to: board of directors date posted: april 17, 2015 · 2018. 8. 31. · april 23, 2015 regular board...

RUNNING SPRINGS WATER DISTRICT A MULTI-SERVICE INDEPENDENT SPECIAL DISTRICT

31242 Hilltop Boulevard • P.O. Box 2206 Running Springs, CA 92382

WATER (909) 867-2766 • WASTEWATER COLLECTION (909) 867-7352 • WASTEWATER TREATMENT (909) 867-3689 • FIRE (909) 867-2630

TO: BOARD OF DIRECTORS DATE POSTED: APRIL 17, 2015

RE: REGULAR BOARD MEETING FROM: BOARD SECRETARY

The date for the regularly scheduled board meeting has been changed from 9:00 a.m. on April 15, 2015 to 9:00 a.m. on April 23, 2015 and therefore the meeting will be adjourned to that later date.

The Regular Meeting of the Board of Directors of the Running Springs Water District will be held on Thursday, April 23, 2015, at the hour of 9:00 A.M. at the District Office located at 31242 Hilltop Boulevard, Running Springs, California. This agenda was posted prior to 5:00pm on April 17, 2015 at the Running Springs Water District Office and Website.

The Board may take action on any item on the agenda, whether listed as an action item or as an information item.

Upon request, this agenda will be made available in appropriate alternative formats to persons with disabilities, as required by Section 202 of the Americans with Disabilities Act of 1990. Any person with a disability who requires a modification or accommodation in order to participate in a meeting should direct such request to Joan C. Eaton, Board Secretary at (909) 867-2766 at least 48 hours before the meeting, if possible.

Copies of documents provided to members of the Board for discussion in open session may be obtained from the District at the address indicated above.

AGENDA

1. Call Meeting to Order and Pledge of Allegiance

2. Recognize and Hear From Visitors/Public Comment

3. Approval of Consent Items – The following consent items are expected to be routineand non-controversial and will be acted on at one time without discussion unless anitem is withdrawn by a Board Member for questions or discussion. Any personwishing to speak on the consent agenda may do so by raising his/her hand and beingrecognized by the Board President.

A. Approve Minutes for March 18, 2015 Regular Board Meeting Page 4

B. Ratify March 2015 Expenditures 3

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RGross

Highlight

April 23, 2015 Regular Board Meeting Agenda Posted April 17, 2015

4. Action Items – The following action items will be considered individually and each require a motion by the Board of Directors for action.

A. Consider Awarding Construction Contract for Sewer Lift Station Nos. 1, 2 and 3

Improvements Page 19 (Presenter: Ryan Gross, General Manager)

B. Consider Adopting Resolution No. 09-15, Identifying the Terms and Conditions for the Fire Department Response Away from their Official Duty Station and Assigned to an Emergency Incident 1 (Presenter: Ryan Gross, General Manager)

C. Consider Adopting Ordinance No. 43 Authorizing an Availability Charge for Fire Suppression Service Page 24 (Presenter: Ryan Gross, General Manager)

5. Information Items – The following information items do not require any action by the Board of Directors and are for informational purposes only.

A. Draft Fiscal Year 2015/2016 Wastewater Department Budget Page 32

(Presenters: Finance Committee, Ryan Gross, General Manager)

B. Draft Fiscal Year 2015/2016 Water and Administration Department Budgets (Presenters: Finance Committee, Ryan Gross, General Manager) Page 90

C. Quarterly Budget/Financial Update Page 135 (Presenters: Finance Committee, Ryan Gross, General Manager)

D. Quarterly Investment Report Page 158 (Presenter: Ryan Gross, General Manager)

E. Update on Executive Order Regarding the Drought Page 162 (Presenter: Ryan Gross, General Manager)

6. General Manager’s Report 7. Report from Engineer 8. Report from Legal Counsel 9. Board Member Meetings 10. Board Member Comments

11. Closed Session – The Board will go into Closed Session to discuss:

A. Conference with Legal Counsel – Pending Litigation

Government Code Section 54956.9(d)(1); Workers’ Compensation Claim No. 02-0500-0128-X

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April 23, 2015 Regular Board Meeting Agenda Posted April 17, 2015

12. Open Session – The Board will come out of closed session and report on any action

taken.

13. Meeting Adjournment Upcoming Meetings: Regular Board Meeting, May 20, 2015 at 9:00 am

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3. A.

RUNNING SPRINGS WATER DISTRICT

M E M O R A N D U M

DATE: April 23, 2015

TO: Board of Directors

FROM: Ryan Gross, General Manager

SUBJECT: CONSIDER APPROVING MEETING MINUTES FOR THE MARCH 18, 2015 REGULAR BOARD MEETING

RECOMMENDATION

It is recommended that the Board of Directors review and approve the attached meeting minutes.

REASON FOR RECOMMENDATION

Approval of meeting minutes.

BACKGROUND INFORMATION

The attached draft meeting minutes are from the Regular Board Meeting that was held on March 18, 2015.

ATTACHMENTS

Attachment 1 – Draft Meeting Minutes

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MINUTES – MARCH 18, 2015 PAGE 1 OF 8

MINUTES OF THE REGULAR MEETING OF THE BOARD OF DIRECTORS RUNNING SPRINGS WATER DISTRICT

COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA MARCH 18, 2015

The Regular Meeting of the Board of Directors of the Running Springs Water District was held on Wednesday, March 18, 2015 at the hour of 9:00 A.M. at the District office located at 31242 Hilltop Boulevard, Running Springs, California.

The following Directors were present: Kenneth Ayers, President Everett “Ed” Brittain, Vice-President Pamella Bennett, Director

Mike Terry, Director Henry Heredia, Director

Also present were the following: Ryan Gross, General Manager Joan C. Eaton, Secretary/Treasurer/Administration Supervisor George Corley, Fire Chief Mike Vasquez, Battalion Chief Brian Thomas, Engineer, Engineering Resources Ward Simmons, Attorney, Best, Best & Krieger Tony Grabow, Retired Fire Chief, Paid Call Firefighter

Visitors Present: Gerhard Hilgenfeldt, Resident Joan Moseley, Resident, Media Reporter

MEETING MINUTES

AGENDA ITEMS

1. Call Meeting to Order and Pledge of Allegiance

The meeting was called to order at 9:03 A.M. by President Ayers and Director Bennett ledthe assembly in the pledge of allegiance to the flag.

2. Recognize and Hear From Visitors/Public Comment

The visitors introduced themselves for the record.

3. Approval of Consent Items

The following consent items were listed for approval:

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ATTACHMENT 1


A. Approval of Meeting Minutes for February 18, 2015 Regular Board Meeting

B. Ratify February 2015 Expenditures

C. Consider Adopting Resolution No. 04-15, Fixing and Levying Fire Suppression Availability Charges for Fiscal Year 2015-2016

D. Consider Adopting Resolution No. 05-15, Fixing Sewer Standby or Availability Charges for Fiscal Year 2015-2016

E. Consider Adopting Resolution No. 06-15, Fixing Water Standby or Availability Charges for Fiscal Year 2015-2016

F. Consider Declaring Certain Equipment as Surplus and Authorize Staff to Dispose of Property

Upon motion by Director Terry, second by President Ayers and carried by a 4 to 0 vote, with Director Heredia abstaining, the February 2015 Expenditures were ratified and the Consent Items were approved. (Resolutions No. 04-15, 05-15 and 06-15 on file in the District office)

4. Action Items

A. Consider Adopting Resolution No. 07-15, Repealing Resolution No. 06-12 andAdopting an Updated Records Retention and Destruction Policy and Records Retention Schedule

Manager Gross reported on the proposed Records Retention Policy that repeals the previous policy and provides more detail in the Description of Records and he confirmed that the policy has been reviewed by Best, Best & Krieger. Supervisor Eaton, Records Coordinator reported that District records are scanned and stored electronically and all permanent records are retained as required. Discussion continued regarding the proposed policy and Attorney Simmons confirmed that the word “none” listed under the Minimum Legal Retention Period section means no legal requirement and added that the Records Retention Chart is updated periodically and could be revised again in the future. Regarding the Video Recordings Record Requirement and approval by the Board of Directors, Attorney Simmons will review the legal requirement and advise Manager Gross of a revision to the wording in this section.

Upon motion by Director Bennett, second by Director Heredia and carried by a 5 to 0 vote, Resolution No. 07-15, Repealing Resolution No. 06-12 and Adopting an Updated Records Retention and Destruction Policy and Records Retention Schedule as revised, was adopted. (Resolution No. 07-15 on file in the District office)

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B. Consider Adopting Resolution No. 08-15, Resolution of Lodge, Association or Other Similar Organization Regarding New Bank Signature Cards for First Mountain Bank

Manager Gross stated Municipal Finance Corporation requires that the District have a separate checking account to track the loan proceeds for the Ayers Acres Groundwater Project. Discussion continued and President Ayers expressed his concerns of providing First Mountain Bank with permission to investigate the Board Members credit and employment history and obtain reports from Consumer Reporting Agencies regarding Board Members as individuals since their personal information is not related to District business.

This item was tabled to later in the meeting.

C. Consider Approving Renewal of Leachate Disposal Contract with the County of San Bernardino

Manager Gross reported on renewal of the Leachate Contract with the County of San Bernardino to accept waste from Heaps Peak Transfer Station not to exceed the amount of $750,000. The current base rate is $0.0273 per gallon through June 30, 2015 and the rate will be adjusted based on yearly change to the Consumer Price Index (CPI). The new base rate as of July 1, 2015 will be $0.0275 per gallon and the County has asked for the contract to include two (2) five (5) year extension options. Manager Gross provided estimates of expected future revenue that will taper off because the County has installed a new Leachate Treatment System with a contingency in place if their Treatment Plant experiences problems. Attorney Simmons reviewed the contract with the Board, addressed questions and will make revisions to the contract as requested by the Board and he confirmed that the District has the right to terminate the contact within ten (10) days if required. Manager Gross will sign the contract as authorized by the Board.

Upon motion by Director Heredia, second by President Ayers and carried by a 5 to 0 vote, Renewal of the Leachate Disposal Contract with the County of San Bernardino as revised, was approved.

D. Consider Authorizing Additional Budget for Engineering Resources Services During Construction and As-Needed Construction Inspection Services

Manager Gross stated staff is requesting additional budget funds for Engineering Resources to provide assistance to the District during the Construction of the Ayers Acres Well Development and Sewer Lift Station Nos. 1-3 and Sewer Sag remediation at Lift Station No. 2. Regarding Ayers Acres, estimated Construction Management Costs in the amount of $82,060 include progress payment review, requests for clarifications or information, submittals, field meetings and the Notice of Completion with inspection costs to cover inspection of the site, construction photographs, inspection reports and quantities of items constructed or installed. Estimated Construction Management costs in

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the amount of $74,800 regarding Lift Station Nos. 1-2 and 3 Improvements include progress payment review, requests for clarifications or information, submittals, field meeting and the Notice of Completion while inspection costs cover inspection of the site, construction photographs, reports and quantities of items constructed or installed. Engineer Thomas stated the costs are an estimate and could be mitigated. Upon motion by Vice-President Brittain, second by Director Terry and carried by a 5 to 0 vote, Authorizing Additional Budget for Engineering Resources Services During Construction and As-Needed Construction Inspection Services, was approved.

5. Information Items

A. Draft Fiscal Year 2015/2016 Fire and Ambulance Department Budgets Manager Gross reported on the 2015/2016 Fire and Ambulance Department Budgets stating the Finance Committee reviewed the budgets on March 4, 2015. The one significant change to the budgets was regarding the California Public Employees Retirement System (CalPERS) and Manager Gross reported on recent restructuring in the payroll payments that will include the 18.524% of payroll for the District contribution in addition to a $13,297 monthly payment beginning July 1, 2015 for the Employer Unfunded Accrued Liability Payment resulting in increased District costs for Fiscal Year 2015/2016. Manager Gross said some of the budget accounts have been consolidated to simplify reporting and Chief Corley mentioned that the budget graphs are a little misleading due to variation in the figures. President Ayers expressed his concerns with sustaining the Fire Department and said the District should have a plan in place if the ballot measure to increase the Fire Suppression fee fails. Chief Corley said everything is dependent on the economy and he noted that the medical and/or fire expenses continue to increase. Director Brittan acknowledged staff for an excellent job balancing the Fire Department budget and he noted the expected revenues over expenditures is only approximately $32,000 and he stated the Fire and Ambulance Departments are running a tight budget. Chief Corley reported briefly on the difficulty of obtaining federal grants and the fires events in our community resulting in lost homes with President Ayers concerned that the projected property tax revenue may not increase and will be similar to this fiscal year. Chief Corley closed by reporting on the future replacement of Fire and Ambulance Department vehicles with Director Brittain reminding the Board of the importance of reliable equipment. Manager Gross said the only viable option is to go to the voters to increase the Fire Department Special Tax. President Ayers mentioned consolidation as an option with Director Brittain saying the District can be adversely affected by issues outside of our control.

B. Consider Providing Direction to Staff on Initiating a Ballot Measure on the November 2015 Election to Increase the Annual Availability Charge for Fire Suppression Services

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Manager Gross stated that staff recommends increasing the Fire Availability Charge from $65 to $158 per year (phased over 2-3 years) including an annual inflationary increase based on the Consumer Price Index (CPI) as suggested in the District’s 2010 Financial Master Plan. If approved by the voters, this additional revenue will help to fund the operation of the Running Springs Fire Department and Emergency Medical (Ambulance) Services. Manager Gross provided the Board with a timeline for placing a ballot measure on the November 3, 2015 General Election stating the Board should adopt the required resolution by June, 2015 to provide to the Elections Office by the August 7, 2015 deadline. Discussion continued regarding the proposed Fire Availability Charge and timing of the proposed increase and Manager Gross stated if the measure fails, the District will reintroduce the measure at a future date. Visitor Hilgenfeldt asked for clarification on the proposed increase with President Ayers explaining that in the past, inflation has not been factored into the fee and the Fire Department requires additional revenue to fund the operations. It is important to make the clear distinction that the California Department of Forest and Fire Protection (CAL FIRE) Fire Prevention Fee is not in any way affiliated with the Running Springs Water District or Running Springs Fire Department. Attorney Simmons summarized and clarified District employee positions in advocating for the proposed Fire Availability Charge stating the proposal will require a public hearing where the District can provide factual information to the public. Attorney Simmons also stated that Fire Department employees may advocate as citizens on their own behalf. President Ayers suggested that employees contact Manager Gross if they have any questions regarding advocating on behalf of the ballot measure. The Board directed staff to return with a draft ordinance regarding the proposed increase to the Fire Availability Charge.

The Board recessed at 11:00 A.M. and reconvened at 11:10 A.M. The meeting moved back to Action Item 4.B., Resolution No. 08-15, Resolution of Lodge, Association or Other Similar Organization Regarding New Bank Signature Cards for First Mountain Bank

Terisa Bonito, First Mountain Bank Branch Manager placed a telephone conference into the meeting to discuss the bank signature card requirements. Ms. Bonito referenced the Account Agreement Document stating Federal Law requires the bank to obtain sufficient information to verify identity and she said the information provided is protected by the privacy policy and federal law. Ms. Bonito again referenced the Account Agreement stating the signers authorize the financial institution to investigate credit and employment history as individuals so the bank can determine if the new signer had a previous negative history with a banking institution to protect both the bank and the District. President Ayers again expressed his concerns regarding allowing the bank to investigate the Board Members personal information because it is not related to District business. Manager Bonito suggested that the Board of Directors line out the sentence that allows the bank to investigate the employment history of the individuals and initial next to the sentence and she said the Account Agreement is standard form. Director Brittain clarified that the Board’s concerns were not personally directed to First Mountain Bank.

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Upon motion by Director Bennett, second by Director Terry and carried by a 4 to 1 vote with Directors Brittain, Terry, Bennett and Heredia voting Aye and President Ayers voting Nay, Resolution No. 08-15, Resolution of Lodge, Association or Other Similar Organization Regarding New Bank Signature Cards for First Mountain Bank as revised, was adopted. The signing of new bank signature cards was approved for the purpose of endorsing checks and orders for payment of money or otherwise withdraw or transfer funds on deposit with First Mountain Bank. The signature cards, Resolution 08-15 will be available for signature at the March 18, 2015 Board Meeting. (Resolution No. 08-15 on file in the District office)

C. CalPERS Update

Manager Gross provided a summary of the changes that will be made to the CalPERS retirement plan stating the Miscellaneous Plan is currently 69.9% funded and the Safety Plan is currently 72.8% funded. CalPERS has approved a plan to combine several risk pools and amortize the unfunded accrued liability (UAL) over a thirty (30) year period. The District will begin paying a percentage of payroll and also a lump sum payment beginning July 1, 2015 that will result in an increase for the District especially for the first five (5) years. Manager Gross provided the Board with the CalPERS Actuarial Reports for their review, and he stated that seventeen (17) of the District’s twenty-six (26) full time pensioned employees are in the Classic Miscellaneous Plan 2.7% @ 55 and seven (7) of the District’s twenty-six (26) full time pensioned employees are in the Classic Safety Plan 3% @ 50 with one (1) full time employee and five (5) part time pensioned employees in the PEPRA Safety Plan 2.7% @ 57. The Classic Miscellaneous plan has an unfunded accrued liability of $3.4 million dollars and the Classic Safety Plan has an unfunded accrued liability of $2.3 million dollars as of June 30, 2015 and the District has the option to prepay all or a portion of this liability. These are the approximate amounts that will be recorded under GASB 68 in the District’s financial statements starting with the current fiscal year ending 2015. To terminate our contract with CalPERS, the District would be required to pay approximately $20 million dollars. Manager Gross said the total District budget increase is about $42,000 that will be partially offset by the action previously taken to reduce the Employer Paid Member Contributions (EPMC) over a four (4) year period. Manager Gross suggested that the Board revisit this item each year and discussion continued regarding District finances.

6. Report From Management

Manager Gross stated he excused the Supervisors from attending the meeting.

A. Water Division Report

Manager Gross said precipitation is measured by collecting rainfall in a bucket and recording. Supervisor Bobroff will include precipitation information in his quarterly report and on the District website.

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B. Wastewater Treatment Division Report

Manager Gross reported that Supervisor Miller is installing the new Process Air Blower at the Treatment Plant that should be completed next week.

C. Wastewater Collection Division Report Manager Gross stated that Supervisor Hall is working on the final sewer connection plans with Pali Mountain that will generate a new stream of revenue. The sewer connection fee in the amount of $123,929 has been received by the District.

D. Fire Department Report Chief Corley reported the Fire Department is working with CalFire regarding a Roof Replacement Grant to remove the remaining shake shingles in the community. Chief Corley also reported that the Fire Chiefs on the mountain have been meeting to task force the bark beetle infestation. The primary objective is to pursue funding to clear dead bark beetle trees from the roadways providing safer escape routes in the mountain communities.

E. Administration Report

Supervisor Eaton reminded the Board and Staff that the Form 700 Statement of Economic Interest Forms are due by April 1, 2015.

F. General Manager’s Report

Manager Gross had no further information to report.

7. Report From Engineer Engineer Thomas had no further information to report. 8. Report From Legal Counsel

Attorney Simmons reported on the State Water Resources Control Board saying they have adopted stricter water use regulations for another 270 days and the resolution regarding watering twice a week is still in effect. Attorney Simmons also noted that the State Water Project allocation is now at 20%

9. Board Member Meetings No comments

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10. Board Member Comments

No comments

11. Meeting Adjournment

The meeting was adjourned at 12:05 P.M.

Respectfully Submitted,

__________________________________ ___________________________________ President, Board of Directors Secretary of the Board of Directors Running Springs Water District Running Springs Water District

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3. B.


M E M O R A N D U M




SUBJECT: RATIFY MARCH 2015 EXPENDITURES

RECOMMENDED BOARD ACTION

It is recommended that the Board of Directors review the attached accounts payable check register and ratify the District’s March 2015 expenditures.


Each month staff presents the monthly check register and recommends that the Board of Directors ratify the District’s expenditures.


Attached is a list of expenditures for March 2015.

FISCAL INFORMATION

Refer to attached accounts payable check register.

ATTACHMENTS

Attachment 1 – Accounts Payable Check Register for March 2015

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ATTACHMENT 1

4. A.


M E M O R A N D U M




SUBJECT: CONSIDER AWARDING A CONSTRUCTION CONTRACT FOR THE SEWER LIFT STATION NOS. 1, 2 AND 3 IMPROVEMENT PROJECT


It is recommended that the Board of Directors:

1. Consider awarding a construction contract for the Sewer Lift Station Nos. 1, 2 and3 (SLS 1-3) Improvement Project (Project) to the lowest responsive andresponsible bidder (list of bids received to be provided at the Board Meeting);

2. Authorize the General Manager to execute the contract;

3. Authorize the General Manager to approve change orders for the Project duringthe course of the project as required not to exceed 15% of the originalconstruction contract amount, or;


The bidding phase for the project is complete.


The bid opening is scheduled for Wednesday, April 22, 2015. A list of the bidding contractor’s and their bid prices will be provided at the Board meeting.

The engineer’s estimate for the project is $1,800,000.

The project includes the replacement of three sewer lift stations, generators and repair of a sewer main line sag near Sewer Lift Station #2.

These necessary improvements to the District’s SLS 1-3 have been recognized for several years in an effort to proactively prevent Sanitary Sewer Overflows (SSOs) in the event of equipment failure. These facilities are more than 40 years old and the improvements will improve reliability and reduce the potential for SSOs and regulatory enforcement action.

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SLS 1-3 are all more than 40 years old and pose a significant risk of failure and potential SSOs into the Deep Creek and Fredalba Creek watersheds. The District identified these three SLS’s as a high priority for rehabilitation/replacement in its 2010 Master Plan.

There are no additional operational improvements that can be made to improve the reliability and redundancy at these facilities without significant major upgrades.

FISCAL INFORMATION

On August 20, 2014 the District Board of Directors approved and Installment Sales Agreement (ISA) with the California State Water Resources Control Board (SWRCB) Clean Water State Revolving Fund (CWSRF) Project Number 7879-110 for Sewer Lift Station (SLS) Nos. 1-3 Improvements. The Finance Agreement was fully executed on September 24, 2014.

The term of the loan is 20 years with a 1.90% interest rate. Assuming the final project cost is $1,800,000, the scheduled annual debt service payments would be approximately $109,023. The total estimated interest payments are approximately $380,450. The fiscal year 2014/2015 rates included a $2.25 per month per customer infrastructure repair and replacement charge to fund the repayment of this debt service. The first debt service payment would not be due until one year after completion of construction.

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4. B.


M E M O R A N D U M



FROM: George Corley, Fire Chief Ryan Gross, General Manager

SUBJECT: CONSIDER ADOPTING RESOLUTION NO. 09-15, IDENTIFYING THE TERMS AND CONDITIONS FOR THE FIRE DEPARTMENT RESPONSE AWAY FROM THEIR OFFICIAL DUTY STATION AND ASSIGNED TO AN EMERGENCY INCIDENT


Consider Adopting Resolution No. 09-15, Identifying the Terms and Conditions for the Fire Department Response Away from their Official Duty Station and Assigned to an Emergency Incident.


The terms and conditions of the Agreement for Local Government Fire and Emergency Assistances under the (California Fire Assistance Agreement – CFAA) have changed. To continue the same terms of reimbursement we have received for our employees in the past, the Running Springs Fire Department will require either a Governing Board Resolution (GBR) or a Memorandum of Understanding (MOU) that addresses our payment with the Department’s Employees, to secure the same terms of reimbursement of the past under this agreement.


This year requirements covered under the California Fire Assistance Agreement for the reimbursement for emergency responses for all agencies have change. Agencies will need a GBR or MOU with employees addressing their method of payment to be reimbursed at their true cost under this new agreement. The GBR will allow Running Springs Fire Department to continue to pay its employees the same as in the past. Without the GBR the Running Springs Fire Department would be receiving reimbursement below the true cost incurred by the Department for emergency responses.

FISCAL INFORMATION

Since the way the Fire Department pays its employees doesn’t change, the GBR will ensure that the Fire Department is paid a full reimbursement rate that covers the true cost

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of emergency responses from the Running Springs Fire Department covered under the California Fire Assistance Agreement and some other local fire agreements. Without the GBR the emergency responses of Running Springs Fire Department would revert to an Average Actual Rate set by the – CFAA, which would be below the cost that Running Springs Fire Department would incur to provide emergency responses under these agreements.

ATTACHMENTS

Attachment 1 – Resolution No. 09-15

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RESOLUTION NO. 09-15

RESOLUTION OF THE BOARD OF DIRECTORS OF RUNNING SPRINGS WATER DISTRICT (FIRE DEPRTMENT) IDENTIFYING THE TERMS AND CONDITIONS FOR THE FIRE DEPARTMENT

RESPONSE AWAY FROM THEIR OFFICIAL DUTY STATION AND ASSIGNED TO AN EMERGENCY INCIDENT

WHEREAS, Running Springs Fire Department is a public agency located in the County of San Bernardino, State of California and the Community of Running Springs; and

WHEREAS, it is the Board of Directors of the Running Springs Water Department (Fire Department) desire to provide fair and legal payment to all its employees for time worked; and

WHEREAS, the Running Springs Fire Department has in its employ, fire and emergency response personnel that include: Fire Chief, Battalion Chief, Fire Captain, Engineer, Firefighter/Paramedic and Firefighter/EMT positions; and

WHEREAS, the Running Springs Fire Department will compensate its employees portal to portal while in the course of their employment and away from their official duty stations and assigned to an emergency incident, in support of an emergency incident, in support of an emergency incident, or pre-positioned for emergency response. Personnel will be compensated (portal to portal) beginning at the time of dispatch to the return of jurisdiction to the point of time when equipment and personnel are in service and available for Running Springs Fire Department responses; and

WHEREAS, the Running Springs Fire Department will compensate its employee overtime in accordance with their current Running Springs Water District Personnel Rules and Regulations, Standard Operating Procedures and/or other directives that identifies personnel compensation for the Running Springs Fire Department.

ADOPTED this 23rd day of April, 2015.

____________________________________ Kenneth Ayers President of the Board of Directors Running Springs Water District

ATTEST:

____________________________ Secretary of the Board of Directors Running Springs Water District

4. B.

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ATTACHMENT 1

4. C.


M E M O R A N D U M




SUBJECT: CONSIDER ADOPTING ORDINANCE NO. 43 AUTHORIZING AN AVAILABILITY CHARGE FOR FIRE SUPPRESSION SERVICE


Consider Adopting Ordinance No. 43 Authorizing an Availability Charge for Fire Suppression Service.


If adjusted for inflation the fee would be $158. Staff recommends that the Board of Directors consider increasing the fire availability charge from $65 per year to $158 per year (Phased over 2-3 years) including an annual inflationary increase based on the Consumer Price Index (CPI) as suggested in the District’s 2010 Financial Master Plan.


The following is the timeline from the elections office for placing a ballot measure on the November 3, 2015 General Election:

Timelines for Measures Days before the scheduled November 3, 2015 Election

Date

Receive Resolution -88 Friday, August 7, 2015 Prepare Notice of Election -85 Monday, August 10, 2015 1st day of publication in the newspaper -81 Friday, August 14, 2015 Deadline for Arguments -75 Thursday, August 20, 2015Deadline for Rebuttals -70 Tuesday, August 25, 2015 End of 10-day public examination period for Arguments -65 Sunday, August 30, 2015 End of 10-day public examination period for Rebuttals -60 Friday, September 4, 2015Early Voting begins -29 Monday, October 5, 2015 Voter Registration Deadline -15 Monday, October 19, 2015Last Day to Apply for Mail Ballot -7 Tuesday, October 27, 2015

In October 1962, fire protection became the second service provided for the Running Springs community by the District at a local level. Until that time, fire protection for the area had been provided by an all-volunteer fire department comprised of a group of concerned citizens. As the needs of the community outgrew the ability of the volunteer

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4. C.

fire department to provide and maintain this service, there was a recognized need for change. Because of the increased community need, a comprehensive study was conducted to determine the best method of providing fire protection. The study concluded that the District had the authority and the ability to provide fire protection services. Primarily, it was determined this would be the most cost effective alternative, while at the same time, would allow local control by an already established locally elected governmental agency.

While the fundamental purpose of the District's Fire Department is the protection of life and property from fire, several operational functions are provided by the Fire Department as well. These functions include a variety of public assistance services, field emergency medical care services, ambulance transportation services, hazard abatement, community education and awareness programs. Of the services provided, the greatest public emphasis and need has been in the area of field emergency medical care and ambulance transportation.

Over the years, medical aid responses have grown to the point where they significantly outnumber fire related responses. In an attempt to provide better service and better meet the needs of the community, in September 1978 the District's Fire Department implemented advanced life support (ALS or paramedics) into its medical care services. With the implementation of advanced life support services, the District's Fire Department became the first fire agency in the San Bernardino Mountains to provide a 24-hour continuous paramedic program.

On March 11, 1980, the Board of Directors adopted Ordinance No. 9 determining and proposing for approval by the voters of the District an annual tax, called an availability charge, for fire suppression service in an amount not to exceed $65 per unit of benefit, beginning in fiscal year 1980-81, pursuant to Sections 53970-53980 of the California Government Code as those sections then existed.

In July 1980, the Board of Directors adopted Resolution No. 620 calling an election on November 4, 1980 for the purpose of submitting Ordinance No. 9 to the voters.

On November 4, 1980, more than two-thirds of the voters of Running Springs Water District who voted on the proposition approved the District’s Ordinance No. 9, establishing the annual fire suppression availability charge beginning in fiscal year 1980-81.

In 1984, to enhance its emergency medical care system, the District’s Board of Directors authorized the Fire Department to provide ambulance transportation services. Until this time, ambulance service had been provided by the Lake Arrowhead Fire Protection District. Improved patient care, public need and economics were the primary reasons for the Director’s authorization of this additional service. The ambulance service boundary includes Running Springs, Smiley Park, Arrowbear, Green Valley Lake, Snow Valley and along State Highway 18 to Lake View Point. The ambulance coverage also includes State Highway 330 to City Creek Ranger Station. The Running Springs Fire Department operates from two local fire stations.

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4. C.

The existing Running Springs Fire Department Fire Availability Fee is a Special Tax that owners of developed property in the Running Springs Water District service area pay to help fund the operation of the Running Springs Fire Department. The voters approved this $65/year fee which was put into effect on March 11, 1980 by Ordinance No. 9. If adjusted for inflation the fee would be $158/year in 2014.

At a Special Board Meeting held on April 2, 2014 the District’s Board of Directors and staff discussed the need for increased revenue to fund the operation of the Running Springs Fire Department and Emergency Medical (Ambulance) Services. The Board has directed staff to proceed with obtaining the necessary information to place a measure on the ballot for the voters to consider in 2015 to increase the Fire Availability Fee to $158 per year with an annual inflationary increase. If approved by the voters, this additional revenue will help to fund the continued local operation of the Department which is still the most cost effective and efficient alternative.

In the fall of 2014, the District conducted a survey of its customers and the results were reviewed by the Board of Directors at the January 2015 workshop.

CAL FIRE - Fire Prevention Fee

It is important to note and make the clear distinction to our customers that the California Department of Forestry and Fire Protection (CAL FIRE) Fire Prevention Fee is not in any way affiliated with the Running Springs Water District or Running Springs Fire Department. A bill passed by the Legislature and signed into law by Governor Jerry Brown in July 2011 established this annual Fire Prevention Fee to be collected from the owners of private property located within the State Responsibility Area. The fee is $115 per habitable structure for those that already pay a special tax or assessment to a local fire district. This fee is currently being challenged by the Howard Jarvis Tax Payers Association. If you do not agree with the legality / constitutionality of the CAL FIRE fee and would like to protest it, the following link has information on how to do so: http://firetaxprotest.org/?page_id=13

FISCAL INFORMATION

The estimated cost to conduct a stand-alone polling place election for a ballot measure is $31,700. If the District includes a ballot measure on the November 2015 general election the cost would be significantly lower.

