HomeMy WebLinkAbout2017-06-19 - Board of Directors Meeting Minutes 2017-122
MINUTES OF THE
YORBA LINDA WATER DISTRICT
BOARD OF DIRECTORS WORKSHOP MEETING
Monday, June 19, 2017, 4:00 p.m.
1717 E Miraloma Ave, Placentia CA 92870
1. CALL TO ORDER
The meeting was called to order at 4:02 p.m.
2. PLEDGE OF ALLEGIANCE
3. ROLL CALL
DIRECTORS PRESENT STAFF PRESENT
J. Wayne Miller, President Marc Marcantonio, General Manager
Al Nederhood, Vice President Steve Conklin, Engineering Manager
Andrew J. Hall, Director John DeCriscio, Operations Manager
Phil Hawkins, Director Gina Knight, HR/Risk and Safety Manager
Brooke Jones, Director Delia Lugo, Finance Manager
Art Vega, Information Technology Manager
Annie Alexander, Executive Secretary
Cindy Botts, Management Analyst
Kelly McCann, Senior Accountant
Melissa Muttaraid, Public Affairs Representative
ALSO PRESENT
Andrew Gagen, Partner, Kidman Law LLP
Khanh Phan, Senior Consultant, Raftelis Financial Consultants
4. PUBLIC COMMENTS
None.
5. DISCUSSION ITEMS
5.1. Presentation of 2017 Water Financial Model Update
Ms. Delia Lugo introduced Ms. Khanh Phan from Raftelis. Ms. Phan
provided a brief outline of her presentation and reviewed the following
topics: financial challenges associated with managing water/wastewater
systems; benefits of utilizing a financial model; importance of financial
planning and financial policies; and the purpose of reserves. She also
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covered the purpose of different reserve types and debt coverage ratios.
Ms. Phan then summarized the District's current water related reserve
types and existing minimum targets, and suggested water related reserve
types and target ranges. Discussion regarding the relationships between
reserve levels, debt coverage ratios, and credit agency ratings followed.
Ms. Phan reviewed the purpose of a debt management policy, imitations
on debt issuance, and debt coverage ratio requirements and target
ranges. She then provided an overview of water related key assumptions
and escalation factors as related to establishing a financial plan.
Discussion ensued regarding projected personnel, water supply, and other
operating expenses. Projected water sales scenarios, historical and
anticipated conservation behavior, and a comparison of water capital
improvement plan (CIP) budgets were also discussed. Ms. Phan briefly
summarized the District's historical and current debt and the District's
financial plan model. Further discussion regarding the District's reserve
levels, debt coverage ratios, and debt management policy followed. Ms.
Phan then reviewed each of the charts in the model's dashboard in detail
and noted that the projected data reflected no increase in revenue through
FY22. She explained that the model would be updated as new data
became available for the purposes of evaluating the District's financial
plan. Ms. Phan then demonstrated the model and the projected impact of
various inputs. Discussion ensued regarding expenses in the draft FY18
budget, expenditures that qualify for capitalization, and the need for
updating the District's Asset Management Plan (AMP). Ms. Phan
continued demonstrating various components of the model as requested
by the Board.
Mr. Terry Harris (resident) commented on the Ad Hoc Citizens Advisory
Committee's recommendations in relation to the District's finances,
making the model available to the public, the suggested level of debt
coverage, issuing a refund to customers, updating the AMP, and the need
for studying budget based water rate structures.
The Board discussed potentially deferring certain expenditures included in
the draft FY18 budget, the importance of having a strategic plan, water
reserve balances, and funding for CIP. Ms. Phan manipulated the model
using inputs requested by the Board. The Board further discussed
deferring and/or eliminating certain expenditures in the draft FY18 budget
and requested a detailed report of supplies and services of same. The
Board also requested a printout of each of the tables from the model.
Discussion followed regarding costs associated with pending litigation,
further analysis of the draft supplies and services budget for FY18, and
the timeline for final review and adoption. Ms. Phan continued
manipulating the model using various inputs requested by the Board.
Discussion ensued regarding the administrative penalty reserve, reserve
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levels, unfunded accrued liabilities, and the benefits of establishing a rate
stabilization reserve.
Ms. Cindy Botts indicated that the requested reports would be provided to
the Board promptly. She noted that the draft FY18 budget financial
summaries would be presented to the Board at the next regular meeting
and that any requested changes would be incorporated into the fully
illustrated document. Mr. Andrew Gagen was tasked with looking into the
ramifications of dropping out of pending litigation. No other major
concerns related to the draft FY18 budget or suggested reserve levels
were raised.
6. ADJOURNMENT
6.1. The meeting was adjourned at 7:20 p.m.
nnie Alexander
Assistant Board Secretary
Minutes of the YLWD Board of Directors Workshop Meeting Held June 19,2017 at 4:00 p.m. 3