Board of Commissioners Regular Meeting Wednesday, June 23, 2021 AGENDA Remote Meeting Access Join online: https://meetings.ringcentral.com/join meeting number: 147-629-4260
Join by phone: 1-623-404-9000 Meeting number: 147-629-4260
CALL REGULAR MEETING TO ORDER Voice Roll Call Approval of Agenda 1. CONSENT AGENDA 1.1 Approval of Minutes of May 26, 2021 Regular Meeting 2. DISCUSSION ITEMS 2.1 Initiate FY2020-21 Audit 2.2 Adopt Resolution 2021-08 Authorizing Transfer of Contingency within the General Fund of the FY2020-21 Budget 2.3 Adopt Resolution 2021-09 Authorizing Special Public Works Fund Loan 2.4 Updated Proposal to Modify Employee Paid Time Off Policy 3. STAFF REPORTS 3.1 Manager’s Update 3.2 Engineering & Construction Reports 3.3 Operational Reports 3.4 Finance Report 4. BOARD BUSINESS 4.1 Board Calendar 4.2 Liaison Reports 4.3 Information Items 4.4 Future Agenda Items 5. EXECUTIVE SESSION An executive session will be held pursuant to ORS 192.660(2)(e) to conduct deliberations with persons designated by the governing body to negotiate real property transactions. 6. ADJOURN
POSTED FRIDAY, JUNE 18, 2021 PER REQUIREMENTS. The meeting site is accessible to persons with disabilities. Requests for an interpreter for the hearing impaired should be directed to Kim Anderson at 503-761-0220 or [email protected] at least 48-hours in advance.
Agenda Item 1.1
M I N U T E S A regular meeting of the Sunrise Water Authority Board of Commissioners was held on Wednesday, May 26, 2021 at 6:00 pm. The meeting was held remotely, by teleconference through RingCentral. Board Present: Chris Hawes, Chair; Andy Coate, Vice Chair; Kevin Bailey, Secretary; Gary Barth; Kevin O’Meara Board Absent: None Staff Present: Wade Hathhorn, General Manager; Denise Bergstrom, Finance Director; Tim Jannsen, Engineering Manager, Christin House, Customer Service Manager, Cindy Wolff, Human Resources, and Kim Anderson, Government Relations Manager Visitors Present: Sherry French, CRW; Paul Gornick, Oak Lodge Water Services, Diana Helm and Tim Chairet, commissioners elect; Ann Marie Tosoni, Epic Land Solutions; Michael Walters and Sally Curran (joined at 6:20 pm), City of Happy Valley; and Dan Houf and Robert Jacobson (joined at 6:23 pm), HHPR CALL MEETING TO ORDER Hawes called the meeting to order at 6:03 p.m. A motion to approve the agenda was made by Barth and seconded by Coate. The motion carried unanimously. ROLL CALL - Anderson performed the voice roll call. BUDGET HEARING The budget hearing was opened at 6:07 pm. Hawes called for any public comment on the approved budget. Seeing none, the hearing was closed at 6:08 pm. 1. CONSENT AGENDA A motion to approve the consent agenda, consisting of the items listed below was made by O’Meara and seconded by Bailey. Motion carried unanimously. 1.1 Approval of Minutes of April 21, 2021 Rate Hearing 1.2 Approval of Minutes of April 28, 2021 Regular Meeting 2. DISCUSSION ITEMS 2.1 Adopt Resolution 2021-04, Adopting the FY 2021-22 Budget and Authorizing Appropriations Hathhorn noted that a date in the resolution would need to be corrected prior to execution. A motion to adopt Resolution 2021-04, Adopting the FY 2021-22 Budget and Authorizing Appropriations was made by Coate and seconded by Barth. Motion carried unanimously. 2.2 Adopt Resolution 2021-05, Authorizing Interfund Loans Hawes asked Hathhorn to provide a short background on the board philosophy on cash financing of capital projects for the benefit of the commissioners elect that were in attendance. Hathhorn did so and indicated that the resolution before the Board for consideration is the mechanism to facilitate the on-going series of interfund loans from the General Fund to the Construction (SDC) Fund.
A motion to adopt Resolution 2021-05, Authorizing Interfund Loans was made by O’Meara and seconded by Bailey. Motion carried unanimously. 2.3 City of Happy Valley Round About Presentation Hathhorn provided an introduction to the both the Happy Valley Super Block project and the 129th improvements and invited the presenters to introduce themselves; Dan Houf of HHPR and Michael Walters of Happy Valley. Dan Houf presented information on the design proposal for the Happy Valley roundabout at 129th Avenue and King Road. He discussed the proposed schedule to complete plans in 2021 and move to construction in 2022. He discussed the 30% design illustrations presented to the Board and the benefits of the compact roundabout design. Michael Walters provided the perspective that the City Council gave direction to pursue the compact roundabout option and that the process underway is in response to that direction. He posited that participation in the project would benefit Sunrise by off-setting the cost we would incur for future traffic capacity improvements Sunrise would be required to make as a part of any zone change effort to facilitate disposal of the property as other than IPU. He noted that Sunrise will receive payment for any property acquired for the project. Helms asked if the compact roundabout design has the ability to handle double dump trucks. Houf stated that the turning templates from the traffic engineers indicate that they will, even if it requires some use of the drivable apron in the center. Hawes asked presenters to address two issues. First, the proposed compensation is for the temporary construction easements, but those are later converted to permanent and there’s no value presented for that, and second, routing customer traffic through our active operational yard is not a viable option. Walters commented that the only acquisition being considered now is for the interim design. There was an extended discussion about how parking and customer movement could be addressed in the interim and long term. Hathhorn reiterated that under no condition was routing customer and public traffic through our active operations yard going to be considered an acceptable option. Walters stated that if the 30% design before the Board isn’t viable then there are two options; look for an alternative design or change the schedule of the project for construction to begin after operations are transitioned to the new Sunrise administration and operations facility. Barth asked about the intended time frame for construction. Walters indicated that the construction time frame presented is only a goal and there are no preconditions on loans or any other program that would prevent the schedule from being changed. Helms expressed the opinion that the plans should be tabled until construction on the Sunrise project has reached a phase where the schedule is known. Walters countered that moving forward with roundabout plans will provide additional certainty going forward. Barth noted that the conversion of existing parking area to non-usable space in the long term plans creates lost value for Sunrise which is not accounted for. Walters asserted that as Sunrise will no longer be using the building by that point, Sunrise won’t have a need for the parking area so there is no loss of functional value. Barth asked if the acquisition is necessary for Happy Valley to move forward with planning. Walters stated planning can proceed without acquisition. Houf asked that Sunrise share information on how the property is used to assist with their work to craft another alternative. Minutes of May 26, 2021 Page 2 of 5
Coate asked if there were any restrictions on potential up-zoning of the property. Walters explained the various processes that would be required to change zoning on the property. Hawes thanked Houf and Walters for their time. 2.4 Adopt Resolution 2021-06, Modify Employee Paid Time Off Policy (PTO) Hathhorn provided background on the Sunrise transition from traditional vacation and sick time to PTO and how the original package was crafted. He stated that staff had shared with him concerns they had related to the current PTO package, specifically that granting leave purely on an accrual basis created real hardships for new employees that had not been on the job long enough to accrue sufficient time to cover illnesses and employees early in their careers with limited accruals who also have more substantial family obligations. Hathhorn noted that proposed changes were developed in an iterative process between himself and staff. He directed the Board to the tables presented in the staff report. He went on to discuss the specific rules related to both sick leave and PTO. Hathhorn noted that the conversion of vacation and sick to PTO was done at different rates and it resulted in some staff losing days from sick leave that has impacted their ability to meet family obligations, especially early in their careers with lower accruals and greater demands from their families. He also commented that the Board at the time was adamant that there be no buyback provisions for unused time, as they wanted to make sure that people were taking leave for the purpose intended, rest and rejuvenation. He discussed how the proposal allows for conversion of some leave into a VEBA account, which is similar to FSA accounts, and how this would benefit the few employees with a consistent overage of leave accumulated. He also reiterated that this proposal was the result of negotiations with staff. The Board asked questions about several aspects of the proposal, including confirmation that conversion would be limited to a maximum of half of the annual accrual per year, that conversion could only be triggered at the 400-hour accrual mark, and confirmation that an employee would have to be with the agency for a decade for conversion to even be an option. Bailey asked if other conversion options had been considered. Wolff commented that the VEBA accounts allow for some options within the accounts. Coate noted that this was a change to the compensation package offered by Sunrise and asked about the fiscal impacts of the proposal. Hathhorn responded that worst case, it would be five additional days per year. Coate asked if this should be part of a larger discussion about compensation overall. Hatthorn noted that had happened recently and the compensation and benefits summary is included in the meeting materials. Barth commented that the front loaded 5 days is a gift, not an accrual. Hathhorn noted that young and new employees are looking for this benefit when they are weighing their options for employment. He conceded that a liability is created with no claw back. The board members briefly discussed scenarios where employees could take advantage of the leave. O’Meara Stated that he doesn’t see those types of scenarios as a likely problem. Coate qualified that he likes the incentive of accruing an additional day each year instead of having to wait for 5 years to see changes. Barth expressed that he would like to see an alternative with language that prohibit those scenarios with some form of claw back option. Bailey asked if Sunrise offers comp time. Hathhorn noted that it does not and he is opposed to the option, citing (among other issues) the desire to avoid tracking yet another form of leave.
Minutes of May 26, 2021 Page 3 of 5
Hawes suggested that this item be placed on the agenda for next month and that Hathhorn address the Boards concerns in a new version. Hathhorn offered that a more detailed report on current benefits would also be provided. 2.5 Adopt Resolution 2021-07, Variance to Main Extension Rules & Regulations Jannsen explained the standing rules and regulations related to water main extensions and noted that in this circumstance it was not in the agency’s best interests to adhere to those standards. Jannsen described the specific conditions related to the properties and their surroundings and discussed the option that he would prefer to propose to the developer. A motion to adopt resolution 2021-07, Variance to Main Extension Rules & Regulations was made by Bailey and seconded by Coate. Motion carried unanimously. 3. STAFF REPORTS 3.1 Manager’s Update Hathhorn noted that work is underway to solidify the rules that govern returning to in-person work at the office in the near term, potentially in June. He noted that this is the 5th driest May on record so far. He commented that it could actually be an advantage that the flow restrictions that are being considered as part of the water rights extension are not legally in place this year, so won’t be in effect later in the year when it could become an issue. He extended his thanks to the new and returning board members for their willingness to participate on the Board. He noted that the fire district is waiting for dryer conditions before resuming training at the Young’s Lane property. Hathhorn informed the Board that we are still struggling to get a wetlands permit approved and that he places the odds of beginning earthwork this year at about 30%. There was general discussion about how costs may shift due to a delay. 3.2 Engineering & Construction Reports Hathhorn asked Jannsen if this is the lowest buildable lots inventory in a decade. Jannsen confirmed that. 3.3 Operational Reports – No comments 3.4 Finance Report 4. BOARD BUSINESS 4.2 Liaison Reports & Meeting Attendance Coate noted that the Board for the NW Contractors Association is working with the Portland Water Bureau to hold an earthquake resistant pipe expo. It was noted that using this pipe takes extra engineering on the front end and that local contractors will need training on the installation of the product. Jannsen that Sunrise current standards require restrained joints in certain applications, but that it is not as good as the earthquake pipe. Hawes noted that he attended the service for CRW commissioner Hugh Kalani and that CRW had also suffered another loss as Jason LaBrie was lost during a fishing expedition. Hawes commented that the Board should be considering when to return to live meetings. The majority of the Board indicated that they had been vaccinated. Hathhorn stated that he thinks
Minutes of May 26, 2021 Page 4 of 5
BOLI and OSHA will have new standards available this month or next and that it is being considered as returning to the office is being addressed. 5. EXECUTIVE SESSION The Board entered an executive session held pursuant to ORS 192.660(2)(e), to conduct deliberations with persons designated by the governing body to negotiate real property transactions at 8:06 pm. 6. ADJOURN The Board returned to regular session and adjourned at 8:38 pm.
CHRIS HAWES, CHAIR KEVIN BAILEY, SECRETARY
Minutes of May 26, 2021 Page 5 of 5
Agenda Item – 2.1 SUNRISE WATER AUTHORITY
REGULAR BOARD MEETING June 23, 2021
SUBJECT Initiate the FY2020-21 Audit
BOARD ACTION The Board of Commissioners is requested to authorize the General Manager REQUESTED to engage Merina & Co. for the FY2020-21 audit and acknowledge receipt of the AU-C 260 Audit Engagement Letter.
