HomeMy WebLinkAbout2024.12.19 District Board Agenda Packet 12-19-24 SOUTH TAHOE PUBLIC UTILITY DISTRICT
REGULAR BOARD MEETING AGENDA
Thursday, December 19, 2024 - 2:00 p.m.
District Board Room
1275 Meadow Crest Drive, South Lake Tahoe, California
Joel Henderson, Director BOARD MEMBERS Kelly Sheehan, Director
Nick Haven, Director Shane Romsos, Vice President Nick Exline, Director
Paul Hughes, General Manager Andrea Salazar, Chief Financial Officer
1. CALL TO ORDER REGULAR MEETING – PLEDGE OF ALLEGIANCE (At this time, please silence phones and
other electronic devices so as not to disrupt the business of the meeting.)
2. COMMENTS FROM THE PUBLIC (This is an opportunity for members of the public to address the Board on
any short non-agenda items that are within the subject matter jurisdiction of the District. No discussion or action can
be taken on matters not listed on the agenda, per the Brown Act. Each member of the public who wishes to
comment shall be allotted five minutes.)
3. CORRECTIONS TO THE AGENDA OR CONSENT CALENDAR (For purposes of the Brown Act, all Action and
Consent items listed give a brief description of each item of business to be transacted or discussed.
Recommendations of the staff, as shown, do not prevent the Board from taking other action.)
4. ADOPTION OF CONSENT CALENDAR (Any item can be removed to be discussed and considered separately
upon request. Comments and questions from members of the public, staff or Board can be taken when the
comment does not necessitate separate action.)
5. CONSENT ITEMS BROUGHT FORWARD FOR SEPARATE DISCUSSION/ACTION
6. PRESENTATION:
Mann, Urrutia, Nelson CPA’s & Associates, LLP – 2024 Fiscal Year Financial Statement Audit
7. ITEMS FOR BOARD ACTION
a. Resolution to Submit Application for Return Activated Sludge Pump Station
Replacement Project Loan from the State Water Resources Control Board Clean Water
State Revolving Fund
(Donielle Morse, Grant Coordinator)
Adopt Resolution Nos. 3299-24, 3300-24 and 3301-24, to apply for the Return Activated
Sludge Pump Station Replacement Project Clean Water State Revolving Fund loan.
b. Resolution Confirming Water Capacity Charges and Sewer Connection Fees for
Calendar Year 2025
(Ryan Lee, Customer Service Manager)
Adopt Resolution No. 3302-24, a Resolution by the Board of Directors of the South Tahoe
Public Utility District confirming the water capacity charge and sewer connection fee
rates for calendar year 2025.
REGULAR BOARD MEETING AGENDA – December 19, 2024 PAGE – 2
c. 2025 Pioneer Trail Waterline Project
(Taylor Jaime, Staff Engineer II and Julie Ryan, Engineering Department Manager)
Authorize staff to advertise for construction bids for the 2025 Pioneer Trail Waterline
Project.
d. Al Tahoe/Bayview Well Backup Power and Rehabilitation Project
(Mark Seelos, Water Resources Manager)
Authorize staff to advertise for construction bids for the Al Tahoe/Bayview Well Backup
Power and Rehabilitation Project.
e. Election of Board Officers (Melonie Guttry, Executive Services Manager/Board Clerk)
Elect a Board President for 2025 Calendar Year.
f. Election of Board Officers (Melonie Guttry, Executive Services Manager/Board Clerk)
Elect a Board Vice President for 2025 Calendar Year
8. STANDING AND AD-HOC COMMITTEES AND LIAISON REPORTS (Discussions may take place; however,
no action will be taken.)
9. BOARD MEMBER REPORTS (Discussions may take place; however, no action will be taken.)
10. STAFF/ATTORNEY REPORTS (Discussions may take place; however, no action will be taken.)
a. Recycled Water Strategic Plan (Julie Ryan, Engineering Department Manager)
11. GENERAL MANAGER REPORT (Discussion may take place; however, no action will be taken.)
12. NOTICE OF PAST AND FUTURE MEETINGS/EVENTS
Past Meetings/Events
12/05/2024 – 2:00 p.m. Regular Board Meeting at the District
12/10/2024 – 3:30 p.m. Operations Committee Meeting at the District
Future Meetings/Events
12/24/2024 and 12/25/2024 – Christmas Holiday District Offices Closed
01/01/2025 New Year’s Holiday District Offices Closed
01/07/2025 – 3:30 p.m. Operations Committee Meeting at the District
01/08/2025 – 10:00 a.m. El Dorado Water Agency Board Meeting in Placerville
01/08/2025 – 3:30 p.m. System Efficiency and Sustainability Committee Meeting at the District
01/15/2025 – 8:00 a.m. Employee Communications Committee Meeting (Romsos Representing)
01/16/2025 - 2:00 p.m. Regular Board Meeting at the District
13. ITEMS FOR CLOSED SESSION (The Board will adjourn to Closed Session to discuss items identified below. Closed
Session is not open to the public; however, an opportunity will be provided at this time if members of the public
would like to comment on any item listed – three minute limit.)
a. Pursuant to Government Code Section 54957.6(a)/Conference with Labor
Negotiators re: Memorandum of Understanding with Stationary Engineers, Local 39.
Present at this Closed Session will be Agency Negotiators: Paul Hughes, General Manager;
Andrea Salazar, Chief Financial Officer; Liz Kauffman, Human Resources Director.
b. Pursuant to Government Code Section 54957.6(a)/Conference with Labor
Negotiators re: Memorandum of Understanding with Management Group.
Present at this Closed Session will be Agency Negotiators: Paul Hughes, General Manager;
Andrea Salazar, Chief Financial Officer; Liz Kauffman, Human Resources Director.
REGULAR BOARD MEETING AGENDA – December 19, 2024 PAGE – 3
ADJOURNMENT (The next Regular Board Meeting is Thursday, January 16, 2025, at 2:00 p.m.)
The South Tahoe Public Utility District Board of Directors regularly meets the first and third Thursday of each month. A complete Agenda
packet is available for review at the meeting and at the District office during the hours of 8:00 a.m. and 5:00 p.m., Monday through Friday.
A recording of the meeting is retained for 30 days after Minutes of the meeting have been approved. Items on the Agenda are numbered
for identification purposes only and will not necessarily be considered in the order in which they appear. Designated times are for particular
items only. Public Hearings will not be called to order prior to the time specified, but may occur slightly later than the specified time.
Public participation is encouraged. Public comments on items appearing on the Agenda will be taken at the same time the Agenda items
are heard; comments should be brief and directed to the specifics of the item being considered. Please provide the Clerk of the Board with
a copy of all written materials presented at the meeting. Comments on items not on the Agenda can be heard during “Comments from
the Audience;” however, action cannot be taken on items not on the Agenda.
Backup materials relating to an open session item on this Agenda, which are not included with the Board packet, will be made available
for public inspection at the same time they are distributed or made available to the Board, and can be viewed at the District office, at the
Board meeting and upon request to the Clerk of the Board.
The meeting location is accessible to people with disabilities. Every reasonable effort will be made to accommodate participation of the
disabled in all of the District’s public meetings. If particular accommodations are needed, please contact the Clerk of the Board at (530)
544-6474, extension 6203. All inquiries must be made at least 48 hours in advance of the meeting.
REGULAR BOARD MEETING AGENDA – December 19, 2024 PAGE – 4
SOUTH TAHOE PUBLIC UTILITY DISTRICT
CONSENT CALENDAR
Thursday, December 19, 2024
ITEMS FOR CONSENT
a.WATER LOSS REPORTING
(Chris Skelly, Information Technology Manager)
1)Approve the Proposal from Kiefer Consulting to develop water loss reports; and 2) authorize
the General Manager to execute a Contract with Kiefer Consulting for the proposed Scope of
Work in the amount of $227,000.
b.BIJOU 1 WATERLINE REPLACEMENT PROJECT
(Laura Hendrickson, Associate Engineer)
Authorize the General Manager to execute Task Order No. 3 to Nichols Consulting Engineers
for the Bijou 1 Waterline Replacement Project, in the amount of $37,295.
c.TAHOE KEYS PUMP STATION REPLACEMENT PROJECT
(Brent Goligoski, Senior Engineer)
1)Approve Change Order No. 3 to T&S Construction in the amount of <$19,422.07>; and 2)
Authorize the General Manager to execute Change Order No. 3.
d.RECEIVE AND FILE PAYMENT OF CLAIMS (Greg Dupree, Accounting Manager)
Receive and file Payment of Claims in the amount of $2,425,090.74
e.REGULAR BOARD MEETING MINUTES: December 5, 2024
(Melonie Guttry, Executive Services Manager/Clerk of the Board)
Approve December 5, 2024, Minutes
BOARD AGENDA ITEM 4a
TO: Board of Directors
FROM: Chris Skelly, Information Technology Manager
MEETING DATE: December 19, 2024
ITEM – PROJECT NAME: Water Loss Reporting
REQUESTED BOARD ACTION: 1) Approve the Proposal from Kiefer Consulting to develop
water loss reports; and 2) authorize the General Manager to execute a Contract with
Kiefer Consulting for the proposed Scope of Work in the amount of $227,000.
DISCUSSION: Staff have been working to improve data and technology to identify
water loss including identifying multiple reporting needs to streamline the performance
of the District’s water system and assist in current and anticipated regulatory reporting
requirements. These types of reports are often complex and take a significant amount
of time to research, plan, design and build. The District received grant funding from the
California Department of Water Resources Integrated Regional Water Management
(IRWM) for this effort, so a Request for Proposals (RFP) was developed for a consultant to
assist with designing and implementing of the necessary water loss data technology
and to create and deliver the highest priority reports to the District.
Staff originally published an RFP to the District’s ‘approved SCADA integrators’ list on
August 2, 2024. After the four-week bid period closed and no proposals were received,
staff published the RFP to the District’s public bidding portal and only received the one
proposal from Keifer Consulting. After interviewing the project team, staff feels Keifer
Consulting has the necessary experience and expertise to meet the project goals and
timeline and deliver the identified reports.
SCHEDULE: December 2024 – December 2025
COSTS: $227,000
ACCOUNT NO:
BUDGETED AMOUNT AVAILABLE: IRWM Grant Funded: $232,000
ATTACHMENTS: Kiefer Consulting Proposal
___________________________________________________________________________________
CONCURRENCE WITH REQUESTED ACTION: CATEGORY: Water
GENERAL MANAGER: YES NO
CHIEF FINANCIAL OFFICER: YES NO
General Manager
Paul Hughes
Directors
Nick Haven
Shane Romsos
Joel Henderson
Kelly Sheehan
Nick Exline
Proposal for: Design and Development Services for Water Loss
Prepared exclusively for
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Table of Contents
1. About Kiefer ...................................................................................................................................................... 2
2. Kiefer Experience (Plus References) .............................................................................................................. 4
3. Kiefer Approach ............................................................................................................................................... 15
4. Task Overview .................................................................................................................................................. 18
4.1. Task 1: Kick-Off Meeting & Project Management Plan ...................................................................... 18
4.2. Task 2: Conduct Staff Interviews to Identify Reporting Needs ......................................................... 19
4.3. Task 3: Conduct a technology assessment and design a plan to improve efficiencies in data
collection ....................................................................................................................................................................... 20
4.4. Task 4 (NEW): Data Warehouse Design and Implementation ......................................................... 21
4.5. Task 5: Create customized reports relating to water loss (previously Task 4) ............................. 23
5. Hours, Budget and Rates .............................................................................................................................. 26
6. Work Plan......................................................................................................................................................... 27
7. Assumptions .................................................................................................................................................... 32
8. Resumes ........................................................................................................................................................... 33
8.1. Lauren Smalley, PMP, CSM ........................................................................................................................ 33
8.2. Scott Roberts, MCSA, MCTS ......................................................................................................................40
8.3. Scott F. Morrison, MCSA, MCP .................................................................................................................45
8.4. Jason Lofing, MCP ........................................................................................................................................ 50
8.5. Max Jenkins, MBA ......................................................................................................................................... 53
9. Statement of Past Contract Disqualifications ............................................................................................ 56
10. Additional Information .................................................................................................................................. 57
10.1. More about Kiefer ........................................................................................................................................ 57
10.2. Sample Technical Assessment................................................................................................................... 59
10.3. Sample Requirements and Analysis Report .......................................................................................... 62
11. Proposal Submittal Summary ....................................................................................................................... 65
12. Certificate of Insurance ................................................................................................................................. 66
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1. About Kiefer
Before smartphones, before the cloud, before the Web, before so many of the incredible innovations
we now consider commonplace, there was Kiefer Consulting. Since 1988, Kiefer Consulting has been
the leading provider of Microsoft-based solutions for a wide range of public and private sector clients
in North America.
Based in historic Folsom, California, Kiefer Consulting has been built to deliver to our clients uniquely
tailored solutions that drive collaboration, enhance communication and bring efficiency to critical
business processes. We have met the requirements to competitively bid on government contracts and
we take pride in being recognized for delivering the highest-quality solutions. Kiefer Consulting is
focused on superior user experience and enabling clients to be self-sufficient long after a project
concludes. We bring a complete team to every engagement. Our clients enjoy access to our trained
and talented business analysts, developers, and infrastructure experts who collaborate with our clients
to produce solutions that meet and exceed expectations.
Our reputation for exceptional outcomes is a direct result of our commitment to investing in our
employees. Each Kiefer Consultant is provided the opportunity to work with company leadership to
develop personal training plans, attend seminars and classes, and take exams to earn Microsoft
certifications. Kiefer Consulting’s talented team is comprised of full-time, fully benefited employees
trained in Kiefer Consulting’s proven delivery methodologies. Due to these investments in our
employees, our clients are supported by an experienced team with an average tenure of 5.2 years. As
a result, Kiefer Consulting was a finalist in the Best Places to Work Awards presented by the
Sacramento Business Journal (2017, 2018).
Perhaps best known for our nationally recognized SharePoint practice, the Kiefer team has broad
expertise in Microsoft 365, SharePoint, and Teams development, infrastructure, and support and has
demonstrated leadership in SharePoint since its introduction in 2003. Kiefer team members have
earned Microsoft certifications, presented at major conferences, written articles, and contributed to
books that have been published about SharePoint.
All of the investment in our team and our industry-leading expertise has helped us craft unique,
powerful and customized solutions based in three consulting practice areas: Modern Workplace, Data
Analytics and Visualization, and Microsoft Power Platform Solutions. Our long track record of
successful implementations in these practice areas, along with proven expertise in Microsoft platforms,
resulted in Microsoft elevating Kiefer Consulting to the status of Cloud Solutions Partner.
At Kiefer we understand that successfully transforming an organization’s processes is built on a
foundation of well-tended relationships. This is why Kiefer Consulting maintains strong partnerships
with industry-leading third parties that enable us to bring best-in-class solutions to our clients. Our
partnerships allow the Kiefer team to enhance the capabilities of solutions built on the Microsoft
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platform. As trusted advisors to numerous state and local government agencies, our clients know us
as innovators. Though technologies change over time, one simple truth remains constant: we succeed
only when our customers succeed.
q
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2. Kiefer Experience (Plus References)
California Department of General Services
Kiefer Consulting partnered with Kitchell Construction Management to design a custom project
management solution using the Microsoft SharePoint Online platform for the California Department
of General Services (DGS). The Department was faced with the challenges of maintaining program,
building, project and maintenance data in multiple databases, and had the need of a central portal to
access information from any location.
The Kiefer Team gathered business requirements, designed information architecture around the
Department’s needs, and developed a custom project management solution with the necessary
components to manage design and construction projects. These tools includ e but are not limited to:
Power BI dashboards utilizing custom SQL queries, project sites which enabled teams to manage
budget, schedule and scope issues in one location, building sites to aggregate data across projects at
that location, and program level dashboards to provide management with overall performance
indicators. Our team streamlined the process for new Building and Project site deployment by
creating custom, branded SharePoint Templates, and maintained system code in accordance with
Department policies.
The solution integrated SharePoint Designer workflows for routing and approval, aggregated
program data into SSRS reports and Power BI dashboards, provided content and document
management for project teams, and generated monthly reports for each project. In accordance with
DGS policy, the Kiefer team produced detailed system design documentation, disaster recovery plans,
and a User Acceptance Test plan with test cases. Our team provided user training and
documentation, performed knowledge transfer throughout the project, and provides ongoing post-
implementation support as needed.
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REFERENCE INFORMATION
▪ California Dept. of General Services, 2450 Venture Oaks Way, Suite 500 Sacramento,
CA 95833
▪ Sean Greenwald, 530 966-8372, sgreenwald@kitchell.com
▪ Construction Management Portal, 12/1/16 to Present, $390,000.00
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Judicial Council of California
The Judicial Council of California (JCC) is comprised of multiple divisions which oversee the design
and construction of projects across the California court system. Several years ago, the State of
California conducted an audit of the Judicial Council and identified processes requiring correction,
including but not limited to: tracking and visibility of project data, consistency in reporting, and the
need for visibility of overall program data.
The Kiefer Team worked with Vanir Construction Management to develop a custom Microsoft
SharePoint 2016 project management application to provide the tools needed to manage project
budgets, schedules, and documents, as well as custom solution for cost management, estimating and
cost modeling on projects. The Kiefer Team designed extensive SharePoint Information Architecture
around the JCC Capital Program to assist with data management and structure. The custom
SharePoint solutions coupled with information architecture and program-level dashboards enabled
management to aggregate data quickly to assess overall program performance.
Our team integrated Microsoft Project with SharePoint Lists to provide increased visibility to schedule
data; designed custom dashboards in SQL Server Reporting Services (SSRS) to display dashboards
with custom key performance indicators within SharePoint web parts; and provided SSRS reports to
aggregate project data lists into complete reports for JCC to submit to the Department of Finance.
Upon launch of the platform, the Kiefer Team conducted numerous user training sessions with hands -
on, guided instruction to familiarize JCC users and their Construction Management consultant staff
with navigation, modification of data, and content upload processes. The Kiefer team also created
over a dozen “Quick Guides” that users can access from any location in the site for assistance with
accessing data and performing common tasks.
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REFERENCE INFORMATION
▪ Judicial Council of California, 4540 Duckhorn Drive, Suite 300, Sacramento, CA 85834
▪ Rafat Alafranji, (916) 716-3550, Rafat.Alafranji@vanir.com
▪ Construction Management Portal, 10/1/2016 to Present, $2.4 million
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Judicial Council of California
Following the successful implementation of the JCC Capital Program’s SharePoint platform, Kiefer
Consulting was invited back to develop the JCC Facility Modification Program’s (FM) SharePoint 2016
project management application. The JCC FM Program faced multiple challenges relating to
management of data across multiple, duplicative databases. The Kiefer team conducted extensive
analysis of the primary JCC database to provide recommendations on data management and
planning for long-term system viability. Analysis and design recommendations were captured in a
detailed design document which was given to the client and approved prior to commencement of
development.
As part of the development process, the team met weekly with client stakeholders to ascertain pain
points in current tracking and reporting processes, worked to streamline data entry, and collaborated
with the JCC IT staff to coordinate the extract / transfer / load (ETL) processes to export data from the
client-side applications into SQL Server, for use in Power BI Dashboards. These dashboards have been
developed to show progress and key performance indicators across the various funding types within
JCC FM Program.
The Kiefer team is currently working with JCC to develop project sites to address the remaining audit
requirements pertaining to the Facility Modification Program and is finalizing user training guides
related to reporting interfaces and Power BI dashboards.
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REFERENCE INFORMATION
▪ Judicial Council of California, 4540 Duckhorn Drive, Suite 300, Sacramento, CA 85834
▪ Rafat Alafranji, (916) 716-3550, Rafat.Alafranji@vanir.com
▪ Construction Management Portal, 10/1/2016 to Present, $2.4 million
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California Department of Corrections and Rehabilitation
The California Department of Corrections and Rehabilitation (CDCR) Facility Planning, Construction
and Management Portfolio Management Information System is a comprehensive extranet solution
designed and developed by Kiefer Consulting, Inc. on behalf of Vanir Construction Management for
CDCR. The CDCR required a complete project controls and document management solution, which
has since evolved into a full-service platform with data analytics, business intelligence, mobile
application integration, and secured access controls.
The solution leverages nearly all key aspects of SharePoint to provide tightly integrated portfolio
management capabilities. Key features include secure access and user provisioning processes, data
exchanges with third party systems used in the field, email integration and robust workflows. The
solution serves as the enterprise repository for construction management datasets and provides
respective dashboards, reporting and content management capabilities needed to provide timely and
accurate data to program stakeholders.
In 2016, our team migrated from SharePoint 2010 to 2013. This included the migration planning effort,
assessments, testing, data center relocation, ADFS integration and the actual migration. In 2017 we
migrated to 2016.
Recently, the Kiefer Consulting team delivered several strategic business intelligence dashboards using
Microsoft Power BI. The new dashboards are used by the executive management team to drive
improved performance and accountability through data analytics and visualization.
REFERENCE INFORMATION
▪ California Department of Corrections and Rehabilitation, 4540 Duckhorn Drive, Suite
100 Sacramento, CA 95834
▪ Mike Meredith, 916-802-0066, mike.meredith@vanir.com
▪ Facility Planning, Construction and Management Portfolio Management Information
System, 10/1/2011 to Present and $2.5 million
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MiraCosta Community College District
Kiefer Consulting partnered with Kitchell Construction Management to design Power BI Dashboards
for the MiraCosta Community College Districts’ (MCCCD) Construction Bond program. This project
involved the use of Azure SQL Server databases to access client-side data and required extensive
analysis of data spanning production workorder and business systems from MCCCD. The Kiefer
Developer created numerous custom SQL views to join data across the disparate data sources and
participated in weekly meetings with the program team to develop data connections for the Power BI
Dashboards.
The Kitchell team initially developed a conceptual design document to capture the MCCCD business
requirements and provided it to the Kiefer team began development based upon the requested
designs. Our team provided requirements analysis and recommendations for improvements based
upon the MCCCD data and business needs. In collaboration with the Kitchell team and the District,
the Kiefer Developer provided recommended visualizations and measures utilizing Power BI tools to
provide exceptional dashboards, branded to meet the MCCCD’s existing website designs. Due to the
interactivity of Power BI Dashboards, the Kiefer team conducted extensive testing and debugging
prior to launching the dashboards on the public website. In addition to testing and user training
guides, the Kiefer Team provided detailed system code documentation and developed a custom
promotion solution to provide a seamless transition from the development to production
environments.
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REFERENCE INFORMATION
▪ MiraCosta Community College District, 1 Barnard Dr, Oceanside, CA 92056
▪ Geoff Bachanas, (949) 233-9643, gbachanas@kitchell.com
▪ Power BI Dashboards, 10/1/2017, $337,900.00
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Collins Electrical Company
Collins Electrical Company was seeking assistance in leveraging Power BI to develop reports and
dashboards that would provide the company with improved insights, enable better decision making,
and help in identifying trends and anomalies in their data.
In our engagement, the Kiefer team helped Collins start small, understand the capabilities of Power BI
and unlock its enterprise value. Kiefer proposed beginning with a proof-of-concept (POC) dashboard
that incorporated data from a dataset identified by Co llins. This POC dashboard provided Collins with
a view of how Power BI can be leveraged as a tool to improve visibility to critical data. The goal of the
POC was to demonstrate the capabilities of Power BI and help Collins in determining if Power BI is a
viable long-term solution that will meet their business intelligence needs.
Following the POC, the Kiefer team was able to assist Collins with developing additional Power BI
services and dashboards as well as providing mentoring services to demonstrate how we built the
dashboards, how we used source data and shared best practices for dashboard creation. These
services are valuable to organizations that seek to be self-sufficient and leverage Power BI internally.
REFERENCE INFORMATION
▪ Collins Electrical Company, 1902 Channel Dr, West Sacramento, CA 95691
▪ Eric Horton, 209-466-3691, ehorton@collinselectric.com
▪ Power BI Proof of Concept, 1/27/21 to Present, $18,150.00
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California Department of Fish and Wildlife
Kiefer developed an online survey solution called CIRAS (California Inland Recreational Angler
Survery) for the California Department of Fish and Wildlife to collect angler results from fishing in the
many California waters. The new solution includes a survey to collect angler results, a dashboard to
show the results for all bodies of water, and an application to manage the surveys after they have
been collected. Kiefer was responsible for the development of the public facing survey application
that is to be mobile responsive and built in React. Kiefer also built the secured management
application to manage the QA and publishing survey data for the Power BI reports.
Kiefer also developed a database-driven public website used as the central repository and public
interface for the California state-managed marine fisheries information. This included both a
management tool used by SMEs to enter and upload new Enhanced Status Report for various
species, and the public website that used this data to display information to the public. Kiefer used
Azure DevOps to manage code check-ins, requirements tracking, bug fixes, and build pipelines.
Kiefer built management tools and public facing website using ReactJS for fast loading and scalable
pages, developed Azure Pipelines using YAML to allow for continuous integration with automatic
deployments and publishing to Dev, Test, and Prod environments, implemented user login using
Azure MSAL Authentication library, and added App Insights for analytics information on pages and
user actions
For these projects, the following technologies were used: Visual Studio Code, Azure DevOps, ReactJS,
SurveyJS, DataTables, Bootstrap, MSAL, Power BI, SQL Server
REFERENCE INFORMATION
▪ California Department of Fish and Wildlife, 715 P Street, Sacramento, CA 95814
▪ Aaron Del Monte, 916-322-6232, aaron.delmonte@wildlife.ca.gov
▪ CIRAS: 8/1/2023 to 8/1/2024, $298,815.00
▪ Marine Fisheries Explorer and Database 3/1/2020 to 11/1/2021, $219,991.00
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3. Kiefer Approach
Kiefer Consulting has successfully collaborated with numerous government agencies to assist in
building, enhancing, and optimizing their Microsoft components. With extensive experience in
building reports, Kiefer has successfully developed solutions tailored to meet the needs of a diverse
range of audiences. Whether it's creating high-level executive summaries that offer a strategic
overview or crafting detailed, granular reports for more in-depth analysis, Kiefer has done it all. By
leveraging tools like Power BI, we’ve enabled our clients to seamlessly integrate multiple data sources
while offering flexibility and efficiency in report creation and data management. Our approach is
flexible and can be successfully applied to the work described in the RFP.
Initiation
In collaboration with the District stakeholders, our team will conduct a pre-kickoff and
strategy / planning session to review and document the project vision and approach,
confirm business objectives, and identify team members. We also ensure key
stakeholder concepts and critical success factors are captured to serve as guideposts
throughout the course of the project. The Project Kickoff meeting will communicate to all involved
stakeholders the high-level planning, execution, and deployment tasks and milestones, and outline
the specific roles and responsibilities for the combined District and Kiefer project team members. We
will review the stated project goals, objectives and milestones, alongside the draft Project
Management Plan components.
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Additionally, during this stage, the Kiefer Consulting team will work with the various District
stakeholders to determine which teams should participate in the different development efforts. This
will ensure the key subject matter experts are included in key efforts moving forward in this effort.
Planning
The cornerstone to a successful project is understanding the scope. We will assess the
existing District environment, analyze existing content and structure, and review any
managed code customizations, features, functionality, and business processes. As part
of our preparations for conducting comprehensive requirements gathering sessions,
we will capture and discuss the findings of our assessment with stakeholders, including infrastructure,
security, site(s) content, functionality, and business processes. Our findings, subsequent requirements,
and issues identified will be documented and will form a baseline for the support and maintenance of
the new solution.
In this phase we will gather requirements for delivering professional, technical and support services
for the solution. The Planning Phase will also yield a Project Plan, crafted in conjunction with the
District’s project manager, which will identify key dates and milestones. Highlights of the Planning
phase include:
▪ Defining conceptual solution architecture, requirements, roadmap and delivery plan.
▪ Clear articulation of the scope of the project. The Planning phase is initiated by an
assessment, which maps requirements to technical solutions drives project scope.
▪ Plans are put in place to ensure the successful delivery of the project.
Execution
During this phase, Kiefer develops the components, features, and functionality while
thoroughly testing the solutions and mitigating identified risks. District team members
are active participants in the process of testing and acceptance of functionality. Any
issues, risks, defects, or potential changes that are identified during this process are
documented and tracked to resolution in accordance with the change control process . Defect
resolutions and approved changes are agreed to and addressed.
We have a reputation as Microsoft experts, and we have decades of experience in delivering role-
based training to facilitate knowledge transfer. Our approach to knowledge transfer emphasizes a
close relationship and high interaction between the project team and client stakeholders to ensure
that knowledge transfer is being successfully delivered in each phase. Kiefer will develop and
implement a knowledge transfer plan to ensure District staff are properly trained.
Unit/System Testing
An important tenant of the Kiefer approach is testing. Any issues, defects, or potential changes that
are identified during this process will be documented and tracked to resolution in accordance with the
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change control process. Defect resolutions and approved changes will be agreed to and addressed
during future releases. Key components of release testing include:
▪ Unit/system testing
▪ Create role-based test matrix/plan
Deployment
During the Deployment phase, the Kiefer team will mentor District staff as needed to
prepare them for self-sufficiency. The Kiefer team will produce comprehensive
documentation that will be delivered to the District team and Kiefer will conduct
knowledge transfer meeting(s) and role-based training to confirm the District team is
equipped for self-sufficiency. The Kiefer team will train District staff and stakeholders to ensure long-
term self-sustaining support and facilitate user acceptance testing prior to go-live.
Implementation Planning
The Kiefer team will work collaboratively with District stakeholders to conduct implementation
planning. Implementation planning will be coordinated with District stakeholders and may include
details such as:
▪ Advertising approach for deployment of the production system
▪ Detailed project schedule with relevant details pertaining to go-live and training dates
▪ Training dates and materials for the various District user groups and administrators
▪ Roles and responsibilities module with proposed approach to staff communication
Closeout
Following successful delivery of project development, documentation, and training, we
will facilitate closeout activities that ensure continuous process improvement and
facilitate the ideal long-term governance that will lead to long-term success.
The Kiefer team will work closely with the District to support and maintain the project work plan and
to complete all tasks, milestones and deliverables in a timely manner. Finally, we will ensure all
necessary knowledge transfer and system documentation has occurred such that both Kiefer and the
District are confident all relevant stakeholders are self-sufficient.
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4. Task Overview
4.1. Task 1: Kick-Off Meeting & Project Management Plan
Effective project management helps identify/reduce risk and add value. Kiefer’s project managers are
certified by the Project Management Institute as Project Management Professionals. Kiefer utilizes
proven aspects of the Project Management Institute’s (PMI) Project Management Body of Knowledge
(PMBOK®) on every engagement. The Kiefer Project Manager will work with the District Project
Manager and key stakeholders to develop a comprehensive Project Management Plan (PMP) and
Project Schedule. The PMP will incorporate the task outline, deliverables, schedule and core team
responsibilities into a comprehensive approach to delivering the solution.
The proposed Kiefer Senior Project Manager, Lauren Smalley, has years of experience managing
similar projects for government agencies and understands the importance of maintaining a detailed
project schedule. Lauren regularly prepares formal project plans, provides status updates in written
and verbal formats, and presents progress updates and weekly briefings to management as
requested by client stakeholders.
The proposed Project Schedule will be submitted to the District project manager for review and
approval at the start of the project. This schedule will include all phases, milestones, activities, detailed
tasks and specified deliverables, along with resource requirements from both Kiefer and the District.
Any changes or updates to this project schedule will be reported to the District team at
recommended weekly project status meetings.