ATTACHMENTS

Attachment 1 – Draft Ordinance No. 43

Attachment 2 – Draft Resolution Calling for an Election

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01372.00000\9663934.1

ORDINANCE NO. 43

AN ORDINANCE OF THE RUNNING SPRINGS WATER DISTRICT

AMENDING ORDINANCE NO. 9 AUTHORIZING AN AVAILABILITY CHARGE FOR FIRE SUPPRESSION SERVICE

WHEREAS, on March 11, 1980, the Board of Directors of Running Springs Water District adopted Ordinance No. 9 authorizing the assessment and collection of an annual availability charge for fire suppression service on each improved lot or parcel of property within the District, except those owned by state or federal governmental agencies, other local agencies, or those determined by the District’s engineer not to receive fire suppression benefit, in an amount not to exceed $65 per unit of benefit as defined in the Uniform Building Code, subject to approval by two-thirds of the District’s voters at an election to be conducted within the boundaries of the District as required by law for the assessment of a special tax on real property; and

WHEREAS, at an election conducted within the boundaries of the District on November 4, 1980, more than two-thirds of the voters voting at the election approved the proposed annual availability charge for fire suppression service; and

WHEREAS, since the date of approval by the voters of the District in 1980, the annual availability charge for fire suppression service assessed on improved lots or parcels of real property within the District has not exceeded $65 per unit of benefit, as defined in the Uniform Building Code, while inflation and increases in the cost of providing fire protection have greatly increased over the last 35 years; and

WHEREAS, pursuant to Government Code Section 53978, the District may submit to the voters of the District a proposal to increase the amount of the availability charge for fire suppression service, which shall take affect if approved by at least two-thirds of the District’s voters voting upon the proposition at said election; and

WHEREAS, as provided by Government Code Section 53971.4, the annual availability charge for fire suppression service may be used by the District not only to fund fire protection services, but also for the expanded purpose of providing emergency medical services; and

WHEREAS, this Board of Directors proposes to increase the amount of the annual availability charge for fire suppression service so that the District may continue to provide high quality fire protection service to improved real property within the District, and also high quality emergency medical services to those in need of such services within the District;

NOW, THEREFORE, BE IT ORDAINED by the Board of Directors of Running Springs Water District as follows:

SECTION 1. The maximum amount of the annual availability charge for fire suppression service authorized by Ordinance No. 9 of Running Springs Water District shall be increased to $95 in the first fiscal year that this Section takes effect, to $125 in the second fiscal

27

ATTACHMENT 1

- 2 - 01372.00000\9663934.1

year following the effective date of this Section, and to $158 in the third fiscal year, per unit of benefit as defined in the Uniform Building Code as it may be revised from time to time. Beginning in the fourth fiscal year following the effective date of this Section, and each fiscal year thereafter, the maximum amount of the availability charge shall be subject to an adjustment for inflation in an amount equal to the percentage increase, if any, reflected in the Consumer Price Index for All Urban Consumers (Los Angeles-Anaheim-Riverside) published by the U.S. Department of Labor, Bureau of Labor Statistics, for the 12-month period ending on December 31 of the immediately preceding calendar year, provided that such adjustment shall not exceed, in any fiscal year, three percent of the maximum annual availability charge authorized for the previous fiscal year. The provisions set forth in this Section 1 shall be effective only if approved by at least two-thirds of the District’s voters voting thereon at an election conducted within the District. The ballot measure presented to the voters at such election shall be as set forth in a resolution of this Board of Directors calling the election.

SECTION 2. As provided by Government Code Section 53971.4, the annual availability charge for fire suppression may be used by the District not only to fund fire protection services, but also to provide emergency medical services as defined therein.

SECTION 3. As provided by Government Code sections 50075.1 and 50075.3, the purpose of the availability charge for fire suppression service shall be to fund fire protection services and emergency medical services only. The revenues derived therefrom shall be deposited into an account established for that purpose and shall not be used for any other purpose. At least once each year the District’s chief financial officer shall file a report with the Board of Directors which quantifies the amount of the availability charge revenues collected and expended, and the status of any project authorized to be funded from such availability charge revenues.

SECTION 4. As provided by Government Code Section 53978, the annual availability charge for fire suppression service shall not be assessed to a federal or state governmental agency, or to another local agency.

SECTION 5. The availability charge for fire suppression service may be collected on behalf of the District by the County of San Bernardino in the same manner and subject to the same penalty as, or with, other charges and taxes fixed and collected by the District.

ADOPTED this 23rd day of April, 2015.

___________________________ President of the Board of Directors of Running Springs Water District

ATTEST:

________________________ Secretary

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01372.00000\9665512.1

RESOLUTION NO. ______

RESOLUTION OF THE BOARD OF DIRECTORS OF RUNNING SPRINGS WATER DISTRICT CALLING AN ELECTION ON NOVEMBER 3, 2015, TO SUBMIT TO THE VOTERS OF THE DISTRICT A MEASURE TO INCREASE THE MAXIMUM AMOUNT OF THE AVAILABILITY CHARGE FOR FIRE SUPPRESSION SERVICE AND REQUESTING CONSOLIDATION WITH THE STATE-WIDE ELECTION

WHEREAS, on April 23, 2015, this Board of Directors adopted Ordinance No.

43, Section 1 of which approved an increase in the maximum amount of the District’s annual

availability charge for fire suppression service assessed upon improved real property within the

District to $95 during the first fiscal year of the effective date thereof, and to $125 during the

second fiscal year following the effective date thereof, and to $158 during the third fiscal year,

per unit of benefit as defined in the Uniform Building Code, and with subsequent annual

adjustments in said amount to correspond to annual percentage increases in the Consumer Price

Index, but not to exceed three percent in any year, subject to approval by at least two-thirds of

the District’s voters at an election thereon called by the District, with the form of the ballot

measure to be set forth in the resolution calling the election.

NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of Running

Springs Water District as follows:

1. Pursuant to the authority set forth in Government Code Section 53978, and

as otherwise provided by law, an election is hereby called within Running Springs Water District

on November 3, 2015, to submit to the voters of the District the following measure:

Shall Section 1 of Ordinance No. 43 of Running Springs Water

District, which increases the maximum amount of the District’s

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ATTACHMENT 2

01372.00000\9665512.1 -2-

annual availability charge on improved real property within the

District for fire suppression service from $65 to $95 during the

first fiscal year of the effective date thereof, and to $125 during the

second fiscal year following the effective date thereof, and to $158

during the third fiscal year, per unit of benefit as defined in the

Uniform Building Code, with subsequent annual adjustments equal

to the percentage increase in the Consumer Price Index for the

previous calendar year, not to exceed three percent in any year, and

with proceeds thereof to be accounted for separately and used only

for fire protection and emergency medical services, be approved

and take effect?

2. Pursuant to the requirements of Section 10403 of the California Elections

Code, the Board of Supervisors of the County of San Bernardino is hereby requested to

consolidate the election with the state-wide election to be conducted on Tuesday, November 3,

2015. The election will be held and conducted in the manner prescribed by Elections Code

Section 10418. The Board of Supervisors is requested to issue instructions to the Election

Department of the County of San Bernardino to take any and all steps necessary for conducting

the consolidated election.

3. Written arguments for and against the measure may be submitted on or

before the deadlines established by the District’s election official, in the manner provided by law.

4. The District recognizes that additional costs will be incurred by the

County of San Bernardino in conducting this consolidated election, and hereby confirms that the

District will reimburse the County for any such costs.

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01372.00000\9665512.1 -3-

5. The Secretary of the Board of Directors is hereby directed to file a

certified copy of this resolution with the Board of Supervisors of San Bernardino County and

with the Election Department of the County of San Bernardino.

ADOPTED this ___ day of __________, 2015.

President of the Board of Directors Running Springs Water District

ATTEST:

Secretary of the Board of Directors Running Springs Water District

CERTIFICATION

I, Joan Eaton, Secretary of the Board of Directors of Running Springs Water District, do hereby certify that the foregoing resolution was duly adopted at a regular meeting of the Board of Directors of Running Springs Water District conducted on the ____ day of ____________, 2015.

______________________________ Joan Eaton Secretary of the Board of Directors Running Springs Water District

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5. A.


M E M O R A N D U M



FROM: Isaiah Hall, Wastewater Collection Division Supervisor Trevor Miller, Wastewater Treatment Division Supervisor Ryan Gross, General Manager

THROUGH: Finance Committee

SUBJECT: DRAFT FISCAL YEAR 2015/16 WASTEWATER DEPARTMENT BUDGET


This is an information item only.




On April 2, 2015 the Finance Committee met to review the draft version of the Fiscal Year 2015/16 Wastewater Division Budget.

Staff is providing the attached draft version of the budget for review by the Board of Directors. The input received from the Finance Committee has been incorporated into the attached updated version of the draft budget. The Wastewater Division Budget will remain in draft form until all three division budgets are reviewed by the Finance Committee and the full Board of Directors. The final budgets would then be recommended for approval by the full Board in May or June. The reason for this is that we have not received final budget numbers for certain expenses and as these numbers come in we will be able to refine the draft budgets to reflect more accurate estimates of revenue and expenses.

The actual Fiscal Year to Date (FYTD) numbers in the bar charts are as of March 31, 2015 or through three quarters (75%) of the current fiscal year ending 2015.

ATTACHMENTS

Attachment 1 – Draft Fiscal Year 2015/2016 Wastewater Division Budget

32

Wastewater Collection & Treatment Division

Fiscal Year 2015/2016 Draft Budget

April 23, 2015 Board of Directors Review

33

ATTACHMENT 1

Wastewater Collection and Treatment Service Vision: The Running Springs Wastewater Division will provide extraordinary wastewater collection service for the Running Springs area and wastewater transmission and treatment service for the Running Springs, Arrowbear, and Green Valley Lake areas that protects the environment, complies with regulatory requirements, satisfies the needs of our customers, and provides beneficial uses for our reclaimed water. Wastewater Collection Division Core Functions & FY 2015/2016 Goals & Objectives

Core Functions Fiscal Year 2015/2016 Goals & Objectives Operations & Maintenance Administration

Manage, repair & replacement of wastewater collection system

Ensure the California Integrated Water Quality System (CIWQS) requirements pertaining to Sanitary Sewer Overflow (SSO) reporting procedures are adhered to

Customer service related to service orders Ensure Fats, Oils & Grease (FOG) program

is administered

Respond to USA to accurately mark sewer mains to prevent contractors, or agencies from exposing or destroying infrastructure

Maintain accurate records of all preventative maintenance, maps & improvements

Inspect all Food Service Establishments (FSE’s) to ensure full compliance with FOG. ordinance

Maintain compliance with state, regional & local requirements of sewer collection system

Ensure a safe, efficient & educated work force

Maintain an outstanding level of customer service

Repair & Maintenance

Preventative maintenance Inspection & maintenance of 60 miles of

sewer collection pipeline Clean 1.75 miles per year of sewer

collection pipeline identified hot spots Inspection of sewer manholes & lift station

wet wells for infiltration & inflow (I&I) & degradation

Investigate smoke testing program to minimize illegal connections & I&I

Clean & video inspect sewer collection pipeline & manholes

Repair several mainline deficiencies identified in CCTV work throughout the District

Repair broken mortar on sewer manhole grade rings throughout the District

Sewer Collection System O&M of over 60 miles of sewer collection

pipeline O&M of 2.25 miles of sewer force mains O&M of over 2,000 sewer manholes Raise manholes to ensure proper

accessibility Control odors to minimize harmful &

corrosive gasses & customer complaints

Reduce I&I by sealing manhole & cleanout lids throughout the District

Prevent sewer backups or spills by cleaning known hot spots every three months

Install locking manhole covers at key inspection & hot spot locations

34

Wastewater Collection Division Core Functions & FY 2015/2016 Goals & Objectives (continued)

Core Functions Fiscal Year 2015/2016 Goals & Objectives Sewer Lift Stations

O&M of 9 sewer lift stations O&M of 8 standby generators

Control odors to minimize harmful &corrosive gasses & customer complaints

Major Improvements at Sewer Lift StationNos. 1, 2 and 3

General maintenance, monthly testing,inspection & repairs of 7 lift stationgenerators and 1 portable generator

Inspect pumps for performance, efficiency& premature wear to prevent failures

SCADA System O&M of Supervisory Control & Data

Acquisition (SCADA) system Testing at least monthly of SCADA alarms

to ensure proper performance Testing at least monthly of AD 2000 back

up alarms to ensure proper performance SCADA Upgrade Phase 3 project

Vehicle Maintenance O&M of District vehicles & equipment General maintenance of all Division

vehicles & equipment Inspections weekly, monthly & annually of

all vehicles & equipment to ensuremaximum operation & efficiency

Safety, Training & Certifications Maintain required certifications Emergency operations training Safety training

Provide opportunities for training & classesto maintain District approved certifications

Provide monthly, bi-annual & annualtraining for emergency response &preventative maintenance

Provide safety training at least weekly tominimize injuries & to ensure a safe workenvironment

Work closely with District ComplianceSafety Officer to improve Safety Program

35

Wastewater Treatment Division Core Functions & FY 2015/2016 Goals & Objectives


Manage treatment plant & disposal facilities

Maintain compliance with Santa Ana Regional Water Quality Control Board (SARWQCB) Waste Discharge Requirements (WDR)

Maintain United States Forest Service (USFS) Special Use Permit (SUP)

Train staff on new processed & procedures Review & implement staff recommended

process & procedure changes Reporting to regulatory agencies

Implement changes identified by continued process evaluation

Repair & Maintenance Preventative maintenance Perform necessary repairs revealed by

routine / preventative maintenance Respond to equipment / machinery failures

Upgrade MBR 2 Scouring Air Diffusers Perform Annual MBR take down &

mechanical inspection Energy Efficiency Measures Replace SCADA Computer

Wastewater Treatment Plant

O&M of 1MGD MBR plant Perform process control laboratory analysis Manage disposal of 648 wet tons per year

of biosolids Continue to evaluate treatment processes to

maintain an efficient operation Respond to after hour emergencies &

equipment failures Complying with unfunded mandates from

regulatory agencies

Continue to evaluate effluent reuse options Complete upgrade to headworks aeration Blower upgrades 500 new 510 Membrane Bioreactor (MBR)

cartridges

Treated Wastewater Disposal Facilities O&M of 1.58 miles of outfall pipeline O&M of 18 acre disposal site O&M of 13 percolation ponds

Complete Habitat Mitigation & Monitoring Plan (HMMP)

Replace the remaining 4 pond isolation valve assemblies

Grade roads & scarify ponds to maintain access & pond performance

Complete repairs to spray irrigation telemetry

36

Wastewater Treatment Division Core Functions & FY 2015/2016 Goals & Objectives (continued)

Core Functions Fiscal Year 2015/2016 Goals & Objectives


Acquisition (SCADA) system to provide remote monitoring & operation of treatment plant processes & disposal facilities

Log, analyze & archive operational data Continued improvement of process

automation

Evaluate SCADA system Upgrade SCADA based on the continuing

treatment process evaluation


Provide opportunities for training & classes to maintain District approved certifications

Provide monthly, bi-annual & annual training for emergency response & preventative maintenance

Provide safety training at least weekly to minimize injuries & to ensure a safe work environment

Work closely with District Compliance Safety Officer to improve Safety Program

37

Wastewater Division Financial Analysis

Account DescriptionFY

2009/2010 Actual

FY 2010/2011

Actual

FY 2011/2012

Actual

FY 2012/2013

Actual

FY 2013/2014

Actual

FYTD 2014/2015

Actual

FY 2014/2015 Budget

Budget Variance

%PROPOSED FY

2015/2016 Budget

3%03-40410 Residential Base Service Charges 917,962 954,041 936,761 955,145 1,071,063 875,615 1,166,043 (290,428) -24.9% 1,247,81003-40420 Commercial Base Service Charges 21,247 19,018 17,903 18,579 21,916 17,883 24,030 (6,147) -25.6% 47,01403-40430 Residential Sewer System Usage Charge 85,686 86,351 79,963 80,155 91,460 61,015 105,651 (44,636) -42.2% 110,83803-40440 Commercial Sewer System Usage Charge 7,349 8,365 7,166 8,253 7,471 5,603 9,665 (4,062) -42.0% 10,14003-40450 Cost of Sales - Sewer 1,107 0 245 1,633 17 4,242 0 4,242 003-40455 Assessments - Sewer Service Availability Charges 14,875 14,439 14,461 14,514 18,979 13,980 14,000 (20) -0.1% 14,00003-40470 Arrowbear O&M Expense Reimbursement 154,622 139,804 107,308 129,382 118,742 70,553 112,048 (41,495) -37.0% 108,88403-40480 CSA 79 O&M Expense Reimbursement 235,211 239,756 136,391 135,184 125,743 49,802 139,422 (89,620) -64.3% 135,73103-40520 SCE Demand Response Program (EnerNOC) 7,195 3,199 2,037 4,874 4,956 3,931 3,500 431 12.3% 3,50003-40530 Arrowbear Proportionate Share of Capital Improvements 0 27,502 26,715 787 2.9% 127,81003-40540 CSA 79 Proportionate Share of Capital Improvements 0 27,924 39,045 (11,121) -28.5% 38,24503-40550 Leachate Loads 151,841 222,036 109,041 66,544 26,357 12,207 0 12,207 #DIV/0! 003-40610 WPCP Filtration Project Loan Repayment 106,058 110,440 106,907 106,191 108,234 80,428 105,758 (25,330) -24.0% 105,758NEW CWSRF Loan 0 78,00003-40620 Gain/Loss - Sales of Assets (3,651) (77,651) 3,385 5,105 0 0 0 0 003-40630 Infrastructure R&R Fees 59,344 78,000 (18,656) 003-40910 Sewer Grant Funds 0 78,287 119 0 0 0 0 0 003-40910A Sewer Capital Grants 0 0 6,798 0 0 0 0 0 003-41210 Connection/Capacity Fees & Charges 10,494 5,247 5,415 11,126 1,711 135,289 130,646 4,643 3.6% 11,29203-41220 Sewer Connection Fees 10,494 0 0 100 (352) 0 0 0 003-41230 Sewer Hot Taps & Septic Waste Dumping 1,150 2,000 1,400 700 1,000 1,650 1,500 150 1,50003-41250 Sewer Property Contribution 0 555,954 121,024 151,423 45,179 21,176 0 21,176 003-41610 Interest Income 35,338 35,819 37,215 30,576 17,042 14,189 22,000 (7,811) 003-41820 Miscellaneous Income 71 86,257 16,385 187 4,875 16,274 9,500 6,774 15,000Total Wastewater Division Revenues 1,757,049 2,483,362 1,709,923 1,719,670 1,664,394 1,498,609 1,987,523 (488,914) -24.6% 2,055,520


2009/2010 Actual

FY 2010/2011

Actual

FY 2011/2012

Actual

FY 2012/2013

Actual

FY 2013/2014

Actual

FYTD 2014/2015

Actual

FY 2014/2015 Budget

Budget Variance

%PROPOSED FY

2015/2016 Budget

03-55010 Collection System Maintenance 9,815 114,231 52,541 71,041 44,121 45,395 64,050 (18,655) -29.1% 66,55003-55010.9 Sewer Interceptor Pipeline Maintenance 0 0 0 19,613 5,276 13,724 5,000 8,724 174.5% 8,87203-55020 Sewer Lift Station Repair & Maintenance 38,635 30,550 28,455 33,852 58,811 36,086 43,844 (7,758) -17.7% 38,30403-55030 Leachate Special Purpose Equipment R&M 0 0 0 24,140 0 0 0 0 003-55110.9 Office Supplies (Treatment) 1,183 3,284 4,520 2,601 2,232 2,396 4,950 (2,554) -51.6% 4,95003-55120 Utilities (Collections) 29,409 31,110 27,671 26,471 25,533 18,089 27,192 (9,103) -33.5% 26,58403-55130.9 Utilities (Joint Use Facilities) 180,218 99,147 80,303 81,806 111,360 85,567 111,786 (26,219) -23.5% 117,40803-55140.9 Wastewater Testing & Analysis 3,072 2,966 6,786 4,974 6,926 4,343 4,792 (449) -9.4% 6,69203-55210.9 Treatment Plant Maintenance 32,424 34,414 53,901 48,225 61,334 28,727 60,100 (31,373) -52.2% 51,70003-55260.9 Effluent Disposal Site Maintenance 8,843 23,915 5,230 6,596 3,320 0 6,000 (6,000) -100.0% 6,00003-55270.9 Solids Handling Maintenance 93,208 118,569 118,177 119,805 69,091 40,739 52,400 (11,661) -22.3% 47,40003-55330 Salaries & Wages (Collections) 201,981 161,165 207,383 252,325 297,671 223,140 298,397 (75,257) -25.2% 318,29503-55340.9 Salaries & Wages (Treatment) 325,142 292,858 268,491 253,031 286,857 204,537 319,254 (114,718) -35.9% 335,33203-55410.9 Director's Compensation 3,377 3,383 4,166 2,650 2,469 2,000 2,850 (850) -29.8% 2,85003-55560.9 Community Relations 412 355 456 207 297 482 600 (118) -19.6% 80003-55580.9 MILEAGE & TRAVEL 162 0 70 45 0 0 0 0 003-55620 Office Supplies (Collections) 112 262 537 632 541 158 1,050 (892) -85.0% 1,05003-55710 Fuel & Oil (Collections) 3,047 5,715 5,162 7,685 6,696 4,113 6,180 (2,067) -33.4% 6,00203-55720.9 Fuel & Oil (Treatment) 6,595 2,926 11,291 4,151 5,434 3,796 4,850 (1,054) -21.7% 6,15003-55730 Vehicle & Equipment Maintenance (Collections) 3,368 4,733 4,825 5,045 7,266 3,174 4,620 (1,446) -31.3% 6,49503-55740.9 Vehicle & Equipment Maintenance (Treatment) 2,064 6,668 6,651 2,184 5,202 2,150 5,375 (3,225) -60.0% 5,45003-55910 Employee Benefits (Collections) 36,621 36,593 34,791 28,966 30,564 24,027 40,932 (16,905) -41.3% 33,75703-55920.9 Employee Benefits (Treatment) 43,143 40,961 37,855 36,344 30,211 20,376 40,933 (20,557) -50.2% 33,40903-55930 CalPERS Retirement (Collections) 46,290 38,689 42,016 48,819 77,347 64,916 87,067 (22,151) -25.4% 107,36203-55940.9 CalPERS Retirement (Treatment) 88,162 83,885 58,193 62,168 88,644 71,229 101,897 (30,668) -30.1% 99,87903-55950.9 Uniform Allowance 3,312 3,579 3,711 3,435 3,887 1,954 2,415 (461) -19.1% 2,59003-56010.9 Medicare Tax (FICA) 6,014 6,651 5,916 6,025 7,132 4,481 8,956 (4,475) -50.0% 9,47803-56210 Permits/Fees (Collections) 6,985 6,410 8,511 9,146 8,527 4,780 9,257 (4,477) -48.4% 13,43903-56220.9 Permits/Fees (Treatment) 19,797 21,203 22,793 22,892 26,922 25,075 28,684 (3,609) -12.6% 29,15403-56310 Professional Services (Collections) 25,451 99,791 2,290 11,286 9,231 1,072 2,475 (1,403) -56.7% 2,50003-56320.9 Professional Services (Treatment) 34,919 59,993 62,775 46,993 41,801 39,545 58,284 (18,739) -32.2% 60,90003-56410 Memberships & Subscriptions (Collections) 2,593 3,339 3,238 4,224 3,743 3,850 5,760 (1,910) -33.2% 5,62203-56410.9 Memberships & Subscriptions (Treatment) 2,593 3,339 3,238 4,224 3,743 3,850 5,760 (1,910) -33.2% 4,98003-56510 Miscellaneous Supplies (Collections) 3,539 2,217 3,800 3,991 7,515 5,865 4,550 1,315 28.9% 7,29303-56520.9 Miscellaneous Supplies (Treatment) 4,722 5,786 3,299 3,869 4,343 2,772 1,500 1,272 84.8% 5,94303-56610 Education/Seminars (Collections) 661 458 698 1,042 468 401 1,000 (599) -59.9% 1,00003-56620.9 Education/Seminars (Treatment) 991 573 513 628 1,218 39 3,300 (3,261) -98.8% 2,00003-56710.9 Liability Insurance 23,094 24,429 22,998 25,510 21,763 23,156 23,663 (507) -2.1% 23,15603-56720 Workers Comp Insurance (Collections) (400) 13,216 15,982 12,362 15,515 16,476 12,185 4,291 35.2% 10,58503-56730.9 Workers Comp Insurance (Treatment) 28,322 29,053 21,445 17,739 14,942 17,299 13,830 3,469 25.1% 11,83503-56810 Depreciation 335,164 349,177 371,707 373,476 398,823 321,073 400,000 (78,927) -19.7% 430,00003-56910.9 Office Reimbursement 25,645 26,136 28,400 27,058 28,947 22,233 29,644 (7,411) -25.0% 30,43503-57120 Interest Expense 55,658 49,232 73,166 67,611 28,255 22,750 22,750 0 0.0% 22,75003-57210 Cost of Assessing Availability Charges 104 93 96 98 91 0 0 0 #DIV/0!Total Wastewater Division Expenses 1,736,446 1,841,052 1,714,047 1,784,984 1,854,067 1,415,837 1,928,132 (512,295) -26.6% 2,004,950

Total Wastewater Division Net Income (Loss) 20,603 642,310 (4,124) (65,314) (189,673) 82,771 59,391 23,380 39.4% 50,570

Wastewater Division Revenues

Wastewater Division Expenses

4/17/2015 Summary

38

Budgeted Budgeted %

OPERATING REVENUES: 2015-2016 2014-2015 Change

Residential Base Service Charges (2,863 EDUs x $36.32 / month x 12 mos.) $1,247,810 $1,166,043

Residential Sewer System Usage Charge (18.2 MCF x $0.0406 x 15%) $110,838 $105,651

Commercial Base Service Charges (59 EDU's. x $36.32 / month x 12 mos.) $25,715 $24,030

Commercial Sewer System Usage Charge (0.75 MCF x $0.0406 x 33.3%) $10,140 $9,665

Arrowbear O&M Expense Reimbursement (12% of .90 Accounts) $108,884 $112,048

CSA 79 O&M Expense Reimbursement (14% of .90 Accounts + Odor Control) $135,731 $139,422

Delinquent Charges & Service Fees $15,000 $0

SCE Demand Response Program (EnerNOC) $3,500 $3,500

Outside Sewer Service Agreement Charges $21,299 $9,500

Total Operating Revenue: $1,678,916 $1,569,859 7%

OPERATING EXPENSES:

Wages & Benefits $963,909 $923,390

Operations & Maintenance $588,291 $588,478

Depreciation $430,000 $393,514

Total Operating Expenses: $1,982,200 $1,905,382 4%

NET OPERATING INCOME: ($303,284) ($335,523)

NON-OPERATING REVENUE:

Property Taxes $0 $0

Assessments - Sewer Service Availability Charges $14,000 $14,000

Connection/Capacity Fees & Charges (2 New Connections) $11,292 $130,646

Sewer Hot Taps & Septic Waste Dumping $1,500 $1,500

Interest Income (2001, 2011 & 2013 Upstream Contribution Agreements) $0 $22,000

Arrowbear Proportionate Share of Capital Improvements (13.3% AV x $961K) $127,810 $26,715

CSA 79 Proportionate Share of Capital Improvements (18.75% AV x $204K) $38,245 $39,045

WPCP Filtration Project Loan Repayment Fee ($3.00 / Month / Customer) $105,758 $105,758

Infrastructure Repair & Replacement Charges ($2.25/Month/Customer) $78,000 $78,000

Total Non-Operating Revenue: $376,604 $417,664 -10%

NON-OPERATING EXPENSES:

Interest Expense on Long Term Debt (WPCP Filtration Project Loan) $22,750 $22,750

Total Non-Operating Expenses: $22,750 $22,750 0%

CHANGE IN NET POSITION (NET INCOME): $50,570 $59,391 -15%

TOTAL WASTEWATER REVENUES: $2,055,520 $1,987,523 3%

TOTAL WASTEWATER EXPENSES: $2,004,950 $1,928,132 4%

NET INCOME: $50,570 $59,391 -15%

CASH CONSIDERATIONS:

Depreciation $430,000 $393,514 9.3%

Arrowbear Payment to RSWD for 2001 WPCP Filtration Project Loan $0 $32,832 -100%

CSA 79 Payment to RSWD for 2001 WPCP Filtration Project Loan $49,350 $49,350 0%

Arrowbear Principal Payment for 2011 Contribution Agreement $0 $16,375 -100%

CSA 79 Principal Payment for 2011 Contribution Agreement $24,431 $24,431 0%

Arrowbear 2013 Contribution Agreement Principal Payment (to RSWD) $0 $24,853 -100%

WPCP Filtration Project Loan Principal Payment ($165,190) ($165,190) 0.0%

Capital Projects & Fixed Assets ($406,475) ($366,100) 11%

CHANGE IN CASH BALANCE: ($17,314) $69,456 -125%

RUNNING SPRINGS WATER DISTRICT WASTEWATER DEPARTMENT FISCAL YEAR 2015/2016 BUDGET

REVENUE AND EXPENSE SUMMARY

FY 2015/2016 Budget 4/17/2015 Page 1

39

ACCOUNT O&M ACCOUNT REQUESTED APPROVED % APPROVED DETAILNUMBER DESCRIPTION THIS YEAR LAST YEAR CHANGE THIS YEAR PAGE #

55330 Salaries & Wages (Collections) $318,295 $298,396 7% 455340.90 Salaries & Wages (Treatment) $335,332 $319,254 5% 555410.90 Director's Compensation $2,850 $2,850 0% 6

55910 Employee Benefits (Collections) $33,757 $40,932 -18% 755920.90 Employee Benefits (Treatment) $33,409 $40,933 -18% 8

55930 CalPERS Retirement (Collections) $107,362 $87,067 23% 955940.90 CalPERS Retirement (Treatment) $99,879 $101,897 -2% 1055950.90 Uniform Allowance $2,590 $2,415 7% 1156910.90 Office Reimbursement $30,435 $29,644 3% 12

WAGES & BENEFITS SUB-TOTAL: $963,909 $923,389 4% $0

ACCOUNT O&M ACCOUNT REQUESTED APPROVED % APPROVED DETAILNUMBER DESCRIPTION THIS YEAR LAST YEAR CHANGE THIS YEAR PAGE #

55010 Collection System Maintenance $66,550 $64,050 4% 1355010.90 SLS #2 & Interceptor Pipeline Maintenance $8,872 $5,000 77% 14

55020 Sewer Lift Station Repair & Maintenance $38,304 $43,844 -13% 1555110.90 Office Supplies (Treatment) $4,950 $4,950 0% 16

55120 Utilities (Collections) $26,584 $27,192 -2% 1755130.90 Utilities (Joint Use Facilities) $117,408 $111,786 5% 1855140.90 Wastewater Testing & Analysis $6,692 $4,792 40% 1955210.90 Treatment Plant Maintenance $51,700 $60,100 -14% 2055260.90 Effluent Disposal Site Maintenance $6,000 $6,000 0% 2155270.90 Biosolids Handling Maintenance $47,400 $52,400 -10% 2255560.90 Community Relations $800 $600 33% 23

55620 Office Supplies (Collections) $1,050 $1,050 0% 2455710 Fuel & Oil (Collections) $6,002 $6,180 -3% 25

55720.90 Fuel & Oil (Treatment) $6,150 $4,850 27% 2655730 Vehicle & Equipment Maintenance (Collections) $6,495 $4,620 41% 27

55740.90 Vehicle & Equipment Maintenance (Treatment) $5,450 $5,375 1% 2856010.90 Medicare Tax (FICA) $9,478 $8,956 6% 29

56210 Permits/Fees (Collections) $13,439 $9,257 45% 3056220.90 Permits/Fees (Treatment) $29,154 $28,684 2% 31

56310 Professional Services (Collections) $2,500 $2,475 1% 3256320.90 Professional Services (Treatment) $60,900 $58,284 4% 33

56410 Memberships & Subscriptions (Collections) $5,622 $5,760 -2% 3456410.90 Memberships & Subscriptions (Treatment) $4,980 $5,760 -14% 35

