board meeting agenda - lgvsd.org · greg pease, collection system/safety manager ... susan mcguire,...

DISTRICT BOARD Megan Clark

Rabi Elias

Russ Greenfield

Craig K. Murray

Judy Schriebman

DISTRICT ADMINISTRATION Mark R. Williams, General Manager Michael Cortez, District Engineer Mel Liebmann, Plant Manager Susan McGuire, Administrative Services Manager Greg Pease, Collection System/Safety Manager

300 Smith Ranch Road San Rafael, CA 94903 415.472.1734 Fax 415.499.7715 www.lgvsd.org

The Mission of the Las Gallinas Valley Sanitary District is to protect public health and the environment by providing effective wastewater collection, treatment, and recycling services.

BOARD MEETING AGENDA

October 26, 2017

MATERIALS RELATED TO ITEMS ON THIS AGENDA ARE AVAILABLE FOR PUBLIC INSPECTION AT THE DISTRICT OFFICE, 300 SMITH RANCH ROAD, SAN RAFAEL,

DURING NORMAL BUSINESS HOURS NOTE: Final board action may be taken on any matter appearing on agenda.

GENERAL SESSION 3:30 P.M.

1. PUBLIC COMMENT PERIOD: This portion of the meeting is reserved for persons desiring to address the Board on matters not on the agenda. Presentations are generally limited to three minutes. All matters requiring a response will be referred to staff for reply in writing and/or placed on a future meeting agenda. Please contact the General Manager before the meeting.

5 minutes Approximately 3:35 p.m.

CLOSED SESSION 3:35 P.M. 2. CONFERENCE WITH REAL PROPERTY NEGOTIATORS Pursuant to Government Code

54956.8 Regarding Assessor Parcel Numbers: 155-121-14, 155-121-15, 155-121-16, 155-121-17, 155-121-18, 155-121-30, 155-011-11 and 155-011-12. Real Property Negotiators are the General Manager and the District Counsel. District may negotiate with representatives of the Silveira family. Under negotiation: Price and Terms of Payment.

3. PUBLIC EMPLOYEE PERFORMANCE EVALUATION - GENERAL MANAGER: pursuant to

subdivision (b)(1) of Government Code Section 54957. 55 minutes Approximately 4:30 p.m.

GENERAL SESSION 4:30 P.M.

1. PUBLIC COMMENT PERIOD: This portion of the meeting is reserved for persons desiring to address the Board on matters not on the agenda. Presentations are generally limited to three minutes. All matters requiring a response will be referred to staff for reply in writing and/or placed on a future meeting agenda. Please contact the General Manager before the meeting.


October 26, 2017 Page 2 of 3


2. CONSENT CALENDAR: These items are considered routine and will be enacted, approved or adopted by one motion unless a request for removal for discussion or explanation is received from the staff or the Board. A. Approve the Board Minutes for October 10, October 12, 2017 (Special Board Meeting) and

October 12, 2017 (Board Meeting). B. Approve the Warrant List for October 26, 2017. C. Approve Capital Facilities Charge Accounting and Reporting. D. Approve Annual Reinbursement Report for Staff and Board Members. E. Approve Resolution 2017-2107 A Resolution Accepting the Sewer Main Rehabilitation

2016.

Possible expenditure of funds: Yes, Items B -D.

Staff recommendation: Adopt Consent Calendar Items A through E.


3. LAS GALLINAS VALLEY SANITARY DISTRICT TRANSPARENCY CERTIFICATION Colleen Haley, Public Affairs Field Coordinator for the California Special Districts Association will present the Board with the District Transparency Certificate of Excellence.

Possible expenditure of funds: No.

Staff recommendation: A matter of Board determination.


4. PRESENTATION OF COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2017 John Cropper of Cropper Accountancy Corporation will present the results of the Comprehensive Annual Financial Report for the year ended June 30, 2017.

Possible expenditure of funds: No.

Staff recommendation: Board approval of the Comprehensive Annual Financial Report.


5. STAFF/CONSULTANT REPORTS: A. Miscellaneous District Correspondence B. Collections Department Report September 2017 C. Engineering Department Report September 2017 D. Operations Department Report September 2017 E. North Bay Moving & Storage Property Lease Proposal


6. BOARD REPORTS: A. LAFCO - Verbal B. Gallinas Watershed Council / Miller Creek Watershed Council Verbal C. JPA Local Task Force on Solid and Hazardous Waste Verbal D. NBWA Verbal E. NBWRA Verbal F. Operations Control Center Verbal G. Engineering Subcommittee Verbal

2A. 1-7 2B. 1-2 2C. 1-4 2D. 1-8 2E. 1-5

6A.- 6I.1-2

5A. 1-9 5B. 1-8 5C. 1-8 5D. 1-12 5E. 1-7

4. 1-128

3. 1

October 26, 2017 Page 3 of 3


H. Human Resources Subcommittee Verbal I. Other Reports IWA International Conference Roundtable Verbal


7. BOARD REQUESTS: A. Board Meeting Attendance Requests Verbal B. Board Agenda Item Requests Verbal


8. VARIOUS ARTICLES AND MISCELLANEOUS CORRESPONDENCE 5 minutes Approximately 6:25 p.m.

9. ADJOURNMENT 5 minutes Approximately 6:30 p.m.

CERTIFICATION: I, Susan McGuire, District Treasurer of the Las Gallinas Valley Sanitary District, hereby declare under penalty of perjury that on or before October 23, 2017, at 3:30 p.m., I posted the Agenda for the Board Meeting of said Board to be held Thursday, October 26, 2016, at the District Office, located at 300 Smith Ranch Road, San Rafael, CA.

DATED: October 23, 2017 Susan McGuire District Treasurer

The Board of the Las Gallinas Valley Sanitary District meets regularly on the second and fourth Thursday of each month. The District may also schedule additional special meetings for the purpose of completing unfinished business and/or study session. Regular meetings are held at the District Office, 300 Smith Ranch Road, San Rafael.

In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the District at (415) 472-1734 at least 24 hours prior to the meeting. Notification prior to the meeting will enable the District to make reasonable accommodation to help ensure accessibility to this meeting.

AGENDA APPROVED: Russ Greenfield, Board President David Byers, Legal Counsel

7A. 1 7B. 1

8. 1-8

Special Meeting Minutes Page 1 of 2 October 10, 2017

SPECIAL MEETING MINUTES OF OCTOBER 10, 2017

THE BOARD OF DIRECTORS OF THE LAS GALLINAS VALLEY SANITARY DISTRICT MET IN OPEN SESSION ON OCTOBER 10, 2017, AT 9:00 AM, AT THE DISTRICT OFFICE, 300 SMITH RANCH ROAD, SAN RAFAEL, CALIFORNIA. BOARD MEMBERS PRESENT: M. Clark, R. Elias, R. Greenfield, C. Murray, and

J. Schriebman (arrived at 9:05 am) BOARD MEMBERS ABSENT: None. STAFF PRESENT: Teresa Lerch, District Secretary; Melissa Barcelona,

Joshua Binder, John Bontrager, Bob Buchholz, Chris Campbell, Manuel Cardenas, Brian Exberger, Rob Fernandes, Chris Gill, Sahar Golshani, Irene Huang, Brian Johnson, Kristina Kempf, Mel Liebmann, Ralph Loveless, Susan McGuire, District Treasurer; Greg Pease, Gary Wettstein.

OTHERS PRESENT: Patrick Richardson, District Counsel, David Byers,

District Counsel; Jim Finkelstein, FutureSense; ANNOUNCEMENT: President Greenfield announced that the agenda had

been posted as evidenced by the certification on file in accordance with the law.

PUBLIC COMMENT: None. FUTURESENSE LLC PRESENTATION Consultant Jim Frankelstein from FutureSense presented the LGVSD Employee Climate Report to the Board and staff. Discussion ensued. THE BOARD OF DIRECTORS OF THE LAS GALLINAS VALLEY SANITARY DISTRICT ADJOURNED TO CLOSED SESSION ON OCTOBER 10, 2017 AT 9:55 AM AT THE DISTRICT OFFICE, 300 SMITH RANCH ROAD, SAN RAFAEL, CALIFORNIA. CLOSED SESSION: PUBLIC EMPLOYEE PERFORMANCE EVALUATION GENERAL MANAGER: Pursuant to subdivision (b)(1) of Government Code Section 54957. ADJOURNMENT: ACTION: The Board of Directors of the Las Gallinas Valley Sanitary District reconvened the Regular Session on October 10, 2017 at 11:24 a.m. STAFF PRESENT: Teresa Lerch, District Secretary OTHERS PRESENT: None. PUBLIC COMMENT: None.

Consent Calendar Item 2A October 26, 2017

2A.1


REPORT ON CLOSED SESSION: President Greenfield reported that the Board had a discussion on FutureSenses Employee Climate report. They are moving forward on the twelve recommendations mentioned in the report and have tasked FutureSense to come back to the Board with a proposal for implementation. BOARD REQUESTS:

A. Board Meeting Attendance Requests None. B. Board Agenda Item Requests the Board requested that a Ciel & Terre Floating Photovoltaic Power

Generation System update be on the October 26, 2017 Board agenda.

ADJOURNMENT: ACTION: Board approved (M/S Murray/Elias 5-0-0-0) the adjournment of the meeting 11:25 a.m.

