Post Office Box 597 Mammoth Lakes, California MAMMOTH COMMUNITY WATER DISTRICT NOTICE OF A FINANCE COMMITTEE MEETING

Transcription

1 MAMMOTH COMMUNITY WATER DISTRICT Post Office Box 597 Mammoth Lakes, California NOTICE OF A FINANCE COMMITTEE MEETING NOTICE IS HEREBY GIVEN that the Finance Committee of the Board of Directors of the Mammoth Community Water District will hold a FINANCE COMMITTEE MEETING on WEDNESDAY, OCTOBER 12, 2016 at 9:30 A.M. Please Note: Members of the public will have the opportunity to directly address the District Board of Directors concerning any item listed on the Agenda below before or during consideration of that item. The agenda items are: 1. Review and Approval of Board Payment Requests for September Discussion and Review of September 2016 Check Register (C-1) 3. Discussion of Finance Manager s Report (E-3) The meeting will be held in the conference room at the District facility located one mile east of Old Mammoth Road on Meridian Boulevard, just off Highway 203, Mammoth Lakes, California. PATRICK A. HAYES General Manager Date of Issuance: Monday, October 10, /12/2016 MCWD Finance Committee Meeting

2 Posted: MCWD Office MCWD Website: cc: Members, Board of Directors Town of Mammoth Lakes KMMT, KIBS, KSRW Radio In compliance with the Americans with Disabilities Act, if you need a disability related modification or accommodation to participate in this meeting please call Stephanie Hake at (760) at least one full day before the meeting. Documents and material relating to an open session agenda item that are provided to the Mammoth Community Water District Board of Directors less than 72 hours prior to a regular meeting will be available for public inspection and copying at the District facility located at 1315 Meridian Boulevard, Mammoth Lakes, California. 10/12/2016 MCWD Finance Committee Meeting

3 Agenda Item: C-1 October 18, 2016 Check Register for the Month of September 2016 Springbrook Software Report (Check # )

4 MCWD Accounts Payable Check Register Notes September 1 to 30, 2016 CK # CK $$ Vendor Notes $21, Mammoth Ready Mix Summer Construction Services $7, Marzano & Sons Summer Construction Services $40, Rudolph Construction Co, Inc Equipment Storage Bldg - Progress Payment $116, Gray Bear LLC Return of Faithful Performance Guarantee $9, Jensen Precast Sewer Holding Tank Construction $50, Superior Tank Solutions Knolls Tank Exterior Coating Rehab $16, Western Nevada Supply Summer Construction Material $17, Ferguson Enterprises, Inc Warehouse Inventory 84 Customers received rebates totaling $13, This includes 82 Toilets and 2 Clothes Washers (62 Toilets for Quality Inn) September 2016 Gross Payroll ~ $ 257, September 2016 Net Payroll ~ $ 178, September 2016 Employer Paid Payroll Taxes ~ $ 3, September 2016 Employer Paid 401a ~ $ 51, (20% of Gross) September 2016 Employer Paid 401a Match ~ $ 4, (1.9 % of Gross) September 2016 Employee Paid 457b ~ $ 25, (9.8 % of Gross) September 2016 Other Employer Paid Benefits ~ $ 90,841.61

