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HomeMy WebLinkAbout04-15-25 F&A Committee Packet 1 OTAY WATER DISTRICT FINANCE AND ADMINISTRATION COMMITTEE MEETING and SPECIAL MEETING OF THE BOARD OF DIRECTORS 2554 SWEETWATER SPRINGS BOULEVARD SPRING VALLEY, CALIFORNIA BOARDROOM TUESDAY APRIL 15, 2025 12:00 P.M. This is a District Committee meeting. This meeting is being posted as a special meeting in order to comply with the Brown Act (Government Code Section §54954.2) in the event that a quorum of the Board is present. Items will be deliberated, however, no formal board actions will be taken at this meeting. The committee makes recommendations to the full board for its consideration and formal action. AGENDA 1. ROLL CALL 2. PUBLIC PARTICIPATION – OPPORTUNITY FOR MEMBERS OF THE PUBLIC TO SPEAK TO THE BOARD ON ANY SUBJECT MATTER WITHIN THE BOARD’S JURISDICTION INCLUDING AN ITEM ON TODAY’S AGENDA DISCUSSION ITEMS 3. ADOPT RESOLUTION NO. 4453 AMENDING SECTION 25 OF THE DISTRICT’S CODE OF ORDINANCES TO INCORPORATE “ESTABLISHING A PROCEDURE FOR RATEPAYER OBJECTIONS TO PROPOSED WATER AND SEWER FEES AND CHARGES” (KEVIN KOEPPEN) [5 MINUTES] 4. AUTHORIZE THE GENERAL MANAGER TO ENTER INTO A CONTRACT WITH U.S. BANK FOR BANKING SERVICES, INCLUDING FIXED FEE SCHEDULE, FOR A PERIOD OF UP TO FIVE YEARS (KEVIN KOEPPEN) [5 MINUTES] 5. RECEIVE THE DISTRICT’S INVESTMENT POLICY, POLICY NO. 27 OF THE DISTRICT’S CODE OF ORDINANCES, FOR REVIEW AND RE-DELEGATE AU- THORITY FOR ALL INVESTMENT RELATED ACTIVITIES TO THE CHIEF FI- NANCIAL OFFICER, IN ACCORDANCE WITH GOVERNMENT CODE SECTION 53607 (KEVIN KOEPPEN) [5 minutes] 6. DEMONSTRATION OF THE DISTRICT’S INTERACTIVE VOICE RESPONSE PHONE SYSTEM (CATHY BARNHILL) [15 MINUTES] 2 7. ADJOURNMENT BOARD MEMBERS ATTENDING: Gary Croucher, Chair Jose Lopez All items appearing on this agenda, whether or not expressly listed for action, may be de- liberated and may be subject to action by the Board. The agenda, and any attachments containing written information, are available at the Dis- trict’s website at www.otaywater.gov. Written changes to any items to be considered at the open meeting, or to any attachments, will be posted on the District’s website. Copies of the agenda and attachments are also available by contacting the District Secretary at (619) 670-2253. If you have any disability which would require accommodations to enable you to participate in this meeting, please call the District Secretary at 670-2253 at least 24 hours prior to the meeting. Certification of Posting I certify that on April 11, 2025, I posted a copy of the foregoing agenda near the regular meeting place of the Board of Directors of Otay Water District, said time being at least 24 hours in advance of the meeting of the Board of Directors (Government Code Section §54954.2). Executed at Spring Valley, California on April 11, 2025. /s/ Tita Ramos-Krogman, District Secretary STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: May 7, 2025 SUBMITTED BY: Kevin Koeppen Assistant Chief of Finance PROJECT: Various DIV. NO.ALL APPROVED BY: Joe Beachem, Chief of Finance Jose Martinez, General Manager SUBJECT: Adopt Resolution No. 4453 Amending Section 25 of the District’s Code of Ordinances to incorporate “Establishing a Procedure for Ratepayer Objections to Proposed Water and Sewer Fees and Charges” GENERAL MANAGER’S RECOMMENDATION: That the Board Adopt Resolution No. 4453 amending Section 25 of the District’s Code of Ordinances to incorporate “Establishing a Procedure for Ratepayer Objections to Proposed Water and Sewer Fees and Charges.” PURPOSE: The purpose of this item is to request that the Board adopt Resolution No. 4453 amending Section 25 of the District’s Code of Ordinances to incorporate “Establishing a Procedure for Ratepayer Objections to Proposed Water and Sewer Fees and Charges.” ANALYSIS: Proposition 218 established procedural requirements and limitations that agencies must follow when adopting property-related fees for water or sewer service. Assembly Bill 2257 (2024) authorizes agencies to adopt a procedure that requires any legal objections to a fee structure to be timely made in writing and allows the District to AGENDA ITEM 3 2 respond to and resolve any objections prior to the Board adopting proposed rates. Adopting this procedure will protect the District against unanticipated legal challenges to its fee structure and will ensure a clear administrative record of the basis for, and any legal objections to, the fee structure. The District’s current budgeting and rate-setting process includes adopting water and sewer fees and charges in accordance with procedures outlined in Article XIII D of the California Constitution, commonly referred to as “Proposition 218.” Proposition 218 establishes certain procedural requirements and substantive limitations that local public agencies must follow to adopt a property-related fee, charge, or assessment (“fee”) for water or sewer service. Staff recommends that the Board adopt Resolution No. 4453, which establishes an exhaustion of administrative remedies procedure (“exhaustion procedure”) consistent with Assembly Bill No. 2257 (2024) (chaptered at Government Code sections 53759.1 and 53759.2). The exhaustion procedure allows ratepayers to raise legal objections to a proposed fee structure to the District’s attention early in the fee consideration process, providing the District with an opportunity to address or resolve any objections before the District’s Board of Directors makes a final decision on whether to adopt a proposed fee pursuant to Proposition 218. The exhaustion procedure requires that a customer present any legal objections to the fee prior to that fee’s adoption to preserve any legal right to later pursue legal action against the District regarding the fee structure. Under the exhaustion procedure, the District will generally: • Notify the public of the amount of the proposed fee; • Make publicly available (including on the District’s website) the District’s written basis for the proposed fee; • Provide a 45-day period for ratepayers to review the proposed fee and its basis and make any legal objections; • Require that any legal objection be submitted in writing to the District and specify the grounds for alleged noncompliance with Proposition 218; and • Require that the District consider and respond in writing to any timely-submitted legal objections prior to the close of the protest hearing required under Proposition 218. In connection with the District’s consideration of water or sewer rate increases, the Board will determine at the hearing whether: 3 • The written objections and the District’s response warrant clarifications to the proposed fee or assessment or the Cost of Service Report; • The proposed fee or assessment should be reduced; • Further review of the Cost of Service Report and proposed fee or assessment is necessary before making a determination on whether clarification or reduction is needed; and • The protest hearing or ballot tabulation hearing, as required under Sections 4 or 6 of Article XIII D of the California Constitution, should proceed. Approximately 15 days will be added to the 45-day window required under the District’s traditional Proposition 218 notice and protest procedures. These additional days will allow for time to respond in writing to all written objections, as required under AB 2257. Adopting this procedure will protect the District against unanticipated legal challenges to its fee structure and will ensure a well-documented administrative record of the basis for, and any legal objections to, the fee structure. FISCAL IMPACT: Joe Beachem, Chief Financial Officer None STRATEGIC GOAL: The District ensures its continued financial health through long-term financial and debt planning. LEGAL IMPACT: None Attachments: Attachment A – Committee Action Attachment B – Resolution No. 4453 Exhibit I Strike-through Section 25 Exhibit II Proposed Section 25 ATTACHMENT A SUBJECT/PROJECT: Adopt Resolution No. 4453 Amending Section 25 of the District’s Code of Ordinances to incorporate “Establishing a Procedure for Ratepayer Objections to Proposed Water and Sewer Fees and Charges” COMMITTEE ACTION: RESOLUTION NO. 4453 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE OTAY WATER DISTRICT TO AMEND SECTION 25 OF THE DISTRICT’S CODE OF ORDINANCES ESTABLISHING A PROCEDURE FOR RATEPAYER LEGAL OBJECTIONS TO PROPOSED WATER AND SEWER FEES AND CHARGES WHEREAS, the Otay Water District Board of Directors has been presented with a resolution “ESTABLISHING A PROCEDURE FOR RATEPAYER LEGAL OBJECTIONS TO PROPOSED WATER AND SEWER FEES AND CHARGES” authorizing the establishment of an administrative remedies procedure (“exhaustion procedure”); and WHEREAS, the Otay Water District is a Municipal Water District (“District”), formed pursuant to Water Code Section 711 et seq. and provides water and sewer service to its retail customers; and WHEREAS, California law requires that certain changes to retail water and sewer fees and charges be adopted in accordance with procedures outlined in Article XIII D, of the California Constitution, commonly referred to as “Proposition 218;" and WHEREAS, Proposition 218 establishes certain procedural requirements and substantive limitations that a local public agency must follow to adopt a property-related fee, charge, or assessment (“fee”) for water or sewer service; and Attachment B WHEREAS, this resolution is intended to adopt an exhaustion procedure consistent with Assembly Bill No. 2257 (2024) (chaptered at Government Code sections 53759.1 and 53759.2). The exhaustion procedure allows ratepayers to bring a legal objection regarding the proposed fee to the District’s attention early in the fee consideration process, and provides an opportunity for the District to address or resolve any objections before the District’s Board of Directors makes a final decision on whether to adopt a proposed fee pursuant to Proposition 218. The exhaustion procedure requires ratepayers to participate in the pre-adoption objection process in order to preserve a legal right to sue the District regarding the fee structure. WHEREAS, the proposed exhaustion procedure will generally require the District to: notify the public of the amount of the proposed fee, make the District’s written basis for the proposed fee publicly available (including on the District’s website), provide 45 days for any ratepayer to review the proposed fee and its basis and make any legal objection, require any such objection to be in a writing to the District that specifies the grounds for alleged noncompliance with Proposition 218, and require the District to consider and respond in writing to timely submitted objections prior to the close of the protest hearing required under Proposition 218; and WHEREAS, the Otay Water District Board of Directors has been presented with an amended Section 25 of the District’s Code of Ordinances for the conditions for water service of the Otay Water District; and WHEREAS, the amended Section 25 has been reviewed and considered by the Board, and has determined that it is in the interest of the District to adopt the amended Section 25; and WHEREAS, the strike-through copy of the proposed policy is attached as Exhibit I to this resolution; and NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED by the Board of Directors of the Otay Water District that the amended Section 25, attached as Exhibit II, is hereby adopted and the following is ordered: 1.The District Board hereby adopts the exhaustion of administrative remedies procedure contained in Government Code section 53759.1(c), as further described below. 2.In connection with the District’s consideration of water or sewer rate increases, the District Board hereby directs the staff to take the following actions: a.Public Hearing Date. Establish a date certain for a public hearing on any proposed water or sewer rates, at which hearing the staff shall present a summary of any written legal objections from the public during the objection period and responses from staff to those objections. The Board may consider any protests to the proposed fee increases on the same or a different date, but only after considering all objections and responses. The Board may continue the hearing from time-to-time in order to provide additional time for consideration of, and responses to, any timely- submitted legal objections and/or protests. b.Cost of Service Report. Make available to the public the written basis for the proposed fee or assessment (the “Cost of Service Report”) by: i.posting it on the District’s website, ii.making it available at the headquarters of the District, and iii.mailing it to any property owner upon request. c.Objection Period. Establish a time frame for an “objection period” of not less than 45 days between mailing of the notice described below and the public hearing, during which period the public may submit a written legal objection to any aspect of the Cost of Service Report. d.Public Notice. Notify the public in writing of the availability of the Cost of Service Report in the notice sent pursuant to subdivision (c) of Section 4 or paragraph (1) of subdivision (a) of Section 6 of Article XIII D of the California Constitution, and include in that notice: i.a prominently displayed statement that all written legal objections must be submitted within the written objection period and that a failure to timely object in writing bars any right to challenge that fee or assessment through a legal proceeding; and ii.a prominently displayed description of all substantive and procedural requirements for submitting a legal objection to the proposed fee or assessment; and iii.the process for submitting protests. 