HomeMy WebLinkAbout2008-07-17 Packet - Special, Joint UVSDCITY OF UKIAH
SPECIAL MEETING AGENDA
Joint Meeting Between the
City Council and Ukiah Valley Sanitation District
UKIAH VALLEY CONFERENCE CENTER
Chenin Blanc Room
200 S. School Street
Ukiah, CA 95482
July 17, 2008
4:00 o.m.
WORKSHOP
ROLL CALL
2. Discussion Regarding Fiscal Year 2008/2009 Joint Budget Work Session
Public Comment
4. ADJOURNMENT
Please be advised that the City needs to be notified 72 hours in advance of a meeting if any specific
accommodations or interpreter services are needed in order for you to attend. The City complies with ADA
requirements and will attempt to reasonably accommodate individuals with disabilities upon request.
I hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda was
posted on the bulletin. board at the main entrance of the City of Ukiah City Hall, located at 300 Seminary Avenue,
Ukiah, California, not less than 24 hours prior to the meeting set forth on this agenda.
Dated this 16th day of July, 2008.
Linda Brown, City Clerk
UKIAH VALLEY SANITATION DISTRICT
RICKKENNEDY 501 Low Gap Road .Room 1090 KRISTI FURMAN
'District Manager Ukiah, California 95482 District Secretary
TEIFPAONE: (707) 463-4221
FAx:{707) 463:4245
July 9, 2008
Ukiah Ciry Council
300 Seminary Ave.
Ukiah, CA 95482
RE: Major Concerns and Issues Relative to the Draft of the Proposed 2008/2009 Sewer
Fund Budget and Related Ongoing Budget Policies
Dear Council Members:
I wanted to take this opportunity to share with you the concerns expressed by our Board of
Directors concerning the Proposed Draft of the 2008/2009 Fiscal Year Sewer Fund Budget as
well as the ongoing budget policies affecting our common sewer budget fund. Earlier, as directed
by the Board, our District Manager relayed to the Ciry Council at your meeting of June 18, 2008,
our concerns but [understand that not all Council members could be present that night.
I am enclosing a list containing the 10 major budget concerns and issues that the Board
discussed and reached consensus. Some of the issues may be on a path of resolution as a result of
a meeting between the District Manager, the City Manager, the Finance Director, and the Public
Works Director/City Engineer. There are, however, several critical items that remain to be
resolved and I am in the hope that we can reach some resolution with regard to these remaining
issues of concern at our pending Joint Sewer Fund Work Session, scheduled for July 17, 2008.
Based on discussions at the Board's meeting of June 25, 2008, the following items need further
discussion and resolution:
Ownership of vehicles and equipment remaining with the City although the District rate-
payers have been funding almost half of the acquisition expense (item 1 on; list). This issue
has been in contention for several years and the Board believes that the District should have
shared ownership in the vehicles and equipment purchased with District rate-payers'
monies.
Unsubstantiated budget levels for general government and inter-service fund charges to the
Sewer Fund (item 2). We are asking that it be demonstrated that the amount of the general
government charges and the inter-service department charges charged directly or indirectly
to the Sewer Fund are commensurate with the service provided and that all other Ciry
Departments are paying their fair share of the expenses.
BOARD OF DIRECTORS
COUM'Y OF MENDOCINO COUNTY OF MENDOCINO CITY OF UKIAH
Michael M. Delbar Jim R. Wattenburger Doug Crane
First District Supervisor Second District Supervisor Ukiah City Council
Ukiah Ciry Council
Page 2 of 3
July 9, 2008
• Unsubstantiated percentages for water/sewer administration time allocated to the Sewer
Fund (item 4). We are asking for documentation that supports the percentages indicated for -
the various administration supporrstaff.
• Budgeting expenses for work to be performed and not following through with having the
work started or completed (item 5). For the last two fiscal years, the extension of the public
sewer in Olive Lane to a terminus point to be located west of North State Street has been
budgeted without any progress to date. Also, last fiscal year, the District and Ciry approved
the expense of $130,000 for outside services to perform CCTV work of our combined sewer
mains; this work was not implemented.
