setting standards of excellence in public servicesetting standards of excellence in public service...

Setting Standards of Excellence in Public Service

AGENDA SPECIAL MEETING OF THE BOARD OF DIRECTORS

Wednesday, October 17, 2018 - 5 p.m. 7811 University Avenue, La Mesa, CA 91942-0427

Assistance for those with disabilities: If you have a disability and need accommodation to participate in the meeting, please call Board Secretary Sandra L. Janzen at (619) 667-6232 for assistance so the necessary arrangements can be made.

OPEN MEETING

1. Call Meeting to Order and Roll Call

2. Invocation and Pledge of Allegiance - Director Verbeke

3. Approval of Agenda (Additions and/or Deletions)

PUBLIC COMMENTS

4. Opportunity for Members of the Public to Address the Board on any Item under the Subject Matter Jurisdiction of the District.

Public Comment Procedure: This is the time set aside for those wishing to address the board on matters not on the posted agenda, which are under the subject matter jurisdiction of the district. No action may be taken by the board except to set the matter presented for the next regular board meeting. State your name, topic and provide the secretary with a request to speak form so you can be properly included in the consideration of the item. Kindly limit your comments to three minutes so all who wish to speak can be heard. The board is not permitted during this time to enter into a dialogue with the speaker.

CONSENT AGENDA

5. Consent Agenda Acted on as One Item Unless Withdrawn by Request of a Board Member or a Member of the Public

1

Special Board of Directors Meeting Helix Water District Wednesday, October 17, 2018 -5 p.m.

a) Per Diem Claims Memorandum Dated October 17, 2018, from the Secretary of the Board Submitting Expense and Per Diem Claims for Approval

b) Minutes The Board Approve the Following Sets of Minutes:

i. October 1, 2018, Special Finance and Administration Committee Meeting ii. October 3, 2018, Regular Board Meeting iii. October 10, 2018, Engineering and Operations Committee Meeting

c) Ratify Checks Operating Account Checks Submitted for Ratification:

i. List Dated October 3, 2018 ii. List Dated October 10, 2018

d) Resolution

i. The Board Adopt Resolution 18-42 Authorizing the Quitclaim of an Easement over a Portion of Assessor Parcel Numbers 478-180-42, 478-180-43 and 478-180-44, in the City of Lemon Grove, County of San Diego, State of California

e) Attendance Considerations The Board Approve the Following Attendance Considerations:

i. Understanding California's Water Efficiency Legislation

Webinar

Workshop

PRESENTATIONS

October 9, 2018, 10 a.m. - 11:30 a.m.

October 26, 2018, 11 a.m. - 1:30 p.m. Metropolitan Water District of Southern California Los Angeles

6. The Board Receive the Audited Annual Financial Statements and Independent Auditor's Report for the Fiscal Year Ended June 30, 2018 (with Comparative Information for 2017)

2

Special Board of Directors Meeting Helix Water District Wednesday, October 17, 2018- 5 p.rn.

ACTION ITEMS

7. The Board Appropriate Funds in the Amount of $165,000 from Schedule 84, Item 3 of the Fiscal Year 2018-19 Capital Budget for the Replacement of Legacy Storage Infrastructure at the Administration Office and Operations Center, Project CIP19103

8. The Board Adopt Resolution 18-43 Authorizing a Sole Source Purchase of the Emergency Generator Equipment for the Helix 2 Pump Station !V!otor Centro! Center Replacement Project CIP19014; Authorize Staff to Call for Bids and Set the Date and Time of the Bid Opening; Determine the Project is Exempt under CEQA; Approve the Project

9. The Board Declare Vehicles Surplus to the Needs of the District and Authorize Disposal of Said Vehicles, which are Scheduled to be Replaced per Schedule 76, Items 1-6 of the Fiscal Year 2018-19 Budget

REPORTS

10. Reports for the Month of September 2018 and Quarterly Reports:

a) Treasurer b) Budget Summary c) Claims d) Lake Jennings Financials e) Rainfall, Use and Storage f) System Demand g) ivionthiy Demand h) Conservation Status i) State Water Resources Control Board j) Capital Improvement Program

DISCUSSION

11. Directors' Comments and Reports on Meetings Attended

a) San Diego County Water Authority b) Committee Chair

12. President's Report

a) Comment from the Public Regarding District Staff

13. General Manager's Report

3

Special Board of Directors Meeting Helix Water District

Wednesday, October 17, 2018 -5 p.m.

a) Review of Future Agenda Items

14. General Counsel's Report

ADJOURNMENT

15. Adjournment

All public records relating to an agenda item on this agenda are available for public inspection at the time the record is distributed to all, or a majority of all, members of the board. Such records shall be available at the district office located at 7811 University Avenue, La Mesa, California.

Certification of Posting

I certify that on October 12, 2018, I posted a copy of the foregoing agenda near the regular meeting place of the Helix Water District Board of Directors, said time being at least 24 hours in advance of the meeting of the board of directors (Government Code §54956(a)).

Executed at La Mesa, California, on October 12, 2018.

4

TO:

FROM:

INITIATED BY:

DATE:

SUBJECT:

Strategic Focus Area:

Helix WATER DISTRICT

Setting standards of excellence in public service

BOARD REPORT

Board of Directors ~

Carlos V. Lugo, General Manag~

Jennifer C. Bryant, Director of Administrative Services~ Sandra L. Janzen, Board Secreta~, / -Sarah M. Sample, Administrative Assistan~

October 17, 2018

Expense and Per Diem Claims Submitted for Approval

Fiscal Integrity and Sustainability

Back2round:

a) $ 203.82 Mark Gracyk, expense and per diem, La Mesa Environmental Sustainability Commission Meeting, 9-17-18, La Mesa CA

b) $ 270.07 Mark Gracyk, expense and per diem, Council of Water Utilities Meeting, 9-18-18, San Diego CA

c) $ 2,114.50 Mark Gracyk, expense and per diem, California Special Districts Association Annual Conference, 9-23-18 to 9-26-18, Indian Wells CA

d) $ 1,758.50 Daniel H. McMillan, expense and per diem, California Special Districts Association Annual Conference, 9-24-18 to 9-26-18, Indian Wells CA

e) $ 216.90 Daniel H. McMillan, expense and per diem, San Diego County Water Authority Board Meeting, 9-27-18, San Diego CA

5

f) $ 831.27

g) $ 200.00

h) $ 200.00

i) $ 200.00

j) $ 234.81

DeAna R. Verbeke, expense and per diem, ACWA Board of Directors' Meeting, 9-27-18 to 9-28-18, Sacramento CA

Kathleen Coates Hedberg, per diem, Monthly Meeting with General

Manager Carlos V. Lugo, 10-1-18, La Mesa CA

Joel A. Scalzitti, per diem, East County Advanced Water Purification Program Ad Hoc Committee Meeting, 10-2-18, Santee CA

DeAna R. Verbeke, per diem, Monthly Meeting with General Manager Carlos V. Lugo, 10-4-18, La Mesa CA

DeAna R. Verbeke, expense and per diem, San Diego East County Chamber of Commerce First Friday Breakfast, 10-5-18, Jamul CA

2 Z:\Board Reports (Final)\2018\101718 Expense and Per Diem Claims Submitted for Approval - Final.doc

6

/ Helix Water District Expense Report and Claim for Reimbursement

All information and expenses· submitted on this form are a public record and are in compliance with the policies and procedures manual Section 9.1-14 and Government Code Section 53232.2. Itemized receipts required.

Name: Mark Gracyk Event Date(s): September 17, 2018 to

Event/Meeting Attended: La Mesa Environmental Sustainability Commission Meeting

Location of Event: City of La Mesa, La Mesa

Event/Meeting Report:

various topics were discussed at this meeting and one of the more intriguing was the announcement that the City of La Mesa will begin moving forward with the City of Chula Vista to partner on their Climate Action Plan RFP. We also discussed HWD's power your Drive event where we unveiled our new electric vehicle charging stations.

Date Date Date Date Date

9/17/18 Total

Per Diem 200.00 $200.00

Conference/Meeting Fee $0.00

Airfare $0.00

Lodging $0.00

Mileage - Insert# of Miles _7_ x $0.545 $3.82

Maximum Meal Allowance Per Day: $75 · .... +l'.iJ: .,.r:~;~I Breakfast $0.00

Lunch $0.00

Dinner $0.00

Car Rental $0.00

Taxi/Shuttle $0.00

Internet Use $0.00

Parking $0.00

Tips $0.00

(Insert Additional Item) ., $0.00

Total Expenses $200.00 $0.00 $0.00 $0.00 $0.00 $203.82

Less Paid by District (Noted with *) -$0.00

Less Cash Advance -$0.00

Less Spouse Reimbursement -$0.00

Amount Due the Employee $203.82

I declare under penalty of perjury that the foregoing is true and correct Administrati,v ;l Department and that the foregoing claimed expenses are reimbursable under the i-:-:.::.:.:..:.:.:..:.~ VA'1¥,,C.p,.V-;;::....:.::.c.::~.:..:.:..:.:+--.:....:.::..=..=..:.:....:.::.~:::::..,;_

Accountina Department

district's policy. Initial: 1zfi'f' ~ Date: v ( {5 ) q J { 8

Initial: llU \ ,.,

;o)q)!<J 9/23/18

Employee/Director Signature Date

Department Head or General Manager Signature Date

Date:

Approved for payment by board action this 17th day of October, 2018.

Sandra L. Janzen, Board Secretary (A Expense Claim Item: _. __

7


All information and expenses submitted on this form are a public record and are in compliance with the policies and procedures manual Section 9.1-14 and Government Code Section 53232.2. Itemized receipts required.

Name: Mark Gracyk Event Date(s): September 18, 2018 to

EvenUMeeting Attended: Council of Water Utilities Meeting

Location of Event: Hotel Karlan, San Diego, CA


I attended this breakfast meeting where the Groundwater Replenishment System of Orange County was discussed. The subject of the talk was overcoming public opposition to drinking this purified water. A robust public education and outreach program has been developed by the GWRS which has completely changed the public's' perception of this water. It is now a much more readily accepted part of water supply portfolio. This knowledge could be useful as HWD possibly moves forward with the AWP project.


09/18/18 Total

Per Diem 200.00 200.00

Conference/Meeting Fee 0

Airfare 0

Lodging 0

Mileage - Insert# of Miles _§_ x $0.545

Maximum Meal Allowance Per Day: $75

Breakfast *45.00 45

Lunch 0

Dinner 0

Car Rental 0

Taxi/Shuttle 0

Internet Use 0

Parking 0

Tips 0

(Insert Additional Item) 0

Total Expenses 245.00 0 0 0 0 270.07




Amount Due the Employee 225.07

Initial:

Date:

' Approved for payment by board action this 17th day of October,

Employee/Director Signature Date 2018.

Department Head or General Manager Signature Date Sandra L. Janzen, Board Secretary Expense Claim Item:

8



Name: Mark Gracyk Event Date(s): September 23, 2018 to September 26, 2018

Event/Meeting Attended: CSDA 2018 Annual Conference

Location of Event: Renaissance Indian Wells Resort, Indian Wells, CA


I attended a number of very informative sessions during this conference. Highlights included a tour at the Salton Sea to see restoration and stabilization efforts, that effect all of Southern California. Devices, Data and Privacy discussed the best options to safeguard district data on mobile devices and social media practices. The Brown Act seminar talked about how to avoid situations during meetings that might run afoul of the statutes. One of my favorites was the "Being Green - Sustainability Best Practices. Learned how other districts have worked to minimize some of the more common obstacles to becoming green.

Per Diem

Conference/Meeting Fee

Airfare

Lodging

Mileage - Insert# of Miles 320 x $0.545


Breakfast

Lunch

Dinner

Car Rental

Taxi/Shuttle

Internet Use

Tips

Resort Charge and Tax - First Night Hotel

Salton Sea Authority Tour

Total Expenses

Less Paid by District (Noted with *)

Less Cash Advance

Less Spouse Reimbursement

Amount Due the Employee

Employee/Director Signature


09/23/18 09/24/18 09/25/18 09/26/18 Total

200.00 200.00 200.00 $600.00

*600.00 $600.00

$0.00

*193.98 199.69 199.69 $593.36

Included Included $0.00

8.50 5.95 Included Included $14.45

44.18 Included 19.40 $63.58

$0.00

$0.00

$0.00

15.00 $15.00

5.71 $5.71

*48.00 $48.00

$1,100.37 $405.64 $434.09 $0.00 $0.00 $2,114.50

-$841.98

-$0.00

-$0.00

$1,272.52

10/2/18

Date Approved for payment by board action this 17th day of October, 2018.

Department Head or General Manager Signature Date Sandra L. Janzen, Board Secretary r1

Expense Claim Item: _L,_,,,,_

9

Helix Water District Expense Report and Claim for Reimbursement

All information and expenses -submitted on this form are a public record and are in compliance with the policies and procedures manual Section 9.1-14 and Government Code Section 53232.2. Itemized receipts required.

Name: Daniel H. McMillan Event Date(s): September 24, 2018 to September 26, 2018

Event/Meeting Attended: CSDA 2018 Annual Conference

Location of Event: Renaissance Indian Wells Resort, Indian Wells, CA


Connie Podesta was entertaining and informative - Lead Like You Mean It! Thomas Dover and Jill Jaffe covered Devices, Data and Privacy: Legal Concerns, Risks and Best Practices. Informative Deborah \A,sfilder of Contractor Compliance and ~v1onitoiing Inc. gave an excellent presentation on Prevaiiing \lv'age Updates: New Penalties Imposed en Public Agencies. Provided good case studies and recommendations to prevent problems with the ORI. Derreck Kayongo provided an entertaining approach to Harnessing Your Power to Create Change.


09/24/18 09/25/18 09/26/18 Total

Per Diem 200.00 200.00 $400.00

Conference/Meeting Fee *650.00 $650.00

Airfare $0.00

Lodging 265.96 265.96 $531.92

Mileage - Insert# of Miles 324 X $0.545 ,;, 4-i,""1' ,~.'W(~ $176.58 ....•.. " "·"• .·.•. .,~:~}y>

Maximum Meal Allowance Per Day: $75 l?"·•a•'i'~ 55~c:t",:t ·,ftt ,,· •·· ... . : .:... . , " . ~ Breakfast Included Included $0.00

Lunch Included Included $0.00

Dinner Included $0.00

Car Rental $0.00

Taxi/Shuttle $0.00

Internet Use $0.00

Parking $0.00

Tips $0.00

(Additional Item) $0.00

Total Expenses $1,115.96 $465.96 $0.00 $0.00 $0.00 $1,758.50




Amount Due the Employee $1,108.50 I declare under penalty of perjury that the foregoing is true and correct AdministraJive Department Accountir,ig i)epartment and that the foregoing claimed expenses are reimbursable under the

Initial: ( ')(/-1' Initial: lJ-11 district's policy. • ,1 .,

Date: <t/2-7/18 Date: . V\ l,'lft;\,' tK ; L -,1.c L 7 t-CZ ~,,-~ - 09/27/18

Approved for payment by board action this 17th day

Employee/Director Signature Date of October , 2018.

Department Head or General Manager Signature Date Sandra L. Janzen, Board Secretary ~ Expense Claim Item: __

10



Name: Daniel H. McMillan Event Oate(s): 9/27/2018 to ------Event/Meeting Attended: SAN DIEGO COUNTY WATER AUTHORITY BOARD MEETING

Location of Event: SDCWA ADMIN. BLDG

Event/Meeting Report: A E H MM. M A DISCUSSION ON POSSIBLE DESAL PLANT ON CAMP PENDLETON WAS OF INTEREST. CWA HAS SPENT $5M ON PLANNING AND NOW WILL STOP BECAUSE OF A $600K COST FOR A CAL EIR STUDY REQUIRED BY CAL. WHY ARE THEY EVEN STUDING THIS PROJECT, WHEN MET AND CWA HAVE ACCESS TO EXCESS WATER AT A COS OF UNDER $900/AF AND THE DESAL WATER WIL BE IN THE $2000 PLUS AN AF RANGE? $5M FOR A STUDY THAT GOES---

Per Diem

Conference/Meeting Fee

Airfare

Lodging

Mileage - Insert# of Miles -21_ x $0.545


Breakfast

Lunch

Dinner

Car Rental

Taxi/Shuttle

Internet Use

Parking

Tips

(Insert Additional Item)

Total Expenses


Less Cash Advance



Date

200.00

$200.00

Date Date Date Date

Total

200.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00 ,, $0.00 $0.00 $0.00 216.90

-$0.00

-$0.00

-$0.00

216.90

I declare under penalty of perjury that the foregoing is true and correct and that the for oing eta· ed expenses are reimbursable under the i----ta;r-;.--:;-----'----+----'-------'-tt""f-'l,-::..,::..::;,;,..:c..:..:.=:~ ~~~pll I~~:

Date: 9/27/2018

Date Approved fgf _pW'Jient by board action this _,__,,__--'-_ of ◊<: ~C: , 2018.

Department Head or General Manager Signature Date Sandra L. Janzen, Board Secretary /) Expense Claim Item: _fe;_A_

11

•--· Helix Water District

Expense Report and Claim for Reimbursement


Name: DeAna R. Verbeke Event Date(s): September 27, 2018 to September 28, 2018

Event/Meeting Attended: ACWA Board of Directors' Meeting

Location of Event: ACWA Offices, Sacramento, CA


Attended the budget workshop or an overview of the 2019-2020 two year budget and 5-yr projection. Attended the Exec Corn meeting for staff update & action on Ex.Director designate. The Board meeting followed with an update on committee activities, legislative reports, approval of the 2019-20 budget and a Defined Contribution Plan with Health Savings Account & vesting schedule effective for employees as of 10/1/18. Voted unanimously to hire Dave Eggerton as the Executive Director, effective 11 /1/18 to replace Tim Quinn who is retiring 12/31/18.


09/27/18 09/28/18 Total

Per Diem 200.00 200.00 $400.00


Airfare *196.96 $196.96

Lodging 194.68 $194.68

Mileage - Insert# of Miles ___f§_ x $0.545


Breakfast $0.00

Lunch $0.00

Dinner $0.00

Car Rental $0.00

Taxi/Shuttle $0.00

Internet Use $0.00

Parking 26.00 $26.00

Tips $0.00

(Insert Additional Item) $0.00

Total Expenses $396.96 $420.68 $0.00 $0.00 $0.00 $831.27






Department Head or General Manager Signature Date Sandra L. Janzen, Board Secretary Expense Claim Item:

12



Name: Kathleen Coates Hedberg Event Date( s ): October 1, 2018 to

Event/Meeting Attended: Monthly Meeting with General Manager Carlos V. Lugo

Location of Event: Helix Water District, La Mesa, CA


l/4- u.9'2-c.u 't OV'icA1....- S£' ~ ~-'\I ~ 'FOXZ- w e.-t.? }:it,;> l?',k{./ - t?!S LI.J.::,5; ~ .IW"O \-q""' ~ I t.::rvv

f ~v ~ ~ jz ~-0 iv" 1'1-J\~ ~e,,r- Mhto -~f' ~1


10/01/18 Total

Per Diem 200.00 $200.00


Airfare $0.00

Lodging $0.00 -.,c_- - :·---• ___ c-.,i±21iiJ!j;;;~~~2r:?Jtl~~~~ Mileage - Insert# of Miles X $0.545 --- $0.00

-·-- .-., -,'-> - -- - -- - --- ,,_,./_ ')f ____ -- _,

·';~;Ii,~-",; ,_)t'' ,,?-', ___ c;t'- ,-\~z--":t~?~fl'''_ 10

, ,,.;fit --':, Maximum Meal Allowance Per Day: $75

-~~-

--- }

Breakfast $0.00

Lunch $0.00

Dinner $0.00

Car Rental $0.00

Taxi/Shuttie $0.00

Internet Use $0.00

Parking $0.00

Tips $0.00


Total Expenses $200.00 $0,00 $0.00 $0.00 $0.00 $200.00




Amount Due the Employee $200.00 I declare under penalty of perjury that the foregoing is true and correct Administr~ti:,;,(:l Department Accoun,ting, Department and that the foregoing claimed expenses are reimbursable under the

Initial: W'ff1 Initial: ll,,(,, I I ~;"J:J(!ii 1 ,.,_ I

()! \ \ ~ ~o\ g Date: v( D /CJ ') B Date: JQ,, ·t1 Ill \ () ~ Ap t: yment by board action this ~..!J; day

£ i V

I V S :><-J I ,,1 /-:mployee/D1rector Signature Date of'.l)i.{g~ ,2018.

Department Head or General Manager Signature Date Sandra L. Janzen, Board Secretary a,_ Expense Claim Item: -q--

13



Name: Joel A Scalzitti Event Date(s): October 2, 2018 to

Event/Meeting Attended: Ad Hoc Committee Meeting - East County Advanced Water Purification Program

Location of Event: Padre Dam Municipal Water District, Santee, CA



10/02/18 Total

Per Diem 200.00 $200.00


Airfare $0.00

Lodging $0.00 ....

Mileage - Insert# of Miles __ x $0.545 · . . ..... $0.00

Maximum Meal Allowance Per Day: $75 . - - •. • •. ".C•,- •-. -" -; ~, --. , .·cc.•:,_•·•:,,,,; •··' /", C';f; . . , .• ~· •··•·

-.,- _, --- -- -~- ·'·• ·- ·"'· ' - --• ,~, ... - ,. - - ._. ___ , \('. __ -,-

Breakfast $0.00

Lunch $0.00

Dinner $0.00

Car Rental $0.00

Taxi/Shuttle $0.00

Internet Use $0.00

Parking $0.00

Tips $0.00


Total Expenses $200.00 $0.00 ,, $0.00 $0.00 $0.00 $200.00


Less Cash Advance



I declare under penalty of perjury that the foregoing is true and correct and that the foregoing /aimed expenses are reimbursable under the

district's~olicj} · ~(

_J ) ,,, ✓ ____,,. _.,,, ~ \I

pl yee/Director Sig ture Date


-$0.00

-$0.00

-$0.00

$200.00

AdminisJJi.al ·ve Department Accounting Department Initial: //7/~ ('

1 ,,. Initial: .Z.,,l ... ,,,

1

Sandra L. Janzen, Board Secretary Expense Claim Item: _')_

14


All information and expenses submitted on this form are a public record and are in compliance with the policies and procedures manual Section 9.1-14 and government code Section 53232.2. Itemized receipts required.

Name: DeAna R. Verbeke Event Date(s): October 4, 2018 to

Event/Meeting Attended: Monthly Meeting with General Manager Carlos V. Lugo

Location of Event: 8401 La Mesa Blvd., La Mesa, CA 91942


Reviewed a list of items, including Helix finances and audit, salary study, ACWA board meeting and Region 10 event.


10/04/18 Total

Per Diem 200.00 $200.00


Airfare $0.00

Lodging $0.00 . '• - .~ -'-: -- -. .. . ..

~· Mileage - Insert# of Miles __ x$0.545 . . 'c;:~, ... -. ~ .,.:·_ ~, ... '.~ , .. ,,:, _.:;.. . .. . -···"'"

$0.00 ' ·;, ' .. . . ,,;:

Maximum Meal Allowance Per Day: $75 --_ .. -. -- .,._ J,,>· ..

Breakfast $0.00

Lunch $0.00

Dinner $0.00

Car Rental $0.00

Taxi/Shuttle $0.00

Internet Use $0.00

Parking $0.00

Tips $0.00 ~


Total Expenses $200.00 $0.00 $0.00 $0.00 $0.00 $200.00





I declare under penalty of perjury that the foregoing is true and correct Administr,tiy13 Department Accountiri9 Qepartment and that the foregoing claimed expenses are reimbursable under the

Initial: !J /'f·d' 1 ~ Initial: l(/,rl district's policy.

1~G_dµL~e.k /q/F/;/ Date: !lit/ !If~ Date: LO fi1/l6 App V : fo, payment by board action this .f.1...!!.Jctay

Employee/Director Signature Date of ~~r ,2018.

Department Head or General Manager Signature Date Sandra L. Janzen, Board Secretary 'L Expense Claim Item: __

15

/ Helix Water District V

Expense Report and Claim for Reimbursement


Name: DeAna R. Verbeke Event Date(s): October 5, 2018 to

Event/Meeting Attended: San Diego East County Chamber of Commerce, First Friday Breakfast

Location of Event: Steel Canyon Golf Course, Jamul, CA


The Chamber meeting featured St Madeleine Sophie's golf tournament fundraiser scheduled for Nov. 2. The Chamber also presented their "San Diego Professionals with a Purpose" - REC Group meets Thursday mornings to refer business in all categories. Spoke with Jamie Gonzales owner of Sparkiing Productions, event planning. I am introducing her to The Water Conservation Garden as a place to hold events -- she has not been there. Also, greeted Chris Wiley of Primary Residential Mortgage, Paul Sukatski of Clean Earth Restorations - he would like to be on the Helix list for flooding cleanup, and others.


10105118 Total

Per Diem 200.00 $200.00


Airfare $0.00

Lodging $0.00

Mileage - Insert# of Miles _1L X $0.545 I:"' ;,:;, .. , , ~if~ $9,s1 ~· _ •• , ~~ ,o

Maximum Meal Allowance Per Day: $75 co' ;; ,- ri2, - ·;,, ,;~c!rt:: ~it,t '!'.~ ,J{c;~ ,': ''"""' ~J",:,c __ , ,:" ,--~ :,,s:£_ -- slL. ,.__ - ,,_,, /1

Breakfast *25.00 $25.00

Lunch $0.00

Dinner $0.00

Car Rental $0.00

Taxi/Shuttle $0.00

Internet Use $0.00

Parking $0.00

Tips $0.00

(Insert Additional Item) $0.00 .,.,,

Total Expenses $225.00 $0.00 $0.00 $0.00 $0.00 $234.81





I declare under penalty of perjury that the foregoing is true and correct AdminisJ~~ve Department Accounting, Qepartment and that the foregoing claimed expenses are reimbursable under the district's policy.

..&,~ -~ ,,f? 10/08/18



lnitial:(J_ii6(' Initial: ~.\,1 Date: /bJ~ll'M Date: lD/Vj))f Approved f6r payment by board action this 17th day of October, 2018.

Sandra L. Janzen, Board Secretary \ Expense Claim Item: ~

16



MINUTES

FINANCE AND ADMINISTRATION COMMITTEE MEETING

SPECIAL COMMITTEE MEETING Monday, October 1, 2018 -10 a.m.

7811 University Avenue, La Mesa, CA 91942-0427

1. Chair Verbeke called the Finance and Administration Committee meeting to order at 10 a.m. Chair Verbeke and Vice Chair McMillan were present.

Staff present:

Others present:

Lugo, Bryant, Masterson, Lemke and Annett.

No customers were present

2. There were no additions or deletions to the agenda. The agenda was approved through general consensus of the committee.

3. General Manager Carlos V. Lugo introduced Accountant William A. Lemke. Director of Administrative Services Jennifer C. Bryant provided a brief introduction to the draft audit report and introduced audit partner Phillip M. White of Vavrinek, Trine, Day & Company, LLP. Mr. White detailed the draft audit report and answered all questions with the assistance of Ms. Bryant and Mr. Lugo. Vice Chair McMillan requested Mr. White provide information to the board regarding several drnft audit report topics at the October 17, 2018 board meeting.

4. The next committee meeting will be on December 12, 2018 at 9 a.m.

5. Chair Verbeke adjourned the meeting at 10:54 a.m.

DeAna R. Verbeke, Chair

ATTEST:

Lorri S. Annett, Assistant Board Secretary

17



MINUTES REGULAR MEETING OF THE BOARD OF DIRECTORS


1. President Hedberg called the regular board meeting to order at 6 p.m. The roll call showed a quorum of the board present: Directors Hedberg, McMillan, Verbeke and Gracyk. Director Scalzitti was absent.

Staff present: Lugo, Tomasulo, Miller, Olney, Bryant, Janzen and Annett. General Counsel Elizabeth W. Hull was also present.

Others present: Customer John L. Wood.

2. President Hedberg provided the invocation and led the Pledge of Allegiance.

3. General Manager Carlos V. Lugo reported there were no additions or deletions to the agenda. The motion to approve the agenda carried unanimously.

Motion: Second: Ayes: Absent:

Verbeke Gracyk Hedberg, McMillan, Verbeke, Gracyk Scaizitti

4. President Hedberg provided opportunity for members of the public to address the board on any item under the subject matter jurisdiction of the district. There were no requests to be heard.

5. The motion to approve the consent agenda carried 4:0. There were no public comments.


Verbeke Gracyk Hedberg, McMillan, Verbeke, Gracyk Scalzitti

a} Memorandum dated October 3, 2018, from the secretary of the board submitting expense and per diem claims was approved.

18

Regular Board Meeting Minutes - October 3, 2018 Page2

b) The board approved the following sets of minutes:

i. September 19, 2018, regular board meeting ii. September 26, 2018, Committee of the Board meeting

c) The following operating account checks submitted for ratification were approved:

i. List dated September 19, 2018 ii. List dated September 26, 2018

d) The board adopted the following resolutions:

ACTION ITEMS

i. Resolution 18-40 modifying the designees who may settle trades, deliver securities and wire funds for the custody account in Union Bank, effective immediately

Director Gracyk clarified that a designee was removed from the custody account in Union Bank.

ii. Resolution 18-41 amending the Helix Water District Conflict of Interest Code pursuant to the Political Reform Act of 1974

6. The board adopted Resolution 18-39 proclaiming the week of October 6-14, 2018, as Water Professionals Appreciation Week. There were no public comments. The motion carried 4:0.


Hedberg McMillan Hedberg, McMillan, Verbeke, Gracyk Scalzitti

7. The board voted for the following candidates to serve as board members during the San Diego East County Chamber of Commerce 2019-21 term: Chris Wiley, Aileen Gratton, Kevin Kennedy, Phil Ortiz, John Dadian, Tobias Haglund, Nathan Cornett, Alex Rohrke and Jo Marie Diamond. There were no public comments. The motion carried 4:0


Verbeke Mcmillan Hedberg, McMillan, Verbeke, Gracyk Scalzitti

19


8. The board rejected all bids submitted for the valve vault retrofit at Grossmont Reservoir project CIP19018 and authorized staff to rebid the project. There were no public comments. The motion carried 4:0.


Verbeke Gracyk Hedberg, McMillan, Verbeke, Gracyk Scalzitti

Director of Engineering James A. Tomasulo provided a PowerPoint presentation and answered all questions with the assistance of General Manager Carlos V. Lugo regarding the bid discrepancy submitted by the apparent lowest bidder. President Hedberg clarified that rebidding the project will ensure the district maintains a fair and equitable bidding process. Vice President McMillan and Director Gracyk verified that there will be a minor time delay to the start of the project.

9. President Hedberg, Vice President McMillan, Directors Scalzitti, Verbeke and Gracyk provided written reports. In addition, Vice President McMillan reported attending the California Special Districts Association's annual conference September 24-26, 2018, in Indian Wells and shared information from the prevailing wage session and San Diego County Water Authority's presentation regarding the cost of desalinated water. Director Verbeke announced selections have been confirmed for executive directors for the Association of California Water Agencies and the Water Conservation Garden. Director Verbeke also reminded the board of ACWA Executive Director Timothy Quinn's retirement dinner on November 29, 2018, as part of ACWA's annual conference events. Directors Hedberg, McMillan and Verbeke reported they will attend the ACWA Region 10 event in ~v1ission Viejo on October 18, 2018.

Director Verbeke acknowledged Senior Public Affairs Representative Michelle M. Curtis' outstanding public outreach during the October 2, 2018, East County Economic Development Council Manufacturing Expo. Director Verbeke reported the Finance and Administration Committee conducted a special meeting on October 1, 2018, to meet with the auditor. Director Verbeke stated the audit report is clean and will be provided to the full board during the October 17, 2018, regular board meeting. Vice President McMillan stated the audit report was well done and informative. Director Gracyk reported attending the CSDA annual conference September 24-26, 2018, including the Salton Sea Authority Tour. Director Gracyk detailed the social media presentation and stated he would like to share a sustainability handout at a future standing committee meeting.

20


10. President Hedberg reported that the San Diego County Water Authority Board of Directors voted not to move forward with a desalination plant at Camp Pendleton. Discussion ensued. President Hedberg also reported attending the Advanced Water Purification Joint Ad Hoc Committee meeting at Padre Dam Municipal Water District on October 2, 2018, stating the project is moving forward with a full scale approach and that financial terms are expected to be shared in January. Mr. Lugo reported that he is scheduled to meet with San Diego County Water Authority's Executive Director Maureen Stapleton to discuss a regional approach to the project. Discussion ensued.

11. General Manager Carlos V. Lugo detailed upcoming agenda items for the meetings scheduled on October 10 and 17, 2018, and received board consensus to change the October 17, 2018, board meeting from 6 p.m. to 5 p.m. Mr. Lugo also reported the October 24, 2018, Committee of the Board meeting may be cancelled due to executive staff conferences. There were no public comments.

12. General Counsel Elizabeth W. Hull provided handouts entitled Ca/PERS Employers Dodge a Bullet and New Restrictions on Residential Water Service Discontinuation in California.

Discussion ensued. General Manager Carlos V. Lugo reported staff will work regionally with other agencies and legal counsel to determine the best implementation of Senate Bill 998's mandates going into effect February 1, 2020, and will provide board updates. There were no public comments.

Director Scalzitti arrived at 6:48 p.m. A quorum of the board remained.

ADJOURNMENT

13. President Hedberg adjourned the meeting at 6:49 p.m.

Kathleen Coates Hedberg, President

ATTEST:

Sandra L. Janzen, Secretary of the Board

21


MINUTES

ENGINEERING AND OPERATIONS COMMITTEE MEETING

STANDING COMMITTEE


1. Chair Gracyk called the Engineering and Operations Committee meeting to order at 4 p.m . Chair Gracyk and Vice Chair Hedberg were present.

Staff present: Lugo, Miller, Tomasulo, Annett, Garuba, Schipper and Ross.

Others present: No customers were present.

2. There were no additions or deletions to the agenda. The agenda was approved by general consensus of the committee.

3. Director of Engineering James A. Tomasulo detailed the first quarter project financial report, construction project status report and fiscal year 2018-19 capital improvement program engineering and construction expenditures. Engineering Manager Timothy J.

Ross provide an update on the receipt of capacity fees.

Director of Operations Kevin D. Miller detailed the fiscal year 2018-19 operations department first quarter report, answered questions regarding the painting of fire hydrants and reported on the recruitment of utility crew members. Facilities Manager Joseph J. Garuba discussed surplus and purchased vehicles, which will be presented to the full board at the October 17, 2018 board meeting, and explained the next steps for the administration office landscape design project.

Staff answered all questions and provided an update regarding a variety of projects at the request of Chair Gracyk.

4. The next committee meeting is scheduled for January 9, 2019, and will include quarterly updates regarding projects, contracts, the budget, and goals and objectives.

