-
DISTRICT BOARD Megan Clark
Rabi Elias
Russ Greenfield
Craig K. Murray
Judy Schriebman
DISTRICT ADMINISTRATION Mark R. Williams, General Manager
Michael Cortez, District Engineer Mel Liebmann, Plant Manager Susan
McGuire, Administrative Services Manager Greg Pease, Collection
System/Safety Manager
300 Smith Ranch Road San Rafael, CA 94903 415.472.1734 Fax
415.499.7715 www.lgvsd.org
The Mission of the Las Gallinas Valley Sanitary District is to
protect public health and the environment by providing effective
wastewater collection, treatment, and recycling services.
BOARD MEETING AGENDA
October 26, 2017
MATERIALS RELATED TO ITEMS ON THIS AGENDA ARE AVAILABLE FOR
PUBLIC INSPECTION AT THE DISTRICT OFFICE, 300 SMITH RANCH ROAD, SAN
RAFAEL,
DURING NORMAL BUSINESS HOURS NOTE: Final board action may be
taken on any matter appearing on agenda.
GENERAL SESSION 3:30 P.M.
1. PUBLIC COMMENT PERIOD: This portion of the meeting is
reserved for persons desiring to address the Board on matters not
on the agenda. Presentations are generally limited to three
minutes. All matters requiring a response will be referred to staff
for reply in writing and/or placed on a future meeting agenda.
Please contact the General Manager before the meeting.
5 minutes Approximately 3:35 p.m.
CLOSED SESSION 3:35 P.M. 2. CONFERENCE WITH REAL PROPERTY
NEGOTIATORS Pursuant to Government Code
54956.8 Regarding Assessor Parcel Numbers: 155-121-14,
155-121-15, 155-121-16, 155-121-17, 155-121-18, 155-121-30,
155-011-11 and 155-011-12. Real Property Negotiators are the
General Manager and the District Counsel. District may negotiate
with representatives of the Silveira family. Under negotiation:
Price and Terms of Payment.
3. PUBLIC EMPLOYEE PERFORMANCE EVALUATION - GENERAL MANAGER:
pursuant to
subdivision (b)(1) of Government Code Section 54957. 55 minutes
Approximately 4:30 p.m.
GENERAL SESSION 4:30 P.M.
1. PUBLIC COMMENT PERIOD: This portion of the meeting is
reserved for persons desiring to address the Board on matters not
on the agenda. Presentations are generally limited to three
minutes. All matters requiring a response will be referred to staff
for reply in writing and/or placed on a future meeting agenda.
Please contact the General Manager before the meeting.
5 minutes Approximately 4:35 p.m.
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October 26, 2017 Page 2 of 3
300 Smith Ranch Road San Rafael, CA 94903 415.472.1734 Fax
415.499.7715 www.lgvsd.org
2. CONSENT CALENDAR: These items are considered routine and will
be enacted, approved or adopted by one motion unless a request for
removal for discussion or explanation is received from the staff or
the Board. A. Approve the Board Minutes for October 10, October 12,
2017 (Special Board Meeting) and
October 12, 2017 (Board Meeting). B. Approve the Warrant List
for October 26, 2017. C. Approve Capital Facilities Charge
Accounting and Reporting. D. Approve Annual Reinbursement Report
for Staff and Board Members. E. Approve Resolution 2017-2107 A
Resolution Accepting the Sewer Main Rehabilitation
2016.
Possible expenditure of funds: Yes, Items B -D.
Staff recommendation: Adopt Consent Calendar Items A through
E.
10 minutes Approximately 4:45 p.m.
3. LAS GALLINAS VALLEY SANITARY DISTRICT TRANSPARENCY
CERTIFICATION Colleen Haley, Public Affairs Field Coordinator for
the California Special Districts Association will present the Board
with the District Transparency Certificate of Excellence.
Possible expenditure of funds: No.
Staff recommendation: A matter of Board determination.
10 minutes Approximately 4:55 p.m.
4. PRESENTATION OF COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE
YEAR ENDED JUNE 30, 2017 John Cropper of Cropper Accountancy
Corporation will present the results of the Comprehensive Annual
Financial Report for the year ended June 30, 2017.
Possible expenditure of funds: No.
Staff recommendation: Board approval of the Comprehensive Annual
Financial Report.
45 minutes Approximately 5:40 p.m.
5. STAFF/CONSULTANT REPORTS: A. Miscellaneous District
Correspondence B. Collections Department Report September 2017 C.
Engineering Department Report September 2017 D. Operations
Department Report September 2017 E. North Bay Moving & Storage
Property Lease Proposal
15 minutes Approximately 5:55 p.m.
6. BOARD REPORTS: A. LAFCO - Verbal B. Gallinas Watershed
Council / Miller Creek Watershed Council Verbal C. JPA Local Task
Force on Solid and Hazardous Waste Verbal D. NBWA Verbal E. NBWRA
Verbal F. Operations Control Center Verbal G. Engineering
Subcommittee Verbal
2A. 1-7 2B. 1-2 2C. 1-4 2D. 1-8 2E. 1-5
6A.- 6I.1-2
5A. 1-9 5B. 1-8 5C. 1-8 5D. 1-12 5E. 1-7
4. 1-128
3. 1
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October 26, 2017 Page 3 of 3
300 Smith Ranch Road San Rafael, CA 94903 415.472.1734 Fax
415.499.7715 www.lgvsd.org
H. Human Resources Subcommittee Verbal I. Other Reports IWA
International Conference Roundtable Verbal
20 minutes Approximately 6:15 p.m.
7. BOARD REQUESTS: A. Board Meeting Attendance Requests Verbal
B. Board Agenda Item Requests Verbal
5 minutes Approximately 6:20 p.m.
8. VARIOUS ARTICLES AND MISCELLANEOUS CORRESPONDENCE 5 minutes
Approximately 6:25 p.m.
9. ADJOURNMENT 5 minutes Approximately 6:30 p.m.
CERTIFICATION: I, Susan McGuire, District Treasurer of the Las
Gallinas Valley Sanitary District, hereby declare under penalty of
perjury that on or before October 23, 2017, at 3:30 p.m., I posted
the Agenda for the Board Meeting of said Board to be held Thursday,
October 26, 2016, at the District Office, located at 300 Smith
Ranch Road, San Rafael, CA.
DATED: October 23, 2017 Susan McGuire District Treasurer
The Board of the Las Gallinas Valley Sanitary District meets
regularly on the second and fourth Thursday of each month. The
District may also schedule additional special meetings for the
purpose of completing unfinished business and/or study session.
Regular meetings are held at the District Office, 300 Smith Ranch
Road, San Rafael.
In compliance with the Americans with Disabilities Act, if you
need special assistance to participate in this meeting, please
contact the District at (415) 472-1734 at least 24 hours prior to
the meeting. Notification prior to the meeting will enable the
District to make reasonable accommodation to help ensure
accessibility to this meeting.
AGENDA APPROVED: Russ Greenfield, Board President David Byers,
Legal Counsel
7A. 1 7B. 1
8. 1-8
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Special Meeting Minutes Page 1 of 2 October 10, 2017
SPECIAL MEETING MINUTES OF OCTOBER 10, 2017
THE BOARD OF DIRECTORS OF THE LAS GALLINAS VALLEY SANITARY
DISTRICT MET IN OPEN SESSION ON OCTOBER 10, 2017, AT 9:00 AM, AT
THE DISTRICT OFFICE, 300 SMITH RANCH ROAD, SAN RAFAEL, CALIFORNIA.
BOARD MEMBERS PRESENT: M. Clark, R. Elias, R. Greenfield, C.
Murray, and
J. Schriebman (arrived at 9:05 am) BOARD MEMBERS ABSENT: None.
STAFF PRESENT: Teresa Lerch, District Secretary; Melissa
Barcelona,
Joshua Binder, John Bontrager, Bob Buchholz, Chris Campbell,
Manuel Cardenas, Brian Exberger, Rob Fernandes, Chris Gill, Sahar
Golshani, Irene Huang, Brian Johnson, Kristina Kempf, Mel Liebmann,
Ralph Loveless, Susan McGuire, District Treasurer; Greg Pease, Gary
Wettstein.
OTHERS PRESENT: Patrick Richardson, District Counsel, David
Byers,
District Counsel; Jim Finkelstein, FutureSense; ANNOUNCEMENT:
President Greenfield announced that the agenda had
been posted as evidenced by the certification on file in
accordance with the law.
PUBLIC COMMENT: None. FUTURESENSE LLC PRESENTATION Consultant
Jim Frankelstein from FutureSense presented the LGVSD Employee
Climate Report to the Board and staff. Discussion ensued. THE BOARD
OF DIRECTORS OF THE LAS GALLINAS VALLEY SANITARY DISTRICT ADJOURNED
TO CLOSED SESSION ON OCTOBER 10, 2017 AT 9:55 AM AT THE DISTRICT
OFFICE, 300 SMITH RANCH ROAD, SAN RAFAEL, CALIFORNIA. CLOSED
SESSION: PUBLIC EMPLOYEE PERFORMANCE EVALUATION GENERAL MANAGER:
Pursuant to subdivision (b)(1) of Government Code Section 54957.
ADJOURNMENT: ACTION: The Board of Directors of the Las Gallinas
Valley Sanitary District reconvened the Regular Session on October
10, 2017 at 11:24 a.m. STAFF PRESENT: Teresa Lerch, District
Secretary OTHERS PRESENT: None. PUBLIC COMMENT: None.
Consent Calendar Item 2A October 26, 2017
2A.1
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Special Meeting Minutes Page 2 of 2 October 10, 2017
REPORT ON CLOSED SESSION: President Greenfield reported that the
Board had a discussion on FutureSenses Employee Climate report.
They are moving forward on the twelve recommendations mentioned in
the report and have tasked FutureSense to come back to the Board
with a proposal for implementation. BOARD REQUESTS:
A. Board Meeting Attendance Requests None. B. Board Agenda Item
Requests the Board requested that a Ciel & Terre Floating
Photovoltaic Power
Generation System update be on the October 26, 2017 Board
agenda.
ADJOURNMENT: ACTION: Board approved (M/S Murray/Elias 5-0-0-0)
the adjournment of the meeting 11:25 a.m.
AYES: Clark, Elias, Greenfield, Murray and Schriebman.
NOES: None. ABSENT: None.
