BUDGET AND FINANCE COMMITTEE MEETING 1:30 PM

PUBLIC RELATIONS COMMITTEE MEETING 2:30 PM NOTICE AND AGENDA OF THE REGULAR MEETING OF THE BOARD OF TRUSTEES THURSDAY JULY 19, 2018 860TH REGULAR MEETING 3:00 P.M. 13001 GARDEN GROVE BLVD. GARDEN GROVE, CA 92843 WEBSITE ADDRESS: www.ocvector.org REGULAR MEETING 3:00 P.M. A. PLEDGE OF ALLEGIANCE, ROLL CALL, AND LATE COMMUNICATIONS

1. Call business meeting to order 3:00 p.m. 2. Pledge of Allegiance 3. Roll Call - (If absences occur, consider whether to deem those absences excused based on

facts presented for the absence — such determination shall be the permission required by law.) PRESIDENT: Lucille Kring Anaheim VICE-PRESIDENT: Cheryl Brothers Fountain Valley SECRETARY: Shari Horne Laguna Woods

Aliso Viejo Phillip Tsunoda Lake Forest Bob Holtzclaw Anaheim Lucille Kring Los Alamitos Mark Chirco

Brea Cecilia Hupp Mission Viejo Bob Ruesch

Buena Park Michael Davis Newport Beach Scott Peotter Costa Mesa Sandra Genis Orange Michael Alvarez Cypress Paulo Morales Placentia Craig Green

Dana Point Richard Viczorek Rancho Santa Margarita April Josephson

Fountain Valley Cheryl Brothers San Clemente Michelle Schumacher Fullerton Jennifer Fitzgerald San Juan Capistrano Pam Patterson

Garden Grove Stephanie Klopfenstein Santa Ana Cecilia Aguinaga Huntington Beach Mike Posey Seal Beach Sandra Massa-Lavitt Irvine Lynn Schott Stanton Al Ethans La Habra James Gomez Tustin Letitia Clark

La Palma Marshall Goodman Villa Park Bill Nelson

Laguna Beach Rob Zur Schmiede Westminster Sergio Contreras Laguna Hills VACANT Yorba Linda Peggy Huang

Laguna Niguel John Mark Jennings County of Orange Lilly Simmering

Laguna Woods Shari Horne

4. Late/Other Communications

Orange County Mosquito and Vector Control District

Serving Orange County Since 1947

B. PUBLIC COMMENTS (Individual Public Comments may be limited to a 3-minute or less time limit) During Public Comments, the public may address the Board on any issue within the District’s jurisdiction which is not on the agenda. The public may comment on any item on the Agenda at the time that item is before the Board for consideration. Any person wishing to speak must come up and speak from the lectern. There will be no dialog between the Board and the commenter. Any clarifying questions from the Board must go through the Board President.

C. PRESENTATIONS 1. IT Manager Ngo will present on the District’s Technology Infrastructure

D. OCMVCD COMMITTEE REPORTS TO THE BOARD OF TRUSTEES 1. Budget and Finance Committee 2. Public Relations Committee E. CONSENT CALENDAR

All matters listed under the CONSENT CALENDAR are considered by the District to be routine and will be enacted by one motion. Any member of the Board may pull an item from the Consent Calendar for additional clarification or action. 1. Approval of DRAFT Minutes for the regular meeting of June 21, 2018 2. Approve Warrant Register for May 2018 (Exhibit A) 3. Approve Monthly Financial Report for May 2018 (Exhibit A) 4. Authorize the Purchase of Four (4) Replacement Fleet Vehicles From Elk Grove Auto/Winner

Chevrolet in the Amount of $98,760 (Exhibit A) F. BUSINESS AND ACTION ITEMS

1. Adopt Resolution No. 466 Amending the Fund Balance and Financial Reserve Policy (Exhibit A, B)

2. Adopt Resolution No. 467 Authorizing Participating in the Public Agencies Post-Employment Benefit IRS Section 115 Trust Administered by Public Agency Retirement Systems (PARS) to Pre-Fund Pensions and other Post-Employment Benefits (Exhibit A, B)

3. Election for the California Special District Association (CSDA) Board of Directors Seat A, Representing the Southern Network (Exhibit A, B)

G. INFORMATIONAL ITEMS ONLY (NO ACTION NECESSARY)

1. Staff Presentation: Senior staff will give an update of vector activity in Orange County 2. Report of District Activities

H. PRESIDENT’S REPORT AND TRUSTEE COMMENTS

I. DISTRICT MANAGER’S REPORT – Discussion and Possible Action 1. SWOT Update J. DISTRICT LEGAL COUNSEL REPORT – Discussion and Possible Action CLOSING K. CORRESPONDENCE – Discussion and Possible Action Staff reports from conferences attended in June L. FUTURE AGENDA ITEMS

M. ADJOURNMENT 1. Adjourn to the next regular meeting of August 16, 2018 starting at 3:00 p.m. at the Orange

County Mosquito and Vector Control District offices, 13001 Garden Grove Blvd., Garden Grove, CA 92843

“This agenda shall be made available upon request in alternative formats to persons with a disability, as required by the American with Disabilities Act of 1990 (42 U.S.C. § 12132) and the Ralph M. Brown Act (California Government Code § 54954.2). Persons requesting a disability related modification or accommodation in order to participate in the meeting should contact the Orange County Mosquito and Vector Control District at (714-971-2421), during regular business hours, at least twenty-four hours prior to the time of the meeting.” "Materials related to an item on the Agenda submitted after distribution of the agenda packet are available for public inspection in the District Office located at Orange County Mosquito and Vector Control District offices, 13001 Garden Grove Blvd., Garden Grove, CA 92843 during normal business hours."

C. PRESENTATIONS

1. IT MANAGER NGO WILL PRESENT ON THE DISTRICT’S TECHNOLOGY INFRASTRUCTURE

D. OCMVCD COMMITTEE REPORTS TO THE BOARD OF TRUSTEES 1. BUDGET AND FINANCE COMMITTEE 2. PUBLIC RELATIONS COMMITTEE

BUDGET AND FINANCE COMMITTEE

MEETING NOTICE JULY 19, 2018

1:30 P.M. TO: Budget and Finance Committee Lucille Kring Anaheim Michael Davis Buena Park Jennifer Fitzgerald Fullerton Mike Posey (C) Huntington Beach James Gomez La Habra John Mark Jennings Laguna Niguel Scott Peotter Newport Beach Bill Nelson Villa Park Lilly Simmering County of Orange FROM: Tawnia Pett, Executive Assistant/Clerk of the Board RE: Budget and Finance Committee Meeting: 1:30 p.m., Thursday, July 19, 2018 Orange County Mosquito and Vector Control District 13001 Garden Grove Blvd., Garden Grove, CA

AGENDA

1. Call to Order and Roll Call

2. Public Comments

3. Approve Minutes of June 21, 2018

4. Review Proposed District Fund Balance and Financial Reserve Policy (Agenda Item F.1)

5. Discuss Adoption of Resolution No. 467 Authorizing Participation in the Public Agencies Post-Employment Benefit IRS Section 115 Trust Administered by Public Agencies Retirement Systems (PARS) to Pre-Fund Pensions and other Post-Employment Benefits (Agenda Item F.2)

6. Adjourn

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MINUTES OF BUDGET AND FINANCE COMMITTEE MEETING

Orange County Mosquito and Vector Control District TIME: 1:30 P.M., June 21, 2018 PLACE: 13001 Garden Grove Blvd., Garden Grove, CA 92843 Policy and Personnel Committee Members Present: Lucille Kring Anaheim Mike Posey (C) Huntington Beach Scott Peotter Newport Beach Bill Nelson Villa Park Al Ethans Stanton Policy and Personnel Committee Members Absent: Michael Davis Buena Park Lily Simmering County of Orange Jennifer Fitzgerald Fullerton James Gomez La Habra John Mark Jennings Laguna Niguel Others Present: Julie Matsumoto Governmental Financial Services Mitch Barber Executive Vice President, PARS Hoddy Fritz Director, HighMark Capital Mgt. Staff Members Present: Richard Howard District Manager Elizabeth Escobar Administrative Assistant Lora Young Director of Communications Robert Cummings Director of Scientific and Technical Services Tan Nguyen Senior Accountant Tina Pacific Human Resources Analyst Lawrence Shaw Director of Operations The meeting was called to order at 1:33 P.M.

1. Call Meeting to Order and Roll Call

2. Public Comments: None

3. Approve minutes of April 19, 2018 and May 17, 2018: On motion by Trustee Kring, seconded by Trustee Nelson and passed by majority vote the Minutes of April 19, 2018 and May 17, 218 committee meeting were approved.

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4. Review Proposed Budgets for Fiscal Year 2018-19 and 219-20 (Agenda Item F.1).

The committee was in agreement to present the Fiscal Year 2018-19 Budget to the board for approval.

5. Presentation by Representative from PARS regarding IRS Section 115 Retirement Trust (Pension Rate Stabilization Program) IRS Section 115Retiremetn Trust presentation by Mitch Barker and Hoody Fritz. The Committee recommended the adoption of Trust 115 to be presented in July’s board meeting for approval. Motion set by Trustee Nelson, seconded by Trustee Kring. Committee unanimously approved.

