Loading...
HomeMy WebLinkAbout04-17-18 F&A Committee Packet 1 OTAY WATER DISTRICT FINANCE AND ADMINISTRATION COMMITTEE MEETING and SPECIAL MEETING OF THE BOARD OF DIRECTORS 2554 SWEETWATER SPRINGS BOULEVARD SPRING VALLEY, CALIFORNIA BOARDROOM WEDNESDAY April 17, 2018 12:00 P.M. This is a District Committee meeting. This meeting is being posted as a special meeting in order to comply with the Brown Act (Government Code Section §54954.2) in the event that a quorum of the Board is present. Items will be deliberated, however, no formal board actions will be taken at this meeting. The committee makes recommendations to the full board for its consideration and formal action. AGENDA 1. ROLL CALL 2. PUBLIC PARTICIPATION – OPPORTUNITY FOR MEMBERS OF THE PUBLIC TO SPEAK TO THE BOARD ON ANY SUBJECT MATTER WITHIN THE BOARD'S JU- RISDICTION BUT NOT AN ITEM ON TODAY'S AGENDA DISCUSSION ITEMS 3. APPROVE THE FIRST AMENDMENT TO THE 2001 AGREEMENT FOR THE OP- ERATIONS AND MAINTENANCE OF THE PUMP STATION WITH THE LAKEVIEW AT HIGHLANDS RANCH HOMEOWNERS ASSOCIATION (WALMER) [5 minutes] 4. APPROVE AMENDED AGREEMENTS TO EXTEND THE TERMS FOR TWO (2) YEARS, PLUS THREE (3) ONE-YEAR EXTENSION OPTIONS; ONE WITH INFOSEND TO PROVIDE BILL PRINT AND ELECTRONIC BILL PRESENTMENT SERVICES IN AN AMOUNT NOT TO EXCEED $1,310,000 ($262,000 ANNUALLY, INCLUDING PASS-THROUGH POSTAGE COSTS OF $170,000), AND ONE WITH ELECTRONIC PAYMENT EXCHANGE TO PROVIDE ONLINE PAYMENT TRANSACTION PROCESSING SERVICES IN AN AMOUNT NOT-TO-EXCEED $1,500,000 ($250,000 ANNUALLY) (CAREY) [5 minutes] 5. RECEIVE THE DISTRICT’S INVESTMENT POLICY, BOARD OF DIRECTORS POLICY NO. 27, FOR REVIEW AND RE-DELEGATE AUTHORITY FOR ALL INVESTMENT RELATED ACTIVITIES TO THE CHIEF FINANCIAL OFFICER IN ACCORDANCE WITH GOVERNMENT CODE SECTION 53607 (FAKHOURI) [5 minutes] 2 6. RECEIVE INFORMATION REGARDING A LOWER COST STRATEGY FOR FUNDING CALPERS (KOEPPEN) [5 minutes] 7. APPROVE THE TRANSFER OF THE SAN MIGUEL FIRE TRAINING SITE TO THE COUNTY OF SAN DIEGO FOR USE BY THE COUNTY FIRE AUTHORITY (WATTON) [5 minutes] 8. ADJOURNMENT BOARD MEMBERS ATTENDING: Mark Robak, Chair Gary Croucher All items appearing on this agenda, whether or not expressly listed for action, may be delib- erated and may be subject to action by the Board. The Agenda, and any attachments containing written information, are available at the Dis- trict’s website at www.otaywater.gov. Written changes to any items to be considered at the open meeting, or to any attachments, will be posted on the District’s website. Copies of the Agenda and 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 par- ticipate in this meeting, please call the District Secretary at 670-2280 at least 24 hours prior to the meeting. Certification of Posting I certify that on April 13, 2018 I posted a copy of the foregoing agenda near the regular meeting place of the Board of Directors of Otay Water District, said time being at least 24 hours in advance of the meeting of the Board of Directors (Government Code Section §54954.2). Executed at Spring Valley, California on April 13, 2018. /s/ Tita Ramos-Krogman, Sr. Confidential Executive Secretary STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: May 2, 2018 SUBMITTED BY: Rita Walmer Finance Manager PROJECT: DIV. NO. All APPROVED BY: Joseph R. Beachem, Chief Financial Officer Mark Watton, General Manager SUBJECT: Authorize the First Amendment to the 2001 Agreement for the Operation and Maintenance of the Pump Station with the Lakeview at Highlands Ranch Homeowners Association GENERAL MANAGER’S RECOMMENDATION: That the Board authorize the General Manager to execute the First Amendment to the 2001 agreement for the operation and maintenance of the pump station with the Lakeview at Highlands Ranch Homeowners Association. COMMITTEE ACTION: See Attachment A. PURPOSE: That the Board authorize the General Manager to amend the agreement with the Lakeview at Highlands Ranch Homeowners Association (HOA). The purpose of the amendment is to extend the time period for the funding of the replacement reserve and allow for a gradual increase of the funding until the reserve reaches the agreed upon target. ANALYSIS: The District entered into the agreement with the HOA in 2001. The agreement calls for the HOA to pay the District for the maintenance and operation of the pump station. The pump station was needed to service the homes at the higher elevations because the developer did not build a reservoir to serve these homes. Additionally, the agreement calls for the HOA to fund a replacement reserve to be used for the eventual replacement of this facility. The agreement assumed the facility would be replaced in 20 years and so the collection period was set for 20 years with the assumptions that the interest earned on the reserve would be at 5% and the ENR index (inflation per year) would be 2%. However, the reserve will not be on target because the interest earnings on the reserve averaged 1.75%, far less than anticipated, and the ENR index during this period was 2.6%, which was higher than anticipated. To collect the necessary amount in the reserve by year 2023, the monthly amount collected would have to increase from $1,620.93 to $3,525.82, a 117% increase. The District also considered extending the collection period by an additional 5 or 10 years. The HOA agreed to extend the collection period by 10 years. This would allow the increase in monthly payments from $1,620.93 to $1,746.00, a 7.7% increase beginning on June 1, 2018. Then beginning July 1, 2019, an annual increase of 10% will take effect until the reserve is fully funded. The HOA stated that they would ratify the amendment to the contract at their board meeting scheduled for May 17, 2018. FISCAL IMPACT: Joseph Beachem, Chief Financial Officer This is a cost neutral contract amendment. It allows the HOA to fund the replacement reserve over 10 additional years. STRATEGIC GOAL: To manage the financial issues that are critical to the District to maintain financial strength. LEGAL IMPACT: None. Attachments: A) Committee Action B) First Amendment to the Agreement ATTACHMENT A SUBJECT/PROJECT: Authorize the First Amendment to the 2001 Agreement for the Operation and Maintenance of the Pump Station with the Lakeview at Highlands Ranch Homeowners Association COMMITTEE ACTION: The Finance, Administration, and Communications Committee recommend that the Board authorize the General Manager to execute the First Amendment to the 2001 agreement for the operation and maintenance of the pump station with the Lakeview at Highlands Ranch Homeowners Association. NOTE: The “Committee Action” is written in anticipation of the Committee moving the item forward for board approval. This report will be sent to the Board as a committee approved item, or modified to reflect any discussion or changes as directed from the committee prior to presentation to the full board.     FIRST AMENDMENT TO THE AGREEMENT FOR THE OPERATION AND MAINTENANCE OF PUMP STATION BETWEEN THE OTAY WATER DISTRICT AND THE LAKEVIEW AT HIGHLANDS RANCH HOMEOWNERS ASSOCIATION This First Amendment (“Amendment”) to the original Agreement for the Operation and Maintenance of Pump Station dated May 2, 2001, is made and entered into on __________, 2018, by and between the OTAY WATER DISTRICT, a Municipal Water District formed under the Municipal Water Act of 1911 ("District"), and the LAKEVIEW AT HIGHLANDS RANCH HOMEOWNERS ASSOCIATION, a California nonprofit mutual benefit corporation (“Association”), with reference to the following facts which are acknowledged by each party as true and correct. District and Association are collectively referred to as the “Parties”. RECITALS 1. On May 2, 2001 the District and Association entered into that certain “Otay Water District Agreement for the Operation and Maintenance of a Pump Station” (“Agreement”), under which the Association agreed, among other things, to assume the responsibilities relating to the maintenance and replacement of the Pump Station, a hydro-pneumatic facility that is needed to supply water to specific lots within Lakeview at Highlands Ranch. 2. Pursuant to Section 7 and 8 of the Agreement (Maintenance of Pump Station and Replacement of Pump Station respectively), the District was required to create separate reserve funds for the operation and ultimate replacement of the Pump Station. The Association was required to collect funds from owners within the Association and pay said funds on the first day of each month to the District’s Maintenance Reserve Fund and Replacement Reserve Fund, for the operation and ultimately the replacement of the Pump Station. 3. Pursuant to Section 7 of the Agreement (Maintenance of Pump Station), the Association is required to make payments to the District for the maintenance of the Pump Station in perpetuity. 