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HomeMy WebLinkAbout05-06-20 Board Packet1 OTAY WATER DISTRICT AND OTAY WATER DISTRICT FINANCING AUTHORITY BOARD OF DIRECTORS MEETING BY TELECONFERENCE 2554 SWEETWATER SPRINGS BOULEVARD SPRING VALLEY, CALIFORNIA WEDNESDAY May 6, 2020 3:30 P.M. AGENDA 1.ROLL CALL 2.PLEDGE OF ALLEGIANCE 3.APPROVAL OF AGENDA 4.APPROVE THE MINUTES OF THE REGULAR BOARD MEETINGS OF JANUARY 8,2020 AND FEBRUARY 5, 2020; AND THE SPECIAL BOARD MEETINGS OF JANUARY 27, 2020, JANUARY 29, 2020, AND FEBRUARY 3, 2020 5.PUBLIC PARTICIPATION – OPPORTUNITY FOR MEMBERS OF THE PUBLIC TOSPEAK TO THE BOARD ON ANY SUBJECT MATTER WITHIN THE BOARD'S JURIS-DICTION BUT NOT AN ITEM ON TODAY'S AGENDA In lieu of in-person attendance, members of the public may submit their comments onagendized and non-agendized items via email at boardsecretary@otaywater.gov. Public comments submitted will be read into the record at the Board Meeting and the public may continue to watch and listen to meetings. The information on how to watch and listen to the District’s live streaming can be found at this link: https://otay-water.gov/board-of-directors/agenda-and-minutes/board-agenda/ CONSENT CALENDAR 6.ITEMS TO BE ACTED UPON WITHOUT DISCUSSION, UNLESS A REQUEST ISMADE BY A MEMBER OF THE BOARD OR THE PUBLIC TO DISCUSS A PARTICU-LAR ITEM: 2 a)RECEIVE THE DISTRICT’S INVESTMENT POLICY, POLICY NO. 27, OF THE DISTRICT’S CODE OF ORDINANCES FOR REVIEW AND RE-DELEGATEAUTHORITY FOR ALL INVESTMENT RELATED ACTIVITIES TO THE CHIEFFINANCIAL OFFICER, IN ACCORDANCE WITH GOVERNMENT CODESECTION 53607 ACTION ITEMS 7.FINANCE AND ADMINISTRATION a)PRESENT THE RESULTS OF THE CURRENT SEWER COST OF SERVICE STUDY PREPARED BY HDR ENGINEERING, INC. AND REQUEST THAT THEBOARD DIRECT STAFF TO PREPARE THE FISCAL YEAR 2021 BUDGET US-ING THE COST OF SERVICE STUDY RESULTS (KOEPPEN) 8.BOARD a)DISCUSS THE 2020 BOARD MEETING CALENDARS REPORTS 9.GENERAL MANAGER’S REPORT a)UPDATE ON DISTRICT’S RESPONSE TO COVID-19 PANDEMIC 10.SAN DIEGO COUNTY WATER AUTHORITY UPDATE 11.DIRECTORS' REPORTS/REQUESTS 12.PRESIDENT’S REPORT/REQUESTS RECESS TO CLOSED SESSION 13.CLOSED SESSION a)DISCUSSION RELATING TO CORONAVIRUS (COVID-19) AND PUBLIC SER- VICES [GOVERNMENT CODE §54957] b)CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION [GOVERN-MENT CODE §54956.9] OTAY WATER DISTRICT vs. CITY OF SAN DIEGO; CASE NO. 37-2017-00019348-CU-WM-CTL RETURN TO OPEN SESSION 14.REPORT ON ANY ACTIONS TAKEN IN CLOSED SESSION. THE BOARD MAY ALSOTAKE ACTION ON ANY ITEMS POSTED IN CLOSED SESSION. 3 OTAY WATER DISTRICT FINANCING AUTHORITY 15.NO MATTERS TO DISCUSS 16.ADJOURNMENT All items appearing on this agenda, whether or not expressly listed for action, may be deliberated and may be subject to action by the Board. The Agenda, and any attachments containing written information, are available at the District’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 all attachments are also available through the District Secretary by contacting her at (619) 670-2280. If you have any disability which would require accommodation in order to enable you to partici-pate in this meeting, please call the District Secretary at (619) 670-2280 at least 24 hours prior to the meeting. Certification of Posting I certify that on May 1, 2020 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 72 hours in advance of the regular meeting of the Board of Directors (Government Code Section §54954.2). Executed at Spring Valley, California on May 1, 2020. /s/ Susan Cruz, District Secretary 1 MINUTES OF THE BOARD OF DIRECTORS MEETING OF THE OTAY WATER DISTRICT, OTAY SERVICE CORPORATION AND THE OTAY WATER DISTRICT FINANCING AUTHORITY January 8, 2020 1.The meeting was called to order by President Thompson at 3:33 p.m. 2.ROLL CALL Directors Present:Gastelum, Robak, Smith and Thompson Director Absent:Croucher (out-of-town on prescheduled vacation) Staff Present:General Manager Mark Watton, General Counsel Daniel Shinoff, Chief of Engineering Rod Posada, Chief Financial Officer Joe Beachem, Chief of Administration Adolfo Segura, Chief of Operations Pedro Porras, Asst. Chief of Operations Jose Martinez, Assistant Chief of Finance Kevin Koeppen, Assistant Chief of Engineering Dan Martin, District Secretary Susan Cruz and others per attached list. 3.PLEDGE OF ALLEGIANCE 4.PRESENTATION OF RECOGNITION PLAQUE TO BOARD PRESIDENT Vice President Robak presented a recognition plaque on behalf of the Board of Directors and staff to Board President Thompson in recognition of his service to the District as President of the Board in 2019. Vice President Robak thankedPresident Thompson for his leadership during the past calendar year. PresidentThompson thanked the board and staff for the recognition. 5.ELECTION OF BOARD PRESIDENT A motion was made by President Thompson, seconded by Director Smith andcarried with the following vote: Ayes: Directors Robak, Smith and Thompson Noes: None Abstain: Director Gastelum Absent: Director Croucher to elect Director Croucher as President. 6.ELECTION OF VICE PRESIDENT AGENDA ITEM 4 2 A motion was made by Director Thompson, seconded by President Smith and carried with the following vote: Ayes: Directors, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: Director Croucher to elect Director Robak as Vice President. 7. ELECTION OF BOARD TREASURER A motion was made by Director Gastelum, seconded by Director Smith and carried with the following vote: Ayes: Directors, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: Director Croucher to elect Director Thompson as Treasurer. 8. APPROVAL OF AGENDA A motion was made by Director Thompson, and seconded by Director Smith and carried with the following vote: Ayes: Directors, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: Director Croucher to approve the agenda with an amendment to delete item 22b, APPROVE THE NOVEMBER 26, 2019 PURCHASE AGREEMENT FOR $220,000 FOR THE BUENA VISTA AVENUE PROPERTY IN SPRING VALLEY AND AUTHORIZE THE GENERAL MANAGER TO ENTER INTO ESCROW TO COMPLETE THE SALE OF THE PROPERTY. 9. PRESENTATION OF RESOLUTION OF APPRECIATION TO OTAY WATER DISTRICT FOR THE YEARS OF ASSISTANCE AND COOPERATION LEADING TO THE IMPLEMENTATION OF THE “INTERAGENCY SHARED SERVICES PROGRAM” IN 1996 Mr. Brett Sanders, General Manager of Lakeside Water District (Lakeside WD), and Mr. Steve Johnson, President of the Lakeside WD board, presented a resolution of appreciation to the Otay WD. The resolution was adopted at their December 3, 2019 Board of Directors meeting to thank the Otay WD for the opportunities that have been established to collaborate through the Shared Services Program implemented in 1996 between five (5) east and south county 3 water agencies (Helix WD, Lakeside WD, Otay WD, Padre Dam MWD and Sweetwater Authority). 10. APPROVE THE MINUTES OF THE REGULAR BOARD MEETING OF AUGUST 7, 2019 A motion was made by Director Smith, and seconded by Director Gastelum and carried with the following vote: Ayes: Directors, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: Director Croucher to approve the minutes of the regular board meeting of August 7, 2019. 11. PUBLIC PARTICIPATION – OPPORTUNITY FOR MEMBERS OF THE PUBLIC TO SPEAK TO THE BOARD ON ANY SUBJECT MATTER WITHIN THE BOARD'S JURISDICTION BUT NOT AN ITEM ON TODAY'S AGENDA No one wished to be heard. 12. RECESS THE OTAY WATER DISTRICT BOARD MEETING AND CONVENE THE OTAY SERVICE CORPORATION BOARD MEETING Vice President Robak recessed the Otay Water District board meeting at 3:49 p.m. and convened the Otay Service Corporation board meeting. 13. ROLL CALL Directors Present: Gastelum, Robak, Smith and Thompson Director Absent: Director Croucher 14. ELECTION OF OFFICERS A motion was made by Director Thompson, seconded by Director Smith and carried with the following vote: Ayes: Directors, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: Director Croucher to elect Director Croucher as President, Director Robak as Vice President, and Director Thompson as Treasurer. 15. APPOINTMENT OF OFFICERS A motion was made by Director Gastelum, seconded by Director Thompson and carried with the following vote: 4 Ayes: Directors, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: Director Croucher to appoint General Manager Mark Watton as Executive Director, Chief Financial Officer Joe Beachem as Chief Financial Officer, and District Secretary Susan Cruz as Secretary. 16. ADJOURN OTAY SERVICE CORPORATION BOARD MEETING AND CONVENE THE OTAY WATER DISTRICT FINANCING AUTHORITY BOARD MEETING Vice President Robak adjourned the Otay Service Corporation board meeting at 3:50 p.m. and convened the Otay Water District Financing Authority board meeting. 17. ROLL CALL Directors Present: Gastelum, Robak, Smith and Thompson Director Absent: Director Croucher 18. APPOINT OFFICERS OF THE OTAY WATER DISTRICT FINANCING AUTHORITY A motion was made by Vice President Robak, seconded by Director Gastelum and carried with the following vote: Ayes: Directors, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: Director Croucher to appoint Director Croucher as President, Director Robak as Vice President, General Manager Watton as Executive Director, Chief Financial Officer Beachem as Treasurer/Auditor, and District Secretary Cruz as Secretary. 19. ADJOURN OTAY WATER DISTRICT FINANCING AUTHORITY BOARD MEETING AND CONVENE THE OTAY WATER DISTRICT BOARD MEETING Vice President Robak adjourned the Otay District Financing Authority board meeting at 3:51 p.m. and reconvened the Otay Water District board meeting. CONSENT CALENDAR 20. ITEMS TO BE ACTED UPON WITHOUT DISCUSSION, UNLESS A REQUEST IS MADE BY A MEMBER OF THE BOARD OR THE PUBLIC TO DISCUSS A PARTICULAR ITEM: 5 A motion was made by Director Thompson, seconded by Director Gastelum and carried with the following vote: Ayes: Directors, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: Director Croucher to approve the following consent calendar items: a) ADOPT RESOLUTION NO. 4374 REAPPOINTING DIRECTOR TIMOTHY SMITH AS THE OTAY WATER DISTRICT’S SECOND REPRESENTATIVE ON THE BOARD OF DIRECTORS OF THE SAN DIEGO COUNTY WATER AUTHORITY c) APPROVE A PURCHASE ORDER TO ALTEC INDUSTRIES IN AN AMOUNT NOT-TO-EXCEED $122,112.40 FOR THE PURCHASE OF ONE (1) CLASS 5 FORD F-550 TRUCK WITH UTILITY BODY AND ALTEC AT40G FORTY-FIVE (45) FOOT PERSONAL BUCKET LIFT ACTION ITEMS 21. FINANCE AND ADMINISTRATION a) APPROVE AN ENGAGEMENT LETTER WITH THE AUDITING FIRM OF TEAMAN, RAMIREZ AND SMITH, INC., TO PROVIDE AUDIT SERVICES TO THE DISTRICT FOR THE FISCAL YEAR ENDING JUNE 30, 2020 Senior Accountant Marissa Dychitan requested that the board approve an engagement letter with the auditing firm of Teaman, Ramirez & Smith, Inc. (TRS), to provide audit services for the fiscal year ending June 30, 2020. Ms. Dychitan also introduced Mr. Joshua Calhoun of TRS who will be the partner-in-charge of the District’s FY 2020 audit. Please reference Attachment A (Committee Action) to the staff report for the details of Ms. Dychitan’s and Mr. Calhoun’s presentations. A motion was made by Director Thompson, seconded by Director Gastelum and carried with the following vote: Ayes: Directors, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: Director Croucher to approve staff’s recommendation. b) AWARD A CONTRACT TO WESTERN AV IN AN AMOUNT NOT-TO-EXCEED $153,142.34 FOR THE DISTRICT’S BOARDROOM AUDIO-VISUAL UPGRADE PROJECT 6 Information Technology Manager Michael Kerr requested that the Board approve a contract with Western AV for the District’s Boardroom Audio-Visual Upgrade Project. He reviewed the changes to the boardroom that the project would entail and stated that the project would commence in March following the board meeting and take approximately one month to complete. During construction, meetings would be held in the District’s training room. Staff indicated, in response to an inquiry from the board, that a consultant, Sedona, was engaged by staff to conduct a needs assessment based on their expertise and several site visits. They also provided guidance on specifications and estimated cost for the project. In response to another inquiry from the board, staff indicated that the system is not failing, however, the technology is no longer supported and in the event the system fails, there would be no available parts to repair the system. A motion was made by Director Thompson, seconded by Director Smith and carried with the following vote: Ayes: Directors Robak, Smith and Thompson Noes: Director Gastelum Abstain: None Absent: Director Croucher to approve staff’s recommendation. 22. BOARD a) ADOPT RESOLUTION NO. 4375 AMENDING SECTION 6, DIRECTOR’S RESPONSIBILITY, OF THE BOARD OF DIRECTORS POLICY NO. 8, DIRECTORS COMPENSATION, REIMBURSEMENT OF EXPENSES AND GROUP INSURANCE BENEFITS, WITH REGARD TO THE REPORTING OF MEETINGS ATTENDED AT THE EXPENSE OF THE DISTRICT AT THE NEXT REGULAR MEETING OF THE BOARD OF DIRECTORS AS REQUIRED BY STATE STATUTE [GOVERNMENT CODE SECTION 53232.3 (d)] General Manager Watton indicated that there have been discussions at previous board meetings regarding the requirements under the State law for Directors to report meetings that they have attended. He stated the proposed amendments to Board of Directors Policy 8 clarifies the reporting requirements per State statute. In response to an inquiry from the board, District Secretary Cruz indicated the statute requires that members of the board report the meetings they have attended at the expense of the District at the next regular board meeting. The adoption of Resolution No. 4375 amends Board of Directors Policy 8 to include statutory language to correspond with the requirements of the law. A motion was made by Director Smith, seconded by Director Robak and carried with the following vote: Ayes: Directors Gastelum, Robak, Smith and Thompson 7 Noes: None Abstain: None Absent: Director Croucher to approve staff’s recommendation. b) DISCUSSION OF THE 2019 BOARD MEETING CALENDAR There were no changes to the board meeting calendar. REPORTS 23. GENERAL MANAGER’S REPORT General Manager Watton presented information from his report that included updates regarding employees attendance of the Supervisor, Management and Leadership Academy, Cal-Card rebate program, Sewer Cost-of-Service Study, fiscal year 2021 budget, 2019 Wastewater Bond Issuance, Campo Road Sewer Replacement Project, Vista Vereda and Hidden Mesa Water Pipelines Replacement Project, and water purchases and sales. General Manager Watton and staff responded to comments and inquiries from the board. 24. SAN DIEGO COUNTY WATER AUTHORITY UPDATE Director Smith reported that CWA adopted, at its combined November and December 2019 Board of Directors meeting, a separate lower agricultural rate for certain customers with the understanding that they must accept lower reliability. The lowered agricultural rate was previously adopted as a temporary rate and it is now a permanent rate which will affect many of the northern water agencies. He also shared that the repair of the leak on Pipeline 4 was completed and the total cost was approximately $4 million. He noted another item CWA’s board discussed was Polyfluoroalkyl Substances (PFAS) contaminates in the water. He stated that PFAS contaminants do not have a big impact in the County of San Diego as our region does not have much groundwater supplies. However, the County could be indirectly impacted through supplies received from MWD and their Los Angeles member agencies as many have groundwater supplies. He shared that Ms. Sandy Kerl was appointed the new General Manager of CWA. Ms. Kerl was acting in the role for a little over a year and he felt she was an excellent fit and would work out well. He lastly shared that CWA received a California State Law Section 998 offer from MWD on the lawsuit between the two agencies and CWA took no action on the offer at a Special CWA meeting held on December 19, 2019. 25. DIRECTORS' REPORTS/REQUESTS Director Smith apologized that he was unable to attend the District’s employee holiday event as his son was sick. Director Thompson also stated that he was unable to attend the District’s employee holiday event as he too was sick. He reported that in December he 8 attended the Finance and Administration Committee, the Ad Hoc General Manager Recruitment Committee, and the Colorado River Water Users Association (CRWUA) conference. Director Gastelum reported that he attended the Association of California Water Agencies (ACWA) fall conference, the CRWUA conference, and completed AB1234 Ethics training. He also shared that he attended and enjoyed the employee holiday event. 26. VICE PRESIDENT’S REPORT Vice President Robak reported that he attended the ACWA fall conference as well. He shared that a Los Angeles television station had incorrectly reported that it was illegal to take a shower and do laundry at the same time due to new legislation adopted by the State of California that would become effective January 2, 2020. He stated that ACWA had clarified the conservation mandates and stated the report was untrue. 27. CLOSED SESSION The board recessed to closed session at 5:06 p.m. to discuss the following matters: a) PUBLIC EMPLOYMENT [GOVERNMENT CODE §54957] TITLE: GENERAL MANAGER b) CONFERENCE WITH LEGAL COUNSEL – PENDING LITIGATION [GOVERNMENT CODE §54956.9] MARK COZIAHR, ET AL. vs. OTAY WATER DISTRICT, SAN DIEGO COUNTY WATER AUTHORITY, ET AL.; CASE NO. 37-2015-00023413 c) CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION [GOVERNMENT CODE §54956.9] OTAY WATER DISTRICT v. CITY OF SAN DIEGO; CASE NO. 37-2017-00019348-CU-WM-CTL d) CONFERENCE WITH LEGAL COUNSEL – POTENTIAL [GOVERNMENT CODE §54956.9] 4 CASES The board reconvened from closed session at 6:34 p.m. General Counsel Dan Shinoff reported, under Government Code Section 54956.9, Conference with Legal Counsel regarding potential litigation, that a motion was made by Director Smith, seconded by Director Thompson, to proceed with the filing of a Petition for Writ of Mandate with the following vote: 9 Ayes: Directors Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: Director Croucher General Counsel Shinoff also reported that on a motion by Director Robak, seconded by Dir Thompson, that the board denied, by operation of law, the claim filed by Ms. Michelle Sites and Mr. Adrian Romanyszyn with the following vote: Ayes: Directors Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: Director Croucher General Counsel Shinoff lastly reported that on a motion by Director Robak, seconded by Director Thompson, that the board rejected the claims filed by Mr. Francisco Montes de Oca and Ms. Charlotte Najor with the following vote: Ayes: Directors Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: Director Croucher There were no other reportable actions taken by the board. 28. ADJOURNMENT With no further business to come before the Board, Vice President Robak adjourned the meeting at 6:36 p.m. ___________________________________ President ATTEST: District Secretary 1 MINUTES OF THE BOARD OF DIRECTORS MEETINGS OF THE OTAY WATER DISTRICT AND OTAY WATER DISTRICT FINANCING AUTHORITY February 5, 2020 1.The meeting was called to order by President Croucher at 3:33 p.m. 2.ROLL CALL Directors Present: Croucher, Gastelum, Robak, Smith and Thompson Staff Present: General Manager Mark Watton, General Counsel Dan Shinoff, Chief of Engineering Rod Posada, Chief Financial Officer Joe Beachem, Chief of Administration Adolfo Segura, Chief of Operations Pedro Porras, Asst. Chief of Engineering Dan Martin, Asst. Chief of Finance Kevin Koeppen, District Secretary Susan Cruz and others per attached list. 3.PLEDGE OF ALLEGIANCE 4.APPROVAL OF AGENDA District Secretary Susan Cruz indicated that Mr. Eric Heidemann, Director of PublicWorks for the City of Poway, would not be able to attend today’s board meeting ashe was involved in an accident on his way to the District. He shared that he was nothurt and apologized that he will be unable to present Item 4, PRESENTATION FROM THE CITY OF POWAY TO EXPRESS THEIR APPRECIATION TO THEOTAY WATER DISTRICT, on the agenda. A motion was made by Director Smith, and seconded by Director Gastelum andcarried with the following vote: Ayes: Directors Croucher, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: None to approve the agenda. 5.APPROVE THE MINUTES OF THE REGULAR BOARD MEETING OFSEPTEMBER 4, 2019 A motion was made by Director Thompson, and seconded by Director Gastelumand carried with the following vote: Agenda Item 4 2 Ayes: Directors Croucher, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: None to approve the minutes of the regular board meeting of September 4, 2019. 6. PUBLIC PARTICIPATION – OPPORTUNITY FOR MEMBERS OF THE PUBLIC TO SPEAK TO THE BOARD ON ANY SUBJECT MATTER WITHIN THE BOARD'S JURISDICTION BUT NOT AN ITEM ON TODAY'S AGENDA No one wished to be heard. CONSENT CALENDAR 7. ITEMS TO BE ACTED UPON WITHOUT DISCUSSION, UNLESS A REQUEST IS MADE BY A MEMBER OF THE BOARD OR THE PUBLIC TO DISCUSS A PARTICULAR ITEM: A motion was made by Director Smith, and seconded by Director Gastelum and carried with the following vote: Ayes: Directors Croucher, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: None to approve the following consent calendar items: a) REJECT A BID FOR THE CONSTRUCTION OF THE MELROSE AVENUE (CIP P2605) AND OLEANDER AVENUE (CIP P2627) 458/340 PRESSURE REDUCING STATIONS REPLACEMENT PROJECT b) APPROVE AN INCREASE TO THE OVERALL BUDGET OF CIP P2083 (870-2 PUMP STATION REPLACEMENT PROJECT) IN AN AMOUNT NOT-TO-EXCEED $600,000 (FROM $18,950,000 TO $19,550,000); AND, APPROVE CHANGE ORDER NO. 5 TO THE EXISTING CONSTRUCTION CONTRACT WITH PACIFIC HYDROTECH CORPORATION IN AN AMOUNT NOT-TO-EXCEED $95,725 FOR THE 870-2 PUMP STATION REPLACEMENT PROJECT c) APPROVE A SECOND AMENDMENT TO THE EXISTING CONTRACT WITH MICHAEL BAKER INTERNATIONAL, INC. FOR CONSTRUCTION MANAGEMENT AND INSPECTION SERVICES FOR THE 870-2 PUMP STATION PROJECT IN AN AMOUNT NOT-TO-EXCEED $289,222 3 d)APPROVE A SIXTH AMENDMENT WITH CAROLLO ENGINEERS, INC.FOR DESIGN AND CONSTRUCTION SUPPORT OF THE 870-2 PUMP STATION PROJECT IN AN AMOUNT NOT-TO-EXCEED $19,681 e)APPROVE CHANGE ORDER NO. 3 TO THE EXISTING CONSTRUCTIONCONTRACT WITH CASS CONSTRUCTION, INC. DBA CASS ARRIETA INAN AMOUNT NOT-TO-EXCEED $1,998.18 FOR THE VISTA VEREDA AND HIDDEN MESA ROAD WATER LINE REPLACEMENT PROJECT f)APPROVE CHANGE ORDER NO. 7 TO THE EXISTING CONSTRUCTIONCONTRACT WITH WIER CONSTRUCTION CORPORATION IN ANAMOUNT NOT-TO-EXCEED $74,997.24 FOR THE CAMPO ROAD SEWER REPLACEMENT PROJECT g)ADOPT THE 1655-1 RESERVOIR, ACCESS ROAD, AND 12-INCHPIPELINE PROJECT ADDENDUM TO THE 2016 FINAL PROGRAMENVIRONMENTAL IMPACT REPORT FOR THE 2015 WATER FACILITIES MASTER PLAN UPDATE ACTION ITEMS 8.ENGINEERING AND WATER OPERATIONS a)APPROVE THE WATER SUPPLY ASSESSMENT AND VERIFICATIONREPORT DATED DECEMBER 2019 FOR THE COUNTY OF SAN DIEGOOTAY RANCH VILLAGE 14 AND PLANNING AREA 16/19 PROPOSED PROJECT AMENDMENT, AS REQUIRED BY SENATE BILLS 610 AND 221 Environmental Compliance Specialist Lisa Coburn-Boyd indicated that staff is requesting that the Board approve the Water Supply Assessment and Verification Report (WSA&V Report) dated December 2019 for the County of San Diego Otay Ranch Village 14 and Planning Area 16/19 Proposed Project Amendment, as required by Senate Bills (SB) 610 and 221. Please reference the Committee Action notes (Attachment A) attached to the staff report for the details of Ms. Coburn-Boyd’s report. Staff responded to questions and comments from the board. A motion was made by Director Robak, and seconded by Director Gastelum and carried with the following vote: Ayes: Directors Croucher, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: None to approve staff’s recommendation. 4 9. BOARD a) ADOPT RESOLUTION NO. 4376 REAPPOINTING GARY CROUCHER AS OTAY WATER DISTRICT’S FIRST REPRESENTATIVE ON THE BOARD OF DIRECTORS OF THE SAN DIEGO COUNTY WATER AUTHORITY A motion was made by Director Smith, and seconded by Director Thompson and carried with the following vote: Ayes: Directors Croucher, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: None to reappoint President Croucher as the District’s first representative on the Board of Directors of the San Diego County Water Authority (CWA). Vice President Robak presented a plaque to President Croucher thanking him for nineteen (19) years of dedicated and tireless service to CWA on behalf of the constituents of the District. Director Croucher thanked the board for their confidence in him to represent the District on CWA’s board. The board recessed for a photo session and reception at 3:50 p.m. and reconvened at 4:03 p.m. b) DISCUSS OF 2020 BOARD MEETING CALENDAR President Croucher indicated that he would be out-of-town the first week in March and the ACWA conference is scheduled to be held in the first week of May (May 5 to 8) and asked the board if they would be open to moving the March board meeting to March 11, 2020 and the May board meeting to May 13, 2020. A motion was made by Director Thompson, and seconded by Director Gastelum and carried with the following vote: Ayes: Directors Croucher, Gastelum, Robak, Smith and Thompson Noes: None Abstain: None Absent: None to move the March 2020 meeting to Wednesday, March 11, 2020 and the May 2020 meeting to Wednesday, May 13, 2020, both at 3:30 p.m. President Croucher also indicated that he was preapproving board members to attend ACWA’s Spring Conference in May 2020. 5 INFORMATIONAL ITEMS 10. THE FOLLOWING ITEMS ARE PROVIDED TO THE BOARD FOR INFORMATIONAL PURPOSES ONLY. NO ACTION IS REQUIRED ON THE FOLLOWING AGENDA ITEMS: a) FIRST QUARTER OF FISCAL YEAR 2020 CAPITAL IMPROVEMENT PROGRAM REPORT Assistant Chief of Engineering Dan Martin provided an update on the District’s first quarter of FY 2020 Capital Improvement Program. He indicated that the FY 2020 budget is divided into 113 projects totaling $17.2 million. The overall expenditures through the first quarter are $5 million which is approximately 29% of the FY 2020 budget. Please reference the Committee Action notes attached to staff’s report (Attachment A) for the details of Mr. Martin’s report. Mr. Martin responded to questions and comments from the board. b) PRESENTATION OF THE DISTRICT’S FIXED AND VARIABLE EXPENSES RELATED TO POTABLE AND RECYCLED WATER Assistant Chief of Finance Kevin Koeppen provided a review of the level of fixed and variable expenses incurred by the District’s potable and recycled water operations. Please reference the Committee Action notes attached to staff’s report (Attachment A) for the details of Mr. Koeppen’s report. Mr. Koeppen responded to questions and comments from the board. REPORTS 11. GENERAL MANAGER’S REPORT General Manager Watton presented information from his report which included an update on the Public Services conference room and lobby enhancements, budget awards, capacity fee study, Rosarito Desalination Plant, sewer manhole overflow on December 24, changes implemented in the Lab, and water sales and purchases. Staff responded to questions and comments from the board. 12. SAN DIEGO COUNTY WATER AUTHORITY UPDATE Director Croucher reported that CWA board member Christy Guerin, is leading the negotiations in the lawsuit with MWD. He stated that he, Ms. Guerin and a delegate from CWA met with MWD and Ms. Guerin presented to MWD’s legal committee CWA’s counteroffer to MWD’s 998 offer. General Manager Sandy Kerl also provided a presentation to MWD’s full board comparing the two offers. MWD’s board had no questions on the counteroffer. He stated in the counteroffer, CWA requested that MWD reply by January 31, 2020 and to date, CWA has not heard 6 from MWD. He stated that CWA will continue to look at options for a positive resolution to the lawsuit. He also shared that CWA’s board visited Imperial Valley on January 30 and met with the State Department of Water Resources, Air Pollution Control District and toured farms and discussed their efforts to implement water conservation/efficiency strategies. He stated the Conveyance Study is continuing and he would request that Mr. Dan Denham of CWA provide an update on the study. Director Smith additionally shared that CWA and MWD are developing longer range IRP Planning (5 years) which would take into account population increases, changes in water use due to conservation, etc. They are at the beginning of the process and it is expected to take a full year. He stated that he suggested that they look at how accurate CWA was in projecting water use 30 years ago at 5 years, 10 years, etc., based on population projections, drought and changes in water use. 13. DIRECTORS' REPORTS/REQUESTS Director Gastelum indicated he did not have anything to report, but he did wish to share that he appreciated the recruitment process for the hiring of a new general manager for the District. He stated that it was a great learning experience for him. Director Thompson reported that he attended the following meetings: • January 6, 2020, Ad Hoc GM Recruitment Committee • January 16, 2020, Otay WD Special Board Meeting to discuss GM Recruitment • January 27, 2020, Otay WD Special Board Meeting to discuss GM Recruitment • January 29, 2020, Otay WD Special Board Meeting to discuss GM Recruitment • January 7, 2020, South County Economic Development Council Board Meeting • January 21, 2020, Council of Water Utilities where the State Governor’s Water Portfolio was presented • January 22, 2020, Otay WD Desalination Project Committee and Finance & Administration Committee • January 28, 2020, Water Conservation Garden JPA (WCG JPA) Board Meeting where he was elected as president of the WCG JPA • January 30, 2020, Friends of the WCG Board of Directors where he was elected as an alternate board member Director Thompson thanked Human Resources Manager Kelli Williamson for all her work on the GM recruitment process. Director Smith reported that he has submitted a written report to District Secretary Cruz which will be attached to the minutes of this meeting. 7 Director Robak reported that he was reelected to the LAFCO Special Districts Advisory Committee. He also reported that through the Border Trade Agreement with Mexico, $3 million has been set aside for the Tijuana sewage overflow issue at the border. He lastly presented to Director Thompson, as the new board president of the WCG JPA, a “purple” (color representing recycled water) painted garden hose holder. He stated that in Florida residential homes are supplied recycled water to irrigate their landscapes. He stated he was the board president of the WCG for many years and water conservation is something that is very important to him. Now that Director Thompson is president of the WCG, he wished to provide him with something that will remind him about conservation and recycled water. 14. PRESIDENT’S REPORT President Croucher’s report of meetings he attended in January 2020 is attached. He stated that he will be presenting at the Mexican American Business and Professional Association meeting on February 12, 2020. He indicated that he will be attending the Association of California Water Agencies Annual Washington DC conference February 26-27, 2020 and the San Diego Regional Chamber of Commerce’s Binational Delegation trip to Mexico City in March. He stated that one of things he has noticed when attending meetings is that many agencies have dress shirts with their agency’s logo embroidered on it. He stated he wanted to work with staff to order a couple of Otay logo dress shirts for directors and key staff members to wear to outside meetings and events. 15. CLOSED SESSION The board recessed to closed session at 4:52 p.m. to discuss the following matter: a) PUBLIC EMPLOYMENT [GOVERNMENT CODE §54957] TITLE: GENERAL MANAGER 16. REPORT ON ANY ACTIONS TAKEN IN CLOSED SESSION. THE BOARD MAY ALSO TAKE ACTION ON ANY ITEMS POSTED IN CLOSED SESSION The board reconvened from closed session at 5:42 p.m. and General Counsel Dan Shinoff reported that the board has determined that they will not proceed with a second round of interviews and have voted unanimously to appoint Mr. Jose Martinez as the new General Manager of the Otay WD subject to contractual negotiations which will be agendized for the next regular board meeting. A separate item will be included on the agenda for the ratification of the contract following negotiations. 8 It was indicated that the board and staff had put a great deal of effort into the recruitment process and the board commended staff for their work in recruiting high quality candidates for the position. OTAY WATER DISTRICT FINANCING AUTHORITY 17. NO MATTERS TO DISCUSS There were no items scheduled for discussion for the Otay Water District Financing Authority board. 18. ADJOURNMENT With no further business to come before the Board, President Thompson adjourned the meeting at 5:49 p.m. ___________________________________ President ATTEST: District Secretary 9 Board of Directors Meetings Attended Form Director Name: Gary Croucher Period Covered: From: 1/1/20 To: 1/31/20 Item No. Date Meeting Attended Description 1. 1/6/20 Ad Hoc GM Recruitment Committee Discussed GM Recruitment 2. 1/8/20 OWD Regular Board Meeting Attended Closed Session to discuss General Manager Recruitment 3. 1/16/20 OWD Special Board Meeting Discussed General Manager Recruitment 4. 1/16/20 Committee Agenda Briefing Meeting (no per diem) Met with General Manager Watton to discuss items that will be presented at the February Board meeting 5. 1/16/20 Interview with Union-Tribune Reporter David Hernandez (no per diem) Interview concerning recycled water and the Sweetwater Authority and OWD Working Group 6. 1/27/20 OWD Special Board Meeting Discussed General Manager Recruitment 7. 1/27/20 CWA Matters Meeting (no per diem) Met with Director Smith and General Manager Watton to discuss CWA matters 8. 1/29/20 OWD Special Board Meeting General Manager Recruitment: Candidate Interviews 9. 