The URL can be used to link to this page

Home My WebLink About2018-06-26 - Resolution No. 18-23 RESOLUTION NO. 18-23 RESOLUTION OF THE BOARD OF DIRECTORS OF THE YORBA LINDA WATER DISTRICT ADOPTING THE BUDGET FOR FISCAL YEAR 2019 AND RESCINDING RESOLUTION NO. 17-20 WHEREAS, the Yorba Linda Water District has prepared a one year budget for Fiscal Year 2019; and WHEREAS, on June 26, 2018 the proposed "Draft" Budget for Fiscal Year 2019 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 2019, and rescind Resolution No. 17-20. NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda Water District as follows.- Section ollows:Section 1. That the Budget for Fiscal Year 2019, set forth in Exhibit "A" and attached hereto, is hereby approved and adopted. Section 2. The Budget for Fiscal Year 2019 is in full force and effect beginning July 1, 2018, and continuing until this Resolution is rescinded by the Board of Directors. Section 3. That Resolution No. 17-20 is hereby rescinded effective July 1, 2018. PASSED AND ADOPTED this 26th day of June 2018 by the following called vote: AYES: Directors Hall, Hawkins, Jones, Miller, and Nedethood NOES: None ABSTAIN: None ABSENT: None e r oo , ent orba Linda Water District ATTEST: Annie Alexander, Board Secretary Yorba Linda Water District Resolution No. 18-23 Adopting the Budget for Fiscal Year 2019 1 Reviewed as to form by General Counsel: Andr w B. Gagen; / Kidman Gagen Law LLP Resolution No. 18-23 Adopting the Budget for Fiscal Year 2019 2 Annual Operating Budget FY19 Financial Summaries 1 | Page Annual Operating Budget FY19 Financial Summaries 2 | Page Total Revenue and Expenses (Water & Sewer) FY16 Actual FY17 Actual FY18 Budget FY18 Forecast FY19 Proposed Budget Revenue (Operating): Water Revenue (Residential)12,847,842$ 14,076,335$ 14,278,688$ 15,653,574$ 16,209,835$ Water Revenue (Commercial & Fire Det.)1,711,104$ 1,802,131$ 2,071,031$ 1,923,456$ 1,918,913$ Water Revenue (Landscape/Irrigation)2,700,775$ 3,327,132$ 3,079,054$ 4,037,066$ 3,774,711$ Service Charges 10,560,917$ 10,120,967$ 10,106,382$ 10,080,159$ 10,116,528$ Sewer Charge Revenue 1,669,370$ 1,884,094$ 2,032,245$ 2,045,509$ 2,229,246$ Sewer Parcel Assessments 179,744$ 215,853$ 223,000$ 260,072$ 273,250$ Other Operating Revenue *2,665,835$ 1,033,608$ 866,161$ 763,853$ 894,617$ Total Operating Revenue 32,335,587$ 32,460,120$ 32,656,561$ 34,763,688$ 35,417,099$ Revenue (Non-Operating): Interest 288,817$ 377,205$ 310,000$ 455,369$ 358,000$ Property Tax 1,615,454$ 1,687,384$ 1,710,000$ 1,753,780$ 1,850,000$ Other Non-Operating Revenue 872,420$ 645,562$ 624,521$ 364,060$ 639,846$ Total Non-Operating Revenue 2,776,691$ 2,710,151$ 2,644,521$ 2,573,208$ 2,847,846$ Total Revenue 35,112,278$ 35,170,271$ 35,301,082$ 37,336,897$ 38,264,945$ Expenses (Operating): Variable Costs Water-Related Costs 8,076,763$ 10,383,349$ 11,240,088$ 12,416,278$ 12,762,647$ Fixed Costs 1,181,136$ 1,006,565$ 1,443,355$ 1,203,962$ 1,186,600$ Power-Related Costs 1,212,282$ 1,320,943$ 1,285,413$ 1,069,135$ 1,357,953$ Variable Water Costs Related Expenses Total 10,470,181$ 12,710,857$ 13,968,855$ 14,689,375$ 15,307,201$ Salary Related Expenses 7,796,525$ 8,693,449$ 9,889,124$ 9,760,114$ 11,084,493$ Salary Related Expenses - Limited-term Staff 300,328$ 220,190$ -$ -$ -$ Reduction for Capital Project Labor -$ -$ (246,000)$ -$ (300,000)$ PARS Contribution - Prefunding Liabiltiies -$ -$ -$ -$ -$ Salary Related Expenses Total 8,096,853$ 8,913,639$ 9,643,124$ 9,760,114$ 10,784,493$ Supplies & Services: Communications 221,828$ 166,199$ 201,575$ 187,606$ 171,097$ Contractual Services 530,493$ 440,322$ 547,890$ 426,798$ 505,732$ Data Processing 225,303$ 271,759$ 250,400$ 303,021$ 282,450$ Dues & Memberships 79,301$ 92,428$ 86,545$ 81,060$ 88,230$ Fees & Permits 224,141$ 265,031$ 282,115$ 259,195$ 280,453$ Board Election -$ 129,971$ -$ -$ 75,000$ Insurance 256,334$ 256,672$ 283,340$ 279,234$ 303,190$ Materials 805,642$ 880,455$ 849,000$ 780,018$ 687,336$ District Activities, Emp Recognition 8,744$ 10,945$ 24,200$ 20,894$ 46,250$ Maintenance 526,339$ 539,926$ 509,900$ 574,499$ 604,600$ Non-Capital Equipment 187,420$ 173,703$ 124,825$ 116,622$ 151,450$ Office Expense 41,063$ 39,171$ 42,625$ 45,420$ 43,300$ Professional Services 653,923$ 614,288$ 690,525$ 680,922$ 552,800$ Training 27,761$ 44,158$ 68,510$ 40,691$ 78,240$ Travel & Conferences 48,860$ 48,852$ 115,245$ 65,760$ 139,340$ Uncollectible Accounts 66,391$ 9,042$ 18,500$ 1,492$ 3,000$ Utilities 84,425$ 160,003$ 170,700$ 204,588$ 183,400$ Vehicle Expenses 367,065$ 361,126$ 356,000$ 361,388$ 375,400$ Supplies & Services Sub-Total 4,355,033$ 4,504,051$ 4,621,895$ 4,429,208$ 4,571,268$ Total Operating Expenses 22,922,067$ 26,128,547$ 28,233,874$ 28,878,697$ 30,662,962$ Expenses (Non-Operating): Interest Expense 1,671,539$ 1,552,899$ 1,489,796$ 1,372,154$ 1,325,785$ Other Expense 7,273$ 403,597$ 15,220$ (54,550)$ 14,200$ Total Non-Operating Expenses 1,678,812$ 1,956,496$ 1,505,016$ 1,317,604$ 1,339,985$ Total Expenses 24,600,879$ 28,085,043$ 29,738,890$ 30,196,300$ 32,002,947$ Net Income Before Capital Contributions 10,511,399$ 7,085,228$ 5,562,192$ 7,140,596$ 6,261,998$ and Special Item(s) Special Item(s)-$ -$ -$ (2,205,847)$ -$ Capital Contributions 788,445$ 2,665,462$ -$ 3,447,318$ -$ Net Income Before Depreciation 11,299,844$ 9,750,690$ 5,562,192$ 8,382,067$ 6,261,998$ Depreciation 7,546,407$ 7,147,369$ 7,182,000$ 7,460,883$ 7,726,142$ Income (Loss)3,753,437$ 2,603,321$ (1,619,808)$ 921,184$ (1,464,144)$ * Line item includes potential Administrative Penalties assessed to District Customers for excessive water use. YLWD Ordinance No. 15-01. Annual Operating Budget FY19 Financial Summaries 3 | Page Total Revenue and Expenses (Water & Sewer), continued $35,112,278 $35,170,271 $35,301,082 $37,336,897 $38,264,945 $24,600,879 $28,085,043 $29,738,890 $30,196,300 $32,002,947 $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 $45,000,000 FY16 Actual FY17 Actual FY18 Budget FY18 Forecast FY19 Proposed Budget TOTAL Revenues & Expenses (Does NOT include depreciation expense) Total Revenue Total Expenses Annual Operating Budget FY19 Financial Summaries 4 | Page Total Revenue and Expenses (Water) FY16 Actual FY17 Actual FY18 Budget FY18 Forecast FY19 Proposed Budget Water Revenue (Residential)12,847,842$ 14,076,335$ 14,278,688$ 15,653,574$ 16,209,835$ Water Revenue (Commercial & Fire Det.)1,711,104$ 1,802,131$ 2,071,031$ 1,923,456$ 1,918,913$ Water Revenue (Landscape/Irrigation)2,700,775$ 3,327,132$ 3,079,054$ 4,037,066$ 3,774,711$ Service Charges 10,560,917$ 10,120,967$ 10,106,382$ 10,080,159$ 10,116,528$ Other Operating Revenue *2,596,208$ 890,594$ 769,106$ 696,374$ 827,887$ Total Operating Revenue 30,416,846$ 30,217,159$ 30,304,261$ 32,390,629$ 32,847,873$ Revenue (Non-Operating): Interest 265,006$ 335,786$ 275,000$ 396,485$ 310,000$ Property Taxes 1,615,454$ 1,687,384$ 1,710,000$ 1,753,780$ 1,850,000$ Other Non-Operating Revenue 745,541$ 493,780$ 604,646$ 383,774$ 605,346$ Total Non-Operating Revenue 2,626,001$ 2,516,950$ 2,589,646$ 2,534,039$ 2,765,346$ Total Revenue 33,042,847$ 32,734,109$ 32,893,907$ 34,924,668$ 35,613,219$ Expenses (Operating): Variable Water Costs (G.W., Import & Power) Water-Related Costs 8,076,763$ 10,383,349$ 11,240,088$ 12,416,278$ 12,762,647$ Fixed Costs 1,181,136$ 1,006,565$ 1,443,355$ 1,203,962$ 1,186,600$ Power-Related Costs 1,212,282$ 1,320,943$ 1,285,413$ 1,069,135$ 1,357,953$ Variable Water Costs Related Expenses Total 10,470,181$ 12,710,857$ 13,968,855$ 14,689,375$ 15,307,201$ Salary Related Expenses 6,944,390$ 7,706,161$ 8,859,867$ 8,759,950$ 9,931,772$ Salary Related Expenses - Limited-term Staff 300,328$ 220,190$ -$ Reduction for Capital Project Labor -$ (215,000)$ (279,000)$ Salary Related Expenses Total 7,244,718$ 7,926,351$ 8,644,867$ 8,759,950$ 9,652,772$ Supplies & Services Communications 208,295$ 156,860$ 189,565$ 176,110$ 159,120$ Contractual Services 494,674$ 410,650$ 519,653$ 400,163$ 475,966$ Data Processing 210,246$ 252,819$ 235,322$ 281,809$ 265,129$ Dues & Memberships 73,585$ 85,801$ 80,492$ 75,391$ 82,077$ Fees & Permits 213,650$ 250,021$ 264,641$ 243,227$ 264,546$ Board Election -$ 120,873$ -$ -$ 69,750$ Insurance 238,391$ 238,965$ 263,506$ 259,687$ 281,967$ Materials 772,078$ 854,393$ 797,347$ 737,674$ 658,714$ District Activities, Emp Recognition 8,153$ 10,179$ 22,506$ 19,438$ 43,013$ Maintenance 337,744$ 387,583$ 339,342$ 425,192$ 432,971$ Non-Capital Equipment 146,580$ 150,346$ 104,678$ 94,705$ 115,294$ Office Expense 38,507$ 36,453$ 39,662$ 42,254$ 40,343$ Professional Services 631,353$ 587,855$ 650,108$ 649,001$ 518,804$ Training 23,863$ 38,962$ 61,728$ 35,684$ 65,188$ Travel & Conferences 45,877$ 46,005$ 102,493$ 60,866$ 125,279$ Uncollectible Accounts 61,639$ 7,703$ 17,205$ 1,339$ 2,790$ Utilities 79,116$ 148,529$ 158,100$ 189,650$ 169,911$ Vehicle Expenses 312,211$ 294,260$ 286,812$ 265,743$ 316,262$ Supplies & Services Sub-Total 3,895,962$ 4,078,257$ 4,133,160$ 3,957,934$ 4,087,123$ Total Operating Expenses 21,610,861$ 24,715,465$ 26,746,883$ 27,407,259$ 29,047,096$ Expenses (Non-Operating) Interest on Long Term Debt 1,671,539$ 1,552,899$ 1,489,796$ 1,372,154$ 1,325,785$ Other Expense 7,273$ 396,208$ 15,220$ (52,434)$ 8,600$ Total Non-Operating Expenses 1,678,812$ 1,949,107$ 1,505,016$ 1,319,719$ 1,334,385$ Total Expenses 23,289,673$ 26,664,572$ 28,251,898$ 28,726,978$ 30,381,481$ Net Income (Loss) Before Capital Contributions 9,753,174$ 6,069,537$ 4,642,009$ 6,197,691$ 5,231,738$ and Special Item(s) Special Item(s)-$ -$ -$ (2,205,847)$ -$ Capital Contributions 347,795$ 1,556,801$ -$ 1,847,505$ -$ Net Income (Loss) Before Depreciation 10,100,969$ 7,626,338$ 4,642,009$ 5,839,349$ 5,231,738$ Depreciation 6,182,985$ 5,809,682$ 5,832,000$ 6,092,819$ 6,329,146$ Income (Loss)3,917,984$ 1,816,656$ (1,189,991)$ (253,470)$ (1,097,408)$ * FY16 Line item includes Administrative Penalties assessed to District Customers for excessive water use. YLWD Ordinance No. 15-01. $2,721,559 $2,716,884 $2,729,799 $2,729,799 $2,738,256 420%281%225%277%239% Annual Operating Budget FY19 Financial Summaries 5 | Page FY19 ProForma (Water) FY18 Budget FY18 Forecast FY19 Budget Water Revenue (Residential)14,278,688$ 