5. ChairGracyk adjourned the meeting at 5:09 p.m.

Mark Gracyk, Chair ATTEST:

Lorri S. Annett, Assistant Board Secretary

22

Helix WATER CitSTRJct

10/03/2018 11:52 I Helix Water District, CA Ip 1 marcela P.l!,ID CHECK RUN REPORT appdwarr

CHECK RUN:100518 TO FISCAL 2019/04 07/01/2018 TO 06/30/2019

VENDOR NAME INV DATE PO CHgcK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

10715 1903 SOLUTIONS LLC 10/02/18 190957 200700 P 10/05/18 1048001 6413 Software Maintenance 6,455.75

INVOICE: HLX05180907FOR1

VENDOR TOTALS 6,455.75 YTD INVOICED 6,455.75 YTD PAID 6,455.75

10020 AAA-WATER 10/02/18 190993 200701 P 10/05/18 1021011 6200 Repairs & Maintenance 175.42

INVOICE: 28037

VENDOR TOTALS 593.35 YTD INVOICED 593.35 YTD PAID 175.42

10483 ABCANA INDUSTRIES 10/02/18 191016 200702 P 10/05/18 1016009 6200 Repairs & Maintenance 153.61

INVOICE: 1033873


10405 ACCOUNTEMPS 09/28/18 191010 545 T 10/05/1810 9615 CIP Office Equipment Exp 1,555.47

INVOICE: 51753930


10733 DAVID A PAYNE 10/02/18 190985 200703 p 10/05/18 1025011 6200 Repairs & Maintenance 882.21

INVOICE: 15416 10/02/18 190985 .200703 p 10/05/18 1025011 7861 Freight 30.08

INVOICE: 15416


10656 ALL COUNTY FIRE INC 10/01/18 190908 546 T 10/05/18 1021001 6411 Security Maintenance 427.00

INVOICE: 2342

VENDOR TOTALS 1,563.11 YTD INVOICED 1,563.11 YTD PAID 427.00

10395 ALL THE KINGS FLAGS 10/02/18 190899 200704 p 10/05/18 1021003 6006 Maintenance Supplies 389.52

INVOICE: 84694 10/02/18 190899 200704 p 10/05/18 1021001 6006 Maintenance Supplies 298.78

INVOICE: 84695 10/02/18 190899 200704 p 10/05/18 1021003 6006 Maintenance Supplies 1. 78

INVOICE: 84695


10278 ALSCO 10/02/18 190195 200705 P 10/05/18 1011001 6400 Contracts 465.65

INVOICE: LSAN1598295

23

Helix W~ti1Si1UCT

10/03/2018 11:52 I Helix Water District, CA Ip 2 marcela PAID CHECK RUN IREPORT appdwarr


VENDOR NAME INV DATE PO CHl!:CK NO T CHX DATE GL ACCOUNT GL ACCOUNT DESCRIPTION


10079 AMERICAN RIGGING & SUPPLY co 09/28/18 190855 547 T 10/05/18 1021011 6200 Repairs & Maintenance 81.38

INVOICE: 225599-00 09/28/18 190855 547 T 10/05/18 1021011 6200 Repairs & Maintenance 862.58


INVOICE: 226033-00


11123 AMERIMED CPR TRAINING, INC 10/02/18 190988 200706 P 10/05/18 1027001 6501 Training and Staff Develo 3,670.00

INVOICE: HWD-8791-18-4


10180 BRUCE ANDERSON 10/01/18 548 T 10/05/18 1045007 8415 Medicare Reimbursement 134. 00

INVOICE: 683

VENDOR TOTALS 402.00 YTD INVOICED 402.00 YTD PAID 134. 00

10122 OLIVER F ANDERSON JR 10/01/18 549 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 373 10/01/18 549 T 10/05/18 1045007 8403 Dental -8.09

INVOICE: 373

VENDOR TOTALS 511.73 YTD INVOICED 511. 73 YTD PAID 259.91

10532 SONYA M ANDREWS 09/28/18 191014 550 T 10/05/1810 1406 EE Miscellaneous Receivab 2,500.00

INVOICE: 2448


10206 ARMORCAST PRODUCTS CO 10/01/18 190240 551 T 10/05/18 10 1501 Inventory 17,402.44

INVOICE: 0194644-IN 10/01/18 190240 551 T 10/05/18 1025011 6200 Repairs & Maintenance 2,852.39

INVOICE: 0194644-IN


10660 ART STREET INTERACTIVE 10/02/18 190975 552 T 10/05/18 1018003 6400 Contracts 249.00

INVOICE: 1507

24

Helix W/lTER DISTRICT

10/03/2018 11:52 !Helix Water District, CA Ip 3 marcela PAID CHECK RUN REPORT appdwarr


VENDOR NAME INV DATE PO CHJl!:CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION


10190 AT&T 09/28/18 200707 P 10/05/18 1048001 6305 Telephone and Communicati 122.83

INVOICE: 2426


10375 LARRY AUSTIN 10/01/18 553 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 113 10/01/18 553 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 113


10072 JULIE BALL 10/01/18 554 T 10/05/18 1045007 8415 Medicare Reimbursement 134.00

INVOICE: 233 10/01/18 554 T 10/05/18 1045007 8403 Dental -16.86

INVOICE: 233


10130 MARVIN BARNARD 10/01/18 555 T 10/05/18 1045007 8415 Medicare Reimbursement 258.00

INVOICE: 403 10/01/18 555 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 403


10233 BEST, BEST & KRIEGER 09/28/18 556 T 10/05/18 1042001 6472 Legal Services 3,035.58

INVOICE: 831629 09/28/18 556 T 10/05/18 1042001 6472 Legal Services 3,794.07

INVOICE: 831630 09/28/18 556 T 10/05/18 1042001 6472 Legal Services 672.30





INVOICE: 831628


25

Helix W!'JER CilSTl\lCT



VENDOR NAME INV DATE PO CHlsCK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

10118 CRAIG BINNS 10/01/18 557 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 353 10/01/18 557 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 353

VENDOR TOTALS 744 .33 YTD INVOICED 744.33 YTD PAID 248 .11

10376 WILLIAM BLESSINGER 10/01/18 558 T 10/05/18 1045007 8415 Medicare Reimbursement 134. 00

INVOICE: 123


10686 BOOT BARN INC 10/02/18 190073 200708 p 10/05/18 1027001 6105 Safety Equipment 140.00

INVOICE: IVC0150636 10/02/18 190073 200708 p 10/05/18 1027001 6105 Safety Equipment 140.00

INVOICE: IVC0150224


10216 BOOT WORLD 10/02/18 190025 559 T 10/05/18 1027001 6105 Safety Equipment 140.00

INVOICE: 1161569-IN 10/02/18 190025 559 T 10/05/18 1027001 6105 Safety Equipment 560.00

INVOICE: 1161847-IN 10/02/18 190025 559 T 10/05/18 1027001 6105 Safety Equipment 280.00

INVOICE: 1162107-IN


10217 BOWEN ENTERPRISES 10/02/18 190706 200709 p 10/05/18 1021001 6009 Office Supplies 17.71

INVOICE: 153347 10/02/18 190706 200709 p 10/05/18 1021001 6009 Office Supplies 35. 71

INVOICE: 153347 10/02/18 190477 200709 p 10/05/18 1021001 6009 Office Supplies 39 .96

INVOICE: 153339


10611 BRENNTAG PACIFIC INC. 10/01/18 190825 560 T 10/05/18 1011001 5309 Sodium Bi.sulfite 1,115.02

INVOICE: BPI874654 10/01/18 190825 560 T 10/05/18 1011001 7861 Freight 122.50

INVOICE: BPI874654


10187 LOIS L BURTON

26

Helix W.o.'rslti!STRIC'l'

10/03/2018 11:52 !Helix Water District, CA Ip s marcela PAID CHECK RUN JREPORT appdwarr


VENDOR NAME INV DATE PO CHl~CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

10/01/18 200710 p 10/05/18 1045007 8415 Medicare Reimbursement 134.00 INVOICE: 733

10/01/18 200710 p 10/05/18 1045007 8403 Dental -16.86 INVOICE: 733


10128 PAUL BUTTS 10/01/18 561 T 10/05/18 1045007 8415 Medicare Reimbursement 265.00

INVOICE: 393 10/01/18 561 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 393


10007 CA PUBLIC EMPL RETIREMNT SYS 10/02/18 562 T 10/05/18 1042000 8601 CalPERS Normal Cost 32,773.32

INVOICE: CLASS092818 10/02/18 562 T 10/05/18 1042000 8601 CalPERS Normal Cost 10,474.17

INVOICE: PEPRA092818


10009 CALIFORNIA ELECTRIC SUPPLY 10/01/18 190904 200711 p 10/05/18 10 9607 CIP Reservoirs & Tanks Ex 3.10

INVOICE: 1955-715075 10/01/18 190904 :200711 p 10/05/18 1011001 6003 Electrical Supplies 666.26

INVOICE: 1955-714979 10/01/18 190904 :200711 p 10/05/18 10 9607 CIP Reservoirs & Tanks Ex 1,234.87

INVOICE: 1955-714979 10/01/18 :200711 p 10/05/18 1011001 6003 Electrical Supplies -49.90

INVOICE: 1955-715258 10/02/18 200711 p 10/05/18 1011001 6003 Electrical Supplies -49.25

INVOICE: 1955-715259


10819 CARLSON SOFTWARE 10/02/18 190958 200712 P 10/05/18 1048001 6413 Software Maintenance 175.00

INVOICE: 0168439-IN


10369 NEAL CARNEY 10/01/18 563 T 10/05/18 1045007 8415 Medicare Reimbursement 134. 00

INVOICE: 73


10199 CARROLL BUSINESS SUPPLY, INC. 09/26/18 564 T 10/05/18 1031000 6009 Office Supplies -161.67

27

Helix W!\TER b1STRiCT

10/03/2018 11:52 I Helix Water District, CA Ip 6 marcela P1',ID CHECK RUN JR.EPORT appdwarr



INVOICE: C 916914-0 10/02/18 191007 564 T 10/05/18 1021001 6009 Office Supplies 12.52

INVOICE: 918218-0 10/02/18 191007 564 T 10/05/18 1041001 6009 Office Supplies 263.36

INVOICE: 918218-0 10/02/18 191007 564 T 10/05/18 1042005 6600 Promotion ,le Outreach 55.33



INVOICE: 917604-0 10/02/18 564 T 10/05/18 1021001 6009 Office Supplies -123 .47

INVOICE: C 917827-0


10503 CASEI 10/01/18 190679 565 T 10/05/18 1011001 6000 Parts and Supplies 478 .41

INVOICE: 7142 10/01/18 190679 565 T 10/05/18 1011001 7861 Freight 15.72

INVOICE: 7142

VENDOR TOTALS 494.13 YTD INVOICED 494 .13 YTD PAID 494 .13

10414 CDW GOVERNMENT, INC. 10/01/18 190871 566 T 10/05/18 1011001 6200 Repairs & Maintenance 121.52

INVOICE: PFQ2162


10114 LILLIAN CHILDS 10/01/18 567 T 10/05/18 1045007 8415 Medicare Reimbursement 134. 00

INVOICE: 333


10050 CITY OF EL CAJON 10/02/18 190994 200713 p 10/05/18 1021000 6200 Repairs & Maintenance 819.44

INVOICE: PW00000190 10/02/18 190994 200713 p 10/05/18 1025005 6200 Repairs & Maintenance 5,270.14

INVOICE: PW00000190 10/02/18 190994 200713 p 10/05/18 1025009 6200 Repairs & Maintenance 917.87

INVOICE: PW00000190 10/02/18 190994 200713 p 10/05/18 10 9610 CIP Distribution Exp 333.03

INVOICE: PW00000190 10/02/18 190994 200713 p 10/05/18 1025005 6006 Maintenance Supplies 541.37

INVOICE: PW00000190 10/02/18 190994 200713 p 10/05/18 10 9703 WIP Private Capitalized 671. 78

INVOICE: PW00000190 10/02/18 190994 :rno113 p 10/05/18 10 9701 WIP Private Non-Capitaliz 570.49

INVOICE: PW00000190

28

Helix WAml CilSTRICT

10/03/2018 11:52 \Helix Water District, CA Ip 7 marcela PAID CHECK RUN .REPORT appdwarr


VENDOR NAME INV DATE PO CHJl!:CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION


11095 TOTAL PRODUCTIVE STAFFING 10/02/18 191072 568 T 10/05/1810 9615 CIP Office Equipment Exp 1,400.00

INVOICE: 2022539


10235 COLE OFFICE PRODUCTS INC 10/01/18 190929 569 T 10/05/18 1021003 6009 Office Supplies 8.47


INVOICE: 355680-0


11147 CORE & MAIN LP 09/27/18 190838 200714 P 10/05/1810 1501 Inventory 12,606.75

INVOICE: J500004


10266 COSTCO MEMBERSHIP 10/02/18 191025 200715 P 10/05/18 1011001 6502 Memberships and Dues 60.00

INVOICE: 2498

VENDOR TOTALS 60. 00 YTD INVOICED 60.00 YTD PAID 60.00

10037 COUNTY MOTOR PARTS 10/01/18 190020 200716 p 10/05/18 1023005 6200 Repairs & Maintenance 95.25

INVOICE: 418943 10/01/18 190020 200716 p 10/05/18 1023005 6200 Repairs & Maintenance 104.99



INVOICE: 419664


10319 COX COMMUNICATIONS 09/24/18 200717 P 10/05/18 1048001 6305 Telephone and Communicati 4,374.71

INVOICE: 2271


10916 D&H WATER SYSTEMS 09/27/18 190751 200718 p 10/05/18 1011001 6000 Parts a...Tld Supplies 11,000.84

INVOICE: I 2018-0937 09/27/18 190751 200718 p 10/05/18 1011001 7861 Freight 150.00

29

Helix WATERblSTRICT

10/03/2018 11:52 !Helix Water District, CA Ip 8 marcela PAID CHECK RUN JREPORT appdwarr


VENDOR NAME INV DATE PO CHJ~CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

INVOICE: I 2018-0937


10134 RAYMOND DADDARIO 10/01/18 200719 p 10/05/18 1045007 8415 Medicare Reimbursement 259.00

INVOICE: 443 10/01/18 200719 p 10/05/18 1045007 8403 Dental -35.80

INVOICE: 443


10788 EDCO DISPOSAL CORPORATION 09/28/18 190926 200720 p 10/05/18 1018003 6306 Waste Disposal Services 1,274.40

INVOICE: 2427 09/28/18 190926 200720 p 10/05/18 1018003 6306 Waste Disposal Services 30.14

INVOICE: 2428


10370 LEROY DANIELSON 10/01/18 570 T 10/05/18 1045007 8415 Medicare Reimbursement 256.00

INVOICE: 83 10/01/18 570 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 83


10161 ROGER DARLAND 10/01/18 571 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 623 10/01/18 571 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 623


10102 JOAN DARRAH 10/01/18 572 T 10/05/18 1045007 8415 Medicare Reimbursement 259.00

INVOICE: 293 10/01/18 572 T 10/05/18 1045007 8403 Dental -35.80

INVOICE: 293


10329 DELL MARKETING L.P. 10/02/18 190954 200721 p 10/05/18 1048001 6108 Computers & Peripherals 55.59

INVOICE: 10268481023 10/02/18 190954 200721 p 10/05/18 1048001 7861 Freight 6.99

INVOICE: 10268481023

30

Helix W.'ITTR 01sTf!itr



VENDOR NAME INV DATE PO CKECK NO T CHK DATE GL ACCOUNT GL ACCOUNT' DESCRIPTION

VENDOR TOTALS 62.58 YTD IN\TOICED 62.58 YTD PAID 62.58

10277 HARRY DEMPS'EY 10/01/18 573 T 10/05/18 1045007 8415 Medicare Reimbursement 134.00

IN\TOICE: 823


10165 DAN DENHART 10/01/18 574 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 643 10/01/18 574 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 643


10540 DEZURIK INC. 10/02/18 j_ 190261 575 T 10/05/18

INVOICE: RPI/640154 2 1011003 6000 Parts and Supplies 2,097.00

10/02/18 190261 575 T 10/05/18 1011003 7861 Freight 197.00 INVOICE: RPI/640154 2


10228 DOCUFLOW SOLUTIONS INC. 10/01/18 190953 576 T 10/05/18 1042003 6110 Office Equipment 250.72

INVOICE: 10007


10256 MICHAEL W DOUD 10/01/18 577 T 10/05/18 1045007 8415 Medicare Reimbursement 257.00

IN\TOICE: 773 10/01/18 577 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 773


10087 BETTY DUNCAN 10/01/18 578 T 10/05/18 1045007 8415 Medicare Reimbursement 134. 00

INVOICE: 263

VENDOR TOTALS 402.00 YTD INVOICED 402. 00 YTD PAID 134. 00

11254 EATON ELECTRICAL INC 10/01/18 190359 200722 P 10/05/18 1011001 6103 Electrical Equipment 649.56

IN\TOICE: 49842805

VENDOR TOTALS 649 .56 YTD IN\TOICED 649.56 YTD PAID 649.56

31

Helix WA-TSR DISTRlCI'

10/03/2018 11:52 IHelix Water District, CA Ip 10 marcela P1,ID CHECK RUN REPORT appdwarr



10271 JANE EATON 10/01/18 579 T 10/05/18 1045007 8415 Medicare Reimbursement 134. 00

INVOICE: 803 10/01/18 579 T 10/05/18 1045007 8403 Dental -30.35

INVOICE: 803


llll5 ECO SERVICES OPERATIONS CORP 09/28/18 580 T 10/05/18 l0ll00l 5301 Alum 2,983.19

INVOICE: 95074278 10/01/18 580 T 10/05/18 1011001 5301 Alum 3,021.59

INVOICE: 95074538 10/01/18 580 T 10/05/18 10ll001 5301 Alum 3,021.59

INVOICE: 95074422


10029 EDCO DISPOSAL CORP 09/28/18 190594 200723 P 10/05/18 1021001 6400 Contracts 265.23

INVOICE: 2429


10767 EL CAJON FORD 10/01/18 190909 581 T 10/05/18 1023005 6200 Repairs & Maintenance 414. 55

INVOICE: C49288 10/02/18 190986 581 T 10/05/18 1023005 6200 Repairs & Maintenance 316.83

INVOICE: C49796


10239 DON ELLISON 10/01/18 582 T 10/05/18 1045007 8415 Medicare Reimbursement 134.00

INVOICE: 743 10/01/18 582 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 743

VENDOR TOTALS 342.33 YTD INVOICED 342.33 YTD PAID ll4 .11

11180 EMPLOYEES CHOICE FEDERAL CREDIT UNION 10/02/18 200724 P 10/05/1810 23ll Miscellaneous Withholding 3,717.73

INVOICE: 2496


ll042 ENVIRONMENTS BY DESIGN INC. 10/02/18 190971 583 T 10/05/18 1021001 6400 Contracts 226.78

INVOICE: 23329 10/02/18 190971 583 T 10/05/18 1021003 6400 Contracts 125.00

INVOICE: 23329

32

Helix W~E!UitSTRICT

l0/03/2018 11:52 I Helix Water District, CA marcela PAID CHECK RUN REPORT

Ip ll appdwarr

CHECK RUN:100518 TO FISCAL 2019/04 07/0l/2018 TO 06/30/2019

VENDOR NAME INV DATE PO CHJ:ICK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION


10069 FED EX 09/28/18 190846 200725 p 10/05/18 1011007 6000 Parts and Supplies 78.48


INVOICE: 6-322-22857 10/02/18 191023 200725 p 10/05/18 1011007 7861 Freight 20.91

INVOICE: 6-300-75781


10361 WILLIAM FENTON 10/01/18 584 T 10/05/18 1045007 8415 Medicare Reimbursement 255.00

INVOICE: 63


10177 FERGUSON ENTERPRISES INC #1083 09/27/18 190759 200726 p 10/05/18 10 1501 Inventory 1,335.08

INVOICE: 0647831 09/27/18 190117 200726 p 10/05/18 10 1501 Inventory 1,558.39

INVOICE: 0635584-1 09/27/18 190117 200726 p 10/05/18 10 1501 Inventory 1,558.39

INVOICE: 0638222 10/02/18 190835 200726 p 10/05/18 10 9610 CIP Distribution Exp 400.47

INVOICE: 0647973 10/02/18 190948 200726 p 10/05/18 10 1501 Inventory 99.49


INVOICE: 0649442


10157 ARTHUR FLOTO 10/01/18 585 T 10/05/18 1045007 8415 Medicare Reimbursement 265.00

INVOICE: 593 10/01/18 585 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 593

VENDOR TOTALS 735.33 YTD INVOICED 735.33 YTD PAID 245.1.1

11295 FRANCHISE TAX BOARD 09/28/18 200727 P 10/05/1810 2312 Garnishment: 331.67

INVOICE: 2443

VENDOR TOTALS 331.67 YTD INVOICED 331. 67 YTD PAID 331. 67

10067 ROBERT D FRIEDGEN 10/01/18 586 T 10/05/18 1045007 8415 Medicare Reimbursement 121.80

33

Helix WATEll OISTRIC1

10/03/2018 11:52 I Helix Water District, CA Ip 12 marcela PAID CHECK RUN lREPORT appdwarr


VENDOR NAME INV DATE PO CHJ~CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

INVOICE: 223


10491 ELPIDIO & VIOLETA GARCIA 10/01/18 587 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 183 10/01/18 587 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 183

VENDOR TOTALS 744.33 YTD INVOICED 744.33 YTD PAID 248 .11

10057 DON GAUTHIER 10/01/18 588 T 10/05/18 1045007 8415 Medicare Reimbursement 258.00

INVOICE: 53 10/01/18 588 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 53


11174 GEI CONSULTANTS 09/28/18 200728 p 10/05/18 1012007 6475 Consulting Services 5,283.94

INVOICE: 3042049 09/28/18 200728 p 10/05/18 1012005 6475 Consulting Services 5,283.94

INVOICE: 3042049


10046 GRAINGER 09/27/18 190961 200729 p 10/05/18 1011001 6000 Parts and Supplies 86.88



INVOICE: 9910089789 10/02/18 191004 200729 p 10/05/18 1021003 6005 Safety Supplies 236.28


INVOICE: 9913655370 10/02/18 191003 200729 p 10/05/18 1021011 6105 Safety Equipment 88. 71


INVOICE: 9909429715 10/02/18 191003 200729 p 10/05/18 1021011 6001 Small Tools 188.43

INVOICE: 9909429723 10/02/18 191003 200729 p 10/05/18 1025005 6200 Repairs & Maintenance .01

INVOICE: 9909429723


10259 ZELLA GRAY

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Helix WAl'~ tilSTRICT

10/03/2018 11:52 !Helix Water District, CA marcela PAID CHECK RUN REPORT

Ip 13 appdwarr


VENDOR NAME INV DATE PO CHJ:!!CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

10/01/18 589 T 10/05/18 1045007 8415 Medicare Reimbursement 134.00 INVOICE: 783


10148 ESTELLE GREEN 10/01/18 590 T 10/05/18 1045007 8415 Medicare Reimbursement 134.00

INVOICE: 533


10274 STEPHEN HANNI 10/01/18 591 T 10/05/18 1045007 8415 Medicare Reimbursement 260.00

INVOICE: 813 10/01/18 591 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 813


10135 NORMA HATFIELD 10/01/18 592 T 10/05/18 1045007 8415 Medicare R<:imbursement 134.00

INVOICE: 453


10110 HAWTHORNE 10/02/18 190983 593 T 10/05/18 1023001 6200 Repairs & Maintenance 151.49

INVOICE: PS020041646 10/02/18 190996 593 T 10/05/18 1027001 6501 Training and Staff Develo 6,000.00

INVOICE: 82685401


10245 HD SUPPLY CONSTRUCTION AND 09/28/18 190807 200730 P 10/05/18 1021003 6006 Maintenance Supplies 23.77

INVOICE: 10009352800


10073 PETTY CASH 09/28/18 594 T 10/05/18 1018001 6501 Training and Staff Develo 10.00

INVOICE: 2165


10337 HELIX WATER DIST PAYROLL FUND 10/02/18 595 T 10/05/1810 1103 Union Bank Payroll Accoun 341,420.27

INVOICE: PPE092518

VENDOR TOTALS 2,551,816.41 YTD INVOICED 2,551,816.41 YTD PAID 341,420.27

35

Helix WATER tilS'TRrcT

10/03/2018 11:52 !Helix Water District, CA Ip 14 marcela PAID CHECK RUN lREPORT appdwarr



10264 HF SCIENTIFIC, INC. 10/02/18 191032 200731 p 10/05/18 1011001 6200 Repairs & .Maintenance 939.22


INVOICE: 00219559


10379 GLORIA HORTON 10/01/18 596 T 10/05/18 1045007 8415 Medicare Reimbursement 134. 00

INVOICE: 133


10126 LEON R HOSTETLER 10/01/18 200732 p 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 382 10/01/18 200732 p 10/05/18 1045007 8403 Dental -19.89

INVOICE: 382


10140 JOE HOWARD 10/01/18 200733 p 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 493 10/01/18 200733 p 10/05/18 1045007 8403 Dental -19.89

INVOICE: 493


10234 IDEXX DISTRIBUTION INC. 10/02/18 190906 200734 p 10/05/18 1011007 6000 Parts and Supplies 1,470.82

INVOICE: 3036862520 10/02/18 190906 200734 p 10/05/18 1011007 7861 Freight 14 .99

INVOICE: 3036862520


10305 INDUSTRIAL HEARING & 10/01/18 191044 200735 P 10/05/18 1027001 6507 Required Employee Testing 900.00

INVOICE: 14570


10544 INFRASTRUCTURE ENGINEERING CORP 09/28/18 597 T 10/05/1810 9610 CIP Distribution Exp 28,015.31

INVOICE: 11037

VENDOR TOTALS 39,225.77 YTD U,..nJO I CED 39,225.77 YTD PAID 28,015.31

10956 INGENIUM

36

Helix WATER!»STRICT

10/03/2018 11:52 I Helix Water District, CA Ip 1s marcela PAID CHECK RUN REPORT appdwarr



10/01/18 200736 p 10/05/18 1027005 6405 Material Hauling/Disposal 426.56 INVOICE: 64993


10533 J&M BAIT DISTRIBUTORS 09/28/18 190643 598 T 10/05/18 1018001 6010 Resale Supplies 266.40

INVOICE: JM-15994 09/28/18 190643 598 T 10/05/18 1018001 6010 Resale Supplies 208.80

INVOICE: JM-15962A 10/01/18 191027 598 T 10/05/18 1018001 6010 Resale Supplies 206.04

INVOICE: JM-16135

VENDOR TOTALS 4,616.07 YTD INVOICED 4,616.07 YTD PAID 681. 24

10139 ANTHONY JACKSON 10/01/18 599 T 10/05/18 1045007 8415 Medicare Reimbursement 267.00

INVOICE: 483 10/01/18 599 T 10/05/18 1045007 8403 Dental -39.78

INVOICE: 483


10263 ROBERT JACQUOT 10/02/18 191009 600 T 10/05/18 1027001 6105 Safety Equipment 90.00

INVOICE: 2541


10821 SANDRA L JANZEN 09/28/18 191012 601 T 10/05/18 1023005 6511 Mileage 245.25

INVOICE: 2410


10017 JCI JONES CHEMICALS INC 10/01/18 602 T 10/05/18 1011001 5303 Chlorine 6,041.70

INVOICE: 770955


11280 JIFFY MACHINE 09/28/18 190754 200737 P 10/05/1810 9607 CIP Reservoirs & Tanks Ex 1,616.25

INVOICE: 1574


10086 JIM DUKE SERVICE CO INC 10/01/18 190927 200738 P 10/05/18 1021005 6200 Repairs & Maintenance 78.77

INVOICE: 376518

37

Helix W.<llER DISTlilct

10/03/2018 11:52 !Helix Water District, CA Ip 16 marcela PAID CHECK RUN lREPORT appdwarr




11048 J R BEES, LLC 09/28/18 603 T 10/05/18 1044003 6402 Rodent & Pest Control 1,250.00

INVOICE: 1329 10/02/18 603 T 10/05/18 1044003 6402 Rodent & Pest Control 250.00

INVOICE: 1333 10/02/18 603 T 10/05/18 1044003 6402 Rodent & Pest Control 250.00

INVOICE: 1334


10076 DONALD R KAISER 10/01/18 604 T 10/05/18 1045007 8415 Medicare Reimbursement 258.00

INVOICE: 243 10/01/18 604 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 243

VENDOR TOTALS 714.33 YTD INVOICED 714 .33 YTD PAID 238.11

10091 DIANN KEMP 10/01/18 605 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 273 10/01/18 605 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 273

VENDOR TOTALS 744 .33 YTD INVOICED 744.33 YTD PAID 248.11

10097 WILLIAM E KOCH 10/01/18 606 T 10/05/18 1045007 8415 Medicare Reimbursement 134.00

INVOICE: 283


10066 DONALD J KUHL 10/01/18 607 T 10/05/18 1045007 8415 Medicare RE,imbursement 134. 00

INVOICE: 213 10/01/18 607 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 213


10061 DORIS L KUKUK 10/01/18 608 T 10/05/18 1045007 8415 Medicare Re,imbursement 134 .00

INVOICE: 193 10/01/18 608 T 10/05/18 1045007 8403 Dental -30.35

INVOICE: 193


38

Helix WATER OIS'rRICT

l0/03/2018 ll:52 )Helix Water District, CA Ip 17 marcela PAID CHECK RUN :REPORT appdwarr

CHECK RUN:100518 TO FISCAL 2019/04 07/0l/2018 TO 06/30/2019

VENDOR NAME INV DATE PO CHle!CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

10160 THOMAS LAWSON 10/01/18 200739 p 10/05/18 1045007 8415 Medicare Reimbursement 256.00

INVOICE: 613 10/01/18 200739 p 10/05/J.8 J.045007 8403 Dental -J.9.89

INVOICE: 613


10143 ANDREW BLEACH 10/01/18 609 T J.0/05/J.8 1045007 8415 Medicare Reimbursement 263.00

INVOICE: 513 10/01/18 609 T 10/05/J.8 1045007 8403 Dental -19.89

INVOICE: 513


10169 LISLE A. LEE 10/01/18 610 T 10/05/J.8 1045007 8415 Medicare R,eimbursement 268.00

INVOICE: 653


J.037]. LESLIE LEONARD 10/01/18 200740 P 10/05/J.8 1045007 8415 Medicare R,:imbursement 256.00

INVOICE: 93


10381 WILLIAM LINDALL 10/01/18 200741 p 10/05/J.8 1045007 8415 Medicare Reimbursement 258.00

INVOICE: 143 10/01/18 200741 p J.0/05/J.8 1045007 8403 Dental -19.89

INVOICE: 143


10260 DAVID LINK 10/01/18 611 T 10/05/J.8 1045007 8415 Medicare Reimbursement 268.00


INVOICE: 793


10396 DOLORES LOPEZ 10/01/18 612 T 10/05/18 1045007 8415 Medicare Reimbursement 134.00


INVOICE: 173

39

Helix W.'I.TE!l b!STlilCT

10/03/2018 11:52 I Helix Water District, CA Ip 18 marcela PAID CHECK RUN REPORT appdwarr


VENDOR NAME INV DATE PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUN'I' DESCRIPTION


10137 IRVIN LYNN 10/01/18 613 T 10/05/18 1045007 8415 Medicare Reimbursement 265.00

INVOICE: 463 10/01/18 613 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 463


10886 MALLORY SAFETY & SUPPLY LLC 10/02/18 190851 614 T 10/05/18 1011003 6000 Parts and Supplies 212.59

INVOICE: 4521433


10770 MARTIN STUDIOS INC. 10/02/18 190966 200742 P 10/05/18 1025011 6101 Small Tools Equipment 206.45

INVOICE: 1574


10121 GEORGE R MARTIN 10/01/18 615 T 10/05/18 1045007 8415 Medicare Reimbursement 259.00

INVOICE: 363 10/01/18 615 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 363


10078 WAYNE MASSIE 10/01/18 616 T 10/05/18 1045007 8415 Medicare Reimbursement 134.00

INVOICE: 253 10/01/18 616 T 10/05/1.8 1045007 8403 Dental -16.86

INVOICE: 253


11224 MCCAMPBELL ANALYTICAL, INC 10/02/18 190040 617 T 10/05/18 1011007 6417 Quality Assurance 250.00

INVOICE: 1809885 10/02/18 190959 617 T 10/05/18 10 9607 CIP Reservi:,irs & Tanks Ex 200.00

INVOICE: 1809C23 10/02/18 190040 617 T 10/05/18 1011007 6417 Quality Assurance 89.00

INVOICE: 1809942


10335 RICHARD MCCLAIN 10/01/18 618 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

40

Helix WATEl(Ci!STlllCf

10/03/2018 11:52 I Helix Water District, CA Ip 19 marcela PAID CHECK RUN !REPORT appdwarr


VENDOR NAME INV DATE PO CHl!:CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

INVOICE: 23 10/01/18 618 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 23


10142 THOMAS MCCONNELL 10/01/18 619 T 10/05/18 1045007 8415 Medicare Reimbursement 134. 00

INVOICE: 503 10/01/18 619 T 10/05/18 1045007 8403 Dental -8.09

INVOICE: 503


10149 DENNIS MCDONALD 10/01/18 620 T 10/05/18 1045007 8415 Medicare Reimbursement 241. 00

INVOICE: 543 10/01/18 620 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 543


10045 MCMASTER-CARR SUPPLY CO 09/27/18 190960 621 T 10/05/18 1011001 6200 Repairs & Maintenance 56.41


INVOICE: 74059830 10/01/18 190845 621 T 10/05/18 1011001 6000 Parts and Supplies 98.82

INVOICE: 73565196 10/01/18 190896 621 T 10/05/18 1011003 6000 Parts and Supplies 173 .13




INVOICE: 73595681 10/02/18 191055 621 T 10/05/18 1021011 6001 Small Tools 91.15


INVOICE: 73710477


10159 BEVERLY J MILLER 10/01/18 622 T 10/05/18 1045007 8415 Medicare Reimbursement 134. 00

INVOICE: 603


10347 FRA..TIJK MITCHELL

41


10/03/2018 11:52 IHelix Water District, CA Ip 20 marcela PAID CHECK RUN REPORT appdwarr


VENDOR NAME INV DATE PO CH:E!:CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

10/01/18 623 T 10/05/18 1045007 8415 Medicare Reimbursement 248.00 INVOICE: 33

10/01/18 623 T 10/05/18 1045007 8403 Dental -19.89 INVOICE: 33


10152 DEAN R MOON 10/01/18 624 T 10/05/18 1045007 8415 Medicare Reimbursement 256.00

INVOICE: 553 10/01/18 624 T 10/05/1.8 1045007 8403 Dental -1.4.55

INVOICE: 553


10138 NANCY MORROW 10/01/18 625 T 1.0/05/1.8 1.045007 8415 Medicare Reimbursement 268.00

INVOICE: 473 10/01./18 625 T 10/05/1.8 1045007 8403 Dental -19.89

INVOICE: 473


11.281 MOTION INDUSTRIES, INC 10/02/18 190803 626 T 10/05/18 1011003 6000 Parts and Supplies 50.25

INVOICE: CA05-942236 10/02/18 190803 626 T 1.0/05/1.8 1011003 7861 Freight 12.80

INVOICE: CA05-942236 10/02/1.8 190803 626 T 1.0/05/18 1011003 6000 Parts and Supplies 2,437.01

INVOICE: CA05-942626 10/02/18 190803 626 T 1.0/05/1.8 1011003 7861 Freight 464.76

INVOICE: CA05-942626


10351 JOHN MUNN 10/01/18 627 T 1.0/05/1.8 1.045007 8415 Medicare Reimbursement 256.00

INVOICE: 43 10/01/18 627 T 10/05/18 1045007 8403 Dental -35.80

INVOICE: 43


10132 KATHLEEN A MYERS 10/01/1.8 628 T 10/05/18 1045007 8415 Medicare Reimbursement 134.00

INVOICE: 423 10/01/18 628 T 1.0/05/18 1045007 8403 Dental -16.86

INVOICE: 423


42

Helix W/ITSR l:>ISTltlCT

10/03/2018 11:52 I Helix Water District, CA Ip 21 marcela P.l'.ID CHECK RUN REPORT appdwarr



10926 NATIONAL METER & AUTOMATN INC 09/28/18 190780 629 T 10/05/1810 1501 Inventory 18,653.64

INVOICE: 81104835.001


10171 SHELLEY NEILL 10/01/18 630 T 10/05/18 1045007 8415 Medicare Reimbursement 133.00

INVOICE: 673


10156 ED NISHIKAWA 10/01/18 631 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 583 10/01/18 631 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 583


10253 LOUIS J NUNEZ 10/01/18 632 T 10/05/18 1045007 8415 Medicare RE~imbursement 134. 00

INVOICE: 763 10/01/18 632 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 763


10384 WILLIAM ONTIVEROS 10/01/18 633 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 153 10/01/18 633 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 153


10185 INA F ORTON 10/01/18 634 T 10/05/18 1045007 8415 Medicare Reimbursement 134. 00

INVOICE: 723


10291 OTIS ELEVATOR CO 09/28/18 200743 P 10/05/18 1021001 6400 Contracts 467.10

INVOICE: SDA07675KA18 09/28/18 200743 p 10/05/18 1021003 6400 Contracts 235.50

INVOICE: SDA07675KA18 09/28/18 200743 p 10/05/18 1021005 6400 Contracts 224.23

INVOICE: SDA07675KA18

43

Helix WATal OIST!lft:1

10/03/2018 11:52 IHelix Water District, CA Ip 22 marcela PAID CHECK RUN REPORT appdwarr


VENDOR NAME INV DATE PO CH:E:CK NO T CHK DATE GL ACCOUNT GL ACCOUNT' DESCRIPTION


10939 PACIFIC COAST CHEMICALS co. 10/02/18 190792 200744 p 10/05/18 1011001 5308 Calcium Thiosulfate 3,517.99


INVOICE: 192964


10692 PECK'S HEAVY FRICTION INC. 10/02/18 190970 200745 P 10/05/18 1023005 6200 Repairs & Maintenance 210.11

INVOICE: 278562


10117 ROBERT L PFEIFFER 10/01/18 200746 P 10/05/18 1045007 8415 Medicare Reimbursement 134.00

INVOICE: 343


11187 PLATT/WHITELAW 09/28/18 200747 P 10/05/1810 9606 CIPTreatme:nt Plant Exp 1,360.89

INVOICE: 10055


10109 RONALD C POORBAUGH 10/01/18 635 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 313 10/01/18 635 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 313


10163 WAYNE PUCKETT 10/01/18 200748 P 10/05/18 1045007 8415 Medicare Reimbursement 121.80

INVOICE: 633


10869 RDO EQUIPMENT COMPANY 10/02/18 191050 200749 P 10/05/18 10 9701 WIP Private Non-Capitaliz 166 .13

INVOICE: R23951


11221 REGAL BELOIT AMERICA, INC 10/01/18 190802 636 T 10/05/18 1011001 6200 Repairs & Maintenance 1,024.44

44

Helix W~ DISTRICT



VENDOR NAME INV DATE PO CHIE:CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

INVOICE: 131192366 lO/Ol/18 190802 636 T 10/05/18 1011001 7861 Freight 63.07

INVOICE: 131192366 10/01/18 190802 636 T 10/05/18 1011001 6200 Repairs & Maintenance 31.40

INVOICE: 131199378 10/01/18 190802 636 T 10/05/18 1011001 7861 Freight 1. 93

INVOICE: 131199378


10131 CHRISTINA REISCH 10/01/18 637 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 413 10/01/18 637 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 413


10133 ROBERT RIVERA 10/01/18 638 T 10/05/18 1045007 8415 Medicare Reimbursement 259.00

INVOICE: 433


10385 ANTHONY ROSS 10/01/18 639 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 163 10/01/18 639 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 163


10064 JANET RUNDELL 10/01/18 640 T 10/05/18 1045007 8415 Medicare Reimbursement 131. 00

INVOICE: 203


10717 MICHAEL J RUSSELL 10/01/18 191020 641 T 10/05/18 1045005 6505 License & Certificate Rei 80.00

INVOICE: 2451


10113 LOIS E RUTH 10/01/18 642 T 10/05/18 1045007 8415 Medicare Reimbursement 133. 00

INVOICE: 323


10144 RALPH SALAZ

45

Helix WAJ'!:R blSTRICT

10/03/2018 11:52 I Helix Water Dis'trict, CA Ip 24 marcela PAID CHECK RUN lREPORT appdwarr