6. Review District Fund Reserve Policy. District Manager Richard Howard spoke to committee members regarding the two concurrent changes in the Reserve Policy based upon the PARS 115 Trust. Changes include establishing PARS and eliminating the pension reserve and transferring those assets into the 115 Trust. The following changes will be appear in the next month’s agenda.

7. Adjourn: Meeting adjourned at 2:50 P.M.

PUBLIC RELATIONS COMMITTEE

MEETING NOTICE THURSDAY JULY 19, 2018

2:30 P.M. TO: Public Relations Committee Cecilia Hupp Brea Paulo Morales Cypress Rick Viczorek Dana Point Jennifer Fitzgerald Fullerton Stephanie Klopfenstein (Chair) Garden Grove VACANT Laguna Hills Bob Ruesch Mission Viejo Michelle Schumacher San Clemente Letitia Clark Tustin FROM: Tawnia Pett, Executive Assistant/Clerk of the Board RE: Public Relations Committee Meeting: 2:30 p.m., Thursday July 19, 2018 Orange County Mosquito and Vector Control District 13001 Garden Grove Blvd., Garden Grove, CA

AGENDA

1. Call to Order and Roll Call 2. Public Comments 3. Discuss Trustee Communications Training for Vector Control Topics 4. Adjourn tep

E. CONSENT CALENDAR All matters listed under the CONSENT CALENDAR are considered by the District to be routine and will be enacted by one motion. Any member of the Board may pull an item from the Consent Calendar for additional clarification of action.

1. APPROVAL OF DRAFT MINUTES FOR THE REGULAR MEETING OF

JUNE 21, 2018

2. APPROVE WARRANT REGISTER FOR MAY 2018 (EXHIBIT A)

3. APPROVE MONTHLY FINANCIAL REPORT FOR MAY 2018 (EXHIBIT A) 4. AUTHORIZE PURCHASE OF FOUR (4) REPLACEMENT FLEET VEHICLES FROM ELK

GROVE AUTO/WINNER CHEVROLET IN THE AMOUNT OF $98,760 (EXHIBIT A)

ORANGE COUNTY MOSQUITO AND VECTOR CONTROL DISTRICT

AGENDA REPORT

July 19, 2018

AGENDA ITEM # E.2

Prepared By: Tan Nguyen, Senior Accountant Submitted By: Rick Howard, District Manager

Agenda Title:

Warrant Register for May 2018

Recommended Action:

Receive and file.

Executive Summary:

Receive and file payment of warrant register (Exhibit A) dated June 27, 2018 in the amount of $619,718.17 as presented by in-house check runs dated May 3, 10, 21, 24, 29, 30 and 31, 2018.

Fiscal Impact: Amount Requested $ N/A Sufficient Budgeted Funds Available: Category: Pers. Optg. Cap. -or- CIP# Fund#

Previous Relevant Board Actions for This Item:

Exhibits:

Exhibit A: May Warrant Report

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item E.2) Page 1 of 5 pages

Accounts Payable

User:

Printed:

tonynguyen

6/27/2018 9:39 AM

Checks by Date - Summary by Check Date

Check No Check DateVendor NameVendor No Check Amount

EEASSOC OCVCD Employee Association 05/03/2018 855.00ACH

ICMA ICMA 05/03/2018 18,516.23ACH

NATION Nationwide Retirement Solutions 05/03/2018 4,245.00ACH

USB PARS/U.S. Bank N.A. Minnesota 05/03/2018 2,959.57ACH

CalPERS1 CalPERS 05/03/2018 31,449.32ACH

EDD Employment Development Dept. 05/03/2018 10,696.22ACH

IRS Internal Revenue Service 05/03/2018 29,661.76ACH

STATE STATE DISBURSEMENT UNIT 05/03/2018 841.59ACH

TASC Total Administrative Services Corp. 05/03/2018 2,585.28ACH

101,809.97Total for 5/3/2018:

JOZAN Martine Jozan-Work 05/10/2018 500.00ACH

LIVESCAN A Livescan Center OC Inc. 05/10/2018 190.0022050

ADAPCO ADAPCO, INC. 05/10/2018 24,860.0822051

ALL STAR All Star Glass, Inc. 05/10/2018 79.0022052

AT T AT T 05/10/2018 171.3022053

BELLPIPE Bakersfield Pipe and Supply, Inc. 05/10/2018 1,369.6422054

BIO QUIP Bio Quip Products 05/10/2018 144.4522055

CAGATE California Gate & Entry System 05/10/2018 123.7522056

CALPELRA CALPELRA 05/10/2018 350.0022057

SPECTRUM Charter Communications Holdings, LLC 05/10/2018 2,195.9522058

CINTAS Cintas Corporation No. 2 05/10/2018 1,527.0022059

GG WATER City of Garden Grove 05/10/2018 363.9622060

CLARKE Clarke Mosquito Control Prod Inc. 05/10/2018 20,435.3722061

CROWN Crown Maintenance 05/10/2018 215.0022062

CTK CTK Instruments, LLC 05/10/2018 4,688.6422063

DD Digital Deployment, Inc. 05/10/2018 800.0022064

CERTIFIX Helmy El-Mangoury 05/10/2018 109.0022065

GK G & K Services 05/10/2018 95.1722066

GEIGER GEIGER 05/10/2018 1,465.3822067

GENESEE Genesee Scientific Corporation 05/10/2018 315.7322068

GFS Governmental Financial Services 05/10/2018 4,200.0022069

GRAINGER Grainger 05/10/2018 1,235.3622070

GRIFFIN Griffin Hardware Company 05/10/2018 55.4322071

HARBOR Harbor Freight Tools 05/10/2018 10.7022072

HARPER Harper & Burns, LLP 05/10/2018 3,555.4022073

HOIST Hoist Service Inc, 05/10/2018 487.2822074

HOME DEP Home Depot Credit Services 05/10/2018 2,277.7422075

IRON Iron Mountain Records Mgmt, Inc. 05/10/2018 79.5822076

KOFF KANEKO AND KRAMMER CORP. 05/10/2018 2,430.0022077

KWEST K'WEST Printing 05/10/2018 37.7122078

LIFE Life Technologies 05/10/2018 344.7422079

MARTIN D Daniel Martinez 05/10/2018 575.0022080

MCFADDEN McFadden-Dale Industrial Hardware, LLC 05/10/2018 94.6022081

OCVCD OCMVCD 05/10/2018 385.6822082

OCCJ Orange Coast Chrysler Jeep 05/10/2018 545.6522083

Page 1AP Checks by Date - Summary by Check Date (6/27/2018 9:39 AM)

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item E.2) Page 2 of 5 pages

Check No Check DateVendor NameVendor No Check Amount

OC FIRE Orange County Fire Protection 05/10/2018 985.5722084

PAGE PageFreezer Software, Inc. 05/10/2018 1,488.0022085

PCMG PCMG, Inc. 05/10/2018 101.2522086

PRAXAIR Praxair Distribution, Inc 05/10/2018 1,206.0322087

PROACTIV Proactive Work Health Medical Center, Inc. 05/10/2018 3,770.0022088

RECORDS Records Systems Associates, Inc. 05/10/2018 2,975.5922089

UCDAVIS Regents of the Univ. of Calif. 05/10/2018 241.0022090

SCHORR Schorr Metals 05/10/2018 19.1022091

SMART Smart & Final Stores Corp 05/10/2018 432.3722092

SCE Southern Calif. Edison 05/10/2018 4,319.7722093

SPARK Sparkletts 05/10/2018 228.1722094

STAPLES Staples Business Advantage 05/10/2018 2,187.6722095

DOJ State of California 05/10/2018 539.0022096

TAB TAB Products Co. LLC 05/10/2018 6,672.7122097

TARGET Target Specialty Products 05/10/2018 8,313.1322098

WESCO Western Scientific Co., Inc. 05/10/2018 1,510.2322099

ASBURY World Oil Environmental Services 05/10/2018 1,004.9822100

XEROX Xerox Corporation 05/10/2018 875.0822101

113,183.94Total for 5/10/2018:

EEASSOC OCVCD Employee Association 05/21/2018 855.00ACH

ICMA ICMA 05/21/2018 18,200.05ACH

NATION Nationwide Retirement Solutions 05/21/2018 4,245.00ACH

USB PARS/U.S. Bank N.A. Minnesota 05/21/2018 1,828.54ACH

CalPERS1 CalPERS 05/21/2018 35,047.24ACH

EDD Employment Development Dept. 05/21/2018 11,710.98ACH

IRS Internal Revenue Service 05/21/2018 31,458.49ACH

STATE STATE DISBURSEMENT UNIT 05/21/2018 841.59ACH

TASC Total Administrative Services Corp. 05/21/2018 2,485.28ACH

106,672.17Total for 5/21/2018:

