setting standards of excellence in public service · 2019. 8. 7. · setting standards of...

Setting Standards of Excellence in Public Service

AGENDA SPECIAL MEETING OF THE BOARD OF DIRECTORS

Wednesday, February 13, 2019 - 4 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 Hedberg

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.

ADJOURN TO CLOSED SESSION

5. Adjourn Open Session

1

Special Board of Directors Meeting Helix Water District Wednesday, February 13, 2019 - 4 p.m.

CLOSED SESSION

A. CONFERENCE WITH LABOR NEGOTIATORS Pursuant to Government Code Section 54957.6

Agency Designated Representatives: General Manager Carlos V. Lugo Director of Administrative Services Jennifer C. Bryant Human Resources Manager Anne D. Solano Allan Crecelius, President, Reward Strategy Group Inc. Gina Calderon, Senior Principal Consultant, Reward Strategy Group Inc.

Employee Organizations: Helix Water District Employees' Association Helix Water District Middle Management Employees' Association

B. PUBLIC EMPLOYEE PERFORMANCE EVALUATION Pursuant to Government Code Section 54957

Title: General Manager

ADJOURN CLOSED SESSION/RECONVENE OPEN SESSION

DISCUSSION

6. President's Report

a) Comment from the Public Regarding District Staff

7. Directors' Comments and Reports on Meetings Attended

a) San Diego County Water Authority b) Committee Chair

CONSENT AGENDA

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 Consent Agenda Acted on as One Item Unless Withdrawn by Request of a Board Member or a Member of the Public

a) Per Diem Claims Memorandum Dated February 13, 2019, from the Secretary of the Board Submitting Expense and Per Diem Claims for Approval

2


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

i. January 9, 2019, Engineering and Operations Committee Meeting ii. January 16, 2019, Special Board Meeting iii. January 23, 2019, Committee of the Board Meeting iv. January 23, 2019, Special Board Meeting

c) Ratify Checks Operating Account Checks Submitted for Ratification:

i. List Dated January 16, 2019 ii. List Dated January 23, 2019 iii. List Dated January 30, 2019 iv. List Dated February 6, 2019

d) Resolutions The Board Adopt the Following Resolutions:

i. The Board Adopt Resolution 19-05 Authorizing Investment of Monies in the Local Agency Investment Fund

ii. The Board Adopt Resolution 19-06 Modifying the Designees who may Settle Trades, Deliver Securities and Wire Funds for the Custody Account in Union Bank

iii. The Board Adopt Resolution 19-07 Authorizing the Establishment and Maintenance of Accounts with Multi-Bank Securities Inc. and Authorizing Signers on Behalf of the District

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

i. Meeting with the Employee Compensation Study Consultant January 22, 2019 at 10 a.m. Helix Water District Administration Office

f) The Board Approve the Midyear Adjustments to the Fiscal Year 2018-19 Capital Improvement Program Budget Schedule 64

3

Special Board of Directors Meeting Helix Water District Wednesday, February 13, 2019 - 4 p.m. Page4

ACTION ITEMS

9. The Board Conduct a Public Hearing and Consider Adoption of Ordinance 19-01 Increasing Directors' Compensation from $200 to $225 for Each Day's Service Rendered

10. The Board Adopt Resolution 19-08 Establishing the Helix Water District Parks, Land, Lakes and Garden Committee to meet the First Thursday of Each Month at 10 a.m. while Maintaining Three Standing Committees to Meet on the Second Wednesday of Each Month on a Rotating Basis at the Following Times: Engineering and Operations 4 p.m.; Finance and Administration 9 a.m.; Water Quality and Resources 9 a.m.

11. The Board Authorize Staff to Call for Bids and Set the Date and Time of the Bid Opening for the Pipeline Project Broadway, Main, Pepper and Flume CIP19006; Determine the Project is Exempt under the California Environmental Quality Act; Approve the Project

12. The Board Review and Discuss Options for Reducing the District's Current CalPERS Unfunded Liability and Authorize Staff to Make a Related One-Time $3 Million to $5 Million Lump Sum Advanced Funding Payment to Reduce the District's CalPERS Unfunded Liability

13. The Board Authorize the General Manager to Execute a Lease Agreement with Heartland Communications Facility Authority for Installation of Emergency Radio Communications Equipment at Calavo Tank Site Located at 4402 Ad Astra Way, La Mesa, California

DISCUSSION

14. General Manager's Report

a) Review of Future Agenda Items

15. General Counsel's Report

ADJOURNMENT

16. 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.

4


Certification of Posting

I certify that on February 8, 2019, I posted a copy ofthe foregoing agenda near the regular meeting place of the Helix Water District Board of Directors, said time being at least 72 hours in advance of the meeting of the board of directors (Government Code §54954.2(a)(l}}.

Executed at La Mesa, California, on February 8, 2019.

5

President's Report (Oral Report)

6

Setting standards of excellence in public service

BOARD REPORT TO:

FROM:

INITIATED BY:

DATE:

SUBJECT:

Board of Directors

Carlos V. Lugo, General Mana~

Jennifer C. Bryant, Director of Administrative Servic~ Sandra L. Janzen, Board Secretar~

February 13, 2019

Comment from the Public Regarding District Staff

Strategic Focus Area:

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.

The entire customer service team received a compliment from Ms. Mae-Beth Radov. Ms. Radov expressed her appreciation for not having to talk to a machine when she has called. Excerpts from her email to the district include, "When I've had to talk to anyone there I was always treated with respect" and "Thank you for your services! Great service by the way!! Always pleasant customer service too."

Congratulations to the customer service team for their continued outstanding service.

Attachment: Email

7

Helix WATER OfSTRICT

From: Mae-Beth Radov Sent: Sunday, January 6, 2019 8:54 AM To: helixmail <[email protected]> Subject: Account

Just writing you for as of January 3rd 2019, paid my last bill, for the property at

Thank You for Your Services! Great SERVICE by the way!!! Always pleasant, customer service too. When I've had to talk to anyone there I was always treated with respect. Also, when I called I didn't have to go from one line to another line your receptionist, handled situations or told me whom to call, Transfer to the right person. I like that you didn't have to talk to a machine, robot D. Great call! Thank you again.

Mae-Beth Radov

Sent from my iPhone

8

Directors' Comments and Reports On Meetings Attended

(Oral Report)

9

Helix WATER DISTRICT


BOARD REPORT

TO:

FROM:

INITIATED BY:

DATE:

SUBJECT:

Board of Directors

Carlos V. Lugo, General Manal

Jennifer C. Bryant, Director of Ad~i~~tive Serviceft Sandra L. Janzen, Board Secretara, 1 ;;I Sarah M. Sample, Administrative Assihlnt $~

February 13, 2019

Expense and Per Diem Claims Submitted for Approval


Fiscal Integrity and Sustainability

Background:

a) $ 310.00 Kathleen Coates Hedberg, expense and per diem, State Mandated Ethics and Sexual Harrassment Avoidance Training, 1-3-19, Webinar

b) $ 228.00 DeAna R. Vervbeke, expense and per diem, San Diego East County Chamber of Commerce First Friday Breakfast, 1-4-19, El Cajon CA

c) $ 229.00 Daniel H. McMillan, expense and per diem, New Elected Leaders Orientation, 1-10-19, Point Loma CA

d) $ 200.00 Daniel H. McMillan, per diem, Monthly Meeting with General Manager Carlos V. Lugo, 1-14-19, La Mesa CA

e) $ 200.00 Joel A. Scalzitti, per diem, Monthly Meeting with General Manager Carlos V. Lugo, 1-14-19, Lakeside CA

10

f) $

g) $

h) $

i) $

j) $

k) $

250.22

266.46

245.00

45.00

225.00

200.00

Daniel H. McMillan, expense and per diem, Council of Water Utilities Meeting, 1-15-19, San Diego CA

Mark Gracyk, expense and per diem, Council of Water Utilities Meeting, 1- 15-19, San Diego CA

Joel A. Scalzitti, expense and per diem, Council of Water Utilities Meeting, 1-15-19, San Diego CA

Carlos V. Lugo, expense, Council of Water Utilities Meeting, 1-15-19, San Diego CA

Kathleen Coates Hedberg, expense and per diem, 2019 Women in Water - Exploring Career Pathways, 1-17-19, El Cajon CA

Kathleen Coates Hedberg, per diem, Monthly Meeting with General Manager Carlos V. Lugo, 1-22-19, La Mesa CA

I) $ 65.00 Mark Gracyk, expense, State Mandated Sexual Harassment Prevention Training, 1-23-19, Webinar

m) $ 217.98 Daniel H. McMillan, expense and per diem, San Diego County Water Authority Board Meeting, 1-24-19, San Diego CA

n) $ 834.05 DeAna R. Verbeke, expense and per diem, ACWA Board of Directors' Meeting, 1-24-19 to 1-25-19, Sacramento CA

o) $ 204.06 Mark Gracyk, expense and per diem, La Mesa Environmental Sustainability Commission, 1-28-19, La Mesa CA

p) $ 200.00 Kathleen Coates Hedberg, per diem, Advanced Water Purification Project Ad Hoc Committee Meeting, 1-29-19, La Mesa CA

q) $ 200.00 Joel A. Scalzitti, per diem, Advanced Water Purification Project Ad Hoc Committee Meeting, 1-29-19, La Mesa CA

r) $ 226.44 Daniel H. McMillan, expense and per diem, Cleantech San Diego Meeting, 1-31-19, San Diego CA

s) $ 200.00 DeAna R. Verbeke, per diem, Water Conservation Garden Authority Meeting, 1-31-19, El Cajon CA

t) $ 200.00 Daniel H. McMillan, per diem, Monthly Meeting with General Manager Carlos V. Lugo, 2-4-19, La Mesa CA

2 Z:\Board Reports (Final)\2019\021319 Expense and Per Diem Claims Submitted for Approval - Final.doc

11

u) $ 200.00 Joel A. Scalzitti, per diem, Monthly Meeting with General Manager Carlos V. Lugo, 2-4-19, Lakeside CA

3 Z:\Board Reports (Final)\2019\021319 Expense and Per Diem Claims Submitted for Approval - Final.doc

12

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: Kathleen Coates Hedberg Event Date( s ): January 3, 2019 to

Event/Meeting Attended: State Mandated Ethics and Sexual Harassment Avoidance Training

Location of Event:

Event/Meeting Report:

Webinars

Update on new regulations pertaining to financial reporting on potential conflicts of interest as part of ethics training webinar. Reviewed do's and don'ts of potential harassment in the work place. Also, went over potential ramifications of any incidents.

Date Date Date Date Date 01/03/19 Total

Per Diem 200.00 $200.00

Conference/Meeting Fee 110.00 $110.00

Airfare $0.00

Lodging $0.00

Mileage - Insert# of Miles _o_ x $0.58 Maximum Meal Allowance Per Day: $75

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 $310.00 $0.00 $0.00 $0.00 $0.00 $310.00

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

Less Cash Advance -$0.00

Less Spouse Reimbursement -$0.00

Amount Due the Employee $310.00

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

13

./ /.



Name: DeAna R. Verbeke Event Date(s): January 4, 2019 to Event/Meeting Attended: San Diego East County Chamber of Commerce, First Friday Breakfast

Location of Event:


Golden Corral. El Cajon

Last meeting for Eric Lund, CEO, and Rosie, Events Coordlnator, who are moving on to new jobs. The Crisis House Team Stephanie, Lori, Mary, Catherine announced their Hearts of Gold Gala on 2/10/19 at the University Club. Crisis House provides humanitarian services to those in crisis. Recommended Helix provide Lake Jennings items for drawing. City of El Cajon announced CityFix,a collaborative effort by the City, businesses and homeowners to renovate, revitalize and increase the value of local homes and community. Contractors are invited to the kick-off lunch on January 24th at the Ronald Reagan Center.


Per Diem 200.00 $200.00

Conference/Meeting Fee

Airfare

Lodging

Mileage- Insert# of Miles __ O_x $0.58

Maximum Meal Allowance Per Day: $75 Breakfast

$0.00

*28.00 $28.00

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 $228.00 $0.00 $0.00 $0.00 $0.00 $228.00





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

14



Name: Daniel H. McMillan Event Date( s ): January 10, 2019 to

Event/Meeting Attended: New Elected Leaders Orientation

Location of Event:


Point Loma Nazarene University, Point Loma, CA

INTERESTING PRESENTATION WITH EXCELLENT SPEAKERS. FULL ORAL REPORT AT BO MTG ON 1/16/2019


Per Diem 200.00 $200.00

Conference/Meeting Fee $0.00

Airfare $0.00

Lodging $0.00

Mileage - Insert# of Miles _§Q_ x $0.58

Maximum Meal Allowance Per Day: $75

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 $229.00




Amount Due the Employee

1/15/2019

Employee/Director Signature Date

Department Head or General Manager Signature Date

$229.00 I declare under penalty of perjury that the foregoing is true and correct and that the foregoing claimed expenses are reimbursable under the f.C...::::..:..:..:.:;,.+;,A;;<+:,z:-=-::.r:..=:c.:...::..:..~.:+-1'---'ni'-=-tia::...:l:=-==,-;"----11-=:::.:...::.=~ district's policy.

Date:

t by board action this

Sandra L. Janzen, Board Secretary C Expense Claim Item: __

15



Name: Daniel H. McMillan Event Date(s): January 14, 2019 to

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

Location of Event:


Helix Water District, La Mesa, CA


Per Diem 200.00 $200.00


Airfare $0.00

Lodging $0.00

Mileage - Insert# of Miles __ x $0._58 "··


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




Amount Due the Employee $200.00 I declare under penalty of perjury that the foregoing is true and correct and that the foregoing claimed expenses are reimbursable under the

Initial: district' po · y. Date:

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

16



Name: Joel A. Scalzitti Event Date(s): January 14, 2019 to


Location of Event:


10039 Main Avenue, Lakeside, CA

I Date Date Date Date Date

01/14/19 Total

Per Diem 200.00 $200.00


Airfare $0.00

Lodging $0.00

Mileage - Insert# of Miles __ x $0.58


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




Amount Due the Employee $200.00 I declare under penalty of perjury that the foregoing is true and correct Accounting Department and that the foregoing claimed expenses are reimbursable under the 1--'----'-'--'-'-"'-'-'-:-:;,.:,,,,;"'7'-/-,c-:...c...:.c:.cc.:..:..:..;_:-'+-

1'-ni"-tia-'--l:"-"---:ar-~l --=-. -=-c..=-=-c.c.=e_:__i

district's policy. \~ Date: Z-, l ~

L 1..-c; I I°! Date

Approved for payment by board action this 13th day of February, 2019.

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

17




Event/Meeting Attended: Council of Water Utilities Meeting

Location of Event:


Hotel Karlan, San Diego, CA

RANCHO CALIFORNIA WATER DISTRICT'S GENERAL MANAGER, JEFF ARMSTRONG PROVIDED AN OVERVIEW OF RANCHO'S AUTOMATED INFRASTRUCTURE, CUSTOMIZED CUSTOMER WATER BUDGETS AND DATA SOLUTIONS. JEFF IS A STRONG ADVOCATE OF AMI AND THE USE OF THE DATA THE SYSTEM PROVIDES THE AGENCY AND CUSTOMERS. THEY USED AERIAL PHOTOS TO MORE EFFICIENTLY CREATE WATER BUDGETS FOR ALL.


Per Diem 200.00 $200.00


Airfare $0.00

Lodging $0.00

Mileage - Insert# of Miles _9_ x $0.58


Breakfast *45.00 $45.00

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 $245.00 $0.00 $0.00 $0.00 $0.00 $250.22




Amount Due the Employee $205.22 I declare under penalty of perjury that the foregoing is true and correct and that the foregoing claimed expenses are reimbursable under the e-=--::,n::.:.iti:.:cal:..:;: 7,J,:;;q...=.....::c..=.r:_:::.:..::.:..:..::..:.:..+--'-

1n.:..:.itia-=-,:::...::.:.c=,;.; "--;\- .=.r:..::~..:..=.:..: c.:.......j

district's policy. Date:

~ I-( ~ 71.>~ 1/15/19

Employee/Director Signature Date Approved for pa ment by board action this 2019.


18



Name: Mark Gracyk Event Date(s): January 15, 2019 to


Location of Event:



Jeff Armstrong, General Manager of Rancho California Water District, delivered a presentation on "Automated Infrastructure, Customer Water Budgets and Data Solutions." There was also extensive opportunity to network with colleagues and exchange the latest water topics.


Per Diem 200:00 $200.00

Conference/Meeting Fee 0

Airfare 0

Lodging 0

Mileage - Insert# of Miles _]]_ x $0.58


Breakfast *45.00

Lunch

Dinner

Car Rental

Taxi/Shuttle

Internet Use

Parking

Tips

(Insert Additional Item)

Total Expenses $245.00 0 0 0

Less Paid by District (Noted with *)

Less Cash Advance

Less Spouse Reimbursement


$45.00

0

0

0

0

0

0

0

0

0 $266.46

-$45.00

-$0.00

-$0.00

$221.46

Initial:

I declare under penalty of perjury that the foregoing is true and correct and that the foregoing claimed expenses are reimbursable under the f-'--'-' ::.:..:..:.: .:.g~::i;--= -=-:=:.:...::..:. :.=..:..: .:+-,: :...:..::.: =-=-=, district's policy.

1-15-19


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

19

/ Helix Water District Expense Report and Claim for Reimbursement


Name: Joel A. Scalzitti Event Date(s): January 15, 2019 to


Location of Event: Hotel Karlan, San Diego, CA


Per Diem 200.00 $200.00


Airfare $0.00

Lodging $0.00



Breakfast *45.00 $45.00

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 $245.00 $0.00 $0.00 $0.00 $0.00 $245.00





Date

Date Sandra L. Janzen, Board Secretary Expense Claim Item: __

20



Name: Carlos V. Lugo Event Date(s): January 15, 2019 to


Location of Event:



~RE:'$€-~~ a:,(M_ A ·VO: 1,1)~ ~\1)1\3 '5 / ~ ~,sThV-. 1-:a_.C.-,:, ~~../L %~. =r~ ~ Cd_--Nl..-cafi°L ~"'{)_ olL ~~c::::-6'<-W.'f. CA._)~

Date Date Date Date Date 01/15/19

Per Diem

Conference/Meeting Fee

Airfare

Lodging

Mileage - Insert# of Miles __ x$0.58


Breakfast

Lunch

Dinner

Car Rental

Taxi/Shuttle

Internet Use

Parking

Tips


Total Expenses $45.00 $0.00 $0.00 $0.00 $0.00


Less Cash Advance



Total

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$45.00

-$45.00

-$0.00

-$0.00

$0.00 I declare under penalty of perjury that the foregoing is true and correct and that the foregoing claimed expenses are reimbursable under the f.C--"ln::_:_iti::..::al+: "71A,:::.:.:.:cc::.__:=-=:.::::..:::..:.:.::.:.c:+--'-'c:....::....:'-r---'---""c--=--=.r:..:=:..:..::..:c.:..::......, district's policy.

Date:

~J.>7?..ved for payment by board action this/ 1/ky of ~,2019.

Sandra L. Janzen, Board Secretary J Expense Claim Item: -F--

21



Name: Kathleen Coates Hedberg Event Date(s): January 17, 2019 to

Event/Meeting Attended: 2019 Women in Water - Exploring Career Pathways

Location of Event:


Cuyamaca College Student Center, El Cajon, CA

Attended as representative of Helix Water District with outreach to over 240 attendees of adults and High School students who are interested in careers in the water industry. Presentations by general manager panels and presentations on mentoring and motivating prospective employees. Ribbon-cutting of the new Center for Water Studies at Cuyamaca College with classrooms that enable water quality testing, back-flow, meter trainings and lectures. Working on creating a small group of San Diego County Women in Water to meet on a regular basis.

Date Date Date Date Date 01117119 Total

Per Diem 200.00 $200.00

Conference/Meeting Fee *25.00 $25.00

Airfare $0.00

Lodging $0.00


Breakfast Included $0.00

Lunch Included $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 $225.00 $0.00 $0.00 $0.00 $0.00 $225.00




Amount Due the Employee $200.00 I declare under penalty of perjury that the foregoing is true and correct and that the foregoing claimed expenses are reimbursable under the f----.,,,,......-Jlbr-~---1--

1n-it-ia-l:-c-l't-''J-;-~-----i

di rici'. policy. Date:

E y board action this-+-"""-__,_

--+---'='~~--t-~ 2019.

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

22





Location of Event:


Helix Water District, La Mesa, CA

Meeting with staff regarding preliminary salary and benefits survey findings - discussed SDCWA board meeting for Thursday.


Per Diem 200.00 $200.00


Airfare $0.00

Lodging $0.00



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







$200.00

Approved for payment by board action this 13th day of February, 2019.

Sandra L. Janzen, Board Secretary Expense Claim Item:

23



Name: Mark Gracyk Event Date(s): January 23, 2019 to

Event/Meeting Attended: State Mandated Sexual Harassment Prevention Training

Location of Event:


Webinar

I completed this mandatory Sexual Harassment training via webinar, which was developed and performed by CSDA in partnership with BBK. It was informative and clear and very helpful.


Per Diem NIA $0.00

Conference/Meeting Fee *65.00 $65.00

Airfare $0.00

Lodging $0.00


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 $65.00 $0.00 $0.00 $0.00 $0.00 $65.00





2-1-19

Employee/Director Signature Date Approved or payment by board action this 13th day of February, 2019.


24



Name: Daniel H. McMillan Event Date(s): 1/24/2019 to

EvenUMeeting Attended: SAN DIEGO COUNTY WATER AUTHORITY BOARD MEETING

Location of Event:

EvenUMeeting Report:

CWA ADMINISTRATION BUILDING

ATIENDED COMMITTEE MEETINGS FOR FINANCE, ADMINISTRATION, ENGINEERING AND IMPORTED WATER. DID MAKE PUBLIC COMMENT CONCERNING APPOINTMENT OF NON-CWA MEMBER TO THE MET BOARD.


Per Diem 200.00 200.00


Airfare $0.00

Lodging $0.00

Mileage - Insert# of Miles __lL x $0.58


Breakfast

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 $0.00 217.98




Amount Due the Employee 217.98

1/28/2019

Employee/Director Signature Date Approve/for payment by board action this 13th day of February 2019.

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

25


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/Meeting Attended: ACWA Board of Directors' Meeting

Location of Event: California Farm Bureau, Sacramento, CA


Event Date(s): January 24, 2019 to January 25, 2019 _____ _;_ _

1/24-Workshop to assimilate new CEO & Board; Strategic priorities 2019 update/long-term planning - 20 items submitted for staff review and further discussion at March meeting. 1/25-Ex Com meeting, board picture, approved letter of intent to move offices, Energy Poficy Principles, recognition of John Fraiser, change eligibility time period for Huell Houser award, Spring Conf.rotate Sac to Monterey, Appoint region working groups re funds for scholarships, discussed water tax/safe drinking water Trust-working with Eduardo Garcia(Newsom appointee). Other items of discussion in the board packet.

Date Date Date Date Date 01/24/19 01/25/19 Total

Per Diem 200.00 200.00 $400.00 Conference/Meeting Fee $0.00 Airfare 109.96 $109.96 Lodging 206.20 $206.20 Mileage - Insert# of Miles _,1Lx$0.58

Maximum Meal Allowance Per Day: $75 Breakfast 15.99 $15.99

Lunch $0.00 Dinner $0.00

Car Rental $0.00

Taxi/Shuttle 47.40 $47.40

Internet Use $0.00

Parking 40.00 $40.00

Tips $0.00

(Insert Additional Item} $0.00

Total Expenses $563.56 $255.99 $0.00 $0.00 $0.00 $834.05




Amount Due the Employee $834.05 f declare under penalty of perjury that the foregoing is true and correct Accountln and that the foregoing claimed expenses are reimbursable under the Initial: district's policy.

Date: ~ctu ;lu,;_(_L 1/28/19

Date Employee/Director Signature

Department Head or General Manager Signature Date Sandra L. Janzen, Board Secretary .tt, 0 Expense Claim Item:~

26



Name: Mark Gracyk Event Date( s ): January 28, 2019 to

EvenUMeeting Attended: La Mesa Environmental Sustainability Commission

Location of Event:


City of La Mesa, La Mesa, CA

I attended this meeting where members of the community gave their input about the latest steps that the City of La Mesa has completed towards their Climate Action Plan. The topic of a community garden was discussed and how HWD might be able to assist in locating and/or siting of this garden. Much further discussion will be needed and forthcoming. We continue to promote our desire to be conscientious partners with the City of La Mesa and the community we serve.


Per Diem 200.00 $200.00

Conference/Meeting Fee 0

Airfare 0

Lodging 0

Mileage- Insert# of Miles _7_ x $0.58


Breakfast

Lunch

Dinner

Car Rental

Taxi/Shuttle

Internet Use

Parking

Tips


Total Expenses


Less Cash Advance



0

0

0

0

0

0

0

0

0

$200.00 0 0 0 0 $204.06

-$0.00

-$0.00

-$0.00

$204.06 I declare under penalty of perjury that the foregoing is true and correct and that the foregoing claimed expenses are reimbursable under the 1-----;;~rl,--'-------t-----.i-+-''-------1

Initial: district's policy. Date:

2-1-19


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

27




Event/Meeting Attended: Advanced Water Purification Project Ad Hoc Committee Meeting

Location of Event:


Helix Water District Administration Office, La Mesa

Meeting with general manager and staff regarding status and prep for ECAWP meeting on Thursday. Went over talking points and benefits, risks, concerns, previewed presentation.


Per Diem 200.00 $200.00


Airfare $0.00

Lodging $0.00



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






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

28



Name: Joel A. Scalzitti Event Date( s ): January 29, 2019 to

Event/Meeting Attended: Advanced Water Purification Project Ad Hoc Committee Meeting

Location of Event:



d Date Date Date Date Date

01/29/19 Total

Per Diem 200.00 $200.00


Airfare $0.00

Lodging $0.00



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





Accountin

•Z4· 7 Date

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

29

/ Helix Water District

Expense Report and Claim for Reimbursement



Event/Meeting Attended: Cleantech San Diego Meeting

Location of Event:


The Hub, San Diego, CA

Talks on sea level rise by staff from the Scripps Center, on how Scripps is providing real-world response strategies to increasing climate instability and sea level rise. Discussed programs that provide professional engineers and water managers with better predictions of effects from climate change. CO2 plus other factors contribute to the sea level rise. Sea is rising faster than most models would indicate. Wave action on the coast is also a important area of study and dissemination of information to our professionals on how best to handle the situation.


Pei Diem 200.00 $200.00


Airfare $0.00

Lodging $0.00

Mileage - Insert# of Miles --1:L x $).58 Maximum Meal Allowance Per Day: $75

Breakfast $0.00

Lunch $0.00

Dinner $0.00

Car Rental $0.00

Taxi/Shuttle $0.00

Internet Use $0.00

Parking 1.50 METER NO RECEIPT $1.50

Tips $0.00


Total Expenses $201.50 $0.00 $0.00 $0.00 $0.00 $226.44

Less Paid by District (Noted with *) $0.00

Less Cash Advance $0.00

Less Spouse Reimbursement $0.00

Amount Due the Employee $226.44 I declare under penalty of perjury that the foregoing is true and correct and that the foregoing claimed expenses are reimbursable under the 1--,n-iti-a-l: --r---,< 79rn, '+:7-'-----+-

1n-it-ia-l:---iii'-r--'------1

district's policy.

~I I--/ --?tA- ~ 113112019

Employee/Director Signature Date Approved for p£yment by board action this 13th day of February, 2019.

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

30



Name: DeAna R. Verbeke Event Date(s): January 31, 2019 to

Event/Meeting Attended: Water Conservation Garden Authority Meeting

Location of Event:


The Water Conservation Garden, El Cajon, CA

Jennifer Pillsbury, ED, gave an overview of happenings at the Garden, new irrigatlon exhibit, classroom construction, events and asked everyone to give her names of contacts and meetings where she could reach out to prospective contributors. Cindy Miles assimilated a chronology of the Gardens history and presented it for all to fill in anything missing. Denise Vedder explained the remaining process for completion of the WCA agreement. Future standing meetings wiH be determined by an on line survey. Harold Bailey conducted a tour of the Garden following the meeting.


Per Diem 200.00 $200.00


Airfare $0.00

Lodging



$0.00

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 Paid by District {Noted with *) -SO 00



Amount Due the Employee $200.00 I declare under penalty of perjury that the foregoing is true and correct and that the foregoing claimed expenses are reimbursable under the ~=,.:.;;,'lffi,&:,..:::..=::.:..:::.:c::::.:.:..:..i-...'.-!::=:::.::..::m~~~~.:......l dm~7Cd~ ~ W1119 ~::'

- -- ent by board action this ...u..4--1-- Em ployee!Director Signature Date .......-l----'=-W!.....-1.1--i~· :i__, 2019.

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

31



Name: Daniel H. McMillan Event Date(s): February 4, 2019 to

EvenUMeeting Attended: Monthly Meeting with General Manager Carlos V. Lugo

Location of Event:



Discussed upcoming labor negotiations, method and timing of meetings. Discussed public input and timing of meetings for the Compensation Study. Reviewed past meetings and ongoing negotiations for the advanced water treatment facility.


Per Diem 200.00 $200.00


Airfare $0.00

Lodging $0.00



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





2/5/2019

$200.00

Employee/Director Signature Date Approved for payment by board action this 13th day of February, 2019.


32



Name: Joel A. Scalzitti Event Date( s ): February 4, 2019 to


Location of Event:


10039 Main Avenue, Lakeside, CA

w1lL


Per Diem 200.00 $200.00


Airfare $0.00

Lodging $0.00



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




Amount Due the Employee $200.00 I declare under penalty of perjurr. that the foregoing is true and correct and that the foregoing clai ed penses are reimbursable under the t-----,,~:-ft::7'-~---t-----tr"'a,-----''------i district's p icy. Initial: Initial:

Date:

Date


Approved for payment by board action this February,2019.

Sandra L. Janzen, Board Secretary f J Expense Claim Item: .J.l\._

33



MINUTES ENGINEERING AND OPERATIONS COMMITTEE MEETING

STANDING COMMITTEE Wednesday, January 9, 2019 - 4 p.m.

7811 University Avenue, La Mesa, CA 91942-0427

1. Chair Gracyk called the Engineering and Operations Committee meeting to order at 4:03 p.m. Chair Gracyk and Vice Chair Verbeke were present.

Staff present:

Others present:

Lugo, Miller, Tomasulo, Bryant, Olney, Annett, Garuba, Solano, Schipper, Ross, Malkin and Curtis.

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 reviewed the construction project status report indicating the estimated construction date column is a good reference point for upcoming projects and detailed the engineering project financial report for fiscal year 2018-19.

Director of Water Quality and System Operations Brian M. Olney provided a PowerPoint presentation regarding the Calavo Tank lnteragency Agreement, which will enhance communication in East County for Heartland Fire and Rescue.

Human Resources Manager Anne D. Solano provided a PowerPoint presentation regarding internship options, which included an overview and history of the San Diego regional water/wastewater internship program, cooperative work experience through Cuyamaca College and an overview and history of the college internship program at the district.

Director of Operations Kevin D. Miller detailed the fiscal year 2018-19 operations department 2nd quarter report and provided an update on operations department staffing. Facilities Manager Joseph J. Garuba reported on the administration office window film-tinting project including an anticipated energy savings for the district, detailed the administration office landscape project and provided a district fleet update.

Engineering Manager Timothy J. Ross provided a capacity fees update.

34

Engineering and Operations Committee Meeting Minutes -January 9, 2019 Page2

4. The next committee meeting is scheduled for April 10, 2019, at 4 p.m. and will include updates on the administration office landscape design, the district's fleet and operations department staffing.

5. Chair Gracyk adjourned the meeting at 5:44 p.m.

Mark Gracyk, Chair ATIEST:

Lorri S. Annett, Assistant Board Secretary

35



MINUTES SPECIAL MEETING OF THE BOARD OF DIRECTORS

Wednesday, January 16, 2019 - 5 p.m. 7811 University Avenue, La Mesa, CA 91942-0427

1. President McMillan called the special board meeting to order at 5 p.m. The roll call showed a quorum of the board present: Directors McMillan, Gracyk, Verbeke, Scalzitti and Hedberg.

Staff present:

Others present:

Lugo, Olney, Bryant, Tomasulo, Miller, Janzen, Schipper, Ross, Pearce, Doubrava, Pope, Lyford, Garuba, Uhrhammer and Annett. General Counsel Elizabeth W. Hull and Alison D. Alpert were also present.

Water Resources Consulting Principal Ken Weinberg and Customer Gordon Place were present.

2. Director Verbeke 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:

Verbeke Gracyk

4. President McMillan provided opportunity for members of the public to address the board on any item under the subject matter jurisdiction of the district. Secretary of the Board Sandra L. Janzen read a comment for the minutes at the request of Customer John L. Wood stating that the January 2, 2019, board meeting was conducted in a chaotic manner that was difficult to follow/understand. President McMillan also recognized Customer Gordon Place. Mr. Place requested the board consider health care benefit changes and basing salary increases on performance. General Manager Carlos V. Lugo reported a compensation study in underway with public workshops to be scheduled for review of the finalized report.

36

Special Board Meeting Minutes - January 16, 2019 Page2

PRESENTATION

5. The board received an update regarding the East County Advanced Water Purification Program from Water Resources Consulting Principal Ken Weinberg with Helix Water District's Director of Water Quality/System Operations Brian M. Olney and General Manager Carlos V. Lugo addressing questions regarding water supply reliability, potential cost allocation to set pricing, project risk allocations and potential next steps. Each director thanked Mr. Weinberg for his presentation. Vice President Gracyk and Director Hedberg highlighted the need for community outreach and education.

DISCUSSION

6. President McMillan reported attending the Newly Elected Leaders Orientation on January 10 and 11, 2019, at Point Loma Nazarene University, the Council of Water Utilities meeting on January 15, 2019 and the East County Economic Development Council on January 16, 2019.

a) President McMillan opened board discussion regarding dates and times for a new Helix Water District Parks, Land, Lakes and Garden standing committee to take place on the first Tuesday of each month at 9 a.m. at Lake Jennings. Secretary of the Board Sandra L. Janzen reported a resolution to set the meeting will be placed on the February 6, 2019, regular board meeting agenda for adoption followed by advertisement in a local newspaper. There were no public comments.

b) President McMillan opened discussion regarding the board's per diem compensation and reviewed procedures for adoption of an ordinance. Discussion ensued. Directors McMillan, Scalzitti and Hedberg directed staff to set a public hearing for February 6, 2019, at 5 p.m. to consider adopting an ordinance setting per diem compensation at $225 per day of service. Directors Verbeke and Gracyk reported they are not in support of a per diem compensation increase due to the servant nature of their responsibilities to their constituents. President McMillan recognized Customer Gordon Place. Mr. Place urged the board to take more time to consider the increase as he would like to meet with his neighbors regarding this agenda item. Mr. Place suggested hourly compensation. Directors McMillan, Scalzitti and Hedberg detailed the number of hours they work in preparation for meetings, training and addressing the concerns of their constituents.

c) Secretary of the Board Sandra L. Janzen reported the district received a customer compliment regarding the professional customer service received from Valve Maintenance Technicians Michael T. Pepin and Roberto A. Mineo.

37

Special Board Meeting Minutes-January 16, 2019 Page3

7. President McMillan, Vice President Gracyk, Directors Verbeke and Scalzitti provided written reports. In addition, Vice President Gracyk reported attending the Engineering and Operations Committee meeting on February 9, 2019, at 4 p.m. and detailed the administration office window tinting project, landscape design, internship program and requested the district work with customers affected by the government shutdown. Director Verbeke detailed upcoming events at the Water Conservation Garden and reported she will be attending the Friends of the Garden board meeting; Association of California Water Agencies Strategic Planning Workshop on January 24, 2019 and the Water Conservation Garden Joint Powers Authority meeting on January 31, 2019.

President McMillan and Director Scalzitti reported attending the Council of Water Utilities meeting on January 15, 2019, regarding water budgets and advanced metering infrastructure. Director Hedberg reported attending the Metropolitan Water District of Southern California January 8, 2019, board meeting and stated the new president was well received by the board and community leaders. Director Hedberg also reported she will attend the January 17, 2019, Women in Water event at Cuyamaca College.

CONSENT AGENDA

8. The motion to approve the consent agenda carried unanimously. There were no public comments.

Motion: Second:

Scalzitti Verbeke

a) Memorandum dated January 16, 2019, from the Secretary of the Board Sandra L. Janzen submitting expense and per diem claims was approved.

b) The board approved the following sets of minutes:

i. January 2, 2019, special closed session meeting ii. January 2, 2019, regular board meeting

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

i. List dated January 2, 2019 ii. List dated January 9, 2019

d) The board adopted the following resolutions:

i. Resolution 19-02 declaring construction complete and authorize filing a notice of completion for Public Storage project RMB18034

38


ii. Resolution 19-04 approving a minor modification to group life insurance benefits and amending the district's 2019 policies and procedures manual, Section 8.1-7(F)(1), Group life Insurance, accordingly

e) The board approved the following attendance considerations:

i. Women in Water 2019 January 17, 2019, 8 a.m. - 4:30 p.m. Cuyamaca College, El Cajon

ii. CalDesal Annual Conference February 6-8, 2019 Double Tree Golf Resort Palm Springs, Cathedral City

ACTION ITEMS

9. The board authorized General Manager Carlos V. Lugo to execute an agreement for professional engineering services between Helix Water District and Psomas for the design of the R.M. Levy Water Treatment Plant sewer improvements CIP19028, in the amount of $87,000 and appropriated funds in the amount of $140,000 from schedule 64, item 28 of the fiscal year 2018-19 capital budget. There were no public comments. The motion carried unanimously.

Motion: Second:

Verbeke Scalzitti

Engineering Manager Milica K. Schipper provided a PowerPoint slide with an overview of the existing sewer alignment and answered all questions regarding flow, function and design.

10. The board authorized staff to call for bids and set February 26, 2019, at 10 a.m. as the date and time of the bid opening for the small valve replacement project CIP19115; determined the project is exempt under the California Environmental Quality Act and approved the project. There were no public or board comments. The motion carried unanimously.

Motion: Second:

Gracyk Verbeke

11. The board adopted Resolution 19-03 declaring construction complete and authorized filing a notice of completion for pipeline project CIP19007. There were no public or board comments. The motion carried unanimously.

39

Special Board Meeting Minutes -January 16, 2019 Pages

Motion: Second:

Scalzitti Verbeke

REPORTS

12. There were no public or board comments regarding the month of December 2018 and quarterly reports.

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

DISCUSSION

13. General Manager Carlos V. Lugo detailed upcoming agenda items for the meetings scheduled on January 23, February 6, 13 and 20, 2019. Mr. Lugo reported that the February 27, 2019, Committee of the Board meeting will be cancelled due to the lack of a quorum and reminded the board of the Joint Ad Hoc Committee meeting at the treatment plant on January 31, 2019, at 10 a.m. Mr. Lugo reminder the board of the PowerPoint presentations from the San Diego County Water Authority Managers Meeting and the email regarding correspondence from SDCWA Assistant General Manager Dan Denham to U.S. Bureau of Reclamation Commissioner Brenda Burman and Metropolitan Water District of Southern California General Manager Jeff Kightlinger's response. Mr. Lugo also reported the internship program and landscape design referred to by Vice President Gracyk will be brought to the full board at a later date. There were no public comments.

14. General Counsel Elizabeth W. Hull provided a handout entitled New Year, New Laws Impacting Public Agencies in California - Part I. There were no public comments.

ADJOURNMENT

15. President McMillan adjourned open session at 7:34 p.m. for a brief break. President McMillan reconvened in closed session at 7:40 p.m.

40


CLOSED SESSION

A. CONFERENCE WITH LABOR NEGOTIATORS Pursuant to Government Code Section 54957.6 Agency Designated Representatives:

General Manager Carlos V. Lugo Director of Administrative Services Jennifer C. Bryant Human Resources Manager Anne D. Solano

Employee Organizations: Helix Water District Employees' Association Helix Water District Middle Management Employees' Association Unrepresented Employees

B. CONFERENCE WITH REAL PROPERTY NEGOTIATORS Pursuant to Government Code Section 54956.8 Property: Real Estate Related to Conveyance System, Capacity Rights and Operation of the Proposed East County Advanced Water Purification Program Agency Negotiator: Helix Water District Negotiating Parties: Padre Dam Municipal Water District Under Negotiation: Price and Terms for Proposed Conveyance of Property

RECONVENE

16. President McMillan adjourned closed session at 8:47 p.m. and reconvened open session. There was no reportable action. Closed Session Item B was continued to January 23, 2019, at 3:30 p.m.

ADJOURNMENT

17. President McMillan adjourned the meeting at 8:48 p.m.

Daniel H. McMillan, President

ATIEST:

Sandra L. Janzen, Secretary of the Board

41


MINUTES COMMITTEE OF THE BOARD

REGULAR MEETING OF THE BOARD OF DIRECTORS Wednesday, January 23, 2019 - 3 p.m.


1. President McMillan called the Committee of the Board meeting to order at 3:02 p.m. The roll call showed a quorum of the board present: Directors McMillan, Gracyk, Verbeke, Scalzitti and Hedberg.

Staff present: Lugo, Tomasulo, Olney, Miller, Bryant, Janzen, Lundy, Lunde, Garuba, Herrera, Uhrhammer, Curtis, Pope, Powell and Schipper. General Counsel Elizabeth W. Hull arrived at 3:11 p.m.

Others present: River Valley Equestrian Center/Lakeside Polo Club land leaseholders Darin and Nicole Bankhead were present.

2. Director Scalzitti led the Pledge of Allegiance. An invocation was not provided.

3. There were no additions or deletions to the agenda. President McMillan reported he has directed the general manager and secretary of the board to add the president's report, directors' report and general manager's report to all future Committee of the Board agendas. The motion to approve the agenda carried unanimously.

Motion: Second:

Hedberg Gracyk

PUBLIC COMMENTS

4. President McMillan 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 public comments. President McMillan provided an opportunity for the board and general manager to discuss pending items. Director Verbeke reported attending the January 22, 2019 Friends of the Water Conservation Garden board meeting. Director Hedberg reported the San Diego County Water Authority Administrative and Finance Committee will consider delegate requirements during the January 24, 2019 meeting.

42

Minutes of the Committee of the Board Meeting, January 23, 2019 Page2

DISCUSSION

5. The board received an update regarding the status of the strategic work plan midyear 2018-19 goals and objectives. President McMillan guided the board through each section. Discussion ensued. No changes were made to the work plan. An internship presentation and a report regarding earthen dam practices will be scheduled for a future meeting. The public affairs team was commended for an article in the American Water Works Association Journal and the latest billing envelope. There were no public comments.

6. The board received the capital improvement program midyear review. There were no public comments. Director of Engineering James A. Tomasulo provided a PowerPoint presentations and answered all questions regarding current and future capacity fees and the treatment plant sewer repair project.

7. The board received and discussed the El Monte Valley property review. Senior Right of Way Agent/Environmental Analyst Debbie Lundy provided a PowerPoint presentation and answered all questions regarding possible options to sell the El Monte land, surplus unleased land and sell or hold the land assets at this time. President McMillan reported the options would be vetted through a new proposed standing committee. President McMillan opened public comments. River Valley Equestrian Center/Lakeside Polo Club land leaseholders Darin and Nicole Bankhead spoke on behalf of honoring the leases or providing options for the Bankhead family to purchase five acres included with their facilities. General Counsel Elizabeth W. Hull reviewed the steps to surplus land and the first right of refusal. Director Scalzitti reported the proposed committee understands the Bankhead's concerns.

ADJOURNMENT


Daniel H. McMillan, President ATTEST:


43

A Helix WATER DISTRICT


MINUTES SPECIAL MEETING OF THE BOARD OF DIRECTORS

CLOSED SESSION Wednesday, January 23, 2019 - 3:30 p.m.


1. President McMillan called the special board meeting to order at 4:26 p.m. The roll call showed a quorum of the board present: Directors McMillan, Gracyk, Verbeke, Scalzitti and Hedberg.

Staff present:

Others present:

Lugo, Olney, Bryant, Berens and Janzen. General Counsel Elizabeth W. Hull was also present.

None.

2. President McMillan adjourned the meeting to closed session at 4:26 p.m.

CLOSED SESSION

A. CONFERENCE WITH REAL PROPERTY NEGOTIATORS Pursuant to Government Code Section 54956.8 Property: Real Estate Related to Conveyance System, Capacity Rights and Operation of the Proposed East County Advanced Water Purification Program Agency Negotiator: Helix Water District Negotiating Parties: Padre Dam Municipal Water District Under Negotiation: Price and Terms for Proposed Conveyance of Property

RECONVENE

3. President McMillan adjourned closed session and reconvened open session at 5:51 p.m. There was no reportable action. There were no public comments.

ADJOURNMENT




44


01/16/2019 11:07 jHelix Water District, CA Ip l marcela PAID CHECK RUN REPORT appdwarr

CHECK RUN:01182019 TO FISCAL 2019/06 07/01/2018 TO 06/30/2019

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

10075 ACWA/JPIA 01/14/19 1365 T 01/18/19 1047001 8401 Health Insurance 151,206.68 INVOICE: 0592288 01/14/19 1365 T 01/18/19 1045007 8401 Health Insurance 98,447.88 INVOICE: 0592288 01/14/19 1365 T 01/18/19 1047001 8403 Dental 12,999.33

INVOICE: 0592288 01/14/19 1365 T 01/18/19 1045007 8403 Dental 8,073.72 INVOICE: 0592288 01/14/19 1365 T 01/18/19 1047001 8405 Vision 2,821.12 INVOICE: 0592288 01/14/19 1365 T 01/18/19 1045007 8405 Vision 2,357.12 INVOICE: 0592288

VENDOR TOTALS 2,240,942.39 YTD INVOICED 2,516,848.24 YTD PAID 275,905.85

10399 ALIMAK HEK, INC. 01/14/19 201581 P 01/18/19 1016007 6200 Repairs & Maintenance 719.00

INVOICE: 18855

VENDOR TOTALS 719.00 YTD INVOICED 1,438.00 YTD PAID 719.00

11216 ALL STATE PROPANE 01/15/19 192334 201582 P 01/18/19 1018003 6303 Propane 299.27

INVOICE: 291278

VENDOR TOTALS .00 YTD INVOICED 299.27 YTD PAID 299.27

11158 ALLIED REFRIGERATION, INC. 01/11/19 192239 201583 P 01/18/19 1021001 6200 Repairs & Maintenance 236.33

INVOICE: 424133

VENDOR TOTALS 232.74 YTD INVOICED 469.07 YTD PAID 236.33

10278 ALSCO 01/15/19 190195 201584 P 01/18/19 1011001 6400 Contracts 496. 65

INVOICE: LSAN1630547

VEJ\TDOR TOTALS 6,035.01 YTD INVOICED 6,531.66 YTD PAID 496. 65

11251 AMAZON CAPITAL SERVICES, INC 01/14/19 192233 1366 T 01/18/19 1018003 7000 Other Expenditures 25.83

INVOICE: 11GH-Q7XD-KJP7 01/14/19 192233 1366 T 01/18/19 1018003 7000 Other Expenditures 28.50

INVOICE: 1PLL-LGJQ-YRF7

VENDOR TOTALS 7,373.82 YTD INVOICED 7,715.15 YTD PAID 54.33

10833 ARENSON OFFICE FURNITURE 01/15/19 191956 1367 T 01/18/19 1021003 6009 Office Supplies 400.85

I:NVOICE: 44612

45

Helix WATEl! DISIBICT

01/16/2019 11:07 /Helix Water District, CA Ip 2 marcela PAID CHECK RUN REPORT appdwarr



VENDOR TOTALS 401.78 YTD INVOICED 802.63 YTD PAID 400.85 10737 BIOTECHNICAL SERVICES INC.

01/14/19 191767 201585 P 01/18/19 1011007 6200 Repairs & Maintenance 190.00 INVOICE: 0034-005979

VENDOR TOTALS .00 YTD INVOICED 190.00 YTD PAID 190.00 10686 BOOT BARN INC

01/14/19 190073 201586 P 01/18/19 1027001 6100 Tools & Equipment 130.53 INVOICE: IVC0162855 01/14/19 190073 201586 P 01/18/19 1027001 6100 Tools & Equipment 140. 00 INVOICE: IVC0162853 01/14/19 190073 201586 P 01/18/19 1027001 6100 Tools & Equipment 140.00 INVOICE: IVC0162856

VENDOR TOTALS 2,191.47 YTD INVOICED 2,602.00 YTD PAID 410.53 10773 JENNIFER C BRYANT

01/15/19 192344 1368 T 01/18/19 1042001 6508 Meetings & Conferences 33.38 INVOICE: 5999 01/15/19 192345 1368 T 01/18/19 1042001 6510 Meals & Refreshments 99.63 INVOICE: 6000

VENDOR TOTALS 655.13 YTD INVOICED 788 .14 YTD PAID 133. 01 10649 CALL-EM-ALL, LLC

01/15/19 190363 1369 T 01/18/19 1025005 7000 Other Expenditures 23.70 INVOICE: 29474

VENDOR TOTALS 279.30 YTD INVOICED 303.00 YTD PAID 23.70 10167 CALOLYMPIC GLOVE&SAFETY CO INC

01/11/19 191688 1370 T 01/18/19 1021003 6200 Repairs & Maintenance 43.18 INVOICE: 374138A

VENDOR TOTALS 3,952.58 YTD INVOICED 4,195.88 YTD PAID 43.18 10414 CDW GOVERNMENT, INC.

