REGULAR BOARD MEETING

REGULAR BOARD MEETING

VIA TELECONFERENCE

May 26, 2021 - 5:30 PM

31111 Greenspot Road, Highland, CA 92346

In an effort to prevent the spread of COVID-19 and in accordance with Governor

Newsom's Executive Order N-25-20 and N-29-20, this meeting is being conducted via

teleconference. There will be no public location for attending this meeting in person.

Members of the public may listen and provide public comment telephonically. Anyone

wishing to join the meeting may do so using the following information:

DIAL: 1-209-425-5876 and enter CONFERENCE ID: 381 567 063#

You may also join by clicking HERE to join the meeting via Microsoft Teams.

AGENDA

"In order to comply with legal requirements for posting of agenda, only those items filed

with the District Clerk by 12:00 p.m. on Wednesday prior to the following Wednesday

meeting not requiring departmental investigation, will be considered by the Board of

Directors".

CALL TO ORDER

PLEDGE OF ALLEGIANCE

ROLL CALL OF BOARD MEMBERS

PUBLIC COMMENTS

Any person wishing to speak to the Board of Directors is asked to complete a Speaker

Card and submit it to the District Clerk prior to the start of the meeting. Each speaker is

limited to three (3) minutes, unless waived by the Chairman of the Board. Under the State

of California Brown Act, the Board of Directors is prohibited from discussing or taking

action on any item not listed on the posted agenda. The matter will automatically be

referred to staff for an appropriate response or action and may appear on the agenda at a

future meeting.

AGENDA - This agenda contains a brief general description of each item to be

considered. Except as otherwise provided by law, no action shall be taken on any item not

appearing on the following agenda unless the Board of Directors makes a determination

that an emergency exists or that a need to take immediate action on the item came to the

attention of the District subsequent to the posting of the agenda.

1.

Approval of Agenda

2.

APPROVAL OF CONSENT CALENDAR

All matters listed under the Consent Calendar are considered by the Board of

Directors to be routine and will be enacted in one motion. There will be no

discussion of these items prior to the time the board considers the motion unless

members of the board, the administrative staff, or the public request specific items to

be discussed and/or removed from the Consent Calendar.

a.

April 14, 2021 Regular Board Meeting Minutes

b.

April 21, 2021 Special Board Meeting Minutes

c.

April 2021 Disbursements: Accounts payable disbursements for the period

include check numbers 257562 through 257702, bank drafts, and ACH

Payments in the amount of $9,275,770.75 and $554,518.02 for payroll.

d.

Financial Statements for April 2021

DISCUSSION AND POSSIBLE ACTION ITEMS

3.

Consider Adoption of Resolution 2021.09 - Support placing the nomination of

James Morales, Jr. as a member of the Association of California Water Agencies

(ACWA) Region 9 Board

REPORTS

4.

Board of Directors' Reports

5.

General Manager/CEO Report

6.

Legal Counsel Report

7.

Board of Directors' Comments

ADJOURN

PLEASE NOTE:

Materials related to an item on this agenda submitted to the Board after distribution of the agenda packet

are available for public inspection in the District's office located at 31111 Greenspot Rd., Highland, during

normal business hours. Also, such documents are available on the District's website at www.eastvalley.org

subject to staff's ability to post the documents before the meeting.

Pursuant to Government Code Section 54954.2(a), any request for a disability-related modification or

accommodation, including auxiliary aids or services, that is sought in order to participate in the

above-agendized public meeting should be directed to the District Clerk at (909) 885-4900 at least 72 hours prior

to said meeting.

1

Draft pending approval

EAST VALLEY WATER DISTRICT April 14, 2021

REGULAR BOARD MEETING

VIA TELECONFERENCE

MINUTES

The Chairman of the Board called the meeting to order at 4:31 p.m.

PRESENT:

Directors: Coats, Goodrich, Morales, Smith

ABSENT:

Director Carrillo

STAFF:

John Mura, General Manager/CEO; Brian Tompkins, Chief

Financial Officer; Jeff Noelte, Director of Engineering and

Operations; Patrick Milroy, Operations Manager; Justine

Hendricksen, District Clerk; Shayla Antrim, Senior Administrative

Assistant

LEGAL COUNSEL:

Jean Cihigoyenetche

GUEST(s):

Members of the public

PUBLIC COMMENTS

Chairman Smith declared the public participation section of the meeting open at 4:32

p.m.

There being no written or verbal comments, the public participation section was closed.

APPROVAL OF AGENDA

M/S/C (Morales-Goodrich) by unanimous roll call vote that the April 14, 2021

agenda be approved as submitted.

CLOSED SESSION

The Board entered into Closed Session at 4:33 p.m. as provided in the Ralph M. Brown

Act Government Code Sections 54956.9(a) and 54956.8 to discuss the item(s) listed on

the agenda.

THE BOARD RECONVENED THE MEETING AT 5:30 P.M.

Director Goodrich led the flag salute.

ROLL CALL

2

ABSENT: Director Carrillo

ANNOUNCEMENT OF CLOSED SESSION ACTIONS

With respect to Item #2: Legal Counsel stated that no reportable action was taken.

With respect to Item #3: Legal Counsel stated that the Board discussed the two parcels

(APN: 0279-212-08-0000 and 0279-212-09-0000) and that the Board unanimously voted

to terminate further negotiations.

With respect to Item #4: Legal Counsel stated that no reportable action was taken.

With respect to Item #5: Legal Counsel stated that no reportable action was taken.

PUBLIC COMMENTS

Chairman Smith declared the public participation section of the meeting open at 5:32

p.m.

There being no written or verbal comments, the public participation section was closed.

APPROVE THE FEBRUARY 24, 2021 REGULAR BOARD MEETING MINUTES

M/S/C (Morales-Goodrich) by unanimous roll call vote that the Board approve the

February 24, 2021 regular board meeting minutes as submitted.

APPROVE THE MARCH 4, 2021 SPECIAL BOARD MEETING MINUTES

The District Clerk noted a typographical error and stated that it will be corrected in the

approved minutes.

M/S/C (Morales-Goodrich) by unanimous roll call vote that the Board approve the

March 4, 2021 special board meeting minutes as amended.

DIRECTORS’ FEES AND EXPENSES FOR MARCH 2021

M/S/C (Morales-Goodrich) by unanimous roll call vote that the Board approve the

Directors’ fees and expenses for March 2021 as submitted.

APPROVE THE FINANCIAL STATEMENTS FOR FEBRUARY 2021

M/S/C (Morales-Goodrich) by unanimous roll call vote that the Board approve

the financial statements for February 2021 as submitted.