4. Section 8 of the Agreement (Replacement of Pump Station) estimates that the useful life of the Pump Station is 20 years; thus, the Association anticipates making payments to the District’s Replacement Reserve Fund for a period of 20 years, ending in 2022. 5. The Association currently pays the sum of $1,620.93 each month to the District’s Replacement Reserve Fund. 6. The Parties’ original assumption for collecting the Replacement Reserve Fund was that the Reserve Fund would earn interest at the rate of 5% per year, and that ENR (inflation per year) would be 2% per year. 7. The Replacement Reserve Fund is not on target to be fully funded at the end of the 20 years. Attachment B      8. The District and the Association desire to amend the terms and provisions of the Agreement to extend the date for Association’s contribution to the Replacement Reserve Fund, as set forth below. AMENDMENT NOW THEREFORE, in consideration of the above Recitals and of the promises and agreements contained herein, and for other good and valuable consideration, the receipt and adequacy of which is hereby acknowledged, District and Association do hereby promise and agree as follows: 1. The Association shall continue to collect funds from owners within the Association and pay said funds on the first day of each month to the District for deposit in the Replacement Reserve Fund for an additional eleven (11) years, until the year 2033, and subject to the same terms as set forth in Section 8 of the Agreement. 2. The Association will pay to the District’s Replacement Reserve Fund the sum of $1,746.00 on the first day of each month commencing June 1, 2018. 3. The Association’s monthly payments to the District’s Replacement Reserve Fund will increase at the rate of 10% per year commencing July 1, 2019, until the year 2033 or until the Replacement Reserve Fund is fully funded, whichever occurs first. [REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]     4. All other terms and conditions of the Agreement, which are not modified or amended by this Amendment, are and shall remain in full force and effect. IN WITNESS WHEREOF, the Parties have caused this Amendment to the Agreement to be executed as of the day and year first above written. OTAY WATER DISTRICT By: _____________________________ Date: _______________ Mark Watton General Manager Approved as to form: By: _____________________________ Date: _______________ General Counsel LAKEVIEW AT HIGHLANDS RANCH HOMEOWNERS ASSOCIATION By: ______________________________ Name: ____________________________ Title: _____________________________ Date: __________________________ STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: May 2, 2018 SUBMITTED BY: Andrea Carey Customer Service Manager PROJECT: DIV. NO. All APPROVED BY: Joseph R. Beachem, Chief Financial Officer Mark Watton, General Manager SUBJECT: Authorize the General Manager to Amend Agreements with InfoSend and Electronic Payment Exchange for Billing and Online Payment Services GENERAL MANAGER’S RECOMMENDATION: That the Board authorize the General Manager to amend agreements to extend the terms for two-years, plus three one-year extension options with: 1) InfoSend to provide bill print and electronic bill presentment services in an amount not to exceed $1,310,000 ($262,000 annually, includes pass-through postage costs of $170,000); and with 2) Electronic Payment Exchange (EPX) to provide online payment transaction processing services in an amount not to exceed $1,500,000 ($250,000 annually). COMMITTEE ACTION: See Attachment A. PURPOSE: Authorize the General Manager to amend agreements with InfoSend for bill print and electronic bill presentment services, and with Electronic Payment Exchange for payment transaction processing services. ANALYSIS: The District bills approximately 52,000 customers each month (624,000 billings annually) for water and sewer services. Of these bills, approximately 36,500 are mailed to customers every month, while the remaining 15,500 bills are delivered electronically (e-bill). The District receives over 22,000 payments monthly via the website. InfoSend has been the District’s bill print provider since 2008 and its online payment provider since 2010. In 2013, the District entered into a five-year agreement with InfoSend to provide bill print, mailing services, online bill presentment, and web payment services to the District. Over the past six months, staff has researched bill print and online payment service providers. Utilizing the piggyback option in the District’s Purchasing Policy, staff evaluated various other agencies request for proposals for similar services. Staff found the City of Morgan Hill’s recently completed formal RFP to mirror the District’s requirements. Morgan Hill received nine responses and narrowed the final evaluation down to two vendors: InfoSend and Dataprose. The evaluation team ultimately chose InfoSend as they offered a more complete service package at a lower overall cost. Morgan Hill also selected to use EPX for payment processing. Based on the City of Morgan Hill’s RFP and contract plus weighing in the cost, complexity, and risk of changing bill print and online payment processing services, staff recommends remaining with InfoSend and extending the current contract for another five-year term. Although the prior contract allowed for modest price increases, InfoSend did not increase pricing throughout the initial five-year term. For the upcoming five-year term, InfoSend has increased bill print service fees by .0006 cents and envelope costs by .003 cents, with all other fees related to printing and electronic bill and payment services remaining the same. In order to ensure our pricing with InfoSend is competitive in current market conditions, staff compared Otay’s pricing with other similarly sized agencies who recently entered into contracts with InfoSend such as Helix, Irvine Ranch, Cucamonga Valley and the City of Modesto and found Otay’s pricing was the lowest. It should also be noted that 17 of the 24 San Diego County Water Authority member agencies use InfoSend for bill print services. On the online payment side, InfoSend partners with payment processors EPX and Vantiv to verify and transmit customer payments. These payment processors verify the credit card and banking information for each transaction and then wire funds daily to Otay’s account with Union Bank. Staff analyzed the fees charged by both EPX and Vantiv and found EPX to be lower. The cost of services are as follows: Payment Services Vendor Annual Price (Estimate) EPX $250,000 Vantiv $260,000 Staff is currently using EPX and is satisfied with their online portal and level of customer service. The District has more than 22,000 customers paying in excess of $3.5 million monthly through InfoSend’s online site, which includes more than 13,000 who have selected automatic pay. A transition from InfoSend would result in these customers having to re-enroll in electronic services. The staff time and inconvenience to the customer would be great and most likely result in a drop-off in the number of electronic payments and those customers receiving an electronic bill. By continuing the relationship with InfoSend and EPX, the District’s customers will not be subject to a change in their online accounts or bill print delivery. Given the complexity and sensitive nature of these services, it is recommended that the General Manager amend the agreements with InfoSend and EPX to extend the term for two-years, plus three one- year extension options. After the initial two-year period, the District will have the option not to renew should opportunities, circumstances or business practices change. The agreements will run concurrently and expire at the same time. Both companies allow the District to terminate for cause at any time. FISCAL IMPACT: Joseph Beachem, Chief Financial Officer The increase in bill print processing costs for InfoSend translates to a 1% increase or approximately $3,000 more a year. The annual cost for InfoSend services will be approximately $262,000 (includes pass- through postage costs of $170,000) and for EPX services it will be approximately $250,000. The proposed FY 2019 budget is sufficient to cover these costs. STRATEGIC GOAL: Evaluate the most cost effective and efficient processes and tools to communicate service related issues to customers. LEGAL IMPACT: None. Attachments: A) Committee Action ATTACHMENT A SUBJECT/PROJECT: Authorize the General Manager to Amend Agreements with InfoSend and Electronic Payment Exchange for Billing and Online Payment Services COMMITTEE ACTION: The Finance, Administration and Communications Committee recommend that the Board authorize the General Manager to amend agreements with InfoSend for bill print and electronic bill presentment services and with Electronic Payment Exchange for payment transaction processing services. NOTE: The “Committee Action” is written in anticipation of the Committee moving the item forward for board approval. This report will be sent to the Board as a committee approved item, or modified to reflect any discussion or changes as directed from the committee prior to presentation to the full board. STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: May 2, 2018 SUBMITTED BY: Eid Fakhouri, Finance Manager PROJECT: DIV. NO. All APPROVED BY: Joseph R. Beachem, Chief Financial Officer Mark Watton, 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 Chief Financial Officer’s delegation of authority 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: 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. Over recent years, the size of the District’s portfolio has declined from $110 million in 2010 to $87 million as of February 28, 2018. The reduction is primarily due to planned outlays for construction projects. Because of the District’s adherence to a conservative range of authorized investments, we have been able to maintain a healthy and diversified portfolio with no investment losses despite an extended period of turmoil and instability in the national financial markets. The policy is consistent with the current law and the overall objectives of the policy are being met. FISCAL IMPACT: Joseph R. 