HomeMy WebLinkAbout09.Att.2 - Revision Log Page 328 of 332
FY 2021-22 BUDGET REVISION LOG ATTACHMENT 2
This log includes substantive edits made to the FY 2021-22 Budget since distribution of the
"5/6/21 Draft" Budget, which was reviewed by the Board on 5/20. The page number (#) noted in the
first column corresponds to both the 5/6/21 Draft Budget and the Budget included in the 6/3/21 Board
packet unless asterisked.
Pg. # Description of Change
12 1St bullet—Changed "8" to seven and adjusted spacing.
14 —4t" bullet under "Environmental Stewardship"—Changed to "Estimated to collect
approximately 2.6 million pounds of household hazardous waste in FY 2020-21."
—7t" bullet under "Environmental Stewardship"— Revised to also disclose amount of
recycled water produced and used on-site.
15 Added "wastewater" to "treatment plant" and removed "Treatment Plant Piping
Renovations;".
17 5` bullet under "Central San by the numbers"
—Changed "Collects 2.6 million pounds of..." to "Collects over 2 million pounds of..." and
added explanation that the FY 2020-21 recycling rate is expected to be lower than
normal due to the precautions implemented during the pandemic (closure of the Reuse
Room).
— Updated "reuses or recycles about 90%" statistic (regarding household hazardous
waste) to state that Central San strives for this figure, as it was historically achieved
before the pandemic and is still considered the "norm" long-term.
19 Added single asterisk (*) to applicable cities in the table covered by the related footnote
below the table.
20 Added a third footnote under the table (***) to disclose that portions of Martinez are in
Central San's service territory.
21 Added footnote regarding SunValley Shopping Center.
25 —Changed word "interative" to "iterative".
— Updated dates and simplified the discussion regarding budget process.
27 Noted potential need for budget amendment regarding debt transaction.
37 — 1St bullet beneath "Other Significant Financial Accounts" — Deleted extra "from" in 211
sentence.
38 1St paragraph of "Basis of Budgeting" section — Updated to more clearly state the
difference between the "full-accrual" accounting method used in financial reporting
versus the "modified-accrual" method used in budgetary reporting.
41 Revised wording about chart of account changes and deleted some wording in table
describing change.
42 — "Investment Policy" 1St sentence—Changed "2019" to "2020".
—Added dates for last new money debt issuances and clarified debt management
policy's goal for use of pay as you go versus debt financing of capital program.
45 —Added dollar changes in addition to percentages.
—Added footnote to describe reconciling items between budget total and total uses of
funds.
47 Replaced "an" with "a" preceding "SSC".
59 Change "0" to "-" in Table D.
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FY 2021-22 BUDGET REVISION LOG ATTACHMENT 2
Pg. # Description of Change
61 — In "Salaries & Wages" section, 2nd sentence— Replaced April 2022 growth assumption
section with "... effective April 2021, an estimated placeholder of 3%for April 2022, and
step...".
62 Last paragraph, 5t" sentence— Estimated amount eligible to be drawn from OPEB trust
changed to approximately "$1.0", not $1.3 million. Now consistent with $1.0 million
stated on page 58 and budget presentation.
65 Changed "-"to "()" in table.
70 —Added a bullet to staffing changes stating, "The Control Systems Technician position
was retitled to a Utility Systems Engineer (Plant Operations). This was previously in the
budget, however was removed as it was not yet approved by the Board at that time and
staff did not wish to be speculative."
— Expanded discussion of 90% funding of CIB.
72 —To 90% spend factor line item —Added "adjustment for".
— Removed/added "$" from cells and fixed alignment.
75/76 Replaced "minus" with the word "less" for consistency.
75 Corrected amounts in Sewer Construction Fund row.
79 Deleted "actual" from Figure 11 title.
96 Corrected color of two signal light icons (for the Participation in annual Wellness Expo
and Formal Grievances Filed metrics) to green to reflect targets met for FY 2019-20.