EFFECTIVE DATE June 24, 2021
PRINCIPAL STAFF Wade Hathhorn, General Manager PERSON
DOCUMENTS Engagement agreement ATTACHED Audit Engagement Letter (AU-C 260)
Summary
BACKGROUND Merina & Co, LLP has been the preferred accountancy firm to perform the required annual audit for Sunrise.
ANALYSIS The annual audit process begins with the Board reviewing the preliminary audit materials presented by Merina & Co. including:
1. Standard Terms of Engagement for Audit (Merina & Co.) 2. Audit Engagement Letter (AU-C 260)
OPTIONS None
STAFF Authorize the General Manager to engage Merina & Co. for the FY RECOMMENDATION 2020-21 Audit and acknowledge receipt of the AU-C 260 Audit Engagement Letter.
June 23, 2021 Agenda Item 2.1 Page 1 of 1
June 11, 2021
Sunrise Water Authority 10602 SE 129th Ave Happy Valley, Oregon 97086
We are pleased to confirm our understanding of the services we are to provide the Sunrise Water Authority for the year ended June 30, 2021.
Audit Services
We will audit the financial statements, including the related notes to the financial statements, which collectively comprise the basic financial statements, of Sunrise Water Authority as of and for the year ended June 30, 2021. Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement Sunrise Water Authority’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. A s part of our engagement, we will apply certain limited procedures to Sunrise Water Authority’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by U.S. generally accepted accounting principles and/or Oregon State Regulations, and will be subjected to certain limited procedures, but will not be audited and, as such, our report will disclaim an opinion on this RSI:
1. Management’s Discussion and Analysis
2. Schedule of the Proportionate Share of the Net Pension Liability
3. Schedule of Contributions - Pension
4. Schedule of Proportionate Share of Other Post-Employment Benefits Liability Retiree Health Insurance Account
Sunrise Water Authority Engagement Letter June 30, 2021 Audit
5. Schedule of Changes in Total Other Post-Employment Benefits Liability and Related Ratios
6. Schedule of Contributions Other Post-Employment Benefit Liability Retiree Health Insurance Account
7. Schedule of Contributions for Other Post-Employment Benefits Implicit Rate Subsidy
We have also been engaged to report on supplementary information, such as combining schedules and budgetary comparison schedules, that accompanies Sunrise Water Authority’s financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America and the standards in accordance with Oregon State Regulations, and we will provide an opinion on it in relation to the financial statements as a whole, in a report combined with our auditor’s report on the financial statements:
1. Supplementary Information – Combining Balance Sheet – All Funds (Budgetary Basis), Combining Schedule of Revenue, Expenditures and Changes in Fund Balance – Actual and Budget, Schedules of Revenues and Expenditures and Changes in Fund Balance – Actual and Budget
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on this other information:
1. Introductory Section
2. Statistical Section
Audit Objective
The objective of our audit is the expression of an opinion as to whether your financial statements are fairly presented, in all material respects, in conformity with generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards in accordance with Oregon State Regulations and will include tests of the accounting records and other procedures we consider necessary to enable us to express such an opinion. We will make reference to Moss Adams’ audit of North Clackamas County Water Commission in our report on your financial statements. We will issue a written report upon completion of our audit of Sunrise Water Authority’s financial statements. Our report will be addressed to the Board of Commissioners of Sunrise Water Authority. We cannot provide
Page 2 of 9 Sunrise Water Authority Engagement Letter June 30, 2021 Audit assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other matter paragraphs. If our opinion is other than unmodified, we will discuss the reasons with you in advance. If circumstances occur related to the condition of your records, the availability of sufficient, appropriate audit evidence, or the existence of a significant risk of material misstatement of the financial statements caused by error, fraudulent financial reporting, or misappropriation of assets, which in our professional judgment prevent us from completing the audit or forming an opinion on the financial statements, we retain the right to take any course of action permitted by professional standards, including declining to express an opinion or issue a report, or withdrawing from the engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Oregon State Regulation. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Minimum Standards of Audits of Oregon Municipal Corporations in considering the entity’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose.
In accordance with our professional standards, we will communicate in writing to the appropriate level of management and those charged with governance matters concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we identify during the audit.
If during our audit we become aware that Sunrise Water Authority is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Oregon State Regulations may not satisfy the relevant legal, regulatory, or contractual requirements.
Our responsibility as auditors is limited to the period covered by our audit and does not extend to any other periods.
Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent
Page 3 of 9 Sunrise Water Authority Engagement Letter June 30, 2021 Audit financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Oregon State Regulations. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, we will inform the appropriate level of management of any material errors, fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will also require certain written representations from you about the financial statements and related matters.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. An audit is not designed to provide assurance on internal control or to identify deficiencies in internal control. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Oregon State Regulations.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of Sunrise Water Authority’s compliance with the provisions of applicable laws, regulations, contracts, and agreements. However, the objective of our audit will not be to provide an opinion on overall compliance, and we will not express such an opinion in our report on compliance issued pursuant to Oregon State Regulations.
As this engagement is not designed to be a fraud audit, management understands and accepts the inherent limitations of the audit services described in this agreement. Since we plan and perform
Page 4 of 9 Sunrise Water Authority Engagement Letter June 30, 2021 Audit our audit in accordance with U.S. generally accepted auditing standards and Oregon State Regulations to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from errors, fraudulent financial reporting, misappropriations of assets, or violations of laws or governmental regulations that are attributable to the entity or to acts by management or employees acting on behalf of the entity; and because the determination of abuse is so subjective, U.S. generally accepted auditing standards do not expect auditors to provide reasonable assurance regarding the detection of abuse.
Other Services
We will also prepare the financial statements of Sunrise Water Authority in conformity with U.S. generally accepted accounting principles based on information provided by you. We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
By your signature below, you acknowledge that management understands and agrees to assume all of the responsibilities stipulated in this section. Management is responsible for designing, implementing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including monitoring ongoing activities; for the selection and application of accounting principles; and for the fair presentation of the financial statements in conformity with U.S. generally accepted accounting principles.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, including identification of all related parties and all related-party relationships and transactions, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. and (4) access to the Board of Directors and Management of North Clackamas County Water Commission, or component auditors.
Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government
Page 5 of 9 Sunrise Water Authority Engagement Letter June 30, 2021 Audit involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws and regulations. You agree that you will confirm your understanding of your responsibilities as defined in this letter to us in your representation letter.
You are responsible for the preparation and fair presentation of the supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles (GAAP). You agree to include our report on the supplementary information in any document that contains and indicates that we have reported on the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of the measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); (4) you disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information; and (5) access to the Board of Commissioners and management of North Clackamas County Water Commission, or component auditors.
You agree to assume all management responsibilities for financial statement preparation services and any other nonattest services we provide. You will be required to acknowledge in the management representation letter our assistance with the preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to oversee any nonattest services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of the services; and accept responsibility for them.
Engagement Administration, Fees, and Other
We may from time to time and depending on the circumstances and nature of the services we are providing, use third-party service providers in serving your account. We may share confidential information about you with these service providers, some of whom may be cloud-based, but we remain committed to maintaining the confidentiality and security of your personal information. Accordingly, we maintain internal policies, procedures and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain confidentiality of your information and will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore,
Page 6 of 9 Sunrise Water Authority Engagement Letter June 30, 2021 Audit we will remain responsible for the work provided by such third-party service providers. Although, we will use our best efforts to make the sharing of your information with such third parties secure from unauthorized access, no completely secure system for electronic data transfer exists. As such, by your signature below, you understand that the firm makes no warranty, expressed or implied, on the security of electronic data transfers.
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
We will provide copies of our reports to the Authority; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection.
The audit documentation for this engagement is the property of Merina+Co and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Merina+Co personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend or decide to distribute the copies or information contained therein to others, including other governmental agencies.
In accordance with the terms and conditions of this agreement, Sunrise Water Authority shall be responsible for the accuracy and completeness of all data, information and representations provided to us for purposes of this engagement. Because of the importance of oral and written management representations to the effective performance of our services, Sunrise Water Authority releases and indemnifies our firm and its personnel from any and all claims, liabilities, costs and expenses attributable to any misrepresentation by management and its representatives.
It is our policy to keep records related to this engagement for seven years. However, Merina+Co, does not keep any original client records, so we will return those to you at the completion of the services rendered under this engagement. When records are returned to you, it is your responsibility to retain and protect your records (which includes any work product we provide to you as well as any records that we return) for possible future use, including potential examination by government or regulatory agencies. Merina+Co does not accept responsibility for hosting client information; therefore, you have the sole responsibility for ensuring you retain and maintain in possession all your financial and non-financial information, data and records. By your signature below, you acknowledge and agree that upon the expiration of the seven-year period Merina+Co shall be free to destroy our records related to this engagement.
Professional standards require us to be independent with respect to Sunrise Water Authority. Any discussions with our personnel regarding employment could pose a threat to our independence.
Page 7 of 9 Sunrise Water Authority Engagement Letter June 30, 2021 Audit
Therefore, you agree to inform the engagement partner before having any such discussions so that we can implement appropriate safeguards to maintain our independence.
Tonya Moffitt is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. Our fee for these services will be at our standard hourly rates which includes all out-of-pocket costs (such as report reproduction, word processing, postage, travel, copies, telephone, etc.) except that we agree that our gross fee, including expenses, will not exceed $28,350. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. Our invoices for these fees will be rendered as work progresses or upon completion and are payable on presentation. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs.
You may request that we perform additional services not addressed in this engagement letter. If this occurs, we will communicate with you regarding the scope of the additional services and the estimated fees. We also may issue a separate engagement letter covering the additional services. In the absence of any other written communication from us documenting such additional services, our services will continue to be governed by the terms of this engagement letter.
Should any litigation or adverse action (such as audits by outside organizations and/or threatened litigation, etc.), by third parties arise against Sunrise Water Authority or its officers subsequent to this engagement, which results in the subpoena of documents from Merina+Co and/or requires additional assistance from us to provide information, depositions or testimony, Sunrise Water Authority hereby agrees to compensate Merina+Co at our standard hourly rates then in effect for additional time charges and other costs (copies, travel, etc.), and to indemnify us for any attorney’s fees to represent Merina+Co.
In connection with this engagement, we may communicate with you or others via email transmission. We take reasonable measures to secure your confidential information in our email transmissions, including password protecting confidential documents. However, as email can be intercepted and read, disclosed, or otherwise used or communicated by an unintended third party, or may not be delivered to each of the parties to whom it is directed and only to such parties, we cannot guarantee or warrant that email from us will be properly delivered and read only by the addressee. Therefore, we specifically disclaim and waive any liability or responsibility whatsoever for interception or unintentional disclosure or communication of email transmissions, or for the unauthorized use or failed delivery of email transmitted by us in connection with the performance of this engagement. In that regard, you agree that we shall have no liability for any loss or damage to any person or entity resulting from the use of email transmissions, including any consequential,
Page 8 of 9 Sunrise Water Authority Engagement Letter June 30, 2021 Audit incidental, direct, indirect, or special damages, such as loss of sales or anticipated profits, or disclosure or communication of confidential or proprietary information.
We appreciate the opportunity to be of service to Sunrise Water Authority and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours,
Merina+Co Tualatin, Oregon Focused on Your Wants and Understanding Your Needs
RESPONSE:
This letter correctly sets forth the understanding of Sunrise Water Authority.
By:
Title:
Date:
Page 9 of 9
June 11, 2021
To the Board of Commissioners Sunrise Water Authority
We are engaged to audit the financial statements of Sunrise Water Authority for the year ended June 30, 2021. Professional standards require that we provide you with the following information related to our audit.
Our Responsibility Under U.S. Generally Accepted Auditing Standards
As stated in our engagement letter dated June 11, 2021, our responsibility, as described by professional standards, is to express opinions about whether the financial statements approved by management with your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our responsibility is to plan and perform the audit to obtain reasonable, but not absolute, assurance that the financial statements are free from material misstatement. Our audit of the financial statements does not relieve you or management of your responsibilities.