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) Investment 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, Administration, and Communications Committee recommend that the Board review the Investment Policy (Policy No. 27) of the District’s Code of Ordinances and re-delegate authority for all investment related activities to the Chief Financial Officer. NOTE: The “Committee Action” is written in anticipation of the Committee moving the item forward for board approval. This report will be sent to the Board as a committee approved item, or modified to reflect any discussion or changes as directed from the committee prior to presentation to the full board. OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 9/15/93 5/2/17 Page 1 of 17 1.0: POLICY It is the policy of the Otay Water District to invest public funds in a manner which will provide maximum security with the best interest return, while meeting the daily cash flow demands of the entity and conforming to all state statues governing the investment of public funds. 2.0: SCOPE This investment policy applies to all financial assets of the Otay Water District. The District pools all cash for investment purposes. These funds are accounted for in the District’s audited Comprehensive Annual Financial Report (CAFR) and include: 2.1) General Fund 2.2) Capital Project Funds 2.2.1) Designated Expansion Fund 2.2.2) Restricted Expansion Fund 2.2.3) Designated Betterment Fund 2.2.4) Restricted Betterment Fund 2.2.5) Designated Replacement Fund 2.2.6) Restricted New Water Supply Fund 2.3) Other Post Employment Fund (OPEB) 2.4) Debt Reserve Fund Exceptions to the pooling of funds do exist for tax-exempt debt proceeds, debt reserves and deferred compensation funds. Funds received from the sale of general obligation bonds, certificates of participation or other tax-exempt financing vehicles are segregated from pooled investments and the investment of such funds are guided by the legal documents that govern the terms of such debt issuances. 3.0: PRUDENCE Investments should be made with judgment and care, under current prevailing circumstances, which persons of prudence, discretion and intelligence, exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. Attachment B OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 9/15/93 5/2/17 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 5/2/17 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 5/2/17 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:  Federal Home Loan Bank (FHLB) OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 9/15/93 5/2/17 Page 5 of 17  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 and Certificates of Deposit (CD) will 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. 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 10 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 and no more than 10 percent of the outstanding commercial paper of any single issuer. 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 District’s portfolio. OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 9/15/93 5/2/17 Page 6 of 17 8.07) Money market mutual funds that invest only in Treasury securities and repurchase agreements collateralized with Treasury securities, and that meet the further requirements of California Government Code, Section 53601(l). Investments in money market mutual funds are limited to 10 percent of the District's portfolio. 8.08) The San Diego County Treasurer’s Pooled Money Fund, which is a County managed investment pool, may be used by the Otay Water District to invest excess funds. There is no percentage limitation of the portfolio which can be invested in this category. 8.09) Under the provisions of California Government Code 53601.6, the Otay Water District shall not invest any funds covered by this Investment Policy in inverse floaters, range notes, interest-only strips derived from mortgage pools, or any investment that may result in a zero interest accrual if held to maturity. Also, the borrowing of funds for investment purposes, known as leveraging, is prohibited. 9.0: INVESTMENT POOLS/MUTUAL FUNDS A thorough investigation of the pool/fund is required prior to investing, and on a continual basis. There shall be a questionnaire developed which will answer the following general questions:  A description of eligible investment securities, and a written statement of investment policy and objectives.  A description of interest calculations and how it is distributed, and how gains and losses are treated.  A description of how the securities are safeguarded (including the settlement processes), and how often the securities are priced and the program audited.  A description of who may invest in the program, how often, and what size deposits and withdrawals are allowed.  A schedule for receiving statements and portfolio listings.  Are reserves, retained earnings, etc., utilized by the pool/fund?  A fee schedule, and when and how is it assessed. OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 9/15/93 5/2/17 Page 7 of 17  Is the pool/fund eligible for bond proceeds and/or will it accept such proceeds? 10.0 COLLATERALIZATION Collateralization will be required on certificates of deposit exceeding the $250,000 FDIC insured maximum. In order to anticipate market changes and provide a level of security for all funds, the collateralization level will be 102% of market value of principal and accrued interest. Collateral will always be held by an independent third party with whom the entity has a current custodial agreement. A clearly marked evidence of ownership (safekeeping receipt) must be supplied to the entity and retained. The right of collateral substitution is granted. 11.0: SAFEKEEPING AND CUSTODY All security transactions entered into by the Otay Water District shall be conducted on a delivery-versus-payment (DVP) basis. Securities will be held by a third party custodian designated by the District and evidenced by safekeeping receipts. 12.0: DIVERSIFICATION The Otay Water District will diversify its investments by security type and institution, with limitations on the total amounts invested in each security type as detailed in Paragraph 8.0, above, so as to reduce overall portfolio risks while attaining benchmark average rate of return. With the exception of U.S. Treasury securities, government agencies, and authorized pools, no more than 50% of the District’s total investment portfolio will be invested with a single financial institution. 13.0: MAXIMUM MATURITIES To the extent possible, the Otay Water District will attempt to match its investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the District will not directly invest in securities maturing more than five years from the settlement date of the purchase. However, for time deposits with banks or savings and loan associations, investment maturities will not exceed two years. Investments in commercial paper will be restricted to 270 days. OTAY WATER DISTRICT BOARD OF DIRECTORS POLICY Subject Policy Number Date Adopted Date Revised INVESTMENT POLICY 27 9/15/93 5/2/17 Page 8 of 17 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 5/2/17 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 5/2/17 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 5/2/17 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 5/2/17 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, currently up to $100,000 per deposit. 