• Charging the Sewer Fund with Right of Way (ROW) Rental Fee (item 6). In 1998, County
Counsel opined that the Ciry could not charge the District a ROW fee for District sewer
mains located under City Streets. As a result, Fund 641 vas established and the District's
portion of the fee was deposited into the new account. If this ROW fee continues to be
assessed to the Combined Sewer Fund, a monetary amount that is equal to product of the
District's revenue participation percentage to Fund 612 and the total monetary amount
deducted from Fund 612 for the ROW fee shall be deposited to Fund 641 without associating
this amount as a ROW fee. For the 2008/2009 fiscal year, it is projected that the District will
contribute 46.36% of the revenue from the monthly service charges. Therefore, if $143,000 is
deducted for the ROW fee, the amount of $66,295 shall be deducted from this amount and
deposited to Fund 641 and the City shall receive $76,705 for its ROW fee. It is advisable that
the ROW fee deduction be shown in the budget as $76,705 and the amount of $66,295 be
shown as a deduction and transfer to Fund 641 for District expenses.
• Salary and expenses for the UVSD District Manager are to be included in Fund 612 (item 7).
if the above item is implemented and practiced, the District will consider its monetary share
as discretionary money from Fund 612 to utilize for the salary and office expenses for its
District Manager.
• The indieriduals having management oversight over the maintenance of the District's
collection system shall be subject to the approval of the Board. Pursuant to District
Ordinance No. 1 (section 111) and No. 12 (section 1.7), the City Engineer may be the District
Engineer with the concurrence of the Board. We have noted that the proposed budget
establishes a new position entitled "Deputy Director of Public Works/Water and Sewer
Utility" and we believe that many of the infrastructure management duties that are to be
performed by the Public Works Director/City Engineer will be delegated to the new Deputy.
The Board reserves the right to review the credentials of the individual that will serve as the
Deputy and to consider its concurrence of the appointment.
Regarding the unsubstantiated percentages for water/sewer crew time allocated to the Sewer
Fund (item 3), we have been informed that the Public Works Director has instructed the
Water/Sewer crew to log separately the hours worked each day on the sewer collection system
and the water distribution system and to log whether the sewer work performed was in the Ciry
or District. Although the logging of hours worked will not change the percentages of the crew
members allocated to the Sewer Fund for the new fiscal year, it will provide verification and
background for future allocations if the direct billing of man-hours worked does not occur foi•
future fiscal years. Also, we have been informed that the proposed crew allocation will be
reduced by 1320 man-hours leaving 8800 hours remaining which is equivalent to 4.4 full time
employees. The Board finds this acceptable as a short-term solution.
Ukiah City Council July 9, 2008
page 3 of 3
I am enclosing a memorandum prepared by the District Manager and provided to Ciry staff
outlining. other budget detail questions, which we trust the City staff will address at the work
session. The Board of Directors looks forwazd to discussing and resolving our budget policy
differences and issues of concern with the Ciry CouncIl at -our scheduled Joint Sewer Fund
Budget Work Session on July 17, 2008.
Sincerely
Jim R. attenburger, Chair
Ukiah Valley Sanitation District Board of Directors
Enclosures
cc: Jane Chambers, City Manager
Jeanine B. Nadel, County Counsel
Rick Kennedy, District Manager
The following items are major budget issues that the District finds objectionable or
must be addressed:
1. Ownership of vehicles and equipment remaining with the City although
District rate payers have been funding almost half of the acquisition expense.
2. Unsubstantiated budget levels for General Government and Inter-Service
Fund charges to the Sewer Fund.
3. Unsubstantiated percentages for water/sewer crew time allocated to the
Sewer Fund.
4. Unsubstantiated percentages for water/sewer administration time allocated to
the Sewer Fund.
5. Budgeting expenses for work to be performed and not following thru with
having the work started or completed
6. Charging the Sewer Fund with Right of Way Rental Fee. This Fee should be
replaced with a Trench Cut Fee Program.
7. Salary and Expenses for the UVSD District Manager are to be included in
Fund 612.
8. There is to be a joint City/District budget workshop before the final budget
hearing
9. The individuals having management oversight over the maintenance of the
collection system shall be submitted to the Board for their concurrence. This
would include the City Engineer and the Deputy of Public Works for Water/
Sewer or the Interi~t Water/ Sewer Supervisor.
10. The proposed re-scheduled date of July 29, 2008 for the Joint District/City
Final Budget Hearing for the Sewer Fund is not doable. July 30 is suggested.
(a workshop for July 23 has been suggested).