3

REVIEW FRAUD PREVENTION AND DETECTION POLICY

The Chief Financial Officer reviewed the Fraud Prevention and Detection Policy and

provided a brief summary of each item; he reviewed the purpose of the policy and stated

that no changes were made.

Information only.

APPROVAL OF LILLIAN SEWER MAIN REPLACEMENT CONTRACT

The Operations Manager provided background information on two segments of sewer

main in need of repair on Lillian Lane and 11

th

_{Street. He stated that upon further}

inspection, crews identified additional footage of pipe in need of replacement and that

staff recommends making Lillian Lane and 11

th

_{Street two separate projects, with the}

current fiscal year addressing Lillian Lane.

M/S/C (Coats-Goodrich) by unanimous roll call that the Board approve a contract

with TK Construction for a not-to-exceed amount of $231,820 for the Lillian Sewer Main

Replacement project as submitted.

BOARD OF DIRECTORS’ REPORTS

Director Morales reported on the following: April 8 he sat on the Inland Empire Economic

Partnership Speaker Series where Ms. Dee Dee Myers provided an update on the State

economy; April 9 he participated in the East Valley Association of Realtors meeting

where he provided an update on the Sterling Natural Resource Center; April 10 he

participated in the Association of California Water Agencies Region 9 meeting where

they discussed proposed changes to the bylaws; and April 13 he participated in the San

Bernardino Board of Water Commissioners meeting where they discussed the new mall

development.

Director Coats reported on the following: April 6 he participated in the North Fork Water

Company Annual meetings; April 8 he participated in the San Bernardino Valley Municipal

Water District Advisory Commission on Water Policy meeting; April 12 he discussed the

agenda and District business with the General Manager/CEO; April 12 he participated in

the Association San Bernardino County Special Districts Association meeting where they

discussed future meetings; and April 13 he met with Director of Engineering and

Operations to view construction progress of the Sterling Natural Resource Center.

Vice Chairman Goodrich reported on the following: April 6 he participated in the North

Fork Water Company Annual meetings; April 8 he participated in the Legislative and

Public Outreach Committee meeting where he received updates on several assembly

bills; and April 9 he met with the General Manager/CEO to review the agenda and discuss

District business.

Chairman Smith reported on the following: April 6 he participated in the North Fork

Water Company Annual meetings; April 8 he participated in the Legislative and Public

Outreach Committee meeting; April 9 he met with the General Manager/CEO to review

4

the agenda; and April 14 he participated in the San Bernardino Valley Water

Conservation District Board meeting with nothing to report.

Information only.

GENERAL MANAGER/CEO REPORT

The General Manager/CEO stated that the Customer Service Department is now open to

the public. He added that customers can make payments and conduct property related

business Monday through Friday; and to protect customers and staff, all social distancing

protocols will remain in place.

The General Manager/CEO stated that he will be participating in a Recycled Water

Ad-hoc meeting on April 22 along with Chairman Smith and Vice Chairman Goodrich.

The General Manager/CEO announced that the District has officially joined YouTube and

can be found by searching for username EastValleyWater. The District will use this

popular social media channel to showcase Sterling Natural Resource Center milestone

videos, conservation tips, District highlights and more.

The General Manager/CEO announced upcoming meetings and events:

•

April 21 at 5:30 p.m. the District will be holding a Special Board meeting where

program managers will be presenting their FY 2021/22 Goals & Objectives.

•

_{April 22 the District will be celebrating Earth Day by providing ways to conserve}

water through social media posts.

•

_{May 12 at 5:30 p.m. the District will be holding a Virtual Public Hearing; a Prop}

218 notice with additional information was mailed to all customers at the end of

March.

The General Manager/CEO thanked the public for their continued support during these

trying times and for participating in the District’s teleconferencing meetings; and

stated that the District will continue to hold meetings via teleconference until further

notice.

Information only.

LEGAL COUNSEL REPORT

No report at this time.

BOARD OF DIRECTORS’ COMMENTS

Director Coats stated that he appreciates the great work staff has been doing over the

past 14 months.

5

Director Morales commended staff for making repairs in the field rain or shine, that

their dedication is much appreciated.

Chairman Smith thanked staff for putting this evening’s meeting together.

Information only.

ADJOURN

The meeting adjourned at 5:56 p.m.

___________________________

David E. Smith, Board President

__________________________

1

Draft pending approval

EAST VALLEY WATER DISTRICT April 21, 2021

SPECIAL BOARD MEETING

VIA TELECONFERENCE

MINUTES

The Chairman of the Board called the meeting to order at 5:30 p.m. Director Coats

led the flag salute.

PRESENT:

Directors: Carrillo, Coats, Goodrich, Morales, Smith

ABSENT:

None

STAFF:

John Mura, General Manager/CEO; Brian Tompkins, Chief

Financial Officer; Jeff Noelte, Director of Engineering and

Operations; Kelly Malloy, Director of Strategic Services; Kerrie

Bryan, Director of Administrative Services; Patrick Milroy,

Operations Manager; Justine Hendricksen, District Clerk; Shayla

Antrim, Senior Administrative Assistant

LEGAL COUNSEL:

None

GUEST(s):

Members of the public

PUBLIC COMMENTS

Chairman Smith declared the public participation section of the meeting open at 5:32

p.m.

There being no written or verbal comments, the public participation section was closed.

FY 2021-22 PROGRAM GOALS AND OBJECTIVES WORKSHOP

The General Manager/CEO stated that Program Managers will be presenting their

departments Goals and Objectives for FY 2021-22.

The Business Services Manager stated that departmental Goals and Objectives are

aligned with Agency Goals and Objectives and the 5-Year Work Plan; and they support

the General Manager/CEO’s Goals and Objectives that were approved in March 2021.

He reviewed the District-Wide Goals and Objectives for fiscal year 2020-21.

Program Managers reviewed their departments’ FY 2020-21 accomplishments and

presented their proposed FY 2021-22 program Goals and Objectives to the Board.

Chairman Smith reviewed the Board’s accomplishments and presented their proposed

FY 2021-22 Goals and Objectives.

2

The Chief Financial Officer responded to questions from the Board.

Information only.

GENERAL MANAGER/CEO REPORT

The General Manager/CEO announced that the Governor declared a drought in the State

of California; that at this time San Bernardino County is not included in the drought

declaration; and staff will monitor the situation.

LEGAL COUNSEL REPORT

Legal counsel not present.