01/14/19 192259 1371 T 01/18/19 1014001 6200 Repairs & Maintenance 312.50 INVOICE: QPJ9116 01/14/19 192259 1371 T 01/18/19 1014001 6200 Repairs & Maintenance 377.63 INVOICE: QPK1234 01/14/19 192259 1371 T 01/18/19 1014001 6200 Repairs & Maintenance 68.75 INVOICE: QPS8807

VENDOR TOTALS 11,113.66 YTD INVOICED 11,872.54 YTD PAID 758.88 11095 TOTAL PRODUCTIVE STAFFING

01/14/19 192293 1372 T 01/18/19 1042003 6476 Temporary Staffing 840.00

46

Helix WAiER DISTRICT

01/16/2019 11:07 !Helix Water District, CA Ip 3 marcela PAID CHECK RUN REPORT appdwarr CHECK RUN:01182019 TO FISCAL 2019/06 07/01/2018 TO 06/30/2019

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

INVOICE: 2025809 01/14/19 192354 1372 T 01/18/19 1042003 6476 Temporary Staffing 1,120.00 INVOICE: 2026051 01/15/19 192346 1372 T 01/18/1910 9615 CIP Office Equipment Exp 560.00 INVOICE: 2026052

VENDOR TOTALS 42,728.00 YTD INVOICED 45,248.00 YTD PAID 2,520.00

10520 COMLINK LASERCARE, INC. 01/11/19 192318 1373 T 01/18/19 1031001 6009 Office Supplies 52.74 INVOICE: 68711 01/14/19 192318 1373 T 01/18/19 1048001 6009 Office Supplies 437.60 INVOICE: 44819


11128 COMMONWEALTH LAND TITLE CO 01/15/19 192253 201587 P 01/18/19 1031001 7700 Right of Way 815.00 INVOICE: 00014107


11132 CORODATA MEDIA STORAGE INC 01/14/19 201588 P 01/18/19 1048001 6113 Software 165.74 INVOICE: DS1286756

VENDOR TOTALS 996.26 YTD INVOICED 1,162.00 YTD PAID 165.74

11097 CORRADO INDUSTRIAL 01/15/19 191800 201589 P 01/18/19 1021009 6200 Repairs & Maintenance 32.04 INVOICE: 6718


10037 COUNTY MOTOR PARTS 01/14/19 190020 201590 P 01/18/19 1023005 6200 Repairs & Maintenance 50 .42

INVOICE: 429065 01/14/19 190020 201590 P 01/18/19 1023001 6200 Repairs & Maintenance 13 .41 INVOICE: 429289 01/14/19 190020 201590 P 01/18/19 1023005 6200 Repairs & Maintenance 54.11

INVOICE: 428548


10018 COUNTY OF SAN DIEGO 01/14/19 192359 201592 P 01/18/19 1041001 6508 Meetings & Conferences 95.00 INVOICE: MDS-18-7125 01/15/19 192304 201591 P 01/18/19 1011001 7852 Regulatory/Permitting Fee 713. 00

INVOICE: 07523-1989-RI-2018 01/15/19 192304 201591 P 01/18/19 1016003 6200 Repairs & Maintenance 370.00

INVOICE: 07523-1989-RI-2018

47

Helix WATER OlSTRICT

01/16/2019 11:07 jRelix Water District, CA Ip 4 marcela PAID CHECK RUN REPORT appdwarr CHECK RUN:01182019 TO FISCAL 2019/06 07/01/2018 TO 06/30/2019



10916 D&H WATER SYSTEMS 01/14/19 192285 201593 P 01/18/19 1011001 6200 Repairs & Maintenance 175.77 INVOICE: I 2019-0028 01/14/19 192285 201593 P 01/18/19 1011001 7861 Freight 20.00 INVOICE: I 2019-0028


10587 SUSEN DOUBRAVA 01/15/19 192350 1374 T 01/18/19 1027001 7000 Other Expenditures 50.00 INVOICE: 6033


11182 DUBOIS CHEMICALS 01/08/19 1375 T 01/18/19 1011001 5307 Fluoride 9,454.16 INVOICE: IN-1732638 01/0B/19 1375 T 01/1B/19 1011001 5307 Fluoride -680.00 INVOICE: CM-1031996CR 01/08/19 1375 T 01/18/19 1011001 5307 Fluoride 9,881.26 INVOICE: IN-174B967 01/08/19 1375 T 01/18/19 1011001 5307 Fluoride -710.72

INVOICE: CM-1031995CR


11115 ECO SERVICES OPERATIONS CORP 01/14/19 1376 T 01/18/19 1011001 5301 Alum 3,051.97

INVOICE: 95080554 01/14/19 1376 T 01/1B/19 1011001 5301 Alum 3,017.58

INVOICE: 95080647 01/15/19 1376 T 01/18/19 1011001 5301 Alum 3,023.03

INVOICE: 95080713


10029 EDCO DISPOSAL CORP 01/15/19 190047 201594 P 01/18/19 1011001 6400 Contracts 198.88

INVOICE: 6039


10767 EL CAJON FORD 01/14/19 192281 1377 T 01/18/19 1023005 6200 Repairs & Maintenance 194.74

INVOICE: 781270 01/14/19 192280 1377 T 01/18/19 1023005 6200 Repairs & Maintenance 223. 77

INVOICE: C56822

48





10315 ENVIROMATRIX ANALYTICAL, INC 01/16/19 191935 201595 P 01/18/19 1027005 6475 Consulting Services 15.00 INVOICE: 8120774 01/16/19 191935 201595 P 01/18/19 1027005 6475 Consulting Services 140.00 INVOICE: 8120680


10177 FERGUSON ENTERPRISES INC #1083 01/14/19 192357 201596 P 01/18/19 1025015 6200 Repairs & Maintenance 57.29 INVOICE: 0660479 01/15/19 192079 201596 P 01/18/19 1025011 6200 Repairs & Maintenance 663.03 INVOICE: 0659496 01/15/19 192308 201596 P 01/18/19 1016009 6200 Repairs & Maintenance 46.68 INVOICE: 0660999


10730 GLC-(CA) HELIX, LLC 01/15/19 190030 1378 T 01/18/19 1021003 6304 Gas & Electric 4,674.27 INVOICE: 600071


10046 GRAINGER 01/11/19 192331 201597 P 01/18/19 1018003 6200 Repairs & Maintenance 126.36 INVOICE: 809838659 01/14/19 192347 201597 P 01/18/19 1021009 6100 Tools & Equipment 211. 51 INVOICE: 9048901244 01/14/19 192347 201597 P 01/18/19 1025009 6200 Repairs & Maintenance 186.11 INVOICE: 9048901244 01/14/19 192274 201597 P 01/18/19 1011001 6200 Repairs & Maintenance 18.26 INVOICE: 9049183008 01/14/19 192275 201597 P 01/18/19 1021003 6200 Repairs & Maintenance 98.46

INVOICE: 9047024824 01/14/19 192335 201597 P 01/18/19 1011001 6200 Repairs & Maintenance 80.04

INVOICE: 9050663120


10719 GREENBRIER LAWN&TREE EXPERT CO 01/14/19 192290 1379 T 01/18/19 1021007 6401 Landscaping Services 212.25

It.TVOICE: 18-12119 01/14/19 192290 1379 T 01/18/19 1021005 6401 Landscaping Services 34.17

INVOICE: 18-12122 01/14/19 192290 1379 T 01/18/19 1021001 6401 Landscaping Services 40. 04

It.TVOICE: 18-12121

49

Helix . WATER DISTRICT

01/16/2019 11:07 !Helix Water District, CA Ip 6 marcela PAID CHECK RUN REPORT appdwarr




11058 HAPPY INVESTMENTS, LP 01/14/19 192287 1380 T 01/18/19 1023005 6200 Repairs & Maintenance 47.97

INVOICE: 3148


10110 HAWTHORNE 01/14/19 192276 1381 T 01/18/19 1023001 6200 Repairs & Maintenance 354.04

INVOICE: PS020042674 01/14/19 192276 1381 T 01/18/19 1023001 6200 Repairs & Maintenance 571. 72

INVOICE: PS020042673


11062 HOOKUP BAITS, INC 01/11/19 192330 1382 T 01/18/19 1018001 6010 Resale Supplies 626.42

INVOICE: 277 01/11/19 192330 1382 T 01/18/19 1018001 6010 Resale Supplies 543.32

INVOICE: 258


10670 HUDSON SAFE-T-LITE RENTALS 01/14/19 192291 1383 T 01/18/1910 9610 CIP Distribution Exp 480.00

INVOICE: 00058652 01/14/19 191268 1383 T 01/18/19 1021009 6100 Tools & Equipment 460.06

INVOICE: 00056831 01/14/19 192292 1383 T 01/18/1910 9701 WIP Private Non-Capitaliz 415.13

INVOICE: 00058587 01/14/19 192292 1383 T 01/18/1910 9703 WIP Private Capitalized 748.75

INVOICE: 00058588 01/14/19 192292 1383 T 01/18/1910 9702 WIP Repair Non-Capitalize 599.00

INVOICE: 00058391 01/14/19 192292 1383 T 01/18/19 1025015 6404 Flagging 628.95





INVOICE: 00058709 01/14/19 192292 1383 T 01/18/1910 9703 WIP Private Capitalized 239.60

INVOICE: 00058709 01/14/19 192292 1383 T 01/18/1910 9610 CIP Distribution Exp 778. 70


50

Helix WAil:R DISTRICT

0l/16/2019 il:07 \Helix Water District, CA Ip 7 marcela PAID CHECK RUN REPORT appdwarr



INVOICE: 00058739 01/14/19 192292 1383 T 01/18/19 1025005 6404 Flagging 838.60 INVOICE: 00058707 01/14/19 192292 1383 T 01/18/1910 9610 CIP Distribution Exp 476.63 INVOICE: 00068740 01/14/19 192292 1383 T 01/18/1910 9701 WIP Private Non-Capitaliz 415 .13 INVOICE: 00058645 01/14/19 192292 1383 T 01/18/19 1025005 6404 Flagging 1,013.70 INVOICE: 00058641 01/14/19 192292 1383 T 01/18/19 1025015 6404 Flagging 1,154.00 INVOICE: 00058644 01/14/19 192292 1383 T 01/18/1910 9610 CIP Distribution Exp 599.00 INVOICE: 00058438 01/14/19 192292 1383 T 01/18/1910 9610 CIP Distribution Exp 658.90

INVOICE: 00058691 01/14/19 192292 1383 T 01/18/1910 9703 WIP Private Capitalized 808.65 INVOICE: 00058614 01/14/19 192292 1383 T 01/18/1910 9610 CIP Distribution Exp 492.00



INVOICE: 00058615 01/14/19 192292 1383 T 01/18/19 1025005 6404 Flagging 169 .13



INVOICE: 00058762 01/14/19 192292 1383 T 01/18/1910 9702 WIP Repair Non-Capitalize 961. 00



INVOICE: 00058410 01/15/19 192292 1383 T 01/18/1910 9610 CIP Distribution Exp 898.50




INVOICE: 00058447 01/15/19 192292 1383 T 01/18/1910 9703 WIP Private Capitalized 1,043.40

IN-VOICE: 00058689 01/15/19 192292 1383 T 01/18/1910 9702 WIP Repair Non-Capitalize 526.63



INVOICE: 00058526

51


01/16/2019 11:07 I Helix Water District, CA Ip 8 marcela PAID CHECK RUN REPORT appdwarr CHECK RUN:01182019 TO FISCAL 2019/06 07/01/2018 TO 06/30/2019


01/15/19 192292 1383 T 01/18/1910 9610 CIP Distribution Exp 539.10 INVOICE: 00058527

VENDOR TOTALS 198,668.74 YTD INVOICED 221,413.5.2 YTD PAID 21,608.15 10679 INFOSEND, INC

01/15/19 1384 T 01/18/19 1044001 6606 Postage 10,011.02 INVOICE: 146859 01/15/19 1384 T 01/18/19 1044001 6009 Office Supplies 3,869.93 INVOICE: 146858

VENDOR TOTALS 101,944.82 YTD INVOICED 115,825.77 YTD PAID 13,880.95 10956 INGENIUM

01/14/19 192364 201598 P 01/18/19 1027005 6405 Material Hauling/Disposal 2,138.22 INVOICE: 69336

VENDOR TOTALS 746.38 YTD INVOICED 3,148.98 YTD PAID 2,138.22 10533 J&M BAIT DISTRIBUTORS

01/15/19 192327 1385 T 01/18/19 1018001 6010 Resale supplies 425.04 INVOICE: JM-16475


11327 JACOBS ENGINEERING GROUP INC. 11/13/18 191614 201599 P 01/18/19 1027001 6501 Training and Staff Develo 5,040.00 INVOICE: 4027


10017 JCI JONES CHEMICALS INC 01/14/19 1386 T 01/18/19 1011001 5303 Chlorine 6,041.70 INVOICE: 779274


10949 KARAH N KINGSBURY 01/15/19 192302 201600 P 01/18/19 1045005 6504 Education Reimbursement 2,746.00 INVOICE: 6019


10244 LA MESA FLORIST 01/15/19 192339 201601 P 01/18/19 1045003 7000 Other Expenditures 67.37 INVOICE: 86230

VENDOR TOTALS 145.62 YTD INVOICED 280. 96 YTD PAID 67.37

11053 LLOYD PEST CONTROL 01/15/19 201602 P 01/18/19 1021005 6402 Rodent & Pest Control 73.00

52

Helix WATER DlSTRtCT

01/16/2019 11:07 \Helix Water District, CA Ip 9 marcela PAID CHECK RUN REPORT appdwarr CHECK RUN:01182019 TO FISCAL 2019/06 07/01/2018 TO 06/30/2019


INVOICE: 6113387 01/15/19 201602 P 01/18/19 1021001 6402 Rodent & Pest Control 73.00 INVOICE: 6113386 01/15/19 201602 P 01/18/19 1021003 6402 Rodent & Pest Control 66.00 INVOICE: 6113385


10886 MALLORY SAFETY & SUPPLY LLC 01/14/19 192101 1387 T 01/18/19 1021000 6007 Custodial Supplies 309.01 INVOICE: 4577304 01/14/19 192185 1387 T 01/18/19 1027001 6200 Repairs & Maintenance 137. 92 INVOICE: 4575540

VENDOR TOTALS 913.77 YTD INVOICED 1,360.70 YTD PAID 446.93 10764 MARCK MOTORS BODY SHOP

01/11/19 192279 201603 P 01/18/19 1023005 6200 Repairs & Maintenance 390.39 INVOICE: 29729 01/11/19 192278 201603 P 01/18/19 1023005 6200 Repairs & Maintenance 868.81 INVOICE: 29714


10704 MARK R.TURVEY EQUIPMENT 01/14/19 190029 201604 P 01/18/1910 1501 Inventory 160.50 INVOICE: 81768 01/14/19 190029 201604 P 01/18/1910 1501 Inventory 165.56 INVOICE: 81769 01/14/19 190029 201604 P 01/18/1910 1501 Inventory 164.28 INVOICE: 81771


10592 MCLEOD TRUCKING 01/14/19 201605 P 01/18/19 1025005 6405 Material Hauling/Disposal 380.00 INVOICE: 26322 01/14/19 201605 P 01/18/19 1025005 6405 Material Hauling/Disposal 950.00 INVOICE: 26255 01/14/19 201605 P 01/18/19 1025005 6405 Material Hauling/Disposal 850.00

INVOICE: 26256 01/14/19 201605 P 01/18/19 1025005 6405 Material Hauling/Disposal 900.00 INVOICE: 26326 01/14/19 201605 P 01/18/19 1025005 6405 Material Hauling/Disposal 900.00 INVOICE: 26327 01/14/19 201605 P 01/18/19 1025005 6405 Material Hauling/Disposal 875.00 INVOICE: 26328 01/14/19 201605 P 01/18/19 1025005 6405 Material Hauling/Disposal 925.00 INVOICE: 26331 01/14/19 201605 P 01/18/19 1025005 6405 Material Hauling/Disposal 750.00 INVOICE: 26266

53

Helix WATER OISTRICT



0l/14/19 201605 P 0l/18/19 1025005 6405 Material Hauling/Disposal 750.00 INVOICE: 26333 0l/14/19 190623 201605 P 01/18/19 1025005 6405 Material Hauling/Disposal 750.00 INVOICE: 26326A 01/14/19 190623 201605 P 0l/18/19 1025005 6405 Material Hauling/Disposal 750.00 INVOICE: 26327A 0l/14/19 190623 201605 P 01/18/19 1025005 6405 Material Hauling/Disposal 600.00 INVOICE: 26328A 0l/14/19 190623 201605 P 0l/18/19 1025005 6405 Material Hauling/Disposal 750.00 INVOICE: 2633lA 0l/14/19 190623 201605 P 0l/18/19 1025005 6405 Material Hauling/Disposal 600.00 INVOICE: 26333A 0l/14/19 190623 201605 P 0l/18/19 1025005 6405 Material Hauling/Disposal 600.00 INVOICE: 26266A 01/14/19 201605 P 01/18/19 1025005 6405 Material Hauling/Disposal 360.00 INVOICE: 1364 01/14/19 201605 P 01/18/19 1025005 6405 Material Hauling/Disposal 365.00 INVOICE: 1365


10045 MCMASTER-CARR SUPPLY CO 01/04/19 1388 T 0l/18/19 1011003 6200 Repairs & Maintenance -669.90 INVOICE: 82624509CR 0l/04/19 1388 T 0l/18/19 1011003 7861 Freight -10.67 INVOICE: 82624509CR 01/04/19 1388 T 01/18/19 1011003 6200 Repairs & Maintenance 669.90 INVOICE: 82469058 01/14/19 192273 1388 T 01/18/19 1011001 6200 Repairs & Maintenance 113.33 INVOICE: 82908019 01/14/19 192273 1388 T 01/18/19 1011001 7861 Freight 8.06 INVOICE: 82908019


10231 MISSION JANITORIAL & 01/14/19 192326 1389 T 01/18/19 1018001 6000 Parts and Supplies 454. 96

INVOICE: 632970-00


10607 MIGUEL PILAR 01/15/19 192299 1390 T 01/18/19 1045005 6504 Education Reimbursement 162.00 INVOICE: 6020


10001 DIXIELINE PROBUILD 01/15/19 192341 201606 P 01/18/19 1018001 6200 Repairs & Maintenance 12 .l3 INVOICE: 04223920

54


01/16/2019 11:07 1He1ix Water District, CA Ip 11 marce1a PAID CHECK RUN REPORT appdwarr CHECK RUN:01182019 TO FISCAL 2019/06 07/01/2018 TO 06/30/2019



10869 RDO EQUIPMENT COMPANY 01/15/19 192365 201607 P 01/18/1910 9701 WIP Private Non-Capitaliz 310.10 INVOICE: R24420 01/15/19 192369 201607 P 01/18/1910 9610 CIP Distribution Exp 183.65 INVOICE: R24422 01/15/19 192369 201607 P 01/18/1910 9610 CIP Distribution Exp 734.55 INVOICE: R24422 01/15/19 192369 201607 P 01/18/1910 9610 CIP Distribution Exp 183.65 INVOICE: R24422 01/15/19 192369 201607 P 01/18/1910 9701 WIP Private Non-Capitaliz 550.95 INVOICE: R24422 01/15/19 192369 201607 P 01/18/1910 9703 WIP Private Capitalized 550.95 INVOICE: R24422 01/15/19 192369 201607 P 01/18/1910 9701 WIP Private Non-Capitaliz 367.30 INVOICE: R24422 01/15/19 192369 201607 P 01/18/1910 9703 WIP Private Capitalized 367.30 INVOICE: R24422 01/15/19 192369 201607 P 01/18/1910 9701 WIP Private Non-Capitaliz 183.65 INVOICE: R24422


11274 REWARD STRATEGY INC 01/15/19 192295 201608 P 01/18/19 1045001 6475 Consulting Services 8,760.00 INVOICE: 5979


10795 SAFELITE AUTO GLASS 01/14/19 192282 201609 P 01/18/19 1023005 6200 Repairs & Maintenance 271.89

INVOICE: 06150-257408

VENDOR TOTALS 59.95 YTD INVOICED 331.84 YTD PAID 271. 89

10015 SA..~ DIEGO COUNTY WATER AUTHORITY 01/11/19 1391 T 01/18/1910 2604 CWA Capacity Fees 72,312.00

INVOICE: 4Q/2018


11307 SC COMMERCIAL, LLC 01/14/19 192321 1392 T 01/18/19 1023005 6302 Unleaded 98.07

INVOICE: CL06134


10265 STATE OF CALIFORNIA 01/15/19 192214 201610 P 01/18/19 1045001 6507 Required Employee Testing 64.00

55

Helix • WATER DISTRICT

01/16/2019 11:07 marcela !

Helix Water District, CA PAID CHECK RUN REPORT

CHECK RUN:01182019

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

Ip 12 appdwarr

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

GL ACCOUNT DESCRIPTION

INVOICE: 348311

VENDOR TOTALS

10571 STERLING INFOSYSTEMS INC. 01/15/19

INVOICE: 7648165

VENDOR TOTALS

1,221.00 YTD INVOICED

192340 201611 P 01/18/19 1045001 6506


1,285.00 YTD PAID 64.00

Recruitment 146.55

1,266.29 YTD PAID 146.55

10284 STATE WTR RESOURCES CTRL BOARD 01/15/19 192310 201612 P 01/18/19 1011001 7852 Regulatory/Permitting Fee

INVOICE: LW-1020908

VENDOR TOTALS 2,268.00 YTD INVOICED 98,105.35 YTD PAID

10555 TC WELDING & ENGINEERING INC 01/15/19 192378 1393 T 01/18/1910 9701 WIP Private Non-Capitaliz

INVOICE: 109335 01/15/19 192379 1393 T 0l/18/19 1016009 6400 Contracts

INVOICE: 109357

VENDOR TOTALS .00 YTD INVOICED 1,651.00 YTD PAID

10364 JAMES TOMASULO 01/15/19 192298 1394 T 01/18/19 1045005 6505 License & Certificate Rei

INVOICE: 6021

VENDOR TOTALS 873.96 YTD INVOICED 978. 96 YTD PAID

10262 TREBOR SHORING RENTALS 0l/15/19 192303 201613 P 0l/18/19 10 9701 WIP Private Non-Capitaliz

INVOICE: 175184D-3


11117 TYLER TECHNOLGIES, INC. 0l/15/19 201614 P 0l/18/19 10 9615 CIP Office Equipment Exp

INVOICE: 045-247807 01/15/19 201614 P 01/18/1910 9615 CIP Office Equipment Exp

INVOICE: 045-247470


10397 UNION BANK -0180/L.ANNETT 01/08/19 191804 201615 P 01/18/19 1042001 6502 Memberships and Dues

INVOICE: 5750 0l/08/19 191803 201615 P 01/18/19 1042001 6502 Memberships and Dues

INVOICE: 5752 0l/08/19 191859 201615 P 01/18/19 1021001 6100 Tools & Equipment

INVOICE: 5753

95,837.35

95,837.35

508.00

1,143.00

1,651.00

105.00

105.00

1,386.00

1,386.00

1,581.12

3,778.56

5,359.68

295.00

260.00

193.86

56

Helix WATER DlSTR!CT

01/16/2019 11:07 !Helix Water District, CA lp 13 marcela PAID CHECK RUN REPORT appdwarr CHECK RUN:01182019 TO FISCAL 2019/06 07/01/2018 TO 06/30/2019

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

0l/08/19 191803 201615 P 01/18/19 1042001 6502 Memberships and Dues 245.00 INVOICE: 478781 01/08/19 192012 201615 P 01/18/19 1031001 6475 Consulting Services 19.95 INVOICE: 5755 01/08/19 192012 201615 P 01/18/19 1031001 6475 Consulting Services 9.05 INVOICE: 5756 01/08/19 192011 201615 P 01/18/19 1042001 6502 Memberships and Dues 260.00 INVOICE: 5757 01/08/19 191791 201615 P 01/18/19 1042001 6502 Memberships and Dues 295.00 INVOICE: 5758 01/08/19 191976 201615 P 01/18/19 1042005 6600 Promotion & Outreach 8.13 INVOICE: 5759 01/08/19 191976 201615 P 01/18/19 1042005 7861 Freight 4.33 INVOICE: 5759 01/08/19 192261 201615 P 01/18/19 1041001 6508 Meetings & Conferences 188.26 INVOICE: 5760 01/08/19 191682 201615 P 01/18/19 1042005 6000 Parts and Supplies 31. 60 INVOICE: 5761 01/08/19 191682 201615 P 01/18/19 1042005 6000 Parts and Supplies 68.99 INVOICE: 5761 01/08/19 191682 201615 P 0l/l8/l9 1042005 7861 Freight 3.50 INVOICE: 5761 01/08/19 192073 201615 P 01/18/19 1042005 6603 Subscriptions 99.00 INVOICE: 5762 01/08/19 192061 201615 P 01/18/19 1042005 6603 Subscriptions 27.00 INVOICE: 5763 01/08/19 192271 201615 P 01/18/19 1042005 6600 Promotion & Outreach 49.00 INVOICE: 5764 01/11/19 201615 P 01/18/19 1041001 6508 Meetings & Conferences -146 .26 INVOICE: 5819CR 01/11/19 201615 P 01/18/19 1041001 6508 Meetings & Conferences -45.00 INVOICE: 5820CR


10921 UNION BANK -2375/C.COVARRUBIAS 01/11/19 191825 201616 P 01/18/19 1021001 6009 Office Supplies 36.87 INVOICE: 5823 01/11/19 191922 201616 P 01/18/19 1021001 6000 Parts and Supplies 245.33 INVOICE: 5824 01/11/19 191902 201616 P 01/18/19 1041001 6510 Meals & Refreshments 14.48 INVOICE: 5826 01/11/19 191902 201616 P 01/18/19 1041001 6009 Office Supplies 29.28 INVOICE: 5825 01/11/19 191966 201616 P 01/18/19 1042001 6510 Meals & Refreshments 11. 54 INVOICE: 5828 01/11/19 191966 201616 P 01/18/19 1042001 6510 Meals & Refreshments 12.00 INVOICE: 5830 01/11/19 191966 201616 P 01/18/19 1042001 6510 Meals & Refreshments 37.47 INVOICE: 5831 01/11/19 191966 201616 P 01/18/19 1042001 6510 Meals & Refreshments 91. 80

57


01/16/2019 11:07 I Helix Water District, CA Ip 14 marcela PAID CHECK RUN REPORT appdwarr



INVOICE: 5832 01/11/19 192037 201616 P 01/18/19 1042001 6510 Meals & Refreshments 50.85 INVOICE: 5834 01/11/19 192019 201616 P 01/18/19 1042001 6510 Meals & Refreshments 40.10 INVOICE: 5835 01/11/19 192064 201616 P 01/18/19 1042001 6510 Meals & Refreshments 141. 75 INVOICE: 5836 01/11/19 192120 201616 P 01/18/19 1045003 6503 Employee Recognition 48.71 INVOICE: 5837


10748 UNION BANK -5437/D.EMERY 01/15/19 192099 201617 P 01/18/19 1021003 6400 Contracts 21. 00 INVOICE: 5980 01/15/19 192063 201617 P 01/18/19 1021001 6009 Office Supplies 89.99 INVOICE: 5981 01/15/19 201617 P 01/18/19 1042001 7851 Bank Fees 29.49 INVOICE: 5982


10411 UNION BANK -4898/A.ENDOZO 01/15/19 201618 P 01/18/19 1042001 7851 Bank Fees 6.61

INVOICE: 5983


10899 UNION BANK -3362/K.HALEY 01/11/19 191758 201619 P 01/18/19 1018001 7000 Other Expenditures 15.00

INVOICE: 5802 01/11/19 191758 201619 P 01/18/19 1018003 7000 Other Expenditures 15.00

INVOICE: 5802 01/11/19 191824 201619 P 01/18/19 1018001 7000 Other Expenditures 31. 94

INVOICE: 5803 01/11/19 192300 201619 P 01/18/19 1018001 6000 Parts and Supplies 1,320.35

INVOICE: 5804 01/11/19 192301 201619 P 01/18/19 1018001 6000 Parts and Supplies 15.50



INVOICE: 5807 01/11/19 191909 201619 P 01/18/19 1018003 7000 Other Expenditures 40 .38

INVOICE: 5808 01/11/19 191909 201619 P 01/18/19 1018001 6010 Resale Supplies 233.98


INVOICE: 5809 0l/11/19 191947 201619 P 01/18/19 1018003 6200 Repairs & Maintenance 101.30

INVOICE: 5810

58


01/16/2019 11:07 \Helix Water District, CA Ip 1s marcela PAID CHECK RUN REPORT appdwarr


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

01/11/19 192265 201619 P 01/18/19 1018001 6600 Promotion & Outreach 51.59 INVOICE: 5811

01/11/19 192018 201619 P 01/18/19 1018001 6010 Resale Supplies 38.86 INVOICE: 5812 01/11/19 192018 201619 P 01/18/19 1018003 7000 Other Expenditures 9.03

INVOICE: 5812 01/11/19 192090 201619 P 01/18/19 1018001 7852 Regulatory/Permitting Fee 62.83 INVOICE: 5813 01/11/19 192119 201619 P 01/18/19 1018001 6010 Resale Supplies 125.07 INVOICE: 5814 01/11/19 192119 201619 P 01/18/19 1018003 7000 Other Expenditures 6.99 INVOICE: 5814 01/11/19 192267 201619 P 01/18/19 1018001 6600 Promotion & Outreach 75.00

INVOICE: 5815 01/11/19 201619 P 01/18/19 1018003 6200 Repairs & Maintenance -29.58 INVOICE: 5816CR


10276 UNIVAR USA INC Ol/15/19 1395 T 01/18/19 1011001 5304 Caustic Soda 5,202.92

INVOICE: SD796334 01/15/19 1395 T 01/18/19 1011001 5304 Caustic Soda 5,207.34

INVOICE: SD796341 01/15/19 1395 T 01/18/19 1011001 5304 Caustic Soda 5,209.56

INVOICE: SD796304


10421 US HEALTHWORKS MEDICAL GRP PC 01/14/19 192349 201620 P 01/18/19 1045001 6506 Recruitment 90.00

INVOICE: 3454069-CA


10115 USC FOUNDATION 01/15/19 192296 201621 P 01/18/19 1042001 6502 Memberships and Dues 1,000.00

INVOICE: 16128

VEJ:IDOR TOTALS .00 YTD INVOICED 1,000.00 YTD PAID 1,000.00

10357 VILLAGE AWARDS & ENGRAVING 01/15/19 192309 201622 P 01/18/19 1045003 6503 Employee Recognition 123.04

INVOICE: 28824


10342 WATER CONSRVTN GRDN AUTHORITY 01/15/19 192337 201623 P 01/18/19 1042005 6601 School Programs 760.00

INVOICE: 3116-1812 01/16/19 201623 P 01/18/19 1042005 6416 Water Conservation Garden 24,000.00

59

~tL~H~ 01/16/2019 11:07 !Helix Water District, CA Ip 16 marcela PAID CHECK RUN REPORT appdwarr



INVOICE: 3-HWD20181203


10093 WESTERN HOSE & GASKET 01/14/19 192213 1396 T 01/18/19 1025005 6200 Repairs & Maintenance 770.30

INVOICE: 371992


11069 SHERMAN A WRIGHT Ol/l5/19 19l666 1397 T 01/18/19 1018001 6017 Fish 6,450.00

INVOICE: 6022


99999 ZZZZZ CAYENTA REFUNDS - 01/10/19 201646 P 01/18/1910 2601 Customer Deposits 2,953.00 INVOICE: 614590-2306

01/10/19 201638 P 01/18/1910 1401 Accounts Receivable 143.99 INVOICE: 220046-2315







01/10/19 201635 P 01/18/1910 1401 Accounts Receivable 91. 04 INVOICE: 603198-2309

01/10/19 201636 P 01/18/1910 1401 Accounts Receivable 2,943.32 INVOICE: 603195-2308



01/10/19 201630 P 01/18/19 lO 140l Accounts Receivable 147.21 INVOICE: 221101-2307

01/14/19 201625 P 01/18/1910 2601 Customer Deposits 246.66 INVOICE: 220496-2321




60

Helix WATER OISTRlCT

01/16/2019 11:07 marcela !Helix Water District, CA

PAID CHECK RUN REPORT

CHECK RUN:01182019


Ip 17 appdwarr

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


01/14/19 INVOICE: 214999-2325

01/14/19 INVOICE: 608698-2330

01/14/19 INVOICE: 255052-2324

01/14/19 INVOICE: 608652-2329

01/14/19 INVOICE: 263871-2323

01/14/19 INVOICE: 249525-2327

01/14/19 INVOICE: 214078-2320

01/14/19 INVOICE: 207706-2319

VENDOR TOTALS

201643 P 01/18/1910 2601 Customer Deposits 376.42








144,070.68 YTD INVOICED 154,078.94 YTD PAID 10,008.26

REPORT TOTALS 642,025.01

COUNT AMOUNT

TOTAL PRINTED CHECKS 68 186,948.24 TOTAL EFT TRANSFERS 33 455,076.77

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

61

Helix WATER OlSTRICT

01/23/2019 12:10 IHelix Water District, CA Ip l marcela PAID CHECK RUN REPORT appdwarr CHECK RUN:01252019 TO FISCAL 2019/07 07/01/2018 TO 06/30/2019


10747 ABC CONSTRUCTION CO INC. 01/17/19 192371 201652 P 01/25/19 1025009 6014 Asphalt 8,959.72 INVOICE: 10018


10075 ACWA/JPIA 01/22/19 1399 T 01/25/19 1027007 8411 Workers Compensation 92,020.31 INVOICE: 6166

VENDOR TOTALS 2,608,868.55 YTD INVOICED 2,608,868.55 YTD PAID 92,020.31 10658 AFLAC

01/23/19 201653 P 01/25/1910 2311 Miscellaneous Withholding 2,435.48 INVOICE: 097822


11251 AMAZON CAPITAL SERVICES, INC 01/16/19 192380 1400 T 01/25/19 1042005 6600 Promotion & Outreach 27 .11 INVOICE: 1FJ3-HX4C-6VTV 01/17/19 192381 1400 T 01/25/19 1048001 6009 Office Supplies 300.17 INVOICE: 1G43-RVRH-R4P4


10180 BRUCE ANDERSON 01/22/19 1401 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50 INVOICE: 687


10122 OLIVER F ANDERSON JR 01/22/19 1402 T 01/25/19 1045007 8415 Medicare Reimbursement 271. 00 INVOICE: 377 01/22/19 1402 T 01/25/19 1045007 8403 Dental -8.09 INVOICE: 377


10375 LARRY AUSTIN 01/22/19 1403 T 01/25/19 1045007 8415 Medicare Reimbursement 271. 00 INVOICE: 117 01/22/19 1403 T 01/25/19 1045007 8403 Dental -19.89 INVOICE: 117


10072 JULIE BALL 01/22/19 1404 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50 INVOICE: 237

62





01/22/19 1404 T 01/25/19 1045007 8403 Dental -16.86 INVOICE: 237


10130 MARVIN BARNARD 01/22/19 1405 T 01/25/19 1045007 8415 Medicare Reimbursement 271. 00

INVOICE: 407 01/22/19 1405 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 407

VENDOR TOTALS 1,679.77 YTD INVOICED l,679.77 YTD PAID 251.11

10118 CRAIG BINNS 01/22/19 1406 T 01/25/19 1045007 8415 Medicare Reimbursement 271. 00

INVOICE: 357 01/22/19 1406 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 357


10376 WILLIAM BLESSINGER 01/22/19 1407 T 01/25/19 1045007 8415 Medicare Reimbursement 135. 50

INVOICE: 127


10187 LOIS L BURTON Ol/22/19 201654 P 01/25/19 1045007 8415 Medicare Reimbursement 135.50

INVOICE: 737 01/22/19 201654 P 01/25/19 1045007 8403 Dental -16.86

INVOICE: 737


10128 PAUL BUTTS 01/22/19 1408 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00

INVOICE: 397 Ol/22/19 1408 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 397

VENDOR TOTALS 1,727.77 YTD INVOICED 1,727.77 YTD PAID 251. 11

10053 CALIFORNIA DEPT OF TAX & FEE ADMINISTRATION 01/09/19 201655 P 01/25/1910 2053 Use Tax Liability Control 1,138.00

INVOICE: 5797 01/09/19 201655 P 01/25/1910 4780 LJ Concession Sales Taxab 502.00

INVOICE: 6129


63


01/23/2019 12:10 marcela /


CHECK RUN:01252019


lp 3 appdwarr

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


10007 CA PUBLIC EMPL RETIREMNT SYS 01/22/19

INVOICE: CLASS011819 01/22/19

INVOICE: PEPRA011819

1409 T 01/25/19 1042000 8601

1409 T 01/25/19 1042000 8601

CalPERS Normal Cost

CalPERS Normal Cost

VENDOR TOTALS 644,547.97 YTD INVOICED 644,547.97 YTD PAID 10009 CALIFORNIA ELECTRIC SUPPLY

01/22/19 192418 201656 P 01/25/19 1016001 6000 Parts and Supplies INVOICE: 1955-720194

VENDOR TOTALS 6,164.17 YTD INVOICED 6,164.17 YTD PAID 10369 NEAL CARNEY

01/22/19 1410 T Ol/25/19 1045007 8415 Medicare Reimbursement INVOICE: 77

VENDOR TOTALS 939.50 YTD INVOICED 939.50 YTD PAID 10479 CHARLES P. CROWLEY COMPANY

01/17/19 191978 201657 P 01/25/19 1011001 6200 Repairs & Maintenance INVOICE: 25508 01/17/19 191978 201657 P 01/25/19 1011001 7861 Freight INVOICE: 25508

VENDOR TOTALS 58,044.21 YTD INVOICED 58,044.21 YTD PAID 10114 LILLIAN CHILDS

01/22/19 1411 T 01/25/19 1045007 8415 Medicare Reimbursement INVOICE: 337

VENDOR TOTALS 938.00 YTD INVOICED 938.00 YTD PAID 10240 CITY OF SAN DIEGO

01/17/19 201658 P 01/25/19 1027001 6475 Consulting Services INVOICE: 1000245323

VENDOR TOTALS 325.00 YTD INVOICED 325.00 YTD PAID 11095 TOTAL PRODUCTIVE STAFFING

01/22/19 192425 1412 T 01/25/1910 9615 CIP Office Equipment Exp INVOICE: 2026397

VENDOR TOTALS 46,368.00 YTD INVOICED 46,368.00 YTD PAID 10235 COLE OFFICE PRODUCTS INC

01/18/19 192312 1413 T 01/25/19 1031001 6009 Office Supplies INVOICE: 357380-0

32,230.32

11,452.21

43,682.53

131.07

131.07

135.50

135.50

3,408.13

62.20

3,470.33

134.00

134. 00

325.00

325.00

1,120.00

1,120.00

55.25

64


01/23/2019 12:10 !Helix Water District, CA Ip 4 marcel.a PAID CHECK RUN REPORT appdwarr CHECK RUN:01252019 TO FISCAL 2019/07 07/01/2018 TO 06/30/2019



10134 RAYMOND DADDARIO 01/22/19 201659 P 01/25/19 1045007 8415 Medicare Reimbursement 259.00 INVOICE: 447 01/22/19 201659 P 01/25/19 1045007 8403 Dental -35.80 INVOICE: 447

VENDOR TOTALS 1,562.40 YTD INVOICED 1,562.40 YTD PAID 223.20 10370 LEROY DANIELSON

01/22/19 1414 T 01/25/19 1045007 8415 Medicare Reimbursement 271. 00 INVOICE: 87 01/22/19 1414 T 01/25/19 1045007 8403 Dental -19.89 INVOICE: 87


10161 ROGER DARLAND 01/22/19 1415 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00 INVOICE: 627 01/22/19 1415 T 01/25/19 1045007 8403 Dental -19.89 INVOICE: 627


10102 JOAN DARRAH 01/22/19 1416 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00 INVOICE: 297 01/22/19 1416 T 01/25/19 1045007 8403 Dental -35.80 INVOICE: 297


10277 HARRY DEMPSEY 01/22/19 1417 T 01/25/19 1045007 8415 Medicare Reimbursement 135. 50 INVOICE: 827

VENDOR TOTALS 941.00 YTD INVOICED 941. 00 YTD PAID 135. 50

10165 DAN DENHART 01/22/19 1418 T 01/25/19 1045007 8415 Medicare Reimbursement 268.00 INVOICE: 647 01/22/19 1418 T 01/25/19 1045007 8403 Dental -19.89 INVOICE: 647

VENDOR TOTALS 1,736.77 YTD INVOICED 1,736.77 YTD PAID 248 .11

10429 DIRECTV 01/22/19 192136 201660 P 01/25/19 1021003 6400 Contracts 21.00

65

Helix ' WATER DISTRICT

01/23/2019 12:10 \Helix Water District, CA Ip s marcela PAID CHECK RUN REPORT appdwarr



INVOICE: 35743838234


10256 MICHAEL W DOUD 01/22/19 1419 T 01/25/19 1045007 8415 Medicare Reimbursement 271. 00 INVOICE: 777 01/22/19 1419 T 01/25/19 1045007 8403 Dental -19.89 INVOICE: 777


11182 DUBOIS CHEMICALS 01/08/19 1420 T 01/25/19 1011001 5307 Fluoride 8,950.18

INVOICE: IN-1788319 01/08/19 1420 T 01/25/19 1011001 5307 Fluoride -60.71

INVOICE: CM-1033278CR


10087 BETTY DUNCAN 01/22/19 1421 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50

INVOICE: 267


10271 JANE EATON 01/22/19 1422 T 01/25/19 1045007 8415 Medicare Reimbursement 134.00

INVOICE: 807 01/22/19 1422 T 01/25/19 1045007 8403 Dental -30.35

INVOICE: 807


10767 EL CAJON FORD 01/22/19 192352 1423 T 01/25/19 1023005 6200 Repairs & Maintenance 502.03

INVOICE: C57410 01/22/19 192351 1423 T 01/25/19 1023005 6200 Repairs & Maintenance 220.00

INVOICE: C57385 01/22/19 192384 1423 T 01/25/19 1023005 6200 Repairs & Maintenance 1,110.93


INVOICE: C57518 01/22/19 1423 T 01/25/19 1023005 6200 Repairs & Maintenance -169.68

INVOICE: 777077CRA


10239 DON ELLISON 01/22/19 1424 T 01/25/19 1045007 8415 Medicare Reimbursement 135. 50

INVOICE: 747

66

Helix WATER DIS!RtCT

01/23/2019 12:10 marcela \


CHECK RUN:01252019

VENDOR NAME INV DATE

Ip 6 appdwarr

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

PO CHECK NO T CHK DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

0l/22/19 INVOICE: 747

VENDOR TOTALS

1424 T 0l/25/19 1045007 8403 Dental -19.89

800.27 YTD INVOICED 800.27 YTD PAID ll5.6l

lll80 EMPLOYEES CHOICE FEDERAL CREDIT UNION 0l/22/19 201661 P 01/25/1910 23ll Miscellaneous Withholding

INVOICE: 6165


11042 ENVIRONMENTS BY DESIGN INC. 0l/22/19 192407 1425 T 0l/25/19 l02l00l 6400 Contracts

INVOICE: 23676 0l/22/19 192407 1425 T 01/25/19 1021003 6400 Contracts



INVOICE: 23447 01/22/19 1425 T 01/25/19 1021001 6400 Contracts

INVOICE: 23447


10361 WILLIAM FENTON 0l/22/19 1426 T 0l/25/19 1045007 8415 Medicare Reimbursement

INVOICE: 67


10177 FERGUSON ENTERPRISES INC #1083 01/17/19 192325 201662 P 01/25/19 l0 1501 Inventory

INVOICE: 0661462 0l/17/19 192358 201662 P 01/25/19 1025011 7000 Other Expenditures

INVOICE: 066l3l8

VENDOR TOTALS 125,511.35 YTD INVOICED 125,511. 35- YTD PAID

11065 FIELDMAN, ROLAPP & ASSOCIATES 0l/l7/l9 192370 201663 P 01/25/19 1047001 6475 Consulting Services

INVOICE: 24298R


10707 FINANCIAL CREDIT NETWORK 0l/18/19 1427 T 0l/25/19 1044001 7000 Other Expenditures

INVOICE: 6106


3,764.89

3,764.89

226.78

125.00

208.00

125.00

18.78

703.56

255.00

255.00

5,076.17

409.60

5,485.77

5,932.00

5,932.00

308.42

308.42

67

Helix WATER OISTRtCT




10157 ARTHUR FLOTO 01/22/19 1428 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00

INVOICE: 597 01/22/19 1428 T 01/25/19 1045007 8403 Dental -19.89 INVOICE: 597


11295 FRANCHISE TAX BOARD 01/18/19 201664 P 01/25/1910 2312 Garnishment 75.00 INVOICE: 6101


10067 ROBERT D FRIEDGEN 01/22/19 1429 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50

INVOICE: 227


10491 ELPIDIO & VIOLETA GARCIA 01/22/19 1430 T 01/25/19 1045007 8415 Medicare Reimbursement 268.00

INVOICE: 187 01/22/19 1430 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 187


10057 DON GAUTHIER 01/22/19 1431 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00

INVOICE: 57 01/22/19 1431 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 57


11070 GFG INSTRUMENTATION 01/17/19 192216 201665 P 01/25/19 1025011 6200 Repairs & Maintenance 380.39



INVOICE: 279482


11149 RODNEY J GREEK 01/17/19 192415 1432 T 01/25/1910 9615 CIP Office Equipment Exp 3,600.00

INVOICE: 015

68


01/23/2019 12:10 I Helix Water District, CA Ip s marce1a PAID CHECK RUN REPORT appdwarr CHECK RUN:01252019 TO FISCAL 2019/07 07/01/2018 TO 06/30/2019


VENDOR TOTALS 41,850.00 YTD INVOICED 41,850.00 YTD PAID 3,600.00 10148 ESTELLE GREEN

01/22/19 1433 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50 INVOICE: 537

VENDOR TOTALS 941.00 YTD INVOICED 941. 00 YTD PAID 135. 50 10274 STEPHEN HANNI

0l/22/19 1434 T 0l/25/19 1045007 8415 Medicare Reimbursement 271. 00 INVOICE: 817 0l/22/19 1434 T 01/25/19 1045007 8403 Dental -19.89 INVOICE: 817

VENDOR TOTALS 1,702.77 YTD INVOICED l,702.77 YTD PAID 251. ll 10135 NORMA HATFIELD

01/22/19 1435 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50 INVOICE: 457

VENDOR TOTALS 939.50 YTD INVOICED 939.50 YTD PAID 135.50 l 0 110 HAWTHORNE

01/18/19 192383 1436 T 01/25/19 1023001 6200 Repairs & Maintenance 1,003.25 INVOICE: PS020042727


10073 PETTY CASH 01/23/19 1437 T 01/25/19 1018003 6000 Parts and Supplies 20.00 INVOICE: 6170 01/23/19 1437 T 01/25/19 1045003 6512 District Events 16.95 INVOICE: 6171 01/23/19 1437 T 01/25/19 1042001 6508 Meetings & Conferences 24.88 INVOICE: 6172 01/23/19 192456 1437 T 01/25/19 1011007 6000 Parts and Supplies 5.48 INVOICE: 6173 01/23/19 192456 1437 T 01/25/19 1021005 6000 Parts and Supplies 144.65 INVOICE: 6173 01/23/19 1437 T 01/25/19 1021001 6200 Repairs & Maintenance l3 .22 INVOICE: 6174 01/23/19 192226 1437 T 01/25/19 1023005 6511 Mileage 15.22 INVOICE: 6175 01/23/19 1437 T 01/25/19 1025005 6510 Meals & Refreshments 25.54 INVOICE: 6177 01/23/19 1437 T 01/25/19 1027001 6100 Tools & Equipment l3. 00 INVOICE: 6178 01/23/19 1437 T 01/25/19 1016009 6200 Repairs & Maintenance 63.87 INVOICE: 6179 01/23/19 1437 T 01/25/19 1021001 6100 Tools & Equipment 11.56

69

Helix . WATER DISTRICT




INVOICE: 6180 01/23/19 192376 1437 T 01/25/19 1016009 6200 Repairs & Maintenance 84.89

INVOICE: 6181 01/23/19 192393 1437 T 01/25/19 1011001 6510 Meals & Refreshments 154.44

INVOICE: 6183 01/23/19 192382 1437 T 01/25/19 1045003 6503 Employee Recognition 450.00

INVOICE: 6184 01/23/19 192389 1437 T 01/25/19 1045003 6503 Employee Recognition 50.00

INVOICE: 6185 01/23/19 1437 T 01/25/19 1041001 6508 Meetings & Conferences 9.99

INVOICE: 6186 01/23/19 192420 1437 T 01/25/19 1045003 6512 District Events 205.00

INVOICE: 6187 01/23/19 1437 T 01/25/1910 1104 Union Bank Petty Cash .31

INVOICE: 6188


10337 HELIX WATER DIST PAYROLL FUND 01/22/19 1438 T 01/25/1910 1103 Union Bank Payroll Accoun 349,128.79

INVOICE: PPE 011819


10275 HILL BROTHERS CHEMICAL CO 01/17/19 1439 T 01/25/19 1011001 5302 Ammonia 4,533.41

INVOICE: 07047644

VENDOR TOTALS 27,146.54 YTD INVOICED 27,146. 5~, YTD PAID 4,533.41

10379 GLORIA HORTON 01/22/19 1440 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50

INVOICE: 137


10126 LEON R HOSTETLER 01/22/19 201666 P 01/25/19 1045007 8415 Medicare Reimbursement 271. 00

INVOICE: 386 01/22/19 201666 P 01/25/19 1045007 8403 Dental -19.89

INVOICE: 386


10140 JOE HOWARD 01/22/19 201667 P 01/25/19 1045007 8415 Medicare Reimbursement 269.50

INVOICE: 497 01/22/19 201667 P 01/25/19 1045007 8403 Dental -19.89

INVOICE: 497

70

Helix WATfl! DISTRICT






INVOICE: 00058958


10139 ANTHONY JACKSON 01/22/19 1442 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00

INVOICE: 487 01/22/19 1442 T 0l/25/19 1045007 8403 Dental -39.78

INVOICE: 487


11218 JOINT CONCEPT MAINT AND TEST 01/17/19 192246 1443 T 0l/25/19 1016009 6200 Repairs & Maintenance 664.05

INVOICE: JCMTl9-0015


10024 KAISER FOUNDATION 01/16/19 1444 T 01/25/19 1047001 8401 Health Insurance 91,757.34

INVOICE: FEBRUARY20l9 01/16/19 1444 T 01/25/19 1045007 8401 Health Insurance 33,621.26

INVOICE: FEBRUARY2019


10076 DONALD R KAISER 0l/22/19 1445 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00

INVOICE: 247 01/22/19 1445 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 247


10091 DIANN KEMP 01/22/19 1446 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00


INVOICE: 277


10097 WILLIAM E KOCH 0l/22/19 1447 T 0l/25/19 1045007 8415 Medicare Reimbursement 135.50

INVOICE: 287

71

Helix WATER OISTIUCT

01/23/2019 12:10 jHelix Water District, CA Ip 11 marcela PAID CHECK RUN REPORT appdwarr CHECK RUN:01252019 TO FISCAL 2019/07 07/01/2018 TO 06/30/2019



10066 DONALD J KUHL 01/22/19 1448 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50 INVOICE: 217 01/22/19 1448 T 01/25/19 1045007 8403 Dental -19.89 INVOICE: 217


10061 DORIS L KUKUK 01/22/19 1449 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50 INVOICE: 197 01/22/19 1449 T 01/25/19 1045007 8403 Dental -30.35 INVOICE: 197


10160 THOMAS LAWSON 01/22/19 201668 P Ol/25/19 1045007 8415 Medicare Reimbursement 271.00 INVOICE: 617 Ol/22/19 201668 P 01/25/19 1045007 8403 Dental -19.89 INVOICE: 617


10143 ANDREW BLEACH 01/22/19 1450 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00

INVOICE: 517 01/22/19 1450 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 517


