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HomeMy WebLinkAbout02-07-24 Board Packet1 OTAY WATER DISTRICT AND OTAY WATER DISTRICT FINANCING AUTHORITY BOARD OF DIRECTORS MEETING 2554 SWEETWATER SPRINGS BOULEVARD SPRING VALLEY, CALIFORNIA WEDNESDAY FEBRUARY 7, 2024 3:30 P.M. AGENDA 1.ROLL CALL 2.PLEDGE OF ALLEGIANCE 3.APPROVAL OF AGENDA 4.PUBLIC PARTICIPATION – OPPORTUNITY FOR MEMBERS OF THE PUBLIC TO SPEAK TO THE BOARD ON ANY SUBJECT MATTER WITHIN THE BOARD’S JURISDICTION INCLUDING AN ITEM ON TODAY’S AGENDA The District’s meeting is live streamed. Information on how to watch and listen to the District’s meeting can be found at this link: https://otaywater.gov/board-of- directors/agenda-and-minutes/board-agenda/ CONSENT CALENDAR 5.ITEMS TO BE ACTED UPON WITHOUT DISCUSSION, UNLESS A REQUEST IS MADE BY A MEMBER OF THE BOARD OR THE PUBLIC TO DISCUSS A PARTICULAR ITEM: a)AWARD A CONTRACT TO E SOURCE COMPANIES, LLC TO ASSIST WITH THE PROCUREMENT OF WATER METERS AND AN AUTOMATED METERING INFRASTRUCTURE SOLUTION IN AN AMOUNT NOT-TO- EXCEED $126,240 b)ADOPT RESOLUTION NO. 4438 FOR THE TONY TALIA SEWER ANNEX- ATION, 2067 VISTA HERMOSA WAY, EL CAJON, CA 92019, APN: 517- 112-20-00 TO THE OTAY WATER DISTRICT SEWER IMPROVEMENT DISTRICT ID NO. 18 2 c)AUTHORIZE A PURCHASE ORDER TO MODERN CUSTOM FABRICA- TION, INC. FOR THE PURCHASE OF A PRESSURE VESSEL FOR THE ROLLING HILLS HYDROPNEUMATIC PUMP STATION IN AN AMOUNT NOT-TO-EXCEED $270,000 (P2663) d)AWARD AN ANNUAL AS-NEEDED PAVING SERVICES AGREEMENT TO KIRK PAVING, INC. IN AN AMOUNT NOT-TO-EXCEED $250,000, FOR THE INITIAL FISCAL YEAR 2025 TERM, PLUS FOUR (4) ONE-YEAR OP- TION RENEWAL TERMS, FOR A TOTAL OF $1,250,000 ACTION ITEMS 6.BOARD a)AWARD A PROFESSIONAL ENGINEERING SERVICES AGREEMENT TO CAROLLO TO CONDUCT A PLANNING STUDY OF THE JOINT SWEET- WATER AUTHORITY-OTAY WATER DISTRICT RECYCLED WATER IN- TERTIE PROJECT IN AN AMOUNT NOT-TO-EXCEED $305,470 (SAN- TOS) INFORMATIONAL ITEMS 7.THE FOLLOWING ITEM IS PROVIDED TO THE BOARD FOR INFORMA- TIONAL PURPOSES ONLY. NO ACTION IS REQUIRED ON THE FOLLOWING AGENDA ITEM: a)PRESENTATION OF THE FISCAL YEAR 2023 ACTUARIAL VALUATION OF THE RETIREE HEALTHCARE BENEFITS PERFORMED AS OF JUNE 30, 2023 (FAKHOURI) REPORTS 8.GENERAL MANAGER’S REPORT 9.SAN DIEGO COUNTY WATER AUTHORITY UPDATE 10.DIRECTORS' REPORTS/REQUESTS 11.PRESIDENT’S REPORT/REQUESTS RECESS TO CLOSED SESSION 12.CLOSED SESSION a)CONFERENCE WITH REAL PROPERTY NEGOTIATORS Pursuant to California Government Code §54956.8 3 Property: SALT CREEK GOLF COURSE 525 HUNTE PARWAY CHULAVISTA, CA 91914 Agency negotiator: General Counsel Under negotiation: Disposition of Property RETURN TO OPEN SESSION 13.REPORT ON ANY ACTIONS TAKEN IN CLOSED SESSION. THE BOARD MAY ALSO TAKE ACTION ON ANY ITEMS POSTED IN CLOSED SESSION. OTAY WATER DISTRICT FINANCING AUTHORITY 14.NO MATTERS TO DISCUSS 15.ADJOURNMENT All items appearing on this agenda, whether or not expressly listed for action, may be deliberated and may be subject to action by the Board. The Agenda, and any attachments containing written information, are available at the District’s website at www.otaywater.gov. Written changes to any items to be considered at the open meeting, or to any attachments, will be posted on the District’s website. Copies of the Agenda and all attachments are also available by contacting the District Secretary at (619) 670-2253. If you have any disability which would require accommodation in order to enable you to participate in this meeting, please call the District Secretary at (619) 670-2253 at least 24 hours prior to the meeting. Certification of Posting I certify that on February 1, 2024, I posted a copy of the foregoing agenda near the regular meeting place of the Board of Directors of Otay Water District, said time be- ing at least 72 hours in advance of the regular meeting of the Board of Directors (Gov- ernment Code Section §54954.2). Executed at Spring Valley, California on February 1, 2024. /s/ Tita Ramos-Krogman, District Secretary STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: February 7, 2024 SUBMITTED BY: Andrea Carey, Customer Service Manager PROJECT: DIV. NO. All APPROVED BY: Joseph R. Beachem, Chief Financial Officer Jose Martinez, General Manager SUBJECT: Award a Consulting Services Agreement to E Source Companies, LLC and Authorize the General Manager to Execute an Agreement with E Source Companies, LLC to Assist with the Procurement of Water Meters and an Automated Metering Infrastructure Solution in an Amount Not-to-exceed $126,240 GENERAL MANAGER’S RECOMMENDATION: That the Otay Water District (District) Board of Directors (Board) award a consulting services agreement to E Source Companies, LLC and authorize the General Manager to execute an agreement with E Source Companies, LLC to assist with the procurement of water meters and an automated metering infrastructure solution in an amount not-to-exceed $126,240. COMMITTEE ACTION: See Attachment A. PURPOSE: To obtain Board approval for the General Manager to enter into an agreement with E Source Companies, LLC to assist with the procurement of water meters and an automated metering infrastructure solution in an amount not-to-exceed $126,240. AGENDA ITEM 5a 2 ANALYSIS: From 2005 through 2012, the District conducted meter change-outs for all meters sized 2 inches or smaller. As these meters approach the end of their 20-year lifecycle, the District is preparing to issue a Request for Proposal (RFP) for a comprehensive meter replacement project to include Automated Metering Infrastructure (AMI) of all meters sized 3/4 inch to 2 inches. District staff have completed preliminary research on all major meter manufacturers, including the District’s current meter provider, Master Meter, to examine the latest meter offerings. Given the variety of meter options and available AMI technology, staff believes it is prudent to engage a neutral expert to assist with the evaluation process. The District publicly solicited proposals using Periscope, the District’s online solicitation system. The scope of work requested includes working with staff to define the District’s technical requirements, assisting with the development of the RFP, participating in proposal evaluations, and working with the District on a final meter recommendation. Two proposals were received. A five-person review panel evaluated these proposals, scoring each firm’s experience, qualifications, project approach, and fees (see Attachment B). Firm Fees Total Score E Source Companies, LLC $126,240 94.00 MeterSYS, LLC $149,337 73.60 E Source Companies, LLC received the highest score across all categories and presented the lowest fees. They have extensive experience performing similar services for water districts and cities throughout the country, including many in California. Notable recent meter projects include collaborations with the City of Palo Alto, City of Oceanside, and the City of Long Beach. Reference checks were completed by staff and all references rated their performance as excellent. FISCAL IMPACT: Joseph R. Beachem, Chief Financial Officer The funds for this service are available in the Potable Meter Change Out CIP (P2662). 3 STRATEGIC GOAL: Practice ongoing infrastructure renewal and organizational improvement through planning and increased operational efficiency. LEGAL IMPACT: None. Attachments: Attachment A – Committee Action Attachment B – Evaluation Scores ATTACHMENT A SUBJECT/PROJECT: Award a Consulting Services Agreement to E Source Companies, LLC and Authorize the General Manager to Execute an Agreement with E Source Companies, LLC to assist with the Procurement of Water Meters and an Automated Metering Infrastructure Solution in an Amount Not-to-exceed $126,240 COMMITTEE ACTION: The Finance and Administration Committee (Committee) reviewed this item at a meeting held on January 17, 2024, and the following comments were made: • Staff emphasized the significance of the 20-year lifecycle of the meters and the approximately $29M cost of the CIP. Given the long-term impact, staff concluded that involving a neutral and experienced consultant in the evaluation and selection of the meter provider for the replacement contract is in the best interest of the District and its customers. • The Committee concurred with staff on the importance of ensuring the selection of the best vendor for the CIP, given its size and long-term nature. Therefore, investing in an experienced consultant is advisable. • The Committee inquired about the allocation of the consultant’s time. Staff clarified that E Source Companies, LLC (E Source) included 431 hours in their proposal, categorized for different purposes. However, the specific allocation of these hours among categories is flexible. • The Committee discussed Attachment B, noting the close technical scores, with E Source holding the superior score. In addition to being the most qualified, E Source bid approximately $23,000 less than their competitor. The Committee commended staff for considering the cost and its impact on the ratepayers as part of the process. Following the discussion, the Committee supported staff’s recommendation and presentation to the full board as a consent item. Firm's experience with similar projects Project approach and understanding Qualifications and experience of the personnel assigned to this project Individual Subtotal Technical Score Fee Score Total Score Maximum Points 30 25 30 85 85 15 100 Andrea Carey 26 23 28 77 Jake Vaclavek 30 23 29 82 Jon Chambers 28 24 28 80 Kevin Cameron 28 23 27 78 Kevin Koeppen 27 23 28 78 Andrea Carey 25 20 23 68 Jake Vaclavek 28 22 29 79 Jon Chambers 27 20 28 75 Kevin Cameron 26 21 27 74 Kevin Koeppen 24 20 23 67 Consultant NTE Total Fee E Source Companies, LLC $126,240 MeterSYS, LLC $149,337 15 1 94.00 73.60 Summary of Proposal Scoresheet RFP #FY24-2300-009 Meter Changeout Consulting Services E Source Companies, LLC MeterSYS, LLC 79.00 72.60 Attachment B STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: February 7, 2024 SUBMITTED BY: Kevin Cameron Engineering Manager PROJECT: ANX-23-006 DIV. NO. 5 APPROVED BY: Michael Long, Chief, Engineering Jose Martinez, General Manager SUBJECT: Adopt Resolution No. 4438 for the Tony Talia Sewer Annexation, 2067 Vista Hermosa Way, El Cajon, 92019, APN: 517-112-20-00 to the Otay Water District Sewer Improvement District ID No. 18 GENERAL MANAGER’S RECOMMENDATION: That the Board of Directors (Board) adopt Resolution No. 4438 for the Tony Talia Sewer Annexation, 2067 Vista Hermosa Way, El Cajon, CA 92019, APN: 517-112-20-00 to the Otay Water District Sewer Improvement District ID No. 18 (see Attachment B). COMMITTEE ACTION: Please see Attachment A. PURPOSE: The purpose of the proposed annexation of the property, owned by Tony Talia (“Property Owner”), located at 2067 Vista Hermosa Way, El Cajon, CA 92019, APN: 517-112-20-00 to the Otay Water District Sewer Improvement District ID No. 18 is to make sewer service available to the parcel owned by the Property Owner. ANALYSIS: A written request and Petition signed by the Property Owner has been received for annexation of APN: 517-112-20-00 into Improvement District No. 18 for sewer service. The total acreage to be annexed is 0.58 acres. The parcel is currently within the District's sphere of influence of the District’s Sewer Improvement District No. 18, as shown in Exhibit D. Therefore, annexation of this property to Improvement District No. 18 is required for sewer service. AGENDA ITEM 5b 2 The property currently receives no sewer service and the District’s sewer facilities are located close to the property. This annexation will not create an island. The property is already in the Water Improvement District. FISCAL IMPACT: Joe Beachem, Chief Financial Officer The property owner has paid the District’s annexation processing fee of $999.59 and the sewer annexation fee of $1,450.54 for a total of $2,450.13 deposited into account D1185-090636 and will pay any additional service fees including the water capacity fee as established in the attached Resolution No. 4438. GRANTS/LOANS: Not applicable. STRATEGIC GOAL: This Project supports the District’s Mission statement, “To provide exceptional water and wastewater service to its customers, and to manage District resources in a transparent and fiscally responsible manner” and the General Manager’s Vision, "To be a model water agency by providing stellar service, achieving measurable results, and continuously improving operational practices." LEGAL IMPACT: None. KC/ML:jf C:\OneDrive\Otay Water District\ENG PUBLIC SERVICES - Documents\SAMP WSA ANX\D1185-090636 Sewer Annex 2067 Vista Hermosa Way\Staff Report\BD 02-07-24 Sewer Annexation ID 18-Tony Talia.docx Attachments: Attachment A - Committee Action Attachment B - Resolution No. 4438 Exhibit A - Legal Description Exhibit B - Legal Map Exhibit C – ANX-23-006_Location Map ATTACHMENT A SUBJECT/PROJECT: ANX-23-006 Adopt Resolution No. 4438 for the Tony Talia Sewer Annexation, 2067 Vista Hermosa Way, El Cajon, 92019, APN: 517-112-20-00 to the Otay Water District Sewer ImprovementDistrict ID No. 18 COMMITTEE ACTION: The Engineering, Operations, and Water Resources Committee (Committee) reviewed this item at a meeting held on January 23, 2024. The Committee supported staff's recommendation. •Staff presented Resolution No. 4438, to approve the sewer annexation for Tony Talia, located at 2067 Vista Hermosa Way, El Cajon, CA 92019, APN: 517-112-20-00 to the Otay Water DistrictSewer Improvement ID No. 18. •In response to a question from the Committee, staff explainedthat the processing fee is used for staff’s time to process theannexation, including mapping edits to the GIS, and it iscollected by the District, not the County of San Diego. •In response to a question from the Committee, the reason for thesewer connection is to get off of septic and there is a possible plan for an Accessory Dwelling Unit (ADU) on the property sincethe County of San Diego has an ADU incentive. Space is usually an issue with septic, so the owner must connect to sewer first. •In response to a question from the Committee, many of the homes in the area are still on septic. When existing residents applyfor permits to improve their existing property, the County of SanDiego is recommending homeowners connect to sewer service ifavailable and the topography allows. The District has receivedmore inquiries about sewer service recently. •In response to a question from the Committee, the property will access the sewer main through an existing easement adjacent tothe southern corner of the property. The sewer capacity in thearea is available. After the annexation, the property owner will process a permit to connect to the sewer main at which time theywill pay a sewer capacity fee. The sewer capacity fee is updatedquarterly and as of January 1, 2024, is $7,639.48. The above signatures attest that the attached document has been reviewed and to the best of their ability the signers verify that it meets the District quality standard by clearly and concisely conveying the intended information; being grammatically correct and free of formatting and typographical errors; accurately presenting calculated values and numerical references; and being internally consistent, legible and uniform in its presentation style. Following the discussion, the Committee supported staff’s recommendation and presentation to the full board as a Consent Item. ATTACHMENT B Page 1 of 4 RESOLUTION NO. 4438 A RESOLUTION OF THE BOARD OF DIRECTORS OF OTAY WATER DISTRICT APPROVING THE ANNEXATION TO OTAY WATER DISTRICT IMPROVEMENT DISTRICT NO. 18 OF THOSE LANDS DESCRIBED AS “TONY TALIA SEWER ANNEXATION (APN: 517-112-20-00)” (FILE NO. ANX-23-006/DIVISION 5) WHEREAS, a letter has been submitted by the owner and party Tony Talia that has an interest in the land described in Exhibit "A," attached hereto, for annexation of said land to Otay Water District Sewer Improvement District No. 18 pursuant to California Water Code Section 72670 et seq.; and WHEREAS, pursuant to Section 72680.1 of said Water Code, the Board of Directors may proceed and act thereon without notice and hearing. NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE OTAY WATER DISTRICT FINDS, RESOLVES, ORDERS, AND DETERMINES as follows: 1. A depiction of the area proposed to be annexed, and the boundaries of ID 18 following the annexation, is set forth on a map in Exhibit “B” filed with the Secretary of the District, which map shall govern for all details as to the area proposed to be annexed. 2. The purpose of the proposed annexation is to make sewer service available to the area to be annexed, which availability constitutes a benefit to said area. 3. The Board finds and determines that the area proposed to be annexed to ID 18 will be benefited by such annexation and that the property currently within ID 18 will also be benefited and not injured by such annexation because after the annexation a ATTACHMENT B Page 2 of 4 larger tax base will be available to finance the sewer facilities and improvements of ID 18. 4. The Board of Directors hereby declares that the annexa- tion of said property is subject to the owners complying with the following terms and conditions: (a) The petitioner for said annexation shall pay to Otay Water District the following: (1) The annexation processing fee at the time of application; (2) State Board of Equalization filing fees in the amount of $3,500, if applicable; (3) The sewer annexation fees at the time of connection to the Otay Water District water system; (4) Yearly assessment fees will be collected through the County Tax Assessor’s office in the amount of $10 for APN 517-112-20-00; (5) In the event that sewer service is to be provided, Petitioners shall pay all applicable sewer fees per Equipment Dwelling Unit (EDU) at the time the sewer connection is purchased; and (6) Payment by the owner of APN 517-112-20-00 of all other applicable local or state agency fees or charges. (b) The property to be annexed shall be subject to taxation after annexation thereof for the purposes ATTACHMENT B Page 3 of 4 of the improvement district, including the payment of principal and interest on bonds and other obligations of the improvement district, author- ized and outstanding at the time of annexation, the same as if the annexed property had always been a part of the improvement district. 5. The Board hereby declares the property described in Exhibit "A" shall be considered annexed to ID 18 upon passage of this resolution. 6. The Board of Directors further finds and determines that there are no exchanges of property tax revenues to be made pursuant to California Revenue and Taxation Code Section 95 et seq., as a result of such annexation. 7. The annexation of APN 517-112-20-00 to the District’s Sewer Improvement District 18 is hereby designated as the “TONY TALIA SEWER ANNEXATION (APN: 517-112-20-00).” 8. Pursuant to Section 57202(a) of the Government Code, the effective date of the TONY TALIA SEWER ANNEXATION (APN: 517- 112-20-00) shall be the date this Resolution is adopted by the Board of Directors of the Otay Water District. 9. The General Manager of the District and the Secretary of the District, or their respective designees, are hereby ordered to take all actions required to complete this annexation. PASSED, APPROVED AND ADOPTED by the Board of Directors of the Otay Water District at a regular meeting held this 7th day of February 2024. ATTACHMENT B Page 4 of 4 President ATTEST: __________________________________ District Secretary EXHIBIT LISTING EXHIBIT A ANNEXATION TO OTAY WATER DISTRICT GEOGRAPHICAL DESCRIPTION That portion of the Southeast quarter of the Southeast quarter of the Northeast quarter of Section 19, Township 16 South, Range 1 East, San Bernardino Base and Meridian, in the County of San Diego, State of California, according to United States Government Survey, described as follows: Commencing at the Southeasterly corner of said Northeast Quarter thereof; 1 Thence South 89°50'05" West 260.00' feet, along Otay Water District boundary line, to True Point of Beginning; 2 Thence South 89° 50' 05" West 99.97 feet; 3 Thence leaving Otay Water District boundary line North 00°31'05" East 254.30' feet; 4 Thence North 89° 50' 05" East 99.15 feet; 5 Thence along a line which is parallel with and 260.00 feet Westerly from the Easterly line of said Southeast quarter of the Southeast quarter of the Northeast quarter, South 00° 20'00" West 254.29 feet, to the Otay Water District boundary line and to the True Point of Beginning (Record - 254.54 feet more or less) EXHIBIT B ANNEXATION TO OTAY WATER DISTRICT PLAT MAP OTAY WATER DISTRICTANNEXATION OF APN 517-112-20-00TO THE OTAY WATER DISTRICT AND TOSEWER IMPROVEMENT DISTRICT 18 EXHIBIT CC: \ O n e D r i v e \ O t a y W a t e r D i s t r i c t \ E N G P U B L I C S E R V I C E S - D o c u m e n t s \ S A M P W S A A N X \ D 1 1 8 5 - 0 9 0 6 3 6 S e w e r A n n e x 2 0 6 7 V i s t a H e r m o s a W a y \ A r c h i v e \ E x h i b i t C - S e w e r A n n e x a t i o n 5 1 7 - 1 1 2 - 2 0 - 0 0 , A N X - 2 3 - 0 0 6 . m x d R$ R$ R$ R$R$ R$ R$ R$ R$ R$ R$ R$ R$ R$ R$R$ R$ VICINITY MAP PROJECT SITE DIV 5 DIV 1 DIV 2 DIV 4 DIV 3 ÃÅ54!\ ÃÅ125 ÃÅ94 ÃÅ905 §¨¦805 FNTS APN 517-112-20-00 ANX-23-006F 0 540270 Feet CHA R D O N VIST A VI S T A H E R M O S A W Y LN M O N A R C H R I D G E C I R RD GRANDE STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: February 7, 2024 SUBMITTED BY: Jeff Marchioro Senior Civil Engineer PROJECT: P2663-008000 DIV. NO. 5 APPROVED BY: Beth Gentry, Engineering Manager Michael Long, Chief, Engineering Jose Martinez, General Manager SUBJECT: Approval to Purchase a Pressure Vessel for the Rolling Hills Hydropneumatic Pump Station GENERAL MANAGER’S RECOMMENDATION: That the Otay Water District (District) Board of Directors (Board) authorize the General Manager to issue a Purchase Order to Modern Custom Fabrication, Inc. (Modern) for the purchase of a Pressure Vessel in an amount not-to-exceed $270,000. COMMITTEE ACTION: Please see Attachment A. PURPOSE: To obtain Board authorization for the General Manager to issue a Purchase Order to Modern for the purchase of a Pressure Vessel in an amount not-to-exceed $270,000. ANALYSIS: The District’s Potable and Recycled Water Pressure Vessel Program (Program) was implemented to provide the long-term benefit of preserving the life expectancy of hydropneumatic and surge pressure vessels and reduce the risk of failures. The Program includes routine American Petroleum Institute (API) 510 Pressure Vessel Inspection Code interior and exterior inspections of pressure vessels AGENDA ITEM 5c 2 at fourteen (14) pump stations District-wide. The inspection reports provide a list of recommendations for repairs and re-evaluation of the remaining life expectancy of each vessel at the time of the inspection. The Rolling Hills Hydropneumatic Pump Station (RHHPS) pumps into the closed 1100 Pressure Zone serving approximately 225 meters and 30 hydrants. The RHHPS includes the largest pressure vessel in the District at approximately 21,000-gallon volume and a dry weight of 50,000 lbs. The RHHPS hydropneumatic pressure vessel is a key RHHPS component affecting pump cycling frequency, as the 1100 Pressure Zone is operated as a closed zone without a reservoir vented to atmosphere. The 2004 era RHHPS hydropneumatic pressure vessel was most recently inspected on June 6, 2017 and February 27, 2023. Both inspection reports noted interior corrosion due to internal coating failure. The February 2023 inspection report recommended a reduction in the safety relief valve pressure setpoint to compensate for internal corrosion. The February 2023 inspection report also suggested that the life expectancy of the vessel may be three (3) years. Consequently, the report recommended interior re-inspection within three (3) years rather than the typical five (5) year inspection frequency. District staff elected to replace rather than attempt to repair the existing RHHPS pressure vessel since the repair would be complicated by American Society of Mechanical Engineers (AMSE) code recertification requirements. Attempting to repair the vessel carries risk that actual repair costs may possibly be greater compared to the cost to replace it. The life expectancy of a replaced vessel is anticipated to be greater compared to the life expectancy of a repaired/recertified vessel. In preparation for the RHHPS hydropneumatic pressure vessel replacement, District staff developed a plan to deploy the District’s Portable Trailer Mounted Variable Frequency Drive Pump Station (VFD Trailer) at the RHHPS to avoid disruption of water service. VFD Trailer deployment will facilitate replacing the vessel in the same location as the existing vessel by reusing the existing steel piping, conduits, air piping, and foundation to save costs. The District’s as-needed engineering design consultant (Wood Rodgers) structural engineer checked the adequacy of the existing vessel foundation and developed a plan to improve vessel structural baseplate design and add supplemental anchor bolts to the existing foundation stem walls. 3 Deployment of the VFD Trailer and replacement of the vessel will be completed by OWD Utility Maintenance and Pump/Electric/SCADA in-house forces. District staff prepared a specification and redlined existing pressure vessel shop drawings in-house and reached out to eight (8) vessel manufacturers to informally solicit quotes. Four (4) firms submitted informal quotes, including shipping to the project site in Chula Vista, and the results are shown in Table 1 below. TABLE 1 VESSEL MANUFACTURER RAW QUOTE AMOUNT SALES TAX @8.75% SHIPPING COMPARABLE AMOUNT 1 Modern $221,515 $19,383 $4,900 $245,798 2 Dixie Southern $212,071 $18,556 $25,000 $255,627 3 Bulldog $326,558 $28,574 Included in quote $355,132 4 Boardman $436,196 $38,167 $474,363 The Engineer’s Estimate is $250,000. Staff anticipates some modifications will be needed after the review of shop drawings to include District directed changes to meet District operation and maintenance requirements. Subsequently, a ten percent (10%) contingency of $24,202 is included in the award amount to allow staff to modify the purchase order to make District directed changes, if any. Modern successfully manufactured a replacement pressure vessel for the District’s Rancho Jamul Hydropnuematic Pump Station in 2020, which was installed by District in-house forces. Modern also manufactured the existing RHHPS pressure vessel in 2004. Deployment of the VFD Trailer at the RHHPS will provide the added benefit of implementing a deployment plan to facilitate future VFD Trailer deployments at the RHHPS for emergency or future projects. FISCAL IMPACT: Joe Beachem, Chief Financial Officer The total budget for CIP P2663, as approved in the FY 2024 budget, is $3,200,000. Total expenditures, plus outstanding commitments and forecast including this contract, are $1,054,621. See Attachment B for budget detail. 