10/01/18 643 T 10/05/18 1045007 8415 Medicare Reimbursement 134. 00 INVOICE: 523


10804 SAN DIEGO ICE CO 10/01/18 191028 200750 p 10/05/18 1018003 6010 Resale Supplies 163.25

INVOICE: 04-808901 10/01/18 191028 200750 p 10/05/18 1018001 6010 Resale Supplies 160.85

INVOICE: 04-808902


11141 SAN DIEGO PACIFIC CREST SVC 10/01/18 190912 644 T 10/05/18 1023005 6200 Repairs & Maintenance 2,498.78

INVOICE: M7688 10/02/18 190987 644 T 10/05/18 1023005 6200 Repairs & Maintenance 1,298.86

INVOICE: M7715


10153 CHARLES SEPICH 10/01/18 645 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 563 10/01/18 645 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 563


10182 JEAN SHAFF 10/01/18 646 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 703 10/01/18 646 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 703


10176 SHARP ELECTRONICS CORP 10/01/18 200751 P 10/05/18 1042003 6110 Office Equipment 906.52

INVOICE: 9001403967


10184 ROBERT L SIMPSON 10/01/18 647 T 10/05/18 1045007 8415 Medicare Reimbursement 126.00

INVOICE: 713


10010 THE SOCO GROUP, INC. 09/26/18 190761 648 T 10/05/18 1023005 6302 Unleaded 320.81

46

Helix W,'ITER Ci!STRICI'

10/03/2018 11:52 I Helix Water District, CA Ip 25 marcela PAID CHECK RUN REPORT appdwarr


VENDOR NAME INV DATE PO CH:E:CK NO T CHK DATE GL ACCOUNT GL ACCOUN'I' DESCRIPTION

INVOICE: CL385l2 09/28/18 190941 648 T 10/05/18 1023005 6302 Unleaded 170.73

INVOICE: CL40895 09/28/18 190013 648 T 10/05/18 1023001 6301 Diesel 88.53

INVOICE: 0579471-IN


11179 STATE DISBURSEMENT UNIT 09/28/18 200752 P 10/05/1810 2312 Garnishment 138 .46

INVOICE: 2436


10454 SYCAMORE LANDFILL 09/28/18 191011 649 T 10/05/18 1027005 6405 Material Hauling/Disposal 792.03

INVOICE: 4530-000025776


10726 TESSCO INC 10/01/18 190826 650 T 10/05/18 1016011 6106 Radio Equipment 128.94


INVOICE: 526492


10363 TCI TIRE CENTERS INC. 10/02/18 190968 200753 P 10/05/18 1023005 6200 Repairs & Maintenance 364.20

INVOICE: 8720186582


10108 EVELYN TORRES 10/01/18 651 T 10/05/18 1045007 8415 Medicare Reimbursement 134. 00

INVOICE: 303


10262 TREBOR SHORING RENTALS 10/01/18 190839 200754 P 10/05/1810 9610 CIP Distribution Exp 411.84

INVOICE: 175924-3


10047 UNDERGROUND SERVICE ALERT/SC 10/01/18 190086 652 T 10/05/18 1036003 6473 Engineerin~:r Services 640.30

INVOICE: 920180320

47

Oti~!~ 10/03/2018 11:52 I Helix Water Dist;rict, CA Ip 26 marcela PAID CHECK RUN REPORT appdwarr


VENDOR NAME INV DATE PO CH!ICK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION


10421 us HEALTHWORKS MEDICAL GRP PC l0/02/18 191047 200755 P 10/05/18 1045001 6506 Recruitment 45.00

INVOICE: 3399046-CA


10267 USABLUEBOOK 10/01/18 190801 653 T 10/05/18 1011001 6000 Parts and Supplies 167.31


INVOICE: 678326


10316 TIMOTHY VACLAVEK 10/01/18 654 T 10/05/18 1045007 8415 Medicare Reimbursement 258.00

INVOICE: 13 10/01/18 654 T 10/05/18 1045007 8403 Dental -19.89

INVOICE: 13

VENDOR TOTALS 714 .33 YTD INVOICED 714.33 YTD PAID 238 .11

11081 VALVETEK UTILITY SERVICES 09/28/18 655 T 10/05/18 1025007 6406 Fire Hydrant Maintenance 4,616.15

INVOICE: 3391 09/28/18 655 T 10/05/18 1025007 6406 Fire Hydrant Maintenance 4,489.10

INVOICE: 3392 09/28/18 655 T 10/05/18 1025007 6406 Fire Hydrant Maintenance 4,658.50

INVOICE: 3394


10374 JONE L VAUGHN 10/01/18 656 T 10/05/18 1045007 8415 Medicare Reimbursement 12l. 80

INVOICE: 103 10/01/18 656 T 10/05/18 1045007 8403 Dental -30.35

INVOICE: 103


10155 DOMINGO VILLA 10/01/18 657 T 10/05/18 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 573 10/01/18 657 T 10/05/18 1045007 8403 Dental -8.09

INVOICE: 573


48

Helix W!LTEROlSTRiCT

10/03/2018 11:52 JHelix Water District, CA Ip 27 marcela PAID CHECK RUN REPORT appdwarr


VENDOR NAME INV DATE PO CH!O:CK NO T CHK DATE GL ACCOUNT GL ACCOUNT' DESCRIPTION

10357 VILLAGE AWARDS & ENGRAVING 10/02/18 191033 200756 p 10/05/18 1042005 6000 Parts and Supplies 40.15

INVOICE: 28417 10/02/18 191045 200756 p 10/05/18 1045003 6503 Employee Recognition 9.22

INVOICE: 28273 10/02/18 191046 200756 p 10/05/18 1045003 6503 Employee Recognition 48 .28

INVOICE: 28399


10019 VWR INTERNATIONAL, INC. 10/01/18 190844 658 T 10/05/18 1011007 6000 Parts and Supplies 89.15



INVOICE: 8083775901


10027 WASTE MNGMT OF EL CAJON-S.D. 10/02/18 190170 200757 P 10/05/18 1021003 6400 Contracts 391.12

INVOICE: 4863911-1584-8


10811 WATCHLIGHT CORPORATION 09/28/18 190924 659 T 10/05/18 1021001 6411 Security Maintenance 90.00

INVOICE: 593401 09/28/18 190924 659 T 10/05/18 1021001 6411 Security Maintenance 285.60

INVOICE: 591530 09/28/18 190924 659 T 10/05/18 1021003 6411 Security Maintenance 645.60

INVOICE: 591530


11027 WELLS FARGO VENDOR FIN SVC LLC 10/01/18 200758 P 10/05/18 1042003 6110 Office Equipment 288.39

INVOICE: 68805494


10051 WESTERN WATER WORKS SUPPLY co 09/26/18 190757 660 T 10/05/1810 1501 Inventory 53.05

INVOICE: 506118-01

VENDOR TOTALS -5,097.49 YTD INVOICED 4,033.83 YTD PAID 53.05

10181 DIANE D WILLIAMS 10/01/18 661 T 10/05/18 1045007 8415 Medicare Reimbursement 134. 00

INVOICE: 693

49

Helix W.'llll! tl!STRICT

10/03/2018 11:52 I Helix Water District, CA Ip 28 marcela PAID CHECK RUN lREPORT appdwarr


VENDOR NAME INV DATE PO CHgCK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

10/01/18 661 T 10/05/18 1045007 8403 Dental -13.47 INVOICE: 693


10170 WARREN WILLS 10/01/18 662 T 10/05/18 1045007 8415 Medicare Reimbursement 257.00

INVOICE: 663 10/01/18 662 T 10/05/18 1045007 8403 Dental -35.80

INVOICE: 663


99999 ZZZZZ CAYENTA REFUNDS 10/01/18 200784 p 10/05/18 10 1401 Accounts Receivable 99.27

INVOICE: 203765-2102 10/02/18 200769 p 10/05/18 10 1401 Accounts Receivable 20.69



INVOICE: 272842-2122 10/02/18 200774 p 10/05/18 10 1401 Accounts R,ecei vable 61. 83

INVOICE: 605931-2121 10/02/18 200778 p 10/05/18 10 1401 Accounts R,ecei vable 120.11

INVOICE: 612628-2118 10/02/18 200785 p 10/05/18 10 1401 Accounts R,ecei vable 322.53


INVOICE: 601482-2119 10/02/18 200777 P 10/05/18 10 1401 Accounts Receivable 64.24

INVOICE: 603 632-212 0 10/02/18 200772 p 10/05/18 10 1401 Accounts Receivable 206.03




INVOICE: 236467-2125 10/02/18 200781 p 10/05/18 10 1401 Accounts Receivable 2,245.72

INVOICE: 256789-2110 10/02/18 200760 p 10/05/18 10 1401 Accounts R,;,cei vable 43.66



INVOICE: 222072-2131 10/02/18 200783 p 10/05/18 10 1401 Accounts Receivable 54 .45


50

Helix W-'O'ER DISTRICT

10/03/2018 11:52 marcela

CHECK RUN:100518

VENDOR NAME

INVOICE:

INVOICE:

INVOICE:

INVOICE:

INVOICE:

INVOICE:

INVOICE:

INVOICE:

INVOICE:

INVOICE:

INVOICE:

VENDOR TOTALS

INV DATE

612336-2132 10/02/18 261058-2128 10/02/18 270737-2129 10/02/18 609408-2106 10/02/18 603925-2107 10/02/18 610137-2127 10/02/18 604693-2104 10/02/18 610066-2103 l0/02/1.8 611. 783-2133 10/02/18 611751-2114 10/02/18 61.2943-21.l.2

I Helix Water District, CA PAID CHECK RUN REPORT

PO CHECK NO T CHK DATE GL ACCOUNT

200766 p 10/05/18 10 1401

200763 p 10/05/1.8 10 1401.

200787 p 10/05/1.8 10 1401

200782 p 10/05/1.8 lO 1401

200765 p 10/05/18 10 1401

200764 p 10/05/18 10 1401

200761 p 10/05/1.8 10 1401

200779 p l0/05/18 10 l.401

200780 p 10/05/1.8 10 1401

200773 p 10/05/18 10 1401

80,627.l.6 YTD INVOICED 80,627.16

TOTAL PRINTED CHECKS TOTAL EFT TRANSFERS

Ip 29 appdwarr

TO FISCAL 2019/04 07/01/2018 TO 06/30/2019

GL ACCOUN'I' DESCRIPTION

Accounts Receivable 183.95







Accounts Receivable 2,565.81



YTD PAID ll,786.93

REPORT TOTALS 667,056.l.5

COUNT AMOUNT

88 lOS,283.09 118 561,773.06

** END OF REPORT - Generated by Marcela Rodriguez**

51

~ Helix WATI:R DISTRICT

10/10/2018 10:45 \Helix Water District, CA Ip l marcela PAID CHECK RUN REPORT appdwarr


VENDOR NAME INV DATE PO CHE:CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

10715 1903 SOLUTIONS LLC 10/09/18 190973 663 T 10/12/18 1048001 6113 Software 627.60

INVOICE: h3x05180913h-


10075 ACWA/JPIA 10/08/18 191076 664 T 10/12/18 1027007 7821 General Liability Insuran 394,360.00

INVOICE: 2710 10/09/18 664 T 10/12/18 1027007 8411 Workers Compensation 79,362.23

INVOICE: 2797 10/03/18 664 T 10/12/18 1047001 8401 Health Insurance 152,433.33



INVOICE: 0577761 10/03/18 664 T 10/12/18 1045007 8403 Dental 7,941.47


INVOICE: 0577761 10/03/18 664 T 10/12/18 1045007 8405 Vision 2,338.56

INVOICE: 0577761


10699 AFFORDABLE DRAIN SERVICE INC 10/09/18 191102 200788 P 10/12/18 1021005 6200 Repairs & Maintenance 2,695.00

INVOICE: 8595


10656 ALL COUNTY FIRE INC 10/09/18 191101 665 T 10/12/18 1021005 6200 Repairs & Maintenance 794.93

INVOICE: 98644


10233 BEST, BEST & KRIEGER 10/05/18 666 T 10/12/18 1042001 6472 Legal Services 4,496.10






INVOICE: 832130

52

Helix WATER D!STRlCT

10/10/2018 10:45 !Helix Water District, CA lp 2 marcela PAID CHECK RUN REPORT appdwarr


VENDOR NAME INV DATE PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

10/05/18 666 T 10/12/18 1042001 6472 Legal Services l,J.72.60 INVOICE: 832167


10216 BOOT WORLD 10/09/18 190025 667 T 10/12/18 1027001 6105 Safety Equipment 256.89

INVOICE: 1162371-IN


10009 CALIFORNIA ELECTRIC SUPPLY 10/05/18 190904 200789 p 10/12/18 J.011001 6003 Electrical Supplies 194.38

INVOICE: 1955-715260 10/05/18 190904 200789 p 10/12/18 10 9607 CIP Reservoirs & Tanks Ex 73.21

INVOICE: 1955-715260


11091 CALIFORNIA TREE SERVICE, INC 10/08/18 191140 200790 P 10/12/18 1018003 6010 Resale Supi;>lies 712.50

INVOICE: LJ-18-16


10649 CALL-EM-ALL, LLC 10/09/18 190363 668 T 10/12/18 1025000 7000 Other Expenditures 38.25

INVOICE: 27461


10471 CALPINE ENERGY SOLUTIONS 10/05/18 190058 669 T 10/12/18 1011003 6304 Gas & Electric 14,825.58

INVOICE: 1827500095,94205 10/05/18 190058 669 T 10/12/18 1016001 6304 Gas & Electric 23,925.68

INVOICE: 182750009594205 10/05/18 190058 669 T 10/12/18 1021001 6304 Gas & Electric 4,236.93


INVOICE: 1827500095194203 10/05/18 190058 669 T 10/12/18 1012011 6304 Gas & Electric 144. 84

INVOICE: 182750009594203 10/05/18 190058 669 T 10/12/18 1012013 6304 Gas & Electric 62.09



INVOICE: 182750009594203


53


10/10/2018 10:45 )Helix Water District, CA lp 3 marcela PAID CHECK RUN FlEPORT appdwarr


VENDOR NAME INV DATE PO CHli:CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

10354 CANON SOLUTIONS AMERICA, INC 10/05/18 670 T 10/12/18 1031000 6478 Copier Maintenance 76.54

INVOICE: 989089999 10/05/18 670 T 10/12/18 1031000 6478 Copier Maintenance 200.57

INVOICE: 989092690


10050 CITY OF EL CAJON 10/05/18 190587 200791 p 10/12/18 1021003 6307 Sewer 18.64

INVOICE: 2617 10/05/18 190587 200791 p 10/12/18 1021003 6307 Sewer 51.67

INVOICE: 2621 10/05/18 190587 200791 p 10/12/18 1021003 6307 Sewer 14.97

INVOICE: 2622 10/05/18 190587 200791 p 10/12/18 1021003 6307 Sewer 33.32

INVOICE: 2623 10/05/18 190587 200791 p 10/12/18 1021003 6307 Sewer 29.65

INVOICE: 2624 10/05/18 190587 200791 p 10/12/18 1021003 6307 Sewer 599.49

INVOICE: 2625


11095 TOTAL PRODUCTIVE STAFFING 10/05/18 191092 671 T 10/12/18 1042003 6476 Temporary Staffing 1,400.00

INVOICE: 2022773 10/09/18 191150 671 T 10/12/18 10 9615 CIP Office Equipment Exp 1,120.00

INVOICE: 2022773A


10018 COUNTY OF SAN DIEGO 10/08/18 191113 672 T 10/12/18 1025005 7000 Other Expenditures 150.00

INVOICE: DPW AR HELIX WD-0818 10/08/18 191113 672 T 10/12/18 1025005 7853 Inspection Fees 1,000.60

INVOICE: DPW AR HELIX WD-0818 10/08/18 191113 672 T 10/12/18 1025009 7853 Inspection Fees 1,464.20

INVOICE: DPW AR HELIX WD-0818 10/08/18 191113 672 T 10/12/18 10 9610 CIP Distribution Exp 1,404.00

INVOICE: DPW AR HELIX WD-0818 10/08/18 191113 672 T 10/12/18 10 9610 CIP Distribution Exp 2,448.00

INVOICE: DPW AR HELIX WD-0818 10/08/18 191113 672 T 10/12/18 10 9610 CIP Distribution Exp 345.50

INVOICE: DPW AR HELIX WD-0818 10/08/18 191113 672 T 10/12/18 1025005 6006 Maintenance Supplies 75.50

INVOICE: DPW AR HELIX WD-0818 10/08/18 19111.3 672 T 10/12/18 1025005 6006 Maintenance Supplies 450.00

INVOICE: DPW AR HELIX WD-0818 10/08/18 191113 672 T 10/12/18 1025005 6006 Maintenance, Supplies 573.60

INVOICE: DPW AR HELIX WD-0818

54

Helix WATE!! DlSTRlCT

10/10/2018 10:45 \Helix Water District, CA Ip 4 marcela PAID CHECK RUN REPORT appdwarr

CHECK RUN:10122018 TO FISCAL :!019/04 07/01/2018 TO 06/30/2019

VENDOR NAME INV DATE PO CHECK NO T CHIC DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

10/08/18 191113 672 T 10/12/18 10 9701 WIP Private Non-Capitaliz 792.00 INVOICE: DPW AR HELIX WD-0818





10319 COX COMMUNICATIONS 10/05/18 200792 P 10/12/18 1048001 6305 Telephone and Communicati 1,034.53

INVOICE: 2662


10497 DAY & NIGHT POWER SWEEPING 10/09/18 191097 :200793 P 10/12/18 1021003 6200 Repairs & Maintenance 620.00

INVOICE: 1430742


11299 DBX, INC. 10/05/18 200794 P 10/12/1810 2601 Customer Deposits 2,639.35

INVOICE: 2649


10496 DOUBLES TACK AND FEED COMPANY 10/08/18 191120 :200795 p 10/12/18 1018001 7000 Other Expenditures 15.37

INVOICE: 213535 10/08/18 191120 200795 p 10/12/18 1018003 7000 Other Expenditures 15.34

INVOICE: 213535


10629 MICHAEL P. JONES 10/09/18 191100 :200796 P 10/12/18 1021001 6200 Repairs & Maintenance 703.63

INVOICE: 948408


10767 EL CAJON FORD 10/09/18 191061 200797 p 10/12/18 1023005 6200 Repairs & Maintenance 365.13

INVOICE: 776777 10/09/18 191062 200797 p 10/12/18 1023005 6200 Repairs & Maintenance 1,786.09

INVOICE: C49530

VENDOR TOTALS 55,429.75 YTD Il\TVOICED 55,868.07 YTD PAID 2,151.22

55

Helix WATER OlSTRlCT

10/10/2018 10:45 !Helix Water District, CA Ip s marcela PAID CHECK RUN REPORT appdwarr



10069 FED EX 10/09/18 191074 200798 P 10/12/18 1011007 6606 Postage 229.69

INVOICE: 6-314-42353


J.0177 FERGUSON ENTERPRISES INC #1083 10/09/18 190948 200799 p 10/12/18 10 1501 Inventory 1,489.94


INVOICE: 0650339


11119 ROSAS & AGUIRRE ENTERPRISES 10/09/18 191066 200800 P 10/12/18 1023005 6200 Repairs & Maintenance 35.00

INVOICE: 27474


10730 GLC- (CA) HELIX, LLC 10/09/18 190030 673 T 10/12/18 1021003 6304 Gas & Electric 2,871.75

INVOICE: 0918-012


10596 GLOBAL POWER GROUP INC. 10/05/18 674 T l0/12/18 1016009 6410 Generator Services 222.27

INVOICE: 57018 10/05/18 674 T 10/12/18 1016009 6410 Generator Services 222.27

INVOICE: 57016 10/05/18 674 T 10/12/18 1016009 6410 Generator Services 200. 96

INVOICE: 56996 10/05/18 674 T l0/12/18 1016009 6410 Generator Services 246.04





INVOICE: 57019


10836 NEOGOV 10/05/18 191079 675 T 10/12/18 1048001 6413 Software Maintenance 5,460.00

HIVOICE: INV24505

56


10/10/2018 10:45 I Helix Water Dist.rict, CA Ip 6 marcela PAID CHECK RUN REPORT appdwarr




10046 GRAINGER 10/09/18 191141 200801 P 10/12/18 1025011 7000 Other Expenditures 74.99

INVOICE: 9921099082


10670 HUDSON SAFE-T-LITE RENTALS 10/09/18 190664 676 T 10/12/18 1021011 6105 Safety Equipment 987.78

INVOICE: 00056163 10/09/18 191109 676 T 10/12/18 1021003 6200 Repairs & Maintenance 216.50

INVOICE: 00056233


11071 INTENT DIGITAL LLC 10/09/18 191085 200802 P 10/12/18 1048001 6413 Software Maintenance 2,700.00

INVOICE: 907


10533 J&M BAIT DISTRIBUTORS 10/08/18 191121 677 T 10/12/18 1018001 6010 Resale Supplies 355.26

INVOICE: JM-16177


10743 JENAL ENGINEERING CORPORATION 10/08/18 191059 678 T 10/12/18 1021003 6200 Repairs & Maintenance 132. 00


INVOICE: 18-2888


11298 JILL KENNISTON 10/05/18 200803 P 10/12/1810 2601 Customer Deposits 39.20

INVOICE: 2648


11048 J R BEES, LLC 10/05/18 679 T 10/12/18 1044003 6402 Rodent & Pest Control 250.00

INVOICE: 1338


10214 KNOTT'S PEST CONTROL INC. 10/08/18 200804 P 10/12/18 1012007 6402 Rodent & Pest Control 423.30

57





INVOICE: 130055 10/08/18 200804 p 10/12/18 1012005 6402 Rodent & Pest Control 91.80


INVOICE: 130059 10/08/18 200804 p 10/12/18 1011001 6402 Rodent & Pest Control 96. 90



INVOICE: 130053 10/08/18 200804 p 10/12/18 1012013 6402 Rodent & Pest Control 121. so

INVOICE: 13 0052


10005 LAKESIDE WATER DISTRICT 10/08/18 190185 200805 P 10/12/18 1012013 7000 Other Expenditures 225.08

INVOICE: 2734


10527 VELOCITY TRUCK CENTERS 10/09/18 190943 200806 P 10/12/18 1023005 6200 Repairs & Maintenance 581.37

INVOICE: RA290005689:0l


10272 LYNN'S LOCKSMITH SERVICE 10/09/18 191056 680 T 10/12/18 1023005 6200 Repairs & Maintenance 9.31

INVOICE: 305236

VENDOR TOTALS 401. 08 YTD INVOICED 401. 08 YTD PAID 9.31

10886 MALLORY SAFETY & SUPPLY LLC 10/09/18 190851 681 T 10/12/18 1011003 6000 Parts and Supplies 212.59

INVOICE: 4523600 10/09/18 191063 681 T 10/12/18 1021011 6105 Safety Equipment 42.87

INVOICE: 4523605


10297 MAIL DISPATCH, LLC 10/05/18 190204 :200807 p 10/12/18 1011001 7000 Other Expenditures 314.03

INVOICE: 167162 10/05/18 190204 :200807 p 10/12/18 1021001 7000 Other Expenditures 314.03


INVOICE: 167162

58

Helix WATEII DISTRICT

10/10/2018 10:45 'Helix Water District, CA Ip 8 marcela PAJ:D CHECK RUN :REPORT appdwarr

CHECK RUN:10122018 TO FISCAL .2019/04 07/01/2018 TO 06/30/2019

VENDOR NAME J:NV DATE PO CHE:CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION


10288 METROPOLITAN TRANSIT SYSTEM 10/05/18 191078 200808 P 10/12/18 1027001 6501 Training and Staff Develo 5,166.00

INVOICE: 2635


11297 NU-LINE TECHNOLOGIES LLC 10/05/18 200809 P 10/12/1810 2601 Customer Deposits 2,565.81

INVOICE: 2647


10146 PACIFIC PIPELINE SUPPLY 10/09/18 190950 200810 p 10/12/18 10 1501 Inventory 2,821.87


INVOICE: 325780 10/09/18 190950 200810 p 10/12/18 10 1501 Inventory 525.12

INVOICE: 326013


10227 HENRY PALECHEK 10/05/18 191083 200811 P 10/12/18 1045005 6505 License & Certificate Rei 125.00

INVOICE: 2636


11034 PRIZM JANITORIAL SERVICES INC. 10/09/18 190365 200812 p 10/12/18 1021001 6403 Custodial Services 2,297.48

INVOICE: 15484 10/09/18 190365 200812 p 10/12/18 1021003 6403 Custodial Services 2,297.48

INVOICE: 15484 10/09/18 190365 200812 p 10/12/18 1021005 6403 custodial Services 1,296.01

INVOICE: 15484


11270 RED HAWK FIRE & SECURITY, LLC 10/08/18 191110 200813 p 10/12/18 1021003 6400 Contracts 356.00

INVOICE: 3306202 10/08/18 191110 200813 p 10/12/18 1021001 6400 Contracts 356.00

INVOICE: 3306207


10837 RON OEDING INC. 10/05/18 191021 200814 P 10/12/18 1042005 6600 Promotion & Outreach 24.36

59



CHECK RUN:10122018 TO FISCAL :2019/04 07/01/2018 TO 06/30/2019


INVOICE: 2638


10015 SAN DIEGO COUNTY WATER AUTHORITY 09/30/18 682 T 10/12/18 10 2604 CWA Capacity Fees 431,776.00

INVOICE: 3Q/2018 10/09/18 191174 682 T 10/12/18 1042005 7913 Discounts/Rebates 1,372.52

INVOICE: 0000001726


10003 SAN DIEGO GAS & ELECTRIC 10/08/18 190085 200815 p 10/12/18 1016001 6304 Gas & Electric 29,849.41

INVOICE: 2748 10/08/18 190085 200815 p 10/12/18 1021001 6304 Gas & Electric 8,307.94

INVOICE: 2748 10/08/18 190085 200815 p 10/12/18 1036001 6304 Gas & Electric 238.66

INVOICE: 2748


11141 SAN DIEGO PACIFIC CREST SVC 10/09/18 191162 683 T 10/12/18 1023005 6200 Repairs & Maintenance 896.90

INVOICE: M7739 10/09/18 191067 683 T 10/12/18 1023005 6200 Repairs & Maintenance 1,489.67

INVOICE: M7705 10/09/18 191.068 683 T 10/12/1.8 1023005 6200 Repairs & Maintenance 213. 88

INVOICE: M7659

VENDOR TOTALS 16,563.08 YTD INVOICED 1.6,563.08 YTD PAID 2,600.45

10010 THE SOCO GROUP, INC. 1.0/09/1.8 191041 684 T 10/1.2/18 1023005 6302 Unleaded 224.00

INVOICE: CL41028


10738 SONSRAY MACHINERY 1.0/05/1.8 200816 p 10/1.2/18 1.021.003 6400 Contracts 1.,145.49

INVOICE: W03904-0l 1.0/05/18 20081.6 p 1.0/1.2/1.8 1.021003 6400 Contracts 548.73

INVOICE: W03939-01 1.0/05/18 200816 p 1.0/1.2/18 1.021003 6400 Contracts 69.45

INVOICE: W03943-01. 1.0/05/18 :20081.6 p 1.0/12/18 1021003 6400 Contracts 1.96 .25

INVOICE: W03947-01. 10/05/1.8 200816 p 10/12/18 1.021.003 6400 Contracts 63.40

INVOICE: W03944-0l 10/05/18 20081.6 p 1.0/1.2/18 1.021.003 6400 Contracts 145. 35

INVOICE: W03945-0l

60

Helix WATER OISIRICT

10/10/2018 10:45 I Helix Water Dist;rict, CA marcela PAID CHECK RUN REPORT

Ip 10 appdwarr

CHECK RUN:10122018 TO FISCAL .2019/04 07/01/2018 TO 06/30/2019


10/05/18 200816 p 10/12/18 1021003 6400 Contracts 116.45 INVOICE: W03946-01



10/05/18 200816 p 10/12/18 1021003 6400 Contracts 290 .46 INVOICE: W03950-01


10/05/18 200816 p 10/12/18 1021003 6400 Contracts 140 .25 INVOICE: W03952-01

10/05/18 200816 p 10/12/18 1021003 6400 Contracts 71.55 INVOICE: W03953-0l






10363 TCI TIRE CENTERS INC. 10/09/18 191057 200817 p 10/12/18 1023001 6200 Repairs & Maintenance 653.51


INVOICE: 8720191237


10974 TOM MALLOY CORPORATION 10/09/18 191114 685 T 10/12/18 1021011 6105 Safety Equipment 6,193.25

INVOICE: 1152764-0001


11289 UNDERGROUND SOLUTIONS, INC. 10/09/18 191111 200818 P 10/12/1810 9701 WIP Private Non-Capitaliz 1,500.00

INVOICE: 5109


10397 UNION BANK -0180/L.ANNETT 10/09/18 191115 :200819 p 10/12/18 1042005 6600 Promotion & Outreach 40.30

INVOICE: 2877 10/09/18 191091 200819 p 10/12/18 1041001 6508 Meetings & Conferences 193.98

INVOICE: 2879 10/09/18 190955 :200819 p 10/12/18 1041001 6508 Meetings & Conferences 3,495.00

61

9 ttTERE;U~ 10/10/2018 10:45 \Helix Water District, CA Ip 11 marcela PAID CHECK RUN REPORT appdwarr


VENDOR NAME INV DATE PO CHl!:CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

INVOICE: 2880 10/09/lS 190955 200819 P 10/12/18 1042001 6508 Meetings & Conferences 2,097.00

INVOICE: 2880


10950 UNION BANK -8239/J.CAMPBELL 10/08/18 190665 200820 p 10/12/18 1021003 6511 Mileage 8.48



INVOICE: 2740


10921 UNION BANK -2375/C.COVARRUBIAS 10/08/18 190772 200821 p 10/12/18 1021001 6009 Office Supplies 31.83

INVOICE: 2714 10/08/18 190865 200821 p 10/12/18 1021001 6009 Office Supplies 18.18

INVOICE: 2715 10/08/18 190865 200821 p 10/12/18 1042001 6510 Meals & Refreshments 86.58

INVOICE: 2715 10/08/18 191051 200821 p 10/12/18 1021001 6008 Kitchen Supplies 106.57

INVOICE: 2716 10/08/18 191051 200821 p 10/12/18 1021001 6008 Kitchen Supplies 42.64



INVOICE: 2716 10/08/18 190922 200821 p 10/12/18 1042001 6403 Custodial Services 14.52

INVOICE: 2717 10/08/18 190922 200821 p 10/12/18 1042001 6403 Custodial Services .00


INVOICE: 2718 10/08/18 190842 200821 p 10/12/18 1042005 6600 Promotion &, Outreach 53.86

INVOICE: 2719 10/08/18 190873 200821 p 10/12/18 1041001 6508 Meetings & Conferences 650.00

INVOICE: 2721 10/08/18 190991 200821 p 10/12/18 1041001 6009 Office Supplies 54.13

INVOICE: 2722


10748 UNION BANK -5437/D.EMERY 10/08/18 190708 200822 p 10/12/18 1023005 6200 Repairs & Maintenance 250.00

INVOICE: 2723 10/08/18 190656 200822 p 10/12/18 1021003 6007 Custodial Supplies 303.22

INVOICE: 2724

62


10/10/2018 10:45 I Helix Water District, CA Ip 12 marcela PAID CHECK RUN :REPORT appdwarr



10/08/18 190810 200822 p 10/12/18 1023005 6200 Repairs & Maintenance 26.87 INVOICE: 2725

10/08/18 190918 200822 p 10/12/18 1021003 7000 Other Expenditures 107.75 INVOICE: 2726

10/08/18 200822 p 10/12/18 1021003 6400 Contracts 21.00 INVOICE: 2727


10411 UNION BANK -4898/A.ENDOZO 10/08/18 190053 200823 p 10/12/18 1048001 6413 Software Maintenance 10.44

INVOICE: 2686 10/08/18 190054 200823 p 10/12/18 1048001 6413 Software Maintenance 164.89

INVOICE: 1116489


11022 UNION BANK -9165/J.GARUBA 10/09/18 190910 200824 p 10/12/18 1023005 7000 Other Expenditures 13.50


INVOICE: 2882


10899 UNION BANK -3362/K.HALEY 10/08/18 190730 200825 p 10/12/18 1018001 6600 Promotion & Outreach 236.00




INVOICE: 2758 10/08/18 191125 200825 p 10/12/18 1018001 6600 Promotion & Outreach 60.28








INVOICE: 2766 10/09/18 190729 200825 p 10/12/18 1018001 6010 Resale Supplies 296.47

63


10/10/2018 10:45 \Helix Water Dist.rict, CA Ip 13 marcela PAID CHECK RUN REPORT appdwarr



INVOICE: 2767 10/09/18 190729 200825 p 10/12/18 1018003 7000 Other Expenditures 1. 98

INVOICE: 2767 10/09/18 190728 200825 p 10/12/18 1018001 6600 Promotion 1, Outreach 52.91







INVOICE: 2773 10/09/18 190887 200825 p 10/12/18 1018001 6600 Promotion &, Outreach 42.12




INVOICE: 2777 10/09/18 190885 200825 P 10/12/18 1018003 6006 Maintenance Supplies 56.00



INVOICE: 2779 10/09/18 191139 200825 p 10/12/18 1018001 6600 Promotion &: Outreach 20.00


INVOICE: 2781 10/09/18 190920 :200825 p 10/12/18 1018001 6010 Resale Supplies 394.74

INVOICE: 2782 10/09/18 190920 :200825 p 10/12/18 1018001 6600 Promotion & Outreach 85.91







INVOICE: 2786

64







10/09/18 191129 200825 p 10/12/18 1018001 6600 Promotion & Outreach 47.68 INVOICE: 2789


10/09/18 190976 200825 p 10/12/18 1018001 6600 Promotion oc Outreach 122.75 INVOICE: 2791

10/09/18 190976 200825 p 10/12/18 1018001 6600 Promotion ~. Outreach 47.15 INVOICE: 2792

10/09/18 190976 200825 p 10/12/18 1018001 6600 Promotion & Outreach 197.94 INVOICE: 2794

10/09/18 191133 200825 p 10/12/18 1018001 6200 Repairs & Maintenance 10.76 INVOICE: 2795

10/09/18 191138 200825 p 10/12/18 1018001 6600 Promotion o, Outreach 75.00 INVOICE: 2796


10752 UNION BANK -6946/C.HALL 10/08/18 190901 200826 P 10/12/18 1021001 6200 Repairs & Maintenance 1,080.34

INVOICE: 2711


10580 UNION BANK -8891/D.LEMASTERS 10/08/18 190707 200827 p 10/12/18 1023005 6200 Repairs & Maintenance 49.49


INVOICE: 2705 10/08/18 190944 200827 p 10/12/18 1021011 6001 Small Tools 115.48





INVOICE: 2709


10700 UNION BANK -4498/L.LYFORD 10/08/18 191030 200828 p 10/12/18 1042001 6509 Travel and Lodging 248.02

INVOICE: 2696 10/08/18 191035 .200828 p 10/12/18 1011001 6510 Meals & Refreshments 40.34

Il\1VOICE: 2697 10/08/18 191036 200828 p 10/12/18 1011001 6000 Parts and Supplies 60.29

65


10/10/2018 10:45 !Helix Water Dist:rict, CA marcela PAID CHECK RUN REPORT

Ip 15 appdwarr


VENDOR NAME INV DATE PO CH.E:CK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

INVOICE: 2698 10/08/18 191034 200828 p 10/12/18 1011005 6606 Postage 73.70






INVOICE: 2703 10/08/18 191038 200828 p 10/12/18 1011001 6000 Parts and Supplies 24.99


INVOICE: 2704


11213 UNION BANK/O.MALKIN-5041 10/08/18 191106 200829 p 10/12/18 1025000 6508 Meetings & Conferences 35.40

INVOICE: 2695 10/08/18 191107 200829 p 10/12/18 1025000 6508 Meetings & Conferences 28. 93

INVOICE: 2713


11007 UNION BANK -3448/K.MILLER 10/08/18 190697 200830 p 10/12/18 1047001 6501 Training and Staff Develo 454.62

INVOICE: 2693 10/08/18 190697 200830 p 10/12/18 1047001 6501 Training and Staff Develo 190.34

INVOICE: 2694


11169 UNION BANK -5911/S.MROWKA 10/08/18 190774 200831 P 10/12/18 1023005 6200 Repairs & Maintenance 807.00

INVOICE: 2689


10835 UNION BANK -3324/J.ROMERO 10/08/18 190625 :200832 p 10/12/18 1021011 6105 Safety Equipment 372.72

INVOICE: 2683 10/08/18 190902 :200832 p 10/12/18 1021011 6105 Safety Equipment 29.10


INVOICE: 2685

66

Helix WATER OISTRICT

10/10/2018 10:45 !Helix Water District, CA Ip 16 marcela PAID CHECK RUN REPORT appdwarr CHECK RUN:10122018 TO FISCAL 2019/04 07/01/2018 TO 06/30/2019



10573 UNION BANK -4832/A.SOLANO 10/08/18 190778 200833 P 10/12/18 1045003 6503 Employee Recognition 300.00 INVOICE: 2690 10/08/18 190777 200833 P 10/12/18 1045003 6503 Employee Recognition 576.00 INVOICE: 2691 10/08/18 190907 200833 P 10/12/18 1045001 6506 Recruitment 70.00 INVOICE: 2692

VENDOR TOTALS 2,741.98 YTD INVOICED 2,741.98 YTD PAID 946.00 10276 UNIVAR USA INC

10/05/18 686 T 10/12/18 1011001 5304 Caustic Soda 5,251.88 INVOICE: SD793429


10198 VERIZON WIRELESS 10/05/18 200834 P 10/12/18 1048001 6305 Telephone and Communicati 3,330.63 INVOICE: 9815031684 10/05/18 200834 P 10/12/18 1048001 6305 Telephone and Communicati 129.20 INVOICE: 9815031684 10/05/18 200834 P 10/12/18 1048001 6305 Telephone and Communicati 652.22 INVOICE: 9815031686 10/05/18 200834 P 10/12/18 1048001 6305 Telephone and Communicati 1,221.03 INVOICE: 9815031685


10019 VWR INTERNATIONAL, INC. 10/09/18 190783 687 T 10/12/18 1011007 6000 Parts and Supplies 2,618.66

INVOICE: 8083856810 10/09/18 190783 687 T 10/12/18 1011007 7861 Freight 376.79 INVOICE: 8083856810 10/09/18 191031 687 T 10/12/18 1011007 6000 Parts and Supplies 126.95


INVOICE: 8083922564 10/09/18 191081 687 T 10/12/18 1011007 6000 Parts and Supplies 21. 62


INVOICE: 8083915846 10/09/18 191081 687 T 10/12/18 1011007 6000 Parts and Supplies 822.22 INVOICE: 8083909658


10081 WESTAIR GASES & EQUIPMENT INC. 10/05/18 190088 688 T 10/12/18 1011007 6013 Gases 47.40

67


10/10/2018 10:45 \Helix Water District, CA Ip 17 marcela PAID CHECK RUN REPORT appdwarr



INVOICE: 80214413


99999 ZZZZZ CAYENTA REFUNDS 10/08/18 200842 p 10/12/18 10 2601 Customer Deposits 142.12

INVOICE: 238441-2136 10/08/18 200849 p 10/12/18 10 2601 Customer Deposits 157.68



INVOICE: 250237-2135 10/08/18 200853 p 10/12/18 10 2601 Customer Deiposits 218.87




INVOICE: 271399-2152 10/09/18 200835 p 10/12/18 10 2601 Customer Deposits 221. 00















INVOICE: 260978-2147

68


10/10/2018 10:45 marcela

CHECK RUN:10122018

VENDOR NAME INV DATE

10/09/18 INVOICE: 601901-2161

10/09/18 INVOICE: 263817-2160

10/09/18 INVOICE: 245945-2159

10/09/18 INVOICE: 600737-2158

10/09/18 INVOICE: 251730-2157

VENDOR TOTALS

!Helix Water District, CA PAID CHECK RUN REPORT

PO cm;:cr NO T CHIC DATE GL ACCOUNT

200855 p

200852 p

200857 p

200845 p

200838 p

86,245.55 YTD INVOICED

10/12/18 10 1401

10/12/18 10 1401

10/12/18 10 1401

10/12/18 10 1401

10/12/18 10 1401

86,245.55

TOTAL PRINTED CHECKS TOTAL EFT TRANSFERS

Ip 18 appdwarr

TO FISCAL :2019/04 07 /Ol/2018 TO 06/30/2019

GL ACCOUNT DESCRIPTION

Accounts Receivable

Accounts Receivable

Accounts Receivable

Accounts Receivable

Accounts Receivable

YTD PAID

REPORT TOTALS

COUNT

75 26

AMOUNT

117,838.75 1,336,783.28

325.83

105.89

63.12

32.45

31.43

5,717.66

1,454,622.03

** END OF REPORT - Generated by Marcela Rodriguez**

69

TO:

FROM:

INITIATED BY:

DATE:

SUBJECT:


BOARD REPORT

Board of DirE'.!ctors ~


James A. Tomasulo, Director of Engineering -or-Milka K. Schipper, Engineering Manager / --9' . _ Debra S. Lundy, Senior Right of Way Agent/Environmental Analyst W°) October 17, 2018

Quitclaim of an Easement over a Portion of Assessor Parcel Numbers 478-180-42, 43 and 44, in the City of Lemon Grove, County of San Diego, State of California


Infrastructure

Recommendation:

The board adopt Resolution 18-42 authorizing the quitclaim of an easement over a portion of assessor parcel numbers 478-180-42, 478-180-43 and 478-180-44, in the city of Lemon Grove, county of San Diego, state of California.