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23 Merchant Name Fund GL Acct Cardholder Trans. Date Amount Description VONS STORE S. HAKE 8/ Staff Meeting Snacks VONS STORE S. HAKE 8/ Staff Meeting Snacks Total DIY HOME CENTER #01 MA H. WALDEN 8/ Screen door hardware, finance office. mounting hardware for screen door in DIY HOME CENTER #01 MA R. MOTLEY 8/ finance office R. MOTLEY 8/ screen door for finance office Total CHEVRON P. HAYES 7/ Erroneous purchase to be reimbursed GOOD LIFE CAFE P. HAYES 7/ Erroneous purchase to be reimbursed Total AMAZON.COM AMZN.COM/BILL S. HAKE 8/ Stool for Shower Room STAPLS S. HAKE 8/ Office Supplies STAPLS S. HAKE 8/ Office Supplies STAPLS S. HAKE 8/ Office Supplies STAPLS S. HAKE 8/ Office Supplies STAPLS S. HAKE 8/ Office Supplies STAPLS S. HAKE 8/ Office Supplies STAPLS S. HAKE 8/ Office Supplies Total 1, D J WALL-ST-JOURNAL P. HAYES 8/ Monthly Subsciption Total CONFERENCECALLSERVICES S. HAKE 8/ Conference Call - Board Meeting Total CJ'S GRILL P. HAYES 7/ Lunch with Tom Painter JPL LYNDA.COM, INC I. YAMASHITA 7/31 Online software training subscription BH/IY LYNDA.COM, INC I. YAMASHITA 7/31 Online software training subscription BH/IY LYNDA.COM, INC I. YAMASHITA 8/27 Online software training subscription BH/IY LYNDA.COM, INC I. YAMASHITA 8/28 Online software training subscription BH/IY 4 year Notary Commission Renewal - NNA SERVICES LLC S. HAKE 8/ Hake VONS STORE S. HAKE 8/ Board Meeting Snacks Total SQ DELICIOUS KITCHEN MAM J. BEATTY 8/ Julies going-away lunch Total ACCELA, INC K. SIBERT 7/29 1, Accela Conference Registration ACCELA, INC K. SIBERT 8/1 (400.00) Refund to Receive Discounted Price ACCELA, INC K. SIBERT 8/5 (809.10) Refund less 10 percent for Cancellation ASSOCIATION OF CALIFORNI J. BEATTY 8/ ACWA long-term conservation seminar Total SUBWAY C. WEIBERT 8/ August 2016 Safety Raffle August 2016 Safety Raffle and 2017 VONS STORE C. WEIBERT 8/ Safety Slogan ZPIZZA - CA C. WEIBERT 8/ August 2016 Safety Raffle Total EXPEDIA C. MURRAY 8/29 Hotel in Pomona, CA for AWWA water audit workshop Total VISA Purchases - August 1 October Board Packet

24 Merchant Name Fund GL Acct Cardholder Trans. Date Amount Description AWWA water audits and loss control AWWA.ORG C. MURRAY 8/ manual Total EXPEDIA C. MURRAY 8/29 Hotel in Pomona, CA for AWWA water audit workshop Total DIY HOME CENTER #01 MA H. WALDEN 8/ Basic angle finder Total CHEVRON M. BUSBY 8/ Gasoline for Truck # Total WELDINGSUPPLIESIOC M. LOGAN 8/ Replacement foot control for welder Total ADOBE ACROPRO SUBS R. MOTLEY 8/ editing software Total ABRASIVESTORE.COM R. MOTLEY 8/ sanding disks for metal work in shop Hose clamps, graphite spray and silicone DIY HOME CENTER #01 MA K. WEILAND 8/ lube..for truck stock HIGH COUNTRY LUMBER H. WALDEN 8/ Mix oil for weed wacker Total SOLAIRGEN INC R. MOTLEY 8/ on line solar system maintenance class Total breakfast at Vacaville, ca wastewater COURTYARD BY MARRIOTT K. WEILAND 8/ class THE OLIVE GARD K. WEILAND 8/ dinner at Vacaville, ca wastewater class Total SHELL OIL G. VANORSDOL 7/ Gas for # Total DIY HOME CENTER #01 MA H. WALDEN 8/ Exterior lighting, Plant Total RITE AID STORE G. VANORSDOL 8/ PH probe cleaning supplies Total OWPSACSTATE D. SPERRY 8/8 Distribution system operation and maintenance book and course Total OWPSACSTATE D. SPERRY 8/8 Distribution system operation and maintenance book and course Total sawzaw blades needed for project and to DIY HOME CENTER #01 MA J. SLOVER 8/ have a few extra on hand. HIGH COUNTRY LUMBER J. SLOVER 8/ restock tools in trucks air filter needed to get Bomag wacker NAPA OF MAMMOTH J. SLOVER 8/ running Total SUPER CASUALS M. LOGAN 8/ Dept 255 Employee Clothing see attached Total BAVCO M. LOGAN 8/ Back flow repair tools Total SIELECT SUPPLY R. MOTLEY 8/ electric conduit parts for new building Total VISA Purchases - August 2 October Board Packet