4 Based on a review of the financial budgets, the Project Manager anticipates that the budget for CIP P2663 is sufficient to support the Project. The Finance Department has determined that, under the current rate model, 100% of the funding is available from the Replacement Fund. GRANTS/LOANS: Engineering staff researched and explored grants and loans and found none available for this Project. STRATEGIC GOAL: This Project supports the District’s Mission statement, “To provide exceptional water and wastewater service to its customers, and to manage District resources in a transparent and fiscally responsible manner” and the General Manager’s Vision, "To be a model water agency by providing stellar service, achieving measurable results, and continuously improving operational practices." LEGAL IMPACT: None. JM/BG:jf Https://otaywater365.sharepoint.com/sites/engcip/Shared Documents/P2663 Potable Water Pressure Vessel Program/008000 Rolling Hills Hydro (1100)/Staff Reports/BD 02-07-24 Staff Report RHHPS Pressure Vessel PO Rev1.docx Attachments: Attachment A – Committee Action Attachment B – Budget Detail Exhibit A - Location Map ATTACHMENT A SUBJECT/PROJECT: P2663 Approval to Purchase a Pressure Vessel for the Rolling Hills Hydropneumatic Pump Station COMMITTEE ACTION: The Engineering, Operations, and Water Resources Committee (Committee) reviewed this item at a meeting held on January 23, 2024. The Committee supported staff's recommendation. • Staff presented to obtain approval to purchase a pressure vessel for the Rolling Hills Hydropneumatic Pump Station in an amount not-to-exceed $270,000. • In response to a question from the Committee, the size of the pressure vessel is about 11 feet in diameter and 30 feet long. • In response to a question from the Committee, the VFD trailer consists of a cargo trailer of about 24 feet long with an entire pump station inside, including a control system. It was designed in-house and was successfully deployed at 1200 and 1004 Pump Stations to isolate reservoirs for coating projects. • In response to the Committee’s question regarding the timing of vessel replacement when just last year, the life expectancy was estimated at three years, staff explained that the VFD trailer is scheduled to be deployed at Vista Diego Hydropneumatic Pump Station for replacement of the entire pump station in a couple of years. Once deployed at Vista Diego, the trailer will remain at Vista Diego for another two years. Given that, staff decided to progress with the Rolling Hills vessel replacement as quickly as possible to provide a buffer and not delay the other project. Alternatively, if the Rolling Hills pressure vessel would be replaced after the Vista Diego Pump Station project, the Vista Diego Pump Station replacement will not be completed until after the Rolling Hills pressure vessel anticipated three year life expectancy. • In response to a question from the Committee, the reason that some pressure zones are operated as closed systems requiring a hydropneumatic pressure vessel varies. Sometimes it is not feasible or practical to construct a traditional reservoir vented to the atmosphere at a high enough elevation. The closed 1100 Pressure Zone is at the edge of the development and north of this area is Fish and Wildlife preserve. Following the discussion, the Committee supported staff’s recommendation and presentation to the full board as a Consent Item. ATTACHMENT B – Budget Detail SUBJECT/PROJECT: P2663 Approval to Purchase a Pressure Vessel for the Rolling Hills Hydropneumatic Pump Station 1/10/2023 Budget 3,200,000 Consultant Contracts 29,860 24,725 5,135 29,860 WOOD RODGERS INC 2,640 2,640 - 2,640 NV5 INC Service Contracts 11,155 11,155 - 11,155 APPLUS RTD USA INC52,545 35,945 16,600 52,545 HMT LLC56 56 - 56 NATL BOARD OF B & PV INS4,900 4,900 - 4,900 UP N DOWN SCAFFOLD CO INC1,913 1,913 - 1,913 BOB'S CRANE SERVICE814 814 - 814 PENHALL COMPANY465 465 - 465 RICK POST WELD & WET TAPPING266 266 - 266 SAN DIEGO POWDER COATING885 885 - 885 SQ *FRANK CONCRETE INC Supplier Contracts 4,231 4,231 - 4,231 BARRETT ENGINEERED PUMPS 3,224 3,224 - 3,224 DAWSON COMPANY 975 975 - 975 ACRO INSTRUMENT CO 1,409 1,409 - 1,409 HOFFMEYER CO 2,007 2,007 - 2,007 MCMASTER-CARR SUPPLY CO 1,306 1,306 - 1,306 MINSHEW BROTHERS STEEL 35,668 35,668 - 35,668 MODERN CUSTOM FABRICATION INC 528 528 - 528 SOUTHLAND PIPE CORP 245,798 245,798 245,798 Modern Custom Fabrication 24,202 24,202 24,202 Contingency (10%)INFRASTRUCTURE EQUIPMENT 715 715 - 715 AMAZON.COM INC1,402 1,402 - 1,402 CED INDUSTRIAL & LIGHT150 150 - 150 CORE & MAIN LP16,965 16,965 - 16,965 FERGUSON ENTERPRISES INC #108332 32 - 32 GRAINGER INC136 136 - 136 HILTI INC156 156 - 156 HUB 54 SAN DIEGO3,982 3,982 - 3,982 MAGNETROL67 67 - 67 PB/DIXIELINE #15 1,678 1,678 - 1,678 RCP BLOCK & BRICK INC 555 555 - 555 RELIABLE PIPE SUPPLY CO. 2,110 2,110 - 2,110 SUPERIOR READY MIX LP 6,184 - 6,184 6,184 MICRO MOTION INC 150,000 150,000 Miscellaneous Parts & Specialty Contractors Equipment Rental 563 563 - 563 AMERICAN FENCE CORP Regulatory Agency Fees 50 50 - 50 COUNTY OF SAN DIEGO Standard Salaries 245,028 245,028 200,000 445,028 Subtotal - - - - Grand Total 704,621 406,701 647,919 1,054,621 Vendor/Comments Otay Water District p2663-Potable Water Pressure Vessel Program Committed Expenditures Forecast Projected Final Cost OTAY WATER DISTRICTROLLING HILLS HYDROPNEUMATIC PUMP STATIONPRESSURE VESSEL REPLACMENT EXHIBIT AC:\OneDrive Work\Otay Water District\ENG CIP - Documents\P2663 Potable Water Pressure Vessel Program\008000 Rolling Hills Hydro (1100)\Graphics\Exhibits\Exhibit A, Rolling Hills HPS Location Map.mxd !\ VICINITY MAP PROJECT SITE DIV 5 DIV 1 DIV 2 DIV 4 DIV 3 ÃÅ54 ÃÅ125 ÃÅ94 ÃÅ905 §¨¦805 FNTS SITE CIP P2663-008000F 0 750375 Feet !\ DR P R O C T O R H I L L S C O A S T A L VINEYARD WY RD VALLEY DUNCAN R D R A N C H STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: February 7, 2024 SUBMITTED BY: Charles Mederos, Utility Services Manager PROJECT: DIV. NO. ALL APPROVED BY: Andrew Jackson, Chief Water Operations Jose Martinez, General Manager SUBJECT: ANNUAL AS-NEEDED PAVING SERVICES AGREEMENT FOR FY 2025 NOT-TO- EXCEED $250,000.00, PLUS FOUR (4) ONE-YEAR OPTION RENEWAL TERMS, FOR A TOTAL OF $1,250,000.00. GENERAL MANAGER’S RECOMMENDATION: That the Board authorize the General Manager to enter into an agreement for as-needed paving services with Kirk Paving, Inc. (Kirk Paving), in an amount not-to-exceed $250,000.00 for the initial Fiscal Year 2025 term, along with the option of four (4) one-year renewal terms. The total contract value is outlined in the table below, in the amount of $1,250,000.00. Term Year NTE Amount Initial Term FY 2025 $250,000.00 Option to Renew Term 1 FY 2026 $250,000.00 Option to Renew Term 2 FY 2027 $250,000.00 Option to Renew Term 3 FY 2028 $250,000.00 Option to Renew Term 4 FY 2029 $250,000.00 Aggregate Total $1,250,000.00 COMMITTEE ACTION: See “Attachment A.” AGENDA ITEM 5d PURPOSE: To efficiently and promptly perform the essential and critical asphaltic concrete paving work that falls under the District's responsibility, ensuring both cost-effectiveness and timeliness. ANALYSIS: In the normal course of operations, the District is responsible for effectively managing the maintenance and repair of its water infrastructure. This typically involves the regular removal and subsequent re-installation of asphalt paving on public roadways. The District has consistently found that outsourcing the asphalt paving work to contractors is a more effective and efficient approach. As a result, the District has engaged in asphalt paving contract services for over 19 years. The FY 2024 Operating Budget designates $200,000.00 for as-needed paving services under Contracted Services. For the FY 2025 budget, the annual allocation for these services will increase to $250,000.00. This adjustment is a result of escalating costs, and throughout the years, the budgeted amount was nearly exhausted in several fiscal years under the existing contract. Consequently, non-critical paving projects must be deferred to the beginning of the following fiscal year. In accordance with the District’s purchasing requirements, bids for as-needed asphaltic paving services were solicited on November 1, 2023, utilizing Periscope, the District's online bid solicitation portal. The solicitation was also publicized on The Daily Transcript and the District's official website. A pre-bid conference meeting, attended by four potential contractors, was held on November 15, 2023. Subsequently, two bids were submitted through Periscope on December 7, 2023, leading to the following outcome: Bidder: Weighted Score Asphalt & Concrete Enterprises, Inc. (Santee, CA) 2386 Kirk Paving, Inc. (Lakeside, CA) 701 The bidder deemed the most responsive and possessing the lowest weighted score is identified as the lowest responsible bidder. In this instance, Kirk Paving was recognized as such. Contract bids were tendered using a unit-cost approach, considering various work types commonly encountered in paving projects. Each work type was assigned a weight factor, reflecting the District's experience regarding how frequently the contractor is expected to be engaged throughout the duration of the agreement. Multiplying these weights by the unit cost yields a unit score based on the corresponding unit of measurement (e.g., square footage) for the work to be undertaken by the contractor. The unit scores are aggregated to calculate the bid's overall score, and the contractor with the lowest overall score is deemed the lowest bidder. Refer to "Attachment B" for additional details. Notably, Kirk Paving has delivered as-needed asphaltic services to the District for the past five years under the current contract, consistently meeting deadlines and maintaining high- quality work. Staff remains confident in their continued ability to deliver the required tasks. Every year, staff will review paving costs, in anticipation of an increase due to heightened construction activities. Discussions with the contractor will determine whether their unit price remains unchanged or if it will require a reasonable adjustment for an additional year under the contract. Subsequently, staff will propose to either renew the contract for one additional year or initiate a new process, seeking additional proposals from alternative contractors. Therefore, staff aims to negotiate an optional second-year contract that maintains competitiveness. FISCAL IMPACT: Joe Beachem, Chief Financial Officer The FY 2025 budget request includes $250,000.00 for as-needed paving services. The project manager has projected that this requested amount is sufficient to cover the projected expenses for paving requirements in FY 2025 and potential subsequent years if a renewal is approved. STRATEGIC GOAL: Water Distribution System Integrity. As well as maintaining a safe and continuous water supply and safety for the public. LEGAL IMPACT: None. Attachments: Attachment A - Committee Action Attachment B – Weighted Scores ATTACHMENT A SUBJECT/PROJECT: ANNUAL AS-NEEDED PAVING SERVICES AGREEMENT FOR FY 2025 NOT-TO-EXCEED $250,000.00, PLUS FOUR (4) ONE-YEAR OPTION RENEWAL TERMS, FOR A TOTAL OF $1,250,000.00. COMMITTEE ACTION: The Engineering, Operations, and Water Resources Committee reviewed this item at a meeting held on January 23, 2024, and the following comments were made: • Staff presented the annual agreement for as-needed paving services for FY25, for an amount not-to-exceed $250,000. The agreement includes the option of four (4) additional one-year renewal terms for a total of $1,250,000. • In response to a question from the Committee, the reason why the scores are so different in comparison to the other vendor, is likely that Kirk Paving Inc., (Kirk) has worked with the District and submitted costs based on their experience on the frequency of the weighted items. • In response to a question from the Committee, when reviewing the paving costs for Kirk, they had modest price increases for FY23 and they provided documentation on the reasons why costs have increased, showing that their suppliers raised material fees and Kirk was transparent by providing this information to the District. Also, with the optional four year renewals, the District can decide to exercise that option or go out for bid if prices increase. • In response to a question from the Committee, staff is responsible for executing cold mix temporary paving, while the paving contractor performs the final paving process. An example was further explained that 5’ x 7’ is a typical patch size for routine work and District staff provides the contractor with a list of all cold patches that will require final paving. It was further explained that staff inspects all final paving patches prior to invoice payment to ensure all completed paving meets District standards. • In response to a question from the Committee, the as-needed contractor only performs smaller as-needed paving work, CIP paving work is normally done by the contractor for that CIP. • In response to a question from the Committee, the reason why staff are requesting another agreement is that the options with the current agreement are set to expire at the end of FY24 and need to obtain approval once more to execute a new contract. Following the discussion, the Committee supported staffs’ recommendation and presentation to the full board as a Consent Item. ATTACHMENT B Item Wght Type of Service Unit Bid Price Total Score Unit Bid Price Total Score 1 10 Asphalt 0"-6" Per 10 SQ FT 13.00$ 130 18.30$ 183.00 2 10 1.5" Grind & Pave 10 Square Feet 12.00$ 120 3.50$ 35.00 3 3 Asphalt 7"-12" Per 3 SQ FT 18.00$ 54 18.80$ 56.40 4 3 Traffic Stripping Per 3 Linear Ft 10.00$ 30 1.00$ 3.00 5 3 Grinding Per 3 Square Ft 8.00$ 24 3.00$ 9.00 6 3 Sand/Seal per 3 SQ FT 0.22$ 0.66 1.00$ 3.00 7 3 Thermo Plastic* 3 Linear Ft 90.00$ 270 8.00$ 24.00 8 3 Thermo Plastic Striping* 3 Linear Ft 50.00$ 150 5.00$ 15.00 9 1 Cap/Sheet 0"-1" per SQ FT 10.00$ 10 0.75$ 0.75 10 1 Satin Seal per SQ FT 0.19$ 0.19 1.00$ 1.00 11 1 Traffic Loops Linear Ft 100.00$ 100 12.00$ 12.00 12 1 Base Rem/Rep per Ton 22.00$ 22 5.00$ 5.00 13 1 Saw Cut 0"-6" Linear FT 50.00$ 50 0.25$ 0.25 14 1 Saw Cut 6"-12" Linear FT 80.00$ 80 0.50$ 0.50 15 1 Saw Cut 12"+ Linear Ft 150.00$ 150 0.75$ 0.75 16 1 Chip Seal SQ FT 2.25$ 2.25 2.00$ 2.00 1193.1 350.65 Months 7-12 Item Score Type of Service Unit Bid Price Total Score Unit Bid Price Total Score 1 10 Asphalt 0"-6" Per 10 SQ FT 13.00$ 130 18.30$ 183.00 2 10 1.5" Grind & Pave 10 Square Feet 12.00$ 120 3.50$ 35.00 3 3 Asphalt 7"-12" Per 3 SQ FT 18.00$ 54 18.80$ 56.40 4 3 Traffic Stripping Per 3 Linear FT 10.00$ 10 1.00$ 3.00 5 3 Grinding Per 3 Square FT 8.00$ 24 3.00$ 9.00 6 3 Sand/Seal Per 3 SQ FT 0.22$ 0.66 1.00$ 3.00 7 3 Thermo Plastic* 3 Linear FT 90.00$ 270 8.00$ 24.00 8 3 Thermo Plastic Striping* 3 Linear FT 50.00$ 150 5.00$ 15.00 9 1 Cap/Sheet 0"-1" Per SQ FT 10.00$ 10 0.75$ 0.75 10 1 Satin Seal Per SQ FT 0.19$ 0.19 1.00$ 1.00 11 1 Traffic Loops Linear FT 100.00$ 100 12.00$ 12.00 12 1 Base Rem/Rep Per TON 22.00$ 22 5.00$ 5.00 13 1 Saw Cut 0"-6" Linear FT 50.00$ 50 0.25$ 0.25 14 1 Saw Cut 6"-12" Linear FT 80.00$ 80 0.50$ 0.50 15 1 Saw Cut 12"+ Linear FT 150.00$ 150 0.75$ 0.75 16 1 Chip Seal SQ FT 2.25$ 2.25 2.00$ 2.00 1193.1 350.65 2386.2 701.3 ACE PAVING KIRK PAVING Score Month 1-6 Score Month 7-12 Total Score STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: February 7, 2024 SUBMITTED BY: Lito Santos Senior Civil Engineer PROJECT: P1210-008000 DIV. NO. All APPROVED BY: Beth Gentry, Engineering Manager Michael Long, Chief, Engineering Jose Martinez, General Manager SUBJECT: Award of a Professional Engineering Services Agreement for the Planning Study of the Joint Sweetwater Authority – Otay Water District Recycled Water Intertie Project GENERAL MANAGER’S RECOMMENDATION: The Otay Water District (District) Board of Directors (Board) award a professional Engineering Services Agreement to Carollo and authorize the General Manager to execute a Professional Engineering Services Agreement with Carollo to conduct a Planning Study of the Joint Sweetwater Authority (SWA) – Otay Water District (OWD) Recycled Water Intertie Project in an amount not-to-exceed $305,470(see Exhibit A for Project location). COMMITTEE ACTION: Please see Attachment A. PURPOSE: To obtain Board authorization for the General Manager to enter into a professional engineering services agreement with Carollo for planning support for the Joint SWA-OWD Recycled Water Intertie Project in an amount not-to-exceed $305,470. AGENDA ITEM 6a 2 ANALYSIS: On August 11, 2022, two Board members from OWD and two Board members from SWA met as an Ad Hoc Committee or Task Force to discuss potential recycled water opportunities and to look for ways to work together to solve recycled water supply and distribution issues between the agencies. The meeting focused on a joint project with SWA to study the feasibility of recycled water use within SWA’s jurisdiction, through the expansion of the existing infrastructure within the District’s service area. On August 2, 2023, the Board authorized the General Manager to enter a Memorandum of Understanding (MOU) Agreement, which set forth the understanding of the District and SWA for the joint Project. Similarly, on August 9, 2023, the SWA board approved the MOU enabling final execution. The MOU memorialized the agreement of both parties concerning their respective responsibilities and established the financial obligations for each agency to contribute equally (50 percent each). The MOU outlined a phased approach, with the first phase aimed at determining Project feasibility and future phases aimed at potential Project implementation. The study is intended to include an assessment of potential recycled water and other water reuse opportunities, quantities, and customers within both service areas. The study will also prepare feasibility level cost estimates and timelines for infrastructure conversions and construction of any new infrastructure. Lastly, a determination of the regulatory compliance required for project implementation within the SWA service area will be included in the study. In accordance with the Board of Directors Policy Number 21, a Request for Proposal (RFP) was advertised on September 7, 2023 using Periscope S2G, the District’s online bid solicitation website, and the Otay Water District’s website. The advertisement was also placed in the Daily Transcript. Email notifications were also sent to twenty-one (21) engineering firms that have bid on previous projects. The District received Letters of Interest and Statements of Qualifications from six (6) consulting firms. A Pre-Proposal Meeting was held on October 5, 2022, which was attended by six (6) consultants. On November 15, 2023, two (2) proposals were received from the following consulting firms: 1. Carollo 2. Water Systems Consulting (WSC) 3 The following four (4) firms submitted letters of interest, but did not submit a proposal: Michael Baker, HDR, Wood Rodgers, and NV5. Staff contacted each firm to inquire why they did not propose. The common response was firms did not have adequate resources available to conduct the work. The proposals were evaluated and ranked by a five-member review panel consisting of two (2) SWA and three (3) OWD Engineering staff members. On December 20, 2023, both firms were interviewed and ranked by the same five-joint agency member panel. Following the interview scoring, the fee proposals were evaluated, and each received the same score due to a marginal $29 difference in proposal totals, $279,661 (Carollo) and $279,690 (WSC). The fee scores were added and the sum of the scores concluded that Carollo had the best approach to the project and provided the best overall value to the District. A summary of the Proposal Ranking is shown in Exhibit B. Scope and fee negotiations with Carollo were concluded on January 3, 2024, which resulted in a fee increase of $25,809 to their original proposed fee of $279,661. On December 19, 2023, the State of California adopted new regulations for direct potable reuse (DPR). Staff from both agencies agreed DPR should be added to the scope of work. Carollo’s proposed fee to explore DPR as an alternative use of recycled water to the planning study is $25,809. Carollo’s revised proposed fee, with adjustments described above, is $305,470. FISCAL IMPACT: Joe Beachem, Chief Financial Officer The Fiscal Year (FY) 2024 operating budget for this Project for outside services is $50,000 annually starting in FY 2024 through FY 2027. Staff anticipates that the project will be completed in FY 2025. The District’s six-year rate model, as part of the FY 2024 budget, includes sufficient future planned budget associated with this Planning Project. While the timing of the expenditures was not clearly known at the time of the 2024 budget approval, the full funding of the project was incorporated into the District’s rate projections. It is now expected that the full expenditure will be divided between the FY 2024 and FY 2025 years, and while the timing of the expenditures will not match timing of the projected budgets, the extent of the expenditures is included in the projected budgets. The difference in timing is not expected to have a negative impact on the rates. 4 Per the MOU with SWA, the financial obligation for the District’s portion of the Agreement is $152,735, which is half of the not-to-exceed amount of $305,470 for the Planning Study contracted services. GRANTS/LOANS: Engineering staff identified the State Water Resources Control Board (SWRCB) Water Recycling Funding Program Planning Grant (Grant) as a possible funding source for the Project Planning Study. Generally, all costs necessary to determine the feasibility of using recycled water are eligible for the planning Grant. On October 5, 2022, the Board approved Resolution No. 4417 that authorized the submittal of the financial assistance application for a planning grant agreement from the SWRCB for the OWD & SWA Recycled Water Intertie Project. Initially, the Grant application was for $300,000 excluding staff costs. On October 24, 2023, based on a recommendation by the SWRCB Project Manager, the application amount was revised to $500,000 and included staff costs. The Grant, if awarded, could cover up to 100 percent of the eligible planning costs, depending on the SWRCB determination of the Project area’s Disadvantaged Community Status or up to 50 percent if the Disadvantaged Community Status criteria is not met. STRATEGIC GOAL: This Project supports the District’s Mission statement, “To provide exceptional water and wastewater service to its customers, and to manage District resources in a transparent and fiscally responsible manner” and the General Manager’s Vision, "To be a model water agency by providing stellar service, achieving measurable results, and continuously improving operational practices." LEGAL IMPACT: None. LS/BG:jf Https://Otaywater365.Sharepoint.Com/Sites/Engoperating/Shared Documents/Engineering/Sweetwater Authority/Recycled Water Lntertie/Staff Reports/02-07-24/02-07-24_Staff Report Award_Pro ENG Services Agreement For Carollo.Docx Attachments: Attachment A – Committee Action Exhibit A – Project Location Exhibit B – Proposal Ranking ATTACHMENT A SUBJECT/PROJECT: P1210 Award of a Professional Engineering Services Agreement for the Planning Study of the Joint Sweetwater Authority – Otay Water District Recycled Water Intertie Project COMMITTEE ACTION: The Engineering, Operations, and Water Resources Committee (Committee) reviewed this item at a meeting held on January 23, 2024. The Committee supported staff's recommendation. • Staff presented the request to enter into a professional services agreement with Carollo for the Planning Study of the Joint Sweetwater Authority (SWA)- Otay Water District (District) Recycled Water Intertie Project (Project) in an amount not-to-exceed $305,470. • The Committee expressed their excitement for this project with SWA and with the District taking the lead. In response to a question from the Committee, the General Manager explained that the feasibility study is something that the District would be doing regardless of the receipt of grant money. The SWA/District Memorandum of Understanding (MOU) outlines the “50/50” financial obligation of each agency if grant funding is not received. This study will look at all of the different design options. After that is determined, a separate MOU may be established for future cost sharing since the majority of the construction will be done in SWA’s region. Staff anticipates meeting with the State on Thursday and discuss the grant. • In response to a question from the Committee, staff explained that the grant amount requested will not cover the totality of the project but just the feasibility study, also depending on how much of the grant is awarded. Staff initially applied for $300,000, of which $150,000 would go to SWA and $150,000 would go to the District, but the State reached out to the District and recommended increasing the application to $500,000 which will include funding for staff time for both agencies. 6 • In response to a question from the Committee, the current State’s budget situation may not impact grant funds since these funds are already allocated and many come from Federal Stimulus and are administered through a state agency. However, on Thursday, January 25th, following the Engineering, Operations and Water Resources committee meeting, the State Board representative informed staff that the grant funding for this was cut in the approved budget submitted by Governor Newsom in January. Nonetheless, the District’s application is still eligible for Proposition 13 planning grant. Although not formalized, it is likely that the project will get approved for grant funding as a disadvantaged community. Information on the application status will not be available until May due to changes that have to be made to the grant funding details at the state level. • The Committee noted that a lot of the infrastructure will be within SWA’s boundary. In response to a question from the Committee, staff explained that a separate grant application will be needed to cover the capital costs for the second phase. Since the feasibility study is usually the first step to this type of work, this opens the door to qualify for bigger grants to fund the work needed. • In response to a question from the Committee, there are no expected changes in cost for this study down the line. Following the discussion, the Committee supported staffs’ recommendation and presentation to the full Board as an Action Item. OTAY WATER DISTRICT JOINT SWA-OWD RECYCLED WATER INTERTIE PROJECT POSSIBLE POINTS OF CONNECTIONLOCATION MAPEXHIBIT AC:\Users\donald.bienvenue\OneDrive - Otay Water District\Desktop\Exhibit A -Potential Points of Connection With SWA.mxd ! ! ! ! ! !! ! ! ! !! ! ! UT §¨¦ ÃÅ 805 !\ VICINITY MAP DIV 5 DIV 1 DIV 2 DIV 4 DIV 3 ÃÅ54 !\ !