AYES: Clark, Elias, Greenfield, Murray and Schriebman.

NOES: None. ABSENT: None.

ABSTAIN: None. The next Board Meeting is scheduled for October 12, 2017 at the District Office. ATTEST: _________________________________ Teresa Lerch, District Secretary APPROVED: ____________________________________ Russ Greenfield, Board President SEAL


2A.2


SPECIAL MEETING MINUTES OF OCTOBER 12, 2017

THE BOARD OF DIRECTORS OF THE LAS GALLINAS VALLEY SANITARY DISTRICT MET IN OPEN SESSION ON OCTOBER 12, 2017, AT 3:18 PM, AT THE DISTRICT OFFICE, 300 SMITH RANCH ROAD, SAN RAFAEL, CALIFORNIA. BOARD MEMBERS PRESENT: M. Clark, R. Elias, R. Greenfield (arrived at 3:21 p.m.),

C. Murray, and J. Schriebman BOARD MEMBERS ABSENT: None. STAFF PRESENT: Teresa Lerch, District Secretary OTHERS PRESENT: Patrick Richardson, District Counsel ANNOUNCEMENT: Vice President Clark announced that the agenda had


PUBLIC COMMENT: None. THE BOARD OF DIRECTORS OF THE LAS GALLINAS VALLEY SANITARY DISTRICT ADJOURNED TO CLOSED SESSION ON OCTOBER 12, 2017 AT 3:19 PM AT THE DISTRICT OFFICE, 300 SMITH RANCH ROAD, SAN RAFAEL, CALIFORNIA. CLOSED SESSION: PUBLIC EMPLOYEE PERFORMANCE EVALUATION GENERAL MANAGER: Pursuant to subdivision (b)(1) of Government Code Section 54957. Mark Williams arrived at 3:23 p.m. ADJOURNMENT: ACTION: The Board of Directors of the Las Gallinas Valley Sanitary District reconvened the Regular Session on October 12, 2017 at 4:05 pm. STAFF PRESENT: Teresa Lerch, District Secretary OTHERS PRESENT: None. PUBLIC COMMENT: None. REPORT ON CLOSED SESSION: President Greenfield reported that there were no reportable actions in Closed Session. BOARD REQUESTS:

A. Board Meeting Attendance Requests None. B. Board Agenda Item Requests None.


2A.3


ADJOURNMENT: ACTION: Board approved (M/S Schriebman/Murray 5-0-0-0) the adjournment of the meeting 4:06 p.m.

AYES: Clark, Elias, Greenfield, Murray and Schriebman.

NOES: None. ABSENT: None.

ABSTAIN: None. The next Board Meeting is scheduled for October 12, 2017 at the District Office at 4:07 pm. ATTEST: _________________________________ Teresa Lerch, District Secretary APPROVED: ____________________________________ Russ Greenfield, Board President SEAL


2A.4

Meeting Minutes Page 1 of 3 October 12, 2017

MINUTES OCTOBER 12, 2017 THE BOARD OF DIRECTORS OF THE LAS GALLINAS VALLEY SANITARY DISTRICT MET IN OPEN SESSION ON OCTOBER 12, 2017, AT 4:07 P.M., AT THE DISTRICT OFFICE, 300 SMITH RANCH ROAD, SAN RAFAEL, CALIFORNIA. BOARD MEMBERS PRESENT: M. Clark, R. Elias, R. Greenfield, C. Murray and J.

Schriebman. BOARD MEMBERS ABSENT: None. STAFF PRESENT: Present for Closed Session 2 Mark R. Williams, General Manager; OTHERS PRESENT: Patrick Richardson, District Counsel; ANNOUNCEMENT: President Greenfield announced that the agenda had


PUBLIC COMMENT: None. ADJOURNMENT: ACTION: THE BOARD OF DIRECTORS OF THE LAS GALLINAS VALLEY SANITARY DISTRICT ADJOURNED TO CLOSED SESSION ON OCTOBER 12, 2017 AT 4:09 PM, AT THE DISTRICT OFFICE, 300 SMITH RANCH ROAD, SAN RAFAEL, CALIFORNIA.

CLOSED SESSION: PUBLIC EMPLOYEE PERFORMANCE EVALUATION GENERAL MANGER: pursuant to subdivision (b)(1) of Government Code Section 54957. ADJOURNMENT: ACTION: The Board of Directors of the Las Gallinas Valley Sanitary District reconvened the Regular Session on October 12, 2017 at 5:17 p.m. STAFF PRESENT: Mike Cortez, District Engineer; Teresa Lerch, District

Secretary; Susan McGuire, District Treasurer; OTHERS PRESENT: None. PUBLIC COMMENT: None. REPORT ON CLOSED SESSION: President Greenfield reported that the Board had a discussion on FutureSenses Employee Climate report. They are moving forward on the twelve recommendations mentioned in the report and have tasked FutureSense to come back to the Board with a proposal for implementation. No other reportable action.


2A.5


CONSENT CALENDAR: These items are considered routine and will be enacted, approved or adopted by one motion unless a request for removal for discussion or explanation is received from the staff or the Board.

A. Approve the Board Minutes for September 26 and September 28, 2017. B. Approve the Warrant List for October 12, 2017. C. Approve Board Member Compensation for September, 2017. D. Approve Conference Attendance for Clark and Schriebman SFEI Conference October 11, 2017 in

Oakland. E. Approve Conference Attendance for Murray Annual California Association Local Agency Formation

Commissions October 25-27, 2017 in San Diego. F. Approve AQUA Engineering Contract Amendment 3 Additional Design Services Secondary

Treatment and Recycled Water Treatment Facility Upgrade. G. Approve Resolution 2017-2106 Approving Policies for Board Travel and Compensation.

Item C was pulled by staff for discussion. Item F was pulled for discussion. Items C and F were discussed. ACTION: Board approved (M/S Clark/Elias-0-0-0) the Consent Calendar Items A through G.

AYES: Clark, Elias, Greenfield, Murray and Schriebman. NOES: None. ABSENT: None. ABSTAIN: None. STAFF / CONSULTANT REPORTS:

A. Miscellaneous District Correspondence Discussion ensued. B. Reclamation Area Enforcement Procedures Follow up Murray and Williams reported. District

Counsel Richardson will look into this matter. C. Draft Lateral Specifications Cortez and Williams reported. Williams will follow up and report back to

the Board. D. Administrative Department Report September 2017 McGuire and Williams reported. E. January Board Meeting Schedule Lerch reported. Via consensus, the Board agreed to cancel the

January 25, 2018 Board meeting. Cortez left at 6:15 p.m. BOARD REPORTS:

A. LAFCO Verbal Murray reported. Richardson left at 6:20 p.m.

B. Gallinas Watershed Council / Miller Creek Watershed Council Verbal Schriebman reported. C. JPA Local Task Force on Solid and Hazardous Waste Verbal Greenfield reported. D. NBWA Verbal no report. E. NBWRA Verbal Elias reported. F. Operations Control Center Verbal Elias reported. G. Other Reports Written IWA International Conference Discussion ensued. This will be brought

back to the next Board meeting. H. Other Reports Sonoma Water Facilities Verbal Clark and Schriebman reported. I. Other Reports Engineering Subcommittee Verbal Elias reported. Human Resources

Subcommittee No report.


2A.6


Murray left at 6:42 p.m. BOARD REQUESTS:

A. Board Meeting Attendance Requests None. B. Board Agenda Item Requests None.

VARIOUS ARTICLES AND MISCELLANEOUS CORRESPONDENCE: Discussion ensued. ADJOURNMENT: ACTION: Board approved (M/S Schriebman/Elias 4-0-1-0) adjoining the meeting at 6:43 p.m.

AYES: Clark, Elias, Greenfield and Schriebman. NOES: None. ABSENT: Murray. ABSTAIN: None. The next Board Meeting is scheduled for October 26, 2017 at the District Office. ATTEST: ____________________________ Teresa Lerch, District Secretary APPROVED: ____________________________________ Russ Greenfield, Board President SEAL


2A.7

Las Gallinas Valley Sanitary DistrictWarrant List

10-26-17 DRAFT

Date Num Vendor/Description Amount Notes/Explanation

10/26/2017 TBD ADP 88,896.86 Paydate 10/27/17

10/26/2017 TBD AnchorCM 19,103.75

Design & Install emergency generatorDescanso PS Generator Installation & Reliabilities Upgrade; Lower Miller Creek

channel maint - CM agrmt

10/26/2017 TBD Bank of Marin Cardmember Services 23,777.32 District Visa closing date 10/04/17

10/26/2017 TBD Bellecci & Associates, Inc. 7,319.93 Sewer Main Rehab 2016 CM Agreement

10/26/2017 TBD Bioenergy Assoc of CA 2,750.00 BioEnergy Assoc of CA Memership Dues

10/26/2017 TBD Brown and Caldwell 1,126.14Secondary Treatment Upgrades Peer Review

through 08/28/17

10/26/2017 TBD Calif. Public Employees Retirement System 15,486.76Pension contribution employee and employer

for 09/29/17

10/26/2017 TBD CalPERS Fiscal Services Division 11,280.00 Pre-fund OPEB

10/26/2017 TBD CALPERS Health 29,102.88 Health benefits November 2017

10/26/2017 TBD CalPERS Supplemental Income 457 Plan 6,345.72 Employee salary deferrals for 09/15/17

10/26/2017 TBD City National Bank 615,812.70December 1, 2017 Principal & Interest.