CALPERS Calif. Public Employees' Retirement 05/24/2018 68,792.94ACH

ACCELA ACCELA, INC. 774375 05/24/2018 693.7522102

ZEP Acuity Specialty Products, Inc. 05/24/2018 968.8822103

ADAPCO ADAPCO, INC. 05/24/2018 4,741.0022104

AIRGAS AIRGAS USA, LLC 05/24/2018 1,295.3222105

AMAZON AMAZON/SYNCB 05/24/2018 7,093.5622106

AT T AT T 05/24/2018 200.5322107

BLEDSOE Steve Bledsoe 05/24/2018 350.0022108

CASH CASH 05/24/2018 268.0022109

CINTAS Cintas Corporation No. 2 05/24/2018 1,389.4422110

BREA City of Brea 05/24/2018 95.0022111

GG WATER City of Garden Grove 05/24/2018 313.9422112

DELL DELL MARKETING L.P. 05/24/2018 3,877.5022113

ESRI Environ. System Research Inst. Inc. 05/24/2018 1,595.0022114

FM F M CREDIT CARD 05/24/2018 9,060.7022115

FEDEX Federal Express Corp. 05/24/2018 58.6922116

HARBOR Harbor Freight Tools 05/24/2018 62.4622117

HOCK John W. Hock 05/24/2018 4,887.5122118

HOME DEP Home Depot Credit Services 05/24/2018 4,443.6222119

JAYS Jay's Catering 05/24/2018 215.0022120

KOFF KANEKO AND KRAMMER CORP. 05/24/2018 7,830.0022121

KWEST K'WEST Printing 05/24/2018 431.0022122

LAMPIRE Lampire Biological Laboratories, Inc. 05/24/2018 144.2522123

LBI Liberman Broadcasting Inc. 05/24/2018 6,000.0022124

Page 2AP Checks by Date - Summary by Check Date (6/27/2018 9:39 AM)

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item E.2) Page 3 of 5 pages

Check No Check DateVendor NameVendor No Check Amount

LIFE Life Technologies 05/24/2018 296.3122125

LPA LPA Inc. 05/24/2018 644.1822126

PLAYERS Michael J. Mackenzie 05/24/2018 26.2922127

MCFADDEN McFadden-Dale Industrial Hardware, LLC 05/24/2018 84.3622128

NITRO Nitro Software, Inc. 05/24/2018 1,517.7822129

OREILLY O'Reilly Auto Enterprises, LLC 05/24/2018 964.6722130

OUTFRONT OUTFRONT Media Inc. 05/24/2018 13,750.0022131

PCMG PCMG, Inc. 05/24/2018 1,977.6422132

PRAXAIR Praxair Distribution, Inc 05/24/2018 1,555.1622133

PARS Public Agency Retirement Svcs 05/24/2018 300.0022134

GG DISP Republic Waste Svcs of So. Calif., LLC 05/24/2018 1,171.8022135

SAIGON Saigon Radio Broadcasting 05/24/2018 4,250.0022136

SOVE Society for Vector Ecology 05/24/2018 1,400.0022137

SCG Southern Calif. Gas Co. 05/24/2018 114.1722138

STAPLES Staples Business Advantage 05/24/2018 204.3022139

STERI Stericycle, Inc. 05/24/2018 1,115.0822140

TARGET Target Specialty Products 05/24/2018 16,626.2622141

TT DEPOT The Technology Depot, Inc. 05/24/2018 1,200.5322142

TOYOTAGG Toyota Place 05/24/2018 310.2922143

TRUCPAR Truck & Auto Supply, Inc. 05/24/2018 1,221.9822144

WOODRUFF Woodruff Spradlin & Smart 05/24/2018 3,804.5022145

ZERION Zerion Software, Inc. 05/24/2018 104.1122146

VSP Vision Service Plan 05/24/2018 949.8322147

178,397.33Total for 5/24/2018:

JUNIORS Junior's Golf Carts, Inc. 05/29/2018 8,512.2522148

8,512.25Total for 5/29/2018:

CalPERS1 CalPERS 05/30/2018 35,249.28ACH

EDD Employment Development Dept. 05/30/2018 11,850.88ACH

IRS Internal Revenue Service 05/30/2018 32,149.40ACH

STATE STATE DISBURSEMENT UNIT 05/30/2018 941.28ACH

TASC Total Administrative Services Corp. 05/30/2018 2,835.28ACH

EEASSOC OCVCD Employee Association 05/30/2018 870.00ACH

ICMA ICMA 05/30/2018 17,355.75ACH

NATION Nationwide Retirement Solutions 05/30/2018 5,745.00ACH

USB PARS/U.S. Bank N.A. Minnesota 05/30/2018 1,745.64ACH

108,742.51Total for 5/30/2018:

AGUINAGA X. Cecilia Aguinaga 05/31/2018 100.00ACH

BROTHERS Cheryl Brothers 05/31/2018 100.00ACH

CHIRCO Mark Chirco 05/31/2018 100.00ACH

CONTRERA Sergio Contreras 05/31/2018 100.00ACH

DAVIS Michael Davis 05/31/2018 100.00ACH

ETHANS Al Ethans 05/31/2018 100.00ACH

GOODMAN Marshall Goodman 05/31/2018 100.00ACH

GREEN C Craig S. Green 05/31/2018 100.00ACH

HOLTZCLA Bob Holtzclaw 05/31/2018 100.00ACH

HORNE Shari Lucas Horne 05/31/2018 100.00ACH

HUPP Cecilia T. Hupp 05/31/2018 100.00ACH

JOSEPH April Josephson 05/31/2018 100.00ACH

KRING Lucille Kring 05/31/2018 100.00ACH

MORALES Paulo Morales 05/31/2018 100.00ACH

Page 3AP Checks by Date - Summary by Check Date (6/27/2018 9:39 AM)

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item E.2) Page 4 of 5 pages

Check No Check DateVendor NameVendor No Check Amount

NELSON B William E. Nelson 05/31/2018 100.00ACH

PEOTTER Scott Peotter 05/31/2018 100.00ACH

RUESCH Robert J. Ruesch 05/31/2018 100.00ACH

SCHUMACH Michelle Schumacher 05/31/2018 100.00ACH

ALVAREZ Michael Alvarez 05/31/2018 100.0022157

CLARK Letitia Clark 05/31/2018 100.0022158

GOMEZ James Gomez 05/31/2018 100.0022159

JENNINGS John Mark Jennings 05/31/2018 100.0022160

MASSA-LA Sandra Massa-Lavitt 05/31/2018 100.0022161

VICZOREK Richard Viczorek 05/31/2018 100.0022162

2,400.00Total for 5/31/2018:

Report Total (152 checks): 619,718.17

Page 4AP Checks by Date - Summary by Check Date (6/27/2018 9:39 AM)

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item E.2) Page 5 of 5 pages

ORANGE COUNTY MOSQUITO AND

VECTOR CONTROL DISTRICT

AGENDA REPORT

July 19, 2018

AGENDA ITEM # E.3 Prepared By: Julie Matsumoto, Contractor Submitted By: Rick Howard, District Manager Agenda Title: Monthly Financial Report for May 2018 Recommended Action: Receive and file. Executive Summary: Accept for inclusion as Exhibit A, the Orange County Mosquito and Vector Control District Monthly Financial Report for May 2018. Fiscal Impact:

Amount Requested $ N/A Sufficient Budgeted Funds Available:

Category: Pers. Optg. Cap. -or- CIP# Fund# Previous Relevant Board Actions for This Item: Exhibits: Exhibit A: Monthly Financial Report for May 2018

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item E.3) Page 1 of 4 pages

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item E.3) Page 2 of 4 pages

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item E.3) Page 3 of 4 pages

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item E.3) Page 4 of 4 pages

ORANGE COUNTY MOSQUITO AND

VECTOR CONTROL DISTRICT

AGENDA REPORT

July 19, 2018

AGENDA ITEM # E.4 Prepared By: Lawrence Shaw, Director of Operations Submitted By: Rick Howard, District Manager Agenda Title: Authorize the purchase of four (4) replacement fleet vehicles from Elk Grove Auto/Winner Chevrolet in the amount of $98,760. Recommended Action: Authorize the purchase of two (2) replacement 2019 4X2 Chevrolet Colorado pickup trucks; one (1) replacement 2019 4X4 Chevrolet Colorado pickup truck; and one (1) replacement 2019 4X4 Chevrolet Silverado pickup truck from Elk Grove Auto/Winner Chevrolet for a total cost of $98,760, Pursuant to the California Statewide Commodity Contract 1-16-23-20D. Executive Summary: The Orange County Mosquito and Vector Control District operates a fleet of over 100 vehicles to effectuate the day-to-day operations of the District. The FY 2018-19 budget authorized the purchase of four (4) replacement field vehicles. These vehicles will be assigned to Operations. The District participates in the California Statewide Commodity Contract program (CSCCP). The program is administered by the California Department of General Services, Procurement Division (DGS-PD), and administers statewide commodity contracts for use by State and local governments. These Commodity Contracts provide for leveraged procurement, and are used as one of the State's main procurement vehicles for leveraging its buying power. Under the CSCCP program, the District priced the three replacement vehicles through Elk Grove Auto/Winner Chevrolet, in Elk Grove, CA. This program insures that the District receives the best price available and is used by local and state agencies throughout California to purchase vehicles. The total purchase price of the two (2) replacement 2019 4X2 Chevrolet Colorado pickup trucks; one (1) replacement 2019 4X4 Chevrolet Colorado pickup truck; and one (1) replacement 2019 4X4 Chevrolet Silverado pickup truck is $98,760, and dealer fees. Applicable sales tax will be computed at time of delivery and will be a separate cost. The vehicles will be shipped directly from the Chevrolet plant to Simpson Chevrolet in Garden Grove. Staff has issued a purchase order in the amount of $98,760 to Elk Grove Auto/Winner Chevrolet. The District does have the flexibility of cancelling the purchase at any time prior to delivery. Fiscal Impact: Amount Requested: $98,760 Sufficient Budgeted Funds Available: YES Category: Pers. Optg. Cap. X -or- CIP# Fund#