\ SITE SITE SITE ÃÅ125 ÃÅ94 ÃÅ905§¨¦805 FNTS CIP P1210F 0 2,5001,250 Feet POTENTIAL POINT OF CONNECTION POTENTIAL POINT OF CONNECTION POTENTIAL POINT OF CONNECTION SWEETWATER AUTHORITY OTAY WATERDISTRICT OTAY WATER DISTRICT BOUNDARY LEGEND OTAY WATER DISTRICT RECYCLED WATER PIPELINE Qualifications of Team Responsiveness and Project Understanding Technical and Management Approach INDIVIDUAL TOTAL - WRITTEN AVERAGE WRITTEN TOTAL Consultant's Commitment to DBE Additional Creativity and Insight Strength of Project Manager Presentation & Communication Skills Responses to Questions INDIVIDUAL TOTAL - ORAL AVERAGE ORAL TOTAL TOTAL SCORE WITHOUT FEE Proposed Fee1&2 TOTAL SCORE 30 25 30 85 85 Y/N 15 15 10 10 50 50 135 15 150 Poor/Good/ Excellent Michael Long 27 24 26 77 14 14 9 9 46 Beth Gentry 25 25 25 75 15 15 10 10 50 Paul Oberbauer 25 20 22 67 13 15 9 8 45 Christopher Bauer 25 20 22 67 13 15 9 8 45 Lito Santos 29 23 27 79 14 14 9 9 46 Michael Long 26 24 24 74 10 11 7 8 36 Beth Gentry 21 21 20 62 12 12 8 8 40 Paul Oberbauer 22 22 20 64 11 12 7 7 37 Christopher Bauer 22 22 20 64 11 12 7 7 37 Lito Santos 28 23 26 77 11 12 8 8 39 Notes:Consultant Weighted Fee Score 1. Review Panel does not see or consider proposed fee when scoring other categories. The proposed fee is scored by Engineering staff not on the Review Panel.Carollo $279,661 15 WSC $279,690 15 Cost Proposal Scoring Chart N (OBE)Carollo YWSC 119 68 38 REFERENCES Good Good Exhibit BSUMMARY OF PROPOSAL RANKINGSPlanning Study of the Joint Sweetwater Authority - Otay Water District Recycled Water Intertie Project (P1210-008000) WRITTEN ORAL MAXIMUM POINTS 15 15 134 121 46 106 73 STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: February 7, 2024 SUBMITTED BY: Eid Fakhouri, Finance Manager PROJECT: DIV. NO. All APPROVED BY: Kevin Koeppen, Assistant Chief Financial Officer Joseph R. Beachem, Chief Financial Officer Jose Martinez, General Manager SUBJECT: Review of the FY 2023 Actuarial Study of the Retiree Healthcare Benefits GENERAL MANAGER’S RECOMMENDATION: This staff report is an informational item to present the results of the latest actuarial valuation performed as of June 30, 2023, to the Board of Directors. COMMITTEE ACTION: See Attachment A. PURPOSE: Every two years, the District is required under the Governmental Accounting Standards Board Statement No. 75, to hire an Actuary to perform a study that determines the District’s liability for Other Post- Employment Benefits (OPEB) and the annual actuarially determined Employer Contribution Target (ECT). The District has received the 2023 Actuarial Valuation Report, prepared by Luis Murillo of Total Compensation Systems, Inc. The District’s Contribution Target for the fiscal periods ending June 30, 2024 and June 30, 2025, is calculated as part of the actuarial report. This amount is then reported in the Administrative Expenses section of the District’s financial statements and budget reports. ANALYSIS: Every two years, the District hires an actuarial firm to prepare the OPEB evaluation, which is used to determine the District’s liability associated with the OPEB benefits and the Employer Contribution Target. AGENDA ITEM 7a This evaluation has been completed, and the findings are presented in this staff report. Funding Status The District’s practice has been to fund the OPEB trust at the annual ECT level for the plan and budget and pay for the retiree medical premiums, including the implied subsidy. As a result of funding the retiree medical premiums through the budget and not from the trust, a funding level of 100% was achieved in 2019. After reaching the 100% funding level, the District requested and received its first medical retiree benefit reimbursement from the OPEB trust of $1,120,406 in FY 2020, a second reimbursement of $1,201,678 for FY 2021, and a third reimbursement from the OPEB trust for $1,301,047 in FY 2022. As directed by the Board during the FY 2021 and FY 2022 Budget adoption, staff made an equivalent additional contribution to CalPERS. Additionally, after reaching a funding level of 100%, the ECT for FY 2022 was not made to the plan. Subsequently, the equity markets experienced a significant decrease in 2022, and the OPEB trust fund (CERBT) realized a negative 13.59% return on investments. Then in 2023, the CERBT fund earned a rate of return of 6.67%, though it was less than the expected annual return of 6.75%. Anticipating a decline in the funding level below 100% due to these lower-than-expected returns and increases in medical costs, staff, during the FY 2023 budget process, requested that the Board direct staff to forgo the medical benefit reimbursement from the trust in FY 2023. The Board approved this change which effectively redirected the ‘additional’ funding from CalPERS back to OPEB. Medical Costs Historically, medical costs have experienced an inflation rate of approximately 4.5%, with the past three years averaging 7.6%. Occasionally, the inflation of costs exceeds this average, and in the upcoming 2024 year, those costs are expected to increase by 15%. This is new information, which the Actuary was asked to consider in this OPEB evaluation. This, along with the negative returns in 2022, are the major drivers for the reduction in the funding levels of the OPEB fund. Employer Contribution Target (ECT) The ECT is equal to the normal service cost plus an amortization of the Net OPEB Liability. When comparing the FY 2024 ECT from the prior Actuarial Valuation Report to the FY 2024 ECT in the current report, the Contribution Target increased from $1,138,661 to $2,066,078. The increase is due to the most recent updated employee census data, service costs for new employees hired on or after July 1, 2021, the latest medical premium data, return on plan assets, and interest expense. Total OPEB Liability The Total (Accrued) OPEB Liability as of June 30, 2023, was $42.6 million. This is a net increase of $10.1 million from June 30, 2021, actuarial study, bringing the funding level down to 74%. This liability increase is primarily due to additional service years earned by eligible employees between 2021 and 2023, interest on the Total OPEB Liability, changes related to employee census data, and higher actual medical premiums costs than expected. Budget Impact The FY 2024 budget includes a total OPEB funding of $2,540,000 which is comprised essentially of an ECT $1,270,000, plus an advanced funding of $1,270,000. Based on the current OPEB report, staff is recommending that the District fund the latest actuarial ECT and implied subsidy for a total of $2,301,049 and reduce the advance funding to $239,000, resulting in a total FY 2024 funding level that is consistent with the budgeted funding level of $2,540,000. As part of the upcoming FY 2025 budget, staff will include systematically returning the advance funding level to $1,270,000, until the plan is fully funded. Doing so will smooth out the impact on rates due to the recent shortfalls in the CERBT investment returns. The current FY 2023 actuarial valuation projects the District will achieve a 100% funding level in 2028, at which point the District may resume reimbursements for retiree medical expenses and maintain a 100% funding level. Staff’s recommendation to systematically return the advance funding, presented in Attachment D, will result in the OPEB achieving a 100% funding level in 2031. If conditions change and the plan reaches 100% funding earlier than 2028, staff will propose to continue the Board’s plan to apply the additional advance fundings to CalPERS, thereby reducing the District’s unfunded pension liability. FISCAL IMPACT: Joe Beachem, Chief Financial Officer Funding is available in the FY 2024 budget. STRATEGIC GOAL: The District ensures its continued financial health through long-term financial planning. LEGAL IMPACT: N/A Attachments: A – Committee Action B – FY 2023 Actuarial OPEB Valuation Report C – Total Compensation Systems, Inc. Presentation D - Total Compensation Systems, Inc. Supplemental Handout ATTACHMENT A SUBJECT/PROJECT: Review of the FY 2023 Actuarial Valuation Report of the Retiree Healthcare Benefits COMMITTEE ACTION: The Finance and Administration Committee (Committee) reviewed this item at a meeting held on January 17, 2024, and the following comments were made: • Staff communicated that the District’s historical practice to fully fund the ECT, retiree medical premiums, and implied subsidy led to the plan being 100% funded in 2019. Subsequently, approximately $3.6M was requested and received between FY 2020 and FY 2022 in medical retiree benefit reimbursements from the OPEB trust (CERBT). During the FY 2021 and FY 2022 budget adoptions, staff made equivalent additional contributions to CalPERS as directed by the Board. • Staff reported that the equity markets experienced a significant decrease in 2022, and CERBT realized a negative 13.59% return. In 2023, the CERBT fund earned a rate of return of 6.67%, slightly below the expected return of 6.75%. According to this latest actuarial study, the market results, coupled with a $10.1M net increase in OPEB liability between June 2021 and June 2023, have brought the current funding status down to 74%. • Staff introduced Mr. Luis Murillo of Total Compensation Systems, Inc., who presented the detailed overview of the actuarial report. − Mr. Murillo presented Attachment C and reviewed the District’s retiree health program, the actuarial valuation purpose, and the valuation process. − Mr. Murillo highlighted the net OPEB liability of $11.2M. − Mr. Murillo emphasized that the future predictions are based on estimates using data available at the time. The increases in net liability identified during the 2023 valuation, compared to the 2021 valuation, are attributed to changes in census data, assets not increasing as expected, and significant premium increases. − If the District’s historic practice is followed, making full advanced funding payments and refraining from taking reimbursements from CERBT, the District can achieve 100% funding by 2028. Details of this projection are outlined in Attachment C, slide 9. • Staff informed the Committee that, as part of the FY 2025 budget process, staff will likely propose an alternative whereby the District would take a portion of the reimbursement and systematically return to the historical practice of advance funding, reaching 100% funding level in 2031. This approach is intended to mitigate the impact on rates. Details of this proposal are outlined in Attachment D. • The Committee sought clarification regarding the timeline for achieving 100% funding under the scenario presented on slide 10. Mr. Murillo stated under that scenario, 100% funding would be attained by 2041. • The Committee requested additional details from staff regarding the advantages and disadvantages of being 100% funded. Staff explained that OPEB carries a debt, and it represents one of the District’s most costly debts due to the associated high interest rates. While it is advantageous for the District to expedite the repayment of this debt, this consideration must be balanced against its impact on rates. • The Committee addressed staff’s statement that, in the long term, fully funding the debt has some advantages for the ratepayers, as higher debt levels will impact future rates, and perhaps more so if not funded promptly. However, this is a long-term debt and the District’s historic funding strategy is a steady approach, leading to being 100% funded once again. The Committee echoed the importance of evaluating short-term versus long-term impacts, and how those two considerations are affected by interest rates. It was emphasized that these factors must be carefully considered in the decision-making process. Upon completion of the discussion, the Committee supported staff’s recommendation and presentation to the full board as an informational item. Total Compensation Systems, Inc. Otay Water District Actuarial Study of Retiree Health Liabilities Valuation Date: June 30, 2023 Prepared by: Total Compensation Systems, Inc. Date: November 1, 2023 Attachment B Total Compensation Systems, Inc. Table of Contents PART I: EXECUTIVE SUMMARY ............................................................................................................ 1  A.INTRODUCTION ............................................................................................................................................................................ 1  B.KEY RESULTS .............................................................................................................................................................................. 1  C.SUMMARY OF VALUATION RESULTS ........................................................................................................................................... 2  1. Actuarial Liabilities ................................................................................................................................................................ 2  2. Reconciliation of Market Value of Assets .............................................................................................................................. 2  3. Actuarial Value of Assets ........................................................................................................................................................ 2  3. CONTRIBUTIONS ............................................................................................................................................................................ 2  D.TEN-YEAR PROJECTION OF NOL AND CONTRIBUTIONS ............................................................................................................. 3  E.RECONCILIATION OF NET OPEB LIABILITY ................................................................................................................................ 3  1. Changes in Net OPEB Liability ............................................................................................................................................. 3  F.DESCRIPTION OF RETIREE BENEFITS ........................................................................................................................................... 4  E.SUMMARY OF VALUATION DATA ................................................................................................................................................ 4  F.CERTIFICATION ............................................................................................................................................................................ 5  PART II: LIABILITIES AND COSTS FOR RETIREE BENEFITS ..................................................... 7  A.INTRODUCTION. ........................................................................................................................................................................... 7  B.LIABILITY FOR RETIREE BENEFITS. ............................................................................................................................................. 7  C.ACTUARIAL ACCRUAL ................................................................................................................................................................. 8  D.ACTUARIAL ASSUMPTIONS ......................................................................................................................................................... 8  E.TOTAL OPEB LIABILITY ............................................................................................................................................................. 9  F.VALUATION RESULTS ................................................................................................................................................................ 10  1. Actuarial Present Value of Projected Benefit Payments (APVPBP) .................................................................................. 10  2. Service Cost .......................................................................................................................................................................... 10  3. Total OPEB Liability and Net OPEB Liability .................................................................................................................... 11  4. “Pay As You Go" Projection of Retiree Benefit Payments ................................................................................................... 11  G. DEVELOPMENT OF EMPLOYER CONTRIBUTION TARGET ........................................................................................................... 12  1. Reconciliation of Market Value of Assets ............................................................................................................................ 12  2.DEVELOPMENT OF ACTUARIAL VALUE OF ASSETS ................................................................................................................... 12  3.UNFUNDED LIABILITY FOR AMORTIZATION .............................................................................................................................. 12  4.AMORTIZATION OF THE UNFUNDED LIABILITY ......................................................................................................................... 13  5.CONTRIBUTIONS ......................................................................................................................................................................... 13  G.ADDITIONAL RECONCILIATION OF NET OPEB LIABILITY ........................................................................................................ 14  PART III: ACTUARIAL ASSUMPTIONS AND METHODS .............................................................. 15  A.ACTUARIAL METHODS AND ASSUMPTIONS: .............................................................................................................. 15  B.ECONOMIC ASSUMPTIONS: ............................................................................................................................................... 16  C.NON-ECONOMIC ASSUMPTIONS: ..................................................................................................................................... 17  PART IV: APPENDICES ........................................................................................................................... 18  APPENDIX A: DEMOGRAPHIC DATA BY AGE .................................................................................................................... 18  APPENDIX B: ADDITIONAL DISCLOSURES ........................................................................................................................ 19  APPENDIX C: GLOSSARY OF RETIREE HEALTH VALUATION TERMS ........................................................................ 21  Total Compensation Systems, Inc. 1 Otay Water District Actuarial Study of Retiree Health Liabilities PART I: EXECUTIVE SUMMARY A. Introduction This report was produced by Total Compensation Systems, Inc. for Otay Water District to determine the liabilities associated with its current retiree health program as of a June 30, 2023 valuation date and to determine employer contributions for the fiscal periods ending June 30, 2024 and June 30, 2025. Because the actuarial accrued liability for this funding report is based on the same actuarial methods and assumptions as those used for GASB 75, we have used the same GASB 75 terminology by referring to the Actuarial Accrued Liability as the Total OPEB Liability, referring to the unfunded actuarial accrued liability as the Net OPEB Liability (NOL), and referring to the Normal Cost as the Service Cost. This report may not be suitable for other purposes such as GASB 75 accounting requirements or assessing the potential impact of changes in plan design. A separate report will be provided to Otay Water District to assist in complying with Governmental Accounting Standards Board Accounting Statement 74 and 75. Different users of this report will likely be interested in different sections of information contained within. We anticipate that the following portions may be of most interest depending on the reader:  A high level comparison of key results from the current year to the prior year is shown on this page.  The employer contribution amounts for the periods ending June 30, 2024 and June 30, 2025 are shown on pages 4.  Description and details of measured valuation liabilities can be found beginning on page 10. B. Key Results Otay Water District performed a full valuation as of June 30, 2023. Key Results Current Year June 30, 2023 Measurement Date Prior Year June 30, 2022 Measurement Date Total OPEB Liability (TOL) $42,648,870 $34,537,166 Market Value of Assets (MVA) $31,437,760 $29,485,905 Net OPEB Liability (NOL) $11,211,110 $5,051,261 Funded Status 74% 85% Service Cost (for year following) $1,310,461 $1,018,363 Estimated Pay-as-you-go Amount (for year following)$1,651,485 $1,214,348 Contribution (for year following) $2,066,078 $1,108,186 Contribution as a percent of payroll 14.91% 7.75% Refer to results section beginning on page 10 or the glossary on page 21 for descriptions of the above items. Key Assumptions Current Year June 30, 2023 Valuation Date Prior Year June 30, 2021 Valuation Date Valuation Interest Rate 6.75% 6.75% Expected Rate of Return on Assets 6.75% 6.75% Long-Term Medical Trend Rate 4.50% 4.50% Projected Payroll Growth 2.75% 2.75% Total Compensation Systems, Inc. 2 C. Summary of Valuation Results 1. Actuarial Liabilities Refer to results section beginning on page 10 or the glossary on page 21 for descriptions of the items below. 6/30/2023 1. Actuarial Present Value of Projected Benefit Payments $53,897,072 2. Total OPEB Liability $42,648,870 3. Annual Service Cost $1,310,461 4. Present Value of Future Service Costs (1 – 2 – 3) $9,937,741 2. Reconciliation of Market Value of Assets FY 2022/23 FY 2021/22 Beginning Market Value of Assets $29,485,905 $35,535,079 Employer Contributions $0 $0 Fund Earnings $1,966,670 ($4,739,093) Benefit Payments $0 ($1,301,047) Administrative Expenses ($14,815) ($9,034) Net Change $1,951,855 ($6,049,174) Ending Market Value of Assets $31,437,760 $29,485,905 3. Actuarial Value of Assets For funding purposes, the District has selected an asset smoothing method to determine the actuarial value of assets. The smoothing method recognizes any asset gains or losses over 5 years recognizing 20% per year. Please see page 13 for the development of the actuarial value of assets. The District has set a corridor of 20%, meaning that the actuarial value of assets cannot be less than 80% or greater than 120% of the market value of assets. 6/30/2023 Market value of assets (MVA) $31,437,760 Actuarial value of assets (AVA) $33,518,808 AVA as a percent of MVA 107% 3. Contributions Below is a summary of the Employer Contribution Target for the next two fiscal years. Please see page 13 for the development of the contribution. FY 2023/24 Employer Contribution Target $2,066,078 Estimated payroll (PERSable wages) $13,859,553 Contribution as a % of payroll 14.91% FY 2024/25 Employer Contribution Target $2,122,895 Estimated payroll (PERSable wages) $14,240,691 Contribution as a % of payroll 14.91% Total Compensation Systems, Inc. 3 D. Ten-Year Projection of NOL and Contributions The ten-year projections are based on an open group projection that assumes the total aggregate payroll increases in accordance with the aggregate payroll assumption, new hires are assumed to have the same service cost percentage as the current actives and no new hires will retire during the ten-year projection period. Actual results may vary significantly based on the District’s actual experience in future years. Year Beginning July 1 Employer Contribution Target* Direct Pay-go Costs Implicit Subsidy Trust Funding Trust Reimbursement** NOL Funded % 2023 $2,066,078 $1,416,514 $234,971 $2,066,078 $0 $11,211,110 74% 2024 $2,122,895 $1,544,421 $237,846 $2,122,895 $0 $9,512,017 79% 2025 $2,146,145 $1,625,008 $266,250 $2,146,145 $0 $7,545,926 84% 2026 $2,205,164 $1,752,740 $287,576 $2,205,164 $0 $5,353,419 89% 2027 $2,206,942 $1,933,251 $305,873 $2,206,942 $0 $2,842,206 95% 2028 $1,556,866 $2,096,284 $263,319 $1,556,866 ($2,359,603) $0 100% 2029 $1,601,034 $2,249,046 $300,259 $1,601,034 ($2,549,304) $0 100% 2030 $1,646,378 $2,398,528 $315,727 $1,646,378 ($2,714,254) $0 100% 2031 $1,692,960 $2,509,198 $312,197 $1,692,960 ($2,821,394) $0 100% 2032 $1,740,878 $2,770,201 $440,020 $1,740,878 ($3,210,220) $0 100% * The projections assume the District makes a contribution to the CERBT equal to the Employer Contribution Target amount and reimburses itself for the direct pay-go costs and implied subsidy for fiscal years in which a Trust reimbursement is shown above. ** The District’s historical practice is to not seek reimbursement from the Trust unless the Plan is fully funded. Staff will be seeking Board direction to continue that practice; therefore, that assumption has been incorporated into this table. E. Reconciliation of Net OPEB Liability 1. Changes in Net OPEB Liability The following table shows the reconciliation of the June 30, 2022 Net OPEB Liability (NOL) in the prior valuation to the June 30, 2023 NOL. A more detailed version of this table can be found on page 14. The Fiduciary Net Position (FNP) shown below represents the net assets of a qualifying OPEB “plan” (i.e. qualifying irrevocable trust or equivalent arrangement). For purposes of this funding report, market value of assets and Fiduciary Net Position are used interchangeably. TOL FNP NOL Balance at June 30, 2022 Measurement Date $34,537,166 $29,485,905 $5,051,261 Service Cost $1,018,363 $0 $1,018,363 Interest on TOL / Return on FNP $2,324,644 $1,966,670 $357,974 Employer Contributions $0 $1,214,348 ($1,214,348) Benefit Payments ($1,214,348) ($1,214,348) $0 Administrative Expenses $0 ($14,815) $14,815 Experience (Gains)/Losses $5,942,003 $0 $5,942,003 Changes in Assumptions $41,042 $0 $41,042 Other $0$0 $0 Net Change $8,111,704 $1,951,855 $6,159,849 Actual Balance at June 30, 2023 Measurement Date $42,648,870 $31,437,760 $11,211,110 2. Trend and Interest Rate Sensitivities The following presents what the Net OPEB Liability would be if it were calculated using a discount rate assumption or a healthcare trend rate assumption one percent higher or lower than the current assumption. Net OPEB Liability at June 30, 2023 Measurement Date Discount Rate Healthcare Trend Rate 1% Decrease in Assumption $17,020,775 $5,748,033 Current Assumption $11,211,110 $11,211,110 1% Increase in Assumption $6,419,132 $17,973,141 Total Compensation Systems, Inc. 4 F. Description of Retiree Benefits Following is a description of the current retiree benefit plan: Unrepresented Employees Represented Employees Benefit types provided Medical & Dental Medical & Dental Duration of Benefits Lifetime Lifetime Required Service Hired prior to 1/1/2013: 15 years Hired 1/1/2013 and after: 20 years 20 years Minimum Age 55 55 Dependent Coverage Yes Yes District Contribution % 100% of retiree premium and 88% of dependent premium 100% of retiree premium and 88% of dependent premium District Cap None None This valuation does not reflect any cash benefits paid unless the cash benefits are limited to be used for or reimburse the retiree’s cost of health benefits. Costs and liabilities attributable to cash benefits paid to retirees are reportable under applicable Governmental Accounting Standards Board (GASB) Standards. E. Summary of Valuation Data This report is based on census data provided to us as of June, 2023. Distributions of participants by age and service can be found on page 18. The active count below excludes employees for whom it is not possible to receive retiree benefits. Current Year June 30, 2023 Valuation Date Prior Year July 1, 2021 Valuation Date Active Employees eligible for future benefits Count 137 132 Average Age 47.5 47.8 Average Years of Service 10.5 11.3 Retirees currently receiving benefits Count 8580 Average Age 71.7 71.0 Total Compensation Systems, Inc. 5 F. Certification The actuarial information in this report is intended solely to assist Otay Water District in determining the liabilities associated with its current retiree health program as of a June 30, 2023 and to provide the Employer Contribution Targets for the periods ending June 30, 2024 and June 30, 2025. Nothing in this report should be construed as an accounting opinion, accounting advice or legal advice. TCS recommends that third parties retain their own actuary or other qualified professionals when reviewing this report. TCS’s work is prepared solely for the use and benefit of Otay Water District. Release of this report may be subject to provisions of the Agreement between Otay Water District and TCS. No third party recipient of this report product should rely on the report for any purpose other than accounting compliance. Any other use of this report is unauthorized without first consulting with TCS. This report is for fiscal year July 1, 2023 to June 30, 2024, using a measurement date of June 30, 2023. The calculations in this report have been made based on our understanding of plan provisions and actual practice at the time we were provided the required information. We relied on information provided by Otay Water District. Much or all of this information was unaudited at the time of our evaluation. We reviewed the information provided for reasonableness, but this review should not be viewed as fulfilling any audit requirements. We relied on the following materials to complete this study:  We used paper reports and digital files containing participant demographic data from the District personnel records.  