BOARD OF DIRECTORS’ COMMENTS

Chairman Smith thanked staff for their presentations.

ADJOURN

The meeting adjourned at 6:37 p.m.

___________________________

David E. Smith, Board President

__________________________

BOARD AGENDA STAFF REPORT

Agenda Item #2.c.

Meeting Date: May

26, 2021

Consent Item

To:

Governing Board Members

From:

General Manager/CEO

Subject:

April 2021 Disbursements: Accounts payable disbursements for the period include check numbers

257562 through 257702, bank drafts, and ACH Payments in the amount of $9,275,770.75 and

$554,518.02 for payroll.

RECOMMENDATION:

Staff recommends that the Board of Directors (Board) review and approve the District’s expense

disbursements for the period April 1, 2021 through April 30, 2021 in the amount of $9,830,288.77.

BACKGROUND / ANALYSIS:

In the continued effort to be fiscally transparent, the payment register for supplies, materials, services, and

payroll for April 2021 is attached for review and approval. This process provides the Board and the public an

opportunity to review the expenses of the District. Accounts Payable is processed weekly, while payroll is

processed bi-weekly. Information to justify each expenditure is available through the Finance Department.

Accounts payable disbursements for the period include check numbers 257562 through 257702, bank drafts,

and ACH Payments in the amount of $9,275,770.75 and $554,518.02, for payroll. Significant expenses greater

than or equal to $50,000 are further explained below:

Recommended by:

John Mura

General Manager/CEO

Respectfully submitted:

Brian Tompkins

Chief Financial Officer

AGENCY GOALS AND OBJECTIVES:

Goal and Objectives II - Maintain a Commitment to Sustainability, Transparency, and Accountability

a) Practice Transparent and Accountable Fiscal Management

REVIEW BY OTHERS:

This agenda item has been reviewed by the Finance Department.

FISCAL IMPACT

Sufficient funds have been budgeted in the adopted FY 2020-21 Budget.

ATTACHMENTS:

Description

Type

PAYMENT REGISTER

APRIL 1, 2021 - APRIL 30, 2021

PAYMENT DATE

NUMBER

VENDOR NAME

AMOUNT

4/1/2021

257562

SOUTHERN CALIFORNIA EDISON

225,000.00

4/1/2021

257563

GRAZIELLA MORA

52.41

4/1/2021

257564

DEBORA FLETCHER

105.89

4/1/2021

257565

SPH TWO LLLP

104.11

4/1/2021

257566

CHRIS TENNEY

77.79

4/1/2021

257567

MELISSA L GUERRERO

238.93

4/1/2021

257568

ACS SUPPORT

26.00

4/1/2021

257569

AMERICAN FIDELITY ASSURANCE COMPANY (FSA)

1,164.98

4/1/2021

257570

AT&T

1,123.13

4/1/2021

257571

BURRTEC WASTE/ 5455 Industrial pkwy

395.63

4/1/2021

257572

COLONIAL LIFE, PREMIUM

547.00

4/1/2021

257573

DIRECTV

258.98

4/1/2021

257574

EVERSOFT, INC

228.82

4/1/2021

257575

EXPERIAN

281.56

4/1/2021

257576

FedEx

54.85

4/1/2021

257577

FIRST CHOICE SERVICES

92.78

4/1/2021

257578

FRANCHISE TAX BOARD

75.00

4/1/2021

257579

HATFIELD BUICK

202.93

4/1/2021

257580

K & L HARDWARE

7.74

4/1/2021

257581

KELLY ASSOCIATES MANAGEMENT GROUP LLC

7,500.00

4/1/2021

257582

LOGICALIS, INC

8,127.60

4/1/2021

257583

SOUTHERN CALIFORNIA EDISON COMPANY

10,328.16

4/1/2021

257584

SOUTHERN CALIFORNIA EMERGENCY MEDICINE/COLTON

450.00

4/1/2021

257585

UNIFIRST CORPORATION

1,651.92

4/1/2021

257588

UNIVERSAL SELF STORAGE HIGHLAND

3,245.00

4/1/2021

257589

WATER SYSTEMS CONSULTING, INC

11,846.63

4/1/2021

257590

CHRIS TENNEY

77.79

4/1/2021

257591

MELISSA L GUERRERO

238.93

4/7/2021

257592

AMERICAN FIDELITY ASSURANCE COMPANY

2,670.51

4/7/2021

257593

BALFOUR BEATTY INFRASTRUCTURE, INC

5,970,161.47

4/7/2021

257594

BURRTEC WASTE/ E. 111 MILL ST

460.17

4/7/2021

257595

CULLIGAN OF ONTARIO

139.10

4/7/2021

257596

DIB'S SAFE & LOCK SERVICE

7.99

4/7/2021

257597

EYE MED VISION CARE

1,444.64

4/7/2021

257598

FORESTERS FINANCIAL

1,840.00

4/7/2021

257599

INLAND WATER WORKS SUPPLY CO

7,962.38

4/7/2021

257600

K & L HARDWARE

50.46

4/7/2021

257601

NASSAU LIFE INSURANCE COMPANY

66.74

4/7/2021

257602

NATIONAL AUTO FLEET GROUP, CHEVROLET OF

WATSONVILLE

275,374.14

4/7/2021

257603

SAN BERNARDINO MUNICIPAL WATER DEPARTMENT

60.00

4/7/2021

257604

SO CAL GAS

1,144.94

4/7/2021

257605

UPS, UNITED PARCEL SERVICE, INC.

73.10

4/8/2021

257606

WEST COAST EQUIPMENT, LLC

3,231.42

NUMBER

VENDOR NAME

AMOUNT

4/14/2021

257607

MARCINIAK FAMILY TRUST

15.37

4/14/2021

257608

TERESA MARTIN

75.00

4/14/2021

257609

TERESA MARTIN

75.00

4/14/2021

257610

MICHAEL R LOPEZ

7.04

4/14/2021

257611

RM DALTON

8.95

4/14/2021

257612

THE COMPADRES AUTO SALES

1,704.28

4/14/2021

257613

SAFE HARBOR EXCHANGE INC

486.66

4/14/2021

257614

ACS SUPPORT

26.00

4/14/2021

257615

AMERICAN FIDELITY ASSURANCE COMPANY (FSA)

1,164.98

4/14/2021

257616

ANDY QUACH

60.00

4/14/2021

257617

AT&T

50.14

4/14/2021

257618

AUTO UPHOLSTERY INC.