Generally accepted accounting principles provide for certain required supplementary information (RSI), which includes the management’s discussion and analysis (MD&A), schedule of the proportionate share of net pension liability, schedule of contributions - pension, schedule of proportionate share of the other post-employment benefits liability retiree health insurance account, schedule of changes in total other post-employment benefits liability and related ratios, schedule of contributions other post-employment benefit liability retiree health insurance account, and the schedule of contributions for other post-employment benefits implicit rate subsidy, to supplement the basic financial statements. Our responsibility with respect to the items listed above, and which supplements the basic financial statements, is to apply certain limited procedures in accordance with generally accepted auditing standards. However, the RSI will not be audited and, because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance, we will not express an opinion or provide any assurance on the RSI.
We have been engaged to report on supplementary information, such as combining schedules and budgetary comparison schedules, which accompany the financial statements but are not RSI. Our responsibility for this supplementary information, as described by professional standards, is to evaluate the presentation of the supplementary information in relation to the financial statements as a whole and to report on whether the supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole.
We have not been engaged to report on the introductory section or the statistical section, which accompany the financial statements but are not RSI. Our responsibility with respect to this other information in documents containing the audited financial statements and auditor’s report does not extend beyond the financial information identified in the report. We have no responsibility for determining whether this other information is properly stated. This other information will not be audited, and we will not express an opinion or provide any assurance on it.
As part of our audit, we will consider the internal control of Sunrise Water Authority. Such considerations will be solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. We are 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 specifically to identify such matters.
We gave significant consideration to the assistance we will provide when preparing the financial statements, which may reasonably be thought to bear on independence, in reaching the conclusion that independence has not been impaired. These additional services do not constitute an audit under Government Auditing Standards.
Planned Scope and Other Matters of the Audit
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested.
As part of our audit, we will obtain the financial statements of North Clackamas County Water Commission, a joint venture of Sunrise Water District, the City of Gladstone, and Oak Lodge Water District. We will include your ownership interest in the joint venture in the Authority’s financial statements. The financial statements of North Clackamas County Water Commission have not been audited by Merina+Co; therefore, we will make reference to Moss Adams’ audit of North Clackamas County Water Commission in our report on your financial statements.
Our audit will include obtaining an understanding of the entity and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Material misstatements may result from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by management or employees acting on behalf of the entity. We will generally communicate our significant findings at the conclusion of the audit. However, some matters could be communicated sooner, particularly if significant difficulties are encountered during the audit where assistance is needed to overcome the difficulties or if the difficulties may lead to a modified opinion. We will also communicate any internal control related matters that are required to be communicated under professional standards.
Page 2 of 3
Tonya Moffitt is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it.
This information is intended solely for the use of the Board of Commissioners and management of the Sunrise Water Authority and is not intended to be, and should not be, used by anyone other than these specified parties.
Very truly yours,
Merina+Co Tualatin, Oregon Focused on Your Wants and Understanding Your Needs
Page 3 of 3 Agenda Item – 2.2 SUNRISE WATER AUTHORITY
REGULAR BOARD MEETING June 23, 2021
SUBJECT Adopt Resolution 2021-08 Authorizing Transfer of Contingency within the General Fund of the FY2020-21 Budget
BOARD ACTION Adopt Resolution 2021-08 Authorizing Transfer of Contingency within the REQUESTED General Fund of the FY2020-21 Budget
EFFECTIVE DATE June 24, 2021
PRINCIPAL STAFF Wade Hathhorn, General Manager PERSON
DOCUMENTS Resolution 2021-08 ATTACHED Summary
BACKGROUND As part of the FY2020-21 Budget, the Board authorized appropriations totaling $4,772,000 for Materials and Services within the General Fund. Various events have led to the need to increase those appropriations based on actual and projected expenses to date, including increased (seasonal) demand for water, accelerated replacement of aged meters and related equipment, and unanticipated legal costs.
Per ORS 294.463, the law allows for transfers of monies within a particular fund in a given fiscal year budget for an amount not to exceed 15% of the total appropriation within that fund. Staff projects that a transfer of $500,000 of Contingency to the Materials and Services category within the FY 2020-21 budget will be needed to cover the anticipated added expenses. The total appropriations within the General Fund in the FY2020-21 budget totaling $16,733,400.
ANALYSIS The principal cost overruns in Materials and Services have arisen under three main items:
1. Water Purchases/Electricity: unusually warm, dry weather in April and May have caused local demand to significantly increase forcing added water purchases and delivery (electricity) costs. The anticipated cost overruns associated with this item is approximately $150,000.
2. System Maintenance: staff had scheduled to replace 500 aged or broken meters this year but had labor capacity to increase that
June 23, 2021 Agenda Item 2.2 Page 1 of 2
level of replacement to nearly 1,000 meters, targeted mainly at additionally replacing/removing pressure reducing valves (PRVs) in areas of concern (high pressure). The added meter replacements were authorized by the General Manager in acknowledgement of the prioritization of the work. The anticipated cost overruns associated with this item is approximately $250,000.
3. Legal Costs: Sunrise negotiated the renewal of a cell tower contract, allowing for favorable term and conditions over the next 20 years. There were added special legal costs associated with the execution of that priority totaling approximately $100,000.
Staff is requesting the Board authorize a total transfer of $500,000 of Contingency to Materials and Services within the General Fund of the FY2020-21 budget.
OPTIONS None
STAFF Adopt Resolution 2021-08 authorizing transfer of $500,000 of RECOMMENDATION Contingency to Materials and Services within the General Fund of the FY2020-21 Budget
June 23, 2021 Agenda Item 2.2 Page 2 of 2
RESOLUTION 2021-08
A RESOLUTION AUTHORIZING AN INTRAFUND TRANSFER OF CONTINGENCY WITHIN THE GENERAL FUND OF THE FY2020-21 BUDGET
WHEREAS, State budget law allows for transfers of monies within a particular fund in a given fiscal year budget, per ORS 294.463; and
WHEREAS, that same law allows for up to 15% of the total appropriation of a fund to be so transferred within the same fund by resolution or ordinance so authorized by the Board of Commissioners and
WHEREAS, the agency FY2020-21 budget included Materials and Services outlay in the General Fund of $4,772,000; yet, authorization is needed to cover increased expenditures for water purchases, maintenance of meters and other service equipment, and legal fees beyond those anticipated in the FY2020-21 budget; and
WHEREAS, the new requirements could be met by a transfer from Contingency of $500,000 to Materials and Services within the General Fund as part of the FY2020-21 budget; and
WHEREAS, the requested transfer is equivalent to 3.0% of the total General Fund appropriations and, hence, within the Board of Commissioner’s authority granted by law.
NOW, THEREFORE, BE IT RESOLVED The Board of Commissioners of the Sunrise Water Authority hereby resolves to authorize the following intrafund transfer within the General Fund of the FY 2020-21 Adopted Budget:
GENERAL FUND Existing Change Adjusted Appropriation: Personnel Services $ 3,688,000 $ 0 $3,688,000 Materials & Services $ 4,772,000 $500,000 $5,272,000 Capital Outlay $ 2,975,000 $ 0 $2,975,000 Contingency $ 2,000,000 ($500,000) $1,500,000 Total $16,733,400 $0 $16,733,400
So adopted by the Board of Commissioners of the Sunrise Water Authority this 23rd day of June 2021, by the following vote: Ayes ___, Nays ___.
SUNRISE WATER AUTHORITY
Chris Hawes, Chair
Kevin Bailey, Secretary Agenda Item – 2.3 SUNRISE WATER AUTHORITY
REGULAR BOARD MEETING June 23, 2021
SUBJECT Adopt Resolution 2021-09 Authorizing a $10,000,000 Special Public Works Fund Loan from the State of Oregon (Oregon Business)
BOARD ACTION Adopt Resolution 2021-09 Authorizing a $10,000,000 Special Public Works REQUESTED Fund Loan from the State of Oregon (Oregon Business)
EFFECTIVE DATE June 24, 2021
PRINCIPAL STAFF Wade Hathhorn, General Manager PERSON
DOCUMENTS Resolution 2021-09 ATTACHED Summary
BACKGROUND The organization is currently in the process of working with an architect firm to design and construct a new administration and field operations facility located off SE 172nd Avenue (Happy Valley). The engineer’s construction cost estimate is approximately $15,000,000.
ANALYSIS As part of planned financial strategy, the Board of Commissioners authorized staff to apply for a low-interest (2.5%) loan from the State of Oregon (Oregon Business Development Department) to supplement the funding of this project. The loan can be repaid over a 30-year payment period (or earlier without penalty).
The resulting debt service is not expected to negatively affect the financial integrity of the organization and will be repaid with support internally from revenues collected from rates and reimbursement system development charges.
Staff is requesting the Board grant the Board Chair and other key staff (as needed) authority to execute the loan documents.
OPTIONS None
STAFF Adopt Resolution 2021-09 authorizing a $10,000,000 Special Public RECOMMENDATION Works Fund Loan from the State of Oregon (Oregon Business) and authorize the Board Chair and General Manager the authority to execute loan documents.
June 23, 2021 Agenda Item 2.3 Page 1 of 2
RESOLUTION 2021-09
A RESOLUTION OF THE SUNRISE WATER AUTHORITY AUTHORIZING A LOAN FROM THE SPECIAL PUBLIC WORKS FUND BY ENTERING INTO AN INTERIM FINANCING CONTRACT WITH THE OREGON INFRASTRUCTURE FINANCE AUTHORITY The Board of Commissioners (the “Governing Body”) of the Sunrise Water Authority (the “Recipient”) finds: A. The Recipient is a “municipality” within the meaning of Oregon Revised Statutes 285B.410(9). B. Oregon Revised Statutes 285B.410 through 285B.482 (the “Act”) authorize any municipality to file an application with the Oregon Infrastructure Finance Authority of the Business Development Department (“OBDD”) to obtain financial assistance from the Special Public Works Fund. C. The Recipient has filed an application with the OBDD to obtain financial assistance for a “development project” within the meaning of the Act. D. The OBDD has approved the Recipient’s application for financial assistance from the Special Public Works Fund pursuant to the Act. E. The Recipient is required, as a prerequisite to the receipt of financial assistance from the OBDD, to enter into an Interim Financing Contract with the OBDD, number B21005, substantially in the form attached hereto as Exhibit 1. The project is described in Exhibit C to that Financing Contract (the “Project”). F. Notice relating to the Recipient’s consideration of the adoption of this [Ordinance/Resolution/Order] was published in full accordance with the Recipient’s charter and laws for public notification. NOW, THEREFORE, BE IT RESOLVED by the Governing Body of the Recipient as follows: 1. Financing Loan Authorized. The Governing Body authorizes the Chair (the “Authorized Officer”) to execute on behalf of Recipient the Financing Contract and such other documents as may be required to obtain financial assistance (the “Financing Documents”), including a loan from the OBDD, on such terms as may be agreed upon between the Authorized Officer and OBDD, on the condition that the principal amount of the loan from the OBDD to the Recipient is not in excess of $10,000,000 and an interest rate of 0.75% per annum. The proceeds of the loan from the OBDD will be applied solely to the “Costs of the Project” as such term is defined in the Financing Contract. 2. Sources of Repayment. Amounts payable by the Recipient are payable from the sources described in section 4 of the Financing Contract and the Oregon Revised Statutes Section 285B.437(3) which include: (a) The revenues of the project, including special assessment revenues; (b) Amounts withheld under ORS 285B.449 (1); (c) The general fund of the Recipient; or (d) Any other source. 3. Tax-Exempt Status. The Recipient covenants not to take any action or omit to take any action if the taking or omission would cause interest paid by the Recipient pursuant to the Financing Documents not to qualify for the exclusion from gross income provided by Section 103(a) of the Internal Revenue Code of 1986, as amended. The Recipient may enter into covenants to protect the tax-exempt status of
B21005 Interim - Sunrise Water Authority 2.3.1 Resolution 2021-09 Authorizing SPWF Loan Page 1 of 2 the interest paid by the Recipient pursuant to the Financing Documents and may execute any Tax Certificate, Internal Revenue Service forms or other documents as may be required by the OBDD or its bond counsel to protect the tax-exempt status of such interest.]