We used relevant sections of collective bargaining agreements provided by the District. All costs, liabilities, and other estimates are based on actuarial assumptions and methods that comply with all applicable Actuarial Standards of Practice (ASOPs). Each assumption is deemed to be reasonable by itself, taking into account plan experience and reasonable future expectations and in combination represent our estimate of anticipated experience of the Plan. This report contains estimates of the Plan's financial condition and future results only as of a single date. Future results can vary dramatically and the accuracy of estimates contained in this report depends on the actuarial assumptions used. This valuation cannot predict the Plan's future condition nor guarantee its future financial soundness. Actuarial valuations do not affect the ultimate cost of Plan benefits, only the timing of Plan contributions. While the valuation is based on individually reasonable assumptions, other assumption sets may also be reasonable and valuation results based on those assumptions would be different. Determining results using alternative assumptions (except for the alternate discount and trend rates shown in this report) is outside the scope of our engagement. Future actuarial measurements may differ significantly from those presented in this report due to factors such as, but not limited to, the following: plan experience differing from that anticipated by the economic or demographic assumptions; changes in economic or demographic assumptions; increases or decreases expected as part of the natural operation of the measurement methodology (such as the end of an amortization period or additional cost or contribution requirements based on the plan’s funded status); and changes in plan provisions or applicable law. We were not asked to perform analyses to estimate the potential range of such future measurements. The signing actuary is independent of Otay Water District and any plan sponsor. TCS does not intend to benefit from and assumes no duty or liability to other parties who receive this report. TCS is not aware of any relationship that would impair the objectivity of the opinion. Total Compensation Systems, Inc. 6 On the basis of the foregoing, I hereby certify that, to the best of my knowledge and belief, this report is complete and has been prepared in accordance with generally accepted actuarial principles and practices and all applicable Actuarial Standards of Practice. I meet the Qualifications Standards of the American Academy of Actuaries to render the actuarial opinion contained herein. Respectfully submitted, Luis Murillo, ASA, MAAA, FCA Actuary Total Compensation Systems, Inc. (805) 496-1700 Total Compensation Systems, Inc. 7 PART II: LIABILITIES AND COSTS FOR RETIREE BENEFITS A. Introduction. We calculated the actuarial present value of projected benefit payments (APVPBP) separately for each participant. We determined eligibility for retiree benefits based on information supplied by Otay Water District. We then selected assumptions that, based on plan provisions and our training and experience, represent our best prediction of future plan experience. For each participant, we applied the appropriate assumption factors based on the participant's age, sex, length of service, and employee classification. The actuarial assumptions used for this study are summarized beginning on page 15. B. Liability for Retiree Benefits. For each participant, we projected future premium costs using an assumed trend rate (see Appendix C). To the extent Otay Water District uses contribution caps, the influence of the trend factor is further reduced. We multiplied each year's benefit payments by the probability that benefits will be paid; i.e. based on the probability that the participant is living, has not terminated employment, has retired and remains eligible. The probability that benefit will be paid is zero if the participant is not eligible. The participant is not eligible if they have not met minimum service, minimum age or, if applicable, maximum age requirements. The product of each year's benefit payments and the probability the benefit will be paid equals the expected cost for that year. We multiplied the above expected cost figures by the probability that the retiree would elect coverage. A retiree may not elect to be covered if retiree health coverage is available less expensively from another source (e.g. Medicare risk contract) or the retiree is covered under a spouse's plan. Finally, we discounted the expected cost for each year to the measurement date June 30, 2023 at 6.75% interest. For any current retirees, the approach used was similar. The major difference is that the probability of payment for current retirees depends only on mortality and age restrictions (i.e. for retired employees the probability of being retired and of not being terminated are always both 100%). The value generated from the process described above is called the actuarial present value of projected benefit payments (APVPBP). We added APVPBP for each participant to get the total APVPBP for all participants which is the estimated present value of all future retiree health benefits for all current participants. The APVPBP is the amount on June 30, 2023 that, if all actuarial assumptions are exactly right, would be sufficient to expense all promised benefits until the last participant dies or reaches the maximum eligibility age. However, for most actuarial and accounting purposes, the APVPBP is not used directly but is instead apportioned over the lifetime of each participant as described in the following sections. Total Compensation Systems, Inc. 8 C. Actuarial Accrual Actuarial principles and best practices provide that the cost of retiree benefits should be “accrued” over employees' working lifetime. While this report is to be used for funding purposes and NOT to meet the requirements of GASB 75, we have used the actuarial methods required under GASB 75 in determining the actuarial liabilities for this report. For this reason, we have included references to GASB 75 where appropriate. The Governmental Accounting Standards Board (GASB) was issued in June of 2015 Accounting Standards 74 and 75 for retiree health benefits. These standards apply to all public employers that pay any part of the cost of retiree health benefits for current or future retirees (including early retirees), whether they pay directly or indirectly (via an “implicit rate subsidy”). To actuarially accrue retiree health benefits requires determining the amount to expense each year so that the liability accumulated at retirement is, on average, sufficient (with interest) to cover all retiree health expenditures without the need for additional expenses. There are many different ways to determine the annual accrual amount. The calculation method used is called an “actuarial cost method” and uses the APVPBP to develop expense and liability figures. Furthermore, the APVPBP should be accrued over the working lifetime of employees. In order to accrue the APVPBP over the working lifetime of employees, actuarial cost methods apportion the APVPBP into two parts: the portions attributable to service rendered prior to the measurement date (the past service liability or Total OPEB Liability (TOL) under GASB 74 and 75) and to service after the measurement date but prior to retirement (the future service liability or present value of future service costs). Of the future service liability, the portion attributable to the single year immediately following the measurement date is known as the normal cost or Service Cost under GASB 74 and 75. The service cost can be thought of as the value of the benefit earned each year if benefits are accrued during the working lifetime of employees. The actuarial cost method mandated by GASB 75 is the “entry age actuarial cost method”. Under the entry age actuarial cost method, the actuary determines the service cost as the annual amount needing to be expensed from hire until retirement to fully accrue the cost of retiree health benefits. Under GASB 75, the service cost is calculated to be a level percentage of each employee’s projected pay. D. Actuarial Assumptions The APVPBP and service cost are determined using several key assumptions:  The current cost of retiree health benefits (often varying by age, Medicare status and/or dependent coverage). The higher the current cost of retiree benefits, the higher the service cost.  The “trend” rate at which retiree health benefits are expected to increase over time. A higher trend rate increases the service cost. A “cap” on District contributions can reduce trend to zero once the cap is reached thereby dramatically reducing service costs.  Mortality rates varying by age and sex (and sometimes retirement or disability status). If employees die prior to retirement, past contributions are available to fund benefits for employees who live to retirement. After retirement, death results in benefit termination or reduction. Although higher mortality rates reduce service costs, the mortality assumption is not likely to vary from employer to employer.  Employment termination rates have the same effect as mortality inasmuch as higher termination rates reduce service costs. Employment termination can vary considerably between public agencies.  The service requirement reflects years of service required to earn full or partial retiree benefits. While a longer service requirement reduces costs, cost reductions are not usually substantial unless Total Compensation Systems, Inc. 9 the service period exceeds 20 years of service.  Retirement rates determine what proportion of employees retire at each age (assuming employees reach the requisite length of service). Retirement rates often vary by employee classification and implicitly reflect the minimum retirement age required for eligibility. Retirement rates also depend on the amount of pension benefits available. Higher retirement rates increase service costs but, except for differences in minimum retirement age, retirement rates tend to be consistent between public agencies for each employee type.  Participation rates indicate what proportion of retirees are expected to elect retiree health benefits if a significant retiree contribution is required. Higher participation rates increase costs.  The discount rate estimates investment earnings for assets earmarked to cover retiree health benefit liabilities. The discount rate depends on the nature of underlying assets for funded plans. The rate used for a funded plan is the real rate of return expected for plan assets plus the long term inflation assumption. For an unfunded plan, the discount rate is based on an index of 20 year General Obligation municipal bonds rated AA or higher. For partially funded plans, the discount rate is a blend of the funded and unfunded rates. E. Total OPEB Liability The assumptions listed above are not exhaustive, but are the most common assumptions used in actuarial cost calculations. If all actuarial assumptions are exactly met and an employer expensed the service cost every year for all past and current employees and retirees, a sizeable liability would have accumulated (after adding interest and subtracting retiree benefit costs). The liability that would have accumulated is called the Total OPEB Liability (TOL). The excess of TOL over the value of plan assets is called the Net OPEB Liability (NOL). Under GASB 74 and 75, in order for assets to count toward offsetting the TOL, the assets have to be held in an irrevocable trust that is safe from creditors and can only be used to provide OPEB benefits to eligible participants. Changes in the TOL can arise in several ways - e.g., as a result of plan changes or changes in actuarial assumptions. Change in the TOL can also arise from actuarial gains and losses. Actuarial gains and losses result from differences between actuarial assumptions and actual plan experience. Total Compensation Systems, Inc. 10 F. Valuation Results This section details the measured values of the concepts described on the previous pages. 1. Actuarial Present Value of Projected Benefit Payments (APVPBP) Actuarial Present Value of Projected Benefit Payments as of June 30, 2023 Valuation Date Total Unrepresented Employees Represented Employees Active: Pre-65 Benefit $11,222,224 $3,034,889 $8,187,335 Post-65 Benefit $21,917,203 $5,685,887 $16,231,316 Subtotal $33,139,427 $8,720,776 $24,418,651 Retiree: Pre-65 Benefit $2,925,906 $1,276,107 $1,649,799 Post-65 Benefit $17,831,739 $9,119,882 $8,711,857 Subtotal $20,757,645 $10,395,989 $10,361,656 Grand Total $53,897,072 $19,116,765 $34,780,307 Subtotal Pre-65 Benefit $14,148,130 $4,310,996 $9,837,134 Subtotal Post-65 Benefit $39,748,942 $14,805,769 $24,943,173 2. Service Cost The service cost represents the value of the benefit earned during a single year of employment. It is the APVPBP spread over the expected working lifetime of the employee and divided into annual segments. We applied an "entry age" actuarial cost method to determine funding rates for active employees. The table below summarizes the calculated service cost. Service Cost Valuation Year Beginning July 1, 2023 Total Unrepresented Employees Represented Employees # of Eligible Employees 137 32 105 First Year Service Cost Pre-65 Benefit $378,670 $83,200 $295,470 Post-65 Benefit $931,791 $220,416 $711,375 Total $1,310,461 $303,616 $1,006,845 Accruing retiree health benefits through service costs evenly apportions the cost of retiree health benefits over time and more fairly reflects the value of benefits "earned" each year by employees. While the service cost for each employee is targeted to remain level as a percentage of covered payroll, the service cost as a dollar amount would increase each year based on covered payroll. Additionally, the overall service cost may grow or shrink based on changes in the demographic makeup of the employees from year to year. Total Compensation Systems, Inc. 11 3. Total OPEB Liability and Net OPEB Liability If actuarial assumptions are borne out by experience, the District will fully accrue retiree benefits by expensing an amount each year that equals the service cost. If no accruals had taken place in the past, there would be a shortfall of many years' accruals, accumulated interest and forfeitures for terminated or deceased employees. This shortfall is called the Total OPEB Liability. We calculated the Total OPEB Liability (TOL) as the APVPBP minus the present value of future service costs. To the extent that benefits are funded through a GASB 74 qualifying trust, the trust’s Fiduciary Net Position (FNP) is subtracted to get the NOL. The FNP is the value of assets adjusted for any applicable payables and receivables as shown in the table on page 2. Total OPEB Liability and Net OPEB Liability as of June 30, 2023 Valuation Date Total Unrepresented Employees Represented Employees Active: Pre-65 Benefit 7,859,415 $2,378,336 $5,481,079 Active: Post-65 Benefit $14,031,114 $3,910,957 $10,120,157 Subtotal $21,890,529 $6,289,293 $15,601,236 Retiree: Pre-65 Benefit $2,925,990 $1,276,145 $1,649,845 Retiree: Post-65 Benefit $17,832,351 $9,120,200 $8,712,151 Subtotal $20,758,341 $10,396,345 $10,361,996 Subtotal: Pre-65 Benefit $10,785,405 $3,654,481 $7,130,924 Subtotal: Post-65 Benefit $31,863,465 $13,031,157 $18,832,308 Total OPEB Liability (TOL) $42,648,870 $16,685,638 $25,963,232 Fiduciary Net Position as of June 30, 2023 $31,437,760 Net OPEB Liability (NOL) $11,211,110 4. “Pay As You Go" Projection of Retiree Benefit Payments We used the actuarial assumptions shown in Part III and Appendix B to project the District’s ten year retiree benefit outlay, including any implicit rate subsidy. Because these cost estimates reflect average assumptions applied to a relatively small number of participants, estimates for individual years are certain to be inaccurate. However, these estimates show the size of cash outflow. The following table shows a projection of annual amounts needed to pay the District’s share of retiree health costs, including any implicit rate subsidy. Year Beginning July 1 Total Unrepresented Employees Represented Employees 2023 $1,651,485 $770,222 $881,263 2024 $1,782,267 $836,402 $945,865 2025 $1,891,258 $891,945 $999,313 2026 $2,040,316 $957,194 $1,083,122 2027 $2,239,124 $1,031,405 $1,207,719 2028 $2,359,603 $1,030,368 $1,329,235 2029 $2,549,305 $1,089,466 $1,459,839 2030 $2,714,255 $1,173,869 $1,540,386 2031 $2,821,395 $1,201,187 $1,620,208 2032 $3,210,221 $1,266,135 $1,944,086 Total Compensation Systems, Inc. 12 G. Development of Employer Contribution Target 1. Reconciliation of Market Value of Assets FY 2022/23 FY 2021/22 Beginning Market Value of Assets $29,485,905 $35,535,079 Employer Contributions $0 $0 Fund Earnings $1,966,670 ($4,739,093) Benefit Payments $0 ($1,301,047) Administrative Expenses ($14,815) ($9,034) Net Change $1,951,855 ($6,049,174) Ending Market Value of Assets $31,437,760 $29,485,905 2. Development of Actuarial Value of Assets The actuarial value of assets is based on the expected earnings on assets. The actual earnings or losses, both realized and unrealized, are phased in over five years as the expected growth is phased out. The table below presents the development of the actuarial value of assets. The District has set a corridor of 20%, meaning that the actuarial value of assets must be between 80% and 120% market value of assets. 6/30/2020 6/30/2021 6/30/2022 6/30/2023 Market value of assets $31,437,760 Actual rate of return 3.63% 28.33% (13.59%) 6.67% Expected rate of return 7.00% 7.00% 6.75% 6.75% Actual fund earnings $983,790 $7,890,090 ($4,739,093) $1,966,670 $6,101,457 Expected fund earnings $1,897,116 $1,949,546 $2,354,403 $1,989,799 $8,190,864 Gain/(Loss) ($913,326) $5,940,544 ($7,093,496) ($23,129) Percent of gain/(loss) recognized 80% 60% 40% 20% Recognized gain/(loss) ($730,661) $3,564,326 ($2,837,398) ($4,626) ($8,359) Blended value of assets $33,518,808 Corridor minimum (80% of MVA) $25,150,208 Corridor maximum (120% of MVA) $37,725,312 Actuarial value of assets $33,518,808 3. Unfunded Liability for Amortization The table below presents the development of the unfunded liability for funding purposes. In determining the Employer Contribution Target, the unfunded liability is the excess of the Total OPEB Liability (TOL) over the actuarial value of assets. 6/30/2023 Total OPEB liability $42,648,870 Actuarial value of assets ($33,518,808) Unfunded liability for amortization $9,130,062 Total Compensation Systems, Inc. 13 4. Amortization of the Unfunded Liability The amortization of the unfunded liability component of the Employer Contribution Target is being amortized over a period of 18 years on a level-percentage of pay basis. Under the level-percentage of pay method, the amortization payment is scheduled to increase in future years based on wage inflation. 6/30/2023 Unfunded liability for amortization $9,130,062 Amortization factor 13.26730 Amortization payment of unfunded liability $688,163 5. Contributions The table below presents the development of the Employer Contribution Target for the fiscal year ending June 30, 2024 and for the fiscal years ending June 30, 2025. FY 2023/24 Service Cost $1,310,461 Amortization payment of unfunded liability $688,163 Interest assuming mid-year contributions $67,454 Contribution $2,066,078 Estimated payroll $13,859,553 Contribution as a % of payroll 14.91% FY 2024/25 Service Cost $1,346,499 Amortization payment of unfunded liability $707,087 Interest assuming mid-year contributions $69,309 Contribution $2,122,895 Estimated payroll $14,240,691 Contribution as a % of payroll 14.91% Total Compensation Systems, Inc. 14 G. Additional Reconciliation of Net OPEB Liability The following table shows the reconciliation of the June 30, 2022 Net OPEB Liability (NOL) in the prior valuation to the June 30, 2023 NOL. For some plans, it will provide additional detail and transparency beyond that shown in the table on Page 3. TOL FNP NOL Balance at June 30, 2022 $34,537,166 $29,485,905 $5,051,261 Service Cost $1,018,363 $0 $1,018,363 Interest on Total OPEB Liability $2,324,644 $0 $2,324,644 Expected Investment Income $0 $1,989,799 ($1,989,799) Administrative Expenses $0 ($14,815) $14,815 Employee Contributions $0 $0 $0 Employer Contributions to Trust $0$0 $0 Employer Contributions as Benefit Payments** $0 $1,214,348 ($1,214,348) Benefit Payments from Trust $0$0 $0 Expected Benefit Payments from Employer** ($1,214,348) ($1,214,348) $0 Expected Balance at June 30, 2023 $36,665,825 $31,460,889 $5,204,936 Experience (Gains)/Losses $5,942,003 $0 $5,942,003 Changes in Assumptions $41,042 $0 $41,042 Changes in Benefit Terms $0 $0 $0 Investment Gains/(Losses) $0 ($23,129) $23,129 Other $0$0 $0 Net Change during 2023 $8,111,704 $1,951,855 $6,159,849 Actual Balance at June 30, 2023* $42,648,870 $31,437,760 $11,211,110 * May include a slight rounding error. ** Includes $129,514 due to implied rate subsidy. Total Compensation Systems, Inc. 15 PART III: ACTUARIAL ASSUMPTIONS AND METHODS Following is a summary of actuarial assumptions and methods used in this study. The District should carefully review these assumptions and methods to make sure they reflect the District's assessment of its underlying experience. It is important for Otay Water District to understand that the appropriateness of all selected actuarial assumptions and methods are Otay Water District’s responsibility. Unless otherwise disclosed in this report, TCS believes that all methods and assumptions are within a reasonable range based on applicable actuarial standards of practice, Otay Water District’s actual historical experience, and TCS’s judgment based on experience and training. A. ACTUARIAL METHODS AND ASSUMPTIONS: ACTUARIAL COST METHOD: The entry age actuarial cost method. Entry age is based on the age at hire for eligible employees. The attribution period is determined as the difference between the expected retirement age and the age at hire. The APVPBP and present value of future service costs are determined on a participant by participant basis and then aggregated. SUBSTANTIVE PLAN: We based the valuation on the substantive plan. The formulation of the substantive plan was based on a review of written plan documents as well as historical information provided by Otay Water District regarding practices with respect to employer and employee contributions and other relevant factors. EMPLOYER CONTRIBUTION TARGET PARAMETERS: While Otay Water District does not have a formal Board adopted funding policy. The Board annually evaluates the amount to contribute to the Trust taking into consideration the Employer Contribution Target determined in the Plan’s actuarial funding valuation report and formally adopts a contribution amount for the current fiscal year. In keeping with the District’s past practice, the Employer Contribution Target is calculated as the Service Cost plus an amortization of the Unfunded Liability over 18 years on a level percentage of pay basis. The 18-year period begins with the fiscal year ending June 30, 2023. ASSET SMOOTHING METHOD: The District has selected an asset smoothing method to determine the actuarial value of assets. The actuarial value of assets is based on the expected earnings on assets. The actual earnings or losses, both realized and unrealized, are phased in over five years as the expected growth is phased out. The District has set a corridor of 20%, meaning that the actuarial value of assets cannot be less than 80% or greater than 120% of the market value of assets. Total Compensation Systems, Inc. 16 B. ECONOMIC ASSUMPTIONS: Economic assumptions are set under the guidance of Actuarial Standard of Practice 27 (ASOP 27). Among other things, ASOP 27 provides that economic assumptions should reflect a consistent underlying rate of general inflation. For that reason, we show our assumed long-term inflation rate below. INFLATION: We assumed 2.50% per year used for pension purposes. Actuarial standards require using the same rate for OPEB that is used for pension. INVESTMENT RETURN / DISCOUNT RATE: We assumed 6.75% per year net of expenses. This is based on assumed long-term return on employer assets. We used the “Building Block Method”. (See Appendix C for more information). Our assessment of long-term returns for employer assets is based on long-term historical returns for surplus funds invested pursuant to California Government Code Sections 53601 et seq. TREND: We assumed 4.50% per year. Our long-term trend assumption is based on the conclusion that, while medical trend will continue to be cyclical, the average increase over time cannot continue to outstrip general inflation by a wide margin. Trend increases in excess of general inflation result in dramatic increases in unemployment, the number of uninsured and the number of underinsured. These effects are nearing a tipping point which will inevitably result in fundamental changes in health care finance and/or delivery which will bring increases in health care costs more closely in line with general inflation. We do not believe it is reasonable to project historical trend vs. inflation differences several decades into the future. PAYROLL INCREASE: We assumed 2.75% per year. Since benefits do not depend on salary (as they do for pensions), using an aggregate payroll assumption for the purpose of calculating the service cost results in a negligible error. Total Compensation Systems, Inc. 17 C. NON-ECONOMIC ASSUMPTIONS: Economic assumptions are set under the guidance of Actuarial Standard of Practice 35 (ASOP 35). See Appendix B for more information. MORTALITY Participant Type Mortality Tables Miscellaneous 2021 CalPERS Mortality for Miscellaneous and Schools Employees RETIREMENT RATES Employee Type Retirement Rate Tables Unrepresented Employees Hired 2013 and after. 2021 CalPERS 2.0%@62 Rates for Miscellaneous Employees Hired 2012 and before. 2021 CalPERS 2.7%@55 Rates for Miscellaneous Employees Represented Employees Hired 2013 and after. 2021 CalPERS 2.0%@62 Rates for Miscellaneous Employees Hired 2012 and before. 