COUNTY OF MENDOCINO COUNTY OF MENDOCINO
Michael M. Delbar - Jim R. WatCenburger
First District Supervisor Second District Supervisor
UKIAH VALLEY SANITATION DISTRICT
MEMORANDUM
CITY OF UKIAH
Douglas F. Crane
UkiahCityCouncil
T0: UVSD BOARD OF D[RECTORS
FROM: RICK KENNEDY, DISTRICT MANAGER
DATE: JUNE 9; 2008
SUBJECT: COMMENTS TO DRAFT SEWER FUND BUDGET PREPARED BY THE CITY OF
UKIAH AND PRESENTED TO THE BOARD ON MAY 28, 2008
At the Board's meeting of May 28, 2008, the Board directed its District Manager to summarize the
verbal comments and questions in writing which were made and asked by the Manager during the
City's presentation of the Draft Sewer Fund Budget and to submit these written comments and
questions to the Board and to City Staff. As directed, this memorandum summarizes the comments
and questions raised by the Manager during the budget presentation and it includes, as requested
by the manager, other comments which were not presented and discussed because of the lateness
of the hour. The items that are italicized are comments or questions which were not raised during
the Board meeting. These comments do not include the comments made by the Board members.
Introductory Comments:
The projected actual revenues For [he Sewer Fund for fiscal year 07/08 [page 3) indicate that the
District will be contributing 46.36 % of total revenue from monthly sewer charges. In a few years,
The District will be contributing over half of the revenue from the indicated source.
The Sewer Fund Budget For fiscal year 08/09 needs to be sensitive to the financial difficulties that our
rate payers will be facing these next few years as the economy remains stagnate.
The fourth step in the five year step increase in the monthly sewer charges takes effect this July 1 and
the incremental change from the third step is the highest incremental change in the five year
program. There is a $9.05 increase in the residential fixed fee, a $0.35 increase in the water
consumption component of the residential sewer fee, and a $1.42 increase in [he water consumption
unit rate for low strength commercial fee. The average monthly sewer bill for a single family
residence based on a consumption of 850 cubic fee[ per month will increase to $55.00 from $43.OD.
For every $100,000 that can be trimmed off the proposed budget, $0.70 will be saved per month for
each ESSU (this is based on an assumed 12,000 ESSU's; the March 2007 ESSUStatisticsReportindicoted
that there were I1, 871 ESSU's).
Detailed Comments and Ouestions:
Fiscal Year 2008-2009 Objectives, Page 2
1. What is the status of the following Projects?
o Olive Lane Sewer Main Extension. It is not listed but it is included in the Proposed
Budget under Fund 650 (page 26).
Page ~2
Correcting the unacceptable location of the sewer lateral connection for Fairfield
Inn. It is appropriate that the City submit a report to the"Board with a proposed
corrective action plan and how it is to be paid for.
Engineering review and analysis of the sewer main videos
Completion of the RFP for the Asset Management System
Fund 612 Summary, Page 5
1. Afield report produced by the City's Water/Sewer Operational staff indicates that 28 existing
laterals were replaced and four new sewer laterals were constructed during the 2007 calendar
year. At an average reimbursable cost of $3,000 perstreet lateral, the sum of $96,000 of other
revenue should result. The enforcement of the former sewer lateral repair/replacement
program uvhich was driven by point ofsale was suspended the first week in June of2007 and
eventually replaced with a new program; Are the amounts of $18,058 and $52,132 for 06/07
Actual and 07/08 Projected Actual, respectively, represent the sewer lateral reimbursable
work completed in the 2007 calendaryear?
2. What does [he 09/09 Department Request amount of$42,527 for Jobs, Permits, and Fees
represent?
Account 612.35D5, Administration and General, Page 8
1. Sub-account 110, Salaries. It is indicated that the Public Works Director would dedicate
27% of his time towards the Sewer Fund and 25% towards the Water Fund. How will this
happen when the Director's time is currently 100% consumed with other City Public Works
and City Engineer matters. The Director replied that some of his responsibility will be
delegated to the Deputy Public Works Director. It is very doubtful that the Deputy can
assume 52°f° of the work load and responsibility previously performed or held by the Director.
2. Sub-account 110, Salaries. It is indicated that a Deputy Director Public Works/Water and
Sewer Utility will be dedicating 50°/o of her time towards Sewer and the Water/Sewer
Utilities Operations Coordinator is dedicating 50% of her time towards Sewer. What duties
are these people performing?