ABSTAIN: None. The next Board Meeting is scheduled for October
12, 2017 at the District Office. ATTEST:
_________________________________ Teresa Lerch, District Secretary
APPROVED: ____________________________________ Russ Greenfield,
Board President SEAL
Consent Calendar Item 2A October 26, 2017
2A.2
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Special Meeting Minutes Page 1 of 2 October 12, 2017
SPECIAL MEETING MINUTES OF OCTOBER 12, 2017
THE BOARD OF DIRECTORS OF THE LAS GALLINAS VALLEY SANITARY
DISTRICT MET IN OPEN SESSION ON OCTOBER 12, 2017, AT 3:18 PM, AT
THE DISTRICT OFFICE, 300 SMITH RANCH ROAD, SAN RAFAEL, CALIFORNIA.
BOARD MEMBERS PRESENT: M. Clark, R. Elias, R. Greenfield (arrived
at 3:21 p.m.),
C. Murray, and J. Schriebman BOARD MEMBERS ABSENT: None. STAFF
PRESENT: Teresa Lerch, District Secretary OTHERS PRESENT: Patrick
Richardson, District Counsel ANNOUNCEMENT: Vice President Clark
announced that the agenda had
been posted as evidenced by the certification on file in
accordance with the law.
PUBLIC COMMENT: None. THE BOARD OF DIRECTORS OF THE LAS GALLINAS
VALLEY SANITARY DISTRICT ADJOURNED TO CLOSED SESSION ON OCTOBER 12,
2017 AT 3:19 PM AT THE DISTRICT OFFICE, 300 SMITH RANCH ROAD, SAN
RAFAEL, CALIFORNIA. CLOSED SESSION: PUBLIC EMPLOYEE PERFORMANCE
EVALUATION GENERAL MANAGER: Pursuant to subdivision (b)(1) of
Government Code Section 54957. Mark Williams arrived at 3:23 p.m.
ADJOURNMENT: ACTION: The Board of Directors of the Las Gallinas
Valley Sanitary District reconvened the Regular Session on October
12, 2017 at 4:05 pm. STAFF PRESENT: Teresa Lerch, District
Secretary OTHERS PRESENT: None. PUBLIC COMMENT: None. REPORT ON
CLOSED SESSION: President Greenfield reported that there were no
reportable actions in Closed Session. BOARD REQUESTS:
A. Board Meeting Attendance Requests None. B. Board Agenda Item
Requests None.
Consent Calendar Item 2A October 26, 2017
2A.3
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Special Meeting Minutes Page 2 of 2 October 12, 2017
ADJOURNMENT: ACTION: Board approved (M/S Schriebman/Murray
5-0-0-0) the adjournment of the meeting 4:06 p.m.
AYES: Clark, Elias, Greenfield, Murray and Schriebman.
NOES: None. ABSENT: None.
ABSTAIN: None. The next Board Meeting is scheduled for October
12, 2017 at the District Office at 4:07 pm. ATTEST:
_________________________________ Teresa Lerch, District Secretary
APPROVED: ____________________________________ Russ Greenfield,
Board President SEAL
Consent Calendar Item 2A October 26, 2017
2A.4
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Meeting Minutes Page 1 of 3 October 12, 2017
MINUTES OCTOBER 12, 2017 THE BOARD OF DIRECTORS OF THE LAS
GALLINAS VALLEY SANITARY DISTRICT MET IN OPEN SESSION ON OCTOBER
12, 2017, AT 4:07 P.M., AT THE DISTRICT OFFICE, 300 SMITH RANCH
ROAD, SAN RAFAEL, CALIFORNIA. BOARD MEMBERS PRESENT: M. Clark, R.
Elias, R. Greenfield, C. Murray and J.
Schriebman. BOARD MEMBERS ABSENT: None. STAFF PRESENT: Present
for Closed Session 2 Mark R. Williams, General Manager; OTHERS
PRESENT: Patrick Richardson, District Counsel; ANNOUNCEMENT:
President Greenfield announced that the agenda had
been posted as evidenced by the certification on file in
accordance with the law.
PUBLIC COMMENT: None. ADJOURNMENT: ACTION: THE BOARD OF
DIRECTORS OF THE LAS GALLINAS VALLEY SANITARY DISTRICT ADJOURNED TO
CLOSED SESSION ON OCTOBER 12, 2017 AT 4:09 PM, AT THE DISTRICT
OFFICE, 300 SMITH RANCH ROAD, SAN RAFAEL, CALIFORNIA.
CLOSED SESSION: PUBLIC EMPLOYEE PERFORMANCE EVALUATION GENERAL
MANGER: pursuant to subdivision (b)(1) of Government Code Section
54957. ADJOURNMENT: ACTION: The Board of Directors of the Las
Gallinas Valley Sanitary District reconvened the Regular Session on
October 12, 2017 at 5:17 p.m. STAFF PRESENT: Mike Cortez, District
Engineer; Teresa Lerch, District
Secretary; Susan McGuire, District Treasurer; OTHERS PRESENT:
None. PUBLIC COMMENT: None. REPORT ON CLOSED SESSION: President
Greenfield reported that the Board had a discussion on FutureSenses
Employee Climate report. They are moving forward on the twelve
recommendations mentioned in the report and have tasked FutureSense
to come back to the Board with a proposal for implementation. No
other reportable action.
Consent Calendar Item 2A October 26, 2017
2A.5
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Meeting Minutes Page 2 of 3 October 12, 2017
CONSENT CALENDAR: These items are considered routine and will be
enacted, approved or adopted by one motion unless a request for
removal for discussion or explanation is received from the staff or
the Board.
A. Approve the Board Minutes for September 26 and September 28,
2017. B. Approve the Warrant List for October 12, 2017. C. Approve
Board Member Compensation for September, 2017. D. Approve
Conference Attendance for Clark and Schriebman SFEI Conference
October 11, 2017 in
Oakland. E. Approve Conference Attendance for Murray Annual
California Association Local Agency Formation
Commissions October 25-27, 2017 in San Diego. F. Approve AQUA
Engineering Contract Amendment 3 Additional Design Services
Secondary
Treatment and Recycled Water Treatment Facility Upgrade. G.
Approve Resolution 2017-2106 Approving Policies for Board Travel
and Compensation.
Item C was pulled by staff for discussion. Item F was pulled for
discussion. Items C and F were discussed. ACTION: Board approved
(M/S Clark/Elias-0-0-0) the Consent Calendar Items A through G.
AYES: Clark, Elias, Greenfield, Murray and Schriebman. NOES:
None. ABSENT: None. ABSTAIN: None. STAFF / CONSULTANT REPORTS:
A. Miscellaneous District Correspondence Discussion ensued. B.
Reclamation Area Enforcement Procedures Follow up Murray and
Williams reported. District
Counsel Richardson will look into this matter. C. Draft Lateral
Specifications Cortez and Williams reported. Williams will follow
up and report back to
the Board. D. Administrative Department Report September 2017
McGuire and Williams reported. E. January Board Meeting Schedule
Lerch reported. Via consensus, the Board agreed to cancel the
January 25, 2018 Board meeting. Cortez left at 6:15 p.m. BOARD
REPORTS:
A. LAFCO Verbal Murray reported. Richardson left at 6:20
p.m.
B. Gallinas Watershed Council / Miller Creek Watershed Council
Verbal Schriebman reported. C. JPA Local Task Force on Solid and
Hazardous Waste Verbal Greenfield reported. D. NBWA Verbal no
report. E. NBWRA Verbal Elias reported. F. Operations Control
Center Verbal Elias reported. G. Other Reports Written IWA
International Conference Discussion ensued. This will be
brought
back to the next Board meeting. H. Other Reports Sonoma Water
Facilities Verbal Clark and Schriebman reported. I. Other Reports
Engineering Subcommittee Verbal Elias reported. Human Resources
Subcommittee No report.
Consent Calendar Item 2A October 26, 2017
2A.6
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Meeting Minutes Page 3 of 3 October 12, 2017
Murray left at 6:42 p.m. BOARD REQUESTS:
A. Board Meeting Attendance Requests None. B. Board Agenda Item
Requests None.
VARIOUS ARTICLES AND MISCELLANEOUS CORRESPONDENCE: Discussion
ensued. ADJOURNMENT: ACTION: Board approved (M/S Schriebman/Elias
4-0-1-0) adjoining the meeting at 6:43 p.m.
AYES: Clark, Elias, Greenfield and Schriebman. NOES: None.
ABSENT: Murray. ABSTAIN: None. The next Board Meeting is scheduled
for October 26, 2017 at the District Office. ATTEST:
____________________________ Teresa Lerch, District Secretary
APPROVED: ____________________________________ Russ Greenfield,
Board President SEAL
Consent Calendar Item 2A October 26, 2017
2A.7
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Las Gallinas Valley Sanitary DistrictWarrant List
10-26-17 DRAFT
Date Num Vendor/Description Amount Notes/Explanation
10/26/2017 TBD ADP 88,896.86 Paydate 10/27/17
10/26/2017 TBD AnchorCM 19,103.75
Design & Install emergency generatorDescanso PS Generator
Installation & Reliabilities Upgrade; Lower Miller Creek
channel maint - CM agrmt
10/26/2017 TBD Bank of Marin Cardmember Services 23,777.32
District Visa closing date 10/04/17
10/26/2017 TBD Bellecci & Associates, Inc. 7,319.93 Sewer
Main Rehab 2016 CM Agreement
10/26/2017 TBD Bioenergy Assoc of CA 2,750.00 BioEnergy Assoc of
CA Memership Dues
10/26/2017 TBD Brown and Caldwell 1,126.14Secondary Treatment
Upgrades Peer Review
through 08/28/17
10/26/2017 TBD Calif. Public Employees Retirement System
15,486.76Pension contribution employee and employer
for 09/29/17
10/26/2017 TBD CalPERS Fiscal Services Division 11,280.00
Pre-fund OPEB
10/26/2017 TBD CALPERS Health 29,102.88 Health benefits November
2017
10/26/2017 TBD CalPERS Supplemental Income 457 Plan 6,345.72
Employee salary deferrals for 09/15/17
10/26/2017 TBD City National Bank 615,812.70December 1, 2017
Principal & Interest.