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 5/2/17 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 5/2/17 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 5/2/17 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 5/2/17 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 5/2/17 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 2, 2018 SUBMITTED BY: Kevin Koeppen, Assistant Chief of Finance PROJECT: DIV. NO. All APPROVED BY: Joseph R. Beachem, Chief Financial Officer Mark Watton, General Manager SUBJECT: Communicate to the Board a Lower Cost Strategy for Funding CalPERs GENERAL MANAGER’S RECOMMENDATION: This is an informational item only. COMMITTEE ACTION: Please see Attachment A. PURPOSE: Communicate to the Board a lower cost strategy for funding CalPERs. BACKGROUND: In an effort to reduce the impact on rates for the cost of funding the CalPERs unfunded liability, staff is examining the impact of using reserves to fund a portion of the CalPERs unfunded liability. CalPERS would be funded using reserves that are currently designated by the Board to be used to fund CIP projects. The CIP projects would then be funded by reserves and the issuance of additional debt. This would effectively switch the highest cost debt for a much lower cost debt, potentially saving the ratepayers up to $15.3 million. The District is a part of the CalPERS Retirement System. The total liability as of June 30, 2016 is $121.8 million. The unfunded portion of this liability is $48.1 million. The estimate of the unfunded liability rolled forward to June 30, 2018 is $49.2 million, not taking into account the CalPERS approved reduction in the discount rate from 7.375% to 7.0%. The unfunded liability is based on the District’s contractual obligation and the District is unable to legally modify past pension terms to reduce the liability (Government Code section 7522.02-4(c)1). While the historical obligation cannot be reduced, steps have been taken to reduce future exposure to pension costs. In 2013, the District’s pension benefit was significantly reduced by the California Public Employees’ Pension Reform Act of 2013(PEPRA) from 2.7% at 55 years of age to 2.0% at 62 years of age for employees hired into CalPERS on or after January 1, 2013. The payments to amortize the unfunded portion of the liability by CalPERS is calculated at a rate of 7.375%, and will be reduced over the next two years to 7%. This debt, along with the OPEB debt, are the highest interest rate debt the District holds. It is anticipated that the CIP tax-exempt debt would be at a rate approximately half the 7% rate in April, 2018. The less CalPERS debt the District has the greater the savings to the ratepayers. However, the amount of debt to be issued is limited by the CIP projects that the District is building over the next three years. Staff anticipates that not all of the CalPERS debt can be paid off using this strategy alone. A second complementary strategy to fund the CalPERS debt is related to the OPEB plan. Just like the CalPERS plan, the OPEB plan has a portion of the liability that is not funded. However the OPEB fund is in a very strong position and will be fully funded in 2021. A significant reason for this strong position is that the District has not drawn on the OPEB fund to pay the OPEB benefits. The District has been funding the retiree benefits from reserves in order to improve the funding levels and eliminate the unfunded liability. When the OPEB plan is fully funded the benefits will begin to be paid from the OPEB trust. When this happens in 2021, staff is recommending that the general funds currently funding the OPEB benefits, be shifted to reduce the PERS liability. Through the shifting of these funds the District is able to reduce the high cost PERS debt at a faster rate. The CalPERS debt is made up of seventeen different layers of debt which can generally be paid off in any order. The District will identify those layers of debt to pay off first that will provide the greatest cash flow benefit. Addressing Potential Concerns Stock Market Fluctuations: The potential interest savings described are based on CalPERS achieving an investment rate at least equal to the discount rate (7%). The CalPERS benefits have a long-term time horizon. With a long-term time horizon, equities are a sound investment as they will recover from short-term volatility. When the District funds the CalPERS plan, those funds will be placed into the CalPERS portfolio which is made up of 44% global equities. The long- term nature of the CalPERS benefits is why this level of equities investment is appropriate. Some may feel uncomfortable with this level of equity, but again, the time horizon of the payments makes equities a sound investment for this long-term time horizon. CalPERS also currently amortizes investment gains and losses over 30 years, but amortizes assumption changes (such as the reduction from 7.735% discount rate to 7.0% discount rate) over 20 years. Beginning in 2021, all new amortization bases will be amortized over 20 years. While this is a positive for getting credit for investment gains, it will now shorten the amortization of investment losses from 30 years to 20 years. Debt Levels: Rating agencies evaluate the financial strength of the District. One of the factors they look at is the level of debt. Debt is measured as a ratio against asset values. The CWA is at a debt-to- plant of 60%. Other neighboring agencies have debt-to-plant ratios from 0% to 61%. Excluding agencies with no outstanding debt, the average debt-to-plant ratio is 27%. The District is currently considered to have a moderate level of debt, with a debt-to-plant ratio of 22%. Every $5.0 million of debt issued equates to a 1.1% increase in the District’s debt-to-plant ratio. If the District were to issue $30.0 million of debt, its debt-to-plant ratio would be approximately 28%. The District’s long-term debt load is an important factor and will be a part of the analysis that will be performed in the next few months. A financial advisor is being hired to assist in the evaluation of the District’s debt load and the advisability of this issuance. The sewer side of the District currently has no outstanding debt issuances. The proposed debt of $5.0 million for sewer improvements would put the sewer debt-to-plant ratio at 21%, which is considered moderate. Future Increases in the Liability: The current CalPERS liability discussed in this report doesn’t include the expected increase in the unfunded liability from the change in the discount rate from 7.375% to 7.0%. It also does not include the benefit of the CalPERS rate of return of 11.2% in 2016-17 compared to the 7.375% discount rate. Additional future changes in the CalPERS liability will occur as a result of changes in a number of actuarial assumptions, such as longevity or retirement ages. If future changes negatively affect the liability, those changes would be independent of the improvements in the funding being recommended here. Next Steps Staff will hire a financial advisor on this bond issuance and consider the various complexities of this plan. Alternatives will be considered and an evaluation will be performed. One consideration in this evaluation is the long-term need for debt. A recommendation will then be brought to the Board with the appropriate resolutions needed to move the project forward. Conclusion Due to the complexity of this debt issuance with its connection to the funding of CalPERS, the recommendation will not be finalized until a financial advisor has been hired and reviews the recommendation. Staff is expecting to incorporate a funding strategy into the upcoming proposed FY2019 budget recommendation. The savings are anticipated to lower the projected rate increases by up to 1.2% for water customers and 1.3% for sewer customers. FISCAL IMPACT: Joe Beachem, Chief Financial Officer This is an informational item only. STRATEGIC GOAL: The District ensures its continued financial health through sound policies and procedures. LEGAL IMPACT: None. Attachments: A) Committee Action B) Presentation ATTACHMENT A SUBJECT/PROJECT: Communicate to the Board a Lower Cost Strategy for Funding CalPERs COMMITTEE ACTION: This is an informational item only. NOTE: The “Committee Action” is written in anticipation of the Committee moving the item forward for board approval. This report will be sent to the Board as a committee approved item, or modified to reflect any discussion or changes as directed from the committee prior to presentation to the full board. CalPERS Funding Alternative Funding Solutions May 2, 2018 Background Overview of the District’s Pension Status Funding Options Recommendation Impact Questions 2 Overview –(Figures as of June 30, 2016) $48.1 million unfunded liability $46.3 million – Water $ 1.8 million – Sewer Funded percentage as of June 30, 2016: 60.5% Status Quo 100% funded in FY2041 Government Code