154.12

4/14/2021

257619

BURRTEC WASTE/ 5455 Industrial pkwy

848.40

4/14/2021

257620

BURRTEC WASTE/ E. 111 MILL ST

1,254.77

4/14/2021

257621

CARLOS ROBLES

150.00

4/14/2021

257622

FIRST CHOICE SERVICES

381.79

4/14/2021

257623

FLEET MANAGEMENT DEPARTMENT

421.69

4/14/2021

257624

FRANCHISE TAX BOARD

75.00

4/14/2021

257625

FRANCHISE TAX BOARD

300.00

4/14/2021

257626

HARPER & ASSOCIATES ENGINEERING, INC

760.00

4/14/2021

257627

HATFIELD BUICK

1.60

4/14/2021

257628

HIGHLAND COMMUNITY NEWS/PUBLISHING INC

1,275.50

4/14/2021

257629

INLAND DESERT SECURITY & COMMUNICATIONS, INC

641.60

4/14/2021

257630

INLAND EMPIRE WATERKEEPER

1,000.00

4/14/2021

257631

INLAND WATER WORKS SUPPLY CO

6,803.07

4/14/2021

257632

K & L HARDWARE

13.52

4/14/2021

257633

KONICA MINOLTA

265.90

4/14/2021

257634

LOGICALIS, INC

496,247.26

4/14/2021

257635

LOWE'S

1,416.12

4/14/2021

257636

MIKE'S GOPHER AND BEE CONTROL

50.00

4/14/2021

257637

PILAR ONATE

14,175.00

4/14/2021

257638

QUEEN HALLOCK

200.00

4/14/2021

257639

RICHARD RODRIGUEZ

200.00

4/14/2021

257640

SAN BERNARDINO COUNTY REGISTER OF VOTERS

39,797.00

4/14/2021

257641

SAN BERNARDINO MUNICIPAL WATER DEPARTMENT

17,729.98

4/14/2021

257642

SOUTHERN CALIFORNIA EDISON COMPANY

136,632.91

4/14/2021

257643

THE HOME DEPOT PRO

319.83

4/14/2021

257644

UNIFIRST CORPORATION

770.44

4/14/2021

257645

US BANCORP SERVICE CENTER

22,198.80

4/14/2021

257650

WALTER VONSTIETZ

30.00

4/15/2021

257651

PMI LLC

135.79

4/15/2021

257652

EQUITY PREMIUM INVESTMENTS, INC.

125.23

4/15/2021

257653

MAYRA SANCHEZ

49.31

4/15/2021

257654

CHORKIN CHAU

105.37

4/15/2021

257655

CLYDE SLICK

251.36

4/15/2021

257656

VAHAN MARKARIAN

68.96

4/15/2021

257657

VAHAN MARKARIAN

84.59

4/15/2021

257658

TAM VAN NGO

150.00

4/15/2021

257659

RAMA WALA

86.59

4/22/2021

257660

AT&T

528.17

4/22/2021

257661

CHEM-TECH INTERNATIONAL INC

4,748.42

4/22/2021

257662

DENTAL HEALTH SERVICES

189.40

PAYMENT DATE

NUMBER

VENDOR NAME

AMOUNT

4/22/2021

257664

EWING IRRIGATION PRODUCTS INC

394.06

4/22/2021

257665

FedEx

169.93

4/22/2021

257666

FULL TRAFFIC MAINTENANCE, INC

1,852.01

4/22/2021

257667

HATFIELD BUICK

71.78

4/22/2021

257668

INLAND WATER WORKS SUPPLY CO

1,183.16

4/22/2021

257669

K & L HARDWARE

29.61

4/22/2021

257670

LOGICALIS, INC

14,973.83

4/22/2021

257671

METLIFE SMALL BUSINESS CENTER (Dental)

9,077.32

4/22/2021

257672

SAN BERNARDINO MUNICIPAL WATER DEPARTMENT

618,281.10

4/22/2021

257673

SO CAL GAS

24.45

4/22/2021

257674

SOUTHERN CALIFORNIA EDISON COMPANY

12,262.55

4/22/2021

257675

STRADLING YOCCA CARSON & RAUTH, A PROFESSIONAL

CORP

1,403.00

4/22/2021

257676

UNIFIRST CORPORATION

1,116.08

4/23/2021

257678

CHRISTINE DIAZ

543.00

4/28/2021

257679

SEBASTIAN MEJIA CALEL

72.91

4/28/2021

257680

STONE TREEL LLC

128.80

4/28/2021

257681

MARIA OJEDA MENDOZA

53.20

4/28/2021

257682

JAMES B NAPIERALA

3.87

4/28/2021

257683

ERIC D ORDONEZ

54.38

4/29/2021

257684

ACS SUPPORT

26.00

4/29/2021

257685

AT&T

1,124.77

4/29/2021

257686

CITY OF HIGHLAND

2,160.00

4/29/2021

257687

COLONIAL LIFE, PREMIUM

547.00

4/29/2021

257688

FedEx

59.48

4/29/2021

257689

FRANCHISE TAX BOARD

375.00

4/29/2021

257690

INLAND WATER WORKS SUPPLY CO

1,454.19

4/29/2021

257691

K & L HARDWARE

72.54

4/29/2021

257692

METROPOLITAN LIFE INS CO

93.30

4/29/2021

257693

NASSAU LIFE INSURANCE COMPANY

66.74

4/29/2021

257694

UNIFIRST CORPORATION

449.65

4/29/2021

257695

V.I.P. DOORS & GATES INC

458.56

4/30/2021

257696

CHERIE HUCKABAA

98.58

4/30/2021

257697

ERNESTO MARTINEZ AND MARICRUZ SAUCEDO

123.71

4/30/2021

257698

33 LLC

98.33

4/30/2021

257699

STEPHEN & DONNA TYLER

138.66

4/30/2021

257700

ROBIN EIDELMAN

111.44

4/30/2021

257701

ROBIN EIDELMAN

114.83

4/30/2021

257702

ANGELICA VALDIVIA

150.00

BANK DRAFTS

4/1/2021

DFT0004161 CALPERS/ DEFERRED COMPENSATION

20,472.05

4/1/2021

DFT0004162 CALPERS/ RETIREMENT

46,695.00

4/1/2021

DFT0004166 STATE DISBURSEMENT UNIT

2,678.62

4/1/2021

DFT0004168 CALPERS/ MEDICAL

100,264.02

4/2/2021

DFT0004160 CA SDI Tax

2,918.94

4/2/2021

DFT0004163 Federal Payroll Tax

32,373.27

4/2/2021

DFT0004164 Medicare

8,464.96

4/2/2021

DFT0004165 Social Security

48.12

4/2/2021

DFT0004167 State Payroll Tax

13,266.48

4/2/2021

DFT0004170 GLOBAL PAYMENTS

10,331.27

4/5/2021

DFT0004171 MERCHANT BANKCD

549.43

NUMBER

VENDOR NAME

AMOUNT

4/12/2021

DFT0004173 FORTE, ACH DIRECT INC, ACH FEES

4,353.89

4/13/2021

DFT0004197 EAST VALLEY WATER DISTRICT

100.00

4/14/2021

DFT0004176 CALPERS/ DEFERRED COMPENSATION

20,459.91

4/14/2021

DFT0004177 CALPERS/ RETIREMENT

46,762.51

4/14/2021

DFT0004181 STATE DISBURSEMENT UNIT

2,678.62

4/14/2021

DFT0004184 PayNearMe, Inc.

