HomeMy WebLinkAboutBUDGET & FINANCE AGENDA 10-03-1111 Central Contra Costa Sanitary District REGULAR MEETING OF THE CENTRAL CONTRA COSTA SANITARY DISTRICT BUDGET AND FINANCE COMMITTEE Chair Nejedly Member Hockett Monday, October 3, 2011 3:00 p.m. Executive Conference Room 5019 Imhoff Place Martinez, California INFORMATION FOR THE PUBLIC ADDRESSING THE COMMITTEE ON AN ITEM ON THE AGENDA BO4RD OF DIRECTORS BARBAR 4 D. HOC'KETT Presldent J. 4AIESA. AEJEDLY Presldent Pro Tem AITCH.4EL R. A1('GILL AL 4RI0 AL ,1IE. \ESL\ I DAT7DR. TILLIAAIS PHOAE: (925) 228 -9500 F II: (925) 676 -7211 www centralsan.org Anyone wishing to address the Committee on an item listed on the agenda will be heard when the Committee Chair calls for comments from the audience. The Chair may specify the number of minutes each person will be permitted to speak based on the number of persons wishing to speak and the time available. After the public has commented, the item is closed to further public comment and brought to the Committee for discussion. There is no further comment permitted from the audience unless invited by the Committee. ADDRESSING THE COMMITTEE ON AN ITEM NOT ON THE AGENDA In accordance with state law, the Committee is prohibited from discussing items not calendared on the agenda. You may address the Committee on any items not listed on the agenda, and which are within their jurisdiction, under PUBLIC COMMENTS. Matters brought up which are not on the agenda may be referred to staff for action or calendared on a fixture agenda. AGENDA REPORTS Supporting materials on Committee agenda items are available for public review at the Reception Desk, 5019 Imhoff Place, Martinez. Reports or information relating to agenda items distributed within 72 hours of the meeting to a majority of the Committee are also available for public inspection at the Reception Desk. During the meeting, information and supporting materials are available in the Conference Room. AMERICANS WITH DISABILITIES ACT In accordance with the Americans With Disabilities Act and state law, it is the policy of the Central Contra Costa Sanitary District to offer its public meetings in a manner that is readily accessible to everyone, including those with disabilities. If you are disabled and require special accommodations to participate, please contact the Secretary of the District at least 48 hours in advance of the meeting at (925) 229 -7303. Budget and Finance Committee October 3, 2011 Page 2 1. Call Meeting to Order 2. Public Comments 3. External Financial Audit *a. Receive June 30, 2011 Audited Financial Statements (presentation by John Cropper of Cropper Accountancy) Staff Recommendation: Receive the report. b. Consider extending contract with Cropper Accountancy for a sixth year, with a new end date of November 30, 2012 Staff Recommendation: Recommend the Board approve the contract extension at the October 20, 2011 Board meeting. 4. Risk Management *a. Review Loss Control Report Staff Recommendation: Review the report and provide direction if needed. *b. Discuss outstanding claims Staff Recommendation: Discuss outstanding claims and provide direction if needed. C. Discuss new claims 1) Review new claims received, and of significant financial and /or legal impact. Staff Recommendation: Discuss new claims and provide direction if needed. *5. Discuss Committee interest for consultant support to develop options for cost - effective payment of the Contra Costa County Employees' Retirement Association (CCCERA) Unfunded Actuarial Accrued Liability (UAAL) Staff Recommendation: Provide direction to staff. Budget and Finance Committee October 3, 2011 Page 3 6. Review August 2011 Financial Statements and Investment Reports (Item 3.c. in Board Binder) Staff Recommendation: Review and recommend Board approval. 7. Expenditures a. Review Expenditures (Item 3.b. in Board Binder) Staff Recommendation: Review and recommend Board approval. *b. Review Legal Expenditure Summary Staff Recommendation: Review Legal Expenditure Summary. *c. Review P -Card expenditures Staff Recommendation: Review P -Card expenditures. 8. Reports and Announcements *a. Payment schedule for unpaid Capacity Fees — 2 Berrybrook Hollow, Orinda Staff Recommendation: Receive the report. 9. Suggestions for future agenda items 10. Adjournment * Attachment S.0116 CERTIFIED PUBLIC ACCOUNTANTS CENTRAL CONTRA COSTA SANITARY DISTRICT FINANCIAL STATEMENTS JUNE 309 2011 DRAFT professional. 