Refunding of COP

10/26/2017 TBD CWEA -CA Water Environment Assoc 100.00

10/26/2017 TBD Elias, Rabi 200.00

10/26/2017 TBD Freeway Toyota 28,278.15 Plant Manager District Vehicle

10/26/2017 TBD Greenfield, Russell 200.00

10/26/2017 TBD Huang, Yi Ying 1,500.65 WEFTEC conference reimbursement

10/26/2017 TBD Marin Fence Company 1,740.00 Repair fencing at rear of Rafael Meadows PS

10/26/2017 TBD Murray, Craig 100.00

10/26/2017 TBD Nute Engineering 6,018.30

Plant Improv 2015 Phase 1 - Amend #3; Descanso PS Generator Installation and

reliability upgrades

10/26/2017 TBD Retiree Augusto 472.96

10/26/2017 TBD Retiree Burgess 579.00

10/26/2017 TBD Retiree Cummins 172.48

10/26/2017 TBD Retiree Cutri 520.42

10/26/2017 TBD Retiree Emanuel 172.48

10/26/2017 TBD Retiree Gately 579.00

10/26/2017 TBD Retiree Guion 225.63

10/26/2017 TBD Retiree Kermoian 172.48

10/26/2017 TBD Retiree Mandler 225.50

10/26/2017 TBD Retiree Memmott 331.55

10/26/2017 TBD Retiree Petrie 196.21

10/26/2017 TBD Retiree Pettey 579.00

S:\ACCOUNTING\WARRANTLISTS\WarrantListsFY20172018.xlsx Page1of2

Consent Calendar Item 2B October 26, 2017

2B.1

Las Gallinas Valley Sanitary DistrictWarrant List

10-26-17 DRAFTDate Num Vendor/Description Amount Notes/Explanation

10/26/2017 TBD Retiree Pickrel 172.48

10/26/2017 TBD Retiree Provost 261.76

10/26/2017 TBD Retiree Reetz 472.96

10/26/2017 TBD Retiree Reilly 172.48

10/26/2017 TBD Retiree Vine 172.48

10/26/2017 TBD Schriebman, Judy 200.00

10/26/2017 TBD Shape Incorporated 6,255.00Replacement pump Marin Lagoons PS#2 (flygt

pump)

10/26/2017 TBD SWRCB-ELAP FEES 5,294.00 Cert number 2407 renewal 02/28/18

10/26/2017 TBD Western Water Constructors, Inc. 2,850.00DBF Valve 7 & 8 and Effluent pump box weir

replacement-retention payment

TOTAL 879,217.03

S:\ACCOUNTING\WARRANTLISTS\WarrantListsFY20172018.xlsx Page2of2

Consent Calendar Item 2B October 26, 2017

2B.2

DISTRICT BOARD Megan Clark

Rabi Elias

Russ Greenfield

Craig K. Murray

Judy Schriebman

DISTRICT ADMINISTRATION Mark R. Williams, General Manager Michael Cortez, District Engineer Mel Liebmann, Plant Manager Susan McGuire, Administrative Services Manager Greg Pease, Collection System/Safety Manager


Memo

Date: 10/11/2017

To: Mark R. Williams and District Board of Directors Members MW

From: Susan McGuire, CPA SM

Re: Capital Facilities Charge Accounting and Reporting

Background: California Government Code Section 66013 was substantially amended in 1998 that imposed more stringent accounting and reporting requirements for fees collected for sewer connection and capacity charges. Capacity charge is defined as a charge for facilities in existence at the time a charge is imposed or charges for new facilities to be constructed in the future that are of benefit to the person or property being charged.

The accounting requirements provide that the District deposit its Capital Facilities Charges (CFC) and related interest earned into a separate Connection Fees account and to account for those charges in a manner to avoid commingling with other monies of the District and to expend those charges only for the purposes for which the charges were collected. The law also requires that this information simply be made available to the public within 180 days after the end of the fiscal year.

Pursuant to the Districts Ordinance Code, Title 2, Chapter 1, the District charges a Capital Facilities Charge for each Equivalent Sewer Unit as outlined in Section 907 for new connections and for the additions or alterations of existing structures. The District identifies projects which expand existing capacity and allocates funding from the Capital Facilities Charge fund as part of the annual budget.

Attached for information only is a copy of the District's annual Revenue and Expenditure Report for the fiscal year ended June 30, 2017 and report of Capital Projects budgeted for FY 2016/17 that fully comply with the accounting and reporting provisions of Government Code Section 66013.

Consent Calendar Item 2C October 26, 2017

2C.1

Las Gallinas Valley Sanitary DistrictCapital Facilities Funded Project Detail

July 1, 2016 through June 30, 2017

Type Date Num Memo Source Name Amount Balance

12600-07 Secondary Plant Upgr (Secondary Plant Upgrades)Bill 07/01/2016 14217 Secondary Plant Upgrades AQUA Engineering, Inc 10,991.40 10,991.40

Bill 07/19/2016 Planning fees County planning consultation fees County of Marin, County Clerk 300.00 11,291.40

Bill 07/31/2016 14383 Secondary Treatment Upgrades AQUA Engineering, Inc 53,324.40 64,615.80

Bill 08/31/2016 14423 Secondary Plant Upgrades AQUA Engineering, Inc 76,064.60 140,680.40

Bill 10/31/2016 14496 Secondary Plant Upgrades (inv14496 10/31/16) AQUA Engineering, Inc 55,218.55 195,898.95

Bill 10/31/2016 14498 Secondary Plant Upgrades (imv 14498 10/31/16) AQUA Engineering, Inc 16,100.00 211,998.95

Bill 11/07/2016 14471 Secondary Plant Upgrades AQUA Engineering, Inc 42,451.00 254,449.95

Bill 11/24/2016 11281457 Secondary Treatment Upgrades Peer Review (thru 11/24/16) Brown and Caldwell 3,501.31 257,951.26


Bill 11/30/2016 14544 Secondary Plant Upgrades (imv 14544 11/30/16) AQUA Engineering, Inc 16,100.00 336,107.26

Bill 12/31/2016 17002 Secondary Plant Upgrades 30% Plan Review & Meeting Nute Engineering 1,297.75 337,405.01

Bill 12/31/2016 11283708 Secondary Treatment Upgrades Peer Review through 12/29/2016 Brown and Caldwell 9,599.26 347,004.27


TOTAL 350,056.27 350,056.27

Expenditure to date: 350,056.27

Transfers to date:

11/16/2016 (140,680.00)

2/8/2017 (206,324.00)

5/17/2017 (3,052.00)

(350,056.00)

Transfer amount 0.27

S:\ACCOUNTING\Audit\Audit 2016-17\Final workpapers\CFC Activity FY2017.xlsx


2C.2



Date Transaction Type Description of Activity Revenue Expenditure Balance

Connection Fee 631,677.6107/31/2016 Deposit Interest 72.78 631,750.39

08/15/2016 Deposit Deposit 2,532.15 634,282.54

08/31/2016 Deposit Interest 82.99 634,365.53

09/27/2016 Transfer Q4 2015-16 Projects 214,932.10 419,433.43


10/19/2016 Deposit Deposit 281.35 419,786.97


11/10/2016 Deposit Deposit 5,327.00 425,165.65




01/26/2017 Deposit Deposit 5,184.00 289,745.57

01/26/2017 Deposit Deposit 2,160.00 291,905.57




03/02/2017 Deposit Deposit 5,184.90 90,818.00





06/02/2017 Deposit Deposit 4,752.83 92,551.80

06/30/2017 Deposit Deposit 17,283.37 109,835.17


TOTAL 43,156.71 564,988.10 109,846.22



2C.3



Project No. Project DescriptionBudget

As Revised

Capital Facilities Charge Funding

Percentage of Project

Budget from CFC*

Expenditures2014/15

Expenditures 2015/16

Expenditures 2015/16

Expenditures as of Reporting

Period End Date Balance

12600-07 Secondary Plant Upgrades 34,564,698$ 665,705$ 1.93% 39,330$ 276,318$ 350,056$ 665,705$ 0$

*CFC Capital Facilities Charge



2C.4

X:\BOARD\Agenda\Agenda 2017\Agenda Packets 2017\10262017\Annual reimbursement report for staff and board.docx Page 1 of 1

Agenda Summary Report

To: Mark R. Williams, General Manager MW From: Susan McGuire, Administrative Services Manager SM Mtg. Date: October 26, 2017 Re: Annual Reimbursement Report for Staff and Board Members

BACKGROUND:

California Government Code Section 53065.5 requires that the District at least annually, disclose any reimbursement paid by the district within the immediately preceding fiscal year of at least one hundred dollars ($100) for each individual charge for services or product received. An individual charge includes, but is not limited to, one meal, lodging for one day, transportation, or a registration fee paid to any employee or member of the governing body of the district.

STAFF RECOMMENDATION:

The attached is a schedule by board member or staff person of the individual charges paid during the July 1, 2016 to June 30, 2017 fiscal year. It is being presented in conjunction with the annual comprehensive annual financial report as of June 30, 2017.

FISCAL IMPACT:

None.

