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2015_06_25_board Costa Mesa Sanitary District ... an Independent Special District AGENDA Michael Scheafer President Arthur Perry Vice President Robert Ooten Secretary Arlene Schafer Assistant Secretary James Ferryman Director Public Comments. Any member of the public may address the Board. Speakers on agenda items should identify themselves to the Deputy Clerk before the meeting so that their input can be provided at the time the item is considered. Speakers on non-agenda items will be heard under Public Comments. Pursuant to State law, the Board may not discuss or take action on non-agenda items except under special circumstances. Speakers must limit their remarks to three minutes or as decided upon by the Presiding Officer. The Presiding Officer reserves the right to declare any speaker out of order. Obtaining Agenda Materials: The public is entitled to copies of all documents that are made part of the agenda packet. If any document or other writing pertaining to an agenda item is distributed to all or a majority of the Board after the packet is prepared, a copy of that writing may be obtained at the District offices at 628 W. 19th Street, Costa Mesa, California. The Deputy Clerk of the District may be contacted at (949) 645-8400. In Compliance with ADA: Contact Noelani Middenway, (949) 645-8400, 48 hours prior to meeting if assistance is needed (28 CFR 35.102.35.104 ADA Title II). Regular Meeting - Thursday, June 25, 2015 I. CALL TO ORDER II. PLEDGE OF ALLEGIANCE III. INVOCATION IV. ROLL CALL (If absences occur, consider whether to deem those absences excused based on facts presented for the absence - such determination shall be the permission required by law.) V. Ceremonial Matters and Presentations Recognizing Denise Martinez, Orange County Sanitation District Senior Human Resources Analyst for assisting the District on personnel matters for the past eight months. VI. Announcement of Late Communications NOTE: Unless directed otherwise by the Board of Directors, all actions shall be based on/memorialized by the latest document submitted as a late communication. VII. PUBLIC COMMENTS This time has been set aside for persons in the audience to make comments on items within the subject matter jurisdiction of the Costa Mesa Sanitary District that are not listed on this agenda. Members of the public will have the opportunity to address the Board of Directors about all other items on this agenda at the time those items are considered. Under the provisions of the Brown Act, the Board of Directors is prohibited from taking action on oral requests but may refer the matter to staff or to a subsequent meeting. The Board of Directors will respond after public comment has been received. Please state your name. Each speaker will be limited to four (4) continuous minutes. VIII. CONSENT CALENDAR All matters listed on the consent calendar are considered to be routine and may be acted upon by one motion after public comment has been received. Only Board of Directors may pull an item for discussion. Reading of resolutions is waived and they will be adopted and numbered. Now is the time for those in the audience who wish to speak to items listed on the consent calendar. Each speaker will be limited to four (4) continuous minutes of comment on the consent calendar as a whole. 1. Board of Directors Study Session Meeting Minutes of May 12, 2015 Recommendation: That the Board of Directors approve and file. 2. Board of Directors Regular Meeting Minutes of May 28, 2015 Recommendation: That the Board of Directors approve and file. 3. Occupancy Report and Payment to CR&R Environmental Services Recommendation: That the Board of Directors: 1. Accepts the occupancy count as presented using 21,820 as the correct number of active units. 2. Direct staff to prepare a warrant to CR&R Environmental Services in the amount of $194,315.83 to be ratified in the June 2015 warrant list, for May 2015 collection. 4. Contract Payment to CR&R Environmental Services for Recycling & Disposal Services Recommendation: That the Board of Directors approves payment to CR&R Environmental Services for recycling and disposal services for the month of May 2015. 5. Adoption of a Warrant Resolution No. CMSD 2015-12 Approving District Warrant Registers Recommendation: That the Board of Directors adopt Warrant Resolution No. CMSD 2015-12 approving District warrants for the Month of May 2015 in the amount of $664,992.56. 6. Directors' Compensation and Reimbursement of Expenses Recommendation: That the Board of Directors approves Directors’ compensation and reimbursement of expenses for the month of May 2015. 7. Sewer Lateral Assistance Program (SLAP) Update Recommendation: That the Board of Directors approve and file. 8. Investment Report for the Month of May 2015 Recommendation: That the Board of Directors approves the Investment Report for the month of May 2015. ------------------------------- END OF CONSENT CALENDAR------------------------------- IX. PUBLIC HEARINGS 9 Consideration of Solid Waste Annual Charges for FY 2015-16 to be Collected with the General Taxes A. Presentation of Report B. Open Public Hearing C. Close Public Hearing D. Recommendation: That the Board of Directors Adopt Resolution No. 2015-865 confirming the solid waste annual charges for FY 2015-16 to be collected with the general taxes and direct the District Clerk to File with County Auditor. 10 Consideration of Wastewater Annual Charges for FY 2015-16 to be Collected with the General Taxes A. Presentation of Report B. Open Public Hearing C. Close Public Hearing D. Recommendation: That the Board of Directors Adopts Resolution No. 2015-866 confirming the wastewater annual charges for FY 2015-16 to be collected with the general taxes and direct the District Clerk to File with County Auditor. 11 Adoption of Ordinance No. 105 Confirming Annual Charges for Solid Waste and Wastewater for 2015-16 Recommendation: That the Board of Directors adopt Ordinance No. 105 confirming annual charges for Solid Waste and Wastewater for 2015-16. 12 Ordinance No. 106 - Board of Directors Compensation A. Presentation of Report B. Open Public Hearing C. Close Public Hearing D. Recommendation: That the Board of Directors Adopts Ordinance No. 106 increasing Board compensation from $221.00 to $295.00 per day, not to exceed six days in a calendar month, to be effective August 24, 2015. X. GENERAL MANAGER 13. Resolution No. 2015-867 Adopting the Budget for FY 2015-16 and 2016-17 Recommendation: That the Board of Directors approves Resolution No. 2015-867 adopting the Budget for FY 2015-16 and 2016-17. 14. Project #101 Westside Pump Station Abandonment Design and Engineering Phase Recommendation: That the Board of Directors approves contract administration services from Robin B. Hamers & Associates, Inc. for $64,899 for the two year design and engineering phase of Project 101. 15. Independent Special Districts of Orange County Proposed Bylaws Modifications Recommendation: That the Board of Directors authorizes President Scheafer to vote on the Board’s behalf approving the proposed bylaws modifications. 16. Rewarding Ideas Program Recommendation: That the Board of Directors approves rewarding Jose (Tony) Gomez, SCADA Technician/Industrial Electrician, $100 for his idea to improving the response time and efficiencies for connecting mobile generators to sewer pump stations during power outages. 17. California Special Districts Association 2015 Board Elections Southern Network, Seat A Recommendation: That the Board of Directors vote for one candidate to represent CSDA’s Southern Network, Seat A. 18. Resolution No. 2015-868 adopting CalPERS Plan Amendment Recommendation: That the Board of Directors adopt Resolution No. 2015- 868 adopting the Employer Paid Member Contribution of 0% for Classic Second Tier Miscellaneous Members effective August 28, 2011. XI. ENGINEER'S REPORTS 19. Project Status Report Recommendation: That the Board of Directors receive and file the report. XII. TREASURER'S REPORTS 20. Statement of Investment Policy for Fiscal Year 2015-16 & Adoption of Resolution No. 2015-869 Recommendation: That the Board of Directors adopt Resolution No. 2015-869 approving the Policy and delegating the investment function to the District Treasurer for the 2015-16 fiscal year. 21. Agreement for Independent Audit Services Recommendation: That the Board of Directors approves awarding a contract to Rogers, Anderson, Malody & Scott for independent audit services in the amount of $29,460 for the fiscal years ending June 30, 2015, 2016 and 2017. XIII. ATTORNEY'S REPORTS XIV. LOCAL MEETINGS In accordance with AB 1234 (Gov. Code 53232.3), a report is required to be given by a Director for any meeting for which expense reimbursement of any kind is provided. Note: For meetings for which the per diem compensation is sought, the Operations Code provides that such compensation is authorized for each day's service rendered as a Director at the request of the Board (not to exceed six days in one month), and certain meetings are specified as being eligible as set forth in District Operations Code 3.01.030. For meetings not so listed, the Board must approve the service for it to be eligible for the per day compensation.) A. Orange County Sanitation District (OCSD) - (Director Ferryman) Recommendation: That the Board of Directors accepts oral report. B. Santa Ana River Flood Protection Agency (SARFPA) - (Vice President Perry) Recommendation: That the Board of Directors accepts oral report. C. Independent Special Districts of Orange County (ISDOC) - (President Scheafer) Recommendation: That the Board of Directors accepts oral report. D. California Special Districts Association (CSDA) - (Assistant Secretary Schafer) Recommendation: That the Board of Directors accepts oral report. E. Special District Risk Management Authority (SDRMA) - (President Scheafer) Recommendation: That the Board of Directors accepts oral report. F. Other Meetings Qualifying for Reimbursement under CMSD Ordinance No. 55, Operations Code Section 3.01.030 Recommendation: That the Board of Directors accepts oral report. XV. OLD BUSINESS XVI. NEW BUSINESS XVII.ORAL COMMUNICATIONS AND DIRECTOR COMMENTS XVIII.ADJOURN TO CLOSED SESSION 22. Discuss litigation with legal counsel pursuant to Government Code Section 54956.9: (a) In regards to existing/anticipated litigation entitled Costa Mesa Sanitary District – Santa Ana Regional Water Quality Control Board Complaint No. R8-2015-0025. (b) Anticipated litigation – significant exposure to litigation pursuant to Government Code 5456.9(d)(2),(e)(1) [Number of potential cases: 1] XIX. RECONVENE TO OPEN SESSION 23. RECONVENE TO OPEN SESSION XX. ADJOURNMENT THE NEXT REGULAR MEETING OF COSTA MESA SANITARY DISTRICT BOARD OF DIRECTORS WILL BE HELD ON JULY 23, 2015 AT 5:30 P.M. IN THE DISTRICTS BOARD ROOM, 628 W. 19TH STREET. UPCOMING CMSD AND COMMUNITY EVENTS AND ACTIVITIES • 4th of July Holiday Observed – District administration and operations will be closed on Friday, July 3, 2015 in observance of the holiday. • Concerts in the Park – Every Tuesday July 7, 14, 21 & 28, 2015 at Fairview Park, Costa Mesa. Concerts begins at 6:00 pm. • Concert on the Green with Sligo Rags – Sunday, July 12, 2015 at Newport Beach Civic Center. Concert begins at 6:00 pm. • Shakespeare by the Sea: The Tempest – Saturday, July 18, 2015 at Bonita Canyon Sports Park, 1990 Ford Road, Newport Beach. Show begins at 7:00 pm • Shakespeare by the Sea: As You Like It – Sunday, July 19, 2015 at Bonita Canyon Sports Park, 1990 Ford Road, Newport Beach. Show begins at 7:00 pm • Implementation of Organics Recycling Program – June 22 through August 14, 2015. See when your organics cart will be delivered by visiting www.cmsdca.gov. Costa Mesa Sanitary District ... an Independent Special District Board of Directors Study Session Meeting Minutes of May 12, 2015 Item Number: 1. Recommendation/Notes: Recommendation: That the Board of Directors approve and file. ATTACHMENTS: Description Type Minutes - Study Session Meeting 2015-05-12 Backup Material COSTA MESA SANITARY DISTRICT MINUTES OF BOARD OF DIRECTORS STUDY SESSION MAY 12, 2015 ______________________________________________________________________ CALL TO ORDER The Board of Directors of the Costa Mesa Sanitary District met in study session on May 12, 2015 at 9:30 A.M. at 628 W. 19th Street, Costa Mesa. ROLL CALL DIRECTORS PRESENT: DIRECTORS ABSENT: Michael Scheafer, Arthur Perry, Robert Ooten, Arlene Schafer, James Ferryman None STAFF PRESENT: Scott Carroll, General Manager; Robin Hamers, District Engineer; Wendy Davis, Finance Manager; Noelani Middenway, District Clerk; Javier Ochiqui, Management Analyst; Elizabeth Pham, Management Assistant; Denise Martinez, Interim Administrative Services Manager OTHERS PRESENT: Dean Ruffridge, CR&R; Lawrence Jones, CR&R; Mike Carey, OCC; An Tran, OCWR; PUBLIC COMMENT – President Scheafer opened public comments. Seeing no one, he closed public comments. ITEMS OF STUDY 1. Recycling & Waste Diversion Reports – April 2015 Recommendation: That the Board of Directors receive and file the report. Javier Ochiqui, Management Analyst, provided report details. There were no questions or comments and the report was received. 2. Code Enforcement Officer Report – April 2015 Recommendation: That the Board of Directors receive and file the report. COSTA MESA SANITARY DISTRICT PAGE 2 MINUTES OF THE BOARD OF DIRECTORS STUDY SESSION HELD MAY 12, 2015 ______________________________________________________________________ Ed Roberts, Code Enforcement Officer, provided report details and discussed scavenging activity. Vice President Perry questioned if offenders names should be listed as part of the public record. Mr. Roberts indicated that he would research that further. President Scheafer indicated that the Board would expect that Mr. Roberts to keep a list of names to identify repeat offenders and directed Mr. Ochiqui to consult District counsel on the legality of listing offender’s names in the report. Discussion followed regarding enforcement of scavenging. There were no additional questions or comments and the report was received. 3. Amendment to Waste Disposal Agreement Recommendation: That the Board of Directors direct staff to bring this item back to the May 28, 2015 Board of Directors regular meeting for approval consideration. Elizabeth Pham, Management Assistant, provided details of the amendment to the 2009 Waste Disposal Agreement (WDA) that would allow for continued solid waste importation at the County landfills, allocation of future importation revenues and an extension of terms of the WDA through June 30, 2025. Ms. Pham noted that the District would receive a 1.48% allocation which is approximately $80,000 annually. General Manager Carroll noted that the District would receive revenues beginning in September 2016. An Pham, Orange County Waste & Recycling (OCWR), discussed a projected tonnage shortfall of 24 percent and noted that OCWR is looking at option to not raise landfill rates or reduce service. The Board of Directors directed staff to bring the item back to the regular Board meeting of May 25, 2015 for consideration. 4. OCC Recycling Center Expansion Update – Oral Report Recommendation: That the Board of Directors receive an oral report from Mike Carey. Mike Carey, Orange Coast College (OCC), reported a delay in the OCC Recycling Center Expansion. He indicated that a public meeting would be held on May 21, 2015 to discuss proposed student housing and the construction of a student center, and noted that the California Environment Quality Act (CEQA) and Environmental Impact Report (EIR) documents will be made available in early June, presented to COSTA MESA SANITARY DISTRICT PAGE 3 MINUTES OF THE BOARD OF DIRECTORS STUDY SESSION HELD MAY 12, 2015 ______________________________________________________________________ OCC’s Board in August, and construction anticipated to begin in December with a completion date approximately 12 to 16 months after the beginning of construction. 5. Job & Salary Survey Findings & Recommendations Recommendation: That the Board of Directors accept the reports from Koff & Associates and provide direction to staff for the FY 2015-16 & 2016-17 Budget. Georg Krammer, Koff & Associates, presented details of the classification and compensation study draft final report for the District. He discussed the process, methodology, and outcome of the study. Mr. Krammer provided recommendations of six title changes to more clearly reflect the level and scopes of work performed and establish consistency with the labor market and industry standards. He also recommended four reclassifications of positions working out of class due to level and scope of work currently being performed, which includes the following: • Administrative Assistant I to Management Analyst I • Management Analyst to Senior Management Analyst • Management Assistant to Management Analyst II • Sewer Maintenance Supervisor to Wastewater Maintenance Superintendent Director Ooten suggested using the term collections instead of wastewater. Discussion followed regarding the change of the term from sewer to wastewater. Mr. Kramer indicated that the District’s base salary market results are 3.4% above market and total compensation (salaries & benefits) results are 5.8% below market. He further discussed benefit findings of the comparator agencies, compensation structure and strategy development. Mr. Kramer recommended eliminating the District’s existing “seven step” compensation structure and implement a range structure that has a minimum, midpoint, and maximum salary range. Discussion followed regarding the compensation structure and the addition of 15 percent to the District’s cafeteria plan that pays for healthcare coverage. Mr. Kramer distributed information to the Board of Directors on the Board compensation for surrounding agencies. Denise Martinez, Interim Administrative Services Manager, provided details of the findings. General Manager Carroll requested direction from the Board to allow the recommended changes to be included in the budget. Discussion followed regarding transition from sewer to wastewater. The Board of Directors directed staff to change the term sewer to wastewater. COSTA MESA SANITARY DISTRICT PAGE 4 MINUTES OF THE BOARD OF DIRECTORS STUDY SESSION HELD MAY 12, 2015 ______________________________________________________________________ General Manager Carroll requested direction on the reclassification of the four recommended positions. Vice President Perry expressed concern regarding having open salary ranges and indicated that he preferred having a step process. The Board of Directors directed staff to reclassify the four recommended positions. Discussion followed regarding the District’s pay for performance system. The majority of the Board of Directors directed staff to approve using the open salary range, with Vice President Perry opposed. General Manager Carroll requested direction regarding adjusting the salary range for the identified positions who are below the market range. Discussion followed. The Board of Directors directed staff to move forward with adjusting the salary ranges. General Manager Carroll requested direction regarding increasing the cafeteria plan by 15%, which is equivalent to a total amount of $32,000. Vice President Perry expressed concern regarding “Cadillac Tax”. Discussion followed and Vice President Perry requested that staff provide information on the “Cadillac Tax” at an upcoming meeting. The Board of Directors directed staff to move forward with the recommended 15% increase to the cafeteria plan. General Manager Carroll requested direction regarding adjusting the Board of Directors compensation. Discussion followed. Director Ferryman suggested changing the per meeting compensation rate to $290; President Scheafer suggested $295; Secretary Ooten suggested staying at the current rate of $221. The Board of Directors concurred to direct staff to change the Board of Directors per meeting compensation rate from $221 to $295. General Manager Carroll noted that the Consumer Price Index (CPI) for 2015 is 0.1 COSTA MESA SANITARY DISTRICT PAGE 5 MINUTES OF THE BOARD OF DIRECTORS STUDY SESSION HELD MAY 12, 2015 ______________________________________________________________________ percent and requested direction from the Board of Directors on whether or not to approve incorporating the CPI into the budget. The Board of Directors directed staff to add the 0.1 CPI to the budget. President Scheafer recessed the meeting at 11:00 A.M. and reconvened at 11:06 A.M. 6. Trash Carts Stored in Alleys - Update Recommendation: That the Board of Directors receive and file the report. This item was continued. 7. Alkaline Battery Recycling Program – Final Results Recommendation: That the Board of Directors receive and file the report. General Manager Carroll indicated that the check presentations are being scheduled with the schools and dates will be circulated to the Board. 8. OC Waste & Recycling Coordinator’s Meeting – Update Recommendation: That the Board of Directors oppose AB 45 (Mullin) and direct staff to formally oppose this bill with State legislators. President Scheafer expressed opposition of AB 45. General Manager Carroll noted that the formal letter of opposition will be signed and personally discussed with the representatives in Sacramento during California Special Districts Association (CSDA) Legislative Days. Ms. Pham provided details of AB 45 which would mandate implementing a door to door house hold hazardous waste collection program for all residents. 9. Organics Ad Hoc Committee Update – Oral Report Recommendation: That the Board of Directors receive an oral report from Secretary Ooten. This item was continued. 10. Project #101 Westside Pump Station Abandonment Design and Engineering Phase – Oral Report Recommendation: That the Board of Directors consider options for the design and engineering phase of Project #101 - Westside Pump Station Abandonment. President Scheafer moved this item to be discussed after item 5. COSTA MESA SANITARY DISTRICT PAGE 6 MINUTES OF THE BOARD OF DIRECTORS STUDY SESSION HELD MAY 12, 2015 ______________________________________________________________________ General Manager Carroll provided an update and noted that the City of Newport Beach would consider the agreement at its City Council meeting of May 26, 2015 and upon approval Orange County Sanitation District (OCSD) will present the agreement to its Board for approval. Robin Hamers, District Engineer, indicated that OCSD is anticipated to begin project design on January 31, 2016. Mr. Hamers provided a breakdown of the $500,000 contract noting that $200,000 would cover the engineering portion, $200,000 toward consultants, and $100,000 for processing. He provided details on how OCSD will not award the design phase to the same engineer who performed the preliminary engineering. Mr. Hamers emphasized that CMSD needs to begin final engineering by January 1, 2016 to be ahead of OCSD. He discussed the challenge of micro tunneling under Canyon Drive. Director Ferryman suggested that Mr. Hamers provide a proposal to oversee the contract and a separate proposal to perform the entire project. General Manager Carroll suggested that it would be appropriate for Mr. Hamers to be the project administrator and have him prepare and solicit proposals for design and engineering services. Mr. Hamers firm will not submit a proposal for design and engineering services Assistant Secretary Schafer exited the meeting at 11:21 A.M. Secretary Ooten expressed concern regarding the micro tunneling and indicated that he preferred that Mr. Hamers provide the project management. General Manager Carroll suggested that District Engineer Hamers submit a proposal to be the project manager Discussion followed regarding bidding and prequalification procedures. General Manager Carroll requested direction from the Board on how to proceed. The Board of Directors directed District Engineer Hamers to submit a proposal to be the project administrator for design and engineering services with the recommendation on how to proceed. Wendy Davis, Finance Manager, suggested bringing District Engineer Hamers proposal to the Board for approval at its next regular meeting as the funds have been budgeted for the project and the project could begin right away. COSTA MESA SANITARY DISTRICT PAGE 7 MINUTES OF THE BOARD OF DIRECTORS STUDY SESSION HELD MAY 12, 2015 ______________________________________________________________________ General Manager Carroll suggested receiving request for qualifications (RFQ) to determine which firms are qualified, then have District Engineer Hamers administer the request for proposal (RFP) to the qualified firms, evaluate the proposals and provide a recommendation to the Board for approval, and then begin final engineering by January 1, 2016. 11. Future Study Session Items Recommendation: That the Board of Directors provide staff with direction on items to be placed on future study session agendas. President Scheafer requested a calendar of events for the District, and a list of required trainings for the Board of Directors. ORAL COMMUNICATIONS President Scheafer requested clarification on the appropriate time for the public to speak on agenda items during a study session as other agencies only allow for public comment at the beginning of the meeting. ADJOURNMENT There being no further business to come before the Board, President Scheafer adjourned the meeting at 11:45 A.M. _________________________ _________________________ Robert Ooten Michael Scheafer Secretary President Costa Mesa Sanitary District ... an Independent Special District Board of Directors Regular Meeting Minutes of May 28, 2015 Item Number: 2. Recommendation/Notes: Recommendation: That the Board of Directors approve and file. ATTACHMENTS: Description Type Minutes - Regular Meeting 2015-05-28 Cover Memo COSTA MESA SANITARY DISTRICT MINUTES OF BOARD OF DIRECTORS REGULAR MEETING MAY 28, 2015 ______________________________________________________________________ CALL TO ORDER The Board of Directors of the Costa Mesa Sanitary District met in regular session on May 28, 2015 at 5:30P.M. at 628 W. 19th Street, Costa Mesa. PLEDGE OF ALLEGIANCE INVOCATION ROLL CALL DIRECTORS PRESENT: DIRECTORS ABSENT: President Scheafer led the Pledge of Allegiance. Vice President Perry led the Invocation. Michael Scheafer, Arthur Perry, Robert Ooten, Arlene Schafer, James Ferryman None STAFF PRESENT: Scott Carroll, General Manager; Alan Burns, District Counsel; Robin Hamers, District Engineer; Wendy Davis, Finance Manager; Marc Davis, District Treasurer; Javier Ochiqui, Management Analyst; Noelani Middenway, District Clerk; Elizabeth Pham, Management Assistant OTHERS PRESENT: Dean Ruffridge, CR&R; Lawrence Jones, CR&R; Jim Mosher, Resident; Lisa and Steven Manfredi; Residents CEREMONIAL MATTERS AND PRESENTATIONS – President Scheafer Recognized Lisa Manfredi, Steven Manfredi and Marley Manfredi for their contributions in the organics recycling demonstration video. ANNOUNCEMENT OF LATE COMMUNICATIONS – General Manager, Scott Carroll, indicated that late communication was received from Jim Mosher, resident, suggesting minor COSTA MESA SANITARY DISTRICT PAGE 2 MINUTES OF THE BOARD OF DIRECTORS REGULAR MEETING HELD MAY 28, 2015 ______________________________________________________________________ changes to the minutes. PUBLIC COMMENTS – None CONSENT CALENDAR 1. Board of Directors Study Session Meeting Minutes of April 14, 2015 2. Board of Directors Regular Meeting Minutes of April 23, 2015. 3. Board of Directors Special Meeting Minutes of April 27, 2015. 4. Occupancy report and payment to CR&R Environmental Services 5. Contract Payment to CR&R Environmental Services for Recycling and Disposal Services 6. Adoption of a Warrant Resolution No. CMSD 2015-11 Approving District Warrant Registers 7. Directors’ Compensation and Reimbursement of Expenses 8. Sewer Lateral Assistance Program (SLAP) Update 9. Investment Report for the Month of April 2015 The Board of Directors Study Session Meeting Minutes of April 14, 2015 was approved as presented. The Board of Directors Regular Meeting Minutes of April 23, 2015, was approved as presented. The Board of Directors Special Meeting Minutes of April 27, 2015, was approved as presented. The occupancy report and payment to CR&R Environmental Services for the month of April 2015 in the amount of $194,280.20 was approved as presented. The Board of Directors approved payment to CR&R Environmental Services for recycling and disposal services for the month of April 2015. The Board of Directors approved adoption of Warrant Resolution No. CMSD 2015-11 Approving District Warrant Registers for the month of April 2015 in the amount of $1,072,561.89. The Directors’ compensation and reimbursement of expenses for the month of April 2015 were approved as presented. The Board of Directors approved the SLAP report as presented. The Board of Directors approved the Investment Report for the Month of April 2015 as presented. COSTA MESA SANITARY DISTRICT PAGE 3 MINUTES OF THE BOARD OF DIRECTORS REGULAR MEETING HELD MAY 28, 2015 ______________________________________________________________________ 10. Resolution No. 2015-860 Authorizing Submittal of Application for the Household Hazardous Waste Grant The Board of Directors adopted Resolution No. 2015-860 Authorizing Submittal of Application for the Household Hazardous Waste Grant as presented. END OF CONSENT CALENDAR Secretary Ooten made a motion to approve the consent calendar as presented. Assistant Secretary Schafer seconded the motion, which carried unanimously. PUBLIC HEARINGS - None GENERAL MANAGER’S REPORTS 11. CMSD Contribution Program – Costa Mesa Foundation Recommendation: That the Board of Directors accepts the application from the Costa Mesa Foundation and approve a monetary contribution of $2,500 to have a District booth every week in July for Concerts in the Park. Vice President Perry made a motion to approve the recommended contribution. Assistant Secretary Schafer seconded the motion, which passed unanimously. 12. CMSD Contribution Program – Estancia High School Football Program Recommendation: That the Board of Directors accepts the application from Estancia High School Football Program and approve a monetary contribution of $500 for placing a stadium banner about the Organics Recycling Program. Vice President Perry recused himself from discussion of this item as he is an employee and coach at Estancia High School and exited the conference room. Assistant Secretary Schafer made a motion to approve the recommended contribution. Director Ferryman seconded the motion, which carried 4-0 by the following vote: Ayes: Scheafer, Ooten, Schafer, Ferryman Noes: None Abstained: Perry Absent: None COSTA MESA SANITARY DISTRICT PAGE 4 MINUTES OF THE BOARD OF DIRECTORS REGULAR MEETING HELD MAY 28, 2015 ______________________________________________________________________ 13. 2015-2020 Strategic Plan - Adoption Recommendation: That the Board of Directors adopts the 2015-2020 Strategic Plan. General Manager Carroll presented the final draft of the 2015-2020 Strategic Plan. Vice President Perry suggested identifying service clubs that the District collaborates with. Discussion followed regarding circulating a public satisfaction survey. Assistant Secretary Schafer made a motion to adopt the 2015-2020 Strategic Plan. Vice President Perry seconded the motion, which carried unanimously. 14. Resolution No. 2015-861 Approving New Classification Titles for Maintenance Workers I, II & III, Sewer Maintenance Supervisor and Executive Assistant to the Board Recommendation: That the Board of Directors adopts Resolution No. 2015-861 approving changing classification titles for the following positions: - Sewer Maintenance Workers I, II & III to Wastewater Maintenance Workers I, II & III - Sewer Maintenance Supervisor to Wastewater Maintenance Supervisor - Executive Assistant to the Board to Executive Assistant General Manager Carroll provided details of the proposed resolution. Vice President Perry made a motion to adopt Resolution No. 2015-861 as presented. Assistant Secretary Schafer seconded the motion, which carried unanimously. 15. Resolution No. 2015-862 Approving New Classifications for the Positions of Management Analyst I and II, Senior Management Analyst and Wastewater Maintenance Superintendent Recommendation: That the Board of Directors adopts Resolution No. 2015-862 approving new classifications for the positions of Management Analyst I and II, Senior Management Analyst and Wastewater Maintenance Superintendent. General Manager Carroll provided details of the proposed resolution. Director Ferryman made a motion to adopt Resolution No. 2015-862 as presented. Vice President Perry seconded the motion, which carried unanimously. Assistant Secretary Schafer commented that the adoptions of the proposed COSTA MESA SANITARY DISTRICT PAGE 5 MINUTES OF THE BOARD OF DIRECTORS REGULAR MEETING HELD MAY 28, 2015 ______________________________________________________________________ resolutions are being made after extensive review and discussion during previous study session meetings. 16. Resolution No. 2015-863 Approving New Salary Schedule for District Classifications Recommendation: That the Board of Directors adopts Resolution No. 2015- 863 approving a new salary schedule for District classifications. General Manager Carroll provided details of the proposed resolution. Secretary Ooten made a motion to adopt Resolution No. 2015-863 as presented. Assistant Secretary Schafer seconded the motion. Vice President Perry requested a copy of an annual salary schedule. The motion carried unanimously. Wendy Davis, Finance Manager noted that an annual salary chart will be included with the budget and posted to the website. 17. Resolution No. 2015-864 Approving the Amendment to Waste Disposal Agreement Recommendation: That the Board of Directors adopts Resolution No. 2015-864 approving the Amendment to the Waste Disposal Agreement with the County of Orange. General Manager Carroll provided details of the proposed amendment to the Waste Disposal Agreement (WDA) and noted that approval of the WDA would generate $80,000 for the District. Dean Ruffridge, CR&R, commented regarding the cities of Costa Mesa and Newport Beach’s lack of enforcement of utilizing local refuse and temporary haulers. Discussion followed regarding the processing of waste in Orange County facilities. Public comment was received from Mr. Mosher, resident, who opposed the encouragement of using landfills to make money. Elizabeth Pham, Management Assistant, noted that the City of Costa Mesa will meet with the County on June 2, 2015 and that four cities remain for approving the WDA amendment. Vice President Perry made a motion to adopt Resolution No. 2015-864 as presented. Assistant Secretary Schafer seconded the motion, which carried COSTA MESA SANITARY DISTRICT PAGE 6 MINUTES OF THE BOARD OF DIRECTORS REGULAR MEETING HELD MAY 28, 2015 ______________________________________________________________________ unanimously. 18. “Benefit Bucket” and the “Cadillac Tax” Recommendation: That the Board of Directors receive and file this report. General Manager Carroll noted that the 15 percent increase to the cafeteria plan will not reach the benchmark to require payment of the Cadillac Tax. There were no additional questions or comments and the report was received. 19. Rewarding Ideas Program Recommendation: That the Board of Directors approves rewarding Steve Cano, Maintenance Supervisor, $100 for protecting equipment and extending the useful life cycle. Secretary Ooten made a motion to approve the recommendation as presented. Director Ferryman seconded the motion, which carried unanimously. 20. Project #194 Pump Station Coating and Manhole Rehabilitation - Contract Administration and Inspection Services Recommendation: That the Board of Directors approves awarding contract administration and inspection services to Robin B. Hamers and Associates, Inc. for $19,250. General Manager Carroll noted that Robin B. Hamers & Associates, Inc. has submitted a proposal for contract administration for Project #194 and requested that the Board of Directors approve awarding the contract, contingent the Board approves awarding the construction contract for this project. Secretary Ooten made a motion to approve the recommendation subject to the approval of the contract with Sancon Engineering, Inc., Item 23 of the agenda. Vice President Perry seconded the motion, which carried unanimously. 21. Reschedule September 24, 2015 Board of Directors Meeting Recommendation: That the Board of Directors considers rescheduling the September 24, 2015 regular meeting as it conflicts with the CSDA Annual Conference dates. The Board of Directors directed staff to reschedule the meeting to September 17, 2015 at 6:00 P.M. ENGINEER’S REPORTS 22. Project Status Report Recommendation: That the Board of Directors receive and file the report. COSTA MESA SANITARY DISTRICT PAGE 7 MINUTES OF THE BOARD OF DIRECTORS REGULAR MEETING HELD MAY 28, 2015 ______________________________________________________________________ There were no questions or comments and the report was received. 23. Project #194 Pump Station Coating and Manhole Rehabilitation – Bid Opening and Award of Contract Recommendation: That the Board of Directors approves awarding a contract to the lowest responsive bidder, Sancon Engineering, Inc. of Huntington Beach, California, in the amount of $241,800 and authorizes the General Manager to establish a contingency budget in accordance with CMSD Operations Code Section 4.04.060(e). District Engineer Hamers provided details of Project #194 noting the need to recoat three pump stations and rehabilitation of 25 manholes. Secretary Ooten made a motion to approve the recommendation as presented. Vice President Perry seconded the motion. Mr. Hamers noted that Sancon Engineering was the lowest responsible bidder and only bidder as another bidder had been rejected because of the technology that the bidder proposed to use. He further discussed recoating technology. The motion carried unanimously. TREASURER’S REPORTS - NONE ATTORNEY’S REPORTS 24. Ordinance No. 105 – Board of Directors Compensation Recommendation: That the Board of Directors approves adopting Ordinance No. 105 increasing Board compensation from $221.00 to $295.00 per day, not to exceed six days in a calendar month, to be effective July 1, 2015. District Counsel, Alan Burns, pulled this item and requested that it be continued to the June 25, 2015 regular Board of Directors meeting as the matter requires special noticing in the newspaper. Public comment was received from Mr. Mosher regarding Item 20 and expressed concern regarding the District Engineer being perceived to have created a need for a job in his public capacity and that the Board of Directors awarded the job in the District Engineer’s private capacity, and suggested review from District Counsel. Mr. Mosher also commented on Item 24 and expressed concern regarding the Board of Directors increase of compensation. President Scheafer requested that the Board compensation comparison chart information that was presented at the study session be provided to Mr. Mosher. COSTA MESA SANITARY DISTRICT PAGE 8 MINUTES OF THE BOARD OF DIRECTORS REGULAR MEETING HELD MAY 28, 2015 ______________________________________________________________________ Assistant Secretary Schafer commented that it had been eight years since the Board of Directors received an increase in compensation and the majority of other agencies are paid up to 10 meetings whereas the CMSD Board of Directors are paid up to six meetings. District Counsel Burns responded to Mr. Mosher’s comments regarding Item 20 and noted the Operations Code provisions that provides checks and balances on how projects are awarded. Vice President Perry requested that District Counsel respond to Mr. Mosher’s concerns regarding the increase in the Board of Directors compensation. District Counsel Burns noted that the Board of Directors had not increased its salary for nine years and that a 5 percent increase is allowable per year. LOCAL MEETINGS A. Orange County Sanitation District (OCSD) – (Director Ferryman) Recommendation: That the Board of Directors accepts oral report. Director Ferryman reported on his attendance of the OCSD Walk of Honor ceremony honoring Jim Ruth, Shirley McCrackin, John Nolan, and Tom Woodruff, noted that he presented a check to Davis Magnet School for their involvement in the Battery Recycling Program. Secretary Ooten reported on his attendance of the OCSD Board of Directors meeting and reported on capital improvement projects. B. Santa Ana River Flood Protection Agency (SARFPA) – (Vice President Perry) Recommendation: That the Board of Directors accepts oral report. Vice President Perry reported on his attendance, with Director Ferryman, of the SARFPA meeting, discussed the approved budget and construction of the Santa Ana River Project that is projected to be completed by 2021. C. Independent Special Districts of Orange County (ISDOC) – (President Scheafer) Recommendation: That the Board of Directors accepts oral report. President Scheafer reported on a presentation received from Orange County Council of Governments (OCCOG) and noted that there will be no increase in membership dues in 2016 for Local Agency Formation Commission (LAFCO) or Independent Special Districts of Orange County (ISDOC). COSTA MESA SANITARY DISTRICT PAGE 9 MINUTES OF THE BOARD OF DIRECTORS REGULAR MEETING HELD MAY 28, 2015 ______________________________________________________________________ D. California Special Districts Association (CSDA) - (Assistant Secretary Schafer) Recommendation: That the Board of Directors accepts oral report. Assistant Secretary Schafer reported on her attendance of the ISDOC quarterly meeting and complimented General Manager Carroll on his presentation. She also reported on her attendance of CSDA Legislative Days with Vice President Perry and General Manager Carroll. E. Special District Risk Management Authority (SDRMA) – (President Scheafer) Recommendation: That the Board of Directors accepts oral report. Nothing to report at this time. F. Other Meetings Qualifying for Reimbursement under CMSD Ordinance No. 55, Operations Code Section 3.01.030 Recommendation: That the Board of Directors accepts oral report. President Scheafer reported on his attendance of the Organics Recycling Program Town Hall meeting. Secretary Ooten suggested providing an organics cart and regular cart to display at the Town Hall meetings. General Manager Carroll indicated that he gave a presentation about the Organics Recycling Program at the Costa Mesa Republicans meeting. Vice President Perry reported on his attendance of the Water Advisory Committee of Orange County (WACO) meeting. Assistant Secretary Schafer reported on her attendance of the California Women Leaders Association event. OLD BUSINESS – None NEW BUSINESS 26. General Manager of the Year Recommendation: That the Board of Directors approves nominating Scott Carroll to the California Special Districts Association (CSDA) for General Manager of the Year. Assistant Secretary Schafer recommended nomination of General Manager Carroll for CSDA General Manager of the Year. The Board of Directors supported the nomination and requested to find out if there is a time restriction to apply for the nomination since General Manager Carroll had received the award two years prior. COSTA MESA SANITARY DISTRICT PAGE 10 MINUTES OF THE BOARD OF DIRECTORS REGULAR MEETING HELD MAY 28, 2015 ______________________________________________________________________ ORAL COMMUNICATIONS AND DIRECTOR COMMENTS Director Ferryman announced the Costa Mesa-Newport Harbor Lions Club Fish Fry will be held May 29 – 31, 2015. President Scheafer announced the June 2, 2015 Town Hall meeting for the Organics Recycling Program. He noted that he would confirm his availability to attend the budget review meeting on June 8, 2015. ADJOURN TO CLOSED SESSION – President Scheafer adjourned to closed session at 7:02 P.M. 16. Discuss litigation with legal counsel pursuant to Government Code Section 54956.9: (a) In In regards to existing/anticipated litigation entitled Costa Mesa Sanitary District – Santa Ana Regional Water Quality Control Board Complaint No. R8-2014-0017. (b) Anticipated litigation – significant exposure to litigation pursuant to Government Code 5456.9(d)(2),(e)(1) [Number of potential cases: 1] All others exited the meeting with the exception of the Board of Directors, General Manager Carroll, District Engineer Hamers, and District Counsel Burns. RECONVENE TO OPEN SESSION President Scheafer reconvened to open session at 7:30 P.M. and noted that no reportable action had been taken. ADJOURNMENT There being no further business to come before the Board, President Scheafer adjourned the meeting at 7:30 P.M. _________________________ _________________________ Robert Ooten Michael Scheafer Secretary President Costa Mesa Sanitary District ... an Independent Special District Occupancy Report and Payment to CR&R Environmental Services Item Number: 3. Recommendation/Notes: Recommendation: That the Board of Directors: 1. Accepts the occupancy count as presented using 21,820 as the correct number of active units. 