The Kiefer team will coordinate with District stakeholders to host a project kick-off and strategy
session that will communicate the project vision. This session will define the key District concepts,
critical success factors, and ensure that these are captured to serve as guideposts throughout the
course of the project. The kickoff session will include team introductions, stakeholder review,
validation of project goals, objectives and milestones, and an overview of the proposed project
schedule. We also recommend planning for weekly status meetings with the project team
stakeholders, as these sessions can serve as key planning sessions to monitor progress and plan for
upcoming tasks.
In any project, it is also important to plan for changes in business requirements to successfully
manage project schedule, budget, and scope impacts. The Kiefer team will review the District change
management processes.
To ensure consistently clear communications, Kiefer will ensure that the project schedule remains
available to all project stakeholders by posting the latest version in an online project site repository (to
be created in the District’s environment). By tracking task progress and completion, Kiefer will also
identify risks to the project objectives whether technical or process in nature and provide reporting
regarding risk mitigation to ensure the success of project goals.
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Deliverable: Finalized Project Management Plan
4.2. Task 2: Conduct Staff Interviews to Identify Reporting Needs
Kiefer’s team will build on the foundation established in Task 1 by conducting a series of structured
staff interviews to identify the District’s current and future water loss reporting needs. These interviews
will help ensure that the solution we develop is precisely aligned with the District’s goals, leverages
existing resources, and addresses any gaps in data collection and reporting capabilities.
Leveraging the project management framework established in Task 1, Kiefer will coordinate with the
District’s Project Manager to schedule and plan the interviews, ensuring all relevant stakeholders are
included. The interviews will focus on understanding the District’s current water loss tracking methods,
existing data sources, and any challenges in accessing, compiling, or analyzing this data. We will
prioritize understanding the District’s vision for enhanced water loss reporting and gather detailed
insights on both the technical and business requirements for reporting.
During the interviews, Kiefer will also assess the District's current expertise with Amazon Redshift and
identify areas where training or streamlined processes can support the effective use of this technology
for reporting.
To document the findings and facilitate alignment, the Kiefer team will create a technical
memorandum summarizing the results of the interviews, including current and potential future
reporting needs, currently available technology in the District, and a gap analysis highlighting areas
where additional data or technology may be required. This memorandum will include Kiefer’s high-
level recommendations on how to streamline reporting and automate data collection to reduce
manual effort and improve data accuracy.
Kiefer’s project manager will work closely with our technical experts to ensure that the approach
remains structured, transparent, and consistent with the District’s overall project management
processes. To keep the project moving forward smoothly, Kiefer will host a workshop to present the
findings and discuss the implications for deployment costs and the broader business model. This
workshop will serve as a critical milestone, allowing the District to provide feedback and ensure that all
identified needs and requirements are incorporated into subsequent tasks.
Deliverable: Technical memorandum outlining current reporting needs, data inventory, gaps, and
high-level recommendations.
Workshop: Discussion of inventory and implications for deployment costs and business model.
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4.3. Task 3: Conduct a technology assessment and design a plan to
improve efficiencies in data collection
Kiefer will perform a technology assessment focused on optimizing the District’s water loss reporting
capabilities. This assessment will build on the findings from Task 2 and provide the foundation for
developing a streamlined data environment that supports efficient, automated reporting. Kiefer’s
approach will ensure that the District has a clear understanding of its current technology landscape
and a detailed plan for future improvements. The following activities will be conducted to complete
the technology assessment:
Pre-Assessment Planning
Kiefer will begin by confirming the assessment’s goals and objectives with the District to ensure
alignment with business reporting needs and water loss reduction strategies. This stage will include:
▪ Defining the District’s specific reporting and data collection objectives for water loss
management.
▪ Identifying relevant data sources, applications, and systems that impact water loss reporting.
▪ Engaging stakeholders and technology contacts to establish a baseline understanding of the
District’s technology and data environment.
▪ Reviewing current documentation to gain insight into existing systems, data flow, and
technology utilization, ensuring we are prepared to engage in meaningful discussions with key
District staff.
Review of Current Technology Landscape
Kiefer will perform a detailed review of the District’s existing data sources and technology
environment, focusing on those components most relevant to water loss reporting and regulatory
compliance. This review will include:
▪ Assessment on how water loss data is captured, stored, and processed across existing
systems.
▪ Identification of silos, bottlenecks, and inefficiencies that hinder data integration and
reporting.
▪ Review of current licensing agreements, vendor relationships, and the potential for system
consolidation to reduce costs.
▪ Evaluation of the tools used for data storage and reporting, such as databases, spreadsheets,
and any existing business intelligence tools.
▪ Assessment on how well the current environment supports the District’s future reporting
needs, such as increased data volumes or on-demand reporting.
Deliverable: Technical Memorandum summarizing the District’s current available data and technology,
along with a Technology and Data Warehouse Plan to improve data collection efficiency and
streamline reporting.
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Workshop: Discussion of Needs Assessment and Gap Analysis Findings. Kiefer will conduct a
workshop to present the findings, validate assumptions, and collaboratively refine the strategic plan
with the District’s stakeholders.
4.4. Task 4 (NEW): Data Warehouse Design and Implementation
The objective of this task is to design, develop, and implement a scalable and efficient data
warehouse to support the District’s water loss reporting, decision-making, and analytics needs. This
data warehouse will centralize data from multiple sources, ensure data integrity, and provide the
foundation for effective reporting and visualization through Power BI.
During the analysis phase a minimum viable product will be identified to ensure a working data
warehouse is delivered within the defined budget. It is likely that a subset of source data will be
identified for this phase of the data warehouse build. Data processing / ETL frequency will be
identified and addressed accordingly.
Requirements Gathering and Architecture Design
The first step involves working closely with District to fully understand the data requirements, source
systems, and reporting needs. Key actions include:
▪ Conducting Stakeholder Interviews: Engaging key District stakeholders to gather business and
technical requirements.
▪ Assessing Data Sources: Reviewing all relevant data sources, billing systems, field data
collection systems, and any other relevant datasets.
▪ Data Mapping: Defining the relationships between source systems and mapping the required
data to be ingested into the data warehouse.
▪ High-Level Data Architecture Design: Developing a blueprint for the data warehouse that
defines the data architecture, storage layers, data models, and how data will flow between
systems.
▪ Infrastructure Considerations: Collaborating with District’s IT department to assess cloud or
on-premise infrastructure requirements, taking into account factors such as scalability,
performance, and security.
Data Integration and ETL Processes
Building a reliable ETL process is critical for integrating data into the warehouse. Subprocesses here
include the following:
▪ ETL Design: Design an automated ETL process to pull data from source systems, transform it
into a consistent and structured format, and load it into the data warehouse.
▪ Data Cleansing: Implement data validation, transformation, and cleansing rules to ensure the
accuracy and quality of the data stored in the warehouse.
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Proposal for Design and Development Services for Water Loss
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▪ Scheduling and Automation: Configure the ETL process to run on a regular schedule to
ensure timely updates of data. The process will include logging and error-handling
mechanisms to ensure reliability.
▪ Data Consolidation: Where necessary, we will consolidate disparate data from multiple
sources to create a unified view of data within the warehouse, enabling advanced analytics.
Data Modeling and Optimization
The data warehouse will be designed to support fast and efficient querying and reporting through
Power BI. Our approach includes:
▪ Dimensional Modeling: Implementing a star or snowflake schema to optimize query
performance for District’s specific reporting needs, ensuring that data is easily accessible for
Power BI dashboards.
▪ Data Partitioning and Indexing: Utilizing best practices for data partitioning and indexing to
enhance performance, particularly for large datasets or frequently accessed tables.
▪ Aggregation and Summarization: Creating summary tables and pre-aggregated data for
high-level reporting, while also allowing drill-down capabilities for more granular analysis.
Security and Data Governance
Kiefer will ensure that the data warehouse adheres to District’s security policies and complies with
relevant data regulations. We will:
▪ Role-Based Access Control: Implement fine-grained access controls to ensure only authorized
personnel can view or modify sensitive data.
▪ Audit and Monitoring: Set up audit trails and monitoring to track data access and changes,
ensuring accountability.
▪ Data Masking and Encryption: Apply data masking and encryption techniques where required,
particularly for personally identifiable information (PII) or other sensitive data.
▪ Backup and Disaster Recovery: Establish a backup and recovery plan to ensure data continuity
and integrity in the event of system failure or data corruption.
Data Warehouse Testing and Validation
Before the data warehouse goes live, rigorous testing will be conducted to ensure its reliability and
accuracy:
▪ Unit Testing: Testing individual components of the ETL process, data models, and integrations
to ensure they function correctly.
▪ System and Integration Testing: Ensuring that data from all source systems is accurately
represented in the warehouse, validating that data flows smoothly through the entire process.
▪ Performance Testing: Evaluating the performance of the data warehouse under different load
conditions to ensure it can handle large volumes of data efficiently.
▪ Data Quality Validation: Conducting thorough data quality checks, including accuracy,
completeness, and consistency, across all key datasets.
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Deployment
Once the data warehouse is validated, the deployment process will include:
▪ Go-Live Deployment: Migrating the data warehouse to the production environment, ensuring
all data process are live and functioning as expected.
▪ Admin Training and Knowledge Transfer: Offering training sessions to District’s technical and
business teams to ensure they can maintain the data warehouse and continue developing
Power BI reports independently.
Ongoing Maintenance and Optimization
Post-deployment, Kiefer will offer ongoing support to optimize and maintain the data warehouse:
▪ Performance Monitoring: Regularly monitoring performance and conducting tuning activities
to ensure optimal system performance.
▪ Scalability Planning: Ensuring that the data warehouse can scale over time as District’s data
volumes grow or new data sources are added.
4.5. Task 5: Create customized reports relating to water loss (previously
Task 4)
Kiefer recognizes that effective reporting is critical for the District to manage and reduce water loss.
Our approach involves designing and developing customized reports that are not only user-friendly
but also leverage the District’s data effectively. This process includes an initial review of the data
warehouse design, extract, transform, load (ETL) processes, and the creation of web-based reports
accessible to stakeholders.
Before ETL analysis, Kiefer will conduct a thorough review of the data warehouse design and
infrastructure to ensure it aligns with best practices for reporting and analytics. Given that the District
currently leverages Amazon Redshift for water consumption data and does not have internal expertise
on Redshift’s query language, Kiefer will ensure that any modifications to the star schema design are
compatible with the District’s existing data environment. Our team will provide guidance and
documentation to support ongoing data modeling and query optimization using Redshift’s
capabilities.
Data Warehouse Infrastructure Review
Kiefer will perform a comprehensive assessment of the infrastructure supporting the data warehouse
and ETL processes. This review will ensure that the underlying technology is robust, scalable, and
capable of handling the District's current and future reporting needs. Our infrastructure team will
provide specific details on server configurations, network capabilities, and cloud service integrations (if
applicable) to ensure optimal performance.
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Proposal for Design and Development Services for Water Loss
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Kiefer will prioritize using the District’s current technologies, such as SSRS, SQL Server, and Power BI,
to develop customized water loss reports. Kiefer will leverage Amazon's Redshift JDBC or ODBC driver
or use Npgsql for connecting via PostgreSQL-compatible drivers (since Redshift is based on
PostgreSQL).
Data Warehouse ETL Processes
Kiefer’s approach to ETL is crucial in facilitating accurate and timely data loading into the warehouse.
We will review all ETL processes and identify common issues, including:
▪ Missing or improper use of data
▪ Inefficient data transformations
▪ Lack of proper error handling and logging
▪ Neglecting metadata and version control
To identify these issues, Kiefer will employ a variety of methods, such as:
▪ Visual inspection of ETL processes
▪ Examination of existing logs and implementation of improved logging
▪ ETL performance profiling
▪ Use of third-party tools, such as Redgate SQL Monitor, for enhanced monitoring and
optimization.
Considering the District’s response that the water production data is captured in Aveva Wonderware
Historian with a Microsoft SQL Server front-end, Kiefer will focus on ensuring that ETL processes are
optimized to integrate with these systems. Kiefer will design ETL workflows that support high-volume
data processing and adhere to best practices for handling water consumption and production data.
Customized Reporting Development
Once the data warehouse and ETL processes are optimized, Kiefer will focus on developing
customized reports tailored to the District’s water loss management needs. Our approach will include:
Report Design Workshops: We will conduct up to five workshops with District staff to gather
requirements, discuss the design of reports, and ensure alignment with user needs.
Report Creation: Utilizing the technology identified in our assessments, Kiefer will develop up to five
web-based water loss reports. These reports will leverage Power BI for dynamic visualization and easy
access, providing stakeholders with actionable insights into water loss metrics and trends.
Testing and Validation: Each report will undergo rigorous testing and validation to ensure accuracy
and functionality within the District’s systems. Kiefer will also provide documentation outlining
operating procedures and maintenance requirements for the reports.
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Proposal for Design and Development Services for Water Loss
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Support and Warranty: Because Kiefer proposes delivering a solution that can be significantly altered
by District users and will receive regular, automatic updates once the engagement with Kiefer has
concluded, Kiefer will, if awarded, negotiate support and warranty details with the District.
Deliverables: District-Approved Reports: Functionality validated in writing by the District.
Written Procedures: Comprehensive documentation detailing how to operate, maintain, and edit the
delivered reports.
Workshops: Kiefer will facilitate up to five workshops for each report to collaborate with District staff
on design specifications, data requirements, and final demonstrations. This iterative process will
ensure that the reports not only meet but exceed the District's expectations for water loss reporting.
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5. Hours, Budget and Rates
Principal(s) Principal(s) Consultant Sr. Project
Manager
SUBTOTAL SUBTOTAL
Team Scott
Morrison
Scott
Roberts
Jason Lofing /
Max Jenkins
Lauren
Smalley
ALL HOURS COST
Rates $185 $185 $165 $185
Tasks
Task 1: Kickoff and
Project
Management Plan
8 8 8 24 48 $8,720
Task 2: Conduct
Staff Interviews to
Identify Reporting
Needs
0 60 60 30 150 $26,550
Task 3: Conduct a
technology
assessment and
design a plan to
improve
efficiencies in data
collection
60 40 40 36 176 $31,760
Task 4: Data
Warehouse Design
and
Implementation
260 150 80 118 608 $110,880
Task 5: Create
customized reports
relating to water
loss
60 80 80 54 274 $49,090
TOTALS 388 338 268 262 1256 $227,000.00
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6. Work Plan
Task Name Duration Hours Start Finish Resources
STPUD - Discovery, Design, Build Data
Warehouse and Create 5 Reports for
Water Loss Reporting
381 days 1,256 hrs Mon 11/11/24 Thu 5/14/26
Task 1 - Kick-Off Meeting & Project
Management Plan 20 days 48 hrs Mon 11/11/24 Tue 12/10/24
Project Initiation Activities / contract
execution (access, contract
requirements)
5 days 24 hrs Mon 11/11/24 Fri 11/15/24 Kiefer PM / STPUD
PM [60%]
Project Kick-off Session 0 days 0 hrs Fri 11/15/24 Fri 11/15/24 Full Team
Draft Project Management Plan 10 days 16 hrs Mon 11/18/24 Tue 12/3/24 Kiefer PM [20%]
Milestone: Project Management Plan
submitted to STPUD 0 days 0 hrs Tue 12/3/24 Tue 12/3/24 Kiefer PM
Review & refinement of PMP 5 days 8 hrs Wed 12/4/24 Tue 12/10/24 Kiefer PM / STPUD
PM [20%]
Deliverable: Final PMP 0 days 0 hrs Tue 12/10/24 Tue 12/10/24
Task 2 - Conduct Staff Interviews to
Identify Reporting Needs 33 days 150 hrs Wed 12/11/24 Wed 1/29/25
Stakeholder register: Identify STPUD
staff for interviews 10 days 60 hrs Wed 12/11/24 Thu 12/26/24 Kiefer PM / STPUD
PM [75%]
Schedule Interviews 3 days 24 hrs Fri 12/20/24 Thu 12/26/24 Kiefer PM / STPUD
PM
Assumed pause for holidays given RFP
Project Schedule 7 days 0 hrs Mon 12/23/24 Fri 1/3/25
Conduct Interviews (Preliminary
Recommendations) 10 days 26 hrs Mon 1/6/25 Fri 1/17/25
Interview 1: (IT/Tech Unit) 1 day 8 hrs Mon 1/6/25 Mon 1/6/25 Technical Teams
Interview 2: (Business Unit) 1 day 6 hrs Thu 1/9/25 Thu 1/9/25
Technical Teams /
Business Unit(s)
[75%]
Interview 3: (Business Unit) 1 day 6 hrs Tue 1/14/25 Tue 1/14/25
Technical Teams /
Business Unit(s)
[75%]
Interview 4: (IT/Tech Unit - Review
prelim findings) 1 day 6 hrs Fri 1/17/25 Fri 1/17/25 Technical Teams
[75%]
Draft Technical Memorandum 5 days 32 hrs Mon 1/20/25 Fri 1/24/25 Kiefer Technical
Team [80%]
Conduct Workshop to review findings /
Technical Memorandum 1 day 8 hrs Wed 1/29/25 Wed 1/29/25 Technical Teams
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Task Name Duration Hours Start Finish Resources
Deliverable: Technical Memorandum
(Recommendations: reports needed,
inventory, needs and gaps)
0 days 0 hrs Wed 1/29/25 Wed 1/29/25
Task 3 - Conduct a Technology
Assessment and design a plan to
improve efficiencies in data collection
43 days 176 hrs Thu 1/30/25 Mon 3/31/25
Design Discussions with IT: Data
Warehouse requirements, current
licensing, system reviews
15 days 60 hrs Thu 1/30/25 Wed 2/19/25 Technical Teams
[50%]
Draft Technology Assessment / Data
Warehouse Plan - Needs assessment &
Gap Analysis Findings
10 days 60 hrs Thu 2/20/25 Wed 3/5/25 Kiefer Technical
Team [75%]
Design Discussions: Conceptual, Logical
and Physical Designs for Data
Warehouse
10 days 40 hrs Thu 3/6/25 Wed 3/19/25 Technical Teams
[50%]
Conduct Workshop(s) to review
Technology Assessment (Data
Warehouse Plan)
5 days 16 hrs Thu 3/20/25 Wed 3/26/25 Technical Teams
[40%]
Deliverable: Technology Assessment
(Data Warehouse Plan) 0 days 0 hrs Mon 3/31/25 Mon 3/31/25
NEW - TASK 4 - Data Warehouse Design
and Implementation 140 days 608 hrs Mon 3/31/25 Thu 10/16/25
Infrastructure Setup 15 days 120 hrs Mon 3/31/25 Mon 4/21/25 STPUD Technical
Procure licensing / create admin
accounts / create VMs 5 days 0 hrs Mon 3/31/25 Mon 4/7/25 STPUD Technical
Network Configuration: For data
transfer / access 5 days 0 hrs Mon 4/7/25 Mon 4/14/25 STPUD Technical
Setup secure On-Premise data source
connections 5 days 0 hrs Mon 4/14/25 Mon 4/21/25 STPUD Technical
STPUD to provide Kiefer team with
access / validation 3 days 8 hrs Tue 4/22/25 Thu 4/24/25 Technical Teams
[33%]
Provision Data Warehouse in
partnership with STPUD 0 days 0 hrs Thu 4/24/25 Thu 4/24/25 Technical Teams
Data Modeling 25 days 96 hrs Tue 4/22/25 Tue 5/27/25
Design fact / dimension tables 10 days 40 hrs Tue 4/22/25 Mon 5/5/25 Kiefer Technical
Team [50%]
Normalization and denormalization 10 days 32 hrs Tue 5/6/25 Mon 5/19/25 Kiefer Technical
Team [40%]
Metadata: Define and management
approach 5 days 24 hrs Tue 5/20/25 Tue 5/27/25 Kiefer Technical
Team [60%]
ETL Development 37 days 144 hrs Wed 5/28/25 Fri 7/18/25
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Task Name Duration Hours Start Finish Resources
Census Data Feed 20 days 72 hrs Wed 5/28/25 Tue 6/24/25
Extract: Develop extraction process and
intervals 5 days 24 hrs Wed 5/28/25 Tue 6/3/25 Kiefer Technical
Team [60%]
Transform: Data cleansing / transform
and integrate 10 days 32 hrs Wed 6/4/25 Tue 6/17/25 Kiefer Technical
Team [40%]
Load data into the data warehouse 5 days 16 hrs Wed 6/18/25 Tue 6/24/25 Kiefer Technical
Team [40%]
Wonderware Historian Data Feed 17 days 72 hrs Wed 6/25/25 Fri 7/18/25
Extract: Develop extraction process and
intervals 11 days 24 hrs Wed 6/25/25 Thu 7/10/25 Kiefer Technical
Team [27%]
Transform: Data cleansing / transform
and integrate 4 days 32 hrs Fri 7/11/25 Wed 7/16/25 Kiefer Technical
Team
Load data into the data warehouse 2 days 16 hrs Thu 7/17/25 Fri 7/18/25 Kiefer Technical
Team
Data Integration / Testing and Training 50 days 152 hrs Mon 7/21/25 Mon 9/29/25
Integrate data from on-premise sources 10 days 24 hrs Mon 7/21/25 Fri 8/1/25 Kiefer Technical
Team [30%]
Unit testing 10 days 40 hrs Mon 8/4/25 Fri 8/15/25 Kiefer Technical
Team [50%]
System testing 10 days 40 hrs Mon 8/18/25 Fri 8/29/25 Kiefer Technical
Team [50%]
User Acceptance Testing 5 days 0 hrs Fri 8/29/25 Mon 9/8/25 STPUD Technical
System / integration refinements 10 days 40 hrs Tue 9/9/25 Mon 9/22/25 Technical Teams
[50%]
Training: Admin - Knowledge Transfer 5 days 8 hrs Tue 9/23/25 Mon 9/29/25 Technical Teams
[20%]
Maintenance / Optimization 20 days 48 hrs Mon 7/28/25 Fri 8/22/25
Deliverable: Disaster/Backup and
Recovery Plan 10 days 24 hrs Mon 7/28/25 Fri 8/8/25 Kiefer Technical
Team
Deliverable: Maintenance Plan
(performance/issue monitoring,
query/storage optimization)
10 days 24 hrs Mon 8/11/25 Fri 8/22/25 Kiefer Technical
Team
Deployment 13 days 40 hrs Tue 9/30/25 Thu 10/16/25
Migrate current data into the data
warehouse 5 days 16 hrs Tue 9/30/25 Mon 10/6/25 Kiefer Technical
Team
Delta migrations prior to go-live - repeat
as needed 3 days 16 hrs Tue 10/7/25 Thu 10/9/25 Kiefer Technical
Team
Data Warehouse Go-Live Date - Proceed
with Report creation 0 days 0 hrs Thu 10/9/25 Thu 10/9/25 STPUD Technical
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Task Name Duration Hours Start Finish Resources
Establish and validate data refresh
cycles 5 days 8 hrs Fri 10/10/25 Thu 10/16/25 Kiefer Technical
Team
REV - Task 5 - Create customized
reports relating to water loss 140 days 274 hrs Thu 10/16/25 Thu 5/7/26
Define report standards or
framework/template,
access/accessibility requirements
10 days 24 hrs Fri 10/17/25 Thu 10/30/25 Technical Teams
[30%]
STPUD to provide branding
standards/guidelines 0 days 0 hrs Thu 10/16/25 Thu 10/16/25 STPUD Technical
[0%]
Report #1: (TBD) 26 days 50 hrs Fri 10/31/25 Tue 12/9/25
Report requirements definition /
mockups 5 days 8 hrs Fri 10/31/25 Thu 11/6/25 Kiefer Technical
Team [20%]
Create draft in Dev environment 5 days 8 hrs Fri 10/31/25 Thu 11/6/25 Kiefer Technical
Team [20%]
Workshop #1: Review with STPUD IT /
Business Unit in Dev environment 1 day 4 hrs Fri 11/7/25 Fri 11/7/25 Technical Teams
[50%]
Refinements in Dev 3 days 4 hrs Mon 11/10/25 Wed 11/12/25 Kiefer Technical
Team [17%]
Promote to Test environment 2 days 1 hr Thu 11/13/25 Fri 11/14/25 Kiefer Technical
Team [6%]
Workshop #2: Review with STPUD IT /
Business Unit in Test environment 1 day 4 hrs Mon 11/17/25 Mon 11/17/25 Technical Teams
[50%]
User Acceptance Testing: STPUD IT /
Business Unit 5 days 2 hrs Tue 11/18/25 Mon 11/24/25
Technical Teams /
Business Unit(s)
[5%]
Refinements in Dev 3 days 4 hrs Tue 11/25/25 Mon 12/1/25 Kiefer Technical
Team [17%]
Promote to Test 1 day 1 hr Tue 12/2/25 Tue 12/2/25 Kiefer Technical
Team [13%]
Draft written procedures for
operating/maintaining/editing reports 5 days 8 hrs Tue 12/2/25 Mon 12/8/25 Kiefer Technical
Team [20%]
Workshop #3: Final Demonstration of
Report 1 day 4 hrs Wed 12/3/25 Wed 12/3/25
Technical Teams /
Business Unit(s)
[50%]
STPUD IT Approval to Promote to Prod 0 days 0 hrs Wed 12/3/25 Wed 12/3/25 STPUD Technical
Workshop #4: Review written
procedures with IT Admin team 1 day 2 hrs Tue 12/9/25 Tue 12/9/25 Technical Teams
[25%]
Deliverable: Report #1 Complete 0 days 0 hrs Tue 12/9/25 Tue 12/9/25
Report #2: (TBD) 26 days 50 hrs Wed 12/10/25 Mon 1/19/26
Report #3: (TBD) 26 days 50 hrs Tue 1/20/26 Tue 2/24/26
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Task Name Duration Hours Start Finish Resources
Report #4: (TBD) 26 days 50 hrs Wed 2/25/26 Wed 4/1/26
Report #5: (TBD) 26 days 50 hrs Thu 4/2/26 Thu 5/7/26
Project Completion Deliverables 5 days 0 hrs Fri 5/8/26 Thu 5/14/26
STPUD to confirm receipt / acceptance
of all deliverables 5 days 0 hrs Fri 5/8/26 Thu 5/14/26
Project Closure procedures 2 days 0 hrs Fri 5/8/26 Mon 5/11/26
Deactivate all Kiefer accounts / removal
of any access 1 day 0 hrs Fri 5/8/26 Fri 5/8/26
Issuance of final project invoice(s) 2 days 0 hrs Fri 5/8/26 Mon 5/11/26
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7. Assumptions
1. The District will be responsible for acquiring all required licenses for the data warehouse /
Power BI. This estimate does not include software licensing costs.
2. The District will provide the necessary infrastructure to support development, testing and
production.
3. The District understands the cost provided is an estimate only and is based on incomplete
data / partial information.
4. The stated warranty language will be discussed before finalizing any contract agreements (5-
year term).
5. The District understands the Project Plan (Work Plan) in this proposal is an illustrative
distribution of hours based on review of the RFP and that it will require review and adjustment
with the District Project Manager during Task 1.
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8. Resumes
8.1. Lauren Smalley, PMP, CSM
Senior Project Manager | Kiefer Consulting, Inc.
Summary of Qualifications
Experienced IT Project and Program Manager with a strong consulting background in
the management of diverse and distributed teams delivering professional services to
public and private sector clients. Past projects include but are not limited to mergers an d
acquisitions (M&A), multi-platform data migrations, custom solution development, security, and intranet/extranet
deployment across a multitude of industries - including Fortune 500 companies. Passionate about delivering the
highest quality services and solutions, fostering team collaboration and growth, and quickly gaining the trust of
her clients. She is experienced in leveraging PMI/PMBOK and Agile software development methodologies in the
planning and delivery of complex initiatives.
Education
▪ BA, Government and Political Science,
CSU Sacramento
▪ Business Analyst Certificate, CSU Sacramento
Certifications
▪ Project Management Professional (PMP)
Certification # 3885231
▪ Certified SCRUM Master, Certification #001643290
▪ MS-900: MSFT 365 Certification #H957-1813
▪ Nintex Workflow Professional – SharePoint, 2018
▪ Certified Solutions Professional – Nintex for
SharePoint, 2018
▪ Microsoft Office Specialist, 2017
Skills
▪ Program & Project Management
▪ Organizational Change Management
▪ Issue and Risk Management
▪ Agile/Waterfall/Hybrid PM methodologies
▪ PMBOK Implementation
▪ Business analysis and process improvement
▪ Requirements Gathering and Analysis
▪ Analytical and logical problem-solving skills
▪ Meeting Facilitation / strong interpersonal
communication and presentation skills
▪ End User Training and User Documentation
▪ Management of projects involving Microsoft
cloud technologies
Relevant Project Experience
Senior Project Manager
Kiefer Consulting, Inc. Mar 2024 – Present
Lauren manages some of Kiefer Consulting’s longest running client projects as a Senior Project
Manager (CDCR, JCC, Vanir), as well as local agency and nonprofit projects (City of Cleveland,
Western Reserve Land Conservancy, Santa Clara Valley Transportation Agency, and Santa Clara
County Office of Education, Kitchell / San Bernardino County). Projects include software development,
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Microsoft SharePoint implementations, Microsoft 365 Cloud Applications, .NET Development, and
Microsoft Power Platform projects.
Relevant Project Experience with Kiefer Consulting, Inc.
California Department of Corrections & Rehabilitation Mar 2024 – Present
Lauren manages the ongoing SharePoint on-premises project and is responsible for coordinating and
collaborating with Vanir Construction Management Program Management team regarding ongoing
development and program support efforts. Includes risk management, commun ication, change control,
quality, deployment planning & execution and formal project plans. Provides weekly status reports,
monthly budget/resourcing report, and coordinate daily activities for consultant resources, key
stakeholders and client organization employees assigned to the project team.
Judicial Council of California Mar 2024 – Present
Lauren leads the Kiefer team in the ongoing management and support of the Judicial Program
Information and Controls Microsoft SharePoint on-premises project. She is responsible for directing
resources to plan, design, develop, enhance and deploy existing and new solutions in the system. She
manages the Project Schedule, performs risk analysis and mitigation, manages the work backlog and
sprint planning efforts, resource tasking and hours, weekly status reports and client communications
with Judicial Council and the Vanir Construction Management Program Management teams. Lauren
coordinates daily activities and priorities; and assigns and tracks tasks for consultant resources, project
sponsors, key stakeholders, and client organization employees assigned to the project team.
City of Cleveland, Western Reserve Land Conservancy Jul 2024 – Present
Lauren manages the Kiefer Consulting team on behalf of Western Reserve Land Conservancy in the
assessment of the City of Cleveland’s Land Bank application assessment project. This effort involves
analysis and recommendations to transition a production applicatio n from Microsoft Forms to Microsoft
Power Pages / Power Apps and involves Microsoft SharePoint Online, Dataverse, DocuSign integration
and Microsoft Audit features. She manages the Project Plan, provides weekly status reports and
budget/resourcing reports, assigns and tracks tasks for consultant resources and manages all
stakeholder communications.
Santa Clara Valley Transportation Agency Jun 2024 – Present
Lauren directs resources in the professional consulting services provided to Santa Clara Valley
Transportation Agency focused on Microsoft Power Platform, including Power BI and Power Apps, in
the Government Community Cloud. She provides all project management activities including
coordination of daily activities, management of key stakeholder communications, budget / resource
reporting to the client and task management for consultant resources.