15,653,574$ 16,209,835$ Water Revenue (Commercial & Fire Det.)2,071,031$ 1,923,456$ 1,918,913$ Water Revenue (Landscape/Irrigation)3,079,054$ 4,037,066$ 3,774,711$ Service Charges 10,106,382$ 10,080,159$ 10,116,528$ Other Operating Revenue 769,106$ 696,374$ 827,887$ Total Operating Revenue 30,304,261$ 32,390,629$ 32,847,873$ Revenue (Non-Operating): Interest 275,000$ 396,485$ 310,000$ Property Taxes 1,710,000$ 1,753,780$ 1,850,000$ Other Non-Operating Revenue 604,646$ 383,774$ 605,346$ Total Non-Operating Revenue 2,589,646$ 2,534,039$ 2,765,346$ Total Revenue 32,893,907$ 34,924,668$ 35,613,219$ Expenses (Operating): Variable Water Costs (G.W., Import & Power) Water-Related Costs 11,240,088$ 12,416,278$ 12,762,647$ Fixed Costs 1,443,355$ 1,203,962$ 1,186,600$ Power-Related Costs 1,285,413$ 1,069,135$ 1,357,953$ Variable Water Costs Related Expenses Total 13,968,855$ 14,689,375$ 15,307,201$ Salary Related Expenses 8,859,867$ 8,759,950$ 9,931,772$ Reduction for Capital Project Labor (215,000)$ -$ (279,000)$ Salary Related Expenses Total 8,644,867$ 8,759,950$ 9,652,772$ Supplies & Services Communications 189,565$ 176,110$ 159,120$ Contractual Services 519,653$ 400,163$ 475,966$ Data Processing 235,322$ 281,809$ 265,129$ Dues & Memberships 80,492$ 75,391$ 82,077$ Fees & Permits 264,641$ 243,227$ 264,546$ Board Election -$ -$ 69,750$ Insurance 263,506$ 259,687$ 281,967$ Materials 797,347$ 737,674$ 658,714$ District Activities, Emp Recognition 22,506$ 19,438$ 43,013$ Maintenance 339,342$ 425,192$ 432,971$ Non-Capital Equipment 104,678$ 94,705$ 115,294$ Office Expense 39,662$ 42,254$ 40,343$ Professional Services 650,108$ 649,001$ 518,804$ Training 61,728$ 35,684$ 65,188$ Travel & Conferences 102,493$ 60,866$ 125,279$ Uncollectible Accounts 17,205$ 1,339$ 2,790$ Utilities 158,100$ 189,650$ 169,911$ Vehicle Expenses 286,812$ 265,743$ 316,262$ Supplies & Services Sub-Total 4,133,160$ 3,957,934$ 4,087,123$ Total Operating Expenses 26,746,883$ 27,407,259$ 29,047,096$ Expenses (Non-Operating) Other Expense 15,220$ (52,434)$ 8,600$ Total Non-Operating Expenses 15,220$ (52,434)$ 8,600$ Total Expenses 26,762,103$ 27,354,824$ 29,055,696$ Net Revenues 6,131,804$ 7,569,844$ 6,557,523$ Less: Debt Service (Principal & Interest)2,729,799$ 2,729,799$ 2,738,258$ Less: Special Item(s)-$ 2,205,847$ -$ Less: Committed Capital Expenditures (PayGo)2,635,755$ 2,215,886$ 6,327,500$ Transfer to/(from) Reserves 766,251$ 418,313$ (2,508,235)$ Net -$ -$ -$ $2,729,799 $2,729,799 $2,738,258 225%277%239% Annual Operating Budget FY19 Financial Summaries 6 | Page Total Revenue and Expenses (Water), continued $33,042,847 $32,734,109 $32,893,907 $34,924,668 $35,613,219 $23,289,673 $26,664,572 $28,251,898 $28,726,978 $30,381,481 $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 FY16 Actual FY17 Actual FY18 Budget FY18 Forecast FY19 Proposed Budget WATER Revenues & Expenses (Does NOT include depreciation expense) Total Revenue Total Expenses Annual Operating Budget FY19 Financial Summaries 7 | Page Total Revenue and Expenses (Sewer) FY16 Actual FY17 Actual FY18 Budget FY18 Forecast FY19 Proposed Budget Revenue (Operating): Sewer Charge Revenue 1,669,370$ 1,884,094$ 2,032,245$ 2,045,509$ 2,229,246$ Sewer Parcel Assessments 179,744$ 215,853$ 223,000$ 260,072$ 273,250$ Other Operating Revenue 69,627$ 143,014$ 97,055$ 67,478$ 66,730$ Total Operating Revenue 1,918,741$ 2,242,961$ 2,352,300$ 2,373,059$ 2,569,226$ Revenue (Non-Operating): Interest 23,811$ 41,419$ 35,000$ 58,884$ 48,000$ Other Non-Operating Revenue 126,879$ 151,782$ 19,875$ (19,715)$ 34,500$ Total Non-Operating Revenue 150,690$ 193,201$ 54,875$ 39,169$ 82,500$ Total Revenue 2,069,431$ 2,436,162$ 2,407,175$ 2,412,228$ 2,651,726$ Expenses (Operating): Salary Related Expenses 852,135$ 987,288$ 1,029,257$ 1,000,164$ 1,152,721$ Reduction for Capital Project Labor -$ -$ (31,000)$ -$ (21,000)$ Salary Related Expenses Total 852,135$ 987,288$ 998,257$ 1,000,164$ 1,131,721$ Supplies & Services Communications 13,533$ 9,339$ 12,010$ 11,496$ 11,977$ Contractual Services 35,819$ 29,672$ 28,237$ 26,635$ 29,766$ Data Processing 15,057$ 18,940$ 15,078$ 21,212$ 17,322$ Dues & Memberships 5,716$ 6,627$ 6,053$ 5,669$ 6,153$ Fees & Permits 10,491$ 15,010$ 17,474$ 15,968$ 15,907$ Board Election -$ 9,098$ -$ -$ 5,250$ Insurance 17,943$ 17,707$ 19,834$ 19,547$ 21,223$ Materials 33,564$ 26,062$ 51,653$ 42,344$ 28,622$ District Activities, Emp Recognition 591$ 766$ 1,694$ 1,455$ 3,238$ Maintenance 188,595$ 152,343$ 170,559$ 149,307$ 171,630$ Non-Capital Equipment 40,840$ 23,357$ 20,147$ 21,917$ 36,157$ Office Expense 2,556$ 2,718$ 2,963$ 3,165$ 2,957$ Professional Services 22,570$ 26,433$ 40,417$ 31,921$ 33,996$ Training 3,898$ 5,196$ 6,782$ 5,008$ 13,052$ Travel & Conferences 2,983$ 2,847$ 12,752$ 4,894$ 14,061$ Uncollectible Accounts 4,752$ 1,339$ 1,295$ 153$ 210$ Utilities 5,309$ 11,474$ 12,600$ 14,938$ 13,489$ Vehicle Expenses 54,854$ 66,866$ 69,188$ 95,646$ 59,138$ Supplies & Services Sub-Total 459,071$ 425,794$ 488,735$ 471,274$ 484,145$ Total Operating Expenses 1,311,206$ 1,413,082$ 1,486,991$ 1,471,438$ 1,615,866$ Expenses (Non-Operating): Interest Expense -$ -$ -$ -$ Other Expense -$ 7,389$ -$ (2,116)$ 5,600$ Total Non-Operating Expenses -$ 7,389$ -$ (2,116)$ 5,600$ Total Expenses 1,311,206$ 1,420,471$ 1,486,991$ 1,469,323$ 1,621,466$ Net Income (Loss) Before Capital Contributions 758,225$ 1,015,691$ 920,183$ 942,906$ 1,030,260$ and Special Items Special Item(s)-$ -$ -$ -$ -$ Capital Contributions 440,650$ 1,108,661$ -$ 1,599,813$ -$ Net Income Before Depreciation 1,198,875$ 2,124,352$ 920,183$ 2,542,719$ 1,030,260$ Depreciation 1,363,422$ 1,337,687$ 1,350,000$ 1,368,064$ 1,396,996$ Income (Loss)(164,547)$ 786,665$ (429,817)$ 1,174,654$ (366,736)$ Annual Operating Budget FY19 Financial Summaries 8 | Page Total Revenue and Expenses (Sewer), continued $2,069,431 $2,436,162 $2,407,175 $2,412,228 $2,651,726 $1,311,206 $1,420,471 $1,486,991 $1,469,323 $1,621,466 $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 FY16 Actual FY17 Actual FY18 Budget FY18 Forecast FY19 Proposed Budget SEWER Revenues & Expenses (Does NOT include depreciation expense) Total Revenue Total Expenses Annual Operating Budget FY19 Financial Summaries 9 | Page Total Revenues by Fund FY16 Actual FY17 Actual FY18 Budget FY18 Forecast FY19 Budget Water Revenue 33,042,847$ 32,734,109$ 32,893,907$ 34,924,668$ 35,613,219$ Sewer Revenue 2,069,431$ 2,436,162$ 2,407,175$ 2,412,228$ 2,651,726$ Total Revenue:35,112,278$ 35,170,271$ 35,301,082$ 37,336,897$ 38,264,945$ $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 FY16 Actual FY17 Actual FY18 Budget FY18 Forecast FY19 Budget Total Revenues Water Revenue Sewer Revenue Annual Operating Budget FY19 Financial Summaries 10 | Page Total Expenses by Fund FY16 Actual FY17 Actual FY18 Budget FY18 Forecast FY19 Budget Water Expenses 23,289,673$ 26,664,572$ 28,251,898$ 28,726,978$ 30,381,481$ Sewer Expenses 1,311,206$ 1,420,471$ 1,486,991$ 1,469,323$ 1,621,466$ Total Expenses:24,600,879$ 28,085,043$ 29,738,890$ 30,196,300$ 32,002,947$ $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 FY16 Actual FY17 Actual FY18 Budget FY18 Forecast FY19 Budget Total Expenses Water Expenses Sewer Expenses Annual Operating Budget FY19 Financial Summaries 11 | Page Total Expenses by Category Depreciation & Amortization 19% ($7.1M) Variable Costs 38% ($13.9M) Salary Related Expenses 26% ($9.6M) Supplies & Services 13% ($4.6M) Interest Expense 4% ($1.4M) Other Expense 0% ($.01M) Total: $39,729,089 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 Depreciation Variable Costs Salaries & Ben. Supplies & Svcs. Interest Other Year by Year Comparison, by Category FY16 Actual FY17 Actual FY18 Budget FY18 Forecast FY19 Budget Annual Operating Budget FY19 Financial Summaries 12 | Page FY19 Variable & Fixed Water Cost Expenses Energy Costs; $1,357,953 ; 10% MWDOC; $5,275,964 ; 37%$6,621,615 ; 47% CPTP; $865,069 ; 6% OCWD; $7,486,684 ; 53% $456,771 , 39% $302,129 , 25% $107,961 , 9% $319,740 , 27% Annexation Fee Connection Charge Capacity Charge Readiness-to-Serve Annual Operating Budget FY19 Financial Summaries 13 | Page Fund Balance History (FYE 2015-2019) 06/30/15 Net Income(Loss) Before Capital Contributions (851,404)(588,397)(1,439,801) Capital Contributions 547,855 157,993 705,848 Change in Net Position FY 2015 (303,549)(430,404)(733,953) Net Position @ 6/30/2015 118,839,797$ 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 Net Income (Loss) Before Capital Contributions 259,855 (321,996)(62,141) Capital Contributions 1,556,801 1,108,661 2,665,462 Estimated Net Income (Loss) @ 6/30/2017 1,816,656$ 786,665 2,603,321$ Estimated Net Position @ 6/30/2017 124,574,437$ 42,404,986$ 166,979,423$ 06/30/18 Revenue (Operating): Water Sales 31,694,255 - 31,694,255 Sewer Revenues - 2,305,581 2,305,581 Other Operating Revenue 696,374 67,478 763,852 Interest 396,485 58,884 455,369 Property Taxes 1,753,780 - 1,753,780 Other Non-Operating Revenue 436,208 2,116 438,324 Total Estimated Revenues FY2018 34,977,102 2,434,059 37,411,161 Expenses (Operating): Variable Water Costs (G.W., Import & Power)14,689,375 - 14,689,375 Salary Related Expenses 8,759,950 1,000,164 9,760,114 Supplies & Services 3,957,934 471,274 4,429,208 Depreciation 6,092,819 1,368,064 7,460,883 Interest on Long Term Debt 1,372,154 - 1,372,154 Other Expense - 19,715 19,715 Total Estimated Expenses FY2018 34,872,232 2,859,217 37,731,449 Net Income (Loss) Before Capital Contributions 104,870 (425,158)(320,288) Capital Contributions 1,847,505 1,599,813 3,447,318 Special Item(s)(2,205,847)- (2,205,847) Estimated Net Income (Loss) @ 6/30/2018 (253,472)$ 1,174,655 921,183$ Estimated Net Position @ 6/30/2018 124,320,965$ 43,579,641$ 167,900,606$ 06/30/19 Revenue (Operating): Water Sales 32,019,986 - 32,019,986 Sewer Revenues - 2,502,496 2,502,496 Other Operating Revenue 827,887 66,730 894,617 Interest 310,000 48,000 358,000 Property Taxes 1,850,000 - 1,850,000 Other Non-Operating Revenue 605,346 34,500 639,846 Total Estimated Revenues FY2018 35,613,219 2,651,726 38,264,945 Expenses (Operating): Variable Water Costs (G.W., Import & Power)15,307,201 - 15,307,201 Salary Related Expenses 9,652,772 1,131,721 10,784,493 Supplies & Services 4,087,123 484,145 4,571,268 Depreciation 6,329,146 1,396,996 7,726,142 Interest on Long Term Debt 1,325,785 - 1,325,785 Other Expense 8,600 5,600 14,200 Total Estimated Expenses FY2018 36,710,627 3,018,462 39,729,089 Estimated Net Income (Loss) @ 6/30/2019 (1,097,408)(366,736)(1,464,144) Estimated Net Position @ 6/30/2019 123,223,557$ 43,212,905$ 166,436,462$ Fiscal Year Ending Water Fund Sewer Fund Total Annual Operating Budget FY19 Financial Summaries 14 | Page Debt Administration The District’s debt rating from Fitch is “AA” 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; however, the Debt Management policy sets a target of 2.25. The District’s budgeted ratio is 2.39 for Fiscal Year 2019. The District’s FY18 budgeted debt service obligation ($2,738,258) is related to its two existing debt issuances. Use of proceeds and the corresponding principal balance of each are as follows: Year of Issuance Use of Proceeds Principal Balance as of June 2018 2012A Refunding Bond Refunding Bonds funds are being issued to finance certain capital improvements, to fund a reserve fund, and to pay certain costs of delivery. 