2. Direct staff to prepare a warrant to CR&R Environmental Services in the amount of $194,315.83 to be ratified in the June 2015 warrant list, for May 2015 collection. ATTACHMENTS: Description Type Occupancy Report Cover Memo Protecting our community's health and the environment by providing solid waste and sewer collection services. www.cmsdca.gov Costa Mesa Sanitary District ….an Independent Special District Memorandum To: Board of Directors Via: Scott Carroll, General Manager From: Javier Ochiqui, Management Analyst Date: June 25, 2015 Subject: OCCUPANCY REPORT AND PAYMENT TO CR&R ENVIRONMENTAL SERVICES Summary The total occupancy count for May 2015 billing is 21,820, with four accounts added since the last billing period. Staff Recommendation Staff recommends the following: 1. The Board of Directors accepts the occupancy count as presented using 21,820 as the correct number of active units. 2. The Board of Directors directs staff to prepare a warrant to CR&R Environmental Services for May 2015 collection based on this occupancy report so long as the contractor fulfills the obligations of the agreement. Said payment in the amount of $194,315.83 to be ratified in the June 2015 warrant list. Calculation based on current rate: 21,820 X $8.9054 = $194,315.83 Costa Mesa Sanitary District Occupancy Report May 2015 Total Accounts 21,820 35 gallon carts 623 60 gallon carts 29039 90 gallon carts 14840 Total Carts 44,502 Cart Delivery Information/Start Standard Service Service Address Date Delivered 2451 MONACO TER 5/21/2015 60 GAL BARREL DELIVERY 640 PORT DR 5/13/2015 60 GAL BARREL DELIVERY 1527 SULLIVAN AVE 5/6/2015 60 GAL BARREL DELIVERY 306 SHADOW BAY DR 5/12/2015 60 GAL BARREL DELIVERY Telephone # Costa Mesa Sanitary District ... an Independent Special District Contract Payment to CR&R Environmental Services for Recycling & Disposal Services Item Number: 4. Recommendation/Notes: Recommendation: That the Board of Directors approves payment to CR&R Environmental Services for recycling and disposal services for the month of May 2015. ATTACHMENTS: Description Type Contract Payment to CR&R Cover Memo Costa Mesa Sanitary District ... an Independent Special District Adoption of a Warrant Resolution No. CMSD 2015-12 Approving District Warrant Registers Item Number: 5. Recommendation/Notes: Recommendation: That the Board of Directors adopt Warrant Resolution No. CMSD 2015- 12 approving District warrants for the Month of May 2015 in the amount of $664,992.56. ATTACHMENTS: Description Type Warrant Resolution No. CMSD 2015-12 Cover Memo COSTA MESA SANITARY DISTRICT Warrant Resolution No. CMSD 2015-12 A RESOLUTION OF THE COSTA MESA SANITARY DISTRICT RATIFYING THE PAYMENT OF CERTAIN CLAIMS AND DEMANDS, AND SPECIFYING THE FUNDS OUT OF WHICH THE SAME WERE PAID. THE BOARD OF DIRECTORS OF THE COSTA MESA SANITARY DISTRICT DOES HEREBY ORDER AND RESOLVE AS FOLLOWS: Section 1. That the attached claims and demands totaling $664,992.56 have been audited as required by law and that the same were paid out of respective funds as hereinafter set forth. Section 2. That the Clerk of the District shall certify to the adoption of this Resolution and shall retain a certified copy thereof in his own records. PASSED AND ADOPTED this 25th day of June 2015. ATTEST: Secretary President STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss COSTA MESA SANITARY DISTRICT ) I, Noelani Middenway, District Clerk of the Costa Mesa Sanitary District, hereby certify that the foregoing Warrant Resolution No. CMSD 2015-12 was duly adopted by the Costa Mesa Sanitary District at a regular meeting held on the 25th day of June 2015. AYES: NOES: ABSENT: ABSTAIN: IN WITNESS WHEREOF, I have hereunto set my hand and affixed the Seal of the Costa Mesa Sanitary District on this 25th day of June 2015. District Clerk of the Costa Mesa Sanitary District Ac c o u n t s P a y a b l e Ch e c k s f o r A p p r o v a l Us e r : k t r a n Pr i n t e d : 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t 0 0 5 / 1 3 / 2 0 1 5 L i q u i d W a s t e F u n d S t a t e W i t h h o l d i n g T a x e s E m p l o y m e n t D e v e l o p m e n t D e p a r t m 1 , 6 2 5 . 9 7 Ch e c k T o t a l : 1 , 6 2 5 . 9 7 0 0 5 / 1 3 / 2 0 1 5 L i q u i d W a s t e F u n d F e d e r a l W i t h h o l d i n g T a x e s I n t e r n a l R e v e n u e S e r v i c e 4 , 8 6 5 . 8 7 0 0 5 / 1 3 / 2 0 1 5 L i q u i d W a s t e F u n d M e d i c a r e - E m p l o y e e I n t e r n a l R e v e n u e S e r v i c e 5 8 7 . 3 0 0 0 5 / 1 3 / 2 0 1 5 L i q u i d W a s t e F u n d M e d i c a r e - E m p l o y e e I n t e r n a l R e v e n u e S e r v i c e 5 8 7 . 3 0 Ch e c k T o t a l : 6 , 0 4 0 . 4 7 0 0 5 / 1 3 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S R e t i r e m e n t C a l P e r s E m p l o y e e R e t S y s t e m 7 . 8 2 0 0 5 / 1 3 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S R e t i r e m e n t C a l P e r s E m p l o y e e R e t S y s t e m 4 8 . 3 4 0 0 5 / 1 3 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S R e t i r e m e n t C a l P e r s E m p l o y e e R e t S y s t e m 9 8 . 9 1 0 0 5 / 1 3 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S R e t i r e m e n t C a l P e r s E m p l o y e e R e t S y s t e m 8 0 2 . 1 7 0 0 5 / 1 3 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S R e t i r e m e n t C a l P e r s E m p l o y e e R e t S y s t e m 1 , 8 3 0 . 9 6 0 0 5 / 1 3 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S R e t i r e m e n t C a l P e r s E m p l o y e e R e t S y s t e m 3 , 7 9 8 . 4 4 0 0 5 / 1 3 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S S u r v i v o r B e n e f i t C a l P e r s E m p l o y e e R e t S y s t e m 1 1 . 1 6 0 0 5 / 1 3 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S - E m p l o y e r C a l P e r s E m p l o y e e R e t S y s t e m - 0 . 0 1 Ch e c k T o t a l : 6 , 5 9 7 . 7 9 0 0 5 / 0 6 / 2 0 1 5 L i q u i d W a s t e F u n d B e n e f i t s A d m i n C o s t s C a l P E R S 2 0 1 . 3 0 0 0 5 / 0 6 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - B e n e f i t A d m i n C a l P E R S 6 7 . 1 0 0 0 5 / 0 6 / 2 0 1 5 S o l i d W a s t e F u n d B e n e f i t s A d m i n C o s t s C a l P E R S 4 . 6 6 0 0 5 / 0 6 / 2 0 1 5 L i q u i d W a s t e F u n d B e n e f i t s A d m i n C o s t s C a l P E R S 4 1 . 9 3 0 0 5 / 0 6 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S M e d i c a l C a l P E R S 1 0 , 1 1 2 . 9 5 Ch e c k T o t a l : 1 0 , 4 2 7 . 9 4 0 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d F e d e r a l W i t h h o l d i n g T a x e s I n t e r n a l R e v e n u e S e r v i c e 4 , 8 2 5 . 8 3 0 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d M e d i c a r e - E m p l o y e e I n t e r n a l R e v e n u e S e r v i c e 5 8 7 . 0 4 0 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d M e d i c a r e - E m p l o y e e I n t e r n a l R e v e n u e S e r v i c e 5 8 7 . 0 4 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 1 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t Ch e c k T o t a l : 5 , 9 9 9 . 9 1 0 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S t a t e W i t h h o l d i n g T a x e s E m p l o y m e n t D e v e l o p m e n t D e p a r t m 1 , 5 9 4 . 6 4 Ch e c k T o t a l : 1 , 5 9 4 . 6 4 0 0 5 / 2 7 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S R e t i r e m e n t C a l P e r s E m p l o y e e R e t S y s t e m 4 5 . 2 1 0 0 5 / 2 7 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S R e t i r e m e n t C a l P e r s E m p l o y e e R e t S y s t e m 7 9 . 6 4 0 0 5 / 2 7 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S R e t i r e m e n t C a l P e r s E m p l o y e e R e t S y s t e m 6 4 5 . 8 7 0 0 5 / 2 7 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S R e t i r e m e n t C a l P e r s E m p l o y e e R e t S y s t e m 1 , 9 4 7 . 8 3 0 0 5 / 2 7 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S R e t i r e m e n t C a l P e r s E m p l o y e e R e t S y s t e m 3 , 7 2 9 . 0 1 0 0 5 / 2 7 / 2 0 1 5 L i q u i d W a s t e F u n d P E R S S u r v i v o r B e n e f i t C a l P e r s E m p l o y e e R e t S y s t e m 1 1 . 1 6 Ch e c k T o t a l : 6 , 4 5 8 . 7 2 0 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d I n v e s t m e n t E a r n i n g s B a n k o f A m e r i c a 5 1 0 . 6 4 Ch e c k T o t a l : 5 1 0 . 6 4 0 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d E q u i p m e n t M a i n t e n a n c e A u t o m a t i c D a t a P r o c e s s i n g , I n c 7 . 2 1 0 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d E q u i p m e n t M a i n t e n a n c e A u t o m a t i c D a t a P r o c e s s i n g , I n c 6 4 . 8 4 Ch e c k T o t a l : 7 2 . 0 5 13 7 8 3 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B a t t e r y R e c y c l i n g P r o g r a m A d a m s S c h o o l 3 0 0 . 0 0 Ch e c k T o t a l : 3 0 0 . 0 0 13 7 8 4 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d E m p l o y e e I n s u r a n c e A F L A C 1 , 0 7 9 . 3 6 Ch e c k T o t a l : 1 , 0 7 9 . 3 6 13 7 8 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P l a n C k / I n s p e c t i o n - O u t s i d e A n d e r s o n P e n n a P a r t n e r s , I n c . 3 7 2 . 0 0 Ch e c k T o t a l : 3 7 2 . 0 0 13 7 8 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - T e l e p h o n e A T & T 1 4 7 . 5 1 13 7 8 6 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d T e l e p h o n e A T & T 4 6 . 8 1 13 7 8 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d T e l e p h o n e A T & T 4 2 1 . 3 3 13 7 8 6 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d T e l e p h o n e A T & T 8 . 1 5 13 7 8 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d T e l e p h o n e A T & T 7 3 . 3 5 13 7 8 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - T e l e p h o n e A T & T 4 1 . 7 7 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 2 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t Ch e c k T o t a l : 7 3 8 . 9 2 13 7 8 7 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d O r g a n i c s P u b l i c I n f o / E d / C o m m B a r r o n A u d i o V i s u a l S e r v i c e s 6 7 0 . 0 0 Ch e c k T o t a l : 6 7 0 . 0 0 13 7 8 8 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d T e l e p h o n e B i r c h C o m m u n i c a t i o n s 4 4 . 9 7 13 7 8 8 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d T e l e p h o n e B i r c h C o m m u n i c a t i o n s 4 0 4 . 7 8 13 7 8 8 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - T e l e p h o n e B i r c h C o m m u n i c a t i o n s 4 2 9 . 9 7 Ch e c k T o t a l : 8 7 9 . 7 2 13 7 8 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - M a t e r i a l / S u p p l i e s B a n k o f A m e r i c a 1 2 9 . 5 9 13 7 8 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S t a f f D e v e l o p m e n t B a n k o f A m e r i c a 1 2 8 . 0 0 13 7 8 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - M a t e r i a l / S u p p l i e s B a n k o f A m e r i c a 2 9 . 3 8 13 7 8 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - M a t e r i a l / S u p p l i e s B a n k o f A m e r i c a 4 8 . 7 2 13 7 8 9 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d S t a f f D e v e l o p m e n t B a n k o f A m e r i c a 2 0 . 7 0 13 7 8 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S t a f f D e v e l o p m e n t B a n k o f A m e r i c a 1 8 6 . 2 8 13 7 8 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d B o a r d D e v e l o p m e n t B a n k o f A m e r i c a 2 8 2 . 5 6 13 7 8 9 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B o a r d D e v e l o p m e n t B a n k o f A m e r i c a 3 1 . 4 0 13 7 8 9 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d S t a f f D e v e l o p m e n t B a n k o f A m e r i c a 2 . 2 5 13 7 8 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S t a f f D e v e l o p m e n t B a n k o f A m e r i c a 2 0 . 2 5 13 7 8 9 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B o a r d D e v e l o p m e n t B a n k o f A m e r i c a 3 . 2 6 13 7 8 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d B o a r d D e v e l o p m e n t B a n k o f A m e r i c a 2 9 . 3 2 13 7 8 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P S C o a t i n g & M a n h o l e R e h b # 1 9 4 B a n k o f A m e r i c a 7 8 6 . 0 0 13 7 8 9 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B o a r d D e v e l o p m e n t B a n k o f A m e r i c a 2 0 . 0 0 13 7 8 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d B o a r d D e v e l o p m e n t B a n k o f A m e r i c a 1 8 0 . 0 0 13 7 8 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - M a t e r i a l / S u p p l i e s B a n k o f A m e r i c a 1 9 . 5 4 13 7 8 9 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d S t a f f D e v e l o p m e n t B a n k o f A m e r i c a 1 2 . 5 0 13 7 8 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S t a f f D e v e l o p m e n t B a n k o f A m e r i c a 1 1 2 . 5 0 13 7 8 9 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d C o m p u t e r L i c e n s e s & M a i n t B a n k o f A m e r i c a 6 2 . 3 0 13 7 8 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d C o m p u t e r L i c e n s e s & M a i n t B a n k o f A m e r i c a 5 6 0 . 7 0 Ch e c k T o t a l : 2 , 6 6 5 . 2 5 13 7 9 0 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d L e g a l S e r v i c e s H a r p e r & B u r n s L L P 6 8 9 . 5 0 13 7 9 0 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d L e g a l S e r v i c e s H a r p e r & B u r n s L L P 1 , 2 8 0 . 5 0 13 7 9 0 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d L e g a l S e r v i c e s H a r p e r & B u r n s L L P 2 , 7 3 8 . 3 0 13 7 9 0 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d L e g a l S e r v i c e s H a r p e r & B u r n s L L P 1 , 6 9 4 . 2 0 13 7 9 0 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d L e g a l S e r v i c e s H a r p e r & B u r n s L L P 1 9 . 7 0 Ch e c k T o t a l : 6 , 4 2 2 . 2 0 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 3 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t 13 7 9 1 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B a t t e r y R e c y c l i n g P r o g r a m C a l i f o r n i a E l e m e n t a r y S c h o o l 3 0 0 . 0 0 Ch e c k T o t a l : 3 0 0 . 0 0 13 7 9 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d F i s c a l S e r v i c e s C B I Z M H M , L L C 5 4 9 . 0 8 13 7 9 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d F i s c a l S e r v i c e s C B I Z M H M , L L C 1 , 0 1 9 . 7 2 Ch e c k T o t a l : 1 , 5 6 8 . 8 0 13 7 9 3 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - P u m p S t n M a i n t C h a r l e s K i n g C o m p a n y , I n c 3 8 2 . 8 7 Ch e c k T o t a l : 3 8 2 . 8 7 13 7 9 4 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B a t t e r y R e c y c l i n g P r o g r a m C h a r l e s T e W i n k l e M i d d l e S c h 3 0 0 . 0 0 Ch e c k T o t a l : 3 0 0 . 0 0 13 7 9 5 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B a t t e r y R e c y c l i n g P r o g r a m C h r i s t L u t h e r a n 6 0 0 . 0 0 Ch e c k T o t a l : 6 0 0 . 0 0 13 7 9 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E q u i p m e n t M a i n t C i t y o f C o s t a M e s a 1 6 8 . 3 6 Ch e c k T o t a l : 1 6 8 . 3 6 13 7 9 7 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d E q u i p m e n t M a i n t e n a n c e C o r e L o g i c S o l u t i o n s , L L C 1 5 . 0 0 13 7 9 7 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d E q u i p m e n t M a i n t e n a n c e C o r e L o g i c S o l u t i o n s , L L C 1 3 5 . 0 0 Ch e c k T o t a l : 1 5 0 . 0 0 13 7 9 8 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d C o n t a i n e r C o l l e c t i o n C o s t s C R & R I n c o r p o r a t e d E n v i r o n m e n t a 3 , 6 8 9 . 2 8 Ch e c k T o t a l : 3 , 6 8 9 . 2 8 13 7 9 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g J u d i t h C r e e l y 1 , 2 5 0 . 0 0 Ch e c k T o t a l : 1 , 2 5 0 . 0 0 13 8 0 0 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d R e c y c l i n g / D i s p o s a l C R T r a n s f e r , I n c . 8 8 , 7 6 0 . 6 0 13 8 0 0 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d R e c y c l i n g / D i s p o s a l C R T r a n s f e r , I n c . 6 , 7 8 7 . 2 8 13 8 0 0 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d R e c y c l i n g / D i s p o s a l C R T r a n s f e r , I n c . 8 4 , 3 8 2 . 1 2 13 8 0 0 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d R e c y c l i n g / D i s p o s a l C R T r a n s f e r , I n c . 4 , 3 2 8 . 5 8 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 4 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t Ch e c k T o t a l : 1 8 4 , 2 5 8 . 5 8 13 8 0 1 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B a t t e r y R e c y c l i n g P r o g r a m D a v i s S c h o o l 1 , 0 0 0 . 0 0 Ch e c k T o t a l : 1 , 0 0 0 . 0 0 13 8 0 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d S t a f f D e v e l o p m e n t W e n d y D a v i s 1 0 9 . 0 6 13 8 0 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S t a f f D e v e l o p m e n t W e n d y D a v i s 9 8 1 . 5 3 Ch e c k T o t a l : 1 , 0 9 0 . 5 9 13 8 0 3 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P r o f e s s i o n a l S e r v i c e s E n v i r o n m e n t a l E n g r & C o n t , I n c 4 , 5 9 3 . 9 5 13 8 0 3 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - F O G P r o g C o n t r a c t E n v i r o n m e n t a l E n g r & C o n t , I n c 7 , 7 3 4 . 5 8 Ch e c k T o t a l : 1 2 , 3 2 8 . 5 3 13 8 0 4 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d G a s - B u i l d i n g S o u t h e r n C a l i f o r n i a G a s C o m p a n 2 . 0 8 13 8 0 4 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d G a s - B u i l d i n g S o u t h e r n C a l i f o r n i a G a s C o m p a n 1 8 . 7 1 13 8 0 4 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - G a s B l d g S o u t h e r n C a l i f o r n i a G a s C o m p a n 1 8 . 0 1 Ch e c k T o t a l : 3 8 . 8 0 13 8 0 5 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d E q u i p m e n t M a i n t e n a n c e G E C a p i t a l 3 1 . 6 3 13 8 0 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d E q u i p m e n t M a i n t e n a n c e G E C a p i t a l 2 8 4 . 6 6 13 8 0 5 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d E q u i p m e n t M a i n t e n a n c e G E C a p i t a l 2 8 . 9 2 13 8 0 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d E q u i p m e n t M a i n t e n a n c e G E C a p i t a l 2 6 0 . 2 9 Ch e c k T o t a l : 6 0 5 . 5 0 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P u m p S t n E m e r g . E q p t . # 1 9 6 R o b i n B . H a m e r s & A s s o c . , I n c . 2 , 0 0 6 . 5 1 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d E n g i n e e r i n g / A r c h i t e c t u a l S e r v R o b i n B . H a m e r s & A s s o c . , I n c . 1 , 5 3 0 . 0 0 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d E n g i n e e r i n g / A r c h i t e c t u a l S e r v R o b i n B . H a m e r s & A s s o c . , I n c . 1 , 3 1 2 . 5 0 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P l a n C k / I n s p e c t i o n - I n s i d e R o b i n B . H a m e r s & A s s o c . , I n c . 4 7 2 . 5 0 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P l a n C k / I n s p e c t i o n - I n s i d e R o b i n B . H a m e r s & A s s o c . , I n c . 4 , 3 7 5 . 0 0 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P l a n C k / I n s p e c t i o n - O u t s i d e R o b i n B . H a m e r s & A s s o c . , I n c . 1 , 1 0 2 . 5 0 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P l a n C k / I n s p e c t i o n - O u t s i d e R o b i n B . H a m e r s & A s s o c . , I n c . 5 , 3 0 2 . 5 0 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P l a n C k / I n s p e c t i o n - S w r L a t e r a l R o b i n B . H a m e r s & A s s o c . , I n c . 3 , 5 1 7 . 5 0 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d W e s t s i d e A b a n d # 1 0 1 - C o n t S v c R o b i n B . H a m e r s & A s s o c . , I n c . 1 , 3 5 1 . 0 0 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P S C o a t i n g & M a n h o l e R e h b # 1 9 4 R o b i n B . H a m e r s & A s s o c . , I n c . 1 0 5 . 0 0 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P S C o a t i n g & M a n h o l e R e h b # 1 9 4 R o b i n B . H a m e r s & A s s o c . , I n c . 3 5 0 . 0 0 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P u m p S t n E m e r g . E q p t . # 1 9 6 R o b i n B . H a m e r s & A s s o c . , I n c . 1 , 4 9 5 . 7 5 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P u m p S t n E m e r g . E q p t . # 1 9 6 R o b i n B . H a m e r s & A s s o c . , I n c . 2 6 2 . 5 0 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 5 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P u m p S t n E m e r g . E q p t . # 1 9 6 R o b i n B . H a m e r s & A s s o c . , I n c . 4 5 5 . 0 0 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d F o r c e M a i n U p g r a d e s # 2 0 0 R o b i n B . H a m e r s & A s s o c . , I n c . 1 , 5 4 4 . 0 0 13 8 0 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d G r a d e 4 C C T V I m p r o v e m e n t s P h 1 R o b i n B . H a m e r s & A s s o c . , I n c . 5 , 2 5 0 . 0 0 Ch e c k T o t a l : 3 0 , 4 3 2 . 2 6 13 8 0 7 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g J a m e s H a r m o n 1 , 2 5 0 . 0 0 Ch e c k T o t a l : 1 , 2 5 0 . 0 0 13 8 0 8 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E q u i p m e n t M a i n t I P C F u e l D i s t r i b u t i o n 4 , 1 9 1 . 1 2 Ch e c k T o t a l : 4 , 1 9 1 . 1 2 13 8 0 9 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d P r o f e s s i o n a l S e r v i c e s I r o n M o u n t a i n I n c o r p o r a t e d 1 0 . 4 2 13 8 0 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P r o f e s s i o n a l S e r v i c e s I r o n M o u n t a i n I n c o r p o r a t e d 9 3 . 7 4 Ch e c k T o t a l : 1 0 4 . 1 6 13 8 1 0 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B a t t e r y R e c y c l i n g P r o g r a m K a i s e r E l e m e n t a r y S c h o o l 4 0 0 . 0 0 Ch e c k T o t a l : 4 0 0 . 0 0 13 8 1 1 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g K a t h y M e l l i n 1 , 2 5 0 . 0 0 Ch e c k T o t a l : 1 , 2 5 0 . 0 0 13 8 1 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - W a t e r P u m p s M e s a W a t e r D i s t r i c t 2 1 . 5 0 13 8 1 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - W a t e r P u m p s M e s a W a t e r D i s t r i c t 2 1 . 5 0 13 8 1 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - W a t e r P u m p s M e s a W a t e r D i s t r i c t 2 1 . 5 0 13 8 1 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d W a t e r - B u i l d i n g M e s a W a t e r D i s t r i c t 3 8 7 . 8 1 13 8 1 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d W a t e r - B u i l d i n g M e s a W a t e r D i s t r i c t 4 3 . 0 9 13 8 1 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - W a t e r P u m p s M e s a W a t e r D i s t r i c t 2 1 . 5 0 13 8 1 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - W a t e r B l d g M e s a W a t e r D i s t r i c t 6 1 . 5 0 13 8 1 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - W a t e r B l d g M e s a W a t e r D i s t r i c t 6 4 . 2 0 13 8 1 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - W a t e r B l d g M e s a W a t e r D i s t r i c t 1 2 8 . 8 0 Ch e c k T o t a l : 7 7 1 . 4 0 13 8 1 3 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d O r g a n i c s P u b l i c I n f o / E d / C o m m M o u s e G r a p h i c s 3 2 2 . 9 6 13 8 1 3 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d O r g a n i c s P u b l i c I n f o / E d / C o m m M o u s e G r a p h i c s 1 2 1 . 9 4 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 6 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t Ch e c k T o t a l : 4 4 4 . 9 0 13 8 1 4 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - A n n u a l S e w e r M a i n t M u n i c i p a l U n d e r g r o u n d S e r v i c e s 1 , 3 5 0 . 0 0 Ch e c k T o t a l : 1 , 3 5 0 . 0 0 13 8 1 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S e w e r L i n e T e l e N a t i o n a l P l a n t S e r v i c e s , I n c . 2 , 8 5 5 . 3 4 Ch e c k T o t a l : 2 , 8 5 5 . 3 4 13 8 1 6 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B a t t e r y R e c y c l i n g P r o g r a m N e w p o r t H e i g h t s E l e m e n t a r y S c h 3 0 0 . 0 0 Ch e c k T o t a l : 3 0 0 . 0 0 13 8 1 7 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d D u e t o O C S D O r a n g e C o u n t y S a n i t a t i o n D i s t r 6 7 , 6 6 3 . 6 4 13 8 1 7 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d O C S D F e e s - C M S D S h a r e O r a n g e C o u n t y S a n i t a t i o n D i s t r - 3 , 3 8 3 . 1 8 Ch e c k T o t a l : 6 4 , 2 8 0 . 4 6 13 8 1 8 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - F O G P r o g C o n t r a c t O r a n g e C o u n t y S a n i t a t i o n D i s t r 1 6 5 . 1 2 Ch e c k T o t a l : 1 6 5 . 1 2 13 8 1 9 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d O f f i c e S u p p l i e s O f f i c e D e p o t 1 1 . 8 2 13 8 1 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d O f f i c e S u p p l i e s O f f i c e D e p o t 1 0 6 . 3 4 13 8 1 9 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B o a r d D e v e l o p m e n t O f f i c e D e p o t 3 . 3 2 13 8 1 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d B o a r d D e v e l o p m e n t O f f i c e D e p o t 2 9 . 9 3 Ch e c k T o t a l : 1 5 1 . 4 1 13 8 2 0 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d S t a f f D e v e l o p m e n t O . S . T . S . , I n c . 3 2 . 5 0 13 8 2 0 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S t a f f D e v e l o p m e n t O . S . T . S . , I n c . 2 9 2 . 5 0 Ch e c k T o t a l : 3 2 5 . 0 0 13 8 2 1 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e P a c i f i c D a t a E l e c t r i c , I n c . 8 6 . 0 5 13 8 2 1 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e P a c i f i c D a t a E l e c t r i c , I n c . 7 7 4 . 4 0 Ch e c k T o t a l : 8 6 0 . 4 5 13 8 2 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S t a f f D e v e l o p m e n t C M S D P e t t y C a s h 1 2 . 1 1 13 8 2 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d S t a f f D e v e l o p m e n t C M S D P e t t y C a s h 1 . 3 4 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 7 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t 13 8 2 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d M i l e a g e R e i m b u r s e m e n t C M S D P e t t y C a s h 3 9 . 1 0 13 8 2 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S t a f f D e v e l o p m e n t C M S D P e t t y C a s h 1 9 . 0 0 13 8 2 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d S t a f f D e v e l o p m e n t C M S D P e t t y C a s h 2 . 1 1 13 8 2 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d S t a f f D e v e l o p m e n t C M S D P e t t y C a s h 5 . 3 9 13 8 2 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S t a f f D e v e l o p m e n t C M S D P e t t y C a s h 4 8 . 5 1 13 8 2 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d S t a f f D e v e l o p m e n t C M S D P e t t y C a s h 2 . 4 0 13 8 2 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S t a f f D e v e l o p m e n t C M S D P e t t y C a s h 2 1 . 6 0 13 8 2 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d E q u i p m e n t M a i n t e n a n c e C M S D P e t t y C a s h 1 5 . 0 0 13 8 2 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e C M S D P e t t y C a s h 8 . 4 4 13 8 2 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e C M S D P e t t y C a s h 7 5 . 9 9 13 8 2 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d P u b l i c I n f o / E d / C o m m u n i t y P r o m o C M S D P e t t y C a s h 4 1 . 5 2 13 8 2 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - M i l e a g e R e i m b C M S D P e t t y C a s h 2 0 . 7 1 13 8 2 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d M i l e a g e R e i m b u r s e m e n t C M S D P e t t y C a s h 1 0 . 3 5 13 8 2 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d M e d i c a l / E m p l o y m e n t S e r v i c e s C M S D P e t t y C a s h 1 . 0 0 13 8 2 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d M e d i c a l / E m p l o y m e n t S e r v i c e s C M S D P e t t y C a s h 9 . 0 0 13 8 2 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d M i l e a g e R e i m b u r s e m e n t C M S D P e t t y C a s h 1 5 . 6 8 13 8 2 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d M i l e a g e R e i m b u r s e m e n t C M S D P e t t y C a s h 1 8 . 4 8 13 8 2 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d S t a f f D e v e l o p m e n t C M S D P e t t y C a s h 2 . 2 9 13 8 2 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S t a f f D e v e l o p m e n t C M S D P e t t y C a s h 2 0 . 6 1 13 8 2 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d M i l e a g e R e i m b u r s e m e n t C M S D P e t t y C a s h 3 8 . 0 8 13 8 2 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d M i l e a g e R e i m b u r s e m e n t C M S D P e t t y C a s h 1 8 . 4 0 13 8 2 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S t a f f D e v e l o p m e n t C M S D P e t t y C a s h 2 3 . 6 0 13 8 2 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d S t a f f D e v e l o p m e n t C M S D P e t t y C a s h 2 . 6 2 Ch e c k T o t a l : 4 7 3 . 3 3 13 8 2 3 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d G e n e r a t o r a t Y a r d # 2 0 3 R o b e r t T h o r t o n A r c h i t e c t s , I n c 3 , 7 9 9 . 8 5 Ch e c k T o t a l : 3 , 7 9 9 . 8 5 13 8 2 4 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P S C o a t i n g & M a n h o l e R e h b # 1 9 4 S a n t a A n a B l u e P r i n t 1 7 4 . 3 6 13 8 2 4 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d W e s t s i d e A b a n d # 1 0 1 - C o n t S v c S a n t a A n a B l u e P r i n t 1 6 . 8 9 13 8 2 4 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P S C o a t i n g & M a n h o l e R e h b # 1 9 4 S a n t a A n a B l u e P r i n t 7 0 . 1 2 13 8 2 4 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P u m p S t n E m e r g . E q p t . # 1 9 6 S a n t a A n a B l u e P r i n t 1 0 4 . 1 8 Ch e c k T o t a l : 3 6 5 . 5 5 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 2 4 7 . 9 1 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 1 6 6 . 5 7 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 7 8 . 0 8 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 4 2 . 7 1 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 2 5 8 . 4 7 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 1 7 1 . 7 3 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 4 9 . 6 3 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 8 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 7 4 . 9 1 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 8 8 . 3 6 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 2 0 5 . 9 1 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 2 5 0 . 8 4 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 7 1 . 5 2 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 1 4 4 . 9 5 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 3 0 . 7 4 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 8 6 6 . 1 8 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 5 8 . 4 7 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 1 7 2 . 5 6 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 4 0 0 . 3 7 13 8 2 5 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d E l e c t r i c - B u i l d i n g S o u t h e r n C a l i f o r n i a E d i s o n 5 0 . 3 4 13 8 2 5 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d E l e c t r i c - B u i l d i n g S o u t h e r n C a l i f o r n i a E d i s o n 4 5 3 . 0 9 Ch e c k T o t a l : 3 , 8 8 3 . 3 4 13 8 2 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g K r i s t i n e S c h r o e d e r 1 , 2 5 0 . 0 0 Ch e c k T o t a l : 1 , 2 5 0 . 0 0 13 8 2 7 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d C a f e t e r i a P l a n S p e c D i s t R i s k M g t A u t h o r i t y 4 6 . 9 9 13 8 2 7 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d C a f e t e r i a P l a n S p e c D i s t R i s k M g t A u t h o r i t y 3 5 . 9 3 13 8 2 7 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S w r M a i n t - C a f e t e r i a P l a n S p e c D i s t R i s k M g t A u t h o r i t y 6 9 . 1 0 13 8 2 7 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d D e n t a l I n s u r a n c e S p e c D i s t R i s k M g t A u t h o r i t y 9 4 2 . 0 6 13 8 2 7 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d C a f e t e r i a P l a n S p e c D i s t R i s k M g t A u t h o r i t y 9 2 . 2 9 13 8 2 7 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d C a f e t e r i a P l a n S p e c D i s t R i s k M g t A u t h o r i t y 8 0 . 2 2 13 8 2 7 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S w r M a i n t - C a f e t e r i a P l a n S p e c D i s t R i s k M g t A u t h o r i t y 1 3 0 . 8 0 13 8 2 7 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B e n e f i t s A d m i n C o s t s S p e c D i s t R i s k M g t A u t h o r i t y 1 0 . 0 9 13 8 2 7 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d B e n e f i t s A d m i n C o s t s S p e c D i s t R i s k M g t A u t h o r i t y 2 2 . 5 7 13 8 2 7 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d V i s i o n I n s u r a n c e S p e c D i s t R i s k M g t A u t h o r i t y 1 9 9 . 7 5 Ch e c k T o t a l : 1 , 6 2 9 . 8 0 13 8 2 8 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e S e c u r i t a s S e c u r i t y S e r v i c e U S A 2 2 . 4 0 13 8 2 8 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e S e c u r i t a s S e c u r i t y S e r v i c e U S A 2 0 1 . 6 0 13 8 2 8 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e S e c u r i t a s S e c u r i t y S e r v i c e U S A 2 2 . 4 0 13 8 2 8 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e S e c u r i t a s S e c u r i t y S e r v i c e U S A 2 0 1 . 6 0 Ch e c k T o t a l : 4 4 8 . 0 0 13 8 2 9 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d E O C E q u i p m e n t & S u p p l i e s T e l e P a c i f i c C o m m u n i c a t i o n s 3 0 . 5 3 13 8 2 9 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d E O C E q u i p m e n t & S u p p l i e s T e l e P a c i f i c C o m m u n i c a t i o n s 2 7 4 . 8 0 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 9 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t Ch e c k T o t a l : 3 0 5 . 3 3 13 8 3 0 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P S C o a t i n g & M a n h o l e R e h b # 1 9 4 T r i b u n e P u b l i s h i n g C o m p a n y , L L 2 4 4 . 7 5 Ch e c k T o t a l : 2 4 4 . 7 5 13 8 3 1 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g M a t t h e w T o n g e 1 , 2 5 0 . 0 0 Ch e c k T o t a l : 1 , 2 5 0 . 0 0 13 8 3 2 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d S t a f f D e v e l o p m e n t K a i t l i n T r a n 1 0 6 . 1 9 13 8 3 2 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S t a f f D e v e l o p m e n t K a i t l i n T r a n 9 5 5 . 6 7 Ch e c k T o t a l : 1 , 0 6 1 . 8 6 13 8 3 3 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d D e f e r r e d C o m p e n s a t i o n - 4 5 7 V a n t a g e P o i n t T r a n s f e r A g e n t s 2 , 4 1 5 . 4 2 Ch e c k T o t a l : 2 , 4 1 5 . 4 2 13 8 3 4 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d D e f e r r e d M e d i c a l - R H S - E m p l o y e e V a n t a g e P o i n t T r a n s f e r A g e n t s 7 6 2 . 1 6 Ch e c k T o t a l : 7 6 2 . 1 6 13 8 3 5 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d B a t t e r y R e c y c l i n g P r o g r a m W a l d o r f S c h o o l 3 0 0 . 0 0 Ch e c k T o t a l : 3 0 0 . 0 0 13 8 3 6 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - M a t e r i a l / S u p p l i e s W e s t C o a s t S a f e t y S u p p l y C o , I 7 2 . 8 9 Ch e c k T o t a l : 7 2 . 8 9 13 8 3 7 0 5 / 1 5 / 2 0 1 5 S o l i d W a s t e F u n d C o n t r a c t S e r v i c e s W i l l d a n E n g i n e e r i n g 1 , 8 4 9 . 3 8 13 8 3 7 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d C o n t r a c t S e r v i c e s W i l l d a n E n g i n e e r i n g 7 , 3 9 7 . 5 2 13 8 3 7 0 5 / 1 5 / 2 0 1 5 L i q u i d W a s t e F u n d P r o f e s s i o n a l S e r v i c e s W i l l d a n E n g i n e e r i n g 2 , 9 0 2 . 5 0 Ch e c k T o t a l : 1 2 , 1 4 9 . 4 0 13 8 4 3 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d E m p l o y e e I n s u r a n c e A F L A C 1 , 0 7 9 . 3 6 Ch e c k T o t a l : 1 , 0 7 9 . 3 6 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 10 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t 13 8 4 4 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d P r o f e s s i o n a l S e r v i c e s A K M C o n s u l t i n g E n g i n e e r s 2 , 4 6 0 . 0 0 Ch e c k T o t a l : 2 , 4 6 0 . 0 0 13 8 4 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e S Y N C B / A M A Z O N 2 . 3 7 13 8 4 5 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e S Y N C B / A M A Z O N 2 1 . 2 8 13 8 4 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d O f f i c e S u p p l i e s S Y N C B / A M A Z O N 6 . 6 0 13 8 4 5 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d O f f i c e S u p p l i e s S Y N C B / A M A Z O N 5 9 . 3 9 13 8 4 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d S m a l l T o o l s / E q u i p m e n t S Y N C B / A M A Z O N 1 5 . 2 4 13 8 4 5 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S m a l l T o o l s / E q u i p m e n t S Y N C B / A M A Z O N 1 3 7 . 1 3 Ch e c k T o t a l : 2 4 2 . 0 1 13 8 4 6 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - M a t e r i a l / S u p p l i e s A l e x A r r e o l a 1 4 0 . 4 0 Ch e c k T o t a l : 1 4 0 . 4 0 13 8 4 7 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - B l d g M a i n t A t o Z F i r e P r o t e c t i o n C o . 4 5 . 0 0 Ch e c k T o t a l : 4 5 . 0 0 13 8 4 8 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d O r g a n i c s P u b l i c I n f o / E d / C o m m B a r r o n A u d i o V i s u a l S e r v i c e s 6 7 0 . 0 0 Ch e c k T o t a l : 6 7 0 . 0 0 13 8 4 9 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e B a y A l a r m C o m p a n y 2 2 . 2 2 13 8 4 9 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e B a y A l a r m C o m p a n y 2 0 0 . 0 2 Ch e c k T o t a l : 2 2 2 . 2 4 13 8 5 0 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g K a t h l e e n B u r n h a m 1 , 2 5 0 . 0 0 13 8 5 0 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g K a t h l e e n B u r n h a m 1 , 2 5 0 . 0 0 Ch e c k T o t a l : 2 , 5 0 0 . 0 0 13 8 5 1 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d E q u i p m e n t M a i n t e n a n c e C 3 O f f i c e S o l u t i o n s L L C 3 1 . 7 0 13 8 5 1 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d E q u i p m e n t M a i n t e n a n c e C 3 O f f i c e S o l u t i o n s L L C 2 8 5 . 2 7 Ch e c k T o t a l : 3 1 6 . 9 7 13 8 5 2 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E q u i p m e n t M a i n t C i t y o f C o s t a M e s a 6 1 9 . 2 6 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 11 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t Ch e c k T o t a l : 6 1 9 . 2 6 13 8 5 3 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g O l g a C o x 1 , 2 5 0 . 0 0 Ch e c k T o t a l : 1 , 2 5 0 . 0 0 13 8 5 4 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d T r a s h H a u l e r C R & R I n c o r p o r a t e d E n v i r o n m e n t a 1 9 4 , 2 8 0 . 2 0 Ch e c k T o t a l : 1 9 4 , 2 8 0 . 2 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d P h a r m a c e u t i c a l P r o g r a m W M C u r b s i d e , L L C 9 0 . 0 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d P h a r m a c e u t i c a l P r o g r a m W M C u r b s i d e , L L C 4 9 . 9 5 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d S h a r p s P r o g r a m W M C u r b s i d e , L L C 1 1 5 . 0 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d S h a r p s P r o g r a m W M C u r b s i d e , L L C 1 1 5 . 0 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d S h a r p s P r o g r a m W M C u r b s i d e , L L C 1 1 5 . 0 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d S h a r p s P r o g r a m W M C u r b s i d e , L L C 1 1 5 . 0 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d P h a r m a c e u t i c a l P r o g r a m W M C u r b s i d e , L L C 9 0 . 0 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d S h a r p s P r o g r a m W M C u r b s i d e , L L C 1 1 5 . 0 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d P h a r m a c e u t i c a l P r o g r a m W M C u r b s i d e , L L C 8 9 . 1 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d P h a r m a c e u t i c a l P r o g r a m W M C u r b s i d e , L L C 9 0 . 0 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d P h a r m a c e u t i c a l P r o g r a m W M C u r b s i d e , L L C 1 9 8 . 9 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d S h a r p s P r o g r a m W M C u r b s i d e , L L C 1 1 5 . 0 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d S h a r p s P r o g r a m W M C u r b s i d e , L L C 1 1 5 . 0 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d P h a r m a c e u t i c a l P r o g r a m W M C u r b s i d e , L L C 9 0 . 0 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d P h a r m a c e u t i c a l P r o g r a m W M C u r b s i d e , L L C 5 9 . 8 5 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d P h a r m a c e u t i c a l P r o g r a m W M C u r b s i d e , L L C 9 0 . 0 0 13 8 5 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d P h a r m a c e u t i c a l P r o g r a m W M C u r b s i d e , L L C 9 8 . 5 5 Ch e c k T o t a l : 1 , 7 5 1 . 3 5 13 8 5 6 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g D a v i d R e i d 1 , 2 5 0 . 0 0 Ch e c k T o t a l : 1 , 2 5 0 . 0 0 13 8 5 7 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d P r o f e s s i o n a l S e r v i c e s E n v i r o n m e n t a l E n g r & C o n t , I n c 1 , 5 7 0 . 5 1 Ch e c k T o t a l : 1 , 5 7 0 . 5 1 13 8 5 8 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d G a s - B u i l d i n g S o u t h e r n C a l i f o r n i a G a s C o m p a n 1 . 9 8 13 8 5 8 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d G a s - B u i l d i n g S o u t h e r n C a l i f o r n i a G a s C o m p a n 1 7 . 8 0 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 12 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t Ch e c k T o t a l : 1 9 . 7 8 13 8 5 9 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d O r g a n i c s P u b l i c I n f o / E d / C o m m S a l l y G e i s l a r 6 , 0 0 0 . 0 0 Ch e c k T o t a l : 6 , 0 0 0 . 0 0 13 8 6 0 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - A n n u a l S e w e r M a i n t G o l d e n B e l l P r o d u c t s , I n c . 1 0 , 4 0 0 . 0 0 Ch e c k T o t a l : 1 0 , 4 0 0 . 0 0 13 8 6 1 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e I n f i n i t y B u i l d i n g M a i n t e n a n c e 3 4 . 0 0 13 8 6 1 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e I n f i n i t y B u i l d i n g M a i n t e n a n c e 3 0 6 . 0 0 13 8 6 1 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - B l d g M a i n t I n f i n i t y B u i l d i n g M a i n t e n a n c e 2 0 0 . 0 0 Ch e c k T o t a l : 5 4 0 . 0 0 13 8 6 2 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d O r g a n i c s P u b l i c I n f o / E d / C o m m I n f o s e n d , I n c . 5 , 3 8 8 . 2 9 Ch e c k T o t a l : 5 , 3 8 8 . 2 9 13 8 6 3 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - W a t e r P u m p s I r v i n e R a n c h W a t e r D i s t r i c t 1 0 . 5 0 13 8 6 3 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - W a t e r P u m p s I r v i n e R a n c h W a t e r D i s t r i c t 1 0 . 1 5 Ch e c k T o t a l : 2 0 . 6 5 13 8 6 4 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d P r o f e s s i o n a l S e r v i c e s K o f f & A s s o c i a t e s , I n c . 9 7 2 . 0 0 13 8 6 4 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d P r o f e s s i o n a l S e r v i c e s K o f f & A s s o c i a t e s , I n c . 8 , 7 4 8 . 0 0 Ch e c k T o t a l : 9 , 7 2 0 . 0 0 13 8 6 5 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d S t a f f D e v e l o p m e n t L a n c e , S o l l & L u n g h a r d , L L P 1 8 . 0 0 13 8 6 5 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S t a f f D e v e l o p m e n t L a n c e , S o l l & L u n g h a r d , L L P 1 6 2 . 0 0 Ch e c k T o t a l : 1 8 0 . 0 0 13 8 6 6 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g J o h n L e a h y 6 0 0 . 0 0 Ch e c k T o t a l : 6 0 0 . 0 0 13 8 6 7 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - W a t e r P u m p s M e s a W a t e r D i s t r i c t 2 1 . 5 0 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 13 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t Ch e c k T o t a l : 2 1 . 5 0 13 8 6 8 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g M i c h a e l S t e i n e r 1 , 2 5 0 . 0 0 Ch e c k T o t a l : 1 , 2 5 0 . 0 0 13 8 6 9 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - M a t e r i a l / S u p p l i e s M u n i c i p a l M a i n t e n a n c e E q u i p m e n 4 5 . 1 3 Ch e c k T o t a l : 4 5 . 1 3 13 8 7 0 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O r a n g e C o a s t E l e c t r i c 2 4 3 . 0 0 13 8 7 0 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O r a n g e C o a s t E l e c t r i c 2 7 . 0 0 13 8 7 0 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O r a n g e C o a s t E l e c t r i c 1 8 . 0 0 13 8 7 0 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O r a n g e C o a s t E l e c t r i c 1 6 2 . 