CA San Bernardino County / Kitchell Construction Management May 2024 – Present
In conjunction with the Kitchell Program Management team, Lauren manages the Kiefer Consulting
team in the Microsoft Power BI Enhancements projects focused on the Project and Facilities
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Management Department dashboards. This effort includes development of a custom Microsoft Power
App, Power BI Dashboards, Microsoft SharePoint Online and data intake solutions. She is responsible
for all project management activities including stakeholder communications, risk management, project
plan development and management, resource tasking and hours, monthly budget/resourcing reports,
and issue logs.
Santa Clara County Office of Education May 2024 – Jul 2024
Lauren directed the Kiefer Consulting team to assess the SCCOE SharePoint 2013 public-facing website
for eventual upgrade to SharePoint Subscription Edition. This effort involved analysis and
recommendations to upgrade the existing website with minimal downtime or user impacts. She
managed the Project Plan, provided weekly status reports and budget/resourcing reports, assigned and
tracked tasks for consultant resources and managed all stakeholder communications.
Senior Project Manager
Cyclotron Jul 2020 – Feb 2024
▪ Responsible for the development of the PMO Procedure Manual designed to instruct 20+
Project Managers in the operational requirements and functions of the Cyclotron PMO,
Microsoft Dynamics CRM platform, and cross-department business operations.
▪ Standardized all PMO templates to align with industry best-practices (Executive briefing
decks, Project Plans, Budget Reports, Status Reports, RAID Logs, Stakeholder Registers,
Communication Plans, etc.)
▪ Leveraged past expertise on data migration projects to develop a standard migration
framework and accompanying deliverable templates to be used by the technical teams on
all future migration projects.
▪ Routinely mentored new Project Managers in project plan development, cross-functional
team processes and provided constructive criticism for process optimization and risk
mitigation on in-flight projects.
▪ Planned and managed the execution of a variety of projects and integrated programs
including but not limited to cross-platform data migrations, Microsoft SharePoint intranet
deployments, Microsoft Purview security implementations, Microsoft PowerApps
development, Microsoft Teams deployments, tenant mergers and acquisitions, and AD
Forest migrations. Incorporated employee experience & communications teams as part of
all technical deployments.
▪ Program Manager for high priority, strategic accounts. Ensured client expectations were
clearly defined, projects were staffed appropriately and that teams performed at the
highest level to complete work on time, within budget and planned timeframes. Example:
AD Forest migration of 2500 users spanning 4 months, 2-3 waves per week across 6 time
zones with a migration team of 12+ staff in 4 countries. Delivered on time and under
budget.
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▪ Brought in to take over multiple at-risk projects to restore client confidence, get projects
back on track, proactively mitigate future risks to successfully deliver work, and roadmap
future opportunities.
▪ Responsible for the management of globally distributed technical and business -focused
teams and served as the single point of contact for the company on each project.
▪ Managed budget, schedule, scope and performed risk mitigation activities across each
project & program.
▪ Conducted executive briefings for clients and provided concise status reporting on a
weekly basis.
▪ Reviewed all team deliverables for accuracy and professional standards and validated
against project contract requirements.
▪ Client portfolio of projects included Fortune 500 companies, bio-tech industry /
healthcare, financial services / insurance, construction management, wholesale, retail and
food services.
Consultant
Kiefer Consulting, Inc. Apr 2017 – Jun 2020
Lauren is assigned to project teams working to design and implement new intranet portals, workflow
solutions and project management systems for the State of California. With experience in SharePoint
development and customization, business process improvement, user training, presentations,
documentation and report writing she adapts quickly to align with project and client needs.
SharePoint / Office 365 Consultant
Alcoholic Beverage Control (ABC) – State of California Mar 2019 – Sep 2019
Lauren designed and built a workflow solution in SharePoint Online / Office 365 using Microsoft Flow
to automate the process of onboarding new employees. She routinely met with the ABC team
members in IT and Human Resources to gather requirements, identify business challenges, streamline
data capture, and notify team members throughout the onboarding process. She led the user
acceptance testing session, documented findings, implemented changes, and authored
comprehensive role-based training materials and systems documentation. Lauren worked with the
Kiefer team to conduct knowledge transfer sessions with ABC staff to drive adoption, provide training
for ongoing systems maintenance and development, and ensure project success.
SharePoint Consultant
California Department of Toxic Substance Control (DTSC) Jan 2019 – Jun 2020
As a SharePoint consultant, Lauren is part of the Kiefer team working to migrate DTSC’s SharePoint
2007 and 2013 content to SharePoint Online for a new intranet platform and collaboration space
using hub sites and the modern experience. She meets with key stakeholders to define business
requirements, present solutions, and document project findings. Lauren worked with the team to
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design a comprehensive site architecture plan, governance plan, and she leads training sessions with
client stakeholders.
SharePoint Consultant
California Department of Justice (DOJ) Jun 2018 – Sep 2018
Lauren worked with DOJ project and client teams to author extensive and technical design, planning
and build documentation for the new SharePoint environments and migration efforts. She
collaborated with client technical staff to gather requirements of the current environments and define
business requirements for the new solutions.
SharePoint Consultant
Port of Oakland Mar 2018– Sep 2018
Lauren served as part of the team working to develop automated records retention policies for the
Port of Oakland in their SharePoint Online environment. She has developed SharePoint Designer
workflows to calculate expiration periods for documents across multipl e sites and participates in
requirements gathering sessions with the client.
SharePoint Consultant
Horizon Food Group Jan 2018 – Mar 2018
Lauren authored design and user training documentation for the existing SharePoint 2010 intranet
environment detailing steps and interactivity of dozens of SharePoint Designer workflow solutions.
SharePoint Consultant
Sacramento Metropolitan Air Quality Management District (SMAQMD) Nov 2017 – Feb 2018
Lauren authored detailed design documentation and user training guides for the Public Records Act
SharePoint 2013 solution designed using Nintex 2013 for the SMAQMD.
Power BI Consultant
MiraCosta Community College District/Kitchell Construction Management Oct 2017 – Aug
2018
Lauren participated in the development of Power BI dashboards to display detailed construction
program data. She authored detailed unit test cases and conducted automated testing of user
interfaces with Power BI dashboards using Selenium IDE. Lauren tracked team progress and assisted
with implementation of detailed design requirements from the client. She documented project source
control and code promotion processes, administration guides, and user training documents.
SharePoint / Office 365 / Power BI Consultant
CA Department of General Services/Kitchell Construction Management May 2017 – Jun 2020
As part of the project team developing a Construction Management Portal solution in SharePoint
Online and Office 365, Lauren assisted with the information architecture design, built custom lists and
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libraries, developed content rollup, configured search, user training and documentation efforts. She
participated in requirements gathering sessions with the client and designed a SharePoint workflow
solution to route building maintenance need requests from individual building managers up to the
program management team for approvals. Lauren worked with the project team to create program
level summary reports using SSRS and conducted extensive Power BI dashboard testing prior to go-
live. Lauren facilitated the user acceptance testing sessions with the client and tracked items for team
resolution. She authored numerous design documents, user training guides and conducted
SharePoint training sessions with client staff.
SharePoint / Power BI Consultant
Judicial Council of California (JCC) / Vanir Construction Management Apr 2017 – Jun 2020
Lauren is assigned to the project team working with Vanir Construction Management and the Judicial
Council of California in the development of their SharePoint 2016 on-premise environment and is the
primary support contact for all users. She has developed SSRS reports and dashboards, deployed
custom site columns, content types, lists, libraries, performed component and solution testing,
conducted end-user client training, and authored extensive design and training documentation.
Lauren has performed detailed testing of the Power BI dashboards and reporting tools developed to
integrate disparate databases with SharePoint. She developed a SharePoint solution to provide JCC
management with tools to track special court project requests using multiple SharePoint lists to
replace legacy Excel spreadsheets previously used to track multiple datasets. She was responsible for
the development of a new component for project prioritization which included custom SharePoint
Workflows for document routing and approval, custom site templates, permissions and security
planning, special form rules and user training sessions and materials. Lauren has also worked with the
project team to design a new portal which allows staff to track facility maintenance requests from a
separate database within the SharePoint environment, run custom SSRS reports, and track additional
data points.
Associate Governmental Program Analyst
California Commission on Peace Officer Standards and Training Apr 2016 – Apr 2017
Training Delivery and Compliance Bureau
Lauren worked collaboratively with management and senior law enforcement to address
organizational issues including budgets, development of training materials, and staffing issues. As part
of a small team directed by the Commission to review the organization’s course certification database
and processes, she reviewed existing systems and workflows, gathered input from internal and
external stakeholders, documented findings, and made recommendations for areas of improvement.
Lauren managed the process to admit new law enforcement agencies into the POST Program and
conducted extensive analysis of request documentation, agency records and California state
regulations. She oversaw staff work relating to Commission agenda Items, composed budget change
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proposals to the Department of Finance, and proposed changes to California regulations through the
Office of Administrative Law.
Associate Governmental Program Analyst
California Department of Corrections and Rehabilitation (CDCR) Mar 2015 – Apr 2016
Facilities Planning, Construction, and Management: Project Management Branch
Lauren worked as part of a team to track staff position costs across multiple units assigned to various
prison construction projects for reporting to the Legislature. She created estimating templates for use
by project teams and consulting firms to request and process reimbursements. Lauren documented
and analyzed project data for reporting to the Department of Finance. She performed independent
analysis and evaluation of project data for use by staff, consultants, management, the Legislature, and
the Governor’s Office. Lauren worked collaboratively with CDCR and consultant staff on project
information systems including Microsoft SharePoint 2013, Bluebeam, and Autodesk.
Staff Services Analyst
California Department of Corrections and Rehabilitation Mar 2014 – Mar 2015
Facilities Planning, Construction, and Management: Project Management Branch
Lauren was responsible for document control over contract documents, requests for proposals, staff
training manuals and construction specification documents. She administered requests for
qualifications to solicit proposals for services including but not limited to: construction management,
architectural and engineering services, and program management services. As part of a committee,
she analyzed current practices and made recommendations to improve the department's SharePoint
2013 site, including processes related to quarterly project reporting, master forms and templates and
construction project documents. She evaluated the technological needs of the unit and made
recommendations to management for future needs. Lauren maintained branch IT equipment
including laptops, data storage devices and worked as the point of contact with the CDCR IT unit. She
documented and analyzed activities relating to litigation and collaborated with professional claims
consultants for projects pending litigation.
Office Technician
California Department of Corrections and Rehabilitation Dec 2012 – Mar 2014
Facilities Planning, Construction, and Management: Project Management Branch
Lauren served as branch training coordinator and worked with management to create training
sessions and materials for staff. She analyzed current document control processes, collaborated with
consultants in the creation and adoption of the department’s new Microsoft SharePoint 2010
database, trained staff to increase user adoption, and made recommendations for changes based on
business needs. Lauren was responsible for document processing from branch management through
executive office and served as liaison for the live scan unit at CDCR headquarters.
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8.2. Scott Roberts, MCSA, MCTS
Senior Consultant | Kiefer Consulting, Inc.
Summary of Qualifications
Scott has a demonstrated affinity for identifying flaws and providing
innovative solutions around business processes and applications. His ability
to consistently deliver results has earned him high praise from clients and
team members alike. Scott has expertise in Excel, Power BI, Data Modeling,
SQL, and SharePoint 2010 / 2013 / 2016 / Online.
Education
Bachelor of Science, Chapman University, Business
Administration & Economics
Certifications
▪ Microsoft Certified Technology
Associate (MCSA Office 365)
▪ Microsoft Certified Technology Specialist
(MCTS SharePoint 2010 Configuration)
▪ Microsoft Professional Program in Data
Science
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Software & Technologies
▪ MS SharePoint 2010, 2013, 2016, Online
▪ MS Office 365
▪ MS Power BI
▪ MS Excel / Power Query / PowerPivot
▪ DAX / M Language
▪ PowerShell / PnP PowerShell
▪ SSRS Report Builder
▪ SQL Server Analysis Services
▪ SQL Server Management Studio
▪ SharePoint Designer
▪ Visual Studio
Areas of Expertise
▪ Business Intelligence
▪ Power BI Design & Development
▪ Reporting
▪ Data Visualization
▪ SharePoint Development
▪ SharePoint Administration
▪ Custom Workflows
▪ Requirement Gathering
▪ User Training
▪ Data Analysis
▪ Technical Documentation
▪ Data Modeling
Relevant Experience
Senior Consultant – Kiefer Consulting, Inc. July 2014 – Present
Department of Fish and Wildlife Sept 2023 – Present
As a Data Engineer, Scott is responsible for the design of the data systems required to support the
California Inland Recreational Angler Survey (CIRAS) project. This includes the transactional database
to hold survey data collected from the front-end web app, azure data factory pipelines to ingest data
from legacy Excel spreadsheets and Access databases, and Dataflows/Data models to represent the
data in Power BI visuals.
Kitchell San Bernardino Apr 2023 – Present
As the Technical Architect and team lead, Scott led business requirement gathering sessions and
worked with the development team to create the phase one dashboard to bring greater transparency
to the County of San Bernardino’s Project and Facilities Management Division using Power BI Report
Server, PowerShell, Microsoft Project, and SharePoint Online.
Department of Toxic Substance Control Jun 2022 – Present
As a Technical Lead, Scott worked to identify data gaps, inconsistencies, and errors found in a phase
one dashboard developed in-house for Project Performance Management dashboards. Scott worked
to combine five distinct datasets into one shared model which currently is used by nine (9) Site
Mitigation and Restoration Program reports. Scott was also responsible for reviewing and confirming
the implementation of Power BI Pipelines for deployment, dataflows for data extract, common
transformations, and data quality improvements in source systems. Scott is currently working to
develop additional reports and dashboards to aid the Cost Recovery Management team in extracting
insights and action items from their Cost Recovery Management System (CRMS).
Association of Washington Cities Jun 2021 – Oct 2022
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As a SharePoint consultant, Scott engaged with subject matter experts to gather requirements and
assisted the solution architect with designing and developing a modern Intranet leveraging
SharePoint online and Teams. To ensure consistency when creating and configuring project sites,
Scott designed and developed scripts using PnP PowerShell and additional project documentation to
hand off to client IT staff.
Department of Fish and Wildlife Mar 2021 – Oct 2021
As the Technical Architect for the Marine Fisheries Data Explorer project, Scott was instrumental in
gathering requirements, solution design, coordinating development team efforts, and managing the
testing efforts for both unit testing, system testing and user acceptance testing. Scott also designed
and developed dynamic Power BI reports and visualizations to represent decades of commercial
fishing data.
Sacramento County Courts Mar 2021 – Oct 2021
As a SharePoint consultant, Scott helped design and implement an intranet solution for Sacramento
County Courts leveraging Teams and SharePoint. With remaining project funds, Scott developed a
proof-of-concept dashboard to illustrate the capabilities of project and program reporting using
Power BI and template SharePoint sites.
Placer County Water Agency Mar 2021 – Oct 2021
As a SharePoint consultant, Scott helped design and implement an intranet solution for Placer County
Water Agency leveraging Teams and SharePoint. Once the environment was designed, Scott
developed documentation and training material to be presented to project champions for knowledge
sharing and project closeout.
Collins Electrical Company Feb 2021 – Present
To assist with Collins’s Lean Six Sigma organizational transformation, Scott has worked with several
project teams to design and develop solutions which bring greater transparency and efficiency in
discovering insights from data. Scott has worked with the Prefabrication shop to create a work order
dashboard which displays current and upcoming workloads, a report which highlights prefabrication
shop utilization percentages across different units and departments, and the Finance department to
extract and display data from their third-party construction management system; Dexter+Chaneys’
Spectrum.
The Carlin Collaborative May 2020 – Dec 2021
Scott designed a project status dashboard leveraging Power BI, Teams, and SharePoint Online to
capture, store, and report on the health of The Carlin Collaborative’s construction projects. The
dashboard presents project information using industry standard methods including Gantt charts,
Progress Photos, and KPIs to highlight key metrics for each project.
California Department of Technology (CDT) May 2020 – Jul 2020
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Scott designed and developed California Department of Technology’s Absenteeism Dashboard which
displays absentee information for every department across the state of California to help spot trends
and preparedness for remote workforces. Scott also served as a key team member for the Recovery
Roadmap project which included text mining survey responses submitted by citizens and business
owners across the state.
Covered California Feb 2020 – Present
Scott acts as the Team Lead and Solution Architect for the Data Analytics project with the Plan
Management Division withing Covered California. He is also responsible for managing the project
budget, communicating, and coordinating with project team members to develop and d eliver
reusable solutions for the client.
California Commission on Teacher Credentialing (CTC) Nov 2018 – May 2020
As a Consultant and Business Analyst, Scott was responsible for requirements gathering,
documentation, data analysis and report development on the State Assignment Accountability System
(CalSAAS) Project. Scott served as the solution architect for the Accreditation Data System (ADS)
Enhancements project to migrate data from a legacy Access database and develop new features to
assist the ADS team with the Board of Institutional Reviewers Accreditation Activities.
Kitchell – MiraCosta Sept 2018 – Present
Scott served as a technical advisor to the Power BI development team to assist in designing Power
Query data transformations, Data modeling, DAX measure development, and visualization design for
the Measure MM public facing dashboard. Presently, Scott serves as the primary point of contact for
any support related tasks to ensure the dashboard is accurate, current, and functional.
California Department of General Services Oct 2017 – Aug 2022
Scott played a crucial role in developing the DGS Building Management solution for the Facilities
Management Division. He worked with project team members to analyze data from SharePoint
Online and Maximo to develop processes and datasets to support the Power BI dashboards for
Ongoing and Preventative Maintenance projects performed across the state of California. He utilized
Power BI Desktop and SQL Server Management Studio to create custom DAX measures as part of the
dashboard development efforts, presents progress updates, and regularly participated in
requirements gathering sessions with the client.
California Judicial Council of California (JCC) Aug 2017 Present
JCC Capital Outlay Program
As a SharePoint Consultant and Business Intelligence and Reporting specialist, Scott developed the
reporting components for the cost management solution at both Project and Program levels for the
new Capital Outlay Project Management System. The solution includes dozens of SSRS reports with
complex, programmatic calculations and key performance indicators wrapped in attractive,
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professional styles. Scott regularly provides user support, performs site maintenance using PowerShell
scripts, and develops new SSRS reports and Power BI Dashboards.
JCC Facility Modification Program
Scott designed and configured SQL Server Analysis Services tabular data models in Visual Studio to
produce interactive Microsoft Power BI reports for the various programs which comprise the Facility
Modifications program. Scott has utilized his extensive expertise in Data Analytics to identify data
discrepancies and inaccuracies and has provided detailed reports to management identifying
corrective steps to be taken. Scott worked with the Kiefer team to develop an integrated reporting
solution aggregating data from existing JCC databases, with a user-friendly data input portal in
SharePoint 2016, enabling users to generate SSRS reports for the state oversight committee.
California Department of Corrections & Rehabilitation Oct 2014 – Aug 2018
As a SharePoint Specialist, Scott was responsible for providing daily design, implementation, training
and administration of the department’s SharePoint 2016 program and project management system.
He developed a centralized project contingency tracking system to replace complex, macro-enabled
Excel workbooks with a SharePoint-based solution leveraging lists, SharePoint Workflow, and SSRS
reports. Scott also designed T-SQL queries to normalize and combine localized project data into SQL
Server Analysis Services to build intuitive, analytical Power BI dashboards for department executives
and designed data models using Visual Studio. Scott played an integral part in the system's migration
from the original SharePoint 2010 platform to 2013 and later from SharePoint 2013 to 2016. As part of
these efforts, Scott used ShareGate to perform, test, and validate the content migration.
CA Public Employees Retirement System (CalPERS) Jul 2014 Oct 2014
On the SharePoint 2013 upgrade project at CalPERS, Scott revised and delivered installation and
configuration documents for Development, Quality Assurance, Training and Production Environments.
He performed System Tests on CalPERS Production Environment and identified gaps in configuration
to meet requirements. Scott worked alongside the lead Architect supporting installation and
configuration efforts for CalPERS's complex multi-environment SharePoint Farm.
TrailBoss Jul 2014 Sept 2014
Scott gathered requirements for a new SharePoint 2013 Intranet project, developed information
architecture and permissions. Scott designed document libraries with custom columns to allow for
stoplight reporting requirements.
Contract Analyst
CGI Technologies and Solutions, Inc. May 2013 Jul 2013
Scott provided Quality Assurance in contract change requests. He standardized the change request
process and templates for future projects in the CGI West Business Unit with the Change
Management Initiative team. Scott drafted, reviewed, and negotiated subcontractor amendments to
ensure accuracy of scope, deliverables, and payment schedule. He improved document retention
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compliance by managing documents on CGI SharePoint Site. Scott refined helpdesk escalation
process for training environment issue resolution and provided Level 1 support to client trainers and
classrooms during high volume training prior to major functiona l release.
8.3. Scott F. Morrison, MCSA, MCP
Principle Consultant | Kiefer Consulting, Inc.
Summary of Qualifications
Scott has over 20 years of enterprise consulting experience. His client
portfolio includes solutions for the California Department of Justice,
California Department of Corrections and Rehabilitation, Covered Cal,
California Department of General Services, and Tax Resource Incorporated. Scott possesses advanced
architectural and programming skills leveraging Azure solutions (Functions, Durable Functions, Service
Bus, APIM, AFD, AKV, Config Services, CI/CD, AAD); O365 hosted solutions; application architecture
and development with Microsoft .NET; Microsoft Office System solutions leveraging SharePoint Services;
database development with the Microsoft DB stack (SQL Server, Analysis Services, Cosmos); many
programming languages / frameworks (C#, React, Knockout, Angular, JavaScript/jQuery, JSON, SQL,
MDX, CAML, and Java).
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Education
BS: Computer Information Systems, Missouri
State University
Certifications
• Microsoft Certified Professional
▪ PRO: Designing and
Developing Microsoft
SharePoint 2010 Applications
• Microsoft Certified Solutions Associate
▪ Managing Office 365 Identities
& Requirements
▪ Enabling Office 365 Services
Skills
▪ 20+ years of application and database
development experience
▪ 20+ years of enterprise consulting experience
▪ Microsoft Azure solution development
secured with Azure Entra or ACS for SP 0365
▪ Azure solution: Durable Functions / Functions
(isolated and in-process), APIM, AFD, Cosmos,
Service Bus
▪ Senior technical/programming skills: C# (REST
/ LINQ / MVC / Web API / WCF), JavaScript
(JSON / React / AngularJS), SQL (OLTP), MDX
(OLAP)
▪ Application architecture and development with
Microsoft .NET encompassing the full project suite
▪ Cloud (O365) and on-premises enterprise SharePoint
application architecture with a deep understanding of
the various SharePoint APIs / object models and their
limitations
▪ Business Intelligence development with the Microsoft
BI stack (SQL Server and SharePoint)
▪ Estimation in the Microsoft .NET, SharePoint, Business
Intelligence, and CRM spaces
▪ Project schedule, budget, and resource management
Sr. Application Architect, Kiefer Consulting Inc. Aug 2012-Present
Judicial Council of California (JCC) Feb 2017 – Present
JCC oversees the construction projects across the California Court system. Scott assisted with the
architectural design and development of several key applications used in project cost management.
▪ Designed and developed an Azure Durable Function utilizing ADOBE Cloud APIs
allowing users to stitch together multiple PDF documents into a single PDF document
on the fly.
▪ Designed and developed an estimation program using the React hooks along with
Material UI and SQL Server.
▪ Developed a solution enabling project managers to augment accounting data within
their SharePoint portal.
▪ Generated standardized project estimates using SQL Server Reporting Services (SSRS)
for reporting to the Department of Finance.
▪ Designed and implemented a custom application for project Cost Management which
enabled project managers and Budgets staff to manage ongoing project costs and
forecast for future expenses through a SharePoint interface. Designed complex SSRS
reports and user interfaces.
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California Department of Corrections and Rehabilitation (CDCR) Jan 2013 Present
CDCR builds and maintains prisons in California. Scott assisted with the architecture and
implementation of two cornerstone applications used to manage the construction process: The
Facility Planning, Construction, and Management Portal; and the Correctional Facility Program
Accessibility Assessment Portal.
▪ Led migration of a large, complex Excel VBA application to a SharePoint hosted
AngularJS single page application (SPA) in 2017, then migrated that application to
React and Material UI in 2021.
▪ Designed and implemented a SQL Server warehouse fed by SharePoint data
▪ Developed reports over warehouse and SharePoint data using MSRS and other report
platforms
▪ Developed several client-side routines leveraging JavaScript frameworks to manipulate
SharePoint data
▪ Developed several server-side solutions including SharePoint timer jobs, web parts,
event receivers, application pages, and web services
California Department of General Services (DGS) Dec 2017 Present
The California Department of General Services’ Facilities Management Division, in collaboration with
Kitchell Construction Management, provides oversight of all state-owned and managed buildings
throughout California. Scott led the architectural design of an Azure SQL 2016 database, SQL Server
Reporting Services (SSRS) reports, and the development of Power BI dashboards.
▪ Provided initial architecture and portal taxonomy
▪ Designed database structures, modelling, and transaction processing utilizing existing
client data
▪ Designed and implemented a SQL Server warehouse
▪ Developed Power BI and SSRS reports utilizing SharePoint and remote data
Environment: Azure Virtual Machine (VM) with SQL database, Azure Active Directory, SQL Server
2016, SSRS, MS Power BI, SharePoint Online / O365
Vanir Construction Management, Inc. Jan 2014 – Present
Vanir is a construction management company. Scott provided architecture and development support
needed to implement a hybrid cloud/on premise SharePoint management portal.
▪ Delivered a solution enhancement in May of 2020 switching from provider hosted
application security to Azure Active Directory OAuth 2.0 authentication using Azure
application registrations and MSAL JS.
▪ Provided initial architecture and portal taxonomy
▪ Developed on premise and cloud-based solutions used by employees and external
contractors to manage construction projects
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▪ Pioneered an innovative approach embedding provider hosted apps inside Office 365
publishing pages using Angular.JS, .NET MVC, and Cross Origin Resource Sharing
(CORS)
▪ Led and trained a development team of four
Point of Sales (POS) Portal Dec 2018 – Feb 2019
Point of Sales (POS) Portal required consulting services related to the migration of their Power BI
reports from an existing tenant to a new tenant. Scott led the team in analyzing over 800 pages of
reports, compiled the level of effort required to complete the work, and served as developer team
lead during the migration.
Environment: Azure Virtual Machine with SQL database, MS Power BI, SQL Server 2016, Analysis
Services 2016
Covered California Mar 2016 – Jun 2017
The purpose of the Covered California state health insurance exchanges is to make health insurance
more affordable and easier to purchase for small businesses and individuals. Scott led architectural
design and development of several critical business automation processes.
▪ Designed and implemented self-hosted OWIN services like the Azure worker role
model that allows agents to access large sets of files through SharePoint
▪ Replaced a complex AvePoint solution with out of the box BCS content types and web
parts to facilitate access to a large file share
▪ Replaced an old cumbersome onboarding process with Nintex workflows
California Department of Justice (DOJ) May 2014 – Jan 2016
DOJ “represents the People of California in civil and criminal matters”. Scott led the migration from
several business-critical Microsoft Access applications into SharePoint / SQL Server. Three migration
paths were defined and implemented: SharePoint lists, SharePoint Access Services 2013, and custom
SQL / .NET.
▪ Led legacy application analysis, assessment, and migration path identification
▪ Developed data integration routines with external Oracle systems
▪ Developed JavaScript / jQuery controls to bridge the gap between SharePoint and
large data
Tax Resource Incorporated 2012-2013
TRI provides prepaid audit defense to thousands of its members, including users of the popular
TurboTax filing program who opt-in to the audit defense service. Scott provided architecture and
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development services for the TRI Member Assistance Portal, a portal used by members to manage
audit related communications and documents.
▪ Assisted with performance monitoring and tuning of a large-scale SharePoint 2010
implementation supporting thousands of active users and millions of program
members
▪ Redesigned and developed several SharePoint site pages to increase performance
using custom web parts performing targeted querying and parameter consumption
Application Architect, Covenant Technology Partners July 2007-Aug 2012
Company Intranet
▪ Designed and developed a SharePoint 2010 ECM portal
▪ Implemented customized user profile imports and search infrastructure, BCS
integration, branding, and web parts
▪ Designed a time sensitive solution to the numerous and highly customized web part
requirements
▪ Built a single web part that was able to render every required feature, using XSL for
XML, jQuery, AJAX calls, search queries, and list queries. The same web part
generated a content rollup news rotator, a user profile rotator, and a list of new hires
▪ Supervised several XSL and query builds developed by multiple junior team members
Medical Resident Intranet
▪ Designed and developed a SharePoint 2010 application portal that medical residents
use to track conferences, curriculum, and compliance
▪ Implemented Telerik third party controls, branding, and web parts
▪ Redesigned the existing solution removing the need for a separate backend database
and used SharePoint lists as the data stores
PerformancePoint Filter Extension
▪ Designed and developed a PerformancePoint filter extension allowing text-based
searching and selecting over large Analysis Services dimensions
Lotus Notes Conversion to SharePoint
▪ Designed and developed SharePoint 2010 web parts used to emulate advanced Lotus
Notes functions over lists, such as conditional fields and complex meta-data
presentations
▪ Transitioned Lotus Notes workflows to Nintex workflows
Developer, The Avala Marketing Group Aug 2003 – Aug 2007
▪ Developed business solutions for clients and internal use utilizing .NET, SQL Server,
Access, Word, and various Macromedia applications
▪ Consolidated multiple custom CRM applications maintained by several employees
under one umbrella .NET application which can now be maintained by one employee
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▪ Developed several promotional applications used in dealer and consumer contests,
paying out thousands of dollars
Developer, Reliable Imports 1999-2003
▪ Managed the development and support of a sales tracking intranet website built with
Microsoft ASP.NET and Microsoft SQL Server
▪ Administered the sales tracking website on a local server
▪ Managed the development of a Windows-based inventory management application
built with the JDK and NetBeans site minder
8.4. Jason Lofing, MCP
BI Consultant | Kiefer Consulting, Inc.
Summary of Qualifications
Jason is an enthusiastic, analytical, team-oriented IT professional with
excellent oral and written communication skills. He strives to provide excellent
customer service while maintaining project schedules and deadlines. Jason is
a highly motivated worker and is proficient in SharePoint development, SSRS,
and Microsoft Power BI.
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Education
Bachelor of Science, California State University,
Sacramento, Management Information Systems
Certifications
▪ Microsoft Certified Professional
▪ Microsoft Data Analyst Associate
Tools
▪ MS SharePoint 2016/2019/Online
▪ MS 365
▪ MS Power BI
▪ MS Power Query
▪ Power BI Report Builder
▪ SQL Server Management Studio
▪ SQL Server Analysis Services
Areas of Expertise
▪ Reporting & Dashboard Development
▪ SharePoint Development
▪ SharePoint Administration
▪ Custom Workflows
▪ Business Intelligence & Data Analysis
Relevant Project Experience
Consultant
Kiefer Consulting, Inc. Jun 2017 – Present
California Department of Corrections and Rehabilitation (CDCR) Jun 2017 – Present
▪ As a SharePoint Specialist, Jason is responsible for providing daily design, implementation,
training and administration of the department’s SharePoint 2019 program and project
management system.
▪ Jason led development of integrating schedule dates from Primavera P6 with existing monthly
report solution on SharePoint.