2021 CalPERS 2.7%@55 Rates for Miscellaneous Employees COSTS FOR RETIREE COVERAGE Retiree liabilities are based on actual retiree premium plus an implicit rate subsidy of 52.7% of non-Medicare medical premium. Liabilities for active participants are based on the first year costs shown below, which include the implicit rate subsidy. Subsequent years’ costs are based on first year costs adjusted for trend and limited by any District contribution caps. Participant Type Future Retirees Pre-65 Future Retirees Post-65 Unrepresented Employees Employer portion of premium: $23,143 Implied rate subsidy: $12,641 $15,662 Represented Employees Employer portion of premium: $23,143 Implied rate subsidy: $12,641 $15,662 PARTICIPATION RATES Employee Type <65 Non-Medicare Participation % 65+ Medicare Participation % Miscellaneous 100% 100% TURNOVER Employee Type Turnover Rate Tables Miscellaneous 2021 CalPERS Turnover for Miscellaneous Employees SPOUSE PREVALENCE To the extent not provided and when needed to calculate benefit liabilities, 80% of retirees assumed to be married at retirement. After retirement, the percentage married is adjusted to reflect mortality. SPOUSE AGES To the extent spouse dates of birth are not provided and when needed to calculate benefit liabilities, female spouse assumed to be three years younger than male. AGING FACTORS We used aging factors from "Health Care Costs - From Birth to Death" prepared by Dale Yamamoto and published in 2013 by the Society of Actuaries as part of the Health Care Cost Institute's Independent Report Series - Report 2013-1. Total Compensation Systems, Inc. 18 PART IV: APPENDICES APPENDIX A: DEMOGRAPHIC DATA BY AGE ELIGIBLE ACTIVE EMPLOYEES BY AGE AND SERVICE Total Under 5 Years of Service 5 – 9 Years of Service 10 – 14 Years of Service 15 –19 Years of Service 20 – 24 Years of Service 25 – 29 Years of Service 30 – 34 Years of Service Over 34 Years of Service Under 25 1 1 25 – 29 7 7 30 – 34 9 6 3 35 – 39 14 8 3 1 2 40 – 44 17 6 5 4 2 45 – 49 28 7 6 10 4 1 50 – 54 32 3 3 5 10 10 1 55 – 59 19 5 3 7 3 1 60 – 64 7 1 1 1 3 1 65 and older 3 3 Total 137 44 24 21 31 15 0 2 0 ELIGIBLE RETIREES BY AGE AND EMPLOYEE CLASS Age Total Under 50 0 50 – 54 0 55 – 59 5 60 – 64 15 65 – 69 17 70 – 74 19 75 – 79 18 80 – 84 5 85 – 89 3 90 and older 3 Total 85 Total Compensation Systems, Inc. 19 APPENDIX B: ADDITIONAL DISCLOSURES Additional Information to Part III Related to Assumptions and Other Inputs Mortality Assumptions Following are the tables the mortality assumptions are based upon. Inasmuch as these tables are based on appropriate populations, and that these tables are used for pension purposes, we believe these tables to be the most appropriate for the valuation. Mortality Table 2021 CalPERS Mortality for Miscellaneous and Schools Employees Disclosure The mortality assumptions are based on the 2021 CalPERS Mortality for Miscellaneous and Schools Employees table created by CalPERS. CalPERS periodically studies mortality for participating agencies and establishes mortality tables that are modified versions of commonly used tables. This table incorporates mortality projection as deemed appropriate based on CalPERS analysis. Mortality Table 2021 CalPERS Retiree Mortality for All Employees Disclosure The mortality assumptions are based on the 2021 CalPERS Retiree Mortality for All Employees table created by CalPERS. CalPERS periodically studies mortality for participating agencies and establishes mortality tables that are modified versions of commonly used tables. This table incorporates mortality projection as deemed appropriate based on CalPERS analysis. Experience Studies Following are the tables the retirement and turnover assumptions are based upon. Inasmuch as these tables are based on appropriate populations, and that these tables are used for pension purposes, we believe these tables to be the most appropriate for the valuation. Retirement Tables Retirement Table 2021 CalPERS 2.0%@62 Rates for Miscellaneous Employees Disclosure The retirement assumptions are based on the 2021 CalPERS 2.0%@62 Rates for Miscellaneous Employees table created by CalPERS. CalPERS periodically studies the experience for participating agencies and establishes tables that are appropriate for each pool. Retirement Table 2021 CalPERS 2.7%@55 Rates for Miscellaneous Employees Disclosure The retirement assumptions are based on the 2021 CalPERS 2.7%@55 Rates for Miscellaneous Employees table created by CalPERS. CalPERS periodically studies the experience for participating agencies and establishes tables that are appropriate for each pool. Total Compensation Systems, Inc. 20 Turnover Tables Turnover Table 2021 CalPERS Turnover for Miscellaneous Employees Disclosure The turnover assumptions are based on the 2021 CalPERS Turnover for Miscellaneous Employees table created by CalPERS. CalPERS periodically studies the experience for participating agencies and establishes tables that are appropriate for each pool. For other assumptions, we use actual plan provisions and plan data. Discount Rate A discount rate of 6.75% was used in the valuation. The interest rate used in the prior valuation was 6.75%. Following is the assumed asset allocation and assumed rate of return for each. CERBT - Strategy 1 Asset Class Percentage of Portfolio Assumed Gross Return All Equities 59.0000 7.2500 All Fixed Income 25.0000 4.2500 Real Estate Investment Trusts 8.0000 7.2500 All Commodities 3.0000 7.2500 Treasury Inflation Protected Securities (TIPS) 5.0000 3.0000 We looked at rolling periods of time for all asset classes in combination to appropriately reflect correlation between asset classes. That means that the average returns for any asset class don’t necessarily reflect the averages over time individually, but reflect the return for the asset class for the portfolio average. We used geometric means. Additional Net OPEB Liability Information Assumed rates of retirement, termination, and mortality have been updated to align with those currently being used by the statewide pension system. Since the 2024 calendar year premiums are already known, the rates have been incorporated into the assumed costs in this valuation. There were no changes in benefit terms since the prior valuation date. Total Compensation Systems, Inc. 21 APPENDIX C: GLOSSARY OF RETIREE HEALTH VALUATION TERMS Note: The following definitions are intended to help a non-actuary understand concepts related to retiree health valuations. Therefore, the definitions may not be actuarially accurate. Actuarial Cost Method: A mathematical model for allocating OPEB costs by year of service. The only actuarial cost method allowed under GASB 74/75 is the entry age actuarial cost method. Actuarial Present Value of Projected Benefit Payments: The projected amount of all OPEB benefits to be paid to current and future retirees discounted back to the valuation or measurement date. Discount Rate: Assumed investment return net of all investment expenses. Generally, a higher assumed interest rate leads to lower service costs and total OPEB liability. Implicit Rate Subsidy: The estimated amount by which retiree rates are understated in situations where, for rating purposes, retirees are combined with active employees and the employer is expected, in the long run, to pay the underlying cost of retiree benefits. Measurement Date: The date at which assets and liabilities are determined in order to estimate TOL and NOL. Mortality Rate: Assumed proportion of people who die each year. Mortality rates always vary by age and often by sex. A mortality table should always be selected that is based on a similar “population” to the one being studied. Net OPEB Liability (NOL): The Total OPEB Liability minus the Fiduciary Net Position. OPEB Benefits: Other Post Employment Benefits. Generally, medical, dental, prescription drug, life, long-term care or other postemployment benefits that are not pension benefits. Participation Rate: The proportion of retirees who elect to receive retiree benefits. A lower participation rate results in lower service cost and a TOL. The participation rate often is related to retiree contributions. Pay As You Go Cost: The projected benefit payments to retirees in a given year as estimated by the actuarial valuation. Actual benefit payments are likely to differ from these estimated amounts. For OPEB plans that do not pre-fund through an irrevocable trust, the Pay As You Go Cost serves as an estimated amount to budget for annual OPEB payments. Retirement Rate: The proportion of active employees who retire each year. Retirement rates are usually based on age and/or length of service. (Retirement rates can be used in conjunction with the service requirement to reflect both age and length of service). The more likely employees are to retire early, the higher service costs and actuarial accrued liability will be. Service Cost: The annual dollar value of the “earned” portion of retiree health benefits if retiree health benefits are to be fully accrued at retirement. Total Compensation Systems, Inc. 22 Service Requirement: The proportion of retiree benefits payable under the OPEB plan, based on length of service and, sometimes, age. A shorter service requirement increases service costs and TOL. Total OPEB Liability (TOL): The amount of the actuarial present value of projected benefit payments attributable to participants’ past service based on the actuarial cost method used. Trend Rate: The rate at which the employer’s share of the cost of retiree benefits is expected to increase over time. The trend rate usually varies by type of benefit (e.g. medical, dental, vision, etc.) and may vary over time. A higher trend rate results in higher service costs and TOL. Turnover Rate: The rate at which employees cease employment due to reasons other than death, disability or retirement. Turnover rates usually vary based on length of service and may vary by other factors. Higher turnover rates reduce service costs and TOL. Valuation Date: The date as of which the OPEB obligation is determined by means of an actuarial valuation. Retiree Health Benefits June 30, 2023 Actuarial Valuation December 2023 Total Compensation Systems, Inc. Luis Murillo, ASA, MAAA, FCA Attachment C Presentation Outline - Retiree Health Benefits Purpose of Valuation Current Benefit Structure Current Valuation Results Contributions 2TCS, Inc. Purpose of Valuation Comply with GASB 75 Accounting Requirements Separate report will be issued Develop Employer Contribution Target (ECT) No requirement to prefund District’s funding practice: Prefund to the CERBT Trust the ECT. When the trust is less than 100% funded, the District may forego reimbursement until 100% funded status is reached 3TCS, Inc. Current Benefits Coverage for Medical & Dental Lifetime benefits District pays 100% of retiree premium & 88% of spouse/dependent premium Requires retirement on or after Age 55 with 20 years of service (15 years of service for Unrepresented employees hired prior to 1/1/2013) District participates in SDRMA for medical coverage Community-rated program Implied subsidy applies because non-Medicare premiums based on pool of actives and non-Medicare retirees Current Counts •137 Employees •85 Retirees 4TCS, Inc. Valuation Steps Inputs: Collect plan, census, & premium rate information from District Actuarial assumptions (e.g. rates of termination, retirement, and mortality, interest rate, etc.) Steps: 1.Estimate expected benefit payments (pay-go costs) for all future years 2.Calculate the present value of expected benefit payments in today’s dollars 3.Allocate present value between past service and future service 5TCS, Inc. Estimated Benefit Payments Fiscal Year Beginning July 1st Direct Pay-Go Implicit Subsidy Total Pay-Go 2023 $1,416,514 $234,971 $1,651,485 2024 $1,544,421 $237,846 $1,782,267 2025 $1,625,008 $266,250 $1,891,258 2026 $1,752,740 $287,576 $2,040,316 2027 $1,933,251 $305,873 $2,239,124 2028 $2,096,284 $263,319 $2,359,603 2029 $2,249,046 $300,259 $2,549,305 2030 $2,398,528 $315,727 $2,714,255 2040 $4,086,214 $398,742 $4,484,956 2050 $5,544,232 $278,936 $5,823,168 2060 $5,428,624 $95,113 $5,523,737 2070 $3,662,944 $0 $3,662,944 2080 $1,726,589 $0 $1,726,589 2090 $458,429 $0 $458,429 Estimates above reflect the 137 employees and 85 retirees as of the valuation date. The valuation does not include any future hires. 6TCS, Inc. District Liability 1.Present value of future expected benefit payments 2.Attribute the present value of expected benefit payments to: a.Past service (Total OPEB Liability): $42.6M b.The following year of service (Service Cost): $1.3M c.Future years of service (Present Value of Future Service Costs) 3.Compare Total OPEB Liability (TOL) to Fiduciary Net Position (FNP) a.Net OPEB Liability (NOL) = $11.2M $ in Millions 7TCS, Inc. $- $5.0 $10.0 $15.0 $20.0 $25.0 $30.0 $35.0 $40.0 $45.0 Fiduciary Net Position Total OPEB Liability June 30, 2023 Valuation Results $ in millions TOL FNP NOL Balance at June 30, 2022 $34.5 $29.5 $5.0 Change $8.1 $1.9 $6.2 Balance at June 30, 2023 $42.6 $31.4 $11.2 •Four categories of why the Net OPEB Liability changed over last year: •Predictable changes +$1.4M •New benefits earned •Interest on liability •Expected investment income •Unpredictable changes +$6.0M •Experience loss (caused by changes in demographics and healthcare costs) •Investment earnings less than expected •District contributions -$1.2M •Contributions to the Trust •Assumption Changes +$0.0M 8TCS, Inc. Projected Trust Transactions Fiscal Year Beginning July 1st Estimated Pay-go Implicit Subsidy Trust Reimbursement Employer Contribution Target Net $ to Trust Funded Status 2023 $1,416,514 $234,971 $0 $2,066,078 $2,066,078 74% 2024 $1,544,421 $237,846 $0 $2,122,895 $2,122,895 79% 2025 $1,625,008 $266,250 $0 $2,146,145 $2,146,145 84% 2026 $1,752,740 $287,576 $0 $2,205,164 $2,205,164 89% 2027 $1,933,251 $305,873 $0 $2,206,942 $2,206,942 95% 2028 $2,096,284 $263,319 ($2,359,603)$1,556,866 ($802,737)100% 2029 $2,249,046 $300,259 ($2,549,304)$1,601,034 ($948,270)100% 2030 $2,398,528 $315,727 ($2,714,254)$1,646,378 ($1,067,876)100% 2031 $2,509,198 $312,197 ($2,821,394)$1,692,960 ($1,128,434)100% 2032 $2,770,201 $440,020 ($3,210,220)$1,740,878 ($1,469,342)100% 9TCS, Inc. Projections assume that employees terminating or retiring will be replaced with comparable employees with aggregate payroll increasing 2.75% Projected Trust Transactions Alternative Scenario Fiscal Year Beginning July 1st Estimated Pay-go Implicit Subsidy Trust Reimbursement Employer Contribution Target Net $ to Trust Funded Status 2023 $1,416,514 $234,971 $0 $2,066,078 $2,066,078 74% 2024 $1,544,421 $237,846 ($1,782,267)$2,122,895 $340,628 79% 2025 $1,625,008 $266,250 ($1,891,258)$2,104,620 $213,362 80% 2026 $1,752,740 $287,576 ($2,040,316)$2,162,497 $122,181 82% 2027 $1,933,251 $305,873 ($2,239,124)$2,376,210 $137,086 83% 2028 $2,096,284 $263,319 ($2,359,603)$2,441,556 $81,953 84% 2029 $2,249,046 $300,259 ($2,549,305)$2,508,699 ($40,606)85% 2030 $2,398,528 $315,727 ($2,714,255)$2,577,688 ($136,567)87% 2031 $2,509,198 $312,197 ($2,821,395)$2,648,574 ($172,821)88% 2032 $2,770,201 $440,020 ($3,210,221)$2,721,410 ($488,811)89% 10TCS, Inc. Projections assume that employees terminating or retiring will be replaced with comparable employees with aggregate payroll increasing 2.75% Thank you! Questions? 11TCS, Inc. Projected Trust Transactions Alternative Scenario Fiscal Year Beginning July 1st Estimated Pay-go Implicit Subsidy Trust Reimbursement Employer Contribution Target Net $ to Trust Funded Status 2023 $1,416,514 $234,971 ($1,000,000)$2,066,078 $1,066,078 74% 2024 $1,544,421 $237,846 ($1,000,000)$2,122,895 $1,122,895 77% 2025 $1,625,008 $266,250 ($1,000,000)$2,197,904 $1,197,904 80% 2026 $1,752,740 $287,576 ($1,000,000)$2,296,438 $1,296,438 83% 2027 $1,933,251 $305,873 ($1,000,000)$2,401,452 $1,401,452 86% 2028 $2,096,284 $263,319 ($1,000,000)$2,513,477 $1,513,477 90% 2029 $2,249,046 $300,259 ($1,000,000)$2,633,088 $1,633,088 94% 2030 $2,398,528 $315,727 ($2,714,255)$2,760,908 $46,653 98% 2031 $2,509,198 $312,197 ($2,821,395)$1,692,960 ($1,128,435)100% 2032 $2,770,201 $440,020 ($3,210,221)$1,740,878 ($1,469,343)100% 1TCS, Inc. Projections assume that employees terminating or retiring will be replaced with comparable employees with aggregate payroll increasing 2.75% Attachment D STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: February 7, 2024 SUBMITTED BY: Jose Martinez General Manager W.O./G.F. NO: N/A DIV. NO. N/A APPROVED BY: Jose Martinez, General Manager SUBJECT: General Manager’s Report GENERAL MANAGER: •Conservation Reporting – Staff prepared and submitted the District’s Interim Annual Report in accordance with the guidelines set forth by the Department of Water Resources by the deadline of January 1, 2024. It is important to note that while the submission has been completed, the final regulations from the State have not yet been released or adopted. Consequently, the District’s reporting may be subject to adjustments pending the release of the final regulations, which are anticipated to occur in the summer of 2024. •Summer Pipeline Newsletter – Communications staff distributed the fall issue of the Pipeline newsletter to customers. This edition, in English and Spanish, featured highlights from the 2023 Value of Water poster contest, showcasing the talented student artists. Additionally, to enhance the customer service experience, the newsletter provided information on the upgraded online bill pay system, aimed at assisting customer service staff and customers. The newsletter also included information about the District’s ongoing efforts to preserve its San Miguel habitat management area. Staff also included a reminder about the extension of the Low-Income Household Water Assistance Program until December 31, 2023. Also, included in the newsletter was information on the District deactivating Level 1 of its Water Shortage Contingency plan in response to the Governor’s executive order terminating the voluntary water conservation target called for in 2021. Staff included the latest Water Conservation Garden events and classes along with a story by gardening expert Nan Sterman on growing blueberries in the unique climate of San Diego. AGENDA ITEM 8 2 • Committee Participation – Communications staff remains actively engaged in representing the District on two significant committees: The 7th Annual Women in Water Symposium to be held on March 21 at Cuyamaca college and the South County Economic Development Council’s Economic Summit slated for April 26 at the Balboa Park Club. • Leak Detection Program Outreach – Communications staff collaborated with customer service, information technology, and operations teams to craft outreach messages for the commencement of the Leak Detection Program, which launched on January 29. Outreach efforts, including out dials and emails, were effectively disseminated over the weekend of January 19. • Media Coverage – Communications staff distributed news releases to various media outlets regarding the District’s newly elected 2024 officers. The coverage extended to media outlets, chambers of commerce, organizational newsletters, and other relevant platforms. Staff also distributed a new release highlighting two of the District’s student poster contest winners being selected for inclusion in the Metropolitan Water District of Southern California’s “Being Water Wise is…” 2024 Calendar Contest. In addition, staff participated in an interview with Univision to address the concerning issue of water-utility scams occurring locally and within the county. The story aired on January 17 at 6 p.m. and 11 p.m. • Value of Water Workgroup – Communications staff participated in a “Value of Water” workgroup facilitated by the San Diego County Water Authority’s to develop materials designed to enhance customer understanding of the importance and “value” of water. As a result, the Water Authority has created a tool kit, encompassing English and Spanish content such as infographics, videos, and social media assets. Communications staff is currently evaluating the suitability of these materials for the District's customers, ensuring effective communication strategies. Also, to address the value of water and District efficiencies, staff created an advertisement featured in the East County Chamber of Commerce's relocation guide to highlight how the District optimizes cost efficiencies to minimize water rates. ADMINISTRATIVE SERVICES: GIS: • Utility Network Readiness Assessment – GIS has entered into a contract with Axim for the Geometric to Utility Network migration readiness assessment. The selection process involved a thorough search, with Axim being chosen as an Esri platinum partner for their extensive experience in conducting readiness assessments, facilitating precise budgeting for the task at hand. 3 • InfraMap Improvements – Staff have been engaged in enhancing the recently deployed web-based InfraMap solution. A key highlight was a meeting with the president of iWater, the creator of the field GIS InfraMap solution. This meeting served as a platform to address current issues and explore possibilities for future enhancements. Discussions during the meeting also touched upon the potential adoption of barcodes/QR codes for Asset Management, as requested by Operations staff. Human Resources: • Benefits - HR successfully implemented 3 new benefits vendors (for EAP, dental and COBRA/Retiree billing) effective January 1, 2024. • New Drug & Alcohol Policy – HR has secured a new testing vendor for legally compliant drug & alcohol testing (secured new contract and terminated current contract). Make-up training sessions will be offered for those who missed the November 27th and December 13th training sessions. • Negotiations Preparation – HR and the Chief of Admin met with the Chief Negotiator in December, who is currently working on legally required MOU revisions. • COVID Cases – HR continues to process each case and continues to monitor for potential workplace outbreaks. The District experienced an increase in cases in December. Cal/OSHA and the California Department of Public Health issued new recommendations effective January 9, 2024. HR will be implementing the new recommendations and notifying employees this month. • New Hires/Recruitments - The District recently filled the following positions: o Customer Service Field Representative I/II (new hire to start 1/31/24) The District is or will be recruiting for the following positions: o Accountant o Asset Management Specialist o Assistant/Associate/Senior Civil Engineer (2 vacancies) o Electrician I/II (new recruitment will be initiated for new vacancy) o Reclamation Plant Operator I/II/III [two (2) vacancies; one (1) new hire to start approximately 4/2/24; the second vacancy will remain open] 4 o Senior SCADA/Instrumentation Technician or SCADA/Instrumentation Technician [two (2) vacancies; one (1) internal promotion; pursuing second candidate} IT Operations: • Tyler Munis Enterprise Resource Planning (ERP) - Staff recently concluded a deployment kick-off meeting with Tyler Munis to discuss the configuration of the new environment; there will be four (4): implementation, test, training, and production. The installation of the systems commenced on 1/17 and is anticipated to be concluded on 1/26. Additionally, Tyler Munis facilitated an Enterprise ERP start-up call on January 10th with the new Project Manager. Discussions with the team included software deployment, phases and timelines, and Chart of Accounts Planning. In the coming weeks, District staff will convene in a project-wide meeting with all stakeholders to review resources and assignments. This meeting will provide an opportunity to ensure alignment and collaboration among team members. Purchasing & Facilities: • PlanetBids Online Solicitation Portal Update – The transition from BidSync to PlanetBids is complete including updates to the District’s website which lists active and past solicitations while directing potential vendors to register at a District branded PlanetBids portal. To date, over 350 contractors and vendors have registered to receive notifications when a solicitation matches the company’s primary line of business. Currently there are two solicitations out: “Professional Services for Utility Locating” and “Professional Services for Preparation of a Climate Adaptation and Resilience Plan”. An initial 2-hour staff training was conducted on December 21 with another scheduled for January 25 on the Project Evaluation module which is used to determine a bidder’s ability to execute a contract effectively by assessing and scoring each vendor submittal fairly prior to selecting an awardee. PlanetBids and Purchasing Staff announced the new partnership via email to vendors and contractors on file while Communications is preparing a news release via social media. 5 6 Safety & Security: • San Diego County Water Authority (CWA) Water Agency Emergency Collaborative Exercise and Training Working Group Meeting – Staff collaborated with CWA to develop and implement a five-year training and emergency management exercises program for the member water utility agencies. Members included San Diego Law Enforcement Coordination Center (SD-LECC) representatives, Cybersecurity and Infrastructure Security Agency (CISA), Santa Fe Irrigation District, Sweetwater District, and Helix Water District. The group will be meeting every quarter. • Public Management Academy – Staff attended the seventh session of The Centre for Organization Effectiveness (TCFOE) Leadership Academy. The TCFOE track of the Certified Public Management Academy runs from October 2023 through the end of February 2024. The PMA is built on competencies found to be critical for leaders to succeed in public organizations. Some sessions focus on specific skill development, but the emphasis is on developing a "big picture" approach. The track also requires the development of a capstone project. The result is the creation of a cohort of public leaders who look more deeply at their responsibilities from an organization-wide perspective. • San Diego (SD) InfraGard Chapter: Sector Coordinator Promotion – InfraGard is a private security and emergency management collaboration and partnership between the Federal Bureau of Investigation (FBI) and the critical sectors. Staff was the Water and Wastewater Utility Sector Chief from February 2022 to November 2023. Due to a vacancy and staff's accomplishments, the Board approved the District Representative to promote and serve as the Chapter Sector Chief Coordinator. This volunteer position requires the candidate to oversee all 16 sectors and continue to enhance collaboration and communication within the County's private security and emergency community. At the end of February 2024, staff will assist the SD Chapter Board in seeking a replacement for the Water and Wastewater Sector. FINANCE: • FY 2024 Deficit – As of December 31, 2023, the District’s fiscal year operating results indicate a deficit of $0.9 million compared to the budget, which is a $0.5 million reduction from the November 30 deficit of $1.4 million. The decrease in the deficit is attributed to: 7 o Property tax collections exceeded the budget by $124 thousand. o Payroll positive variance improved by $130 thousand, primarily due to vacancies. o Capacity fee revenue positive variance increased by $124 thousand due to the timing of expansion-related operating activities. o Administrative expense savings increased by $54 thousand, primarily due to savings discussed in the following bullet on savings initiatives and timing. • Savings Initiatives and Timing – During the January Board meeting, the Board sought information about the steps taken by staff to address and mitigate the deficit. Below are the actions implemented to date, along with potential actions that can be taken if directed: o Executed Material and Administrative Savings - $495 thousand: In December, a review of Material and Administrative costs resulted in identifying $495 thousand in budget savings for the fiscal year. Notably, $450 thousand of these savings is attributed to in-house lead testing by District staff instead of hiring a consultant. Approximately $248 thousand of these savings is reflected in the December results. o Payroll – $600 thousand: The District budgeted a labor dollar vacancy factor of approximately 1.25%. The actual labor dollar vacancy factor through December is approximately 3%. Excess vacancies have generated labor savings of approximately $320 thousand year-to- date. Based on the current vacancy run rate, staff anticipates an additional $200 thousand to $300 thousand in labor savings through the remainder of the fiscal year. o Unbudgeted Grant Revenues – $185 thousand: The District is expecting approximately $185 thousand in unbudgeted grant revenues. These unbudgeted revenues are largely due to the unplanned extension of the arrearage program ($65 thousand), FEMA COVID-19 grant funds ($59 thousand), and storm funds ($61 thousand). None of these revenues are included in the year-to-date December results. o Additional Material and Administrative Savings – $320 thousand: The District performed a review of operating budgets and identified additional savings that could be implemented if needed. o CIP Deferrals – $125 thousand: Staff anticipates delays in CIP projects, resulting in a deferral of CIP spending. Delays in the shipping valves for the 8 Olympic Main Replacement project, Trojan UV system shipping delays, and staffing shortages are the major contributors. These deferrals are estimated to generate an additional $125 thousand in interest income. Engineering staff are currently preparing the FY 2025 CIP budget, which will include updated timelines that will be incorporated into next year’s budget. • FEMA COVID-19 Grant Update – Since our last report to the Board in January, there have been two significant updates regarding the FEMA COVID-19 grants. o Project 140037: COVID-19 Response (February 24, 2020 – September 14, 2020) – Submitted for $218,371.14, this submission primarily covers expenses related to IT equipment, EOC meetings, COVID-19 testing, trainings, a temporary waterline, customer communications, and facility disinfection. FEMA has issued its final determination letter and accepted $57,299.87 as eligible. The funds will be processed for disbursement to the District in approximately eight weeks. o Project 181436: Safe Opening and Operation Work (September 15, 2020 – December 31, 2021) – Submitted for $37,553.20, mainly related to COVID-19 testing and facility disinfection. The District received these funds from FEMA via CalOES on January 8, 2024. • Munis Financial System and Utility Billing Architecture Diagram - Finance is presently engaged in the preparation of migrating on- premise ERP Systems from Tyler Eden to the Tyler Munis cloud-based system. As part of this transition, it is imperative to ensure that both Tyler and District staff possess a comprehensive understanding of the integration dynamics between Financial Accounting, Cashiering, Banking, and Utility Billing. • To facilitate this understanding, District staff has meticulously crafted an integration process map. This map delineates the frequency and touchpoints of integration, providing both staff and consultants with a thorough insight into the existing environment. This strategic initiative aligns with our proactive approach to guarantee a well-informed and seamless transition, thereby minimizing potential challenges and optimizing the overall performance of our Financial systems. • Vendor 1099-NEC Statements – The 1099 file has been accepted by the IRS, and the corresponding forms were promptly delivered to District vendors. 