1/31/20 Board Agenda Review Meeting Met with General Manager Watton and General Counsel Shinoff to review the February Special and Regular Board Meeting Agendas 10. Director Name: Item Date No. I.1/6/20 2.l/8/20 3.1/16/20 4.1/21/20 5.1/22/20 6.1/22/20 7.l/27/20 8.1/27/20 9.1/29/20 IO. 1/30/20 Board of Directors Meetine;s Attended Form Tim Smith Meetini:; Attended Quarterly Meeting OWD Regular Board Meeting OWD Special Board Meeting EO&WR Committee East County Caucus Meeting Desalination Committee OWD Special Board Meeting CWA Matters Meeting OWD Special Board Meeting Organizational Photo Period Covered: From: 1/1/20 To: ------- Description Reviewed Quarterly Update with GM Monthly Board Meeting Special Board Meeting -GM 1/31/20 Reviewed items that will be presented at the February Board Meeting Discuss East County issues with agencies and CWA Reviewed items regarding Desalination Special Board Meeting -GM Discuss CWA Matters with GM and Director Croucher Special Board Meeting -GM Photo with Otay Water District Employees 10 EXHIBIT B (Director’s Signature) GM Approval: Date: FOR OFFICE USE: TOTAL MILEAGE REIMBURSEMENT: $ OTAY WATER DISTRICT BOARD OF DIRECTORS PER-DIEM AND MILEAGE CLAIM FORM Pay To: Hector Gastelum Period Covered: Employee Number: 1860 From: 1/1/2020 To: 1/31/2020 ITEM DATE MEETING PURPOSE / ISSUES DISCUSSED MILEAGE HOME to OWD OWD to HOME MILEAGE OTHER LOCATIONS 1 1/8 OWD MONTHLY MEETING 18 2 1/15 CSDA: WEBINAR UNDERSTANDING NEW LAWS 3 1/16 OWD SPECIAL MEETING CLOSED SESSION 18 4 1/21 COUNCIL OF WATER UTILITIES BUTCHER SHOP 44 5 1/22 EO&WR COMMITTEE 18 6 1/24 GREATER SAN DIEGO ASSOCIATION OF REALTORS BOARD INSTALLATION LUNCHEON @MARRIOT MARQUIS 32 7 1/25 GREATER SAN DIEGO ASSOCIATION OF REALTORS CIRCLE OF EXCELLENCE @MARRIOT MARQUIS 32 8 1/27 OWD SPECIAL BOARD MEETING FINALIE GM CANDIDATE INTERVIEW QUESTIONS 18 9 1/28 WATER CONSERVATION GARDEN JPA BOARD MEETING 24 10 1/29 OWD SPECIAL BOARD MEETING GM CANDIDATE INTERVIEWS 18 11 90 132 12 222 13 Total Meeting Per Diem: 1520.00 ($152 per meeting) 222 Total Mileage Claimed: miles 11 Mark Robak 7014 From:1/1/2020 1/31/2020 ITEM DATE MEETING PURPOSE / ISSUES MILEAGE HOME TO OWD OWD TO HOME MILEAGE OTHER LOCATIONS 1 1/7/2020 EC Chamber Government Affairs & Infrastructure Land Use Committee Discussion of government and infrastructure issues affecting East County 0 13 2 1/8/2020 OWD Board Meeting OWD Monthly Board Meeting 4 6 3 1/16/2020 OWD Special Board Meeting General Manager Canddidate Review Process 0 12 4 1/16/2020 Water Conservation Garden 3rd Annual Women in Water symposium - No Charge 0 0 5 1/21/2020 COWU Meeting Heard presenatation of Draft Water Resilience Portfolio from Director Nancy Vogel 0 26 6 1/22/2020 Finance & Administration Committee @GavinNewsom 0 12 7 1/27/2020 OWD Special Board Meeting General Manager Canddidate Review Process 0 12 8 1/29/2020 OWD Special Board Meeting General Manager Canddidate Review Process 0 12 4 93 $ 1,064 97 Miles GM Receipt: Date: ___________________ FOR OFFICE USE: TOTAL MILEAGE REIMBURSEMENT: $_____________ Pay To:Period Covered Employee Number Total Mileage Claimed: Director Signature ($152 PER MEETING) Total Meeting Per Diem: OTAY WATER DISTRICT BOARD OF DIRECTORS PER-DIEM AND MILEAGE CLAIM FORM 12 1 MINUTES OF THE SPECIAL MEETING OF THE BOARD OF DIRECTORS OTAY WATER DISTRICT January 27, 2020 1.The meeting was called to order by President Croucher at 3:07 p.m. 2.ROLL CALL Directors Present:Croucher, Gastelum, Robak, Smith and Thompson Staff Present:General Manager Mark Watton, Attorney Daniel Shinoff, Human Resources Manager Kelli Williamson, District Secretary Susan Cruz and others per attached list. 3.PLEDGE OF ALLEGIANCE 4.APPROVAL OF AGENDA A motion was made by Director Robak, seconded by Director Thompson andcarried with the following vote: Ayes: Directors Croucher, GasteIum, Robak, Smith and Thompson Noes: None Abstain: None Absent: None to approve the agenda. 5.PUBLIC PARTICIPATION – OPPORTUNITY FOR MEMBERS OF THE PUBLIC TOSPEAK TO THE BOARD ON ANY SUBJECT MATTER WITHIN THE BOARD'S JURISDICTION BUT NOT AN ITEM ON TODAY'S AGENDA No one wished to be heard. The Board took a moment of silence in memory of Kobe Bryant, an American former professional basketball player. He played his entire 20-year career with the Los Angeles Lakers of the National Basketball Association. RECESS TO CLOSED SESSION 6.CLOSED SESSION The board recessed to closed session at 3:09 p.m. to discuss the following matter: AGENDA ITEM 4 2 a) PUBLIC EMPLOYMENT [GOVERNMENT CODE §54957] TITLE: GENERAL MANAGER The board reconvened at 4:04 p.m. and Attorney Daniel Shinoff indicated that the board took no reportable actions in closed session. 7. ADJOURNMENT With no further business to come before the Board, President Croucher adjourned the meeting at 4:04 p.m. ___________________________________ President ATTEST: District Secretary SC:TRK 1 MINUTES OF THE SPECIAL MEETING OF THE BOARD OF DIRECTORS OTAY WATER DISTRICT January 29, 2020 1.The meeting was called to order by President Croucher at 8:30 a.m. 2.ROLL CALL Directors Present:Croucher, Gastelum, Robak, Smith and Thompson Staff Present:General Manager Mark Watton, Attorney Jeanne Blumenfeld, Human Resources Manager Kelli Williamson, District Secretary Susan Cruz and others per attached list. 3.PLEDGE OF ALLEGIANCE 4.APPROVAL OF AGENDA A motion was made by Director Smith, seconded by Director Thompson and carriedwith the following vote: Ayes: Directors Croucher, GasteIum, Robak, Smith and Thompson Noes: None Abstain: None Absent: None to approve the agenda. 5.PUBLIC PARTICIPATION – OPPORTUNITY FOR MEMBERS OF THE PUBLIC TOSPEAK TO THE BOARD ON ANY SUBJECT MATTER WITHIN THE BOARD'S JURISDICTION BUT NOT AN ITEM ON TODAY'S AGENDA No one wished to be heard. RECESS TO CLOSED SESSION 6.CLOSED SESSION The board recessed to closed session at 8:31 a.m. to discuss the following matter: a)PUBLIC EMPLOYMENT [GOVERNMENT CODE §54957] TITLE: GENERAL MANAGER AGENDA ITEM 4 2 The board reconvened at 3:00 p.m. and Attorney Jeanne Blumenfeld indicated that the board took no reportable actions in closed session. 7. ADJOURNMENT With no further business to come before the Board, President Croucher adjourned the meeting at 3:00 p.m. ___________________________________ President ATTEST: District Secretary SC:TRK 1 MINUTES OF THE SPECIAL MEETING OF THE BOARD OF DIRECTORS OTAY WATER DISTRICT February 3, 2020 1.The meeting was called to order by Treasurer Thompson at 8:02 a.m. 2.ROLL CALL Directors Present:Gastelum, Robak (joined the Board in Closed Session), Smithand Thompson Directors Absent: Croucher Staff Present: General Manager Mark Watton, Attorney Jeanne Blumenfeld, Human Resources Manager Kelli Williamson, District Secretary Susan Cruz and others per attached list. 3.PLEDGE OF ALLEGIANCE 4.APPROVAL OF AGENDA A motion was made by Director Smith, seconded by Director Gastelum and carriedwith the following vote: Ayes: Directors GasteIum, Smith and Thompson Noes: None Abstain: None Absent: Directors Croucher and Robak to approve the agenda. 5.PUBLIC PARTICIPATION – OPPORTUNITY FOR MEMBERS OF THE PUBLIC TOSPEAK TO THE BOARD ON ANY SUBJECT MATTER WITHIN THE BOARD'SJURISDICTION BUT NOT AN ITEM ON TODAY'S AGENDA No one wished to be heard. RECESS TO CLOSED SESSION 6.CLOSED SESSION The board recessed to closed session at 8:04 a.m. to discuss the following matter: a)PUBLIC EMPLOYMENT [GOVERNMENT CODE §54957] AGENDA ITEM 4 2 TITLE: GENERAL MANAGER The board reconvened at 2:57 p.m. and Attorney Jeanne Blumenfeld indicated that the board took no reportable actions in closed session. RETURN TO OPEN SESSION 7.ACTIVE SHOOTER TRAINING Mr. Oscar Ramirez, Safety and Security Administrator, provided a brief backgroundof Sgt. Oscar Lizardi who provided the training. Sgt. Lizardi indicated District staff has already taken his active shooter training. He stated that his training differs from other active shooter training as it focuses on the importance of awareness before getting into the subject matter. He providedadditional details of his background and expertise as a law enforcement responderfrom Santa Ana, Orange County, a Senior SWAT Team Leader, and a previoussupervisor who managed several Divisions (Gang Unit, and Violent Crimes and Suppression Unit). Please reference the attached PowerPoint presentation for details of Mr. Lizardi’s training. In response to several questions from Director Thompson, Sgt. Lizardo suggestedthat active shooter trainings should be held at least once a year and that the District provide quarterly reviews and reminders of its active shooter policy and procedures. In addition, law enforcement and first responders should be invited to the District tobecome familiar with the layout of the buildings/facilities, and security personnelshould be at board meetings to monitor entrances and any suspicious activities. Mr. Oscar Ramirez noted that Ms. Nicky Felt, a safety advisor for the Department of Homeland Security, was in the audience and that her services includesassessments and recommendations on how to increase safety. Also, in theaudience were representatives (John and David) from Eagle Systems, Inc.; acompany that produces devices/sensors that detects gun shots. In response to discussions and several concerns from board members, GeneralManager Watton stated that the District could research the possibility of hiring anon-duty first responder to provide security services at board meetings. Ms. Nicky Felt suggested to close the boardroom door during board meetings as it would add another layer of defense and buy time for board members and attendeesto take action. Director Hector Gastelum stepped off the dias at 4:16pm and returned to the dias at 4:18pm. Sgt. Lizardi provided a demonstration of gunfire with various calibers (.22 and .38)from different District locations (boardroom, lobby and outside entrance). 3 Mr. Ramirez stated that he will explore the possibility of establishing message alerts (via cell phone text messages) to all District staff. Director Thompson requested that the General Manager Mark Watton return to the board within 90 days and provide recommendations for safer board meetings. 8.ADJOURNMENT With no further business to come before the Board, Director Thompson adjournedthe meeting at 4:46 p.m. ___________________________________ President ATTEST: District Secretary SC:TRK “Preparation is the Key to your Success” Active Shooter & Personal Safety Awareness 213 casualties (85 killed, 128 wounded) 2 law enforcement killed 6 law enforcement wounded 27 shooters (23 M, 3FM 1 AL) 10 committed suicide 11 apprehended by police 4 killed by police 1 killed by citizens 9 incidents ended with exchange of gunfire by police and shooter *Ages 13-64, 18 workplace related, 5 schools An Active Shooter is an individual actively engaged in killing or attempting to kill people in a confined and populated area; there is no pattern or method to their selection of victims. Active shooter situations are unpredictable and evolve quickly. Typically, the immediate deployment of law enforcement is required to stop the shooting and mitigate harm to victims. Because active shooter situations are often over before law enforcement arrives on the scene, individuals must be prepared both mentally and physically to deal with an active shooter situation. Poor situational awareness makes it difficult to identify threats and respond to them in a timely manner Develop the habit of scanning the area around them, watch what people are doing and be mindful of changes to their environmentLook for people and things that don’t belong, or don’t follow the pattern Most of the public couldn’t tell you what’s happening beyond six inches from their nose … don’t let friends and family become one of these zombies “OODA Loop” –Col. John Boyd Make a habit of identifying ways to get out of whatever space they find themselves inLook for doors, stairs and service entrancesLook for things that can be used to smash through windows –or even walls –to create an exit where none exists Identify the obstacles and chokepoints that could prevent you from getting out when a crowd rushes that way in a panic Hitting the deck during the initial moments of an attack might make a lot of sense and prevent you from getting hit by gunfire, but it might be a bad place to stay in the long runStaying on the floor-trampled by the crowd or targeted by an attacker Don’t freeze in place on the ground. It might make sense to stay still in some situations, but in most cases, your odds of survival will improve if you get out of there quickly A moving target is hard to hit, but a slow-moving or stationary target on the floor is easy target for an attacker Take the threat seriously, the shock and stress of an attack can lead an unprepared mind to panic and freezeThese events are survivable, even if you are wounded, if you keep your head and make good decisionsLearn “tactical breathing” or other skills that will help to calm you down, and gain control of emotions so you can think and act Ignoring the threat won’t make it go away, and will only set you up for failure if you’re unlucky enough to get caught in one of these situationsTraining, training and more training Quickly determine the most reasonable way to protect your own life Remember that our customers and clients are likely to follow the lead of employees and managers during an active shooter situation Have an escape route and plan in mind Evacuate regardless of whether others agree to follow Leave your belongings behind Help others escape, if possible Prevent individuals from entering an area where the active shooter may be Keep your hands visible Follow the instructions of any police officers Do not attempt to move wounded people Call 911 when you are safe Be out of the active shooter’s view Move to protection if shots are fired in your direction (i.e., an office with a closed and locked door) Don’t trap yourself or restrict your options for movement Lock the door to prevent an active shooter from entering your hiding place Blockade the door with heavy furniture Lock the door Silence your cell phone Turn off any source of noise (i.e., radios, televisions) Hide behind large items (i.e., cabinets, desks) Remain quiet Remain calm Dial 911, if possible (If you cannot speak, leave the line open and allow the dispatcher to listen) As a last resort, and only when your life is in imminent danger, attempt to disrupt and/or incapacitate the active shooter Acting as aggressively as possible against him/her Throwing items and improvising weapon Yelling Commit to your actions! Law enforcement’s purpose is to stop the active shooter as soon as possible. Officers will proceed directly to the area in which the last shots were heard Officers usually arrive in groups Officers may wear regular patrol uniforms or external bulletproof vests, Kevlar helmets, and other tactical equipment Officers may be armed with rifles, shotguns, handguns Officers may shout commands, and may push individuals to the ground for their safety First officers on scene will likely not provide aid to injured Officers will give commands for everyone to show their hands Remain calm, and follow officers’ instructions Put down any items in your hands (i.e., bags, jackets, weapons) Immediately raise hands and spread fingers Keep hands visible at all times Avoid making quick movements toward officers such as holding on to them for safety Avoid pointing, screaming and/or yelling Do not stop to ask officers for help or direction when evacuating, just proceed in the direction from which officers are entering the premises Casualty Collection Points established Safety Corridors Rescue Task Forces established Medical Treatment Extractions/evacuations Designated Triage area Transportation to Hospitals Do not leave until law enforcement authorities have instructed you to do so. STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: May 6, 2020 SUBMITTED BY: Eid Fakhouri, 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 6a 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 code provides a broad range of investment options for local agencies, including Federal Treasuries, Federal Agencies, Callable Federal Agencies, the State Pool, the County Pool, high-grade corporate debt, and others. Each year, staff reviews the legislative changes to the California Government Code to ensure our Investment Policy reflects the most recent updates approved by the California State Legislature. During this year’s policy review, there were no 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 input and guidance of the District’s Investment Policy. This year, Otay’s Broker/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 portfolio that meets our overall investment objectives and supports our long-term financial plans. The policy is consistent with the current law and the overall objectives of the policy are being met. 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)Exhibit 1 - Policy No. 27 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 COMMITTEE ACTION: The Finance and Administration Committee reviewed this item at a meeting held on April 21, 2020 and the following comments were made: •Staff is requesting that the board receive 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. •Staff presented information from the staff report. •It was indicated the Investment Policy provides guidance to the District for making prudent investment decisions and assures its ratepayers that the District’s funds are invested safely, is liquid to meet demands and obligations, and the District is earning a reasonable market rate of return. •Staff stated that there were no relevant legislative changes affecting the District’s Investment Policy and, thus, no changes are proposed to the policy. Upon completion of the discussion, the Committee supported staff’s recommendation and presentation to the full board on the consent calendar. OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 9/15/93 5/1/19 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. OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 9/15/93 5/1/19 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 9/15/93 5/1/19 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 9/15/93 5/1/19 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 $65 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 9/15/93 5/1/19 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 9/15/93 5/1/19 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. OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 9/15/93 5/1/19 Page 7 of 17 • Are reserves, retained earnings, etc., utilized by the pool/fund? • 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 OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 9/15/93 5/1/19 Page 8 of 17 of the purchase. However, for time deposits with banks or savings and 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 9/15/93 5/1/19 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 9/15/93 5/1/19 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 9/15/93 5/1/19 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 9/15/93 5/1/19 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 9/15/93 5/1/19 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 9/15/93 5/1/19 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 9/15/93 5/1/19 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 9/15/93 5/1/19 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 9/15/93 5/1/19 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. STAFF REPORT TYPE MEETING:Regular Board Meeting MEETING DATE: May 6, 2020 SUBMITTED BY:Kevin Koeppen, Assistant Chief of Finance PROJECT: DIV. NO.All APPROVED BY: Joseph R. Beachem, Chief Financial Officer Jose Martinez, General Manager SUBJECT:Communicate to the Board the Results of the Current Sewer Cost of Service Study Prepared by HDR Engineering, Inc. and Obtain Direction from the Board to Prepare the FY 2021 Budget Using the Cost of Service Study Results GENERAL MANAGER’S RECOMMENDATION: Communicate to the Board the results of the current Sewer Cost of Service Study prepared by HDR Engineering, Inc. and request that the Board direct staff to prepare the FY 2021 budget using the cost of service study results. COMMITTEE ACTION: Please see Attachment A. PURPOSE: Communicate to the Board the results of the current Sewer Cost of Service Study prepared by HDR Engineering, Inc. (HDR) and request that the Board direct staff to prepare the FY 2021 budget using the cost of service study results. BACKGROUND: The District performs rate studies every three to five years depending on changes in economic factors, price increases, usage patterns, regulations, infrastructure, and other cost drivers. The cost of service study is an important guide when setting rates. As usage and cost drivers change over time, imbalances may occur in the equity of how various customer classes pay for sewer. It has been two years since the District’s last sewer rate study was performed. Due to a combination of the District’s sewer operation debt requirements and variability in winter usage, the District would benefit from establishing a sewer rate structure that would increase AGENDA ITEM 7a the stability of its sewer revenues and avoid rate spikes. This cost of service study was prepared using the FY 2020 budget and six-year rate model. Similar to water rate setting, sewer rates must comply with the legal constraints regarding utility ratemaking and California Constitution Article XIII D, Section 6 (referred to as “Proposition 218”) is at the forefront of the rate setting process. Proposition 218 requires sewer and water utilities establish cost-based rates for the services provided. At the time of the last comprehensive sewer rate study conducted for the District in 2018, the technical analysis was structured and developed to comply with the requirements of Proposition 218, as were known at that time. The results of this study recommend that the District modify the current sewer rate structure and rebalance the charges to various customers and customer classes. The overall impact of this rebalancing is neutral to rates with the impact to individual customers and customer classes discussed further in the Rate Analysis section of this staff report. Process Timeline Proposition 218 requires certain public hearing and protest procedures be followed. The last 218 Notice and public hearing for sewer rates was held in 2018. A new 218 Notice and hearing is required to make the proposed changes. The changes are proposed to be effective on January 1, 2021. Today we are bringing rate modifications to the Board’s attention. The next step will be to incorporate the changes presented in this report into the FY 2021 rate model and budget. In June of 2020, staff will request the Board approve the FY 2021 budget and direct staff to move forward with the Proposition 218 hearing process using the updated rates and rate structure. Only after the Proposition 218 hearing can the Board approve the rates and rate structure changes presented in this report. Rate Methodology From FY 2010 to FY 2019 the sewer operation had no outstanding debt, no debt covenants, and reserves were used to fund CIP projects. In FY 2020, the sewer operation’s reserves were reduced to levels that required debt funding for CIP projects. The terms of the debt issuance include a covenant requiring the sewer operation maintain a minimum debt service coverage of 115%. In addition, staff projected that sewer would need to issue an additional $3 million of debt over next two to four years. After evaluating the rate structure, revenue history, and projected debt funding; staff recommended a rate study be conducted at this time in order to establish a revenue structure that will stabilize revenues and debt service coverage levels. The current rate structure uses a one-year winter average usage to determine the volumetric component of the sewer bill. In recent years the winter water usage has fluctuated significantly between years, causing revenues to fluctuate significantly from year to year. To offset these changes staff historically recommends large rate changes from year to year to maintain the necessary revenue levels. Overall, these changes in winter water usage and rates result in monthly bills changing consistent with the percentage change in overall revenues. For this study staff evaluated various cost-based rate structures that would stabilize revenues for the District and overall rates for customers. Commercial average annual volumes remain relatively constant from year to year, however residential winter averages have fluctuated significantly over the past several years. Due to these significant fluctuations, staff has the need to identify rate structures that stabilize winter averages. Staff analyzed neighboring agency sewer rate structures and discussed the methodologies with HDR. Following is a brief breakdown of other local agencies variable sewer rate methodologies. The thirteen Metro JPA agencies not included in the listing below charge a flat rate for sewer services. The fourteen metro agencies listed below have a mixed consumption/fixed based sewer rate structure. From the table, one can see that half use a monthly average usage methodology and half use a lowest billing month methodology to determine the volumetric component of the sewer charge. To determine the stability, staff assessed the variability that each agency’s methodology would have on the District’s volumetric billing component. Included in the table are the agency methodologies, Otay’s unit average under each methodology, the variability of each option, and the percent variability. The average unit figure represents the six-year average based on the listed rate structure. The variability is the standard deviation of the average annual volumes over a six-year period. The percent variability is the standard deviation as a percent of the six-year average. Agency Variable Fee Sewer Rate Structure Average Variability*% Variability La Mesa Monthly average fr Dec-Mar for last 5 yrs, max of 14 10.54 0.36 3% Imperial Beach Monthly average fr Jan-Dec x 75%, max of 13.17 9.80 0.54 5% Encinitas Last 5 yrs 2 month consecutive average lowest and 2nd lowest billings Dec-May/4*85%10.50 0.74 7% Escondido Monthly average fr Dec-Mar, max of 13.37 x 80%7.50 0.58 8% Oceanside Monthly average Jan-Mar total / 90 x 30.42 x 95%, max of 11 7.79 0.87 11% Otay - 3- Year Average Monthly average fr Jan-Apr for the last 3 years x 85%, min of 1, max of 30 9.60 1.14 12% El Cajon Monthly average fr Dec-Mar, max of 21 10.87 1.33 12% Fallbrook Monthly average fr Dec-Feb for last 2 yrs x 75%9.56 1.19 12% Poway Lowest 2 month consecutive billing from Nov-Apr/2, x 85%, max of 26.5 8.36 1.06 13% Olivenhain Lowest usage fr Dec-Mar, max of 10 6.23 0.87 14% Chula Vista Lowest 2 month consecutive billing from Nov-Apr/2, max of 20 x 90%7.79 1.10 14% Padre Dam Lowest of 2 consecutive bill periods Jan-Dec / # of days x 30, max of 12 7.71 1.15 15% Del Mar Lowest 2 month consecutive billing from Nov-Apr/2, min of 4 9.28 1.40 15% San Diego Lowest 2 month consecutive billing from Dec-Mar/2, max of 12 7.80 1.23 16% Otay - Current Monthly average fr Jan-Apr x 85%, min of 1, max of 30 9.48 1.60 17% * Variability is equal to the standard deviation of the 6 year averages. By evaluating the variability of the District’s six-year averages staff was able to assess the impact each methodology would have on the stability of sewer volumes. Based on the results of the evaluation, Otay’s current sewer rate structure was identified as the least stable of the agencies that were examined. By changing to the proposed three-year winter average methodology, the stability increases by almost 30% to the sixth most stable compared to the other methodologies. Recommended Fee Methodology Based on the need for a more stable rate structure and the results of the rate structure review, staff is recommending a three-year winter average consumption methodology maintaining the months of January through April as the measurement period, as well as, the 15% allowance for outdoor usage. The January to April winter average is used because this period covers the months with the greatest level of rainfall, which theoretically equates to the least amount of outdoor water usage. This value represents the District’s most accurate estimate of indoor water usage flowing to the sewer system. Using less than this four-month period could adversely impact customers if rainfall was heavier in the first half or second half of the winter period. To provide an allowance for outdoor water usage during the winter months, staff applies an 85% factor to the winter average. Staff evaluated two, three, four, and five-year winter averages. The standard deviation of each duration is in the table below. Staff is recommending a three-year winter average over the other options due to: • The two-year average does not provide a significantly greater level of stability than the current structure. • The four-year average was not significantly different than the three-year average. • While a five-year average provides the most stability it results in customers having a relatively fixed fee and extends any payback period for customers who are implementing permanent measures to reduce indoor water use. • The three-year average provides a significant improvement in stability and ample time for the District to smooth in rate adjustments necessary to meet debt covenant requirements. It also provides customers who are implementing permanent indoor water use reductions with a benefit sooner than under a four or five-year structure. 2 Yr 3 Yr 4 Yr 5 Yr Standard Deviation 1.42 1.14 1.02 0.76 The sewer rate structure includes a maximum usage limit of 30 HCF per month. A maximum component is used because there is a point where water usage above a certain threshold is assumed to be used in a manner that it will not be returning to the sewer system. Staff is recommending maintaining the same maximum usage. Flat Rate Methodology Analysis The use of a flat fee was discussed with the consultant HDR and due to the variability in the nature of the District’s sewer residential customer base it was deemed more appropriate to continue a usage- based billing methodology and a flat fee was not recommended. A flat fee would be used when a homogeneous group of users exist. The benefits of a flat fee are that they are easy to administer and assume all customers have placed the same burden on the system. The disadvantage of a flat fee is that it places the same burden on each user regardless of that user’s impact on the system. The District’s sewer system is not considered a homogeneous group and the usage of a variable rate is consistent with the District’s water fee structure; therefore, a flat fee methodology was not recommended. Rate Analysis Sewer fees are comprised of both a fixed monthly system fee and a usage fee. A key aspect of the cost of service study is the allocation of operating and capital costs between the fixed system and usage fees based on generally accepted cost of service principles. Fixed monthly system fees are set by the customer’s meter size. For this study, changes in the fixed monthly system fees reflect a true-up in equivalent meter ratios. An equivalent meter ratio is the relationship of the maximum flow of each meter size to a typical residential base meter size. The District uses a three- quarter inch meter as the residential base meter size. Over a period of time the fixed monthly system fee will move out of alignment with the meter equivalency. The rates presented in this rate study align with the appropriate meter equivalencies. Usage fees are set by the customer class (i.e. residential, multi- residential, and commercial) and reflect the allocation of costs related to sewer flow levels and strength. Due to varying levels of strength, commercial customer usage fees are classified by the State Water Resources Control Board subclasses (i.e. schools, churches, low-strength, medium-strength, and high-strength). The changes in these charges are a result of changes in each customer’s class average winter flow, or annual flow (commercial), and the strength of the flow. The results of the revisions in the fixed and consumption charges, to meet the intent of Proposition 218 through the cost of service analysis, will impact customers differently depending on the customers meter size and strength level. Following is a more detailed analysis of the impact by customer class based on billable water usage or meter size. The rates below collect the same revenue level as the existing rates; however, amounts will shift between customer classes based on changes in usage patterns. For this study changes in winter water average consumption and overall cost allocations, has resulted in a shifting between the customer classes. Overall, the results of the cost of service study show that low-strength customers’ (residential, multi-family, and commercial low) rates are set appropriately. However, medium- strength and high-strength charges should be adjusted to reflect the equitable allocation and distribution of costs for these two customer classes. The following tables demonstrate approximate changes in monthly fees based on listed volume assumptions. Actual amounts may change once final usage volumes are known in May. Residential Customers The table below summarizes the impact on individual residential bills based on a three-year customer winter average. Multi-Residential Customers The table below summarizes the impact per dwelling unit for multi- residential bills based on each multi-residential complex. Winter Average Range (HCF)# of Customers 2019 Winter Average (HCF) 2020 Winter Average (HCF) % Winter Average Inc/(Dec) 2019 Monthly Charge 2020 Monthly Charge $ Inc/( Dec) % Inc/(Dec) 0 - 10 3,014 5.9 6.1 3.6%$31.01 $31.07 $0.07 0.2% 11 - 20 1,374 12.3 13.4 9.0%$47.12 $49.14 $2.02 4.3% 21 and up 220 22.9 25.5 11.5%$72.08 $78.02 $5.93 8.2% Residential 2019 Monthly Consumption (HCF) 2020 Monthly Consumptio n (HCF) % Winter Average Inc/(Dec) 2019 Monthly Charge 2020 Monthly Charge $ Inc/( Dec) % Inc/(Dec) Hilton Head 2.0 676 37 4.3 4.9 15.5%$17.79 $19.15 $1.35 7.6% Calle Verde 3.5 282 9 5.5 5.6 1.0%$24.73 $24.50 ($0.23)-0.9% Dehesas Rd 3.0 96 1 4.6 4.5 -3.6%$14.07 $13.46 ($0.61)-4.4% Avocado Village 3.0 204 2 4.8 5.3 9.4%$14.42 $15.32 $0.90 6.2% Hillsdale 2.0 102 1 4.4 4.6 4.6%$12.18 $12.50 $0.32 2.6% Multi- Residential Complex Average Meter Size # of Dwelling Units # of Meters Per Dwelling Unit Averages Multi-Residential Schools The table below summarizes the impact on the individual school’s monthly charges based on the customer’s meter size. Churches The table below summarizes the impact on individual church monthly charges based on the customer’s meter size. Commercial – Low-Strength The table below summarizes the impact on individual commercial low- strength monthly charges based on the actual customer’s meter size. 2019 Monthly Consumption (HCF) 2020 Monthly Consumptio n (HCF) % Annual Average Inc/(Dec) 2019 Monthly Charge 2020 Monthly Charge $ Inc/( Dec) % Inc/(Dec) 2.0 3 112.0 87.8 -21.6%$410.20 $344.63 ($65.57)-16.0% 3.0 1 568.6 515.8 -9.3%$1,663.00 $1,509.03 ($153.96)-9.3% 10.0 1 2,574.3 2,367.4 -0.1 $8,300.31 $7,670.05 ($630.26)-7.6% Meter Size Number of Customers Monthly Per Customer Averages Schools 2019 Monthly Consumption (HCF) 2020 Monthly Consumptio n (HCF) % Annual Average Inc/(Dec) 2019 Monthly Charge 2020 Monthly Charge $ Inc/( Dec) % Inc/(Dec) 0.75 1 43.2 43.2 0.0%$123.99 $122.18 ($1.81)-1.5% 1.00 1 133.2 92.9 -30.2%$372.90 $268.57 ($104.33)-28.0% 2.00 2 94.7 88.4 -0.1 $367.10 $346.09 ($21.00)-5.7% Meter Size Number of Customers Churches Monthly Per Customer Averages 2019 Monthly Consumption (HCF) 2020 Monthly Consumptio n (HCF) % Annual Average Inc/(Dec) 2019 Monthly Charge 2020 Monthly Charge $ Inc/( Dec) % Inc/(Dec) 0.75 19 11.7 10.3 -11.9%$45.60 $41.49 ($4.11)-9.0% 1.00 4 113.4 109.5 -3.4%$323.51 $309.31 ($14.20)-4.4% 1.50 13 43.1 58.6 36.1%$189.27 $224.70 $35.43 18.7% 2.00 11 77.3 66.6 -13.9%$323.71 $292.49 ($31.22)-9.6% 6.00 1 318.3 318.3 -0.1 $1,612.33 $1,588.27 ($24.06)-1.5% Meter Size Number of Customers Monthly Per Customer Averages Commercial - Low Strength Commercial – Medium-Strength The table below summarizes the impact on individual commercial medium-strength monthly charges based on the actual customer’s average water usage. Commercial – High-Strength The table below summarizes the impact on individual commercial high- strength bills based on the actual customer’s average water usage. Conclusion The sewer rates presented in the attached report have been calculated using acceptable rate setting standards and meet the requirements of Proposition 218 as they are known today. If so directed, staff will be incorporating these rates into the FY 2021 budget, which will be presented to the Board in June. As part of the FY 2021 budget process, staff will again recommend a five-year Proposition 218 notice. In mid-2020, staff will prepare the Proposition 218 notices and in October 2020 a Proposition 218 hearing will be held to adopt the rates. After the Proposition 218 hearing, and upon approval of the rates, the new rates and rate structures are proposed to be effective in January 2021. The District has historically executed a five-year Proposition 218 notice. The District, as well as many other agencies, use the five- year process with very positive results. In the past, to make these notices