Refunding of COP
10/26/2017 TBD CWEA -CA Water Environment Assoc 100.00
10/26/2017 TBD Elias, Rabi 200.00
10/26/2017 TBD Freeway Toyota 28,278.15 Plant Manager District
Vehicle
10/26/2017 TBD Greenfield, Russell 200.00
10/26/2017 TBD Huang, Yi Ying 1,500.65 WEFTEC conference
reimbursement
10/26/2017 TBD Marin Fence Company 1,740.00 Repair fencing at
rear of Rafael Meadows PS
10/26/2017 TBD Murray, Craig 100.00
10/26/2017 TBD Nute Engineering 6,018.30
Plant Improv 2015 Phase 1 - Amend #3; Descanso PS Generator
Installation and
reliability upgrades
10/26/2017 TBD Retiree Augusto 472.96
10/26/2017 TBD Retiree Burgess 579.00
10/26/2017 TBD Retiree Cummins 172.48
10/26/2017 TBD Retiree Cutri 520.42
10/26/2017 TBD Retiree Emanuel 172.48
10/26/2017 TBD Retiree Gately 579.00
10/26/2017 TBD Retiree Guion 225.63
10/26/2017 TBD Retiree Kermoian 172.48
10/26/2017 TBD Retiree Mandler 225.50
10/26/2017 TBD Retiree Memmott 331.55
10/26/2017 TBD Retiree Petrie 196.21
10/26/2017 TBD Retiree Pettey 579.00
S:\ACCOUNTING\WARRANTLISTS\WarrantListsFY20172018.xlsx
Page1of2
Consent Calendar Item 2B October 26, 2017
2B.1
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Las Gallinas Valley Sanitary DistrictWarrant List
10-26-17 DRAFTDate Num Vendor/Description Amount
Notes/Explanation
10/26/2017 TBD Retiree Pickrel 172.48
10/26/2017 TBD Retiree Provost 261.76
10/26/2017 TBD Retiree Reetz 472.96
10/26/2017 TBD Retiree Reilly 172.48
10/26/2017 TBD Retiree Vine 172.48
10/26/2017 TBD Schriebman, Judy 200.00
10/26/2017 TBD Shape Incorporated 6,255.00Replacement pump Marin
Lagoons PS#2 (flygt
pump)
10/26/2017 TBD SWRCB-ELAP FEES 5,294.00 Cert number 2407 renewal
02/28/18
10/26/2017 TBD Western Water Constructors, Inc. 2,850.00DBF
Valve 7 & 8 and Effluent pump box weir
replacement-retention payment
TOTAL 879,217.03
S:\ACCOUNTING\WARRANTLISTS\WarrantListsFY20172018.xlsx
Page2of2
Consent Calendar Item 2B October 26, 2017
2B.2
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DISTRICT BOARD Megan Clark
Rabi Elias
Russ Greenfield
Craig K. Murray
Judy Schriebman
DISTRICT ADMINISTRATION Mark R. Williams, General Manager
Michael Cortez, District Engineer Mel Liebmann, Plant Manager Susan
McGuire, Administrative Services Manager Greg Pease, Collection
System/Safety Manager
300 Smith Ranch Road San Rafael, CA 94903 415.472.1734 Fax
415.499.7715 www.lgvsd.org
Memo
Date: 10/11/2017
To: Mark R. Williams and District Board of Directors Members
MW
From: Susan McGuire, CPA SM
Re: Capital Facilities Charge Accounting and Reporting
Background: California Government Code Section 66013 was
substantially amended in 1998 that imposed more stringent
accounting and reporting requirements for fees collected for sewer
connection and capacity charges. Capacity charge is defined as a
charge for facilities in existence at the time a charge is imposed
or charges for new facilities to be constructed in the future that
are of benefit to the person or property being charged.
The accounting requirements provide that the District deposit
its Capital Facilities Charges (CFC) and related interest earned
into a separate Connection Fees account and to account for those
charges in a manner to avoid commingling with other monies of the
District and to expend those charges only for the purposes for
which the charges were collected. The law also requires that this
information simply be made available to the public within 180 days
after the end of the fiscal year.
Pursuant to the Districts Ordinance Code, Title 2, Chapter 1,
the District charges a Capital Facilities Charge for each
Equivalent Sewer Unit as outlined in Section 907 for new
connections and for the additions or alterations of existing
structures. The District identifies projects which expand existing
capacity and allocates funding from the Capital Facilities Charge
fund as part of the annual budget.
Attached for information only is a copy of the District's annual
Revenue and Expenditure Report for the fiscal year ended June 30,
2017 and report of Capital Projects budgeted for FY 2016/17 that
fully comply with the accounting and reporting provisions of
Government Code Section 66013.
Consent Calendar Item 2C October 26, 2017
2C.1
-
Las Gallinas Valley Sanitary DistrictCapital Facilities Funded
Project Detail
July 1, 2016 through June 30, 2017
Type Date Num Memo Source Name Amount Balance
12600-07 Secondary Plant Upgr (Secondary Plant Upgrades)Bill
07/01/2016 14217 Secondary Plant Upgrades AQUA Engineering, Inc
10,991.40 10,991.40
Bill 07/19/2016 Planning fees County planning consultation fees
County of Marin, County Clerk 300.00 11,291.40
Bill 07/31/2016 14383 Secondary Treatment Upgrades AQUA
Engineering, Inc 53,324.40 64,615.80
Bill 08/31/2016 14423 Secondary Plant Upgrades AQUA Engineering,
Inc 76,064.60 140,680.40
Bill 10/31/2016 14496 Secondary Plant Upgrades (inv14496
10/31/16) AQUA Engineering, Inc 55,218.55 195,898.95
Bill 10/31/2016 14498 Secondary Plant Upgrades (imv 14498
10/31/16) AQUA Engineering, Inc 16,100.00 211,998.95
Bill 11/07/2016 14471 Secondary Plant Upgrades AQUA Engineering,
Inc 42,451.00 254,449.95
Bill 11/24/2016 11281457 Secondary Treatment Upgrades Peer
Review (thru 11/24/16) Brown and Caldwell 3,501.31 257,951.26
Bill 11/30/2016 14542 Secondary Plant Upgrades (inv14542
11/30/16) AQUA Engineering, Inc 62,056.00 320,007.26
Bill 11/30/2016 14544 Secondary Plant Upgrades (imv 14544
11/30/16) AQUA Engineering, Inc 16,100.00 336,107.26
Bill 12/31/2016 17002 Secondary Plant Upgrades 30% Plan Review
& Meeting Nute Engineering 1,297.75 337,405.01
Bill 12/31/2016 11283708 Secondary Treatment Upgrades Peer
Review through 12/29/2016 Brown and Caldwell 9,599.26
347,004.27
Bill 01/01/2017 14577 Secondary Plant Upgrades (inv14577
12/31/16) AQUA Engineering, Inc 3,052.00 350,056.27
TOTAL 350,056.27 350,056.27
Expenditure to date: 350,056.27
Transfers to date:
11/16/2016 (140,680.00)
2/8/2017 (206,324.00)
5/17/2017 (3,052.00)
(350,056.00)
Transfer amount 0.27
S:\ACCOUNTING\Audit\Audit 2016-17\Final workpapers\CFC Activity
FY2017.xlsx
Consent Calendar Item 2C October 26, 2017
2C.2
-
Las Gallinas Valley Sanitary DistrictCapital Facilities Funded
Project Detail
July 1, 2016 through June 30, 2017
Date Transaction Type Description of Activity Revenue
Expenditure Balance
Connection Fee 631,677.6107/31/2016 Deposit Interest 72.78
631,750.39
08/15/2016 Deposit Deposit 2,532.15 634,282.54
08/31/2016 Deposit Interest 82.99 634,365.53
09/27/2016 Transfer Q4 2015-16 Projects 214,932.10
419,433.43
09/30/2016 Deposit Interest 72.19 419,505.62
10/19/2016 Deposit Deposit 281.35 419,786.97
10/31/2016 Deposit Interest 51.68 419,838.65
11/10/2016 Deposit Deposit 5,327.00 425,165.65
11/16/2016 Transfer Q1 2016-17 Projects 140,680.00
284,485.65
11/30/2016 Deposit Interest 42.01 284,527.66
12/31/2016 Deposit Interest 33.91 284,561.57
01/26/2017 Deposit Deposit 5,184.00 289,745.57
01/26/2017 Deposit Deposit 2,160.00 291,905.57
01/31/2017 Deposit Interest 36.26 291,941.83
02/08/2017 Transfer Q2 2016-17 Projects 206,324.00 85,617.83
02/28/2017 Deposit Interest 15.27 85,633.10
03/02/2017 Deposit Deposit 5,184.90 90,818.00
03/31/2017 Deposit Interest 11.14 90,829.14
04/30/2017 Deposit Interest 10.10 90,839.24
05/17/2017 Transfer Q3 2016-17 Projects 3,052.00 87,787.24
05/31/2017 Deposit Interest 11.73 87,798.97
06/02/2017 Deposit Deposit 4,752.83 92,551.80
06/30/2017 Deposit Deposit 17,283.37 109,835.17
06/30/2017 Deposit Interest 11.05 109,846.22
TOTAL 43,156.71 564,988.10 109,846.22
S:\ACCOUNTING\Audit\Audit 2016-17\Final workpapers\CFC Activity
FY2017.xlsx
Consent Calendar Item 2C October 26, 2017
2C.3
-
Las Gallinas Valley Sanitary DistrictCapital Facilities Funded
Project Detail
July 1, 2016 through June 30, 2017
Project No. Project DescriptionBudget
As Revised
Capital Facilities Charge Funding
Percentage of Project
Budget from CFC*
Expenditures2014/15
Expenditures 2015/16
Expenditures 2015/16
Expenditures as of Reporting
Period End Date Balance
12600-07 Secondary Plant Upgrades 34,564,698$ 665,705$ 1.93%
39,330$ 276,318$ 350,056$ 665,705$ 0$
*CFC Capital Facilities Charge
S:\ACCOUNTING\Audit\Audit 2016-17\Final workpapers\CFC Activity
FY2017.xlsx
Consent Calendar Item 2C October 26, 2017
2C.4
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X:\BOARD\Agenda\Agenda 2017\Agenda Packets 2017\10262017\Annual
reimbursement report for staff and board.docx Page 1 of 1
Agenda Summary Report
To: Mark R. Williams, General Manager MW From: Susan McGuire,
Administrative Services Manager SM Mtg. Date: October 26, 2017 Re:
Annual Reimbursement Report for Staff and Board Members
BACKGROUND:
California Government Code Section 53065.5 requires that the
District at least annually, disclose any reimbursement paid by the
district within the immediately preceding fiscal year of at least
one hundred dollars ($100) for each individual charge for services
or product received. An individual charge includes, but is not
limited to, one meal, lodging for one day, transportation, or a
registration fee paid to any employee or member of the governing
body of the district.
STAFF RECOMMENDATION:
The attached is a schedule by board member or staff person of
the individual charges paid during the July 1, 2016 to June 30,
2017 fiscal year. It is being presented in conjunction with the
annual comprehensive annual financial report as of June 30,
2017.
FISCAL IMPACT:
None.
PERSON TO BE NOTIFIED:
Not applicable.