DATED this ____ day of ______, 20___. SUNRISE WATER AUTHORITY
______Chris Hawes, Chair ATTEST:
______Kevin Bailey, Secretary
B21005 Interim - Sunrise Water Authority 2.3.1 Resolution 2021-09 Authorizing SPWF Loan Page 2 of 2
Agenda Item – 2.4 SUNRISE WATER AUTHORITY
REGULAR BOARD MEETING June 23, 2021
SUBJECT Updated Proposal to Modify Paid Time Off Policy
BOARD ACTION Open discussion regarding proposed changes to employee paid leave REQUESTED
PRINCIPAL STAFF Wade Hathhorn, General Manager
DOCUMENTS None ATTACHED Summary BACKGROUND At the last meeting, staff introduced a proposal to revise the current employee paid leave program. A summary of the current PTO plan is outlined below: Year of Service PTO Days* 1-5 16-20 6-10 21-25 11-20 26-30 Beyond 31 *Time milestones represent the addition of days each year
The maximum cap is set at twice the annual rate of accrual.
The leave program is, in turn, supplemented by both short and long-term disability insurance paid by the employer. Note, it is uncommon for an employer to offer paid short-term leave. It was done so, in part, to supplement the loss of traditional sick-leave. Paid leave also includes 11 paid holidays.
Alternatively, staff presented a proposed plan that would add an “initial bank” of 5 days of paid leave for new employees, along with an amended schedule for rates of accrual:
Year of Service PTO Days* 1-5 20 6-10 25 11-20 26-30 Beyond 35 *Employee given a 5 day “bank” at time of hire
June 23, 2021 Agenda Item 2.4 Page 1 of 5 This plan, in essence, pre-loads a bank of hours and the accruals. This option adds 5 days at hire plus 10 days of paid leave in each of the first two 5-year periods of employment.
This plan, in essence, pre-loads a bank of hours and the accruals. This option adds 5 days at hire plus 10 days of paid leave in each of the first two 5-year periods of employment.
In addition, staff is asking for the “cap” to be revised to allow for any individual’s “personal bank” that exceeds 400 hours (50 days) to be converted to “cash” deposited to their respective VEBA account – not to exceed 10 days per year. (Note: a VEBA is a form of a health reimbursement account or HRA that is owned by the employee and transferrable upon separation or retirement.) In theory, a staff person could reach this threshold in just 2.5 years at the proposed accrual rates. However, practically, it may take 8-10 years to accumulate that level of unused paid leave.
ANALYSIS The Board withheld decision on staff’s proposal citing concerns over: (1) the potential for new hires to keep the initial 5-days of paid leave without meeting some minimum work history and (2) the amount of leave being added in the first 10-years. The Board further asked for a basic financial assessment of the proposed changes.
In addressing the latter, the average hourly rate of staff is about $35/hr or $280 per day. Each 10 days of additional leave poses a $2,800 liability to the organization per staff person. We currently have about 25 FTEs. That translates to a $70,000 liability during each of the first two 5-year periods, plus the 5-day initial bank (or another $1,400 for each new hire). This is a small fraction of the overall cost in personnel (which is more than $3 million annually).
As an aside, Oregon Sick Leave law requires eligible employers to provide a minimum paid leave of 1 hour for each 30 hours worked (optional maximum cap of 40 hours per year). Any additional paid leave for holidays and vacation is solely at the employer’s discretion.
Notwithstanding, typical comparable offerings by other agencies include a combination of vacation and sick leave. A summary of comparative programs is shown on the attached page.
OPTIONS Returning to staff’s proposal, the options for each part include:
1. Initial Bank of 5 days (at hire): (a) accept or reject as proposed; (b) allow all or a portion of this amount to go into effect after the first 6 months of employment or (c) issue half of the first year’s accrual at hire which would be withdrawn upon termination (for any reason) within the first 6 months of employment; then accrue thereafter at the regular rate.
June 23, 2021 Agenda Item 2.4 Page 2 of 5 2. Modified Rates of Leave Accrual: (a) accept or reject as proposed; (b) preserve the existing progression of adding one day each year during the first 10 years and a half a day each year thereafter (up to 20) but modify the starting rate from 16 to 18 days: Year of Service PTO Days* 1-5 18-22 6-10 23-27 11-20 28-32 Beyond 33
This option similarly adds 10 days during each of the first and second five year periods of employment, along with 2 additional days each year during the second 10-year period; or (c) return to a standard vacation and sick leave program.
3. Modified Cap: (a) accept or reject as proposed; (b) establish a different threshold number and/or the maximum number of “pay out” days per year (e.g. 5 instead of 10 days).
STAFF Open discussion. RECOMMENDATION
June 23, 2021 Agenda Item 2.4 Page 3 of 5 Summary of Comparative Paid Leave Programs
Agency Tenure Vacation Sick Leave* PTO** Holidays 0-5 12 12 18 11 Hillsboro 6-10 15 12 21 11 11-15 18 12 24 11 16-20+ 21 12 27 11 *5 days issued each Jan 1
Agency Tenure Vacation* Sick Leave* PTO Holidays 0-5 12 12 18 12 6-10 16.5 12 22.5 12 Lake Oswego 11-15 21.5 12 27.5 12 16-20 23.5 12 29.5 12 21-25+ 25 12 31 12 *Vacation cap at 2 x accrual rate; Sick leave cap at 1080 * Must take 8 days vacation per year; sick leave and vacation excess to VEBA
Agency Tenure Vacation Sick Leave* PTO** Holidays 0-5 20 6.5 23 10 6-10 25 6.5 28 10 Beaverton 11-15 28 6.5 31 10 16-20 31 6.5 34 10 21-25 34 6.5 37 10 26-30+ 37 6.5 40 10 *6.5 days issued Jan. 1 (with no annual accrual)
Agency Tenure Vacation Sick Leave* PTO** Holidays 0-5 12 12 18 11 6-10 15 12 21 11 Tigard 11-15 19 12 25 11 16-20 21 12 27 11 21-25 24 12 30 11 26-30+ 27 12 33 11 *5 days issued Jan. 1
Agency Tenure Vacation Sick Leave PTO Holidays 0-5 19 12 6-10 24 12 Gresham 11-15 30 12 16-20 32 12 21-25+ 34 12 *Former sick leave (6 days) was converted 1:1 for PTO
Agency Tenure Vacation Sick Leave* PTO** Holidays 0-5 12 12 18 11 6-10 18 12 24 11 Oak Lodge 11-15 19.5 12 25.5 11 16-20 22.5 12 28.5 11 21-25+ 25.5 12 31.5 11 **PTO shown is calculated using vacation plus 50% of sick leave
June 23, 2021 Agenda Item 2.4 Page 4 of 5
Employee Benefits
MEDICAL, VISION & PRESCRIPTION Employees have a choice between two Regence medical plans, either a $500 or $1000 deductible. The out-of-pocket max differs between the two plans, otherwise the coverage is the same.
DENTAL Employees have the choice between Moda/Delta Dental and Willamette Dental. Moda/Delta Dental offers an incentive plan, whereas Willamette Dental has a copay system similar to Kaiser. Willamette includes limited orthodontia coverage.
HRA VEBA Sunrise-funded Health Reimbursement Account. The amount funded monthly depends on the employee’s medical plan enrollment.
SHORT TERM DISABILITY 13 weeks of leave paid at 60% of the employee’s wages up to $900/week. Benefit for an injury/accident claim begins on day 1. Benefit following an illness begins on day 8. “Maternity Leave” is 6 weeks of benefit, beginning on day 8.
LONG TERM DISABILITY Benefits begin when Short Term Disability ends (90 days) and pay 60% of earnings up to $5,000 a month. A claim can last up to age 65.
LIFE INSURANCE A $20,000 life insurance and accidental death and dismemberment policy automatically issued (no health screening required). The policy is convertible if the employee leaves Sunrise.
PTO The current Paid Time Off policy is covered in the report.
HOLIDAYS Employees receive 8-hours of regular pay for each of 11 holidays off: New Year’s Day; MLK Jr. Day; Presidents’ Day; Memorial Day; Independence Day; Labor Day; Veterans Day; Thanksgiving Break (2 days); Christmas Eve; Christmas Day.
BEREAVEMENT LEAVE Employees receive 3 days of paid leave for the death of a covered family member. Additional time off is available to the employee using their PTO bank.
OPTIONAL BENEFITS: The following benefits are available to employees by election and at their cost: Flexible Spending Account (FSA); Dependent Care Reimbursement Account (DCRA); AFLAC; and, Deferred Compensation. There is also an optional Wellness Benefit of $15/month, paid by Sunrise.
June 23, 2021 Agenda Item 2.4 Page 5 of 5 Agenda Item – 3.1 SUNRISE WATER AUTHORITY REGULAR BOARD MEETING June 23, 2021
SUBJECT Manager’s Update
BOARD ACTION For Informational & Discussion Purposes Only REQUESTED
PRINCIPAL STAFF Wade Hathhorn, General Manager
ATTACHMENTS Cost Summary 060321 Notice of Design Review Summary CLACKAMAS COUNTY On June 12, the County announced it had reached the Governor’s HITS VACCINATION milestone to be granted the ‘Lower Risk’ designation with more than 65% MILESTONE of the (eligible) population receiving at least one COVID vaccination. This is an important milestone in that it lowers mask requirements and allows for greater occupation of indoor spaces, especially for vaccinated persons. This is a key element to our return to work progress and plan. More to come but we are grateful to all those accepting vaccination.
SNOWPACK UPDATE A period of a record dry and hot April and a continuation of that weather into May has led to an early reduction in the snowpack atop Mt. Hood.
This pattern raises concerns of potential early low flows in the Clackamas River and possible late summer conditions of curtailment.
NEW FACILITY UPDATE The General Manager will discuss ongoing progress regarding the design and planned construction of the new administrative and field operations facility. The project team has been dealing with extended delays in getting the required permits, especially those from Oregon Division of State Lands
June 23, 2021 Agenda Item 3.1 Page 1 of 2 regarding onsite wetland mitigation. Listed below is a current schedule of ongoing or future milestones:
Design and Construction Schedule
Early Grading Package: (reflects the two week shift) June 8 – Bid documents complete June 25 – ITB Issued July 1 – Pre-Bid meeting June 8 – Last day for questions June 15 – Last Addendum (if necessary) July 21 – Proposals due, price proposals publicly opened (online?) July 28 – NOI to Award (Board meeting) August 11 – Award Contract (special Board work session) August 16 – NTP (pending permits) October 27 - Substantial Completion
Main Package: (reflects the two week shift and a longer bid period due to the larger package) July 16 – Bid documents complete July 19 – Submitted to City of Happy Valley July 29 – RFP Issued August 5 – Pre-Proposal meeting August 19 – Last day for questions August 25 – Last Addendum (if necessary) September 1 – Proposals due September 8 – Proposals scored, proposers notified September 8 - Price proposals pubic opened (online or at Sunrise/Site?) September 15 – NOI to Award (at special Board work session) September 22 – Award Contract (at Board Meeting) September 23 – NTP (pending permits) November 2022 – Substantial Completion
The architect has also prepared an updated cost estimate (dated 060321). A copy of the cost estimate summary is attached, along with a copy of the public Notice of Design Review issued by the City of Happy Valley.
June 23, 2021 Agenda Item 3.1 Page 2 of 2 Sunrise Water Authority ACC Cost Consultants, LLC Estimate Date: 03-Jun-21 Happy Valley, OR Seth J. Pszczolkowski Document Date: 30-Apr-21 FFA 8060 SW Pfaffle Street, Suite 110 Print Date: 03-Jun-21 Portland, OR Tigard, Oregon 97223-8489 Print Time: 3:28 PM 50% CD Probable Cost Estimate 1.2 Phone: (503) 718-0075 www.archcost.com Constr. Start: 01-Jun-21
DIRECT CONSTRUCTION COST SUMMARY
Component Area $ / SF Total
Admin Building Estimate 14,309 sf $531.47 /sf $7,604,872
Shop / Storage Estimate 5,700 sf $475.57 /sf $2,710,745
Site Work Estimate $4,587,766
TOTAL DIRECT CONSTRUCTION COST 20,009 sf $744.83 /bldg sf $14,903,383
Budget $13,500,000
Indicated Surplus / (Deficit) ($1,403,383)
Admin Building Furnishings $286,000
Wetland Plantings $118,847 Total Project Cost $15,308,230
ADMIN BUILDING ALTERNATES 01 | Form Liners in Lieu of Lumber Deduct ± ($33,432) 02 | Motorized Window Shades in Lieu of Manual Operation Add ± $40,817 03 | Polished Topping Slab on Structural Slab Add ± $218,924 04 | Fall Protection System Finish Deduct ± ($3,120) 05 | Wash Area Equipment Enclosure Deduct ± ($8,881) 06 | Full Building Panelboard Surge Protection Deduct ± ($6,500)
SHOP / STORAGE BUILDING ALTERNATES 01 | Form Liners in Lieu of Lumber Deduct ± ($6,688)
The above estimates are for direct construction cost only. They do not include furnishings & equipment, architect and engineer design fees, consultant fees, inspection and testing fees, plan check fees, state sales tax, hazardous material testing and removal, financing costs, owners contingency, nor any other normally associated development costs.