section 7522.02-4(c)1 eliminated ability to reduce the benefit for individuals employed prior to January 1, 2013 PEPRA – Reduced benefit for new PERS members hired on or after January 1, 2013 % Funded Year 75% 2026 85% 2032 100% 2041 3 Savings Matrix 75% Funding Level (Status Quo 75% funded in 7 years) No additional funding needed 85% Funding Level (Status Quo 85% funded in 2032 = 13 years) 100% Funding Level Years to Achieve CIP Debt Funding PV of Savings Annual Rate Savings 10 $7.0 Million $4.6 Million 0.2% Years to Achieve CIP Debt Funding PV of Savings Annual Rate Savings 10 $36.0 Million $17.0 Million 1.3% 15 $30.5 Million $15.3 Million 1.2% 20 $15.0 Million $6.6 Million 0.6% Without shifting of $1.2 M of OPEB funding beginning 2021, and debt funding in 2019.4 Maximum Debt Scenario Water Transfer $30 million of unrestricted water reserves to CalPERs Water issues $30 million of debt to fund water CIP Based on 3-year CIP plan Sewer Transfer $1.8 million of unrestricted sewer reserves to CalPERS Based on UAL and 3-year CIP Plan 5 Water Impact $30 million payment •$15.3 million net present value savings over 30 years •$700,000 average annual savings over the next 6 years •1.2% benefit to rates •80% funded after payment •100% funded in 15 years 6 Sewer Impact $1.8 million payment •$437,000 net present value savings over 30 years •$40,000 average annual savings over the next 6 years •1.3% benefit to rates •100% funded and eliminates the UAL 7 Concerns Stock Market Fluctuations Long-term horizon Debt Levels Remain above the 150x debt coverage target Future Liability Increases/CalPERs assumption modification 8 Next Steps Financial Advisor Incorporate Advised Options into the FY 2019 Budget 9 Questions 10 STAFF REPORT TYPE MEETING: Regular Meeting MEETING DATE: May 2, 2018 SUBMITTED BY: Mark Watton General Manager PROJECT: DIV. NO. All APPROVED BY: Joseph R. Beachem, Chief Financial Officer Mark Watton, General Manager SUBJECT: Informational Item regarding the transfer of the San Miguel Fire training site to the County of San Diego for use by the County Fire Authority GENERAL MANAGER’S RECOMMENDATION: That the District terminate its lease with the San Miguel Consolidated Fire Protection District, enter into a new lease with the County of San Diego, and transfer ownership of the improvements on the leased property to the County of San Diego, and further that the Board authorize the General Manager to enter into the following agreements to effectuate this transfer: The Lease Cancellation and Termination Agreement between the Otay Water District and San Miguel Consolidated Fire Protection District, and thereafter the Lease Agreement between Otay Water District and the County of San Diego. COMMITTEE ACTION: Please see Attachment A. PURPOSE: To obtain Board authorization to terminate the District’s lease with the San Miguel Consolidated Fire Protection District(“San Miguel”), enter into a new lease with the County of San Diego (“County Lease”) on the same terms as the lease with San Miguel, and transfer ownership of the improvements on the leased property to the County of San Diego (“County”). ANALYSIS: Otay Water District is the owner in fee simple of real property located at 11880 Campo Road, within the County of San Diego, California. In or about 2007, San Miguel desired to lease approximately 2.73 acres of this property to construct and operate a regional training center which included a number of improvements to the land. On or about December 21, 2007, the District entered into a Ground Lease and Joint Use Agreement with San Miguel, under which the District leased the real property to construct a regional training center and conduct training programs. All costs associated with the construction of the improvements and their subsequent maintenance and operation were borne by San Miguel, including taxes. Pursuant to the Lease, San Miguel owned all the improvements, which it constructed. The initial term of the Lease was thirty (30) years, with an optional term of twenty (20) years. The rent for the initial term was $10 per year. The rent for the entire initial term ($300) was paid in full at the commencement of the Lease. The Lease was amended in or about May 2011, to provide for the Regional Training Center to comply with the County of San Diego’s storm water requirements. The Lease was amended again in June 21, 2012. San Miguel and the District now desire to terminate the Lease pursuant to its terms and conditions. The primary purpose of this termination is to facilitate the transfer of the lease of the property, including all improvements, and facilities constructed thereon, to the County under terms substantially similar to the terms of the former San Miguel lease. On March 15, 2018, San Miguel provided General Manager Watton with a letter confirming that all the improvements shall remain on the property including approximately 60,000 square feet of concrete, six fire hydrants, a 2' trench drain, 3' wide drainage ditch, retaining walls, 3' concrete ribbon gutter, concrete swale, 10,000 gallon commercial draughting pit, battery sand-oil interceptor, confined space prop, depressed prop for live fire, highway overpass prop, electrical service and back flow, plus all fixtures permanently attached to the Premises. San Miguel has agreed to execute a Lease Cancellation and Termination Agreement with the District; but, to date, it has not been executed. As with the prior lease, the County is solely responsible for the operations and maintenance of the facilities and improvements. At the commencement of the County Lease, the District will convey ownership of the improvements described above to the County. The District does not bear the financial risk associated with any operating costs or capital expenditures. Either party may cancel the lease upon written notice, pursuant to the timelines contained in the agreement. The County intends to use the leased premises for fire and emergency services training programs and services for the County Fire Authority. The initial term of the County Lease is three hundred and sixty (360) months, and the County has the option to extend the term for an additional two hundred forty (240) month period upon three hundred sixty five (365) days' prior written notice to the District. The rent for the term of the County Lease is one Dollar ($1.00). District Options and Legal Obligations The District has the option of not leasing the land to the County, however, this lease is in the best interests of the District, and there is no reason to deny the County the ability to maintain, operate, and improve this existing facility. There are no additional legal obligations created by transferring this Lease from San Miguel to the County. The District remains responsible for the existing access road from Highway 94 to the site; however, pursuant to the Lease, the District and the County are each responsible for 50% of any and all future maintenance and/or repair for this access road during the lease; this effectively reduces the District’s obligation. The County is responsible for all utilities associated with the Lease. The District is responsible for its own, and its agents (contractors, licenses, etc.) acts, omissions, or negligence which occur on the subject premises. Operating Arrangement Facility Lease This lease, like the former lease with San Miguel, is a facility lease, where the land is leased to the County who provides site maintenance, site operations, and overall facilities management services. The purpose of this lease is not financial gain. The rent is $1.00 for the term of the agreement. This is substantially similar to the terms of the former San Miguel lease. The County is obligated to fund required capital improvements, operating expense, and reserve for any ongoing capital improvements. As such, the financial risk is borne by the lessee. FISCAL IMPACT: Joe Beachem, Chief Financial Officer As a result of the termination of the San Miguel lease and the creation of the new lease with the County there is no expectation of any significant fiscal change impacting the District. The sole financial obligation of the District relating to this lease concerns the existing access road from Highway 94. The District and the County are each responsible for 50% of any and all future maintenance and/or repair for this access road during the lease. STRATEGIC GOAL: None. LEGAL IMPACT: There is no particular legal impact warranting special attention. The primary purpose of this lease is to transfer the operation and responsibility for the fire training facilities previously built and operated by San Miguel, to the County for use by the County Fire Authority, with little to no substantive change in the rights or obligations of the District. The lease is fairly standard, assigning indemnification, liability, and related obligations in a standard and unobjectionable fashion. Attachments: A) Committee Action B) San Miguel Fire Lease Agreement, dated December 21, 2007 C) First Amendment to San Miguel Fire Lease Agreement, dated May 2011 D) Second Amendment to San Miguel Fire Lease Agreement, dated June 21, 2012 E) Lease Cancellation and Termination Agreement between the District and San Miguel F) Letter from Fire Chief Brainard to General Manager Watton dated March 15, 2018 G) Lease Agreement between Otay Water District and the County of San Diego ATTACHMENT A SUBJECT/PROJECT: Informational Item regarding the transfer of the San Miguel Fire training site to the County of San Diego for use by the County Fire Authority COMMITTEE ACTION: The Finance, Administration, and Comunications Committee (Committee) reviewed this item at a meeting held on April 17, 2018. The Committee supported Staff’s recommendation. NOTE: The “Committee Action” is written in anticipation of the Committee moving the item forward for Board approval. This report will be sent to the Board as a Committee approved item, or modified to reflect any discussion or changes as directed from the Committee prior to presentation to the full Board. 