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ATTACHMENT 1
I
CENTRALSAN
CENTRAL CONTRA COSTA SANITARY DISTRICT 5019 IMHOFF PLACE, MARTINEZ, CA 94553-4392
SPECIAL MEETING OF THE BOARD OF DIRECTORS:
CENTRAL CONTRA COSTA DAVID R, WILLIAMS
President
SANITARY DISTRICT MICHAEL R.MCGILL
FINANCE COMMITTEE President Pro Tem
PAUL H CA USEY
JAMES A.NEJEDLY
M I N U T E S TAD J PILECKI
PHONE: (925)228-9500
Wednesday, August 28, 2019 FAX.- (925)372-0192
2:00 p.m. www.centralsan.org
Executive Conference Room
5019 Imhoff Place
Martinez, California
Committee:
Chair Paul Causey
Member Jim Nejedly
Staff.-
Katie Young, Secretary of the District
Ann Sasaki, Deputy General Manager
Phil Leiber, Director of Finance and Administration
Emily Barnett, Communications and Intergovernmental Relations Manager (left after
Item 4.b.)
Stephanie King, Purchasing and Materials Manager
Kevin Mizuno, Finance Manager
Thomas Brightbill, Senior Engineer (left after Item 4.a.)
Clint Shima, Senior Engineer (left after Item 3.a.)
Don Parker, Plant Maintenance Superintendent (left after Item 3.a.)
Erica Brooks Peters, Senior Internal Auditor (left after Item 5.b.)
Laci Kolc, Risk Management Specialist (left after Item 5.a.)
Donna Anderson, Assistant to the Secretary of the District
1. Call Meeting to Order
Chair Causey called the meeting to order at 2:00 p.m.
2. Public Comments
None.
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3. Old Business
a. Follow-up to questions asked at the July 23, 2019 meeting regarding a
certain check expenditure
COMMITTEE ACTION: Received the information.
4. Items for Committee Recommendation to the Board
a.* Review draft position paper to conduct a public hearing on September 5,
2019 at 1:30 p.m. pursuant to District Code Chapter 6.20 to receive public
comment on adopting proposed ordinance to establish reimbursement fee
for properties which could connect to Job 6579 on Denyce Court and Via
Serena in Alamo
Mr. Brightbill handed out the attached Exhibit B to the proposed ordinance
setting forth the reimbursement fee calculation for Job 6579.
COMMITTEE ACTION: Recommended Board approval.
b. Approval of expenditures incurred July 18, 2019 through August 15, 2019.
The Committee reviewed the expenditures included with the agenda
material, and staff responded to questions from Committee Members.
COMMITTEE ACTION: Recommended Board approval.
C. Review June 2019 Financial Statements and Investment Reports
Mr. Mizuno said staff is currently looking at various options for utilizing the
anticipated favorable Fiscal Year 2018-19 year-end budget variance; these
options will be reviewed with the Committee next month.
Chair Causey sought additional explanation for some of the Dashboard Data
graphs and charts included with the monthly financial statements. As part of
that discussion regarding unfunded actuarial accrued liability (URAL) for the
Other Post-Employment Benefit (OPEB) Trust and pension obligations, Chair
Causey asked if the Board should be concerned about becoming
superfunded. Mr. Leiber explained there is no such concern related to the
OPEB liability and the Pension Trust established in 2017 effectively
eliminates exposure to superfunding related to the pension obligations for
the discretionary contributions the District chooses to make.
The Dashboard Data chart on page 30 entitled "What Caused the Pension
UAAL"was clarified. It was noted that the dark blue line captioned "All Other
Sources"reflects factors that have reduced the UAAL, and the four colored
lines to the right reflect factors that have increased the UAAL since 2007. It
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was noted that the data is based on Contra Costa County Employees'
Retirement Association (CCCERA) figures. In response to a suggestion
from Chair Causey, staff will attempt to separate out on this chart the
additional contributions Central San has made in recent years beyond those
required to illustrate how they have helped reduce the UAAL.