56510 Miscellaneous Supplies (Collections) $7,293 $7,493 -3% 3656520.90 Miscellaneous Supplies (Treatment) $5,943 $5,043 18% 37

56610 Education/Seminars (Collections) $1,000 $1,000 0% 3856620.90 Education/Seminars (Treatment) $2,000 $3,300 -39% 3956710.90 Property/Liability Insurance $23,156 $23,663 -2% 40

56720 Workers Comp Insurance (Collections) $10,585 $12,185 -13% 4156730.90 Workers Comp Insurance (Treatment) $11,835 $13,830 -14% 42

SERVICES & SUPPLIES SUB-TOTAL: $588,291 $588,478 0% $0TOTAL OPERATING EXPENSES: $1,552,200 $1,511,867 3% $0

WAGES & BENEFITS

RUNNING SPRINGS WATER DISTRICT WASTEWATER DEPARTMENT FISCAL YEAR 2015/2016 BUDGETOPERATION AND MAINTENANCE EXPENSE ACCOUNTS

SERVICES & SUPPLIES ACCOUNTS

FY 2015/2016 Budget 4/17/2015 Page 2

40

ACCOUNT CAPITAL IMPROVEMENT REQUESTED APPROVED % APPROVED DETAILNUMBER ACCOUNT DESCRIPTION THIS YEAR LAST YEAR CHANGE THIS YEAR PAGE #

11320.20 Collection Division Inventory $2,000 $2,000 0% 4412245 Collections Facilities - CIP $170,500 $156,600 9% 4512250 Treatment Facilities - CIP $202,000 $138,500 46% 4512255 Disposal Facilities - CIP $0 $40,000 -100% 4512270 Special Purpose Equipment $1,975 $2,000 -1% 45

Accounting/Billing Software $30,000 $27,000 11%TOTAL CAPITAL IMPROVEMENTS: $406,475 $366,100 11% $0

ACCOUNTNUMBER

1041010425406104063041210

TOTAL:

CAPITAL IMPROVEMENT PROJECTS

Sewer Assessment District No. 5 (Restricted)

$317,495

Sewer Assessment District No. 7 (Restricted)

$385,671

Wastewater Operating Reserve

Wastewater Infrastructure Repair & Replacement Reserve

Capital Improvement Project Reserve($518,300)

RUNNING SPRINGS WATER DISTRICT WASTEWATER DEPARTMENT FISCAL YEAR 2015/2016 BUDGET

RESTRICTED, DESIGNATED & RESERVE FUNDS

WPCP Filtration Project Loan Repayment Reserve

Wastewater Connection & Capacity Charges

$278,259

$59,375

$2,883$26,881$82,726

DESCRIPTION 03/31/15 FUND BALANCES

FY 2015/2016 Budget 4/17/2015 Page 3

41

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST

55330 Salaries & Wages (Collections) $318,295

Division Supervisor (base salary + 1 certification incentives) $108,914Three Operators (base salary + 6 certification incentives combined) $162,647Collections Division share of Safety/Compliance Operator $2,000On-Call Time (244 nights x 1 hr./night x Avg Overtime Rate) Average OT Rate $9,540Holidays (8 days x 1.5 hrs./day x Avg OT Rate) $39.10 $469Emergency Time (67 hrs. x Avg OT Rate) $2,620Weekend Coverage (70 days x 1.5 hrs./day x Avg OT Rate) $4,105General Manager Salary $28,000Certification Incentive Pay = $0.50 per hour for each approved certificate TOTAL: $318,295

Wages include 3.4% Cost of Living Adjustment (2% to offset elimination of EPMC plus 1.4% CPI-W)Performance based merit increases where appropriate

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $237,888 $225,453 $286,319 $298,396 $318,295

Actual $207,383 $252,325 $297,671 $223,140

$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

FY 2015/2016 Budget 4/17/2015 Page 4

42

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55340.90 Salaries & Wages (Treatment) $335,332

Division Supervisor (base salary + 6 certification incentives) $119,5082 Treatment Plant Operators, 1 Operator-In-Training (OIT) (base salary + 13 certification incentives) $170,159Treatment Division share of Safety/Compliance position $2,000On-Call Time (244 nights x 1 hr./night x Avg OT Rate) Average OT Rate $9,980Holidays (13 days x 1.5 hrs./day x Avg OT Rate) $40.90 $798Emergency Time (67 hrs. x Avg OT Rate) $2,740Weekend Coverage (35 days x 1.5 hrs./day x Avg OT Rate) $2,147General Manager Salary $28,000Certification Incentive Pay = $0.50 per hour for each approved certificate TOTAL: $335,332

Wages include 3.4% Cost of Living Adjustment (2% to offset elimination of EPMC plus 1.4% CPI-W)Performance based merit increases where appropriate

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $292,506 $298,221 $273,006 $319,254 $335,332

Actual $268,491 $253,031 $286,857 $204,537

$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

FY 2015/2016 Budget 4/17/2015 Page 5

43

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55410.90 Director's Compensation $2,850

Fourteen (14) Board Meetings annually x 5 Directors x $100 each divided equally by 3 departments = $2,333Eleven (11) Special District meetings x 1 Director x $50 divided equally by 3 departments = $183Five (5) Committee meetings x 2 Directors x $100 divided equally by 3 departments = $333 Total $2,850

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $4,517 $2,850 $4,517 $2,850 $2,850

Actual $4,166 $2,650 $2,469 $2,000

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

$4,000

$4,500

$5,000

FY 2015/2016 Budget 4/17/2015 Page 6

44


55910 Employee Benefits (Collections) $33,757

Medical, Dental and Vision1 $30,461

Long Term Disability2 (0.62%) $1,857

Accidental Death and Dismemberment3 (0.048%) $274

Life Insurance4 (0.204%) $1,165Total $33,757

1 Monthly Cap on Medical, Dental and Vision Premiums = $3,173. Deviation in budget to actual due to unused Medical Reimbursement Plan balances.2 0.62% of annual base salaries plus certification incentive pay for Division Supervisor and 3 Operators (Account #55330.00).3 0.048% of annual base salaries plus certification incentive pay x 2 + $25,000, rounded to the nearest thousand up to a maxof $175,000 per employee for Division Supervisor and 3 Operators (Account #55330.00).4 0.204% of annual base salaries plus certification incentive pay x 2 + $25,000, rounded to the nearest thousand up to a maxof $175,000 per employee for Division Supervisor and 3 Operators (Account #55330.00).Difference between budgeted and actual in prior years due to unused Medical Reimbursement funds.

$571,000

$299,561

Compensation for Calculating ADD & Life

SUMMARY OF REQUEST

Compensation for Calculating LTD

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $36,163 $37,208 $47,503 $40,932 $33,757

Actual $34,791 $28,966 $30,564 $24,027

$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

$35,000

$40,000

$45,000

$50,000

FY 2015/2016 Budget 4/17/2015 Page 7

45

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55920.90 Employee Benefits (Treatment) $33,409





1 Monthly Cap on Medical, Dental and Vision Premiums = $3,109. Deviation in budget to actual due to unused Medical Reimbursement Plan balances.2 0.62% of annual base salaries plus certification incentive pay for Division Supervisor, 3 Operators (Account #55340.90) and 1/3 of GeneralManager's Salary (Account #55320.90).3 0.048% of annual base salaries plus certification incentive pay x 2 + $25,000, rounded to the nearest thousand up to a max of $175,000 per employee for Division Supervisor, 3 Operators (Account #55340.90) and 1/3 of General Manager's Salary (Account #55320.90).4 0.204% of annual base salaries plus certification incentive pay x 2 + $25,000, rounded to the nearest thousand up to a max of $175,000 peremployee for Division Supervisor, 3 Operators (Account #55340.90) and 1/3 of General Manager's Salary (Account #55320.90).

$317,667


$632,000


SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $53,073 $54,346 $36,534 $40,933 $33,409

Actual $37,855 $36,344 $30,211 $20,376

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

FY 2015/2016 Budget 4/17/2015 Page 8

46


55930 CalPERS Retirement (Collections) $107,362

Classic Miscellaneous Members1

District's Contribution Percentage (10.958% of Salary) $33,096District's Monthly Employer Unfunded Accrued Liability Payment (12 x $4,580) $54,960Reduced Employer Paid Member Contribution (EPMC) (6% of Salary) $18,122Paying and Reporting the Value of EPMC (0.36% of Salary) $1,087Survivor Benefit ($0.93 per employee per pay period) $971Includes: Total $107,3621/6 General Manager's SalaryCollection Division's share for Safety / Compliance position's salary (2015-2016: $8,000/4 = $2,000)Base and Holiday portions of Division Supervisor and 3 operator's salaryDeviation from Budget to Actual due to Side Fund Interest Expense Reclassification.

$302,030

SUMMARY OF REQUEST

Compensation for Calculating Benefit

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $56,993 $58,757 $77,780 $87,067 $107,362

Actual $42,016 $48,819 $77,347 $64,916

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

FY 2015/2016 Budget 4/17/2015 Page 9

47

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55940.90 CalPERS Retirement (Treatment) $99,879


District's Contribution Percentage (10.958% of Salary) $35,117District's Monthly Employer Unfunded Accrued Liability Payment (12 x $3,481) $41,772Reduced Employer Paid Member Contribution (EPMC) (6% of Salary) $19,228Paying and Reporting the Value of EPMC (0.36% of Salary) $1,154Survivor Benefit ($0.93 per employee per pay period) $105New Miscellaneous Member District's PEPRA Contribution Percentage (6.237% x $40,157) $2,5051Includes: Total $99,8791/6 General Manager's SalaryTreatment Division's Share for Safety/Compliance Position's Wages (2014-2015: $8,000/4 = $2,000)Base, Certification and Holiday Portions of Division Supervisor and 2 Operator's Wages

$320,465

SUMMARY OF REQUEST


2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $89,771 $96,936 $89,578 $101,897 $99,879

Actual $58,193 $62,168 $88,644 $71,229

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

FY 2015/2016 Budget 4/17/2015 Page 10

48

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55950.90 Uniform Allowance $2,590

Uniform Allowance (7 employees x $250 annually) $1,750District Shirts (5 T-shirts per employee x $20/shirt x 7 employees) $700District Hats (7 baseball caps w/ RSWD logo x $20/cap) $140

Total $2,590

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $4,380 $4,500 $4,540 $2,415 $2,590

Actual $3,711 $3,435 $3,887 $1,954

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

$4,000

$4,500

$5,000

FY 2015/2016 Budget 4/17/2015 Page 11

49

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST56910.90 Office Reimbursement $30,435

Administration Services (2% of Operating Budget Excluding Depreciation) $30,435Payroll, Accounts Payable/ReceivableBoard of Directors AdministrationBenefits AdministrationPlanning & Budget AdministrationAudit & Financial Statement AdministrationInvestment & Fund Balance ManagementHuman Resources/PersonnelMedical Reimbursement & Health/Life/Disability Insurance AdministrationProperty/Liability Insurance, Workers Compensation Administration & Loss Control CoordinationPublic Information & Outreach/Community Relations

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $28,400 $27,058 $28,380 $29,644 $30,435

Actual $28,400 $27,058 $28,947 $22,233

$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

$35,000

FY 2015/2016 Budget 4/17/2015 Page 12

50


55010 Collection System Maintenance $66,550

Snow plow damage, manhole cover replacement, concrete/asphalt repair and sewer main repair $12,000Collections building maintenance (replace toilet and sink, replace office and shop lighting) $4,000Underground Service Alert (USA/Digalert) $50Miscellaneous emergency and collections system repairs $10,500Video inspection and line cleaning of approximately 22,000 feet in Assessment District #4 (2nd half, last inspected 2000) $40,000

Total $66,550

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $140,435 $69,800 $67,560 $64,050 $66,550

Actual $52,541 $71,041 $44,121 $45,395

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

$160,000

FY 2015/2016 Budget 4/17/2015 Page 13

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ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55010.90 SLS #2 & Interceptor Pipeline Maintenance $8,872

Sewer interceptor pipeline maintenance (upstream reimbursable) $6,000Sewer lift station 2 Bioxide usage. (900 gallons @ $2.08) $1,872Miscellaneous Sewer Lift Station 2 Repairs and Maintenance $1,000* This account was established in FY 2012/2013 Total $8,872

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $0 $0 $5,000 $5,000 $8,872

Actual $0 $19,613 $5,276 $13,724

$0

$5,000

$10,000

$15,000

$20,000

$25,000

FY 2015/2016 Budget 4/17/2015 Page 14

52


55020 Sewer Lift Station Repair & Maintenance $38,304

Backflow Device Testing at Lift Station Nos. 3, 4, 5, 6, 7, 8 & 9 (7 x $40) $280Generator Maintenance at Lift Stations (batteries and general maintenance/repairs) $4,000Emergency Repairs of pumps, motors, control panels, fuses, relays, etc.) $8,500Bioxide for Lift Station Nos. 1, 4, 5, 7, 8, & 9 (1,300 gallons @ $2.08) $2,704Bioxide System CSA 79 (4,000 gallons @ $2.08) $8,320Wet Well Cleaning and Vacuuming (2 times a year) $4,000Miscellaneous Lift Station Repairs and Maintenance (LS 7,8 & 9 lightning protection, paint LS 4, and general maint.) $6,500General Asphalt Repair (1,000 square feet @ $4.00/ square foot) $4,000

Total $38,304

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $55,690 $45,180 $44,203 $43,844 $38,304

Actual $28,455 $33,852 $58,811 $36,086

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

FY 2015/2016 Budget 4/17/2015 Page 15

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ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55110.90 Office Supplies (Treatment) $4,950

Miscellaneous cleaning and office supplies:Anti-bacterial hand cleaner, glass cleaner, pens, pencils, computer paper, drinking water, $4,500printer ink cartridges, new printer.Wastewater Treatment Division share of postage $200Wastewater Collections Division share of letterhead stationary, envelopes, business cards, and special printings, and public outreach materials $250

Total $4,950

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $2,900 $4,000 $5,450 $4,950 $4,950

Actual $4,520 $2,601 $2,232 $2,396

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

FY 2015/2016 Budget 4/17/2015 Page 16

54


55120 Utilities (Collections) $26,584

SCE Electricity Charges at Lift Stations and Collection Division facilities ($1,545 / mo. average x 12 mos. + 1.9% increase) $18,892SoCal Gas Charges at Lift Stations and Collection Division facilities ($130 / mo. average x 12 mos.) $1,560Verizon Land Lines at Sewer Lift Stations ($300/mo. x 12 mos.) $3,600Charter Phone and Internet at Collections Building ($178/mo. x 12 mos.) $2,136On-Call Cell Phone ($3/mo. x 12 mos.) $36Supervisor Cell Phone Allowance ($30/mo. x 12 mos.) $360

Total $26,584

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $25,358 $30,609 $30,609 $27,192 $26,584

Actual $27,671 $26,471 $25,533 $18,089

$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

$35,000

FY 2015/2016 Budget 4/17/2015 Page 17

55

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55130.90 Utilities (Joint Use Facilities) $117,408

SCE Electricity Charges at Wastewater Treatment Plant ($9,000 x 12 months) $108,000SCE Electricity Charges at Sewer Lift Station No. 2 ($460 x 12 months) $5,520Verizon Land Lines & DSL Internet at Treatment Plant ($190/mo. x 12 mos.) $2,280Verizon Land Line at Sewer Lift Station No. 2 ($50/mo. x 12 mos.) $600MCI Long Distance at Treatment Plant ($36/mo. x 12 mos.) $432Supervisor Cell Phone Allowance ($30/mo. x 12 mos.) $360Auto Dialer at WWTP ($13/mo. x 12 mos.) $156On-Call Cell Phone ($5/mo. x 12 mos.) $60

Total $117,408

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $97,936 $91,168 $92,369 $111,786 $117,408

Actual $80,303 $81,806 $111,360 $85,567

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

FY 2015/2016 Budget 4/17/2015 Page 18

56

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55140.90 Wastewater Testing & Analysis $6,692

Wastewater Treatment Plant Permeate Sampling: $3,500Weekly Water Quality Sampling for Regional Water Quality Control BoardBiochemical Oxygen Demand (BOD)Non Filterable Residue (NFR)Total Filterable Residue (TFR)Electrical Conductivity (EC)ChloridePotable Water Sampling: $192Monthly Water Quality Sampling for Regional Water Quality Control BoardTotal Filterable Residue (TFR)ChlorideSupplies for "In House" analysis for process control $1,500Storm Water Sampling $1,000Other Miscellaneous Sampling $500

Total $6,692

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $2,950 $4,750 $4,750 $4,792 $6,692

Actual $6,786 $4,974 $6,926 $4,343

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

$8,000

FY 2015/2016 Budget 4/17/2015 Page 19

57

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55210.90 Treatment Plant Maintenance $51,700

Building Maintenance $2,000New LED lighting in blower room $3,500New LED lighting in Chlorine Generation Building $1,000New heaters for sludge building $5,000

Generator Repair & Maintenance:Filters, Hoses, Electrical Repair Parts, Controls, etc. $1,000Miscellaneous Generator Repairs $1,000

Process Equipment Repair & Maintenance:Motor Control Center (MCC) Panel (Fuses, Relays, Starters) $5,200Membrane Bioreactor (MBR) take down and cleaning $10,000MPE Polymer (Cold Weather/High Flows Only) $6,000MBR Chemical Cleaning (Performed Once A Month) $5,000Miscellaneous Repairs $10,000Recharge fire extinguishers $500

Plant Lab Equipment Repair & Maintenance:Turbidity meter, Ovens, Balance, etc. $1,500

Total $51,700

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $47,175 $53,715 $46,850 $60,100 $51,700

Actual $53,901 $48,225 $61,334 $28,727

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

FY 2015/2016 Budget 4/17/2015 Page 20

58

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55260.90 Effluent Disposal Site Maintenance $6,000

Scarify disposal ponds as needed for routine maintenance $3,000Repair disposal pond dikes & access roads $3,000

Total $6,000

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $6,000 $6,000 $6,000 $6,000 $6,000

Actual $5,230 $6,596 $3,320 $0

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

FY 2015/2016 Budget 4/17/2015 Page 21

59

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55270.90 Biosolids Handling Maintenance $47,400

Polymer for Biosolids De-Watering $10,000Dewatered Biosolids Disposal (20 loads per year @ $1,810 per load) $36,200Dewatered Biosolids Sampling Required by Disposal Facility ($600 per sample x 2 sample) $1,200

Total $47,400

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $75,350 $64,800 $91,600 $52,400 $47,400

Actual $118,177 $119,805 $69,091 $40,739

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

FY 2015/2016 Budget 4/17/2015 Page 22

60

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55560.90 Community Relations $800

Community Relations $200Employee Recognition $500Board Meeting Refreshments $100

Total $800

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $1,200 $1,125 $600 $600 $800

Actual $456 $207 $297 $482

$0

$200

$400

$600

$800

$1,000

$1,200

$1,400

FY 2015/2016 Budget 4/17/2015 Page 23

61


55620 Office Supplies (Collections) $1,050

Miscellaneous cleaning and office supplies:Anti-bacterial hand cleaner, glass cleaner, pens, pencils, computer paper, drinking water, $600printer ink cartridges, etc.Wastewater Collection Division share of postage $200Wastewater Collections Division share of letterhead stationary, envelopes, business cards, and special printings, and public outreach materials $250

Total $1,050

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $400 $600 $1,050 $1,050 $1,050

Actual $537 $632 $541 $158

$0

$200

$400

$600

$800

$1,000

$1,200

FY 2015/2016 Budget 4/17/2015 Page 24

62


55710 Fuel & Oil (Collections) $6,002

Four Compact 4x4 Pickup Trucks Fuel & Maintenance Requirements800 Gallons Gasoline @ $4.50/Gal $3,600Diesel Fuel - 100 gal's @ $4.50/Gal (Lift Station Generators) $450Oil Changes $75Gear Lube/Grease $38Anti-Freeze $252007 Ford F350 & 1995 Ford Dump/Tank Truck Fuel & Maintenance Requirements275 Gallons Gasoline @ $4.50/Gal $1,238Oil Changes $75Gear Lube/Grease $25Anti-Freeze $25Hydro Cleaner:50 Gallons Diesel @ $4.50/Gal $225Oil Changes $24Gear Lube/Grease $25Anti-Freeze $25Waste Oil Pickup: Collections Division pays 25% of cost $152

Total $6,002

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $4,950 $5,280 $6,180 $6,180 $6,002

Actual $5,162 $7,685 $6,696 $4,113

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

$8,000

$9,000

FY 2015/2016 Budget 4/17/2015 Page 25

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ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55720.90 Fuel & Oil (Treatment) $6,150

Six Vehicles for Plant Operations:650 Gallons Gasoline @ $4.50/Gal $2,925Oil Changes $575Transmission Fluid $100Gear Lube/Grease $100Anti-Freeze $200Diesel / Plant Standby Generator - 500 Gallons @ $4.50/Gal $2,250

Total $6,150

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $5,700 $4,850 $4,850 $4,850 $6,150

Actual $11,291 $4,151 $5,434 $3,796

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

FY 2015/2016 Budget 4/17/2015 Page 26

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55730 Vehicle & Equipment Maintenance (Collections) $6,495

General maintenance $150Tires (4 @ $200) ( 5 @ $375 for unit 62 dump truck) $2,675Repairs (Brakes, Hoses, Belts, Bulbs, etc.) $1,500Snow chains $600Plow maintenance $7004 Mobile Radios (Trucks/Tractors) $50General maintenance $50Hoses, Tune-up Parts, Belts, etc. $120Tool Replacement (Tips, Nozzles, Blades) $500Mechanical Repair $150

Total $6,495

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $5,610 $5,810 $5,660 $4,620 $6,495

Actual $4,825 $5,045 $7,266 $3,174

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

$8,000

FY 2015/2016 Budget 4/17/2015 Page 27

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ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST55740.90 Vehicle & Equipment Maintenance (Treatment) $5,450

Oil & Air Filters $150Minor Repairs (Brakes, Hoses, Belts, Bulbs, etc.) $1,500Snow Plow Maintenance $500Transmission Service $250Chain Repair $200Tires (4 @ 200 each) $8004 Mobile Radios (Trucks/Tractors) $50Maintenance on Bobcat & Loader at Treatment Plant $2,000

Total $5,450

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $7,925 $5,225 $5,075 $5,375 $5,450

Actual $6,651 $2,184 $5,202 $2,150

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

$8,000

$9,000

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ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST56010.90 Medicare Tax (FICA) $9,478

Federal Requirement for Employees Hired After April 1986 (1.45% OF PAYROLL) $9,478*Base, holiday and overtime portions of Account Nos. 55330.00 & 55340.90 and wastewater departments share of Safety/Compliance

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $6,982 $7,593 $8,110 $8,956 $9,478

Actual $5,916 $6,025 $7,132 $4,481

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

$8,000

$9,000

$10,000

FY 2015/2016 Budget 4/17/2015 Page 29

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56210 Permits/Fees (Collections) $13,439

South Coast Air Quality Management District (SCAQMD) Including a 1.5% increase:Stand-by Generator permits @ Lift Station Nos. 1, 3, 4, 5, 6, 7 (+ 50% of portable gen. & 16.67% of complex gen./ fuel tanks) $3,913Used Stand-by generator from lift station 3 reclassified to portable unit (misc. reclassification fees, standard operating fee) $1,981San Bernardino County Annual road cut permit+ road cuts ($150/2 + 3 road cuts at $445 each) $1,410State Regional Water Quality Control Board Waste Discharge Requirements (WDR) Permit $2,088San Bernardino County Certified Unified Program Agency (CUPA) - Bioxide storage at Harris Property $443Lift Station generator permits (5 generators at $506 each)( lift station 6 is nat. gas and lift station 2 is .90 acct) $3,036Waste oil generator permit 1/3 of main office ( main office includes complex gen., fuel tanks and waste oil) $568

Total $13,439

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $8,581 $9,557 $9,231 $9,257 $13,439

Actual $8,511 $9,146 $8,527 $4,780

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

$16,000

FY 2015/2016 Budget 4/17/2015 Page 30

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ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST56220.90 Permits/Fees (Treatment) $29,154

South Coast Air Quality Management District (AQMD) Fees for Stand-by Generators @ Lift Station No. 2 & WWTP $2,174Santa Ana Regional Water Quality Control Board Treatment Plant Process Permit $17,179United States Forest Service (USFS) Special Use Permit for Disposal Ponds, Outfall Line & Spray Irrigation $2,500San Bernardino County Fire Department CUPA fees for Above Ground Fuel Storage tanks @ Lift Station 2 & WWTP $1,665Local Agency Formation Commission (LAFCO) Annual Fees $3,333AQMD Above Ground Fuel Storage Tank Testing $200San Bernardino County Assessors Data ($256/3 depts. + $54/3 depts.) $103AQMD Order $2,000

Total $29,154

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $20,836 $22,253 $25,556 $28,684 $29,154

Actual $22,793 $22,892 $26,922 $25,075

$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

$35,000

FY 2015/2016 Budget 4/17/2015 Page 31

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56310 Professional Services (Collections) $2,500

Engineering Services $2,000Exterminator for Collections Building $500

Total $2,500

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $0 $3,200 $2,475 $2,475 $2,500

Actual $2,290 $11,286 $9,231 $1,072

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

FY 2015/2016 Budget 4/17/2015 Page 32

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ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST56320.90 Professional Services (Treatment) $60,900

Engineering Services $5,000Legal Counsel $20,000Financial Auditing Services $8,000Accounting Services $27,000Exterminator for Treatment Plant $500After Hours Telephone Answering Service $400

Total $60,900

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $50,350 $55,414 $60,283 $58,284 $60,900

Actual $62,775 $46,993 $41,801 $39,545

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

FY 2015/2016 Budget 4/17/2015 Page 33

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56410 Memberships & Subscriptions (Collections) $5,622

California Water Environment Association Memberships (CWEA) $2,500Association of San Bernardino County Special Districts $40California Special District's Association (CSDA) $950Log-Me-In Pro (remote access to SCADA) $50Fair Labor Standard Act (FLSA) Information $150Wonderware SCADA software annual support (shared with Water 50% of $879.00) $440Top Health News (Employee Wellness) $65WIN 911 SCADA Alarm annual support (shared with Water 50% of $753) $377Gym Memberships ($250 x 4) $1,000District Safety Information Network Subscription $50

Total $5,622

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Series1 $2,665 $3,641 $3,347 $5,760 $5,622

Series2 $3,238 $4,224 $3,743 $3,850

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

FY 2015/2016 Budget 4/17/2015 Page 34

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ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST56410.90 Memberships & Subscriptions (Treatment) $4,980

California Water Environment Association Memberships (CWEA) and Certificates $1,500Association of San Bernardino County Special Districts $75California Special District's Association (CSDA) $950Log-Me-In Pro (remote access to SCADA) $99Fair Labor Standard Act (FLSA) Information $269Top Health News (Employee Wellness) $127State of California Wastewater Certifications $1,110Gym Memberships ($250 x 3) $750District Safety Information Network Subscription $100

Total $4,980

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $2,665 $3,641 $3,347 $5,760 $4,980

Actual $3,238 $4,224 $3,743 $3,850

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

FY 2015/2016 Budget 4/17/2015 Page 35

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56510 Miscellaneous Supplies (Collections) $7,293

Sewer Lift Stations Supplies $800Collection System Maintenance (hole entry tools & line cleaning tools) $2,500Bolt cutters $400Metal detector $650Radiation Detection Badges (4 badges x $15.20 x 4 times per year) $243Work & Latex Gloves, Safety Glasses & Hearing Protection $600Steel Toed Safety Boots $400Jumpsuits, Cold Weather Operations & District Jackets $350Safety equipment & supplies (8 Lift Stations) $750Confined Space Entry Gas-Tech Calibration and Sensor Replacement $600

Total $7,293

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $4,750 $4,882 $8,082 $7,493 $7,293

Actual $3,800 $3,991 $7,515 $5,865

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

$8,000

$9,000

FY 2015/2016 Budget 4/17/2015 Page 36

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ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST56520.90 Miscellaneous Supplies (Treatment) $5,943

Treatment Plant, Solids Handling, Lift Station No. 2 & Spray Irrigation $2,000Rain Gear & Boots (Foul Weather/Raw Sewage) $350Gloves, Safety Glasses & Hearing Protection $400Steel Toed Safety Boots $450Radiation Detection Badges (4 badges @ $15.20 x 4 times per year) $243Confined Space Entry Gas-Tech Calibration and Sensor Replacement $1,500Safety Equipment / Supplies (Plant & 1 Lift Station) $1,000

Total $5,943

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $4,900 $5,293 $5,543 $5,043 $5,943

Actual $3,299 $3,869 $4,343 $2,772

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

FY 2015/2016 Budget 4/17/2015 Page 37

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56610 Education/Seminars (Collections) $1,000

Collection System Classes, OSHA Training, Education & Seminars $500Reimbursement for use of personal vehicles for education and seminars $100Meals and lodging $300Special District Registration (Board Meetings) $100

Total $1,000

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $1,500 $1,570 $1,500 $1,000 $1,000

Actual $698 $1,042 $468 $401

$0

$200

$400

$600

$800

$1,000

$1,200

$1,400

$1,600

$1,800

FY 2015/2016 Budget 4/17/2015 Page 38

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ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST56620.90 Education/Seminars (Treatment) $2,000

Wastewater Treatment Classes, OSHA Training, Meetings, Education & Seminars $2,000TOTAL $2,000

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $2,200 $2,270 $2,600 $3,300 $2,000

Actual $513 $628 $1,218 $39

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

FY 2015/2016 Budget 4/17/2015 Page 39

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ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST56710.90 Property/Liability Insurance $23,156

Current Wastewater Department's Share $23,156

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $25,467 $23,663 $23,663 $23,663 $23,156

Actual $22,998 $25,510 $21,763 $23,156

$19,000

$20,000

$21,000

$22,000

$23,000

$24,000

$25,000

$26,000

FY 2015/2016 Budget 4/17/2015 Page 40

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56720 Workers Comp Insurance (Collections) $10,585

Collection Division's Share of Workers Compensation Insurance $10,585

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $13,548 $15,146 $13,865 $12,185 $10,585

Actual $15,982 $12,362 $15,515 $16,476

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

$16,000

$18,000

FY 2015/2016 Budget 4/17/2015 Page 41

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ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST56730.90 Workers Comp Insurance (Treatment) $11,835

Treatment Division's share of Workers Compensation Insurance $11,835

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $19,717 $20,936 $13,913 $13,830 $11,835

Actual $21,445 $17,739 $14,942 $17,299

$0

$5,000

$10,000

$15,000

$20,000

$25,000

FY 2015/2016 Budget 4/17/2015 Page 42

80


56810 Depreciation Expense $400,000

Depreciation expense for Wastewater Division $400,000Operating expenses for enterprise funds include the cost of depreciation on capital assets. This has not been included in prior yearsbudgets but is being included this year per the District's Cash Reserve Policy and advice from Financial Advisors and Consultants.The minimum annual allocation amount for the Capital Improvement Fund for each division or department should equal the amount of annualbudgeted depreciation specific to that division or department plus 10% for cost increases. This represents the total annual contribution that should be made to this fund, not the minimum balance. This will allow funds to build over time and eventually replace the existing facilities. Not adequately budgeting for depreciation could eventually have the effect of eroding the organization's net assets.