effective for five-years, the Board has approved a pass- through component of future rate increases from sewer service providers, and also approved a separate maximum rate increase for the 2019 Monthly Consumption (HCF) 2020 Monthly Consumptio n (HCF) % Annual Average Inc/(Dec) 2019 Monthly Charge 2020 Monthly Charge $ Inc/( Dec) % Inc/(Dec) 0.75 3 4.3 4.1 -4.5%$29.59 $27.55 ($2.04)-6.9% 1.50 4 156.2 155.4 -0.5%$564.62 $515.19 ($49.42)-8.8% 2.00 5 69.5 74.1 6.6%$345.78 $336.13 ($9.65)-2.8% Number of CustomersMeter Size Monthly Per Customer Averages Commercial -Medium Strength 2019 Monthly Consumption (HCF) 2020 Monthly Consumptio n (HCF) % Annual Average Inc/(Dec) 2019 Monthly Charge 2020 Monthly Charge $ Inc/( Dec) % Inc/(Dec) 0.75 1 3.8 3.8 0.0%$32.34 $30.89 ($1.45)-4.5% 1.50 4 79.0 67.0 -15.2%$418.12 $344.22 ($73.90)-17.7% 2.00 2 101.9 104.8 2.9%$564.72 $541.41 ($23.32)-4.1% Monthly Per Customer Averages Meter Size Number of Customers Commercial - High Strength portion of rates that are due to increases in internal costs. The pass-through costs apply to rates, fees, and charges from sewer service providers, are defined as costs charged by the County of San Diego and City of San Diego. Staff will again be proposing a five- year process including the same stipulations for increases in internal and pass-through costs. FISCAL IMPACT: Joe Beachem, Chief Financial Officer The recommendations in this study may change the sewer charges for individual customer types, but the overall change is financially neutral as it is based on the FY 2020 budgeted cost. The proposed changes bring added stability to the sewer rates and revenues. STRATEGIC GOAL: The District ensures its continued financial health through sound policies and procedures. LEGAL IMPACT: None. Attachments: A) Committee Action Form B) HDR Presentation C) HDR Cost of Service Study Draft Report ATTACHMENT A SUBJECT/PROJECT: Communicate to the Board the Results of the Current Sewer Cost of Service Study Prepared by HDR Engineering, Inc. and Obtain Direction from the Board to Prepare the FY 2021 Budget Using the Cost of Service Study Results COMMITTEE ACTION: The Finance and Administration Committee reviewed this item at a meeting held on April 21, 2020 and the following comments were made: • Staff is requesting that the board review the results of the current Sewer Cost of Service Study (COSS) prepared by HDR Engineering, Inc. and direct staff to prepare the FY 2021 budget using the COSS results. • Staff presented information from the staff report. • Staff indicated that the overall impact of the Sewer COSS is revenue neutral and the next step in the process is staff will prepare three (3) budget scenarios based on the Sewer COSS. The three (3) scenarios being considered is a 0% rate increase, a half rate increase and a full rate increase. • Mr. Shawn Koorn, Associate Vice President of HDR Engineering, Inc. presented the results of the study. Mr. Koorn’s presentation included: − The purpose of the study − Requirements of proposition 218 − Overview of the rate setting process − Key assumptions of the study − A review of the study results and recommendations o Determine FY 2021 revenue requirements o Analyze cost of service o Develop sewer rates for each customer class − Next steps o At the June 2020 board meeting present to the board the three (3) budget scenarios based on the Sewer COSS (0% rate increase, a half rate increase and a full rate increase) o Issue a 5-year Proposition 218 Notice in mid-2020 (July and August 2020) o Hold a Proposition 218 Public Hearing at the October 2020 board meeting and request that the Board adopt the proposed rates if there are no major protests o New sewer rates are implemented on January 1, 2021 Please reference the attached powerpoint presentation to the staff report for further details of Mr. Koorn’s presentation. • In response to an inquiry from the Committee, staff indicated that they selected a rate structure based on a 3- year winter average water use as it provides improvement in stability. Several multi-year winter average structures were examined. A five-year structure was not chosen because it would lengthen the payback time for those customers who implement permanent indoor water use conservation measures. • Staff explained, in response to another inquiry from the Committee, that water use billed in January to April determines customers winter average water use. These bills represent water used in the months of December to March. • The Committee commented that they felt the “Maximum Water Use” of 30 units is high for interior water use. The Committee also suggested that staff consider using a minimum water use of 4 units instead of 1 unit when developing sewer rates in future. • There was discussion regarding what constitutes high and low strength customers. It was indicated that it is the concentration of suspended solids and the biochemical oxygen demands of customers’ discharges. The Water Resources Control Board determines the class (low, medium and high) for the different customer types (residential, multi-residential, restaurants, schools, etc.). A car wash would be an example of a high strength customer and schools would be an example of a low strength customer. • Staff indicated in response to another inquiry from the Committee that a water COSS study is scheduled to be performed in FY 2022. The Board has expressed a desire in the past to bring the sewer and water COSSs back in sync and staff will discuss this during the development of the FY 2022 budget. • The Committee suggested that when there are years with less than normal rainfall that these years be weighted less. Staff indicated that they would look at the suggestion and explore if there is benefit to doing so in the next study. • There was discussion concerning if there was a way to provide sewer billing relief to businesses who are not open at this time due to the COVID-19 social distancing orders. It was indicated that sewer billing is based on prior year’s usage and that the reduced usage occurring today would not be reflected in the billing until next year. Staff is empathetic to the current environment and is working with customers who are unable to pay at this time. The Committee indicated that there is no easy solution, but if staff would address any issues on a case-by-case basis. Staff indicated that they would do so. Upon completion of the discussion, the Committee supported staff’s recommendation and presentation to the full board as an action item. April 22, 2020 Summary of the Sewer Cost of Service Study Presented by: Shawn Koorn Associate Vice President HDR Engineering, Inc. 2 Overview of the Presentation •Purpose of the study •Requirements of proposition 218 •Overview of the rate setting process •Key assumptions of the study •Review study results and recommendations •Feedback / Discussion •Next steps 3 Purpose of the Study •Provide sufficient revenue to prudently operate and maintain District’s sewer services •Review the current sewer rate structures based on industry standard approaches •Develop equitable, cost-based, and legally defendable rates –Meet the intent of Proposition 218 –Review alternative rate designs 3 4 Proposition 218 Requirements •Proposition 218 is a constitutional amendment designed to protect taxpayers by limiting the methods by which local governments can create or increase taxes, fees and charges without taxpayer consent •Proposition 218 is not prescriptive in defining a “cost- based” rate •In part, Proposition 218 requires –Fees shall not exceed the reasonable cost of providing the service –Fees shall not exceed the proportional cost of providing the service 5 Overview of the Rate Setting Process Rate Design Design cost-based rates for each class of service to meet the revenue needs of the utility, along with any other rate design goals and objectives Cost of Service Equitably (proportionally) allocates the revenue requirement between the various customer classes of service Revenue Requirement Compares the revenue of the utility to the expenses to evaluate the level of overall rates 6 Key Assumptions of the Study •Revenue Requirement –Future revenue adjustments based on the level of revenues necessary to meet operating and capital needs •Cost of Service –Used generally accepted cost allocation techniques –Considered the District’s specific facilities, customers, and costs –Calculated unit costs for the rate design •Rate design –Reviewed the structures and developed revenue neutral rates Summary Results of the Sewer Rate Study 8 FY 2021 Revenue Requirement ($000s) FY 2021 Revenues Rate Revenues $2,743 Other Revenues 174 $2,916 Expenses Total O&M $2,822 Total Taxes / Transfer 41 Rate Funded Capital 0 Net Debt Service 0 Total Reserve Funding 53 $2,916 Bal. / (Def.) of Funds $0 9 Revenue Requirement Summary •Total FY 2021 revenues balance to expenses –Revenues are based on a blend of the Jan 1, 2019 and January 1, 2020 rates •Major expense for the utility is Metro O&M Costs (≈ 20% of total costs) •Total revenue requirement includes the total costs associated with providing sewer service –Future rate adjustments will be determined in the District’s budgeting process 10 Overview of Cost of Service What is cost of service? •Analysis to equitably allocate the revenue requirement to the various customer classes of service Why cost of service •Generally accepted as “fair and equitable” •Avoids subsidies •Revenues track costs •Meet the intent of Proposition 218 Objectives of Cost of Service •Determine if subsidies exist •Develop average unit costs (i.e., cost-based rates) 11 Generic Cost of Service Approach -Commercial -Admin -Treatment -Collection -Utilities -Etc. Total Expenses Volume Related Strength Related Customer Related Low-Strength Med-Strength High-Strength Low-Strength Med-Strength High-Strength Low-Strength Med-Strength High-Strength Low-Strength Customers Med-Strength Customers High-Strength Customers 12 Cost of Service Summary •Cost of service analysis provides the basis for the proposed rates –Based on customer characteristics and system requirements •Results show the need for minor cost of service of service adjustments –Reflect cost of service results to meet the intent of Prop 218 •The cost of service provides two key pieces of information –Allocated total costs to each class of service –Average unit costs •$ / Customer / Month (Equivalent Meter Cost) •$ / CCF 13 Summary of the Cost of Service Present Rate Revenues ($000s) Allocated Revenue Requirement ($000s) $ Difference ($000s) % Difference Low-Strength [1]$2,658 $2,652 $6 -0.2% Med-Strength 31 33 (2)5.4% High-Strength 53 57 (4)7.5% Total $2,742 $2,742 ($0)0.0% [1] Low Strength includes residential, multi-family, and commercial low 14 Current Sewer Rates •Residential: Flat monthly fixed charge and variable consumption charge billed up to 85% of prior year winter water use –Low strength •Multi-Residential: Fixed monthly charge by meter size and variable consumption charge billed up to 85% of prior year winter water use –Low strength •Commercial: Fixed monthly charge by meter size and variable consumption charge billed up to 85% of prior year annual water consumption –Low strength –Medium strength –High strength 15 Rate Design Analysis •Reviewed alternative winter water calculations for establishing proposed rate structure –Current winter period (Jan –April of prior year) –Three year average of winter water consumption –Flat residential customer charge •A three year winter water average calculation is recommended •Alternative rate structures were developed and reviewed with staff •Recommended rate structure: Reduce rate levels to maintain current revenues (revenue neutral) and average bill impacts as volumes are moved to a 3-year winter water average; rates reflect cost of service results 16 Rate Design (cont.) •Proposed rates were developed to reflect the cost of service analysis –Fixed charge relationship maintained (updated in 2018 cost of service study), adjust level to collect the appropriate amount of revenue –Consumption charge revised to reflect the allocated costs and strength levels (medium and high strength customers) •Incorporate transition to 3-year average for winter water (Res & Multi-Res) 17 Cost-Based Rates –Fixed Charges Current Rates Proposed Rates Residential $16.38 $16.13 Multi-Residential / Commercial ¾”$16.38 $16.13 1”40.94 40.32 1.5”81.88 80.63 2”131.00 129.00 3”245.64 241.89 4”409.40 403.15 6”818.79 806.29 8”1,310.08 1,290.08 10”1,883.23 1,854.49 18 Cost-Based Rates –Consumption Charges Current Rates Proposed Rates Residential $2.93 $2.89 Multi-Residential 2.93 2.89 Commercial Low Strength $2.93 $2.89 Medium Strength 3.64 3.29 High Strength 5.01 4.63 Schools 2.93 2.89 Churches 2.93 2.89 19 Typical Residential Bill Billed Present Proposed Use Rates Rates $% 0 $16.38 $16.13 ($0.25)-1.5% 2 22.24 21.91 (0.33)-1.5% 4 28.10 27.69 (0.41)-1.5% 6 33.96 33.47 (0.49)-1.4% 8 39.82 39.25 (0.57)-1.4% 10 45.68 45.03 (0.65)-1.4% 12 51.54 50.81 (0.73)-1.4% 14 57.40 56.59 (0.81)-1.4% 16 63.26 62.37 (0.89)-1.4% 18 69.12 68.15 (0.97)-1.4% 20 74.98 73.93 (1.05)-1.4% Fixed Charge $ / Acct.Fixed Charge $ / Acct. Monthly System Fee $16.38 Monthly System Fee $16.13 Consumption Charge $ / CCF Consumption Charge $ / CCF Billed @ 85% of WW Avg $2.93 Billed @ 85% of WW Avg $2.89 Otay Water District Sewer Cost of Service Study Residential Proposed Rates - Alt 1 - FY 2021 Difference Present Rates Proposed Rates 20 Next Steps… •Presentation to the Board (May) •Determine overall rate adjustments during the budgeting process (June) •Proposition 218 Process (October) –Set public hearing date and send customer notification –Public presentation on proposed rates –Board adopt the proposed rates, if no major protest •Rate implementation (Jan 2021) 21 Thank you for your input! 22 Revenue Requirement ($000s) 22 Otay Water District Sewer Cost of Service Study April 2020 Draft Final Report April 2, 2020 Mr. Kevin Koeppen Assistant Chief of Finance Otay Water District 2554 Sweetwater Springs Blvd. Spring Valley, California 91978-2004 Subject: 2020 Sewer Cost of Service Study Dear Mr. Koeppen: HDR Engineering, Inc. (HDR) is pleased to present to the Otay Water District (District) the draft final report for the comprehensive sewer cost of service study. The District’s comprehensive study was developed to provide a financial plan and sewer rates that generate sufficient revenue to fund the operating and capital needs of the sewer utility. More specifically, the study was designed to develop cost-based and equitable sewer rates for the District’s customers. This report outlines the overall approach used to achieve these objectives, along with our findings, conclusions, and recommendations. The District owns and operates the sewer system and conveys and treats wastewater generated within the District’s service area. The costs associated with providing sewer service to the District’s customers has been developed based on the District’s sewer system costs, customer data, and system information and is discussed in more detail within this report. This study was developed utilizing generally accepted sewer industry rate setting principles and methodologies. This report provides the basis for developing and implementing sewer rates which are cost- based, equitable, and legally defensible to the District’s customers. We appreciate the assistance provided by the District’s project team in the development of this study. More importantly, HDR appreciates the opportunity to provide these technical and professional services to Otay Water District. Sincerely yours, HDR Engineering, Inc. Shawn Koorn Associate Vice President Table of Contents i Otay Water District – Sewer Cost of Service Study Table of Contents Executive Summary Introduction .................................................................................................................. 1 Overview of the Rate Study Process .............................................................................. 1 Summary of the Sewer Revenue Requirement Analysis ................................................. 2 Summary of the Sewer Cost of Service Analysis ............................................................. 6 Summary of the Sewer Rate Designs ............................................................................. 7 Summary of the Sewer Rate Study ................................................................................. 9 1 Introduction and Overview 1.1 Introduction ...................................................................................................... 11 1.2 Goals and Objectives ......................................................................................... 11 1.3 Overview of the Rate Study Process .................................................................. 12 1.4 Organization of the Study .................................................................................. 13 1.5 Summary ........................................................................................................... 13 2 Overview of the Rate Setting Principles 2.1 Introduction ...................................................................................................... 14 2.2 Generally Accepted Rate Setting Principles ........................................................ 14 2.3 Determining the Revenue Requirement ............................................................ 14 2.4 Analyzing Cost of Service ................................................................................... 15 2.5 Designing Utility Rates ....................................................................................... 16 2.6 Economic Theory and Rate Setting .................................................................... 16 2.7 Summary ........................................................................................................... 17 3 Development of the Revenue Requirement Analysis 3.1 Introduction ...................................................................................................... 18 3.2 Development of the Sewer Revenue Requirement Analysis ............................... 18 3.2.1 Establishing a Time Frame and Approach ................................................ 18 3.2.2 Projection of Rate and Other Miscellaneous Revenues ............................ 19 3.2.3 Projection of Operation and Maintenance Expenses ............................... 19 3.2.4 Projection of Taxes and Transfer Payments ............................................. 20 3.2.5 Projection of Capital Improvement Funding Needs.................................. 20 3.2.6 Projection of Debt Service ....................................................................... 23 3.2.7 Reserve Funding ...................................................................................... 23 3.2.8 Summary of the Sewer Revenue Requirement ........................................ 24 3.3 Consultant’s Revenue Requirement Conclusion and Recommendations ............ 25 3.4 Summary of the Sewer Revenue Requirement Analysis ..................................... 25 Table of Contents ii Otay Water District – Sewer Cost of Service Study 4 Development of the Cost of Service Analysis 4.1 Introduction ...................................................................................................... 26 4.2 Objectives of the Cost of Service ....................................................................... 26 4.3 Determining the Customer Classes of Service .................................................... 27 4.4 General Cost of Service Procedures ................................................................... 27 4.4.1 Functionalization of Costs ...................................................................... 27 4.4.2 Classification of Costs ............................................................................. 28 4.4.3 Development of the Allocation Factors .................................................. 29 4.5 Summary of the Sewer Cost of Service Analysis ................................................. 30 4.6 Summary of the Average Unit Costs .................................................................. 32 4.7 Consultant’s Cost of Service Conclusions and Recommendations ...................... 32 4.8 Summary ........................................................................................................... 32 5 Development of the Proposed Sewer Rate Designs 5.1 Introduction ..................................................................................................... 33 5.2 Rate Design Criteria and Considerations........................................................... 33 5.3 Development of Cost-Based Sewer Rates ......................................................... 33 5.4 Overview of the Present Sewer Rate Structure................................................. 34 5.5 Development of the Proposed Sewer Rates ..................................................... 35 5.6 Consultant’s Rate Design Conclusions and Recommendations ......................... 37 5.7 Summary.......................................................................................................... 37 Technical Appendix – Sewer Technical Analysis Executive Summary 1 Otay Water District –Sewer Cost of Service Study Executive Summary Introduction HDR was retained by Otay Water District (District) to conduct a comprehensive sewer rate study. The main objectives of the study were: x Review the District’s previously adopted sewer rates which were adopted through the Proposition 218 process. x Develop a financial plan for projecting operating and capital costs for the sewer utility for planning purposes. x Provide the framework and methodology, based on generally accepted industry best practices, for the development of cost-based sewer rates. The District owns and operates a sewer collection and treatment system. The District serves approximately 4,700 connections and the sewer service area differs from their water service area. More specifically, the sewer service area covers approximately 8,800 acres or the equivalent of about 11% of the District’s water service area. Most wastewater is treated for use in the District’s recycled water program but some of the wastewater collected is conveyed to the San Diego Metropolitan Wastewater Joint Powers Authority (Metro) for treatment. The costs associated with providing sewer services to the District’s sewer customers has been developed based on District provided information and it has been utilized in the development of the proposed sewer rates. Overview of the Rate Study Process A comprehensive rate study uses three interrelated analyses to address the adequacy and equity of the utility’s rates. These three analyses are a revenue requirement analysis, a cost of service analysis, and a rate design analysis. These three analyses are illustrated below in Figure ES - 1. “The District’s sewer service area differs from their water service area in that the sewer service area covers approximately 8,800 acres or the equivalent of about 11% of the District’s water service area.” Executive Summary 2 Otay Water District –Sewer Cost of Service Study Figure ES – 1 Overview of the Comprehensive Sewer Rate Analyses Shown above is the basic analytical framework that was utilized in the development of this study for reviewing and evaluating the District’s sewer rates. Summary of the Sewer Revenue Requirement Analysis A revenue requirement analysis is the first analytical step in the comprehensive sewer rate study process. This analysis determines the adequacy of the current sewer revenues (rates) to fund annual operating expenses, capital improvement needs, and meet any financial policies of the District. From this analysis, a determination can be made as to the overall level of sewer revenue adjustments – if necessary – to provide adequate and prudent funding for the District’s sewer system. As a practical matter, a multi-year time frame is recommended in an attempt to identify and plan for any major expenses that may be on the horizon. In this way, the District can anticipate future financial requirements and then begin to plan for these changes sooner, thereby, minimizing short-term sewer rate impacts while also stabilizing long-term sewer rates. For the revenue requirement analysis a “cash basis” approach was utilized. The “cash basis” approach is the most commonly used methodology by municipal and special district utilities to set their revenue requirement and is comprised of operation and maintenance (O&M) expenses, taxes/transfer payments, annual debt service payments, and rate funded capital projects. The primary inputs for the District’s revenue requirement analysis were obtained from the District’s budget documents, historical billed customer data, and the sewer capital improvement plan. Budgeted O&M expenses were projected using inflationary factors for the District’s various expenses to provide sewer collection and treatment services over the projected time period. Revenue Requirement Analysis Cost of Service Analysis Rate Design Analysis Compares the revenues to the expenses of the utility to determine the overall rate adjustment required Allocates the revenue requirement to the various customer classes of service in a “fair and equitable" manner Considers both the level and structure of the rate design to collect the target level of revenues Executive Summary 3 Otay Water District –Sewer Cost of Service Study The adequate funding of capital improvement projects is critical to maintain the existing sewer facilities, provide consistent levels of service, and minimize rate impacts over time. A general financial guideline states that, at a minimum, a utility should fund an amount equal to or greater than annual depreciation expense through rates. Annual depreciation expense reflects the current investment in plant being depreciated or “losing” its useful life. Therefore, this portion of plant investment needs to be replaced or repaired to maintain the existing level of infrastructure (and levels of service). However, it must be kept in mind that, in theory, annual depreciation expense reflects an investment in infrastructure that was placed in service an average of 15 years ago, assuming a 30-year useful (i.e., depreciable life). It is important to note and understand that depreciation expense is not the same as replacement cost. Thus, funding an amount which exceeds the sewer utilities’ share of depreciation expense is reasonable and appropriate. In developing this financial plan, HDR and the District have attempted to minimize rate impacts while prudently funding the planned capital improvement projects. A capital funding plan was developed based on the District’s current capital improvement plan. The goal of the funding plan was to utilize a balance of rates, reserves, and long-term debt in a way that both funds the capital needs over the long-term and also minimizes rate impacts. Every agency must balance the use of the various sources of capital funding depending on a large number of variables. Each has a benefit and drawback and therefore, all the considerations must be evaluated. This type of analysis is appropriate and necessary when developing the funding for capital improvements and establishing cost-based rates. The District has assumed the issuance of approximately $6.5 million of long-term debt in order to pay for several substantial infrastructure projects during the projected six-year time period. These projects will not only benefit the current customers of the District but also future customers. Given this, the use of long-term debt is appropriate and is used as a tool to attempt to equitably associate the future benefit (to future customers) to the associated future costs (in the form of annual debt service payments). Shown below in Table ES – 1 is a summary of the capital improvement plan for the projected five- year review period. Executive Summary 4 Otay Water District –Sewer Cost of Service Study Table ES – 1 Summary of the Sewer Capital Improvement Plan ($000s) FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Capital Improvement Projects Total Expansion Projects $3 $21 $37 $126 $171 $3 Total Betterment Projects 1,120 158 157 471 491 525 Total Replacement Projects 1,066 298 523 422 610 865 Total Capital Projects $2,188 $477 $717 $1,020 $1,272 $1,392 Less: Other Funding Sources Sewer Operating Reserves $0 $0 $0 $0 $0 $0 Sewer Replacement Reserves 1,066 298 523 422 610 865 Sewer Betterment Reserves 1,120 158 157 471 491 525 Sewer Expansion Reserves 3 21 37 126 171 3 New Long Term Debt 0 0 0 0 0 0 Total Other Funding $2,188 $477 $717 $1,020 $1,272 $1,392 As shown in Table ES-1, the District’s expansion, betterment, and replacement projects are all funded through available reserve fund balances. A portion of these reserves are funded through annual rate revenues as well as a long-term borrowing during this time period. A more detailed discussion of the sewer capital improvement funding plan is provided in Section 3 of this study. Given a projection of O&M starting with the District’s budget and capital improvement funding plan, the sewer revenue requirement analysis was developed. Table ES - 2 provides a summary of the revenue requirement for the District’s sewer utility. Executive Summary 5 Otay Water District –Sewer Cost of Service Study Table ES – 2 Summary of the Sewer Revenue Requirement Analysis ($000) FY 2020[1] FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Revenues Rate Revenues[1] $2,872 $2,743 $2,743 $2,743 $2,743 $2,743 Misc Revenues 108 174 255 357 529 116 Total Revenues $2,979 $2,916 $2,998 $3,100 $3,272 $2,859 Expenses Total O & M $2,795 $2,822 $2,916 $3,017 $3,123 $3,270 Taxes / Transfer 39 41 43 46 48 52 Debt Service 0 0 0 0 0 0 To / (From) Reserves 145 53 162 390 673 345 Total Expenses $2,979 $2,916 $3,122 $3,453 $3,845 $3,667 Bal. / (Def.) of Funds $0 $0 ($123) ($353) ($573) ($808) Bal. as a % of Rate Rev. 0.0% 0.0% 4.5% 12.9% 20.9% 29.5% Proposed Rate Adjustment [2] 0.0% 0.0% 9.0% 7.1% 7.1% 7.1% Add'l Revenue from Adj. $0 $0 $123 $353 $573 $808 Total Bal. /(Def.) of Funds $0 $0 $0 ($0) $0 $0 [1] – Includes adopted rate revenue adjustment for FY 2020 [2] – Rate adjustments are assumed to be implemented Jan. 1st each fiscal year and effective for 6 months As shown in Table ES – 2 above, the revenue requirement has summed the O&M, taxes / transfers, rate funded capital, net debt service, and reserve funding. The total revenue requirement is then compared to the total current revenues which include the sewer rate revenues - at present rate levels - and other miscellaneous sewer revenues. From this comparison a balance or deficiency of funds in each year can be determined. This balance or deficiency of funds is then compared to the annual rate revenues to determine the level of rate revenue adjustment needed to meet the overall revenue requirement. It should be noted that the rate adjustment percentage is impacted not only by increases in District operating and capital costs, but also from a changes in billable units for the volumetric component of rates for the residential customer class which is a majority of the District’s rate revenues. For example, in FY 2021 overall revenues are projected to decrease by approximately 4.5% due to the reduction in the recent winter water consumption for residential customers. Additionally, the total revenue requirement is projected to increase by approximately 4.0%. Taking the change of both revenues and expenditures into consideration, the overall percentage change to the District’s revenues can be developed. During this projected time period, the District’s rates appear to be deficient for FY 2021 through FY 2025. The total overall deficiency is approximately $808,000. To address that deficiency, annual sewer revenue adjustments are proposed for FY 2022 through FY 2025 as outlined in the Executive Summary 6 Otay Water District –Sewer Cost of Service Study table above. It is important to note that the District has historically implemented rate adjustments on January 1st of the fiscal year and the analysis assumes this strategy is maintained. Therefore, the proposed rate adjustments will only be effective for 6 months of each fiscal year and is reflected in the projected percentage change for each fiscal year. A more detailed discussion of the development of the revenue requirement analysis can be found in Section 3.2. Detailed technical exhibits of the sewer revenue requirement analysis have been included within the Technical Appendices. Summary of the Sewer Cost of Service Analysis A cost of service analysis determines the equitable allocation of the revenue requirement to the various customer classes of service (i.e., residential, multi-residential, commercial). The objective of the sewer cost of service analysis is different from determining the sewer revenue requirement analysis. A revenue requirement analysis determines the utility’s overall financial needs, whereas the cost of service analysis determines the fair and equitable (i.e., proportional) manner to collect the overall total revenue requirement. The District’s sewer cost of service analysis began by functionalizing the revenue requirement for the sewer system. Functionalizing the data sorts it into major functions (e.g., power, materials, treatment, administrative, etc.). Functionalization of the data was accomplished via the District’s system of accounting. The functionalized sewer revenue requirement was then allocated into their various cost components (volume, strength, customer-related). The individual allocation totals were then equitably distributed to the various customer classes of service based on the appropriate and proportional distribution factors. The distributed expenses for each customer class were then aggregated to determine each customer class’s overall revenue responsibility. These steps follow generally accepted industry methodologies and are outlined in the Water Environment Federation Manual of Practice No. 27, Financing and Charges for Wastewater System. Shown below in Table ES - 3 is a summary of the sewer cost of service analysis results by customer class of service. Table ES – 3 Summary of the Sewer Cost of Service Analysis ($000) Customer Class of Service Revenues at Present Rates Allocated Revenue Requirement Bal. / (Def.) of Funds Required % Change in Rates Low Strength [1] $2,658 $2,652 $6 -0.2% Medium Strength 31 33 (2) 5.4% High Strength 53 57 (4) 7.5% Total $2,743 $2,743 ($0) 0.0% [1] – Low Strength includes Residential, Multi-Residential, and Low Commercial The above results indicate that the customer classes of service are at or near their cost of service. This means that the District’s overall revenues collected from each customer class of service is as Executive Summary 7 Otay Water District –Sewer Cost of Service Study close to their “cost of service” as reasonably possible, based on the proportional allocation of costs and the customers utilization of the system. In making this statement, it is important to note that a cost of service study is an analysis of a point in time and the District’s costs, customer consumption patterns, and total usage change over time. With that in mind, a cost of service is a static analysis of a dynamic and ever-changing situation. While Table ES – 3 summarized the results of the sewer cost of service analysis by customer class of service, the cost of service analysis also contains sufficient detail to understand costs by fixed and variable charges. These unit costs, or cost-based rates, form the basis for the final proposed sewer rates by customer class of