▪ He developed SSRS reporting solutions for Inmate Ward Labor and Facility Asset
Management Branch to replace existing manual processes.
▪ Jason created intuitive and dynamic Power BI Dashboards, including PCOs Over Threshold
and Post Occupancy Evaluations, for department stakeholders.
▪ Jason was a key member in the visual redesign of the SharePoint 2016 site.
▪ Jason maintained an issues list, recorded and prioritized incoming issues, performed testing
and validation, and delivered status updates to the client.
▪ He created SharePoint workflows which automate and streamline former paper-based
processes.
▪ Jason was a team member involved in migrating the SharePoint 2016 environment to
SharePoint 2019.
▪ Jason leads requirements gathering sessions and SharePoint development tasks, provides
status updates to management, and provides support for SharePoint users.
Environments: SharePoint 2019, SQL Management Studio, SQL Analysis Services, Microsoft Report
Builder, Microsoft Power BI, Primavera P6
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Judicial Council of California May 2020 – Present
▪ Jason is responsible for providing daily design, implementation, training and administration of
the department’s SharePoint 2016 program and project management system.
▪ He created reports used by the Judicial Council to analyze Asbestos within its buildings.
▪ Jason assisted in the development of Design-Build project sites, updates and additions to
monthly/quarterly reports, and document management interface.
▪ He creates and maintains user documentation and help guides for SharePoint site
functionality.
▪ Jason performs testing and maintains issues logs during new feature development.
Environments: SharePoint 2016, SQL Management Studio, SQL Analysis Services, Microsoft Report
Builder, Microsoft Power BI
Department of Toxic Substance Control (DTSC) Jul 2022 – Present
▪ Jason created Power BI reports for DTSC Site Mitigation and Restoration Program’s (SMRP)
technical support groups that provide project managers and supervisors with actionable
project performance metrics and insights.
▪ He developed custom DAX measures to support report visualizations.
▪ Jason led requirements gathering sessions with SMRP stakeholders and translated input into
reporting metrics and visualizations.
▪ He maintained a feedback log containing input from end users and reviewed and prioritized
suggestions to be included in future report updates.
▪ Jason provided comprehensive training and documentation of the developed solution,
ensuring future maintainability for the client.
Environments: Power BI Service, Power BI Desktop
Santa Rita Jail Program Aug 2023 – Present
▪ Jason created Power BI paginated reports used by the program team to provide monthly
project updates and status to the client.
▪ He developed SQL views and stored procedures to support report dataset creation.
▪ He participated in and led requirements gathering sessions and translated existing reporting
mockups into equivalent Power BI Report Builder objects.
▪ Jason implemented changes to SharePoint lists which contain monthly report data per
changing client needs.
▪ He led testing of the consolidated monthly report solution an maintained an issues log.
Environments: SharePoint Online, Power BI Service, Power BI Report Builder, SQL
Management Studio
Covered California Jan 2020 – Jun 2021
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▪ Jason created Plans and Benefits queries using Microsoft Power Query that allow Covered
California to assess and confirm plan attributes submitted to the department by healthcare
providers more easily.
▪ He created Plans and Benefits validation worksheets that consolidate year-over-year changes
to healthcare providers’ submitted plans and check for data entry errors
▪ Jason created Power Bi dashboards that use department IT DevOps data to provide
management with a central, intuitive location to review current initiatives and completed work.
Environments: Microsoft Excel/Power Query, Microsoft Power BI, Microsoft Azure DevOps
8.5. Max Jenkins, MBA
Consultant | Kiefer Consulting
Summary of Qualifications
Max is a former professional athlete with personnel and project
management experience in the financial services sector. He recently
completed an EMBA program which has provided him with the introspective
space to realize he truly enjoys data analytics in a wide variety of settings.
Excels with meeting deadlines and efficiency optimization. Max also enjoys team building and project
collaboration.
Education
▪ University of California, Berkeley 2005 2008
o Bachelor’s in economics with
Highest Honors
▪ California State University Sacramento,
2021-2022
Skills
▪ MS Certified Data Analyst
▪ MS Fundamentals Certified
▪ Client relationship management
▪ Process evaluation and improvement
▪ SQL
▪ Power BI and data modeling
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o Executive master’s in business
administration
▪ DAX and M Language
▪ Power Platform
▪ M365 Solution design
▪ SharePoint Online
Relevant Project Experience
Kiefer Consulting, Inc.
Consultant Jul 2022 – Present
▪ Designed the transactional database and related Power BI reporting for the upcoming CIRAS
survey for California Department of Fish and Wildlife.
▪ Developed the central Power Platform application for managing audits for the Connecticut
State Auditors of Public Accounts.
▪ Assisted with an on-premises to SharePoint Online conversion and led multiple training
sessions for the California Department of Financial Protection and Innovation.
▪ Developed several custom Power BI reporting dashboards for a major construction
management client.
▪ Developed a custom data management process and Power App for a homebuilding client.
▪ Designed and built a Power BI data model to get insights from the Kiefer Telework App.
▪ Instituted data validation checks for the Kiefer Fi$Cal Power BI dashboard and underlying SQL
database.
State Street Bank and Trust Co., Sacramento, CA Jul 2016 – Jun 2022
Associate Vice President, Business Analyst Nov 2021 – Jul 2022
▪ Responsible for integrating multiple SQL servers between several multinational financial
institutions. Liaison between internal and external stakeholders to optimize project outcomes
to ensure accurate and consistent data flow.
▪ Created new collaboration spaces using collection of M365 applications, got buy-in among
entire business group to better utilize SharePoint Online, Yammer, OneNote among others to
streamline business workflows.
Officer (Manager) Feb 2018 – Oct 2021
▪ As part of a digital business transformation, was responsible for deploying suite of enterprise
custom and M365 standard tools across a collection of back-office clients.
▪ Using SharePoint Online and Power Automate, developed and implemented new processes
to significantly cut expenses while increasing reconciliation accuracy and timeliness of daily
deliverables.
▪ Used Power Query and advanced Excel formulas to overhaul our audit and financial reporting
process in 2019 to eliminate historical delays.
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▪ Fostered a client first mentality that allowed the team to continuously add new clients due to
our strong reputation for accuracy and timeliness.
Senior Associate Oct 2017 – Feb 2018
▪ Team lead responsible for all aspects of daily NAV calculation. Created new Excel models and
macros and updated associated SPOs that addressed unique client issues, which eliminated
consistently high overtime.
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9. Statement of Past Contract Disqualifications
9/27/24 Folsom, California
X
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10. Additional Information
10.1. More about Kiefer
As a Microsoft Cloud Solutions Partner, Kiefer Consulting has built a reputation as the leading public-
sector SharePoint solutions provider since SharePoint was first launched in 2003. Each of the
consultants who work at Kiefer has demonstrated unparalleled expertise and knowledge of SharePoint
design, development, implementation, and configuration. Our team adheres to our proven
methodology and boasts a decades long track record of successfully delivering Microsoft solutions to
public sector agencies, including numerous SharePoint migration projects. Collectively, Kiefer team
members have decades of combined experience with Microsoft 365. Some recent and relevant
projects include:
▪ California Department of Transportation
▪ California Department of Public Health
▪ California Department of Community Services and Development
▪ California Department of Financial Protection and Innovation
▪ California Department of Health Care Services
▪ California Department of Toxic Substances Control
▪ Covered California
▪ Placer County Water Agency
▪ Port of Los Angeles
▪ Association of Washington Cities
▪ Sacramento Metro Air Quality Management District
▪ California Conservation Corps
▪ Alcoholic Beverage Control
▪ Housing and Community Development
▪ California State Lands Commission
▪ Sacramento Metro Air Quality Management District
▪ California Public Employees Retirement System
▪ Ampla Health
▪ Ironwood Consulting
▪ EAH Housing
Kiefer is a Microsoft Solutions Partner – Modern
Work. Our team members possess numerous
Microsoft certifications in Modern Work for
Enterprise, Modern Work for Small Business, Digital
and App Innovation, Data and AI, and Business
Applications. Kiefer is also the Microsoft Customer
Partner of Record for five public sector
organizations and two private sector firms.
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10.2. Sample Technical Assessment
This is a redacted outline of a technical assessment Kiefer completed for a client at the State of
California.
1. Overview
2. Organizational Licensing
3. Power BI Tenant Settings
4. Azure Active Directory Setting
5. Data Sources
- Department Database
- Contacts
- Available Documentation
- System and Application Architecture
- Data Accessibility
- Existing or Planned Usage
- Technical Issues and Data Gaps
- Tempo
- Contacts
- Available Documentation
- System and Application Architecture
- Data Accessibility
- Existing or Planned Usage
- Technical Issues and Data Gaps
- Cost Recovery Management System
- Contacts
- Available Documentation
- System and Application Architecture
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- Data Accessibility
- Existing or Planned Usage
- Technical Issues and Data Gaps
- Commercial Software Suite
- Contacts
- Available Documentation
- System and Application Architecture
- Data Accessibility
- Existing or Planned Usage
- Technical Issues and Data Gaps
- Staff Directory
- Contacts
- Available Documentation
- System and Application Architecture
- Data Accessibility
- Existing or Planned Usage
- Technical Issues and Data Gaps
- Cornerstone
- Contacts
- Available Documentation
- System and Application Architecture
- Data Accessibility
- Existing or Planned Usage
- Technical Issues and Data Gaps
- XXXXnet (State Clearing House Data)
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- Contacts
- Available Documentation
- System and Application Architecture
- Data Accessibility
- Existing or Planned Usage
- Technical Issues and Data Gaps
- Access Database
- Assessor’s Office Data
- Legacy Data
- Google Sheets Data Sources
- Smartsheet Data Sources
- Microsoft Excel Data Sources
- Tempo Monthly SMRP Exports
- Branch Chiefs
- Document Types
- Analytical Data and Property Cleanup Data Submitted by Contractors
- Budget List for Calculating Estimated vs. Expended Hours
- Miscellaneous
6. Shared Architecture Recommendations
- Power BI Data Gateway
- Branding and User Experience (UX) Consistency
- Power BI Implementation and Lifecycle Management
7. Dashboard Specific Technical Gaps and Improvements
- XXXX Project Management Dashboard
- Power BI Workspace Information
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- Technical Issues and Data Gaps
- Branch Dashboards
- Technical Issues and Data Gaps
- Engineering Dashboards
- Technical Issues and Data Gaps
- XXXX Dashboards
8. Staff Expertise, Roles, and Responsibilities Recommendations
9. Summary
10.3. Sample Requirements and Analysis Report
This is a redacted outline of a requirements and analysis report Kiefer completed for a client at the
State of California.
1. Overview
2. Cost Recovery Team
- Group Overview
- Business Needs
- Legacy Measures
- XXXX Strategic Plan Cost Recovery Measures
- Data Sources
3. XXXX Services Branch
- Group Overview
- Business Needs
- Legacy Measures
- XXXX Strategic Plan Measures
- Data Sources
4. Project Dashboard
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- Group Overview
- Business Needs
- Legacy Measures
- XXXX Strategic Plan Measures
- Data Sources
5. Risk Office
- Group Overview
- Business Needs
- Legacy Measures
- XXXX Strategic Plan Measures
- Performance Enhancement Work Plan
- Data Sources
6. Special Projects Office
- Group Overview
- Business Needs
- Legacy Measures
- XXXX Strategic Plan Measures
- Data Sources
7. XXXX Unit
- Group Overview
- Business Needs
- Legacy Measures
- XXXX Strategic Plan Measures
- Performance Enhancement Work Plan
- Data Sources
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8. Conclusion
9. Project Management Dashboards
- Overview
- Business Needs
- Legacy Measures
- XXXX Strategic Plan Measures
- Data Sources
10. TEMPLATE
- Group Overview
- Business Needs
- Legacy Measures
- XXXX Strategic Plan Measures
- Data Sources
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11. Proposal Submittal Summary
Kiefer Consulting, Inc.
1024 Iron Point Rd.
Folsom, CA 95630
Ben Cox, President 916-932-7220
9/27/24
98,360.00
$98,360.00
See next section
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12. Certificate of Insurance
BOARD AGENDA ITEM 4b
TO: Board of Directors
FROM: Laura Hendrickson, Associate Engineer
MEETING DATE: December 19, 2024
ITEM – PROJECT NAME: Bijou 1 Waterline Replacement Project
REQUESTED BOARD ACTION: Authorize the General Manager to execute Task Order No.
3 to Nichols Consulting Engineers for the Bijou 1 Waterline Replacement Project, in the
amount of $37,295.
DISCUSSION: The Bijou 1 Waterline Replacement Project replaces approximately 6,200
feet of undersized and poor condition steel waterlines in the Deer Park and
Takela/Fremont neighborhoods. The Project will upsize water mains, replace water
services, and add fire hydrants at 500-foot spacing throughout the neighborhood. Work
will also include installation of water meters at remaining locations within the Project
area that were skipped in 2016 due to their complexity. The current construction cost
estimate for the Bijou 1 Waterline Replacement Project is $2,632,000. A low-interest
Drinking Water State Revolving Fund (DWSRF) loan will be used to fund construction of
this project.
On May 19, 2022, the Board of Directors authorized the District to enter into an
agreement with Nichols Consulting Engineers (NCE) to provide engineering services for
the Bijou 1 Waterline Replacement Project with an initial Task Order in the amount of
$135,860. NCE’s existing Task Order covered Phase 1 of the project design, including
survey work, utility conflict verification, field review, and preliminary design work,
carrying the Project through the 90% design.
The proposed Task Order is for Phase 2 of NCE’s agreement, covering Tasks 4a through
7, and carries the Project through the final design, creation of construction documents,
permitting assistance, and bidding support services. The work will be performed by NCE
under the District’s Master Services Agreement for Consulting Services (dated
September 27, 2013) and Task Order No. 3 for Phase 2 (Tasks 4a through 7) of the
defined Scope of Work (attached), on a time and materials basis not to exceed
$37,295.
District staff recommends that the Board authorize the General Manager to execute
Task Order No. 3 in the amount of $37,295 with NCE to support final design continued
engineering services for the Bijou 1 Waterline Replacement Project.
General Manager
Paul Hughes
Directors
Nick Haven
Joel Henderson
Shane Romsos
Kelly Sheehan
Nick Exline
Laura Hendrickson
Page 2
December 19, 2024
SCHEDULE: Upon Board Approval
COSTS: $37,295
ACCOUNT NO: 2030.7520 (BIJ1WL)
BUDGETED AMOUNT AVAILABLE: $2,591,000
ATTACHMENTS: NCE Proposal for Professional Services for the Bijou 1 Waterline
Replacement Project
___________________________________________________________________________________
CONCURRENCE WITH REQUESTED ACTION: CATEGORY: Water
GENERAL MANAGER: YES NO
CHIEF FINANCIAL OFFICER: YES NO
Type text here
300 E. 2nd Street, Suite 1210
Reno, NV 89501
(775) 329-4955
December 5, 2024
Laura Hendrickson, PE
Associate Engineer
South Tahoe Public Utility District
1275 Meadow Crest Drive
South Lake Tahoe, CA 96150-7401
RE: Proposal for Professional Services for the Bijou 1 Waterline Replacement Project
Dear Ms. Hendrickson:
NCE appreciates the opportunity to provide this proposal for professional engineering services for the Bijou 1
Waterline Replacement Project (Project).
PROJECT UNDERSTANDING
The project includes the replacement of approximately 6,200 linear feet of undersized and poor condition steel
waterlines in the Deer Park and Takela/Freemont neighborhoods located in the City of South Lake Tahoe, County
of El Dorado, California. NCE and South Tahoe Public Utility District (District) entered into a task order on May
19th, 2022 for the following tasks of the Project: Task 1 Project Management, Task 2 Topographic Survey and
Utility Mapping, Task 3 Preliminary Design (50% P&E), and Task 4 90% Design (90% P&E). These tasks are
complete and the District has requested NCE complete final construction documents for bidding of the project in
Spring 2025.
SCOPE OF SERVICES
Task 4A 95% Design (95% P&E)
In June 2023, NCE received comments from the District on the 90% plans. Although the task order did not
include services beyond completion of the 90% design, some funds remained in the task order. NCE and the
District discussed and agreed to progress the design to 95% with the remaining funds. NCE addressed the
District’s review comments on the 90% design and prepared 95% P&E. However, NCE’s level of effort to
complete 95% plans and estimate exceeded the funds remaining in the task order. The hours and cost of the
95% design submittal that exceeded the task order budget are included in Attachment B.
Deliverables:
95% plans (Complete)
95% engineer’s estimate (Complete)
Task 5 Construction Documents (Final PS&E)
NCE’s Project Manager will serve as the District’s single point of contact on the contract and will have primary
responsibility for coordinating the efforts of the project team and on-going coordination of project activities for
the duration of the work. Specific project management tasks include new task order initiation and
administration, monthly budget monitoring and invoicing, and keeping the District’s Project Manager well
Page | 2
informed of progress with informal briefings every two weeks via email or phone call. NCE assumes the duration
of this scope of work will be five months, commencing January 2025 through bidding in May 2025.
NCE will address the District’s comments on the 95% plans and technical specifications and prepare 100% Final
PS&E. The final plans and technical specifications will be submitted to the District. NCE will prepare Issued for
Bid plans and technical specifications signed and sealed by a California Registered Professional Engineer for the
District to bid the project.
The engineer’s estimate of probable construction cost will be updated with the final quantity take-off and latest
available unit prices.
Deliverables:
100% plans and estimate (PDF)
100% technical specifications (Word and PDF)
IFB stamped plans and technical specifications (ACAD, Word, and PDF)
Assumptions:
The District will be completing the Front-end documents
Task 6 Permitting Assistance
NCE will support the District with preparation of the following permits and notifications:
City of South Lake Tahoe Encroachment Permit application and coordination
Letter to TRPA notifying them of the project and Exempt status under the District’s MOU
Letter to Department of Drinking Water requesting design waivers for areas in conflict with the design
requirements
Assumptions:
Permit fees shall be paid by the District
CEQA, NEPA, and technical studies are not included
SWPPP is not included
Task 7 Bidding Support Services
NCE will be available during the bidding process to answer technical questions and respond to RFIs. Questions
and responses will be documented and provided to the District. Questions regarding legal aspects of the
contract documents will be referred directly to the District.
Deliverables:
Up to two addendums, if required (Word and PDF)
Conformed documents (PDF)
Assumptions:
Attendance at the pre-bid meeting and bid tabulation are not included
Page | 3
SCHEDULE
NCE understands the District wants to bid the Project in Spring 2025. NCE will provide 100% Final PS&E no later
than February 28, 2025.
FEE ESTIMATE
NCE proposes to provide our services on a time and expense basis in accordance with our 2022 schedule of
charges (Attachment A). We estimate our total fees for this scope of services will not exceed $37,295.00. A
detailed breakdown of project staff hours to establish a basis of our estimated fees is included as Attachment B.
We will notify you immediately of any issue that would impact our estimate and will not perform work
exceeding this estimate without your authorization.
We appreciate the opportunity to provide these services to the District and look forward to working with you on
this project. Please contact me at 775-772-1847 or via email at ahueftle@ncenet.com if you have any questions.
Sincerely,
NCE
Angie Hueftle, PE
Principal
Attachment A Schedule of Charges
Attachment B Fee Estimate
SCHEDULE OF CHARGES 2022
PROFESSIONAL SERVICES
Principal ....................................................................... $285/hour
Associate ...................................................................... $225/hour
Senior II ....................................................................... $195/hour
Senior I ........................................................................ $185/hour
Project II ...................................................................... $175/hour
Project I ....................................................................... $165/hour
Staff II ......................................................................... $155/hour
Staff I .......................................................................... $145/hour
TECHNICAL SERVICES
Senior Construction Manager* ......................... $150/($175-PW)/hour
Construction Inspector* ................................. $130/($155-PW)/hour
Senior Designer ............................................................. $160/hour
CADD Designer ............................................................. $140/hour
CADD Technician ........................................................... $125/hour
Senior Field Scientist...................................................... $125/hour
Field Scientist ............................................................... $105/hour
Senior Technician* ........................................ $130/($155-PW)/hour
Field/Engineering Technician* .......................... $105/($130-PW)hour
Project Administrator ..................................................... $115/hour
Technical Editor ............................................................. $105/hour
Clerical ........................................................................... $95/hour
CONTRACT LABOR
From time to time, NCE retains outside professional and technical labor
on a temporary basis to meet peak workload demands. Such contract
labor will be charged at regular Schedule charges.
LITIGATION SUPPORT
Engineer/Scientist ......................................................... $345/hour
Court Appearances & Depositions .................................... $575/hour
EQUIPMENT
Plotter Usage .............................................. (separate fee schedule)
Truck ............................................................................ $105/day
Automobile ................................... IRS Standard Mileage Rate+15%
Falling Weight Deflectometer Testing ............................. $4,000/Day
Coring ........................................................................ $5,000/Day
Environmental Equipment ............................. (separate fee schedule)
OUTSIDE SERVICES
Rental of equipment not ordinarily furnished by NCE and all other costs
such as special printing, photographic work, travel by common carrier,
subsistence, subcontractors, etc. ................................... cost + 15%
COMMUNICATION/
REPRODUCTION
In-house costs for postage, printing and copying ..............................
............................................................ project labor charges x 5%
TERMS
Billings are payable upon presentation and are past due 30 days from invoice
date. A finance charge of 1.5% per month, or the maximum amount allowable
by law, will be charged on past-due accounts. NCE makes no warranty, either
expressed or implied, as to its findings, recommendations, specifications, or
professional advice except that they are prepared and issued in accordance with
generally accepted professional practice.
*A surcharge of $25/hour applied for technicians and construction inspectors to comply with Prevailing
Wage (PW) per requirements of California Department of Industrial Relations.
ATTACHMENT A
Attachment B
Fee Proposal for
Bijou Waterline Project Final Construction Documents
Task No. Description
Principal
Engineer
Senior II
Engineer
Staff II
Engineer
Senior
Designer
Senior
Construction
Manager Clerical Expenses Subconsultant Totals
Bijou 1 Waterline Project
2022 Hourly Rate $285.00 $195.00 $155.00 $160.00 $150.00 $95.00
4A 95% Design (95% PS&E) 2 9 0 14 0 1 26
95% plans 4 9 1 $255.00
90% estimate 44
QAQC 2 1 1
Subtotal Fees $570.00 $1,755.00 $0.00 $2,240.00 $0.00 $95.00 $255.00 $0.00 $4,915.00
5 Construction Documents (Final PS&E) 37 0 0 47 0 11 95
Project management 8 6
Review STPUD/Agency comments 2 6
100% Special Provisions 2 1
100%Technical Specifications 10 3
100% Plans & Estimate 9 41 1 $260.00
QAQC 6
Subtotal Fees $10,545.00 $0.00 $0.00 $7,520.00 $0.00 $1,045.00 $260.00 $0.00 $19,370.00
6 Permitting Assistance 6 0 0 30 0 0 36
City Encroachment Perimit 2 6 $225.00
City Grading Permit 1 8 $225.00
TRPA letter 2 8
DDW Letter 1 8
Subtotal Fees $1,710.00 $0.00 $0.00 $4,800.00 $0.00 $0.00 $450.00 $0.00 $6,960.00
7 Bidding Support Services
Bidding RFIs 4 4
Addenda 4 12
Conformed Documents 2 4
Subtotal Fees $2,850.00 $0.00 $0.00 $3,200.00 $0.00 $0.00 $0.00 $0.00 $6,050.00
Total Tasks 4A-7 $37,295.00
12/5/2024 1
BOARD AGENDA ITEM 4c
TO: Board of Directors
FROM: Brent Goligoski, Senior Engineer
MEETING DATE: December 19, 2024
ITEM – PROJECT NAME: Tahoe Keys Pump Station Replacement Project
REQUESTED BOARD ACTION: 1) Approve Change Order No. 3 to T&S Construction in the
amount of <$19,422.07>; and 2) Authorize the General Manager to execute Change
Order No. 3.
DISCUSSION: Change Order No. 3 includes three items for additional or changes to the
work performed by T&S Construction, five items to balance unit priced items to the
actual quantities performed, deletion of two items not performed, and one item
extending the Contract time.
3A.1) This item reflects additional costs to the project to provide additional exterior and
interior painting and minor building modifications. The change resulted in an increase of
$21,968.38.
3A.2) This item reflects additional costs to the project to provide additional plumbing
work due to the unexpected poor condition of existing minor piping. The change
resulted in an increase of $20,686.65.
3A.3) This item reflects additional costs to the project to provide additional electrical
wiring including lighting, heat, and security cameras. The change resulted in an
increase of $4,638.90.
3A.4 through 3A.8) These five items amend various unit price items to the actual
quantities performed for excavation, backfill, and asphalt paving. Combined, the
changes result in a decrease of <$7,734>.
3A.9 and 3A.10) These two items are deleted as no work was performed under these Bid
Alternate items due to no dewatering treatment being required by the District.
Combined, the changes result in a decrease of <$59,000>.
General Manager
Paul Hughes
Directors
Nick Haven
Shane Romsos
Joel Henderson
Kelly Sheehan
Nick Exline
Brent Goligoski
December 19, 2024
Page 2
3A.11) Due to the extended lead time for electrical equipment, additional time is
needed for the contract. 127 days shall be added to the contract to match the current
end date (December 5, 2024) for construction.
Change Order No. 3 results in a decrease to the contract amount of <$19,422.07> from
$5,403,050.60 to $5,383,628.53 and increases the contract time by 127 days ending on
December 5, 2024.
SCHEDULE: Upon Board Approval
COSTS: <$19,422.07>
ACCOUNT NO: 10.30.7055
BUDGETED AMOUNT AVAILABLE: N/A
ATTACHMENTS: Change Order No. 3
___________________________________________________________________________________
CONCURRENCE WITH REQUESTED ACTION: CATEGORY: Sewer
GENERAL MANAGER: YES NO
CHIEF FINANCIAL OFFICER: YES NO
Type text here
Change Order #:3
Project: Tahoe Keys Pump Station Replacement
Bid Schedule: N/A
Date:12/19/2024
Contractor: T&S Construction
Dollar Amounts
$4,904,729.00
$498,321.60
$5,403,050.60
($19,422.07)
$478,899.53
$5,383,628.53
The Contract Shall Be Changed As Follows:
3A.1
TOTAL FOR ITEM 1A.1 IS:$21,986.38
3A.2
TOTAL FOR ITEM 1A.2 IS:$20,686.65
3A.3
TOTAL FOR ITEM 1A.3 IS:$4,638.90
Amend Bid Item 16 to reflect an increase in cost due to the addition of exterior and
interior painting and minor building modifications not included in the original scope of
work. The change in cost was agreed upon as a lump sum and results in an increase
to the District of $21,896.38. There is no change to the Contract Time related to this
change in work.
New Bid Schedule Subtotal
Amend Bid Item 16 to reflect additional work for miscellaneous building plumbing as
directed in the field due to corroded underground piping being discovered during the
course of construction (TM #1343, #1346, #1348, #1350, #1881). The additional work
was tracked on T&M and results in an increase to the District of $20,686.65. There is
no change to the Contract Time related to this change in work.
Amend Bid Item 17 to reflect additional work for miscellaneous building wiring as
directed in the field (TM #1880, #1879). The additional work was tracked on T&M and
results in an increase to the District of $4,638.90. There is no change to the Contract
Time related to this change in work.
THIS CHANGE ORDER
Total Change Orders to Date
Original Bid Schedule Subtotal
Previous Change Orders
Current Bid Schedule Subtotal
Change Order #:3
Project: Tahoe Keys Pump Station Replacement
Bid Schedule: N/A
3A.4
TOTAL FOR ITEM 1A.4 IS:$9,295.00
3A.5
TOTAL FOR ITEM 1A.5 IS:$14,070.00
3A.6
TOTAL FOR ITEM 1A.6 IS:$7,035.00
3A.7
TOTAL FOR ITEM 1A.7 IS:($4,294.00)
3A.8
TOTAL FOR ITEM 1A.8 IS:($33,840.00)
Amend Bid Item 10 to reflect an increase in the Cubic Yards (CY) of structural fill
materials from 477 CY to 678 CY, the actual quantity completed. At the contract rate of
$70.00 per CY, the increase in the Contract Quantity results in an increase to the
District in the amount of $14,070.00. There is no change to the Contract Time related
to this change in work.
Amend Bid Item 14 to reflect a decrease in the Square Feet (SF) of street paving
replacement from 16,120 SF to 12,400 SF, the actual quantity completed. At the
contract rate of $9.00 per SF, the decrease in the Contract Quantity results in a credit
to the District in the amount of $33,480.00. There is no change to the Contract Time
related to this change in work.
Amend Bid Item 8 to reflect an increase in the Cubic Yards (CY) of excavation and
overexcavation from 706 CY to 875 CY, the actual quantity completed. At the contract
rate of $55.00 per CY, the increase in the Contract Quantity results in an increase to
the District in the amount of $9,295.00. There is no change to the Contract Time
related to this change in work.
Amend Bid Item 11 to reflect an increase in the Cubic Yards (CY) of backfill and
compaction from 910 CY to 1,111 CY, the actual quantity completed. At the contract
rate of $35.00 per CY, the increase in the Contract Quantity results in an increase to
the District in the amount of $7,035.00. There is no change to the Contract Time
related to this change in work.
Amend Bid Item 13 to reflect a decrease in the Square Feet (SF) of final paving at the
pump station from 2,099 SF to 1,000 SF, the actual quantity completed; and amend
the Unit Price from $6.00 per SF to $8.30 per SF to account for the significant
reduction in quantity (in excess of 25%). The combined decrease in the Contract
Quantity and increase in Unit Price results in a credit to the District in the amount of
$4,294.00. There is no change to the Contract Time related to this change in work.
Change Order #:3
Project: Tahoe Keys Pump Station Replacement
Bid Schedule: N/A
3A.9
TOTAL FOR ITEM 1A.9 IS:($50,000.00)
3A.10
TOTAL FOR ITEM 1A.10 IS:($9,000.00)
3A.11
TOTAL FOR ITEM 1A.11 IS:$0.00
Amend the Contract Time to add an additional 127 consecutive calendar days to
account for changes to the electrical and long electrical equipment lead times. This
additional time moves the contract end date from July 31, 2024 to December 5, 2024
There is no change to the Contract Total related to this change in Contract Time.
Delete Bid Item 20 to omit all labor, equipment, materials, and subcontractor costs
allocated for additional days of groundwater dewatering treatment system, as no work
was required under this bid item. The deletion of this bid item results in a credit to the
District in the amount of $9,000.00. There is no change to the Contract Time related to
this change in work.
Delete Bid Item 19 to omit all labor, equipment, materials, and subcontractor costs
allocated for groundwater dewatering treatment system, as no work was required
under this bid item. The deletion of this bid item results in a credit to the District in the
amount of $50,000.00. There is no change to the Contract Time related to this change
in work.