3.In connection with the District’s consideration of water or sewer rate increases, the District Board will determine at the hearing: a.Whether the written legal objections and the District’s response warrant clarifications to the proposed fee or assessment or the Cost of Service Report. b.Whether to reduce the proposed fee or assessment. c.Whether to further review the Cost of Service Report and proposed fee or assessment before making a determination on whether clarification or reduction is needed. d.Whether to proceed with the protest hearing or ballot tabulation hearing required under Section 4 or 6 of Article XIII D of the California Constitution. 4.This resolution will take effect immediately and will apply to any proposed water or sewer fees for which notice is provided pursuant to Proposition 218. 5.Pursuant to Government Code sections 53759.1 and 53759.2, a person or entity will be prohibited from bringing a judicial action or proceeding that alleges non-compliance with Proposition 218 for any new, increased, or extended fee adopted by the District, unless that person or entity has timely submitted to the District a written legal objection to that fee that specifies the grounds for the alleged non-compliance. 6.The Board authorizes District staff to take such other and additional actions as may be reasonably necessary to implement the purpose of this resolution and implement the exhaustion procedure. PASSED, APPROVED and ADOPTED by the Board of Directors of the Otay Water District at a board meeting held this 7th day of May 2025, by the following vote: Ayes: Noes: Abstain: Absent: ________________________ President ATTEST: ____________________________ District Secretary APPROVED AS TO FORM: Claire Hervey Collins, Special Counsel Hanson Bridgett LLP 25-1 25 SECTION 25 CONDITIONS FOR WATER SERVICE 25.01 SERVICE AREA Water service shall be furnished by the District only to property within (annexed to) a water improvement district within the District’s service area. Water service to property located outside an improvement district may be furnished only upon prior approval of the Board of Directors. Temporary water service to property located outside an improvement district may be furnished, in accordance with Section 25.03 D.15., upon the approval of the General Manager. 25.02 DEFINITION OF "HCF" AND "UNIT OF WATER" As used in the Code the terms "HCF" and "unit of water" are interchangeable and each shall mean 100 cubic feet or 748 gallons of water. 25.03 DEFINITIONS OF WATER SERVICE CATEGORIES, WATER RATES, CHARGES AND FEES Water service furnished by the District shall be under the categories of services and at the rates, charges and fees as set forth in Appendix A, Section 25. All District water rates, charges and fees are subject to Board approval of rate increases beginning January 1, 2023 and periodically thereafter through December 31, 2027. The increases shall be the amount sufficient to cover pass-through costs from wholesale water and energy suppliers, and increases in overall non-supplier costs, in addition to increases in pass- through costs, not to exceed the annual increase in the Consumer Price Index-U for the San Diego-Carlsbad Area as of January 31 of the preceding year. Five-year periodic pass–through rate increases or decreases from District wholesalers – All District water rates, charges and fees are subject to periodic rate changes from the District’s public agency wholesalers for a five-year period beginning January 1, 2023 through December 31, 2027. A.Set-up Fees for Accounts A set-up fee shall be charged for each account transferred to another customer. See Appendix A, 25.03 A. for charges. A deposit will be required of all customers who do not own the property to be served. See Appendix A, 25.04 A. for deposit amounts. B.Monthly Fixed MWD & CWA Charges Each potable water service customer shall pay a monthly MWD and CWA fixed system charge, as set forth in Appendix A, 25.03 B. Proceeds of the charge will be used to pay for operating and maintenance costs, including the following: MWD Readiness- Exhibit I 25-2 to-Serve Charge and Capacity Reservation Charge; CWA Infrastructure Access Charge, Customer Service Charge, Emergency Storage Charge, and Supply Reliability Charge. The MWD & CWA charge is based on the size of the water meter(s) in service with the exception of upsizing the meter for individually metered residential fire service, as described in Section 38.03 of the Code. The MWD & CWA charge shall start upon installation of the meter. C.Monthly Fixed System Charges Each water service customer shall pay a monthly fixed system charge, as set forth in Appendix A, 25.03 C. Proceeds of the charge will be used to pay for water system replacement, maintenance, and operation expenses. The system charge is based on the customer class and the size of the water meter(s) in service. For individually metered residential fire service, as outlined in Section 38.03 of the Code, the size and fee would be set based on water use requirements without additional fire capacity. The system charge shall start upon installation of the meter. D.Categories of Water Service The definitions and rates and charges for water service furnished by the District shall be as follows: 1.DOMESTIC RESIDENTIAL WATER (a)Defined as: Water service for single residential and individually metered attached households as well as other domestic uses (other than that provided for in Paragraph 2.(a)). (b) Base Rate: The tiered base rates of water furnished under this category shall be set forth in Appendix A, 25.03 D.1.(b). (c) Monthly system charge: The monthly system charge for water service is set forth in Appendix A, 25.03 C.1. 2.MULTI-RESIDENTIAL WATER (a)Defined as: Master metered water service for multiple residential households, for example, duplexes, townhomes, apartments, and mobile homes. (b)Base Rate: The tiered base rates of water furnished for each dwelling unit in this category shall be as set forth in Appendix A, 25.03 D.2.(b). (c) Monthly system charge: The monthly system charge for water service is set forth in Appendix A, 25.03 C.2. 25-3 3.BUSINESS AND COMMERCIAL WATER (a)Defined as: Potable water service for commercial and industrial establishments. (b)Base Rate: The base rate for water furnished under this category shall be determined as set forth in Appendix A, 25.03 D.3.(b). (c) Monthly system charge: The monthly system charge for water service is set forth in Appendix A, 25.03 C.3. 4.NON-PUBLIC IRRIGATION AND COMMERCIAL AGRICULTURE USING POTABLE WATER (a)Non-public irrigation is potable water service provided solely for irrigation of landscape or landscaping, as defined in Section 0.02 of this Code. (b) Commercial agricultural engaged in the growing or raising of livestock, in conformity with recognized practices of husbandry, for the purpose of commerce, trade or industry, or agricultural horticultural or floricultural products and produced, (i) for human consumption or for the market, or (ii)for the feeding of fowl or livestock produced for human consumption or for the market, or (iii) for feeding fowl or livestock for the purpose of obtaining their products for human consumption or for the market, such products to be grown or raised on a parcel of land having an area of not less than one acre utilized exclusively therefore. (c)Base Rate: The base rate for water furnished under this category shall be determined as set forth in Appendix A, 25.03 D.4.(c). (d) Monthly system charge: The monthly system charge for water service is set forth in Appendix A, 25.03 C.4. 5.PUBLICLY-OWNED WATER (a)Defined as: Potable water service for publicly- owned establishments and/or entities exempt from District property taxes. 25-4 (b)Base Rate: The base rate for water furnished under this category shall be determined as set forth in Appendix A, 25.03 D.5.(b). (c) Monthly system charge: The monthly system charge for water service is set forth in Appendix A, 25.03 C.5. 6.PUBLIC IRRIGATION WATER (a)Defined as: Potable water service provided solely for irrigation of publicly-owned landscape or landscaping as defined in Section 0.02 of this Code and/or entities exempt from District property taxes. (b)Base Rate: The base rate for water furnished under this category shall be determined as set forth in Appendix A, 25.03 D.6.(b). (c) Monthly system charge: The monthly system charge for water service is set forth in Appendix A, 25.03 C.6. 7.CONSTRUCTION WATER (a)Defined as: Potable water service for construction or for temporary purposes pursuant to Section 31 of this Code. (b)The rates for water furnished under this category is set forth in Appendix A, 25.03 D.7.(b). (c)Monthly system charge: The monthly system charge for water service is set forth in Appendix A, 25.03 C.7. 8.RECYCLED WATER – NON-PUBLIC IRRIGATION, CONSTRUCTION, AND CERTAIN NON-IRRIGATION PURPOSES (a)Defined as: Non-potable and recycled water service provided for irrigation of landscaping, as defined in Section 0.02 of the Code, and certain non- irrigation purposes, other than domestic use, in compliance with federal, state, and local laws and regulations regarding use of recycled water. (b)The provisions of this Code, relating to use of recycled water, set forth in Section 26 of the Code, including but not limited to cross-connections and backflow protective devices, shall be strictly enforced in connection with the use of recycled water. 25-5 (c)Base Rate: The base rate for water furnished under this category shall be determined as set forth in Appendix A, 25.03 D.8.(c). (d) Monthly system charge: The monthly system charge for recycled water service is set forth in Appendix A, 25.03 C.8. 9.RECYCLED WATER - COMMERCIAL (a)Defined as: Non-potable and recycled water service provided for commercial customers, as defined in Section 0.02 of the Code, and certain non-irrigation purposes, other than domestic use, in compliance with federal, state and local laws and regulations regarding use of recycled water. (b)The provisions of this Code, relating to use of recycled water, set forth in Section 26 of the Code, including but not limited to cross-connections and backflow protective devices, shall be strictly enforced in connection with the use of recycled water. (c)Base Rate: The base rate for water furnished under this category shall be determined as set forth in Appendix A, 25.03 D.9.(c). (d) Monthly system charge: The monthly system charge for recycled water service is set forth in Appendix A, 25.03 C.8. 10.RECYCLED WATER – PUBLIC IRRIGATION (a)Defined as: Non-potable and recycled water service provided for irrigation of publicly-owned landscaping, as defined in Section 0.02 of the Code, and/or entities exempt from District property taxes, and certain non-irrigation purposes, other than domestic use, in compliance with federal, state and local laws and regulations regarding use of recycled water. (b)The provisions of this Code, relating to use of recycled water, set forth in Section 26 of the Code, including but not limited to cross-connections and backflow protective devices, shall be strictly enforced in connection with the use of recycled water. (c)Base Rate: The base rate for water furnished under this category shall be determined as set forth in Appendix A, 25.03 D.10.(c). 25-6 (d) Monthly system charge: The monthly system charge for recycled water service is set forth in Appendix A, 25.03 C.8. 11.POTABLE INTERIM BUSINESS AND COMMERCIAL WATER (a) Defined as: Potable water service provided by the District on a temporary basis to business and commercial customers in Improvement District 7 (ID 7) pursuant to individual agreements. (b)If capacity fees have not been paid by the customer, the rates for water furnished under this category is set forth in Appendix A, 25.03 D.11.(b). (c)If the customer has paid equivalent capacity and annexation fees, the rates and charges for water furnished under this category shall be the rates set forth in Appendix A, 25.03 D.3.(b). (d)The applicable monthly system charge shall be the same rates charged to customers in the same category of service on a permanent meter basis per Appendix A, 25.03 C.3. (e)Conversion to Permanent Service. At such time as use expires, the customer shall be required to pay all unpaid fees in effect at the time the permanent use is implemented. 12.POTABLE INTERIM NON-PUBLIC IRRIGATION AND COMMERCIAL AGRICULTURE WATER (a) Defined as: Potable water service provided by the District on a temporary basis to non-public irrigation and commercial agriculture customers in Improvement District 7 (ID 7). (b)If capacity fees have not been paid by the customer, the rates for water furnished under this category is set forth in Appendix A, 25.03 D.12.(b). (c)If the customer has paid capacity and annexation fees, the rates and charges for water furnished under this category shall be the rates set forth in Appendix A, 25.03 D.4.(c). (d)The applicable monthly system charge shall be the same rates charged to customers in the same category of service on a permanent meter basis per Appendix A, 25.03 C.4. (e)Conversion to Permanent Service. At such time as 25-7 use expires, the customer shall be required to pay all unpaid fees in effect at the time the permanent use is implemented. 