report on the results of operations san ......4 san gabriel’s response to dr public advocates...

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Docket Exhibit Number Commissioner Admin. Law Judge ORA Proj. Coordinator

: : : : :

A.19-01-001 Cal Advs- Clifford Rechtschaffen Hazlyn Fortune Mehboob Aslam

PUBLIC ADVOCATES OFFICE

CALIFORNIA PUBLIC UTILITIES COMMISSION

REPORT ON THE

RESULTS OF OPERATIONS

SAN GABRIEL VALLEY WATER COMPANY

GENERAL OFFICE, SPECIAL REQUESTS AND RURBAN

MUTUAL WATER COMPANY ACQUISITION Test Year 2020-2021 and

Escalation Years 2021-2022 and 2022-2023

Application 19-01-001

Los Angles, California

July 19, 2019

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TABLE OF CONTENTS

Pages

MEMORANDUM ................................................................................................................ I

EXECUTIVE SUMMARY ................................................................................................. II

CHAPTER 1: GENERAL OFFICE EXPENSES ............................................................. 1-1

A. INTRODUCTION ................................................................................................. 1-1

B. SUMMARY OF RECOMMENDATIONS ........................................................... 1-1

C. DISCUSSION ........................................................................................................ 1-1

1.) New Positions .................................................................................................. 1-2

2.) IT Upgrade Project-Related New Positions - Business System Upgrade ........................................................................................................... 1-6

3.) IT Upgrade Project-Related Costs – Software License Fees .......................... 1-7

D. CONCLUSION ..................................................................................................... 1-7

CHAPTER 2: GENERAL OFFICE RATE BASE ............................................................ 2-9

A. INTRODUCTION ....................................................................................................... 2-9

B. SUMMARY OF RECOMMENDATIONS.................................................................. 2-9

C. DISCUSSION .............................................................................................................. 2-9

1) Proposed Upgrade to the Financial, Customer and Work Management Information Systems ................................................................ 2-10

a. Cost Uncertainties ................................................................................. 2-12

b. Implementation Schedule Uncertainties ................................................ 2-12

D. CONCLUSION .......................................................................................................... 2-13

CHAPTER 3: COST ALLOCATIONS (AFFILIATES & 4-FACTOR) .......................... 3-1

A. INTRODUCTION ................................................................................................. 3-1


1) Allocation of Administrative Salaries and Other Costs to Affiliated Companies....................................................................................... 3-1

2) Recovery of New Development Costs ............................................................ 3-2

D. CONCLUSION ..................................................................................................... 3-5

CHAPTER 4: SPECIAL REQUESTS .............................................................................. 4-1

A. INTRODUCTION ................................................................................................. 4-1

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C. DISCUSSION ........................................................................................................ 4-2

1) Special Request A (FWC Facilities Fees) ....................................................... 4-2

2) Special Request D (Including Subsequent Offsets) ........................................ 4-6

3) Special Request E (Continue Water Right Memorandum Account) .......................................................................................................... 4-7

a. Water Supply ........................................................................................... 4-7

b. Water Rights ............................................................................................ 4-8

c. Water Rights Memorandum Account ...................................................... 4-8

4) Special Request F (Request New Tariff Schedules) ....................................... 4-9

5) Special Request H (Revising Sales Forecast Due to Montebello Hills Development) ....................................................................................... 4-11

6) Special Request I (Overhead Rate) ............................................................... 4-13

D. CONCLUSION ................................................................................................... 4-14

CHAPTER 5: RURBAN HOMES MUTUAL WATER SYSTEM ACQUISITION ........................ 5-1

A. INTRODUCTION ................................................................................................. 5-1


C. DISCUSSION ........................................................................................................ 5-1

1) BACKGROUND ............................................................................................. 5-1

D. CONCLUSION ..................................................................................................... 5-3

APPENDIX A – QUALIFICATIONS

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MEMORANDUM 1

This Report is prepared by the Public Advocates Office – Water Branch. 2

Mehboob Aslam serves as Project Coordinator, under the supervision of Program and 3

Project Supervisors Victor Chan. Shanna Foley serves as the Public Advocates Office 4

legal counsel in this general rate case. The Public Advocates Office witnesses and their 5

contributions to this report are listed in Executive Summary. Appendix A of this report 6

contains the Qualifications and Prepared Testimony of the Public Advocates Office 7

witnesses. 8

9

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EXECUTIVE SUMMARY 1

San Gabriel Valley Water Company (“San Gabriel” or “SGVWC”) filed 2

Application (A.) 19-01-001 on January 2, 2019 requesting a revenue requirement 3

increase of $9,626,900 (14.0%) in Test Year 2020-2021, $4,979,800 (6.2%) in Escalation 4

Year 2021-2022, and $3,054,100 (3.6%) in Escalation Year 2022-2023. The Public 5

Advocates Office recommends a revenue requirement increase of $2,445,100 (3.2%) in 6

the Test Year 2020-2021, an estimated revenue increase of $5,275,244 (4.8%) in 7

Escalation Year 2021-2022, and an estimated revenue increase of $2,470,347 (2.0%) in 8

2022-2023. The Public Advocates Office’s recommendation is consistent with the 9

provision of safe, reliable, and affordable utility service. 10

Key Recommendations 11

The Commission should adopt the following recommendations: 12

● Disallow ten new general office positions from revenue requirement 13 because it is more cost effective to use outside services. (Chapter 1) 14

● Require Advice Letter treatment for the proposed IT project due to its 15 budget and timing uncertainty. (Chapter 2) 16

• The Commission should require San Gabriel to seek recovery of any 17 costs associated with providing emergency water to and its acquisition 18 of Rurban in its next general rate case (“GRC”). The Commission 19 should also require San Gabriel in its next GRC to clearly show the 20 costs associated with providing emergency water service to Rurban 21 from the costs associated with acquiring Rurban. (Chapter 5) 22

• Approve higher facility fees in the Fontana Division consistent with 23

similar fees charged by nearby agencies. (Special Request A, Chapter 4) 24

• Include subsequent rate offsets which results in either rate increase or 25 decrease, in a final general rate case (“GRC”) decision (to the extent 26 they are reasonable). The subsequent rate offsets are limited to those 27 that the Commission can process by the date of issuance of the final 28 decision. (Special Request D, Chapter 4) 29

• Allow San Gabriel to continue to maintain its Water Rights 30 Memorandum Account for both Los Angeles and Fontana Divisions. 31 (Special Request E, Chapter 4) 32

• Approve the request to create two new tariff schedules for the Los 33 Angeles and Fontana Divisions. (Special Request F, Chapter 4) 34

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• Issue a Finding of Fact that the Los Angeles and Fontana Divisions have 1 operated in compliance with all applicable safe drinking water quality 2 standards since its last GRC. (Special Request G, Chapter 4) 3

• Deny the request to revise its sales forecast in the Escalation Years due 4

to the Montebello Hills Development. (Special Request H, Chapter 4) 5

• Adopt the current overhead capitalization rates for Stores and 6 Transportation and adopt an administrative overhead rate of 10%. 7 (Special Request I, Chapter 4) 8

• Require San Gabriel to file a Tier 2 advice letter proposing new revenue 9 requirements during its escalation year/attrition year filings. (Chapter 6) 10

11

The Public Advocates uses San Gabriel’s rate of return of 8.12% adopted in 12

Decision D.18-12-002 to reflect San Gabriel’s current cost of debt. 13

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ORGANIZATION OF REPORT

Organization of Report

Chapter

Number

Description Witness

- Executive Summary Mehboob Aslam

1 Introduction Mehboob Aslam

2 General Office Expenses James Simmons

3 General Office Rate Base James Simmons

4 Cost Allocations (Affiliates & 4-Factors)

James Simmons

5 Special Requests Kelsey Choing, James Simmons, Jose Cabrera

6 Rurban Mutual Water Company Acquisition

Mehboob Aslam

Appendix A Qualifications All

1

1-1

CHAPTER 1: GENERAL OFFICE EXPENSES 1

A. INTRODUCTION 2

This chapter presents the analyses and recommendations for San Gabriel Water 3

Company’s (“SGVWC’s” or San Gabriel’s) request for the General Office Division 4

(“GO”) for Test Year (“TY”) 2020-2021, including expenses, rate base, and cost 5

allocations. 6

B. SUMMARY OF RECOMMENDATIONS 7

The Commission should approve $13,593,200 for GO expenses for Test Year 8

2020-2021. 9

The Commission should deny San Gabriel’s request for 10 new GO positions 10

because San Gabriel’s requested plant additions provide adequate funds for the activities 11

most of the new positions would perform. 12

C. DISCUSSION 13

San Gabriel is a California corporation engaged in the business of producing, 14

treating, storing, distributing, and selling water in Los Angeles and San Bernardino 15

Counties. The Los Angeles County Division (“LA”) Division had 48,747 customers 16

including private fire services and the Fontana Water Company (“FWC”) Division had 17

47,298 customers including private fire services as of June 30, 2018.1 The GO is located 18

at 11142 Garvey Avenue, El Monte, California 91734. 19

Generally, San Gabriel averaged five years of recorded historical expenses and 20

applied escalation factors to forecast GO expenses for TY 2020-2021. In some cases, 21

San Gabriel only escalated the last recorded year (2018) to forecast the TY 2020-2021 22

1 In the prior GRC, the Public Advocates Office (formerly named the Office of Ratepayer Advocates) noted in its Report on the General Office that, as of December 31, 2014, the LA Division had 48,308 customers and the FWC Division had 45,655 customers including private fire services. (General Office Report, p. 1-1.) FWC’s compound average annual customer growth rate over the past three years is approximately 1.0% and the LA Division’s is approximately 0.26%. Thus, the FWC growth rate is approximately four times greater than the LA Division.

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GO expenses. In general, San Gabriel and the Public Advocates Office use the 1

Commission’s December 5, 2018 Energy Cost of Service and Natural Gas Branch 2

(“ECOS”) Memorandum escalation factors. However, in some cases, San Gabriel used 3

escalation factors derived from its own sources. 4

Details of the Public Advocates Office’s analysis and recommendations on GO 5

expenses are discussed in Chapter 1, San Gabriel’s requested additions to rate base to 6

upgrade its Information System are discussed in Chapter 2, and Cost Allocations are 7

discussed in Chapter 3. Chapter 5 presents the Public Advocates Office 8

recommendations on San Gabriel’s Special Requests. 9

1.) New Positions 10

San Gabriel requests 10 new GO positions: 11

� One Geographical Information Systems ("GIS") Developer 12

� One Field Engineer 13

� One Engineering Assistant 14

� One Senior Engineer 15

� One Surveyor 16

� One Assistant Engineer 17

� One Project Manager 18

� One Designer 19

� One Information Technology ("IT") Project Manager 20

� One Enterprise Resource Plan ("ERP") Business Analyst.2 21

San Gabriel states that it historically purchased Outside Services to supplement its 22

staffing shortages and capitalized 100% of the cost of these purchased outside services 23

because the work performed was directly related to capital projects.3 San Gabriel states 24

that its outside services cost estimates (both capitalized and expensed) use a hybrid of 25

2 Direct Testimony of San Gabriel’s Joel Reiker, p, 25

3 Data Request Public Advocates -JJS-001 (See Attachment 2-1.)

(continued on next page)

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internal and external resources, depending on which type of resource it expects to be 1

available.4 2

San Gabriel requests revenue requirements to fund the new positions and intends 3

to replace these formerly purchased Outside Services with permanent employees. San 4

Gabriel states that internalizing these functions with new positions will save costs. 5

However, San Gabriel is unable to show the expected cost savings in its revenue 6

requirement calculations5 7

San Gabriel allocates the forecasted payroll costs to capitalized and expensed 8

labor accounts in the same ratio as San Gabriel historically incurred its payroll costs in 9

2017, effectively expensing approximately 92% of the forecasted payroll costs of its 10

proposed new positions.6 The payroll workpapers show that 8.27% of total payroll 11

4 San Gabriel’s Response to DR Public Advocates JJS-006, Q. 2 (See Attachment 2-2.)

5 San Gabriel’s Response to DR Public Advocates JJS-006, Q. 1 states: “The cost estimates that are provided in Exhibit SG-7 and its attachments are based on the historical unit costs for projects of similar scope and magnitude. The cost estimates were prepared under the assumption that San Gabriel would utilize its employees to perform the planning, engineering, design, inspections, construction management, and project administration, and that San Gabriel would retain consultants to perform specialized engineering services, such as geotechnical inspection and testing, foundation and structural materials testing, and coating inspections. Therefore, cost- savings associated with hiring additional employees are already reflected in those cost estimates provided in Exhibit SG-7, and its attachments (Attachment B (Los Angeles County Division Plant Project Justifications – Volume I), Attachment C (Los Angeles County Division Plant Project Justifications – Volume II), Attachment D (Los Angeles County Division Miscellaneous Project Justifications), Attachment F (Fontana Water Company Division Plant Project Justifications), and Attachment G (Fontana Water Company Division Miscellaneous Project Justifications)). However, if San Gabriel cannot hire additional employees to provide engineering services in-house, then the actual costs of the planned work would likely be higher than the cost estimates.

Because San Gabriel is currently short-staffed, the Company is utilizing consultants to provide engineering services that San Gabriel could otherwise provide with its own staff, if additional positions were available to fill. For example, San Gabriel is issuing a Request for Proposals to provide engineering services to plan and design the Plant F10 project, which is described in Attachment F.1. San Gabriel has planned, designed and permitted several similar sites in-house, such as Plant F15, F16, F21, and F23 that involved the replacement of water storage reservoirs, additional water storage reservoirs, and related piping, grading, fencing and walls, landscaping, site improvements and street improvements.” (See Attachment 2-2.)

6 PayrollWorkpapers100DAYUPDATE.xlsx, Tab PR10, line 202, shows 8.27% of total payroll (including leave costs) charged to Account 100-3 (CWIP), leaving 91.73% charged to expenses. However, the amount of payroll shown in Tab PR10 as charged to CWIP has no effect on the proposed level of plant additions, these being directly input based upon project-specific (i.e., “bottoms up”) cost


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(including leave costs) is charged to capital projects (Account 100-3 (CWIP)), with 1

91.73% charged to expenses.7 Furthermore, San Gabriel states that approximately 86% 2

of its GO engineering employee costs are capitalized.8 3

San Gabriel’s practice of adding the cost of these new positions to revenue 4

requirements produces two unintended and undesirable consequences by: 5

1.) Shifting the risk of funding San Gabriel’s requested new positions from 6

shareholders to ratepayers. San Gabriel’s shareholders formerly funded these 7

costs as rate base additions by their addition to Plant. San Gabriel’s proposed 8

new payroll positions shift this risk to ratepayers, who will be funding 92% of 9

the cost of these new positions through revenue requirements as current 10

expenses; and 11

estimates. “The specific payroll costs allocated to work in progress (account 100-3) on line 52 of payroll Work Paper PR11 are neither incorporated in nor reflected in the Company’s revenue requirement work papers because any necessary capitalized labor costs are already reflected in the individual capital project cost estimates included in the proposed capital budget.” San Gabriel’s Response to DR Public Advocates JJS-006, Q. 2.c. (See Attachment 2-2.)

7 (PayrollWorkpapers100DAYUPDATE.xlsx, Tab PR10, line 202)

8 San Gabriel’s Response to DR Public Advocates-JJS-001, Q. 1.d. says:

“RESPONSE: As stated in part b above, all of the costs for Outside Services listed in ATTACHMENT 3 were charged to capital projects and thus capitalized. Therefore, no other adjustments to Outside Services Expense are necessary. However, after further analysis, there may be a lower impact on forecasted Labor Expense from adding these new engineering positions than is produced by San Gabriel’s standard Labor Expense forecasting methodology.”

“Given the fact that the Outside Services costs referenced in part b, above, were capitalized, one can reasonably expect a greater percentage of the forecasted salaries of the new engineering positions proposed in this GRC to be capitalized as compared to the historical companywide average. As shown in cell B52 of Work Paper PR11, San Gabriel’s forecasted payroll expense in this GRC currently reflects an overall companywide payroll capitalization rate of 8.27%. Thus, 8.27% of the forecasted salaries for proposed new positions, including proposed new engineering positions, are projected to be capitalized rather than expensed. This 8.27% capitalization rate reflects the overall blended payroll capitalization rate for all employees, including engineering employees, for the recorded year 2017.”

“Based on an analysis of the payroll capitalization rates for engineering employees only, approximately 86% engineering department salaries are capitalized. Applying this 86% engineering department payroll capitalization rate to the forecasted salaries of the eight additional engineering employees requested in this GRC results in reductions in forecasted Labor Expense of $509,158 in 2020 and $518,832 in 2021, as shown in ATTACHMENT 4 hereto. The second tab of ATTCHMENT 4 itemizes these amounts by individual expense account.” (See Attachment 2-1.)


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2.) Unnecessarily duplicating 92% of the forecasted new position costs as current 1

expenses, which San Gabriel has already included in its forecasted cost of 2

Plant Additions through its historical purchase and capitalization of Outside 3

Services.9 This occurs because San Gabriel intends its proposed new GO 4

positions to largely replace the Outside Services that it purchased to 5

supplement its staffing shortages.10 San Gabriel capitalized 100% of the cost 6

for these positions as Plant Additions.11 Thus, in its forecasted revenue 7

requirements, SGVWC is requesting costs for these new positions twice: once 8

as operating expenses and a second time as plant additions. 9

The Commission should address San Gabriel’s request by: 10

1) excluding San Gabriel’s proposed cost for new positions from revenue 11

requirements; and, 12

2) adopting a reasonable level of recommended Plant Additions. 13

The Commission should adopt the Public Advocates Office’s recommended Plant 14

Addition estimates because they are reasonable. Consistent with prior rate cases, these 15

recommended Plant Additions to rate base will provide shareholders with adequate 16

incentives to invest in plant, providing for both a fair rate of return on their investments 17

and the regular recovery of capital costs through depreciation expense. 18

Accordingly, adopting this alternative approach will incent San Gabriel to pursue a 19

least cost approach, which may include internalizing functions that were formerly met by 20

purchasing Outside Services. Working within the financial limits of a reasonable revenue 21

requirement, San Gabriel is free to hire new employees in lieu of purchasing Outside 22

Services if it believes this approach is cost-justified. 23

9 See footnote 8, supra.

10 San Gabriel’s Response to DR JJS-001, Q. 1.b.

11 Id.

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2.) IT Upgrade Project-Related New Positions - 1 Business System Upgrade 2

The Commission should exclude the cost for the IT Project Manager and ERP 3

Business Analyst related to the project to upgrade its IT systems because San Gabriel 4

does not know when this project will be completed. Costs for this project should not be 5

included in rates until the project is completed and becomes useful. 6

In the last general rate case (GRC),12 San Gabriel requested $14 million to upgrade 7

its IT systems. San Gabriel hired an outside IT consulting firm, AAC Utility Partners 8

(“AAC”) to evaluate its IT systems and make recommendations for replacing or 9

upgrading these systems.13 Pursuant to AAC’s recommendation, San Gabriel planned to 10

upgrade three IT systems: Financial Management Information System (“FMIS”); 11

Customer Information System (“CIS”); and Work Management Information System 12

(“WMIS”) (collectively, “IT Upgrade Project”). San Gabriel decided to start with the 13

FMIS system first (Phase-1). The CIS and WMIS upgrades would be completed in 14

Phase-2. Phase-1 was to be completed during the currently effective 2017-2020 GRC 15

cycle and Phase-2 was to be completed during the upcoming 2020-2023 GRC cycle at an 16

estimated cost of $14 million to upgrade all three systems. 17

As discussed in Chapter 3, the Commission should exclude from revenue 18

requirements all costs associated with the IT Upgrade Project until the project is 19

completed. The Commission should also exclude related expenses from Test Year 20

revenue requirements for the cost of the IT Project Manager and the ERP Business 21

Analyst because they are directly related to the IT Upgrade Project. Please see Chapter 3 22

for a detailed discussion of the IT Upgrade Project. 23

Below is a summary of the differences between the Public Advocates’ Recommended 24

and San Gabriel’s requested Common Operating Expenses. 25

12 Application (A.) 16-01-002.

13 A. 16-01-002, Exhibit. SG-4, Batt, Page 26.

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3.) IT Upgrade Project-Related Costs – Software 1 License Fees 2

Related to the IT Upgrade Project, San Gabriel includes $462,273 in its forecast of 3

Miscellaneous Expenses (Account 799) in each of the years 2020 and 2021 for Cloud-4

Based Software Service Fees. As for the other IT Upgrade Project costs, Public 5

Advocates’ forecasted GO Expenses exclude San Gabriel’s proposed software license 6

fees due to the uncertainty of the timing of the project. 7

D. CONCLUSION 8

The Commission should approve $13,593,200 for GO expenses for Test Year 9

2020-2021. The Commission should also deny San Gabriel’s request for 10 new GO 10

positions. 11

12

13

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Table 1-1 General Office Expenses 1

2

3

Cal Advs SGVWC

Item

(A) (B) (C) (D)

Common O & M Expenses

Payroll $71.5 $74.8 $3.3 4.4%

Materials & Supplies $13.7 $13.7 $0.0 0.3%

Outside Services $0.0 $0.0 $0.0 0.0%

Utilities & Rents $8.0 $8.0 ($0.0) 0.0%

Miscellaneous $24.2 $24.2 ($0.0) 0.0%

Total $117.4 $120.7 $3.3 2.7%

Common Customer Account Expense

Payroll $733.6 $766.8 $33.2 4.3%


Outside Service $0.0 $0.0 $0.0

Utilities & Rents $2.0 $2.0 $0.0 1.4%

Postage $0.0 $0.0 $0.0

Miscellaneous $2.9 $2.9 ($0.0) 0.0%

Total $765.1 $798.3 $33.2 4.2%

Common A & G Expense

Payroll $5,946.2 $6,215.4 $269.2 4.3%


Transportation $102.7 $102.7 $0.0 0.0%

Outside Service $564.3 $564.3 $0.0 0.0%

Utilities & Rents $150.4 $150.4 $0.0 0.0%

Postage $15.8 $15.8 $0.0 0.2%

Miscellaneous $4,559.2 $5,392.6 $833.4 15.5%

Total $11,487.7 $12,590.5 $1,102.8 8.8%

Total Operating Expense $12,370.2 $13,509.5 $1,139.3 8.4%

Depreciation Expense $600.1 $1,324.1 $724.0 54.7%

Ad valorem Tax $25.6 $32.6 $7.0 21.5%

Payroll Tax $597.3 $627.5 $30.2 4.8%

Bank Charges

Operation Savings

Rental Expense for Building A

Total Common Operating Expense $13,593.2 $15,493.7 $1,900.5 12.3%

Four Factor Allocation

Los Angeles Division Allocation (%) 49.27% 49.27%

Fontana Division Allocation (%) 50.73% 50.73%

COMMON OPERATING EXPENSES

(Thousands of dollars)

TABLE 1-1

SGVWC Exceeds Cal Advs

Test Year 2020-2021 Test Year 2020-2021


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CHAPTER 2: GENERAL OFFICE RATE BASE 1

2

A. INTRODUCTION 3

This chapter presents the analyses and recommendations for San Gabriel’s request 4

for the GO rate base for Test Year 2020-2021. 5


The Commission should exclude from rate base $13,332,000 for San Gabriel’s IT 7

Upgrade Project and instead authorize recovery of these costs through a Tier-3 advice 8

letter after the project is completed. 9

Phase-1 of the IT Upgrade Project has fallen significantly behind the schedule San 10

Gabriel presented in the last GRC and San Gabriel is uncertain about the technology it 11

will use to complete the project. As a result, the project cost estimates are speculative 12

and the schedule for completing the project is uncertain. Project costs should not be in 13

rate base or customer rates until the project becomes useful. 14

C. DISCUSSION 15

Previously approved costs for Phase-1 of this project have been in customer rates 16

since July 1, 2017 but Phase-1 still has not been completed and San Gabriel does not 17

know when it will be completed. This has resulted in an unreasonable revenue windfall 18

for the company on the backs of ratepayers. 19

Table 2.1 compares San Gabriel’s requested and the Public Advocates Office’s 20

recommended year-end Plant in Service and rate base balances: 21

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Table 2.1 Year End Plant and Rate Base Balances (Thousands of Dollars) 1

2

3

1) Proposed Upgrade to the Financial, Customer and 4 Work Management Information Systems 5

As previously mentioned, in the prior GRC, San Gabriel claimed that it needed to 6

modernize its IT systems because it had not kept pace with technological and software 7

advances that met water utility industry “Best Practices.”14 The Commission approved 8

$5.75 million to complete Phase-1 (the FMIS upgrade) with costs spread over three years 9

as follows: 10

14 A.16-01-002, Exhibit. SG-4, Batt, Page 25.


Forecasted Utility Plant

Average Year Balances

Forecasted Test Year Test Year

2019 2020-2021 2021-2022

Public Advocates Recommended $21,890.9 $22,237.9 $22,266.3

SGVWC Requested $23,586.7 $30,185.1 $34,148.6

SGVWC Exceeds Public Advocates $1,695.9 $7,947.1 $11,882.3

Forecasted Rate Base

Forecasted Test Year Test Year

2019 2020-2021 2021-2022

Public Advocates Recommended $19,329.3 $19,426.0 $19,236.0

SGVWC Requested $20,947.9 $26,607.9 $29,449.8

SGVWC Exceeds Public Advocates $1,618.6 $7,181.9 $10,213.8

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Table 2.2: Cost Estimates for FMIS Project (3-Year Phase) 1

2

The Commission also approved the cost of two positions needed to implement and 3

operate the FMIS.15 4

The Commission approved an overall cap of $14 million for the entire project but 5

included in the revenue requirements for the 2017-2020 rate case cycle the cost for 6

Phase-1. San Gabriel now requests authority to add to rate base during the current 2020-7

2023 GRC cycle the remaining costs to reach the $13.33 million cap in estimated project 8

costs. 16 9

Rate base and customer rates should only include the cost of necessary and useful 10

utility plant. The need for the IT Upgrade Project was decided in the last GRC. 11

However, the project is not yet useful. As discussed below, San Gabriel has not timely 12

implemented this project and Phase-1 has fallen significantly behind schedule. 13

The delays completing Phase-1 have burdened ratepayers with $1,713,733 in 14

unreasonable costs from July 1, 2017 through June 30, 2019. This is because Decision 15

(D.) 17-06-008 authorized $5.75 million of new capital investment for which ratepayers 16

are receiving no benefit. The Commission should exclude all the IT Upgrade Project 17

costs from revenue requirements to prevent this windfall from continuing and require San 18

Gabriel to request recovery of these costs through a Tier 3 advice letter after it has fully 19

implemented both phases of the project. 20

15 AAC recommended that SGVWC would need five to seven new employees to implement the FMIS.

San Gabriel requested four new employees at an incremental cost of $484,400 in the prior GRC. The Commission approved two of these positions at an initial average annual cost of $ $243,666. (Id.) 16 San Gabriel has reduced its estimated Phase 1 cost by $700,000, thus the total cost for the IT Upgrade Project now stands at $13.3 million instead of $14 million.

Year Estimated Amount

1 $1,670,000

2 $2,940,800

3 $1,140,800

Total $5,751,600

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a. Cost Uncertainties 1

San Gabriel’s cost estimates for completing the project are speculative because 2

more cost-effective solutions are available, and these solutions could substantially reduce 3

project costs. Specifically, San Gabriel states that it is implementing a cloud-based 4

system in Phase-1, and expects to save approximately $700,000 in Phase-1 costs.17 San 5

Gabriel states that it cannot yet estimate similar expected cost savings for Phase-2 6

because it has not decided which technology it will implement. 18 7

San Gabriel’s uncertainty about which technology it will use renders its cost 8

estimates speculative and unreliable. Therefore, the Commission should not authorize 9

the recovery of IT Upgrade Project costs at this time and require San Gabriel to request 10

recovery via a Tier 3 advice letter. 11

b. Implementation Schedule Uncertainties 12

San Gabriel’s IT Upgrade Project has fallen significantly behind the schedule 13

presented in the last GRC. San Gabriel originally planned to begin in May 2018 but 14

informed the Public Advocates Office that it would instead begin in February-2019, nine 15

months behind schedule. 16

The Commission authorized funding for two new IT positions beginning in July 17

2017 but San Gabriel did not spend any money on the new positions until 18 months after 18

rates were increased to pay for the positions.19 One position was filled in December 2018 19

and San Gabriel states that it expects to fill the second position in March 2019.20 San 20

Gabriel states that the delays implementing Phase-1 are due to the time needed to develop 21

the Request for Proposals, select a vendor and negotiate contracts/statement of work.21 22

17 San Gabriel’s Response to DR Public Advocates-JJS-002, Q.4.f. (See Attachment 3-1.)

18 Id.

19 See Attachment 3-1, “JJS-002 workpapers supplement.” (Attachment 3-1.)

20 Id., Q. 5.c. (Attachment 3-1.)

21 Id., Q. 2.a. and 2.b. (Attachment 3-1.)

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Phase-1 of the IT Upgrade Project has fallen significantly behind the schedule and San 1

Gabriel has not yet determined which technology it will use for Phase-2. Therefore, the 2

Commission should remove all past and present IT Upgrade Project costs from the 3

revenue requirement adopted in this GRC. Instead, the Commission should authorize San 4

Gabriel to request recovery of IT Upgrade Project costs via a Tier-3 advice letter after it 5

has fully implemented both phases of the project. 6

D. CONCLUSION 7

The Commission should exclude from rate base $13,332,000 for San Gabriel’s IT 8

Upgrade Project and instead authorize recovery of these costs through a Tier-3 advice 9

letter after the project is completed. 10

11

12

3-1

CHAPTER 3: COST ALLOCATIONS (AFFILIATES & 4-FACTOR) 1

2

A. INTRODUCTION 3

This chapter presents the analyses and recommendations for San Gabriel’s request 4

for the GO cost allocations based on 4-factor methodology. 5


The Commission should find San Gabriel’s cost allocations including its 4-factor 7

method reasonable except that it should direct San Gabriel to address in its anticipated 8

space study the charges to its developers. Specifically, the study should include San 9

Gabriel’s plan to exercise due diligence to identify and charge to developers all costs that 10

new development causes in order to protect current ratepayers from development-driven 11

revenue requirement increases. 12

C. DISCUSSION 13

1) Allocation of Administrative Salaries and Other Costs to 14 Affiliated Companies 15

San Gabriel has four affiliated companies for which eight of its corporate officers 16

provide services.22 Pursuant to D.93-09-036, San Gabriel has a written Services 17

Agreement (Agreement) that requires it to track and bill affiliates for the time the officers 18

and support personnel spend rendering services to its affiliates. 19

The Corporate officers and support personnel record their respective time spent on 20

affiliate matters on an hourly basis and San Gabriel uses their monthly timesheets to 21

prepare invoices for each affiliate. The invoiced amounts are based on each employee’s 22

hourly labor rate and hours spent, plus an additional rate for fringe benefits and 10% for 23

overhead costs. San Gabriel removes the associated amount from regulated expenses 24

through Account 812. 25

22 Utility Investment Company, Arizona Company, Rosemead Properties, and United Resources.

218293570 3-2

D.011-10-034 governs the Affiliate Transactions and Appendix A of this decision 1

contains the rules applicable to various categories of affiliate transactions. Rule 2

IV.D.3(a) states, “when the affiliate obtains the services of an executive employee, 3

compensation to the utility shall be priced at a minimum of the greater of fully loaded 4

cost plus 15% of direct labor cost, or fair market value.”23 Section II.F (4) defines 5

“fully-loaded costs” as the total cost of the activity, which is the sum of direct costs, 6

direct overhead costs and indirect overhead costs, as these terms are defined in Rules 7

II.F.1, 2 and 3. 8

9

2) Recovery of New Development Costs 10

The Commission should require San Gabriel to address in its next GRC how it will 11

ensure that developers pay their fair share of San Gabriel’s costs in connection with its 12

proposed expansion of the El Monte Office Complex 13

The Public Advocates Office is concerned that the fast growth rate of 14

development, especially in the FWC Division, may be exerting upward pressure on 15

general revenue requirements and rates. It appears that San Gabriel is not taking steps to 16

ensure that developers pay their appropriate share of costs that San Gabriel incurred on 17

their behalf. Evidence of this is San Gabriel’s request in this GRC for new building 18

facilities to house its growing workforce. 19

San Gabriel requests to place in rate base the entire amount ($2,531,880) it spent 20

in 2018 on a site acquisition and demolition of a motel property. Please see the Public 21

Advocates Office’s LA Division Report, Chapter 6 for more details on San Gabriel’s 22

request for costs associated with the proposed expansion of the El Monte Office 23

Complex. 24

23 D.10-10-019, Appendix A, Page A-6.

218293570 3-3

San Gabriel incurs substantial costs on behalf of developers while performing 1

work related to developer-funded projects but does not propose to recover any portion of 2

the costs it expects to incur for the land or other costs associated with the proposed 3

expansion of its El Monte Office Complex. 4

San Gabriel also requests funds to conduct an Office Space Planning Study 5

(“Study”) to support its request to expand the El Monte Office Complex. The 6

Commission should approve funds for the Study and require San Gabriel to submit the 7

Study results before it approves any costs related to the proposed office expansion. The 8

Commission should require San Gabriel to include in the Study analyses of and 9

recommendations for how San Gabriel will ensure that developers pay their fair share of 10

San Gabriel’s costs in connection with the proposed office expansion. 11

San Gabriel should recover the costs of new development directly from 12

developers, either through direct charges to developers, or through facilities fees, and not 13

through general revenue requirement increases. These charges must recover all overhead 14

costs, such as rental payments, use of equipment and building facilities (including capital, 15

operation and maintenance costs), and labor related pension and benefits expenses. 16

The Table 3.1 shows the General Office Engineering Department direct payroll 17

costs incurred for developer-funded and company-funded projects and the percentage of 18

those costs borne by developers and San Gabriel (i.e., ratepayers):24 19

20

21

24 Workpaper spreadsheet - Summary of Engineering Payroll Bet CO and Dev Funded Projects.xlsx; Source: San Gabriel’s Response to Data Request JJS-005, Questions 10 and 13.

218293570 3-4

Table 3.1: GO Engineering Payroll Breakdown 1

2

The Table 3.2 shows the split between capitalized Outside Services purchased for 3

company vs. developer-funded projects:25 4

Table 3.2: Capitalized Outside Service Breakdown 5

6

Data from above two tables show that San Gabriel incurs substantial direct costs 7

for new development-related work, which have been as high as 31% of total Engineering 8

Department expenditures in 2017. Similarly, the 22.9% of purchased and capitalized 9

Outside Services costs in 2015 are related to new development. Clearly, San Gabriel’s 10

General Office Engineering Department performs substantial work related to new 11

developments. Accordingly, the Commission should direct San Gabriel to properly 12

isolate the costs of new developments from general revenue requirements in order to 13

25 Workpaper spreadsheet - O.S. Services - Company vs Developer Funded JJS-008 ATTACHMENT 1.xlsx

Company Developer Total Developer

Percentage

2013 1,164,336 93,255 1,257,591 7%

2014 1,126,882 175,127 1,302,009 13%

2015 1,079,081 224,548 1,303,629 17%

2016 925,434 381,959 1,307,393 29%

2017 1,114,769 508,270 1,623,038 31%

2018 1,526,935 276,708 1,803,643 15%

Amount

GO Engineering Payroll Breakdown by Funding/Year

Captialized Outside Services Breakdown by Funding/Year

Company-

Funded

Developer-

Funded Grand Total

Developer

Percentage

2013 1,064,574 260,577 1,325,151 19.7%

2014 965,007 140,914 1,105,921 12.7%

2015 568,786 169,218 738,004 22.9%

2016 408,339 29,701 438,039 6.8%

2017 746,132 150,332 896,463 16.8%

2018 2,319,072 469,637 2,788,709 16.8%

218293570 3-5

protect ratepayers from unnecessary rate increases for work that developers should fund. 1

The Commission should direct San Gabriel to include the impact of work related to new 2

developments when conducting the Study to support its request to expand the El Monte 3

Office Complex. 4

D. CONCLUSION 5

The Commission should find San Gabriel’s cost allocations including its 4-factor 6

method reasonable except that it should direct San Gabriel to address in its anticipated 7

space study the charges to its developers. 8

CHAPTER 4: SPECIAL REQUESTS 1

2

A. INTRODUCTION 3

This chapter presents analysis and recommendations for San Gabriel’s nine special 4

requests, which are: 5

• To increase the Fontana Water Company (“FWC”) Division Facilities Fees, 6

• To amortize six Los Angeles Division and five FWC Division balancing accounts, 7

• To amortize six Los Angeles Division and seven FWC Division memorandum 8

accounts, 9

• To incorporate in the final decision in this general rate case (“GRC”) any rate 10

changes adopted since January 1, 2019, 11

• To continue the Los Angeles Division and FWC Division Water Rights 12

memorandum accounts, 13

• To create new separate tariff schedules listing all Commission authorized 14

surcharges and surcredits for the Los Angeles Division and FWC Division, 15

• The Commission issue a Finding of Fact that San Gabriel has operated in 16

compliance with all applicable water quality standards since the last GRC, 17

• Authority to adjust the adopted sales and revenue requirement forecasts adopted in 18

this GRC by the actual number of additional customers served within the 19

Montebello Hills development, 20

• To maintain the current overhead capitalization rates for Stores and Transportation 21

and adopt a 10% administrative overhead rate. 22

23


The Commission should adopt the following recommendations: 25

• Approve higher facility fees in the Fontana Division consistent with 26

similar fees charged by nearby agencies. (Special Request A) 27

• Approve Public Advocates Office recommendation on various 28 balancing and memorandum accounts. (Special Request B and C, see 29 LA Division and FWC Division Result of Operations Reports) 30

• Include subsequent rate offsets which results in either rate increase or 31 decrease, in a final GRC decision (to the extent they are reasonable). 32

4-2

The subsequent rate offsets are limited to those that the Commission can 1 process by the date of issuance of the final decision. (Special Request 2 D) 3

• Allow San Gabriel to continue to maintain its Water Rights 4 Memorandum Account for both Los Angeles and Fontana Divisions. 5 (Special Request E) 6

• Approve the request to create two new tariff schedules for the Los 7

Angeles and Fontana Divisions. (Special Request F) 8

• Issue a Finding of Fact that the Los Angeles and Fontana Divisions have 9 operated in compliance with all applicable safe drinking water quality 10 standards since its last GRC. (Special Request G, see Chapter 13 in LA 11 Division and FWC Division Result of Operations Reports) 12

• Deny the request to revise its sales forecast in the Escalation Years due 13

to the Montebello Hills Development. (Special Request H) 14

• Adopt the current overhead capitalization rates for Stores and 15 Transportation and adopt an administrative overhead rate of 10%. 16 (Special Request I) 17

18

C. DISCUSSION 19

1) Special Request A (FWC Facilities Fees) 20

The Commission should approve the following Fees schedule which are higher than San 21

Gabriel’s request for meter sizes larger than 3/4 inches: 22

23

4-3

Table 5-1: Public Advocates Office Recommendations for Facilities Fees in 1

FWC Division 2

3 4

Recommended Fees for the meter sizes 1-inch and less are set above the average 5

Fees of neighboring utilities. Fee for the larger service sizes are higher than those 6

proposed by San Gabriel but lower than neighboring utilities. The recommended Fees 7

will benefit ratepayers by optimizing the credit to rate base. 8

San Gabriel charges Fees for installing new connections in the FWC Division.26 9

Real estate developers typically pay the Fees in connection with new construction. The 10

Fees vary with meter size, ranging from 5/8 x 3/4-inch to 12-inch. The most common 11

size is the 1-inch meter service. Fees for the FWC Division were last increased in 2017.27 12

26 There are no Facilities Fees in the Los Angeles Division.

27 See D.17-06-008 (San Gabriel’s last general rate case decision). Fees are shown in Tariff Schedule No. FO-FF.


Meter SizeFee Amount

(Dollars)

5/8 x 3/4-inch 8,000

3/4-inch 9,000

1-inch 12,000

1-1/2-inch 24,000

2-inch 33,000

3-inch 54,000

4-inch 84,000

6-inch 159,000

8-inch 249,000

10-inch 354,000

12-inch 504,000

4-4

For ratemaking purposes, Fees are treated as contributions and are accounted for 1

as a credit to Plant in service when calculating San Gabriel’s rate base.28 As such, the 2

higher the Fee level, the larger the credit to Plant in service and the less ratepayers pay in 3

revenue requirements. 4

Real estate developers, cities, building associations, unions, and neighboring 5

municipal utilities all have an interest in the level of San Gabriel’s Fees. If Fees are set 6

substantially above neighboring Fees, San Gabriel may receive complaints from local 7

governments that want to encourage development and from developers who must pay the 8

Fees. If Fees are substantially below neighboring Fees, municipal utilities may be 9

concerned with losing potential new customers to competing privately owned water 10

utilities. 11

San Gabriel conducted a study comparing its current Fees with those charged by 12

five neighboring water agencies in the general vicinity of the FWC Division service 13

area.29 Based on the results of the study, San Gabriel proposes to increase Fees for meter 14

sizes larger than 5/8 x 3/4-inch. San Gabriel’s Fees for the smaller sizes are equivalent or 15

slightly higher than surrounding utilities. However, the survey also showed that San 16

Gabriel’s Fees for meter sizes 1-1/2-inch and larger are far below the five-neighboring 17

water agencies’ development fees or capacity charges. For example, for a 10-inch meter, 18

San Gabriel’s Fees are 400% lower than the five neighboring water agencies.30 19

Below are San Gabriel’s current and proposed Fees: 20

21

22

28 Facilities Fees are governed by Standard Practice U-17-W, Contracts and Deviations and Main Extension Agreements Under General Order 96-B. Under Section F of U-17-W, Fees are established by Commission Resolution or Decision and are explicit in the Tariffs.