Previous Relevant Board Actions for This Item: Adoption of the FY 2018-19 Operating Budget Exhibits: Exhibit A: Elk Grove Auto/ Winner Chevrolet Quotation

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item E.4) Page 1 of 4 pages

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item E.4) Page 2 of 4 pages

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item E.4) Page 3 of 4 pages

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item E.4) Page 4 of 4 pages

F. BUSINESS AND ACTION ITEMS

1. ADOPT RESOLUTION NO. 466 AMENDING THE FUND BALANCE AND FINANCIAL RESERVE POLICY (EXHIBIT A, B)

2. ADOPT RESOLUTION NO. 467 AUTHORIZING PARTICIPATING IN THE PUBLIC

AGENCIES POST-EMPLOYMENT BENEFITS IRS SECTION 115 TRUST ADMINISTERED BY PUBLIC AGENCY RETIREMENT SYSTEMS (PARS) TO PRE-FUND PENSIONS AND OTHER POST-EMPLOYMENT BENEFITS (EXHIBIT A, B)

3. ELECTION FOR THE CALIFORNIA SPECIAL DISTRICT ASSOCIATION (CSDA) BOARD

OF DIRECTORS SEAT A, REPRESENTING THE SOUTHERN NETWORK (EXHIBIT A, B)

ORANGE COUNTY MOSQUITO AND

VECTOR CONTROL DISTRICT

AGENDA REPORT

July 19, 2018

AGENDA ITEM # F.1 Prepared By: Rick Howard, District Manager Submitted By: Rick Howard, District Manager Agenda Title: Adopt Resolution No. 466 Amending the Fund Balance and Financial Reserve Policy Recommended Action: That the Board Adopts Resolution No. 466 Amending the Fund Balance and Financial Reserve Policy Executive Summary: The Orange County Mosquito and Vector Control District is committed to prudent financial management, contingency planning, and the terms and condition for the application and use of financial reserves. A properly funded reserve policy helps the District in maintaining an adequate level of operating reserves by putting aside funds that will help the District preserve its financial capacity to deliver on critical mission components in the event of unforeseen financial shortages for emerging threats and other funding requirements. Reserves serve as a type of insurance policy and as an effective risk management tool. The District established a Fund Balance Policy in June 2011. That policy was amended on November 16, 2017 to be more comprehensive and was renamed Fund Balance and Financial Reserve Policy (Policy) to reflect the more comprehensive Policy. Recommended amendments to this policy are necessitated due to the establishment of an IRS Section 115 Pension Rate Stabilization Trust. The establishment of the Trust will result in the transfer of funds from the existing Pension Reserve. Additionally, the amended Policy includes the annual addition of $500,000 of ad valorem taxes to the Facilities Reserve Fund until the Board has made a decision as to whether to renovate existing facilities or move to a new facility; at that point the annual $500,000 addition will be reassessed in conjunction with the development of a facility financing plan. The Budget and Finance Committee has reviewed this amended Policy and has recommended that it be adopted by the Board of Trustees. Fiscal Impact:

Amount Requested $ N/A Sufficient Budgeted Funds Available:

Category: Pers. Optg. Cap. -or- CIP# Fund# Previous Relevant Board Actions for This Item: Budget and Finance Committee Review April 19, 2018, June 21, 2018 and July 19, 2018

Exhibits: Exhibit A: Resolution No. 466 Exhibit B: Policy No. 39 Fund Balance and Financial Reserve Policy

RESOLUTION NO. 466

A RESOLUTION BY THE BOARD OF TRUSTEES OF THE ORANGE COUNTY VECTOR CONTROL DISTRICT

AMENDING THE DISTRICT’S FUND BALANCE AND FINANCIAL RESERVE POLICY

WHEREAS, the Board of Trustees adopted Resolution No. 361 establishing the Fund Balance Policy 39 on June 16, 2011; and

WHEREAS, the Board amended the Districts Fund Balance and Financial Reserve Policy on November 19, 2017 by adopting Resolution No. 454; and

WHEREAS, the District’s Fund Balance Policy requires periodic revisions and amendments; and

WHEREAS, the Fund Balance and Reserve Fund Policy is to be prepared in accordance with the Governmental Accounting Standards Board (GASB) Statement No. 54; and

WHEREAS, certain amendments to the Fund Balance and Reserve Fund Policy are necessary at this time; and

WHEREAS, the Board of Trustees does hereby determine to amend certain language in the Fund Balance and Reserve Fund Policy.

NOW, THEREFORE, the Board of Trustees does hereby RESOLVE and DETERMINE that:

Section 1. Resolution No. 454 be rescinded.

Section 2. The Fund Balance and Reserve Fund Policy has been prepared in accordance with Governmental Accounting Standards Board (GASB) Statement No. 54 and that no other policy or procedure supersedes the authority and provisions of this policy.

Section 3. That the Fund Balance and Reserve Policy be incorporated as a part of this Resolution.

PASSED, APPROVED, and ADOPTED by the Board of Trustees of the Orange County Mosquito and Vector Control District at its regular meeting thereof held on the 19th day of July 2018, at 13001 Garden Grove Blvd., Garden Grove, California, 92843.

Lucille Kring, President

I hereby certify that the foregoing Resolution was duly adopted by the Board of Trustees of the Orange County Mosquito and Vector Control District at a regularly scheduled meeting, held on July 19, 2018: APPROVED AS TO FORM:

Shari Horne, Secretary Alan R. Burns, District Counsel

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item F.1) Page 1 of 1 pages

ORANGE COUNTY MOSQUITO AND VECTOR CONTROL DISTRICT

Fund Balances/Reserves Policy

Policy No. 39

1. Introduction

This policy establishes amounts to be maintained in the District’s various unrestricted fund balance accounts and the procedures for reporting, within the District’s annual financial statements, the components of fund balance in the District’s governmental funds, in accordance with Governmental Accounting Standards Board Statement No. 54.

Determination of the appropriate level of unrestricted fund balances (alternatively referred to as “reserves”) is a policy decision. It is important to have a certain amount of resources available in the event unforeseen circumstances arise, to avoid having to curtail services or make other significant budget decisions that can adversely affect the population being served. Reserves serve as a type of insurance policy and as an effective risk management tool.

The Government Finance Officers Association of the United States and Canada (GFOA) recommends that fund balance levels be directly related to the degree of uncertainty that a government faces: the greater the uncertainty, the greater the amount of reserves necessary. But at a minimum, GFOA recommends that general purpose governments maintain at least two months of operating revenues or operating expenditures as a general fund reserve. Factors to be considered in determining the proper level of reserves for the District include: the stability of District revenues; the volatility of future expenditures; long-term expenditure commitments and unfunded liabilities; exposure to significant one-time outlays (such as emergencies and future capital needs); future operating needs and cash flow/liquidity needs.

2. Definitions

Fund balance is the difference between the assets and liabilities reported in the District’s governmental funds. There are generally limitations on the purpose for which all or a portion of the resources of a governmental fund may be used. The force behind these limitations can vary significantly, depending upon their source. Consequently, the fund balance reported in the annual financial statements is categorized into five components, whereby each component identifies the extent to which the District is bound to honor constraints on the specific purposes for which amounts in the fund can be spent. The five components of fund balance are as follows:

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• Nonspendable: Resources that are 1) not in spendable form, such as inventories, prepaids, long-term receivables, or non-financial assets held for resale, or 2) required to be maintained intact such as an endowment.

• Restricted: Resources that are subject to externally enforceable legal

restrictions; these restrictions would be either 1) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or 2) imposed by law through constitutional provisions or enabling legislation.

• Committed: Resources that are constrained to specific purposes by a formal action of the Board of Trustees (Board) such as an ordinance or resolution. The constraint remains binding unless removed in the same formal manner by the Board. Board action to commit fund balance must occur within the fiscal reporting period while the amount committed may be determined subsequently.

• Assigned: Resources that are constrained by the District’s intent to be used for specific purposes, but that are neither restricted nor committed.

• Unassigned: Within the General Fund, the residual resources, either positive or negative, in excess of what can be properly classified in one of the other fund balance categories. Within all other governmental funds, the negative residual resources in excess of what can be properly classified as nonspendable, restricted, or committed.

The combined Committed, Assigned and Unassigned components of fund balances are also referred to as Unrestricted Fund Balance, or Reserves.

3. Policy A. Levels of Unrestricted Fund Balances

It is the policy of the District to maintain sufficient unrestricted fund balance levels to mitigate current and future risks.