13.TANK TRUCKS (a)Defined as: Water service provided for the filling of tanks on motor vehicles transporting water used for other than earth grading purposes, which service shall be made only through a portable meter issued by the District to a customer specifically for use in accordance with the provisions herein for such service. (b)The rate for metered water furnished under this category is reflected in Appendix A, 25.03.D.13. (b), plus a monthly system charge at the rate set forth in Appendix A, 25.03 C.4. (c)Requirements for Use of Water Meter (1)To receive such service, the customer must make a deposit for the use a water meter furnished by the District. The fee is set forth in Appendix A, 31.03 A.1. (2)Upon termination of the service, the Dis- trict will refund the amount of deposit remaining after making the following deductions: (i)Cost of repairing or replacing the meter, fire hydrant and/or any fittings damaged or lost while in use; and (ii)Unpaid charges for water or other applicable charges. (3)Prior to the end of each six month period following issuance of a meter under this section, or at the request of the District, whichever is earlier, the customer shall return the meter to the District for inspection, repair, or calibration as deemed necessary by the District. (4)Payment for water service under this cate- gory shall be made as follows: (i)The bill shall be based on the amount of water actually used, which shall be determined by the District’s reading of the meter or by a report made by the customer to the District in the manner prescribed by the District. 25-8 (ii) Where the actual amount of water used cannot be determined as provided in (i), the District will issue a bill based on a District estimate of the amount of water used, as determined by the District. Such estimates shall be reconciled with actual amounts used when the customer returns the meter to the District as provided in paragraph 3 above. (iii)Payments shall be made as specified on the bill. 14.WATER SERVICE OUTSIDE DISTRICT BOUNDARIES (a)Defined as: Water service for real property outside the service area of the District. (b)This service will be provided only upon prior approval of the General Manager when there is a surplus of water over and above the existing needs for service in the District. This service is temporary and may be terminated upon written notice from the District. Customers for this service are sometimes referred to as "outside users." (c)Customers applying for this category of service shall pay an application fee as set forth in Appendix A, 25.03 D.14.(c). (d)The rate for metered water furnished under this category shall be charged the rate as described in Appendix A, 25.03 D.14.(d), plus a monthly system charge at the rate set forth in Appendix A, 25.03 C.5. (e)Customers requesting only fire service or a fire hydrant under this category shall be charged a capacity fee based on one (1) EDU for a permanent meter in the improvement district from which the fire service derives its flow, plus a monthly system charge at the rate set forth in Appendix A, 25.03 D.16.(c). 15.WATER SERVICE OUTSIDE AN IMPROVEMENT DISTRICT (a)Defined as: Water service for property located within the boundaries of the District, but not within a water improvement district. Customers for this service are sometimes referred to as "outside users." 25-9 (b)Customers applying for this service shall pay an application fee as set forth in Appendix A, 25.03 D.15.(b). The District will review the application to determine whether the land to be served should be annexed to an improvement district. If it is determined that annexation is not practical, the Board of Directors may authorize service as an outside user. This service will be reviewed periodically until it is determined that the property must be annexed to an improvement district or that service must be terminated. (c) The rate for metered water furnished under this category is as set forth in Appendix A, 25.03 D.15.(c), plus a monthly system charge as set forth in Appendix A, 25.03 C.5. (d)Upon approval of the Board of Directors, a cus- tomer, who has paid all construction costs for facilities necessary to serve the customer's property in lieu of annexation to a water improvement district, shall be exempt from the provision for this category of service. 16.SERVICE FOR FIRE PROTECTION (a)Defined as: Water service provided by the Dis- trict solely to feed fire hydrants or fire sprinkler systems from lines or laterals con- nected to District water mains. (b)The District will not make a charge for the quantity of water used for fire protection purposes. (c)The monthly system charge for this category of service is set forth in Appendix A, 25.03 D.16.(c) for each connection to a District water main made for fire protection service. 17.WATER SERVICE UNDER SPECIAL AGREEMENTS (a)Defined as: Water service provided under express agreements approved by the Board of Directors for service to golf courses and other entities, which service may be curtailed or interrupted by the District under conditions provided in such agreements. (b)For water service under this category the base rate shall be determined on a case-by-case basis. E.Energy Charges for Pumping Water 25-10 In addition to water rates and other charges provided for in this Section 25.03, customers shall be charged an energy pumping charge based on the quantity of water used and the elevation to which the water has been lifted to provide service. 1.Potable Water Energy Pumping Charge: The energy pumping charge for potable water shall be made at the rate set forth in Appendix A, 25.03 E.1. 2.Recycled Water Energy Pumping Charge: The energy pumping charge for recycled water shall be made at the rate set forth in Appendix A, 25.03 E.2. 25.04 DEPOSITS BY LESSEES OR NON-OWNERS OF PROPERTY A.AMOUNT OF DEPOSIT The customer's deposit shall be applied to reduce or satisfy any delinquent payment or other amount due the District at the time of termination of water service to the customer. Any portion of the deposit remaining, after satisfaction of the amount due, shall be refunded to the customer that made the deposit. The deposits listed per Appendix A, 25.04 A. may be waived for a new residential applicant where the applicant demonstrates credit worthiness based upon prior utility payments or a non-delinquent water account for one year or other similar evidence of credit. B.REFUND OF DEPOSIT Where funds have been on deposit for twelve months in a domestic service account and there has been no more than one delinquent payment on that account during that period, the District will apply a credit to the water account in the amount of the deposit. C.LETTER OF CREDIT A letter of credit, in a form approved by the General Manager or Department Head of Finance, may be submitted to the District to satisfy the deposit requirements. 25.05 SERVICE TO SUBSEQUENT CUSTOMERS After a water meter has been installed for a customer and all fees and charges have been paid, water service may be furnished to a subsequent customer through the water meter installed without payment of further charges, except for the set-up fee 25-11 for transferred accounts, payment of delinquent charges for the applicant's service or other deposits that may be required by this Code. 25.06 PUBLIC NOTIFICATION AND LEGAL OBJECTION PROCESS FOR RATE CHANGES California law requires that certain changes to retail water and sewer fees and charges be adopted in accordance with procedures outlined in Article XIII D, of the California Constitution, commonly referred to as “Proposition 218." Additionally, the Otay Water District has established a formal process, an exhaustion of administrative remedies procedure (“exhaustion procedure”) consistent with Assembly Bill No. 2257 (2024) (chaptered at Government Code sections 53759.1 and 53759.2). The exhaustion procedure allows ratepayers to raise legal objections regarding proposed water or sewer rate increases. This process ensures that ratepayers have an opportunity to voice legal objections to a proposed property-related fee, charge, or assessment (“fee”) for water or sewer service, and provides an opportunity for the District to address or resolve any legal objections before the Board of Directors makes a final decision on whether to adopt a proposed fee pursuant to Proposition 218. The exhaustion procedure outlined below provides a structured framework and requires ratepayers to participate in the pre- adoption legal objection process in order to preserve the legal right to bring forward any judicial action or proceeding against the District regarding the fee structure. A.GENERAL DISTRICT REQUIREMENTS PER THE EXHAUSTION PROCEDURE 1.District will notify the public of the amount of the proposed fee by way of the Proposition 218 notice mailed to all customers and/or owners of record, 2.Make the District’s written basis for the proposed fee (including any cost of service report) publicly available (including on the District’s website), 3.Provide 45 days for any ratepayer to review the proposed fee and its basis and make any legal objection, 4.Require any such objection to be in a writing to the District that specifies the grounds for alleged noncompliance with Proposition 218, and 5.Require the District to consider and respond in writing to timely submitted objections prior to the close of the protest hearing required under Proposition 218. B.BOARD ACTIONS AND PUBLIC PARTICIPATION 1.The District Board hereby adopts the exhaustion of administrative remedies procedure contained in 25-12 Government Code section 53759.1(c), as further described below. 2.In connection with the District’s consideration of water or sewer rate increases, the District Board hereby directs the staff to take the following actions: (a)Public Hearing Date. Establish a date certain for a public hearing on any proposed water or sewer rates, at which hearing the staff shall present a summary of any written legal objections from the public during the objection period and responses from staff to those objections. The Board may consider any protests to the proposed fee increases on the same or a different date, but only after considering all objections and responses. The Board may continue the hearing from time-to-time in order to provide additional time for consideration of, and responses to, any timely-submitted legal objections and/or protests. (b)Cost of Service Report. Make available to the public the written basis for the proposed fee or assessment (the “Cost of Service Report”) by: (i)posting it on the District’s website, (ii)making it available at the headquarters of the District, and (iii)mailing it to any property owner upon request. (c)Objection Period. Establish a time frame for an “objection period” of not less than 45 days between mailing of the notice described below and the public hearing, during which period the public may submit a written legal objection to any aspect of the Cost of Service Report. (d)Public Notice. Notify the public in writing of the availability of the Cost of Service Report in the notice sent pursuant to subdivision (c) of Section 4 or paragraph (1) of subdivision (a) of Section 6 of Article XIII D of the California Constitution, and include in that notice: (i)a prominently displayed statement that all written legal objections must be submitted within the written objection period and that a failure to timely 25-13 object in writing bars any right to challenge that fee or assessment through a legal proceeding; and (ii)a prominently displayed description of all substantive and procedural requirements for submitting an objection to the proposed fee or assessment; and (iii)the process for submitting protests. 3.In connection with the District’s consideration of water or sewer rate increases, the District Board will determine at the hearing: (a)Whether the written legal objections and the District’s response warrant clarifications to the proposed fee or assessment or the Cost of Service Report. (b)Whether to reduce the proposed fee or assessment. (c)Whether to further review the Cost of Service Report and proposed fee or assessment before making a determination on whether clarification or reduction is needed. (d)Whether to proceed with the protest hearing or ballot tabulation hearing required under Section 4 or 6 of Article XIII D of the California Constitution. 4.This exhaustion procedure will apply to any proposed water or sewer fees for which notice is provided pursuant to Proposition 218. 5.Pursuant to Government Code sections 53759.1 and 53759.2, a person or entity will be prohibited from bringing a judicial action or proceeding that alleges non-compliance with Proposition 218 for any new, increased, or extended fee adopted by the District, unless that person or entity has timely submitted to the District a written legal objection to that fee that specifies the grounds for the alleged non- compliance. 25-1 25 SECTION 25 CONDITIONS FOR WATER SERVICE 25.01 SERVICE AREA Water service shall be furnished by the District only to property within (annexed to) a water improvement district within the District’s service area. Water service to property located outside an improvement district may be furnished only upon prior approval of the Board of Directors. Temporary water service to property located outside an improvement district may be furnished, in accordance with Section 25.03 D.15., upon the approval of the General Manager. 25.02 DEFINITION OF "HCF" AND "UNIT OF WATER" As used in the Code the terms "HCF" and "unit of water" are interchangeable and each shall mean 100 cubic feet or 748 gallons of water. 