3. The District Manager estimated that the administrative and engineering functions for the
Sewer Fund could be handled by a Manager/Engineer at 24 hours per week [60% or 1200
hours per year), an Inspector at 30 hours per week (75% or 1500 hrs per year), and an
Administrative Assistant at 10 hours per week (25% or 500 hrs per year) for a total of 3200
hours peryear maximum. The proposed Budget includes 3740 hours of Administrative
work excluding the GIS coordinator and it is perceived to be too heavy. At an average cost of
$55.56 per hour for salary and benefit, reducing the Administrative assignment by 540
hours would reduce the budget by $30,000.
4. The District Manager recommended that the Board insist that the expenses for the District
Manager be budgeted in Fund 612. The District Manager read the definition of Manager
contained in the District's Ordinance No 1 which was not repealed by Ordinance No 12 or by
any subsequent ordinance: "Section 116. Manager shall mean the person or persons
appointed by the Board to administer and enforce the rules and regulations of the District".
In the past the City has objected to budgeting the expense of the District's Manager under
Fund 612 because the City opined that the Manager was needed only for Board governance
and had nothing to do with managing the system; this is not the case.
5. Sub-account 160, Conference. The amount of$6000 has been budgeted for Conferences, GlS
Training, Asset Management Training, Safety Training (for Administrative staff??), and Sewer
.Page ~3
System Design Rehab training: Given the financial hardship that many of oui- rate payers will
be experiencing, there should be no allowance for conferences. Why is G/S training necessary
when the staff member assigned to perform the G!S has a thorough knowledge of the software
program. It is noted that the 10 month expense.report for FY07/08 indicates that$3,296 has
been expensed to date for this expense category.
6. Now that the G/S program has been implemented and updated, it is very doubtful that the$1S
coordinator will spend 10 hours per week updating the GlS to include weekly maintenance
tasks.
7. Sub-account 250, Contractual Services: What engineering consultant services for $36,000
will be provided? The PW Director indicated that this was to hire Winzler and Kelly for
assistance with meetings; Director Crane commented that this was under review.
8. Sub-account 260, Dues and Subscriptions. $2000 for GIS software annual license is
indicated. Is the water distribution system included in the GIS program? It was noted in the
the Budget for 07/08 that the Water Fund was not charged for this fee. If the water
distribution system is included in the GIS software, it should be assigned its fair share of the
license fee.
9. Sub-account Z62, Memberships and Meetings. $245 as been assigned forASCE dues and $400
for public meetings. Are the ASCE dues for an Organizational membership ar is it for an
individual? Why is there an expense for public meetings?
Account 612.3505, Administration and General, Page 9
1. Sub-account 291, General Governmental Service Charges. $189,041 has been budgeted. This
is a 60.59% increase over last year's budget amount of $117,713; an increase oF$71,328.
Why the large increase and what Gerieral Fund Departments are included in the charge.
What is the nexus between the service and the charge? Are the cost of services charged to
the Sewer Fund based on the number of employees in the department or the amount if its
.. budget or on its ability to pay? Are Enterprise Funds and Internal Service Funds carrying
more than their fair share oFGeneral Government Services? Are General Fund Departments
assigned their fair share of General Government Charges?
2. Sub-account 292, Purchasing Department Charges. As indicated in the 07-08 Budget, $34,364
of Genera! Government Charges was charged for Purchasing Department services, an /nternal
Service Fund. This represents 17.1 % of the total department budget of$Z00,916. This expense
is passed thru [o all other Departments via the service charge. The Sewer Fund paid an
additional $3,148 of General Government Charges.
3. Sub-account305, Building Maintenance. The amountbudgeted of $4,324 is a 73.8 ~ increase
over lastyear's budgeted amount of$Z488. Why the severe increase? How is this charge
determined?
4. Sub-account 310, Dispatch Charges. The amount of $10,000 has been budgeted. It is noted
in last year's budget that the water fund and sewer fund were charged the same fee of
$10,000. How is this charge determined? It is noted from the incident log for fiscal year
07/08 that as of January 15, 2008 there were 8 responses to water breaks and 3 responses
For sewer overFlows. Shouldn't the charge be related to the number of calls made on behalf
of the Department? As indicated in the 07-08 Budget, $18,572 of General Government
Charges was charged to Dispatch, an Internal Service Fund. This represents 3.3% of the
total department budget of $568,379. This expense is passed thru to all other Departments
via the service charge. The Sewer Fund paid an additional $330 of General Government
Charges.