Consent ______________ Staff/Consultant Reports ______________
Agenda Item ___________________ Date ___________________
2D
10/26/2017
2D.1
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Las Gallinas Valley Sanitary District Annual Reimbursement
Report
July 1, 2016 through June 30, 2017Date Memo Amount
Barcelona, Melissa10/27/2016 Barcelona; October dinner/meeting
10/27/16 35.00
01/18/2017 Barcelona; 1/19/17 Cloverdale dinner/presentation
35.00
02/13/2017 Barcelona; P3S Annual Conference 263.00
05/18/2017 Barcelona; May dinner/meeting 5/18/17 Guerneville
40.00
373.00$
Binder, Josh07/29/2016 Binder; lunch while attending training
17.00
08/01/2016 Binder; lunch while attending training 7.34
09/14/2016 Binder, September dinner/meeting 9/15/16 35.00
10/27/2016 Binder, October dinner/meeting 10/27/16 35.00
03/06/2017 Binder; Bozeman MT; 3/7-9/17; Secondary Treatment and
Recycled Water Plant tour 697.40
03/06/2017 Binder; Bozeman, MT; 3/7-9/17; Plant tours 518.20
03/09/2017 Binder; breakfast 3/7/17; plant tour Montana
17.41
03/09/2017 Binder; checked bag to Montana 3/7/17 25.00
03/10/2017 Binder; breakfast in Montana; 3/8/17 4.95
03/10/2017 Binder; checked bag to Utah; plant tour 3/8/17
25.00
03/10/2017 Binder; Montana/Utah plant tours; lodging 3/7/17
134.68
03/13/2017 Binder; checked bag to CA; plant tour trip 3/8/17
25.00
04/03/2017 Binder; LCW training 3/30; lunch 18.00
05/18/2017 Binder; May dinner/meeting 5/18/17 Guerneville
40.00
1,599.98$
Buchholz, Robert07/08/2016 Buchholz: Regulatory Compliance
Wkshp, San Leandro, CA 5/20/15 65.00
06/19/2017 Buchholz; Tri State Seminar; Las Vegas; 9/25-27/17
154.00
06/30/2017 Buchholz Tri State Seminar; Las Vegas 9/25-27/17
airfare 149.96
06/30/2017 Buchholz; Tri State Seminar; Las Vegas; 9/25-27/17;
lodging 101.70
470.66$
Campbell, Chris09/14/2016 Campbell, September dinner/meeting
9/15/16 35.00
09/28/2016 Campbell; WEFTEC, New Orleans 9/24-28/16; lodging
1,519.08
09/28/2016 Campbell; WEFTEC, New Orleans 9/24-28/16; mileage
17.71
09/28/2016 Campbell; WEFTEC, New Orleans 9/24-28/16; per diem
meals 417.00
09/28/2016 Campbell; WEFTEC, New Orleans 9/24-28/16; taxis
between hotel and conf 25.40
10/27/2016 Campbell, October dinner/meeting 10/27/16 35.00
01/18/2017 Campbell; 1/19/17 Cloverdale dinner/presentation
35.00
03/06/2017 Campbell; Bozeman MT; 3/7-9/17; Secondary treatment
and Recycled Water plant tour 697.40
03/06/2017 Campbell; Bozeman, MT; 3/7-9/17; Plant tours
518.20
03/09/2017 Campbell; Montana/Utah plant tours; per diem meals
148.00
03/10/2017 Campbell; Montana/Utah plant tours; lodging 3/7/17
134.68
04/10/2017 Campbell; Monterey, Santa Cruz WWTP tour; per diem
meals 30.00
05/18/2017 Campbell; May dinner/meeting 5/18/17 Guerneville
40.00
3,652.47$
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Las Gallinas Valley Sanitary District Annual Reimbursement
Report
July 1, 2016 through June 30, 2017Date Memo Amount
Cardenas, Manuel09/14/2016 Cardenas, September dinner/meeting
9/15/16 40.00
10/27/2016 Cardenas, September dinner/meeting 9/15/16 35.00
10/28/2016 Cardenas; Coll Syst Maint Grade 1 expenses 353.75
01/18/2017 Cardenas; 1/19/17 Cloverdale dinner/presentation
35.00
05/18/2017 Cardenas; May dinner/meeting 5/18/17 Guerneville
40.00
503.75$
Clark, Megan08/12/2016 Clark; CASA 08/10-12/2016 Monterey;
Lodging 960.30
08/12/2016 Clark; CASA 08/10-12/2016 Monterey; Maid tip
15.00
08/12/2016 Clark; CASA 08/10-12/2016 Monterey; Meals 66.56
08/12/2016 Clark; CASA 08/10-12/2016 Monterey; Mileage
147.96
08/12/2016 Clark; CASA 08/10-12/2016 Monterey; Parking/Toll
68.50
11/14/2016 Clark; CASA; 1/17-20/17; Palm Springs; Reg fee
550.00
12/12/2016 Clark; CASA, Palm Springs; 1/17-20/17; lodging
205.80
01/20/2017 Clark; CASA Winter Conf; Palm Springs, 1/18-20/17;
airfare 203.20
01/20/2017 Clark; CASA Winter Conf; Palm Springs, 1/18-20/17;
lodging 411.60
01/20/2017 Clark; CASA Winter Conf; Palm Springs, 1/18-20/17;
meals 89.19
01/20/2017 Clark; CASA Winter Conf; Palm Springs, 1/18-20/17;
parking/transportation 68.00
02/16/2017 Clark; Participant fee - Public Policy Forum
275.00
02/27/2017 Clark; 2017 Annual Conference; San Diego 3/19-21/17
($450 less 50% cancellation refund) 225.00
03/17/2017 Clark; Watereuse Int'l Conference registration
600.00
04/19/2017 Clark; CASA day w/ legislature; 4/19/17; mileage and
parking 114.88
4,000.99$
Cortez, Mike12/22/2016 Cortez; parking in OAK for SMART/Silveira
deposition 25.00
03/30/2017 Cortez; Monterey, Carmel plant tours; per diem
breakfast, lunch 37.00
04/05/2017 Cortez; WEF Coll Systems 2017; airfare,hotel, car
rental; Omaha, NE; 5/21-24/17; 828.30
04/26/2017 Cortez; membership WEF professional member and CA WEA
319.95
05/22/2017 Cortez; WEF seminar Omaha, NE; 5/21-24/17; lodging
751.57
05/22/2017 Cortez; WEF seminar; Omaha, NE; 5/21-24/17; baggage
fee 25.00
05/24/2017 Cortez; WEF seminar Omaha, NE 5/21-24/17; parking
8.00
05/26/2017 Cortez; WEF seminar; Omaha, NE 5/21-24/17; gas for
rental car 32.38
05/30/2017 Cortez; WEF seminar Omaha NE; 5/21-24/17; baggage fee
25.00
05/30/2017 Cortez; WEF seminar; Omaha, NE 5/21-24/17; parking
40.00
06/22/2017 Cortez; WEF Coll Sys 2017; Omaha, NE; 5/21-24/17;
mileage and tolls 29.30
06/22/2017 Cortez; WEF Coll Sys 2017; Omaha, NE; 5/21-24/17; per
diem meals 338.00
2,459.50$
Elias, Rabi08/12/2016 Elias; 2016 CASA; 08/10-12/16 Monterey;
Bridge Toll 6.50
08/12/2016 Elias; 2016 CASA; 08/10-12/16 Monterey; Lodging
969.45
08/12/2016 Elias; 2016 CASA; 08/10-12/16 Monterey; Meals
107.88
08/12/2016 Elias; 2016 CASA; 08/10-12/16 Monterey; Mileage
147.96
11/07/2016 Elias; CASA; 1/17-20/17; Palm Springs; lodging
205.80
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Las Gallinas Valley Sanitary District Annual Reimbursement
Report
July 1, 2016 through June 30, 2017Date Memo Amount
11/14/2016 Elias; CASA; 1/17-20/17; Palm Springs; Reg fee
550.00
01/20/2017 Elias; CASA Conf; Palm Springs; 1/18-20/17; airfare
196.20
01/20/2017 Elias; CASA Conf; Palm Springs; 1/18-20/17; lodging
411.60
01/20/2017 Elias; CASA Conf; Palm Springs; 1/18-20/17; meals
127.31
01/20/2017 Elias; CASA Conf; Palm Springs; 1/18-20/17;
transportation 46.00
02/16/2017 Elias; Participatn fee - Public Policy Forum
275.00
03/17/2017 Elias; Watereuse Int'l Conf registration 650.00
03/22/2017 Elias; NBWRA annual conference; Sacramento 3/22/17
105.10
3,798.80$
Gill, Chris06/19/2017 Gill; Tri State Seminar; Las Vegas;
9/25-27/17 779.00
06/30/2017 Gill; Tri State Seminar; Las Vegas 9/25-27/17;
airfare 173.96
06/30/2017 Gill; Tri State Seminar; Las Vegas; 9/25-27/17;
lodging 101.70
1,054.66$
Golshani, Sahar08/04/2016 Golshani, ESL course, College of Marin
Summer 2016 293.15
10/27/2016 Golshani; October dinner/meeting 10/27/16 35.00
01/16/2017 Golshani, ESL course, College of Marin Fall 2016
334.68
02/13/2017 Golshani; P3S 2017 Annual Conference 263.00
04/03/2017 Golshani; LCW training 3/30 ; lunch 18.00
05/15/2017 Golshani; WEFTEC 2017 Conference attendance
575.00
05/18/2017 Golshani; May dinner/meeting 5/18/17 Guerneville
40.00
06/08/2017 Golshani; ESL class reimb 370.26
1,929.09$
Greenfield, Russ07/01/2016 Greenfield; WESTCAS; Santa Fe;
6/22-24-16; Car rental, tolls 585.04