(1) Operating Fund:

The Board shall strive to maintain an unrestricted fund balance in the Operating Fund equal to two to three months (17-25%) of annual Operating Fund expenditures. These funds are set aside to address risks facing the District related to revenue stability and expenditure volatility, including such items as economic downturns, limitations on increases to the District’s benefit assessments, insurance and claims experience, and future operating needs.

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(2) Other Funds:

The following activities are shown as separate funds for budgeting purposes within the District’s internal accounting records:

Vehicle Replacement (Fund 20) Liability Reserve (Fund 30) Equipment Replacement (Fund 40) Emergency Vector Control (Fund 50) Facility Improvements (Fund 60) Habitat Remediation (Fund 70) Retiree Medical Insurance (Fund 90) Retirement Contingency (Fund 95)

Except for the Facility Improvements Fund, all of the above funds are combined with the Operating Fund and reported as the District’s General Fund on its annual financial statements.

Each of these separate budgetary funds has been established to set aside reserves for particular purposes.

• Vehicle Replacement and Equipment Replacement Funds

These funds were established to accumulate reserves for future vehicle and equipment replacement and improvements. It is the Board’s policy to maintain the level of reserves in each of these funds at least equal to the estimated amount of resources needed to replace assets in the fund for the next five years. Additional resources may be maintained in one or more of these funds such that total fund reserves equal the amount of the assets’ accumulated depreciation in the fund, which is an estimate of replacement cost. These funds are part of the District cash and investment pool and will earn interest based on each fund’s share of pooled assets.

• Facilities Improvement Fund

• This fund was established to accumulate reserves for building and facilities needs and for rehabilitation of current facilities. The District’s facilities are aging, and the use of available space needs is being assessed to ensure adequate work and storage space. In the near future, the District will either need to make major renovations to the buildings on site or will need to move the entire operation to another site. In anticipation of this need, reserves will be accumulated in this fund to provide for as much up-front financing of the facility improvement/relocation costs as possible. This fund has an initial reserve

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balance of $6.2 million, and beginning with FY 2018-19, funding levels will be set to allow for $500,000 of ad valorem tax revenue to be added to the fund’s reserves annually. This $500,000 ad valorem tax annual addition will continue until the Board decides between renovation of existing facilities or moving to a new site and a formal facilities funding plan has been adopted; at that point, the Board will assess funding options and will adjust this $500,000 annual addition to reserves accordingly. This fund is part of the District cash and investment pool and will earn interest based on its share of pooled assets. Liability Reserve Fund

This fund was established to set aside reserves to fund the outstanding accrued but unpaid employee vacation leave balances. Unpaid vacation leave balances are either used by the employee in the form of paid time off in future periods, or paid to the employee upon termination. The Board shall strive to maintain the unrestricted fund balance in this fund at a level equal to 75% of the total accrued leave liability. This fund is part of the District cash and investment pool and will earn interest based on its share of pooled assets.

• Emergency Vector Control Fund

This fund has been established to set aside reserves for emergency vector control activities (in particular, aerial spraying). Aerial spraying is effective if it involves two consecutive nights of spraying followed in two weeks by an additional two consecutive nights of spraying. These four nights comprise one complete application. The Board’s goal is to maintain reserves in this fund sufficient to fund two complete aerial applications if such emergency circumstances were to arise. This fund is part of the District cash and investment pool and will earn interest based on its share of pooled assets.

• Habitat Remediation Fund

This fund was established to set aside funds for partnering with other agencies on habitat remediation projects. It is the Board’s goal to maintain a minimum unrestricted fund balance in this fund of $100,000. While this fund is part of the District’s cash and investments pool, interest earned as part of the pool will be assigned to the General Operating Fund as the fund balance of this fund is not needed to increase. If circumstances change and additional reserves are expected to be needed, the assignment of interest earnings will be reassessed.

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• Retiree Medical Insurance Reserve Fund and Internal Revenue Service(IRS) Section 115 Trust

The District has a Other Post-Employment Benefit (OEPB) program for retiree medical insurance. The District has a reserve fund and an IRS Section 115 Trust established; both are used to accumulate resources to appropriately fund the District’s retiree medical insurance program on an actuarially sound basis. Monies in the Section 115 Trust are not technically a fund balance reserve since they are restricted for use only in the retiree medical insurance program. A discussion of the Trust is included in this policy since the intent of the District is to maintain a level of funding in the Trust whereby the District has no unfunded actuarial accrued liability (UAAL) for the OPEB program.

Reserve Fund

The Board’s policy is to pay the annual required contribution (ARC) for the OPEB program, as determined and recommended by the actuary, from the annual operating budget. In instances when this is not possible, resources in this reserve may be used to fund the portion of the ARC that cannot be funded directly from the operating budget. In addition, funds in this reserve may also be used to make payments in excess of the ARC in order to reduce or eliminate the UAAL. When no such unfunded liability exists, a balance of $175,000 will be maintained in the fund to address possible future unfunded liabilities.

This fund is part of the District’s cash and investments pool, and interest earned as part of the pool will be assigned to the General Operating Fund as this reserve is not currently needed to increase. If circumstances change and additional reserves are expected to be needed, the assignment of interest earnings will be reassessed.

IRS Section 115 Trust

The District has established a Section 115 Trust to accumulate funds for this OPEB program (Program). It is the Board’s policy to pay the Program’s annual required contribution, as determined and recommended by the actuary, from the operating budget. The Program’s operating costs will be reimbursed from the Trust when actuarially determined and recommended as part of the Program’s biennial actuarial valuation. In instances when the biennial actuarial valuation indicates there is an UAAL, the Board intends to eliminate such as soon as possible.

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• Retirement Contingency Reserve Fund (previously established) and IRS Section 115 Trust (to be established)

The Retirement Contingency Fund was created to maintain a separate reserve to address the uncertainties associated with future pension costs. The District is a member of the California Public Employees Retirement System (CalPERS) and also continues to make payments to the Orange County Employees Retirement System (OCERS) for pension costs related to employee services incurred prior to 2007, when the District was a member of that system.

CalPERS program costs are expected to increase significantly through FY 2024-25, in large part due to the lowering of its discount rate from 7.5% to 7.0%. In addition, actuarial estimates of the OCERS unfunded liability may continue to vary dramatically due to significant fluctuations in investment returns, mortality experience and other factors.

As discussed below, the District intends to establish a Section 115 Retirement Trust with the intent of reducing or eliminating any retirement unfunded actuarial accrued liability (UAAL). Monies in the Section 115 Trust will not technically be a fund balance reserve since they will be restricted to retirement-related payments. A discussion of the Trust is included in this policy since the intent of the District is to ultimately accumulate and maintain a level of funding in the Trust whereby the District has no retirement UAAL.

Reserve Fund

The District’s policy is to pay the annual required contribution (ARC) for the CalPERS retirement program, as determined and recommended by the CalPERS actuary, from the annual operating budget. In instances when this is not possible (for example, if the ARC increases significantly and unexpectedly due to adverse investment results), resources in this reserve may be used to fund the portion of the ARC that cannot be funded directly from the operating budget. In addition, funds in this reserve may be used to make payments in excess of the required ARC in order to reduce or eliminate UAAL and may be used to pay any OCERS liability. This fund is part of the District’s cash and investments pool and will earn interest based on its share of pooled assets.

The Board’s policy is to set aside $2.0 million in this fund to address the uncertainties associated with future CalPERS and OCERS pension costs. As discussed in the following paragraph, the District intends to establish a Section 115 Retirement Trust with the $2.0 million of monies from this reserve. The amount of money to be maintained in the District’s

Agenda for the 860th Meeting, July 19, 2018 Exhibit B (Agenda Item F.1) Page 6 of 8 pages

Retirement Contingency Reserve will be re-assessed during the next annual review of the Fund Balance Reserve policy after the Trust has been established.

IRS Section 115 Trust (Intended to be Established)

The District intends to establish a Section 115 Retirement Trust with the main purpose of accumulating monies to pay any triennially-determined pension true-up to OCERS and to offset the unfunded pension liability with CalPERS in order to reduce and ultimately eliminate the retirement UAAL. It is intended that monies in the Trust will be used for paying amounts due to OCERS as determined at each triennial true-up; and making payments towards the District’s unfunded actuarial accrued liability (UAAL) with CalPERS (or to be maintained in the Trust to offset the UAAL). Any any payments made towards the District’s UAAL with CalPERS will be determined annually as part of the budget process. The Trust will be pre-funded with $2.0 million of money from the District’s Retirement Contingency Reserve Fund.

It is the Board’s ultimate intent to accumulate and maintain sufficient monies in the Trust to eliminate any retirement UAAL. Once sufficient assets are accumulated in the Trust to offset the UAAL and to pay any known OCERS true-up liabilities, monies in the Trust may be used for pension rate stabilization purposes, including using monies in the Trust to reimburse the District for bi-weekly, monthly or annual pension payments made to CalPERS.

The main purpose of the Trust is to reduce or eliminate the District’s pension UAAL in order to ensure the long-term fiscal health of the District. Therefore, any payment made from the pension Trust other than for budgeted CalPERS or OCERS UAAL reductions must be approved by a simple majority by a recorded vote of the Board prior to a withdrawal from the Trust.

(3) While this policy establishes the target amounts of fund balances that the District wishes to maintain, specific fund balance levels will be set by the Board as part of its annual budget process.