The above estimates assume a competitively bid project, with at least three qualified bidders in each of the major sub-trades as well as the general contractors.
The above estimates assume a construction start date of: June 2021. If the start of construction is delayed beyond the date above, the estimates must be indexed at a rate of 5% per year compounded.
This is a probable cost estimate based on in-progress documentation provided by the Architect. The actual bid documents will vary from this estimate due to document completion, detailing, specification, addendum, etc. The estimator has no control over the cost or availability of labor, equipment, materials, over market conditions or contractor's method of pricing, and contractor's construction logistics and scheduling. This estimate is formulated on the estimator's professional judgment and experience. The estimate makes no warranty, expressed or implied, that the quantities, bids or the negotiated cost of the work will not vary from the estimator's opinion of probable construction cost.
Executive Summary - Page 1 Sunrise Water Authority ACC Cost Consultants, LLC Estimate Date: 03-Jun-21 Happy Valley, OR Seth J. Pszczolkowski Document Date: 30-Apr-21 FFA 8060 SW Pfaffle Street, Suite 110 Print Date: 03-Jun-21 Portland, OR Tigard, Oregon 97223-8489 Print Time: 3:28 PM 50% CD Probable Cost Estimate 1.2 Phone: (503) 718-0075 www.archcost.com Constr. Start: 01-Jun-21
SUMMARY Admin Building Shop / Storage Site Work Total
DIRECT CONSTRUCTION COSTS $ / sf Cost $ / sf Cost Cost
Area 14,309 sf 5,700 sf
02 | EXISTING CONDITIONS $0.00 $0 $0.00 $0 $5,593 $5,593 03 | CONCRETE 51.37 735,037 38.42 219,014 954,051 04 | MASONRY 0.00 0 0.00 0 0 05 | METALS 23.48 335,978 20.66 117,745 453,723 06 | WOOD, PLASTICS & COMPOSITES 67.86 970,976 84.82 483,469 1,454,445 07 | THERMAL & MOISTURE PROTECTION 57.01 815,718 92.09 524,896 1,340,614 08 | OPENINGS 57.36 820,768 40.31 229,788 1,050,556 09 | FINISHES 44.11 631,135 18.83 107,313 738,448 10 | SPECIALTIES 3.65 52,218 1.02 5,840 58,058 11 | EQUIPMENT 0.43 6,200 0.00 0 6,200 12 | FURNISHINGS 7.60 108,680 0.11 600 109,280 13 | SPECIAL CONSTRUCTION 0.00 0 0.00 0 0 14 | CONVEYING EQUIPMENT 6.29 90,000 0.00 0 90,000 21 | FIRE SUPPRESSION 9.16 131,071 15.95 90,891 221,962 22 | PLUMBING 15.73 225,028 22.00 125,380 350,408 23 | HVAC 29.28 418,902 16.26 92,686 511,588 26 | ELECTRICAL 48.79 698,149 31.11 177,326 875,475 27 | COMMUNICATIONS 9.19 131,516 3.36 19,143 150,659 28 | ELECTRONIC SAFETY & SECURITY 7.68 109,942 6.12 34,901 144,843 31 | EARTHWORK 3.87 55,441 5.22 29,736 620,346 705,523 32 | EXTERIOR IMPROVEMENTS 2,026,443 2,026,443 33 | UTILITIES 1,170,374 1,170,374 SUB-TOTAL $442.85 $6,336,759 $396.27 $2,258,728 $3,822,756 $12,418,243
Estimating / Design Contingency 3.50% 15.50 221,787 13.87 79,055 133,796 434,639 Index To Construction Start 0.42% 1.91 27,327 1.71 9,741 16,486 53,554 General Conditions / Insurance / Bond 10.50% 48.33 691,517 43.24 246,490 417,169 1,355,176 General Contractor OH & Profit 4.50% 22.89 327,483 20.48 116,731 197,559 641,772
TOTAL DIRECT CONSTRUCTION COST $531.47 $7,604,872 $475.57 $2,710,745 $4,587,766 $14,903,383
Division Summary - Page 2
Agenda Item – 3.2 SUNRISE WATER AUTHORITY
REGULAR BOARD MEETING June 23, 2021
SUBJECT Engineering & Construction Reports
BOARD ACTION For Informational Purposes Only REQUESTED
PRINCIPAL STAFF Tim Jannsen, Engineering Manager PERSON
DOCUMENTS Subdivisions Under Construction (listed below) ATTACHED Project Management Report Capital Improvement Projects Map (March, June, September & December only)
Summary
Proposed Subdivisions - Not Yet Under Construction
Name of Subdivision and Projects Number of Lots ALPINA ESTATES 132ND AVE NORTH OF SUNNYSIDE 9 RD ALTAMONT PH. 8 EAST OF JOHNSON CREEK BLVD 32 FOX HAVEN ESTATES RIDGECREST RD EAST OF 132ND AVE 19
FOXWOOD SUNNYSIDE RD EAST OF 162ND AVE 29
OWEN'S PARTITION TOSCANA PL WEST OF 147TH AVE 2 PLEASANT VALLEY VILLAGES PH. 3 162ND AVE NORTH OF 67 SUNNYSIDE RD PLEASANT VALLEY VILLAGES PH. 4 162ND AVE NORTH OF 31 SUNNYSIDE RD PLEASANT VALLEY VILLAGES PH. 5 162ND AVE NORTH OF 38 SUNNYSIDE RD QUAIL HILL 172ND AVE SOUTH OF CREEKSTONE 22 LN TRILLIUM NOOK 152ND DR NORTH OF HWY 212 8
Total Lots 257
June 23, 2021 Agenda Item 3.2 Page 1 of 4 Subdivisions Under Construction - Not Yet Approved For Meter Purchases
Name of Subdivision and Projects Number of Lots AIMEE GARDENS 131ST AVE SOUTH OF SUNNYSIDE RD 7 HERITAGE CREST MT SCOTT BLVD NORTH OF KING 9 RD HUNTER'S MEADOWS ECKERT LN EAST OF HIGHWAY 8 224 PACIFIC CREST 172ND AVE SOUTH OF HEMRICH RD 39
SCOUTERS MOUNTAIN PH. 2 EAST OF 145TH AVE & NORTH OF 118 MONNER RD
Total Lots 181
Subdivisions With Buildable Lots - Approved For Meter Purchases Number of Lots Name of Subdivision and Projects Remaining ALDER RIDGE RIDGECREST RD EAST OF 132ND AVE 4
ALTA VILLA 145TH AVE & CLATSOP ST 6
ALTAMONT NORTH OF IDLEMAN RD & EAST OF 92ND AVE 14
APPLEWOOD TERRACE RIDGECREST RD WEST OF 145TH AVE 1
AUTUMN MIST KING RD & REGINA CT 2
BELLA CASA 162ND NORTH OF MISTY DR 3
BRAEMARK ESTATES 118TH AVE & SS RD 5
CALLAHAN VISTA SE RIDGECREST RD 2
CASTLEWOOD PH. 2 & 3 130TH AVE NORTH OF SS RD 1
CAVALIER COURT 131ST AVE & ALMOND CT 4
CEDAR CREEK ESTATES SCOTT CREEK LN 3
CREEKSIDE TERRACE SUNNYSIDE RD EAST OF 162ND 8 AVE CREEKSTONE ESTATES WILLIAM OTTY RD & VALLEY VIEW TERR 1
EAGLE LANDING R-7 STEVENS RD & MONTEREY AVE 5
EMERALD VALLEY RIDGECREST RD & 147TH AVE 2
EMMERT HEIGHTS 92ND AVE & HINKLEY AVE 4
EMMERT RIDGEVIEW 122ND AVE & HUBBARD RD 1
ESMERALDA ALDRIDGE RD & 147TH AVE 6
ESTATES AT MEADOWS GATE MOUNTAIN GATE RD 1
HAGGART PARTITION RIDGECREST EAST OF MT SCOTT BLVD 1
June 23, 2021 Agenda Item 3.2 Page 2 of 4 HIDDEN FALLS PH. 3 EAST OF 152ND DR & SOUTH OF SUNNYSIDE 32 RD HIGHLANDER ESTATES NORTH OF RIDGECREST RD 1
HIGHLAND MIST NORTH OF RIDGECREST RD 5
JACKSON HILLS PH. 1-3 145TH AVE & RIDGCREST RD 1
JACKSON HILLS PH. 4 & 5 EAST OF 145TH AVE & SOUTH OF 28 CLATSOP ST J B MEADOWS 118TH AVE & SUMMERS LN 5
JOHNATHAN SUMMERS ESTATES 118TH AVE & SUMMERS LN 3
KASAB PARTITION 147TH AVE SOUTH OF MONNER RD 1
LIBERTY VIEW 122ND AVE & MOUNTAIN GATE RD 3
MADELYN HEIGHTS CALLAHAN RD & RIDGECREST RD 3
MADELYN MEADOWS EAST OF 129TH AVE & NORTH OF 2 SUNNYSIDE RD MADRONA ECKERT LN 2
MARTIN'S VIEW ESTATES 232ND AVE SOUTH OF HWY 212 2
MOUNTAIN GATE PH. 2 129TH AVE & MOUNTAIN GATE RD 2
MITCHELL PARK 129TH AVE SOUTH OF KING RD 2
MOLLY MARIE 139TH AVE SOUTH OF SS RD 1
NORMANDY GARDENS 132ND AVE SOUTH OF SS RD 1
NORTHERN HEIGHTS PH. 1 & 2 145TH AVE NORTH OF RIDGECREST 2 RD NORTHPOINT 132ND AVE & CALLAHAN RD 4
NORTHVIEW PH. 1 & 2 147TH AVE & ALTA VISTA DR 3
OVERLOOK 119TH AVE & SUMMERS LN 5
PARKSIDE PH. 2, 3, & 4 SOUTH OF RIDGECREST RD 8
PLEASANT VALLEY VILLAGES PH. 1 & 2 162ND AVE NORTH OF 323 SUNNYSIDE RD PONTE CINO PH. 2 132ND AVE SOUTH OF SS RD 2
REANNA RIDGE 127TH AVE & MATHER RD 2
RIM ACRES MATHER RD & CRANBERRY LP 3
SARAH KNOLL MOUNTAIN GATE RD 1
SCOUTERS MOUNTAIN PH. 1 EAST OF 145TH AVE & NORTH OF 13 MONNER RD SHADOW RIDGE 147TH AVE NORTH OF SS RD 4
SIRI HILLS SOUTH OF HWY 212 & EAST OF HWY 224 9
STELLA HEIGHTS 172ND AVE SOUTH OF HEMRICH 3 RD STILLWATER ESTATES SNOW FIRE DR & MOUNTAIN GATE RD 5
STONE BRIDGE SCOTT CREEK LN & COUGAR WY 1
June 23, 2021 Agenda Item 3.2 Page 3 of 4 STONE RIDGE SUMMIT MOUNTAIN GATE RD EAST OF SE 3 129TH AVE SUNRISE MOUNTAIN VIEW EAST OF 152ND AVE NORTH OF SS RD 2
SUNSHINE RIDGE (SOUTHERN RIDGE PH. 1) NORTH OF SS RD WEST 7 OF 147TH AVE TARALON 157TH AVE TO 162ND AVE SOUTH OF SS RD 4
THE RESERVE PH. 1 & 2 SOUTH OF MOUNTAIN GATE RD 4
TRICKLE CREEK 132ND AVE SOUTH OF SS RD 3
VALEMONT PARTITION EAST OF 132ND AVE & NORTH OF 1 RIDGECREST RD VINEYARD RIDGE PH. 2 122ND AVE & HUBBARD RD 1
VISTA HEIGHTS 147TH AVE NORTH OF SS RD 3
WILLINGHAM HEIGHTS MATHER RD 1
WOODLAND HEIGHTS 132ND AVE NORTH OF SS RD 1
Total Lots (as of May 31, 2021) 586
Total Lots (as of April 30, 2021) 626
Total Lots (as of March 31, 2021) 465
June 23, 2021 Agenda Item 3.2 Page 4 of 4 SUNRISE PROJECT MANAGEMENT REPORT - FY 2020-21
FY 2020-21 FY 2020-21 Total Water System Improvements (SDC Funds) Budgeted Costs Costs Project Percent FY 2020-21 FY 2021-22 Name & Description Costs To Date To Date Status Phase Complete J A S O N D J F M A M J Q1 Q2 Q3 Q4 1617-10001 Reservoir 11 ($8.2M) $ 1,300,000 1,116,379.73 8,201,712.66 Active Planning 100% Design and construct 3 MG concrete wire Design 100% wrapped cylindrical tank off SE 147th Bid 100% Construction 99%
1718-10019 CRW 152nd Reservoir ($4.5M) $ - 4,908,489.01 Completed Planning 100% Partner to CRW Design and Construction Design 100% 6 MG Concrete Wire Wrapped Tank Bid 100% Construction 100%
1718-10012 Pump Station 15 Standby Generator Wall $ 50,000 - Incidental Planning 50% Install a sound barrier outside new generator Design 0% Bid 0% Construction 0%
1920-10036 Water System Master Plan $ 50,000 21,136.50 46,984.34 Active Planning 35% Began June 2019 Studies our delivery of water in key areas Design 0% of improvement and is mandated by the Bid 0% department of health Construction 0%