Background:

The easement was acquired in 2006 by the Helix Water District for pipelines and related purposes. The property owner is reversing the subdivision map to reduce the number of lots from three to one. As such, the easement granted to Helix Water District by Parcel Map 19919 are no longer necessary and the owner is now requesting the easement be quitclaimed. The district's processing fee has been paid by the requesting party.

70

The subject easement is located within the city of Lemon Grove, county of San Diego, state of California, as generally depicted on Attachment A. The easement area to be quitclaimed is shown on Attachment B. The easement document to be quitclaimed is recorded in official records as follows:

Parcel Map 19919, January 10, 2006, File No. 2006-0018645.

District 8-inch pipeline and appurtenant facilities originally planned to be installed within the easement were intended to serve interior lots, which have been eliminated from the deveiopment project.

There are no current or future plans for pipelines to be installed within the old easement. Therefore, the easement is no longer needed and can be quitclaimed in accordance with Helix Water District policy, as outlined in the district's easement management plan.

If authorized by this action, the easement will be quitclaimed to Ricky l. Smith and Michael G. Winter, as joint tenants.

Attachments: Attachment A - Director Divisions Map Attachment B - Site Map

Z:\Board Reports (Final)\2018\101718 QC Hibiscus - Final.doc

2

71

RESOLUTION 18-42 OF THE BOARD OF DIRECTORS OF HELIX WATER DISTRICT

AUTHORIZING EXECUTION OF THE QUITCLAIM OF AN EASEMENT IN THE CITY OF LEMON GROVE, COUNTY OF SAN DIEGO, STATE OF CALIFORNIA,

OVER PORTIONS OF ASSESSOR PARCEL NUMBERS 478-180-42, 43 AND 44

WHEREAS, a quitclaim deed has been presented to the Helix Water District Board of Directors, a copy of which is attached here as exhibit A, and

WHEREAS, it is in the interest of the district to approve and execute said deeds;

NOW, THEREFORE, IT IS HEREBY RESOLVED, DETERMINED AND ORDERED by the Helix Water District Board of Directors as follows:

1. That said deed be and hereby is approved.

2. That property described in said deed is no longer necessary for district purposes.

3. That the president and secretary be and they hereby are authorized and directed to execute said deed on behalf of the district and the secretary is authorized to deliver said deed to the parties named therein.

PASSED, ADOPTED AND APPROVED this 17th day of October 2018, by the following vote:

AVES:

NOES:

ABSENT:

Kathleen Coates Hedberg, President ATTEST:


72

•

d

•

HELIX WATER DISTRICT DIRECTOR DIVISIONS MAP

Hibiscus Court Quitclaim WO 591

Cowin f.hulUID 0:1 Ti;a

fe9QnalParf..

DI lemon Grove

~ Vvi ,sion 3

Attachment A

Santee

Division

,, "' . . E ,

Hillsd&••'lt1

I O,b

v ...

c..,D,

Legend

• ...

D Director Division

* Project Location

Crest

73

i s: ~, .51

'"I ,., • I ~I ~: ;:;1 ;!I • I :ii,

• I i;;,

"'1 "'1 I I I I HIBISCUS DRIVE I I _ _, ____ (~D_EDIE_ATED P£R MAP NO . 3_73:.:3~) ___ _

8 t(i

(: I I I 1. I:;; -1s 1@

I ~ I ~ I

iv-\ 74.26'

N 52.45 ' 08" E 183.87'

224 . 30' N 52146'07" E

\I\

~\ -w

352.02'

\ \ \ \ \ \ \ \ \ \ \ \ \\I

•' z n' "' II\-:: II \..a_

'21\tZ \ ~-....... n.....,, ::Ii

!£:tl!S' ,~ • 11. · ,~ &111::l I °;!II~ 1 bi: l~ , z1 lz

ATTACHMENT B

_N_ss·o,n, • -----•.J'!]_

127.72'

179.99'

'- ...___

''- ...___

...___

PARCEL MAP NO. 19919

...___

'- ...___ ...___

...___ ...___

'- ...___ / y

/ 20 .00' /

/ /

I

N 52" 13'50" E 33.47"

SHEET 3 OF 3 SHEETS

G) PROPOSED PRIVATE ROAD & UTILITIES EASEMENT.

(3) EXISTING SE\\1:R EASEMENT RECORDED FEB. 2. 1952 IN BK. 4378. PG. 131. O.R.

Q) EXISTING ACCoSS EASEMENT TO FRANCISCO BARRON & MARIA R. BARRON O.R., PER FILE NO. 1996-0190960. RECORDED APRIL 18. 1996 .

@ EASEMENT TO LEMON GROVE SANITATION DISTRICT DEDICATED HEREON,

@ EASEMENT TO HEUX WATER DISTRICT DEDICATED HEREON .

PVT. ROAD EASEMENT ~ RADIUS LENGTH

• 20 .00· 11.34 ' 21 E - 108 .31'

t,o 37" 40' 48" 55 .00' 36 .1 7' N46• 12' 09"E - 110 . 02

t:.-900000 20.00 31.42 N43 47 51 W -- 14.00 N46 12 09 E -- 20 .00 N4.r 47' 51 ·w -- 14 .00'

A'2 90 00 00 20.00 31 . 42' 10 N46 12 09"E -- 10 . 35 11 N43 47 51 W -- 25.00

N43•47 51"W -- 4 .08 1 N46 12'09"E -- 20 .00'

" N43 47 51 W -- 5 . 00

PARCEL 3 J\;l.AP -4 607

0 :io 60

L""" I GRAPHIC SCALE 1• ... 30'

!!intpea-Dge a•aadate. dttllenglnft,nand_..,,_,_

83-48 CENTER DRI\IE, STE. C. LA MESA. CA 91942 ra.£PHONE: (619) 697-9234 FJ.:JI. (619) 460-2033

90

I

N 4&" ,2·oe" E

A~rib4~ I~~w~~P~E~~~5° w~{~H 3~!~ x M~~~ING .

IRON PIPE WITH DISC STMPED "LS 4068" ROS 14743 CAl.1.S FOR 3/4"' JROII PIPE WITH DISC STAMPED "LS 2334"

PRIVATE ROAD, HIBISCUS COURT, TO BE MAINTAHEO IN ACCORDANCE 'ff l Tti PRl VA i E ROAO MAlNTENANCE AGREEMENT RECORDED MARCH 15, 2005 AS FtLE/ PAGE NO. 2005-0212240

CITY OF LEMON GROVE GRADING PLAN L-__ _ TPM 0158

74

RECORDING REQUESTED BY AND WHEN RECORDED MAIL TO:

Ricky L. Smith & Michael G. Winter

20 Buccaneer Street Marina del Rey, CA 90292

DOCUMENTARY TRANSFER TAX: INITIALS ___ _

APN: 478-180-42, -43 & -44

EASEMENT QUITCLAIM

Pursuant to authority of a resolution of its Board of Directors, the HELIX WATER DISTRICT, an

irrigation district organized and operating under the California Irrigation District Law, Water Code Section 20500 et seq., as successors in interest to the La Mesa, Lemon Grove, and Spring Valley Irrigation District, situated wholly in the County of San Diego, State of California, hereby quitclaims to RICKY L. SMITH, a single man, and MICHAEL G. WINTER, a single man, as Joint Tenants, all of its right, title and interest in and to that certain easement as granted to said District by the Grant of Easement Document recorded January 10, 2006, as File No. 2006-0018645 of Official Records, filed in the Office of the County Recorder of San Diego County, State of

California.

Said easement being situated wholly within the County of San Diego, State of California, over PARCELS 1, 2 AND 3 OF PARCEL MAP NO. 19919, IN THE CITY OF LEMON GROVE, COUNTY OF SAN DIEGO, STATE OF CALIFORNIA, FILED IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY,

JANUARY 10, 2006.

IN WITNESS WHEREOF, said District has caused this Quitclaim Deed to be executed, acknowledged and delivered by the President and Secretary of the Board of Directors of said District, this_ day of ________ ~ 2018.

Hibiscus Court (WO 591)

HELIX WATER DISTRICT

BY: Kathleen Coates Hedberg, President of its Board of Directors

BY: Sandra L. Janzen, Secretary of its Board of Directors

Helix Plat 235-D

75

UN;DERSTANDING CALIFORNIA'S WATER EFFICIENCY LEGISLATION

WEBINAR

Date: Time:

WORKSHOP

Date: Time: Location:

Cost:

Tuesday, October 9, 2018 10 a.m. - 11:30 a.m.

Friday, October 26, 2018 11 a.m. - 1:30 p.m. Metropolitan Water District of Southern California 700 Alameda Street Los Angeles, CA 90012 Event is free and lunch is provided

Governor Brown signed AB 1668/SB 606 in May of 2018 to put California on the path to greater water use efficiency. These bills create a new structure for water suppliers to develop water efficiency strategies tailored to their circumstances and needs by relying on the expertise and authority of local decision makers.

As urban water providers begin to develop these local efficiency strategies, WaterNow Alliance is breaking down what the Water Efficiency Legislation does and doesn't do and how it evolved over the course of the legislative process. The workshop will walk through the ways water providers might meet the new standards and highlight the key legislative takeways for water suppliers across California.

Requested by Director Gracyk

76

TO:

FROM:

INITIATED BY:

DATE:

SUBJECT:



BOARD REPORT

Board of Directors


Jennifer C. Bryant, Director of Administrative Servicey~ Robert A. Masterson, Senior Accountant ~. "

October 17, 2018

Annual Financial Statements and Independent Auditor's Report for Fiscal Year Ended June 30, 2018 (with Comparative Information for 2017)


Fiscal Integrity and Sustainability

Recommendation:

The board receive the audited annual financial statements and independent auditor's report for the fiscal year ended June 30, 2018 (with comparative information for 2017).

Background:

On Monday, October 1, 2018, Phil White, partner from the district's audit firm, Vavrinek, Trine, Day & Co., LLP, met with the district's audit committee members, Dan McMillan and DeAna Verbeke, to review and discuss the attached audited financial statements. Also present were General Manager Carlos V. Lugo, Director of Administrative Services Jennifer C. Bryant, Senior Accountant Robert A. Masterson and Accountant William A. Lemke.

Attachments: 1) Independent Auditor's Report on Internal Controls

77

2) Statement on Auditing Standards No. 114 Communication Letter 3) Financial Statements and Required Supplementary Information 4) Management Representation Letter

78

VAVRINEK, TRINE, DAY l-:, CO., LLP

Certified Public Accountants

Attachment 1

VALUE THE ~

lt"\TDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH

Board of Directors Helix Water District La Mesa, California

GOVERNMENT AUDITING STANDARIJS

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Helix Water District (District), as of and for the year ended June 30, 2018, and the related notes to the financial statements, which collectively comprise the District's basic financial statements, and have issued our report thereon dated October 5, 2018. As described in our report, the District adopted Governmental Accounting Standards Board (GASB) Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, as of July 1, 2017.

Internal Control over Financial Reporting

In planning and performing our audit of the financial statements, we considered the District's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness of the District's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

9810 Scripps Lake Dr .. Suite H. San Diego, CA 92131 P 858.444.1726 W vtdcpa .com

79

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

V:.:.J, 11.A, ~ i l w San Diego, California October 5, 2018

2

80

VAVRINEK, TRINE, DAY~ CO., LLP

Certified Public Accountants


Attachment 2

VALUE THE ~

We have audited the financial statements of the Helix Water District (District) for the year ended June 30, 2018. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 23, 2018. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Findings

Qualitative Aspects of Accounting Practices

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the District are described in Note 2 to the financial statements. As described in Note 2 to the financial statements, the District implemented Governmental Accounting Standards Board (GASB) Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. We noted no transactions entered into by the District during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management's 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 significantly from those expected. The most sensitive estimates affecting the District's financial statements were:

Management's estimate of the unbilled accounts receivable, water inventory, pension amounts and other post-employment benefit amounts. We evaluated the key factors and assumptions used to develop these estimates in determining that they were reasonable in relation to the financial statements taken as a whole.

Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosure affecting the financial statements was:

The disclosure of postemployment benefits in Notes 8 and 12 to the financial statements describe the District's pension and other postemployment benefit (OPEB) plans and related deferred outflows/inflows of resources and the net pension liability and net OPEB plans, respectively. The valuation of the net pension liability, net OPEB liability, and related deferred outflows (inflows) of resources are sensitive to the underlying actuarial assumptions used including, but not limited to, the investment rate of return and discount rate. As disclosed in Note 8, a 1 % increase or decrease in the discount rate has significant effect on the District's net pension liability. As disclosed in Note 12, a 1 % increase or decrease in the discount rate and healthcare cost trend rates have significant effect on the District's net OPEB liability.

The financial statement disclosures are neutral, consistent, and clear.

9810 Scripps Lake Dr .. Suite H. San Diego. CA 92131 P 858 .444.1726 W vtdcpa .com

81

Difficulties Encountered in Performing the Audit

We encountered no significant difficulties in dealing with management in performing and completing our audit.

Disagreements with Management

For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations

We have requested certain representations from management that are included in the management representation letter dated October 5, 2018.

Management Consultations with Other Independent Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the District's financial statements or a determination of the type of auditors' opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues

We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the District's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters

We applied certain limited procedures to management's discussion and analysis, schedule of changes in the net pension liability and related ratios, schedule of contributions, schedule of changes in net opeb liability and related ratios, and schedule of opeb contributions, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were not engaged to report on the water and production consumption schedule, which accompanies the financial statements but is not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

Restriction on Use

This information is intended solely for the information and use of the Board of Directors and management of Helix Water District and is not intended to be, and should not be, used by anyone other than these specified parties.

~...J,0~.~ illd San Diego, California October 5, 2018

2

82

Attachment 3


ANNUAL FINANCIAL STATEMENTS

FOR THE FISCAL YEAR ENDED

JUNE 30, 2018 (WITH COMPARATIVE INFORMATION FOR 2017)

83

HELIX WATER DISTRICT ANNUAL FINANCIAL STATEMENTS

FOR THE FISCAL YEAR ENDED JUNE 30, 2018 (WITH COMPARATIVE INFORMATION FOR 2017)

TABLE OF CONTENTS

Financial Section

Independent Auditors' Report Management's Discussion and Analysis

Basic Financial Statements Statement of Net Position Statement of Revenues, Expenses and Changes in Net Position Statement of Cash Flows Notes to the Basic Financial Statements

Required Supplementary Information Schedule of Changes in the Net Pension Liability and Related Ratios

Schedule of Contributions-Pension Schedule of Changes in the Net Other Postemployment Benefits and Related Ratios

Schedule of Contributions-Other Postemployment Benefits

Other Information

Water Production and Consumption

1 4

12 14 15 17

42 43

44 45

46

84

FINANCIAL SECTION

85

VAVRINEK, TRINE, DAY l-:, CO., LLP

Certified Public Accountants VALUE THE ~

INDEPENDENT AUDITORS' REPORT


Report on the Financial Statements

We have audited the accompanying financial statements of the Helix Water District (District), as of and for the year ended June 30, 2018, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes 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.

Auditors' Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

981 0 Scripps Lake Dr., Suite H, San Diego, CA 92131 P 858.444.1726 W vtdcpa .com

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Opinion

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the District, as of June 30, 2018, and the changes in financial position and cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Emphasis of Matter

As described in Notes 2 and 12 to the financial statements, the District adopted Governmental Accounting Standards Board (GASB) Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, as of July 1, 2017. Our opinion is not modified with respect to this matter.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 4 through 11, schedule of changes in the net pension liability and related ratios on page 42, schedule of contributions on page 43, schedule of changes in the net opeb liability and related ratios on page 44, and the schedule of opeb contributions on page 45 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the District's basic financial statements. The introductory section, other information section, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The introductory section, other information section, and statistical section have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

Prior-Year Comparative Information

The financial statements include partial prior-year comparative information. Such information does not include all of the information required or sufficient detail to constitute a presentation in accordance with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the District's financial statements for the year ended June 30, 2017, from which such partial information was derived.

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Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated October 5, 2018, on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control over financial reporting or on compliance. That report is an integral part of an audit perfonned in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance.

1/ I -r: I\ ;./', f> V eivri~t1 //ti..A, V4t t: L4 ur San Diego, California October 5, 2018

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Helix Water District Management's Discussion and Analysis

June 30, 2018 and 2017

The following management's discussion and analysis provides a narrative overview and analysis of the financial performance of the Helix Water District during the fiscal year ended June 30, 2018. Please read this analysis in conjunction with the letter of transmittal located in the introductory section, and the district's basic financial statements and accompanying notes immediately following this section.

Overview of the Financial Statements

The district operates under California Irrigation District Law as a utility enterprise. As such, the district presents its financial statements using the economic resources measurement focus and the full accrual basis of accounting, similar to methods used by private sector companies. These financial statements are designed to provide readers with a broad overview of the finances and also present changes in cash balances, and information about both short-term and long-term activities of the district. There are three required components to these statements; the required supplementary information, the financial statements and the notes to the financial statements. As an enterprise fund, the district's financial statements include four components:

1) Statement of Net Position presents information on all of the district's assets, deferred outflows, liabilities and deferred inflows with the difference reported as net position. The statement of net position provides the basis for evaluating the capital structure of the district and assessing its liquidity and financial flexibility. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the district is improving or deteriorating. Net position is displayed in three categories: net investment in capital assets; restricted and unrestricted.

2) Statement of Revenues, Expenses and Changes in Net Position presents information which shows how the district's net position changed during the year. All of the current year's revenues and expenses are recorded on an accrual basis, meaning when the underlying transaction occurs, regardless of the timing of the related cash flows. This statement measures the success of the district's operations over the past year and determines whether the district has recovered its costs through water sales, user fees and other charges.

3) Statement of Cash Flows provides information regarding the district's cash receipts and cash disbursements during the year. The statement reports cash activity in three categories: operating; capital and related financing; and investing. The statement differs from the statement of revenues, expenses, and changes in net position in that it accounts only for transactions that result from cash receipts and cash disbursements. As in the past, the statement of cash flows continues to reconcile the reasons why cash from operating activities differ from operating income.

4) Notes to the Basic Financial Statements provide a description of the accounting policies used to prepare the financial statements and present material disclosures required by generally accepted accounting principles that are not otherwise present in the financial statements. The notes are located immediately following the financial statements.

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Financial Highlights


June 30, 2018 and 2017

During the year ended June 30, 2018, the district generated income before contributions of $2.6 million, which is $17 .8 million less than income before contributions in fiscal year 2016-7. This was the result of an $18.7 million increase in the water purchases expense driven by a $3.2 million increase in water purchases, from higher customer demand, and a $15.5 million change in the water inventory adjustment due to $9.8 million being added to water inventory in fiscal year 2016-17 and $5.7m being used from water inventory in fiscal year 2017-18.

This large change is due to a record wet year in fiscal year 2016-17 and a very dry year in fiscal year 2017-18. The remaining decrease in income before contributions is driven by the final $8.0 million settlement the district received in fiscal year 2016-17 from litigation regarding the El Capitan Golf Club, which was reflected in other, non-operating revenues in that year. No such payment was received in fiscal year 2017-18. These decreases were partially offset by a $9.9 million increase in water sales driven by a rate increase and a 6.9 percent increase in customer water usage.

In fiscal year 2017-18, the district captured 471 acre-feet oflocal water runoff, which is less than a tenth of the district's 30-year average of 5,089 and 11,350 fewer acre-feet than the local water runoff collected in the 2016-17 fiscal year. The region and the state of California emerged from a five year drought in 2017 as the district experienced significant rainfall and Northern California recorded the wettest year on record. However, the 2017-18 fiscal year has returned to dry, hotter than normal weather conditions. The district records the value of local water runoff received during the year at replacement cost. The amount of net local water runoff collected reduces amount, and therefore, the cost of water purchases.

Financial Analysis of the District

Statements of Net Position - The district's net position reduced between fiscal years 2016-17 and 2017-18, decreasing from $259.0 million to $237.5 million. The change can be seen in the condensed Statement of Net Position on the next page as a $21.5 million decrease in net position.

As of July 1, 2017, the district adopted the Governmental Accounting Standards Board Statement No. 7 5, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. As a result, the district is reporting a $28.6 million net other post-employment benefits liability, $0.3 million in deferred inflow of resources ( deferred amount on pensions) and $2.8 million in deferred outflows of resources from pension contributions made after the measurement date and amortization. These are further discussed in note 12 defined benefit pension plans in the accompanying pages.

The district's capital assets, net of depreciation, grew to $247.8 million in fiscal year 2017-18 from $242.7 million in fiscal year 2016-17. The district's capital asset improvement program includes the extensive water system pipeline replacement project, which is targeted to replace all of the district's remaining castiron pipes by 2025. The district also constructs pipeline and other capital projects that are funded by outside sources. Once these construction projects are complete, the resulting assets are considered contributed to the district. Contributions to capital projects from customers, developers and other public agencies of $0. 7 million were recorded in fiscal year 2017-18.

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June 30, 2018 and 2017

Helix Water District Condensed Statement of Net Position

(Millions of Dollars)

2018 Current and other assets $ 71.0 Capital assets 247.8

Total assets 318.8

Total deferred outflows of resources 12.5

Total assets and deferred outflows of resources $ 331.3

Other liabilities $ 11.8 Long term liabilities 80.3

Total liabilities 92.2

Total deferred inflows of resources 1.4

Net investment in capital assets 237.9 Restricted 1.9 Unrestricted (2.0)

Total net position 237.8

Total liabilities, deferred inflows

of resources and net position $ 331.3

2017

$ 74.3 242.7 317.0

8.0

$ 325.0

$ 16.3 48.3 64.7

1.4

231.3 1.9

25.8

259.0

$ 325.0

Changes in Revenues, Expenses and Net Position - The district's $17 .8 million decrease in income before contributions in fiscal year 2017-18 was the result of an $18.7 million increase in the water purchases expense driven by a $3.2m increase in water purchases due to higher customer demand and a $15.5 million change in the water inventory adjustment due to $9.8 million being added to water inventory in fiscal year 2016-17 and $5. 7m being used from water inventory in fiscal year 2017-18. This large change is due to a record wet year in fiscal year 2016-17 and a very dry year in fiscal year 2017-18. The remaining decrease in income before contributions is driven by the final $8.0 million settlement the district received in fiscal year 2016-17 from litigation regarding the El Capitan Golf Club, which was reflected in other, nonoperating revenues in that year. No such payment was received in fiscal year 2017-18. These decreases were partially offset by a $9.9 million increase in water sales driven by a rate increase and a 6.9 percent increase in customer water usage.

The main source for the district's water supply to its customers comes from water purchases from the San Diego County Water Authority, which increased its variable charge for wholesale water per acre foot to the district by 7 .3 percent from fiscal year 2016-17 to fiscal year 2017-18.

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June 30, 2018 and 2017

The 8.3 percent decrease in net position, end of the year, is driven by the factors discussed on the previous page, as well as by the district's adoption of Governmental Accounting Standards Board Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, which required that the district record the net liability for its prior period OPEB expenses as a $26.4 million reduction in its beginning net position. This table is shown below and provides a summary of the Statement of Revenues, Expenses and Changes in Net Position.

Helix Water District Condensed Statement of Revenues, Expenses and Changes in Net Position

(Millions of Dollars)

2018 2017 Operating revenues

Water sales $ 85.2 $ 75.3 Local water runoff 16.8 Other 0.6 0.6

Non-operating revenues

Interest 0.6 0.3 Other 5.0 11.6

Total revenues 91.4 104.7

Operating expenses 87.7 83.2 Non-operating expenses 1.2 1.2

Tnt<1l "'v""'"""' 88.9 84.3 -------.-. '-'.nLt'_ ... ..,.-

Income (loss) before contnbutions 2.6 20.3

Contributions by customers,

developers and public agencies 2.6 3.8 Increase in net position 5.1 24.2

Net position, beginning of year (as restated) 232.6 234.8

Net position, end of year $ 237.8 $ 259.0

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June 30, 2018 and 2017

The district's revenue from water sales increased to $85.2 million in fiscal year 2017-18 from $75.3 million in fiscal year 2016-17. The $9.9 million increase was due to a rate increase and higher water sales as the district experienced another dry year, along with record-high temperatures. Another change impacting the presentation of water sales is the change in the presentation of "local water runoff' and "local water expense". In previous years, the district recorded "local water runoff' revenue to match the calculated value for "local water expense" on its Statement of Revenue, Expenses and Changes in Net Positon. Given that these number do not reflect actual water billings revenue or water purchases expense, and to more accurately reflect total revenues and expenses, the district is discontinuing this practice.

FY 2017-18 Total Revenues $91,438,794

Water Billings 93.2%

Interest

Other Revenue 6.2%

Total operating and non-operating expenses increased to $88.9 million in fiscal year 2017-18 from $84.3 million in fiscal year 2016-17. This $4.5 million increase was driven mainly by: the $15 million decrease in water inventory versus the previous year and $3.0m increase in operating expenses, offset by the removal of the $16.8 million calculated value for local water runoff.

FY 2017-18 Expenses $88,870,573

Water

6.5 % Operations

5.8%

Debt SerYice 2.1 o/o

Depreciation 10.1%

AdministratiYe and General

26.0%

8

Water Purchases

49.5 %

93

Capital Assets


June 30, 2018 and 2017

As of June 30, 2018, the district had $247.8 million in capital assets net of $171.3 million of accumulated depreciation. This represents a net increase in capital assets of $5.1 million over the prior year. The largest increases in capital assets were the addition and replacement of the district's pipelines, as well as improvements to pump stations and equipment. The district recorded the replacement of 26,539 feet of pipeline for the year ending June 30, 2018. For more detailed information on capital assets please see 1'-Jote 6 to the Basic Financial Statements following this analysis.

Capital Assets 2018 2017

Land $ 5.1 $ 5.1 Reservoirs and pipelines 347.3 339.6

Autos and trucks 3.0 3.1 Building and equipment 54.1 49.1 Construction in progress 9.7 8.6

Total capital assets 419.2 405.5

Less: accumulated depreciation (171.3) (162.8)

Capital assets net $ 247.8 $ 242.7

Debt Administration

On October 20, 2009, the district retired the 1999 Certificates of Participation with outstanding principle of $22.3 million by issuing $2 i .4 million in 2009 Water Revenue Bonds. Tne refinancing of the i 999 Certificates of Participation reduced the district's annual debt payment by 18%. No additional debt was issued during the year and the district has no immediate need to issue additional debt.

At June 30, 2018, the district had $9.7 million in 2009 Water Revenue Bonds outstanding and $0.2 million of the deferred refunding balance. The district's debt coverage ratio is 6.5 for fiscal year 2017-18, exceeding the 1.2 debt coverage ratio required by the district's 2009 Water Revenue bond covenant. In 2015, Fitch affirmed their rating of AA+, with a stable outlook for the 2009 Water Revenue Bonds. More detailed information about the district's long-term debt is presented in Note 7 to the basic financial statements.

Defined Benefit Pension and Other Post Employment Benefit Plans

District employees participate in the CalPERS defined benefit plan, as well as upon retirement, an other post-employment benefit plan (OPEB) that provides retiree medical benefits based upon hire date and years of service. During the last several years, the Government Accounting Standards Board has released new standards that have changed the way that the assets, liabilities and expenses for both of these plans are reflected on financial statements. The treatment for both are similar and are described below.

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June 30, 2018 and 2017

In June 2012, the Governmental Accounting Standards Board issued a new standard that made significant changes to how state and local governments account for the cost of pension benefits in their financial statements. This new standard, as detailed in GASB No. 68, Accounting and Financial Reporting for Pensions - an Amendment of GASE Statement No. 27, required state and local governments to adopt this new standard beginning in fiscal year 2014-15. Similarly, as of July 1, 2017, the district adopted the Governmental Accounting Standards Board Statement No. 75, Accounting and Financial Reporting for Postemployrnent Benefits Other Than Pensions.

Among the many changes that these pronouncement required, two impact the presentation of the financial statements beginning in fiscal year 2014-15 for the pension plan and fiscal year 2017-18 for the OPEB plan, and beyond. These changes, as summarized by the Government Finance Officers Association, impact the amount that an employer reports as a liability in its financial statements and change the amount an employer reports as pension and as OPEB expense.

As a result, state and local governments are now required to record the net pension and OPEB liabilities for its defined benefit and OPEB plans as liabilities on its statement of net position (balance sheet). Also, the pension and OPEB expenses that an agency records is no longer equal to the annual required or determined contributions that the agency pays to its pension plan and OPEB administrators. The expenses now also includes the impact of annual fluctuations in the market value of the assets of each of the plans.

As a result, the district is reporting $9.7 million in deferred outflows of resources from pension contributions made after the measurement date and amortization. Additionally, the district has reflected $2.8 million in deferred outflows of resources for its OPEB. These account balances reflect pension and OPEB contributions made subsequent to the measurement date. Additionally, the deferred outflows related to pensions reflect the additional costs related to the plan's change in assumptions, as well as the differences between actual and expected experience, and the net difference between projected and actual earnings on plan investments.

Next, the district has recorded a net pension liability of$43.5 million and a $28.6 million net OPEB liability. These balances represent the differences between the plans total pension and OPEB liabilities and fiduciary net positions. The district's funded status for its pension and OPEB plans as of the most recent valuations at June 30, 2017 were 67 percent and 30 percent, respectively. It is important to highlight that these are not new liabilities for the district and every employer with a qualifying pension and/or OPEB plan will record these liabilities on their balance sheets.

The last accounts that were created when the district adopted GASB 68 and 75 are the deferred amount on pensions and deferred amount related to other post-employment benefits recorded as deferred inflows of resources just after the liability section of the statement of net position. These accounts show the remaining, unamortized balance of the impact of changes in the market value of the assets in the district's pension and OPEB plans and of any changes in assumptions. GASB 68 requires that any gains be amortized over five years and be recalculated on a yearly basis. Due to the fluctuations of market returns on assets, this amount will change in future fiscal years.

Note 8 - Retirement Plan (Defined Benefit Pension Plan) and Note 12 - Other Post-Employment Benefits (OPEB) - further provide greater detail regarding the assumptions included in the plan valuations as well as a schedule that shows the changes in balances in the net pension liability from June 30, 2017 to June 30, 2018.

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Economic Factors


June 30, 2018 and 2017

Following the year of above average rainfall that the district experienced in fiscal year 2016-17, the 2017-18 fiscal year was once again hot and dry with above average temperatures. However, through continuing conservation, the district's customers have cumulatively reduced their water use by 17 percent compared to 2013. This had led to a slow increase in water sales versus the prior year.

Over the past decade, the district's cost to purchase wholesale water has continued to increase. Unfortunately, based on projections provided by the San Diego County Water Authority, wholesale water costs are projected to continue to increase, resulting in additional water rate increases to its customers. To reduce the impact from rising wholesale water costs, changing demand from dry years and decreased customer usage, the district has implemented a variety of cost-cutting measures within its operating and capital budgets to minimize retail water rate increases. The district also has used local water runoff which reduces the amount of water purchased from San Diego County Water Authority.

Many of the district's costs are fixed, such as debt service on bonds, maintenance, system operations, labor, benefits, and administrative costs. Although the district's customers conserve water, these costs do not decrease. All of these costs must be recovered in the rates. The district has cut costs and reduced staff to baseline levels required for operations and maintenance and achieving appropriate customer service. Little opportunity exists for further staff reductions, without affecting customer service or infrastructure maintenance.

Contacting the District's Financial Management

This financial report is designed to provide our citizens, rate payers, investors and creditors with a general overview of the district's finances and to demonstrate the district's accountability for the financial resources it manages. If you have questions about this report or need additional financial information, contact the Helix Water District's Administrative Services Department at 7811 University A venue, La Mesa, California, 91942 or (619) 466-0585.

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STATEMENT OF NET POSITION JUNE 30, 2018

(with Comparative Information for 2017)

ASSETS Current assets:

Cash and cash equivalents (Note 5) Water receivables (Note 2H):

Billed Unbilled

Other receivables Water inventory (Note 2F) Supplies inventory and prepaid expenses

Total Current Assets

Non-current assets: Restricted - debt service:

Cash and cash equivalents (Note 5) Investments (Note 5) Capital assets (Note 6)

Land Reservoirs and pipelines Automobiles and trucks Buildings and equipment Less: accumulated depreciation Construction in progress

Total Non-Current Assets

Total Assets

DEFERRED OUTFLOWS OF RESOURCES Deferred amount related to pensions (Note 8) Deferred amount related to other post-employment benefits (Note 12)

Total Deferred Outflows of Resources

Total Assets and Deferred Outflows of Resources

2018

$ 29,953,243

3,957,464 7,044,373

462,819 16,581,306

768,658

58,767,863

1,913,356 10,302,670

5,067,807 347,250,441

3,012,300 54,141,322

(171,345,958) 9,704,002

260,045,940

318,813,803

9,707,753 2,801,176

12,508,929

$331,322,732

The accompanying notes are an integral part of these financial statements.