25 Merchant Name Fund GL Acct Cardholder Trans. Date Amount Description CRESCENT ELECTRIC R. MOTLEY 8/ Parts to run electrical to new building electrical conduit for door openers in DIY HOME CENTER #01 MA R. MOTLEY 8/ new building DIY HOME CENTER #01 MA R. MOTLEY 8/ conduit parts for new building DIY HOME CENTER #01 MA R. MOTLEY 8/ conduits for new building electrical Total WESTERN NEVADA SUPPLY J. ARECHIGA 8/ material for Canyon Lodge line WESTERN NEVADA SUPPLY J. ARECHIGA 8/ material for Canyon Lodge Total LIBERTY SPORTS BAR & GRIL M. BUSBY 8/ Luncheon for the construction crew Total CONFERENCECALLSERVICES S. HAKE 8/ Conference Call CONFERENCECALLSERVICES S. HAKE 8/ Conference Call CONFERENCECALLSERVICES S. HAKE 8/ Conference Call CONFERENCECALLSERVICES S. HAKE 8/ Conference Call Total HOMEDEPOT.COM J. ARECHIGA 8/ new ridgid 1/2 impact Wrench 18 volt HOMEDEPOT.COM J. ARECHIGA 8/25 RyobI 1/2 drive impact wrench replace burnt Ridgid HOMEDEPOT.COM J. ARECHIGA 8/26 (149.43) Refund for returned Item Total DIY HOME CENTER #01 MA H. WALDEN 8/ Tamper recoil parts Total More GB for picture taking at job sites on AT & T SPRING MOBILE # J. ARECHIGA 8/ phone Total DIY HOME CENTER #01 MA H. WALDEN 8/ Conduits. New Equipment storage bldg. DIY HOME CENTER #01 MA R. MOTLEY 8/ conduit parts for new building heaters fans for new building to help with IND FANS DIRECT R. MOTLEY 8/ heating Total CABELA'S RETAIL T. NELSON 8/ Annaul Safety toe work boots for Tyler R Nelson KEEN INC T. NELSON 8/ Item refunded, should be credited back to card Total APGN INC R. MOTLEY 7/29 1, air filters for APG turbo blowers CROSS BORDER TRANS FEE R. MOTLEY 7/ fees for APG parts from Canada Secondary brushes stainless hardware, DIY HOME CENTER #01 MA K. WEILAND 8/ and tap set DIY HOME CENTER #01 MA K. WEILAND 8/ Secondary brushes stainless hardware DIY HOME CENTER #01 MA K. WEILAND 8/ Secondary brushes stainless hardware DIY HOME CENTER #01 MA K. WEILAND 8/ Secondary brushes stainless hardware ONLINEMETALS.COM K. WEILAND 8/ Secondary brushes stainless steel Total 1, wall clock, hose, pipe fitting for buildings DIY HOME CENTER #01 MA R. MOTLEY 8/ at wwtp Total VISA Purchases - August 3 October Board Packet