PERSON TO BE NOTIFIED:

Not applicable.

Consent ______________ Staff/Consultant Reports ______________ Agenda Item ___________________ Date ___________________

2D

10/26/2017

2D.1

Las Gallinas Valley Sanitary District Annual Reimbursement Report

July 1, 2016 through June 30, 2017Date Memo Amount

Barcelona, Melissa10/27/2016 Barcelona; October dinner/meeting 10/27/16 35.00

01/18/2017 Barcelona; 1/19/17 Cloverdale dinner/presentation 35.00

02/13/2017 Barcelona; P3S Annual Conference 263.00

05/18/2017 Barcelona; May dinner/meeting 5/18/17 Guerneville 40.00

373.00$

Binder, Josh07/29/2016 Binder; lunch while attending training 17.00

08/01/2016 Binder; lunch while attending training 7.34

09/14/2016 Binder, September dinner/meeting 9/15/16 35.00

10/27/2016 Binder, October dinner/meeting 10/27/16 35.00

03/06/2017 Binder; Bozeman MT; 3/7-9/17; Secondary Treatment and Recycled Water Plant tour 697.40

03/06/2017 Binder; Bozeman, MT; 3/7-9/17; Plant tours 518.20

03/09/2017 Binder; breakfast 3/7/17; plant tour Montana 17.41

03/09/2017 Binder; checked bag to Montana 3/7/17 25.00

03/10/2017 Binder; breakfast in Montana; 3/8/17 4.95

03/10/2017 Binder; checked bag to Utah; plant tour 3/8/17 25.00

03/10/2017 Binder; Montana/Utah plant tours; lodging 3/7/17 134.68

03/13/2017 Binder; checked bag to CA; plant tour trip 3/8/17 25.00

04/03/2017 Binder; LCW training 3/30; lunch 18.00

05/18/2017 Binder; May dinner/meeting 5/18/17 Guerneville 40.00

1,599.98$

Buchholz, Robert07/08/2016 Buchholz: Regulatory Compliance Wkshp, San Leandro, CA 5/20/15 65.00

06/19/2017 Buchholz; Tri State Seminar; Las Vegas; 9/25-27/17 154.00

06/30/2017 Buchholz Tri State Seminar; Las Vegas 9/25-27/17 airfare 149.96

06/30/2017 Buchholz; Tri State Seminar; Las Vegas; 9/25-27/17; lodging 101.70

470.66$

Campbell, Chris09/14/2016 Campbell, September dinner/meeting 9/15/16 35.00

09/28/2016 Campbell; WEFTEC, New Orleans 9/24-28/16; lodging 1,519.08

09/28/2016 Campbell; WEFTEC, New Orleans 9/24-28/16; mileage 17.71

09/28/2016 Campbell; WEFTEC, New Orleans 9/24-28/16; per diem meals 417.00

09/28/2016 Campbell; WEFTEC, New Orleans 9/24-28/16; taxis between hotel and conf 25.40

10/27/2016 Campbell, October dinner/meeting 10/27/16 35.00

01/18/2017 Campbell; 1/19/17 Cloverdale dinner/presentation 35.00

03/06/2017 Campbell; Bozeman MT; 3/7-9/17; Secondary treatment and Recycled Water plant tour 697.40

03/06/2017 Campbell; Bozeman, MT; 3/7-9/17; Plant tours 518.20

03/09/2017 Campbell; Montana/Utah plant tours; per diem meals 148.00

03/10/2017 Campbell; Montana/Utah plant tours; lodging 3/7/17 134.68

04/10/2017 Campbell; Monterey, Santa Cruz WWTP tour; per diem meals 30.00

05/18/2017 Campbell; May dinner/meeting 5/18/17 Guerneville 40.00

3,652.47$

S:\ACCOUNTING\Audit\Audit 2016-17\Final workpapers\Conference and travel expenses.xlsx Page 1 of 72D.2



Cardenas, Manuel09/14/2016 Cardenas, September dinner/meeting 9/15/16 40.00

10/27/2016 Cardenas, September dinner/meeting 9/15/16 35.00

10/28/2016 Cardenas; Coll Syst Maint Grade 1 expenses 353.75

01/18/2017 Cardenas; 1/19/17 Cloverdale dinner/presentation 35.00

05/18/2017 Cardenas; May dinner/meeting 5/18/17 Guerneville 40.00

503.75$

Clark, Megan08/12/2016 Clark; CASA 08/10-12/2016 Monterey; Lodging 960.30

08/12/2016 Clark; CASA 08/10-12/2016 Monterey; Maid tip 15.00

08/12/2016 Clark; CASA 08/10-12/2016 Monterey; Meals 66.56

08/12/2016 Clark; CASA 08/10-12/2016 Monterey; Mileage 147.96

08/12/2016 Clark; CASA 08/10-12/2016 Monterey; Parking/Toll 68.50

11/14/2016 Clark; CASA; 1/17-20/17; Palm Springs; Reg fee 550.00

12/12/2016 Clark; CASA, Palm Springs; 1/17-20/17; lodging 205.80

01/20/2017 Clark; CASA Winter Conf; Palm Springs, 1/18-20/17; airfare 203.20

01/20/2017 Clark; CASA Winter Conf; Palm Springs, 1/18-20/17; lodging 411.60

01/20/2017 Clark; CASA Winter Conf; Palm Springs, 1/18-20/17; meals 89.19

01/20/2017 Clark; CASA Winter Conf; Palm Springs, 1/18-20/17; parking/transportation 68.00

02/16/2017 Clark; Participant fee - Public Policy Forum 275.00

02/27/2017 Clark; 2017 Annual Conference; San Diego 3/19-21/17 ($450 less 50% cancellation refund) 225.00

03/17/2017 Clark; Watereuse Int'l Conference registration 600.00

04/19/2017 Clark; CASA day w/ legislature; 4/19/17; mileage and parking 114.88

4,000.99$

Cortez, Mike12/22/2016 Cortez; parking in OAK for SMART/Silveira deposition 25.00

03/30/2017 Cortez; Monterey, Carmel plant tours; per diem breakfast, lunch 37.00

04/05/2017 Cortez; WEF Coll Systems 2017; airfare,hotel, car rental; Omaha, NE; 5/21-24/17; 828.30

04/26/2017 Cortez; membership WEF professional member and CA WEA 319.95

05/22/2017 Cortez; WEF seminar Omaha, NE; 5/21-24/17; lodging 751.57

05/22/2017 Cortez; WEF seminar; Omaha, NE; 5/21-24/17; baggage fee 25.00

05/24/2017 Cortez; WEF seminar Omaha, NE 5/21-24/17; parking 8.00

05/26/2017 Cortez; WEF seminar; Omaha, NE 5/21-24/17; gas for rental car 32.38

05/30/2017 Cortez; WEF seminar Omaha NE; 5/21-24/17; baggage fee 25.00

05/30/2017 Cortez; WEF seminar; Omaha, NE 5/21-24/17; parking 40.00

06/22/2017 Cortez; WEF Coll Sys 2017; Omaha, NE; 5/21-24/17; mileage and tolls 29.30

06/22/2017 Cortez; WEF Coll Sys 2017; Omaha, NE; 5/21-24/17; per diem meals 338.00

2,459.50$

Elias, Rabi08/12/2016 Elias; 2016 CASA; 08/10-12/16 Monterey; Bridge Toll 6.50

08/12/2016 Elias; 2016 CASA; 08/10-12/16 Monterey; Lodging 969.45

08/12/2016 Elias; 2016 CASA; 08/10-12/16 Monterey; Meals 107.88

08/12/2016 Elias; 2016 CASA; 08/10-12/16 Monterey; Mileage 147.96

11/07/2016 Elias; CASA; 1/17-20/17; Palm Springs; lodging 205.80




11/14/2016 Elias; CASA; 1/17-20/17; Palm Springs; Reg fee 550.00

01/20/2017 Elias; CASA Conf; Palm Springs; 1/18-20/17; airfare 196.20

01/20/2017 Elias; CASA Conf; Palm Springs; 1/18-20/17; lodging 411.60

01/20/2017 Elias; CASA Conf; Palm Springs; 1/18-20/17; meals 127.31

01/20/2017 Elias; CASA Conf; Palm Springs; 1/18-20/17; transportation 46.00

02/16/2017 Elias; Participatn fee - Public Policy Forum 275.00

03/17/2017 Elias; Watereuse Int'l Conf registration 650.00

03/22/2017 Elias; NBWRA annual conference; Sacramento 3/22/17 105.10

3,798.80$

Gill, Chris06/19/2017 Gill; Tri State Seminar; Las Vegas; 9/25-27/17 779.00

06/30/2017 Gill; Tri State Seminar; Las Vegas 9/25-27/17; airfare 173.96

06/30/2017 Gill; Tri State Seminar; Las Vegas; 9/25-27/17; lodging 101.70

1,054.66$

Golshani, Sahar08/04/2016 Golshani, ESL course, College of Marin Summer 2016 293.15