25.03 DEFINITIONS OF WATER SERVICE CATEGORIES, WATER RATES, CHARGES AND FEES Water service furnished by the District shall be under the categories of services and at the rates, charges and fees as set forth in Appendix A, Section 25. All District water rates, charges and fees are subject to Board approval of rate increases beginning January 1, 2023 and periodically thereafter through December 31, 2027. The increases shall be the amount sufficient to cover pass-through costs from wholesale water and energy suppliers, and increases in overall non-supplier costs, in addition to increases in pass- through costs, not to exceed the annual increase in the Consumer Price Index-U for the San Diego-Carlsbad Area as of January 31 of the preceding year. Five-year periodic pass–through rate increases or decreases from District wholesalers – All District water rates, charges and fees are subject to periodic rate changes from the District’s public agency wholesalers for a five-year period beginning January 1, 2023 through December 31, 2027. A.Set-up Fees for Accounts A set-up fee shall be charged for each account transferred to another customer. See Appendix A, 25.03 A. for charges. A deposit will be required of all customers who do not own the property to be served. See Appendix A, 25.04 A. for deposit amounts. B.Monthly Fixed MWD & CWA Charges Each potable water service customer shall pay a monthly MWD and CWA fixed system charge, as set forth in Appendix A, 25.03 B. Proceeds of the charge will be used to pay for operating and maintenance costs, including the following: MWD Readiness- Exhibit II 25-2 to-Serve Charge and Capacity Reservation Charge; CWA Infrastructure Access Charge, Customer Service Charge, Emergency Storage Charge, and Supply Reliability Charge. The MWD & CWA charge is based on the size of the water meter(s) in service with the exception of upsizing the meter for individually metered residential fire service, as described in Section 38.03 of the Code. The MWD & CWA charge shall start upon installation of the meter. C.Monthly Fixed System Charges Each water service customer shall pay a monthly fixed system charge, as set forth in Appendix A, 25.03 C. Proceeds of the charge will be used to pay for water system replacement, maintenance, and operation expenses. The system charge is based on the customer class and the size of the water meter(s) in service. For individually metered residential fire service, as outlined in Section 38.03 of the Code, the size and fee would be set based on water use requirements without additional fire capacity. The system charge shall start upon installation of the meter. D.Categories of Water Service The definitions and rates and charges for water service furnished by the District shall be as follows: 1.DOMESTIC RESIDENTIAL WATER (a)Defined as: Water service for single residential and individually metered attached households as well as other domestic uses (other than that provided for in Paragraph 2.(a)). (b) Base Rate: The tiered base rates of water furnished under this category shall be set forth in Appendix A, 25.03 D.1.(b). (c) Monthly system charge: The monthly system charge for water service is set forth in Appendix A, 25.03 C.1. 2.MULTI-RESIDENTIAL WATER (a)Defined as: Master metered water service for multiple residential households, for example, duplexes, townhomes, apartments, and mobile homes. (b)Base Rate: The tiered base rates of water furnished for each dwelling unit in this category shall be as set forth in Appendix A, 25.03 D.2.(b). (c) Monthly system charge: The monthly system charge for water service is set forth in Appendix A, 25.03 C.2. 25-3 3.BUSINESS AND COMMERCIAL WATER (a)Defined as: Potable water service for commercial and industrial establishments. (b)Base Rate: The base rate for water furnished under this category shall be determined as set forth in Appendix A, 25.03 D.3.(b). (c) Monthly system charge: The monthly system charge for water service is set forth in Appendix A, 25.03 C.3. 4.NON-PUBLIC IRRIGATION AND COMMERCIAL AGRICULTURE USING POTABLE WATER (a)Non-public irrigation is potable water service provided solely for irrigation of landscape or landscaping, as defined in Section 0.02 of this Code. (b) Commercial agricultural engaged in the growing or raising of livestock, in conformity with recognized practices of husbandry, for the purpose of commerce, trade or industry, or agricultural horticultural or floricultural products and produced, (i) for human consumption or for the market, or (ii)for the feeding of fowl or livestock produced for human consumption or for the market, or (iii) for feeding fowl or livestock for the purpose of obtaining their products for human consumption or for the market, such products to be grown or raised on a parcel of land having an area of not less than one acre utilized exclusively therefore. (c)Base Rate: The base rate for water furnished under this category shall be determined as set forth in Appendix A, 25.03 D.4.(c). (d) Monthly system charge: The monthly system charge for water service is set forth in Appendix A, 25.03 C.4. 5.PUBLICLY-OWNED WATER (a)Defined as: Potable water service for publicly- owned establishments and/or entities exempt from District property taxes. 25-4 (b)Base Rate: The base rate for water furnished under this category shall be determined as set forth in Appendix A, 25.03 D.5.(b). (c) Monthly system charge: The monthly system charge for water service is set forth in Appendix A, 25.03 C.5. 6.PUBLIC IRRIGATION WATER (a)Defined as: Potable water service provided solely for irrigation of publicly-owned landscape or landscaping as defined in Section 0.02 of this Code and/or entities exempt from District property taxes. (b)Base Rate: The base rate for water furnished under this category shall be determined as set forth in Appendix A, 25.03 D.6.(b). (c) Monthly system charge: The monthly system charge for water service is set forth in Appendix A, 25.03 C.6. 7.CONSTRUCTION WATER (a)Defined as: Potable water service for construction or for temporary purposes pursuant to Section 31 of this Code. (b)The rates for water furnished under this category is set forth in Appendix A, 25.03 D.7.(b). (c)Monthly system charge: The monthly system charge for water service is set forth in Appendix A, 25.03 C.7. 8.RECYCLED WATER – NON-PUBLIC IRRIGATION, CONSTRUCTION, AND CERTAIN NON-IRRIGATION PURPOSES (a)Defined as: Non-potable and recycled water service provided for irrigation of landscaping, as defined in Section 0.02 of the Code, and certain non- irrigation purposes, other than domestic use, in compliance with federal, state, and local laws and regulations regarding use of recycled water. (b)The provisions of this Code, relating to use of recycled water, set forth in Section 26 of the Code, including but not limited to cross-connections and backflow protective devices, shall be strictly enforced in connection with the use of recycled water. 25-5 (c)Base Rate: The base rate for water furnished under this category shall be determined as set forth in Appendix A, 25.03 D.8.(c). (d) Monthly system charge: The monthly system charge for recycled water service is set forth in Appendix A, 25.03 C.8. 9.RECYCLED WATER - COMMERCIAL (a)Defined as: Non-potable and recycled water service provided for commercial customers, as defined in Section 0.02 of the Code, and certain non-irrigation purposes, other than domestic use, in compliance with federal, state and local laws and regulations regarding use of recycled water. (b)The provisions of this Code, relating to use of recycled water, set forth in Section 26 of the Code, including but not limited to cross-connections and backflow protective devices, shall be strictly enforced in connection with the use of recycled water. (c)Base Rate: The base rate for water furnished under this category shall be determined as set forth in Appendix A, 25.03 D.9.(c). (d) Monthly system charge: The monthly system charge for recycled water service is set forth in Appendix A, 25.03 C.8. 10.RECYCLED WATER – PUBLIC IRRIGATION (a)Defined as: Non-potable and recycled water service provided for irrigation of publicly-owned landscaping, as defined in Section 0.02 of the Code, and/or entities exempt from District property taxes, and certain non-irrigation purposes, other than domestic use, in compliance with federal, state and local laws and regulations regarding use of recycled water. (b)The provisions of this Code, relating to use of recycled water, set forth in Section 26 of the Code, including but not limited to cross-connections and backflow protective devices, shall be strictly enforced in connection with the use of recycled water. (c)Base Rate: The base rate for water furnished under this category shall be determined as set forth in Appendix A, 25.03 D.10.(c). 25-6 (d) Monthly system charge: The monthly system charge for recycled water service is set forth in Appendix A, 25.03 C.8. 11.POTABLE INTERIM BUSINESS AND COMMERCIAL WATER (a) Defined as: Potable water service provided by the District on a temporary basis to business and commercial customers in Improvement District 7 (ID 7) pursuant to individual agreements. (b)If capacity fees have not been paid by the customer, the rates for water furnished under this category is set forth in Appendix A, 25.03 D.11.(b). (c)If the customer has paid equivalent capacity and annexation fees, the rates and charges for water furnished under this category shall be the rates set forth in Appendix A, 25.03 D.3.(b). (d)The applicable monthly system charge shall be the same rates charged to customers in the same category of service on a permanent meter basis per Appendix A, 25.03 C.3. (e)Conversion to Permanent Service. At such time as use expires, the customer shall be required to pay all unpaid fees in effect at the time the permanent use is implemented. 12.POTABLE INTERIM NON-PUBLIC IRRIGATION AND COMMERCIAL AGRICULTURE WATER (a) Defined as: Potable water service provided by the District on a temporary basis to non-public irrigation and commercial agriculture customers in Improvement District 7 (ID 7). (b)If capacity fees have not been paid by the customer, the rates for water furnished under this category is set forth in Appendix A, 25.03 D.12.(b). (c)If the customer has paid capacity and annexation fees, the rates and charges for water furnished under this category shall be the rates set forth in Appendix A, 25.03 D.4.(c). (d)The applicable monthly system charge shall be the same rates charged to customers in the same category of service on a permanent meter basis per Appendix A, 25.03 C.4. (e)Conversion to Permanent Service. At such time as 25-7 use expires, the customer shall be required to pay all unpaid fees in effect at the time the permanent use is implemented. 13.TANK TRUCKS (a)Defined as: Water service provided for the filling of tanks on motor vehicles transporting water used for other than earth grading purposes, which service shall be made only through a portable meter issued by the District to a customer specifically for use in accordance with the provisions herein for such service. (b)The rate for metered water furnished under this category is reflected in Appendix A, 25.03.D.13. (b), plus a monthly system charge at the rate set forth in Appendix A, 25.03 C.4. (c)Requirements for Use of Water Meter (1)To receive such service, the customer must make a deposit for the use a water meter furnished by the District. The fee is set forth in Appendix A, 31.03 A.1. (2)Upon termination of the service, the Dis- trict will refund the amount of deposit remaining after making the following deductions: (i)Cost of repairing or replacing the meter, fire hydrant and/or any fittings damaged or lost while in use; and (ii)Unpaid charges for water or other applicable charges. (3)Prior to the end of each six month period following issuance of a meter under this section, or at the request of the District, whichever is earlier, the customer shall return the meter to the District for inspection, repair, or calibration as deemed necessary by the District. (4)Payment for water service under this cate- gory shall be made as follows: (i)The bill shall be based on the amount of water actually used, which shall be determined by the District’s reading of the meter or by a report made by the customer to the District in the manner prescribed by the District. 25-8 (ii) Where the actual amount of water used cannot be determined as provided in (i), the District will issue a bill based on a District estimate of the amount of water used, as determined by the District. Such estimates shall be reconciled with actual amounts used when the customer returns the meter to the District as provided in paragraph 3 above. (iii)Payments shall be made as specified on the bill. 14.WATER SERVICE OUTSIDE DISTRICT BOUNDARIES (a)Defined as: Water service for real property outside the service area of the District. (b)This service will be provided only upon prior approval of the General Manager when there is a surplus of water over and above the existing needs for service in the District. This service is temporary and may be terminated upon written notice from the District. Customers for this service are sometimes referred to as "outside users." (c)Customers applying for this category of service shall pay an application fee as set forth in Appendix A, 25.03 D.14.(c). (d)The rate for metered water furnished under this category shall be charged the rate as described in Appendix A, 25.03 D.14.(d), plus a monthly system charge at the rate set forth in Appendix A, 25.03 C.5. (e)Customers requesting only fire service or a fire hydrant under this category shall be charged a capacity fee based on one (1) EDU for a permanent meter in the improvement district from which the fire service derives its flow, plus a monthly system charge at the rate set forth in Appendix A, 25.03 D.16.(c). 15.WATER SERVICE OUTSIDE AN IMPROVEMENT DISTRICT (a)Defined as: Water service for property located within the boundaries of the District, but not within a water improvement district. Customers for this service are sometimes referred to as "outside users." 25-9 (b)Customers applying for this service shall pay an application fee as set forth in Appendix A, 25.03 D.15.