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Central Contra Costa Sanitary District September 26, 2011 TO: Budget and Finance Committee VIA: Randy Musgraves, Director of Administration FROM: Shari Deutsch, Safety & Risk Management Administrator SUBJECT: Recent Small Claims Court Activity Dennis Belillo filed a claim against the District on June 12, 2011 for damages arising from a sewer overflow into his home. The overflow occurred while Roto Rooter was clearing a plug in what turned out to be a shared lateral between Mr. Belillo's house and his upstream neighbor. The Board denied the claim on July 7, 2011. Mr. Belillo then filed a small claims court action against the District, the upstream homeowner and Roto Rooter. This matter was heard in small claims court on August 11, 2011 but was continued pending the need to televise the lateral. Roto Rooter televised the lateral on September 2, 2011 and provided a copy of the video to District staff. The matter was again heard in small claims court on September 23, 2011. Staff advised the court that televising confirmed the shared lateral configuration and demonstrated that the District had no liability for the overflow or its resulting damages. Mr. Belillo agreed with this finding and the court dismissed the District from the case. 5. Central Contra Costa Sanitary District September 30, 2011 TO: BUDGET AND FINANCE COMMITTEE VIA: JAMES M. KELLY, GENERAL MANAGER j ` -�, --rk- FROM: RANDALL MUSGRAVES, DIRECTOR OF ADMINISTRATION `` SUBJECT: CONSULTANT SUPPORT, REVIEW AND ANALYSIS TO DEVELOP OPTIONS FOR COST EFFECTIVE PAYMENT OF THE CCCERA UAAL Based on Board Member McGill's suggestion, the Board has requested staff to begin a financial analysis of bond cash flow options to pay down or eliminate the District's unfunded liability (UAAL) with the Contra Costa County Employees' Retirement Association ( CCCERA). The District has used Tom Lockard of Stone and Youngberg in the past on analysis that involves debt financing. The District has a long standing relationship with Mr. Lockard to assist in obtaining debt financing, and he lead the District's sale of bonds in 2009. Mr. Lockard has provided some initial data and analysis; based on the preliminary analysis, the concept may have value, and it is appropriate to pursue further. However, a key question is: What amount will the District need to debt finance to pay the projected $120 million off through bonds (debt financing)? This question can only be answered by CCCERA's Actuary, Segal Company. Staff has contacted Marilyn Leedom of CCCERA and she has forwarded our request to Segal staff. The answer will then provide us the ability to develop options for the Committee and Board to consider. Staff plans to work with Mr. Lockard to develop cost options for Board consideration. Recently, staff has been contacted by Board Member McGill and provided two names of individuals he has worked with in the past regarding debt financing and developing options. Because this concept has recently been suggested, staff has not sought Board direction regarding who should be engaged to help lead the District through this analysis. These matters are appropriate to be considered by the Budget and Finance Committee, and the Board. Accordingly, staff is seeking Committee and Board direction regarding if we should continue the analysis with Mr. Lockard, try to include others to work with Mr. Lockard or solely, or some other alternative. If a bond approach appears to be in the District's interest based on the initial study, the decision of who should assist the District to further pursue bond fund could also be reevaluated at that time. A draft financial analysis should be developed first by the District staff prior to seeking review and comment. It is staff's belief that this financial analysis falls under the purview of the Budget and Finance Committee. Staff is seeking the Committee's direction regarding the review by other consultants whose primary business is to sell bonds. cc: Board of Directors q.01. Central Contra Costa Sanitary District October 3, 2011 TO: BUDGET AND FINANCE COMMITTEE VIA: JAMES M. KELLY, GENERAL MANAGER ANN E. FARRELL, DEPUTY GENERAL MA AGER ?O JARRED MIYAMOTO- MILLS, ENV'L. CES DI SION MANAGER TOM GODSEY, SENIOR ENGINEER FROM: EARLENE MILLIER, ENGINEERING ASSISTANT III SUBJECT: UNPAID CAPACITY FEES — 2 BERRYBROOK HOLLOW, ORINDA In 2003, Mr. Don Horn, a contractor, requested a special approval for a lateral connection for new residential construction at the above address. Construction of the house would not be at the roof /rough stage, and therefore, not ready for inspection or connection to the sanitary sewer, until some time in 2005. The District issued a Special Approval for Lateral Extension on June 7, 2005. The Special Approval, which required Mr. Horn to obtain a permit and inspection, and pay connection (capacity) fees before connecting, was signed by Mr. Horn. During a routine review of permit records, staff discovered that the permit had not been issued and the capacity fees had not been paid, but the house had been connected and was apparently occupied. Staff sent a letter to Mr. Horn on July 5, 2011, requesting payment of the fees. Mr. Horn visited the Permit Counter on several occasions with his records, and it was determined that the capacity fees had not been paid. The unpaid fees total $7,355.00 as of July 5, 2011. Mr. Horn uses the property as a rental, and is unable to borrow money against it to pay the fees due. He has offered to pay the capacity fees and other fees due according to the following schedule: $1,500 per month starting on October 15, 2011, and a final payment of $1,355.00 on February 15, 2012. 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