10/27/2016 Golshani; October dinner/meeting 10/27/16 35.00

01/16/2017 Golshani, ESL course, College of Marin Fall 2016 334.68

02/13/2017 Golshani; P3S 2017 Annual Conference 263.00

04/03/2017 Golshani; LCW training 3/30 ; lunch 18.00

05/15/2017 Golshani; WEFTEC 2017 Conference attendance 575.00

05/18/2017 Golshani; May dinner/meeting 5/18/17 Guerneville 40.00

06/08/2017 Golshani; ESL class reimb 370.26

1,929.09$

Greenfield, Russ07/01/2016 Greenfield; WESTCAS; Santa Fe; 6/22-24-16; Car rental, tolls 585.04

07/01/2016 Greenfield; WESTCAS; Santa Fe; 6/22-24-16; Lodging 899.40

07/01/2016 Greenfield; WESTCAS; Santa Fe; 6/22-24-16; Meals 297.72

08/12/2016 Greenfield; 2016 CASA; 08/10-12/16 Monterey; Bridge toll 6.50

08/12/2016 Greenfield; 2016 CASA; 08/10-12/16 Monterey; Lodging 900.96

08/12/2016 Greenfield; 2016 CASA; 08/10-12/16 Monterey; Meals 115.91

08/12/2016 Greenfield; 2016 CASA; 08/10-12/16 Monterey; Mileage 146.88

11/07/2016 Greenfield; CASA; 1/17-20/17; Palm Springs; lodging 205.80

11/14/2016 Greenfield; CASA; 1/17-20/17; Palm Springs; Reg fee 550.00

01/20/2017 Greenfield; CASA Conf; Palm Springs; 1/18-20/17; lodging 411.60

01/20/2017 Greenfield; CASA Conf; Palm Springs; 1/18-20/17; meals 142.31

01/20/2017 Greenfield; CASA Conf; Palm Springs; 1/18-20/17; mileage 568.17

01/20/2017 Greenfield; CASA Conf; Palm Springs; 1/18-20/17; toll 5.00

4,835.29$

Huang, Irene09/28/2016 Huang; WEFTEC; New Orleans; 9/24-28/16; lodging 1,519.08

09/28/2016 Huang; WEFTEC; New Orleans; 9/24-28/16; meals 417.00

09/28/2016 Huang; WEFTEC; New Orleans; 9/24-28/16; taxi transporation 109.70




01/01/2017 Huang; PE Exam and Study materials 4,208.53

04/03/2017 Huang;LCW training 3/30 18.00

04/10/2017 Huang; Monterey, Santa Cruz plant tour; per diem meals 30.00

04/20/2017 Huang; WEFTEC Chicago 9/30-10/4/17; registration fee 725.00

05/18/2017 Huang; May dinner/meeting 5/18/17 Guerneville 40.00

7,067.31$

Kempf, Kristina09/09/2016 Kempf; LCW HR training 9/7/16 11.88

09/16/2016 Kempf, LCW HR Training; Leaves;9/7/16 mileage reimb 28.48

10/14/2016 Kempf; LCW Training; FLSA Compliance; October 2016 250.00

10/18/2016 Kempf, LCW Training FLSA compliance; 10/18/16 mileage reimb 38.22

10/19/2016 Kempf; LCW training 10/18/16; lunch 8.68

06/02/2017 Kempf; CalPERS Educational Forum; Rancho Mirage, CA; 10/22-24/17 350.00

06/23/2017 Kempf; LAIF Enterprise Funding seminar; 8/23/14; Sacramento 370.00

1,057.26$

Lerch, Teresa07/22/2016 Lerch; Board Secretary Cert Program; 11/14-16/16 Monterey, CA 1,015.00

11/14/2016 Lerch; Bd Secretary Conf; Monterey; gas for rental car 17.67

11/18/2016 Lerch; Bd Secretary Conf; Monterey 11/12-17/16; rental car 333.92

11/21/2016 Lerch; Bd Secretary Conf; Monterey; 11/12-17/16; lodging 752.96

2,119.55$

Liebmann, Mel07/05/2016 Liebmann; BioGas Conf; San Diego; Reg fee 699.00

08/08/2016 Liebmann; BioGas Conf; San Diego 10/9-12/16 204.96

09/23/2016 Liebmann; People Skills Seminar 199.00

10/11/2016 Liebmann; BioGas Conf; San Diego; 10/10-12/16; Uber transportation 35.20

10/12/2016 Liebmann; Renewable Waste Conf; San Diego 10/9-12/16 Meals per diem 171.00

10/13/2016 Liebmann; BioGas Conf; San Diego; 10/10-12/16; Uber transportation 26.33

10/14/2016 Liebmann; BioGas Conf; San Diego; 10/10-12/16; lodging 639.00

10/14/2016 Liebmann; BioGas Conf; San Diego; 10/10-12/16; parking 48.00

10/27/2016 Liebmann; October dinner/meeting 10/27/16 35.00

12/08/2016 Liebmann; Skillpath Seminar 12/6/16; lunch 8.92

03/06/2017 Liebman; Bozeman, MT; 3/7-9/17; Plant tours 518.20

03/06/2017 Liebmann, Online registration fee for hotel rooms at DoubleTree 14.99

03/06/2017 Liebmann; Bozeman MT; 3/7-9/17; Secondary Treatment and Recycled Water Upgrade 697.40

03/06/2017 Liebmann; Utah, Montana Plant Tours 3/7-9/17; lodging 236.35

03/06/2017 Liebmann; Utah, Montana Plant Tours ... 236.35

03/06/2017 Liebmann; Utah, Montana Plant Tours ... 236.35

03/09/2017 Liebmann; Montana/Utah plant tours; 03/07-09/17; per diem meals 148.00

03/09/2017 Liebmann; Montana/Utah plant tours; 03/07-09/17; transportation 11.92

03/10/2017 Liebmann; Montana/Utah plant tours; lodging 3/7/17 134.68

03/10/2017 Liebmann; Montana/Utah plant tours; parking SFO 75.00

04/06/2017 Liebmann; Monterey plant tour; breakfast lunch per diem 37.00

05/18/2017 Liebmann; May dinner/meeting 5/18/17 Guerneville 40.00




05/26/2017 Liebmann; lunch at LCW training 5/24/17 9.50

06/21/2017 Liebmann; parking for SWRCB meeting re: Secondary Treatment Upgrade project 8.00

4,470.15$

Loveless, Ralph09/14/2016 Loveless, September dinner/meeting 9/15/16 40.00

10/27/2016 Loveless;October dinner/meeting 10/27/16 35.00

05/03/2017 Loveless; Conf Chicago 9/30-10/4/17; reg fee 575.00

650.00$

McGuire, Susan08/31/2016 McGuire; 2016 LAIF Conf Reg 10/25/16 125.00

09/23/2016 McGuire; Audit webcast; 9/29/16 79.20

10/27/2016 McGuire; LAIF Conference 10/25/16; parking 20.00

11/04/2016 McGuire; CalPELRA 2016 Annual Conf; Monterey, CA; 11/1-4/16 37.00

11/07/2016 McGuire; CalPERLA Conf; 11/1-3/16; lodging 842.73

11/14/2016 McGuire; Current Issues in Debt Mgmt training 60.00

01/03/2017 McGuire; GFOA Annual Conf; Denver, CO 5/21-24/17 Reg fee 380.00

01/03/2017 McGuire; NCCIPMA-HR, HR Conference, Santa Rosa, CA 3/2-3/3/17 399.00

01/17/2017 McGuire; GFOA Conf; 5/21-24/17; Denver, CO 248.90

02/08/2017 McGuire; Class registration - Effective Note Disclosure: Avoiding the Pitfalls 2/8/17 85.00

02/24/2017 McGuire; LCW training; lunch 2/22/17 11.31

03/09/2017 McGuire; webinar: Public Records on Private Accounts 50.00

04/03/2017 McGuire; LCW training 3/30; lunch 18.00

05/22/2017 McGuire; parking for Franchisors Group meeting in San Rafael; 5/18/17 4.50

05/24/2017 McGuire; GFOA Conf Denver, CO 5/21-24/17; per diem meals 189.00

05/24/2017 McGuire; GFOA Conf Denver, CO 5/21-24/17; transportation costs 226.92

05/26/2017 McGuire; GFOA conference Denver, CO; 5/21-24/17; lodging 1,028.16

06/08/2017 McGuire; annual conference; 12/4-12/8/17 670.00

4,474.72$

Murray, Craig K.11/25/2016 Murray; CASA; 1/17-20/17; Palm Springs; Reg fee 625.00

03/01/2017 Murray; CASA Washington DC; 2/27/31/17; airfare 523.14

03/01/2017 Murray; CASA Washington DC; 2/27/31/17; lodging 1,082.04

03/01/2017 Murray; CASA Washington DC; 2/27/31/17; meals 155.78

03/01/2017 Murray; CASA Washington DC; 2/27/31/17; transportation 82.00

03/08/2017 Murray; Right of Way & Legal Strategis for Successful Project Delivery; 3/8/17 37.38

04/05/2017 Murray; Wateruse Int'l Conference registration 600.00

3,105.34$

Pease, Greg07/08/2016 Pease: Regulatory Compliance Wkshp, San Leandro, CA 5/20/15 65.00

10/27/2016 Pease, October dinner/meeting 10/27/16 35.00

12/31/2016 Pease, CWEA Cert test reimb Grade IV 200.00

04/03/2017 Pease; LCW training lunch 3/30/17 10.14

05/26/2017 Pease; lunch at LCW training 5/24/17 9.51




06/19/2017 Pease; Tri State Seminar; Las Vegas; 9/25-27/17 154.00

06/30/2017 Pease; Tri State Seminar; Las Vegas 9/25-27/17 airfareFalse200 - Collection System 149.96