(b). The District will review the application to determine whether the land to be served should be annexed to an improvement district. If it is determined that annexation is not practical, the Board of Directors may authorize service as an outside user. This service will be reviewed periodically until it is determined that the property must be annexed to an improvement district or that service must be terminated. (c) The rate for metered water furnished under this category is as set forth in Appendix A, 25.03 D.15.(c), plus a monthly system charge as set forth in Appendix A, 25.03 C.5. (d)Upon approval of the Board of Directors, a cus- tomer, who has paid all construction costs for facilities necessary to serve the customer's property in lieu of annexation to a water improvement district, shall be exempt from the provision for this category of service. 16.SERVICE FOR FIRE PROTECTION (a)Defined as: Water service provided by the Dis- trict solely to feed fire hydrants or fire sprinkler systems from lines or laterals con- nected to District water mains. (b)The District will not make a charge for the quantity of water used for fire protection purposes. (c)The monthly system charge for this category of service is set forth in Appendix A, 25.03 D.16.(c) for each connection to a District water main made for fire protection service. 17.WATER SERVICE UNDER SPECIAL AGREEMENTS (a)Defined as: Water service provided under express agreements approved by the Board of Directors for service to golf courses and other entities, which service may be curtailed or interrupted by the District under conditions provided in such agreements. (b)For water service under this category the base rate shall be determined on a case-by-case basis. E.Energy Charges for Pumping Water 25-10 In addition to water rates and other charges provided for in this Section 25.03, customers shall be charged an energy pumping charge based on the quantity of water used and the elevation to which the water has been lifted to provide service. 1.Potable Water Energy Pumping Charge: The energy pumping charge for potable water shall be made at the rate set forth in Appendix A, 25.03 E.1. 2.Recycled Water Energy Pumping Charge: The energy pumping charge for recycled water shall be made at the rate set forth in Appendix A, 25.03 E.2. 25.04 DEPOSITS BY LESSEES OR NON-OWNERS OF PROPERTY A.AMOUNT OF DEPOSIT The customer's deposit shall be applied to reduce or satisfy any delinquent payment or other amount due the District at the time of termination of water service to the customer. Any portion of the deposit remaining, after satisfaction of the amount due, shall be refunded to the customer that made the deposit. The deposits listed per Appendix A, 25.04 A. may be waived for a new residential applicant where the applicant demonstrates credit worthiness based upon prior utility payments or a non-delinquent water account for one year or other similar evidence of credit. B.REFUND OF DEPOSIT Where funds have been on deposit for twelve months in a domestic service account and there has been no more than one delinquent payment on that account during that period, the District will apply a credit to the water account in the amount of the deposit. C.LETTER OF CREDIT A letter of credit, in a form approved by the General Manager or Department Head of Finance, may be submitted to the District to satisfy the deposit requirements. 25.05 SERVICE TO SUBSEQUENT CUSTOMERS After a water meter has been installed for a customer and all fees and charges have been paid, water service may be furnished to a subsequent customer through the water meter installed without payment of further charges, except for the set-up fee 25-11 for transferred accounts, payment of delinquent charges for the applicant's service or other deposits that may be required by this Code. 25.06 PUBLIC NOTIFICATION AND LEGAL OBJECTION PROCESS FOR RATE CHANGES California law requires that certain changes to retail water and sewer fees and charges be adopted in accordance with procedures outlined in Article XIII D, of the California Constitution, commonly referred to as “Proposition 218." Additionally, the Otay Water District has established a formal process, an exhaustion of administrative remedies procedure (“exhaustion procedure”) consistent with Assembly Bill No. 2257 (2024) (chaptered at Government Code sections 53759.1 and 53759.2). The exhaustion procedure allows ratepayers to raise legal objections regarding proposed water or sewer rate increases. This process ensures that ratepayers have an opportunity to voice legal objections to a proposed property-related fee, charge, or assessment (“fee”) for water or sewer service, and provides an opportunity for the District to address or resolve any legal objections before the Board of Directors makes a final decision on whether to adopt a proposed fee pursuant to Proposition 218. The exhaustion procedure outlined below provides a structured framework and requires ratepayers to participate in the pre- adoption legal objection process in order to preserve the legal right to bring forward any judicial action or proceeding against the District regarding the fee structure. A.GENERAL DISTRICT REQUIREMENTS PER THE EXHAUSTION PROCEDURE 1.District will notify the public of the amount of the proposed fee by way of the Proposition 218 notice mailed to all customers and/or owners of record, 2.Make the District’s written basis for the proposed fee (including any cost of service report) publicly available (including on the District’s website), 3.Provide 45 days for any ratepayer to review the proposed fee and its basis and make any legal objection, 4.Require any such objection to be in a writing to the District that specifies the grounds for alleged noncompliance with Proposition 218, and 5.Require the District to consider and respond in writing to timely submitted objections prior to the close of the protest hearing required under Proposition 218. B.BOARD ACTIONS AND PUBLIC PARTICIPATION 1.The District Board hereby adopts the exhaustion of administrative remedies procedure contained in 25-12 Government Code section 53759.1(c), as further described below. 2. In connection with the District’s consideration of water or sewer rate increases, the District Board hereby directs the staff to take the following actions: (a) Public Hearing Date. Establish a date certain for a public hearing on any proposed water or sewer rates, at which hearing the staff shall present a summary of any written legal objections from the public during the objection period and responses from staff to those objections. The Board may consider any protests to the proposed fee increases on the same or a different date, but only after considering all objections and responses. The Board may continue the hearing from time-to-time in order to provide additional time for consideration of, and responses to, any timely-submitted legal objections and/or protests. (b) Cost of Service Report. Make available to the public the written basis for the proposed fee or assessment (the “Cost of Service Report”) by: (i) posting it on the District’s website, (ii) making it available at the headquarters of the District, and (iii) mailing it to any property owner upon request. (c) Objection Period. Establish a time frame for an “objection period” of not less than 45 days between mailing of the notice described below and the public hearing, during which period the public may submit a written legal objection to any aspect of the Cost of Service Report. (d) Public Notice. Notify the public in writing of the availability of the Cost of Service Report in the notice sent pursuant to subdivision (c) of Section 4 or paragraph (1) of subdivision (a) of Section 6 of Article XIII D of the California Constitution, and include in that notice: (i) a prominently displayed statement that all written legal objections must be submitted within the written objection period and that a failure to timely 25-13 object in writing bars any right to challenge that fee or assessment through a legal proceeding; and (ii) a prominently displayed description of all substantive and procedural requirements for submitting an objection to the proposed fee or assessment; and (iii) the process for submitting protests. 3. In connection with the District’s consideration of water or sewer rate increases, the District Board will determine at the hearing: (a) Whether the written legal objections and the District’s response warrant clarifications to the proposed fee or assessment or the Cost of Service Report. (b) Whether to reduce the proposed fee or assessment. (c) Whether to further review the Cost of Service Report and proposed fee or assessment before making a determination on whether clarification or reduction is needed. (d) Whether to proceed with the protest hearing or ballot tabulation hearing required under Section 4 or 6 of Article XIII D of the California Constitution. 4. This exhaustion procedure will apply to any proposed water or sewer fees for which notice is provided pursuant to Proposition 218. 5. Pursuant to Government Code sections 53759.1 and 53759.2, a person or entity will be prohibited from bringing a judicial action or proceeding that alleges non-compliance with Proposition 218 for any new, increased, or extended fee adopted by the District, unless that person or entity has timely submitted to the District a written legal objection to that fee that specifies the grounds for the alleged non- compliance. STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: May 7, 2025 SUBMITTED BY: Jon Ravaglioli Finance Manager PROJECT: N/A DIV. NO.ALL APPROVED BY: Kevin Koeppen, Assistant Chief of Finance Joseph R. Beachem, Chief Financial Officer Jose Martinez, General Manager SUBJECT: Authorize the General Manager to Enter Into a Contract With U.S. Bank for Banking Services, Including Fixed Fee Schedule, For a Period of up to Five Years. General Manager’s Recommendation That the Otay Water District (District) Board of Directors approve to authorize the General Manager to enter into a contract with U.S. Bank for banking services, including fixed fee schedule, for a period of up to five years. Committee Action Please see Attachment A. Purpose To obtain Board approval to authorize the General Manager to enter into a contract with U.S. Bank for banking services, including fixed fee schedule, for a period of up to five years. Analysis The District has historically performed recurring reviews of banking pricing and services against the current market to ensure that the AGENDA ITEM 4 2 current banking partner offers competitive pricing and access to modern technologies and products. U.S. Bank has been the District’s banking partner since FY 2023, following its acquisition of MUFG Union Bank and the subsequent transition to U.S. Bank’s systems and operations. Previously, MUFG Union Bank had served as the District’s banking partner since 2006. During that time, staff performed periodic pricing and in-depth service reviews, consistently concluding that the current partner offered the best pricing, range of services, and customer service. In the most recent review, conducted in January 2019 and presented to the Board at the March 6, 2019, Board Meeting, staff recommended that the Board lock in pricing and review services in six years. This report is based on pricing received from a request for quotations conducted by the District in January 2025. Staff is recommending that the District Board of Directors continue the District’s banking partnership with U.S. Bank by authorizing the General Manager to enter into a contract with U.S. Bank for banking services for a period of up to five years. Based on the analysis performed, U.S. Bank is the lowest-cost provider in terms of monthly fees, and the District is satisfied with their overall performance. Additionally, the financial and administrative costs of changing banks, along with the potential for customer disruptions and service risks, further support the recommendation to remain with U.S. Bank. The District also utilizes U.S. Bank as its corporate trust and custody provider under a separate agreement, reinforcing the rationale to remain with U.S. Bank. Quotation Process Staff requested quotes from seven banking institutions. Prospective providers were given instructions for submitting the required fee schedules, along with their qualifications and financials, and were given a one-month deadline. Providers also received a detailed report of the services required by The District. The table below summarizes the banks and their responses to the request for quotation: Institution Response U.S. Bank Response and quote received California Bank and Trust Response and quote received J.P. Morgan Chase Declined to respond 3 Bank of America No response Wells Fargo No response BMO (Bank of the West) No response Banc of California No response For cost comparison purposes, staff evaluated U.S. Bank’s current pricing, U.S. Bank’s updated pricing, and California Bank and Trust’s pricing. Staff also reviewed the pricing of neighboring agencies that utilize banks other than U.S. Bank. Where comparable services could be identified, U.S. Bank was the lower-cost provider. Available Services The District requires a range of banking services, which were outlined in the RFQ document. These include account reconciliation, account analysis, online reporting, wire transfers, lockbox services, availability of funds, payroll services, tax payments, check fraud protection, daylight overdraft protection, and debt services. Both respondents met the District’s service requirements. Banking Facilities As part of the minimum qualifications outlined in the RFQ document, respondents must be chartered banking institutions with full-service branch banking facilities located within the District’s boundaries or within 15 miles