26 Merchant Name Fund GL Acct Cardholder Trans. Date Amount Description PHIPPS AND BIRD INC T. NELSON 8/ Control board for jar testing equipment repair SMARTNFINAL R. MOTLEY 8/ coffee for office Total HIGH COUNTRY LUMBER J. SLOVER 8/ cinder block needed for pour-in-place manhole project at bigwood condos Total CA WATER ENV ASSN B. SULESKI 8/ CWEA Collections Grade 3 Renewal Total Staff Total 9, ADOBE MU CREATIVE CLD M. VENDORS 8/ Recurring Subscription - SH ADOBE MU CREATIVE CLD M. VENDORS 8/ Recurring Subscription - SH Total ADOBE MU CREATIVE CLD M. VENDORS 8/ Recurring Subscription - JM ADOBE ACROPRO SUBS M. VENDORS 8/ Recurring Subscription - BH Total ADOBE ACROBAT STD M. VENDORS 8/ Recurring Subscription - TN Total APL APPLE ONLINE STORE M. VENDORS 8/ ipad Repairs Total AT&T DATA M. VENDORS 8/ Data Total DTV DIRECTV SERVICE M. VENDORS 8/ TV Total PAYPAL JASPENCORP M. VENDORS 8/ Website Updates Total UPS X1W M. VENDORS 8/ Frieght UPS X1W M. VENDORS 8/ Freight UPS X1W M. VENDORS 8/ Freight UPS X1W M. VENDORS 8/ Freight Total Vendor Total Combined Total 10, VISA Purchases - August 4 October Board Packet

27 MAMMOTH COMMUNITY WATER DISTRICT Agenda Item: E-3 Finance Department Report October, 2016 FINANCIAL UPDATE Significant activities in September include: Completion and Board approval of the audited FY16 financial reports Payments for ongoing work on various capital projects o Equipment storage building o Water line replacements o Sewer holding tank o Knolls tank exterior rehabilitation Six months into the budget year, the trends on revenue and expenses continue. Water use revenue is approximately 18% above budget, and total revenue is about 10% above the budget target. Personnel expenses are generally on the budget target. Operating expenses are below budget. More detailed analysis of revenue and expenses trends is contained in the mid-year budget report. Page 1 of 6 Jeff Beatty - Finance Manager MCWD

28 MAMMOTH COMMUNITY WATER DISTRICT Agenda Item: E-3 Finance Department Report October, 2016 There are some individual expense accounts and capital projects to draw attention to: Various operating expenses are under budget due to timing of expenditures. o Legal Services: budgeted expenses have not yet been incurred. o Maintenance and Repair Buildings: $120,000 is budgeted for the repair of the Admin. and WWTP Admin. roofs. Work is complete and the invoice is expected in October. Utility cost continues below budget primarily because of availability of lower-cost surface water. Operating Chemicals is approximately 54% above budget. This is the result of new treatment processes at the WWTP related to recycled water production. Salaries for MCWD employees are reported in two categories: Salaries and Wages and Salaries and Wages Capital. The budget difference is the net of the two, approximately 1% over budget. Work on the Aeration Basin Baffles is about half done, and this project will be completed substantially below budget because of changes to the project plan. Work on the Exploratory well near Ranch Rd has been deferred until next budget year. Tank 3 Rehab work is ongoing, payment will be made in October or November. The Sewer Line Rehab work is complete, and payment will be made in October. The Equipment Storage Building, Water Line Replacement, and Sewer Holding Tank projects are largely complete. Details on capital expenditures are listed in Table A, details on operation expenses are listed in Table B, and details on fund balances are listed in Table C. Page 2 of 6 Jeff Beatty - Finance Manager MCWD