PAYMENT OF CLAIMS
Payroll 790,582.70
Total Payroll 790,582.70
AFLAC/WageWorks claims and fees 327.20
Total Vendor EFT 327.20
Weekly Approved Check Batches Water Sewer Total
215,800.54 719,795.78 935,596.32
Wednesday, December 4, 2024 208,361.11 25,209.05 233,570.16
Wednesday, December 11, 2024 248,743.73 213,947.78 462,691.51
Checks, Voids and Reissues -200.66 -183.90 -384.56
Total Accounts Payable Checks 1,631,473.43
Utility Management Refunds 2,707.41
Total Utility Management Checks 2,707.41
Grand Total $2,425,090.74
Payroll EFTs & Checks 12/10/2024
EFT CA Employment Taxes & W/H 41,331.37
EFT Federal Employment Taxes & W/H 182,500.23
EFT CalPERS Contributions 89,095.53
EFT Empower Retirement-Deferred Comp 31,365.48
EFT Stationary Engineers Union Dues 3,202.55
EFT CDHP Health Savings (HSA) 6,556.55
EFT Retirement Health Savings 18,741.84
EFT Employee Direct Deposits 353,310.04
CHK Employee Garnishments 304.94
CHK Employee Paychecks 64,174.17
Total 790,582.70
FOR APPROVAL
December 19, 2024
12/10/24
Wednesday, November 27, 2024
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
Vendor 48605 - AIRGAS USA LLC
9155473089 Field, Shop & Safety Supplies
Inventory
Paid by EFT #2750 11/07/2024 11/27/2024 11/30/2024 11/27/2024 151.89
9155903103 Field, Shop & Safety Supplies
Inventory
Paid by EFT #2857 11/21/2024 12/11/2024 11/30/2024 12/11/2024 754.52
9155940956 Field, Shop & Safety Supplies
Inventory
Paid by EFT #2857 11/22/2024 12/11/2024 11/30/2024 12/11/2024 655.67
Vendor 48605 - AIRGAS USA LLC Totals Invoices 3 $1,562.08
Vendor 43949 - ALPEN SIERRA COFFEE ROASTING CO
242960 Office Supply Issues Paid by EFT #2751 11/19/2024 11/27/2024 11/30/2024 11/27/2024 116.75
242961 Office Supply Issues Paid by EFT #2751 11/19/2024 11/27/2024 11/30/2024 11/27/2024 67.50
243083 Office Supply Issues Paid by EFT #2827 11/25/2024 12/04/2024 11/30/2024 12/04/2024 116.75
243084 Office Supply Issues Paid by EFT #2827 11/25/2024 12/04/2024 11/30/2024 12/04/2024 67.50
243352 Office Supply Issues Paid by EFT #2858 12/03/2024 12/11/2024 12/31/2024 12/11/2024 67.50
243353 Office Supply Issues Paid by EFT #2858 12/03/2024 12/11/2024 12/31/2024 12/11/2024 116.75
Vendor 43949 - ALPEN SIERRA COFFEE ROASTING CO Totals Invoices 6 $552.75
Vendor 50108 - ALPINE WATERSHED GROUP
13ALPINEWP1 PROP 1 2019 IMPLEMENTATION
IRWM INV#13
Paid by EFT #2752 11/21/2024 11/27/2024 11/30/2024 11/27/2024 4,233.30
Vendor 50108 - ALPINE WATERSHED GROUP Totals Invoices 1 $4,233.30
Vendor 49337 - AMAZON CAPITAL SERVICES INC.
1L73-7DH4-1G7V Luther Pass Pump Station Paid by EFT #2753 10/30/2024 11/27/2024 11/30/2024 11/27/2024 1,527.00
1M6L-N14G-VH7F Shop Supplies Paid by EFT #2828 11/01/2024 12/04/2024 11/30/2024 12/04/2024 26.08
1L7G-W664-34L9 Office Supplies Paid by EFT #2753 11/04/2024 11/27/2024 11/30/2024 11/27/2024 118.92
1YW1-XN17-1X6H Automotive Paid by EFT #2753 11/04/2024 11/27/2024 11/30/2024 11/27/2024 2,065.16
1RFP-N7CG-3RD7 Travel - Meetings - Education Paid by EFT #2828 11/13/2024 12/04/2024 11/30/2024 12/04/2024 46.97
1FCD-793H-1TLX Office Supplies Paid by EFT #2753 11/14/2024 11/27/2024 11/30/2024 11/27/2024 275.35
1TP4-PY1R-FXPQ Safety Equipment - Physicals Paid by EFT #2859 11/26/2024 12/11/2024 12/31/2024 12/11/2024 345.70
Vendor 49337 - AMAZON CAPITAL SERVICES INC. Totals Invoices 7 $4,405.18
Vendor 45202 - AT&T MOBILITY
287257798939 N24 Telephone Paid by EFT #2829 11/19/2024 12/04/2024 11/30/2024 12/04/2024 184.36
Vendor 45202 - AT&T MOBILITY Totals Invoices 1 $184.36
Vendor 48000 - AT&T/CALNET 3
000022599749 Telephone Paid by EFT #2754 11/15/2024 11/27/2024 11/30/2024 11/27/2024 30.65
000022599750 Telephone Paid by EFT #2830 11/15/2024 12/04/2024 11/30/2024 12/04/2024 18.89
000022623747 Telephone Paid by EFT #2754 11/20/2024 11/27/2024 11/30/2024 11/27/2024 30.78
000022623749 Telephone Paid by EFT #2754 11/20/2024 11/27/2024 11/30/2024 11/27/2024 529.61
000022623750 Telephone Paid by EFT #2754 11/20/2024 11/27/2024 11/30/2024 11/27/2024 111.15
000022624003 Telephone Paid by EFT #2754 11/20/2024 11/27/2024 11/30/2024 11/27/2024 31.57
000022677832 Telephone Paid by EFT #2860 12/01/2024 12/11/2024 11/30/2024 12/11/2024 30.65
000022677834 Telephone Paid by EFT #2860 12/01/2024 12/11/2024 11/30/2024 12/11/2024 30.65
000022683033 Telephone Paid by EFT #2860 12/01/2024 12/11/2024 11/30/2024 12/11/2024 1,740.78
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Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
Vendor 48000 - AT&T/CALNET 3 Totals Invoices 9 $2,554.73
Vendor 50103 - AZUL ELECTRIC SUPPLY LLC
006467 Buildings Paid by EFT #2755 11/13/2024 11/27/2024 11/30/2024 11/27/2024 72.83
006572 Buildings Paid by EFT #2755 11/19/2024 11/27/2024 11/30/2024 11/27/2024 756.13
Vendor 50103 - AZUL ELECTRIC SUPPLY LLC Totals Invoices 2 $828.96
Vendor 44591 - BAY AREA COATING CONSULTANTS
E08366 Tank Coatings - Cold Creek Paid by EFT #2861 09/25/2024 12/11/2024 11/30/2024 12/11/2024 10,975.66
Vendor 44591 - BAY AREA COATING CONSULTANTS Totals Invoices 1 $10,975.66
Vendor 44109 - BB&H BENEFIT DESIGNS
117566 Contractual Services Paid by EFT #2862 11/14/2024 12/11/2024 11/30/2024 12/11/2024 242.00
117564 Contractual Services Paid by EFT #2862 11/21/2024 12/11/2024 11/30/2024 12/11/2024 242.00
117565 Contractual Services Paid by EFT #2862 11/21/2024 12/11/2024 11/30/2024 12/11/2024 242.00
117567 Contractual Services Paid by EFT #2862 11/21/2024 12/11/2024 11/30/2024 12/11/2024 242.00
117568 Contractual Services Paid by EFT #2862 11/21/2024 12/11/2024 11/30/2024 12/11/2024 242.00
117569 Contractual Services Paid by EFT #2862 11/21/2024 12/11/2024 12/31/2024 12/11/2024 242.00
Vendor 44109 - BB&H BENEFIT DESIGNS Totals Invoices 6 $1,452.00
Vendor 49419 - BEND GENETICS LLC
ST2415 Monitoring Paid by EFT #2863 11/19/2024 12/11/2024 11/30/2024 12/11/2024 1,600.00
ST2415b Monitoring Paid by EFT #2863 11/25/2024 12/11/2024 11/30/2024 12/11/2024 402.00
ST2416 Monitoring Paid by EFT #2863 12/09/2024 12/11/2024 12/31/2024 12/11/2024 275.00
Vendor 49419 - BEND GENETICS LLC Totals Invoices 3 $2,277.00
Vendor 49773 - LAUREN BENEFIELD
PER DIEM 121224 Travel - Meetings - Education Paid by EFT #2756 11/20/2024 11/27/2024 12/31/2024 11/27/2024 63.00
Vendor 49773 - LAUREN BENEFIELD Totals Invoices 1 $63.00
Vendor 45009 - BENTLY RANCH
212439 Biosolid Disposal Costs Paid by EFT #2757 11/14/2024 11/27/2024 11/30/2024 11/27/2024 966.75
212481 Biosolid Disposal Costs Paid by EFT #2757 11/19/2024 11/27/2024 11/30/2024 11/27/2024 719.70
212509 Biosolid Disposal Costs Paid by EFT #2831 11/26/2024 12/04/2024 11/30/2024 12/04/2024 1,322.55
Vendor 45009 - BENTLY RANCH Totals Invoices 3 $3,009.00
Vendor 48291 - BEST BEST & KRIEGER LLP
1014096 Personnel Legal Paid by EFT #2864 12/01/2024 12/11/2024 11/30/2024 12/11/2024 307.20
Vendor 48291 - BEST BEST & KRIEGER LLP Totals Invoices 1 $307.20
Vendor 48655 - BOARD OF REGENTS
CI-06-00012197 Wells Paid by EFT #2865 11/14/2024 12/11/2024 11/30/2024 12/11/2024 4,771.31
CI-06-00012198 Wells Paid by EFT #2865 11/14/2024 12/11/2024 11/30/2024 12/11/2024 4,944.82
Vendor 48655 - BOARD OF REGENTS Totals Invoices 2 $9,716.13
Vendor 48768 - BOBCAT OF RENO INC
P43661 Automotive Paid by EFT #2758 11/20/2024 11/27/2024 11/30/2024 11/27/2024 268.02
Vendor 48768 - BOBCAT OF RENO INC Totals Invoices 1 $268.02
Vendor 49971 - BRANDED SCREEN PRINTING
1310328 Pro-Shop Paid by EFT #2759 09/10/2024 11/27/2024 11/30/2024 11/27/2024 2,046.01
Vendor 49971 - BRANDED SCREEN PRINTING Totals Invoices 1 $2,046.01
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Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
Vendor 50329 - DONALD BUTERA
2563303 Water Use Reduction Rebates Paid by EFT #2866 12/02/2024 12/11/2024 12/31/2024 12/11/2024 750.00
Vendor 50329 - DONALD BUTERA Totals Invoices 1 $750.00
Vendor 12892 - CA DEPT OF TAX & FEE ADM
L0028731103 Regulatory Operating Permits Paid by EFT #2867 11/14/2024 12/11/2024 11/30/2024 12/11/2024 3,413.11
Vendor 12892 - CA DEPT OF TAX & FEE ADM Totals Invoices 1 $3,413.11
Vendor 50090 - CAD DESIGNING SOLUTIONS
112 Glenwood Rancho WL Paid by EFT #2868 12/02/2024 12/11/2024 11/30/2024 12/11/2024 8,875.00
Vendor 50090 - CAD DESIGNING SOLUTIONS Totals Invoices 1 $8,875.00
Vendor 48681 - CADENCE TEAM INC
4490 Service Contracts Paid by EFT #2869 12/03/2024 12/11/2024 12/31/2024 12/11/2024 7,403.32
Vendor 48681 - CADENCE TEAM INC Totals Invoices 1 $7,403.32
Vendor 48767 - CALIFORNIA LAB SERVICE
4110821 Monitoring Paid by EFT #2832 11/20/2024 12/04/2024 11/30/2024 12/04/2024 82.00
4120106 Monitoring Paid by EFT #2870 12/03/2024 12/11/2024 11/30/2024 12/11/2024 264.00
Vendor 48767 - CALIFORNIA LAB SERVICE Totals Invoices 2 $346.00
Vendor 12643 - CALIFORNIA SURVEY
91499246 E&I Underground Locator Paid by EFT #2760 10/31/2024 11/27/2024 11/30/2024 11/27/2024 10,425.65
91506349 Small Tools Paid by EFT #2871 11/26/2024 12/11/2024 11/30/2024 12/11/2024 823.66
Vendor 12643 - CALIFORNIA SURVEY Totals Invoices 2 $11,249.31
Vendor 13230 - CAROLLO ENGINEERS
FB57310 Upper Truckee Sewer PS Rehab Paid by EFT #2872 10/10/2024 12/11/2024 11/30/2024 12/11/2024 7,551.00
FB58324 Contractual Services Paid by EFT #2761 11/08/2024 11/27/2024 11/30/2024 11/27/2024 26,454.80
FB58756 Upper Truckee Sewer PS Rehab Paid by EFT #2872 11/13/2024 12/11/2024 11/30/2024 12/11/2024 13,613.75
Vendor 13230 - CAROLLO ENGINEERS Totals Invoices 3 $47,619.55
Vendor 42328 - CDW-G CORP
AB66H8Y Service Contracts Paid by EFT #2833 11/25/2024 12/04/2024 11/30/2024 12/04/2024 184.71
AB67Y1Z Service Contracts Paid by EFT #2833 11/25/2024 12/04/2024 11/30/2024 06/30/2024 12/04/2024 169.32
AB67Y2F Service Contracts Paid by EFT #2833 11/25/2024 12/04/2024 11/30/2024 12/04/2024 171.09
Vendor 42328 - CDW-G CORP Totals Invoices 3 $525.12
Vendor 40343 - CHEMSEARCH INC
8935701 Service Contracts Paid by EFT #2834 11/20/2024 12/04/2024 11/30/2024 12/04/2024 401.09
Vendor 40343 - CHEMSEARCH INC Totals Invoices 1 $401.09
Vendor 49756 - CINDERLITE TRUCKING CORP
450947 Pipe - Covers & Manholes Paid by EFT #2873 11/13/2024 12/11/2024 11/30/2024 12/11/2024 370.18
Vendor 49756 - CINDERLITE TRUCKING CORP Totals Invoices 1 $370.18
Vendor 48672 - CINTAS CORP
5243499003 Safety Equipment - Physicals Paid by EFT #2874 12/09/2024 12/11/2024 12/31/2024 12/11/2024 630.74
Vendor 48672 - CINTAS CORP Totals Invoices 1 $630.74
Vendor 40512 - CODALE ELECTRIC SUPPLY
S008743169.001 Pump Stations Paid by EFT #2762 11/01/2024 11/27/2024 11/30/2024 11/27/2024 3,294.12
Vendor 40512 - CODALE ELECTRIC SUPPLY Totals Invoices 1 $3,294.12
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Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
Vendor 48181 - CONSTRUCTION MATERIALS ENG INC
16781 Secondary Clarifier #1 Rehab Paid by EFT #2763 11/01/2024 11/27/2024 11/30/2024 11/27/2024 440.00
Vendor 48181 - CONSTRUCTION MATERIALS ENG INC Totals Invoices 1 $440.00
Vendor 44779 - CPI INTERNATIONAL
20067190 Laboratory Supplies Paid by EFT #2875 11/22/2024 12/11/2024 11/30/2024 12/11/2024 1,188.32
Vendor 44779 - CPI INTERNATIONAL Totals Invoices 1 $1,188.32
Vendor 42897 - CWEA
478583 2024 Dues - Memberships -
Certification
Paid by EFT #2765 11/04/2024 11/27/2024 11/30/2024 11/27/2024 239.00
435138 CSM1 2024 Dues - Memberships -
Certification
Paid by EFT #2764 11/05/2024 11/27/2024 11/30/2024 11/27/2024 106.00
Vendor 42897 - CWEA Totals Invoices 2 $345.00
Vendor 49985 - KATHY DEWEY
3523111 Clothes Washer Rebate Program Paid by EFT #2766 11/13/2024 11/27/2024 11/30/2024 11/27/2024 200.00
Vendor 49985 - KATHY DEWEY Totals Invoices 1 $200.00
Vendor 48289 - DIY HOME CENTER
Nov 24 Stmt Buildings & Shop Supplies Paid by EFT #2876 11/30/2024 12/11/2024 11/30/2024 12/11/2024 936.35
Vendor 48289 - DIY HOME CENTER Totals Invoices 1 $936.35
Vendor 49942 - DOWL LLC
7363.30189.02-5 Keller Heavenly Water System
Improvement
Paid by EFT #2877 10/04/2024 12/11/2024 11/30/2024 12/11/2024 265.00
7371.30189.04-2 Keys CIPP Project Paid by EFT #2877 10/04/2024 12/11/2024 11/30/2024 12/11/2024 6,686.25
7371.30189.04-3 Keys CIPP Project Paid by EFT #2877 11/01/2024 12/11/2024 11/30/2024 12/11/2024 351.25
7363.30189.02-6 Keller Heavenly Water System
Improvement
Paid by EFT #2877 11/08/2024 12/11/2024 11/30/2024 12/11/2024 861.25
7371.30189.04-4 Keys CIPP Project Paid by EFT #2877 11/27/2024 12/11/2024 11/30/2024 12/11/2024 22,598.95
Vendor 49942 - DOWL LLC Totals Invoices 5 $30,762.70
Vendor 14683 - EL DORADO COUNTY TRANSPORTATION DEPT
25-1 Meyers SEZ Erosion Control Paid by EFT #5 10/18/2024 12/04/2024 11/30/2024 12/04/2024 131,811.00
U19373 Regulatory Operating Permits Paid by EFT #2767 10/23/2024 11/27/2024 11/30/2024 11/27/2024 112.00
U19385 Regulatory Operating Permits Paid by EFT #2767 10/23/2024 11/27/2024 11/30/2024 11/27/2024 112.00
Vendor 14683 - EL DORADO COUNTY TRANSPORTATION DEPT Totals Invoices 3 $132,035.00
Vendor 44263 - ENS RESOURCES INC
3742 Contractual Services Paid by EFT #2878 12/07/2024 12/11/2024 11/30/2024 12/11/2024 5,030.30
Vendor 44263 - ENS RESOURCES INC Totals Invoices 1 $5,030.30
Vendor 44032 - ENVIRONMENTAL EXPRESS
1000807292 Laboratory Supplies Paid by EFT #2879 11/25/2024 12/11/2024 12/31/2024 12/11/2024 1,838.72
Vendor 44032 - ENVIRONMENTAL EXPRESS Totals Invoices 1 $1,838.72
Vendor 18550 - EUROFINS EATON ANALYTICAL LLC
3800068609 Monitoring Paid by EFT #2835 11/19/2024 12/04/2024 11/30/2024 12/04/2024 10.00
3800068610 Monitoring Paid by EFT #2835 11/19/2024 12/04/2024 11/30/2024 12/04/2024 20.00
3800068750 Monitoring Paid by EFT #2835 11/20/2024 12/04/2024 11/30/2024 12/04/2024 35.00
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Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
3800069130 Monitoring Paid by EFT #2835 11/25/2024 12/04/2024 11/30/2024 12/04/2024 40.00
3800069365 Monitoring Paid by EFT #2835 11/28/2024 12/04/2024 11/30/2024 12/04/2024 20.00
3800069565 Monitoring Paid by EFT #2835 11/30/2024 12/04/2024 11/30/2024 12/04/2024 290.00
Vendor 18550 - EUROFINS EATON ANALYTICAL LLC Totals Invoices 6 $415.00
Vendor 49573 - EUROFINS TESTAMERICA
3800069995 Monitoring Paid by EFT #2880 12/05/2024 12/11/2024 11/30/2024 12/11/2024 100.00
3800070128 Monitoring Paid by EFT #2880 12/06/2024 12/11/2024 11/30/2024 12/11/2024 20.00
Vendor 49573 - EUROFINS TESTAMERICA Totals Invoices 2 $120.00
Vendor 47836 - EVOQUA WATER TECHNOLOGIES LLC
906347281 Service Contracts Paid by Check #114788 03/01/2024 06/26/2024 06/30/2024 11/27/2024 136.86
906730955 Service Contracts Paid by EFT #2768 11/01/2024 11/27/2024 11/30/2024 11/27/2024 157.00
906773162 Service Contracts Paid by EFT #2881 12/01/2024 12/11/2024 12/31/2024 12/11/2024 157.00
Vendor 47836 - EVOQUA WATER TECHNOLOGIES LLC Totals Invoices 3 $450.86
Vendor 14890 - FEDEX
8-683-69536 Postage Expenses Paid by EFT #2769 11/15/2024 11/27/2024 11/30/2024 11/27/2024 59.92
8-690-65096 Postage Expenses Paid by EFT #2769 11/22/2024 11/27/2024 11/30/2024 11/27/2024 56.13
8-696-74314 Postage Expenses Paid by EFT #2836 11/29/2024 12/04/2024 11/30/2024 12/04/2024 123.17
8-703-15757 Postage Expenses Paid by EFT #2882 12/06/2024 12/11/2024 12/31/2024 12/11/2024 60.43
Vendor 14890 - FEDEX Totals Invoices 4 $299.65
Vendor 15000 - FISHER SCIENTIFIC
6706023 Laboratory Supplies Paid by EFT #2770 11/06/2024 11/27/2024 11/30/2024 11/27/2024 239.20
Vendor 15000 - FISHER SCIENTIFIC Totals Invoices 1 $239.20
Vendor 48715 - FLEETCREW -ANELLE MGMT SRV
55766 Contractual Services Paid by EFT #2883 08/13/2024 12/11/2024 11/30/2024 12/11/2024 607.20
56132 Contractual Services Paid by EFT #2883 09/01/2024 12/11/2024 11/30/2024 12/11/2024 1,136.10
Vendor 48715 - FLEETCREW -ANELLE MGMT SRV Totals Invoices 2 $1,743.30
Vendor 44934 - FLOWSERVE PUMP DIV
1241105 Well Pump and Motor Backstock Paid by EFT #2884 10/29/2024 12/11/2024 11/30/2024 12/11/2024 10,959.02
Vendor 44934 - FLOWSERVE PUMP DIV Totals Invoices 1 $10,959.02
Vendor 48402 - FLYERS ENERGY LLC
24-227069 Diesel Fuel Inventory Paid by EFT #2771 11/13/2024 11/27/2024 11/30/2024 11/27/2024 2,018.88
24-228848 Gasoline Fuel Inventory Paid by EFT #2771 11/15/2024 11/27/2024 11/30/2024 11/27/2024 2,127.91
24-229904 Diesel Fuel Inventory Paid by EFT #2771 11/18/2024 11/27/2024 11/30/2024 11/27/2024 3,502.29
24-239773 Pump Stations Paid by EFT #2885 11/21/2024 12/11/2024 11/30/2024 12/11/2024 778.61
24-233963 Gasoline Fuel Inventory Paid by EFT #2771 11/22/2024 11/27/2024 11/30/2024 11/27/2024 2,592.03
24-234980 Gasoline Fuel Inventory Paid by EFT #2837 11/26/2024 12/04/2024 11/30/2024 12/04/2024 954.11
24-234981 Diesel Fuel Inventory Paid by EFT #2837 11/26/2024 12/04/2024 11/30/2024 12/04/2024 1,277.79
24-242975 Gasoline Fuel Inventory Paid by EFT #2885 12/06/2024 12/11/2024 12/31/2024 12/11/2024 2,463.65
Vendor 48402 - FLYERS ENERGY LLC Totals Invoices 8 $15,715.27
Vendor 49901 - GALLAGHER BENEFIT SERVICES INC
2024038255 Contractual Services Paid by EFT #2886 11/20/2024 12/11/2024 11/30/2024 12/11/2024 25,363.50
Vendor 49901 - GALLAGHER BENEFIT SERVICES INC Totals Invoices 1 $25,363.50
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Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
Vendor 43111 - GFS CHEMICALS INC
CINV-152114 Laboratory Supplies Paid by EFT #2887 11/15/2024 12/11/2024 11/30/2024 12/11/2024 492.03
CINV-152587 Laboratory Supplies Paid by EFT #2887 11/22/2024 12/11/2024 11/30/2024 12/11/2024 167.58
Vendor 43111 - GFS CHEMICALS INC Totals Invoices 2 $659.61
Vendor 48874 - STARLET GLAZE
WalmartREIMB0424 Incentive & Recognition Program Paid by EFT #2772 05/09/2024 05/15/2024 04/30/2024 11/27/2024 69.41
Vendor 48874 - STARLET GLAZE Totals Invoices 1 $69.41
Vendor 15600 - GRAINGER
9303540166 Buildings Paid by EFT #2773 11/04/2024 11/27/2024 11/30/2024 11/27/2024 862.21
9303540174 Small Tools Paid by EFT #2773 11/04/2024 11/27/2024 11/30/2024 11/27/2024 101.88
9303748462 Small Tools Paid by EFT #2773 11/04/2024 11/27/2024 11/30/2024 11/27/2024 741.59
9307382425 HVAC Air Filters & Parts Paid by EFT #2773 11/06/2024 11/27/2024 11/30/2024 11/27/2024 498.72
9307382433 Buildings Paid by EFT #2773 11/06/2024 11/27/2024 11/30/2024 11/27/2024 1,319.08
9307882044 Pump Stations Paid by EFT #2773 11/06/2024 11/27/2024 11/30/2024 11/27/2024 2,157.55
9309029784 Shop Supplies Paid by EFT #2773 11/07/2024 11/27/2024 11/30/2024 11/27/2024 300.34
9315479957 Buildings Paid by EFT #2773 11/13/2024 11/27/2024 11/30/2024 11/27/2024 401.52
9324204495 Primary & Secondary Equipment Paid by EFT #2838 11/21/2024 12/04/2024 11/30/2024 12/04/2024 405.40
9324204503 Small Tools Paid by EFT #2838 11/21/2024 12/04/2024 11/30/2024 12/04/2024 133.39
9324850909 Small Tools Paid by EFT #2838 11/21/2024 12/04/2024 11/30/2024 12/04/2024 2,157.55
9327583101 Shop Supplies Paid by EFT #2888 11/25/2024 12/11/2024 12/31/2024 12/11/2024 199.27
Vendor 15600 - GRAINGER Totals Invoices 12 $9,278.50
Vendor 43403 - GRANITE CONSTRUCTION CO
2849050 Pipe - Covers & Manholes Paid by EFT #2774 11/14/2024 11/27/2024 11/30/2024 11/27/2024 4,212.81
Vendor 43403 - GRANITE CONSTRUCTION CO Totals Invoices 1 $4,212.81
Vendor 15800 - HACH CO
14271971 Laboratory Supplies Paid by EFT #2889 11/22/2024 12/11/2024 11/30/2024 12/11/2024 110.64
14275784 Small Tools Paid by EFT #2889 11/27/2024 12/11/2024 12/31/2024 12/11/2024 2,694.94
Vendor 15800 - HACH CO Totals Invoices 2 $2,805.58
Vendor 49122 - HAEN CONSTRUCTORS
25-01A Leak Repair - HWY50 & Midway Paid by EFT #2839 11/14/2024 12/04/2024 11/30/2024 12/04/2024 70,955.29
25-01AR Leak Repair - HWY50 & Midway
Retainage
Paid by EFT #2839 11/14/2024 12/04/2024 11/30/2024 12/04/2024 (3,547.76)
Vendor 49122 - HAEN CONSTRUCTORS Totals Invoices 2 $67,407.53
Vendor 49110 - HATCHBACK CREATIVE
3529 Public Relations Expense Paid by EFT #2775 10/04/2024 11/27/2024 11/30/2024 11/27/2024 47.50
Vendor 49110 - HATCHBACK CREATIVE Totals Invoices 1 $47.50
Vendor 49939 - HERC RENTALS INC
34954509-001 Equipment Rental- Lease Paid by EFT #2890 10/23/2024 12/11/2024 11/30/2024 12/11/2024 7,297.13
34954509-002 Equipment Rental- Lease Paid by EFT #2890 11/19/2024 12/11/2024 11/30/2024 12/11/2024 5,481.00
Vendor 49939 - HERC RENTALS INC Totals Invoices 2 $12,778.13
Vendor 44430 - HIGH SIERRA BUSINESS SYSTEMS
142829 Service Contracts Paid by EFT #2891 12/02/2024 12/11/2024 11/30/2024 12/11/2024 50.56
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Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
142830 Service Contracts Paid by EFT #2891 12/02/2024 12/11/2024 11/30/2024 12/11/2024 516.05
Vendor 44430 - HIGH SIERRA BUSINESS SYSTEMS Totals Invoices 2 $566.61
Vendor 50324 - HUY HOANG
8008135 Clothes Washer Rebate Program Paid by EFT #2776 11/14/2024 11/27/2024 11/30/2024 11/27/2024 200.00
Vendor 50324 - HUY HOANG Totals Invoices 1 $200.00
Vendor 49604 - HOUSTON MAGNANI AND ASSOCIATES
7510 Contractual Services Paid by EFT #2892 11/26/2024 12/11/2024 11/30/2024 12/11/2024 800.00
Vendor 49604 - HOUSTON MAGNANI AND ASSOCIATES Totals Invoices 1 $800.00
Vendor 48832 - NANCY HUSSMANN
Dec 2024 Personnel Expense Paid by EFT #2840 12/01/2024 12/04/2024 12/31/2024 12/04/2024 451.15
Vendor 48832 - NANCY HUSSMANN Totals Invoices 1 $451.15
Vendor 49984 - IBIS SCIENTIFIC LLC
IN076120 Laboratory Supplies Paid by EFT #2893 11/08/2024 12/11/2024 11/30/2024 12/11/2024 187.12
IN076324 Laboratory Supplies Paid by EFT #2777 11/15/2024 11/27/2024 11/30/2024 11/27/2024 132.08
Vendor 49984 - IBIS SCIENTIFIC LLC Totals Invoices 2 $319.20
Vendor 10103 - IDEXX DISTRIBUTION CORP
3164048207 Laboratory Supplies Paid by EFT #2894 11/15/2024 12/11/2024 11/30/2024 12/11/2024 2,052.89
3164487811 Laboratory Supplies Paid by EFT #2894 11/22/2024 12/11/2024 12/31/2024 12/11/2024 4,936.41
Vendor 10103 - IDEXX DISTRIBUTION CORP Totals Invoices 2 $6,989.30
Vendor 48056 - INFOSEND INC
275440 Printing & Postage Expenses Paid by EFT #2895 11/18/2024 12/11/2024 11/30/2024 12/11/2024 11,686.84
276366 Printing & Postage Expenses Paid by EFT #2895 11/29/2024 12/11/2024 11/30/2024 12/11/2024 11,455.14
Vendor 48056 - INFOSEND INC Totals Invoices 2 $23,141.98
Vendor 50123 - INLAND SUPPLY CO INC
1098191 Janitorial Supplies Inventory Paid by EFT #2896 12/05/2024 12/11/2024 12/31/2024 12/11/2024 567.20
Vendor 50123 - INLAND SUPPLY CO INC Totals Invoices 1 $567.20
Vendor 48140 - INTEGRITY LOCKSMITH
i42410 Buildings Paid by EFT #2841 11/15/2024 12/04/2024 11/30/2024 12/04/2024 17.51
i42421 Buildings Paid by EFT #2841 11/20/2024 12/04/2024 11/30/2024 12/04/2024 65.20
Vendor 48140 - INTEGRITY LOCKSMITH Totals Invoices 2 $82.71
Vendor 44110 - J&L PRO KLEEN INC
39976 Janitorial Services Paid by EFT #2778 11/14/2024 11/27/2024 11/30/2024 11/27/2024 5,522.83
Vendor 44110 - J&L PRO KLEEN INC Totals Invoices 1 $5,522.83
Vendor 48374 - JACK DOHENY SUPPLIES INC
247371 Infiltration & Inflow Paid by EFT #2897 11/15/2024 12/11/2024 11/30/2024 12/11/2024 1,242.52
Vendor 48374 - JACK DOHENY SUPPLIES INC Totals Invoices 1 $1,242.52
Vendor 47947 - JACK HENRY & ASSOC. INC
4800241 Service Contracts Paid by EFT #2779 10/31/2024 11/27/2024 11/30/2024 11/27/2024 877.80
Vendor 47947 - JACK HENRY & ASSOC. INC Totals Invoices 1 $877.80
Vendor 50330 - ALYSSA JOHNSON
3127203 Toilet Rebate Program Paid by EFT #2898 12/02/2024 12/11/2024 12/31/2024 12/11/2024 179.00
Vendor 50330 - ALYSSA JOHNSON Totals Invoices 1 $179.00
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Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
Vendor 50024 - JONES MAYER
125919 Legal Services October 2024 Paid by EFT #2780 10/31/2024 11/27/2024 10/31/2024 11/27/2024 5,902.25
Vendor 50024 - JONES MAYER Totals Invoices 1 $5,902.25
Vendor 40363 - JORDAN'S TRUCK & TRAILER EQUIP
226264 Automotive Paid by EFT #2899 11/19/2024 12/11/2024 11/30/2024 12/11/2024 635.56
Vendor 40363 - JORDAN'S TRUCK & TRAILER EQUIP Totals Invoices 1 $635.56
Vendor 50323 - KEEPER SECURITY INC
INV345150 Service Contracts Paid by EFT #2781 11/14/2024 11/27/2024 11/30/2024 11/27/2024 1,632.00
INV345173 Service Contracts Paid by EFT #2781 11/14/2024 11/27/2024 11/30/2024 11/27/2024 792.00
Vendor 50323 - KEEPER SECURITY INC Totals Invoices 2 $2,424.00
Vendor 48865 - JAMES KELLY
MILEAGE 102424 Travel - Meetings - Education Paid by EFT #2782 11/21/2024 11/27/2024 11/30/2024 11/27/2024 151.42
Vendor 48865 - JAMES KELLY Totals Invoices 1 $151.42
Vendor 43694 - KIMBALL MIDWEST
102614773 Shop Supplies Paid by EFT #2900 09/17/2024 12/11/2024 11/30/2024 12/11/2024 1,847.21