service. The Technical Appendices contains the various exhibits associated with the District’s cost of service analysis. Summary of the Sewer Rate Designs The final step of the comprehensive sewer rate study process is the design of the sewer rates to collect the appropriate levels of revenue for the system, and for each customer class of service. The appropriate levels of revenue have been determined based on the results of the revenue requirement and cost of service analysis. The revenue requirement analysis provided a set of recommendations related to annual rate adjustments, while the cost of service results indicated that minor interclass adjustments were needed at this time. The distributed costs in the cost of service analysis incorporate the proposed revenue adjustment from the revenue requirement analysis. Therefore, the proposed rates are designed to collect approximately the same amount of revenue as the costs that the revenue requirement identifies. However, the cost of service calculated unit costs have appropriately (equitably) realigned where the revenue is collected; for example, between customer classes as well as from either the fixed or variable charges. Provided below in Table ES – 4 are the present and proposed sewer rates for the District. This study has not recommended any changes to the rate structure only the calculation of the winter water average which is proposed to transition to a multi-year winter water average calculation (3-year average). However, the relationships between fixed and variable charges have been revised to be reflective of the District’s costs as determined within the cost of service analysis. Executive Summary 8 Otay Water District –Sewer Cost of Service Study Table ES – 4 Summary of the Present and Proposed Sewer Rates Present Rates FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Fixed Charge ($/Month) Residential Monthly System Fee $16.38 $16.13 $17.10 $18.22 $19.15 $20.60 Multi-Resident. / Comm. 3/4" $16.38 $16.13 $17.10 $18.22 $19.15 $20.60 1" 40.94 40.32 42.74 45.54 47.86 51.49 1-1/2" 81.88 80.63 85.48 91.08 95.73 102.97 2" 131.00 129.00 136.76 145.72 153.15 164.75 3" 245.64 241.89 256.44 273.23 287.18 308.92 4" 409.40 403.15 427.40 455.39 478.63 514.87 6" 818.79 806.29 854.78 910.77 957.25 1,029.74 8" 1,310.08 1,290.08 1,367.67 1,457.24 1,531.63 1,647.60 10" 1,883.23 1,854.49 1,966.01 2,094.78 2,201.70 2,368.41 Variable Charge ($/CCF) Residential Billed @ 85% of WW Avg $2.93 $2.89 $3.06 $3.26 $3.42 $3.59 Multi-Residential Billed @ 85% of WW Avg $2.93 $2.89 $3.06 $3.26 $3.42 $3.59 Commercial Low Strength $2.93 $2.89 $3.06 $3.26 $3.42 $3.59 Schools 2.93 2.89 3.06 3.26 3.42 3.59 Churches 2.93 2.89 3.06 3.26 3.42 3.59 Medium Strength 3.64 3.29 3.49 3.71 3.90 4.09 High Strength 5.01 4.63 4.91 5.23 5.48 5.76 As can be seen, the District has three separate rate schedules; residential, multi-residential, and commercial. The rate structure is composed of a fixed monthly charge and a consumption (volumetric) charge. The volumes of wastewater contributed by individual customer is not metered. Given that, winter water consumption is used as a surrogate for residential and multi- residential wastewater contributions. The District adjusts the winter water consumption for residential and multi-residential customers to 85% to determine the sewer billing units. This adjustment in consumption is used to be more reflective of wastewater contributions for these customers. For commercial customers, annual water use is adjusted to 85% to determine the sewer billing units. The customer bill impacts from these proposed rates will vary by customer class of service and by consumptive use. As an example, in FY 2021 and for a typical residential customer being billed Executive Summary 9 Otay Water District –Sewer Cost of Service Study 8 CCF/month, the change in their monthly bill will decrease by approximately $0.57/month, or a monthly sewer bill which goes from $39.82 to $39.25. As part of the rate study update, District staff and HDR looked at the viability of various other rate structures as alternatives to the District rates. One of the rate structures that was reviewed was a flat charge for residential and multi-residential customers. Although there are benefits in revenue stability and ease of administration there are also drawbacks to a flat rate structure. For example, conservation incentives by having a volumetric component may be diminished. Likewise, the equitability decreases as a customers’ bill does not specifically reflect their actual demands the customer places on the wastewater system. Finally, this approach would take the District in the opposite direction of the current industry trend of incorporating a volumetric component to the sewer rate structure. These are just a few examples of the reasons why the flat rate for residential and multi-residential customers is not recommended at this time. Another component of the District’s rates that was reviewed was the current maximum of 30 CCF maximum. After reviewing the most recent water consumption data it is the opinion of HDR that the current maximum of 30 CCF is appropriate, and water consumption above that level is generally not entering the sewer collection system. Section 4 of this study provides a more detailed discussion of the present and proposed sewer rates. Proposition 218 Notices and Public Hearing Given the requirements of what is commonly referred to as Proposition 218, a process must be utilized in order to adopt and implement a change in an agencies rates. The first requirement is that the rates must be cost-based or justified and that is the reason the District has developed the cost of service update. Once the cost basis for the proposed rates has been calculated, a public notice process must be undertaken in order to adopt the proposed rates. This begins with the presentation of the proposed rates to the District’s Board of Directors. If the proposed rates are acceptable and prudent, the Board will direct staff to prepare and mail the Proposition 218 notices to the District’s customers which outlines the changes in rates and the time, date, and location of the public hearing. The District Board will hold a public hearing at the specified time, date, and location to discuss the publicly noticed and proposed rates. Absent sufficient protest by customers, the Board may then move to adopt the proposed rates as outlined in the customer notification. Summary of the Sewer Rate Study This completes the overview of the development of the comprehensive sewer rate study for the District. The focus of this study has been the prudent and adequate funding of the District’s sewer utility, along with the development of equitable and cost-based sewer rates by customer class of service. A full and complete discussion of the development of the District’s comprehensive sewer rate study and the proposed sewer rates can be found in the following sections and exhibits of this report. Introduction and Overview 10 Otay Water District – Sewer Cost of Service Study 1 Introduction and Overview 1.1 Introduction HDR was retained by the Otay Water District (District) to conduct a comprehensive sewer cost of service study. The objective of the study was to review the District’s operating and capital costs in order to develop a financial plan and cost-based rates for the District’s sewer customers. This study determined the adequacy of the existing sewer rates and provides the framework and cost- basis for any needed future sewer revenue adjustments. The District owns and operates a sewer collection and treatment system. The District serves approximately 4,700 connections. The District’s sewer service area differs from their water service area in that the sewer service area covers approximately 8,800 acres or the equivalent of about 11% of the District’s water service area. Most wastewater is treated for use in the District’s recycled water program but some of the wastewater collected is conveyed to the San Diego Metropolitan Wastewater Joint Powers Authority (Metro) for treatment. The State of California has certain well established legal constraints regarding utility ratemaking, of which California Constitution article XIII D, section 6 (commonly referred to as “Proposition 218”)1 is at the forefront. At its very core, Proposition 218 requires a water (and sewer) utility to establish cost-based rates for the services provided. This study has been designed and intended to comply with the legal requirements of Proposition 218, as they are currently understood. This study has been developed using industry accepted sewer rate setting methodologies and best practices, along with District specific sewer system data and information. 1.2 Goals and Objectives The District had a number of key objectives in developing the sewer rate study. These key objectives provided a framework for policy decisions in the analysis that follows. These key objectives were as follows: x Develop the sewer study in a manner that is consistent with the principles and methodologies established by the Water Environment Federation (WEF), Manual of Practice No. 27, Financing and Charges for Sewer Systems. x In financial planning and establishing the District’s rates, review and utilize best industry practices, while recognizing and acknowledging the specific and unique characteristics of the District’s sewer system and facilities. x Review the District’s rates utilizing “generally accepted” rate making methodologies to determine adequacy and equity of the utility rates. 1 Proposition 218, enacted by California's voters in 1996, imposes certain procedures, requirements and voter approval mechanisms for local government assessments, fees and charges. Introduction and Overview 11 Otay Water District – Sewer Cost of Service Study x Meet the District’s financial planning criteria and goals, such as debt service coverage ratios, adequate funding of capital infrastructure, and maintenance of adequate and prudent reserve levels. x Develop a final proposed financial plan which adequately supports the sewer utility’s funding requirements, while attempting to minimize overall impacts to rates. x Provide rates designed to meet the legal requirements of Article XIII D and recent legal decisions related to Article XIII D. x Develop proposed rates that are cost-based and reflective of the District’s specific costs. 1.3 Overview of the Rate Study Process User rates must be set at a level where a utility’s operating and capital expenses are met with the revenues received from customers. This is an important point, as failure to achieve this objective may lead to insufficient funds to maintain system integrity. To evaluate the adequacy of the existing sewer rates, a comprehensive rate study is often performed. A comprehensive rate study consists of three interrelated analyses. Figure 1 - 1 provides an overview of these analyses. Figure 1 – 1 Overview of the Comprehensive Sewer Rate Analyses The study conducted by HDR included the three technical analyses discussed above. In establishing cost-based rates, the revenue requirement analysis determines the overall revenue needs of the utility. Next, the cost of service analysis provides an equitable allocation of the costs to the different types of customers served, while also providing per unit costs which become the cost-basis for the final rate designs. Finally, the rate design analysis utilizes the average unit costs from the cost of service analysis to establish the revised cost-based rates. Each of these elements of the technical analysis is discussed in more detail within this report. Revenue Requirement Analysis Cost of Service Analysis Rate Design Analysis Compares the revenues to the expenses of the utility to determine the overall rate adjustment required Allocates the revenue requirement to the various customer classes of service in a “fair and equitable" manner Considers both the level and structure of the rate design to collect the target level of revenues Introduction and Overview 12 Otay Water District – Sewer Cost of Service Study 1.4 Organization of the Study This report is organized in a sequential manner that first provides an overview of utility rate setting principles, followed by sections that detail the specific steps used to review the District’s sewer rates. The following sections comprise the District’s sewer cost of service study report: x Section 2 – Overview of Rate Setting Principles x Section 3 – Development of the Revenue Requirement Analysis x Section 4 – Development of the Cost of Service Analysis x Section 5 – Development of the Proposed Sewer Rate Designs Technical Appendices are attached at the end of this report which details the various technical analyses that were undertaken in the preparation of this study. 1.5 Summary This report will review the various technical analyses undertaken by HDR and the District to review their current sewer rates. The objective of this study is to develop cost-based sewer rates which are compliant with the legal requirements of Proposition 218, as it is currently understood. Overview of Rate Setting Principles 13 Otay Water District – Sewer Cost of Service Study 2 Overview of Rate Setting Principles 2.1 Introduction This section of the report provides background information about the sewer rate setting process, including descriptions of generally accepted principles, types of utilities, methods of determining a revenue requirement, the cost of service analysis, and rate design. This information is useful for gaining a better understanding of the details presented later in this report. 2.2 Generally Accepted Rate Setting Principles As a practical matter, all utilities should consider setting their rates around some generally accepted or global principles and guidelines. Utility rates should be: x Cost-based, equitable, and set at a level that meets the utility’s full revenue requirement x Easy to understand and administer x Designed to conform to “generally accepted” rate setting techniques x Stable in their ability to provide adequate revenues for meeting the utility’s financial, operating, and regulatory requirements x Established at a level that is stable from year-to-year from a customer’s perspective 2.3 Determining the Revenue Requirement Most public utilities use the “cash basis” approach for establishing their revenue requirement and setting rates. This approach conforms to most public utility budgetary requirements and the calculation is easy to understand. A public utility totals its cash expenditures for a period of time to determine required revenues. The revenue requirement for a public utility is usually comprised of the following costs or expenses: x Total Operating Expenses: This includes a utility’s operation and maintenance (O&M) expenses, plus any applicable taxes or transfer payments. Operation and maintenance expenses include the materials, electricity, labor, supplies, etc., needed to keep the utility functioning. x Total Capital Expenses: Capital expenses are calculated by adding debt service payments (principal and interest) to capital improvements financed with rate revenues. In lieu of including capital improvements financed with rate revenues, a utility sometimes includes depreciation expense to stabilize the annual revenue requirement. Under the “cash basis” approach, the sum of the total O&M expenses plus the total capital expenses equals the utility’s revenue requirement during any selected period of time (historical or projected). Note that the two portions of the capital expense component (debt service and rate funded capital) are necessary under the cash basis approach because utilities generally cannot finance all their capital facilities with long-term debt. At the same time, it is often difficult to pay for capital expenditures on a “pay-as-you-go” basis given that some major capital projects may have Overview of Rate Setting Principles 14 Otay Water District – Sewer Cost of Service Study significant rate impacts upon a utility, even when financed with long-term debt. Many utilities have found that some combination of pay-as-you-go funding and long-term financing will often lead to minimization of rate increases over time. Additionally, the use of long-term debt for the funding of major capital improvements can have the added benefits of matching the service level benefit to customers with the cost as well as matching the expense to the useful life of the asset. For example, a significant capital asset will likely have an average lifespan exceeding 30 years, depending on the specific asset. In the same way, the benefits from the service of that asset are not all felt in the initial year only but rather over the lifetime of the asset. Therefore, it is a prudent approach to capital funding major infrastructure improvements with long-term debt as this matches the expense (through the debt service payments) to the benefit to customers and the assets useful life. Public utilities typically use the “cash basis”2 approach to establish their revenue requirements. An exception occurs if a public utility provides service to a wholesale or contract customer. In that situation, a public utility could use the “utility basis” approach (see Table 2 - 1) regarding earning a fair return on its investment. Table 2 – 1 Cash versus Utility Basis Comparison Cash Basis Utility Basis (Accrual) + O&M Expenses + O&M Expenses + Taxes/Transfer Payments + Taxes/Transfer Payments + Rate Funded Capital ;ш Depreciation Expense) + Depreciation Expense + Debt Service (Principal + Interest) + Return on Investment = Total Revenue Requirement = Total Revenue Requirement For purposes of this discussion, the District has utilized the cash basis methodology for the establishment of the revenue requirement analysis. Of these two generally accepted methodologies, the use of the cash basis methodology for the District is the most appropriate. 2.4 Analyzing Cost of Service After the total revenue requirement is determined, it is equitably allocated to the users of the service. The allocation, usually analyzed through a cost of service analysis, reflects the cost relationships for providing sewer services. A cost of service analysis requires three analytical steps: 2 “Cash basis” as used in the context of rate setting is not the same as the terminology used for accounting purposes and recognition of revenues and expenses. As used for rate setting, “cash basis” simply refers to the specific cost components to be included within the revenue requirement analysis. Overview of Rate Setting Principles 15 Otay Water District – Sewer Cost of Service Study 1. Costs are functionalized or grouped into the various cost categories related to providing service (collection, treatment, etc.). This step is largely accomplished by the utility’s accounting system. 2. The functionalized costs are then allocated to specific cost components. Allocation refers to the arrangement of the functionalized data into cost components. For example, a utility’s sewer costs are typically allocated as volume, strength, or customer-related. 3. Once the costs are allocated into components, they are proportionally distributed to the customer classes of service (e.g., residential, multi-residential, commercial). The distribution is based on each customer class’ proportional contribution to the cost component (i.e., benefits received from, and burdens placed on the system and its resources). For example, customer-related costs are distributed to each class of service based on the total number of customers in that class of service. Once costs are distributed, the revenues from each customer class of service required to achieve cost-based rates can be determined. At the conclusion of the cost of service analysis, two key pieces of information are provided. First, the cost of service provides an understanding of the total revenues to be collected from each class of service. The cost of service provides an equitable method to assign that total cost between the various sewer customer classes of service (e.g., residential, multi-residential, commercial). The other important piece of information provided by the cost of service analysis is the calculation of average unit costs. Average unit costs are the distributed costs divided by the appropriate billing units. This provides an understanding of the cost on a $/customer/month and $/hundred cubic feet (CCF)3 basis. These calculated average unit costs are essentially the cost- based sewer rates. 2.5 Designing Utility Rates Rates that meet the utility’s objectives are designed based on the findings and conclusions from both the revenue requirement and cost of service analysis. This approach results in rates that are strictly cost-based and does not consider other non-cost based goals and objectives (economic development, ability to pay, revenue stability, etc.). In designing rates, factors such as revenue stability, continuity of past rate philosophy, ease of administration, and customer understanding may typically be taken into consideration. However, in order to meet the legal requirements of Proposition 218, the rates must take into consideration each customer class’s proportional share of costs allocated through the cost of service analysis. Given this, the utility’s ability to take goals and objectives other than cost-based is limited. However, in the design of the rate structure, the utility’s goals and objectives can frame the approach for setting cost-based rates. 2.6 Economic Theory and Rate Setting One of the major justifications for a comprehensive cost of service study is founded in economic theory. Economic theory suggests that the price of a commodity must roughly equal its cost if equity among customers is to be maintained. This statement’s implications on utility rate designs are significant. For example, a sewer utility usually incurs strength-related costs to treat 3 A CCF = one-hundred cubic feet. One (1) CCF of water = 748 gallons of water Overview of Rate Setting Principles 16 Otay Water District – Sewer Cost of Service Study wastewater. It follows that the customers who have high strength wastewater and create the need for greater treatment to address the strength of the wastewater should proportionally pay a higher rate to address the strength of their wastewater. When costing and pricing techniques are refined, consumers have a more accurate understanding of what the commodity costs to produce and deliver. This price-equals-cost concept provides the basis for the subsequent analysis and comments. 2.7 Summary This section of the report has provided a brief introduction to the general principles, techniques, and economic theory used to set sewer rates. These principles and techniques will become the basis for the District’s comprehensive cost of service study. Development of the Revenue Requirement 17 Otay Water District – Sewer Cost of Service Study 3 Development of the Revenue Requirement 3.1 Introduction This section describes the development of the revenue requirement analysis for the District’s sewer system. The revenue requirement analysis is the first analytical step in the comprehensive rate study process. From this analysis a determination can be made as to the overall level of rate adjustments needed to provide adequate and prudent funding for both operating and capital needs of the sewer utility. The prior section of the report provided an overview of the general approach and methodology to be used within this portion of the analysis. 3.2 Development of the Sewer Revenue Requirement Analysis There are a number of steps associated with the development of the sewer revenue requirement analysis. In developing the District’s sewer revenue requirement, the utility must financially “stand on its own” and be properly funded. As a result, the revenue requirement analysis assumes the full and adequate funding needed to operate and maintain the District’s sewer system on a financially sound and prudent basis. No subsidies are assumed from the water operations of the District. Provided below is a more detailed discussion of the development of the sewer revenue requirement analysis for District. 3.2.1 Establishing a Time Frame and Approach The first step in calculating the revenue requirement for the District’s sewer system was to establish a time frame for the revenue requirement analysis. The review period of FY 2020 through FY 2025 was determined to be an appropriate time period for the analysis and financial plan. The financial plan was developed based on the District’s FY 2020 budget and capital plan. Reviewing a multi-year time period is recommended since it attempts to identify any major expenses that may be on the horizon. By anticipating future financial requirements, the District can then begin planning for these changes sooner, thereby minimizing short-term rate impacts and overall long-term rates. The second step in determining the revenue requirement was to decide on the basis of accumulating costs. In this particular case, for the revenue requirement analysis a “cash basis” approach was utilized. As noted in Section 2, the “cash basis” approach or methodology is the most commonly used methodology by municipal and special district utilities to set their revenue requirement. This is also the methodology that the District has historically used to establish their revenue requirement. Given a time period around which to develop the revenue requirement and a method to accumulate the costs; the focus shifts to the development and projection of the revenues and expenses of the District’s sewer system. The primary financial inputs in the development of the revenue requirement were the District’s current budget documents, customer billing data, and capital improvement plan. Presented Development of the Revenue Requirement 18 Otay Water District – Sewer Cost of Service Study below is a detailed discussion of the steps and key assumptions contained in the development of the projections of the District’s sewer revenue requirement analysis. 3.2.2 Projection of Rate and Other Miscellaneous Revenues The first step in developing the District’s sewer revenue requirement was to develop a projection of the sewer rate revenues, at present rate levels. In general, this process involved developing projected billing units for each customer group (rate schedule). The billing units (accounts and billed volumes) for each customer group were then multiplied by the corresponding sewer rates. This method of independently calculating revenues links the projected revenues used within the analysis to the projected billing units. Additionally, it aids in confirming that the billing units used within the study are reasonable for purposes of projecting future revenues, allocating costs, and ultimately establishing the proposed rates. For FY 2020, it is calculated that the District will receive approximately $2.9 million in rate revenues for the sewer utility, with the vast majority of those revenues being received from the residential customer class of service. Rate revenues, excluding projected rate increases, are projected to decrease slightly and then remain flat and by FY 2025 reach approximately $2.7 million. It should be noted that the District’s sewer system is relatively small and highly developed which means there is limited opportunities for customer growth. In addition to rate revenues, the District also receives non-operating (miscellaneous) revenues. These miscellaneous revenues are related to property tax proceeds, late fees, non-operating revenues, and others. In FY 2020, miscellaneous revenues are approximately $108,000. By FY 2025, it is projected that miscellaneous revenues will increase slightly to approximately $116,000. In total, including rate and miscellaneous revenue sources, the sewer utility is projected to collect approximately $3.0 million in total revenues in FY 2020. Excluding future rate increases, the total revenues are projected to remain relatively flat over time and be approximately $3.0 million by FY 2025. 3.2.3 Projection of Operation and Maintenance Expenses Operation and maintenance (O&M) expenses are incurred by the District to perform the daily operations and maintain the sewer collection and treatment systems. The District has wastewater treatment capacity for purposes of their recycled water program with the majority of the District’s wastewater being treated locally by the District. The remaining wastewater volumes are conveyed to the San Diego Metropolitan Wastewater Joint Powers Authority (Metro) for treatment. The starting point for the projection of the District’s sewer O&M expenses was the District’s FY 2020 budget. Budgeted O&M expenses were projected over the rate study time period based on Development of the Revenue Requirement 19 Otay Water District – Sewer Cost of Service Study both historical inflationary factors and known future inflationary factors. These factors took into consideration the District’s historical cost increases and projected increases. Depending upon the specific cost, the escalation factors for each year ranged from 2.0% to 6.0% for the various types of expenses (e.g., labor, benefits, materials, etc.). A major O&M expense for the District is wastewater treatment from Metro. For FY 2020, the Metro expense is projected to be approximately $601,000. This Metro expense estimate, and the expense estimates for Metro for all five years was provided by the District. Over time, the expense is expected to increase to approximately $803,000 by FY 2025. This District also contributes an average of approximately $258,000 per year towards Metro capital improvement projects over the six-year review period. In total, for FY 2020, the budgeted O&M expenses are $2.8 million and with the assumed escalation of costs over time, it is projected that the FY 2025 O&M expenses will be just under $3.3 million. 3.2.4 Projection of Taxes and Transfer Payments The District’s sewer utility does not pay any taxes or payment in lieu of taxes (PILOT) to any other governmental entity. There are, however, annual transfers to the OPEB fund which equals $39,400 in FY 2020. 3.2.5 Projection of Capital Improvement Funding A key component in the development of the sewer revenue requirement was properly and adequately funding capital improvement project needs (i.e., infrastructure). One of the major issues facing many utilities across the U.S. is the amount of deferred capital projects and the funding pressure from regulatory-related improvements. The proper and adequate funding of capital projects is an important issue for all sewer utilities and is not just a local issue or concern of the District. In general, there are three types of capital projects that the District may need to fund. These include the following types: x Renewal and replacement projects x Growth / capacity expansion projects x Regulatory-related projects A renewal and replacement project is essentially maintaining the existing system that is in place today. As the existing plant becomes worn out, obsolete, etc., the District should be making continuous investments to maintain the integrity of its sewer facilities. In contrast to this, the District may make capital investments to expand the capacity of facilities to accommodate future customers. Finally, certain projects may be a function of a regulatory requirement in which the Federal and / or State government mandates the need for an improvement to the system to meet a regulatory standard. Development of the Revenue Requirement 20 Otay Water District – Sewer Cost of Service Study Understanding these different types of capital projects is important because it may help to explain why costs are increasing and the cost drivers for any needed rate adjustment. In addition, and more importantly, the way in which projects are funded may vary by the type of capital project. For example, renewal and replacement projects may be paid for via rates and funded on a “pay-as-you-go basis”. In contrast to this, growth or capacity expansion projects may be funded through the collection of a capacity fee (i.e., growth-related charges) in which new development pays a proportional and equitable share of the cost of improvements required as a result of their connection (impact). Finally, regulatory projects may be funded by a variety of different means, which may include rates, long-term debt, grants, etc. While the above discussion appears to neatly divide capital projects into three clearly defined categories, the reality of working with specific capital projects may be more complex. For example, a pump may be replaced, but while being replaced, it is also up-sized to accommodate greater capacity. There are various projects that share these “joint” characteristics. At the same time, projects may not be “replacement” related, but rather “betterment/improvement” related. The District utilizes the terms “replacement”, “expansion”, and “betterment” to describe their capital projects. While the total amount of a project may vary from year to year, the sewer capital funding plan should be developed in an attempt to provide a consistent funding source for the utility. A desirable funding target for rate funded capital is an amount equal to or greater than annual depreciation expense. Depreciation expense reflects the amount of capital infrastructure that is becoming worn out or obsolete. While funding an amount equal to depreciation is considered an industry best practice, even with this level of funding, depending upon the timing of future replacement capital projects, additional funding from rates may be needed at some point in time to address the replacement or betterment of the District’s existing assets. It is important to note and understand that depreciation expense is not the same as replacement cost. Thus, funding an amount which exceeds depreciation expense is considered to be both prudent and appropriate. In developing this financial plan, HDR and the District have attempted to minimize rate impacts while funding the planned capital improvement projects of the District. The District has taken the direction of issuing long-term debt in order to pay for some of the substantial infrastructure projects planned over the time period. These projects will not only benefit the current customers of the District but also future customers. Given this, the use of long-term debt is appropriate and is used as a tool to attempt to equitably associate the future benefit (to future customers) to the associated future costs (in the form of annual debt service payments). The balancing of rate revenues, available reserves, and debt funding provides the District with a method to fund capital over the long-term and minimize rates to the greatest extent possible. Shown below in Table 3 – 1 is summary of the District’s capital improvement plan that was used in the development of the sewer revenue requirement. Development of the Revenue Requirement 21 Otay Water District – Sewer Cost of Service Study Table 3 – 1 Summary of the Sewer Capital Improvement Plan ($000s) FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Capital Improvement Projects Total Expansion Projects $3 $21 $37 $126 $171 $3 Total Betterment Projects 1,120 158 157 471 491 525 Total Replacement Projects 1,066 298 523 422 610 865 Total Capital Projects $2,188 $477 $717 $1,020 $1,272 $1,392 Less: Other Funding Sources Sewer Operating Reserves $0 $0 $0 $0 $0 $0 Sewer Replacement Reserves 1,066 298 523 422 610 865 Sewer Betterment Reserves 1,120 158 157 471 491 525 Sewer Expansion Reserves 3 21 37 126 171 3 New Long Term Debt 0 0 0 0 0 0 Total Other Funding $2,188 $477 $717 $1,020 $1,272 $1,392 As mentioned, the District is funding capital through a mix of rate revenues, available reserves, and long-term debt. Given this, it is important to understand the level of funding from each source. It is important to note that the District is projecting the need for long-term debt issuances in FY 2020 and FY 2022 and that the proceeds from these issuances have been deposited in the replacement fund reserves and are then utilized as a funding source for replacement capital improvement projects. Provided below In Table 3 – 2 is a more detailed summary of the funding plan for the review period of FY 2020 through FY 2025. Development of the Revenue Requirement 22 Otay Water District – Sewer Cost of Service Study Table 3 – 2 Summary of the Sewer Capital Improvement Plan ($000s) FY 2020 – FY 2025 Funding % of Total Notes Capital Improvement Projects Total Expansion Projects $360 5.1% Total Betterment Projects 2,921 41.3% Total Replacement Projects 3,785 53.6% Total Capital Projects $7,066 Capital Improvement Funding Replacement Reserves 3,785 53.6% Debt proceeds fund Replacement Reserve Betterment Reserves 2,921 41.3% Expansion Reserves 360 5.1% Rate Funded 0 0.0% Total CIP Funding $7,066 As can be seen above, the District is funding capital projects from a variety of different sources. It is important to note that the District is utilizing reserve funds, however, not to the extent above annual funding and existing balances so that reserve levels are reduced below target minimums. The District should continue to monitor reserve levels in order to maintain the target or minimum balances. 