1 AMENDMENT TO AGREEMENT BETWEEN THE OTAY WATER DISTRICT AND THE SAN MIGUEL FIRE PROTECTION DISTRICT FOR A REGIONAL TRAINING CENTER This Amendment to the Agreement (“Amendment”), made this __ day of [month], 2011, by and between the OTAY WATER DISTRICT, a municipal water district, formed and existing pursuant to California Municipal Water District Act of 1911, as amended (“DISTRICT”), and the SAN MIGUEL FIRE PROTECTION DISTRICT, a consolidated fire protection district established pursuant to Section 13812 of the Health and Safety Code and the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000, commencing with Section 56000 of Title 5 of the Government Code (“SAN MIGUEL”), with reference to the following facts which are acknowledged by each party as true and correct: RECITALS A. DISTRICT is a municipal water district, formed and existing pursuant to the California Municipal Water District Act of 1911, as amended. B. SAN MIGUEL is a consolidated fire protection district established pursuant to Section 13812 of the Health and Safety Code and the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000, commencing with Section 56000 of Title 5 of the Government Code C. On December 21, 2007, DISTRICT and SAN MIGUEL entered into a ground lease and joint use agreement (“Agreement”), whereby SAN MIGUEL leased certain real property from the DISTRICT pursuant to the terms and conditions of the Agreement (“Leased Property”), including agreeing to undertake certain duties and obligations relating to the Leased Property. D. Subsequent to entering into the Agreement, on or about October 22, 2010, the County of San Diego (“County”) approved Major Use Permit P 09-007 (“MUP”) for SAN MIGUEL in connection with SAN MIGUEL’s use of and construction on the Leased Property. E. The MUP requires the establishment of a maintenance agreement and, accordingly, the County has requested that the DISTRICT, as the owner of the Leased Property, enter into Storm Water Facilities Maintenance Agreement, with Easement and Covenants (L-15514/MUP P09-007) (“Stormwater Agreement”) with the County. F. The Stormwater Agreement imposes additional obligations on the Leased Property related to SAN MIGUEL’s use of and construction on the Leased Property, including, but not limited to, providing the County with a Letter of Credit in the amount of $11,075. G. The Agreement provides for a “Completion Date,” as that date is defined in subsection 3.3 of section 3 of the Agreement, in 2009, which date has passed without the completion of the specified improvements. H. DISTRICT and SAN MIGUEL now desire to amend the Agreement for SAN MIGUEL to assume any and all duties and obligations under the MUP and Stormwater Agreement and to extend the Completion Date of the Agreement, and SAN MIGUEL is willing to amend the Agreement pursuant to the terms and conditions of this Amendment. AMENDMENT 2 NOW, THEREFORE, it is agreed by and between the parties as follows: 1. DISTRICT and SAN MIGUEL agree to amend the Agreement by incorporating by reference County of San Diego Major Use Permit P 09-007 (“MUP”) and Storm Water Facilities Maintenance Agreement, with Easement and Covenants (L-15514/MUP P09-007) (“Stormwater Agreement”), attached hereto as Exhibits “A” and “B” to this Amendment, respectively. SAN MIGUEL expressly assumes any and all obligations and duties of the DISTRICT as set forth in the MUP and Stormwater Agreement and agrees to fully comply with the same. SAN MIGUEL will perform all obligations which otherwise would have been performed by the DISTRICT as required in the MUP and Stormwater Agreement. SAN MIGUEL further agrees to defend, indemnify, and hold harmless the DISTRICT from any and all claims arising from the MUP or Stormwater Agreement, in addition to and as part of SAN MIGUEL’s indemnification obligations under subsection 13.1 of section 13 of the Agreement. 2. DISTRICT and SAN MIGUEL agree to amend the Agreement to extend the “Completion Date,” as set forth in subsection 3.3 of section 3 of the Agreement, to ______, 20__. 3. All other terms of the Agreement remain unchanged. IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be executed the day and year first above written. SAN MIGUEL FIRE PROTECTION DISTRICT By: ____________________________ August F. Ghio, Fire Chief ATTEST: ____________________________ District Recording Secretary APPROVED AS TO FORM: _______________________________ General Counsel OTAY WATER DISTRICT By: ___________________________ Mark Watton, General Manager ATTEST: _______________________________ Susan Cruz, District Secretary APPROVED AS TO FORM: _______________________________ General Counsel SECOND AMENDMENT TO GROUND LEASE AND JOINT USE AGREEMENT BETWEEN OTAY WATER DISTRICT AND SAN MIGUEL CONSOLIDATED FIRE PROTECTION DISTRICT FOR REGIONAL TRAINING CENTER This Second Amendment ("Amendment") to the original Ground Lease and Joint Use Agreement is made and entered into as of the 21 §!-day of Ut.«'' V' , 2012 and is effective as of April4, 2012, by and between OTAY WATER DISTRICT ("Otay"), and SAN MIGUEL CONSOLIDATED FIRE PROTECTION DISTRICT ("San Miguel"). A. District and San Miguel entered into that certain Ground Lease and Joint Use Agreement dated December 21 , 2007 (the "Lease"), under which Otay leased certain real property to San Miguel for the construction and operation of a regional training center (the "Training Center''). B. In May 2011 , Otay and San Miguel amended the Lease with regard to County of San Diego stormwater requirements. C. Otay desires to construct and/or install facilities at the Training Center and to properly address such improvements and future improvements in the Lease. D. Otay and San Miguel desire to enter into this Amendment to amend certain specific terms and conditions of the Lease as indicated below. E. All terms in this Amendment shall have the same meaning as provided in the Lease unless otherwise noted . NOW, THEREFORE, in consideration of the foregoing and the mutual promises and covenants hereinafter contained , the parties agree as follows : 1. Section 3. 7 is hereby added to the Lease as follows: 3.7 Construction of OWD Improvements. Throughout the term of this Lease, OWD may construct and/or install certain improvements on the Premises (the "OWD 1 Improvements"), provided the OWD Improvements do not interfere with the Improvements or San Miguel's use of the Premises. The OWD Improvements shall become a part of and subject to the terms of this Lease upon written notice to and acknowledgment by San Miguel. If construction and/or installation of OWD Improvements coincides with any construction by San Miguel, San Miguel agrees to include the OWD Improvements in its construction contracts upon request by OWD and in compliance with California public contracting laws. OWD agrees to provide sufficient funding to San Miguel to cover the cost of such OWD Improvements. 