of the District offices. Both U.S. Bank (two locations) and California Bank & Trust (one location) have facilities within the District’s boundaries and less than three miles from District headquarters. Level of Customer Service Both the Accounting and Customer Service sections have periodic, direct interactions with U.S. Bank. Neither group reported any dissatisfaction or unresolved service issues. U.S. Bank has been responsive to any issues or inquires and maintains controls over the District’s accounts. Staff is satisfied with U.S. Bank’s service offerings and assigned support personnel. Banking Fees Staff used the fee schedule provided with each quote to estimate annual fees based on an average month of service levels. The quotes from U.S. Bank and California Bank & Trust were then compared to the most recent pricing provided by U.S. Bank in 2023. The results of this analysis are presented in the following table: 4 Institution Estimated Annual Fees U.S. Bank (2023) $74,500 U.S. Bank (2025) $68,000 California Bank & Trust (2025) $110,500 Comparing the quotes received from U.S. Bank and California Bank & Trust, there was a significant cost savings with U.S. Bank, given the average volume of monthly transactions. Comparing the current U.S. Bank quote with the previous U.S Bank quote, pricing decreased by approximately 10%. Given the increase in the Consumer Price Index (CPI) and the rising costs of other services during this period, the decline in proposed banking fees is particularly notable. Additionally, U.S. Bank has agreed to fix the proposed banking fees for the five-year period. Fiscal Impact Joe Beachem, Chief Financial Officer The District’s banking fees will be slightly less than current fees. Based on the analysis performed, staff estimates total banking service fees to be $68,000, an approximate 10% decrease from the prior analysis. Strategic Goal The District ensures its continue financial health through long-term financial planning, formalized financial policies, enhanced budget controls, fair pricing, debt planning, and improved financial reporting. Legal Impact None. Attachments: Attachment A – Committee Action ATTACHMENT A SUBJECT/PROJECT: Authorize the General Manager to Enter Into a Contract With U.S. Bank for Banking Services, Including Fixed Fee Schedule, For a Period of up to Five Years. Committee Action STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: May 7, 2025 SUBMITTED BY: Jon Ravaglioli, Finance Manager PROJECT: DIV. NO.All APPROVED BY: Kevin Koeppen, Assistant Chief of Finance Joseph R. Beachem, Chief Financial Officer Jose Martinez, General Manager SUBJECT: Annual Review of the Investment Policy (Policy No. 27) of the District’s Code of Ordinances and the Re-delegation of Authority for All Investment Related Activities to the Chief Financial Officer General Manager’s Recommendation That the Board receives the District’s Investment Policy (Policy No. 27) of the District’s Code of Ordinances for review and re-delegate authority for all investment related activities to the Chief Financial Officer, in accordance with Government Code Section 53607. Committee Action See Attachment A. Purpose Government Code Section 53646 recommends that the District’s Investment Policy be tendered to the Board on an annual basis for review. In addition, Government Code Section 53607 requires that for the Board’s delegation of investment responsibilities to the Chief Financial Officer to remain effective, the governing board must re- delegate authority over investment activities on an annual basis. Analysis The primary goals of the Investment Policy are to assure compliance with the California Government Code, Sections 53600 et seq. The primary objectives, in priority order, of investment activities are: AGENDA ITEM 5 1. Protect the principal of the funds. 2. Remain sufficiently liquid to enable the District to meet all operating requirements which might be reasonably anticipated. 3. The District’s return is a market rate of return that is commensurate with the conservative investments approach to meet the first two objectives of safety and liquidity. The government code restricts local agency investment options to a conservative list of investments, including Federal Treasuries, Federal Agencies, Callable Federal Agencies, the State Pool, the County Pool, high-grade corporate debt. Each year, staff reviews legislative updates to ensure our Investment Policy reflects the most recent and relevant updates approved by the California State Legislature. During this year’s policy review, there were no relevant legislative changes that affect our Investment Policy. On an annual basis, staff submits the Investment Policy to our list of Broker/Dealers for their professional review and to ensure they acknowledge and understand the District’s Investment Policy. This year, District Brokers/Dealers did not recommend any changes be made to our Investment Policy. Because of the District’s adherence to a conservative range of authorized investments, we have been able to maintain a healthy and diversified portfolio that meets our overall investment objectives and supports our long-term financial plans. The current policy is consistent with the current law and the overall objectives of the policy are being met; therefore, there are no recommended changes to the District’s Investment Policy at this time. Fiscal Impact Joe Beachem, Chief Financial Officer None. Strategic Goal Demonstrate financial health through formalized policies, prudent investing, and efficient operations. Legal Impact None. Attachments: A)Committee Action B)Policy No. 27 C)Presentation Slides ATTACHMENT A SUBJECT/PROJECT: Annual Review of the Investment Policy (Policy No. 27) of the District’s Code of Ordinances and the Re-delegation of Authority for All Investment Related Activities to the Chief Financial Officer OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 1 of 17 1.0 POLICY It is the policy of the Otay Water District to invest public funds in a manner which will provide maximum security with the best interest return, while meeting the daily cash flow demands of the entity and conforming to all state statues governing the investment of public funds. 2.0 SCOPE This investment policy applies to all financial assets of the Otay Water District. The District pools all cash for investment purposes. These funds are accounted for in the District’s audited Comprehensive Annual Financial Report (CAFR) and include: 2.1) General Fund 2.2) Capital Project Funds 2.2.1) Designated Expansion Fund 2.2.2) Restricted Expansion Fund 2.2.3) Designated Betterment Fund 2.2.4) Restricted Betterment Fund 2.2.5) Designated Replacement Fund 2.2.6) Restricted New Water Supply Fund 2.3) Other Post Employment Fund (OPEB) 2.4) Debt Reserve Fund Exceptions to the pooling of funds do exist for tax-exempt debt proceeds, debt reserves and deferred compensation funds. Funds received from the sale of general obligation bonds, certificates of participation or other tax-exempt financing vehicles are segregated from pooled investments and the investment of such funds are guided by the legal documents that govern the terms of such debt issuances. 3.0 PRUDENCE Investments should be made with judgment and care, under current prevailing circumstances, which persons of prudence, discretion and intelligence, exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. Attachment B OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 2 of 17 The standard of prudence to be used by investment officials shall be the “Prudent Person” and/or "Prudent Investor" standard (California Government Code 53600.3) and shall be applied in the context of managing an overall portfolio. Investment officers acting in accordance with written procedures and the investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and appropriate action is taken to control adverse developments. 4.0 OBJECTIVE As specified in the California Government Code 53600.5, when investing, reinvesting, purchasing, acquiring, exchanging, selling and managing public funds, the primary objectives, in priority order, of the investment activities shall be: 4.1) Safety: Safety of principal is the foremost objective of the investment program. Investments of the Otay Water District shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. To attain this objective, the District will diversify its investments by investing funds among a variety of securities offering independent returns and financial institutions. 4.2) Liquidity: The Otay Water District’s investment portfolio will remain sufficiently liquid to enable the District to meet all operating requirements which might be reasonably anticipated. 4.3) Return on Investment: The Otay Water District’s investment portfolio shall be designed with the objective of attaining a benchmark rate of return throughout budgetary and economic cycles, commensurate with the District’s investment risk constraints and the cash flow characteristics of the portfolio. 5.0 DELEGATION OF AUTHORITY Authority to manage the Otay Water District’s investment program is derived from the California Government Code, Sections 53600 through 53692. Management responsibility for the investment program is hereby OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 3 of 17 delegated to the Chief Financial Officer (CFO), who shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials and their procedures in the absence of the CFO. The CFO shall establish written investment policy procedures for the operation of the investment program consistent with this policy. Such procedures shall include explicit delegation of authority to persons responsible for investment transactions. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the CFO. 6.0 ETHICS AND CONFLICTS OF INTEREST Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution and management of the investment program, or that could impair their ability to make impartial investment decisions. Employees and investment officials shall disclose to the General Manager any material financial interests in financial institutions with which they conduct business. They shall further disclose any personal financial/investment positions that could be related to the performance of the investment portfolio. Employees and officers shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of the District. 7.0 AUTHORIZED FINANCIAL DEALERS AND INSTITUTIONS The Chief Financial Officer shall maintain a list of District selected financial institutions and security broker/dealers authorized and approved to provide investment services in the State of California. Investment services include the buying or selling of permissible investments such as treasuries, government agencies, etc. for delivery to the custodian bank. These may include “primary” dealers or regional dealers that qualify under Securities & Exchange Commission Rule 15C3- 1 (Uniform Net Capital Rule). No public deposit shall be made except in a qualified public depository as established by state laws. All financial institutions and broker/dealers who desire to become qualified bidders for investment transactions must supply the District with the following, as appropriate: OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 4 of 17 Audited Financial Statements. Proof of Financial Industry Regulatory Authority (FINRA) certification. Proof of state registration. Completed broker/dealer questionnaire. Certification of having read the District’s Investment Policy. Evidence of adequate insurance coverage. An annual review of the financial condition and registrations of qualified bidders will be conducted by the CFO. A current audited financial statement is required to be on file for each financial institution and broker/dealer through which the District invests. 8.0 AUTHORIZED AND SUITABLE INVESTMENTS From the governing body perspective, special care must be taken to ensure that the list of instruments includes only those allowed by law and those that local investment managers are trained and competent to handle. The District is governed by the California Government Code, Sections 53600 through 53692, to invest in the following types of securities, as further limited herein: 8.01) United States Treasury Bills, Bonds, Notes or those instruments for which the full faith and credit of the United States are pledged for payment of principal and interest. There is no percentage limitation of the portfolio which can be invested in this category, although a five-year maturity limitation is applicable. 8.02) Local Agency Investment Fund (LAIF), which is a State of California managed investment pool, may be used up to the maximum permitted by State Law (currently $75 million). The District may also invest bond proceeds in LAIF with the same but independent maximum limitation. 8.03) Bonds, debentures, notes and other evidence of indebtedness issued by any of the following government agency issuers: OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 5 of 17 Federal Home Loan Bank (FHLB) Federal Home Loan Mortgage Corporation (FHLMC or "Freddie Mac") Federal National Mortgage Association (FNMA or "Fannie Mae") Government National Mortgage Association (GNMA or “Ginnie Mae”) Federal Farm Credit Bank (FFCB) Federal Agricultural Mortgage Corporation (FAMCA or “Farmer Mac”) There is no percentage limitation of the portfolio which can be invested in this category, although a five-year maturity from the settlement date limitation is applicable. Government agencies whose implied guarantee has been reduced or eliminated shall require an “A” rating or higher by a nationally recognized statistical rating organization. 