3.2.6 Projection of Debt Service The District recently issued long-term debt to fund capital improvements in FY 2020. Additionally, the District is planning to issue additional long-term debt in FY 2022. The District has assumed a total of $6.5 million - a $3 million issuance completed in FY 2020 and $3.5 million is planned for FY 2022 - in long-term debt to fund replacement capital projects. The annual debt service associated with this debt issuance in total is estimated at approximately $379,000/year. There are no additional long-term debt issuances assumed over the projected six-year review period. The District has made a concerted effort to strategically plan debt issuances and continues to also focus on cash (rate) financing capital improvement projects with the ultimate goal of keeping a steady projection of rates as well as keeping the overall rate level low. 3.2.7 Reserve Funding The final component of the revenue requirement analysis is the “To / (From) Reserves” line item or additional transfers to reserve funds to maintain targeted fund balances or for future funding of specific projects. The rate analysis assumes annual transfers both into and out of the operating, replacement, expansion, and betterment reserves. These transfers are used to fund capital improvements in future years. This provides funding for planned improvements in order to provide funding prior to the need for adjusting rates or long-term borrowing to fund improvements. The average transfer is approximately $678,000 per year over the review period. Development of the Revenue Requirement 23 Otay Water District – Sewer Cost of Service Study 3.2.8 Summary of the Sewer Revenue Requirement Given the above projections of revenues and expenses, a summary of the sewer revenue requirement analysis can be developed. In developing the revenue requirement analysis, consideration was given to the financial planning considerations of the District. In particular, emphasis was placed on attempting to minimize rates, yet still have adequate funds to support the operational activities and capital projects throughout the projected time period. The revenue requirement has summed the O&M, taxes and transfers, rate funded capital, net debt service and the reserve funding. The total revenue requirement is then compared to the total sources of funds which include the rate revenues, at present rate levels, and other miscellaneous revenue sources. From this comparison a balance or deficiency of funds in each year can be evaluated. This balance or deficiency of funds is then compared to the sewer rate revenues to determine the level of revenue adjustment - if needed - to meet the revenue requirement (i.e., support cost-based sewer rates). Table 3 – 3 provides a summary of the revenue requirement analysis for the District’s sewer utility. Table 3 – 3 Summary of the Sewer Revenue Requirement Analysis ($000) FY 2020[1] FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Revenues Rate Revenues[1] $2,872 $2,743 $2,743 $2,743 $2,743 $2,743 Misc Revenues 108 174 255 357 529 116 Total Revenues $2,979 $2,916 $2,998 $3,100 $3,272 $2,859 Expenses Total O & M $2,795 $2,822 $2,916 $3,017 $3,123 $3,270 Taxes / Transfer 39 41 43 46 48 52 Debt Service 0 0 0 0 0 0 To / (From) Reserves 145 53 162 390 673 345 Total Expenses $2,979 $2,916 $3,122 $3,453 $3,845 $3,667 Bal. / (Def.) of Funds $0 $0 ($123) ($353) ($573) ($808) Bal. as a % of Rate Rev. 0.0% 0.0% 4.5% 12.9% 20.9% 29.5% Proposed Rate Adjustment [2] 0.0% 0.0% 9.0% 7.1% 7.1% 7.1% Add'l Revenue from Adj. $0 $0 $123 $353 $573 $808 Total Bal. /(Def.) of Funds $0 $0 $0 ($0) $0 $0 [1] - Includes adopted rate revenue adjustment for FY 2020 [2] - Rate adjustments are assumed to be implemented Jan. 1st each fiscal year and effective for 6 months As can be seen in the above table, the revenue requirement analysis indicates that for FY 2020 the revenues balance to the projected expenses of the utility. However, over time, there are deficiencies within the revenue requirement analysis. Over the five-year projected period, and by FY 2025, the District’s sewer rates are projected to be deficient by approximately $808,000 or Development of the Revenue Requirement 24 Otay Water District – Sewer Cost of Service Study 29.5% of the present rates. This implies that over the five-year period rate revenues should be adjusted to meet this deficiency. 3.3 Consultant’s Conclusions and Recommendations The revenue requirement analysis results show that the District’s current sewer rates are not at a level to adequately fund the operating and capital needs over the review period. HDR concludes that the District’s sewer revenues should be adjusted to adequately meet the District’s revenue requirements. If the revenues are not adjusted, the sewer utility could be adversely effected by a number of issues such as reduced O&M, reduced service levels to customers, deferred capital maintenance, and declining reserves funds which may fall below desired minimum levels. To mitigate the funding deficiencies shown in Table 3 - 3, a rate transition plan was developed which proposes rate adjustments over the five year period. It is proposed that the District does not adjust revenue levels in FY 2021 (0.0%) then adjust revenues by 9.0% in FY 2022, and 7.1% from FY 2023 through FY 2025. The District has historically implemented the rate adjustments January 1st of each fiscal year meaning the impact is only effective for six months or half of the fiscal year. It is assumed that this strategy is maintained for the review period. As can be seen at the bottom of Table 3 - 3, with these proposed adjustments, the additional revenue generated by the adjustments balances to the deficiencies shown. In that way, the revenue adjustments for each year balance to the revenue requirements developed for each year. The revenue requirement analysis for the District was developed to meet the financial planning and policy objectives of the District. More specifically, the revenue requirements are designed to adequately and prudently fund the District’s sewer operating and capital needs. 3.4 Summary of the Sewer Revenue Requirement This section of the report has provided a discussion of the District’s sewer revenue requirement analysis. As a part of the revenue requirement analysis, a proposed rate transition plan was developed to support the District’s operating and capital needs. The proposed sewer revenue adjustments are designed to be cost-based and balance the total revenues to the total revenue requirement in each year. The next section of the report will discuss the development of the sewer cost of service analysis for District. Development of the Cost of Service 25 Otay Water District – Sewer Cost of Service Study 4 Development of the Cost of Service 4.1 Introduction In the previous section, the revenue requirement analysis focused on the total sources and application of funds required to adequately fund the District’s sewer system. This section of the report will provide an overview of the sewer cost of service analysis developed for the District. The sewer cost of service analysis is concerned with the equitable allocation of the total sewer revenue requirement between the various sewer customer classes of service (e.g., residential, multi-residential, commercial). The sewer revenue requirement developed in Section 3 was utilized in the development of the sewer cost of service analysis. 4.2 Objectives of a Cost of Service Analysis There are two primary objectives in conducting a sewer cost of service study: x Allocate the District’s revenue requirement among the customer classes of service x Derive average unit costs for subsequent rate designs The objectives of the cost of service analysis are different from determining the District’s revenue requirement. As noted in the previous section, a revenue requirement analysis determines the utility’s overall financial needs, while the cost of service analysis determines the fair and equitable manner to proportionately collect the revenue requirement from the District’s various customer classes of service. The second rationale for conducting a cost of service analysis is to ensure that proposed rates are designed such that it properly reflects the costs incurred by the District. For example, a sewer utility typically incurs costs related to flow (wastewater volumes), strength, and customer cost components. Each of these types of costs may be collected in a slightly different manner as to allow for the development of rates that collect costs in the same manner as they are incurred. Development of the Cost of Service 26 Otay Water District – Sewer Cost of Service Study 4.3 Determining the Customer Classes of Service The first step in a cost of service analysis is to determine the customer classes of service. Based on the District’s current rate schedules, the customer classes of service used within the District’s sewer cost of service analysis were as follows: x Residential x Multi-Residential x Commercial ¾ Low-Strength ¾ Medium Strength ¾ High Strength ¾ Schools ¾ Churches In determining customer classes of service for cost of service purposes, the objective is to group customers together into similar or homogeneous groups based upon facility requirements and/or flow characteristics. HDR reviewed the current customer classes of service used by the District and found them to be consistent with typical industry practices. As can be seen, the commercial class of service has been segregated between low-strength, medium strength and high-strength customers. This allows for the development of cost-based sewer rates for commercial customers reflective of their relative wastewater strength levels. 4.4 General Cost of Service Procedures In order to determine the cost to serve each customer class of service on the District’s sewer system, a cost of service analysis is conducted. A cost of service study utilizes a three-step approach to review costs. These steps take the form of functionalization, allocation and distribution. Provided below is a detailed discussion of the sewer cost of service study conducted for the District, and the specific steps taken within the analysis. 4.4.1 Functionalization of Costs The first analytical step in the cost of service process is called functionalization. Functionalization is the arrangement of expenses and asset (plant) data by major operating functions (e.g., collection, pumping). Within this Terminology of a Sewer Cost of Service Analysis Functionalization – The arrangement of the cost data by functional category (e.g. collection, pumping, treatment). Allocation – The assignment of functionalized costs to cost components (e.g. volume, strength, and customer related). Distribution – Distributing the allocated costs to each class of service based upon each class’s proportional contribution to that specific cost component. Volume-Related Costs – Costs that are classified as volume related vary with the total flow of wastewater (e.g., power for pumping). Strength-Related Costs – Costs classified as strength related refer to the wastewater treatment function. Typically, strength-related costs are further defined as biochemical oxygen demand (BOD) and suspended solids (SS). Different types of customers may have high wastewater strength characteristics and high strength wastewater costs more to treat. Treatment facilities are often designed and sized around meeting these costs. Customer-Related Costs – Costs classified as customer related vary with the number of customers on the system, e.g., billing costs. Direct Assignment – Costs that can be clearly identified as belonging to a specific customer group or group of customers. Development of the Cost of Service 27 Otay Water District – Sewer Cost of Service Study study, there was a limited amount of functionalization of the cost data, as the District’s records functionalized a majority of the costs. 4.4.2 Allocation of Costs The second analytical task performed in a sewer cost of service study is the allocation of the costs. Allocation determines why the expenses were incurred or what type of need is being met. The following cost allocators were used to develop the cost of service analysis: x Volume-Related Costs: Volume related costs are those costs which tend to vary with the total quantity of wastewater collected and treated. x Strength-Related Costs: Strength related costs are those costs associated with the additional handling and treatment of high “strength” wastewater. Strength of wastewater is typically measured in biochemical oxygen demand4 (BOD) and total suspended solids5 (SS). Increased levels of BOD or SS generally equate to increased treatment costs. x Customer-Related Costs: Customer-related costs vary with the addition or deletion of a customer or a cost which is a function of the number of customers served. Customer related costs typically include the costs of billing, collecting, and accounting. x Revenue-Related Costs: Some costs associated with the utility may vary with the amount of revenue received by the utility. An example of a revenue related cost would be a utility tax which is based on gross utility revenue. As a part of this study, the District’s plant in service (assets) were functionalized and allocated. Provided below in Table 4 – 1 is a summary of the functionalization and allocation of the plant in service. Table 4 - 1 Summary of the Functionalization and Allocation of the District’s Sewer Plant in Service Asset Category Volume Related BOD Related Sus. Solids Related Customer Related Revenue Related Collection 85.0% 0.0% 0.0% 15.0% 0.0% Treatment 40.0% 30.0% 30.0% 0.0% 0.0% Lift Stations 100.0% 0.0% 0.0% 0.0% 0.0% General Plant 83.8% 0.8% 0.8% 14.6% 0.0% Total Net Plant In Service 83.8% 0.8% 0.8% 14.6% 0.0% 4 BOD is the amount of dissolved oxygen that must be present in water in order for microorganisms to decompose the organic matter in the wastewater. 5 TSS is the entire amount of organic and inorganic particles dispersed in wastewater. Development of the Cost of Service 28 Otay Water District – Sewer Cost of Service Study The allocation of the plant in service was based upon generally accepted cost of service principles. The details of the functionalization and classification of plant in service can be found on Exhibit 10 of the Technical Appendix. The allocation of the revenue requirement followed a similar approach as the plant in service. As a general cost of service rule, the expense for a plant item should follow the corresponding allocation of the related plant item. For example, the operation and maintenance of collection lines should be allocated in the same manner as the corresponding plant in service (e.g., collection plant). This approach has been used within this cost of service analysis. Provided below in Table 4 - 2 is a summary of the allocation of the FY 2021 total revenue requirements. Table 4 – 2 Summary of the Allocation of the FY 2021 Revenue Requirement ($000’s) Total Volume (VOL) Biochemical Oxygen Demand (BOD) Suspended Solids (SS) Customer Related (AC + WCA) Revenue Related (RR) $2,743 $1,298 $159 $177 $1,108 $0 100.0% 47.3% 5.8% 6.5% 40.4% 0.0% The detailed exhibit of the functionalization and allocation of the District’s sewer revenue requirement can be found on Exhibit 11 of the Technical Appendix. 4.4.3 Development of the Distribution Factors Once the allocation process is complete, and the customer groups have been defined, the various allocated costs are then distributed to each customer class of service. The District’s costs were distributed to the customer classes of service using the following distribution factors. x Volume Distribution Factor: Volume-related costs are generally distributed on the basis of the estimated contribution to wastewater flows. Unlike water usage, wastewater is not metered and must be estimated. The basis for estimating wastewater contributions is a customer’s water consumption data. However, for residential and multi-residential, wastewater flows were calculated based on 85% of the average winter use (January through April of the previous year). The use of winter water use and the 85% adjustment factor is intended to eliminate outdoor water use from the sewer billing which clearly does not enter the collection system and return to the wastewater treatment plant. In contrast to residential and multi-residential, wastewater flow estimates for commercial customers is based upon 85% of their billed annual water usage. Additionally, most large commercial customers with significant landscaping have a separate irrigation meter. Given the estimated volumes of wastewater from each class of service, a proportional distribution factor was developed. The volume distribution factor developed as a part of this study can be found on Exhibit 6 within the Technical Appendix. Development of the Cost of Service 29 Otay Water District – Sewer Cost of Service Study x Strength Distribution Factor: Strength-related costs are distributed between BOD and SS. Both of these types of costs are distributed to each of the classes of service based upon the assumed domestic strength level of 220 mg/l for BOD and 240 mg/l for SS. For the medium strength customer class, 460 mg/l for BOD and SS was used. Lastly, for high strength customer class a BOD of 1,000 mg/l was used and 1,000 mg/l of SS. The strength levels were based on historical District information and industry data. The detailed strength distribution factor developed for this cost of service can be found on Exhibit 8 of the Technical Appendix. x Customer Distribution Factor: Customer costs within the cost of service analysis are distributed to the various customer classes of service based upon their respective customer counts. Two types of customer distribution factors were developed; actual and weighted. The actual customer distribution factor assumes that there is no disproportionate cost associated with serving a customer (e.g., postage for bills is the same regardless of the size or usage of the customer) and is based on the number of actual accounts. In contrast, a weighted customer distribution factor assumes that there is some disproportionality associated with serving different types of customers and attempts to estimate the level of difference in serving the customers. For the District’s study, the weighting factors were based on the safe operating capacity of a meter based on the AWWA standards. This distribution is done in order to reflect the capacity of a water meter and, therefore, show the potential impact to the sewer system based on water meter size. The development of the customer distribution factors can be found on Exhibit 7 of the Technical Appendix. x Revenue-Related Distribution Factor: The revenue-related distribution factor was developed from the projected rate revenues for FY 2021. The revenue-related allocation factor can be found on Exhibit 9 of the Technical Appendix. x Direct Assignment: Any costs that can be identified or shown to be directly related to a specific customer class are directly assigned within the cost of service study. In this particular study, there were no direct assignments. The development of distribution factors is based on generally accepted cost of service principles as discussed in the Water Environment Federation, Manual of Practice #27. 4.5 Summary of the Sewer Cost of Service Analysis In summary form, the cost of service analysis began by functionalizing the District’s plant asset records and O&M expenses. The functionalized plant and expense accounts were then allocated into their various cost components. Next, the individual allocation totals were then distributed to the various customer groups based on the appropriate distributed factors. For example, volume-related costs were distributed based on each customer class’ share of total wastewater contributions. The total costs classified to each cost component were distributed between the customer classes using the distribution factors. Table 4 – 3 provides a summary of distributed cost components to each customer class of service. Development of the Cost of Service 30 Otay Water District – Sewer Cost of Service Study Table 4 – 3 Summary of the Distributed FY 2021 Revenue Requirement ($000’s) Classified Costs Total Residential Multi- Residential Commercial Volume $1,298 $979 $152 $167 BOD 160 115 18 27 TSS 177 128 20 29 Customer 1,108 904 105 98 RR 0 0 0 0 DA 0 0 0 0 Total $2,743 $2,127 $295 $321 The distributed expenses for each customer group were then aggregated to determine each customer group’s overall revenue responsibility. Provided in Table 4 – 4 is a summary of the District’s sewer cost of service analysis. Table 4 – 4 Summary of the Sewer Cost of Service ($000) Customer Class of Service Revenues at Present Rates Allocated Revenue Requirement Bal. / (Def.) of Funds Required % Change in Rates Low Strength [1] $2,658 $2,652 $6 -0.2% Medium Strength 31 33 (2) 5.4% High Strength 53 57 (4) 7.5% Total $2,743 $2,743 ($0) 0.0% [1] – Low Strength includes Residential, Multi-Residential, and Low Commercial The above results indicate that the customer classes of service are at or near their cost of service. This means that the District’s overall sewer rate revenues collected from each customer class of service is reasonably close to their “cost of service” and reflect the proportional allocation of costs. In making this statement, it is important to note that a cost of service study is an analysis of a point in time and the District’s sewer costs, customer consumption patterns and total wastewater volumes will vary and change over time. Development of the Cost of Service 31 Otay Water District – Sewer Cost of Service Study 4.6 Summary of the Average Unit Costs As noted at the start of this section of the report, there are two key pieces of information which are derived from the cost of service analysis; the equitable distribution of the total revenue requirement (i.e., total costs) and the calculation of the average unit costs. Average unit costs are essentially cost-based rates in that they are derived from the allocated costs within the cost of service study. Each allocated cost is divided by the appropriate billing unit (e.g., number of accounts or wastewater volumes) and a per unit charge or cost is derived. Provided below in Table 4 – 5 is a summary of the average unit costs for the District’s sewer cost of service analysis. Table 4 – 5 Summary of the Sewer Cost of Service Unit Costs Total Residential Multi- Residential Commercial Variable Costs ($ / CCF) $2.86 $2.83 $3.34 $4.64 Customer Costs ($ / Cust / Mo) $16.36 The average unit costs shown in Table 4 – 5 will be used to develop the final proposed sewer rates. A more detailed discussion of the development of the proposed sewer rate designs can be found on in the next section of the report. 4.7 Consultant’s Cost of Service Conclusions and Recommendations The sewer cost of service analysis conducted for the District utilized generally accepted cost of service principles and methodologies. The results indicated some minor cost differences between the various customer classes of service, but no significant cost issues. It is recommended that the results of the cost of service be used in the development of the final proposed sewer rate designs. By using the results of the cost of service analysis the District’s rates will be cost-based and reflect the requirements of Proposition 218, as it is currently understood. 4.8 Summary This section of the report has discussed the sewer cost of service analysis developed for the District. This analysis reflects the specific and unique characteristics of the District’s sewer system and was developed using generally accepted cost of service techniques and principles. The next section of the report will review the present and proposed sewer rates for the District. Development of the Sewer Rate Design 32 Otay Water District – Comprehensive Sewer Rate Study 5 Development of the Sewer Rate Design 5.1 Introduction The final step of the District’s comprehensive sewer rate study is the design of proposed sewer rates to collect the target levels of revenues, based upon the results of the revenue requirement and cost of service analyses. In reviewing District’s rates, consideration is given to both the level of the rates and the structure of the rates. Level refers to the amount of revenue to be collected from the rate design and structure refers to the way in which it is collected (e.g., fixed charges, volumetric charges). 5.2 Rate Design Criteria and Considerations Prudent rate administration dictates that several criteria must be considered when setting utility rates. Some of these rate design criteria are listed below: x Rates which are easy to understand from the customer’s perspective x Rates which are easy for the utility to administer x Consideration of the customer’s ability to pay x Continuity, over time, of the rate making philosophy x Policy considerations (encourage efficient use, economic development, etc.) x Provide revenue stability from month-to-month and year-to-year x Promote efficient allocation of the resource x Equitable and non-discriminatory (cost-based) x Compliance with any State laws or requirements It is important that the District provide its customers with an appropriate price signal as to how much the wastewater services cost. This goal may be approached through the rate designs level and structure. When developing the proposed rate designs, all the above-listed criteria were taken into consideration. It should be noted that it is difficult - if not impossible - to design a rate that meets all of the goals and objectives listed above. For example, it may be difficult to design a sewer rate that takes into consideration customers’ ability to pay and one which is cost-based. However, to meet the intent of Proposition 218, equitable and cost-based rates are the key components that needs to be considered when developing the District’s proposed sewer rates. Although the other goals and objectives may be taken into consideration to develop the rate structure, the proposed rates are ultimately based on the cost of service analysis to meet the intent of Proposition 218. 5.3 Development of Cost-Based Sewer Rates A key objective for this study is to meet the legal requirements of Proposition 218 and clearly document the steps taken to meet those requirements. This results in the development of cost- based and equitable sewer rates. Given this, the development of the District’s proposed sewer rates have been closely reviewed to meet the legal requirements of California Constitution article XIII D, section 6 (Article XIII D). A key component of Article XIII D is the development of rates which reflect the cost of providing service and are proportionally distributed between the various Development of the Sewer Rate Design 33 Otay Water District – Comprehensive Sewer Rate Study customer classes of service. HDR would point out that there is not a single methodology for equitably assigning sewer costs to the various customer groups. The Water Environment Federation Manual of Practice No. 27 provides various and differing methodologies which may be used to establish cost-based sewer rates. Unfortunately, Article XII D is not prescriptive and does not provide a single or specific methodology for establishing legally compliant sewer rates. Given that, HDR conducted this study using generally accepted rate setting methodologies, tailored to the District’s specific facilities and customers, in order meet the intent (i.e., requirements) of Article XIII D. Furthermore, the rate setting methodology used in the District’s study are based on the WEF MOP #27 and are, therefore, reasonable and appropriate. HDR is of the opinion that the proposed rates meet the legal requirements of Article XIII D. HDR reaches this conclusion based upon the following: x The revenue derived from sewer rates does not exceed the funds required to provide the property related service (i.e., sewer service). The proposed rates are designed to collect the overall revenue requirement of the District’s sewer system. x The revenues derived from sewer rates shall not be used for any purpose other than that for which the fee or charge is imposed. The revenues derived from the District’s sewer rates are used exclusively to operate and maintain the District’s sewer system. x The amount of a fee or charge imposed upon a parcel or person as an incident of property ownership shall not exceed the proportional costs of the service attributable to the parcel. This cost of service analysis, and this report, has focused on the issue of proportional assignment of costs to customer classes of service in accordance with generally accepted cost of service principles. The proposed rates have appropriately grouped customers into customer classes of service (e.g., residential, multi-residential, commercial) that reflect the varying consumption patterns and system requirements (i.e., the benefits they receive from and burdens they place on the system) of each customer class of service. The grouping of customers and rates into these classes of service creates the equity and fairness expected under Proposition 218 by having differing rates by customer classes of service which reflect both the level of revenue to be collected by the utility, and the manner in which these costs are incurred and equitably assigned to customer classes of service based upon their proportional impacts. 5.4 Overview of the Present Sewer Rate Structure The District currently has three rate schedules; a residential rate schedule, a multi-residential rate schedule, and a commercial rate schedule. Provided below is a more detailed discussion of the present rate structures by customer class of service. Residential - The District’s current residential sewer rate has a flat monthly fixed charge and a variable consumption charge based on 85% of the customers’ winter water average. As mentioned previously, as part of the rate study update and evaluation of alternative residential rate structures, it is recommended that the District transition to a 3-year average for the winter water average calculation. The winter water average for wastewater volume contribution estimation is a generally-accepted sewer rate structure and it is used by sewer utilities across Development of the Sewer Rate Design 34 Otay Water District – Comprehensive Sewer Rate Study California and the U.S. The fixed charge provides revenue stability for the District as well as reflects the fact that the majority of the District’s costs are fixed in nature and not a function of the volume of wastewater contributed or conveyed on the system. As noted under the discussion of the volume allocation factor, the reasoning behind billing residential customers on 85% of average winter water use is to attempt to extract outdoor use or non-returned usage. Multi-Residential - Multi-residential customers have essentially the same rate structure as residential customers. The rate design has a fixed monthly charge and a volumetric component charged on 85% of the customer’s winter water average. As with the residential customer class, it is recommended that the District transition the winter water average calculation to a three year average. An important difference between residential and multi-residential is that the fixed component for multi-residential is based upon the service meter size. This is done in an attempt to reflect the fact that a customer with a larger meter has the potential to use a great amount of system capacity. Just as with residential, the consumption charge is based on the average winter water usage to reflect a customers’ sewer flow contribution. Commercial - Commercial customers also have a similar structure to both residential and multi- residential with a fixed monthly charge based on meter size with a volumetric consumption charge on a per CCF basis. There are two key differences in the commercial rates compared to the other rates. First, the commercial rate is segregated between low, medium and high-strength wastewater. Additionally, commercial customers are billed on 85% of their average annual consumption as opposed to just the winter water average as is used for residential and multi- residential customers. As noted within the discussion of the volume distribution factor this difference in determining volumetric billing units is based upon the assumption that large commercial customers will have an irrigation meter for outdoor water use and therefore domestically metered water should closely represent their wastewater flow contributions. 