6,935,000 2017A Refunding Bond Refunding Bonds funds are being issued to finance the acqusitionand construction of certain capital improvements to the District's Water System, to refund all of the currently outstanding YLWD 2008 Revenue Certificates of Participation, and to pay certain costs of issuance. 28,390,000 35,325,000$ Annual Operating Budget FY19 Financial Summaries 15 | Page Debt service requirements for the District’s Certificates of Participation are as follows: Year Principal Interest Total 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 $1,350,000 $1,374,681 $2,724,681 2024-2028 $7,840,000 $5,743,906 $13,583,906 2029-2033 $9,760,000 $3,764,116 $13,524,116 2034-2038 $9,485,000 $1,672,619 $11,157,619 2039 $2,055,000 $51,100 $2,106,100 Total $35,325,000 $18,694,937 $54,019,937 $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 2019 2020 2021 2022 2023 FY19-23 Debt Service Requirements Principal Interest Annual Operating Budget FY19 Financial Summaries 16 | Page Personnel Trends by Position Position/Title FY15 FY16 FY17 FY18 FY19 ADMINISTRATION DEPARTMENT Assistant General Manager - - - 1 1 Communication Manager - - 1 - - Executive Assistant 1 1 1 1 1 General Manager 1 1 1 1 1 Management Analyst 1 1 1 1 1 Office Clerk - - 1 - - Public Affairs Representative - 1 1 1 1 Public Information Assistant 0.5 - - - - Public Information Manager 1 1 - - - Records Management Specialist 1 - - - - Water Conservation Representative - 2 1.5 - - Water Conservation Supervisor - 1 1 - - Total Administration Personnel 5.5 8.0 8.5 5.0 5.0 Changes and Trends: The Public Affairs Representative was moved from Communication back to Administration. Position/Title FY15 FY16 FY17 FY18 FY19 ENGINEERING DEPARTMENT Associate Engineer 1 1 1 1 1 Construction Inspector 1 1 1 1 1 Construction Project Supervisor 1 1 1 1 1 Engineering Manager 1 1 1 1 1 Engineering Technician II 2 2 2 2 2 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 Personnel 10.0 10.0 10.0 10.0 10.0 Position/Title FY15 FY16 FY17 FY18 FY19 FINANCE DEPARTMENT Accountant - - - 1 1 Accounting Assistant I 1 1 1 1 0 Accounting Assistant II 1 1 1 1 2 Customer Service Rep II 2 2 2 2 2 Customer Service Rep III 2 2 2 2 2 Customer Service Supervisor 1 1 1 1 1 Finance Manager 1 1 1 1 1 Meter Reader I 1 1 1 1 1 Meter Reader II 2 2 2 2 2 Meter Service Lead 1 1 1 1 1 Senior Accountant 1 1 1 1 1 Total Finance Personnel 13.0 13.0 13.0 14.0 14.0 Changes and Trends: The Accounting Assistant I was reclassified to Accounting Assistant II. Annual Operating Budget FY19 Financial Summaries 17 | Page Position/Title FY15 FY16 FY17 FY18 FY19 HUMAN RESOURCES DEPARTMENT Human Resources Analyst 1 2 2 1 1 Human Resources/Risk & Safety Manager 1 1 1 1 1 Human Resources Technician 1 - - 1 1 Records Management Administrator - 1 1 1 1 Records Management Specialist - 1 1 1 1 Safety & Training Analyst 1 1 1 1 1 Total Human Resources Personnel 4.0 6.0 6.0 6.0 6.0 Position/Title FY15 FY16 FY17 FY18 FY19 INFORMATION TECHNOLOGY DEPARTMENT GIS Analyst 1 1 1 1 1 Information Systems Administrator 1 1 1 1 1 Information Systems Technician I 1 1 1 1 1 Instrumentation Technician 1 - - - - Information Technology Manager 1 1 1 1 1 SCADA Administrator 1 - - - - Programmer Analyst 1 1 1 1 1 Total Information Technology Personnel 7.0 5.0 5.0 5.0 5.0 Position/Title FY15 FY16 FY17 FY18 FY19 OPERATIONS DEPARTMENT Chief Water System Operator - - - 1 1 Electrical/Instrumentation Technician - - - - 1 Facilities Maintenance Worker 1 1 1 1 1 Instrumentation Technician 1 1 1 1 - Maintenance Worker I 9 9 9 9 9 Maintenance Worker II 8 8 7 7 6 Maintenance Worker III 4 4 5 5 5 Mechanic II 1 1 1 1 1 Mechanic III 1 1 1 1 1 Office Clerk 1 1 1 1 1 Operations/Warehouse Assistant 1 1 1 1 1 Operations Manager 1 1 1 1 1 Plant Operator I - - - 1 1 Plant Operator II 3 3 3 2 2 SCADA Administrator - 1 1 - - Senior Fleet Mechanic 1 1 1 1 1 Senior Maintenance Worker 4 4 4 4 4 Senior Plant Operator 1 1 1 1 1 Senior SCADA Technician - - - - 1 Water Maintenance Superintendent 1 1 1 1 1 Water Production Superintendent 1 1 1 1 1 Total Operations Personnel 38.0 40.0 40.0 40.0 40.0 Changes and Trends: One of the Maintenance Worker II was reclassified to a new position, Electrical/Instrumentation Technician. Annual Operating Budget FY19 Financial Summaries 18 | Page Personnel Trends by Department DEPARTMENT FY15 FY16* FY17** FY18 FY19 Administration 5.5 8.0 8.5 5.0 5.0 Engineering 10.0 10.0 10.0 10.0 10.0 Finance 13.0 13.0 13.0 14.0 14.0 Human Resources 4.0 6.0 6.0 6.0 6.0 Information Technology 7.0 5.0 5.0 5.0 5.0 Operations 38.0 40.0 40.0 40.0 40.0 District Department Totals 77.5 82.0 82.5 80.0 80.0 * Includes (1) Limited-Term, Full Time and (4) Limited-Term, Part Time employees in response to State’s Emergency Drought Declaration ** Includes (3) Limited-Term, Full Time and (1) Limited-Term, Part Time employees in response to State’s Emergency Drought Declaration 0 10 20 30 40 50 60 70 80 90 FY15 FY16 FY17 FY18 FY19 38 40 40 40 40 7 5 5 5 5 4 6 6 6 6 13 13 13 14 14 10 10 10 10 10 5.5 8 8.5 5 5 Personnel CountOperations IT HR Finance Engineering Administration Annual Operating Budget FY19 Financial Summaries 19 | Page Annual Operating Budget FY19 Financial Summaries 20 | Page Capital Improvement Plan Draft CIP Budget Revised on 6/20/2018 FY19 CIP Budget FY20 CIP Budget Capital and Rehabilitation and Replacement (R&R) Projects Fairmont Booster Pump Station Upgrade 780,000$ -$ Well 22 300,000$ 1,100,000$ Lakeview Sewer Lift Station Decommissioning 1,500,000$ -$ PRS Rehabilitation Phase 2 500,000$ -$ Tract 15199 Waterline Replacement 750,000$ -$ Fairmont Reservoir Rehabilitation 250,000$ -$ Field Headquarters Rehabilitation 350,000$ -$ Mickel and Camino Verde Waterline Replacement 750,000$ -$ Ridge Way, Grandview, and Short Waterline Replacement 450,000$ -$ Meter Conversion Project (AMI)1,000,000$ 2,000,000$ Well Rehabilitation 150,000$ 150,000$ Sewer Pipe Relining and Manhole Rehabilitation 200,000$ 280,000$ Ductile Iron Pipe (DIP) Replacement -$ 500,000$ Water Supply Redundancy and Fire Flow Reliability (5 locations)-$ 500,000$ Box Canyon Pump 2 Replacement -$ 63,000$ Lakeview Booster Piping -$ 154,000$ Apple Creek and Del Rey PRS Rehabilitation -$ 450,000$ Bryant Ranch Fencing -$ 90,000$ Imperial Hwy Waterline Replacement -$ 1,025,000$ Timber Ridge BPS Rehabilitation -$ 150,000$ Eisenhower Waterline Replacement -$ 800,000$ Well 20 Chemical System Replacement -$ -$ New River Waterline Replacement -$ -$ Hidden Hills BPS Rehabilitation -$ -$ Reservoir Rehabilitation -$ -$ Well 15 Chemical System Replacement -$ -$ Dominguez Hills and Paseo Del Prado PRS Rehabilitation -$ -$ Well 23 (Replacement of Lost Capacity of Wells 1, 5, and 12)-$ -$ Future Waterline Replacement -$ -$ Rose Drive Waterline Replacement -$ -$ Santiago BPS Rehabilitation -$ -$ Springview BPS Rehabilitation -$ -$ Capital Planning Support -$ 300,000$ Capital and R&R Projects Subtotal = 6,980,000$ 7,562,000$ Vehicle and Capital Equipment Replacement SCADA Radio Communications System Replacement 125,000$ 125,000$ Vehicle Radio Communications System Replacement -$ 200,000$ Capital Equipment Replacement 547,500$ 282,235$ Vehicle Replacement - Water 375,000$ 339,000$ Vehicle Replacement - Sewer 300,000$ -$ Vehicle & Capital Equipment Subtotal = 1,347,500$ 946,235$ TOTAL = 8,327,500$ 8,508,235$ Note: The projects listed on this Capital Improvement Plan may change based on the District's needs and priorities. Note: Green Font items are related to sewer capital projects. Annual Operating Budget FY19 Financial Summaries 21 | Page 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. Annual Operating Budget FY19 Financial Summaries 22 | Page 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. 