2. Section 4.5 is hereby added to the Lease as follows: 4.5 Use of OWD Improvements. OWD and San Miguel agree that San Miguel shall be allowed to make use of the OWD Improvements in the following manner: a. Reserved Use. San Miguel staff, volunteers, employees, agents or invitees may reserve the use of any OWD Improvements during hours of non-operation by OWD, at no charge, upon the conditions agreed upon by San Miguel and OWD. b. Shared Use. San Miguel staff, volunteers, employees, agents or invitees shall have access to and be able to use the OWD Improvements at any time upon reasonable notice of not less than 24 hours to OWD provided said use does not conflict with planned use by OWD. c. Indemnification for San Miguel Use. San Miguel shall, to the fullest extent permitted by law, hold harmless, protect, defend (with attorneys approved by OWD) and indemnify OWD, its Board of Directors, and each member thereof, its officers, agents, employees, representatives, and their successors and assigns, from and against any and all losses, liabilities, claims, suit damage, expenses and costs including reasonable attorney's fees and costs, and expert costs and investigation expenses ("Claims"), which arise out of or are in any way connected to San Miguel's use of the OWD Improvements under this Lease or any negligent or wrongful act or omission by San Miguel, its officers, employees, representatives, subcontractors, or agents regardless of whether or not such claim, loss or liability is caused in 2 part by a party indemnified hereunder. San Miguel shall have no obligation, however, to defend or indemnify OWD if it is determined by a court of competent jurisdiction that such Claim was caused by the sole negligence or willful misconduct of OWD. 3. Section 7.3 is hereby added to the Lease as follows: 7.3 Ownership of OWD Improvements. All OWD Improvements constructed or installed on the Premises by OWD shall be and remain the property of OWD. San Miguel shall have no right to waste the OWD Improvements, or to destroy, demolish or remove any OWD Improvements except as approved by OWD pursuant to a written amendment to this Lease. San Miguel agrees and acknowledges that it shall have no right, title, or claim in the OWD Improvements and that it shall not allow any liens, encumbrances, or claims other than those expressly allowed by OWD. 4. Section 9.1 of the Lease shall be amended and replaced with the following: 9.1 Maintenance and Repair. OWD places prime importance on quality maintenance to ensure the safety and well being of its staff, visitors and volunteers and any other person using the Improvements or OWD Improvements and/or participating in any Training Programs. Except as otherwise provided in this Lease, San Miguel assumes full responsibility for the construction, operation and maintenance of the Improvements, and maintenance of the OWD Improvements, without any expense to OWD, and agrees to perform all repairs and replacements necessary to maintain and preserve the Improvements, the OWD Improvements and the premises in a clean and safe condition reasonably satisfactory to OWD and in compliance with all applicable laws. Normal wear and tear of the Improvements and the OWD Improvements will be acceptable to OWD assuming San Miguel regularly constructs and performs all necessary repairs to maintain the Improvements and OWD Improvements in first- class condition, similar to their condition on the date the Improvements and OWD Improvements are accepted from the contractor. In addition, San Miguel shall keep the 3 premises and the Improvements and OWD Improvements free from all graffiti and any accumulation of debris or waste material. 5. The parties agree that all terms and cond itions of the Lease not modified or amended by this Amendment, including without limitation all indemnity and insurance requirements, are and shall remain in full force and effect. 6. This Amendment is subject to the venue, choice of law and interpretation provisions of the Lease. IN WITNESS WHEREOF, the parties have caused this Amendment to the Lease to be executed as of the day and year first above written. OTAY WATER DISTRICT By: lid tdtiJV /Mafi<Watton Its: Gen,ral Jv1anager Date: &!]A /Z!?..'k I I Appr:?!orm: By: -~~----------------­General Counsel 4 SAN MIGUEL CONSOLIDATED FIRE PROTECTION DISTRICT By A~ Its: Fire Chief Date: Page 1 of 5 LEASE CANCELLATION AND TERMINATION AGREEMENT This Lease Cancellation and Termination Agreement (“Agreement”) is entered into as of ____________________ (“Effective Date”), by and between Otay Water District, a municipal water district, as landlord (“District”), and San Miguel Consolidated Fire Protection District, a consolidated fire district, as tenant (“San Miguel”). District and San Miguel are collectively referred to herein as the "Parties." RECITALS A. On or about December 21, 2007, the District entered into a Ground Lease and Joint Use Agreement with San Miguel (“Lease”), under which the District leased certain real property (“Property”) to San Miguel for the purpose of constructing, developing and operating thereon a state-of-the-art regional training center that included certain Improvements, and to offer certain Training Programs and services as described in the original Lease and exhibits thereto, and any subsequent Amendments. B. In or about May 2011, the District and San Miguel entered into an Amendment to Agreement between the Otay Water District and the San Miguel Fire Protection District for a Regional Training Center to comply with the County of San Diego’s storm water requirements. C. On or about June 21, 2012, the Parties entered into a Second Amendment to Ground Lease and Joint Use Agreement, which amended portions of the Lease. D. Any reference to the Lease within this Agreement incorporates any Amendments relating thereto. E. San Miguel desires to terminate the Lease and the District desires to cancel the Lease pursuant to the terms and conditions specified in this Agreement. E. This Agreement is entered into pursuant to Water Code sections 35405 and 35406 because the conveyance is in the public interest and the cancellation and termination of the Lease will enable The District to recover possession and access of the Property and Improvements and make constructive use of the Property. AGREEMENT NOW, THEREFORE, for valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the District and San Miguel agree as follows: 1. Lease Modification. The term of the Lease shall expire and shall be deemed terminated and cancelled effective on [insert date], 2018 (“Expiration Date”). Except as modified herein, the Lease is unmodified and remains in full force and effect. 2. Lease Termination and Termination Payment. Notwithstanding the foregoing, if, on or before the Expiration Date, San Miguel vacates the Property and leaves such Property and Improvements in reasonably good condition and repair and otherwise in such condition as is required under Paragraph 4 below, and under the Lease with respect to the surrender of the Page 2 of 5 Property and Improvements following a termination of the Lease then, as of the date that San Miguel so vacates the Property (such date being the “Termination Date”), (i) the Lease shall be deemed terminated and cancelled with the same effect as if such date were the normal expiration date of the Lease; (ii) San Miguel shall pay or cause to be paid all rent to the District and any and all utility charges that are due on or before the Termination Date; (iii) neither party shall have any claim against the other, and each party releases the other from any and all claims, liabilities, damages, or actions of any kind whatsoever arising out of or pursuant to the Lease or San Miguel’s use or occupancy of the Property; and (iv) San Miguel shall remove all personal property from the Property not qualifying as an Improvement, as defined in the Lease or exhibits thereto. Notwithstanding any provision in the Lease or in this Agreement, if for any reason San Miguel fails to perform any obligation hereunder or under the Lease, including, but not limited to, San Miguel’s obligation to vacate the Property and to leave such Property and Improvements on or before the Expiration Date in reasonably good condition and repair and otherwise in such condition as is required under Paragraph 4 below, then San Miguel hereby agrees that the Lease remains in full force and effect and is responsible for all payments of rent as if this Agreement had not been entered into. 3. Compliance with Obligations. San Miguel shall be responsible for all its obligations under the Lease through and including the Termination Date including, but not limited to, San Miguel’s obligation to pay monthly rent, additional rent, utility charges, and all other amounts and charges owing under the Lease. 4. Condition of Property. On or before the Termination Date, San Miguel shall remove all of its personal property; repair all damage to the Property and/or the Improvements; vacate the Property and leave such Property and Improvements in reasonably good condition and repair and otherwise in such condition as is required under the Lease with respect to surrender of the Property and Improvements at the end of the term of such Lease; and deliver the keys to the Property to the District. 