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16

Budgeted $0 $0 $0 $393,514 $430,000

Actual $371,707 $373,476 $398,823 $321,073

$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

$450,000

$500,000

FY 2015/2016 Budget 4/17/2015 Page 43

81

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST11320.20 Collection Division Inventory $2,000

Repair Clamps, Pipe, Couplings, Manhole Frames and Covers, etc. for system repairs $2,000


12245 Collections Facilities - CIP $170,500

Capital Improvement Projects in order of priority: FY 2014/20151) Point repairs utilizing pipe liner (5 at $2,500 each) $12,5002) Hot tap and install gate valve on force main at SLS 4 $8,0003) Hilltop Blvd pipeline lining rehab project (432ft of 8") $38,5004) Replace portable air compressor and Jackhammer $25,0005) Seal coat wet well at sewer lift station 8 $7,5006) Purchase new by-pass pump equipment (deferred from FY14/15 due to further need assessment) $15,0007) Purchase tracks for Bobcat loader (shared cost with Treatment 50% of $15,000) $7,5008) Seal coat sewer manholes (5 per year at $2,000 each) $10,0009) Purchase new sewer manhole lids (20 per year at $400 each) $8,00010) Paving at Lift Station Nos.3,5 & 9 ($12,500 per year for 3 years total $37,500) $12,50011) Replace vault lids at sewer lift station 8 $10,00012) Improvements to SCADA (Add more functional lift station screens, $7000 per year for 3 years) $7,00013) Energy Efficiency Measures (Energy Network) $4,00014) Trailer to mount SLS 3 old generator to make portable $5,000

Total $170,500

SUMMARY OF REQUEST

SUMMARY OF REQUEST

FY 2015/2016 Budget 4/17/2015 Page 44

82


12250 Treatment Facilities - CIP $202,000

Request: FY 2015/20161) Rebuild Headworks Influent Fine Screen $50,0002) Submersible Pump Rebuilds $20,0003) Upgrade MBR Fine Bubble Aeration system $18,0004) Replacement Influent Flow Meter $30,0005) Accessory Tracks for Bobcat (50%) $7,5006) Replace Plant Washwater System $61,5007) Seal Coat Treatment Plant Paving $15,000

Total $202,000


12255 Disposal Facilities - CIP $0

None this year


12270 Special Purpose Equipment $1,975

Replacement Luminescence Dissolved Oxygen (LDO) Controller $1,975

ACCOUNTNUMBER DESCRIPTION BUDGET REQUEST56710.90 Filtration Project Loan Payment $187,940

Annual payments for $2,000,000, 4.75% interest rate, 15 year loan for Filtration Project at Treatment Plant (Resolution 12-01)Both principle and interest are included in the payments. Two payments are made each year and each wastewater account ischarged $3.00 per month. Those accounts that are disconnected from sewer are accumulating the $3.00 per month which will be collected when re-connection is requested. The loan matures in 2016/2017 and the total payments remaining as of March2015 are $470,000.

Total $187,940


12697 SLS CWSRF Loan Payment $109,023

Annual payments for $1,800,000, 1.9% interest rate, 20 year loan for SLS 1, 2 and 3 Improvements. Total $109,023

SUMMARY OF REQUEST

SUMMARY OF REQUEST

SUMMARY OF REQUEST

SUMMARY OF REQUEST

SUMMARY OF REQUEST

FY 2015/2016 Budget 4/17/2015 Page 45

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CLASSIFICATION A B C D E FDIVISION SUPERVISORSUPERVISOR 3 Hourly $49.39 $51.86 $54.46 $57.18 $60.04 $63.04

Monthly $8,561 $8,989 $9,440 $9,911 $10,407 $10,927Annual $102,737 $107,874 $113,268 $118,932 $124,878 $131,123

SUPERVISOR 2 Hourly $38.70 $40.64 $42.67 $44.80 $47.04 $49.39Monthly $6,708 $7,044 $7,396 $7,765 $8,154 $8,561Annual $80,497 $84,522 $88,748 $93,186 $97,845 $102,737


Cost of Living Adjustment (COLA): 3.40% (2% to offset elimination of EPMC plus 1.4% CPI-W)

Collections Division Supervisor (1 CI) $108,914 $103,777 $5,137 $105,333 $3,581Treatment Division Supervisor (6 CI's) $119,508 $114,114 $5,394 $115,579 $3,930

RUNNING SPRINGS WATER DISTRICTDIVISION SUPERVISORS

2015-16 HOURLY WAGE SCHEDULEExempt Positions

STEP

No Merit Increase No COLA

FY 2015-2016 Budget 3/19/2015 84

CLASSIFICATION* A B C D EOPERATOR 3 Hourly $28.11 $28.82 $29.54 $30.27 $31.03(Grade 3 Collection System Maintenance & PM Grade 1) Monthly $4,873 $4,995 $5,120 $5,248 $5,379

Annual $58,476 $59,937 $61,436 $62,972 $64,546

OPERATOR 2 Hourly $24.85 $25.47 $26.11 $26.76 $27.43(Grade 2 Collection System Maintenance & PM Grade 1) Monthly $4,307 $4,415 $4,525 $4,638 $4,754

Annual $51,684 $52,976 $54,300 $55,658 $57,049

OPERATOR 1 Hourly $21.96 $22.51 $23.07 $23.65 $24.24(Grade 1 Collection System Maintenance & PM Grade 1) Monthly $3,807 $3,902 $3,999 $4,099 $4,202

Annual $45,681 $46,823 $47,994 $49,193 $50,423

OPERATOR IN TRAINING Hourly $18.81 $19.28 $19.76 $20.25 $20.76(Entry Level / No Certification Required) Monthly $3,260 $3,341 $3,425 $3,510 $3,598

Annual $39,117 $40,095 $41,097 $42,125 $43,179


Operator 1 (2 CI's) $52,503 $51,273 $1,230 $50,777 $1,726Operator 2 (3 CI's) $54,804 $52,313 $2,490 $53,002 $1,802Operator 2 (1 CI's) $55,340 $54,016 $1,324 $53,521 $1,820

RUNNING SPRINGS WATER DISTRICTCOLLECTION DIVISION

2015-16 HOURLY WAGE SCHEDULE

STEPNon-Exempt Positions


2015-2016 Budget 3/23/2015 85

CLASSIFICATION* A B C D EOPERATOR 3 Hourly $28.11 $28.82 $29.54 $30.27 $31.03(Grade 3 WWTP Operator & Grade 1 Collections) Monthly $4,873 $4,995 $5,120 $5,248 $5,379

Annual $58,476 $59,937 $61,436 $62,972 $64,546

OPERATOR 2 Hourly $24.85 $25.47 $26.11 $26.76 $27.43(Grade 2 WWTP Operator & Grade 1 Collections) Monthly $4,307 $4,415 $4,525 $4,638 $4,754

Annual $51,684 $52,976 $54,300 $55,658 $57,049

OPERATOR 1 Hourly $21.96 $22.51 $23.07 $23.65 $24.24(Grade 1 WWTP Operator & Grade 1 Collections) Monthly $3,807 $3,902 $3,999 $4,099 $4,202

Annual $45,681 $46,823 $47,994 $49,193 $50,423

OPERATOR IN TRAINING Hourly $18.81 $19.28 $19.76 $20.25 $20.76(Entry Level / No Certification Required) Monthly $3,260 $3,341 $3,425 $3,510 $3,598

Annual $39,117 $40,095 $41,097 $42,125 $43,179


Operator 3 (6 CI's) $70,786 $70,786 $0 $68,458 $2,328Operator 2 (6 CI's) $59,216 $57,924 $1,292 $57,269 $1,947Operator-in-Training (1 CI) $40,157 $38,837 $1,320

RUNNING SPRINGS WATER DISTRICTTREATMENT DIVISION

2015-16 HOURLY WAGE SCHEDULE

STEPNon-Exempt Positions


FY 2015-2016 Budget 3/23/2015 86

Vehicle Year Mileage / Use Status Planned Estimated CostDescription Hours Retirement Date of Replacement

Plant Plow Truck* 1990 26,618 Seasonal/Limited 2005-06 $30,000(Unit #39) Purch. 1989 Miles Now 25 years old

Coll.Div.Hydro Tow 2007 8,110 1 - 2 times / week 2022-23 $50,000(Unit # 75) Miles Now 7 years old

Coll. Div. Utility 2001 53,205 Daily 2014-15 $30,000(Unit # 69) Miles @ 13 years old

Plant Utility* 2008 23,162 Daily 2018-2019 $25,000(Unit # 80) Miles @ 10 years old

Plant Utility* 2011 7,876 Daily 2021-22 $25,000(Unit # 85) Miles @ 10 years oldPlant Utility* 1999 91,672 Daily 2011-12 $25,000(Unit # 67) Miles now 15 years old


Coll. Dump Truck 1995 121,109 Limited 2014-15 $60,000(Unit # 62) Miles @ 20 years old

Coll. Div. Utility 2007 32,895 Daily 2017-18 $30,000(Unit # 77) Purch. 2006 Miles @ 10 years old

Sport tract/Utility* 2007 18,441 Daily 2019-20 $30,000(Unit # 78) Purch. 2006 Miles @ 12 years old

John Deere Loader** 1992 396 3 times / week 2012-13 $125,000(Plant) Now 22 years old

Melroe Bobcat* 1989 1750 Daily 2009-10 $75,000(Plant) Now 25 years old

Air Compressor 1985 1230 Hrs. Limited 2014-15 $25,000Collection Div. Now 29 years old

Hydro 2010 64.6 Limited 2030-31 $50,000Collection Div. Now 4 years old

Treatment Plant 1979 911 Hrs Limited 2007-08 $135,000Generator * Now 35 years old


Collections Building 2008 25.8 Limited 2018-19 $5,000Generator @ 10 years old

* Shared Cost between Arrowbear, CSA-79 and Running Springs

Wastewater Vehicle & Equipment Replacement Schedule

FY 2015/2016 Budget 3/19/2015 87

18

Collections Division 5‐Year CIP PlanDescription

FY 14/15Actual*

FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20TOTAL PROJECT

COST

Annual line cleaning and video inspection 20,000 feet per year 34,600$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 184,600$ Seal coat sewer manholes 5 per year at $1,500 each 9,880$ 7,500$ 7,500$ 7,500$ 7,500$ 7,500$ 47,380$ Point repairs utilizing pipe liner 5 per year at $1,500 each 11,750$ 7,500$ 7,500$ 7,500$ 7,500$ 7,500$ 49,250$ Point repairs utilizing in house staff T&M 10 year at $500 each 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 30,000$ Purchase new sewer manhole lids 20 per year at $400 each 7,943$ 8,000$ 8,000$ 8,000$ 8,000$ 8,000$ 47,943$

Collection System - I&I Improvements Subtotal 69,173$ 58,000$ 58,000$ 58,000$ 58,000$ 58,000$ 359,173$

Replace lift stations 1,2,3 and generator at 7 650,000$ 650,000$ 1,300,000$ Replace or repair flow meters at lift station 4 and 5 20,000$ 20,000$ Rehab piping and pump disconects lift stations 7,8 & 9 20,300$ 20,300$ Seal coat wet wells at lift stations 7,8 and 9 14,770$ 8,500$ 23,270$ Upgrade SCADA Screens 14,500$ 7,000$ 7,000$ 7,000$ 35,500$ Upgrade control panels at lift stations 7,8 and 9 7,000$ 7,000$ 7,000$ 21,000$

Pump Stations Subtotal 719,570$ 665,500$ 14,000$ 14,000$ 7,000$ -$ 1,420,070$

Replace sewer sag on school trunkline 50,000$ 50,000$ 100,000$ Hilltop Blvd. Pipeline Rehab (432-ft of 8-inch) 35,000$ 35,000$ Wagon Wheel Easement E-W between MH's 108 and 109 100,000$ 100,000$ Increase 120' of mainline from 10" to 15" on school trunk MH 52-51 20,000$ 20,000$

Pipeline Rehab & Replacement Subtotal 50,000$ 85,000$ 100,000$ -$ -$ 20,000$ 255,000$

Repave roads to lift stations 3,5,8 & 9 12,500$ 12,500$ 12,500$ 12,500$ 50,000$ Annual updates to sewer maps 2,500$ 2,500$ 2,500$ 2,500$ 2,500$ 2,500$ 15,000$ Material bunkers at Harris Property shared cost 50% 2,500$ 2,500$ Purchase new bypass pump equipment 15,000$ 15,000$ Replace portable air compressor and jackhammer 25,000$ 25,000$ Replace Unit 69 with full size pump service truck with crane 70,000$ 70,000$ Vehicle and equipment storage build. At Harris Prop. Shared W.S.F. 30,000$ 30,000$ Purchase new backhoe tractor shared cost 50% 60,000$ 60,000$

Other Wastewater System Improvements Subtotal 15,000$ 57,500$ 85,000$ 45,000$ 62,500$ 2,500$ 267,500$

Collections Division Improvements Subtotal 853,743$ 866,000$ 257,000$ 117,000$ 127,500$ 80,500$ 2,301,743$

Collection System Improvements - I&I Reduction

Pump Stations

Pipeline Rehab & Replacement

Other Wastewater System Improvements

88

19

Treatment Division 5‐Year CIP Plan Description

FY 14/15 Actual*

FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20TOTAL PROJECT

COST Upgrade MBR 2 scouring air system 30,365$ 30,365$ Headworks Blower Upgrade 18,114$ 18,114$ Upgrade "Process Air" Blower 35,000$ 35,000$ Replacement Bobcat 43,248$ 43,248$ 500 Type "510" MBR cartridges to complete MBR 2 60,000$ 60,000$ Backhoe Attachment for Bobcat 14,000$ 14,000$ Influent flow meter upgrade 25,000$ 25,000$ Repair Plant Wash Water System 50,000$ 50,000$ Replacement Fine Bubble Aeration System 25,000$ 25,000$ Rebuild Influent Fine Screen 50,000$ 50,000$ Plant Road Paving (54,000 SF) 135,000$ 135,000$ Upgrade Treatment SCADA 50,000$ 50,000$ Generator & ATS Replacement 150,000$ 150,000$ Wheel loader replacement 150,000$ 150,000$ Upgrade MBR 2 to RW 300 cassettes 350,000$ 350,000$ Replacement of Dispoal Ponds Piping & Valve Structures 105,000$ 105,000$

Headworks Improvements (Fine Screen, Grit Washer/Classifier) 300,000$ 300,000$ Unit 67 replacement 30,000$ 30,000$ Unit 80 replacement 30,000$ 30,000$ Replacement MBR Cartridges (515 type) 60,000$ 60,000$

Treatment Plant Improvements Subtotal 186,727$ 299,000$ 700,000$ 435,000$ 30,000$ 60,000$ 1,710,727$ Net Cost to RS Rate Payers (66%): 1,129,080$

*FY 14/15 Budgeted CIP is $190,000.

89

5. B.


M E M O R A N D U M



FROM: Joan Eaton, Administration Division Supervisor Randy Bobroff, Water Division Supervisor Ryan Gross, General Manager

THROUGH: Finance Committee

SUBJECT: DRAFT FISCAL YEAR 2015/16 WATER DEPARTMENT BUDGET






On April 9, 2015 the Finance Committee met to review the draft version of the Fiscal Year 2015/16 Water Division Budget.

Staff is providing the attached draft version of the budget for review by the Board of Directors. The input received from the Finance Committee has been incorporated into the attached updated version of the draft budget. The Water Division Budget will remain in draft form until all three division budgets are reviewed by the Finance Committee and the full Board of Directors. The final budgets would then be recommended for approval by the full Board in May or June. The reason for this is that we have not received final budget numbers for certain expenses and as these numbers come in we will be able to refine the draft budgets to reflect more accurate estimates of revenue and expenses.

The actual Fiscal Year to Date (FYTD) numbers in the bar charts are as of March 31, 2015 or through three quarters (75%) of the current fiscal year ending 2015.

ATTACHMENTS

Attachment 1 – Draft Fiscal Year 2015/2016 Water Division Budget

90

Administration & Water Division

Fiscal Year 2015/2016 Draft Budget

April 23, 2015 Board of Directors Review

91

ATTACHMENT 1

Administration Services Vision: The Running Springs Administration Department will provide exceptional customer service to the community and support services to all District departments in a manner that demonstrates professionalism, utilizing advanced levels of technology.

Administration Division Core Functions & FY 2015/2016 Goals & Objectives

Core Functions Fiscal Year 2015/2016 Goals & Objectives General Administration

Administrative Costs (District-Wide) Administrative Support to all Divisions Professional Services (Engineering &

Financial Consultants, Legal Counsel) Automated Data Processing (Payroll) Public Notices Copiers/Phone/Postage/Equipment Lease &

Purchase Insurance/Property Liability/Workers Comp Computer Technical Support Office Supplies & Materials/Furniture &

Equipment Printing & Publications Memberships & Subscription Office Utilities & Janitorial Service

Legal Compliance Staffing Plans Manage Consultants Project Coordination

Review & Update District Policies Develop & Maintain Short & Long Range

Plans Obtain Funds to Support Plans Evaluate Outside Funding & Grant Options

Board Administration Public Records Act Requests Board Meeting Administration Form 700 Statements of Economic Interest Maintain Resolutions, Ordinances &

Minutes Registrar of Voters/Board Election

Coordination

Records Management/Retention Program Implement & Enforce Board Policy Recommend New Policies & Procedures Records Retention Implementation

Customer Service Customer Relations Customer Correspondence Customer Payments Billing Accounts Payable Accounts Receivable Customer Account Analysis

Continue to Improve Customer Service Evaluate Alternative Billing/Payment

Methods Research Accounting & Billing Software Cross Training Staff Refine & Document all Administration

Procedures Records Retention Implementation

92

Administration Division Core Functions & FY 2015/2016 Goals & Objectives (continued)

Core Functions Fiscal Year 2015/2016 Goals & Objectives Public Outreach & Information

Provide Public Outreach Support to all Divisions

Design/Distribution of Public Outreach Materials/District Newsletters District Representation at Community

Events

Fine Tune District Website Inform Customers on District Core

Functions

Budget & Finance Prepare Annual Budget Annual Financial Audit Payroll Processing Accounts Payable Accounts Receivable Investment & Fund Balance

Administration Availability/Standby Charges to Tax Roll Maintain General Ledger Billing Cash Management & Projections Financial Reporting & Analysis

Improve Financial Reporting Capabilities Continue to Explore Investment Options Refine Budget & Investment Policies Recommend/Develop Policies &

Procedures Records Retention Implementation

Personnel & Risk Management Human Resources Succession Planning Benefits Administration Medical Reimbursement Administration Health/Life/Disability Insurance Admin. Property & Liability Insurance Admin. Workers Compensation Administration CalPERS (Pension Administration) Risk Management & Loss Control Employee Recruitment & Retention Employee Development, Orientation &

Training Employee & Labor Relations

Continue to Administer Employee/Labor Relations & Benefits

Records Retention Implementation

Information Technology Administer Computer Support Services

Continue to Administer Support Services/Liaison for Computer Technical

Issues and Upgrades

93

Water Services Vision: The Running Springs Water Division will provide excellent water quality that consistently meets or exceeds regulatory and customer requirements and water quantity that recognizes the limited availability of supply in our area yet satisfies the essential needs of our customers.

Water Division Core Functions & FY 2015/2016 Goals & Objectives


Manage safe & reliable water supplies Operation & Maintenance (O&M) of over

43 miles of water pipelines Manage security in the distribution system Public health protection Maintain a good relationship with

customers & employees Operate efficiently & meet customer

expectations Technical advice & training of system

operators Day to day management of the system Reporting to State & Local regulatory

agencies

Improve safety & emergency responseprograms

Manage backflow prevention & crossconnection program for 60 devices

Access source & storage facilities to meettoday’s standards

Reduce power for pumping costs

Regulatory Compliance Monitor State Health regulatory

requirements Monitor South Coast Air Quality

Management District (AQMD)requirements

Monitor Certified Unified Program Agency(CUPA) requirements

Monitor disinfection, treatment, sampling& lab analysis

Update, revise & review safety practices &programs within the District

Continue monitoring updates &requirements from State & Localregulatory agencies to maintain compliancein the District

Repair & Maintenance Preventative maintenance of water system Annual valve maintenance Leak detection program & repairs Service orders, closing reads, collections,

repairs & investigating customercomplaints

Annual dead end main flushing program Conduct weekly distribution sampling

Review emergency response program Replace old steel mains Underground Service Alert (USA) Relocate back lot water mains & service

connections

94

Water Division Core Functions & FY 2015/2016 Goals & Objectives (continued)

Core Functions Fiscal Year 2015/2016 Goals & Objectives Groundwater Wells

O&M of 11 vertical & 16 horizontal groundwater wells

O&M of 5 remote treatment plants Monitor well head protection Monitor source water protection plan Conduct weekly sampling of sources

Complete Ayers Acres Groundwater Well Backbone Infrastructure

Continue researching sources for future water well development

Pump Stations & Storage Tanks O&M of 8 booster pump stations O&M of 11 water storage tanks O&M of 5 fore bays & 2 hydro-pneumatic

systems O&M of 3 standby generators

Annual inspection & cleaning of a minimum of two water storage tanks

Improve security, safety & access to storage tanks

Installation of fire flow valve in Rimwood


Acquisition (SCADA) system for remote management of storage tanks & pump stations

Upgrade system to include remote controlled fire flow valves at Rimwood Booster Station, Enchanted Forest Tank & Booster station #9

Vehicle Maintenance Maintain safe operating vehicles for all

weather conditions O&M of snow cat & backhoe O&M of main office generator & portable

emergency generator

Continue current maintenance schedule


Provide opportunities for training & classes to maintain District approved certifications

Provide monthly, bi-annual & annual training for emergency response & preventative maintenance

Provide safety training at least weekly to minimize injuries & to ensure a safe work environment

Work closely with District Compliance Safety Officer to improve Safety Program

95

Administration & Water Division Financial Analysis


2009/2010 Actual

FY 2010/2011

Actual

FY 2011/2012

Actual

FY 2012/2013

Actual

FY 2013/2014

Actual

FYTD 2014/2015

Actual

FY 2014/2015

Budget

Budget Variance

%PROPOSED

FY 2015/2016 Budget

2%02-40110 Monthly Fixed Water Service Charges 668,187 692,618 679,023 696,005 874,317 716,916 944,248 (227,332) -24.1% 991,02702-40120 Metered Water Sales 676,149 677,742 638,645 690,048 675,621 528,046 792,189 (264,143) -33.3% 793,73002-40140 DWR Loan Repayment Charge 139,571 144,773 140,137 134,507 1,950 1,843 0 1,843 002-40150 Delinquent Charges & Service Fees 44,572 43,523 39,961 40,836 40,582 31,196 44,226 (13,030) -29.5% 25,00002-40170 Meter Turn-on & Shut-off Charges 22,092 20,470 18,130 15,650 13,700 9,440 17,204 (7,764) -45.1% 17,00002-40210 Water Service Standby/Availability Charges 41,398 40,008 40,832 40,907 53,453 39,199 41,000 (1,801) -4.4% 45,00002-40220 Gain/Loss on Assets (1,032) (4,488) 0 0 0 0 0 0 002-40230 Infrastructure R&R Charges 0 0 0 0 0 49,847 66,146 (16,299) 66,14602-40810 Water Grant Funds 0 33,423 0 5 0 0 0 0 002-41110 Water Property Contribution 10,505 7,314 54,725 1,118 0 0 0 0 002-41140 Connection & Capacity Charges 10,002 0 80 0 (3,017) 5,446 5,450 (4) -0.1% 10,76402-41630 Interest Income 13,858 2,571 2,054 1,284 1,483 665 3,000 (2,335) -77.8% 2,00002-41710 Leasing Revenue 9,600 9,600 9,757 9,988 9,275 7,672 10,150 (2,478) -24.4% 10,29202-41870 Miscellaneous Income 155,502 39,347 22,161 13,240 7,317 12,357 22,500 (10,143) -45.1% 20,000Total Water Division Revenue 1,790,404 1,706,901 1,645,505 1,643,588 1,674,681 1,402,627 1,946,113 (543,486) -27.9% 1,980,959


2009/2010 Actual

FY 2010/2011

Actual

FY 2011/2012

Actual

FY 2012/2013

Actual

FYTD 2013/2014

Actual

FYTD 2014/2015

Actual

FY 2014/2015

Budget

Budget Variance

%PROPOSED

FY 2015/2016 Budget

02-40810B Water grants - negative balance 0 33,423 0 0 0 0 0 0 002-50020 Purchased Water 211,416 132,300 115,013 263,919 275,245 213,023 347,300 (134,277) -38.7% 287,88002-50030 Repair/Maintenance (Source of Supply) 33,420 50,865 36,982 22,947 14,273 8,385 23,880 (15,495) -64.9% 21,00602-50110 Utilities (Electricity) 82,938 87,789 89,781 81,361 57,081 29,487 55,550 (26,063) -46.9% 63,80002-50220 Water Quality Testing 24,233 19,240 24,621 19,454 22,907 14,698 26,718 (12,020) -45.0% 29,15402-50340 Repair/Maintenance (Fuel Storage Tanks) 515 657 352 654 144 798 2,700 (1,902) -70.4% 70002-50430 Uncollectible Accounts 4,678 3,388 511 1,212 176 1,794 0 1,794 002-50510 Administrative Salaries 283,294 250,163 266,593 283,076 304,604 40,156 55,208 (15,052) -27.3%02-50520 Operating Salaries 340,929 355,745 356,690 366,316 362,044 271,907 356,397 (84,490) -23.7% 406,08102-50530 Office Salaries 0 0 0 0 188,409 247,108 (58,699) 292,11802-50540 Labor Allocation 0 0 0 0 0 0 0 002-50610 Director's Compensation 3,377 3,383 4,166 2,650 2,469 950 2,850 (1,900) -66.7% 2,85002-50720 Office Supplies & Expenses 29,205 28,007 23,040 23,828 23,804 16,177 28,350 (12,173) -42.9% 26,50002-50750 Postage 20,600 22,701 24,597 22,252 25,750 16,091 27,547 (11,456) -41.6% 27,83602-50760 Community Relations 980 1,890 946 501 1,013 529 1,000 (472) -47.2% 1,25002-50810 Deposits Over & Short 1 24 (10) 8 (35) (25) 0 (25) 002-50830 Copier Lease Purchase Payments 4,894 4,599 5,613 1,245 379 0 0 0 002-50910 Computer Technical Support 15,615 25,691 22,686 27,713 36,468 20,721 25,674 (4,953) -19.3% 35,00002-51010 Fuel & Oil 8,709 11,288 13,554 12,378 9,348 5,424 13,020 (7,596) -58.3% 12,12002-51110 Vehicle & Equipment Repair & Maintenance 6,783 8,390 10,651 6,876 6,970 1,294 6,300 (5,006) -79.5% 6,30002-51210 Utilities (Telephone, Heat & Lights) 18,062 16,726 15,934 17,319 17,048 10,937 16,560 (5,623) -34.0% 17,05202-51410 Group Insurnace 81,574 81,853 71,022 60,141 63,946 59,025 97,376 (38,352) -39.4% 69,94002-51420 CalPERS Retirement 191,033 174,525 142,349 140,562 194,557 160,405 205,025 (44,620) -21.8% 201,27102-51430 Uniform Allowance 3,507 3,485 3,432 2,803 2,497 1,279 1,725 (446) -25.9% 1,92502-51510 Medicare Tax (FICA) 9,373 8,394 8,445 10,616 10,881 8,158 9,653 (1,495) -15.5% 10,22502-51610 Repair/Maintenance (Office Equipment) 9,065 12,516 8,843 9,886 10,709 7,925 12,340 (4,415) -35.8% 12,51002-51710 Fees & Permits 13,475 12,511 14,406 27,863 16,280 10,483 20,404 (9,921) -48.6% 22,71302-51810 Professional Services 76,448 92,483 63,817 61,750 70,966 53,896 65,300 (11,404) -17.5% 69,22602-51910 Memberships & Subscriptions 3,917 3,584 4,049 5,394 6,767 3,138 4,950 (1,812) -36.6% 5,07502-52010 Miscellaneous Supplies, Tools & Expenses 4,522 4,474 6,064 6,231 6,877 1,686 4,910 (3,224) -65.7% 5,56202-52110 Education & Seminars 4,382 105 1,572 2,744 1,914 1,772 2,500 (728) -29.1% 3,50002-52210 Liability Insurance 20,410 24,354 23,812 22,322 20,504 21,293 23,663 (2,370) -10.0% 21,29302-52220 Workers Comp Insurance 23,198 26,456 23,969 20,738 18,451 18,519 15,000 3,519 23.5% 12,51302-52230 Unemployment Benefit Payments 1,140 002-52440 Mileage & Travel 1,088 39 137 42 0 0 0 0 002-52510 Depreciation Expense 203,125 206,276 210,976 212,626 224,869 170,864 225,000 (54,136) -24.1% 214,00002-52620 Interdepartmental Reimbursement (62,395) (64,301) (66,457) (63,604) (67,708) (50,910) (68,512) 17,602 -25.7% (70,339)02-52820 Interest Expense 22,636 19,508 43,476 40,556 0 0 0 002-52910 Cost of Assessing Availability Charges 104 108 97 99 92 0 0 0 0

Bond Issuance Costs 750 1,875 2,828 0 0 0 0 0Total Water Division Expenses 1,695,861 1,664,514 1,574,556 1,725,862 1,742,430 1,308,285 1,855,496 (547,211) -29.5% 1,809,061

Total Water Division Net Income (Loss) 94,543 42,387 70,949 (82,274) (67,749) 94,341 90,617 3,724 4.1% 171,897

Water Division Revenue

Water Division Expenses

4/17/2015 Summary

96

Budgeted Budgeted %OPERATING REVENUES: 2015-2016 2014-2015 Change Monthly Fixed Water Service Charges $991,027 $944,248 5%Metered Water Sales (19.55 MCF x $.0406) $793,730 $792,189Meter Turn-on & Shut-off Charges $17,000 $17,204Delinquent Charges & Service Fees $25,000 $44,226

$1,826,757 $1,797,867 2%OPERATING EXPENSES:Wages & Benefits $974,185 $965,689Operations & Maintenance $691,215 $733,319Interdepartmental Reimbursements (2% of WW & FD Operating Expenses) ($70,339) ($68,512)Depreciation (Refer to Page 31) $214,000 $225,000

Total Operating Expenses: $1,809,061 $1,855,496 -3%NET OPERATING INCOME: $17,695 ($57,629)

NON-OPERATING REVENUE:Property Taxes $0 $0Water Service Standby/Availability Charges $45,000 $41,000Connection & Capacity Charges $10,764 $5,450Interest Income $2,000 $3,000Miscellaneous Income $20,000 $22,500San Bernardino County Library Leasing Revenue $10,292 $10,150Infrastructure Repair & Replacement Charges ($1.88/Month/Customer) $66,146 $66,146

Total Non-Operating Revenue: $154,202 $148,246 4%

CHANGE IN NET POSITION (NET INCOME): $171,897 $90,617

TOTAL WATER REVENUES: $1,980,959 $1,946,113 2%TOTAL WATER EXPENSES: $1,809,061 $1,855,496 -3%

NET INCOME: $171,897 $90,617

CASH CONSIDERATIONS:Depreciation $214,000 $225,000Capital Projects & Fixed Assets ($270,400) ($366,260)

CHANGE IN CASH BALANCE: $115,497 ($50,643)

RUNNING SPRINGS WATER DISTRICT WATER DEPARTMENT FISCAL YEAR 2015/2016 BUDGETREVENUE AND EXPENSE SUMMARY

Total Operating Revenue:

FY 2015/2016 Budget 4/17/2015 Page 1

97

ACCOUNT REQUESTED APPROVED % APPROVED DETAILNUMBER DESCRIPTION THIS YEAR LAST YEAR CHANGE THIS YEAR PAGE #

50520 Salaries & Wages (Water) $406,081 $384,001 6% 450530 Salaries & Wages (Admin) $292,118 $274,712 6% 550610 Director's Compensation $2,850 $2,850 0% 651410 Group Insurance $69,940 $97,376 -28% 751420 CalPERS Retirement $201,271 $205,025 -2% 851430 Uniforms $1,925 $1,725 12% 9

$974,185 $965,689 1%

ACCOUNT REQUESTED APPROVED % APPROVED DETAILNUMBER DESCRIPTION THIS YEAR LAST YEAR CHANGE THIS YEAR PAGE #

50020 Purchased Water $287,880 $347,300 -17% 1050030 Repair & Maintenance (Water System) $21,006 $23,880 -12% 1150110 Utilities (Electricity) $63,800 $55,550 15% 1250220 Water Quality Testing $29,154 $26,718 9% 1350340 Repair/Maintenance (Fuel Storage Tanks) $700 $2,700 -74% 1450720 Office Supplies & Expenses $26,500 $28,350 -7% 1550750 Postage $27,836 $27,547 1% 1650760 Community Relations $1,250 $1,000 25% 1750910 Computer Technical Support $35,000 $25,674 36% 1851010 Fuel & Oil $12,120 $13,020 -7% 1951110 Vehicle & Equipment Repair & Maintenance $6,300 $6,300 0% 2051210 Utilities (Telephone, Heat & Lights) $17,052 $16,560 3% 2151510 Medicare Tax (FICA) $10,225 $9,653 6% 2251610 Repair & Maintenance (Main Office) $12,510 $12,340 1% 2351710 Fees & Permits $22,713 $20,404 11% 2451810 Professional Services $69,226 $65,300 6% 2551910 Memberships & Subscriptions $5,075 $4,950 3% 2652010 Miscellaneous Supplies, Tools & Expenses $5,562 $4,910 13% 2752110 Education & Seminars $3,500 $2,500 40% 2852210 Property/Liability Insurance $21,293 $23,663 -10% 2952220 Workers Comp Insurance $12,513 $15,000 -17% 30

$691,215 $733,319 -6%$1,665,400 $1,699,008 -2%

SERVICES & SUPPLIES SUB-TOTAL:TOTAL OPERATING EXPENSES:

WAGES & BENEFITS

RUNNING SPRINGS WATER DISTRICT WATER DEPARTMENT FISCAL YEAR 2015/2016 BUDGET

WAGES & BENEFITS SUB-TOTAL:

SERVICES & SUPPLIES ACCOUNTS

OPERATION AND MAINTENANCE ACCOUNTS

FY 2015/2016 Budget 4/17/2015 Page 2

98

ACCOUNT REQUESTED PRIOR YEAR BUDGETED APPROVED DETAILNUMBER DESCRIPTION THIS YEAR BUDGETED % CHANGE THIS YEAR PAGE #

11310 Water Department Inventory $10,000 $14,620 -32% 3212165 Pumping Equipment $10,000 $12,000 -17% 3212180 Water Main Improvements $32,000 $32,000 0% 3212205 Office Furniture & Equipment $22,900 $14,850 54% 3212225 Special Purpose Equipment $165,500 $144,000 15% 32

Accounting/Billing Software Upgrade $30,000 $26,000 15% 32$270,400 $243,470

ACCOUNTNUMBER DESCRIPTION

Water Operating ReserveWater Capital Improvement Reserve Fund

10410 Assessment District No. 9 Construction Funds Restricted10410 Assessment District No. 10 Construction Funds Restricted10445 Assessment District No. 10 O&M Funds Restricted12615 Water Facility Capacity Fees & Charges

Water Infrastructure R&R Reserve

$73,191$51,741

$804,009

$981,190

03/31/15 FUNDBALANCE

$62,516

TOTAL CAPITAL IMPROVEMENTS:

CAPITAL IMPROVEMENT ACCOUNTSRUNNING SPRINGS WATER DISTRICT WATER DEPARTMENT FISCAL YEAR 2015/2016 BUDGET

RESTRICTED, DESIGNATED & RESERVE FUNDS

TOTAL DESIGNATED RESERVE FUND BALANCE:$49,873

($86,738)

$26,598

FY 2015/2016 Budget 4/17/2015 Page 3

99


50520 Salaries & Wages (Water) $406,081

Division Supervisor + 3 Certification Incentives & 25 yr. Service Recognition $117,263Compliance & Safety Officer / Operator 3 + 2 Certification Incentives * $65,654Distribution Operator 3 plus 2 Certification Incentives $62,020Distribution Operator 2 plus 5 Certification Incentives $59,503Meter Reader / CSR + 2 Certification Incentives $41,901On-Call Time (292 Days X 1Hr. Ea. Night X Avg. OT Rate) Average OT Rate $13,630Holiday Coverage (13 Days X 3 Hrs. X Avg. OT Rate) $46.68 $1,820Weekend Coverage (83 Days X 3 Hrs. X Avg. OT Rate) $11,623After Hours and Emergency Call-Outs (100Hrs. X Avg. OT Rate) $4,668General Manager Salary $28,000Certification Incentive Pay = $0.50 per hour for each approved certificateWages include 3.4% Cost of Living Adjustment (2% to offset elimination of EPMC plus 1.4% CPI-W) Total: $406,081Performance based merit increases where appropriate*Does Not Include Estimated Wages ($7,000) Paid by Fire and Wastewater Departments.