12

2017

$ 32,895,195

3,319,037 6,886,763

140,824 22,254,594

775,686

66,272,099

1,904,993 6,140,210

5,067,807 339,615,788

3,093,945 49,112,961

(162,814,699) 8,652,802

250,773,807

317,045,906

7,994,407

7,994,407

$ 325,040,313

( continued)

97


STATEMENT OF NET POSITION (CONTINUED) JUNE 30, 2018


LIABILITIES Current liabilities:

Accounts payable Accrued expenses Compensated absences (Note 2G) Current portion of bonds payable (Note 7)

Total Current Liabilities

Non-current liabilities: Compensated absences (Note 2G) Bonds payable after one year (Note 7) Net pension liability (Note 8) Net other post-employment benefits liability (Note 12)

Total Non-Current Liabilities

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Deferred amount on refunding of debtDeferred amount related to pensions (Note 8) Deferred amount related to other post-employment benefits (Note 12)

Total Deferred Inflows of Resources

NET POSITION Net investment in capital assets Restricted: debt service Unrestricted

Total Net Position

Total Liabilities, Deferred Inflows of Resources and Net Position

2018

$ 4,505,362 2,830,439

318,613 1,480,000

9,134,414

2,699,306 8,230,000

43,517,747 28,598,306

83,045,359

92,179,773

220,732 879,121 264,022

1,363,875

237,899,182 1,913,356

{2,033,454)

237,779,084

$331,322,732


13

2017

$ 7,888,808 4,158,787

300,690 1,435,000

13,783,285

2,549,369 9,710,000

38,637,527

50,896,896

64,680,181

257,518 1,107,502

1,365,020

231,326,086 1,904,993

25,764,033

258,995,112

$325,040,313

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STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION

FOR THE FISCAL YEAR ENDED JUNE 30, 2018 (with Comparative Information for 2017)

2018 2017 OPERATING REVENUES

Water sales $ 85,212,560 $ 75,332,588 Local water runoff 16,828,525 Other charges 604,167 612,542

Total Operating Revenues 85,816,727 92,773,655

OPERATING EXPENSES Water purchases 43,956,171 25,293,132 Local water runoff 16,828,525 Administrative and general 22,617,634 20,273,722 Depreciation (Note 6) 8,983,961 9,093,269 Transmission and distribution 3,024,696 2,914,809 Water treatment 3,416,564 3,304,543 Pumping 2,348,009 2,113,134 Operations center 2,161,604 2,209,212 Customer services 1,162,085 1,133,143

Total Operating Expenses 87,670,724 83,163,489

OPERATING INCOME (LOSS) {1,853,997) 9,610,166

NON-OPERATING REVENUES (EXPENSES) Interest income 577,149 322,092 Other income 5,044,918 11,569,143 Interest expense /Ll 1 ', 'J',Q\ ( L177 '.!.t;O\ \-..1.v,..-....,u/ \I/ /,JV.//

Other expense {766,953) {685,950}

Total Non-Operating Revenues (Expenses) 4,439,856 10,727,916

INCOME (LOSS) BEFORE CONTRIBUTIONS 2,585,859 20,338,082

CONTRIBUTIONS BY CUSTOMERS, DEVELOPERS AND PUBLIC AGENCIES 2,565,650 3,841,950

Increase in net position 5,151,509 24,180,032

Net position, beginning of year ( as restated) (Note 14) 232,627,575 234,815,080

Net position, end of year $ 237,779,084 $ 258,995,112


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STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2018 (with Comparative Information for 2017)

2018 2017 CASH FLOWS FROM OPERATING ACTMTIES

Receipts from customers $ 84,698,695 $ 74,855,810 Payments to suppliers and vendors (62,985,463) (53,275,491) Payments to employees (11,932,810) (11,722,254) Payments to reduce unfunded pension liability (750,000) Other income 5,044,918 11,569,143 Other expenses (766,953) (685,950)

Net Cash Provided by Operating Activities 14,058,387 19,991,258

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES

Purchase and construction of capital assets (12,246,889) (12,312,916) Principal payments on bonds (1,435,000) (1,395,000)

Intere~t paid (452,043) (514,158) Cash contributions by customers and developers 670,499 1,274,877 Cash contributions by public agencies 56,768 219,794

Net Cash (Used) for Capital and Related Financing Activities (13,406,665) (12,727,403)

CASH FLOWS FROM INVESTING ACTIVITIES Purchase of investments (5,523,133) (2,293,343) Sales/maturities of investments 1,360,673 1,851,668 Interest on investments 577,149 322,092

Net Cash (Used) for for Investing Activities (3,585,311) (119,583)

NET lNCllliASE/(DECllliASE) JN CASH AND CASH EQUIVALENTS (2,933,589) 7,144,272

CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 34,800,188 27,655,916

CASH AND CASH EQUIVALENTS AT END OF YEAR $ 31,866,599 $ 34,800,188

RECONCILIATION TO THE STATEMENT NET POSITION

Cash and cash equivalents - current $ 29,953,243 $ 32,895,195 Cash and cash equivalents - non-current 1,913,356 1,904,993

Total Cash and cash equivalents $ 31,866,599 $ 34,800,188

( continued)


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STATEMENT OF CASH FLOWS, (CONTINUED) FOR THE YEAR ENDED JUNE 30, 2018 (with Comparative Information for 2017)

2018 2017

RECONCILIATION OF OPERATING LOSS TO NET CASH PROVIDED BY OPERATING ACTIVITIES Operating income (loss) $ (1,853,997) $ 9,610,166

AdjnstmPnk·

Depreciation 8,983,961 9,093,269

Other income and expense 4,277,965 10,883,193

Change in operating assets and liabilities: (Increase) decrease in water receivables (796,037) (1,435,861)

(Increase) decrease in other receivables (321,995) 346,541

(Increase) decrease in water inventory 5,673,288 (9,778,575)

(Increase) decrease in supplies inventory and prepaid expenses 7,028 (49,109)

(Increase) decrease in deferred outflows related to pensions (1,713,346) (4,746,617)

(Increase) decrease in deferred outflows related to other postemployment benefits (OPEB) (371,411)

Increase (decrease) in accmmts payable (3,383,446) 389,458

Increase (decrease) in accrued expenses (1,328,348) 755,085 Increase (decrease) in compensated absences 167,860 (25,643)

Increase (decrease) in deferred inflows related to pensions (228,381) (1,333,989)

Increase (decrease) in deferred inflows related to OPEB 264,022

Increase (decrease) in net pension liability 4,880,220 6,283,340

Increase (decrease) in net OPEB liability (198,996)

Net Cash Provided by Operating Activities $ 14,058,387 $ 19,991,258

STTPPLRMENTAT, DTSC.LOSTJRRS OF NONC.ASH

INVESTING AND FINANCING ACTIVITIES

Contributions of water system assets by customers and developers $ 1,838,383 $ 2,347,279

Amortization of deferred amount on refunding debt $ 36,786 $ 36,790


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NOTES TO THE BASIC FINANCIAL STATEMENTS JUNE 30, 2018


NOTE 1- ORGANIZATION

Helix Water District (district) was organized in 1913 and operates under the provisions of the Irrigation District Law, per Division 11 of the California State Water Code. The district supplies water to the cities of La Mesa, El Cajon, Lemon Grove and surrounding unincorporated areas. It is governed by a board consisting of five directors, each of whom is eiected by divisions of the district for a four-year term.

The district's operations are located as follows:

Administration Office - 7811 University Avenue, La Mesa, California Operations Center- 1233 Vernon Way, El Cajon, California Treatment Plant- 9550 Lake Jennings Park Road, Lakeside, California

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Basis of Accounting

The accounting methods and procedures adopted by the district conform to generally accepted accounting principles as applied to governmental enterprise funds.

As an enterprise fund, the district accounts for its operations in a manner similar to private business enterprises. The enterprise fund is accounted for using the economic resources measurement focus and the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when the liability is incurred, regardless of the timing of related cash flows. The intent of the governing body is that the costs (including depreciation and amortization) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. The focus of enterprise fund measurement is based upon determination of operating income, changes in net position, financial position and cash flows.

When both restricted and unrestricted resources are available for use, it is the district's policy to use restricted resources first and then unrestricted resources as they are needed.

B. Water Systems

Water systems contributed to the district are recorded at acquisition value as of the date received. Water system contributions are typically reimbursable in nature which includes construction first paid by the district and reimbursed by the property owner. The board of directors approves major contributions prior to recording them.

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (continued)

C. Implementation of New Pronouncement

Effective in this Fiscal Year

GASB Statement No. 75 - In June 2015, GASB issued Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. The objective of this statement is to improve accounting and financial reporting by state and local governments for postemployment benefits other than pensions ( other postemployment benefits or OPEB). It also improves information provided by state and local governmental employers about financial support for OPEB that is provided by other entities. This statement was implemented effective July 1, 2017.

GASB Statement No. 85 - In March 2017, GASB issued Statement No. 85, Omnibus 2017. The objective of this statement is to address practice issues that have been identified during implementation and application of certain GASB statements including issues related to blending component units, goodwill, fair value measurement and application, and postemployment benefits. The requirements of this statement are effective for reporting periods beginning after June 15, 2017. This statement was implemented effective July 1, 2017.

Effective in Future Fiscal Years

GASB Statement No. 83 - In November 2016, GASB issued Statement No. 83, Certain Asset Retirement Obligations. The objective of this statement is to enhance comparability of financial statements by establishing uniform criteria for governments to recognize and measure certain asset retirement obligations and requiring disclosures related to those asset retirement obligations. The requirements of this statement are effective for reporting periods beginning after June 15, 2018. The district has not determined the effect on the financial statements.

GASB Statement No. 84 - In January 2017, GASB issued Statement No. 84, Fiduciary Activities. The objective of this statement is to improve guidance regarding the identification of fiduciary activities for accounting and reporting purposes and how those activities should be reported. The requirements of this statement are effective for reporting periods beginning after December 15, 2018. The district has not determined the effect on the financial statements.

GASB Statement No. 87 - In June 2017, GASB issued Statement No. 87, Leases. The objective of this Statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. The requirements of this statement are effective for reporting periods beginning after December 15, 2019. The district has not determined the effect on the financial statements.

GASB Statement No. 88 - In March 2018, GASB issued Statement No. 88, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements. The objective of this statement is to improve the information that is disclosed in notes to government financial statements related to debt, including direct borrowings and direct placements. It also clarifies which liabilities governments should include when disclosing information related to debt. The requirements of this statement are effective for reporting periods beginning after June 15, 2018. The district has not determined the effect on the financial statements.

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C. Implementation of New Pronouncement, (continued)

GASB Statement No. 89 - In June 2018, GASB issued Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period. The objectives of this Statement are to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and to simplify accounting for interest cost incurred before the end of a construction period. The requirements of this statement are effective for reporting periods beginning after December 15, 2019. The district has not determined the effect on the financial statements.

D. Capital Assets

Capital assets are those purchased or acquired with an original cost of $10,000 or more and with a useful life of greater than one year. They are reported at historical cost or estimated historical cost. Contributed assets are reported at acquisition value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. The costs of normal maintenance and repairs that do not add to the value of the assets or materially extend the lives of the assets are not capitalized, but are expensed as incurred.

Depreciation is charged to expense for all capital assets (including assets contributed to the district) and is computed using the straight-line method over the estimated useful asset lives as follows:

Reservoirs and Pipelines Buildings and Equipment Equipment Automobiles and Trucks

E. Investments

10- 75 years 10-75 years 5 -10 years

6 years

Investments are reported at fair value which is the amount at which financial instruments could be exchanged in a current transaction between willing parties. All fair values are determined by external consultants. Investments are measured at fair value on a recurring basis. Recurring fair value measurements are those that Governmental Accounting Standards Board (GASB) Statements require or permit in the statement of net position at the end of each reporting period. Fair value measurements are categorized based on the valuation inputs used to measure an asset's fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Management reviews investments for events that might affect fair value measurements of investments on a monthly basis. The evaluation is performed at the lowest level of identifiable unit of account.

F. Inventories

The value of water inventory is determined based upon the quantity of water in storage at the current year's commodity rate and a 3-year average of fixed cost rates. Supplies inventory consists of materials primarily used in the construction and maintenance of the water system and is valued at average cost using the specific identification method.

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G. Compensated Absences

H

The district combines vacation and floating holiday leave into "paid time off'. At June 30, 2018 and 2017, the district's policy is to record a liability equal to 100 percent of paid time off available to all employees.

Balance Balance June 30, 2017 Earned Used June 30, 2018

Current Compensated absences $ 300,690 $ 111,625 $ (93,702) $ 318,613

Non-current Compensated absences 2,549,369 1,261,206 (1,111,269) 2,699,306

$ 2,850,059 $ 1,372,831 $ (1,204,971) $ 3,017,919

Balance Balance June 30, 2016 Earned Used June 30, 2017

Current Compensated absences $ 301,931 $ 88,130 $ (89,371) $ 300,690

Non-current Compensated absences 2,573,771 1,012,630 (1,037,032) 2,549,369

$ 2,875,702 $ 1,100,760 $ (1,126,403) $ 2,850,059

Water Receivables

Water receivables consist of both billed and unbilled water sales provided to district customers. No allowance for doubtful accounts is provided because management believes all receivables are collectible. The unbilled receivable is an estimate of the water usage for each meter based upon the period from the last meter billing to year-end.

I TaxStatus

Helix Water District is exempt from income taxes of the Internal Revenue Code and California Tax Law. The district pays state and local sales tax.

J. Restricted Net Position

Constraints placed on net position that are externally imposed by creditors, grantors, contributors or laws or regulations of other governments imposed by law through constitutional provisions or enabling legislation are classified as restricted net position.

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K. Cash and Cash Equivalents

For purposes of the statements of cash flows, cash and cash equivalents consist of short-term highly liquid investments with maturities of ninety days Oi less from the date of purchase. These include cash on hand, cash held in the restricted assets accounts, and the Local Agency Investment Fund.

L. Operating and non-operating revenues and expenses

Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with the district's principal ongoing operations (water delivery and related services). Operating expenses include the cost of water delivery and related services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating.

M Pension

For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the district's California Public Employees Retirement System (CalPERS) Plan and additions to/deductions from the plan's fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

N Other Postemployment Benefits (OPEB)

For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the district's plan (OPEB plan) and additions to/deductions from the OPEB plan's fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

0. Deferred Outflows and Inflows of Resources

The district reports deferred outflows and inflows of resources. A deferred outflow of resources is a consumption of net position by the district that is applicable to a future reporting period. A deferred inflow of resources represents an acquisition of net position by the government that is applicable to a future period. Examples of deferred outflows and inflows of resources include unamortized losses and gains on refunding of long-term debt and pension and opeb related deferrals. Pension and OPEB related deferred outflows and inflows of resources include employer contributions to the pension plan subsequent to the measurement date, changes in actuarial assumptions, differences between actual and expected experience in measurement of the total pension and opeb liability, and net differences between projected and actual earnings on plan investments. Refunding of debt related deferred inflows are recognized over the remaining life of the refunded debt.

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NOTE 3- USE OF ESTIMATES IN PREPARING BASIC FINANCIAL STATEMENTS

The district uses estimates and assumptions in preparing financial statements in accordance with generally accepted accounting principles. These estimates and assumptions affect the reported amounts of assets, deferred outflows of resources, liabilities, deferred inflows of resources, and the reported amounts of revenues and expenses. Actual results could vary from the estimates that were used.

NOTE 4- PRIOR YEAR DATA

Selected information regarding the prior year has been included in the accompanying financial statements. This information has been included for comparison purposes only and does not represent a complete presentation in accordance with generally accepted accounting principles. Accordingly, such information should be read in conjunction with the district's prior year financial statements, from which this selected financial data was derived.

NOTE 5 - CASH, CASH EQUIVALENTS AND INVESTMENTS

The primary goals of the district's investment policy are to assure compliance with all Federal, State, and Local laws governing the investment of funds under the control of the organization, protect the principal of investments entrusted and generate income under the parameters of such policies.

The district's investment policy and state statutes authorize the district to invest in obligations of the U.S. Treasury, its agencies and instrumentalities, certificates of deposit with national and state-licensed or chartered banks or federal or state savings and loan associations, money market and mutual funds whose portfolios consist of one or more of the foregoing investments and the Local Agency Investment Fund (LAIF).

A summary of cash, cash equivalents and investments is as follows at June 30:

2018 2017 Cash and cash equivalents Unrestricted cash and cash equivalents

Cash $ 2,196,231 $ 3,465,177 Cash equivalents 27,757,012 29,430,118

Total unrestricted cash and cash equivalents 29,953,243 32,895,295

Restricted cash and cash equivalents 1,913,356 1,904,993

Total cash and cash equivalents 31,866,599 34,800,288

Investments 10,302,670 6,140,210

Total cash, cash equivalents and investments $ 42,169,269 $ 40,940,498

Investment amounts included in the following tables include cash equivalents, restricted cash and cash equivalents, and investments.

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NOTE 5 - CASH, CASH EQUIVALENTS AND INVESTMENTS, (continued)

Investments Authorized by the California Government Code and the District's Investment Policy

For June 30, 2018 and 2017, the table below identifies the investment types that are authorized for the district by the California Government Code (or the district's in,restment policy, \Vhere more restrictive). The table also identifies certain provisions of the California Government Code (or the district's investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustees that are governed by the provisions of debt agreements of the district, rather than the general provisions of the California Government Code or the district's investment policy.

Maximum Maximum Maximum Percentage Investment

Authorized Investments Maturi~ of Portfolio (1) in Issuer Local Agency Investment Fund (LAIF) NIA None $ 65,000,000 U.S. Treasury (bills, notes and bonds) 36 months None None Government National Mortgage Association (GNMA) 36 months None None Small Business Administration (SBA) 36 months None None Farmers Home Administration (FMHA) 36 months None None General Services Administration (GSA) 36 months None None Federal National Mortgage Association (FNMA) 36 months None None Federal Home Loan Bank (FHLB) 36 months None None Federal Home Loan Mortgage Corporation (FHLMC) 36 months None None Bank Certificates of Deposit 36months 20% None Money Market Mutual Funds 36 months 20% None

(i) Excluding amounts held by the bond trustee that are not subject to California Government Code Restrictions

Investments Authorized by Debt Agreements

Investment of debt proceeds held by the bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the district's investment policy.

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Disclosures Relating to Interest Rate Risk

Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the matulity of a11 investment, the greater the sensitivity of its fair value will be to changes in market interest rates. One of the ways that the district manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities, so that a portion of the portfolio is maturing or coming close to maturity evenly over time, as necessary, to provide the cash flow and liquidity needed for operations. Information about the sensitivity of the fair values of the district's investments (including investments held by the bond trustee) to market interest rate fluctuations is provided by the following tables that show the distribution of the district's investments by maturity.

As of June 30, 2018:

Investment Type

Local Agency Investment Fund Federal Agency Securities Certificates of Deposit Held by Fiscal Agent:

Money Market Funds US Treasury Notes

Total Investments


Investment Type

Local Agency Investment Fund Certificates of Deposit Held by Fiscal Agent:

Money Market Funds US Treasury Notes

Total Investments

Amount

$ 27,757,012 994,910

9,307,760

81,203 1,832,153

$ 39,973,038

Amount

$ 29,430,018 6,140,210

62,500 1,842,493

$ 37,475,221

24

Remaining maturity (in months) 12 or less 13 to 24 25 to 36

$ 27,757,012 $ $ 994,910

2,717,010 3,177,345 3,413,405

81,203 1,832,153

$ 32,387,378 $ 3,177,345 $ 4,408,315

Remaining maturity (in months) 12 or less 13 to 24 25 to 36

$29,430,018 $ $ 992,362 2,928,830 2,219,018

62,500 1,842,493

$ 32,327,373 $ 2,928,830 $ 2,219,018

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NOTE 5- CASH, CASH EQUIVALENTS AND INVESTMENTS, (continued)

Disclosures Relating to Credit Risk

Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code or the district's investment policy, or debt agreements, and the actual Moody's rating as of year-end for each investment type.


Minimum Legal Rating as of year-end

Investment Type Amount Rating Aaa Not Rated

Local Agency Investment Fund $ 27,757,012 NIA $ $ 27,757,012 Federal Agency Securities 994,910 NIA 994,910 Certificates of Deposit 9,307,760 NIA 9,307,760 Held by Fiscal Agent:

Money Market Funds 81,203 NIA 81,203 US Treasury Notes 1,832,153 NIA 1,832,153

Total Investments $ 39,973,038 $ 2,908,266 $ 37,064,772


Minimum Legal Rating as of year-end

Investment Type Amount Rating Aaa Not Rated

Local Agency Investment Fund $ 29,430,018 NIA $ $ 29,430,018 Certificates of Deposit 6,140,210 NIA 6,140,210 Held by Fiscal Agent:

Money Market Funds 62,500 NIA 62,500 Federal Agency Securities 1,842,493 NIA 1,842,493

Total Investments $ 37,475,221 $ 1,904,993 $ 35,570,228

Concentration of Credit Risk

The investment policy of the district contains no limitation on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code, Sections 53600 through 53692.

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Custodial Credit Risk

Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a govennnent v1ill not be able to recover its deposits or \.vill not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty ( e.g., broker dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the district's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local government units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110 percent of the total amount deposited by the public agencies. California law also allows financial institutions to secure deposits by pledging first trust deed mortgage notes having a value of 150 percent of the secured public deposits. Of the district's deposits with financial institutions as of June 30, 2018 and 2017, $2,682,483 and $1,146,047, respectively, were in excess of federal depository insurance limits and subject to custodial credit risk described above.

Local Agency Investment Fund (LAIF)

The district is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code under the oversight of the Treasurer of the State of California. The fair value of the district's investment in this pool is reported in the accompanying financial statements at amounts based upon district's pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance deposited by the district and available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Deposits and withdrawals are made on the basis of $1 and not fair value. Accordingly, under the fair value hierarchy, the value of the district's participation in LAIF is measured based upon uncategorized inputs not defined as Level 1, Level 2, or Level 3 inputs. LAIF is not registered with the Securities and Exchange Commission and is not rated.

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Fair Value Hierarchy

The district categorizes its fair value measurements within the fair value hierarchy established by generally m;1,;1:;pt1:;d u1,;1,;uu11tin~ pri111,;ipk:s. The district has the following recurring fair value measurements as of year-end.


Investments by Fair Value Level

Federal Agency Securities

Negotiable Certificates of Deposit

US Treasury Notes

Total Investments by Fair Value Level

Uncategorized measurements

Local Agency Investment Fund

Money Market Funds

Total Investments


Investments by Fair Value Level

Federal Agency Securities Negotiable Certificates of Deposit

Total Investments by Fair Value Level

Uncategorized measurements

Local Agency Investment Fund

Money Market Funds

Total Investments

Amount

$ 994,910

9,307,760

1,832,153

12,134,823

27,757,012

81,203

$ 39,973,038

$

Amount

1,842,493 6,140,210

7,982,703

29,430,018

62,500

$ 37,475,221

27

Fair Value Measurements Using

Quoted Prices in Active

Markets for Identical Assets

(Levell)

$

$

Significant Other

Observable Inputs

(Level 2)

$ 994,910

9,307,760

1,832,153

$ 12,134,823

Significant Unobservable

Inputs (Level 3)

$

$

Fair Value Measurements Using

Quoted Prices in Active Significant

Markets for Other Significant Identical Observable Unobservable Assets Inputs Inputs

(Level 1) (Level 2) (Level 3)

$ $ 1,842,493 $ 6,140,210

$ $ 7,982,703 $

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In determining fair value, the district's custodians use various methods including market and income approaches based on quoted prices for similar assets. Based on these approaches, the district's custodians utilize certain assumptions that market participants would use in pricing the asset or liability. The district's custodians utilize valuation techniques that maximize the use of observable inputs and minimize the use of unobsecvable inputs.

Various inputs are used in determining the value of the district's investments and other financial instruments. The inputs or methodology used for valuing securities are not necessarily an indication of the risk associated with investing in those securities. These inputs are summarized in the three broad levels: Level 1 - quoted prices in active markets for identical investments, Level 2 - other significant observable inputs (including quoted prices for similar securities, interest rates, credit risk, etc.) and Level 3 - significant unobservable inputs (including the district's own assumptions in determining the fair value of investments).

NOTE 6 - WATER SYSTEM- CAPITAL ASSETS

A schedule of changes in water system - capital assets and accumulated depreciation for the year ended June 30, 2018 is shown as follows:

Summary of Changes in Water System - Capital Assets

Balance Balance June 30, 2017 Additions Deletions June 30, 2018

Capital assets, not being depreciated: Construction in progress $ 8,652,802 $18,111,182 $ (17,059,982) $ 9,704,002 Land 5,067,807 5,067,807

Total capital assets, not being depreciated 13,720,609 18,111,182 (17,059,982) 14,771,809

Capital assets, being depreciated: Reservoirs and pipelines 339,615,788 7,677,975 (43,322) 347,250,441 Automobiles and truck 3,093,945 52,790 (134,435) 3,012,300 Buildings and equipment 49,112,961 5,358,102 (329,741) 54,141,322

Total capital assets, being depreciated 391,822,694 13,088,867 (507,498) 404,404,063

Less accumulated depreciation for: Reservoirs and pipelines (133,019,875) (6,420,986) 25,026 (139,415,835) Automobiles and truck (2,562,840) (125,455) 97,935 (2,590,360) Buildings and equipment (27,231,984) (2,437,5202 329,741 (29,339,763)

Total accumulated depreciation (162,814,699) (8,983,9612 452,702 (171,345,958)

Total capital assets being depreciated, net 229,007,995 4,104,906 (54,796) 233,058,105

Capital assets, net $242,728,604 $ 22,216,088 $ (17,114,778) $ 247,829,914

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NOTE 6- WATER SYSTEM- CAPITAL ASSETS, (continued)

A schedule of changes in water system - capital assets and accumulated depreciation for the year ended June 30, 2017 is shown as follows:

Summary of Changes in \X/ater System - Capital .A .. ssets

Balance Balance June 30, 2016 Additions Deletions June 30, 2017

Capital assets, not being depreciated: Construction in progress $ 7,452,659 $ 16,936,843 $ (15,736,700) $ 8,652,802 Land 5,067,807 5,067,807

Total capital assets, not being depreciated 12,520,466 16,936,843 (15,736,700) 13,720,609

Capital assets, being depreciated: Reservoirs and pipelines 329,949,707 9,797,684 (131,603) 339,615,788 Automobiles and truck 3,027,176 292,236 (225,467) 3,093,945 Buildings and equipment 45,812,485 3,379,984 (79,508) 49,112,961

Total capital assets, being depreciated 378,789,368 13,469,904 (436,578) 391,822,694

Less accumulated depreciation for: Reservoirs and pipelines (126,753,280) (6,388,345) 121,750 (133,019,875) Automobiles and truck (2,622,422) (165,885) 225,467 (2,562,840) Buildings and equipment (24,772,453) (2,539,039) 79,508 (27,231,984)

Total accumulated depreciation (154,148,155) (9,093,269) 426,725 (162,814,699)

Total capital assets being depreciated, net 224,641,213 4,376,635 (9,853) 229,007,995

Capital assets, net $237,161,679 $ 21,313,478 $ (15,746,553) $ 242,728,604

NOTE7-BONDSPAYABLE

The following is a summary of bonds payable for the year ended June 30, 2018:

Bonds Payable

2009 Water Revenue Bonds 1.00%-4.25%, due 2024

Balance June 30, 2017 Additions

$11,145,000 =$=======

29

Balance Due within Deletions June 30, 2018 One Year

$ (1,435,000) $ 9,710,000 $ 1,480,000

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NOTE 7 - BONDS PAY ABLE, ( continued)

The following is a summary of bonds payable for the year ended June 30, 2017:

Balance Balance Bonds Payable June 30, 2016 Additions Deletions June 30, 2017

2009 Water Revenue Bonds 1.00%-4.25%, due 2024 $12,540,000 $ $ (1,395,000) $11,145,000

The aggregate principal and interest payments of bonds payable is summarized as follows:

Year ending June 30, Principal Interest Total

2019 $ 1,480,000 $ 363,881 $ 1,843,881 2020 1,530,000 315,781 1,845,781 2021 1,585,000 262,231 1,847,231 2022 1,640,000 202,794 1,842,794 2023 1,705,000 141,294 1,846,294 2024 1,770,000 75,225 1,845,225

Total $ 9,710,000 $ 1,361,206 $ 11,071,206

Due within One Year

$ 1,435,000

The proceeds of the 2009 Water Revenue Refunding Bonds, with installments ranging from $1,180,000 to $1,770,000 and interest rates ranging from 1.0 percent to 4.25 percent, were issued to: (1) refund outstanding certificates of participation, (2) pay certain costs incurred in connection with the issuance of the Bonds, and (3) frind a debt service reserve fhnd. The refunding resulted h~ a deferred amount of $515,041, which is being amortized over the remaining life of the refunded debt.

The installment payments of the 2009 Water Revenue Bonds are secured by a first lien on net revenues of the water system. The district must also fix and collect rates, fees, and charges for water service which will produce gross revenue in each fiscal year sufficient to: (1) pay the operating and maintenance costs, the Bond installment payments and any other district obligations, (2) restore the required balance in the reserve fund, and (3) yield net revenues of at least 120 percent of annual installment payments. Net revenues are defined in the bond documents as gross revenues, less specified operation and maintenance costs, plus specified non-operating income. The total principal and interest remaining to be paid on the bonds is $11,071,206. Principal and interest paid for the current year and total customer net revenues were $1,845,519 and $12,752,031 respectively.

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NOTE 8 - RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN)

Plan Description

District employees are eligible to participate in the district's plan, an agent multiple-employer public employee defined benefit pension plan administered by the California Public Employees Retirement System (CalPERS). CalPERS acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the plan are established by State statute and may be amended by district resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided

CalPERS provides retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment with the retirement formula of 2.5 percent at 55 for existing "classic" members and 2 percent at 62 for "new" members. The cost of living adjustments for each plan are applied as specified by the Public Employees' Retirement Law.

Hire DE1,te Formula Benefit vesting schedule Benefit payments Retirement age Monthly benefits, as a % of annual salary Required employee contribution rates Required employer contribution rates

Miscellaneous Classic - Prior to New - On or after January 1, 2013 January 1, 2013

2.5%@55 2%@62 5 years of service 5 years of service

monthly for life monthly for life 50-55 52-67

2.0%to 2.5% 8%

23.126%

1.0%to 2.5% 5.5%

23.126%

The total required employer contribution rate is the sum of the plan's employer normal cost rate of 7.974% plus the district's unfunded accrued liability contribution amount.

Employees Covered

At June 30, 2016, the date of the most recent actuarial valuation, the following employees were covered by the benefit terms for the plan:

Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled to but not yet receiving benefits Active employees

Total

31

Miscellaneous 165 58

144 367

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NOTE 8 - RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN), (continued)

Contributions

Section 20814(c) of the California Public Employees' Retirement law requires that the employer contribution rates for all public employers are determined on an annual basis by the actua1y and shall be effective on the July 1 following notice of a change in rate. Funding contributions for both plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The district is required to contribute the difference between the actuarially determined rate and the contribution rates of employees. Contributions to the plan from the district were $2,890,092 for the year ended June 30, 2018.

Net Pension Liability

The district's net pension liability is measured as the total pension liability, less the pension plan's fiduciary net position. The net pension liability is measured as of June 30, 2017, using an annual actuarial valuation as of June 30, 2016 rolled forward to June 30, 2017 using actuarial roll forward procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.

Actuarial Assumptions

The total pension liabilities in the June 30, 2017 actuarial valuation was determined using the following actuarial assumptions:

Valuation Date Measurement Date Actuarial Cost Method Actuarial Assumptions:

Discount Rate Inflation Payroll Growth Projected Salary Increase Investment Rate of Return Mortality

(1) Depending on age, service and type of employment

(2) Derived using Ca!PERS Membership Data for all Funds

Miscellaneous June 30, 2016 June 30, 2017

Entry-Age Normal Cost Method

7.15% 2.75% 3.00%

3.20% - 12.20% (1) 7.15%

(2)

The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2016 valuation were based on the results of a January 2014 actuarial experience study for the period of 1997 to 2011. Further details of the Experience Study can be found on the CalPERS website.

32

117




NOTE 8- RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN), (continued)

Discount Rate

The discount rate used to measure the total pension liability was 7.15 percent for each plan. The projection of cash flows used to detennine the discount rate assumed that employee contributions will be made at the current contribution rate and that the district's contributions will be made at rates equal to the difference between actuarially determined contributions rates and the employee rate. Based on those assumptions, each pension plan's fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

In determining the long-term expected 7.15 percent rate ofreturn on pension plan investments, CalPERS took into account both short and long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the pension funds' asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the longterm (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

The table below reflects long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation.

Real Return Real Return Asset Class Target Allocation Years 1-10 Years 11+

Global Equity 47.0% 4.90% 5.38% Global Fixed Income 19.0% 0.80% 2.27% Inflation Sensitive 6.0% 0.60% 1.39% Private Equity 12.0% 6.60% 6.63% Real Estate 11.0% 2.80% 5.21% Infrastructure and Forestland 3.0% 3.90% 5.36% Liquidity 2.0% -0.40% -0.90%

Total 100%

33

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NOTE 8 - RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN), (continued)

Changes in the Net Pension Liability

The changes in the net pension liability as follows:

Increase (Decrease)

Total Pension Liability

Plan Fiduciary Net Pension

Balance at June 30, 2017

Changes in the year: Service Cost Interest on the total pension liability Changes in assumptions Differences between expected and actual experience Contribution - employer Contribution - employee Net investment income Benefit payments, including refunds of employee contributions Administrative expenses

Net changes Balance at June 30, 2018

Change of Assumptions

$120,449,645

2,147,982 8,958,907 7,484,867 (337,522)

(6,743,149)

11,511,085 $131,960,730

Net Position Liability/(Asset)

$ 81,812,118 $ 38,637,527

2,147,982 8,958,907 7,484,867 (337,522)

3,387,063 (3,387,063) 937,532 (937,532)

9,170,209 (9,170,209) (6,743,149)

(120,790) 120,790

6,630,865 4,880,220

$ 88,442,983 $ 43,517,747

The discount rate was reduced from 7.65 percent to 7.15 percent in the June 30, 2017 actuarial valuation report.

Sensitivity of the Net Pension Liability to Changes in the Discount Rate

The following presents the net pension liability of the district, calculated using the discount rate as well as what the district's net pension liability would be if it were calculated using a discount rate that is I-percentage point lower or I-percentage point higher than the current rate:

1% Decrease Net Pension Liability

Current Discount Rate Net Pension Liability

1% Increase Net Pension Liability

Pension Plan Fiduciary Net Position

Miscellaneous 6.15%

$ 61,460,414

7.15% $ 43,517,747

8.15% $ 28,736,882

Detailed information about the district's pension plan's :fiduciary net position is available in the separately issued CalPERS financial reports.

34

119




NOTE 8- RETIREMENT PLAN (DEFINED BENEFIT PENSION PLAN), (continued)

Pension Expense and Deferred Outflows/Inflows of Resources Related to Pensions

For the year ended June 30, 2018, the district recognized pension expense of $5,828,585. At June 30, 2018, the district reported defe11ed outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows of of Resources Resources

Pension contributions subsequent to measurement date $ 2,890,092 $ Changes in assumptions 5,613,650 625,979 Differences between actual and expected experience 121,021 253,142 Net difference between projected and actual earnings on

plan investments 1,082,990 Total $ 9,707,753 $ 879,121

The amount of $2,890,092 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability during the next measurement period. Amounts reported as deferred outflows and inflows of resources related to changes in assumptions, differences between actual and expected experience, and net differences between projected and actual earnings on plan investments will be amortized as a component of pension expense as follows:

Year ended June 30, Amortization

2019 <l' 1 -,o"l 0'71\ 4' 1,.:.0.:.,0 /V

2020 3,062,188 2021 2,278,636 2022 (685,154) Total $ 5,938,540

NOTE 9- DEFERRED COMPENSATION PLAN

The district offers its employees deferred compensation plans created in accordance with Internal Revenue Code Section 457 and 40l(a). The plans permit deferment of a portion of current salary to future years. Benefits from the plans are not available to employees until termination, retirement, disability, death or unforeseeable emergencies.

All assets and income of the plans are held in trust for the exclusive benefit of the participants and their beneficiaries. The district does not meet the criteria for fiduciary fund reporting since it does not have either significant administrative involvement (e.g. custody) or perform the investment function. Therefore, the fair market value of the plans assets at June 30, 2018 and 2017, in the amount of $18,399,577 and $17,106,246, respectively, are not included in the district's basic financial statements.

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120




NOTE 10 - CONCENTRATION OF SUPPLIERS

During the years ended June 30, 2018 and 2017, the district had one major supplier. Purchases from the San Diego County Water Authority (SDCWA) represent 86 percent and 87 percent of total water produced, respectively.

NOTE 11- COMMITMENTS AND CONTINGENCIES

In the ordinary course of operations, the district is subject to claims and litigation from outside parties. Although the outcome of these matters is not presently determinable, in the opinion of legal counsel, the resolution of these matters is not expected to have a material adverse effect upon the district's financial position.

NOTE 12 - OTHER POST-EMPLOYMENT BENEFITS (OPEB)

OPEB Description

The district participates in the California Public Employees' Retirement System (CalPERS) California Employers' Retiree Benefit Trust (CERBT) Fund, which is an agent multiple-employer plan available to employers to prefund OPEB benefits. The post-employment healthcare benefits are established by a Memoranda of Understanding with the applicable employee associations, and may be amended by agreement between the district and the employee associations. CalPERS issues a publicly available financial report that can be found on the CalPERS website.

Benefits Provided

The district pays a percentage of the premium for retirees and eligible dependent medical, dental, vision, and life insurance coverage. The percent varies from O percent to 100 percent depending on the age and service of the participant at retirement. The district also reimburses the Medicare Part B premiums for retirees ( and their spouses) hired before July 1, 1989.