07/01/2016 Greenfield; WESTCAS; Santa Fe; 6/22-24-16; Lodging
899.40
07/01/2016 Greenfield; WESTCAS; Santa Fe; 6/22-24-16; Meals
297.72
08/12/2016 Greenfield; 2016 CASA; 08/10-12/16 Monterey; Bridge
toll 6.50
08/12/2016 Greenfield; 2016 CASA; 08/10-12/16 Monterey; Lodging
900.96
08/12/2016 Greenfield; 2016 CASA; 08/10-12/16 Monterey; Meals
115.91
08/12/2016 Greenfield; 2016 CASA; 08/10-12/16 Monterey; Mileage
146.88
11/07/2016 Greenfield; CASA; 1/17-20/17; Palm Springs; lodging
205.80
11/14/2016 Greenfield; CASA; 1/17-20/17; Palm Springs; Reg fee
550.00
01/20/2017 Greenfield; CASA Conf; Palm Springs; 1/18-20/17;
lodging 411.60
01/20/2017 Greenfield; CASA Conf; Palm Springs; 1/18-20/17;
meals 142.31
01/20/2017 Greenfield; CASA Conf; Palm Springs; 1/18-20/17;
mileage 568.17
01/20/2017 Greenfield; CASA Conf; Palm Springs; 1/18-20/17; toll
5.00
4,835.29$
Huang, Irene09/28/2016 Huang; WEFTEC; New Orleans; 9/24-28/16;
lodging 1,519.08
09/28/2016 Huang; WEFTEC; New Orleans; 9/24-28/16; meals
417.00
09/28/2016 Huang; WEFTEC; New Orleans; 9/24-28/16; taxi
transporation 109.70
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Las Gallinas Valley Sanitary District Annual Reimbursement
Report
July 1, 2016 through June 30, 2017Date Memo Amount
01/01/2017 Huang; PE Exam and Study materials 4,208.53
04/03/2017 Huang;LCW training 3/30 18.00
04/10/2017 Huang; Monterey, Santa Cruz plant tour; per diem
meals 30.00
04/20/2017 Huang; WEFTEC Chicago 9/30-10/4/17; registration fee
725.00
05/18/2017 Huang; May dinner/meeting 5/18/17 Guerneville
40.00
7,067.31$
Kempf, Kristina09/09/2016 Kempf; LCW HR training 9/7/16
11.88
09/16/2016 Kempf, LCW HR Training; Leaves;9/7/16 mileage reimb
28.48
10/14/2016 Kempf; LCW Training; FLSA Compliance; October 2016
250.00
10/18/2016 Kempf, LCW Training FLSA compliance; 10/18/16 mileage
reimb 38.22
10/19/2016 Kempf; LCW training 10/18/16; lunch 8.68
06/02/2017 Kempf; CalPERS Educational Forum; Rancho Mirage, CA;
10/22-24/17 350.00
06/23/2017 Kempf; LAIF Enterprise Funding seminar; 8/23/14;
Sacramento 370.00
1,057.26$
Lerch, Teresa07/22/2016 Lerch; Board Secretary Cert Program;
11/14-16/16 Monterey, CA 1,015.00
11/14/2016 Lerch; Bd Secretary Conf; Monterey; gas for rental
car 17.67
11/18/2016 Lerch; Bd Secretary Conf; Monterey 11/12-17/16;
rental car 333.92
11/21/2016 Lerch; Bd Secretary Conf; Monterey; 11/12-17/16;
lodging 752.96
2,119.55$
Liebmann, Mel07/05/2016 Liebmann; BioGas Conf; San Diego; Reg
fee 699.00
08/08/2016 Liebmann; BioGas Conf; San Diego 10/9-12/16
204.96
09/23/2016 Liebmann; People Skills Seminar 199.00
10/11/2016 Liebmann; BioGas Conf; San Diego; 10/10-12/16; Uber
transportation 35.20
10/12/2016 Liebmann; Renewable Waste Conf; San Diego 10/9-12/16
Meals per diem 171.00
10/13/2016 Liebmann; BioGas Conf; San Diego; 10/10-12/16; Uber
transportation 26.33
10/14/2016 Liebmann; BioGas Conf; San Diego; 10/10-12/16;
lodging 639.00
10/14/2016 Liebmann; BioGas Conf; San Diego; 10/10-12/16;
parking 48.00
10/27/2016 Liebmann; October dinner/meeting 10/27/16 35.00
12/08/2016 Liebmann; Skillpath Seminar 12/6/16; lunch 8.92
03/06/2017 Liebman; Bozeman, MT; 3/7-9/17; Plant tours
518.20
03/06/2017 Liebmann, Online registration fee for hotel rooms at
DoubleTree 14.99
03/06/2017 Liebmann; Bozeman MT; 3/7-9/17; Secondary Treatment
and Recycled Water Upgrade 697.40
03/06/2017 Liebmann; Utah, Montana Plant Tours 3/7-9/17; lodging
236.35
03/06/2017 Liebmann; Utah, Montana Plant Tours ... 236.35
03/06/2017 Liebmann; Utah, Montana Plant Tours ... 236.35
03/09/2017 Liebmann; Montana/Utah plant tours; 03/07-09/17; per
diem meals 148.00
03/09/2017 Liebmann; Montana/Utah plant tours; 03/07-09/17;
transportation 11.92
03/10/2017 Liebmann; Montana/Utah plant tours; lodging 3/7/17
134.68
03/10/2017 Liebmann; Montana/Utah plant tours; parking SFO
75.00
04/06/2017 Liebmann; Monterey plant tour; breakfast lunch per
diem 37.00
05/18/2017 Liebmann; May dinner/meeting 5/18/17 Guerneville
40.00
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Las Gallinas Valley Sanitary District Annual Reimbursement
Report
July 1, 2016 through June 30, 2017Date Memo Amount
05/26/2017 Liebmann; lunch at LCW training 5/24/17 9.50
06/21/2017 Liebmann; parking for SWRCB meeting re: Secondary
Treatment Upgrade project 8.00
4,470.15$
Loveless, Ralph09/14/2016 Loveless, September dinner/meeting
9/15/16 40.00
10/27/2016 Loveless;October dinner/meeting 10/27/16 35.00
05/03/2017 Loveless; Conf Chicago 9/30-10/4/17; reg fee
575.00
650.00$
McGuire, Susan08/31/2016 McGuire; 2016 LAIF Conf Reg 10/25/16
125.00
09/23/2016 McGuire; Audit webcast; 9/29/16 79.20
10/27/2016 McGuire; LAIF Conference 10/25/16; parking 20.00
11/04/2016 McGuire; CalPELRA 2016 Annual Conf; Monterey, CA;
11/1-4/16 37.00
11/07/2016 McGuire; CalPERLA Conf; 11/1-3/16; lodging 842.73
11/14/2016 McGuire; Current Issues in Debt Mgmt training
60.00
01/03/2017 McGuire; GFOA Annual Conf; Denver, CO 5/21-24/17 Reg
fee 380.00
01/03/2017 McGuire; NCCIPMA-HR, HR Conference, Santa Rosa, CA
3/2-3/3/17 399.00
01/17/2017 McGuire; GFOA Conf; 5/21-24/17; Denver, CO 248.90
02/08/2017 McGuire; Class registration - Effective Note
Disclosure: Avoiding the Pitfalls 2/8/17 85.00
02/24/2017 McGuire; LCW training; lunch 2/22/17 11.31
03/09/2017 McGuire; webinar: Public Records on Private Accounts
50.00
04/03/2017 McGuire; LCW training 3/30; lunch 18.00
05/22/2017 McGuire; parking for Franchisors Group meeting in San
Rafael; 5/18/17 4.50
05/24/2017 McGuire; GFOA Conf Denver, CO 5/21-24/17; per diem
meals 189.00
05/24/2017 McGuire; GFOA Conf Denver, CO 5/21-24/17;
transportation costs 226.92
05/26/2017 McGuire; GFOA conference Denver, CO; 5/21-24/17;
lodging 1,028.16
06/08/2017 McGuire; annual conference; 12/4-12/8/17 670.00
4,474.72$
Murray, Craig K.11/25/2016 Murray; CASA; 1/17-20/17; Palm
Springs; Reg fee 625.00
03/01/2017 Murray; CASA Washington DC; 2/27/31/17; airfare
523.14
03/01/2017 Murray; CASA Washington DC; 2/27/31/17; lodging
1,082.04
03/01/2017 Murray; CASA Washington DC; 2/27/31/17; meals
155.78
03/01/2017 Murray; CASA Washington DC; 2/27/31/17;
transportation 82.00
03/08/2017 Murray; Right of Way & Legal Strategis for
Successful Project Delivery; 3/8/17 37.38
04/05/2017 Murray; Wateruse Int'l Conference registration
600.00
3,105.34$
Pease, Greg07/08/2016 Pease: Regulatory Compliance Wkshp, San
Leandro, CA 5/20/15 65.00
10/27/2016 Pease, October dinner/meeting 10/27/16 35.00
12/31/2016 Pease, CWEA Cert test reimb Grade IV 200.00
04/03/2017 Pease; LCW training lunch 3/30/17 10.14
05/26/2017 Pease; lunch at LCW training 5/24/17 9.51
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Las Gallinas Valley Sanitary District Annual Reimbursement
Report
July 1, 2016 through June 30, 2017Date Memo Amount
06/19/2017 Pease; Tri State Seminar; Las Vegas; 9/25-27/17
154.00
06/30/2017 Pease; Tri State Seminar; Las Vegas 9/25-27/17
airfareFalse200 - Collection System 149.96
06/30/2017 Pease; Tri State Seminar; Las Vegas; 9/25-27/17;
lodging 101.70
725.31$
Selstrom, Joe08/01/2016 Selstrom; CWEA CA Grades IV and V
Wastewater Operator Cert & Math Review 750.00
08/08/2016 Selstrom, Binder; webinar training for Antero Maint.