0 0 13 8 7 0 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O r a n g e C o a s t E l e c t r i c 2 7 . 0 0 13 8 7 0 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O r a n g e C o a s t E l e c t r i c 2 4 3 . 0 0 Ch e c k T o t a l : 7 2 0 . 0 0 13 8 7 1 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d C o m p u t e r L i c e n s e s & M a i n t C o u n t y o f O r a n g e 2 , 7 0 6 . 1 9 Ch e c k T o t a l : 2 , 7 0 6 . 1 9 13 8 7 2 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d P r o f e s s i o n a l S e r v i c e s O r a n g e C o u n t y S a n i t a t i o n D i s t r 9 4 1 . 9 1 13 8 7 2 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d P r o f e s s i o n a l S e r v i c e s O r a n g e C o u n t y S a n i t a t i o n D i s t r 8 , 4 7 7 . 1 4 Ch e c k T o t a l : 9 , 4 1 9 . 0 5 13 8 7 3 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d O f f i c e S u p p l i e s O f f i c e D e p o t 8 . 6 2 13 8 7 3 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d O f f i c e S u p p l i e s O f f i c e D e p o t 7 7 . 5 4 13 8 7 3 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d O f f i c e S u p p l i e s O f f i c e D e p o t 1 1 . 5 4 13 8 7 3 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d O f f i c e S u p p l i e s O f f i c e D e p o t 1 0 3 . 8 3 13 8 7 3 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O f f i c e D e p o t 8 . 0 8 13 8 7 3 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O f f i c e D e p o t 7 2 . 6 9 13 8 7 3 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d O f f i c e S u p p l i e s O f f i c e D e p o t 1 . 5 6 13 8 7 3 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d O f f i c e S u p p l i e s O f f i c e D e p o t 1 4 . 0 9 13 8 7 3 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d O f f i c e S u p p l i e s O f f i c e D e p o t 6 . 5 4 13 8 7 3 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d O f f i c e S u p p l i e s O f f i c e D e p o t 5 8 . 8 8 13 8 7 3 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O f f i c e D e p o t 1 . 0 4 13 8 7 3 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O f f i c e D e p o t 9 . 3 3 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 14 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t Ch e c k T o t a l : 3 7 3 . 7 4 13 8 7 4 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O r t i z L a n d s c a p i n g & M a i n t e n a n c 1 3 . 5 0 13 8 7 4 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O r t i z L a n d s c a p i n g & M a i n t e n a n c 1 2 1 . 5 0 13 8 7 4 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - B l d g M a i n t O r t i z L a n d s c a p i n g & M a i n t e n a n c 7 5 . 0 0 13 8 7 4 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O r t i z L a n d s c a p i n g & M a i n t e n a n c 1 0 5 . 0 0 13 8 7 4 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O r t i z L a n d s c a p i n g & M a i n t e n a n c 9 4 5 . 0 0 13 8 7 4 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O r t i z L a n d s c a p i n g & M a i n t e n a n c 1 3 . 5 0 13 8 7 4 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e O r t i z L a n d s c a p i n g & M a i n t e n a n c 1 2 1 . 5 0 13 8 7 4 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - B l d g M a i n t O r t i z L a n d s c a p i n g & M a i n t e n a n c 7 5 . 0 0 Ch e c k T o t a l : 1 , 4 7 0 . 0 0 13 8 7 5 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g K r i s t a l R i e d e r 1 , 2 5 0 . 0 0 Ch e c k T o t a l : 1 , 2 5 0 . 0 0 13 8 7 6 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E q u i p m e n t M a i n t S o u t h C o a s t A Q M D 1 2 0 . 8 4 Ch e c k T o t a l : 1 2 0 . 8 4 13 8 7 7 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c t r i c P u m p s S o u t h e r n C a l i f o r n i a E d i s o n 5 1 9 . 5 9 13 8 7 7 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - E l e c B l d g S o u t h e r n C a l i f o r n i a E d i s o n 2 6 . 0 1 Ch e c k T o t a l : 5 4 5 . 6 0 13 8 7 8 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d B o a r d D e v e l o p m e n t M i c h a e l S c h e a f e r 1 . 3 8 13 8 7 8 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d B o a r d D e v e l o p m e n t M i c h a e l S c h e a f e r 1 2 . 4 2 Ch e c k T o t a l : 1 3 . 8 0 13 8 7 9 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e S e c u r i t a s S e c u r i t y S e r v i c e U S A 1 9 . 2 0 13 8 7 9 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e S e c u r i t a s S e c u r i t y S e r v i c e U S A 1 7 2 . 8 0 13 8 7 9 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e S e c u r i t a s S e c u r i t y S e r v i c e U S A 1 7 2 . 8 0 13 8 7 9 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d B u i l d i n g M a i n t e n a n c e S e c u r i t a s S e c u r i t y S e r v i c e U S A 1 9 . 2 0 Ch e c k T o t a l : 3 8 4 . 0 0 13 8 8 0 0 5 / 2 9 / 2 0 1 5 S o l i d W a s t e F u n d P r o f e s s i o n a l S e r v i c e s T e c h n o l o g y R e s o u r c e C n t r , I n c . 2 7 5 . 0 0 13 8 8 0 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d P r o f e s s i o n a l S e r v i c e s T e c h n o l o g y R e s o u r c e C n t r , I n c . 2 , 4 7 5 . 0 0 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 15 Ch e c k N u m b e r C h e c k D a t e F u n d N a m e A c c o u n t N a m e V e n d o r N a m e A m o u n t Ch e c k T o t a l : 2 , 7 5 0 . 0 0 13 8 8 1 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g R o b e r t T e l l e r 1 , 2 5 0 . 0 0 Ch e c k T o t a l : 1 , 2 5 0 . 0 0 13 8 8 2 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d C o n t r a c t S e r v i c e s U n d e r g r o u n d S e r v i c e A l e r t / S C 4 6 . 5 0 Ch e c k T o t a l : 4 6 . 5 0 13 8 8 3 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g W a d e T i f t 5 0 0 . 0 0 Ch e c k T o t a l : 5 0 0 . 0 0 13 8 8 4 0 5 / 2 9 / 2 0 1 5 L i q u i d W a s t e F u n d S e w e r M a i n t - S w r L a t e r a l P r o g C h a r l o t t e W r i g h t 1 , 1 3 0 . 0 0 Ch e c k T o t a l : 1 , 1 3 0 . 0 0 Re p o r t T o t a l : 6 6 4 , 9 9 2 . 5 6 AP - C h e c k s f o r A p p r o v a l ( 0 6 / 0 3 / 2 0 1 5 - 1 0 : 0 0 A M ) Page 16 Ve n d o r s De s c r i p t i o n s Amount Ci n d e r e l l a Ca k e s St a f f Mo n t h l y Me e t i n g Re f r e s h m e n t 22.50 Co s t a Me s a Ch a m b e r of Co m m e r c e Re g i s t r a t i o n Ed Fa w c e t t ' s Re t i r e m e n t Lu n c h e o n 200.00 De l l SQ L Li c e n s e s fo r Di s t r i c t IT Se r v e r 6 2 3 . 0 0 Fl o y d , Sk e r e n & Ke l l y , LL P 5 t h An n u a l So u t h e r n Ca l i f o r n i a Em p l o y m e n t La w Co n f e r e n c e ‐ Ad m i n As s i s t a n t 125.00 Fr e d Pr y o r Ca r e e r tr a c k Ex c e l Cl a s s e s ‐Ma i n t e n a n c e Su p e r v i s o r 128.00 Ma t c o To o l s Th r e e ti r e th r e a d de p t h ga u g e 1 9 . 5 4 Mc F a d d e n ‐Da l e Sa n t a An a An c h o r s Ra c k St o r a g e 48.72 OC Re g i s t e r Pu b l i c a t i o n of RF P fo r PS Co a t i n g & Ma n h o l e Re h a b Pr o j 19 4 7 8 6 . 0 0 Pa n e r a G e n e r a l Ma n a g e r an d Di r e c t o r s Mo n t h l y Me e t i n g Re f r e s h m e n t 32.58 Re d ‐E ‐Re n t a l s Pr o p a n e Fo r k l i f t 29.38 Sh o e t e r i a 29 W o r k b o o t s ‐Ma i n t e n a n c e Su p e r v i s o r 129.59 So u t h w e s t CS D A Le g i s l a t i v e Da y s Fl i g h t s ‐ Ge n e r a l Ma n a g e r & Di r e c t o r s 520.94 CM S D C h e c k N o . 1 3 7 8 9 2,665.25 Ba n k o f A m e r i c a Costa Mesa Sanitary District ... an Independent Special District Directors' Compensation and Reimbursement of Expenses Item Number: 6. Recommendation/Notes: Recommendation: That the Board of Directors approves Directors’ compensation and reimbursement of expenses for the month of May 2015. ATTACHMENTS: Description Type Directors Compensation & Expense Reimbursement Cover Memo Costa Mesa Sanitary District ... an Independent Special District Sewer Lateral Assistance Program (SLAP) Update Item Number: 7. Recommendation/Notes: Recommendation: That the Board of Directors approve and file. Costa Mesa Sanitary District ... an Independent Special District Investment Report for the Month of May 2015 Item Number: 8. Recommendation/Notes: Recommendation: That the Board of Directors approves the Investment Report for the month of May 2015. ATTACHMENTS: Description Type SLAP Update Cover Memo Protecting our community's health and the environment by providing solid waste and sewer collection services. www.cmsdca.gov Costa Mesa Sanitary District ….an Independent Special District Memorandum To: Board of Directors Via: Scott Carroll, General Manager From: Wendy H. Davis, Finance Manager Date: June 25, 2015 Subject: Sewer Lateral Assistance Program (SLAP) Update Summary The following is a summary of the Sewer Lateral Assistance Program (SLAP) activity for the 2014-2015 fiscal year as of June 5, 2015: Adopted SLAP Budget (160 Applications)200,000$ FY 13-14 Carryover Budget (41 Applications)65,675 Total Budget**265,675$ FY 14-15 New Applications Received 216 Applications Processed for Payment*170 188,350$ Applications In Process 53 66,250 Available SLAP Spots Based on Funding 8 10,000 Total Projected Cost 264,600$ * Includes applications started in prior fiscal year but completed in current fiscal year. ** Funds remaining at the end of the fiscal year will be carried forward. Staff Recommendation That the Board of Directors approve and file this report. Costa Mesa Sanitary District ... an Independent Special District Consideration of Solid Waste Annual Charges for FY 2015-16 to be Collected with the General Taxes Item Number: 9 Recommendation/Notes: A. Presentation of Report B. Open Public Hearing C. Close Public Hearing D. Recommendation: That the Board of Directors Adopt Resolution No. 2015-865 confirming the solid waste annual charges for FY 2015-16 to be collected with the general taxes and direct the District Clerk to File with County Auditor. ATTACHMENTS: Description Type 09 - Resolution No. 2015-865 Final Cover Memo Costa Mesa Sanitary District …an Independent Special District Protecting our community’s health and the environment by providing solid waste and sewer collection services. www.cmsdca.gov Memorandum To: Board of Directors Via: Scott Carroll, General Manager From: Alan Burns, District Counsel Date: June 25, 2015 Subject: Consideration of Solid Waste Annual Charges for FY 2015-16 and Consideration of Wastewater Annual Charges for FY 2015-16 to be Collected with the General Taxes Summary The District adopted the procedures authorized by Health and Safety Code Section 5470 that allows solid waste and wastewater charges to be collected on the assessment roll. To do so we must adopt a report assessing the charges against the parcels every year. The proposed resolutions make those assessments. Staff Recommendation That the Board of Directors: 1. Adopt Resolution No. 2015-865 confirming the solid waste annual charges for FY 2015-16 to be collected with the general taxes and direct the District Clerk to file with the County Auditor; and 2. Adopt Resolution No. 2015-866 confirming the wastewater annual charges for FY 2015-16 to be collected with the general taxes and direct the District Clerk to file with the County Auditor. Analysis The District has adopted the procedures provided in Health and Safety Code Section 5470 to allow our solid waste and wastewater collection charges to be collected with other taxes on the County assessment roll. To be able to do so, the District went through a mailed notice proceeding and the process was implemented in the early 1990s. Since that implementation, Proposition 218 was passed (Article XIIID of the California Constitution) which required that fees must be justified as proportional and in other ways proper Board of Directors June 25, 2015 Page 2 of 4 whenever a new fee or increase is needed. That proceeding also requires mailed notice and a protest hearing. This year no fees are being increased for solid waste, but fees for wastewater collection will increase by 2% for all classes. The fee increase is part of a five year Sewer Rate Plan that was approved by the Board of Directors on June 27, 2013. Prior to approving the Sewer Rate Plan, the District followed Proposition 218 procedures so said procedures are not required this year. However, we are still required to annually assess both the solid waste and wastewater charges by parcel for the Assessor. The procedure to assess parcels must be adopted after a noticed public hearing, in which notice is published two weeks before in an appropriate newspaper. Said notice was published in The Daily Pilot on Friday, July 11, 2014 (see attachment). The District will provide the County with an electronic version of a report which contains a description of each property receiving services and the charges. The real property may be described by reference to the assessor’s parcel map description. The hearing should be held to consider objections or protests to the assessments. Upon conclusion of the hearing, the Board may adopt the resolution approving the assessments to be filed with the Auditor. The District Clerk must then file the assessments with the Auditor before August 10. She must confirm that the charges were adopted by the Board. The Auditor must then enter the charges against the parcels on the assessment roll. The charges are then collected by the Assessor and if the charges are not paid, there are procedures for liens, penalties and collections. Strategic Plan Element & Goal This item complies with the objective and strategy of Strategic Element 7.0., Finances, which states: “Objective: To ensure the short and long-term fiscal health of the District.” “Strategy: The District will forecast and plan revenue and expenditures and maintain appropriate reserves and investments to provide financial resources to fund current and planned operations and projects.” Legal Review District Counsel prepared this staff report and resolutions that are attached hereto. Environmental Review Subject activity is exempt from the requirements of the California Environmental Quality Act (CEQA) (Public Resources Code Section 21000 et. seq.). Section 15300.4 of CEQA allows an agency while establishing its own procedures “to list those specific activities which fall within each of the exempt classes”, and the District has adopted “CEQA Guidelines and Implementing Procedures” that state on page 6 “”Projects” does not include …. C. Continuing administrative or maintenance activities.” Board of Directors June 25, 2015 Page 3 of 4 Financial Review The adopted Solid Waste rate for the fiscal year 2015-16 is the same as the prior fiscal year. Therefore, the annual charge of $216 will generate an estimated $4,700,000 as reflected in the adopted budget. The adopted Wastewater rate increased by 2.00% over the prior fiscal year in accordance with the District’s Five Year Sewer Rate Study completed in December 2012. The annual charges are estimated to $5,400,000 as shown in the adopted budget. Public Notice Process Since the five year Wastewater Rate Plan was adopted on June 27, 2013 and rates are not being increased for solid waste, this matter does not require mailed protest hearing statements but is properly noticed with two weeks newspaper notice in accordance with Government Code Section 6066. Copies of this report are on file and will be included with the entire agenda packet for the June 25, 2015 Board of Directors regular meeting at District Headquarters and on the District’s website. Alternative Actions 1. Refer the matter back to staff. Attachments: A: Resolution No. 2015-865 B: Resolution No. 2015-866 C: Proof of Publication – July 11, 2014 D: Proof of Publications – June 10 & June 17, 2015 Customer Class Per Month Per Year Single/Multi-Family Residential 18.00$ 216.00$ Solid Waste Rates for FY 2015-16 Customer Class Existing New Residential (Per Dwelling Unit) Single Family Residential 87.05 $ 88.79 $ Multi-Family Residential 51.09 52.11 Non-Residential (Per 1000 sq. ft. Commercial – Ave Strength 38.72 39.49 Commercial – High Strength 42.23 43.07 Industrial 99.39 101.38 Wastewater Rates for FY 2015-16 Board of Directors June 25, 2015 Page 4 of 4 Reviewed by: Wendy Davis Finance Manager RESOLUTION NO. 2015-865 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE COSTA MESA SANITARY DISTRICT IMPOSING CHARGES ON THE ASSESSMENT ROLL FOR SOLID WASTE COLLECTION THE BOARD OF DIRECTORS OF THE COSTA MESA SANITARY DISTRICT OF ORANGE COUNTY, CALIFORNIA, HEREBY RESOLVES AS FOLLOWS: WHEREAS, the Board of Directors has adopted the procedures authorized by California Health and Safety Code Section 5470 et seq. for the collection of rates and charges for solid waste collection on the assessment roll; and WHEREAS, the Board of Directors has further complied with California Constitution, Article XIIID (Proposition 218) in establishing those fees, including a 45 day postcard notice each time those fees are increased; and WHEREAS, the Board of Directors does hereby desire to conduct its annual assessment of the properties within the District by adopting those charges in compliance with Health and Safety Code 5473; and WHEREAS, the Board of Directors has conducted a public hearing after providing notice in accordance with Health and Safety Code 5473.1; NOW THEREFORE, THE BOARD DOES HEREBY: 1. Adopt the charges for each parcel which constitutes the report assessing those properties on the assessment roll in accordance with Health and Safety Code Section 5473 which shall be filed with the District Clerk which describes every parcel receiving service and the amount of the charge for each year. 2. Direct the District Clerk to file with the Auditor a copy of the report prepared pursuant to Health and Safety Code Section 5473 with a statement endorsed on the report over her signature that the charges constituting the report has been finally adopted by the Board of Directors and the Auditor shall enter the amounts of the charges against the parcels on the current assessment roll. PASSED and ADOPTED on this 25 day of June 2015. ________________________________ ________________________________ Secretary, Costa Mesa Sanitary District President, Costa Mesa Sanitary District Board of Directors Board of Directors STATE OF CALIFORNIA ) COUNTY OF ORANGE ) SS CITY OF COSTA MESA ) I, Noelani Middenway, Clerk of the Costa Mesa Sanitary District, hereby certify that the above and foregoing Resolution No. 2015-865, was duly and regularly passed and adopted by said Board of Directors at a regular meeting thereof held on the _______ day of ________________ 2015 by the following votes: AYES: NOES: ABSENT: ABSTAIN: IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Costa Mesa Sanitary District, this ____ day of ___________________2015. __________________________________ Clerk of the Costa Mesa Sanitary District RESOLUTION NO. 2015-866 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE COSTA MESA SANITARY DISTRICT IMPOSING CHARGES ON THE ASSESSMENT ROLL FOR WASTEWATER COLLECTION THE BOARD OF DIRECTORS OF THE COSTA MESA SANITARY DISTRICT OF ORANGE COUNTY, CALIFORNIA, HEREBY RESOLVES AS FOLLOWS: WHEREAS, the Board of Directors has adopted the procedures authorized by California Health and Safety Code Section 5470 et seq. for the collection of rates and charges for wastewater collection on the assessment roll; and WHEREAS, the Board of Directors has further complied with California Constitution, Article XIIID (Proposition 218) in establishing those fees, including a 45 day postcard notice each time those fees are increased; and WHEREAS, the Board of Directors does hereby desire to conduct its annual assessment of the properties within the District by adopting those charges in compliance with Health and Safety Code 5473; and WHEREAS, the Board of Directors has conducted a public hearing after providing notice in accordance with Health and Safety Code 5473.1; NOW THEREFORE, THE BOARD DOES HEREBY: 1. Adopt the charges for each parcel which constitutes the report assessing those properties on the assessment roll in accordance with Health and Safety Code Section 5473 which shall be filed with the District Clerk which describes every parcel receiving service and the amount of the charge for each year. 2. Direct the District Clerk to file with the Auditor a copy of the report prepared pursuant to Health and Safety Code Section 5473 with a statement endorsed on the report over her signature that the charges constituting the report has been finally adopted by the Board of Directors and the Auditor shall enter the amounts of the charges against the parcels on the current assessment roll. PASSED and ADOPTED on this 25 day of June 2015. ________________________________ ________________________________ Secretary, Costa Mesa Sanitary District President, Costa Mesa Sanitary District Board of Directors Board of Directors STATE OF CALIFORNIA ) COUNTY OF ORANGE ) SS CITY OF COSTA MESA ) I, Noelani Middenway, Clerk of the Costa Mesa Sanitary District, hereby certify that the above and foregoing Resolution No. 2015-866, was duly and regularly passed and adopted by said Board of Directors at a regular meeting thereof held on the _______ day of ________________ 2015 by the following votes: AYES: NOES: ABSENT: ABSTAIN: IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Costa Mesa Sanitary District, this ____ day of ___________________2015. __________________________________ Clerk of the Costa Mesa Sanitary District Product(s): Daily Pilot, dailypilot.com, CApublicnotice.com_DP AdSize(s):1 Column, Run Date(s):Friday, July 11, 2014 Color Spec.B/W Preview Order ID:2525277 Page 1 of 1 7/9/2014 1:37:43 PMPrinted: GROSS PRICE * :$47.88 * Agency Commission not included Legal-DP- Notices PACKAGE NAME: Product(s): Daily Pilot, dailypilot.com, CApublicnotice.com_DP AdSize(s):1 Column, Run Date(s):Wednesday, June 10, 2015, Wednesday, June 17, 2015 Color Spec.B/W Preview Order ID:3346165 Page 1 of 2 6/5/2015 11:10:41 AMPrinted: GROSS PRICE * :$86.54 * Agency Commission not included Legal-DP- Notices PACKAGE NAME: Order ID:3346165 Page 2 of 2 6/5/2015 11:10:41 AMPrinted: GROSS PRICE * :$86.54 * Agency Commission not included Legal-DP- Notices PACKAGE NAME: Product(s): Daily Pilot, dailypilot.com, CApublicnotice.com_DP AdSize(s):1 Column, Run Date(s):Wednesday, June 10, 2015, Wednesday, June 17, 2015 Color Spec.B/W Preview Order ID:3345479 Page 1 of 2 6/5/2015 8:30:44 AMPrinted: GROSS PRICE * :$88.00 * Agency Commission not included Legal-DP- Notices PACKAGE NAME: Order ID:3345479 Page 2 of 2 6/5/2015 8:30:44 AMPrinted: GROSS PRICE * :$88.00 * Agency Commission not included Legal-DP- Notices PACKAGE NAME: Costa Mesa Sanitary District ... an Independent Special District Consideration of Wastewater Annual Charges for FY 2015-16 to be Collected with the General Taxes Item Number: 10 Recommendation/Notes: A. Presentation of Report B. Open Public Hearing C. Close Public Hearing D. Recommendation: That the Board of Directors Adopts Resolution No. 2015-866 confirming the wastewater annual charges for FY 2015-16 to be collected with the general taxes and direct the District Clerk to File with County Auditor. ATTACHMENTS: Description Type 10 - Resolution No. 2015-866 Final Cover Memo RESOLUTION NO. 2015-866 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE COSTA MESA SANITARY DISTRICT IMPOSING CHARGES ON THE ASSESSMENT ROLL FOR WASTEWATER COLLECTION THE BOARD OF DIRECTORS OF THE COSTA MESA SANITARY DISTRICT OF ORANGE COUNTY, CALIFORNIA, HEREBY RESOLVES AS FOLLOWS: WHEREAS, the Board of Directors has adopted the procedures authorized by California Health and Safety Code Section 5470 et seq. for the collection of rates and charges for wastewater collection on the assessment roll; and WHEREAS, the Board of Directors has further complied with California Constitution, Article XIIID (Proposition 218) in establishing those fees, including a 45 day postcard notice each time those fees are increased; and WHEREAS, the Board of Directors does hereby desire to conduct its annual assessment of the properties within the District by adopting those charges in compliance with Health and Safety Code 5473; and WHEREAS, the Board of Directors has conducted a public hearing after providing notice in accordance with Health and Safety Code 5473.1; NOW THEREFORE, THE BOARD DOES HEREBY: 1. Adopt the charges for each parcel which constitutes the report assessing those properties on the assessment roll in accordance with Health and Safety Code Section 5473 which shall be filed with the District Clerk which describes every parcel receiving service and the amount of the charge for each year. 2. Direct the District Clerk to file with the Auditor a copy of the report prepared pursuant to Health and Safety Code Section 5473 with a statement endorsed on the report over her signature that the charges constituting the report has been finally adopted by the Board of Directors and the Auditor shall enter the amounts of the charges against the parcels on the current assessment roll. PASSED and ADOPTED on this 25 day of June 2015. ________________________________ ________________________________ Secretary, Costa Mesa Sanitary District President, Costa Mesa Sanitary District Board of Directors Board of Directors STATE OF CALIFORNIA ) COUNTY OF ORANGE ) SS CITY OF COSTA MESA ) I, Noelani Middenway, Clerk of the Costa Mesa Sanitary District, hereby certify that the above and foregoing Resolution No. 2015-866, was duly and regularly passed and adopted by said Board of Directors at a regular meeting thereof held on the _______ day of ________________ 2015 by the following votes: AYES: NOES: ABSENT: ABSTAIN: IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Costa Mesa Sanitary District, this ____ day of ___________________2015. __________________________________ Clerk of the Costa Mesa Sanitary District Product(s): Daily Pilot, dailypilot.com, CApublicnotice.com_DP AdSize(s):1 Column, Run Date(s):Wednesday, June 10, 2015, Wednesday, June 17, 2015 Color Spec.B/W Preview Order ID:3345479 Page 1 of 2 6/5/2015 8:30:44 AMPrinted: GROSS PRICE * :$88.00 * Agency Commission not included Legal-DP- Notices PACKAGE NAME: Order ID:3345479 Page 2 of 2 6/5/2015 8:30:44 AMPrinted: GROSS PRICE * :$88.00 * Agency Commission not included Legal-DP- Notices PACKAGE NAME: Costa Mesa Sanitary District ... an Independent Special District Adoption of Ordinance No. 105 Confirming Annual Charges for Solid Waste and Wastewater for 2015-16 Item Number: 11 Recommendation/Notes: Recommendation: That the Board of Directors adopt Ordinance No. 105 confirming annual charges for Solid Waste and Wastewater for 2015-16. ATTACHMENTS: Description Type 11 - Ordinance No. 105 - Confirming Annual Charges for Solid Waste and Sewer for 2015-16 Final Cover Memo ORDINANCE NO. 105 AN ORDINANCE OF THE BOARD OF DIRECTORS OF THE COSTA MESA SANITARY DISTRICT CONFIRMING ANNUAL CHARGES FOR SOLID WASTE AND WASTEWATER FOR 2015-2016 WHEREAS, District has implemented the procedure set forth in Health & Safety Code section 5470 et seq. for imposing wastewater and solid waste charge collection on the tax rolls by duly-noticing and conducting a public hearing thereon; and WHEREAS, since District implemented that procedure, Proposition 218 was passed, adding Article XIIID to the California Constitution, and requiring a 45-day noticed public hearing before rates are imposed or increased; and WHEREAS, the law also allows a five year increase in rates if certain hearing procedures are employed; and WHEREAS, the District has adopted solid waste and wastewater charges in compliance therewith Article XIIID and the District has adopted a five year schedule of increases for wastewater rates in accordance with the law; and WHEREAS, the law requires an annual imposition of those rates on the current tax roll and a certification of a report to the Auditor that the imposition is accurate and that the charges are correctly set forth for each the parcel pursuant to Health & Safety Code section 5473; and WHEREAS, the law requires a noticed public hearing to provide a hearing for objections to the report by those to be assessed; and WHEREAS, the Board has taken these actions by separate resolutions for each charge since the Auditor prefers a resolution; and WHEREAS, some local finance experts believe these actions should be taken by ordinance since Health & Safety Code section 5471 provides that these charges may only be imposed by ordinance; NOW, THEREFORE, the Board of Directors of the Costa Mesa Sanitary District does hereby ORDAIN as follows: Ordinance No. 105 Section 1. That the charges set forth in Resolution Nos. 2015-865 and 2015- 866 for wastewater and solid waste charges for 2015-2016, respectively, are hereby confirmed by the adoption of this ordinance, which shall be kept on file with the District. Section 2. Should any part, clause or section of this Ordinance be declared by any Court of competent jurisdiction to be invalid, the remaining provisions of this Ordinance shall nevertheless be and remain in full force and effect and the Board of Directors of the Costa Mesa Sanitary District of Orange County, California, hereby declares that each and every section, clause, provision or part of this Ordinance would have been adopted and made a part of this Ordinance without the adoption of any portion thereof and that the invalidity of any part or provision hereof shall not in any way affect the validity or enforcement of the remaining provisions of this Ordinance that may stand on their own. Section 3. Pursuant to Health and Safety Code sections 6490 and 6491.3, the Clerk shall cause this ordinance or a summary thereof to be published in a newspaper of general circulation printed and published in the District according to law PASSED and ADOPTED this day of , 2015. Secretary President Legal Review: District Counsel // // // // // // Ordinance No. 105 STATE OF CALIFORNIA ) COUNTY OF ORANGE ) SS CITY OF COSTA MESA ) I, NOELANI MIDDENWAY, Clerk of the Costa Mesa Sanitary District, hereby certify that the above and foregoing Ordinance No. was duly and regularly passed and adopted by said Board of Directors at a regular meeting thereof, held on the day of , 2015 by the following votes: AYES: NOES: ABSENT: ABSTAIN: IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Costa Mesa Sanitary District, this day of , 2015. Clerk of the Costa Mesa Sanitary District Costa Mesa Sanitary District ... an Independent Special District Ordinance No. 106 - Board of Directors Compensation Item Number: 12 Recommendation/Notes: A. Presentation of Report B. Open Public Hearing C. Close Public Hearing D. Recommendation: That the Board of Directors Adopts Ordinance No. 106 increasing Board compensation from $221.00 to $295.00 per day, not to exceed six days in a calendar month, to be effective August 24, 2015. ATTACHMENTS: Description Type 12 - Ordinance No. 106 - Final Cover Memo Costa Mesa Sanitary District …an Independent Special District Protecting our community’s health and the environment by providing solid waste and sewer collection services. www.cmsdca.gov Memorandum To: Board of Directors From: Alan Burns, District Counsel Date: June 25, 2015 Subject: Ordinance No. 106 – Board of Directors Compensation Summary The Board’s compensation was last adjusted in 2007. On May 12, 2015, the Board of Directors directed staff to increase their compensation in the FY 2015-16 Budget from $221.00 to $295.00 per day. Section 3.01.030 of the District’s Operations Code needs to be amended to reflect the new compensation. The proposed ordinance will amend Section 3.01.030 and increase Board compensation to $295 per day, limited to six days per month. Staff Recommendation That the Board of Directors approves adopting Ordinance No. 106 increasing Board compensation from $221.00 to $295.00 per day, not to exceed six days in a calendar month to be effective August 24, 2015. Analysis The Board’s compensation was last adjusted in 2007. Since that time, inflation has decreased the value of the compensation authorized in that year. The law allows compensation adjustments up to 5% per year. Additionally, other comparable agencies have provided additional benefits to its members, which are described in more details in Attachment A. The law provides that to make an adjustment to Board member compensation, a public hearing must first be held. That public hearing has been noticed for tonight’s meeting so Board of Directors June 25, 2015 Page 2 of 3 that the public can provide input before the rate is increased. Additionally, the increased rates cannot go into effect sooner than 60 days after the ordinance is adopted. On May 12, 2015, staff presented to the Board Directors a survey of board compensation from independent special districts in Orange County. The Board directed staff to increase their compensation from $221.00 to $295.00 per day, not to exceed six days in a calendar month, in the FY 2015-16/2016-17 Budget. CMSD Board of Directors do not receive health, vision or dental insurance from the District nor do they participate in the District’s retirement system (CalPERS). A public hearing notice about the proposed Board compensation was posted in The Daily Pilot on June 10 and 17, 2015. Attachment B is a copy of the notices. Strategic Plan Element & Goal This item complies with the objective and strategy of 2015-20 Strategic Plan Element 5.0, Administrative Management, which states as follows: “Objective: To create, maintain and implement policies and procedures to ensure sound and transparent management of the District. Strategy: We will conduct periodic reviews, refine and implement policies and procedures, and ensure the General Manager has the direction and tools necessary for successful District operations.” Legal Review This matter has been duly noticed and the relevant law provided, above. District Counsel has reviewed and approved Ordinance No. 106. Environmental Review Board compensation is an administrative matter and is not a disturbance of the environment similar to grading or construction and is not a project under CEQA or the District’s CEQA Guidelines. Financial Review The total cost for implementing the increase in the Board of Directors salaries is $26,640. This increase is offset by elimination of the funding for the Administrative Services Manager position which is being replaced with a lower level position thereby creating a substantial salary savings in the proposed fiscal year 2015-2016 Budget. There is no additional financial impact to approving the recommendation. Board of Directors June 25, 2015 Page 3 of 3 Public Notice Process Copies of this report are on file and will be included with the entire agenda packet for the June 25, 2015 Board of Directors regular meeting at District headquarters and on District’s website. Alternative Actions 1. Do not approve Ordinance No. 106. 2. Approve a smaller increase for compensation. 3. Direct staff to report back with more information. Attachments A: Board Compensation Survey – May 2015 B: Proof of Publication – May 29 & June 5, 2015 C: Ordinance No. 106 Reviewed by: Wendy Davis Finance Manager Product(s): Daily Pilot, dailypilot.com, CApublicnotice.com_DP AdSize(s):1 Column, Run Date(s):Friday, May 29, 2015, Friday, June 05, 2015 Color Spec.B/W Preview Order ID:3319917 Page 1 of 1 5/27/2015 12:32:28 PMPrinted: GROSS PRICE * :$62.24 * Agency Commission not included Legal-DP- Notices PACKAGE NAME: ORDINANCE NO. 106 AN ORDINANCE OF THE COSTA MESA SANITARY DISTRICT AMENDING BOARD OF DIRECTORS COMPENSATION WHEREAS, the Board of Directors last received an adjustment to their compensation in 2007; and WHEREAS, Health and Safety Code section 6489 and Water Code Section 20200 et seq. govern the compensation provisions for board members; and WHEREAS, those provisions require that before any increases in compensation are approved, that the matter is to be noticed for a public hearing; and WHEREAS, a public hearing was duly held on June 25, 2015 and the Board has determined that an increase in director compensation is warranted; NOW, THEREFORE, the Board of Directors of the Costa Mesa Sanitary District does hereby ORDAIN as follows: Section 1. That Section 3.01.030 of the Costa Mesa Sanitary District Operations Code is hereby deleted in its entirety and reenacted to read as follows: “Section 3.01.030. Compensation Pursuant to the provisions of Health and Safety Code Section 6489, compensation is set for each day’s attendance at a Board meeting, or for each day’s service rendered as a Director at the request of the Board, the sum of two hundred ninety five dollars per day, not to exceed a total of six days in any calendar month. The following meetings shall be eligible for such per diem service: 1. Board meetings 2. Advisory committee meetings such as subcommittees 3. Approved conferences or organized educational activities Ordinance No. 106 4. Orange County Sanitation District (OCSD) meetings 5. Santa Ana River Flood Protection Agency (SARFPA) meetings 6. Independent Special Districts of Orange County (ISDOC) meetings 7. Orange County Local Agency Formation Commission (LAFCO) meetings 8. California Special Districts Association (CSDA) meetings 9. California Association of Sanitation Agencies (CASA) meetings 10. Orange County Council of Governments (OCCOG) meetings 11. Water Advisory Committee of Orange County (WACO) meetings 12. Costa Mesa Chamber of Commerce meetings 13. Educational Outreach and Presentations 14. City of Costa Mesa meetings 15. County of Orange meetings 16. City of Newport Beach Meetings 17. Mesa Water District meetings 18. Irvine Ranch Water District meetings 19. Costa Mesa Sanitary District/Mesa Water District/City of Costa Mesa Liaison Committee meetings 20. Water Discharge Regulation meetings (WDR) 21. Water Environment Association (WEF) 22. California Water Environment Association (CWEA) 23. Santa Ana River Basin Section (SARBS) 24. Costa Mesa Sanitary District/Mesa Water District/City of Newport Beach Liaison Committee meetings 25. South Coast Metro Alliance 26. Solid Waste Association of North America (SWANA) 27. Integrated Waste Management Commission (IWMC) 28. Any other meetings that directly involve the District 29. Any other meeting that indirectly involves the District by subject matter provided that the Director requesting compensation shall describe in his compensation request how the subject matter related to the District Ordinance No. 106 The Board member shall also be entitled to his/her reasonable expenses incident thereto.” Section 2. Should any part, clause or section of this Ordinance be declared by any Court of competent jurisdiction to be invalid, the remaining provisions of this Ordinance shall nevertheless be and remain in full force and effect and the Board of Directors of the Costa Mesa Sanitary District of Orange County, California, hereby declares that each and every section, clause, provision or part of this Ordinance would have been adopted and made a part of this Ordinance without the adoption of any portion thereof and that the invalidity of any part or provision hereof shall not in any way affect the validity or enforcement of the remaining provisions of this Ordinance that may stand on their own. Section 3. Pursuant to Health and Safety Code Sections 6490 and 6494.3, the District Clerk shall cause this ordinance or a summary thereof to be published in a newspaper of general circulation printed and published in the District according to law. Section 4. Pursuant to Water Code section 20204, this ordinance and the compensation increases authorized thereby, shall not become effective until August 24, 2015. PASSED and ADOPTED this 25th day of June, 2015 Secretary President APPROVED AS TO FORM District Counsel Ordinance No. 106 STATE OF CALIFORNIA ) COUNTY OF ORANGE ) SS CITY OF COSTA MESA ) I, NOELANI MIDDENWAY, Clerk of the Costa Mesa Sanitary District, hereby certify that the above and foregoing Ordinance No. 106 was duly and regularly passed and adopted by said Board of Directors at a regular meeting thereof, held on the day of , 2015 by the following votes: AYES: NOES: ABSENT: ABSTAIN: IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Costa Mesa Sanitary District, this day of , 2015. Clerk of the Costa Mesa Sanitary District Costa Mesa Sanitary District ... an Independent Special District Resolution No. 2015-867 Adopting the Budget for FY 2015-16 and 2016-17 Item Number: 13. Recommendation/Notes: Recommendation: That the Board of Directors approves Resolution No. 2015-867 adopting the Budget for FY 2015-16 and 2016-17. ATTACHMENTS: Description Type 13 - Budget Resolution No. 2015-867 - Final Cover Memo Costa Mesa Sanitary District …an Independent Special District Protecting our community’s health and the environment by providing solid waste and sewer collection services. www.cmsdca.gov Memorandum To: Board of Directors From: Scott Carroll, General Manager Via: Wendy H. Davis, Finance Manager Date: June 25, 2015 Subject: Resolution No. 2015-867 Adopting the Budget for FY 2015-16 and 2016-17 Summary Over the course of several meetings, staff received input from the Board Directors and the public regarding the District’s proposed two year budget for Fiscal Year (FY) 2015-16 and 2016-17. Staff has incorporated all recommendations into the budget, as directed by the Board, and is presenting the final budget document for your approval consideration. The total budget presented for adoption for FY 2015-16 is $11,504,000 and for FY 2016- 17 is $11,733,000, as shown in attachments A and B, respectively. Staff Recommendation That the Board of Directors adopt Resolution No. 2015-867 adopting the Budget for FY 2015-16 and 2016-17. Analysis The total budget for FY 2015-16 is $11,504,000. The Solid Waste Fund proposed budget of $5,880,000 assumes that expenses will exceed revenues by $725,000 creating a deficit which will require the use of reserves to balance the budget. The Wastewater Fund reflects a balanced budget of $5,624,000 due to the Wastewater rate increase of 2% adopted by the Board as part of the 2012 Sewer Rate Study. The FY 2015-16 budget presented for adoption includes: first year implementation of the Organics Recycling Program, two new Maintenance Workers I, reclassification of an existing Maintenance Worker I to a Maintenance Worker II, a new part-time Accounting Board of Directors June 25, 2015 Page 2 of 2 Clerk, a new Management Analyst I, elimination of the Administrative Services Manager position and all of the Compensation and Classification Study recommendations which were previously approved by the Board at its May 28, 2015 Board meeting. In accordance with the District’s Employee Handbook, effective July 1, 2015 all employees will receive a 0.1% Cost of Living Adjustment (COLA) which is reflected in the attached salary schedule. The total proposed budget for FY 2016-17 is $11,733,000. The Solid Waste Fund proposed budget of $6,009,000 assumes that expenses will exceed revenues by $829,000 creating a deficit which will require the use of reserves to balance the budget. The Wastewater Fund reflects a balanced budget of $5,724,000 due to the Wastewater rate increase of 2% adopted by the Board as part of the 2012 Sewer Rate Study. In accordance with the Employee Handbook: “All District employees will receive a salary adjustment equal to the February to February Consumer Price Index (CPI) for the Orange-Los Angeles-Riverside Counties. The salary range adjustment will go into effect on July 1.” For budgetary purposes, Staff has used an estimated COLA of 2.5% to adjust salaries for the FY 2016-17 budget. Strategic Plan Element & Goal This item supports achieving the objective and strategy of Strategic Element No. 7.0, Finance, which states: “Objective: To ensure the short and long-term fiscal health of the District. Strategy: The District will forecast and plan revenue and expenditures and maintain appropriate reserves and investment to provide financial resources to fund current and planned operations and projects.” Legal Review Not applicable. Environmental Review Subject activity is exempt from the requirements of the California Environmental Quality Act (CEQA) (Public Resources Code Section 21000 et. seq.). Section 15300.4 of CEQA allows an agency while establishing its own procedures “to list those specific activities which fall within each of the exempt classes”, and the District has adopted “CEQA Guidelines and Implementing Procedures” that state on page 6 “”Projects” does not include …. C. Continuing administrative or maintenance activities.” Financial Review Proposed FY 2015-16 Budget Total revenue is $10,779,000. Total expenditures are $11,504,000 Board of Directors June 25, 2015 Page 3 of 3 The Wastewater Fund budget presented for adoption is balanced. In the Solid Waste Fund, expenditures exceed revenues by $725,000 as the result of the new Organics Recycling Program implementation. Undesignated reserves will be used to balance the Solid Waste Fund proposed budget, which will reduce excess reserves. In 2015-16, the proposed CIP budget is $1,787,000. The following is a breakdown of the CIP projects for FY 2015-16. • Westside Pump Station Abandonment #101 $1,184,000 • Indus Relining #310 $353,000 • Manhole Cover Repairs Phase 2 #311 $150,000 • Aviemore Pump Station Upgrade #312 $100,000 Proposed FY 2016-17 Budget Total revenue is $10,904,000 Total expenditures are $11,733,000 The Wastewater Fund budget presented for adoption is balanced. In the Solid Waste Fund, expenditures exceed revenues by $829,000. The deficit budget in the Solid Waste Fund will use undesignated reserves to balance budget which is in accordance with the Board’s policy of reducing reserves. In 2016-17, the proposed CIP budget is $1,787,000. The following is a breakdown of the CIP projects for FY 2016-17. • Westside Pump Station Abandonment #101 $1,467,000 • Force Main Upgrade/Victoria #313 $320,000 Public Notice Process Copies of this report are on file and will be included with the entire agenda packet for the June 25, 2015 Board of Directors regular meeting at District Headquarters and on District website www.cmsdca.gov Alternative Actions 1. Refer the matter back to staff for additional information. Attachments A: Resolution No. 2015-867 B: Proposed Budget for Adoption C: FY 2015-16 Salary Schedule RESOLUTION NO. 2015-867 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE COSTA MESA SANITARY DISTRICT, ADOPTING A BUDGET FOR THE FISCAL YEARS 2015-16 & 2016-17 WHEREAS, the Board of Directors has conducted a series of study sessions and other public meetings to consider an appropriate budget; and WHEREAS, the Proposed Budget for fiscal years 2015-16 and 2016-17 has been prepared by order of the Board of Directors. NOW, THEREFORE, BE IT RESOLVED as follows: SECTION 1: The Biennial Budget for the Costa Mesa Sanitary District for the fiscal year beginning July 1, 2015 and ending June 30, 2016, and for fiscal year beginning July 1, 2016 and ending June 30, 2017 is hereby adopted as set forth in the Proposed Biennial Budget, subject to minute action of any changes made to the Proposed Biennial Budget at the time of its adoption. SECTION 2: This budget is in compliance with District Operations Code Chapter 4.03. PASSED AND ADOPTED by the Board of Directors of the Costa Mesa Sanitary District at a regular meeting held on the 25th day of June 2015. Robert Ooten Michael Scheafer Secretary of the Board of Directors President of the Board of Directors STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss COSTA MESA SANITARY DISTRICT ) I, NOELANI MIDDENWAY, Clerk of the Costa Mesa Sanitary District, hereby certify that the above and foregoing Resolution No. 2015-867 was duly and regularly passed and adopted by the said Board of Directors at a regular meeting thereof held on the 25th day of June 2015 by the following votes: AYES: NOES: ABSENT: ABSTAIN: IN WITNESS WHEREOF, I have hereunto set my hand and affixed the Seal of the Costa Mesa Sanitary District, this 25th day of June 2015. Noelani Middenway Clerk of the Costa Mesa Sanitary District COSTA MESA SANITARY DISTRICT Proposed Line Item Budget Fiscal Year 2015-16 Attachment B Solid Proposed Waste Wastewater Budget Fund Fund Total Revenues: Annual charge 4,700,000$ 5,400,000$ 10,100,000$ Additional container charge 100,000 - 100,000 Investment earnings 45,000 54,000 99,000 Contributions 25,000 - 25,000 Charges for services - 75,000 75,000 Sewer permits - 20,000 20,000 Inspection fees - 65,000 65,000 Property Taxes 210,000 - 210,000 Other 75,000 10,000 85,000 Total revenues 5,155,000$ 5,624,000$ 10,779,000$ Expenses: Salaries and benefits (administrative): Regular salaries 340,000$ 440,000$ 780,000$ Part-time salaries 40,000 30,000 70,000 Board salaries 21,200 85,000 106,200 Overtime 500 1,500 2,000 Auto allowance 2,400 2,400 4,800 Cell phone allowance 4,300 3,400 7,700 Incentive Pay 5,000 5,000 10,000 Tuition Reimbursement 5,000 5,000 10,000 Compensated absences 6,000 6,000 12,000 Cafeteria plan 52,200 63,000 115,200 Medicare 6,200 8,600 14,800 Social security 1,400 5,300 6,700 Retirement - employer 30,000 43,000 73,000 Retirement - employee 1,500 5,000 6,500 Deferred medical 3,400 4,400 7,800 Workers' compensation 3,400 5,500 8,900 Subtotal administrative 522,500$ 713,100$ 1,235,600$ Salaries & benefits (wastewater maint): Regular salaries -$ 455,000$ 455,000$ Overtime - 32,000 32,000 Compensated absences - 6,000 6,000 Cafeteria plan - 106,200 106,200 Medicare - 7,400 7,400 Retirement - employer - 37,000 37,000 Retirement - employee - 13,000 13,000 Deferred medical - 4,500 4,500 Cell phone allowance - 6,800 6,800 Workers' compensation - 33,000 33,000 Subtotal salaries & benefits- wastewater -$ 700,900$ 700,900$ Total salaries and benefits 522,500$ 1,414,000$ 1,936,500$ COSTA MESA SANITARY DISTRICT Proposed Line Item Budget Fiscal Year 2015-16 Attachment B Solid Proposed Waste Wastewater Budget Fund Fund Total Operations & maintenance (administrative): Professional services 39,250$ 174,250$ 213,500$ Engineering/architectural services - 64,000 64,000 Plan check/inspection - inside - 63,000 63,000 Plan check/inspection - outside - 55,000 55,000 Plan check/inspection - sewer lateral - 14,000 14,000 20/80 Legal services 27,000 108,000 135,000 Fiscal services 12,200 22,800 35,000 Medical/employment services 400 3,600 4,000 Contract services 6,550 39,950 46,500 County collection fee 15,500 15,500 31,000 Trash hauler 2,615,000 - 2,615,000 Recycling/disposal 1,750,000 - 1,750,000 Organics disposal 600,000 - 600,000 Container collection costs 16,000 - 16,000 Building maintenance 3,600 32,400 36,000 Equipment maintenance 3,300 11,700 15,000 Office supplies 600 5,400 6,000 Multi media/copy/blueprint 150 1,350 1,500 Postage 1,000 9,000 10,000 Public info/education/promo 53,400 33,400 86,800 Small tools/equipment 540 4,860 5,400 Computer licenses & maintenance 5,390 48,610 54,000 EOC equipment & supplies 150 1,350 1,500 Memberships/dues 11,890 38,400 50,290 Staff development 7,290 40,910 48,200 Board development 2,800 25,500 28,300 Mileage reimbursement 120 1,080 1,200 Liability insurance 6,800 61,200 68,000 Telephone 1,300 11,700 13,000 Gas - building 50 450 500 Water - building 200 1,800 2,000 Electric - building 800 7,200 8,000 Asset Replacement 26,000 234,000 260,000 Capital Outlay 2,520 22,680 25,200 Contingency - 128,280 128,280 Total operations & maintenance 5,209,800$ 1,281,370$ 6,491,170$ Pump station maintenance -$ 30,000$ 30,000$ Sewer line maintenance - 25,000 25,000 GIS support - 45,000 45,000 Building maintenance - Yard - 12,850 12,850 Equipment maintenance - 82,100 82,100 Televising sewer lines program - 70,000 70,000 Annual Sewer Maintenance - 150,000 150,000 Fats, Oils and Grease program - 108,000 108,000 Sewer lateral program - 200,000 200,000 CCTV Sewer lateral program - 20,000 20,000 Office Supplies - 1,000 1,000 Small tools/equipment - 19,400 19,400 Materials and supplies - 20,000 20,000 Operations & maintenance (wastewater maint): COSTA MESA SANITARY DISTRICT Proposed Line Item Budget Fiscal Year 2015-16 Attachment B Solid Proposed Waste Wastewater Budget Fund Fund Total Computer licenses & maintenance - 24,000 24,000 Memberships/dues - 1,680 1,680 Staff development - 5,000 5,000 Mileage reimbursement - 200 200 Telephone - Yard - 9,500 9,500 Gas - Yard - 400 400 Water - Yard - 1,500 1,500 Electric - Yard - 4,000 4,000 Water pumps - 2,000 2,000 Electric pumps - 75,000 75,000 Liability insurance - 15,000 15,000 Capital Outlay - 206,000 206,000 Total operations & maint-wastewater -$ 1,127,630$ 1,127,630$ Total operations and maintenance 5,209,800$ 2,409,000$ 7,618,800$ Programs:Sharps Program 10,200$ -$ 10,200$ Household hazardous waste 40,000 - 40,000 Anti-scavenging 5,000 - 5,000 Educational programs 50,500 - 50,500 Pharmaceutical program 12,000 - 12,000 Battery Recycling Program 20,000 - 20,000 Organics Public Info/Ed/Comm Promo 10,000 - 10,000 Total programs 147,700$ -$ 147,700$ Capital improvement projects: Westside Pump Stn Abandonment #101 -$ 1,184,000$ 1,184,000$ Indus Relining #310 - 353,000 353,000 Manhole Cover Repairs Ph 2 #311 - 150,000 150,000 Aviemore PS Upgrade #313 - 100,000 100,000 Total capital improvement projects -$ 1,787,000$ 1,787,000$ Total expenses 5,880,000$ 5,610,000$ 11,490,000$ Transfers: Transfer in from asset management fund -$ (1,787,000)$ (1,787,000)$ Transfer in from asset replacement fund - - - Transfer out to asset management fund - 1,801,000 1,801,000 Total transfers, net -$ 14,000$ 14,000$ Total budget, net of transfers 5,880,000$ 5,624,000$ 11,504,000$ Net revenue (725,000)$ -$ (725,000)$ COSTA MESA SANITARY DISTRICT Proposed Line Item Budget Fiscal Year 2016-17 Attachment B Solid Proposed Waste Wastewater Budget Fund Fund Total Revenues: Annual charge 4,725,000$ 5,500,000$ 10,225,000$ Additional container charge 100,000 - 100,000 Investment earnings 45,000 54,000 99,000 Contributions 25,000 - 25,000 Charges for services - 75,000 75,000 Sewer permits - 20,000 20,000 Inspection fees - 65,000 65,000 Property Taxes 210,000 - 210,000 Other 75,000 10,000 85,000 Total revenues 5,180,000$ 5,724,000$ 10,904,000$ Expenses: Salaries and benefits (administrative): Regular salaries 360,000$ 465,000$ 825,000$ Part-time salaries 43,300 32,000 75,300 Board salaries 21,200 85,000 106,200 Overtime 500 1,500 2,000 Auto allowance 2,400 2,400 4,800 Cell phone allowance 4,300 3,400 7,700 Incentive Pay 5,000 5,000 10,000 Tuition Reimbursement 5,000 5,000 10,000 Compensated absences 6,300 6,000 12,300 Cafeteria plan 52,200 63,000 115,200 Medicare 6,600 9,000 15,600 Social security 1,400 5,300 6,700 Retirement - employer 32,000 45,500 77,500 Retirement - employee 1,500 5,000 6,500 Deferred medical 3,600 4,700 8,300 Workers' compensation 3,600 5,700 9,300 Subtotal administrative 548,900$ 743,500$ 1,292,400$ Salaries and benefits (wastewater maint.): Regular salaries -$ 485,000$ 485,000$ Overtime - 35,000 35,000 Compensated absences - 6,000 6,000 Cafeteria plan - 106,200 106,200 Medicare - 8,000 8,000 Retirement - employer - 39,500 39,500 Retirement - employee - 14,000 14,000 Deferred medical - 4,900 4,900 Cell phone allowance - 6,800 6,800 Incentive pay - - - Workers' compensation - 35,500 35,500 Subtotal salaries/benefits (wastewater) -$ 740,900$ 740,900$ Total salaries and benefits 548,900$ 1,484,400$ 2,033,300$ COSTA MESA SANITARY DISTRICT Proposed Line Item Budget Fiscal Year 2016-17 Attachment B Solid Proposed Waste Wastewater Budget Fund Fund Total Operations & maintenance (administrative): Professional services 39,250$ 174,250$ 213,500$ Engineering/architectural services - 64,000 64,000 Plan check/inspection - inside - 63,000 63,000 Plan check/inspection - outside - 55,000 55,000 Plan check/inspection - sewer lateral - 14,000 14,000 20/80 Legal services 27,000 108,000 135,000 Fiscal services 12,200 22,800 35,000 Medical/employment services 400 3,600 4,000 Contract services 6,550 39,950 46,500 County collection fee 15,500 15,500 31,000 Trash hauler 2,615,000 - 2,615,000 Recycling/disposal 1,530,000 - 1,530,000 Organics disposal 900,000 - 900,000 Container collection costs 16,000 - 16,000 Election Costs 17,500 32,500 50,000 Building maintenance 3,500 31,500 35,000 Equipment maintenance 3,300 11,700 15,000 Office supplies 600 5,400 6,000 Multi media/copy/blueprint 160 1,440 1,600 Postage 1,000 9,000 10,000 Public info/education/promo 53,400 33,400 86,800 Small tools/equipment 390 3,510 3,900 Computer licenses & maintenance 5,070 45,680 50,750 EOC equipment & supplies 150 1,350 1,500 Memberships/dues 12,030 39,070 51,100 Staff development 8,740 53,960 62,700 Board development 2,840 25,860 28,700 Mileage reimbursement 120 1,080 1,200 Liability insurance 6,800 61,200 68,000 Telephone 1,300 11,700 13,000 Gas - building 50 450 500 Water - building 200 1,800 2,000 Electric - building 800 7,200 8,000 Asset Replacement 26,000 234,000 260,000 Capital Outlay 5,800 52,200 58,000 Contingency - 150,150 150,150 Total operations & maintenance 5,311,650$ 1,374,250$ 6,685,900$ Pump station maintenance -$ 30,000$ 30,000$ Sewer line maintenance - 25,000 25,000 GIS support - 45,000 45,000 Building maintenance - Yard - 12,850 12,850 Equipment maintenance - 83,100 83,100 Televising sewer lines program - 70,000 70,000 Annual Sewer Maintenance - 150,000 150,000 Fats, Oils and Grease program - 108,000 108,000 Sewer lateral program - 200,000 200,000 CCTV Sewer lateral program - 20,000 20,000 Office Supplies - 1,000 1,000 Small tools/equipment - 9,000 9,000 Operations & maintenance (wastewater): COSTA MESA SANITARY DISTRICT Proposed Line Item Budget Fiscal Year 2016-17 Attachment B Solid Proposed Waste Wastewater Budget Fund Fund Total Materials and supplies - 20,000 20,000 Computer licenses & maintenance - 25,000 25,000 Memberships/dues - 2,000 2,000 Staff development - 5,800 5,800 Mileage reimbursement - 200 200 Telephone - Yard - 9,500 9,500 Gas - Yard - 400 400 Water - Yard - 1,500 1,500 Electric - Yard - 4,000 4,000 Water pumps - 2,000 2,000 Electric pumps - 75,000 75,000 Liability insurance - 15,000 15,000 Capital Outlay - 150,000 150,000 Total operations & maint (wastewater)-$ 1,064,350$ 1,064,350$ Total operations and maintenance 5,311,650$ 2,438,600$ 7,750,250$ Programs: Sharps Program 10,200$ -$ 10,200$ Household hazardous waste 40,000 - 40,000 Anti-scavenging 5,000 - 5,000 Educational programs 50,500 - 50,500 Pharmaceutical program 12,000 - 12,000 Battery Recycling Program 20,000 - 20,000 Organics Public Info/Ed/Comm Promo 10,750 - 10,750 Total programs 148,450$ -$ 148,450$ Capital improvement projects: Westside Pump Stn Abandonment #101 -$ 1,467,000$ 1,467,000$ Force Main Upgrade/Victoria #313 - 320,000 320,000 Total capital improvement projects -$ 1,787,000$ 1,787,000$ Total expenses 6,009,000$ 5,710,000$ 11,719,000$ Transfers: Transfer in from asset management fund -$ (1,787,000)$ (1,787,000)$ Transfer in from asset replacement fund - - - Transfer out to asset management fund - 1,801,000 1,801,000 Total transfers, net -$ 14,000$ 14,000$ Total budget, net of transfers 6,009,000$ 5,724,000$ 11,733,000$ Net revenue (829,000)$ -$ (829,000)$ COLA 1.001 Costa Mesa Sanitary District 2015‐16 Salary Ranges ‐ Hourly Effective July 1, 2015 Attachment C Position Range # Minimum Mid-Point Maximum 1 $11.0972 $13.0393 $14.9813 2 $11.3747 $13.3652 $15.3558 3 $11.6590 $13.6994 $15.7397 4 $11.9505 $14.0419 $16.1332 Maintenance Assistant 5 $12.2493 $14.3929 $16.5365 6 $12.5555 $14.7527 $16.9499 7 $12.8694 $15.1215 $17.3737 8 $13.1911 $15.4996 $17.8080 9 $13.5209 $15.8871 $18.2532 10 $13.8589 $16.2842 $18.7096 11 $14.2054 $16.6913 $19.1773 12 $14.5605 $17.1086 $19.6567 13 $14.9246 $17.5363 $20.1481 14 $15.2977 $17.9748 $20.6518 15 $15.6801 $18.4241 $21.1681 16 $16.0721 $18.8847 $21.6973 17 $16.4739 $19.3568 $22.2398 18 $16.8858 $19.8408 $22.7958 19 $17.3079 $20.3368 $23.3657 20 $17.7406 $20.8452 $23.9498 21 $18.1841 $21.3663 $24.5486 22 $18.6387 $21.9005 $25.1623 23 $19.1047 $22.4480 $25.7913 24 $19.5823 $23.0092 $26.4361 Administrative Assistant I 25 $20.0719 $23.5844 $27.0970 Wastewater Maintenance Worker I 26 $20.5737 $24.1740 $27.7744 27 $21.0880 $24.7784 $28.4688 28 $21.6152 $25.3979 $29.1805 29 $22.1556 $26.0328 $29.9100 Accounting Clerk Code Enforcement Officer 30 $22.7095 $26.6836 $30.6578 Permit Technician Administrative Assistant II 31 $23.2772 $27.3507 $31.4242 Wastewater Maintenance Worker II 32 $23.8591 $28.0345 $32.2098 33 $24.4556 $28.7353 $33.0151 34 $25.0670 $29.4537 $33.8405 35 $25.6937 $30.1901 $34.6865 Management Analyst I Wastewater Maintenance Worker III 36 $26.3360 $30.9448 $35.5536 37 $26.9944 $31.7184 $36.4425 38 $27.6693 $32.5114 $37.3535 39 $28.3610 $33.3242 $38.2874 Accountant Executive Assistant/Deputy Clerk 40 $29.0700 $34.1573 $39.2446 SCADA Technician/Industrial Electrician 41 $29.7968 $35.0112 $40.2257 42 $30.5417 $35.8865 $41.2313 43 $31.3053 $36.7837 $42.2621 Management Analyst II 44 $32.0879 $37.7033 $43.3186 45 $32.8901 $38.6458 $44.4016 District Clerk 46 $33.7123 $39.6120 $45.5117 Senior Accountant 47 $34.5551 $40.6023 $46.6494 COLA 1.001 Costa Mesa Sanitary District 2015‐16 Salary Ranges ‐ Hourly Effective July 1, 2015 Attachment C Position Range # Minimum Mid-Point Maximum Senior Management Analyst Wastewater Maintenance Supervisor 48 $35.4190 $41.6174 $47.8157 49 $36.3045 $42.6578 $49.0111 50 $37.2121 $43.7242 $50.2363 51 $38.1424 $44.8173 $51.4923 52 $39.0960 $45.9378 $52.7796 53 $40.0734 $47.0862 $54.0991 54 $41.0752 $48.2634 $55.4515 Administrative Services Manager Wastewater Maintenance Superintendent 55 $42.1021 $49.4700 $56.8378 56 $43.1546 $50.7067 $58.2588 57 $44.2335 $51.9744 $59.7152 Finance Manager 58 $45.3393 $53.2737 $61.2081 59 $46.4728 $54.6056 $62.7383 60 $47.6346 $55.9707 $64.3068 61 $48.8255 $57.3700 $65.9144 62 $50.0462 $58.8042 $67.5623 63 $51.2973 $60.2743 $69.2514 64 $52.5797 $61.7812 $70.9826 65 $53.8942 $63.3257 $72.7572 66 $55.2416 $64.9089 $74.5761 67 $56.6226 $66.5316 $76.4405 68 $58.0382 $68.1949 $78.3516 69 $59.4891 $69.8997 $80.3103 70 $60.9764 $71.6472 $82.3181 71 $62.5008 $73.4384 $84.3761 72 $64.0633 $75.2744 $86.4855 COLA 1.001 Costa Mesa Sanitary District 2015‐16 Salary Ranges ‐ Hourly Effective July 1, 2015 Attachment C Position Range # Minimum Mid-Point Maximum 1 $23,082.25 $27,121.65 $31,161.04 2 $23,659.31 $27,799.69 $31,940.07 3 $24,250.79 $28,494.68 $32,738.57 4 $24,857.06 $29,207.05 $33,557.04 Maintenance Assistant 5 $25,478.49 $29,937.23 $34,395.96 6 $26,115.45 $30,685.66 $35,255.86 7 $26,768.34 $31,452.80 $36,137.26 8 $27,437.55 $32,239.12 $37,040.69 9 $28,123.49 $33,045.10 $37,966.71 10 $28,826.57 $33,871.22 $38,915.87 11 $29,547.24 $34,718.00 $39,888.77 12 $30,285.92 $35,585.95 $40,885.99 13 $31,043.07 $36,475.60 $41,908.14 14 $31,819.14 $37,387.49 $42,955.84 15 $32,614.62 $38,322.18 $44,029.74 16 $33,429.99 $39,280.23 $45,130.48 17 $34,265.74 $40,262.24 $46,258.74 18 $35,122.38 $41,268.80 $47,415.21 19 $36,000.44 $42,300.52 $48,600.59 20 $36,900.45 $43,358.03 $49,815.61 21 $37,822.96 $44,441.98 $51,061.00 22 $38,768.54 $45,553.03 $52,337.52 23 $39,737.75 $46,691.86 $53,645.96 24 $40,731.19 $47,859.15 $54,987.11 Administrative Assistant I 25 $41,749.47 $49,055.63 $56,361.79 Wastewater Maintenance Worker I 26 $42,793.21 $50,282.02 $57,770.83 27 $43,863.04 $51,539.07 $59,215.10 28 $44,959.62 $52,827.55 $60,695.48 29 $46,083.61 $54,148.24 $62,212.87 Accounting Clerk Code Enforcement Officer 30 $47,235.70 $55,501.94 $63,768.19 Permit Technician Administrative Assistant II 31 $48,416.59 $56,889.49 $65,362.39 Wastewater Maintenance Worker II 32 $49,627.00 $58,311.73 $66,996.45 33 $50,867.68 $59,769.52 $68,671.37 34 $52,139.37 $61,263.76 $70,388.15 35 $53,442.85 $62,795.35 $72,147.85 Management Analyst I Wastewater Maintenance Worker III 36 $54,778.93 $64,365.24 $73,951.55 37 $56,148.40 $65,974.37 $75,800.34 38 $57,552.11 $67,623.73 $77,695.35 39 $58,990.91 $69,314.32 $79,637.73 Accountant Executive Assistant/Deputy Clerk 40 $60,465.68 $71,047.18 $81,628.67 SCADA Technician/Industrial Electrician 41 $61,977.33 $72,823.36 $83,669.39 42 $63,526.76 $74,643.94 $85,761.13 43 $65,114.93 $76,510.04 $87,905.15 Management Analyst II 44 $66,742.80 $78,422.79 $90,102.78 45 $68,411.37 $80,383.36 $92,355.35 District Clerk 46 $70,121.66 $82,392.95 $94,664.24 Senior Accountant 47 $71,874.70 $84,452.77 $97,030.84 COLA 1.001 Costa Mesa Sanitary District 2015‐16 Salary Ranges ‐ Hourly Effective July 1, 2015 Attachment C Senior Management Analyst Wastewater Maintenance Supervisor 48 $73,671.57 $86,564.09 $99,456.61 49 $75,513.35 $88,728.19 $101,943.03 50 $77,401.19 $90,946.40 $104,491.60 51 $79,336.22 $93,220.06 $107,103.89 52 $81,319.62 $95,550.56 $109,781.49 53 $83,352.61 $97,939.32 $112,526.03 54 $85,436.43 $100,387.80 $115,339.18 Administrative Services Manager Wastewater Maintenance Superintendent 55 $87,572.34 $102,897.50 $118,222.66 56 $89,761.65 $105,469.94 $121,178.23 57 $92,005.69 $108,106.69 $124,207.68 Finance Manager 58 $94,305.83 $110,809.35 $127,312.87 59 $96,663.48 $113,579.59 $130,495.70 60 $99,080.07 $116,419.08 $133,758.09 61 $101,557.07 $119,329.55 $137,102.04 62 $104,095.99 $122,312.79 $140,529.59 63 $106,698.39 $125,370.61 $144,042.83 64 $109,365.85 $128,504.88 $147,643.90 65 $112,100.00 $131,717.50 $151,335.00 66 $114,902.50 $135,010.44 $155,118.37 67 $117,775.06 $138,385.70 $158,996.33 68 $120,719.44 $141,845.34 $162,971.24 69 $123,737.42 $145,391.47 $167,045.52 70 $126,830.86 $149,026.26 $171,221.66 71 $130,001.63 $152,751.92 $175,502.20 72 $133,251.67 $156,570.71 $179,889.76 Costa Mesa Sanitary District ... an Independent Special District Project #101 Westside Pump Station Abandonment Design and Engineering Phase Item Number: 14. Recommendation/Notes: Recommendation: That the Board of Directors approves contract administration services from Robin B. Hamers & Associates, Inc. for $64,899 for the two year design and engineering phase of Project 101. ATTACHMENTS: Description Type 14 - Project #101 - Final Cover Memo Costa Mesa Sanitary District …an Independent Special District Protecting our community’s health and the environment by providing solid waste and sewer collection services. www.cmsdca.gov Memorandum To: Board of Directors From: Scott Carroll, General Manager Date: June 25, 2015 Subject: Project #101 Westside Pump Station Abandonment Design and Engineering Phase Summary On June 9, 2015, Robin B. Hamers & Associates submitted a proposed to the Board for consideration of providing contract administration services for the design and engineering phase of Project #101, Westside Pump Station Abandonment. The District believes it will be in the public’s best interest if request for proposals are solicited to qualified design and engineering firms for this project. Rob Hamers extensive knowledge of this project and his expertise of the District’s sewer system makes him the best candidate to administer the design and engineering phase of this project. Staff Recommendation That the Board of Directors approves contract administration services from Robin B. Hamers & Associates, Inc. for $64,899 for the two year design and engineering phase of Project 101. Analysis Preliminary estimates for performing design and engineering services for Project #101 could be as high as $500,000 because of the project size and the specialized and technical work required to complete this project (e.g. horizontal drilling). Due to the potential high cost to perform this service, staff believes it would be in the public’s best interest to prepare request for qualifications (RFQ) and request for proposals (RFP) and then solicit these requests from the best design and engineering firms in Southern California. The Board of Directors will approve a contract with the firm that staff believes is the best valued for this project. Board of Directors June 25, 2015 Page 2 of 3 Preparing RFQs and RFPs takes a considerable amount of time to complete and requires someone that has extensive knowledge of the proposed project and experience preparing RFQ and RFP documents. The person must also have extensive experience administering the contract to make sure the firm is adhering to all the requirements stipulated in the contract. Staff believes Robin B. Hamers & Associates (RBH) has the knowledge and experience to administer the design and engineering contract for Project #101. Rob Hamers also has extensive knowledge of Project #101. On June 9, 2015, Rob Hamers submitted a two year proposal to administer the design and engineering contract for Project #101 at a cost of $64,899. The Board directed staff to bring this proposal back to tonight’s meeting for final approval consideration. If the Board approves RBH proposal, staff will make it part of his existing contract with the District. The RFQ and RFP will be solicited in the spring of 2016 with the recommendation for awarding a contract to the best valued firm by summer 2016. Construction for this project is projected to begin in 2017. Strategic Plan Element & Goal This item complies with the objective and strategy of 2015-20 Strategic Plan Element 1.0, Sewer Infrastructure, and Strategic Goal No. 1.10, Abandon five pump stations on the west side in conjunction with Orange County Sanitation District companion project. Legal Review Not applicable at this time. However, District Counsel will review the contract with the recommended firm before said contract is presented to the Board for approval consideration. Environmental Review The project will impact the environment and an environmental impact report (EIR) has been filed. The report states that with mitigation, the impacts can be reduced to a level less than significant. Although the project is large and creates an impact on the environment, it does not represent an increase in capacity or an enlargement of the sewer system. Rather, the purpose is to decrease operating costs and to lessen future impacts to the environment. Financial Review There is adequate funding in the CIP budget for Project #101 to fund contract administration cost for design and engineering service. Board of Directors June 25, 2015 Page 3 of 3 Public Notice Process Copies of this report are on file and will be included with the entire agenda packet for the June 25, 2015 Board of Directors regular meeting at District headquarters and on District’s website. Alternative Actions 1. Do not approve RBH proposal 2. Direct staff to report back with more information. Attachment A: RBH Proposal 5/25/15 ROBIN B. HAMERS & ASSOC., INC. CIVIL ENGINEERShPLANNERShSURVEYORS CMSD #101 WESTSIDE PUMPING STATION ABANDONMENT PROJECT ... since 1981 (PROPOSAL FOR ADMINSTRATIVE SERVICES) Project Project Total RBH Manager Engineer Hours Labor Fee 105$ 105$ 1.0 PROJECT MANAGEMENT 1.1 Project Kick-Off Meeting 3 3 6 630$ 1.2 Project Management / Cost Control / Schedule 12 40 52 5,460$ Project Management - Subtotal 15 43 58 6,090$ 2.0 SELECTION OF DESIGN CONSULTANT (6 MONTH DURATION) 2.1 Preparation of Request For Qualification (RFQ) and Send to Consultants 4 24 28 2,940$ 2.2 Evaluate Consultant Qualification Packages (Assume 10 Firms)20 20 40 4,200$ 2.3 Rate Consultants and Select Firms To Receive Request for Proposals (RFP)4 8 12 1,260$ 2.4 Preparation of Request For Proposal (RFP) and Send to Consultants 4 24 28 2,940$ 2.5 Evaluate Consultant Proposal Packages (Assume 5 Firms)15 15 30 3,150$ 2.6 Rate Consultants and Award Design Consultant Contract 4 8 12 1,260$ Selection of Design Consultant - Subtotal 51 99 150 15,750$ 3.0 MANAGEMENT OF DESIGN CONSULTANT (18 MONTH DURATION) 3.1 Review / Comment on Contract Documents & Construction Specifications 90% Submittal 4 16 20 2,100$ 100% Submittal 4 12 16 1,680$ Final Submitttal 4 4 8 840$ 3.2 Review / Comment on Construction Plans 60% Submittal (29 sheets at 2 hours each)12 58 70 7,350$ 90% Submittal (29 sheets at 1 hour each)8 29 37 3,885$ 100% Submittal (29 sheets at 0.5 hour each)4 15 19 1,943$ Final Submitttal (29 sheets at 0.25 hours each)4 7 11 1,181$ 3.3 Review / Comment on Traffic Contol Plans 8 16 24 2,520$ 3.4 Review / Comment on Potholing Work (Exhibits, Permits, Detail)4 12 16 1,680$ 3.5 Review / Comment on Design Survey (Aerial, Pickup Topo)2 12 14 1,470$ 3.6 Review / Comment on Geotechnical Investigation, Recommendations, and Report 4 16 20 2,100$ 3.7 Review / Comment on Electrical Design & Coordination For LS Decommisioning 6 20 26 2,730$ 3.8 Review / Comment on Easement Preparation (Research, Record Basemaps, Legals)12 12 24 2,520$ 3.9 Assistance with EIR / Permitting Coordination 4 4 8 840$ 3.10 Meetings; Permitting, Landscape Restoration, etc., Misc.8 66 74 7,770$ Management of Design Consultant - Subtotal 88 299 387 40,609$ 154 441 595 16,170$ 46,279$ 62,449$ Scope of Work Overall Project Total Cost Overall Project Total Hours 5/25/15 CMSD #101 WESTSIDE PUMPING STATION ABANDONMENT PROJECT (PROPOSAL FOR ADMINSTRATIVE SERVICES) Direct Total Costs Cost 630$ 5,460$ -$ 6,090$ 500$ 3,440$ 4,200$ 1,260$ 500$ 3,440$ 3,150$ 1,260$ 1,000$ 16,750$ 150$ 2,250$ 150$ 1,830$ 150$ 990$ 250$ 7,600$ 250$ 4,135$ 250$ 2,193$ 250$ 1,431$ 2,520$ 1,680$ 1,470$ 2,100$ 2,730$ 2,520$ 840$ 7,770$ 1,450$ 42,059$ 2,450$ 64,899$ Costa Mesa Sanitary District ... an Independent Special District Independent Special Districts of Orange County Proposed Bylaws Modifications Item Number: 15. Recommendation/Notes: Recommendation: That the Board of Directors authorizes President Scheafer to vote on the Board’s behalf approving the proposed bylaws modifications. ATTACHMENTS: Description Type 15 - ISDOC Bylaws - Final Cover Memo Costa Mesa Sanitary District ... an Independent Special District Rewarding Ideas Program Item Number: 16. Recommendation/Notes: Recommendation: That the Board of Directors approves rewarding Jose (Tony) Gomez, SCADA Technician/Industrial Electrician, $100 for his idea to improving the response time and efficiencies for connecting mobile generators to sewer pump stations during power outages. ATTACHMENTS: Description Type 16 - Rewarding Ideas Program - Final Cover Memo Costa Mesa Sanitary District …an Independent Special District Protecting our community’s health and the environment by providing solid waste and sewer collection services. www.cmsdca.gov Memorandum To: Board of Directors From: Scott Carroll, General Manager Date: June 25, 2015 Subject: Rewarding Ideas Program Summary The Rewarding Ideas Program is designed to encourage employees to generate ideas for organizational improvements and provide a system for answering and recognizing adopted ideas. Jose (Tony) Gomez, SCADA Technician/Industrial Electrician, submitted an idea that will improve staff’s response time to transport mobile generators to sewer pump station in the event of a power outage. Staff Recommendation That the Board of Directors approves $100 to Jose (Tony) Gomez, SCADA Technician/Industrial Electrician for his idea to improving the response time and efficiencies for connecting mobile generators to sewer lift stations during power outages. Analysis Currently, the District is storing six mobile generators at the City Yard. The cables for the generators are stored at the District Yard. Speed is essential for transporting generators to sewer pump stations in the event of a power outage. If an unplanned power outage occurs, staff has to arrive at the City Yard to obtain the cables in the garage, store them in the truck and then drive to the City Yard to hitch the generator to the truck. When staff arrives at the pump station, the cables have to be connected to the generator and then to the pump station receptacle. This can be challenging in the evening darkness or during inclement weather conditions such as rain. Tony’s idea is to purchase 31 inch utility boxes and then attach the box to the generator’s trailer and in front of the generator. The cables will be stored in the utility box. A hole will be cut out at the bottom of the box where the cables will be fed through the hole and connected to the generator. Board of Directors June 25, 2015 Page 2 of 3 All staff has to do now is hitch the generator to the District truck, transport the generator to the pump station and attached the cables to the receptacles. Staff estimates Tony’s idea will save approximately 30 minutes for responding to pump stations, which is very important when more than one pump station is without power simultaneously. Tony’s idea also improves staff safety in the evening and during inclement weather conditions when visibility is poor. Strategic Plan Element & Goal This item complies with the objective and strategy of Strategic Element 5.0, Administrative Management, which states the following: 5.0 Administrative Management Objective: To create, maintain and implement policies and procedures to ensure sound management of the District. Strategy: We will conduct periodic reviews, refine and implement policies and procedures, and assure the General Manager has the direction and tools necessary for successful District operations. Legal Review Not applicable. Environmental Review The consideration of monetary rewards for employees for cost-saving ideas is an administrative matter and is not a disturbance of the environment similar to grading or construction and is not a project under CEQA or the District’s CEQA Guidelines. Financial Review There is sufficient money in the budgeted to cover this expense. The cost to purchase eight utility boxes is $479.60. Utility boxes will be installed by staff and will include the two generators stored at the District Yard. Public Notice Process Copies of this report are on file and will be included with the entire agenda packet for the June 25, 2015 Board of Directors regular meeting at District headquarters and on District’s website. Alternative Actions 1. Do not approve Tony Gomez idea. 2. Direct staff to report back with more information Attachments A: Employee Suggestion Submission Form Board of Directors June 15, 2015 Page 3 of 3 Reviewed by: Wendy Davis Finance Manager Costa Mesa Sanitary District ... an Independent Special District California Special Districts Association 2015 Board Elections Southern Network, Seat A Item Number: 17. Recommendation/Notes: Recommendation: That the Board of Directors vote for one candidate to represent CSDA’s Southern Network, Seat A. ATTACHMENTS: Description Type 17 - CSDA Elections Cover Memo Costa Mesa Sanitary District ... an Independent Special District Resolution No. 2015-868 adopting CalPERS Plan Amendment Item Number: 18. Recommendation/Notes: Recommendation: That the Board of Directors adopt Resolution No. 2015-868 adopting the Employer Paid Member Contribution of 0% for Classic Second Tier Miscellaneous Members effective August 28, 2011. ATTACHMENTS: Description Type 18 - Resolution No. 2015-868 - Final Cover Memo Costa Mesa Sanitary District …an Independent Special District Protecting our community’s health and the environment by providing solid waste and sewer collection services. www.cmsdca.gov Memorandum To: Board of Directors From: Scott Carroll, General Manager Via: Wendy H. Davis, Finance Manager Date: June 25, 2015 Subject: Resolution No. 2015-868 Adopting CalPERS Plan Amendment Summary On July 28, 2011, the Board amended the District’s California Public Retirement System (CalPERS) retirement agreement formula to 2% @ 60, with retirement benefits based on the average of the thirty six highest consecutive months of salary providing a second tier of benefits for newly hired employees. A second resolution was required to amend the District’s Employer Paid Member Contributions (EMPC). CalPERS is requesting we submit the attached Resolution for compliance purposes. Staff Recommendation That the Board of Directors approves Resolution No. 2015-868 adopting the Employer Paid Member Contribution of 0% for Classic Second Tier Miscellaneous Members effective August 28, 2011. Analysis On July 28, 2011, the Board amended the District’s CalPERS retirement agreement formula to 2% @ 60, with retirement benefits based on the average of the thirty six highest consecutive months of salary providing a second tier of benefits for newly hired employees. A second resolution was required to amend the District’s Employer Paid Member Contributions (EMPC). The EMPC resolution will change the employer contribution paid on behalf of the employee from seven percent (7%) to zero percent (0%). District employees hired on or after August 28, 2011 have been picking up their share of the retirement. The adoption of this resolution is just a cleanup item for compliance with CalPERS rules. Board of Directors June 25, 2015 Page 2 of 2 Strategic Plan Element & Goal This item supports achieving the objective and strategy of Strategic Element No. 7.0, Finance, which states: “Objective: To ensure the short and long-term fiscal health of the District. Strategy: The District will forecast and plan revenue and expenditures and maintain appropriate reserves and investment to provide financial resources to fund current and planned operations and projects.” Legal Review Not applicable. Environmental Review Subject activity is exempt from the requirements of the California Environmental Quality Act (CEQA) (Public Resources Code Section 21000 et. seq.). Section 15300.4 of CEQA allows an agency while establishing its own procedures “to list those specific activities which fall within each of the exempt classes”, and the District has adopted “CEQA Guidelines and Implementing Procedures” that state on page 6 “”Projects” does not include …. C. Continuing administrative or maintenance activities.” Financial Review There is no financial effect since the District has been in compliance with this policy since August 28, 2011. Public Notice Process Copies of this report are on file and will be included with the entire agenda packet for the June 25, 2015 Board of Directors regular meeting at District Headquarters and on District website at www.cmsdca.gov Alternative Actions 1. Refer the matter back to staff for additional information. Attachments A: Resolution No. 2015-868 RESOLUTION NO. 2015-868 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE COSTA MESA SANITARY DISTRICT, FOR EMPLOYER PAID MEMBER CONTRIBUTIONS WHEREAS, the governing body of the Costa Mesa Sanitary District has the authority to implement Government Code Section 20691; WHEREAS, the governing body of the Costa Mesa Sanitary District has a written labor policy or agreement which specifically provides for the normal member contributions to be paid by the employer; WHEREAS, one of the steps in the procedures to implement Section 20691 is the adoption by the governing body of the Costa Mesa Sanitary District of a Resolution to commence said Employer Paid Member Contributions (EMPC): WHEREAS, the governing body of the Costa Mesa Sanitary District has identified the following conditions for the purpose of its election to pay EPMC: • This benefit shall apply to all Classic Second Tier Miscellaneous Member employees hired on and after August 28, 2011. • This benefit shall consist of paying Zero Percent (0%) of the normal member contributions as EPMC. • The effective date of this Resolution shall be August 28, 2011. NOW, THEREFORE, BE IT RESOLVED that the governing body of the Costa Mesa Sanitary District elects to pay EPMC, as set forth above. Robert Ooten Michael Scheafer Secretary of the Board of Directors President of the Board of Directors STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss COSTA MESA SANITARY DISTRICT ) I, NOELANI MIDDENWAY, Clerk of the Costa Mesa Sanitary District, hereby certify that the above and foregoing Resolution No. 2015-868 was duly and regularly passed and adopted by the said Board of Directors at a regular meeting thereof held on the 25th day of June 2015 by the following votes: AYES: NOES: ABSENT: ABSTAIN: IN WITNESS WHEREOF, I have hereunto set my hand and affixed the Seal of the Costa Mesa Sanitary District, this 25th day of June 2015. Noelani Middenway Clerk of the Costa Mesa Sanitary District Costa Mesa Sanitary District ... an Independent Special District Project Status Report Item Number: 19. Recommendation/Notes: Recommendation: That the Board of Directors receive and file the report. ATTACHMENTS: Description Type 19 - CIP Updates June 2015 Board Meeting Cover Memo C O S T A M E S A S A N I T A R Y D I S T R I C T CA P I T A L I M P R O V E M E N T P R O G R A M F Y 2 0 1 4 - 2 0 1 5 PR O J E C T : PR O J E C T M A N A G E R : DE S C R I P T I O N : BE G I N D E S I G N : CO N S T R U C T I O N C O M P L E T I O N D A T E : P r e l i m i n a r y C i v i l E n g i n e e r i n g - $ 1 3 1 , 0 4 7 ; E s t i m a t e d c o n s t r u c t i o n c o s t - $ 5 . 8 m i l l i o n 9/ 3 / 1 4 - A d d i t i o n a l P r e l i m i n a r y E n g i n e e r i n g A l l o c a t i o n - $ 1 0 , 0 0 0 ST A T U S R E P O R T : 12 / 2 0 / 1 0 - N o c h a n g e . 01 / 2 7 / 1 1 - N o c h a n g e . 5/ 2 6 / 1 1 - St a f f m e t w i t h a n o t h e r p ot e n t i a l O C S D c o n s u l t a n t t o r e v i e w O C S D ' s s c o p e o f w o r k . O C S D w i l l s o o n b e p ub l i s h i n g t h e i r R F P . 10 / 2 7 / 1 1 - O C S D s e l e c t e d D u d l e y a s i t s c o n s u l t a n t a n d i s f i n a l i z i n g t h e c o n s u l t a n t c o n t r a c t . 11 / 3 0 / 1 1 - N o c h a n g e . 1/ 2 6 / 1 2 - K i c k o f f m e e t i n g f o r O C S D ' s c o n s u l t a n t D u d e k s c h e d u l e d f o r 1 / 1 1 / 1 2 . C o n s u l t a n t h a s p l a c e d f l o w m e t e r s i n C M S D l i n e s t o c o n f i rm f l o w s . 8/ 2 0 / 1 2 - O C S D ' s s u r v e y o r s a r e w o r k i n g o n t h e t o p o g r a p h y . 6/ 2 8 / 1 2 - D i s t r i c t E n g i n e e r i s w o r k i n g w i t h O C S D c o n s u l t a n t o n c o n f l u e n c e p o i n t f o r C M S D / C N B / O C S D s e w e r s . 4/ 1 6 / 1 2 - T h e B o a r d i s c o n s i d e r i n g t h e D i s t r i c t E n g i n e e r ' s p r o p o s a l t o p e r f o r m t h e P r e l i m i n a r y E n g i n e e r i n g . 5/ 2 4 / 1 2 - T h e B o a r d a p p r o v e d t h e D i s t r i c t ' s E n g i n e e r ' s p r o p o s a l f o r t h e P r e l i m i n a r y E n g i n e e r i n g . 10 / 2 6 / 1 0 - O C S D r e q u e s t e d c o p i e s o f a l l C M S D p u m p i n g s t a t i o n p l a n s , w h i c h w e r e p r o v i d e d . O C S D a n t i c i p a t e s h i r i n g a c o n s u l t a n t t o p r e p a re an EIR and al i g n m e n t s t u d y i n 2 0 1 1 . C M S D r e q u e s t e d a j o i n t E I R . 9/ 2 3 / 1 0 - O C S D w a s p r o v i d e d w i t h p l a n s , m a p s a n d f l o w f i g u r e s f o r t h e i r r e v i e w . O C S D w i l l b e h i r i n g a c o n s u l t a n t t o p r e p a r e t h e d e s i g n f o r t h e i r f a c i l i t i e s . 4/ 2 8 / 1 1 - S t a f f m e t w i t h 3 p r o p o s e d O C S D c o n s u l t a n t s t o e x p l a i n t h e p r o j e c t . O C S D ' s f i r s t p h a s e o f w o r k w i l l b e a n E I R a n d a l i g n m e n t s t ud y a n d t h e C M S D re q u e s t e d t h e O C S D E I R c o v e r t h e C M S D w o r k . 03 / 2 4 / 1 1 - S t a f f m e t w i t h O C S D P r o j e c t M a n a g e r s o n 3 / 8 / 1 1 t o r e v i e w O C S D ' s s c o p e o f w o r k a n d p r o j e c t t i m i n g . 9/ 2 2 / 1 1 - O C S D i s e v a l u a t i n g c o n s u l t a n t p r o p o s a l s . 8/ 2 5 / 1 1 - N o c h a n g e . 02 / 2 4 / 1 1 - N o c h a n g e . S t a f f w i l l b e c o n t a c t i n g O C S D t o r e v i e w t h e i r s t a t u s . 11 / 1 8 / 1 0 - N o c h a n g e . Ab a n d o n 6 C M S D p u m p i n g s t a t i o n s , a b a n d o n t h e C N B s t a t i o n i n t h e C N B i s l a n d o n W . 1 9 t h St r e e t , a n d a b a n d o n t h e p r i v a t e p u m p i n g s t a t i o n o n W . 1 8 t h S t r e e t b y c o n s t r u c t i n g n e w g r a v i t y li n e s . #1 0 1 W e s t S i d e P u m p i n g S t a t i o n A b a n d o n m e n t 7/ 1 / 2 0 1 2 3/ 2 5 / 2 0 1 9 Ro b H a m e r s , D i s t r i c t E n g i n e e r 2/ 2 3 / 1 2 - C M S D D i s t r i c t E n g i n e e r i s p r o v i d i n g s c o p e o f w o r k f o r p r e l i m i n a r y e n g i n e e r i n g f o r B o a r d c o n s i d e r a t i o n . 3/ 2 2 / 1 2 - C M S D D i s t r i c t E n g i n e e r i s p r o v i d i n g p r e l i m i n a r y e n g i n e e r i n g f e e f o r B o a r d c o n s i d e r a t i o n . 12 / 1 5 / 1 1 - O C S D s t a f f a t t e n d e d C M S D S S C m e e t i n g o n 1 1 / 8 / 1 1 t o d i s c u s s p r o j e c t t i m e l i n e . 8/ 2 6 / 1 0 C M S D s t a f f a n d t w o D i r e c t o r s m e t w i t h O C S D s t a f f o n 8 / 4 / 1 0 t o d i s c u s s t h e f r a m e w o r k o f t h e p r o j e c t . O C S D w i l l b e c o n s t r u c t i n g i t s o w n g r a v i t y s e w e r t o ac c e p t t h e C M S D a n d C N B f l o w s a n d s e n d i t u n d e r t h e S a n t a A n a R i v e r t o O C S D P l a n t N o . 2 . O C S D 7/ 2 8 / 1 1 - OC S D ' s p r e l i m i n a r y s c h e d u l e r e f l e c t s c o m p l e t i o n o f c o n s t r u c t i o n o f O C S D ' s s e w e r f a c i l i t i e s o n 3 / 2 5 / 2 0 1 9 . 6/ 2 3 / 1 1 - N o c h a n g e . 9/ 2 0 / 1 2 - T h e D i s t r i c t E n g i n e e r h a s b e g u n w o r k i n g w i t h t h e t o p o g r a p h y p r o v i d e d b y O C S D ' s s u r v e y o r s a n d a e r i a l p h o t o g r a m m i s t . 7/ 2 6 / 1 2 - C M S D w i l l b e o b t a i n i n g t o p o g r a p h i c i n f o r m a t i o n f r o m O C S D ' s c o n s u l t a n t a n d w i l l s v e $ 4 , 5 0 0 i n t h e p r o c e s s d u e t o c o s t s h a r i n g . C O S T A M E S A S A N I T A R Y D I S T R I C T CA P I T A L I M P R O V E M E N T P R O G R A M F Y 2 0 1 4 - 2 0 1 5 PR O J E C T : #1 0 1 W e s t S i d e P u m p i n g S t a t i o n A b a n d o n m e n t 3/ 2 8 / 1 3 - T h e D i s t r i c t E n g i n e e r p r o v i d e d a n a r r a t i v e a n d m a p e x p l a i n i n g t h e D i s t r i c t ' s w o r k t o b e i n c l u d e d i n t h e E I R N O P . 5/ 2 3 / 1 3 - E n g i n e e r ' s E s t i m a t e s f o r t h e w o r k a r e b e i n g p r e p a r e d . 6/ 2 7 / 1 3 - En g i n e e r ' s E s t i m a t e s f o r t h e w o r k a r e b e i n g p r e p a r e d ; t h e D i s t r i c t E n g i n e e r r e v i e w e d 2 s e c t i o n s o f t h e O C S D E I R a s r e q u e s t e d . 8/ 2 9 / 1 3 - Th e B o a r d w i l l r e v i e w t h e D i s t r i c t E n g i n e e r ' s s t a f f r e p o r t o n t h e p r e l i m i n a r y e n g i n e e r i n g a t t h e 8 / 2 0 / 1 3 s t u d y s e s s i o n . 9/ 2 6 / 1 3 - Th e P r e l i m i n a r y E n g i n e e r i n g r e p o r t w i l l b e r e v i e w e d a t t h e O c t o b e r 1 5 S t u d y S e s s i o n . 10 / 2 4 / 1 3 - Th e P r e l i m i n a r y E n g i n e e r i n g R e p o r t w i l l b e r e v i e w e d a t t h e O c t o b e r 1 5 S t u d y S e s s i o n . 11 / 2 1 / 1 3 - Th e p r e l i m i n a r y e n g i n e e r i n g r e p o r t w a s r e v i e w e d a t t h e 1 1 / 1 2 / 1 3 s t u d y s e s s i o n . 12 / 1 9 / 1 3 - N o c h a n g e i n s t a t u s . 1/ 2 3 / 1 4 - No c h a n g e i n s t a t u s . 2/ 2 5 / 1 4 - No c h a n g e i n s t a t u s . 3/ 2 7 / 1 4 - No c h a n g e i n s t a t u s . 4/ 2 4 / 1 4 - No c h a n g e i n s t a t u s . 5/ 2 2 / 1 4 - No c h a n g e i n s t a t u s . 6/ 2 6 / 1 4 - Th e E I R i s c o m p l e t e a n d w i l l g o t o t h e O C S D B o a r d f o r c e r t i f i c a t i o n o n 7 / 2 3 / 1 4 . T h e O C S D R F P f o r f i n a l d e s i g n w i l l b e a d v e r t i s ed in August. 