252.73

4/15/2021

DFT0004185 PayNearMe, Inc.

31.84

4/16/2021

DFT0004175 CA SDI Tax

2,389.53

4/16/2021

DFT0004178 Federal Payroll Tax

27,769.68

4/16/2021

DFT0004179 Medicare

7,285.54

4/16/2021

DFT0004180 Social Security

39.68

4/16/2021

DFT0004182 State Payroll Tax

10,919.39

4/19/2021

DFT0004188 VALERO FLEET, WEX BANK

325.72

4/28/2021

DFT0004190 CALPERS/ DEFERRED COMPENSATION

20,852.20

4/28/2021

DFT0004191 CALPERS/ RETIREMENT

46,779.99

4/28/2021

DFT0004195 STATE DISBURSEMENT UNIT

2,678.62

4/28/2021

DFT0004198 PayNearMe, Inc.

254.72

4/30/2021

DFT0004189 CA SDI Tax

2,657.65

4/30/2021

DFT0004192 Federal Payroll Tax

29,373.34

4/30/2021

DFT0004193 Medicare

8,047.02

4/30/2021

DFT0004194 Social Security

974.60

4/30/2021

DFT0004196 State Payroll Tax

11,482.40

4/30/2021

DFT0004202 PayNearMe, Inc.

47.76

ACH PAYMENTS

4/1/2021

10008816

ACI PAYMENTS INC.

51.60

4/1/2021

10008817

AMAZON CAPITAL SERVICES, INC

233.77

4/1/2021

10008818

BARRY'S SECURITY SERVICES, INC

4,907.22

4/1/2021

10008819

CHEMSEARCH

432.52

4/1/2021

10008820

CHRISTIANNE M KOIDE

80.38

4/1/2021

10008821

CINTAS CORPORATION (FIRST AID)

187.59

4/1/2021

10008822

CLARK PEST CONTROL

143.00

4/1/2021

10008823

CLA-VAL CO

1,232.55

4/1/2021

10008824

DANGELO CO INC

945.92

4/1/2021

10008825

EVWD EMPLOYEES EVENTS ASSOC

315.50

4/1/2021

10008826

EXCEL LANDSCAPE, INC

13,550.00

4/1/2021

10008827

FLEETWASH, INC

800.00

4/1/2021

10008828

FMB TRUCK OUTFITTERS, INC

2,625.31

4/1/2021

10008829

FRONTIER COMMUNICATIONS

63.13

4/1/2021

10008830

HAAKER EQUIPMENT COMPANY & TOTAL CLEAN

8,949.70

4/1/2021

10008831

INFOSEND, INC

45,858.85

4/1/2021

10008833

JOSE MILLAN

2,900.00

4/1/2021

10008834

LINCOLN NATIONAL LIFE INS CO.

2,131.58

4/1/2021

10008835

MCCROMETER INC

2,781.89

4/1/2021

10008836

MCMASTER-CARR

152.82

4/1/2021

10008837

MINUTEMAN PRESS OF RANCHO CUCAMONGA

462.94

4/1/2021

10008838

NATIONAL CONSTRUCTION RENTALS

158.49

4/1/2021

10008839

PLUMBERS DEPOT INC.

378.34

4/1/2021

10008840

PLUS 1 PERFORMANCE

1,022.21

4/1/2021

10008841

POWERSTRIDE BATTERY CO.

93.49

4/1/2021

10008842

PR DIAMOND PRODUCTS, INC

230.00

4/1/2021

10008843

STAPLES BUSINESS ADVANTAGE

268.51

PAYMENT DATE

NUMBER

VENDOR NAME

AMOUNT

4/1/2021

10008845

VULCAN MATERIALS CO/ CALMAT CO

3,444.95

4/1/2021

10008846

WAXIE SANITARY SUPPLY

408.28

4/7/2021

10008847

ALLEN WILLIAMS

652.57

4/7/2021

10008848

AMAZON CAPITAL SERVICES, INC

892.64

4/7/2021

10008849

AMERICAN RENTALS, INC

35.96

4/7/2021

10008850

APPLIED MAINTENANCE SUPPLIES & SOLUTIONS

22.40

4/7/2021

10008851

BACKFLOW PREVENTION DEVICE INSPECTIONS INC

656.06

4/7/2021

10008852

BARRY'S SECURITY SERVICES, INC

5,188.13

4/7/2021

10008853

CAROL CALES

660.58

4/7/2021

10008854

CLEARFLY COMMUNATIONS

978.72

4/7/2021

10008855

DALE BRENDT MARSDEN, dba TOMORROW'S TALENT, LLC

2,537.50

4/7/2021

10008856

DANGELO CO INC

264.18

4/7/2021

10008857

DANIEL DAVIS

577.72

4/7/2021

10008858

DAVID HERNANDEZ

437.37

4/7/2021

10008859

ELISEO OCHOA

667.32

4/7/2021

10008860

ENERSPECT MEDICAL SOLUTIONS

378.31

4/7/2021

10008861

FERGUSON ENTERPRISES, INC.

1,756.73

4/7/2021

10008862

FRONTIER COMMUNICATIONS

761.66

4/7/2021

10008863

GARY STURDIVAN

660.53

4/7/2021

10008864

GOLDEN STATE LABOR COMPLIANCE, LLC

4,750.00

4/7/2021

10008865

GORDON GRANT

599.92

4/7/2021

10008866

ICMA-RC

22,000.00

4/7/2021

10008867

INDUSTRIAL RUBBER & SUPPLY

157.72

4/7/2021

10008868

MANAGED HEALTH NETWORK

221.76

4/7/2021

10008869

MANAGED MOBILE, INC.