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16Budgeted $390,625 $391,465 $360,360 $384,001 $406,081Actual $384,035 $392,456 $388,307 $285,613

$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

$450,000

FY 2015/2016 Budget 4/17/2015 Page 4

100


50530 Salaries & Wages (Admin) $292,118

Administration Supervisor, Board Secretary, Treasurer $124,878Administration Staff (3 Fulltime Positions) $138,240Overtime (Other than Administration Supervisor) $1,000General Manager Salary $28,000Wages include 3.4% Cost of Living Adjustment (2% to offset elimination of EPMC plus 1.4% CPI-W)Performance based merit increases where appropriate Total: $292,118

SUMMARY OF REQUEST


$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

FY 2015/2016 Budget 4/17/2015 Page 5

101


50610 Director's Compensation $2,850

Fourteen (14) Board Meetings annually x 5 Directors x $100 each divided equally by 3 departments = $2,333Eleven (11) Special District meetings x 1 Director x $50 divided equally by 3 departments = $183Five (5) Committee meetings x 2 Directors x $100 divided equally by 3 departments = $333 Total $2,850

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16Budgeted $4,516 $4,516 $4,517 $2,850 $2,850Actual $4,166 $2,650 $2,469 $950

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

$4,000

$4,500

$5,000

FY 2015/2016 Budget 4/17/2015 Page 6

102


51410 Group Insurance $69,940





1 Monthly Cap on Medical, Dental and Vision Premiums = $7,533. Deviation in budget to actual due to unused Medical Reimbursement Plan balances.2 0.62% of annual base salaries plus certification incentive pay for 9.33 employees.3 0.048% of annual base salaries plus certification incentive pay x 2 + $25,000, rounded to the nearest thousand up to a maxof $175,000 per employee for 9.33 employees.4 0.204% of annual base salaries plus certification incentive pay x 2 + $25,000, rounded to the nearest thousand up to a maxof $175,000 per employee for 9.33 employees.Difference between budgeted and actual in prior years due to unused Medical Reimbursement funds and transfer of employee.

SUMMARY OF REQUEST


$547,439


$1,297,000


$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

FY 2015/2016 Budget 4/17/2015 Page 7

103


51420 CalPERS Retirement $201,271


District's Contribution Percentage (10.958% of Salary) $56,509District's Monthly Employer Unfunded Accrued Liability Payment (12 x $9,124) $109,488Reduced Employer Paid Member Contribution (EPMC) (6% of Salary) $30,941Paying and Reporting the Value of EPMC (0.36% of Salary) $1,856Survivor Benefit ($0.93 per employee per pay period) $201New Miscellaneous Member District's PEPRA Contribution Percentage (6.237% of Salary) $2,2751Includes: Total $201,2711/3 General Manager's SalaryBase, Certification and Holiday Portions of Water Division Supervisor and 4 Operator's WagesBase and Certification Portions of Administration Supervisor and 2 office staff's WagesDeviation from Budget to Actual due to Side Fund Interest Expense Reclassification.


SUMMARY OF REQUEST

$515,687


$0

$50,000

$100,000

$150,000

$200,000

$250,000

FY 2015/2016 Budget 4/17/2015 Page 8

104


51430 Uniforms $1,925

Uniform Allowance (5 employees x $250 annually) $1,250District Shirts (5 T-shirts per employee x $15/shirt x 5 employees) $375District Hats (5 baseball caps w/ RSWD logo x $20/cap) $100Administration Staff Shirts with District logos $200

Total: $1,925

SUMMARY OF REQUEST


$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

$4,000

FY 2015/2016 Budget 4/17/2015 Page 9

105


50020 Purchased Water $287,880

2015-16 Estimated Water Demand = 480 Acre Feet (AF)All District Sources: 220 AFPurchased Water: 260 AF CLAWA: 220 AF X $1,150/AF= $253,000Arrowbear: 40 AF x $872/AF= $34,8802014-15 Estimated Purchased Water - 302 AF Total: $287,8802014-15 Estimated District Production - 202 AF 2014-15 Total Estimated Water Demand - 504 AF (1) CLAWA Rate Estimated to Remain Unchanged at $1,150/AF (+0%)(2) APCWD Rate Estimated to Remain Unchanged at $871/AF (+0%)

SUMMARY OF REQUEST


$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

FY 2015/2016 Budget 4/17/2015 Page 10

106


50030 Repair & Maintenance (Water System) $21,006

Backflow Assembly Testing (9 x $40 plus 3 x $60) $540Miscellaneous Repairs & Maintenance (Distribution) $2,500Miscellaneous Repairs & Maintenance (Pumps & Motors) $2,000Miscellaneous Repair & Maintenance (Pump Buildings) $1,000Miscellaneous Repairs & Maintenance (SCADA System) $2,000WIN 911 SCADA Alarm Annual Support (shared with Water 50% of $753) $377Wonderware SCADA Software Annual Support (shared with Water 50% of $879) $440Repair Costs for Pressure Regulating Valves $750Marking Paint for USA Location Requests (6 cases x $50/case) $300Wet Inspection and Cleaning of Two Tanks $4,500Miscellaneous Repairs to Storage Tanks $1,000Routine Paving, Service Installations, Main Repairs (600 SF x $5/SF Trench Repair Rate) $3,000Temporary Asphalt Material $1,000Hydrant Repair Parts, Gaskets, Caps, Couplings, Flanges, Bolts, Paint, Etc. $600Underground Service Alert Location Request Charges: $50Miscellaneous Meter Repairs (Gaskets, Meter Chambers, Registers, etc.) $500Repairs to Existing Services for Erosion and Meter Protection $200Padlocks for Locking Meters $250

Total: $21,006

SUMMARY OF REQUEST


$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

$35,000

$40,000

FY 2015/2016 Budget 4/17/2015 Page 11

107


50110 Utilities (Electricity) $63,800

Cost of Power to Operate Pumps at Wells and to Transfer Water in the Distribution System (220AF x $290/AF) $63,800Cost of Power in 2014-15 Per Acre Foot is Approximately: $280Anticipated Cost Per Acre Foot for 2015-16 is: $280Estimated District Production for 2015-16 is 220 Acre Feet

SUMMARY OF REQUEST


$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

FY 2015/2016 Budget 4/17/2015 Page 12

108


50220 Water Quality Testing $29,154

Routine Bac-t System Samples (23 Samples/Wk. x 52/Wks. x $7 Ea.) $8,372Bac-t Rechecks/Special Samples (60 Samples x $7 Ea.) $420General Physical System Samples (10 Samples/Mo.x 12 Mo. x $4 Ea. Plus 3 Sources x $4 Ea.) $492SOC Samples (2 x $1600 Ea. For new well) $3,200VOC Samples (3 x $150 Ea.) $450Gross Alpha Samples (14 Samples/Year x $40 Ea.) $560Nitrate as NO3 (9 x $10 Ea.) $90Uranium Samples (36 x $75 Ea.) $2,700Inorganic Samples (3 x $140 Ea.) $420General Mineral Samples (3 x $90 Ea.) $270Rimwood & Weiss Canyon Well Chemical Treatment for Corrosivity $3,600Liquid Chlorine (500 Gallons x $3.50/Gal.) $1,750TTHM Samples (8 x $30 Ea.) $240Radium 226 Samples (4 x $115 Ea.) $460Corrosivity (27 x $40 Ea.) $1,080HAA5 (8 x $100 Ea.) $800Additional Unanticipated Sampling $2,500Replacement Chemical Injection Pumps $1,750

Total: $29,154

SUMMARY OF REQUEST


$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

$35,000

FY 2015/2016 Budget 4/17/2015 Page 13

109


50340 Repair/Maintenance (Fuel Storage Tanks) $700

Miscellaneous Repairs & Maintenance $500Annual Tank Testing $200

Total: $700

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16Budgeted $1,600 $700 $700 $2,700 $700Actual $352 $654 $144 $798

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

*Phase 1 CARB Upgrade

FY 2015/2016 Budget 4/17/2015 Page 14

110


50720 Office Supplies & Expenses $26,500

Paper, Printer Cartridges, Water Bills, Envelopes & Miscellaneous Office Supplies $15,000Letterhead Stationery, Envelopes, Service Applications, Door Tags, Business Cards & Special Printings $1,250Legal Advertisements & Classified Advertisements $600Pre-Printed Checks $650Pitney Bowes Postage Machine ($500 x 4 Quarters) - Contract Expires in 2016 $2,000Lease of Xerox Color Cube Copier for 12 Months (Began in FY 12/13) $3,200Xerox Copier Metered Usage Charge $3,800

Total $26,500

SUMMARY OF REQUEST


$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

$35,000

FY 2015/2016 Budget 4/17/2015 Page 15

111


50750 Postage $27,836

Water Bills (36,000 x $0.48 Ea.) $17,280Shut-Off Notices (7,200 x $0.48 Ea.) $3,456Availability Bills $600Postage Meter $6,500

Total: $27,836

SUMMARY OF REQUEST


$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

FY 2015/2016 Budget 4/17/2015 Page 16

112


50760 Community Relations $1,250

Water Conservation Handout Materials & Other Public Outreach Related Expenses $500Employee Recognition $750

Total: $1,250

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16Budgeted $1,500 $1,500 $1,000 $1,000 $1,250Actual $946 $501 $1,013 $529

$0

$200

$400

$600

$800

$1,000

$1,200

$1,400

$1,600

FY 2015/2016 Budget 4/17/2015 Page 17

113


50910 Computer Technical Support $35,000

Comet Billing/Accounting System Software Support $5,000Information Technology (IT) & Computer Technical Support $30,000

Total: $35,000

SUMMARY OF REQUEST


$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

$35,000

$40,000

FY 2015/2016 Budget 4/17/2015 Page 18

114


51010 Fuel & Oil $12,120

2,300 Gallons of 87 Octane Gas @$4.50/Gal. $10,350200 Gallons Diesel Fuel for Backhoe & Generators @$4.50/Gal. $90050 Gallons 15/40W Motor Oil @ $15/Gal. $75010 Gallons Hydraulic Fluid (Tractors) @ $60/5Gal. $120

Total: $12,120

SUMMARY OF REQUEST


$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

$16,000

FY 2015/2016 Budget 4/17/2015 Page 19

115


51110 Vehicle & Equipment Repair & Maintenance $6,300

12 Tires for Service Trucks $2,000Campbell #2821 Truck Tire Chains (2 sets x $100 ea.) $200Repairs, Tune-Ups, Servicing and Miscellaneous Repairs $2,000Miscellaneous Repair/Maintenance to Tractors, Thiokol & Equipment (Welder, Jack Hammers, Compressor, etc.) $2,000Repair/Maintenance of Radios $100

Total: $6,300

SUMMARY OF REQUEST


$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

FY 2015/2016 Budget 4/17/2015 Page 20

116


51210 Utilities (Telephone, Heat & Lights) $17,052

Heat and Lights for District Office and Shops $12,000Charter Phone = $276 x 12 Months $3,312Charter Internet = $90 x 12 Months $1,080Verizon SCADA Phone Line = $50 x 12 Months $600Verizon Wireless Cell Phone = $5 x 12 Months $60

Total $17,052

SUMMARY OF REQUEST


$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

$16,000

$18,000

$20,000

FY 2015/2016 Budget 4/17/2015 Page 21

117


51510 Medicare Tax (FICA) $10,225

Federal Requirement for Employees Hired After April 1986 (FICA). FICA Rate is 1.45% of Payroll (Includes Base Pay and All Overtime)1.45% x $705,199 (GM+Ops+Admin+$7,000) $10,225

*33% General Managers Salary, Administration Office wages and Operating wages including 100% of Compliance / Safety Officer.

SUMMARY OF REQUEST


$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

FY 2015/2016 Budget 4/17/2015 Page 22

118


51610 Repair & Maintenance (Main Office) $12,510

Miscellaneous Repairs to Office Equipment $500Sensus Metering System Maintenance Agreement $1,700Priority Mail Systems three station folder, inserter, billing machine parts & labor $1,700Janitorial Services to clean District office - 4 Times/Mo. ($470 x 12) $5,640Annual Carpet Cleaning $400Annual Window Cleaning $250Monitoring of District Office Alarm System $520Maintenance at District Complex (Lights, Landscaping, Miscellaneous Repairs & Supplies) $1,800

Total: $12,510

SUMMARY OF REQUEST


$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

$16,000

FY 2015/2016 Budget 4/17/2015 Page 23

119


51710 Fees & Permits $22,713

San Bernardino County Fire Dept. Permit Fees (Generators, Hazardous Waste, Fuel Dispensing) $1,832South Coast Air Quality Management District (AQMD) $2,250Excavating Permit - San Bernardino County Road Department ($150/2 departments + Inspection fees 6 x $445) $2,745State Water Resources Control Board Permits and System Service Fees $12,000Forest Service Permit (Owl Rock Well Renew in December 2015) $450San Bernardino County LAFCO Funding - Estimated at $10,000/3 Depts. $3,333San Bernardino County Assessors Data ($256/3 depts. + $54/3 depts.) $103

Total: $22,713

SUMMARY OF REQUEST


$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

FY 2015/2016 Budget 4/17/2015 Page 24

120


51810 Professional Services $69,226

Engineering Services $5,000Legal Counsel $20,000Financial Auditing Services $8,000Accounting Services $27,000Payroll Processing Services $8,126After Hours Telephone Answering Service $400Recording Lien Fees $400ACH Debit Fee $25/Mo. $300

Total: $69,226

SUMMARY OF REQUEST


$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

FY 2015/2016 Budget 4/17/2015 Page 25

121


51910 Memberships & Subscriptions $5,075

Chamber of Commerce $125American Waterworks Association (AWWA) $500California Special Districts Association ($5,700/3 Departments) $1,900San Bernardino County Special Districts ($840/3 Departments) $280AWWA Publications Standards Updating $450Cross-Connection Control Foundation $125Alpenhorn Newspaper $20Mountain News Newspaper $30Top Health & Top Performance Newsletter ($378/3 Departments) $126Fair Labor Standards Act Updating Service ($537/2 Water-Wastewater Departments) $269Employee Health Club Memberships $1,250

Total: $5,075

SUMMARY OF REQUEST


$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

$8,000

FY 2015/2016 Budget 4/17/2015 Page 26

122


52010 Miscellaneous Supplies, Tools & Expenses $5,562

Miscellaneous Supplies, Business Meeting Expenses, Etc. $200Miscellaneous Supplies Purchased at Home Depot, Costco, Etc. $800Trash Pick Up and Disposal Fees ($86 x 12 months) $1,032Miscellaneous Hand Tools, Wrenches, Shovels, Pry Bars, Hand Pumps, Etc. $800Leather Work Gloves (35 Pair x $12 Ea.) $420Steel Toed Safety Boots (6 x $100 Ea.) $600Employee Radiation Detection Badges $310Additional Safety Items $750Annual Fire Extinguisher Inspection $150Miscellaneous Equipment - Barricades, Batteries, Flashlights, Etc. $500

Total: $5,562

SUMMARY OF REQUEST


$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

$8,000

$9,000

$10,000

FY 2015/2016 Budget 4/17/2015 Page 27

123


52110 Education & Seminars $3,500

Travel, lodging, meals, parking and registration expenses for various conferences and training $2,500Education Expense Reimbursement $1,000

Total $3,500

SUMMARY OF REQUEST


$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

$4,000

FY 2015/2016 Budget 4/17/2015 Page 28

124


52210 Property/Liability Insurance $21,293

Special District Risk Management Authority (SDRMA) General Liability and Property Insurance Coverage $21,293

SUMMARY OF REQUEST


$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

FY 2015/2016 Budget 4/17/2015 Page 29

125


52220 Workers Comp Insurance $12,513

SDRMA Estimated Premiums for Workers Compensation Insurance $12,513

SUMMARY OF REQUEST


$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

FY 2015/2016 Budget 4/17/2015 Page 30

126


56810 Depreciation Expense $214,000

Depreciation expense for Water Division $214,000Operating expenses for enterprise funds include the cost of depreciation on capital assets. This has not been included in prior yearsbudgets but is being included this year per the District's Cash Reserve Policy and advice from Financial Advisors and Consultants.The minimum annual allocation amount for the Capital Improvement Fund for each division or department should equal the amount of annualbudgeted depreciation specific to that division or department plus 10% for cost increases. This represents the total annual contribution that should be made to this fund, not the minimum balance. This will allow funds to build over time and eventually replace the existing facilities. Not adequately budgeting for depreciation could eventually have the effect of eroding the organization's net assets.

SUMMARY OF REQUEST

2011-12 2012-13 2013-14 2014-15 (FYTD) 2015-16Budgeted $0 $0 $0 $225,000 $214,000Actual $210,976 $212,626 $224,869 $170,864

$0

$50,000

$100,000

$150,000

$200,000

$250,000

FY 2015/2016 Budget 4/17/2015 Page 31

127


11310 Water Department Inventory $10,000

Miscellaneous Fittings, Clamps & Replacement Parts for Water System $7,500Spare Mueller Centurion Fire Hydrant $2,500

Total: $10,000


12165 Pumping Equipment $10,000

Replacement Pumps, VFD's and Equipment for Groundwater Wells $10,000


12180 Water Main Improvements $32,000

Relocate Back Lot Meters (80 Total) $32,000


12205 Office Furniture & Equipment $22,900

Ink Jet 6500 Printer & Ink Cartridges (2 x $200) $400Computer Tablet For Daily Water Operations $600Replace Computer Workstations $2,000New Business, Billing/Accounting System Computer Server & Operating System Replacement $18,500Commercial Letter Opener $1,400

Total: $22,900


12225 Special Purpose Equipment $165,500

Phase 1 Automatic Meter Reading (AMR) System $125,000Replace Truck Unit #52 $35,000Ariens Snow Blower (Trade for Snowcat with Fire Department) $2,000Fire Hydrant Seat Removal Tool $3,500

Total: $165,500


12615 Ayers Acres Groundwater Well $700,000

Construction of groundwater well infrastructure. Funded by $550,000, 10 year, 3.4% interest rate loan $700,000from Municipal Finance Corporation in addition to approximately $56,000 from the Water Capacity Charge Reserve Fundand a portion or approximately $94,000 from the Water Capital Improvement Reserve Fund.

SUMMARY OF REQUEST

SUMMARY OF REQUEST

SUMMARY OF REQUEST

SUMMARY OF REQUEST

SUMMARY OF REQUEST

SUMMARY OF REQUEST

FY 2015/2016 Budget 4/17/2015 Page 32

128

CLASSIFICATION A B C D E FDIVISION SUPERVISORSUPERVISOR 3 Hourly $49.39 $51.86 $54.46 $57.18 $60.04 $63.04

Monthly $8,561 $8,989 $9,440 $9,911 $10,407 $10,927Annual $102,737 $107,874 $113,268 $118,932 $124,878 $131,123




Water Division Supervisor (3 CI's) $116,388 $110,994 $5,394 $112,561 $3,827Administration Division Supervisor $124,878 $118,932 $5,947 $120,772 $4,106

RUNNING SPRINGS WATER DISTRICTDIVISION SUPERVISORS

2015-16 HOURLY WAGE SCHEDULEExempt Positions

STEP


FY 2015-2016 Budget 3/25/2015 129

CLASSIFICATION A B C D ESENIOR BILLING CLERK Hourly $24.13 $24.74 $25.36 $25.99 $26.64

Monthly $4,183 $4,288 $4,395 $4,505 $4,617Annual $50,198 $51,453 $52,739 $54,058 $55,409

BILLING CLERK 3 Hourly $21.33 $21.86 $22.41 $22.97 $23.55Monthly $3,697 $3,790 $3,884 $3,982 $4,081Annual $44,368 $45,477 $46,614 $47,779 $48,974



RECEPTIONIST / Hourly $19.78 $20.28 $20.78 $21.30 $21.84SECRETARY 3 Monthly $3,429 $3,515 $3,603 $3,693 $3,785

Annual $41,150 $42,178 $43,233 $44,314 $45,421


Annual $36,370 $37,280 $38,211 $39,167 $40,146


Annual $32,146 $32,950 $33,773 $34,618 $35,483

UTILITY CLERK Hourly $15.50 $15.89 $16.28 $16.69 $17.11Monthly $2,686 $2,753 $2,822 $2,893 $2,965Annual $32,236 $33,041 $33,867 $34,713 $35,582

Cost of Living Adjustment (COLA): 3.40%(2% to offset elimination of EPMC plus 1.4% CPI-W)

Senior Billing Clerk (1 CI) $56,449 $56,449 $0 $54,593 $1,856Receptionist/Secretary 3 $45,421 $44,314 $1,108 $43,928 $1,494Receptionist/Secretary 1 $36,370 $35,483 $887 $35,174 $1,196

STEP

RUNNING SPRINGS WATER DISTRICTADMINISTRATION DIVISION

2015-16 HOURLY WAGE SCHEDULENon-Exempt Positions


FY 2015-2016 Budget 3/25/2015 130

CLASSIFICATION A B C D ECOMPLIANCE/SAFETY OPERATOR 3 Hourly $30.74 $31.51 $32.30 $33.10 $33.93(Grade 3 Distribution & Grade 2 Treatment) Monthly $5,328 $5,461 $5,598 $5,738 $5,881

Annual $63,937 $65,535 $67,174 $68,853 $70,574

OPERATOR 3 Hourly $28.11 $28.82 $29.54 $30.28 $31.03(Grade 3 Distribution & Grade 2 Treatment) Monthly $4,873 $4,995 $5,120 $5,248 $5,379

Annual $58,478 $59,940 $61,439 $62,975 $64,549


Annual $51,686 $52,978 $54,303 $55,660 $57,052


Annual $45,683 $46,825 $47,996 $49,196 $50,425

METER READER/CUSTOMER Hourly $17.34 $17.78 $18.22 $18.68 $19.14SERVICE REPRESENTATIVE Monthly $3,006 $3,081 $3,159 $3,238 $3,318

Annual $36,076 $36,978 $37,902 $38,850 $39,821

OPERATIONS ASSISTANT Hourly $15.79 $16.18 $16.59 $17.00 $17.42Monthly $2,736 $2,805 $2,875 $2,947 $3,020Annual $32,835 $33,656 $34,497 $35,360 $36,244


Compliance/Safety Operator 3 (2 CI's) $72,654 $72,654 $0 $70,265 $2,389Operator 3 (2 CI's) $62,020 $55,058 $6,962 $59,981 $2,039Operator 2 (5 CI's) $59,503 $58,178 $1,324 $57,546 $1,957Meter Reader/CSR (2 CI's) $41,901 $41,901 $0 $40,524 $1,378

RUNNING SPRINGS WATER DISTRICTWATER DIVISION

2015-16 HOURLY WAGE SCHEDULENon-Exempt Positions

STEP


FY 2015-2016 Budget 3/25/2015 131

Vehicle Description Year Mileage / Use Status Planned Estimated CostHours Retirement Date of Replacement

Nissan 4x4 Truck 1995 63,256 Daily 2015 (20 Yrs. Old) 24,500$ Unit #52

Nissan 4x4 Truck 1998 60,543 Reserve 2015 (17 Yrs. Old) 24,500$ Unit #60

Ford 555 Backhoe 1990 3465 Hrs. Treatment 2015 (25 Yrs. Old) 100,000$ Unit #42 Plant

Thiokol - Snow Cat 1965 797 Hrs. Winter 2015 (50 Yrs. Old) 100,000$ Unit #36 Activities

Ford 4x4 Ranger Truck 2001 50,444 Daily 2016 (15 Yrs. Old) 24,500$ Unit #68

Ford 4X4 Plow Truck 1997 123,726 Utility 2017 (20 Yrs. Old) 35,000$ Unit #58 Vehicle

Ford 575E Backhoe 1998 3659 Hrs. Special 2020 (22 Yrs. Old) 125,000$ Unit #59 Projects

Ford 4X4 Ranger Truck 2007 23,809 Daily 2022 (15 Yrs. Old) 24,500$ Unit #76



Portable Compressor 1998 525 Hrs. Limited 2018 (20 Yrs. Old) 18,000$ Portable Welder 2002 140 Hrs. Limited 2022 (20 Yrs. Old) 10,000$

Portable Cat Generator 1996 97 Hrs. Limited 2021 (25 Yrs. Old) 40,000$

Water Division Vehicle Replacement Schedule

FY 2015/2016 Budget 3/20/2015 132

15

Administration Division

5-Year Plan FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20TOTAL

PROJECT COST

Description

Commercial Paper Shredder 2,500$ 2,500$ Acquire New Billing/Accounting Software $60,000 60,000$ Paint Interior of Main Office 5,000$ 5,000$

Administration Projects Subtotal 67,500$ -$ -$ -$ -$ 67,500$

Administration Division Projects

133

17

Water Division 5‐Year CIP Plan Description FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20

DEFERREDPROJECTS

TOTAL PROJECT COST

Ayers Acres Groundwater Infrastructure 600,000$ 600,000$ Phase 1 Automatic Meter Reading in Upper Rowco (500 AMRs) 125,000$ 125,000$ Relocate Back Lot Meters (80 Total) 32,000$ 32,000$ 32,000$ 32,000$ 32,000$ 175,000$ 160,000$ Phase 2 Automatic Meter Reading in North Luring Pines (500 AMRs) 95,000$ 95,000$ Phase 3 Automatic Meter Reading in Nordic Tract & Downtown (500 AMRs) 95,000$ 95,000$ Phase 4 Automatic Meter Reading in Lower Rowco (500 AMRs) 95,000$ 95,000$ Phase 5 Automatic Meter Reading in South Luring Pines (500 AMRs) 95,000$ 95,000$ Phase 6 Automatic Meter Reading in Enchanted Forest & Rimwood (500 AMRs) 95,000$ 95,000$ Rebuild Rowco Tank Site Boosters & Building 100,000$ 100,000$ Nob Hill 1 MG Tank Rehabilitation 167,000$ 167,000$ Vehicle and equipment storage build. At Harris Prop. Shared W.S.F. 30,000$ 30,000$ Nob Hill .133 MG Tank Rehabilitation 80,000$ 80,000$ Rowco .3 MG Tank Rehabilitation 90,000$ 90,000$ Replace 4X4 Vehicle Unit # 52 30,000$ 30,000$ Replace 4X4 Vehicle Unit # 68 30,000$ 30,000$ Replace 4X4 Vehicle Unit # 58 Flatbed Snowplow 60,000$ 60,000$ Replace 1965 Thiokol Snow Cat with Truck Mounted Tracks 50,000$ 50,000$ Replace Portable Compressor and Jackhammer 25,000$ 25,000$ Replace Water Mains Identified in 2010 Master Plan 6,023,079$ -$ SCADA Upgrade at Nordic Tanksite 12,000$ 12,000$ Material Bunkers at Harris Property shared Cost 50% 2,500$ 2,500$ Purchase new backhoe tractor shared cost 50% 60,000$ 60,000$

Water Division Improvements Subtotal 771,500$ 257,000$ 324,000$ 217,000$ 212,000$ 225,000$ 6,288,079$ 2,096,500$

Water Division Projects

134

5. C.


M E M O R A N D U M




SUBJECT: Quarterly Budget/Financial Summary


Attachment 1 lists the Running Springs Water District designated reserve fund balances as of March 31, 2015. Attachment 2 contains a budget/financial summary through the third quarter of fiscal year 2014/2015. The budget analysis shows the prior year to date and current year to date actuals as of March 31, 2015.

Revenues – Through the third quarter of fiscal year 2014/2015:

Water Division revenues are 2.9% under budget and 20% higher than prior year.

Sewer Division revenues are 1% higher than budget and 26% higher than prior year (not including the interdepartmental transfer of funds of $360,000).

Ambulance Division revenue is 15% higher than budget and 6.54% higher than prior year.

Property tax revenue received to date is $823,272.

Total District revenue is 5.2% lower than the budgeted amount through the third quarter of the fiscal year and 13.8% higher than the prior year through the third quarter.