Employees Covered by Benefit Terms

At June 30, 2016, the most recent valuation date, the following current and former employees were covered by the benefit terms under the OPEB plan:

Active employees Inactive employees or beneficiaries currently receiving benefits Total

36

141 131 272

121


NOTES TO THE BASIC FINANCIAL STATEMENTS .JUNE 30, 2018


NOTE 12 - OTHER POST-EMPLOYMENT BENEFITS (OPEB), ( continued)

Contributions

The OPEB plan and its contribution requirements are established by Memoranda of Understanding with the applicable employee associations and may be amended by agreements between the district and the employee associations.

The district contributes an annual contribution determined on an actuarial basis as of June 30. The district pays the portion of the employer related health insurance premiums for current retirees and their spouses/dependents on a pay-as-you-go basis. For the fiscal year ended June 30, 2018, the district contributed $1,771,354 in current premiums. The retiree premiums contain an implied rate subsidy of $313,856 for the pay-as-you-go costs since retiree premium rates are the same as active employee medical premium rates rather than the actual medical cost. For the fiscal year ended June 30, 2018, the district also contributed $715,966 to the CERBT Fund. Employees are not required to contribute to the plan. Contributions recognized by the OPEB plan from the employer for the year ended June 30, 2018 are $2,801,176.

Net OPEB Liability

The district's net OPEB liability for the OPEB plan was measured as the total OPEB liability, less the OPEB plan's fiduciary net position. The net OPEB liability of the OPEB plan was measured as of June 30, 2017, using an annual actuarial valuation as of June 30, 2016 rolled forward to June 30, 2017 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.

Actuarial Assumptions - The total OPEB liability in the June 30, 2017 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:

Actuarial Cost Method Actuarial Assumptions:

Discount Rate Inflation Payroll Growth Investment Rate of Return Mortality Medical Trend Rates

Dental and Vision Trend Rate

(1) Derived using Ca!PERS Membership Data for all Funds

Entry-Age Normal Cost Method

7.14% 2.75%

3.00% plus merit 7.14%

(1)

6.50% decrease to 5.00% over five years

4.00%

Mortality rates were based on the 2017 CalPERS actuarial experience study, which assumed future mortality improvements using Society of Actuaries (SOA) MP 2016 projection table. The Experience Study report can be obtained on the CalPERS website under Forms and Publications.

37

122





The actuarial assumptions used in the June 30, 2016 valuation were based on the results of an actuarial experience study for the period June 30, 1997 through June 30, 2015.

Discount Rate -The discount rate used to measure the total pension liability was 7.14 percent for the OPEB plan, The projection of cash flows used to determine the discount rate assumed that the district continues to fully fund for its retiree health benefits though the CERBT under its investment allocation strategy 1. Based on those assumptions, the OPEB plan's fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.

The long-term expected rate of return on the OPEB plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return ( expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target asset allocation and most recent best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Asset Class US Equity

International Equity

REITs

US Fixed Income rommoclities

Inflation Assets

Total

Changes in the Net OPEB Liability

Balance at June 30, 2017 Changes in the year:

Service Cost Interest on the total OPEB liability Contribution - employer Net investment income Benefit payments Administrative expenses

Net changes Balance at June 30, 2018

Target Allocation

Long-Term Expected Real Rate of Return

4.9%

5.9%

3.7%

2.4%

1.8%

1.5%

38

30.0%

27.0%

8.0%

27.0%

3.0%

5.0%

100%

TotalOPEB Liability

$ 39,152,797

546,629 2,771,122

(1,776,393)

1,541,358 $ 40,694,155

Increase (Decrease) Plan Fiduciary Net Position

$ 10,355,495

2,429,765 1,092,536

(1,776,393) (5,554)

1,740,354 $ 12,095,849

NetOPEB Liability

$ 28,797,302

546,629 2,771,122

(2,429,765) (1,092,536)

5,554 (198,996)

$ 28,598,306

123





Sensitivity of the Net OPEB Liability to Changes in the Discount Rate and Healthcare Cost Trend Rates - The following presents the net OPEB liability of the district, as well as what the district's net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.14 percent) or 1-percentage-point higher (8.14 percent) than the current discount rate:

Net OPEB Liability

1% Decrease (6.14%)

$ 34,049,754

Discount Rate (7.14%)

$ 28,598,306

1% Increase (8.14%)

$ 24,111,584

Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rates - The following presents the net OPEB liability of the district, as well as what the district's net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower (5.50 percent decreasing to 4.00 percent) or 1-percentage-point higher (7.50 percent decreasing to 6.00 percent) than the current healthcare cost trend rates:

Healthcare Cost 1% Decrease Trend Rate 1% Increase

(5.50% (6.50% (7.50% Decreasing to Decreasing to Decreasing to

4.00%) 5.00%) 6.00%) Net OPEB Liability $ 23,812,273 $ 28,598,306 $ 34,464,816

OPEB Plan Fiduciary Net Position - Detailed information about the OPEB plan's fiduciary net position is available in the separately issued CalPERS financial reports.

OPEB Expense and Deferred Outflows/Inflows of Resources Related to OEPB

For the year ended June 30, 2018, the district recognized OPEB expense of $2,494,791. At June 30, 2018, the district reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

OPEB contributions subsequent to measurement date Net difference between projected and actual earnings on

plan investments Total

$

$

Deferred Outflows of Resources

2,801,176

2,801,176

$

$

Deferred Inflows of Resources

264,022 264,022

$2,801,176 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability in the year ended June 30, 2019. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

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NOTE 12-OTHERPOST-EMPLOYMENT BENEFITS (OPEB), (continued)

Year ended June 30, Amortization

2019 $ (66,005) 2020 (66,005) 2021 (66,005) 2022 (66,007) Total $ (264,022)

NOTE 13 - RISK MANAGEMENT

The district is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. During the year ended June 30, 2018, the district participated in the Association of California Water Agencies Joint Powers Insurance Authority (JPIA), which was organized for the purpose of providing liability insurance for the member agencies. The JPIA is a risk-pooling self-insurance authority created under the provisions of California Government Code Section 6500. The JPIA is governed by a board consisting of a representative from each member agency. The board controls the operations of the JPIA, including selections of management and approval of operating budgets. The purpose of the JPIA is to arrange and administer programs of insurance for the pooling of self-insured losses and to purchase excess insurance coverage. The accounts and records of ACW A/JPIA are audited by an independent certified public accounting firm. At June 30, 2018, the district's participation in the JPIA was as follows:

Property Loss - Insured up to $500,000,000 per occurrence (total insurable value $82,977,896) with $25,000 deductible for buildings, personal property, fixed equipment, mobile equipment, and licensed vehicles; the pool is self-insured up to $100,000 per occurrence and excess insurance coverage has been purchased.

General Liability - Insured up to $60,000,000 per occurrence; the pool is self-insured up to $5,000,000 and excess insurance coverage has been purchased.

Auto Liability - Insured up to $60,000,000 per occurrence with no deductible for property damage; the pool is self-insured up to $5,000,000 and excess insurance coverage has been purchased.

Workers' Compensation - Insured up to statutory limits per occurrence with no deductible; the pool is self-insured up to $2,000,000 and excess insurance coverage has been purchased.

Public Officials' Liability - Insured up to $60,000,000 per occurrence; the pool 1s self-insured up to $5,000,000 and excess insurance coverage has been purchased.

Fidelity- Insured up to $100,000 per occurrence with $1,000 deductible.

The district pays annual premiums for the coverages, which are subject to retrospective adjustments based on claims experience. The nature and amounts of these adjustments cannot be estimated and there were no instances in the past three years where a settlement exceeded the district's coverage.

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NOTE 14 - RESTATEMENT OF NET POSITION

As discussed in Note 1 to the financial statements, the district adopted Governmental Accounting Standards Board (GASB) Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. The impact of the implementation of the beginning net position as follows:

Balance at June 30, 2017 as previously reported Net other postemployment benefit (OPEB) liability

Contributions after the measurement date - deferred outflows of resources related to OPEB

Balance at July 1, 2017 as restated

Net Position $ 258,995,112

(28,797,302)

2,429,765

$ 232,627,575

The following is the pro forma effect of the retroactive application:

Deferred outflows of resources related to OPEB Net OPEB liability Impact to net position

$

$

2017 Previously Presented Restatement

$ 2,429,765 (28,797,302)

$ (26,367,537)

2017 Restated

$ 2,429,765 (28,797,302)

$ (26,367,537)

In accordance with GASB Statement No. 75, the restatement of all deferred outflows and inflows was not practical and therefore, not included in the restatement of beginning balances.

41

126


REQUIRED SUPPLEMENTARY INFORMATION JUNE 30, 2018

Schedule of Changes in the Net Pension Liability and Related Ratios Last Ten Years*

2018 2017 2016 Total Pension Liability

Service cost $ 2,147,982 $ 1,890,125 $ 1,879,510 Interest on the total pension liability 8,958,907 8,712,406 8,377,627 Differences between actual and expected experience (337,522) 164,586 121,462 Changes in assumptions** 7,484,867 (2,070,548) Benefit payments, including refunds of employee contributions (6,743,149) (6,190,966) (5,910,719)

Net change in total pension liability 11,511,085 4,576,151 2,397,332 Total pension liability - beginning 120,449,645 115,873,494 113,476,162 Total pension liability- ending (a) $ 131,960,730 $ 120,449,645 $ 115,873,494

Plan fiduciary net position Contributions - employer $ 3,387,063 $ 3,154,575 $ 2,962,681 Contributions - employee 937,532 954,960 959,053 Net investment income 9,170,209 425,143 1,884,678 Benefit payments (6,743,149) (6,190,966) (5,910,719) Administrative expenses (120,790) (50,901) (94,037) Plan to plan resource movement 12,705

Net change in plan fiduciary net position 6,630,865 (1,707,189) (185,639) Plan fiduciary net position - beginning 81,812,118 83,519,307 83,704,946 Plan fiduciary net position - ending (b) 88,442,983 81,812,118 83,519,307

Net pension liability- ending (a)-(b) $ 43,517,747 $ 38,637,527 $ 32,354,187

Plan fiduciary net position as a percentage of the total pension liability 67.02% 67.92% 72.08%

Covered payroll $ 13,339,342 $ 12,969,506 $ 12,870,264

Net pension liability as percentage of covered payroll 326.24% 297.91% 251.39%

Notes to Schedule:

* - Fiscal year2015 was the 1st year of implementation. ** - Change of assumptions: In 2017, the discount rate was reduced from 7.65 percent to 7.15 percent.

42

2015

$ 1,865,620 8,036,632

(5,296,740) 4,605,512

108,870,650 $113,476,162

$ 2,544,656 1,309,271

12,668,966 (5,296,740)

11,226,153 72,478,793 83,704,946

$ 29,771,216

73.76%

$ 12,559,197

237.05%

127



Actuarially determined contribution

Contributions in relation to the actuarially determined contributions

Contribution deficiency (excess)

Covered payroll

Contributions as a percentage of covered payroll

Notes to Schedule Valuation date:

Methods and assumptions used to determine contribution rates:

Actuarial cost method Amortization method Asset valuation method Inflation Salary increases Investment rate of return Retirement age Mortality

Schedule of Contributions-Pension Last Ten Years*

2018 2017 2016 $ 2,890,092 $ 2,637,063 $ 2,404,575

2,890,092 3,387,063 3,154,575 $ $ (750,000) $ (750,000)

12,767,245 13,339,342 12,969,506

22.64% 25.39% 24.32%

Actuarially determined contribution rates are calculated as of June 30 two years prior to the end of the fiscal year in which contributions are reported.

Entry Age Normal Cost Method Level percent of payroll Market value 2.75% 3.2% to 12.20% depending on Age, Service, and type of employment 7.15%** Based on CalPERS Experience Study Based on CalPERS Experience Study

* - Fiscal year 2015 was the 1st year of implementation. ** - Change of assumptions: In 2017, the discount rate was reduced from 7 .65 percent to 7 .15 percent.

43

2015 $ 2,212,681

2,962,681 $ (750,000)

12,870,264

23.02%

128



Schedule of Changes in the Net Other Postemployment Benefits (OPEB) Liability and Related Ratios Last Ten Years*

Total OPEB Liability Service cost Interest on the total OPEB liability Benefit payments, including refunds of employee contributions

Net change in total OPEB liability Total OPEB liability - beginning Total OPEB liability - ending (a)

Plan fiduciary net position Contributions - employer Net investment income Benefit payments Administrative expenses

Net change in plan fiduciary net position Plan fiduciary net position - beginning Plan fiduciary net position - ending (b)

Net OPEB liability - ending (a)-(b)

Plan fiduciary net position as a percentage of the total OPEB liability

Covered-employee payroll

Net OPEB liability as percentage of covered payroll

Notes to Schedule: * - Fiscal year 2018 was the 1st year of implementation.

44

2018*

$ .CA£ /"I"\£\ J'·tU,OL.Y

2,771,122 (1,776,393) 1,541,358

39,152,797 $ 40,694,155

$ 2,429,765 1,092,536

(1,776,393) (5,554)

1,740,354 10,355,495 12,095,849

$ 28,598,306

29.72%

$ 12,565,848

227.59%

129



Schedule of Contributions-Other Postemployment Benefits Last Ten Years*

Actuarially determined contribution Contributions in relation to the

actuarially determined contributions Contribution deficiency (excess)

Covered-employee payroll

Contributions as a percentage of covered payroll

2018* $ 2,801,176

2,801,176 $

13,067,438

21.44%

Notes to Schedule Valuation date: Actuarially determined contribution rates are calculated as of June 30

two years prior to the end of the fiscal year in which contributions are reported.

Methods and assumptions used to determine contribution rates:

Actuarial cost method Amortization method Asset valuation method Inflation

Medical Trend Rate Dental and Vision Trend Rate Investment rate of return Retirement age Mortality

Entry Age Normal Cost Method Level percent of payroll Market value 2.75% 6.50% decrease to 5.00% over five years

4.00% 7.14% Based on CalPERS Experience Study Based on CalPERS Experience Study

* - Fiscal year 2018 was the 1st year of implementation.

45

130


OTHER INFORMATION JUNE 30, 2018


Water Production and Consumption

The district's annual water production and customer water consumption in acre-feet for the years ended June 30, 2018 and 2017 were:

Total water purchased from SDCW A Water treated and sent to other agencies

Net purchased water produced for consumption Treated local water produced for consumption

Total Produced for Consumption

Per capita consumption (gallons per day)

46

Unaudited 2018

43,292 (17,379)

25,913 4,345

30,258

98.4

2017

39,681 (14,771)

24,910 3,806

28,716

89.1

131

October 5, 2018

Vavrinek, Trine, Day & Co., LLP Certified Public Accountants 9810 Scripps Lake Drive, Suite H San Diego, CA 92131

Attachment 4


Administration Office 7811 University Avenue

La Mesa, California 91942-0427

619-466-0585

[email protected]

hwd.com

This representation letter is provided in connection with your audit of the financial statements of Helix Water District (District), which comprise the respective financial position of as of June 30, 2018, the respective changes in financial position and, cash flows for the year then ended, and the related notes to the financial statements, for the purpose of expressing opinions as to whether the financial statements are presented fairly, in all material respects, in accordance with accounting principles generally accepted 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 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. An omission or misstatement that is monetarily small in amount could be considered material as a result of qualitative factors.

We confirm, to the best of our knowledge and belief, as of October 5, 2018, the following representations made to you during your audit.

Financial Statements

1) We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated April 23, 2018, including our responsibility for the preparation and fair presentation of the financial statements in accordance with U.S. GAAP and for preparation of the supplementary information in accordance with the applicable criteria.

2) The financial statements referred to above are fairly presented in conformity with U.S. GAAP and include all properly classified funds and other financial information of the primary government and all component units required by generally accepted accounting principles to be included in the financial reporting entity.

3) 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.

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

5) We have reviewed the service organization controls (SOC) reports for investment services and lockbox payment processing provided to the District and incorporated the results of the SOC report into our evaluation and considerations related to the internal control. Further, we confirm that we have maintained appropriate userentity controls as described in the SOC reports.

6) We have disclosed to you all contracts or other agreements with service organizations, and we have disclosed to you all communications from the service organizations relating to noncompliance at the service organizations. We confirm that there are no such instances.

7) Significant assumptions we used in making accounting estimates, including those measured at fair value, are reasonable.

Board of Directors Kathleen Coates Hedberg, President

Daniel H. McMillan, Vice President

Joel A. Scalzitti, Division 5

DeAna R. Verbeke, Division 2

Mark Gracyk, Division 3

132

8) Related party relationships and transactions, including revenues, expenditures/expenses, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties have been appropriately accounted for and disclosed in accordance with U.S. GAAP.

9) Adjustments or disclosures have been made for all events, including instances of noncompliance, subsequent to the date of the financial statements that would require adjustment to or disclosure in the financial statements.

10) The effects of uncorrected misstatements are immaterial, both individually and in the aggregate, to the financial statements as a whole.

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

12) Guarantees, whether written or oral, under which the District is contingently liable, if any, have been properly recorded or disclosed.

Information Provided

13) We have provided you with:

a) Access to all information, of which we are aware, that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, and other matters.

b) Additional information that you have requested from us for the purpose of the audit.

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

d) Minutes of the meetings of Board of Directors or summaries of actions of recent meetings for which minutes have not yet been prepared.

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

15) 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.

16) We have no knowledge of any fraud or suspected fraud that affects the District 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.

17) We have no knowledge of any allegations of fraud or suspected fraud affecting the District's financial statements communicated by employees, former employees, regulators, or others.

18) We have no knowledge of instances of noncompliance or suspected noncompliance with provisions oflaws, regulations, contracts, or grant agreements, or abuse, whose effects should be considered when preparing financial statements.

19) We have disclosed to you all known actual or possible litigation, claims, and assessments whose effects should be considered when preparing the financial statements.

20) We have disclosed to you the identity of the District's related parties and all the related party relationships and transactions of which we are aware.

Government-specific

21) There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices.

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

133

23) The District has no plans or intentions that may materially affect the carrying value or classification of assets, deferred outflows of resources, liabilities, deferred inflows of resources, and net position.

24) We are responsible for compliance with the laws, regulations, and provisions of contracts and grant agreements applicable to us, including tax or debt limits and debt contracts, and legal and contractual provisions for reporting specific activities in separate funds.

25) We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of fraud and noncompliance with provisions of laws and regulations that we believe have a material effect on the financial statements or other financial data significant to the audit objectives, and any other instances that warrant the attention of those charged with governance.

26) We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of noncompliance with provisions of contracts and grant agreements that we believe have a material effect on the determination of financial statement amounts or other financial data significant to the audit objectives.

2 7) We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of abuse that could be quantitatively or qualitatively material to the financial statements or other financial data significant to the audit objectives.

28) There are no violations or possible violations of budget ordinances, laws and regulations (including those pertaining to adopting, approving, and amending budgets), provisions of contracts and grant agreements, tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the financial statements, or as a basis for recording a loss contingency, or for reporting on noncompliance.

29) As part of your audit, you assisted with preparation of the financial statements and related notes. We acknowledge our responsibility as it relates to those nonaudit services, including that we assume all management responsibilities; oversee the services by designating an individual, preferably within senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of the services performed; and accept responsibility for the results of the services. We have reviewed, approved, and accepted responsibility for those financial statements and related notes.

30) The District has satisfactory title to all owned assets, and there are no known liens or encumbrances on such assets nor has any asset been pledged as collateral.

31) The District has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance.

32) The financial statements include all component units as v1ell as joint ventures with an equity interest, and properly disclose all other joint ventures and other related organizations.

33) The financial statements properly classify all funds and activities in accordance with GASB Statement No. 34 .

34) Components of net position (net investment in capital assets; restricted; and unrestricted) and classifications of fund balance (nonspendable, restricted, committed, assigned, and unassigned) are properly classified and, if applicable, approved.

35) Investments are properly valued.

36) Provisions for uncollectible receivables have been properly identified and recorded.

3 7) Expenses have been appropriately classified in or allocated to functions and programs in the statement of activities, and allocations have been made on a reasonable basis.

38) Revenues are appropriately classified in the statement ofrevenues, expenses, and changes in net position.

39) Deposits and investment securities and derivative instruments are properly classified as to risk and are properly disclosed.

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

134

41) We agree with the findings of specialists in evaluating the pension and other postemployment benefit amounts and have adequately considered the qualifications of the specialists in determining the amounts and disclosures used in the financial statements and underlying accounting records. We did not give or cause any instructions to be given to specialists with respect to the values or amounts derived in an attempt to bias their work, and we are not otherwise aware of any matters that have had an impact on the independence or objectivity of the specialists.

42) We believe that the actuarial assumptions and methods used to measure pension and other postemployment benefit amounts for financial accounting purposes are appropriate in the circumstances. Additionally, we determined the following items used in the valuation were appropriate: 1) long-term expected rate ofretum, 2) the mortality tables, 3) the projected benefit assumptions, and 4) healthcare cost trend rates, as applicable.

43) We confirm that we maintain adequate controls for the evaluation, capturing, and reporting of participant data for the District's pension and OPEB plans. We have reviewed the pension and OPEB census data provided and have determined that the file is complete and accurate relevant to the date of the valuation report.

44) We have appropriately disclosed the District's 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 is available and have determined that net position is properly recognized under the policy.

45) We acknowledge our responsibility for the required supplementary information (RSI). The RSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from those used in the prior period. We have disclosed to you any significant assumptions and interpretations underlying the measurement and presentation of the RSI.

46) With respect to federal award programs, we acknowledge our responsibility for presenting the schedule of expenditures of federal awards (SEF A) and related notes in accordance with the requirements of the Uniform Guidance, expenditures of federal awards were below the $750,000 threshold in fiscal year 2018, and we were not required to have an audit in accordance with the Uniform Guidance.

47) We have evaluated and implemented the provisions of GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, and Statement No. 85, Omnibus 201 7, applicable for the fiscal year ended June 30, 2018, and all amounts are properly recorded and presented in the financial statements.

48) We have evaluated the following GASB Statements and determined that they did not have a material impact on the District's financial statements:

a) 81, Irrevocable Split-Interest Agreements

b)

ennifer C Bryant, Director of Administrative Services

135

TO:

FROM:

INITIATED BY:

DATE:

SUBJECT:


BOARD REPORT

Board of Directors

Carlos V. Lugo, General Manag\_

Jennifer C. Bryant, Director of Administrative Service~ Michael A. Herrera, Enterprise Architecture Manager (rl fr

October 17, 2018

Appropriation Request for Storage Array Infrastructure Replacement Project CIP19103


Infrastructure

Recommendation:

The board appropriate funds in the amount of $165,000 from schedule 84, item 3 of the fiscal year 2018-19 capital budget for the replacement of legacy storage infrastructure at the administration office and the operations center locations, CIP19103.

Background:

This appropriation request will allow information services staff to purchase the necessary enterprise storage arrays that will replace the two legacy arrays currently in place. The current storage arrays have reached end of life and will soon reach the end of support.

Two storage arrays will be purchased, one of which will be installed at the administration office to replace the existing unit that has been in place for five years. The second array will be installed at the operations center and will replace two small units that are over six years old.

136

The existing legacy arrays provide storage for backups and virtual infrastructure at both locations. More than 75 percent of our virtualized environment satisfy their storage needs from the existing legacy arrays which have now reached their maximum performance capabilities and can no longer be expanded or upgraded to newer technologies. All existing data will be migrated to the new arrays over the course of three to five months in a controlled fashion.

Staff recommends the board appropriate funds in the amount of $165,000 from schedule 84, item 3 of the fiscal year 2018-19 capital budget for the replacement of legacy storage infrastructure at both the administration and operations center locations, as part of project CIP19103.

Attachments: Attachment A - Hitachi VSP G350 Comparison.xlsx

2

Z:\Board Reports (Final)\2018\101718 Appropriation Request CIP19103 - Final

137

Attachment A

Performance

Hitachi VSP G350

(New)

Up to 600,000 IO's per second

Raw Storage Capacity

1.4 Peta bytes via Solid State Drives

2.4 Peta bytes via Hard Disk Drives

Cache Memory

128 GB maximum supported cache

Features

All active components are redundant, and hot-swappable

Deduplication and Compression, Globa l Active Device, Data

Mobility

Local Protection, Remote Protection, Automation Di rector

Virtualization Storage, Resource Partition Manager, Non

Disruptive Migration

Hitachi HUS 130

(Legacy)

!a,.,;, --- ------------- - -"''. j ·.·. , I ~ ~ ~ i ~ "~~ .... ..,. . ...

,I I 11 -. .... ~ .. ,

L •11 !

Performance

Up to 150,000 IO's per second

Raw Storage Capacity

0.14 Peta bytes via Solid State Drives

0.4 Peta bytes via Hard Disk Drives

Cache Memory

64 GB maximum supported cache

Features

All active components are redundant, and hot-swappable

N/A

Local Protection, Remote Protection, N/A

N/A

138

TO:

FROM:

INITIATED BY:

DATE:

SUBJECT:



BOARD REPORT

Board of Directors

Carlos V. Lugo, General Mana~

James A. Tomasulo, Director of Engineering¥ Milica K. Schipper, Engineering Manager 4 Aneld A. Anub, Associate Engineer A"3 October 17, 2018

Authorization of a Sole Source Purchase of Equipment for Helix 2 Pump Station Motor Control Center Replacement Project CIP19014; Call for Bids; Determination the Project is Exempt Under the California Environmental Quality Act; Approval of the Project


Infrastructure

Recommendation:

The board adopt Resolution 18-43 authorizing a sole source purchase of the emergency generator equipment for the Helix 2 Pump Station motor control center replacement project CIP19014; authorize staff to call for bids and set the date and time of the bid opening; determine the project is exempt under the California Environmental Quality Act; approve the project.

Background:

This project is part of the district's ongoing pump stations motor control center upgrade program. District staff has completed the design of the project and is ready for construction. The project is listed within schedule 64, item 14 of the fiscal year 2018-19 capital budget. The project consists of replacing the motor control center, 1983 vintage,

139

located at Lemon Avenue within the county of San Diego as shown on the attached vicinity map. The project has been identified as a priority project in the district's motor control center upgrade program master plan and is further described in the attached notice of exemption. The project also involves the installation of a permanent standby generator and appurtenances to automatically provide power to the Helix 2 Pump Station during a power outage or emergency. The engineer's estimate for construction of this project is $350,000.

The procurement of equipment consists of a 230 kW standby generator manufactured by Kohler Company. The district has previously purchased and installed Kohler generators for standby power at several facilities including Los Caches Pump Station, Otay 14 Flow Control facility, Dictionary Hill Hydropneumatic Pump Station, Windsor Hills Hydropneumatic Pump Station, Helix Water District's administration office and operations center. Staff continues to be satisfied with the performance of this equipment and is recommending sole source procurement of this equipment for the purpose of standardization.

Staff and its consultant have evaluated procurement options for the equipment and propose to procure through Kohler Company's locally authorized representative, Bay City Electric Works. Bay City has a successful record of accomplishment with multiple district purchases of generators and continues to successfully perform as the district's standby generator maintenance provider. In addition, Bay City has committed to hold the price of the equipment until February 1 2019, and signed the attached letter of intent.

The district's approval of the project is not subject to environmental review under Title 14 of the California Code of Regulations, Sections 15301 (Class 1, existing facilities) and 15302 (Class 2, replacement or reconstruction).

None of the exceptions to the categorical exemptions applies (14 C.C.R. § 15300.2). The project is not located in a particularly sensitive environment, as the prnject impact areas are located within paved or otherwise disturbed areas throughout the district, including any construction staging areas. The cumulative impact of successive projects of this same type, in the same place over time would not be significant because the project locations are limited in size, scope and proximity to one another, and there are no reasonably foreseeable projects that would result in significant cumulative impacts with the project. The project does not involve any unusual improvements and involves structures comparable to existing improvements at the project location. The project is not located on a site designated pursuant to Government Code 65962.5 (hazardous waste site). Lastly, the project does not involve any improvements, modifications or other changes to an historical resource or damage to scenic resources.

Funds for the construction of this project have been budgeted in schedule 64, item 14 of the fiscal year 2018-19 capital improvement budget.

Staff recommends the board adopt Resolution 18-43 authorizing a sole source purchase of the emergency generator equipment for the Helix 2 Pump Station motor control center

2 101718 NIB CIP19014- Helix 2 PS MCC- Final.doc

140

replacement project CIP19014; authorize staff to call for bids and set Tuesday, November

20, 2018, at 10 a.m. as the bid opening date and time; determine the project is exempt under the California Environmental Quality Act and authorize filing the attached notice of exemption with the county clerk; approve the project.

The administrative record for the district's approval of the project is maintained at the district's administration office located at 7811 University Avenue, La Mesa, California 91942-0427. The custodian of records is the general manager.

Attachments: Attachment A - Director Divisions Map

Attachment B - Vicinity Map Attachment C - Notice of Exemption Attachment D - Bay City Electric Works Letter of Intent

3 101718 NIB CIP19014- Helix 2 PS MCC- Final.doc

141

RESOLUTION 18-43 OF THE BOARD OF DIRECTORS OF THE HELIX WATER DISTRICT

AUTHORIZING THE SOLE SOURCE OF KOHLER COMPANY EQUIPMENT FOR THE HELIX 2 PUMP STATION MOTOR CONTROL CENTER REPLACEMENT PROJECT CIP19014

WHEREAS, the Helix 2 Pump Station motor control center replacement project CIP19014 is part of the district's ongoing pump stations motor control center upgrade program; and

WHEREAS, the project involves the installation of a permanent standby generator and appurtenances to autornatically provide power to the Helix 2 Pump Station during a power outage or emergency; and

WHEREAS, the district desires to select equipment manufactured by Kohler Company to be installed as part of the project, including a 230 kW standby generator and required system components; and

WHEREAS, the district has previously purchased and installed Kohler generators for standby power at several district facilities, including Los Coches Pump Station, Otay 14 Flow Control Facility, Dictionary Hill Hydropneumatic Pump Station, Windsor Hills Hydropneumatic Pump Station, Helix Water District's administration office and operations center; and

WHEREAS, California public contract code Section 3400, in part, authorizes a public agency to specify the specific brand or manufacturer of a designated material, product, thing, or service sole source in a notice inviting bids if the awarding authority makes a finding that is described in the notice inviting bids that a particular material, product, thing, or service is designated by brand name or trade name in order to obtain a necessary item that is only available from one source, or in order to match other products in use on a particular public improvement that is completed or in the course of completion; and

WHEREAS, the district has determined that a designation of Kohler Company equipment in the notice inviting bids for the project is necessary in order to match equipment in use at other district facilities in order to achieve parallel performance, avoid additional costs to retrain staff, simplify maintenance services and repair procedures, and optimize spare part inventories; and

NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED by the Helix Water District Board of Directors as follows:

SECTION 1. The above recitals are incorporated herein by reference. Pursuant to public contract code Section 3400(b), the district hereby designates Kohler Company as the sole source brand of the standby generator system equipment to be installed in the district's Helix 2 Pump Station motor control center replacement project CIP19014.

142

Resolution 18-43 Page 2

vote:

SECTION 2. The general manager, or designee, is authorized to execute a letter of intent with Bay City Electric Works for the generator system in order to obtain a price guarantee for the proposed equipment effective through February 1, 2019, which shall be included in the construction documents for the Helix 2 Pump Station motor control center replacement project CIP19014.

PASSED, ADOPTED AND APPROVED this 17th day of October 2018, by the following

Ayes:

Noes:

Absent:

Kathleen Coates Hedberg, President

ATTEST:


143

HELIX WATER DISTRICT DIRECTOR DIVISIONS MAP

CIP19014

Attachment A

D Director Division

* Project Location

144

Attachment B

Vicinity Map

Helix 2 PS MCC Replacement CIP19014

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Best Western Plus Murray Dr I Mesa San Diego

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I

145

TO:

□

181

l.

2.

3.

4.

5.

6.

7.

8.

9.

Attachment C

NOTICE OF EXEMPTION

FROM: Helix Water District (Lead Agency)

Office of Planning and Research P. 0. Box 3044, Room 113

Sacramento, CA 95812-3044

Clerk of the Board of Supervisors Address Attn: Debbie Lundy 7811 University Ave

or La Mesa, CA 91942-0427

County Clerk (619) 667-6268

County of: San Diego

Project Tiile: Helix 2 :Motor ContiOl Center Replaeement Project, Work Order No: CIP 19014

Project Applicant: Helix Water District

7811 University Ave, La Mesa, CA 91942-0427

Project Location - Identify street address and Please see attached Exhibit "A!' and corresponding Vicinity

cross streets or attach a map showing project site Map(s) (preferably a USGS 15' or 7 1/2' topographical map identified by quadrangle name):

(a) Project Location - City: La Mesa (b) Project Location -9810 Lemon Ave, City of La Mesa, County of San Diego, CA

Description of nature, purpose, and beneficiaries See Exhibit "A" attached.

of Project:

Name of Public Agency approving project: Helix Water District

Name of Person or Agency undertaking the Helix Water District

project, including any person undertaking an activity that receives financial assistance from the Public Agency as part of the activity or the person receiving a lease, permit, license, certificate, or other entitlement of use from the Public Agency as part of the activity:

Exempt status: (check one)

(a) □ Ministerial project.

(b) □ Not a project.

(c) □ Emergency Project.

(d) ~ Categorical Exemption. Class 1, State CEQA Guidelines section 15301 (existing

State type and section number: facilities)

Class 2, State CEQA Guidelines section 15302 (replacement or reconstruction)

(e) □ Declared Emergency.

(t) □ Statutory Exemption.

State Code section number:

(g) □ Other. Explanation:

Reason why project was exempt: The Project is categorically exempt under Class 1 because it consists of i01orovement to existin2 facilities to meet

Notice of Exemption FORM"B"

146

···~-current health and safety and involves negligible expansion of use beyond the existing facilities.

The project is categorically exempt under Class 2 because it consists of the replacement of an existing motor control center and involves negligible or no expansion of the facility. The facility will have substantially the same purpose and capacity.

10. Lead Agency Contact Person: AneldAnub

Telephone: (619) 667-6273

11. If filed by applicant: Attach Preliminary Exemption Assessment (Fonn "A") before filing. NIA

12. Has a Notice of Exemption been filed by the public agency approving the project? Yes □ No□

13. Was a public hearing held by the Lead Agency to consider tii.e ex.emption? Yes Jg! No □ If yes, the date of the public hearing was: October 17, 2018

Reviewed and Recommended:

Date: ------Debbie Lundy, Environmental Analyst

Date: ------ Title: Lead Agency Representative James A. Tomasulo, Director of Engineering

IZ! Signed by Lead Agency D Signed by Applicant

Date Received for Filing: ________ _

(Clerk Stamp Here)

Authority cited: Sections 21083 and 21110, Public Resources Code. Reference: Sections 21108, 21152, and 21152.l, Public Resources Code.

Notice of Exemption FORM"B"

147

EXHIBIT "A"

FORM B- NOTICE OF EXEMPTION HELIX 2 MOTOR CONTROL CENTER

REPLACEMENT PROJECT PROJECT NO.: CIP19014

This project consists of replacing the motor control center at the Helix 2 Pump Station, originally installed in 1983; as we!! as the lnsta!!ation of a ne\.•✓ standby emergency

generator. The Project is located in the City of La Mesa, as shown on the attached

vicinity map.

Project construction is slated to being in December 2018, with a scheduled completion date of July 2019. This project will benefit customers by improving efficiency, safety and reliability of the facility.

148

"Helix · ~ WATER DISTRICT

October $, 20l8

Mr. Brett Harbach B;:iy City Electric Works 13625 Danielson Street Poway, .California 92064

Attachment D

Setti~g-Standa rds'Of i:xcellence.i.oPWll~-$~rvice

Re: Letter of Intent- BC_EW #76052

Designation ofEm!;lrgency Generator Equipment

Dear Mr; Harbach:

Administration Office 7811 University Avenue La M1:i"sa, Calffornla 91942•0427

GiS-466-0585 helli<@helfxwater.org hwd.co[Jl.

The'.purpose of this letter ls to set forth the intent and mutual understanding of the Helix Water Oistrict;;n1c{ Bay City EleGtric Works rega:rdlng the designation ·and ultimate procurement of certain Kohler- gener~tor system equiprrielit;

TheHeUKWater District anticipates lssuin~, a Notice Inviting Bids to contractors for the Installation o.f an emergenc:y g~netc;1tor sYstem atthe cfistri(:t1s Helix z Pump station project. District staff has deterniln.ed that th~ ~ohler equipment, :a$ spet::ified in the attached proposal dated September 20, 2018, bes_t meet$' t:tte qlstrlct's needs t6r-this project. On Qctober 17, 2018, district stc3ff Intends to recommend that it-s govem-ingboa:rd approv:e the $Ole source of Kqhler equipment for this proje"tt as requited byP.oblicContractCodeSec.tion-3400, Thereafter"the dJstrictwill specify this equipment by name in the contract ddcun,ents for the ptoJett; which will require the successful bidder to then contract with Bay City Electrlc,Works for the e_quipment based on the terms and conditions ofthl;! e-quipment proposal,.

The distrlct anticipates that :the project will be aw<lrded for construption in the next three to four months. The equip.rnent proposal states that the offer is only good for 30: days. However, ff ,t Wishes to pe the sole source supplier for this proJed to accommodate th$ district's anticipated construction schedule, Bay City Electric Works must agree to hold firm theterms.-and pricing se"t forth in the equipment proposal through February 1, 2019, and to offer the equipment to potential bi'dders at a price no higher than those contained in the equipment proposal, Further1

a,1y City Electric Works will offer the equipment at corrtmercially reasonable and ln_qustry st~n(ia.rd te~ms.