99 — Expanded narrative to disclose deletion of two positions: Operations Safety Specialist
and Temporary Senior Administrative Technician.
—Added to the second paragraph, "Budgeted Salaries & Wages reflects the elimination
of a limited duration Temporary Senior Administrative Technician as well as the
deletion of a vacant Operations Safety Specialist position, which was accompanied by
the creation of a new Staff Engineer position in the Plant Maintenance Division."
111 1St paragraph, 3rd sentence—Added "to" in the following sentence: "...debt financing is
available to achieve Central...".
114 Last sentence of last paragraph —Clarified to state, "The reduction in the Repairs &
Maintenance budget line under the 'Purchased Property Services' category is largely
offset by an increase in the Supplies & Materials budget line. Costs attributable to
software licenses, previously budgeted under Repairs & Maintenance, were transferred
to the Supplies & Materials budget line for improved tracking purposes as software
licenses are not services as defined in the new chart of accounts."
126 Updated to eliminate quantities of HHW collected as the specific quantities are
referenced in the Regulatory & Environmental Compliance Division section. Previously,
the timeframes of the HHW amounts reported were slightly different, resulting in
different quantities. Also, this section of the prior year's budget did not reference
specific HHW quantities.
130 To the "Customer and Community" section —Added, "Completed urgent sewer
replacements, including EI Toyonal in Orinda to lessen impacts to the public and nearby
residents."
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FY 2021-22 BUDGET REVISION LOG ATTACHMENT 2
Pg. # Description of Change
131 —To the "Infrastructure Reliability" section —Added, "Continued to design infrastructure
repair, replacements and improvements the collection system, treatment plant, and
other District facilities."
— Updated progress for Q3 and removed extra
—Added "(during COVID pandemic)" to the Goal 7 metric to clarify this is the same
metric and performance as the row above for Goal 5,just with a different target.
133 Placed negative numbers in ().
161 Change "0" to "-" in Table.
162 — Expanded budget narrative to explain increase in labor costs also attributable to
transfer of a vacant position in the HR division to the Plant Maintenance division, as
well as a reduction in the administrative overhead credit for capitalized labor.
— Expanded budget narrative to explain decrease in limited duration employees.
—Added, "While the FY 2020-21 budget planned for 10 summer students, no summer
students were actually hired in FY 2020-21 as a safety precaution during the COVID-19
pandemic. In FY 2021-22 the Plant Maintenance division intends to phase summer
students back into operations starting with 5 limited duration positions. In FY 2022-23
summer student needs of the division will once again be re-assessed."
169* Removed internal borders from table to match other tables in document.
173 Added another sentence about how beginning reserve balance and contribution result
in ending reserve balance.
184 —Added South Orinda Sewer Renovation Project to the list.
—Changed Aeration Basins Diffusers Replacement project number from TBD to 100019.
191 Replaced the first number with "$73.0 M", the second number with "$59.8 M", and
changed the table.
196 Changed Aeration Basins Diffusers Replacement project number from TBD to 100019.
201 Added footage, replaced the last sentence of the description with, "This project funds
the design work. The construction of sewers have been included in other renovation
projects."
216 Changed the project photo and removed "unincorporated Orinda and Moraga" from
description.
217 Changed photo and footage to "10,000".
218 Added, "4,500 feet of small diameter sewers primarily along Alhambra Ave., and 1,500
feet of trunk sewers on Alhambra Ave."
220 Updated footage to "10,000".
225 Changed date on CWMP from "2019" to "2017".
228 Added explanation under Capacity.
230 Changed Aeration Basins Diffusers Replacement project number from TBD to 100019.
240 Updated text for drivers, description, and location.
258 Changed Aeration Basins Diffusers Replacement project number from TBD to 100019.
*This page number shifted to pg. 170 in the final 6/3/21 draft of the FY 21-22 budget book. Subsequent
page numbers listed are correct following the elimination of a blank page in the 5/6/21 budget book
draft.