8.04) Interest-bearing demand deposit accounts must be made only in Federal Deposit Insurance Corporation (FDIC) insured accounts. For deposits in excess of the insured maximum of $250,000, approved collateral shall be required in accordance with California Government Code, Section 53652. Certificates of Deposit (CD) will be made only to the FDIC-insured limit of $250,000. Investments in CD’s are limited to 15 percent of the District’s portfolio. 8.05) Commercial paper, which is short-term, unsecured promissory notes of corporate and public entities. Purchases of eligible commercial paper may not exceed 2 percent of the outstanding paper of an issuing corporation, and maximum investment maturity will be restricted to 270 days. Investment is further limited as described in California Government Code, Section 53601(h). Purchases of commercial paper may not exceed 10 percent of the District’s portfolio. 8.06) Medium-term notes defined as all corporate debt securities with a maximum remaining maturity of five years from the settlement date or less, and that meet the further requirements of California Government Code, Section 53601(k). Investments in medium-term notes are limited to 10 percent of the OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 6 of 17 District’s portfolio and no more than 2 percent of the outstanding medium-term notes of any single issuer. 8.07) Money market mutual funds that invest only in Treasury securities and repurchase agreements collateralized with Treasury securities, and that meet the further requirements of California Government Code, Section 53601(l). Investments in money market mutual funds are limited to 10 percent of the District's portfolio. 8.08) The San Diego County Treasurer’s Pooled Money Fund, which is a County managed investment pool, may be used by the Otay Water District to invest excess funds. There is no percentage limitation of the portfolio which can be invested in this category. 8.09) Under the provisions of California Government Code 53601.6, the Otay Water District shall not invest any funds covered by this Investment Policy in inverse floaters, range notes, interest-only strips derived from mortgage pools, or any investment that may result in a zero-interest accrual if held to maturity. Also, the borrowing of funds for investment purposes, known as leveraging, is prohibited. 9.0 INVESTMENT POOLS/MUTUAL FUNDS A thorough investigation of the pool/fund is required prior to investing, and on a continual basis. There shall be a questionnaire developed which will answer the following general questions: A description of eligible investment securities, and a written statement of investment policy and objectives. A description of interest calculations and how it is distributed, and how gains and losses are treated. A description of how the securities are safeguarded (including the settlement processes), and how often the securities are priced and the program audited. A description of who may invest in the program, how often, and what size deposits and withdrawals are allowed. A schedule for receiving statements and portfolio listings. Are reserves, retained earnings, etc., utilized by the pool/fund? OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 7 of 17 A fee schedule, and when and how is it assessed. Is the pool/fund eligible for bond proceeds and/or will it accept such proceeds? 10.0 COLLATERALIZATION Collateralization will be required on certificates of deposit exceeding the $250,000 FDIC insured maximum. In order to anticipate market changes and provide a level of security for all funds, the collateralization level will be 102% of market value of principal and accrued interest. Collateral will always be held by an independent third party with whom the entity has a current custodial agreement. A clearly marked evidence of ownership (safekeeping receipt) must be supplied to the entity and retained. The right of collateral substitution is granted. 11.0 SAFEKEEPING AND CUSTODY All security transactions entered into by the Otay Water District shall be conducted on a delivery-versus-payment (DVP) basis. Securities will be held by a third-party custodian designated by the District and evidenced by safekeeping receipts. 12.0 DIVERSIFICATION The Otay Water District will diversify its investments by security type and institution, with limitations on the total amounts invested in each security type as detailed in Paragraph 8.0, above, so as to reduce overall portfolio risks while attaining benchmark average rate of return. With the exception of U.S. Treasury securities, government agencies, and authorized pools, no more than 50% of the District’s total investment portfolio will be invested with a single financial institution. 13.0 MAXIMUM MATURITIES To the extent possible, the Otay Water District will attempt to match its investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the District will not directly invest in securities maturing more than five years from the settlement date of the purchase. However, for time deposits with banks or savings and OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 8 of 17 loan associations, investment maturities will not exceed two years. Investments in commercial paper will be restricted to 270 days. 14.0 INTERNAL CONTROL The Chief Financial Officer shall establish an annual process of independent review by an external auditor. This review will provide internal control by assuring compliance with policies and procedures. 15.0 PERFORMANCE STANDARDS The investment portfolio shall be designed with the objective of obtaining a rate of return throughout budgetary and economic cycles, commensurate with the investment risk constraints and the cash flow needs. The Otay Water District’s investment strategy is passive. Given this strategy, the basis used by the CFO to determine whether market yields are being achieved shall be the State of California Local Agency Investment Fund (LAIF) as a comparable benchmark. 16.0 REPORTING The Chief Financial Officer shall provide the Board of Directors monthly investment reports which provide a clear picture of the status of the current investment portfolio. The management report should include comments on the fixed income markets and economic conditions, discussions regarding restrictions on percentage of investment by categories, possible changes in the portfolio structure going forward and thoughts on investment strategies. Schedules in the quarterly report should include the following: A listing of individual securities held at the end of the reporting period by authorized investment category. Average life and final maturity of all investments listed. Coupon, discount or earnings rate. Par value, amortized book value, and market value. Percentage of the portfolio represented by each investment category. OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 9 of 17 17.0 INVESTMENT POLICY ADOPTION The Otay Water District’s investment policy shall be adopted by resolution of the District’s Board of Directors. The policy shall be reviewed annually by the Board and any modifications made thereto must be approved by the Board. 18.0 GLOSSARY See Appendix A. OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 10 of 17 APPENDIX A: GLOSSARY ACTIVE INVESTING: Active investors will purchase investments and continuously monitor their activity, often looking at the price movements of their stocks many times a day, in order to exploit profitable conditions. Typically, active investors are seeking short term profits. AGENCIES: Federal agency securities and/or Government-sponsored enterprises. BANKERS’ ACCEPTANCE (BA): A draft or bill or exchange accepted by a bank or trust company. The accepting institution guarantees payment of the bill, as well as the issuer. BENCHMARK: A comparative base for measuring the performance or risk tolerance of the investment portfolio. A benchmark should represent a close correlation to the level of risk and the average duration of the portfolio’s investments. BROKER/DEALER: Any individual or firm in the business of buying and selling securities for itself and others. Broker/dealers must register with the SEC. When acting as a broker, a broker/dealer executes orders on behalf of his/her client. When acting as a dealer, a broker/dealer executes trades for his/her firm's own account. Securities bought for the firm's own account may be sold to clients or other firms, or become a part of the firm's holdings. CERTIFICATE OF DEPOSIT (CD): A short or medium term, interest bearing, FDIC insured debt instrument offered by banks and savings and loans. Money removed before maturity is subject to a penalty. CDs are a low risk, low return investment, and are also known as “time deposits”, because the account holder has agreed to keep the money in the account for a specified amount of time, anywhere from a few months to several years. COLLATERAL: Securities, evidence of deposit or other property, which a borrower pledges to secure repayment of a loan. Also refers to securities pledged by a bank to secure deposits of public monies. COMMERCIAL PAPER: An unsecured short-term promissory note, issued by corporations, with maturities ranging from 2 to 270 days. OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 11 of 17 COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): The official annual report for the Otay Water District. It includes detailed financial information prepared in conformity with generally accepted accounting principles (GAAP). It also includes supporting schedules necessary to demonstrate compliance with finance-related legal and contractual provisions, extensive introductory material, and a detailed statistical section. COUPON: (a) The annual rate of interest that a bond’s issuer promises to pay the bondholder on the bond’s face value. (b) A certificate attached to a bond evidencing interest due on a set date. DEALER: A dealer, as opposed to a broker, acts as a principal in all transactions, buying and selling for his own account. DEBENTURE: A bond secured only by the general credit of the issuer. DELIVERY VERSUS PAYMENT: There are two methods of delivery of securities: delivery versus payment and delivery versus receipt. Delivery versus payment is delivery of securities with an exchange of money for the securities. Delivery versus receipt is delivery of securities with an exchange of a signed receipt for the securities. DERIVATIVES: (1) Financial instruments whose return profile is linked to, or derived from, the movement of one or more underlying index or security, and may include a leveraging factor, or (2) financial contracts based upon notional amounts whose value is derived from an underlying index or security (interest rates, foreign exchange rates, equities or commodities). DISCOUNT: The difference between the cost price of a security and its maturity when quoted at lower than face value. A security selling below original offering price shortly after sale also is considered to be at a discount. DISCOUNT SECURITIES: Non-interest bearing money market instruments that are issued at a discount and redeemed at maturity for full face value, e.g., U.S. Treasury Bills. DIVERSIFICATION: Dividing investment funds among a variety of securities offering independent returns. OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 12 of 17 FEDERAL CREDIT AGENCIES: Agencies of the Federal government set up to supply credit to various classes of institutions and individuals, e.g., S&L’s, small business firms, students, farmers, farm cooperatives, and exporters. FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC): A federal agency that insures deposits in member banks and thrifts. FEDERAL FARM CREDIT BANK (FFCB): The Federal Farm Credit Bank system supports agricultural loans and issues securities and bonds in financial markets backed by these loans. It has consolidated the financing programs of several related farm credit agencies and corporations. FEDERAL FUNDS RATE: The rate of interest at which Fed funds are traded. This rate is currently pegged by the Federal Reserve through open-market operations. FEDERAL AGRICULTURAL MORTGAGE CORPORATION (FAMC or Farmer Mac): A stockholder owned, publicly-traded corporation that was established under the Agricultural Credit Act of 1987, which added a new Title VIII to the Farm Credit Act of 1971. Farmer Mac is a government sponsored enterprise, whose mission is to provide a secondary market for agricultural real estate mortgage loans, rural housing mortgage loans, and rural utility cooperative loans. The corporation is authorized to purchase and guarantee securities. Farmer Mac guarantees that all security holders will receive timely payments of principal and interest. FEDERAL HOME LOAN BANK (FHLB): Government sponsored wholesale banks (currently 12 regional banks), which lend funds and provide correspondent banking services to member commercial banks, thrift institutions, credit unions and insurance companies. FEDERAL HOME LOAN MORTGAGE CORPORATION (FHLMC or Freddie Mac): A stockholder owned, publicly traded company chartered by the United States federal government in 1970 to purchase mortgages and related securities, and then issue securities and bonds in financial markets backed by those mortgages in secondary markets. Freddie Mac, like its competitor Fannie Mae, is regulated by the United States Department of Housing and Urban Development (HUD). OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 13 of 17 FEDERAL NATIONAL MORTGAGE ASSOCIATION (FNMA or Fannie Mae): FNMA, like GNMA was chartered under the Federal National Mortgage Association Act in 1938. FNMA is a federal corporation working under the auspices of the Department of Housing and Urban Development (HUD). It is the largest single provider of residential mortgage funds in the