102801784 Shop Supplies Paid by EFT #2783 11/14/2024 11/27/2024 11/30/2024 11/27/2024 866.66
Vendor 43694 - KIMBALL MIDWEST Totals Invoices 2 $2,713.87
Vendor 48994 - KNOWBE4 INC
INV355838 Service Contracts Paid by EFT #2784 11/15/2024 11/27/2024 11/30/2024 11/27/2024 6,998.40
Vendor 48994 - KNOWBE4 INC Totals Invoices 1 $6,998.40
Vendor 49725 - LAKESIDE TERMITE & PEST CONTROL
013771391 Buildings Paid by EFT #2785 11/13/2024 11/27/2024 11/30/2024 11/27/2024 150.00
016239923 Buildings Paid by EFT #2785 11/15/2024 11/27/2024 11/30/2024 11/27/2024 95.00
Vendor 49725 - LAKESIDE TERMITE & PEST CONTROL Totals Invoices 2 $245.00
Vendor 22200 - LANGENFELD ACE HARDWARE
Nov 24 Stmt Buildings & Shop Supplies Paid by EFT #2901 11/30/2024 12/11/2024 11/30/2024 12/11/2024 174.71
Vendor 22200 - LANGENFELD ACE HARDWARE Totals Invoices 1 $174.71
Vendor 49591 - JUDY LEONG
Dec 2024 Contractual Services Paid by EFT #2842 12/01/2024 12/04/2024 12/31/2024 12/04/2024 20.00
Vendor 49591 - JUDY LEONG Totals Invoices 1 $20.00
Vendor 45135 - LES SCHWAB TIRE CENTER
66100542222 Automotive Paid by EFT #2902 12/03/2024 12/11/2024 12/31/2024 12/11/2024 49.99
Vendor 45135 - LES SCHWAB TIRE CENTER Totals Invoices 1 $49.99
Vendor 22550 - LIBERTY UTILITIES
200008923399 O24 Electricity Paid by EFT #2786 10/21/2024 11/27/2024 11/30/2024 11/27/2024 4,940.77
200008895548 O24 Electricity Paid by EFT #2786 11/04/2024 11/27/2024 11/30/2024 11/27/2024 30.62
200008904324 O24 Electricity Paid by EFT #2787 11/04/2024 11/27/2024 11/30/2024 11/27/2024 10,400.15
200008909356 O24 Electricity Paid by EFT #2787 11/04/2024 11/27/2024 11/30/2024 11/27/2024 226.95
200008909778 O24 Electricity Paid by EFT #2787 11/04/2024 11/27/2024 11/30/2024 11/27/2024 1,794.06
200008923639 924 Electricity Paid by EFT #2786 11/04/2024 11/27/2024 11/30/2024 11/27/2024 142,823.83
200008928224 O24 Electricity Paid by EFT #2787 11/04/2024 11/27/2024 11/30/2024 11/27/2024 40.79
200008928497 O24 Electricity Paid by EFT #2786 11/04/2024 11/27/2024 11/30/2024 11/27/2024 352.83
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Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
200008899078 O24 Electricity Paid by EFT #2788 11/08/2024 11/27/2024 11/30/2024 11/27/2024 35.85
200008899235 O24 Electricity Paid by EFT #2788 11/08/2024 11/27/2024 11/30/2024 11/27/2024 35.84
200008899391 O24 Electricity Paid by EFT #2788 11/08/2024 11/27/2024 11/30/2024 11/27/2024 517.00
200008899649 O24 Electricity Paid by EFT #2788 11/08/2024 11/27/2024 11/30/2024 11/27/2024 266.39
200008913424 O24 Electricity Paid by EFT #2788 11/08/2024 11/27/2024 11/30/2024 11/27/2024 650.47
200008913515 O24 Electricity Paid by EFT #2789 11/08/2024 11/27/2024 11/30/2024 11/27/2024 11,012.08
200008913887 O24 Electricity Paid by EFT #2788 11/08/2024 11/27/2024 11/30/2024 11/27/2024 127.97
200008919025 O24 Electricity Paid by EFT #2789 11/08/2024 11/27/2024 11/30/2024 11/27/2024 482.12
200008928034 O24 Electricity Paid by EFT #2789 11/08/2024 11/27/2024 11/30/2024 11/27/2024 5,875.62
200008904860 O24 Electricity Paid by EFT #2786 11/12/2024 11/27/2024 11/30/2024 11/27/2024 774.47
200008919215 O24 Electricity Paid by EFT #2787 11/12/2024 11/27/2024 11/30/2024 11/27/2024 816.54
200008923076 O24 Electricity Paid by EFT #2786 11/12/2024 11/27/2024 11/30/2024 11/27/2024 8,421.51
200008913952 O24 Electricity Paid by EFT #2786 11/13/2024 11/27/2024 11/30/2024 11/27/2024 2.47
200008919124 O24 Electricity Paid by EFT #2787 11/13/2024 11/27/2024 11/30/2024 11/27/2024 681.56
200008919298 O24 Electricity Paid by EFT #2786 11/13/2024 11/27/2024 11/30/2024 11/27/2024 227.71
200008923183 O24 Electricity Paid by EFT #2787 11/13/2024 11/27/2024 11/30/2024 11/27/2024 572.74
200008932903 O24 Electricity Paid by EFT #2787 11/13/2024 11/27/2024 11/30/2024 11/27/2024 3,615.49
200008919389 O24 Electricity Paid by EFT #2786 11/15/2024 11/27/2024 11/30/2024 11/27/2024 512.07
200008928612 O24 Electricity Paid by EFT #2789 11/15/2024 11/27/2024 11/30/2024 11/27/2024 7,568.30
200008895860 O24 Electricity Paid by EFT #2789 11/19/2024 11/27/2024 11/30/2024 11/27/2024 678.89
200008899490 924 Electricity Paid by EFT #2789 11/19/2024 11/27/2024 11/30/2024 11/27/2024 10,664.55
200008904415 O24 Electricity Paid by EFT #2789 11/19/2024 11/27/2024 11/30/2024 11/27/2024 9,236.04
200008919454 O24 Electricity Paid by EFT #2789 11/19/2024 11/27/2024 11/30/2024 11/27/2024 86.62
200008919983 O24 Electricity Paid by EFT #2788 11/19/2024 11/27/2024 11/30/2024 11/27/2024 3,818.44
200008923282 O24 Electricity Paid by EFT #2789 11/19/2024 11/27/2024 11/30/2024 11/27/2024 15,045.80
200008923498 O24 Electricity Paid by EFT #2788 11/19/2024 11/27/2024 11/30/2024 11/27/2024 3,557.55
200008923563 O24 Electricity Paid by EFT #2903 11/20/2024 12/11/2024 11/30/2024 12/11/2024 2,991.09
200008928315 324 Electricity Paid by EFT #2903 11/20/2024 12/11/2024 11/30/2024 06/30/2024 12/11/2024 8,927.39
200008928315 424 Electricity Paid by EFT #2903 11/20/2024 12/11/2024 11/30/2024 06/30/2024 12/11/2024 9,920.24
200008928315 524 Electricity Paid by EFT #2903 11/20/2024 12/11/2024 11/30/2024 06/30/2024 12/11/2024 12,618.86
200008928315 624 Electricity Paid by EFT #2903 11/20/2024 12/11/2024 11/30/2024 06/30/2024 12/11/2024 8,520.14
200008928315 724 Electricity Paid by EFT #2903 11/20/2024 12/11/2024 11/30/2024 12/11/2024 8,796.76
200008928315 824 Electricity Paid by EFT #2903 11/20/2024 12/11/2024 11/30/2024 12/11/2024 9,901.44
200008928315 924 Electricity Paid by EFT #2903 11/20/2024 12/11/2024 11/30/2024 12/11/2024 11,078.41
200008928315 O24 Electricity Paid by EFT #2903 11/20/2024 12/11/2024 11/30/2024 12/11/2024 12,520.93
200008895969 O24 Electricity Paid by EFT #2789 11/21/2024 11/27/2024 11/30/2024 11/27/2024 13,384.45
200008904043 O24 Electricity Paid by EFT #2789 11/21/2024 11/27/2024 11/30/2024 11/27/2024 111.68
200008919603 N24 Electricity Paid by EFT #2844 11/21/2024 12/04/2024 11/30/2024 12/04/2024 417.29
200008895654 N24 Electricity Paid by EFT #2843 11/26/2024 12/04/2024 11/30/2024 12/04/2024 703.17
200008923399 N24 Electricity Paid by EFT #2904 11/26/2024 12/11/2024 11/30/2024 12/11/2024 4,698.11
200008923795 N24 Electricity Paid by EFT #2843 11/26/2024 12/04/2024 11/30/2024 12/04/2024 939.27
200008928927 N24 Electricity Paid by EFT #2843 11/26/2024 12/04/2024 11/30/2024 12/04/2024 354.71
Run by Erika Franco on 12/11/2024 12:15:40 PM Page 9 of 18
Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
200008932457 N24 Electricity Paid by EFT #2843 11/26/2024 12/04/2024 11/30/2024 12/04/2024 27.18
200008932648 N24 Electricity Paid by EFT #2843 11/26/2024 12/04/2024 11/30/2024 12/04/2024 124.52
200008932747 N24 Electricity Paid by EFT #2843 11/26/2024 12/04/2024 11/30/2024 12/04/2024 73.06
200008904134 N24 Electricity Paid by EFT #2903 11/27/2024 12/11/2024 11/30/2024 12/11/2024 40.76
200008904522 N24 Electricity Paid by EFT #2903 11/27/2024 12/11/2024 11/30/2024 12/11/2024 83.64
200008909059 N24 Electricity Paid by EFT #2903 11/27/2024 12/11/2024 11/30/2024 12/11/2024 1,094.94
200008909158 N24 Electricity Paid by EFT #2903 11/27/2024 12/11/2024 11/30/2024 12/11/2024 50.23
200008923985 N24 Electricity Paid by EFT #2903 11/27/2024 12/11/2024 11/30/2024 12/11/2024 106.01
200008928406 N24 Electricity Paid by EFT #2903 11/27/2024 12/11/2024 11/30/2024 12/11/2024 1,133.93
Vendor 22550 - LIBERTY UTILITIES Totals Invoices 59 $354,512.30
Vendor 47903 - LINDE GAS & EQUIPMENT INC
46343140 Small Tools Paid by EFT #2790 11/15/2024 11/27/2024 11/30/2024 11/27/2024 93.78
46470310 Shop Supplies Paid by EFT #2845 11/22/2024 12/04/2024 11/30/2024 12/04/2024 600.74
46491130 Shop Supplies Paid by EFT #2845 11/22/2024 12/04/2024 11/30/2024 12/04/2024 68.51
Vendor 47903 - LINDE GAS & EQUIPMENT INC Totals Invoices 3 $763.03
Vendor 45059 - LUMOS & ASSOCIATES
125005 Park Ave #1 WL Paid by EFT #2905 11/07/2024 12/11/2024 11/30/2024 12/11/2024 2,517.50
Vendor 45059 - LUMOS & ASSOCIATES Totals Invoices 1 $2,517.50
Vendor 50326 - KEVIN MAEYAMA
2723111 Clothes Washer Rebate Program Paid by EFT #2791 11/20/2024 11/27/2024 11/30/2024 11/27/2024 200.00
2723111-1 Toilet Rebate Program Paid by EFT #2791 11/20/2024 11/27/2024 11/30/2024 11/27/2024 100.00
2723111-2 Toilet Rebate Program Paid by EFT #2791 11/20/2024 11/27/2024 11/30/2024 11/27/2024 100.00
Vendor 50326 - KEVIN MAEYAMA Totals Invoices 3 $400.00
Vendor 48984 - MAVERICK NETWORKS INC
2401954 Service Contracts Paid by EFT #2906 10/11/2024 12/11/2024 11/30/2024 12/11/2024 660.00
Vendor 48984 - MAVERICK NETWORKS INC Totals Invoices 1 $660.00
Vendor 17900 - MCMASTER CARR SUPPLY CO
36524409 Buildings Paid by EFT #2907 11/14/2024 12/11/2024 11/30/2024 12/11/2024 962.75
37109453 Pump Stations Paid by EFT #2907 11/26/2024 12/11/2024 12/31/2024 12/11/2024 357.87
Vendor 17900 - MCMASTER CARR SUPPLY CO Totals Invoices 2 $1,320.62
Vendor 18150 - MEEKS LUMBER & HARDWARE
Oct 24 Stmt Shop Supplies & Small Tools Paid by EFT #2792 10/31/2024 11/27/2024 11/30/2024 11/27/2024 3,659.17
Nov 24 Stmt Buildings & Small Tools Paid by EFT #2908 11/30/2024 12/11/2024 11/30/2024 12/11/2024 605.70
Vendor 18150 - MEEKS LUMBER & HARDWARE Totals Invoices 2 $4,264.87
Vendor 50198 - MICHAEL BAKER INTERN'L INC
1229854 Contractual Services Paid by EFT #2793 11/12/2024 11/27/2024 11/30/2024 11/27/2024 19,618.92
Vendor 50198 - MICHAEL BAKER INTERN'L INC Totals Invoices 1 $19,618.92
Vendor 50331 - ALINA MICHEL
3133336 Clothes Washer Rebate Program Paid by EFT #2909 12/02/2024 12/11/2024 12/31/2024 12/11/2024 200.00
Vendor 50331 - ALINA MICHEL Totals Invoices 1 $200.00
Vendor 43889 - MME MUNICIPAL MAINTENANCE
029204 Service Contracts Paid by EFT #2794 11/11/2024 11/27/2024 11/30/2024 11/27/2024 1,208.25
Run by Erika Franco on 12/11/2024 12:15:40 PM Page 10 of 18
Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
Vendor 43889 - MME MUNICIPAL MAINTENANCE Totals Invoices 1 $1,208.25
Vendor 49765 - NAPA AUTO PARTS
Oct 24 Stmt Automotive & Shop Supplies Paid by EFT #2795 10/31/2024 11/27/2024 11/30/2024 11/27/2024 3,091.82
748976 Field, Shop & Safety Supplies
Inventory
Paid by EFT #2910 12/02/2024 12/11/2024 12/31/2024 12/11/2024 179.05
Vendor 49765 - NAPA AUTO PARTS Totals Invoices 2 $3,270.87
Vendor 48972 - MARY O'NEILL
3476306 Clothes Washer Rebate Program Paid by EFT #2911 12/02/2024 12/11/2024 12/31/2024 12/11/2024 200.00
Vendor 48972 - MARY O'NEILL Totals Invoices 1 $200.00
Vendor 48315 - O'REILLY AUTO PARTS
Oct 24 Stmt Shop Supplies & Small Tools Paid by EFT #2796 10/28/2024 11/27/2024 11/30/2024 11/27/2024 189.10
Nov 24 Stmt Shop Supplies & Small Tools Paid by EFT #2912 11/28/2024 12/11/2024 11/30/2024 12/11/2024 426.48
Vendor 48315 - O'REILLY AUTO PARTS Totals Invoices 2 $615.58
Vendor 44607 - OLIN PIONEER AMERICAS LLC
900496540 Hypochlorite Paid by EFT #2913 12/02/2024 12/11/2024 12/31/2024 12/11/2024 13,841.07
Vendor 44607 - OLIN PIONEER AMERICAS LLC Totals Invoices 1 $13,841.07
Vendor 50335 - NATALYA ORTIZ
2807021 Toilet Rebate Program Paid by EFT #2914 12/04/2024 12/11/2024 12/31/2024 12/11/2024 111.39
Vendor 50335 - NATALYA ORTIZ Totals Invoices 1 $111.39
Vendor 50332 - ROBERT PITTS
8017212 Water Use Reduction Rebates Paid by EFT #2915 12/03/2024 12/11/2024 12/31/2024 12/11/2024 627.27
Vendor 50332 - ROBERT PITTS Totals Invoices 1 $627.27
Vendor 49961 - PLATINUM ADVISORS LLC
37668 Contractual Services Paid by EFT #2846 12/01/2024 12/04/2024 12/31/2024 12/04/2024 1,000.00
Vendor 49961 - PLATINUM ADVISORS LLC Totals Invoices 1 $1,000.00
Vendor 49579 - POLLARDWATER
WP062113 Water Meters & Parts Paid by EFT #2797 11/11/2024 11/27/2024 11/30/2024 11/27/2024 26.36
0269970 Water Meters & Parts Paid by EFT #2916 11/25/2024 12/11/2024 12/31/2024 12/11/2024 177.22
0273487 Water Meters & Parts Paid by EFT #2916 11/25/2024 12/11/2024 12/31/2024 12/11/2024 177.22
Vendor 49579 - POLLARDWATER Totals Invoices 3 $380.80
Vendor 50318 - PROCORE TECHNOLOGIES INC
INV00228185 Contractual Services Paid by EFT #2917 10/29/2024 12/11/2024 11/30/2024 12/11/2024 68,971.64
Vendor 50318 - PROCORE TECHNOLOGIES INC Totals Invoices 1 $68,971.64
Vendor 49881 - QCS LLC
28078 Buildings Paid by EFT #2918 11/19/2024 12/11/2024 11/30/2024 12/11/2024 675.00
Vendor 49881 - QCS LLC Totals Invoices 1 $675.00
Vendor 49923 - QUADIENT FINANCE USA INC
10/29/24 Postage prepaid Paid by EFT #2798 11/03/2024 11/27/2024 11/30/2024 11/27/2024 1,500.00
Vendor 49923 - QUADIENT FINANCE USA INC Totals Invoices 1 $1,500.00
Run by Erika Franco on 12/11/2024 12:15:40 PM Page 11 of 18
Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
Vendor 50055 - RAVEN ENVIRONMENTAL PRODUCTS
31407 Laboratory Equipment Paid by EFT #2919 11/22/2024 12/11/2024 12/31/2024 12/11/2024 773.09
Vendor 50055 - RAVEN ENVIRONMENTAL PRODUCTS Totals Invoices 1 $773.09
Vendor 43332 - RED WING SHOE STORE
812-1-45908 Safety Equipment - Physicals Paid by EFT #2799 11/12/2024 11/27/2024 11/30/2024 11/27/2024 271.52
812-1-146032 Safety Equipment - Physicals Paid by EFT #2799 11/14/2024 11/27/2024 11/30/2024 11/27/2024 271.52
812-1-146428 Safety Equipment - Physicals Paid by EFT #2799 11/20/2024 11/27/2024 11/30/2024 11/27/2024 237.58
Vendor 43332 - RED WING SHOE STORE Totals Invoices 3 $780.62
Vendor 47803 - REDWOOD PRINTING
35930 Office Supplies Paid by EFT #2800 11/18/2024 11/27/2024 11/30/2024 11/27/2024 66.22
35987 Filters 3, 4 Rehab Paid by EFT #2847 11/25/2024 12/04/2024 11/30/2024 12/04/2024 265.86
Vendor 47803 - REDWOOD PRINTING Totals Invoices 2 $332.08
Vendor 50333 - EDWARD REIHANEH
3107918 Water Use Reduction Rebates Paid by EFT #2920 12/03/2024 12/11/2024 12/31/2024 12/11/2024 750.00
Vendor 50333 - EDWARD REIHANEH Totals Invoices 1 $750.00
Vendor 48684 - RS AMERICAS INC
9020038302 Buildings Paid by EFT #2801 10/30/2024 11/27/2024 11/30/2024 11/27/2024 688.90
Vendor 48684 - RS AMERICAS INC Totals Invoices 1 $688.90
Vendor 50241 - SD MYERS LLC
INV65399 Pump Stations Paid by EFT #2802 11/05/2024 11/27/2024 11/30/2024 11/27/2024 1,955.00
Vendor 50241 - SD MYERS LLC Totals Invoices 1 $1,955.00
Vendor 49911 - SEARCHPROS STAFFING LLC
24111231 Contractual Services Paid by EFT #2803 11/12/2024 11/27/2024 11/30/2024 11/27/2024 773.67
24111931 Contractual Services Paid by EFT #2803 11/19/2024 11/27/2024 11/30/2024 11/27/2024 754.80
24112630 Contractual Services Paid by EFT #2848 11/26/2024 12/04/2024 11/30/2024 12/04/2024 754.80
24120330 Contractual Services Paid by EFT #2921 12/03/2024 12/11/2024 11/30/2024 12/11/2024 377.40
Vendor 49911 - SEARCHPROS STAFFING LLC Totals Invoices 4 $2,660.67
Vendor 50327 - KRISTIN SHAW
3438404 Clothes Washer Rebate Program Paid by EFT #2804 11/22/2024 11/27/2024 11/30/2024 11/27/2024 200.00
Vendor 50327 - KRISTIN SHAW Totals Invoices 1 $200.00
Vendor 48841 - THOMAS SMITH
SWRCB D3 2024 Dues - Memberships -
Certification
Paid by EFT #2922 11/08/2024 12/11/2024 11/30/2024 12/11/2024 90.00
Vendor 48841 - THOMAS SMITH Totals Invoices 1 $90.00
Vendor 43888 - SONSRAY MACHINERY LLC
PSO154978-1 Automotive Paid by EFT #2805 10/31/2024 11/27/2024 11/30/2024 11/27/2024 775.61
Vendor 43888 - SONSRAY MACHINERY LLC Totals Invoices 1 $775.61
Vendor 44577 - SOUNDPROS INC
241122-44 Public Relations Expense Paid by EFT #2923 11/22/2024 12/11/2024 12/31/2024 12/11/2024 49.00
Vendor 44577 - SOUNDPROS INC Totals Invoices 1 $49.00
Vendor 48628 - SOUTH LAKE TAHOE ACE HARDWARE
074235 Shop Supplies Paid by EFT #2924 11/01/2024 12/11/2024 11/30/2024 12/11/2024 12.14
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Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
Vendor 48628 - SOUTH LAKE TAHOE ACE HARDWARE Totals Invoices 1 $12.14
Vendor 23400 - SOUTH TAHOE PUBLIC UTILITY DISTRICT
2506132-001 O24 Water & Other Utilities Paid by EFT #2806 11/01/2024 11/27/2024 11/30/2024 11/27/2024 1,577.55
2612107-001 O24 Water Paid by EFT #2806 11/01/2024 11/27/2024 11/30/2024 11/27/2024 110.01
2718021-001 O24 Water Paid by EFT #2806 11/01/2024 11/27/2024 11/30/2024 11/27/2024 168.14
3102034-001 O24 Water Paid by EFT #2806 11/01/2024 11/27/2024 11/30/2024 11/27/2024 237.53
3103021-001 O24 Water Paid by EFT #2806 11/01/2024 11/27/2024 11/30/2024 11/27/2024 168.14
3122506-001 O24 Water & Other Utilities Paid by EFT #2806 11/01/2024 11/27/2024 11/30/2024 11/27/2024 103.16
3221118-001 O24 Other Utilities Paid by EFT #2806 11/01/2024 11/27/2024 11/30/2024 11/27/2024 39.72
Vendor 23400 - SOUTH TAHOE PUBLIC UTILITY DISTRICT Totals Invoices 7 $2,404.25
Vendor 23450 - SOUTH TAHOE REFUSE
2949889 Buildings, Ground & Maintenance Paid by EFT #2925 12/01/2024 12/11/2024 11/30/2024 12/11/2024 3,513.48
2949915 Refuse Disposal Paid by EFT #2925 12/01/2024 12/11/2024 11/30/2024 12/11/2024 1,416.00
2949958 Refuse Disposal Paid by EFT #2925 12/01/2024 12/11/2024 11/30/2024 12/11/2024 708.00
2949976 Refuse Disposal Paid by EFT #2925 12/01/2024 12/11/2024 11/30/2024 12/11/2024 1,700.00
2950015 Refuse Disposal Paid by EFT #2925 12/01/2024 12/11/2024 11/30/2024 12/11/2024 708.00
2950188 Refuse Disposal Paid by EFT #2925 12/01/2024 12/11/2024 11/30/2024 12/11/2024 1,416.00
Vendor 23450 - SOUTH TAHOE REFUSE Totals Invoices 6 $9,461.48
Vendor 45168 - SOUTHWEST GAS
910000183539 N24 Natural Gas Paid by EFT #2807 11/14/2024 11/27/2024 11/30/2024 11/27/2024 19.70
910000426082 N24 Natural Gas Paid by EFT #2807 11/15/2024 11/27/2024 11/30/2024 11/27/2024 72.09
910000175915 N24 Natural Gas Paid by EFT #2807 11/19/2024 11/27/2024 11/30/2024 11/27/2024 80.37
910000639911 N24 Natural Gas Paid by EFT #2807 11/19/2024 11/27/2024 11/30/2024 11/27/2024 32.53
910000416139 N24 Natural Gas Paid by EFT #2807 11/20/2024 11/27/2024 11/30/2024 11/27/2024 100.32
910000192416 N24 Natural Gas Paid by EFT #2849 11/21/2024 12/04/2024 11/30/2024 12/04/2024 491.36
910000421501 N24 Natural Gas Paid by EFT #2849 11/22/2024 12/04/2024 11/30/2024 12/04/2024 1,308.34
910000421502 N24 Natural Gas Paid by EFT #2849 11/22/2024 12/04/2024 11/30/2024 12/04/2024 1,429.84
910000429959 N24 Natural Gas Paid by EFT #2849 11/22/2024 12/04/2024 11/30/2024 12/04/2024 94.20
910000429960 N24 Natural Gas Paid by EFT #2849 11/22/2024 12/04/2024 11/30/2024 12/04/2024 10,011.76
910000175574 N24 Natural Gas Paid by EFT #2926 11/26/2024 12/11/2024 11/30/2024 12/11/2024 792.67
910000175902 N24 Natural Gas Paid by EFT #2926 11/26/2024 12/11/2024 11/30/2024 12/11/2024 121.54
910000865770 N24 Natural Gas Paid by EFT #2926 11/26/2024 12/11/2024 11/30/2024 12/11/2024 99.05
910000416224 N24 Natural Gas Paid by EFT #2926 12/02/2024 12/11/2024 11/30/2024 12/11/2024 52.53
910000657163 N24 Natural Gas Paid by EFT #2926 12/02/2024 12/11/2024 11/30/2024 12/11/2024 41.75
Vendor 45168 - SOUTHWEST GAS Totals Invoices 15 $14,748.05
Vendor 49064 - STAPLES BUSINESS ADVANTAGE
6018299824 Office Supply Issues Paid by EFT #2927 11/30/2024 12/11/2024 11/30/2024 12/11/2024 386.72
Vendor 49064 - STAPLES BUSINESS ADVANTAGE Totals Invoices 1 $386.72
Vendor 48617 - STEEL-TOE-SHOES.COM
STP111224 Safety Equipment - Physicals Paid by EFT #2808 11/12/2024 11/27/2024 11/30/2024 11/27/2024 129.36
STP111424 Safety Equipment - Physicals Paid by EFT #2808 11/14/2024 11/27/2024 11/30/2024 11/27/2024 244.63
STP111824 Safety Equipment - Physicals Paid by EFT #2808 11/18/2024 11/27/2024 11/30/2024 11/27/2024 206.57
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Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
Vendor 48617 - STEEL-TOE-SHOES.COM Totals Invoices 3 $580.56
Vendor 48511 - SWRCB/DWOCP
PAUL APP D3 -1 Dues - Memberships -
Certification
Paid by Check #114790 11/20/2024 12/04/2024 11/30/2024 12/04/2024 90.00
RUTHERDALE D4 24 Dues - Memberships -
Certification
Paid by Check #114791 11/27/2024 12/04/2024 11/30/2024 12/04/2024 105.00
Vendor 48511 - SWRCB/DWOCP Totals Invoices 2 $195.00
Vendor 47798 - T&S CONSTRUCTION CO INC
23-14A Upper Truckee Sewer PS Rehab Paid by EFT #2809 10/31/2024 11/27/2024 11/30/2024 11/27/2024 228,230.00
23-14AR Upper Truckee Sewer PS Rehab
Retainage
Paid by EFT #2809 10/31/2024 11/27/2024 11/30/2024 11/27/2024 (11,411.50)
24-08A Secondary Clarifier #1 Rehab Paid by EFT #2809 10/31/2024 11/27/2024 11/30/2024 11/27/2024 154,250.00
24-08AR Secondary Clarifier #1 Rehab
Retainage
Paid by EFT #2809 10/31/2024 11/27/2024 11/30/2024 11/27/2024 (15,425.00)
Vendor 47798 - T&S CONSTRUCTION CO INC Totals Invoices 4 $355,643.50
Vendor 24050 - TAHOE BASIN CONTAINER SERVICE
2956499 Biosolid Disposal Costs Paid by EFT #2928 12/01/2024 12/11/2024 11/30/2024 12/11/2024 10,887.48
2956500 Refuse Disposal Paid by EFT #2928 12/01/2024 12/11/2024 11/30/2024 12/11/2024 436.53
2956516 Refuse Disposal Paid by EFT #2928 12/01/2024 12/11/2024 11/30/2024 12/11/2024 32.50
2956532 Refuse Disposal Paid by EFT #2928 12/01/2024 12/11/2024 11/30/2024 12/11/2024 30.00
2956667 Refuse Disposal Paid by EFT #2928 12/01/2024 12/11/2024 11/30/2024 12/11/2024 38.00
Vendor 24050 - TAHOE BASIN CONTAINER SERVICE Totals Invoices 5 $11,424.51
Vendor 24100 - TAHOE BLUEPRINT
055712 Filters 3, 4 Rehab Paid by EFT #2850 11/22/2024 12/04/2024 11/30/2024 12/04/2024 134.90
Vendor 24100 - TAHOE BLUEPRINT Totals Invoices 1 $134.90
Vendor 48229 - TAHOE DAILY TRIBUNE
IN171131 Public Relations Expense Paid by EFT #2929 11/30/2024 12/11/2024 11/30/2024 12/11/2024 499.00
IN171132 Public Relations Expense Paid by EFT #2929 11/30/2024 12/11/2024 11/30/2024 12/11/2024 621.66
IN171353 Ads-Legal Notices Paid by EFT #2929 11/30/2024 12/11/2024 11/30/2024 12/11/2024 816.00
Vendor 48229 - TAHOE DAILY TRIBUNE Totals Invoices 3 $1,936.66
Vendor 50040 - TAHOE FLEET SERVICE
285 Automotive Paid by EFT #2810 11/14/2024 11/27/2024 11/30/2024 11/27/2024 1,297.13
286 Automotive Paid by EFT #2810 11/14/2024 11/27/2024 11/30/2024 11/27/2024 1,107.90
1071 Automotive Paid by EFT #2930 12/01/2024 12/11/2024 12/31/2024 12/11/2024 1,112.25
1072 Automotive Paid by EFT #2930 12/01/2024 12/11/2024 12/31/2024 12/11/2024 1,570.75
Vendor 50040 - TAHOE FLEET SERVICE Totals Invoices 4 $5,088.03
Vendor 42489 - TAHOE MOUNTAIN NEWS
Nov 24 Public Relations Expense Paid by EFT #2851 11/26/2024 12/04/2024 11/30/2024 12/04/2024 510.00
Vendor 42489 - TAHOE MOUNTAIN NEWS Totals Invoices 1 $510.00
Vendor 24450 - TAHOE VALLEY ELECTRIC SUPPLY
5139526 Pipe - Covers & Manholes Paid by EFT #2811 10/15/2024 11/27/2024 11/30/2024 11/27/2024 327.34
Vendor 24450 - TAHOE VALLEY ELECTRIC SUPPLY Totals Invoices 1 $327.34
Run by Erika Franco on 12/11/2024 12:15:40 PM Page 14 of 18
Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
Vendor 48927 - TAHOE VALLEY LODGE
1067 Standby Accommodations Paid by EFT #2852 10/31/2024 12/04/2024 11/30/2024 12/04/2024 1,530.00
Vendor 48927 - TAHOE VALLEY LODGE Totals Invoices 1 $1,530.00
Vendor 49420 - THATCHER COMPANY OF NEVADA INC
2024400106533 Hypochlorite Paid by EFT #2931 11/20/2024 12/11/2024 11/30/2024 12/11/2024 3,988.00
Vendor 49420 - THATCHER COMPANY OF NEVADA INC Totals Invoices 1 $3,988.00
Vendor 50179 - THE FERGUSON GROUP
INV2850 Contractual Services Paid by EFT #2853 12/01/2024 12/04/2024 12/31/2024 12/04/2024 3,750.00
Vendor 50179 - THE FERGUSON GROUP Totals Invoices 1 $3,750.00
Vendor 48477 - THOMAS SCIENTIFIC
3453679 Laboratory Supplies Paid by EFT #2812 11/08/2024 11/27/2024 11/30/2024 11/27/2024 779.52
3456212 Laboratory Supplies Paid by EFT #2812 11/12/2024 11/27/2024 11/30/2024 11/27/2024 282.75
Vendor 48477 - THOMAS SCIENTIFIC Totals Invoices 2 $1,062.27
Vendor 48877 - SHELLY THOMSEN
PER DIEM 120324 Travel - Meetings - Education Paid by EFT #2813 11/20/2024 11/27/2024 12/31/2024 11/27/2024 212.00
Vendor 48877 - SHELLY THOMSEN Totals Invoices 1 $212.00
Vendor 47955 - TK ELEVATOR
6000758774 Buildings Paid by EFT #2932 11/04/2024 12/11/2024 11/30/2024 12/11/2024 336.00
Vendor 47955 - TK ELEVATOR Totals Invoices 1 $336.00
Vendor 24676 - TRANSCAT
2263903 Small Tools Paid by EFT #2814 11/01/2024 11/27/2024 11/30/2024 11/27/2024 741.14
Vendor 24676 - TRANSCAT Totals Invoices 1 $741.14
Vendor 48540 - TROXLER ELECTRONIC LABS INC
PS-INV119489 Replace Nuke Gauge Paid by EFT #2815 11/08/2024 11/27/2024 11/30/2024 11/27/2024 13,194.59
Vendor 48540 - TROXLER ELECTRONIC LABS INC Totals Invoices 1 $13,194.59
Vendor 40114 - TRPA
2024 Mitigation TRPA Transportation Mitigation
Fees
Paid by EFT #2933 12/06/2024 12/11/2024 11/30/2024 12/11/2024 29,560.61
Vendor 40114 - TRPA Totals Invoices 1 $29,560.61
Vendor 48262 - UPS FREIGHT