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. Annual Operating Budget FY19 Financial Summaries 23 | Page Vehicle Equipment and Capital Outlay (FY19) Vehicle Equipment and Capital Outlay (VE&CO) are non-recurring operating expense items for District-wide use that cost more than $5,000 each and have an estimated useful life of more than a year. These purchases include vehicles, shop and field equipment, office equipment and furniture and computer equipment. The justification for each purchase is determined by whether it is required due to growth, improvements or upgrades or to replace an existing asset. As these purchases are completed and placed into service, there is a potential impact on the Operating Budget. Department / Item Amount Board of Directors Board Room Improvements 100,000$ Agenda Kiosk 18,000$ Total Vehicle Equipment & Capital Outlay- BOD 118,000$ Administration 45,000$ Total Vehicle Equipment & Capital Outlay- Admin.45,000$ Engineering Hidden Hills Res. Landscape Mitigation Land Purchase 170,000$ Total Vehicle Equipment & Capital Outlay- Eng.170,000$ Finance Meter Reading Equipment 26,000$ Total Vehicle Equipment & Capital Outlay- Finance 26,000$ Human Resources Safety Lighting 10,000$ Total Vehicle Equipment & Capital Outlay- HR 10,000$ Annual Operating Budget FY19 Financial Summaries 24 | Page Vehicle Equipment and Capital Outlay (FY19), continued Department / Item Amount IT V-Sphere Hosts (servers - Ready-Nod)50,000$ Terminal Server Replacement - GP Host 21,500$ Server - NAS (high visibility)18,000$ Replace Personal Computers, Laptops, and Tablets 26,000$ VOIP Phone Redundancy (Phase 2 - Install)6,000$ Firewall Replacement (Administration)17,000$ Network Infrastructure Security Upgrade 20,000$ Security Suite Enterprise - Malware Software 11,000$ Security System - Camera(s) Yard 29,000$ CMMS Laptops 15,000$ Total Vehicle Equipment & Capital Outlay- IT 213,500$ Operations Water Operations & Maint. Pickup Truck 35,000$ Pickup Truck 35,000$ Skid Steer Loader 75,000$ Sweeper Tool 10,000$ Breaker Attachment 10,000$ Sewer Operations & Maintenance Camera Truck 300,000$ Water Production Pickup Truck 35,000$ Pickup Truck 35,000$ Total Vehicle Equipment & Capital Outlay- Oper.535,000$ TOTAL VEHICLE EQUIPMENT & CAPITAL OUTLAY 1,117,500$ Allocation by Fund Water Fund 817,500$ Sewer Fund 300,000$ TOTAL 1,117,500$ Annual Operating Budget FY19 Financial Summaries 25 | Page Annual Operating Budget FY19 Financial Summaries 26 | Page FY17 Budget FY17 YE Acutals FY18 Budget FY18 YE Projections FY19 Budget Expenses (Operating) Salary Related Expenses Salaries - Directors 90,000$ 53,159$ 90,000$ 51,450$ 90,000$ Fringe Benefits 53,671$ 25,823$ 2,099$ 1,655$ 1,961$ Mandatory Benefits - Directors 7,953$ 4,630$ 7,572$ 4,460$ 7,494$ Total Salary Related Expenses 151,624$ 83,612$ 99,670$ 57,565$ 99,454$ Supplies & Services Communications -$ -$ -$ 300$ -$ Contractual Services 1,500$ 100$ 1,500$ -$ -$ Dues & Memberships 40$ -$ 60$ 60$ 60$ Board Election Expenses 246,000$ 129,971$ -$ -$ 75,000$ District Meetings and Events 1,500$ 48$ 2,700$ 907$ 3,000$ Non-Capital Equipment 5,000$ 3,050$ 2,000$ -$ 5,000$ Office Expense -$ 1,534$ 500$ 593$ 1,000$ Professional Services 93,000$ 95,520$ 33,000$ 44,651$ 39,000$ Professional Development 12,000$ 10,714$ 11,050$ 900$ 2,500$ Travel & Conferences 27,550$ 11,231$ 38,575$ 22,851$ 43,200$ Supplies & Services Sub-Total 386,590$ 252,168$ 89,385$ 70,262$ 168,760$ Annual Operating Budget FY19 Financial Summaries 27 | Page Category Total Sub Acct No./Sub Category Sub Acct Total Detail Amt $60 1-1010-0640-00 Dues, Memberships, 60 60 $75,000 1-1010-0650-00 Board Election Expenses 75,000 75,000 1-1010-0715-50 General Meeting Expense 1,500 1,500 1-1010-0715-55 Adminstration Meeting 1,500 1,500 1-1010-0750-00 Non-Capital Equipment 3,000 3,000 1-1010-0750-07 Notebooks/Tablets 2,000 2,000 $1,000 1-1010-0760-00 Office Expense 1,000 1,000 36,000 3,000 $2,500 1-1010-0810-00 Professional Development 2,500 2,500 2,800 400 4,800 4,700 1,600 3,550 7,700 800 1,100 1,000 1,000 2,350 3,000 1,500 3,900 1-1010-0830-50 Meeting Mileage 3,000 3,000 $168,760Section Total Yorba Linda State of the City Placentia State of the City ACWA Committee Meetings (2 Dir) CRWUA Annual Conference (2 Dir) Other Conferences and Workshops ACWA-JPIA Semi-Annual Conference (2 Dir) OCWA Monthly Meetings (2 Dir) 1-1010-0810-00 Professional Development Training Opportunities & Publications 1-1010-0830-00 Travel & Conferences $43,200 1-1010-0830-00 Travel & Conferences 40,200 CSDA Annual Conference (2 Dir) ISDOC Quarterly Meetings (5 Dir) AWWA Annual Conference (2 Dir) UWI Semi-Annual Conference (2 Dir) OC Water Summit AWWA CA-NV Annual Conference (2 Dir) ACWA Semi-Annual Conference (2 Dir) MWDOC Semi-Annual Water Policy Meetings (5 Dir) Mileage (5 Dir) 1-1010-0760-00 Office Expense Office Supplies 1-1010-0780-00 Professional Services $39,000 1-1010-0780-00 Professional Services 39,000 Legal Retainer Codification 1-1010-0750-00 Non-Capital Equipment $5,000 Fireproof Safe and Archival Supplies Electronic Equipment Reimbursement (1 Dir, 1 Repl) 1-1010-0715-00 District Meetings and Events $3,000 Board and Committee Meeting Expenses Business Meeting Expenses 1-1010-0640-00 Dues, Memberships, CRWUA (2 Dir) 1-1010-0650-00 Board Election Expenses Election Expense Primary GL Category Detail Item Description Annual Operating Budget FY19 Financial Summaries 28 | Page Administration FY17 Budget FY17 YE Acutals FY18 Budget FY18 YE Projections FY19 Budget Expenses (Operating) Salary Related Expenses Salaries 360,992$ 370,866$ 589,366$ 610,918$ 693,802$ Fringe Benefits 206,425$ 89,133$ 247,944$ 65,563$ 240,648$ Unemployment Insurance 10,400$ 5,872$ 5,961$ 807$ 2,000$ Overtime -$ 1,728$ 1,215$ 7,316$ 4,261$ OPEB & CalPERS UAL/GASB Adj 404,361$ 469,641$ 543,493$ 923,557$ 1,004,254$ Mandatory Benefits 33,287$ 141,504$ 64,390$ 51,218$ 69,020$ Total Salary Related Expenses 1,015,465$ 1,078,744$ 1,452,370$ 1,659,379$ 2,013,985$ Supplies & Services Communications -$ -$ -$ -$ 73,700$ Contractual Services -$ -$ -$ -$ 6,500$ Dues & Memberships 60,630$ 62,515$ 65,270$ 65,300$ 70,380$ Fees & Permits -$ -$ -$ -$ -$ Insurance 740$ 733$ 740$ 733$ 1,090$ District Activities & Events 3,900$ 1,348$ 1,000$ 1,620$ 13,250$ Materials -$ -$ -$ -$ -$ Non-Capital Equipment 600$ 2,583$ -$ -$ 3,700$ Office Expense 950$ 864$ 950$ 4,300$ 2,800$ Professional Services 145,000$ 304,286$ 283,375$ 279,592$ 250,000$ Professional Development 3,100$ 2,024$ 1,450$ 108$ 3,600$ Travel & Conferences 24,440$ 7,145$ 26,325$ 18,523$ 38,990$ Supplies & Services Sub-Total 239,360$ 381,498$ 379,110$ 370,176$ 464,010$ Bargaining Unit Professional & Confidential Management General Manager Assistant General Manager Management Analyst Public Affairs Representative Executive Assistant Annual Operating Budget FY19 Financial Summaries 29 | Page Administration Detail Category Total Sub Acct Total Detail Amt $1,500 1,500 1,500 27,200 4,500 30 4,000 7,000 50 200 23,000 250 75 75 500 400 1,050 40 1,500 1,500 1,800 1,800 200 1,000 750 400 600 750 120,000 120,000 120,000 120,000 1,500 450 650 9,400 1,500 2,350 1,600 3,750 160 360 1,650 80 2,400 1,400 1,800 3,000 960 900 2,400 1,000 1,000 $10,000 10,000 10,000 $364,180 Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-2010-0580-00 Communications 1-2010-0580-40 Sponsorships Love Placentia Event 1-2010-0640-20 Publications 900 Bond Buyer Publication AWWA Benchmarking Publication 1-2010-0640-00 Dues, Memberships, & Subscriptions $67,280 1-2010-0640-00 Dues, Memberships, & Subscriptions 66,380 LAFCO (Agency) CASA (Agency) CRWUA (MM) AWWA (Agency) CSDA (Agency) ISDOC (Agency) IIMC (AA) ACWA (Agency) Miscellaneous (Costco, etc.) NNA (AA) OCWA (MM) 1-2010-0690-00 Insurance $1,090 1-2010-0690-00 Insurance 1,090 Faithful Performance Bond (MM BB & AA) Notary Insurance (AA) 1-2010-0715-00 District Meetings and Events $3,300 1-2010-0715-50 General Meeting Exepnse Management/Department Meetings 1-2010-0715-55 Administration Meeting Expenses Business Meeting Expenses 1-2010-0750-00 Non-Capital Equipment $1,200 1-2010-0750-00 Non-Capital Equipment 1,200 Typewriter Office Chairs 1-2010-0760-00 Office Expense $2,500 1-2010-0760-00 Office Expense 2,500 Office Supplies Sympathy Arrangements District Apparel Emergency Preparedness/First Aid 1-2010-0780-00 Professional Services $240,000 1-2010-0780-05 Legal Services Legal Services (General/Routine) 1-2010-0780-36 - - -Water Only Related Expenses Legal Services (IRWD vs. OCWD) 1-2010-0810-00 Professional Development $2,600 1-2010-0810-00 Professional Development 2,600 Other Training Opportunities SDLF Special District Administrator Cert (MM) CSDA Governance Foundations (MM) AWWA CA-NV Annual Conference (MM) 1-2010-0830-00 Travel & Conferences $34,710 1-2010-0830-00 Travel & Conferences 33,710 ACWA Semi-Annual Conference (MM, BB, KY) CRWUA Annual Conference (MM) UWI Semi-Annual Conference (MM) CSDA GM Leadership Summit (MM) SWRCB Meetings (MM) MWDOC Water Policy Meetings (MM) OCWA Monthly Meetings (MM) CSDA Board Secretary/Clerk Conference (AA) ISDOC Quarterly Meetings (MM) AWWA Annual Conference (MM) CSDA Annual Conference (MM) Other Conferences and Workshops CWEA Tri-State Conference (KY) GFOA Conference (KY) ACWA Committee Meetings (MM) 1-2010-0830-50 Meeting Mileage Mileage 2-2010-0780-00 Professional Services 2-2010-0780-39 Professional Services-Sewer Professional Services Section Total Annual Operating Budget FY19 Financial Summaries 30 | Page Administration: Public Information Category Total Sub Acct Total Detail Amt 1,000 1,000 20,000 5,000 5,000 5,000 1,200 5,000 30,000 30,000 1,500 5,000 700 1,000 500 900 4,700 5,000 250 250 $2,500 2,500 2,500 $300 300 300 $1,000 1,000 1,000 240 240 1,200 200 1,600 500 300 $99,830 Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-2020-0580-00 Communications $72,200 1-2020-0580-05 Advertising Social Media Posts 1-2020-0580-35 Promotional Items 25,000 Wate Bottle Program (Donations) Promotional Items 1-2020-0580-45 Video Productions 16,200 Website Update Donut Design Constant Contact Other Multimedia Supplies 1-2020-0580-55 Water Conservation Programs MWDOC Choice Water Use Efficiency 1-2020-0600-00 Contractual Services $6,500 1-2020-0600-00 Contractual Services 6,500 Muzak (On-hold music/message) Conservation Rebate Program (Comm Turf Inspect) 1-2020-0640-00 Dues, Memberships, & Subscriptions $3,100 1-2020-0640-00 Dues, Memberships, & Subscriptions 3,100 OC Register/LA Times Chamber of Commerce Membership (YL, Pl) CAPIO Membership PRSA Membership 1-2020-0715-00 District Meetings & Events $9,950 1-2020-0715-00 District Meetings & Events 9,700 District Tours District Meeting & Events 1-2020-0715-50 General Meeting Expense Division Meetings 1-2020-0750-00 Non-Capital Equipment 1-2020-0750-00 Non-Capital Equipment District Event Equipment/Supplies 1-2020-0760-00 Office Expense 1-2020-0760-00 Office Expense Office Expense 1-2020-0810-00 Professional Development 1-2020-0810-00 Professional Development Training 1-2020-0830-00 Travel & Conferences $4,280 1-2020-0830-00 Travel & Conferences 3,480 Placentia Chamber Lunch Yorba Linda Chamber Lunch CAPIO Annual Conference Section Total Water Policy Dinner ACWA Fall Conference 1-2020-0830-50 Meeting Mileage 800 Mileage MWDOC WUE Meeting Mileage Annual Operating Budget FY19 Financial Summaries 31 | Page Engineering FY17 Budget FY17 YE Acutals FY18 Budget FY18 YE Projections FY19 Budget Expenses (Operating) Salary Related Expenses Salaries 951,597$ 714,864$ 983,352$ 780,444$ 1,053,471$ Fringe Benefits 134,101$ 97,000$ 161,780$ 154,555$ 223,204$ Overtime 2,058$ 2,425$ 2,141$ 2,014$ 4,449$ Mandatory Benefits 100,956$ 88,457$ 105,921$ 100,433$ 110,252$ Total Salary Related Expenses 1,188,712$ 902,746$ 1,253,195$ 1,037,446$ 1,391,377$ Supplies & Services Communications 200$ -$ 200$ 776$ 400$ Contractual Services 132,590$ 70,660$ 133,000$ 97,667$ 100,500$ Data Processing -$ -$ -$ -$ -$ Dues & Memberships 17,200$ 13,013$ 8,950$ 7,475$ 9,200$ Fees & Permits 70,800$ 67,871$ 65,800$ 70,193$ 72,558$ Materials 6,500$ 5,922$ 4,700$ 3,844$ 3,000$ District Activities/Meetings 600$ 363$ 600$ 685$ 1,000$ Maintenance 230$ 247$ 250$ 250$ 250$ Non-Capital Equipment 500$ 177$ 500$ 350$ 600$ Office Expense 1,000$ 1,226$ 3,000$ 1,494$ 2,900$ Professional Services 106,000$ 35,041$ 161,000$ 143,354$ 80,000$ Professional Development 4,070$ 1,160$ 3,820$ 1,420$ 4,020$ Travel & Conferences 5,400$ 577$ 4,200$ 2,673$ 4,200$ Supplies & Services Sub-Total 345,090$ 196,255$ 386,020$ 330,181$ 278,628$ Bargaining Unit Professional & Confidential Management Engineering Manager Senior Project Manager Associate Engineer Engineering Technician II (2 positions) Construction Project Supervisor Senior Construction Inspector Construction Inspector Water Quality Engineer Water Quality Technician II Annual Operating Budget FY19 Financial Summaries 32 | Page Engineering: Admin Engineering: Planning Category Total Sub Acct Total Detail Amt $120 120 120 $1,000 1,000 1,000 $200 200 200 $1,800 1,800 1,800 $3,120 Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-4010-0640-00 Dues, Memberships, & Subscriptions 1-4010-0640-00 Dues, Memberships, & Subscriptions Dues, Memberships & Subscriptions 1-4010-0715-00 District Meetings and Events 1-4010-0715-50 General Meeting Expense Meeting/Event Supplies Section Total 1-4010-0810-00 Professional Development 1-4010-0810-00 Training Training 1-4010-0830-00 Travel & Conferences 1-4010-0830-00 Travel & Conferences Travel & Conferences Category Total Sub Acct Total Detail Amt $400 400 400 $20,000 20,000 20,000 $1,000 1,000 1,000 $4,558 4,558 4,558 2,000 2,000 500 500 10,000 10,000 20,000 50,000 $500 500 500 $1,000 1,000 1,000 $109,958Section Total 1-4020-0810-00 Professional Development 1-4020-0830-00 Travel & Conferences 1-4020-0810-00 Professional Development Certification Courses 1-4020-0830-00 Travel & Conferences AWWA/ACE Conference 1-4020-0780-00 Professional Services $80,000 1-4020-0780-00 Professional Services Geotechnical & Surveying Consultant 1-4020-0780-36 Professional Services - Water Related 70,000 Water Loss Control Consultant Water Consulting & Cathodic Protection Services 1-4020-0645-00 Fees & Permits 1-4020-0760-00 Office Expense $2,500 1-4020-0645-00 Fees & Permits OCWD Warner Basin Lease - Well #21 1-4020-0760-00 Office Expense Emergency Preparedness Equipment & Materials 1-4020-0760-30 Books & Publications Books 1-4020-0600-00 Contractual Services 1-4020-0640-00 Dues, Memberships, & Subscriptions 1-4020-0600-00 Contractual Services ATS Communication 1-4020-0640-00 Dues, Memberships, & Subscriptions PE, D&T Cert. Renewals, Cross Conn. Spec., ASCE Sub Acct No./Sub Category Detail Item DescriptionPrimary GL Category 1-4020-0580-00 Communications 1-4020-0580-00 Communications FOG Inspection Reports Annual Operating Budget FY19 Financial Summaries 33 | Page Engineering: Construction Engineering: Water Quality Category Total Sub Acct Total Detail Amt $3,000 3,000 3,000 7,700 300 $600 600 600 $100 100 100 750 750 $400 400 400 $13,600 Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-4030-0645-00 Fees & Permits 1-4030-0645-20 USA Underground Service Alert USA Underground Service Alerts 1-4030-0640-00 Dues, Memberships, & Subscriptions $8,000 1-4030-0640-00 Dues, Memberships, & Subscriptions 8,000 EADOC Subscription (Planning Management Software) Construction Management Association of America 1-4030-0750-00 Non-Capital Equipment 1-4030-0750-00 Non-Capital Equipment Inspection Related Tools & Equipment 1-4030-0760-00 Office Expense 1-4030-0760-00 Office Expense Office Supplies 1-4030-0810-00 Professional Development $1,500 1-4030-0810-00 Professional Development 1,500 Training (AWWA, CMAA) Inspector Certification 1-4030-0830-00 Travel & Conferences 1-4030-0830-00 Travel & Conferences AWWA/ ACE Conference/CMAA Section Total Category Total Sub Acct Total Detail Amt 3,000 2,500 75,000 75,000 54,000 11,000 $80 80 80 $3,000 3,000 3,000 $250 250 250 $300 300 300 850 350 620 $1,000 1,000 1,000 $151,950 1-4040-0810-00 Professional Development Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-4040-0600-00 Contractual Services 1-4040-0645-00 Fees & Permits $80,500 1-4040-0600-12 Backflow Device Rep 5,500 Backflow Device Repair Backflow Testing Notices (InfoSend) 1-4040-0600-60 Water Quality Lab Testing Water Quality Testing $65,000 1-4040-0645-10 Dept of Health Services 65,000 Dept. of Health Services (SWRCB-DD) County of Orange 1-4040-0640-00 Dues, Memberships, & Subscriptions ABPA (Maldonado) 1-4040-0710-00 Materials 1-4040-0710-20 Wtr Quality Test Material Wtr Quality Test Materials 1-4040-0640-00 Dues, Memberships, & Subscriptions 1-4040-0730-10 Fume Hood Maintenance Maintenance & Testing 1-4040-0760-00 Office Expense 1-4040-0760-30 Books & Publications AWWA Books 1-4040-0730-00 Maintenance $1,820 1-4040-0810-00 Professional Development 1,820 Backflow Specialist Certifications Misc AWWA Trainings 1-4040-0830-00 Travel & Conferences AWWA/Water Quality Conference Section Total 1-4040-0830-00 Travel & Conferences Annual Operating Budget FY19 Financial Summaries 34 | Page Finance Bargaining Unit Professional & Confidential Management Finance Manager Customer Service Supervisor Customer Service Representative III (2 positions) Customer Service Representative II (2 positions) Senior Accountant Accountant Accounting Assistant II (2 positions) Meter Services Lead Meter Reader II (2 positions) Meter Reader I Annual Operating Budget FY19 Financial Summaries 35 | Page Finance: Admin FY17 Budget FY17 YE Acutals FY18 Budget FY18 YE Projections FY19 Budget Expenses (Operating) Salary Related Expenses Salaries 897,230$ 917,027$ 1,017,486$ 1,048,194$ 1,106,914$ Fringe Benefits 167,309$ 189,797$ 204,076$ 220,126$ 258,498$ Overtime 8,105$ 14,642$ 10,122$ 4,809$ 10,802$ Mandatory Benefits 90,810$ 90,843$ 102,007$ 103,495$ 115,580$ Total Salary Related Expenses 1,163,454$ 1,212,309$ 1,333,690$ 1,376,624$ 1,491,794$ Supplies & Services Communications 107,125$ 99,229$ 107,125$ 103,902$ 94,497$ Contractual Services 89,560$ 75,686$ 76,050$ 79,365$ 80,897$ Data Processing -$ -$ -$ -$ -$ Dues & Memberships 590$ 425$ 565$ 550$ 690$ Fees & Permits 128,025$ 150,938$ 160,615$ 152,825$ 159,907$ Insurance 600$ 500$ 600$ 500$ 600$ Materials 23,000$ 22,071$ 23,000$ 17,551$ 23,000$ District Activities & Events 1,100$ 963$ 1,050$ 840$ 1,100$ Maintenance 600$ -$ 600$ 611$ 300$ Non-Capital Equipment 5,100$ 646$ 4,075$ 461$ 2,100$ Office Expense 14,050$ 11,526$ 13,775$ 7,287$ 9,550$ Professional Services 37,150$ 77,222$ 50,300$ 49,918$ 60,300$ Professional Development 5,415$ 4,731$ 7,440$ 4,033$ 10,470$ Travel & Conferences 7,325$ 1,845$ 5,695$ 5,393$ 4,700$ Uncollectible Accounts 35,000$ 9,041$ 18,500$ 2,997$ 3,000$ Supplies & Services Sub-Total 454,640$ 454,823$ 469,390$ 426,233$ 451,111$ Category Total Sub Acct Total Detail Amt 155 160 125 $600 600 600 $500 500 500 7,000 3,000 1,500 13,000 24,000 10,000 10,000 300 160 300 210 350 1,000 1,000 $63,360 GASB 68 Statement Preparation (CalPERS Reports) Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-3010-0640-00 Dues, Memberships, & Subscriptions $440 1-3010-0640-00 Dues, Memberships, & Subscriptions 440 CMTA GFOA CSMFO CDAR Preparation Financial Advisor Svcs - Financial Services Auditors 1-3010-0780-36 P f i l S i W t 1-3010-0690-00 Insurance 1-3010-0690-00 Insurance Honesty Bond (CNA Surety) 1-3010-0715-00 District Meetings and Events 1-3010-0715-50 General Meeting Expense Meeting Supplies Water Rate Consultant 1-3010-0780-00 Professional Services $58,500 1-3010-0780-00 Professional Services 48,500 Actuarial Services - OPEB Section Total 1-3010-0830-00 Travel & Conferences $2,000 1-3010-0830-00 Travel & Conferences 2,000 CMTA/CDIAC Annual Conference GFOA Annual Conference 1-3010-0810-00 Professional Development $1,320 1-3010-0810-00 Professional Development 1,320 GFOA Webinars WEROC Disaster Training CSMFO Webinars CSMFO Chapter Meetings CMTA - California Treasury Certificate Annual Operating Budget FY19 Financial Summaries 36 | Page Finance: Accounting Category Total Sub Acct No./Sub Category Sub Acct Total Detail Amt $625 1-3020-0580-00 Communications 625 625 525 600 $250 1-3020-0640-00 Dues, Memberships, & Subscriptions 250 250 150 525 350 250 26,200 $250 1-3020-0715-50 General Meeting Expense 250 250 $300 1-3020-0730-00 Maintenance 300 300 $500 1-3020-0750-00 Non-Capital Equipment 500 500 1-3020-0760-00 Office Expense 5,000 5,000 1-3020-0760-10 Paper 2,900 2,900 315 150 720 135 1,000 1,200 1,400 900 250 935 865 $46,295Section Total 2016 Government Tax Update (4 x 350) Training GFOA CPFO Certificate CMTA/CDIAC training 1-3020-0830-00 Travel & Conferences $1,800 1-3020-0830-00 Travel & Conferences 1,800 CSMFO conference travel costs CalPERS Ed Forum Conference 1-3020-0810-00 Professional Development $6,070 1-3020-0810-00 Professional Development 6,070 CSMFO Chpter Mtings (1x2x35) +(2x2x35)+(3x1x35) GFOA Annual GAAP Update Training GFOA Training CSDA Webinar Training Staff Training -PR/Acctg Training Class (4 x 250) National Training Seminar 1-3020-0715-00 District Meetings and Meeting Supplies 1-3020-0760-00 Office Expense $7,900 Office Supplies Paper 1-3020-0730-00 Maintenance Small Office Equipment Maintenance 1-3020-0750-00 Non-Capital Equipment Misc Office Equipment 1-3020-0640-00 Dues, Memberships, & Subscriptions CSMFO (2 x 125) 1-3020-0645-00 Fees & Permits $27,475 1-3020-0645-00 Fees & Permits 1,025 CSMFO Budget Reviewer Fee GFOA CAFR Reviewer Fee GFOA Budget Award Reviewer Fee 1-3020-0645-50 Bank Service/Fees 26,450 Safe Deposit Box Fee Analysis Fees ($5250/Qtr x4) + ($45 x12BofW Fee) Primary GL Category Detail Item Description 1-3020-0580-00 Communications Publish Unclaimed List (OC Register) 1-3020-0600-00 Contractual Services $1,125 1-3020-0600-00 Contractual Services 1,125 Green Shades Doculivery ($50 x 12 months) Annual Operating Budget FY19 Financial Summaries 37 | Page Finance: Customer Service Finance: Meter Reading Category Total Sub Acct Total Detail Amt 4,000 4,000 89,872 89,872 2,000 1,114 300 4,439 600 38,784 26,835 5,700 5,700 $132,432 132,432 132,432 $350 350 350 350 750 400 700 400 $1,800 1,800 1,800 1,500 500 200 $200 200 200 $3,000 3,000 3,000 $316,226 Info Send E-Bill Fees Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-3030-0580-00 Communications $93,872 1-3030-0580-10 Postage Meter Postage In-house 1-3030-0580-22 Postage - Infosend Postage - Infosend 1-3030-0645-00 Fees & Permits 1-3030-0645-50 Bank Services/Fees Lock BoxPymt Processing/Credrt Card Fees/ACH 1-3030-0715-00 District Meetings and Events 1-3030-0715-50 General Meeting Expense Meeting Supplies 1-3030-0600-55 Answering Service Phone Answering Service 1-3030-0600-00 Contractual Services $79,772 1-3030-0600-00 Contractual Services 3,414 Wells Fargo Lockbox Meter & Scale Lease Agreement ($95 x 12) Post Office Box 1-3030-0600-21 Customer Credit Check 5,039 Online - Credit Checks Online - Utility Exchange - web access 1-3030-0600-22 Printing of Bills - Infosend 65,619 Mailing Service 1-3030-0750-00 Non-Capital Equipment $1,100 1-3030-0750-00 Non-Capital Equipment 1,100 Scanner General Equipment 1-3030-0760-00 Office Expense $1,500 1-3030-0760-00 Office Expense 1,500 Postage Machine Ink Yellow Tags General Supplies 1-3030-0780-00 Professional Services 1-3030-0780-09 Collection Services Collection Fees 1-3030-0810-00 Professional Development $2,200 1-3030-0810-00 Professional Development 2,200 Customer Service Training - Star12 California Water Utility Manager Seminars CSDA Webinars Section Total 1-3030-0830-00 Travel & Conferences 1-3030-0830-50 Meeting Mileage Mileage Reimbursement 1-3030-0850-00 Uncollectible Accounts 1-3030-0850-00 Uncollectible Accounts Uncollectible Accounts Category Total Sub Acct Total Detail Amt $23,000 23,000 23,000 $500 500 500 $150 150 150 700 700 180 180 $700 700 700 $25,230 1-3040-0830-00 Travel & Conferences 1-3040-0830-00 Travel & Conferences AWWA Conference Section Total 1-3040-0810-00 Professional Development $880 1-3040-0810-00 Professional Development Training classes 1-3040-0810-40 Certificate Reimbursement Certificate Reimbursement 1-3040-0750-00 Non-Capital Equipment 1-3040-0750-00 Non-Capital Equipment Meter Shop Equipment 1-3040-0760-00 Office Expense 1-3040-0760-00 Office Expense Office Supplies Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-3040-0710-00 Materials 1-3040-0710-58 Registers Registers Annual Operating Budget FY19 Financial Summaries 38 | Page Human Resources FY17 Budget FY17 YE Actuals FY18 Budget FY18 YE Projections FY19 Budget Expenses (Operating) Salary Related Expenses Salaries 526,230$ 521,047$ 536,253$ 519,647$ 564,294$ Fringe Benefits 101,851$ 70,788$ 114,278$ 97,154$ 127,546$ Overtime 4,327$ 923$ 5,321$ 1,942$ 6,572$ Mandatory Benefits 52,838$ 87,667$ 52,741$ 48,590$ 55,035$ Total Salary Related Expenses 685,246$ 680,425$ 708,593$ 667,333$ 753,447$ Supplies & Services Communications 2,500$ 3,253$ 2,500$ 2,100$ 2,500$ Contractual Services 31,850$ 15,351$ 32,240$ 17,151$ 29,935$ Data Processing -$ -$ -$ -$ -$ Dues & Memberships 8,595$ 9,166$ 7,920$ 8,383$ 7,570$ Insurance 285,000$ 255,439$ 282,000$ 279,234$ 301,500$ Materials 1,600$ 1,507$ 2,100$ 1,294$ 2,100$ District Activities & Events 17,950$ 6,137$ 15,550$ 14,404$ 24,100$ Non-Capital Equipment 1,800$ 1,417$ 3,800$ 4,961$ 5,800$ Office Expense 900$ 921$ 700$ 1,250$ 1,650$ Professional Services 103,850$ 41,667$ 93,850$ 88,456$ 64,500$ Professional Development 25,000$ 14,266$ 22,450$ 16,700$ 33,850$ Travel & Conferences 7,850$ 6,948$ 7,750$ 6,491$ 13,850$ Supplies & Services Sub-Total 486,895$ 356,072$ 470,860$ 440,424$ 487,355$ Bargaining Unit Professional & Confidential Management Human Resources/ Risk and Safety Manager Records Management Administrator Records Management Specialist Safety & Training Analyst Human Resources Analyst Human Resources Technician Annual Operating Budget FY19 Financial Summaries 39 | Page Human Resources: Admin Primary GL Category Category Total Sub Acct No./Sub Category Sub Acct Total Detail Amt 1-7010-0580-00 Communications $2,500 1-7010-0580-05 Advertising 2,500 2,500 500 1,800 5,300 3,000 3,200 1,850 1-7010-0600-10 Physicals 3,000 3,000 1,000 0 800 5,000 400 4,400 350 90 2,000 7,500 1,500 4,500 600 1-7010-0715-30 District Events - Benefit Fair 1,500 1,500 1-7010-0715-40 District Events - Employee Promotional 2,000 2,000 700 300 400 300 1-7010-0760-30 Books & Publications 250 250 1-7010-0780-05 Legal Services 50,000 50,000 1-7010-0780-55 Investigations 12,000 12,000 600 16,000 600 1,000 450 3,600 1,500 1,400 2,400 Section Total $144,290 1-7010-0830-00 Travel & Conferences $9,350 1-7010-0830-00 Travel & Conferences 9,350 Public Retirement Seminar (2 Employees) LCW (3 Employees) CalPERS (2 Employees) PELRAC (2 Employees) NEOGOV (2 Employees) 1-7010-0780-00 Professional Services $62,000 Liebert Cassidy Whitmore Employment Law Investigations, Backgrounds, and EE Relations 1-7010-0810-00 Professional Development $18,200 1-7010-0810-00 Professional Development 16,600 PELRAC Academy LCW/Other - Training 1-7010-0810-20 Job Training 1,600 Certificate Maintenance On-going Job Training 1-7010-0715-50 General Meeting Expense 1,000 Meeting/Training Supplies Recruitment Process 1-7010-0760-00 Office Expense $950 1-7010-0760-00 Office Expense 700 Office Supplies District Apparel 1-7010-0715-00 District Meetings and Events $20,600 1-7010-0715-20 District Events - Employee Recognition 16,100 Public Retirement Journal Retiree Event (2) Retiree Recognition Benefit Fair Employee Promotional Items PELRAC Jobs Available Subscription All Hands Meeting Employee Events Service Recognition 1-7010-0640-00 Dues, Memberships & Subscriptions $5,240 1-7010-0640-00 Dues, Memberships & Subscriptions 5,240 CALPELRA Annual Dues LCW (Consortium & Library) New Titer Test 1-7010-0600-30 Health & Welfare 5,800 Flu Shots Interactive Process Detail Item Description Job Advertising Expenses 1-7010-0600-00 Contractual Services $25,450 1-7010-0600-00 Contractual Services 15,650 COBRA Solutions Flex Advantage NEOGOV - Performance CPS (Testing) - Human Resources NEOGOV - Insight NEOGOV - Onboard Fit for Duty 1-7010-0600-20 Post Offer/Pre-Employments Physicals 1,000 Post-offer Pre-employment physicals Annual Operating Budget FY19 Financial Summaries 40 | Page Human Resources: Risk Human Resources: Records Management Category Total Sub Acct Total Detail Amt 0 0 300 300 150 700 5,000 5,000 250,500 250,500 46,000 46,000 $1,000 1,000 1,000 $1,000 1,000 1,000 $500 500 500 $305,150 1-7020-0830-00 Travel & Conferences 1-7020-0830-00 Travel & Conferences PARMA Conference Section Total 1-7020-0780-00 Professional Services 1-7020-0780-00 Professional Services First Aid-Injured Workers 1-7020-0810-00 Professional Development 1-7020-0810-00 Professional Development Risk Management Training 1-7020-0690-00 Insurance $301,500 1-7020-0690-10 Tort Claims Tort Claims - < 15K 1-7020-0690-20 Liability Insurance ACWA-JPIA Liability Insurance 1-7020-0690-30 Property Insurance ACWA-JPIA Property Insurance 1-7020-0640-00 Dues, Memberships, & Subscriptions $850 1-7020-0640-00 Dues, Memberships, & Subscriptions 850 PARMA Membership AED Medical Director Oversight Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-7020-0600-00 Contractual Services $300 1-7020-0600-00 Contractual Services Electrical Safety - Audit Inspections 1-7020-0600-08 Drug Screening Process Drug Screening Process Category Total Sub Acct Total Detail Amt 400 80 100 $1,200 1,200 1,200 800 1,000 $200 200 200 1,000 500 800 800 700 200 2,500 1,000 $10,480Section Total 1-7040-0830-00 Travel & Conferences $3,500 1-7040-0830-00 Travel & Conferences 3,500 ARMA Conference LaserFiche User Conference 1-7040-0810-00 Professional Development $1,700 1-7040-0810-00 Professional Development RIM Seminars 1-7040-0810-20 Job Training 900 ARMA & AIIM Chapter Training SessionsICRM Certification Maintenance 1-7040-0760-00 Office Expense 1-7040-0760-30 Books and Publications RIM Books 1-7040-0780-00 Professional Services $1,500 1-7040-0780-00 Professional Services 1,500 Shredding Services Gladwell Government Services 1-7040-0715-00 District Meetings & Events 1-7040-0715-00 District Meetings & Events General Meeting Expenses 1-7040-0750-00 Non-Capital Equipment $1,800 1-7040-0750-00 Non-Capital Equipment 1,800 Archival Supplies Disaster Recovery Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-7040-0640-00 Dues, Memberships, & Subscriptions $580 1-7040-0640-00 Dues, Memberships, & Subscriptions 580 ARMA International Arma Chapter Memebership SCA Annual Operating Budget FY19 Financial Summaries 41 | Page Human Resources: Safety Category Total Sub Acct Total Detail Amt 1,000 280 1,200 1,105 600 600 500 150 0 250 900 1,200 1,200 1,100 $4,000 4,000 4,000 150 350 0 2,750 0 2,500 1,200 3,000 2,000 1,500 1,500 250 150 100 $27,435 Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-7030-0600-00 Contractual Services $4,185 1-7030-0600-00 Contractual Services 3,585 HEP B ($250 x 4) Titer Shot ($70 x 4) Hearing Testing Respiratory Protection ($85 x 13) 1-7030-0600-10 DOT Physicals DOT (17 x $35) 1-7030-0640-00 Dues, Memberships, & Subscriptions $900 1-7030-0640-00 Dues, Memberships, & Subscriptions 900 Cal-OSHA Reporter PASMA (2 x 75) Safety Center Inc. ASSE 1-7030-0710-00 Materials $2,100 1-7030-0710-00 Materials 2,100 First Aid Restocker First Aid Supplies (Field Backpacks) 1-7030-0715-00 District Meetings and Events $2,300 1-7030-0715-50 General Meeting Expense 2,300 Meeting/Training Supplies Safety Works (Promo Safety Recognition) 1-7030-0750-00 Non-Capital Equipment 1-7030-0750-00 Non-Capital Equipment Misc Ergonomic Equipment 1-7030-0760-00 Office Expense $500 1-7030-0760-00 Office Expense 500 AWWA M3 Safety Manual NFPA Code Book 11,450 Portable Fire Extinguisher First Aid/CPR/BBP/AED Electrical Safety Training Confind Space Rescue Air Sampling - Silica Standard First Responder Training Section Total Lock Out Tag Out 1-7030-0810-20 Job Training On Job Training 1-7030-0830-00 Travel & Conferences $500 1-7030-0830-00 Travel & Conferences 500 PASMA Safety Safety Fest - WEROC (2 Employees) PASMA/PARMA Winter Conference 1-7030-0810-00 Professional Development $12,950 1-7030-0810-10 OSHA Compliance Annual Operating Budget FY19 Financial Summaries 42 | Page Information Technology FY17 Budget FY17 YE Actuals FY18 Budget FY18 YE Projections FY19 Budget Expenses (Operating) Salary Related Expenses Salaries 485,192$ 503,805$ 516,488$ 492,009$ 561,905$ Fringe Benefits 66,241$ 86,821$ 79,118$ 94,163$ 112,366$ Overtime 5,305$ 4,502$ 5,584$ 11,651$ 13,750$ Mandatory Benefits 51,503$ 52,981$ 55,590$ 52,717$ 62,222$ Total Salary Related Expenses 608,241$ 648,109$ 656,780$ 650,540$ 750,244$ Supplies & Services Communications -$ -$ -$ -$ -$ Contractual Services 107,665$ 101,050$ 111,100$ 101,841$ 131,400$ Data Processing 220,709$ 237,413$ 215,400$ 269,943$ 247,450$ Dues & Memberships 280$ -$ 80$ 716$ 80$ Materials 3,900$ 4,546$ 3,900$ 11,193$ 8,500$ District Activities & Events 800$ 171$ 800$ 150$ 800$ Maintenance 8,450$ 7,880$ 8,950$ 13,546$ 13,850$ Non-Capital Equipment 91,200$ 95,331$ 41,650$ 46,666$ 47,250$ Office Expense 15,150$ 12,202$ 14,100$ 10,954$ 10,600$ Professional Services 51,500$ 37,700$ 39,000$ 43,592$ 29,000$ Professional Development 11,000$ 3,663$ 9,000$ 3,337$ 7,000$ Travel & Conferences 16,100$ 9,788$ 12,950$ 9,360$ 11,700$ Utilities 101,700$ 81,339$ 95,700$ 107,900$ 82,700$ Supplies & Services Sub-Total 628,454$ 591,083$ 552,630$ 619,198$ 590,330$ Bargaining Unit Professional & Confidential Management Information Technology Manager Information Systems Administrator Information Systems Technician I Programmer Analyst GIS Analyst Annual Operating Budget FY19 Financial Summaries 43 | Page Information Technology: Admin Information Technology: GIS Category Total Sub Acct Total Detail Amt $500 500 500 $500 500 500 1,600 900 $3,500 1-6010-0810-00 Professional Development 1-6010-0810-00 Professional Development Pluralsight Tech Library Section Total 1-6010-0830-00 Travel & Conferences $2,500 1-6010-0830-00 2,500 Interop (April/May) WinConnections (November) Primary GL Category Sub Acct No./Sub Detail Item Description 1-6010-0715-00 District Meetings and Events 1-6010-0715-50 General Meeting Expense Meeting Supplies Category Total Sub Acct No./Sub Category Sub Acct Total Detail Amt 1,500 5,900 900 3,300 4,000 2,800 3,000 3,000 2,000 $1,500 1-6030-0730-05 Printer Servicing 1,500 1,500 $500 1-6030-0750-30 Tools & Equipment 500 500 1,500 1,500 $20,000 1-6030-0780-20 20,000 20,000 2,000 2,000 1,650 350 $57,400 2,000 GIS ESRI User Conference Mileage and Travel Reimbursement Section Total 1-6030-0830-00 Travel & Conferences $2,000 1-6030-0830-00 CMMS & GIS Consulting 1-6030-0810-00 Professional Development 1-6030-0810-00 4,000 GIS Analyst Training GIS & CMMS Training, Miller Spatial $4,000 1-6030-0780-00 Professional Services Large Format Printer Repair 1-6030-0750-00 Non-Capital Equipment GIS Miscellaneous Tools (Hardware) 1-6030-0760-00 Office Expense 1-6030-0760-21 Printer Supplies 3,000 Atlas Water & Sewer Supplies Large Format Printer Ink $3,000 1-6030-0730-00 Maintenance Primary GL Category Detail Item Description 1-6030-0620-00 Data Processing 1-6030-0620-20$26,400 26,400 Microsoft Project License ArcGIS Server Standard Enterprise Maintenance ArcView Single Use Maintenance ArcInfo Concurrent Maintenance SCADA Watch Software Renewal AutoCAD Renewal InfoWater Renewal ArcEditor Concurrent Maintenance (2) Freeance Maintenance Annual Operating Budget FY19 Financial Summaries 44 | Page Information Technology: Information Systems Category Total Sub Acct Total Detail Amt 16,200 1,200 19,000 19,000 21,000 17,000 4,000 6,000 35,000 35,000 12,000 12,000 8,600 3,600 17,000 250 250 500 40,000 1,700 2,000 12,000 30,000 13,000 1,500 5,000 56,000 3,200 2,000 13,500 500 9,450 9,450 1,000 1,000 $80 80 80 2,500 1,000 5,000 5,000 Hardware Subscription Renewals 1-6020-0620-47 Cell Phone Supplies 1-6020-0640-00 Dues, Memberships, & 1-6020-0640-00 Magazine Subscriptions 1-6020-0710-00 Materials $8,500 1-6020-0710-51 3,500 Adapters Cables 1-6020-0710-60 Hardware Supplies and Materials 1-6020-0620-00 Data Processing $221,050 1-6020-0620-30 12,200 Additional Licenses Solar Winds - Additional Modules 1-6020-0620-20 198,400 Solar Winds Orion Monitoring Tool Maintenance Lenel Onguard Software Support Agreement Renewal Trend Micro NeatSuite Antivirus & Spyware 110 lice Netmotion Mobility XE Premium Software Maintenance Laserfische Annual Support Greenshades 1-6020-0620-10 Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-6020-0600-00 Contractual Services $131,400 1-6020-0600-10 17,400 DR Location - Switch Rental FTP Today for FTP service 1-6020-0600-20 L A t Konica Minolta Copier Lease 1-6020-0600-30 48,000 RMJ Tech. GPS Vehicle Tracking Service NEAT Adobe Acrobat License (Finance) Dell Hardware Service Contracts APC Symmetra Data Center UPS On-Site Service Rene SCADA Cisco Smartnet Router Renewal 1-6020-0600-32 Cell Phones (Units) & Service 1-6020-0600-33 Mobile Broadband Data Service Appassure Backup Software Renewal Great Plains Annual Maintenance/Support Microsoft Volume License Renewals Solar Winds Engineering's Toolkit Renewal Veratio Renewal CityWorks Annual Maintenance NovusAgenda Replacement Program VMWare vSphere (Essentials Plus Kit) Maintenance Adobe Creative Cloud (Admin) Annual Operating Budget FY19 Financial Summaries 45 | Page Information Technology: Information Systems, continued Category Total Sub Acct Total Detail Amt $300 300 300 1,500 1,500 1,500 1,500 2,000 2,000 3,000 3,000 4,000 350 5,000 5,000 6,800 2,300 2,200 250 250 1,000 7,500 3,700 3,700 18,000 18,000 100 100 6,500 6,500 1,000 1,000 8,000 8,000 1,000 1,000 1,000 1,500 2,800 1,800 400 2,200 15,000 10,700 24,500 6,500 26,000 $529,430 7,200 VM World Emergency Backup Location Visits Mileage Reimbursement Intersect (October) R.S. 1-6020-0870-00 Utilities 1-6020-0870-00 82,700 DR Communications Dedicated Internet Fiber - 20 Dedicated Internet Fiber Access - 200 District Phone Lines SCADA Communications Lines $82,700 Section Total $7,2001-6020-0830-00 Travel & Conferences 1-6020-0830-00 1-6020-0780-11 Network/Hardware Consulting IT Consulting Services 1-6020-0780-50 T h i l S t Technical Support 1-6020-0810-00 Professional Development 1-6020-0810-00 2,500 Pluralsight General Training $2,500 1-6020-0780-00 Professional Services $9,000 Replacement/Additional Monitors 1-6020-0750-65 Switches & Appurtenances 1-6020-0760-00 Office Expense $7,600 1-6020-0760-00 Offi E Business Cards 1-6020-0760-21 Printer Supplies - Toners, Fusers, Ink 1-6020-0760-26 Desktop Supplies Desktop Supplies. 1-6020-0750-00 Non-Capital Equipment $46,750 1-6020-0750-41 Non-Capital Equipment 1-6020-0750-09 11,300 KVM System Interface Pods Network Equipment Data Center Switches 1-6020-0750-30 Data Center Equipment (Rack & Cabinet) 1-6020-0750-35 8,500 Access Badges & FOBS Network Security 1-6020-0750-00 Meeting Supplies 1-6020-0730-00 Maintenance $12,350 1-6020-0730-00 Maintenance 1-6020-0730-06 Printer Servicing 1-6020-0730-11 Telco/Phone Servicing 1-6020-0730-30 Cabling (CAT6A, CAT5e, Fiber): Installation & Repa 1-6020-0730-60 4,350 APC Symmetra Data Center; UPS battery modules (6) UPS replacement batteries for desktops 1-6020-0715-00 District Meetings and Events 1-6020-0715-50 Meeting Supplies Primary GL Category Sub Acct No./Sub Category Detail Item Description Annual Operating Budget FY19 Financial Summaries 46 | Page Operations Bargaining Unit Professional & Confidential Management Operations Manager Senior Fleet Mechanic Mechanic III Mechanic II Office Clerk Water Production Superintendent Facilities Maintenance Worker Chief Water System Operator Senior Plant Operator Plant Operator II (2 positions) Plant Operator I Senior SCADA Technician Electrical/ Instrumentation Technician Operations/ Warehouse Assistant Water Maintenance Superintendent Senior Maintenance Worker (4 positions) Maintenance Worker III (5 positions) Maintenance Worker II (6 positions) Maintenance Worker I (9 positions) Annual Operating Budget FY19 Financial Summaries 47 | Page Operations: Admin Category Total Sub Acct Total Detail Amt $15,000 15,000 15,000 $0 0 0 $15,000 15,000 15,000 $3,000 3,000 3,000 $10,000 10,000 10,000 7,000 7,000 3,500 3,500 300 300 4,000 4,000 1,000 1,000 1,000 1,000 3,000 3,000 1,000 1,000 500 500 $64,300Section Total 1-5010-0830-00 Travel & Conferences $4,500 1-5010-0830-00 Travel and Conferences 1-5010-0830-40 Registration 1-5010-0830-50 Meeting Mileage Mileage 1-5010-0810-00 Professional Development $2,000 1-5010-0810-00 Professional Development Training 1-5010-0810-40 Certificate Reimbursement Certificate Reimbursement 1-5010-0760-00 Office Expense $14,800 1-5010-0760-00 General Office Expense 1-5010-0760-20 Printer Ink 1-5010-0760-30 Manuals/Books/Magazines 1-5010-0760-40 Breakroom Supplies 1-5010-0715-00 District Meetings and Events 1-5010-0715-50 Meeting Supplies 1-5010-0750-00 Non-Capital Equipment 1-5010-0750-50 Safety Equipment Safety Equipment (Regulatory Requirements) 1-5010-0640-00 Dues, Memberships, & 1-5010-0640-00 Dues, Memberships, & Dues and Memberships 1-5010-0710-00 Materials 1-5010-0710-65 PPE Equipment Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-5010-0600-00 Contractual Services 1-5010-0600-50 Uniforms (District-Wide) Annual Operating Budget FY19 Financial Summaries 48 | Page Operations: Maintenance Category Total Sub Acct Total Detail Amt 2,100 2,100 12,000 12,000 8,500 8,500 40,000 40,000 4,500 4,500 5,000 5,000 90,000 90,000 130,000 130,000 5,000 5,000 28,936 28,936 15,000 15,000 2,000 2,000 2,000 2,000 5,500 5,500 90,000 90,000 15,000 15,000 3,000 3,000 3,500 3,500 6,000 6,000 5,000 5,000 200,000 200,000 65,000 65,000 2,000 2,000 0 0 2,000 2,000 10,000 10,000 1,000 1,000 2,000 2,000 4,000 4,000 2,000 2,000 500 500 $761,536 Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-5020-0645-00 Fees & Permits $22,600 1-5020-0645-25 NPDES/RWQCB NPDES Deminimus (RWQCB) 1-5020-0645-45 Landfill (Orange County & Dan Coop) 1-5020-0645-55 Encroachment Permits 1-5020-0710-00 Materials $439,436 1-5020-0710-05 Road Material Road Material 1-5020-0710-13 Air-Vac parts 1-5020-0710-15 Cl V l P t Cla Valve Parts 1-5020-0710-25 Hydrant Repair Parts Hydrant Repair Parts 1-5020-0710-30 Valve Repair Parts Valve Repair Parts 1-5020-0710-36 City of Yorba Linda Valves Adjustments 1-5020-0710-40 Replacement Meters Meters 1-5020-0710-55 Meter Meter Boxes/Lids/Vaults 1-5020-0710-60 H d S li Hardware Supplies 1-5020-0710-81 Welding Supplies Welding Supplies 1-5020-0710-85 Cleaning/Painting Supplies 1-5020-0710-90 Wt S i R i Water Service Repair Parts 1-5020-0710-94 Miscellaneous Warehouse Parts 1-5020-0710-96 R d Mi C t Ready Mix Concrete 1-5020-0710-98 Landscape Supplies 1-5020-0730-00 Maintenance $278,000 1-5020-0730-00 Maintenance General Maintenance 1-5020-0730-36 City of Yorba Linda Valve Repair 1-5020-0730-66 Asphalt Paving 1-5020-0730-67 Concrete Repair 1-5020-0730-72 Safety Equipment Repairs 1-5020-0750-00 Non-Capital Equipment $12,000 1-5020-0750-00 Non Capital Equipment General Non-Capital Equipment 1-5020-0750-15 Equipment Rental 1-5020-0750-30 Tools & Equipment 1-5020-0810-00 Professional Development $3,000 1-5020-0810-00 Professional Training 1-5020-0810-40 Certificate Certificate Reimbursement Section Total 1-5020-0830-00 Travel & Conferences $6,500 1-5020-0830-00 Travel & Conferences 1-5020-0830-40 Registration 1-5020-0830-50 Meeting Mileage Annual Operating Budget FY19 Financial Summaries 49 | Page Operations: Sewer Category Total Sub Acct Total Detail Amt 2,088 2,088 500 500 $0 0 0 500 500 5,000 5,000 30,000 30,000 5,000 5,000 100,000 100,000 15,000 15,000 15,000 15,000 12,000 12,000 1,000 1,000 20,000 20,000 $30,000 30,000 30,000 1,800 1,800 6,000 6,000 1,000 1,000 3,500 3,500 2,200 2,200 $700 700 700 25,000 25,000 1,000 1,000 7,500 7,500 15,600 15,600 $300,388Section Total 2-5030-0870-00 Utilities 2-5030-0870-10 Electricity 2-5030-0890-00 Vehicle Expenses $49,100 2-5030-0890-46 OPS - Sewer Vehicle Maint 2-5030-0890-47 OPS - Sewer - Equipment Maintenance 2-5030-0890-48 OPS - Sewer - Gas 2-5030-0890-49 OPS - Sewer - Diesel 2-5030-0830-00 Travel & Conferences $5,700 2-5030-0830-00 Travenl & Conferences 2-5030-0830-40 Registration 2-5030-0750-00 Non-Capital Equipment 2-5030-0750-30 Tools & Equipment Tools & Equipment 2-5030-0810-00 Professional Development $8,800 2-5030-0810-00 Training 2-5030-0810-20 Class A Job Training 2-5030-0810-40 Certificate Reimbursement Certificate Reimbursement 2-5030-0730-00 Maintenance $168,000 2-5030-0730-00 General Maintenance 2-5030-0730-59 Sewer Line Repairs Sewer Line Repairs 2-5030-0730-65 Vector Control in Manholes 2-5030-0730-66 Asphalt Paving 2-5030-0730-71 CCTV Repairs CCTV Repairs 2-5030-0730-72 S f t E i t R i Safety Equipment Repairs 2-5030-0730-86 City of Yorba Linda Manhole Adjustments 2-5030-0640-00 Dues, Memberships, 2-5030-0640-00 Dues, Memberships, CWEA Memberships 2-5030-0710-00 Materials $35,500 2-5030-0710-60 H d S li Hardware Supplies 2-5030-0710-86 City of Placentia Manhole Adjustments 2-5030-0710-92 Sewer Main Repair Parts Primary GL Category Sub Acct No./Sub Category Detail Item Description 2-5030-0645-00 Fees & Permits $2,588 2-5030-0645-30 WDR - SSO (SWRCB) 2-5030-0645-55 Encroachment Permits Annual Operating Budget FY19 Financial Summaries 50 | Page Operations: Production Category Total Sub Acct Total Detail Amt $0 0 0 3,000 3,000 35,000 35,000 2,000 2,000 50,000 50,000 12,000 12,000 0 0 4,000 4,000 5,000 5,000 5,000 5,000 18,000 18,000 30,000 30,000 5,000 5,000 0 0 2,000 2,000 7,000 7,000 500 500 500 500 3,000 3,000 1,000 1,000 $183,000Section Total 1-5040-0830-00 Travel & Conferences $4,000 1-5040-0830-00 Travel & Conferences 1-5040-0830-40 Registration 1-5040-0750-90 Emergency Equipment Supplies 1-5040-0810-00 Professional Development $1,000 1-5040-0810-00 P f i l D l t Training 1-5040-0810-40 Certificate Reimbursement Certificate Reimbursment 1-5040-0730-29 Wells Calibration Mtce Wells: Calibration, Maint. & Repairs 1-5040-0730-75 P St ti R i Pump Station Repairs 1-5040-0750-00 Non-Capital Equipment $9,000 1-5040-0750-00 N C it l E i t General Non-Capital Equipment 1-5040-0750-30 Tools & Equipment 1-5040-0730-00 Maintenance $67,000 1-5040-0730-05 CL2 System Service CL2 System Service 1-5040-0730-10 Motor Services Electrical Motor Repairs/Services 1-5040-0730-20 G l El t i S i Electric General Maintenance 1-5040-0730-24 Reservoir Services Hardware Supplies 1-5040-0710-75 Salt Salt & Water Softeners 1-5040-0710-84 Valves, Gauges, AV, etc. 1-5040-0710-85 Cl i/Piti S li Cleaning/Painting Supplies 1-5040-0710-00 Materials $102,000 1-5040-0710-17 Pump Parts 1-5040-0710-35 CL2 System Parts 1-5040-0710-60 Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-5040-0640-00 Dues, Memberships, Sb i i 1-5040-0640-00 Dues, Memberships, Sb i i OCWA Memberships Annual Operating Budget FY19 Financial Summaries 51 | Page Operations: SCADA Category Total Sub Acct Total Detail Amt $35,000 35,000 35,000 $250 250 250 500 500 1,000 1,000 100 100 3,000 2,000 3,000 2,000 2,000 2,000 25,000 25,000 5,000 5,000 5,000 5,000 0 0 0 0 2,500 2,500 500 500 1,500 1,500 5,000 5,000 5,000 5,000 10,000 10,000 10,000 $2,000 2,000 2,000 $2,000 2,000 2,000 $132,350 1-5045-0640-00 1-5045-0730-00 Maintenance $39,500 1-5045-0730-15 1-5045-0730-45 Primary GL Category Sub Acct No./Sub Category Detail Item Description Software License Renewals1-5045-0620-00 Data Processing 1-5045-0620-20 Dues & Memberships 1-5045-0710-00 Materials $11,600 1-5045-0710-60 Hardware Supplies Hardware Supplies 1-5045-0710-64 El t i l S li Electrical Supplies 1-5045-0710-72 C lib ti S li Calibration Supplies 1-5045-0710-78 10,000 Flow Meters Integral Manifolds for Flow & Pressure Meters Level Indicators Gas Detector Replacement (@BPS) 1-5045-0640-00 Dues, Memberships & Production Flow Meter Calibration 1-5045-0730-20 Electrical General Maintenance 1-5045-0730-40 Radio Repairs and Radio Repairs & Servicing RTU Cabinet Hardware 1-5045-0730-55 Security & Gas Detectors 1-5045-0730-61 Cooling A/C Servicing Cooling & A/C Service Instrumentation 1-5045-0750-00 Non-Capital Equipment $12,000 1-5045-0750-09 Field Routers, Switches, Fiber Device Servers, Mod 1-5045-0750-30 Tools & Equipment Tools & Equipment 1-5045-0750-55 PLC & P l PLCs & Panels 1-5045-0750-65 Electrical Upgrades Electrical Upgrades 1-5045-0730-62 I t t ti 30,000 SCADA System Programing Maintenance PLC - SCADA Modifications PLC Program Conversions to Unity 1-5045-0810-00 Professional Development 1-5045-0810-00 Training 1-5045-0780-00 Professional Services $30,000 1-5045-0780-20 Software Consulting 1-5045-0830-00 Travel & Conferences 1-5045-0830-00 Travel & Conferences Section Total Annual Operating Budget FY19 Financial Summaries 52 | Page Operations: Mechanical Category Total Sub Acct Total Detail Amt 20,000 20,000 200 200 600 600 10,000 10,000 700 700 $8,000 8,000 8,000 10,900 10,900 4,000 4,000 7,800 7,800 2,000 2,000 500 500 2,200 2,200 60,000 60,000 3,000 3,000 58,000 58,000 25,000 25,000 5,000 5,000 1,000 1,000 16,000 16,000 2,000 2,000 8,000 8,000 1,000 1,000 900 900 0 0 0 0 0 0 100,000 100,000 15,000 15,000 4,000 4,000 $365,800Section Total 1-5050-0890-80 St ti E i M i t Stationary Engine Maint 1-5050-0890-81 St ti E i E i i Stationary Engine Emissions Testing 1-5050-0890-90 Hazardous Materials Haz Mat Disposal 1-5050-0890-57 OPS T l R i OPS - Tool Repair 1-5050-0890-70 IT Vehicle Maint IT - Vehicle Maintenance 1-5050-0890-71 IT Gas IT - Gas 1-5050-0890-54 OPS - Mech Svcs - Gas 1-5050-0890-55 OPS Facilities Vehicle OPS - Facilities - Vehicle Maint 1-5050-0890-56 OPS - Facilities - Gas 1-5050-0890-51 OPS Production Equipment OPS - Production Equipment Maint 1-5050-0890-52 OPS - Production - Gas 1-5050-0890-53 OPS M h S V hi l OPS Mech Svcs - Vehicle Maint 1-5050-0890-44 OPS - Water - Gas 1-5050-0890-45 OPS - Water - Diesel 1-5050-0890-50 OPS Production Vehicle OPS - Production Vehicle Maint OPS Water Vehicle Maintenance 1-5050-0890-43 OPS Water Equipement OPS - Water Equipment Maintenance 1-5050-0890-41 OPS - Admin Gas 1-5050-0750-00 Non-Capital Equipment 1-5050-0750-40 Mech Shop Equipment Misc Mech Shop Equipment/Tools 1-5050-0890-00 Vehicle Expenses $326,300 1-5050-0890-20 Finance - Gas 1-5050-0890-21 Finance - Vehicle Maint 1-5050-0890-30 Engineering - Gas 1-5050-0890-31 Engineering Vehicle Maint Engineering - Vehicle Maint 1-5050-0890-40 OPS Ad i Vhil Mit OPS - AdminVehicle Maint 1-5050-0890-42 OPS Water Vehicle Maint 1-5050-0710-00 Materials $10,700 1-5050-0710-80 Mech. Shop Supplies 1-5050-0710-81 W ldi S li Welding Supplies Primary GL Category Sub Acct No./Sub Category Detail Item Description 1-5050-0645-00 Fees & Permits $20,800 1-5050-0645-05 AQMD Permits 1-5050-0645-15 EPA Fees 1-5050-0645-60 CARB Fee Annual Operating Budget FY19 Financial Summaries 53 | Page Operations: Facilities Category Total Sub Acct Total Detail Amt 7,000 7,000 40,000 40,000 90,000 90,000 4,500 4,500 $2,000 2,000 2,000 12,000 12,000 3,000 3,000 8,000 8,000 3,000 3,000 10,000 10,000 500 500 15,000 15,000 3,000 3,000 2,000 2,000 5,000 5,000 10,000 10,000 1,200 1,200 1,500 1,500 4,000 2,000 $100,000 100,000 100,000 $323,700 1-5060-0710-98 1-5060-0600-35 Janitorial Service 1-5060-0710-00 Materials $36,500 1-5060-0710-10 1-5060-0710-85 1-5060-0645-00 Fees & Permits 1-5060-0645-35 Haz Mat Fees Primary GL Category Sub Acct No./Sub Detail Item Description Disposal Service1-5060-0600-00 Contractual Services $141,500 1-5060-0600-29 Disposal Service 1-5060-0600-45 Janitorial Service 1-5060-0600-40 Landscape Service Pest Control Service Haz Mat Fees (OCFA), Permits Building Repair Parts 1-5060-0710-60 Hardware Supplies 1-5060-0710-64 Electrical Supplies Cleaning/Painting Supplies 1-5060-0710-95 A/C Parts Landscape Supplies 1-5060-0730-00 Maintenance $37,700 1-5060-0730-00 Misc Facility Maintenance 1-5060-0730-20 Electrical General Maintenance 1-5060-0730-35 Fi E ti i h Fire Extinguisher Maint/Calibration 1-5060-0730-50 Piti & F i Painting & Fence Repair 1-5060-0730-66 A h lt P i Asphalt Paving 1-5060-0730-69 Quarterly Water Testing Services (AC) 1-5060-0730-96 A/C Service 1-5060-0750-00 Non-Capital Equipment $6,000 1-5060-0750-30 6,000 Tools & Equipment Equipment Rental 1-5060-0870-00 Utilities 1-5060-0870-10 Electric Section Total