9 • E-bill and Payment Processing Errors - On January 6, Infosend re- emailed bill statements from October to 10,058 customers in billing cycles 2-6. Approximately 100 calls were received by customer service from customers who were confused about receiving these outdated emails. An investigation found that the cause was a coding error that resulted in a backend process refreshing data in Otay’s online bill presentment database and the republishing of old statements that were inadvertently emailed to customers. To prevent a recurrence, Infosend has implemented additional safeguards. Otay took prompt action by sending emails to all affected customers, explaining the situation and advising them to disregard these emails containing old statements. It's important to note that Infosend has been the District’s online bill presentment service since 2013, and this incident represents the first error experienced. In addition, on January 11, the District’s online bill payment vendor had their ACH payment processor process a duplicate payment file from January 5 for approximately 800 Otay customers. These customers observed duplicate payments debited from their bank accounts. The processor promptly reversed the payments within one business day, and Otay sent emails to all affected customers. While awaiting the Root Cause Analysis report from the payment vendor, Otay has received assurance that steps have been implemented to prevent a recurrence. Currently, staff is actively working with Infosend and our payment vendor, Pace, to discuss options to ensure improvements to the level of service provided. • USBR WaterSmart Grant – Staff is collaborating with Hoch Consulting to finalize an application for an upcoming WaterSmart grant, intended to support our forthcoming meter changeout. The application is due February 22, and awards will be announced at the end of 2024. Staff will prepare a proposal seeking a $2 million grant for changeouts in fiscal years 2025 and 2026. Looking ahead, another grant opportunity is anticipated in October 2024, and District staff intend to submit an application for fiscal years 2027-2029. Financial Reporting: • The financial reporting as of December 31, 2023, is as follows: o As of the sixth month ending December 31, 2023, there are total revenues of $64,261,934 and total expenses of $64,092,794. The revenues exceeded expenses by $169,140. The excess revenues are below the budgeted surplus by ($924,710) due to lower than 10 budgeted sales volumes which are a result of below average temperatures and rainfall during the summer season. • The financial reporting for investments as of December 31, 2023, is as follows: o The market value shown in the Portfolio Summary and in the Investment Portfolio Details as of December 31, 2023, total $114,814,523 with an average yield to maturity of 3.969%. The total earnings year to date are $2,082,426. ENGINEERING AND WATER SYSTEM OPERATIONS: Engineering: • Vista Diego Hydropneumatic Pump Station Replacement and 12-inch Pipeline Replacement, 1530 Zone, Vista Diego Road: This project includes replacement of the existing Pump Station, which serves the small 1530 Pressure Zone, containing approximately thirty-seven (37) potable water meters and four (4) hydrants. The project also includes 1530 Pressure Zone distribution system improvements in support of the Pump Station Replacement project and replacement of the existing emergency standby generator. An alternative concept, intended to avoid relocating overhead utilities, was presented and well received by District staff on January 31, 2023. A 60% drawing submittal for the replacement Pump Station incorporating alternative retaining walls (rock nail in lieu of typical CMU) and an alternative surge mitigation design was completed August 16, 2023, and a review meeting was held on August 29, 2023. A 60% peer review by the District’s as-needed engineering design consultant, NV5, was completed October 16, 2023. The District’s as-needed electrical engineer, EPI, completed their 90% submittal on September 29, 2023. The District’s as-needed environmental consultant, Chambers Group, has scheduled the remaining biological surveys for Spring 2024. The project is within budget and on schedule as projected during the FY 2024 budget cycle. (P2639, P2680, and P2688) • RWCWRF Disinfection System Improvements: The project involves the replacement of the chlorine gas disinfection system with an ultraviolet (UV) process at the Ralph W. Chapman Water Reclamation Facility (Ralph W. Chapman WRF). Consultant selection for design and construction support went to Carollo Engineers and design work was initiated in July 2021. A Memorandum of Understanding has been reached with Trojan for procuring the UV system through the construction contractor at a bid obtained cost. This will also reduce materials acquisition delays related to this equipment, which is projected to take a year to ship. A construction contract has been awarded to GSE Construction Co., Inc. with the UV 11 submittal to be top priority for getting the project started. The plant engineering report has been updated for preparation of completing the permitting process with the State. The contractor has ordered the Trojan UV system, which is estimated to arrive in summer 2024. A Pre-Construction Meeting was held on November 6, 2023 and the contractor ordered the Trojan UV system and is processing submittals. Delivery of the UV system is expected in May/June 2024. On January 25, 2024, we received review comments from the Division of Drinking Water review pertaining to the Title 22 Engineering Report update for Ralph W. Chapman WRF. (R2117 and R2157) • Olympic Parkway Recycled Water Line Replacement: Several main breaks within the past few years on the 20-inch recycled water line in Olympic Parkway between Heritage Road and La Media Road resulted in the establishment of this Capital Improvement Program project at the May 2021 Board meeting. The engineering firm, NV5, was selected to design the replacement waterline using the District’s As-Needed Engineering Design Services contract. The project was awarded to Burtech in January 2023. The City of Chula Vista permits have been obtained. Consideration was given to potentially using trenchless installation, but several drawbacks and limitations eliminated it from selection. Traffic control design was handled through the As-Needed Traffic Engineering Services contract. The contractor has started procuring materials and a Pre-Construction Meeting was held on June 8, 2023. The valve manufacturer has notified the contractor that the valves will not be delivered until March 2024. Progress meetings will begin in February and staff will work on an outreach notification for the project. The project is within budget. (R2159) • Paso de Luz and Vista Sierra Waterlines Replacement: The existing 1950’s steel water lines in the Hillsdale area have been identified for replacement due to past failures. Under the contract, the water line between Vista Grande and Vista Sierra will be replaced. Included in this project is the replacement of a water line between Paso de Luz and Telegraph Canyon Road in Chula Vista that is located in an easement on an embankment. The water line was isolated due to a leak, removing the redundancy for this neighborhood. Board awarded the contract to CCL Contracting, Inc. in April 2022. Work is completed for both sites, and the final closeout change order (CO #2) was approved at the October 4, 2023 Board meeting. Helix Environmental completed revegetation activities on October 24, 2023, and will continue maintenance for one year. The District will review the condition of the abandoned Vista Sierra pipeline to determine necessary timing for completing Phase 2 of the project involving the remaining pipeline that extends to Pence Drive. The project was accepted on October 30, 12 2023. The project is within budget and on schedule. (P2612 & P2616) • Cottonwood Sewer Pump Station Replacement: The project involves the replacement of the existing sewer pump station originally constructed in 1986 as a temporary facility due to operational and accessibility deficiencies. The station serves both the District and County of San Diego customers on the southside of Sweetwater River. Improvements will incorporate increased station capacity, now and in the future, with a force main upgrade, as well as emergency storage to avoid a sewage spill. Design is being prepared by Wood Rodgers, Inc., with the preliminary design report completed in October 2023. The geotechnical investigation of the site was completed by Atlas using the District’s As-Needed Geotechnical contract. (S2069) • 870-2 Reservoir and 870-1 Reservoir Floating Cover/Liner Replacement: This project consists of constructing a new 3.4 MG prestressed concrete potable water tank adjacent to the existing 870-1 Reservoir. The project also includes lowering the existing 870-1 Reservoir 30-inch inlet pipe and replacing the existing floating cover and liner within the existing 870-1 Reservoir. The District’s as-needed engineering design consultant, Wood Rodgers, teamed with Richard Brady and Associates (Wood Rodgers/Brady), and delivered the 90% civil engineering design on November 17, 2023 and the District's as-needed electrical consultant, BSE, delivered the 90% electrical and instrumentation/control design on November 10, 2023. A 90% review meeting was held on December 14, 2023. Bi- weekly Gnatcatcher Bird Surveys began in late October 2023 and will continue until late February 2024. A construction management and inspection services contract was awarded at the January 2024 Board Meeting. Public construction bid advertisement is tentatively scheduled for May 2024. The Program Environmental Impact Report (PEIR) addendum is tentatively scheduled for the June 2024 Board meeting. Construction contract award is tentatively scheduled for the July 2024 Board meeting. The project is within budget and on schedule. (P2228 & P2563) • 1004-2 & 485-1 Reservoir Interior/Exterior Coating: This project consists of removing and replacing the interior and exterior coatings of the 1004-2 (1.4 MG) and the 485-1 (1.0 MG) Reservoirs, along with providing structural upgrades, to ensure the tanks comply with both state and federal OSHA standards as well as the American Water Works Association and the County Health Department standards. Unified Field Services Corp. (Unified) was awarded the construction contract at the November 2022 Board Meeting. Unified completed work on the 1004-2 tank and Operations has replaced the defective valves on site. The 1004-2 Reservoir was returned to service on October 6, 2023. The work on the 485-1 Reservoir is 13 complete and was returned to service on November 9, 2023. The recordation of the project acceptance is in process and project is within budget and completed on schedule. (P2567 & P2614) • Potable Water Pressure Vessel Program - Rolling Hills: The 2004 era Rolling Hills Hydropneumatic Pump Station or RHHPS hydropneumatic pressure vessel was inspected on June 6, 2017 and February 27, 2023. Both inspection reports noted interior corrosion due to internal coating failure. The February 2023 inspection report recommended a reduction in the safety relief valve pressure setpoint to compensate for internal corrosion. The February 2023 inspection report also suggested that the life expectancy of the vessel may be three (3) years. Consequently, the report recommended interior re-inspection within three (3) years rather than the typical five (5) year inspection frequency. With the hydropneumatic tank at the end of its life and the limited availability of the trailer mounted variable frequency drive pump station (VFD trailer), the tank is scheduled for replacement. On January 23, 2024 the purchase of a hydropneumatic tank from Modern Custom Fabrication, Inc. was presented to the EO&WR Committee. (P2663-008000) • Recycled/Reuse Feasibility – Sweetwater Authority (SWA) and Otay Water District are working collaboratively through a Memorandum of Understanding (MOU) to evaluate the feasibility of extending water reuse into the SWA area. On January 23, 2024, the Professional Services Agreement for a feasibility study with Carollo was presented to the EO&WR Committee. (P1210-008000) • Otay Water District Climate Adaptation and Resilience Planning Project: On November 21, 2023, FEMA approved and issued Hazard Mitigation Grant Program (HMGP) funds for the preparation of a Climate Adaptation and Resilience Plan for the District. FEMA authorized a total of $244,939.70. This plan will include a climate risk and vulnerability assessment as a baseline for focusing efforts to address the impacts of climate change. The plan will also identify critical assets that are vulnerable to the risks of climate change, develop climate adaptation and resilience strategies, and prioritize greenhouse gas reduction activities by exploring conservation and renewable energy technologies for the water industry. The District had a Kick-off Meeting with Cal OES in late December 2023. In January, the District began the procurement process for selecting a consultant. The final plan will be incorporated into the District’s Local Hazard Mitigation Plan Annex. • FY 2023 Sewage Flows to Metro vs Planned Capacity: The Metro Amended and Restated Regional Wastewater Disposal Agreement became effective at the start of FY 2023. The District’s annual capacity 14 of 0.38 MGD (139 MG) is now in effect, though the District would need to exceed this capacity for three (3) consecutive years before additional capacity must be acquired. Metro capacity was set based upon the District’s sewer system requirements through planning year 2050. Sewage flow to Metro for FY 2023 was 101.24 MG, below the 139 MG Agreement capacity limit. The Ralph W. Chapman Water Reclamation Facility had an upset occur in September, resulting in a week and a half of no recycled water production. The District is still on track though to meet the annual capacity limit. • Summary of Budgeted and Sold Meters and EDUs for Fiscal Year 2024 through December, 2023: Date Meters (Budgeted) Meters Sold (Actual) EDUs (Budgeted) EDUs Sold (Actual) Total $ (Budgeted) Total $ Collected (Actual) Dec 2023 23.4 8 73 83.5 $955,391 $1,200.584 Totals FY 2024 140.5 117 438.3 445 $5,732,344 $6,268,426 15 Water Operations: • The following events occurred on Tuesday, December 12th: o A failure alarm was received at Steele Canyon Lift Station for pump #2. Treatment Plant staff contacted Pump/Electric staff for immediate attention. Pump/Electric staff were dispatched to the site and after troubleshooting, an electric motor with a high current was detected. Corrective maintenance was performed to bring the motor back online. A purchase order was placed to schedule a replacement. There was no impact on system operations due to adequate redundancy at this site. o Process instrument calibrations were performed at the 1004-2 Pump Station, 1004-2 Reservoir, 450-680 Recycled Pump Station, and 624-1 Pump Station. Instrument calibrations are a form of preventative maintenance performed annually to ensure proper field control of associated water systems and accurate reporting of process data to assist in mitigating unplanned downtime from unexpected equipment failures. • The following events occurred on Wednesday, December 13th: o Two of the Reclamation Plant Chlorine System’s Halogen actuators were disconnected and sent to the vendor for annual preventative maintenance, which includes cleaning, lubricating, inspecting, and operational testing of the actuators. Staff reinstalled a second pair of halogen actuators that had their annual service completed. The actuators that were sent in for annual preventative maintenance were reinstalled on Thursday, December 21st. o Electricians and SCADA staff assisted with the annual generator and backup power system preventative maintenance and testing program at the 450- 1 and 680-1 Recycled Pump Stations, 870-2 Pump Station, and the 870-1 Reservoir. SCADA staff’s role during the generator testing was to verify that the SCADA system received the appropriate signals to ensure the local controls allowed for the designed operation of the station during power failure simulation. Any issues identified during testing were addressed immediately to ensure operational readiness. • On Thursday, December 14th, Water Operations staff assisted with the throttling of a 16-inch PVC recycled water main on Olympic Parkway in Chula Vista. The main throttling was done to allow Utility Maintenance staff to perform a successful wet tap on the 16-inch PVC water main in a safe manner. This tap is required for the new Sunbow II phase 3 development (D0162-090488). • On Friday, December 15th, a start failure alarm on equipment #1 was received at the 980-2 Pump Station. Pump/Electric staff were dispatched to the site and found that a relay had tripped for unknown reasons. Faults can be caused by minor instantaneous 16 variations in the power supply and detected by the equipment. No additional faults were detected, and staff brought the equipment back online. This failure did not affect the water demands of the area. • The following events occurred on Wednesday, December 20th: o The obsolete and damaged off-market pump cover, detected in November of 2023 at Hidden Mountain Lift Station, was finally found, purchased, and replaced. In addition, since the current pump is off the market, a new generation pump was ordered as a preventive measure. o The Main Street East Pressure Reducing Station was added to the SCADA system to allow monitoring of the station’s operation as part of Developer Project D1044-090422. This new pressure reducing station is being integrated into the operating system as part of the District's new growth projects to meet the needs of new developments. o Disinfection staff assisted with the yearly County Hazardous Materials Business Plan Program Inspection (HMBP) at the 870-2 Pump Station. No violations were noted. The HMBP contains detailed information on the storage of hazardous materials at regulated facilities. The purpose of the HMBP is to prevent or minimize damage to public health, safety, and the environment, from a release or a threat of a release of hazardous material. The HMBP also provides emergency response staff with adequate information to help prepare and respond to chemical-related incidents at regulated facilities. • On Sunday, December 24th, Utility Maintenance stand-by staff responded to an emergency one-inch poly service leak at 10139 Canyon Ridge Road in Spring Valley. Staff replaced the poly service with one-inch copper piping and restored the site to pre-leak conditions. • On Monday, December 25th, Water Operations staff performed an emergency shutdown at Siempre Viva Road and Cactus Road in the Otay Mesa area. The location of the break was at a connection point made by a contractor working on a developer project on November 20, 2023. The contractor had connected a new section of the mainline to the existing 12-inch ACP and the coupling they used had blown off, causing damage. The contractor was on site during the emergency call and was notified that they would be responsible for all repairs. Utility Maintenance staff assisted with street clean-up and secured the excavation, while also assisting Water Operations staff with setting up a two-inch highline to maintain water supply to affected customers. The contractor completed the repair the next day and backfilled and cleaned up the street. The shutdown lasted eight hours and affected 36 meters during this event. 17 • On Tuesday, December 26th, Water Operations staff performed an emergency shutdown at 824 Ridgewater Drive in Chula Vista. The tapping saddle bushing to a one-inch air vac had failed. Utility Maintenance staff assisted with replacing the corporation stop for the air-vac, backfilled, and cleaned up the area. The shutdown lasted five hours, affecting 18 meters, and one water trailer was available on site for the affected meters. • On Wednesday, December 27th, Pump/Electric staff performed preventive maintenance on control valve for pump #2 at the 832-1 Pump Station. Preventive maintenance for valves is important to maximize valve reliability and safety, minimize downtime and repair costs, improve valve efficiency and performance, and extend the lifespan of the valves. • On Sunday, December 31st, Utility Maintenance staff responded to an emergency call to replace a leaking one-inch copper service at 10118 Pure Waters Court in Spring Valley. Staff replaced the existing copper service with new one-inch copper. The source of the leak was a pin hole in the copper, most likely caused by premature aging of the copper due to corrosive soil conditions. Staff then backfilled the excavation with DG and Class II base and placed temporary asphalt to restore the roadway and then cleaned up the job site. • On Friday, January 5th, Water Operations staff assisted the Inspections section with a final walk through of 1004-2 and 485-1 Reservoir after the recoating for Capital Improvement Project (CIP) P2567 and P2614 was completed. This final walk through is intended to ensure the project is completed to Operation’s standards. The final walk through will identify any outstanding issues that the contractor may have overseen. When Operations staff performs a final walk through, staff is looking at the project through an operational view. Minor items were noted on the punch list for the contractor to address. • On Monday, January 8th, the Otay Lakes Recycled Pressure Reducing Station’s Programmable Logic Controller (PLC) Backup Battery was replaced. Replacing this battery is a form of preventative maintenance performed triennially to ensure that the PLC retains its control program and does not lose synchronization with real- time in the event of a power failure. PLCs are industrial computers, with various inputs and outputs, used to control and monitor water facilities based on custom programming. PLCs can communicate, monitor, and control complex automated processes, such as pressure transducers, water level transducers, and pump start and stop sequence. 18 • The following events occurred on Wednesday, January 10th: o Water Operations staff performed a mock shutdown on Proctor Valley Road and Campo Road in Jamul, to identify main isolation valve conditions for the upcoming CIP P2058 project, to replace an existing thin wall steel main that has reached the end of its useful life. Isolation valves have workable leak-by for the upcoming shutdown. This project is currently in the design phase. o Utility Maintenance staff responded to an emergency main break at Bob Pletcher Way and the 125 Freeway overpass in Chula Vista. Staff exposed the 12-inch PVC C900 where the leak was coming from and found it was at a bell/joint five feet outside of a 280-foot long 20-inch PVC casing, which runs underneath the 125 freeway overpass. The main was isolated without any customer impact. Staff began to dewater the section of the 12-inch pipe by cutting a small hole in the pipe to let water flow out, then pumping it out of the excavation with a submersible pump. During this process, staff noticed the pipe was starting to insert itself into the bell where the leak was coming from. This discovery meant that it was possible that the pipe was pulling out of somewhere on the opposite side of the casing, considering that all the joints inside the casing were restrained and none of the joints outside the casing had restraints. Staff was instructed to hold off on any repairs while a decision was made on how to proceed. On Thursday, January 18th, a meeting among Utility Maintenance, Water Systems, Inspection, and Engineering took place and it was determined that the best course of action would be to replace 40-feet of the 12-inch pipe on each side of the casing with new pipe and fully restrain it. The work necessary to complete the needed repairs will be contracted out. • On Thursday, January 11th, Water Operations staff performed a planned shutdown to replace a damaged two-inch water service saddle on Cactus Road, between Airway Road and Siempre Viva Road, in the Otay Mesa area, on the new section of 12-inch main. The cause of the damaged saddle was due to contractor work in the area. The shutdown lasted three hours, affecting two meters, and one water trailer was available on site. • The following events occurred on Friday, January 12th: o The Heritage Road Pressure Reducing Station’s Programmable Logic Controller (PLC) Real-Time Clock Battery was replaced. Replacing this battery is a form of preventative maintenance performed triennially to ensure that the PLC utilizing time-based functions does not lose synchronization with real-time in the event of a power failure. o Utility Maintenance staff responded to an emergency call to replace a leaking one-inch copper service at 615 Via La Palomar in Chula Vista. Staff replaced the existing copper service with 19 a new one-inch copper. The source of the leak was a pin hole in the copper, most likely caused by premature aging of the copper due to corrosive soil conditions. Staff then backfilled the excavation with DG and Class II base and placed temporary asphalt to restore the roadway and then cleaned up the job site. • The following events occurred on Tuesday, January 16th: o The SCADA radio link to the Ivy Street Interconnection was restored using a line of radios new to the District. The newly installed radios are a cost-effective radio solution, while maintaining operational efficacy as the District’s current standard. The SCADA system utilizes radios for communication to sites in rural areas with limited cellular reception or locations where the installation and use of Metropolitan Ethernet is not practical or feasible. The selection of this new radio model, after discussion and a search for a new efficient alternative, will be monitored to document and ensure its success. The use of this new radio model was decided after discussions within the SCADA section looking for new communication alternatives in the market. The effectiveness and functionality of this radio will be documented for future decision making. o Disinfection staff and Water Operations Leads visited San Diego County Water Authority’s (SDCWA) Mission Trails Disinfection Facility. This site visit helped staff understand how SDCWA is actively adding chemicals to Pipeline 4 to help improve water quality delivered to the District. • On Thursday, January 18th, Water Operations staff assisted the Inspections section with the one-year coating warranty inspection of the 850-1 reservoir. This inspection required operations to increase the water level of the reservoir to accommodate the dive inspection. The Inspections section is waiting for the final inspection report on the condition of the coating. • During this period: o As part of the continuous improvement program, the Eucalyptus- Ramona Pressure Reducing Station was added to the SCADA System to monitor the operation of the station. SCADA staff completed the work and consisted of configuring the necessary files in the software, as well as installing the components to monitor suction and discharge pressure. This facility is an existing pressure reducing station that did not have the benefit of being linked to SCADA because this service was not included when constructed. With this improvement, the productivity of the operating area has increased, allowing for monitoring without requiring dispatching staff to the site to collect this data. o The automatic transfer switch (ATS) on the VFD trailer (mobile pumping station) was installed. This device guarantees the 20 continuity of operation of this mobile pump station in the event of a power outage. This equipment will be used as backup to meet water demands during the rehabilitation and decommissioning of the Rolling Hills Pump Station. o As part of corrective maintenance, Pump Mechanics replaced the mechanical seal on pump #5 at 927 Effluent Pump Station at the Treatment Plant. Purchase and Change Orders: • The following table summarizes purchases and change orders issued during the period from December 15 through January 4, 2024 that were within staff signatory authority: Water Conservation and Sales: • Water Conservation – December 2023 usage was 4% lower than December 2013 usage. Since December 2022, customers have saved an average of 16% over 2013 levels. Date Action Amount Project Contractor/ Consultant/Vendor 12/19/2023 P.O. $2,550.00 EXTERIOR WINDOW CLEANING TAYLOR MADE WINDOW CLEANING 12/20/2023 P.O. $14,850.00 FY24 SAFETY CONSULTING & SUPPORT SERVICES RELIANCE SAFETY CONSULTANTS 12/27/2023 P.O. $5,500,000.00 CY24 EMPLOYEE MEDICAL BENEFITS SDRMA 01/03/2024 P.O. $7,000.00 870-2 RESERVOIR (P2228) TECHKNOWSION, INC 01/03/2024 P.O. $17,000.00 CY24 VISION BENEFITS ADMINISTRATION EYEMED (FIDELITY) 01/04/2024 P.O. $28,500.00 ARCGIS UTILITY NETWORK READINESS ASSESSMENT AXIM GEOSPATIAL LLC 01/04/2024 P.O. $6,184.47 POTABLE WATER PRESSURE VESSEL PROGRAM (P2663) MICRO MOTION, INC 21 • Potable Water Purchases – The December potable water purchases were 1,996 acre-feet which is 4.1% below the budget of 2,082 acre-feet. Cumulative purchases for the year are 15,105 acre-feet, 7.6% under the year-to-date budget of 16,341 acre-feet. 22 • Recycled Water Purchases – The December recycled water purchases from the City of San Diego and production at the District’s treatment facility were 177 acre-feet which is 15.2% above the budget of 154 acre feet. Cumulative purchases and production for the year are 1,989 acre-feet, 17.0% under the year-to-date budget of 2,398 acre-feet. • The average year-to-date temperatures through the month of December were approximately 4 degrees below the three-year historical average. The table below displays the rainfall data for December. Rainfall December Y-T-D Actual 0.87 1.18 Three-year Historical Average 1.58 3.76 Variance -0.71 (-44.8%) -2.58 (-68.6%) Potable, Recycled, and Sewer (Reporting up to the month of December): • Total number of potable water meters: 51,859. • Total number of sewer connections: 4,751. • Recycled water consumption for the month of December: o Total consumption: 199.98 acre-feet or 65,159,028 gallons. o Average daily consumption: 2,101,904 gallons per day. o Total cumulative recycled water consumption since December 2022: 2,131.39 acre-feet. o Total number of recycled water meters: 792. 