06/30/2017 Pease; Tri State Seminar; Las Vegas; 9/25-27/17; lodging 101.70

725.31$

Selstrom, Joe08/01/2016 Selstrom; CWEA CA Grades IV and V Wastewater Operator Cert & Math Review 750.00

08/08/2016 Selstrom, Binder; webinar training for Antero Maint. database 200.00

950.00$

Schriebman, Judy02/13/2017 Schriebman; 2017 Annual Conference; San Diego 3/19-21/17 450.00

02/16/2017 Shcriebman; Participant fee - Public Policy Forum 275.00

03/17/2017 Schriebman; Wateruse Int'l Conference registration 650.00

03/21/2017 Schriebman; WateReuse; San Diego 3/19-21/17; a/p transfers 44.00

03/21/2017 Schriebman; WateReuse; San Diego 3/19-21/17; Airfare 202.40

03/21/2017 Schriebman; WateReuse; San Diego 3/19-21/17; lodging 507.12

03/21/2017 Schriebman; WateReuse; San Diego 3/19-21/17; per diem meals 44.00

04/19/2017 Schreibman; CASA Day w/ Legislature; Sacramento 4/19/17 106.08

06/09/2017 Schriebman, Reimb for overpayment of mileage for CASA reimb 4/19/17 (4.20)

2,274.40$

Williams, Mark08/12/2016 Williams; 2016 CASA; 08/10-12/16 Monterey, CA; meals 185.00

08/12/2016 Williams; 2016 CASA; 08/10-12/16 Monterey, CA; parking 17.00

08/15/2016 Williams; CASA 2016 Monterey; 8/9-12/16; lodging 1,008.60

09/28/2016 Williams; WEFTEC New Orleans; 9/24-28/16; airfare 457.20

09/28/2016 Williams; WEFTEC New Orleans; 9/24-28/16; baggage fees 50.00

09/28/2016 Williams; WEFTEC New Orleans; 9/24-28/16; per diem meals 417.00

09/28/2016 Williams; WEFTEC New Orleans; 9/24-28/16; Sacramento parking 70.00

09/28/2016 Williams; WEFTEC New Orleans; 9/24-28/16; taxis 72.00

10/03/2016 Williams; WEFTEC; New Orleans, LA; 9/23-29/16 1,369.08

11/07/2016 Williams; CASA; 1/17-20/17; Palm Springs; lodging 205.80

11/09/2016 Williams; GGB toll CSRMA meeting 6.50

11/10/2016 Williams; CSRMA meeting; San Francisco 11/09/16 28.00

11/14/2016 Williams; CASA; 1/17-20/17; Palm Springs; CASA Reg fee 550.00

12/22/2016 Williams; parking in OAK for SMART/Silveira deposition 12/20/16 20.00

01/20/2017 Williams; CASA conf; Palm Springs; 1/18-20/17; per diem meals 175.00

01/21/2017 Williams; CASA Palm Springs, CA ; 1/16-21/17; rental car 423.76

01/23/2017 Williams; CASA Palm Springs; 1/17-20/17; gas 22.00

01/23/2017 Williams; CASA Palm Springs; 1/17-20/17; lodging 411.60

01/23/2017 Williams; CASA Palm Springs; gas 20.00

01/23/2017 Williams; CASA Palm Springs; gas 16.00

02/24/2017 Williams; LCW training; lunch 2/22/17 11.31

02/27/2017 Williams; CSRMA Executive Board Mtg; San Diego 3/12-14/17 262.88

03/06/2017 Williams; 11th IWA Intl Conf on Water Relcamation and Reuse; Long Beach; 7/22-27/17 650.00

03/13/2017 Williams; CSRMA EB meeting; Carlsbad, CA; lunch 3/12/17 29.73




03/14/2017 Williams; San Diego; CSRMA Executive Board Meeting; 3/12-14/17 184.25

03/16/2017 Williams; CSRMA EB mtg; Carlsbad, CA; gas for rental car 4.50

03/30/2017 Williams; Monterey, Carmel plant tours; per diem breakfast, lunch 37.00

03/31/2017 Williams, Reimbursement for travel expenses for Executive Board meeting in San Diego, March ... (511.36)

04/03/2017 Williams; LCW training lunch 18.00

04/21/2017 Williams; Conference; Chicago 9/30-10/4/17; reg fee 575.00

04/25/2017 Williams; conference; Chicago 9/30-10/4/17; reg fee 229.00

04/26/2017 Williams; WEFTEC 9/30-10/4/17; Chicago; travel insurance 21.00

04/27/2017 Williams; WEFTEC 9/30-10/4/17; Chicago; airfare 288.40

05/26/2017 Williams; lunch during LCW training day 12.77

06/21/2017 Williams; SF Bay RWQCB meeting ; bridge toll 5.00

7,342.02$


Resolution No. 2017-2107

RESOLUTION No 2017-2107

A RESOLUTION ACCEPTING THE SEWER MAIN REHABILITATION 2016

FOR

LAS GALLINAS VALLEY SANITARY DISTRICT WHEREAS, Pacific Trenchless, Inc., of Oakland, California, executed a contract on August 15, 2016 in the amount of $2,210,988.33 to complete Sewer Main Rehabilitation 2016 project, Job No. 16200-01, scope defined in Contract Documents and Specifications dated June 2016 prepared by District staff, for District ownership and maintenance;

WHEREAS, the District has authorized change orders in the total amount of $188,101.42, for a total final project cost of $2,399,089.75; and WHEREAS, Michael P. Cortez, District Engineer for the Las Gallinas Valley Sanitary District by a Notice of Completion dated October 26, 2017, a copy of which is attached hereto as Exhibit A, has acknowledged that the aforementioned improvements have been installed, tested by the District, and found to be acceptable to the District, for District ownership and maintenance. NOW, THEREFORE, the Board of Directors of the Las Gallinas Valley Sanitary District herein approves the Notice of Acceptance of Completion for recordation with the Marin County Recorder.

* * * * * * * * * * * *

I hereby certify that the forgoing is a full, true, and correct copy of a resolution duly and regularly passed and adopted by the Sanitary Board of the Las Gallinas Valley Sanitary District, Marin County, California, at a meeting thereof held on the 26h day of October 2017, by the following vote of the members thereof: AYES, and in favor thereof, Members: NOES, Members: ABSTAIN, Members: ABSENT, Members:

________________________________ Teresa Lerch, District Secretary Las Gallinas Valley Sanitary District APPROVED: (seal) _____________________________________ Russell Greenfield, President Board of Directors

Consent Calendar 2E October 26, 2017

2E.1

Resolution No. 2017-2107

Exhibit A

Notice of Acceptance of Completion SEWER MAIN REHABILITATION 2016


2E.2

(CONTINUED NEXT PAGE) R:\PROJECTS\16000 Projects\16200-01 Sewer Main Rehabilitation 2016\4 - Project Closure\16200-01 Notice of Acceptance of Completion - Sewer Main Rehabilitation 2016.doc

Recorded at the Request of: Las Gallinas Valley Sanitary District When Recorded Mail to: Las Gallinas Valley Sanitary District 300 Smith Ranch Road San Rafael, CA 94903 Space above this Line for Recorder's Use

NOTICE OF ACCEPTANCE OF COMPLETION

LAS GALLINAS VALLEY SANITARY DISTRICT MARIN COUNTY, CALIFORNIA

SEWER MAIN REHABILITATION 2016

NOTICE IS HEREBY GIVEN, Pursuant to Section 3093 of the Civil Code of the State of California, that Michael P. Cortez, District Engineer for the Las Gallinas Valley Sanitary District, Marin County, California, on the 26th day of October 2017, did file with the Secretary of said District a Statement of Completion of the following described work, the SEWER MAIN REHABILITATION 2016 project, Job No. 16200-01, the contract for doing which was awarded to Pacific Trenchless, Inc., of Oakland, California, and entered into on August 15, 2016. A copy of said Statement of Completion is attached hereto and incorporated by reference herein as Attachment 1. That said work and improvements are public improvements owned and held by said District for the benefit of the public, and were actually completed on 13th day of September, 2017. Acceptance of completion of said work was ordered by the District Board on October 26, 2017 and the name of the surety on the contractors Faithful Performance Bond and Payment Bond for said project is Fidelity and Deposit Company of Maryland. That said work and improvements consisted of the performing of all work and furnishing of all labor, materials, equipment and all utility and transportation services required for the installation of the SEWER MAIN REHABILITATION 2016 project, all as more particularly described in the plans and specifications approved by the Board of Directors of said District on June 9, 2016. The site of the construction and improvements was in and around 300 Smith Ranch Road, San Rafael, CA 94903. OWNER: Las Gallinas Valley Sanitary District

300 Smith Ranch Road San Rafael, CA 94903

VERIFICATION I, the undersigned, declare that I am the General Manager and duly authorized representative for the Las Gallinas Valley Sanitary District, Marin County, California, and that I have read the foregoing notice, know its contents, and that the facts therein stated are true to the best of my knowledge and belief.