By its:s:lgnat.ure hereunder, Bay (:;ity Electric Works understands that the c,ortstruction contract is subject to approval and award of the p-roject by the district's governing board at a future date, and that nothing herein shall obligate the district to purchase the equipment directly or award a construction contract that would result in th·e purchase of the equipment by a general contractor.

Board ofDireutors Kathleen Coates Hedberg, President Da_nje( H. McMi!lan, Vice President Joel A, scalzltti, Divlslon 5 DeAna R. Verbeke, Division 2 Mark Gracyk, Division 3

149

2

Please countersign and return a copy of this letter to the undersigned to acknowledge your agreement with the foregoing.

Sincerely,

.i - /

~/f. { ~osv. Lugo

General Manager

AGREED AND ACCEPTED: Bay Ctty Electric Works ~

By: ~=n_ Title:

Dated:

---.S~e'-'-n_._i o=-=--r __ ,s.__O\"-'-I e-=s_LCep JO-JO-lg .

150

TO:

FROM:

INITIATED BY:

DATE:

SUBJECT:

,,Helix WATER DISTRICT


BOARD REPORT

Board of Directors

Carlos V. Lugo, General Man~

Kevin D. Miller, Director of Operations /()A Joseph J. Garuba, Facilities Managery

October 17, 2018

Declare Surplus and Authorize Disposal of Replaced Vehicles


Infrastructure

Recommendation:

The board declare vehicles surplus to the needs of the district and authorize disposal of said vehicles, which are scheduled to be replaced per schedule 76, items 1-6 of the fiscal year 2018-19 budget.

Background:

On July 18, 2018, the board approved the appropriation of funds for replacement vehicles as identified in schedule 76, items 1-6 of the fiscal year 2018-19 budget. As part of the replacement process, staff requests that the board declare the existing units being replaced as surplus. These surplus vehicles will be disposed of per district policy which could be in the form of a trade-in, a local auction house or through direct sales such as Craigslist or Autotrader.

The table below outlines the current vehicle, current mileage/hours and the expected resale value:

151

Estimated Resale

Item Unit# Current Vehicle Mileage/ Hours Value

1 18 2009 Ford

161,646 / 8,019 $10,000 F-250 4x2 Truck

2 24 2011 Ford Ranger 4x2

112,644 $8,500 Truck

3 32 2009 Ford Ranger 4x2

110,772 $6,600 Truck

4 53 1991 Ford

21,389 $2,000 F-700 Water Truck

5 81 2008 Ford

94,826 / 9,071 $6,000 F-450 Valve Truck

6 84 2000

79,732 I 879 $2,000 5-Yard Dump Truck

TOTAL $35,100

Staff recommends the board declare vehicles surplus to the needs of the district and authorize disposal of vehicles, which are scheduled to be replaced per schedule 76, items 1-6 of the fiscal year 2018-19 budget.

2 Z:\Board Reports (Final)\2018\101718 Schedule 76- Final.doc

152

GENERAL ACCOUNT $ PAYROLL

IMPREST CASH

Helix Water District

Treasurer's Report

September 30, 2018

Ledger Balance

8/31/2018 Receipts

42,697,347.09 $ 9,134,640.78 550,000.00 897,834.81

8,079.86 1.76

Ledger Balance

Disbursements 9/30/2018

$ 11,031,180.46 $ 40,800,807.41 897,488.66 550,346.15

1.76 8,079.86

TOTAL $ 43,255,426.95 $ 10,032,477.35 $ 11,928,670.88 $41,359,233.42

Demand Deposit Bank Balance General Account (Union Bank) General Account (Pershing Bank) General Account (US Bank) Operating Account (Union Bank) Payroll Account (Union Bank)

Total Bank Balance Deposits in Transit Outstanding Checks

Total Demand Deposit Balance

Investments (See Schedule) LAIF {2.063%) IMPREST Cash Restricted Deposits - Bond Resv Fund Restricted Deposits - Bond Svc Fund

9/30/2018

$ 1,139,574.63 154,437.53

2,730,530.07 673,946.37 551,386.77

5,249,875.37 298,578.88

(668,955.63)

4,879,498.62

11,646,628.00 22,912,300.18

8,079.86 1,912,724.35

2.41

RECONCILED TO LEDGER AS OF 09/30/18 $ 41,359,233.42

JENNIFER C. BRYANT, Treasurer of the Helix Water District, deposes and says that the foregoing

monthly report is to the best of her knowledge and belief correct in every particular and truly

exhibits all of the transactions since the last statement and that all of the monies deposited and

received on account of said District during the month are covered by this report as shown

herein . The Treasurer also says that the investments made are in accordance with the Helix

Water District investment policy.

153


Summary of District Funds

September 30, 2018

FISCAL

YEAR-TO-DATE

Beginning Fund Balance 06/30/18 $ 42,285,730

Net Operating Income 2,619,776 Capacity Fee Receipts 556,246 Net Private Projects/Meter lnstal. 269,859

Sub-Total 3,445,881

Construction Expenditures (1,235,667) Equipment Expenditures (263,975) Change In Receivable/Payables (2,872,735)

Sub-Total (4,372,378)

Ending Fund Balance 09/30/18 $ 41,359,233

6/30/2018 8/31/2018 UNALLOCATED FUNDS

Payroll Fund $ 450,000 $ 550,000 IMPREST Fund 8,080 8,080 General Fund 6,397,718 10,145,325

Total Unallocated Funds 6,855,798 10,703,405

ALLOCATED FUNDS

Accounts Receivable (2,447,309) (2,272,871) Accounts Payable 7,273,943 6,636,521 Approved for Cap Improvements 10,230,071 7,400,004

Total Allocated Funds 15,056,705 11,763,655

DESIGNATED FUNDS

Capital Reserve Fund 3,747,000 3,747,000 Friedgen Scholarship 20,300 20,300 Capacity Fees 670,499 157,131 Treatment Plant Reserve Fund 1,670,261 2,187,261 Solar Reserve Fund 133,000 152,000 El Monte Land Sale 8,975,000 8,000,000 High Street Fund 11,945 11,945 Arbitrage Reserve Fund 100,000 275,000 Maintenance Reserve Fund 779,577 979,577 Rate Stabilization Fund 2,339,785 3,335,332

Total Designated Funds 18,447,367 18,865,546

RESTRICTED FUNDS

2009 Bond Reserve Fund 1,924,336 1,933,796 2009 Bond Service Fund 1,524 1,528

Total Restricted Funds 1,925,860 1,935,325

TOTAL FUNDS $ 42,285,730 $ 43,267,931

9/30/2018

$ 550,346 8,080

11,847,496 12,405,922

(5,468,868) 7,046,553 8,792,424

10,370,108

1,211,443 20,300

556,246 2,128,634

152,000 8,000,000

11,945 275,000 979,577

3,335,332 16,670,477

1,912,724 2

1,912,726

$ 41,359,233

154

LAIF

Transfer Date

9/5/2018 $ 9/13/2018 $ 9/19/2018 $ 9/27/2018 $


Cash and Investment Allocation

September 30, 2018

Bond Reserve

Fund Bank

Bonds

CDs

Summary of Electronic Transfers

Transfer Transfer Amount From To

705,036.40 Union Bank General Fund Union Bank Operating Fund

5,900,201.21 Union Bank General Fund Union Bank Operating Fund

1,807,153.81 Union Bank General Fund Union Bank Operating Fund

608,796.21 Union Bank General Fund Union Bank Operating Fund

Total Cash and

Investments:

$41,359,233

155

Helix Water District Investments

September 30, 2018

Current Yield Effective Type of Investment Purchased Maturity Yield to Maturity Par Value ffilg Market Value Cost Basis

Bonds Federal Home LN MTG CORP STEP CPN 11/17/2017 11/17/2020 1.49% 1.500% $ 1,000,000 99.299 $ 992,990 $ 1,000,000

Bond Subtotal $ 1,000,000 $ 992,990 $ 1,000,000

Certificates of Deposit

12 Month CDs Certificate of Deposit-Affinity Fed Credit Union 8/17/2018 8/16/2019 3.11% 3.10% 248,000 100.238 248,590 $ 248,000

12 Month CD Subtotal 248,000 248,590 $ 248,000

24MonthCDs Certificate of Deposit- Wex Bank 6/2/2017 6/3/2019 1.64% 1.65% $ 248,000 99.576 $ 246,948 $ 248,000 Certificate of Deposit-State BK lndla NY 12/19/2017 12/19/2019 1.99% 2,00% $ 175,000 99.273 $ 173,728 $ 175,000

Certificate of Deposit- State BK India NY 1/26/2018 1/27/2020 2.29% 2.30% $ 70,000 99.547 $ 69,683 $ 70,000

Certificate of Deposit - State BK India LA 3/21/2018 3/20/2020 2.49% 2.50% $ 248,000 99.707 $ 247,273 $ 248,000

Certificate. of Deposit - Morgan Stanley BK 4/26/2018 4/27/2020 2.65% 2.65% $ 248,000 99.857 $ 247,645 $ 248,000 Certificate of Deposit - Morgan Stanley BK Utah 6/8/2018 6/8/2020 2.80% 2.80% $ 245,000 100.019 $ 245,047 $ 245,000

24 Month CD Subtotal $ 1,234,000 $ 1,230,324 $ 11234,000

30MonthCDs Certificate of Deposit- Customer's Bank 9/28/2016 3/28/2019 1.24% 1.25% $ 248,000 99.420 $ 246,562 248,000

30 Month CD Subtotal $ 248,000 $ 246,562 248,000

36 Month CDs Certificate of Deposit -Ally Bank 11/19/2015 11/19/2018 1.65% 1.65% $ 248,000 99.951 $ 247,878 $ 248,000

Certificate of Deposit- Goldman Sachs Bank 11/18/2015 11/19/2018 1.70% 1.70% $ 248,000 99.960 $ 247,901 $ 248,000 Certificate of Deposit- Wells Fargo 11/18/2015 11/19/2018 1.55% 1.55% $ 248,000 99.953 $ 247,883 $ 248,000

Certificate of Deposit - Key Bank 11/25/2015 11/26/2018 1.50% 1.50% $ 248,000 99.942 $ 247,856 $ 248,000

Certificate of Deposit - Sallle Mae Bank 12/16/2015 12/17/2018 1.70% 1.70% $ 248,000 99.906 $ 247,767 $ 248,000

Certificate of Deposit- Mercantil Commerce Ban 12/28/2015 12/28/2018 1.60% 1.60% $ 248,000 99.884 $ 247,712 $ 248,000

Certificate of Deposit- Oriental Bk San Juan PR 2/18/2016 2/19/2019 1.35% 1.35% $ 248,000 99.751 $ 247,382 $ 248,000

Certificate of Deposit - Comenity Bank 4/4/2016 4/4/2019 1.29% 1.30% $ 249,000 99.601 $ 248,006 $ 249,000

Certificate of Deposit - Firstbank 6/10/2016 6/10/2019 1.19% 1.20% $ 248,000 99.246 $ 246,130 $ 248,000

Certificate of Deposit - JP Morgan Chase 7/29/2016 7/29/2019 1.14% 1.15% $ 248,000 98.935 $ 245,359 $ 247,628 Certificate of Deposit - Capital One Mclean 9/28/2016 9/30/2019 1.28% 1.30% $ 248,000 98.578 $ 244,473 $ 248,000 Certificate of Deposit - Enerbank 10/21/2016 10/21/2019 1.23% 1.25% $ 248,000 98.652 $ 244,657 $ 248,000

Certificate of Deposit- UBS Bank Salt Lake 11/2/2016 11/18/2019 1.38% 1.40% $ 245,000 98.687 $ 241,783 $ 245,000

Certificate of Deposit- Discover Bank 12/14/2016 12/16/2019 1.58% 1.60% $ 248,000 98.805 $ 245,036 $ 248,000

Certificate of Deposit - CIBM Bank 12/22/2016 12/23/2019 1.58% 1.60% $ 248,000 98.775 $ 244,962 $ 248,000

Certificate of Deposit- Everbank 3/29/2017 3/27/2020 1.78% 1.80% $ 248,000 98.670 $ 244,702 $ 248,000

Certificate of Deposit- Webbank 3/30/2017 3/30/2020 1.83% 1.85% $ 248,000 98.729 $ 244,848 $ 248,000 Certificate of Deposit-AM EX Centurion Bank 4/26/2017 4/27/2020 1.82% 1.85% $ 248,000 98.496 $ 244,270 $ 248,000 Certificate of Deposit - Landmark BK 10/5/2017 10/5/2020 1.86% 1.90% $ 245,000 98.029 $ 240,171 $ 245,000 Certificate of Deposit - BMW Bk NorthAmer 10/27/2017 10/27/2020 1.96% 2.00% $ 247,000 98.155 $ 242,443 $ 247,000

Certificate of Deposit - Third Fed S&L 10/27/2017 10/27/2020 1.91% 1.95% $ 248,000 98.054 $ 243,174 $ 248,000

Certificate of Deposit - Barclays Bank 11/8/2017 11/9/2020 1.96% 2.00% $ 247,000 98.110 $ 242,332 $ 247,000 Certificate of Deposit - American Express Fed Bk 12/5/2017 12/7/2020 2.06% 2.10% $ 247,000 97.913 $ 241,845 $ 247,000 Certificate of Deposit- Capital One Bk USA 12/6/2017 12/7/2020 2.06% 2.10% $ 247,000 98.225 $ 242,616 $ 247,000 Certificate of Deposit - First Tech Fed CR 12/29/2017 12/29/2020 2.22% 2.25% $ 249,000 98.474 $ 245,200 $ 249,000

Certificate of Deposit - Morgan Stanley Bank 1/11/2018 1/11/2021 2.27% 2.30% $ 247,000 98.552 $ 243,423 $ 247,000

Certificate of Deposit- Medallion Bank 1/26/2018 1/26/2021 2.27% 2.30% $ 247,000 98.510 $ 243,320 $ 247,000

Certificate of Deposit- Merrick Bank 2/15/2018 2/16/2021 2.42% 2.45% $ 249,000 98.794 $ 245,997 $ 249,000 Certificate of Deposit - Jefferson FINL 2/27/2018 2/26/2021 2.58% 2.60% $ 246,000 99.114 $ 243,820 $ 246,000

Certificate of Deposit - Venture Bank 3/9/2018 3/9/2021 2.52% 2.55% $ 248,000 98.974 $ 245,456 $ 248,000 Certificate of Deposit - Citibank Sioux Falls 5/11/2018 5/11/2021 2.89% 2.90% $ 248,000 99.707 $ 247,273 $ 248,000 Certificate of Deposit- Synchrony Bank 5/25/2018 5/25/2021 3.00% 3.00% $ 248,000 99.939 $ 247,849 $ 248,000 Certificate of Deposit- Direct Fed Credit Union 7/30/2018 7/30/2021 3.00% 3.00% $ 248,000 99.849 $ 247,626 $ 248,000

Certificate of Deposit - Lafayette Credit Union 9/27/2018 9/27/2021 3.10% 3.10% $ 248,000 99.901 $ 247,754 $ 248,000 Certificate of Deposit - Usalliance Credit Union 9/27/2018 9/27/2021 3.05% 3.05% $ 248,000 100.044 $ 248,109 $ 248,000

Certificate of Deposit- Neighbors Credit Union 9/28/2018 9/28/2021 3.05% 3.05% $ 248,000 99.900 $ 247,752 $ 248 000 36 Month CD Subtotal $ 8,917,000 $ 8,834,768 $ 8,916,628

CD Subtotal $ 10,647,000 $ 10,560,244 10,646,628

Investment Total $ 11,647,000 11,553,234 $ 11,646,628

Market Value Source: Union Bank of California for the Bond and eConnectDirect.com for the Certificates of Deposit. - HPJiY W~tPr nic:;trfrt imtPdmPntc: llc:;tPrl In thic: rPnnrt rnmnlv with thP r::ilifnrni::i GnvPrnmPnt rnrlPc: i;gi=;oowli'.\Rf;,1 ~nrl thP nl<:trlrt'c: St::itPmPnt nf lnvPc:;tmpnt Pnlirv - Sufficient funds are avallable to meet the District's expenditure requirements for the next six months. - Market Value of Certificates of Deposit Is shown at Principal value less any provided early withdrawal penalties, as of 9/30/2018 - All CDs are 100% FDIC insured.

156

Current Month

Actual Budget Variance

REVENUE

Water Billing $ 8,948,011 8,237,323 $ 710,687 Other Revenue $ 186,630 374,536$ (187,906) TOTAL REVENUE $ 9,134,641 8,611,859 $ 522,782

EXPENSE

Water Quality-System Ops

Water Purchases $ 4,907,165 4,788,760 $ 118,405 Other Water Qual/Dist Expenses $ 684,546 810,201$ (125,654)

Subtotal$ 5,591,712 5,598,961$ (7,249)

Operations $ 645,477 836,853 $ (191,377)

Engineering $ 155,929 182,326$ (26,39:7)

Administrative Services $ 893,010 1,045,151 $ {152,141)

TOTAL EXPENSE $ 7,286,128 7,663,292 $ (377,164)

September

Total Current Month Year to Dat1e

Schedule and Description Expenditures Expenditures

64 - Construction $ 1,235,667 $ 2,561,752 76 - Auto and Heavy Equip $ 200,402 $ 313,088 84 Equipment $ 63,573 $ 142,297

Sub-total $1,499,642 $ 3,017,137

Helix Water District Budget Summary

September 30, 2018

% Actual

9% $ 24,898,454 $ -50% $ 1,225!196 $

6% $ 26,123,650 $

2% $ 14,405,949 $ -16% $ 2,395,674 $

0% $ 16,801,622 $

-23% $ 2,509,823 $

-14% $ 692,908$

-15% $ 3,499,521$

-5% $ 23,503,874 $

Year-To-Date

Budget

23,720,657 $ 1,123,607 $

24,844,264 $

14,103,023 $ 2,944,128 $

17,047,152 $

3,166,868 $

744,931 $

3,865,828$

24,824,779 $

FY 2018-19 Year to Date

Full Year Budget Amount

$ 13,355,500

$ 448,500 $ 1,159,000

$ 14,963,000

Annual Budget

Remaing % Variance % Budget Balance Used

1,177,797 5% $ 83,283,300 $ 58,384,846 30% 101,589 9% $ 4,754,600$ 3,529,404 26%

1,279,386 5% $ 88,037,900 $ 61,914,250 30%

302,925 2% $ 40,088,500 $ 25,682,551 36% {548,455) -19% $ 10,109z709 $ 7,714,036 24% (245,529} -1% $ 50,198,209 $ 33,396,587 33%

(657,046) -21% $ 10,998,686 $ 8,488,864 23%

(52,023) -7% $ 2,337,200 $ 1,644,291 30%

(366,307) -9% $ 14,906,005 $ 11,406,484 23%

(1,320,905) -5% $ =

78,440,100 $ 54,936,226 30%

Total Project

Remaining Total Budget Total Project Appropriated Balance Expenditures By the Board

$ 10,793,748 $ 10,071,056 $ 21,021,500

$ 135,412 $ 3,451,548 $ 448,500

$ 1,016,703 $ 850,972 $ 1,696,000

$ 11,945,863 $ 14,373,576 $ 23,166,000

157

Current Month

Actual Budget

REVENUE

1- Water Billings $ 8,951,071 $ 8,245,657 $ 2 - Water Treatment Charge 73,002 148,386 3 - Other Collections 19,395 129,087 4- Jennings Recreation 28,563 30,399 5 - Jennings Campground 62,610 58,331 TOTAL REVENUE $ 9,134,641 $ 8,611,859 $

EXPENSE

Water Quality-System Ops 110 - Water Treatment $ 323,545 $ 372,700 $ 120 - Water Resources 4,943,224 4,857,157 140-SCADA 28,683 39,841 160- System Operations 234,245 249,083 180 - Recreation 62,015 80,180

Subtotal $ 5,591,712 $ 5,598,961 $

Operations 210 - Facilities $ 174,113 $ 210,969 $ 230- Fleet 63,983 76,640 250 - Field Operations 370,379 497,681 270- Safety/Risk Management 37,002 51,564

Subtotal $ 645,477 $ 83618S3 $

Engineering 310 - Engineering Design $ 64,817 $ 71,400 $ 330- Engineering Planning 32,839 40,275 360 - Engineering Construction 58,272 70,651

Subtotal $ 155,929 $ 182,326 $

Administrative Services 410 - Board of Directors $ 27,270 $ 46,316 $ 420 - Administration 168,433 179,021 440 - Customer Service 165,618 193,003 450 - Human Resources 205,557 273,711 470 - Finance 168,615 132,211 480 - Information Services 157,517 220,890

Subtotal $ 893,010 $ 1,045,151 $

TOTAL EXPENSE $ 7,286,128 $ 7,663,292 $

Variance

705,414 (75,384)

(109,692) (1,836)

4 279 522,782

(49,154) 86,067

(11,159) (14,838) (18,165) (7,249)

(36,856) (12,657)

(127,302) (14,562)

(191,377)

(6,583) (7,436)

(12,378) (26,397)

(19,046) (10,587) (27,384) (68,154)

36,404 (63,373)

(152,141)

(377,164)


Budget Summary

September 30, 2018

% Actual

9% $ 24,896,355 $ -51% 507,108 -85% 393,650

-6% 115,605 7% 210,932 6% $ 26,123,650 $

-13% $ 1,143,439 $ 2% 14,538,608

-28% 141,641 -6% 671,353

-23% 306,582 0% $ 16,801,622 $

-17% $ 541,860 $ -17% 216,485 -26% 1,576,559 -28% 174,918 -23% $ 2,509,823 $

-9% $ 277,591 $ -18% 158,952 -18% 256,365 -14% $ 692,908 $

-41% $ 103,853 $ -6% 672,588

-14% 776,318 -25% 696,740 28% 380,225

-29% 869,796 -15% $ 3,499,521 $

-5% $ 23,503,874 $

Year-To-Date Annual Budget

Remaing % Budget Variance % Budget Balance Used

23,745,657 1,150,698 5% $ 83,383,300 $ 58,486,945 30% 445,157 61,951 14% 1,780,700 1,273,592 28% 387,261 6,390 2% 1,809,100 1,415,450 22%

91,196 24,408 27% 364,800 249,195 32% 174,993 35,939 21% 700,000 489,068 30%

24,844,264 1,279,386 5% $ 88,037,900 $ 61,914,250 30%

1,357,872 (214,433) -16% $ 4,646,340 $ 3,502,901 25% 14,346,839 191,769 1% 40,942,667 26,404,060 36%

168,108 (26,467) -16% 513,948 372,307 28% 865,087 (193,734) -22% 3,070,503 2,399,150 22% 309,246 (2,663) -1% 1,024,751 718,169 30%

17,047,152 (245,529) -1% $ 50,198,209 $ 33,396,587 33%

742,133 (200,273) -27% $ 2,611,251 $ 2,069,391 21% 275,023 (58,538) -21% 956,417 739,932 23%

1,934,428 (357,869) -18% 6,303,540 4,726,981 25% 215,284 (40,366) -19% 1,127,479 952,561 16%

3,166,868 (657,046) -21% $ 10,998,686 $ 8,488,864 23%

283,571 (5,980) -2% $ 908,056 $ 630,465 31% 174,923 (15,971) -9% 524,817 365,865 30% 286,437 (30,072) -10% 904,326 647,962 28% 744,931 {52,023) -7% $ 2,337,200 $ 1,644,291 30%

147,521 (43,667) -30% $ 554,486 $ 450,632 19% 758,051 (85,463) -11% 2,173,406 1,500,818 31% 805,474 (29,156) -4% 2,538,885 1,762,567 31% 894,101 (197,361) -22% 4,054,377 3,357,637 17% 384,970 (4,745) -1% 2,773,677 2,393,452 14% 875,712 (5,916) -1% 2,811,174 1,941,378 31%

3,865,828 (366,307) -9% $ 14,906,005$ 11,406,484 23%

24,824,779 (1,320,905) -5% $ 78,440,100 $ 54,936,226 30%

158

SCH # Descrietion

64 CONSTRUCTION Construction PAYGO $ GIP Reserve Funds TP Building Maintenance Reserve Fund TP Reserve Fund

Sub-Total PAYGO & Other Funds SCH 64 $

76 AUTOMOTIVE AND HEAVY EQUIPMENT Automotive and Heavy Equipment PAYGO $

84 EQUIPMENT Other Equipment PAYGO $ Other Equipment Reserve Funds $

Sub-Total PAYGO & Other Funds SCH 76 & 84 $

Total Capital Expenditures $

APPROPRIATED AND UNSPENT

Helix Water District Capital Expenditures September 30, 2018

CAPITAL IMPROVEMENT BUDGET

FY 2018-19 September Year to Date

Exeenditures Expenditures

26,195 $ 26,195 1,209,473 2,535,557

0 0 0 0

1_,~i::;,-~,:;,7 $ 2,561,752

200,402 $ 313,088

0 $ 0 63,573 $ 142,297

263,975 $ 455,385

1,499,642 $ 3,017,137

$

$

$

$ $

$

$

FY 2018-19 FY 2018-19 Budget Budget Total Appropriated Amount Balance Expenditures Bi,: the Board

9,952,500 $ 9,926,305 $ 10,071,056 $ 21,021,500 3,280,000 $ 744,443 0 0

100,000 100,000 0 0 23,000 23,000 0 0

13,355,500 $ 10,793,748 " 10,071,056 • 21,021,500 ~ ~

448,500 $ 135,412 $ 3,451,548 $ 448,500

692,000 $ 692,000 $ 0 $ 0 467,000 $ 324,703 $ 850,972 $ 1,696,000

1,607,500 $ 1,152,115 $ 4,302,520 $ 2,144,500

14,963,000 $ 11,945,863 $ 14,373,576 $ 23,166,000

$ 8,792,424

159

Helix Water District Water Billing

September 30, 2018

Water Billing

WATER USAGE IN HCF

September September 2017 2018

% Change

2016-2017 2017-2018 % Fiscal YTD Fiscal YTD Change

Billed Water Sales - HCF 1,232,449 1,359,494 10.3% 3,658,444 3,770,609 ====================================l 3.1%

WATER CHARGES IN USD 2016-2017 2017-2018 Increase (Decrease) Fiscal YTD % of Total Fiscal YTD % of Total $ %

Water Charges $18,573,408 80.1% $20,077,229 80.6% $1,503,822 8.1%

Meter Charges $4,602,357 19.9% $4,819,728 19.4% $217,371 4.7%

Totals $23,175,764 100.0% $24,896,957 100.0% $1,721,192 7.4%

160

To:

HELIX WATER DISTRICT October 11, 2018

From: Jennifer Bryant, Director of Administrative Services Robyn Chambers, Accounting Technician

Subject: Budget Comments for Quarter Ending 9/30/18

Water Quality/Distribution - Brian Olney

* Div. 2 - Water Treatment Charge: Over budget due to higher than anticipated water sales to other agencies to date.

* Div. 4 - Jennings Recreation: Over budget due to higher than anticipated boat rentals and concession sales.

* Div. 5 -Jennings Campground: Over budget due to higher than anticipated revenue from camping site sales.

* Div. 110- Water Treatment: Under budget due to maintenance parts and materials occurring later than planned lead times.

* Div. 140- SCADA: Under budget due to lower replacement hardware frequency and costs than historical for this time of year.

* Div. 160 - System Operations: Under budget due to timing of expenditures versus the budget.

Operations and Maintenance - Kevin Miller

* Div. 210 - Facilities: Under budget due to timing of facility projects.

* Div. 230- Fleet: Under budget due to lower than anticipated repair costs.

* Div. 250 - Field Operations: Under budget due to timing of projects.

* Div. 270-Safety/Risk Management: Under budget due to timing of safety training

Engineering - Jim Tomasulo

* Div. 310- Design: Under budget due to lower than budgeted payroll for staffing and for engineering consulting expenses

* Div. 330 - Planning: Under budget due to lower than budgeted payroll for staffing.

* Div. 360 - Construction: Under budget due to lower than budgeted payroll for staffing.

161

Budget Comments for Quarter Ending 9/30/18 continued:

Administrative Services - Jennifer Bryant

* Div. 1- Water Billings: Over budget due to dry, warmer than average this past summer which has led to a 3.0% increase in water units sold for the fiscal year.

* Div. 410 - Board of Directors: Under budget due to the timing of expenditures for election and consulting expenses.

* Div. 420 -Administration: Under budget due to the timing of spend on legal services and public affairs.

* Div. 440 - Customer Service: Under budget primarily due to the timing of spending on postage.

* Div. 450- Human Resources: Under budget primarily due to the timing of spending on consulting services and other employee-related expenses.

162

liability Claims Report October 1, 2017 to October 1, 2018 Coverage Year

Report for Period October l, 2017 through September 30, 2018

PD= Property Damage; Bl = Bodlly Injury

Claimant Incident . Claim Claim Incident Location • Type of Incident Damages Comments

Name Date I

Amount Status

Hoffi:nan:;\,N :1/23/18 '10320.(;hane:rige 'slvd;la'Mesa

Slager, C

Paradise Re;lden\:ial

Ali Baba

Restaurant

Cloonan, S .·•·

3/31/18 9245 Southern Rd, La Mesa

5/31/18 . 9P-~3CJJamacha Rd,EI Cajon.

7 /12/18 421 E. Main St, El Cajon . .... . ...

·9502 Upian&St,Spfing\'alley

8/2/18 9470 Lamar St, Spring Valley , ... , .. ---.--·,,,, --- . ,, .. ,;,

HeriJ~rtclez; .R 't;,/2/iZ .·.950f Bray"Ave,Sp~tigValley

Beadle, R 8/17 /18 3415 Harmony Ln, Spring Valley

·otoet

Other ........ . ..

other

Other ·.

Water Damage

Water Damage ...• ,.-.

Dentt,S:

Elizalde, J 8/17 /18 3425 Harmony Ln, Spring Valley Water Damage .. •.·

8/17/18 i340tsweetwater Springs Bh1di}ipringValley

Nguyen,J 8/17 /18 3412 Sweetwater Springs Blvd, Spring Valley Water Damage . .· .. ·.

••A•,•,-',, 0•

,po dniy $ soo:oo . Closed Debris in private plqmbing.

PD Only $ 488.16 Closed Private leak. Claim rejected on its merits.

PD Only $ 22.2;B1 . Closed Damage.tr:! backflqw d~vice.

PD Only $

P00nly

PD Only . .. .

PD Only

PO Only

PD◊nly

PD Only

PD Only

PO Only

PD Only

450.00

TBO

TBO

TSO

Closed Damage to backflow device.

Open

Qpen

Open

gnAc main ~r~ak. (:laiihtejeq:ed.and being .handlecl llyAQWA/JPIA. . . . •

8" AC main break. Claim being handled by ACWA/JPIA.

8" At:fuJiti ijreak. Cl$1m being ~and led. bV .. ACWA/JPfA. .... • ··. .

8" AC main break. Claim being handled by

ACWA/JPIA.

. TBD Open

S''AC rri~jn bieatc •. Cl<iirr(being handled bv ACVVA/JPIA,

8 11 AC main break. Claim being handled by

TBD Open ACWA/JPIA.

f!."AC01ain break: Claim 1:;einghandled.by

Open AqtvNiPtA. 811 AC main break. Claim being handled by

TBD Open ACWA/JPIA. '

. TBD . ()pen. Waterdamage due to leak1rig service. ·.·

163

Revenue and Expense Summary

Recreation Revenue Expense

Net Revenue less Expense -

Campground Revenue Expense


Total - U Recreation and Campground

Revenue Expense


Key Performance Indicators

Lake Jennings Recreation Fishing Permits So ld

Day Use Permits Sold

Boat Rentals

Lake Jennings Campground Occupancy - Full Hookup 27 sites

Occupancy-Full-No Sewer 17 sites

Tent/ No Hookup 39 sites


Lake Jennings Recreation and Campground

Statement of Revenue and Expenses

September 2018

Lake Jennings Recreation and Campground Summary- September 2018 Year to Date

September Year to Date vs. Budget September Year to Date vs. Prior Year

Actual Budget Variance $ 115,605 $ 91,196 $ 24,408

127,620 136,697 (9,077)

$ (12,016) $ (45,501) $ 33,485

$ 210,932 $ 174,993 $ 35,939 178,962 172,549 6,413

$ 31,970 $ 2,444 $ 29,526

$ 326,537 $ 266,189 $ 60,348 306,582 309,246 (2,663)

$ 19,954 $ (43,057) $ 63,011

Actual Year Prior Year to to Date Date Variance

6,049 5,851 3% 2,367 1,730 37% 1,336 1,202 11%

Actual Year Prior Year to to Date Date Variance

71% 75% -4%

63% 65% -3% 50% 52% -4%

Actual Prior Year $ 115,605 $ 105,764

127,620 94,695

$ (12,016) $ 11,070

$ 210,932 $ 181,325 178,962 128,191

$ 31,970 $ 53,133

$ 326,537 $ 287,089 306,582 222,886

$ 19,954 $ 64,203

Capital Expenditures

Lake Jennings Recreation

Lake Jennings Campground

Variance $ 9,840

27,972

$ (18,132)

$ 29,607 43,442

$ (13,834)

$ 39,448 71,414

$ (31,966)

Actual Year to Date

$

Actual Year to Date

$

Lake Jennings Recreation Revenue mS'OOO, Lake Jennings Campground Revenue $60.0 --

$50.0

$40.0

$30.0

$20.0

$10.0

$0.0

$80.0

$70.0

$60.0 ·

$50.0

$40.0

$30.0 ,

$20.0 ._

$10.0 i

$0.0 i-

¼ - - - - - • M - - - -

$60.0 -

$50.0 -

$40.0 +..

$30.0

$20.0

$10.0

$0.0

-+- Fiscal Year 2016-19 -+- Fiscal Year 2017-1 8

Lake Jennings Recreation Expense

- Fiscal Year 2018-19 ....,_ Fiscal Year 2017-18

inf()()()$

$70.0

$60.0

$20.0 -

$10.0 '

$0.0 .

MonthlyfininciJIR,port~t!mb!f201110/12/2018

¼ - - - - - • M - - - -- Fiscal Year 2018-19 -+- Fiscal Year 2017-18

Lake Jennings Campground Expense

- Asca1Year 2018-19 ......_ FlscalYear2017-18

164

16

14

12

C: 10 'iii D:: - 8 0

"' Cll 6 .r. u .5 4

2

0

3,500

3,000

u.. 2,500 <( C:

G)

"' 2,000

:::::, >- 1,500 :c -C: 0 1,000 :E

500

0

25,000

20,000 u.. < C:

Cll 15,000 Cl nl

0 u; "iii 10,000 ~

5,000

0

Oct

RAINFALL, USE and STORAGE REPORT Sep '18

Monthly Cuyamaca Rainfall (inches)

Nov Dec Jan Feb Mar Apr May

12 months ending Sep '17 = 35.32

12 months ending Sep '18 = 12.07

Historical Average = 35.63

Jun Jul Aug Sep

■ Monthly Rainfall Oct '16 • Sep '17 ■ Monthly Rainfall Oct '17 • Sep '18 ■ Monthly Rainfall Historical Average

Monthly Usage (AF) 12 Months Ending Sep '18

Oct '17 Nov '17 Dec '17 Jan '18 Feb '18 Mar '18 Apr '18 May '18 Jun '18 Jul '18 Aug '18 Sep '18

■ f-

■ 12 months ending Sep '17 28,736 • 12 months ending Sep '18 30,580

-- -- -I

Total Storage in Acre-Feet 12 Months Ending Sep '18

I ■

I - - - - - - - -- ~ - ~ - - -

f-

Usable Storage (AF)= 11,975.4 Usable Storage (days)= 160

- -

- - - - - -,.... >-- f-

1,

I

-I

I

I - f- - f- - f- - f- - - - - f- - f- - f- - f- - - f- - f--j

1, 1, II

~ -. - -,- L.... -,IL...,.

Oct Oct Nov Nov Dec Dec Jan Jan Feb Feb Mar Mar Apr Apr May May Jun Jun Jul Jul Aug Aug Sep Sep '16 '17 '16 '17 '16 '17 '17 '18 '17 '18 '17 '18 '17 '18 '17 '18 '17 '18 '17 '18 '17 '18 '17 '18

Lake Jennings

I::. Cuyamaca

C. El Capitan -

I

165

60

55

50

45

40

C (!) 35 ~ s:::

~ 30 u..

25

20

15

10

~ ~

~ ........___

HWD Treatment Plant Production & System Demand 12 Months Ending September 2018

Treatm ent Plant C

/ ~~

V

~ r----_ -----i,.--

......

apacity =

/

V

~~

---------~

----

06MGD

,,I

/

... ~

10/1/17 11/1/17 12/1/17 1/1/18 2/1/18 3/1/18 4/1/18 5/1/18 6/1/18 7/1/18 8/1/18 9/1/18

System Demand R.M. Levy WTP Production

166

3,500

3,000

2,500

2,000

1,500

1,000

500

0

HWD Monthly Demand (AF) 2018-19 Budgeted Demand Total = 28,500

1711 '" .......... "' 1 1 -: 1 1 11 1m"'•• .... mrn11 1 1,-,.\./ 1•·' ,_: 1 1 ·, 11 11· ,f 11 ; 1nr,I " 11 11~: I 11 ; 1 -. ~ ;· ·d ... · ., r 1

• _.. .·. '· ••. · , ~·

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I : I ; .·• : II IL i II i II II · llti II . ll ci'.1 II: I I ;1 • 1 · .· .• • II 11i1:t II : II II II ; II · lh\~i! II, 1 I I : 1 I · ; II II ... ] 11· ' II II 11 :,:, ' II II·•< ·J II· ; I ' ' • I . ' ' ' ~ ' ' ! ' ' ·I ' ' ,/

~ __ :~ ....,.... . · •. I !/:iill . . : • :,.{rJ , . :, _...- J • :-:c.t!i ___ .).>.J

Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

Actual Vear-to-Date = 8,930 Budgeted Vear-to-Date = 8,184

Percent Change = 9.1%

167

Conservation Status Total Annual Use (AF)

! I I j ; I' l I 11111 I I 11 I I 11 r1' 1·11111 I 11111,·1 ! . 11,11 41,000 ++-<-+-t-t+I ++-+-++-,-+-+~; ++-<-+-t++-t++++-+-<

1 -++i •+-+-i·1-+-+-iH-+++-H-+-+-~ - f. .