1,874.57

4/7/2021

10008870

MARTHA T DURAN

750.00

4/7/2021

10008871

MCMASTER-CARR

466.19

4/7/2021

10008872

MICHAEL HENDERSON

645.41

4/7/2021

10008873

MINUTEMAN PRESS OF RANCHO CUCAMONGA

16,984.16

4/7/2021

10008874

MOBILE OCCUPATIONAL SERVICES, INC

155.00

4/7/2021

10008875

MUSICK, PEELER & GARRETT LLP

722.50

4/7/2021

10008876

PETAS CAR CARE- KEVIN KOHRELL

567.91

4/7/2021

10008877

PLUMBERS DEPOT INC.

1,087.65

4/7/2021

10008878

PLUS 1 PERFORMANCE

1,183.98

4/7/2021

10008879

QUADIENT, INC

407.62

4/7/2021

10008880

REBECCA KASTEN

577.89

4/7/2021

10008881

SCN, SECURITY COMMUNICATION NETWORK, INC

105.00

4/7/2021

10008882

SHRED-IT US JV LLC

144.24

4/7/2021

10008883

STAPLES BUSINESS ADVANTAGE

723.09

4/7/2021

10008884

ULTIMATE TOWING & RECOVERY

150.00

4/7/2021

10008885

UNDERGROUND SERVICE ALERT

265.75

4/7/2021

10008886

VERIZON WIRELESS

39.02

4/7/2021

10008887

VULCAN MATERIALS CO/ CALMAT CO

722.30

4/7/2021

10008888

WAXIE SANITARY SUPPLY

204.34

4/14/2021

10008889

AMAZON CAPITAL SERVICES, INC

301.66

4/14/2021

10008890

ANTHESIS 10,214.38

4/14/2021

10008891

BARRY'S SECURITY SERVICES, INC

5,058.72

4/14/2021

10008892

BOOT BARN, INC

465.80

4/14/2021

10008893

CALIFORNIA FUELS & LUBRICANTS

409.03

4/14/2021

10008894

CLARK PEST CONTROL

48.00

4/14/2021

10008895

CLINICAL LAB OF S B

5,367.25

4/14/2021

10008896

CUES, INC.

2,634.88

NUMBER

VENDOR NAME

AMOUNT

4/14/2021

10008898

EVWD EMPLOYEES EVENTS ASSOC

315.50

4/14/2021

10008899

FERGUSON ENTERPRISES, INC.

24,269.28

4/14/2021

10008900

FLEETWASH, INC

325.00

4/14/2021

10008901

FRONTIER COMMUNICATIONS

1,245.28

4/14/2021

10008902

GENESIS INDUSTRIAL SUPPLY, INC

1,451.30

4/14/2021

10008903

I INLAND (KENWORTH (US) INC.)

2,271.36

4/14/2021

10008904

INFOSEND, INC

300.00

4/14/2021

10008905

J COMM, INC.

8,503.57

4/14/2021

10008906

JULIE SCHNURPEL

96.00

4/14/2021

10008907

LANDS END INC

240.56

4/14/2021

10008908

MANAGED MOBILE, INC.

1,951.91

4/14/2021

10008909

MCMASTER-CARR

77.68

4/14/2021

10008910

MIKE J. ROQUET CONSTRUCTION INC

93,670.50

4/14/2021

10008911

MINUTEMAN PRESS OF RANCHO CUCAMONGA

205.80

4/14/2021

10008912

PETAS CAR CARE- KEVIN KOHRELL

226.61

4/14/2021

10008913

PLUMBERS DEPOT INC.

2,929.66

4/14/2021

10008914

PLUS 1 PERFORMANCE

1,053.62

4/14/2021

10008915

POWERSTRIDE BATTERY CO.

502.60

4/14/2021

10008916

RESOLUTE

4,200.00

4/14/2021

10008917

S & J PLUMBING, INC.

389.00

4/14/2021

10008918

SG CREATIVE, LLC

7,000.00

4/14/2021

10008919

STAPLES BUSINESS ADVANTAGE

386.88

4/14/2021

10008920

TROY ALARM, INC.

264.00

4/14/2021

10008921

TYLER TECHNOLOGIES, INC

130.43

4/14/2021

10008922

USA BLUE BOOK, HD SUPPLY FACILITIES MAINT, LTD

1,016.68

4/14/2021

10008923

VALERO FLEET, WEX BANK

14,239.86

4/14/2021

10008924

VERIZON WIRELESS

7,111.89

4/22/2021

10008926

ADCOMP SYSTEMS

14,581.50

4/22/2021

10008927

AMAZON CAPITAL SERVICES, INC

520.98

4/22/2021

10008928

ANTHONY POOL SERVICE, JAMES ANTHONY LOGSDON

225.00

4/22/2021

10008929

APPLIED MAINTENANCE SUPPLIES & SOLUTIONS

1,028.12

4/22/2021

10008930

BARRY'S SECURITY SERVICES, INC

5,087.13

4/22/2021

10008931

CALIFORNIA TOOL & WELDING SUPPLY

1,017.81

4/22/2021

10008932

CLARK PEST CONTROL

258.00

4/22/2021

10008933

CLA-VAL CO

3,954.64

4/22/2021

10008934

FERGUSON ENTERPRISES, INC.

312.75

4/22/2021

10008935

FLEETWASH, INC

425.00

4/22/2021

10008936

FRONTIER COMMUNICATIONS

764.67

4/22/2021

10008937

GROUP DELTA CONSULTANTS, INC

14,157.58

4/22/2021

10008938

ICMA RETIREMENT CORPORATION

250.00

4/22/2021

10008939

JC LAW FIRM

14,314.00

4/22/2021

10008940

KOFF & ASSOCIATES, INC

7,312.50

4/22/2021

10008941

MANAGED MOBILE, INC.

1,876.47

4/22/2021

10008942

MUSICK, PEELER & GARRETT LLP

5,737.50

4/22/2021

10008943

ORION SYSTEMS INTEGRATORS LLC

2,000.00

4/22/2021

10008944

PETAS CAR CARE- KEVIN KOHRELL

146.99

4/22/2021

10008945

SDRMA, SPECIAL DISTRICT RISK MGMT

2,523.12

4/22/2021

10008946

VALERO FLEET, WEX BANK

8,483.99

4/22/2021

10008947

VULCAN MATERIALS CO/ CALMAT CO

708.59

4/29/2021

10008948

ACI PAYMENTS INC.