United States. Fannie Mae is a private stockholder-owned corporation. The corporation’s purchases include a variety of adjustable mortgages and second loans, in addition to fixed-rate mortgages. FNMA’s securities are also highly liquid and are widely accepted. FNMA assumes and guarantees that all security holders will receive timely payment of principal and interest. FEDERAL RESERVE SYSTEM: The central bank of the United States created by Congress and consisting of a seven-member Board of Governors in Washington, D.C., 12 regional banks and about 5,700 commercial banks that are members of the system. FINANCIAL INDUSTRY REGULATORY AUTHORITY, INC. (FINRA): An independent, not-for-profit organization authorized by Congress to protect America’s investors by making sure the securities industry operates fairly and honestly. It is dedicated to investor protection and market integrity through effective and efficient regulation of the securities industry. FINRA is the successor to the National Association of Securities Dealers, Inc. (NASD). GOVERNMENT NATIONAL MORTGAGE ASSOCIATION (GNMA or Ginnie Mae): A government owned agency which buys mortgages from lending institutions, securitizes them, and then sells them to investors. Because the payments to investors are guaranteed by the full faith and credit of the U.S. Government, they return slightly less interest than other mortgage-backed securities. INTEREST-ONLY STRIPS: A mortgage-backed instrument where the investor receives only the interest, no principal, from a pool of mortgages. Issues are highly interest rate sensitive, and cash flows vary between interest periods. Also, the maturity date may occur earlier than that stated if all loans within the pool are pre-paid. High prepayments on underlying mortgages can return less to the holder than the dollar amount invested. INVERSE FLOATER: A bond or note that does not earn a fixed rate of interest. Rather, the interest rate is tied to a specific interest OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 14 of 17 rate index identified in the bond/note structure. The interest rate earned by the bond/note will move in the opposite direction of the index. An inverse floater increases the market rate risk and modified duration of the investment. LEVERAGE: Investing with borrowed money with the expectation that the interest earned on the investment will exceed the interest paid on the borrowed money. LIQUIDITY: A liquid asset is one that can be converted easily and rapidly into cash without a substantial loss of value. In the money market, a security is said to be liquid if the spread between bid and asked prices is narrow and reasonable size can be done at those quotes. LOCAL AGENCY INVESTMENT FUND (LAIF): The aggregate of all funds from political subdivisions that are placed in the custody of the State Treasurer for investment and reinvestment. MARKET VALUE: The price at which a security is trading and could presumably be purchased or sold. MASTER REPURCHASE AGREEMENT: A written contract covering all future transactions between the parties to repurchase/reverse repurchase agreements that establish each party’s rights in the transactions. A master agreement will often specify, among other things, the right of the buyer-lender to liquidate the underlying securities in the event of default by the seller borrower. MATURITY: The date upon which the principal or stated value of an investment becomes due and payable. MONEY MARKET: The market in which short-term debt instruments (bills, commercial paper, bankers’ acceptances, etc.) are issued and traded. MUTUAL FUNDS: An open-ended fund operated by an investment company which raises money from shareholders and invests in a group of assets, in accordance with a stated set of objectives. Mutual funds raise money by selling shares of the fund to the public. Mutual funds then take the money they receive from the sale of their shares (along with any money made from previous investments) and use it to purchase OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 15 of 17 various investment vehicles, such as stocks, bonds, and money market instruments. MONEY MARKET MUTUAL FUNDS: An open-end mutual fund which invests only in money markets. These funds invest in short term (one day to one year) debt obligations such as Treasury bills, certificates of deposit, and commercial paper. PASSIVE INVESTING: An investment strategy involving limited ongoing buying and selling actions. Passive investors will purchase investments with the intention of long-term appreciation and limited maintenance, and typically don’t actively attempt to profit from short term price fluctuations. Also known as a buy-and-hold strategy. PRIMARY DEALER: A designation given by the Federal Reserve System to commercial banks or broker/dealers who meet specific criteria, including capital requirements and participation in Treasury auctions. These dealers submit daily reports of market activity and positions and monthly financial statements to the Federal Reserve Bank of New York and are subject to its informal oversight. Primary dealers include Securities and Exchange Commission registered securities broker/dealers, banks, and a few unregulated firms. PRUDENT PERSON RULE: An investment standard. In some states the law requires that a fiduciary, such as a trustee, may invest money only in a list of securities selected by the custody state—the so-called legal list. In other states the trustee may invest in a security if it is one which would be bought by a prudent person of discretion and intelligence who is seeking a reasonable income and preservation of capital. PUBLIC SECURITIES ASSOCIATION (PSA): A trade organization of dealers, brokers, and bankers who underwrite and trade securities offerings. QUALIFIED PUBLIC DEPOSITORIES: A financial institution which does not claim exemption from the payment of any sales or compensating use or ad valorem taxes under the laws of this state, which has segregated for the benefit of the commission eligible collateral having a value of not less than its maximum liability and which has been approved by the Public Deposit Protection Commission to hold public deposits. OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 16 of 17 RANGE NOTE: An investment whose coupon payment varies and is dependent on whether the current benchmark falls within a pre-determined range. RATE OF RETURN: The yield obtainable on a security based on its purchase price or its current market price. This may be the amortized yield to maturity on a bond the current income return. REGIONAL DEALER: A securities broker/dealer, registered with the Securities & Exchange Commission (SEC), who meets all of the licensing requirements for buying and selling securities. REPURCHASE AGREEMENT (RP OR REPO): A holder of securities sells these securities to an investor with an agreement to repurchase them at a fixed price on a fixed date. The security “buyer” in effect lends the “seller” money for the period of the agreement, and the terms of the agreement are structured to compensate him for this. Dealers use RP extensively to finance their positions. Exception: When the Fed is said to be doing RP, it is lending money that is increasing bank reserves. SAFEKEEPING: A service to customers rendered by banks for a fee whereby securities and valuables of all types and descriptions are held in the bank’s vaults for protection. SECONDARY MARKET: A market made for the purchase and sale of outstanding securities issues following their initial distribution. SECURITIES & EXCHANGE COMMISSION: Agency created by Congress to protect investors in securities transactions by administering securities legislation. SEC RULE 15C3-1: See Uniform Net Capital Rule. STRUCTURED NOTES: Notes issued by Government Sponsored Enterprises (FHLB, FNMA, FAMCA, etc.), and Corporations, which have imbedded options (e.g., call features, step-up coupons, floating rate coupons, derivative-based returns) into their debt structure. Their market performance is impacted by the fluctuation of interest rates, the volatility of the imbedded options and shifts in the shape of the yield curve. OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 09/15/93 05/05/21 Page 17 of 17 TREASURY BILLS: A non-interest bearing discount security issued by the U.S. Treasury to finance the national debt. Most bills are issued to mature in three months, six months, or one year. TREASURY BONDS: Long-term coupon-bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities of more than 10 years. TREASURY NOTES: Medium-term coupon-bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities from two to 10 years. UNIFORM NET CAPITAL RULE: Securities and Exchange Commission requirement that member firms as well as nonmember broker-dealers in securities maintain a maximum ratio of indebtedness to liquid capital of 15 to 1; also called net capital rule and net capital ratio. Indebtedness covers all money owed to a firm, including margin loans and commitments to purchase securities, one reason new public issues are spread among members of underwriting syndicates. Liquid capital includes cash and assets easily converted into cash. YIELD: The rate of annual income return on an investment, expressed as a percentage. (a) INCOME YIELD is obtained by dividing the current dollar income by the current market price for the security. (b) NET YIELD or YIELD TO MATURITY is the current income yield minus any premium above par or plus any discount from par in purchase price, with the adjustment spread over the period from the date of purchase to the date of maturity of the bond. Investment Policy Review Jon Ravaglioli Finance Manager 1May 7, 2025 Attachment C Policy Review Purpose: ▪Annual Investment Policy Review ❑California Government Code Section 53646 ▪Delegation of Investment Authority to CFO ❑California Government Code Section 53607 2 Investment Objectives To invest public funds in a manner which will provide maximum security while achieving the best possible interest return, meeting daily cash flow demands of the entity, and complying with all state statutes governing public fund investments. Objectives (in order of priority): ▪Safety ❑Safety of principal is the foremost objective of the investment program. Investments shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. To attain this objective, the District will diversify its investments by investing funds among a variety of securities offering independent returns and financial institutions. ▪Liquidity ❑The investment portfolio will remain sufficiently liquid to enable the District to meet all operating requirements which might be reasonably anticipated. ▪Yield ❑The investment portfolio shall be designed with the objective of attaining a benchmark rate of return throughout budgetary and economic cycles, commensurate with the District’s investment risk constraints and the cash flow characteristics of the portfolio. 3 Safety Liquidity Yield Portfolio Allocations California Government Code restricts the types of securities the District can invest in, as well as the amounts or percent of funds that can be allocated to each category. The District overlays additional limits that are as strict or stricter in each category. 4 Portfolio Allocations The District primarily invests in three types of securities: ▪US Treasuries ❑United States Treasury Bills, Bonds, Notes or those instruments for which the full faith and credit of the United States are pledged for payment of principal and interest. ▪Government Agencies ❑Bonds, debentures, notes and other evidence of indebtedness issued by any of the following government agency issuers like: Federal Home Loan Bank (FHLB), Federal Home Loan Mortgage Corporation (Freddie Mac), Federal National Mortgage Association (Fannie Mae), Federal Farm Credit Bank (FFCB). ▪LAIF ❑State-managed investment pool for California’s local governments and special districts, managed by the State Treasurer. 5 Ladder Investment Approach The District attempts to match its investments with anticipated cash flow requirements. The approach is to keep a percentage highly liquid (e.g., LAIF), and a percentage in fixed income with set maturity dates. These maturity dates are generally under 2 years. To limit risk inherent in longer-term investments, the State of California has mandated a max maturity of 5 years. 6 Maturity Value FY25Q4 $5,000,000 FY26Q1 $9,000,000 FY26Q2 $9,500,000 FY26Q3 $3,000,000 FY27Q2 $9,500,000 FY27Q4 $2,000,000 Policy Reviews/Changes Annual Reviews ▪The District reviews Investment Policy No. 27 annually to ensure compliance with any legislative changes. ❑No legislative changes for the current fiscal year. ▪Each year, the District recertifies its authorized security brokers and dealers by reviewing their latest audited financial statements, Financial Industry Regulatory Authority (FINRA) record, registration, and insurance. As part of this process, brokers must certify that they have read and understand the District’s Investment Policy and suggest any recommended changes. ▪No recommended changes from this year’s broker review. 7 Delegation of Investment Authority ▪Authority for managing the Otay Water District’s investment program is derived from California Government Code Section 53607. ▪The Board delegates investment management responsibility annually to the Chief Financial Officer (CFO). ▪The CFO is then responsible for all transactions undertaken and establishes a system of controls to regulate activities, as well as investment procedures aligned with policy. 8 Conclusion – Requesting that the Board: Review and approve the 2025 Investment Policy No. 27 Re-delegate authority for all investment activities to the District’s Chief Financial Officer 9 Questions 10