7/ 2 4 / 1 4 - A s p e c i a l m e e t i n g i s s e t f o r 7 / 2 2 / 1 4 t o d e t e r m i n e f u n d i n g f o r p o t e n t i a l l y h i g h p a r k r e s t o r a t i o n a n d m a i n t e n a n c e c o s t s . 9/ 2 5 / 1 4 - OC S D c e r t i f i e d t h e p r o j e c t E I R ; C M S D i s c o m p l e t i n g a l i m i t e d s o i l s i n v e s t i g a t i o n t o d e t e r m i n e m i c r o t u n n e l i n g c o s t s a n d t o t a l p ro j e c t c o s t s . 10 / 2 3 / 1 4 - So i l s r e p o r t s e n t t o m i c r o t u n n e l i n g c o n t r a c t o r f o r c o s t e s t i m a t e ; w i t h t h e s e r e s u l t s , C M S D c a n p r e p a r e a n e w c o s t e s t i m a t e f o r e n t i r e p r o j e c t ; OC S D h a s c o m p l e t e d t h e i r e s t i m a t e . 11 / 2 0 / 1 4 - En g i n e e r i n g s t a f f i s p r e p a r i n g a n e w c o s t e s t i m a t e f o r t h e p r o j e c t b a s e d o n c o s t e s t i m a t e s f r o m t w o c o n t r a c t o r s . 12 / 1 8 / 1 4 - En g i n e e r i n g s t a f f h a s f i n a l i z e d t h e n e w c o n s t r u c t i o n c o s t e s t i m a t e a n d i s p r e s e n t i n g t o t h e G M . 2/ 2 6 / 1 5 - Pr o j e c t f i n a n c i n g i s b e i n g d i s c u s s e d a t t h e 2 / 1 0 / 1 5 s t u d y s e s s i o n . 3/ 2 6 / 1 5 - Th e B o a r d o f D i r e c t o r s w i l l b e c o n s i d e r i n g t h e M O U w i t h O C S D a n d N e w p o r t B e a c h a t t h e r e g u l a r m e e t i n g . 4/ 1 8 / 1 3 - T h e D i s t r i c t E n g i n e e r i s c o n t i n u i n g w o r k o n t h e p r e l i m i n a r y e n g i n e e r i n g . 7/ 2 5 / 1 3 - Th e D i s t r i c t E n g i n e e r w i l l b e p r o v i d i n g t h e p r e l i m i n a r y b u d g e t a t t h e 7 / 2 5 / 1 3 r e g u l a r m e e t i n g . 2/ 2 8 / 1 3 - T h e D i s t r i c t E n g i n e e r i s c o n t i n u i n g w o r k o n t h e p r e l i m i n a r y e n g i n e e r i n g . 8/ 2 8 / 1 4 - C M S D a n d O C S D a r e p r e p a r i n g E n g i n e e r ' s E s t i m a t e s f o r C M S D ' s p o r t i o n o f t h e w o r k . O C S D h a s p r o p o s e d a n A g r e e m e n t o n t h e n e e d for all 1/ 2 4 / 1 3 - T h e D i s t r i c t E n g i n e e r i s c o n t i n u i n g w o r k o n t h e p r e l i m i n a r y e n g i n e e r i n g . 12 / 2 0 / 1 2 - T h e D i s t r i c t E n g i n e e r i s c o n t i n u i n g w o r k o n t h e p r e l i m i n a r y e n g i n e e r i n g . f o l l o w e d b y c o n s i d e r a t i o n o f t h e M O U f r o m O C S D . 1/ 2 2 / 1 5 - En g i n e e r i n g s t a f f h a s f i n a l i z e d t h e c o n s t r u c t i o n c o s t e s t i m a t e a n d p r e s e n t e d t h e e s t i m a t e t o O C S D . N e x t s t e p i s C M S D f i n a n c i a l planning a b a n d o n m e n t f a c i l i t i e s t o b e i n o p e r a t i o n . 11 / 1 5 / 1 2 - T h e D i s t r i c t E n g i n e e r i s c o n t i n u i n g w o r k i n g w i t h t h e t o p o g r a p h y p r o v i d e d b y O C S D ' s s u r v e y o r s . 10 / 2 5 / 1 2 - T h e D i s t r i c t E n g i n e e r i s c o n t i n u i n g w o r k i n g w i t h t h e t o p o g r a p h y p r o v i d e d b y O C S D ' s s u r v e y o r s . C O S T A M E S A S A N I T A R Y D I S T R I C T CA P I T A L I M P R O V E M E N T P R O G R A M F Y 2 0 1 4 - 2 0 1 5 PR O J E C T : #1 0 1 W e s t S i d e P u m p i n g S t a t i o n A b a n d o n m e n t 4/ 2 3 / 1 5 - Th e B o a r d a p p r o v e d t h e M O U w i t h O C S D a t t h e M a r c h 2 0 1 5 B o a r d m t g ; t h e D i s t r i c t E n g i n e e r i s f i n a l i z i n g t h e f i n a l e n g i n e e r i n g d e s ign phase budgets. 5/ 2 8 / 1 5 - Th e B o a r d d i s c u s s e d t h e f i n a l e n g i n e e r i n g p h a s e a t t h e 5 / 1 2 / 1 5 s t u d y s e s s i o n . 6/ 2 5 / 1 5 - Th e D i s t r i c t E n g i n e e r p r o v i d e d a p r o p o s a l t o t h e G M f o r a d m i n i s t e r i n g t h e f i n a l e n g i n e e r i n g p h a s e . Ac c o u n t N u m b e r En c u m b r a n c e s B a l a n c e #1 0 1 2 , 7 7 0 , 8 3 8 $ 17 2 , 7 2 4 $ 18 , 6 9 3 $ 2, 5 0 0 $ 2,576,920 $ To t a l 2 , 7 7 0 , 8 3 8 $ 17 2 , 7 2 4 $ 18 , 6 9 3 $ 2, 5 0 0 $ 2,576,920 $ A p p r o v e d P r o j Bu d g e t Ju n e 3 0 , 2 0 1 4 Ac c u m u l a t e d C o s t C u r r e n t Y e a r Ex p e n d i t u r e s C O S T A M E S A S A N I T A R Y D I S T R I C T CA P I T A L I M P R O V E M E N T P R O G R A M F Y 2 0 1 4 - 2 0 1 5 PR O J E C T : #1 9 4 S e w e r M a n h o l e R e h a b ( I n t e r i o r R e h a b a n d P u m p S t a t i o n R e - C o a t i n g ) PR O J E C T M A N A G E R : Ro b H a m e r s , D i s t r i c t E n g i n e e r DE S C R I P T I O N : Re h a b i l i t a t i o n o f m a n h o l e i n t e r i o r s i n c l u d i n g r e c o n s t r u c t i n g c h a n n e l s , b u i l d i n g u p w a l l t h i c k n e s s e s , a n d ad d i n g s p r a y - o n p r o t e c t i v e c o a t i n g s . T h e p r o j e c t a l s o i n c l u d e s n e w p r o t e c t i v e c o a t i n g s f o r v a r i o u s p u m p s t a t i o n i n t e r i o r s . BE G I N D E S I G N : 20 1 3 - 2 0 1 4 f i s c a l y e a r ( P r o j e c t w a s d e l a y e d u n t i l a d d i t i o n a l f u n d i n g b e c a m e a v a i l a b l e ) AP P R O X I M A T E C O N S T R U C T I O N C O M P L E T I O N D A T E : Ju n e , 2 0 1 5 ST A T U S R E P O R T ; 10 / 2 3 / 1 4 - De s i g n p h a s e b e i n g r e - s t a r t e d ; p l a n s 8 0 % c o m p l e t e . 11 / 2 0 / 1 4 - T h e p l a n s a n d s p e c s a r e 9 0 % c o m p l e t e . 12 / 1 8 / 1 4 - T h e p l a n s a n d s p e c s a r e 9 5 % c o m p l e t e . 1/ 2 2 / 1 5 - S t a f f i s p r e p a r i n g s p e c i f i c a t i o n s f o r b i d d i n g . 2/ 2 6 / 1 5 - Fi e l d c r e w m e m b e r s h a v e i d e n t i f i e d 7 a d d i t i o n a l M H s r e q u i r i n g i n t e r i o r r e h a b i l i t a t i o n ; t h e s e M H s w i l l b e a d d e d t o t h e p l a n s p r i or t o g o i n g o u t t o b i d . 3/ 2 6 / 1 5 - T h e p l a n s a n d s p e c s s h o u l d b e o u t t o b i d b y t h e r e g u l a r B o a r d m e e t i n g . 4/ 2 3 / 1 5 - Bi d o p e n i n g i s 4 / 2 0 / 1 5 a n d t h e r e s u l t s w i l l b e p r o v i d e d a t t h e M a y r e g u l a r m e e t i n g . 5/ 2 8 / 1 5 - Th e B o a r d o f D i r e c t o r s w i l l b e c o n s i d e r i n g a w a r d o f t h e c o n s t r u c t i n c o n t r a c t a t t h e 5 / 2 8 / 1 5 r e g u l a r m e e t i n g . 6/ 2 5 / 1 5 - Th e p r e - c o n s t r u c t i o n m e e t i n g w a s 6 / 1 0 / 1 5 a n d t h e f i r s t d a y o f w o r k w a s 6 / 2 2 / 1 5 . A cc u m u l a t e d Cu r r e n t Y e a r Ap p r o v e d C o s t t o D a t e Ac c o u n t N u m b e r Pr o j e c t B u d g e t As o f 6 / 3 0 / 2 0 1 4 Ex p e n d i t u r e s En c u m b r a n c e s Ba l a n c e #1 9 4 30 0 , 0 0 0 $ - $ 2 , 6 1 5 $ - $ 2 9 7 , 3 8 5 $ To t a l 30 0 , 0 0 0 $ - $ 2, 6 1 5 $ - $ 29 7 , 3 8 5 $ . C O S T A M E S A S A N I T A R Y D I S T R I C T CA P I T A L I M P R O V E M E N T P R O G R A M F Y 2 0 1 4 - 2 0 1 5 PR O J E C T : PR O J E C T M A N A G E R : DE S C R I P T I O N : BE G I N D E S I G N : AP P R O X . C O N S T R U C T I O N C O M P L E T I O N D A T E : Ci v i l D e s i g n - $ 2 1 , 1 3 3 . 5 0 ; C i v i l C o n t r a c t / A d m i n / I n s p e c t i o n - $ 4 8 , 4 7 0 #1 9 6 - A ( V i c t o r i a , M e n d o z a & E l d e n B y - P a s s P u m p s ) - E n g i n e e r ' s E s t i m a t e : $5 0 0 , 0 0 0 #1 9 6 - B ( C a n y o n G e n e r a t o r ) - E n g i n e e r ' s E s t i m a t e : $1 0 0 , 0 0 0 ST A T U S R E P O R T : 3/ 2 8 / 1 3 - T h e D i s t r i c t E n g i n e e r a n d G e n e r a l M a n a g e r a r e w o r k i n g w i t h t h e c i t i e s o f C o s t a M e s a a n d N e w p o r t B e a c h r e g a r d i n g a b o v e - g r o u n d e m e r g e n c y e q u i p m e n t . 4/ 1 8 / 1 3 - N o c h a n g e i n s t a t u s . 5/ 2 3 / 1 3 - A s o i l s i n v e s t i g a t i o n i s b e i n g p e r f o r m e d f o r t h e 2 3 r d P . S . l o c a t i o n i n t h e r i g h t - o f - w a y s l o p e . T w o o t h e r l o c a t i o n s w i l l b e h ou s e d i n p r e f a b r i c a t e d b u i l d i n g s . 6/ 2 7 / 1 3 - Th e C i t y o f C o s t a M e s a i s r e v i e w i n g t h e d e s i g n f o r t h e 3 s t a t i o n s i n C o s t a M e s a 9/ 2 6 / 1 3 - Th e D i s t r i c t E n g i n e e r h a s p r o v i d e d a s t a f f r e p o r t f o r t h e 9 / 2 6 / 1 3 r e g u l a r m e e t i n g o n t h e s t a t u s o f t h e p r o j e c t . 10 / 2 4 / 1 3 - In s t a l l a t i o n a t t h e E l d e n , V i c t o r i a , a n d M e n d o z a s t a t i o n s i s o u t t o b i d a s 1 9 6 - A , a n d i n s t a l l a t i o n a t t h e C a n y o n S t a t i o n i s o u t t o b i d a s 1 9 6 - B . 11 / 2 1 / 1 3 - Bi d o p e n i n g f o r 1 9 6 - B C a n y o n G e n e r a t o r w a s 1 1 / 5 / 1 3 a n d t h e l o w b i d d e r i s A v r a m E l e c t r i c i n t h e a m o u n t o f $ 6 4 , 8 1 5 12 / 1 9 / 1 3 - Bi d o p e n i n g f o r 1 9 6 - A w a s h e l d 1 1 / 2 0 / 1 3 a n d a w a r d c o n s t r u c t i o n c o n t r a c t o n t h e 1 2 / 1 9 / 1 3 a g e n d a t o G C I i n t h e a m o u n t o f $ 4 8 5 , 2 0 0 a n d $ 2 2 2 , 0 8 0 e q u i p m e n t 1/ 2 3 / 1 4 - Wo r k i s o c c u r r i n g o n 1 9 6 - A a t E l d e n , V i c t o r i a , a n d M e n d o z a p u m p s t a t i o n s a n d # 1 9 6 - B a t C a n y o n p u m p s t a t i o n . 2/ 2 5 / 1 4 - Co n s t r u c t i o n o n #1 9 6 - A i s 1 0 % c o m p l e t e a n d # 1 9 6 - B i s 5 0 % c o m p l e t e . 3/ 2 7 / 1 4 - Co n s t r u c t i o n o n # 1 9 6 - A i s 1 5 % c o m p l e t e a n d # 1 9 6 - B i s 6 0 % c o m p l e t e . 4/ 2 4 / 1 4 - #1 9 6 - A i s 4 0 % c o m p l e t e a n d # 1 9 6 - B i s 9 5 % c o m p l e t e . 5/ 2 2 / 1 4 - Th e b u i l d i n g w a s i n s t a l l e d a t V i c t o r i a P S o n 5 / 8 / 1 4 ; # 1 9 6 - A i s 7 5 % c o m p l e t e . # 1 9 6 - B i s c o m p l e t e . 6/ 2 6 / 1 4 - In s t a l l a t i o n o f t h e b a c k u p p u m p i n g u n i t s a t V i c t o r i a a n d M e n d o z a p u m p s t a t i o n s i s c o m p l e t e . 7/ 2 4 / 1 4 - In s t a l l a t i o n a t E l d e n w i l l c o n t i n u e a f t e r c o n t r a c t o r m o v e s g o l f c o u r s e f e n c e . 8/ 2 8 / 1 4 - Th e D i s t r i c t / S A C C A g r e e m e n t f o r m o v i n g t h e g o l f c o u r s e f e n c e w a s a p p r o v e d a n d c o n s t r u c t i o n i s s e t t o c o n t i n u e . 9/ 2 5 / 1 4 - #1 9 6 - A E l d e n , V i c t o r i a , M e n d o z a b a c k - u p p u m p s c o m p l e t e ; # 1 9 6 - B G e n e r a t o r a t C a n y o n p u m p s t a t i o n c o m p l e t e ; # 1 9 6 - C 2 3 r d b a c k - u p p ump is in design at s t r u c t u r a l e n g i n e e r ; # 1 9 6 - D G e n e r a t o r a t I r v i n e p u m p s t a t i o n ; w a i t i n g o n G a s C o . f o r p r o p o s e d m e t e r l o c a t i o n p r i o r t o f i n a l i z i n g p l a n s . 10 / 2 3 / 1 4 - GM p r e f e r g e n e r a t o r a t 2 3 r d P . S . i n s t e a d o f b a c k u p u n i t r e q u i r i n g p a r t i a l r e d e s i g n ; 1 9 6 - D I r v i n e P . S G e n e r a t o r f o r d e s i g n i n g m e te r a s s e m b l y b y G a s C o . 11 / 2 0 / 1 4 - El e c t r i c a l e n g i n e e r i n g c o n s u l t a n t n o w r e t a i n e d f o r g e n e r a t o r d e s i g n f o r # 1 9 6 - C 2 3 r d S t a t i o n ; D e s i g n f o r # 1 9 6 - D I r v i n e P . S . i s c on t i n u i n g . #1 9 6 I n s t a l l a t i o n o f B a c k u p P o w e r a n d P u m p i n g C a p a b i l i t y Ro b H a m e r s , D i s t r i c t E n g i n e e r In s t a l l b a c k u p s t a n d b y d i e s e l g e n e r a t o r a t t w o p u m p i n g s t a t i o n s a n d i n s t a l l b a c k u p p u m p i n g s y s t e m s a t Ap r i l 2 3 , 2 0 1 2 05 / 2 4 / 1 2 - Di s t r i c t ' s E n g i n e e r ' s o f f i c e i s i n d e s i g n o f t h e b a c k u p p u m p i n g s y s t e m s w h i l e a n o t h e r c o n s u l t a n t , P D E , i s i n d e s i g n o n t h e s t a n db y d i e s e l g e n e r a t o r s . 10 / 2 5 / 1 2 - Th e D i s t r i c t E n g i n e e r i s w o r k i n g w i t h t h e c i t i e s o f C o s t a M e s a a n d N e w p o r t B e a c h r e g a r d i n g a b o v e - g r o u n d e m e r g e n c y 01 / 2 4 / 1 3 - Th e D i s t r i c t E n g i n e e r a n d G e n e r a l M a n a g e r a r e w o r k i n g w i t h t h e c i t i e s o f C o s t a M e s a a n d N e w p o r t B e a c h r e g a r d i n g a b o v e - 12 / 2 0 / 1 2 - Th e D i s t r i c t E n g i n e e r a n d G e n e r a l M a n a g e r a r e w o r k i n g w i t h t h e c i t i e s o f C o s t a M e s a a n d N e w p o r t B e a c h r e g a r d i n g a b o v e - 8/ 2 9 / 1 3 - Th e D i s t r i c t E n g i n e e r i s f i n a l i z i n g t h e p l a n s f o r t h e b a c k u p p u m p i n g u n i t s a t E l d e n , V i c t o r i a , a n d M e n d o z a . T h e D i s t r i c t E n g i n ee r i s a l s o f i n a l i z i n g t h e 9/ 2 0 / 1 2 - Pl a n s w e r e s u b m i t t e d t o t h e c i t i e s o f C o s t a M e s a a n d N e w p o r t B e a c h f o r f i r s t p l a n c h e c k . 7/ 2 5 / 1 3 - E n g i n e e r i n g s t a f f i s a w a i t i n g C i t y o f C o s t a M e s a c o m m e n t s o n b u i l d i n g d e s i g n a t t h r e e s i t e s , w h i l e 2 3 r d s t a t i o n i n N e w p o r t B e a ch Ja n - 1 5 6/ 2 8 / 1 2 - Pl a n s a n d s p e c s a r e 3 0 % c o m p l e t e . 11 / 1 5 / 1 2 - T h e D i s t r i c t E n g i n e e r i s w o r k i n g w i t h t h e c i t i e s o f C o s t a M e s a a n d N e w p o r t B e a c h r e g a r d i n g a b o v e - g r o u n d e m e r g e n c y e q ui p m e n 02 / 2 7 / 1 3 - Th e D i s t r i c t E n g i n e e r a n d G e n e r a l M a n a g e r a r e w o r k i n g w i t h t h e c i t i e s o f C o s t a M e s a a n d N e w p o r t B e a c h r e g a r d i n g a b o v e - 7/ 2 6 / 1 2 - Pl a n s a n d s p e c s a r e 6 0 % c o m p l e t e . 8/ 2 0 / 1 2 - En g i n e e r i n g s t a f f i s p e r f o r m i n g f i n a l r e v i e w p r i o r t o s u b m i t t i n g t h e p l a n s f o r p l a n c h e c k . C O S T A M E S A S A N I T A R Y D I S T R I C T CA P I T A L I M P R O V E M E N T P R O G R A M F Y 2 0 1 4 - 2 0 1 5 PR O J E C T : #1 9 6 I n s t a l l a t i o n o f B a c k u p P o w e r a n d P u m p i n g C a p a b i l i t y 12 / 1 8 / 1 4 - 23 r d P S g e n e r a t o r f o r # 1 9 6 C r e q u i r e s a l a r g e r b l o c k w a l l s t r u c t u r e t h a n t h e b a c k u p p u m p . T h e g e n e r a t o r f o r t h e I r v i n e P S f o r # 19 6 - D w i l l s o o n b e o u t t o b i d . 1/ 2 2 / 1 5 - 19 6 - C - P r o j e c t i n d e s i g n a t e l e c t r i c a l e n g i n e e r ' s o f f i c e ; d e s i g n i s f o r b a c k u p g e n e r a t o r . 1 9 6 - D - P r o j e c t o u t t o b i d w i t h b i d o p e n i n g 1 / 2 0 / 1 5 . 2/ 2 6 / 1 5 - # 1 9 6 D I r v i n e b i d o p e n i n g i s o n 2 / 1 6 / 1 5 m e e t i n g a g e n d a ; 1 9 6 - C 2 3 r d i s i n d e s i g n . 3/ 2 6 / 1 5 - Th e p r e - c o n s t r u c t i o n m e e t i n g f o r 1 9 6 - D I r v i n e i s 3 / 1 8 / 1 5 ; 1 9 6 - C 2 3 r d i s s t i l l i n d e s i g n . 4/ 2 3 / 1 5 - Th e K o h l e r g e n e r a t o r f o r # 1 9 6 - D I r v i n e h a s b e e n o r d e r e d ; # 1 9 6 - C 2 3 r d i s s t i l l i n d e s i g n . 5/ 2 8 / 1 5 - Th e n o t i c e t o p r o c e e d f o r # 1 9 6 - D w a s i s s u e d a n d c o n s t r u c t i o n s h o u l d b e c o m p l e t e b y t h e e n d o f J u n e 2 0 1 5 ; # 1 9 6 - C 2 3 r d i s i n p l a n c h e c k a t N e w p o r t B e a c h 6/ 2 5 / 1 5 - Co s n t r u c t i o n i s p r o g r e s s i n g a t I r v i n e P . S . # 1 9 6 - D . T h e p l a n s f o r 2 3 r d P . S . g e n e r a t o r a r e i n p l a n c h e c k a t N e w p o r t B e a c h . Ac c o u n t N u m b e r En c u m b r a n c e s B a l a n c e #1 9 6 - A E l d e n , V i c t o r i a , M e n d o z a P u m p S t a t i o n s 7 9 0 , 0 0 0 $ 5 7 2 , 9 7 7 $ 1 9 7 , 8 6 8 $ 5 0 $ 1 9 , 1 0 5 $ #1 9 6 - B C a n y o n P u m p S t a t i o n 1 1 5 , 0 0 0 1 1 5 , 3 3 5 - - ( 3 3 5 ) #1 9 6 - C 2 3 r d S t r e e t P u m p S t a t i o n 3 4 0 , 0 0 0 1 4 , 5 4 6 8 , 5 9 4 - 3 1 6 , 8 6 0 #1 9 6 - D I r v i n e P u m p S t a t i o n 40 5 , 0 0 0 7 , 1 3 3 1 2 1 , 3 5 5 202,453 74,059 To t a l 1 , 6 5 0 , 0 0 0 $ 70 9 , 9 9 1 $ 3 2 7 , 8 1 7 $ 202,503 $ 409,689 $ A p p r o v e d P r o j e c t Bu d g e t Ju n e 3 0 , 2 0 1 4 Ac c u m u l a t e d C o s t C u r r e n t Y e a r Ex p e n d i t u r e s C O S T A M E S A S A N I T A R Y D I S T R I C T CA P I T A L I M P R O V E M E N T P R O G R A M F Y 2 0 1 4 - 2 0 1 5 PR O J E C T : PR O J E C T M A N A G E R : DE S C R I P T I O N : BE G I N D E S I G N : AP P R O X . C O N S T R U C T I O N C O M P L E T I O N D A T E : Ci v i l D e s i g n - $ 8 2 , 5 9 3 ST A T U S R E P O R T : 1/ 2 3 / 1 4 - Th e d e s i g n p h a s e i s c o n t i n u i n g . 5/ 2 2 / 1 4 - Me n d o z a f o r c e m a i n i s o u t t o b i d a s a s e p a r a t e p r o j e c t d u e t o u p c o m i n g C i t y a l l e y p r o j e c t . E n g i n e e r ' s e s t i m a t e i s $ 1 0 2 , 0 0 0 . B id o p e n i n g i s 6 / 2 / 1 4 . 6/ 2 6 / 1 4 - GC I C o n s t r u c t i o n i s l o w b i d d e r i n t h e a m o u n t o f $ 8 2 , 5 4 0 f o r P r o j e c t # 2 0 0 - A M e n d o z a F o r c e M a i n . 7/ 2 4 / 1 4 - 1s t d a y o f w o r k f o r P r o j e c t # 2 0 0 - A w a s 6 / 2 3 / 1 4 ; p l a n s a r e 7 5 % c o m p l e t e f o r H a r b o r , V i c t o r i a , S C P . 8/ 2 8 / 1 4 - A l l w o r k w a s c o m p l e t e d o n # 2 0 0 - A M e n d o z a f o r c e m a i n a n d t h e B o a r d w i l l f i n a l t h e p r o j e c t o n 8 / 2 8 / 1 4 . 9/ 2 5 / 1 4 - #2 0 0 - A M e n d o z a P S n e w f o r c e m a i n i s c o m p l e t e . D e s i g n p h a s e o f H a r b o r , V i c t o r i a & S o u t h C o a s t P l a z a c o n t i n u i n g ; w i l l b e m e e t i n g with SC Plaza. 10 / 2 3 / 1 4 - Th e p l a n s a r e 9 0 % c o m p l e t e a n d w e r e s u b m i t t e d t o t h e C i t y , S C P , a n d t h e u t i l i t y a g e n c i e s t h e w e e k o f 1 0 / 1 2 / 1 4 . 11 / 2 0 / 1 4 - St a f f m e t w i t h S C P M a n a g e m e n t o n 1 1 / 6 / 1 4 t o d i s c u s s t h e i r c o n c e r n s . S t a f f w i l l b e m e e t i n g w i t h t h e C i t y o f C o s t a M e s a e n g i n e e r ing staff . 12 / 1 8 / 1 4 - St a f f i s w o r k i n g w i t h S C P M g t ' s o v e r r e d i r e c t i n g F M f l o w s . S t a f f w i l l b e m e e t i n g w i t h C i t y e n g i n e e r i n g t o d i s c u s s t h e H a r b o r a nd V i c t o r i a F M 1/ 2 2 / 1 5 - CC T V a n d f l o w m e t e r i n g w i l l o c c u r i n t h e g r a v i t y s y s t e m d o w n s t r e a m o f t h e n e w f o r c e m a i n a l i g n m e n t a t S o u t h C o a s t P l a z a . N e w H arbor force mai n a n d V i c t o r i a f o r c e m a i n w e r e d i s c u s s e d w i t h t h e C i t y E n g i n e e r . 2/ 2 6 / 1 5 - Ha r b o r f o r c e m a i n i m p r o v e m e n t s w i l l b e c o n s t r u c t e d f i r s t a s t h e t o p p r i o r i t y ; d e s i g n p h a s e i s c o n t i n u i n g . 3/ 2 6 / 1 5 - Al t e r n a t e c o n s t r u c t i o n m e t h o d s f o r H a r b o r f o r c e m a i n a r e b e i n g i n v e s t i g a t e d . 4/ 2 3 / 1 5 - Th e H a r b o r F o r c e M a i n w i l l b e b i d b y i t s e l f w i t h t w o a l t e r n a t e m e t h o d s . 5/ 2 8 / 1 5 - Th e H a r b o r F o r c e M a i n p l a n s a r e b e i n g c o m p l e t e d . 6/ 2 5 / 1 5 - Th e H a r b o r F o r c e M a i n p l a n s a r e i n p l a n c h e c k a t t h e C i t y o f C o s t a M e s a . Ju n e 3 0 , 2 0 1 4 A pp r o v e d A cc u m u l a t e d C u r r e n t Y e a r Ac c o u n t N u m b e r Pr o j B u d g e t Co s t Ex p e n d i t u r e s En c u m b r a n c e s Balance #2 0 0 1 , 0 3 0 , 8 6 8 $ 13 6 , 2 4 2 $ 71 , 5 7 1 $ - $ 823,055 $ To t a l 1 , 0 3 0 , 8 6 8 $ 13 6 , 2 4 2 $ 71 , 5 7 1 $ - $ 823,05 5 $ La t e 2 0 1 4 12 / 1 9 / 1 3 T h e d e s i g n p h a s e h a s b e g u n . 2/ 2 5 / 1 4 - Th e d e s i g n p h a s e i s 4 0 % c o m p l e t e . 3/ 2 7 / 1 4 - Th e d e s i g n p h s e i s 6 0 % c o m p l e t e . 4/ 2 4 / 1 4 - Th e d e s i g n p h a s e i s 7 0 % c o m p l e t e . #2 0 0 R e h a b i l i t a t i o n o f F o u r F o r c e M a i n s Ro b H a m e r s , D i s t r i c t E n g i n e e r Th e W i l s o n , V i c t o r i a , M e n d o z a , a n d S o u t h C o a s t P l a z a f o r c e m a i n s a r e b e i n g r e p l a c e d w i t h ne w f o r c e m a i n s . De c - 1 3 C O S T A M E S A S A N I T A R Y D I S T R I C T CA P I T A L I M P R O V E M E N T P R O G R A M F Y 2 0 1 4 - 2 0 1 5 PR O J E C T : PR O J E C T M A N A G E R : DE S C R I P T I O N : BE G I N D E S I G N : AP P R O X . C O N S T R U C T I O N C O M P L E T I O N D A T E Es t i m a t e d P r o j e c t b u d g e t : C i v i l D e s i g n $ 1 1 , 4 8 3 . 5 0 ; Co n s t r u c t i o n - E n g i n e e r ' s E s t i m a t e : $ 4 3 1 , 2 1 0 ST A T U S R E P O R T : 12 / 1 9 / 1 3 - T h e p l a n s a r e 9 0 % c o m p l e t e a n d t h e E n g i n e e r ' s E s t i m a t e i s b e i n g p r e p a r e d . 1/ 2 3 / 1 4 - T h e p l a n s a r e 1 0 0 % c o m p l e t e . S t a f f i s e x p l o r i n g c o m b i n i n g t h i s w o r k w i t h 1 9 6 - A , i n s t a l l a t i o n o f a b a c k u p p u m p a t E l d en P u m p S t a t i o n . 2/ 2 5 / 1 4 - T h e p r o j e c t i s b e i n g d i s c u s s e d a t t h e s t u d y s e s s i o n . 5/ 2 2 / 1 4 - T h e s t r a t e g i c i m p r o v e m e n t s f o r t h i s p r o j e c t w e r e c o n s t r u c t e d o n 5 / 8 / 1 4 . 6/ 2 6 / 1 4 - N o c h a n g e i n s t a t u s . 7/ 2 4 / 1 4 - T h e r e m a i n i n g i m p r o v e m e n t s u n d e r t h i s p r o j e c t w i l l l i k e l y b e c o n s tr u c t e d i n t h e 2 0 1 5 - 1 6 f i s c a l y e a r . 8/ 2 8 / 1 4 - T h e p r o j e c t wi l l l i k e l y r e c e i v e f un d i n g i n t h e 2 0 1 5 - 2 0 1 6 F i s c a l Y e a r t o c o m p l e t e t h e r e p l a c e m e n t . 9/ 2 5 / 1 4 - N o c h a n g e i n s t a t u s . 10 / 2 3 / 1 4 - N o c h a n g e i n s t a t u s . 11 / 2 0 / 1 4 - N o c h a n g e i n s t a t u s . 12 / 1 8 / 1 4 - N o c h a n g e i n s t a t u s . 1/ 2 2 / 1 5 - N o c h a n g e i n s t a t u s . 2/ 2 6 / 1 5 - P r o j e c t w i l l b e bu d g e t e d f o r 2 0 1 5 - 1 6 o r 2 0 1 6 - 1 7 . 3/ 2 6 / 1 5 - N o c h a n g e i n s t a t u s . 4/ 2 3 / 1 5 - N o c h a n g e i n s t a t u s . 5/ 2 8 / 1 5 - N o c h a n g e i n s t a t u s . 6/ 2 5 / 1 5 - N o c h a n g e i n s t a t u s . A cc u m u l a t e d C u r r e n t Y e a r Ap p r o v e d C o s t t o D a t e Ac c o u n t N u m b e r Pr o j e c t B u d g e t As o f 6 / 3 0 / 2 0 1 4 Ex p e n d i t u r e s En c u m b r a n c e s Balance #2 0 2 47 9 , 0 0 0 $ 1 0 , 5 6 7 $ - $ - $ 468,433 $ To t a l 47 9 , 0 0 0 $ 10 , 5 6 7 $ - $ - $ 468,433 $ #2 0 2 E l d e n P i p i n g a n d V a l v e R e p l a c e m e n t Ro b H a m e r s , D i s t r i c t E n g i n e e r Re p l a c e 3 7 - y e a r o l d p i p i n g a n d v a l v e s o u t s i d e E l d e n P u m p i n g Oc t o b e r , 2 0 1 3 3/ 2 7 / 1 4 - T h e n e e d f o r a d d i t i o n a l f u n d i n g h a s m o v e d t h e p r o j e c t i n t o t h e n e x t 2 - y e a r b u d g e t c y c l e , b e g i n n i n g 2 0 1 5 - 2 0 1 6 ; s t r a t e g ic 10 / 2 4 / 1 3 - E n g i n e e r i n g s t a f f m e t w i t h t h e f i e l d c r e w t o d i s c u s s p o s s i b l e a d d i t i o n a l r e p l a c e m e n t o f v a l v e s i n s i d e s t a t i o n . 11 / 2 1 / 1 3 - T h e d e s i g n p h a s e i s c o n t i n u i n g ; t h e p l a n s a r e 6 0 % c o m p l e t e . 4/ 2 4 / 1 4 - T h e s t r a t e g i c i m p r o v e m e n t s f o r t h i s p r o j e c t w e r e a d d e d t o P r o j e c t # 1 9 6 - A . i m p r o v e m e n t s a r e b e i n g i n c l u d e d a s e x t r a w o r k i n P r o j e c t # 1 9 6 - A . De c e m b e r , 2 0 1 4 C O S T A M E S A S A N I T A R Y D I S T R I C T CA P I T A L I M P R O V E M E N T P R O G R A M F Y 2 0 1 4 - 2 0 1 5 PR O J E C T : PR O J E C T M A N A G E R : DE S C R I P T I O N : BE G I N D E S I G N : Oc t o b e r 2 0 1 3 AP P R O X . C O N S T R U C T I O N C O M P L E T I O N D A T E : Ju n e 2 0 1 4 Ar c h i t e c t u r a l D e s i g n - $ 7 , 0 0 0 ; E l e c t r i c a l E n g i n e e r i n g D e s i g n - $ 4 , 5 0 0 S T A T U S R E P O R T : 10 / 3 / 2 0 1 3 - E n t e r e d i n t o a g r e e m e n t w i t h R T A A r c h i t e c t s t o d e s i g n a n d p r o v i d e c o n s t r u c t i o n a d m i n i s t r a t i o n s e r v i c e s 11 / 7 / 2 0 1 3 - R e v i e w e d S C E 1 2 m o n t h s b i l l s a t t h e Y a r d t o d e t e r m i n e l o a d d e m a n d a n d s i z e o f t h e g e n e r a t o r 12 / 1 / 2 0 1 3 - P r o j e c t m a n a g e r m e e t i n g . P o s s i b l e g e n e r a t o r m a n u f a c t u r e r s a r e C a t e r p i l l a r , C u m m i n s a n d K o h l e r . 1/ 2 3 / 1 4 - N o c h a n g e i n s t a t u s . 2/ 2 5 / 1 4 - R F P f o r d e s i g n f i r m s i s b e i n g p r e p a r e d . 3/ 2 7 / 1 4 - P r o p o s a l s a r e b e i n g r e q u e s t e d f r o m d e s i g n f i r m s f o r t h e d e s i g n p h a s e . 4/ 2 4 / 1 4 - A n e l e c t r i c a l e n g i n e e r h a s b e e n r e t a i n e d f o r t h e d e s i g n p h a s e f o r a f e e o f $ 4 , 5 0 0 . 5/ 2 2 / 1 4 - T h e p l a n s w e r e s u b m i t t e d t o t h e C i t y o f C o s t a M e s a f o r 1 s t p l a n r e v i e w . 6/ 2 6 / 1 4 - T h e d e s i g n p l a n s a r e i n p l a n c h e c k a n d b e i n g r e - s u b m i t t e d t o t h e C i t y . 7/ 2 4 / 1 4 - P l a n s w e r e r e s u b m i t t e d t o t h e f i r e d e p a r t m e n t f o r 2 n d r e v i e w ; a l l o t h e r d e p a r t m e n t s h a v e s i g n e d o f f . 8/ 2 8 / 1 4 - T h e p r o j e c t i s o u t t o b i d . 9/ 2 5 / 1 4 - B i d o p e n i n g i s b e i n g h a n d l e d b y t h e C M S D G M a n d p r o j e c t a r c h i t e c t . 10 / 2 3 / 1 4 - B i d s w e r e o p e n e d a n d a r e b e i n g e v a l u a t e d ; t h e l o w b i d a m o u n t i s $ 9 7 , 0 0 0 . 11 / 2 0 / 1 4 - T h e s p e c i f i c a t i o n s f o r t h e g e n e r a t o r b e i n g p r o p o s e d b y t h e l o w b i d d e r a r e b e i n g r e v i e w e d . 12 / 1 8 / 1 4 - C o n t r a c t o r ' s s h o p d r a w i n g s a r e u n d e r r e v i e w . 1/ 2 2 / 1 5 - T h e c o n t r a c t o r h a s p r o v i d e d t h e r e q u i r e d b o n d a n p r e - c o n s t r u c t i o n m e e t i n g i s p l a n n e d f o r 1 / 3 0 / 1 5 . 2/ 2 6 / 1 5 - C o n s t r u c t i o n w i l l b e g i n a f t e r a c q u i s i t i o n o f m a t e r i a l s . 3/ 2 6 / 1 5 - C o n c r e t e p a d i s p o u r e d , g e n e r a t o r i s b e i n g f a b r i c a t e d . C o n t r a c t o r w i l l b e r e l o c a t i n g t h e e x i s t i n g a i r c o m p r e s s o r . 4/ 2 3 / 1 5 - G e n e r a t o r i s b e i n g f a b r i c a t e d . C o n t r a c t o r w i l l b e i n s t a l l i n g e l e c t r i c a l c o n d u i t s a n d w i r i n g . 5/ 2 8 / 1 5 - D e l i v e r y o f t h e g e n e r a t o r i s e x p e c t e d n e x t m o n t h . 6/ 2 5 / 1 5 - G e n e r a t o r s h o u l d b e d e l i v e r e d i n m i d J u n e . Ju n e 3 0 , 2 0 1 4 Ap p r o v e d A c c u m u l a t e d C u r r e n t Y e a r Ac c o u n t N u m b e r P r o j B u d g e t C o s t E x p e n d i t u r e s E n c u m b r a n c e s B a l a n c e #2 0 3 15 0 , 0 0 0 $ 8 , 7 7 8 $ 5 4 , 6 0 3 $ 3 , 8 0 0 $ 82,819 $ To t a l 15 0 , 0 0 0 $ 8 , 7 7 8 $ 5 4 , 6 0 3 $ 3 , 8 0 0 $ 82,819 $ #2 0 3 E m e r g e n c y G e n e r a t o r a t D i s t r i c t Y a r d Sc o t t C a r r o l l , G e n e r a l M a n a g e r P r o c u r e a n d i n s t a l l a n e m e r g e n c y g e n e r a t o r a t t h e D i s t r i c t Y a r d C O S T A M E S A S A N I T A R Y D I S T R I C T CA P I T A L I M P R O V E M E N T P R O G R A M F Y 2 0 1 4 - 2 0 1 5 PR O J E C T : PR O J E C T M A N A G E R : DE S C R I P T I O N : BE G I N D E S I G N : AP P R O X . C O N S T R U C T I O N C O M P L E T I O N D A T E : Ci v i l D e s i g n - $ 9 , 7 7 9 ST A T U S R E P O R T : 6/ 2 6 / 1 4 - T h e p l a n s a r e 6 0 % c o m p l e t e . 7/ 2 4 / 1 4 - T h e p r o j e c t w e n t o u t t o b i d o n 7 / 2 / 1 4 w i t h b i d o p e n i n g s c h e d u l e d f o r 8 / 5 / 1 4 . 8/ 2 8 / 1 4 - B i d o p e n i n g w a s 8 / 5 / 1 4 a n d t h e l o w b i d w a s E x c e l P a v i n g i n t h e a m o u n t o f $ 8 7 , 3 4 9 . 0 0 . 9/ 2 5 / 1 4 - N o t i c e t o p r o c e e d i s s u e d t o E x c e l P a v i n g t o b e g i n w o r k 9 / 1 5 / 1 4 ; F i e l d C r e w r e q u e s t i n g a d d i t i o n a l m a n h o l e s b e a d d e d a s e x t r a w o r k . 10 / 2 3 / 1 4 - C o n s t r u c t i o n i s 1 / 3 c o m p l e t e ; c o n t r a c t o r w i l l w a i t f o r C i t y p r o j e c t s t o f i n i s h p r i o r t o c o n t i n u i n g u n l e s s e x i s t i n g m an h o l e c o n d i t i o n i s s e v e r e . 11 / 2 0 / 1 4 - C o n s t r u c t i o n i s c o n t i n u i n g i n c o o r d i n a t i o n w i t h C i t y s t r e e t p r o j e c t s . 12 / 1 8 / 1 4 - C o n s t r u c t i o n i s c o n t i n u i n g . 1/ 2 2 / 1 5 - C o n t r a c t o r i s r e - m o b i l i z i n g . 2/ 2 6 / 1 5 - C o n t r a c t o r i s n e a r i n g c o m p l e t i o n . 3/ 2 6 / 1 5 - C o n s t r u c t i o n i s n e a r l y c o m p l e t e . 4/ 2 3 / 1 5 - C o n s t r u c t i o n i s c o m p l e t e . 5/ 2 8 / 1 5 - T h e B o a r d o f D i r e c t o r s a c c e p t e d t h e i m p r o v e m e n t s a t t h e A p r i l 2 0 1 5 r e g u l a r m e e t i n g . 6/ 2 5 / 1 5 - T h e p r o j e c t i s c o m p l e t e . Ju n e 3 0 , 2 0 1 4 A pp r o v e d A cc u m u l a t e d C u r r e n t Y e a r Ac c o u n t N u m b e r Pr o j B u d g e t Co s t Ex p e n d i t u r e s En c u m b r a n c e s Balance #2 0 4 1 2 5 , 0 0 0 $ 9, 1 1 9 $ 10 6 , 2 9 3 $ - $ 9,588 $ To t a l 1 2 5 , 0 0 0 $ 9, 1 1 9 $ 10 6 , 2 9 3 $ - $ 9,588 $ 2/ 2 5 / 1 4 P r o j e c t a p p r o v e d b y B o a r d , f u n d a p p r o p r i a t e d . 5/ 2 2 / 1 4 - T h e p l a n s a r e 4 0 % c o m p l e t e . 4/ 2 4 / 1 4 - T h e d e s i g n p h a s e i s i n p r o c e s s #2 0 4 M a n h o l e C o v e r R e p a i r s Ro b H a m e r s , D i s t r i c t E n g i n e e r Re p a i r 1 0 2 m a n h o l e c o v e r s Fe b - 1 4 La t e 2 0 1 4 C O S T A M E S A S A N I T A R Y D I S T R I C T CA P I T A L I M P R O V E M E N T P R O G R A M F Y 2 0 1 4 - 2 0 1 5 PR O J E C T : PR O J E C T M A N A G E R : DE S C R I P T I O N : BE G I N D E S I G N : Au g - 1 4 AP P R O X . C O N S T R U C T I O N C O M P L E T I O N D A T E : Ju n - 1 5 Ci v i l D e s i g n - 62 , 2 3 0 ST A T U S R E P O R T : 8/ 2 8 / 1 4 - T h e d e s i g n p h a s e i s u n d e r w a y . 9/ 2 5 / 1 4 - E n g i n e e r i n g s t a f f i s r e v i e w i n g C C T V o f G r a d e 4 s i n s t r e e t s s e t f o r C i t y i m p r o v e m e n t s s u c h a s n e w p a v i n g o r s l u r r y s e a l . O n e G r a d e 5 f o u n d i n C a n a d i a n ; M i k e K i l b r i d e L t d . w i l l e x c a v a t e a n d r e p a i r . of G r a d e 4 s i n C i t y s t r e e t s d e s i g n a t e d f o r 11 / 2 0 / 1 4 - N o c h a n g e i n s t a t u s . R e v i e w o f t h e v i d e o s i s c o n t i n u i n g . 12 / 1 8 / 1 4 - D i s t r i c t E n g i n e e r i s d e t e r m i n i n g o p t i o n s f o r c o m p l e t i o n o f a l l G r a d e 4 s . 1/ 2 2 / 1 5 - A c o s t a n a l y s i s o f e x p e c t e d r e p a i r s f o r P h a s e s I a n d I I w a s p r e s e n t e d t o B o a r d a t t h e F e b r u a r y s t u d y s e s s i o n . 2/ 2 6 / 1 5 - Bu d g e t i n g f o r t h i s p r o j e c t i s b e i n g d i s c u s s e d a t t h e 2 / 1 0 / 1 5 s t u d y s e s s i o n . 3/ 2 6 / 1 5 - Th e P h a s e I p l a n s a r e b e i n g c o m p l e t e d b u t c o n s t r u c t i o n w i l l n o t o c c u r u n t i l a f t e r t h e n e x t D i s t r i c t - w i d e C C T V p r o j e c t . 4/ 2 3 / 1 5 - Th e p h a s e I p l a n s a r e n e a r l y c o m p l e t e . 5/ 2 8 / 1 5 - Th e P h a s e I p l a n s a r e c o m p l e t e a n d t h e f i r s t t w o p h a s e s w e r e c o m b i n e d i n t o t h e P h a s e I p l a n s . 6/ 2 5 / 1 5 - Th e p l a n s w i l l b e s a v e d u n t i l n e w C C T V i s c o m p l e t e d . Ju n e 3 0 , 2 0 1 4 A pp r o v e d A cc u m u l a t e d Cu r r e n t Y e a r Ac c o u n t N u m b e r Pr o j B u d g e t Co s t Ex p e n d i t u r e s En c u m b r a n c e s Ba l a n c e #3 0 6 6 8 , 0 0 0 $ - $ 65 , 1 4 5 $ - $ 2, 8 5 5 $ 68 , 0 0 0 $ - $ 65 , 1 4 5 $ - $ 2, 8 5 5 $ #3 0 6 G r a d e 4 R e p a i r s - P h a s e I Ro b H a m e r s , D i s t r i c t E n g i n e e r Dis t r i c t h a s 1 , 6 0 0 l i n e s e c t i o n s w i t h o n e o r m o r e G r a d e 4 d e f i c i e n c i e s . C O S T A M E S A S A N I T A R Y D I S T R I C T CA P I T A L I M P R O V E M E N T P R O G R A M F Y 2 0 1 4 - 2 0 1 5 PR O J E C T : PR O J E C T M A N A G E R : DE S C R I P T I O N : BE G I N D E S I G N : AP P R O X . C O N S T R U C T I O N C O M P L E T I O N D A T Ci v i l D e s i g n - ST A T U S R E P O R T : Ju n e 3 0 , 2 0 1 4 A pp r o v e d A cc u m u l a t e d C u r r e n t Y e a r Ac c o u n t N u m b e r Pr o j B u d g e t Co s t Ex p e n d i t u r e s En c u m b r a n c e s Balance #3 0 9 3 4 0 , 5 0 0 $ - $ - $ - $ 340,500 $ 34 0 , 5 0 0 $ - $ - $ - $ 340,500 $ #3 0 9 C i t y M a n h o l e A d j u s t m e n t P r o g r a m Ro b H a m e r s , D i s t r i c t E n g i n e e r Costa Mesa Sanitary District ... an Independent Special District Statement of Investment Policy for Fiscal Year 2015-16 & Adoption of Resolution No. 2015-869 Item Number: 20. Recommendation/Notes: Recommendation: That the Board of Directors adopt Resolution No. 2015-869 approving the Policy and delegating the investment function to the District Treasurer for the 2015-16 fiscal year. ATTACHMENTS: Description Type 20 - Statement of Investment Policy Cover Memo Costa Mesa Sanitary District …an Independent Special District Protecting our community’s health and the environment by providing solid waste and sewer collection services. www.cmsdca.gov Memorandum To: Board of Directors From: Marc Davis, Treasurer Date: June 25, 2015 Subject: Statement of Investment Policy for Fiscal Year 2015-16 Summary Attached is the proposed Statement of Investment Policy for Fiscal Year 2015-16 (Policy). The Policy documents the Board’s guidelines under which the District Treasurer can invest the District’s idle funds. Staff Recommendation Adopt Resolution No. 2015-869 approving the Policy and delegating the investment function to the District Treasurer for the 2015-16 fiscal year. Analysis California Government Code §53646(a)(2) allows the District Treasurer to submit an annual investment policy to the Board for consideration. It is not a requirement to do so, but staff believes it is prudent to continue this practice. The enclosed Policy documents the Board’s objectives surrounding the selection of investments, as well as those investments in which the Board has authorized. It also provides limitations on specific investments. The responsibility for placing investments rests with the Board. California Government Code §53607 allows the Board to delegate the investment function to the District Treasurer for a period of one year. The attached Resolution approves the Policy and delegates the investment function to the District Treasurer for the 2015-16 fiscal year. The attached Policy is a red-lined version so that the Board can review the proposed changes to the Policy. Once approved, the changes will be incorporated into the Policy, Board of Directors June 25, 2015 Page 2 of 3 and it will be distributed to the brokers assisting the District with the investment of its idle funds. Strategic Plan Element & Goal This item supports achieving Strategic Element No. 7.0, Finances, by ensuring the short and long-term fiscal health of the District. Legal Review District Counsel has reviewed Resolution 2015-869 as to form. Environmental Review Subject activity is exempt from the requirements of the California Environmental Quality Act (CEQA) (Public Resources Code Section 21000 et. seq.). Section 15300.4 of CEQA allows an agency while establishing its own procedures “to list those specific activities which fall within each of the exempt classes”, and the District has adopted “CEQA Guidelines and Implementing Procedures” that state on page 6, “”Projects” does not include….C. Continuing administrative or maintenance activities.” Financial Review The Statement of Investment Policy guides the Treasurer in how to invest the District’s idle funds. The amount of investment earnings to be generated as a result of the investing function is based upon the market conditions at the time of investment. Public Notice Process Copies of this report are on file and will be included with the entire agenda packet for the June 25, 2015 Board of Directors regular meeting at District Headquarters (628 W. 19th Street) and on the District’s website at www.cmsdca.gov. Alternative Actions 1. Do not adopt Resolution and retain investment function at the Board level 2. Refer the matter back to staff Attachments Attachment 1 – Resolution Number 2015-869 Attachment 2 –Statement of Investment Policy for Fiscal Year 2015-16 – Redline Version ATTACHMENT 1 RESOLUTION NO. 2015-869 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE COSTA MESA SANITARY DISTRICT ADOPTING A STATEMENT OF INVESTMENT POLICY FOR FISCAL YEAR 2015-16, AND AUTHORIZING THE TREASURER TO INVEST AND REINVEST IDLE MONIES OF THE COSTA MESA SANITARY DISTRICT IN ACCORDANCE WITH THE STATEMENT OF INVESTMENT POLICY, AND FURTHER AUTHORIZING THE SAID TREASURER TO DELEGATE TO A DEPUTY THE CARRYING OUT OF ANY SUCH TASKS. WHEREAS, Government Code Section 53601 et seq. sets forth the investments that the District may lawfully make; and WHEREAS, Government Code Section 53646(a)(2) sets forth that the District’s Treasurer may annually render to the Board of Directors a Statement of Investment Policy at a public meeting for the Board to consider; and WHEREAS, The Board has reviewed the Statement of Investment Policy; and WHEREAS, Government Code Section 53607 allows the Board to delegate the authority to make investments and to sell or exchange securities for a one year period to the Treasurer, provided that monthly reports are thereafter made of the status of said transactions. NOW, THEREFORE, the Board of Directors does hereby resolve: 1. That the Statement of Investment Policy for fiscal year 2015-16 is approved. 2. That the Treasurer is authorized to make investments consistent with said Policy and is required to provide a written report to the Board on a monthly basis and verbal report to the Board on a quarterly basis on the status of those transactions. The Treasurer is hereby given all of the authority provided by Government Code Section 53607, including the power to invest and reinvest and the power to sell or exchange securities, consistent with the District’s policy. 3. That the Treasurer may delegate some part of these duties to a deputy provided that the Treasurer remains responsible for such decisions and provides oversight. PASSED and ADOPTED on this 25th day of June 2015. ________________________________ ________________________________ Secretary, Costa Mesa Sanitary District President, Costa Mesa Sanitary District Board of Directors Board of Directors ATTACHMENT 1 STATE OF CALIFORNIA ) COUNTY OF ORANGE ) SS CITY OF COSTA MESA ) I, Noelani Middenway, Clerk of the Costa Mesa Sanitary District, hereby certify that the above and foregoing Resolution No. 2015-869 duly and regularly passed and adopted by said Board of Directors at a regular meeting thereof held on the 25th day of June 2015 by the following votes: AYES: NOES: ABSENT: ABSTAIN: IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Costa Mesa Sanitary District, this 25th day of June 2015. _________________________________ Noelani Middenway Clerk of the Costa Mesa Sanitary District Attachment 2 COSTA MESA SANITARY DISTRICT Statement of Investment Policy Fiscal Year 2015-16 1 Deleted: 2014-15 I. PURPOSE This statement is intended to formalize the various policies and procedures for the prudent investment of temporarily idle cash for the Costa Mesa Sanitary District (District). It outlines the investment-related activities, which comprise good cash management. In concert with these activities, there are many facets of an appropriate secure short-term investment program, which will enhance the economic condition of the District while safeguarding its assets. II. INVESTMENT SELECTION OBJECTIVE The District strives to maintain the level of investment of all idle funds as near 100% as possible. All temporarily pooled idle cash is invested under the "Prudent Investor Standard," Government Code §53600.3, which states, in part: ”…When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency…” This affords the District a broad spectrum of investment opportunities as long as the investment is deemed prudent and is allowable under current legislation of the State of California Government Code §53600 et seq. and the Costa Mesa Sanitary District Statement of Investment Policy. The District Treasurer, after meeting the legality, safety, liquidity and diversification criteria, will attempt to obtain the highest yield possible. The criteria for selecting investments, in order of priority are: 1. Legality – The District's investments must conform to federal laws, state statutes, District ordinances and internal policies and procedures. The District has established internal controls to ensure that investment activities comply with all applicable statutes, ordinances and policies. 2. Safety – The safety and risk associated with an investment refers to the potential loss of principal, interest or a combination of these amounts. The District only operates in those investments that are considered very safe. 3. Liquidity – This refers to the ability to "cash in" at any moment in time with a minimal chance of losing some portion of principal or interest. The District's investment portfolio will remain sufficiently liquid to enable the District to meet all operating requirements as well as unanticipated needs for funds. 