(4) Once these minimum reserve levels are reached, any appropriation of these reserves below the stated minimum policy levels shall be accompanied by findings specifying the need for the use of the reserves and a plan for replenishment of the reserves within a reasonable time period.

Agenda for the 860th Meeting, July 19, 2018 Exhibit B (Agenda Item F.1) Page 7 of 8 pages

B. Restricted, Committed, Assigned and Unassigned Components of Fund Balances

(1) The unrestricted fund balance of the Operating Fund may be reported as either committed, assigned or unassigned fund balance of the General Fund, or a combination thereof, on the annual financial statements. It is the Board’s intent to have the fund balance of each of the funds included in section 3.A.(2) above reported as committed fund balance on the District’s annual financial statements in the amounts established within the District’s internal accounting records.

(2) When expenditures are incurred for purposes for which both restricted and

unrestricted (committed, assigned or unassigned) fund balances are available, the District’s policy is to first apply restricted fund balance. When expenditures are incurred for purposes for which committed, assigned, or unassigned fund balances are available, the District’s policy is to first apply committed fund balance, then assigned fund balance, and finally unassigned fund balance.

(3) The policy delegates to the District Manager the authority to assign unrestricted fund balance amounts where the District’s intent is for those amounts to be used for specific purposes. This delegation of authority is for the sole purpose of reporting these amounts in the annual financial statements.

(4) Pursuant to an ordinance or a resolution, the Board of Trustees, as the District’s highest level of decision-making authority, may commit fund balance for specific purposes which commitment remains in effect until removed in the same manner in which the commitment was established. Although the Board’s action to commit fund balance must occur prior to the end of the fiscal reporting period, the amount may be determined subsequently.

4. Annual Review of Policy

The Board of Trustees shall annually review this Fund Balances/Reserves Policy and consider such changes, if any, that it deems appropriate. Such review shall occur in conjunction with the review and adoption of the annual District Budget and Capital Improvement Program.

This policy has been prepared in accordance with Governmental Accounting Standards Board (GASB) Statement No. 54. No other policy or procedure supersedes the authority and provisions of this policy.

Agenda for the 860th Meeting, July 19, 2018 Exhibit B (Agenda Item F.1) Page 8 of 8 pages

ORANGE COUNTY MOSQUITO AND

VECTOR CONTROL DISTRICT

AGENDA REPORT

July 19, 2018

AGENDA ITEM # F.2 Prepared By: Rick Howard, District Manager Submitted By: Rick Howard, District Manager Agenda Title: Adopt Resolution No. 467 Authorizing Participation in the Public Agencies Post-Employment Benefits IRS Section 115 Trust Administered by Public Agency Retirement Systems (PARS) to Pre-Fund Pensions and Other Post-Employment Benefits Recommended Action: That the Board of Trustees Adopt Resolution No 467 Approving the Trust Agreement Which Authorizes the District’s Participation in the Public Agencies Post-Employment Benefits Trust (Trust) Administered by the Public Agency Retirement Services (PARS); and, Approve the appropriation, transfer and deposit of $2.0M from the District’s Retirement Contingency Reserve Fund into the pension portion of the Post-Employment Benefits Trust administered by PARS; and, Approve the transfer of all monies held in the existing Section 115 OPEB Trust administered by PARS to the OPEB portion of the Post-Employment Benefits Trust administered by PARS. Executive Summary: The Orange County Mosquito and Vector Control District is eligible to participate in a tax-exempt, Internal Revenue Service (IRS) Code Section 115 Trust to accumulate monies to reduce the District’s unfunded pension liabilities. Assets in the trust would provide an offset to unfunded pension liabilities and would be reported on the District’s financial statements as a private purpose trust fund. The assets and related equity of the Trust would not be part of the District’s government-wide statements, but the financial statements footnotes would document that the net pension liability is offset by the Trust’s assets.

The District is already a participant in an IRS Code Section 115 Trust for Other Post Employment Benefits (OPEB) that is administered by PARS for the District’s retiree medical program. PARS has a new Trust that combines the OPEB and Pension programs into a single Trust with a dual-purpose approach. The combined trust has separate funding and tracking for each program (each program’s funds are maintained separately and are not commingled).

In 2012, the Governmental Accounting Standards Board (GASB) issued Statement No 68, Accounting and Financial Reporting for Pensions. GASB 68, requires that government employers which sponsor Defined Benefits Plans (pensions) must recognize a Net Pension Liability, previously known as the Unfunded Actuarial Accrued Liability (UAAL) on their balance sheet. The NPL/UAAL is the difference between the District’s total pension liability (actuarial accrued liability) and actual plan assets. The OCMVCD Net Pension Liability with CalPERS is $1,521,330 as of June 30, 2017, using a measurement date of June 30, 2016.

CaIPERS has also significantly changed the methodology for calculating the District’s Annual Required Contributions (ARC) regarding amortizing the UAAL. Until recently, the District’s only option for reducing the UAAL was to remit additional funds to CaIPERS. These additional funds would be subject to the same market volatility as the CaIPERS investment earnings and would not be accessible to the District for other pension or retirement benefit related expenses.

PARS is an independent retirement plan administration provider that has sought and received approval from the IRS in the form of a Private Letter Ruling (PLR) on its developed Post-Employment Benefits Trust Program or Pension Rate Stabilization Program (PRSP). The PARS IRS ruling allows public agencies to safely and securely set aside funds, separate and apart from state or county retirement systems, in a tax-exempt irrevocable trust to reduce pension liabilities and stabilize pension costs. Participating agencies maintain local control of the assets held in the Trust and can determine the appropriate goals and risk tolerance level for the investments, providing greater flexibility. As a result, more than 100 other agencies have opted into the PARS Trust, including 11 Orange County cities.

Participation in the Trust provides the District with an alternative to sending funds to CaIPERS and provides greater local control over assets and portfolio management. PARS has assembled leading professionals to provide the District with the necessary services required under one program to pre-fund both pension and retiree health care liabilities. PARS has also secured a Private Letter Ruling from the Internal Revenue Service ensuring the tax-exempt status of the Trust and its assets. The PLR is attached as Exhibit A.

Expected benefits offered by a separate retirement funding trust include:

• Pension volatility mitigation - contributions from the trust can be transferred to CaIPERS at the District’s discretion to offset fluctuations in CaIPERS' required annual contributions. Trust assets can be accessed anytime to fund the District’s pension obligations and defray reasonable associated expenses.

• District maintains oversight of investment management and control over the risk tolerance level of the portfolio.

• Investment flexibility with Section 115 Trust compared to restrictions on General Fund investments (GOVT Code 53216.1).

• Investment security with Section 115 Trust compared to CaIPERS investment management, risk appetite and portfolio allocation.

• Oversight and local control of fund management selection and monitoring of performance. • Assets in the trust will offset unfunded pension liabilities and will be reported on the District’s financial

statements as a private purpose trust fund (the assets and related equity will not be part of the government-wide statements).

• Assets can be accessed to offset unexpected CaIPERS rate increases (rate stabilization), upon specific use approval by the District’s Board.

• Helps maintain bond ratings as this is viewed as a practical measure to reduce liabilities. • Flexibility to access trust assets at any time to pay Employer's pension obligations.

The PARS program has been established as a multiple-employer trust so that public agencies, regardless of size, can join the program to receive the necessary economies of scale to keep administrative fees low and avoid any setup costs. To properly be accounted for as assets to offset liabilities, funds must be set aside in an exclusive benefit, irrevocable trust that cannot be accessed by creditors. The trust permits the District, under federal and state law, to invest in a more diversified array of investments to maximize investment returns over the long-term and reduce the District’s liabilities.

To date, more than 190 public agencies have partnered with PARS to either provide customized defined benefits plans for their employees, and/or provide plans to reduce their pension liabilities.

PARS has partnered with U S Bank to serve as the trustee for the Trust and its sub-adviser HighMark Capital Management, Inc. to provide investment management services for the Trust. The IRS has also approved the tax-exempt status of PARS' Trust pursuant to the Federal tax code. Fiscal Impact:

Amount Requested $ Sufficient Budgeted Funds Available:

Category: Pers. Optg. Cap. -or- CIP# Fund# Previous Relevant Board Actions for This Item Exhibits: Exhibit A: PARS Private Letter Ruling (PLR) on its developed Post-Employment Benefits Trust Program or Pension Rate Stabilization Program (PRSP) Exhibit B: Resolution No. 467

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RESOLUTION NO 467

A RESOLUTION OF THE BOARD OF TRUSTEES OF THE ORANGE COUNTY MOSQUITO AND VECTOR CONTROL DISTRICT

APPROVING THE ADOPTION OF THE PUBLIC AGENCIES POST-EMPLOYMENT

BENEFITS TRUST ADMINISTERED BY PUBLIC AGENCY RETIREMENT SERVICES (PARS)

WHEREAS, PARS has made available the PARS Public Agencies Post-Employment Benefits Trust (the "Program") for the purpose of pre-funding pension obligations and/or OPEB obligations; and

WHEREAS, the Orange County Mosquito and Vector Control District (District) is eligible to participate in the Program, a tax-exempt trust performing an essential governmental function within the meaning of Section 115 of the Internal Revenue Code, as amended, and the Regulations issued thereunder, and is a tax-exempt trust under the relevant statutory provisions of the State of California, and

WHEREAS, the District’s adoption and operation of the Program has no effect on any current or former employee's entitlement to post-employment benefits; and

WHEREAS, the terms and conditions of post-employment benefit entitlement, if any, are governed by contracts separate from, and independent of, the Program; and

WHEREAS, the District’s funding of the Program does not, and is not intended to, create any new vested right to any benefit nor strengthen any existing vested right; and

WHEREAS, the District reserves the right to make contributions, if any, to the Program.