5.5 Development of the Proposed Sewer Rates The revenue requirement analysis was used to determine the adequate and prudent level of funding needed to operate the District’s sewer system. The results of the revenue requirement analysis provided the recommended rate adjustments needed to fully fund the District’s sewer utility. Given the development of the overall revenue needs of the utility, the next component of the sewer rate study was the cost of service analysis. The average unit costs calculated in the cost of service analysis in Section 4.6 are used within the design of the final proposed rates. In doing so, the average unit costs are reflective of the distribution of costs to each specific customer class of service, but more importantly, provides the cost-basis for the relationship between the fixed and volumetric charges. Provided below in Table 5 - 1 is a summary of the present and proposed sewer rates for the District. Development of the Sewer Rate Design 35 Otay Water District – Comprehensive Sewer Rate Study Table 5 – 1 Summary of the Present and Proposed Sewer Rates Present Rates FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Fixed Charge ($/Month) Residential Monthly System Fee $16.38 $16.13 $17.10 $18.22 $19.15 $20.60 Multi-Resident. / Comm. 3/4" $16.38 $16.13 $17.10 $18.22 $19.15 $20.60 1" 40.94 40.32 42.74 45.54 47.86 51.49 1-1/2" 81.88 80.63 85.48 91.08 95.73 102.97 2" 131.00 129.00 136.76 145.72 153.15 164.75 3" 245.64 241.89 256.44 273.23 287.18 308.92 4" 409.40 403.15 427.40 455.39 478.63 514.87 6" 818.79 806.29 854.78 910.77 957.25 1,029.74 8" 1,310.08 1,290.08 1,367.67 1,457.24 1,531.63 1,647.60 10" 1,883.23 1,854.49 1,966.01 2,094.78 2,201.70 2,368.41 Variable Charge ($/CCF) Residential Billed @ 85% of WW Avg $2.93 $2.89 $3.06 $3.26 $3.42 $3.59 Multi-Residential Billed @ 85% of WW Avg $2.93 $2.89 $3.06 $3.26 $3.42 $3.59 Commercial Low Strength $2.93 $2.89 $3.06 $3.26 $3.42 $3.59 Schools 2.93 2.89 3.06 3.26 3.42 3.59 Churches 2.93 2.89 3.06 3.26 3.42 3.59 Medium Strength 3.64 3.29 3.49 3.71 3.90 4.09 High Strength 5.01 4.63 4.91 5.23 5.48 5.76 In viewing the present and proposed rate designs it should be noted that the structure of the fixed rates has not changed. However, as noted the calculation of the winter water average for residential and multi-residential has moved to a 3-year average. The proposed rates are shown based on the cost of service adjustment for FY 2021 and the proposed rate adjustments in FY 2022 through FY 2025. The customer bill impacts from these proposed rates will vary by customer class of service and by consumptive use. As an example, in FY 2021 and for a typical residential customer being billed 8 CCF / month, their monthly bill will change from $39.82 currently to $39.25 under the proposed rates or an decrease of $0.57. Shown below in Table 5 – 2 is a summary of the allocated costs and the revenue that the proposed rates are calculated to produce. Development of the Sewer Rate Design 36 Otay Water District – Comprehensive Sewer Rate Study Table 5 – 2 FY 2021 Proposed Revenues and Allocated Costs ($000’s) Present Revenues Allocated Revenues Proposed Revenues Low Strength [1] $2,164 $2,127 $2,119 Medium Strength 280 295 296 High Strength 298 321 330 Total $2,743 $2,743 $2,744 5.6 Consultant’s Rate Design Conclusions and Recommendations The development of the proposed sewer rates is based on the overall level of revenues developed as part of the revenue requirement analysis and the proportional allocation of costs to the customer classes of service based on the cost of service recommendations. HDR would recommend the adoption of the proposed rates which are cost-based, equitable, proportionate to the cost of service, and reflect the specific costs of the District’s sewer system. 5.7 Summary This completes the comprehensive sewer rate study for the District. This study has provided a comprehensive review of the District’s sewer rates. The study is intended to provide to the District a set of cost-based rates that will allow the District to meet their current and projected sewer system financial obligations and major capital projects for the time period reviewed, while meeting the requirements of Proposition 218. Technical Appendix FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Revenues Rate Revenues $2,871,898 $2,742,663 $2,742,663 $2,742,663 $2,742,663 $2,742,663 Other Revenues 107,500 173,666 255,432 357,399 529,265 116,332------------------------------------------------------------------------------------------Total Revenues $2,979,398 $2,916,329 $2,998,095 $3,100,061 $3,271,928 $2,858,995 Expenses Total Operations & Maintenance $2,795,300 $2,822,259 $2,915,938 $3,017,364 $3,123,297 $3,270,326 Total Taxes / Transfer 39,400 41,200 43,200 45,600 48,200 51,700 Rate Funded Capital 0 0 0 0 0 0 Net Debt Service 0 0 0 0 0 0 Total To / (From) Reserves 144,698 52,870 162,376 390,064 673,188 345,120------------------------------------------------------------------------------------------Total Expenses $2,979,398 $2,916,329 $3,121,515 $3,453,028 $3,844,685 $3,667,146 Bal. / (Def.) of Funds $0 $0 ($123,420)($352,967)($572,757)($808,151) Bal. as a % of Rate Revenues 0.0%0.0%4.5%12.9%20.9%29.5% Proposed Rate Adjustment 0.0%0.0%9.0%7.1%7.1%7.1% Add'l Revenue from Adj.$0 $0 $123,420 $352,967 $572,757 $808,151 Total Bal. / (Def.) of Funds $0 $0 $0 ($0)$0 $0 Add'l Rate Increase Needed 0.0%0.0%0.0%0.0%0.0%0.0% Avg Residential Monthly Bill (Flat rate + 12 CCF)$51.54 $51.54 $56.18 $60.17 $64.44 $69.01 Debt Service Coverage Ratio Before Rate Adjustment 4.14 0.71 0.36 0.22 0.39 N/A After Proposed Rate Adj.4.14 N/A N/A 1.15 1.91 1.05 Ending Balance $4,181,481 $3,746,264 $6,536,988 $5,700,364 $4,816,837 $3,469,411 Revenue Requirement Summary Exhibit 1 Sewer Cost of Service Study Otay Water District 1 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Exhibit 2 Escalation Factors Budget FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Revenues As Customer GrowthCustomer Growth Budget -4.50%0.0%0.0%0.0%0.0% As Miscellaneous RevenuesMiscellaneous Revenues Budget 0.3%0.3%0.3%0.3%0.3% As FlatFlat Budget 0.0%0.0%0.0%0.0%0.0% Expenses As LaborLabor Budget 3.0%3.0%3.0%3.0%3.0% As Benefits - OtherBenefits - Other Budget 3.0%3.0%3.0%3.0%3.0% As Benefits - MedicalBenefits - Medical Budget 5.5%5.0%5.0%5.0%5.0% As Materials & MaintenanceMaterials & Maintenance Budget 4.0%4.0%4.0%4.0%4.0% As AdministrativeAdministrative Budget 3.0%3.0%3.0%3.0%3.0% As EquipmentEquipment Budget 4.0%4.0%4.0%4.0%4.0% As MiscellaneousMiscellaneous Budget 2.0%2.0%2.0%2.0%2.0% As FlatFlat Budget 0.0%0.0%0.0%0.0%0.0% As UtilitiesUtilities Budget 3.0%3.0%3.0%3.0%3.0% As PowerPower Budget 5.0%4.0%4.0%4.0%4.0% Growth Budget -4.5%0.0%0.0%0.0%0.0% Interest Earnings 1.2%1.3%1.5%1.6%1.8%1.9% Revenue Bond Term in Years 20 20 20 20 20 20 Interest Rate 5.0%5.0%5.0%5.0%5.0%5.0% Projected 2 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Page 1 of 5 Exhibit 3 Revenue Requirement Budget FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Revenues Rate Revenues Residential $2,266,213 $2,164,233 $2,164,233 $2,164,233 $2,164,233 $2,164,233 As Customer Growth Multi-Residential 293,688 280,472 280,472 280,472 280,472 280,472 As Customer Growth Commercial Low Strength $223,120 $213,079 $213,079 $213,079 $213,079 $213,079 As Customer Growth Medium Strength 32,936 31,454 31,454 31,454 31,454 31,454 As Customer Growth High Strength 55,942 53,424 53,424 53,424 53,424 53,424 As Customer Growth------------------------------------------------------------------------------------------Total Rate Revenues $2,871,898 $2,742,663 $2,742,663 $2,742,663 $2,742,663 $2,742,663 Other Revenues Availability Revenues $52,200 $51,900 $52,100 $52,400 $52,600 $52,900 District Provided Sewer Revenue from Shared Facility (SVSD)28,300 29,700 31,200 32,800 34,400 36,100 District Provided Late Fee 22,000 22,066 22,132 22,199 22,265 22,332 As Miscellaneous Revenues Grants - SDCWA Shared Facil Replcmnt 5,000 70,000 150,000 250,000 420,000 5,000 District Provided------------------------------------------------------------------------------------------Total Other Revenues $107,500 $173,666 $255,432 $357,399 $529,265 $116,332 Total Revenue $2,979,398 $2,916,329 $2,998,095 $3,100,061 $3,271,928 $2,858,995 Power Costs $154,300 $162,015 $168,496 $175,235 $182,245 $189,535 As Power Administrative Expenses Directors Fees $0 $0 $0 $0 $0 $0 As Labor Travel and Meetings 0 0 0 0 0 0 As Miscellaneous Conservation and Outreach 0 0 0 0 0 0 As Labor General Office Expense 0 0 0 0 0 0 As Materials & Maintenance Equipment 23,300 23,999 24,719 25,461 26,224 27,011 As Administrative Fees 3,800 3,914 4,031 4,152 4,277 4,405 As Administrative Services 50,300 51,809 53,363 54,964 56,613 58,311 As Administrative Training 0 0 0 0 0 0 As Labor Utilities 0 0 0 0 0 0 As Utilities Bad Debt Expense 4,300 4,300 4,300 4,300 4,300 4,300 As Flat Interest Expense 0 0 0 0 0 0 As Miscellaneous Other Employee Benefits 0 0 0 0 0 0 As Benefits - Other WO Allocation - Sewer 200,200 204,204 208,288 212,454 216,703 221,037 As Miscellaneous------------------------------------------------------------------------------------------Total Administrative Expenses $281,900 $288,226 $294,702 $301,331 $308,117 $315,065 Notes Projected 3 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Page 2 of 5 Exhibit 3 Revenue Requirement Budget FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Projected Materials & Maintenance Fuel & Oil $0 $0 $0 $0 $0 $0 As Utilities Meters & Materials 0 0 0 0 0 0 As Materials & Maintenance Fleet Parts & Equipment 8,000 8,320 8,653 8,999 9,359 9,733 As Equipment Communication Equipment 0 0 0 0 0 0 As Equipment Landscaping Materials 0 0 0 0 0 0 As Materials & Maintenance Infrastructure Equipment & Supplies 132,900 138,216 143,745 149,494 155,474 161,693 As Equipment Chemicals 27,400 28,496 29,636 30,821 32,054 33,336 As Materials & Maintenance Safety Equipment 7,000 7,280 7,571 7,874 8,189 8,517 As Equipment Laboratory Equipment & Supplies 5,600 5,824 6,057 6,299 6,551 6,813 As Equipment Other Materials & Supplies 100 104 108 112 117 122 As Materials & Maintenance Building & Grounds Materials 0 0 0 0 0 0 As Materials & Maintenance Contracted Services 158,800 165,152 171,758 178,628 185,774 193,204 As Materials & Maintenance Metro O&M Costs 600,900 630,945 662,492 695,617 730,398 803,437 District Provided Spring Valley Sewer Charge 251,100 185,200 185,200 185,200 185,200 185,200 District Provided Chula Vista Capacity Fee 0 0 0 0 0 0 As Miscellaneous Metro Capacity Fee 0 0 0 0 0 0 As Miscellaneous------------------------------------------------------------------------------------------Total Materials & Maintenance $1,191,800 $1,169,537 $1,215,220 $1,263,046 $1,313,116 $1,402,056 Labor & Benefits Labor $472,500 $486,675 $501,275 $516,314 $531,803 $547,757 As Labor WO Allocation - Sewer 343,200 353,496 364,101 375,024 386,275 397,863 As Labor Vacation/Sick/Holidays 47,100 48,513 49,968 51,467 53,011 54,602 As Benefits - Other FICA (Soc Sec/Medicare)36,000 37,080 38,192 39,338 40,518 41,734 As Benefits - Other Pension 81,600 84,048 86,569 89,167 91,842 94,597 As Benefits - Other Health/Dental/Life Insurance 94,300 99,487 104,461 109,684 115,168 120,926 As Benefits - Medical Worker's Compensation 49,600 52,328 54,944 57,692 60,576 63,605 As Benefits - Medical Salary Continuation Insurance 1,800 1,854 1,910 1,967 2,026 2,087 As Benefits - Other Employee Awards 0 0 0 0 0 0 As Benefits - Other OPEB 41,200 39,000 36,100 37,100 38,600 40,500 District Provided State Unemployment Insurance 0 0 0 0 0 0 As Benefits - Other Employee Assistance Program 0 0 0 0 0 0 As Benefits - Other Employee Programs 0 0 0 0 0 0 As Benefits - Other Uniforms 0 0 0 0 0 0 As Benefits - Other------------------------------------------------------------------------------------------Total Labor & Benefits $1,167,300 $1,202,481 $1,237,521 $1,277,752 $1,319,819 $1,363,670 4 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Page 3 of 5 Exhibit 3 Revenue Requirement Budget FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Projected Taxes / Transfer General Fund $0 $0 $0 $0 $0 $0 As Miscellaneous Betterment Fund 0 0 0 0 0 0 As Miscellaneous Replacement Fund 0 0 0 0 0 0 As Miscellaneous OPEB Fund 39,400 41,200 43,200 45,600 48,200 51,700 District Provided------------------------------------------------------------------------------------------Total Taxes / Transfer $39,400 $41,200 $43,200 $45,600 $48,200 $51,700 Rate Funded Capital $0 $0 $0 $0 $0 $0 Debt Service Existing Debt $0 $0 $0 $0 $0 $0 New Sewer Loan 0 0 0 0 0 0 Calculated @ 1.7% for 30 yrs FY 2020 Issuance 44,467 133,400 177,275 177,275 177,275 177,275 District Provided FY 2022 Issuance 0 0 51,137 201,250 201,250 201,250 District Provided------------------------------------------------------------------------------------------Total Debt Service $44,467 $133,400 $228,412 $378,525 $378,525 $378,525 Total Less Replacement Reserves $44,467 $133,400 $228,412 $378,525 $378,525 $378,525 Net Debt Service $0 $0 $0 $0 $0 $0 To / (From) Reserves To / (From) Operating Reserves ($567,302)($172,130)($351,824)($380,536)($406,012)($421,680)District Provided To / (From) Replacement Reserves 143,000 (118,000)20,000 75,000 417,000 250,000 District Provided To / (From) Betterment Reserves 523,000 288,000 389,200 531,600 556,200 516,800 District Provided To / (From) Expansion Reserves 46,000 55,000 105,000 164,000 106,000 0 District Provided------------------------------------------------------------------------------------Total To / (From) Reserves $144,698 $52,870 $162,376 $390,064 $673,188 $345,120 FY 2016 Depr. Exp. =$1,017,180 5 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Page 4 of 5 Exhibit 3 Revenue Requirement Budget FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Projected Total Revenue Requirement $2,979,398 $2,916,329 $3,121,515 $3,453,028 $3,844,685 $3,667,146 Bal. / (Def.) of Funds $0 $0 ($123,420)($352,967)($572,757)($808,151) Bal. as a % of Rate Revenues 0.0%0.0%4.5%12.9%20.9%29.5% Proposed Rate Adjustment 0.0%0.0%9.0%7.1%7.1%7.1% Months of Adjustment 6 6 6 6 6 6 Jan 1 st Implementation Add'l Revenue from Adj.$0 $0 $123,420 $352,967 $572,757 $808,151 Total Bal. / (Def.) of Funds $0 $0 $0 ($0)$0 $0 Add'l Rate Increase Needed 0.0%0.0%0.0%0.0%0.0%0.0% Avg Residential Monthly Bill (Flat rate + 12 CCF) After Rate Adjustment $51.54 $51.54 $56.18 $60.17 $64.44 $69.01 Annual $ Change 0.00 0.00 4.64 3.99 4.27 4.58 Debt Service Coverage Ratio Before Rate Adjustment 4.14 0.71 0.36 0.22 0.39 N/A After Proposed Rate Adj.4.14 N/A N/A 1.15 1.91 1.05 Beginning Balance $3,242,849 $4,181,481 $3,746,264 $6,536,988 $5,700,364 $4,816,837 Sewer Operating Reserves Beginning Cash Reserve Balance $1,255,463 $699,823 $535,672 $189,244 ($191,308)($604,418) Plus: Additions 0 0 0 0 0 0 Interest 11,662 7,979 5,396 (16)(7,098)(15,490) Less: Transfer to Betterment 0 0 0 0 0 0 Less: Uses of Funds (567,302)(172,130)(351,824)(380,536)(406,012)(421,680) Ending Balance $699,823 $535,672 $189,244 ($191,308)($604,418)($1,041,587) Target Minimum - 90 Days of O&M $689,252 $695,899 $718,999 $744,008 $770,128 $806,382 6 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Page 5 of 5 Exhibit 3 Revenue Requirement Budget FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Projected Sewer Replacement Reserves Beginning Cash Reserve Balance $1,287,812 $3,329,994 $2,820,187 $5,575,159 $4,932,558 $4,444,702 Plus: Additions 143,000 0 20,000 75,000 417,000 250,000 Plus: Debt Proceeds 3,000,000 0 3,450,000 0 0 0 Interest 9,649 39,718 36,814 83,395 83,643 75,011 Less: Debt Funding (44,467)(133,400)(228,412)(378,525)(378,525)(378,525) Less: Uses of Funds (1,066,000)(416,125)(523,430)(422,470)(609,974)(864,986) Ending Balance $3,329,994 $2,820,187 $5,575,159 $4,932,558 $4,444,702 $3,526,202 Target Minimum - 4% of current assets $1,558,500 $1,582,300 $1,625,900 $1,656,100 $1,703,000 $1,744,700 Sewer Betterment Reserves Beginning Cash Reserve Balance $722,460 $131,051 $263,805 $502,172 $571,250 $647,084 Plus: Additions 523,000 288,000 389,200 531,600 556,200 516,800 Plus: Transfer From Operating 0 0 0 0 0 0 Interest 5,091 2,550 5,702 8,519 10,867 12,221 Less: Uses of Funds (1,119,500)(157,795)(156,535)(471,042)(491,233)(524,507) Ending Balance $131,051 $263,805 $502,172 $571,250 $647,084 $651,598 Target Min - 180 days of Betterment exp.$77,817 $77,195 $232,295 $242,252 $258,661 $258,661 Sewer Expansion Reserves Beginning Cash Reserve Balance ($22,886)$20,614 $126,600 $270,412 $387,863 $329,469 Plus: Additions 46,000 55,000 105,000 164,000 106,000 0 Plus: Capacity Fees 0 71,115 72,892 74,715 0 0 District Provided Interest 0 951 2,955 5,224 6,398 6,236 Less: Uses of Funds (2,500)(21,080)(37,035)(126,488)(170,793)(2,507) Ending Balance $20,614 $126,600 $270,412 $387,863 $329,469 $333,198 Target Min - 180 days of Expansion exp.$29,622 $30,511 $31,426 $32,369 $33,340 $34,340 Ending Balance $4,181,481 $3,746,264 $6,536,988 $5,700,364 $4,816,837 $3,469,411 Total Minimum Reserve Level $2,355,191 $2,385,906 $2,608,619 $2,674,728 $2,765,129 $2,844,083 7 of 27 04/13/2020 DR A F T Otay Water District Page 1 of 2 Sewer Cost of Service Study Inflation =0.0% Exhibit 4 Capital Improvement Plan Project #FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Total Expansion Projects $2,500 $21,080 $37,035 $126,488 $170,793 $2,507 Total Betterment Projects $1,119,500 $157,795 $156,535 $471,042 $491,233 $524,507 Replacement SDCSD / RSD Outfall Replacement S2012 $50,000 $50,000 $125,000 $125,000 $125,000 $125,000 Campo Road Sewer Main Replac. (50%)S2024 750,000 15,000 0 0 0 0 Rancho San Diego Pump Station Rehab.S2027 5,000 5,000 0 0 0 0 Fuerte Drive Sewer Relocation S2045 20,000 0 0 0 0 0 RWCWRF - Aeration Panels Replacement S2046 5,000 0 0 0 0 0 Hillsdale Road Sewer Repairs S2048 5,000 0 0 0 0 0 Calavo Basin Sewer Rehabilitation - Ph 2 S2049 40,000 200,000 740,000 5,000 0 0 Rancho San Diego Basin Sewer Rehab. - Ph 2 S2050 5,000 5,000 5,000 30,000 175,000 600,000 RWCWRF - Headworks Improvements S2051 5,000 0 0 0 0 0 RWCWRF - Sedimentation Basins Weirs Rplcmnt S2053 1,000 0 0 0 0 0 Calavo Basin Sewer Rehabilitation - Ph 3 S2054 0 0 0 0 0 10,000 Steele Canyon Pump Station Rplcmnt (75%)S2060 0 0 0 7,500 30,000 112,500 RWCWRF Aeration Controls Consolid. & Opti. Upgrades S2061 30,000 150,000 40,000 0 0 0 Rancho San Diego Basin Sewer Rehabilitation - Ph 3 S2066 0 0 0 0 0 10,000 RWCWRF Roofing Rplcmnt & Natural Light Enhanc.S2067 145,000 0 0 0 0 0 Cottonwood Sewer PS Renovation (50%)S2069 5,000 70,000 150,000 250,000 420,000 5,000------------------------------------------------------------------------------------------Total Replacement Projects $1,066,000 $298,125 $523,430 $422,470 $609,974 $864,986 Notes 8 of 27 04/13/2020 DR A F T Otay Water District Page 2 of 2 Sewer Cost of Service Study Inflation =0.0% Exhibit 4 Capital Improvement Plan Project #FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Notes Future Unidentified CIP $0 $0 $0 $0 $0 $0 Transfer to Replacement Fund $0 $0 $0 $0 $0 $0 Total Capital Projects $2,188,000 $477,000 $717,000 $1,020,000 $1,272,000 $1,392,000 Less: Other Funding Sources Sewer Operating Reserves $0 $0 $0 $0 $0 $0 Sewer Replacement Reserves 1,066,000 298,125 523,430 422,470 609,974 864,986 Sewer Betterment Reserves 1,119,500 157,795 156,535 471,042 491,233 524,507 Sewer Expansion Reserves 2,500 21,080 37,035 126,488 170,793 2,507 New Long Term Debt 0 0 0 0 0 0------------------------------------------------------------------------------------Total Less: Other Funding Sources $2,188,000 $477,000 $717,000 $1,020,000 $1,272,000 $1,392,000 Rate Funded Capital $0 $0 $0 $0 $0 $0 9 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Page 1 of 3 Exhibit 5 Revenues at Present Rates 1-Jan-19 1-Jan-20 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Total Residential Fixed Charge Monthly System Fee $14.91 $16.38 4,605 4,605 4,605 4,605 4,605 4,605 4,605 4,605 4,605 4,605 4,605 4,605 4,605-------------------------------------------------------------------------------------------------------------------------------------------------$68,661 $68,661 $68,661 $68,661 $68,661 $68,661 $75,430 $75,430 $75,430 $75,430 $75,430 $75,430 $864,543 Consumption Charge Billed @ 85% of WW Avg $2.67 $2.93 50,303 50,303 50,303 50,303 50,303 50,303 33,892 33,892 33,892 33,892 33,892 33,892 505,168--------------------------------------------------------------------------------------------------------------------------------------------------------------$134,309 $134,309 $134,309 $134,309 $134,309 $134,309 $99,303 $99,303 $99,303 $99,303 $99,303 $99,303 $1,401,670 Total Residential Revenue $202,969 $202,969 $202,969 $202,969 $202,969 $202,969 $174,733 $174,733 $174,733 $174,733 $174,733 $174,733 $2,266,213 Multi-Residential Fixed Charge 3/4"$14.91 $16.38 0 0 0 0 0 0 0 0 0 0 0 0 0 1"37.27 40.94 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1/2"74.55 81.88 0 0 0 0 0 0 0 0 0 0 0 0 0 2"119.27 131.00 39 39 39 39 39 39 39 39 39 39 39 39 39 3"223.64 245.64 5 5 5 5 5 5 5 5 5 5 5 5 5 4"368.97 409.40 6 6 6 6 6 6 6 6 6 6 6 6 6 6"729.04 818.79 0 0 0 0 0 0 0 0 0 0 0 0 0 8"1,161.15 1,310.08 0 0 0 0 0 0 0 0 0 0 0 0 0 10"1,665.25 1,883.23 0 0 0 0 0 0 0 0 0 0 0 0 0--------------------------------------------------------------------------------------------------------50 50 50 50 50 50 50 50 50 50 50 50 50 $7,984 $7,984 $7,984 $7,984 $7,984 $7,984 $8,794 $8,794 $8,794 $8,794 $8,794 $8,794 $100,663 Consumption Charge Billed @ 85% of WW Avg $2.67 $2.93 6,160 6,160 6,160 6,160 6,160 6,160 5,366 5,366 5,366 5,366 5,366 5,366 69,159------------------------------------------------------------------------------------------------------------------------------------------------------------$16,447 $16,447 $16,447 $16,447 $16,447 $16,447 $15,724 $15,724 $15,724 $15,724 $15,724 $15,724 $193,025 Total Multi-Residential Revenue $24,431 $24,431 $24,431 $24,431 $24,431 $24,431 $24,517 $24,517 $24,517 $24,517 $24,517 $24,517 $293,688 Rates Effective $ / CCF $ / Acct. / Mo. $ / Acct. / Mo. $ / CCF 10 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Page 2 of 3 Exhibit 5 Revenues at Present Rates 1-Jan-19 1-Jan-20 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Total Rates Effective Commercial Fixed Charge 3/4"$14.91 $16.38 22 22 22 22 22 22 22 22 22 22 22 22 22 1"37.27 40.94 5 5 5 5 5 5 5 5 5 5 5 5 5 1 1/2"74.55 81.88 20 20 20 20 20 20 20 20 20 20 20 20 20 2"119.27 131.00 23 23 23 23 23 23 23 23 23 23 23 23 23 3"223.64 245.64 1 1 1 1 1 1 1 1 1 1 1 1 1 4"368.97 409.40 0 0 0 0 0 0 0 0 0 0 0 0 0 6"729.04 818.79 1 1 1 1 1 1 1 1 1 1 1 1 1 8"1,161.15 1,310.08 0 0 0 0 0 0 0 0 0 0 0 0 0 10"1,665.25 1,883.23 1 1 1 1 1 1 1 1 1 1 1 1 1-------------------------------------------------------------------------------------------------------- 73 73 73 73 73 73 73 73 73 73 73 73 73 $7,367 $7,367 $7,367 $7,367 $7,367 $7,367 $8,163 $8,163 $8,163 $8,163 $8,163 $8,163 $93,179 Consumption Charge (85% of water use) Low Strength $2.67 $2.93 2,039 2,178 2,069 1,913 1,841 1,639 1,486 1,214 999 1,055 1,698 1,955 20,086 Schools 2.67 2.93 4,028 5,689 5,390 4,345 3,761 2,369 1,077 1,256 1,293 1,811 4,138 2,751 37,908 Churches 2.67 2.93 280 311 462 367 306 305 276 309 205 191 240 262 3,514 Medium Strength 3.31 3.64 447 592 627 430 557 585 485 498 404 429 502 537 6,093 High Strength 4.56 5.01 517 604 585 452 529 474 447 436 393 384 453 540 5,814-----------------------------------------------------------------------------------------------------------------------------------------------7,311 9,374 9,133 7,507 6,994 5,372 3,771 3,713 3,294 3,870 7,031 6,045 73,415 $20,784 $26,549 $25,892 $21,173 $20,030 $15,614 $12,323 $12,140 $10,756 $12,442 $21,899 $19,216 $218,818 Total Commercial Revenue $28,150 $33,916 $33,259 $28,540 $27,397 $22,980 $20,486 $20,303 $18,919 $20,606 $30,063 $27,380 $311,997 $ / CCF $ / Acct. / Mo. 11 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Page 3 of 3 Exhibit 5 Revenues at Present Rates 1-Jan-19 1-Jan-20 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Jan-20 Feb-20 Mar-20 Apr-20 May-20 Jun-20 Total Rates Effective Summary Customers Residential 4,605 4,605 4,605 4,605 4,605 4,605 4,605 4,605 4,605 4,605 4,605 4,605 4,605 Multi-Residential 50 50 50 50 50 50 50 50 50 50 50 50 50 Commercial 73 73 73 73 73 73 73 73 73 73 73 73 73----------------------------------------------------------------------------------------------------------------------------------4,728 4,728 4,728 4,728 4,728 4,728 4,728 4,728 4,728 4,728 4,728 4,728 4,728 Consumption Residential (85% of WW avg)50,303 50,303 50,303 50,303 50,303 50,303 33,892 33,892 33,892 33,892 33,892 33,892 505,168 Multi-Residential (85% of WW avg)6,160 6,160 6,160 6,160 6,160 6,160 5,366 5,366 5,366 5,366 5,366 5,366 69,159 Commercial (85% of annual use)7,311 9,374 9,133 7,507 6,994 5,372 3,771 3,713 3,294 3,870 7,031 6,045 73,415-----------------------------------------------------------------------------------------------------------------------------------------------63,774 65,837 65,596 63,970 63,457 61,835 43,029 42,971 42,552 43,128 46,289 45,303 647,742 Revenue Residential $202,969 $202,969 $202,969 $202,969 $202,969 $202,969 $174,733 $174,733 $174,733 $174,733 $174,733 $174,733 $2,266,213 Multi-Residential 24,431 24,431 24,431 24,431 24,431 24,431 24,517 24,517 24,517 24,517 24,517 24,517 293,688 Commercial Low Strength $21,157 $26,046 $25,359 $21,899 $19,985 $15,726 $12,961 $12,785 $11,959 $13,600 $22,445 $19,199 $223,120 Medium Strength 2,419 2,899 3,015 2,363 2,783 2,876 2,797 2,844 2,502 2,593 2,859 2,986 32,936 High Strength 4,574 4,971 4,885 4,278 4,629 4,378 4,729 4,673 4,458 4,413 4,759 5,195 55,942--------------------------------------------------------------------------------------------------------------------------------------------------------------$255,550 $261,315 $260,658 $255,939 $254,797 $250,380 $219,737 $219,553 $218,169 $219,856 $229,313 $226,630 $2,871,898 FY 2020 Budget $2,868,000 Difference $3,898 Percent 0.1% 12 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Exhibit 6 Volume Allocation Factor Billed Billing Total Annual Avg. Daily Flow Factor Flow at Plant Flow At % of (CCF) [1]Adj.(CCF)Plant (mgd)Total Residential 439,192 1.00 439,192 0.90 75.4% Multi-Residential 67,968 1.00 67,968 0.14 11.7% Commercial Low StrengthLow Strength 62,892 1.00 62,892 0.13 10.8% Medium StrengthMedium Strength 6,230 1.00 6,230 0.01 1.1% High StrengthHigh Strength 5,945 1.00 5,945 0.01 1.0%0 ----------------------------------------------Total 582,227 582,227 1.19 100.0% Actual Flows [2]1.08 (VOL) Notes [2] - Provided by District [1] - Res/Multi based on estimated 2021/2022 winter water average calculation (Jan - April avg * 85%); Commercial based on 2018 & 2019 annual average calculation (Jan - Dec avg * 85%) 13 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Exhibit 7 Customer Allocation Factors Number of % of Number of Weighting Weighted % of Bills [1]Total Bills Factor [2]Customer Total Residential 4,605 97.4%4,605 1.00 4,605 81.6% Multi-Residential 50 1.1%50 10.74 537 9.5% Commercial Low StrengthLow Strength 53 1.1%53 5.35 284 5.0% Medium StrengthMedium Strength 12 0.3%12 5.25 63 1.1% High StrengthHigh Strength 8 0.2%8 19.00 152 2.7%-----------------------------------------------------Total 4,728 100.0%4,728 5,641 100.0% (AC)(WCA) Notes [1] - Based on FY 2019 Billing Data [2] - Developed in the weighted meter exhibit Table 1 Actual Customer Weighted Customer 14 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Exhibit 8 Strength Allocation Factors Annual Flow Avg. Factor Calculated % of Avg. Factor Calculated % of (mgd)(mg/l)[2]Pounds [1]Total (mg/l)[2]Pounds [1]Total Residential 0.90 220 603,122 72.0%240 657,951 72.4% Multi-Residential 0.14 220 93,338 11.1%240 101,823 11.2% Commercial Low StrengthLow Strength 0.13 220 86,367 10.3%240 94,218 10.4% Medium StrengthMedium Strength 0.01 460 17,889 2.1%460 17,889 2.0% High StrengthHigh Strength 0.01 1,000 37,108 4.4%1,000 37,108 4.1%------------------------------------------------------Total 1.19 837,823 100.0%908,989 100.0% 231 907,000 (BOD)250 982,000 (SS) Notes [1] - Calculated Pounds = Annual Flow [mgd] * Strength Factor * 8.345 [lbs] * 365 [days] [2] - Estimated based on District wastewater flow characteristics Suspended SolidsBiological Oxygen Demand 15 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Exhibit 9 Revenue Allocation Factor Projected % of FY 2021 Total Residential $2,164,233 78.9% Multi-Residential 280,472 10.2% Commercial Low StrengthLow Strength $213,079 7.8% Medium StrengthMedium Strength 31,454 1.1% High StrengthHigh Strength 53,424 1.9%-------------------------Total $2,742,663 100.0% (RR) 16 of 27 04/13/2020 DR A F T Development of Equivalent Meter Allocation Factor Table 1 3/4"1"1 1/2"2"3"4"6"8"10"Total % of Total Factor Residential 4,605 0 0 0 0 0 0 0 0 4,605 97.4% Multi-Residential 0 0 0 39 5 6 0 0 0 50 1.1% Commercial Low Strength 18 5 12 16 1 0 1 0 0 53 1.1% Medium Strength 3 0 4 5 0 0 0 0 0 12 0.3% High Strength 1 0 4 2 0 0 0 0 1 8 0.2%----------------------------------------------------------------------------------------------------Total Meters 4,627 5 20 62 6 6 1 0 1 4,728 District Weighting [2]1.00 2.50 5.00 8.00 15.00 25.00 50.00 80.00 115.00 Residential 4,605 0 0 0 0 0 0 0 0 4,605 81.6%1.00 Multi-Residential 0 0 0 312 75 150 0 0 0 537 9.5%10.74 Commercial Low Strength 18 13 60 128 15 0 50 0 0 284 5.0%5.35 Medium Strength 3 0 20 40 0 0 0 0 0 63 1.1%5.25 High Strength 1 0 20 16 0 0 0 0 115 152 2.7%19.00--------------------------------------------------------------------------------------------------------------4,627 13 100 496 90 150 50 0 115 5,641 Notes [1] - Provided by the City [2] - Based on AWWA 3/4" capacity ratios [3] - Residential set at 3/4" equivalent Number of Meters Equivalent Meters 17 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Exhibit 10 Net Plant In Service Operating Bio-oxygen Suspended Actual Customer Revenue Direct As of Volume Demand Solids Customer Acct/Svcs Related Assignment 07/31/17 (VOL)(BOD)(SS)(AC)(WCA)(RR)(DA) Collection $15,420,555 $13,107,472 $0 $0 $0 $2,313,083 $0 $0 85.0%VOL 15.0%WCA Treatment $434,162 $173,665 $130,248 $130,248 $0 $0 $0 $0 40.0%VOL 30.0%BOD 30.0%SS Lift Station $0 $0 $0 $0 $0 $0 $0 $0 100.0%VOL Plant Before General Plant $15,854,717 $13,281,137 $130,248 $130,248 $0 $2,313,083 $0 $0 % Plant Before General Plant 100.0%83.8%0.8%0.8%0.0%14.6%0.0%0.0% Factor PBGP General Plant $0 $0 $0 $0 $0 $0 $0 $0 As Factor PBGP Total Net Plant In Service $15,854,717 $13,281,137 $130,248 $130,248 $0 $2,313,083 $0 $0 Strength Related Weighted Basis of Classification 18 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Page 1 of 3 Exhibit 11.1 Classification of the Revenue Requirement Operating Bio-oxygen Suspended Actual Customer Revenue Direct Test Year Volume Demand Solids Customer Acct/Svcs Related Assignment FY 2021 (VOL)(BOD)(SS)(AC)(WCA)(RR)(DA) Power Costs $162,015 $162,015 $0 $0 $0 $0 $0 $0 100.0%VOL Administrative Expenses Directors Fees $0 $0 $0 $0 $0 $0 $0 $0 100.0%WCA Travel and Meetings 0 0 0 0 0 0 0 0 100.0%WCA Conservation and Outreach 0 0 0 0 0 0 0 0 100.0%WCA General Office Expense 0 0 0 0 0 0 0 0 100.0%WCA Equipment 23,999 0 0 0 0 23,999 0 0 100.0%WCA Fees 3,914 0 0 0 0 3,914 0 0 100.0%WCA Services 51,809 0 0 0 0 51,809 0 0 100.0%WCA Training 0 0 0 0 0 0 0 0 100.0%WCA Utilities 0 0 0 0 0 0 0 0 100.0%WCA Bad Debt Expense 4,300 0 0 0 0 4,300 0 0 100.0%WCA Interest Expense 0 0 0 0 0 0 0 0 100.0%WCA Other Employee Benefits 0 0 0 0 0 0 0 0 100.0%WCA WO Allocation - Sewer 204,204 171,057 1,678 1,678 0 29,792 0 0 As Net Plant In Service------------------------------------------------------------------------------------------------------------------------Total Administrative Expenses $288,226 $171,057 $1,678 $1,678 $0 $113,814 $0 $0 Materials & Maintenance Fuel & Oil $0 $0 $0 $0 $0 $0 $0 $0 As Net Plant In Service Meters & Materials 0 0 0 0 0 0 0 0 As Net Plant In Service Fleet Parts & Equipment 8,320 6,969 68 68 0 1,214 0 0 As Net Plant In Service Communication Equipment 0 0 0 0 0 0 0 0 As Net Plant In Service Landscaping Materials 0 0 0 0 0 0 0 0 As Net Plant In Service Infrastructure Equipment & Supplies 138,216 115,780 1,135 1,135 0 20,165 0 0 As Net Plant In Service Chemicals 28,496 23,870 234 234 0 4,157 0 0 As Net Plant In Service Safety Equipment 7,280 6,098 60 60 0 1,062 0 0 As Net Plant In Service Laboratory Equipment & Supplies 5,824 4,879 48 48 0 850 0 0 As Net Plant In Service Other Materials & Supplies 104 87 1 1 0 15 0 0 As Net Plant In Service Building & Grounds Materials 0 0 0 0 0 0 0 0 As Net Plant In Service Contracted Services 165,152 138,344 1,357 1,357 0 24,094 0 0 As Net Plant In Service Metro O&M Costs 630,945 309,163 152,058 169,724 0 0 0 0 49.0%VOL 24.1%BOD 26.9%SS Spring Valley Sewer Charge 185,200 185,200 0 0 0 0 0 0 100.0%VOL Chula Vista Capacity Fee 0 0 0 0 0 0 0 0 As Net Plant In Service Metro Capacity Fee 0 0 0 0 0 0 0 0 As Net Plant In Service------------------------------------------------------------------------------------------------------------------------Total Materials & Maintenance $1,169,537 $790,392 $154,961 $172,627 $0 $51,557 $0 $0 Strength Related Weighted for: Basis of Classification 19 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Page 2 of 3 Exhibit 11.1 Classification of the Revenue Requirement Operating Bio-oxygen Suspended Actual Customer Revenue Direct Test Year Volume Demand Solids Customer Acct/Svcs Related Assignment FY 2021 (VOL)(BOD)(SS)(AC)(WCA)(RR)(DA) Strength Related Weighted for: Basis of Classification Labor & Benefits Labor $486,675 $0 $0 $0 $0 $486,675 $0 $0 100.0%WCA WO Allocation - Sewer 353,496 296,116 2,904 2,904 0 51,572 0 0 As Net Plant In Service Vacation/Sick/Holidays 48,513 0 0 0 0 48,513 0 0 100.0%WCA FICA (Soc Sec/Medicare)37,080 0 0 0 0 37,080 0 0 100.0%WCA Pension 84,048 0 0 0 0 84,048 0 0 100.0%WCA Health/Dental/Life Insurance 99,487 0 0 0 0 99,487 0 0 100.0%WCA Worker's Compensation 52,328 0 0 0 0 52,328 0 0 100.0%WCA Salary Continuation Insurance 1,854 0 0 0 0 1,854 0 0 100.0%WCA Employee Awards 0 0 0 0 0 0 0 0 100.0%WCA OPEB 39,000 0 0 0 0 39,000 0 0 100.0%WCA State Unemployment Insurance 0 0 0 0 0 0 0 0 100.0%WCA Employee Assistance Program 0 0 0 0 0 0 0 0 100.0%WCA Employee Programs 0 0 0 0 0 0 0 0 100.0%WCA Uniforms 0 0 0 0 0 0 0 0 100.0%WCA------------------------------------------------------------------------------------------------------------------------Total Labor & Benefits $1,202,481 $296,116 $2,904 $2,904 $0 $900,557 $0 $0 Total Operations & Maintenance $2,822,259 $1,419,579 $159,542 $177,209 $0 $1,065,928 $0 $0 Taxes / Transfer General Fund $0 $0 $0 $0 $0 $0 $0 $0 100.0%WCA Betterment Fund 0 0 0 0 0 0 0 0 100.0%WCA Replacement Fund 0 0 0 0 0 0 0 0 100.0%WCA OPEB Fund 41,200 0 0 0 0 41,200 0 0 100.0%WCA------------------------------------------------------------------------------------------------------------------------Total Taxes / Transfer $41,200 $0 $0 $0 $0 $41,200 $0 $0 Rate Funded Capital $0 $0 $0 $0 $0 $0 $0 $0 As Total O&M Expenses 20 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Page 3 of 3 Exhibit 11.1 Classification of the Revenue Requirement Operating Bio-oxygen Suspended Actual Customer Revenue Direct Test Year Volume Demand Solids Customer Acct/Svcs Related Assignment FY 2021 (VOL)(BOD)(SS)(AC)(WCA)(RR)(DA) Strength Related Weighted for: Basis of Classification Debt Service Existing Debt $0 $0 $0 $0 $0 $0 $0 $0 100.0%WCA New Sewer Loan 0 0 0 0 0 0 0 0 100.0%WCA FY 2020 Issuance 133,400 0 0 0 0 133,400 0 0 100.0%WCA FY 2022 Issuance 0 0 0 0 0 0 0 0 100.0%WCA------------------------------------------------------------------------------------------------------------------------Total Debt Service $133,400 $0 $0 $0 $0 $133,400 $0 $0 Total Less Replacement Reserves $133,400 $0 $0 $0 $0 $133,400 $0 $0 As Total Debt Service Net Debt Service $0 $0 $0 $0 $0 $0 $0 $0 To / (From) Reserves To / (From) Operating Reserves ($172,130)($86,580)($9,731)($10,808)$0 ($65,011)$0 $0 As Total O&M Expenses To / (From) Replacement Reserves (118,000)(59,353)(6,671)(7,409)0 (44,567)0 0 As Total O&M Expenses To / (From) Betterment Reserves 288,000 144,862 16,281 18,083 0 108,774 0 0 As Total O&M Expenses To / (From) Expansion Reserves 55,000 27,665 3,109 3,453 0 20,773 0 0 As Total O&M Expenses------------------------------------------------------------------------------------------------------------------------Total To / (From) Reserves $52,870 $26,593 $2,989 $3,320 $0 $19,968 $0 $0 Total Revenue Requirement $2,916,329 $1,446,173 $162,531 $180,529 $0 $1,127,096 $0 $0 Less: Miscellaneous Revenue Availability Revenues $51,900 $51,900 $0 $0 $0 $0 $0 $0 100.0%VOL Sewer Revenue from Shared Facility (SVSD)29,700 14,939 1,679 1,865 0 11,217 0 0 As Total O&M Expenses Late Fee 22,066 11,099 1,247 1,386 0 8,334 0 0 As Total O&M Expenses Grants - SDCWA Shared Facil Replcmnt 70,000 70,000 0 0 0 0 0 0 100.0%VOL------------------------------------------------------------------------------------------------Total Other Revenues $173,666 $147,938 $2,926 $3,250 $0 $19,551 $0 $0 Net Revenue Requirement $2,742,663 $1,298,235 $159,605 $177,278 $0 $1,107,545 $0 $0 21 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Exhibit 12 Allocation of Total Revenue Requirement FY 2021 Expenses Volume Related $1,298,235 $979,299 $151,554 $140,235 $13,892 $13,256 (VOL) Strength Related Bio-oxygen Demand $159,605 $114,894 $17,781 $16,453 $3,408 $7,069 (BOD) Suspended Solids 177,278 128,319 19,858 18,375 3,489 7,237 (SS)--------------------------------------------------------------------------------Total Strength Related $336,883 $243,213 $37,639 $34,828 $6,897 $14,306 Customer Related Actual Customer $0 $0 $0 $0 $0 $0 (AC) Weighted Customer 1,107,545 904,219 105,443 55,667 12,370 29,846 (WCA)--------------------------------------------------------------------------------Total Customer Related $1,107,545 $904,219 $105,443 $55,667 $12,370 $29,846 Revenue Related $0 $0 $0 $0 $0 $0 (RR) Direct Assignment $0 $0 $0 $0 $0 $0 (DA) Total Revenue Requirements $2,742,663 $2,126,730 $294,636 $230,730 $33,159 $57,408 High Strength Medium StrengthLow Strength Multi- ResidentialResidential Basis of Allocation Commercial 22 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Exhibit 13 Cost of Service Analysis Summary FY 2021 Revenues at Present Rates $2,742,663 $2,657,785 $31,454 $53,424 Allocated Revenue Requirement $2,742,663 $2,652,096 $33,159 $57,408--------------------------------------------------------Bal. / (Def.) of Funds ($0)$5,688 ($1,705)($3,983) Required % Change in Rates 0.0%-0.2%5.4%7.5% Low Strength Medium Strength High Strength 23 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Exhibit 14 Average Unit Costs Summary Variable Cost - $ / CCF $2.77 $2.75 $2.84 $2.70 $3.08 $4.34 Current Rates (1.1.20)$2.93 $2.93 $2.93 $3.64 $5.01 Fixed Costs - $/Cust/Month $16.35 $16.35 $16.35 $16.35 $16.35 $16.35 Current Rates (1.1.20)$16.38 $16.38 $16.38 $16.38 $16.38 Total Average Cost - $/Cust/Month $40.52 $38.49 $45.72 $94.44 $119.80 $31.47 Alloc RevReq/Consumption $4.80 $4.93 $0.00 $3.67 $37.03 $38.81 Rev Req/Consumption 4.80 5.02 0.00 3.39 34.20 35.84 Basic Data Annual Flow - 100 CF 571,973 431,319 65,588 62,892 6,230 5,945 Months 1 - 6 263,274 203,351 32,199 22,216 2,855 2,653 Months 7 - 12 308,699 227,968 33,389 40,676 3,375 3,292 Fixed Rev (Months 1 - 6)$554,321 $452,579 $52,762 $27,855 $6,190 $14,935 Variable Rev (Months 1 - 6)$778,938 $595,819 $94,343 $65,093 $10,392 $13,292 Number of Actual Customers 4,728 4,605 50 53 12 8 Number of Equiv. Customers 5,641 4,605 537 284 63 152 Residential Commercial High Strength Medium StrengthLow Strength Multi- Residential 24 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Residential - Alt 1 Present Rates FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Fixed Charge Monthly System Fee $16.38 $16.13 $17.10 $18.22 $19.15 $20.60 Consumption Charge Billed @ 85% of WW Avg $2.93 $2.89 $3.06 $3.26 $3.42 $3.59 Proposed 25 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Multi-Residential - Alt 1 Present Rates FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Fixed Charge 3/4"$16.38 $16.13 $17.10 $18.22 $19.15 $20.60 1"40.94 40.32 42.74 45.54 47.86 51.49 1 1/2"81.88 80.63 85.48 91.08 95.73 102.97 2"131.00 129.00 136.76 145.72 153.15 164.75 3"245.64 241.89 256.44 273.23 287.18 308.92 4"409.40 403.15 427.40 455.39 478.63 514.87 6"818.79 806.29 854.78 910.77 957.25 1,029.74 8"1,310.08 1,290.08 1,367.67 1,457.24 1,531.63 1,647.60 10"1,883.23 1,854.49 1,966.01 2,094.78 2,201.70 2,368.41 Consumption Charge Billed @ 85% of WW Avg $2.93 $2.89 $3.06 $3.26 $3.42 $3.59 Proposed 26 of 27 04/13/2020 DR A F T Otay Water District Sewer Cost of Service Study Commercial - Alt 1 Present Rates FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Fixed Charge 3/4"$16.38 $16.13 $17.10 $18.22 $19.15 $19.15 1"40.94 40.32 42.74 45.54 47.86 47.86 1 1/2"81.88 80.63 85.48 91.08 95.73 95.73 2"131.00 129.00 136.76 145.72 153.15 153.15 3"245.64 241.89 256.44 273.23 287.18 287.18 4"409.40 403.15 427.40 455.39 478.63 478.63 6"818.79 806.29 854.78 910.77 957.25 957.25 8"1,310.08 1,290.08 1,367.67 1,457.24 1,531.63 1,531.63 10"1,883.23 1,854.49 1,966.01 2,094.78 2,201.70 2,201.70 Consumption Charge (85% of water use) Low Strength $2.93 $2.89 $3.06 $3.26 $3.42 $3.59 Schools 2.93 2.89 3.06 3.26 3.42 3.59 Churches 2.93 2.89 3.06 3.26 3.42 3.59 Medium Strength 3.64 3.29 3.49 3.71 3.90 4.09 High Strength 5.01 4.63 4.91 5.23 5.48 5.76 Proposed 27 of 27 04/13/2020 DR A F T STAFF REPORT TYPE MEETING:Regular Board Meeting MEETING DATE: May 6, 2020 SUBMITTED BY:Jose Martinez, General Manager W.O./G.F. NO:DIV. NO. APPROVED BY: Susan Cruz, District Secretary Jose Martinez, General Manager SUBJECT:Board of Directors 2020 Calendar of Meetings GENERAL MANAGER’S RECOMMENDATION: At the request of the Board, the attached Board of Director’s meeting calendar for 2020 is being presented for discussion. PURPOSE: This staff report is being presented to provide the Board the opportunity to review the 2020 Board of Director’s meeting calendar and amend the schedules as needed. COMMITTEE ACTION: N/A ANALYSIS: The Board requested that this item be presented at each meeting so they may have an opportunity to review the Board meeting calendar schedule and amend it as needed. STRATEGIC GOAL: N/A FISCAL IMPACT: None. LEGAL IMPACT: None. Attachment: Calendars of Meeting for 2020 G:\UserData\DistSec\WINWORD\STAFRPTS\Board Meeting Calendar 05-06-20.doc AGENDA ITEM 8a Board of Directors, Workshops and Committee Meetings (Via Teleconference) 2020 Regular Board Meetings: Special Board or Committee Meetings (3rd Wednesday of Each Month or as Noted) January 8, 2020 February 5, 2020 March 11, 2020 April 1, 2020 May 6, 2020 June 3, 2020 July 1, 2020 August 5, 2020 September 2, 2020 October 7, 2020 November 4, 2020 December 2, 2020 January 22, 2020 February 19, 2020 March 18, 2020 April 22, 2020 May 20, 2020 June 17, 2020 July 22, 2020 August 19, 2020 September 23, 2020 October 21, 2020 November 18, 2020 December 16, 2020 STAFF REPORT TYPE MEETING:Regular Board MEETING DATE:May 6, 2020 SUBMITTED BY: Jose Martinez General Manager W.O./G.F. NO: N/A DIV. NO. N/A APPROVED BY: Jose Martinez, General Manager SUBJECT:General Manager’s Report GENERAL MANAGER District’s Response to COVID-19 Pandemic – As a result of the COVID-19 pandemic emergency declarations and the social distancing orders resulting in a large percentage of the District’s staff telecommuting, the District has had no impacts to its water supply and has maintained a continuity of operations and services during the challenging and dynamic environment. Staff continues to monitor and provide updates as needed relating to responding to this pandemic, including but not limited to: water and wastewater services, supplies, operations, finances, and communication. While the District’s office is closed to the public, the District is continuing to hold Board of Directors meetings via teleconference services which provides public access to the meetings. Staff will continue to monitor and comply with all Federal, State and Local orders and guidelines that apply or affect the District. ADMINISTRATIVE SERVICES: GIS: •Asset Management (AM) Software Update – Staff upgraded theDistrict’s enterprise asset management lifecycle application,Innovyze/InfoMaster. Innovyze has also rebranded the name from InfoMaster to InfoAsset. The InfoAsset application helps staffwith pipeline asset rehabilitation and replacement decision making. Agenda Item 9 2 Human Resources: • COVID-19/Return to Work (RTW): o HR continues to monitor labor and legal information forthcoming related to COVID-19 and is implementing where needed. o The Senior Management Team is working to develop a transition plan to return employees back to onsite work. Staff is currently evaluating state and local RTW recommendations. • New Hires/Promotions/Recruitments: o The District recently filled the position of Utility Worker I/II and selected an internal candidate as Lead Reclamation Plant Operator. o The District is currently recruiting for a Reclamation Plant Operator I/II/III and an Electrician I/II. o The District placed the Utility Services Manager selection process on hold until mid-July. IT Operations: • District Board Room Technology Audio/Video (AV) Upgrade - Western AV, the AV vendor is currently testing all replacement hardware and software. Final acceptance is scheduled for second week of May. • Monthly Board Meeting Audio Streaming - The April 1, 2020 Regular Board meeting was aired live through Zoom’s remote video conferencing. Five (5) callers outside of the District participated in the audio streaming with an approximate broadcast time of two (2) hours. Purchasing & Facilities: • Amazon COVID-19 Personal Protective Equipment (PPE) and Supplies Hub - Amazon has created a COVID-19 supplies hub open to companies and organizations that are on the front lines of the pandemic. The District, as an essential service provider, qualifies to access and purchase from categories such as protective apparel and infection prevention. While supplies can be limited on the hub, the District is able to maintain supplies of disinfectants and PPE’s without adversely impacting the healthcare sector. Amazon states that they are committed to this service by “waiving all standard referral fees for all third-party sellers on products for this effort.” • Sanitizing Public and Common Areas – Facilities continues to daily sanitize high touch surfaces in public and common areas of the Administration, Operations and Warehouse buildings with plans to continue the effort through the reopening of District offices and 3 facilities. As part of a new initiative to reduce the transmission of COVID-19, seasonal cold, flu and other viruses, Facilities will adjust cleaning and sanitizing efforts to align with any existing and seasonal CDC and County health guidance and advisories. Safety & Security: • COVID-19: o Continue to ensure staff is informed of updates from the Center for Disease Control, County Health Department, State Water Resource Control Board, California Office of Emergency Services, California Department of Health, the World Health Organization and the White House COVID-19 Task Force. o Ordered face covering masks for staff to use at work and in compliance with the amended County order effective May 1, 2020, to wear face coverings when out of home and within 6 feet of a non-household member. o Items added to the District’s existing emergency supplies: two digital thermometers. Non-surgical face covering masks will be added to and become a standing rolling stock item as part of the Warehouse PPE supplies.  N-95 particulate respirator masks  Purell disinfectant (individual novelettes and 2-liter bottles)  Nitrile gloves  Tyvek suits  Safety Googles  EOC basic emergency medical supplies • Procurement of Worker’s Compensation and Liability Insurance – Staff assisted the Finance department with detailed information in support of bids from insurances, and service transition to ACWA- JPIA. • Safety Training During COVID-19 – The District is using the online training platform, Target Solutions, to complete safety training. Details on its use were sent to supervisory personnel and include the Cal/OSHA requirements to complete safety training with staff. o Supervisory staff is receiving weekly reports of their respective staff completions and a summary report is also provided to the Chief of Administration Services and HR Manager. o Documented safety meetings and training are regulatory requirements of Cal/OSHA for employers in construction and 4 general industry and are also insurance provider’s requirements. The District, under Cal/OSHA, falls under both industry categories and construction. The requirement for safety meetings is at minimum, "Supervisory employees shall conduct Toolbox or Tailgate safety meetings, or equivalent, with their crews at least every 10 working days or more often to emphasize safety". For general industry, the recommendation is monthly. The District has various resources available for use and aid in complying with these requirements. Below are also 12 universal safety topics recommended by the Safety & Security Specialist:  January – Illness and Injury Prevention Program  February – Office Safety  March – Workplace Violence and Security  April – Ergonomics/Bionomics  May – Heat Illness Prevention  June – Emergency Action Plan and Fire Extinguishers  July – Slips, Trips and Falls  August - Defensive Driving  September – Wildfires  October – Active Shooter  November – Back Safety  December - Emergency Preparedness • Update -- America’s Water Infrastructure Act of 2018 (AWIA 2018) Staff completed the certification of the District’s Vulnerability Assessment, which was electronically submitted on March 30, 2020. This completes step 1 of 2 required by AWIA 2018 act. Next is the Emergency Response Plan (ERP), this will need to be certified by September 30, 2020. • DOT and Drug Free Workplace Testing during Covid-19 – Per Federal guidelines, DOT testing must continue during COVID-19. Staff provided recommendations to best accommodate this and the District will be moving its DOT and Drug Free Workplace testing from the current schedule of every two months to quarterly. • Board Room Active Shooter Risk Assessment – The report has been delayed due to COVID-19, however, the findings report is expected by the middle of May. • Working from Home Safely – We continue to provide Otay staff with wellness and ergonomic injury avoidance information. • District Re-opening – Staff has begun work to develop a plan to re-open the District. Federal and State guidelines have been shared with the Senior Management Team. The County of San Diego Health 5 Department will be using both in the plan to reopen. The District’s plan will be crafted to include all recommendations as feasible and applicable to District operations. Finance: • FY 2021 Budget Process – Staff from all departments are assisting with the preparation of the FY 2021 Budget. Staff is contacting District vendors and evaluating data on a daily basis to assess the assumptions that have been incorporated into the budget. • SDRMA Insurance Renewal – In response to receiving a 60% rate increase notice from SDRMA, finance staff submitted insurance applications to various insurance pools and to a primary insurance carrier that covers California Public Agencies. Only Association of California Water Agencies - Joint Powers Insurance Authority (ACWA-JPIA) provided the District with a preliminary quote that is substantially lower than the FY20-21 SDRMA rate. District staff is currently assessing and working with ACWA-JPIA to finalize the coverages to obtain a final quotation. In the meantime, ACWA-JPIA staff members conducted a Risk Assessment of the District’s operations and will be recommending to the ACWA-JPIA Executive Committee acceptance of our application into the JPIA. If the final quotation is favorable, a staff report and recommendations to move from SDRMA to ACWA-JPIA will be scheduled to be presented at the District’s May Finance Committee and June Board Meeting. • Otay Lakes Road Main Break Claim (December 2018) – The repair work related to the Otay Lakes Road Main Break has been completed and remitted to SDRMA for reimbursement. Initially, the original estimate for hillside repairs, including Geo-Tech/Environmental, was nearly $300,000. The District assessed the issue and proposed to SDRMA the use of internal labor and machinery. Upon SDRMA’s approval, staff proceeded with the repair work and was able to complete the job for less than $85,000 using a mix of internal and external resources. This approach significantly reduced the size of the claim which would have negatively affected our loss ratio for insurance purposes. • COVID-19 Customer Calls – As of April 22nd, the District has received 94 customer calls all related to financial concerns in response to the COVID-19 pandemic. Customers have expressed concern about their ability to pay their water bills due to financial hardship. Customer Service Representatives are working with customers to ease their fears and assist them with payment arrangements and extensions as needed. 6 Financial Reporting: • The financial reporting for March 31, 2020 is as follows: o For the nineth month ending March 31, 2020, there are total revenues of $76,650,660 and total expenses of $76,673,066. The expenses exceeded revenues by $22,406 due to the decline in water usage during the winter months. • The financial reporting for investments for March 31, 2020 is as follows: o The market value shown in the Portfolio Summary and in the Investment Portfolio Details as of March 31, 2020 total $73,562,508 with an average yield to maturity of 1.771%. The total earnings year-to-date are $1,064,942. ENGINEERING AND WATER SYSTEM OPERATIONS: Engineering: • 870-2 Pump Station Replacement: This project consists of a new Pump Station to replace the existing Low Head 571-1 and High Head 870-1 Pump Stations. The project also includes the replacement of the existing liner and cover for the 571-1 Reservoir (36.7 MG). In April 2020, the Station’s contractor Pacific Hydrotech worked on completing start up activities and punch list items required to initiate the Station’s seven-day operational testing. It is anticipated that the testing will be completed in early May 2020. Environmental compliance during construction continues to be monitored by Helix Environmental. The project is within budget and the construction contract is scheduled to reach substantial completion in May 2020. (P2083 & P2562) • Campo Road Sewer Replacement: The existing sanitary sewer from Avocado Road to Singer Lane was undersized and located in environmentally sensitive areas that are difficult to access. The Campo Road Sewer Replacement project installed approximately 7,420 linear feet of new 15-inch gravity sewer pipe and includes abandonment of the existing sewer main. During the month of April 2020, Wier construction worked on punch list items that were identified during the operational review and required for contract acceptance. The project is within budget. (S2024) • Vista Vereda and Hidden Mesa Water Pipelines Replacement: The existing 1950’s steel water line along Vista Vereda, between Vista Grande Road and Hidden Mesa Trail in the Hillsdale area, has experienced leaks and is nearing the end of its useful life. The existing water main is located primarily within easements, many of 7 which have had significant improvements performed over the years since the water line was constructed. This project replaced the existing water lines with new water lines in both Vista Vereda and Hidden Mesa Road. During April 2020, the District’s construction contractor Cass Arietta Construction, Inc., worked on completing punch list items required for contract acceptance. This punch list includes securing releases for restoration work associated with a contractor caused cellular concrete spill that occurred in November 2019. It is anticipated that the releases will be secured during the month of May 2020. This project is within budget. (P2574 & P2625) • Temporary Lower Otay Pump Station Redundancy: This project will add a second pump to the District’s existing Temporary Lower Otay Pump Station (TLOPS) to provide redundancy. The redundant trailer vendor’s (Hawthorne) equipment builder subcontractor (Chillicothe Metal Company located in Illinois) delivered the trailer on February 27, 2020 and it is being stored at the Operations employee parking lot until the District’s contractor Tharsos, Inc., is ready to complete the installation at the site. During February and March 2020, Tharsos completed structural cut off walls, slab, and retaining wall foundation. Tharsos’s construction contract also includes mechanical, electrical, instrumentation & control, and installation of the trailer. It is anticipated that work on the project will be completed in July 2020. A change order in the amount of $57,133 was awarded to Tharsos for unrelated 1485-2 Pump Station diesel fuel remediation work (P1320, see project description below). Expenses for 1485-2 Pump Station remediation work (P1320) and TLOPS (P2619) will be tracked separately. (P2619) • 1485-2 Pump Station Diesel Fuel Leak: District staff, in coordination with the County of San Diego (County) Department of Environmental Health and the Office of Emergency Services, completed remediation of diesel fuel on the neighboring resident’s property and the area on District property from where the leak originated from June 5 through October 21, 2019. Staff solicited quotes to remediate the remainder of diesel fuel in the tight area at the rear of the site and awarded remaining work to Tharsos via a $57,133 change order to Tharsos’s TLOPS (P2619) construction contract. In early April 2020, Tharsos began excavation, backfill, and paving work and it is anticipated that the project will be completed by the end of April. Expenses for 1485-2 Pump Station remediation work (P1320) and TLOPS (P2619) will be tracked separately. (P1320-010000) • 711-3 Reservoir Cover/Liner Replacement: The existing cover/liner at the 711-3 Reservoir was installed in 2002 and shows substantial deterioration that has necessitated its replacement. On November 27, 2019, the 711-3 Reservoir was placed back into service 8 and obtained substantial completion of the construction contract. District staff and Layfield have finalized cost and time items required to close out the contract. A contract change order and budget increase were approved at the April 1, 2020 Board meeting. Final items are being completed for contract acceptance. (P2561) • Portable Trailer Mounted VFD Pumps: This project consists of procurement of a portable trailer mounted hydropneumatic pump station designed for deployment at up to seven (7) existing sites including four (4) hydropneumatic pump stations and three (3) small pressure zones each fed by a single gravity reservoir. The trailer vendor’s (Cortech Engineering) shop drawings were approved for Cortech’s trailer builder subcontractor (PremierFlow) on December 5, 2019. Production of the trailer has been slowed by the pandemic; however, the build is still progressing with delivery currently anticipated in the June 2020 timeframe. This project is within budget and on schedule. (P2640) • 1200 Pressure Zone Improvements: The first phase of this project consists of connections for a Portable Trailer Mounted VFD Trailer Pump (P2640) at the 1200-1 Pump Station/978-1 Reservoir site in support of the 1200-1 Reservoir Interior & Exterior Coating Project (CIP P2533) starting late fall. The first phase also includes demolition of an existing vault and widening of an existing driveway to provide access and a location to operate the trailer pump. The District’s contractor, Piperin, continued work on construction contract submittals throughout February and March 2020. During the month of April 2020, staff completed outreach to customers who would be affected by the shutdown required to complete the construction contract work. Staff is working to finalize a plan to mitigate customer impacts based on feedback from the customer outreach. It is anticipated that the work will be completed in June. This project is within budget. (P2653) • Dictionary Hill Water Line Replacement - 2019: This project consists of constructing 1,250 linear feet of 8-inch polyvinyl chloride (PVC) water line and 60 linear feet of 12 PVC water line, including appurtenances, rehabilitation of services, and surface restoration. The project combines three (3) CIPs in order to create a larger bid package and evoke more interest from contractors. In order to avoid the County of San Diego’s large pavement restoration project, the CIPs had to be split into phases, this project being Phase 1. LB Civil was awarded the contract by the Board at the March 11, 2020 Board Meeting. A pre-construction meeting was held on April 16, 2020. A Notice to Proceed was issued for April 20, 2020 and the completion date is anticipated for October 16, 2020. The contractor is providing the required submittals and Engineering staff is working with the Communications 9 Officer on public outreach prior to the contractor mobilizing to the site. The project is on schedule. (P2608, P2609, P2655) • Hidden Mountain Sewage Pump Station Wet Well Renovation: This project will resolve septic conditions that exist at the Pump Station by eliminating dead storage areas below the pump operating level. The work will also add a sewer manhole to a segment of gravity sewer that is inaccessible to CCTV equipment. The scope of work consists of installing concrete fill with a wastewater flow channel in two (2) of the station wet wells, construction of a replacement sewer line between wet wells, new sewer manhole, appurtenances, and surface restoration. Kay Construction was awarded the contract at the March 11, 2020 Board Meeting. The project is on schedule for completion by August 2020. (S2070) • 850-2 & 978-1 Reservoir Coating Warranty Work: Recoating work on the 850-2 & 978-1 Reservoirs was completed in May 2018 by Blastco, Inc. Per the contract documents, the warranty period for the project was two (2) years. A warranty dive inspection was performed in June 2019, and the subsequent report identifying minor defects was forwarded to Blastco. A repair schedule was planned and on March 4, 2020, Blastco mobilized to the 978-1 site to begin the repairs. The warranty work for the 978-1 Reservoir was completed on March 17, 2020 and the tank was returned to service on March 20, 2020. Blastco also completed the warranty work on the 850-2 Reservoir and the tank was returned to service on March 30, 2020. The CIPs will be closed at the end of Fiscal Year 2020. (P2534 & P2544) • Associated General Contractors of America San Diego Chapter: On March 2, 2020, the San Diego Chapter of the Associated General Contractors (AGC) of America reached out to the District to discuss the AGC’s Best of the Best Public Owner recognition award. This was a new category of awards for AGC in 2019 that has a goal of fostering partnering relationships between construction industry firms and public agencies. AGC staff offered to meet with the Otay Water District to share and discuss the summary results. District staff has reached out to AGC staff to accept the offer to meet and has proposed meeting dates pending AGC staff availability. • Salt Creek Area – Chula Vista Fire Dept. Training: Staff worked with Training staff from the Chula Vista Fire Department to arrange for crews to participate in wildfire brush removal training exercises at the abandoned golf course. These exercises were originally scheduled for the first week of March, but were postponed because of rain. They were scheduled for the third week of March, but were postponed again due to COVID-19. It is hoped that these exercises will be able to be conducted in the fall of 2020. 10 • FY 2020 Sewage Flows to Metro vs Planned Capacity: • For the month of March 2020, the District sold 24 meters (32 EDUs), generating $296,306 in revenue. Projection for this period was 51.3 meters (61 EDUs), with a budgeted revenue of $536,772. Total revenue for Fiscal Year 2020 is $3,947,799 against the annual budget of $6,441,264. Water System Operations (reporting for March): • On Wednesday, March 4th, the City of San Diego notified the District about a transmission pipeline leak they had on their side and inquired about the ability to deliver water from Temporary Lower Otay Pump Station (TLOPS). The District confirmed ability to supply water to the City, but the water delivery was not needed. • On Tuesday, March 10th, the District received a notice that Tijuana, Mexico suspended water deliveries for the month of April. • On Wednesday, March 11th, staff did a mock shutdown at the Rancho San Diego shopping center to prepare for the replacement of a defective six-inch fire service valve scheduled for March 19th. • On Tuesday, March 17th, Operations staff submitted a plan to the General Manager regarding the performance of essential duties with minimum staffing due to COVID-19. • On Thursday, March 19th, staff performed a planned shutdown at 2504 Jamacha Road in Rancho San Diego to replace a defective six-inch fire service valve. The shutdown affected one business from 11 8:00 AM to 12:00 PM. A water trailer was on site for affected customers. • On Friday, March 20th, the department completed implementing minimum essential staffing on the premises and the field, while still maintaining critical functions due to COVID-19. • On Tuesday, March 24th, staff performed a planned shutdown at 10008 Ledgeside Street in Spring Valley, to replace a defective one-inch corporation stop. The shutdown affected 20 customers from 8:00 AM to 11:30 AM. Two (2) water trailers were on site for affected customers. Purchases and Change Orders: • The following table summarizes purchases and Change Orders issued during the period from March 3 through March 17, 2020, that were within staff’s signatory authority: Date Action Amount Contractor/ Consultant Project 03/03/2020 P.O. $14,314.59 OLDCASTLE INFRASTRUCTURE, INC. METER VAULT REPLACEMENT TOP (P2521) 03/16-2020 P.O. $59,099.08 SANGIS/COUNTY OF SAN DIEGO THREE-YEAR IMAGERY CONSORTIUM SUBSCRIPTION SERVICES 03/17/2020 C.O. $57,133.00 THARSOS, INC. TLOPS REDUNDANCY PROJECT (P2619) 03/23/2020 P.O. $8,804.08 GHA TECHNOLOGIES, INC. FIELD CRADLEPOINT WIFI HARDWARE SUPPORT 03/26/2020 P.O. $10,000.00 AEM CORPORATION PARRE CONSULTING SERVICES (AWIA 2018) 03/30/2020 P.O. $6,892.81 WATCHLIGHT CORPORATION SECURITY AND ACCESS CONTROL 04/10/2020 P.O. $8,726.02 WATCHLIGHT CORPORATION ACCESS SYSTEM SERVICE AND MAINTENANCE 12 Water Conservation and Sales: • Water Conservation – March 2020 usage was 24% lower than March 2013. Since March 2019, customers have saved an average of 15% over 2013 levels. • The March potable water purchases were 1,713 acre-feet which is 16.9% below the budget of 2,062 acre-feet. The cumulative purchases through March were 20,427 acre-feet which is 0.7% below the cumulative budget of 20,569 acre-feet. 13 • The March recycled water purchases and production were 177 acre-feet which is 4.1% below the budget of 185 acre-feet. The cumulative production and purchases through March were 2,447 acre- feet which is 3.5% below the cumulative budget of 2,536 acre-feet. Potable, Recycled, and Sewer (Reporting up to the month of March): • Total number of potable water meters: 50,991. • Total number of sewer connections: 4,740. • Recycled water consumption for the month of March: o Total consumption: 127.7 acre-feet or 41,600,768 gallons. o Average daily consumption: 1,341,960 gallons per day. o Total cumulative recycled water consumption since March 1, 2019: 2,580 acre-feet. o Total number of recycled water meters: 736. • Wastewater flows for the month of March: o Total basin flow: 1,699,806 gallons per day.  