29 MAMMOTH COMMUNITY WATER DISTRICT Agenda Item: E-3 Finance Department Report October, 2016 FINANCIAL REPORTS Table A. Capital Project Management Capital Funds Project Summary Fiscal Year: 2017 Spending through September 2016 CY Actual as Total Project Total Project % of CY Spending thru Spending Over Project # BRE* FUND PROJECT DESCRIPTION CY Actual CY Budget Budget PY Years Aeration Basin Baffles $ 10,698 $ 166,096 6% $ - $ 10, Exploratory well near Ranch Rd. $ 14,688 $ 742,435 2% $ - $ 14, Tank 3 Rehab/Improvemt $ 44,206 $ 425,998 10% $ 42,174 $ 86, LMWTP Corrosion Control $ 5,150 $ 23,765 22% $ 1,325,303 $ 1,330, Ranch Rd Pressure Reducing Valve $ 98,591 $ 80, % $ - $ 98, Well Improv/Rehab Program $ 3,208 $ 134,762 2% $ - $ 3, Lake Mary Rd Valves $ 55,994 0% $ - $ Sewer Line Rehab Program $ 319,716 0% $ - $ /23 Equip Storage Bldg $ 495,401 $ 513,500 96% $ 354,564 $ 849, Timber Ridge Pump Station $ 36,051 0% $ - $ Water Line Replacement Program $ 334,703 $ 488,940 68% $ - $ 334, Canyon Lodge WL replacement $ 68,451 $ 135,700 50% $ - $ 68, Knolls Tank Mixer T-5 $ 36,621 $ 34, % $ - $ 36, Press MCC Room filtration $ 16,909 $ 19,310 88% $ - $ 16, Sewer Holding Tank $ 186,254 $ 180, % $ - $ 186, Knolls Tank Rehab $ 50,300 $ 36, % $ - $ 50, /23 Machine Shop $ 40,293 0% $ - $ LMWTP Filter Improvements $ 53,047 0% $ - $ GWTP#1 Treatment Improvements $ 21,220 $ 2,547,771 $ 2,568, Urban Water Mgmt Plan $ 74,038 $ 62, % $ 80,378 $ 154, CIMIS Station $ 30,000 0% $ - $ Water Capital Asset Replacement $ 517 $ 85,000 1% $ - $ Groundwater Mgmt Plan(HydroDav) $ 15,000 0% $ 107,553 $ 107, Arc Flash Study $ 50,000 0% $ - $ WWTP Aeration Control $ 37,327 $ 5, % $ 2,552 $ 39, WWTP Primary Clarifiers $ 5,000 0% $ 45,096 $ 45, Sewer WWTP Capital Asset Replacement $ 30,497 $ 65,000 47% $ - $ 30, Future Well Site Eval and Procurement $ 10,930 0% $ - $ Water Modeling $ 20,000 0% $ 1,613 $ 1, Wastewater Modeling $ 20,000 0% $ 4,067 $ 4, /33 Connection Fee/ Permit Fee Study $ 10,000 0% $ 736 $ Employee Housing $ 210,000 0% $ - $ - FA-Equ 22 Leak Detection Equipment $ 27,600 $ 60,000 46% $ - $ 27,600 FA-Equ 23 See Snake $ 10,900 $ 14,000 78% $ - $ 10,900 FA-Equ 22/23 Portable Emergency Generator $ 5,500 0% $ - $ - FA-Equ 23 TV Van computer hardware/software $ 22,331 $ 22, % $ - $ 22,331 FA-Equ 22/23 Equipment Bldg Replacement/Upgrades $ 101,500 0% $ - $ - FA-Veh 21/22 Vehicle Replacement $ 59,377 $ 200,000 30% $ - $ 59,377 $ 1,648,987 $ 4,477,845 37% $ 4,511,808 $ 6,160,796 * BRE = Business Risk Exposure Page 3 of 6 Jeff Beatty - Finance Manager MCWD

30 MAMMOTH COMMUNITY WATER DISTRICT Agenda Item: E-3 Finance Department Report October, 2016 Table B. Revenue and Expenses Account YTD Actual YTD Budget Better/Worse Billing - Water Usage 995, , ,742 Water Base Rates 846, ,500 5,480 Water Shortage Surcharge 66,372 70,682 (4,310) Wastewater Base Rates 1,403,893 1,359,185 44,708 Miscellaneous Revenue 61,797 47,500 14,297 Engineering Revenue 41,204 5,000 36,204 Permits - Connection Fees 245, , ,414 SCE Rebate 441, ,000 99,075 Taxes and Assessments 1,328,470 1,400,000 (71,530) Interest Income 99,882 47,000 52,882 Administrative Revenue 62,035-62,035 Total Revenue 5,592,864 5,095, ,998 Salaries & Wages 1,505,975 1,450,771 (55,204) Salaries & Wages - Board Members 9,585 15,000 5,415 Salaries & Wages - Capital 153, ,524 35,012 Employee Benefits - Group Insu 382, ,878 64,672 Employee Benefits - Pension 343, ,878 19,243 Employee Benefits - Workers Co 81, ,525 28,183 Ee Ben. PPE Unif Other 8,689 9, Employer Paid Taxes 25,197 25, Total Personnel Expense 2,510,141 2,608,852 98,710 Page 4 of 6 Jeff Beatty - Finance Manager MCWD