Page ~4
5. Sub-account 320, Billing and Collection. $156,334 has been budgeted. This is a 36.3% increase
over Iastyear's budget amount of $114,693; ah increase of$41,641. What is driving the
increase?As indicated in the 07-08 Budget $187,509 of General Government Charges was
charged to Billing and Collection, an Internal Service Fund. This represents 22.1 % of the total
departmentbudgetof$846,787. This expense is passed thru to all otherDepar•tments via the
service charge. The Sewer Fund paid an additional $25,347 of General Government Charges.
6. As a result of General Government Service Charges being levied onto Internal Service Funds,
the Sewer Fund paid an additional $29,681 of General Government Charges in the 07-08
Budget including $856 that was passed through via the Garage Fund.
7. Sub-account 332, Corporation Yard Charge. It is noted that the proposed amdunt of $5,534 for
08-09 is substantially lower than the amount of $18,050 that was charged to the Sewer Fund
in 07-08. It appears that the Garage is now paying its fairshare for use of the corporation
yard.
8. .Sub-account 632, Right of Way Rental. The amount of $145,438 has been budgeted. This fee
is taken from the revenue of the- Fund 612. It is not charged only to those customers whose
waste travels through mains located under City Streets. Residents who reside in the
southern part of the District and whose sewer wastes are not discharged into mains lying
under City Streets are contributing to this fee; there is no nexus between service provided
and the fee which is charged. The District Manager believes that there is no statutory law
.allowing this charge. The District Board should insist that its entire share of the allocation
(46.36% or $67,425) be transferred to Fund 641 and that an adjustment be made at the end
of the fiscal year to reflect the actual revenue contribution percentage.
Account 612.3505, Administration-and General, Page 10
1. Sub-account 696, Uncollectible Bilfs. /t is noted that the budget for 08-09 has been increased
by $1,100 to $8,600. City staff was to provide a report to the UVSD Board regarding a noted
increase in uncollectible sewer charges and fees. What is the status of the report?
Account 612.3510, System Maintenance, Page 12
Sub-account 110, Salaries. The proposed crew size and allocation dedicates approximately
10,200 hours of maintenance labor and 1600 hours oFsupervision. This greatly exceeds the
number of hours that are needed to perform maintenance for the collection system. To
justify the proposed crew size which was the same as for the 07/08 Budget year, the City
Crew has elected to replace sewer laterals on a reimbursable basis when requested by the
homeowner and is now beginning to perform CCTV work of sewer mains when it was
decided previously that it was more economical and efficient to have the video work
performed by Contract. For the 07/OS'Budgetyear, $130,000 was allocated for contract
CCTV work but City staff did not issue an RFP. The City has maintained that its crew can
replace sewer laterals at a cost less than-that charged by Contractors. The City does not
include its substantial general overhead in its billings and is actually more expensive than
the private sector. This crew size is not needed to maintain the public sewer system. Based
on the summary of work performed by the crew in calendar year 2007, only 5,824 hours
would have been expended. The backbone of the sewer maintenance program is the fetter
truck and two employees dedicated approximately 90% of the time to the Sewer Fund.
The proposed crew allocation includes 10% or 200 hours for the water treatment plant
operator/mechanic to perform inspections of three liftstations. It is known that the liftstation
-Page ~5
inspection has been transferred to a sewer crewmember and the hours for the water treatment
plant operator need to be eliminated Consideration should begiven to having the sewer
treatment plant mechanic perform this work and the collection system charged appropriately.
2.. Sub-account 111, Salaries Non-Regular. Why is there a need for p temporary on call
water/sewer attendant? Is it related to theDepartmentnot having a sufficient number of
crewmembers thabpossess a D2 water certificate?
3. Sub-account 115, Salaries Overtime and Holiday. It appears that this allowance is set based an
the proposed percentages that the crew is assumed to spend between water and sewer. As
indicated in the 07/08 Budget, an allowance of $6000 was set for the Water Fund. /n reality,
the water/sewer crew spends more time on the waterside and this expense needs to be revised
accordingly.
4. Sub-account 118, Salaries Stand-by. This allowance should reflect the Sewer Fund's
proportionate share of call outs made after hours. /t is estimated that out of 10 service calls
made after hours, Z to 3 are for sewer. It is noted that the 07/08 Budget set aside $12,891 for
the water fund.