ASR Well $ 200,000 - Incidental Planning 0% Siting and preliminary design for a new Design 0% T B D ASR well Bid 0% Construction 0%
Total eligible for SDC Improvement funds $ 1,600,000 1,137,516.23 13,157,186.01
FY 2020-21 FY 2020-21 Total Water System Renewal Budgeted Costs Costs Project Percent FY 2020-21 FY 2021-22 Name & Description Costs To Date To Date Status Phase Complete J A S O N D J F M A M J Q1 Q2 Q3 Q4 1718-10026 Electrical Study $ 150,000 47,935.18 73,442.66 Active Planning 100% Began April 2019 An assessment will be made of the adequacy Design NA and condition of the electrical systems at all Bid 100% our pump stations Construction NA
NA Pump Station Rehabilitation $ 1,000,000 - Active Planning 100% Repairs and upgrades expected for pump Design NA stations as result of Electrical Study Bid 100% Construction NA
1718-10017 Sunridge Pneumatic Pressure Zone Rehab $ 125,000 14,081.94 14,081.94 Active Planning 100% Replace pneumatic system and add back-up Design 75% power; equipment purchase by Sunrise Bid 25% Construction 0%
1718-10018 Sunridge 2 Tank Repair $ 35,000 - - Inactive Planning 0% Engineering study to examine possible Design 0% T B D repair of leaking concrete reservoir Bid 0% Construction 0%
1920-10040 Page Park Court ($35,000) $ - 42,613.12 Active Planning 100% Re-route 150 ft of 8" distribution main from Design 100% private property to a public utility easement Bid 100% Construction 100%
1920-10043 Well 5 Rehab Project ($100,000) $ - 19,049.66 Active Planning 100% Pull and reinstall motor, shaft, pump column Design 100% and bowls, video well, re-develop well, motor Bid 100% repairs, pump repairs Construction 100% FY 2020-21 FY 2020-21 Total Water System Renewal Budgeted Costs Costs Project Percent FY 2020-21 FY 2021-22 Name & Description Costs To Date To Date Status Phase Complete J A S O N D J F M A M J Q1 Q2 Q3 Q4 1920-10044 SE 129th 4" Main Replacement $ - 18,265.27 37,314.93 Active Planning 100% The City is repaving this street presenting Design 100% a good opportunity to replace the 4" cast iron Bid 100% with a 6' ducticle, increase fire protection & Construction 100% relocate 2 service closer to the property lines 2021-10046 Anna Ct Service Replacement Program $ - 34,039.28 34,039.28 Active Planning 100% Replace service lines Design 100% Bid 0% Construction 80%
1920-40045 High Ridge Ct/Dogwood Ln Intertie ($250,000) $ - 8,770.00 8,770.00 Active Planning 0% This project installs an intertie from High Design 0% Ridge Ct to SE Dogwood Ln and replaces an Bid 0% existing 4" CI waterline on Dogwood Ln. Construction 0%
Total for Water System Maintenance Expense $ 1,310,000 $ 123,092 3,530.87
FY 2020-21 FY 2020-21 Total Abandonment/Expense & Building, Land Improve Budgeted Costs Costs Project Percent FY 2020-21 FY 2021-22 Costs* To Date To Date Status Phase Complete J A S O N D J F M A M J Q1 Q2 Q3 Q4 1718-10028 Abandon services on 8" cast iron main and install Active Planning 100% new services on 12" main ($1.8M total) Design 100% Abandon portion of 8" Main on SE HWY 212$ - - 5,270.36 Bid 100% New Services portion of 12" Main on SE HWY 212$ - - 704,984.29 Construction 100% Install new 12" Main on SE HWY 212$ - -
1819-10031 Rock Creek Crossing Relocation ($20,000) $ - 8,622.39 12,153.26 Incidental Planning 100% The removal of a culvert will require a (Expense Budget) Design 100% distribution main realignment Bid 0% Construction 100%
AC00 Armstrong Circle Building $ 1,500,000 1,203,871.18 1,455,318.12 Active Planning 80% Design 30% Bid 0% Construction 0%
1920-35001 Mather Pump Roof$ 15,000 8,009.85 8,009.85 Active Planning 100% - Design 100% Bid 100% Construction 100%
2021-10047 Reservoir 3-5 Fence$ - 579.50 579.50 Active Planning 100% - Design 100% Bid 100% Construction 0%
Reserve Fund Capital - Vehicles & Equip - Non Project $ 197,000 194,320.90 CIP Meters/Hydrants & Miscellaneous Capital$ 150,000 97,195.64 AC Admin & Operations building ($3.3M)$ 1,515,000 1,212,460.53 General Fund Capital Outlay - Non Project $ 1,665,000 1,309,656.17
Capital Outlay - Projects Improvement$ 1,600,000 1,137,516.23 Capital Outlay - Projects Renewal$ 1,310,000 123,091.67 Outlay - Abandonment M&S$ - 8,622.39 Capital Outlay - Non Project $ 1,862,000 1,503,977.07 Capital Contingency$ 1,500,000 - Total $ 6,272,000 2,773,207.36
Agenda Item – 3.3 SUNRISE WATER AUTHORITY
REGULAR BOARD MEETING June 23, 2021
SUBJECT Operational Reports
BOARD ACTION For Informational Purposes Only REQUESTED
PRINCIPAL STAFF Tim Jannsen, Engineering Manager PERSON
DOCUMENTS Newly Installed Equivalent Residential Units (ERUs) ATTACHED Water Pumped to Sunrise Water SWA Unaccounted for Water Twelve Month Running Average
Summary
BACKGROUND The following graphs are presented to the Board for informational purposes.
OPTIONS None.
STAFF RECOMMENDATION None.
June 23, 2021 Agenda Item 3.3 Page 1 of 1 Newly Installed Equivalent Residential Units (ERUs) 80 600 70 500 60 400 50 40 300
Monthly 30 200
20 Month RunningTotal
100 -
10 12 0 0
Monthly ERUs 12-Month Running Total ERUs Water Pumped to Sunrise Water 500 3000 450 400 2500 350 2000 300 250 1500 200 150 1000 100 Monthly (1000 ccf) 500 50
0 0
Month (1000 Total Running ccf)
- 12 Monthly Pumped 12-Month Running Total Pumped SWA Unaccounted For Water Twelve Month Running Average
180 9% 160 8% 140 7% 120 6% 100 5% 80 4% 60 3% 40 2%
20 1% Uncaccounted for Water Uncaccounted for Water (MG) (MG) Water for Uncaccounted 0 0% 5/19 7/19 9/19 11/19 1/20 3/20 5/20 7/20 9/20 11/20 1/21 3/21 5/21
Unaccounted for Water in MG Unaccounted for Water (%) Agenda Item – 3.4 SUNRISE WATER AUTHORITY
REGULAR BOARD MEETING June 23, 2021
SUBJECT Financial Statements – May 2021
BOARD ACTION The financial report is provided for the Board to review REQUESTED
EFFECTIVE DATE June 23, 2021
PRINCIPAL STAFF Denise Bergstrom, Finance Director PERSON
DOCUMENTS Revenue Expense Graphs ATTACHED Cash Graphs Water Sales Graph Meters Sold by Month and Size Meter Sales Cash Balance Report Cash Position and Transfers Board Audit Report Revenue vs Expense by Fund and Acct Type compared to Budget Bank Reconciliation LGIP Reconciliation
Summary
BACKGROUND The above listed financial statements are presented to the Board each month for your review, along with the addition of the Draft of the Contingency Resolution.
June 23, 2021 Agenda Item 3.4 Page 1 of 14 Revenue and Expenditure Graphs
Monthly FY21 Revenue Annual Monthly FY21 SDC Revenue Annual $1,800,000 $12,000,000 $800,000 $5,000,000 $1,600,000 $700,000 $10,000,000 $4,000,000 $1,400,000 $600,000 $1,200,000 $8,000,000 $500,000 $3,000,000 $1,000,000 $6,000,000 $400,000 $800,000 $300,000 $2,000,000 $600,000 $4,000,000 $400,000 $200,000 $2,000,000 $1,000,000 $200,000 $100,000 $0 $0 $0 $0 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Water Sales Other YTD Budget* SDC Install YTD Budget
FY21 Expenses FY21 Total Capital Monthly Annual Monthly Annual $800,000 $5,000,000 $5,000,000 $700,000 $4,500,000 $4,000,000 $4,000,000 $600,000 $3,500,000 $500,000 $3,000,000 $3,000,000 $400,000 $2,500,000 $2,000,000 $300,000 $2,000,000 $200,000 $1,000,000 $1,500,000 $100,000 $1,000,000 $0 $0 $500,000 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun $0 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Personnel Admin System Water/Electric M&S YTD M&S Budget YTD Actual Budget*
Notes . We had another strong month of meter sales with 42 meters sold, again. . The May year-to-date materials and services expenses slowed down but are still above budget. There will be a year-end resolution moving contingency budget into materials and services budget to manage these additional expenditures for legal expense, water and pumping electricity purchases, and meter maintenance expenses. . Personnel expense is a separate object classification for budget purposes than the materials and services categories, and is continuing to show savings. *The budget timing changes above for revenue are not reflected in the budget to actual report; the Interfund Loan July 2020 payback is also not included above.
June 23, 2021 Agenda Item 3.4 Page 2 of 14 Cash Graphs
FY21 General Fund Reserves FY21 SDC Reserves $18,000,000 $6,000,000
$16,000,000 $5,000,000 $14,000,000 $4,000,000 $12,000,000 $10,000,000 $3,000,000 $8,000,000 $2,000,000 $6,000,000 $1,000,000 $4,000,000 $0 $2,000,000 90 Days O&M Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun $0 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Reimbursement Improvement
FY21 Reserve Fund FY21 Interest $700,000 $18,000 $16,000 $600,000 $14,000 $500,000 $12,000 $10,000 $400,000 $8,000 $300,000 $6,000 $4,000 $200,000 $2,000 $100,000 $0 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun $0 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun General Fund SDC Fund Reserve Fund Bond Fund
Notes . General fund reserves have dropped to be $3.8 million less than July 1, 2018. . The current Interfund Loan Balance from the General Fund to the SDC Fund for Improvements is $9.4 million and to the SDC Fund for Reimbursement (bond payments) is $2.3 million. . Interest on the LGIP is at .60%.
