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ENTRAL SAN
-9-a
CENTRAL CONTRA COSTA SANITARY DISTRICT 5019 IMHOFF PLACE, MARTINEZ, CA 9AS53-A392
REGULAR MEETING OF THE BOARD OF DIRECTORS:
CENTRAL CONTRA COSTA JAMES A.NEJEDLY
President
SANITARY DISTRICT DAVIDR, WILLIAMS
FINANCE COMMITTEE President Pro Tem
PAUL H.CA USEY
MICHAEL R.MCGILL
M I N U T E S TAD J PILECKI
PHONE: (925)228-9500
Tuesday, December 18, 2018 FAX.- (925)372-0192
y www.centralsan.org
2:00 p.m.
Executive Conference Room
5019 Imhoff Place
Martinez, California
Committee:
Chair Jim Nejedly
Member Tad Pilecki
Guest:
David Alvey, Maze & Associates (left after Item 4.d.)
Staff.-
Roger S. Bailey, General Manager
Katie Young, Secretary of the District
Ann Sasaki, Deputy General Manager
Phil Leiber, Director of Finance and Administration
Stephanie King, Purchasing and Materials Manager
Teji O'Malley, Human Resources Manager (left after Item 5.b.)
Shari Deutsch, Risk Management Administrator
Chris Thomas, Finance Administrator
Laci Kolc, Risk Management Specialist
Donna Anderson, Assistant to the Secretary of the District
1. Call Meeting to Order
Chair Nejedly called the meeting to order at 2:00 p.m.
2. Public Comments
None.
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3. Old Business
a. Update regarding benefit related payments made outside standard channels
Mr. Leiber briefly recapped the information contained in the agenda material.
COMMITTEE ACTION: Received the update.
4. Items for Committee Recommendation to the Board
a. Review and recommend approval of expenditures dated January 3, 2019
This item was taken out of order, immediately after item 4.d.
Mr. Leiber responded to several questions from the Committee Members.
There was a brief discussion regarding the sharp increase in encroachment
fees over the past several years for capital projects, particularly in the cities
of Walnut Creek and Pleasant Hill. Chair Nejedly said it's almost to the point
where it might be Worthwhile to include encroachment fees as a separate
line item on future projects to illustrate their impact on the fees Central San
must charge.
The Committee Members had no comments on the P-card statements
included in the agenda material.
COMMITTEE ACTION: Recommended Board approval.
b. Review November 2018 Financial Statements and Investment Reports
The Committee heard item 5.a. before considering this item.
Mr. Leiber referred to the brief explanation on the cover memo to the
Financial Statements in the agenda material.
He and Mr. Thomas also confirmed, in response to an inquiry from Member
Pilecki, that the approximate $250,000 expenditure reflected on p. 33 of the
Financial Statements were costs associated with last fall's refinancing of the
2009 bonds.
COMMITTEE ACTION: Recommended Board receipt.
At this point the Committee proceeded to Item 5.c.
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C. Review draft Position Paper to accept (1) the comparative audited Financial
Statements for fiscal years ended June 30, 2018 and 2017 performed by
Maze &Associates, and (2) the auditor's memorandum on internal control
and required communications for the fiscal year ended June 30, 2018
This matter was taken out of order, immediately after item 3.a.
Mr. Alvey said the only thing in the audited financials that is owned by Maze
is the opinion, which is a clean opinion again this year and the highest-level
assurance opinion available. He also pointed out some changes to footnotes
because of new GASB 75. He said no new GASB pronouncements affecting
Central San are anticipated until 2021.
The Committee Members had no questions.
COMMITTEE ACTION: Recommended Board acceptance.
d. Review final draft Comprehensive Annual Financial Report (CAFR) as of
June 30, 2018 for submission to the Government Finance Officers
Association (GFOA)
Mr. Leiber pointed out that several statistical tables were added to the CAFR
because they are required under Central San's bond documents.
The Committee Members had no questions or comments.
COMMITTEE ACTION: Recommended Board approval.
Mr. Alvey left the meeting.
5. Other Items
a. Review Risk Management Loss Control Report as of December 10, 2018
Ms. Deutsch reviewed the Loss Control Report with the Committee.
COMMITTEE ACTION: Received the report.
b. Update on use of IntelliTime (Electronic Timekeeping)
Ms. O'Malley said that a detailed update on the new timekeeping software
was included in the agenda material but, in a nutshell, staff is very, very
pleased with the results.
COMMITTEE ACTION: Received the update.
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Ms. O'Malley left the meeting, after which the Committee heard item 4.b.
C. Receive list of future agenda items
This item was heard out of order, after Item 4.b.
COMMITTEE ACTION: Received the list.
6. Announcements
a. Mr. Leiber announced that the recruitment for Finance Manager through an
outside recruiting firm is underway and will close on January 19. No
candidates have been submitted to Central San yet, but they are expected in
January. Mr. Bailey added that the candidate selected during a prior
recruitment phase declined the position after receiving a counteroffer from
their current employer.
b. Mr. Leiber also announced that a recruitment is in process for an Internal
Auditor. The final interview with Mr. Bailey will take place tomorrow.
7. Future Scheduled Meetings
2019 meeting dates to be determined.
8. Suggestions for Future Agenda Items
None.
9. Adjournment— at 2:44 p.m.
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