59.75

4/29/2021

10008949

AECOM TECHNICAL SERVICES, INC

47,341.07

4/29/2021

10008950

AMAZON CAPITAL SERVICES, INC

321.53

4/29/2021

10008951

APPLIED MAINTENANCE SUPPLIES & SOLUTIONS

1,267.83

PAYMENT DATE

NUMBER

VENDOR NAME

AMOUNT

4/29/2021

10008952

ASHOK K. DHINGRA, AKD CONSULTING

20,876.00

4/29/2021

10008953

B&A BLAIS & ASSOCIATES INC

1,475.00

4/29/2021

10008954

BACKFLOW PREVENTION DEVICE INSPECTIONS INC

226.38

4/29/2021

10008955

BURGESS MOVING & STORAGE

1,233.75

4/29/2021

10008956

CORE & MAIN LP

898.00

4/29/2021

10008957

EVWD EMPLOYEES EVENTS ASSOC

701.50

4/29/2021

10008958

EXCEL LANDSCAPE, INC

13,550.00

4/29/2021

10008959

FERGUSON ENTERPRISES, INC.

3,870.17

4/29/2021

10008960

FLEETWASH, INC

400.00

4/29/2021

10008961

FRONTIER COMMUNICATIONS

63.48

4/29/2021

10008962

INDUSTRIAL RUBBER & SUPPLY

337.99

4/29/2021

10008963

INFOSEND, INC

16,117.23

4/29/2021

10008964

J COMM, INC.

3,250.00

4/29/2021

10008965

JOSE MILLAN

3,050.00

4/29/2021

10008966

KRIEGER & STEWART, INCORPORATED

1,050.00

4/29/2021

10008967

LINCOLN NATIONAL LIFE INS CO.

2,068.58

4/29/2021

10008968

MIKE J. ROQUET CONSTRUCTION INC

18,050.00

4/29/2021

10008969

MINUTEMAN PRESS OF RANCHO CUCAMONGA

7,109.46

4/29/2021

10008970

PARKHOUSE TIRE, INC

2,065.19

4/29/2021

10008971

PETAS CAR CARE- KEVIN KOHRELL

500.12

4/29/2021

10008972

QUINN COMPANY

10,873.23

4/29/2021

10008973

SCN, SECURITY COMMUNICATION NETWORK, INC

285.00

4/29/2021

10008974

STAPLES BUSINESS ADVANTAGE

141.01

4/29/2021

10008975

TK CONSTRUCTION/ KIRTLEY CONSTRUCTION INC

217,835.40

4/29/2021

10008976

TYLER TECHNOLOGIES, INC

474.10

TOTAL

$

9,275,770.75

Recommended by:

John Mura

General Manager/CEO

Respectfully submitted:

Brian Tompkins

Chief Financial Officer

Agenda Item #2.d.

Meeting Date: May

26, 2021

Consent Item

To:

Governing Board Members

From:

General Manager/CEO

Subject:

Financial Statements for April 2021

RECOMMENDATION:

Staff recommends that the Board of Directors (Board) accept and file the attached financial statements as of,

and for the period ended, April 30, 2021.

BACKGROUND / ANALYSIS:

Included herewith for the Board’s review is a summary of East Valley Water District’s financial results, as of

April 30, 2021.

AGENCY GOALS AND OBJECTIVES:

Goal and Objectives II - Maintain a Commitment to Sustainability, Transparency, and Accountability

a) Practice Transparent and Accountable Fiscal Management

REVIEW BY OTHERS:

This agenda item has been reviewed by the Finance Department.

FISCAL IMPACT

ATTACHMENTS:

Description

Type

April 2021 Financial Statement Monthly Review

Backup Material

FINANCIAL STATEMENTS MONTHLY REVIEW

MONTH ENDING APRIL 30, 2021

The following is a highlight summary of the District’s financial results as of April 30, 2021.

Please note all values presented are in millions (unless otherwise noted).

Statement of Net Position

Total assets at April 30, 2021 are $350.24 million.

CLASSIFICATION

WATER

WASTEWATER

DISTRICT TOTAL

Cash and Investments

$ 21.98 $ 6.36 $ 28.34

Utility Plant, Net

105.84 19.08 124.92

Other Assets

38.51 158.47 196.98

Current Liabilities

9.08 15.41 24.49

Long Term Liabilities

50.02 128.42 178.44

Beginning Net Position

96.60 38.07 134.67

Change in Equity

10.63 2.00 12.63

TOTAL NET POSITION

$ 107.23 $ 40.07 $ 147.30

Cash and Investments are $28.34 million for the month of April, an increase of $1.34 million

from the prior month. In April, the District paid $5.97 million for construction costs incurred

in March while also receiving Claim 17 and Claim 18 totaling $8.21 million. The Water

Fund’s Due from Other Governments now includes Claims 19 and 20 for construction costs

incurred for the SNRC bringing the ending balance to $7.62 million.

FINANCIAL STATEMENTS MONTHLY REVIEW

MONTH ENDING APRIL 30, 2021

$0

$5

$10

$15

$20

$25

$30

$35

$40

M

ill

io

n

s

CASH & INVESTMENTS

Restricted

Unrestricted

Comparing current assets to current liabilities, the District has a current ratio at April 30,

2021 of 1.94 to 1, with 2 to 1 being an indication of sound financial condition.

Statement of Revenues & Expenses

Operating results are presented in three ways in the attached financial statements for the

period ending April 30, 2021. First is a one-page summary with monthly and year-to-date

totals for revenue and expenses, presented by Expense Category. Second is a one-page

summary with monthly and year-to-date totals for Revenues and Expense by Program. Third

is a Budget-to-Actual presentation of program expense detail.

FINANCIAL STATEMENTS MONTHLY REVIEW

MONTH ENDING APRIL 30, 2021

Total Revenues & Expenses through April 30, 2021 are summarized below (in millions):

Column1

WATER

WASTEWATER

DISTRICT TOTAL

Revenue

$ 24.48 $ 12.05 $ 36.53

Expense

13.85 10.05 23.90

Water Sales for the month ending April 30, 2021 were $1.39M; $422K over staff projections

for the month and $1.33 over projections, year-to-date.

$0.5

$1.0

$1.5

$2.0

$2.5

M

ill

ion

s

WATER SALES BY TIER

FINANCIAL STATEMENTS MONTHLY REVIEW

MONTH ENDING APRIL 30, 2021

Water Sales by Customer Class

The table below shows the District’s water sales for the month of April 2021 by customer

class. The following icons are to compliment the graph below:

positive change,

no

change,

negative change when comparing actuals versus projections.