database 200.00
950.00$
Schriebman, Judy02/13/2017 Schriebman; 2017 Annual Conference;
San Diego 3/19-21/17 450.00
02/16/2017 Shcriebman; Participant fee - Public Policy Forum
275.00
03/17/2017 Schriebman; Wateruse Int'l Conference registration
650.00
03/21/2017 Schriebman; WateReuse; San Diego 3/19-21/17; a/p
transfers 44.00
03/21/2017 Schriebman; WateReuse; San Diego 3/19-21/17; Airfare
202.40
03/21/2017 Schriebman; WateReuse; San Diego 3/19-21/17; lodging
507.12
03/21/2017 Schriebman; WateReuse; San Diego 3/19-21/17; per diem
meals 44.00
04/19/2017 Schreibman; CASA Day w/ Legislature; Sacramento
4/19/17 106.08
06/09/2017 Schriebman, Reimb for overpayment of mileage for CASA
reimb 4/19/17 (4.20)
2,274.40$
Williams, Mark08/12/2016 Williams; 2016 CASA; 08/10-12/16
Monterey, CA; meals 185.00
08/12/2016 Williams; 2016 CASA; 08/10-12/16 Monterey, CA;
parking 17.00
08/15/2016 Williams; CASA 2016 Monterey; 8/9-12/16; lodging
1,008.60
09/28/2016 Williams; WEFTEC New Orleans; 9/24-28/16; airfare
457.20
09/28/2016 Williams; WEFTEC New Orleans; 9/24-28/16; baggage
fees 50.00
09/28/2016 Williams; WEFTEC New Orleans; 9/24-28/16; per diem
meals 417.00
09/28/2016 Williams; WEFTEC New Orleans; 9/24-28/16; Sacramento
parking 70.00
09/28/2016 Williams; WEFTEC New Orleans; 9/24-28/16; taxis
72.00
10/03/2016 Williams; WEFTEC; New Orleans, LA; 9/23-29/16
1,369.08
11/07/2016 Williams; CASA; 1/17-20/17; Palm Springs; lodging
205.80
11/09/2016 Williams; GGB toll CSRMA meeting 6.50
11/10/2016 Williams; CSRMA meeting; San Francisco 11/09/16
28.00
11/14/2016 Williams; CASA; 1/17-20/17; Palm Springs; CASA Reg
fee 550.00
12/22/2016 Williams; parking in OAK for SMART/Silveira
deposition 12/20/16 20.00
01/20/2017 Williams; CASA conf; Palm Springs; 1/18-20/17; per
diem meals 175.00
01/21/2017 Williams; CASA Palm Springs, CA ; 1/16-21/17; rental
car 423.76
01/23/2017 Williams; CASA Palm Springs; 1/17-20/17; gas
22.00
01/23/2017 Williams; CASA Palm Springs; 1/17-20/17; lodging
411.60
01/23/2017 Williams; CASA Palm Springs; gas 20.00
01/23/2017 Williams; CASA Palm Springs; gas 16.00
02/24/2017 Williams; LCW training; lunch 2/22/17 11.31
02/27/2017 Williams; CSRMA Executive Board Mtg; San Diego
3/12-14/17 262.88
03/06/2017 Williams; 11th IWA Intl Conf on Water Relcamation and
Reuse; Long Beach; 7/22-27/17 650.00
03/13/2017 Williams; CSRMA EB meeting; Carlsbad, CA; lunch
3/12/17 29.73
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Las Gallinas Valley Sanitary District Annual Reimbursement
Report
July 1, 2016 through June 30, 2017Date Memo Amount
03/14/2017 Williams; San Diego; CSRMA Executive Board Meeting;
3/12-14/17 184.25
03/16/2017 Williams; CSRMA EB mtg; Carlsbad, CA; gas for rental
car 4.50
03/30/2017 Williams; Monterey, Carmel plant tours; per diem
breakfast, lunch 37.00
03/31/2017 Williams, Reimbursement for travel expenses for
Executive Board meeting in San Diego, March ... (511.36)
04/03/2017 Williams; LCW training lunch 18.00
04/21/2017 Williams; Conference; Chicago 9/30-10/4/17; reg fee
575.00
04/25/2017 Williams; conference; Chicago 9/30-10/4/17; reg fee
229.00
04/26/2017 Williams; WEFTEC 9/30-10/4/17; Chicago; travel
insurance 21.00
04/27/2017 Williams; WEFTEC 9/30-10/4/17; Chicago; airfare
288.40
05/26/2017 Williams; lunch during LCW training day 12.77
06/21/2017 Williams; SF Bay RWQCB meeting ; bridge toll 5.00
7,342.02$
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Resolution No. 2017-2107
RESOLUTION No 2017-2107
A RESOLUTION ACCEPTING THE SEWER MAIN REHABILITATION 2016
FOR
LAS GALLINAS VALLEY SANITARY DISTRICT WHEREAS, Pacific
Trenchless, Inc., of Oakland, California, executed a contract on
August 15, 2016 in the amount of $2,210,988.33 to complete Sewer
Main Rehabilitation 2016 project, Job No. 16200-01, scope defined
in Contract Documents and Specifications dated June 2016 prepared
by District staff, for District ownership and maintenance;
WHEREAS, the District has authorized change orders in the total
amount of $188,101.42, for a total final project cost of
$2,399,089.75; and WHEREAS, Michael P. Cortez, District Engineer
for the Las Gallinas Valley Sanitary District by a Notice of
Completion dated October 26, 2017, a copy of which is attached
hereto as Exhibit A, has acknowledged that the aforementioned
improvements have been installed, tested by the District, and found
to be acceptable to the District, for District ownership and
maintenance. NOW, THEREFORE, the Board of Directors of the Las
Gallinas Valley Sanitary District herein approves the Notice of
Acceptance of Completion for recordation with the Marin County
Recorder.
* * * * * * * * * * * *
I hereby certify that the forgoing is a full, true, and correct
copy of a resolution duly and regularly passed and adopted by the
Sanitary Board of the Las Gallinas Valley Sanitary District, Marin
County, California, at a meeting thereof held on the 26h day of
October 2017, by the following vote of the members thereof: AYES,
and in favor thereof, Members: NOES, Members: ABSTAIN, Members:
ABSENT, Members:
________________________________ Teresa Lerch, District
Secretary Las Gallinas Valley Sanitary District APPROVED: (seal)
_____________________________________ Russell Greenfield, President
Board of Directors
Consent Calendar 2E October 26, 2017
2E.1
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Resolution No. 2017-2107
Exhibit A
Notice of Acceptance of Completion SEWER MAIN REHABILITATION
2016
Consent Calendar 2E October 26, 2017
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(CONTINUED NEXT PAGE) R:\PROJECTS\16000 Projects\16200-01 Sewer
Main Rehabilitation 2016\4 - Project Closure\16200-01 Notice of
Acceptance of Completion - Sewer Main Rehabilitation 2016.doc
Recorded at the Request of: Las Gallinas Valley Sanitary
District When Recorded Mail to: Las Gallinas Valley Sanitary
District 300 Smith Ranch Road San Rafael, CA 94903 Space above this
Line for Recorder's Use
NOTICE OF ACCEPTANCE OF COMPLETION
LAS GALLINAS VALLEY SANITARY DISTRICT MARIN COUNTY,
CALIFORNIA
SEWER MAIN REHABILITATION 2016
NOTICE IS HEREBY GIVEN, Pursuant to Section 3093 of the Civil
Code of the State of California, that Michael P. Cortez, District
Engineer for the Las Gallinas Valley Sanitary District, Marin
County, California, on the 26th day of October 2017, did file with
the Secretary of said District a Statement of Completion of the
following described work, the SEWER MAIN REHABILITATION 2016
project, Job No. 16200-01, the contract for doing which was awarded
to Pacific Trenchless, Inc., of Oakland, California, and entered
into on August 15, 2016. A copy of said Statement of Completion is
attached hereto and incorporated by reference herein as Attachment
1. That said work and improvements are public improvements owned
and held by said District for the benefit of the public, and were
actually completed on 13th day of September, 2017. Acceptance of
completion of said work was ordered by the District Board on
October 26, 2017 and the name of the surety on the contractors
Faithful Performance Bond and Payment Bond for said project is
Fidelity and Deposit Company of Maryland. That said work and
improvements consisted of the performing of all work and furnishing
of all labor, materials, equipment and all utility and
transportation services required for the installation of the SEWER
MAIN REHABILITATION 2016 project, all as more particularly
described in the plans and specifications approved by the Board of
Directors of said District on June 9, 2016. The site of the
construction and improvements was in and around 300 Smith Ranch
Road, San Rafael, CA 94903. OWNER: Las Gallinas Valley Sanitary
District
300 Smith Ranch Road San Rafael, CA 94903
VERIFICATION I, the undersigned, declare that I am the General
Manager and duly authorized representative for the Las Gallinas
Valley Sanitary District, Marin County, California, and that I have
read the foregoing notice, know its contents, and that the facts
therein stated are true to the best of my knowledge and belief.
Consent Calendar 2E October 26, 2017
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R:\PROJECTS\16000 Projects\16200-01 Sewer Main Rehabilitation
2016\4 - Project Closure\16200-01 Notice of Acceptance of
Completion - Sewer Main Rehabilitation 2016.doc
I certify (or declare) under penalty of perjury that the
forgoing is true and correct. Executed at San Rafael, California,
this __________________________ day of October 2017. LAS GALLINAS
VALLEY SANITARY DISTRICT ________________________________ Mark R.
Williams, General Manager STATE OF CALIFORNIA) ) ss. COUNTY OF
MARIN ) On ___________________, 2017, before me, Teresa Lerch,
Notary Public, personally appeared Mark R. Williams, who proved to
me on the basis of satisfactory evidence to the be the person whose
name is subscribed to the within instrument and acknowledged to me
that he executed the same in his authorized capacity, and that by
his signature on the instrument the person, or the entity upon
behalf of which the person acted, executed the instrument. I
certify under PENALTY OF PERJURY under the laws of the State of
California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal. Signature:
___________________________ Notary Public (Seal)
Consent Calendar 2E October 26, 2017
2E.4
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DISTRICT BOARD Rabi Elias
Megan Clark
Russ Greenfield
Craig K. Murray
Judy Schriebman
DISTRICT ADMINISTRATION Mark R. Williams, General Manager
Michael Cortez, District Engineer Mel Liebmann, Plant Manager Greg
Pease, Collection System/Safety Manager Susan McGuire,
Administrative Services Manager
300 Smith Ranch Road San Rafael, CA 94903 415.472-1734 Fax
415.499-7715 WWW.LGVSD.ORG
ATTACHMENT 1
STATEMENT OF COMPLETION
SEWER MAIN REHABILITATION 2016 (JOB NO. 16200-01)
I, Michael P. Cortez, District Engineer, for the Las Gallinas
Valley Sanitary District, Marin County, California, do hereby
certify that work and improvements described in the contract, which
was entered into by and between Las Gallinas Valley Sanitary
District and Pacific Trenchless, Inc., of Oakland, California,
dated August 15, 2016, was completed to my satisfaction on
September 13, 2017.
That said work and improvements are more particularly described
in the Contract Documents dated June 2016, prepared by District
staff, approved by the Sanitary Board of said District, and
advertised for public bidding on June 9, 2016.
I understand that neither the determination of completeness of
the work, nor acceptance of the work by the District, shall operate
to bar claims against the Contractor under the terms of the
guarantee provisions of the Contract Documents. Dated: October 26,
2017 By: ________________________________ Michael P. Cortez, PE
District Engineer R:\PROJECTS\16000 Projects\16200-01 Sewer Main
Rehabilitation 2016\4 - Project Closure\16200-01 Statement of
Acceptance of Completion - Sewer Main Rehabilitation 2016.docx
Consent Calendar 2E October 26, 2017
2E.5
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X:\BOARD\Agenda\Agenda 2017\Agenda Packets 2017\10262017\Agenda
Item -Item 3.docx
10/26/2017
BOARD AGENDA ITEM
Agenda Item 3 Separate Item to be distributed at Board Meeting
Separate Item to be distributed prior to Board Meeting Verbal
Report Presentation
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Page 1 of 4
October 6, 2017
To the Board of DirectorsLas Gallinas Valley Sanitary
DistrictSan Rafael, California
We have audited the financial statements of Las Gallinas Valley
Sanitary District as of and for the year ended June 30, 2017, and
have issued our report thereon dated October 6, 2017. Professional
standards require that we advise you of the following matters
relating to our audit.