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FY 2021-22 BUDGET REVISION LOG ATTACHMENT 2
Pg. # Description of Change
295- Corrected project numbers in the 100001— 100019 range (some were missing a 11011).
298
296 Changed Aeration Basins Diffusers Replacement project number from TBD to
100019.
309 Table 4—Salaries, Benefits (Detailed), Retiree and Unfunded Liabilities (Continued)—
Updated numbers.
Board Member Comments Not Resulting in a Revision
Page# Comment Staff Response
14 Add ", a 35%increase The budget typically does not include prior year comparisons to
over last year"after statistics in the strategic accomplishments. In addition, comparing
"Collected FY 2019-20 and 2020-21 collection amounts may not be accurate,
approximately as the Household Hazardous Waste Collection Facility was closed
2,600,000 pounds of for a portion of 2020, and the FY 2020-21 estimated figure of
household hazardous 2,600,000 pounds is still an estimate.
waste"
20 "Check Walnut Creek's Staff verified the $105,948 figure presented was accurate per
average household 2019 census data, so no change was deemed necessary.
income figure"
58 Verify that$1 million Staff verified that the$1 million figure was correct, which was the
reimbursement from estimate referenced in the budget presentation. Staff updated
trust should not be$1.3 page 62 to reference $1 million and not$1.3 million eligible for
million per page 62. reimbursement from the trust.
64 "Why was Board budget Given materiality considerations, staff did not make a change to
for technical training, the FY 21-22 budget as it would have pervasive impacts on several
conferences& meetings other linked tables and dollar and percentage references
reduced by$15k?" throughout budget narratives. Should the June 2021 pension
UAAL payoff and bond issuance (which is currently under
consideration)go through,this can be addressed by means of a
budget amendment to be considered by the Board at a later date.
Nevertheless, staff performed additional research to identify why
there was a reduction and verified that the reduction from $40k
(FY 20-21 budget)to $25k (FY 21-22 proposed budget) was
attributable to prior year actuals being relatively low for this line
item in the Board of Directors org unit budget. Total actual costs
were $19,614 and $28,418 in FY 19-20 and FY 18-19 respectively.
While FY 19-20 costs were impacted somewhat by the pandemic,
given the current status of the pandemic response in the region,
staff continued to use a conservative estimate for FY 21-22 that
was reasonably consistent with the past two fiscal years.
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FY 2021-22 BUDGET REVISION LOG ATTACHMENT 2
Page# Comment Staff Response
93 "The reduction in No additional narrative was added as this was a relatively
training not discussed" immaterial change and the more significant changes constituting
the bulk of the variance in this organizational budget unit was
discussed. A budget amendment to this line item will be
considered at a later date based in consideration of the
commentary provided above (staff response to Board Member
comment on pg. 64).
96 "With development Central San will have a more robust development plan with the
plans?" new performance appraisal process which will be launched in the
re: Performance beginning of next FY.
Evaluations Completed
on Time Key Metric
131 "Needs to be added as Objectives are projects or initiatives that the division will be
an objective for 21/22" tackling in the upcoming FY.They fulfill Strategic Plan
re: Capital Expenditures goals/strategies but do not generally have a direct relation to the
as a Percentage of metrics. Because Capital Projects consistently spends close to the
Capital Budgeted Cash 90-100% range, it is not necessary to add this as a strategic
Flow Including Carry objective as a project/initiative to be addressed in FY 2021-22.
Forward Key Metric
Because this metric appears twice in the table, under Goal Five
and Goal Seven (with different targets but the same performance
figure for FY 2020-21),the table can cause some confusion.
Clarifying wording has been added to explain the Goal Seven
metric, with the lower target, is being measured during the
current pandemic.
134 Questioning accuracy of This is a true statement as staff is not asserting that Salaries&
statement "...largely Wages decreased due to charges to increases in capital charges,
offset by additional time but rather that budgeted Salaries&Wages is largely offset by the
being charged to work portion attributable to capitalized projects,which is allocated off
for capital projects." of the O&M fund and to the Sewer Construction fund.
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