23 • Wastewater flows for the month of December: o Total basin flow: 1,713,935 gallons per day. ▪ This is an increase of 10 percent from December 2022. o Spring Valley Sanitation District flows to Metro: 571,368 gallons per day. o Total Otay flow: 1,142,645 gallons per day. o Flow processed at the Ralph W. Chapman Water Recycling Facility: 1,099,194 gallons per day. o Flow to Metro from Otay Water District: 43,484 gallons per day. o By the end of December there were 6,751 wastewater EDUs. Exhibit A Annual YTD REVENUES:Budget Actual Budget Variance Var % Potable Water Sales 70,298,000$ 35,365,445$ 39,206,000$ (3,840,555)$ (9.8%) Recycled Water Sales 10,906,000 5,796,093 6,838,808 (1,042,715) (15.2%) Potable Energy Charges 2,916,000 1,510,837 1,593,000 (82,163) (5.2%) Potable System Charges 13,011,000 6,328,910 6,282,000 46,910 0.7% Potable MWD & CWA Fixed Charges 13,746,000 6,694,359 6,660,000 34,359 0.5% Potable Penalties and Other Fees 978,000 553,376 557,303 (3,927) (0.7%) Total Water Sales 111,855,000 56,249,020 61,137,111 (4,888,091) (8.0%) Sewer Charges 3,468,000 1,725,190 1,716,000 9,190 0.5% Meter Fees 168,000 111,260 83,600 27,660 33.1% Capacity Fee Revenues 2,352,000 1,565,673 1,176,000 389,673 33.1% Non-Operating Revenues 2,770,600 1,526,343 1,385,600 140,743 10.2% Tax Revenues 6,243,000 2,558,757 2,435,100 123,657 5.1% Interest 1,091,000 525,691 545,500 (19,809) (3.6%) Total Revenues 127,947,600$ 64,261,934$ 68,478,911$ (4,216,977)$ (6.2%) EXPENSES: Potable Water Purchases 48,147,000$ 24,287,504$ 26,276,100$ 1,988,596$ 7.6% Recycled Water Purchases 5,798,000 3,920,987 3,920,987 - 0.0% CWA-Infrastructure Access Charge 3,146,000 1,552,884 1,552,800 (84) (0.0%) CWA-Customer Service Charge 1,971,000 967,182 967,200 18 0.0% CWA-Reliability Charge 3,235,000 1,568,694 1,569,000 306 0.0% CWA-Emergency Storage Charge 4,865,000 2,393,226 2,393,400 174 0.0% MWD-Capacity Res Charge 562,000 318,900 318,600 (300) (0.1%) MWD-Readiness to Serve Charge 654,000 310,164 327,000 16,836 5.1% Subtotal Water Purchases 68,378,000 35,319,541 37,325,087 2,005,546 5.4% Power Charges 4,285,000 2,702,347 2,483,000 (219,347) (8.8%) Payroll & Related Costs 24,590,600 11,654,279 12,232,200 577,921 4.7% Materials & Maintenance 4,824,900 2,204,734 2,412,500 207,766 8.6% Administrative Expenses 8,585,300 3,591,464 4,290,474 699,010 16.3% Legal Fees 357,000 157,429 178,800 21,371 12.0% Expansion Reserve 4,320,000 2,160,000 2,160,000 - 0.0% Betterment Reserve 2,562,000 1,281,000 1,281,000 - 0.0% Replacement Reserve 8,774,800 4,387,200 4,387,200 - 0.0% OPEB Trust 1,270,000 634,800 634,800 - 0.0% Total Expenses 127,947,600$ 64,092,794$ 67,385,061$ 3,292,267$ 4.9% EXCESS REVENUES(EXPENSE) -$ 169,140$ 1,093,850$ (924,710)$ OTAY WATER DISTRICT COMPARATIVE BUDGET SUMMARY FOR THE SIX MONTHS ENDED DECEMBER 31, 2023 F:/MORPT/FS2024-P6.xlsx 1/25/2024 10:21 AM The year-to-date excess revenues of $169,140 is $924,710 less than the budgeted surplus of $1,093,850. COMPARATIVE BUDGET SUMMARY NET REVENUE AND EXPENSES FOR THE SIX MONTHS ENDED DECEMBER 31, 2023 -$1,600,000 -$1,400,000 -$1,200,000 -$1,000,000 -$800,000 -$600,000 -$400,000 -$200,000 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN YTD Actual Net Revenues YTD Budget Net Revenues YTD Variance in Net Revenues STAFF REPORT TYPE MEETING: Regular Board MEETING DATE: February 07, 2024 SUBMITTED BY: Jose Martinez General Manager W.O./G.F. NO: DIV. NO. SUBJECT: General Manager’s Report ADMINISTRATIVE SERVICES AND FINANCE: Finance: The financial reporting for investments for December 31, 2023, is as follows:  The market value shown in the Portfolio Summary and in the Investment Portfolio Details as of December 31, 2023, total $114,814,523 with an average yield to maturity of 3.969%. The total earnings year to date are $2,082,426. OTAY WATER DISTRICT INVESTMENT PORTFOLIO REVIEW December 31, 2023 INVESTMENT OVERVIEW & MARKET STATUS: At the Federal Reserve Board's regular meeting on July 26, 2023, the Committee increased the target range for the federal funds rate from 5.25% to 5.50%. There have been no further changes made to the federal funds rate at the most recent meeting which was held on December 13, 2023. Recent indicators show modest growth in spending and production, and job gains, while the unemployment rate remains low, and inflation remains elevated. The Committee will closely monitor incoming information and assess the implications for monetary policy. The Committee's long-term goal is to attain maximum employment and inflation of 2%. The Committee will continue to reduce its holdings of Treasury securities, agency debt, and agency mortgage-backed securities, as outlined in the Plans for Reducing the Size of the Federal Reserve's Balance Sheet issued in May 2022. The Committee will continue to observe the effects of incoming information on the economic outlook. In determining the timing and size of future adjustments to the target range for the federal funds rate, they went on to say: "The Committee would be prepared to adjust the stance of monetary policy as appropriate if risks emerge that could impede the attainment of the Committee's goals. The Committee's assessments will take into account a wide range of information, including readings on labor market conditions, inflation pressures and inflation expectations, and financial and international developments." The District's effective rate of return for December 2023 was 3.90%, four basis points higher than the previous month. LAIF's return was nine basis points higher than the last month, reaching an average effective yield of 3.93% for December 2023. Based on our success at maintaining a competitive rate of return on our portfolio during this period of increasing interest rates, no changes in investment strategy regarding returns on investment are being considered. Under the District's Investment Policy, all District funds continue to be managed based on the objectives, in priority order, of safety, liquidity, and return on investment. PORTFOLIO COMPLIANCE: December 31, 2023 Investment State Limit Otay Limit Otay Actual 8.01: Treasury Securities 100% 100% 5.13% 8.02: Local Agency Investment Fund (Operations) $75 Million $75 Million $33.17 Million 8.03: Federal Agency Issues 100% 100% 51.54% 8.04: Certificates of Deposit 30% 15% 0 8.05: Short-Term Commercial Notes 25% 10% 0 8.06: Medium-Term Commercial Debt 30% 10% 0 8.07: Money Market Mutual Funds 20% 10% 0.11% 8.08: San Diego County Pool 100% 100% 13.48% 12.0: Maximum Single Financial Institution 100% 50% 1.07% $1,241,309 1.07%$48,761,127 42.15% $65,698,618 56.78% Otay Water District Investment Portfolio: 12/31/2023 Banks (Passbook/Checking/CD)Pools (LAIF & County)Agencies,Treasury Securities & Money Market Mutual Funds Total Cash and Investments: $115,701,054 (Book Value) July FY23 Aug FY23 Sep FY23 1st Qtr FY23 Oct FY23 Nov FY23 Dec FY23 2nd Qtr FY23 Jan FY23 Feb FY23 Mar FY23 3rd Qtr FY23 Apr FY23 May FY23 June FY23 4th Qtr FY23 Jul FY24 Aug FY24 Sep FY24 1st Qtr FY24 Oct FY24 Nov FY24 Dec FY24 2nd Qtr FY24 Otay 1.32 1.46 1.74 1.50 2.06 2.52 2.91 2.49 3.00 3.44 3.46 3.30 3.65 3.58 3.74 3.66 3.71 3.74 3.83 3.76 3.76 3.86 3.90 3.84 LAIF 1.09 1.28 1.51 1.29 1.77 2.01 2.17 1.98 2.43 2.62 2.83 2.63 2.87 2.99 3.17 3.01 3.31 3.43 3.53 3.42 3.67 3.84 3.93 3.81 Difference 0.23 0.18 0.23 0.21 0.29 0.51 0.74 0.51 0.57 0.82 0.63 0.67 0.78 0.59 0.57 0.65 0.40 0.31 0.30 0.34 0.09 0.02 -0.03 0.03 -0.50 0.00 0.50 1.00 1.50 2.00 2.50 3.00 3.50 4.00 4.50 Re t u r n o n I n v e s t m e n t s Month Performance Measure FY-24 Return on Investment Otay LAIF Difference Target: Meet or Exceed 100% of LAIF Month End Portfolio Management December 31, 2023 Portfolio Summary % of Portfolio Book ValueInvestmentsMarket Value Par Value Days to MaturityTerm YTM 360 Equiv. YTM 365 Equiv. Federal Agency Issues- Callable 19,997,410.53 63817.47 3.87018019,934,110.0020,000,000.00 3.923 Treasury Securities - Coupon 5,941,082.73 5735.19 5.0245165,987,220.006,000,000.00 5.094 Federal Agency Issues - Bullet 39,630,869.06 80634.62 3.70138839,126,630.6839,796,000.00 3.753 Money Market 129,255.23 10.11 5.1541129,255.23129,255.23 5.226 Local Agency Investment Fund (LAIF)33,165,140.67 128.98 3.875132,950,997.7033,165,140.67 3.929 San Diego County Pool 15,595,986.49 113.63 4.162115,445,000.0015,595,986.49 4.220 114,459,744.71 100.00%Investments 113,573,213.61114,686,382.39 421 193 3.914 3.969 Cash (not included in yield calculations) Passbook/Checking 1,241,309.05 1 0.70211,241,309.051,241,309.05 0.712 115,701,053.76Total Cash and Investments 114,814,522.66115,927,691.44 421 193 3.914 3.969 Current Year December 31 369,938.17 Fiscal Year To Date 2,082,426.23 Average Daily Balance Effective Rate of Return 111,756,840.14 109,535,973.14 3.77%3.90% Total Earnings Month Ending I hereby certify that the investments contained in this report are made in accordance with the District Investment Policy Number 27 adopted by the Board of Directors on May 03, 2023. The investments provide sufficient liquidity to meet the cash flow requirements of the District for the next six months of expenditures. __________________________________________________ ____________________ Joseph Beachem, Chief Financial Officer Portfolio OTAY NL! APData Updated: SET_PM1: 01/22/2024 15:51 Reporting period 12/01/2023-12/31/2023 Run Date: 01/22/2024 - 15:51 PM (PRF_PM1) 7.3.11 Report Ver. 7.3.11 01/26/2024 YTM 360 Page 1 Par Value Book Value Maturity Date Stated RateMarket Value December 31, 2023 Portfolio Details - Investments Average BalanceIssuer Portfolio Management Month End Days to MaturityMoody'sCUSIPInvestment # Purchase Date Federal Agency Issues- Callable 1.294Federal Home Loan Bank2395 2,000,000.00 1,997,410.53 07/26/20241.08002/03/2022 1,956,960.00 Aaa3130AQL68 207 1.973Federal Home Loan Bank2396 2,000,000.00 2,000,000.00 03/28/20242.00003/30/2022 1,984,400.00 Aaa3130ARE31 87 2.615Federal Home Loan Bank2398 2,000,000.00 2,000,000.00 02/16/20242.65005/16/2022 1,993,520.00 Aaa3130ARWD9 46 3.652Federal Home Loan Bank2401 3,000,000.00 3,000,000.00 06/13/20243.70009/13/2022 2,981,070.00 Aaa3130AT4S3 164 4.942Federal Home Loan Bank2415 5,000,000.00 5,000,000.00 01/05/20245.00004/05/2023 4,999,800.00 P-13130AVKB7 4 4.932Federal Home Loan Mortgage2406 3,000,000.00 3,000,000.00 04/25/20255.00010/25/2022 3,013,830.00 Aaa3134GX6A7 480 5.055Federal Home Loan Mortgage2408 3,000,000.00 3,000,000.00 11/22/20245.12511/28/2022 3,004,530.00 Aaa3134GY3P5 326 19,997,410.5319,934,110.0020,000,000.0019,997,233.28Subtotal and Average 3.870 180 Treasury Securities - Coupon 4.998US TREASURY2418 3,000,000.00 2,985,586.30 07/31/20254.75011/01/2023 3,013,590.00 Aaa91282CHN4 577 5.051US TREASURY2419 3,000,000.00 2,955,496.43 03/31/20253.87511/09/2023 2,973,630.00 Aaa91282CGU9 455 5,941,082.735,987,220.006,000,000.005,939,240.88Subtotal and Average 5.024 516 Federal Agency Issues - Bullet 2.855Federal Farm Credit Bank2397 2,000,000.00 1,996,367.03 04/25/20252.75004/26/2022 1,957,560.00 Aaa3133ENVC1 480 4.261Federal Farm Credit Bank2402 3,000,000.00 2,996,592.92 09/30/20254.25009/30/2022 2,991,660.00 Aaa3133ENP95 638 4.488Federal Farm Credit Bank2405 3,000,000.00 2,996,044.60 10/17/20244.37510/19/2022 2,985,390.00 Aaa3133ENS43 290 4.284Federal Farm Credit Bank2410 3,000,000.00 2,997,408.38 12/20/20244.25012/20/2022 2,982,690.00 Aaa3133EN4N7 354 4.864Federal Farm Credit Bank2424 3,000,000.00 2,997,772.83 07/28/20254.87511/17/2023 3,018,360.00 Aaa3133EPRS6 574 3.449Federal Home Loan Bank2400 3,000,000.00 2,998,431.51 06/14/20243.37509/08/2022 2,976,720.00 Aaa3130AT4D6 165 4.338Federal Home Loan Bank2404 3,000,000.00 2,999,558.54 09/13/20244.37510/18/2022 2,989,170.00 Aaa3130ATND5 256 4.928Federal Home Loan Bank2417 4,000,000.00 4,000,000.00 02/28/20255.00007/03/2023 4,014,680.00 Aaa3130AV7L0 424 0.612Federal Home Loan Mortgage2391 1,045,000.00 1,040,620.32 09/23/20250.37509/16/2021 975,329.85 Aaa3137EAEX3 631 0.618Federal Home Loan Mortgage2392 2,751,000.00 2,739,232.33 09/23/20250.37509/22/2021 2,567,590.83 Aaa3137EAEX3 631 0.996Federal National Mortage Assoc2393 2,000,000.00 2,012,280.16 01/07/20251.62512/09/2021 1,938,020.00 Aaa3135G0X24 372 1.129Federal National Mortage Assoc2394 2,000,000.00 1,976,751.75 11/07/20250.50012/15/2021 1,862,900.00 Aaa3135G06G3 676 4.787Federal National Mortage Assoc2416 8,000,000.00 7,879,808.69 07/02/20241.75005/26/2023 7,866,560.00 Aaa3135GOV75 183 39,630,869.0639,126,630.6839,796,000.0040,523,690.41Subtotal and Average 3.701 388 Money Market 5.188Blackrock T - Fund Inst9010 12,702.98 12,702.98 5.26007/01/2023 12,702.98RESERVE-10A WRB 1 5.188Blackrock T - Fund Inst9011 27,454.61 27,454.61 5.26007/01/2023 27,454.61RESERVE 10 BABS 1 5.139FIRST AMERICAN US TREASURY9016 89,097.64 89,097.64 5.21007/01/2023 89,097.64OWD TRUST & CUS 1 Portfolio OTAY NL! APData Updated: SET_PM1: 01/22/2024 15:51 Run Date: 01/22/2024 - 15:51 PM (PRF_PM2) 7.3.11 Report Ver. 7.3.11 YTM 360 Page 2 Par Value Book Value Maturity Date Stated RateMarket Value December 31, 2023 Portfolio Details - Investments Average BalanceIssuer Portfolio Management Month End Days to MaturityMoody'sCUSIP Investment # Purchase Date 129,255.23129,255.23129,255.23458,275.39Subtotal and Average 5.154 1 Local Agency Investment Fund (LAIF) 3.875STATE OF CALIFORNIA9001 33,165,140.67 33,165,140.67 3.92932,950,997.70LAIF 1 33,165,140.6732,950,997.7033,165,140.6727,813,527.77Subtotal and Average 3.875 1 San Diego County Pool 4.162San Diego County9007 15,595,986.49 15,595,986.49 4.22015,445,000.00SD COUNTY POOL 1 15,595,986.4915,445,000.0015,595,986.4915,595,986.49Subtotal and Average 4.162 1 111,756,840.14 114,686,382.39 3.914 193113,573,213.61 114,459,744.71Total and Average Portfolio OTAY NL! APData Updated: SET_PM1: 01/22/2024 15:51 Run Date: 01/22/2024 - 15:51 PM (PRF_PM2) 7.3.11 YTM 360 Page 3 Par Value Book Value Stated RateMarket Value December 31, 2023 Portfolio Details - Cash Average BalanceIssuer Portfolio Management Month End Days to MaturityMoody'sCUSIP Investment # Purchase Date US Bank 0.009STATE OF CALIFORNIA9002 0.00 0.00 0.00907/01/2023 0.00US BANK MONEY 1 0.000STATE OF CALIFORNIA9003 2,950.00 2,950.002,950.00PETTY CASH 1 0.740STATE OF CALIFORNIA9004 1,177,640.17 1,177,640.17 0.7501,177,640.17OPERATING 1 0.000STATE OF CALIFORNIA9005 13,382.03 13,382.0307/01/2023 13,382.03PAYROLL 1 0.000STATE OF CALIFORNIA9014 47,336.85 47,336.8507/01/2023 47,336.85FLEX ACCT 1 0.00 111,756,840.14 115,927,691.44 3.914 193 1Average Balance 114,814,522.66 115,701,053.76Total Cash and Investments Portfolio OTAY NL! APData Updated: SET_PM1: 01/22/2024 15:51 Run Date: 01/22/2024 - 15:51 PM (PRF_PM2) 7.3.11 Month End Activity Report Sorted By Issuer December 1, 2023 - December 31, 2023 Current Rate Transaction Date Balance Beginning Balance Ending Par Value Percent of Portfolio Par Value CUSIP Investment # Issuer Purchases or Deposits Redemptions or Withdrawals Issuer: Blackrock T - Fund Inst Money Market Blackrock T - Fund Inst9010 54.425.260 0.00RESERVE-10A WRB Blackrock T - Fund Inst9011 117.835.260 0.00RESERVE 10 BABS 0.0039,985.34 40,157.59Subtotal and Balance 172.25 172.25 0.0039,985.34 40,157.590.035%Issuer Subtotal Issuer: STATE OF CALIFORNIA US Bank STATE OF CALIFORNIA9004 836,096.960.750 190,745.51OPERATING STATE OF CALIFORNIA9014 903.10 6,773.94FLEX ACCT 197,519.45601,828.44 1,241,309.05Subtotal and Balance 837,000.06 Local Agency Investment Fund (LAIF) STATE OF CALIFORNIA9001 12,350,000.003.929 4,500,000.00LAIF 4,500,000.0025,315,140.67 33,165,140.67Subtotal and Balance 12,350,000.00 13,187,000.06 4,697,519.4525,916,969.11 34,406,449.7229.679%Issuer Subtotal Issuer: FIRST AMERICAN US TREASURY Money Market FIRST AMERICAN US TREASURY9016 2,221,271.535.210 2,300,000.00OWD TRUST & CUS 2,300,000.00167,826.11 89,097.64Subtotal and Balance 2,221,271.53 2,221,271.53 2,300,000.00167,826.11 89,097.640.077%Issuer Subtotal Issuer: Federal Farm Credit Bank Federal Agency Issues - Bullet 14,000,000.00 14,000,000.00Subtotal and Balance Portfolio OTAY NL! APData Updated: SET_PM1: 01/22/2024 15:51 Run Date: 01/22/2024 - 15:51 DA (PRF_DA) 7.3.11 Report Ver. 7.3.11 Current Rate Transaction Date Balance Beginning Balance Ending Par Value Page 2 Percent of Portfolio Par Value December 1, 2023 - December 31, 2023 Activity Report Month End CUSIP Investment # Issuer Purchases or Deposits Redemptions or Withdrawals 0.00 0.0014,000,000.00 14,000,000.0012.076%Issuer Subtotal Issuer: Federal Home Loan Bank Federal Agency Issues- Callable 14,000,000.00 14,000,000.00Subtotal and Balance Federal Agency Issues - Bullet Federal Home Loan Bank2411 0.004.750 12/15/2023 2,000,000.003130AUBA1 2,000,000.0012,000,000.00 10,000,000.00Subtotal and Balance 0.00 0.00 2,000,000.0026,000,000.00 24,000,000.0020.703%Issuer Subtotal Issuer: Federal Home Loan Mortgage Federal Agency Issues- Callable 6,000,000.00 6,000,000.00Subtotal and Balance Federal Agency Issues - Bullet 3,796,000.00 3,796,000.00Subtotal and Balance 0.00 0.009,796,000.00 9,796,000.008.450%Issuer Subtotal Issuer: Federal National Mortage Assoc Federal Agency Issues - Bullet 12,000,000.00 12,000,000.00Subtotal and Balance 0.00 0.0012,000,000.00 12,000,000.0010.351%Issuer Subtotal Issuer: San Diego County San Diego County Pool San Diego County9007 90,726.004.220 0.00SD COUNTY POOL 0.0015,505,260.49 15,595,986.49Subtotal and Balance 90,726.00 90,726.00 0.0015,505,260.49 15,595,986.4913.453%Issuer Subtotal Portfolio OTAY NL! APData Updated: SET_PM1: 01/22/2024 15:51 Run Date: 01/22/2024 - 15:51 DA (PRF_DA) 7.3.11 Report Ver. 7.3.11 Current Rate Transaction Date Balance Beginning Balance Ending Par Value Page 3 Percent of Portfolio Par Value December 1, 2023 - December 31, 2023 Activity Report Month End CUSIP Investment # Issuer Purchases or Deposits Redemptions or Withdrawals Issuer: US TREASURY Treasury Securities - Coupon 6,000,000.00 6,000,000.00Subtotal and Balance 0.00 0.006,000,000.00 6,000,000.005.176%Issuer Subtotal 109,426,041.05 115,927,691.44Total 8,997,519.4515,499,169.84100.000% Portfolio OTAY NL! APData Updated: SET_PM1: 01/22/2024 15:51 Run Date: 01/22/2024 - 15:51 DA (PRF_DA) 7.3.11 Report Ver. 7.3.11 Month End Duration Report Sorted by Investment Type - Investment Type Through 12/31/2023 Investment #Security ID Issuer Investment Class Book Value Par Value Market Value Current Rate YTM Current Yield Maturity/ Call Date Duration Modified 360Fund Federal Home Loan Bank2395 99 2,000,000.00 1,956,960.003130AQL68 4.961 07/26/2024 0.5521,997,410.53 1.294Fair 1.0800000 Federal Home Loan Bank2396 99 2,000,000.00 1,984,400.003130ARE31 5.205 03/28/2024 0.2382,000,000.00 1.973Fair 2.0000000 Federal Home Loan Bank2398 99 2,000,000.00 1,993,520.003130ARWD9 5.152 02/16/2024 0.1262,000,000.00 2.615Fair 2.6500000 Federal Home Loan Bank2401 99 3,000,000.00 2,981,070.003130AT4S3 5.117 06/13/2024 0.4493,000,000.00 3.652Fair 3.7000000 Federal Home Loan Mortgage2406 99 3,000,000.00 3,013,830.003134GX6A7 4.640 04/25/2025 1.2513,000,000.00 4.932Fair 5.0000000 Federal Home Loan Mortgage2408 99 3,000,000.00 3,004,530.003134GY3P5 4.956 11/22/2024 0.8583,000,000.00 5.055Fair 5.1250000 Federal Home Loan Bank2415 99 5,000,000.00 4,999,800.003130AVKB7 5.163 01/05/2024 0.0105,000,000.00 4.942Fair 5.0000000 US TREASURY2418 99 3,000,000.00 3,013,590.0091282CHN4 4.453 07/31/2025 1.4802,985,586.30 4.998Fair 4.7500000 US TREASURY2419 99 3,000,000.00 2,973,630.0091282CGU9 4.611 03/31/2025 1.1902,955,496.43 5.051Fair 3.8750000 Federal Home Loan Mortgage2391 99 1,045,000.00 975,329.853137EAEX3 4.426 09/23/2025 1.6841,040,620.32 0.612Fair .37500000 Federal Home Loan Mortgage2392 99 2,751,000.00 2,567,590.833137EAEX3 4.426 09/23/2025 1.6842,739,232.33 0.618Fair .37500000 Federal National Mortage Assoc2393 99 2,000,000.00 1,938,020.003135G0X24 4.785 01/07/2025 0.9812,012,280.16 0.996Fair 1.6250000 Federal National Mortage Assoc2394 99 2,000,000.00 1,862,900.003135G06G3 4.399 11/07/2025 1.8021,976,751.75 1.129Fair .50000000 Federal Farm Credit Bank2397 99 2,000,000.00 1,957,560.003133ENVC1 4.429 04/25/2025 1.2681,996,367.03 2.855Fair 2.7500000 Federal Home Loan Bank2400 99 3,000,000.00 2,976,720.003130AT4D6 5.110 06/14/2024 0.4522,998,431.51 3.449Fair 3.3750000 Federal Farm Credit Bank2402 99 3,000,000.00 2,991,660.003133ENP95 4.420 09/30/2025 1.6492,996,592.92 4.261Fair 4.2500000 Federal Home Loan Bank2404 99 3,000,000.00 2,989,170.003130ATND5 4.915 09/13/2024 0.6722,999,558.54 4.338Fair 4.3750000 Federal Farm Credit Bank2405 99 3,000,000.00 2,985,390.003133ENS43 5.016 10/17/2024 0.7642,996,044.60 4.488Fair 4.3750000 Federal Farm Credit Bank2410 99 3,000,000.00 2,982,690.003133EN4N7 4.868 12/20/2024 0.9362,997,408.38 4.284Fair 4.2500000 Federal National Mortage Assoc2416 99 8,000,000.00 7,866,560.003135GOV75 5.153 07/02/2024 0.4857,879,808.69 4.787Fair 1.7500000 Federal Home Loan Bank2417 99 4,000,000.00 4,014,680.003130AV7L0 4.676 02/28/2025 1.0964,000,000.00 4.928Fair 5.0000000 Federal Farm Credit Bank2424 99 3,000,000.00 3,018,360.003133EPRS6 4.470 07/28/2025 1.4722,997,772.83 4.864Fair 4.8750000 Blackrock T - Fund Inst9010 99 12,702.98 12,702.98RESERVE-10A 5.260 0.00012,702.98 5.188Amort 5.2600000 Blackrock T - Fund Inst9011 99 27,454.61 27,454.61RESERVE 10 5.260 0.00027,454.61 5.188Amort 5.2600000 FIRST AMERICAN US TREASURY9016 99 89,097.64 89,097.64OWD TRUST & 5.210 0.00089,097.64 5.139Amort 5.2100000 Portfolio OTAY NL! AP Page 1 Data Updated: SET_PM1: 01/22/2024 15:51 Run Date: 01/22/2024 - 15:51 DU (PRF_DU) 7.3.11 Report Ver. 7.3.11 Investment #Security ID Issuer Investment Class Book Value Par Value Market Value Current Rate YTM Current Yield Maturity/ Call Date Duration Modified 360 Sorted by Investment Type - Investment Type Duration Report Month End Through 12/31/2023 Fund STATE OF CALIFORNIA9001 99 33,165,140.67 32,950,997.70LAIF 3.929 0.00033,165,140.67 3.875Fair 3.9290000 San Diego County9007 99 15,595,986.49 15,445,000.00SD COUNTY 4.220 0.00015,595,986.49 4.162Fair 4.2200000 4.490 0.504114,459,744.71 114,686,382.39 113,573,213.61Report Total † = Duration can not be calculated on these investments due to incomplete Market price data. Portfolio OTAY NL! AP Page 2 Data Updated: SET_PM1: 01/22/2024 15:51 Run Date: 01/22/2024 - 15:51 DU (PRF_DU) 7.3.11 Report Ver. 7.3.11 Month End GASB 31 Compliance Detail Sorted by Fund - Fund December 1, 2023 - December 31, 2023 Investment #Maturity Date Beginning Invested Value Purchase of Principal Investment ClassFundCUSIP Adjustment in Value Ending Invested Value Addition to Principal Redemption of Principal Amortization Adjustment Change in Market Value Fund: Treasury Fund 2392 2,540,823.60Fair Value 09/23/2025 26,767.2399 2,567,590.833137EAEX3 0.00 0.00 0.00 0.00 2408 2,994,000.00Fair Value 11/22/2024 10,530.0099 3,004,530.003134GY3P5 0.00 0.00 0.00 0.00 2406 2,992,200.00Fair Value 04/25/2025 21,630.0099 3,013,830.003134GX6A7 0.00 0.00 0.00 0.00 2391 965,162.00Fair Value 09/23/2025 10,167.8599 975,329.853137EAEX3 0.00 0.00 0.00 0.00 2393 1,925,960.00Fair Value 01/07/2025 12,060.0099 1,938,020.003135G0X24 0.00 0.00 0.00 0.00 2394 1,843,160.00Fair Value 11/07/2025 19,740.0099 1,862,900.003135G06G3 0.00 0.00 0.00 0.00 2416 7,836,000.00Fair Value 07/02/2024 30,560.0099 7,866,560.003135GOV75 0.00 0.00 0.00 0.00 2400 2,970,360.00Fair Value 06/14/2024 6,360.0099 2,976,720.003130AT4D6 0.00 0.00 0.00 0.00 2396 1,978,700.00Fair Value 03/28/2024 5,700.0099 1,984,400.003130ARE31 0.00 0.00 0.00 0.00 2398 1,988,160.00Fair Value 02/16/2024 5,360.0099 1,993,520.003130ARWD9 0.00 0.00 0.00 0.00 2411 1,999,360.00Fair Value 12/15/2023 640.0099 0.003130AUBA1 0.00 0.00 2,000,000.00 0.00 2401 2,976,630.00Fair Value 06/13/2024 4,440.0099 2,981,070.003130AT4S3 0.00 0.00 0.00 0.00 2415 4,996,900.00Fair Value 01/05/2024 2,900.0099 4,999,800.003130AVKB7 0.00 0.00 0.00 0.00 2417 3,996,800.00Fair Value 02/28/2025 17,880.0099 4,014,680.003130AV7L0 0.00 0.00 0.00 0.00 2404 2,980,470.00Fair Value 09/13/2024 8,700.0099 2,989,170.003130ATND5 0.00 0.00 0.00 0.00 2395 1,945,700.00Fair Value 07/26/2024 11,260.0099 1,956,960.003130AQL68 0.00 0.00 0.00 0.00 9003 2,950.00Amortized 0.0099 2,950.00PETTY CASH 0.00 0.00 0.00 0.00 9004 532,288.72Amortized 0.0099 1,177,640.17OPERATING 0.00 836,096.96 190,745.51 0.00 9014 53,207.69Amortized 0.0099 47,336.85FLEX ACCT 0.00 903.10 6,773.94 0.00 9001 24,968,519.16Fair Value 132,478.5499 32,950,997.70LAIF 0.00 12,350,000.00 4,500,000.00 0.00 9005 13,382.03Amortized 0.0099 13,382.03PAYROLL 0.00 0.00 0.00 0.00 2410 2,969,100.00Fair Value 12/20/2024 13,590.0099 2,982,690.003133EN4N7 0.00 0.00 0.00 0.00 2424 3,002,820.00Fair Value 07/28/2025 15,540.0099 3,018,360.003133EPRS6 0.00 0.00 0.00 0.00 2405 2,978,310.00Fair Value 10/17/2024 7,080.0099 2,985,390.003133ENS43 0.00 0.00 0.00 0.00 2402 2,963,460.00Fair Value 09/30/2025 28,200.0099 2,991,660.003133ENP95 0.00 0.00 0.00 0.00 2397 1,936,420.00Fair Value 04/25/2025 21,140.0099 1,957,560.003133ENVC1 0.00 0.00 0.00 0.00 2418 2,995,080.00Fair Value 07/31/2025 18,510.0099 3,013,590.0091282CHN4 0.00 0.00 0.00 0.00 2419 2,956,170.00Fair Value 03/31/2025 17,460.0099 2,973,630.0091282CGU9 0.00 0.00 0.00 0.00 9007 15,128,000.00Fair Value 226,274.0099 15,445,000.00SD COUNTY POOL 0.00 90,726.00 0.00 0.00 9016 167,826.11Amortized 0.0099 89,097.64OWD TRUST & CUS 0.00 2,221,271.53 2,300,000.00 0.00 Portfolio OTAY NL! APData Updated: SET_PM1: 01/22/2024 15:51 Run Date: 01/22/2024 - 15:51 GD (PRF_GD) 7.3.11 Report Ver. 7.3.11 Investment #Maturity Date Beginning Invested Value Purchase of Principal Investment Class Sorted by Fund - Fund Fund Page 2 CUSIP Adjustment in Value Ending Invested Value Addition to Principal Redemption of Principal Amortization Adjustment Change in Market Value GASB 31 Compliance Detail Month End Fund: Treasury Fund 9011 27,336.78Amortized 0.0099 27,454.61RESERVE 10 BABS 0.00 117.83 0.00 0.00 9010 12,648.56Amortized 0.0099 12,702.98RESERVE-10A WRB 0.00 54.42 0.00 0.00 107,637,904.65Subtotal 674,967.62 114,814,522.660.00 15,499,169.84 8,997,519.45 0.00 107,637,904.65Total 114,814,522.66674,967.620.00 15,499,169.84 8,997,519.45 0.00 Portfolio OTAY