Our Responsibility in Relation to the Financial Statement
Audit
As communicated in our engagement letter dated May 21, 2017, our
responsibility, as described by professional standards, is to form
and express an opinion(s) about whether the financial statements
that have been prepared by management with your oversight are
presented fairly, in all material respects, in accordance with
accounting principles generally accepted in the United States of
America. Our audit of the financial statements does not relieve you
or management of your respective responsibilities.
Our responsibility, as prescribed by professional standards, is
to plan and perform our audit to obtain reasonable, rather than
absolute, assurance about whether the financial statements are free
of material misstatement. An audit of financial statements includes
consideration of internal control over financial reporting as a
basis for designing audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on
the effectiveness of the entitys internal control over financial
reporting. Accordingly, as part of our audit, we considered the
internal control of Las Gallinas Valley Sanitary District solely
for the purpose of determining our audit procedures and not to
provide any assurance concerning such internal control.
We are also responsible for communicating significant matters
related to the audit that are, in our professional judgment,
relevant to your responsibilities in overseeing the financial
reporting process. However, we are not required to design
procedures for the purpose of identifying other matters to
communicate to you.
Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and
timing we previously communicated to you.
Compliance with All Ethics Requirements Regarding
Independence
The engagement team, others in our firm, as appropriate, our
firm, and our network firms have complied with all relevant ethical
requirements regarding independence.
Agenda Item 4 October 27, 2017
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Page 2 of 4
Qualitative Aspects of the Entitys Significant Accounting
Practices
Significant Accounting Policies
Management has the responsibility to select and use appropriate
accounting policies. A summary of the significant accounting
policies adopted by Las Gallinas Valley Sanitary District is
included in Note 2to the financial statements. There have been no
initial selection of accounting policies and no changes in
significant accounting policies or their application during 2017.
No matters have come to our attention that would require us, under
professional standards, to inform you about (1) the methods used to
account for significant unusual transactions and (2) the effect of
significant accounting policies in controversial or emerging areas
for which there is a lack of authoritative guidance or
consensus.
Significant Accounting Estimates
Accounting estimates are an integral part of the financial
statements prepared by management and are based on managements
current judgments. Those judgments are normally based on knowledge
and experience about past and current events and assumptions about
future events. Certain accounting estimates are particularly
sensitive because of their significance to the financial statements
and because of the possibility that future events affecting them
may differ markedly from managements current judgments.
The most sensitive accounting estimates affecting the financial
statements are:
Managements estimate of the net pension liability is based on
actuarial assumptions and GASB Statement No. 68, Accounting and
Financial Reporting for Pensions An Amendment of GASB Statement 27.
We evaluated the key factors and assumptions used to develop the
estimate of the net pension liability and determined that it is
reasonable in relation to the basic financial statements taken as a
whole.
Managements estimate of the net Other Post-Employment Benefits
(OPEB) obligation is based on actuarial assumptions and GASB
Statement No. 45, Accounting and Financial Reporting by Employers
for Postemployment Benefits Other Than Pensions. We evaluated the
key factors and assumptions used to develop the net OPEB obligation
and determined that it is reasonable in relation to the basic
financial statements taken as a whole.
Managements estimate of the depreciation expense is based on the
District capitalization policy, judgment about which items
represent routine maintenance and repairs, as well as the estimated
useful lives of underlying assets. We evaluated the key factors and
assumptions used to develop the estimate of the depreciation
expense and determined that it is reasonable in relation to the
basic financial statements taken as a whole.
Agenda Item 4 October 27, 2017
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Financial Statement Disclosures
Certain financial statement disclosures involve significant
judgment and are particularly sensitive because of their
significance to financial statement users. The most sensitive
disclosures affecting Las Gallinas Valley Sanitary Districts
financial statements relate to:
The Defined Benefit Pension Plan disclosure in Note 11 to the
financial statements, including disclosures regarding deferred
inflows, deferred outflows, net pension liability, and pension
expense.
Note 12 to the financial statements regarding Other
Post-Employment Benefits (OPEB), which describes the Districts
postretirement benefit policies.
Commitments for ongoing projects found in Note 10 to the
financial statements describing expected future expenses.
The 2017 Revenue Bond disclosure found in Note 8E to the
financial statements. This includes important information regarding
bond provisions.
Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with
management relating to the performance of the audit.
Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards
require us to accumulate all known and likely misstatements
identified during the audit, other than those that we believe are
trivial, and communicate them to the appropriate level of
management. Further, professional standards require us to also
communicate the effect of uncorrected misstatements related to
prior periods on the relevant classes of transactions, account
balances or disclosures, and the financial statements as a whole.
The attached proposed journal entry report (Attachment A)
summarizes uncorrected financial statement misstatements whose
effects in the current and prior periods, as determined by
management, are immaterial, both individually and in the aggregate,
to the financial statements taken as a whole.
In addition, professional standards require us to communicate to
you all material, corrected misstatements that were brought to the
attention of management as a result of our audit procedures. None
of the misstatements identified by us as a result of our audit
procedures and corrected by management (Attachment B) were
material, either individually or in the aggregate, to the financial
statements taken as a whole
Disagreements with Management
For purposes of this letter, professional standards define a
disagreement with management as a matter, whether or not resolved
to our satisfaction, concerning a financial accounting, reporting,
or auditing matter, which could be significant to Las Gallinas
Valley Sanitary Districts financial statements or the auditors
report. No such disagreements arose during the course of the
audit.
Agenda Item 4 October 27, 2017
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Page 4 of 4
Representations Requested from Management We have requested
certain written representations from management, which are included
in the attached letter dated October 6, 2017 (Attachment C).
Managements Consultations with Other Accountants In some cases,
management may decide to consult with other accountants about
auditing and accounting matters. Management informed us that, and
to our knowledge, there were no consultations with other
accountants regarding auditing and accounting matters. Other
Significant Matters, Findings, or Issues In the normal course of
our professional association with Las Gallinas Valley Sanitary
District, we generally discuss a variety of matters, including the
application of accounting principles and auditing standards,
operating and regulatory conditions affecting the entity, and
operational plans and strategies that may affect the risks of
material misstatement. None of the matters discussed resulted in a
condition to our retention as Las Gallinas Valley Sanitary
Districts auditors. Other Information in Documents Containing
Audited Financial Statements Pursuant to professional standards,
our responsibility as auditors for other information in documents
containing Las Gallinas Valley Sanitary Districts audited financial
statements does not extend beyond the financial information
identified in the audit report, and we are not required to perform
any procedures to corroborate such other information. However, in
accordance with such standards, we have applied certain limited
procedures, including inquiring of management about the methods of
preparing the information and comparing the information for
consistency with managements responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our
audit of the basic financial statements. Additionally, we read the
information and considered whether such information, or the manner
of its presentation, was materially inconsistent with its
presentation in the financial statements. Our responsibility also
includes communicating to you any information which we believe is a
material misstatement of fact. Nothing came to our attention that
caused us to believe that such information, or its manner of
presentation, is materially inconsistent with the information, or
manner of its presentation, appearing in the financial statements.
This report is intended solely for the information and use of the
Board of Directors and management of Las Gallinas Valley Sanitary
District and is not intended to be and should not be used by anyone
other than these specified parties. CROPPER ACCOUNTANCY CORPORATION
Walnut Creek, California
Agenda Item 4 October 27, 2017
4.4
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10/13/20171:40 PM
Client: SD - Las Gallinas Valley Sanitary DistrictEngagement: SD
- Las Gallinas Valley Sanitary DistrictPeriod Ending:
6/30/2017Trial Balance: TB 00 - Trial BalanceWorkpaper: TB 03 -
Proposed Journal Entries Report
Account Description W/P Ref Debit Credit
G 01
2400.2363 General and Administrative:2363 -+ Permits and Fees
1,084.085055 Prepaid Expenses 1,084.08
Total 1,084.08 1,084.08
TB 03.1
2400.CAC FMV adjustment 62,553.755299 Investment - LAIF - #34181
62,553.75
Total 62,553.75 62,553.75
E 01 & O 01
5147 Accounts Receivable - Other 7,386.756182 Deferred
Connection Fees 7,386.75
Total 7,386.75 7,386.75
Total Proposed Journal Entries 71,024.58 71,024.58
Total All Journal Entries 71,024.58 71,024.58
To reverse gross up of balance sheet
Proposed Journal Entries
Proposed Journal Entries JE # 3
To true-up prepaid permit fee to BAAQMD
Proposed Journal Entries JE # 4
FMV adjustment on LAIF
Proposed Journal Entries JE # 5
1 of 1
Agenda Item 4 October 27, 2017
4.5
katyText BoxAttachment A
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10/13/20171:40 PM
Client: SD - Las Gallinas Valley Sanitary DistrictEngagement: SD
- Las Gallinas Valley Sanitary DistrictTrial Balance: TB 00 - Trial
BalanceWorkpaper: TB 02 - Adjusting Journal Entries Report
Account Description W/P Ref Debit Credit
Adjusting Journal Entries JE # 1 E 01
5141 User Charge Accts Recvb 3,566.295147 Accounts Receivable -
Other 3,566.29
Total 3,566.29 3,566.29
Adjusting Journal Entries JE # 2 N 01 pg7
5160 Deferred Outflow of Resources - Pension 44,331.006665
Deferred Inflows of Resources 44,331.00
Total 44,331.00 44,331.00
Reclass of accounts receivable
To reclass deferred inflows and outflows to agree to actuarial
report
1 of 1
Agenda Item 4 October 27, 2017
4.6
katyText BoxAttachment B
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Page 1 of 6
October 6, 2017
Cropper Accountancy Corporation2700 Ygnacio Valley Road,
#270Walnut Creek, CA 94598
Dear John:
This representation letter is provided in connection with your
audit of the financial statements of Las Gallinas Valley Sanitary
District as of June 30, 2017 and for the year then ended, and the
related notes to the financial statements, for the purpose of
expressing opinions on whether the basic financial statements
present fairly, in all material respects, the financial position,
results of operations, and cash flows, where applicable, of the
various opinion units of Las Gallinas Valley Sanitary District in
accordance with accounting principles generally accepted for
governments in the United States of America (U.S. GAAP).
Certain representations in this letter are described as being
limited to matters that are material. Items are considered
material, regardless of size, if they involve an omission or
misstatement of accounting information that, in the light of
surrounding circumstances, makes it probable that the judgment of a
reasonable person relying on the information would be changed or
influenced by the omission or misstatement.