Total District Revenue as of December 31, 2014 Budgeted Revenue Amount $6,083,836 75% of Budgeted Amount $4,562,877 Prior Year To Date (PYTD) $3,798,818 Fiscal Year To Date (FYTD) $4,324,795 5.2% Lower than Budget

13.8% Higher than PYTD

135

5. C.

Expenses – Through the third quarter of fiscal year 2014/2015:

Water Division expenses (including depreciation) are 6% below budget and 2.5% over prior year.

Sewer Division expenses are 2.4% below budget through the third quarter of the fiscal year and 2% over prior year to date.

Fire and Ambulance Department expenses are right on budget and 4.3% over prior year (not including the interdepartmental transfer of funds of $360,000).

Total District expenses are 2.7% lower than budget and 8% higher than prior year through the second quarter.

Total District Expenses as of December 31, 2014 Budgeted Amount $5,842,606 75% of Budgeted Amount $4,381,955 Prior Year To Date (PYTD) $4,137,773 Fiscal Year To Date (FYTD) $4,261,693 2.7% Lower than Budget

3% Higher than PYTD

ATTACHMENTS

Attachment 1 – Designated reserve fund balances as of March 31, 2015. Attachment 2 – Quarterly Budget/Financial Summary

136

Fund Balances as of March 31, 2015

Designated Reserve Fund Fund Balance

Breathing Apparatus Equipment Replacement $76,614 Future Equipment Replacement $157,961 Workers Comp PASIS Outstanding Claims $44,648 Fire Department Operating Reserve $645,976 Ambulance Department Operating Reserve $153,430 Subtotal Fire & Ambulance Department Designated Reserve Funds $1,078,629 Recommended Reserve Fund Target (6 Months Operating Expenses) $975,012

Operating Reserve Surplus / (Shortfall) ($175,605)

Wastewater Capital Improvement Reserve $278,259 RSWD Filtration Project Loan Payment Reserve $6,824 Arrowbear Filtration Project Loan Payment Reserve $65,755 CSA 79 Filtration Project Loan Payment Reserve $10,147 Wastewater System Capacity Charges $385,671 Wastewater Operating Reserve ($518,300)Wastewater Infrastructure R&R Reserve $59,375 Subtotal Wastewater Cash Reserves $287,732 Recommended Operating Reserve Fund Target (4 Months Operating Expenses) $503,956

Operating Reserve Surplus / (Shortfall) ($1,022,256)

Water Capital Improvement Reserve 804,009 Water System Capacity Charges $51,741 Water Operating Reserve ($86,738)Water Infrastructure R&R Reserve $49,873 Subtotal Water Cash Reserves $818,885 Recommended Operating Reserve Fund Target (4 Months Operating Expenses) $543,499

Operating Reserve Surplus / (Shortfall) ($630,236)

Sewer Assessment District No. 5 Construction Funds $2,883 Sewer Assessment District No. 7 O&M $26,881 Water Assessment District No. 9 Construction Funds $62,516 Water Assessment District No. 10 Construction Funds $26,598 Water Assessment District No. 10 O&M $73,191

Subtotal Assessment Districts $192,068

Total District Designated Reserve Funds $2,185,246 Assessment District Funds $192,068 Combined Pooled Cash $2,377,314

Checking Account $314,938 Checking Account (MFC Loan) $550,000 LAIF $1,511,376 Petty Cash $1,000 Combined Pooled Cash $2,377,314

Fire & Ambulance Department

Wastewater Division

Water Division

Assessment Districts

ATTACHMENT 1

137

SYSTEM DATE: 04/09/2015 RUNNING SPRINGS WTRSYSTEM TIME: 17:32:12 G / L B U D G E T H I S T O R YPOSTING DATE: 03/31/15 Tuesday March 31,2015 PAGE 1

02 - WATER DEPARTMENT

PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================REVENUE

CHARGES FOR SVCS - WATER 40110 WATER SERVICE CHARGES 620,624.98 716,915.62 96,290.64 15.5 944,248.00 227,332.38- 24.1- 40120 METERED WATER SALES 477,619.35 527,738.89 50,119.54 10.5 792,189.00 264,450.11- 33.4- 40130 WATER SALES-FIRE HYDRANTS 453.06 307.08 145.98- 32.2- 0.00 307.08 0.0 40140 DWR LOAN REPAYMENT CHARGE 1,895.27 1,842.75 52.52- 2.8- 0.00 1,842.75 0.0 40150 DELINQUENT FEES 28,084.51 27,762.58 321.93- 1.1- 42,000.00 14,237.42- 33.9- 40160 PROPERTY SALES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40170 METER UNLOCKING CHARGES 4,970.00 5,390.00 420.00 8.5 6,578.00 1,188.00- 18.1- 40180 METER RECONNECTION CHARGES 6,000.00 4,050.00 1,950.00- 32.5- 10,626.00 6,576.00- 61.9- 40190 CUSTOMER SERVICE FEE 2,537.92 3,433.25 895.33 35.3 2,226.00 1,207.25 54.2 40210 AVAILIBILITY CHGS 9,668.17 39,199.20 29,531.03 305.4 41,000.00 1,800.80- 4.4- 40220 GAIN OR LOSS ON ASSETS-WATER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40230 INFRASTRUCTURE R&R FEES 0.00 49,846.83 49,846.83 0.0 66,146.00 16,299.17- 24.6-

_____________ _____________ _____________ _____________ _____________ TOTAL CHARGES FOR SVCS - WATER 1,151,853.26 1,376,486.20 224,632.94 19.5 1,905,013.00 528,526.80- 27.7-

_____________ _____________ _____________ _____________ _____________ OPER GRANTS & CONTRIB - WATER 40810 WATER GRANT FUNDS 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL OPER GRANTS & CONTRIB - WA 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ CAPITAL GRANTS & CONTRIB - WATER 41110 WATER PROPERTY CONTRIBUTION 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41120 HYDRANT METER/SET UP AND RENTAL 612.50 210.00 402.50- 65.7- 0.00 210.00 0.0 41140 WATER FAC. CAPACITY CHG. 3,650.00- 4,373.00 8,023.00 219.8- 4,390.00 17.00- 0.4- 41145 METER INSTALLATIONS 633.08 1,073.00 439.92 69.5 1,060.00 13.00 1.2 41150 WATER DEVELOPMENT CHARGE 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL CAPITAL GRANTS & CONTRIB - 2,404.42- 5,656.00 8,060.42 335.2- 5,450.00 206.00 3.8

_____________ _____________ _____________ _____________ _____________ PROPERTY TAXES (BUSINESS TYPE AC 41410 PROPERTY TAXES - WATER BONDS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41440 PROPERTY TAX-WATER BONDS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41450 PROPERTY TAX-WATER DEPARTMENT 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL PROPERTY TAXES (BTA) 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ INVESTMENT EARNINGS (BUSINESS TY 41620 TRANS FR SB COUNTY LEASE REVENUE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41630 INTEREST INCOME WATER 580.74 664.87 84.13 14.5 3,000.00 2,335.13- 77.8-

_____________ _____________ _____________ _____________ _____________ TOTAL INVESTMENT EARNINGS (BTA) 580.74 664.87 84.13 14.5 3,000.00 2,335.13- 77.8-

_____________ _____________ _____________ _____________ _____________ GEN REV - LEASING REVENUE LEASING REVENUES (BUSINESS TYPE 41710 S B COUNTY LEASE PAYMENTS 6,713.76 7,672.04 958.28 14.3 10,150.00 2,477.96- 24.4- 41720 TRANS FR SB COUNTY LEASE REVENUE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41740 RENTAL & LEASING OF PROPERTY - S 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________

ATTACHMENT 2

138



PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================

TOTAL LEASING REVENUES (BUSINESS 6,713.76 7,672.04 958.28 14.3 10,150.00 2,477.96- 24.4- _____________ _____________ _____________ _____________ _____________

TOTAL GEN REV - LEASING REVENUE 1,156,743.34 1,390,479.11 233,735.77 20.2 1,923,613.00 533,133.89- 27.7- _____________ _____________ _____________ _____________ _____________

GEN REV - MISCELLANEOUS MISCELLANEOUS REVENUES (BUSINESS 41810 SEND ACCOUNT TO COLLECTIONS FEE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41850 INTERFUND TRANSFER WATER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41860 ANNEXATION FEES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41870 MISCELLANEOUS INCOME-WATER 10,923.01 7,906.34 3,016.67- 27.6- 20,000.00 12,093.66- 60.5- 41890 COST OF SALES-WTR-INVENTORY SALE 1,943.16 3,841.11 1,897.95 97.7 2,500.00 1,341.11 53.6 41910 WATER PLAN CHECK 250.00 400.00 150.00 60.0 0.00 400.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL MISCELLANEOUS REVENUES (BU 13,116.17 12,147.45 968.72- 7.4- 22,500.00 10,352.55- 46.0-

_____________ _____________ _____________ _____________ _____________ TOTAL GEN REV - MISCELLANEOUS 13,116.17 12,147.45 968.72- 7.4- 22,500.00 10,352.55- 46.0-

_____________ _____________ _____________ _____________ _____________TOTAL REVENUE 1,169,859.51 1,402,626.56 232,767.05 19.9 1,946,113.00 543,486.44- 27.9-

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PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================EXPENSES

SOURCE OF SUPPLIES 50020 PURCHASED WATER 193,886.21 213,023.48 19,137.27 9.9 347,300.00 134,276.52- 38.7- 50030 MAINTENANCE-SOURCE OF SUPPLY 2,306.31 876.08 1,430.23- 62.0- 2,480.00 1,603.92- 64.7-

_____________ _____________ _____________ _____________ _____________ TOTAL SOURCE OF SUPPLIES 196,192.52 213,899.56 17,707.04 9.0 349,780.00 135,880.44- 38.8-

_____________ _____________ _____________ _____________ _____________ PUMPING 50110 UTILITIES-POWER FOR PUMPING 38,885.83 29,486.52 9,399.31- 24.2- 55,550.00 26,063.48- 46.9- 50120 MAINTENANCE-PUMPS & MOTORS 2,952.27 442.34 2,509.93- 85.0- 2,000.00 1,557.66- 77.9- 50130 MAINTENANCE-PUMP BUILDINGS 514.69 174.83 339.86- 66.0- 1,000.00 825.17- 82.5-

_____________ _____________ _____________ _____________ _____________ TOTAL PUMPING 42,352.79 30,103.69 12,249.10- 28.9- 58,550.00 28,446.31- 48.6-

_____________ _____________ _____________ _____________ _____________ WATER TREATMENT 50220 WATER TESTING & PURIFICATION 14,300.28 14,697.64 397.36 2.8 26,718.00 12,020.36- 45.0-

_____________ _____________ _____________ _____________ _____________ TOTAL WATER TREATMENT 14,300.28 14,697.64 397.36 2.8 26,718.00 12,020.36- 45.0-

_____________ _____________ _____________ _____________ _____________ TRANSMITTION AND DISTRIBUTION 50320 MAINTENANCE-TRANS. & DIST. MAINS 98.25 191.01 92.76 94.4 3,350.00 3,158.99- 94.3- 50330 MAINTENANCE-STORAGE TANKS/SITES 4,643.79 970.59 3,673.20- 79.1- 5,500.00 4,529.41- 82.4- 50340 MAINT.-FUEL STORAGE TANKS 133.33 797.91 664.58 498.4 2,700.00 1,902.09- 70.4- 50350 BLACKTOP & STREET REPAIRS 1,729.50 1,564.50 165.00- 9.5- 4,000.00 2,435.50- 60.9- 50360 FIRE HYDRANTS REPAIRS/MAINT. 0.00 4,166.03 4,166.03 0.0 4,600.00 433.97- 9.4-

_____________ _____________ _____________ _____________ _____________ TOTAL TRANSMITTION AND DISTRIBUT 6,604.87 7,690.04 1,085.17 16.4 20,150.00 12,459.96- 61.8-

_____________ _____________ _____________ _____________ _____________ CUSTOMERS' ACCOUNTS 50420 METERS AND SERVICES REPRS/MAINT. 1,016.14 0.00 1,016.14- 100.0- 950.00 950.00- 100.0- 50430 UNCOLLECTIBLE ACCOUNTS 1,100.36 1,793.66 693.30 63.0 0.00 1,793.66 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL CUSTOMERS' ACCOUNTS 2,116.50 1,793.66 322.84- 15.3- 950.00 843.66 88.8

_____________ _____________ _____________ _____________ _____________ SALARIES 50510 ADMINISTRATIVE SALARIES 39,469.72 40,155.95 686.23 1.7 55,208.00 15,052.05- 27.3- 50520 OPERATING SALARIES 259,891.27 236,075.31 23,815.96- 9.2- 356,397.00 120,321.69- 33.8- 50521 OP SALARIES-SOURCE OF SUPPLY 0.00 263.58 263.58 0.0 0.00 263.58 0.0 50522 OP SALARIES-TREATMENT 0.00 743.82 743.82 0.0 0.00 743.82 0.0 50523 OP SALARIES-T&D 0.00 20,321.97 20,321.97 0.0 0.00 20,321.97 0.0 50524 OP SALARIES-CUSTOMERS ACCOUNTS 0.00 14,501.95 14,501.95 0.0 0.00 14,501.95 0.0 50530 OFFICE SALARIES 188,052.76 188,409.17 356.41 0.2 247,108.00 58,698.83- 23.8- 50540 LABOR ALLOCATION 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL SALARIES 487,413.75 500,471.75 13,058.00 2.7 658,713.00 158,241.25- 24.0-

_____________ _____________ _____________ _____________ _____________ DIRECTORS FEES 50610 DIRECTOR'S COMPENSATION FEES 1,801.70 950.19 851.51- 47.3- 2,850.00 1,899.81- 66.7-

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TOTAL DIRECTORS FEES 1,801.70 950.19 851.51- 47.3- 2,850.00 1,899.81- 66.7- _____________ _____________ _____________ _____________ _____________

OFFICE SUPPLIES 50710 CAR ALLOWANCE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 50720 OFFICE SUPPLIES & MATERIALS 10,797.67 5,336.39 5,461.28- 50.6- 17,000.00 11,663.61- 68.6- 50730 OFFICE EQUIP. RENTS & LEASES 4,907.89 5,319.59 411.70 8.4 9,000.00 3,680.41- 40.9- 50740 DEPOSIT AT CENTRAL STORES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 50750 POSTAGE 16,783.98 16,090.55 693.43- 4.1- 27,547.00 11,456.45- 41.6- 50760 COMMUNITY RELATIONS 254.08 528.50 274.42 108.0 1,000.00 471.50- 47.2- 50780 PRINTING AND PUBLICATION 1,226.66 5,520.87 4,294.21 350.1 2,350.00 3,170.87 134.9 50790 WATER DEVELOPMENT EXPENSE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 50810 DEPOSITS OVER AND SHORT 20.08- 25.00- 4.92- 24.5 0.00 25.00- 0.0 50820 EQUIPMENT RENTAL 0.00 0.00 0.00 0.0 0.00 0.00 0.0 50830 COPIER/LEASE PURCHASE PAYMENTS 379.10 0.00 379.10- 100.0- 0.00 0.00 0.0 50840 OPENED EXPENSE ACCOUNT 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL OFFICE SUPPLIES 34,329.30 32,770.90 1,558.40- 4.5- 56,897.00 24,126.10- 42.4-

_____________ _____________ _____________ _____________ _____________ COMPUTER/TECH SUPPORT 50910 COMPUTER TECHNICAL SUPPORT 28,765.64 20,721.09 8,044.55- 28.0- 25,674.00 4,952.91- 19.3-

_____________ _____________ _____________ _____________ _____________ TOTAL COMPUTER/TECH SUPPORT 28,765.64 20,721.09 8,044.55- 28.0- 25,674.00 4,952.91- 19.3-

_____________ _____________ _____________ _____________ _____________ TRUCK EXPENSE, GAS/OIL 51010 GAS,FUEL & OIL 4,492.42 5,423.51 931.09 20.7 13,020.00 7,596.49- 58.3-

_____________ _____________ _____________ _____________ _____________ TOTAL TRUCK EXPENSE, GAS/OIL 4,492.42 5,423.51 931.09 20.7 13,020.00 7,596.49- 58.3-

_____________ _____________ _____________ _____________ _____________ TRUCK EXPENSE, REPAIRS 51110 TRUCK REPAIR/MAINTENANCE 471.62 1,215.12 743.50 157.6 4,200.00 2,984.88- 71.1- 51120 TRACTOR & EQUIP. REPAIR/MAINT. 1,246.59 78.84 1,167.75- 93.7- 2,000.00 1,921.16- 96.1-

_____________ _____________ _____________ _____________ _____________ TOTAL TRUCK EXPENSE, REPAIRS 1,718.21 1,293.96 424.25- 24.7- 6,200.00 4,906.04- 79.1-

_____________ _____________ _____________ _____________ _____________ UTILITIES 51210 UTILITIES-HEAT & LIGHTS 8,392.87 7,197.30 1,195.57- 14.2- 12,000.00 4,802.70- 40.0-

_____________ _____________ _____________ _____________ _____________ TOTAL UTILITIES 8,392.87 7,197.30 1,195.57- 14.2- 12,000.00 4,802.70- 40.0-

_____________ _____________ _____________ _____________ _____________ TELEPHONE 51310 TELEPHONE 4,072.53 3,740.05 332.48- 8.2- 4,560.00 819.95- 18.0-

_____________ _____________ _____________ _____________ _____________ TOTAL TELEPHONE 4,072.53 3,740.05 332.48- 8.2- 4,560.00 819.95- 18.0-

_____________ _____________ _____________ _____________ _____________ EMPLOYEE BENEFITS 51410 EMPLOYEE BENEFITS-GROUP INSUR. 50,970.61 59,024.62 8,054.01 15.8 97,376.00 38,351.38- 39.4- 51420 EMPLOYEE BENEFITS-PERS RETIRE. 133,997.81 160,404.62 26,406.81 19.7 205,025.00 44,620.38- 21.8- 51430 EMPLOYEE BENEFITS-UNIFORM ALLOW. 1,788.62 1,278.96 509.66- 28.5- 1,725.00 446.04- 25.9-

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TOTAL EMPLOYEE BENEFITS 186,757.04 220,708.20 33,951.16 18.2 304,126.00 83,417.80- 27.4- _____________ _____________ _____________ _____________ _____________

PAYROLL TAXES 51510 MEDICARE HOSPITAL INS. TAX 7,927.79 8,158.04 230.25 2.9 9,653.00 1,494.96- 15.5-

_____________ _____________ _____________ _____________ _____________ TOTAL PAYROLL TAXES 7,927.79 8,158.04 230.25 2.9 9,653.00 1,494.96- 15.5-

_____________ _____________ _____________ _____________ _____________ REPAIRS & MAINTENANCE 51610 OFFICE EQUIP.REPAIR/MAINTENANCE 2,037.21 1,726.26 310.95- 15.3- 2,100.00 373.74- 17.8- 51620 OFFICE EQUIP.MAINTENANCE AGRMTS. 1,672.00 1,672.00 0.00 0.0 1,700.00 28.00- 1.6- 51630 OFFICE JANITORIAL SERVICES 3,496.15 3,702.38 206.23 5.9 6,290.00 2,587.62- 41.1- 51640 GENERAL MAINTENANCE-STRUCTURES 1,083.33 824.82 258.51- 23.9- 2,250.00 1,425.18- 63.3-

_____________ _____________ _____________ _____________ _____________ TOTAL REPAIRS & MAINTENANCE 8,288.69 7,925.46 363.23- 4.4- 12,340.00 4,414.54- 35.8-

_____________ _____________ _____________ _____________ _____________ PERMITS 51710 PERMITS & FEES 11,753.31 10,482.97 1,270.34- 10.8- 20,404.00 9,921.03- 48.6-

_____________ _____________ _____________ _____________ _____________ TOTAL PERMITS 11,753.31 10,482.97 1,270.34- 10.8- 20,404.00 9,921.03- 48.6-

_____________ _____________ _____________ _____________ _____________ PROFESSIONAL SERVICES 51810 PROFESSIONAL SERVICES 58,748.52 53,895.58 4,852.94- 8.3- 65,300.00 11,404.42- 17.5-

_____________ _____________ _____________ _____________ _____________ TOTAL PROFESSIONAL SERVICES 58,748.52 53,895.58 4,852.94- 8.3- 65,300.00 11,404.42- 17.5-

_____________ _____________ _____________ _____________ _____________ DUES & SUBSCRIPTIONS 51910 MEMBERSHIPS & SUBSCRIPTIONS 5,398.21 3,137.77 2,260.44- 41.9- 4,950.00 1,812.23- 36.6-

_____________ _____________ _____________ _____________ _____________ TOTAL DUES & SUBSCRIPTIONS 5,398.21 3,137.77 2,260.44- 41.9- 4,950.00 1,812.23- 36.6-

_____________ _____________ _____________ _____________ _____________ MISC SUPPLIES 52010 MISCELLANEOUS SUPPLIES/EXPENSES 2,955.41 839.04 2,116.37- 71.6- 1,700.00 860.96- 50.6-

_____________ _____________ _____________ _____________ _____________ TOTAL MISC SUPPLIES 2,955.41 839.04 2,116.37- 71.6- 1,700.00 860.96- 50.6-

_____________ _____________ _____________ _____________ _____________ EDUCATIONAL PROGRAMS 52110 EDUCATION & SEMINARS 1,627.71 1,772.31 144.60 8.9 2,500.00 727.69- 29.1-

_____________ _____________ _____________ _____________ _____________ TOTAL EDUCATIONAL PROGRAMS 1,627.71 1,772.31 144.60 8.9 2,500.00 727.69- 29.1-

_____________ _____________ _____________ _____________ _____________ INSURANCE 52210 LIABILITY INSURANCE 20,504.04 21,293.26 789.22 3.8 23,663.00 2,369.74- 10.0- 52220 WORKER'S COMPENSATION INSURANCE 18,451.30 18,518.53 67.23 0.4 15,000.00 3,518.53 23.5 52230 UNEMPLOYMENT BENEFIT PAYMENTS 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL INSURANCE 38,955.34 39,811.79 856.45 2.2 38,663.00 1,148.79 3.0

_____________ _____________ _____________ _____________ _____________ RADIO MAINTENANCE & REPAIR 52310 RADIO REPAIR/MAINTENANCE 1,392.70 0.00 1,392.70- 100.0- 100.00 100.00- 100.0-

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TOTAL RADIO MAINTENANCE & REPAIR 1,392.70 0.00 1,392.70- 100.0- 100.00 100.00- 100.0- _____________ _____________ _____________ _____________ _____________

MISCELLANEOUS 52410 SMALL TOOLS 100.77 159.75 58.98 58.5 750.00 590.25- 78.7- 52420 SAFETY CLOTHING & DEVICES 1,403.94 687.25 716.69- 51.0- 1,810.00 1,122.75- 62.0- 52430 SAFETY EQUIPMENT 351.99 0.00 351.99- 100.0- 650.00 650.00- 100.0- 52440 MILEAGE & TRAVEL 0.00 0.00 0.00 0.0 0.00 0.00 0.0 52450 HARRIS PROP.-DEVELOP.FUND 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL MISCELLANEOUS 1,856.70 847.00 1,009.70- 54.4- 3,210.00 2,363.00- 73.6-

_____________ _____________ _____________ _____________ _____________ DEPRECIATION 52510 DEPRECIATION 168,651.54 170,863.78 2,212.24 1.3 225,000.00 54,136.22- 24.1-

_____________ _____________ _____________ _____________ _____________ TOTAL DEPRECIATION 168,651.54 170,863.78 2,212.24 1.3 225,000.00 54,136.22- 24.1-

_____________ _____________ _____________ _____________ _____________ GENERAL ALLOCATION 52610 TRANSFERS IN AND OUT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 52620 INTERDEPARTMENTAL REIMBURSEMENTS 50,781.24- 50,909.94- 128.70- 0.3 68,512.00- 17,602.06 25.7- 52630 TRANSFERS IN AND OUT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 52640 OVERHEAD ALLOCATION 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL GENERAL ALLOCATION 50,781.24- 50,909.94- 128.70- 0.3 68,512.00- 17,602.06 25.7-

_____________ _____________ _____________ _____________ _____________ LOSS ON ASSETS - WATER TOTAL LOSS ON ASSETS - WATER 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ INTEREST EXPENSE - WATER 52810 INTEREST ON WATER BONDS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 52820 INTEREST EXPENSE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 52830 AMMORITIZATION BOND ISSUE COSTS 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL INTEREST EXPENSE - WATER 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ COST OF ASSESSING AVAILABILITY C 52910 COST OF ASSESSING AVAILAB. CHGS. 92.02 0.00 92.02- 100.0- 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL COST OF ASSESSING AVAILABI 92.02 0.00 92.02- 100.0- 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL WATER EXPENSES 1,276,177.12 1,308,285.34 32,108.22 2.5 1,855,496.00 547,210.66- 29.5-

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TOTAL EXPENSES 1,276,177.12 1,308,285.34 32,108.22 2.5 1,855,496.00 547,210.66- 29.5- ============= ============= ============= ============= =============

NET INCOME (LOSS) 106,317.61- 94,341.22 200,658.83 188.7- 90,617.00 3,724.22 4.1 ============= ============= ============= ============= =============

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03 - WASTEWATER DEPARTMENT


CHARGES FOR SVCS - SEWER 40410 SEWER SERVICE CHARGES (RES.) 759,414.38 875,614.91 116,200.53 15.3 1,166,043.00 290,428.09- 24.9- 40420 SEWER SERVICE CHARGES (COMM.) 15,198.22 17,882.99 2,684.77 17.7 24,030.00 6,147.01- 25.6- 40430 RES.SEWER USAGE CHG 66,738.11 61,015.02 5,723.09- 8.6- 105,651.00 44,635.98- 42.2- 40440 COMMERCIAL SEWER USAGE CHARGE 5,269.90 5,603.26 333.36 6.3 9,665.00 4,061.74- 42.0- 40450 COST OF SALES-SEWER 0.00 4,242.10 4,242.10 0.0 0.00 4,242.10 0.0 40455 AVAILIBILITY CHARGES-SEWER 3,189.16 13,980.40 10,791.24 338.4 14,000.00 19.60- 0.1- 40460 SCE DEMAND RESPONSE PROGRAM 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40470 O&M PAYMENTS-ARROWBEAR CWD 30,014.80 70,553.19 40,538.39 135.1 112,048.00 41,494.81- 37.0- 40480 O&M PAYMENTS-CSA 79 70,077.37 49,801.73 20,275.64- 28.9- 130,722.00 80,920.27- 61.9- 40490 SEWER BOND PAYMENT-ARROWBEAR CWD 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40510 GAIN OR LOSS ON ASSETS-SEWER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40520 SCE ENERNOC CA DEMAND RESPONSE 4,214.62 3,931.07 283.55- 6.7- 3,500.00 431.07 12.3 40530 CAPITAL PAYMENTS-ARROWBEAR CWD 0.00 27,502.44 27,502.44 0.0 26,715.00 787.44 2.9 40540 CAPITAL PAYMENTS-CSA 79 0.00 27,924.14 27,924.14 0.0 39,045.00 11,120.86- 28.5- 40550 LEACHATE LOADS 9,019.92 12,206.77 3,186.85 35.3 0.00 12,206.77 0.0 40560 CSA 79 ODOR CONTROL REIMB 0.00 0.00 0.00 0.0 8,700.00 8,700.00- 100.0- 40570 LEACHATE RESERVES CAPITAL PROJ 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40580 WPCP MODIFICATION LOAN-ABPCWD 46,329.38 0.00 46,329.38- 100.0- 0.00 0.00 0.0 40590 WPCP MODIFICATION LOAN- CSA-79 69,645.12 0.00 69,645.12- 100.0- 0.00 0.00 0.0 40610 WPCP MODIFICATION LOAN 77,538.59 80,428.45 2,889.86 3.7 105,758.00 25,329.55- 24.0- 40620 GAIN/LOSS SALE OF ASSETS - SEWER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40630 INFRASTRUCTURE R&R FEES 0.00 59,344.37 59,344.37 0.0 78,000.00 18,655.63- 23.9-

_____________ _____________ _____________ _____________ _____________ TOTAL CHARGES FOR SVCS - SEWER 1,156,649.57 1,310,030.84 153,381.27 13.3 1,823,877.00 513,846.16- 28.2-

_____________ _____________ _____________ _____________ _____________ OPER GRANTS & COTNRIB - SEWER 40910 SEWER GRANT FUNDS 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL OPER GRANTS & COTNRIB - SE 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ CAPITAL GRANTS & CONTRIB - SEWER 41210 SEWER FAC. CAPACITY CHG 4,996.06- 135,288.70 140,284.76 807.9- 130,646.00 4,642.70 3.6 41220 SEWER CONNECTION FEES 352.00- 0.00 352.00 100.0- 0.00 0.00 0.0 41230 HOT TAPS & DUMPING 800.00 1,650.00 850.00 106.3 1,500.00 150.00 10.0 41250 SEWER PROPERTY CONTRIBUTION 32,570.59 21,176.04 11,394.55- 35.0- 0.00 21,176.04 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL CAPITAL GRANTS & CONTRIB - 28,022.53 158,114.74 130,092.21 464.2 132,146.00 25,968.74 19.7

_____________ _____________ _____________ _____________ _____________ TOTAL REVENUES - CAPITAL GRANTS 1,184,672.10 1,468,145.58 283,473.48 23.9 1,956,023.00 487,877.42- 24.9-

_____________ _____________ _____________ _____________ _____________ PROPERTY TAXES (BUSINESS TYPE AC 41420 PROPERTY TAXES-SEWER BONDS 0.00 0.00 0.00 0.0 0.00 0.00 0.0

41430 PROPERTY TAXES-SEWER DEPARTMENT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 TOTAL PROPERTY TAXES (BUSINESS T 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL GEN REV - PROPERTY TAXES 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________

144




INVESTMENT EARNINGS (BUSINESS TY 41610 INTEREST INCOME WASTEWATER SEWER 396.74- 14,189.31 14,586.05 676.5- 22,000.00 7,810.69- 35.5-

TOTAL INVESTMENT EARNINGS (BUSIN 396.74- 14,189.31 14,586.05 676.5- 22,000.00 7,810.69- 35.5- _____________ _____________ _____________ _____________ _____________

TOTAL GEN REV - INVESTMENT EARNI 396.74- 14,189.31 14,586.05 676.5- 22,000.00 7,810.69- 35.5- _____________ _____________ _____________ _____________ _____________

GEN REV - LEASING REVENUE LEASING REVENUES (BUSINESS TYPE 41740 RENTAL & LEASING OF PROPERTY - S 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL LEASING REVENUES (BUSINESS 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL GEN REV - LEASING REVENUE 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ GEN REV - MISCELLANEOUS

41820 MISCELLANEOUS INCOME-SEWER 3,000.00 16,273.74 13,273.74 442.5 0.00 16,273.74 0.0 41840 TRANSFER IN FROM OTHER FUND 0.00 360,000.00 360,000.00 0.0 360,000.00 0.00 0.0 TOTAL MISCELLANEOUS REVENUES (BU 3,000.00 376,273.74 373,273.74 442.5 360,000.00 16,273.74 4.5

_____________ _____________ _____________ _____________ _____________ TOTAL GEN REV - MISCELLANEOUS 3,000.00 376,273.74 373,273.74 442.5 360,000.00 16,273.74 4.5

_____________ _____________ _____________ _____________ _____________TOTAL REVENUE 1,187,275.36 1,858,608.63 671,333.27 56.5 2,338,023.00 479,414.37- 20.5-

============= ============= ============= ============= =============

1,498,608,63 311,333.27 1,978,023 1% higher than budget

20% higher than PYTD

145

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PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================EXPENSES SEWER ENTERPRISE SEWAGE COLLECTION 55010 REPAIR/MAINT. COLLECTION SYSTEM 40,048.91 45,395.30 5,346.39 13.3 64,050.00 18,654.70- 29.1- 55010.90 SEWER INTERCEPTOR MAINTENANCE 3,775.78 13,723.99 9,948.21 263.5 5,000.00 8,723.99 174.5 55020 REPAIR/MAINTENANCE LIFT STATIONS 44,588.23 36,086.48 8,501.75- 19.1- 39,844.00 3,757.52- 9.4- 55030 LEACHATE SPEC PURPOSE REPAIR/MNT 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL SEWAGE COLLECTION 88,412.92 95,205.77 6,792.85 7.7 108,894.00 13,688.23- 12.6-