29 SG-6, Reiker, page 79.

30 Exhibit SG-4, DiPrimio, pg. 29. The results of the Facilities Fees Study are provided in Attachment C of Exhibit SG-4.

4-5

Table 5-2: San Gabriel’s Proposed Facilities Fees in FWC Division 1

2

3

The proposed Fees for 3-inch and smaller meter sizes are higher than the current 4

Fees but are still substantially lower than the average Fees charged by neighboring 5

utilities and agencies. 6

Public Advocates Office recommends that the meter ratios and Fees for the two 7

smaller meter sizes (5/8 x 3/4-inch, and 3/4-inch) remain unchanged from San Gabriel’s 8

initial proposal to keep the pricing on these sizes competitive with other neighboring 9

water agencies. However, the Public Advocates recommends that the Fees for the meters 10

higher than size 3/4-inch be consistent with the fees charged by the neighboring water 11

agencies. 12

The Commission should approve Special Request A and adopt the Fees shown in 13

Table -1 above. 14

Meter SizeCurrent Fees

(Dollars)

San Gabriel’s Proposed

Fees (Dollars)

5/8 x 3/4-inch 8,000 8,000

3/4-inch 8,000 9,000

1-inch 10,640 11,000

1-1/2-inch 16,000 16,000

2-inch 21,360 22,000

3-inch 32,000 36,000

4-inch 42,640 56,000

6-inch 64,000 106,000

8-inch 85,360 166,000

10-inch 106,640 236,000

12-inch 128,000 336,000

4-6

2) Special Request D (Including Subsequent Offsets) 1

The Commission should approve Special Request D to incorporate adopted 2

changes to base rates after January 1, 2019 into the final decision in this GRC because it 3

furthers the Commission’s goal of simplifying and streamlining the GRC process. 4

This Special Request is largely procedural in nature. San Gabriel seeks incorporation of 5

rate changes approved in other proceedings or by Advice Letters after January 1, 2019 6

and prior to the date of a Commission decision in this GRC proceeding. 7

San Gabriel made this same request in its previous GRC and this uncontested 8

request was included in the Settlement Agreement approved by D.17-06-008. 9

Water rates can change outside a GRC as the result of advice letter filings or other 10

applications. Some changes are not affected by the GRC decision. However, changes 11

affecting base rates can also occur as the result of a newly authorized rate of return, water 12

cost offset(s), other expense and rate base offsets or other items.31 These base rate 13

changes can be adopted and implemented while a GRC decision is pending. Unless 14

specifically authorized, such base rate changes are not included in the GRC decision 15

because the base rates adopted by the GRC decision supersede prior base rate 16

adjustments. If this occurs, after the GRC rates are implemented San Gabriel must make 17

separate requests through application or advice letter in order to reinstate the prior base 18

rate changes. This is inefficient and causes customer confusion. 19

Following is a list of San Gabriel’s base rate changes that have been or will be 20

implemented after January 1, 2019 and before the beginning of the Test Year, July 1, 21

2020. 22

Los Angeles Division: 23 24

1. Water Cost Offset (Advice Letter No. 540 to be filed), effective July 1, 2019, to 25 increase rates by $1.3M (1.7%). 26

2. Anticipated Water Cost Offset, effective January 1, 2020, to increase rates by 27 $.8M - $1.0M (1.0%). 28

29

31 Such as the application of Facilities Fees to reduce rate base.

4-7

Fontana Water Company Division: 1 2

1. Application of Facilities Fees or rate base reduction (Advice Letter No. 541 filed 3 on June 3, 2019), effective July 1, 2019, to decrease rates by $547,722 (-0.8%). 4

2. Anticipated Water Cost Offset, effective January 1, 2020, to increase rates by 5 $.8M - $1.0M (1.0%). 6

The Commission should approve Special Request D. Any adjustments to base 7

rates adopted subsequent to the filing of this GRC proceeding and not reflected in the 8

proposed revenue requirement for this GRC, should be incorporated into the adopted base 9

rates in the final decision in this GRC. This procedure furthers the Commission’s goal of 10

simplifying and streamlining the GRC process. 11

3) Special Request E (Continue Water Right Memorandum Account) 12

The Commission should allow San Gabriel to continue to maintain its Water 13

Rights Memorandum Accounts in both its LA and FWC Divisions. This account will 14

allow San Gabriel the flexibility to acquire additional water rights when they become 15

available in the open market. 16

a. Water Supply 17

In the LA Division, the water mix is approximately 92% groundwater and 8% 18

recycled water.32 Groundwater is pumped from 37 active wells. San Gabriel’s 39 storage 19

tanks have an aggregate capacity of approximately 30.5 million gallons. Additionally, 20

San Gabriel can receive up to 15 cubic feet per second of treated water from the 21

Metropolitan Water District of Southern California, but this connection is active only on 22

a standby basis.33 San Gabriel spends approximately $2.6 million on leased water rights 23

as of 2019.34 24

32 San Gabriel file “LAWorkpapers,” tab “TABLE 4B-2,” cells B27:B31.

33 San Gabriel Report on Operations – Los Angeles County Division, Chapter 3, page 2.

34 San Gabriel file “LAWorkpapers,” tab “Water Cost ‘19,” cell H15.


4-8

b. Water Rights 1

San Gabriel owns approximately 20,384 acre-feet of prescriptive pumping rights 2

in the Main Basin. However, its 2017/2018 production rights were reduced to 3

approximately 15,471 acre-feet due to historically low groundwater levels in the basin.35 4

Additionally, San Gabriel is allowed to pump 2,565 acre-feet in the Central Basin.36 5

c. Water Rights Memorandum Account 6

D.17-06-008 authorized the LA and FWC Division’s Water Rights Memorandum 7

Accounts.37 San Gabriel states that it is necessary to continue acquiring groundwater 8

pumping rights when they are available because its adjudicated pumping rights are far 9

less than projected demand and the ability to lease unused water rights has become less 10

predictable in recent years.38 11

San Gabriel’s sales forecast for the LA Division is approximately 32,000 acre-feet 12

for TY 2020-2021.39 As noted in Section (b) above, San Gabriel’s production right in the 13

Main Basin has been reduced by approximately 5,000 acre-feet to 15,471 acre-feet, and 14

its allowed pumping allocation in the Central Basin is 2,565 acre-feet. Furthermore, due 15

to the historically low operating safe yield of the Main Basin,40 surplus water for lease 16

from other parties holding water rights in the Main Basin will inevitably be lower. 17

Although San Gabriel may pump above its production rights in the Main Basin, the 18

35 San Gabriel Direct Testimony of Robert J. DiPrimio, page 8, lines 23-25.

36 San Gabriel Los Angeles County Division – 2015 Urban Water Management Plan (amended December 2017), Chapter 6, page 28 (https://www.sgvwater.com/wp-content/uploads/2018/09/Volume-I-FINAL-AMENDED_2015-UWMP_San Gabriel_LACD.pdf).

37 D.17-06-008, page 47.

38 San Gabriel Direct Testimony of Robert J. DiPrimio, page 8, lines 8-27, and page 9, lines 1-15.

39 San Gabriel file “LAWorkpapers,” tab “LRV2,” cell M38.

40 Main San Gabriel Basin Watermaster 2017-2018 Annual Report, Appendix A, page 3: “On May 2, 2018, Watermaster conducted a public hearing and approved Resolution No. 05-18-291 establishing the Operating Safe Yield at 150,000 acre-feet for Fiscal Year 2018-19, 130,000 acre-feet for Fiscal Year 2019-20, 130,000 acre-feet for Fiscal Year 2020-21, 130,000 acre-feet for Fiscal Year 2021-22, and 130,000 acre-feet for fiscal year 2022-23.”


4-9

Watermaster requires San Gabriel to pay to replace the pumped water that exceeds its 1

production rights. Replacement water primarily comes from the Metropolitan Water 2

District of Southern California, which states that replacement water may only be 3

available three out of every ten years in the future.41 4

At the time of this report, San Gabriel has not acquired any additional water rights 5

in the LA Division since establishing the LA Division Water Rights Memorandum 6

Account. As a result, the current balance of this account is $0. However, San Gabriel 7

has signed an agreement to purchase approximately 218 acre-feet of Main San Gabriel 8

Basin water rights through its acquisition of the Rurban Homes Mutual Water Company. 9

After completing the transaction, San Gabriel will record in the LA Division Water 10

Rights Memorandum Account the final cost of these water rights.42 11

The Commission should approve San Gabriel’s requests continue to maintain its 12

Water Rights Memorandum Accounts in both its LA and FWC Divisions. 13

4) Special Request F (Request New Tariff Schedules) 14

The Commission should approve Special Request F to authorize San Gabriel to 15

establish new tariff schedules listing all Commission authorized surcharges and surcredits 16

for the Los Angeles and Fontana Water Company Divisions. 17

Special Request F is largely administrative because there are no quantitative 18

implications. San Gabriel seeks to simplify the process of updating its tariff schedules 19

listing various surcharges and surcredits in each of its Division, thereby making it easier 20

for customers to research and locate surcharges and surcredits more expeditiously. The 21

new tariff schedules will be called Tariff Schedule LA-AS for the Los Angeles Division 22

and Tariff Schedule FO-AS for Fontana Water Company Division.43 23

41 Email from Shane Chapman, Assistant General Manager of Metropolitan Water District of Southern California, to Robert J. DiPrimio of San Gabriel, dated July 1, 2019. Provided to Kelsey Choing of Public Advocates Office in an email dated July 3, 2019.

42 Email from Joel Reiker of San Gabriel to Kelsey Choing of Public Advocates Office, dated June 26, 2019.

43 San Gabriel A.19-01-001, page 11, Special Request F.

4-10

1

Currently, San Gabriel lists its surcharges and surcredits in the Special Conditions 2

section of each applicable tariff schedule for both the Los Angeles and Fontana Water 3

Company Divisions. This results in a list of surcharges and surcredits appearing in 4

multiple tariff schedules for both Divisions. When a change is needed, such as adding an 5

approved new surcharge or surcredit or deleting an expired surcharge or surcredit, San 6

Gabriel must amend each tariff sheet in each of the affected Divisions.44 Further, when 7

San Gabriel requests other changes to the various tariff schedules, it must review the 8

Special Conditions and request the deletion of every Special Condition that contains an 9

expired surcharge or surcredit.45 10

In case the Commission approves the Special Request F, Schedule No. LA-AS, 11

additional Surcharges/Surcredits will list all authorized surcharges and surcredits in the 12

Los Angeles Division and Schedule No. FO-AS, Additional Surcharges/Surcredits will 13

list authorized surcharges and surcedits in the Fontana Water Company Division. San 14

Gabriel will also delete the Special Conditions on other tariff sheets that are no longer 15

relevant. 16

Public Advocates Office does not oppose Special Request F. Other Class A water 17

utilities list all surcharges and surcredits for each ratemaking area on separate tariff 18

sheets.46 Special Request F requests similar treatment. Allowing San Gabriel to create 19

the two new tariff schedules is consistent with the Commission’s goal of simplifying and 20

streamlining the general rate case process.47 21

44 SG-6, Reiker, page 84.

45 Surcharges and surcredits are usually effective for only 6, 12, 24 or 36 months.

46 For example, California Water Service.

47 In the Rate Case Plan decision, the Commission’s goal was to simplify and streamline the general rate case process. D.04-06-018, June 9, 2004, Section B (4), page 10.

4-11

The Commission should approve Special Request F. This request furthers the 1

Commission’s goal of simplifying and streamlining the GRC process and enhances San 2

Gabriel’s ability to provide clear and accurate rate information to its customers. 3

The proposed tariff schedules will make it easier for San Gabriel’s customers to 4

locate and identify applicable surcharges and surcredits without having to examine every 5

Special Condition on the tariff schedules. Further, by listing all surcharges and surcredits 6

in one place for each division mitigates the risk of inconsistencies among the Special 7

Conditions that now are listed in multiple tariff schedules and reduces the number of 8

tariff schedules that must be changed each time a new surcharge or surcredit is 9

established or deleted. 10

5) Special Request H (Revising Sales Forecast Due to Montebello Hills 11 Development) 12

The Commission should deny Special Request H because the request does not 13

comply with the Rate Case Plan for Class A Water Utilities48 (“RCP”) and the Revised 14

Rate Case Plan for Class A Water Utilities (RRCP).49 15

The Hills development project has a history of protracted delays50 and these delays 16

continue.51 Therefore, San Gabriel should wait until the Montebello Hills development is 17

completed. New customers from the Montebello Hills development can be included in 18

the sales forecast as part of the utility’s request in the next GRC. 19

The Commission should deny San Gabriel’s request because (1) it is not in 20

compliance with RCP, and (2) it is difficult to ensure a review outside a typical GRC 21

process so that Los Angeles Division customers do not subsidize new customers in the 22

Montebello Hills development. The Montebello Hills development is a 488-acre future 23

residential living development of approximately 1,200 dwelling units to be constructed in 24

48 D.04-06-018.

49 D.07-05-062

50 SG-6, Reiker, Special Request H, page 86.

51 According to the Hills project Developer, the first phase is scheduled for grading in September 2019.


4-12

the City of Montebello, just east of downtown Los Angeles. The future development is 1

within San Gabriel’s Los Angeles (“LA”) Division service area.52 2

Special Request H seeks Commission approval to adjust the adopted sales and 3

revenue requirement forecasts in this GRC by the actual number of new (additional) 4

customers served in the Hills development. San Gabriel proposes to file one or more 5

Advice Letters to implement these adjustments in its escalation year(s) rates for the LA 6

Division.53 7

Since its inception, the Montebello Hills development has been subject to delays. 8

There have been a variety of lawsuits, for example, related to environmental issues and 9

disputes over contractual obligations between the former and current developers. Actual 10

construction of the first phase of the development is scheduled to begin sometime in 11

2020. Before any homes can be built, a complex array of water infrastructure must first 12

be built, including new and rebuilt reservoirs and pumping stations.54 Before the water 13

infrastructure can be built, a recycled water distribution system must be constructed to 14

provide water to be used for construction, dust control, and irrigation of landscaped areas. 15

As of January 28, 2019, the recycled water distribution system has not been completed 16

because of issues relating to costs, cost sharing, and design changes and other issues.55 17

The RCP provides that escalation year filings must be based on adopted figures in 18

the GRC. Except for a customer growth factor established during the rate case, there is 19

no provision in the RCP to allow retroactively adjusting sales and production cost 20

estimates established in a GRC for new customers not forecasted in the GRC.56 Further, 21

the RCP states, “Estimate sales for the escalation years for the residential, multifamily, 22

and business classes by multiplying the number of customers for each escalation year by 23

52 March 4, 2019 email response from Joel Reiker.

53 SG-6, Reiker, p. 86.

54 March 8, 2019 phone discussion with Developer’s consultant, Stephen Dopudja, West Yost Associates.

55 Central Basin Municipal Water District, January 28, 2019- Board Meeting Memorandum.

56 Customer growth in escalation years is discussed in D.04-06-018, section B (4), pages 10 and 11.


4-13

the test year sales per customer. Use the test year sales for all other customer classes for 1

both escalation years.”57 2

San Gabriel’s escalation years are 2021-2022 and 2022-2023. San Gabriel is not 3

likely to serve any customers in the Montebello Hills development during the escalation 4

years. San Gabriel should wait until the existence of actual new customers, if any, and 5

include them in subsequent GRC filings instead of adjusting the sales and production cost 6

forecasts adopted in this GRC via subsequent advice letter filings. 7

Further, San Gabriel’s proposal would require it to file multiple advice letters in 8

the escalation years to implement the revised sales forecasts. This would create two 9

unintended consequences. First, this would make it difficult for both the Public 10

Advocates Office and the Commission’s Water Division to perform a thorough and 11

necessary review of the advice letters to ensure that Los Angeles Division customers are 12

not subsidizing new customers in the Hills development due to limited time. Second, 13

multiple Advice Letter filings would be contrary to the goal of the RCP of simplifying 14

and streamlining the GRC process.58 15

The Commission should deny Special Request H. San Gabriel should be required 16

to wait until its next GRC filing for the Test Year 2023-2024 to include new customers, if 17

any in its Los Angeles Division. 18

6) Special Request I (Overhead Rate) 19

The Commission should adopt an administrative overhead rate of 10%. 20

San Gabriel requests authorization to maintain the current overhead capitalization 21

rates for its Stores and Transportation expenses at the rates of 4% and 0.6% 22

respectively59. However, San Gabriel requests increasing the administrative overhead 23

57 D.07-05-062, Appendix A, Section VII, Method 9. (Emphasis added). 58 D.04-06-018, page 10.

59 Direct Testimony of Mr. Harris, Exhibit SG-5, Attachment F

4-14

capitalization rate from 8.2% to 10%, expressed as a percentage of capital additions. 1

(Exhibit SG-5). 2

The Public Advocates reviewed San Gabriel’s request to increase its overhead 3

capitalization rate to 10% of plant additions and finds it to be reasonable. The Public 4

Advocates recommends that the Commission should approve this request. 5

The Commission should adopt the Public Advocates’ recommendations for San 6

Gabriel’s Special Request I. 7

D. CONCLUSION 8

The Commission should approve Public Advocates Office’s recommendations 9

regarding the various special requests as discussed above. 10

CHAPTER 5: RURBAN HOMES MUTUAL WATER SYSTEM ACQUISITION

A. INTRODUCTION

This chapter presents the Public Advocates Office’s recommendations regarding

San Gabriel’s emergency service to and acquisition of the Rurban Home Mutual Water

System (“Rurban”).

B. SUMMARY OF RECOMMENDATIONS

The Commission should require San Gabriel to seek recovery of any costs

associated with providing emergency water to and its acquisition of Rurban in its next

general rate case (“GRC”). The Commission should also require San Gabriel in its next

GRC to clearly show the costs associated with providing emergency water service to

Rurban from the costs associated with acquiring Rurban, so the Commission can ensure

that only just and reasonable costs are approved for recovery.

C. DISCUSSION

1) BACKGROUND

On May 1, 2019, San Gabriel wrote a letter to the Commission’s Water Division

(“Letter”) stating that it is in the process of acquiring Rurban.60 The Letter states that the

water system is situated wholly within San Gabriel’s existing Los Angeles (“LA”)

Division service area and serves approximately 306 customers. San Gabriel states that

Rurban ceased operations because Rurban’s sole remaining well went dry in 2018.

On March 7, 2019, the State Water Resources Control Board, Division of

Drinking Water cited Rurban for failing to comply with the source capacity and storage

capacity requirements of the California Waterworks Standards (“Citation”).61 According

60 See May 1, 2019 letter to Rami Kahlon (attached).

61 See Citation 04_22_19C_001 (Attachment 1 to May 1, 2019 letter to Rami Kahlon).

5-2

to the Citation, San Gabriel has been providing water service to Rurban customers via

three emergency connections since approximately October 2018, pursuant to the May 13,

2014 Emergency Service Agreement Rurban (“Agreement”).

The Public Advocates Office understands that San Gabriel intends to acquire

Rurban for approximately $5 million, including facilities and right-of-way and 217-acre

feet of Main San Gabriel Basin prescriptive pumping rights.62

San Gabriel states that Rurban’s former customers will be subjected to San

Gabriel’s LA Division tariffs. San Gabriel must obtain Commission authority to do

this.63 However, it is not clear whether San Gabriel has obtained authority to apply its

tariffs to Rurban’s former customers.64

San Gabriel does not require Commission authorization to acquire a mutual water

company.65 However, San Gabriel does require Commission approval to recover in rates

any costs associated with the acquisition.66 In this GRC, San Gabriel did not include in

its LA Division’s revenue requirement any costs associated with providing emergency

service to or the acquisition of Rurban. San Gabriel intends to include the cost, sales

forecast, expenses, and capital additions associated with this acquisition in the next

GRC.67

It appears that the Rurban system will require substantial infrastructure repairs and

improvements. According to the Letter, San Gabriel has or will install fire hydrants,

service connections, water meters and additional water mains, if necessary.

The Public Advocates Office is concerned about the potential impact the

acquisition of Rurban could have on existing San Gabriel customer rates. If San Gabriel

62Telephone conference between Public Advocates Office and San Gabriel on May 15, 2019.

63 See Decision (D.) 99-10-064, Appendix D, Section 4.02.

64 As of July 19, 2019, the Commission’s advice letter tracking system does not list any advice letters requesting authority to apply San Gabriel’s tariffs to Rurban’s former customers.

65 See D.99-10-064, Appendix D, Section 4.01.

66 See Public Utilities Code § 451.

67 Telephone conference between Public Advocates Office and San Gabriel on May 15, 2019

5-3

pays $5 million for Rurban, on a per customer basis, the acquisition could be the costliest

regulated utility acquisition of a water system in California history (more than $16,300

per customer/connection), and this does not include what will likely be substantial

additional capital costs. San Gabriel’s existing customers will likely be expected to

absorb the costs because it is not likely that Rurban customers will be able to bear such

costs alone.

D. CONCLUSION

The Commission should require San Gabriel in its next GRC to clearly show the

costs associated with providing emergency water service to Rurban and the costs

associated with acquiring Rurban, so the Commission can ensure that only just and

reasonable costs are approved for recovery

APPENDIX A

QUALIFICATIONS AND PREPARED TESTIMONY

218293570 A-1

QUALIFICATIONS AND PREPARED TESTIMONY 1

OF 2

MEHBOOB ASLAM 3

4

Q.1. Please state your name and business address. 5 A.1. My name is Mehboob Aslam. My business address is 320 West 4th Street, Suite 6

500, Los Angeles, CA 90013. 7 8

Q. 2. By whom are you employed and in what capacity? 9 A. 2. I am employed by the California Public Utilities Commission as a Public Utilities 10

Regulatory Analyst (PURA)-V. 11 12

Q. 3. Please briefly describe your educational background and work experience. 13

A. 3. I graduated from the University of Engineering & Technology, Lahore, Pakistan 14

with a Bachelor of Science Degree in Mechanical Engineering, and also graduated 15

from Western Kentucky University with a Master of Science Degree, in Business 16

Administration with an emphasis in Accounting and Finance. 17

I have been employed by the CPUC since 2001. From 2001 through 2002, I was a 18

member of the Consumer Protection and Safety Division, where I studied energy 19

utilities’ operating practices to enforce the rules and regulations relating to safe 20

use of the plant and workforce. I Performed engineering reviews and conducted 21

incident investigations for both gas and electric utilities. I have also helped resolve 22

customers’ complaints. 23

24

From 2002 through present, I have been working for Division of Ratepayer 25

Advocates in its Water Branch; mostly dealing with Class-A water utilities. I have 26

performed evaluations of public utility plant and properties, regulation of utility 27

tariffs and rates, studies of cost of service, and studies of the utility’s operating 28

practices to enforce the rules and regulations relating to ratemaking. I have 29

presented my findings and recommendations as an expert witness at public 30

218293570 A-2

hearings before the Commission. I have also been actively involved with few of 1

Commission’s OIR/OII proceedings. 2

3

Q. 4. What is your area of responsibility in this proceeding? 4

A. 4. I am the project lead in the San Gabriel Valley Water GRC. I am also sponsoring 5 Cal Advocates Office’s Report on the Results of Operations’ Executive Summary, 6 Chapter 1 – Introduction and Summary and Chapter 15 − Escalation Year 7 Increases. 8

9

Q. 5. Does this conclude your prepared testimony? 10 A. 5. Yes, it does. 11

12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40

218293570 A-3

QUALIFICATIONS AND PREPARED TESTIMONY 1 OF 2

JAMES J. SIMMONS 3 4 Q1. Please state your name and business address. 5 A1. My name is James J. Simmons. My business address is 505 Van Ness Avenue, 6

San Francisco, California 94102. 7 8 Q2. By whom, and in what capacity are you employed? 9 A2. I am employed by the California Public Utilities Commission (CPUC) as a Public 10

Utilities Regulatory Analyst (PURA) V in the Office of Ratepayer Advocates 11 (ORA). 12

13 Q3. Please summarize your educational background, professional certifications, and 14

professional work experience. 15 A3. Education Bachelor of Science degree in Business Administration from the 16

University of Maryland, College Park, MD, with an emphasis in Accounting. 17 Certifications 18

• 1984 - Certificate of Certified Public Accountant (CPA) and license 19

from the West Virginia Board of Accountancy. 20

• 2007 - Certificate of Certified Rate of Return Analyst (CRRA) from 21

the Society of Utility and Regulatory Financial Analysts (SURFA.) 22

Professional Work Experience and Duties: 23 � West Virginia Public Service Commission (1979-1985) 24

� Senior Utilities Analyst in the West Virginia Public Utilities 25

Commission (WVPSC) staff: investigation and the preparation of 26

audit and revenue requirement reports on regulated utilities and 27

testifying as a staff expert witness in rate setting proceedings before 28

the WVPSC. 29

Division of Ratepayer Advocates (1985-1996) 30 Financial Examiner (FE) IV and Public Utilities Regulatory Analyst (PURA) V in 31 the CPUC’s Division of Ratepayer Advocates (DRA): participated in the financial 32 examinations, analyses and review of major regulated public utilities, testifying on 33 behalf of ratepayers in rate proceedings before the CPUC. Among other 34 assignments, I worked on the 1991 Implementation Rate Design of Pacific 35 Telephone Company and General Telephone Company of California, on the issues 36 of rate design of Message Telecommunications Services, Directory Assistance 37 Services, and elasticity. I worked on: the general rate cases (GRCs) of AT&T 38 Communications, Pacific Bell, and General Telephone Company of California; a 39 review of the affiliate transactions of Pacific Bell Directory; and the Roseville 40

218293570 A-4

Telephone Company’s Test Year 1995 GRC and Application for regulation under 1 the New Regulatory Framework as project coordinator. 2 Telecommunications Advisory and Compliance Staff (1996-2000) 3 PURA V in the CPUC’s Telecommunications Division: assisting administrative 4 law judges and the Commission in an advisory capacity in the preparation of 5 decisions and resolutions; the review and processing of applications for certificates 6 of public convenience and necessity (CPCN) and of advice letters of local 7 exchange telecommunications companies; and serving as staff liaison to the 8 following Public Policy Programs: the Universal Lifeline Telephone Service 9 (ULTS) Marketing Board; the ULTS Administrative Committee; and the 10 Community Technology Fund; oversight and all CPUC staff administrative 11 functions for the ULTS program, including the preparation of budgets, contracts, 12 and Commission-authorizing resolutions. Among my major TD assignments, I 13 advised and assisted the Administrative Law Judge (ALJ) assigned to Pacific Bell 14 Telephone Company’s Rate Design Application to rebalance rates to distribute the 15 Universal Service subsidies received from the California High Cost Fund-B 16 (CHCF-B) and other assignments related to the Commission’s implementation of 17 the Telecommunications Act of 1996. 18 Office of Ratepayer Advocates (2001-Present) 19 PURA V in the CPUC Office of Ratepayer Advocates (ORA): participation in 20 major proceedings before the CPUC in a position of ratepayer advocacy; among 21 other duties, preparing formal reports and testifying in the general rate cases of the 22 following companies: San Gabriel (Fontana District), California Water Service, 23 San Jose, California-American, and Apple Valley Water Companies. In 2010, I 24 investigated and prepared a protest to Golden State’s Region 1 Annual Water 25 Revenue Adjustment Mechanism (WRAM) and Modified Cost Balancing 26 Accounts (MCBA) Advice Letter. 27

28 Q4. What is the purpose of your testimony today? 29 A4. I have prepared and am sponsoring the following Chapters of ORA’s Report on 30

General Office and Special Requests for Test Year 2020-2021 in this proceeding: 31 Chapter 2: General Office Expenses 32 Chapter 3: General Office Rate Base 33 Chapter 4: Cost Allocations (Affiliates & 4-Factor) 34 Chapter 5: Special Request I (Administrative Overhead Rate) 35 36 Q5. Does that complete your prepared direct testimony in this proceeding? 37 A5. Yes, at this time. 38 39

40

218293570 A-5


PATRICIA ESULE 3 Q.1. Please state your name, business address, and position with the California Public 4

Utilities Commission (Commission). 5 6 A.1. My name is Patricia Esule. My business address is 320 W. 4th Street, Ste. 500, Los 7

Angeles, CA 90013. I am a Public Utility Regulatory Analyst (“PURA IV”). 8 9 Q.2. Please summarize your education background. 10 A.2. I received an Associate Degree in Liberal Arts from College of the Sequoias in 11

Visalia, California in 1979. I attended NARUC Rate School in 2004. I have also 12 completed Utility Finance & Accounting for Non-Professionals course in 2007. 13

14 Q.3. Briefly describe your professional experience. 15 A.3. I have been employed by the Public Advocates Office - Water Branch since May 16

2003. During my employment in the Public Advocates Office, I have provided 17 testimony in many GRCs as an analyst/witness on capital projects, operational and 18 administrative expenses, low-income programs and water conservation. 19 Additionally, I have performed the duties of project lead for the Great Oaks Water 20 Company GRC filed in 2009, and most recently the application filed in May 2017 21 by California Water Service Company for Certificate of Public Convenience and 22 Necessity (“CPCN”) required to create a new Travis district. I have provided 23 analyses and recommendations on various applications and advice letter filings. 24 My previous professional experience includes the position of Associate 25 Transportation Representative in the Commission’s Consumer Protection and 26 Enforcement Branch (“CPED”), and Supervisor in the Consumer Affairs Branch. 27 Prior to coming to the Commission, I was employed as a Sales Representative and 28 a Billing Specialist at AT&T Communications. 29 30

Q.4. What is your responsibility in this proceeding San Gabriel Water Company A. 19-31 01-001? 32

A.4. I provide California Public Advocates’ testimony on San Gabriel’s proposed 33 O&M and A&G Expenses for the Los Angeles and Fontana Districts, and 34 company-wide Pension & Benefits Expense. 35

36 Q.5. Does this conclude your prepared direct testimony? 37 A.5. Yes, it does. 38

39

40

41

218293570 A-6


OGE ENYINWA, P.E. 3 4

Q.1. Please state your name and business address. 5 A.1. My name is Oge Enyinwa. My business address is 505 Van Ness Avenue, San 6

Francisco, California 94102. 7 8 Q.2. By whom are you employed and in what capacity? 9 A.2. I am employed by the State of California at the California Public Utilities 10

Commission (CPUC) as a Senior Utilities Engineer in the Public Advocates 11 Office. 12

13 Q.3. Please describe your educational background and professional experience. 14 A.3. I graduated from The Federal University of Technology, Nigeria, with a Bachelor 15

of Science degree in Electrical & Electronics Engineering, emphasis in Power 16 Systems Engineering. I am also a licensed Professional Engineer. I have worked as 17 an engineering intern with Mobil Exxon and moved from there to Continental 18 Transmitter Services, as an Associate Engineer, before joining the CPUC as a 19 Utilities Engineer in 2008. My primary job for the last nine years has been as an 20 analyst and utilities engineer for the California Public Utilities Commission. I 21 have worked on water, electric and gas industry issues. My responsibilities have 22 included sponsoring reports/testimony in proceedings, such as reasonableness 23 reviews, pipeline safety, technical research and reports, natural gas proceedings, 24 infrastructure expansions, incentive ratemaking, OIIs, CPCNs, General Rate 25 Cases, rate design, conflict resolutions between water companies and the rate 26 payers and serving in the capacity of a technical adviser to ALJs in formal 27 proceedings. 28

29 Q.4. What is your area of responsibility in this proceeding? 30 A.4 I am sponsoring Chapter-06: Plant in Service, Chapter-07: Depreciation, Chapter-31

08: Rate Base, and Chapter-09: Water Quality. 32 33 Q.5 Does that complete your prepared testimony? 34 A.5 Yes, it does. 35 36 37 38 39 40 41 42 43

218293570 A-7

1 QUALIFICATIONS AND PREPARED TESTIMONY 2

OF 3 JOSE R. CABRERA 4

5 Q.1 Please state your name, business address, and position with the California Public 6

Utilities Commission (Commission). 7 8 A.1 My name is Jose R. Cabrera. My business address is 505 Van Ness Avenue, 3rd 9

floor, San Francisco, California 94102. I am employed by the Commission as a 10 Public Utilities Regulatory Analyst V in the Public Advocates Office, Water 11 Branch. 12

13 Q.2 Please summarize your education background. 14

A.2. I am a graduate of California State University, Sacramento, with a Bachelor of 15 Science Degree in Accounting. I also hold a Master of Science Degree in 16 Taxation from Golden Gate University, San Francisco. 17

18 Q.3 Briefly describe your professional experience. 19 20 A.3. Prior to the Commission, I worked for the Department of the Treasury, Internal 21

Revenue Service, for 5-1/2 years as an Internal Revenue Agent, and in public 22 accounting with a certified public accountancy firm. 23

24 From 1988 to 1992 I was a part-time Lecturer of Accounting in the Department of 25

Accounting, School of Business, at California State University, San Francisco. 26 Prior to this, I was an Adjunct Professor at National University in the Graduate 27 School of Taxation. 28

29 As the tax witness, I am responsible for estimates of federal and state income 30

taxes, taxes other than income as well as regulated tax policy positions in general 31 rate cases and other proceedings. I have also worked on a variety of general rate 32 cases in which I was responsible for expense forecasting, recommendations on 33 proposed balancing and memorandum accounts, as well as a variety of Special 34 Requests. 35

36

Q.4. What is your responsibility in this proceeding? 37

A.4. I am responsible for the preparation of Chapter 9, “Income Taxes,” and Chapter 38 10, “Taxes Other Than Income,” in the Report on the Results of Operations for 39 San Gabriel Valley Water Company general rate case test year 2020. I am also 40 responsible for Special Requests A, D, F and H. 41

218293570 A-8

1 Q.5. Does this conclude your prepared direct testimony? 2

A.5 Yes, it does. 3

4

218293570 A-9

QUALIFICATIONS AND PREPARED TESTIMONY 1

OF 2

KELSEY CHOING 3

4

Q.1. Please state your name and business address. 5

A.1. My name is Kelsey Choing. My business address is 505 Van Ness Ave, San 6

Francisco, CA 94102. 7

8

Q.2. By whom are you employed and in what capacity? 9

A.2. I am employed by the Public Advocates Office – Water Branch as a Public Utilities 10

Regulatory Analyst. 11

12

Q.3. Please briefly describe your educational background and work experience. 13

A.3. I received a Bachelor of Science Degree from Carnegie Mellon University in 14

2015, where I double-majored in Economics and Policy & Management and 15

joined the Public Advocates Office shortly thereafter. I previously prepared 16

testimony in GRC proceedings A.18-07-001, A.17-07-010, and A.16-07-002. 17

18

Q.4. What is your area of responsibility in this proceeding? 19

A.4. I am responsible for reviewing San Gabriel Valley Water Company’s balancing 20

and memorandum accounts. 21

22

Q.5. Does this conclude your prepared testimony? 23

A.5. Yes, it does. 24 25

26

27

28

29

Attachment 2-1

February 7, 2019 James Simmons, Cal PA California Public Utilities Commission 505 Van Ness Avenue San Francisco, CA 94102

by electronic mail only

Subject: Response to Data Request No. JJS-001 Dear Mr. Simmons:

In response to your data request dated January 28, 2019, in A.19-01-001, San Gabriel Valley Water Company (San Gabriel) responds as follows: REQUEST No. 1: Reference: Exhibit SG-6 (Reiker), p. 52.

On p. 52, Mr. Reiker describes San Gabriel Valley Water Company’s (SGVWC’s) method of forecasting Outside Services Expense:

San Gabriel's forecast of outside accounting services for Estimated Year 2019 and Test Year 2020-2021, which are recorded in Account 798-00 in the General division, are based on 2018 recorded expenses, plus a 4% annual escalation factor, as explained by Mr. Harris in Section 1 of his direct testimony, Exhibit SG-5. San Gabriel forecasted the remainder of Outside Services Expense using a five-year average of recorded expenses and Compensation per Hour escalation rates.