June 23, 2021 Agenda Item 3.4 Page 3 of 14 Water Sales Non-Residential Residential 12-Month Running AVG Total Sales
$1,800,000 $12,000,000
$1,600,000 $10,000,000 $1,400,000
$1,200,000 $8,000,000
$1,000,000 $6,000,000 $800,000
$600,000 $4,000,000
$400,000 $2,000,000 $200,000
$0 $0 4/18 7/18 10/18 1/19 4/19 7/19 10/1901/2004/2007/2010/20 1/21 4/21
*9/2019 change to monthly billing for residences on bi-monthly billing brought revenue forward from 10/2019 and caused a drop in 9/2020 and a jump in 10/2020 of the 12- Month Running AVG
June 23, 2021 Agenda Item 3.4 Page 4 of 14 Meters Sold By Month & Size Fiscal Year 2020-2021 Last Year Last Year 5/8" Upgrade Upgrade Total Total Total Total Meters Month x 3/4" 3/4" 3/4" 1" 1" 1-1/2" 2" 3" 4" Meters Gen. Fund SDC Total Dollars Meters To Date Diff. July 31 - - - 1 - - - - 31 10,971$ $ 305,399 $ 316,370 28 28 3 August 20 ------1 - 21 10,335$ $ 328,825 $ 339,160 24 52 (3) September 30 10 - 4 - - - - - 44 24,762$ $ 516,718 $ 541,480 51 103 (7) October 39 ------39 13,799$ $ 366,405 $ 380,204 43 146 (4) November 42 1 ------43 14,884$ $ 408,682 $ 423,566 37 183 6 December 29 - - - - - 1 - - 30 12,317$ $ 347,615 $ 359,932 22 205 8 January 36 - 1 ------36 13,217$ $ 342,897 $ 356,114 53 258 (17) February 39 - - - 2 - - - - 39 14,823$ $ 394,589 $ 409,412 36 294 3 March 29 ------1 30 14,168$ $ 522,585 $ 536,753 22 316 8 April 41 - - - - 1 - - - 42 15,235$ $ 448,200 $ 463,435 55 371 (13) May 42 ------42 27,606$ $ 418,320 $ 445,926 18 389 24 June ------$ -$ -$ 52 441 Totals YTD: 378 11 1 4 3 1 1 1 1 397 172,117$ $ 4,400,235 $ 4,572,352 441 8
Last Year Last Year +/- Mthly vs. +/- Mthly vs. Total ERU's 5/8" Upgrade Upgrade Total Total ERU's ERU ERU per Month ERU's/Month x 3/4" 3/4" 3/4" 1" 1" 1-1/2" 2" 3" 4" ERU's ERU's To Date Last Year Budgeted Budgeted July 31.0 - - - 1.5 - - - - 32.5 28.0 28.0 4.5 15.5 17 August 20.0 ------15.0 - 35.0 48.0 76.0 (13.0) 18.0 17 September 30.0 15.0 - 10.0 - - - - - 55.0 73.0 149.0 (18.0) 39.0 16 October 39.0 ------39.0 43.0 192.0 (4.0) 22.0 17 November 42.0 1.5 ------43.5 40.0 232.0 3.5 27.5 16 December 29.0 - - - - - 8.0 - - 37.0 22.0 254.0 15.0 20.0 17 January 36.0 - 0.5 ------36.5 53.0 307.0 (16.5) 20.5 16 February 39.0 - - - 3.0 - - - - 42.0 36.0 343.0 6.0 25.0 17 March 29.0 ------25.0 54.0 22.0 365.0 32.0 38.0 16 April 41.0 - - - - 5.0 - - - 46.0 55.0 420.0 (9.0) 29.0 17 May 42.0 ------42.0 18.0 438.0 24.0 25.0 17 June ------68.0 506.0 17 Totals YTD: 378.0 16.5 0.5 10.0 4.5 5.0 8.0 15.0 462.5 506.0 24.5 279.5 200
Note: Irrigation-Temp and Fire Meter sales not included in the count Fire: 11 Irrigation-Temp: 3 Transfers: 1 Removed meters receiving SDC credits 1-1/2" w/credit 1 4" w/credit 1
June 23, 2021 Agenda Item 3.4 Page 5 of 14 Meter Sales May 2021
Meter Service Installation SDC SDC Credit/ Company Subdivision Size Type Charge Reimb Improv Dig-in Other Total Bel Air Custom Homes Jackson Hills 4 #24 5/8 x 3/4 1 Domestic $300.00 $2,421.00 $7,539.00 $43.00 $10,303.00 Zitzelberger 17958 SE Sunnyside Rd 5/8 x 3/4 1 Domestic $500.00 $2,421.00 $7,539.00 $3,000.00 $43.00 $13,503.00 Pleasant Valley Villages #216-217, 222, 224, $3,300.00 $26,631.00 $82,929.00 $473.00 $113,333.00 Heritage Homes 267, 269, 345-346, 348, 358-359 5/8 x 3/4 11 Domestic $1,200.00 $9,684.00 $30,156.00 $172.00 $41,212.00 Heritage Homes Pleasant Valley Villages #215, 219-220, 244 5/8 x 3/4 4 Domestic Ichijo Pleasant Valley Villages #181 5/8 x 3/4 1 Domestic $300.00 $2,421.00 $7,539.00 $43.00 $10,303.00 Ichijo Pleasant Valley Villages #155 5/8 x 3/4 1 Domestic $300.00 $2,421.00 $7,539.00 $43.00 $10,303.00 Ichijo Pleasant Valley Villages #119-120 5/8 x 3/4 2 Domestic $600.00 $4,842.00 $15,078.00 $86.00 $20,606.00 Hidden Falls 3 #114, 116, 129, 141-142, 145, $2,700.00 $21,789.00 $67,851.00 $387.00 $92,727.00 Icon Construction 150, 181, 183 5/8 x 3/4 9 Domestic Faris 8759 SE Margie Way 5/8 x 3/4 1 Domestic $300.00 $2,421.00 $7,539.00 $3,500.00 $43.00 $13,803.00 Parker Dev. NW Jackson Hills 4 #2 5/8 x 3/4 1 Domestic $300.00 $2,421.00 $7,539.00 $43.00 $10,303.00 Richmond American Homes Scouters Mtn #32, 74-75, 80 5/8 x 3/4 4 Domestic $1,200.00 $9,684.00 $30,156.00 $172.00 $41,212.00 TA Liesy Jackson Hills 4 #16-17, 19, 30 5/8 x 3/4 4 Domestic $1,200.00 $9,684.00 $30,156.00 $172.00 $41,212.00 TA Liesy Mountain Gate 2 #28 5/8 x 3/4 1 Domestic $300.00 $2,421.00 $7,539.00 $43.00 $10,303.00 Toll Bros Scouters Mtn #191 5/8 x 3/4 1 Domestic $300.00 $2,421.00 $7,539.00 $43.00 $10,303.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
5/8" x 3/4" 42 $12,800.00 $101,682.00 $316,638.00 $6,500.00 $1,806.00 $439,426.00 3/4" 0 Upgrade 3/4" 0 Net Refunds 1" 0 Add'l Dig-In/Damage $6,500.00 $6,500.00 Upgrade 1" 0 Temp -Irrigation $0.00 1-1/2" 0 $12,800.00 $101,682.00 $316,638.00 $13,000.00 $1,806.00 $445,926.00 1-1/2" w/credit 0 2" 0 3" 0 4" 0 42 General Fund System Development Revenue $27,606.00 Fire 0 SDC Fund System Development Revenue $418,320.00 Irrigation - Temp 0 $445,926.00
June 23, 2021 Agenda Item 3.4 Page 6 of 14 SUNRISE WATER AUTHORITY CASH BALANCES As of May 31, 2021
GENERAL FUND May April March CASH $ 600.00 $ 600.00 $ 600.00 WELLS FARGO CHECKING 1,086,612.57 1,101,078.45 581,403.18 LGIP 12,253,923.97 12,247,682.93 13,141,379.82 TOTALS $ 13,341,136.54 $ 13,349,361.38 $ 13,723,383.00
RESERVE FUND WELLS FARGO CHECKING $ 122,368.13 $ 110,127.71 $ 92,824.56 LGIP 453,661.79 453,430.73 453,207.23 TOTALS $ 576,029.92 $ 563,558.44 $ 546,031.79 CONSTRUCTION FUND (SDC's) WELLS FARGO REIMBURSEMENT $ 268,295.00 $ 166,613.00 $ 200,568.00 WELLS FARGO IMPROVEMENT 869,973.35 553,335.35 736,305.35 LGIP 121,895.21 119,677.74 117,798.93 LGIP REIMBURSEMENT 1,331,643.94 1,331,643.94 1,131,643.94 LGIP IMPROVEMENT 2,900,364.79 2,900,364.79 2,200,364.79 TOTALS $ 5,492,172.29 $ 5,071,634.82 $ 4,386,681.01
REVENUE BOND DEBT SERVICE RESERVE FUND WELLS FARGO CHECKING $ - $ - $ - LGIP 1,757,702.44 1,756,807.22 1,755,941.27 TOTALS $ 1,757,702.44 $ 1,756,807.22 $ 1,755,941.27
TOTAL ALL ACCOUNTS $ 21,167,041.19 $ 20,741,361.86 $ 20,412,037.07 CASH RECONCILIATION $ 600.00 $ 600.00 $ 600.00 CHECKING RECONCILIATION$ 2,347,249.05 $ 1,931,154.51 $ 1,611,101.09 LGIP RECONCILIATION$ 18,819,192.14 $ 18,809,607.35 $ 18,800,335.98 DIFFERENCE $ - $ - $ -
June 23, 2021 Agenda Item 3.4 Page 7 of 14 SUNRISE WATER AUTHORITY Cash Position and Transfers forMay 2021
General Checking & Petty LGIP-5133 LGIP-5422 LGIP-5134 (Rev Cash (General) (Reserve) LGIP-5506 (SDC) Bond) Total Beginning Balance 1,931,754.51 12,247,682.93 453,430.73 4,351,686.47 1,756,807.22 20,741,361.86 Cash Receipts 1,217,060.32 6,241.09 231.06 2,217.52 895.22 1,226,645.21 ADP ACH Withdrawals (157,730.87) (157,730.87) AP Checks & P-Card (599,066.33) (0.05) (0.05) (599,066.43) Electronic payments (44,168.58) (44,168.58) Transfers between accounts - - Ending Balance 2,347,849.05 12,253,923.97 453,661.79 4,353,903.94 1,757,702.44 21,167,041.19
Cash Balances May 2020 to May 2021 $25,000
$20,000
$15,000
$10,000
$5,000
$- May June July Aug Sept Oct Nov Dec Jan Feb Mar Apr May
General Fund Reserve Fund SDC Fund Revenue Bond Fund Total
June 23, 2021 Agenda Item 3.4 Page 8 of 14 Bank BoardReconciliation Audit
User: dbergstrom Printed: 06/14/2021 - 12:21PM Date 05/01/2021 - 05/31/2021 Range:Systems: '(All)'
Check No. Vendor/Employee Transaction Description Date Amount
Fund: 01 GENERAL FUND Department: 00 General Fund-Non-Depart
0 Docusign Inc Subscription 04/24/21-04/23/22 05/06/2021 2,300.00 0 General Pacific, Inc Badger M120 1 1/2" Meter, 2 Bolt Elliptical Long, 13" lay length05/27/2021 2,180.00 52759 ANDY JINHUA CHEN Refund Check 234525-000, 15400 SE BARLOW CT 05/13/2021 21.00 52760 DORANE DACHTLER Refund Check 029633-000, 16045 SE KINGBIRD DR 05/13/2021 13.39 52761 KYLE & DEBORAH HAMAR Refund Check 009043-000, 12323 SE BLUFF DR 05/13/2021 120.00 52762 DAVID ROUSE Refund Check 015822-000, 15780 SE HEIDI LN 05/13/2021 30.00 52763 MARTE SHEERAN Refund Check 011600-000, 12764 SE 123RD AVE 05/13/2021 56.80 52766 PM Backflow April 2021 50% scrap sales 05/13/2021 712.65 52767 American Family Life Assurance CompanyMay 2021 coverage 05/20/2021 877.62 52778 OHA-Oregon Health Authority Annual water system fee for FY22 05/20/2021 13,500.00
Total for Department: 00 General Fund-Non-Depart 19,811.46 Department: 01 ADMINISTRATION