_____________ _____________ _____________ _____________ _____________ SEWAGE TREATMENT 55110.90 OPERATING SUPPLIES & MATERIALS 1,313.91 2,348.29 1,034.38 78.7 4,500.00 2,151.71- 47.8- 55120 UTILITIES-LIFT STATIONS 16,637.60 18,088.59 1,450.99 8.7 27,192.00 9,103.41- 33.5- 55130.90 UTILITIES-JOINT USE FACILITIES 70,336.80 83,417.48 13,080.68 18.6 108,000.00 24,582.52- 22.8- 55140.90 WASTEWATER TESTING & ANALYSIS 3,734.48 4,343.38 608.90 16.3 4,792.00 448.62- 9.4-

_____________ _____________ _____________ _____________ _____________ TOTAL SEWAGE TREATMENT 92,022.79 108,197.74 16,174.95 17.6 144,484.00 36,286.26- 25.1-

_____________ _____________ _____________ _____________ _____________ SEWER TREATMENT R&M 55210.90 MAINTENANCE PLT.STRUCTURE/GROUND 1,444.04 3,532.77 2,088.73 144.6 9,500.00 5,967.23- 62.8- 55220 REPAIR/MAINT. LIFT STATION ROADS 0.00 0.00 0.00 0.0 4,000.00 4,000.00- 100.0- 55230.90 REPAIR/MAINTENANCE PLANT ROAD 0.00 0.00 0.00 0.0 10,000.00 10,000.00- 100.0- 55240.90 REPAIRS/MAINT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 55250.90 REPAIR/MAINT. PLANT EQUIPMENT 53,467.19 24,757.19 28,710.00- 53.7- 40,100.00 15,342.81- 38.3- 55260.90 EFFLUENT DISPOSAL 3,320.00 0.00 3,320.00- 100.0- 6,000.00 6,000.00- 100.0- 55270.90 SOLIDS HANDLING 60,029.87 40,738.96 19,290.91- 32.1- 52,400.00 11,661.04- 22.3- 55280.90 SPEC.PURPOSE EQUIP.REPAIR/MAINT. 0.00 437.13 437.13 0.0 500.00 62.87- 12.6-

_____________ _____________ _____________ _____________ _____________ TOTAL SEWER TREATMENT R&M 118,261.10 69,466.05 48,795.05- 41.3- 122,500.00 53,033.95- 43.3-

_____________ _____________ _____________ _____________ _____________ SALARIES 55310 ADMINISTRATIVE SALARIES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 55320.90 ADMINISTRATIVE SALARIES 39,071.14 40,426.43 1,355.29 3.5 55,208.00 14,781.57- 26.8- 55330 OPERATING SALARIES 197,222.70 202,927.10 5,704.40 2.9 270,793.00 67,865.90- 25.1- 55340.90 OPERATING SALARIES 186,156.05 184,323.48 1,832.57- 1.0- 291,650.00 107,326.52- 36.8- 55350 LABOR ALLOCATION-SEWER 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________55360 MEDICARE TAX 0.00 1,114.82 1,114.82 0.0 0.00 1,114.82 0.0 TOTAL SALARIES 422,449.89 427,677.01 5,227.12 1.2 617,651.00 189,973.99- 30.8-

_____________ _____________ _____________ _____________ _____________ DIRECTORS FEES 55410.90 DIRECTOR'S COMPENSATION FEES 1,801.51 1,999.89 198.38 11.0 2,850.00 850.11- 29.8-

_____________ _____________ _____________ _____________ _____________ TOTAL DIRECTORS FEES 1,801.51 1,999.89 198.38 11.0 2,850.00 850.11- 29.8-

_____________ _____________ _____________ _____________ _____________ OFFICE SUPPLIES 55510.90 DEPOSIT AT CENTRAL STORES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 55520 UNEMPLOY.BENEFIT PAYMENTS 0.00 0.00 0.00 0.0 0.00 0.00 0.0 55530.90 UNEMPLOYMENT BENEFIT PAYMENTS 0.00 0.00 0.00 0.0 0.00 0.00 0.0

146




55540 POSTAGE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 55550.90 POSTAGE 0.00 0.00 0.00 0.0 400.00 400.00- 100.0- 55560.90 COMMUNITY RELATIONS 254.08 482.39 228.31 89.9 600.00 117.61- 19.6- 55570 PRINTING & PUBLICATION 107.70 95.65 12.05- 11.2- 500.00 404.35- 80.9- 55580.90 MILEAGE & TRAVEL 0.00 0.00 0.00 0.0 0.00 0.00 0.0 55590 CITY NAT.BNK--FILTR.PROJ.LOAN 0.00 0.00 0.00 0.0 0.00 0.00 0.0 55610 HARRIS PROP.-DEVELOP FUND 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ 55620 OFFICE SUPPLIES 267.84 110.12 157.72- 58.9- 600.00 489.88- 81.6-

_____________ _____________ _____________ _____________ _____________ TOTAL OFFICE SUPPLIES 629.62 688.16 58.54 9.3 2,100.00 1,411.84- 67.2-

_____________ _____________ _____________ _____________ _____________ TRUCK EXPENSE, REPAIRS 55710 GAS,FUEL & OIL 2,999.79 4,113.41 1,113.62 37.1 6,180.00 2,066.59- 33.4- 55720.90 GAS,FUEL & OIL 3,921.14 3,795.93 125.21- 3.2- 4,850.00 1,054.07- 21.7- 55730 TRUCK REPAIR/MAINTENANCE 4,586.07 3,053.69 1,532.38- 33.4- 3,750.00 696.31- 18.6- 55740.90 TRUCK REPAIR/MAINTENANCE 1,928.54 1,541.18 387.36- 20.1- 3,325.00 1,783.82- 53.6- 55750 MISCELLANEOUS EQUIP.REPAIR/MAINT 1,307.30 120.16 1,187.14- 90.8- 820.00 699.84- 85.3- 55760.90 MISCELLANEOUS EQUIP.REPAIR/MAINT 1,483.47 608.54 874.93- 59.0- 2,000.00 1,391.46- 69.6-

_____________ _____________ _____________ _____________ _____________ TOTAL TRUCK EXPENSE, REPAIRS 16,226.31 13,232.91 2,993.40- 18.4- 20,925.00 7,692.09- 36.8-

_____________ _____________ _____________ _____________ _____________ TELEPHONE 55820.90 TELEPHONE 3,561.65 2,149.20 1,412.45- 39.7- 3,786.00 1,636.80- 43.2-

_____________ _____________ _____________ _____________ _____________ TOTAL TELEPHONE 3,561.65 2,149.20 1,412.45- 39.7- 3,786.00 1,636.80- 43.2-

_____________ _____________ _____________ _____________ _____________ EMPLOYEE BENEFITS 55910 EMPLOYEE BENEFITS-GROUP INSUR. 23,300.36 24,027.14 726.78 3.1 40,932.00 16,904.86- 41.3- 55920.90 EMPLOYEE BENEFITS-GROUP INSUR. 18,949.52 20,376.43 1,426.91 7.5 40,933.00 20,556.57- 50.2- 55930 EMPLOYEE BENEFITS-PERS RETIRE. 52,298.89 64,916.08 12,617.19 24.1 87,067.00 22,150.92- 25.4- 55940.90 EMPLOYEE BENEFITS-PERS RETIRE. 61,160.00 71,229.46 10,069.46 16.5 101,897.00 30,667.54- 30.1- 55950.90 EMPLOYEE BENEFITS-UNIFORM ALLOW. 2,982.32 1,954.22 1,028.10- 34.5- 2,415.00 460.78- 19.1-

_____________ _____________ _____________ _____________ _____________ TOTAL EMPLOYEE BENEFITS 158,691.09 182,503.33 23,812.24 15.0 273,244.00 90,740.67- 33.2-

_____________ _____________ _____________ _____________ _____________ PAYROLL TAXES 56010.90 MEDICARE HOSPITAL INS. TAX 5,252.66 4,481.12 771.54- 14.7- 8,956.00 4,474.88- 50.0-

_____________ _____________ _____________ _____________ _____________ TOTAL PAYROLL TAXES 5,252.66 4,481.12 771.54- 14.7- 8,956.00 4,474.88- 50.0-

_____________ _____________ _____________ _____________ _____________ REPAIRS & MAINTENANCE 56110.90 RADIO REPAIR/MAINTENANCE 281.25 0.00 281.25- 100.0- 100.00 100.00- 100.0- TOTAL REPAIRS & MAINTENANCE 281.25 0.00 281.25- 100.0- 100.00 100.00- 100.0-

_____________ _____________ _____________ _____________ _____________ PERMITS 56210 PERMITS & FEES 4,493.93 4,779.96 286.03 6.4 9,257.00 4,477.04- 48.4- 56220.90 PERMITS & FEES 22,652.78 25,075.18 2,422.40 10.7 28,684.00 3,608.82- 12.6-

_____________ _____________ _____________ _____________ _____________

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TOTAL PERMITS 27,146.71 29,855.14 2,708.43 10.0 37,941.00 8,085.86- 21.3- _____________ _____________ _____________ _____________ _____________

PROFESSIONAL SERVICES 56310 PROFESSIONAL SERVICES COLLECTION 9,120.49 1,071.60 8,048.89- 88.3- 2,475.00 1,403.40- 56.7- 56320.90 PROFESSIONAL SERVICES 34,098.52 39,544.64 5,446.12 16.0 58,284.00 18,739.36- 32.2-

_____________ _____________ _____________ _____________ _____________ TOTAL PROFESSIONAL SERVICES 43,219.01 40,616.24 2,602.77- 6.0- 60,759.00 20,142.76- 33.2-

_____________ _____________ _____________ _____________ _____________ DUES & SUBSCRIPTIONS 56410.90 MEMBERSHIPS & SUBSCRIPTIONS 6,436.53 7,700.39 1,263.86 19.6 11,520.00 3,819.61- 33.2-

_____________ _____________ _____________ _____________ _____________ TOTAL DUES & SUBSCRIPTIONS 6,436.53 7,700.39 1,263.86 19.6 11,520.00 3,819.61- 33.2-

_____________ _____________ _____________ _____________ _____________ MISC SUPPLIES 56510 SMALL TOOLS 2,491.60 5,050.02 2,558.42 102.7 4,550.00 500.02 11.0 56520.90 SMALL TOOLS 1,946.96 629.64 1,317.32- 67.7- 1,500.00 870.36- 58.0- 56530 SAFETY CLOTHING & DEVICES 1,219.37 815.21 404.16- 33.1- 1,593.00 777.79- 48.8- 56540.90 SAFETY CLOTHING & DEVICES 1,565.36 1,381.40 183.96- 11.8- 2,043.00 661.60- 32.4- 56550 SAFETY EQUIPMENT 397.90 0.00 397.90- 100.0- 1,350.00 1,350.00- 100.0- 56560.90 SAFETY EQUIPMENT 116.94 761.43 644.49 551.1 1,500.00 738.57- 49.2-

_____________ _____________ _____________ _____________ _____________ TOTAL MISC SUPPLIES 7,738.13 8,637.70 899.57 11.6 12,536.00 3,898.30- 31.1-

_____________ _____________ _____________ _____________ _____________ EDUCATIONAL PROGRAMS 56610 EDUCATION & SEMINARS 447.80 400.84 46.96- 10.5- 1,000.00 599.16- 59.9- 56620.90 EDUCATION & SEMINARS 1,032.42 39.20 993.22- 96.2- 3,300.00 3,260.80- 98.8-

_____________ _____________ _____________ _____________ _____________ TOTAL EDUCATIONAL PROGRAMS 1,480.22 440.04 1,040.18- 70.3- 4,300.00 3,859.96- 89.8-

_____________ _____________ _____________ _____________ _____________ INSURANCE 56710.90 LIABILITY INSURANCE 21,671.32 23,155.76 1,484.44 6.8 23,663.00 507.24- 2.1- 56720 WORKER'S COMPENSATION INSURANCE 15,515.08 16,475.82 960.74 6.2 12,185.00 4,290.82 35.2 56730.90 WORKER'S COMPENSATION INSURANCE 14,942.20 17,299.13 2,356.93 15.8 13,830.00 3,469.13 25.1

_____________ _____________ _____________ _____________ _____________ TOTAL INSURANCE 52,128.60 56,930.71 4,802.11 9.2 49,678.00 7,252.71 14.6

_____________ _____________ _____________ _____________ _____________ DEPRECIATION 56810 DEPRECIATION-SEWER 299,117.16 321,072.68 21,955.52 7.3 400,000.00 78,927.32- 19.7-

_____________ _____________ _____________ _____________ _____________ TOTAL DEPRECIATION 299,117.16 321,072.68 21,955.52 7.3 400,000.00 78,927.32- 19.7-

_____________ _____________ _____________ _____________ _____________ GENERAL ALLOCATION 56910.90 OFFICE REIMBURSEMENT 21,710.61 22,232.97 522.36 2.4 29,644.00 7,411.03- 25.0- 56920 LABOR ALLOCATION-SEWER 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL GENERAL ALLOCATION 21,710.61 22,232.97 522.36 2.4 29,644.00 7,411.03- 25.0-

_____________ _____________ _____________ _____________ _____________ LOSS ON ASSETS - SEWER TOTAL LOSS ON ASSETS - SEWER 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________

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INTEREST EXPENSE - SEWER 57110 INTEREST ON LONG TERM DEBT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 57120 INTEREST EXPENSE 21,422.55 22,750.40 1,327.85 6.2 22,750.00 0.40 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL INTEREST EXPENSE - SEWER 21,422.55 22,750.40 1,327.85 6.2 22,750.00 0.40 0.0

_____________ _____________ _____________ _____________ _____________ COST OF ASSESSING AVAILABILITY C 57210 COST OF ASSESSING AVAILAB. CHGS. 91.02 0.00 91.02- 100.0- 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL COST OF ASSESSING AVAILABI 91.02 0.00 91.02- 100.0- 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL SEWER ENTERPRISE 1,388,081.33 1,415,837.45 27,756.12 2.0 1,934,618.00 518,780.55- 26.8-

============= ============= ============= ============= =============

TOTAL EXPENSES 1,388,081.33 1,415,837.45 27,756.12 2.0 1,934,618.00 518,780.55- 26.8- ============= ============= ============= ============= =============

NET INCOME (LOSS) 200,805.97- 441,656.36 642,462.33 319.9- 403,405.00 38,251.36 9.5 ============= ============= ============= ============= =============

149


04 - AMBULANCE DEPARTMENT


CHARGES FOR SVC - AMBULANCE 40310 AMBULANCE SERVICE FEES 667,583.61 787,606.08 120,022.47 18.0 750,000.00 37,606.08 5.0 40320 AMBULANCE SERVICE FEES (DIV. 2) 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40330 AMBULANCE LATE FEES 3,390.00 3,780.00 390.00 11.5 4,000.00 220.00- 5.5- 40340 AMBULANCE CONTRACTURAL ALLOWANCE 247,080.78- 342,585.78- 95,505.00- 38.7 230,000.00- 112,585.78- 49.0

_____________ _____________ _____________ _____________ _____________ TOTAL CHARGES FOR SVC - AMBULANC 423,892.83 448,800.30 24,907.47 5.9 524,000.00 75,199.70- 14.4-

_____________ _____________ _____________ _____________ _____________ GEN REV - MISCELLANEOUS MISCELLANEOUS REVENUES (BUSINESS 41830 INTERFUND TRANSFER-AMBULANCE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 41920 MISC INCOME - AMBULANCE 0.00 2,449.10 2,449.10 0.0 0.00 2,449.10 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL MISCELLANEOUS REVENUES (BU 0.00 2,449.10 2,449.10 0.0 0.00 2,449.10 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL GEN REV - MISCELLANEOUS 423,892.83 451,249.40 27,356.57 6.5 524,000.00 72,750.60- 13.9-

_____________ _____________ _____________ _____________ _____________TOTAL REVENUE 423,892.83 451,249.40 27,356.57 6.5 524,000.00 72,750.60- 13.9-

============= ============= ============= ============= =============

150



PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================EXPENSES AMBULANCE ENTERPRISE

CUSTOMERS' ACCOUNTS 60010 UNCOLLECTIBLE ACCOUNTS 21,313.54 4,083.80 17,229.74- 80.8- 0.00 4,083.80 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL CUSTOMERS' ACCOUNTS 21,313.54 4,083.80 17,229.74- 80.8- 0.00 4,083.80 0.0

_____________ _____________ _____________ _____________ _____________ SALARIES 60110 ADMINSTRATIVE SALARIES 19,541.57 20,084.05 542.48 2.8 27,604.00 7,519.95- 27.2- 60120 OPERATING SALARIES-AMBULANCE 47,059.09 78,635.21 31,576.12 67.1 266,500.00 187,864.79- 70.5-

_____________ _____________ _____________ _____________ _____________ 60130 MEDICARE TAX 0.00 45.45 45.45 0.0 0.00 45.45 0.0 TOTAL SALARIES 66,600.66 98,764.71 32,164.05 48.3 294,104.00 195,339.29- 66.4-

_____________ _____________ _____________ _____________ _____________ OFFICE SUPPLIES 60210 OFFICE SALARIES REIMBURSEMENT 0.00 0.00 0.00 0.0 0.00 0.00 0.0 60220 STATION & OFFICE SUPPLIES 784.07 0.00 784.07- 100.0- 1,000.00 1,000.00- 100.0- 60240 POSTAGE 0.00 0.00 0.00 0.0 840.00 840.00- 100.0-

_____________ _____________ _____________ _____________ _____________ TOTAL OFFICE SUPPLIES 784.07 0.00 784.07- 100.0- 1,840.00 1,840.00- 100.0-

_____________ _____________ _____________ _____________ _____________ COMPUTER/TECH SUPPORT 60310 SEC.PAC.CAP.MARKETS GRP-COMPUTER 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL COMPUTER/TECH SUPPORT 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TRUCK EXPENSE, GAS/OIL 60410 GAS,FUEL & OIL 5,615.74 6,336.15 720.41 12.8 13,794.00 7,457.85- 54.1-

_____________ _____________ _____________ _____________ _____________ TOTAL TRUCK EXPENSE, GAS/OIL 5,615.74 6,336.15 720.41 12.8 13,794.00 7,457.85- 54.1-

_____________ _____________ _____________ _____________ _____________ TELEPHONE 60510 TELEPHONE 1,522.03 1,243.26 278.77- 18.3- 1,800.00 556.74- 30.9-

_____________ _____________ _____________ _____________ _____________ TOTAL TELEPHONE 1,522.03 1,243.26 278.77- 18.3- 1,800.00 556.74- 30.9-

_____________ _____________ _____________ _____________ _____________ REPAIRS & MAINTENANCE 60610 VEHICLE REPAIR/MAINTENANCE 3,504.82 8,629.75 5,124.93 146.2 7,350.00 1,279.75 17.4 60630 SPEC.PURPOSE EQUIP.REPAIR/MAINT. 765.00 1,853.74 1,088.74 142.3 5,975.00 4,121.26- 69.0-

_____________ _____________ _____________ _____________ _____________ TOTAL REPAIRS & MAINTENANCE 4,269.82 10,483.49 6,213.67 145.5 13,325.00 2,841.51- 21.3-

_____________ _____________ _____________ _____________ _____________ PERMITS 60710 PERMITS & FEES 275.25 0.00 275.25- 100.0- 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL PERMITS 275.25 0.00 275.25- 100.0- 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ PROFESSIONAL SERVICES 60810 PROFESSIONAL SERVICES 15,869.20 17,521.96 1,652.76 10.4 25,425.00 7,903.04- 31.1-

_____________ _____________ _____________ _____________ _____________

151




TOTAL PROFESSIONAL SERVICES 15,869.20 17,521.96 1,652.76 10.4 25,425.00 7,903.04- 31.1- _____________ _____________ _____________ _____________ _____________

DUES & SUBSCRIPTIONS 60910 MEMBERSHIPS & SUBSCRIPTIONS 1,288.24 2,073.47 785.23 61.0 1,200.00 873.47 72.8

_____________ _____________ _____________ _____________ _____________ TOTAL DUES & SUBSCRIPTIONS 1,288.24 2,073.47 785.23 61.0 1,200.00 873.47 72.8

_____________ _____________ _____________ _____________ _____________ MISC SUPPLIES 61010 MEDICAL SUPPLIES 7,632.48 8,403.87 771.39 10.1 9,250.00 846.13- 9.1-

_____________ _____________ _____________ _____________ _____________ TOTAL MISC SUPPLIES 7,632.48 8,403.87 771.39 10.1 9,250.00 846.13- 9.1-

_____________ _____________ _____________ _____________ _____________ INSURANCE 61110 LIABILITY INSURANCE 7,786.35 8,180.91 394.56 5.1 8,410.00 229.09- 2.7- 61130 PROFESSIONAL INSURANCE 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL INSURANCE 7,786.35 8,180.91 394.56 5.1 8,410.00 229.09- 2.7-

_____________ _____________ _____________ _____________ _____________ MISCELLANEOUS 61210 MISCELLANEOUS SUPPLIES/EXPENSES 120.00 0.00 120.00- 100.0- 1,500.00 1,500.00- 100.0- 61230 LA SALLE BANK-PROM. NOTE 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL MISCELLANEOUS 120.00 0.00 120.00- 100.0- 1,500.00 1,500.00- 100.0-

_____________ _____________ _____________ _____________ _____________ DEPRECIATION 61310 DEPRECIATION-AMBULANCE 22,290.39 22,050.71 239.68- 1.1- 32,469.00 10,418.29- 32.1-

_____________ _____________ _____________ _____________ _____________ TOTAL DEPRECIATION 22,290.39 22,050.71 239.68- 1.1- 32,469.00 10,418.29- 32.1-

_____________ _____________ _____________ _____________ _____________ GENERAL ALLOCATION 61410 OFFICE SALARIES REIMB. 5,229.72 5,559.75 330.03 6.3 7,413.00 1,853.25- 25.0-

_____________ _____________ _____________ _____________ _____________ TOTAL GENERAL ALLOCATION 5,229.72 5,559.75 330.03 6.3 7,413.00 1,853.25- 25.0-

_____________ _____________ _____________ _____________ _____________ INTEREST EXPENSE - AMBULANCE 61510 INTEREST EXPENSE 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL INTEREST EXPENSE - AMBULAN 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL AMBULANCE EXPENSE 160,597.49 184,702.08 24,104.59 15.0 410,530.00 225,827.92- 55.0-

============= ============= ============= ============= =============

TOTAL EXPENSES 160,597.49 184,702.08 24,104.59 15.0 410,530.00 225,827.92- 55.0- ============= ============= ============= ============= =============

NET INCOME (LOSS) 263,295.34 266,547.32 3,251.98 1.2 113,470.00 153,077.32 134.9 ============= ============= ============= ============= =============

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05 - FIRE DEPARTMENT


CHARGES FOR SVCS - FIRE 40010 AVAILIBILITY CHARGE- FIRE 122,693.88 118,751.87 3,942.01- 3.2- 200,000.00 81,248.13- 40.6- 40020 GAIN OR LOSS OF ASSETS-FIRE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 40030 HAZARD ABATEMENT PROGRAM 12,250.00 6,843.00 5,407.00- 44.1- 17,500.00 10,657.00- 60.9- 40040 MISCELLANEOUS INCOME - FIRE 33,964.45 4,445.57 29,518.88- 86.9- 3,000.00 1,445.57 48.2 40050 FIRE PLAN CHECK 600.00 975.00 375.00 62.5 1,200.00 225.00- 18.8- 40060 AUGMENTATION FUNDS-FIRE 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL CHARGES FOR SVCS - FIRE 169,508.33 131,015.44 38,492.89- 22.7- 221,700.00 90,684.56- 40.9-

_____________ _____________ _____________ _____________ _____________ OPER GRANTS & CONTRIB - FIRE 40710 FIRE GRANT FUNDS 4,294.41 15,707.17 11,412.76 265.8 10,000.00 5,707.17 57.1 40720 FD CONTRIBUTION FROM COMMUNITY 2,000.00 2,000.00 0.00 0.0 2,500.00 500.00- 20.0-

_____________ _____________ _____________ _____________ _____________ TOTAL OPER GRANTS & CONTRIB - FI 6,294.41 17,707.17 11,412.76 181.3 12,500.00 5,207.17 41.7

_____________ _____________ _____________ _____________ _____________ CAPITAL GRANTS & CONTRIB - FIRE 41010 PROPERTY CONTRIBUTIONS-FIRE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 TOTAL CAPITAL GRANTS & CONTRIB - 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ PROPERTY TAXES ((GA) ACTIVITIES) 41310 PROPERTY TAX-FIRE DEPARTMENT 840,995.84 823,272.29 17,723.55- 2.1- 1,400,000.00 576,727.71- 41.2-

_____________ _____________ _____________ _____________ _____________ TOTAL PROPERTY TAXES ((GA) ACTIV 840,995.84 823,272.29 17,723.55- 2.1- 1,400,000.00 576,727.71- 41.2-

_____________ _____________ _____________ _____________ _____________ INVESTMENT EARNINGS ((GA) ACTIVI 41510 INTEREST INCOME FIRE DEPARTMENT 991.75 315.36 676.39- 68.2- 1,500.00 1,184.64- 79.0-

_____________ _____________ _____________ _____________ _____________ TOTAL INVESTMENT EARNINGS ((GA) 991.75 315.36 676.39- 68.2- 1,500.00 1,184.64- 79.0-

_____________ _____________ _____________ _____________ _____________ GEN REV - MISCELLANEOUS MISCELLANEOUS REVENUES (GA) 41840 TRANSFER IN FROM OTHER FUND 0.00 0.00 0.00 0.0 0.00 0.00 0.0 TOTAL MISCELLANEOUS REVENUES 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL GEN REV - MISCELLANEOUS 1,017,790.33 972,310.26 45,480.07- 4.5- 1,635,700.00 663,389.74- 40.6-

_____________ _____________ _____________ _____________ _____________TOTAL REVENUE 0.00 0.00 0.00 0.0 0.00 0.00 0.0

153



PRIOR CURR PRIOR PRIOR CURR BUDGET BUDGETTITLE Y-T-D Y-T-D VAR $ VAR % BUDGET VAR $ VAR %================================================================================================================================================================EXPENSES FIRE ENTERPRISE SPECIALIZED EXPENSES 62010 MEDICAL SUPPLIES 4,334.36 3,683.27 651.09- 15.0- 7,400.00 3,716.73- 50.2-

_____________ _____________ _____________ _____________ _____________ TOTAL SPECIALIZED EXPENSES 4,334.36 3,683.27 651.09- 15.0- 7,400.00 3,716.73- 50.2-

_____________ _____________ _____________ _____________ _____________ SAFETY/UNIFORMS 62110 EMPLOYEE BENEFITS-UNIFORM ALLOW. 2,900.14 2,657.47 242.67- 8.4- 7,250.00 4,592.53- 63.3- 62120 SAFETY CLOTHING & DEVICES 3,646.61 2,044.37 1,602.24- 43.9- 7,500.00 5,455.63- 72.7-

_____________ _____________ _____________ _____________ _____________ TOTAL SAFETY/UNIFORMS 6,546.75 4,701.84 1,844.91- 28.2- 14,750.00 10,048.16- 68.1-

_____________ _____________ _____________ _____________ _____________ DEBT SERVICE 62210 PRINCIPLE PAYMENTS 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL DEBT SERVICE 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ CUSTOMERS' ACCOUNTS 62310 COMMUNITY RELATIONS/PREVENTION 1,675.16 634.44 1,040.72- 62.1- 2,600.00 1,965.56- 75.6-

_____________ _____________ _____________ _____________ _____________ TOTAL CUSTOMER'S ACCOUNTS 1,675.16 634.44 1,040.72- 62.1- 2,600.00 1,965.56- 75.6-

_____________ _____________ _____________ _____________ _____________ SALARIES 62410 ADMINISTRATIVE SALARIES 19,541.57 20,084.05 542.48 2.8 27,604.00 7,519.95- 27.2- 62420 OPERATING SALARIES-FIRE 733,626.13 677,054.55 56,571.58- 7.7- 765,963.00 88,908.45- 11.6-

_____________ _____________ _____________ _____________ _____________ TOTAL SALARIES 753,167.70 697,138.60 56,029.10- 7.4- 793,567.00 96,428.40- 12.2-

_____________ _____________ _____________ _____________ _____________ DIRECTORS FEES 62510 DIRECTOR'S COMPENSATION FEES 1,801.79 949.92 851.87- 47.3- 2,850.00 1,900.08- 66.7-

_____________ _____________ _____________ _____________ _____________ TOTAL DIRECTORS FEES 1,801.79 949.92 851.87- 47.3- 2,850.00 1,900.08- 66.7-

_____________ _____________ _____________ _____________ _____________ OFFICE SUPPLIES 62610 STATION & OFFICE SUPPLIES 1,496.93 1,237.54 259.39- 17.3- 1,000.00 237.54 23.8 62620 OFFICE EQUIP.REPAIR/MAINTENANCE 927.21 220.24 706.97- 76.2- 1,000.00 779.76- 78.0- 62630 POSTAGE 0.00 55.69 55.69 0.0 840.00 784.31- 93.4- 62640 MILEAGE & TRAVEL 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL OFFICE SUPPLIES 2,424.14 1,513.47 910.67- 37.6- 2,840.00 1,326.53- 46.7-

_____________ _____________ _____________ _____________ _____________ TRUCK EXPENSE, GAS/OIL 62710 DISPATCHING SERVICES-C.D.F. 26,638.16 26,367.33 270.83- 1.0- 38,500.00 12,132.67- 31.5- 62720 GAS,FUEL & OIL 5,113.36 5,330.22 216.86 4.2 9,112.00 3,781.78- 41.5-

_____________ _____________ _____________ _____________ _____________ TOTAL TRUCK EXPENSE, GAS/OIL 31,751.52 31,697.55 53.97- 0.2- 47,612.00 15,914.45- 33.4-

_____________ _____________ _____________ _____________ _____________ TRUCK EXPENSE, REPAIRS

154




62810 TRUCK REPAIR/MAINTENANCE 3,483.97 11,676.44 8,192.47 235.1 14,700.00 3,023.56- 20.6- _____________ _____________ _____________ _____________ _____________

TOTAL TRUCK EXPENSE, REPAIRS 3,483.97 11,676.44 8,192.47 235.1 14,700.00 3,023.56- 20.6- _____________ _____________ _____________ _____________ _____________

UTILITIES 62910 UTILITIES-HEAT & LIGHTS 9,954.77 10,332.97 378.20 3.8 12,564.00 2,231.03- 17.8-

_____________ _____________ _____________ _____________ _____________ TOTAL UTILITIES 9,954.77 10,332.97 378.20 3.8 12,564.00 2,231.03- 17.8-

_____________ _____________ _____________ _____________ _____________ TELEPHONE 63010 TELEPHONE 2,983.21 3,969.98 986.77 33.1 4,080.00 110.02- 2.7-

_____________ _____________ _____________ _____________ _____________ TOTAL TELEPHONE 2,983.21 3,969.98 986.77 33.1 4,080.00 110.02- 2.7-

_____________ _____________ _____________ _____________ _____________ EMPLOYEE BENEFITS 63110 EMPLOYEE BENEFITS-GROUP INSUR. 43,604.04 58,296.15 14,692.11 33.7 103,341.00 45,044.85- 43.6- 63120 EMPLOYEE BENEFITS-PERS RETIRE. 304,492.13 328,538.90 24,046.77 7.9 392,414.00 63,875.10- 16.3- 63130 UNEMPLOYMENT BENEFIT PAYMENT 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL EMPLOYEE BENEFITS 348,096.17 386,835.05 38,738.88 11.1 495,755.00 108,919.95- 22.0-