NL! APData Updated: SET_PM1: 01/22/2024 15:51 Run Date: 01/22/2024 - 15:51 GD (PRF_GD) 7.3.11 Report Ver. 7.3.11 Month End Interest Earnings Sorted by Fund - Fund December 1, 2023 - December 31, 2023 Yield on Beginning Book Value Maturity Date Current Rate Ending Par Value EndingSecurity TypeFund Book Value Beginning Book Value Adjusted Interest Earnings Accretion Amortization/ Earnings Adjusted InterestAnnualized YieldCUSIP Investment # Interest Earned Fund: Treasury Fund 2,739,232.332392 2,751,000.00 0.375FAC 09/23/2025 859.68 567.58 1,427.260.61499 2,738,664.753137EAEX3 3,000,000.002408 3,000,000.00 5.125MC1 11/22/2024 12,812.50 0.00 12,812.505.02999 3,000,000.003134GY3P5 3,000,000.002406 3,000,000.00 5.000MC1 04/25/2025 12,500.00 0.00 12,500.004.90699 3,000,000.003134GX6A7 1,040,620.322391 1,045,000.00 0.375FAC 09/23/2025 326.56 211.24 537.800.60999 1,040,409.083137EAEX3 2,012,280.162393 2,000,000.00 1.625FAC 01/07/2025 2,708.33 -1,006.57 1,701.760.99599 2,013,286.733135G0X24 1,976,751.752394 2,000,000.00 0.500FAC 11/07/2025 833.33 1,047.21 1,880.541.12199 1,975,704.543135G06G3 7,879,808.692416 8,000,000.00 1.750FAC 07/02/2024 11,666.67 19,921.22 31,587.894.73299 7,859,887.473135GOV75 2,998,431.512400 3,000,000.00 3.375FAC 06/14/2024 8,437.50 288.68 8,726.183.42799 2,998,142.833130AT4D6 2,000,000.002396 2,000,000.00 2.000MC1 03/28/2024 3,333.33 0.00 3,333.331.96299 2,000,000.003130ARE31 2,000,000.002398 2,000,000.00 2.650MC1 02/16/2024 4,416.67 0.00 4,416.672.60099 2,000,000.003130ARWD9 0.002411 0.00 4.750FAC 12/15/2023 3,694.44 30.68 3,725.124.85699 1,999,969.323130AUBA1 3,000,000.002401 3,000,000.00 3.700MC1 06/13/2024 9,250.00 0.00 9,250.003.63099 3,000,000.003130AT4S3 5,000,000.002415 5,000,000.00 5.000MC1 01/05/2024 20,833.33 0.00 20,833.334.90699 5,000,000.003130AVKB7 4,000,000.002417 4,000,000.00 5.000FAC 02/28/2025 16,666.66 0.00 16,666.664.90699 4,000,000.003130AV7L0 2,999,558.542404 3,000,000.00 4.375FAC 09/13/2024 10,937.50 52.55 10,990.054.31499 2,999,505.993130ATND5 1,997,410.532395 2,000,000.00 1.080MC1 07/26/2024 1,800.00 378.95 2,178.951.28599 1,997,031.583130AQL68 2,950.009003 2,950.00PA1 0.00 0.00 0.0099 2,950.00PETTY CASH 1,177,640.179004 1,177,640.17 0.750PA1 867.09 0.00 867.091.91899 532,288.72OPERATING 47,336.859014 47,336.85PA1 0.00 0.00 0.0099 53,207.69FLEX ACCT 33,165,140.679001 33,165,140.67 3.929LA1 92,812.60 0.00 92,812.604.31799 25,315,140.67LAIF 13,382.039005 13,382.03PA1 0.00 0.00 0.0099 13,382.03PAYROLL 2,997,408.382410 3,000,000.00 4.250FAC 12/20/2024 10,625.00 222.77 10,847.774.26199 2,997,185.613133EN4N7 2,997,772.832424 3,000,000.00 4.875FAC 07/28/2025 12,187.50 117.84 12,305.344.83399 2,997,654.993133EPRS6 2,996,044.602405 3,000,000.00 4.375FAC 10/17/2024 10,937.50 414.91 11,352.414.46299 2,995,629.693133ENS43 2,996,592.922402 3,000,000.00 4.250FAC 09/30/2025 10,625.00 162.50 10,787.504.23999 2,996,430.423133ENP95 1,996,367.032397 2,000,000.00 2.750FAC 04/25/2025 4,583.33 229.94 4,813.272.83999 1,996,137.093133ENVC1 2,985,586.302418 3,000,000.00 4.750TRC 07/31/2025 12,004.07 774.39 12,778.465.04199 2,984,811.9191282CHN4 2,955,496.432419 3,000,000.00 3.875TRC 03/31/2025 9,846.31 3,032.11 12,878.425.13699 2,952,464.3291282CGU9 15,595,986.499007 15,595,986.49 4.220LA3 55,897.73 0.00 55,897.734.24599 15,505,260.49SD COUNTY POOL Portfolio OTAY NL! APData Updated: SET_PM1: 01/22/2024 15:51 Run Date: 01/22/2024 - 15:51 IE (PRF_IE) 7.3.11 Report Ver. 7.3.11 Maturity Date Current Rate Ending Par Value EndingSecurity TypeFund Page 2 Book Value Beginning Book Value Adjusted Interest Earnings Accretion Amortization/ Earnings Adjusted Interest December 1, 2023 - December 31, 2023 Interest Earnings Month End Annualized YieldCUSIP Investment # Interest Earned Fund: Treasury Fund 89,097.649016 89,097.64 5.210PA2 1,850.14 0.00 1,850.1412.98099 167,826.11OWD TRUST & CUS 27,454.619011 27,454.61 5.260PA2 122.65 0.00 122.655.28399 27,336.78RESERVE 10 BABS 12,702.989010 12,702.98 5.260PA2 56.75 0.00 56.755.28399 12,648.56RESERVE-10A WRB 115,927,691.44Subtotal 115,701,053.76 3.765 369,938.1726,446.00343,492.17109,172,957.37 115,927,691.44Total 115,701,053.76 3.765 369,938.1726,446.00343,492.17109,172,957.37 Portfolio OTAY NL! APData Updated: SET_PM1: 01/22/2024 15:51 Run Date: 01/22/2024 - 15:51 IE (PRF_IE) 7.3.11 Report Ver. 7.3.11 SUMMARY FOR PERIOD 12/21/2023 - 1/24/2024 NET DEMANDS $)&$,4     70*%$)&$,4   505"-$)&$,4    8*3&50 #&/&'*54$003%*/"5034%&/5"-#&/&'*54"%.*/'&&'03$-"*.4 %&$  #&/&'*54$003%*/"5034%&/5"-$-"*.4 %&$   $"-1&34$"-1&34$&3#5$0/53*#65*0/4 01&#   $*5:0'$)6-"7*45"#*.0/5)-:4&8&3$)"3(&4 /07%&$    $*5:53&"463&33&$-"*.&%8"5&3163$)"4& %&$   05":8"5&3%*453*$5#*8&&,-:1":30--%&%6$5*0/  05":8"5&3%*453*$5#*8&&,-:1":30--%&%6$5*0/  16#-*$&.1-0:&&43&54:45&.#*8&&,-:1&34$0/53*#65*0/   16#-*$&.1-0:&&43&54:45&.#*8&&,-:1&34$0/53*#65*0/   16#-*$&.1-0:&&43&54:45&.#*8&&,-:1&34$0/53*#65*0/   4"/%*&(0$06/5:8"5&3"65)8"5&3%&-*7&3*&4$)"3(&4 /07    41&$*"-%*453*$53*4,&.1-0:&&.&%*$"-#&/&'*54 '&#   41&$*"-%*453*$53*4,&.1-0:&&.&%*$"-#&/&'*54 +"/   64#"/,#*8&&,-:1":30--5"9&4   64#"/,#*8&&,-:1":30--5"9&4   64#"/,#*8&&,-:1":30--5"9&4   64#"/,$"-$"3%&91&/4&4 .0/5)-:   70:"'*/"/$*"-#*8&&,-:"1-"/   70:"'*/"/$*"-#*8&&,-:"1-"/   70:"'*/"/$*"-#*8&&,-:"1-"/   TOTAL CASH DISBURSEMENTS $ 13,051,685.24 RECOMMENDED ACTION: 5IBUUIF#PBSESFDFJWFEUIFBUUBDIFEMJTUPGEFNBOET +C"UUBDINFOU PURPOSE: "UUBDIFEJTUIFMJTUPGEFNBOETGPSUIF#PBSEhTJOGPSNBUJPO FISCAL IMPACT: STAFF REPORT TYPE MEETING: SUBMITTED BY: APPROVED BY: APPROVED BY: SUBJECT: 3FHVMBS#PBSE &JE'BLIPVSJ 'JOBODF.BOBHFS 5SFBTVSZ"DDPVOUJOH4FSWJDFT +PTFQI#FBDIFN $IJFG'JOBODJBM0GGJDFS +PTF.BSUJOF[ (FOFSBM.BOBHFS "DDPVOUT1BZBCMF%FNBOE-JTU MEETING DATE: W.O./G.F. NO: DIV. NO. 'FCSVBSZ  Check Total 3,778.37 931.21 ARMORED TRANSPORTATION SERVICES FY24 299.13 299.13206122901/24/24 21775 BRINKS INC 12508429 01/01/24 92.73 2061145 01/03/24 22234 BRIAN LANDEROS Ref002721328 12/29/23 UB Refund Cst #0000286507 34.73 34.73 1,359.91 1,359.91 2061203 01/17/24 22241 BRAD STURGIS Ref002721451 01/12/24 UB Refund Cst #0000272353 92.73 UB Refund Cst #0000286977 1,346.66 1,346.66 2061149 01/03/24 22233 BLUE PACIFIC ENG & CONST CO Ref002721326 12/29/23 UB Refund Cst #0000285004 2061206 01/17/24 22245 BALFOUR BEATTY CONSTRUCTION Ref002721455 01/12/24 8,578.00 2061228 01/24/24 21703 BALDWIN & SONS LLC 011124 01/11/24 GROVE PARK - CLOSE WORK ORDER 3,920.89 3,920.89 8,578.00 8,578.00 2061116 12/27/23 20125 AZTEC LANDSCAPING INC J1665 11/30/23 JANITORIAL SERVICES FY24 8,578.00 UB Refund Cst #0000285109 514.75 514.75 2061227 01/24/24 20125 AZTEC LANDSCAPING INC J1684 12/31/23 JANITORIAL SERVICES FY24 2061148 01/03/24 22196 ATP GENERAL ENGINEERING Ref002721327 12/29/23 29,795.00 2061115 12/27/23 07785 AT&T 00020963714 12/12/23 TELEPHONE SERV (11/12/2023 - 12/11/2023)4,013.37 4,013.37 60,408.22 60,408.22 2061226 01/24/24 00108 ASSOCIATION OF CALIFORNIA 01112024 01/11/24 MEMBERSHIP RENEWAL 29,795.00 PROF SERV (DEC 2023)8,346.27 8,346.27 2061205 01/17/24 20199 ASSOC OF CA WATER AGENCIES 123123 QTR 2 WC 01/09/24 FY24 WORKERS' COMP PROGRAM (QTR 2) 2061225 01/24/24 17264 ARTIANO SHINOFF ABED 307988 01/17/24 48.35 2061224 01/24/24 22254 ANNLAND INVESTMENTS LLC 011124 01/11/24 1761 JAMACHA ROAD - CLOSE WORK ORDER 3,090.19 3,090.19 14,649.00 14,649.00 2061144 01/03/24 22235 AMANDA ROTER Ref002721329 12/29/23 UB Refund Cst #0000290913 48.35 FIRE ALARM MAINTENANCE 1,278.00 1,278.00 2061114 12/27/23 22127 ALL AROUND FENCE INC 1044 12/07/23 GATES INSTALLATION AT HMA 2061164 01/10/24 18296 ALBIREO ENERGY LLC PIN0032680 01/04/24 AS-NEEDED AQUA AMMONIA FY24 537.42 9145473220 12/29/23 AS-NEEDED AQUA AMMONIA FY24 393.79 9144854747 12/07/23 AS-NEEDED AQUA AMMONIA FY24 492.37 2061223 01/24/24 07732 AIRGAS SPECIALTY PRODUCTS INC 9145473221 12/29/23 1,583.64 9144854748 12/07/23 AS-NEEDED AQUA AMMONIA FY24 881.92 9144854749 12/07/23 AS-NEEDED AQUA AMMONIA FY24 820.44 INTERNET CIRCUITS (DEC 2023)1,323.91 1,323.91 2061113 12/27/23 07732 AIRGAS SPECIALTY PRODUCTS INC 9145119356 12/07/23 AS-NEEDED AQUA AMMONIA FY24 2061163 01/10/24 18122 ACC BUSINESS 233517672 12/27/23 614.78 2061162 01/10/24 08488 ABLEFORCE INC 12069 12/29/23 SHAREPOINT & INTRANET SUPPORT SVCS 375.00 375.00 Amount 2061222 01/24/24 15416 24 HOUR ELEVATOR INC 158000 01/01/24 ELEVATOR GENERAL MAINTENANCE FY24 614.78 CHECK REGISTER Otay Water District Date Range: 12/21/2023 - 1/24/2024 Check #Date Vendor Vendor Name Invoice Inv. Date Description Page 1 of 8 8,379.30 490.65 3,445.00 3,525.00 1,808.00 PERMIT FEES #09281 (DEC 2023 - DEC 2024)10,808.00 10,808.00206111912/27/23 02122 COUNTY OF SAN DIEGO 092811995RI 12/18/23 SHUT DOWN TEST (12/21/23)1,356.00 E640071223 01/04/24 SHUT DOWN TEST (12/19/23)452.00 2061233 01/24/24 00184 COUNTY OF SAN DIEGO E635901223 01/04/24 540.75 2061168 01/10/24 00099 COUNTY OF SAN DIEGO MWD1123 12/12/23 EXCAVATION PERMITS (DEC 2023)109.50 109.50 540.75 540.75 2061118 12/27/23 15049 CORELOGIC SOLUTIONS LLC 82194047 11/30/23 DATA SERVICES - REALQUEST PROP DATA 540.75 INVENTORY 12,628.30 12,628.30 2061232 01/24/24 15049 CORELOGIC SOLUTIONS LLC 82197001 12/31/23 DATA SERVICES - REALQUEST PROP DATA 2061167 01/10/24 18331 CORE & MAIN LP U093367 12/18/23 33937 11/30/23 BACTERIOLOGICAL TEST (11/1/23)250.00 33939 11/30/23 BACTERIOLOGICAL TEST (11/6/23)145.00 33944 11/30/23 BACTERIOLOGICAL TEST (11/30/23)290.00 33941 11/30/23 BACTERIOLOGICAL TEST (11/13/23)270.00 33943 11/30/23 BACTERIOLOGICAL TEST (11/28/23)390.00 33938 11/30/23 BACTERIOLOGICAL TEST (11/3/23-11/4/23)350.00 BACTERIOLOGICAL TEST (11/20/23-11/23/23)930.00 33940 11/30/23 BACTERIOLOGICAL TEST (11/6/23-11/7/23)900.00 2061117 12/27/23 04119 CLARKSON LAB & SUPPLY INC 33942 11/30/23 34278 12/31/23 BACTERIOLOGICAL TEST (12/7/23)145.00 34284 12/31/23 BACTERIOLOGICAL TEST (12/21/23)145.00 34283 12/31/23 BACTERIOLOGICAL TEST (12/21/23)165.00 34277 12/31/23 BACTERIOLOGICAL TEST (12/7/23)145.00 34281 12/31/23 BACTERIOLOGICAL TEST (12/19/23)270.00 34282 12/31/23 BACTERIOLOGICAL TEST (12/21/23)165.00 34276 12/31/23 BACTERIOLOGICAL TEST (12/7/23 & 12/9/23)325.00 34285 12/31/23 BACTERIOLOGICAL TEST (12/21/23 & 12/23/23)325.00 BACTERIOLOGICAL TEST (12/6/23-12/9/23)880.00 34279 12/31/23 BACTERIOLOGICAL TEST (12/13/23-12/16/23)880.00 2061231 01/24/24 04119 CLARKSON LAB & SUPPLY INC 34275 12/31/23 WATER CONSERVATION BUS TRANSPORT 315.75 AR054474 11/09/23 WATER CONSERVATION BUS TRANSPORT 174.90 36914 12/27/23 ENVIRONMENTAL SERV (NOV 2023)3,102.50 2061210 01/17/24 21050 CHULA VISTA ELEMENTARY SCHOOL AR054507 12/09/23 1,135.00 1,135.00 2061166 01/10/24 21705 CHAMBERS GROUP INC 36909 12/27/23 ENVIRONMENTAL SERV (NOV 2023)5,276.80 UTILITY LOCATING SERV (NOV 2023)18,002.50 18,002.50 2061230 01/24/24 18560 CALIFORNIA DEPARTMENT OF 0-038-473-477 01/04/24 UNDERGROUND STORAGE TANK FEES 2061209 01/17/24 20374 CALBURTON INC 1542 12/22/23 381.30 2061165 01/10/24 14112 BSE ENGINEERING INC 22075411407 11/30/23 ELECTRICAL ENGINEER SERV (NOV 2023)4,210.50 4,210.50 1,382.68 1,382.68 2061208 01/17/24 08156 BROWNSTEIN HYATT FARBER 969662 01/11/24 LEGISLATIVE ADVOCACY CONSULTING SERV 381.30 ARMORED TRANSPORTATION SERVICES FY24 299.13 299.13 2061207 01/17/24 22240 BROWN FIELD TECHNOLOGY PARK Ref002721450 01/12/24 UB Refund Cst #0000259372 2061229 01/24/24 21775 BRINKS INC 12508429 01/01/24 Page 2 of 8 1,414.98 7,755.30 19,266.06 10,668.00 43,957.57 935138 12/15/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 1,401.58 936264 12/22/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 1,062.25 AS-NEEDED SODIUM HYPOCHLORITE FY24 2,670.37 935142 12/15/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 1,773.36 2061176 01/10/24 19978 HASA INC.935145 12/15/23 CA CROSSINGS - CLOSE WORK ORDER 33,008.47 011124-d1074 01/11/24 CA CROSSINGS TPM - CLOSE WORK ORDER 10,949.10 13850425 12/14/23 5500SC ANALYZER SUPPLIES FY24 1,348.48 2061239 01/24/24 22256 HARVEST ROAD INVESTORS LLC 011124-d1102 01/11/24 HACH CHEMKEY REAGENTS FY24 5,472.27 13850423 12/14/23 MONOCHLORAMINE ANALYZER SUPPLIES 3,847.25 2061175 01/10/24 00174 HACH COMPANY 13850422 12/14/23 99.00 2061123 12/27/23 02591 FITNESS TECH 12556 12/01/23 GYM EQUIPMENT MAINTENANCE FY24 150.00 150.00 99.00 99.00 2061122 12/27/23 17888 FIRST AMERICAN DATA TREE LLC 9003401123 11/30/23 DOCUMENT SERVICE FY24 99.00 UB Refund Cst #0000273680 219.30 219.30 2061238 01/24/24 17888 FIRST AMERICAN DATA TREE LLC 9003401223 12/31/23 DOCUMENT SERVICE FY24 0842709 12/28/23 INVENTORY 3,744.31 2061212 01/17/24 22242 FIASCO ENTERPRISES Ref002721452 01/12/24 01/09/24 INVENTORY 9,677.78 0842304 01/09/24 18 X11 DFW METER BOX LIDS 5,843.97 4,282.52 0843289 12/14/23 INVENTORY 3,472.78 2061237 01/24/24 03546 FERGUSON WATERWORKS # 1083 0843141 INVENTORY 6,280.75 6,280.75 2061174 01/10/24 03546 FERGUSON WATERWORKS # 1083 0831152 12/05/23 SHELL CUTTER 166077254 12/20/23 CY24 VISION BENEFITS ADMINISTRATION 16.47 2061121 12/27/23 03546 FERGUSON WATERWORKS # 1083 0810653 11/30/23 3,225.45 2061173 01/10/24 20511 EYEMED (FIDELITY)166077087 12/20/23 CY24 VISION BENEFITS ADMINISTRATION 1,398.51 3,720.00 3,720.00 2061172 01/10/24 20794 ENTISYS 360 206956 12/31/23 MS SOFTWARE MAINTENANCE RENEWAL 3,225.45 ELECTRICAL ENGINEER SERV (DEC 2023)4,490.00 4,490.00 2061171 01/10/24 21320 ENGINEERING SOLUTIONS SERV INC 2204140C 11/10/23 GRANT WRITING (7/1/23-11/30/23) 2061236 01/24/24 03765 ENGINEERING PARTNERS INC 20A2231633 12/31/23 1,323.25 2061170 01/10/24 02447 EDCO DISPOSAL CORPORATION 5458 123123 12/31/23 RECYCLED WASTE SERVICE FY24 258.18 258.18 9,834.45 9,834.45 2061150 01/03/24 22230 EC CONSTRUCTORS INC Ref002721322 12/29/23 UB Refund Cst #0000282410 1,323.25 AUDIT SERV FY23 FINANCIAL STATEMENT 4,985.00 4,985.00 2061235 01/24/24 10338 DION AND SONS INC S137457 01/09/24 RED DYE DIESEL 2061120 12/27/23 21128 DAVIS FARR LLP 15747 12/13/23 8,803.84 2061234 01/24/24 11797 D&H WATER SYSTEMS INC 2024-0023 01/05/24 CHLORINE GAS PARTS 2,101.00 2,101.00 1,547.67 1,547.67 2061169 01/10/24 11797 D&H WATER SYSTEMS INC 2023-1517 10/30/23 PROMINENT ANALYZER 8,803.84 PERMIT FEES #09281 (DEC 2023 - DEC 2024)10,808.00 10,808.00 2061211 01/17/24 18756 CULTURA 16259 01/08/24 OFFICE FURNITURE 2061119 12/27/23 02122 COUNTY OF SAN DIEGO 092811995RI 12/18/23 Page 3 of 8 9,524.82 15,231.45 8,562.90 127.31 26,297.42 17,558.00 22,914.43 2,771.50 2061128 12/27/23 22129 KEPT COMPANIES INC 129307 12/08/23 AS-NEEDED FLEET WASHING SERVICES FY24 147.02 6,600.00 6,600.00 2061127 12/27/23 20835 KENNY CONSULTING SERV INC KCS0724440 12/05/23 IN-PLANT INSPECTION SERV (NOV 2023)2,771.50 ANTENNA SUBLEASE FY24 2,243.00 2,243.00 2061180 01/10/24 10563 JCI JONES CHEMICALS INC 930361 12/21/23 AS-NEEDED CHLORINE GAS FY24 2061152 01/03/24 20752 IWG TOWERS ASSETS II LLC 4444592 01/01/24 252573 12/01/23 BILL PROCESSING SERVICES FY24 2,557.18 251189 11/15/23 BILL PROCESSING SERVICES FY24 2,533.12 12/31/23 BILL PROCESSING SERVICES FY24 14,143.96 253883 12/31/23 BILL PROCESSING SERVICES FY24 3,680.17 13,515.57 251887 11/30/23 BILL PROCESSING SERVICES FY24 4,042.43 2061243 01/24/24 08969 INFOSEND INC 253884 BILL PROCESSING SERVICES FY24 349.29 349.29 2061126 12/27/23 08969 INFOSEND INC 251888 11/30/23 BILL PROCESSING SERVICES FY24 01/09/24 INVENTORY 43,751.92 43,751.92 2061179 01/10/24 08969 INFOSEND INC 252835 12/15/23 21,456.43 0002372 12/01/23 OCTAVE 6" METER 4,840.99 2061242 01/24/24 21322 HPS WEST INC.0002442 TUITION REIMBURSEMENT 164.00 164.00 2061125 12/27/23 21322 HPS WEST INC.0002371 12/01/23 INVENTORY 54283121123 12/11/23 WATER USAGE (10/6/23-12/7/23)60.39 2061241 01/24/24 20895 HERNON, KYLE KH010824 01/08/24 8,343.79 8,343.79 2061151 01/03/24 00062 HELIX WATER DISTRICT 43300121123 12/11/23 WATER USAGE (10/6/23-12/7/23)66.92 2022 WATER FACILITIES MASTER PLAN 4,390.00 4,390.00 2061178 01/10/24 02008 HELIX ENVIRONMENTAL 121420 12/15/23 ENVIRONMENTAL SERV (ENDING 12/10/23) 2061177 01/10/24 18436 HAZEN AND SAWYER DPC 2009400623 12/14/23 936486 12/28/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 510.47 936483 12/28/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 354.08 936484 12/28/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 1,622.88 937309 01/05/24 AS-NEEDED SODIUM HYPOCHLORITE FY24 719.97 AS-NEEDED SODIUM HYPOCHLORITE FY24 3,228.05 936487 12/28/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 2,127.45 933277 12/01/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 616.69 2061240 01/24/24 19978 HASA INC.937310 01/05/24 933276 12/01/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 1,442.89 934028 12/07/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 1,245.19 934027 12/07/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 2,755.94 934026 12/07/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 1,631.73 AS-NEEDED SODIUM HYPOCHLORITE FY24 4,057.20 934025 12/07/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 3,481.81 935147 12/15/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 534.07 2061124 12/27/23 19978 HASA INC.933278 12/01/23 936266 12/22/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 1,050.45 936265 12/22/23 AS-NEEDED SODIUM HYPOCHLORITE FY24 1,032.74 Page 4 of 8 238.91 424.76 480.00 32,969.33 13,318.75 18,802.36 4,028.73 OTAY LOTS 8&9 - CLOSE WORK ORDER 13,800.71 13,800.71206125001/24/24 22255 OTAY 8 & 9 LLC 011124 01/11/24 11163 01/04/24 IN-PLANT INSPECTION SERVICES (DEC 2023)1,422.90 11165 01/04/24 IN-PLANT INSPECTION SERVICES (DEC 2023)1,182.93 3,771.55 3,771.55 2061249 01/24/24 16834 ON-SITE TECHNICAL SVCS INC 11164 01/04/24 IN-PLANT INSPECTION SERVICES (DEC 2023)1,422.90 6" WILKINS 375 ASTDA & 975 BACKFLOW 2,478.34 2,478.34 2061132 12/27/23 21692 ONE STOP BACKFLOW SUPPLY 0001140 12/04/23 4" WILKINS 375 ASTR BACKFLOW 2061188 01/10/24 21692 ONE STOP BACKFLOW SUPPLY 0001166 12/13/23 ENGINEERING DESIGN SERVICES (NOV 2023)12,199.86 367508 01/03/24 JAMUL PL REPLACEMENT (NOV 2023)6,602.50 362324 11/28/23 ENGINEERING DESIGN SERVICES (OCT 2023)5,570.00 2061248 01/24/24 18332 NV5 INC 367500 01/03/24 10,993.00 10,993.00 2061187 01/10/24 18332 NV5 INC 362325 11/28/23 JAMUL PL REPLACEMENT (OCT 2023)7,748.75 WITHHOLDING TAX 4TH QTR 2023 603.75 603.75 2061186 01/10/24 02027 NTH GENERATION COMPUTING INC 43970H 12/19/23 SECUREAUTH ANNUAL MAINTENANCE 2061213 01/17/24 20996 NORTH CAROLINA DEPT OF REVENUE 601397030 12/31/23 9,789.00 2061131 12/27/23 17261 NATURESCAPE SERVICES 7893 11/30/23 LANDSCAPE MAINTENANCE SERVICES FY24 9,789.00 9,789.00 5,433.94 5,433.94 2061247 01/24/24 17261 NATURESCAPE SERVICES 7987 12/31/23 LANDSCAPE MAINTENANCE SERVICES FY24 9,789.00 EXPENSE REIMBURSEMENT - MICHAEL SISCO 1,374.96 1,374.96 2061246 01/24/24 14901 MURPHY DEVELOPMENT CO INC 011124 01/11/24 CAMPUS BLDG 3 WET TRAP 2061185 01/10/24 22229 MICHAEL D. SISCO MS010824 01/08/24 SMA HABITAT MGMT (10/1/23-11/30/23)29,673.23 23121802 12/18/23 SMA HABITAT MGMT (10/1/23-11/30/23)3,296.10 2061184 01/10/24 01824 MERKEL & ASSOCIATES INC 23121801 12/18/23 900.00 2061155 01/03/24 21723 MERINO LANDSCAPE INC 11195 12/31/23 ADMIN LANDSCAPE UPGRADE MAINTENANCE 900.00 900.00 206.25 206.25 2061130 12/27/23 21723 MERINO LANDSCAPE INC 11151 11/30/23 ADMIN LANDSCAPE UPGRADE MAINTENANCE 900.00 GEN HEALTH AND SAFETY CONSULTING 1,300.00 1,300.00 2061154 01/03/24 22236 MARCO DE JESUS MDJ121923 12/19/23 TUITION REIMBURSEMENT 12/29/23 UB Refund Cst #0000283821 703.90 703.90 2061183 01/10/24 21524 LINDSAY POLIC CONSULTING INC 4010 01/02/23 240.00 4715 12/20/23 WATER CONSERVATION BUS TRANSPORT 240.00 2061153 01/03/24 22193 LENNAR HOMES Ref002721324 RETAINAGE RELEASE 1,083.43 1,083.43 2061129 12/27/23 02063 LA MESA - SPRING VALLEY 4714 12/20/23 WATER CONSERVATION BUS TRANSPORT 01/19/24 TUITION REIMBURSEMENT 205.25 205.25 2061182 01/10/24 05840 KIRK PAVING INC 23-119-9R 11/17/23 277.74 Q139714 12/29/23 AS-NEEDED FLEET WASHING SERVICES FY24 147.02 2061245 01/24/24 22258 KEVIN WINDER KW011924 AS-NEEDED FLEET WASHING SERVICES FY24 316.14 316.14 2061244 01/24/24 22129 KEPT COMPANIES INC Q143554 01/05/24 AS-NEEDED FLEET WASHING SERVICES FY24 Q126237 12/01/23 AS-NEEDED FLEET WASHING SERVICES FY24 91.89 2061181 01/10/24 22129 KEPT COMPANIES INC Q132104 12/15/23 2061128 12/27/23 22129 KEPT COMPANIES INC 129307 12/08/23 AS-NEEDED FLEET WASHING SERVICES FY24 147.02 Page 5 of 8 5,460.21 6,335.83 1,020.71 118,955.23 UTILITY EXPENSES (MONTHLY)7,119.34 7,119.34206125701/24/24 00121 SAN DIEGO GAS & ELECTRIC 011024 01/10/24 010824 01/08/24 UTILITY EXPENSES (MONTHLY)3,244.12 010824A 01/08/24 UTILITY EXPENSES (MONTHLY)37.40 UTILITY EXPENSES (MONTHLY)80,044.11 010824C 01/08/24 UTILITY EXPENSES (MONTHLY)35,629.60 2061216 01/17/24 00121 SAN DIEGO GAS & ELECTRIC 010824B 01/08/24 125.00 2061137 12/27/23 00003 SAN DIEGO COUNTY WATER AUTH 0000002626 12/06/23 SOCAL WATERSMART HEW HET WBIC FY24 790.38 790.38 6,500.00 6,500.00 2061215 01/17/24 02586 SAN DIEGO COUNTY ASSESSOR 202400020 01/03/24 MONTHLY ASSESSOR DATA FY24 125.00 DEPOSIT MATERIALS - STAMP 107.31 107.31 2061157 01/03/24 19377 SAGEVIEW ADVISORY GROUP LLC 2024-11130 01/01/24 INVESTMENT ADVISOR FOR COMP PLANS DEC 2023 EXP 12/31/23 EXPENSE REIMBURSEMENT 160.61 2061214 01/17/24 21974 SAFEGUARD BUSINESS SYS INC 9001962003 12/28/23 47.16 47.16 2061256 01/24/24 04542 ROBAK, MARK 110123113023 01/19/24 EXPENSE REIMBURSEMENT 860.10 UB Refund Cst #0000284671 101.86 101.86 2061190 01/10/24 04542 ROBAK, MARK 120123123123 12/31/23 MILEAGE REIMBURSEMENT 2061147 01/03/24 22232 REVON SHATAH Ref002721325 12/29/23 1,075.00 2061255 01/24/24 19836 RED WING BUSINESS ADV ACCOUNT 20240110069504 01/10/24 AS-NEEDED SAFETY BOOTS FY24 250.00 250.00 3,438.10 3,438.10 2061136 12/27/23 20861 RAFTELIS 31291 12/07/23 WATER & SEWER COST OF SERVICE STUDIES 1,075.00 ANNUAL LIFE INSURANCE PREMIUM (2024)990.00 990.00 2061254 01/24/24 20836 PSI WATER TECHNOLOGIES INC 0007390 11/06/23 PAX RCS ANALYZER CL2 PROBES 2061135 12/27/23 07860 PROTECTIVE LIFE INSURANCE CO 102788121123 12/11/23 15,331.37 2061253 01/24/24 06419 PLANT SOUP INC 1498 01/15/24 OUTSIDE SERVICES - PROFESSIONAL WRITING 1,286.25 1,286.25 223.26 223.26 2061252 01/24/24 22162 PLANETBIDS LLC 1023257 12/11/23 E-PROCUREMENT SOFTWARE SERVICES 15,331.37 WAS WEBSITE 151.88 151.88 2061156 01/03/24 19310 PALM LAUNDRY INC 359 01/02/24 TOWEL LAUNDRY SERVICE FY24 S100458868.002 12/28/23 INVENTORY 124.99 2061134 12/27/23 06527 PADRE DAM MUNICIPAL WATER 5198 11/30/23 4,351.44 S100457374.003 12/28/23 INVENTORY 1,487.66 S100458868.001 01/03/24 INVENTORY 371.74 INVENTORY 1,354.45 1,354.45 2061251 01/24/24 01002 PACIFIC PIPELINE SUPPLY INC S100459329.001 01/10/24 INVENTORY 2061189 01/10/24 01002 PACIFIC PIPELINE SUPPLY INC S100458610.001 12/21/23 S100456857.002 12/07/23 INVENTORY 880.06 S100458048.001 12/07/23 INVENTORY 801.60 S100458363.001 12/07/23 INVENTORY 914.31 S100457374.002 12/07/23 INVENTORY 911.81 54.56 54.56 2061133 12/27/23 01002 PACIFIC PIPELINE SUPPLY INC S100457558.002 12/07/23 INVENTORY 1,952.43 OTAY LOTS 8&9 - CLOSE WORK ORDER 13,800.71 13,800.71 2061146 01/03/24 22231 PABLO OSORIO Ref002721323 12/29/23 UB Refund Cst #0000282509 2061250 01/24/24 22255 OTAY 8 & 9 LLC 011124 01/11/24 Page 6 of 8 251,441.85 39,824.73 21,754.01 3,780.00 12/22/23 FEE WW REV BOND (12/1/2023-11/30/2024)2,750.00 2,750.00 1,890.00 1601 12/11/23 ATS 980-2 PS TROUBLESHOOTING 1,890.00 2061160 01/03/24 20891 U.S. BANK NATIONAL ASSOCIATION 7169498 TUITION REIMBURSEMENT 265.76 265.76 2061139 12/27/23 21737 TRINITY ALTERNATIVE POWER 1600 12/11/23 ATS PREVENTATIVE MAINTENANCE 1485-1 2061263 01/24/24 21948 TORRES, HECTOR HT011724 01/17/24 13,500.00 2061262 01/24/24 21089 TEC EQUIPMENT INC 011124 01/11/24 BROWN FIELD 6700 CAMINO MAQUILDORA 620.83 620.83 400.00 400.00 2061198 01/10/24 19615 SWIFTCOMPLY US OPCO INC INV-9421 01/01/24 BACKFLOW PREVENTION SOFTWARE LICENSE 13,500.00 AS-NEEDED COMMUNICATIONS CONSULTING 800.00 800.00 2061138 12/27/23 18376 SVPR COMMUNICATIONS LLC 1655 11/30/23 AS-NEEDED COMMUNICATIONS CONSULTING 433204 01/05/24 UNLEADED & DIESEL FUEL 7,669.32 2061261 01/24/24 18376 SVPR COMMUNICATIONS LLC 1663 12/31/23 11,611.25 11,611.25 2061260 01/24/24 10339 SUPREME OIL COMPANY 433203 01/05/24 UNLEADED & DIESEL FUEL 14,084.69 UB Refund Cst #0000290520 88.33 88.33 2061197 01/10/24 15974 SUN LIFE FINANCIAL 38166120123 12/01/23 LIFE & STD/LTD INSURANCE (CY2023) 2061220 01/17/24 22246 SUMMIT REALTY MANAGEMENT Ref002721456 01/12/24 105.00 2061196 01/10/24 20411 STC TRAFFIC INC 6619 11/30/23 TRAFFIC ENGINEERING SERVICES (OCT 2023)3,072.50 3,072.50 147,348.37 147,348.37 2061195 01/10/24 05755 STATE WATER RESOURCES 79923124JV 01/04/24 D5 CERTIFICATION RENEWAL 105.00 WAREHOUSE & PUMP/ELECTRIC MILLWORKS 2,488.10 2,488.10 2061194 01/10/24 01460 STATE WATER RESOURCES LW1045018 12/20/23 WATER SYSTEM FEES (7/1/23 - 6/30/24) 2061193 01/10/24 19401 SOUTHWEST MILLWORKS INC 7407 01/03/24 553.85 2061259 01/24/24 15176 SOUTHCOAST HEATING & AIR 1365416 01/08/24 AC-4 FINANCE REPLACEMENT 12,332.00 12,332.00 379.59 379.59 2061159 01/03/24 21115 SONIA PONCE Ben2721344 01/04/24 BI-WEEKLY PAYROLL DEDUCTION 553.85 HR/EMPLOYMENT RELATIONS CONSULTING 2,002.50 2,002.50 2061204 01/17/24 22239 SIMONA ERM Ref002721449 01/12/24 UB Refund Cst #0000072687 2061258 01/24/24 22201 SHAW HR CONSULTING INC.010435 01/17/24 64.98 2061219 01/17/24 22247 SH OV8 LLC Ref002721457 01/12/24 UB Refund Cst #0000290554 57.81 57.81 345.00 345.00 2061218 01/17/24 22244 SH OV8 LLC Ref002721454 01/12/24 UB Refund Cst #0000286722 64.98 UB Refund Cst #0000285818 1,885.43 1,885.43 2061192 01/10/24 19603 SECURITAS SECURITY SVC USA INC 11573659 12/31/23 ON-DEMAND SECURITY RESPONSE FY24 2061217 01/17/24 22243 SEAWORLD LLC DBA SESAME PLACE Ref002721453 01/12/24 UTILITY EXPENSES (MONTHLY)39,625.15 122123 12/21/23 UTILITY EXPENSES (MONTHLY)199.58 2061158 01/03/24 00121 SAN DIEGO GAS & ELECTRIC 122223 12/22/23 010424 01/04/24 UTILITY EXPENSES (MONTHLY)32,831.35 122623 12/26/23 UTILITY EXPENSES (MONTHLY)1,057.47 80,311.10 122923 12/29/23 UTILITY EXPENSES (MONTHLY)71,725.52 122823 12/28/23 UTILITY EXPENSES (MONTHLY)65,516.41 UTILITY EXPENSES (MONTHLY)7,119.34 7,119.34 2061191 01/10/24 00121 SAN DIEGO GAS & ELECTRIC 122623A 12/26/23 UTILITY EXPENSES (MONTHLY) 2061257 01/24/24 00121 SAN DIEGO GAS & ELECTRIC 011024 01/10/24 Page 7 of 8 1,028.51 1,016.26 873.52 1,238.20 9,230.60 250.00 205.00 350.00 855.00 Amount Pd Total:1,412,296.11 Check Grand Total:1,412,296.11156 Checks 33,249.00 33,249.00 2061202 01/10/24 08023 WORKTERRA 11275 12/21/23 EMPLOYEE BENEFITS BILLING ADMIN SERV 855.00 PLAN CHECK (11/8/23-12/8/23)9,653.96 9,653.96 2061201 01/10/24 19866 WOOD RODGERS INC 1763605894 11/30/23 ENGINEERING DESIGN SERVICES (NOV 2023) 70149 12/28/23 AS-NEEDED BEE REMOVAL FY24 100.00 2061221 01/17/24 21997 WEST YOST & ASSOCIATES INC 2056355 11/30/23 AS-NEEDED BEE REMOVAL FY24 125.00 70167 12/29/23 AS-NEEDED BEE REMOVAL FY24 125.00 2061268 01/24/24 01343 WE GOT YA PEST CONTROL INC 70165 12/29/23 AS-NEEDED BEE REMOVAL FY24 125.00 70030 12/08/23 AS-NEEDED BEE REMOVAL FY24 80.00 2061143 12/27/23 01343 WE GOT YA PEST CONTROL INC 69305 12/07/23 12/21/23 AS-NEEDED BEE REMOVAL FY24 125.00 70159 09/20/23 AS-NEEDED BEE REMOVAL FY24 125.00 6,653.68 832505 01/15/24 SECURITY ALARM MONITORING FY24 2,576.92 2061200 01/10/24 01343 WE GOT YA PEST CONTROL INC 70148 SECURITY ALARM MONITORING FY24 2,576.92 2,576.92 2061267 01/24/24 15807 WATCHLIGHT CORPORATION 830886 12/15/23 OPS CAMERA REPLACEMENT 46271006B 12/03/23 WATER INTERNS - A. KEEGAN PE 120323 422.80 2061142 12/27/23 15807 WATCHLIGHT CORPORATION 829053 12/15/23 354.96 2061199 01/10/24 20909 VOLT WORKFORCE SOLUTIONS 46300802 12/17/23 WATER INTERNS - A. KEEGAN PE 121723 815.40 2,210.00 2,210.00 2061266 01/24/24 21707 VASQUEZ, JAVIER JV012224 01/22/24 TUITION REIMBURSEMENT 354.96 CMIS (NOV 2023)7,310.00 7,310.00 2061265 01/24/24 08028 VALLEY CONSTRUCTION MANAGEMENT SD545803 01/05/24 CMIS (DEC 2023) 2061141 12/27/23 08028 VALLEY CONSTRUCTION MANAGEMENT SD545802 12/11/23 PORT. TOILET RENTAL FY24 727.05 4036235 12/12/23 PORT. TOILET RENTAL FY24 146.47 2061161 01/03/24 15675 UNITED SITE SERVICES INC 02156207 12/12/23 UNDERGROUND ALERT TICKETS FY24 745.00 23241875 12/01/23 DIG SAFE BOARD FEES FY24 271.26 2061140 12/27/23 00427 UNDERGROUND SERVICE ALERT 1120230501 12/01/23 UNDERGROUND ALERT TICKETS FY24 757.25 23242259 01/01/24 DIG SAFE BOARD FEES FY24 271.26 12/22/23 FEE WW REV BOND (12/1/2023-11/30/2024)2,750.00 2,750.00 2061264 01/24/24 00427 UNDERGROUND SERVICE ALERT 1220230505 01/01/24 2061160 01/03/24 20891 U.S. BANK NATIONAL ASSOCIATION 7169498 Page 8 of 8