CUSTOMER CLASS

ACTUAL

PROJECTION

$ VARIANCE

% VARIANCE

Residential 817,553

$

$

525,000

$

292,553

56%

Multi-Family

298,469

250,000

48,469

19%

Commercial

111,266

101,000

10,266

10%

Irrigation 157,809

87,000

70,809

81%

TOTAL

$1,385,097 $ 963,000

$ 422,097

44%

The following table displays customer class by tier for the month of April 2021:

CUSTOMER CLASS

TIER

ACTUAL

PROJECTION

$ VARIANCE

% VARIANCE

Residential

Tier 1

$

383,567

$

294,000

$

89,567

30%

Residential

Tier 2

332,462

183,000

149,462

82%

Residential

Tier 3

101,524

48,000

53,524

112%

Multi-Family

Tier 1

167,282

138,000

29,282

21%

Multi-Family

Tier 2

78,770

66,000

12,770

19%

Multi-Family

Tier 3

52,417

46,000

6,417

14%

Commercial

Tier 1

68,206

64,000

4,206

7%

Commercial

Tier 2

7,566

7,000

566

8%

Commercial

Tier 3

35,494

30,000

5,494

18%

Irrigation

Tier 2

90,997

56,000

34,997

62%

Irrigation

Tier 3

66,812

31,000

35,812

116%

TOTAL

$ 1,385,097 $ 963,000 $ 422,097

44%

Legend

- Positive Change in Actuals

- Neutral Change in Actuals

- Negative Change in Actuals

FINANCIAL STATEMENTS MONTHLY REVIEW

MONTH ENDING APRIL 30, 2021

The chart below is a comparative illustration of Water Revenue year-to-date compared to

last year’s Water Revenue year-to-date as of April 2020. As noted in the graph, Water

Revenue experienced an increase over last year. Water consumption increased 665.62

million gallons (889K HCF) compared to April of 2020.

$5.0

$10.0

$15.0

$20.0

$25.0

4/30/2020

4/30/2021

M

ill

io

n

s

COMPARATIVE MONTHLY WATER REVENUE

(WATER SALES & METER CHARGES)

Meter

Tier 1

Tier 2

Tier 3

Total - $21,199,781

FINANCIAL STATEMENTS MONTHLY REVIEW

MONTH ENDING APRIL 30, 2021

Water Fund Activities by Cost Center

The graph below provides a year-to-date comparison of the Water Fund operating cost

centers for FY 2019-20 and FY 2020-21.

FINANCIAL STATEMENTS MONTHLY REVIEW

MONTH ENDING APRIL 30, 2021

Wastewater Fund Activities by Cost Center

The graph below provides a year-to-date comparison of the Wastewater Fund operating

cost centers for FY 2019-20 and FY 2020-21.

WATER

WASTEWATER

DISTRICT TOTAL

Assets:

Current Assets:

01

Cash and Cash Equivalents

$

14,655,076.24

$

-

$

14,655,076.24

02

Investments

3,054,098.85

1,473,229.69

4,527,328.54

03

Accounts Receivable, Net

5,322,917.66

272,217.82

5,595,135.48

04 ‐ 

Interest Receivable

-

3,377.19

3,377.19

14* 05

Other Receivables

677,440.57

-

677,440.57

07

Due from Sewer Fund

8,346,735.63

-

8,346,735.63

06

Due from Other Governments

7,619,282.37

5,212,264.30

12,831,546.67

08

Inventory

455,964.99

6,721.16

462,686.15

09

Prepaid Expenses

345,596.78

49,024.37

394,621.15

40,477,113.09

7,016,834.53

47,493,947.62

Non-Current Assets:

10

Restricted Cash and Cash Equivalents

4,273,261.05

4,882,293.44

9,155,554.49

11

Capital Assets not being Depreciated

12,058,998.78

151,672,014.21

163,731,012.99

13

Capital Assets, Net

105,838,558.07

19,083,944.01

124,922,502.08

122,170,817.90

175,638,251.66

297,809,069.56

Total Assets:

162,647,930.99

182,655,086.19

345,303,017.18

Deferred Outflow Of Resources

24*

Deferred Charge on Refunding

660,840.08

309,869.81

970,709.89

25

Deferred Outflows - Pensions

3,021,838.35

947,122.44

3,968,960.79

166,330,609.42

183,912,078.44

350,242,687.86

Current Liabilities:

22

Accounts Payable and Accrued Expenses

6,446,898.45

27,441.76

6,474,340.21

29

Due to Water Fund

-

8,346,735.63

8,346,735.63

23

Accrued Payroll and Benefits

3,316.38

-

3,316.38

15

Customer Service Deposits

1,331,117.67

-

1,331,117.67

16

Construction Advances and Retentions

106,000.00

6,910,931.40

7,016,931.40

17

Accrued Interest Payable

34,754.27

-

34,754.27

18

Current Portion of Compensated Absences

412,542.20

120,469.30

533,011.50

19

Current Portion of Long-Term Debt

746,028.45

7,499.15

753,527.60

9,080,657.42

15,413,077.24

24,493,734.66

Non-Current Liabilities:

20

Compensated Absences, less current portion

-

9,406.79

9,406.79

28

Net Pension Liability

9,065,574.49

2,739,565.75

11,805,140.24

21

Long Term Debt, Less Current Portion

40,394,126.31

125,493,544.10

165,887,670.41

27

Other Liabilities

1,173.64

-

1,173.64

Deferred Inflows Of Resources

26

Deferred Inflows - Pensions

563,194.25

182,013.87

745,208.12

50,024,068.69

128,424,530.51

178,448,599.20

59,104,726.11

143,837,607.75

202,942,333.86

31

Equity

96,596,112.22

38,072,161.87

134,668,274.09

96,596,112.22

38,072,161.87

134,668,274.09

Tot

Total Revenue

24,480,825.74

12,052,322.72

36,533,148.46

Tot

Total Expense

13,851,054.65

10,050,013.90

23,901,068.55

10,629,771.09

2,002,308.82

12,632,079.91

107,225,883.31

40,074,470.69

147,300,354.00

Unaudited

As of April 30, 2021

Combining Schedule of Net Position

Total Equity and Current Surplus (Deficit):

Total Assets and Deferred Outflows of Resources:

Total Current Assets:

Total Non-Current Assets:

Total Total Beginning Equity:

Equity:

Revenues Over/Under Expenses

Total Current Liabilities:

Total Non-Current and Deferred Inflows of Resources:

Total Liabilities and Deferred Inflows of Resources: