000 Ready Mix Concrete 3,000 Ready Mix Concrete 1-5020-0710-98 3,000 Landscape Supplies 3,000 Landscape Supplies 1-5020-0730-00 $232,000 1-5020-0730-00 6,000 General Maintenance 6,000 Maintenance Maintenance 1-5020-0730-36 20,000 CityofYorba Linda Valve Repair 20,000 City ofYorba Linda Value 1-5020-0730-66 180,000 Asphalt Paving 180,000 Asphalt Paving 1-5020-0730-67 25,000 Concrete Repair 25,000 Concrete Repair 1-5020-0730-72 1,000 Safety Equipment Repairs 1,000 Safety Equipment Repairs 1-5020-0750-00 $12,000 1-5020-0750-00 0 General Non-Capital Equipment 0 Non-Capital Equipment Non-Capital Equipment 1-5020-0750-15 2,000 Equipment Rental 2,000 Equipment Rental 1-5020-0750-30 10,000 Tool&Equipment 10,000 Tool&Equipment 771Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/Summaries) Operations Budget Division Detail (FY18) Water Operation & Maintenance Division, Continued DetailPrimary GL Category Category Total Sub Acct No./Sub Category Sub Acct Detail Item Description Tota I 1-5020-0810-00 $3,000 1-5020-0810-00 1,000 Training 1,000 Professional Development Professional Development 1-5020-0810-40 2,000 Certificate Reimbursement 2,000 Certificate Reimbursement 1-5020-0830-00 $6,500 1-5020-0830-00 0 AWWAConference 0 Travel&Conferences Travel&Conferences 1-5020-0830-20 3,000 AWWA-Lodging 3,000 Lodging 1-5020-0830-30 1,000 AWWA-Meals 1,000 Meals 1-5020-0830-40 2,000 AWWA-Registration Fees 2,000 Registration 1-5020-0830-50 500 Mileage 500 Section Total $875,600 78IPage El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Operations Budget Division Detail (FY18) Sewer Operation & Maintenance Division Primary GL Category Sub Acct No./Sub Category letail Item Description ,- 2-5030-0645-00 $3,700 2-5030-0645-30 2,200 WDR-SSO(SW RCB) 2,200 Fees&Permits WDR-SSO(S W RCB) 2-5030-0645-55 1,500 Encroachment Permits 1,500 Encroachment Permits 2-5030-0710-00 $45,500 2-5030-0710-60 500 Hardware Supplies 500 Materials Hardware Supplies 2-5030-0710-86 20,000 City of Yorba Linda Manholes 20,000 Placentia/Yorba Linda Island 2-5030-0710-92 25,000 Sewer Main Repair Parts 25,000 Sewer Main Repair Parts 2-5030-0730-00 $168,000 2-5030-0730-00 5,000 General Maintenance 5,000 Maintenance Maintenance 2-5030-0730-59 100,000 Sewer Line Repairs 100,000 Sewer Line Repairs 2-5030-0730-65 20,000 Vector Control in Manholes 20,000 Vector Control In Manholes 2-5030-0730-66 10,000 Asphalt Paving 10,000 Asphalt Paving 2-5030-0730-71 12,000 CCTVRepairs 12,000 CCN Re pa i rs 2-5030-0730-72 1,000 Safety Equipment Repairs 1,000 Safety Equipment Repairs 2-5030-0730-86 20,000 City of Yorba Linda Manhole Labor 20,000 Placentia/Yorba Linda 2-5030-0750-00 $15,000 2-5030-0750-30 15,000 Tools&Equipment 15,000 Non-Capital Equipment Tools&Equipment 2-5030-0810-00 $2,800 2-5030-0810-00 1,800 PACP Training Course 1,800 Professional Development Professional Development 2-5030-0810-40 1,000 Certificate Reimbursement 1,000 Certificate Reimbursement 2-5030-0830-00 $5,700 2-5030-0830-10 600 PACPConference 600 Travel&Conferences Travel 2-5030-0830-20 2,000 PACPConference 2,000 Lodging 2-5030-0830-30 900 PACPConference 900 Meals 2-5030-0830-40 2,200 PACPConference 2,200 Registration 2-5030-0870-00 $700 2-5030-0870-10 700 Utilities 700 Utilities Electric 2-5030-0890-00 $47,600 2-5030-0890-46 20,000 OPS-Sewer Vehicle Ma int 20,000 Vehicle Expenses Vehicle Expense:Sewer Vehicle 2-5030-0890-47 8,000 OPS-Sewer-Equipment Maintenance 8,000 Vehicle Expense:Sewer 2-5030-0890-48 2,800 OPS-Sewer-Gas 2,800 Vehicle Expense:Sewer Gas 2-5030-0890-49 16,800 OPS-Sewer-Diesel 16,800 Vehicle Expense:Sewer Diesel Section Total $289,000 79Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Operations Budget Division Detail (FY18) Water Production Division PrimarV GL Category Sub Acct No./Sub CategorV I Fetail Item Description 1-5040-0710700 $99,500 1-5040-0710-17 3,000 Pump Parts 3,000 Materials Pump Station Repair Parts 1-5040-0710-35 35,000 CL2 Parts 35,000 CL2 Parts 1-5040-0710-00 1,500 Hardware Supplies 1,500 Hardware Supplies 1-5040-0710-75 50,000 Salt&Water Softeners 50,000 Salt 1-5040-0710-84 10,000 Valves,Gauges,AV,etc. 10,000 Production Repair Parts 1-5040-0710-85 0 Cleaning/Painting Supplies 0 Cleaning/Painting Supplies 1-5040-0730-00 $42,000 1-5040-0730-05 4,000 CL2 System Service 4,000 Maintenance CL2 System Service 1-5040-0730-10 5,000 Electrical Motor Repairs/Services 5,000 Motor Services 1-5040-0730-20 5,000 Electric General Maintenance 5,000 General Electric Services 1-5040-0730-24 18,000 Reservoir Repairs 18,000 Reservoir Services 1-5040-0730-29 5,000 Wells:Calibration,Maint.&Repairs 5,000 Wells:Calibration,Mtce, 1-5040-0730-75 5,000 Pump Station Repairs 5,000 Pump Station Repairs 1-5040-0750-00 $5,500 1-5040-0750-00 0 General Non-Capital Equipment 0 Non-Capital Equipment Non-Capital Equipment 1-5040-0750-30 500 Tools&Equipment 500 Tools&Equipment 1-5040-0750-90 5,000 Emergency Equipment Supplies 5,000 Emergency Equipment Supplies 1-5040-0810-00 $1,000 1-5040-0810-00 500 Training 500 Professional Development Professional Development 1-5040-0810-40 500 Certificate Reimbursment 500 Certificate Reimbursement 1-5040-0830-00 $1,000 1-5040-0830-20 0 Lodging 0 Travel&Conferences Lodging 1-5040-0830-30 0 Meals 0 Meals 1-5040-0830-40 1,000 Registration-AWWA 1,000 Registration Section Total $149,000 80Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Operations Budget Division Detail (FY18) SCADA Division 1-5045-0600-00 $500 1-5045-0600-34 500 Communication Lines 500 Contractual Servcies Communication Lines 1-5045-0620-00 $35,000 1-5045-0620-20 35,000 SAGEWIN 911 2,000 Data Processing Software License Renewals& Support Wonderware Premium Support 29,500 PLC Programing Support Proworks32&Unity 3,500 1-5045-0640-00 $250 1-5045-0640-00 250 International Society ofAutomation 250 Dues,Memberships& Dues,Memberships& 1-5045-0710-00 $9,600 1-5045-0710-60 500 Hardware Supplies 500 Materials Hardware Supplies 1-5045-0710-64 1,000 Electrical Supplies 1,000 Electrical Supplies 1-5045-0710-72 100 Calibration Supplies 100 Calibration Supplies 1-5045-0710-78 8,000 Flow Meters 3,000 Production Meters and Sensors Integral Manifolds for Flow&Pressure Meters 2,000 Level Indicators 3,000 1-5045-0730-00 $31,100 1-5045-0730-15 2,000 Production Meter Calibration 2,000 Maintenance Production Meter Calibration 1-5045-0730-20 15,000 General Electrical Maintenance 15,000 Electrical General 1-5045-0730-40 5,000 Radio Repairs&Servicing 5,000 Radio Repairs and Servicing 1-5045-0730-45 5,000 RTU Cabinet Hardware 5,000 PLC Hardware Module Replacements 0 Other Parts 0 M340 System/PLC's 0 1-5045-0730-55 1,600 Security&Gas Detectors 1,600 Security&Gas Detectors 1-5045-0730-62 2,500 Instrumentation 2,500 Instrumentation 1-5045-0750-00 $18,800 1-5045-0750-09 0 Field Routers,Switches,Fiber Device Servers,Mod 0 Non-Capital Equipment Networking Equipment 1-5045-0750-30 1,500 Tools&Equipment 1,500 Tools&Equipment 1-5045-0750-35 1,500 Security Equipment 1,500 Security 1-5045-0750-55 5,000 PLCs&Panels 5,000 PLCs&Panels 1-5045-0750-65 5,000 Electrical Upgrades 5,000 Electrical Upgrades 1-5045-0750-70 5,800 Radio Systems Communications&Tower 5,800 Redu nda nt SCADA 1-5045-0780-00 $30,000 1-5045-0780-20 30,000 SCADASystem Programing 10,000 Professional Services Software Consulting Maintenance PLC-SCADA Modifications 10,000 PLC Program Conversions to Unity 10,000 1-5045-0810-00 $2,000 1-5045-0810-00 2,000 Wonderware Training 2,000 Professional Development Professional Development Section Total $127,250 81 IPage El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Operations Budget Division Detail (FY18) Mechanical Services Division Prim.rV GL Cteg.rV Sub Acct No./Sub CategorV 1'etail Item Description 1-5050-0645-00 $31,400 1-5050-0645-05 30,000 AQMD Permits 30,000 Fees&Permits AQMD Permits 1-5050-0645-15 200 E.P.A.Fees 200 E.P.A..Fees 1-5050-0645-60 1,200 C.A.R.13 Fee 1,200 CARB Fees 1-5050-0710-00 $10,700 1-5050-0710-80 10,000 Mech.Shop Supplies 10,000 Materials Mech.Shop Supplies 1-5050-0710-81 700 Welding Supplies 700 Welding Supplies 1-5050-0750-00 $8,000 1-5050-0750-40 8,000 Misc Mech Shop Equipment/Tools 8,000 Non-Capital Equipment Mech Shop Equipment 1-5050-0890-00 $308,400 1-5050-0890-20 8,000 Finance-Gas 8,000 Vehicle Expenses Finance-Gas 1-5050-0890-21 3,000 Finance-VehicleMaint 3,000 Finance-Vehicle Maint 1-5050-0890-30 7,000 Engineering-Gas 7,000 Engineering-Gas 1-5050-0890-31 2,000 Engineering-Vehicle Maint 2,000 Engineering-Vehicle Ma int 1-5050-0890-40 500 OPS-AdminVehicleMaint 500 OPS-Admin Vehicle Maint 1-5050-0890-41 500 OPS-Admin Gas 500 OPS-Admin Gas 1-5050-0890-42 60,000 OPS Water Vehicle Maintenance 60,000 OPS-Water-Vehicle Maint 1-5050-0890-43 3,000 OPS-Water Equipment Maintenance 3,000 OPS-Water-Equipement 1-5050-0890-44 50,000 OPS-Water-Gas 50,000 OPS-Water-Gas 1-5050-0890-45 22,800 OPS-Water-Diesel 22,800 OPS-Water-Diesel 1-5050-0890-50 5,000 OPS-Production Vehicle Ma int 5,000 OPS-Production Vehicle Maint 1-5050-0890-51 1,000 OPS-Production EquipmentMaint 1,000 OPS-Production Equipment 1-5050-0890-52 15,600 OPS-Production-Gas 15,600 OPS-Production-Gas 1-5050-0890-53 2,000 OPSMechSvcs-VehicleMaint 2,000 OPS-Mech Svcs-Vehicle Maint 1-5050-0890-54 7,000 OPS-Mech Svcs-Gas 7,000 OPS-Mech Svcs-Gas 1-5050-0890-55 1,000 OPS-Facilities-VehicleMaint 1,000 OPS-Facilities-Vehicle Maint 1-5050-0890-56 1,000 OPS-Facilities-Gas 1,000 OPS-Facilities-Gas 1-5050-0890-80 100,000 Stationary Engine Maint 100,000 Stationary Engine Maint 1-5050-0890-81 15,000 Stationary Engine Emissions Testing 15,000 Stationary Engine Emissions 1-5050-0890-90 4,000 HazMatDisposal 4,000 Hazardous Materials Disposal Section Total $358,500 82Page El Yorba Linda Water District ANNUAL OPERATING BUDGET FY18 (Financia/ Summaries) Operations Budget Division Detail (FY18) Facilities Maintenance Division PrimarV GL Category Sub Acct No./Sub CategorV Detail Item Description 1-5060-0600-00 $129,500 1-5060-0600-29 7,000 Disposal Service 7,000 Contractual Services Disposal Service 1-5060-0600-35 40,000 Janitorial Service 40,000 Janitorial Service 1-5060-0600-40 80,000 Landscape Service 80,000 Landscape Service 1-5060-0600-45 2,500 Pest Control Service 2,500 Pest Control Service 1-5060-0645-00 $2,000 1-5060-0645-35 2,000 Haz Mat Fees(OCFA),Permits 2,000 Fees&Permits Haz Mat Fees(OCFA) 1-5060-0710-00 $31,500 1-5060-0710-10 8,000 Building Repair Parts 8,000 Materials Building Repair Parts 1-5060-0710-60 2,000 Hardware Supplies 2,000 Hardware Supplies 1-5060-0710-64 3,000 Electrical Supplies 3,000 ---Electrical Supplies 1-5060-0710-85 1,500 Cleaning/Painting Supplies 1,500 Clea ning/Painting Supplies 1-5060-0710-95 15,000 A/C Parts 15,000 AC Parts and Materials 1-5060-0710-98 2,000 Landscape Supplies 2,000 Landscape Supplies 1-5060-0730-00 $27,000 1-5060-0730-00 0 Misc Facility Maint(Doors,fences,etc.) 0 Maintenance Maintenance 1-5060-0730-20 3,000 Electrica I Repair Work 3,000 Electrical General 1-5060-0730-35 2,000 Fire ExtinguisherMaint/Calibration 2,000 Fire Extinguisher 1-5060-0730-40 2,000 Radio Repairs&Servicing 2,000 Water Pipeline Repairs 1-5060-0730-50 5,000 Painting&Fence Repair 5,000 Painting&Fencing 1-5060-0730-66 10,000 Asphalt Paving 10,000 Asphalt Paving 1-5060-0730-96 5,000 A/CService 5,000 AC Maintenance 1-5060-0750-00 $3,500 1-5060-0750-30 3,500 Tools&Equipment 3,500 Non-Capital Equipment Tools&Equipment 1-5060-0870-00 $74,300 1-5060-0870-10 74,300 Electric 74,300 Utilities Electric Section Total $267,800 83 Page