0000966628444 Postage Expenses Paid by EFT #2817 11/02/2024 11/27/2024 11/30/2024 11/27/2024 73.36
0000966628464 Postage Expenses Paid by EFT #2816 11/16/2024 11/27/2024 11/30/2024 11/27/2024 32.90
0000966628474 Postage Expenses Paid by EFT #2854 11/23/2024 12/04/2024 11/30/2024 12/04/2024 32.90
0000966628484 Postage Expenses Paid by EFT #2934 11/30/2024 12/11/2024 11/30/2024 12/11/2024 32.90
Vendor 48262 - UPS FREIGHT Totals Invoices 4 $172.06
Vendor 47973 - US BANK CORPORATE
ABBONDANDOLO1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 232.14
ARCE1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 1,408.49
ASCHENBACH1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 262.22
BARTLETTB1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 293.01
BARTLETTC1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 1,423.82
BAUGH1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 132.87
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Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
BORLEY1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 1,376.70
BUCKMAN1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 1,677.10
COLE1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 494.33
COLVEY1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 2,489.33
COMBES1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 208.13
COOLIDGE1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 110.00
GUTTRY1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 320.13
HUGHES1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 930.40
JONES1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 10.00
KAUFFMAN1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 792.68
MORSE1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 520.08
NELSON1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 23.03
RUIZ1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 36.00
RUTHERDALE1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 1,386.54
RYAN1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 734.44
SALAZAR1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 54.36
SCHRAUBEN1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 1,979.53
SEELOS1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 57.99
SKELLY1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 646.69
STANLEY1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 242.78
THOMSEN1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 1,586.81
TRELLA1024 Oct 24 Stms Paid by EFT #2818 10/22/2024 11/27/2024 11/30/2024 11/27/2024 .02
Vendor 47973 - US BANK CORPORATE Totals Invoices 28 $19,429.62
Vendor 49947 - CUST#593278 USABLUEBOOK
INV00553612 Pipe - Covers & Manholes Paid by EFT #2935 11/26/2024 12/11/2024 12/31/2024 12/11/2024 1,178.74
INV00554034 Pipe - Covers & Manholes Paid by EFT #2935 11/27/2024 12/11/2024 12/31/2024 12/11/2024 2,597.86
Vendor 49947 - CUST#593278 USABLUEBOOK Totals Invoices 2 $3,776.60
Vendor 15155 - USDA FOREST SERVICE
BF051900AF010 Regulatory Operating Permits Paid by Check #114789 10/29/2024 11/27/2024 11/30/2024 11/27/2024 65,554.97
BF041701AF054 Regulatory Operating Permits Paid by Check #114789 10/31/2024 11/27/2024 11/30/2024 11/27/2024 1,259.31
Vendor 15155 - USDA FOREST SERVICE Totals Invoices 2 $66,814.28
Vendor 50287 - V&T ROCK INC
V24-4630 Pipe - Covers & Manholes Paid by EFT #2819 11/07/2024 11/27/2024 11/30/2024 11/27/2024 3,324.01
Vendor 50287 - V&T ROCK INC Totals Invoices 1 $3,324.01
Vendor 49296 - VERIZON WIRELESS
9978354785 Telephone Paid by EFT #2820 11/09/2024 11/27/2024 11/30/2024 11/27/2024 554.22
Vendor 49296 - VERIZON WIRELESS Totals Invoices 1 $554.22
Vendor 44580 - VESTIS SERVICES LLC
5980245009 Uniform Payable Paid by EFT #2821 11/06/2024 11/27/2024 11/30/2024 11/27/2024 208.31
5980248643 Uniform Payable Paid by EFT #2821 11/20/2024 11/27/2024 11/30/2024 11/27/2024 75.71
5980248644 Uniform Payable Paid by EFT #2821 11/20/2024 11/27/2024 11/30/2024 11/27/2024 38.41
5980248645 Uniform Payable Paid by EFT #2821 11/20/2024 11/27/2024 11/30/2024 11/27/2024 24.33
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Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
5980248646 Uniform Payable Paid by EFT #2821 11/20/2024 11/27/2024 11/30/2024 11/27/2024 16.82
5980248647 Uniform Payable Paid by EFT #2821 11/20/2024 11/27/2024 11/30/2024 11/27/2024 11.76
5980248648 Uniform Payable Paid by EFT #2821 11/20/2024 11/27/2024 11/30/2024 11/27/2024 15.14
5980248649 Uniform Payable Paid by EFT #2821 11/20/2024 11/27/2024 11/30/2024 11/27/2024 85.64
5980248650 Uniform Payable Paid by EFT #2821 11/20/2024 11/27/2024 11/30/2024 11/27/2024 61.15
5980248651 Uniform Payable Paid by EFT #2821 11/20/2024 11/27/2024 11/30/2024 11/27/2024 25.44
5980248652 Uniform Payable Paid by EFT #2821 11/20/2024 11/27/2024 11/30/2024 11/27/2024 4.64
5980248653 Uniform Payable Paid by EFT #2821 11/20/2024 11/27/2024 11/30/2024 11/27/2024 76.48
5980248654 Uniform Payable Paid by EFT #2821 11/20/2024 11/27/2024 11/30/2024 11/27/2024 95.56
5980248655 Uniform Payable Paid by EFT #2821 11/20/2024 11/27/2024 11/30/2024 11/27/2024 104.56
598001410 Uniform Payable Paid by EFT #2821 11/27/2024 11/27/2024 11/30/2024 11/27/2024 (168.00)
5980250456 Uniform Payable Paid by EFT #2855 11/27/2024 12/04/2024 11/30/2024 12/04/2024 75.71
5980250457 Uniform Payable Paid by EFT #2855 11/27/2024 12/04/2024 11/30/2024 12/04/2024 38.41
5980250458 Uniform Payable Paid by EFT #2855 11/27/2024 12/04/2024 11/30/2024 12/04/2024 24.33
5980250459 Uniform Payable Paid by EFT #2855 11/27/2024 12/04/2024 11/30/2024 12/04/2024 16.82
5980250460 Uniform Payable Paid by EFT #2855 11/27/2024 12/04/2024 11/30/2024 12/04/2024 11.76
5980250461 Uniform Payable Paid by EFT #2855 11/27/2024 12/04/2024 11/30/2024 12/04/2024 15.14
5980250462 Uniform Payable Paid by EFT #2855 11/27/2024 12/04/2024 11/30/2024 12/04/2024 85.64
5980250463 Uniform Payable Paid by EFT #2855 11/27/2024 12/04/2024 11/30/2024 12/04/2024 61.15
5980250464 Uniform Payable Paid by EFT #2855 11/27/2024 12/04/2024 11/30/2024 12/04/2024 25.44
5980250465 Uniform Payable Paid by EFT #2855 11/27/2024 12/04/2024 11/30/2024 12/04/2024 4.64
5980250466 Uniform Payable Paid by EFT #2855 11/27/2024 12/04/2024 11/30/2024 12/04/2024 76.48
5980250467 Uniform Payable Paid by EFT #2855 11/27/2024 12/04/2024 11/30/2024 12/04/2024 95.56
5980250468 Uniform Payable Paid by EFT #2855 11/27/2024 12/04/2024 11/30/2024 12/04/2024 104.56
5980252269 Uniform Payable Paid by EFT #2936 12/04/2024 12/11/2024 12/31/2024 12/11/2024 78.98
5980252270 Uniform Payable Paid by EFT #2936 12/04/2024 12/11/2024 12/31/2024 12/11/2024 38.41
5980252271 Uniform Payable Paid by EFT #2936 12/04/2024 12/11/2024 12/31/2024 12/11/2024 24.33
5980252272 Uniform Payable Paid by EFT #2936 12/04/2024 12/11/2024 12/31/2024 12/11/2024 16.82
5980252273 Uniform Payable Paid by EFT #2936 12/04/2024 12/11/2024 12/31/2024 12/11/2024 11.76
5980252274 Uniform Payable Paid by EFT #2936 12/04/2024 12/11/2024 12/31/2024 12/11/2024 15.14
5980252275 Uniform Payable Paid by EFT #2936 12/04/2024 12/11/2024 12/31/2024 12/11/2024 85.64
5980252276 Uniform Payable Paid by EFT #2936 12/04/2024 12/11/2024 12/31/2024 12/11/2024 61.15
5980252277 Uniform Payable Paid by EFT #2936 12/04/2024 12/11/2024 12/31/2024 12/11/2024 25.44
5980252278 Uniform Payable Paid by EFT #2936 12/04/2024 12/11/2024 12/31/2024 12/11/2024 4.64
5980252279 Uniform Payable Paid by EFT #2936 12/04/2024 12/11/2024 12/31/2024 12/11/2024 76.48
5980252280 Uniform Payable Paid by EFT #2936 12/04/2024 12/11/2024 12/31/2024 12/11/2024 95.56
5980252281 Uniform Payable Paid by EFT #2936 12/04/2024 12/11/2024 12/31/2024 12/11/2024 104.56
Vendor 44580 - VESTIS SERVICES LLC Totals Invoices 41 $1,950.50
Vendor 49540 - WATER SYSTEMS CONSULTING INC
10144 FLL ES 1-3 & Stanford Camp
Rehab
Paid by EFT #2822 10/31/2024 11/27/2024 11/30/2024 11/27/2024 4,634.99
Vendor 49540 - WATER SYSTEMS CONSULTING INC Totals Invoices 1 $4,634.99
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Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
Invoice Number Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Net Amount
Vendor 25850 - WESTERN NEVADA SUPPLY
31430835 Buildings Paid by EFT #2823 09/20/2024 11/27/2024 11/30/2024 11/27/2024 10,607.31
31516301 Buildings Paid by EFT #2823 11/08/2024 11/27/2024 11/30/2024 11/27/2024 217.28
31499438 Pipe - Covers & Manholes Paid by EFT #2937 11/14/2024 12/11/2024 11/30/2024 12/11/2024 280.12
31524436 Pipe - Covers & Manholes Paid by EFT #2823 11/14/2024 11/27/2024 11/30/2024 11/27/2024 16.52
11246923-1 Water Meters & Parts Paid by EFT #2823 11/18/2024 11/27/2024 11/30/2024 11/27/2024 2,323.99
11529911 Boxes-Lids-Extensions Inventory Paid by EFT #2937 11/20/2024 12/11/2024 12/31/2024 12/11/2024 4,903.15
31019550 Water Meters & Parts Paid by EFT #2937 11/20/2024 12/11/2024 11/30/2024 12/11/2024 357.11
31531215 Pipe - Covers & Manholes Paid by EFT #2823 11/20/2024 11/27/2024 11/30/2024 11/27/2024 36.96
CM31019550 Water Meters & Parts Paid by EFT #2937 11/20/2024 12/11/2024 11/30/2024 12/11/2024 (260.02)
31483906 Pipe - Covers & Manholes Paid by EFT #2937 11/21/2024 12/11/2024 11/30/2024 12/11/2024 106.73
cm31413402 Buildings Paid by EFT #2823 11/21/2024 11/27/2024 11/30/2024 11/27/2024 (10,607.31)
31510619 Pipe - Covers & Manholes Paid by EFT #2937 11/26/2024 12/11/2024 11/30/2024 12/11/2024 92.72
CM31019550R1 Water Meters & Parts Paid by EFT #2937 11/26/2024 12/11/2024 11/30/2024 12/11/2024 (97.09)
31537531 Pipe - Covers & Manholes Paid by EFT #2937 12/02/2024 12/11/2024 11/30/2024 12/11/2024 515.95
CM31499438 Pipe - Covers & Manholes Paid by EFT #2937 12/03/2024 12/11/2024 11/30/2024 12/11/2024 (184.01)
31547076 Shop Supplies Paid by EFT #2937 12/04/2024 12/11/2024 12/31/2024 12/11/2024 28.59
Vendor 25850 - WESTERN NEVADA SUPPLY Totals Invoices 16 $8,338.00
Vendor 49738 - WEX BANK
101021472 Diesel Expense Paid by EFT #2856 11/23/2024 12/04/2024 11/30/2024 12/04/2024 87.00
Vendor 49738 - WEX BANK Totals Invoices 1 $87.00
Vendor 42323 - WHITE ROCK CONSTRUCTION
25-04A FLL ES 1-3 & Stanford Camp
Rehab
Paid by EFT #2824 10/31/2024 11/27/2024 11/30/2024 11/27/2024 37,980.00
25-04AR FLL ES 1-3 & Stanford Camp
Rehab Retainage
Paid by EFT #2824 10/31/2024 11/27/2024 11/30/2024 11/27/2024 (1,899.00)
25/02A Keller BS Generator Paid by EFT #2824 10/31/2024 11/27/2024 11/30/2024 11/27/2024 11,071.00
25/02AR Keller BS Generator Retainage Paid by EFT #2824 10/31/2024 11/27/2024 11/30/2024 11/27/2024 (553.55)
25/02B Paloma Well Generator Paid by EFT #2824 10/31/2024 11/27/2024 11/30/2024 11/27/2024 15,505.00
25/02BR Paloma Well Generator Retainage Paid by EFT #2824 10/31/2024 11/27/2024 11/30/2024 11/27/2024 (775.25)
Vendor 42323 - WHITE ROCK CONSTRUCTION Totals Invoices 6 $61,328.20
Vendor 50325 - ANGELA WINSLOW
8106609 Toilet Rebate Program Paid by EFT #2825 11/13/2024 11/27/2024 11/30/2024 11/27/2024 179.00
Vendor 50325 - ANGELA WINSLOW Totals Invoices 1 $179.00
Vendor 41795 - YSI INCORPORATED
1108453 Laboratory Equipment Paid by EFT #2826 11/08/2024 11/27/2024 11/30/2024 11/27/2024 3,418.00
Vendor 41795 - YSI INCORPORATED Totals Invoices 1 $3,418.00
Grand Totals Invoices 439 $1,631,857.99
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Payment of Claims
Payment Date Range 11/27/24 - 12/11/24
Report By Vendor - Invoice
Summary Listing
SOUTH TAHOE PUBLIC UTILITY DISTRICT
David Peterson, President BOARD MEMBERS Kelly Sheehan, Director
Nick Haven, Director Shane Romsos, Vice President Nick Exline, Director
Paul Hughes, General Manager Andrea Salazar, Chief Financial Officer
REGULAR MEETING OF THE BOARD OF DIRECTORS
SOUTH TAHOE PUBLIC UTILITY DISTRICT
December 5, 2024
MINUTES
The South Tahoe Public Utility District Board of Directors met in a regular session, 2:00 p.m., at the
District Office, located at 1275 Meadow Crest Drive, South Lake Tahoe, California.
ROLL CALL: Board of Directors: Vice President Romsos, Directors Sheehan, Exline
Absent: President Peterson, Director Haven
Staff: Paul Hughes, Andrea Salazar, Ryan Jones, Melonie Guttry, Shannon Chandler, Julie Ryan, Liz
Kauffman, Laura Hendrickson, Brent Goligoski, Kyle Ostberg, Ryan Lee, Cliff Bartlett, Heidi Baugh, Star
Glaze, Mark Seelos, Megan Colvey.
Guests: Joel Henderson, Jessica Henderson.
1. PLEDGE OF ALLEGIANCE:
2. ADMINISTER OATHS OF OFFICE:
Melonie Guttry administered the Oaths of Office for Kelly Sheehan and Joel Henderson, each for
a four year term commencing December 6, 2024.
Nick Haven joned the meeting at 2:03 p.m.
3. COMMENTS FROM THE PUBLIC: None
4. CORRECTIONS TO THE AGENDA OR CONSENT CALENDAR: None
5. ADOPTION OF CONSENT CALENDAR:
Moved Sheehan/Second Exline/Peterson Absent/Haven Yes/Romsos Yes/Sheehan Yes/Exline Yes
to approve the Consent Calendar as presented.
a. MEYERS STREAM ENVIRONMENT ZONE - EROSION CONTROL PROJECT - WATERLINE RELOCATION
(Megan Colvey, Principal Engineer)
Authorized the General Manager to increase the amount of the Construction and Funding
Agreement with the County of El Dorado for the Meyers Stream Environment Zone – Erosion
Control Project – Waterline Relocation in the amount of $30,847.
REGULAR BOARD MEETING MINUTES: December 5, 2024 PAGE – 2
b. FALLEN LEAF LAKE MAIN STATION GENERATOR REPLACEMENT
(Cliff Bartlett, Fleet/Equipment Supervisor)
Approved purchase of one 40 kW diesel generator to replace the Fallen Leaf Lake sewer
station generator from Smith Power/MTU for the cost of $35,864 plus tax.
c. RECEIVE AND FILE PAYMENT OF CLAIMS (Greg Dupree, Accounting Manager)
Received and filed Payment of Claims in the amount of $1,496,899.98
d. REGULAR BOARD MEETING MINUTES: November 21, 2024
(Melonie Guttry, Executive Services Manager/Clerk of the Board)
Approved November 21, 2024, Minutes
6. CONSENT ITEMS BROUGHT FORWARD FOR SEPARATE DISCUSSION/ACTION: None
6. ITEMS FOR BOARD ACTION:
a. Al Tahoe/Bayview Well Backup Power Project, Al Tahoe Well Rehabilitation Project, and Luther
Pass Pump Station Fuel Storage Augmentation Project(Mark Seelos, Water Resources Manager) – Mark
Seelos provided details regarding the Al Tahoe/Bayview Well Backup Power Project, Al Tahoe
Well Rehabiliton Project and Luther Pass Pump Station Fuel Storage Augmentation Project.
Moved Sheehan/Second Haven/Peterson Absent/Haven Yes/Romsos Yes/Sheehan Yes/Exline
Yes to authorize staff to advertise for construction bids for the Al Tahoe/Bayview Well Backup
Power Project, Al Tahoe Well Rehabilitation Project, and Luther Pass Pump Station Fuel Storage
Augmentation Project.
b. CAD Design and Drafting Consulting Services (Brent Goligoski, Senior Engineer) – Brent Goligoski
provided details regarding CAD Design and Drafting Consulting Services and addressed
questions from the Board.
Moved Exline/Second Sheehan/Peterson Absent/Haven Yes/Romsos Yes/Sheehan Yes/Exline
Yes to 1) Approve the proposed Scope of Work from CAD Designing Solutions for On-Call CAD
Design and Drafting Services; and 2) Authorize the General Manger to approve and sign Task
Order No. 2 with CAD Designing Solutions, LLC in an amount not to exceed $250,000.
c. Wastewater Certificates of Participation (COP) (Andrea Salazar, Chief Financial Officer)– Andrea
Salazar provided details regarding the Wastewater Certifices of Participation and introduced
the finace team participating in this process and addressed questions from the Board.
Moved Sheehan/Second Haven/Peterson Absent/Haven Yes/Romsos Yes/Sheehan Yes/Exline
Yes to approve Resolution No. 3288-24, a Resolution of the Board of Directors of the South
Tahoe Public Utility District authorizing the execution, delivery and sale of Wastewater Revenue
Certificates of Participation to finance capital improvement projects and approving related
documents and actions not to exceed $22 Million maximum principal amount.
d. Water Certificates of Participation (COP) (Andrea Salazar, Chief Financial Officer) - Andrea Salazar
provided details regarding the Waster Certifices of Participation.
Moved Exline/Second Haen/Peterson Absent/Haven Yes/Romsos Yes/Sheehan Yes/Exline Yes
to approve Resolution No. 3289-24, a Resolution of the Board of Directors of the South Tahoe
Public Utility District authorizing the execution, delivery and sale of Water Revenue Certificates
REGULAR BOARD MEETING MINUTES: December 5, 2024 PAGE – 3
of Participation to finance capital improvement projects and approving related documents
and actions not to exceed $16 Million maximum principal amount.
7. STANDING AND AD-HOC COMMITTEES AND LIAISON REPORTS: Nothing to report
8. BOARD MEMBER REPORTS:
Vice President Romsos congratulated Kelly Sheehan and Joel Henderson regarding their election
victories.
9. STAFF/ATTORNEY REPORTS: Nothing to report.
10. GENERAL MANAGER REPORT:
Paul Hughes reported on several items:
• The District will be receiving American Rescue Plan Act (ARPA) funds from El Dorado Water
Agency for the Apache waterline project in the approximate amount of $440,000.
• There will be a report regarding the California Tahoe Conservancy funding fuels thinning
project at the January 16, 2024, Board meeting.
• The District is planning to cancel the January 2, 2025, Board meeting.
• He took a moment to acknowledge former employee Tim Bledsoe, who served as Customer
Service Manager for 12 years. He passed away earlier this week after losing his battle with
cancer. Staff’s thoughts and prayers are with his family during this difficult time.
11. NOTICE OF PAST AND FUTURE MEETINGS/EVENTS
12. BREAK AND ADJOURN TO CLOSED SESSION: 2:28 p.m.
RECONVENE TO OPEN SESSION: 2:40 p.m.
a. Pursuant to Government Code Section 54957.6(a)/Conference with Labor
Negotiators re: Memorandum of Understanding with Stationary Engineers, Local 39.
Present at this Closed Session will be Agency Negotiators: Paul Hughes, General Manager;
Andrea Salazar, Chief Financial Officer; Liz Kauffman, Human Resources Director.
No reportable Board Action
b. Pursuant to Government Code Section 54957.6(a)/Conference with Labor
Negotiators re: Memorandum of Understanding with Management Group.
Present at this Closed Session will be Agency Negotiators: Paul Hughes, General Manager;
Andrea Salazar, Chief Financial Officer; Liz Kauffman, Human Resources Director.
No reportable Board Action
ADJOURNMENT: 2:41 p.m.
_______________________________________
Shane Romsos, Board Vice President
South Tahoe Public Utility District
___________________________________________
Melonie Guttry, Executive Services Manager/
Clerk of the Board
South Tahoe Public Utility District
June 30, 2024
Summary of Audit
Results
1
Page TitleAuditor and Management
Responsibilities
2
▪Audit of South Tahoe Public Utility District financial
statements for the year ended June 30, 2024
▪Management Responsibilities
▪Fair presentation of the financial statements
▪Internal controls over financial reporting
▪Auditor Responsibility
▪Express an opinion on the financial statements
Page TitleAudit Process
3
▪Interim Remote Fieldwork- June
▪Planning and Risk Assessment
▪Documentation of Processes and Internal
Controls
▪Receipts/Revenue
▪Disbursements/Expenses
▪HR and Payroll
▪Financial Reporting
Page TitleAudit Process
4
▪Year-End Audit Fieldwork- September
▪Testing of Year-End Balances and Activity
▪Cut off testing
▪Analytical review procedures
▪Confirmation of balances
▪Detail transaction testing
▪Federal Single Audit
▪Financial Statements and Footnotes Preparation
Page TitleReporting Audit Results
5
▪Reporting Results of the Audit
▪Audit Opinion- Independent Auditor’s Report
▪Government Audit Standards Report
▪Single Audit- Uniform Guidance Report
▪Board Communication- Audit Conclusion Letter
▪Management Letter
Page TitleAudit Results- Financial Statements
6
▪Independent Auditor’s Report
▪Types of Opinions- Unmodified, Qualified,
Adverse or Disclaimer
▪STPUD- Unmodified Opinion
▪“Clean” Audit Opinion
Page TitleAudit Results
7
Government Auditing Standards Report
▪No Material Weaknesses
▪No Significant Deficiencies
▪No Compliance Exceptions
Page TitleAudit Results
8
Single Audit- Uniform Guidance Report
▪2 Major Programs-
▪ALN 21.027 Coronavirus Recovery
▪ALN 97.036 CalOES Disaster Declarations
▪No compliance exceptions
▪No material weaknesses or significant
deficiencies
Page TitleAudit Results
9
Audit Conclusion Letter
▪New Accounting Polices
▪None
▪Accounting Estimates in the Financial Statements
▪Allowance for doubtful accounts
▪Leases receivable (GASB 87)
▪Depreciation
▪Subscription Liability (GASB 96)
▪Net Pension Liability
Page TitleAudit Results
10
Audit Conclusion Letter (continued)
▪Difficulties Encountered in Performing the Audit
▪None
▪Disagreements with Management
▪None
▪1 audit adjustment- Bad debt reserve
▪3 immaterial “passed” adjustments- Accounts
payable, Revenues/Expenses, and Prepaid
expenses
Page TitleAudit Results
11
Management Letter
▪Timely review of accounts receivable
reconciliations
▪Proper accounting for prepaid expenses-
Immaterial adjustment
▪Accounts payable cutoff- Immaterial adjustment
Page TitleSummary of Audit Results
12
▪Unmodified Opinion on financial statements
▪No Material Weaknesses
▪No Significant Deficiencies
▪No Compliance Exceptions
▪1 Audit Adjustment
▪3 “Passed” Immaterial Adjustments
▪3 Management Letter Comments
THANK
YOU.
Justin Williams, CPA
Partner
13
SOUTH TAHOE PUBLIC UTILITY DISTRICT
ANNUAL FINANCIAL REPORT
WITH
INDEPENDENT AUDITOR'S REPORT
JUNE 30, 2024
MUN CPAs, LLP
1760 CREEKSIDE OAKS DRIVE, SUITE 160
SACRAMENTO, CALIFORNIA 95833
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SOUTH TAHOE PUBLIC UTILITY DISTRICT
TABLE OF CONTENTS
JUNE 30, 2024
Page
Independent Auditor's Report 1 - 3
Management's Discussion and Analysis 4 - 11
Basic Financial Statements:
Statement of Net Position as of June 30, 2024 with Comparative Totals for June 30, 2023 12 - 13
Statement of Revenues, Expenses, and Changes in Net Position for the Year Ended June
30, 2024 with Comparative Totals for the Year Ended June 30, 2023 14
Statement of Cash Flows for the Year Ended June 30, 2024 with Comparative Totals for the
Year Ended June 30, 2023 15 - 16
Notes to the Basic Financial Statements 17 - 39
Required Supplementary Information:
Schedule of the District's Proportionate Share of the Net Pension Liability 40 - 41
Schedule of Contributions to the Cost Sharing Defined Benefit Pension Plan 42 - 43
Other Reports:
Independent Auditor's Report on Internal Control Over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards 44
Independent Auditor's Report on Compliance for Each Major Program and on Internal Control
Over Compliance Required by the Uniform Guidance 45 - 46
Schedule of Expenditures of Federal Awards 47 - 48
Notes to Schedule of Expenditures of Federal Awards 49
Schedule of Findings and Questioned Costs 50
Schedule of Prior Year Findings and Questioned Costs 51
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INDEPENDENT AUDITOR'S REPORT
To the Board of Directors
South Tahoe Public Utility District
South Lake Tahoe, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the business-type activities and each major fund of
South Tahoe Public Utility District (the District) as of and for the year ended June 30, 2024, and the related notes to
the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of
contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective
financial position of the business-type activities and each major fund of the District, as of June 30, 2024, and the
respective changes in financial position and cash flows thereof for the year then ended in accordance with
accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Our responsibilities under those standards are further described in the
Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be
independent of the District, and to meet our other ethical responsibilities, in accordance with the relevant ethical
requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate
to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with
accounting principles generally accepted in the United States of America, and for the design, implementation, and
maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free
from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for
twelve months beyond the financial statement date, including any currently known information that may raise
substantial doubt shortly thereafter.