4. Diversification – The District's investment portfolio will be sufficiently diversified to avoid incurring unreasonable risks resulting from saturation of assets in specific security types, maturities or individual financial institutions. Deleted: Section Attachment 2 COSTA MESA SANITARY DISTRICT Statement of Investment Policy Fiscal Year 2015-16 2 Deleted: 2014-15 5. Yield – Yield is the potential dollar earnings an investment can provide, and sometimes is described as the rate of return. The basic premise underlying the District's investment philosophy is to ensure that funds are always safe and available when needed. The District does not buy stocks, speculate or deal in futures or options. Any investment extending beyond a five-year period requires prior District Board approval. III. AUTHORIZED INVESTMENTS The District limits its investments to the following vehicles: • US Treasury Bills • US Treasury Notes • Federal Agency Issues - Examples include: o Federal Intermediate Credit Bank Debentures (FICB) o Federal Farm Credit Bank (FFCB) o Federal Land Bank Bonds (FLB) o Federal Home Loan Bank Notes and Bonds (FHLB) o Federal National Mortgage Association (FNMA) o Federal Home Loan Mortgage Corporation (FHLMC) • Banker’s Acceptances • Certificates of Deposit (CD) • Negotiable Certificates of Deposit • Commercial Paper • Medium Term Corporate Notes • Money Market Mutual Funds • Passbook Savings Account • Local Agency Investment Fund (LAIF) • CalTRUST IV. DELEGATION OF AUTHORITY The District’s Board of Directors (Board) hereby delegates its authority to invest surplus District funds to the Treasurer. Delegation of the investment function by the Board is limited to a one-year period. Failure to delegate deems the Board to be trustee and fiduciary, therefore subject to the prudent investor standard. V. INTERNAL CONTROLS A system of internal control shall be established and documented in writing. The controls shall be designed to prevent loss of public funds arising from irregularities, employee error, misrepresentation of third parties, unanticipated changes in financial markets, or imprudent actions by employees and officers of the District. Controls deemed most important include: control of Attachment 2 COSTA MESA SANITARY DISTRICT Statement of Investment Policy Fiscal Year 2015-16 3 Deleted: 2014-15 collusion, separation of duties, custodial safekeeping, clear delegation of authority, confirmation of transactions, minimizing the number of authorized investment officials, documentation of transactions and strategies, and code of ethics standards. VI. REPORTING Government Code §53646(a)(2) previously mandated that investment policies be approved by the legislative body. Additionally, Government Code §53646(b)(1) previously mandated that quarterly investment reports be submitted to the legislative body. In June 2004, the California Assembly adopted AB2853 which made these requirements optional. The District believes it prudent to continue with these practices. The Treasurer shall submit a monthly investment report to the Board. This report will communicate, at a minimum, the type of investment, institution, date of maturity, amount of deposit, rate of interest, current market value of securities with maturities in excess of 12 months, source of market valuations, statement of compliance and such other data as required by the Board. Once each quarter, the Treasurer shall discuss the previous month’s investment report with the Board at a regular meeting. VII. LEGAL CONSTRAINTS Surplus funds must be deposited in state or national banks, state or federal savings associations or federal credit unions within the State of California. These deposits cannot exceed the amount of the institution's paid-up capital and surplus. The bank or savings and loan must secure public funds deposits with eligible securities having a market value of 110% of the total amount of the deposits or first trust deeds having a value of 150% of the total amount of the deposits. A third class of collateral is a 105% letter of credit drawn on the Federal Home Loan Bank. The Treasurer may waive security for that portion of a deposit, which is insured pursuant to Federal law. Currently, the first $250,000 of a deposit is federally insured. Deposits over $250,000 are collateralized as indicated above. VIII. DERIVATIVES The term derivative is a commonly used name that describes a variety of securities whose values are "derived from" the value of another asset, a reference rate or an index. Investment in derivative instruments is limited to securities that have periodic increases, or step-up interest rate adjustments that provide an increased yield. Investment in callable securities is also allowed, but must comply with other restrictions as specified in this Investment Policy. Derivative securities known as inverse floaters, range notes, structured investment vehicles, mortgage-derived interest- only strips and other such securities that produce higher yields when purchased but have the possibility of producing low or no return through the life of the security, are not allowable per Government Code §53601.6(a). Attachment 2 COSTA MESA SANITARY DISTRICT Statement of Investment Policy Fiscal Year 2015-16 4 Deleted: 2014-15 IX. BOND PROCEEDS When investing bond proceeds, if any, the District will adhere to this Investment Policy (Policy) when determining appropriate instruments for placing monies. If the bond's trust agreement is more restrictive than this Policy, then the trust agreement supersedes this Policy. The District may delegate it’s responsibly to the fiscal agent to ensure compliance with the bond covenants when managing bond proceeds on behalf of the District. Borrowing money solely for the purpose of investing and earning arbitrage is specifically prohibited. X. GRANDFATHER PROVISIONS The District’s investment strategy is to buy and hold investments until maturity. As legislation and the District’s Policy change, certain investments may become prohibited. Under §53601.6(b) of the California Government Code, the District may hold prohibited investments until their maturity to avoid incurring a loss. This allows the District to "grandfather" in securities purchased prior to the effective date of new legislation. When selling and subsequently repurchasing securities prior to maturity, losses are only acceptable if the proposed swap/trade can clearly enhance yield (value) over the life of the new security on a total return basis, or to prevent the further loss of principal. Sufficient written documentation to facilitate the audit of the transaction must be maintained. In the event that an issuer’s rating is downgraded from when the security was purchased, the Treasurer’s awareness is heightened and the security will be closely monitored to determine if credit risk has been significantly increased. The Treasurer will evaluate the need to sell the security prior to maturity. XI. BANKS AND SECURITIES DEALERS The District shall transact business only with banks, savings and loans, and "primary" or "regional" registered investment securities broker/dealers with offices located, or doing business, in the State of California. Any broker/dealer or financial institution wishing to provide services must complete the District's questionnaire and be approved by the Treasurer. The number of broker/dealers authorized to transact business with the District is one broker/dealer for every $5,000,000 of portfolio size. XII. SAFEKEEPING AND CUSTODY Securities should be held in a third party custodian/safekeeping account. Said securities shall be held in a manner that establishes the District's right of ownership pursuant to Government Code Sections 53601 and 53608 et seq. All securities owned by the District should be held by a third party except the collateral for time Deleted: Section Attachment 2 COSTA MESA SANITARY DISTRICT Statement of Investment Policy Fiscal Year 2015-16 5 Deleted: 2014-15 deposits in banks and savings and loans, which is held by the Federal Home Loan Bank or an approved Agent of Depository. The collateral for time deposits in banks should be held in the District's name by the bank's Trust Department, or alternately, by the Federal Reserve Bank pursuant to Government Code Sections 53656 and 53657 et seq. XIII. INDEMNIFICATION Any authorized investment personnel acting with prudence and in accordance with the District’s Policy, will not be held personally liable for any investment losses. Through surety bonds, the District is indemnified against any investment personnel acting with malfeasance, misfeasance or nonfeasance. XIV. CONFLICT OF INTEREST Any firm proposing to provide any type of investment service to the District shall acknowledge their familiarity with and agree to abide by any Federal and State laws or regulations pertaining to contractual conflicts of interest or contributions by such firms, their employees, spouses or agents. Any persons, firms, dealers, brokers and advisors providing investment services or bond issue assistance shall disclose to the Treasurer all fee sharing and commission arrangements with other entities or persons prior to the District agreeing to buy an investment or issuing bonds. XV. POLICY REVIEW The Treasurer shall be responsible for reviewing and modifying this Policy annually for Board approval to ensure its consistency with the overall objectives of safety, preservation of principal, and liquidity, and its relevance to current law and current financial and economic conditions. XVI. SUMMARY The basic premise underlying the District's investment philosophy is conservative, and will continue to be, to ensure that money is always safe and available when needed. Attachments: Investment Guidelines and Strategy Investment Procedures – Internal Control Guidelines Cash Controls Segregation of Treasury Functions Glossary of Investments Attachment 2 COSTA MESA SANITARY DISTRICT Investment Guidelines and Strategy Fiscal Year 2015-16 6 Deleted: 2014-15 I. GUIDELINES Guidelines are established to direct and control activities in such a manner that previously established goals are achieved. 1. Investment Transaction: Every investment transaction must be authorized and reviewed by the Treasurer. 2. Pooled Cash: Whenever practical, cash is consolidated into one bank account and invested on a pooled concept basis. Interest earnings are allocated quarterly to each fund based upon the average monthly ending cash balance of the fund. 3. Competitive Bids: Purchases and sales of securities are made on the basis of competitive offers and bids when practical. 4. Cash Forecasting: The cash flow for the District is projected with the receipt of revenues and maturity of investments scheduled so that adequate cash will be available to meet disbursement requirements. 5. Investment Limitations: Security purchases and holdings are maintained within statutory limits imposed by the California Government Code. The District's current limits are: District Policy Government Code Permitted Investments/Deposits Percent Maturity Percent Maturity US Treasury Bills and Notes Unlimited 5 years Unlimited 5 years US Government Securities Unlimited 5 years Unlimited 5 years Certificates of Deposit 25% 1 year Unlimited 5 years Bankers’ Acceptances (1) 25% 180 days 40% 180 days Commercial Paper (2) 25% 270 days 25% 270 days Negotiable CDs 25% 5 years 30% 5 years Medium Term Notes 20% 5 years 30% 5 years LAIF 50% n/a $50 million n/a Shares of Beneficial Interest (3), (4) 20% 5 years 20% 5 years Supranational Securities 15% 5 years 30% 5 years (1) Further limited to 30% in any single commercial bank per Government Code and 15% per District Policy (2) Further limited to 10% in any single issuer (3) Includes CalTRUST, money market funds and money market mutual funds (4) Further limited to 10% in any single mutual fund 6. Liquidity: The marketability of a security is considered at the time of purchase, as the security may have to be sold at a later date to meet unanticipated cash demands. 7. Diversification: The portfolio should consist of various types of securities, issuers, and maturities. Deleted: (2) Deleted: 40 Attachment 2 COSTA MESA SANITARY DISTRICT Investment Guidelines and Strategy Fiscal Year 2015-16 7 Deleted: 2014-15 8. Evaluate Certificates of Deposit: a) Certificates of Deposit shall be evaluated in terms of FDIC coverage. The District does not purchase Certificates of Deposit in excess of $250,000. b) Negotiable Certificates of Deposit shall be evaluated in terms of the credit worthiness of the issuer. II. STRATEGY Strategy refers to the ability to manage financial resources in the most advantageous manner. 1. Economic Forecasts: Economic forecasts are obtained periodically from economists and financial experts through bankers and brokers to assist with the formulation of an investment strategy for the local agency. 2. Implementing Investment Strategy: Investment transactions are executed which conform to anticipated interest rate trends and the current investment strategy plan. 3. Rapport: A close working relationship is maintained with large vendors of the District. The objective is to pinpoint when large disbursements will clear the District's bank account. It is essential for good cash control that such large expenditures be anticipated, estimated as to dollar amount, and communicated to the Treasurer for liquidity planning purposes. 4. Preserve Portfolio Value: Standards are developed in order to maintain earnings near the market and to preserve the value of the portfolio. III. AUDIT Annually, the District's external auditors review the District’s portfolio and perform limited procedures related to compliance. Additionally, they review that purchase price, market value and maturity date for financial statement purposes. This review is included as part of the annual audit of the District. Deleted: 100,000 Attachment 2 COSTA MESA SANITARY DISTRICT Investment Procedures – Internal Control Guidelines Fiscal Year 2015-16 8 Deleted: 2014-15 I. OBJECTIVES OF INTERNAL CONTROL Internal control is the plan of organization and all the related systems established by management's objective of ensuring, as far as practical: • The orderly and efficient conduct of its business, including adherence to management policies; • The safeguarding of assets; • The prevention or detection of errors and irregularities; • The accuracy and completeness of the accounting records; and • The timely preparation of reliable financial information. II. LIMITATIONS OF INTERNAL CONTROL No internal control system, however elaborate, can by itself guarantee the achievement of management's objectives. Internal control can provide only reasonable assurance that the objectives are met, because of its inherent limitations, including: • Management's usual requirement that a control be cost-effective; • The direction of most controls at recurring, rather than unusual, types of transactions; • Human error due to misunderstanding, carelessness, fatigue or distraction of functions; and • The potential for a person responsible for exercising control abusing that responsibility. Frequently, a member of management is in a position to override controls which management has set up. III. ELEMENTS OF INTERNAL CONTROL Elements of a system of internal control are the means by which an organization can satisfy the objectives of internal control. These elements are: 1. Organization: Specific responsibility for the performance of duties should be assigned and lines of authority and reporting clearly identified and understood. 2. Personnel: Personnel should have capabilities commensurate with their responsibilities. Personnel selection and training policies, together with the quality and quantity of supervision, are thus important. 3. Segregation of Functions: Segregation of incompatible functions reduces the risk that a person is in a position both to perpetrate and conceal errors or irregularities in the normal course of duty. If different people handle two parts of a transaction, collusion is necessary to conceal errors or irregularities. In particular, the functions that should be considered when evaluating segregation of functions are authorization, execution, recording, custody of assets and performing reconciliations. Attachment 2 COSTA MESA SANITARY DISTRICT Investment Procedures – Internal Control Guidelines Fiscal Year 2015-16 9 Deleted: 2014-15 4. Authorization: An appropriate responsible individual should authorize all transactions. The responsibilities and limits of authorization should be clearly delineated. The authorization for a specific transaction or granting general authority for transactions should be to a position commensurate with the significance of the transactions. Delegation of authority to authorize transactions should be handled very carefully. 5. Controls Over an Accounting System: Controls over an accounting system include manual and computerized procedures carried out independently to ascertain that transactions are complete, valid, authorized and properly recorded. Attachment 2 COSTA MESA SANITARY DISTRICT Cash Controls Fiscal Year 2015-16 10 Deleted: 2014-15 I. PROCEDURES THAT MAY BE PERFORMED BY AUDITORS WITH RESPECT TO CASH RECEIPTS 1. District procedures and controls are reviewed. Some of the system strengths are: a. Receipts are controlled upon receipt by proper registration devices; b. Receipts are reconciled on a daily basis; c. Amounts are deposited intact; d. All bank accounts are authorized by the Board; e. Cash counts are done by two or more individuals; f. Bank reconciliations are reviewed; g. The posting of cash receipt entries in books is prompt; h. Receipt forms are prenumbered, accounted for, and physically secured; i. Proper approval required for write-off's of customer accounts; j. Checks are restrictively endorsed upon receipt; k. Adequate physical security over cash; l. Individuals who handle cash do not post account records or process billing statements; and m. Adequate supervision of financial operations. 2. Significant revenues are confirmed directly with the payer and compared to District books to make sure amounts are recorded properly, or reviewed on an analytical basis by year over year comparisons. 3. Cash balances are substantiated by confirming account balances. Bank reconciliations are reviewed for propriety and recalculated by the auditor. All significant reconciling items on bank reconciliations are verified as valid reconciling items by proving to subsequent bank statements. Attachment 2 COSTA MESA SANITARY DISTRICT Segregation of Treasury Functions Fiscal Year 2015-16 11 Deleted: 2014-15 The District’s treasury function is segregated as follows. Function Responsibility Authorization of investment transactions: A) Formal investment policy Prepared by Treasurer Reviewed by Board Adopted by Board B) Investment transactions approved by Treasurer C) Monthly Investment Report: Prepared by Treasurer Reviewed by Board Execution of investment transactions Treasurer Recording of investments in Treasurer’s records Treasurer Recording of investments in accounting records Accountant Accounting records approved by Finance Manager Verification of investment and confirmation of Treasurer’s records Finance Manager Bank reconciliation: Prepared by Accountant Approved by Finance Manager Execute wire transfers Treasurer Callback verification of wire transfer Bank Annual review of investment portfolio External Auditors Deleted: Finance Manager Deleted: Associate Attachment 2 COSTA MESA SANITARY DISTRICT Glossary of Investments Fiscal Year 2015-16 12 Deleted: 2014-15 Bankers' Acceptances – Short-term credit arrangements to enable businesses to obtain funds to finance commercial transactions. They are time drafts drawn on a bank by an exporter or importer to obtain funds to pay for specific merchandise. By its acceptance, the bank becomes primarily liable for the payment of the draft at its maturity. An acceptance is a high-grade negotiable instrument. Acceptances are purchased in various denominations for 30, 60, or 90 days, but no longer than 180 days. The interest is calculated on a 360-day discount basis similar to Treasury Bills. The District may not invest more than 25% of its surplus money in Bankers' Acceptances and no more than 15% of bankers’ acceptances may be placed with any one commercial bank. Certificates of Deposit (CD) – Time deposits of a bank or savings and loan. They are purchased in various denominations with maturities ranging from 30 to 360 days. Certificates of Deposit are insured up to $250,000 per issuer by the FDIC. The interest is calculated on a 360-day, actual day month basis and is payable monthly. The District may invest up to 25% of its surplus money in insured CD's with maturities of one year of less. Commercial Paper – Short-term unsecured promissory notes issued by a corporation to raise working capital. These negotiable instruments are purchased at a discount to par value or at par value with interest bearing. Commercial Paper is issued by corporations such as General Motors, IBM, etc. Local agencies are permitted by State law to invest in Commercial Paper of the highest ranking or of the highest letter and numerical rating as provided by Moody's Investor's Service, Inc., or Standard and Poor's Corporation. Purchases of eligible Commercial Paper may not exceed 270 days maturity, nor exceed 25% of the District's surplus funds. The District may not purchase more than 10% of any single issuer. Federal Agency Issues – Guaranteed directly or indirectly by the United States Government. All agency obligations qualify as legal investments and are acceptable as security for public deposits. Agencies usually provide higher yields than direct Treasury issues with all of the same advantages. An unlimited amount of funds may be invested in Federal Agency issues with maximum maturities of less than five years. The Board must expressly authorize any investment with a maturity greater than five years. Examples include: • Federal Intermediate Credit Bank Debentures (FICB) – Loans to lending institutions used to finance the short-term and intermediate needs of farmers, such as seasonal production. They are usually issued monthly in minimum denominations of $3,000 with a nine-month maturity. Interest is payable at maturity and is calculated on a 360-day, 30-day month basis. • Federal Farm Credit Bank (FFCB) – Debt instruments used to finance the short and intermediate term needs of farmers and the national agricultural industry. They are issued monthly with three and six-month maturities. The FFCB issues larger issues (one to ten years) on a periodic basis. These issues are highly liquid. • Federal Land Bank Bonds (FLB) – Long-term mortgage credit provided to farmers by Federal Land Banks. These bonds are issued at irregular times for various maturities ranging from a few months to ten years. The minimum denomination is $1,000. They carry semi-annual coupons. Interest is calculated on a 360-day, 30-day month basis. Attachment 2 COSTA MESA SANITARY DISTRICT Glossary of Investments Fiscal Year 2015-16 13 Deleted: 2014-15 • Federal Home Loan Bank Notes and Bonds (FHLB) – Issued by the Federal Home Loan Bank System to help finance the housing industry. The notes and bonds provide liquidity and home mortgage credit to savings and loan associations, mutual savings banks, cooperative banks, insurance companies and mortgage-lending institutions. They are issued irregularly for various maturities. The minimum denomination is $5,000. The notes are issued with maturities of less than one year and interest is paid at maturity. The bonds are issued with various maturities and carry semi-annual coupons. Interest is calculated on a 360-day, 30-day month basis. • Federal National Mortgage Association (FNMA) – Used to assist the home mortgage market by purchasing mortgages insured by the Federal Housing Administration and the Farmers Home Administration, as well as those guaranteed by the Veterans Administration. They are issued four times a year with maturities from a few months to eight years. The minimum amount is $10,000 and carry semi-annual coupons, with interest computed on a 360-day, 30-day month basis. • Federal Home Loan Mortgage Corporation (FHLMC) – A government-sponsored corporation established to develop the secondary market for conventional home mortgages. Mortgages are purchased solely from the Federal Home Loan Bank System member lending institutions whose deposits are insured by agencies of the United States Government. They are issued for various maturities and in minimum denominations of $10,000. Interest is paid semi-annually and is calculated on a 360-day, 30-day month basis. Investment Trust of California (CalTRUST) – A joint powers authority established by local agencies in the State of California for the purpose of pooling and investing local agency funds. A Board of Trustees supervises and administers the investment program. The Board is comprised of experienced investment officers and policy-makers of the public agency members. CalTRUST invests in fixed income securities eligible for investment pursuant to California Government Code §53601 et seq. The District is not limited as to the number of deposits and withdrawals in any given month for the short-term account within CalTRUST. The district is limited to one transaction per month in the medium-term account within CalTRUST. See also Shares of Beneficial Interest. Local Agency Investment Fund (LAIF) – A special fund in the State Treasury which local agencies may use to deposit funds for investment. There is no minimum investment period and the minimum transaction is $5,000, in multiples of $1,000 above that, with a maximum balance of $50,000,000 for any agency. The District is restricted to 15 transactions per month for each LAIF account. LAIF offers high liquidity because deposits can be converted to cash in 24 hours with no interest lost. Interest is distributed to those agencies participating on a per share basis determined by the amounts deposited and the length of time they are deposited. Interest is paid quarterly. The State retains a portion for administrative costs, not to exceed one-quarter of one percent of the earnings. The pooling of the State's surplus cash with the participant's surplus cash creates a multi-billion dollar money pool and allows diversified investments. The District invests in the Local Agency Investment Fund whose Investment Policy allows investments in securities not specifically authorized by the District's Investment Policy, but allowable under the California Government Code. Deleted: 40,000,000 Deleted: In a high interest rate market, the District does better than LAIF. However, in times of low interest rates, LAIF’s yields are higher. Attachment 2 COSTA MESA SANITARY DISTRICT Glossary of Investments Fiscal Year 2015-16 14 Deleted: 2014-15 Medium Term Corporate Notes – Unsecured promissory notes issued by a corporation organized and operating in the United States. These are negotiable instruments and are traded in the secondary market. Medium Term Corporate Notes can be defined as extended maturity Commercial Paper. Local agencies are restricted by the Government Code to investments in corporations rated in the top three note categories by a nationally-recognized rating service, five year maximum maturity and may not exceed 30% of surplus funds. The District's restrictions are a maximum term of five years to maturity and total investments in Medium Term Corporate Notes may not exceed 20% of the District's surplus funds. The District may not purchase more than 10% of any single issuer. Negotiable Certificates of Deposit – Obligations of the financial institution, bank or savings and loan, bought at par value with the promise to pay face value plus accrued interest at maturity. They are high- grade negotiable instruments, paying a higher interest rate than regular certificates of deposit. The primary market issuance is in multiples of $1,000,000, the secondary market usually trades in denominations of $500,000, and smaller lots are occasionally available. Negotiable Certificates of Deposit are insured up to $250,000 per issuer by the FDIC. Purchases of Negotiable Certificate of Deposit may not exceed 25% of the District's surplus funds and five years to maturity. The District may not buy more than 10% of any single issuer. Passbook Savings Account Demand Deposit – Interest bearing active deposits placed at state or national banks, state or federal savings and loan associations, state or federal credit unions and federally insured industrial loan companies. Monies placed in a savings account earn short-term interest. Deposits are FDIC insured up to $250,000, and may be in any amount. Shares of Beneficial Interest – Also referred to as money market mutual funds. CalTRUST, which has previously been defined, is classified as shares of beneficial interest. Shares of beneficial interest must consist of highly-rated short-term debt instruments. The management companies shall either (1) attain the highest ranking or the highest letters and numerical rating provided by not less than two of the three largest nationally recognized rating services, or (2) have an investment advisor registered with the Securities and Exchange Commission (SEC) with not less than five years experience investing in the securities and obligations as authorized above and with assets under management in excess of five hundred million dollars ($500,000,000) and (3) follow regulations specified by the SEC under the Investment Company Act of 1940 (15 U.S.C. Section 80a-1, et seq.). The purchase price of shares for beneficial interest shall not exceed 20% of the District's portfolio. Supranational Securities – United States dollar denominated senior unsecured unsubordinated obligations issued or conditionally guaranteed by the International Bank for Reconstruction and Development, International Finance Corporation, or Inter-American Development Bank. Investments are limited to five years or less and must be eligible for purchase or sale within the United States. Investments shall be rated “AA” or better and shall not exceed 15% of the District’s portfolio. US Treasury Bills – Direct obligations of the United States Government issued weekly with maturity dates up to one year. They are issued and traded on a discount basis with interest calculated on a 360-day basis and actual invested days. They are issued in amounts of $10,000 and up, in multiples of $5,000. They are a highly liquid security. An unlimited amount may be invested in US Treasury Bills. Attachment 2 COSTA MESA SANITARY DISTRICT Glossary of Investments Fiscal Year 2015-16 15 Deleted: 2014-15 US Treasury Notes – Direct obligations of the United States Government with original maturities of 1 to 10 years. They are generally available in minimum denominations of $5,000 for two and three-year maturities, and $1,000 denominations for all other maturities. Notes are actively traded in a large secondary market and are very liquid. An unlimited amount of funds may be invested in US Treasury Notes with maximum terms of five years. The term may be extended if authorized by the Board. Costa Mesa Sanitary District ... an Independent Special District Agreement for Independent Audit Services Item Number: 21. Recommendation/Notes: Recommendation: That the Board of Directors approves awarding a contract to Rogers, Anderson, Malody & Scott for independent audit services in the amount of $29,460 for the fiscal years ending June 30, 2015, 2016 and 2017. ATTACHMENTS: Description Type 21 - Agreement for Independent Audit Services - Final Cover Memo Costa Mesa Sanitary District …an Independent Special District Protecting our community’s health and the environment by providing solid waste and sewer collection services. www.cmsdca.gov Memorandum To: Board of Directors From: Marc Davis, Treasurer Date: June 25, 2015 Subject: Agreement for Independent Audit Services Summary The District is required to undergo an audit of its financial statements on an annual basis. The existing agreement for audit services expired with the completion of the annual audit for the year ended June 30, 2014. Staff has solicited proposals for audit services from qualified certified public accounting firms. Staff Recommendation That the Board of Directors approves awarding a contract to Rogers, Anderson, Malody & Scott for independent audit services in the amount of $29,460 for the fiscal years ending June 30, 2015, 2016 and 2017. Analysis The contract for audit services expired with the completion of the annual audit for the year ended June 30, 2014. Given the economic climate and the competitive nature of audit services, staff prepared and issued a Request for Proposals (RFP) for Independent Audit Services and posted the availability of the RFP on the District’s website, as well as that of the California Society of Municipal Finance Officers (CSMFO). The RFP requested firms to propose on the annual financial audit of the District for the fiscal years ending June 30, 2015, 2016 and 2017, plus an option to extend the term for two additional one-year periods at the sole discretion of the District. Also included in the scope of the RFP was the request for the performance of eight hours per year of specialized reviews of the various internal controls of the District. These specialized reviews would generally be performed as agreed-upon procedures with separate reports issued. Board of Directors June 25, 2015 Page 2 of 3 Eight firms requested the RFP and the District received proposals from four firms. An evaluation committee of three District staff evaluated the proposals and utilized a scoring system as indicated in the RFP. The scoring system determined a composite technical score, then assigned points based upon the proposed cost, with the lowest bid receiving maximum points. A summary of the scoring of the proposals is as follows: Firm Composite Technical Cost Total Points Rogers, Anderson, Malody & Scott, LLP 65.99 27.00 92.99 The Pun Group 64.99 26.00 90.99 Chavan & Associates, LLP 53.34 30.00 83.34 White Nelson Diehl Evans LLP 67.00 16.00 83.00 The total fixed fee proposed by each of the firms for the base period is as follows: Firm Total Proposed Fixed Fee For Base Period Chavan & Associates, LLP $27,000 Rogers, Anderson, Malody & Scott, LLP 29,460 The Pun Group 30,150 White Nelson Diehl Evans LLP 39,050 Based upon Staff’s evaluation, the firm of Rogers, Anderson, Malody & Scott, LLP presented the best overall proposal. The firm has requested a deviation from the Agreement for Consultant Services (Agreement) whereby the working papers supporting the audit remain the property of the firm. This is in accordance with auditing standards generally accepted in the United States of America. Language has been added to Section 5 of the Agreement to reflect this requirement and the modification has been reviewed by District Counsel. Strategic Plan Element & Goal This item supports the first step toward achieving Strategic Element No. 7, Finances, and Strategic Goal No. 7.4, Produce a Comprehensive Annual Financial Report. Legal Review The Agreement for independent audit services has been reviewed by District Counsel and approved as to form. Environmental Review Subject activity is exempt from the requirements of the California Environmental Quality Act (CEQA) (Public Resources Code Section 21000 et. seq.). Section 15300.4 of CEQA allows an agency while establishing its own procedures “to list those specific activities which fall within each of the exempt classes”, and the District has adopted “CEQA Board of Directors June 25, 2015 Page 3 of 3 Guidelines and Implementing Procedures” that state on page 6 “”Projects” does not include …. C. Continuing administrative or maintenance activities.” Board of Directors June 25, 2015 Page 4 of 3 Financial Review The audit fee for the fiscal year ending June 30, 2015 is $9,695, which is within the budgeted amount. Rogers, Anderson, Malody & Scott, LLP proposed a total cost in the amount of $29,460 for the fiscal years ending June 30, 2015, 2016 and 2017. The audit fees for the optional fiscal years ending June 30, 2018 and 2019 were proposed at $10,070 for each year. Adequate funding for each year of the Agreement will be provided in the applicable year’s budget of the District. Public Notice Process Copies of this report are on file and will be included with the entire agenda packet for the June 25, 2015 Board of Directors regular meeting at District Headquarters (631 W. 19th Street) and on the District’s website at www.cmsdca.gov. Alternative Actions 1. Refer the matter back to staff 2. Award the Agreement to another firm 3. Reject all proposals and issue a new RFP Attachments Attachments A – Agreement for Consultant Services B – RFP for Independent Audit Services C – Proposal from Rogers, Anderson, Malody & Scott, LLP Reviewed by: Wendy Hooper Davis Finance Manager ATTACHMENT A 1 AGREEMENT FOR CONSULTANT SERVICES This Agreement (“AGREEMENT”) is made and effective as of June 25, 2015, between the Costa Mesa Sanitary District, a sanitary district (“DISTRICT”), and Rogers, Anderson, Malody & Scott, LLP, an independent certified public accounting firm (“CONSULTANT”). In consideration of the mutual covenants and conditions set forth herein, the parties agree as follows: 1. TERM This AGREEMENT shall commence on June 26, 2015, and shall remain and continue in effect until tasks described herein are completed, unless sooner terminated pursuant to the provisions of this AGREEMENT. 2. SERVICES CONSULTANT shall perform the annual audit of the DISTRICT’S financial statements described below (“SERVICES”). The SERVICES to be provided include the annual audit of the DISTIRCT’S financial statements for the years ending June 30, 2015, 2016 and 2017, with the option of performing the annual audit for the years ending June 30, 2018 and 2019, solely at the discretion of the DISTRICT. In addition, the CONSULTANT will provide up to 8 hours per year for specialized reviews to be determined during the planning of the audit each year. 3. PERFORMANCE CONSULTANT shall perform all SERVICES under this AGREEMENT in a skillful and competent manner, consistent with the standards generally recognized as being employed by consultants in the same discipline in the State of California and consistent with all applicable laws. CONSULTANT shall provide DISTRICT its work product in “turnkey” form. DISTRICT reserves the right to perform reasonable testing of CONSULTANT’s work product before accepting the same. CONSULTANT shall warrant that all services provided and equipment installed shall perform in a workmanlike manner and be fit for its particular purpose. 4. COMPENSATION Compensation for the SERVICES shall be fixed as follows: Year Ending June 30 Fixed Fee 2015 $ 9,695 2016 9,695 2017 10,070 2018 (optional) 10,070 2019 (optional) 10,070 However, unless expressly agreed in a written change order in advance by DISTRICT, the cost to DISTRICT for the SERVICES shall not exceed the fixed fees above. The written change order requirement cannot be waived. Failure to submit a written change order and ATTACHMENT A 2 receive written approval by the DISTRICT prior to performing extra work shall constitute a waiver of a claim for additional time or compensation. Invoices shall be submitted to DISTRICT monthly as performance of the SERVICES progresses. DISTRICT shall review and pay the approved charges on such invoices in a timely manner. SERVICES on the PROJECT shall begin after June 26, 2015 and be completed timely each fiscal year so that the financial statements can be presented to the Board of Directors at its December meeting. 5. PREVAILING WAGES CONSULTANT understands that this job, if over One Thousand Dollars ($1,000.00) in value and not exempt, requires compliance with the prevailing wage law. (Labor Code §§ 1720 et seq.) As such, DISTRICT will ascertain the prevailing wages to be paid on this job from the Director of Industrial Relations. Said amounts are listed at http://www.dir.ca.gov/dlsr/pwd/index.htm. CONSULTANT agrees to pay prevailing wages and maintain prevailing wage records regarding those payments. CONSULTANT is also required to comply with the apprentice requirements. CONSULTANT shall defend, indemnify, and hold the DISTRICT, its elected officials, officers, employees, and agents free and harmless from any claim or liability arising out of any failure or alleged failure to comply with the Prevailing Wage Laws. CONSULTANT recognizes that state law makes eight (8) hours a day’s work, and any worker working in excess of that time must be paid overtime. (Labor Code § 1813.) 6. INSURANCE CONSULTANT shall, at its expense, procure and maintain for the duration of this AGREEMENT insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of this AGREEMENT by the CONSULTANT, its agents, representatives, employees, or subcontractors. CONSULTANT shall also require all of its subcontractors to procure and maintain the same insurance for the duration of this AGREEMENT. If CONSULTANT is an employer or otherwise hires one (1) or more employees during the term of this PROJECT, CONSULTANT shall procure and maintain workers’ compensation coverage for such employees which meets all requirements of state law (Labor Code § 1861). CONSULTANT shall also provide errors and omissions professional liability insurance appropriate to its profession in an amount, with conditions, and for a term acceptable to the DISTRICT. At a minimum, CONSULTANT is required to submit proof of insurance in accordance with the following standards: Minimum Scope of Insurance: Coverage shall be at least as broad as the latest version of the following: (1) General Liability: Insurance Services Office Commercial General Liability coverage (occurrence form CG 0001): (2) Automobile Liability: Insurance Services Office Business Auto Coverage form number CA 0001, code 1 (any auto); and (3) Workers’ Compensation and Employer’s Liability: Workers’ Compensation insurance as required by the State of California and Employer’s Liability Insurance. Minimum Limits of Insurance: CONSULTANT shall maintain limits of no less than: (A) General Liability. One Million Dollars ($1,000,000.00) per occurrence for bodily injury, personal injury and property damage. If Commercial General Liability Insurance or other ATTACHMENT A 3 form with general aggregate limit is used, either the general aggregate limit shall apply separately to this AGREEMENT/location or the general aggregate limit shall be twice the required occurrence limit. (B) Automobile Liability. One Million Dollars ($1,000,000.00) per accident for bodily injury and property damage. (C) Workers’ Compensation and Employer’s Liability. Workers’ Compensation limits as required by the Labor Code of the State of California. Employer’s Liability limits of One Million Dollars ($1,000,000.00) per accident for bodily injury or disease. Insurance Endorsements: The insurance policies shall contain the following provisions, and a separate endorsement stating to add the following provisions to the insurance policies shall be submitted and approved by DISTRICT: (A) General Liability. The general liability policy shall be endorsed to state that: (1) DISTRICT, its directors, officials, officers, employees, agents, and volunteers shall be covered as additional insureds with respect to the work or operations performed by or on behalf of the CONSULTANT, including materials, parts, or equipment furnished in connection with such work; and (2) the insurance coverage shall be primary insurance as respects DISTRICT, its directors, officials, officers, employees, agents, and volunteers, or if excess, shall stand in an unbroken chain of coverage excess of the CONSULTANT’s scheduled underlying coverage. Any insurance or self-insurance maintained by DISTRICT, its directors, officials, officers, employees, agents, and volunteers shall be excess of the CONSULTANT’s insurance and shall not be called upon to contribute with it in any way. (B) Workers’ Compensation and Employer’s Liability Coverage. The insurer shall agree to waive all rights of subrogation against DISTRICT, its directors, officials, officers, employees, agents, and volunteers for losses paid under the terms of the insurance policy which arise from work performed by the CONSULTANT. (C) All Coverage. Each insurance policy required by this AGREEMENT shall be endorsed to state that: (A) coverage shall not be suspended, voided, reduced, or canceled except after thirty (30) days prior written notice by certified mail, return receipt requested, has been given to DISTRICT, and (B) any failure to comply with reporting or other provisions of the policies, including breaches or warranties, shall not affect coverage provided to DISTRICT, its directors, official, officers, employees, agents, and volunteers. Acceptability of Insurers: Insurance is to be placed with insurers with a current A.M. Best’s rating of no less than A-VIII, licensed to do business in California, and satisfactory to DISTRICT. All insurance documents must be submitted and approved by the District’s Risk Manager prior to execution of any AGREEMENT with DISTRICT. 7. INDEMNIFICATION (a) Indemnification for Professional Liability. When the law establishes a professional standard of care for CONSULTANT’s services, to the fullest extent permitted by law, CONSULTANT shall indemnify, protect, defend, and hold harmless DISTRICT and any and all of its officials, employees, and agents from and against any and all losses, liabilities, ATTACHMENT A 4 damages, costs, and expenses, including attorney’s fees and costs to the extent the same arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of CONSULTANT, its officers, agents, employees, or subconsultants (or any entity or individual that CONSULTANT shall bear the legal liability thereof) in the performance of professional services under this AGREEMENT. (b) Indemnification for Other than Professional Liability. Other than in the performance of professional services and to the fullest extent permitted by law, CONSULTANT shall indemnify, defend, and hold harmless DISTRICT and any and all of its employees, officials, and agents from and against any liability (including liability for claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses, or costs of any kind, whether actual, alleged, or threatened, including attorney’s fees and costs, court costs, interest, defense costs, and expert witness fees) where the same arise out of, pertain to, relate to, are a consequence of, or are in any way attributable to, in whole or in part, the performance of this AGREEMENT by CONSULTANT or by any individual or entity for which CONSULTANT is legally liable, including, but not limited to, officers, agents, employees, or subconsultants of CONSULTANT. 