1

, I ; J 1, I , i , t ; 12 mo. period ending Sep '17 = 28,736 1 11 i · I -i ; i l 12 mo. period ending Sep '18 = 30,580

39,ooo +-Hl-+++c-,,, 1-H-r++-:,H· -++! ++-11-+++-Hl-+++-Hlrl. ++1 H-'r++++-t++++-t+++-1, H+i 7~...,...,...,....,...,...,...,......,...,...,...,..PT'e-,rc,...,en ..... tT'CT'"ha,..,.n ..... gT'e .... = ,..,6 ...... 4%T'oT"T"T...,....,...'rT";...,....,...-,-1

31,000 +-HH+++.,,++++-,.H-+++-H-+++-H-t++-l-++++-++-"/'++++-t++++-t-++++-t-rl-+-1-H-rl++-H+++-H+++-1+-,1 'H+~i i-t-r++H-i-+++++'++-.,..," 1-H-+++-r+-<

I

r , ' I ,f : : I i ii I l I l 35,000 r i i : • f i f I I r

11 r!.· ~ ,· ,, I , f'\,.14,,•.- ~ L r ! I I ~ .. "'t-i,, ; ; "" I : I . i

33,ooo t.H_i,•t1 r :i1tH'. i _-:-r, H,,.k,~;:tl;!_~:±1~ 11 f4.j'~ftit+-I ITT; trfttmtttffiiTi ttt!ff r ,"N-ttttHttm-im;tt, ittttti ttttH-:-:tHtt,:tttH

: 31,000 +-H-++i-,r :-++~4H. -+++I i-t ++-+l-++1 i-++++++.~I. f-+-'-l +++r+-Hl-+++++++1-++-ti -, ++-!-++-ff-"11! +'+++++-1-++t ++-'-'.+hf· -++t++.+-~ H-+f +++-~+-,,HJ+ .. +-.:,,.'-+_ 4+.+-8.1. i

f 29,000 mnmm1 mmT, mnmnm1nm,,ttmttm11,11 m,n-mrrn~~ m-n-1 m-n-1-~ ;;,· 1.!,.~;;::;-.. n-t-tJ;~ -..""'m ;~tti1

; 1 1 r ' · 1. ;..10 .. , t ~ · ~ ~ ~ .,.1 , i 1

I I I' ! i i 11 · J !./ I , ii ' I 27,000 ++-!-++. +----t-+-++-1 ,-+-J--rl-t+t++t+t+++-ll-++++-H+++-r+t++-r+t++-H+++-,-+t++-t+t-t-1 +-Hie+",--, -++++-1-++++-,t-t+++-t-:,++,+-H ,--+-.+t,

1 ·1,1,· ·1.' ,,·. :... i; I I- I ; I f i i1 1

1 '1 : I i I I : I e r~ 11' .. II I ; . ! ; ( J; i I j : ; ! ! i I \ '' \ l I • I i ; 25,000 ~~..c...._'-'.........L.L.~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~...L.L.~

GPCD

145 -r! Tl1T :r i' :_. mi ' I ii G~ .. TTif' ! ! 'r:'--;7 f ~-TT.' t -~·., .·.· , • I. r I I I· 1 • i I t I , . : . . . , . : .. I! I I, I I I •• ! I • I ;

135 ;

1 I I I 1 \

1 · · ! : ! i I ! i I 1

' ! ' I ; ! · ; 12 mo. period ending Sep '18 = 99.4 l, I j I ; 1 ' ! [ •, , 1 1 ! j I i · Percent Change = 5.9% i ;

' I 11 I ' I I .__,__,...,........,..,...,....,...,.,......,.......---i-r-r-,-..,......., 1-,-1 .,....,..I , .,....,.... 111--,-1 ..,......,,1 i i

I : I i I ; ii I ! ' ! i i i Ii ! I: l I I ! l I: i;; 125 +-1+--!;~,+++-+-+1-+-+--<--:-1++-1 I' r+c,+,+-+-11 .ri-t-+-1+--1--++,+-H-t-t--t-,--,.-,1-++++-H-:--t--+-+-+-+++-Ht-;--t--;--rt-+-+++--+-,-t-t-++-t-t-+,-t-,~.._,,-+-++r+-1, rli-+, ..._,,

:1111

' ' 11: 1:,:11,-1 11. l.:111 11I I I :i I l .·,,:l!!li' t·1·

11 I ! Ii . i: I I I i ·Ii 1_ 'I t I ! 11 : l I 1· l . 'i l I I Ii . ;_I' 11 1 , , 1' , 1 1 , ,. 1 • • 1 1 , 1 l 1 1 • • 1 1 , , i . , .

I .j. ' i .. I . I i I I I .L.l+-+.-,'j++"--h-+l<,-!'~ ..+--'--t--H-t-+++-HH-+~t+t-++--r-+-t-+t-H'i-+;..L;... . .;....' ;....L.i . ! . I I 115 i i I I I i I . : I I . I . . I ~ . J, I . I I I I I i I . •1·. ,'!1/ ·•:.: I/ii I 1,,1; l':11 ,... ,1'' . II 1,·\L·I I ' t'. 1;1 :I: :1:11. 1',11_1,1,.:.' j l'. ii 1' ! i ' ! I I;' . I I I I ' i I ! i 1· ·.1 ' \ I I: , ii i I.' I' I I '! I i I I I I I ! I I , , I. . . I I ' . .

... : . ._i u i ! l . ' -. _: I' I I' ; I 11 ;; i l I i I ! • : I ' ; ! ! ' I . ' ' . ! ' I : i I 11 i ! : i 105 • ~ ~. I -r; µ~~ . I ' : ' i ' i . : ' ,\ I ; i • I !

:I. i!,;' : ::1·,1n ·111 111: 1: , I 1 1 ~:11

111

1,.li ! I I : i; I I , : 1 i i 11 I ! ! I ' ; I 1 · i I i j : ; i i i I I I I ' : I :

95 ~: i:1! iii!! l!(i: ++!_._!, ! 'i 'if t!1 ! , I ~ i :I I

1

11 I,:· . , ! I i : 1· : l i : I i I i · ! i . : ! , , ~ : i i ! ~1~1, : 11 Y,]i' ~iv! I : . i I.. : I 11 I I i I

, • , .• I , , . I .. I • I • ! , , I i I . 1

, , 1 , !. i 1 'I' 1111

~ri i 1 . i 1 1_ , , , • ! l ,

Ii. I I! I ; I [ I ! : ' ' 11 I I; i I ii I ' ! I Ii I I ' I. ! i 1. I ! i .. 11·. : 'I I I

85 .L,....-+-,--+-....;....,-,--c+-i-~"-<I -+-+I-'-+-<. -+•~·-'--'-~-,..+-'--'-'I-H-_,_..-'-'-·+l-'-1 ....-.!---i--+-+'+-f+-'--+'-+--H. c-'-+'+l.....;-.,-+-,--+---,-+-f-+i-+-,._..;-++-h-+-,_..<.-;

I ! ' i I

I ' [ I I !

I '

12 mo. period ending Sep '17 = 93.9

11

! I I

' ! ! ;

I I! '. ' i

I !

' I ! I

168

4,000

3,500

3,000

2,500

2,000

1,500

1,000

500

0

Month

Jan-17

Feb-17

Mar-17

Apr-17

May-17

Jun-17

Jul-17

Aug-17

Sep-17

Oct-17

Nov-17

Dec-17

Jan-18

Feb-18

Mar-18

Apr-18

May-18

Jun-18

Jul-18

Aug-18

Sep-18

State Water Resources Control Board Report

Monthly District Water Production Compared to 2013

~ 2013 Water Use (AF) _._20 17-2018 Water Use (AF)

2013 Water 2017-2018 Monthly 2013 2017-2018

Use {AF) Water Use Increase/ Cumulative Cumulative

{AF) Decrease Water Use Water Use

2,118 1,870 -12% 58,304 47,199

1,954 1,573 -19% 60,258 48,772

2,427 2,005 -17% 62,685 50,777

2,788 2,411 -14% 65,473 53,188

3,149 2,476 -21% 68,622 55,664

3,322 2,707 -19% 71,944 58,371

3,501 2,921 -17% 75,445 61,292

3,585 2,986 -17% 79,030 64,278

3,393 2,700 -20% 82,423 66,978

3,031 2,774 -8% 85,454 69,752

2,566 2,462 -4% 88,020 72,214

2,477 2,474 0% 90,497 74,688

2,118 2,113 0% 92,615 76,801

1,954 2,006 3% 94,569 78,807

2,427 1,978 -19% 96,996 80,785

2,788 2,435 -13% 99,784 83,220

3,149 2,628 -17% 102,933 85,848

3,322 2,779 -16% 106,255 88,627

3,501 3,004 -14% 109,756 91,631

3,585 3,094 -14% 113,341 94,725

3,393 2,832 -17% 116,734 97,557

Cumulative

Increase/

Decrease

-19%

-19%

-19%

-19%

-19%

-19%

-19%

-19%

-19%

-18%

-18%

-17%

-17%

-17%

-17%

-17%

-17%

-17%

-17%

-16%

-16%

169

•

WATER DISTRICT

First Quarter Report

Capital Improvement Projects

Fiscal Year 2018-19

170

Table of Contents

Capital Improvement Program - First Quarter Summary ........................................................ 3

Construction Section Status ................................................................................................... 3

Planning Section Status ......................................................................................................... 4

Capital Project Highlights ...................................................................................................... 4

Project Highlights - Design .................................................................................................... 5

CIP19001- Pipeline Project: Madison and Dryden (Schedule 64, Item 1) ................................................ 5

CIP19002 - Pipeline Project: Fletcher Parkway, Lubbock Avenue, Odessa Avenue, Bellaire Court,

Loma Court and Alley (Schedule 64, Item 2) ............................................................................................. 5

CIP19003 - Pipeline Project: Fuerte, Crestline, Snyder, Alta Rica and Mount Helix Easements

(Schedule 64, Item 3) ................................................................................................................................ 6

CIP19004- Pipeline Project: Greenfield and Madison (Schedule 64, Item 4) .......................................... 6

CIP19006 - Pipeline Project: Broadway, East Main, Pepper and Flume (Schedule 64, Item 6) ................ 7

CIP19012 -Tank Project: Aldwych and Windsor Hills (Schedule 64, Item 12) .......................................... 7

CIP19013 -Tank Project: Tunnel Hill 1A (Schedule 64, Item 13) .............................................................. 8

CIP19014 - Pump Station Project: Helix 2 Pump Station Motor Control Center Replacement

(Schedule 64, Item 14) .............................................................................................................................. 8

CIP19115 - Small Valve Replacement Project Fiscal Year 2019-20 (Schedule 64, Item 15) ...................... 9

CIP19018-Valve Vault at Grossmont Reservoir (Schedule 64, Item 18) .................................................. 9

CIP19019 - Large Valve Project 54-20 (Schedule 64, Item 19) .................................................................. 9

CIP19020 - Lake Jennings Improvements Project (Schedule 64, Item 20) .............................................. 10

Project Highlights - Construction .......................................................................................... 10

CIP19005 - Pipeline Project: Orange, Fairview, Pasadena, Upland, Acacia, Butte, Tulare, Shirley,

Knoll (Schedule 64, Item 5) ..................................................................................................................... 10

CIP19007 - Pipeline Project: Jamacha, Vista Del Valle, Flume (Schedule 64, Item 7) ............................ 11

CIP19008 - Pipeline Project: Rogers, North Rogers, South Tropico, Helix Canyon, Tangor and

Glen (Schedule 64, Item 8) ...................................................................................................................... 12

CIP19009 - Pipeline Project: Easement between Showplace and Rogers (Schedule 64, Item 9) ........... 13

CIP19010 - Steel Pipeline Replacement Project: Bancroft and Valencia (Schedule 64, Item 10) .......... 14

CIP19011-Tank Project: South Rim Tank Rehabilitation (Schedule 64, Item 11) ................................. 15

CIP19017 - Chet Harritt and Cuyamaca Dams Pavement Resurfacing (Schedule 64, Item 17) .............. 16

CIP19018 - Carmichael Condition Assessment (Schedule 64, Item 18) .................................................. 17

First Quarter CIP Report Page 1 Fiscal Year 2018-19

171

CIP19027 - Pipeline Project: Dennstedt, Murray, Alleys, Grape, Renette, Easement (Schedule 64,

Item 27) ................................................................................................................................................... 18

Other Capital Projects .......................................................................................................... 19

CIP19021- Security Fencing at 3rd and Lexington (Schedule 64, Item 21) ............................................... 19

CIP19022 - Security Cameras at Treatment Plant (Schedule 64, Item 22) .............................................. 19

CIP19023 - HVAC and Roof Replacement at Treatment Plant (Schedule 64, Item 24) ........................... 20

CIP19024- Replace 9 Particle Counters (Schedule 64, Item 24) ............................................................. 20

CIP19025 - Chlorine Scrubber Repairs (Schedule 64, Item 25) ............................................................... 21

CIP19026 - Main Circuit Breaker Replacement for Treatment Plant (Schedule 64, Item 26) ................. 21

Automotive and Heavy Equipment (Schedule 76) .................................................................................. 22

Solar Project Funding (Schedule 84, Item 1) ........................................................................................... 22

CIP19102 - HP Replacement Project (ERP) (Schedule 84, Item 2) ........................................................... 23

CIP19103 - Storage Arrays Hardware Replacement (Schedule 84, Item 3) ............................................ 23


172

Capital Improvement Program - First Quarter Summary Presented is the first quarter report for the fiscal year 2018-19 capital improvement program. Budgeted under schedules 64, 76 and 84 for fiscal year 2018-19, the CIP implements the district's capital improvement program master plan. The plan outlines the district's major infrastructure improvements such as cast-iron pipeline replacement, steel pipeline replacement, pump station and storage tank upgrades, small and large valve replacement programs, capital improvements at the water treatment plant, and the replacement of the HP computer system.

As illustrated below, total expenditures at the end of the first quarter were approximately $2.56 million . All expendit ures include both design and construction costs incurred this fiscal year, with the majority of expenses attributed to budgeted construction projects as listed in the current CIP .

Fiscal Year 2018-19 CIP Engineering and Construction First Quarter Expenditures

S16,000,000

514,000,000 Total Sch 64 CIP budget: $13,355,500

S12,000,000 -t -- i - +

$10,000,000

58,000,000

$6,000,000

$4,000,000

$2,000,000

so ~ 3 ..,

S ent First Quc1rter: $2,562,000

J

.. .,. 0

Construction Section Status

- ~--+--- __ _,..._

~ 0 z

The following is a summary of the district's active capital construction projects: ► Total Number of Projects in Construction: 8 ► Total Value of Work Under Contract: $14.4 million ► Total Amount of Work Expended: $ 8.87 million ► Total Value of Change Orders Executed: $458,712 thousand Ratio of total change orders to total amount billed : 5%

Pipeline Surveyed and Staked - The goal for fiscal year 2018-19 was to provide survey for all pipeline projects budgeted for design and complete staking for all construction projects. Through the end of the first quarter 6,734 feet of pipeline alignment was surveyed for design and 4,469 feet of pipeline was staked for construction as part of the cast-iron pipeline replacement program.


173

Planning Section Status Private development project review and construction got off to a quick start in the first quarter, with grading plan review and main extension project review, which correlate with larger private development projects, far exceeding historical averages {20 & 34 vs. 4 & 12, respectively). Smaller private development project review was on par with historical averages (14 vs. 14) during this quarter. Approved private development projects being released to the field for construction remained consistent with historical averages as well. The high volume of development plans processed this quarter correlated with high capacity fee revenues, which were much higher than historical averages ($565,000 vs. $148,000). This increased capacity fee revenue was largely due to one project, WO 4666 Main Ranch in E! Cajon, \111here the developer purchased 54 of 139 - ¾" water meters, totaling $370,000 in capacity fees.

Capital Project Highlights Projects in the current capital improvement program are briefly discussed below:

Pipeline Replacement: At the end of the first quarter, approximately 5,930 linear feet of castiron main was replaced. The three-year rolling average of cast-iron replacement is approximately 12,350 linear feet. In addition, approximately 1,700 linear feet of steel main was replaced.

Pump Stations: Funding for pump stations improvements in accordance with the capital improvement program master plan is included in the fiscal year 2018-19 budget. Helix 2 Pump Station motor control center is currently under design.

Treatment Plant: Funding included in this year's budget has been allocated to complete a number of improvement projects. The projects listed in the fiscal year 2018-19 CIP budget are the installation of security cameras, HVAC and roof replacement project design and start of construction, main circuit breaker replacement, nine particle counters replacement and chlorine scrubber repairs.

Small Valve Replacements: The district's small valve replacement program plans for replacement of valves by both internal district crews and contract work. At the end of the first quarter, a total of eight small valves had been installed under the internal replacement program. Design for small valve replacement for fiscal year 2019-20 with contract work is underway.

Schedules 76 and 84: These schedules within the capital improvement program include the funding and acquisition of automotive and heavy equipment, as well as the continuation of the HP replacement project. Under schedule 84, funding continues to be provided for the future purchase of solar equipment at the operations center, replacement of storage array at the administration office and the upgrade of the HP computer system enterprise resource-planning project.

Projects listed within the current capital improvement program are presented in the detailed status reports below:


174

Project Highlights - Design CIP19001 - Pipeline Project: Madison and Dryden (Schedule 64, Item 1)

Description: This cast-iron pipeline replacement project replaces approximately 3,175 feet of 12-inch castiron pipe in Madison Avenue and 2,000 feet of 6 and 8-inch cast iron pipe in Dryden Street. The project is located within the city of El Cajon. The project serves both residential and commercial water customers.

Status: FY Design Budget: $30,000

Schedule Status: On schedule

Comments:

Est. Construction Date: FY 2020-21

The budget has been appropriated for pre-design and survey for fiscal year 2018-19.

CIP19002 - Pipeline Project: Fletcher Parkway, Lubbock Avenue, Odessa Avenue, Bellaire Court, Loma Court and Alley (Schedule 64, Item 2)

Description: This cast-iron pipeline replacement project replaces 4,740 feet of 4, 6, 8, 12 and 16-inch castiron pipe on Fletcher Parkway, Lubbock Avenue, Odessa Avenue, Bellaire Court, Loma Court and Alley north of Fletcher Parkway. The project is located within the cities of La Mesa and El Cajon with a pipe break history in Alley. The project serves residential water customers.

Status: FY Budget: $30,000


Comments:


The budget has been appropriated for pre-design and survey for fiscal year 2018-19.


175

CIP19003 - Pipeline Project: Fuerte, Crestline, Snyder, Alta Rica and Mount Helix Easements (Schedule 64, Item 3)

Description: This pipeline replacement project will replace 6,300 feet of cast-iron pipe ranging from 4-inch to 8-inch pipe diameter pipelines with a break history. The project is located within the Mount Helix area. The project serves residential water customers.



Comments:


Survey is complete and the 30 percent design is in progress. Construction is scheduled for fiscal year 2019-20.

CIP19004 - Pipeline Project: Greenfield and Madison (Schedule 64, Item 4)

Description: This cast-iron pipeline replacement project replaces approximately 6,075 feet of 12-inch and 16-inch cast-iron pipe. The project is located within the city of El Cajon . The project serves both residential and commercial water customers.



Comments:


Survey is complete and the 30 percent design is in progress. Construction is scheduled for fiscal year 2019-20.


176

CIP19006 - Pipeline Project: Broadway, East Main, Pepper and Flume (Schedule 64, Item 6)

Description: This cast-iron pipeline project removes 7,950 feet of 8-inch and 12-inch cast-iron pipe on Broadway, East Main, Pepper and Flume through replacement and as well as the abandonment of 8-inch cast-iron pipe within East Main from Greenfield to Flume. The project is located within the city of El Cajon with a pipe break history on Broadway. The project serves commercial and residential water customers.

Status: FY Budget: $159,000


Comments:


Ninety percent design is underway and start of construction is scheduled for fourth quarter of fiscal year 2018-19.

CIP19012-Tank Project: Aldwych and Windsor Hills (Schedule 64, Item 12)

Description: This project is part of the district's ongoing tank maintenance program. The Aldwych A and Windsor Hills tanks interior coating systems have both been verified to be in poor condition and have been determined by district staff to be in need of rehabilitation. This project will evaluate the scope and design the tank repairs necessary to address the interior roof corrosion.



Comments:


Design for this project is sch eduled for completion during the fourth quarter fiscal yea r 2018-19.


177

CIP19013 - Tank Project: Tunnel Hill lA (Schedule 64, Item 13)

Description: This project is part of the district's ongoing tank maintenance program. The Tunnel Hill 1A Tank interior coating system has been verified to be in poor condition and has been determined by district staff to be in need of rehabilitation . This phase of the project will evaluate the scope and design the tank repairs necessary to address the deficiencies identified by the previous inspection reports.



Comments:


Design for this project is scheduled for completion during the fourth quarter fiscal year 2018-19.

CIP19014 - Pump Station Project: Helix 2 Pump Station Motor Control Center Replacement (Schedule 64, Item 14}

Description: This project designs and constructs the replacement of the motor control center and associated electrical switchgear at the Helix 2 Pump Station.



Comments:


Design for this project is scheduled for completion during the second quarter fiscal year 2018-19.


178

CIP19115 - Small Valve Replacement Project Fiscal Year 2019-20 (Schedule 64, Item 15)

Description: This item provides funding for the design of distribution system valves replacement (14-inch or smaller) during fiscal year 2018-19 and construction in fiscal year 2019-20. It is a part of the small valve replacement program as identified in the district's master plan.



Comments: Sixty percent design is in progress.

Est. Construction Date : FY 2019-20

CIP19018 - Valve Vault at Grossmont Reservoir (Schedule 64, Item 18)

Description: This project will improve safety during regular maintenance of the Coffer Dam vault at the Grossmont Reservoir.



Comments:


The project is in the bidding phase and is anticipated to start construction in the second quarter of fiscal year 2018-19.

CIP19019 - Large Valve Project 54-20 (Schedule 64, Item 19)

Description: District staff will prepare the preliminary design phase of this project, which will include the evaluation of alternatives for replacing or repairing the 54-20 valves.



Comments:


The fund to start the preliminary design was appropriated at the September 15, 2018 regular board meeting.


179

CIP19020 - Lake Jennings Improvements Project (Schedule 64, Item 20)

Description: The Lake Jennings improvement projects includes the evaluation, feasibility, and preliminary design of three major components of the Lake Jennings recreation and campground areas including Lake Venue/Event Center, Boat Dock Improvements and Campground Infrastructure.



Comments:


The fund to start the preliminary design was appropriated at the August 1, 2018 regular board meeting.

Project Highlights - Construction

CIP19005 - Pipeline Project: Orange, Fairview, Pasadena, Upland, Acacia, Butte, Tulare, Shirley, Knoll (Schedule 64, Item 5)

Description: This cast-iron pipeline replacement project replaces 7,900 feet of cast-iron pipelines ranging from 8-inch to 12-inch diameter pipeline with a break history. The project is located entirely within the city of La Mesa. The project serves both residential and commercial water customers.

Status: Percent Complete: 0%

Projected Start Date: 10/15/2018 Completion Date: 8/5/2019 Schedule Status: On schedule

Comments:

Project Cost: Construction Contract Amount:

Change Orders:

$3,570,000 $2,751,427

Construction of the project was awarded to El Cajon Grading and Engineering on September 5, 2018. The construction is scheduled for completion first quarter of fiscal year 2019-20.


180

CIP19007 - Pipeline Project: Jamacha, Vista Del Valle, Flume (Schedule 64, Item 7)

Description: This cast-iron pipeline replacement project consists of replacing approximately 6,450 linear feet of 6-inch, 8-inch, 10-inch and 12-inch existing cast-iron pipelines installed from 1946-1959 with approximately 8,700 linear feet of 6-inch, 8-inch and 12-inch PVC pipe in the city of El Cajon and county of San Diego. The project serves both residential and commercial water customers.

Status: Percent Complete : 74%

Start Date: 01/09/2018 Completion Date: 11/14/2018 Schedule Status: On schedule

Comments:


Change Orders:

$3,744,000 $2,936,295

$34,917

This project has been bid and awarded to Orion Construction Corporation.

cJZ.QL~;;;;...:~~

Installing new 12" water main on Jamacha Road.

First Quarter CIP Report Page 11

Final asphalt cap being installed on Vista Del Valle.

Fiscal Year 2018-19

181

CIP19008 - Pipeline Project: Rogers, North Rogers, South Tropico, Helix Canyon, Tangor and Glen (Schedule 64, Item 8)

Description: This cast-iron pipeline replacement project replaces 6,600 linear feet of cast-iron pipelines in the Casa de Oro and Spring Valley area, with a pipe break history on Rogers Road.


Start Date: 04/19/2018 Projected Completion Date: 02/21/2019


Comments:


Change Orders:

$3,124,000 $2,396,200

$2,110

Construction contract was awarded to S.C. Valley Engineering Inc. on March 21, 2018.

811 tie-in on Rogers Road. New fire hydrant assembly.


182

CIP19009 - Pipeline Project: Easement between Showplace and Rogers (Schedule 64, Item 9)

Description: This pipeline project installs 1,000 linear feet of 8-inch pipelines in newly acquired easement between Showplace and Rogers Road.


Start Date: 07/09/2018 Projected Completion Date: 11/05/18


Comments:


Change Orders:

$490,000 $349,420

$0

Construction contract was awarded to S.C. Valley Engineering Inc. on June 6, 2018.

Contractor excavating through church parking lot. Installing 8" mainline.


183

CIP19010 - Steel Pipeline Replacement Project: Bancroft and Valencia (Schedule 64, Item 10)

Description: This project is part of the steel pipeline replacement program master plan and replaces the next 3, 750-foot reach of 20-inch steel pipeline under the program and 1,050 feet of 16-inch cast-iron in Valencia Street.


Start Date: 10/25/2017 Complete Date: 10/19/2018



Change Orders:

$3,345,000 $2,847,906

$260,865

Comments: Contract with El Cajon Grading and Engineering was awarded on October 4, 2017. Notice of completion scheduled for November 7, 2018.

20" PVC being prepared to be lowered into the trench. New 20" flange installed .


184

CIP19011- Tank Project: South Rim Tank Rehabilitat ion (Schedule 64, Item 11)

Description: This project includes the rehabilitation of the South Rim Tank to address significant roof corrosion, replace interior/exterior coatings and improve yard piping.



Comments:

Project Cost : Construction Contract Amount:

Change Orders:

This project was awarded to Paso Robles Tank on July 19, 2017.

Removing the old 12" cast iron piping. Application of the final coat .


$2,473,000 $1,773,890

$49,798

Fiscal Year 2018-19

185

CIP19017 - Chet Harritt and Cuyamaca Dams Pavement Resurfacing (Schedule 64, Item 17)

Description : This project provides pavement improvements for the dam areas of both lakes.


Projected Start Date: 04/17/2018 Completion Date: 09/19/2018 Schedule Status: On schedule

Comments: This project is complete.

Stairs placed- looking west from the dam road

First Quarter CIP Report


Change Orders:

$356,603 $268,542 $19,692

Striping completed at the Chet Harritt Dam

Page 16 Fiscal Year 2018-19

186

CIP19018 - Carmichael Condition Assessment (Schedule 64, Item 18)

Description: This project provides a condition assessment of the 18-inch to 24-inch bar-wrapped cylinder pipeline from Helix 1 Tank on Lemon Avenue, La Mesa, to Dictionary Hill Pump Station on Cordova Street, Spring Valley.



Comments:

Project Cost: Contract Amount:

Change Orders :

$77,000 $68,050

$0

Condition assessment began in the third quarter of fiscal year 2017-18.

Leak detection nodes being installed . Calibration of leak detection software.


187

CIP19027 - Pipeline Project: Dennst edt, Murray, Alleys, Grape, Renette, Easement (Schedule 64, Item 27)

Description: This cast-iron pipeline replacement project consists of replacing 3,900 feet of cast-iron pipelines ranging from 6-inch to 10-inch diameter pipeline with a break history and installing an additional 500 feet of PVC pipe to abandon an existing pipe within an easement that is encroached upon. The project is located within the city of El Cajon . The project serves both residential and commercial water customers.


Start Date: 08/24/2017 Completion Date: 09/19/2018 Schedule Status: Complete

Comments:


Change Orders:

$1,538,877 $1,259,244

$-70,847

Board approved NOC on September 19, 2018 at the regular board meeting.

·- -Compacting asphalt between the new meter boxes. Slurry seal complete on Grape Street.


188

Other Capital Projects CIP19021- Security Fencing at 3rd and Lexington (Schedule 64, Item 21)

Description : This project is to install fencing at facility located at 3rd and Lexington.


Start Date: TBD Completion Date: TBD

Comments:

Project Cost: Construction Contract Amount :

Change Orders:

$10,000 N/A N/A

Staff will evaluate cost and options to install fencing at facility located at 3rd and Lexington.

CIP19022 - Security Cameras at Treatment Plant (Schedule 64, Item 22)

Description: This project is for security cameras at the R.M . Levy Water Treatment Plant.


Comments:

Start Date: 07 /2017 Completion Date: 06/2019 Schedule Status: In-progress


Change Orders:

$35,000 N/A N/A

Staff evaluated 39 video management systems and cameras from three vendors and determined Vivotek offered the best solution for the district. This year funding included the third phase of the project that includes punch list and additional wiring and cameras identified during initial phase of implementation, and will be finalized in the fourth quarter of fiscal year 2018-19.


189

CIP19023 - HVAC and Roof Replacement at Treatment Plant (Schedule 64, Item 24)

Description : This project replaces the HVAC and roof at the R.M. Levy Water Treatment Plant.

Status : FY Budget: $367,000

Schedule Status: On schedule Estimated Construction Date: FY 2018-19

Comments: Design contract approved. Design scheduled for completion third quarter of fiscal year 2018-19.

CIP19024 - Replace 9 Particle Counters (Schedule 64, Item 24)

Description: This project involves replacing particle counters at the treatment plant.


Comments:

Start Date: 07 /2018 End Date: 12/2018

Schedule Status: In-progress

Work is being completed by district staff.


Change Orders:

$57,000 N/A N/A


190

CIP19025 - Chlorine Scrubber Repairs (Schedule 64, Item 25)

Description: This project shall perform necessary repairs on the chlorine scrubber at the treatment plant.


Comments:

Start Date: 01/2019 Completion Date: 05/2019


Change Orders:

$35,000 N/A N/A

The needed repairs were identified during an annual inspection completed 2/2018. The work will also include an internal inspection of the bulk chemical tank section of the scrubber that is not accessible during the annual inspection.

CIP19026 - Main Circuit Breaker Replacement for Treatment Plant (Schedule 64, Item 26)

Description : This project includes the replacement of the main circuit breaker at the R.M. Levy Water Treatment Plant.


Comments:

Start Date: 04/19/2017 Completion Date: 07 /2018


Change Orders:

$72,500 N/A N/A

Installation of the main circu it breaker was completed in December 2017. This year's budget included purchase of a spare breaker that was completed in the first quarter of FY18/19.


191

Automotive and Heavy Equipment (Schedule 76)

Description: Schedule 76 is for the purchase of automotive and heavy equipment.

Status: Percent Complete: 100% Project Cost:

Start Date: 07/01/2018 Completion Date:

Comments: Item 1- 2019 Ford F-250 (Unit 18), purchased, estimate start of service 11/18.

$448,500 06/30/2019

Item 2 - 2019 Toyota Prius Prime Hybrid Plug-in (Unit 24), purchased and in fleet as of 8/18. Item 3 - 2019 Toyota Prius Prime Hybrid Plug-in (Unit 32), purchased and in fleet as of 8/18. Item 4- 2019 Ford F-650 Cab and Chassis, purchased, vehicle being built, start of service 2/19. Item 5 - 2019 Ford F-450 Cab and Chassis, purchased, vehicle being built, start of service 2/19. Item 6 - 2019 10-Yard Dump Truck, purchased, estimate start of service 3/19. Item 7 - 2019 Backhoe Breaker Attachment, purchased and in fleet as of 8/18.

Solar Project Funding (Schedule 84, Item 1)

Description: Equipment purchases for fiscal year 2018-19 include funding for the solar project. The appropriation will be reserved to fund the future purchase of solar equipment at the operations center.

Status:

Comments:

Project Cost: $19,000 Start Date: N/ A


Completion Date: N/A Schedule Status: Ongoing

Fiscal Year 2018-19

192

CIP19102 - HP Replacement Project (ERP) (Schedule 84, Item 2)

Description: Enterprise Resource Planning Phase 2 includes replacing customized legacy HP programs with commercial ERP software programs for finance, accounting, budgeting, human resources and payroll. The total estimated project cost for Phase 2 is $1,677,000.

Status:

FY Project Budget: $6,000,000 to $8,000,000 ERP Phase 1 Status: Complete ERP Phase 2 Status: Active ERP Phase 3 Status: Not started

Comments:

Project Start Date: 01/2013 Completion Date: 11/2015

Est. Completion Date: 06/2019 Est. Completion Date: End 2020

The financial, accounting and budgeting components of the MUNIS ERP system were implemented on July 1, 2018 as planned. Prior to implementation, the project team conducted dozens of training classes with district staff. Since then the project and finance teams have been providing system support and assistance with business process changes brought about by MUNIS. In August 2018, the project team began the last portion of the MUNIS implementationhuman resources and payroll. This portion of the project is scheduled to complete in April 2019. The overall MUNIS project is on time and within the established budget.

CIP19103 - Storage Arrays Hardware Replacement (Schedule 84, Item 3)

Description: Equipment purchases for fiscal year 2018-19 include funding for the storage array hardware.

Status: Project Cost: $165,000

Start Date:

Comments:


Completion Date: TBD Schedule Status: Ongoing

Fiscal Year 2018-19

193

Directors' Comments and Reports On Meetings Attended

(Oral Report)

194

President's Report (Oral Report)

195


BOARD REPORT

TO:

FROM:

Board of Directors ,

Carlos V. Lugo, General Managt

INITIATED BY: Jennifer C. Bryant, Director of Administrative Services~ Sandra L. Janzen, Board Secretar~ y""""

DATE: October 17, 2018

SUBJECT: Comment from the Public Regarding District Staff


Customer Service

Recommendation:

The board receive a comment from the public regarding district staff.

Background:

Helix Water District has a long tradition of sharing comments from the public with the board of directors. This allows the board to monitor a primary focus area of the district: to provide outstanding service to its customers. Employees strive to provide excellent customer service by being understanding, supportive and responsive to customers' needs.

Customer Leo Bouche left a voice message thanking both Administrative Assistant II Rita A. Mooney and Valve Maintenance Technician Marcus A. Roberti for their excellent service with a great attitude. Mr. Bouche stated, " ... I love you guys at Helix Water District primarily because of the employees ... "

Congratulations to Ms. Mooney and Mr. Roberti for their professionalism.

Attachment: Transcription

196

Transcription of Voice Message Received on October 9, 2018

Regarding: Valve Maintenance Technician Marcus A. Roberti and Administrative Assistant II Rita A. Mooney

Hi Rita, this is Leo Bouche from XXXX XXXXX and you sent Marcus out to work on my, or at least to check the valve to see that it was leaking today and I want to tell you that he fixed it. It was a very simple thing that he did, but I want to make this comment, that you have a great employee there with a customer service attitude and I really appreciate that he came out and took care of the problem and I love you guys at Helix Water District primarily because of the employees and that includes you too. if you wouid iike to caii me back, i'm at 619-XXX-XXXX. But you know giving him a pat on the back would be well deserved. I really appreciate that Rita. Thank you.

197

General Manager's Report (Oral Report)

198

October 2018 October 2018 November 2018

Su Mo Tu We Th Fr Sa Su Mo Tu We Th Fr Sa

1 2 3 4 s 6 1 2 3 7 8 9 10 11 12 13 4 5 6 7 8 9 10

14 15 16 17 18 19 20 11 12 13 14 15 16 17 21 22 23 24 25 26 27 18 19 20 21 22 23 24 28 29 30 31 25 26 27 28 29 30

SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY

Sep 30 Oct 1 2 3 4 5 6 10:00am Special Fin ance l::Opm AWP Ad Hoc J ~ m HWD Board lJ 7:15am San Diego East l 8:30am Helix Water Talks

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November 2018 November 2018 December 2018


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10/10/2018

200

December 2018 December 2018 January 2019


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16 17 18 19 20 21 22 20 21 22 23 24 25 26 23 24 25 26 27 28 29 27 28 29 30 31 30 31


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2 3 4 5 6 7 8

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30 31 Jan 1, 19 2 3 4 5

10/10/2018

201

General Counsel's Report (Oral Report)

202

setting standards of excellence in public servicesetting standards of excellence in public service...

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