5. Sub-account 160, Conference and Training. /n consideration of the financial di~culties that
many of our ratepayers will be experiencing, conference expenses should be deleted and only
mandatory training be budgeted for.
6. Sub-account 250, Contractual services. What service will the Engineering Department be
providing for the $50,000? This sub-account should include the $130,000 for CCTV work
that was budgeted for lastyear but no[ utilized.
7. Sub-account 302, Equipment Maintenance and Repair. What manholes and what type of
repair will be made to the manholes for $35,000?
Account 612.3510, System Maintenance, Page 13
1. Sub-account 690, Supplies and Equipment. Why is $35,000 needed for gravel, pipe, and
blacktop? The City should not be competing with the private sector in performing sewer
lateral replacement work because of the uneven playing field created as a result of the City
not including the true general overhead expense in its billings. Also, as a result of this
practice, those ratepayers who do not use this service provided by the City are subsidizing
the replacement of private laterals. As indicated in the 07/08 Budget, $28,000 was
budgeted for sewer and $21,000 was budgeted for water.
2. Sub-account 711, Contribution to Replacement Reserve. The District does not want to
participate in the acquisition of the camera truck. The CCTV work needs to be contracted
out.
3. Sub-account 800, Machinery and Equipment. The District does not wan[ to participate in the
acquisition of the Utility Truck. The need for this truck to perform maintenance work on the
sewer system is questioned.
Account 612.3580, Wastewater Treatment Plant, Page 15
1. Sub-account 110, Salaries. Two wastewater treatment plant operators perform compliance
inspection work related to the City's and District's Grease Inceptor Ordinances. Time spent
on this Function should be charged to the collection system, 612.3505.110 or b12.3510.110.
2. Sub-account 160, Conference and Training. !n consideration of the financial difficulties that
many of our ratepayers will be experiencing, conference expenses should be deleted and only
mandatory training be budgeted for. It is noted that the 10 month expenditure report reports
$4968.70 expended to date. or 49.7% of the amount budgeted for 07/08.
page ~6 .
3. Sub-account 210, Utilities. The 10-month expense report indicates that cost of utilities at
$224,421.81or 124.7% of the requested 08/09 Budget level of $180,000. Should the budget
level be increased?
4. Sub-account Z14, Natural Gas. The 10-month expense report indicates that costfor natural
gas at$6,615.03 or 55% of the budgeted level of $12,000 for both the 07/08 and 087/09
budgetyears. Can the budget level be lowered?
Account 612.358D, Wastewater Treatment Plant; Page 16
1. Sub-account 250.005, Contractual Services, Percolation Pond Levee maintenance/Repair. This
work was budgeted lastyear at $30,000. Why is more work needed?
Account 612.3580, Wastewater Treatment Plant, Page 17
2. Sub-account 520, Chemicals. At the presentation of the mid-year budget adjustment request
to the UVSD Board, the Wastewater Treatment Plant Supervisor indicated that the
requested budget amendment for additional chemicals included chemicals to be utilized in a
trial program to reduce chemical usage in the tertiary treatment process. The trial program
involved the introduction of chemicals at the primary side. What is the status of the trial
program? It is noted that the proposed budget level of $343,135 equals the mid-year budget
request.
3. During the 07/08 Fiscal Year [he City Manager made two internal budget transfers within
account 612.3580 to increase the budget level for Chemicals without changing the total
budget level of the Account which would indicate that some of the budget items have some
contingency built in. What budget items contain contingency?
4. Under what conditions and monetary limitations can the City Manager transfer funds within
an Account without informing the City Council?
Fund 611, Page 19
1. Sub-account 680, Debt Service. Is the principal portion of the debt service For AWT included
in the budget amount? It is noted that the interest payment component is included in Fund
612 under account 612.3580.682.
2. Sub-account 800, Capital Expenditures. What does the $300,000 mist construction expense
cover?
Fund 641, Page 24
1. Sub-account 630. Why is the LAFCO expense taken from this Fund?
Fund 650, Page 26
1. Sub-account 250. Why is the indicated expense charged to this Fund?
2. Sub-account 630. Why are SWRCB discharge fees charged to this Fund?
3. Sub-account 690. What supplies are needed for this Fund?
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