This is an increase of 1.45 percent from March 2019. o Spring Valley Sanitation District flow to Metro: 563,910 gallons per day. 14 o Total Otay flow: 1,135,968 gallons per day. o Flow processed at the Ralph W. Chapman Water Recycling Facility: 999,161 gallons per day. o Flow to Metro from Otay Water District: 136,806 gallons per day. • By the end of March, there were 6,752 wastewater EDUs. Exhibit A Annual YTD Budget Actual Budget Variance Var % REVENUES: 4110 Potable Water Sales 52,353,600$ 37,089,636$ 37,803,200$ (713,564)$ (1.9%) 31-4118 Recycled Water Sales 9,816,800 6,536,204 6,729,100 (192,896) (2.9%) 4140 Potable Energy Charges 2,366,100 1,729,846 1,713,000 16,846 1.0% 4120 Potable System Charges 16,078,600 12,059,365 11,960,100 99,265 0.8% 4150 Potable MWD & CWA Fixed Charges 12,258,800 9,175,142 9,140,700 34,442 0.4% 4310 Potable Penalties 894,400 602,948 670,500 (67,552) (10.1%) Total Water Sales 93,768,300 67,193,141 68,016,600 (823,459) (1.2%) 4210 Sewer Charges 2,890,000 2,209,516 2,202,300 7,216 0.3% 4133 Meter Fees 229,400 122,761 172,800 (50,039) (29.0%) 4136 Capacity Fee Revenues 1,868,900 1,748,547 1,718,300 30,247 1.8% 4414 Non-Operating Revenues 2,065,900 2,157,823 1,518,100 639,723 42.1% 4621 Tax Revenues 4,615,900 2,900,104 2,826,200 73,904 2.6% 4512 Interest 367,900 318,768 276,300 42,468 15.4% Total Revenues 105,806,300$ 76,650,660$ 76,730,600$ (79,940)$ (0.1%) EXPENSES: 5511 Potable Water Purchases 37,282,800$ 26,770,969$ 27,006,700$ 235,731$ 0.9% 5515 Recycled Water Purchases 4,058,400 2,787,100 2,787,100 - 0.0% 5523 CWA-Infrastructure Access Charge 2,380,800 1,722,783 1,722,900 117 0.0% 5521 CWA-Customer Service Charge 1,659,600 1,233,516 1,233,900 384 0.0% 5524 CWA-Reliability Charge 2,377,200 1,716,706 1,716,600 (106) (0.0%) 5522 CWA-Emergency Storage Charge 4,579,800 3,405,706 3,405,600 (106) (0.0%) 5531 MWD-Capacity Res Charge 606,600 459,628 459,900 272 0.1% 5532 MWD-Readiness to Serve Charge 870,000 593,589 672,000 78,411 11.7% Subtotal Water Purchases 53,815,200 38,689,997 39,004,700 314,703 0.8% 5411 Power Charges 3,184,700 2,341,225 2,339,100 (2,125) (0.1%) Payroll & Related Costs 21,157,700 15,224,140 15,435,700 211,560 1.4% Material & Maintenance 3,834,100 2,530,764 2,986,820 456,056 15.3% Administrative Expenses 5,713,800 4,178,377 4,355,475 177,098 4.1% 5251 Legal Fees 620,000 597,863 465,000 (132,863) (28.6%) Expansion Reserve 4,927,300 3,695,500 3,695,500 - 0.0% Replacement Reserve 7,513,000 5,634,800 5,634,800 - 0.0% OPEB Trust 1,038,100 778,600 778,600 - 0.0% General Fund Reserve 954,400 715,800 715,800 - 0.0% Total Expenses 105,806,300$ 76,673,066$ 77,697,495$ 1,024,429$ 1.3% EXCESS REVENUES(EXPENSE)-$ (22,406)$ (966,895)$ 944,489$ OTAY WATER DISTRICT COMPARATIVE BUDGET SUMMARY FOR THE EIGHT MONTHS ENDED MARCH 31, 2020 F:/MORPT/FS2020-0320.xlsx 4/24/2020 11:43 AM COMPARATIVE BUDGET SUMMARY NET REVENUES AND EXPENSES FOR THE NINE MONTHS ENDED MARCH 31, 2020 -$1,300,000 -$1,100,000 -$900,000 -$700,000 -$500,000 -$300,000 -$100,000 $100,000 $300,000 $500,000 $700,000 $900,000 $1,100,000 $1,300,000 $1,500,000 $1,700,000 $1,900,000 $2,100,000 $2,300,000 JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN YTD Actual Net Revenues YTD Budget Net Revenues YTD Variance in Net Revenues The year-to-date actual net revenues through March show a positive variance of $944,489. OTAY WATER DISTRICT INVESTMENT PORTFOLIO REVIEW March 31, 2020 INVESTMENT OVERVIEW & MARKET STATUS: At the most recent Federal Reserve Board’s regular scheduled meeting on March 15, 2020, the Committee lowered the target range for the federal funds rate from 1.50-1.750% to 0-0.25% in light of the effects of the coronavirus which harmed communities and disrupted economic activity in many countries, including the United States. The Committee anticipates maintaining the target range of 0-0.25% until it is confident that the economy has weathered recent events and is on track to achieve its maximum employment and price stability goals. The action will help support economic activity, strong labor market conditions, and inflation returning to the Committee’s symmetric 2 percent objective. The Committee will continue to oversee the effects of incoming information for the economic outlook, including information related to public health, global developments, and muted inflation pressures, and will use its tools and act as appropriate to support the economy. In determining the timing and size of future adjustments to the target range for the federal funds rate, they went on to say: “the Committee will assess realized and expected economic conditions relative to its maximum employment objective and its symmetric 2 percent inflation objective. This assessment will take into account a wide range of information, including measures of labor market conditions, indicators of inflation pressures and inflation expectations, and readings on financial and international developments.” The District’s effective rate of return for the month of March 2020 was 1.71%, which was fifteen basis points lower than the previous month. LAIF return on deposits was twelve basis points lower than the previous month, reaching an average effective yield of 1.79% for the month of March 2020. Based on our success at maintaining a competitive rate of return on our portfolio during this extended period of low interest rates, no changes in investment strategy regarding returns on investment are being considered at this time. The desired portfolio mix is important in mitigating any liquidity risk from unforeseen changes in LAIF or County Pool policy. In accordance with the District’s Investment Policy, all District funds continue to be managed based on the objectives, in priority order, of safety, liquidity, and return on investment. PORTFOLIO COMPLIANCE: March 31, 2020 Investment State Limit Otay Limit Otay Actual 8.01: Treasury Securities 100% 100% 0 8.02: Local Agency Investment Fund (Operations) $65 Million $65 Million $57.30 Million 8.02: Local Agency Investment Fund (Bonds) 100% 100% $ 7.48 Million 8.03: Federal Agency Issues 100% 100% $ 3.70 Million 8.04: Certificates of Deposit 30% 15% 0 8.05: Short-Term Commercial Notes 25% 10% 0 8.06: Medium-Term Commercial Debt 30% 10% 0 8.07: Money Market Mutual Funds 20% 10% 0 8.08: San Diego County Pool 100% 100% 0.39% 12.0: Maximum Single Financial Institution 100% 50% 5.83% $4,257,810 5.83% 65,067,464 89.11% $3,696,536 5.06% Otay Water District Investment Portfolio: 03/31/2020 Banks (Passbook/Checking/CD)Pools (LAIF & County)Agencies & Corporate Notes Total Cash and Investments: $73,021,810 (Book Value) July FY19 Aug FY19 Sep FY19 1st Qtr FY19 Oct FY19 Nov FY19 Dec FY19 2nd Qtr FY19 Jan FY19 Feb FY19 Mar FY19 3rd Qtr FY19 Apr FY19 May FY19 June FY19 4th Qtr FY19 July FY20 Aug FY20 Sep FY20 1st Qtr FY20 Oct FY20 Nov FY20 Dec FY20 2nd Qtr FY20 Jan FY20 Feb FY20 Mar FY20 3rd Qtr FY20 LAIF 1.94 2.00 2.06 2.00 2.14 2.21 2.29 2.21 2.36 2.39 2.44 2.39 2.45 2.45 2.43 2.44 2.38 2.34 2.28 2.33 2.19 2.10 2.04 2.11 1.97 1.91 1.79 1.89 Otay 1.46 1.34 1.39 1.41 1.39 1.67 1.71 1.59 1.80 1.86 1.79 1.82 1.81 1.82 1.89 1.84 1.91 1.90 1.93 1.92 1.94 1.97 1.92 1.95 1.90 1.86 1.71 1.83 Difference -0.48 -0.66 -0.67 -0.59 -0.75 -0.54 -0.58 -0.62 -0.56 -0.53 -0.65 -0.58 -0.64 -0.63 -0.54 -0.60 -0.47 -0.44 -0.35 -0.42 -0.25 -0.13 -0.12 -0.16 -0.07 -0.05 -0.08 -0.06 -1.00 -0.50 0.00 0.50 1.00 1.50 2.00 2.50 3.00 Re t u r n o n I n v e s t m e n t s Month Performance Measure FY-20 Return on Investment LAIF Otay Difference Target: Meet or Exceed 100% of LAIF YTM360 Page 1 Par Value Book Value MaturityDateStatedRateMarket Value March 31, 2020 Portfolio Details - Investments AverageBalanceIssuer Portfolio Management Month End Days toMaturityS&PCUSIPInvestment #PurchaseDate Federal Agency Issues - Coupon 1.454Federal Home Loan Bank2384 1,005,000.00 1,017,813.25 09/10/20212.37509/05/2019 1,032,486.75313378JP7 527 1.454Federal Home Loan Bank2385 2,645,000.00 2,678,722.44 09/10/20212.37509/05/2019 2,717,340.75313378JP7 527 3,696,535.693,749,827.503,650,000.003,697,793.88Subtotal and Average 1.454 527 BOND PROCEEDS (LAIF) 1.763STATE OF CALIFORNIA9015 7,480,000.00 7,480,000.00 1.7877,535,957.99LAIF 2018 1 7,480,000.007,535,957.997,480,000.007,520,645.16Subtotal and Average 1.763 1 Local Agency Investment Fund (LAIF) 1.763STATE OF CALIFORNIA9001 57,300,249.14 57,300,249.14 1.78757,728,913.16LAIF 1 57,300,249.1457,728,913.1657,300,249.1460,135,733.01Subtotal and Average 1.763 1 San Diego County Pool 1.924San Diego County9007 287,215.31 287,215.31 1.951290,000.00SD COUNTY POOL 1 287,215.31290,000.00287,215.31286,783.63Subtotal and Average 1.924 1 75,992,031.55 68,717,464.45 1.747 2969,304,698.65 68,764,000.14Total and Average Portfolio OTAY NL! APData Updated: SET_ME8: 04/21/2020 12:18 Run Date: 04/21/2020 - 12:18 PM (PRF_PM2) 7.3.0 Report Ver. 7.3.5 YTM360 Page 2 Par Value Book Value StatedRateMarket Value March 31, 2020 Portfolio Details - Cash AverageBalanceIssuer Portfolio Management Month End Days toMaturityS&PCUSIPInvestment #PurchaseDate Union Bank 0.010STATE OF CALIFORNIA9002 2,810,012.61 2,810,012.61 0.01007/01/2019 2,810,012.61UNION MONEY 1 0.000STATE OF CALIFORNIA9003 2,950.00 2,950.002,950.00PETTY CASH 1 0.986STATE OF CALIFORNIA9004 1,315,416.91 1,315,416.91 1.0001,315,416.91UNION OPERATING 1 0.000STATE OF CALIFORNIA9005 28,249.67 28,249.6707/01/2019 28,249.67PAYROLL 1 0.010STATE OF CALIFORNIA9010 24,435.43 24,435.43 0.01007/01/2019 24,435.43RESERVE-10 COPS 1 0.010STATE OF CALIFORNIA9011 59,108.34 59,108.34 0.01007/01/2019 59,108.34RESERVE-10 BABS 1 0.000STATE OF CALIFORNIA9014 17,636.54 17,636.5407/01/2019 17,636.54UBNA-FLEX ACCT 1 0.00 75,992,031.55 72,975,273.95 1.747 29 1Average Balance 73,562,508.15 73,021,809.64Total Cash and Investments Portfolio OTAY NL! APData Updated: SET_ME8: 04/21/2020 12:18 Run Date: 04/21/2020 - 12:18 PM (PRF_PM2) 7.3.0 Month End GASB 31 Compliance Detail Sorted by Fund - Fund March 1, 2020 - March 31, 2020 Investment #Maturity Date BeginningInvested Value Purchaseof Principal InvestmentClassFundCUSIP Adjustment in Value EndingInvested ValueAdditionto Principal Redemptionof Principal AmortizationAdjustment Change inMarket Value Fund: Treasury Fund 2384 1,026,135.15Fair Value 09/10/2021 6,351.6099 1,032,486.75313378JP70.00 0.00 0.00 0.00 2385 2,700,624.35Fair Value 09/10/2021 16,716.4099 2,717,340.75313378JP70.00 0.00 0.00 0.00 9003 2,950.00Amortized 0.0099 2,950.00PETTY CASH 0.00 0.00 0.00 0.00 9010 12,482.75Amortized 0.0099 24,435.43RESERVE-10 COPS 0.00 11,952.68 0.00 0.00 9015 7,913,985.35Fair Value 41,972.6499 7,535,957.99LAIF 2018 0.00 0.00 420,000.00 0.00 9011 27,656.96Amortized 0.0099 59,108.34RESERVE-10 BABS 0.00 31,451.38 0.00 0.00 9005 28,249.67Amortized 0.0099 28,249.67PAYROLL0.00 0.00 0.00 0.00 9014 26,594.40Amortized 0.0099 17,636.54UBNA-FLEX ACCT 0.00 0.00 8,957.86 0.00 9002 2,027,001.37Amortized 0.0099 2,810,012.61UNION MONEY 0.00 3,000,012.61 2,217,001.37 0.00 9004 1,152,546.63Amortized 0.0099 1,315,416.91UNION OPERATING 0.00 1,725,075.62 1,562,205.34 0.00 9001 59,705,759.34Fair Value 323,153.8299 57,728,913.16LAIF0.00 4,300,000.00 6,600,000.00 0.00 9007 288,000.00Fair Value 1,107.8799 290,000.00SD COUNTY POOL 0.00 892.13 0.00 0.00 74,911,985.97Subtotal 389,302.33 73,562,508.150.00 9,069,384.42 10,808,164.57 0.00 74,911,985.97Total 73,562,508.15389,302.330.00 9,069,384.42 10,808,164.57 0.00 Portfolio OTAY NL! APData Updated: SET_ME8: 04/21/2020 12:18 Run Date: 04/21/2020 - 12:18 GD (PRF_GD) 7.1.1 Report Ver. 7.3.5 Month End Activity Report Sorted By Issuer March 1, 2020 - March 31, 2020 Current Rate Transaction Date BalanceBeginning Balance Ending Par Value Percent of Portfolio Par Value CUSIP Investment #Issuer Purchases orDeposits Redemptions orWithdrawals Issuer: STATE OF CALIFORNIA BOND PROCEEDS (LAIF) STATE OF CALIFORNIA9015 0.001.787 420,000.00LAIF 2018 420,000.007,900,000.00 7,480,000.00Subtotal and Balance 0.00 Union Bank STATE OF CALIFORNIA9002 3,000,012.610.010 2,217,001.37UNION MONEY STATE OF CALIFORNIA9004 1,725,075.621.000 1,562,205.34UNION OPERATING STATE OF CALIFORNIA9010 11,952.680.010 0.00RESERVE-10 COPS STATE OF CALIFORNIA9011 31,451.380.010 0.00RESERVE-10 BABS STATE OF CALIFORNIA9014 0.00 8,957.86UBNA-FLEX ACCT 3,788,164.573,277,481.78 4,257,809.50Subtotal and Balance 4,768,492.29 Local Agency Investment Fund (LAIF) STATE OF CALIFORNIA9001 4,300,000.001.787 6,600,000.00LAIF 6,600,000.0059,600,249.14 57,300,249.14Subtotal and Balance 4,300,000.00 9,068,492.29 10,808,164.5770,777,730.92 69,038,058.6494.605%Issuer Subtotal Issuer: Federal Home Loan Bank Federal Agency Issues - Coupon 3,650,000.00 3,650,000.00Subtotal and Balance 0.00 0.003,650,000.00 3,650,000.005.002%Issuer Subtotal Issuer: San Diego County San Diego County Pool San Diego County9007 892.131.951 0.00SD COUNTY POOL 0.00286,323.18 287,215.31Subtotal and Balance 892.13 892.13 0.00286,323.18 287,215.310.394%Issuer Subtotal Portfolio OTAY NL! APData Updated: SET_ME8: 04/21/2020 12:18 Run Date: 04/21/2020 - 12:18 DA (PRF_DA) 7.2.0 Report Ver. 7.3.5 Current Rate Transaction Date BalanceBeginning Balance Ending Par Value Page 2 Percent of Portfolio Par Value March 1, 2020 - March 31, 2020 Activity Report Month End CUSIP Investment #Issuer Purchases orDeposits Redemptions orWithdrawals 74,714,054.10 72,975,273.95Total10,808,164.579,069,384.42100.000% Portfolio OTAY NL! APData Updated: SET_ME8: 04/21/2020 12:18 Run Date: 04/21/2020 - 12:18 DA (PRF_DA) 7.2.0 Report Ver. 7.3.5 Month End Duration Report Sorted by Investment Type - Investment Type Through 03/31/2020 Investment #Security ID Issuer Investment Class Book Value Par Value Market Value Current Rate YTM Current Yield Maturity/ Call Date DurationModified360Fund Federal Home Loan Bank238499 1,005,000.00 1,032,486.75313378JP7 0.469 09/10/2021 1.4211,017,813.25 1.454Fair2.375000 Federal Home Loan Bank238599 2,645,000.00 2,717,340.75313378JP7 0.469 09/10/2021 1.4212,678,722.44 1.454Fair2.375000 STATE OF CALIFORNIA901599 7,480,000.00 7,535,957.99LAIF 2018 1.787 0.0007,480,000.00 1.763Fair1.787000 STATE OF CALIFORNIA900199 57,300,249.14 57,728,913.16LAIF 1.787 0.00057,300,249.14 1.763Fair1.787000 San Diego County900799 287,215.31 290,000.00SD COUNTY 1.951 0.000287,215.31 1.924Fair1.951000 1.716 0.07668,764,000.14 68,717,464.45 69,304,698.65Report Total Portfolio OTAY NL! APPage 1Data Updated: SET_ME8: 04/21/2020 12:18 Run Date: 04/21/2020 - 12:18 DU (PRF_DU) 7.1.1 Report Ver. 7.3.5 Month End Interest Earnings Sorted by Fund - Fund March 1, 2020 - March 31, 2020 Yield on Beginning Book Value Maturity Date Current Rate Ending Par Value EndingSecurityTypeFundBook ValueBeginningBook Value Adjusted Interest Earnings AccretionAmortization/EarningsAdjusted InterestAnnualized YieldCUSIPInvestment #Interest Earned Fund: Treasury Fund 1,017,813.2523841,005,000.00 2.375FAC09/10/2021 1,989.06 -740.65 1,248.411.443991,018,553.90313378JP7 2,678,722.4423852,645,000.00 2.375FAC09/10/2021 5,234.90 -1,949.27 3,285.631.443992,680,671.71313378JP7 24,435.43901024,435.43 0.010PA1 0.18 0.00 0.180.0179912,482.75RESERVE-10 COPS 7,480,000.0090157,480,000.00 1.787LA2 11,414.28 0.00 11,414.281.701997,900,000.00LAIF 2018 59,108.34901159,108.34 0.010PA1 0.42 0.00 0.420.0189927,656.96RESERVE-10 BABS 2,810,012.6190022,810,012.61 0.010PA1 11.90 0.00 11.900.007992,027,001.37UNION MONEY 1,315,416.9190041,315,416.91 1.000PA1 2,400.32 0.00 2,400.322.452991,152,546.63UNION OPERATING 57,300,249.14900157,300,249.14 1.787LA1 91,269.57 0.00 91,269.571.8039959,600,249.14LAIF 287,215.319007287,215.31 1.951LA3 475.20 0.00 475.201.95499286,323.18SD COUNTY POOL 72,926,437.74Subtotal 72,972,973.43 1.735 110,105.91-2,689.92112,795.8374,705,485.64 72,926,437.74Total 72,972,973.43 1.735 110,105.91-2,689.92112,795.8374,705,485.64 Portfolio OTAY NL! APData Updated: SET_ME8: 04/21/2020 12:18 Run Date: 04/21/2020 - 12:18 IE (PRF_IE) 7.2.0 Report Ver. 7.3.5 SUMMARY FOR PERIOD 3/19/2020 - 4/22/2020 NET DEMANDS CHECKS (2054024 - 2054197)$ 2,478,218.05 VOID CHECKS (0)$ 0.00 TOTAL CHECKS $ 2,478,218.05 WIRE TO: CALPERS - OTHER POST EMPLOYMENT BENEFITS (MONTHLY)$ 84,279.83 CALPERS - OTHER POST EMPLOYMENT BENEFITS (MONTHLY)$ 84,279.83 CITY OF CHULA VISTA - BI-MONTHLY SEWER CHARGES (JAN-FEB 2020)$ 3,575,441.17 OTAY WATER DISTRICT - BI-WEEKLY PAYROLL DEDUCTION $ 630.00 OTAY WATER DISTRICT - BI-WEEKLY PAYROLL DEDUCTION $ 630.00 PREFERRED BENEFIT INSURANCE - DENTAL & COBRA CLAIMS (MAR 2020)$ 12,977.95 PREFERRED BENEFIT INSURANCE - DENTAL BENEFITS ADMINISTRATION (APR 2020)$ 1,107.81 PUBLIC EMPLOYEES RET SYSTEM - BI-WEEKLY PERS CONTRIBUTION $ 104,520.36 PUBLIC EMPLOYEES RET SYSTEM - BI-WEEKLY PERS CONTRIBUTION $ 103,749.51 SAN DIEGO COUNTY WATER AUTH - CAPACITY FEES COLLECTED (1/1/20-3/31/20)$ 596,014.00 SAN DIEGO COUNTY WATER AUTH - WATER DELIVERIES & CHARGES (FEB 2020)$ 3,541,265.03 SPECIAL DISTRICT RISK - EMPLOYEE MEDICAL BENEFITS (MAY 2020)$ 321,263.28 SPECIAL DISTRICT RISK - EMPLOYEE MEDICAL BENEFITS (APR 2020)$ 319,704.72 UNION BANK - BI-WEEKLY PAYROLL TAXES $ 162,929.09 UNION BANK - BI-WEEKLY PAYROLL TAXES $ 186,988.96 UNION BANK - BI-WEEKLY PAYROLL TAXES $ 157,095.80 US BANK - CAL CARD EXPENSES (MONTHLY)$ 215,300.88 VOYA FINANCIAL - BI-WEEKLY 401A & 457 PLAN $ 35,398.45 VOYA FINANCIAL - BI-WEEKLY 401A & 457 PLAN $ 132,169.07 VOYA FINANCIAL - BI-WEEKLY 401A & 457 PLAN $ 35,132.89 TOTAL CASH DISBURSEMENTS $ 12,149,096.68 RECOMMENDED ACTION: That the Board received the attached list of demands. Jb/Attachment PURPOSE: Attached is the list of demands for the Board's information. FISCAL IMPACT: STAFF REPORT TYPE MEETING: SUBMITTED BY: APPROVED BY: APPROVED BY: SUBJECT: Regular Board Eid Fakhouri, Finance Manager, Treasury & Accounting Services Joseph Beachem, Chief Financial Officer Jose Martinez, General Manager Accounts Payable Demand List MEETING DATE: W.O./G.F. NO:DIV. NO. May 6, 2020 Check Total 2,039.17 192.49 200.81 CHECK REGISTER Otay Water District Date Range: 3/19/2020 - 4/22/2020 Check #Date Vendor Vendor Name Invoice Inv. Date Description Amount 2054162 04/22/20 18122 ACC BUSINESS 200762135 03/27/20 INTERNET CIRCUIT SERVICES FY20-22 1,013.64 1,013.64 2054163 04/22/20 17989 ADS CORP 22446.22-0320 03/27/20 ADS FLOW MONITORING 675.00 675.00 2054064 04/01/20 19933 AEM CORPORATION 0000029521 03/25/20 CONSULTING SERVICES 2,802.13 2,802.13 2054024 03/25/20 07732 AIRGAS SPECIALTY PRODUCTS INC 131641606 03/03/20 AS-NEEDED AQUA AMMONIA 1,277.00 131641605 03/03/20 AS-NEEDED AQUA AMMONIA 603.50 131641550 03/03/20 AS-NEEDED AQUA AMMONIA 158.67 2054101 04/08/20 15024 AIRX UTILITY SURVEYORS INC 2502292020 03/10/20 AS-NEEDED UTILITY LOCATING (FEB 2020)13,560.00 13,560.00 2054065 04/01/20 08967 ANTHEM EAP 78509 04/01/20 EMPLOYEE ASSISTANCE PROGRAM 960.21 960.21 2054102 04/08/20 17264 ARTIANO SHINOFF ABED 303378 03/13/20 PROFESSIONAL SERVICES (THRU FEB 2020)45,709.96 45,709.96 2054066 04/01/20 05758 AT&T 622022620 02/26/20 TELEPHONE SERVICES 96.59 365022620 02/26/20 TELEPHONE SERVICES 95.90 2054134 04/15/20 05758 AT&T 265040920 04/09/20 TELEPHONE SERVICES 89.27 646040920 04/01/20 TELEPHONE SERVICES 55.77 716040920 04/01/20 TELEPHONE SERVICES 55.77 2054135 04/15/20 05758 AT&T 085032820 03/28/20 TELEPHONE SERVICES 60.97 60.97 2054136 04/15/20 07785 AT&T 000014448070 03/12/20 TELEPHONE SERVICES 4,616.84 4,616.84 2054137 04/15/20 06412 AYALA-MASON, TANYA TAM041320 04/13/20 TUITION REIMBURSEMENT 189.53 189.53 2054138 04/15/20 20127 BABATUNDE JINADU Ref002585792 04/13/20 UB Refund Cst #0000119442 865.11 865.11 2054139 04/15/20 20130 BALDWIN & SONS LLC Ref002585796 04/13/20 UB Refund Cst #0000239515 1,390.50 1,390.50 2054140 04/15/20 20132 BETHANY THOMPSON Ref002585798 04/13/20 UB Refund Cst #0000252596 93.69 93.69 2054164 04/22/20 08156 BROWNSTEIN HYATT FARBER 798198 04/17/20 LEGISLATIVE ADVOCACY CONSULT SERV 4,697.06 4,697.06 2054025 03/25/20 08156 BROWNSTEIN HYATT FARBER 794532 03/18/20 LEGISLATIVE ADVOCACY CONSULT SERV 9,819.50 9,819.50 2054026 03/25/20 14112 BSE ENGINEERING INC 754101709 02/29/20 ELECTRICAL DESIGN (FEB 2020)72.00 72.00 2054141 04/15/20 20134 BURTECH PIPELINE INC Ref002585800 04/13/20 UB Refund Cst #0000257958 238.96 238.96 2054103 04/08/20 18154 BUSINESSOLVER.COM INC 0061806 03/25/20 ACA SERVICES 451.00 451.00 2054067 04/01/20 01243 CALIFORNIA-NEVADA SECTION 02104032620 03/26/20 LICENSE RENEWAL 20.00 20.00 2054104 04/08/20 08895 CITY OF LA MESA 21804 03/12/20 FINGERPRINTING SERVICES 20.00 20.00 Page 1 of 9 Check Total CHECK REGISTER Otay Water District Date Range: 3/19/2020 - 4/22/2020 Check #Date Vendor Vendor Name Invoice Inv. Date Description Amount 356.00 2,927.00 29,857.21 20,333.61 61.20 2054105 04/08/20 05131 CITY OF SAN DIEGO PTS240064472020 03/30/20 TLOPS PROJECT INSPECTION 740.95 740.95 2054027 03/25/20 04119 CLARKSON LAB & SUPPLY INC 15268 02/29/20 BACTERIOLOGICAL TESTING (2/11/20)178.00 15269 02/29/20 BACTERIOLOGICAL TESTING (2/13/20)178.00 2054165 04/22/20 04119 CLARKSON LAB & SUPPLY INC 15749 03/31/20 BACTERIOLOGICAL TESTING (3/2/20-3/8/20)998.00 15752 03/31/20 BACTERIOLOGICAL TESTING (3/4/20-3/7/20)514.00 15751 03/31/20 BACTERIOLOGICAL TESTING (3/2/20-3/4/20)415.00 15756 03/31/20 BACTERIOLOGICAL TESTING (3/28/20)278.00 15750 03/31/20 BACTERIOLOGICAL TESTING (3/3/20)188.00 15753 03/31/20 BACTERIOLOGICAL TESTING (3/9/20)178.00 15754 03/31/20 BACTERIOLOGICAL TESTING (3/10/20)178.00 15755 03/31/20 BACTERIOLOGICAL TESTING (3/18/20)178.00 2054166 04/22/20 02852 CLA-VAL COMPANY 793413 03/30/20 INSERTION FLOWMETER 2,379.69 2,379.69 2054167 04/22/20 20037 CONTERRA INC 1067 03/26/20 RESERVOIR FLOATING COVER/LINER TESTING 4,722.00 4,722.00 2054168 04/22/20 18331 CORE & MAIN LP M086751 03/24/20 INVENTORY 16,167.89 M086717 03/24/20 INVENTORY 9,535.55 M076193 04/01/20 INVENTORY 4,153.77 2054106 04/08/20 18331 CORE & MAIN LP M009642 03/10/20 INVENTORY 7,758.00 7,758.00 2054028 03/25/20 18331 CORE & MAIN LP L804022 02/28/20 MASTER METER OCTAVE METERS 18,887.07 L967439 02/25/20 INVENTORY 1,446.54 2054068 04/01/20 20112 CORNERSTONE COMMUNITIES Ref002585680 03/30/20 UB Refund Cst #0000232527 1,239.90 1,239.90 2054169 04/22/20 05622 CORRPRO COMPANIES INC 598368 04/01/20 CORROSION SERVICES (2/13/20-3/31/20)1,035.00 1,035.00 2054107 04/08/20 00099 COUNTY OF SAN DIEGO DPWAROTAYMW 03/10/20 EXCAVATION PERMITS (FEB 2020)2,524.07 2,524.07 2054029 03/25/20 00134 COUNTY OF SAN DIEGO 032020 03/20/20 ESCROW ACCOUNT DEPOSIT 800.00 800.00 2054142 04/15/20 00134 COUNTY OF SAN DIEGO 041320 04/13/20 NOTICE OF EXEMPTION 50.00 50.00 2054030 03/25/20 00184 COUNTY OF SAN DIEGO 281802122020 02/12/20 UPFP PERMIT RENEWAL (4/30/20-4/30/21)565.00 565.00 2054031 03/25/20 00184 COUNTY OF SAN DIEGO 2003193E6021302 03/04/20 SHUT DOWN TEST (2/26/20)30.60 2003193E6023402 03/04/20 SHUT DOWN TEST (2/26/20)30.60 2054170 04/22/20 00184 COUNTY OF SAN DIEGO 2139031820 03/18/20 UPFP PERMIT RENEWAL (5/31/20-5/31/21)565.00 565.00 2054032 03/25/20 02122 COUNTY OF SAN DIEGO 047452002RI2020 03/06/20 PERMIT FEES #04745 (MAY 2020-MAY 2021)505.00 Page 2 of 9 Check Total CHECK REGISTER Otay Water District Date Range: 3/19/2020 - 4/22/2020 Check #Date Vendor Vendor Name Invoice Inv. Date Description Amount 1,010.00 9,828.47 12,368.89 045442002RI2020 03/06/20 PERMIT FEES #04544 (MAY 2020-MAY 2021)505.00 2054033 03/25/20 03098 CROUCHER, GARY D 020120022920 02/29/20 MILEAGE REIMBURSEMENT (FEB 2020)24.15 24.15 2054108 04/08/20 03098 CROUCHER, GARY D 030120033120 03/31/20 MILEAGE REIMBURSEMENT (MAR 2020)21.85 21.85 2054069 04/01/20 20124 CRP/MAPLE ESPLANADE LLC Ref002585692 03/30/20 UB Refund Cst #0000258783 1,846.06 1,846.06 2054070 04/01/20 20120 CYNTHIA GARDIPEE Ref002585688 03/30/20 UB Refund Cst #0000256297 62.99 62.99 2054034 03/25/20 11797 D&H WATER SYSTEMS INC 2020-0217 03/02/20 RCS TRAILER/WATER MIXER - 944-2 RES 6,465.00 6,465.00 2054109 04/08/20 11797 D&H WATER SYSTEMS INC I 2020-0284 03/19/20 BLUE-WHITE PUMP 10,990.50 10,990.50 2054171 04/22/20 11797 D&H WATER SYSTEMS INC I 2020-0342 04/01/20 RCS TRAILER/WATER MIXER - 944-2 RES 6,465.00 6,465.00 2054143 04/15/20 11797 D&H WATER SYSTEMS INC I 2020-0270 03/16/20 W&T ANALYZER PARTS 4,928.91 I 2020-0249 03/10/20 CL2GAS PM 4,899.56 2054071 04/01/20 20122 DANIELLE SANCHEZ Ref002585690 03/30/20 UB Refund Cst #0000257115 33.58 33.58 2054035 03/25/20 20103 DEBRA WISE 3516032420 03/24/20 CUSTOMER REFUND 414.83 414.83 2054072 04/01/20 20106 ERNEST PEMBERTON III Ref002585674 03/30/20 UB Refund Cst #0000014263 120.52 120.52 2054172 04/22/20 03546 FERGUSON WATERWORKS # 1083 0710233-1 03/26/20 INVENTORY 2,584.10 2,584.10 2054110 04/08/20 03546 FERGUSON WATERWORKS # 1083 0710746 03/23/20 INVENTORY 8,243.34 0710233 03/19/20 INVENTORY 4,125.55 2054036 03/25/20 03546 FERGUSON WATERWORKS # 1083 0708752 03/02/20 INVENTORY 4,551.36 4,551.36 2054073 04/01/20 20105 FIDELITY NATIONAL TITLE CO 5535032620 03/26/20 CUSTOMER REFUND 299.16 299.16 2054173 04/22/20 17888 FIRST AMERICAN DATA TREE LLC 9003400320 03/31/20 DOCUMENT SERVICE (MONTHLY)99.00 99.00 2054037 03/25/20 17888 FIRST AMERICAN DATA TREE LLC 9003400220 02/29/20 DOCUMENT SERVICE (MONTHLY)99.00 99.00 2054111 04/08/20 11962 FLEETWASH INC 1824603 02/28/20 FLEET WASH SERVICES 101.32 101.32 2054174 04/22/20 11962 FLEETWASH INC x-1847041 03/27/20 FLEET WASH SERVICES 109.11 109.11 2054144 04/15/20 19640 FRANCHISE TAX BOARD Ben2586191 04/16/20 BI-WEEKLY PAYROLL DEDUCTION 75.00 75.00 2054074 04/01/20 19640 FRANCHISE TAX BOARD Ben2585706 04/02/20 BI-WEEKLY PAYROLL DEDUCTION 75.00 75.00 2054075 04/01/20 19768 FRANCHISE TAX BOARD Ben2585708 04/02/20 BI-WEEKLY PAYROLL DEDUCTION 125.00 125.00 2054145 04/15/20 19768 FRANCHISE TAX BOARD Ben2586193 04/16/20 BI-WEEKLY PAYROLL DEDUCTION 125.00 125.00 Page 3 of 9 Check Total CHECK REGISTER Otay Water District Date Range: 3/19/2020 - 4/22/2020 Check #Date Vendor Vendor Name Invoice Inv. Date Description Amount 3,263.20 2,297.46 4,441.98 1,926.54 2054038 03/25/20 13563 FRIENDS OF THE WATER ED2177 03/18/20 WATER CONSERVATION GARDEN TOURS 2,280.00 2,280.00 2054175 04/22/20 17855 GASTELUM, HECTOR 020120022920 03/01/20 EXPENSE REIMBURSEMENT 1,013.62 1,013.62 2054176 04/22/20 03537 GHA TECHNOLOGIES INC 101040167 03/25/20 HARDWARE SUPPORT 8,804.08 8,804.08 2054039 03/25/20 19980 GRACE BUILDERS INC.030520 03/05/20 LOBBY SECURITY ENHANCEMENTS 32,269.60 32,269.60 2054177 04/22/20 12907 GREENRIDGE LANDSCAPE INC 19258 03/31/20 LANDSCAPING SERVICES (MAR 2020)9,144.00 9,144.00 2054178 04/22/20 18235 GROUPWARE TECHNOLOGY INC 76471 04/03/20 PROFESSIONAL SERVICES 240.00 240.00 2054076 04/01/20 20117 HAIDER ALKHAYYAT Ref002585685 03/30/20 UB Refund Cst #0000248912 136.99 136.99 2054146 04/15/20 20131 HAMANN CONSTRUCTION CO Ref002585797 04/13/20 UB Refund Cst #0000249298 1,434.39 1,434.39 2054112 04/08/20 19978 HASA INC.675858 03/12/20 AS-NEEDED SODIUM HYPOCHLORITE 1,310.96 676728 03/19/20 AS-NEEDED SODIUM HYPOCHLORITE 1,201.72 676727 03/19/20 AS-NEEDED SODIUM HYPOCHLORITE 682.79 676726 03/19/20 AS-NEEDED SODIUM HYPOCHLORITE 67.73 2054040 03/25/20 19978 HASA INC.674935 03/05/20 AS-NEEDED SODIUM HYPOCHLORITE 913.30 674150 02/27/20 AS-NEEDED SODIUM HYPOCHLORITE 655.48 674937 03/05/20 AS-NEEDED SODIUM HYPOCHLORITE 586.66 674936 03/05/20 AS-NEEDED SODIUM HYPOCHLORITE 78.66 674149 02/27/20 AS-NEEDED SODIUM HYPOCHLORITE 63.36 2054179 04/22/20 19978 HASA INC.678578 04/02/20 AS-NEEDED SODIUM HYPOCHLORITE 1,158.02 677657 03/26/20 AS-NEEDED SODIUM HYPOCHLORITE 1,092.47 677659 03/26/20 AS-NEEDED SODIUM HYPOCHLORITE 819.35 677662 03/26/20 AS-NEEDED SODIUM HYPOCHLORITE 611.78 678577 04/02/20 AS-NEEDED SODIUM HYPOCHLORITE 546.24 677660 03/26/20 AS-NEEDED SODIUM HYPOCHLORITE 142.02 678576 04/02/20 AS-NEEDED SODIUM HYPOCHLORITE 72.10 2054041 03/25/20 00169 HAWTHORNE POWER SYSTEMS S4367901 02/24/20 TRAILER MOUNTED ENGINE & PUMP 733,368.05 733,368.05 2054077 04/01/20 18436 HAZEN AND SAWYER DPC 200940034 03/09/20 ASSET MANAGEMENT SVCS (FEB 2020)6,675.00 6,675.00 2054113 04/08/20 19825 HDR ENGINEERING INC 1200253579 03/12/20 CAPACITY FEE STUDY 7,793.75 7,793.75 2054180 04/22/20 02008 HELIX ENVIRONMENTAL 101150 03/30/20 AS-NEEDED ENVIRO (ENDING 3/22/20)1,086.54 101149 03/30/20 AS-NEEDED ENVIRO (ENDING 3/22/20)840.00 2054181 04/22/20 00062 HELIX WATER DISTRICT 2433004920 04/09/20 WATER USAGE (2/7/20-4/7/20)50.48 Page 4 of 9 Check Total CHECK REGISTER Otay Water District Date Range: 3/19/2020 - 4/22/2020 Check #Date Vendor Vendor Name Invoice Inv. Date Description Amount 100.96 20,261.79 19,894.40 3,690.00 16,116.25 2542834920 04/09/20 WATER USAGE (2/7/20-4/7/20)50.48 2054114 04/08/20 13349 HUNSAKER & ASSOCIATES 202002007 03/11/20 LAND SURVEYING SERVICES (ENDING 2/29/20)235.00 235.00 2054182 04/22/20 13349 HUNSAKER & ASSOCIATES 2020030001 04/06/20 LAND SURVEYING SERVICES (2/29/20-3/27/20)1,461.00 1,461.00 2054115 04/08/20 15622 ICF JONES & STOKES INC 0145519 03/13/20 SAN MIGUEL HMA (2/1/20-2/28/20)18,303.66 18,303.66 2054042 03/25/20 17816 INDUSTRIAL SCIENTIFIC CORP 2298666 02/29/20 GAS DETECTION PROGRAM 855.43 855.43 2054116 04/08/20 17816 INDUSTRIAL SCIENTIFIC CORP 2306352 03/12/20 GAS DETECTION PROGRAM 316.93 316.93 2054043 03/25/20 08969 INFOSEND INC 168221 02/28/20 BILL PROCESSING SERVICES 12,046.72 168220 02/28/20 BILL PROCESSING SERVICES 4,290.97 168655 03/02/20 BILL PROCESSING SERVICES 2,473.44 168895 03/09/20 BILL PROCESSING SERVICES 1,450.66 2054183 04/22/20 08969 INFOSEND INC 169861 03/31/20 BILL PROCESSING SERVICES 12,733.58 169860 03/31/20 BILL PROCESSING SERVICES 4,664.40 170132 04/01/20 BILL PROCESSING SERVICES 2,496.42 2054044 03/25/20 15368 INTEGRITY MUNICIPAL SYSTEMS 9241 01/24/20 SCRUBBER SERVICE 3,250.00 3,250.00 2054117 04/08/20 17106 IWG TOWERS ASSETS II LLC 528070 03/01/20 ANTENNA SUBLEASE (MAR 2020)1,845.00 537343 04/01/20 ANTENNA SUBLEASE (APR 2020)1,845.00 2054078 04/01/20 20107 J NORRIS Ref002585675 03/30/20 UB Refund Cst #0000033152 90.57 90.57 2054147 04/15/20 20135 JAMES WOOD Ref002585801 04/13/20 UB Refund Cst #0000258521 31.54 31.54 2054063 04/01/20 19696 JASON GIRE 8309032620 03/26/20 CUSTOMER REFUND 300.00 300.00 2054118 04/08/20 10563 JCI JONES CHEMICALS INC 815649 03/10/20 AS-NEEDED CHLORINE GAS 3,450.40 3,450.40 2054045 03/25/20 10563 JCI JONES CHEMICALS INC 814552 02/26/20 AS-NEEDED CHLORINE GAS 633.60 633.60 2054079 04/01/20 20111 JENNIFER BARILLAS Ref002585679 03/30/20 UB Refund Cst #0000222196 24.95 24.95 2054148 04/15/20 20128 JOON KIM Ref002585794 04/13/20 UB Refund Cst #0000233825 105.93 105.93 2054149 04/15/20 20133 JOSEPH BARRERAS Ref002585799 04/13/20 UB Refund Cst #0000257067 100.00 100.00 2054080 04/01/20 20109 KAREN WHETSEL Ref002585677 03/30/20 UB Refund Cst #0000147355 5.22 5.22 2054119 04/08/20 05840 KIRK PAVING INC 7457 03/17/20 AS-NEEDED PAVING SERVICE FY20 6,574.50 6,574.50 2054046 03/25/20 05840 KIRK PAVING INC 7450 03/02/20 AS-NEEDED PAVING SERVICE FY20 11,069.50 7454 03/09/20 AS-NEEDED PAVING SERVICE FY20 5,046.75 Page 5 of 9 Check Total CHECK REGISTER Otay Water District Date Range: 3/19/2020 - 4/22/2020 Check #Date Vendor Vendor Name Invoice Inv. Date Description Amount 46,665.00 2054184 04/22/20 05840 KIRK PAVING INC 7478 03/25/20 AS-NEEDED PAVING SERVICE FY20 7,937.63 7,937.63 2054185 04/22/20 15615 LAYFIELD USA CORPORATION 904022020 04/02/20 RES711-3 FLOAT CVR & LINER (ENDING 4/2/20)266,271.30 266,271.30 2054120 04/08/20 15597 LEONARD H VILLARREAL 0032320 03/23/20 PROFESSIONAL SERVICES 5,599.00 5,599.00 2054186 04/22/20 10512 MAIL MANAGEMENT GROUP INC OWD-11950 03/27/20 PRINTING 6,937.78 6,937.78 2054047 03/25/20 20102 MARK REECE 2213032420 03/24/20 CUSTOMER REFUND 15,071.33 15,071.33 2054081 04/01/20 20108 MELISSA ANDERSON Ref002585676 03/30/20 UB Refund Cst #0000039741 145.00 145.00 2054121 04/08/20 16608 MICHAEL BAKER INT'L INC 1077372 03/11/20 870-2 PS INSPECT SERVICES (ENDING 3/1/20)42,975.00 1078281 03/19/20 ENGINEERING DESIGN (9/2/19-03/1/20)3,690.00 2054187 04/22/20 16608 MICHAEL BAKER INT'L INC 1079747 04/05/20 870-2 PS INSPECT SERVICES (ENDING 3/29/20)50,177.00 50,177.00 2054150 04/15/20 20129 MICHELLE VOSELLER SCOTT Ref002585795 04/13/20 UB Refund Cst #0000239412 86.88 86.88 2054122 04/08/20 16613 MISSION RESOURCE CONSERVATION 411 03/20/20 OUTSIDE SERVICES 133.50 133.50 2054048 03/25/20 19765 MORAES/PHAM & ASSOCIATES 201051 02/29/20 ELECTRICAL ENGINEERING (ENDING 2/29/20)3,700.00 3,700.00 2054188 04/22/20 19765 MORAES/PHAM & ASSOCIATES 201052 03/31/20 ELECTRICAL ENGINEERING (ENDING 3/31/20)2,400.00 2,400.00 2054049 03/25/20 19824 MURRAYSMITH INC 192656001 01/31/20 PLAN CHECK SERVICES (ENDING 1/31/20)17,581.50 17,581.50 2054050 03/25/20 20104 NANCY BACKOWSKI 3831032420 03/24/20 CUSTOMER REFUND 529.00 529.00 2054082 04/01/20 20116 NATALIE VAN HEUKELEM Ref002585684 03/30/20 UB Refund Cst #0000244545 75.00 75.00 2054083 04/01/20 17542 NATIONSTAR MORTGAGE LLC 7125033020 03/30/20 CUSTOMER REFUND 96.85 96.85 2054084 04/01/20 20118 NICHOLAS REASONER Ref002585686 03/30/20 UB Refund Cst #0000249717 41.80 41.80 2054085 04/01/20 18332 NV5 INC 154967 03/03/20 ENGINEERING DESIGN (JAN 2020)7,212.50 7,212.50 2054051 03/25/20 06646 PACIFIC HYDROTECH CORPORATION 2702292020 03/06/20 870-2 PS REPLACEMENT (ENDING 2/29/20)397,979.42 397,979.42 2054123 04/08/20 01002 PACIFIC PIPELINE SUPPLY INC S100414077.001 03/18/20 INVENTORY 2,211.03 2,211.03 2054052 03/25/20 18562 PACIFIC WESTERN BANK 2702292020 03/06/20 RET/PACIFIC HYDRO A#7533 (ENDING 2/29/20)20,946.30 20,946.30 2054124 04/08/20 19310 PALM LAUNDRY INC OWD015 04/01/20 TOWEL LAUNDRY SERVICE 435.60 435.60 2054086 04/01/20 20123 PARAMOUNT PROP ADVISORS INC Ref002585691 03/30/20 UB Refund Cst #0000257703 54.44 54.44 2054125 04/08/20 15081 PINOMAKI DESIGN 5957 04/06/20 GRAPHIC DESIGN SERVICES 42.50 42.50 2054133 04/15/20 10246 PRISCILLA MUDGE Ref002585793 04/13/20 UB Refund Cst #0000144808 45.08 45.08 Page 6 of 9 Check Total CHECK REGISTER Otay Water District Date Range: 3/19/2020 - 4/22/2020 Check #Date Vendor Vendor Name Invoice Inv. Date Description Amount 181.04 70,665.58 116,093.70 50,056.18 2054087 04/01/20 20119 RACHAEL CRAWFORD Ref002585687 03/30/20 UB Refund Cst #0000251868 57.52 57.52 2054053 03/25/20 00334 RANDOLPH MANUFACTURING CO 3023874 02/25/20 REPAIR PARTS 752.82 752.82 2054054 03/25/20 15647 RFYEAGER ENGINEERING LLC 20059 03/05/20 CORROSION SERVICES (FEB 2020)23,340.00 23,340.00 2054189 04/22/20 15647 RFYEAGER ENGINEERING LLC 20079 04/01/20 CORROSION SERVICES (MAR 2020)8,350.00 8,350.00 2054190 04/22/20 08972 RICK ENGINEERING COMPANY 17829D20 04/06/20 DESIGN SERVICES (1/1/20-2/28/20)1,190.00 1,190.00 2054088 04/01/20 08972 RICK ENGINEERING COMPANY 0073425 03/05/20 TRAFFIC ENGINEERING SVCS (JAN 2020)2,357.60 2,357.60 2054126 04/08/20 04542 ROBAK, MARK 030120033120 03/31/20 MILEAGE REIMBURSEMENT (MAR 2020)59.80 59.80 2054089 04/01/20 04542 ROBAK, MARK 020120022920 02/29/20 MILEAGE REIMBURSEMENT (FEB 2020)94.30 020120022920A 02/29/20 EXPENSE REIMBURSEMENT (FEB 2020)86.74 2054151 04/15/20 20126 ROBERT FILOMENO Ref002585791 04/13/20 UB Refund Cst #0000066509 8.90 8.90 2054191 04/22/20 19377 SAGEVIEW ADVISORY GROUP LLC 202010146 04/01/20 INVEST ADVISOR SVCS - DEFERRED COMP 5,750.00 5,750.00 2054152 04/15/20 02586 SAN DIEGO COUNTY ASSESSOR 202000282 04/03/20 ASSESSOR DATA (MONTHLY)125.00 125.00 2054127 04/08/20 00121 SAN DIEGO GAS & ELECTRIC 032720A 03/27/20 UTILITY EXPENSES (MONTHLY)53,376.23 032720B 03/27/20 UTILITY EXPENSES (MONTHLY)14,992.67 032620A 03/26/20 UTILITY EXPENSES (MONTHLY)2,296.68 2054153 04/15/20 00121 SAN DIEGO GAS & ELECTRIC 040620 04/06/20 UTILITY EXPENSES (MONTHLY)75,996.12 040120 04/01/20 UTILITY EXPENSES (MONTHLY)20,255.21 6157032720 03/27/20 UTILITY EXPENSES (MONTHLY)19,451.85 040220 04/02/20 UTILITY EXPENSES (MONTHLY)390.52 2054055 03/25/20 00121 SAN DIEGO GAS & ELECTRIC 031920 03/19/20 UTILITY EXPENSES (MONTHLY)66.72 66.72 2054090 04/01/20 00121 SAN DIEGO GAS & ELECTRIC 032320 03/23/20 UTILITY EXPENSES (MONTHLY)25,825.19 032720 03/27/20 UTILITY EXPENSES (MONTHLY)13,897.44 032620 03/26/20 UTILITY EXPENSES (MONTHLY)9,485.65 032520 03/25/20 UTILITY EXPENSES (MONTHLY)774.61 032320A 03/23/20 UTILITY EXPENSES (MONTHLY)73.29 2054192 04/22/20 00121 SAN DIEGO GAS & ELECTRIC 041420 04/20/20 UTILITY EXPENSES (MONTHLY)98.62 98.62 2054091 04/01/20 20070 SAN DIEGO GAS & ELECTRIC Ref002585693 03/30/20 UB Refund Cst #0000259691 11.03 11.03 2054154 04/15/20 20137 SANCON TECHNOLOGIES INC Ref002585803 04/13/20 UB Refund Cst #0000259435 1,528.49 1,528.49 Page 7 of 9 Check Total CHECK REGISTER Otay Water District Date Range: 3/19/2020 - 4/22/2020 Check #Date Vendor Vendor Name Invoice Inv. Date Description Amount 13,520.16 204.01 512.93 1,152.60 1,058.55 578.33 2054128 04/08/20 05512 SD COUNTY VECTOR CONTROL PROG 201920 03/16/20 MOSQUITO AND VECTOR DISEASE CONTROL 707.29 707.29 2054092 04/01/20 20121 SE PIPELINE CONSTRUCTION Ref002585689 03/30/20 UB Refund Cst #0000257053 1,681.56 1,681.56 2054093 04/01/20 20115 SEAN GUARDIAN Ref002585683 03/30/20 UB Refund Cst #0000243534 35.95 35.95 2054155 04/15/20 20136 SKYLARK PARTNERS INC Ref002585802 04/13/20 UB Refund Cst #0000258762 187.17 187.17 2054094 04/01/20 16229 SMITH, TIMOTHY 020120022920 02/29/20 MILEAGE REIMBURSEMENT (FEB 2020)33.35 33.35 2054095 04/01/20 20113 STEVEN SWIDERSKI Ref002585681 03/30/20 UB Refund Cst #0000242139 44.61 44.61 2054096 04/01/20 15974 SUN LIFE FINANCIAL 38166030120 03/25/20 LIFE INSURANCE AND STD/LTD (MAR 2020)10,052.45 10,052.45 2054129 04/08/20 10339 SUPREME OIL COMPANY 481343 03/11/20 UNLEADED FUEL & DIESEL 8,915.35 481506 03/11/20 UNLEADED FUEL & DIESEL 4,604.81 2054097 04/01/20 07362 SUSAN MARCUS SM033020 03/30/20 YOGA SESSIONS 640.00 640.00 2054156 04/15/20 18376 SVPR COMMUNICATIONS 1337 02/29/20 COMMUNICATIONS CONSULTING SERVICES 2,500.00 2,500.00 2054056 03/25/20 19272 THARSOS INC 302292020 03/05/20 TLOPS REDUNDANCY PROJ (ENDING 2/29/20)9,665.39 9,665.39 2054157 04/15/20 03236 THE CENTRE FOR ORGANIZATION TCFOE3161 03/04/20 CENTRE SYMPOSIUM 938.00 938.00 2054057 03/25/20 14177 THOMPSON, MITCHELL 120119123119 12/31/19 EXPENSE REIMBURSEMENT (DEC 2019)178.26 020120022920 02/29/20 EXPENSE REIMBURSEMENT (FEB 2020)25.75 2054158 04/15/20 14177 THOMPSON, MITCHELL 030120033120 03/31/20 EXPENSE REIMBURSEMENT (MAR 2020)482.45 301203312020 03/31/20 MILEAGE REIMBURSEMENT (MAR 2020)30.48 2054058 03/25/20 00427 UNDERGROUND SERVICE ALERT 220200504 03/01/20 UNDERGROUND ALERTS (MONTHLY)674.95 dsb20191013 03/01/20 DIG SAFE BOARD FEES (MONTHLY)477.65 2054193 04/22/20 00427 UNDERGROUND SERVICE ALERT 320200494 04/01/20 UNDERGROUND ALERTS (MONTHLY)580.90 dsb20191646 04/01/20 DIG SAFE BOARD FEES (MONTHLY)477.65 2054194 04/22/20 15675 UNITED SITE SERVICES INC 114-10141367 04/08/20 PORT. TOILET RENTAL 79.96 79.96 2054059 03/25/20 15675 UNITED SITE SERVICES INC 114-10011332 03/10/20 PORT. TOILET RENTAL 79.96 79.96 2054098 04/01/20 15675 UNITED SITE SERVICES INC 114-10026227 03/12/20 PORT. TOILET RENTAL 392.58 114-10025969 03/12/20 PORT. TOILET RENTAL 98.25 114-10025963 03/12/20 PORT. TOILET RENTAL 87.50 2054130 04/08/20 18517 UTILITY SERVICES ASSOC LLC 126201 04/02/20 LEAK DETECTION SERVICES 26,947.32 26,947.32 2054195 04/22/20 08028 VALLEY CONSTRUCTION MGMT SD199001 04/05/20 CMIS (MAR 2020)1,192.00 1,192.00 Page 8 of 9 Check Total CHECK REGISTER Otay Water District Date Range: 3/19/2020 - 4/22/2020 Check #Date Vendor Vendor Name Invoice Inv. Date Description Amount 13,036.02 11,215.00 2054099 04/01/20 20110 VALUE T SALES Ref002585678 03/30/20 UB Refund Cst #0000184465 56.90 56.90 2054100 04/01/20 15807 WATCHLIGHT CORPORATION 662030 02/28/20 SECURITY AND ACCESS 6,892.81 6,892.81 2054131 04/08/20 15807 WATCHLIGHT CORPORATION 664043 03/15/20 SECURITY ALARM MONITORING 2,532.92 2,532.92 2054159 04/15/20 15807 WATCHLIGHT CORPORATION 662301 03/09/20 ACCESS SYSTEM SERVICE & MAINTENANCE 7,309.22 662131 03/03/20 PROX ACCESS CARD (FOB CARD)4,310.00 662304 03/09/20 ACCESS SYSTEM SERVICE & MAINTENANCE 1,416.80 2054060 03/25/20 15726 WATER SYSTEMS CONSULTING INC 4488 02/29/20 HYDRAULIC MODELING (ENDING 2/29/20)6,585.00 4489 02/29/20 HYDRAULIC MODELING (ENDING 2/29/20)4,630.00 2054196 04/22/20 15726 WATER SYSTEMS CONSULTING INC 4570 03/31/20 HYDRAULIC MODELING (ENDING 3/31/20)617.50 617.50 2054061 03/25/20 01343 WE GOT YA PEST CONTROL INC 30745 02/25/20 AS-NEEDED BEE REMOVAL SVCS 40.00 40.00 2054160 04/15/20 20003 WESTERN AUDIO VISUAL 13789 02/20/20 BOARDROOM AV REPLACEMENT 81,667.03 81,667.03 2054161 04/15/20 08023 WORKTERRA 0096441 03/31/20 EMPLOYEE BENEFITS 772.50 772.50 2054132 04/08/20 18499 XPERA GROUP 0665.002.11743 12/31/19 ECONOMIC OUTLOOK STUDY 12,000.00 12,000.00 2054197 04/22/20 14857 XYLEM/YSI INCORPORATED 820441 03/26/20 NO3 SENSOR REPLACEMENTS 9,736.46 9,736.46 2054062 03/25/20 20100 YORK, LAURA LY031020 03/10/20 TUITION REIMBURSEMENT 382.00 382.00 Amount Pd Total:2,478,218.05 Check Grand Total:2,478,218.05 Page 9 of 9