COMMITTEE ACTION: Recommended Board receipt.
d. Review July 2019 Financial Statements and Investment Reports
COMMITTEE ACTION: Recommended Board receipt.
5. Other Items
a. Review Risk Management Loss Control Report as of August 15, 2019
Ms. Kolc reviewed the Loss Control Report with the Committee.
COMMITTEE ACTION: Received the report.
b. Receive Internal Audit Report on revenue controls
Ms. Brooks Peters presented the audit report included with the agenda
material regarding revenue controls for residential customers coming to the
Permit Counter. She reviewed her findings and recommendations with the
Committee.
Chair Causey said he was pleased with the report and suggested that when
presented to the Board it should include a summary of some of the general
findings in the audit, such as the need for developing standard operating
procedures (SOPs) and any other recommendations that might apply across
the spectrum. State will consider developing a template that could be used
to categorize findings across all internal audits.
COMMITTEE ACTION: Received the report.
C. Receive annual report on status of loans under Board Policy No. BP 001
- Employee Computer Purchase Assistance Program
Mr. Mizuno provided a bit of historical data regarding employee participation
in the Program since 2015, stating that about 85% of the participants have
utilized the Program on multiple occasions. Chair Causey questioned the
need for the program, to which Mr. Leiber said there is no direct cost to
Central San (apart from minor administrative costs) because participants pay
interest at the earnings rate the District would otherwise receive on loaned
funds.
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Member Nejedly said he would like the Program to remain in place.
Chair Causey suggested that cessation of the Program should be
considered, especially if participation wanes over the next several years.
COMMITTEE ACTION: Received the report.
d. Review and provide input on Highmark Capital Management
Government Accounting Standards Board (GASB 45) Other Post-
Employment Benefits (OPEB) Sub-Trust and Pension Sub-Trust Quarterly
Reports (Second Quarter 2019)
Chair Causey asked who sets the benchmarks for the invested funds in both
the OPEB Trust and the Pension Trust. It was noted that Highmark
establishes the benchmarks based on a combination of factors, including
input from Board Members, economic forecasts, and past results.
COMMITTEE ACTION: Received the report.
6. Announcements
None.
7. Suggestions for Future Agenda Items
a. Receive list of upcoming agenda items and provide suggestions for any
other future agenda items
COMMITTEE ACTION: Received the list and provided input to staff.
8. Future Scheduled Meetings
Tuesday, September 24, 2019 at 2:00 p.m.
Tuesday, October 22, 2019 at 2:00 p.m.
Tuesday, November 26, 2019 at 2:00 p.m. (Member Pilecki will serve as
Alternate in place of Chair Causey)
9. Adjournment— at 3:25 p.m.
* Attachment
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Committee Item 4.a. (Handout)
Attachment 3. Exhibit B to Proposed Ordinance
Exhibit B
Reimbursement Fee Calculation
Job 6579
Denyce Court and Via Serena, Alamo
Standard Facility Reimbursement Costs:
Construction $102,550.00
Engineering 10,900.00
Central San Fees 11,501.64
Total $ 124,951.64
Number of Potential Connections to the Standard Facility:
10 Parcels
Standard Facility Reimbursement Fee per Parcel:
$124,951.64 / 10 Parcels = $12,495.16 per Parcel
Properties to which Standard Facility Reimbursement Fee may apply:
Address Assessor's Parcel Number of Installer- Fee Potential
Number APN Parcels owned Waived Fees
16 Denyce Ct 198-063-008 1 yes n/a no
24 Denyce Ct 198-063-009 1 no no yes
125 Via Serena 198-063-010 1 no no yes
132 Via Serena 198-062-006 1 no no yes
133 Via Serena 198-063-007 1 no yes no
140 Via Serena 198-062-007 1 no yes no
141 Via Serena 198-063-006 1 no no yes
148 Via Serena 198-062-008 1 no no yes
149 Via Serena 198-063-005 1 no no yes
157 Via Serena 198-063-004 1 no no yes
Total 10 7
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