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
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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.
Mr. Horn has been responsive since he was contacted in July 2011, and has not
attempted to deny the debt or evade attempts to contact him. Staff plans to implement
the proposed payment schedule since amounts due will be collected prior to the Board
considering placement of delinquencies on the County property tax roll.
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