10169 LISLE A. LEE 01/22/19 1451 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00

INVOICE: 657


10371 LESLIE LEONARD 01/22/19 201669 P 01/25/19 1045007 8415 Medicare Reimbursement 257.50

INVOICE: 97


10381 WILLIAM LINDALL 01/22/19 201670 P 01/25/19 1045007 8415 Medicare Reimbursement 271. 00

INVOICE: 147 01/22/19 201670 P 01/25/19 1045007 8403 Dental -19.89

72

Helix WATER OISTRlCT

01/23/2019 12:10 IHelix Water District, CA Ip 12 marcela PAID CHECK RUN REPORT appdwarr CHECK RUN:01252019 TO FISCAL 2019/07 07/01/2018 TO 06/30/2019


INVOICE: 147

VENDOR TOTALS 1,692.77 YTD INVOICED 1,692.77 YTD PAID 251.11 10260 DAVID LINK

01/22/19 1452 T 01/25/19 1045007 8415 Medicare Reimbursement 268.00 INVOICE: 797 01/22/19 1452 T 01/25/19 1045007 8403 Dental -19.89 INVOICE: 797

VENDOR TOTALS 1,736.77 YTD INVOICED 1,736.77 YTD PAID 248.11 10396 DOLORES LOPEZ

01/22/19 1453 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50 INVOICE: 177 01/22/19 1453 T 01/25/19 1045007 8403 Dental -16.86 INVOICE: 177

VENDOR TOTALS 821.48 YTD INVOICED 821.48 YTD PAID 118.64 10137 IRVIN LYNN

01/22/19 1454 T 01/25/19 1045007 8415 Medicare Reimbursement 271. 00 INVOICE: 467 01/22/19 1454 T 01/25/19 1045007 8403 Dental -19.89 INVOICE: 467

VENDOR TOTALS 1,727.77 YTD INVOICED 1,727.77 YTD PAID 251.11 10886 MALLORY SAFETY & SUPPLY LLC

01/17/19 192284 1455 T 01/25/19 1021000 6007 Custodial Supplies 1,473.37 INVOICE: 4582320

VENDOR TOTALS 2,834.07 YTD INVOICED 2,834.07 YTD PAID 1,473.37 10704 MARK R.TURVEY EQUIPMENT

01/17/19 190029 201671 P 01/25/1910 1501 Inventory 162.85 INVOICE: S1791 01/17/19 190029 201671 P 01/25/1910 1501 Inventory 160.73 INVOICE: S1792 01/17/19 190029 201671 P 01/25/1910 1501 Inventory 164.05 INVOICE: S1793 01/17/19 190029 201671 P 01/25/1910 1501 Inventory 164.05 INVOICE: Sl794 01/17/19 190029 201671 P 01/25/1910 1501 Inventory 159.22 INVOICE: S1795 01/18/19 190029 201671 P 01/25/1910 1501 Inventory 163.14 INVOICE: Sl796 01/18/19 190029 201671 P 01/25/1910 1501 Inventory 162.69 INVOICE: S1797 01/18/19 190029 201671 P 01/25/1910 1501 Inventory 163.90 INVOICE: S1798

73

Helix WATER OIStRtCT




01/18/19 190029 201671 P 01/25/1910 1501 Inventory 159.30 INVOICE: Sl799


10121 GEORGE R MARTIN 01/22/19 1456 T 01/25/19 1045007 8415 Medicare Reimbursement 271. 00

INVOICE: 367 01/22/19 1456 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 367


10078 WAYNE MASSIE 01/22/19 1457 T 01/25/19 1045007 8415 Medicare Reimbursement 134.00

INVOICE: 257 01/22/19 1457 T 01/25/19 1045007 8403 Dental -16.86

INVOICE: 257


10417 MATHESON TRI-GAS INC. 01/17/19 201672 P 01/25/19 1011003 5310 Liquid Oxygen 2,125.50

INVOICE: 18982833 01/17/19 201672 P 01/25/19 1011003 5310 Liquid Oxygen 2,105.61

INVOICE: 18989123


10335 RICHARD MCCLAIN 01/22/19 1458 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00

INVOICE: 27 01/22/19 1458 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 27


10142 THOMAS MCCONNELL 01/22/19 1459 T 01/25/19 1045007 8415 Medicare Reimbursement 134.00

INVOICE: 507 01/22/19 1459 T 01/25/19 1045007 8403 Dental -8.09

INVOICE: 507


10149 DENNIS MCDONALD 01/22/19 1460 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00

INVOICE: 547 01/22/19 1460 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 547

74

Helix WATI:R DJS'rRlCT

01/23/2019 12:10 \Helix Water District, CA Ip 14 marcela PAID CHECK RUN REPORT appdwarr




10159 BEVERLY J MILLER 01/22/19 1461 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50 INVOICE: 607


10347 FRANK MITCHELL 01/22/19 1462 T Ol/25/19 1045007 8415 Medicare Reimbursement 259.50 INVOICE: 37 Ol/22/19 1462 T Ol/25/19 1045007 8403 Dental -19.89

INVOICE: 37


10152 DEAN R MOON Ol/22/19 1463 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00 INVOICE: 557 01/22/19 1463 T 01/25/19 1045007 8403 Dental -14.55

INVOICE: 557


10608 RITA A MOONEY 01/22/19 192426 1464 T 01/25/19 1045003 7000 Other Expenditures 213. 91

INVOICE: 6161


10138 NANCY MORROW 01/22/19 1465 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00

INVOICE: 477 01/22/19 1465 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 477

VENDOR TOTALS 1,739.77 YTD INVOICED 1,739.77 YTD PAID 251. ll

10351 JOHN MUNN Ol/22/19 1466 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00

INVOICE: 47 01/22/19 1466 T 01/25/19 1045007 8403 Dental -35.80

INVOICE: 47


10132 KATHLEEN A MYERS 01/22/19 1467 T 01/25/19 1045007 8415 Medicare Reimbursement 135. so

INVOICE: 427 01/22/19 1467 T 01/25/19 1045007 8403 Dental -16.86

75

Helix -·· WATER DISTRICT

01/23/2019 12:10 !Helix Water District, CA Ip 1s marcela PAID CHECK RUN REPORT appdwarr



INVOICE: 427


10171 SHELLEY NEILL 01/22/19 1468 T 01/25/19 1045007 8415 Medicare Reimbursement 133.00

INVOICE: 677


10156 ED NISHIKAWA 01/22/19 1469 T 01/25/19 1045007 8415 Medicare Reimbursement 269.50

INVOICE: 587 01/22/19 1469 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 587


10253 LOUIS J NUNEZ 01/22/19 1470 T 01/25/19 1045007 8415 Medicare Reimbursement 135. 50

INVOICE: 767 01/22/19 1470 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 767


10384 WILLIAM ONTIVEROS 01/22/19 1471 T 0l/25/19 1045007 8415 Medicare Reimbursement 271. 00

INVOICE: 157 0l/22/19 1471 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 157

VENDOR TOTALS l,739.77 YTD INVOICED l,739.77 YTD PAID 251. ll

10185 INA F ORTON 01/22/19 1472 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50

INVOICE: 727


10146 PACIFIC PIPELINE SUPPLY 01/16/19 192323 201673 P 01/25/1910 1501 Inventory 2,890.82

INVOICE: Sl00400997.00l


10117 ROBERT L PFEIFFER 01/22/19 201674 P 0l/25/19 1045007 8415 Medicare Reimbursement 134. 00

INVOICE: 347

76


01/23/2019 12:10 \Helix Water District, CA Ip 16 marcela PAID CHECK RUN REPORT appdwarr CHECK RUN:01252019 TO FISCAL 2019/07 07/01/2018 TO 06/30/2019



10109 RONALD C POORBAUGH 01/22/19 1473 T 01/25/19 1045007 8415 Medicare Reimbursement 271. 00 INVOICE: 317 01/22/19 1473 T 01/25/19 1045007 8403 Dental -19.89 INVOICE: 317

VENDOR TOTALS 1,742.77 YTD INVOICED 1,742.77 YTD PAID 251. ll

10001 DIXIELINE PROBUILD 01/17/19 192423 201675 P 0l/25/19 1018001 6200 Repairs & Maintenance 21. 82 INVOICE: 04-0224794 01/17/19 192423 201675 P 01/25/19 1018001 6200 Repairs & Maintenance .20 INVOICE: 04-0224794


10163 WAYNE PUCKETT 0l/22/19 201676 P 01/25/19 1045007 8415 Medicare Reimbursement 135.50 INVOICE: 637


10473 QUEXION 01/17/19 190232 1474 T 0l/25/19 1031001 7000 Other Expenditures 75.00 INVOICE: H49625


11360 RANGER DICK WHITMORE 01/22/19 201677 P 01/25/1910 2601 Customer Deposits 100.00 INVOICE: CKl79654


10131 CHRISTINA REISCH 01/22/19 1475 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00


INVOICE: 417


10133 ROBERT RIVERA 01/22/19 1476 T 01/25/19 1045007 8415 Medicare Reimbursement 259.00

INVOICE: 437


77





10385 ANTHONY ROSS 01/22/19 1477 T 01/25/19 1045007 8415 Medicare Reimbursement 271. 00

INVOICE: 167 01/22/19 1477 T 01/25/19 1045007 8403 Dental -19.89 INVOICE: 167


10064 JANET RUNDELL 01/22/19 1478 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50 INVOICE: 207


10113 LOISE RUTH 01/22/19 1479 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50

INVOICE: 327


10144 RALPH SALAZ 01/22/19 1480 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50

INVOICE: 527


10218 THE SAN DIEGO UNION-TRIBUNE 01/22/19 192336 201678 P 01/25/19 1011001 7000 Other Expenditures 451.79

INVOICE: 6144



INVOICE: CL06264


10153 CHARLES SEPICH 01/22/19 1482 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00

INVOICE: 567 01/22/19 1482 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 567


10182 JEAN SHAFF 01/22/19 1483 T 01/25/19 1045007 8415 Medicare Reimbursement 271. 00

INVOICE: 707 01/22/19 1483 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 707

78






10184 ROBERT L SIMPSON 01/22/19 1484 T 01/25/19 1045007 8415 Medicare Reimbursement 126.00 INVOICE: 717


11029 SITEONE LANDSCAPE SUPPLY LLC 01/17/19 192320 201679 P 01/25/19 1021009 6100 Tools & Equipment 261.26 INVOICE: 88638738-001

VENDOR TOTALS 409.34 YTD INVOICED 409. 3L! YTD PAID 261.26

11276 JESSE SOLANO 01/22/19 201680 P 01/25/19 1045007 8415 Medicare Reimbursement 134.00

INVOICE: 17721


10292 SOUTH BAY FOUNDRY, INC. 01/17/19 192249 1485 T 01/25/1910 1501 Inventory 6,689.85

INVOICE: 189874


10034 SOUTHLAND ENVELOPE CO, INC. 01/22/19 192272 201681 P 01/25/19 1021001 6009 Office Supplies 1,246.67

INVOICE: 220092


11155 STANTEC CONSULTING SVC INC 01/22/19 192429 201682 P 01/25/1910 9610 CIP Distribution Exp 5,257.72

INVOICE: 1437079 01/22/19 192411 201682 P 01/25/1910 9610 CIP Distribution Exp 765.00

INVOICE: 1422058


11179 STATE DISBURSEMENT UNIT 01/18/19 201683 P 01/25/1910 2312 Garnishment 138.46

INVOICE: 6100


10626 STB ELECTRICAL TEST 01/17/19 192219 1486 T 01/25/19 1011001 6200 Repairs & Maintenance 19.70

INVOICE: 60023 01/17/19 192219 1486 T 01/25/19 1011001 7861 Freight 17.87

79



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

INVOICE: 60023


11342 ENERGY CONTROL CENTER OF SAN DIEGO 01/17/19 192372 201684 P 01/25/19 1021001 6216 Building Maintenance Rese 18,822.00 INVOICE: 2994-A


10108 EVELYN TORRES 01/22/19 1487 T 01/25/19 1045007 8415 Medicare Reimbursement 135.50 INVOICE: 307


10255 UPS 01/18/19 192395 201685 P 01/25/19 1011001 7000 Other Expenditures 54.29


INVOICE: 0000lA4Y87518


10316 TIMOTHY VACLAVEK 01/22/19 1488 T 01/25/19 1045007 8415 Medicare Reimbursement 271.00

INVOICE: 17 01/22/19 1488 T 01/25/19 1045007 8403 Dental -19.89

INVOICE: 17


10374 JUNE L VAUGHN 01/22/19 1489 T 01/25/19 1045007 8415 Medicare Reimbursement 121. 80

INVOICE: 107 01/22/19 1489 T 01/25/19 1045007 8403 Dental -30.35

INVOICE: 107


10703 SALVATORE & JEANETTE PORTIERA 01/17/19 192396 201686 P 01/25/19 1018001 6200 Repairs & Maintenance 130. 30

INVOICE: 12003

VENDOR TOTALS 401.68 YTD INVOICED 401. 68 YTD PAID 130. 3 0

10155 DOMINGO VILLA 01/22/19 1490 T 01/25/19 1045007 8415 Medicare Reimbursement 271. 00

INVOICE: 577 0l/22/19 1490 T 01/25/19 1045007 8403 Dental -8.09

INVOICE: 577

80






10357 VILLAGE AWARDS & ENGRAVING 01/22/19 192447 201687 P 01/25/19 1041001 6009 Office Supplies 20.07

INVOICE: 28810 01/22/19 192447 201687 P 01/25/19 1041001 6009 Office Supplies 13 .56

INVOICE: 28798


10019 VWR INTERNATIONAL, INC. 01/17/19 192297 1491 T 01/25/19 1011007 6000 Parts and Supplies 107.06

INVOICE: 8084856431


10021 WATER RESEARCH FOUNDATION 01/18/19 192427 201688 P 01/25/19 1012003 6475 Consulting Services 15,000.00

INVOICE: 6126


11252 WEST CONSULTANTS, INC. 01/22/19 1492 T 01/25/19 1012007 6475 Consulting Services 7,884.00

INVOICE: 011278


10093 WESTERN HOSE & GASKET 01/17/19 192355 1493 T 01/25/19 1021009 6100 Tools & Equipment 192.49

INVOICE: 372269


10051 WESTERN WATER WORKS SUPPLY CO 01/17/19 192324 1494 T 01/25/1910 1501 Inventory 4,680.09

INVOICE: 518993-00

VENDOR TOTALS 33,026.94 YTD INVOICED 33,026.9~, YTD PAID 4,680.09

10181 DIANE D WILLIAMS 01/22/19 1495 T 01/25/19 1045007 8415 Medicare Reimbursement 135. 50

INVOICE: 697 01/22/19 1495 T 01/25/19 1045007 8403 Dental -13.47

INVOICE: 697


10170 WARREN WILLS 01/22/19 1496 T 01/25/19 1045007 8415 Medicare Reimbursement 271. 00

81





INVOICE: 667 01/22/19 1496 T 01/25/19 1045007 8403 Dental -35.80

INVOICE: 667


10179 JOSEPH YOUNG 01/22/19 201689 P 01/25/19 1045007 8415 Medicare Reimbursement 135.50 INVOICE: 54511


99999 ZZZZZ_CAYENTA REFUNDS 01/15/19 201695 P 01/25/1910 1401 Accounts Receivable 72.08

INVOICE: 603399-2336 01/17/19 201692 P 01/25/1910 1401 Accounts Receivable 32.72











INVOICE: 603057-2343 01/16/19 201700 P 01/25/1910 1401 Accounts Receivable 2,620.12

INVOICE: 613346-2341 01/14/19 201693 P 01/25/1910 2601 Customer Deposits 288.50

INVOICE: 608045-2331 01/17/19 201690 P 01/25/1910 2601 Customer Deposits 102.40


INVOICE: 213545-2279



82


01/23/2019 12:10 marcela IHelix Water District, CA


CHECK RUN:01252019


Ip 22 appdwarr

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

PO CHECK NO T CHIC DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

COUNT AMOUNT

TOTAL PRINTED CHECKS TOTAL EFT TRANSFERS

54 98

91,378.55 671,782.11

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

'P

83

Helix -· WATER DIS'rRtCT



VENDOR NAME J:NV DATE PO CHECK NO T. CHIC DATE GL ACCOUNT GL ACCOUNT DESCRIPTION

11063 JEFFREY TODD SCHWEN 01/24/19 192450 1497 T 02/01/19 1016009 6200 Repairs & Maintenance 64.95

INVOICE: 0015469


10188 ABABA QA 01/25/19 192448 1498 T 02/01/19 1016001 6200 Repairs & Maintenance 16.48

INVOICE: 1050206

VENDOR TOTALS 137.91 YTD INVOICED 13 7 . 9J. YTD PAID 16.48

10346 AETNA 01/24/19 192496 1499 T 02/01/19 1045003 8413 EE Assistance Program 387.94

INVOICE: E0197707


10746 ALLEGRA PRINT & IMAGING 01/29/19 192488 1500 T 02/01/19 1042005 6605 Printing 215.50

INVOICE: 102766

VENDOR TOTALS 448.24 YTD INVOICED 448. 2~, YTD PAID 215.50

11251 A!V'.AZON CAPITAL SERVICES, INC 01/28/19 192454 1501 T 02/01/19 1048001 6009 Office Supplies 271.40

INVOICE: 1D4H-7XV9-C7DQ 01/28/19 192531 1501 T 02/01/19 1018003 7000 Other Expenditures 100.28

INVOICE: 1CMY-6GJF-9MJT 01/28/19 192530 1501 T 02/01/19 1011001 6200 Repairs & Maintenance 42.99

INVOICE: 1D4H-7XV9-TY3D 01/28/19 192487 1501 T 02/01/19 1018003 7000 Other Expenditures 69.99

INVOICE: 1QRQ-QLG7-MXW9 01/28/19 192463 1501 T 02/01/19 1014001 6200 Repairs & Maintenance 1,213.97

INVOICE: 1G9V-3MTC-CFNQ 01/28/19 192463 1501 T 02/01/19 1014001 7861 Freight 5.98

INVOICE: 1G9V-3MTC-CFNQ 01/28/19 192464 1501 T 02/01/19 1014001 6200 Repairs & Maintenance 279.00

INVOICE: 1G9V-3MTC-MLHC 01/28/19 192493 1501 T 02/01/19 1018003 7000 Other Expenditures 131. 85

INVOICE: 1V34-YJJN-JLD1 01/29/19 192493 1501 T 02/01/19 1018003 7000 Other Expenditures 39.98

INVOICE: 1QPM-XKJY-3CXW 01/29/19 192493 1501 T 02/01/19 1018003 7000 Other Expenditures 84.99

INVOICE: 1QRQ-QLG7-4QWJ 01/29/19 192543 1501 T 02/01/19 1048001 6113 Software 87.81

INVOICE: 1XYF-Q4PF-GJKD 01/29/19 192233 1501 T 02/01/19 1018003 7000 Other Expenditures 29.21

INVOICE: 19DW-3MV-KHQF

84




VENDOR TOTALS 10,520.88 YTD INVOICED 10,520.88 YTD PAID 2,357.45 10660 ART STREET INTERACTIVE

Ol/24/19 192484 1502 T 02/01/19 1018003 6400 Contracts 249.00 INVOICE: 1572

VENDOR TOTALS 1,494.00 YTD INVOICED 1,494.00 YTD PAID 249.00 10190 AT&T

01/22/19 201706 P 02/01/19 1048001 6305 Telephone and Communicati 2,048.26 INVOICE: 000012477977 01/28/19 201706 P 02/01/19 1048001 6305 Telephone and Communicati 109.35 INVOICE: 6343


10285 AUTOMATIONDIRECT.COM INC 01/22/19 191941 1503 T 02/01/19 1014001 6200 Repairs & Maintenance 2,021.00 INVOICE: 9415557 01/24/19 192449 1503 T 02/01/19 1016001 6200 Repairs & Maintenance 464.25 INVOICE: 9536071 01/29/19 192570 1503 T 02/01/19 1011001 6200 Repairs & Maintenance 888.00 INVOICE: 9546299


10509 DANIEL BAKER 01/22/19 192451 1504 T 02/01/1910 1406 EE Miscellaneous Receivab 2,500.00 INVOICE: 6198


10216 BOOT WORLD 01/29/19 190025 1505 T 02/01/19 1027001 6100 Tools & Equipment 140.00 INVOICE: 9930


11031 CAL-LINE EQUIPMENT 01/28/19 192422 201707 P 02/01/19 1012005 6200 Repairs & Maintenance 230.55 INVOICE: lll722 01/28/19 192422 201707 P 02/01/19 1012005 6200 Repairs & Maintenance 291. 66 INVOICE: 111722 01/28/19 192422 201707 P 02/01/19 1018001 6200 Repairs & Maintenance 230.54 INVOICE: 111722 01/28/19 192422 201707 P 02/01/19 1018001 6200 Repairs & Maintenance 291. 67 INVOICE: 111722 Ol/28/19 192422 201707 P 02/01/19 1018003 6200 Repairs & Maintenance 230.54 INVOICE: 111722 01/28/19 192422 201707 P 02/01/19 1018003 6200 Repairs & Maintenance 291.68

85



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

INVOICE: 111722


10009 CALIFORNIA ELECTRIC SUPPLY 01/24/19 192398 201708 P 02/01/19 1011001 6200 Repairs & Maintenance 1,214.88 INVOICE: 1955-720812 01/24/19 192398 201708 P 02/01/19 1011001 7861 Freight 56.76 INVOICE: 1955-720812 01/24/19 192398 201708 P 02/01/19 1021003 6200 Repairs & Maintenance 19.49 INVOICE: 1955-720812 01/24/19 192417 201708 P 02/01/19 1016001 6200 Repairs & Maintenance 891. 36 Hs.TVOICE: 1955-721062 01/24/19 192419 201708 P 02/01/19 1011001 6200 Repairs & Maintenance 614.86 INVOICE: 1955-721219 01/24/19 192419 201708 P 02/01/19 1011001 7861 Freight 16.92 INVOICE: 1955-721219


11091 CALIFORNIA TREE SERVICE, INC 01/22/19 192486 201709 P 02/01/19 1018003 6010 Resale Supplies 855.00 INVOICE: LJ-18-9 01/22/19 192485 201709 P 02/01/19 1018003 6010 Resale Supplies 712.50

INVOICE: LJ-18-.8


10167 CALOLYMPIC GLOVE&SAFETY CO INC 01/24/19 192467 1506 T 02/01/19 1021009 6100 Tools & Equipment 126.65


H.TVOICE: 375388 01/24/19 192467 1506 T 02/01/19 1021003 6200 Repairs & Maintenance 238.05 INVOICE: 375387 01/24/19 192467 1506 T 02/01/19 1021009 6100 Tools & Equipment 587.36


I}_TVOICE: 375387


10199 CA.."R.ROLL BUSINESS SUPPLY, INC. 01/24/19 192457 1507 T 02/01/19 1021001 6009 Office Supplies 45.53

INVOICE: 924852-0 01/28/19 192399 1507 T 02/01/19 1021001 6009 Office Supplies 430.77

INVOICE: 924706-0


10414 CDW GOVERNMENT, INC.

86

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01/30/2019 13:33 JHelix Water District, CA Ip 4 marcela PAID CHECK RUN REPORT appdwarr CHECK RUN:02012019 TO FISCAL 2019/07 07/01/2018 TO 06/30/2019


01/24/19 191821 1508 T 02/01/19 1014001 6200 Repairs & Maintenance 1,065.64 INVOICE: QDZ5984 01/24/19 192343 1508 T 02/01/19 1014001 6200 Repairs & Maintenance 151.93 INVOICE: QRF6288 01/24/19 192343 1508 T 02/01/19 1014001 6200 Repairs & Maintenance 365.19 INVOICE: QRL8930

VENDOR TOTALS 13,455.30 YTD INVOICED 13,455.30 YTD PAID 1,582.76 11095 TOTAL PRODUCTIVE STAFFING

01/24/19 192504 1509 T 02/01/19 1042003 6476 Temporary Staffing 1,120.00 INVOICE: 2026396 01/24/19 192505 1509 T 02/01/19 1042003 6476 Temporary Staffing 1,400.00 INVOICE: 2026634 01/29/19 192587 1509 T 02/01/1910 9615 CIP Office Equipment Exp 840.00 INVOICE: 2023259

VENDOR TOTALS 49,728.00 YTD INVOICED 49,728.00 YTD PAID 3,360.00 10235 COLE OFFICE PRODUCTS INC

01/24/19 192401 1510 T 02/01/19 1021003 6009 Office Supplies 177. 50 INVOICE: 357440-0 01/29/19 192520 1510 T 02/01/19 1021003 6009 Office Supplies 422.54 INVOICE: 357527-0

VENDOR TOTALS 5,052.46 YTD INVOICED 5,052.46 YTD PAID 600.04 10520 COMLINK LASERCARE, INC.

01/24/19 192499 1511 T 02/01/19 1048001 6009 Office Supplies 94.04 H.._TVOICE: 68835


10289 COUNCIL OF WATER UTILITIES 01/29/19 192522 201710 P 02/01/19 1041001 6508 Meetings & Conferences 135.00 INVOICE: 6353 01/29/19 192522 201710 P 02/01/19 1042001 6508 Meetings & Conferences 90.00 INVOICE: 6353

VENDOR TOTALS 990.00 YTD INVOICED 990.0CI YTD PAID 225.00

10037 COUNTY MOTOR PARTS 01/25/19 190020 201711 P 02/01/19 1023005 6200 Repairs & Maintenance 39.24 INVOICE: 430009

VEl\!lJOR TOTALS 2,555.33 YTD INVOICED 2,555.33 YTD PAID 39.24 10018 COUNTY OF SAN DIEGO

01/22/19 192430 1513 T 02/01/19 1027005 7852 Regulatory/Permitting Fee 469.00 INVOICE: DEH2012-HUPFP-2l7281 01/29/19 192506 1512 T 02/01/19 1025005 7852 Regulatory/Permitting Fee 41.00

87

Helix WATER ClSTRtCT

01/30/2019 13:33 IHelix Water District, CA Ip s marcela PAID CHECK RUN REPORT appdwarr CHECK RUN:02012019 TO FISCAL 2019/07 07/01/2018 TO 06/30/2019


INVOICE: DPW AR HELIX WD-1218 01/29/19 192506 1512 T 02/01/19 1025009 7852 Regulatory/Permitting Fee 2,631.50 INVOICE: DPW AR HELIX WD-1218 01/29/19 192506 1512 T 02/01/19 1025011 7852 Regulatory/Permitting Fee 110.60 INVOICE: DPW AR HELIX WD-1218 01/29/19 192506 1512 T 02/01/19 1036001 7852 Regulatory/Permitting Fee 2,919.00 INVOICE: DPW AR HELIX WD-1218 01/29/19 192506 1512 T 02/01/1910 9610 CIP Distribution Exp 892.00 INVOICE: DPW AR HELIX WD-1218 01/29/19 192506 1512 T 02/01/1910 9610 CIP Distribution Exp 756.00 INVOICE: DPW AR HELIX WD-1218 01/29/19 192506 1512 T 02/01/19 1025005 6200 Repairs & Maintenance 936.00 INVOICE: DPW AR HELIX WD-1218 01/29/19 192506 1512 T 02/01/19 1025005 6200 Repairs & Maintenance 450.00 INVOICE: DPW AR HELIX WD-1218 01/29/19 192506 1512 T 02/01/19 1025009 6200 Repairs & Maintenance 922.50 INVOICE: DPW AR HELIX WD-1218 01/29/19 192506 1512 T 02/01/1910 9701 WIP Private Non-Capitaliz 360.00 INVOICE: DPW AR HELIX WD-1218 01/29/19 192506 1512 T 02/01/1910 9701 WIP Private Non-Capitaliz 630.00 INVOICE: DPW AR HELIX WD-1218


10319 COX COMMUNICATIONS 01/22/19 201712 P 02/01/19 1048001 6305 Telephone and Cornrnunicati 119.00 INVOICE: 6195 01/22/19 201712 P 02/01/19 1048001 6305 Telephone and Cornrnunicati 4,438.58 INVOICE: 6196


10514 MICHELLE M CURTIS 01/28/19 192408 1514 T 02/01/19 1045005 6505 License & Certificate Rei 100.00 INVOICE: 6315


10567 CUTTING EDGE SUPPLY 01/28/19 192469 201713 P 02/01/19 1023001 6200 Repairs & Maintenance 848.62

INVOICE: ELCINV045535


10092 EAST COUNTY URGENT CARE 01/29/19 192556 1515 T 02/01/19 1023005 7000 Other Expenditures 55.00 INVOICE: 3090 01/29/19 192556 1515 T 02/01/19 1023005 7000 Other Expenditures 55.00 INVOICE: 3366 01/29/19 192556 1515 T 02/01/19 1023005 7000 Other Expenditures 55.00 INVOICE: 2951

88

Helix WATI:!! DISTRICT





10767 EL CAJON FORD 01/25/19 1516 T 02/01/19 1023005 6400 Contracts 21.50

INVOICE: C58059 01/25/19 1516 T 02/01/19 1023005 6400 Contracts 21.50






INVOICE: c58054 01/25/19 1516 T 02/01/19 1023005 6400 Contracts 23.50






INVOICE: C58000 01/29/19 192472 1516 T 02/01/19 1023005 6200 Repairs & Maintenance 127.05

INVOICE: 782077


10069 FED EX 01/22/19 192455 201714 P 02/01/19 1047001 7000 Other Expenditures 30.64

INVOICE: 6-414-28073 01/22/19 191932 201714 P 02/01/19 1025011 6200 Repairs & Maintenance 17.88

INVOICE: 6-414-28073A 01/29/19 192076 201714 P 02/01/19 1025011 6200 Repairs & Maintenance 23.03

INVOICE: 6-414-28073B


10046 GRAINGER 01/28/19 192431 201715 P 02/01/19 1021003 6200 Repairs & Maintenance 61. 89

INVOICE: 9060364099


89


01/30/2019 13:33 /Helix Water District, CA Ip 7 marcela PAID CHECK RUN REPORT appdwarr



10719 GREENBRIER LAWN&TREE EXPERT CO 01/24/19 192414 1517 T 02/01/1910 9610 CIP Distribution Exp 283.50 INVOICE: 18-10221

VENDOR TOTALS 119,189.95 YTD INVOICED 119,189.95 YTD PAID 283.50 10039 HACH COMPANY

01/24/19 192392 201716 P 02/01/19 1011001 6200 Repairs & Maintenance 265.59 INVOICE: 11303255 01/24/19 192392 201716 P 02/01/19 1011001 7861 Freight 31. 89 INVOICE: 11303255 01/29/19 192442 201716 P 02/01/19 1011007 6000 Parts and Supplies 1,334.27 INVOICE: 11305500 01/29/19 192442 201716 P 02/01/19 1011007 7861 Freight 71.10 INVOICE: 11305500

VENDOR TOTALS 15,568.36 YTD INVOICED 15,568.36 YTD PAID 1,702.85 10110 HAWTHORNE

01/24/19 192476 1518 T 02/01/19 1023001 6200 Repairs & Maintenance 148.38 IJ:IVOICE: PS020042790 01/24/19 192434 1518 T 02/01/19 1023001 6200 Repairs & Maintenance 45.32 INVOICE: PS020042744 01/24/19 1518 T 02/01/19 1023001 6200 Repairs & Maintenance -45.32 INVOICE: PC020005102CR

VENDOR TOTALS 24,468.67 YTD INVOICED 24,468.67 YTD PAID 148.38 10073 PETTY CASH

01/28/19 192545 1519 T 02/01/1910 1401 Accounts Receivable 298.85 INVOICE: 6327 01/28/19 1519 T 02/01/19 1025005 6510 Meals & Refreshments 85.47 INVOICE: 6328 01/28/19 1519 T 02/01/19 1021001 7000 Other Expenditures 11.00 INVOICE: 6329 01/28/19 1519 T 02/01/19 1021001 6200 Repairs & Maintenance 20.98 INVOICE: 6330 01/28/19 1519 T 02/01/19 1021009 6100 Tools & Equipment 9.70 INVOICE: 6331 01/28/19 1519 T 02/01/19 1012007 6200 Repairs & Maintenance 36.42 INVOICE: 6332 01/28/1.9 1519 T 02/01/19 1021009 6000 Parts and Supplies 21. 52 INVOICE: 6333 01/28/19 1519 T 02/01/19 1041001 6510 Meals & Refreshments 16.08 INVOICE: 6334 01/28/19 1519 T 02/01/19 1023005 7000 Other Expenditures 46.00 INVOICE: 6335 01/28/19 1519 T 02/01/19 1025005 6510 Meals & Refreshments 10.99 INVOICE: 6336 I

01/28/119 1519 T 02/01/19 1025005 6510 Meals & Refreshments 54.88 INVOICE: 6337

90

Helix WATI:R DISTRICT

01/30/2019 13:33 !Helix Water District, CA lp 8 marcela PAID CHECK RUN REPORT appdwarr



Ol/28/l9 l92244 l5l9 T 02/01/1910 9610 CIP Distribution Exp 50.00 INVOICE: 6338

01/28/19 1519 T 02/01/19 1021001 6000 Parts and Supplies 40.04 INVOICE: 6339

01/28/19 1519 T 02/01/1910 ll04 Union Bank Petty Cash .92 INVOICE: 6340



INVOICE: 00058888 01/29/19 192508 1520 T 02/01/1910 9702 WIP Repair Non-Capitalize 1,211.50





INVOICE: 00058825 01/29/19 l92508 1520 T 02/01/19 1025005 6404 Flagging 898.50



INVOICE: 00058785 01/29/19 192508 1520 T 02/01/1910 9610 CIP Distribution Exp 958 .40








INVOICE: 00057806 01/29/19 192481 1520 T 02/01/19 1025009 6404 Flagging 1,827.50


INVOICE: 00059018 01/29/19 192508 1520 T 02/0l/19 10 9610 CIP Distribution Exp 492.00


91

Helix _ WATER DISTRICT

01/30/2019 13:33 marcela

CHECK RUN:02012019


INVOICE: 00058824 01/29/19

INVOICE: 00059091 01/29/19

INVOICE: 00059079 01/29/19

INVOICE: 00059078 01/29/19

INVOICE: 00056587 01/29/19

INVOICE: 00059219 01/29/19

INVOICE: 00059220 01/29/19

INVOICE: 00059196

VENDOR TOTALS

10241 ITRON, INC. 01/24/19

111-VOICE: 508074

VENDOR TOTALS

10533 J&M BAIT DISTRIBUTORS 01/22/19

I1!-VOICE: JM-16487 01/24/19

INVOICE: JM-16516

IRelix Water District, CA PAID CHECK RUN REPORT

PO CHECK NO T CHK DATE GL ACCOUNT

192550 1520 T 02/01/19 1025009 6404

192550 1520 T 02/01/19 1025009 6404

192413 1520 T 02/01/1910 9610

192581 1520 T 02/01/1910 9610

192536 1520 T 02/01/1910 9610

192536 1520 T 02/01/1910 9610

192536 1520 T 02/01/1910 9610


192452 201717 P 02/01/19 1048001 6413


192483

192490

Ip 9 appdwarr

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


Flagging

Flagging

CIP Distribution Exp





248,015.44 YTD PAID

5,885.26 YTD PAID

1521 T 02/01/19 1018001 6010

1521 T 02/01/19 1018001 6010

Software Maintenance

Resale Supplies

Resale Supplies


10743 JENAL ENGINEERING CORPORATION 01/24/19 192470 1522 T 02/01/19 1023005 6200 Repairs & Maintenance

INVOICE: 19-110


10248 CHRISTINA JENKINS 01/28/19 1523 T 02/01/19 1045007 8403 Dental

IJ,.TVOICE: 6307

VENDOR TOTALS 185.46 YTD INVOICED 185.46 YTD PAID

10205 CARLOS V LUGO 01/24/19 192502 201718 P 02/01/19 1045005 6505 License & Certificate Rei

INVOICE: 6208


10272 LYNN'S LOCKSMITH SERVICE

2,350.00

1,043.40

542.00

808.65

3,000.00

1,800.00

120.00

25,801.92

3,000.33

3,000.33

211.74

481. 31

693.05

914. 67

914.67

185.46

185.46

115.00

115. 00

92


0l/30/2019 13:33 IHelix Water District, CA Ip 10 marcela PAID CHECK RUN REPORT appdwarr CHECK RUN:02012019 TO FISCAL 2019/07 07/01/2018 TO 06/30/2019


01/24/19 192446 1524 T 02/01/1910 9608 CIP Pump Station Exp 127.07 INVOICE: I3884 01/24/19 192482 1524 T 02/01/19 1018001 6200 Repairs & Maintenance 43.97 INVOICE: 306279 01/24/19 192482 1524 T 02/01/19 1018003 6200 Repairs & Maintenance 43.98 INVOICE: 306279

VENDOR TOTALS 1,175.16 YTD INVOICED 1,175.16 YTD PAID 215.02 10851 MAGNETROL INTERNATIONAL INC.

01/28/19 191997 201719 P 02/01/19 1011001 6200 Repairs & Maintenance 2,628.70 INVOICE: 0862686

VENDOR TOTALS 2,628.70 YTD INVOICED 2,628.70 YTD PAID 2,628.70 11224 MCCAMPBELL ANALYTICAL, INC

01/24/19 190040 1525 T 02/01/19 1011007 6417 Quality Assurance 225.00 INVOICE: 1901054 01/24/19 190040 1525 T 02/01/19 1011007 6417 Quality Assurance 250.00 INVOICE: 1812409

VENDOR TOTALS 14,473.00 YTD INVOICED 14,473 .. 00 YTD PAID 475.00 10056 MINE SAFETY APPLIANCES CO

01/24/19 192256 201720 P 02/01/19 1011003 6200 Repairs & Maintenance 2,046.75 INVOICE: 960057401 01/24/19 192256 201720 P 02/01/19 1011003 7861 Freight 7.15 INVOICE: 960057401

VENDOR TOTALS 4,431.76 YTD INVOICED 4,431.76 YTD PAID 2,053.90 11144 MULTI SERVICE TECHNOLOGY

01/28/19 190077 1526 T 02/01/19 1027001 6100 Tools & Equipment 140.00 INVOICE: 20190117009751 01/28/19 190077 1526 T 02/01/19 1027001 6100 Tools & Equipment 134. 72 INVOICE: 20190117009751A


10674 NATIONAL SAFETY COMPLIANCE INC 01/24/19 192367 201721 P 02/01/19 1045003 6507 Required Employee Testing 481. 99 INVOICE: 75981

VENDOR TOTALS 786.24 YTD INVOICED 786.2L1 YTD PAID 481.99 10941 NEOPOST USA INC.

01/24/19 192385 201722 P 02/01/19 1044001 6606 Postage 33.64 INVOICE: 15622439


93

Helix WATeR DISTRICT

01/30/2019 13:33 marcela I


CHECK RUN:02012019


Ip 11 appdwarr

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


10588 ORACLE AMERICA, INC 01/29/19

INVOICE: 44212803 190373 1527 T 02/01/19 1048001 6413 Software Maintenance


10291 OTIS ELEVATOR CO 01/29/19 201723 P 02/01/19 1021001 6400 Contracts

INVOICE: SDA07675K219 01/29/19 201723 P 02/01/19 1021003 6400 Contracts

INVOICE: SDA07675K219 01/29/19 201723 P 02/01/19 1021005 6400 Contracts

INVOICE: SDA07675K219


10146 PACIFIC PIPELINE SUPPLY 01/24/19 192494 201724 P 02/01/19 1021009 6000 Parts and Supplies

INVOICE: Sl0040ll00.001 01/24/19 192108 201724 P 02/01/1910 1501 Inventory

INVOICE: S100400842.001


10095 PADRE DAM MUNICIPAL WATER DIST 01/22/19 192465 201725 P 02/01/19 1012003 6475 Consulting Services

INVOICE: 4951-B


10900 P.H. LA MESA LLC 01/28/19 192473 201726 P 02/01/19 1023005 6200 Repairs & Maintenance

INVOICE: 117218


10820 PENTAIR AQUATIC ECO-SYSTEMS 01/28/19 192374 1528 T 02/01/19 1011001 6200 Repairs & Maintenance

Il\TVOICE: IA290808 01/28/19 192374 1528 T 02/01/19 1011001 6200 Repairs & Maintenance

INVOICE: IA292733


10450 PHENOVA, INC 01/24/19 192228 201727 P 02/01/19 1011007 6000 Parts and Supplies

INVOICE: 145879


11034 PRIZM JANITORIAL SERVICES INC.

716.97

716.97

486.39

245.23

233.49

965 .11

517.87

131.55

649 .42

50,000.00

50,000.00

1,424.44

1,424.44

160.00

24.00

184.00

714. 80

714.80

94


01/30/2019 13:33 \Helix Water District, CA Ip 12 marcela PAID CHECK RUN REPORT appdwarr


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

01/22/19 190365 201728 P 02/01/19 1018003 6403 Custodial Services 1,224.00 INVOICE: 15660


Ol/22/19 190365 201728 P 02/01/19 1021003 6403 Custodial Services 2,297.48 INVOICE: 15661



10531 ROAD ONE 01/24/19 192468 1529 T 02/01/19 1023005 6200 Repairs & Maintenance 95.04

INVOICE: 721279 Ol/24/19 192468 1529 T 02/01/19 1023005 6200 Repairs & Maintenance 332.00

INVOICE: 716315


10003 SAN DIEGO GAS & ELECTRIC 01/28/19 192466 201729 P 02/01/19 1023005 6308 Auto-Electricity 82.88

INVOICE: 6296


10513 SD NEIGHBORHOOD NEWSPAPERS 01/22/19 192460 201730 P 02/01/19 1042001 6472 Legal Services 511. 00

INVOICE: 00075595


11141 SAN DIEGO PACIFIC CREST SVC Ol/24/19 192438 1530 T 02/01/19 1023005 6200 Repairs & Maintenance 493.67

INVOICE: M8092 01/24/19 192478 1530 T 02/01/19 1023005 6200 Repairs & Maintenance 375.00

INVOICE: M8036



INVOICE: CL07370


10732 STEVEN ENTERPRISES, INC 01/17/19 1532 T 02/01/19 1031001 6009 Office Supplies -77.53

INVOICE: 0408594-CMCR 01/28/19 192461 1532 T 02/01/19 1031001 6009 Office Supplies 126.60

INVOICE: 0409336-IN

95


01/30/2019 13:33 marcela !


CHECK RUN:02012019


Ip 13 appdwarr

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



10974 TOM MALLOY CORPORATION 01/24/19 192436 1533 T 02/01/19 1021003 6200 Repairs & Maintenance

INVOICE: 1164284-0001 01/24/19 192436 1533 T 02/01/19 1021009 6200 Repairs & Maintenance

INVOICE: 1164284-0001


11117 TYLER TECHNOLGIES, INC. 01/29/19 201731 P 02/01/1910 9615 CIP Office Equipment Exp

INVOICE: 045-250769


10575 UNITED SITE SERVICES 01/22/19 201732 P 02/01/19 1018001 6400 Contracts

INVOICE: 114-7890303

VEl\lDOR TOTALS 23,258.47 YTD INVOICED 23,258.47 YTD PAID

10019 VWR INTERNATIONAL, INC. 01/24/19 192441 1534 T 02/01/19 1011007 6000 Parts and Supplies

INVOICE: 8084979685 01/24/19 192441 1534 T 02/01/19 1011007 6000 Parts and Supplies

INVOICE: 8084984826


10027 WASTE MNGMT OF EL CAJON-S.D. 01/29/19 190170 201733 P 02/01/19 1021003 6400 Contracts

INVOICE: 4873197-1584-2

VE1'JlJOR TOTALS 3,128.96 YTD INVOICED 3,128.96 YTD PAID

10811 WATCHLIGHT CORPORATION 01/29/19 192459 1535 T 02/01/19 1021001 6411 Security Maintenance

INVOICE: 609994 01/29/19 192459 1535 T 02/01/19 1021001 6411 Security Maintenance

INVOICE: 609993


10342 WATER CONSRVTN GRDN AUTHORITY 01/28/19 201734 P 02/01/19 1042005 6416 Water Conservation Garden

INVOICE: 3-HWD20181203A 01/28/19 192337 201735 P 02/01/19 1042005 6601 School Programs

INVOICE: 3116-1812A

454.65

285.27

739.92

1,553.24

1,553.24

1,730.73

1,730.73

146.06

108.47

254.53

391.12

391.12

2,920.00

900.00

3,820.00

24,000.00

760.00

96

Helix - WATER DISTRICT

01/30/2019 13:33 1He1ix Water District, CA Ip 14 marcela PAID CHECK RUN REPORT appdwarr




10584 MELISSA A WATT 01/24/19 192500 1536 T 02/01/19 1045005 6505 License & Certificate Rei 60.00

INVOICE: 6268


11027 WELLS FARGO VENDOR FIN SVC LLC 01/24/19 201736 P 02/01/19 1042003 6400 Contracts 288.39

INVOICE: 69125030 01/24/19 201736 P 02/01/19 1042003 6400 Contracts 292.10

INVOICE: 69130672


10093 WESTERN HOSE & GASKET 01/28/19 192433 1537 T 02/01/19 1021009 6200 Repairs & Maintenance 64.53

INVOICE: 372661


10051 WESTERN WATER WORKS SUPPLY CO 01/24/19 192106 1538 T 02/01/1910 1501 Inventory 237.08

INVOICE: 517168-00 01/24/19 192324 1538 T 02/01/1910 1501 Inventory 1,436.49

INVOICE: 518993-01 01/29/19 192106 1538 T 02/01/1910 1501 Inventory 639.87

INVOICE: 517537-02


11069 SHERMAN A WRIGHT 01/29/19 191666 1539 T 02/01/19 1018001 6017 Fish 6,450.00

INVOICE: 6383


10028 ZEP SALES AND SERVICE 01/22/19 191653 201737 P 02/01/19 1011001 6000 Parts and Supplies 275.95

INVOICE: 9003831329 01/22/19 191653 201737 P 02/01/19 1011001 7861 Freight 25.99

INVOICE: 9003831329


99999 ZZZZZ CAYENTA REFUNDS - 01/23/19 201739 P 02/01/1910 1401 Accounts Receivable 1,305.28 INVOICE: 210117-2348

01/22/19 201741 P 02/01/1910 2601 Customer Deposits 1,338.37

97

Helix WATE!! DISTRICT

01/30/2019 13:33 marcela I


CHECK RUN:02012019


Ip 15 appdwarr

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


INVOICE: 229793-2347 01/24/19 201744 P 02/01/1910 2601 Customer Deposits 190.00 INVOICE: 602476-2350 01/24/19 201742 P 02/01/1910 2601 Customer Deposits 335.60 INVOICE: 240679-2349 01/25/19 201747 P 02/01/1910 1401 Accounts Receivable 66 .13 U-.TVOICE: 601218-2358 01/25/19 201746 P 02/01/1910 1401 Accounts Receivable 133.69 INVOICE: 611108-2355 01/25/19 201749 P 02/01/1910 1401 Accounts Receivable 134.38 INVOICE: 614420-2356 01/25/19 201740 P 02/01/1910 1401 Accounts Receivable 324 .41 INVOICE: 603010-2357 01/24/19 201745 P 02/01/1910 1401 Accounts Receivable 1,688.19 INVOICE: 232450-2352 01/25/19 201738 P 02/01/1910 1401 Accounts Receivable 29.99 INVOICE: 614043-2354 01/24/19 201743 P 02/01/1910 1401 Accounts Receivable 243.28 INVOICE: 612247-2353 01/24/19 201748 P 02/01/1910 2601 Customer Deposits 226.91 INVOICE: 230265-2351

VE:N"'DOR TOTALS 165,065.60 YTD INVOICED 165,065.60 YTD PAID 6,016.23


COUNT AMOUNT

TOTAL PRINTED CHECKS 44 120,722.68 TOTAL EFT TRANSFERS 43 75,658.63

** El'ID OF REPORT - Generated by Marcela Rodriguez**

98

Helix WATER DlSTRICT




10416 AIR RESOURCES BOARD-PERP RENEW 02/04/19 192560 201750 P 02/08/19 1023001 6200 Repairs & Maintenance 110.00

INVOICE: P-047201-011819


11251 AMAZON CAPITAL SERVICES, INC 01/31/19 192576 1540 T 02/08/19 1011001 6200 Repairs & Maintenance 12.99

H-.TVOICE: 1FMG-6MVY-7GNM 01/31/19 192610 1540 T 02/08/19 1048001 6113 Software 293.10

INVOICE: 1N43-711V-1CF4 02/05/19 192575 1540 T 02/08/19 1011007 6000 Parts and Supplies 88.00

INVOICE: 1G9V-3MTC-TJXW 02/05/19 192475 1540 T 02/08/19 1042005 6000 Parts and Supplies 137. 00

INVOICE: 1V34-YJJN-GFKX 02/05/19 192647 1540 T 02/08/19 1018003 7000 Other Expenditures 25.93

Il'-.7VOICE: 1RDM-HYPT-6RCN

VEl\TDOR TOTALS 11,099.90 YTD INVOICED 11,099.90 YTD PAID 557.02

10444 A.O. REED & CO 02/05/19 192649 1541 T 02/08/19 1018003 6200 Repairs & Maintenance 343.36

INVOICE: 302626 02/05/19 1541 T 02/08/19 1018003 6200 Repairs & Maintenance -5.28

INVOICE: 302626 02/05/19 1541 T 02/08/19 1018003 6200 Repairs & Maintenance 1. 53

INVOICE: 302626 02/05/19 1541 T 02/08/19 1018003 6200 Repairs & Maintenance 3.75

INVOICE: 302626

VEl'J""DOR TOTALS 1,480.58 YTD INVOICED 1,480.58 YTD PAID 343.36

10705 BEDCO TRUCK EQUIPMENT 02/04/19 192627 201751 P 02/08/19 1023001 6200 Repairs & Maintenance 1,306.00

INVOICE: 15192


10221 BOB TURNER'S CRANE SVC INC 01/31/19 192617 1542 T 02/08/19 1016001 6200 Repairs & Maintenance 727.60

INVOICE: 111440


10007 CA PUBLIC EMPL RETIREMNT SYS 02/05/19 1543 T 02/08/19 1042000 8601 CalPERS Normal Cost 32,324.13

INVOICE: CLASS020119 02/05/19 1543 T 02/08/19 1042000 8601 CalPERS Normal Cost 11,451.65

INVOICE: PEPRA020119

-----

99


02/06/2019 14:41 marcela !