2E.3

R:\PROJECTS\16000 Projects\16200-01 Sewer Main Rehabilitation 2016\4 - Project Closure\16200-01 Notice of Acceptance of Completion - Sewer Main Rehabilitation 2016.doc

I certify (or declare) under penalty of perjury that the forgoing is true and correct. Executed at San Rafael, California, this __________________________ day of October 2017. LAS GALLINAS VALLEY SANITARY DISTRICT ________________________________ Mark R. Williams, General Manager STATE OF CALIFORNIA) ) ss. COUNTY OF MARIN ) On ___________________, 2017, before me, Teresa Lerch, Notary Public, personally appeared Mark R. Williams, who proved to me on the basis of satisfactory evidence to the be the person whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his authorized capacity, and that by his signature on the instrument the person, or the entity upon behalf of which the person acted, executed the instrument. I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct. WITNESS my hand and official seal. Signature: ___________________________ Notary Public (Seal)


2E.4

DISTRICT BOARD Rabi Elias

Megan Clark

Russ Greenfield

Craig K. Murray

Judy Schriebman

DISTRICT ADMINISTRATION Mark R. Williams, General Manager Michael Cortez, District Engineer Mel Liebmann, Plant Manager Greg Pease, Collection System/Safety Manager Susan McGuire, Administrative Services Manager

300 Smith Ranch Road San Rafael, CA 94903 415.472-1734 Fax 415.499-7715 WWW.LGVSD.ORG

ATTACHMENT 1

STATEMENT OF COMPLETION

SEWER MAIN REHABILITATION 2016 (JOB NO. 16200-01)

I, Michael P. Cortez, District Engineer, for the Las Gallinas Valley Sanitary District, Marin County, California, do hereby certify that work and improvements described in the contract, which was entered into by and between Las Gallinas Valley Sanitary District and Pacific Trenchless, Inc., of Oakland, California, dated August 15, 2016, was completed to my satisfaction on September 13, 2017.

That said work and improvements are more particularly described in the Contract Documents dated June 2016, prepared by District staff, approved by the Sanitary Board of said District, and advertised for public bidding on June 9, 2016.

I understand that neither the determination of completeness of the work, nor acceptance of the work by the District, shall operate to bar claims against the Contractor under the terms of the guarantee provisions of the Contract Documents. Dated: October 26, 2017 By: ________________________________ Michael P. Cortez, PE District Engineer R:\PROJECTS\16000 Projects\16200-01 Sewer Main Rehabilitation 2016\4 - Project Closure\16200-01 Statement of Acceptance of Completion - Sewer Main Rehabilitation 2016.docx


2E.5

X:\BOARD\Agenda\Agenda 2017\Agenda Packets 2017\10262017\Agenda Item -Item 3.docx

10/26/2017

BOARD AGENDA ITEM

Agenda Item 3 Separate Item to be distributed at Board Meeting Separate Item to be distributed prior to Board Meeting Verbal Report Presentation

Draft

Page 1 of 4

October 6, 2017

To the Board of DirectorsLas Gallinas Valley Sanitary DistrictSan Rafael, California

We have audited the financial statements of Las Gallinas Valley Sanitary District as of and for the year ended June 30, 2017, and have issued our report thereon dated October 6, 2017. Professional standards require that we advise you of the following matters relating to our audit.

Our Responsibility in Relation to the Financial Statement Audit

As communicated in our engagement letter dated May 21, 2017, our responsibility, as described by professional standards, is to form and express an opinion(s) about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of Las Gallinas Valley Sanitary District solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.

Planned Scope and Timing of the Audit

We conducted our audit consistent with the planned scope and timing we previously communicated to you.

Compliance with All Ethics Requirements Regarding Independence

The engagement team, others in our firm, as appropriate, our firm, and our network firms have complied with all relevant ethical requirements regarding independence.

Agenda Item 4 October 27, 2017

4.1

Draft

Page 2 of 4

Qualitative Aspects of the Entitys Significant Accounting Practices

Significant Accounting Policies

Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by Las Gallinas Valley Sanitary District is included in Note 2to the financial statements. There have been no initial selection of accounting policies and no changes in significant accounting policies or their application during 2017. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.

Significant Accounting Estimates

Accounting estimates are an integral part of the financial statements prepared by management and are based on managements current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from managements current judgments.

The most sensitive accounting estimates affecting the financial statements are:

Managements estimate of the net pension liability is based on actuarial assumptions and GASB Statement No. 68, Accounting and Financial Reporting for Pensions An Amendment of GASB Statement 27. We evaluated the key factors and assumptions used to develop the estimate of the net pension liability and determined that it is reasonable in relation to the basic financial statements taken as a whole.

Managements estimate of the net Other Post-Employment Benefits (OPEB) obligation is based on actuarial assumptions and GASB Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions. We evaluated the key factors and assumptions used to develop the net OPEB obligation and determined that it is reasonable in relation to the basic financial statements taken as a whole.

Managements estimate of the depreciation expense is based on the District capitalization policy, judgment about which items represent routine maintenance and repairs, as well as the estimated useful lives of underlying assets. We evaluated the key factors and assumptions used to develop the estimate of the depreciation expense and determined that it is reasonable in relation to the basic financial statements taken as a whole.


4.2

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Financial Statement Disclosures

Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting Las Gallinas Valley Sanitary Districts financial statements relate to:

The Defined Benefit Pension Plan disclosure in Note 11 to the financial statements, including disclosures regarding deferred inflows, deferred outflows, net pension liability, and pension expense.

Note 12 to the financial statements regarding Other Post-Employment Benefits (OPEB), which describes the Districts postretirement benefit policies.

Commitments for ongoing projects found in Note 10 to the financial statements describing expected future expenses.

The 2017 Revenue Bond disclosure found in Note 8E to the financial statements. This includes important information regarding bond provisions.

Significant Difficulties Encountered during the Audit

We encountered no significant difficulties in dealing with management relating to the performance of the audit.

Uncorrected and Corrected Misstatements

For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole. The attached proposed journal entry report (Attachment A) summarizes uncorrected financial statement misstatements whose effects in the current and prior periods, as determined by management, are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.

In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. None of the misstatements identified by us as a result of our audit procedures and corrected by management (Attachment B) were material, either individually or in the aggregate, to the financial statements taken as a whole

Disagreements with Management

For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to Las Gallinas Valley Sanitary Districts financial statements or the auditors report. No such disagreements arose during the course of the audit.


4.3

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Representations Requested from Management We have requested certain written representations from management, which are included in the attached letter dated October 6, 2017 (Attachment C). Managements Consultations with Other Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters. Other Significant Matters, Findings, or Issues In the normal course of our professional association with Las Gallinas Valley Sanitary District, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as Las Gallinas Valley Sanitary Districts auditors. Other Information in Documents Containing Audited Financial Statements Pursuant to professional standards, our responsibility as auditors for other information in documents containing Las Gallinas Valley Sanitary Districts audited financial statements does not extend beyond the financial information identified in the audit report, and we are not required to perform any procedures to corroborate such other information. However, in accordance with such standards, we have applied certain limited procedures, including inquiring of management about the methods of preparing the information and comparing the information for consistency with managements responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. Additionally, we read the information and considered whether such information, or the manner of its presentation, was materially inconsistent with its presentation in the financial statements. Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements. This report is intended solely for the information and use of the Board of Directors and management of Las Gallinas Valley Sanitary District and is not intended to be and should not be used by anyone other than these specified parties. CROPPER ACCOUNTANCY CORPORATION Walnut Creek, California


4.4

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10/13/20171:40 PM

Client: SD - Las Gallinas Valley Sanitary DistrictEngagement: SD - Las Gallinas Valley Sanitary DistrictPeriod Ending: 6/30/2017Trial Balance: TB 00 - Trial BalanceWorkpaper: TB 03 - Proposed Journal Entries Report

Account Description W/P Ref Debit Credit

G 01

2400.2363 General and Administrative:2363 -+ Permits and Fees 1,084.085055 Prepaid Expenses 1,084.08

Total 1,084.08 1,084.08

TB 03.1

2400.CAC FMV adjustment 62,553.755299 Investment - LAIF - #34181 62,553.75

Total 62,553.75 62,553.75

E 01 & O 01

5147 Accounts Receivable - Other 7,386.756182 Deferred Connection Fees 7,386.75

Total 7,386.75 7,386.75

Total Proposed Journal Entries 71,024.58 71,024.58

Total All Journal Entries 71,024.58 71,024.58

To reverse gross up of balance sheet

Proposed Journal Entries

Proposed Journal Entries JE # 3

To true-up prepaid permit fee to BAAQMD


FMV adjustment on LAIF


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4.5

katyText BoxAttachment A

Draft

10/13/20171:40 PM

Client: SD - Las Gallinas Valley Sanitary DistrictEngagement: SD - Las Gallinas Valley Sanitary DistrictTrial Balance: TB 00 - Trial BalanceWorkpaper: TB 02 - Adjusting Journal Entries Report

Account Description W/P Ref Debit Credit

Adjusting Journal Entries JE # 1 E 01

5141 User Charge Accts Recvb 3,566.295147 Accounts Receivable - Other 3,566.29

Total 3,566.29 3,566.29

Adjusting Journal Entries JE # 2 N 01 pg7

5160 Deferred Outflow of Resources - Pension 44,331.006665 Deferred Inflows of Resources 44,331.00

Total 44,331.00 44,331.00

Reclass of accounts receivable

To reclass deferred inflows and outflows to agree to actuarial report

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4.6

katyText BoxAttachment B

Draft

Page 1 of 6

October 6, 2017

Cropper Accountancy Corporation2700 Ygnacio Valley Road, #270Walnut Creek, CA 94598

Dear John:

This representation letter is provided in connection with your audit of the financial statements of Las Gallinas Valley Sanitary District as of June 30, 2017 and for the year then ended, and the related notes to the financial statements, for the purpose of expressing opinions on whether the basic financial statements present fairly, in all material respects, the financial position, results of operations, and cash flows, where applicable, of the various opinion units of Las Gallinas Valley Sanitary District in accordance with accounting principles generally accepted for governments in the United States of America (U.S. GAAP).

Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement.

We confirm that, to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves as of October 6, 2017:

Financial Statements

We have fulfilled our responsibilities, as set out in the terms of the audit engagement dated May 21, 2017, for the preparation and fair presentation of the financial statements of the various opinion units referred to above in accordance with U.S. GAAP.

We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud.

We acknowledge our responsibility for compliance with the laws, regulations, and provisions of contracts and grant agreements.

We have reviewed, approved, and taken responsibility for the financial statements and related notes.

We have a process to track the status of audit findings and recommendations.


4.7

katyText BoxAttachment C

Draft

Page 2 of 6

We have identified and communicated to you all previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented.

Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.

Related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of U.S. GAAP.

All events subsequent to the date of the financial statements and for which U.S. GAAP requires adjustment or disclosure have been adjusted or disclosed.

The effects of uncorrected misstatements summarized in the attached schedule8 and aggregated by you during the current engagement are immaterial, both individually and in the aggregate, to the applicable opinion units and to the financial statements as a whole.

The effects of all known actual or possible litigation and claims have been accounted for and disclosed in accordance with U.S. GAAP.

All component units, as well as joint ventures with an equity interest, are included and other joint ventures and related organizations are properly disclosed.

All funds and activities are properly classified.

All funds that meet the quantitative criteria in GASB Statement No. 34, Basic Financial Statementsand Management's Discussion and Analysisfor State and Local Governments,GASB Statement No. 37, Basic Financial Statementsand Management's Discussion and Analysisfor State and Local Governments: Omnibus as amended, and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities, for presentation as major are identified and presented as such and all other funds that are presented as major are considered important to financial statement users.

All components of net position, nonspendable fund balance, and restricted, committed, assigned, and unassigned fund balance are properly classified and, if applicable, approved.

Our policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position/fund balance are available is appropriately disclosed and net position/fund balance is properly recognized under the policy.

All revenues within the statement of activities have been properly classified as program revenues, general revenues, contributions to term or permanent endowments, or contributions to permanent fund principal.

All expenses have been properly classified in or allocated to functions and programs in the statement of activities, and allocations, if any, have been made on a reasonable basis.

All interfund and intra-entity transactions and balances have been properly classified and reported.

Special items and extraordinary items have been properly classified and reported.

Deposit and investment risks have been properly and fully disclosed.


4.8

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Capital assets, including infrastructure assets, are properly capitalized, reported, and if applicable, depreciated.

All required supplementary information is measured and presented within the prescribed guidelines.

With regard to investments and other instruments reported at fair value:

The underlying assumptions are reasonable and they appropriately reflect managements intent and ability to carry out its stated courses of action.

The measurement methods and related assumptions used in determining fair value are appropriate in the circumstances and have been consistently applied.

The disclosures related to fair values are complete, adequate, and in accordance with U.S. GAAP.

There are no subsequent events that require adjustments to the fair value measurements and disclosures included in the financial statements.

Information Provided

We have provided you with:

Access to all information, of which we are aware that is relevant to the preparation and fair presentation of the financial statements of the various opinion units referred to above, such as records, documentation, meeting minutes, and other matters;

Additional information that you have requested from us for the purpose of the audit; and

Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.

All transactions have been recorded in the accounting records and are reflected in the financial statements.

We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.

We have no knowledge of any fraud or suspected fraud that affects the entity and involves:

Management;

Employees who have significant roles in internal control; or

Others where the fraud could have a material effect on the financial statements.

We have no knowledge of any allegations of fraud, or suspected fraud, affecting the entitys financial statements communicated by employees, former employees, vendors, regulators, or others.

We are not aware of any pending or threatened litigation, claims, and assessments whose effects should be considered when preparing the financial statements and we have not consulted legal counsel concerning litigation, claims, or assessments.

We have disclosed to you the identity of the entitys related parties and all the related party relationships and transactions of which we are aware.


4.9

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There have been no communications from regulatory agencies concerning noncompliance with or deficiencies in accounting, internal control, or financial reporting practices.

Las Gallinas Valley Sanitary District has no plans or intentions that may materially affect the carrying value or classification of assets and liabilities.

We have disclosed to you all guarantees, whether written or oral, under which Las Gallinas Valley Sanitary District is contingently liable.

We have disclosed to you all nonexchange financial guarantees, under which we are obligated and have declared liabilities and disclosed properly in accordance with GASB Statement No. 70, Accounting and Financial Reporting for Nonexchange Financial Guarantees, for those guarantees where it is more likely than not that the entity will make a payment on any guarantee.

For nonexchange financial guarantees where we have declared liabilities, the amount of the liability recognized is the discounted present value of the best estimate of the future outflows expected to be incurred as a result of the guarantee. Where there was no best estimate but a range of estimated future outflows has been established, we have recognized the minimum amount within the range.

We have disclosed to you all significant estimates and material concentrations known to management that are required to be disclosed in accordance with GASB Statement No. 62 (GASB-62), Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements. Significant estimates are estimates at the balance sheet date that could change materially within the next year. Concentrations refer to volumes of business, revenues, available sources of supply, or markets or geographic areas for which events could occur that would significantly disrupt normal finances within the next year.

We have identified and disclosed to you the laws, regulations, and provisions of contracts and grant agreements that could have a direct and material effect on financial statement amounts, including legal and contractual provisions for reporting specific activities in separate funds.

There are no:

Violations or possible violations of laws or regulations, or provisions of contracts or grant agreements whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency, including applicable budget laws and regulations.

Unasserted claims or assessments that our lawyer has advised are probable of assertion and must be disclosed in accordance with GASB-62.

Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by GASB-62

Continuing disclosure consent decree agreements or filings with the Securities and Exchange Commission and we have filed updates on a timely basis in accordance with the agreements (Rule 240, 15c2-12).

Las Gallinas Valley Sanitary District has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset or future revenue been pledged as collateral, except as disclosed to you.

We have complied with all aspects of grant agreements and other contractual agreements that would have a material effect on the financial statements in the event of noncompliance.


4.10

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We believe that the actuarial assumptions and methods used to measure pension and other postemployment benefit liabilities and costs for financial accounting purposes are appropriate in the circumstances.

Supplementary Information in Relation to the Financial Statements as a Whole

With respect to the Budgetary Comparison Schedule and related notes (supplementary information) accompanying the financial statements:

a. We acknowledge our responsibility for the presentation of the supplementary information in accordance with accounting principles generally accepted in the United States of America.

b. We believe the supplementary information, including its form and content, is fairly presented in accordance with accounting principles generally accepted in the United States of America..

c. The methods of measurement or presentation have not [have] changed from those used in the prior period.

d. We believe the significant assumptions or interpretations underlying the measurement or presentation of the supplementary information, and the basis for our assumptions and interpretations, are reasonable and appropriate in the circumstances.

e. When the supplementary information is not presented with the audited financial statements, management will make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by the entity of the supplementary information and the auditors report thereon.

f. We acknowledge our responsibility to include the auditors report on the supplementary information in any document containing the supplementary information and that indicates the auditor reported on such supplementary information.

g. We acknowledge our responsibility to present the supplementary information with the audited financial statements or, if the supplementary information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by the entity of the supplementary information and the auditors report thereon.

Required Supplementary Information

With respect to the Schedule of Districts Proportionate Share of the Net Pension Liability, Schedule of Contributions, and Other Post-Employments Benefits Schedule of Funding Progress CERBT (required supplementary information) accompanying the financial statements:

a. We acknowledge our responsibility for the presentation of the required supplementary information in accordance with GASB 68.

b. We believe the required supplementary information] including its form and content, is measured and fairly presented in accordance with GASB 68.

c. The methods of measurement or presentation have not changed from those used in the prior period.


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d. We believe the significant assumptions or interpretations underlying the measurement or presentation of the required supplementary information, and the basis for our assumptions and interpretations, are reasonable and appropriate in the circumstances.

Mark Williams, General Manager

Susan McGuire, Administrative Services Manager


4.12

San Rafael, California

Comprehensive Annual Financial Report Fiscal Years Ended June 30, 2017 and 2016


4.13

Las Gallinas Valley Sanitary District

Primary clarifier sludge pump facilities


4.14

San Rafael, California

Comprehensive Annual Financial Report Fiscal Years Ended June 30, 2017 and 2016

Mark R. Williams, General Manager

Prepared by:

Susan M. McGuire, CPA Administrative Services Manager


4.15


Descanso pump station wet well upgrade project

Secondary clarifier


4.16


Table of Contents

Page Introductory Section

Transmittal Letter ........................................................................................................................