8. TERMINATION DISTRICT may terminate this AGREEMENT at any time with or without cause. If DISTRICT terminates this AGREEMENT without cause before PROJECT completion, CONSULTANT shall be entitled to be paid for SERVICES adequately completed prior to the notification of termination. CONSULTANT may terminate this AGREEMENT for cause only. 9. MISCELLANEOUS This AGREEMENT shall be interpreted according to the laws of the State of California and any action arising from this AGREEMENT shall be brought in the superior or federal district court with jurisdiction over DISTRICT. This AGREEMENT and the attachments hereto shall contain the entire agreement between the parties. This AGREEMENT cannot be modified except in a writing signed by both parties. In the event of inconsistency between this AGREEMENT and any attachment hereto, this AGREEMENT shall control in all respects. DISTRICT shall own all work product prepared in the course of providing the SERVICES under this AGREEMENT. In the event of termination of this AGREEMENT, CONSULTANT shall immediately turn all work product over to DISTRICT. If specialized software or computer hardware is required to view or transmit said work product, CONSULTANT shall make that software and hardware available to the DISTRICT at no cost during normal business hours. Work product does not include the working papers prepared by the CONSULTANT in performing the annual audit as they working papers are the property of the CONSULATNT in accordance with auditing standards generally accepted in the United States of America. This AGREEMENT cannot be assigned without the prior written consent of the DISTRICT. CONSULTANT is and shall at all times remain as to DISTRICT an independent contractor. No employee benefits shall be available to CONSULTANT in connection with the performance of this AGREEMENT. Except for the fees paid to CONSULTANT as provided in ATTACHMENT A 5 this AGREEMENT, DISTRICT shall not pay salaries, wages, or other compensation to CONSULTANT for performing any services hereunder for DISTRICT. DISTRICT shall not be liable for compensation or indemnification to CONSULTANT for injury or sickness arising out of performing any services hereunder. All information gained by CONSULTANT in the performance of this AGREEMENT shall be considered confidential and shall not be released by CONSULTANT without DISTRICT’s prior written authorization. CONSULTANT shall not, without written authorization from the General Manager or unless requested by the District Counsel, voluntarily provide declarations, letters of support, testimony at depositions, response to interrogatories, or other information concerning the work performed under this AGREEMENT. Response to a subpoena or court order shall not be considered “voluntary” provided CONSULTANT gives DISTRICT notice of such court order or subpoena. CONSULTANT warrants that the individual who has signed this AGREEMENT has the legal power, right, and authority to make this AGREEMENT and bind the CONSULTANT hereto. If you agree with the terms of this AGREEMENT, indicate by signing and dating two original agreements where indicated below and return both to the undersigned. Once the documents are fully executed, one original will be returned to you for your records. DISTRICT CONSULTANT Approved by: Reviewed and Accepted by: ________________________________ ________________________________ General Manager Signature ________________________________ Approved as to Form: Name ________________________________ ________________________________ Harper & Burns LLP Title District Counsel ________________________________ Date ATTACHMENT B 1 REQUEST FOR PROPOSALS INDEPENDENT AUDIT SERVICES COSTA MESA SANITARY DISTRICT 628 W. 19TH STREET COSTA MESA, CALIFORNIA 92627 PROPOSALS DUE BY 4:00 PM, May 14, 2015 ATTACHMENT B COSTA MESA SANITARY DISTRICT Request for Proposals Independent Audit Services Table of Contents 2 Description Page I. Introduction A. General Information 1 B. Term of Engagement 1 C. Subcontractors 1 II. Nature of Services A. General Information 2 B. Scope of Work to be Performed 2 C. Auditing Standards to be Followed 2 D. Reports to be Issued 3 E. CSMFO and GFOA Awards 3 F. Working Paper Retention and Access to Working Papers 3 III. Description of the Government A. Costa Mesa Sanitary District 3 B. Federal and State Financial Assistance 4 C. Pension Plan 4 D. Information Systems 5 E. Prior Audit 5 IV. Time Requirements A. Proposal Calendar 5 B. Audit Schedule 5 C. Audit Presentation 5 V. Assistance to be Provided to the Auditor A. District Assistance 6 B. Work Area 6 VI. Proposal Requirements A. General Information 6 B. Technical Proposal 7 VII. Evaluation Procedures A. Selection Committee 9 B. Review of Proposals 9 C. Evaluation Criteria 9 Appendix 1 – Sample Professional Services Agreement 10 ATTACHMENT B 3 I. INTRODUCTION A. General Information The Costa Mesa Sanitary District (District) is requesting proposals from qualified firms of certified public accountants to audit its financial statements for the three (3) fiscal years ending June 30, 2015, 2016 and 2017, with an option to extend the agreement for two (2) additional one-year periods. These audits are to be performed in accordance with generally accepted auditing standards and the standards set forth for financial audits in the Government Accountability Office's (GAO’s) Government Auditing Standards. There is no expressed or implied obligation for the District to reimburse responding firms for any expenses incurred in preparing proposals in response to this request. To be considered, five (5) bound and one (1) electronic copy of the proposal must be received by Wendy H. Davis, Finance Manager, at 628 W. 19th Street, Costa Mesa, California by 4:00 p.m. on May 14, 2015. The District reserves the right to reject any or all proposals submitted. Proposals received after the specified date and time will not be considered and returned to the proposer. A Selection Committee will evaluate proposals submitted. During the evaluation process, the Selection Committee reserves the right, where it may serve the District's best interest, to request additional information or clarifications from proposers, or to allow corrections of errors or omissions. At the discretion of the Selection Committee, firms submitting proposals may be requested to make oral presentations as part of the evaluation process. The District reserves the right to retain all proposals submitted and to use any ideas in a proposal regardless of whether that proposal is selected. Submission of a proposal indicates acceptance by the firm of the conditions contained in this request for proposals, unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the District and the firm selected. The District has a standard professional services agreement. The agreement is attached and any objections to it need to be specifically noted in the proposal. Please note the insurance requirement in the professional services agreement. It is anticipated that the Board will approve the selection of a firm at their meeting of June 25, 2015. Within 10 days following the notification of the selected firm, it is expected a final professional services agreement will be executed. B. Term of Engagement A three-year agreement is contemplated, with an option to extend the agreement for two one-year periods (possible 5 year total), subject to the annual review and recommendation of the Finance Manager, the satisfactory negotiation of terms (including a price acceptable to both the District and the selected firm), the approval of the Board of Directors and the annual availability of an appropriation. ATTACHMENT B 4 C. Subcontractors No portion of the audit may be subcontracted to another firm. Work is to be performed by full-time employees of the firm. II. NATURE OF SERVICES REQUIRED A. General Information The District is soliciting the services of qualified firms of certified public accountants to audit its financial statements for the fiscal years ending June 30, 2015, 2016 and 2017, with the option to extend the agreement for two additional one-year periods. This audit is to be performed in accordance with the provisions contained in this Request for Proposals (RFP). The auditor should also be familiar with and prepared to advise District staff on new GASB pronouncements and provide recommendations as to how best to implement them. In addition, the District may require on-going, infrequent consulting services for financial issues that may occur throughout the year. No additional charges are to be made by the selected audit firm for these financial consulting services. B. Scope of Work to be Performed As noted above, it is the intent of the District to secure professional services of a certified public accounting firm to provide annual audit services to the District for the years ending June 30, 2015, 2016 and 2017, plus the option years ending June 30, 2018 and 2019 at the discretion of the District. Services to be performed include; • Audit of the District’s basic financial statements. The firm will be responsible for preparing the financial statements and notes to the financial statements. The District will prepare the transmittal letter, management’s discussion and analysis, and the statistical section. The firm will provide a pdf copy of its report, the financial statements and notes to the financial statements. The District will prepare, copy and bind the Comprehensive Annual Financial Report (CAFR). • Eight hours per year of specialized reviews at the discretion of the District. These specialized reviews may take the form of agreed-upon procedures or consulting engagements. Topics may include: o Review of payments to contractors for accuracy and appropriateness; o Review of billings to support invoices; o Review of credit card purchases to ensure compliance with policies and procedures; o Comprehensive review of key accounting policies and procedures to ensure adequate internal controls and segregation of duties are in place o Review of controls between Finance Manager and Treasurer • Prepare a management letter in accordance with Statement on Auditing Standards (SAS) 115. ATTACHMENT B 5 • Prepare a letter communicating results of the audit to the Board of Directors in accordance with Statement on Auditing Standards (SAS) 114 and present the results to the Board at a public meeting. C. Auditing Standards to be Followed The contracting independent auditor shall review the financial records and all the various funds of the District and prepare all the financial statements in conformance with Generally Accepted Auditing Standards (GASB) as set forth by the American Institute of Certified Public Accountants, the standards for financial audits set forth in the U.S. Government Accountability Office's Government Auditing Standards. D. Reports to be Issued Following the completion of the audit of the fiscal year's financial statements, the auditor shall issue: 1. A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles. 2. A report detailing the work performed and the results of that work related to the various special projects that will be designated by the District each year. 3. A report in accordance with SAS 115 identifying any significant deficiencies or material weaknesses. 4. Written communication in accordance SAS 114 addressed to the Board of Directors (Board). The District does not have an audit committee. The Board serves as those charged with governance. E. CSMFO and GFOA Awards The District has submitted its financial statements to the Government Finance Officers Association (GFOA) and received the Certificate of Achievement for Excellence in Financial Reporting award. The District does plan to prepare a CAFR and submit for the GFOA award each year. The auditor will be required to assist the District in the preparation of an award-winning CAFR. F. Working Paper Retention and Access to Working Papers All working papers and reports must be retained, at the auditor's expense, for a minimum of seven (7) years, unless the firm is notified in writing by the District of the need to extend the retention period. The auditor will be required to make working papers available to the District, upon request. In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance. ATTACHMENT B 6 III. DESCRIPTION OF THE GOVERNMENT A. Costa Mesa Sanitary District The District was incorporated in February 1944 pursuant to Division VI, Part 1 of the Health and Safety Code of the State of California (sometimes referred to as the Sanitary District Act of 1923). At the present time, the boundaries of the District extend into the Cities of Costa Mesa and Newport Beach, as well as unincorporated areas within the County of Orange. The accounts of the District are presented as Enterprise Funds. The District currently operates with 6 Enterprise Funds as follows: • Solid Waste Fund – This fund is used to account for the collection of trash charges, the cost of managing the refuse collection and recycling processes, and the cost of contract services provided to the District. • Liquid Waste Fund – This fund is used to account for the collection of sewer charges, the cost of construction, maintaining sewer lines and pump stations, and the cost of contract services provided to the District. • Facilities Revolving Fund – This fund is used to account for the collection of charges paid by or on behalf of the property owner for the construction of street sewers, and cost of acquisition, construction and reconstruction of sewage facilities within the District. • Sewer Construction Fund – This fund is restricted and accounts for deposits received from developers in lieu of constructing required sewer improvements associated with a development project. The funds on deposit are held by the District until such time as the District constructs the required sewer improvement. • Asset Replacement Fund – This fund is used to accumulate reserves for the purchase of new or replacement vehicles, equipment and computers. • Asset Management Fund – This fund is to accumulate reserves for capital improvements. The District’s proposed fiscal year 2014-15 total operating budget for all funds is $10.7 million. The District has 14 full-time employees, 2 part-time employees, and a contracted District Engineer, Treasurer and Attorney. B. Federal and State Financial Assistance The District currently does not receive any assistance from the Federal or State governments. The District does not contemplate receiving any Federal funds during the term of this Agreement. Thus no Single Audit is required. ATTACHMENT B 7 C. Pension Plan The District participates in the California Public Employees Retirement System (CalPERS), an agent multiple-employer plan. PERS provides actuarial services for the plan. Additionally, the District does offer post-retirement medical benefits to retired employees. Assets of the post-employment benefit plan are placed in trust with CalPERS California Employers’ Retiree Benefit Trust (CERBT). A separate actuarial valuation is performed for the CERBT. D. Information Systems The District operates under a client-server environment. The District utilizes Springbrook as its financial accounting system. There is no separate information technology department at the District. The District contracts with a third-party vendor for server and equipment maintenance. E. Prior Audit The financial records of the District were previously audited by White Nelson Diehl Evans LLP. The fee to conduct the audit for the fiscal year ended June 30, 2014 was $9,525. One auditor was on-site for one week for the audit. There were no audit adjustments or comments for the year ended June 30, 2014. The District has been satisfied with the services provided by White Nelson Diehl Evans LLP, and the firm is allowed to bid. The District’s CAFR for the fiscal year ended June 30, 2014 can be found on the District’s website at www.cmsdca.gov. IV. TIME REQUIREMENTS A. Proposal Calendar The following is a list of key dates: • RFP issued – April 15, 2015 • Questions due – April 24, 2015 • Answers to questions – April 30, 2015 • Due date for proposals – May 14, 2015 received by 4:00 pm • Review and evaluation of proposals – May 15, 2015 through May 31, 2015 • Award of Agreement by Board – June 25, 2015 • Agreement date – July 23, 2015 B. Audit Schedule The planning phase of the audit engagement may commence upon execution of the Agreement. The auditor shall provide the District with an audit plan and a list of schedules to be prepared by District personnel prior to the beginning of fieldwork. Interim fieldwork would be performed at the auditor’s discretion with the final phase of fieldwork commencing the beginning of October. The District’s books will be closed and available for audit no later than September 30 of each year. The auditor should schedule fieldwork so that the draft financial statements, ATTACHMENT B 8 SAS 114 and SAS 115 letter will be submitted to the District for review no later than October 31, 2015. C. Audit Presentation The financial statements will be presented to the Board at their meeting of December 17, 2015. The auditor will be required to present the financial statements to the Board at this meeting. V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR A. District Assistance District management and staff will be available during the audit to assist the firm by providing information, documentation and explanations. The preparation of confirmations will be the responsibility of District, with the assistance of the auditor. District staff will assist the auditors in identifying and locating supporting documentation. B. Work Area The District will provide the auditor with reasonable work space, desks and chairs. The auditor will also be provided with access to a telephone line, Wi-Fi, photocopying machine and FAX machine. VI. PROPOSAL REQUIREMENTS A. General Information 1. Firms interested in the RFP should send an email to Wendy H. Davis, Finance Manager, at wdavis@cmsdca.gov indicating their interest and to ensure they receive future correspondence related to this RFP. 2. Inquiries regarding this RFP should be made via email to Wendy H. Davis, Finance Manager, at wdavis@cmsdca.gov no later than April 24, 2015. Answers to any questions received will be sent via email to the list of interested firms no later than April 30, 2015. 3. To be considered, five (5) bound and one (1) electronic copy of the proposal must be received by Wendy H. Davis, Finance Manager, at 628 W. 19th Street, Costa Mesa, California by 4:00 p.m. on May 14, 2015. 4. The proposal must be organized to include the following sections, in the following order. The proposals should be concise, to the point and address the required elements below. Extraneous literature and other marketing material should not be included. a. Title Page – A title page showing the RFP subject; the firm's name; the name, address and telephone number of the contact person; and the date of the proposal. b. Table of Contents – A table of contents detailing the various sections and page numbers of the information contained in the proposal. ATTACHMENT B 9 c. Letter of Transmittal – A letter of transmittal signed by an individual authorized to bind the proposer, briefly stating the proposer's understanding of the work to be done, the commitment to perform the work within the time period, a statement why the firm believes itself to be best qualified to perform the engagement and a statement that the proposal is a firm and irrevocable offer for fiscal year 2014-15 through fiscal year 2018-19. d. Technical Proposal – The technical proposal should follow the order set forth in Section VI. B. of this RFP. e. Cost Proposal – The cost proposal should include the estimated hours and hourly rate to arrive at a firm fixed price, by major component, for each of the five fiscal years. The cost proposal must be inclusive of all travel and out-of- pocket expenses. Hourly rates should be provided should the District require any additional work beyond that specified in this RFP during the term of the Agreement. f. Appendices or Exhibits – Include as needed. B. Technical Proposal 1. General Requirements: The purpose of the proposal is to demonstrate the qualifications, competence and capacity of the firms seeking to undertake an independent audit of the District in conformity with the requirements of this RFP. As such, the substance of proposals will carry more weight than their form or manner of presentation. The technical proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. It should also specify an audit approach that will meet the RFP requirements. The technical proposal should address all of the points outlined in the RFP. Cost information should only be included in the Cost Proposal section. The proposal should be prepared simply and economically, providing a straight-forward, concise description of the proposer's capabilities to satisfy the requirements of the request for proposals. While additional data may be presented, the following subjects, items No. 2 through 8, must be included. They represent the criteria against which the proposal will be evaluated. 2. Independence: The firm should provide an affirmative statement that it is independent of the District as defined by Generally Accepted Auditing Standards and the U.S. Government Accountability Office's Government Auditing Standards. 3. License to Practice in the State of California: An affirmative statement should be included that the firm and all assigned key professional staff are properly licensed to practice in the State of California. 4. Certification of Debarment and Suspension: The firm must certify to the best of its knowledge and belief that it and its principals are not presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from covered transactions by any federal or state department or agency. ATTACHMENT B 10 5. Firm Qualifications and Experience: The proposal should state the size of the firm, the size of the firm's governmental audit staff, the location of the office from which the work on this engagement is to be performed and the number and nature of the professional staff to be employed in this engagement. A copy of the results of the firm’s most recent peer review must be included. The firm shall provide information on the results of any Federal or State desk reviews or field reviews of its audits during the past three (3) years. In addition, the firm shall provide information on the circumstances and status of any disciplinary action taken or pending against the firm during the past three (3) years with State regulatory bodies or professional organizations. 6. Partner, Supervisory and Staff Qualifications and Experience: The firm should identify the Partner, Manager and In-Charge Auditor who will be assigned to the engagement and indicate whether each such person is registered or licensed to practice as a certified public accountant in the State of California. The firm should provide information on the government auditing experience of each person, including information on relevant continuing professional education for the past three (3) years, and membership in professional organizations relevant to the performance of this audit. The firm should indicate how the quality of staff over the term of the agreement would be assured. Engagement Partners, Managers, other supervisory staff and specialists may be changed if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of the District. However, in either case, the District retains the right to approve or reject replacements. 7. Similar Engagements with Other Government Entities: For the firm's office that will be assigned responsibility for the audit, list the most significant engagements (maximum of 5) performed in the last five years that are similar to the engagement described in this request for proposal. Indicate the scope of work, date, engagement partners, total hours, and the name and telephone number of the principal client contact. 8. Specific Audit Approach: The proposal should set forth a summarized work plan, including an explanation of the audit methodology to be followed, to perform the services required in Section II of this RFP. Proposers will be required to provide the following information on their audit approach: a. Proposed segmentation of the engagement. b. Level of staff and number of hours to be assigned to each proposed segment of the engagement. Dollars should only be included in the Cost Proposal section. c. Sample size and the extent to which statistical sampling is to be used in the engagement. d. Extent of use of audit software in the engagement. ATTACHMENT B 11 e. Approach to be taken to gain and document an understanding of the District's internal control structure. f. Approach to be taken in determining laws and regulations that will be subject to audit test work. g. Approach to be taken in drawing audit samples for purposes of tests of compliance. 9. Identification of Anticipated Potential Audit Problems: The proposal should identify and describe any anticipated potential audit problems, the firm's approach to resolving these problems and any special assistance that will be requested from the District. 10. Professional Services Agreement: Note any objections to the District's standard Professional Services Agreement. This agreement (included as Appendix 1 to this RFP) will be the basis of the Agreement between the District and the firm selected. VII. EVALUATION PROCEDURES A. Selection Committee Proposals submitted will be evaluated by a Selection Committee composed of District staff, with final approval by the Board. B. Review of Proposals The Selection Committee will use a point formula during the review process to score proposals. The full Selection Committee will then convene to review and discuss these evaluations and to combine the individual scores to arrive at a composite technical score for each firm. After the composite technical score for each firm has been established, the cost proposals will be reviewed and additional points will be added to the technical score based on the price bid. The maximum score for price will be assigned to the firm offering the lowest total all-inclusive maximum price. The District reserves the right to retain all proposals submitted and use any idea in a proposal regardless of whether that proposal is selected. C. Evaluation Criteria Proposal will be evaluated according to the following criteria. Points will be awarded as follows: Criteria Points Independence Pass/Fail License to Practice in the State of California Pass/Fail Firm’s Qualifications and Experience 15 points Partner, Supervisory and Staff Qualifications and Experience 15 points Similar Engagements with Other Government Entities 15 points ATTACHMENT B 12 Specific Audit Approach 15 points Identification of Anticipated Audit Problems 5 points Professional Services Agreement 5 points Cost Proposal 30 points If a firm fails to meet the independence or license to practice in the State of California criteria, its proposal will be rejected. The highest scoring proposal in the opinion of the Selection Committee will be recommended for award. Oral interviews of any or all responding firms will only be conducted if so deemed necessary by the Selection Committee. As such, please ensure your proposal is prepared completely and includes your best offer to the District. Appendix 1 AGREEMENT FOR CONSULTANT SERVICES CON-XX-XXX This Agreement (“AGREEMENT”) is made and effective as of __________, ______, between the Costa Mesa Sanitary District, a sanitary district (“DISTRICT”), and ___________________, a __________ (“CONSULTANT”). In consideration of the mutual covenants and conditions set forth herein, the parties agree as follows: 1. TERM This AGREEMENT shall commence on __________, ____, and shall remain and continue in effect until tasks described herein are completed, unless sooner terminated pursuant to the provisions of this AGREEMENT. 2. SERVICES CONSULTANT shall perform the ___[INSERT TYPE OF SERVICES]___ described below (“SERVICES”) to DISTRICT for DISTRICT’s ___[INSERT NAME OF PROJECT]___ (“PROJECT”). The SERVICES to be provided include the following: [INSERT DETAILED DESCRIPTION OF SERVICES / IF THE CONSULTANT HAS A SEPARATE SCOPE OF SERVICES DOCUMENT, ATTACH IT AND REPLACE THIS PARAGRAPH WITH THE FOLLOWING: The SERVICES to be provided are more particularly described in the Scope of Services attached hereto as Exhibit “A” and incorporated herein by reference.] 3. PERFORMANCE CONSULTANT shall perform all SERVICES under this AGREEMENT in a skillful and competent manner, consistent with the standards generally recognized as being employed by consultants in the same discipline in the State of California and consistent with all applicable laws. CONSULTANT shall provide DISTRICT its work product in “turnkey” form. DISTRICT reserves the right to perform reasonable testing of CONSULTANT’s work product before accepting the same. CONSULTANT shall warrant that all services provided and equipment installed shall perform in a workmanlike manner and be fit for its particular purpose. ATTACHMENT B 13 4. COMPENSATION Compensation for the SERVICES shall be based on the actual amount of time spent in adequately performing the SERVICES and shall be billed at the hourly rate(s) of $_______ [INSERT RATES FOR EACH TYPE OF EMPLOYEE TO BE USED]. However, unless expressly agreed in a written change order in advance by DISTRICT, the cost to DISTRICT for the SERVICES shall not exceed _____________ ($______________) [INSERT “NOT TO EXCEED” AMOUNT]. The written change order requirement cannot be waived. Failure to submit a written change order and receive written approval by the DISTRICT prior to performing extra work shall constitute a waiver of a claim for additional time or compensation. Invoices shall be submitted to DISTRICT monthly as performance of the SERVICES progresses. DISTRICT shall review and pay the approved charges on such invoices in a timely manner. SERVICES on the PROJECT shall begin immediately and be completed by __[INSERT DATE]___, unless extended by DISTRICT in writing. 5. PREVAILING WAGES CONSULTANT understands that this job, if over One Thousand Dollars ($1,000.00) in value and not exempt, requires compliance with the prevailing wage law. (Labor Code §§ 1720 et seq.) As such, DISTRICT will ascertain the prevailing wages to be paid on this job from the Director of Industrial Relations. Said amounts are listed at http://www.dir.ca.gov/dlsr/pwd/index.htm. CONSULTANT agrees to pay prevailing wages and maintain prevailing wage records regarding those payments. CONSULTANT is also required to comply with the apprentice requirements. CONSULTANT shall defend, indemnify, and hold the DISTRICT, its elected officials, officers, employees, and agents free and harmless from any claim or liability arising out of any failure or alleged failure to comply with the Prevailing Wage Laws. CONSULTANT recognizes that state law makes eight (8) hours a day’s work, and any worker working in excess of that time must be paid overtime. (Labor Code § 1813.) 6. INSURANCE CONSULTANT shall, at its expense, procure and maintain for the duration of this AGREEMENT insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of this AGREEMENT by the CONSULTANT, its agents, representatives, employees, or subcontractors. CONSULTANT shall also require all of its subcontractors to procure and maintain the same insurance for the duration of this AGREEMENT. If CONSULTANT is an employer or otherwise hires one (1) or more employees during the term of this PROJECT, CONSULTANT shall procure and maintain workers’ compensation coverage for such employees which meets all requirements of state law (Labor Code § 1861). [IF CONSULTANT IS AN ENGINEER, DESIGNER, OR OTHER TYPE OF PROFESSIONAL FOR WHICH PROFESSIONAL ERRORS AND OMISSIONS INSURANCE IS APPROPRIATE, YOU MAY INCLUDE THE FOLLOWING SENTENCE: CONSULTANT shall also provide errors and omissions professional liability insurance appropriate to its profession in an amount, with conditions, and for a term acceptable to the DISTRICT.] At a minimum, CONSULTANT is required to submit proof of insurance in accordance with the following standards: ATTACHMENT B 14 Minimum Scope of Insurance: Coverage shall be at least as broad as the latest version of the following: (1) General Liability: Insurance Services Office Commercial General Liability coverage (occurrence form CG 0001): (2) Automobile Liability: Insurance Services Office Business Auto Coverage form number CA 0001, code 1 (any auto); and (3) Workers’ Compensation and Employer’s Liability: Workers’ Compensation insurance as required by the State of California and Employer’s Liability Insurance. Minimum Limits of Insurance: CONSULTANT shall maintain limits of no less than: (A) General Liability. One Million Dollars ($1,000,000.00) per occurrence for bodily injury, personal injury and property damage. If Commercial General Liability Insurance or other form with general aggregate limit is used, either the general aggregate limit shall apply separately to this AGREEMENT/location or the general aggregate limit shall be twice the required occurrence limit. (B) Automobile Liability. One Million Dollars ($1,000,000.00) per accident for bodily injury and property damage. (C) Workers’ Compensation and Employer’s Liability. Workers’ Compensation limits as required by the Labor Code of the State of California. Employer’s Liability limits of One Million Dollars ($1,000,000.00) per accident for bodily injury or disease. Insurance Endorsements: The insurance policies shall contain the following provisions, and a separate endorsement stating to add the following provisions to the insurance policies shall be submitted and approved by DISTRICT: (A) General Liability. The general liability policy shall be endorsed to state that: (1) DISTRICT, its directors, officials, officers, employees, agents, and volunteers shall be covered as additional insureds with respect to the work or operations performed by or on behalf of the CONSULTANT, including materials, parts, or equipment furnished in connection with such work; and (2) the insurance coverage shall be primary insurance as respects DISTRICT, its directors, officials, officers, employees, agents, and volunteers, or if excess, shall stand in an unbroken chain of coverage excess of the CONSULTANT’s scheduled underlying coverage. Any insurance or self-insurance maintained by DISTRICT, its directors, officials, officers, employees, agents, and volunteers shall be excess of the CONSULTANT’s insurance and shall not be called upon to contribute with it in any way. (B) Workers’ Compensation and Employer’s Liability Coverage. The insurer shall agree to waive all rights of subrogation against DISTRICT, its directors, officials, officers, employees, agents, and volunteers for losses paid under the terms of the insurance policy which arise from work performed by the CONSULTANT. (C) All Coverage. Each insurance policy required by this AGREEMENT shall be endorsed to state that: (A) coverage shall not be suspended, voided, reduced, or canceled except after thirty (30) days prior written notice by certified mail, return receipt requested, has been given to DISTRICT, and (B) any failure to comply with reporting or other provisions of the policies, including breaches or warranties, shall not affect coverage provided to DISTRICT, its directors, official, officers, employees, agents, and volunteers. ATTACHMENT B 15 Acceptability of Insurers: Insurance is to be placed with insurers with a current A.M. Best’s rating of no less than A-:VIII, licensed to do business in California, and satisfactory to DISTRICT. All insurance documents must be submitted and approved by the District’s Risk Manager prior to execution of any AGREEMENT with DISTRICT. 7. INDEMNIFICATION (a) Indemnification for Professional Liability. When the law establishes a professional standard of care for CONSULTANT’s services, to the fullest extent permitted by law, CONSULTANT shall indemnify, protect, defend, and hold harmless DISTRICT and any and all of its officials, employees, and agents from and against any and all losses, liabilities, damages, costs, and expenses, including attorney’s fees and costs to the extent the same arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of CONSULTANT, its officers, agents, employees, or subconsultants (or any entity or individual that CONSULTANT shall bear the legal liability thereof) in the performance of professional services under this AGREEMENT. (b) Indemnification for Other than Professional Liability. Other than in the performance of professional services and to the fullest extent permitted by law, CONSULTANT shall indemnify, defend, and hold harmless DISTRICT and any and all of its employees, officials, and agents from and against any liability (including liability for claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses, or costs of any kind, whether actual, alleged, or threatened, including attorney’s fees and costs, court costs, interest, defense costs, and expert witness fees) where the same arise out of, pertain to, relate to, are a consequence of, or are in any way attributable to, in whole or in part, the performance of this AGREEMENT by CONSULTANT or by any individual or entity for which CONSULTANT is legally liable, including, but not limited to, officers, agents, employees, or subconsultants of CONSULTANT. 8. TERMINATION DISTRICT may terminate this AGREEMENT at any time with or without cause. If DISTRICT terminates this AGREEMENT without cause before PROJECT completion, CONSULTANT shall be entitled to be paid for SERVICES adequately completed prior to the notification of termination. CONSULTANT may terminate this AGREEMENT for cause only. 9. MISCELLANEOUS This AGREEMENT shall be interpreted according to the laws of the State of California and any action arising from this AGREEMENT shall be brought in the superior or federal district court with jurisdiction over DISTRICT. This AGREEMENT and the attachments hereto shall contain the entire agreement between the parties. This AGREEMENT cannot be modified except in a writing signed by both parties. In the event of inconsistency between this AGREEMENT and any attachment hereto, this AGREEMENT shall control in all respects. DISTRICT shall own all work product prepared in the course of providing the SERVICES under this AGREEMENT. In the event of termination of this AGREEMENT, CONSULTANT ATTACHMENT B 16 shall immediately turn all work product over to DISTRICT. If specialized software or computer hardware is required to view or transmit said work product, CONSULTANT shall make that software and hardware available to the DISTRICT at no cost during normal business hours. This AGREEMENT cannot be assigned without the prior written consent of the DISTRICT. CONSULTANT is and shall at all times remain as to DISTRICT an independent contractor. No employee benefits shall be available to CONSULTANT in connection with the performance of this AGREEMENT. Except for the fees paid to CONSULTANT as provided in this AGREEMENT, DISTRICT shall not pay salaries, wages, or other compensation to CONSULTANT for performing any services hereunder for DISTRICT. DISTRICT shall not be liable for compensation or indemnification to CONSULTANT for injury or sickness arising out of performing any services hereunder. All information gained by CONSULTANT in the performance of this AGREEMENT shall be considered confidential and shall not be released by CONSULTANT without DISTRICT’s prior written authorization. CONSULTANT shall not, without written authorization from the General Manager or unless requested by the District Counsel, voluntarily provide declarations, letters of support, testimony at depositions, response to interrogatories, or other information concerning the work performed under this AGREEMENT. Response to a subpoena or court order shall not be considered “voluntary” provided CONSULTANT gives DISTRICT notice of such court order or subpoena. CONSULTANT warrants that the individual who has signed this AGREEMENT has the legal power, right, and authority to make this AGREEMENT and bind the CONSULTANT hereto. If you agree with the terms of this AGREEMENT, indicate by signing and dating two original agreements where indicated below and return both to the undersigned. Once the documents are fully executed, one original will be returned to you for your records. DISTRICT CONSULTANT Approved by: Reviewed and Accepted by: ________________________________ ________________________________ General Manager Signature ________________________________ Approved as to Form: Name ________________________________ ________________________________ Harper & Burns LLP Title District Counsel ________________________________ Date COSTA MESA SANITARY DISTRICT Proposal for Professional Auditing Services For the fiscal years ending June 30, 2015, 2016 and 2017 (with the option for two one year periods) PREPARED BY: ROGERS, ANDERSON, MALODY & SCOTT, LLP CERTIFIED PUBLIC ACCOUNTANTS 735 E. Carnegie Drive, Suite 100 San Bernardino, California 92408 (909) 889-0871 CONTACT: SCOTT MANNO, PARTNER smanno@ramscpa.net ALTERNATE CONTACT: BRAD WELEBIR, DIRECTOR bwelebir@ramscpa.net May 14, 2015 COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Table of Contents Page Transmittal letter i Technical Proposal Independence, License to practice in California and Certification of debarment and suspension 1 Firm qualifications and experience 2 About our firm Relevant audit experience External quality control examinations Single audit experience CAFR preparation Quality control Governmental Audit Quality Center Partner, supervisory and staff qualifications and experience 5 Partner and supervisory staff involvement Continuing professional education Assigned personnel Similar engagements with other government agencies 8 Specific audit strategy (audit approach/scope of work) 9 Specific audit strategy Sample sizes Computer technology in the audit Analytical procedures Approach in determining applicable laws and regulations Approach in drawing samples for compliance testing Understanding of internal control Evaluation of internal controls and management letter comments Work plan Identification of anticipated potential audit problems and professional 17 services agreement Resumes of key engagement personnel 18 Attachment A: Quality control review report Attachment B: Current governmental clients Attachment C: Cost proposal COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Independence, License to practice in California and Certification of debarment and suspension -1- Independence Rogers, Anderson, Malody & Scott, LLP is independent of the Costa Mesa Sanitary District as defined by general standard number two of the generally accepted auditing standards. Our firm is also independent of the Costa Mesa Sanitary District as defined by the second general standard for government auditing in the U.S. Government Accountability Office’s Government Auditing Standards (2011). We have had no professional relationships with the District within the last 5 years. License to practice in California Rogers, Anderson, Malody & Scott, LLP is licensed to practice in the State of California. The key professional staff, which includes the partners and managers, are all certified public accountants licensed to practice in the State of California. Certification of debarment and suspension Rogers, Anderson, Malody & Scott, LLP, certifies to the best of our knowledge, that the firm and all partners and directors are not presently debarred, suspended, proposed for debarment, declared ineligible or voluntarily excluded from covered transactions by any federal or state department or agency. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Firm qualifications and experience (summary of work experience) -2- About our firm Rogers, Anderson, Malody & Scott, LLP is a local firm and was founded in 1948 and located at 735 E. Carnegie Drive, Suite 100, San Bernardino, California. Our firm is one of the oldest CPA firms in Southern California, with over 67 years of public practice experience, specializing in governmental agency auditing, accounting and management advisory services. Over fifteen thousand hours per year are devoted to this area of our practice, which includes cities, water districts, other special districts, nonprofit corporations and joint power authorities. Our firm has a total staff of thirty-one people, which includes sixteen certified public accountants. The staff consists of five partners, one director, one manager, ten supervisors/senior accountants, ten staff accountants and four support staff. The audit staff consists of twenty members who devote over 80% of their time to municipal/not-for-profit engagements. Tentatively, the audit team assigned to the District’s engagement will consist of the following full-time staff: two audit partners, one audit senior and one staff auditor. All personnel are located in our San Bernardino office. As governmental auditors, we understand that the District desires its auditors to have a thorough understanding of the complex accounting and compliance issues confronting governmental entities such as yours. The firm is committed to providing our clients with the highest quality service at the most reasonable fee. The professionals assigned to the District financial audit have each made providing quality services their priority. As stated earlier, our firm has a long history of governmental accounting and auditing. Over the years, the firm has gained valuable experience, acquired an in-depth knowledge and obtained the technical expertise needed for governmental accounting and auditing. The firm’s partners and professional staff assigned to the District have performed audits, various accounting services and management advisory services for many governmental agencies like yours. Relevant audit experience The following is a listing of current clients for whom we provide audits similar to the type requested: Rossmoor Community Services District San Bernardino Valley Municipal Water District Crestline Village Water District Vista Irrigation District Saticoy Sanitary District Valley Water District Crestline-Lake Arrowhead Water Agency Ventura Regional Sanitation District Western Municipal Water District Big Bear Area Regional Wastewater Agency Helendale Community Services District Inland Empire Resource Conservation District Idyllwild Water District Pine Cove Water District Helix Water District Twentynine Palms Water District COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Firm qualifications and experience (summary of work experience)(continued) -3- We have also performed audits for several cities that have municipal water and sewer funds, pension plans, and compliance requirements in accordance with OMB Circular A-133. In addition, we have provided audit and consulting services for various private enterprises. The firm provides various other services to governmental agencies. Services to these governments, in addition to auditing services, include:  Study/evaluation of financial condition and fiscal policies  Financial projections  System design, analysis, and review  Job classification and compensation studies  Accounting policies and procedures  Capital improvement program procedures and policies  Financing and public bond offering assistance  Assistance in development of internal audit programs  Employee benefit consulting  Investment policy reviews  Franchise agreement assistance (ambulance, cable, television, refuse, etc.) The firm also provides audit, tax, and consulting services to various not-for-profit and for-profit enterprises. External quality control examinations As a member of the AICPA Private Companies Practice Section, our firm has participated in “Peer Review” since 1993 and has been examined every three years since that date. During participation in this program, the firm has received unqualified opinions from the peer reviewers. A copy of our most recent external quality control review dated May 31, 2012 for the year ended November 30, 2011 (Attachment A) is attached. The latest review included reviews of specific governmental agencies. The firm is not aware of any federal or state desk reviews or field reviews of its audits during the last three years. The firm has never had any disciplinary action taken or pending against it with state regulatory bodies or professional organizations, nor has it ever had any pending or settled litigation, civil or criminal investigations. Our firm does not have a record of substandard work. Single audit experience Over the past several years, many of our government clients have been subject to an audit in accordance with OMB A-133. We perform between 5-15 single audits a year. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Firm qualifications and experience (summary of work experience)(continued) -4- CAFR preparation We have extensive experience in the preparation of Comprehensive Annual Financial Reports (CAFR). For the fiscal year ended June 30, 2013, our staff prepared over 15 CAFR’s, and each entity received the Certificate of Achievement for Excellence in Financial Reporting from the GFOA. For the fiscal year ended June 30, 2014, our staff again prepared over 15 CAFR’s for our clients for their submittal to the GFOA. In addition, we have helped many cities and special districts develop their first year’s report for submittal. Quality control The firm’s quality control review process is detailed and extensive to ensure your audit meets the highest standards. In addition to the preparation of financial reports by the engagement team and review by the engagement manager, each report is also examined by the engagement partner and the technical review partner, and is proofread by two professional staff. Our firm is a member of the AICPA’s Governmental Audit Quality Center (GAQC) and the AICPA’s Private Company Practice Section (PCPS). We perform an in-house peer review over our audit and attest engagements annually, and receive an independent external peer review every three years. Governmental Audit Quality Center As a member of the American Institute of CPAs Governmental Audit Quality Center, we are committed to adhering to the highest quality standards by voluntarily agreeing to the Center membership requirements, which include designating a partner responsible for the quality of our governmental and not-for-profit audit practice, establishing quality control programs, performing annual internal inspection procedures, and making our peer review report findings publicly available. At RAMS, our goal is to continue to enhance our quality initiatives within our governmental and not-for-profit audit practice to deliver the highest quality audit services possible. In addition, the Governmental Audit Quality Center provides access to comprehensive resources that will assist us in further enhancing the quality of your audit. The Center membership will provide us timely information on a variety of technical, legislative and regulatory subjects that we can in turn apply to your audit to help ensure compliance with the appropriate standards and changes in regulations. Our team of auditor specialists stays current in this highly technical practice area by adhering to the continuing professional education requirements of Government Auditing Standards and attending various continuing education programs including the annual AICPA National Governmental Accounting and Auditing Update Conference, the AICPA National Not-for-Profit Industry Conference, the Governmental Audit Quality Center Annual Webcast Update and other relevant seminars and by reviewing monthly publications from the American AICPA, the GFOA, and various other resources. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Partner, supervisory and staff qualifications and experience (continued) -5- The quality of service you receive is dependent on the capabilities of the individuals assigned to the engagement and the manner in which those personnel resources are organized to efficiently focus their abilities on providing you with the requested audit services. Your engagement team will provide significant experience coupled with an extensive, practical understanding of governmental accounting and auditing. These professionals are highly trained and knowledgeable and have a thorough understanding of the environment in which governmental entities operate. Partner and supervisory staff involvement All partners and supervisory staff are working professionals and are actively and continually involved in all aspects of their engagements. We believe that partner and supervisory level staff personnel involvement in all areas of the audit is a key aspect of the overall audit process. This involvement includes being on-site for interim and year-end fieldwork, thus; facilitating a proper, efficient and effective audit, with minimal disruption of the District’s staff. In addition, the time spent on-site by the partners and supervisory staff ensures they gain an understanding of all the District’s accounting processes and procedures. This understanding will enable them to evaluate and develop opportunities for efficiency as well as offer practical and functional advice for improving your accounting processes and procedures. Continuity of audit staff is a principal concern with our firm. Therefore, our goal is to provide staff continuity from year to year, which is in the best interest of the District and our firm. Continuity ensures an orderly, efficient, and less disruptive audit experience by competent professionals. Since we cannot guarantee staff will remain with us, principal supervisory and management staff, including engagement partners, managers, other supervisory staff, and specialists, may be changed if those personnel leave the firm or are promoted. In summary, we want to emphasize the credentials of the professionals who will be directly responsible for the quality of service the District will receive. Additionally, our audit team has another attribute that is very important, even though it is intangible; the professionals assigned to the District's audit have worked together as a multi-disciplined team, thus ensuring a smooth, efficient and effective audit. Our firm is committed to allocating the necessary resources to ensure that we provide continuity of personnel throughout the term of our relationship with the District. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Partner, supervisory and staff qualifications and experience (continued) -6- Continuing professional education All professionals at our firm participate in continuing professional education (CPE) programs, which are sponsored by various organizations including the Government Finance Officers Association, the American Institute of Certified Public Accountants, the California State Society of Certified Public Accountants, the California Society of Municipal Finance Officers and the Association of Government Accountants. Participation in these programs helps us to ensure that our clients are serviced with the best trained and most proficient government and not-for-profit auditors and accountants available. In addition, we provide in-house training taught by our partners and senior level staff using published resources. In accordance with our firm’s Quality Control document and Government Auditing Standards (GAS), all staff members who work on audits subject to GAS are required to complete CPE in accordance with GAS standards. In April 2013, our firm hosted a training event sponsored by the California Society of Certified Public Accountants titled GASB Update – Just the Facts in which we paid for clients to attend. On March 20, 2014 we hosted an update class titled Update on Clarified Audit Standards and GASB 67, 68 and 71; again we paid for clients’ attendance. Our firm plans on hosting two sessions in May 2015, one at our San Bernardino office and another in the San Diego area. Assigned personnel It is our goal to provide the District with capable, competent, and personable individuals who offer an extensive background, not only in governmental accounting and auditing, but also in general business practices. Our goal is to offer practical solutions, as well as provide technical support. This enables you to stay at the forefront of governmental accounting and provides you with the support you need in dealing with the complex issues confronting governments such as yours. In addition, our engagement team has the managerial and supervisory experience to provide the District with a comprehensive audit of the highest quality, while still focusing on personal service. The following individuals will be assigned to the engagement for the entire contract period: Scott Manno, – CPA, CGMA – Engagement Partner Mr. Scott Manno, CPA, CGMA is a municipal audit partner with the firm and will be the engagement partner. He is licensed to practice as a certified public accountant in the State of California. Mr. Manno has been in public accounting for 20 years serving local governments such as yours. As the engagement partner, he will be responsible for overall engagement quality, as well as ensuring that the engagement is performed in the most effective and efficient manner. He will review all work-papers prepared during the engagement, in addition to all required reports. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Partner, supervisory and staff qualifications and experience (continued) -7- Currently Mr. Manno serves as a technical reviewer for the GFOA CAFR Award program and from 1997 to 2000 he served as a technical reviewer under the CSMFO award program. Since 2010, Mr. Manno has been serving as a technical volunteer on the California Special Districts Association Audit Committee and is now a member of the Associations fiscal committee providing accounting and fiscal program guidance. In addition, he is part of the California State Society of Certified Public Accountants Governmental Accounting and Auditing Committee which meets periodically to discuss current events, pronouncements, etc. including the upcoming implementation of GASB 68. Terry Shea, CPA – Quality Control Partner Mr. Terry Shea, CPA, will be the quality control partner. He is licensed to practice as a certified public accountant in the State of California. Mr. Shea has been in public accounting for 34 years serving local governments such as yours. As the quality control partner, he will be responsible for engagement quality and will review all required reports. Mr. Shea has assisted the following cities in their endeavors to obtain the CSMFO and/or GFOA awards for outstanding financial reporting: City of Goleta, City of Mission Viejo, City of Norco, City of Redondo Beach, the Ventura Regional Sanitary District and the City of Twentynine Palms. He currently serves as the Contract Finance Director for two Riverside County Cities and one Los Angeles County City. Brad A. Welebir, CPA, MBA – Director Mr. Brad A. Welebir, CPA, is a director with the firm. He is licensed to practice as a certified public accountant in the State of California. Mr. Welebir has over eleven years of public accounting experience. He has provided accounting, auditing, and consulting services for municipalities, special districts, water agencies, and various nonprofit organizations. He will be responsible for planning the audit, supervising the staff assigned to the engagement, and performing reviews of all work-papers prepared for the engagement. In addition, he will also be responsible for the preparation of any required reports. Nathan Statham, CPA, MBA – Senior Accountant Mr. Nathan Statham, CPA, MBA, is a senior accountant with the firm. He is licensed to practice as a certified public accountant in the State of California. Mr. Statham has over three years of public accounting experience. He has provided accounting, auditing, and consulting services for municipalities, special districts, water agencies, and various nonprofit organizations. He will be responsible for planning the audit, supervising the staff assigned to the engagement, and performing reviews of all work-papers prepared for the engagement. In addition, he will also be responsible for the preparation of any required reports. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Similar engagements with other government agencies -8- Similar engagements with other government agencies 1. Entity: WESTERN MUNICIPAL WATER DISTRICT Scope of work: Financial Audit/CAFR*/Single Audit Date: Years ending June 30, 2011 through 2014 Engagement partner: Scott Manno Hours: 400 Contact person: Mr. Kevin Mascaro, Director of Finance, (951) 571-7100 2. Entity: CRESTLINE-LAKE ARROWHEAD WATER AGENCY Scope of work: Financial Audit Date: Years ending June 30, 1996 through 2014 Engagement partner: Terry Shea Hours: 350 Contact person: Ms. Roxanne Holmes, General Manager, (909) 338-1779 3. Entity: VISTA IRRIGATION DISTRICT Scope of work: Financial Audit/CAFR* Date: Years ending June 30, 2011 through 2014 Engagement partner: Scott Manno Hours: 225 Contact person: Mrs. Marlene Kelleher, Accounting Manager, (760) 597-3100 4. Entity: HELENDALE COMMUNITY SERVICES DISTRICT Scope of work: Financial Audit Date: Years ending June 30, 2010 through 2014 Engagement partner: Scott Manno Hours: 250 Contact person: Mr. Paul Harmen, Finance Director, (760) 951-0006 5. Entity: TWENTYNINE PALMS WATER DISTRICT Scope of work: Financial Audit Date: Years ending June 30, 2012 through 2014 Engagement partner: Scott Manno Hours: 225 Contact person: Mrs. Cindy Byerrum, Finance Director, (760) 367-7546 * = received GFOA award. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Specific audit strategy (audit approach/scope of work) (continued) -9- Specific audit strategy The following is a summary of our audit team’s approach for the Costa Mesa Sanitary District engagement. The audit will be divided (segmented) into the following phases: Interim phase – planning, pre-audit administration and internal control testing: During this phase of the audit, our principal objectives will be as follows:  Discuss the dates of the interim and year-end fieldwork.  Perform risk assessment procedures by completing the following procedures: - Gather information about the District and its control environment(s), - Evaluate the design and effectiveness of the District’s internal controls and determine whether they have been implemented, - Perform walkthroughs of all significant transaction classes, - Perform tests of controls, if applicable  Perform single audit testing procedures, if applicable. In order to achieve the desired objectives of this phase of the audit, we will: * Meet with the District’s Finance Manager and key accounting staff in order to determine convenient dates for the District in which we can begin our audit and to discuss the assistance to be provided by them. Also, we will discuss the prior year audit and the interim work to be performed. * Review and evaluate the District’s accounting and reporting processes by reviewing the prior year audit work-papers, any District prepared documents such as budgets, in-house financial reports, policies and procedures manuals, minutes of board meetings, etc. and by using various analytical procedures. Analytical procedures will enhance our understanding of the District and will help us identify areas that may need further assessment and additional testing. * Review and retain copies of any pertinent local, state, and federal statutes, regulations, or charters that apply to the District. We will also review and retain copies of any agreements or contractual obligations (e.g., bond and grant documents, lease agreements, contracts for deposit of monies, revenue agreements, etc). * Evaluate the design of controls that are relevant to the audit by obtaining a thorough understanding of the District’s internal controls over financial reporting and compliance by documenting key internal control components, utilizing questionnaires, walkthroughs, inquiring of the District’s personnel, and observing and reviewing key supporting documentation (a more thorough explanation of this process is discussed later in the technical proposal: understanding of internal control). * Hold brainstorming sessions with engagement team members to discuss the susceptibility of the District’s financial statements to material misstatement and fraud. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Specific audit strategy (audit approach/scope of work) (continued) -10- * Review and analyze supporting data and determine what reliance will be placed on internal controls and assess control risk. * Test controls, if control risk is assessed below the maximum, by selecting a sample of transactions within the audit area being tested and reviewing supporting documentation, evaluating the completeness of the documentation tested, as well as the adequacy of support and approvals as they appear on the support. * Document and review with management any findings noted during the testing of internal controls and provide a preliminary management letter that will include our recommendations for improving any weaknesses in operations noted during our internal control analysis and tests of controls. The letter will also include suggestions for improving the efficiency of the District’s operations. The audit senior and two accounting professionals will perform this phase with oversight from the audit partner. We estimate this phase will take 20 hours. Year-end phase I – substantive testing: During this phase of the audit, our principal objectives will be as follows:  Assess the risk of material misstatement at the financial statement level and specific assertions.  Design overall responses to assessed risks and further audit procedures.  Perform substantive tests as needed and complete the audit.  Evaluate audit findings, if applicable. In order to achieve the desired objectives of this phase of the audit, we will: * Determine whether our testing supports the assessed level of risk initially assigned at the financial statement level and at the assertion level. * Identify significant risks. * Develop a detailed audit plan. * Design substantive tests of balances, designed and modified specifically for the District’s operations and assessed level of risk. Substantive procedures could, depending on our risk assessment, consist of the following: o Testing of cash and investment reconciliations o Testing GASB 40 disclosures o Perform subsequent receipt testing for significant receivables o Determine if receivables are valued properly and perform tests of balances in conjunction with the testing of revenues o Test significant inventory accounts o Test additions and deletions to capital assets, including CIP accounts o Perform search for unrecorded liabilities o Test significant liability and accrued liability accounts COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Specific audit strategy (audit approach/scope of work) (continued) -11- o Review the valuation of claims payable balances o Test revenues through either analytical procedures and/or detailed testing o Test expenses through either analytical procedures and/or detailed testing o Test net position classifications o Review subsequent events o Read minutes of board meetings o Test for compliance with the District’s investment policy o Test for significant commitments to be disclosed in the financial statements o Confirm with legal counsel any significant litigation o Review significant employee contracts o Ensure financial statements meet GFOA requirements for award The above list is not all-inclusive. After our detailed risk assessment procedures, we will determine which procedures to perform relative to the audit. All of our audits are customized by client helping to ensure a complete, effective, and efficient audit. The audit senior and two accounting professionals will perform this phase with oversight from the audit director and partner. We estimate this phase will take 50 hours. Year-end phase II – reporting/audit conclusion: During this phase of the audit, our principal objectives will be as follows:  Evaluate whether financial statements, taken as a whole, are free from material misstatement.  Form an opinion and issue the audit report. In order to achieve the desired objectives of this phase of the audit, we will:  Meet with Chief Financial Officer and key accounting personnel to summarize results of fieldwork and review significant findings, if any.  Determine whether, based on our substantive testing and other procedures, the financial statements, taken as a whole, are free of material misstatement. This will provide the basis for our opinion.  Review all audit work-papers by the engagement partner and manager to ensure that the audit was performed in accordance with the required standards (GAAS, GAGAAS, etc.).  Prepare drafts of all required reports by the agreed upon dates.  Conduct an independent review of financial statements draft by firm’s technical review partner.  Issue all reports by agreed upon date. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Specific audit strategy (audit approach/scope of work) (continued) -12-  Attend audit committee and Board meeting as necessary. The audit senior and one accounting professional will perform this phase with oversight from the audit partner. We estimate this phase will take 25 hours. Sample sizes Our sample sizes will be determined in accordance with the AICPA Audit and Accounting Guide, Audit Sampling. Our methods are designed to provide the most audit coverage without expending excess time. Our sample sizes will depend upon our preliminary assessment of control risk, as well as our planned substantive testing and analytical procedures. Computer technology in the audit Our firm has adopted a paperless audit approach. Using our engagement software, all team members are linked to each other using a local router which enables them to share information at an almost real time speed. In addition, once your trial balances are entered into our software (your financial statements as well), we are able to observe your statements in the field allowing us to notice any variances and deal with them at your office. With this in mind, we would prefer all audit information in an electronic format, particularly trial balances and general ledgers. If electronic formatting is not available, all audit teams have laptops, portable scanners, and printers while on location at the client’s place of business. In addition, we can access our accounting and auditing resources through either a wireless or wired internet connection. Analytical procedures Analytical review procedures will be used throughout the audit of the District. During the interim phase of our audit, current and prior year unadjusted balances will be compared to determine areas that may need additional analysis; we will also compare current year actual amounts to the District’s annual budget. During the final phase of our audit, we will perform procedures similar to those mentioned above as well as compare certain financial ratios for current and prior years. Certain “reasonableness” tests will also be performed. Finally, after the completion our fieldwork, we will compare current and prior year audited balances, keeping in mind expected relationships obtained from our knowledge of the District and various other entities. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Specific audit strategy (audit approach/scope of work) (continued) -13- Approach in determining applicable laws and regulations As governmental auditors, we realize the importance of laws and regulations in planning an audit of a local government agency. As part of our audit process, our audit team will obtain an understanding of the laws that will have a direct and material effect on the District's financial statements. In determining which laws and regulations are applicable to the District's financial statement audit, we will consult the following sources:  AICPA Audit and Accounting Guide, Audits of State and Local Governments  California Code of Regulations Minimum Audit Requirements and Reporting Guidelines for Special Districts  State of California Water Code  U. S. Government Accountability Office’s Government Auditing Standards (The Yellow Book), 2011 Revision  Applicable contracts/grants of the Costa Mesa Sanitary District  The Single Audit Act Amendments of 1996  Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations  OMB Circular A-87, Cost Principles for State and Local Governments  OMB’s Circular A-133, Compliance Supplement After consulting the applicable sources, we will design our audit to provide reasonable assurance of detecting material instances of noncompliance. Approach in drawing samples for compliance testing Our approach to be taken in drawing audit samples for purposes of tests of compliance will depend on the number of transactions, the amounts of financial assistance provided (as applicable) and the District’s internal controls over its respective programs. We will select samples that will provide sufficient evidence of the District’s compliance with the laws and regulations that will have a material effect on compliance with laws and regulations. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Specific audit strategy (audit approach/scope of work) (continued) -14- Understanding of internal control Our approach to obtaining an understanding of the District’s internal control over financial reporting will be performed in accordance with professional standards as promulgated by the American Institute of Certified Public Accountants - our understanding will include the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. Our approach is as follows: Control Environment: Through inquiry of the District's personnel, prompted by questionnaires, personal knowledge, and review of the minutes of the District board meetings, we will obtain an understanding of management’s and the District board’s attitudes, awareness and actions concerning the control environment, focusing on the substance of the controls rather than their form. Risk Assessment: Again, through inquiry of the District's personnel and the use of questionnaires, we will obtain sufficient knowledge of the District's risk assessment process to understand how management considers risks relevant to financial reporting objectives and decides upon actions to address those risks. This will include understanding how management identifies risks, estimates the significance of these risks, assesses the likelihood of their occurrence, and relates them to financial reporting. Control Activities: Certain procedures will be documented during our analysis of the control environment and the accounting system. However, many specific control procedures will still need to be documented (and walk-through(s) performed) that will focus primarily on the District's significant transaction cycles. As mentioned above, we will test the District's control procedures which we intend to rely on for safeguarding assets from unauthorized use or disposition and detecting/preventing unauthorized transactions. Any flow charts, organizational charts, and any other manuals, programs and financial and management information systems will be analyzed during this process. Information and Communication: Again, through inquiry of the District's personnel, we will identify the major types of transactions (and significant transaction classes) processed by the District. Next, we will become familiar with the treatment of those transactions, including how the transactions are initiated, the related accounting records and the manner of processing the transactions. Finally, we will obtain an understanding of the District's financial reporting process used to prepare financial reports, including the approaches used to make accounting estimates and disclosures. Monitoring: With the use of questionnaires we will obtain sufficient knowledge of the major types of activities the District uses to monitor internal control over financial reporting. We will also determine how those activities are used to initiate corrective actions. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Specific audit strategy (audit approach/scope of work) (continued) -15- Evaluation of internal controls and management letter comments During our audit, we will consider the District’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Our consideration of internal control is not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. There are three classifications of internal control deficiencies. We will work carefully with your staff to ensure the correct classification of any identified internal control deficiencies. The three classifications are as follows:  Control deficiency – a minor internal control deficiency that can be communicated either verbally or in writing to management.  Significant deficiency – a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance, and must be communicated in writing.  Material weakness – a deficiency, or a combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis, and must be communicated in writing to those charged with governance. When we prepare internal control recommendations, we obtain a thorough understanding of the specific circumstances surrounding the finding, and discuss the matters with management prior to drafting the letter. We work with your staff to ensure that the recommendation is reasonable and practical to implement. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Specific audit strategy (audit approach/scope of work) (continued) -16- Work plan Audit schedule Proposed timing Auditor Transition Schedule to meet with your prior auditor to review their working papers. July 2015 Audit Planning Meet with management for pre-audit planning, and to obtain an understanding of systems, internal controls, and current-year issues. Perform interim audit fieldwork and tests of internal controls. July 2015 Provide management with a detailed listing of items needed to perform the audit, including the timing of when items are needed. July 2015 Audit Fieldwork Send confirmations of cash, investment, and other accounts as deemed necessary. July 2015 Perform substantive audit fieldwork. October 2015 Report Preparation Present draft of financial statements, audit report, and management letter to senior management. October 2015 Issuance of auditor reports. October/ Novmebr 2015 * This timeline is a tentative outline of the key milestones for your audit. It can be modified as appropriate to meet your needs. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Identification of anticipated potential audit problems and Professional services agreement -17- Identification of anticipated potential audit problems One potential problem could be the implementation of GASB Statement No. 68, Accounting and Financial Reporting for Pensions – and amendment of GASB Statement No. 27. Based on information provided by CalPERS, we are expecting them to provide all of the information needed, at a fee to each entity, to implement the new GASB. No one is yet to receive the information, so we are currently waiting for a final sample of the accounting actuarial to be provided by CalPERS (draft samples have been reviewed by us). Once it is clear what will be supplied by CalPERS, we will be able to form a plan, meet with City staff to discuss our plan so the City staff can obtain a clear understanding of the issues, and then assist City staff with the implementation of the statement. Our firm has several members attending various meetings of the California Society of CPA’s Government Accounting and Auditing Committee allows us to keep abreast of the latest developments in implementing the new standard. We will be able to provide sample disclosures as well as schedules for tracking the various deferred inflows and outflows required under the statement while assisting in financial statement preparation. Professional services agreement Page 5, Section 9 of the standard Professional Services Agreement indicates the “District shall own all work product prepared in the course of providing the services under this agreement.” US Auditing Standards, AU-C Section 230, Audit Documentation states, in part, “Audit documentation is the property of the auditor.” We would need a wording change in the agreement so it reads in accordance with US Auditing Standards. COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Resumes of key engagement personnel -18- Scott W. Manno, CPA, CGMA Engagement Partner Professional experience Mr. Manno began his career with Thomas, Bigbie and Smith in 1995. He spent six years with the firm primarily working on audits of municipalities, special districts and redevelopment agencies as well as various non-profit organizations. He joined Rogers, Anderson, Malody & Scott, LLP in July 2001. Education / licenses Bachelor of Science degree from California State University, San Bernardino Certified Public Accountant – State of California Chartered Global Management Accountant – American Institute of Certified Public Accountants Related professional experience Governmental agencies that Mr. Manno has served include the following: Vista Irrigation District Idyllwild Water District Western Municipal Water District Helix Water District East Valley Water District Valley Sanitary District Rincon del Diablo Municipal Water District Valley Water Company San Bernardino Valley Municipal Water District Crestline Village Water District Idyllwild Water District Pine Cove Water District Helendale Community Services District Twentynine Palms Water District Mr. Manno has completed approximately 132 hours of continuing professional education courses over the past two years of which the following select courses are relevant to this engagement:  Association of Certified Fraud Examiners, How to Detect and Prevent Financial Statement Fraud  American Institute of Certified Public Accountants, Frequent Frauds in Government  American Institute of Certified Public Accountants, Governmental Accounting and Reporting Professional affiliations Mr. Manno is a member of the following organizations:  American Institute of Certified Public Accountants (AICPA)  California Society of Certified Public Accountants (CSCPA)  Association of Certified Fraud Examiners (ACFE)  Association of Government Accountants (AGA)  Government Finance Officers Association (GFOA)  California Special Districts Association (CSDA)  California Society of Municipal Finance Officers (CSMFO) COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Resumes of key engagement personnel (continued) -19- Terry P. Shea, CPA Quality Control Partner Professional experience Mr. Shea began his career with Thomas, Byrne and Smith in 1981. He spent six years with the firm primarily working on audits of municipalities, special districts, redevelopment and other governmental agencies. He joined Rogers, Anderson, Malody & Scott, LLP in 1987 and has completed governmental audits including municipalities and has provided financial consulting services for various cities. Education Bachelor of Arts degree from California State University, Fullerton Certified Public Accountant – State of California Related professional experience Governmental agencies that Mr. Shea has served include the following (*includes enterprise fund accounting): City of El Cajon* City of Redondo Beach* City of Goleta City of Grand Terrace* City of Loma Linda* Joshua Basin Water District City of Twentynine Palms City of Rosemead City of Riverside* City of Corona* City of San Jacinto* City of La Verne* City of Norco* Crestline Lake Arrowhead City of La Mesa* City of Mission Viejo* Water Agency Jurupa Comm. Services District Ventura Regional Sanitation District Yucaipa Valley Water District Town of Yucca Valley S.B. County Special Districts* Mr. Shea served as the Interim Finance Director for the City of Perris from July 1998 to October 2001. He currently serves as the Contract Finance Director for two Riverside County Cities and one Los Angeles County City. Continuing professional education Mr. Shea has completed approximately 80 hours of continuing professional education courses in the past three years, of which, the following select courses are relevant to this engagement:  Thomson Reuters, Audits of State and Local Governments  American Institute of Certified Public Accountants, Foundations in Governmental Accounting  California CPA Education Foundation, Governmental Auditing Skills  American Institute of Certified Public Accountants, Governmental and Not-for Profit Conference Professional affiliations Mr. Shea is a member of the following professional organizations:  American Institute of Certified Public Accountants (AICPA)  California Society of Certified Public Accountants (CSCPA)  Government Finance Officers Association (GFOA)  California Society of Municipal Finance Officers (CSMFO) COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Resumes of key engagement personnel (continued) -20- Brad A. Welebir, CPA, MBA Audit Director Professional experience Mr. Welebir joined Rogers, Anderson, Malody & Scott, LLP in January 2004. He works primarily on audits of governmental agencies, small to mid-sized businesses, and nonprofit organizations. Prior to joining our firm, he began his career with Sam’s Club, where he was the operations manager. He then worked for La Sierra Academy as an accountant. Education Masters of Business Administration – Accounting Emphasis from California State University, Fullerton in June 2003 Bachelor of Arts in Business Administration from La Sierra University in 1996 Certified Public Accountant – State of California Related professional experience Organizations that Mr. Welebir has served include the following: Vista Irrigation District Western Municipal Water District Crestline Village Water District Lake Elsinore & San Jacinto Watersheds Authority San Bernardino Municipal Water District Running Springs Water District Santa Ana Watershed Project Authority West Valley Water District Continuing professional education Mr. Welebir has completed 81 hours of continuing professional education courses in the past two years of which the following select courses are relevant to this engagement:  Thomson Reuters, Audits of State and Local Governments  American Institute of Certified Public Accountants, Foundations in Governmental Accounting  California Society of CPAs Education Foundation, Governmental Accounting and Auditing Update  American Institute of Certified Public Accountants, Applying A-133 to Nonprofit and Governmental Organizations Professional affiliations Mr. Welebir is a member of the following professional organizations:  American Institute of Certified Public Accountants (AICPA)  California Society of Certified Public Accountants (CSCPA) COSTA MESA SANITARY DISTRICT PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Resumes of key engagement personnel (continued) -21- Nathan Statham, CPA, MBA Senior Accountant Professional Experience Mr. Statham joined Rogers, Anderson, Malody & Scott, LLP in 2012. He works primarily on audits of governmental agencies, small to mid-sized businesses, and nonprofit organizations. Prior to joining our firm, he worked in the real estate finance industry. Education / licenses Masters of Business Administration – Finance Emphasis from California State University, San Bernardino Bachelor of Arts in Business Administration from California State University, San Bernardino Certified Public Accountant – State of California Related Professional Experience A sample of governmental entities that Mr. Statham has served include the following (*includes enterprise fund accounting): City of San Juan Capistrano City of Redondo Beach* City of Sierra Madre* City of El Cajon* City Rosemead* City of Fillmore* Western Municipal Water District* Ventura County Public Finance Authority* Inland Empire Resource Conservation District Crestline Village Water District* City of Poway* Santa Ana Watershed Association* Continuing Professional Education Mr. Statham has completed over 120 hours of continuing professional education courses in the past 3 years of which the following select courses are relevant to this engagement:  California Society of CPAs Education Foundation, Governmental Accounting and Auditing Update  American Institute of Certified Public Accountants, Single Audit Advanced Concepts  Governmental Accounting Standards Board, Other Postemployment Benefits Professional Affiliations Mr. Statham is a member of the following professional organizations:  American Institute of Certified Public Accountants (AICPA)  California Society of Certified Public Accountants (CSCPA) Attachment B Current governmental clients CSMFO/ GFOA Client Years Served Awards City of Norco 06/30/04 to 06/30/14 Yes City of Grand Terrace 06/30/04 to 06/30/14 City of El Cajon 06/30/07 to 06/30/14 Yes City of Fillmore 06/30/08 to 06/30/14 Town of Yucca Valley 06/30/08 to 06/30/14 Yes City of San Juan Capistrano 06/30/11 to 06/30/14 Yes City of La Verne 06/30/11 to 06/30/14 Yes City of San Jacinto 06/30/11 to 06/30/14 City of Twentynine Palms 06/30/11 to 06/30/14 Yes City of Chino 06/30/11 to 06/30/14 Yes City of La Mesa 06/30/11 to 06/30/14 City of Rosemead 06/30/11 to 06/30/14 Yes City of Moorpark 06/30/12 to 06/30/14 Yes City of Mission Viejo 06/30/12 to 06/30/14 Yes City of Capitola 06/30/12 to 06/30/14 Yes City of Redondo Beach 06/30/12 to 06/30/14 Yes City of Sierra Madre 06/30/12 to 06/30/14 City of Loma Linda Crestline Village Water District 04/30/96 to 04/30/14 Crestline-Lake Arrowhead Water 06/30/98 to 06/30/14 San Bdno Valley Muni Water Dist 06/30/04 to 06/30/14 Ventura Regional Sanitation District 06/30/07 to 06/30/14 Yes Saticoy Sanitary District 06/30/07 to 06/30/14 Helendale CSD 06/30/10 to 06/30/14 Pine Cove Water District 06/30/10 to 06/30/14 Western Municipal Water District 06/30/11 to 06/30/14 Yes WRCRWA 06/30/11 to 06/30/14 Vista Irrigation District 06/30/11 to 06/30/14 Yes Idyllwild Water District 06/30/11 to 06/30/14 Helix Water District 06/30/12 to 06/30/14 Yes 29 Palms Water District 06/30/12 to 06/30/14 Big Bear Area Regional Wastewater 06/30/12 to 06/30/14 Yes Inland Empire Resource Cons Dist 06/30/04 to 06/30/14 Rossmoor CSD 06/30/05 to 06/30/14 Rim of the World Park & Rec Dist 06/30/06 to 06/30/14 Ventura County Regional Energy 06/30/07 to 06/30/14 Heartlands Communications Fac Auth 06/30/07 to 06/30/14 Heartlands Fire Training Auth 06/30/07 to 06/30/14 Santa Ana Watershed Assoc 12/31/09 to 12/31/12 Idyllwild Fire Protection District 06/30/11 to 06/30/14 Attachment B Capistrano Bay CSD 06/30/13 to 06/30/14 Ventura County Public Fin Auth 06/30/12 to 06/30/14 CSUSB - Student Union 06/30/05 to 06/30/14 CSUSB - Associated Students Incorp 06/30/10 to 06/30/14 CSUSB - Philanthropic Foundation 06/30/11 to 06/30/14 CSUSB - University Enterprise Corp 06/30/11 to 06/30/14 Our firm also provides contract Finance Director services/accounting support for the following entities: Running Springs Water District City of Canyon Lake City of Eastvale City of Rolling Hills Attachment C Costa Mesa Sanitary District Cost proposal Audit fees The annual fee for the audit of each fiscal year 2014/15, 2015/16, 2016/17, 2017/18 and 2018/19 shall not exceed the following: 2014/15 2015/16 2016/17 2017/18 2018/19 Total all-inclusive maximum price 9,695$ 9,695$ 10,070$ 10,070$ 10,070$ Certification: Scott Manno, CPA, CGMA, Partner, is entitled to represent the firm, empowered to submit the bid, and authorized to sign a contract with the District. Attachment C Standard Quoted Hourly Hourly Rates Rates Hours Total Partner 260$ 250$ 4 1,000$ Manager 195 185 3 555 Senior 145 135 20 2,700 Staff 85 80 68 5,440 95 Total for services described in RFP 9,695 Out-of-pocket expenses - Meals and lodging - Transportation - Other (specify):- Total all-inclusive maximum price fiscal year 2015 audit 9,695$ Costa Mesa Sanitary District Schedule of fees and expenses For the fiscal year ending June 30, 2015 Attachment C Standard Quoted Hourly Hourly Rates Rates Hours Total Partner 265$ 250$ 4 1,000$ Manager 195 185 3 555 Senior 145 135 20 2,700 Staff 90 80 68 5,440 95 Total for services described in RFP 9,695 Out-of-pocket expenses - Meals and lodging - Transportation - Other (specify):- Total all-inclusive maximum price fiscal year 2016 audit 9,695$ Costa Mesa Sanitary District Schedule of fees and expenses For the fiscal year ending June 30, 2016 Attachment C Standard Quoted Hourly Hourly Rates Rates Hours Total Partner 265$ 255$ 4 1,020$ Manager 195 190 3 570 Senior 145 135 20 2,700 Staff 90 85 68 5,780 95 Total for services described in RFP 10,070 Out-of-pocket expenses - Meals and lodging - Transportation - Other (specify):- Total all-inclusive maximum price fiscal year 2017 audit 10,070$ Costa Mesa Sanitary District Schedule of fees and expenses For the fiscal year ending June 30, 2017 Attachment C Standard Quoted Hourly Hourly Rates Rates Hours Total Partner 265$ 255$ 4 1,020$ Manager 195 190 3 570 Senior 145 135 20 2,700 Staff 90 85 68 5,780 95 Total for services described in RFP 10,070 Out-of-pocket expenses - Meals and lodging - Transportation - Other (specify):- Total all-inclusive maximum price fiscal year 2018 audit 10,070$ Costa Mesa Sanitary District Schedule of fees and expenses For the fiscal year ending June 30, 2018 Attachment C Standard Quoted Hourly Hourly Rates Rates Hours Total Partner 265$ 255$ 4 1,020$ Manager 195 190 3 570 Senior 145 135 20 2,700 Staff 90 85 68 5,780 95 Total for services described in RFP 10,070 Out-of-pocket expenses - Meals and lodging - Transportation - Other (specify):- Total all-inclusive maximum price fiscal year 2019 audit 10,070$ Costa Mesa Sanitary District Schedule of fees and expenses For the fiscal year ending June 30, 2019