NOW, THEREFORE, the Board of Trustees of the Orange County Mosquito and Vector Control District does hereby resolve as follows:

1. The Board of Trustees hereby adopts the PARS Public Agencies Post-Employment Benefits Trust, effective July 19, 2018.

2. The Board of Trustees hereby appoints the District Manager, or his/her successor orhis/her designee as the District’s Plan Administrator for the Program.

3. The District’s Plan Administrator is hereby authorized to execute the PARS legal andadministrative documents on behalf of the District, to take whatever additional actionsare necessary to maintain the District’s participation in the Program, to maintaincompliance of any relevant regulation issued or as may be issued, and authorizinghim/her to take whatever additional actions are required to administer the District’sProgram.

Agenda for the 860th Meeting, July 19, 2018 Exhibit B (Agenda Item F.2) Page 1 of 2 pages

PASSED, APPROVED, and ADOPTED by the Board of Trustees of the Orange County Mosquito and Vector Control District at its regular meeting thereof held on the 19th Day of July 2018, at 13001 Garden Grove Blvd., Garden Grove, California, 92843.

Lucille Kring, President

I hereby certify that the foregoing Resolution was duly adopted by the Board of Trustees of the Orange County Mosquito and Vector Control District at a regularly scheduled meeting, held on July 19, 2018:

Shari Horne, Secretary

APPROVED AS TO FORM:

__________________________

Alan R. Burns, District Counsel

Agenda for the 860th Meeting, July 19, 2018 Exhibit B (Agenda Item F.2) Page 2 of 2 pages

ORANGE COUNTY MOSQUITO AND

VECTOR CONTROL DISTRICT

AGENDA REPORT

July 19, 2018

AGENDA ITEM # F.3 Prepared By: Tawnia Pett, Executive Assistant/ Clerk of the Board Submitted By: Rick Howard, District Manager Agenda Title: Election for the California Special District Association (CSDA) Board of Directors Seat A, Representing the Southern Network Recommended Action: Staff recommends that the Board of Trustees select one candidate for the Board of Directors Seat A for the CSDA Board of Directors Executive Summary: On June 18, 2018, the District received ballot information for electing a candidate to the CSDA Board of Directors Seat A, Representing the Southern Region. Ballots are due by electronic vote to CSDA by August 10, 2018. The candidates are Jo MacKenzie, President of the Board of Directors from the Vista Irrigation District and Joseph Kelly, a Director from the Big Bear Airport District. Fiscal Impact:

Amount Requested $ N/A Sufficient Budgeted Funds Available:

Category: Pers. Optg. Cap. -or- CIP# Fund# Previous Relevant Board Actions for This Item: Exhibits: Exhibit A: Candidate Statement for Jo MacKenzie Exhibit B: Candidate Statement for Joseph Kelly

Jo MacKenzie, Director

Vista Irrigation District

* DEDICATED * EXPERIENCED LEADER

* FISCALLY RESPONSIBLE

* COMMITTED TO SPECIAL DISTRICTS

I would be honored to continue representing the Southern Network on the CSDA Board of Directors.

I am dedicated to CSDA’s mission and I pledge to continue building on CSDA’s foundation of education programs, legislative advocacy, and public outreach. During my tenure, special districts have gained recognition as the third leg of local government. It is important that CSDA continues to be the voice of California’s special districts in the Capitol.

Representing the Southern Network, I will bring to the California Special District Association years of experience in local government including LAFCO, and a strong understanding of how CSDA can best serve its members.

I have served as CSDA President, Treasurer, and the Chair of the Legislative Committee. I know the commitment and time it takes to be an effective board member. A flexible schedule is paramount to being a successful director. I have attended all board of directors and assigned committee meetings, read through a myriad of legislation, and hundreds of pages of Board packets in order to provide the leadership necessary for the association to run efficiently and effectively to serve the needs of the diverse special districts.

I have completed CSDA’s Special District Leadership Academy, a requirement to serve on the Board. Under my leadership, my district, Vista Irrigation District, has obtained the Special District Leadership Foundation District of Distinction Accreditation, Gold, and the District Transparency Certificate of Excellence.

I believe it is important to the continued success and growth of CSDA that the Board of Directors remain committed to its mission: to provide legislative advocacy, education, and member services for all special districts.

Your district’s vote will be greatly appreciated!

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item F.3) Page 1 of 2 pages

Agenda for the 860th Meeting, July 19, 2018 Exhibit A (Agenda Item F.3) Page 2 of 2 pages

Joseph Kelly, Director

Big Bear Airport District

A Message from Joseph Kelly Candidate for the California Special Districts Association Board of Directors

Hello, I am Joseph Kelly, your candidate for the California Special Districts Association (CSDA) Board of

Directors. As an elected official, I understand the concept of serving our constituents. When elected to

the CSDA Board, I will serve you.

CSDA is our "go to" organization, for training, support, data, answers and legislative outreach. Du ring my

tenure on the Big Bear Airport District Board of Directors, I have drawn on many of the resou rces

provided by our membership in CSDA. These resources will not only continue, but get better with my

input in Sacramento.

Technical innovations, communication and legislative support is what I bring to the table. I have no

complaints about CSDA. To the contrary, I only seek to add my voice to make CSDA an ever improving

association. I ask for your vote, the vote of your agency,

to elect me to the CSDA Board of Directors.

Special Districts like yours provide vital services to a major portion of California.

We as representatives require the support CSDA provides to help us carry out our responsibilities. We serve

in every type of district from small rural areas to large metropolitan areas. One thing in common is that our

constituents rely on us to provide services, without fail; and we are held accountable.

Each district faces its own challenges. In addition to these, some general concerns to me are:

• UNFUNDED MANDATES from Sacramento which are growing

• PREVAILING WAGE regulations impact on districts which don't have the large base of contractors

• NETWORKING AND COMMUNICATION between agencies to find solutions to problems in common

• ENCOURAGING INPUT from Special Districts as to their needs from CSDA

(spartanizer@live.com) The opinions expressed herein are those of the candidate Agenda for the 860th Meeting, July 19, 2018 Exhibit B (Agenda Item F.3) Page 1 of 2 pages

Agenda for the 860th Meeting, July 19, 2018 Exhibit B (Agenda Item F.3) Page 2 of 2 pages

G. INFORMATIONAL ITEMS

1. STAFF PRESENTATION: SENIOR STAFF WILL GIVE AN UPDATE OF VECTOR ACTIVITY IN ORANGE COUNTY

2. REPORT OF DISTRICT ACTIVITIES

Report of District Activities, July 19, 2018 Attachment No. 1

Vector of the Month-Mosquitoes of Orange County Orange County supports a unique assemblage of mosquitoes represented among common and rare species. Several are known for their historical involvement with the classical transmission of encephalitis and malaria to humans. The following text presents a brief synopsis of the commonly occurring mosquito species currently known from the county.

Culex quinquefasciatus: The southern house mosquito is the species responsible for a majority of the District’s mosquito abatement services and related control activities. Females are active nearly year around in the more sheltered areas of the county and will frequently enter houses to seek blood. Larvae are commonly associated with all types of “urban waters” held in sources ranging from swimming pools to flower pots. This species serves as our primary vector of both West Nile (WNV) and St. Louis encephalitis (SLE) viruses. Culex tarsalis: The western encephalitis mosquito is considered by most mosquito biologists to be the principal encephalitis vector throughout much of its range in North America. It is our primary vector of western equine encephalitis (WEE) virus and primary/secondary vector of WNV and St. Louis encephalitis (SLE) virus. Adults are active during the spring, summer, and fall. Though more common in less developed areas, breeding occurs throughout the county in association with most types of clean, standing water sources in channels and marshes. Culex erythrothorax: The tule mosquito is a distinctive reddish-colored species associated with coastal and inland permanent wetlands, particularly the San Joaquin Marsh. Although females do not disperse far from breeding sources to bite, their often painful bite is usually followed by a severe local reaction. The tule mosquito overwinters as mature larvae, unlike most Culex species that overwinter as adult females. Emergence occurs as early as late