5. Mutual Release. By this Agreement, effective on the Termination Date and as long as neither party shall be in default under its obligations hereunder, each party hereto releases the other party hereto from all claims, demands, damages, rights, liabilities, and causes of action of any nature whatsoever, whether at law or equity, known or unknown, suspected or unsuspected, which are related or in any manner are incidental to the Lease or the Property and which first arise out of transactions and occurrences from and after the Termination Date. Each party waives and relinquishes any right or benefit which it has or may have under applicable law regarding waiver of unknown claims to the full extent that it may lawfully waive such rights and benefits. In connection with such waiver and relinquishment, each party acknowledges that it is aware that it or its attorneys, accountants, or agents may hereafter discover facts in addition to or different from those which it now knows or believes to exist with respect to the subject matter of this Agreement or the other party hereto, but that it is such party’s intention hereby to fully, finally, and forever settle and release all of the claims, disputes, and differences, known or unknown, suspected or unsuspected, which now exist or may exist hereafter between each party with regard to the Lease or the Property. This Agreement shall be and remain in effect as a full and complete release notwithstanding the discovery or existence of any such additional or different facts. Notwithstanding the foregoing to the contrary, this Mutual Release is not intended to release or offset actions by either party for claims arising as a result of (i) a breach of the Lease and occurring Page 3 of 5 on or before the Termination Date; (ii) a breach of this Agreement; or (iii) transactions or occurrences on or before the Termination Date. 6. Indemnity. To the fullest extent permitted by law, the District shall not be liable for, and San Miguel shall defend and indemnify the District and its elected officials, officers, agents, employees, and volunteers (collectively “the District Parties”), against any and all claims, deductibles, self-insured retentions, demands, liability, judgments, awards, fines, mechanics’ liens or other liens, labor disputes, losses, damages, expenses, charges or costs of any kind or character, including attorneys’ fees and court costs (collectively “Claims”), which arise out of or are in any way connected to this Agreement or the Lease, whether arising either directly or indirectly from any act, error, omission, or negligence of San Miguel or its officers, employees, agents, contractors, licensees, or servants including, without limitation, Claims caused by the sole passive negligent act or the concurrent negligent act, error or omission, whether active or passive, of the District Parties. San Miguel shall have no obligation, however, to defend or indemnify the District Parties from a Claim if it is determined by a court of competent jurisdiction that the Claim was caused by the sole active negligent act or willful misconduct of the District Parties. 7. Knowing Release. In executing this Agreement, each party hereto acknowledges that they have consulted with and received advice of counsel and that the parties have executed this Agreement after independent investigation and without fraud, duress, or undue influence. 8. Authority of San Miguel. San Miguel represents and warrants that (i) it is the owner and holder of the San Miguel interest in the Lease and that it has the power, right, and authority to execute this Agreement and to carry out the intent hereof; (ii) the execution and delivery of this Agreement shall not violate or contravene any agreement, contract, security agreement, lease, or indenture to which San Miguel is a party or by which it is bound or requires the consent of any party to any of the foregoing; and (iii) the Property, including all improvements and betterments thereto, is unencumbered, free of any security interests, liens, chattel mortgages, leases, lease purchase agreements, or any other security or financing devices and all such installations have been fully paid for. 9. Attorneys’ Fees. If any party initiates legal proceedings to enforce its rights under this Agreement, the substantially prevailing party shall be entitled to reimbursement of its reasonable attorneys’ fees, costs, expenses, and disbursements from the other party. 10. Entire Agreement. This Agreement together with all exhibits attached to this Agreement and other agreements expressly referred to in this Agreement, constitutes the entire agreement between San Miguel and the District with respect to the subject matter contained in this Agreement. All prior or contemporaneous agreements, understandings, representations, warranties and statements, oral or written, are superseded. 11. Further Assurances. San Miguel and the District shall perform any further acts and execute and deliver any additional documents and instruments that may be reasonably required to carry out the provisions of this Agreement and the intentions of San Miguel and the District. 12. Governing Law. This Agreement shall be governed, interpreted, construed and enforced in accordance with the laws of the State of California. Page 4 of 5 13. Construction. The captions and section headings used in this Agreement are inserted for convenience only and are not intended to define, limit or affect the construction or interpretation of any term or provision of this Agreement. Whenever required by the context of this Agreement, the singular shall include the plural and vice versa. This Agreement shall not be construed as if it had been prepared by San Miguel or the District, but rather as if San Miguel and the District had jointly prepared this Agreement. 14. Modification, Waiver, Amendment. No modification, waiver, amendment or discharge of this Agreement shall be valid unless the modification, waiver, amendment or discharge is in writing and signed by San Miguel and the District. 15. Notices. All notices or other communications required or permitted under this Agreement shall be in writing, and shall be personally delivered by reputable overnight carrier, sent by certified mail, postage prepaid, return receipt requested, or sent by telecopy or e-mail, and shall be deemed received upon the earlier of (a) if personally delivered or delivered by overnight courier, the date of delivery to the address of the person to receive the notice, (b) if mailed, two (2) business days after the date of posting by the United States Postal Service, (c) if given by telecopy or e-mail, when sent. Any notice, request, demand, direction or other communication sent by telecopy or e-mail must be confirmed within forty-eight (48) hours by letter mailed or delivered in accordance with this section. If to San Miguel: _______________________________ ________________________________ ________________________________ _______________________ If to the District: Otay Water District 2554 Sweetwater Springs Boulevard Spring Valley, California 91978 Attention: General Manager Any notice of change of address shall be given by written notice in the manner detailed in this section. Rejection or other refusal to accept or the inability to deliver because of changed address of which no notice was given shall be deemed to constitute receipt of the notice, demand, request or communication sent. 16. Severability. If any term, provision, covenant or condition of this Agreement is held to be invalid, void or otherwise unenforceable, to any extent, by any court of competent jurisdiction, the remainder of this Agreement shall not be affected, and each term, provision, covenant or condition of this Agreement shall be valid and enforceable to the fullest extent permitted by law. 17. Successors. All terms of this Agreement shall be binding upon, inure to the benefit of, and be enforceable by San Miguel and the District and their respective heirs, legal representatives, successors, and assigns. 18. Waiver. The waiver by one party of the performance of any term, provision, covenant or condition shall not invalidate this Agreement, nor shall it be considered as a waiver Page 5 of 5 by the party of any other term, provision, covenant or condition. Delay by any party in pursuing any remedy or in insisting upon full performance for any breach or failure of any term, provision, covenant or condition shall not prevent the party from later pursuing remedies or insisting upon full performance for the same or any similar breach or failure. SIGNATURES This Agreement shall be effective as of the date of its approval by San Miguel. SAN MIGUEL: San Miguel Consolidated Fire Protection District, a consolidated fire protection district Date: __________________ By: ______________________________ August F. Ghio, Fire Chief APPROVED AS TO FORM: _______________________________ General Counsel DISTRICT: Otay Water District, a municipal water district Date: __________________ By: _________________________________ Mark Watton, General Manager APPROVED AS TO FORM: __________________________________ General Counsel