31 MAMMOTH COMMUNITY WATER DISTRICT Agenda Item: E-3 Finance Department Report October, 2016 Table B. Revenue and Expenses (cont.) Account YTD Actual YTD Budget Better/Worse Outside Services/Contractual 460, ,943 11,214 Director's Expenses - 1,000 1,000 Employee Housing Expenses 12,628 15,588 2,960 Expendable Tools 14,272 14, Gasoline 15,547 16,600 1,053 Diesel Fuel 9,961 7,200 (2,761) Insurance 75,301 80,000 4,699 Leased Lines 6,300 6,000 (300) Legal Services 104, , ,289 M & R - Line Repair/Equipment 75,251 43,940 (31,311) M & R - Buildings 9,368 92,825 83,457 M & R - Vehicles 27,231 32,100 4,869 Memberships/Certifications 8,870 23,855 14,985 Permit Materials 17,030 - (17,030) Operating Chemicals 93,311 60,500 (32,811) Operating Supplies 34,856 53,835 18,979 Computer Systems/Equipment 7,525 51,575 44,050 Postage/Freight 3,008 5,625 2,617 Advertising Publications & PR 9,820 15,575 5,755 Books & Subscriptions 878 1, Safety 2,419 5,110 2,691 Permits & Licensing 8,785 34,570 25,785 Settlement Cost 60,831 61, Telephone 15,201 17,083 1,882 Training & Meetings 10,478 25,450 14,972 Travel Expenses 9,777 22,013 12,235 Utilities - Electric & Gas W/S 174, ,500 25,787 Water Conservation 45,217 55,300 10,083 Interest 4,077 4, Total Operating Expense 1,317,797 1,631, ,799 Page 5 of 6 Jeff Beatty - Finance Manager MCWD

32 MAMMOTH COMMUNITY WATER DISTRICT Agenda Item: E-3 Finance Department Report October, 2016 Table C Fund Balance. Operating Funds Capital R&R Balance Sheet Category Cash Total 815,247 2,300,111 1,761,497 1,492,715 2,701,634 2,492,214 Current Assets Total 350, , ,538 12,681 59,628 Non-current Assets Total Capital Assets Total 5,214 2,402,282 36,943,826 14,176,647 Current Liabilities Total -379, , , ,074-1,035 Non-current Liabilities Total -32,000 Fund Balance 786,243 2,491,893 1,675,760 3,894,997 39,483,068 16,727,454 Available Fund Balance 436,037 2,062,936 1,507,221 1,492,715 2,526,560 2,491,179 Capital Expansion Funds Other Balance Sheet Category Grand Total Cash Total 501, ,595-89,270-2,899 1,188,946 41,617 50,000 13,639,699 Current Assets Total -19 2,751 1,017,528 Non-current Assets Total 1,911,432 1,911,432 Capital Assets Total 12,902,596 6,805, ,466 73,773,110 Current Liabilities Total -67,690-67,690-2,400-1,152,550 Non-current Liabilities Total -32,000 Fund Balance 501,292 13,221,482 6,648,118-2,899 3,638,195 41,617 50,000 89,157,220 Available Fund Balance 501, , ,960-2,899 1,186,546 41,617 50,000 12,455,150 Trended Utility Bill Aging Report The total amount past due is $18,718 as of September 30, Page 6 of 6 Jeff Beatty - Finance Manager MCWD