CHECK RUN:02082019


Ip 2 appdwarr

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



10041 CAJON VALLEY UNION SCHOOL DIST 01/31/19 192539 201752 P 02/08/19 1042005 6601 School Programs 132.80 INVOICE: 19249


10614 CAL-OSHA REPORTER 02/04/19 192644 201753 P 02/08/19 1027001 6603 Subscriptions 427.00 IJ\1VOICE: 481645


10009 CALIFORNIA ELECTRIC SUPPLY 02/05/19 192514 201754 P 02/08/19 1016009 6200 Repairs & Maintenance 118.59

INVOICE: 1955-721548 02/05/19 192514 201754 P 02/08/19 1016009 7861 Freight 37.10

INVOICE: 1955-721548


11271 CANNON PACIFIC SERVICES INC. 02/04/19 201755 P 02/08/19 1021003 6400 Contracts (Miscellaneous) 420.43

IJ\1VOICE: 149141


10199 CARROLL BUSINESS SUPPLY, INC. 01/31/19 192558 1544 T 02/08/19 1021003 6009 Office Supplies 89.59

INVOICE: 925184-0


11095 TOTAL PRODUCTIVE STAFFING 02/05/19 192637 1545 T 02/08/1910 9615 CIP Office Equipment Exp 840.00

INVOICE: 2026863


10235 COLE OFFICE PRODUCTS INC 01/31/19 192559 1546 T 02/08/19 1021003 6009 Office Supplies 18.90

IJ\1VOICE: 357527-1 01/31/19 192559 1546 T 02/08/19 1021003 6009 Office Supplies 22.71

IJ\TVOICE: 357693-0

VEJ's!""DOR TOTALS 5,094.07 YTD INVOICED 5,094.07 YTD PAID 41.61

11140 CARLOS D CRUZ 01/31/19 192608 1547 T 02/08/19 1027001 6105 Safety Equipment 90.00

100

Helix WATER 01$TRICT

02/06/2019 14:41 marcela !


CHECK RUN:02082019


Ip 3 appdwarr

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


INVOICE: 6431


10281 CSMFO 02/04/19 192655 201756 P 02/08/19 1042001 6502 Memberships and Dues

INVOICE: 20l9CSMFOMEMBERSHIP


10429 DIRECTV 02/05/19 192571 201757 P 02/08/19 l0ll00l 7000 Other Expenditures

INVOICE: 35724356146

VENDOR TOTALS 46.94 YTD INVOICED 46. 94, YTD PAID

10029 EDCO DISPOSAL CORP 02/05/19 190594 201758 P 02/08/19 1021001 6400 Contracts (Miscellaneous)

INVOICE: 6538

VE~HlOR TOTALS 3,786.75 YTD INVOICED 3,786.75 YTD PAID

10767 EL CAJON FORD 02/04/19 1548 T 02/08/19 1023005 6000 Parts and Supplies

INVOICE: C576l8


10668 ELCOMETER 02/05/19 191195 201759 P 02/08/19 1036001 6200 Repairs & Maintenance

Il\1VOICE: 143366


lll80 EMPLOYEES CHOICE FEDERAL CREDIT UNION 02/05/19 201760 P 02/08/1910 2311 Miscellaneous Withholding

INVOICE: 6550


11042 ENVIRONMENTS BY DESIGN INC. 0l/31/19 192604 1549 T 02/08/19 1021001 6400 Contracts (Miscellaneous)

INVOICE: 23792 0l/31/19 192604 1549 T 02/08/19 1021003 6400 Contracts (Miscellaneous)

IJ'.JvOICE: 23792


10069 FED EX 0l/31/19 l92348 201761 P 02/08/19 1025011 6200 Repairs & Maintenance

Il'NOICE: 6-441-80388

110.00

110.00

25.94

25.94

265.23

265.23

186.00

186.00

447.64

447.64

3,659.00

3,659.00

226.78

125.00

351.78

21.83

101

Helix WATER OISTRICT

02/06/2019 14:41 marcela I Helix Water District, CA


CHECK RUN:02082019


Ip 4 appdwarr

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


VENDOR TOTALS

11295 FRANCHISE TAX BOARD 02/01/19

INVOICE: 6426

VENDOR TOTALS

11361 GOLD SHOVEL ASSOCIATION 01/31/19

INVOICE: 219011

VEJ:-.J°"DOR TOTALS

1,167.79 YTD INVOICED 1,167.79 YTD PAID

201762 P 02/08/1910 2312 Garnishment


192600 201763 P 02/08/19 1027001 6475 Consulting Services


10719 GREENBRIER LAWN&TREE EXPERT CO 01/31/19 192589 1550 T 02/08/1910 9607 CIP Reservoirs & Tanks Ex INVOICE: 19-01022

VE)'.J"TIOR TOTALS 120,699.95 YTD INVOICED 120,699.95 YTD PAID

10110 HAWTHORNE 01/31/19 192593 1551 T 02/08/19 1025005 6412 Rentals INVOICE: 29702001 01/31/19 192593 1551 T 02/08/19 1025005 6100 Tools & Equipment INVOICE: 29702001 01/31/19 192621 1551 T 02/08/19 1023001 6000 Parts and Supplies INVOICE: PS020042885

VEJ\J"TIOR TOTALS 26,762.55 YTD INVOICED 26,762.55 YTD PAID

10337 HELIX WATER DIST PAYROLL FlThlD 02/05/19 1552 T 02/08/1910 1103 Union Bank Payroll Accoun INVOICE: 6551

VE)'.J"TIOR TOTALS 5,395,480.44 YTD INVOICED 5,784,989.77 YTD PAID

11111 GA..~RETT T HURST 01/31/19 192609 1553 T 02/08/19 1045005 6504 Education Reimbursement INVOICE: 6428

VEJ\lDOR TOTALS 565.66 YTD Il\TVOICED 565.66 YTD PAID

10679 INFOSEND, INC 01/31/19 192634 1554 T 02/08/19 1042005 6605 Printing Il\TVOICE: 147402 02/04/19 1554 T 02/08/19 1044001 6606 Postage INVOICE: 148337 02/04/19 1554 T 02/08/19 1042005 6600 Promotion & Outreach INVOICE: 148336 02/04/19 1554 T 02/08/19 1044001 6009 Office Supplies

21. 83

75.00

75.00

1,500.00

1,500.00

1,510.00

1,510.00

687.08

1,030.63

576.17

2,293.88

389,509.33

389,509.33

162.00

162.00

1,486.95

8,497.24

2,504.07

3,548.77

102





INVOICE: 148336


11218 JOINT CONCEPT MAINT AND TEST 02/05/19 192443 1555 T 02/08/19 1011001 6200 Repairs & Maintenance 62.00

INVOICE: JCMT19-0045


11048 JR BEES, LLC 02/04/19 1556 T 02/08/19 1044003 6402 Rodent & Pest Control 250.00

INVOICE: 1371


10888 KEYlflARK INC. 02/04/19 192580 1557 T 02/08/19 1048001 6413 Software Maintenance 24,995.00

Il'-.1VOICE: INV0017018

VE1.TDOR TOTALS 47,444.94 YTD INVOICED 72,439. 9~, YTD PAID 24,995.00

10214 KNOTT'S PEST CONTROL INC. 02/04/19 201765 P 02/08/19 1012013 6402 Rodent & Pest Control 121. 50

INVOICE: 131969 02/04/19 201765 P 02/08/19 1016009 6200 Repairs & Maintenance 45.00



INVOICE: 131972 02/04/19 201765 P 02/08/19 1012007 6402 Rodent & Pest Control 423.30


INVOICE: 131974 02/04/19 201765 P 02/08/19 1011001 6402 Rodent & Pest Control 96 .90


INVOICE: 131976

VEl\J"DOR TOTALS 7,755.30 YTD INVOICED 8,868.20 YTD PAID l, 112. 90

10060 LA MESA-SPRING VALLEY SCH DIST 01/31/19 192540 201766 P 02/08/19 1042005 6601 School Programs 538.00

Il'IVOICE: 4351

VE1.TDOR TOTALS 2,178.00 YTD INVOICED 2,178.00 YTD PAID 538.00

10005 LAKESIDE WATER DISTRICT 02/05/19 190185 201767 P 02/08/19 1012013 6200 Repairs & Maintenance 141. 08

Il\TVOICE: 6sr

103

Helix - WATER DISTRICT





11345 MICHAEL D KEAGY 01/31/19 192549 201768 P 02/08/19 1031001 7700 Right of Way 3,300.00

INVOICE: 2019-011619


11339 MILES CHEMICALS COMPANY, INC 01/31/19 192218 201769 P 02/08/19 1011001 5308 Calcium Thiosulfate 3,822.50

INVOICE: 549694

VE1'!"1)OR TOTALS 3,822.50 YTD INVOICED 3,822.50 YTD PAID 3,822.50

10618 SHAUN D NAFFZIGER 02/04/19 192641 1558 T 02/08/19 1045005 6505 License & Certificate Rei 120.00

INVOICE: 6486


11369 NICHOLAS OLUVIC 02/04/19 192663 201770 P 02/08/19 1027007 7904 Small Claims 5,000.00

INVOICE: 6512

VENDOR TOTALS .00 YTD INVOICED 5,000.00 YTD PAID 5,000.00

10644 PACIFIC TRANS ENVIRONMENTAL 01/31/19 192602 1559 T 02/08/19 1027005 6405 Material Hauling/Disposal 270.00

INVOICE: 60184 02/04/19 192674 1559 T 02/08/19 1027005 6405 Material Hauling/Disposal 225.00

INVOICE: 59242


11193 PADRE DAM WATER DISTRICT 01/31/19 192598 201771 P 02/08/19 1025009 6412 Rentals 472.68

Il\TVOICE: 4954 01/31/19 192599 201771 P 02/08/19 1025009 6412 Rentals 473.31

INVOICE: 4955


10869 RIJO EQUIPMENT COMPANY 02/05/19 192635 201772 P 02/08/1910 9701 WIP Private Non-Capitaliz 1,733.35

INVOICE: R24725 02/05/19 192635 201772 P 02/08/1910 9701 WIP Private Non-Capitaliz 1,026.40

INVOICE: R24725


104

Helix _, WATER DlSTRlCT

02/06/2019 14:41 marcela !


CHECK RUN:02082019


Ip 7 appdwarr

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


10963 GAVIN P RUNYON 02/04/19

INVOICE: 6488

VENDOR TOTALS

11141 SAN DIEGO PACIFIC CREST 02/05/19

INVOICE: M8104 02/05/19

INVOICE: M8100

VEl\1DOR TOTALS

11307 SC COMMERCIAL, LLC 02/05/19

INVOICE: CL07505

VEJ;J'TIOR TOTALS

11386 SETH JENKINS 02/06/19

INVOICE: 6636

VEJ;J'TIOR TOTALS

10209 SFARP REES-STEALY MED GROUP 02/05/19

INVOICE: 6546 02/05/19

INVOICE: 6546

192591 1560 T 02/08/19 1048001 6501 Training and Staff Develo


SVC 192564 1561 T 02/08/19 1023005 6200 Repairs & Maintenance

192564 1561 T 02/08/19 1023005 6200 Repairs & Maintenance

30,311.55 YTD Il\TVOICED 30,311.55 YTD PAID

192630 1562 T 02/08/19 1023005 6302 Unleaded


201799 P 02/08/19 1045007 8403 Dental

185.46 YTD INVOICED

192607

192607

185.46 YTD PAID

201773 P 02/08/19 1023005 7000

201773 P 02/08/19 1027001 6507

Other Expenditures

Required Employee Testing

VEJ;J'TIOR TOTALS 1,173.00 YTD INVOICED 1,173.00 YTD PAID

11179 STATE DISBURSEMENT UNIT 02/01/19 201774 P 02/08/1910 2312 Garnishment

INVOICE: 6425

VEl\1DOR TOTALS 1,660.86 YTD INVOICED 1,799.32 YTD PAID

10459 SUNSET lflARINE, INC. 02/04/19 192643 201775 P 02/08/19 1018001 6200 Repairs & Maintenance

INVOICE: 10071


10454 SYCAMORE LAJ;J'TIFILL 01/31/19 192595 1563 T 02/08/19 1027005 6405 Material Hauling/Disposal

I:t\TVOICE: 4530-000026324

377.60

377.60

4,279.54

419.15

4,698.69

117. 03

117.03

185.46

185.46

74.40

808.60

883.00

138.46

138.46

99.03

99.03

654.29

105

Helix _, WATER DISTRICT

02/06/2019 14:41 \Helix Water District, CA Ip a marcela PAID CHECK RUN REPORT appdwarr




11117 TYLER TECHNOLGIES, INC. 02/04/19 201776 P 02/08/1910 9615 CIP Office Equipment Exp 2,682.03

INVOICE: 045-251341

VE1.TDOR TOTALS 269,379.48 YTD INVOICED 269,379.48 YTD PAID 2,682.03

11289 UNDERGROTThTD SOLUTIONS, INC. 02/05/19 192639 201777 P 02/08/1910 9701 WIP Private Non-Capitaliz 1,200.00

INVOICE: 5268


10575 UNITED SITE SERVICES 02/04/19 201778 P 02/08/19 1021007 6400 Contracts (Miscellaneous) 83.00

INVOICE: 114-7945601 02/04/19 201778 P 02/08/19 1021007 6400 Contracts (Miscellaneous) 83.00




INVOICE: 114-7945597 02/04/19 201778 P 02/08/19 1021003 6400 Contracts (Miscellaneous) 996. 00

INVOICE: 114-7945591

VEJ:-.l""DOR TOTALS 23,258.47 YTD INVOICED 24,669.47 YTD PAID 1,411.00

10780 UNITIS CONTRACTOR SUPPLIES 01/31/19 192628 1564 T 02/08/1910 1501 Inventory 1,080.76



INVOICE: 156390 02/05/19 1564 T 02/08/19 1021003 6200 Repairs & Maintenance -58.46

INVOICE: 22479CR

VEJ:-.J""DOR TOTALS 7,638.84 YTD INVOICED 7,638.84 YTD PAID 1,470.19

10255 UPS 01/31/19 192569 201779 P 02/08/19 1011001 6200 Repairs & Maintenance 26.41

Il'-J-VOICE: 00001A4Y87029 01/31/19 192584 201779 P 02/08/19 1011001 7000 Other Expenditures 2.93

INVOICE: 00001A4Y87039

VEJ"iuOR TOTALS 258.91 YTD INVOICED 258.91 YTD PAID 29.34

106


02/06/2019 14:41 marcela !


CHECK RUN:02082019


Ip 9 appdwarr

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


10419 US BA.WK TREASURY MGMT SVCS 02/05/19

INVOICE: 6589 192662 201780 P 02/08/19 1044001 7851 Bank Fees 24,222.60

VE1.1DOR TOTALS 49,407.87 YTD INVOICED 49,407.87 YTD PAID

10198 VERIZON WIRELESS 02/05/19 192651 201781 P 02/08/19 1048001 6107 Mobile Devices & Peripher INVOICE: 871955737-00001 02/05/19 201781 P 02/08/19 1048001 6305 Telephone and Communicati INVOICE: 871955737-0000lA 02/05/19 201781 P 02/08/19 1048001 6305 Telephone and Commu..~icati INVOICE: 871955737-00002 02/05/19 192651 201781 P 02/08/19 1041001 7000 Other Expenditures INVOICE: 871955737-00004 02/05/19 201781 P 02/08/19 1048001 6305 Telephone and Commu..~icati INVOICE: 871955737-00004A


10224 VULCA..~ MATERIALS COMPANY 02/05/19 190026 201782 P 02/08/1910 1501 Inventory I:t-J--VOICE: 72075008 02/05/19 191887 201782 P 02/08/1910 1501 Inventory INVOICE: 72089959 02/05/19 190550 201782 P 02/08/19 1025005 6405 Material Hauling/Disposal INVOICE: 72078146 02/05/19 190026 201782 P 02/08/1910 1501 Inventory INVOICE: 72087953 02/05/19 190026 201782 P 02/08/1910 1501 Inventory INVOICE: 72085140 02/05/19 191887 201782 P 02/08/1910 1501 Inventory I:t-J--VOICE: 72089941 02/05/19 190550 201782 P 02/08/19 1025005 6405 Material Hauling/Disposal INVOICE: 72078145


11027 WELLS FARGO VENDOR FIN SVC LLC 02/04/19 201783 P 02/08/19 1042003 6400 Contracts (Miscellaneous) INVOICE: 69243423 02/04/19 201783 P 02/08/19 1042003 6400 Contracts (Miscellaneous) INVOICE: 69228403

VENDOR TOTALS 4,240.58 YTD I:t-J--VOICED 4,821.07 YTD PAID

11069 SHERMAN A WRIGHT 02/04/19 191666 1565 T 02/08/19 1018001 6017 Fish I:t-J--VOICE: 6475

24,222.60

168.44

3,206.53

572.43

762.27

295.62

5,005.29

1,860.03

911. 80

975.00

1,848.13

1,131.00

455.00

975.00

8,155.96

292.10

288.39

580.49

6,450.00

107

Helix _. WATI:I! DISTRICT

02/06/2019 14:41 marcela

CHECK RUN:02082019


VENDOR TOTALS

99999 ZZZZZ CAYENTA REFUNDS - 01/29/19

INVOICE: 610696-2366 Ol/29/19

INVOICE: 610698-2365 Ol/29/19

INVOICE: 236432-2367 Ol/29/19

INVOICE: 604004-2364 Ol/29/19

INVOICE: 244808-2360 Ol/29/19

INVOICE: 604437-2363 01/29/19

INVOICE: 215156-2361 01/29/19

INVOICE: 240562-2359 Ol/29/19

INVOICE: 235565-2362 02/0l/19

INVOICE: 233393-2370 02/0l/19

INVOICE: 260466-2368 02/01/19

INVOICE: 614807-2372 02/01/19

INVOICE: 612377-2369 02/01/19

INVOICE: 238911-2373 02/01/19

INVOICE: 609167-2371

VE1.TDOR TOTALS

)Helix Water District, CA Ip 10 PAID CHECK RUN REPORT appdwarr

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



201791 P 02/08/1910 1401 Accounts Receivable 47.87



201795 P 02/08/1910 1401 Accou...~ts Receivable 2,479.01









201793 P 02/08/1910 1401 Accounts Receivable 2,725.04

201794 P 02/08/19 lO 2601 Customer Deposits 206.12

201785 P 02/08/19 lO 1401 Accounts Receivable 23.32



COUNT AMOUNT

TOTAL PRINTED CHECKS 49 78,497.38 TOTAL EFT TRA..~SFERS 26 496,204.78

** E1.TD OF REPORT - Generated by Marcela Rodriguez **

108


BOARD REPORT

TO:

FROM:

INITIATED BY:

DATE:

SUBJECT:

Board of Directors


Jennifer C. Bryant, Director of Administrative Services~ Sandra L. Janzen, Board Secretary~ tf?"·- Lorri S. Annett, Assistant Board Secretan,o(Jff

February 13, 2019

Modification of Authorized Designees for the Local Agency Investment Fund, the Union Bank Custody Account and Multi-Bank Securities Inc.



Recommendation:

The board adopt three resolutions adding Finance Manager/Deputy Treasurer Amy L. Pope as a designee who may deposit and withdraw money in the Local Agency Investment Fund, settle trades, deliver securities and wire funds for the custody account in Union Bank and authorize the establishment and maintenance of accounts with Multi-Bank Securities Inc.

Background:

On January 7, 2019, Amy L. Pope was hired as the district's finance manager/deputy treasurer and it is necessary to provide the authority to monitor available investment types, brokers and the yield on investments that are consistent with the district's investment policy. It is recommended that the board adopt the following resolutions with an immediate effective date:

• Resolution 19-05 authorizing investment of monies in the Local Agency Investment Fund;and

• Resolution 19-06 modifying the designees who may settle trades, deliver securities and wire funds for the custody account in Union Bank; and

• Resolution 19-07 authorizing the establishment and maintenance of accounts with Multi-Bank Securities Inc. and authorizing signers on behalf of the district.

Z:\Board Reports (Final)\2019\021319 Add Finance Manager - Banking - Final.doc

109

RESOLUTION 19-05 OF THE BOARD OF DIRECTORS OF THE

HELIX WATER DISTRICT AUTHORIZING INVESTMENT OF MONIES IN THE LOCAL AGENCY INVESTMENT FUND

EFFECTIVE FEBRUARY 13, 2019

WHEREAS, the Local Agency Investment Fund is established in the state treasury under Government Code Section 16429.1 et. seq. for deposit of money of a local agency for purposes of investment by the state treasurer; and

WHEREAS, the Helix Water District Board of Directors hereby finds that the deposit and withdrawal of money in the Local Agency Investment Fund in accordance with Government Code Section 16429.1 et. seq. for the purpose of investment as provided therein is in the best interests of the district;

NOW; THEREFORE; BE !T RESOLVED, that the He!ix Water District Board of Directors hereby authorizes the deposit and withdrawal of district monies in the Local Agency Investment Fund in the state treasury in accordance with Government Code Section 16429.1 et .. seq. for the purpose of investment as provided therein.

BE IT FURTHER RESOLVED, as follows:

Section 1: The following district officers holding titles specified herein below or their successors in office are each hereby authorized to order the deposit or withdrawal of monies in the Local Agency Investment Fund and may execute and deliver any and all documents necessary or advisable in order to effectuate the purposes of this resolution and the transactions contemplated hereby:

Jennifer C. Bryant Name

Treasurer Title

Amy L. Pope Name

Deputy Treasurer Title

Carlos V. Lugo Name

General Manager Title

Signature Signature Signature

Section 2: This resolution shall remain in full force and effect until rescinded by the Helix Water District Board of Directors by resolution and a copy of the resolution rescinding this resolution filed with the state treasurer's office.

110

Resolution 19-05 Page 2 of 2

PASSED, ADOPTED AND APPROVED this 13th day of February 2019, by the following vote:

AYES:

NOES:

ABSENT:



111


HELIX WATER DISTRICT MODIFYING THE DESIGNEES WHO MAY SETTLE TRADES, DELIVER SECURITIES AND WIRE FUNDS FOR THE CUSTODY ACCOUNT IN UNION BANK

EFFECTIVE FEBRUARY 13, 2019

WHEREAS, a special account has been established at Union Bank and designated as the custody account; and

WHEREAS, it may be necessary to direct the custodian to settle trades, deliver securities and perform cash movement transactions per written instructions in connection with the duties as custodian; and

WHEREAS, it may be necessary from time to time to change authorized designees on the custody account.

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

Section 1:

Section 2:

Section 3:

The following individuals are authorized and empowered to execute and deliver all account documentation to open such bank accounts at Union Bank as may be necessary or appropriate for the conduct of district business in connection with a custody arrangement between the district and said bank.

The following named individuals are also authorized to direct the custodian to settle trades, deliver securities and perform cash movement transactions per written instructions in connection with the duties as custodian.

It is necessary to name:

Director of Administrative Services/Treasurer Jennifer C. Bryant, Finance Manager/Deputy Treasurer Amy L. Pope and/or Senior Accountant Robert A. Masterson


AYES:

NOES:

ABSENT:



112


HELIX WATER DISTRICT AUTHORIZING THE ESTABLISHMENT AND MAINTENANCE OF ACCOUNTS WITH MULTI-BANK SECURITIES INC.

AND AUTHORIZING SIGNERS ON BEHALF OF HELIX WATER DISTRICT EFFECTIVE FEBRUARY 13, 2019

WHEREAS, Helix Water District was organized and is existing under the Irrigation District Law, Water Code Section 20500, et seq., and;

WHEREAS, that the named authorized persons of Helix Water District, be and they hereby are, and each of them is, authorized and empowered, for and on behalf of the district, to establish and maintain one or more accounts with Multi-Bank Securities Inc. (herein called the "brokers") and Pershing LLC, its successors or assigns, and for the purpose of purchasing, investing in, or otherwise acquiring, selling, possessing, transferring, exchanging, pledging, or otherwise disposing of or realizing upon, and generally dealing in and with:

Section 1

Section 2

Any and all forms of securities including, but not by way of limitation, shares, stocks, options, stock options, stock index options, foreign currency options and debt instrument options, bonds, debentures, notes, scrip, participation certificates, rights to subscribe, warrants, certificates of deposit, mortgages, chooses in action, evidence of indebtedness, commercial paper, certificates of indebtedness and certificates of interest of any and every kind and nature whatsoever, secured or unsecured, whether represented by trust, participating and/or other certificates or otherwise; subject to the investments authorized by the district's investment policy; and

Any and all forms of securities including, but not by way of limitation, shares, stocks, options, stock options, stock index options, foreign currency options and debt instrument options, bonds, debentures, notes, scrip, participation certificates, rights to subscribe, warrants, certificates of deposit, mortgages, chooses in action, evidence of indebtedness, commercial paper, certificates of indebtedness and certificates of interest of any and every kind and nature whatsoever, secured or unsecured, whether represented by trust, participating and/or other certificates or otherwise; and margin transactions, including short sales; subject to the investments authorized by the district's investment policy;

WHEREAS, the fullest authority at all times with respect to any such commitment or with respect to any transaction deemed by any of the said authorized persons and/or agents to be proper in connection therewith is hereby conferred, including authority (without limiting the generality of the foregoing) to give written or oral instructions to the brokers with respect to said transactions; to bind and obligate the district to and for the carrying out of any contract, arrangement, or transaction, which shall be entered into by any such authorized persons and/or drafts drawn upon the funds of the district such sums as may be necessary in connection with any of the said accounts to deposit funds with the brokers; to deliver securities and/or contracts

113


to the brokers; to order the transfer or delivery thereof to any other person whatsoever, and/or to order the transfer record of any securities, or contracts, or titles, to any name selected by any of the said authorized persons or agents; to affix Helix Water District's seal to any documents or agreements, or otherwise; to endorse any securities and/or contracts in order to pass title thereto; to direct the sale or exercise of any rights with respect to any securities; to sign for the district all releases, powers of attorney and/or other documents in connection with any such account, and to agree to any terms or conditions to control any such account; to direct the brokers to surrender any securities to the proper agent or party for the purpose of effecting any exchange or conversion, or for the purpose of deposit with any protective or similar committee, or otherwise; to accept delivery of any securities, to borrow money and securities, if applicable, and to secure repayment thereof with the property of the district; to appoint any other person or persons to do any and all things which any and all things which any of the said authorized persons and/or agents is hereby empowered to do, and generally to do and take all action necessary in connection with the account, or considered desirable by such authorized persons and/or agents with respect thereto; and

WHEREAS, that the brokers may deal with any and all of the persons directly or indirectly by the foregoing resolution empowered, as though they were dealing with the district directly; and

WHEREAS, that the person signing this non-corporate resolution on behalf of the district be and hereby is authorized, empowered and directed to certify to the brokers: (a) a true copy of these resolutions; (b) specimen signatures of each and every person by these resolutions empowered; (c) a certificate (which, if required by brokers, shall be supported by an opinion of the general counsel of the district, or other counsel satisfactory to the brokers) that the district is duly organized and existing, that its governing rules empower it to transact the business by these resolutions defined, and that no limitation has been imposed upon such powers by the governing rules of the district or otherwise; and

WHEREAS, that the brokers may rely upon the certified copy of the resolutions, specimen signatures, and certificate, as continuing fully effective unless and until the brokers shall receive due written notice of change or rescission, and the dispatch or receipt of any other form of notice shall not constitute a waiver of this provision. nor shall the fact that any person hereby empowered ceases to be an authorized person of the district or becomes an authorized person under some title, in any way affect the powers hereby conferred, but the failure to supply any specimen signature shall not invalidate any transaction where the party authorizing the same has been actually empowered thereto by or in conformity with these resolutions; and

WHEREAS, that in the event of any change in the office of powers of persons hereby empowered, an authorized person shall certify such changes to the brokers in writing in the manner herein above provided, which notification, when received, shall be adequate both to terminate the powers of the persons therefore authorized, and to empower the persons thereby substituted; and

114


WHEREAS, that the authorized persons of the district be, and hereby is, authorized and empowered to countersign items as aforesaid; and

WHEREAS, that the foregoing resolutions and the certificates actually furnished to the brokers by the authorized person of pursuant thereto, be and they hereby are made irrevocable until written notice of the revocation thereof shall have been received by the brokers; and

BE IT AND IT IS HEREBY RESOLVED that Helix Water District Board of Directors authorize by this resolution the persons named below to act on behalf of the district.

Name Title Signature

Jennifer C. Bryant Director of Administrative Services/ Treasurer

Arny L. Pope Finance Manager/Deputy Treasurer

Robert A. Masterson Senior Accountant


AYES:

NOES:

ABSENT:

Daniel H. McMillan, President ATIEST:


3

115


Meeting with Consultant Reward Strategy Group Regarding Compensation Study

Tuesday, January 22, 2019, 10 a.m. Helix Water District - Administration Office

Attendance Consideration Requested by President McMillan

116


BOARD REPORT

TO:

FROM:

INITIATED BY:

Board of Directors


James A. Tomasulo, Director of EngineeringAt- 1\llilir" It Schlooer Enzlneerlnz 1\11-,n.,..tTor ,,,;.(J' ,,;;, .. '"'u n .• ...,.'"', 'l"'t''-'J L-.11511n ... "'-I 115 1Yiu1105c1 ,&-7

DATE: February 13, 2019

SUBJECT: Midyear Adjustments to the Fiscal Year 2018-19 Capital Improvement Program Budget Schedule 64


Infrastructure

Recommendation:

The board approve the midyear adjustments to the fiscal year 2018-19 capital improvement program budget schedule 64.

Background:

At the midpoint of every fiscal year, Helix Water District staff reviews the capital improvement program budget and proposes adjustments to reflect actual costs to date, the deferral or addition of projects and changes in estimated project costs due to changed field conditions or scope changes. Deferred project costs will be reallocated without increases to the CIP budget. In addition to the budget adjustments as shown below, staff recommends revising the budget to include one item, treatment plant sewer repair design, as it was determined to be urgent in nature to be designed in the current fiscal year and constructed the following fiscal year.

117

Below are the proposed changes to budgeted items within the schedules in the capital improvement program budget.

Schedule 64 - Items Requiring Additional Funding

Item Description Comments Amount

Pipeline Project Design of the project is ahead of 6 CIP19006: Broadway, schedule. Additional funds required to $210,000

Main, Pepper, Flume start construction of the project. Steel Pipeline Project Additional funds required to cover cost

10 CIP19010: Bancroft, anticipated at the notice of $20,000 Valencia completion. Helix 2 Pump Station Additional funds required to complete

14 Motor Control Center 85 percent of construction in this fiscal $100,000 Replacement year.

Small Valve Replacement Design of the project is ahead of 15 Fiscal Year 2019-20 schedule. Additional funds required to $200,000

start construction of the project. Additional funds required for

18 Grossmont Reservoir construction in the current fiscal year. $50,000 Valve Vault Upgrade Includes additional appropriation

previously approved by the board.

Treatment Plant Sewer Project added: Additional funds 28 Repairs required to complete the predesign $140,000

assessment and design of the project.

Schedule 64 - Items Requiring Less Funding

Item Description Comments Amount

Pipeline Project

7 CIP19007: Jamacha, Cost reductions are based on actual {$550,000} Skyline, Vista Del Valle, project completion costs.

Flume

Pipeline Project Cost reductions are based on actual 9 CIP19009: Showplace, project completion costs. {$100,000) Rogers

2 Z:\Board Reports (Final)\2019\012319 Midyear Adjustments - Final.docx

118

Lake Jennings Dam and Cost reductions are based on actual

17 Lake Cuyamaca Dam project completion costs.

($10,000) Paving Replacement

21 Fencing at 3rd and

Project has been placed on hold. ($10,000) Lexington

Pipeline Project CIP19027: Grape,

Cost reductions are based on actual 27 Dennstedt, Murray,

project completion costs. ($50,000)

Main, El Monte, Magnolia and Alleys

Staff recommends the redistribution of budget funds to the various projects within schedule 64 as shown above. The totals for schedules 64, 76 and 84 remain the same as summarized below.

Schedule Budgeted lncrease/(Decrease) Midyear Revision

64 $13,355,500 $0 $13,355,500

76 $448,500 $0 $448,500

84 $1,159,000 $0 $1,159,000

CIP TOTAL $14,963,000 $0 $14,963,000

Staff recommends the board approve the midyear adjustments to the fiscal year 2018-19 capital improvement program budget as described within this report.

3 Z:\Board Reports (Final)\2019\012319 Midyear Adjustments - Final.docx

119


BOARD REPORT

TO:

FROM:

INITIATED BY:

DATE:

SUBJECT:

Board of Directors


Jennifer C. Bryant, Director of Administrative Services~ Sandra L. Janzen, Board Secretary~ f February 13, 2019

Public Hearing and Adoption of an Ordinance Increasing Directors' Compensation



Recommendation:

The board conduct a public hearing and consider adoption of Ordinance 19-01 increasing directors' compensation from $200 to $225 for each day's service rendered.

Background:

The board previously discussed the issue of per diem compensation for directors' attendance at meetings and for days of service rendered during the January 2, 2019 and January 16, 2019 meetings.

Per Diem Amount

Water Code Section 20202 sets compensation for board service at $100 per day and allows the board to increase the per diem amount by 5 percent for each calendar year following the operative date of the last adjustment in compensation. The board last increased the per diem in 2003 to $200 from $150 in conformance with Section 20202. Because the last adjustment was effective in 2003, the board may increase the per diem by up to an additional $215.79 (5% per calendar year since the last adjustment 15 years ago}.

120

Procedures for Adoption

Water Code Section 20201 requires that any increase in per diems be adopted by ordinance, and Section 20204 provides that the ordinance cannot take effect until 60 days from the date of its passage. The increase has to be adopted at a public hearing and the notice of the hearing has to be published in a newspaper of general circulation in accordance with Government Code Section 6066.

Through general consensus at the January 16, 2019 meeting, the secretary of the board was directed to publish a notice of public hearing for February 6, 2019, to consider an increase in the per diem compensation from $200 to $225 per day. The February 6, 2019 regular board meeting was cancelled. As a result, the public hearing was rescheduled to February 13, 2019.

The notice of a public hearing was published in the East County Californian on January 31, 2019 and again on February 7, 2019.

Next steps if the board desires to change the per diem compensation:

1. Conduct a public hearing at 5 p.m. on February 13, 2019. 2. Adopt an ordinance setting the new per diem compensation on February 13,

2019. Note, the ordinance does not take effect until 60 days from the date of passage.

3. Publish the ordinance on February 21, 2019, with an effective date of April 15, 2019, in the East County Californian.

Attachments: Attachment A - Regional Board of Directors Per Diem Compensation Comparison Attachment B - Orange County Board of Directors Per Diem Survey Provided by

Director Hedberg

2

121

ORDINANCE 19-01 OF THE BOARD OF DIRECTORS OF HELIX WATER DISTRICT

INCREASING COMPENSATION OF DIRECTORS, EFFECTIVE APRIL 15, 2019, AND SUPERSEDING ORDINANCE 03-01 ADOPTED JUNE 18, 2003

BE IT ORDAINED by the Helix Water District Board of Directors as follows:

Section 1. That directors of Helix Water District shall be compensated as follows:

a) That each director shall receive compensation in the amount of $225 for each day's attendance at meetings of the board and of committees established by the board.

b) That each director shall receive compensation in the amount of $225 for each day's service rendered as a director by request of the board.

c) That in no event shall a director receive compensation for more than a total of 10 days in any calendar month.

d) Each director shall be reimbursed at the rate authorized by the Internal Revenue Service for each mile actually traveled in his or her private vehicle when acting under orders by the board, provided such mileage compensation does not exceed coach airfare plus normal costs for transportation to and from an airport.

e) That each director shall be reimbursed for actual and necessary expenses while acting under orders of the board.

Section 2. That except for compensation paid for attendance at meetings of the board, no compensation or expenses shall be paid by the district to a director until the director has filed with the district, on a form provided by the district, a claim for compensation and reimbursement of expenses, and the claim has been approved by the board.

Section 3. That pursuant to Section 20204 of the Water Code, this ordinance shall become effective 60 days from the date of its adoption, unless the voters of the district, as provided in Chapter 2 of Division 10 of the Water Code, petition for a referendum on the ordinance.


AYES:

NOES:

ABSENT:

Daniel H. McMillan, President AITEST:


122

Attachment A

BOARD OF DIRECTORS PER DIEM COMPENSATION COMPARISON

APRIL 2018

~·~ ,,,, ,, DISTRfCT.~'.'ttii~~ ,.,

Feb 2017"':f Feb 2018 -~',~ ·,F· •.

1 Carlsbad MWD $100.00 $100.00

2 Fallbrook PUD $140.71 $100.00

3 Otay Water District $100.00 $100.00

4 Ramona MWD $100.00 $100.00

5 San Dieguito Water District $100.00 $100.00

6 South Bay Irrigation District $100.00 $100.00

7 Valley Center MWD $100.00 $100.00

8 Lakeside Water District $125.00 $125.00

9 Padre Dam MWD $137.00 $140.00

10 Olivenhain MWD $150.00 $150.00

11 Rainbow MWD $150.00 $150.00

12 Santa Fe Irrigation District $150.00 $150.00

13 Sweetwater Authority $150.00 $150.00

14 SDCWA Directors/Officers $150/$180 $150/$180

15 Rincon Del Diablo MWD $160.00 $160.00

16 Leucadia Wastewater $190.00 $190.00

17 Encina Wastewater Authority $182.00 $200.00

18 Helix Water District $200.00 $200.00

19 Rancho California Water District $200.00 $200.00

20 Vallecitos Water District $200.00 $200.00

21 Vista Irrigation District $200.00 $200.00

22 Yuima MWD $206.00 $206.00

23 Elsinore Valley MWD $221.43 $221.43

24 Eastern MWD $216.00 $223.00

Average per diem for 2018 was $155.82

123

Attachment B

ORANGE COUNTY, CALIFORNIA BOARD OF DIRECTORS PER DIEM SURVEY

(as of November 12, 2018)

AGENCY PER DIEM MEETING

EFFECTIVE DATE

MAXIMUM MEETINGS PER MONTH

El Toro Water District $219.00 March 2018 10

Irvine Ranch Water District $286.00 January 2019 10

I -- ---- -- -- r-- -- I - - - - - - : -

Mesa Water District $264.00 July 2017 10

Moulton Niguel Water District $220.00 September 2016 10

I - -- -: ,.- • --- 11 I -- - i

Municipal Water of Orange County $296.99 January 2018 10

I - - - 11 I I

Orange County Water District $288.00 April 2018 10

I - - - · .· · I: I I Santa Margarita Water District $210.00 February 2009 10

I - - - --:-- - - . - 11 I : ~ - r ' - l· l

South Coast Water District $190.00 January 2006 10

Yorba Linda Water District $150.00 January 2003 10

124

Ii Helix WATER DISTRICT


BOARD REPORT

TO:

FROM:

INITIATED BY:

DATE:

SUBJECT:

Board of Directors


Jennifer C. Bryant, Director of Administrative Service~ Sandra L. Janzen, Board Secretary~ ~

February 13, 2019

Committee Meeting Schedule


Public Education and Outreach

Recommendation:

The board adopt Resolution 19-08 establishing the Helix Water District Parks, Land, Lakes and Garden Committee to meet the first Thursday of each month at 10 a.m., while maintaining three standing committees to meet on the second Wednesday of each month on a rotating basis at the following times: Engineering and Operations 4 p.m.; Finance and Administration 9 a.m.; Water Quality and Resources 9 a.m.

Background:

During the January 16, 2019, regular board meeting, President McMillan requested the board consider forming a standing committee for the purpose of reviewing the district's parks, land, lakes and garden assets each month. The board directed staff to provide a resolution establishing the new committee at 10 a.m. the first Thursday of each month and reported that the committee could meet at the Lake Jennings campground office building or the operations center.

125

If a standing committee determines it is necessary to meet more than the designated schedule, a special committee meeting may be scheduled. These meetings are in addition to the Committee of the Board meetings held on the fourth Wednesday of each month.

Standing committees are considered "legislative bodies" for purposes of the Brown Act. Thus, the standing committees will be properly noticed and open to the public.

President McMillan appointed the following board members to each committee:

Engineering and Operations: Chair Mark Gracyk Vice Chair DeAna R. Verbeke Alternate Joel A. Scalzitti

Finance and Administration: Chair Daniel H. McMillan Vice Chair Kathleen Coates Hedberg Alternate Mark Gracyk

Parks, land, Lakes and Garden: Chair Daniel H. McMillan Vice Chair Joel A. Scalzitti Alternate 1 DeAna R. Verbeke Alternate 2 Mark Gracyk Alternate 3 Kathleen Coates Hedberg

Water Quality and Resources: Chair Joel A. Scalzitti Vice Chair DeAna R. Verbeke Alternate Daniel H. McMillan

The alternates will only participate in the meeting and receive a per diem in the event the chair or vice chair are absent. All board members may attend the standing committee meetings, provided they do not participate in the meeting and therefore will not earn a per diem. If a non-committee board member attempts to participate in the meeting, the standing committee is advised by general counsel to adjourn the meeting immediately so as to minimize the Brown Act violation. However, the non-committee board member does maintain the right to speak as a member of the public.

The general manager, a department director and the board secretary or their designees will attend all standing committee meetings. The standing committee meetings will be of a less formal nature and will generally meet in the boardroom at the district's administration office.

2

126

It is recommended the board adopt Resolution 19-08 establishing the Helix Water District Parks, land, lakes and Garden Committee, to meet the first Thursday of each month at 10 a.rn., while maintaining three standing committees to meet on the second Wednesday of each month on a rotating basis at a set time. The first new committee meeting will be conducted on March 7, 2019.

Attachment: Board Members Designated/Appointed For Committees and Association Table

3

127

RESOLUTION 19-08 OF THE BOARD OF DIRECTORS OF THE HELIX WATER DISTRICT

ESTABLISHING THE PARKS, LAND, LAKES AND GARDEN COMMITTEE AS A MONTHLY STANDING MEETING

WHILE MAINTAINING THE DATES AND TIMES OF THREE STANDING COMMITTEES OF THE BOARD OF DIRECTORS TO MEET ON A

QUARTERLY ROTATION THE SECOND WEDNESDAY OF THE MONTH

WHEREAS, the Helix Water District Board of Directors desires to establish a Parks, Land, Lakes and Garden Committee to meet the first Thursday of each month at 10 a.m. at the lake Jennings campground office building or operations center effective March 7, 2019;and

WHEREAS, the board of directors desires to maintain three standing committees to meet on a quarterly rotation the second Wednesday of each month; and

WHEREAS, the board of directors desires to continue the Engineering and Operations Committee; Finance and Administration Committee; and Water Quality and Resources Committee meetings for the purposes of discussion, with no board action to be taken; and

WHEREAS, the president appoints a chair, vice chair and alternate for each committee with the alternate to attend the designated committee meeting in the absence of the chair or vice chair; and

WHEREAS, President Daniel H. McMillan provided the committee members the opportunity to select the meeting time and that all meetings will be held in the boardroom of the Helix Water District, 7811 University Avenue, La Mesa, California; the R.M. Levy Water Treatment Plant, 9550 Lake Jennings Park Road, Lakeside, California; the Lake Jennings campground offices, 10108 Bass Road, Lakeside, California or the Nat L. Eggert Operations Center, 1233 Vernon Way, El Cajon, California; and are open to the public.

NOW, THEREFORE, BE IT RESOLVED, by the Helix Water District Board of Directors that Chair Mark Gracyk, Vice Chair DeAna R. Verbeke, Alternate Joel A. Scalzitti will serve on the Engineering and Operations Committee the second Wednesday of January, April, July and October at 4 p.m. until a new annual appointment is made by the board president; and

BE IT FURTHER RESOLVED, by the Helix Water District Board of Directors that Chair Daniel H. McMillan, Vice Chair Kathleen Coates Hedberg, Alternate Mark Gracyk will serve on the Finance and Administration Committee the second Wednesday of March, June, September and December at 9 a.m. until a new annual appointment is made by the board president; and

BE IT FURTHER RESOLVED, by the Helix Water District Board of Directors that Chair Joel A. Scalzitti, Vice Chair DeAna R. Verbeke, Alternate Daniel H. McMillan will serve on the Water Quality and Resources Committee the second Wednesday of February, May, August and November at 9 a.m. at the R.M. Levy Water Treatment Plant until a new annual appointment is made by the board president; and

128

Resolution 19-08 Page 2

BE IT FURTHER RESOLVED, by the Helix Water District Board of Directors that Chair Daniel H. McMillan, Vice Chair Joel A. Scalzitti, Alternate 1 DeAna R. Verbeke, Alternate 2 Mark Gracyk and Alternate 3 Kathleen Coates Hedberg will serve on the Parks, Land, Lakes and Garden Committee the first Thursday of each month at 10 a.m. at the Lake Jennings campground office or the Nat L. Eggert Operations Center until a new annual appointment is made by the board president; and

BE IT FURTHER RESOLVED that the secretary of the board is hereby instructed to cause this resolution to be published once a week for two successive weeks in a newspaper published within the county (Water Code Section 21378).

PASSED, ADOPTED, AND APPROVED this 13th day of February 2019, by the following vote:

Ayes:

Noes:

Absent:

Daniel H. McMillan, President

ATTEST:


129

;> Board Orientation Handbook 2019

Each December, following the election of the board officers, the newly elected president appoints directors to the following committees and associations.


Board of Directors Committee/ Association Appointments

CURRENT ASSOCIATION PURPOSE MEETINGS POSITION REPRESENTATIVE

Association of To develop and make Fall and spring Communications Hedberg California Water recommendations to the conferences plus two Committee Agencies board regarding a additional meetings

comprehensive internal and per year externai communications program for ACWA

Association of Regional structure to Fall and spring Vice Chair Verbeke California Water membership conferences and as Term: Jan 18-Dec 19 Agencies Region called 10

Association of To consistently and cost- 2 times a year HWD Reps McMillan California Water effectively provide the Agencies/ broadest possible Meets prior to Hedberg (alternate) Joint Powers affordable insurance ACWA conferences Insurance coverages and related and as called Executive Authority services to its member Committee

agencies Employee Benefits Program Committee

Risk Management Committee

California Special Provides advocacy, Quarterly meetings HWD Reps Hedberg (past pres.) Districts outreach and member Association services while educating Board meets same McMillan (alternate)

policymakers and the public month as quarterly on the vital importance of meetings local services provided by special districts in California

hwd.com

130

;, Board Orientation Handbook 2019


California Special Reviews submitted video Yearly HWD Rep Gracyk Districts applications Association Grant Committee

City of La Mesa An advisory commission to Third Monday of each HWD Rep Gracyk Environmental the city regarding actions and month Sustainability policies that may preserve Commission and enhance the quality of La

Mesa's environment; addresses climate change and assists in the identification of measures that will improve environmental sustainability in La Mesa and the region

Cleantech San Member-based trade Various dates and No Specific HWD All Board Members Diego organization that supports times Rep

the cleantech industry by fostering collaborations across private, public and academic landscapes

Council of Water To share information Third Tuesday of each No Specific HWD All Board Members Utilities regarding water, recycled month Rep

water and wastewater with related agencies

East County To foster economic Third Wednesday of HWD Reps McMillan Economic prosperity and enhance each month Development the quality of life in San Verbeke (alternate) Council Diego's East County

Harry Griffen Reviews issues concerning As called HWD Reps McMillan Park Steering Harry Griffen Park Committee Gracyk (alternate)

HWD Advanced Staff updates prior to the Meets as needed HWD Reps Scalzitti Water Purification joint East County Ad Hoc Advanced Water Hedberg Committee Purification Project

meetings

HWD Engineering Reviews the district's Second Wednesday of HWD Reps Gracyk (chair) and Operations engineering and every January, April, Committee operations July and October at 4 Verbeke

p.m. (vice chair)

Scalzitti (alternate)

January 2019

131

> Board Orientation Handbook 2019


HWD Finance and Reviews the district's Second Wednesday of HWD Reps McMillan (chair) Administration finance and administration every March, June, Committee September and Hedberg (vice chair)

December at 9 a.m. Gracyk (alternate)

HWD Parks, Land, To be formed at the request First Thursday of HWD Reps McMillan (chair) Lakes and Garden of President McMillan to every month at

ensure a quality review of 10 a.m. Scalzitti (vice chair) the district's parks, land, lakes and garden assets Verbeke (alternate)

Gracyk (alternate) Hedberg (alternate)

HWD Scholarship Works with public affairs Once a year HWD Reps Hedberg Committee department tn rhnnc:i:>

scholarship winners Gracyk (alternate)

HWDWater Reviews the district's water Second Wednesday of HWD Reps Scalzitti ( chair) Quality and quality and resources every February, May, Resources August and Verbeke (vice chair) Committee November at 9 a.m.

McMillan (alternate)

National Water To expand NWRA's activities Annual conference HWD Rep Verbeke Resources to include nationwide Association representation of municipal One water seminar To be discussed during

and domestic water users in next budget cycle order to monitor federal legislation affecting public or private water distribution

San Diego County To provide a safe and SDCWA board HWD Reps Hedberg Water Authority reliable supply of water to meets once a month Term: Jan 17-Jul 19

the 24-member agencies Scalzitti in the SD region Committees meet Term: Jan 17-Aug 19

prior to SDCWA board meetings Audit Committee Scalzitti

Engineering Scalzitti Committee Hedberg

Imported Water Scalzitti

Water Planning Hedberg

Water Hedberg (alternate) Conservation Garden Committee

hwd.com

132

> Board Orientation Handbook 2019


San Diego To enhance the quality of life Monthly meeting No Specific HWD All Board Members East County by developing a strong Rep Chamber of economic climate while Commerce providing optimum service

to its members

San Diego River Formed by the SDRC Act Meets every other HWD Rep Verbeke Conservancy with a mission of restoration month beginning in

and conservation of the San February Diego river area

Urban Water Nonprofit public education Two conferences per HWD Reps All Board Members Institute Inc. organization with the year

mission to provide water Board Member Hedberg economics, management and resource poiicy information

Water Oversees the operation of Meets two times a HWD Reps Verbeke Conservation the Garden with year; special Garden Authority representatives from HWD, meetings as needed McMillan

Otay, Cuyamaca College, (voting alternate) SDCWA, City of San Diego and Sweetwater Authority

WateReuse To promote responsible Meets quarterly No Specific HWD All Board Members Association San stewardship of California's Rep Diego Chapter water resources by

maximizing the safe, practical and beneficial use of recycled water

January 2019

133


BOARD REPORT

TO:

FROM:

INITIATED BY:

DATE:

Board of Directors


James A. Tomasulo, Director of Engineering~ Milica K. Schipper, Engineering Manager~" Jeffrey J. MacMaster, Associate Engineer~

February 13, 2019

SUBJECT: Authorization to Call for Bids for the Pipeline Project Broadway, Main, Pepper and Flume CIP19006; Determination the Project is Exempt Underthe California Environmental Quality Act; Approval of the Project


Infrastructure

Recommendation:

The board authorize staff to call for bids and set the date and time of the bid opening for the pipeline project Broadway, Main, Pepper and Flume CIP19006; determine the project is exempt under the California Environmental Quality Act; approve the project.

Background:

Pipeline project Broadway, Main, Pepper and Flume CIP19006 is part of the district's ongoing cast-iron pipeline replacement program. District staff has completed the design of the project and it is listed within schedule 64, item 6 of the fiscal year 2018-19 capital budget. The project consists of replacing/abandoning approximately 7,200 linear feet of 8- inch and 12-inch diameter, 1940-S0s vintage cast-iron pipe in Broadway, Main, Pepper and Flume with 5,700 linear feet of 8-inch and 12-inch diameter PVC pipe within El Cajon as shown on the attached vicinity map. The project has been identified as a priority project in

134

the district's cast-iron pipeline replacement program master plan and is further described in the attached notice of exemption. The engineer's estimate for construction of this project is $2,400,000.

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 project 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 comparabie to existing improvements at the project iocation. The project is not located on a site designated pursuant to Government Code Section 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 to start the construction of this project have been budgeted in schedule 64, item 6 of the fiscal year 2018-19 capital improvement budget. Construction will be finalized in fiscal year 2019-20.

Staff recommends the board authorize staff to call for bids and set March 19, 2019, 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 the records is the secretary of the board.

Attachments: Attachment A - Director Divisions Map Attachment B - Vicinity Map Attachment C- Notice of Exemption

2 Z:\Board Reports (Final)\2019\021319 CIP19006 NIB with NOE- Final

135

HELIX WATER DISTRICT DIRECTOR DIVISIONS MAP CIP19006

Attachment A

D Director Division * Project Location

136

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Attachment B: Vicinity Map - CIP19006

137

Attachment C

NOTICE OF EXEMPTION

TO: Office of Planning and Research FROM: Helix Water District (Lead Agency)

D P. 0. Box 3044, Room 113 (Public Sacramento, CA 95812-3044 Agency)

0 Clerk of the Board of Supervisors Address Attn: Debbie Lundy

or 7811 University Avenue

County Clerk La Mesa, CA 91942-0427

(619) 667-6268 County of: San Diego

1. Project Title: Pipeline Project CIP19006/WO 4846 -Third Street, Broadway, Main Street, Pepper Drive and Flume

2. Project Applicant: Helix Water District


3. Project Location - Identify street address and El Cajon, CA cross streets or attach a map showing project Please see attached Exhibit A and corresponding vicinity site (preferably a USGS 15' or 7 1/2' topographical map identified by quadrangle

map.

name):

4. (a) Project Location - City: El Cajon

(b) Project Location - County: San Diego

5. Description of nature, purpose, and See Exhibit A attached. beneficiaries of Project:

6. Name of Public Agency approving project: Helix Water District

7. 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:

8. Exempt status: (check one)

(a) D Ministerial project.

(b) D Not a project.

(c) D Emergency Project.

(d) 0 Categorical Exemption. Class 1, State CEQA Guidelines section 15301(d) (existing

State type and section facilities)

number: Class 2, State CEQA Guidelines section 15302(c) (replacement or reconstruction)

(e) D Declared Emergency.

(f) D Statutory Exemption.

State Code section number:

(g) D Other. Explanation:

Notice of Exemption FORM''B"

138

9. Reason why project was exempt: The project is categorically exempt under Class 1 because it consists of restoration and rehabilitation of deteriorated facilities and mechanical equipment to meet current public health and safety and involves negligible expansion of use beyond the existing pipelines and appurtenances.

The project is categorically exempt under Class 2 because it consists of the replacement of existing aging pipeline utilities, in the same general alignment, and involves negligible or no expansion of capacity, and will have substantially the same purpose and capacity as the pipeline replaced.

10. Lead Agency Contact Person: Jeffrey MacMaster, Project Manager

Telephone: (619) 667-6277

11. If filed by applicant: Attach Preliminary Exemption Assessment (Form "A") before filing. N/A

12. Has a Notice of Exemption been filed by the Public Agency approving the project? Yes D NoD 13. Was a public hearing held by the Lead Agency to consider the exemption? Yes [gj NoD

If yes, the date of the public hearing was: TBD

Reviewed and Recommended:

Debbie Lundy, Environmental Analyst

Signature:______________ Date: _ James A. Tomasulo, Director of Engineering

Title: Lead Agency Representative

D 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 21152.1, Public Resources Code.

Notice of Exemption FORM "B"

139

EXHIBIT A

FORM B - NOTICE OF EXEMPTION PIPELINE PROJECT CIP19006/4846-THIRD STREET, BROADWAY, MAIN STREET, PEPPER

DRIVE AND FLUME

The project consists of replacing approximately 5,700 linear feet of 8-inch and 12-inch existing cast-iron pipelines with PVC pipe, and the abandonment of approximately 1,500 linear feet of cast-iron pipe, in the city of El Cajon and county of San Diego, as shown on the attached vicinity map. The project has been identified as a priority project in the district's cast-iron pipeline replacement program master plan.

Pipeline project CIP19006/4846 construction is anticipated to begin in March 2019, with a scheduled completion date of December 2019. This project will benefit customers in the immediate project area, as well as district customers in general, by helping the district maintain reliability of service and avoid potential pipeline failures. The project will restore and rehabilitate deteriorated pipeline facilities and does not involve expansion of the existing use.

140



BOARD REPORT

TO:

FROM:

INITIATED BY:

DATE:

SUBJECT:

Board of Directors

Carlos V. Lugo, General Manag\J

Jennifer C. Bryant, Director of Administrative Services~ Amy L. Pope, Finance Manager 1vfJ ,?/ Robert A. Masterson, Sr. Accountant i,iJA;

February 13, 2019

Prepayment of Helix Water District's CalPERS Unfunded Liability



Recommendation:

The board review and discuss options for reducing the district's current CalPERS unfunded liability and authorize district staff to make a related one-time $3 million to $5 million lump sum advanced funding payment to reduce the district's CalPER$ unfunded liability.

Background:

In the fall of 2014, the district worked with a consultant, the board of directors, the public and staff to finalize its strategic plan document. This document included goals and objectives organized into seven areas of strategic focus for the district which included: 1) customer service; 2) employees; 3) fiscal integrity and sustainability; 4) infrastructure; 5) water resources; 6) optimizing technology; and 7) public education and outreach.

On January 23, 2019, the board received an update regarding the status of the strategic work plan midyear 2018-19 goals and objectives. Within the fiscal integrity and sustainability strategic focus area is objective 3.5 - Continue to explore and consider

141

alternatives to reducing the unfunded liabilities for the retirement benefits system and the retiree health care benefits. Overall, the district has consistently taken a multitude of steps to reduce its CalPERS unfunded liability, including:

• making the full, required annual payments to Cal PERS; • having employees contribute the full portion of the employee contribution, saving

the district ratepayers approximately $1 million annually; • making moderate, but consistent annual prepayments to the unfunded liability

beginning in fiscal year 2014-15; • paying the monthly employer contribution in an annual lump sum, saving the district

approximately $50,000 each year and most recently; • evaluating alternatives to address the district's CalPERS unfunded liability in this

current fiscal year.

This memo provides a recommendation for borrowing funds from the district's El Monte reserve to make a large, one-time prepayment within the next several months. This results in significant savings to the district and its ratepayers.

Annually, CalPERS provides the district with an actuarial valuation of its pension plan. The most recent valuation provided to the district in July 2018, is dated as of June 30, 2017, and contains information regarding the district's assets, liabilities and required annual payment to the plan for fiscal year 2019-20 (see Appendix A). The market value of the district's CalPERS plan assets as of June 30, 2017 is $88.3 million, the total liability for the district's CalPERS plan is $129.6 million, leaving an unfunded liability balance of $41.3 million. The district's plan as of this date is 68.1 percent funded. This was consistent with the overall funding level for Cal PERS as of June 30, 2017 of 68 percent.

Each year, CalPERS calculates the difference between the actual and expected experience of the plan's assets. It is the difference between the actual and expected experience of these assumptions that impacts the growth or reduction of the unfunded liability. The expected experience is based on actuarial assumptions that include, for example, the plan's earnings (interest), as well as mortality rates, member contributions, plan changes and assumption changes. CalPERS has made a significant number of changes to each of these in the past several years, including bringing the expected interest rate earned on plan assets down to 7 percent for fiscal year 2018-19. This rate will appear in the valuation available in July of 2020.

The valuation report included in Appendix A contains the detailed schedule of the amortization of the 16 different gain/loss bases, going back to 2004, that comprise the current unfunded liability (see page 16). The total unfunded liability is effectively a debt on which the district is paying approximately 7 percent per year. However, it is important to note that this debt is not static, is not due immediately and any interest the district pays on the unfunded liability goes toward the district's total CalPERS plan assets. CalPERS currently amortizes the repayment of this amount over 30 years and the repayment is included in the amount that the district budgets annually as part of its total payment to CalPERS. For fiscal

2 Z:\Board Reports (Final)\2019\021319 CalPERS Prepayment Recommendation - Final.doc

142

year 2018-19, the district's total payment to CalPERS was $3,457,200, of which $2,303,283 was the payment towards the outstanding unfunded liability.

As noted earlier, the district began making additional, annual payments to reduce the unfunded liability in fiscal year 2014-15. Since that time, the district has made $2,750,000 of these additional payments, ranging from $500,000 to $750,000 annually. However, during the budget process for fiscal year 2018-19, board directed staff to begin analyzing the available options and impact of reducing the unfunded liability by making a one-time, large prepayment. To accomplish this, district staff consulted directly with CalPERS senior actuary, Nancy Campbell; attended workshops and seminars at the annual Association of California Water Agencies and CalPERS conferences on this topic; worked with a prepayment modelling tool that CalPERS had provided the district; and then contracted with Fieldman, Rolapp & Associates to further review options and evaluate staff's recommendation.

There are several options available when considering steps to reduce the unfunded liability. These are summarized below.

Option Descriptiom and Considerations 1) Fresh start • CalPERS creates a new, official unfunded liability payment

schedule of higher payments over a shorter term, e.g. 10, 15, 20 years versus the current 30-year amortization schedule

• Once directed, new payment schedule cannot be changed back

• Significant total and present value savings, but near-term increases in some cases

2) Advance funding payments

• Typicall')l adopted periodically as a rnultl-vear plan with dfscretlonarv pavments made annually to Cal PERS €:alF?ERS applies funds t© reduce unfunded liability and future paf Plllemt scliledl!lle Sa'ltiriigs are realized generally ifl proportion to existing pay,ments

• District has made a total of $2,750,000 in AFP payments begiuniag in fiscal y,ear 2014-15

• €am potentiallv also be made to the soon-to-be established Cal PERS run trust, similar, to tlae CERB:r through which the ci.istriet fomcls its otliler postemploymeAt benefits liability

3) Section 115 trust • Similar to an AFP, but with funds set aside in restricted trust • Requires additional policies, procedures and monitoring on

investments and usage • Funds ultimately sent to Cal PERS • Not recommended as this approach does NOT result in

change to official unfunded liability NOR to the funded percentage


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4) Pension obligation • Funds derived from issuing bonds at taxable interest rates I• bonds (approximately 5.25%)

• Funds transmitted to CalPERS to reduce unfunded liability

• Narrower savings prospects II • Possible risk of net losses

• Lack of flexibility

• Trades a flexible obligation for an inflexible one - i.e. 15 or 20- year fresh start versus fixed 30-year bond term

• Not recommended due to relatively minimal spread in the interest savings versus cost of new debt, as well as the

I inflexibility of a 30-year debt coupled with potentially II expenslve early call options

• lnterest paid to bond holders 5) Issue bonds to fund • Typically adopted as a multi-year plan

capital program • Assumes that all capital projects are started and completed on and use PayGo time for two years funds previously • Requirements for timely expenditure of funds in capital earmarked for program capital program to • Requires bond offering, rating, road show and issuance pay unfunded • Reduces debt capacity for the district, as well as for future liability projects Cal PERS applies funds to reduce unfunded liability

and future payment schedule

• Savings are realized generally in proportion to existing payments

• Interest paid to bond holders

In early December 2018, district staff reviewed the above with financial consultant, Fieldman, Rolapp and Associates, and asked that they calculate four criteria to evaluate options one, two and five. These criteria are:

1) Actual savings to the district net of any additional payments; 2) Net present value of the savings (based on 2.5 percent discount rate); 3) Funded ratio and 4) Date of final payoff of the current unfunded liability.

On December 17, 2018, district staff also reviewed the full FRA presentation during the quarterly Finance and Administration Committee meeting. That FRA presentation is included in Appendix B and the evaluation criteria summarized in the below table. For discussion purposes, options two thru four of the below summary and the attached presentation assume that the district makes a $5 million advanced funding payment to its unfunded liability. A lower AFP would result in potentially lower savings, higher annual payments and a longer payoff period than presented below.


144

Option Net UL NPV Funded Date UL Pro Con Savings Savings Ratio in is Paid Potential Potential 2025 Off

Current N/A N/A TBA- 2045 • Average annual payment through 2045 is $3.5 Unfunded 68% as million Liability of June

30,2018

1) 20-Year $8.73 $3.86 71% 2039 • Shortest UL • Higher UL payments Fresh Start million million repayment term for next 7 years

• Level UL payments of • Savings are "back- $3.9 million loaded"

• Limits future flexibility

2) AFP of $8.20 $3.89 70% 2044 • Savings gradually • Minimal near-term $5 Million million million ramp up savings Upfront • Average UL payments Applied to of - $3.2 million 2017 Gain • Retains future /Loss Base flexibility

3) AFP of $12.29 $5.83 73% 2043 • Savings gradually • Minimal near-term $5 Million million million ramp up and average savings Upfront+ UL payments of $750,000 - $3.1 million Next 4 Years • Retains future

flexibility

4} AFP of $12.85 $5.97 75% 2039 • Shortest UL • Payment increases $5 Million million million repayment term for next 3 years - Upfront + • Level UL payments of total of $1.1 million 20-Year - $3.5 million • Savings are "back- Fresh Start • Lower payment vs. loaded"

opt. 1, higher funded • Limits future flexibility % vs. options 1-3

5)$24 $12.97 $12.66 87% 2034 • Level payments after • Longest repayment Million million million for UL 15 years term and near-term Bond payoff • Bond and AFP payment increases Transaction payments average • Need discrete list of

Debt $3.7 million thru 2034 fully designed projects paid off and then $1.4 million • Limits future flexibility in 2049 thru 2019 • Reduces debt capacity

• Highest NPV savings for necessary future capital projects


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Recommendation

Based on the above analysis, staff is recommending that the district proceed with option 3 as described above. This option provides substantial actual savings, strong net present value savings, a higher funded ratio, a shorter payoff period and a lower average annual payment versus the status quo. This is without the district having to issue debt. It also provides the district with the flexibility to make future prepayments of the unfunded liability as funds become available and to reserve debt capacity for any necessary future capital projects.

The district has the ability to proceed with a $3 million to $5 million prepayment without impacting rates that have already been projected in the current five year projection. This could be accomplished by borrowing funds from the district's El Monte reserve and replenishing the reserve as follows.

$5 Million Advanced $3 Million Advanced Funding Payment Funding Payment

El Monte reserve - 6/30/18 $8 million $8 million Payment to Cal PERS (SS million) (S3 million) El Monte reserve - 6/30/19 $3 million $5 million Repayment from current bond $1.9 million $1.9 million reserve in fiscal year 2023-24 Repayment in fiscal year 2024-25 $1.8 million $1.1 million Repayment in fiscal year 2025-26 Sl.3 million SO million El Monte reserve 6/30/26 $8 million $8 million

Additionally, the four, $750,000 payments that are included in option three are already part of the district's current five year projection. Each of the payments would not result in an increase in water rates as they are part of the ongoing costs assumed in the current operating expense budget and five year projection.

If the board provides authorization for staff to proceed with option three, staff will contact CalPERS to ensure that the AFP is made within the current fiscal year so that CalPERS staff can recalculate the reduced payment for the district for its fiscal year 2019-20 budget.

Appendices:

Appendix A: Miscellaneous Plan of the Helix Water District Annual Valuation Report as of June 30, 2017

Appendix B: Fieldman, Rolap and Associates Unfunded Pension Costs Overview and Savings Options dated December 17, 2018


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Appendix A

A CalPERS

California Public Employees' Retirement System Actuarial Office P.O. Box 942701 Sacramento, CA 94229-2701 TTY: (916) 795-3240 (888) 225-7377 phone. (916) 795-2744 fax www .calpers.ca.gov

July 2018

Miscellaneous Plan of the Helix Water District (CalPERS ID: 6878685786) Annual Valuation Report as of June 30, 2017

Dear Employer,

As an attachment to this letter, you will find a copy of the June 30, 2017 actuarial valuation report of your pension plan. Your 2017 actuarial valuation report contains important actuarial information about your pension plan at CalPERS. Your CalPERS staff actuary, whose signature appears in the "Actuarial Certification" section on page 1, is available to discuss the report with you after August 1, 2018.

Required Contributions

The exhibit below displays the minimum required employer contributions and the Employee PEPRA Rate for Fiscal Year 2019-20 along with an estimate of the required contribution for Fiscal Year 2020-21. Member contributions other than cost sharing (whether paid by the employer or the employee) are in addition to the results shown below. The required employer contributions in this report do not reflect any cost sharing arrangement you may have with your employees.

Fiscal Year Employer Normal Employer Amortization of Employee

Cost Rate Unfunded Accrued Liability PEPRA Rate 2019-20 9.460% $2,855,875 6.25%

Projected Results 2020-21 10.2% $3,176,000 TBD

The actual investment return for Fiscal Year 2017-18 was not known at the time this report was prepared. The projections above assume the investment return for that year would be 7.25 percent. If the actual investment return for Fiscal Year 2017-18 differs from 7.25 percent, the actual contribution requirements for the projected years will differ from those shown above.

Moreover, the projected results for Fiscal Year 2020-21 assume that there are no future Plan changes, no further changes in assumptions other than those recently approved and no liability gains or losses. Such changes can have a significant impact on required contributions. Since they cannot be predicted in advance, the projected employer results shown above are estimates. The actual required employer contributions for Fiscal Year 2020-21 will be provided in next year's report.

For additional details regarding the assumptions and methods used for these projections please refer to the "Projected Employer Contributions" in the "Highlights and Executive Summary" section.

The required contributions shown above include a Normal Cost component expressed as a percentage of payroll and a payment toward Unfunded Accrued Liability expressed as a dollar amount. For illustrative total contribution requirements expressed as percentages of payroll, please see pages 4 and 5 of the report.

The "Risk Analysis" section of the valuation report starting on page 22 also contains estimated employer contributions in future years under a variety of investment return scenarios.

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Miscellaneous Plan of the Helix Water District (CalPERS ID: 6878685786) Annual Valuation Report as of June 30, 2017 Page 2

Changes since the Prior Year's Valuation

At its December 2016 meeting, the CalPERS Board of Administration lowered the discount rate from 7.50 percent to 7.00 percent using a three-year phase-in beginning with the June 30, 2016 actuarial valuation. The minimum employer contributions for Fiscal Year 2019-20 determined in this valuation were calculated using a discount rate of 7.25 percent. The projected employer contributions on Page 5 are calculated under the assumption that the discount rate will be lowered to 7.00 percent next year, as adopted by the Board.

On December 19, 2017, the CalPERS Board of Administration adopted new actuarial assumptions based on the recommendations in the December 2017 CalPERS Experience Study and Review of Actuarial Assumptions. This study reviewed the retirement rates, termination rates, mortality rates, rates of salary increases and inflation assumption for Public Agencies. These new assumptions are incorporated in your actuarial valuations and will impact the required contribution for FY 2019-20. In addition, the Board adopted a new asset portfolio as part of its Asset Liability Management. The new asset mix supports a 7.00 percent discount rate. The reduction of the inflation assumption will be implemented in two steps in conjunction with the decreases in the discount rate. For the June 30, 2017 valuation an inflation rate of 2.625 percent will be used and a rate of 2.50 percent will be used in the following valuation.

The CalPERS Board of Administration has adopted a new amortization policy effective with the June 30, 2019 actuarial valuation. The new policy shortens the period over which actuarial gains and losses are amortized from 30 years to 20 years with the payments computed using a level dollar amount. In addition, the new policy removes the 5-year ramp up and ramp-down on UAL bases attributable to assumption changes and non-investment gains/losses. The new policy removes the 5-year ramp-down on investment gains/losses. These changes will apply only to new UAL bases established on or after June 30, 2019.

For inactive employers the new amortization policy imposes a maximum amortization period of 15 years for all unfunded accrued liabilities effective June 30, 2017. Furthermore, the plan actuary has the ability to shorten the amortization period on any valuation date based on the life expectancy of plan members and projected cash flow needs to the plan. The impact of this has been reflected in the current valuation results.

Beginning with Fiscal Year 2017-18 CalPERS began collecting employer contributions toward the plan's unfunded liability as dollar amounts instead of the prior method of a contribution rate. This change addressed potential funding issues that could arise from a declining payroll or reduction in the number of active members in the plan. Funding the unfunded liability as a percentage of payroll could lead to the underfunding of the plans. Due to stakeholder feedback regarding internal needs for total contributions expressed as a percentage of payroll, the reports include such results in the contribution projection on page 5. These results are provided for information purposes only. Contributions toward the unfunded liability will continue to be collected as dollar amounts.

The CalPERS Board of Administration adopted a Risk Mitigation Policy which is designed to reduce funding risk over time. This Policy has been temporarily suspended during the period over which the discount rate is being lowered. More details on the Risk Mitigation Policy can be found on our website.

Besides the above noted changes, there may also be changes specific to the plan such as contract amendments and funding changes.

Further descriptions of general changes are included in the "Highlights and Executive Summary" section and in Appendix A, "Actuarial Methods and Assumptions." The effects of the changes on the required contributions are included in the "Reconciliation of Required Employer Contributions" section.

We understand that you might have some questions about these results. While we are very interested in discussing these results with your agency, in the interest of allowing us to give every public agency their results, we ask that you wait until after August 1, 2018 to contact us with actuarial questions. If you have other questions, you may call the Customer Contact Center at (888)-CalPERS or (888-225-7377).

Sincerely,

SCOTT TERANDO Chief Actuary

148

A CalPERS

Actuarial Valuation as of June 30, 2017

for the Miscellaneous Plan

of the Helix Water District

(CalPERS ID: 6878685786) (Rate Plan ID: 831)

Required Contributions for Fiscal Year

July 1, 2019 - lune 30, 2020

149

Table of Contents

Actuarial Certification 1

Highlights and Executive Summary Introduction Purpose of the Report Required Contributions Plan's Funded Status Projected Employer Contributions Cost Changes Since the Prior Year's Valuation Subsequent Events

3 3 4 5 5 6 7 7

Assets Reconciliation of the Market Value of Assets Asset Allocation CalPERS History of Investment Returns

Liabilities and Contributions Development of Accrued and Unfunded Liabilities (Gain)/ Loss Analysis 06/30/16 - 06/30/17 Schedule of Amortization Bases Amortization Schedule and Alternatives Reconciliation of Required Employer Contributions Employer Contribution History Funding History

Risk Analysis Analysis of Future Investment Return Scenarios Analysis of Discount Rate Sensitivity Volatility Ratios Hypothetical Termination Liability

Plan's Major Benefit Provisions Plan's Major Benefit Options

Appendix A - Actuarial Methods and Assumptions Actuarial Data Actuarial Methods Actuarial Assumptions Miscellaneous

Appendix B - Principal Plan Provisions

Appendix C - Participant Data Summary of Valuation Data Active Members Transferred and Terminated Members Retired Members and Beneficiaries

Appendix D - Normal Cost Information by Group Normal Cost by Benefit Group PEPRA Member Contribution Rates

Appendix E - Glossary of Actuarial Terms

10 11 12

14 15 16 17 19 20 20

22 23 24 25

27

A-1 A-1 A-4 A-22

B-1

C-1 C-2 C-3 C-4

D-1 D-2

E-1

(CY) FIN PROCESS CONTROL ID: 521905 (PY) FIN PROCESS CONTROL ID: 493610 REPORT ID: 113348

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CalPERS Actuarial Valuation - June 30, 2017 Miscellaneous Plan of the Helix Water District CalPERS ID: 6878685786

Actuarial Certification To the best of our knowledge, this report is complete and accurate and contains sufficient information to disclose, fully and fairly, the funded condition of the Miscellaneous Plan of the Helix Water District. This valuation is based on the member and financial data as of June 30, 2017 provided by the various CalPERS databases and the benefits under this plan with CalPERS as of the date this report was produced. It is our opinion that the valuation has been performed in accordance with generally accepted actuarial principles, in accordance with standards of practice prescribed by the Actuarial Standards Board, and that the assumptions and methods are internally consistent and reasonable for this plan, as prescribed by the CalPERS Board of Administration according to provisions set forth in the California Public Employees' Retirement Law.

The undersigned is an actuary for CalPERS, a member of the American Academy of Actuaries and the Society of Actuaries and meets the Qualification Standards of the American Academy of Actuaries to render the actuarial opinions contained herein.

NANCY E. CAMPBELL, ASA, MAAA Enrolled Actuary Supervising Pension Actuary, CalPERS

Page 1

151

Highlights and Executive Summary

• Introduction

• Purpose of the Report

• Required Contributions

• Plan's Funded Status

• Projected Employer Contributions

• Cost

• Changes Since the Prior Year's Valuation

• Subsequent Events

152


Introduction This report presents the results of the June 30, 2017 actuarial valuation of the Miscellaneous Plan of the Helix Water District of the California Public Employees' Retirement System (CalPERS). This actuarial valuation sets the minimum required employer contributions for Fiscal Year 2019-20.

Purpose of the Report The actuarial valuation was prepared by the CalPERS Actuarial Office using data as of June 30, 2017. The purpose of the report is to:

• Set forth the assets and accrued liabilities of this plan as of June 30, 2017; • Determine the minimum required employer contributions for the fiscal year July 1, 2019 through June

30, 2020; • Provide actuarial information as of June 30, 2017 to the CalPERS Board of Administration and other

interested parties.

The pension funding information presented in this report should not be used in financial reports subject to Governmental Accounting Standards Board (GASS) Statement No. 68 for an Agent Employer Defined Benefit Pension Plan. A separate accounting valuation report for such purposes is available from CalPERS and details for ordering are available on our website.

The measurements shown in this actuarial valuation may not be applicable for other purposes. The employer should contact their actuary before disseminating any portion of this report for any reason that is not explicitly described above.

Future actuarial measurements may differ significantly from the current measurements presented in this report due to such factors as the following: plan experience differing from that anticipated by the economic or demographic assumptions; changes in economic or demographic assumptions; changes in actuarial policies; and changes in plan provisions or applicable law.

California Actuarial Advisory Panel Recommendations

This report includes all the basic disclosure elements as described in the Model Disclosure Elements for Actuarial Valuation Reports recommended in 2011 by the California Actuarial Advisory Panel (CAAP), with the exception of including the original base amounts of the various components of the unfunded liability in the Schedule of Amortization Bases shown on page 16.

Additionally, this report includes the following "Enhanced Risk Disclosures" also recommended by the CAAP in the Model Disclosure Elements document:

• A "Deterministic Stress Test," projecting future results under different investment income scenarios • A "Sensitivity Analysis," showing the impact on current valuation results using alternative discount

rates of 6.0 percent, 7.0 percent and 8.0 percent.

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Required Contributions

Required Employer Contribution

Employer Normal Cost Rate Plus, Either 1) Monthly Employer Dollar UAL Payment Or

2) Annual UAL Prepayment Option

Required PEPRA Member Contribution Rate The total minimum required employer contribution is the sum of the Plan's Employer Normal Cost Rate (expressed as a percentage of payrolO plus the Employer Unfunded Accrued Liability (UAL) Contribution Amount (billed monthly in dollars).

Only the UAL portion of the employer contribution can be prepaid {which must be received in full no later than July 31). Plan Normal Cost contributions will be made as part of the payroll reporting process. If there is contractual cost sharing or other change, this amount will change.

In accordance with Sections 20537 and 20572 of the Public Employees' Retirement Law, if a contracting agency fails to remit the required contributions when due, interest and penalties may apply.

For additional detail regarding the determination of the required contribution for PEPRA members, see Appendix D. Required member contributions for Classic members can be found in Appendix B.

Fiscal Year 2019-20

9.460%

$ 237,990

$ 2,757,659

6.25%

Fiscal Year Fiscal Year 2018-19 2019-20

Normal Cost Contribution as a Percentage of Payroll Total Normal Cost 16.184% 16.904% Employee Contribution1 7.549% 7.444% Employer Normal Cost2 8.635% 9.460%

Projected Annual Payroll for Contribution Year $ 13,359,095 $ 13,218,083

Estimated Employer Contributions Based On Projected Payroll

Total Normal Cost $ 2,162,036 $ 2,234,385 Employee Contribution1 1,008,478 983,954 Employer Normal Cost2 1,153,558 1,250,431

Unfunded Liability Contribution 2,386,706 2,855,875 % of Projected Payroll (illustrative only) 17.866% 21.606%

Estimated Total Employer Contribution $ 3,540,264 $ 4,106,306 % of Projected Payroll (illustrative only) 26.501% 31.066%

1 For classic members, this is the percentage specified in the Public Employees Retirement Law, net of any reduction from the use of a modified formula or other factors. For PEPRA members, the member contribution rate is based on 50 percent of the normal cost. A development of PEPRA member contribution rates can be found in Appendix D. Employee cost sharing is not shown in this report.

2 The Employer Normal Cost is a blended rate for all benefit groups in the plan. A breakout of normal cost by benefit group is shown in Appendix D.

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Plan's Funded Status 1. Present Value of Projected Benefits 2. Entry Age Normal Accrued Liability 3. Market Value of Assets (MVA) 4. Unfunded Accrued Liability (UAL) [(2) - (3)] 5. Funded Ratio [(3) / (2)]

June 30, 2016 June 30, 2017 $ 139,740,259 $ 147,062,070

124,140,194 129,592,823 $ 81,623,290 $ 88,248,111 $ 42,516,904 $ 41,344,712

65.8% 68.1%

This measure of funded status is an assessment of the need for future employer contributions based on the selected actuarial cost method used to fund the plan. The UAL is the present value of future employer contributions for service that has already been earned and is in addition to future normal cost contributions for active members. For a measure of funded status that is appropriate for assessing the sufficiency of plan assets to cover estimated termination liabilities, please see "Hypothetical Termination Liability" in the "Risk Analysis" section.

Projected Employer Contributions The table below shows the required and projected employer contributions (before cost sharing) for the next six fiscal years. Projected results reflect the adopted changes to the discount rate described in Appendix A, "Actuarial Methods and Assumptions." The projections also assume that all actuarial assumptions will be realized and that no further changes to assumptions, contributions, benefits, or funding will occur during the projection period. The projected normal cost percentages in the projections below do not reflect that the normal cost will decline over time as new employees are hired into PEPRA or other lower cost benefit tiers.

Required Projected Future Employer Contributions Contribution (Assumes 7.25% Return for Fiscal Year 2017-18)

Fiscal Year 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25

Normal Cost % 9.460% 10.2% 10.2% 10.2% 10.2% 10.2%

UAL Payment 2,855,875 3,176,000 3,554,000 3,865,000 4,041,000 4,242,000

Total as a % of Payroll* 31.1% Projected Payroll 13/218,083 13/548/595 13/921/181 14/304/013 14/697,373 15,101/551

*Illustrative only and based on the projected payroll shown.

Changes in the UAL due to actuarial gains or losses as well as changes in actuarial assumptions or methods are amortized using a 5-year ramp up. For more information, please see "Amortization of the Unfunded Actuarial Accrued Liability" under "Actuarial Methods" in Appendix A. This method phases in the impact of changes in UAL over a 5-year period and attempts to minimize employer cost volatility from year to year. As a result of this methodology, dramatic changes in the required employer contributions in any one year are less likely. However, required contributions can change gradually and significantly over the next five years. In years where there is a large increase in UAL the relatively small amortization payments during the ramp up period could result in a funded ratio that is projected to decrease initially while the contribution impact of the increase in the UAL is phased in.

Due to the adopted change in the discount rate for the next valuation in combination with the 5-year phase in ramp, the increases in the required contributions are expected to continue for six years from Fiscal Year 2019-20 through Fiscal Year 2024-25.

For projected contributions under alternate investment return scenarios, please see the "Analysis of Future Investment Return Scenarios" in the "Risk Analysis" section.

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Cost Actuarial Cost Estimates in General

What is the cost of the pension plan?

Contributions to fund the pension plan are comprised of two components:

• The Normal Cost, expressed as a percentage of total active payroll. • The Amortization of the Unfunded Accrued Liability (UAL), expressed as a dollar amount.

For fiscal years prior to FY 2017-18, the Amortizations of UAL component was expressed as percentage of total active payroll. Starting with FY 2017-18, the Amortization of UAL component was expressed as a dollar amount and invoiced on a monthly basis. There continues to be an option to prepay this amount during July of each fiscal year.

The Normal Cost component will continue to be expressed as a percentage of active payroll with employer and employee contributions payable as part of the regular payroll reporting process.

The determination of both components requires complex actuarial calculations. The calculations are based on a set of actuarial assumptions which can be divided into two categories:

• Demographic assumptions (which includes mortality rates, retirement rates, employment termination rates and disability rates)

• Economic assumptions (which includes future investment earnings, inflation, salary growth rates)

These assumptions reflect CalPERS best estimate of the future experience of the plan and are long term in nature. We recognize that all the assumptions will not be realized in any given year. For example, the investment earnings at CalPERS have averaged 6.6 percent over the 20 years ending June 30, 2017, yet individual fiscal year returns have ranged from -24.0 percent to +21.7 percent. In addition, CalPERS reviews all the actuarial assumptions on an ongoing basis by conducting in-depth experience studies every four years, with the most recent experience study completed in 2017.

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Changes since the Prior Year's Valuation Benefits

The standard actuarial practice at CalPERS is to recognize mandated legislative benefit changes in the first annual valuation following the effective date of the legislation. Voluntary benefit changes by plan amendment are generally included in the first valuation that is prepared after the amendment becomes effective, even if the valuation date is prior to the effective date of the amendment.

This valuation generally reflects plan changes by amendments effective before the date of the report. Please refer to the "Plan's Major Benefit Options" and Appendix B for a summary of the plan provisions used in this valuation. The effect of any mandated benefit changes or plan amendments on the unfunded liability is shown in the "(Gain)/Loss Analysis" and the effect on the employer contribution is shown in the "Reconciliation of Required Employer Contributions." It should be noted that no change in liability or contribution is shown for any plan changes which were already included in the prior year's valuation.

Actuarial Methods and Assumptions

On December 21, 2016, the CalPERS Board of Administration lowered the discount rate from 7.50 percent to 7.00 percent using a three-year phase-in beginning with the June 30, 2016 actuarial valuation. The minimum employer contribution for Fiscal Year 2019-20 determined in this valuation was calculated using a discount rate of 7.25 percent. The projected employer contributions on Page 5 are calculated assuming that the discount rate will be lowered to 7.00 percent next year as adopted by the Board. The decision to reduce the discount rate was primarily based on reduced capital market assumptions provided by external investment consultants and CalPERS investment staff. The specific decision adopted by the Board reflected recommendations from CalPERS staff and additional input from employer and employee stakeholder groups. Based on the investment allocation adopted by the Board and capital market assumptions, the reduced discount rate assumption provides a more realistic assumption for the long-term investment return of the fund.

On December 19, 2017, the CalPERS Board of Administration adopted new actuarial assumptions based on the recommendations in the December 2017 CalPERS Experience Study and Review of Actuarial Assumptions. This study reviewed the retirement rates, termination rates, mortality rates, rates of salary increases and inflation assumption for Public Agencies. These new assumptions are incorporated in this actuarial valuation and will impact the required contribution for FY 2019-20. In addition, the Board adopted a new asset portfolio as part of its Asset Liability Management. The new asset mix supports a 7.00 percent discount rate. The reduction of the inflation assumption will be implemented in two steps in conjunction with the decreases in the discount rate. For the June 30, 2017 valuation an inflation rate of 2.625 percent will be used and a rate of 2.50 percent will be used in the following valuation.

Notwithstanding the Board's decision to phase into a 7.0 percent discount rate, subsequent analysis of the expected investment return of CalPERS assets or changes to the investment allocation may result in a change to this discount rate schedule.

Subsequent Events The CalPERS Board of Administration has adopted a new amortization policy effective with the June 30, 2019 actuarial valuation. The new policy shortens the period over which actuarial gains and losses are amortized from 30 years to 20 years with the payments computed using a level dollar amount. In addition, the new policy removes the 5-year ramp-up and ramp-down on UAL bases attributable to assumption changes and non-investment gains/losses. The new policy removes the 5-year ramp-down on investment gains/losses. These changes will apply only to new UAL bases established on or after June 30, 2019.

For inactive employers the new amortization policy imposes a maximum amortization period of 15 years for all unfunded accrued liabilities effective June 30, 2017. Furthermore, the plan actuary has the ability to shorten the amortization period on any valuation date based on the life expectancy of plan members and projected cash flow needs to the plan. The impact of this has been reflected in the current valuation results.

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The contribution requirements determined in this actuarial valuation report are based on demographic and financial information as of June 30, 2017. Changes in the value of assets subsequent to that date are not reflected. Investment returns below the assumed rate of return will increase the retired contribution, while investment returns above the assumed rate of return will decrease the retired contribution.

This actuarial valuation report reflects statutory changes, regulatory changes and CalPERS Board actions through January 2018. Any subsequent changes or actions are not reflected.

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158

Assets

• Reconciliation of the Market Value of Assets

• Asset Allocation

• CalPERS History of Investment Returns

159


Reconciliation of the Market Value of Assets 1. Market Value of Assets as of 6/30/16 including Receivables 2. Change in Receivables for Service Buybacks 3. Employer Contributions 4. Employee Contributions 5. Benefit Payments to Retirees and Beneficiaries 6. Refunds 7. Lump Sum Payments 8. Transfers and Miscellaneous Adjustments 9. Net Investment Return 10. Market Value of Assets as of 6/30/17 including Receivables

$ 81,623,290 (28,345)

3,387,063 925,502

(6,587,323) (155,825)

0 40,374

9,043,375 $ 88,248,111

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Asset Allocation CalPERS adheres to an Asset Allocation Strategy which establishes asset class allocation policy targets and ranges, and manages those asset class allocations within their policy ranges. CalPERS Investment Belief No. 6 recognizes that strategic asset allocation is the dominant determinant of portfolio risk and return. On December 19, 2017, the CalPERS Board of Administration adopted changes to the current asset allocation as shown in the Policy Target Allocation below expressed as a percentage of total assets.

The asset allocation and market value of assets shown below reflect the values of the Public Employees' Retirement Fund (PERF) in its entirety as of June 30, 2017. The assets for Helix Water District Miscellaneous Plan are part of the PERF and are invested accordingly.

(B) (C) (A) Market Value Policy Target

Asset Class ($ Billion) Allocation Public Equity 156.2 50.0%

Private Equity 25.9 8.0%

Global Fixed Income 62.9 28.0%

Liquidity 15.5 1.0%

Real Assets 36.3 13.0%

Inflation Sensitive Assets 25.3 0.0%

Other 1.6 0.0%

Total Fund $323.7 100.0%

Actual Asset Allocation at 6/30/2017 Other Inflation

Liquidity 4.8%

Public Equity 48.3%

8.0%

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CalPERS History of Investment Returns The following is a chart with the 20-year historical annual returns of the Public Employees Retirement Fund for each fiscal year ending on June 30. Beginning in 2002, the figures are reported as gross of fees.

25.0% ',.. ~ V1 ~

20,0% V

15.0% .,,

10.0% _.,,

5.0%

0.0%

0 U'1

*

,.. N

,- - -

----=--=--L tr ,----'=,--=,--=,--=--,-=,- (

- - -

,.. w ·., ,..

- ,- -

l8 99 00 (

-5.0% V

- - - 0 i-J

* - ____,_,,_ - 03 04 05 06 07 ( (

-10,0% V

-15.0% '

-20.0% ,,

10 11 12 13 14 15 16 17

- 2 5. 0% y, /:..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::..::_-_-i~~1--=--=--=--=--=--=--=--=--=--=--=--=--=--=--=--=--=--=--=--=--=--=--=--=--=--:...,,-,,I

The table below shows historical geometric mean annual returns of the Public Employees Retirement Fund for various time periods ending on June 30, 2017 (figures are reported as gross of fees). The geometric mean rate of return is the average rate per period compounded over multiple periods. It should be recognized that in any given year the rate of return is volatile. The portfolio has an expected volatility of 11.4 percent per year based on the most recent Asset Liability Modelling study. The volatility is a measure of the risk of the portfolio expressed in the standard deviation of the fund's total return distribution, expressed as a percentage. Consequently, when looking at investment returns, it is more instructive to look at returns over longer time horizons.

History of CalPERS Geometric Mean Rates of Return and Volatilities 1 year 5 year 10 year 20 year 30 year

Geometric Return 11.2% 8.8% 4.3% 6.6% 8.2% Volatilitv - 7.3% 13.4% 11.5% 10.1%

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Liabilities and Contributions

• Development of Accrued and Unfunded Liabilities

• (Gain) / Loss Analysis 06/30/16 - 06/30/17

• Schedule of Amortization Bases

• Amortization Schedule and Alternatives

• Reconciliation of Required Employer Contributions

• Employer Contribution History

• Funding History

163


Development of Accrued and Unfunded Liabilities June 30, 2016 June 30, 2017

1. Present Value of Projected Benefits a) Active Members $ 59,419,491 58,759,401 b) Transferred Members 2,351,715 2,565,552 c) Terminated Members 806,918 1,953,365 d) Members and Beneficiaries Receiving Payments 77,162,135 83,783,752 e) Total $ 139,740,259 147,062,070

2. Present Value of Future Employer Normal Costs $ 8,140,670 9,603,605

3. Present Value of Future Employee Contributions $ 7,459,395 7,865,642

4. Entry Age Normal Accrued Liability a) Active Members [(la) - (2) - (3)] $ 43,819,426 41,290,154 b) Transferred Members (lb) 2,351,715 2,565,552 c) Terminated Members (le) 806,918 1,953,365 d) Members and Beneficiaries Receiving Payments (ld) 77,162,135 83,783,752 e) Total $ 124,140,194 129,592,823

5. Market Value of Assets (MVA) $ 81,623,290 88,248,111 6. Unfunded Accrued Liability (UAL) [(4e) - (5)] $ 42,516,904 41,344,712 7. Funded Ratio [(5) / (4e)] 65.8% 68.1%

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(Gain)/Loss Analysis 6/30/16 - 6/30/17 To calculate the cost requirements of the plan, assumptions are made about future events that affect the amount and timing of benefits to be paid and assets to be accumulated. Each year, actual experience is compared to the expected experience based on the actuarial assumptions. This results in actuarial gains or losses, as shown below.

1. Total (Gain)/Loss for the Year a) Unfunded Accrued Liability (UAL) as of 6/30/16 $ 42,516,904 b) Expected Payment on the UAL during 2016-17 2,284,104 c) Interest through 6/30/17 [.07375 x (la) - ((1.07375)¥2

- 1) x (lb)] 3,052,894 d) Expected UAL before all other changes [(la) - (lb)+ (le)] 43,285,694 e) Change due to plan changes 0 f) Change due to assumption change 1,582,432 g) Expected UAL after all other changes [(ld) + (le) + (lf)] 44,868,126 h) Actual UAL as of 6/30/17 41£344£712 i) Total (Gain)/Loss for 2016-17 [(lh) - (lg)] $ (3,523,414)

2. Contribution (Gain)/Loss for the Year a) Expected Contribution (Employer and Employee) $ 4,292,187 b) Interest on Expected Contributions 155,459 c) Actual Contributions 4,312,565 d) Interest on Actual Contributions 156,197 e) Expected Contributions with Interest [(2a) + (2b)] 4,447,646 f) Actual Contributions with Interest [(2c) + (2d)] 4!468J62 g) Contribution (Gain)/Loss [(2e) - (2f)] $ (21,116)

3. Asset (Gain)/Loss for the Year a) Market Value of Assets as of 6/30/16 $ 81,623,290 b) Prior Fiscal Year Receivables (200,765) c) Current Fiscal Year Receivables 172,420 d) Contributions Received 4,312,565 e) Benefits and Refunds Paid (6,743,148) f) Transfers and Miscellaneous Adjustments 40,374 g) Expected Int. [.07375 x (3a + 3b) + ((1.07375)';, - 1) x ((3d) + (3e) + (3f))] 5,918,340 h) Expected Assets as of 6/30/17 [(3a) + (3b) + (3c) + (3d) + (3e) + (3f) + (3g)] 85,123,076 i) Market Value of Assets as of 6/30/17 881248!111 j) Asset (Gain)/Loss [(3h) - (3i)] $ (3,125,035)

4. Liability (Gain)/Loss for the Year a) Total (Gain)/Loss (Il) $ (3,523,414) b) Contribution (Gain)/Loss (2g) (21,116) c) Asset (Gain)/Loss (3j) (3!125£035} d) Liability (Gain)/Loss [(4a) - (4b) - (4c)] $ (377,263)

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Schedule of Amortization Bases There is a two-year lag between the valuation date and the start of the contribution fiscal year. • The assets, liabilities, and funded status of the plan are measured as of the valuation date: June 30, 2017. • The required employer contributions determined by the valuation are for the fiscal year beginning two years after the valuation date: Fiscal Year 2019-20.

This two-year lag is necessary due to the amount of time needed to extract and test the membership and financial data, and the need to provide public agencies with their required employer contribution well in advance of the start of the fiscal year.

The Unfunded Accrued Liability (UAL) is used to determine the employer contribution and therefore must be rolled forward two years from the valuation date to the first day of the fiscal year for which the contribution is being determined. The UAL is rolled forward each year by subtracting the expected payment on the UAL for the fiscal year and adjusting for interest. The expected payment on the UAL for a fiscal year is equal to the Expected Employer Contribution for the fiscal year minus the Expected Normal Cost for the year. The Employer Contribution for the first fiscal year is determined by the actuarial valuation two years ago and the contribution for the second year is from the actuarial valuation one year ago. Additional discretionary payments are reflected in the Expected Payments column in the fiscal year they were made by the agency.

Reason for Base MITHOD CHANGE ASSUMPTION CHANGE SPECIAL (GAIN)/LOSS . SPECIAL (GAIN)/LOSs . ASSUMPTION CHANGE SPECIAL (GAIN)/LOSS.. _ PAYMENT (GAIN)/LOSS .

. J GAIN)/LOSS .. •... (GAIN),/-"L=O=SS'---- ASSUMPTION CHANGE

.... (GAIN)/LOSS - .

... (GAIN),/-"'L=OS=S'---- ASSUMPTION CHANGE (GAIN)/_LO_S_S _ ASSUMPTION CHANGE (GAIN)/LOSS TOTAL

Date Established 06/30/04 06/30/09 06/30/09 06/30/10 06/30/11 06/30/11 06/30/12

..... 06/30/12 ·········· 06/30/13

06/30/14 ........ 06/30/14

06/30/15 06/30/16 06/30/16 06/30/17 06/30/17

Ramp Amorti- Up/Down zation Balance 2019-20 Period 6/30/17 No Ramp 7. .....$(239,247) No Ramp 12 .. . $3,548,973 Ng R?..f!.IP.. . ?.?.... .g,315, 908 No Ramp ?.~... . $J,887,478 No Ramp J'.'!. . J?.,035,973 No Ramp 24 ..$(690,157)_ No Ramp ?.:?.... . $(?.,.§Q'.!,.?.2.1.L .

.. NoRamp 25 $11,313,114 100% , ?.§... . $14,717,607 .. !3-9.?!.a.. _l' E... . J§,620,430 . 80% 71 ..•.•.. 27. $(9,182,009) . .§Q.~(o. ... -;,. . .... ?.?.. . $.?,418,983 40% 71 ..••.. J.2..... . $?.,054,598 .19.?!.o. ;,... .?.~.. . _$_§,088,335 20% 71 ..••.... 20 .. . $1,582,432 20% 71 30 $(3,523,413)

$41,344,712

Expected Payment Balance 2017-18 ·················· .. 6/30/18

.. $(32,545) .... $(222,888) ..... $339,442 J~,454,743 ..... $156,835 .. $2,321,391 ... $124,902 J!,894,970 .. $178,551 .$.!,998,671 .. $(44,692) $(693,909) ... $(165,254) .. J.(?.,621,965) $717,866 .Jll,389,881

.... $594,291 .$15,169,176 .... $246,462 .J§,845,171 .$(251,176) J(Q,587,582) ...... $76,307 $.?,732,835 ... $(60,051) .$.?..,265,746

_$Q__ _$6,529,739 ... $(117,527) ... .$.!,818,871

$0 $(3,778,860) $1,763,411 $42,515,988

Expected Scheduled Payment Balance Payment for 2018-19 6/30/19 2019-20

$(33/285) $(204,577) $(34,175) .. .. _ $349,626 ...$3,343,133 ·····-···· $359,065 $159,335 J2,324,682 $163,683

..... $126,843 $J,900,994 $130,307 $182,012 ··-·· . $1,355,08(} $)86,939 .J(45,369) $(697,233) $C'.!§,§QQL

... $.C!.§.?,.§21L K?.,638,391) $(1.??.,?.?.QL ··-······ ..... $728,468 $11,461,234 $748,390

... $804,323 $15,435,972 Jl,032,920

..... $376,583 . J§,951,451 $515,770 . $(382,19?) ... .....$(9,886,875) ......$(523,569)_

$154,693 tJ.,988,263 $238,418 .. __$.42,755 $.?.,385,735 J87,852

$90,611 J§L~QQ,~QZ. $186,216 $(120,906) $2,075,951 . $39,123

$0 $(4,052,827) $(56,175) $2,265,800 $43,251,899 $2,855,875

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Amortization Schedule and Alternatives The amortization schedule on the previous page shows the minimum contributions required according to CalPERS amortization policy. There has been considerable interest from many agencies in paying off these unfunded accrued liabilities sooner and the possible savings in doing so. As a result, we have provided alternate amortization schedules to help analyze the current amortization schedule and illustrate the advantages of accelerating unfunded liability payments.

Shown on the following page are future year amortization payments based on 1) the current amortization schedule reflecting the individual bases and remaining periods shown on the previous page, and 2) alternate "fresh start" amortization schedules using two sample periods that would both result in interest savings relative to the current amortization schedule. Note that the payments under each alternate scenario increase by 2.875 percent per year. The schedules do not reflect the impact of adopted discount rate changes that will become effective beyond June 30, 2017. Therefore, future amortization payments displayed in the Current Amortization Schedule on the following page will not match projected amortization payments shown in connection with Projected Employer Contributions provided elsewhere in this report.

The Current Amortization Schedule typically contains individual bases that are both positive and negative. Positive bases result from plan changes, assumption changes or plan experience that result in increases to unfunded liability. Negative bases result from plan changes, assumption changes or plan experience that result in decreases to unfunded liability. The combination of positive and negative bases within an amortization schedule can result in unusual or problematic circumstances in future years such as:

• A positive total unfunded liability with a negative total payment, • A negative total unfunded liability with a positive total payment, or • Total payments that completely amortize the unfunded liability over a very short period of time

In any year where one of the above scenarios occurs, the actuary will consider corrective action such as replacing the existing unfunded liability bases with a single "fresh start" base and amortizing it over a reasonable period.

The Current Amortization Schedule on the following page may appear to show that, based on the current amortization bases, one of the above scenarios will occur at some point in the future. It is impossible to know today whether such a scenario will in fact arise since there will be additional bases added to the amortization schedule in each future year. Should such a scenario arise in any future year, the actuary will take appropriate action based on guidelines in the CalPERS amortization policy.

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Amortization Schedule and Alternatives

Alternate Schedules Current Amortization

20 Year Amortization 15 Year Amortization Schedule*

Date Balance Payment Balance Payment Balance Payment

6/30/2019 43,251,899 2,855,875 43,251,899 3,232,606 43,251,899 3,932,935 6/30/2020 43,430,075 3,141,161 43,039,924 3,325,543 42,314,653 4,046,006 6/30/2021 43,325,720 3,442,558 42,716,334 3,421,153 41,192,357 4,162,329 6/30/2022 42,901,666 3,672,160 42,270,268 3,519,511 39,868,229 4,281,996 6/30/2023 42,209,088 3,758,634 41,690,002 3,620,697 38,324,173 4,405,104 6/30/2024 41,376,749 3,866,696 40,962,877 3,724,792 36,540,681 4,531,750 6/30/2025 40,372,150 3,977,863 40,075,232 3,831,879 34,496,728 4,662,038 6/30/2026 39,179,594 4,133,903 39,012,332 3,942,046 32,169,661 4,796,072 6/30/2027 37,738,981 4,252,754 37,758,281 4,055,380 29,535,074 4,933,959 6/30/2028 36,070,839 4,375,019 36,295,941 4,171,972 26,566,682 5,075,810 6/30/2029 34,155,136 4,500,799 34,606,837 4,291,916 23,236,177 5,221,740 6/30/2030 31,970,282 4,630,198 32,671,056 4,415,309 19,513,084 5,371,865 6/30/2031 29,493,021 4,258,783 30,467,144 4,542,249 15,364,595 5,526,306 6/30/2032 27,220,803 4,194,831 27,971,988 4,672,839 10,755,399 5,685,187 6/30/2033 24,850,078 3,845,688 25,160,692 4,807,183 5,647,496 5,848,636 6/30/2034 22,669,055 3,691,788 22,006,448 4,945,389 6/30/2035 20,489,287 3,464,290 18,480,392 5,087,569 6/30/2036 18,387,088 3,220,657 14,551,454 5,233,837 6/30/2037 16,384,792 3,174,922 10,186,191 5,384,310 6/30/2038 14,284,690 3,123,897 5,348,614 5,539,108 6/30/2039 12,085,171 3,144,744 6/30/2040 9,704,599 3,235,155 6/30/2041 7,057,806 2,637,400 6/30/2042 4,838,164 2,317,867 6/30/2043 2,788,510 2,170,174 6/30/2044 743,210 558,108 6/30/2045 219,106 172,755 6/30/2046 56,083 58,080 6/30/2047

6/30/2048

Totals 89,876,759 85,765,288 72,481,733

Interest Paid 46,624,860 42,513,389 29,229,834

Estimated Savings 4,111,471 17,395,026

* This schedule does not reflect the impact of adopted discount rate changes that will become effective beyond June 30, 2017. For Projected Employer Contributions, please see Page 5.

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Reconciliation of Required Employer Contributions Normal Cost (% of Payroll)

1. For Period 7/1/18 - 6/30/19 a) Employer Normal Cost b) Employee Contribution c) Total Normal Cost

8.635% 7.549%

16.184%

2. Changes since the prior year annual valuation a) Effect of changes in demographics results b) Effect of plan changes c) Effect of changes in assumptions d) Net effect of the changes above [sum of (a) through (c)]

3. For Period 7/1/19 - 6/30/20 a) Employer Normal Cost b) Employee Contribution c) Total Normal Cost

Employer Normal Cost Change [(3a) - (la)] Employee Contribution Change [(3b)- (lb)]

Unfunded Liability Contribution ($)

1. For Period 7/1/18 - 6/30/19

2. Changes since the prior year annual valuation a) Effect of (gain)/loss during prior year1

b) Effect of plan changes c) Effect of changes in assumptions2

d) Changes to prior year amortization payments3

e) Effect of changes due to Fresh Start f) Effect of elimination of amortization base g) Net effect of the changes above [sum of (a) through (f)]

3. For Period 7/1/19 - 6/30/20 [(1) + (2g)]

(0.221 %) 0.000% 0.941% 0.720%

9.460% 7.444%

16.904%

0.825% (0.105%)

2,386,706

(56,175) 0

39,123 486,221

0 0

469,169

2,855,875

1 The unfunded liability contribution for the (gain)/loss during the year prior to the valuation date is 20 percent of the "full" annual requirement due to the 5-year ramp. Increases to this amount that occur during the ramp period will be included in line d) in future years.

2 The unfunded liability contribution for the change in assumptions is 20 percent of the "full" annual requirement due to the 5-year ramp. Increases to this amount that occur during the ramp period will be included in line d) in future years.

3 Includes changes due to 5-year ramp, payroll growth assumption, and re-amortization under new discount rate.

The amounts shown for the period 7/1/18 - 6/30/19 may be different if a prepayment of unfunded actuarial liability is made or a plan change became effective after the prior year's actuarial valuation was performed.

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Employer Contribution History The table below provides a recent history of the required employer contributions for the plan, as determined by the annual actuarial valuation. It does not account for prepayments or benefit changes made during a fiscal year.

Fiscal Employer Unfunded Liability Year Normal Cost Unfunded Rate Payment($)

2013 - 14 7.667% 9.969% N/A 2014 - 15 7.358% 12.078% N/A 2015 - 16 7.690% 12.997% N/A 2016 - 17 7.914% 13.439% N/A 2017 - 18 7.974% N/A 2,016,263 2018 - 19 8.635% N/A 2,386,706 2019 - 20 9.460% N/A 2,855,875

Funding History The table below shows the recent history of the actuarial accrued liability, the market value of assets, the funded ratio and the annual covered payroll.

Market Value Annual Valuation Accrued of Assets Unfunded Funded Covered

Date Liability (MVA) Liability Ratio Payroll 06/30/11 $ 94,306,836 $ 68,260,679 $ 26,046,157 72.4% $ 10,974,317 06/30/12 99,059,275 66,237,375 32,821,900 66.9% 11,074,094 06/30/13 103,782,069 72,338,337 31,443,732 69.7% 11,442,802 06/30/14 113,597,624 83,560,185 30,037,439 73.6% 12,035,927 06/30/15 118,161,681 83,382,349 34,779,332 70.6% 12,177,797 06/30/16 124,140,194 81,623,290 42,516,904 65.8% 12,225,464 06/30/17 129,592,823 88,248,111 41,344,712 68.1% 12,140,566

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Risk Analysis

• Analysis of Future Investment Return Scenarios

• Analysis of Discount Rate Sensitivity

• Volatility Ratios

• Hypothetical Termination Liability

171


Analysis of Future Investment Return Scenarios Analysis was performed to determine the effects of various future investment returns on required employer contributions. The projections below provide a range of results based on five investment return scenarios assumed to occur during the next four fiscal years (2017-18, 2018-19, 2019-20 and 2020-21). The projections also assume that all other actuarial assumptions will be realized and that no further changes to assumptions, contributions, benefits, or funding will occur.

Each of.the five investment return scenarios assumes a return of 7.25 percent for fiscal year 2017-18. For fiscal years 2018-19, 2019-20, and 2020-21 each scenario assumes an alternate fixed annual return. The fixed return assumptions for the five scenarios are 1.0 percent, 4.0 percent, 7.0 percent, 9.0 percent and 12.0 percent.

The alternate investment returns were chosen based on stochastic analysis of possible future investment returns over the four-year period ending June 30, 2021. Using the expected returns and volatility of the asset classes in which the funds are invested, we produced five thousand stochastic outcomes for this period based on the recently completed Asset Liability Management process. We then selected annual returns that approximate the 5th, 2sth, 50th, 7sth, and 95th percentiles for these outcomes. For example, of all the 4-year outcomes generated in the stochastic analysis, approximately 25 percent of them had an average annual return of 4.0 percent or less.

Required contributions outside of this range are also possible. In particular, whereas it is unlikely that investment returns will average less than 1.0 percent or greater than 12.0 percent over this four-year period, the possibility of a single investment return less than 1.0 percent or greater than 12.0 percent in any given year is much greater.

Assumed Annual Return From Projected Employer Contributions 2018-19 through 2020-21

2020-21 2021-22 2022-23 2023-24 1,00/o

Normal Cost 10.2% 10.2% 10.2% 10.2% UAL Contribution $3 176 000 $3 638 000 $4 122 000 $4 561 000

4.,0% Normal Cost 10.2% 10.2% 10.2% 10.2% UAL Contribution $3 176 000 $3 596,000 $3 995,000 $4,306 000

7.0% Normal Cost 10.2% 10.2% 10.2% 10.2% UAL Contribution $3 176 000 $3 554 000 $3 865 000 $4,041 000

9.0% Normal Cost 10.2% 10.4% 10.7% 10.9% UAL Contribution $3,176 000 $3,524 000 $3,787 000 $3 895,000

12,00/o Normal Cost 10.2% 10.4% 10.7% 10.9% UAL Contribution $3 176 000 $3.482 000 $3,655 000 $3 618 000

Given the temporary suspension of the Risk Mitigation Policy during the period over which the discount rate assumption is being phased down to 7.0 percent, the projections above were performed without reflection of any possible impact of this Policy for Fiscal Year 2020-21.

The projected normal cost percentages do not reflect that the normal cost will decline over time as new employees are hired into PEPRA or other lower cost benefit tiers. In addition, the projections above do not reflect the recent changes to the amortization policy effective with the June 30, 2019 valuation but the impact on the results above is expected to be minimal.

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Analysis of Discount Rate Sensitivity Shown below are various valuation results as of June 30, 2017 assuming alternate discount rates. Results are shown using the current discount rate of 7.25 percent as well as alternate discount rates of 6.0 percent, 7.0 percent, and 8.0 percent. The alternate rate of 7.0 percent was selected since the Board has adopted this rate as the final discount rate at the end of the three-year phase-in of the reduction in this assumption. The rates of 6.0 percent and 8.0 percent were selected since they illustrate the impact of a 1 percent increase or decrease to the 7.0 percent assumption. This analysis shows the potential plan impacts if the PERF were to realize investment returns of 6.0 percent, 7.0 percent, or 8.0 percent over the long-term.

This type of analysis gives the reader a sense of the long-term risk to required contributions. For a measure of funded status that is appropriate for assessing the sufficiency of plan assets to cover estimated termination liabilities, please see "Hypothetical Termination Liability" at the end of this section.

Sensitivity Analysis

As of June 30, 2017 Plan's Accrued Unfunded Funded Normal Cost Liability Accrued Liability Status

7.25% (current discount rate) 16.904% $129 592,823 $41344712 68.1% 6.0% 22.508% $151183,276 $62 935 165 58.4% 7.0% 17.649% $133 174,400 $44,926 289 66.3% 8.0% 14.004% $118,325,020 $30,076,909 74.6%

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Volatility Ratios The actuarial calculations supplied in this communication are based on various assumptions about long-term demographic and economic behavior. Unless these assumptions (terminations, deaths, disabilities, retirements, salary growth, and investment return) are exactly realized each year, there will be differences on a year-to-year basis. The year-to-year differences between actual experience and the assumptions are called actuarial gains and losses and serve to lower or raise required employer contributions from one year to the next. Therefore, employer contributions will inevitably fluctuate, especially due to the ups and downs of investment returns.

Asset Volatility Ratio (AVR)

Plans that have higher asset-to-payroll ratios experience more volatile employer contributions (as a percentage of payroll) due to investment return. For example, a plan with an asset-to-payroll ratio of 8 may experience twice the contribution volatility due to investment return volatility than a plan with an asset-to payroll ratio of 4. Shown below is the asset volatility ratio, a measure of the plan's current volatility. It should be noted that this ratio is a measure of the current situation. It increases over time but generally tends to stabilize as the plan matures.

Liability Volatility Ratio (LVR)

Plans that have higher liability-to-payroll ratios experience more volatile employer contributions (as a percentage of payroll) due to investment return and changes in liability. For example, a plan with a liability to-payroll ratio of 8 is expected to have twice the contribution volatility of a plan with a liability-to-payroll ratio of 4. The liability volatility ratio is also included in the table below. It should be noted that this ratio indicates a longer-term potential for contribution volatility. The asset volatility ratio, described above, will tend to move closer to the liability volatility ratio as the plan matures. Since the liability volatility ratio is a long-term measure, it is shown below at the current discount rate (7.25 percent) as well as the discount rate the Board has adopted to determine the contribution requirement in the June 30, 2018 actuarial valuation (7.00 percent).

Contribution Volatility As of June 30, 2017

1. Market Value of Assets without Receivables

2. Payroll

3. Asset Volatility Ratio (AVR) [(1) / (2)]

4. Accrued Liability (7.25% discount rate)

5. Liability Volatility Ratio (LVR) [(4) / (2)]

6. Accrued Liability (7.00% discount rate)

7. Projected Liability Volatility Ratio [(6) / (2)]

$

$

88,075,691

12,140,566

7.3

129,592,823

10.7

133,174,400

11.0

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Hypothetical Termination Liability The hypothetical termination liability is an estimate of the financial position of the plan had the contract with CalPERS been terminated as of June 30, 2017. The plan liability on a termination basis is calculated differently from the plan's ongoing funding liability. For this hypothetical termination liability calculation, both compensation and service are frozen as of the valuation date and no future pay increases or service accruals are assumed. This measure of funded status is not appropriate for assessing the need for future employer contributions in the case of an ongoing plan, that is, for an employer that continues to provide CalPERS retirement benefits to active employees.

A more conservative investment policy and asset allocation strategy was adopted by the CalPERS Board for the Terminated Agency Pool. The Terminated Agency Pool has limited funding sources since no future employer contributions will be made. Therefore, expected benefit payments are secured by risk-free assets and benefit security for members is increased while limiting the funding risk. However, this asset allocation has a lower expected rate of return than the PERF and consequently, a lower discount rate assumption. The lower discount rate for the Terminated Agency Pool results in higher liabilities for terminated plans.

The effective termination discount rate will depend on actual market rates of return for risk-free securities on the date of termination. As market discount rates are variable the table below shows a range for the hypothetical termination liability based on the lowest and highest interest rates observed during an approximate 2-year period centered around the valuation date.

Hypothetical Unfunded Hypothetical Unfunded Market Termination Funded Termination Termination Funded Termination Value of Liability1,2 Status Liability Liability1,2 Status Liability

Assets {MVA) @1,75% @1,75% @3.00% @3,00% $88,248,111 $238,720,127 37.0% $150,472,016 $211,776,227 41.7% $123,528,116

1 The hypothetical liabilities calculated above include a 5 percent contingency load in accordance with Board policy. Other actuarial assumptions can be found in Appendix A.

2 The current discount rate assumption used for termination valuations is a weighted average of the 10-year and 30-year U.S. Treasury yields where the weights are based on matching asset and liability durations as of the termination date. The discount rates used in the table are based on 20-year Treasury bonds, rounded to the nearest quarter percentage point, which is a good proxy for most plans. The 20-year Treasury yield was 2.61 percent on June 30, 2017, and was 2.83 percent on January 31, 2018.

In order to terminate the plan, you must first contact our Retirement Services Contract Unit to initiate a Resolution of Intent to Terminate. The completed Resolution will allow the plan actuary to give you a preliminary termination valuation with a more up-to-date estimate of the plan liabilities. CalPERS advises you to consult with the plan actuary before beginning this process.

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Plan's Major Benefit Provisions

176


Plan's Major Benefit Options Shown below is a summary of the major optional benefits for which your agency has contracted for this plan. A description of principal standard and optional plan provisions is in Appendix B of this report.

Contract Package Active Active Inactive Receiving Misc Misc Misc Misc

Benefit Provision

Benefit Formula 2.5%@ 55 2.0% @62 2.0%@ 55 Social Security Coverage Yes Yes Yes Full/Modified Modified Full Modified

Employee Contribution Rate 8.00% 5.50%

Final Average Compensation Period One Year Three Year One Year

Sick Leave Credit No No No

Non-Industrial Disability Standard Standard Standard

Industrial Disability No No No

Pre-Retirement Death Benefits Optional Settlement 2 Yes Yes Yes 1959 Survivor Benefit Level No No No Special No No No Alternate (firefighters) No No No

Post-Retirement Death Benefits Lump Sum $500 $500 $500 $500 Survivor Allowance (PRSA) Yes Yes Yes Yes

COLA 2% 2% 2% 2%

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Appendices

• Appendix A - Actuarial Methods and Assumptions

• Appendix B - Principal Plan Provisions

• Appendix C - Participant Data

• Appendix D - Normal Cost by Benefit Group and PEPRA Member Contribution Rates

• Appendix E - Glossary of Actuarial Terms

178

Appendix A

Actuarial Methods and Assumptions

• Actuarial Data

• Actuarial Methods

• Actuarial Assumptions

• Miscellaneous

179

CalPERS Actuarial Valuation - June 30, 2017 Actuarial Methods and Assumptions

Appendix A

Actuarial Data As stated in the Actuarial Certification, the data which serves as the basis of this valuation has been obtained from the various CalPERS databases. We have reviewed the valuation data and believe that it is reasonable and appropriate in aggregate. We are unaware of any potential data issues that would have a material effect on the results of this valuation, except that data does not always contain the latest salary information for former members now in reciprocal systems and does not recognize the potential for unusually large salary deviation in certain cases such as elected officials. Therefore, salary information in these cases may not be accurate. These situations are relatively infrequent, however, and when they do occur, they generally do not have a material impact on the required employer contributions.

Actuarial Methods Actuarial Cost Method

The actuarial cost method used is the Entry Age Normal Cost Method. Under this method, projected benefits are determined for all members and the associated liabilities are spread in a manner that produces level annual cost as a percentage of pay in each year from the member's entry age to their assumed retirement age on the valuation date. The cost allocated to the current fiscal year is called the normal cost.

The actuarial accrued liability for active members is then calculated as the portion of the total cost of the plan allocated to prior years. The actuarial accrued liability for members currently receiving benefits and for members entitled to deferred benefits is equal to the present value of the benefits expected to be paid. No normal costs are applicable for these participants.

Amortization of Unfunded Actuarial Accrued Liability

The excess of the total actuarial accrued liability over the market value of plan assets is called the unfunded actuarial accrued liability (UAL). Funding requirements are determined by adding the normal cost and an amortization payment toward the unfunded liability. The unfunded liability is amortized as a "level percent of pay". Commencing with the June 30, 2013 valuation, all new gains or losses are amortized over a fixed 30-year period with a 5-year ramp up at the beginning and a 5-year ramp down at the end of the amortization period. All changes in liability due to plan amendments (other than golden handshakes) are amortized over a 20-year period with no ramp. Changes in actuarial assumptions or changes in actuarial methodology are amortized over a 20-year period with a 5-year ramp up at the beginning and a 5-year ramp down at the end of the amortization period. Changes in unfunded accrued liability due to a Golden Handshake will be amortized over a period of five years. A summary of the current policy is provided in the table below:

Source

(Gain)/Loss

Investment I Non- Assumption/ Method Benefit Golden Driver investment Change Change Handshake

Amortization Period 30 Years 30 Years 20 Years 20 Years 5 Years

Escalation Rate - Active Plans 2.875% 2.875% 2.875% 2.875% 2.875% - Inactive Plans 0% 0% 0% 0% 0%

Ramp Up 5 5 5 0 0

Ramp Down 5 5 5 0 0

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Appendix A

The 5-year ramp up means that the payments in the first four years of the amortization period are 20 percent, 40 percent, 60 percent and 80 percent of the "full" payment which begins in year five. The 5-year ramp down means that the reverse is true in the final four years of the amortization period.

Exceptions for Inconsistencies:

An exception to the amortization rules above is used whenever their application results in inconsistencies. In these cases, a "fresh start" approach is used. This means that the current unfunded actuarial liability is projected and amortized over a set number of years. For example, a fresh start is needed in the following situations:

• When a positive payment would be required on a negative unfunded actuarial liability (or conversely a negative payment on a positive unfunded actuarial liability); or

• When there are excess assets, rather than an unfunded liability. In this situation, a 30-year fresh start is used.

It should be noted that the actuary may determine that a fresh start is necessary under other circumstances. In all cases of a fresh start, the period is set by the actuary at what is deemed appropriate; however, the period will not be greater than 30 years.

Exceptions for Inactive Plans:

The following exceptions apply to plans classified as Inactive. These plans have no active members and no expectation to have active members in the future.

• Amortization of the unfunded liability is on a "level dollar" basis rather than a "level percent of pay" basis. For amortization layers, which utilize a ramp up and ramp down, the "ultimate" payment is constant.

• Actuarial judgment will be used to shorten amortization periods for Inactive plans with existing periods that are deemed too long given the duration of the liability. The specific demographics of the plan will be used to determine if shorter periods may be more appropriate.

Asset Valuation Method

It is the policy of the CalPERS Board of Administration to use professionally accepted amortization methods to eliminate a surplus or an unfunded accrued liability in a manner that maintains benefit security for the members of the System while minimizing substantial variations in required employer contributions. On April 17, 2013, the CalPERS Board of Administration approved a recommendation to change the CalPERS amortization and rate smoothing policies. Beginning with the June 30, 2013 valuations that set the employer contribution for Fiscal Year 2015-16, CalPERS employs a policy that amortizes all gains and losses over a fixed 30-year period. The increase or decrease in the rate is then spread directly over a 5-year period. This method is referred to as "direct rate smoothing." CalPERS no longer uses an actuarial value of assets and only uses the market value of assets. The direct rate smoothing method is equivalent to a method using a 5-year asset smoothing period with no actuarial value of asset corridor and a 25-year amortization period for gains and losses.

PEPRA Normal Cost Rate Methodology

Per Government Code Section 7522.30(b) the "normal cost rate" shall mean the annual actuarially determined normal cost for the plan of retirement benefits provided to the new member and shall be established based on actuarial assumptions used to determine the liabilities and costs as part of the annual actuarial valuation. The plan of retirement benefits shall include any elements that would impact the actuarial determination of the normal cost, including, but not limited to, the retirement formula, eligibility and vesting criteria, ancillary benefit provisions, and any automatic cost-of-living adjustments as determined by the public retirement system.

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Appendix A

Each non-pooled plan is stable with a sufficiently large demographic representation of active employees. It is preferable to determine normal cost using a large active population ongoing so that this rate remains relatively stable. The total PEPRA normal cost will be calculated using all active members within a non pooled plan until the number of members covered under the PEPRA formula meets either:

1. 50 percent of the active population, or 2. 25 percent of the active population and 100 or more PEPRA members

Once either of the conditions above is met for a non-pooled plan, the total PEPRA normal cost will be based on the active PEPRA population in the plan.

Accordingly, the total normal cost will be funded equally between employer and employee based on the demographics of the employees of that employer.

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Appendix A

Actuarial Assumptions In 2017, CalPERS completed its most recent asset liability management study incorporating actuarial assumptions and strategic asset allocation. In December 2017, the CalPERS Board of Administration adopted relatively modest changes to the asset allocation that reduced the expected volatility of returns. The adopted asset allocation was expected to have a long-term blended return that continued to support a discount rate assumption of 7.00 percent. The Board also approved several changes to the demographic assumptions that more closely aligned with actual experience. These new actuarial assumptions were first used in this, the June 30, 2017 valuation to set the Fiscal Year 2019-20 contribution for public agency employers.

On December 21, 2016, the CalPERS Board of Administration lowered the discount rate from 7.50 percent to 7.00 percent using a three-year phase-in beginning with the June 30, 2016 actuarial valuations. The minimum employer contributions for Fiscal Year 2019-20 determined in this valuation were calculated using a discount rate of 7.25 percent. The projected employer contributions on Page 5 are calculated assuming that the discount rate will be lowered to 7.00 percent next year as adopted by the Board. The decision to reduce the discount rate was primarily based on reduced capital market assumptions provided by external investment consultants and CalPERS investment staff. The specific decision adopted by the Board reflected recommendations from CalPERS staff and additional input from employer and employee stakeholder groups. Based on the investment allocation adopted by the Board and capital market assumptions, the reduced discount rate schedule provides a more realistic assumption for the long-term investment return of the fund.

Notwithstanding the Board's decision to phase into a 7.0 percent discount rate, subsequent analysis of the expected investment return of CalPERS assets or changes to the investment allocation may result in a change to this discount rate schedule.

For more details and additional rationale for the selection of the actuarial assumptions, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from December 2017 that can be found on the CalPERS website under: "Forms and Publications". Click on "View All" and search for Experience Study.

All actuarial assumptions (except the discount rates used for the hypothetical termination liability) represent an estimate of future experience rather than observations of the estimates inherent in market data.

Economic Assumptions

Discount Rate The prescribed discount rate assumption adopted by the Board on December 21, 2016 is 7.25 percent compounded annually (net of investment and administrative expenses) as of 6/30/2017.

The Board also prescribed that the assumed discount rate will reduce to 7.0 percent compounded annually (net of expenses) as of 6/30/2018. This change to the discount rate assumption is not reflected in the determination of required contributions determined in this report for Fiscal Year 2019-20.

Termination Liability Discount Rate The current discount rate assumption used for termination valuations is a weighted average of the 10-year and 30-year U.S. Treasury yields where the weights are based on matching asset and liability durations as of the termination date.

The hypothetical termination liabilities in this report are calculated using an observed range of market interest rates. This range is based on the lowest and highest 20-year Treasury bond observed during an approximate 2-year period centered around the valuation date. The 20-year Treasury bond has a similar duration to most plan liabilities and serves as a good proxy for the termination discount rate. The 20-year Treasury yield was 2.61 percent on June 30, 2017.

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Appendix A

Salary Growth Annual increases vary by category, entry age, and duration of service. A sample of assumed increases are shown below. Wage inflation assumption in the valuation year (2.875% for 2017) is added to these factors for total salary growth.

Public Agency Miscellaneous Duration of Service (Ent~ Age 20} (Ent~ Age 30} (Ent~ Age 40}

0 0.0850 0.0775 0.0650 1 0.0690 0.0635 0.0525 2 0.0560 0.0510 0.0410 3 0.0470 0.0425 0.0335 4 0.0400 0.0355 0.0270 5 0.0340 0.0295 0.0215 10 0.0160 0.0135 0.0090 15 0.0120 0.0100 0.0060 20 0.0090 0.0075 0.0045 25 0.0080 0.0065 0.0040 30 0.0080 0.0065 0.0040

Public Agency Fire Duration of Service (Entry Age 20) (Entry Age 30) (Entry Age 40)

0 0.1700 0.1700 0.1700 1 0.1100 0.1100 0.1100 2 0.0700 0.0700 0.0700 3 0.0580 0.0580 0.0580 4 0.0473 0.0473 0.0473 5 0.0372 0.0372 0.0372 10 0.0165 0.0165 0.0165 15 0.0144 0.0144 0.0144 20 0.0126 0.0126 0.0126 25 0.0111 0.0111 0.0111 30 0.0097 0.0097 0.0097

Public Agency Police Duration of Service (Entry Age 20) (Entry Age 30) (Entry Age 40)

0 0.1027 0.1027 0.1027 1 0.0803 0.0803 0.0803 2 0.0628 0.0628 0.0628 3 0.0491 0.0491 0.0491 4 0.0384 0.0384 0.0384 5 0.0300 0.0300 0.0300 10 0.0145 0.0145 0.0145 15 0.0150 0.0150 0.0150 20 0.0155 0.0155 0.0155 25 0.0160 0.0160 0.0160 30 0.0165 0.0165 0.0165

A-5

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Appendix A

Salary Growth (continued)

Public Agency County Peace Officers Duration of Service (Entry Age 20) (Entry Age 30) (Entry Age 40)

0 0.1320 0.1320 0.1320 1 0.0960 0.0960 0.0960 2 0.0657 0.0657 0.0657 3 0.0525 0.0525 0.0525 4 0.0419 0.0419 0.0419 5 0.0335 0.0335 0.0335 10 0.0170 0.0170 0.0170 15 0.0150 0.0150 0.0150 20 0.0150 0.0150 0.0150 25 0.0175 0.0175 0.0175 30 0.0200 0.0200 0.0200

Schools Duration of Service (Entry Age 20) (Entry Age 30) (Entry Age 40)

0 0.0428 0.0419 0.0380 1 0.0428 0.0419 0.0380 2 0.0428 0.0419 0.0380 3 0.0354 0.0332 0.0280 4 0.0305 0.0279 0.0224 5 0.0262 0.0234 0.0180 10 0.0171 0.0154 0.0112 15 0.0152 0.0134 0.0098 20 0.0135 0.0117 0.0086 25 0.0120 0.0103 0.0076 30 0.0087 0.0071 0.0048

• The Miscellaneous salary scale is used for Local Prosecutors. • The Police salary scale is used for Other Safety, Local Sheriff, and School Police.

Overall Payroll Growth 2.875 percent compounded annually (used in projecting the payroll over which the unfunded liability is amortized). This assumption is used for all plans with active members. For the June 30, 2018 valuation the payroll growth assumption will be 2.75 percent.

Inflation 2.625 percent compounded annually. For the June 30, 2018 valuation the inflation assumption will be 2.50 percent.

Non-valued Potential Additional Liabilities The potential liability loss for a cost-of-living increase exceeding the 2.625 percent inflation assumption, and any potential liability loss from future member service purchases are not reflected in the valuation.

Miscellaneous Loading Factors

Credit for Unused Sick Leave Total years of service is increased by 1 percent for those plans that have adopted the provision of providing Credit for Unused Sick Leave.

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Appendix A

Conversion of Employer Paid Member Contributions (EPMC) Total years of service is increased by the Employee Contribution Rate for those plans with the provision providing for the Conversion of Employer Paid Member Contributions (EPMC) during the final compensation period.

Norris Decision (Best Factors) Employees hired prior to July 1, 1982 have projected benefit amounts increased in order to reflect the use of "Best Factors" in the calculation of optional benefit forms. This is due to a 1983 Supreme Court decision, known as the Norris decision, which required males and females to be treated equally in the determination of benefit amounts. Consequently, anyone already employed at that time is given the best possible conversion factor when optional benefits are determined. No loading is necessary for employees hired after July 1, 1982.

Termination Liability The termination liabilities include a 5 percent contingency load. This load is for unforeseen negative experience.

Demographic Assumptions

Pre-Retirement Mortality Non-industrial death rates vary by age and gender. Industrial death rates vary by age. See sample rates in table below. The non-industrial death rates are used for all plans. The industrial death rates are used for safety plans (except for Local Prosecutor safety members where the corresponding miscellaneous plan does not have the Industrial Death Benefit).

Non-Industrial Death Industrial Death (Not Job-Related) (Job-Related)

Age Male Female Male and Female 20 0.00022 0.00007 0.00004 25 0.00029 0.00011 0.00006 30 0.00038 0.00015 0.00007 35 0.00049 0.00027 0.00009 40 0.00064 0.00037 0.00010 45 0.00080 0.00054 0.00012 50 0.00116 0.00079 0.00013 55 0.00172 0.00120 0.00015 60 0.00255 0.00166 0.00016 65 0.00363 0.00233 0.00018 70 0.00623 0.00388 0.00019 75 0.01057 0.00623 0.00021 80 0.01659 0.00939 0.00022

Miscellaneous plans usually have industrial death rates set to zero unless the agency has specifically contracted for industrial death benefits. If so, each non-industrial death rate shown above will be split into two components; 99 percent will become the non-industrial death rate and 1 percent will become the industrial death rate.

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Appendix A

Post-Retirement Mortality Rates vary by age, type of retirement, and gender. See sample rates in table below. These rates are used for all plans.

Non-Industrially Disabled Industrially Disabled Healthy Recipients (Not lob-Related) (Job-Related)

Age Male Female Male Female Male Female 50 0.00372 0.00346 0.01183 0.01083 0.00372 0.00346 55 0.00437 0.00410 0.01613 0.01178 0.00437 0.00410 60 0.00671 0.00476 0.02166 0.01404 0.00671 0.00476 65 0.00928 0.00637 0.02733 0.01757 0.01113 0.00765 70 0.01339 0.00926 0.03358 0.02183 0.01607 0.01111 75 0.02316 0.01635 0.04277 0.02969 0.02779 0.01962 80 0.03977 0.03007 0.06272 0.04641 0.04773 0.03609 85 0.07122 0.05418 0.09793 0.07847 0.08547 0.06501 90 0.13044 0.10089 0.14616 0.13220 0.14348 0.11098 95 0.21658 0.17698 0.21658 0.21015 0.21658 0.17698 100 0.32222 0.28151 0.32222 0.32226 0.32222 0.28151 105 0.46691 0.43491 0.46691 0.43491 0.46691 0.43491 110 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000

The post-retirement mortality rates above include 15 years of projected on-going mortality improvement using 90 percent of Scale MP 2016 published by the Society of Actuaries.

Marital Status For active members, a percentage who are married upon retirement is assumed according to member category as shown in the following table.

Member Category Percent Married Miscellaneous Member Local Police Local Fire Other Local Safety School Police Local County Peace Officers

70% 85% 90% 70% 85% 75%

Age of Spouse It is assumed that female spouses are 3 years younger than male spouses. This assumption is used for all plans.

Terminated Members It is assumed that terminated members refund immediately if non-vested. Terminated members who are vested are assumed to retire at age 59 for Miscellaneous members and age 54 for safety members.

Termination with Refund Rates vary by entry age and service for miscellaneous plans. Rates vary by service for safety plans. See sample rates in tables below.

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CalPERS Actuarial Valuation - June 30, 2017 Appendix A Actuarial Methods and Assumptions

Public Agency Miscellaneous Duration of Service Entry Age 20 Entry Age 25 Entry Age 30 Entry Age 35 Entry Age 40 Entry Age 45

0 0.1742 0.1674 0.1606 0.1537 0.1468 0.1400 1 0.1545 0.1477 0.1409 0.1339 0.1271 0.1203 2 0.1348 0.1280 0.1212 0.1142 0.1074 0.1006 3 0.1151 0.1083 0.1015 0.0945 0.0877 0.0809 4 0.0954 0.0886 0.0818 0.0748 0.0680 0.0612 5 0.0212 0.0193 0.0174 0.0155 0.0136 0.0116 10 0.0138 0.0121 0.0104 0.0088 0.0071 0.0055 15 0.0060 0.0051 0.0042 0.0032 0.0023 0.0014 20 0.0037 0.0029 0.0021 0.0013 0.0005 0.0001 25 0.0017 0.0011 0.0005 0.0001 0.0001 0.0001 30 0.0005 0.0001 0.0001 0.0001 0.0001 0.0001 35 0.0001 0.0001 0.0001 0.0001 0.0001 0.0001

Public Agency Safety Duration of Service Fire Police County Peace Officer

0 0.1298 0.1013 0.1188 1 0.0674 0.0636 0.0856 2 0.0320 0.0271 0.0617 3 0.0237 0.0258 0.0445 4 0.0087 0.0245 0.0321 5 0.0052 0.0086 0.0121 10 0.0005 0.0053 0.0053 15 0.0004 0.0027 0.0025 20 0.0003 0.0017 0.0012 25 0.0002 0.0012 0.0005 30 0.0002 0.0009 0.0003 35 0.0001 0.0009 0.0002

The police termination and refund rates are also used for Public Agency Local Prosecutors, Other Safety, Local Sheriff, and School Police.

Schools Duration of

Service Entry Age 20 Entry Age 25 Entry Age 30 Entry Age 35 Entry Age 40 Entry Age 45 0 0.2107 0.2107 0.1827 0.1546 0.1375 0.1203 1 0.1807 0.1807 0.1526 0.1246 0.1105 0.0963 2 0.1526 0.1526 0.1259 0.0992 0.0878 0.0765 3 0.1266 0.1266 0.1023 0.0780 0.0691 0.0603 4 0.1026 0.1026 0.0815 0.0605 0.0537 0.0469 5 0.0808 0.0808 0.0634 0.0461 0.0409 0.0358 10 0.0202 0.0202 0.0157 0.0112 0.0087 0.0063 15 0.0107 0.0107 0.0077 0.0048 0.0034 0.0021 20 0.0056 0.0056 0.0037 0.0017 0.0016 0.0016 25 0.0026 0.0026 0.0018 0.0009 0.0012 0.0015 30 0.0013 0.0013 0.0011 0.0009 0.0012 0.0015 35 0.0008 0.0008 0.0009 0.0009 0.0012 0.0015

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Appendix A

Termination with Vested Benefits Rates vary by entry age and service for miscellaneous plans. Rates vary by service for safety plans. See sample rates in tables below.

Public Agency Miscellaneous Duration of

Service Entry Age 20 Entry Age 25 Entry Age 30 Entry Age 35 Entry Age 40

5 0.0422 0.0422 0.0393 0.0364 0.0344 10 0.0278 0.0278 0.0271 0.0263 0.0215 15 0.0192 0.0192 0.0174 0.0156 0.0120 20 0.0139 0.0139 0.0109 0.0079 0.0047 25 0.0083 0.0083 0.0048 0.0014 0.0007 30 0.0015 0.0015 0.0007 0.0000 0.0000 35 0.0000 0.0000 0.0000 0.0000 0.0000

Public Agency Safety Duration of County Peace

Service Fire Police Officer 5 0.0094 0.0163 0.0187 10 0.0064 0.0126 0.0134 15 0.0048 0.0082 0.0092 20 0.0038 0.0065 0.0064 25 0.0026 0.0058 0.0042 30 0.0014 0.0056 0.0022 35 0.0000 0.0000 0.0000

• After termination with vested benefits, a miscellaneous member is assumed to retire at age 59 and a safety member at age 54.

• The Police termination with vested benefits rates are also used for Public Agency Local Prosecutors, Other Safety, Local Sheriff, and School Police.

Schools Duration of

Service Entry Age 20 Entry Age 25 Entry Age 30 Entry Age 35 Entry Age 40

5 0.0405 0.0405 0.0346 0.0288 0.0264 10 0.0324 0.0324 0.0280 0.0235 0.0211 15 0.0202 0.0202 0.0179 0.0155 0.0126 20 0.0144 0.0144 0.0114 0.0083 0.0042 25 0.0091 0.0091 0.0046 0.0000 0.0000 30 0.0015 0.0015 0.0007 0.0000 0.0000 35 0.0000 0.0000 0.0000 0.0000 0.0000

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Non-Industrial (Not Job-Related) Disability Rates vary by age and gender for miscellaneous plans. Rates vary by age and category for safety plans.

Miscellaneous Fire Police County Peace Officer Schools Age Male Female Male and Female Male and Female Male and Female Male Female 20 0.0002 0.0001 0.0001 0.0001 0.0001 0.0001 0.0001 25 0.0002 0.0001 0.0001 0.0001 0.0001 0.0001 0.0001 30 0.0002 0.0002 0.0001 0.0002 0.0001 0.0001 0.0002 35 0.0004 0.0007 0.0001 0.0003 0.0004 0.0005 0.0004 40 0.0010 0.0014 0.0001 0.0004 0.0007 0.0012 0.0008 45 0.0015 0.0019 0.0002 0.0005 0.0013 0.0020 0.0017 so 0.0016 0.0020 0.0005 0.0008 0.0018 0.0026 0.0022 55 0.0016 0.0015 0.0007 0.0013 0.0010 0.0025 0.0018 60 0.0015 0.0011 0.0007 0.0020 0.0006 0.0022 0.0011

• The miscellaneous non-industrial disability rates are used for Local Prosecutors. • The police non-industrial disability rates are also used for Other Safety, Local Sheriff, and

School Police.

Industrial (Job-Related) Disability Rates vary by age and category.

Age Fire Police County Peace Officer 20 0.0001 0.0000 0.0004 25 0.0002 0.0017 0.0013 30 0.0006 0.0048 0.0025 35 0.0012 0.0079 0.0037 40 0.0023 0.0110 0.0051 45 0.0040 0.0141 0.0067 so 0.0208 0.0185 0.0092 55 0.0307 0.0479 0.0151 60 0.0438 0.0602 0.0174

• The police industrial disability rates are also used for Local Sheriff and Other Safety. • Fifty percent of the police industrial disability rates are used for School Police. • One percent of the police industrial disability rates are used for Local Prosecutors. • Normally, rates are zero for miscellaneous plans unless the agency has specifically contracted

for industrial disability benefits. If so, each miscellaneous non-industrial disability rate will be split into two components: 50 percent will become the non-industrial disability rate and SO percent will become the industrial disability rate.

Service Retirement Retirement rates vary by age, service, and formula, except for the safety V2 @ 55 and 2% @ 55 formulas, where retirement rates vary by age only.

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Service Retirement

Public Agency Miscellaneous 1.5% @ 65 Duration of Service

Age 5 Years 10 Years 15 Years 20 Years 25 Years 30 Years 50 0.008 0.011 0.013 0.D15 0.017 0.019 51 0.007 0.010 0.012 0.013 0.D15 0.017 52 0.010 0.014 0.017 0.019 0.021 0.024 53 0.008 0.012 0.D15 0.017 0.019 0.022 54 0.012 0.016 0.019 0.022 0.025 0.028 55 0.D18 0.025 0.031 0.035 0.038 0.043 56 0.015 0.021 0.025 0.029 0.032 0.036 57 0.020 0.028 0.033 0.D38 0.043 0.048 58 0.024 0.033 0.040 0.046 0.052 0.058 59 0.028 0.039 0.048 0.054 0.060 0.067 60 0.049 0.069 0.083 0.094 0.105 0.118 61 0.062 0.087 0.106 0.120 0.133 0.150 62 0.104 0.146 0.177 0.200 0.223 0.251 63 0.099 0.139 0.169 0.191 0.213 0.239 64 0.097 0.136 0.165 0.186 0.209 0.233 65 0.140 0.197 0.240 0.271 0.302 0.339 66 0.092 0.130 0.157 0.177 0.198 0.222 67 0.129 0.181 0.220 0.249 0.277 0.311 68 0.092 0.129 0.156 0.177 0.197 0.221 69 0.092 0.130 0.158 0.178 0.199 0.224 70 0.103 0.144 0.175 0.198 0.221 0.248

Public Agency Miscellaneous 2% @ 60 Duration of Service

Age 5 Years 10 Years 15 Years 20 Years 25 Years 30 Years 50 0.020 0.020 0.020 0.020 0.020 0.150 51 0.006 0.019 0.027 0.031 0.035 0.038 52 0.011 0.024 0.031 0.034 0.037 0.040 53 0.010 O.D15 0.021 0.027 0.033 0.040 54 0.025 0.025 0.029 0.D35 0.041 0.048 55 0.019 0.026 0.033 0.092 0.136 0.146 56 0.030 0.034 0.038 0.060 0.093 0.127 57 0.030 0.046 0.061 0.076 0.090 0.104 58 0.040 0.044 0.059 0.080 0.101 0.122 59 0.024 0.044 0.063 0.083 0.103 0.122 60 0.070 0.074 0.089 0.113 0.137 0.161 61 0.080 0.086 0.093 0.118 0.156 0.195 62 0.100 0.117 0.133 0.190 0.273 0.357 63 0.140 0.157 0.173 0.208 0.255 0.301 64 0.140 0.153 0.165 0.196 0.239 0.283 65 0.140 0.178 0.215 0.264 0.321 0.377 66 0.140 0.178 0.215 0.264 0.321 0.377 67 0.140 0.178 0.215 0.264 0.321 0.377 68 0.112 0.142 0.172 0.211 0.257 0.302 69 0.112 0.142 0.172 0.211 0.257 0.302 70 0.140 0.178 0.215 0.264 0.321 0.377

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Service Retirement


Age 5 Years 10 Years 15 Years 20 Years 25 Years 30 Years 50 0.008 0.013 0.018 0.021 0.022 0.033 51 0.009 0.016 0.020 0.023 0.026 0.036 52 0.015 0.018 0.020 0.021 0.025 0.030 53 0.016 0.020 0.024 0.028 0.031 0.035 54 0.018 0.022 0.026 0.030 0.034 0.038 55 0.040 0.040 0.056 0.093 0.109 0.154 56 0.034 0.050 0.066 0.092 0.107 0.138 57 0.042 0.048 0.058 0.082 0.096 0.127 58 0.046 0.054 0.062 0.090 0.106 0.131 59 0.045 0.055 0.066 0.097 0.115 0.144 60 0.058 0.075 0.093 0.126 0.143 0.169 61 0.065 0.088 0.111 0.146 0.163 0.189 62 0.136 0.118 0.148 0.190 0.213 0.247 63 0.130 0.133 0.174 0.212 0.249 0.285 64 0.113 0.129 0.165 0.196 0.223 0.249 65 0.145 0.173 0.201 0.233 0.266 0.289 66 0.170 0.199 0.229 0.258 0.284 0.306 67 0.250 0.204 0.233 0.250 0.257 0.287 68 0.227 0.175 0.193 0.215 0.240 0.262 69 0.200 0.180 0.180 0.198 0.228 0.246 70 0.150 0.171 0.192 0.239 0.304 0.330


Age 5 Years 10 Years 15 Years 20 Years 25 Years 30 Years 50 0.008 0.014 0.020 0.026 0.033 0.050 51 0.008 0.Q15 0.023 0.030 0.037 0.059 52 0.009 0.016 0.023 0.030 0.037 0.061 53 0.014 0.021 0.028 0.D35 0.042 0.063 54 0.014 0.022 0.030 0.039 0.047 0.068 55 0.020 0.038 0.055 0.073 0.122 0.192 56 0.025 0.047 0.069 0.091 0.136 0.196 57 0.030 0.048 0.065 0.083 0.123 0.178 58 0.035 0.054 0.073 0.093 0.112 0.153 59 0.D35 0.054 0.073 0.092 0.131 0.183 60 0.044 0.072 0.101 0.130 0.158 0.197 61 0.050 0.078 0.105 0.133 0.161 0.223 62 0.055 0.093 0.130 0.168 0.205 0.268 63 0.090 0.124 0.158 0.192 0.226 0.279 64 0.080 0.112 0.144 0.175 0.207 0.268 65 0.120 0.156 0.193 0.229 0.265 0.333 66 0.132 0.172 0.212 0.252 0.292 0.366 67 0.132 0.172 0.212 0.252 0.292 0.366 68 0.120 0.156 0.193 0.229 0.265 0.333 69 0.120 0.156 0.193 0.229 0.265 0.333 70 0.120 0.156 0.193 0.229 0.265 0.333

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Service Retirement


Age 5 Years 10 Years 15 Years 20 Years 25 Years 30 Years 50 0.003 0.010 0.016 0.034 0.033 0.045 51 0.009 0.016 0.023 0.042 0,038 0.047 52 0.015 0.019 0.024 0.040 0.036 0.046 53 0.012 0.020 0.028 0.047 0.046 0.060 54 0.020 0.027 0.035 0.054 0.056 0.073 55 0.033 0.055 0.078 0.113 0.156 0.234 56 0.039 0.067 0.095 0.135 0.169 0.227 57 0.050 0.067 0.084 0.113 0.142 0.198 58 0.043 0.066 0.089 0.124 0.151 0.201 59 0.050 0.070 0.090 0.122 0.158 0.224 60 0.060 0.086 0.112 0.150 0.182 0.238 61 0.071 0.094 0.117 0.153 0.184 0.241 62 0.091 0.122 0.152 0.194 0.226 0.279 63 0.143 0.161 0.179 0.209 0.222 0.250 64 0.116 0.147 0.178 0.221 0.254 0.308 65 0.140 0.174 0.208 0.254 0.306 0.389 66 0.170 0.209 0.247 0.298 0.310 0.324 67 0.170 0.199 0.228 0.269 0.296 0.342 68 0.150 0.181 0.212 0.255 0.287 0.339 69 0.150 0.181 0.212 0.255 0.287 0.339 70 0.150 0.181 0.212 0.243 0.291 0.350



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Service Retirement



Service Retirement

Public Agency Fire 112 @ 55 and 2% @ 55 Age Rate Age Rate 50 0.0159 56 0.1108 51 0.0000 57 0.0000 52 0.0344 58 0.0950 53 0.0199 59 0.0441 54 0.0413 60 1.00000 55 0.0751

Public Agency Police 112 @ 55 and 2% @ 55 Age Rate Age Rate 50 0.0255 56 0.0692 51 0.0000 57 0.0511 52 0.0164 58 0.0724 53 0.0272 59 0.0704 54 0.0095 60 0.3000 55 0.1667

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Service Retirement

Public Agency Police 2% @ 50 Duration of Service

Age 5 Years 10 Years 15 Years 20 Years 25 Years 30 Years 50 0.050 0.050 0.050 0.050 0.050 0.100 51 0.040 0.040 0.040 0.040 0.058 0.094 52 0.040 0.040 0.040 0.040 0.061 0.087 53 0.040 0.040 0.040 0.040 0.082 0.123 54 0.040 0.040 0.040 0.046 0.098 0.158 55 0.072 0.072 0.072 0.096 0.141 0.255 56 0.066 0.066 0.066 0.088 0.129 0.228 57 0.060 0.060 0.060 0.080 0.118 0.213 58 0.080 0.080 0.080 0.088 0.138 0.228 59 0.080 0.080 0.080 0.092 0.140 0.228 60 0.150 0.150 0.150 0.150 0.150 0.228 61 0.144 0.144 0.144 0.144 0.144 0.170 62 0.150 0.150 0.150 0.150 0.150 0.213 63 0.150 0.150 0.150 0.150 0.150 0.213 64 0.150 0.150 0.150 0.150 0.150 0.319 65 1.000 1.000 1.000 1.000 1.000 1.000

• These rates also apply to County Peace officers, Local Prosecutors, Local Sheriff, School Police, and other Safety.

Service Retirement

Public Agency Fire 2% @ 50 Duration of Service

Age 5 Years 10 Years 15 Years 20 Years 25 Years 30 Years 50 0.009 0.009 0.009 0.009 0.013 0.020 51 0.013 0.013 0.013 0.013 0.020 0.029 52 0.018 0.018 0.018 0.D18 0.028 0.042 53 0.052 0.052 0.052 0.052 0.079 0.119 54 0.067 0.067 0.067 0.067 0.103 0.154 55 0.089 0.089 0.089 0.089 0.136 0.204 56 0.083 0.083 0.083 0.083 0.127 0.190 57 0.082 0.082 0.082 0.082 0.126 0.189 58 0.088 0.088 0.088 0.088 0.136 0.204 59 0.074 0.074 0.074 0.074 0.113 0.170 60 0.100 0.100 0.100 0.100 0.154 0.230 61 0.072 0.072 0.072 0.072 0.110 0.165 62 0.099 0.099 0.099 0.099 0.152 0.228 63 0.114 0.114 0.114 0.114 0.175 0.262 64 0.114 0.114 0.114 0.114 0.175 0.262 65 1.000 1.000 1.000 1.000 1.000 1.000

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Service Retirement


Age 5 Years 10 Years 15 Years 20 Years 25 Years 30 Years 50 0.035 0.035 0.035 0.035 0.070 0.090 51 0.028 0.028 0.028 0.029 0.065 0.101 52 0.032 0.032 0.032 0.039 0.066 0.109 53 0.028 0.028 0.028 0.043 0.075 0.132 54 0.038 0.038 0.Q38 0.074 0.118 0.333 55 0.070 0.070 0.070 0.120 0.175 0.340 56 0.060 0.060 0.060 0.110 0.165 0.330 57 0.060 0.060 0.060 0.110 0.165 0.320 58 0.080 0.080 0.080 0.100 0.185 0.350 59 0.090 0.090 0.095 0.130 0.185 0.350 60 0.150 0.150 0.150 0.150 0.185 0.350 61 0.120 0.120 0.120 0.120 0.160 0.350 62 0.150 0.150 0.150 0.150 0.200 0.350 63 0.150 0.150 0.150 0.150 0.200 0.400 64 0.150 0.150 0.150 0.150 0.175 0.350 65 1.000 1.000 1.000 1.000 1.000 1.000

• These rates also apply to County Peace officers, Local Prosecutors, Local Sheriff, School Police, and Other Safety.

Service Retirement



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Service Retirement


Age 5 Years 10 Years 15 Years 20 Years 25 Years 30 Years so 0.050 0.050 0.050 0.100 0.155 0.400 51 0.040 0.040 0.040 0.090 0.140 0.380 52 0.040 0.040 0.040 0.070 0.115 0.350 53 0.040 0.040 0.040 0.080 0.135 0.350 54 0.040 0.040 0.040 0.090 0.145 0.350 55 0.070 0.070 0.070 0.120 0.175 0.340 56 0.060 0.060 0.060 0.110 0.165 0.330 57 0.060 0.060 0.060 0.110 0.165 0.320 58 0.080 0.080 0.080 0.100 0.185 0.350 59 0.090 0.090 0.095 0.130 0.185 0.350 60 0.150 0.150 0.150 0.150 0.185 0.350 61 0.120 0.120 0.120 0.120 0.160 0.350 62 0.150 0.150 0.150 0.150 0.200 0.350 63 0.150 0.150 0.150 0.150 0.200 0.400 64 0.150 0.150 0.150 0.150 0.175 0.350 65 1.000 1.000 1.000 1.000 1.000 1.000


Service Retirement



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Service Retirement




Service Retirement



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Service Retirement

Public Agency Police 2.5% @ 57 Duration of Service



Service Retirement

Public Agency Fire 2.5% @ 57 Duration of Service

Age 5 Years 10 Years 15 Years 20 Years 25 Years 30 Years 50 0.007 0.007 0.007 0.007 0.010 0.Q15 51 0.008 0.008 0.008 0.008 0.012 0.018 52 0.016 0.016 0.016 0.016 0.025 0.Q38 53 0.042 0.042 0.042 0.042 0.064 0.096 54 0.057 0.057 0.057 0.057 0.088 0.132 55 0.074 0.074 0.074 0.074 0.114 0.170 56 0.066 0.066 0.066 0.066 0.102 0.153 57 0.090 0.090 0.090 0.090 0.139 0.208 58 0.071 0.071 0.071 0.071 0.110 0.164 59 0.066 0.066 0.066 0.066 0.101 0.151 60 0.102 0.102 0.102 0.102 0.157 0.235 61 0.102 0.102 0.102 0.102 0.157 0.236 62 0.102 0.102 0.102 0.102 0.157 0.236 63 0.102 0.102 0.102 0.102 0.157 0.236 64 0.102 0.102 0.102 0.102 0.157 0.236 65 1.000 1.000 1.000 1.000 1.000 1.000

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Service Retirement

Public Agency Police 2.7% @ 57 Duration of Service



Service Retirement

Public Agency Fire 2.7% @ 57 Duration of Service


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Service Retirement

Schools 2% @ 55 Duration of Service

Age 5 Years 10 Years 15 Years 20 Years 25 Years 30 Years 50 0.004 0.007 0.011 0.012 0.013 0.015 51 0.004 0.008 0.011 0.014 0.016 0.017 52 0.005 0.010 0.014 0.016 0.D18 0.021 53 0.006 0.012 0.016 0.020 0.022 0.025 54 0.008 0.017 0.023 0.027 0.031 0.034 55 0.021 0.042 0.058 0.069 0.077 0.086 56 0.019 0.037 0.053 0.062 0.069 0.078 57 0.019 0.038 0.054 0.064 0.071 0.079 58 0.022 0.045 0.062 0.074 0.082 0.092 59 0.025 0.049 0.069 0.082 0.090 0.101 60 0.033 0.066 0.092 0.109 0.121 0.135 61 0.037 0.072 0.101 0.119 0.133 0.149 62 0.066 0.131 0.184 0.218 0.242 0.271 63 0.064 0.126 0.178 0.209 0.233 0.261 64 0.059 0.117 0.163 0.193 0.215 0.240 65 0.080 0.158 0.221 0.261 0.291 0.326 66 0.081 0.160 0.224 0.265 0.296 0.330 67 0.070 0.139 0.194 0.229 0.255 0.286 68 0.063 0.124 0.173 0.205 0.228 0.255 69 0.066 0.130 0.183 0.216 0.241 0.270 70 0.071 0.140 0.196 0.231 0.258 0.289

Miscellaneous Internal Revenue Code Section 415

The limitations on benefits imposed by Internal Revenue Code Section 415 are taken into account in this valuation. Each year the impact of any changes in this limitation since the prior valuation is included and amortized as part of the actuarial gain or loss base. This results in lower contributions for those employers contributing to the Replacement Benefit Fund and protects CalPERS from prefunding expected benefits in excess of limits imposed by federal tax law.

Internal Revenue Code Section 401(a) (17)

The limitations on compensation imposed by Internal Revenue Code Section 401(a) (17) are taken into account in this valuation. Each year, the impact of any changes in the compensation limitation since the prior valuation is included and amortized as part of the actuarial gain or loss base. The compensation limit for classic members for the 2017 calendar year is $270,000.

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Appendix B

Principal Plan Provisions

202

CalPERS Actuarial Valuation - June 30, 2017 Miscellaneous Plan of the Helix Water District Principal Plan Provisions

Appendix B

The following is a description of the principal plan provisions used in calculating costs and liabilities. We have indicated whether a plan provision is standard or optional. Standard benefits are applicable to all members while optional benefits vary among employers. Optional benefits that apply to a single period of time, such as Golden Handshakes, have not been included. Many of the statements in this summary are general in nature, and are intended to provide an easily understood summary of the Public Employees' Retirement Law. The law itself governs in all situations.

Service Retirement Eligibility

A classic CalPERS member or PEPRA Safety member becomes eligible for Service Retirement upon attainment of age 50 with at least 5 years of credited service (total service across all CalPERS employers, and with certain other retirement systems with which CalPERS has reciprocity agreements). For employees hired into a plan with the 1.5 percent at 65 formula, eligibility for service retirement is age 55 with at least 5 years of service. PEPRA miscellaneous members become eligible for service retirement upon attainment of age 52 with at least 5 years of service.

Benefit

The service retirement benefit is a monthly allowance equal to the product of the benefit factor, years of service, and final compensation.

• The benefit factor depends on the benefit formula specified in your agency's contract. The table below shows the factors for each of the available formulas. Factors vary by the member's age at retirement. Listed are the factors for retirement at whole year ages:

Miscellaneous Plan Formulas

Retirement 1.5% at 20/o at60 20/o at55 2.5% at 2.7% at 30/o at60 PEPRA Age 65 55 55 20/o at62

50 0.5000% 1.092% 1.426% 2.000% 2.000% 2.000% N/A 51 0.5667% 1.156% 1.522% 2,100% 2.140% 2.100% N/A 52 0.6334% 1.224% 1.628% 2.200% 2.280% 2.200% 1.000% 53 0.7000% 1.296% 1.742% 2.300% 2.420% 2.300% 1.100% 54 0.7667% 1.376% 1.866% 2.400% 2.560% 2.400% 1.200% 55 0.8334% 1.460% 2.000% 2.500% 2.700% 2.500% 1.300% 56 0.9000% 1.552% 2.052% 2.500% 2.700% 2.600% 1.400% 57 0.9667% 1.650% 2.104% 2.500% 2.700% 2.700% 1.500% 58 1.0334% 1.758% 2.156% 2.500% 2.700% 2.800% 1.600% 59 1.1000% 1.874% 2.210% 2.500% 2.700% 2.900% 1.700% 60 1.1667% 2.000% 2.262% 2.500% 2.700% 3.000% 1.800% 61 1.2334% 2.134% 2.314% 2.500% 2.700% 3.000% 1.900% 62 1.3000% 2.272% 2.366% 2.500% 2.700% 3.000% 2.000% 63 1.3667% 2.418% 2.418% 2.500% 2.700% 3.000% 2.100% 64 1.4334% 2.418% 2.418% 2.500% 2.700% 3.000% 2.200% 65 1.5000% 2.418% 2.418% 2.500% 2.700% 3.000% 2.300% 66 1.5000% 2.418% 2.418% 2.500% 2.700% 3.000% 2.400%

67 &up 1.5000% 2.418% 2.418% 2.500% 2.700% 3.000% 2.500%

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Appendix B

Safety Plan Formulas

Retirement 112 at 55 * 2% at55 Age

50 1.783% 1.426%

51 1.903% 1.522%

52 2.035% 1.628%

53 2.178% 1.742%

54 2.333% 1.866% 55 &Up 2.500% 2.000%

2% at50 3% at55

2.000% 2.400%

2.140% 2.520%

2.280% 2.640%

2.420% 2.760%

2.560% 2.880%

2.700% 3.000%

3% at50

3.000%

3.000%

3.000%

3.000%

3.000%

3.000%

* For this formula, the benefit factor also varies by entry age. The factors shown are for members with an entry age of 35 or greater. If entry age is less than 35, then the age 55 benefit factor is 50 percent divided by the difference between age 55 and entry age. The benefit factor for ages prior to age 55 is the same proportion of the age 55 benefit factor as in the above table.

PEPRA Safety Plan Formulas

Retirement Age 2% at57 2.5% at57 2.7% at57

50 1.426% 2.000% 2.000%

51 1.508% 2.071% 2.100%

52 1.590% 2.143% 2.200%

53 1.672% 2.214% 2.300%

54 1.754% 2.286% 2.400% 55 1.836% 2.357% 2.500% 56 1.918% 2.429% 2.600%

57 &Up 2.000% 2.500% 2.700%

• The years of service is the amount credited by CalPERS to a member while he or she is employed in this group (or for other periods that are recognized under the employer's contract with CalPERS). For a member who has earned service with multiple CalPERS employers, the benefit from each employer is calculated separately according to each employer's contract, and then added together for the total allowance. An agency may contract for an optional benefit where any unused sick leave accumulated at the time of retirement will be converted to credited service at a rate of 0.004 years of service for each day of sick leave.

• The final compensation is the monthly average of the member's highest 36 or 12 consecutive months' full-time equivalent monthly pay (no matter which CalPERS employer paid this compensation). The standard benefit is 36 months. Employers had the option of providing a final compensation equal to the highest 12 consecutive months for classic plans only. Final compensation must be defined by the highest 36 consecutive months' pay under the 1.5% at 65 formula. PEPRA members have a cap on the annual salary that can be used to calculate final compensation for all new members based on the Social Security contribution and benefit base. For employees that participate in Social Security this cap is $118,775 for 2017 and for those employees that do not participate in Social Security the cap for 2017 is $142,530. Adjustments to the caps are permitted annually based on changes to the CPI for all urban consumers.

• Employees must be covered by Social Security with the 1.5% at 65 formula. Social Security is optional for all other benefit formulas. For employees covered by Social Security, the modified formula is the standard benefit. Under this type of formula, the final compensation is offset by $133.33 (or by one third if the final compensation is less than $400). Employers may contract for the full benefit with Social Security that will eliminate the offset applicable to the final compensation. For employees not covered by Social Security, the full benefit is paid with

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Appendix B

no offsets. Auxiliary organizations of the CSUC system may elect reduced contribution rates, in which case the offset is $317 if members are not covered by Social Security or $513 if members are covered by Social Security.

• The miscellaneous and PEPRA safety service retirement benefit is not capped. The classic Safety service retirement benefit is capped at 90 percent of final compensation.

Vested Deferred Retirement Eligibility for Deferred Status

A CalPERS member becomes eligible for a deferred vested retirement benefit when he or she leaves employment, keeps his or her contribution account balance on deposit with CalPERS, and has earned at least 5 years of credited service (total service across all CalPERS employers, and with certain other retirement systems with which CalPERS has reciprocity agreements).

Eligibility to Start Receiving Benefits

The CalPERS classic members and PEPRA safety members become eligible to receive the deferred retirement benefit upon satisfying the eligibility requirements for deferred status and upon attainment of age 50 (55 for employees hired into a 1.5% @ 65 plan). PEPRA miscellaneous members become eligible to receive the deferred retirement benefit upon satisfying the eligibility requirements for deferred status and upon attainment of age 52.

Benefit

The vested deferred retirement benefit is the same as the service retirement benefit, where the benefit factor is based on the member's age at allowance commencement. For members who have earned service with multiple CalPERS employers, the benefit from each employer is calculated separately according to each employer's contract, and then added together for the total allowance.

Non-Industrial (Non-Job Related) Disability Retirement

Eligibility

A CalPERS member is eligible for Non-Industrial Disability Retirement if he or she becomes disabled and has at least 5 years of credited service (total service across all CalPERS employers, and with certain other retirement systems with which CalPERS has reciprocity agreements). There is no special age requirement. Disabled means the member is unable to perform his or her job because of an illness or injury, which is expected to be permanent or to last indefinitely. The illness or injury does not have to be job related. A CalPERS member must be actively employed by any CalPERS employer at the time of disability in order to be eligible for this benefit.

Standard Benefit

The standard Non-Industrial Disability Retirement benefit is a monthly allowance equal to 1.8 percent of final compensation, multiplied by service, which is determined as follows:

• Service is CalPERS credited service, for members with less than 10 years of service or greater than 18.518 years of service; or

• Service is CalPERS credited service plus the additional number of years that the member would have worked until age 60, for members with at least 10 years but not more than 18.518 years of service. The maximum benefit in this case is 33 1/3 percent of final compensation.

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Appendix B

Improved Benefit

Employers have the option of providing the improved Non-Industrial Disability Retirement benefit. This benefit provides a monthly allowance equal to 30 percent of final compensation for the first 5 years of service, plus 1 percent for each additional year of service to a maximum of 50 percent of final compensation.

Members who are eligible for a larger service retirement benefit may choose to receive that benefit in lieu of a disability benefit. Members eligible to retire, and who have attained the normal retirement age determined by their service retirement benefit formula, will receive the same dollar amount for disability retirement as that payable for service retirement. For members who have earned service with multiple CalPERS employers, the benefit attributed to each employer is the total disability allowance multiplied by the ratio of service with a particular employer to the total CalPERS service.

Industrial (Job Related) Disability Retirement All safety members have this benefit. For miscellaneous members, employers have the option of providing this benefit. An employer may choose to provide the increased benefit option or the improved benefit option.

Eligibility

An employee is eligible for Industrial Disability Retirement if he or she becomes disabled while working, where disabled means the member is unable to perform the duties of the job because of a work-related illness or injury, which is expected to be permanent or to last indefinitely. A CalPERS member who has left active employment within this group is not eligible for this benefit, except to the extent described below.

Standard Benefit

The standard Industrial Disability Retirement benefit is a monthly allowance equal to 50 percent of final compensation.

Increased Benefit (75 percent of Final Compensation)

The increased Industrial Disability Retirement benefit is a monthly allowance equal to 75 percent final compensation for total disability.

Improved Benefit (50 percent to 90 percent of Final Compensation)

The improved Industrial Disability Retirement benefit is a monthly allowance equal to the Workman's Compensation Appeals Board permanent disability rate percentage (if 50 percent or greater, with a maximum of 90 percent) times the final compensation.

For a CalPERS member not actively employed in this group who became disabled while employed by some other CalPERS employer, the benefit is a return of accumulated member contributions with respect to employment in this group. With the standard or increased benefit, a member may also choose to receive the annuitization of the accumulated member contributions.

If a member is eligible for service retirement and if the service retirement benefit is more than the industrial disability retirement benefit, the member may choose to receive the larger benefit.

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Appendix B

Post-Retirement Death Benefit Standard Lump Sum Payment

Upon the death of a retiree, a one-time lump sum payment of $500 will be made to the retiree's designated survivor(s), or to the retiree's estate.

Improved Lump Sum Payment

Employers have the option of providing an improved lump sum death benefit of $600, $2,000, $3,000, $4,000 or $5,000.

Form of Payment for Retirement Allowance Standard Form of Payment

Generally, the retirement allowance is paid to the retiree in the form of an annuity for as long as he or she is alive. The retiree may choose to provide for a portion of his or her allowance to be paid to any designated beneficiary after the retiree's death. CalPERS provides for a variety of such benefit options, which the retiree pays for by taking a reduction in his or her retirement allowance. Such reduction takes into account the amount to be provided to the beneficiary and the probable duration of payments (based on the ages of the member and beneficiary) made subsequent to the member's death.

Improved Form of Payment (Post-Retirement Survivor Allowance)

Employers have the option to contract for the post-retirement survivor allowance.

For retirement allowances with respect to service subject to the modified formula, 25 percent of the retirement allowance will automatically be continued to certain statutory beneficiaries upon the death of the retiree, without a reduction in the retiree's allowance. For retirement allowances with respect to service subject to the full or supplemental formula, 50 percent of the retirement allowance will automatically be continued to certain statutory beneficiaries upon the death of the retiree, without a reduction in the retiree's allowance. This additional benefit is referred to as post-retirement survivor allowance (PRSA) or simply as survivor continuance.

In other words, 25 percent or 50 percent of the allowance, the continuance portion, is paid to the retiree for as long as he or she is alive, and that same amount is continued to the retiree's spouse (or if no eligible spouse, to unmarried child(ren) until they attain age 18; or, if no eligible child(ren), to a qualifying dependent parent) for the rest of his or her lifetime. This benefit will not be discontinued in the event the spouse remarries.

The remaining 75 percent or 50 percent of the retirement allowance, which may be referred to as the option portion of the benefit, is paid to the retiree as an annuity for as long as he or she is alive. Or, the retiree may choose to provide for some of this option portion to be paid to any designated beneficiary after the retiree's death. Benefit options applicable to the option portion are the same as those offered with the standard form. The reduction is calculated in the same manner but is applied only to the option portion.

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Appendix B

Pre-Retirement Death Benefits

Basic Death Benefit This is a standard benefit.

Eligibility

An employee's beneficiary (or estate) may receive the basic death benefit if the member dies while actively employed. A CalPERS member must be actively employed with the CalPERS employer providing this benefit to be eligible for this benefit. A member's survivor who is eligible for any other pre-retirement death benefit may choose to receive that death benefit instead of this basic death benefit.

Benefit

The basic death benefit is a lump sum in the amount of the member's accumulated contributions, where interest is currently credited at 7.5 percent per year, plus a lump sum in the amount of one month's salary for each completed year of current service, up to a maximum of six months' salary. For purposes of this benefit, one month's salary is defined as the member's average monthly full-time rate of compensation during the 12 months preceding death.

1957 Survivor Benefit This is a standard benefit.

Eligibility

An employee's eligible survivor(s) may receive the 1957 Survivor benefit if the member dies while actively employed, has attained at least age 50 for classic and safety PEPRA members and age 52 for miscellaneous PEPRA members, and has at least 5 years of credited service (total service across all CalPERS employers and with certain other retirement systems with which CalPERS has reciprocity agreements). A CalPERS member must be actively employed with the CalPERS employer providing this benefit to be eligible for this benefit. An eligible survivor means the surviving spouse to whom the member was married at least one year before death or, if there is no eligible spouse, to the member's unmarried child(ren) under age 18. A member's survivor who is eligible for any other pre-retirement death benefit may choose to receive that death benefit instead of this 1957 Survivor benefit.

Benefit

The 1957 Survivor benefit is a monthly allowance equal to one-half of the unmodified service retirement benefit that the member would have been entitled to receive if the member had retired on the date of his or her death. If the benefit is payable to the spouse, the benefit is discontinued upon the death of the spouse. If the benefit is payable to dependent child(ren), the benefit will be discontinued upon death or attainment of age 18, unless the child(ren) is disabled. The total amount paid will be at least equal to the basic death benefit.

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208


Appendix B

Optional Settlement 2 Death Benefit This is an optional benefit.

Eligibility

An employee's eligible survivor may receive the Optional Settlement 2 Death benefit if the member dies while actively employed, has attained at least age 50 for classic and safety PEPRA members and age 52 for miscellaneous PEPRA members, and has at least 5 years of credited service (total service across all CalPERS employers and with certain other retirement systems with which CalPERS has reciprocity agreements). A CalPERS member who is no longer actively employed with any Cal PERS employer is not eligible for this benefit. An eligible survivor means the surviving spouse to whom the member was married at least one year before death. A member's survivor who is eligible for any other pre-retirement death benefit may choose to receive that death benefit instead of this Optional Settlement 2 Death benefit.

Benefit

The Optional Settlement 2 Death benefit is a monthly allowance equal to the service retirement benefit that the member would have received had the member retired on the date of his or her death and elected 100 percent to continue to the eligible survivor after the member's death. The allowance is payable as long as the surviving spouse lives, at which time it is continued to any unmarried child(ren) under age 18, if applicable. The total amount paid will be at least equal to the basic death benefit.

Special Death Benefit This is a standard benefit for safety members. An employer may elect to provide this benefit for miscellaneous members.

Eligibility

An employee's eligible survivor(s) may receive the special death benefit if the member dies while actively employed and the death is job-related. A CalPERS member who is no longer actively employed with any CalPERS employer is not eligible for this benefit. An eligible survivor means the surviving spouse to whom the member was married prior to the onset of the injury or illness that resulted in death. If there is no eligible spouse, an eligible survivor means the member's unmarried child(ren) under age 22. An eligible survivor who chooses to receive this benefit will not receive any other death benefit.

Benefit

The special death benefit is a monthly allowance equal to 50 percent of final compensation, and will be increased whenever the compensation paid to active employees is increased but ceasing to increase when the member would have attained age 50. The allowance is payable to the surviving spouse until death at which time the allowance is continued to any unmarried child(ren) under age 22. There is a guarantee that the total amount paid will at least equal the basic death benefit.

If the member's death is the result of an accident or injury caused by external violence or physical force incurred in the performance of the member's duty, and there are eligible surviving child(ren) (eligible means unmarried child(ren) under age 22) in addition to an eligible spouse, then an additional monthly allowance is paid equal to the following:

• if 1 eligible child: • if 2 eligible children: • if 3 or more eligible children:

12.5 percent of final compensation 20.0 percent of final compensation 25.0 percent of final compensation

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209


Appendix B

Alternate Death Benefit for Local Fire Members This is an optional benefit available only to local fire members.

Eligibility

An employee's eligible survivor(s) may receive the alternate death benefit in lieu of the basic death benefit or the 1957 Survivor benefit if the member dies while actively employed and has at least 20 years of total CalPERS service. A CalPERS member who is no longer actively employed with any CalPERS employer is not eligible for this benefit. An eligible survivor means the surviving spouse to whom the member was married prior to the onset of the injury or illness that resulted in death. If there is no eligible spouse, an eligible survivor means the member's unmarried child(ren) under age 18.

Benefit

The Alternate Death benefit is a monthly allowance equal to the service retirement benefit that the member would have received had the member retired on the date of his or her death and elected Optional Settlement 2. (A retiree who elects Optional Settlement 2 receives an allowance that has been reduced so that it will continue to be paid after his or her death to a surviving beneficiary.) If the member has not yet attained age 50, the benefit is equal to that which would be payable if the member had retired at age 50, based on service credited at the time of death. The allowance is payable as long as the surviving spouse lives, at which time it is continued to any unmarried child(ren) under age 18, if applicable. The total amount paid will be at least equal to the basic death benefit.

Cost-of-Living Adjustments (COLA) Standard Benefit

Retirement and survivor allowances are adjusted each year in May for cost of living, beginning the second calendar year after the year of retirement. The standard cost-of-living adjustment (COLA) is 2 percent. Annual adjustments are calculated by first determining the lesser of 1) 2 percent compounded from the end of the year of retirement or 2) actual rate of inflation. The resulting increase is divided by the total increase provided in prior years. For any given year, the COLA adjustment may be less than 2 percent (when the rate of inflation is low), may be greater than the rate of inflation (when the rate of inflation is low after several years of high inflation) or may even be greater than 2 percent (when inflation is high after several years of low inflation).

Improved Benefit

Employers have the option of providing a COLA of 3 percent, 4 percent, or 5 percent, determined in the same manner as described above for the standard 2 percent COLA. An improved COLA is not available with the 1.5% at 65 formula.

Purchasing Power Protection Allowance (PPPA) Retirement and survivor allowances are protected against inflation by PPPA. PPPA benefits are cost-of-living adjustments that are intended to maintain an individual's allowance at 80 percent of the initial allowance at retirement adjusted for inflation since retirement. The PPPA benefit will be coordinated with other cost-of-living adjustments provided under the plan.

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Appendix B

Employee Contributions Each employee contributes toward his or her retirement based upon the retirement formula. The standard employee contribution is as described below.

• The percent contributed below the monthly compensation breakpoint is 0 percent.

• The monthly compensation breakpoint is $0 for full and supplemental formula members and $133.33 for employees covered by the modified formula.

• The percent contributed above the monthly compensation breakpoint depends upon the benefit formula, as shown in the table below.

Benefit Formula Percent Contributed above the BreakQoint

Miscellaneous 1.5% at 65 2% Miscellaneous 2% at 60 7% Miscellaneous 2% at 55 7% Miscellaneous 2.5% at 55 8% Miscellaneous 2.7% at 55 8% Miscellaneous 3% at 60 8% Miscellaneous 2% at 62 50% of the Total Normal Cost Miscellaneous 1.5% at 65 50% of the Total Normal Cost Safety, 1/2 at 55 Varies bv entrv ace Safety 2% at 55 7% Safety 2% at 50 9% Safety. 3% at 55 9% Safety 3% at 50 9% Safety, 2% at 57 50% of the Total Normal Cost Safety, 2.5% at 57 50% of the Total Normal Cost Safety, 2.7% at 57 50% of the Total Normal Cost

The employer may choose to "pick-up" these contributions for classic members (Employer Paid Member Contributions or EPMC). EPMC is prohibited for new PEPRA members.

An employer may also include Employee Cost Sharing in the contract, where employees agree to share the cost of the employer contribution. These contributions are paid in addition to the member contribution.

Auxiliary organizations of the CSU system may elect reduced contribution rates, in which case the offset is $317 and the contribution rate is 6 percent if members are not covered by Social Security. If members are covered by Social Security, the offset is $513 and the contribution rate is 5 percent.

Refund of Employee Contributions If the member's service with the employer ends, and if the member does not satisfy the eligibility conditions for any of the retirement benefits above, the member may elect to receive a refund of his or her employee contributions, which are credited with 6 percent interest compounded annually.

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Appendix B

1959 Survivor Benefit This is a pre-retirement death benefit available only to members not covered by Social Security. Any agency joining CalPERS subsequent to 1993 is required to provide this benefit if the members are not covered by Social Security. The benefit is optional for agencies joining CalPERS prior to 1994. Levels 1, 2 and 3 are now closed. Any new agency or any agency wishing to add this benefit or increase the current level may only choose the 4th or Indexed Level.

This benefit is not included in the results presented in this valuation. More information on this benefit is available on the CalPERS website at www.calpers.ca.gov.

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212

Appendix C

Participant Data

• Summary of Valuation Data

• Active Members

• Transferred and Terminated Members

• Retired Members and Beneficiaries

213

CalPERS Actuarial Valuation - June 30, 2017 Appendix C Miscellaneous Plan of the Helix Water District Participant Data

Summary of Valuation Data June 30, 2016 June 30, 2017

1. Active Members a) Counts 144 140 b) Average Attained Age 44.90 44.50 c) Average Entry Age to Rate Plan 32.12 32.46 d) Average Years of Service 12.78 12.04 e) Average Annual Covered Pay $ 84,899 $ 86,718 f) Annual Covered Payroll 12,225,464 12,140,566 g) Projected Annual Payroll for Contribution Year 13,359,095 13,218,083 h) Present Value of Future Payroll 99,523,518 106,738,363

2. Transferred Members a) Counts 22 23 b) Average Attained Age 47.88 46.97 c) Average Years of Service 5.16 4.79 d) Average Annual Covered Pay $ 99,969 $ 102,870

3. Terminated Members a) Counts 36 43 b) Average Attained Age 46.57 47.41 c) Average Years of Service 2.95 4.58 d) Average Annual Covered Pay $ 47,533 $ 50,147

4. Retired Members and Beneficiaries a) Counts 165 170 b) Average Attained Age 71.30 70.74 c) Average Annual Benefits $ 38,826 $ 40,147

5. Active to Retired Ratio [(la)/ (4a)] 0.87 0.82

Counts of members included in the valuation are counts of the records processed by the valuation. Multiple records may exist for those who have service in more than one valuation group. This does not result in double counting of liabilities.

Average Annual Benefits represents benefit amounts payable by this plan only. Some members may have service with another agency and would therefore have a larger total benefit than would be included as part of the average shown here.

C-1

214

CalPERS Actuarial Valuation - June 30, 2017 Miscellaneous Plan of the Helix Water District Participant Data

Appendix C

Active Members Counts of members included in the valuation are counts of the records processed by the valuation. Multiple records may exist for those who have service in more than one valuation group. This does not result in double counting of liabilities.

Distribution of Active Members by Age and Service

Years of Service at Valuation Date Attained

Age 0-4 5-9 10-14 15-19 20-25 25+ Total 15-24 2 0 0 0 0 0 2 25-29 3 0 0 0 0 0 3

30-34 9 4 4 0 0 0 17

35-39 7 2 14 5 0 0 28

40-44 9 1 6 10 1 0 27

45-49 7 4 4 4 2 1 22

50-54 3 2 6 4 4 5 24

55-59 0 2 0 3 1 3 9

60-64 0 1 1 0 2 2 6

65 and over 0 1 0 0 1 0 2

All Ages 40 17 35 26 11 11 140

Distribution of Average Annual Salaries by Age and Service

Years of Service at Valuation Date Attained

Age 0-4 5-9 10-14 15-19 20-25 25+ Average 15-24 $54,919 $0 $0 $0 $0 $0 $54,919 25-29 56,508 0 0 0 0 0 56,508

30-34 61,103 83,955 77,267 0 0 0 70,283

35-39 73,004 70,068 80,186 86,146 0 0 78,732

40-44 73,418 102,440 86,635 94,486 97,551 0 86,127

45-49 106,262 103,808 88,483 89,064 127,282 102,440 101,193

50-54 102,766 123,437 89,741 85,041 105,165 123,244 102,944

55-59 0 80,642 0 113,166 76,440 78,267 90,225

60-64 0 69,052 69,326 0 71,063 114,213 84,822

65 and over 0 49,275 0 0 69,326 0 59,301

All Ages $76,330 $89,418 $83,234 $92,750 $96,424 $107,444 $86,718

C-2

215

CalPERS Actuarial Valuation - June 30, 2017 Appendix C Miscellaneous Plan of the Helix Water District Participant Data

Transferred and Terminated Members

Distribution of Transfers to Other CalPERS Plans by Age, Service, and average Salary

Years of Service at Valuation Date Attained Average

Age 0-4 5-9 10-14 15-19 20-25 25+ Total Salary 15-24 0 0 0 0 0 0 0 $0 25-29 2 0 0 0 0 0 2 49,900 30-34 0 0 1 0 0 0 1 71,940 35-39 0 0 1 0 0 0 1 77,451 40-44 2 0 1 0 0 0 3 98,254 45-49 5 2 2 0 0 0 9 127,668 50-54 2 1 0 0 0 0 3 121,765 55-59 3 0 0 0 0 0 3 84,246 60-64 1 0 0 0 0 0 1 55,008

65 and over 0 0 0 0 0 0 0 0 All Ages 15 3 5 0 0 0 23 102,870

Distribution of Terminated Participants with Funds on Deposit by Age, Service, and average Salary

Years of Service at Valuation Date Attained Average

Age 0-4 5-9 10-14 15-19 20-25 25+ Total Salary 15-24 0 0 0 0 0 0 0 $0 25-29 0 0 0 0 0 0 0 0 30-34 2 0 0 0 0 0 2 44,343 35-39 4 0 2 0 0 0 6 68,808 40-44 7 0 1 1 0 0 9 41,013 45-49 6 1 0 1 0 1 9 56,829 50-54 8 3 1 0 0 0 12 51,175 55-59 3 0 0 0 0 0 3 31,474 60-64 1 0 0 1 0 0 2 32,843

65 and over 0 0 0 0 0 0 0 0 All Ages 31 4 4 3 0 1 43 50,147

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216


Appendix C

Retired Members and Beneficiaries

Distribution of Retirees and Beneficiaries by Age and Retirement Type*

Non- Non- Death Attained Service Industrial Industrial Industrial Industrial After

Age Retirement Disability Disability Death Death Retirement Total Under 30 0 0 0 0 0 0 0 30-34 0 0 0 0 0 0 0 35-39 0 0 0 0 0 0 0

40-44 0 0 0 0 0 0 0

45-49 0 0 0 0 0 0 0 50-54 2 1 0 0 0 0 3

55-59 24 0 0 0 0 1 25

60-64 26 1 0 0 0 4 31 65-69 25 0 0 0 0 4 29

70-74 26 0 0 0 0 2 28

75-79 15 0 0 0 0 3 18 80-84 9 1 0 0 0 4 14

85 and Over 13 0 0 0 0 9 22

All Ages 140 3 0 0 0 27 170

Distribution of Average Annual Disbursements to Retirees and Beneficiaries by Age and Retirement Type*

Non- Non- Death Attained Service Industrial Industrial Industrial Industrial After

Age Retirement Disability Disability Death Death Retirement Average Under 30 $0 $0 $0 $0 $0 $0 $0 30-34 0 0 0 0 0 0 0

35-39 0 0 0 0 0 0 0

40-44 0 0 0 0 0 0 0

45-49 0 0 0 0 0 0 0

50-54 58,584 20,891 0 0 0 0 46,019

55-59 45,400 0 0 0 0 14,051 44,146

60-64 48,042 18,432 0 0 0 22,245 43,758

65-69 46,991 0 0 0 0 22,090 43,556

70-74 38,420 0 0 0 0 21,979 37,245

75-79 39,651 0 0 0 0 23,130 36,898

80-84 38,053 14,456 0 0 0 40,935 37,191

85 and Over 40,590 0 0 0 0 23,144 33,453

All Ages $43,532 $17,926 $0 $0 $0 $25,066 $40,147

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Appendix C

Retired Members and Beneficiaries (continued)

Distribution of Retirees and Beneficiaries by Years Retired and Retirement Type*

Non- Non- Death Years Service Industrial Industrial Industrial Industrial After Retired Retirement Disability Disability Death Death Retirement Total

Under 5 Yrs 35 0 0 0 0 9 44

5-9 31 0 0 0 0 8 39

10-14 27 1 0 0 0 3 31

15-19 26 0 0 0 0 4 30

20-24 15 1 0 0 0 2 18

25-29 5 1 0 0 0 0 6

30 and Over 1 0 0 0 0 1 2

All Years 140 3 0 0 0 27 170

Distribution of Average Annual Disbursements to Retirees and Beneficiaries by Years Retired and Retirement Type*

Non- Non- Death Years Service Industrial Industrial Industrial Industrial After Retired Retirement Disability Disability Death Death Retirement Average

Under 5 Yrs $48,087 $0 $0 $0 $0 $24,651 $43,294

5-9 38,444 0 0 0 0 34,339 37,602

10-14 54,948 20,891 0 0 0 9,849 49,485

15-19 39,818 0 0 0 0 17,653 36,863

20-24 34,789 18,432 0 0 0 35,598 33,970

25-29 32,764 14,456 0 0 0 0 29,713

30 and Over 15,082 0 0 0 0 8,841 11,962

All Years $43,532 $17,926 $0 $0 $0 $25,066 $40,147

* Counts of members do not include alternate payees receiving benefits while the member is still working. Therefore, the total counts may not match information on C-1 of the report. Multiple records may exist for those who have service in more than one coverage group. This does not result in double counting of liabilities.

C-5

218

Appendix D

Normal Cost Information by Group

• Normal Cost by Benefit Group

• PEPRA Member Contribution Rates

219


Appendix D

Normal Cost by Benefit Group The table below displays the Total Normal Cost broken out by benefit group for Fiscal Year 2019-20. The Total Normal Cost is the annual cost of service accrual for the fiscal year for active employees and can be viewed as the long-term contribution rate for the benefits contracted. Generally, the normal cost for a benefit group subject to more generous benefit provisions will exceed the normal cost for a group with less generous benefits. However, based on the characteristics of the members (particularly when the number of actives is small), this may not be the case. Future measurements of the Total Normal Cost for each group may differ significantly from the current values due to such factors as: changes in the demographics of the group, changes in economic and demographic assumptions, changes in plan benefits or applicable law.

Rate Plan Total Normal Number of Payroll on Benefit Group Name Cost Identifier FY 2019-20 Actives 6/30/2017

831 Miscellaneous First Tier 17.639% 109 10,011,837 27369 Miscellaneous PEPRA 13.462% 31 2,128,729

Note that if a Benefit Group above has multiple bargaining units, each of which has separately contracted for different benefits such as Employer Paid Member Contributions, then the Normal Cost split does not reflect those differences. Additionally, if a 2nd Tier Benefit Group amended to the same benefit formula as a 1st Tier Benefit Group their Normal Costs may be dissimilar due to demographic or other population differences. In these situations you should consult with your plan actuary.

D-1

220


Appendix D

PEPRA Member Contribution Rates The table below shows the determination of the PEPRA Member contribution rates based on 50 percent of the Total Normal Cost for each respective plan on June 30, 2017. Assembly Bill (AB) 340 created PEPRA that implemented new benefit formulas and a final compensation period as well as new contribution requirements for new employees. In accordance with Section Code 7522.30(b), "new members ... shall have an initial contribution rate of at least 50 percent of the normal cost rate." The normal cost for the plan is dependent on the benefit levels, actuarial assumptions and demographics of the plan particularly the entry age into the plan. Should the total normal cost of the plan change by one percent or more from the base total normal cost established for the plan, the new member rate shall be 50 percent of the new normal cost rounded to the nearest quarter percent.

Basis for Current Rate Rates Effective July 1, ·2019

Rate Plan Total Member Total Change Member Benefit Group Name Normal Normal Change Identifier Cost Rate Cost Needed Rate

27369 Miscellaneous PEPRA 10.871% 5.500% 12.328% 1.457% Yes 6.250%

The PEPRA employee contribution rate determined in the table above may not necessarily be 50 percent of the Total Normal Cost by Group based on the PEPRA Normal Cost calculation methodology. Each non-pooled plan is stable with a sufficiently large demographic representation of active employees. It is preferable to determine normal cost using a large active population ongoing so that this rate remains relatively stable. The total PEPRA normal cost will be calculated using all active members within a non-pooled plan until the number of members covered under the PEPRA formula meets either:

1. 50 percent of the active population, or 2. 25 percent of the active population and 100 or more PEPRA members

Once either of the conditions above is met for a non-pooled plan, the total PEPRA normal cost will be based on the active PEPRA population in the plan.

Accordingly, the total normal cost will be funded equally between employer and employee based on the demographics of the employees of that employer.

D-2

221

Appendix E

Glossary of Actuarial Terms

222

CalPERS Actuarial Valuation - June 30, 2017 Miscellaneous Plan of the Helix Water District Glossary of Actuarial Terms

Appendix E

Glossary of Actuarial Terms Accrued Liability (also called Actuarial Accrued Liability or Entry Age Normal Accrued Liability}

The total dollars needed as of the valuation date to fund all benefits earned in the past for current members.

Actuarial Assumptions Assumptions made about certain events that will affect pension costs. Assumptions generally can be broken down into two categories: demographic and economic. Demographic assumptions include such things as mortality, disability and retirement rates. Economic assumptions include discount rate, salary growth and inflation.

Actuarial Methods Procedures employed by actuaries to achieve certain funding goals of a pension plan. Actuarial methods include funding method, setting the length of time to fund the Accrued Liability and determining the Value of Assets.

Actuarial Valuation The determination, as of a valuation date of the Normal Cost, Accrued liability, and related actuarial present values for a pension plan. These valuations are performed annually or when an employer is contemplating a change to their plan provisions.

Amortization Bases Separate payment schedules for different portions of the Unfunded Liability. The total Unfunded Liability of a Risk Pool or non-pooled plan can be segregated by "cause," creating "bases" and each such base will be separately amortized and paid for over a specific period of time. However, all bases are amortized using investment and payroll assumptions from the current valuation. This can be likened to a home having a first mortgage of 24 years remaining payments and a second mortgage that has 10 years remaining payments. Each base or each mortgage note has its own terms (payment period, principal, etc.)

Generally, in an actuarial valuation, the separate bases consist of changes in unfunded liability due to contract amendments, actuarial assumption changes, actuarial methodology changes, and/or gains and losses. Payment periods are determined by Board policy and vary based on the cause of the change.

Amortization Period The number of years required to pay off an Amortization Base.

Classic Member (under PEPRA) A classic member is a member who joined CalPERS prior to January 1, 2013 and who is not defined as a new member under PEPRA. (See definition of new member below)

Discount Rate Assumption The actuarial assumption that was called "investment return" in earlier CalPERS reports or "actuarial interest rate" in Section 20014 of the California Public Employees' Retirement Law (PERL).

Entry Age The earliest age at which a plan member begins to accrue benefits under a defined benefit pension plan. In most cases, this is the age of the member on their date of hire.

Entry Age Normal Cost Method An actuarial cost method designed to fund a member's total plan benefit over the course of his or her career. This method is designed to yield a rate expressed as a level percentage of payroll. (The assumed retirement age less the entry age is the amount of time required to fund a member's total benefit. Generally, the older a member on the date of hire, the greater the entry age normal cost. This is mainly because there is less time to earn investment income to fund the future benefits.)

E-1

223

CalPERS Actuarial Valuation - June 30, 2017 Miscellaneous Plan of the Helix Water District Glossary of Actuarial Terms

Appendix E

Fresh Start A Fresh Start is when multiple amortization bases are collapsed to one base and amortized together over a new funding period.

Funded Status A measure of how well funded, or how "on track" a plan or risk pool is with respect to assets versus accrued liabilities. A ratio greater than 100 percent means the plan or risk pool has more assets than liabilities and a ratio less than 100 percent means liabilities are greater than assets.

GASB68 Statement No. 68 of the Governmental Accounting Standards Board. The accounting standard governing a state or local governmental employer's accounting and financial reporting for pensions. GASS 68 replaces GASS 27 effective the first fiscal year beginning after June 15, 2014.

New Member (under PEPRA) A new member includes an individual who becomes a member of a public retirement system for the first time on or after January 1, 2013, and who was not a member of another public retirement system prior to that date, and who is not subject to reciprocity with another public retirement system.

Normal Cost The annual cost of service accrual for the upcoming fiscal year for active employees. The normal cost should be viewed as the long-term contribution rate.

Pension Actuary A business professional that is authorized by the Society of Actuaries, and the American Academy of Actuaries to perform the calculations necessary to properly fund a pension plan.

PEPRA The California Public Employees' Pension Reform Act of 2013

Prepayment Contribution A payment made by the employer to reduce or eliminate the year's required employer contribution towards the UAL.

Present Value of Benefits (PVB) The total dollars needed as of the valuation date to fund all benefits earned in the past or expected to be earned in the future for current members.

Unfunded Accrued Liability (UAL) When a plan or pool's Value of Assets is less than its Accrued Liability, the difference is the plan or pool's Unfunded Accrued Liability (or unfunded liability). If the unfunded liability is positive, the plan or pool will have to pay contributions exceeding the Normal Cost.

E-2

224

- ~ FIELDMAN I ROLAPP -=- & ASSOCIATES

' .... ~1•/'1

UNFUNDED PENSION COSTS OVERVIEW AND SAVINGS OPTIONS

Helix Water District

December 17, 2018 102803

Appendix B

225

TOPICS FOR DISCUSSION

• District's current unfunded liability

• Options for reducing that liability

• Cost and benefits of each option and summary

• Discussion re: next steps

FIELDMAN I ROLAPP & ASSOCIATES

2

226

DISTRICT'S CURRENT UNFUNDED PENSION CDSTS

Unfunded Pension Costs - Status Quo Payment Plan $5,000,000

$4,500,000

$4,000,000

$3,500,000

$3,000,000

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$500,000

$0

I $4,so1,11s I

- - - -· - -

- -- 1- -- - - - -- ,- -- - - - ,__ ,__ - f-..- - - - - ,_ - - ,__ - - ,__ - ,_ - - w ,__ - f-..- ,__ - - -- - - - - - - ,_ - - - - - -

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~ ~ ~ o/ ~ ~ ~ ~ w ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 0 ~ ~ ~ 0 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~

• Annual Payment Amounts


Source: Ca/PERS Model provided to District. Assumes 7. 0% rate of return starting in FY2019. 3

227

CALPERS HISTORIC RETURNS DATA

25.0%

20.0%

15.0%

10.0%

5.0%

0.0%

-5.0%

-10.0%

-15.0%

-20.0%

-25.0%

-30.0%

20% 20% 21%

19% ,18% 17%

;

16% 15% _ 14% 15% - - - -13% ~ - -- -

13% 12% 12% 13% 11% ti%

- - - - - - - - - - - - ~ 9%-

- - - - - - - 4%_ t-- t-- - - - - - ~ 2% 2%

-.I-. 1%

-.I 1% - - - ......., " -r --, -, " I I

- -- -5%

-6% -7%

~ 3 year average return 6.7% 5 year average return 8.1% 10 year average return 5.6% 20 year average return 6.1% -23% 25 year average return 7.7%

N t"t")

°' °' °' °' ~ ~ "" I.L') \0

°' °' °' °' °' °' ~ ~ ~ c-- °' ~

00

°' °' ~ °' °' ~ 0 0 0 N

~ 0 0 N

N 0 0 N

t"t") 0 0 N

"" 0 0 N

I.L') 0 0 N

\0 0 0 N

c--- 0 0 N

00 0 0 N

°' 0 0 N

0 ~ 0 N

;:: 0 N

~ 0 N

~ 0 N

~ 0 N

~ 0 N

~ 0 N

~ 0 N

~ 0 N

FIELDMAN I ROLAPP & ASSOCIATES Source: CalPEBSAnnual report. Net returns efter fees and expenses as ef June 30th for each year period 4

228

PENSION LIABILITY CoSTS AND FUNDING

; Unfunded pension liability (UAL)

~ Effectively a debt with a rv7 .0% cost per year v Ramp up in annual payments over next rv13 years for most agencies, including the District

~Existing default UAL repayment schedules reflect negative amortization through FY2019-20


5

229

ACCELERATED FUNDING APPROAGI

::.-Accelerated Funding ./ Opportunity to prepay highest cost debt

< Either contribute additional discretionary funds or request new, shortened payment schedule from Cal PERS

./LJAL annual payments reduced, significant savings

./LJAL paid off sooner


6

230

ACCELERATED FUNDING APPROAG-I

:.- Each Funding Option Results in: < More funds contributed sooner v Using Agency resources more efficiently


7

231

ADVANCE FUNDING OPTIONS

Four Advance Funding Options

1) Fresh Start

2) Advance Funding Plan

3) Section 115 Trust

4) Pension Obligation Bonds


8

232

ACCELERATED PENSION UAL FUNDING OPTIONS

1) Fresh Start

a) CalPERS creates a new, official UAL payment schedule of higher payments over a shorter term, e.g. 10, 15, 20 years

b) Once directed, new payment schedule cannot be changed back

c) Significant total and present value savings, but near-term . . increases 1n some cases


*Note on UAL Pqyment schedule: Changes / savings in UAL pqyments start 2 years efter each respeaioc Advance Funding deposit, due to Ca/PERS policies, valuation timing, etc. Full benefit of funds is realized over time, however.

9

233


1) Advance Funding Plan (AFP)

a) Typically adopted periodically as a multi-year plan b) Discretionary payments made annually to CalPERS (e.g.

$1 million per year) c) CalPERS applies funds to reduce UAL and future

payment schedule d) Savings are realized generally in proportion to existing

payments e) District has made a total of $2,750,000 in AFP payments

beginning in FY 2014-15

= FIELDMAN I ROLAPP & ASSOCIATES

*Note on UAL Payment schedule: Changes / savings in UAL payments start 2 years after each respective Advance Funding deposit, due to Ca/PERS policies, valuation timing, etc . .Full benefit ef fimds is realized over time, however.

10

234


3) Section 115 Trust

a) Similar to an Advance Funding Plan, but with funds set aside in restricted trust

b) Requires additional policies, procedures and monitoring on investments and usage

c) Funds ultimately sent to CalPERS d) Does NOT result in change to official UAL


11

235


4) Pension Obligation Bonds

1) Funds derived from issuing bonds at taxable interest rates (approximately 5.25%)

2) Funds transmitted to CalPERS to reduce UAL

3) Narrower savings prospects

4) Possible risk of net losses

5) Lack of flexibility

6) Trades a flexible obligation for an inflexible one • i.e. 15 or 20 year fresh start vs. fixed 30 year bond term

FIELDMAN I ROLAPP .:=- & ASSOCIATES 12

236

OPTION 1 20-Year Level Fresh Start

Existing payment schedule compressed to 20 yrs of level payments - UAL paid off by FYE 2039

Once adopted, cannot revert to longer period

Net and total savings of $8.73 million ($3.86 million net present value)

Higher initial annual payments for the next six years

2025 Funded ratio estimated at 71%

UAL Payment Comparison - 20 Year Fresh Start - LEVEL -STATUS QUO

$5.0 ~----------------------- (/) = @ $4.5 ~'-- ~ $4.0 i.,. l"I - - - - -

I,,, I,,, "" $3.5 I- - -1.- - - -----··--·----11- - I- i,.. - -•,-,:--------- ~ ~~ - $3.0 - •- - - - - - - -I-I-S~---~\c-------

$2.5 ~J. - - - - - - - ,_ - - -•-1•--•- - ,_ - '- $2.0 - ,_ ,_ - - - - ,_ - ,_ - - >-- - - \

$1.5 - ,_ ,_ - - - - ,_ - - - ,_ - - - \

$1.0 - - - - - I- ,_ - - - ·- - - - - ,_ ,_ - \

$0.5 - ·- - - - I- ,_ - - - ·- - ·- - I- ,_ - - - ------------

$0.0 '--- ~ ~ ~ ~ ~ ~ ~ y ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~

Cost / Savings per Year

(/) $3.5

= ;.§ $3.0 - i $2.5

$2.0

$1.5

$1.0

$0.5

$0.0

-$0.5

-$1.0

-$1.5 ~ Q,'\, ~ ~ :::i"'- ~ ~ ~ ~ t,.D ~ ~ <fl ~ ~ ~ <fl ~ ~ ~

FIELDMAN I ROLAPP *Chart information is illustrative All figures rounded/ approximate. NPV savings based on 2.5% discount rate. & ASSOCIATES 13

237

OPTI0N2

Contribute $5 million AFP upfront - applied to 2017 Gain/Loss "base"

Existing payment schedule compressed to 25 years with UAL paid off by FYE 2044

Payments in proportion to existing ones, savings ramp up over time

Lower payment of $13.2 million ($3.9 million net present value), net savings of $8.2 million


UAL Payment Comparison (Excluding AFP Amounts)

-ADP - $5 million Upfront (2017 Gain/ Loss) -STATUS QUO "' $5.0 --r------------------------ g $4.5 :3 j $4.0 +-----~~--=--1.-==-,,.,

$3.5 -+----JC..--· •---""'~---------

$3.0 -t---:'-.-•·-- $2.5 $2.0 - - - -

!~:~ . - - - - = - - - = = = 1- .. !~:~ - - - - = - - - : - - - - - - - - - - --~-·-r_"_

~ ~ w ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~

Costs / Savings Per Year (Excluding AFP amounts)

$2.0 "' g $1.8 :3 j $1.6

$1.4 $1.2 $1.0 $0.8 $0.6 $0.4 $0.2 $0.0

~ ~ w ~ ~ ~ ~ ~ ~ ~ ~ ~ 0 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~

• I I I I I • 1 I I I I I I I I •


*Chart information is illustrative All figures rounded/ approximate. NPV savings based on 2.5% discount rate. 14

238

OPTION 3

Contribute $5 million AFP to 2017 Gain/Loss "base", plus $750,000 additional payments for 4 yrs


Annual cost savings ramp up in proportion to UAL payments

Lower payment of $20.3 million ($5.8 million net present value), net savings of $12.3 million


UAL Payment Comparison (Excluding AFP Amounts) -ADP - $5 million+ $750K/year x4 Years ('17 /gain loss base)

-STATUS QUO (J) $5.0 § $4.5 :=I :--::: $4.0 :E $3.5

$3.0 $2.5 $2.0 $1.5 $1.0 $0.5 $0.0

~ ~ w ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~

- '

------"-.. ~

- I

'\. L. __ - -I - ,_ ,. - -- -

- ii -

;:~~~~~~~;~ -

I - l- -

~ - - ,- '

I ,- - -1-------r~- . .,..


CJ) $2.5 = 0 = j $2.0

$1.5

$1.0

$0.5

$0.0 ~ ~ w ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~

• I I I I - T


*Chart ieformation is illustrative All figures rounded/ approximate. NPV savings based on 2.5% discount rate. 15

239

OPTI0N4

20-year Level Fresh Start plus $5 million applied upfront to 2017 Gain/Loss "base"


Once adopted, cannot revert to longer period

Lower payments of $17.9 million ($5.97 million net present value), net savings of $12.9 million



-20 Year Fresh Start (Level)+ $5 million -STATUS QUO

00 $5.0 ~----------------------

] $4.5 ----- "---- ~ $4.0 ___...- '-..,

$3.5 +-...-, .......... o'-r'-...-....-..--....---.-..------.-,.,::;:"'-""-...-....-..-------- ~ ··----- ~ $3.0 -+--·--·- - - ,- ,- - -- - 1------- ....... 1!!!!9'----~\.-----

$2.5 -I - ,-----·--·- - - - - - - - - - - - "'-.... $2.0 - ,_ - - - - - - - - - - - - \ $1.5 ,- - - - - - ,_ - - \ $1.0 ,_ - - - - - - - - - - - ,_ - - ,-, - - - ' \

$0.5 +a---a-1•---- - - - ,_ ,_ - i------··---- ,------------.---- $0.0 +-·- "-..

~ ~ w ~ ~ ~ ~ Y 9 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~

00 $3.5

;:I ;.§ $3.0

~ $2.5 $2.0

$1.5 $1.0 $0.5 $0.0

-$0.5 -$1.0


~ ~ w ~ ~ ~ ~ ~ 9 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~

FIELDMAN I ROLAPP *Chart information is illustrative All figures rounded/ approximate. NPV savings based on 2.5% discount rate. & ASSOCIATES 16

240

OPTION 5

Contribute $24 million over 2-year period; issue $24 million in Bonds to finance CIP projects in lieu of cash-funding projects

Costs/ Savings depicted include debt service costs on 30-year Bonds

Longer overall payment period; but UAL fully funded by FYE 2034

Savings of $12.97 million ($12.66 million net present value)

Funded ratio estimated at 87%


- $24 million ADP from Bonds -STATUS QUO $5.0

(/J

§ $4.5 = i $4.0 $3.5 $3.0 $2.5 $2.0 $1.5 $1.0 $0.5 $0.0

~ w v ~ ~ ~ ~ Y ~ ~ § ~ 0 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~

"-- -----= '- 1-- - - - ~ "'--- . ~ - - - - - - - - -

1--) - - ,._ - - - - ,_ - - - - \. - - _,._ - - - -· ,_ ,- - - - ' 1 - - --- -------m11=u-ij 1 ~ -

-----------==-~-=-- -=-- ~- - ·-

(/J $2.5 Q :3 $2.0 i $1.5

$1.0

$0.5

$0.0

-$0.5

-$1.0

-$1.5

-$2.0


I I • • • I I I I I I I I I I I . I

I I

~ ~ ~ ~ ~ ~ ~ ~ 0 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~


*Chart information is illustrative All figures rounded/ approximate. NPV savings based on 2.5% discount rate. **Bond Sizing assumes Costs of Issuance of $200,000, Undenoriters Discount of $5 / bond, and TIC of 3.57%

17

241

SUMMARY OF OPTIONS

II Option Description Savings Potential* Pro j_ Con 1 20-Year Fresh Start • UAL savings of $8.73 million

• NPV savings of $3.86 million • 2025 Funded ratio of 71% • UAL paid off by FYE 2039

2 AFP - $5 million upfront (2017 Gain/Loss Base)

3 AFP - $5 million upfront + $750,000 next 4 years

4 20-Year Fresh Start+ $5 million upfront

5 $24 million bond transaction


• UAL savings of $13.20 million • NPV savings of $3.89 million • Net savings of $8.20 million • 2025 Funded ratio of 70% • UAL paid off by FYE 2044



• UAL savings of $12.97 million • NPV savings of $12.66 million • 2025 Funded ratio of 87% • UAL paid off by FYE 2034, Debt

Service paid off by FYE 2049

• Fastest UAL repayment term • Level UAL payments

• Savings gradually ramp up • Substantially same NPV savings

as Option 1

• Savings gradually ramp up • Substantially same NPV savings

as Option 4

• Fastest UAL repayment term • Level UAL payments • Lower payments than Option 1

• Highest NPV savings • Level payments after 15 years

• Lack of future flexibility • Near-term payment

increases • Savings are "back-loaded"

• Minimal near-term savings

• Minimal near-term savings

• Less future flexibility • Near-term payment

increases • Savings are "back-loaded"

*All figures rounded I approximate. NPV savings based on 2.5% discount rate.

• Slowest repayment term • Near-term payment

increases • Reduced flexibilitv • Limits debt capacity for

necessary capital projects

18

242

ACCELERATED FUNDING CoNSIDERATIONS

Overall Demonstrates pro-active financial management

Refine options for goals and strategy based on 1) Total savings and reduction of the UAL 2} Overall funding goal and timeframe 3} Resources available 4) Impact to water rates 5) Current outstanding debt 6) Overall debt capacity 7) Risk and flexibility of each option


19

243


BOARD REPORT

TO:

FROM:

INITIATED BY:

DATEi,

Board of Directors \

Carlos V. Lugo, General Manag~

Brian M. Olney, Director of Water Quality and System OperationslYvio Michelle P. Berens, System Operations Manager '-fv\\S Debra S. Lundy, Senior Right of Way Agent/Environmental Analyst~

February 13, 2019

SUBJECT: Lease Agreement with Heartland Communications Facility Authority at Calavo Tank Site


Infrastructure

Recommendation:

The board authorize the general manager to execute a lease agreement with Heartland Communications Facility Authority for installation of emergency radio communications equipment at Calavo Tank site located at 4402 Ad Astra Way, La Mesa, California.

Background:

Heartland Communications Facility Authority is a Joint Powers Authority that provides public safety communication services to 13 fire departments and fire districts in San Diego County. This includes Heartland Fire & Rescue in the cities of El Cajon, La Mesa and Lemon Grove; and the San Miguel Fire District that provide emergency services to customers in Helix Water District's service area.

244

Heartland Communications Facility Authority has identified issues with reliable public safety communication due to hilly terrain in areas of Fletcher Hills, Mount Helix and Dictionary Hill. Heartland Facility Communications Authority identified the Calavo Tank site located at 4402 Ad Astra Way in la Mesa as a location that could improve the public safety communication system with installation of a radio communication station. The proposed radio installation is small and would include an antenna on the tank, conduit runs and a power and equipment cabinet. The equipment installation would not interfere with district equipment or with equipment already installed on the tank through an existing cell phone lease.

California Water Code Section 22506 authorizes the district to lease any of its properties as long as the lease purpose and the property lease terms are in the best interests of the district. The installation of equipment to improve public safety communication is in the best interests of the district and district customers in the area.

The lease agreement specifies that Heartland Facility Communications Authority is responsible for all costs associated with installation, maintenance, and removal of their equipment including any work necessary as a result of interference with district systems or district work at the site. Heartland Communications Facility Authority will pay district costs associated with the agreement including staff time, overhead and attorneys fees and costs.

The monthly rent assessment for use of this site is $1000, but due to the installation being for public safety communications improvements only, the monthly rent payments are waived. The improved public safety communications in the area is a direct benefit to the district and the district's customers. If use of the public safety communications equipment by Heartland Facility Communications Authority is for any purpose other than public safety communications the rent assessment would become applicable and previously waived rent payments would become payable to the district.

The lease agreement would commence on the date the agreement is signed by Helix Water District and Heartland Facility Communications Authority and remain in effect until terminated in accordance with the terms and conditions of termination by either party.

Attachments: Attachment A- Heartland Communications Facility Authority Lease Agreement

2 Z:\Board Reports (Final)\2019\021319 Helix_Heartland Lease Agreement- Final

245

Calavo Tank reference photographs

3 Z:\Board Reports (Final)\2019\021319 Helix_Heartland Lease Agreement - Final

246

Attachment A

COMMUNICATIONS SITE LICENSE AGREEMENT BETWEEN THE

HELIX WATER DISTRICT AND HEARTLAND COMMUNICATIONS FACILITY AUTHORITY

THIS COMMUNICATIONS SITE LICENSE AGREEMENT ("Agreement") is entered into this __ day of __ _, 2018, by and between Helix Water District, an irrigation district organized and existing under the Irrigation District Law, Water Code § 20500 et seq., ("Licensor") and Heartland Communications Facility Authority, a Joint Powers Agency formed pursuant to California Government Code Section 6500 et seq. and operating pursuant to the Joint Powers Authority Agreement (Amended and Restated on January 7, 2016, and as maybe further amended from time to time) ("Licensee"). Licensor and Licensee may be referred to collectively as the "Parties" and individually as a "Party" throughout this Agreement.

RECITALS

A. Licensor owns and operates a water system including the property subject to the terms of this Agreement which is located at 4402 Ad Astra Way, La Mesa, California ("Licensor's Property").

B. Licensee is a public-safety communications provider that provides communication services to its member agencies and agencies under contractual agreements.

C. The Premises, as defined below, are located in an area of Licensor's Property that facilitates the beneficial use of public-safety communication facilities including radio frequency transmitting and receiving equipment, utility lines, transmission lines, and radio transmitter and receiving antennas for the Licensee.

D. Licensee has obtained governmental permits, licenses and approvals enabling it to construct and operate public-safety communications facilities where the Premises are located and will continue to maintain such permits, licenses and approvals through the term of this Agreement.

E. Licensee represents that it has contracted with American Radio, Inc. ("Property Manager") by separate agreement, to manage and maintain Licensee's Facilities on Licensor's Property. It is the intent of Parties for this Agreement to allow Property Manager to have access to the Premises and Licensee's Facilities for its regular maintenance and operations on behalf of Licensee, subject to the limitations and conditions described in this Agreement.

F. Licensor seeks to facilitate such uses by Licensee in order to maximize the use of the Licensor's Property for beneficial purposes.

NOW, THEREFORE, in consideration of the mutual covenants and conditions herein contained, the Parties hereby agree as follows:

60076.00001 \31675663.2

247

AGREEMENT

1. License.

1.1 Subject to the terms and conditions contained herein, Licensor grants to Licensee a non-exclusive and non-transferable right to erect, maintain and operate public safety communication facilities more particularly described in section 6 below ("Licensee's Facilities"), on a portion of Licensor's Property, more particularly described in Exhibit "A" attached hereto and made a part hereof ("Premises").

1.2 This License Agreement is personal and exclusive to Licensee, but Licensee may contract with a property manager to act on Licensee's behalf in managing and maintaining Licensee's Facilities on Licensor's Property ("Property Manager").

1.3 During the term of this Agreement, Licensee may change the Property Manager through separate agreement, with prior written approval from Licensor, to manage and maintain Licensee's Facilities on Licensor's Property. Licensee shall notify Licensor of intent to change Property Manager by providing a written notice at least 30 days in advance. Licensee may have only one Property Manager on Licensor's Property at a time

2. Use.

2.1 This Agreement is for the use of the Premises for public-safety communication services by a single public-safety communications service provider.

2.2 No co-location shall be allowed without Licensor's prior written approval, which may be withheld at the Licensor's sole discretion.

2.3 Subject to terms and conditions otherwise stated in this Agreement, the Premises may be used by Licensee for any lawfully permitted and licensed activity in connection with the provision of public-safety communication services, including the transmission and the reception of radio communication signals on various frequencies and the construction, maintenance, and operation of related communication facilities. Licensor at no time warrants or guarantees the suitability of the Premises for Licensee's intended use.

2.4 Licensor agrees to cooperate with Licensee, at Licensee's expense, in making application for and obtaining all licenses, permits and any and all other necessary approvals that maybe required for Licensee's intended use of the Premises with the understanding and acknowledgment that Licensor has no approval or authorization status in the licensing and permitting process of other governmental agencies.

3. FCC Obligations.

Licensee represents and warrants that it has a license from the Federal Communications Commission ("FCC") for Licensee's Facilities and has obtained all necessary governmental permits and approvals, including approvals by Licensor, to allow Licensee to construct and operate

60076.00001 \31675663.2

248

public-safety communication facilities on the Premises. Licensee shall provide written evidence reasonably satisfactory to Licensor of all FCC approvals, including, but not limited to compliance with FCC Electromagnetic Radiation Guidelines, as well as any other applicable governmental approvals and permits.

4. Term.

This Agreement commences on ("Commencement Date") and continues until it is terminated in accordance with its terms.

5. Fees.

5.1 Licensee shall pay Licensor's actual costs associated with this Agreement, including staff time, overhead, and attorney's fees and costs.

5.2 Within five business days after full execution of this Agreement, Licensee shall deposit $5,000.00 with Licensor. Licensor shall draw on the deposit to pay its actual costs and shall provide Licensee with a summary of costs charged against the deposit within 30 days after so charging.

5.3 If the deposit is exhausted and Licensor incurs additional costs associated with this Agreement, Licensor shall invoice Licensee within 30 days of incurring the costs, and Licensee shall pay the invoice within 30 days following the date of the invoice.

5.4 The monthly rent payment for use of the Premises is $1,000.00, but as long as Licensee's use of the Premises under this Agreement is strictly for public-safety communications, monthly rent payments are waived by the Licensor. Any use of Licensee's equipment on the Premises for any other purpose besides public-safety communications is a breach of this Agreement that, in addition to other consequences that are set forth in this Agreement, make all previously waived monthly rent payments due and payable within ten business days of the unauthorized use.

6. Improvements.

6.1 Licensee has the right to maintain and operate Licensee's Facilities on the Premises in accordance with the terms of this Agreement.

6.2 Licensee's Facilities include frequency transmitting and recervmg equipment, batteries, utility lines, transmission lines, radio frequency transmitting and receiving antennas and supporting structures and improvements as more particularly described in Exhibit "B."

6.3 Any structure or improvement existing or later constructed by Licensee beyond the Premises must be underground.

60076.00001 \31675663.2

249

6.4 Licensee shall be responsible for all environmental compliance regarding Licensee's Facilities.

6.5 Licensee shall maintain Licensee's Facilities so they are compatible with existing structures and landscape as is approved by the Licensor and applicable local jurisdictions.

(A) In connection therewith, and subject to plan review and approval by Licensor, Licensee has the right to do all work necessary to prepare, add, maintain and alter the Premises for Licensee's communication operations and to install underground utility lines and transmission lines connecting antennas to transmitters and receivers as provided for herein.

(B) Licensee's Facilities may be modified by Licensee from time to time, but only with prior written approval by Licensor. Before commencing any work at the Premises, including any alterations or modifications, Licensee shall submit plans and specifications to the Licensor for the Licensor's review and written approval.

(C) In accordance with section 5 above, Licensee shall reimburse Licensor for all expenses incurred related to reviewing said plans and specifications and requests for modifications submitted for Licensor's approval, including but not limited to engineering and operational technical analysis, internal staff and consultants, administrative processing costs, and legal expenses.

(D) Licensor shall endeavor to either (i) object to the plans in writing within 30 days of submission of the plans by Licensee or (ii) furnish the Licensee with written approval, within 3 0 days of the date of submission of the plans by Licensee, provided however that Licensor shall in no way be precluded from extending the time for review. Licensor will endeavor to promptly notify Licensee if additional time for review is needed and in good faith will discuss with Licensee any concerns with proposed modifications to resolve those concerns and facilitate approval of a modification.

(E) All work to be done by Licensee shall be performed in accordance with the approved plans unless otherwise approved in writing by the Licensor.

(F) Notwithstanding, the procedures stated in this subsection 6.5, Licensor may in its sole discretion withhold approval of any modification requests pending resolution of interference issues as set forth in section 8 below.

6.6 All of Licensee's construction and installation work shall be performed at Licensee's sole cost and expense by licensed and bondable contractors in a good and worker-like manner and shall not unreasonably interfere with Licensor's facilities and operations and shall be coordinated with Licensor to avoid interference with other scheduled construction or maintenance on Licensor's Property. Licensee shall maintain and operate Licensee's Facilities in such a manner that does not negatively impact Licensor's property or operations or

60076.00001 \31675663.2

250

inconvenience adjoining and neighboring properties. All work related to Licensee's Facilities shall be performed by Licensee's own personnel or licensed and bonded contractors hired by the Licensee. Any proposed changes to the construction or installation work deviating from any and all approved improvement plans and construction drawings, must be approved in writing in advance by Licensor and all other applicable jurisdictions.

6.7 Title to the Licensee's Facilities and any equipment placed on the Premises by Licensee shall be held by Licensee. All of Licensee's Facilities shall remain the property of Licensee and are not fixtures. Licensee has the right to remove all Licensee's Facilities at its sole expense on or before the expiration or earlier termination of this Agreement. Within 90 days following the date of termination for any cause, or within 90 days following the end of the Agreement term and any extension thereof, Licensee shall remove, at its sole expense, all of the Licensee's Facilities both above ground and below ground placed on the Premises and return the Premises to the pre-installation condition (reasonable wear and tear, and damages due to cmrnes heyonil the control or withrn1t thfl fm1lt or neglect of Licensee, excepted). Licensee shall not be required to remove any cables or wires below existing grade or any foundation in excess of five feet below grade, unless specifically requested to do so by Licensor in the event such improvements would interfere with future Licensor use of the Premises. Should Licensee fail to remove Licensee's Facilities after 30 days' notice, Licensor may retain, or remove and dispose of at Licensee's expense, Licensee's Facilities.

6.8 Licensee shall have the right to install underground utilities, at Licensee's expense, and to improve the present utilities on or near the Premises. Utility service will be at a location approved by Licensor and shall not interfere with Licensor's operation and maintenance of its facilities. Licensee shall keep and maintain Licensee's Facilities in good repair. Licensee shall make all repairs to Licensor's Property necessitated by reason of the default or neglect of Licensee. Licensee shall fully and promptly pay for all utilities furnished to the Premises for Licensee's use throughout the Term of this Agreement, and all other costs and expenses incurred by Licensee in connection with Licensee's use, operation and maintenance of the Premises.

7. Access.

7 .1 Ingress and egress to Premises is via a private road easement.

(A) Ultimately, it is the sole responsibility of the Licensee to secure the right of ingress and egress to the Premises.

(B) However, to the extent that Licensor has a right of access to the Premises via the private road easement and has the right to allow Licensee to use the same, Licensor shall provide Licensee with access to the Premises through the main gate on 4402 Ad Astra Way, La Mesa.

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251

(C) Licensee shall not interfere with the other joint users of the private road easement and shall keep the roadway free and clear of any obstructions at all times.

7 .2 Licensee may have pedestrian and vehicular access onto the Premises, in accordance with section 7. I above, at any time. However, installation of and modifications to Licensee's Facilities shall be limited to regular business hours (Monday through Friday from 7:00 am to 3:30 pm, not including holidays), except when modifications to Licensee's Facilities are required during emergencies.

7.3 Licensor may, but is not obligated to, provide Licensee with its own keyed access to the gate to the Premises.

7.4 In accessing the Premises, Licensee shall not prevent access by other lawful users of the private road easement and shall make a reasonable effort to coordinate access with other users if Licensee reasonably anticipates that its activities will impact their access.

7.5 Only Licensee's employees and its authorized Property Manager are permitted to access the Property without Licensor's prior written authorization, which authorization may be withheld in Licensor's reasonable discretion.

7.6 To the extent that Licensor has the right to do so, Licensor shall maintain all access roads from the nearest public roadway to the Premises in a manner sufficient to allow access, as such existed on the date of this Agreement as first above written. Licensee's use of rights of way, easements, ingress and egress shall conform to Licensor's reasonable standard guidelines regarding vehicle and equipment capacity limits, as determined in Licensor's sole discretion. If Licensee causes any damage or extraordinary wear and tear to access roads, Licensee shall promptly repair same in a manner reasonably satisfactory to Licensor's chief engineer or his or her designee. Notwithstanding the foregoing, Licensee shall not be responsible for ordinary wear and tear caused by Licensee's use of such roadways.

8. Interference.

8.1 Licensee shall construct and operate Licensee's Facilities in a manner that will not cause interference to Licensor's current facilities or operations or any future facilities constructed, operated or maintained by Licensor, including but not limited to, Licensor's SCADA system, or which cause interference to other authorized users of the Premises that pre-date the installation of Licensee's Facilities.

(A) If any such signal or frequency interference should occur, all reasonable costs to remedy the interference shall be borne by Licensee.

(B) Pre-existing communication system operations or operators operating in substantially the same manner as on the Commencement Date and signal interference from Licensor's present and future operations shall not be deemed interference to Licensee.

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(C) All operations by Licensee shall be in compliance with all applicable federal, state and local non-interference regulations including but not limited to, the FCC. Notwithstanding Licensee's Facilities' regulatory compliance, any interference with Licensor's Facilities by Licensee's Facilities will be considered a breach of this provision. Licensee shall provide initial proof of compliance by providing original transmission tolerance and interference analysis by a certification through an independent source.

(D) Licensor reserves the right to perform periodic, random transmission tolerance testing and interference analysis.

(E) Licensor and Licensee shall use their best efforts and shall proceed in good faith to cooperate in resolving any interference resulting from the installation of future communication systems equipment.

(1) Within 30 days of Licensor notifying Licensee of interference with Licensor's facilities, Licensee must either cease the interference or provide Licensor with results of an investigation showing that Licensee's Facilities are not causing interference to Licensor's facilities.

(2) If the interference continues, Licensor may perform an additional investigation. Licensee shall fully cooperate and in good faith assist Licensor with any requirements for conducting said additional investigation of interference related to Licensee's Facilities.

(3) If the additional investigation reveals any interference from Licensee's Facilities, upon Licensor's notice to Licensee of the existence of such interference, Licensee shall do all of the following:

(a) upon request by Licensor, reimburse Licensor for all costs incurred related to the additional investigation, including but not limited to attorneys' fees;

(b) within 30 days of the notice of interference, research and evaluate options to cease or correct the interference from Licensee's Facilities and coordinate in good faith with Licensor to discuss and evaluate options, with a preference given for developing options that will not require filtering or otherwise affecting Licensor's transmission and receiving strength; and

(c) at Licensee's sole cost and expense, correct or cease the interference using the mitigation option or options that are chosen by Licensor in its sole discretion.

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(4) If Licensee fails to correct and cease the interference to Licensor's satisfaction as provided for herein, the signal from Licensee's Facilities will be deemed to interfere with Licensor's operation of Licensor's facilities, and this Agreement may be terminated by Licensor pursuant to section 10 below.

8.2 If Licensor receives any request to locate any communications transmitting equipment on Licensor's Property from any third party ( a "Carrier"), Licensor shall include in the lease, license or other agreement with the Carrier a provision prohibiting the Carrier from interfering with the communications operations of Licensee's Facilities.

8.3 Licensor reserves the right to disrupt and temporarily terminate Licensee's transmission, and to require Licensee to temporarily remove its facilities as necessary, whenever Licensor performs maintenance or repair on Licensor's facilities located on the Premises.

(A) Licensor will use its best efforts to complete such maintenance or repair in an expedited manner.

(B) Licensor will give 30 days' written notice to the Licensee of any planned maintenance or repair causing disruption to Licensee's operations or Licensee's Facilities before such disruption takes place.

(C) In an emergency, or during an unforeseen event requiring maintenance or repair on the Premises, Licensor shall provide notice to the Licensee of the disruption as soon as practicable.

(D) Licensor will use its best efforts to provide to Licensee an alternate location on Licensor's Property for the purpose of installing a temporary communications facility to use for the period of service disruption caused by Licensor's maintenance and repair activities.

8.4 In the event of interference caused by or related to emergency construction, Licensor will use its best efforts to provide to Licensee an alternate location on Licensor's Property for the purpose of installing a temporary communications facility to use until termination of the interference from the emergency construction.

(A) If possible, Licensor will give reasonable notice to Licensee and obtain Licensee's approval of any disruption to Licensee's operations or Licensee's Facilities before such disruption takes place.

(B) If circumstances dictate, Licensor at its sole discretion has the right to immediately remove Licensee's Facilities from the Premises in emergency situations, without notice to Licensee; provided however that Licensor shall provide notice of any removal and the circumstances thereof as soon as it is practical after such removal.

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(C) For purposes of this section 8.4, an emergency situation means an event or circumstances in which Licensor's Facilities or any portion thereof is under the immediate threat of collapse, rupture, or damage if curative efforts or fixes are not implemented at once and which require the removal of Licensee's Facilities.

(D) Licensee shall hold harmless and indemnify Licensor, its directors, officers, agents, contractors, employees, and authorized volunteers for any damage occurring to Licensee's Facilities or related thereto due to Licensor's exercise of its rights in emergency situations to remove or relocate Licensee's Facilities in accordance with this section 8.4.

8.5 Except as otherwise provided for in this Agreement, subsequent to the installation of Licensee's Facilities, Licensor shall not permit the use of Licensor's Property in a manner that interferes with the operations of the Licensee Facilities. Licensor shall cooperate in good faith with Licensee to promptly terminate such interference. Interference caused or related to emergency construction or repair of Licensor's facilities shall terminate at the conclusion of the emergency situation.

9. Taxes.

Notice is hereby given pursuant to Revenue and Tax Code section 107.6 that the License Agreement may create a taxable property interest in the Premises. Licensee shall pay all taxes and assessments attributable to its Licensee Facilities levied by any legal authority. Licensor shall pay all real property taxes attributable to the Premises ( excepting property taxes levied as a direct result of the Licensee's Facilities). Additionally, Licensee shall have the responsibility to pay any personal property, real estate taxes, assessments, or charges owed on the Property which Licensor demonstrates is the result of Licensee's use of the Premises or the installation, maintenance, and operation of the Licensee's improvements, and any sales tax imposed on the rent (except to the extent that Licensee is or may become exempt from the payment of sales tax in the jurisdiction in which the Property is located), including any increase in real estate taxes at the Property which Licensor demonstrates arises from the Licensee's improvements or Licensee's use of the Premises.

10. Termination.

This Agreement may be terminated without further liability as follows:

10.1 By either Party upon a default of any covenant, condition, or term herein by the other Party, which default is not cured within 60 days of receipt of written notice of default, provided that the grace period for any monetary default is ten business days from receipt of notice. No default will be deemed to exist if Licensee or Licensor, as the case may be, has commenced to cure such default within such period and provided that such efforts are brought to completion with reasonable diligence. Delay in curing a default will be excused if due to causes beyond the reasonable control of Licensor or Licensee; or

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10.2 By Licensee, upon 30 days written notice to Licensor, if Licensee in good faith pursues all necessary license permits or other approvals but fails to obtain or maintain any license, permit or other approval necessary for the installation and operation of Licensee's Facilities, where said failure is through no fault, action, inaction or error of Licensee, or if Licensee is unable to occupy or utilize the Premises due to a ruling or directive of the FCC or other governmental agency, including without limitation the take back of channels, or change in frequencies by the FCC, or if Licensee, in its sole discretion, determines, prior to installation of Licensee's Facilities, that it will be unable to use the Premises for its intended purposes; or

10.3 By Licensor, upon 30 days written notice to Licensee, should the signal from the Licensee's Facilities interfere with Licensor's operation and maintenance of its facilities, provided, however, Licensor has first given Licensee written notice of such interference and Licensee is unable to correct or cease such interference in accordance with section 8 above; or

10.4 In the absence of any breach of this Agreement by Licensee, Licensor shall have the right unilaterally to terminate this Agreement, without liability, with two years advance notice to Licensee upon a finding by Licensor's Board of Directors in its sole discretion that the Premises utilized by the Licensee are required to meet Licensor's primary obligation to its customers. Such determination will be made following a noticed meeting at which the Licensee will have the opportunity to appear before the Board of Directors and object to the proposed termination. In lieu of such termination, if the above-noted determination can be avoided by relocating Licensee's Facilities and the Premises to an alternative site on the Licensor's Property or other property owned by Licensor that is suitable for Licensee's Facilities and available for such use in Licensor's sole discretion, the Parties will in good faith negotiate an amendment to this Agreement providing for said relocation, the review and approval of the relocated facilities by Licensor, and Licensee's payment of all costs and expenses arising from or associated with such relocation, including costs incurred by Licensor related to reviewing and processing the amendment and Licensee's plans for the relocated facilities. This Agreement shall terminate if, within the above-noted two-year period, the Parties fail to enter into such an amendment to this Agreement.

11. Destruction or Condemnation.

11.1 If the Premises or Licensee's Facilities are damaged, destroyed or condemned by other than an act of the Licensee, Licensee may elect to terminate this Agreement as of the date of the damage, destruction, or condemnation by giving notice to Licensor no more than 45 days following the date of such damage, destruction or condemnation and all rights and obligations of the Parties that do not survive the termination of this Agreement shall cease as of the date of the damage, destruction or condemnation.

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11.2 In any condemnation proceeding whereby the Premises or any portion thereof are condemned, each Party shall be entitled to make a claim against the condemning authority for just compensation.

11.3 Where the Premises and Licensee's Facilities can be restored within a reasonable period of time in light of the circumstances giving rise to the damage, destruction, or condemnation, Licensor will use reasonable efforts to make available to Licensee the use of a site to operate a temporary communication facility on Licensor's Property or such other property owned by Licensor until the Premises is restored and Licensee's Facilities are fully operational, provided that such space is available in Licensor's sole discretion.

12. Assignment and Sublicense.

12.1 Licensor intends this Agreement to be for a single public-safety communications provider.

(A) Notwithstanding any provision of the Agreement to the contrary, and except as expressly provided otherwise below in this section 12.1, Licensee must obtain Licensor's written consent prior to assigning, sublicensing, or otherwise transferring all or any part of its interest in this Agreement or in the Premises or Licensee's Facilities, including any assignment, sublicense, or other transfer of any portion of the Premises or this Agreement for the purposes of co-location or any transfer of the management of any of Licensee's Facilities to a management company.

(B) Licensor may withhold such consent for any reason in its sole discretion or grant consent subject to additional terms and conditions as may be established by Licensor in its sole discretion.

(C) Licensee's entire interest in this Agreement may be assigned or transferred by the Licensee without any approval or consent of the Licensor to the Licensee's member agencies or to any state or local public agency that acquires all or substantially all of Licensee's assets, provided however that such assignee or transferee shall use Licensee's interest in this Agreement for public-safety communications purposes, and provided further that Licensee shall provide Licensor with written notice and evidence satisfactory to Licensor of any such assignment or transfer within ten business days of the assignment or transfer.

12.2 Licensor reserves the right to license or lease portions of Licensor's Property to interested mobile/wireless communication system operators.

12.3 Consent to any assignment, sublicense, or other transfer shall be conditioned upon the assignee agreeing, in writing, to assume the rights and obligations of this Agreement and keep and perform all covenants, conditions and provisions of this Agreement which are applicable to the rights acquired.

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12.4 Consent to any assignment, sub license, or other transfer of this Agreement shall not be deemed to be consent to any other or subsequent assignment, sublicense, or transfer to the same or any other party.

12.5 Any assignment, sublicense, or other transfer of this Agreement, or any use or occupancy of the Licensee's Facilities by any other person or entity, in violation of these provisions shall be a default of this Agreement which may then be terminated at Licensor's sole discretion.

12.6 Any assignment, sublicense or other transfer of any part of this Agreement, in whole or in part, or of the use, management, and/or ownership of the Licensee's Facilities, without written consent and approval and other considerations, shall be a default of this Agreement which may then be terminated at Licensor's sole discretion. Licensor reserves the right to add terms and conditions to the Agreement in granting consent.

12.7 Except as otherwise provided in this Agreement, all of the terms, covenants, and conditions of this Agreement shall apply to, benefit, and bind the successors and assigns of the respective parties, jointly and individually.

13. Insurance.

The Licensee shall maintain the following insurance during the performance of all Work under this Agreement. Should any of the required coverage lapse or be cancelled during the term of this Agreement, the Contractor shall be obligated to notify the Licensor immediately in writing.

a. Commercial General Liability Insurance, of at least $2,000,000 per occurrence/$4,000,000 aggregate (if used) for bodily injury, personal injury and property damage, at least as broad as Insurance Services Office Commercial General Liability coverage (Occurrence Form CG 00 01). Policies shall not contain any exclusion contrary to this Contract including but not limited to endorsements or provisions limiting coverage for (1) contractual liability (including but not limited to ISO CG 24 26 or CG 21 39); (2) cross-liability for claims or suits by one insured against another; or (3) severability of interest. The general liability coverage shall:

(i) Name Helix Water District, its directors, officers, employees, and authorized volunteers as additional insureds using ISO endorsement CG 20 11, CG 2024, or CG 20 38, or endorsements providing the exact same coverage for on-going operations and CG 2037, or an endorsement providing the exact samee coverage for completed operations.

(ii) Be primary and non-contributory using ISO endorsement CG 20 01 or an endorsement providing the exact same coverage. Any insurance, self-insurance, or other coverage maintained by the District shall not contribute to it; and

(iii)Contain a waiver of transfer ofrights ofrecovery (subrogation) using ISO endorsement CG 24 04 or an endorsement providing the exact same coverage naming Helix Water District, its directors, officers, employees, and authorized volunteers.

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b. Automobile Liability Insurance including coverage for owned, non-owned and hired vehicles (Coverage Symbol 1, any auto) of at least $1,000,000 per occurrence for bodily injury and property damage, at least as broad as Insurance Services Office Form Number CA 00 01.

c. Workers' Compensation (statutory limits) and Employer's Liability Coverage of at least $1,000,000 per occurrence. The Workers' Compensation and Employer's Liability Coverage shall contain a waiver of transfer of rights of recovery (subrogation) using ISO endorsement WC 04 03 or an endorsement providing the exact same coverage naming Helix Water District, its directors, officers, employees, and authorized volunteers.

Insurance carriers shall have not less than an "A-" Financial Strength Rating and Financial Size Category of not less than "Class VII" according to the latest Best Key Rating Guide unless otherwise approved by the District. Certificates of insurance and policy endorsements shall be filed with the District prior to Work commencing. If any of the required coverages expire during the term of this Contract, the Contractor shall deliver the renewal certificate(s), including all endorsements, to the District prior to the expiration date. The District reserves the right to obtain complete, certified copies of all required insurance policies or policy declarations page and/or endorsement page showing all policy endorsements.

Notwithstanding the minimum limits set forth in Section 13 above, any available insurance proceeds in excess of the specified minimum limits of coverage shall be available to the parties required to be named as additional insureds. Defense costs shall be paid in addition to the limits.

Any failure to comply with reporting or other provisions of the policies, including breaches of warranties, shall not affect coverage provided to the Licensor, its directors, officers, employees, or authorized volunteers.

14. Indemnification.

To the fullest extent permitted by law, Licensee shall indemnify and hold harmless and defend Licensor, its directors, officers, employees, or authorized volunteers, and each of them from and against:

14.1 Any and all claims, demands, causes of action, damages, costs, expenses, losses or liabilities, in law or in equity, of every kind and nature whatsoever for, but not limited to, injury to or death of any person including Licensor or Licensee, or any directors, officers, employees, agents, contractors, or authorized volunteers of Licensor or Licensee, and damages to or destruction of property of any person, including but not limited to, Licensor or Licensee and their directors, officers, employees, agents, contractors, or authorized volunteers, arising out of or in any manner directly or indirectly connected with the Licensee's use of the Premises, except to the extent caused by the willful misconduct or sole negligence of Licensor or its directors, officers, employees, agents, contractors, or authorized volunteers;

14.2 Any and all actions, proceedings, damages, costs, attorneys' fees, expenses, penalties or liabilities, in law or equity, of every kind or nature whatsoever, arising out of, resulting from, or on account of the violation of any governmental law or regulation, compliance with which is the responsibility of Licensee. Any and all losses, expenses, damages (including damages to the work itself), attorneys' fees,

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and other costs, including all costs of defense, which any of them may incur with respect to the failure, neglect, or refusal of Licensee to faithfully perform all of its obligations under contract. Such costs, expenses, and damages shall include all costs, including attorneys' fees, incurred by the indemnified Parties in any lawsuit to which they are a Party.

14.3 Licensee shall defend, at Licensee's own cost, expense and risk, any and all such aforesaid suits, actions or other legal proceedings of every kind that may be brought or instituted against Licensor or Licensor's directors, officers, employees, agents, contractors, or authorized volunteers. Licensor shall have full and exclusive authority and discretion to select and retain legal counsel to jointly or severally represent any or all of the parties; determine and control the course, strategy, or defense of any litigation; and compromise, settle or otherwise resolve any or all of the aforesaid suits, actions or other legal proceedings.

14.4 Licensee shall pay and satisfy any judgment, award or decree that may be rendered against Licensor or its directors, officers, employees, agents, contractors, or authorized volunteers, in any such suit, action or other legal proceeding.

14.5 Licensee agrees to carry insurance for this purpose as set out in section 13 above.

14.6 Licensee's obligation to indemnify shall not be restricted to insurance proceeds, if any, received by the Licensor, or its directors, officers, employees, agents, contractors, or authorized voluriteers.

15. Safety and Environmental Protection.

The Licensee shall operate and maintain the Premises so as to avoid injury or damage to any person or property.

15 .1 In carrying out its work, the Licensee shall at all times, exercise all necessary precautions for the safety and environmental protection of Premises, and be in compliance with all applicable federal, state and local statutory and regulatory requirements including, as applicable, but not limited to, State of California, Division of Industrial Relations (Cal/OSHA) regulations, Cal/EPA US/EPA, the U.S. Department of Transportation including the Omnibus Transportation Employee Testing Act, and the Federal Communications Commission (FCC) (as applicable).

15 .2 Licensor and Licensee each agree that they will not use, generate, store or dispose of any Hazardous Material ( as defined below) on, under, about or within Licensor's Property in violation of any law or regulation. Licensor and Licensee each agree to defend and indemnify the other and the other's partners, affiliates, agents and employees against any and all losses, liabilities, claims and/or costs (including reasonable attorneys' fees and costs) arising from any breach of any warranty or agreement contained in this section 15.2. The term "Hazardous Material" shall mean any hazardous, toxic or dangerous waste, substance, pollutant, emission or

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matter (including petroleum products, whether so defined or not, and asbestos), defined or listed as such in the California Hazardous Waste Control Law (Health & Safety Code § 25100 et seq.), the Comprehensive Environmental Response, Compensation, and Liability Act (42 U.S.C. 9601 et seq,), the Resource Conservation and Recovery Act (42 U.S.C. § 6901 et seq.), the Clean Water Act (33 U.S.C. § 1251 et seq.), or any other federal, state, or local statute, law, ordinance, code, rule, or regulation.

15.3 The Parties shall promptly notify each other in writing upon becoming aware of any release of Hazardous Material or violation of any environmental law or actions brought by third Parties against the Licensee or Licensor alleging environmental damage.

15 .4 Licensee is responsible for any investigation of site conditions, cleanup, remedial, removal or restoration work arising out of or in any manner directly or indirectly connected with the Licensee's activities on the Licensor's Property that is required (a) under any applicable federal, state, or local statute, law, ordinance, code, rule, or regulation; (b) by any judicial arbitral or administrative order; ( c) to comply with any agreements affecting the Licensor's Property; or (d) to maintain the Licensor's Property in a standard of environmental conditions which presents no risk to safety or health and prevents the release of any Hazardous Materials to adjacent property.

15.5 Licensee shall identify by a sign in letters no greater than Yz inch in height permanently affixed to Licensee's Facilities the responsible Party to notify in case of emergency or maintenance, but no other signs are permitted on the Premises or Licensee's Facilities, unless required by a regulating body.

15.6 Licensee shall be solely responsible for insuring that any applicable lighting and painting rules and requirements of the FCC and the Federal Aviation Administration ("FAA") (the "FCC/FAA Rules") are complied with and will indemnify, save and hold Licensor harmless from and against any and all losses, costs, expenses, fees or liability arising from Licensee's failure to comply with such FCC/FAA rules.

16. General Obligations.

16.1 Notices. Any notice, demand or payment required to be given herein shall be made by certified or registered mail, return receipt requested, or reliable overnight courier to the address of the respective Parties set forth below:

Licensor: Helix Water District Attn: Director of Engineering 7811 University A venue La Mesa, CA 91942

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With a copy to:

Licensee: Heartland Communications Facility Authority Attn: HCF A Director 100 E. Lexington A venue El Cajon, CA. 92020

16.2 Attorneys' Fees; Limitation of Liability.

(A) If any Party brings a legal action to enforce any term hereof or to recover damages for any breach hereof or to determine the rights of the Parties under this Agreement, the prevailing Party in such actions may recover reasonable attorneys' fees to be fixed by the court.

(B) When any provision of this Agreement entitles a Party to receive costs or expenses from the other, the term costs and expenses shall include reasonable attorneys' fees incurred, notwithstanding any reference or lack of reference to attorneys' fees. When any section or provision of this Agreement provides that a party will hold another party harmless from claims, that party shall pay all of the other party's reasonable attorneys' fees incurred in investigating and defending such claims.

16.3 Miscellaneous.

(A) This Agreement constitutes the entire agreement and understanding between the Parties, and supersedes all offers, negotiations and other agreements concerning the subject matter contained herein. There are no representations or understandings of any kind not set forth in this Agreement. Any amendments to this Agreement must be in writing and executed by all Parties.

(B) Nothing in this Agreement is intended to create an interest or estate of any kind or extent in the Property or Premises nor does it create a landlord tenant relationship and Licensee and Property Manager agree and acknowledge that they are not entitled to avail themselves of any rights afforded to tenants under the laws of the State of California, and Licensee and Property Manager shall at no time acquire any property interest in any of Licensor's Property.

(C) If any provision of this Agreement is invalid or unenforceable with respect to any Party, the remainder of this Agreement or the application of such provision to persons other than those as to whom it is held invalid or unenforceable, shall not be affected and each provision of this Agreement shall be valid and enforceable to the fullest extent permitted by law.

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(D) This Agreement shall be binding on and inure to the benefit of the successors and permitted assignees of the respective Parties.

(E) This Agreement shall be interpreted in accordance with the laws of the State of California. If any action is brought to interpret or enforce any term of this Agreement, the action shall be brought in a state or federal court situated in the County of San Diego, State of California.

(F) In any case where the approval or consent of one Party hereto is required, requested or otherwise to be given under this Agreement, except as otherwise set forth in this Agreement such Party shall not unreasonably delay or withhold its approval or consent.

(G) Each Party declares that prior to the execution of this Agreement, it has consulted with its attorney in order that it may intelligently exercise its own judgment in deciding whether to execute, and in deciding on the contents of this Agreement. Therefore, this Agreement shall not be construed against any Party because that Party's representation drafted the Agreement or any part of it.

(H) The Licensee shall give all notices required of them by applicable law and comply with all applicable laws, ordinances, rules and regulations pertaining to the conduct at the Premises. The Licensee shall be liable for all violations of the law in connection with this Agreement, as pertains to the Licensee.

(I) All Exhibits attached hereto, and recitals stated above, are material and enforceable parts of this Agreement and are incorporated herein by reference.

(J) This Agreement may be executed in duplicate counterparts, each of which shall be deemed an original.

(K) The Parties represent and warrant that the undersigned individuals executing this Agreement have the legal power, right, and authority to enter into the obligations under this Agreement and bind each respective Party.

(L) Upon request, any Party may require that a Memorandum of License be recorded in the form of Exhibit "C." If so recorded, upon termination of this Agreement, Licensee shall record, or cause to be recorded, a quitclaim deed or Memorandum of Termination in the official records of the County Recorder's office.

[Signatures appear on the following page.]

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IN WITNESS THEREOF, the Parties have executed this Communications Site License Agreement as of the following dates.

LICENSOR: HELIX WATER DISTRICT

By: Name: Its: Date:

LICENSEE: HEARTLAND COMMUNICATIONS FACILITY AUTHORITY


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EXHIBIT "A" PREMISES

Calavo Water Tank Site Assessor's Parcel Numbers: 497-190-01 & 02

[Site Plan to be Provided by Licensee]

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EXHIBIT "B" FACILITIES

THIS EXHIBIT SHALL CONTAIN AN ENGINEERED DRAWING OF THE FACILITIES AND ANY SUPPORT STRUCTURES, WITH LICENSEE HAVING THE OBLIGATION TO PROVIDE AN AS-BUILT DRAWING AND PHOTOS WITHIN 1 MONTH OF COMPLETION.

[To be Provided by Licensee]

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EXHIBIT "C"

FORM OF MEMORANDUM OF LICENSE AGREEMENT [To be Used If Requested by Either Party}

THIS MEMORANDUM OF LICENSE AGREEMENT ("Memorandum") is executed as of , 2019, by and between HELIX WATER DISTRICT ("Licensor"), and HEARTLAND COMMUNICATIONS FACILITY AUTHORITY ("Licensee").

RECITALS

WHEREAS, Licensor and Licensee have executed that certain Communications Site License Agreement ("Agreement") dated as of , 2019, r.overing certain premises ("Premises") situated on certain real property located in the County of San Diego, State of California (the "Property", more particularly described in Exhibit "1" attached hereto and incorporated herein by this reference); and

WHEREAS, Licensor and Licensee desire to record notice of the Agreement in the Official Records of San Diego County, California;

NOW, THEREFORE, in consideration of the foregoing, Licensor and Licensee hereby declare as follows:

I. Demise. Licensor has entered into a License of the Premises with Licensee, subject to the terms, covenants and conditions contained in the Agreement.

Expiration Date. The term of the Agreement ("Term") is scheduled to commence on or before , and continues until terminated in accordance with the terms of ------- the Agreement.

2.

3. Agreement Controlling. This Memorandum is solely for the purpose of giving constructive notice of the Agreement. In the event of conflict between the terms of the Agreement and this Memorandum, the terms of the Agreement shall control.

[Signatures located on the following page.]

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IN WITNESS WHEREOF, Licensor and Licensee have executed this Memorandum as of the date and year first written above.

LICENSOR:

HELIX WATER DISTRICT


LICENSEE:

HEARTLAND COMMUNICATIONS FACILITY AUTHORITY


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General Manager's Report (Oral Report)

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SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY

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10 11 12 13 14 15 16 I M IT..C.o.mmit t.e.e_a )..~2S I 9:00am Finance and 12:00pm San Diego River :J

Administration Conservancy (County Committee Meeting A • • ,filo..n...B..u.ild.ing

·~--(.1:iW.D...Bo.iilli[OQ.ffiL-

17 18 19 20 21 22 23 6:00pm Environmental DSam Council of W~::J 7:30am ECEDC Meeting

Sustainability Utilities Mtg (Hotel _{J;..C_f.OC_Qffu:.e.s.,...EJJ;a ion l Commission (City Kadan,__Sa.o.lli.ego) 5:00pm HWD Regular Boarc Manager's Office, La __ JY.Le_etingJB.oM.dc..o_OJD.L ""°<~l

24 25 26 27 28 29 30 l:Opm HWD Committee o I ArWA Board M.e.e_ti g_(.s.am_rn__<W.tQ,.J;Al I

the Board Meeting ] 9 :OJl.arn..Engio..e.eri.og/_Qgs I LB..oJILd.Loom l I 10:00am Water Planninz I

] 1·00RID-.lmr;ior:ted Watec I .l];OOr;tm SDCWA Board...!\,1tg]

31 Aprl 2 3 4 5 6

2 2/7/2019

271

April 2019

SUNDAY MONDAY TUESDAY

April 2019 Su Mo Tu We Th Fr Sa

1 2 3 4 s 6 7 8 9 10 11 12 13

14 lS 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

WEDNESDAY THURSDAY FRIDAY

Mar 31 Aprl 2 3 I 4 I 5

May 2019 Su Mo Tu We Th Fr Sa

1 2 3 4 5 6 7 8 9 10 11

12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

SATURDAY --- 6

W.ateLEtjucation Foundation - Central Yallev Tour

115:00pm HWD Regular Board II8:00am Monthly Meeting I17:lSam San Diego East ____ MeetingJ.B..Qfildro.omL_l with General Manager County Chamber of

_0J.j,.,__..""".._ __, Commerce - First Friday _B_re_akfa st

7 8 9 10 11 I MET Co.mmi.tt~e.e.ti.og, .. ~ --~ 4:00pm Engineering and

Operations Committee Meeting (HWD

'-.Jkl.ard.r.Qom l I

11 12 13

14 I 15 16 17 I 18 I 19 I 20 6:00pm Environmental 7:15am Council of Water I 7:30am ECEDC Meeting j

Sustainability Utilities Mtg (Hotel _(fCID_c...._Qffu; .e_s...EJ.J:.a jo_n_) Commission (City __ Karlan San D..iegoL ___ 5:00pm HWD Regular Boar Manager's Office, La _Mee.ti.og_(fu>M.d.Lo_o.m)

~.Me;

21 122 23 24 25 26 27 3:00pm HWD Committee of 9:00am Engineering and

the Board Meeting Qp_e.r.aJi.Q __ {.e__o_amr_o rO:OOam ~ater Planning

I _ 0J.c1101Jttee ..l.:_Q0_pJIJ.lmp_o..r.ted Water I b.:OOp.m_S.QCWA.B.oa.cd..M.tg]

13 14 28 I 29 I 30 I May 1 12

3 2/7/2019

272

General Counsel's Report (Oral Report)

273

setting standards of excellence in public service · 2019. 8. 7. · setting standards of...

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