February with continuous breeding extending well into the fall during favorable years. This species has been found naturally infected with WNV, WEE, and SLE, but is considered a less competent vector of these mosquito-borne diseases. Culex stigmatosoma: This close relative of Culex tarsalis is sometimes referred to as the foul water mosquito as a consequence of its breeding habits in association with either stagnant or polluted waters. Females are on the wing throughout the county from spring to early fall, seldom bite humans, and only rarely enter homes. This species has been demonstrated to be an efficient vector of WNV and St. Louis encephalitis (SLE) virus, and thus, represents an important link in the maintenance of these viruses in birds. Aedes squamiger: The California salt marsh mosquito is a late winter and early spring species that breeds in coastal wetlands flooded by seasonal rainfall. Larvae usually occur in rainwater filled depressions in association with pickleweed and salt grass. It is an extremely aggressive day and dusk biter with the capacity to disperse long distances to obtain a blood meal. Bolsa Chica populations have been found naturally infected with a California group (CE) encephalitis (Morro Bay) virus. The potential impact of this virus on residents inhabiting coastal areas is unknown. Aedes taeniorhynchus: This summer species is sometimes called the dark salt marsh mosquito because of its highly contrasting black and white coloration. Larvae develop in upland pickleweed flats

Report of District Activities, July 19, 2018 Attachment No. 1 that are flooded by high tides. It is an aggressive biter during the day and at dusk, and can be troublesome to coastal residents living near breeding sources. Culiseta incidens: The cool weather mosquito is most often encountered from February through June. It is found throughout the county in association with a variety of larval habits that include rainwater pools, artificial containers, and ornamental ponds. Although this mosquito in not considered a major pest, females will occasionally enter homes or bite residents outdoors near breeding sources. Anopheles hermsi: This spring, summer, and fall mosquito is found sporadically throughout the county in association with breeding sources containing floating mats of filamentous algae. As a competent vector of human malaria, this species has been involved with the autochthonous (indigenous) transmission of this disease in San Diego County. Malaria transmission is possible in Orange County if residents are bitten by females that have been infected as a consequence of feeding on either a resident or transient experiencing a typical relapse. Culiseta inornata: The impressive large winter mosquito is encountered during the cooler months of the year. Larvae develop in all types of natural sources. Abundant larval populations occur in association with Ae. squamiger in salt marsh habitats. At times, this species can be locally troublesome to coastal residents. Elsewhere, this species has been involved with the transmission of a number of mosquito-borne encephalitides: WEE, SLE, and CE (Jamestown Canyon) viruses. Culiseta particeps: Similar to Culiseta inornata, this distinctive species with scale patches on the wings usually breeds during the cooler months of the year. Larvae occur in shaded alga-laden pools along foothill streams both inland and near the coast.

Aedes washinoi (formerly Ae. increpitus): Aedes washinoi occurs along the coast and sporadically inland where it can be locally annoying to residents following wet winters. Larvae develop in fresh water located in the upland portions of salt marshes and in floodwater sections of coastal and inland streams. Anopheles franciscanus: On the wing during the spring, summer, and fall, this species is found at a limited number of sites within the county. It breeds in sources supporting abundant algal-growths and floating mats of vegetation. This species seldom bites humans and does not experimentally transmit human malaria in the laboratory. Aedes aegypti & Aedes albopictus: These invasive mosquito species are primarily associated with urban areas, and can be found breeding in natural and small artificial water sources, such flower pots. They are active during the day and readily take blood meals indoors and outdoors. These species can transmit yellow fever, dengue, chikungunya, and zika to people; and dog heartworm to dogs.

What's the Best Mosquito Repellent? How to Buy the Right One for You

Lauren Oster, July 08, 2016

These are the types of bug sprays that will protect you from Zika.

Picking up a few bug bites used to be one of summer’s rites of passage. It’s not so innocent these days: shielding yourself from ticks and mosquitoes is just as important as wearing sunscreen. “People used to hate to wear [insect] repellent, or say, ‘Oh, I don’t care about getting bitten,’” says Walter S. Leal, PhD, a chemical ecologist and professor of entomology at the University of California, Davis. Now, many experts warn that mosquitoes carrying the Zika virus may reach certain parts of the United States. Plus, West Nile has been reported in all 48 continental states. What's more, it's not just mosquitoes we need to be guarding against; ticks are a concern, too. The Centers for Disease Control and Prevention estimates Lyme disease rates have been rising steadily for at least three decades, and ticks can also carry other potentially fatal diseases. Before you rush to the drugstore to stock up on bug spray, here are a few things you need to know.

Keep your eyes peeled for EPA registration

“Of the 20,000 products out there to supposedly repel insects, many don’t work at all,” says Immo A. Hansen, PhD, a molecular vector physiology expert at New Mexico State University whose team recently published a study of repellent efficacy in the Journal of Insect Science. So when can you actually believe what the label says? Most skin-applied insect repellents must be registered by the Environmental Protection Agency before they reach the market; if you see an EPA registration number on a product label, you know that it’s been tested for safety and effectiveness. Better yet, as of this year, some products now have a black-and-yellow repellency awareness graphic which clearly states how long they have been proven to repel mosquitoes and ticks; that symbol means the company has provided the EPA with scientific data to support their claims.

Don't be afraid of DEET

“People have the notion that DEET is synthetic and therefore it’s not a good thing," says Leal. "But it’s so effective and so good that it’s lasted for more than six decades." No other product has been tested for safety and effectiveness in repelling insects more than DEET, Leal says, and

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Report of District Activities, July 19, 2018 Attachment No. 2

reports of health risks have largely been overblown. Plus, it's the only type of repellent that the CDC recommends for tick protection. It's safe to use on children 2 months and older.

"If you’re going to stay outside and you don’t want to bother with reapplying many times, I think DEET is the best thing we have on the market,” Leal says. For most purposes, formulations containing 20% DEET are effective, says Leal.

There is one downside to DEET: it has a pesky plasticizing effect that can damage fabrics, surfaces, and materials. It won’t harm cotton, wool, or nylon, but materials like rubber, plastic, leather, vinyl, spandex, and even auto paint are fair game, so be sure to wash your hands thoroughly after handling it.

Picaridin is also a good choice

Picaridin, another synthetic repellent, is also effective at keeping mosquitoes at bay for extended periods of time. (It may also protect against ticks, but the CDC recommends sticking to DEET if you're going to be in a tick-heavy area). In a recent Consumer Reports spray-off, a product with 20% picaridin repelled mosquitoes for 8 hours and was considered the best repellent overall. While it lacks DEET’s distinguished history (it’s too new for us to know of potential long-term health risks—it was just approved for sale in the U.S. in 2005, whereas DEET has been around since 1946), it won't damage your belongings the way DEET can. Stacy Rodriguez, Hansen’s colleague at the Molecular Vector Physiology Laboratory at New Mexico State University, is investigating the efficacy of repellents containing picaridin this summer.

Candles and bracelets don't work

Rodriguez has studied devices like oil of lemon eucalyptus bracelets and ultrasonic devices, and found none of them to be effective against mosquitos. “At this point in my research, I would strongly suggest spray-on repellents,” she says. You can also forget about citronella candles—research shows don't work any better than regular candles at keeping bugs at bay. If keeping bugs out of your backyard is your goal, then your best bet is to eliminate standing water, where mosquitoes thrive.

There is one natural option, but it's not necessarily safer

Synthesized oil of lemon eucalyptus (OLE) extract (not the essential oil) is also an effective mosquito repellent. While it’s plant-based, it isn’t necessarily safer than lab-based repellents (and it doesn't repel ticks). The FDA cautions that OLE should be avoided for children under the age of 3, as it can cause temporary injury to the eyes.

Which repellent is right for you?

Plug your criteria (insect, protection time, active ingredient of choice, and so on) into the EPA’s search tool (https://www.epa.gov/insect-repellents/find-repellent-right-you).

Report of District Activities, July 19, 2018 Attachment No. 2

H. PRESIDENT’S REPORT AND TRUSTEE COMMENTS

I. DISTRICT MANAGER’S REPORT – DISCUSSION AND POSSIBLE ACTION 1. SWOT UPDATE

J. DISTRICT LEGAL COUNSEL REPORT – DISCUSSION AND POSSIBLE ACTION

CLOSING

K. CORRESPONDENCE – DISCUSSION AND POSSIBLE ACTION STAFF REPORTS FROM MEETINGS AND CONFERENCES ATTENDED IN JUNE

L. FUTURE AGENDA ITEMS M. ADJOURNMENT

1. ADJOURN TO THE NEXT REGULAR MEETING OF AUGUST 16, 2018 STARTING AT 3:00 P.M. AT THE ORANGE COUNTY MOSQUITO AND VECTOR CONTROL DISTRICT OFFICES, 13001 GARDEN GROVE BLVD., GARDEN GROVE, CA 92843

ORANGE COUNTY MOSQUITO AND VECTOR CONTROL DISTRICT

UPCOMING MEETING CALENDAR

MEETING LOCATION DATE BCE Educational Symposium Reno, NV June 11-12, 2018 ESRI Conference San Diego, CA July 9-11, 2018 Technical Training for Clerks Riverside, CA Sept 11-14, 2018 CSDA Annual Conference Indian Wells, CA Sept 24-27, 2018 MIASC Annual Conference Rancho Mirage, CA Sept 30-Oct 3, 2018 SOVE Annual Conference Yosemite, CA Oct 10-13, 2018 CA Stormwater Quality Annual Conf San Diego, CA Oct 15-17, 2018 CSDA Clerk’s Conference Lake Tahoe, CA Oct 22-24, 2018 CalPERS Education Forum Indian Wells, CA Oct 22-24, 2018 CALPELRA Annual Conference Monterey, CA Dec 3-7, 2018