We confirm that, to the best of our knowledge and belief, having
made such inquiries as we considered necessary for the purpose of
appropriately informing ourselves as of October 6, 2017:
Financial Statements
We have fulfilled our responsibilities, as set out in the terms
of the audit engagement dated May 21, 2017, for the preparation and
fair presentation of the financial statements of the various
opinion units referred to above in accordance with U.S. GAAP.
We acknowledge our responsibility for the design,
implementation, and maintenance of internal control relevant to the
preparation and fair presentation of financial statements that are
free from material misstatement, whether due to fraud or error.
We acknowledge our responsibility for the design,
implementation, and maintenance of internal control to prevent and
detect fraud.
We acknowledge our responsibility for compliance with the laws,
regulations, and provisions of contracts and grant agreements.
We have reviewed, approved, and taken responsibility for the
financial statements and related notes.
We have a process to track the status of audit findings and
recommendations.
Agenda Item 4 October 27, 2017
4.7
katyText BoxAttachment C
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Page 2 of 6
We have identified and communicated to you all previous audits,
attestation engagements, and other studies related to the audit
objectives and whether related recommendations have been
implemented.
Significant assumptions used by us in making accounting
estimates, including those measured at fair value, are
reasonable.
Related party relationships and transactions have been
appropriately accounted for and disclosed in accordance with the
requirements of U.S. GAAP.
All events subsequent to the date of the financial statements
and for which U.S. GAAP requires adjustment or disclosure have been
adjusted or disclosed.
The effects of uncorrected misstatements summarized in the
attached schedule8 and aggregated by you during the current
engagement are immaterial, both individually and in the aggregate,
to the applicable opinion units and to the financial statements as
a whole.
The effects of all known actual or possible litigation and
claims have been accounted for and disclosed in accordance with
U.S. GAAP.
All component units, as well as joint ventures with an equity
interest, are included and other joint ventures and related
organizations are properly disclosed.
All funds and activities are properly classified.
All funds that meet the quantitative criteria in GASB Statement
No. 34, Basic Financial Statementsand Management's Discussion and
Analysisfor State and Local Governments,GASB Statement No. 37,
Basic Financial Statementsand Management's Discussion and
Analysisfor State and Local Governments: Omnibus as amended, and
GASB Statement No. 65, Items Previously Reported as Assets and
Liabilities, for presentation as major are identified and presented
as such and all other funds that are presented as major are
considered important to financial statement users.
All components of net position, nonspendable fund balance, and
restricted, committed, assigned, and unassigned fund balance are
properly classified and, if applicable, approved.
Our policy regarding whether to first apply restricted or
unrestricted resources when an expense is incurred for purposes for
which both restricted and unrestricted net position/fund balance
are available is appropriately disclosed and net position/fund
balance is properly recognized under the policy.
All revenues within the statement of activities have been
properly classified as program revenues, general revenues,
contributions to term or permanent endowments, or contributions to
permanent fund principal.
All expenses have been properly classified in or allocated to
functions and programs in the statement of activities, and
allocations, if any, have been made on a reasonable basis.
All interfund and intra-entity transactions and balances have
been properly classified and reported.
Special items and extraordinary items have been properly
classified and reported.
Deposit and investment risks have been properly and fully
disclosed.
Agenda Item 4 October 27, 2017
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Capital assets, including infrastructure assets, are properly
capitalized, reported, and if applicable, depreciated.
All required supplementary information is measured and presented
within the prescribed guidelines.
With regard to investments and other instruments reported at
fair value:
The underlying assumptions are reasonable and they appropriately
reflect managements intent and ability to carry out its stated
courses of action.
The measurement methods and related assumptions used in
determining fair value are appropriate in the circumstances and
have been consistently applied.
The disclosures related to fair values are complete, adequate,
and in accordance with U.S. GAAP.
There are no subsequent events that require adjustments to the
fair value measurements and disclosures included in the financial
statements.
Information Provided
We have provided you with:
Access to all information, of which we are aware that is
relevant to the preparation and fair presentation of the financial
statements of the various opinion units referred to above, such as
records, documentation, meeting minutes, and other matters;
Additional information that you have requested from us for the
purpose of the audit; and
Unrestricted access to persons within the entity from whom you
determined it necessary to obtain audit evidence.
All transactions have been recorded in the accounting records
and are reflected in the financial statements.
We have disclosed to you the results of our assessment of the
risk that the financial statements may be materially misstated as a
result of fraud.
We have no knowledge of any fraud or suspected fraud that
affects the entity and involves:
Management;
Employees who have significant roles in internal control; or
Others where the fraud could have a material effect on the
financial statements.
We have no knowledge of any allegations of fraud, or suspected
fraud, affecting the entitys financial statements communicated by
employees, former employees, vendors, regulators, or others.
We are not aware of any pending or threatened litigation,
claims, and assessments whose effects should be considered when
preparing the financial statements and we have not consulted legal
counsel concerning litigation, claims, or assessments.
We have disclosed to you the identity of the entitys related
parties and all the related party relationships and transactions of
which we are aware.
Agenda Item 4 October 27, 2017
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There have been no communications from regulatory agencies
concerning noncompliance with or deficiencies in accounting,
internal control, or financial reporting practices.
Las Gallinas Valley Sanitary District has no plans or intentions
that may materially affect the carrying value or classification of
assets and liabilities.
We have disclosed to you all guarantees, whether written or
oral, under which Las Gallinas Valley Sanitary District is
contingently liable.
We have disclosed to you all nonexchange financial guarantees,
under which we are obligated and have declared liabilities and
disclosed properly in accordance with GASB Statement No. 70,
Accounting and Financial Reporting for Nonexchange Financial
Guarantees, for those guarantees where it is more likely than not
that the entity will make a payment on any guarantee.
For nonexchange financial guarantees where we have declared
liabilities, the amount of the liability recognized is the
discounted present value of the best estimate of the future
outflows expected to be incurred as a result of the guarantee.
Where there was no best estimate but a range of estimated future
outflows has been established, we have recognized the minimum
amount within the range.
We have disclosed to you all significant estimates and material
concentrations known to management that are required to be
disclosed in accordance with GASB Statement No. 62 (GASB-62),
Codification of Accounting and Financial Reporting Guidance
Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements.
Significant estimates are estimates at the balance sheet date that
could change materially within the next year. Concentrations refer
to volumes of business, revenues, available sources of supply, or
markets or geographic areas for which events could occur that would
significantly disrupt normal finances within the next year.
We have identified and disclosed to you the laws, regulations,
and provisions of contracts and grant agreements that could have a
direct and material effect on financial statement amounts,
including legal and contractual provisions for reporting specific
activities in separate funds.
There are no:
Violations or possible violations of laws or regulations, or
provisions of contracts or grant agreements whose effects should be
considered for disclosure in the financial statements or as a basis
for recording a loss contingency, including applicable budget laws
and regulations.
Unasserted claims or assessments that our lawyer has advised are
probable of assertion and must be disclosed in accordance with
GASB-62.
Other liabilities or gain or loss contingencies that are
required to be accrued or disclosed by GASB-62
Continuing disclosure consent decree agreements or filings with
the Securities and Exchange Commission and we have filed updates on
a timely basis in accordance with the agreements (Rule 240,
15c2-12).
Las Gallinas Valley Sanitary District has satisfactory title to
all owned assets, and there are no liens or encumbrances on such
assets nor has any asset or future revenue been pledged as
collateral, except as disclosed to you.
We have complied with all aspects of grant agreements and other
contractual agreements that would have a material effect on the
financial statements in the event of noncompliance.
Agenda Item 4 October 27, 2017
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We believe that the actuarial assumptions and methods used to
measure pension and other postemployment benefit liabilities and
costs for financial accounting purposes are appropriate in the
circumstances.
Supplementary Information in Relation to the Financial
Statements as a Whole
With respect to the Budgetary Comparison Schedule and related
notes (supplementary information) accompanying the financial
statements:
a. We acknowledge our responsibility for the presentation of the
supplementary information in accordance with accounting principles
generally accepted in the United States of America.
b. We believe the supplementary information, including its form
and content, is fairly presented in accordance with accounting
principles generally accepted in the United States of America..
c. The methods of measurement or presentation have not [have]
changed from those used in the prior period.
d. We believe the significant assumptions or interpretations
underlying the measurement or presentation of the supplementary
information, and the basis for our assumptions and interpretations,
are reasonable and appropriate in the circumstances.
e. When the supplementary information is not presented with the
audited financial statements, management will make the audited
financial statements readily available to the intended users of the
supplementary information no later than the date of issuance by the
entity of the supplementary information and the auditors report
thereon.
f. We acknowledge our responsibility to include the auditors
report on the supplementary information in any document containing
the supplementary information and that indicates the auditor
reported on such supplementary information.
g. We acknowledge our responsibility to present the
supplementary information with the audited financial statements or,
if the supplementary information will not be presented with the
audited financial statements, to make the audited financial
statements readily available to the intended users of the
supplementary information no later than the date of issuance by the
entity of the supplementary information and the auditors report
thereon.
Required Supplementary Information
With respect to the Schedule of Districts Proportionate Share of
the Net Pension Liability, Schedule of Contributions, and Other
Post-Employments Benefits Schedule of Funding Progress CERBT
(required supplementary information) accompanying the financial
statements:
a. We acknowledge our responsibility for the presentation of the
required supplementary information in accordance with GASB 68.
b. We believe the required supplementary information] including
its form and content, is measured and fairly presented in
accordance with GASB 68.
c. The methods of measurement or presentation have not changed
from those used in the prior period.
Agenda Item 4 October 27, 2017
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d. We believe the significant assumptions or interpretations
underlying the measurement or presentation of the required
supplementary information, and the basis for our assumptions and
interpretations, are reasonable and appropriate in the
circumstances.
Mark Williams, General Manager
Susan McGuire, Administrative Services Manager
Agenda Item 4 October 27, 2017
4.12
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San Rafael, California
Comprehensive Annual Financial Report Fiscal Years Ended June
30, 2017 and 2016
Agenda Item 4 October 27, 2017
4.13
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Las Gallinas Valley Sanitary District
Primary clarifier sludge pump facilities
Agenda Item 4 October 27, 2017
4.14
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San Rafael, California
Comprehensive Annual Financial Report Fiscal Years Ended June
30, 2017 and 2016
Mark R. Williams, General Manager
Prepared by:
Susan M. McGuire, CPA Administrative Services Manager
Agenda Item 4 October 27, 2017
4.15
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Las Gallinas Valley Sanitary District
Descanso pump station wet well upgrade project
Secondary clarifier
Agenda Item 4 October 27, 2017
4.16
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Las Gallinas Valley Sanitary District
Table of Contents
Page Introductory Section
Transmittal Letter
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