Regarding whether SGVWC has excluded any costs from its forecast of Account 798 - Outside Services, Mr. Reiker states:

Yes. Because San Gabriel maintains memorandum accounts in each of its operating divisions for water quality litigation, as authorized by Resolution W-4089, those expenses have been excluded from the forecast, as shown on Workpapers LEX14 and FEX14 for the Los Angeles County and Fontana Water Company divisions, respectively. (Reiker, p. 53.)

Throughout Mr. Reiker’s testimony, he refers to SGVWC’s having used Outside Service consultants allegedly to perform tasks, which SGVWC proposes in this GRC to replace with in-house employees hired for newly authorized positions. For example, on p. 27, Mr. Reiker says that SGVWC hired outside consultants to manage and develop the GIS

Mr. James Simmons -2- February 07, 2019 Response to JJS-001

and expand its capabilities and “San Gabriel is now seeking to bring this GIS expertise in-house, which will save costs associated with paying outside consultants to perform these critical, time-sensitive tasks.”

If SGVWC was prompted to purchase Outside Services that were allegedly necessitated by internal staffing shortages, to the extent that the Commission grants SGVWC’s requests for new positions and SGVWC hires internal staff to fill these positions, it will obviate the need for these aforementioned Outside Services. In that case, SGVWC’s forecasted Outside Services Expenses will be overstated by the amount that will be funded by the additional costs included in the revenue requirement for additional positions.

1. Please provide a complete analysis of SGVWC’s Outside Services for the historical period 2013-2018, including, but not limited to, the following categories of expenses:

a. REQUEST: Outside Services purchased in the normal course of business (unrelated to staffing shortages, for example on an as-needed basis or in cases in which it is more economical to use Outside Services instead of hiring new employees).

RESPONSE: For Outside Services charged directly to expense, please see the Excel file \ATTACHMENT 1.xlsx\ hereto. The first tab of ATTACHMENT 1 (Subacct 05) lists all charges to expense subaccount 05 (outside services) from January 2013 through June 2018, by division. The second tab of ATTACHMENT 1 (Subacct 05 Vendors) provides a listing of the vendors included on the first tab, along with the nature of services provided. The third tab of ATTACHMENT 1 (Acct 798-00) lists all charges to A&G expense account 798 (outside services) from January 2013 through June 2018, by division. The fourth tab of ATTACHMENT 1 (Acct 798 Vendors) provides a listing of the vendors included on the third tab, along with the nature of services provided.

For Outside Services charged to Work in Progress, please see the Excel File \ATTACHMENT 2.xlsx\ hereto. ATTACHMENT 2 is the Work in Progress ledger filtered to show outside vendor invoices, and has a separate tab for each year (2013 – Aug. 2018). On each tab, the vendor is listed in column M (JCTDSC), the nature of services provided is shown in columns O (JCPD1) and P (JCPD2), and the job number/account charged is shown in column D (JCJOB#).


RESPONDING WITNESSES: Reiker, Yucelen

b. REQUEST: Outside Services purchased to supplement for a shortfall of

staffing needs in cases in which it would be more economical to hire new employees instead of using Outside Services but for which SGVWC has not yet created or filled the new positions. In such cases, please explain why SGVWC decided to use Outside Services instead of hiring new employees as a least-cost alternative.

RESPONSE: Please see the Excel File \ATTACHMENT 3.xlsx\. As indicated on ATTACHMENT 3, these outside services were procured for the purpose of supplementing shortfalls in staffing because the Company does not currently have approved engineering positions to perform such work. All of the costs listed in ATTACHMENT 3 were charged to capital projects and thus capitalized.


c. REQUEST: The accounts to which the costs of Outside Services were

recorded (identify specific capital and expense accounts and the amounts charged to each by year).

RESPONSE: Please see the attachments provided in response to parts a and b, above.


d. REQUEST: SGVWC states that it only adjusted Outside Services to

exclude Water Quality Litigation costs for which it has memorandum accounts. (Reiker, pp. 52-53, as quoted above.) Please identify all other Outside Services Expense adjustments that SGVWC believes are necessary to avoid overstatement of forecasted Outside Services resulting from the reduced demand for Outside Services if the Commission approves and SGVWC fills the proposed additional positions it requests in this GRC. Itemize the expected cost savings from the reduced need for Outside Services purchases, showing the amounts of avoided costs, itemized by account and year resulting from the filling of each requested new position.


RESPONSE: As stated in part b above, all of the costs for Outside Services listed in ATTACHMENT 3 were charged to capital projects and thus capitalized. Therefore, no other adjustments to Outside Services Expense are necessary. However, after further analysis, there may be a lower impact on forecasted Labor Expense from adding these new engineering positions than is produced by San Gabriel’s standard Labor Expense forecasting methodology. Given the fact that the Outside Services costs referenced in part b, above, were capitalized, one can reasonably expect a greater percentage of the forecasted salaries of the new engineering positions proposed in this GRC to be capitalized as compared to the historical companywide average. As shown in cell B52 of Work Paper PR11, San Gabriel’s forecasted payroll expense in this GRC currently reflects an overall companywide payroll capitalization rate of 8.27%. Thus, 8.27% of the forecasted salaries for proposed new positions, including proposed new engineering positions, are projected to be capitalized rather than expensed. This 8.27% capitalization rate reflects the overall blended payroll capitalization rate for all employees, including engineering employees, for the recorded year 2017. Based on an analysis of the payroll capitalization rates for engineering employees only, approximately 86% engineering department salaries are capitalized. Applying this 86% engineering department payroll capitalization rate to the forecasted salaries of the eight additional engineering employees requested in this GRC results in reductions in forecasted Labor Expense of $509,158 in 2020 and $518,832 in 2021, as shown in ATTACHMENT 4 hereto. The second tab of ATTCHMENT 4 itemizes these amounts by individual expense account. RESPONDING WITNESSES: Reiker, Yucelen

Please call me at (626) 448-6183 with any questions regarding this information.

Sincerely, _____________/S/_____________

Joel M. Reiker Vice President, Regulatory Affairs

electronic attachments

Sum of GLMAMT

GLMAC1 GLMAC2 GLMYR GLMDSC

724 05 13 Hunter Electric Service, Inc.

Tesco Controls, Inc.

13 Total

14 Aero Fresh Industries Inc.

Affordable Generator Services,

Bearcom

CLEAR WIP TO EXPENSE

Hunter Electric Service, Inc.


14 Total

15 ACCRUE OPEN INVOICES @12/31/15



Water Well Supply, Inc.

15 Total




RCLS V#01-74863 HUNTER ELECTRIC 7545L-11


16 Total

17 Affordable Generator Services,

Comfort Climate Control, Inc.

Hach Company


RVRS V#07-84573 HACH CO-DUP.W/06-83504


17 Total



RVRS V#07-84573 HACH CO-DUP.W/06-83504


DCR - HACH CORP RFND V#07-84573

18 Total

05 Total

724 Total

725 05 13 AA Equipment

Affordable Tree Service

Arborwell, Inc.

Brocks Saw & Mower

City of Fontana

County of San Bernardino

Dan's Lawnmower Center

Greenfield Landscaping & Maint

Kinco Weed Abatement

Lloyd's Fence Co.

Mission Fence & Patio Builders

Philadelphia Recycling Mine

RCLS V#12-57453 KINCO WEED ABATEMENT

S & S Portable Services

United Site Services of CA, In

Waste Management of

West Valley Water District

13 Total

14 Affordable Tree Care

Affordable Tree Service

Brocks Saw & Mower

City of Fontana




Garvey Equipment Company

Greenfield Landscaping & Maint



RCLS V#08-63006 CITY FONTANA-WEED ABTMNT

S & S Portable Services

United Site Services

United Site Services of CA, In

Waste Management of


Western Environmental Services

14 Total

15 Brocks Saw & Mower

City of Fontana




Fontana Radiator Service



RCLS V#04-67529 KINCO WEED ABTMNT PCL249

RCLS V#05-68245 KINCO WEED ABTMNT PCL251

Sierra Group


Waste Management of



15 Total


City of Fontana

City of Industry




DCR - W.VALLEY WTR DIST-RFND2015 INV

Great Western Termite Control


RCLS V#06-77375 VALLEYVISTA ROLLOFF CHRG

RCLS V#07-77773 CNTY SAN BERN-WSTE DSPSL


Valley Vista Services, Inc.

Waste Management of


16 Total

17 Affordable Tree Care

Brocks Saw & Mower

City of Fontana

City of Industry



Donegan Tree Service


RAMCO

RCLS V#09-85959 BOA-CTY INDUSTRY DUMSTR




17 Total


City of Fontana

City of Industry




RAMCO

Robert Brkich Construction Cor




DCR - WEST VLLY WTR DIST-2018REBATE

18 Total

05 Total

725 Total

730 05 13 Arnel Compressor Company

RCLS V#09-56144 ARNEL COMPRESSOR-VEH655L

Weatherite Corporation

13 Total

14 CLEAR WIP TO EXPENSE

14 Total

15 Aero Fresh Industries, Inc.

Airgas USA, LLC



15 Total



Lockworx

16 Total

17 County of San Bernardino


17 Total

05 Total

730 Total

732 05 13 ACCRUE OPEN INVOICES @ 12/31/13


Brithinee Electric


Hydro Industrial Electric Corp

Lifecom Inc.



13 Total

14 ACCRUE OPEN INVOICES @ 12/31/13


Brithinee Electric


Hach Company



Lifecom Inc.

R & B Automation, Inc.



Western Rentals

14 Total



Brithinee Electric



Lifecom Inc.

R C Foster Corporation


15 Total



Brithinee Electric


Lifecom Inc.


RCLS V#02-74674 BRTHNEE ELECTRC 6068F-1

RCLS V#05-76573 LIFECOM-SVC GAS DETECTRS


16 Total




INV 17-04127 UIC-WELL DSTRCTN RPI #960

INV 17-04127 UIC-WELL DSTRCTN RPI# 960

INV 17-04127 UIC-WELL DSTRCTN RPI-RVRS

Lifecom Inc.

17 Total


Lifecom Inc.

18 Total

05 Total

732 Total

742 05 13 CLEAR WIP TO EXPENSE

CLR 7115L-10 B6 1/13 O&M REQ 300 TO EXP






















CLR WNOU 8213L-1 10/13 O&M TO EXP






CLR WNOU 8213L-1 9/13 O&M TO EXP TO EXP

Hach Company

RCLS CJ 3658 RC FOSTR V#03-43268 8050L-1

Safe-Entry Technical, Inc.

13 Total


CLEAR WNOU 8204L-4 6/13-4/14 O&M R#13-17


CLR 7115L-11 B6 10/14 O&M R#329#14-11361

CLR 7115L-11 B6 12/14 O&M R#332#15-02024





CLR 7115L-11 B6 7/14 O&M R#325 #14-08255

CLR 7115L-11 B6 8/14 O&M R#326 #14-09285

CLR 7115L-11 B6 9/14 O&M R#328 #14-10319

CLR 7115L-11 B65 6/14 O&M R#324 #14-07214

CLR 7545L-8&9 B5 1/14 O&M REQ 223 TO EXP

CLR 7545L-9 B5 10/14 O&M R#233 #14-11358

CLR 7545L-9 B5 11/14 O&M R#234#14-12389

CLR 7545L-9 B5 12/14 O&M R#235 #15-02023




CLR 7545L-9 B5 6/14 O&M R#229 #14-07215

CLR 7545L-9 B5 7/14 O&M R#230 #14-08253

CLR 7545L-9 B5 8/14 O&M R#231 #14-09286

CLR WNOU 8204L-4 INV#14-10314 R#27

CLR WNOU 8204L-4 INV#14-10315 R#28

CLR WNOU 8204L-4 INV#14-10316 R#29









CLR WNOU 8213L-2 12/14 O&M R#32 15-01020





DCR - HACH-RFND V#01-57920 PD TWICE

EXPENSE OVER/UNDER ACCRUED IN SWO

Hach Company

Safe-Entry Technical

14 Total



CLEAR WNOU 8204L-4 8/15 REACTORS R#45

CLEAR WNOU 8213L-2 8/15 O&MR#44 15-09275

CLR 7115L-11&12 B62/15 O&M #334 15-03085

CLR 7115L-12 B6 1/15 O&M R#333 #15-03060

CLR 7115L-12 B6 10/15 O&M R#344#15-11330

CLR 7115L-12 B6 11/15 O&M R#345#15-12357

CLR 7115L-12 B6 12/15 O&M R#346#16-02035

CLR 7115L-12 B6 3/15 O&M R#336 #15-04128

CLR 7115L-12 B6 4/15 O&M #337 #15-05153

CLR 7115L-12 B6 5/15 O&M R#338 #15-06186

CLR 7115L-12 B6 6/15 O&M R#339 #15-07214

CLR 7115L-12 B6 7/15 O&M R#340 #15-08244

CLR 7115L-12 B6 8/15 O&M R#341 #15-09270

CLR 7545L-10 B5 10/15 O&M R#246#15-11331

CLR 7545L-10 B5 11/15 O&M R#247#15-12358

CLR 7545L-10 B5 12/15 O&M R#248#16-02041

CLR 7545L-10 B5 3/15 O&M R#239 #15-04125

CLR 7545L-10 B5 4/15 O&M R#240 #15-05154

CLR 7545L-10 B5 6/15 O&M R#242 #15-07211

CLR 7545L-10 B5 7/15 O&M R#243 #15-08239

CLR 7545L-10 B5 9/15 O&M R#245 #15-10300

CLR WNOU 8204L-4 CLEAN SEWR LFT STN R#48

CLR WNOU 8204L-4 NEW FLOW METER #50

CLR WNOU 8204L-4 R#37 INV#15-04118

CLR WNOU 8204L-4 REPAIR WELL EW4-7 R#49

CLR WNOU 8213L-2 1/15 O&M R#34 #15-03061

CLR WNOU 8213L-2 10/15 O&M R#47 15-11332

CLR WNOU 8213L-2 11/15 O&M R#48 15-12361

CLR WNOU 8213L-2 12/15 O&M R#51 16-01031

CLR WNOU 8213L-2 2/15 O&M R#35 15-04114

CLR WNOU 8213L-2 3/15 O&M R#38 15-04127

CLR WNOU 8213L-2 4/15 O&M R#39 #15-05157

CLR WNOU 8213L-2 5/15 O&M R#40 15-06184

CLR WNOU 8213L-2 6/15 O&M R#41 15-07210

CLR WNOU 8213L-2 7/15 O&M R#43 15-08245

CLR WNOU 8213L-2 9/15 O&M R#46 #15-10301

EXP V#07-69512 HACH NOT BLLBLE 7115L-12

EXP V#07-69512 HACH-NOT BILLBLE 7545L-10

Hach Company


15 Total



CLR 7115F-13 B6 4/16 O&M R#351 #16-05156

CLR 7115L-13 B6 1/16 O&M R#347 #16-03056

CLR 7115L-13 B6 12/16 O&M R#363#17-02036

CLR 7115L-13 B6 12/16 O&M R#365#17-03069

CLR 7115L-13 B6 2/16 O&M R#348 #16-04099

CLR 7115L-13 B6 3/16 O&M R#349 #16-04131

CLR 7115L-13 B6 5/16 O&M R#352 #16-06183

CLR 7115L-13 B6 6/16 O&M R#354 #16-07215

CLR 7115L-13 B6 7/16 O&M R#355 #16-08251

CLR 7115L-13 B6 8/16 O&M R#358 #16-09286

CLR 7115L-13 B6 9/16 O&M R#360 #16-10325

CLR 7115L-13 B610/16 O&M R#361 #16-11362

CLR 7115L-13 B611/16 O&M R#362 #16-12393

CLR 7115L-13B6-CRRT JE8690 4/16 WTR WELL

CLR 7545F-11 B5 4/16 O&M R#253 #16-05154

CLR 7545L-11 B5 10/16 O&M R#262 #16-11366

CLR 7545L-11 B5 12/16 O&M R#264#17-02037

CLR 7545L-11 B5 12/16 O&M R#266#17-03068

CLR 7545L-11 B5 2/16 O&M R#250 #16-04100

CLR 7545L-11 B5 5/16 O&M R#254 #16-06179

CLR 7545L-11 B5 6/16 O&M R#256 #16-07216

CLR 7545L-11 B5 7/16 O&M R#257 #16-08249

CLR 7545L-11 B5 9/16 O&M R#261 #16-10324

CLR WNOU 8204L-4 BCKFLW DEV #16-04098

CLR WNOU 8204L-4 REPR FLW MTRS #16-12391

CLR WNOU 8204L-4 RMV & INST MTR#16-07213

CLR WNOU 8204L-4 SUMP PMP R#61 #16-05139

CLR WNOU 8204L-4 SWR.LIFT PMP. #16-05138

CLR WNOU 8204L-4 TEMP.SUMP PMP #16-05158

CLR WNOU 8204L-5 RADIOEQUIP R#4#16-05162

CLR WNOU 8213L-2 1/16 O&M R#54#16-03063

CLR WNOU 8213L-2 10/16 O&M R#76#16-11367

CLR WNOU 8213L-2 11/16 O&M R#79#16-12395

CLR WNOU 8213L-2 12/16 O&M R#80#17-02039

CLR WNOU 8213L-2 2/16 O&M R#56 #16-04095

CLR WNOU 8213L-2 3/16 O&M R#58 #16-05135

CLR WNOU 8213L-2 4/16 O&M R#63 #16-05161

CLR WNOU 8213L-2 5/16 O&M R#64 #16-06184

CLR WNOU 8213L-2 6/16 O&M R#65 #16-07207

CLR WNOU 8213L-2 7/16 O&M R#68 #16-08252

CLR WNOU 8213L-2 8/16 O&M R#70 #16-09288

CLR WNOU 8213L-2 9/16 O&M R#72 #16-10321

CLR WNOU 8214L-2 WRKSTATN RLCTE#16-10333

CLR WNOU 8723L-1 GRIND TREES #16-10323

CLR WNOU 8836L-1DEMO SODIUM TNK#17-01029

CRRCT JE7799CLR WNOU 8204L-4REP WELL R49


Hach Company

Purolite Corporation

RVRS JE7798 CLR WNOU 8204L-4 SWR LFT #48


16 Total


CLEAR WNOU 8214L-3 VAR FREQ DRIVE#17-09289

CLR 7115L-14 B6 10/17O&M R#378 #17-11363

CLR 7115L-14 B6 11/17O&M R#381 #17-12404

CLR 7115L-14 B6 12/17O&M R#384 #18-01025

CLR 7115L-14 B6 2/17 O&M R#366 #17-04094

CLR 7115L-14 B6 4/17 O&M R#368 #17-05141

CLR 7115L-14 B6 5/17 O&M R#370 #17-06197

CLR 7115L-14 B6 6/17 O&M R#371 #17-07230

CLR 7115L-14 B6 7/17 O&M R#372 #17-08270

CLR 7115L-14 B6 8/17 O&M R#373 #17-09296

CLR 7115L-14 B6 9/17 O&M R#375 #17-10331

CLR 7545L-12 B5 10/17O&M R#280 #17-11362

CLR 7545L-12 B5 11/17O&M R#283 #17-12407

CLR 7545L-12 B5 12/17O&M R#285 #18-01023

CLR 7545L-12 B5 2/17 O&M R#267 #17-04096

CLR 7545L-12 B5 5/17 O&M R#271 #17-06201

CLR 7545L-12 B5 6/17 O&M R#272 #17-07231

CLR 7545L-12 B5 7/17 O&M R#273 #17-08266

CLR 7545L-12 B5 8/17 O&M R#275 #17-09298

CLR 8917L-1 B5 CARBON STUDY #17-10336

CLR 8917L-1 B5 PILT STDY 12/17 #18-01024

CLR 8981L-2 B6 GRANT APPLICATN #17-10337

CLR WNOU 8204L-4 REPAIR VESSLS #17-11367

CLR WNOU 8204L-4 TESCO PP#1 #17-09284

CLR WNOU 8204L-4 TESCO-FNL PMT #17-12406

CLR WNOU 8213L-2 1/17 O&M R#82#17-03073

CLR WNOU 8213L-2 3/17 O&M R#86 #17-04129

CLR WNOU 8213L-2 7/17 O&M R#95 #17-08260

CLR WNOU 8213L-2 9/17 O&M R#98 #17-10335

CLR WNOU 8213L-2 R#102 & 103 #18-01040&1

CLR WNOU 8213L-2 R#99 & 100 #17-11365&6

CLR WNOU 8214L-4 SECURITY SYSTM #18-01029

CLR WNOU 8214L-4 SECURTY SYSTM #17-10320

CLR WNOU 8214L-4 SECURTY SYSTM #17-11371

CLR WNOU 8214L-5 FENCE INSTALL #17-11372

CLR WNOU 8214L-6 DATA VALDATION#17-10316

CLR WNOU 8214L-6 DATA VALIDATN #17-11376

CLR WNOU 8214L-6 DATA VALIDATN #17-12409

CLR WNOU 8214L-6 DATA VALIDATN#18-01035

CLR WNOU 8214L-7 DATABASE SYS #17-11373



CLR WNOU 8214L-7 TETRA TECH INV#17-09308

CLR WNOU 8214L-8 SEA CONTAINER #17-11374

CLR WNOU 8917L-1 B5 PILOT STUDY#17-11377

CLR WNOU8214L-3FRQNCY DRVE R#91#17-06214

Hach Company

RVRS JE11026 CLR 8981L-2 B6-TO CAPITLIZE

17 Total


Hach Company

CLR WNOU 8213L-2 R#104 & 105 #18-03070&1

CLR7115L-14&15B6 1/18O&M R#385 #18-02062

CLR WNOU 8213L-2 R#106&107 #18-14107&8

CLR 7115L-15 B6 2/18 O&M R#387 #18-04093

CLR 7545L-13 B5 2/18 O&M R#293#18-04092



CLR7545L-13 B5 3/18O&M R#295#18-05126

CLR 8917L-1 B5 PILT STDY 3/18 #18-05127

CLR 7115L-15 B6 3/18 O&M R#389 #18-05129

CLR 8917L-1 B5 PILT STDY 3/18 #18-05157

CLR WNOU 8204L-4 REPL LIGHTS #18-05154

CLR WNOU 8213L-2 R#109&110 #18-05163&4

CLR 7545L-13 B5 4/18 O&M R#297 #18-05155


CLR WNOU 8214L-5 FENCE SLATS #18-05161

CLR WNOU 8214L-4 TEMP INT SVC #18-05165

CLR 7115L-15 B6 4/18 O&M R#391 #18-05159

CLR 7545L-13 B5 5/18 O&M R#300 #18-06187

CLR 8917L-1 B5 PILT STDY-STETSN#18-06186

CLR 7115L-15 B6 5/18 O&M R#392 #18-06188

CLR WNOU8213L-2R#110&111 #18-05164&06190

CLR 8204L-4 WNOU-REPAIR PMP MTR#18-07214

CLR 8917L-1 B5 PILT STDY 6/18 #18-07215

CLR 8214L-7 WNOU-DATABASE SYS #18-07217

CLR 7545L-13 B5 6/18 O&M R#302 #18-07219

CLR 7115L-15 B6 6/18 O&M R#393#18-07220

CLR WNOU8213L-2R#112&113 #18-07222&07223

18 Total

05 Total

742 Total

743 05 13 County of San Bernardino

13 Total


14 Total


15 Total


16 Total


17 Total

05 Total

743 Total


Hach Company

Zook Enterprises, LLC

13 Total


Hach Company


RCLS V#06-61241 HACH-ANLYZR MAINT5307F-6

Zook Enterprises, LLC

14 Total


Hach Company

15 Total


Hach Company

Stetson Engineers, Inc.

16 Total


Hach Company

17 Total


Hach Company

18 Total

05 Total

748 Total

751 05 14 Liuzong Zhou

RCLS V#03-59532 TS STAFFING SVCS-PPE 3/9

RCLS V#08-62786 TS STAFFING 8249L-1&2

TS Staffing Services, Inc.

14 Total

15 Chartwell Staffing Services, I

Chartwell Staffing Solutions


15 Total


Glendora Employment Agency, In

16 Total

17 Glendora Employment Agency, In

RCLS V#06-83581 GLENDORA EMPLMNT 5894F-1

RCLS V#06-83876 GLENDORA EMPLMNT 6128F-1

RCLS V#07-84152 GLENDORA EMPL JOB CLOSED

17 Total

18 Glendora Employment Agency, In

18 Total

05 Total

751 Total

753 05 13 Underground Service Alert/SC

13 Total

14 Underground Service Alert/SC

14 Total


15 Total


16 Total

17 RCLS V#08-84468 T.E.ROBERTS-INV 17-09279

Underground Service Alert/SC

17 Total


18 Total

05 Total

753 Total

755 05 13 G. M. Sager Construction Co.

13 Total

14 Astra Industrial Services, Inc

G. M. Sager Construction Co.

RCLS V#05-60676 ASTRA INDUSTRL-CALIBRATN

14 Total

15 G. M. Sager Construction Co.,

15 Total



16 Total


18 Total

05 Total

755 Total

756 05 13 RCLS V#01-51060 SOURCE GRAPHC-OCE PLTWVE

RCLS V#02-51495 SOURCE GRAPHICS-MAINT SVC

RCLS V#09-55902 TS STAFFING SVCS 5594F-1

Source Graphics


13 Total

05 Total

756 Total

761 05 13 ACCRUE OPEN INVOICES @ 12/31/13

City of Rialto


E.H. Wachs Company


INV 14-02037 SO CAL EDISON DMG 12/23/13

Pipeline Works, Inc.

RCLS V#12-57973 CITY RIALTO-PERMIT MAIN

Robert Brkich Const. Corp.


Vivax-Metrotech

Western Water Works Supply Co.

13 Total


ACCRUE OPEN INVOICES @ 12/31/14

Bank of America


Elite Equipment Inc.

EXPENSE OVER/UNDER ACCRUED IN SWO


G. M. Sager Construction Co.,

INV 14-02058 ALL AMER.ASPHLT-DMG 1/6/14

Lifecom Inc.


T.A. Rivard, Inc.

T.E. Roberts, Inc.


14 Total


ACCRUE OPEN INVOICES @12/31/15

CLEAR WIP TO EXPENSE - CANCELLED JOBS

Extreme Concrete Pumping, Inc.


Merlin Johnson Construction, I



15 Total





INV 16-11358 BROWN & CALDWELL DMG11/2/16

McKinney Construction Co., Inc


Southeast Construction Product

16 Total




Goldak Inc.

Griswold Industries


RAMCO


T.E. Roberts, Inc.

Western Rentals

17 Total






T.E. Roberts, Inc.

Rafael Arambul & Sons

RCLS V#01-58806 G.M. SAGER TO 5820F-1

RCLS V#02-88830 MCKINNEY CNSTRCTN-LABOR

18 Total

05 Total

761 Total


County of Los Angeles Departme





INV 13-08212 CITY OF EL MONTE DMG 2/5/13

T.E. Roberts, Inc.

Vivax-Metrotech

13 Total


Alpha 1 Construction

Bill Lenihan






Sam Cardenas


14 Total




David Ortiz




Merlin Johnson Construction, I


T.E. Roberts, Inc.


15 Total




Crawford Canyon Mutual Water C






Sandoval Towing

T.E. Roberts, Inc.

16 Total






Goldak Inc.


INV 17-08265 SO.CAL.EDISON CO.DMG 5/8/15


Morad Family LLC

RAMCO


Tony Wong


17 Total






Rafael Arambul & Sons

RCLS V#11-87009 GM SAGER PAVING 8989L-1

18 Total

05 Total

763 Total


INV 13-05118 SALVADOR VALDEZ DMG 2/14/13

INV 13-06156 HILARIO TORRES-DMG 4/25/13

INV 13-10313 FELIPE M.TORRES DMG 9/5/13

Robert Brkich Const. Corp.

13 Total


14 Total


INV 15-05164 ALLNCE UNTED INSDMG 2/22/15

15 Total


INV 16-11348 MERCURY INSURANCE DMG8/1/16

16 Total


INV 17-12393 NELDA R.ROMERO DMG 8/31/17

17 Total


18 Total

05 Total

765 Total

766 05 13 Airgas USA, LLC

AmeriPride Services, Inc.

Burrtec Waste Industries, Inc.

City of Fontana

Michaels Equipment Company

Pacific Coast Tool & Supply

SoCal Uniform Rental


Trench Shoring Company

United Pumping Service, Inc.

Vivax-Metrotech


13 Total

14 Airgas USA, LLC



City of Fontana



JCL Traffic Supplies and Equip

King Equipment

Lifecom Inc.


Pres-Tech

Pumping Solutions Inc.




Vivax-Metrotech

Waste Management of


14 Total

15 Airgas USA, LLC


Blackburn Mfg. Co.

Brocks Saw & Mower


City of Fontana


JCL Traffic Supplies and Equip

R C Foster Corporation




15 Total

16 AmeriPride Services, Inc.

Bank of America

Burrtec Waste Industries


City of Fontana

Goldak Inc.

JCL Traffic Services

Pres-Tech

Safety-Kleen Systems, Inc.



Vivax-Metrotech


16 Total

17 Airgas USA, LLC



City of Fontana

Eighth Avenue Enterprise


Pres-Tech



Western Rentals

17 Total



City of Fontana

JCL Traffic Services





Lighting Resources, LLC

18 Total

05 Total

766 Total

773 05 13 2Shred, Inc.

Brink's Incorporated

Itron, Inc.

13 Total

14 Brink's Incorporated

DCR - ITRON - REFUND V#08-55312

Underground Service Alert/SC

14 Total


San Gabriel Valley Water Co.

15 Total


16 Total


Pitney Bowes, Inc.

RCLS V#09-85589 PITNEY BOWES-PRGRM MAIL

17 Total


18 Total

05 Total

773 Total

774 05 13 Consolidated Disposal Srvs#902

13 Total

14 Consolidated Disposal Srvs#902

14 Total

15 Consolidated Disposal Srvs#902

Republic Services #902

15 Total

16 Republic Services #902

16 Total


17 Total


18 Total

05 Total

774 Total

792 05 13 Bank of America



Comet Employment Agency, Inc.

Complete Office Solutions, Inc

Exclusive Tent Rentals, Inc.

Lacerte Software

MegaPath

Pitney Bowes, Inc.

RCLS V#06-53054 PITNEY BOWES-RENTAL

RCLS V#09-55522 WASTE MGT OF SAN GABRIEL

RCLS V#09-55600 TS STAFFING SVCS 5594F-1

RCLS V#10-56304 T&R ENT-STORAGE 7941G-14

SpanishOne Translations


Valley Couriers, Inc.

Waste Management of

13 Total

14 Bank of America




Lacerte Software

Las Pinatas #3

MegaPath

Pitney Bowes, Inc.

RCLS MEGAPATH-INTRNT,278.72/MO,2/14-8/14


Waste Management of


14 Total

15 Burrtec Waste Industries

Chartwell Staffing Services, I



HPC Computers USA Inc.

Lacerte Software

Pitney Bowes, Inc.

SpanishOne Translations

Waste Management of

15 Total

16 Bank of America


Chartwell Staffing Services, I



Lacerte Software

Pitney Bowes, Inc.

RCLS V#06-77375 VALLEYVISTA ROLLOFF CHRG

RCLS V#12-80205 & 12-80360 GLNDORA AGNCY


Waste Management of

16 Total

17 Bank of America

BTI Communications Group



CSI Fullmer


Karroll K. Alexander

Pitney Bowes, Inc.

RCLS V#06-83419 GLENDORA EMPL AGENCY



RCLS V#09-85589 PITNEY BOWES-PRGRM MAIL

RVRS V#12-87429 PITNEY BO-DUP.W/12-86879

United Resources, Inc.

Utility Investment Company


Vasquez & Company LLP

17 Total

18 Burrtec Waste Industries



InfoSend, Inc.

Pitney Bowes, Inc.

RVRS V#12-87429 PITNEY BO-DUP.W/12-86879


The Alexander K. Group, LLC

DCR - PITNEY BOWES RFND V#12-87429

18 Total

05 Total

792 Total

805 05 13 A & R Safe & Lock Co.


ACCRUE V#07-53882 EARL SECURITY PD 6/13

Action Door Repair Corporation

Advanced Systems Group


All Area Plumbing, Inc.

All-Pro Building Services

AMORT V#02-34974/JE820 GEMINI-BLNG PRNTR

AMORT V#02-41965 R.T.LAWRNCE-NCR SCANNER


AMORT V#09-46115 ADVANCE SYSTEM GRP-IBM

AMORT V#09-46115 ADVANCE SYSTEM GRP-IMB

AMORT V#09-46859 WILLING MINDS-NETWORK

AMORT V#09-56101/JE4546 NEPTUNE-HANDHELD

AMORT V#10-47426 PRIORITY MAILNG-INSERTR


Bearcom

Canon Business Solutions, Inc.

Canon Solutions America, Inc.


Continental Bldg. Maint., Inc.


DCR - GALLAGHER-BSSETT-BTHROOM LEAK

E & R Glass Contractors, Inc

EARL Security Inc.

Excel Systems & Solutions

Garcia Asset Management Inc.,

Glass Emporium Contract Glazin

Help/Systems, - IL, LLC


Immersiv Media, Inc.

Judith Heinz

Liaison Technologies, Inc.

Matrix Audio Visual Designs, I


Neptune Technology Group, Inc.

Newport Office Equipment, Inc.

Opex Corporation

Pitney Bowes, Inc.

ProData

Purchase Power

Pyro-Comm Systems, Inc.

RCLS V#01-50847 TERMINIX PROCESSING CTR

RCLS V#01-51060 SOURCE GRAPHC-OCE PLTWVE

RCLS V#01-51156 CANNON SOLUTIONS-COPIER

RCLS V#02-51495 SOURCE GRAPHICS-MAINT SVC

RCLS V#02-51678 JUDITH HEINZ - 5754F-1

RCLS V#02-51678 JUDITH HEINZ - 8187G-1

RCLS V#03-52426 WEATHERITE 40% TO G

RCLS V#07-54700 R.T. LAWRENCE-FIRSTVIEW

RCLS V#09-56101 NEPTUNE-HANDHELD MTR SVC

RCLS V#12-57363 ADVNCD SYS.1/1-3/14/14

Retrofit Service Company, Inc.

Rocket Software Inc

SC PrimeSource Inc

SERVPRO of San Gabriel

Sierra Group

Smallcomb Wiring, Inc.

Source Graphics

Southern California Safe Compa

Stone Roofing Company, Inc.

Symtrax Enterprise Reporting S

T & R Enterprises

Terminix Processing Center



Willing Minds LLC

Xerox Corporation

13 Total

14 A & R Safe & Lock Co.

A & R Safe & Lock Corp



Action Glass Co.

Advanced Systems Group



AMORT V#01-58266 GEMINI-BLNG PRNTR


AMORT V#02-34974/JE820 GEMINI-BLNG PRNTR




AMORT V#07-62220 R.T.LAWRNCE-OPEX SCANNR





Bank of America




Complete Office Solutions




EARL Security Inc.


Foothill Home Improvement Cent


Gemini Computer Group

Help/Systems, - IL, LLC

HPC Computers Inc.



Judith Heinz


Lockworx

MegaPath



Opex Corporation

Pitney Bowes, Inc.

ProData

Purchase Power


RCLS MEGAPATH-INTRNT,278.72/MO,2/14-8/14

RCLS V#01-58803 CANON SOLUTN-COMP.MAINT

RCLS V#03-60053 CANON SOLUTN-COMP MAINT

RCLS V#09-63601 WEATHERITE-D.P.DEPT A.C.


Rocket Software Inc

SC PrimeSource Inc

Sierra Group

Source Graphics

Southern California Edison

Sundown Window Tinting

Symtrax Document & Reporting S

Symtrax Enterprise Reporting S




Whittier Mailing Products, Inc

Willing Minds LLC

Xerox Corporation

14 Total

15 2Shred, Inc.

A & R Safe & Lock Corp




Alvaka Networks





AMORT V#08-69994 NITECH NETAPP

AMORT V#08-69994 NITECH NETAPP SUPPORT








Crown Fence Co.

DCR - XEROX RFND CLOSED-706330107


EARL Security Inc.

Environmental Systems Research


Excel Technical


HelpSystems, LLC

HiT Software, Inc.

HPC Computers USA Inc.


Judith Heinz




Nitech

Opex Corporation

Pitney Bowes, Inc.

Priority Building Services, LL

ProData

Purchase Power


R.T. Lawrence Corp.

RCLS V#11-71437 CANON SOLUTNS-BASE CHRG


Ricoh USA, Inc.

Rocket Software Inc

SC PrimeSource Inc

Sierra Group

Source Graphics

Sundown Window Tinting

Symtrax Document & Reporting S





15 Total

16 A & R Safe & Lock Corp

ACCR V#05-76084 BTI CMMNCATNS GRP PD4/16



Alvaka Networks


AMORT V#07-77085 R.T.LAWRNCE-CANON SCANR

AMORT V#07-77087 NITECH - NETAPP SUPPORT


AMORT V#07-77402 OPEX CORP-SCANNR HARDWR




AMORT V#10-71127 THINKASG-IBM

AMORT V#10-79402 PRIORITY NEOPOST-INSRTR


AMORT V#12-71963 ESRI-GIS SFTWRE MNTNCE

Automated Gate Services, Inc.

Bank of America



Cemex, Inc.



EARL Security Inc.



Excel Technical


HelpSystems, LLC

HiT Software, Inc.



Industrial Cleaning Systems, I

Ipswitch, Inc.

Judith Heinz

Lorbel Inc.


Newport Office Equipment

Opex Corporation


ProData

Purchase Power


R.T. Lawrence Corp.

RCLS V#02-74943 A&R SAFE&LOCK-EXEC.CBNT

RCLS V#06-76707 IPSWITCH-SUPPORT RENEW


Ricoh USA, Inc.

Rocket Software Inc


Sierra Group

Source Graphics

Spatial Wave, Inc.

Symtrax Corporation

T & R Enterprises




Vision Communications Co.



16 Total

17 2Shred, Inc.

ACCO Engineered Systems

ACCR V#07-83604 EARL SECURITY (PD JUNE)

ACCR VOIDED V#04-82062 EARL SECURITY




All Area Plumbing


AMORT V#07-77085 R.T.LAWRNCE-CANON SCANNR





AMORT V#07-84016 R.T.LAWRNCE-CANON SCANNR




AMORT V#11-79520 THINKASG-IBM



BTI Communications Group, Ltd.





DCR - CANON SOLUTNS RFNDV#07-84181

DCR - RFND V#07-84210 CANON OVERREAD

EARL Security Inc.

Elite Office Solutions, Inc.