0 Chaves Consulting Inc May 2021 user fees 05/06/2021 370.20 0 Docusign Inc Subscription 04/24/21-04/23/22 05/06/2021 460.00 0 Special Districts Insurance June 2021 coverage 05/27/2021 5,738.48 0 UniFirst Corporation 04/22/21 services 05/20/2021 466.74 52756 CTX Business Solutions CN3908-01 04/25/21-5/24/21 05/06/2021 692.47 52765 Pamplin Media Group Budget hearing notice 05/13/2021 597.52 52770 Clackamas Cty-Dept of Finance Low income assitance program 05/20/2021 50.00 52776 Iron Mountain Inc May 2021 storage 05/20/2021 270.21 52780 PGE April 2021 office 05/17/2021 581.50 52781 Clackamas River Water April 2021 shared services 05/27/2021 8,326.80 100000980 AT&T Mobility Cell phone services 05/10/2021 1,634.07 100000982 The Oregonian Newspaper subscription 05/10/2021 38.13 100000984 Water Environment Services (cc) Monthly sewer bill 05/10/2021 61.85 100000985 Wells Fargo Commercial Card (ACH) Shipping Expenses - Echologics Devices 05/10/2021 707.55 100000986 Amazon (CC) iPad chargers 05/10/2021 96.10 100000988 RingCentral, Inc VOIP phone services 05/10/2021 1,033.26 100000991 Webex.com (cc) Webex subscription 05/10/2021 29.95
Total for Department: 01 ADMINISTRATION 21,154.83 Department: 02 FINANCE & CUSTOM SERV
0 Bend Mailing Services, LLC Monthly billing May 2021 05/13/2021 9,675.82 0 City Wide Facility Solutions May 2021 cleaning 05/06/2021 854.00 0 Metereaders, LLC May 2021 meter reading 05/20/2021 7,013.12 0 Special Districts Insurance June 2021 coverage 05/27/2021 9,458.43 100000993 Datatel Communications IVR monthly subscription 05/10/2021 500.00 100000994 Springbrook National User Group User Group Training 05/10/2021 75.00
Total for Department: 02 FINANCE & CUSTOM SE 27,576.37 Department: 03 TECHNICAL SERVICES
0 Special Districts Insurance June 2021 coverage 05/27/2021 7,925.34 100000986 Amazon (CC) Storage subscription 05/10/2021 92.57 100000989 Google (CC) Gmail subscription 05/10/2021 387.18 100000990 Adobe Creative Cloud (CC) Software subscription 05/10/2021 79.99
June 23, 2021 Agenda Item 3.4 Page 9 of 14 100000992 Backupify (CC) Backup subscription 05/10/2021 39.00 100000995 Microsoft (CC) MS Flow account 05/10/2021 15.00
Total for Department: 03 TECHNICAL SERVICES 8,539.08 Department: 04 FIELD OPERATIONS
0 Airgas, Inc. CO2 rental 05/06/2021 82.19 0 Carson Oil Company, Inc. Diesel @ $3.13/gal 05/06/2021 779.09 0 Carson Oil Company, Inc. Regular @ $3.20/gal 05/13/2021 620.72 0 Carson Oil Company, Inc. Regular @ $3.19/gal 05/20/2021 782.01 0 Carson Oil Company, Inc. Regular @ $3.21/gal 05/27/2021 512.39 0 D&H Flagging, Inc TCP for Sunnyside potholing 05/20/2021 350.00 0 Fastenal PPE 05/20/2021 219.13 0 HD Fowler Company 2" WILKINS PRV, #600XLHLRSC, 10-125 PSI, 300 MAX PSI,05/06/2021 NO LEAD BR 2,081.25 0 HD Fowler Company Wilkins 975XL2TCU Reduced Backflow assembly 05/20/2021 1,851.57 0 Special Districts Insurance June 2021 coverage 05/27/2021 12,005.21 0 USIC LLC June 2020 locate services 05/27/2021 5,868.00 52757 Ferguson Enterprises, Inc. Valve maint 05/06/2021 175.04 52758 James Olbrich Gramor Well maint 05/06/2021 90.00 52764 Clackamas Cty-Dept of Finance April 2021 landscaping 05/13/2021 1,275.00 52768 Aurora Landscape May 2021 Landscape Maintenance 05/20/2021 811.00 52769 Cessco, Inc. Valve maint 05/20/2021 144.00 52772 Clackamas Steel & Mfg, Inc. PS maint 05/20/2021 14.40 52773 Genuine Parts Company Vehicle maint 05/20/2021 374.37 52774 Gresham Automotive Inc Vehicle maint 05/20/2021 57.93 52775 H&D Soli, Inc. Landscaping 05/20/2021 123.17 52779 United Site Services 05/06/21-06/02/21 services 05/20/2021 141.29 52783 H&D Soli, Inc. Supplies 05/27/2021 150.86 52785 Toyota-Scion of Gladstone 2018 Tacoma Catalytic Converter Replacement and maint 05/27/2021 11,777.81 100000983 United Rentals Equip rental 05/10/2021 423.20 100000985 Wells Fargo Commercial Card (ACH) Belt for air handling system PS 15 05/10/2021 34.99 100000986 Amazon (CC) Light kit/trailer repair 05/10/2021 68.40 100000987 Home Depot (CC) Tape measure 05/10/2021 150.03
Total for Department: 04 FIELD OPERATIONS 40,963.05 Department: 05 SYSTEM OPERATIONS
52771 Clackamas River Water Account 016310-05 April 2021 05/20/2021 73,958.92 52780 PGE April 2021 pumps 05/17/2021 36,781.98 52784 North Clackamas Cty Water Comm Water usage 03/25/21-04/25/21 05/27/2021 69,812.61 100000981 NW Natural (cc) Monthly gas bill 05/10/2021 1,583.88
Total for Department: 05 SYSTEM OPERATIONS 182,137.39 Department: 06 CAPITAL RENEWAL
0 Elcon Associates Inc April 2021 electrical study 05/20/2021 2,146.10 0 General Pacific, Inc 4" Badger Plate Strainer 05/20/2021 3,844.00 0 R&W Engineering Inc Sunridge PZ project thru 4/25/21 05/20/2021 705.00 52782 FFA Architecture and Interiors Inc Armstrong Circle project thru 03/31/21 05/27/2021 287,354.21
Total for Department: 06 CAPITAL RENEWAL 294,049.31
Total for Fund:01 GENERAL FUND 594,231.49 Fund: 03 RESERVE FUND Department: 00 General Fund-Non-Depart
52777 Moen Machinery Company Kubota Z251Kh54 Zero Turn Mower 05/20/2021 4,834.84
Total for Department: 00 General Fund-Non-Depart 4,834.84
Total for Fund:03 RESERVE FUND 4,834.84
Grand Total 599,066.33
June 23, 2021 Agenda Item 3.4 Page 10 of 14 June 23, 2021 Agenda Item 3.4 Page 11 of 14 June 23, 2021 Agenda Item 3.4 Page 12 of 14 SUNRISE WATER AUTHORITY BANK RECONCILIATION As of May 31, 2021
BEGINNING BALANCE CASH RECEIPTS CASH DISB. ENDING BALANCE 5/1/21 5/31/21
BALANCE PER BANK ‐ WELLS 2,018,945.41 1,197,940.41 463,563.70 2,753,322.12 BALANCE PER BANK ‐ WELLS PR ‐ 157,730.87 157,730.87 ‐ TOTAL 2,018,945.41 1,355,671.28 621,294.57 2,753,322.12
PLUS DEPOSITS IN TRANSIT PM Cash Receipts on book not bank 18,454.58 (18,454.58) ‐ Outstanding Cash Receipts on book not bank 35,451.54 35,451.54 Outstanding Cash Receipt on bank not book ‐ (36.50) (36.50)
LESS OUTSTANDING CHECKS ‐ ‐ Prior Months ‐ Outstanding ‐ Refunds (375.44) (375.44) April Outstanding (105,870.04) (86,814.10) (19,055.94) May Outstanding 422,056.73 (422,056.73)
OTHER RECONCILING ITEMS ‐ ‐ Net at bank BMS ACH returns ‐ 116.50 116.50 ‐ Net at bank BMS Transfirst ACH merch fee ‐ 490.50 490.50 ‐ Net UB correction ‐ 1,575.45 1,575.45 ‐ LGIP transfers ‐ ‐ Net correction ‐ (23.00) (23.00) ‐
ADJUSTED BANK BALANCE 1,931,154.51 1,374,791.19 958,696.65 2,347,249.05
BALANCE PER GENERAL LEDGER General Fund (01‐00‐1025‐001) 1,101,078.45 781,665.06 796,130.94 1,086,612.57 General Fund (01‐00‐1025‐002) PR ZBA ‐ 157,730.87 157,730.87 ‐ Reserve Fund (03‐00‐1025‐001) 110,127.71 17,075.26 4,834.84 122,368.13 SDC Reimbursement (05‐00‐1025‐001) 166,613.00 101,682.00 ‐ 268,295.00 SDC Improvement (05‐00‐1025‐002) 553,335.35 316,638.00 ‐ 869,973.35 Revenue Bond Debt Service (07‐00‐1025‐000) ‐ ‐ BALANCE PER GENERAL LEDGER 1,931,154.51 1,374,791.19 958,696.65 2,347,249.05
0.00 ‐ ‐ 0.00
June 23, 2021 Agenda Item 3.4 Page 13 of 14 SUNRISE WATER AUTHORITY LOCAL GOVERNMENT INVESTMENT POOL RECONCILIATION As of May 31, 2021
BEGINNING ENDING BALANCE CASH RECEIPTS CASH DISB. BALANCE Interest Rate
BALANCE PER LGIP - 5133 - General Fund 12,247,682.93 6,241.09 0.05 12,253,923.97 0.60% BALANCE PER LGIP - 5422 - Reserve Fund 453,430.73 231.06 - 453,661.79 0.60% BALANCE PER LGIP - 5506 - SDC Fund 4,351,686.47 2,217.52 0.05 4,353,903.94 0.60% BALANCE PER LGIP - 5134 - Rev Bond Fund 1,756,807.22 895.22 1,757,702.44 0.60% TOTAL 18,809,607.35 9,584.89 0.10 18,819,192.14
PLUS DEPOSITS IN TRANSIT - - - -
ADJUSTED BANK BALANCE 18,809,607.35 9,584.89 0.10 18,819,192.14
BALANCE PER GENERAL LEDGER General Fund (01-00-1030-000) 12,247,682.93 6,241.09 0.05 12,253,923.97 Reserve Fund (03-00-1030-000) 453,430.73 231.06 453,661.79 SDC (05-00-1030-000) 119,677.74 2,217.52 0.05 121,895.21 SDC Reimbursement (05-00-1030-001) 1,331,643.94 1,331,643.94 SDC Improvement (05-00-1030-002) 2,900,364.79 2,900,364.79 Revenue Bond Debt Service (07-00-1030-000) 1,756,807.22 895.22 1,757,702.44 BALANCE PER GENERAL LEDGER 18,809,607.35 9,584.89 0.10 18,819,192.14
- - - - -
June 23, 2021 Agenda Item 3.4 Page 14 of 14 Agenda Item – 4.1 SUNRISE WATER AUTHORITY
REGULAR BOARD MEETING June 23, 2021
SUBJECT Board Calendar
EFFECTIVE DATE June 24, 2021
PRINCIPAL STAFF Kim Anderson, Government Relations Manager PERSON
Summary
June 23, 2021 Agenda Item 4.1 Page 1 of 2 Liaison Assignments & Meetings Schedule
Agency Meeting Date & Time Liaison(s) NCCWC 4th Thursday of Jan, Mar, Bailey, Hawes June, & Sept Alternates: Coate 5:30 p.m. CRWSC 2nd Monday quarterly (Mar, Hawes, Barth June, Sept, Dec) Alternate: Coate 4:00 p.m. Oak Lodge Water 3rd Tuesday each month Barth Services 6:00 p.m. Alternate: Coate CRW 2nd Thursday each month Hawes 6:00 p.m. Alternate: Barth Boring Water District 2nd Tuesday of each month Alternate: Hawes 6:00 p.m. City of Happy Valley 1st & 3rd Tuesday each Bailey month Alternate: VACANT Work session: 6:00 p.m. Open session: 7:00 p.m. Regional Water 1st Wednesday of Barth Providers Consortium February, June & October Alternate: Vacant Board 6:30 p.m. Regional Water Gary Barth Providers Board Executive Committee Clackamas County 1st Thursday each month Kim Anderson (monitoring Coordinating 6:45-8:30 p.m. agendas) Committee (C4) North Clackamas 1st Monday each month VACANT; Kim Anderson Chamber of Commerce 11:45 AM-1:15 p.m. Sunnyside United/ 1st Monday in February, VACANT W. Mt. Scott CPO June & October 7:00 p.m. South Fork Water 4th Wednesday each (monitoring agendas) Board month 6:00 p.m.
June 23, 2021 Agenda Item 4.1 Page 2 of 2