_____________ _____________ _____________ _____________ _____________ PAYROLL TAXES 63210 MEDICARE HOSPITAL INS. TAX 9,395.06 12,831.01 3,435.95 36.6 15,771.00 2,939.99- 18.6-

_____________ _____________ _____________ _____________ _____________ TOTAL PAYROLL TAXES 9,395.06 12,831.01 3,435.95 36.6 15,771.00 2,939.99- 18.6-

_____________ _____________ _____________ _____________ _____________ REPAIRS & MAINTENANCE 63310 MAINTENANCE-STRUCTURES & GROUNDS 612.10 820.74 208.64 34.1 1,000.00 179.26- 17.9- 63320 MAINTENANCE-STATION INTERIOR 730.90 856.02 125.12 17.1 1,000.00 143.98- 14.4-

_____________ _____________ _____________ _____________ _____________ TOTAL REPAIRS & MAINTENANCE 1,343.00 1,676.76 333.76 24.9 2,000.00 323.24- 16.2-

_____________ _____________ _____________ _____________ _____________ PROFESSIONAL SERVICES 63410 PROFESSIONAL SERVICES 19,133.16 18,296.12 837.04- 4.4- 24,925.00 6,628.88- 26.6-

_____________ _____________ _____________ _____________ _____________ TOTAL PROFESSIONAL SERVICES 19,133.16 18,296.12 837.04- 4.4- 24,925.00 6,628.88- 26.6-

_____________ _____________ _____________ _____________ _____________ DUES & SUBSCRIPTIONS 63510 MEMBERSHIPS & SUBSCRIPTIONS 2,804.56 3,482.40 677.84 24.2 4,190.00 707.60- 16.9-

_____________ _____________ _____________ _____________ _____________ TOTAL DUES & SUBSCRIPTIONS 2,804.56 3,482.40 677.84 24.2 4,190.00 707.60- 16.9-

_____________ _____________ _____________ _____________ _____________ MISC SUPPLIES 63610 SMALL TOOLS 178.15 11.86 166.29- 93.3- 500.00 488.14- 97.6- 63620 SAFETY EQUIPMENT 416.34 1,055.57 639.23 153.5 3,500.00 2,444.43- 69.8- 63630 LA SALLE BANK-PROM. NOTE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 63640 CPR PROGRAM 0.00 0.00 0.00 0.0 0.00 0.00 0.0 63650 LA SALLE BANK-PROM. NOTE 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________

155




TOTAL MISC SUPPLIES 594.49 1,067.43 472.94 79.6 4,000.00 2,932.57- 73.3- _____________ _____________ _____________ _____________ _____________

EDUCATIONAL PROGRAMS 63710 EDUCATION & SEMINARS 1,562.94 1,513.61 49.33- 3.2- 3,000.00 1,486.39- 49.5- 63720 TRAINING 1,766.92 962.22 804.70- 45.5- 3,500.00 2,537.78- 72.5-

_____________ _____________ _____________ _____________ _____________ TOTAL EDUCATIONAL PROGRAMS 3,329.86 2,475.83 854.03- 25.6- 6,500.00 4,024.17- 61.9-

_____________ _____________ _____________ _____________ _____________ INSURANCE 63810 LIABILITY INSURANCE 11,702.50 12,097.06 394.56 3.4 11,500.00 597.06 5.2 63820 WORKER'S COMPENSATION INSURANCE 51,182.50 55,860.41 4,677.91 9.1 45,949.00 9,911.41 21.6

_____________ _____________ _____________ _____________ _____________ TOTAL INSURANCE 62,885.00 67,957.47 5,072.47 8.1 57,449.00 10,508.47 18.3

_____________ _____________ _____________ _____________ _____________ RADIO MAINTENANCE & REPAIR 63910 RADIO REPAIR/MAINTENANCE 83.79 165.78 81.99 97.9 650.00 484.22- 74.5- 63920 SPEC.PURPOSE EQUIP.REPAIR/MAINT. 1,354.54 912.11 442.43- 32.7- 4,000.00 3,087.89- 77.2-

_____________ _____________ _____________ _____________ _____________ TOTAL RADIO MAINTENANCE & REPAIR 1,438.33 1,077.89 360.44- 25.1- 4,650.00 3,572.11- 76.8-

_____________ _____________ _____________ _____________ _____________ MISCELLANEOUS 64010 HAZARD ABATEMENT 12,961.08 115.06 12,846.02- 99.1- 17,500.00 17,384.94- 99.3- 64020 MISCELLANEOUS SUPPLIES/EXPENSES 1,173.73 750.16 423.57- 36.1- 1,000.00 249.84- 25.0- 64030 PERMITS & FEES 7,707.09 9,538.97 1,831.88 23.8 4,436.00 5,102.97 115.0 64040 COST OF ASSESSING AVAILAB. CHGS. 91.02 0.00 91.02- 100.0- 0.00 0.00 0.0 64050 RENT EXPENSE - LA SALLE BANK 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL MISCELLANEOUS 21,932.92 10,404.19 11,528.73- 52.6- 22,936.00 12,531.81- 54.6-

_____________ _____________ _____________ _____________ _____________ DEPRECIATION 64110 DEPRECIATION-FIRE 0.00 57,348.32 57,348.32 0.0 70,000.00 12,651.68- 18.1-

_____________ _____________ _____________ _____________ _____________ TOTAL DEPRECIATION 0.00 57,348.32 57,348.32 0.0 70,000.00 12,651.68- 18.1-

_____________ _____________ _____________ _____________ _____________ GENERAL ALLOCATION 64210 OFFICE REIMBURSEMENT 23,840.91 23,117.22 723.69- 3.0- 30,823.00 7,705.78- 25.0-

_____________ _____________ _____________ _____________ _____________ TOTAL GENERAL ALLOCATION 23,840.91 23,117.22 723.69- 3.0- 30,823.00 7,705.78- 25.0-

_____________ _____________ _____________ _____________ _____________ CAPITAL EXPENDITURES 64310 CAPITAL EXPENDITURES 0.00 0.00 0.00 0.0 0.00 0.00 0.0 64311 CAPITAL EXPENDITURE FOR GASB34 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL CAPITAL EXPENDITURES 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ LOSS ON ASSETS - FIRE TOTAL LOSS ON ASSETS - FIRE 0.00 0.00 0.00 0.0 0.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ INTEREST EXPENSE - FIRE

156




64510 INTEREST EXPENSE - OTHER 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________

TOTAL INTEREST EXPENSE - FIRE 0.00 0.00 0.00 0.0 0.00 0.00 0.0 _____________ _____________ _____________ _____________ _____________

OTHER EXPENSE 64610 TRANSFER OUT TO OTHER FUND 0.00 360,000.00 360,000.00 0.0 360,000.00 0.00 0.0

_____________ _____________ _____________ _____________ _____________ TOTAL OTHER EXPENSE 0.00 360,000.00 360,000.00 0.0 360,000.00 0.00 0.0

TOTAL EXPENSES 1,312,916.83 1,712,868.17 399,951.34 30.5 2,001,962.00 289,093.83- 14.4- ============= ============= ============= ============= =============

NET INCOME (LOSS) 295,126.50- 740,557.91- 445,431.41- 150.9 366,262.00- 374,295.91- 102.2 ============= ============= ============= ============= =============

1,352,868.17 39,951.34 3% 1,641,962 9.8%121,396.67

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5. D.


M E M O R A N D U M




SUBJECT: QUARTERLY INVESTMENT REPORT






The District’s Policy for Investment of Surplus Funds is set forth in the attached Resolution No. 1-96. In accordance with this policy Attachment 2 contains a copy of the latest Local Agency Investment Fund (LAIF) remittance advice indicating the amount invested and the rate of return. The District’s surplus funds are invested in accordance with this policy and the District is able to meet its anticipated expenditure requirements for the next subsequent six months.

FISCAL INFORMATION


ATTACHMENTS

Attachment 1 – Resolution No. 1-96 Attachment 2 – LAIF Remittance Advice

158

159

RGross

Text Box

RGross

Typewritten Text

Attachment 1 - Resolution 1-96

RGross

Typewritten Text

4/15/2015 Untitled Page

http://laif.sco.ca.gov/Result.aspx 1/1

BETTY T. YEE

California State Controller

LOCAL AGENCY INVESTMENT FUNDREMITTANCE ADVICE

Agency NameRUNNING SPRINGS WATER DISTRICT

Account Number 90-36-002

As of 04/15/2015, your Local Agency Investment Fund account has been directly creditedwith the interest earned on your deposits for the quarter ending 03/31/2015.

Earnings Ratio .00000712637778462

Interest Rate 0.26%

Dollar Day Total $ 136,312,893.64

Quarter End Principal Balance $ 1,511,375.90

Quarterly Interest Earned $ 971.42

161

ATTACHMENT 2

93939.00002\9682920.1

BEST BEST & KRIEGER ATTORNEYS AT LAW

April 9, 2015

Memorandum

TO: WATER PURVEYOR CLIENTS

FROM: BEST BEST & KRIEGER LLP

RE: SOLUTIONS FOR ADDRESSING THE IMPENDING WATER SHORTAGE REGULATIONS AND RESTRICTIONS

For the first time in California’s history, urban water suppliers will soon be required to comply with new mandatory restrictions aimed at achieving a statewide 25 percent reduction in potable urban water use. Under an executive order (the “Order”) issued by Governor Jerry Brown on April 1, 2015, the State Water Resources Control Board (the “Water Board”) will develop, impose and enforce the mandatory water reduction measures, which will apply to local agencies that supply water to cities and towns across California. The Order and resulting Water Board regulations come as water supplies continue to decline due to the severe drought gripping the state.

EXECUTIVE ORDER

The Order calls on public agencies that manage or deliver water to implement a variety of measures. It also exempts the state from compliance with aspects of water quality plans and the California Environmental Quality Act (“CEQA”) when undertaking certain actions necessary to make water immediately available during the drought. The Order includes a number of new provisions for conserving water, including:

A requirement that the Water Board impose restrictions to achieve a collective 25 percentreduction statewide in potable urban water use through February 28, 2016.

A statewide initiative, led by the Department of Water Resources (“DWR”), to replace 50million square feet of lawns and ornamental turf with drought tolerant landscapes.

Restrictions to be imposed by the Water Board requiring that all commercial, industrial,and institutional properties, such as campuses, golf courses and cemeteries, immediatelyimplement water efficiency measures to reduce potable water usage.

A requirement that the Water Board direct urban water suppliers to develop ratestructures and other pricing mechanisms to maximize water conservation consistent withthe new statewide water restrictions. Potential mechanisms include, but are not limited to,surcharges, fees and penalties. The Water Board must adopt emergency regulations toimplement this directive. The California Public Utilities Commission is also requested totake similar action with respect to investor-owned utilities that provide water services.

A ban on irrigation with potable water of ornamental grass on public street medians, to beimposed by the Water Board.

5. E.

162

- 2 - 93939.00002\9682920.1


A requirement that DWR update the State Model Water Efficient Landscape Ordinancethrough expedited regulation. The updated ordinance must increase water efficiencystandards for new and existing landscapes through more efficient irrigation systems,greywater usage, onsite storm water capture, and by limiting the portion of landscapesthat can be covered in turf. It also will require reporting on the implementation andenforcement of local ordinances, with required reports due by December 31, 2015.

A prohibition, to be imposed by the Water Board, on irrigation with potable water on newhomes and developments unless water-efficient drip irrigation systems are used.

A requirement that the Office of Emergency Services and the Department of Housing andCommunity Development work jointly with counties to provide temporary assistance,under certain conditions, for people moving from housing units due to a lack of potablewater.

WATER BOARD REGULATORY FRAMEWORK

In response to the Governor’s Executive order, on April 7, 2015, the Water Board issued the draft framework for forthcoming emergency regulations designed to help the state conserve water in the face of severe drought. The framework places 411 urban water providers into four tiers of required conservation levels. The tier classifications range from 10 percent to 35 percent. Assignments to these “conservation standards” are based on each of the water suppliers’ per capita usage in September 2014. Clarification on these assignments may be forthcoming from the Water Board as the regulations are developed. Based on the current assignments, areas with high per capita use must achieve proportionally greater reductions than those with low use. At the low end, 18 water suppliers must achieve 10 percent potable water savings, while 126 must achieve 20 percent, 132 must achieve 25 percent, and 135 must achieve 35 percent.

Under the proposal, compliance by the 411 urban water suppliers would be assessed for the period of June 2015 through February 2016. Enforcement tools may include warning letters, orders for information, cease and desist orders, and fines of up to $10,000 for each day out of compliance. In addition, the draft framework includes new reporting requirements to assess compliance by commercial, industrial and institutional sector customers and actions taken by urban water suppliers to reduce water usage in these sectors.

The framework also addresses the 2,600 “small water suppliers” in the state that serve fewer than 3,000 customers and deliver less than 3,000 acre-feet of water annually. The framework proposes that they be uniformly required to achieve a 25 percent potable water savings compared to their 2013 usage. For the first time, these smaller suppliers would have to report their water use and conservation measures to the Water Board in the form of a one-time report due 180 days after the effective date of the new emergency regulations. The same enforcement tools as those used for larger urban suppliers could come into play.

The Water Board also will consider adding requirements for large landscape users such as colleges, golf courses and cemeteries that are not served by the type of water suppliers discussed above to achieve the 25 percent statewide reduction in potable urban water use.

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Public agencies may submit comment letters to the Water Board regarding the draft regulatory framework and the regulations to be adopted. The Water Board seeks feedback on the draft regulatory framework, as well as other ideas for structuring a 25 percent reduction in potable water use. The first round of comments on the regulatory framework for the draft regulations will be due fast ─ April 13, 2015. It will be a strict deadline, according to Water Board staff. Public agencies will have another week to comment when the draft regulations are released April 17, 2015. But the first phase will be important for trying to turn the tide on any big ticket items. Comments and ideas must be submitted to Jessica Bean at [email protected] by April 13, 2015.

OFFICE OF ADMINISTRATIVE LAW

On March 27, 2015, the Office of Administrative Law approved re-adoption of three emergency regulations previously adopted by the Water Board in response to the continuing drought. Among those emergency regulations that will continue in effect until December 23, 2015, are the following:

The application of potable water to outdoor landscapes during and within 48 hours aftermeasurable rainfall is prohibited

The serving of drinking water at eating or drinking establishments, other than uponrequest, is prohibited.

Operators of hotels and motels shall provide guests with the option of choosing to havetheir towels and linens laundered daily.

Urban water suppliers must implement all requirements and actions of the stage of itswater shortage contingency plan that include mandatory restrictions on the number ofdays for outdoor irrigation of ornamental landscapes or turf with potable water.

This memorandum addresses individual questions that BB&K’s water purveyor clients have encountered since the recent Order and the draft regulatory framework were issued. As always, however, because each agency has its own unique needs and statutory requirements, we recommend that public agencies consult with their BB&K attorney prior to taking any action to address water shortage challenges and compliance with any regulations that may be adopted by the Water Board.

WATER SHORTAGE ISSUES AND SOLUTIONS

Section 1. Adopting Water Conservation Programs

What are the notice and procedural requirements for adopting or amending a water conservation program?

A public agency that supplies water may adopt at any time, by ordinance or resolution, a conservation program to reduce the quantity of water used by persons within its service area. Public agencies further have the power to establish

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regulations to effectuate the purposes of a water conservation program.1 Many public agencies already have water conservation regulations in place. We strongly recommend that public agencies review existing water conservation policies and regulations to determine what revisions may be needed to meet the proposed mandatory water cutbacks to be established by the Water Board.

As discussed below, if a public agency wishes to preserve the authority to impose fines or penalties for violations of its water conservation regulations, it is recommended that the any such regulations be adopted by ordinance. To adopt or revise a water conservation program under Water Code sections 375 et seq., a public agency must:

hold a noticed public hearing prior to adopting/revising the waterconservation program;2

publish a notice of the hearing in the board or council agenda; however, togain wider notification of the proposed regulations within its service area,agencies may desire to publish the notice in a newspaper of generalcirculation at least one time seven days prior to the hearing;3 and

adopt a resolution or ordinance making appropriate findings of necessityand implementing the water conservation program.4

Adoption of the resolution or ordinance is subject to specific publication and/or posting requirements. An agency may choose between two alternatives to meet these requirements:

publish the full resolution or ordinance within ten days of adopting theresolution or ordinance once in a newspaper of general circulation which isprinted, published, and circulated in the agency’s boundaries. If there is nosuch newspaper, the ordinance or resolution must be posted within ten daysafter its adoption in three public places within the agency’s boundaries;5 or

at least five days prior to the public hearing for the adoption: (a) publish asummary of the resolution or ordinance in a newspaper of generalcirculation; and (b) post a certified copy of the full text of the resolution orordinance in the office of the governing body of the agency; and

within 15 days after the adoption of the resolution or ordinance: (a) publisha summary of the resolution or ordinance, together with the names of thosegoverning board members voting for and against it; and (b) post a certified

1 Cal. Water Code §§ 375-378. 2 Cal. Water Code § 375(a). 3 See Cal. Gov’t Code § 6060; Cal Water Code § 352. 4 Cal. Water Code § 375(a). 5 Cal. Water Code § 376; Cal Gov’t Code § 606. Alternatives to publication of the full resolution or ordinance are set forth in Water Code section 376(b) & (c).

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copy of the full text of the resolution or ordinance in the office of the governing body of the agency, together with the names of those governing board members voting for and against it.

The resolution or ordinance is effective immediately upon adoption.6

May a public agency impose monetary fines and penalties for noncompliance with a water conservation program?

Yes. Violations of requirements of water conservation regulations may be subject to monetary fines and penalties and/or prosecuted as misdemeanors.7 If prosecuted as a misdemeanor, upon conviction the person may be punished by imprisonment in the county jail for not more than thirty days, or by fine not exceeding one thousand dollars, or by both.8 However, where a violation would otherwise be considered an infraction, the administrative fine or penalty may not exceed the maximum fine or penalty amounts for infractions set forth in California Government Code sections 25132(b) and 36900(b)—one hundred dollars for a first violation of the water conservation resolution or ordinance, two hundred dollars for a second violation of the resolution or ordinance, and not to exceed five hundred dollars for each additional violation of the same resolution or ordinance.9

Alternatively, a public agency may adopt civil administrative fines and penalties for violations of water conservation regulations adopted by an ordinance that would not otherwise be considered an infraction. Civil administrative fines and penalties are not subject to the same statutory limitations on the amount of the fine or penalty that may be imposed. Civil administrative fines and penalties imposed by ordinance, however, must not be “excessive,” as determined on a case-by-case basis.10 If civil administrative fines or penalties are adopted, the local agency must establish by ordinance administrative procedures that will govern the imposition, enforcement, collection, and administrative review of such fines and penalties.11 These procedures may be incorporated into the public agency’s water conservation regulations.

Revenues from fines and penalties are unrestricted and therefore may be used for any purpose of a public agency, including funding water conservation and water

6 Cal. Water Code § 376(a). 7 Cal. Const. art. X, § 2; Cal. Water Code §§ 100, 104, 105, 106, 350-358, 375-377; Cal. Gov’t Code §36900 (violation of a city ordinance is a misdemeanor unless by ordinance it is made an infraction). 8 Cal. Water Code § 377. 9 Cal. Gov’t Code § 53069.4. “[C]ivil penalties may have a punitive or deterrent aspect, [but] their primary purpose is to secure obedience to statutes and regulations imposed to assure important public policy objectives.” Kizer v. County of San Mateo, 53 Cal. 3d 139, 147-148 (1991). 10 U.S. Const., amend. VIII; Cal. Const. art. I, § 17; Hale v. Morgan, 22 Cal. 3d 388, 404 (1978). “The touchstone of the constitutional inquiry under the Excessive Fines Clause is the principle of proportionality: The amount of the forfeiture must bear some relationship to the gravity of the offense that it is designed to punish. [Citations.] . . . [A] punitive forfeiture violates the Excessive Fines Clause if it is grossly disproportional to the gravity of a defendant’s offense.” U.S. v. Bajakajian, 524 U.S. 321, 336-337 (1998). 11 Cal. Gov’t Code § 53069.4(b).

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use efficiency programs, such as ornamental turf removal and appliance rebate programs

May a public agency adopt regulatory fees to pay for the enforcement of its water conservation resolution or ordinance?

Yes. A public agency may adopt regulatory fees to pay for the regulation and enforcement of its water conservation resolution or ordinance. Regulatory fees must be structured to ensure that they do not exceed the cost of the regulatory activities for which they are imposed—e.g., performing investigations, inspections, and administrative enforcement—and may not be used for unrelated revenue purposes.12 An agency should contact its legal counsel to ensure such regulatory fees are properly structured or they may otherwise be classified as a tax pursuant to Proposition 26.

Are such monetary fines and penalties and regulatory fees subject to the notice and protest provisions of Proposition 218?

No. Assuming the monetary fines and penalties and regulatory fees are properly structured and included in a resolution or ordinance to be adopted or amended by a public agency, the agency need only provide notice of the public hearing, make findings regarding the necessity of such water conservation measures, and comply with the publication requirements as outlined above.13 If regulatory fees proposed to be adopted are not included in a water conservation resolution or ordinance, or any amendment thereto, we recommend the agency hold a public hearing and adopt a separate ordinance or resolution, publish notice of the hearing in accordance with Government Code section 6062a—two publications, with at least 5 days intervening between the dates of the first and last publication (not counting the publication dates) in a newspaper regularly published once a week or oftener.14

Section 2. Declaring a Water Shortage Emergency

What are the notice and procedural requirements for declaring a Water Shortage Emergency?

12 See. Cal. Const. art. X, § 2; Cal. Const. art. XIII C, § (1)(e)(3); Cal. Const. art. XI, § 7; Cal. Water Code §§ 100, 104, 105, 106, 350-358, 375-377; Cal. Gov’t Code § 50076; Pajaro Valley Water Mgmt. Agency v. Amrhein (2007) 150 Cal. App. 4th 1364, 1390-1391; Carlton Santee Corp. v. Padre Dam Mun. Water Dist. (1981) 120 Cal. App. 3d 14, 24 (1981); Swanson v. Marin Mun. Water Dist., 56 Cal. App. 3d 512, 519 (1976). The power to regulate includes the concomitant power to levy fees to generate revenue to support the regulatory program. See Kern County Farm Bureau v. County of Kern, 19 Cal. App. 4th 1416 (1993) (upholding regulatory fee imposed to reduce illegal waste disposal); Carlton, 120 Cal. App. 3d 24-26 (sewer connection fee to regulate impacts to limited resources upheld). Special districts are public corporations and possess certain limited regulatory powers as conferred by the legislature. An agency created by the state legislature may adopt resolutions or ordinances, the violation of which is a misdemeanor pursuant to legislative enactment. See Younger v. County of El Dorado, 5 Cal. 3d 480, 496-498 (1971); Trimont Land Co. v. Truckee Sanitary Dist. Graf v. San Diego Unified Port Dist., 205 Cal. App. 3d 1189, 1195-96 (1988). 13 See Pajaro Valley Water Mgmt. Agency v. Amrhein, 150 Cal. App. 4th 1364, 1390-1391 (2007); Cal. Water Code §§ 375-377. 14 Cal. Gov’t Code §§ 66018, 6602a.

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A public agency may declare a water shortage emergency “whenever it finds and determines that the ordinary demands and requirements of water consumers cannot be satisfied without depleting [its] water supply . . . to the extent that there would be insufficient water for human consumption, sanitation, and fire protection.”15 A “water shortage emergency condition” includes both an immediate emergency, in which a public agency is unable to meet its customers’ needs, and a threatened water shortage, in which a public agency determines that its supply cannot meet an increased future demand.16

Pursuant to Water Code sections 350 et seq., unless an immediate emergency exists, such as a broken pipe or dam failure, to declare a water shortage emergency a public agency must:

hold a noticed public hearing prior to declaring the water shortageemergency;17

publish notice of the hearing once in a newspaper of general circulationwhich is printed, published, and circulated in the agency’s boundaries or, ifnone, in the county in which the agency is located;18 and

upon the declaration of a water shortage emergency, adopt and enforceregulations and restrictions governing the quantity of water that may bedelivered and used by persons within its service area or jurisdiction for thepurpose of conserving the water supply of the agency for the greatest publicbenefit, with particular regard for domestic use, sanitation, and fireprotection.19

After determining the quantity of water necessary for these purposes, the public agency’s regulations may establish priorities in the use of water for other purposes.20 The regulations and restrictions may include the right to deny new service connections, the right to discontinue service to customers violating the regulations and restrictions, and provisions for the enforcement by discontinuing service to customers willfully violating the regulations and restrictions.21 Such regulations and restrictions are required to remain in effect until the water supply available for distribution within the service area or jurisdiction has been replenished or augmented.22

15 Cal. Water Code § 350. 16 San Diego County Water Auth. v. Metro. Water Dist. of S. Calif., 117 Cal. App. 4th 13 (2004); Swanson, 56 Cal. App. 3d at 520 (1976) (water district is empowered to maintain an appropriate reserve of water to meet future needs and does not have to empty its reservoir before undertaking conservation measures). 17 Cal. Water Code §§ 351, 352. 18 Cal. Water Code § 352; Cal. Gov’t Code § 6061. 19 Cal. Water Code § 353; see Swanson, 56 Cal. App. 3d 512. 20 Cal. Water Code § 354. 21 Cal. Water Code § 356. 22 Cal. Water Code § 355. In the context of when a water shortage emergency is declared, “replenished” refers to a situation where the water supply has already been depleted; whereas “augmented” refers to a situation where the

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If the Governor declares the drought state of emergency over, must a public agency similarly declare that its water shortage emergency is over?

No. Water providers have broad discretion in meeting water shortage emergencies. A “water shortage emergency condition” includes both an immediate emergency, in which a public agency is unable to meet its customers’ needs, and a threatened water shortage, in which a public agency determines that its supply cannot meet an increased future demand.23 In Building Industry Association of Northern California v. Marin Municipal Water District, 235 Cal. App. 3d 1641 (1991), the court upheld an indefinite moratorium on new water service connections which the district projected could last from five to ten years.24 “The Water Code thus permits a water moratorium to continue until the water supply has been replenished or augmented; it places no other limit on the length of the moratorium.”25

May a public agency impose monetary fines and penalties for noncompliance with the regulations and restrictions adopted following the declaration of a water shortage emergency?

Yes.26 See discussion in Section 1 above.

May a public agency adopt regulatory fees to pay for its water conservation regulatory program during a water shortage emergency?

Yes.27 See discussion in Section 1 above.

Are such monetary penalties and regulatory fees subject to the notice and protest provisions of Proposition 218?

No.28 See discussion in Section 1 above.

water supply has not yet been depleted, but increased demand could not be met without depleting the water supply in the future and is therefore in need of being augmented. Swanson, 56 Cal. App. 3d at 520. 23 Swanson, 56 Cal. App. 3d at 519-520 (1976); Bldg. Indus. Ass’n of N. Calif. v. Marin Mun. Water Dist., 235 Cal. App. 3d 1641, 1646 (1991); San Diego County Water Auth., 117 Cal. App. 4th at 19 (2004). 24 Bldg. Indus. Ass’n of N. Calif., 235 Cal. App. 3d at 1644. 25 Ailanto Prop. v. City of Half Moon Bay, 142 Cal. App. 4th 572, 591 (2006) (emphasis added). 26 See Cal. Const. art. X, § 2; Cal. Water Code §§ 100, 104, 105, 106, 350-358, 375-377. 27 See id. 28 Id.; Cal. Water Code § 356.

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Section 3. Conservation-based Water Rates

May a public agency use a tiered, inclining block rate, or allocation-based water rate structure to encourage conservation?

Yes. Public agencies may adopt water rates structured to encourage water conservation and water use efficiency in the form of tiered or inclining block rates or allocation based water rates. In doing so, however, a public agency must comply with both the procedural and substantive requirements of Proposition 218.29 The rates must be structured in such a way as to internalize the costs of high water use without exceeding the amount required to provide the water service.30 Allocation-based water rates (also referred to as budget-based rates) must also comply with certain statutory requirements.31

As previously noted, the Order included a requirement that the Water Board direct urban water suppliers to develop rate structures and other pricing mechanisms to maximize water conservation consistent with the new statewide water restrictions. Potential mechanisms include, but are not limited to, surcharges, fees and penalties. Further direction from the Water Board may be forthcoming on additional options available to public agencies regarding these funding mechanisms to encourage and enforce water conservation.

Notwithstanding the forgoing, in Capistrano Taxpayers Association v. City of San Juan Capistrano, the Fourth District Court of Appeal is currently considering the question of what data or evidence a public agency must provide to demonstrate that its tiered water rate structure complies with the substantive requirements of Proposition 218. At the time this memorandum was drafted, the opinion in that case had not been issued. The court has until April 21, 2015, to render its opinion. We recommend that you consult your BB&K attorney regarding the outcome of this case and the impact, if any, that it may have on your current or any proposed changes to your water rate structure.

The adoption of any new or revised water rate structure may need to be done in conjunction with the adoption of a new or any amendments to a water conservation resolution or ordinance if the proposed water conservation regulations impact the methodology32 for calculating the rates to be imposed by a local agency. By way of example, if the proposed regulations authorize changes in the tier widths of the rates to be imposed during specified water shortage stages, the implementation of

29 Cal. Const. art. XIII D, §6; City of Palmdale v. Palmdale Water Dist., 198 Cal. App. 4th 926, 936-937 (2011); Cal. Water Code §§ 370-374; see also Brydon v. E. Bay Mun. Util. Dist. 24 Cal. App.4th 178, 193-95 (1994) (inclining block rates are consistent with California Constitution article X, section 2 and article XIII A, section 4). 30 City of Palmdale, 198 Cal. App. 4th at 936-937; see Pajaro Valley Water Mgmt. Agency v. Amrhein, 150 Cal. App. 4th 1364, 1390 (2007). 31 See Cal. Water Code §§370-374. 32 A change in methodology for calculating rates that results in a customer paying more is an increase in water service fees. Cal. Gov’t Code § 53750(h). Any increase in water service fees must comply with the substantive and procedural provisions of Proposition 218. Cal. Const. art. XIII D, § 6(a).

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any change to such tier widths could not be implemented unless the local agency complied with the notice and public hearing requirements of Proposition 218.

Section 4. Water Supply and Demand Analyses

Will water conservation measures affect the analyses prepared for Water Supply Assessments, Written Verifications, and other water supply analyses?

Yes. For projects subject to the Water Supply Assessment (“WSA”) and/or Written Verification (“WV”) requirements of Water Code section 10910 et seq. and Government Code section 66473.7, respectively, the generally applicable standard is whether the retail water system’s total projected supplies available during normal, single-dry and multiple dry years during a twenty-year projection will meet the projected water demand associated with the proposed project, in addition to the system’s existing and planned future uses.33 Water conservation measures will affect both water demand and supply calculations, which in turn may significantly influence analyses prepared under the WSA/WV statutes. Water supply analyses prepared under the California Environmental Quality Act (“CEQA”) should also account for these factors. In any case, the interplay between conservation and water supply and demand analyses must be carefully scrutinized.

CONCLUSION

As referenced above, there are certain requirements under Proposition 218 that may impact water rates designed to encourage water conservation and water use efficiency.34 Similarly, the adoption of water conservation regulatory fees must comply with certain requirements under Proposition 26.35 Additionally, because each agency has its own unique needs and statutory requirements, we recommend that public agencies consult with their BB&K attorney prior to taking any action to address water shortage challenges and compliance with any regulations that may be adopted by the Water Board.

If you have any questions regarding the above or would like assistance in preparing and submitting comments to the Water Board on the draft regulatory framework or regulations, declaring a Water Shortage Emergency, developing a Water Conservation Program resolution or ordinance, or implementing revised water service rates and charges, water conservation regulatory fees, or fines and penalties, please do not hesitate to contact BB&K for assistance.

KELLY J. SALT PAETER E. GARCIA STEVEN M. ANDERSON DEB KOLLARS

33 See Cal. Water Code § 10910(c)(3-4); Cal. Gov’t. Code §§ 66473(a)(2) & (b)(1). 34 See Cal. Const. art. XIII D, §6. 35 See Cal. Const. art. XIII C, §1(e)(3).

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