Excel Technical



HelpSystems, LLC

HiT Software, Inc.

IBM Corporation


Industrial Cleaning Systems, I


Lorbel Inc.

Lynde-Ordway Company Inc.



Opex Corporation


ProData


R.T. Lawrence Corp.

RCLS V#01-81151 BTI COMMUNICATNS F TO G

RCLS V#05-83040 SIERRA GROUP 8884L-1

RCLS V#06-83821 EXCEL TECHNICAL 7723G-10

RCLS V#09-85881 TERMINIX-BETWEEN L & G

RCLS V#12-87955 NEOPOST-FOLDER/INSERTER


Ricoh USA, Inc.

Rocket Software Inc

Sierra Group

Source Graphics

Spatial Wave, Inc.

Symtrax Corporation




17 Total

18 A & R Safe & Lock Corp



All Area Plumbing




Automated Gate Services, Inc.

BTI Communications Group, Ltd.



EARL Security Inc.

Elite Office Solutions, Inc.



Excel Technical


HelpSystems, LLC

Lorbel Inc.

MCCi, LLC

Neptune Technology Group, Inc.


Opex Corporation


ProData



Ricoh USA, Inc.


Source Graphics

Spatial Wave, Inc.




ZONES

Meridian IT Inc.

VOID V#01-88247 ESRI SALES TAX EXEMPT

AMORT V#01-87571 MERIDIAN IT-IBM SUPPORT

RCLS V#01-88483 CANON SOLUTIONS-COPIER


RCLS V#04-89368 ZONES TO 792L&F

AMORT V#04-89679 ZONES DELL SERVER SUPRT

RCLS V#06-90883 MERIDIAN IT-DISK DRIVES

REVRS JE12145 ZONESV#04-89368 S/BPREPYMT

RCLS V#04-89368 ZONES-SFTWRE&MAINT.J372G

AMORT V#04-89368 ZONES VMARE SUPPORT

DCR - B 0F A V#01-87712 CK#103856

18 Total

05 Total

805 Total

903 05 13 Alignment Solutions Services I


Auto Stop

Autosquare Collision Centers

Bearcom

Belshire Environmental Service

Ben's Auto Magic

Benson's Transmissions

Best Equipment Service

Best Forklift Service, Inc.

Bourret Glass & Upholstery Inc

Bubble Bath

C.B.M. Towing, Inc.

California Hydrostatics

Coastline Equipment


DCR - ALLSTATE CAR DMG V#565F

DCR - ALLSTATE SALLY DELGADO VH.565

DCR - MERCURY INC N.TANG VEH. DAMAGE

Ernies Auto Interiors

Experienced Tractor Parts, Inc


Fuel Pros, Inc.

GCR Tire Centers

Inland Body & Paint Center

Johnson Lift/HYSTER

Manzur Test Only Center

Midstate Automotive Equipment

National Signal

New Image Auto Service

R. H. Nicholson Jr.

RCLS V#09-56144 ARNEL COMPRESSOR-VEH655L

Rios Auto Glass

Roger's Exhaust Shop

Rush Truck Center, Whitter

Rush Truck Center, Whittier



Sandoval Towing

SoCal Uniform Rental

Sounds Plus, Inc.

Southwest Material Handling, I

Splash Car Wash

Sunrise Ford

The Radiator Man

Thorson Motor Center

TNT Aerial and Crane Repair Se

United Towing Service, Inc.

Valley Brake & Wheel Service

World Transmissions Inc.

13 Total

14 A & R Tarpaulins, Inc.

ABS Collision Center, Inc.

Alexis Oil Co.

Alignment Solutions Services I


Auto Stop



Benson's Transmission BAR#1461

Benson's Transmissions


Bubble Bath

C.B.M. Towing, Inc.

Coastline Equipment


Custom & Commercial Wheel Co.

Ellie Carter

Ernies Auto Interiors

Ernie's Auto Interiors

EVT Automobile Equipment Inc.


Ford of Montebello

GCR Tire Centers

GCR Tires & Service


Industry Hoses & Fasteners


Jewlie Serna



Pacific Tek

Parkhouse Tire, Inc.

Phenix Truck Bodies & Equipmen


Pirtek Commerce South

R. H. Nicholson Jr.

RCB Protective Coatings, Inc.

RCLS V#11-64869 VISION COMMNCTN-RADIO

Rios Auto Glass





Sandoval Towing

Scelzi Equipment, Inc.

Splash Car Wash

Sunrise Ford

TDS/GCR

The Radiator Man



Valley Power Systems, Inc.


West Coast Lights & Sirens, In


14 Total

15 A & R Tarpaulins, Inc.

ABS Collision Center, Inc.


Asbury Environmental Services


Bank of America





Bubble Bath

Charles E. Thomas Company


DCR - 5-67802 COMMRCE &IND INS V671L

DCR - NONPROFTS INS-V699 ACDNT 11/8

DCR - SAFEWAY INS-V#547L ACCDNT 7/15

DCR - STATE FARM-V#715L ACCDNT 6/5

DCR - STATE FRM INS. RPAIR VEH#695L

DCR - V#05-67913 MERCURY INS V#495F

DCR - V#10-70222 SAFEWAY INS-V#547L

Delta Tech Corp



Fleet Metal Box Corporation

Ford of Montebello


GCR Tires & Service



J & A Electrical Supplies






R. H. Nicholson Jr.


RCLS V#02-66426 SAFETY KLEEN-LABOR CHRG


RCLS V#06-68628 J&A ELECTRICAL SUPPLIES




Rios Auto Glass


Rossi Automotive Equipment




Sandoval Towing

Splash Car Wash

Sunrise Ford

The Radiator Man






Volvo Construction Equipment &

West Coast Lights & Sirens, In

15 Total

16 ABS Collision Center, Inc.

Air & Hose Source, Inc.



Bank of America





Bubble Bath

C.B.M. Towing, Inc.

Coastline Equipment



Fleet Metal Box Corporation

Ford of Montebello




Morris Automotive Supply


Pacific Lift and Equipment Co.



Precision Allison Transmission

R. H. Nicholson Jr.


RCLS V#09-78912 SUNRISE FORD-LABOR #707F

RCLS V#10-79576 NEW IMAGE AUTO J373.00L

Rios Auto Glass


Rudy's Auto Body


Sandoval Towing

Splash Car Wash

Sunrise Ford

The Radiator Man





16 Total

17 Air & Hose Source, Inc.




Bank of America



Bobcat of Los Angeles, Inc.


Bubble Bath

Coastline Equipment


DCR - 21ST CENTURY INS-RPR V#575F

DCR - 21ST CENTURY-REPAIR V#575F

DCR - ALLIANCE UNITD INS REP V#680L

DCR - ALLSTATE INS.REPAIR V#731L

DCR - EDGWOOD PRTNRS INS-JE#11005

DCR - INTERINS EX AUTO CLUB-V#761L

DCR - LIBERTY MUTUAL INS REP V#759G

DCR - STATE FARM REPAIR V#715L

Delta Tech Rancho



Ford of Montebello


Longo Lexus



Pacific Lift and Equipment Co.

Pacific Truck Equipment Inc.



Pirtek Commerce South

R. H. Nicholson Jr.

RCLS V#09-85959 BOA-ENTERPRISE RENT CAR

Rios Auto Glass

Rossi Automotive Equipment

Rudy's Auto Body




Sandoval Towing

Service King Collision Repair

Sonsray Machinery LLC

Splash Car Wash

Sunrise Ford

The Radiator Man




Zipline Car Wash

17 Total




Bank of America



Bubble Bath

Coastline Equipment



Ford of Montebello




Pacific Truck Equipment Inc.



R. H. Nicholson Jr.

Rios Auto Glass

Rudy's Auto Body



Sandoval Towing

Splash Car Wash

The Radiator Man





Zipline Car Wash

Mandrell's Auto Body Repair

Pape Material Handling Inc.

Eagle Nasher

RCLS V#02-88785 PACIFIC TRUCK EQMT-J373L

RCLS V#03-88795 PACIFIC TRUCK EQMT-J373L

DCR - USAA CSLTY INS. REPAIR V#691L

18 Total

05 Total

903 Total

Grand Total

GLMSAC

10 30 99 Grand Total KEY

$781 $781 GLMAC1 Account

$1,491 $1,786 $3,276 GLMAC2 Subaccount

$2,272 $1,786 $4,057 GLMYR Year

$240 $240 GLMDSC Description

$525 $525 GLMSAC Division

$225 $225 10 L.A. County

$3,935 $3,935 30 Fontana Water Company

$533 $533 99 General

$731 $3,545 $4,276

$2,014 $7,720 $9,734

$463 $463

$4,020 $4,020

$375 $3,266 $3,641

$1,300 $1,300

$6,158 $3,266 $9,424

($463) ($463)

$406 $3,358 $3,764

$1,411 $1,411

($878) ($878)

$4,088 $1,300 $5,388

$4,565 $4,658 $9,223

$546 $546

$1,147 $1,147

$26,661 $26,661

$804 $804

($26,661) ($26,661)

$7,090 $1,686 $8,776

$9,587 $1,686 $11,273

$1,024 $1,024

$1,290 $1,290

$26,661 $26,661

$1,240 $1,240

($26,661) ($26,661)

$3,554 $3,554

$28,149 $19,116 $47,264

$28,149 $19,116 $47,264

$248 $248

$650 $650

$7,050 $7,050

$107 $107

$938 $938

$4,180 $4,180

$160 $160

$1,025 $1,025

$7,350 $7,350

$894 $894

$605 $605

$4,270 $4,270

$277 $277

$800 $800

$1,269 $1,269

$12,242 $12,242

$862 $862

$21,679 $21,247 $42,927

$1,000 $1,000

$2,200 $2,200

$174 $174

$1,846 $1,846

$3,000 $3,000

$1,423 $1,423

$39 $39

$206 $206

$1,975 $1,975

$569 $569

$3,591 $3,591

($1,528) ($1,528)

$333 $333

$136 $136

$573 $573

$10,859 $10,859

$1,057 $1,057

$134 $134

$19,414 $8,173 $27,586

$413 $413

$329 $329

$3,650 $21,612 $25,262

$1,020 $1,020

$69 $69

$225 $225

$628 $628

$3,265 $3,265

($90) ($90)

($538) ($538)

$160 $160

$442 $442

$10,245 $10,245

$1,138 $1,138

$1,989 $1,989

$14,308 $30,248 $44,557

$286 $286

$350 $350

$310 $310

$15,975 $15,975

$2,590 $2,590

$130 $130

($115) ($115)

$1,550 $1,550

$2,480 $2,480

$4,915 $4,915

($580) ($580)

$442 $442

$9,178 $9,178

$3,738 $3,738

$2,108 $2,108

$34,402 $8,955 $43,358

$1,200 $1,200

$164 $164

$371 $371

$4,405 $4,405

$2,392 $2,392

$70 $70

$475 $475

$1,600 $1,600

$1,125 $1,125

$787 $787

$441 $441

$17,611 $17,611

$2,199 $2,199

$24,167 $8,673 $32,840

$102 $102

$202 $202

$3,225 $3,225

$2,250 $2,250

$4,972 $4,972

$375 $375

$2,160 $2,160

$1,705 $1,705

$136 $136

$9,196 $9,196

$1,261 $1,261

($9) ($9)

$14,773 $10,803 $25,576

$128,743 $88,099 $216,843

$128,743 $88,099 $216,843

$345 $345

($345) ($345)

$220 $220

$220 $220

$1,450 $1,450

$1,450 $1,450

$289 $289

$61 $61

$1,038 $1,038

$250 $250

$1,349 $289 $1,638

$1,450 $1,450

$150 $150

$95 $95

$1,600 $95 $1,695

$61 $61

$200 $200

$261 $261

$4,619 $645 $5,263

$4,619 $645 $5,263

$5,441 $5,441

$890 $890

$17,642 $17,642

$1,417 $1,417

$9,841 $9,841

$161 $161

$313 $313

$1,538 $4,825 $6,363

$4,319 $37,748 $42,067

($5,441) ($5,441)

$11,910 $5,323 $17,232

$12,175 $2,277 $14,452

$2,295 $2,295

$2,342 $2,342

$4,648 $4,648

$3,401 $3,401

$426 $426

$1,570 $1,570

$8,829 $3,570 $12,399

$713 $713

$4,131 $4,131

$42,564 $15,602 $58,167

$2,509 $2,509

$2,476 $665 $3,141

$7,381 $264 $7,646

$2,234 $2,234

$728 $728

$322 $322

$999 $999

$1,530 $1,530

$14,942 $4,166 $19,108

$970 $970

$11,854 $5,580 $17,434

$7,696 $7,696

$564 $564

$242 $242

$560 $560

($7,032) ($7,032)

$161 $161

$9,370 $5,040 $14,410

$21,627 $13,379 $35,005

$225 $225

$528 $576 $1,104

$592 $592

($480) ($480)

($480) ($480)

$480 $480

$140 $140

$1,260 $321 $1,581

$10,240 $10,240

$65 $65

$10,305 $10,305

$95,017 $71,216 $166,233

$95,017 $71,216 $166,233

$170,096 $161,355 $331,452

$2,579 $2,579

$12,556 $12,556

$3,731 $3,731

$544,758 $544,758

$3,034 $3,034

$3,014 $3,014

$8,725 $8,725

$18,625 $18,625

$6,021 $6,021

$19,169 $19,169

$4,735 $4,735

$29,055 $29,055

$23,952 $23,952

$833 $833

$1,695 $1,695

$121,211 $121,211

$4,591 $4,591

$296 $296

$593 $593

$2,376 $2,376

$4,270 $4,270

$3,361 $3,361

$9,850 $9,850

$8,000 $8,000

$13,370 $13,370

$148 $148

$3,327 $3,327

$2,717 $2,717

$3,348 $3,348

$3,302 $3,302

($1,624) ($1,624)

$150 $150

$1,031,713 $161,505 $1,193,219

$177,479 $210,974 $388,453

$21,746 $21,746

$1,277 $1,277

$6,809 $6,809

$86,432 $86,432

$7,737 $7,737

$3,920 $3,920

$69,807 $69,807

$9,158 $9,158

$10,946 $10,946

$8,961 $8,961

$72,856 $72,856

$91,747 $91,747

$1,688 $1,688

$52,692 $52,692

$440 $440

$54,631 $54,631

$3,305 $3,305

$4,222 $4,222

$5,075 $5,075

$4,028 $4,028

$2,651 $2,651

$51,571 $51,571

$10,830 $10,830

$1,735 $1,735

$1,097 $1,097

$5,256 $5,256

$2,500 $2,500

$5,063 $5,063

$7,962 $7,962

$5,979 $5,979

$2,534 $2,534

$6,333 $6,333

$3,290 $3,290

$7,938 $7,938

$2,500 $2,500

$6,378 $6,378

$2,606 $2,606

$7,606 $7,606

($538) ($538)

($0) ($0)

$538 $538

$75 $75

$828,785 $211,049 $1,039,834

$17,554 $17,554

$196,160 $254,511 $450,670

$7,850 $7,850

$2,829 $2,829

$1,502 $1,502

$15,124 $15,124

$9,198 $9,198

$9,061 $9,061

$160,393 $160,393

$68,822 $68,822

$19,597 $19,597

$3,320 $3,320

$92,149 $92,149

$6,482 $6,482

$58,537 $58,537

$51,305 $51,305

$2,873 $2,873

$70,046 $70,046

$51,305 $51,305

$2,308 $2,308

$1,175 $1,175

$483 $483

$2,380 $2,380

$1,382 $1,382

$3,330 $3,330

$2,325 $2,325

$2,487 $2,487

$5,000 $5,000

$4,407 $4,407

$8,653 $8,653

$6,405 $6,405

$5,611 $5,611

$2,006 $2,006

$4,615 $4,615

$5,189 $5,189

$6,999 $6,999

$4,544 $4,544

$4,544 $4,544

$5,769 $5,769

$1,923 $1,923

$14,224 $14,224

$600 $600

$939,861 $255,111 $1,194,972

($17,554) ($17,554)

$197,075 $157,929 $355,004

$11,832 $11,832

$944 $944

$79,312 $79,312

$90,041 $90,041

$7,289 $7,289

$3,222 $3,222

$11,026 $11,026

$159,448 $159,448

$10,712 $10,712

$137,982 $137,982

$73,918 $73,918

$3,919 $3,919

$1,782 $1,782

($2,275) ($2,275)

$1,364 $1,364

$51,921 $51,921

$1,804 $1,804

$51,921 $51,921

$3,493 $3,493

$1,804 $1,804

$118,191 $118,191

$196 $196

$1,804 $1,804

$1,485 $1,485

$1,340 $1,340

$2,470 $2,470

$5,000 $5,000

$7,969 $7,969

$5,255 $5,255

$38,380 $38,380

$4,096 $4,096

$4,243 $4,243

$5,645 $5,645

$11,557 $11,557

$2,500 $2,500

$5,392 $5,392

$4,096 $4,096

$1,803 $1,803

$7,835 $7,835

$4,776 $4,776

$2,393 $2,393

$9,711 $9,711

$3,064 $3,064

$350 $350

$8,500 $8,500

($0) ($0)

$525 $525

$18,572 $18,572

$17,554 $17,554

($1,382) ($1,382)

$300 $300

$1,173,773 $158,754 $1,332,527

$193,442 $182,820 $376,263

$752 $752

$75,011 $75,011

$12,056 $12,056

$162,131 $162,131

$41,905 $41,905

$1,781 $1,781

$6,783 $6,783

$4,406 $4,406

$35,712 $35,712

$10,135 $10,135

$4,301 $4,301

$2,136 $2,136

$1,781 $1,781

$136,180 $136,180

$12,047 $12,047

$3,472 $3,472

$7,768 $7,768

$1,853 $1,853

$106,635 $106,635

$5,885 $5,885

$5,454 $5,454

$11,750 $11,750

$38,531 $38,531

$140,825 $140,825

$60,354 $60,354

$4,679 $4,679

$8,333 $8,333

$10,958 $10,958

$484 $484

$7,500 $7,500

$5,000 $5,000

$25,891 $25,891

$44,174 $44,174

$1,474 $1,474

$17,000 $17,000

$13,500 $13,500

$14,310 $14,310

$14,715 $14,715

$5,400 $5,400

$12,565 $12,565

$23,907 $23,907

$11,024 $11,024

$39,878 $39,878

$6,738 $6,738

$1,247 $1,247

$70,049 $70,049

$26,661 $26,661

($11,750) ($11,750)

$1,436,822 $182,820 $1,619,643

$82,876 $105,626 $188,502

$28,066 $28,066

$2,500 $2,500

$4,518 $4,518

$2,984 $2,984

$2,781 $2,781

$1,781 $1,781

$24,593 $24,593

$22,011 $22,011

$6,793 $6,793

$2,781 $2,781

$2,991 $2,991

$480 $480

$16,867 $16,867

$2,500 $2,500

$1,839 $1,839

$74,084 $74,084

$11,188 $11,188

$191 $191

$4,621 $4,621

$610 $610

$4,043 $4,043

$78,935 $78,935

$5,484 $5,484

$2,438 $2,438

$3,384 $3,384

$22,500 $22,500

$54,017 $54,017

$78,931 $78,931

$2,974 $2,974

$549,759 $105,626 $655,385

$5,960,715 $1,074,864 $7,035,579

$5,960,715 $1,074,864 $7,035,579

$335 $335

$335 $335

$294 $294

$294 $294

$183 $183

$183 $183

$243 $243

$243 $243

$615 $615

$615 $615

$1,669 $1,669

$1,669 $1,669

$29,688 $8,357 $38,045

$538 $538

$385 $385

$29,688 $9,281 $38,969

$61,877 $9,517 $71,394

$10,576 $10,576

$1,947 $1,947

$781 $781

$1,393 $1,393

$61,877 $24,213 $86,090

$37,734 $41,317 $79,051

$15,758 $15,758

$37,734 $57,075 $94,809

$39,554 $402,265 $441,819

$16,466 $16,466

$2,610 $2,610

$42,164 $418,731 $460,895

$37,280 $889,621 $926,901

$12,178 $12,178

$37,280 $901,799 $939,079

$6,078 $291,869 $297,947

$12,550 $12,550

$6,078 $304,419 $310,497

$214,820 $1,715,518 $1,930,339

$214,820 $1,715,518 $1,930,339

$240 $240 $480

$119 $129 $248

$50 $50

$257 $257

$666 $369 $1,034

$298 $298

$676 $353 $1,029

$2,582 $1,190 $3,772

$3,555 $1,543 $5,098

$1,432 $1,432

$932 $3,127 $4,059

$932 $4,559 $5,490

$3,037 $9,385 $12,423

$12 $12

$296 $296

$382 $382

$3,037 $10,076 $13,113

$2,467 $9,089 $11,557

$2,467 $9,089 $11,557

$10,657 $25,636 $36,293

$10,657 $25,636 $36,293

$5,856 $5,327 $11,183

$5,856 $5,327 $11,183

$6,240 $5,343 $11,583

$6,240 $5,343 $11,583

$4,970 $3,953 $8,922

$4,970 $3,953 $8,922

$8,880 $5,673 $14,553

$8,880 $5,673 $14,553

$12,000 $12,000

$8,592 $7,751 $16,343

$20,592 $7,751 $28,343

$5,013 $4,703 $9,716

$5,013 $4,703 $9,716

$51,550 $32,749 $84,299

$51,550 $32,749 $84,299

$1,947 $1,947

$1,947 $1,947

$97 $97

$1,216 $1,216

($97) ($97)

$1,216 $0 $1,216

$1,424 $1,424

$1,424 $1,424

$98 $98

$3,888 $3,888

$3,888 $98 $3,986

$101 $101

$101 $101

$8,474 $199 $8,673

$8,474 $199 $8,673

($287) ($287)

($287) ($287)

($1,584) ($1,584)

$574 $574

$1,584 $1,584

$0 $0

$0 $0

$0 $0

$2,768 $8,995 $11,763

$590 $590

$1,053 $1,053

$875 $875

$79,389 $78,273 $157,662

($1,014) ($1,014)

$380 $380

($590) ($590)

$5,405 $5,405

$9,012 $9,012

$100 $100

$375 $375

$97,190 $88,421 $185,611

($2,768) ($8,995) ($11,763)

$4,470 $2,730 $7,200

$212 $212

$1,898 $1,898

$213 $213

$2 $2

$45,242 $87,209 $132,451

$24,817 $68,244 $93,061

($4,714) ($4,714)

$81 $81

$25,677 $25,677

$5,674 $5,674

$1,014 $1,014

$250 $250

$96,182 $155,074 $251,255

($4,470) ($2,730) ($7,200)

$15,444 $21,977 $37,421

$490 $490

$223 $223

$50,823 $172,787 $223,610

$6,225 $6,225

$121 $121

$2,067 $2,067

$70,089 $192,868 $262,957

($15,444) ($21,977) ($37,421)

$4,502 $9,484 $13,987

$20 $20

$61,356 $148,188 $209,544

($5,333) ($5,333)

$5,304 $5,304

$11,713 $11,713

$16 $16

$62,114 $135,714 $197,828

($4,502) ($9,484) ($13,987)

$3,301 $3,301

$91,031 $166,227 $257,258

$57 $57

$648 $648

$10,778 $10,778

$150 $150

$16,511 $16,511

$10,737 $10,737

$507 $507

$128,562 $157,400 $285,961

($3,301) ($3,301)

$14,652 $14,652

$3,578 $75,962 $79,540

$9,320 $9,320

$7,129 $7,129

$3,301 $3,301

$9,200 $9,200

($3,448) ($3,448)

$5,505 $5,505

$29,227 $92,671 $121,898

$483,363 $822,148 $1,305,510

$483,363 $822,148 $1,305,510

$6,017 $6,017

$968 $968

$351 $351

$300 $300

$127,809 $49,888 $177,697

$2,405 $2,580 $4,985

($1,393) ($1,393)

$754 $754

$100 $100

$136,859 $52,919 $189,778

$6,015 $6,015

$0 $0

$200 $200

$51,623 $22,975 $74,598

$42,007 $9,412 $51,419

$1,360 $1,400 $2,760

$4,673 $4,673

$7,292 $7,292

($2,917) ($2,917)

$210 $210

$107,365 $36,885 $144,250

($6,015) ($6,015)

$17,973 $1,562 $19,535

$1,305 $1,305

$300 $300

$107,359 $33,911 $141,271

$720 $2,880 $3,600

$9,600 $9,600

$1,999 $1,999

$3,031 $3,031

$2,264 $2,264

$165 $165

$144,415 $32,639 $177,053

($17,973) ($1,562) ($19,535)

$1,097 $1,127 $2,224

$470 $470

($1,677) ($1,677)

$94,077 $43,947 $138,024

$1,716 $1,716

$2,720 $3,800 $6,520

$7,904 $7,904

$2,066 $2,066

$145 $145

$2,073 $2,073

$94,296 $45,635 $139,930

($1,097) ($1,127) ($2,224)

$962 $962

$2,255 $2,255

$76,143 $81,709 $157,853

$11,088 $11,088

$57 $57

$3,600 $4,000 $7,600

($2,286) ($2,286)

$4,988 $4,988

($1,187) ($1,187)

$75 $75

$10,733 $10,733

($640) ($640)

$300 $300

$101,699 $87,875 $189,573

($962) ($962)

$15,501 $6,144 $21,645

$21,436 $26,068 $47,503

$1,200 $2,600 $3,800

$14,623 $14,623

$27,700 $27,700

$1,951 $1,951

$82,411 $33,850 $116,260

$667,044 $289,801 $956,845

$667,044 $289,801 $956,845

$19,530 $17,340 $36,869

($1,285) ($1,285)

($3,133) ($3,133)

($1,379) ($1,379)

$3,629 $3,629

$21,873 $12,828 $34,702

$10,950 $18,546 $29,497

$10,950 $18,546 $29,497

$15,356 $17,527 $32,883

($5,232) ($5,232)

$10,124 $17,527 $27,651

$34,709 $1,798 $36,507

($1,329) ($1,329)

$33,380 $1,798 $35,178

$7,926 $15,772 $23,698

($4,611) ($4,611)

$7,926 $11,161 $19,087

$31,216 $5,715 $36,931

$31,216 $5,715 $36,931

$115,469 $67,576 $183,045

$115,469 $67,576 $183,045

$26 $26

$337 $337

$1,677 $1,677

$2,753 $2,753

$925 $925

$160 $160

$4,000 $4,000

$47 $47

$1,620 $1,620

$9,003 $9,003

$200 $200

$8,458 $8,458

$16,158 $13,048 $29,206

$22 $22

$3,884 $3,884

$1,875 $1,875

$2,861 $2,861

$1,768 $1,768

$103 $103

$10 $10

$500 $500

$161 $161

$460 $460

$500 $500

$168 $168

$117 $117

$1,755 $1,755

$6,222 $6,222

$400 $400

$606 $606

$4,675 $4,675

$15,675 $10,412 $26,087

$109 $109

$5,775 $5,775

$20 $20

$25 $25

$2,125 $2,125

$2,960 $2,960

$485 $485

$15 $15

$1,245 $1,245

$1,755 $1,755

$10,002 $10,002

$4,254 $4,254

$19,431 $9,339 $28,770

$5,339 $5,339

$185 $185

$564 $564

$2,278 $2,278

$3,147 $3,147

$192 $192

$80 $80

$125 $125

$723 $723

$810 $810

$11,783 $11,783

$123 $123

$7,475 $7,475

$19,360 $13,464 $32,824

$70 $70

$9,689 $9,689

$2,398 $2,398

$3,337 $3,337

$1,305 $1,305

$810 $810

$125 $125

$9,646 $9,646

$10,571 $10,571

$0 $0

$21,520 $16,432 $37,952

$3,705 $3,705

$1,207 $1,207

$1,144 $1,144

$60 $60

$625 $625

$300 $300

$4,994 $4,994

$4,400 $4,400

$308 $308

$9,991 $6,752 $16,743

$102,136 $69,446 $171,582

$102,136 $69,446 $171,582

$1,500 $1,500

$18,749 $5,133 $23,882

$6,197 $2,477 $8,674

$24,946 $7,610 $1,500 $34,057

$19,457 $5,327 $24,783

($6) ($6)

$663 $663

$20,113 $5,327 $25,440

$19,608 $5,359 $24,967

$135 $135

$19,608 $5,494 $25,102

$20,396 $5,537 $25,933

$20,396 $5,537 $25,933

$21,634 $5,923 $27,557

$84 $84

($84) ($84)

$21,634 $5,923 $27,557

$11,768 $3,222 $14,990

$11,768 $3,222 $14,990

$118,466 $33,113 $1,500 $153,079

$118,466 $33,113 $1,500 $153,079

$1,742 $1,742

$1,742 $1,742

$1,999 $1,999

$1,999 $1,999

$175 $175

$2,025 $2,025

$2,199 $2,199

$2,440 $2,440

$2,440 $2,440

$2,725 $2,725

$2,725 $2,725

$1,374 $1,374

$1,374 $1,374

$12,480 $12,480

$12,480 $12,480

$1,093 $1,093

$6,349 $6,349

$1,476 $1,476

$43,725 $43,725

$70 $70

$731 $731

$82 $82

$3,345 $3,345

$508 $169 $678

$122 $41 $163

($1,031) $1,031 $0

($1,426) ($1,426)

$2,128 $2,128

$249 $249 $498

$1,426 $1,426

$1,539 $1,539

$2,042 $10,210 $12,252

$4,605 $7,960 $61,564 $74,129

$438 $438

$6,466 $6,466

$840 $840

$20,357 $20,357

$151 $151

$200 $200

$557 $557

$804 $268 $1,072

$1,951 $1,951

$36 $36

$12,533 $12,533

$134 $134

$2,708 $7,878 $34,149 $44,735

$6,466 $6,466

$4,357 $4,357

$2,418 $2,418

$616 $616

$75 $75

$45 $45

$785 $262 $1,047

$421 $421 $842

$12,757 $12,757

$421 $7,672 $20,529 $28,622

$249 $249

$6,053 $6,053

$4,603 $20,631 $25,234

$2,785 $2,785

$6,374 $2,864 $9,238

$217 $217

$1,279 $426 $1,705

($4,915) ($4,915)

($1,763) $1,763 $0

$12,530 $12,530

$3,205 $3,205

$9,214 $7,332 $39,755 $56,300

$165 $165

$754 $754

$6,767 $6,767

$11,514 $11,514

$350 $350

$2,008 $21,540 $30,835 $54,383

$12,735 $12,735

($84) $1,467 $489 $1,872

($172) $172 $0

($918) $918 $0

($918) $918 $0

$84 $84

($189) ($63) ($252)

$0 $0

$43 $43

$10,535 $10,535

$448 $448

$754 $29,935 $68,710 $99,399

$3,384 $3,384

$3,097 $3,097

$1,285 $1,285

$330 $330 $660

$398 $133 $530

$189 $63 $252

$5,452 $5,452

$3,000 $3,000

($189) ($63) ($252)

$330 $4,111 $12,967 $17,408

$18,031 $64,888 $237,674 $320,594

$18,031 $64,888 $237,674 $320,594

$210 $520 $730

$3,668 $3,668

$0 $0

$460 $460

$12,974 $12,974

$617 $617

$2,760 $2,760

$3,979 $2,653 $6,632

$9,195 $9,195

$4,960 $4,960

$11,993 $11,993

$14,030 $14,030

$877 $877

$11,210 $11,210

$1,425 $1,425

$31,317 $31,317

$4,474 $4,474

$170 $170

$180 $180

$249 $89 $284 $622

$526 $1,293 $1,819

$2,615 $2,615 $5,230

$263 $263

($564) ($564)

$1,795 $1,795

$1,939 $1,939

$420 $420

$10,166 $8,356 $18,522

$120 $120

$1,365 $1,365

$453 $453

$1,050 $1,050 $2,100 $4,200

$14,885 $14,885

$2,363 $2,363

$710 $710

$715 $715

$26,789 $24,510 $51,298

$1,450 $1,450 $2,900

$410 $1,602 $2,012

$630 $630

$495 $495

$2,742 $2,742

$1,316 $464 $1,780

$65 $65

$287 $287

($108) ($108)

$287 $287

($130) ($130)

($1,170) ($1,170)

($552) $552 $0

$7,966 $7,966

($26,789) ($24,510) ($51,298)

($5,406) ($5,406)

$6,006 $2,756 $8,762

$4,511 $4,511

$9,808 $6,539 $16,347

$1,564 $1,564

$160 $360 $240 $760

$428 $428

$10,048 $10,048

$163 $163

$300 $300

$1,120 $1,120

$200 $200

$1,498 $2,220 $1,268 $4,986

$13,657 $13,657

$2,856 $6,591 $13,756 $23,203

$12,733 $12,733

$1,154 $1,154

$36,611 $37,622 $210,581 $284,814

$160 $160

$200 $200

($3,668) ($3,668)

$800 $800

$300 $300

$1,068 $1,068

$482 $482

$1,639 $603 $2,241

$10,227 $10,227

$2,808 $2,808

$766 $766

$6,487 $6,487

$2,047 $2,047

$6,487 $6,487

$10,774 $10,774

$17,100 $17,100

$31,317 $31,317

$4,680 $4,680

$5,406 $5,406

$925 $925

$30,686 $30,686

$368 $2,508 $2,644 $5,521

$1,300 $2,975 $4,275

$105 $1,571 $1,676

$115 $242 $2,299 $2,656

$72 $72

$188 $188

$768 $768

$420 $420

$25 $25

$13,320 $11,376 $24,696

$98 $98

$1,405 $1,405

$4,271 $4,271

$662 $274 $935

$1,050 $1,050 $2,100 $4,200

$29,705 $29,705

$2,363 $2,363

$75 $75

$1,951 $1,951

$530 $530

$1,450 $1,450

$420 $840 $1,260

$738 $738

$495 $495

$2,881 $2,881

$912 $493 $1,405

($1,951) ($1,951)

$119 ($119) $0

$132 $132

($275) $275 $0

$5,403 $4,721 $10,124

$2,984 $2,984

$13,077 $8,718 $21,795

$160 $160 $320

$10,727 $10,727

$2,030 $2,030

$129 $199 $328

$1,901 $1,901

$1,251 $1,251

$1,466 $2,247 $683 $4,396

$16,370 $16,370

$3,781 $11,215 $14,814 $29,810

$300 $300

$174 $174

$1,270 $1,270

$41,573 $46,354 $239,386 $327,312

$950 $950

$1,170 $160 $1,330

($800) ($800)

$2,423 $2,423

$6,291 $6,291

$20,023 $20,023

$10,227 $10,227

$2,808 $2,808

$12,733 $12,733

$8,611 $8,611

$1,315 $1,315

$3,945 $3,945

$17,100 $17,100

$32,757 $32,757

$4,680 $4,680

$59,469 $59,469

$572 $2,609 $5,514 $8,695

$439 $5,711 $6,150

$30 $30

$495 $495

($105) ($105)

$412 $412

$768 $768

$4,500 $4,500

$420 $420

$26,690 $26,690

$1,110 $948 $2,058

$1,405 $1,405

$3,116 $3,116

$340 $340

$1,050 $1,050 $2,100 $4,200

$14,983 $14,983

$4,121 $4,121

$780 $875 $1,655

$1,450 $1,450

$1,315 $1,315

$430 $860 $1,290

$764 $764

$5,627 $3,910 $5,569 $15,105

$877 $877

$1,476 $1,476

$916 $499 $1,415

$3,229 $3,229

($36) $36 $0

$7,511 $3,757 $11,269

$1,702 $1,702

$3,032 $3,032

$13,357 $10,898 $15,222 $39,477

$1,178 $1,178

$11,253 $11,253

$596 $790 $1,386

$1,755 $1,755

$1,532 $2,336 $713 $4,581

$16,384 $16,384

$4,831 $4,400 $17,545 $26,777

$325 $325

$54,954 $38,666 $316,212 $409,832

$335 $335

$0 $0

($2,423) ($2,423)

$3,534 $1,141 $4,676

$15,826 $15,826

$10,227 $10,227

$6,123 $6,123

$2,990 $2,990

$4,484 $4,484

$4,796 $4,796

$13,994 $13,994

$9,204 $9,204

$15,674 $15,674

$16,069 $16,069

$4,680 $4,680

$32,757 $32,757

$49,500 $49,500

$135 $135

$274 $274

$1,124 $7,085 $101,582 $109,791

$589 $2,967 $5,792 $9,348

$50 $50

$522 $5,282 $5,804

$13 $13

$1,278 $1,278

$4,523 $4,523

$420 $420

$144,075 $144,075

$146 $146

$1,448 $1,448

$3,116 $3,116

$282 $282

$1,050 $1,050 $2,100 $4,200

$425 $425

$442 $442

$6,760 $6,760

$1,260 $1,660 $2,920

$1,038 $825 $1,863

$1,450 $1,450

$445 $1,365 $1,810

$24,762 $17,349 $24,576 $66,687

$840 $840

$1,616 $1,616

$772 $308 $1,080

$612 $612

($335) $335 $0

$2,208 $2,208

$5,520 $2,752 $8,272

$3,573 $3,573

$3,053 $3,053

$890 $890

$160 $160

$11,261 $11,261

$14,000 $14,000

$2,244 $2,244

$2,327 $2,327

$1,943 $2,416 $743 $5,102

$18,794 $18,794

$1,709 $1,709

$165 $165

$4,636 $12,241 $15,103 $31,980

$385 $385

$61,765 $54,310 $550,371 $666,446

$931 $931

$1,409 $1,409

$0 $0

$0 $0

$837 $1,859 $2,696

$5,219 $5,219

$492 $492

$3,408 $3,408

$18,719 $18,719

$6,736 $6,736

$1,225 $1,225

$10,464 $10,464

$6,235 $6,235

$4,869 $4,869

$1,261 $1,261

$5,045 $5,045

$7,316 $7,316

$14,039 $14,039

$16,113 $16,113

$49,750 $49,750

$2,746 $16,036 $95,742 $114,525

$1,426 $435 $19,549 $21,410

$648 $1,631 $10,497 $12,777

$4,174 $4,174

$422 $4,832 $5,254

$74 $74

($62) ($62)

($16) ($16)

$1,138 $1,138

$126 $3,277 $3,403

$420 $420

$147,730 $147,730

$17,551 $17,551

$250 $250

$1,491 $1,491

$3,116 $3,116

$350 $350

$1,050 $1,050 $2,100 $4,200

$238 $238

$6,807 $6,807

$1,260 $2,510 $3,770

$420 $420

$375 $375

$1,450 $1,450

$460 $1,397 $1,857

$26,768 $18,085 $26,253 $71,105

$870 $870

$772 $308 $1,080

$631 $631

($4,223) $4,223 $0

($970) ($970)

$2,890 $2,890

$74 ($74) $0

$2,312 $2,312

$4,686 $3,269 $7,955

$3,931 $3,931

$3,117 $3,117

$1,198 $1,198

$11,253 $11,253

$14,000 $14,000

$2,147 $2,147

$1,955 $2,528 $847 $5,330

$18,880 $18,880

$8,132 $7,788 $19,619 $35,539

$76,283 $57,963 $555,649 $689,895

$465 $465

($837) ($1,859) ($2,696)

$674 $674

$3,390 $3,390

$5,843 $5,843

$7,567 $7,567

$8,779 $8,779

$182 $182

$2,383 $3,042 $50,141 $55,566

$189 $1,192 $8,118 $9,499

$163 $163

$384 $384

$257 $5,263 $5,519

$8,333 $8,333

$210 $210

$61,136 $61,136

$15,425 $15,425

$1,536 $1,536

$3,212 $3,212

$14,069 $14,069

$1,600 $1,600 $3,200

$1,450 $1,450

$930 $930

$13,282 $9,422 $13,290 $35,993

$870 $870

$386 $154 $540

$3,670 $2,484 $6,154

$2,062 $2,062

$873 $873

$6,564 $6,564

$14,000 $14,000

$861 $1,296 $399 $2,556

$19,130 $19,130

$3,695 $1,420 $11,893 $17,008

$1,922 $1,922

$4,477 $4,477

$0 $0

$7,039 $7,039

$174 ($174) $0

$20,833 $20,833

($1,135) ($1,135)

$1,575 $1,575

($1,036) ($1,036)

$1,135 $1,135

$3,422 $3,422

$1,317 $1,317

($938) ($938)

$46,263 $22,256 $280,680 $349,199

$317,449 $257,171 $2,152,879 $2,727,499

$317,449 $257,171 $2,152,879 $2,727,499

$264 $264

$46 $46

$816 $816

$679 $679

$800 $1,700 $2,500

$5,709 $4,011 $9,720

$150 $150

$75 $75

$145 $145

$425 $425

$665 $665

$6,078 $6,078

$225 $225

$780 $780

$2,254 $2,254

$892 $892

($1,298) ($1,298)

($106) ($106)

($551) ($551)

$1,570 $1,570

$2,600 $2,600

$65 $65

$810 $810

$557 $557

$2,088 $4,293 $6,381

$459 $459

$1,416 $1,416

$850 $850

$126 $126

$7,876 $7,876

$1,812 $1,812

$345 $345

$235 $235

$720 $720

$2,794 $2,794

$100 $100

$291 $1,808 $2,099

$10 $580 $590

$490 $490

$545 $545

$80 $80

$158 $158

$6,095 $6,095

$7,396 $7,396

$481 $481

$639 $639

$2,604 $2,604

$820 $820

$5,620 $5,620

$2,110 $2,110

$42,922 $39,276 $82,199

$70 $70

$1,640 $1,640

$0 $0

$79 $79

$530 $2,150 $2,680

$1,080 $1,080

$1,627 $1,627

$4,808 $12,822 $17,631

$895 $895

$995 $995

$1,080 $1,080

$5,733 $5,733

$270 $270

$2,872 $2,872

$632 $632

$480 $480

$50 $250 $300

$735 $735

$550 $550

$678 $678

$315 $315

$201 $201

$144 $144

$207 $207

$251 $251

$383 $383

$2,582 $1,097 $3,680

$50 $250 $300

$619 $619

$11,761 $11,761

$200 $200

$460 $460

$550 $550

$1,223 $1,223

$252 $252

$1,195 $1,195

$6,826 $6,826

($300) $300 $0

$115 $115

$505 $505

$493 $1,200 $1,693

$542 $1,944 $2,486

$300 $300

$570 $570

$430 $430

$5,744 $5,744

$4,345 $4,345

$25 $25

$666 $666

$351 $351

$7,990 $7,990

$880 $880

$1,125 $75 $1,200

$585 $585

$134 $134

$55,471 $41,139 $96,610

$60 $60

$3,145 $3,145

$788 $2,942 $3,729

$135 $135

$2,597 $2,597

$43 $403 $446

$5,129 $8,579 $13,707

$325 $325

$340 $340

$480 $480

$6,593 $6,593

$123 $123

$1,142 $1,142

($2,725) ($2,725)

($1,407) ($1,407)

($1,432) ($1,432)

($891) ($891)

($484) ($484)

($637) ($637)

$602 $602

$85 $85

$535 $535

$1,710 $1,710

$460 $460

$860 $860

$137 $137

$33 $33

$1,168 $1,168

$7,798 $6,179 $13,977

$73 $73

$519 $519

$1,063 $1,063

$21,898 $21,898

$1,137 $1,137

$3,215 $3,215

$1,754 $1,754

$1,915 $1,915

$257 $257

$257 $257

($73) ($73)

$257 $257

$329 $329

$999 $999

$360 $360

$80 $80

$100 $100

$543 $543

$269 $999 $1,268

$128 $128

$780 $780

$5,545 $5,545

$2,936 $2,936

$1,586 $1,586

$129 $129

$1,125 $1,125

$5,326 $5,326

$500 $500

$600 $2,005 $2,605

$1,320 $1,320

$210 $210

$58,786 $44,167 $102,954

$327 $327

$3 $3

$728 $2,354 $3,082

$355 $355

$1,680 $1,680

$8,973 $6,766 $15,739

$1,170 $1,170

$1,305 $1,305

$210 $210

$7,473 $7,473

$190 $190

$2,795 $2,795

$903 $903

$435 $435

$1,050 $1,050

$403 $403

$101 $101

$3,882 $840 $4,722

$777 $777

$20 $20

$22,449 $22,449

$900 $900

$353 $353

$1,295 $1,295

$300 $300

$773 $773

$3,784 $3,784

$348 $348

($1,800) ($1,800)

$455 $455

$140 $140

$1,180 $1,180

$689 $2,413 $3,102

$630 $630

$5,376 $5,376

$4,139 $4,139

$2,719 $2,719

$173 $173

$513 $513

$9,432 $9,432

$539 $2,025 $2,564

$66,086 $35,478 $101,564

$21 $21

$1,321 $3,617 $4,938

$120 $120

$4,565 $4,565

$100 $100

$3,901 $8,920 $12,821

$2,060 $2,060

$440 $440

$60 $60

$7,809 $7,809

$142 $142

$961 $961

($2,342) ($2,342)

($2,582) ($2,582)

($848) ($848)

($580) ($580)

($1,000) ($1,000)

($1,313) ($1,313)

($3,476) ($3,476)

($151) ($151)

$190 $190

$300 $300

$40 $40

$1,081 $1,081

$2,036 $5,273 $7,309

$1,313 $1,313

$1,243 $1,243

$15,095 $15,095

$125 $125

$95 $95

$479 $479

$2,310 $2,310

$234 $234

$91 $91

$1,979 $1,979

$160 $160

$50 $50

$3,474 $3,474

$296 $296

$2,052 $2,245 $4,297

$37 $37 $74

$855 $855

$5,366 $5,366

$5,834 $5,834

$844 $844

$2,474 $2,474

$980 $2,665 $3,645

$388 $388

$6,516 $6,516

$260 $260

$1,104 $1,104

$51,938 $37,328 $89,265

$505 $1,263 $1,768

$70 $70

$1,977 $1,977

$107 $107

$997 $3,885 $4,882

$550 $550

$2,127 $2,127

$2,924 $2,924

$600 $600

$625 $625

$298 $298

$462 $462

$592 $592

$11,553 $11,553

$9,302 $9,302

$257 $257

$1,100 $1,100

$429 $429

$40 $40

$3,512 $3,512

$1,843 $1,394 $3,237

$37 $37

$775 $775

$1,066 $1,066

$628 $628

$150 $150

$1,639 $1,639

$563 $563

$230 $230

$312 $312

$1,496 $1,496

$5,765 $5,765

$815 $815

($1,469) ($1,469)

($3,135) ($3,135)

($1,623) ($1,623)

$36,656 $17,001 $53,658

$311,859 $214,390 $526,250

$311,859 $214,390 $526,250

$8,649,041 $4,848,246 $2,392,054 $15,889,341

Fontana Water Company

JJS

Typewritten text

Attachment 2 (Omitted)

Item No. Item Description Account Number 2013 2014 2015 2016

1 A & I Reprographics 10-100-30 -$ -$ -$ -$

2 A Cone Zone 10-100-30, 30-100-30 -$ -$ -$ -$

3 AKM 10-100-30, 30-100-30 158,080.00$ -$ -$ -$

4 Atkins 10-100-30, 30-100-30, 31-100-30 467,284.03$ 69,826.59$ -$ -$

5 Calvada 10-100-30 14,480.00$ 3,420.00$ -$ -$

6 Carollo 10-100-30, 30-100-30 -$ 55,176.91$ 74,961.49$ 8,231.60$

7 Chartwell 10-100-30, 11-100-30, 30-100-30, 31-100-30 -$ -$ 74,306.74$ 25,354.59$

8 Civiltec 10-100-30, 30-100-30 225,836.42$ 107,646.73$ 123,747.25$ 53,075.45$

9 Chow Engineering 10-100-30, 30-100-30, 31-100-30 -$ 35,574.00$ -$ -$

10 Converse Consultants 10-100-30, 30-100-30 11,497.02$ 6,870.00$ 8,490.00$ -$

11 Corrpro 10-100-30 -$ -$ -$ -$

12 Dawson Surveying 30-100-30 2,330.00$ 1,440.00$ 1,480.00$ -$

13 DCSE, Inc. 10-100-30, 30-100-30, 99-100-30 44,016.93$ 242,412.23$ 72,440.00$ 66,020.00$

14 Eadson And Associates 10-100-30, 30-100-30 23,740.00$ 7,580.00$ 9,220.00$ -$

15 Glendora Employment 10-100-30, 30-100-30 -$ -$ -$ 10,791.49$

16 Lockwood, Andrews & Newman 10-100-30, 30-100-30 -$ -$ -$ -$

17 Kristofer Olsen 10-100-30, 30-100-30 4,110.00$ 3,360.00$ -$ -$

18 Landshapes 30-100-30 9,500.00$ -$ -$ -$

19 Liuzong 10-100-30, 11-100-30, 30-100-30, 31-100-30 -$ 82,950.00$ 58,590.00$ -$

20 Miller Spatial Service, LLC 10-100-30, 30-100-30 18,750.00$ 180,232.50$ 41,037.50$ 4,762.50$

21 MSA 30-100-30 10,950.00$ -$ -$ -$

22 More Services 10-100-30, 30-100-30, 31-100-30 635.00$ 520.00$ 205.00$ 450.00$

23 O2EPCM 10-100-30, 30-100-30 -$ -$ -$ -$

24 Ontario Blueprint 10-100-30, 30-100-30, 99-100-30 -$ -$ 14,074.56$ 325.62$

25 Pacrim 10-100-30 -$ -$ -$ -$

26 Profesional Eng. Center 10-100-30, 30-100-30, 31-100-30 38,730.00$ 26,360.00$ 23,610.00$ 5,940.00$

27 Raftelis 10-100-30 -$ -$ -$ -$

28 RGI 10-100-30, 30-100-30, 31-100-30 3,883.15$ 50,072.22$ 24,740.00$ -$

29 RHA Landscape Architects-Planners, Inc. 10-100-30 -$ -$ -$ -$

30 Spatial Wave 10-100-30, 30-100-30 49,790.05$ 33,086.38$ 72,434.58$ 174,184.68$

31 SRS 10-100-30, 30-100-30, 31-100-30 -$ -$ -$ -$

32 Stetson Engineers 10-100-30, 30-100-30, 99-100-30 185,817.37$ 135,905.16$ 127,678.62$ 80,877.81$

33 The Prizm Group 10-100-30 -$ 20,036.00$ -$ -$

34 Tom Dodson 10-100-30, 30-100-30, 31-100-30 42,086.14$ 19,767.44$ 10,987.90$ 8,025.65$

35 Walter Allison 10-100-30, 30-100-30 13,635.00$ 8,761.25$ -$ -$

36 Watearth 10-100-30, 30-100-30 -$ -$ -$ -$

37 Westland 10-100-30 -$ 14,923.33$ -$ -$

1,325,151.11$ 1,105,920.74$ 738,003.64$ 438,039.39$

Outside services purchased to supplement for a shortfall of staffing

2017 2018 Total 6 years

-$ 6,742.33$ 6,742.33$

-$ 22,137.20$ 22,137.20$

-$ -$ 158,080.00$

-$ -$ 537,110.62$

-$ 4,410.00$ 22,310.00$

101,780.00$ 825,687.50$ 1,065,837.50$

-$ -$ 99,661.33$

175,339.91$ 142,048.36$ 827,694.12$

121,376.48$ 169,552.35$ 326,502.83$

6,950.00$ 21,635.40$ 55,442.42$

-$ 7,397.50$ 7,397.50$

4,940.00$ 3,990.00$ 14,180.00$

-$ 126,880.00$ 551,769.16$

24,220.00$ 14,231.00$ 78,991.00$

43,386.89$ 185,633.28$ 239,811.66$

-$ 177,001.26$ 177,001.26$

-$ -$ 7,470.00$

-$ -$ 9,500.00$

-$ -$ 141,540.00$

14,050.00$ -$ 258,832.50$

-$ -$ 10,950.00$

2,872.85$ -$ 4,682.85$

-$ 128,400.00$ 128,400.00$

-$ 9,673.26$ 24,073.44$

-$ 68,337.16$ 68,337.16$

40,173.00$ 66,824.00$ 201,637.00$

-$ 62,056.22$ 62,056.22$

5,145.00$ 51,875.00$ 135,715.37$

-$ 2,200.00$ 2,200.00$

45,079.99$ 268,332.00$ 642,907.68$

27,410.00$ 195,024.20$ 222,434.20$

242,634.98$ 45,315.06$ 818,229.00$

-$ 1,490.00$ 21,526.00$

41,104.27$ 52,471.37$ 174,442.77$

-$ -$ 22,396.25$

-$ 55,306.05$ 55,306.05$

-$ 74,058.73$ 88,982.06$

896,463.37$ 2,788,709.23$ 7,292,287.48$

Outside services purchased to supplement for a shortfall of staffing


Response to Public Advocates' Data Request JJS-001, 1.d

[A] [B] [C] [D]

2020

Overall2019 2020 Capitalization Amount

Annual Annual Rate to Capital -New Engineering Positions Requested Salary Salary Applied (As Filed)

GIS Developer $0 $85,000 8.27% $7,026

Field Engineer $0 $75,000 8.27% $6,199

Engineering Assistant $0 $70,000 8.27% $5,786

Senior Engineer $0 $110,000 8.27% $9,092

Surveyor $0 $85,000 8.27% $7,026

Assistant Engineer $0 $80,000 8.27% $6,613

Project Manager $0 $75,000 8.27% $6,199

Designer $0 $75,000 8.27% $6,199

$0 $655,000 8.27% $54,142

Sources:

Columns A, B, J: Payroll Work Paper PR2, lines 60-67Columns C, K: Payroll Work Paper PR11, line 52 (Account 100-3)Columns F, N: Average Engineering Dept. payroll capitalization rate for 26 pay periods ending May 26, 2018.

[E] [F] [G] [H] [I] [J] [K]

2020 2021

Eng. Dept.- OverallAmount Specific Increase / 2021 Capitalization

to Expense - Capitalization Amount Amount (Decrease) Annual Rate(As Filed) Rate to Capital - to Expense - to Expense Salary Applied

$77,974 86% $73,100 $11,900 ($66,074) $86,615 8.27%$68,801 86% $64,500 $10,500 ($58,301) $76,425 8.27%$64,214 86% $60,200 $9,800 ($54,414) $71,330 8.27%

$100,908 86% $94,600 $15,400 ($85,508) $112,090 8.27%$77,974 86% $73,100 $11,900 ($66,074) $86,615 8.27%$73,387 86% $68,800 $11,200 ($62,187) $81,520 8.27%$68,801 86% $64,500 $10,500 ($58,301) $76,425 8.27%$68,801 86% $64,500 $10,500 ($58,301) $76,425 8.27%

$600,858 86% $563,300 $91,700 ($509,158) $667,445 8.27%

[L] [M] [N] [O] [P] [Q]

2021

Eng. Dept.-Amount Amount Specific Increase /

to Capital - to Expense - Capitalization Amount Amount (Decrease)(As Filed) (As Filed) Rate to Capital to Expense to Expense

$7,160 $79,455 86% $74,489 $12,126 ($67,329)$6,317 $70,108 86% $65,726 $10,700 ($59,408)$5,896 $65,434 86% $61,344 $9,986 ($55,448)$9,265 $102,825 86% $96,397 $15,693 ($87,132)$7,160 $79,455 86% $74,489 $12,126 ($67,329)$6,738 $74,782 86% $70,107 $11,413 ($63,369)$6,317 $70,108 86% $65,726 $10,700 ($59,408)$6,317 $70,108 86% $65,726 $10,700 ($59,408)

$55,170 $612,275 86% $574,003 $93,442 ($518,832)

Attachment 2-2

11142 GARVEY AVENUE • P.O. BOX 6010 • EL MONTE, CALIFORNIA 91734-2010 • (626) 448-6183 • Fax (626) 448-5530

April 16, 2019 James Simmons Water Branch, Cal PA California Public Utilities Commission 505 Van Ness Avenue San Francisco, CA 94102 (by email) Re: Response to Data Request No. JJS-006 (Cost of New Positions) Dear Mr. Simmons: In response to your data request dated March 22, 2019, in A.19-01-001, San Gabriel Valley Water Company (San Gabriel or Company) provides the following responses: REQUEST NO. 1: Throughout his Testimony, Mr. Reiker refers to SGVWC’s use of Outside Services to perform tasks for which it cannot perform due to its current staffing shortages. Public Advocates notes the following examples of these: “San Gabriel hired outside consultants to manage and develop the GIS and expand its capabilities. With help from these consultants, San Gabriel has expanded the capabilities of its GIS as a repository for water system information, which includes tools for managing the engineering work load and solving routine problems. San Gabriel is now seeking to bring this GIS expertise in- house, which will save costs associated with paying outside consultants to perform these critical, time-sensitive tasks. (p. 27.); “Due to the numerous ongoing projects in both the Company’s divisions, San Gabriel has retained consultants to augment the staff of the construction group and to cover for the inspectors.” (p. 30); “In order to coordinate and distribute the workload on a temporary basis, San Gabriel has retained consultants to assist with plant and pipeline construction project inspections and related office work. However, San Gabriel can minimize the additional costs associated with hiring outside consultants by hiring two additional Field Engineers as direct employees.” (p. 32.);

James Simmons -2- April 16, 2019 Response to JJS-006

“As a temporary solution, San Gabriel has hired four separate consulting firms to assist in the design of six plant projects and to perform SWPPP inspections at four on-going construction sites. (p. 35.);

“For plant projects, San Gabriel hires professional survey consultants to conduct boundary and topographic surveys, which can be costly.” (p. 37.);

“Unfortunately, this civil engineer has retired and San Gabriel now relies on outside consultants to review and sign easement documents, which has had a negative impact on project schedules.” (p. 38.);

“As a temporary solution, San Gabriel has hired four separate consulting firms to assist in the design of six plant projects and SWPPP inspections for the construction sites. For example, the yard piping plans for Plant F31 in the Fontana Water Company division and those for Plant No. 1 in the Los Angeles County Division are currently being designed by outside consultants. With the addition of an Assistant Engineer, San Gabriel will be able to design those two projects in-house, providing the Company with more control over the schedule and priority of such projects.” (p. 41.)

“By hiring an additional permanent Designer, the Company will be able to reduce high outside consultant costs for water service applications and retain employees with design experience that is transferable to similar projects. (p. 45.)

a. Has SGVWC performed a Cost Benefit Analyses that supports the cost-

effectiveness of SGVWC’s proposed use of new, additional internal positions to replace its purchase of Outside Services to fulfill staffing shortages? If SGVWC has, please confirm that, in its Cost Benefit analyses, SGVWC has included all costs of the proposed new positions, including payroll taxes and fringe benefits, and that it has considered the effects of escalation of historical data in order to show costs on a comparable, constant dollar basis.

b. If the answer to Q. 1.a. supports the conclusion that SGVWC’s internal labor costs are less costly than its purchases of Outside Services, show where the reduced costs that SGVWC expects from its request for new positions are reflected in the workpaper calculations supporting its current GRC Application. If it has not reflected the expected reduced costs associated with adding new positions instead of purchasing supplemental staffing resources, please explain why it has not.


RESPONSE NO. 1:

a. Yes. San Gabriel performed a cost-benefit analysis of San Gabriel’s spending on outside services over the past six years along with what the corresponding reduction in spending would have been as a result of having employees working directly for San Gabriel and providing the same services as the outside services firms. The total present value of the annual spending on consultants was calculated in 2019 dollars by applying a 2.5% annual escalation factor in accordance with Bureau of Labor Statistics Data Employment Cost Index related to Professional, Scientific, and Technical Services. Because the new positions are planned to offset the majority of the expenditures on outside services by providing the same services in-house that San Gabriel has retained consultants to provide, to account for the consulting services that San Gabriel will still need to retain in the future, the total present value of outside services was reduced by 20%, which amounts to nearly $250,000 annually. This amount is planned for San Gabriel to retain specialized engineering services, such as geotechnical investigations, structural engineering, electrical engineering, mechanical engineering, and master planning consultants. San Gabriel allocated 80% of the average annual present value of outside consulting services to the costs of new positions that San Gabriel is planning to hire. The costs related to hiring an employee directly for San Gabriel include the annual salary and fringe benefits, such as payroll taxes, health insurance, life insurance, long-term disability insurance, workers’ compensation insurance, 401k, vacation pay, holidays and sick leave. In the cost-benefit analysis, the actual costs of outside services are reported annually for each outside services firm. The cost-benefit analysis considers that 75% of the costs of the proposed employee positions will be utilized to offset the costs of outside services firms to perform the duties that these new positions will perform. The remaining 25% of the costs of the proposed employee positions will be spent on general duty expenses, including, but not limited to, answering inquiries from customers, visits to job sites to monitor projects, attending meetings with and responding to inquiries from San Gabriel’s other departments, coordinating with city and county agencies, reviewing reports, supervision, training, mentoring, and other office tasks. This would allow employees approximately 10 hours per week, or two hours per day, to complete these general duties. For instance, currently all of the engineering employees spend an average of 85% of their time working on capital projects, and many of them consistently spend 100% of their time working on capital projects. Because these employees are spending 100% of their time on projects, these employees have no time for training, mentoring, attending meetings, visiting project sites, and investing time for the future growth of employees and the company and for helping customers. For example, because of the limited time, currently the Engineering Department is still utilizing the same standards and specifications from 1976; the standards and specifications have not been improved or updated yet. On top of that, San Gabriel files a total


company GRC every three years, which requires a tremendous amount of time and effort to prepare and process. As a result, San Gabriel’s staff either stays late or works over the weekend to work on capital projects and the GRC, in addition to making up time for these general duties. The remaining 25% of the costs of the proposed positions will enable employees to catch up with these general duties. The cost-benefit analysis shows that all of the proposed positions benefit San Gabriel by reducing San Gabriel’s spending on outside services, by reducing the time and effort required by the Engineering Department staff to review and manage the work of the consultants, and by enabling San Gabriel to manage its current workload by effectively balancing the workload at the level of the staff positions and their capabilities.

An additional benefit of hiring the new positions will be that San Gabriel will not need to spend additional time to review and manage the work of the consultants. When retaining and working with consultants, San Gabriel must spend additional time to review and manage the work of the consultants. Whenever San Gabriel retains consultants to perform functions and tasks related to engineering, including planning, design, construction and administration, existing staff, including, but not limited to the Engineer, Project Manager, Design Manager, Chief Engineer and Vice President – Engineering, must also be utilized for managing the consultants. Quality control, review and management duties include supervision of the work of the consultant, review and checking of plans and calculations, preparation of review reports, attending meetings with consultants, preparing correspondence, processing pay requests, and management of the schedule and budget for the work of the consultants and to ensure compliance with San Gabriel’s engineering and construction standards and specifications, water industry codes and standards, building codes and applicable laws. San Gabriel returns corrections to the consultants, and the price to process these corrections is included in the price San Gabriel pays to its consultants. As a result, the consulting costs were increased by 10% to account for duties related to quality control, review and checking of the work submitted by consultants.

Designing capital projects in-house is more cost-effective than retaining consultants. When a capital project is designed directly by San Gabriel’s Engineering Department staff, San Gabriel does not need to spend additional time and effort to check the work of consultants because the work is performed by staff who have a high degree of familiarity with San Gabriel’s water system design and construction standards and because the work is managed directly by San Gabriel’s managers. Moreover, during the construction of the project, San Gabriel will have more timely responses from employees than from consultants in order to avoid schedule delays when responding to requests for information from contractors regarding the designs. Consultants can take several days to issue responses to requests for information during construction, and this level of responsiveness can result in impacts to both the construction schedule and cost.


For example, San Gabriel has completed designs for three ion exchange treatment systems. The design for the Plant B6 ion exchange treatment system was performed by a consultant, while the designs for the Plant F21 and F23 ion exchange treatment systems were performed in-house. All three projects included a similar scope of work. However, the cost for a consultant to design the Plant B6 treatment system in its entirety was more than $200,000. This amount is more than double the cost for San Gabriel to perform similar services in-house to design the Plant F23 treatment system, which amounts to less than $88,000. Another benefit to performing the design services in-house is that the Engineering Department employees learn and grow from the experience and then transfer knowledge to similar projects, which saves time and reduces costs dramatically. For instance, in the case of the Plant F21 treatment system design, San Gabriel was able to apply knowledge gained previously from the design of the Plant F23 ion exchange system to save time, effort and costs. As a result, the cost of completing the Plant F21 ion exchange treatment system design by providing design services in-house was approximately $22,000, and was designed and built in less than eight months. If a consultant were involved in this project, the design would have required $200,000 and a year for the design.

The results of the cost-benefit analysis provided in \JJS-006 ATTACHMENT 1.xlsx\ show that San Gabriel would have reduced its expenditures on outside services firms by approximately $978,000 annually. If the additional time required by San Gabriel’s employees to perform quality control on the work of the consultants is considered, then consulting-related costs can be reduced by more than $1,075,000. The employees performing the same functions as consultants would also result in savings of more than $252,000 annually. The reductions in spending and savings shown in the cost-benefit analysis that result from hiring additional employees actually demonstrate that the need for these positions has existed for several years already, and the Engineering Department is currently understaffed.

Even with the help of the consultants San Gabriel has retained, the staff in the Engineering Department has been overloaded and has needed to consistently work additional hours beyond the normal scope of their duties. For example, during the development of the water system master plan for both divisions, San Gabriel retained a consultant to perform the analysis of the data and update the master plan. However, Engineering Department staff was required to work closely with the consultant to perform the hydraulic modeling calibration, compile and provide water system data to the consultant, review and check the data and finalize the master plan documentation. Much of this work performed by San Gabriel’s employees to review and check the master plan was performed after hours, during evenings and on weekends, after the daily operations and business of the Engineering Department were completed. With these new positions, San Gabriel will be able to reduce its spending on outside services, provide time for


employees to perform general duties related to their positions, manage its workload, and bring up the number of staff to a reasonable level. As stated above, the results of the cost-benefit analysis are shown in \JJS-006 ATTACHMENT 1.xlsx\.

A detailed discussion of the cost-benefit analysis follows for each of the requested positions:

Project Manager: As shown in \JJS-006 ATTACHMENT 1.xlsx\, the Project Manager will result in a reduction of more than $131,000 in spending on outside services. Due to the need for San Gabriel to review and check the work of consultants, the actual cost of the outside services will increase by 10% to more than $144,000. Additionally, at a 75% utilization rate, San Gabriel will save more than $14,000 annually by hiring an additional Project Manager. The position will enable San Gabriel to reduce its reliance on outside project management services, reduce its spending on consultants, and manage its projects from permitting through construction in-house.

Senior Engineer: The Senior Engineer position will result in a reduction of more than $251,000 in average annual spending on outside services. Due to the need for San Gabriel to review and check the work of consultants, the actual cost of the outside services will increase by 10% to more than $276,000. At a utilization rate of 75%, hiring a Senior Engineer directly in-house will save San Gabriel more than $145,000 annually. The position will enable San Gabriel to reduce its spending on outside services for engineering consultants to design and permit for its water production, storage, treatment and distribution facilities, including preparation and review of grading, drainage, fencing, walls, site, landscaping and electrical improvement plans.

Assistant Engineer: San Gabriel will reduce spending on outside consulting services by nearly $127,000 by hiring an Assistant Engineer to work in the Engineering Department and assist with the preparation of planning, design and permitting documentation for San Gabriel’s capital improvement projects, and to perform customer outreach to facilitate the planning, design, permitting and construction of San Gabriel’s developer projects. The actual cost for hiring consultants to perform the work of an Assistant Engineer will increase by 10% to approximately $140,000 per year, as a result of the need to review and check the work of the consultants. At a 75% utilization rate, the Assistant Engineer position will also save San Gabriel nearly $45,000 annually.

Field Engineer: The Field Engineer position will be employed to reduce San Gabriel’s spending on outside construction inspectors services that San Gabriel has needed to retain since 2017. The outside inspection services were needed to inspect and monitor construction of San Gabriel’s plant, pipeline and developer projects in both divisions. While San Gabriel has retained outside inspection


services to supplement a shortfall in inspection employees, San Gabriel has also had to compensate for the lack of construction inspection staff by utilizing design and project management employees to perform daily inspections.

Surveyor: The Surveyor position will be utilized to offset costs for San Gabriel to hire a professional surveyor. San Gabriel has retained survey consultants to perform surveys, such as engineering, topographic, and boundary surveys, needed to prepare designs, and construction staking and alignment surveys needed to perform construction. An in-house surveyor can be available whenever these services are needed, whereas consultant surveyors can take up to a week to schedule to perform these services. San Gabriel has also compensated for a lack of an in-house Surveyor by utilizing the designers, GIS Coordinator, Chief Engineer and Vice President – Engineering to prepare and review survey documents, such as easements and quitclaims. Therefore, having the Surveyor on staff will enable these staff to have more time for to perform the core engineering functions and daily duties required by their positions.

In addition to performing land surveys and preparing documents, the Surveyor will also be utilized to assist to perform asset management duties, such as surveying, logging, monitoring and updating condition and performance-related information in an asset registry database related to San Gabriel’s vertical assets. The Surveyor will also be responsible for locating the positions of San Gabriel’s linear assets, and working with the GIS staff by providing accurate coordinates for San Gabriel’s pipelines, services and meters, so that the GIS can be updated with accurate location information.

Designer: San Gabriel will reduce spending on outside services by more than $169,000 annually by hiring a Designer to work in the Engineering Department to design plant and pipeline projects using CAD, field check designs with Field Engineers, and perform related work. Due to the need to check the work of design consultants, the actual cost of retaining outside services to perform the functions on a Designer is estimated to increase by 10% to more than $186,000. Accordingly, the in-house Designer will save San Gabriel more than $97,000 annually. GIS Developer: San Gabriel will offset more than $100,000 annually in consulting costs related to the GIS Developer position. Because of the need to provide quality control, and review and check the work of the consultant, the actual cost of these consulting services will increase by 10% to approximately $112,000. As a result of hiring a GIS Developer directly with San Gabriel, San Gabriel will save more than $11,000 annually.

Engineering Assistant: San Gabriel has relied on outside services for project administration assistance related to preparing service agreements, preparing authorizations to bill, processing invoices, maintaining project files, and


processing pipeline, plant and developer projects for closing. Without the Engineering Assistant position, San Gabriel has had to utilize an Assistant Engineer and designers to complete these project administration tasks.

b. As explained in Exhibit SG-7 (page 8, line 5, through page 9, line 20), forecasted costs for capital projects in the Los Angeles County division are provided in ATTACHMENTS B, C and D to Exhibit SG-7, and forecasted costs for capital projects in the Fontana Water Company division are provided in ATTACHMENTS F and G to Exhibit SG-7. These individual capital project cost estimates, as well as project cost estimates for the General division, are summarized by individual utility plant account and budget year in ATTACHMENT A to Exhibit SG-7. The individual capital project cost estimates summarized in ATTACHMENT A to Exhibit SG-7 are also hard-coded into the revenue requirement work papers identified as \GenDivWorkpapers.xlsx\, \LAWorkpapers.xlsx\, and \FWCWorkpapers.xlsx\ for the General, Los Angeles County and Fontana Water Company division, respectively. For the General division, such costs are hard-coded into Work Paper GP1, which flow through the Utility Plant and Depreciation Reserve Work Papers GP2 through GP5 for the years 2019 through 2022, and are ultimately reflected in the Forecasted Utility Plant for the years 2019 through 2022 shown on Table 6C, and the proposed General division rate base which is allocated to the Los Angeles County and Fontana Water Company divisions in Tables 8A and 8B. For the Los Angeles County division, such capital costs are hard-coded into Work Papers LP1 and LP2, which flow through the Forecasted Utility Plant Additions and Depreciation Expense Work Papers LP3 through LP6 for the years 2019 through 2022, and Forecasted Depreciation Reserve Work Papers LP7 through LP10 for the years 2019 through 2022, and ultimately the proposed Los Angeles County division rate base shown in Table 10D. For the Fontana Water Company division, such capital costs are hard-coded into Work Papers FP1 and FP2, which flow through the Forecasted Utility Plant Additions and Depreciation Expense Work Papers FP3 through FP6 for the years 2019 through 2022, and Forecasted Depreciation Reserve Work Papers FP7 through FP10 for the years 2019 through 2022, and ultimately the proposed Fontana Water Company division rate base shown in Table 10D.

RESPONDING WITNESSES: Yucelen, Reiker REQUEST NO. 2: SGVWC’s Application is unclear regarding the bases of its cost estimates.

a. Do SGVWC’s plant and operating cost estimates depend on SGVWC’s higher


historical costs of Outside/Contract Services, or do they use SGVWC’s expected lower costs of its requested new positions?

b. If SGVWC’s answer to Request 2.a. is “Yes,” i.e. estimated plant and operating cost are based on SGVWC’s higher historical costs of Outside/Contract Services, please explain why SGVWC does not use the lower expected costs of internal labor costs for its plant and operating costs.

c. If SGVWC’s plant and operating cost estimates in this GRC reflect the lower costs of its requested new positions, show specifically where, in its current GRC workpapers SGVWC has reflected these lower costs

RESPONSE NO. 2:

a. Forecasted Plant/Capital Costs: As explained on page 69 (lines 5 – 11) of Exhibit SG-7, SGVWC utilizes a combination of resources, including its in-house personnel, and consultants and contractors, to design, permit and construct capital projects. If necessary, and/or whenever there is high demand from developers due to new development, the Company also utilizes staff augmentation and retains consultants to assist with the completion of capital projects. As further explained on pages 24 (line 25) through 25 (line 2) of Exhibit SG-7, in this GRC SGVWC included factors to account for engineering and design, inspection and testing, construction management, and administration costs. Estimates for these general costs are percentages of construction material, labor, equipment and fuel cost estimates for each improvement, and are based on historical data and the assumption of a fully staffed engineering department, which includes the additional requested engineering positions in this proceeding.

Forecasted Operating Expenses: SGVWC’s procedure for forecasting operating expenses is explained on pages 7 (line 23) through 11 (line 3) of Exhibit SG-6. Forecasted operating expenses are based on the continued use of SGVWC employees, with requested additional positions to address staffing shortages. As explained in SGVWC’s response to Data Request JJS-001 (Question 1), outside/contract services that were charged to operating expenses during 2013 – 2018, and therefore incorporated into SGVWC’s operating expense forecasts, were purchased in the normal course of business and are unrelated to staffing shortages. Therefore, such outside/contract services will not be reduced or supplanted by the hiring of the additional positions SGVWC requests in this GRC. However, as also explained in SGVWC’s response to Data Request JJS-001 (Question 1, part d), there may be a lower impact on forecasted labor expense specifically related to the additional requested engineering positions than is produced by SGVWC’s standard labor expense forecasting methodology.

b. n/a

c. Forecasted Plant/Capital Costs: As explained in Exhibit SG-7 (page 8, line 5, through page 9, line 20), forecasted costs for capital projects in the Los Angeles


County division are provided in ATTACHMENTS B, C and D to Exhibit SG-7, and forecasted costs for capital projects in the Fontana Water Company division are provided in ATTACHMENTS F and G to Exhibit SG-7. These individual capital project cost estimates, as well as project cost estimates for the General division, are summarized by individual utility plant account and budget year in ATTACHMENT A to Exhibit SG-7.

The individual capital project cost estimates summarized in ATTACHMENT A to Exhibit SG-7 are also hard-coded into the revenue requirement work papers identified as \GenDivWorkpapers.xlsx\, \LAWorkpapers.xlsx\, and \FWCWorkpapers.xlsx\ for the General, Los Angeles County and Fontana Water Company division, respectively. For the General division, such costs are hard-coded into Work Paper GP1, which flow through the Utility Plant and Depreciation Reserve Work Papers GP2 through GP5 for the years 2019 through 2022, and are ultimately reflected in the Forecasted Utility Plant for the years 2019 through 2022 shown on Table 6C, and the proposed General division rate base which is allocated to the Los Angeles County and Fontana Water Company divisions in Tables 8A and 8B. For the Los Angeles County division, such capital costs are hard-coded into Work Papers LP1 and LP2, which flow through the Forecasted Utility Plant Additions and Depreciation Expense Work Papers LP3 through LP6 for the years 2019 through 2022, and Forecasted Depreciation Reserve Work Papers LP7 through LP10 for the years 2019 through 2022, and ultimately the proposed Los Angeles County division rate base shown in Table 10D. For the Fontana Water Company division, such capital costs are hard-coded into Work Papers FP1 and FP2, which flow through the Forecasted Utility Plant Additions and Depreciation Expense Work Papers FP3 through FP6 for the years 2019 through 2022, and Forecasted Depreciation Reserve Work Papers FP7 through FP10 for the years 2019 through 2022, and ultimately the proposed Fontana Water Company division rate base shown in Table 10D. Forecasted Operating Costs: Forecasted operating expenses for employee payroll are developed in the payroll work papers identified as \PayrollWorkpapers.xlsx\. On each tab in the payroll work papers identified as Work Papers PR1 through PR8 appears a listing of existing employees and proposed new positions for each department within the Company. Also provided in payroll Work Papers PR1 through PR8 are the annual wages/salaries and the applicable taxable base for each employee/position. The total amount of forecasted payroll costs (both expensed and capitalized) for the years 2019, 2020 and 2021 are summarized on payroll Work Paper PR11 (see cells C5, D5 and E5). These total forecasted payroll costs are then allocated to the various operating expense accounts (accounts 711 – 805), clearing accounts (accounts


902 and 903), vacation, holiday and sick leave (account 230), and work in progress (account 100-3) for each of the forecasted years 2019, 2020 and 2021 on lines 10 through 52 of payroll Work Paper PR11, based on the Company’s experienced distribution of such costs. The specific payroll costs allocated to work in progress (account 100-3) on line 52 of payroll Work Paper PR11 are neither incorporated in nor reflected in the Company’s revenue requirement work papers because any necessary capitalized labor costs are already reflected in the individual capital project cost estimates included in the proposed capital budget. The forecasted payroll costs for each account shown on lines 10 through 52 of payroll Work Paper PR11 are linked to the General division, Los Angeles County division, and Fontana Water Company division revenue requirement work papers. For the General division, the forecasted payroll costs for each account are linked to General division Work Paper GEX10 (see cells B32 through E41). These forecasted payroll costs are further linked to the forecasted expenses for sub-account 01 (payroll) on Work Papers GEX1 through GEX3, and are summarized on Work Papers GEX4 through GEX6. These forecasted payroll expenses are ultimately reflected in SGVWC’s forecasted operating expenses for the General division on Tables 4B, 4C and 4D, which are allocated to the Los Angeles County and Fontana Water Company division. For the Los Angeles County division, the forecasted payroll costs for each account are linked to Los Angeles County division Work Paper LEX1. These forecasted payroll costs are further linked to the forecasted operation expenses for sub-account 01 (payroll) on Work Papers LEX2 through LEX5, forecasted maintenance expenses for sub-account 01 on Work Papers LEX8 through LEX10, and forecasted administrative and general expenses for sub-account 01 on Work Papers LEX13 and LEX14. Forecasted operation and maintenance payroll expenses are ultimately summarized on Table 5B, and forecasted administrative and general payroll expenses are ultimately summarized on Table 6B. All of these forecasted payroll expenses are reflected in the forecasted Summaries of Earnings at Present and Proposed rates shown on Tables 11B and 11C, respectively. For the Fontana Water Company division, the forecasted payroll costs for each account are linked to Fontana Water Company division Work Paper FEX1. These forecasted payroll costs are further linked to the forecasted operation expenses for sub-account 01 (payroll) on Work Papers FEX2 through FEX5, forecasted maintenance expenses for sub-account 01 on Work Papers FEX8 through FEX10, and forecasted administrative and general expenses for sub-account 01 on Work Papers FEX13 and FEX14. Forecasted operation and maintenance payroll expenses are ultimately summarized on Table 5B, and forecasted administrative and general payroll expenses are ultimately summarized on Table 6B. All of these forecasted payroll expenses are reflected


in the forecasted Summaries of Earnings at Present and Proposed rates shown on Tables 11B and 11C, respectively.

RESPONDING WITNESSES: Yucelen, Reiker REQUEST NO. 3: Mr. Reiker also refers to supplementing labor by use of two temporary position(s) that SGVWC has hired “to assist with the design of developers’ pipeline projects so regular employees can focus on the design of pipeline projects.” (Reiker, p. 44.)

a. Mr. Reiker states that SGVWC is proposing to replace two temporary employees with a new position in the current GRC. Identify where, in SGVWC’s forecasts in this GRC that SGVWC is proposing to replace these temporary employees with permanent new positions, how the costs associated with these replacements are included in SGVWC’s requested revenue requirements.

b. Identify any other labor services, including temporary labor, besides the two temporary employees Mr. Reiker mentions and those that SGVWC provided in Attachment 3 to its Response to JJS-001for Outside Services that SGVWC purchased to address staffing shortages.

c. Identify the capital and expense accounts to which SGVWC has historically charged these temporary labor costs.

d. Show where SGVWC has included these costs in its forecasted Results of Operations in this GRC.

e. A cost duplication would occur if SGVWC used the embedded supplemental staffing costs to forecast expenses and then overlaid these costs with the cost of new positions intended to replace those services. Show that SGVWC has not double counted the historical costs with the forecasted costs.

RESPONSE NO. 3:

a. Please note that the referenced testimony does not state that SGVWC has hired two temporary employees. Rather, the Company hired two temporary designers through outside consulting firms, Chow Engineering and O2EPCM, to perform work solely related to developer funded pipeline capital projects, and as such (1) these invoiced costs for consulting services are/were charged directly to such developer funded capital projects, and (2) such invoiced costs for consulting services were not relied upon as the basis for developing cost estimates in SGVWC’s proposed capital budget in this proceeding. The cost associated with the additional requested Designer position discussed on pages 43 (line 18) through 46 (line 2) of Exhibit SG-6 are shown on line 67 of payroll Work Paper PR2, and are included in the total forecasted payroll costs for 2019, 2020 and 2021 which are summarized on payroll Work Paper PR11 (see


cells C5, D5 and E5). These total forecasted payroll costs are then allocated to the various operating expense accounts, clearing accounts, vacation, holiday, sick leave, and work in progress, as explained in response to Question 2, part c, above.

b. As explained in SGVWC’s response to Data Request JJS-001 (Question 1), and in response to Question 2, part a, above, all outside services, including temporary labor, charged to operating expenses during 2013 – 2018 and therefore incorporated into SGVWC’s operating expense forecasts (and ultimately the proposed revenue requirement) in this GRC were purchased in the normal course of business and are unrelated to staffing shortages. As explained in SGVWC’s response to Data Request JJS-001 (Question 1, part b), outside services, including temporary labor, procured for the purpose of supplementing shortfalls in staffing because the Company does not currently have approved engineering positions to perform such work are listed in \JJS-001 ATTACHMENT 3.xlsx\, provided in response to Data Request JJS-001, Question 1, part b. The Company also notes that the costs associated with the two temporary designers that SGVWC retained through Chow Engineering and O2EPCM to perform work solely related to developer funded pipeline capital projects are included in \JJS-001 ATTACHMENT 3.xlsx\. As previously explained, the outside services costs listed on \JJS-001 ATTACHMENT 3.xlsx\ were charged to capital projects and were not relied upon as the basis for developing the individual capital project cost estimates for the forecasted budget years 2019 – 2022 reflected in SGVWC’s proposed revenue requirement.

c. This information was previously provided in response to Data Request JJS-001, Question 1, parts a, b and c.

d. As explained in the Company’s response to Data Request JJS-001, Question 1,

part d, and in the response to Question 3, part b above, all of the costs for outside services listed in \JJS-001 ATTACHMENT 3.xlsx\ were charged to capital projects, they were not relied upon as the basis for developing the individual capital project cost estimates for the forecasted budget years 2019 – 2022 reflected in SGVWC’s proposed revenue requirement.

e. Please see the Company’s response to Question 2, part a above, with respect to

Forecasted Operating Expenses. Forecasted operating expenses are based on the continued use of SGVWC employees, with requested additional positions to address staffing shortages. As explained in SGVWC’s response to Data Request JJS-001 (Question 1), outside/contract services that were charged to operating expenses during 2013 – 2018 (and therefore incorporated into SGVWC’s operating expense forecasts and the proposed revenue requirement) were purchased in the normal course of business and are unrelated to staffing shortages. Because such outside/contract services will not be reduced or


supplanted by the hiring of the additional positions SGVWC requests in this GRC, there is no duplication, overlay, or double counting of such costs in the proposed revenue requirement.

RESPONDING WITNESSES: Yucelen, Reiker END OF RESPONSE Please call me at (626) 448-6183 with any questions regarding this information. Sincerely, _____________/S/_____________ Joel M. Reiker Vice President, Regulatory Affairs /encl.

San Gabriel Valley Water Company

Engineering Department Positions

Cost-Benefit Analysis

Attachment 1

Outside Services Firm

A & I Reprographics 921$ -$ -$ -$ -$ -$ 20% 184$ -$ 80% 737$

A Cone Zone 3,025$ -$ 15% 454$ 25% 756$ -$ -$ 55% 1,664$ -$ 5% 151$

AKM 24,443$ 25% 6,111$ 70% 17,110$ -$ -$ -$ -$ -$ 5% 1,222$

Atkins 82,788$ 15% 12,418$ 14% 11,590$ -$ 5% 4,139$ 10% 8,279$ 55% 45,533$ -$ 1% 828$

Calvada 3,358$ -$ -$ -$ -$ 98% 3,290$ -$ -$ 2% 67$

Carollo 147,640$ 15% 22,146$ 35% 51,674$ 40% 59,056$ -$ -$ -$ -$ 10% 14,764$

Chartwell 14,577$ -$ -$ -$ -$ -$ 75% 10,932$ -$ 25% 3,644$

Civiltec 120,968$ 25% 30,242$ 30% 36,290$ -$ 25% 30,242$ 8% 9,677$ 10% 12,097$ -$ 2% 2,419$

Chow Engineering 11,023$ 49% 5,401$ 50% 5,512$ -$ -$ -$ -$ -$ 1% 110$

Converse Consultants 7,994$ 10% 799$ 15% 1,199$ -$ 60% 4,796$ -$ -$ -$ 15% 1,199$

Corrpro 1,011$ 10% 101$ 20% 202$ 30% 303$ 35% 354$ -$ -$ -$ 5% 51$

Dawson Surveying 2,033$ -$ -$ -$ -$ 100% 2,033$ -$ -$ -$

DCSE, Inc. 80,856$ 15% 12,128$ 24% 19,405$ 30% 24,257$ -$ 10% 8,086$ 20% 16,171$ -$ 1% 809$

Eadson And Associates 11,509$ -$ -$ -$ -$ 100% 11,509$ -$ -$ -$

Glendora Employment 32,997$ -$ -$ -$ -$ -$ 75% 24,748$ -$ 25% 8,249$

Lockwood, Andrews & Newman 24,190$ 50% 12,095$ 5% 1,210$ -$ -$ -$ 44% 10,644$ -$ 1% 242$

Kristofer Olsen 1,142$ -$ 100% 1,142$ -$ -$ -$ -$ -$ -$

Landshapes 1,469$ 20% 294$ 20% 294$ 20% 294$ -$ -$ 40% 588$ -$ -$

Liuzong 21,136$ -$ 100% 21,136$ -$ -$ -$ -$ -$ -$

Miller Spatial Service 38,780$ -$ -$ -$ -$ -$ -$ 98% 38,004$ 2% 776$

MSA 1,693$ 15% 254$ 40% 677$ 20% 339$ -$ -$ -$ -$ 25% 423$

More Services 674$ -$ -$ -$ -$ -$ -$ -$ 100% 674$

Ontario Blueprint 3,440$ -$ -$ -$ -$ -$ 20% 688$ -$ 80% 2,752$

Pacrim 9,339$ 10% 934$ 15% 1,401$ -$ -$ -$ 70% 6,538$ -$ 5% 467$

Professional Engineering Center 29,053$ -$ 20% 5,811$ 10% 2,905$ 10% 2,905$ -$ 50% 14,527$ -$ 10% 2,905$

Raftelis 8,481$ 25% 2,120$ 73% 6,191$ -$ -$ -$ -$ -$ 2% 170$

RGI 19,605$ 19% 3,725$ 20% 3,921$ 20% 3,921$ 20% 3,921$ -$ 20% 3,921$ -$ 1% 196$

RHA Landscape Architects-Planners 301$ 20% 60$ 20% 60$ 20% 60$ -$ -$ 40% 120$ -$ -$

Spatial Wave 91,348$ -$ -$ -$ -$ 30% 27,404$ -$ 70% 63,944$ -$

SRS 10,684$ -$ -$ -$ 100% 10,684$ -$ -$ -$ -$

Stetson Engineers 119,820$ 15% 17,973$ 40% 47,928$ 20% 23,964$ -$ -$ 15% 17,973$ -$ 10% 11,982$

The Prizm Group 3,226$ -$ -$ -$ -$ 100% 3,226$ -$ -$ -$

Tom Dodson 25,188$ 15% 3,778$ 40% 10,075$ 20% 5,038$ -$ -$ -$ -$ 25% 6,297$

Walter Allison 3,430$ -$ 75% 2,572$ -$ -$ 20% 686$ -$ -$ 5% 171$

Watearth 7,558$ 5% 378$ 5% 378$ 55% 4,157$ 25% 1,890$ -$ 8% 605$ -$ 2% 151$

Westland 12,373$ 5% 619$ 39% 4,825$ 15% 1,856$ -$ 20% 2,475$ 20% 2,475$ -$ 1% 124$

Totals 978,075$ 131,577$ 251,059$ 126,906$ 58,931$ 76,665$ 169,407$ 101,948$ 61,581$

Total Cost of Outside Services (Including Additional 10% Management Costs) 1,075,883$ 144,735$ 276,165$ 139,597$ 64,825$ 84,331$ 186,348$ 112,143$ 67,739$

Total Annual Salary per New Employee and Fringe Benefits 1,098,172$ 173,811$ 173,811$ 126,408$ 118,508$ 134,309$ 118,508$ 134,309$ 118,508$

Total Annual Salary per New Employee and Fringe Benefits with 75% Utilization 823,629$ 130,358$ 130,358$ 94,806$ 88,881$ 100,732$ 88,881$ 100,732$ 88,881$

Total Anticipated Saving on Outside Services with New Employees 252,254$ 14,377$ 145,807$ 44,791$ -$ -$ 97,467$ 11,411$ -$

Outside Services

Offset by New

Employees -

80% of

Average Annual

(2019)

Proportion of Services Purchased to Supplement for a Shortfall in Staffing per Staff Position in 2019 Dollars

Project Manager Senior Engineer Assistant Engineer Field Engineer Surveyor Designer GIS Developer Engineering Assistant

Attachment 3-1


February 8, 2019 James Simmons Water Branch, Cal PA California Public Utilities Commission 505 Van Ness Avenue San Francisco, CA 94102

by electronic mail only

Subject: Response to Data Request No. JJS-002 (IT Project) Dear Mr. Simmons:

In response to your data request dated February 1, 2019, in A.19-01-001, San Gabriel Valley Water Company (San Gabriel) responds as follows: REQUEST No. 1: Please provide the Job Summary (project cost tracking report) for the Information Technology (IT) Upgrade Project, showing the costs tracked by month/year and the specific accounts charged for Phase 1. Show all related accounting and adjusting journal entries made for the IT Upgrade Project. RESPONSE No. 1: Please see ATTACHMENT 1 hereto.

RESPONDING WITNESS: Harris REQUEST No. 2: For the period 7/1/2017 through the present (or the most recent period for which data is available), for Phase 1 of the IT Project, provide a comparison by month and year of the authorized costs of: 1) plant; and 2) operating expenses (including the cost of the previously authorized 2 new IT positions) with the actual costs incurred. Please include in SGVWC's response to this request a comparison of the costs for: 1) The 2 IT positions authorized in D.17-06-008, including salary, overhead, and benefits, which were included in the prior GRC's revenue requirements with 2) The actual costs SGVWC has incurred for the 2 new authorized IT positions for each month beginning 7/1/2017 to the present. a. Compare the original IT Upgrade implementation schedule authorized in the prior

GRC with the actual implementation achieved. If the IT Upgrade has fallen

Mr. Simmons -2- February 08, 2019 Response to JJS-002

behind the implementation schedule authorized in the prior GRC, provide the specific reasons for the delays.

b. Does SGVWC expect these delays to persist? If so, show how will these delays

affect the schedule that Mr. Harris gives, which shows an "Implementation kick-off" date of May 2020 and a "Go live" date of September 2021? (SG-5, p. 32.)

c. If the answer to Q. 2.b. is "Yes," please provide a revised implementation

schedule that reflects SGVWC's most recent outlook. RESPONSE No. 2: Please see ATTACHMENT 2 hereto.

a. The timeline below shows the original IT Upgrade implementation schedule authorized in the prior GRC:

07-1

7

08-1

7

09-1

7

10-1

7

11-1

7

12-1

7

01-1

8

02-1

8

03-1

8

04-1

8

05-1

8

06-1

8

07-1

8

08-1

8

09-1

8

10-1

8

11-1

8

12-1

8

01-1

9

02-1

9

03-1

9

04-1

9

05-1

9

06-1

9

07-1

9

08-1

9

09-1

9

10-1

9

11-1

9

12-1

9

Month 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

Selection

Contract Negotiations

Prep

Implementation

Post Go-live Support

IT Upgrade implementation schedule from A.16-01-002

The actual implementation schedule achieved, and the updated projection is shown below:

IT Upgrage implementation schedule achieved and projected in A.19-01-001

07-1

7

08-1

7

09-1

7

10-1

7

11-1

7

12-1

7

01-1

8

02-1

8

03-1

8

04-1

8

05-1

8

06-1

8

07-1

8

08-1

8

09-1

8

10-1

8

11-1

8

12-1

8

01-1

9

02-1

9

03-1

9

04-1

9

05-1

9

06-1

9

07-1

9

08-1

9

09-1

9

10-1

9

11-1

9

12-1

9

01-2

0

02-2

0

03-2

0

04-2

0

05-2

0

Month 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35

Selection

Contract Negotiations

Prep

Implementation

Post Go-live Support

The actual implementation schedule lagged behind the original forecast primarily due to the amount of time taken to develop the request for proposals (RFP), select a vendor, and negotiate contracts/statement of work. The implementation schedule shown above is consistent with the agreed statement of work with the vendor.

b. No. The delays in the selection process were one-time delays as company staff

got up to speed with the process of developing an RFP for this project. Additionally, the original schedule optimistically allowed very little time for contract/statement of work negotiations. The lessons learned from that


experience have been incorporated into the project schedule for the CIS portion of the project.

c. N/A. RESPONDING WITNESS: Harris REQUEST No. 3: Mr. Harris states that, while specific cost projections have not yet been received, the total cost will not exceed the hard cap adopted in D.17-06-008 of $14 million. (SG-5, p. 31.) a. Provide a detailed forecast for the IT Upgrade Project, by month/year and identify

the specific amounts by account that SGVWC includes in its forecasted costs for this project in its Application.

b. Specify which lines/account titles in the Application file entitled "General Division

Budget 2019-2022.pdf” include the capital costs? (See Att. 1 to JJS-002 (IT Budget) - General Division Budget 2019-2022.pdf, attached.)

c. Specify the lines/account titles in the Application file entitled "General Division

Budget 2019-2022.pdf' that include the expenses related to the IT Upgrade. (See spreadsheet GenDivWorkpapers.xlsx, Tab GEX3.)

RESPONSE No. 3:

a. Please see ATTACHMENT 3 hereto.

b. The capital costs for the It Upgrade are included in Account 372 – Office Equipment, and are shown in the file titled "General Division Budget 2019-2022.pdf," and on the lines titled “Financial Management Information System (FMIS) and Work Management System (WMS) Implementation” and “Customer Information System (CIS) Implementation.” The General Office Budget shows costs of $3,391,700 for 2019 and $1,497,000 for 2020, for a total cost of $4,888,700. These amounts were developed based on preliminary amounts. Since the development of these amounts, final contracts were signed and the updated costs are $3,391,700 for 2019 and $1,240,600 for 2020.

c. The file titled "General Division Budget 2019-2022.pdf" does not contain any

expenses for the IT Upgrade. Expenses are included in the file "GenDivWorkpapers.xlsx" on tab GEX3, line 18 Account 799 – Miscellaneous Expense and on line 30 "Cloud-Based Software Service Fees".

RESPONDING WITNESS: Harris


REQUEST No. 4: Mr. Harris refers to Attachment K, a comparison of the revenue requirement of cloud-based software with a traditional software purchase, apparently applicable to the Phase 1 Implementation. (SG-5, pp. 29-30.) The comparison shows a total revenue requirement of $1,465,729 for a cloud-based software and $1,877,803 for a traditional purchased software, resulting in a 28% higher revenue requirement for the traditional approach over a cloud-based software, which equates to a cost savings of approximately 22% for the cloud-based system. Mr. Harris notes that the cost savings are primarily attributable to the higher capital cost for a traditional software purchase, which is shown in Attachment K as $2,153,000 for traditional software compared to a cost of only $153,000 for cloud-based software. However, Mr. Harris notes that in a traditional software purchase, there is likely to be a higher implementation cost due to the need to configure the hardware and load software. Nevertheless, Mr. Harris says that, for this analysis, SGVWC kept implementation costs the same.

a. Provide Attachment K in Excel spreadsheet format that includes all the calculations inherent in this schedule.

b. Explain why the relatively lower implementation costs for cloud-based software as identified by Mr. Harris, are not incorporated in the cost savings calculation (Attachment K.)

c. Provide a re-calculation of the cost comparison that fully reflects the cloud-based software's lower- implementation costs vs. the traditional software's higher costs, which Mr. Harris says have not been reflected in this calculation.

d. The analysis on Attachment K shows a total capital cost of $6,597,490 (including a depreciation reserve cost of $314,857) for the traditional purchased software alternative, while SGVWC reports that the total amount that the Commission approved for the Phase 1 implementation costs is $5,751,600. Provide a breakdown of the authorized $5,751,600 and explain how it compares with the costs (both capital and expenses) shown in Attachment K.

e. Please provide cost justification for Phases 1 and 2 of the IT Upgrade in this GRC.

f. If it has not done so, provide SGVWC's re-calculated IT Upgrade cost budget for

the IT Upgrade (both phases) that reflects the lower expected costs (capital and expenses) of a cloud-based system. If SGVWC has reflected the lower cloud-based costs, please direct Public Advocates to where in SGVWC's Application and/or workpapers SGVWC has reflected the expected reduction of estimated costs. If the project costs included in SGVWC's Application do not reflect cloud-based costs savings, provide updated budgeted numbers for both Phases 1 and 2 that reflect the lower revenue requirements associated with a cloud-based IT


Upgrade. SGVWC indicates that these cost savings are appropriate for Phase 1, based on the latest data presented in Attachment K.

g. Please provide a complete justification for SGVWC's requested total cost of the

entire IT Upgrades of $14 million considering the cost savings that SGVWC calculates attributable to use of a cloud-based information system and other related capabilities, compared with the use of a traditional purchased software approach.

RESPONSE No. 4: a. Please see ATTACHMENT 4 hereto. b. The costs for cloud-based software, including the lower implementation costs,

are shown on Attachment K. The increased costs for traditional software implementation, primarily the costs of preparing servers, back-ups, and operating system maintenance fees were not developed for the comparison.

c. Please see the response to 4b. d. Please see ATTACHMENT 5 hereto. e. Please see ATTACHMENT 6; SGVWC's response to deficiencies related to San

Gabriel Valley Water Company's proposed application filed on November 2, 2015 pages 8 – 10, Rebuttal Testimony of David M. Batt pages 10 – 12, Settlement Agreement Between The Office of Rate Payer Advocates and San Gabriel Valley Water Company on Issues Presented in the Above-Captioned (A.16-01-002) General Rate Case page 9, and Decision 17-06-008 pages 12 – 13.

f. Please see the response to 3a and ATTACHMENT 3 hereto, which shows a total

IT Upgrade Project cost of $13,332,000 which is nearly $700,000 less than the hard cap of $14,000,000 agreed to by all parties to the settlement agreement in A.16-01-002. SGVWC has not yet developed an RFP, made a vendor selection, or negotiated a contract for implementation of Phase 2. Until that detailed review and analysis is completed, SGVWC cannot say with certainty that Phase 2 will be cloud-based software.

g. Please see the response to 5f. SGVWC has incorporated the known cloud-

based software savings into its request. Since a vendor selection has not yet been made for Phase 2 of the IT Upgrade Project, SGVWC cannot say with certainty that Phase 2 will be cloud-based software. Savings from Phase 1 are included in SGVWC’s forecast.

RESPONDING WITNESS: Harris


REQUEST No. 5: Regarding the new positions related to the IT Upgrade (SG-5, pp. 32-33): a. Has SGVWC filled the two positions authorized in the prior GRC related to the IT

Upgrade? b. If these positions have not been filled, explain why they have not been. c. When (month/year) does SGVWC plan to fill: 1) The two previously authorized

positions (if they have not already been filled); and 2) The two additional IT positions requested in this GRC?

d. Identify where the costs of these positions are included in revenue requirements

in the Application. e. Identify the major job descriptions and responsibility differences among the four

IT positions mentioned in item 5(c) above. RESPONSE No. 5: a. For the two positions authorized for the IT Upgrade in the prior GRC, SGVWC

has filled one of the positions and anticipates filling the other position in the first quarter of 2019.

b. See response to 5a. SGVWC postponed filling these positions until a vendor had

been chosen allowing us to better fit job requirements with the upgraded software systems.

c. One of the positions was filled in December 2018 and SGVWC anticipates filling

the other position in March 2019. SGVWC anticipates filling the two additional positions in July 2020.

d. Costs for these positions are included in Account 791 – A&G Salaries. e. Please see ATTACHMENT 7 hereto. RESPONDING WITNESS: Harris Please call me at (626) 448-6183 with any questions regarding this information.


Sincerely,

_____________/S/_____________

Joel M. Reiker Vice President, Regulatory Affairs

electronic attachments

Software

on Premise as Service

Incremental Revenue Requirement Calculation

Software Costs 2153000

Annual maintenance cost rate 20%

Annual Software Licensing & Support 430600

Cloud services

Total annual costs 430600

Year 1 430600

Year 2 430600

Year 3 430600

Year 4 430600

Year 5 430600

NPV of increased annual costs for cloud services

Agreed Cap for computer system upgrade 14,000,000

Less

FMIS, WMS costs 4,632,347

NPV of increased annual costs for cloud services 56,370

Remainder 9,311,283

2019 2020 2021 2022 Total

FMIS and WMS 3,742 1,497 - - 5,239

CIS - 2,900 5,800 - 8,700

Total 3,742 4,397 5,800 - 13,939

14000

5751.6

8248.4

Computer System Upgrade (in 000's)

Proposed

Software

as Service

153750

22%

33825

382611 (5 year average)

416436

416436 -14164

416436 -14164

416436 -14164

416436 -14164

416436 -14164

-56,370

AL J / SPT / Iii/ jt2 Date of Issuance 6/16/2017

Decision 17-06-008 June 15, 2017

BEFORE THE PUBLIC UTILITIES COMMISSION OF THE STATE OF CALIFORNIA

In the Matter of the Application of San Gabriel Valley Water Company (U337W) for Authority to Increase Rates Charged for Water Service in its Los Angeles County Division by $14,476,800 or 24.8% in July 2017, $3,599,800 or 5.0% in July 2018, and $4,778,200 or 6.4 % in July 2019, and in its Fontana Water Company division by $20,607,600 or 38.6% in July 2017, $1,760,400 or 2.3% in July 2018, and $2,664,800 or 3.4 % in July 2019.

Application 16-01-002 (Filed January 4, 2016)

DECISION APPROVING SETTLEMENT AND

AUTHORIZING REVENUE REQUIREMENTS FOR THE


190658218 -1 -

Attachment 4-1


May 16, 2019 James Simmons Water Branch, Cal PA California Public Utilities Commission 505 Van Ness Avenue San Francisco, CA 94102 (by email) Re: Response to Data Request No. JJS-008 (Outside Services & Engineering Payroll) Dear Mr. Simmons: In response to your data request dated May 8, 2019, in A.19-01-001, San Gabriel Valley Water Company (San Gabriel or Company) provides the following responses: REQUEST NO. 1: In SGVWC’s Response to DR JJS-007, ATTACHMENT 1.xlsx, SGVWC states that it provided a breakdown of the capitalized costs of Outside Services for each year by division, and whether the project is funded by developers or San Gabriel. However, many line items do not provide the requested breakdown between Company- and Developer-funded costs. For example, beginning in cell E49, E96-E99, and E218-E242, etc., the costs are designated “CO./265,” or “CO./ [other Developer code], which does not provide the requested breakdown between the two types of funding. RESPONSE NO. 1: Please refer to \JJS-008 ATTACHMENT 1.xlsx\ for the requested breakdown between the types of funding for all services. RESPONDING WITNESS: Yucelen END OF RESPONSE Please call me at (626) 448-6183 with any questions regarding this information.

James Simmons -2- May 16, 2019 Response to JJS-008

Sincerely, _____________/S/_____________ Joel M. Reiker Vice President, Regulatory Affairs /encl.


JJS-007 Request No. 1 - Cost BreakdownAttachment 1

Disclaimer: Due to Space limitations, the Public Advocates Office has modified the format.

Key

10 L.A. County

30 Fontana Water Company

CO. Company funded

125, 241, 242.3, 265, Developer/Outside funded

Year Consultant Amount Division Project Funding Year Consultant Amount Division Project Funding

2013 AKM CONSULTING ENGINEERS3,741.06

10265

2017GLENDORA EMPLOYMENT

AGENCY 73.9830

265

2013AKM CONSULTING ENGINEERS 95.00

10CO.


AGENCY 73.9830

265


10CO.


AGENCY 73.9830

265


10CO.


AGENCY 82.5330

265

2013 AKM CONSULTING ENGINEERS 285.0010

CO.2017

GLENDORA EMPLOYMENT

AGENCY 86.3130

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 86.3130

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 94.3230

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 94.3230

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 98.6430

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 98.6430

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 109.6030

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 109.6030

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 110.9730

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 117.9030

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 123.3030

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 135.6330

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 135.6330

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 135.6330

265


10CO.


AGENCY 141.4830

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 147.9630

265

2013AKM CONSULTING ENGINEERS 1,045.00

10CO.


AGENCY 153.2730

265

2013 AKM CONSULTING ENGINEERS 1,045.0010

CO.2017

GLENDORA EMPLOYMENT

AGENCY 160.2930

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 164.4030

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 172.6230

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 184.9530

265

2013 AKM CONSULTING ENGINEERS1,198.94

10CO.


AGENCY 200.4330

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 212.2230

265


10CO.


AGENCY 212.2230

265





10CO.


AGENCY 221.9430

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 221.9430

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 224.0130

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 234.2730

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 234.2730

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 246.6030

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 246.6030

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 246.6030

265


10CO.


AGENCY 301.4030

265


10CO.


AGENCY 341.9130

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 369.9030

265


CO.2017

GLENDORA EMPLOYMENT

AGENCY 5.8930

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 11.7930

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 11.7930

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 11.7930

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 12.3330

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 12.3330

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 13.7030

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 14.3230

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 17.6930

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 20.2130

CO.


2412017

GLENDORA EMPLOYMENT

AGENCY 24.6630

CO.


30241


AGENCY 24.6630

CO.


2412017

GLENDORA EMPLOYMENT

AGENCY 24.6630

CO.


2412017

GLENDORA EMPLOYMENT

AGENCY 24.6630

CO.


30265


AGENCY 24.6630

CO.


30265


AGENCY 24.6630

CO.


30265


AGENCY 36.9930

CO.


30265


AGENCY 36.9930

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 36.9930

CO.


30265


AGENCY 47.1630

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 47.1630

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 47.1630

CO.





30265


AGENCY 49.3230

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 54.8030

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 54.8030

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 54.8030

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 54.8030

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 58.9530

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 58.9530

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 61.6530

CO.


30265


AGENCY 82.2030

CO.


30265


AGENCY 98.6430

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 109.6030

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 123.3030

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 135.6330

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 135.6330

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 160.2930

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 164.4030

CO.


30265


AGENCY 172.6230

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 204.1330

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 204.1330

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 207.9930

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 219.2030

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 221.9430

CO.


30CO.


AGENCY 221.9430

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 234.2730

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 235.8030

CO.


30CO.


AGENCY 247.5930

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 258.9330

CO.


30CO.


AGENCY 267.7730

CO.


30CO.


AGENCY 274.0030

CO.


30CO.


AGENCY 298.6630

CO.


30CO.


AGENCY 301.4030

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 308.2530

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 331.2930

CO.





30CO.


AGENCY 369.9030

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 411.0030

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 411.0030

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 419.2230

CO.


CO.2017

GLENDORA EMPLOYMENT

AGENCY 431.5530

CO.

2013 ATKINS NORTH AMERICA, INC.35.56

10265


AGENCY 438.4030

CO.


10265


AGENCY 448.0230

CO.


10265


AGENCY 454.8430

CO.


10265


AGENCY 468.5430

CO.


10265


AGENCY 477.0030

CO.

2013 ATKINS NORTH AMERICA, INC. 130.0710

2652017

GLENDORA EMPLOYMENT

AGENCY 480.8730

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 534.3030

CO.


10265


AGENCY 542.5230

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 604.1730

CO.


10265


AGENCY 628.8330

CO.


10265


AGENCY 904.2030

CO.


10265


AGENCY 1,150.8030

CO.


10265


AGENCY 11.7931

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 24.6631

CO.


10265


AGENCY 27.4031

CO.


2652017

GLENDORA EMPLOYMENT

AGENCY 49.3231

CO.

2013 ATKINS NORTH AMERICA, INC. 950.00 10 265 2017 MILLER SPATIAL SERVICES LLC 440.00 10 CO.

2013 ATKINS NORTH AMERICA, INC. 1,324.05 10 265 2017 MILLER SPATIAL SERVICES LLC 463.75 10 CO.




2013 ATKINS NORTH AMERICA, INC. 1,826.28 10 265 2017 MILLER SPATIAL SERVICES LLC 1,322.50 10 CO.

2013 ATKINS NORTH AMERICA, INC. 1,900.00 10 265 2017 MILLER SPATIAL SERVICES LLC 1,367.50 10 CO.




2013 ATKINS NORTH AMERICA, INC. 65.00 10 CO. 2017 MILLER SPATIAL SERVICES LLC 952.50 30 CO.

2013 ATKINS NORTH AMERICA, INC. 65.00 10 CO. 2017 MILLER SPATIAL SERVICES LLC 1,105.00 30 CO.



2013 ATKINS NORTH AMERICA, INC. 95.00 10 CO. 2017 MORE SERVICES 350.00 10 CO.










CO.2017

PROFESSIONAL ENGINEERING

CENTER 2,673.0010

CO.


CO.2017


CENTER 13,650.0010

CO.


CO.2017


CENTER 10,200.0030

CO.


CO.2017


CENTER 13,650.0031

CO.

2013 ATKINS NORTH AMERICA, INC. 190.00 10 CO. 2017 RGI UTILITY CONSULTANTS 1,255.00 31 CO.

2013 ATKINS NORTH AMERICA, INC. 195.00 10 CO. 2017 RGI UTILITY CONSULTANTS 3,890.00 31 CO.

2013 ATKINS NORTH AMERICA, INC. 209.00 10 CO. 2017 SPATIAL WAVE 280.00 10 CO.


2013 ATKINS NORTH AMERICA, INC. 240.00 10 CO. 2017 SPATIAL WAVE 1,250.00 10 CO.

















2013 ATKINS NORTH AMERICA, INC. 435.05 10 CO. 2017 SRS CONSULTANTS 110.00 10 265





2013 ATKINS NORTH AMERICA, INC. 461.13 10 CO. 2017 SRS CONSULTANTS 385.00 10 CO.








2013 ATKINS NORTH AMERICA, INC. 520.00 10 CO. 2017 SRS CONSULTANTS 1,071.00 10 CO.









2013 ATKINS NORTH AMERICA, INC. 585.00 10 CO. 2017 SRS CONSULTANTS 1,760.00 30 265















2013 ATKINS NORTH AMERICA, INC. 917.61 10 CO. 2017 STETSON ENGINEERS, INC. 20.75 10 242.30










2013 ATKINS NORTH AMERICA, INC. 1,045.00 10 CO. 2017 STETSON ENGINEERS, INC. 336.25 10 242.30

















2013 ATKINS NORTH AMERICA, INC. 1,430.00 10 CO. 2017 STETSON ENGINEERS, INC. 1,068.79 10 242.30


















2013 ATKINS NORTH AMERICA, INC. 1,950.00 10 CO. 2017 STETSON ENGINEERS, INC. 45.00 10 CO.





























2013 ATKINS NORTH AMERICA, INC. 53.01 30 265 2017 STETSON ENGINEERS, INC. 891.25 10 CO.

2013 ATKINS NORTH AMERICA, INC. 285.00 30 265 2017 STETSON ENGINEERS, INC. 900.75 10 CO.

2013 ATKINS NORTH AMERICA, INC. 285.00 30 265 2017 STETSON ENGINEERS, INC. 1,091.25 10 CO.



2013 ATKINS NORTH AMERICA, INC. 1,105.00 30 265 2017 STETSON ENGINEERS, INC. 1,202.70 10 CO.








2013 ATKINS NORTH AMERICA, INC. 47.50 30 CO. 2017 STETSON ENGINEERS, INC. 1,734.22 10 CO.




































2013 ATKINS NORTH AMERICA, INC. 285.00 30 CO. 2017 STETSON ENGINEERS, INC. 138.00 30 265





2013 ATKINS NORTH AMERICA, INC. 380.00 30 CO. 2017 STETSON ENGINEERS, INC. 1,104.00 30 265

2013 ATKINS NORTH AMERICA, INC. 380.00 30 CO. 2017 STETSON ENGINEERS, INC. 715.89 30 CO.



2013 ATKINS NORTH AMERICA, INC. 390.00 30 CO. 2017 TOM DODSON & ASSOCIATES 300.00 10 CO.








2013 ATKINS NORTH AMERICA, INC. 570.00 30 CO. 2017 TOM DODSON & ASSOCIATES 1,050.00 10 CO.













2013 ATKINS NORTH AMERICA, INC. 760.00 30 CO. 2018 A & I REPROGRAPHICS 6,742.33 10 CO.

2013 ATKINS NORTH AMERICA, INC. 760.00 30 CO. 2018 A CONE ZONE 350.00 10 241

2013 ATKINS NORTH AMERICA, INC. 760.00 30 CO. 2018 A CONE ZONE 1,050.00 10 241

2013 ATKINS NORTH AMERICA, INC. 760.00 30 CO. 2018 A CONE ZONE 1,350.00 10 241



2013 ATKINS NORTH AMERICA, INC. 760.00 30 CO. 2018 A CONE ZONE 350.00 10 CO.

2013 ATKINS NORTH AMERICA, INC. 855.00 30 CO. 2018 A CONE ZONE 900.00 10 CO.

2013 ATKINS NORTH AMERICA, INC. 855.00 30 CO. 2018 A CONE ZONE 1,050.00 10 CO.



2013 ATKINS NORTH AMERICA, INC. 1,045.00 30 CO. 2018 A CONE ZONE 800.00 30 241

2013 ATKINS NORTH AMERICA, INC. 1,140.00 30 CO. 2018 A CONE ZONE 300.00 30 CO.

2013 ATKINS NORTH AMERICA, INC. 1,140.00 30 CO. 2018 A CONE ZONE 350.00 30 CO.

2013 ATKINS NORTH AMERICA, INC. 1,140.00 30 CO. 2018 A CONE ZONE 1,050.00 30 CO.






2013 ATKINS NORTH AMERICA, INC. 1,425.00 30 CO. 2018 CALVADA SURVEYING, INC. 1,060.00 10 CO.

2013 ATKINS NORTH AMERICA, INC. 1,425.00 30 CO. 2018 CALVADA SURVEYING, INC. 3,350.00 10 CO.

2013 ATKINS NORTH AMERICA, INC. 1,495.00 30 CO. 2018 CAROLLO ENGINEERS, INC 10,228.50 10 CO.






























2013 ATKINS NORTH AMERICA, INC. 4,560.00 30 CO. 2018 CHOW ENGINEERING 89.10 10 125.20

2013 ATKINS NORTH AMERICA, INC. 4,643.00 30 CO. 2018 CHOW ENGINEERING 356.40 10 125.20

2013 ATKINS NORTH AMERICA, INC. 5,191.00 30 CO. 2018 CHOW ENGINEERING 89.10 10 241














2013 ATKINS NORTH AMERICA, INC. 95.00 31 265 2018 CHOW ENGINEERING 891.00 10 241

2013 ATKINS NORTH AMERICA, INC. 2,565.00 31 265 2018 CHOW ENGINEERING 990.00 10 241

2013 CALVADA SURVEYING, INC. 2,250.00 10 CO. 2018 CHOW ENGINEERING 1,247.40 10 241




2013 CIVILTEC ENGINEERING INC. 382.08 10 265 2018 CHOW ENGINEERING 1,603.80 10 241

2013 CIVILTEC ENGINEERING INC. 3,400.25 10 265 2018 CHOW ENGINEERING 1,800.00 10 241







2013 CIVILTEC ENGINEERING INC. 412.92 10 CO. 2018 CHOW ENGINEERING 89.10 10 265

2013 CIVILTEC ENGINEERING INC. 1,001.25 10 CO. 2018 CHOW ENGINEERING 89.10 10 265













2013 CIVILTEC ENGINEERING INC. 195.00 30 265 2018 CHOW ENGINEERING 356.40 10 265



2013 CIVILTEC ENGINEERING INC. 1,020.00 30 265 2018 CHOW ENGINEERING 540.00 10 265








2013 CONVERSE CONSULTANTS 5,597.02 10 CO. 2018 CHOW ENGINEERING 801.90 10 265

2013 CONVERSE CONSULTANTS 5,900.00 30 CO. 2018 CHOW ENGINEERING 810.00 10 265

2013 DAWSON SURVEYING 740.00 30 265 2018 CHOW ENGINEERING 891.00 10 265

2013 DAWSON SURVEYING 370.00 30 CO. 2018 CHOW ENGINEERING 990.00 10 265

2013 DAWSON SURVEYING 480.00 30 CO. 2018 CHOW ENGINEERING 1,080.00 10 265

2013 DAWSON SURVEYING 740.00 30 CO. 2018 CHOW ENGINEERING 1,170.00 10 265

2013 DCSE 480.00 10 265 2018 CHOW ENGINEERING 1,336.50 10 265

2013 DCSE 1,710.00 10 CO. 2018 CHOW ENGINEERING 1,620.00 10 265





2013 DCSE 10,741.93 10 CO. 2018 CHOW ENGINEERING 89.10 30 241

2013 DCSE 1,671.00 30 241 2018 CHOW ENGINEERING 89.10 30 241

2013 DCSE 240.00 30 CO. 2018 CHOW ENGINEERING 89.10 30 241











2013 EADSON & ASSOCIATES 761.88 10 265 2018 CHOW ENGINEERING 712.80 30 241

2013 EADSON & ASSOCIATES 5,488.13 10 CO. 2018 CHOW ENGINEERING 712.80 30 241

2013 EADSON & ASSOCIATES 5,150.00 30 265 2018 CHOW ENGINEERING 720.00 30 241



2013 EADSON & ASSOCIATES 5,770.00 30 CO. 2018 CHOW ENGINEERING 1,069.20 30 241

2013 KRISTOFER J. OLSEN, P.E., M.SC. 270.0010

CO.2018 CHOW ENGINEERING 1,440.00

30241



30241

2013KRISTOFER J. OLSEN, P.E., M.SC. 300.00

10CO.

2018CHOW ENGINEERING 2,494.80

30241



30241


10CO.


30241


10CO.


30241



30241


10CO.

2018CHOW ENGINEERING 89.10

30265


10CO.


30265


10CO.


30265


2652018 CHOW ENGINEERING 89.10

30265


CO.2018 CHOW ENGINEERING 89.10

30265





30CO.


30265

2013 LANDSHAPES 9,500.00 30 CO. 2018 CHOW ENGINEERING 90.00 30 265

2013 MILLER SPATIAL SERVICES LLC 2,400.00 10 CO. 2018 CHOW ENGINEERING 90.00 30 265






2013 MILLER SPATIAL SERVICES LLC 300.00 30 CO. 2018 CHOW ENGINEERING 90.00 30 265



2013 MORE SERVICES 75.00 10 265 2018 CHOW ENGINEERING 180.00 30 265

2013 MORE SERVICES 175.00 10 265 2018 CHOW ENGINEERING 267.30 30 265

2013 MORE SERVICES 185.00 10 CO. 2018 CHOW ENGINEERING 267.30 30 265

2013 MORE SERVICES 200.00 10 CO. 2018 CHOW ENGINEERING 267.30 30 265

2013 MSA ARCHITECTURE & PLANNING 2,075.0030


30265

2013 MSA ARCHITECTURE & PLANNING 8,875.0030


30265

2013PROFESSIONAL ENGINEERING

CENTER 3,820.0010


30265


CENTER 4,140.0010


30265


CENTER 5,270.0010


30265


CENTER 6,950.0010


30265


CENTER 2,000.0030

CO.2018

CHOW ENGINEERING 360.0030

265


CENTER 2,630.0030


30265


CENTER 3,290.0030


30265


CENTER 10,630.0030


30265

2013 RGI UTILITY CONSULTANTS 3,883.15 30 CO. 2018 CHOW ENGINEERING 445.50 30 265

2013 SPATIAL WAVE 450.05 10 CO. 2018 CHOW ENGINEERING 534.60 30 265

2013 SPATIAL WAVE 3,840.00 10 CO. 2018 CHOW ENGINEERING 534.60 30 265





2013 STETSON ENGINEERS, INC. 212.50 10 242.30 2018 CHOW ENGINEERING 623.70 30 265





2013 STETSON ENGINEERS, INC. 1,660.33 10 242.30 2018 CHOW ENGINEERING 712.80 30 265







2013 STETSON ENGINEERS, INC. 1,173.00 10 265 2018 CHOW ENGINEERING 891.00 30 265







2013 STETSON ENGINEERS, INC. 295.60 10 CO. 2018 CHOW ENGINEERING 990.00 30 265

2013 STETSON ENGINEERS, INC. 353.20 10 CO. 2018 CHOW ENGINEERING 1,069.20 30 265




2013 STETSON ENGINEERS, INC. 1,178.85 10 CO. 2018 CHOW ENGINEERING 1,350.00 30 265
























2013 STETSON ENGINEERS, INC. 1,654.50 30 CO. 2018 CHOW ENGINEERING 712.80 30 CO.

2013 STETSON ENGINEERS, INC. 4,111.24 30 CO. 2018 CIVILTEC ENGINEERING INC. 180.00 10 CO.





2013 TOM DODSON & ASSOCIATES 250.00 10 CO. 2018 CIVILTEC ENGINEERING INC. 2,295.00 10 CO.








2013 TOM DODSON & ASSOCIATES 1,057.04 10 CO. 2018 CIVILTEC ENGINEERING INC. 4,116.63 10 CO.
















2013 TOM DODSON & ASSOCIATES 2,374.00 10 CO. 2018 CONVERSE CONSULTANTS 1,805.00 10 CO.

2013 TOM DODSON & ASSOCIATES 2,397.00 10 CO. 2018 CONVERSE CONSULTANTS 542.50 30 CO.




2013 TOM DODSON & ASSOCIATES 622.20 31 265 2018 CONVERSE CONSULTANTS 2,950.00 30 CO.

2013 TOM DODSON & ASSOCIATES 1,700.00 31 265 2018 CONVERSE CONSULTANTS 4,010.00 30 CO.

2013 WALTER E. ALLISON 88.30 10 265 2018 CONVERSE CONSULTANTS 7,162.80 30 CO.

2013 WALTER E. ALLISON 126.16 10 265 2018 CORRPRO COMPANIES INC. 7,397.50 10 CO.

2013 WALTER E. ALLISON 151.38 10 265 2018 DAWSON SURVEYING 690.00 30 CO.

2013 WALTER E. ALLISON 371.15 10 265 2018 DAWSON SURVEYING 800.00 30 CO.

2013 WALTER E. ALLISON 961.70 10 CO. 2018 DAWSON SURVEYING 800.00 30 CO.

2013 WALTER E. ALLISON 1,163.84 10 CO. 2018 DAWSON SURVEYING 800.00 30 CO.

2013 WALTER E. ALLISON 1,648.62 10 CO. 2018 DAWSON SURVEYING 900.00 30 Co.

2013 WALTER E. ALLISON 3,423.85 10 CO. 2018 DCSE 19,880.00 10 CO.

2013 WALTER E. ALLISON 210.00 30 CO. 2018 DCSE 46,120.00 10 CO.




2013 WALTER E. ALLISON 1,425.00 30 CO. 2018 DCSE 37,200.00 30 CO.

2013 WALTER E. ALLISON 2,370.00 30 CO. 2018 EADSON & ASSOCIATES 1,355.00 10 CO.

2014 ATKINS NORTH AMERICA, INC. 1,917.59 10 265 2018 EADSON & ASSOCIATES 1,771.00 10 CO.

2014 ATKINS NORTH AMERICA, INC. 190.00 10 CO. 2018 EADSON & ASSOCIATES 11,105.00 30 CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 13.0110

125.20

2014 ATKINS NORTH AMERICA, INC. 1,140.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 43.1610

125.20


CO.2018

GLENDORA EMPLOYMENT

AGENCY 65.0710

125.20

2014ATKINS NORTH AMERICA, INC. 1,330.00

10CO.


AGENCY 78.0910

125.20


CO.2018

GLENDORA EMPLOYMENT

AGENCY 13.0010

241

2014 ATKINS NORTH AMERICA, INC.2,072.41

10CO.


AGENCY 13.0210

241


CO.2018

GLENDORA EMPLOYMENT

AGENCY 20.5510

241


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

241


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

241


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

241


2652018

GLENDORA EMPLOYMENT

AGENCY 35.3710

241


2652018

GLENDORA EMPLOYMENT

AGENCY 39.0510

241

2014ATKINS NORTH AMERICA, INC. 190.00

30CO.


AGENCY 43.1510

241




2014ATKINS NORTH AMERICA, INC. 450.00

30CO.


AGENCY 61.6510

241


CO.2018

GLENDORA EMPLOYMENT

AGENCY 65.0710

241


CO.2018

GLENDORA EMPLOYMENT

AGENCY 158.2310

241


CO.2018

GLENDORA EMPLOYMENT

AGENCY 416.4810

241


CO.2018

GLENDORA EMPLOYMENT

AGENCY 20.5510

242.30


CO.2018

GLENDORA EMPLOYMENT

AGENCY 12.6810

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 13.0110

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 13.0210

265

2014CALVADA SURVEYING, INC. 3,420.00

10CO.


AGENCY 13.0210

265

2014CAROLLO ENGINEERS, INC 23,030.93

30CO.


AGENCY 13.0210

265

2014 CAROLLO ENGINEERS, INC 32,145.9830

CO.2018

GLENDORA EMPLOYMENT

AGENCY 14.3810

265

2014 CHOW ENGINEERING 15,876.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 14.3810

265

2014 CHOW ENGINEERING 19,698.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 14.3910

265

2014 CIVILTEC ENGINEERING INC.73.89

10265


AGENCY 14.3910

265


10265


AGENCY 14.3910

265


10265


AGENCY 14.3910

265


10265


AGENCY 20.5510

265


10265


AGENCY 20.5510

265

2014 CIVILTEC ENGINEERING INC.1,023.68

10265


AGENCY 20.5510

265


10265


AGENCY 20.5510

265


10265


AGENCY 20.5510

265


10265


AGENCY 26.0310

265


10CO.


AGENCY 26.0310

265

2014 CIVILTEC ENGINEERING INC. 292.5010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

265


10CO.


AGENCY 28.7710

265


10CO.


AGENCY 28.7710

265


10CO.


AGENCY 28.7710

265


10CO.


AGENCY 28.7710

265

2014CIVILTEC ENGINEERING INC. 780.00

10CO.


AGENCY 28.7710

265


10CO.


AGENCY 28.7710

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

265


10CO.


AGENCY 28.7710

265





10CO.


AGENCY 28.7710

265


10CO.


AGENCY 28.7710

265

2014 CIVILTEC ENGINEERING INC. 2,272.5010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 33.5610

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 36.9910

265


10CO.


AGENCY 39.0510

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 42.4710

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 43.1610

265


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0610

265


30265


AGENCY 52.0610

265

2014CIVILTEC ENGINEERING INC. 2,030.00

30265


AGENCY 52.0610

265


2652018

GLENDORA EMPLOYMENT

AGENCY 57.5410

265


2652018

GLENDORA EMPLOYMENT

AGENCY 61.6510

265

2014 CONVERSE CONSULTANTS 6,870.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 65.0710

265

2014 DAWSON SURVEYING 1,440.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 65.0710

265

2014 DCSE 1,440.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 78.0910

265

2014 DCSE 1,470.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 78.0910

265

2014DCSE 3,120.00

10CO.


AGENCY 104.1210

265

2014 DCSE 5,870.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 104.1210

265

2014 DCSE 13,200.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 167.8310

265

2014 DCSE 8,080.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 169.2010

265

2014 DCSE 24,804.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 169.8810

265

2014 DCSE 24,804.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 208.2410

265

2014DCSE 24,804.00

30CO.


AGENCY 234.2710

265

2014 DCSE 24,804.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 234.2710

265

2014 DCSE 25,815.6330

CO.2018

GLENDORA EMPLOYMENT

AGENCY 254.8210

265

2014DCSE 34,597.00

30CO.


AGENCY 429.5010

265

2014 DCSE 49,603.6030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 552.1110

265

2014EADSON & ASSOCIATES 6,680.00

10265


AGENCY 594.5810

265

2014EADSON & ASSOCIATES 900.00

30265


AGENCY 598.6910

265


10CO.


AGENCY 12.3310

CO.


10CO.


AGENCY 12.6810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 13.0110

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 13.0110

CO.





10CO.


AGENCY 13.0110

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 13.0110

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 13.0110

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 13.0210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 13.0210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 13.0210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 13.0210

CO.

2014 LIUZONG ZHOU6.08

10265


AGENCY 13.0210

CO.


10265


AGENCY 13.0210

CO.


10265


AGENCY 13.0210

CO.

2014 LIUZONG ZHOU 450.0010

2652018

GLENDORA EMPLOYMENT

AGENCY 14.3810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 14.3810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 14.3910

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 14.3910

CO.


10CO.


AGENCY 14.3910

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 14.3910

CO.

2014LIUZONG ZHOU 90.00

10CO.


AGENCY 14.3910

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 14.3910

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 14.3910

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 14.3910

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 14.3910

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 20.5510

CO.


10CO.


AGENCY 20.5510

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 20.5510

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 21.2410

CO.


10CO.


AGENCY 24.6610

CO.


10CO.


AGENCY 25.3510

CO.


10CO.


AGENCY 25.3510

CO.


10CO.


AGENCY 26.0110

CO.


10CO.


AGENCY 26.0210

CO.


10CO.


AGENCY 26.0310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.





10CO.


AGENCY 26.0310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.


10CO.


AGENCY 26.0310

CO.

2014LIUZONG ZHOU 1,020.00

10CO.


AGENCY 26.0310

CO.

2014 LIUZONG ZHOU 1,080.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.

2014 LIUZONG ZHOU 1,140.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.

2014 LIUZONG ZHOU 1,290.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.

2014 LIUZONG ZHOU 1,320.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.

2014 LIUZONG ZHOU 1,650.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.

2014 LIUZONG ZHOU 2,790.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.


10CO.


AGENCY 26.0310

CO.

2014 LIUZONG ZHOU 4,080.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0310

CO.

2014 LIUZONG ZHOU 5,160.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7610

CO.

2014 LIUZONG ZHOU 7,290.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


30265


AGENCY 28.7710

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


30265


AGENCY 28.7710

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


30265


AGENCY 28.7710

CO.


30265


AGENCY 28.7710

CO.


30265


AGENCY 28.7710

CO.


30CO.


AGENCY 28.7710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.





30CO.


AGENCY 28.7710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


30CO.


AGENCY 28.7710

CO.


30CO.


AGENCY 28.7710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 36.4510

CO.

2014 LIUZONG ZHOU 1,170.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 36.9910

CO.

2014 LIUZONG ZHOU 1,200.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 38.0310

CO.

2014 LIUZONG ZHOU 1,680.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 39.0410

CO.

2014 LIUZONG ZHOU 1,860.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 39.0510

CO.


30CO.


AGENCY 39.0510

CO.

2014 LIUZONG ZHOU 2,970.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 39.0510

CO.

2014 LIUZONG ZHOU 3,210.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 41.1010

CO.

2014 LIUZONG ZHOU 3,390.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 42.4710

CO.

2014 LIUZONG ZHOU 3,570.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 42.4710

CO.

2014 LIUZONG ZHOU 3,630.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 42.4710

CO.

2014MILLER SPATIAL SERVICES LLC 225.00

10CO.


AGENCY 42.4710

CO.

2014 MILLER SPATIAL SERVICES LLC 750.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 42.4710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 42.4710

CO.

2014MILLER SPATIAL SERVICES LLC 3,000.00

30CO.


AGENCY 43.1510

CO.

2014 MILLER SPATIAL SERVICES LLC 3,585.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 43.1510

CO.


30CO.


AGENCY 43.1510

CO.


30CO.


AGENCY 43.1610

CO.


30CO.


AGENCY 49.3210

CO.


30CO.


AGENCY 50.7010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.





30CO.


AGENCY 52.0610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.


30CO.


AGENCY 52.0610

CO.


30CO.


AGENCY 52.0610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 52.0610

CO.


30CO.


AGENCY 57.5210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 57.5310

CO.

2014 MORE SERVICES 235.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 57.5410

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 57.5410

CO.


CENTER 8,310.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 57.5410

CO.


CENTER 14,270.0030

2652018

GLENDORA EMPLOYMENT

AGENCY 57.5410

CO.


CENTER 3,780.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 57.5410

CO.

2014 RGI UTILITY CONSULTANTS 987.0730

CO.2018

GLENDORA EMPLOYMENT

AGENCY 57.5410

CO.

2014 RGI UTILITY CONSULTANTS 1,650.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 57.5410

CO.

2014RGI UTILITY CONSULTANTS 2,140.00

30CO.


AGENCY 57.5410

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 57.5410

CO.


30CO.


AGENCY 61.6510

CO.


30CO.


AGENCY 61.6510

CO.


30CO.


AGENCY 61.6510

CO.


30CO.


AGENCY 65.0810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 65.0810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 70.7410

CO.





30CO.


AGENCY 71.9210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 71.9310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 71.9310

CO.

2014 SPATIAL WAVE 2,386.3810

CO.2018

GLENDORA EMPLOYMENT

AGENCY 73.9810

CO.

2014 SPATIAL WAVE 5,520.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 73.9810

CO.

2014 SPATIAL WAVE 6,240.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 73.9810

CO.

2014 SPATIAL WAVE 8,940.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 73.9810

CO.

2014 SPATIAL WAVE 10,000.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 75.3510

CO.

2014STETSON ENGINEERS, INC. 27.50

10242.30


AGENCY 78.0710

CO.


10242.30


AGENCY 78.0810

CO.

2014 STETSON ENGINEERS, INC. 42.7510

242.302018

GLENDORA EMPLOYMENT

AGENCY 78.0910

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 78.0910

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 78.0910

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 78.0910

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 78.0910

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 78.0910

CO.


10242.30


AGENCY 78.0910

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 78.0910

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 78.0910

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 78.0910

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 78.0910

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 82.2010

CO.


10242.30


AGENCY 84.9410

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 84.9410

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 84.9410

CO.


10242.30


AGENCY 84.9410

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 84.9410

CO.

2014STETSON ENGINEERS, INC. 1,053.61

10242.30


AGENCY 84.9410

CO.


10242.30


AGENCY 86.3010

CO.


10242.30


AGENCY 86.3010

CO.


10242.30


AGENCY 86.3110

CO.

2014 STETSON ENGINEERS, INC. 2,282.0010

242.302018

GLENDORA EMPLOYMENT

AGENCY 86.3110

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 91.1010

CO.





10242.30


AGENCY 91.1110

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 91.1110

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 91.1110

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 98.6410

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 98.6410

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 98.6410

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 98.6410

CO.


242.302018

GLENDORA EMPLOYMENT

AGENCY 98.6410

CO.


10242.30


AGENCY 100.7010

CO.


10242.30


AGENCY 100.7010

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 100.7010

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 100.7010

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 100.7010

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 101.4010

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 102.7510

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 102.7510

CO.


10265


AGENCY 102.7510

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 104.1210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 104.1210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 104.1210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 104.1210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 104.1210

CO.


10CO.


AGENCY 104.1210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 104.1210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 104.1210

CO.


10CO.


AGENCY 104.1210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 104.1210

CO.


10CO.


AGENCY 104.1210

CO.


10CO.


AGENCY 104.1210

CO.


10CO.


AGENCY 104.1210

CO.


10CO.


AGENCY 104.1210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 106.1710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 106.1710

CO.





10CO.


AGENCY 106.1810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 115.0810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 115.0810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 115.0810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 115.0810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 117.1310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 117.1410

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 117.1410

CO.


10CO.


AGENCY 117.1410

CO.


10CO.


AGENCY 117.1410

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 123.3010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 123.3010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 127.4010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 127.4110

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 127.4110

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 127.4110

CO.


30265


AGENCY 127.4110

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 129.4710

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 129.4710

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 129.4710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 130.1510

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 130.1510

CO.


30CO.


AGENCY 130.1510

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 130.1510

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 130.1510

CO.


30CO.


AGENCY 130.1510

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 135.6310

CO.


30CO.


AGENCY 143.1710

CO.


30CO.


AGENCY 143.1710

CO.


30CO.


AGENCY 143.1710

CO.


30CO.


AGENCY 143.1710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 143.8310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 143.8510

CO.




2014THE PRIZM GROUP 922.00

10CO.


AGENCY 143.8510

CO.

2014 THE PRIZM GROUP 1,082.5010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 143.8510

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 147.9610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 147.9610

CO.

2014 TOM DODSON & ASSOCIATES 538.3610

CO.2018

GLENDORA EMPLOYMENT

AGENCY 147.9610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 153.4410

CO.

2014 TOM DODSON & ASSOCIATES 1,681.0810

CO.2018

GLENDORA EMPLOYMENT

AGENCY 156.1810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 156.1810

CO.

2014TOM DODSON & ASSOCIATES 2,818.25

10CO.


AGENCY 156.1810

CO.

2014TOM DODSON & ASSOCIATES 2,970.29

10CO.


AGENCY 156.1810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 156.1810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 160.2910

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 164.4010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 169.2010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 169.2010

CO.

2014 WALTER E. ALLISON95.66

10265


AGENCY 169.8810

CO.

2014 WALTER E. ALLISON262.23

10265


AGENCY 169.8810

CO.

2014 WALTER E. ALLISON1,041.84

10CO.


AGENCY 169.8810

CO.

2014 WALTER E. ALLISON2,419.02

10CO.


AGENCY 172.6210

CO.

2014 WALTER E. ALLISON 97.5030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 182.2110

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 195.2310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 195.2310

CO.

2014WALTER E. ALLISON 630.00

30CO.


AGENCY 201.3510

CO.

2014 WALTER E. ALLISON 3,493.7530

CO.2018

GLENDORA EMPLOYMENT

AGENCY 201.3910

CO.

2014 WESTLAND GROUP, INC. 14,923.3310

CO.2018

GLENDORA EMPLOYMENT

AGENCY 201.3910

CO.

2015CAROLLO ENGINEERS, INC 3,573.09

30CO.


AGENCY 201.3910

CO.

2015 CAROLLO ENGINEERS, INC 71,388.4030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 205.5010

CO.

2015CHARTWELL STAFFING SOLUTIONS 50.42

10125.20


AGENCY 208.2410

CO.


10241


AGENCY 208.2410

CO.


10241


AGENCY 208.2410

CO.


10241


AGENCY 208.2410

CO.

2015 CHARTWELL STAFFING SOLUTIONS 60.5110

2412018

GLENDORA EMPLOYMENT

AGENCY 212.3410

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 212.3510

CO.





10241


AGENCY 212.3510

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 212.3510

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 212.3510

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 212.3510

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 212.3510

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 212.3510

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 215.7810

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 215.7810

CO.


10241


AGENCY 215.7810

CO.


10241


AGENCY 221.2610

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 221.2610

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 221.9410

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 221.9410

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 221.9410

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 230.1610

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 230.1610

CO.


10265


AGENCY 230.1610

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 233.5910

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 234.2710

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 234.2710

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 234.2710

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 244.5510

CO.


10265


AGENCY 246.6010

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 246.6010

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 246.6010

CO.


10265


AGENCY 254.8210

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 254.8210

CO.


10265


AGENCY 254.8210

CO.


10265


AGENCY 254.8210

CO.


10265


AGENCY 254.8210

CO.


10265


AGENCY 254.8210

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 254.8210

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 258.9310

CO.





10265


AGENCY 258.9310

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 260.3010

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 260.3010

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 260.3010

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 267.1510

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 273.3110

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 273.3110

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 273.3210

CO.


10265


AGENCY 273.3210

CO.


10265


AGENCY 273.3210

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 287.7010

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 287.7010

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 287.7010

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 287.7010

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 297.2910

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 297.2910

CO.


10CO.


AGENCY 299.3410

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 302.0810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 308.2510

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 312.3610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 315.1010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 318.5310

CO.


10CO.


AGENCY 325.3810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 328.8010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 338.3910

CO.


10CO.


AGENCY 338.3910

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 338.3910

CO.


10CO.


AGENCY 338.3910

CO.


10CO.


AGENCY 339.7610

CO.


10CO.


AGENCY 339.7610

CO.


10CO.


AGENCY 339.7610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 339.7610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 339.7610

CO.





10CO.


AGENCY 339.7610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 339.7610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 339.7610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 339.7610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 339.7610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 339.7610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 345.2410

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 345.2410

CO.


10CO.


AGENCY 349.3510

CO.


10CO.


AGENCY 351.4110

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 359.6310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 359.6310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 361.0010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 374.0110

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 377.4310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 377.4410

CO.


10CO.


AGENCY 377.4410

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 382.2210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 382.2310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 382.2310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 382.2310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 382.2310

CO.


10CO.


AGENCY 382.2310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 382.2310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 382.2310

CO.


10CO.


AGENCY 382.2310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 382.2310

CO.


10CO.


AGENCY 388.4010

CO.


10CO.


AGENCY 390.4510

CO.


10CO.


AGENCY 402.7810

CO.


10CO.


AGENCY 403.4610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 403.4610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 403.4610

CO.





10CO.


AGENCY 403.4710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 403.4710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 403.4710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 406.8810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 417.1710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 424.7010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 424.7010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 424.7010

CO.


10CO.


AGENCY 424.7010

CO.


10CO.


AGENCY 424.7010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 424.7010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 424.7010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 424.7010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 431.5510

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 442.5010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 442.5110

CO.


10CO.


AGENCY 445.9410

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 445.9410

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 445.9410

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 445.9410

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 452.1010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 460.3210

CO.


10CO.


AGENCY 460.3210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 467.1710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 467.1710

CO.


10CO.


AGENCY 472.6510

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 481.5610

CO.


10CO.


AGENCY 488.4010

CO.


10CO.


AGENCY 488.4110

CO.


10CO.


AGENCY 489.0810

CO.


10CO.


AGENCY 493.2010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 505.2010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 509.6410

CO.





10CO.


AGENCY 509.6410

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 517.8610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 520.6010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 534.3010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 545.2610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 546.6310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 546.6310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 552.1110

CO.


10CO.


AGENCY 552.1110

CO.


10CO.


AGENCY 552.1110

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 575.4010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 575.4010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 594.5810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 594.5810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 594.5810

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 598.6910

CO.


10CO.


AGENCY 611.7010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 616.5010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 624.7210

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 628.8310

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 689.8010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 715.8210

CO.


10CO.


AGENCY 739.8010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 760.3510

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 780.9010

CO.

2015CHARTWELL STAFFING SOLUTIONS 1,058.93

10CO.


AGENCY 832.9610

CO.

2015 CHARTWELL STAFFING SOLUTIONS 1,290.8810

CO.2018

GLENDORA EMPLOYMENT

AGENCY 872.0010

CO.


10CO.


AGENCY 891.8710

CO.


10CO.


AGENCY 924.7510

CO.


10CO.


AGENCY 934.3410

CO.


11CO.


AGENCY 945.3010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 945.3010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 989.1410

CO.





11CO.


AGENCY 1,027.5010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 1,047.3710

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 1,125.4610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 1,171.3510

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 1,189.1610

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 1,274.1010

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 1,294.6510

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 1,350.8210

CO.


11CO.


AGENCY 1,376.8510

CO.


11CO.


AGENCY 1,528.9210

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 1,546.3510

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 1,613.8610

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 1,623.4510

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 212.3511

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 1,443.9811

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 13.0130

241


30241


AGENCY 13.0230

241


2412018

GLENDORA EMPLOYMENT

AGENCY 13.0230

241


2412018

GLENDORA EMPLOYMENT

AGENCY 14.3830

241


2412018

GLENDORA EMPLOYMENT

AGENCY 14.3930

241


2412018

GLENDORA EMPLOYMENT

AGENCY 14.3930

241


2412018

GLENDORA EMPLOYMENT

AGENCY 14.3930

241


30241


AGENCY 20.5530

241


2412018

GLENDORA EMPLOYMENT

AGENCY 20.5530

241


2412018

GLENDORA EMPLOYMENT

AGENCY 20.5530

241


30241


AGENCY 26.0330

241


2412018

GLENDORA EMPLOYMENT

AGENCY 26.0330

241


30241


AGENCY 28.7730

241


30241


AGENCY 28.7730

241


30241


AGENCY 28.7730

241


30241


AGENCY 28.7730

241


2412018

GLENDORA EMPLOYMENT

AGENCY 28.7730

241


2412018

GLENDORA EMPLOYMENT

AGENCY 28.7730

241





30241


AGENCY 28.7730

241


2412018

GLENDORA EMPLOYMENT

AGENCY 28.7730

241


2412018

GLENDORA EMPLOYMENT

AGENCY 35.3730

241


2412018

GLENDORA EMPLOYMENT

AGENCY 35.3730

241


2412018

GLENDORA EMPLOYMENT

AGENCY 36.9930

241


2412018

GLENDORA EMPLOYMENT

AGENCY 36.9930

241


2412018

GLENDORA EMPLOYMENT

AGENCY 39.0530

241


242.302018

GLENDORA EMPLOYMENT

AGENCY 39.0530

241


30265


AGENCY 42.4730

241


30265


AGENCY 42.4730

241


2652018

GLENDORA EMPLOYMENT

AGENCY 43.1530

241


2652018

GLENDORA EMPLOYMENT

AGENCY 49.3230

241


2652018

GLENDORA EMPLOYMENT

AGENCY 49.3230

241


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

241


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

241


2652018

GLENDORA EMPLOYMENT

AGENCY 73.9830

241


30265


AGENCY 84.9430

241


2652018

GLENDORA EMPLOYMENT

AGENCY 102.7530

241


2652018

GLENDORA EMPLOYMENT

AGENCY 104.1230

241


2652018

GLENDORA EMPLOYMENT

AGENCY 104.1230

241


2652018

GLENDORA EMPLOYMENT

AGENCY 104.1230

241


2652018

GLENDORA EMPLOYMENT

AGENCY 143.8530

241


30265


AGENCY 143.8530

241


2652018

GLENDORA EMPLOYMENT

AGENCY 167.8330

241


2652018

GLENDORA EMPLOYMENT

AGENCY 169.2030

241


30265


AGENCY 182.2130

241


2652018

GLENDORA EMPLOYMENT

AGENCY 230.1630

241


30265


AGENCY 246.6030

241


30265


AGENCY 275.3730

241

2015 CHARTWELL STAFFING SOLUTIONS13.40

30265


AGENCY 338.3930

241


30265


AGENCY 416.4830

241


2652018

GLENDORA EMPLOYMENT

AGENCY 467.1730

241


2652018

GLENDORA EMPLOYMENT

AGENCY 546.6330

241





30265


AGENCY 1,189.1630

241


2652018

GLENDORA EMPLOYMENT

AGENCY 1,359.0430

241


2652018

GLENDORA EMPLOYMENT

AGENCY 13.0130

265


2652018

GLENDORA EMPLOYMENT

AGENCY 13.0130

265


2652018

GLENDORA EMPLOYMENT

AGENCY 13.0130

265


2652018

GLENDORA EMPLOYMENT

AGENCY 13.0230

265


2652018

GLENDORA EMPLOYMENT

AGENCY 13.0230

265


2652018

GLENDORA EMPLOYMENT

AGENCY 13.0230

265


30265


AGENCY 13.0230

265


30265


AGENCY 14.3830

265


2652018

GLENDORA EMPLOYMENT

AGENCY 14.3930

265


2652018

GLENDORA EMPLOYMENT

AGENCY 14.3930

265


2652018

GLENDORA EMPLOYMENT

AGENCY 14.3930

265


2652018

GLENDORA EMPLOYMENT

AGENCY 14.3930

265


2652018

GLENDORA EMPLOYMENT

AGENCY 14.3930

265


2652018

GLENDORA EMPLOYMENT

AGENCY 14.3930

265


30265


AGENCY 14.3930

265


2652018

GLENDORA EMPLOYMENT

AGENCY 14.3930

265


2652018

GLENDORA EMPLOYMENT

AGENCY 14.3930

265


2652018

GLENDORA EMPLOYMENT

AGENCY 20.5530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 20.5530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 20.5530

265


30265


AGENCY 20.5530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 20.5530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 20.5530

265


30265


AGENCY 20.5530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 20.5530

265


30265


AGENCY 20.5530

265


30265


AGENCY 20.5530

265


30265


AGENCY 20.5530

265


30265


AGENCY 20.5530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 20.5530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 20.5530

265





30265


AGENCY 20.5530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 20.5530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 20.5530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 20.5530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 20.5530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 20.5530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 24.6630

265


2652018

GLENDORA EMPLOYMENT

AGENCY 25.3530

265


30265


AGENCY 25.3530

265


30265


AGENCY 26.0030

265


2652018

GLENDORA EMPLOYMENT

AGENCY 26.0230

265


2652018

GLENDORA EMPLOYMENT

AGENCY 26.0330

265


2652018

GLENDORA EMPLOYMENT

AGENCY 26.0330

265


2652018

GLENDORA EMPLOYMENT

AGENCY 26.0330

265


2652018

GLENDORA EMPLOYMENT

AGENCY 26.0330

265


2652018

GLENDORA EMPLOYMENT

AGENCY 26.0330

265


30265


AGENCY 26.0330

265


2652018

GLENDORA EMPLOYMENT

AGENCY 28.7630

265


2652018

GLENDORA EMPLOYMENT

AGENCY 28.7730

265


2652018

GLENDORA EMPLOYMENT

AGENCY 28.7730

265


2652018

GLENDORA EMPLOYMENT

AGENCY 28.7730

265


2652018

GLENDORA EMPLOYMENT

AGENCY 28.7730

265


30265


AGENCY 28.7730

265


2652018

GLENDORA EMPLOYMENT

AGENCY 28.7730

265


2652018

GLENDORA EMPLOYMENT

AGENCY 28.7730

265


30265


AGENCY 28.7730

265


2652018

GLENDORA EMPLOYMENT

AGENCY 28.7730

265


30265


AGENCY 28.7730

265


30265


AGENCY 39.0430

265


30265


AGENCY 39.0530

265


30265


AGENCY 41.1030

265


2652018

GLENDORA EMPLOYMENT

AGENCY 41.1030

265


2652018

GLENDORA EMPLOYMENT

AGENCY 41.1030

265





30265


AGENCY 43.1630

265


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

265


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

265


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

265


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

265


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

265


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

265


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

265


30265


AGENCY 52.0630

265


30265


AGENCY 52.0630

265


2652018

GLENDORA EMPLOYMENT

AGENCY 57.5430

265


2652018

GLENDORA EMPLOYMENT

AGENCY 57.5430

265


2652018

GLENDORA EMPLOYMENT

AGENCY 61.6530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 65.0730

265


2652018

GLENDORA EMPLOYMENT

AGENCY 78.0930

265


2652018

GLENDORA EMPLOYMENT

AGENCY 78.0930

265


30265


AGENCY 78.0930

265


2652018

GLENDORA EMPLOYMENT

AGENCY 82.2030

265


2652018

GLENDORA EMPLOYMENT

AGENCY 84.9430

265


2652018

GLENDORA EMPLOYMENT

AGENCY 91.1030

265


2652018

GLENDORA EMPLOYMENT

AGENCY 100.7030

265


2652018

GLENDORA EMPLOYMENT

AGENCY 101.4030

265


30265


AGENCY 104.1230

265


2652018

GLENDORA EMPLOYMENT

AGENCY 104.1230

265


2652018

GLENDORA EMPLOYMENT

AGENCY 104.1230

265


30265


AGENCY 104.1230

265


2652018

GLENDORA EMPLOYMENT

AGENCY 104.1230

265


30265


AGENCY 115.0830

265


30265


AGENCY 117.1430

265


30265


AGENCY 117.1430

265


30265


AGENCY 117.1430

265


2652018

GLENDORA EMPLOYMENT

AGENCY 117.1430

265


2652018

GLENDORA EMPLOYMENT

AGENCY 123.3030

265





30265


AGENCY 127.4130

265


2652018

GLENDORA EMPLOYMENT

AGENCY 127.4130

265


2652018

GLENDORA EMPLOYMENT

AGENCY 130.1530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 141.4830

265


2652018

GLENDORA EMPLOYMENT

AGENCY 147.9630

265


2652018

GLENDORA EMPLOYMENT

AGENCY 156.1830

265


2652018

GLENDORA EMPLOYMENT

AGENCY 169.2030

265


2652018

GLENDORA EMPLOYMENT

AGENCY 182.2130

265


30265


AGENCY 182.2130

265


30265


AGENCY 184.9530

265


2652018

GLENDORA EMPLOYMENT

AGENCY 195.2330

265


2652018

GLENDORA EMPLOYMENT

AGENCY 195.2330

265


2652018

GLENDORA EMPLOYMENT

AGENCY 201.3930

265


2652018

GLENDORA EMPLOYMENT

AGENCY 205.5030

265


2652018

GLENDORA EMPLOYMENT

AGENCY 246.6030

265


2652018

GLENDORA EMPLOYMENT

AGENCY 254.8230

265

2015 CHARTWELL STAFFING SOLUTIONS6.77

30CO.


AGENCY 260.3030

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 267.1530

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 312.3630

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 312.3630

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 325.3830

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 338.3930

265


30CO.


AGENCY 338.3930

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 359.6330

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 416.4830

265


30CO.


AGENCY 548.0030

265


CO.2018

GLENDORA EMPLOYMENT

AGENCY 13.0130

CO.


30CO.


AGENCY 13.0130

CO.


30CO.


AGENCY 13.0130

CO.


30CO.


AGENCY 13.0230

CO.


30CO.


AGENCY 13.0230

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 13.0230

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 14.3830

CO.





30CO.


AGENCY 19.5330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 20.5530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 20.5530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 20.5530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 20.5530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 20.5530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 21.5830

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 24.6630

CO.


30CO.


AGENCY 25.3530

CO.


30CO.


AGENCY 25.3530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0330

CO.


30CO.


AGENCY 26.0330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 26.0330

CO.


30CO.


AGENCY 26.0330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7630

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7730

CO.


30CO.


AGENCY 28.7730

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7730

CO.


30CO.


AGENCY 28.7730

CO.


30CO.


AGENCY 28.7730

CO.


30CO.


AGENCY 28.7730

CO.


30CO.


AGENCY 28.7730

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7730

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 28.7730

CO.





30CO.


AGENCY 33.5630

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 38.0330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 39.0030

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 39.0430

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 39.0530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 39.0530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 39.0530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 39.0530

CO.


30CO.


AGENCY 39.0530

CO.


30CO.


AGENCY 39.0530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 39.0530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 39.0530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 39.0530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 41.1030

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 43.1530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 43.1630

CO.


30CO.


AGENCY 49.3230

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 49.3230

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 49.3230

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 50.7030

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

CO.


31265


AGENCY 52.0630

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

CO.


31265


AGENCY 52.0630

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

CO.


31265


AGENCY 52.0630

CO.


31265


AGENCY 52.0630

CO.


31265


AGENCY 52.0630

CO.


31265


AGENCY 52.0630

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 52.0630

CO.





31265


AGENCY 57.5430

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 57.5430

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 57.5430

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 57.5430

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 61.6530

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 61.6530

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 61.6530

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 61.6530

CO.


31265


AGENCY 63.7030

CO.


31265


AGENCY 65.0730

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 65.0730

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 67.1330

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 71.9330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 71.9330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 71.9330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 76.0530

CO.


10265


AGENCY 78.0930

CO.


10265


AGENCY 78.0930

CO.


10265


AGENCY 78.0930

CO.


10265


AGENCY 78.0930

CO.


10265


AGENCY 78.0930

CO.


10265


AGENCY 78.1030

CO.


10265


AGENCY 82.2030

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 84.9430

CO.


10CO.


AGENCY 84.9430

CO.


10CO.


AGENCY 84.9430

CO.


10CO.


AGENCY 86.3130

CO.


10CO.


AGENCY 91.1030

CO.


10CO.


AGENCY 91.1030

CO.


10CO.


AGENCY 91.1130

CO.


10CO.


AGENCY 91.1130

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 91.1130

CO.


10CO.


AGENCY 98.6430

CO.





10CO.


AGENCY 98.6430

CO.


10CO.


AGENCY 98.6430

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 98.6430

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 100.6930

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 100.7030

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 100.7030

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 102.7530

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 104.1030

CO.


30265


AGENCY 104.1230

CO.


30265


AGENCY 104.1230

CO.

2015 CONVERSE CONSULTANTS 934.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 104.1230

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 104.1230

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 104.1230

CO.

2015 DAWSON SURVEYING 1,480.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 104.1230

CO.

2015 DCSE 12,880.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 115.0730

CO.

2015 DCSE 59,560.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 116.1130

CO.

2015EADSON & ASSOCIATES 1,920.00

10265


AGENCY 117.1430

CO.

2015 EADSON & ASSOCIATES 3,800.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 117.1430

CO.

2015 EADSON & ASSOCIATES 3,500.0030

CO.2018

GLENDORA EMPLOYMENT

AGENCY 117.1430

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 117.1530

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 123.3030

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 123.3030

CO.


10265


AGENCY 123.3030

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 127.4030

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 130.1430

CO.


10265


AGENCY 130.1530

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 130.1530

CO.


10265


AGENCY 130.1530

CO.


10265


AGENCY 130.1530

CO.


10265


AGENCY 130.1530

CO.


10265


AGENCY 136.3130

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 143.1730

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 143.1730

CO.





10CO.


AGENCY 143.1730

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 143.1730

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 143.8530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 147.9630

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 148.6530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 156.1830

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 156.1830

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 156.1830

CO.


10CO.


AGENCY 156.1830

CO.


10CO.


AGENCY 156.1830

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 156.1830

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 169.8830

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 169.8830

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 172.6230

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 177.4530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 182.2130

CO.


10CO.


AGENCY 182.2130

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 182.2130

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 182.2130

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 182.2230

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 182.2330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 184.1630

CO.


10CO.


AGENCY 184.9530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 184.9530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 184.9530

CO.


10CO.


AGENCY 184.9530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 187.0130

CO.


10CO.


AGENCY 189.7330

CO.


10CO.


AGENCY 189.7430

CO.


10CO.


AGENCY 197.2830

CO.


10CO.


AGENCY 197.2830

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 197.2830

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 201.3930

CO.





10CO.


AGENCY 205.5030

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 205.5030

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 208.2430

CO.

2015 LIUZONG ZHOU 1,020.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 209.6130

CO.

2015 LIUZONG ZHOU 1,140.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 215.7630

CO.

2015 LIUZONG ZHOU 2,280.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 215.7830

CO.

2015 LIUZONG ZHOU 2,370.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 221.2530

CO.

2015 LIUZONG ZHOU 3,690.0010

CO.2018

GLENDORA EMPLOYMENT

AGENCY 234.2730

CO.


10CO.


AGENCY 246.6030

CO.


10CO.


AGENCY 247.2830

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 254.8230

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 254.8230

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 258.9330

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 258.9330

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 258.9330

CO.


2412018

GLENDORA EMPLOYMENT

AGENCY 260.2930

CO.


30241


AGENCY 271.2630

CO.

2015 LIUZONG ZHOU 1,500.0030

2412018

GLENDORA EMPLOYMENT

AGENCY 273.3230

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 273.3230

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 273.3230

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 274.0030

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 286.3330

CO.


30265


AGENCY 295.9230

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 299.3530

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 299.3530

CO.


30265


AGENCY 312.3630

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 315.1030

CO.


30265


AGENCY 318.5330

CO.


30265


AGENCY 328.8030

CO.


30265


AGENCY 338.3930

CO.


30265


AGENCY 352.7730

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 357.5730

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 364.4230

CO.





30265


AGENCY 374.0130

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 374.0130

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 377.4430

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 377.4430

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 377.4430

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 382.9230

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 390.4530

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 390.4530

CO.


30265


AGENCY 390.4530

CO.


30265


AGENCY 390.4530

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 416.4830

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 417.1730

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 424.7030

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 431.5530

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 442.5130

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 456.2130

CO.


30265


AGENCY 460.3230

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 460.3230

CO.


2652018

GLENDORA EMPLOYMENT

AGENCY 468.5430

CO.

2015 LIUZONG ZHOU 1,350.0030

2652018

GLENDORA EMPLOYMENT

AGENCY 484.9830

CO.

2015 LIUZONG ZHOU 1,440.0030

2652018

GLENDORA EMPLOYMENT

AGENCY 489.0830

CO.

2015 LIUZONG ZHOU 3,330.0030

2652018

GLENDORA EMPLOYMENT

AGENCY 509.6430

CO.


30CO.


AGENCY 542.5230

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 572.6630

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 572.6630

CO.


30CO.


AGENCY 585.6830

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 594.5830

CO.


30CO.


AGENCY 632.9430

CO.


30CO.


AGENCY 634.3030

CO.


30CO.


AGENCY 679.5230

CO.


30CO.


AGENCY 718.5530

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 739.8030

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 764.4630

CO.





30CO.


AGENCY 767.8930

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 822.0030

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 849.4030

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 934.3430

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 1,146.6930

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 1,150.8030

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 1,210.4030

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 1,528.9230

CO.


30CO.


AGENCY 1,644.0030

CO.


30CO.


AGENCY 1,743.3330

CO.


CO.2018

GLENDORA EMPLOYMENT

AGENCY 3,178.9530

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 245.0010

241


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 490.0010

241


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 490.0010

241


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 490.0010

241


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 490.0010

241


30CO.

2018LOCKWOOD, ANDREWS &

NEWMAN 245.0010

265


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 245.0010

265


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 245.0010

265


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 245.0010

265

2015 LIUZONG ZHOU 1,440.0030

CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 245.0010

265

2015 LIUZONG ZHOU 1,470.0030

CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 490.0010

265


31CO.


NEWMAN 490.0010

265


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 490.0010

265


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 245.0010

CO.


10CO.


NEWMAN 245.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 245.0010

CO.


10CO.


NEWMAN 245.0010

CO.


10CO.


NEWMAN 245.0010

CO.


10CO.


NEWMAN 245.0010

CO.


10CO.


NEWMAN 245.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 490.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 490.0010

CO.





10CO.


NEWMAN 490.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 735.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 735.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 735.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 875.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 980.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 980.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 980.0010

CO.


30CO.


NEWMAN 980.0010

CO.


30CO.


NEWMAN 980.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 1,225.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 1,662.5010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 1,715.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 1,820.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 1,960.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 2,450.0010

CO.


30CO.


NEWMAN 3,080.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 3,185.0010

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 3,360.0010

CO.

2015 ONTARIO BLUEPRINT 6,804.0099

CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 3,430.0010

CO.

2015 ONTARIO BLUEPRINT 7,270.5699

CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 4,270.0010

CO.


CENTER 14,060.0010

CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 4,655.0010

CO.


CENTER 1,800.0030

2652018

LOCKWOOD, ANDREWS &

NEWMAN 7,840.0010

CO.


CENTER 2,180.0030

2652018

LOCKWOOD, ANDREWS &

NEWMAN 9,660.0010

CO.


CENTER 5,570.0030

2652018

LOCKWOOD, ANDREWS &

NEWMAN 12,600.0010

CO.

2015RGI UTILITY CONSULTANTS 740.00

30265


NEWMAN 245.0030

241


2652018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

241


30265


NEWMAN 735.0030

241


30265


NEWMAN 735.0030

241


30265


NEWMAN 245.0030

265


30265


NEWMAN 245.0030

265


2652018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

265


2652018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

265




2015RGI UTILITY CONSULTANTS 850.00

30CO.


NEWMAN 245.0030

265


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

265


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

265


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 490.0030

265


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 980.0030

265

2015 SPATIAL WAVE 4,217.2910

CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 117.8330

CO.

2015 SPATIAL WAVE 4,217.2910

CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 238.1930

CO.

2015 SPATIAL WAVE 14,000.0010

CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

CO.

2015SPATIAL WAVE 23,000.00

10CO.


NEWMAN 245.0030

CO.

2015SPATIAL WAVE 27,000.00

30CO.


NEWMAN 245.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

CO.


10242.30


NEWMAN 245.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

CO.


10242.30


NEWMAN 245.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 245.0030

CO.


10242.30


NEWMAN 245.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 297.7430

CO.


10242.30


NEWMAN 490.0030

CO.


10242.30


NEWMAN 490.0030

CO.


10242.30


NEWMAN 490.0030

CO.


10242.30


NEWMAN 490.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 490.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 490.0030

CO.





10242.30


NEWMAN 490.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 490.0030

CO.


242.302018

LOCKWOOD, ANDREWS &

NEWMAN 490.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 490.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 490.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 490.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 490.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 735.0030

CO.


10265


NEWMAN 735.0030

CO.


10265


NEWMAN 735.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 735.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 735.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 735.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 735.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 840.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 875.0030

CO.


10265


NEWMAN 980.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 980.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 980.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 980.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 980.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 980.0030

CO.


10265


NEWMAN 1,470.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 1,470.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 1,470.0030

CO.


10265


NEWMAN 1,470.0030

CO.


2652018

LOCKWOOD, ANDREWS &

NEWMAN 1,575.0030

CO.


10265


NEWMAN 1,960.0030

CO.


10CO.


NEWMAN 2,205.0030

CO.


10CO.


NEWMAN 3,185.0030

CO.


10CO.


NEWMAN 3,640.0030

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 3,920.0030

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 6,860.0030

CO.





10CO.


NEWMAN 7,700.0030

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 9,555.0030

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 9,660.0030

CO.


CO.2018

LOCKWOOD, ANDREWS &

NEWMAN 12,320.0030

CO.

2015 STETSON ENGINEERS, INC. 680.41 10 CO. 2018 O2EPCM 240.00 10 125.20

2015 STETSON ENGINEERS, INC. 684.00 10 CO. 2018 O2EPCM 1,120.00 10 125.20





2015 STETSON ENGINEERS, INC. 780.75 10 CO. 2018 O2EPCM 240.00 10 241




2015 STETSON ENGINEERS, INC. 1,187.80 10 CO. 2018 O2EPCM 3,680.00 10 241

2015 STETSON ENGINEERS, INC. 1,243.27 10 CO. 2018 O2EPCM 80.00 10 265













2015 STETSON ENGINEERS, INC. 2,462.17 30 265 2018 O2EPCM 840.00 10 265

2015 STETSON ENGINEERS, INC. 5,954.00 30 265 2018 O2EPCM 1,120.00 10 265

2015 STETSON ENGINEERS, INC. 292.50 30 CO. 2018 O2EPCM 1,680.00 10 265

2015 STETSON ENGINEERS, INC. 414.00 30 CO. 2018 O2EPCM 1,680.00 10 265





2015 STETSON ENGINEERS, INC. 6,326.83 30 CO. 2018 O2EPCM 640.00 10 CO.

2015 TOM DODSON & ASSOCIATES 284.25 10 CO. 2018 O2EPCM 4,400.00 10 CO.

2015 TOM DODSON & ASSOCIATES 474.00 10 CO. 2018 O2EPCM 5,200.00 10 CO.

2015 TOM DODSON & ASSOCIATES 600.00 10 CO. 2018 O2EPCM 80.00 30 241



2015 TOM DODSON & ASSOCIATES 1,074.00 10 CO. 2018 O2EPCM 320.00 30 241




2016 CAROLLO ENGINEERS, INC 8,231.60 30 CO. 2018 O2EPCM 1,040.00 30 241


CO.2018 O2EPCM 1,120.00

30241





30CO.

2018O2EPCM 1,520.00

30241


CO.2018 O2EPCM 2,000.00

30241


CO.2018 O2EPCM 2,880.00

30241


CO.2018 O2EPCM 3,440.00

30241


CO.2018 O2EPCM 3,680.00

30241


CO.2018 O2EPCM 5,040.00

30241


CO.2018 O2EPCM 6,320.00

30241


CO.2018 O2EPCM 7,440.00

30241


30CO.

2018O2EPCM 8,320.00

30241


30CO.

2018O2EPCM 10,640.00

30241


CO.2018 O2EPCM 80.00

30265


CO.2018 O2EPCM 160.00

30265


CO.2018 O2EPCM 160.00

30265


CO.2018 O2EPCM 160.00

30265


CO.2018 O2EPCM 400.00

30265


CO.2018 O2EPCM 480.00

30265


30CO.

2018O2EPCM 560.00

30265


CO.2018 O2EPCM 640.00

30265


CO.2018 O2EPCM 960.00

30265


CO.2018 O2EPCM 1,200.00

30265


CO.2018 O2EPCM 1,680.00

30265


CO.2018 O2EPCM 3,360.00

30265


30CO.

2018O2EPCM 5,120.00

30265

2016 CIVILTEC ENGINEERING INC. 363.75 10 CO. 2018 O2EPCM 5,920.00 30 265

2016 CIVILTEC ENGINEERING INC. 503.75 10 CO. 2018 O2EPCM 480.00 30 CO.

2016 CIVILTEC ENGINEERING INC. 546.25 10 CO. 2018 O2EPCM 800.00 30 CO.

2016 CIVILTEC ENGINEERING INC. 865.00 10 CO. 2018 ONTARIO BLUEPRINT 177.79 10 CO.

2016 CIVILTEC ENGINEERING INC. 1,355.00 10 CO. 2018 ONTARIO BLUEPRINT 418.61 30 CO.

2016 CIVILTEC ENGINEERING INC. 1,438.75 10 CO. 2018 ONTARIO BLUEPRINT 672.36 30 CO.

2016 CIVILTEC ENGINEERING INC. 3,842.50 10 CO. 2018 ONTARIO BLUEPRINT 8,404.50 99 CO.

2016 CIVILTEC ENGINEERING INC. 4,421.25 10 CO. 2018 PACRIM ENGINEERING 370.15 10 CO.

2016 CIVILTEC ENGINEERING INC. 5,692.35 10 CO. 2018 PACRIM ENGINEERING 1,539.04 10 CO.





2016 DCSE 4,770.00 10 CO. 2018 PACRIM ENGINEERING 16,072.02 10 CO.

2016 DCSE 12,400.00 10 CO. 2018 PACRIM ENGINEERING 20,477.75 10 CO.




2016DCSE 2,930.00

30CO.


CENTER 3,870.0010

CO.

2016 DCSE 36,660.0030

CO.2018


CENTER 6,290.0010

CO.

2016 DCSE 4,160.0099

CO.2018


CENTER 3,320.0030

CO.

2016 DCSE 5,100.0099

CO.2018


CENTER 45,744.0030

CO.


AGENCY 10.9610

242.302018


CENTER 7,600.0031

CO.


AGENCY 10.9610

2652018

RAFTELIS FINANCIAL

CONSULTANTS, INC. 20,920.0010

CO.


AGENCY 32.8810

2652018

RAFTELIS FINANCIAL

CONSULTANTS, INC. 41,136.2210

CO.


AGENCY 43.8410


10CO.


AGENCY 54.8010

2652018

RGI UTILITY CONSULTANTS 420.0010

CO.


AGENCY 65.1710


10CO.


AGENCY 65.7610


10CO.


AGENCY 104.8110


10CO.


AGENCY 109.6010


10CO.


AGENCY 228.1410


10CO.


AGENCY 230.1610


10CO.


AGENCY 339.7610


10CO.


AGENCY 372.6410


10CO.


AGENCY 500.7310


30CO.


AGENCY 734.3210


30CO.


AGENCY 4.6910

CO.2018 RGI UTILITY CONSULTANTS 280.00

30CO.


AGENCY 10.9610


30CO.


AGENCY 10.9610


30CO.


AGENCY 10.9610

CO.2018

RGI UTILITY CONSULTANTS 840.0030

CO.


AGENCY 16.4110


30CO.


AGENCY 32.8810

CO.2018 RGI UTILITY CONSULTANTS 1,040.00

30CO.


AGENCY 32.8810

CO.2018

RGI UTILITY CONSULTANTS 1,150.0030

CO.


AGENCY 58.2310

CO.2018


CO.


AGENCY 76.7210

CO.2018


CO.


AGENCY 81.5210

CO.2018


CO.


AGENCY 81.5210


30CO.


AGENCY 98.6410

CO.2018


CO.


AGENCY 151.3910


30CO.


AGENCY 163.0310


30CO.





AGENCY 163.0310

CO.2018


CO.


AGENCY 209.6010


30CO.


AGENCY 209.6110


31CO.


AGENCY 263.0410


31CO.


AGENCY 279.4810


31CO.


AGENCY 314.4210


31CO.


AGENCY 337.7110


31CO.


AGENCY 383.6010


31CO.


AGENCY 407.5810

CO.2018


CO.


AGENCY 21.9211

CO.2018


CO.


AGENCY 128.1011

CO.2018

RHA LANDSCAPE ARCHITECTS-

PLANNERS 440.0010

CO.


AGENCY 284.9611

CO.2018

RHA LANDSCAPE ARCHITECTS-

PLANNERS 1,760.0010

CO.


AGENCY 43.8430

2412018 SPATIAL WAVE 1,083.00

10125.20


AGENCY 10.9630

2652018 SPATIAL WAVE 70.00

10241


AGENCY 10.9630


10241


AGENCY 10.9630


10241


AGENCY 11.6530

2652018

SPATIAL WAVE 770.0010

241


AGENCY 87.6830


10242.30


AGENCY 93.1630


10242.30


AGENCY 164.4030


10242.30


AGENCY 230.1630


10265


AGENCY 350.7230


10265


AGENCY 23.2830

CO.2018


265


AGENCY 104.8030

CO.2018 SPATIAL WAVE 35.00

10265


AGENCY 197.2830


10265


AGENCY 274.6830

CO.2018


265


AGENCY 437.7230


10265


AGENCY 642.5230

CO.2018


265


AGENCY 1,358.3530

CO.2018


265

2016 MILLER SPATIAL SERVICES LLC 1,455.00 10 CO. 2018 SPATIAL WAVE 70.00 10 265

2016 MILLER SPATIAL SERVICES LLC 3,307.50 30 CO. 2018 SPATIAL WAVE 105.00 10 265

2016 MORE SERVICES 215.00 10 CO. 2018 SPATIAL WAVE 140.00 10 265

2016 MORE SERVICES 235.00 10 CO. 2018 SPATIAL WAVE 210.00 10 265

2016 ONTARIO BLUEPRINT 30.51 10 241 2018 SPATIAL WAVE 245.00 10 265

2016 ONTARIO BLUEPRINT 295.11 10 CO. 2018 SPATIAL WAVE 385.00 10 265





CENTER 5,940.0010

CO.2018

SPATIAL WAVE 1,400.0010

265

2016 SPATIAL WAVE 4,032.00 10 CO. 2018 SPATIAL WAVE 35.00 10 CO.












2016 STETSON ENGINEERS, INC. 0.09 10 242.30 2018 SPATIAL WAVE 70.00 10 CO.







2016 STETSON ENGINEERS, INC. 1,217.18 10 242.30 2018 SPATIAL WAVE 140.00 10 CO.






2016 STETSON ENGINEERS, INC. 20.75 10 CO. 2018 SPATIAL WAVE 210.00 10 CO.















2016 STETSON ENGINEERS, INC. 1,304.54 10 CO. 2018 SPATIAL WAVE 560.00 10 CO.

2016 STETSON ENGINEERS, INC. 1,833.29 10 CO. 2018 SPATIAL WAVE 875.00 10 CO.

2016 STETSON ENGINEERS, INC. 1,868.25 10 CO. 2018 SPATIAL WAVE 1,000.00 10 CO.















2016 STETSON ENGINEERS, INC. 2,466.90 30 265 2018 SPATIAL WAVE 3,680.00 10 CO.

2016 STETSON ENGINEERS, INC. 5,023.25 30 265 2018 SPATIAL WAVE 3,838.00 10 CO.

2016 STETSON ENGINEERS, INC. 649.71 30 CO. 2018 SPATIAL WAVE 6,370.00 10 CO.



2016 TOM DODSON & ASSOCIATES 750.00 10 CO. 2018 SPATIAL WAVE 67,658.00 10 CO.

2016 TOM DODSON & ASSOCIATES 912.00 10 CO. 2018 SPATIAL WAVE 35.00 30 241

2016 TOM DODSON & ASSOCIATES 948.00 10 CO. 2018 SPATIAL WAVE 35.00 30 241

2016 TOM DODSON & ASSOCIATES 1,146.00 10 CO. 2018 SPATIAL WAVE 35.00 30 241



2017 CAROLLO ENGINEERS, INC 12,480.00 30 CO. 2018 SPATIAL WAVE 210.00 30 241




2017 CHOW ENGINEERING 534.60 10 125.20 2018 SPATIAL WAVE 1,190.00 30 241

2017 CHOW ENGINEERING 980.10 10 125.20 2018 SPATIAL WAVE 35.00 30 265

2017 CHOW ENGINEERING 1,960.20 10 125.20 2018 SPATIAL WAVE 35.00 30 265

2017 CHOW ENGINEERING 89.10 10 241 2018 SPATIAL WAVE 35.00 30 265




2017 CHOW ENGINEERING 1,069.20 10 241 2018 SPATIAL WAVE 70.00 30 265










2017 CHOW ENGINEERING 123.75 10 265 2018 SPATIAL WAVE 35.00 30 CO.








2017 CHOW ENGINEERING 1,247.40 10 265 2018 SPATIAL WAVE 70.00 30 CO.





2017 CHOW ENGINEERING 143.55 10 CO. 2018 SPATIAL WAVE 105.00 30 CO.










2017 CHOW ENGINEERING 1,004.85 10 CO. 2018 SPATIAL WAVE 245.00 30 CO.






2017 CHOW ENGINEERING 2,153.25 10 CO. 2018 SPATIAL WAVE 1,080.00 30 CO.




2017 CHOW ENGINEERING 89.10 30 241 2018 SPATIAL WAVE 1,575.00 30 CO.










2017 CHOW ENGINEERING 1,247.40 30 241 2018 SPATIAL WAVE 54,681.00 30 CO.

2017 CHOW ENGINEERING 1,336.50 30 241 2018 SRS CONSULTANTS 2,640.00 10 125.20

2017 CHOW ENGINEERING 1,336.50 30 241 2018 SRS CONSULTANTS 408.00 10 265




2017 CHOW ENGINEERING 178.20 30 265 2018 SRS CONSULTANTS 816.00 10 265

2017 CHOW ENGINEERING 267.30 30 265 2018 SRS CONSULTANTS 2,200.00 10 265

2017 CHOW ENGINEERING 356.40 30 265 2018 SRS CONSULTANTS 2,907.00 10 265

2017 CHOW ENGINEERING 445.50 30 265 2018 SRS CONSULTANTS 102.00 10 CO.




2017 CHOW ENGINEERING 1,069.20 30 265 2018 SRS CONSULTANTS 306.00 10 CO.










2017 CHOW ENGINEERING 287.10 30 CO. 2018 SRS CONSULTANTS 408.00 10 CO.








2017 CHOW ENGINEERING 1,692.90 30 CO. 2018 SRS CONSULTANTS 660.00 10 CO.






2017 CHOW ENGINEERING 4,378.28 30 CO. 2018 SRS CONSULTANTS 1,760.00 10 CO.



2017 CIVILTEC ENGINEERING INC. 282.50 10 CO. 2018 SRS CONSULTANTS 102.00 30 241

2017 CIVILTEC ENGINEERING INC. 727.50 10 CO. 2018 SRS CONSULTANTS 110.00 30 241

2017 CIVILTEC ENGINEERING INC. 1,192.50 10 CO. 2018 SRS CONSULTANTS 204.00 30 241
















2017 CONVERSE CONSULTANTS 6,950.00 10 CO. 2018 SRS CONSULTANTS 935.00 30 241

2017 DAWSON SURVEYING 3,440.00 10 CO. 2018 SRS CONSULTANTS 1,020.00 30 241

2017 DAWSON SURVEYING 1,500.00 30 CO. 2018 SRS CONSULTANTS 1,100.00 30 241

2017 EADSON & ASSOCIATES 2,320.00 10 CO. 2018 SRS CONSULTANTS 1,326.00 30 241




2017 EADSON & ASSOCIATES 1,800.00 30 265 2018 SRS CONSULTANTS 1,760.00 30 241

2017 EADSON & ASSOCIATES 5,500.00 30 265 2018 SRS CONSULTANTS 1,760.00 30 241


AGENCY 12.3310

125.202018 SRS CONSULTANTS 2,346.00

30241


AGENCY 24.6610

125.202018 SRS CONSULTANTS 3,060.00

30241


AGENCY 49.3210

125.202018

SRS CONSULTANTS 3,111.0030

241


AGENCY 12.3310

2412018 SRS CONSULTANTS 3,774.00

30241


AGENCY 12.3310

2412018


241


AGENCY 12.3310

2412018 SRS CONSULTANTS 102.00

30242.30


AGENCY 54.8010


30242.30


AGENCY 58.9510


30265





AGENCY 61.6510

2412018

SRS CONSULTANTS 102.0030

265


AGENCY 82.2010


30265


AGENCY 95.9010


30265


AGENCY 117.9010


30265


AGENCY 137.0010


30265


AGENCY 164.4010


30265


AGENCY 164.4010


30265


AGENCY 224.0110


30265


AGENCY 246.6010

2412018


265


AGENCY 271.1710

2412018


265


AGENCY 318.3310


30265


AGENCY 345.2410


30265


AGENCY 12.3310


30265


AGENCY 12.3310


30265


AGENCY 12.3310


30265


AGENCY 12.3310


30265


AGENCY 12.3310

2652018


265


AGENCY 12.3310


30265


AGENCY 12.3310


30265


AGENCY 12.3310


30265


AGENCY 12.3310


30265


AGENCY 12.3310


30265


AGENCY 12.3310

2652018


265


AGENCY 12.3310


30265


AGENCY 12.3310


30265


AGENCY 23.5810

2652018


265


AGENCY 23.5810


30265


AGENCY 24.6610

2652018


265


AGENCY 24.6610

2652018


265


AGENCY 24.6610

2652018


265


AGENCY 24.6610

2652018


265


AGENCY 24.6610


30265


AGENCY 24.6610


30265





AGENCY 24.6610

2652018


265


AGENCY 24.6610


30265


AGENCY 24.6610


30265


AGENCY 24.6610


30265


AGENCY 27.4010


30265


AGENCY 35.3710


30265


AGENCY 36.9910


30265


AGENCY 41.1010


30265


AGENCY 49.3210

2652018


265


AGENCY 54.8010

2652018


265


AGENCY 61.6510


30265


AGENCY 86.3110


30265


AGENCY 94.3210


30265


AGENCY 98.6410


30265


AGENCY 109.6010


30265


AGENCY 109.6010


30265


AGENCY 109.6010

2652018


265


AGENCY 109.6010


30265


AGENCY 147.9610


30265


AGENCY 147.9610


30265


AGENCY 164.4010


30265


AGENCY 172.6210


30265


AGENCY 176.8510

2652018


265


AGENCY 184.9510


30265


AGENCY 184.9510


30265


AGENCY 184.9510

2652018


265


AGENCY 197.2810


30265


AGENCY 283.5910

2652018


265


AGENCY 295.9210

2652018


265


AGENCY 332.9110

2652018


265


AGENCY 389.0710

2652018


265


AGENCY 11.7910

CO.2018 SRS CONSULTANTS 1,760.00

30265


AGENCY 11.7910


30265





AGENCY 12.3310

CO.2018


265


AGENCY 12.3310


30265


AGENCY 12.3310


30265


AGENCY 12.3310


30265


AGENCY 12.3310


30265


AGENCY 12.3310


30265


AGENCY 12.3310


30265


AGENCY 12.3310


30265


AGENCY 12.3310

CO.2018


265


AGENCY 12.3310

CO.2018


265


AGENCY 12.3310


30265


AGENCY 23.5810


30265


AGENCY 24.6610


30265


AGENCY 24.6610

CO.2018 SRS CONSULTANTS 102.00

30CO.


AGENCY 24.6610


30CO.


AGENCY 24.6610


30CO.


AGENCY 24.6610

CO.2018


CO.


AGENCY 24.6610


30CO.


AGENCY 24.6610


30CO.


AGENCY 24.6610


30CO.


AGENCY 24.6610


30CO.


AGENCY 24.6610


30CO.


AGENCY 24.6610

CO.2018


CO.


AGENCY 24.6610


30CO.


AGENCY 24.6610


30CO.


AGENCY 27.4010

CO.2018


CO.


AGENCY 27.4010


30CO.


AGENCY 35.3710

CO.2018


CO.


AGENCY 36.9910

CO.2018


CO.


AGENCY 36.9910

CO.2018


CO.


AGENCY 36.9910

CO.2018


CO.


AGENCY 36.9910


30CO.


AGENCY 36.9910


30CO.





AGENCY 36.9910

CO.2018


CO.


AGENCY 36.9910


30CO.


AGENCY 36.9910


30CO.


AGENCY 36.9910


30CO.


AGENCY 38.4610


30CO.


AGENCY 47.1610


30CO.


AGENCY 47.1610


30CO.


AGENCY 47.1610


30CO.


AGENCY 49.3210

CO.2018


CO.


AGENCY 49.3210

CO.2018


CO.


AGENCY 49.3210


30CO.


AGENCY 49.3210


31CO.


AGENCY 49.3210


31CO.


AGENCY 49.3210


31CO.


AGENCY 49.3210


31CO.


AGENCY 49.3210


31CO.


AGENCY 54.8010

CO.2018


CO.


AGENCY 58.9510


31CO.


AGENCY 61.6510

CO.2018 STETSON ENGINEERS, INC. 448.55

10242.30


AGENCY 61.6510


10242.30


AGENCY 70.7410

CO.2018 STETSON ENGINEERS, INC. 1,542.54

10242.30


AGENCY 73.9810


10242.30


AGENCY 73.9810

CO.2018

STETSON ENGINEERS, INC. 118.0010

CO.


AGENCY 73.9810


10CO.


AGENCY 73.9810


10CO.


AGENCY 73.9810

CO.2018


CO.


AGENCY 73.9810


10CO.


AGENCY 82.5310

CO.2018


CO.


AGENCY 110.9710

CO.2018


CO.


AGENCY 123.3010

CO.2018


CO.


AGENCY 123.3010

CO.2018


CO.


AGENCY 129.6910


10CO.


AGENCY 147.9610


10CO.





AGENCY 164.4010

CO.2018


CO.


AGENCY 165.0610


10CO.


AGENCY 172.6210


10CO.


AGENCY 172.6210


10CO.


AGENCY 188.6410


10CO.


AGENCY 209.6110


10CO.


AGENCY 209.6110


10CO.


AGENCY 224.0110


10CO.


AGENCY 234.2710

CO.2018

STETSON ENGINEERS, INC. 1,902.2610

CO.


AGENCY 247.5910

CO.2018

STETSON ENGINEERS, INC. 1,912.5310

CO.


AGENCY 258.9310


10CO.


AGENCY 265.7810


10CO.


AGENCY 271.2610


10CO.


AGENCY 282.9610


10CO.


AGENCY 283.5910


10CO.


AGENCY 294.7510


30CO.


AGENCY 308.2510

CO.2018


CO.


AGENCY 308.2510


30CO.


AGENCY 328.8010


30CO.


AGENCY 377.2810

CO.2018 THE PRIZM GROUP 1,490.00

10CO.


AGENCY 438.4010

CO.2018 TOM DODSON & ASSOCIATES 230.00

10CO.


AGENCY 438.4010


10CO.


AGENCY 456.2110

CO.2018

TOM DODSON & ASSOCIATES 450.0010

CO.


AGENCY 468.5410


10CO.


AGENCY 517.8610


10CO.


AGENCY 520.6010

CO.2018

TOM DODSON & ASSOCIATES 682.1210

CO.


AGENCY 1,013.8010


10CO.


AGENCY 12.3330

2412018

TOM DODSON & ASSOCIATES 1,050.0010

CO.


AGENCY 24.6630

2412018


CO.


AGENCY 24.6630

2412018


CO.


AGENCY 27.4030

2412018


CO.


AGENCY 80.4230


10CO.


AGENCY 82.2030

2412018


CO.





AGENCY 98.6430

2412018


CO.


AGENCY 160.8330


10CO.


AGENCY 195.2930


10CO.


AGENCY 219.2030


10CO.


AGENCY 275.7130


10CO.


AGENCY 452.1030

2412018


CO.


AGENCY 11.7930

2652018


CO.


AGENCY 12.3330

2652018


CO.


AGENCY 12.3330


10CO.


AGENCY 12.3330


10CO.


AGENCY 12.3330


10CO.


AGENCY 12.3330

2652018 WATEARTH 345.93

10CO.


AGENCY 12.3330

2652018 WATEARTH 886.63

10CO.


AGENCY 12.3330

2652018 WATEARTH 1,165.39

10CO.


AGENCY 12.3330

2652018 WATEARTH 1,317.50

10CO.


AGENCY 12.3330

2652018 WATEARTH 1,585.32

10CO.


AGENCY 12.3330

2652018 WATEARTH 1,811.90

10CO.


AGENCY 12.3330

2652018 WATEARTH 1,824.15

10CO.


AGENCY 12.3330

2652018 WATEARTH 2,123.30

10CO.


AGENCY 12.3330

2652018 WATEARTH 2,392.55

10CO.


AGENCY 13.7030

2652018 WATEARTH 345.94

30CO.


AGENCY 23.5830

2652018 WATEARTH 345.94

30CO.


AGENCY 24.6630

2652018

WATEARTH 345.9430

CO.


AGENCY 24.6630

2652018 WATEARTH 573.85

30CO.


AGENCY 24.6630

2652018

WATEARTH 585.0030

CO.


AGENCY 24.6630

2652018 WATEARTH 706.56

30CO.


AGENCY 24.6630

2652018 WATEARTH 886.61

30CO.


AGENCY 24.6630

2652018 WATEARTH 886.61

30CO.


AGENCY 24.6630

2652018 WATEARTH 920.31

30CO.


AGENCY 24.6630

2652018 WATEARTH 951.62

30CO.


AGENCY 24.6630

2652018 WATEARTH 980.65

30CO.


AGENCY 24.6630

2652018

WATEARTH 1,004.4030

CO.


AGENCY 24.6630

2652018 WATEARTH 1,024.40

30CO.





AGENCY 24.6630

2652018

WATEARTH 1,072.5030

CO.


AGENCY 24.6630

2652018 WATEARTH 1,217.91

30CO.


AGENCY 24.6630

2652018 WATEARTH 1,307.87

30CO.


AGENCY 35.3730

2652018 WATEARTH 1,372.90

30CO.


AGENCY 36.9930

2652018 WATEARTH 1,664.12

30CO.


AGENCY 36.9930

2652018 WATEARTH 1,680.40

30CO.


AGENCY 41.1030

2652018 WATEARTH 1,705.40

30CO.


AGENCY 47.1630

2652018 WATEARTH 1,879.97

30CO.


AGENCY 49.3230

2652018

WATEARTH 2,089.0730

CO.


AGENCY 49.3230

2652018

WATEARTH 2,123.2930

CO.


AGENCY 54.8030

2652018 WATEARTH 2,301.61

30CO.


AGENCY 61.6530

2652018 WATEARTH 2,381.89

30CO.


AGENCY 61.6530

2652018 WATEARTH 3,067.32

30CO.


AGENCY 61.6530

2652018 WATEARTH 4,131.25

30CO.


AGENCY 73.9830

2652018 WATEARTH 4,300.05

30CO.

2018 WESTLAND GROUP, INC. 225.00 10 CO.

2018 WESTLAND GROUP, INC. 431.50 10 CO.

2018 WESTLAND GROUP, INC. 8,135.54 10 CO.





report on the results of operations san ......4 san gabriel’s response to dr public advocates...

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