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Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee
that an audit conducted in accordance with generally accepted auditing standards and Government Auditing
Standards will always detect a material misstatement when it exists. The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material
if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a
reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing
Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, and design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of
the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise
substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified
during the audit.
Report on Summarized Comparative Information
We have previously audited the District's 2023 basic financial statements, and we expressed an unmodified audit
opinion on those audited financial statements in our report dated November 28, 2023. In our opinion, the
summarized comparative information presented herein as of and for the year ended June 30, 2023, is consistent, in
all material respects, with the audited financial statements from which it has been derived.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion
and analysis and pension related schedules as listed in the table of contents be presented to supplement the basic
financial statements. Such information is the responsibility of management and, although not a part of the basic
financial statements, is required by the Governmental Accounting Standards Board who considers it to be an
essential part of financial reporting for placing the basic financial statements in an appropriate operational,
economic, or historical context. We have applied certain limited procedures to the required supplementary
information in accordance with auditing standards generally accepted in the United States of America, which
consisted of inquiries of management about the methods of preparing the information and comparing the information
for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge
we obtained during our audit of the basic financial statements. We do not express an opinion or provide any
assurance on the information because the limited procedures do not provide us with sufficient evidence to express
an opinion or provide any assurance.
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Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise
the District's basic financial statements. The accompanying schedule of expenditures of federal awards, as required
by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is also not a required
part of the basic financial statements. Such information is the responsibility of management and was derived from
and relates directly to the underlying accounting and other records used to prepare the basic financial statements.
The information has been subjected to the auditing procedures applied in the audit of the basic financial statements
and certain additional procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the basic financial statements or to the basic financial statements
themselves, and other additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated, in all material
respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated October 24, 2024, on our
consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is
solely to describe the scope of our testing of internal control over financial reporting and compliance and the results
of that testing, and not to provide an opinion on the effectiveness of the District's internal control over financial
reporting or on compliance. That report is an integral part of an audit performed in accordance with Government
Auditing Standards in considering the District’s internal control over financial reporting and compliance.
Sacramento, California
October 24, 2024
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South Tahoe Public Utility District
MANAGEMENT’S DISCUSSION AND ANALYSIS
For the year ended June 30, 2024
Financial Highlights
The District has long been addressing the aging water system infrastructure, including undersized waterlines. The
District finances water and sewer operations through user charges, property tax receipts, and other income. District
service charge revenue is stable, since 100% of customers pay flat rates for sewer services. Also, the District’s
metered water rates are approximately structured with a 75% fixed component and 25% variable component. This
structure nearly represents the District’s actual fixed and variable cost structure. Water consumption revenues
currently represent only 11.3% of the District’s 2024 combined water and sewer service charge revenue and 7.2%
of total revenues; therefore, fluctuations in actual usage do not materially impact operating income. As expected,
water consumption fees become a larger portion of the District’s revenues over 2023 and 2024 as the District
installed meters to 99.9% of its service area to comply with the state mandate requiring water systems to be
completely metered by 2025.
Each year the District updates its Ten-Year Financial Plan to assess its long-term financial condition. A primary
goal in carefully developing long-term financial plans is to minimize annual rate changes and to avert large rate
fluctuations. Fiscal year 2023/24 represented year five of a five-year rate implementation schedule with a new
Proposition 218 Rate Study to take place in late FY 2023-24 and implementation schedule to be effective July 1,
2024. In 2019 the Board of Directors adopted an ordinance with a five-year rate increase schedule, but annually
the rates for each year require confirmation by the Board. The maximum annual rate increases allowed for fiscal
years 2020 – 2024 are 6% and 5% to the water and sewer service charge rates. For fiscal year 2024, the Board
adopted a 9.5% increase for water and sewer rates in 2024.
The District has been able to move forward with several capital projects due to the infrastructure-specific rate
increases, receipt of grant funds, state program loans, and low-tax exempt interest rates on borrowed funds. The
District continues to utilize the State Revolving Fund loan program whenever possible. The tax -exempt interest rates
associated with this funding are approximately half compared to standard tax-exempt loans. Utilizing this program
has saved the District’s customers millions of dollars.
Careful stewardship of financial resources, along with a focus on long-term financial planning, provides the District
with a firm financial base. The District has shown its financial abilities in its capability in responding to the
operational requirements of the water and sewer systems while responsibly investing in infrastructure replacement.
▪ During the year approximately $13 million was invested in sewer and water infrastructure improvements and
equipment.
▪ Net position of the District increased $2.8 million or 1.3%.
▪ The Sewer and Water Enterprise Funds’ net income is $819,863 and $1,993,535, respectively.
▪ Operating revenue is up 8.2% primarily due to an increase in service charges.
▪ Combined operating and nonoperating expenses including depreciation increased 9.8% from the prior year.
▪ An active grant-seeking program is in place to bring in additional resources for both infrastructure and
operations. The District recognized approximately $2.3 million in grant funding.
Overview of the Basic Financial Statements
The District’s basic financial statements are the Statement of Net Position, the Statement of Revenues, Expenses
and Changes in Net Position, and the Statement of Cash Flows. An important part of the basic financial statements
is the accompanying notes, which provide the users with additional information required by generally accepted
accounting principles (GAAP). Preceding the basic financial statements is Management’s Discussion and Analysis,
which is required supplementary information to the basic financial statements.
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South Tahoe Public Utility District
MANAGEMENT’S DISCUSSION AND ANALYSIS – CONTINUED
For the year ended June 30, 2024
The Statement of Net Position includes the District’s assets and liabilities. The difference between assets and
liabilities is reported as net position. The Statement of Revenues, Expenses and Changes in Net Position account
for revenue, expenses, and capital contributions and calculates the change in net position. Over time, increases
or decreases in net position serve as a key indicator of the District’s financial position . The Statement of Cash
Flows provides details on the changes in cash and cash equivalents during the year. By contrast the Statement of
Net Position and Statement of Revenues, Expenses and Changes in Net Position are prepared on an accrual basis,
meaning revenues are recorded when earned, and expenses are recorded when incurred regardless of the timing
of cash receipts and payments.
Net Position
The condensed Statement of Net Position below shows the District is investing in capital assets while keeping its
debt at manageable levels. For the year ended June 30, 2015, the District was required to implement GASB 68,
Accounting and Financial Reporting for Pensions. Under the new GASB standards, each participating cost-sharing
employer is required to report its actuarially determined proportionate share of the collective net pension liability,
pension expense, and deferred outflows/deferred inflows of resources in their financial statements determined in
conformity with GASB 68. Previously to GASB 68, the District was only required to report the actual payments
submitted to the pension plan as an expense and no liability or deferred outflows/deferred inflows. The net pension
liability reported in the Statement of Net Position for years ended June 30, 20 24 and 2023 was approximately
$16.1 million and $14.4 million respectively. For more information on the District’s pension plan, see Note 9 of
the Notes to the Financial Statements.
Net Position
(in thousands)
June 30
2024 2023 Change Change
Current and other
$ 63,728
$ 59,839
$ 3,889
6.5%
Capital assets 253,875 241,610 12,265 5.1%
Total assets
$317,603
$301,449
$16,154
5.4%
Deferred outflows of resources $7,508 $7,348 $159 2.2%
Debt outstanding
$ 61,177
$ 51,198
$9,979
19.5%
Net Pension Liability 16,082 14,442 1,640 11.4%
Other liabilities 9,915 8,318 1,597 19.2%
Total liabilities
$ 87,174
$ 73,958
$13,216
17.9%
Deferred inflows of resources $13,235 $12,949 $285 2.2%
Net investment in capital assets
$192,872
$190,609
$ 2,263
1.2%
Restricted for security deposits 165 165 0 0.0%
Restricted for debt service payment 1,849 1,849 0 0.0%
Unrestricted 29,816 29,266 550 1.9%
Total net position
$224,702
$221,889
$2,813
1.3%
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South Tahoe Public Utility District
MANAGEMENT’S DISCUSSION AND ANALYSIS – CONTINUED
For the year ended June 30, 2024
Revenue and Expenses
The District finances sewer and water operations through user charges, property tax receipts, and other income .
Total revenue for fiscal year 2023-24 is $49.7 million, a $3.7 million or 8.2% increase from the prior year. The
2024 service charge revenue is up by $2.9 million due to 9.5% increases on both water and sewer service charge
rates. Connection fees have decreased by $942,000 or 44.8%. Due to the limited number of vacant lots, many
developers are razing older homes and constructing new ones on the same lot which require no, or little, additional
water or sewer capacity. Property tax revenue is up $647,000 or 6%, compared to the prior year reflecting an
increase in property assessed values. Investment income is up due to a higher interest rate environment and
recorded increases to the fair value of investments, while other income has decreased by $341,000 primarily due
to lower state and federal aid received which did not include funding for FEMA disaster associated expenditures
as in the prior fiscal year.
Revenues
(in thousands)
June 30
2024 2023 Change Change
Service charges
$33,346
$30,414
$ 2,932
9.6%
Connection fees 1,161 2,103 (942) (44.8%)
Other 899 653 246 37.6%
Total operating revenue 35,406 33,170 2,236 6.7%
Property taxes
11,502
10,855
647
6.0%
Investments 1,675 461 1,214 263.4%
Other 1,133 1,474 (341) (23.1%)
Total non-operating revenue 14,310 12,790 1,520 11.9%
Total revenue $49,716 $45,960 $ 3,756
8.2%
Service Charges,
67.1%
Connections
Fees, 2.3%
Property Taxes,
23.1%
Investments &
Other Income,
7.5%
2023-24 Revenue
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South Tahoe Public Utility District
MANAGEMENT’S DISCUSSION AND ANALYSIS – CONTINUED
For the year ended June 30, 2024
Revenue and Expenses - Continued
Total operating expenses for the current year are $47.4 million, up $4.3 million from the prior year. The increase
in salaries and benefits was $2.4 million, or 13.4%. The District’s policy is to capitalize labor associated with
capital projects. The capitalized portion of salaries and benefits in the amount of $1.2 million for 2024 is not
accounted for in operating expenses, as it is included in capital assets on the Statement of Net Position. The GASB
68 pension expense adjustment for fiscal year 2024 was approximately $1.3 million compared to $154,352 in
the prior year. The year-over-year change of the required GASB 68 pension expense recognition was $1.1 million.
Similar to the capitalized labor, this adjustment impacts the Statement of Net Position. Salaries and benefits
increased by 13.4% due primarily to an initial 2.5% cost of living adjustment (COLA) plus an additional 3.5%
salary increase applied retroactively to July 1, 2023 as well as a 12% increase in Health and Welfare benefits .
Depreciation expense increased by 1.9% illustrating the District’s continued investment in new infrastructure.
Utilities, which fluctuate year to year due to winter severity, increased 33.5% in 2024 due to continued rate
increases implemented by the local power supplier. Repair and maintenance expenditures, which increased 5.1%,
fluctuate year by year based on unexpected or planned projects. Combined operating and non-operating other
expenses fluctuate year to year depending on the level of contracted and other professional services utilized by
the District. Due to the PNC (trustee) deadline of payments in 2022-2023, (2) loans were paid twice resulting in
double interest expense. In 2023-24 Interest expense decreased 9.0% primarily due to only a single payment due
of these same loans.
Salaries &
Benefits, 43.2%
Depreciation,
21.9%
Utilities, 11.2%
Repairs, 8.2%
Other, 13.3%Interest, 1.6%Other, 0.7%
2023-24 Expenses
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South Tahoe Public Utility District
MANAGEMENT’S DISCUSSION AND ANALYSIS – CONTINUED
For the year ended June 30, 2024
Expenses
(in thousands)
June 30
2024 2023 Change Change
Operating expenses:
Salaries and benefits $20,955 $18,475 $ 2,480 13.4%
Depreciation 10,647 10,453 194 1.9%
Utilities 5,437 4,074 1,363 33.5%
Repair and maintenance 3,978 3,785 193 5.1%
Other 6,438 6,298 140 2.2%
Total operating expenses 47,455 43,085 4,370 10.1%
Non-operating expenses:
Interest expense 758 833 (75) (9.0%)
Other 322 286 36 12.5%
Total non-operating
expenses
1,080
1,119
(39)
(3.5%)
Total expenses
$48,535
$44,204
$ 4,331
9.8%
The fiscal year 2023-24 income before capital contributions is $1.2 million as compared to the actual prior year
of $1.8 million. For the year, capital contributions increased net position an additional $1.6 million.
Changes in Net Position
(in thousands)
June 30
2024 2023 Change Change
Beginning net position
$221,889
$218,067
$3,822
1.8%
Income before contributions 1,181 1,756 (575) (32.8%)
Capital contributions 1,633 2,066 (433) (21.0%)
Changes in net position 2,813 3,822 (1,009) (26.4%)
Ending net position
$224,702
$221,889
$2,813
1.3%
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South Tahoe Public Utility District
MANAGEMENT’S DISCUSSION AND ANALYSIS – CONTINUED
For the year ended June 30, 2024
Capital Assets
The District’s investment in its sewer and water systems is $254 million at the end of the fiscal year net of
depreciation. During the year, approximately $13 million was spent on new infrastructure and equipment. $8.2
million was spent on water system improvements. As noted in the highlights, new waterlines improve system
reliability, water pressure, and fire flow capability. For the year $4.6 million was invested in sewer system
improvements including pumping and treatment upgrades, line replacement, and recycled water projects.
Capital Assets
(net of depreciation, in thousands)
Sewer Water Total
2024 2023 2024 2023 2024 2023
Land and
easements
$ 23,035
$ 23,035
$ 2,096
$ 2,096
$ 25,131
$ 25,131
Water rights - - 1,668 1,668 1,668 1,668
Plant and
equipment
98,435
99,545
98,043
94,586
196,478
194,131
Intangible
right-to-use
software
agreements
198
29
199
30
397
59
Construction
in Progress
15,455
10,656
14,745
9,965
30,200
20,621
Total
$137,123
$133,265
$116,751
$108,345
$253,874
$241,610
For additional information on Capital Assets, see Note 4 in the Notes to Financial Statements.
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South Tahoe Public Utility District
MANAGEMENT’S DISCUSSION AND ANALYSIS – CONTINUED
For the year ended June 30, 2024
Debt Administration
The District prefers to avoid funding capital improvement projects with debt, but will do so when necessary to keep
service rates at reasonable levels. At year-end, the District had $60.2 million in installment sales and loans
outstanding as detailed below. As always, grant opportunities and low-interest subsidized loans are pursued by
the District.
Outstanding Debt at Year End
(in thousands)
June 30,
2024 2023
Sewer Enterprise Fund:
California State Revolving Loan Fund (secured by sewer revenue) 6,479 6,699
California State Revolving Loan Fund (secured by sewer revenue) 3,763 3,891
Sewer Refunding (secured by sewer revenue) 2,293 2,913
Sewer Refunding (secured by sewer revenue) 502 1,489
Installment Sale Agreement (secured by sewer revenue) 3,028 3,349
California State Revolving Loan Fund (secured by sewer revenue) 896 926
California State Revolving Loan Fund (secured by sewer revenue) 486 502
California State Revolving Loan Fund (secured by sewer revenue) 4,412 3,444
2021 Wastewater Revenue Refunding Bonds (secured by sewer
revenue) 4,285 4,770
California State Revolving Loan Fund (secured by
sewer revenue) 1,899 0
California State Revolving Loan Fund (secured by
sewer revenue) 413 0
Total sewer enterprise fund 28,456 27,983
Water Enterprise Fund:
Water Refunding (secured by water revenue) 2,654 2,859
California State Revolving Loan Fund (secured by water revenue) 2,627 2,744
California State Revolving Loan Fund (secured by water revenue) 779 830
California State Revolving Loan Fund (secured by water revenue) 9,048 9,307
California State Revolving Loan Fund (secured by water revenue) 3,040 3,133
California State Revolving Loan Fund (secured by water revenue) 4,877 1,799
California State Revolving Loan Fund (secured by water revenue) 8,735 1,785
Total water enterprise fund 31,760 22,457
Total debt $ 60,216 $ 50,440
For additional information on Outstanding Debt, see Note 7 in the Notes to the Financial Statements.
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South Tahoe Public Utility District
MANAGEMENT’S DISCUSSION AND ANALYSIS – CONTINUED
For the year ended June 30, 2024
Contacting the District’s Financial Management
This financial report is designed to provide the District’s elected officials, customers, investors, and creditors with
an assessment of the District’s financial condition and an accounting of the public’s money. If you have questions
about this report or need more financial information, contact the Chief Financial Officer, South Tahoe Public
Utility District, 1275 Meadow Crest Drive, South Lake Tahoe, CA 96150.
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SOUTH TAHOE PUBLIC UTILITY DISTRICT
STATEMENT OF NET POSITION
JUNE 30, 2024
(WITH COMPARATIVE TOTALS FOR JUNE 30, 2023)
Business-type Activities
Enterprise Funds Total
Sewer Water 2024 2023
ASSETS
Current assets
Cash and cash equivalents (Note 2)$9,196,094 $4,621,766 $13,817,860 $9,809,809
Investments (Note 2)248,777 152,477 401,254 1,801,341
Accounts receivable, net of allowance (Note 3)2,031,399 1,796,183 3,827,582 3,296,500
Due from governmental agencies (Note 3)1,579,712 562,650 2,142,362 2,566,244
Property tax receivable 11,311,047 -11,311,047 10,775,917
Interest receivable 176,512 106,360 282,872 205,573
Leases receivable - current (Note 5)38,841 38,841 77,682 77,682
Other current assets 362,999 1,115,600 1,478,599 1,380,044
Total current assets 24,945,381 8,393,877 33,339,258 29,913,110
Noncurrent assets
Restricted assets:
Cash and cash equivalents (Note 2)587,907 1,260,882 1,848,789 1,732,071
Certificate of deposit (Note 2)50,000 115,000 165,000 165,000
Total restricted assets 637,907 1,375,882 2,013,789 1,897,071
Long-term accounts receivable (Note 3)805,239 -805,239 739,191
Due from governmental agencies (Note 3)73,020 73,020 146,040 146,040
Investments (Note 2)15,987,975 9,799,082 25,787,057 25,449,021
Capital assets, net of accumulated depreciation (Note 4)137,123,801 116,750,934 253,874,735 241,610,111
Leases receivable - long-term (Note 5)818,358 818,358 1,636,716 1,694,536
Total noncurrent assets 155,446,300 128,817,276 284,263,576 271,535,970
Total Assets 180,391,681 137,211,153 317,602,834 301,449,080
DEFERRED OUTFLOW OF RESOURCES
Refunding loan costs 56,226 -56,226 80,029
Changes in the net pension liability (Note 9)4,503,580 2,947,802 7,451,382 7,267,704
Total Deferred Outflows of Resources $4,559,806 $2,947,802 $7,507,608 $7,347,733
See accompanying notes to the basic financial statements.
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STATEMENT OF NET POSITION (CONTINUED)
JUNE 30, 2024
(WITH COMPARATIVE TOTALS FOR JUNE 30, 2023)
Business-type Activities
Enterprise Funds Total
Sewer Water 2024 2023
LIABILITIES
Current liabilities
Accounts payable and other liabilities $1,976,830 $2,560,148 $4,536,978 $3,316,948
Unearned revenue (Note 6)-18,113 18,113 11,005
Accrued expenses 13,351 29,333 42,684 156,154
Accrued payroll liabilities 273,655 190,048 463,703 476,811
Construction retainage 870,672 351,525 1,222,197 876,661
Accrued interest payable 218,551 116,783 335,334 313,186
Deposits payable -480,000 480,000 370,000
Compensated absences - current portion (Note 8)903,849 675,759 1,579,608 1,924,306
Long term liabilities - current portion (Note 7)2,439,548 1,220,205 3,659,753 3,486,868
Total current liabilities 6,696,456 5,641,914 12,338,370 10,931,939
Noncurrent liabilities
Compensated absences - long term portion (Note 8)726,956 508,926 1,235,882 873,853
Long term liabilities - long term portion (Note 7)26,825,122 30,692,274 57,517,396 47,711,060
Net pension liability (Note 9)9,748,765 6,332,888 16,081,653 14,442,141
Total long-term liabilities 37,300,843 37,534,088 74,834,931 63,027,054
Total Liabilities 43,997,299 43,176,002 87,173,301 73,958,993
DEFERRED INFLOWS OF RESOURCES
Property tax receivable 11,311,047 -11,311,047 10,775,917
Changes in the net pension liability (Note 9)178,823 119,214 298,037 470,114
Lease receivable (Note 5)812,889 812,889 1,625,778 1,702,908
Total Deferred Inflows of Resources 12,302,759 932,103 13,234,862 12,948,939
NET POSITION
Net Investment in capital assets 107,915,357 84,956,428 192,871,785 190,609,305
Restricted for security deposits 50,000 115,000 165,000 165,000
Restricted for debt service payment 587,907 1,260,882 1,848,789 1,848,789
Unrestricted 20,098,165 9,718,540 29,816,705 29,265,787
Total Net Position $128,651,429 $96,050,850 $224,702,279 $221,888,881
See accompanying notes to the basic financial statements.
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STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION
FOR THE YEAR ENDED JUNE 30, 2024
(WITH COMPARATIVE TOTALS FOR THE YEAR ENDED JUNE 30, 2023)
Business-type Activities
Enterprise Funds Total
Sewer Water 2024 2023
OPERATING REVENUE
Charges for sales and services:
Service charges $18,267,376 $15,078,768 $33,346,144 $30,414,093
Connection and service fees 485,860 675,407 1,161,267 2,103,094
Other operating income 626,644 272,091 898,735 652,723
Total operating revenues 19,379,880 16,026,266 35,406,146 33,169,910
OPERATING EXPENSES
Salaries, wage and employee benefits 12,775,801 8,179,024 20,954,825 18,475,148
Depreciation and amortization 5,795,246 4,852,142 10,647,388 10,453,285
Utilities 4,024,735 1,412,159 5,436,894 4,073,566
Repairs and maintenance 1,402,920 2,575,007 3,977,927 3,784,730
Other operating expenses (Note 15)4,406,979 2,031,174 6,438,153 6,298,043
Total operating expenses 28,405,681 19,049,506 47,455,187 43,084,772
OPERATING LOSS (9,025,801)(3,023,240)(12,049,041)(9,914,862)
NONOPERATING REVENUE (EXPENSE)
Tax revenue 8,147,219 3,354,900 11,502,119 10,855,218
Investment earnings (Note 14)1,141,604 533,459 1,675,063 460,838
Aid from governmental agencies 199,672 509,275 708,947 1,127,089
Other nonoperating income 162,042 262,080 424,122 347,242
Interest expense (400,255)(358,203)(758,458)(833,191)
Other expense (275,925)(46,064)(321,989)(286,121)
Total nonoperating revenue, net 8,974,357 4,255,447 13,229,804 11,671,075
INCOME (LOSS) BEFORE CAPITAL
CONTRIBUTIONS (51,444)1,232,207 1,180,763 1,756,213
CAPITAL CONTRIBUTIONS
Capital contributions 871,307 761,328 1,632,635 2,065,677
CHANGE IN NET POSITION 819,863 1,993,535 2,813,398 3,821,890
TOTAL NET POSITION, BEGINNING OF YEAR 127,831,566 94,057,315 221,888,881 218,066,991
TOTAL NET POSITION, END OF YEAR $128,651,429 $96,050,850 $224,702,279 $221,888,881
See accompanying notes to the basic financial statements.
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SOUTH TAHOE PUBLIC UTILITY DISTRICT
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2024
(WITH COMPARATIVE TOTALS FOR THE YEAR ENDED JUNE 30, 2023)
Business-type Activities
Enterprise Funds Total
Sewer Water 2024 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $19,086,417 $15,839,707 $34,926,124 $31,299,368
Payments to suppliers (4,647,390)(3,043,173)(7,690,563)(11,074,050)
Payments to employees (11,506,743)(7,687,981)(19,194,724)(18,192,699)
Other operating payments (4,406,979)(2,031,174)(6,438,153)(6,298,043)
NET CASH PROVIDED BY (USED FOR)
OPERATING ACTIVITIES (1,474,695)3,077,379 1,602,684 (4,265,424)
CASH FLOW FROM NONCAPITAL FINANCING
ACTIVITIES
Tax revenue 7,612,089 3,354,900 10,966,989 10,085,602
Payments from (to) governmental agencies (128,084)1,418,564 1,290,480 (8,363)
NET CASH PROVIDED BY NONCAPITAL
FINANCING ACTIVITIES 7,484,005 4,773,464 12,257,469 10,077,239
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition of capital assets (9,746,533)(13,258,751)(23,005,284)(16,225,385)
Repayment of debt (2,893,402)(724,923)(3,618,325)(3,937,919)
Proceeds from issuance of debt 3,279,586 10,028,696 13,308,282 6,123,530
Interest paid on long-term debt (402,657)(309,850)(712,507)(865,179)
Contributed capital 871,307 761,328 1,632,635 2,065,677
NET CASH USED FOR CAPITAL AND RELATED
FINANCING ACTIVITIES (8,891,699)(3,503,500)(12,395,199)(12,839,276)
CASH FLOWS FROM INVESTING ACTIVITIES
Investment earnings 853,961 388,506 1,242,467 695,168
Purchase of investments (8,760,798)(5,369,522)(14,130,320)(13,985,000)
Proceeds from sale of investments 11,304,557 4,243,111 15,547,668 20,225,850
NET CASH PROVIDED BY (USED FOR)
INVESTING ACTIVITIES 3,397,720 (737,905)2,659,815 6,936,018
NET INCREASE (DECREASE) IN CASH AND CASH
EQUIVALENTS 515,331 3,609,438 4,124,769 (91,443)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 9,268,670 2,273,210 11,541,880 11,633,323
CASH AND CASH EQUIVALENTS, END OF YEAR $9,784,001 $5,882,648 $15,666,649 $11,541,880
See accompanying notes to the basic financial statements.
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SOUTH TAHOE PUBLIC UTILITY DISTRICT
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2024
(WITH COMPARATIVE TOTALS FOR THE YEAR ENDED JUNE 30, 2023)
Business-type Activities
Enterprise Funds Total
Sewer Water 2024 2023
RECONCILIATION OF CASH AND CASH EQUIVALENTS
TO THE STATEMENT OF NET POSITION
Unrestricted cash and cash equivalents $9,196,094 $4,621,766 $13,817,860 $9,809,809
Restricted cash and cash equivalents 587,907 1,260,882 1,848,789 1,732,071
TOTAL CASH AND CASH EQUIVALENTS $9,784,001 $5,882,648 $15,666,649 $11,541,880
RECONCILIATION OF OPERATING LOSS TO NET CASH
PROVIDED BY (USED FOR) OPERATING ACTIVITIES
Operating loss $(9,025,801)$(3,023,240)$(12,049,041)$(9,914,862)
Adjustments to reconcile operating loss to net cash
provided by (used for) operating activities:
Depreciation and amortization 5,795,246 4,852,142 10,647,388 10,453,285
Net change in deferred outflows and inflows 283,112 (180,867)102,245 (7,765,212)
Construction-in-progress write-off 236,891 145,645 382,536 204,796
(Increase) decrease in:
Receivables (293,463)(303,667)(597,130)(1,565,634)
Other assets (68,820)(29,735)(98,555)72,819
Increase (decrease) in:
Accounts payable 388,219 831,811 1,220,030 (2,768,082)
Net pension liability 983,707 655,805 1,639,512 8,611,905
Unearned revenue -7,108 7,108 (199,908)
Other payables 226,214 122,377 348,591 (1,394,531)
NET CASH PROVIDED BY (USED FOR) OPERATING
ACTIVITIES
$(1,474,695)$3,077,379 $1,602,684 $(4,265,424)
NONCASH INVESTING, CAPITAL, AND FINANCING
ACTIVITIES
Increase in fair value of investments $488,681 $208,841 $697,522 $394,046
Total Non-Cash Investing, Capital, and Financing Activities $488,681 $208,841 $697,522 $394,046
See accompanying notes to the basic financial statements.
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SOUTH TAHOE PUBLIC UTILITY DISTRICT
NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The South Tahoe Public Utility District (the "District"), a public agency established on September 28, 1950, (pursuant to
Section 9 of "The Public Utility District Act") supplies drinking water and provides sewage collection, treatment, and export to
protect Tahoe's delicate ecosystem. Managing this complex operation requires an uncommon environmental sensitivity.
For financial reporting purposes, the District includes all funds that are controlled by or dependent on the District's Board of
Directors. Management has determined the District to be a single reporting entity for financial reporting purposes by applying
the criteria set forth in Statement of Governmental Accounting Standards No. 61, The Financial Reporting Entity: Omnibus - an
amendment of GASB Statements No. 14 and No. 34. This criteria requires the reporting entity to have a separate elected
governing body, that it be a legal separate entity and fiscally independent.
The District reports the following major funds:
Sewer Enterprise Fund - This fund is used to account for wastewater business-like activities provided to the general public.
These activities are financed by user charges and the measurement of financial activity focuses on net income measurement
similar to the private sector.
Water Enterprise Fund - This fund is used to account for water business-like activities provided to the general public. These
activities are financed by user charges and the measurement of financial activity focuses on net income measurement similar to
the private sector.
B. Measurement Focus, Basis of Accounting and Presentation
The financial statements have been prepared in conformity with generally accepted accounting principles (GAAP). The
Governmental Accounting Standards Board (GASB) is the acknowledged standard setting body for establishing accounting and
financial reporting standards followed by governmental entities in the United States.
Measurement Focus
The statement of net position and the statement of revenues, expenses, and changes in net position, are presented using the
economic resources measurement focus. The accounting objectives of this measurement focus are the determination of
operating income, changes in net position (or cost recovery), financial position, and cash flows. All assets and deferred outflows
of resources and all liabilities and deferred inflows of resources (whether current or noncurrent) associated with the operation of
the District are reported. Proprietary fund equity is classified as net position.
Basis of Accounting
The financial records of the District are maintained on the accrual basis of accounting. Revenues are recognized in the
accounting period in which they are earned and become measurable; expenses are recognized in the period incurred.
C. Budget
The District develops and adopts an annual budget; however, this budget is a management tool and is not a legal requirement.
D. Cash and Cash Equivalents
The District considers cash and all highly liquid debt instruments with original maturities of three months or less to be cash
equivalents. The District's cash and cash equivalents consist of cash, deposits in financial institutions, money market accounts,
certificates of deposit and pooled investments. Cash and cash equivalents invested for specific requirements, such as deposits
for construction projects, are segregated as restricted cash and cash equivalents.
Deposits of cash and cash equivalents must comply with the District's Investment Policy which complies with the California
Government Code. The policy requires deposits in financial institutions to be FDIC insured or fully collateralized.
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
E. Investments
Investments consist of unrestricted and restricted federal agency notes, corporate notes, supranationals, municipal bonds,
treasury obligations and certificates of deposit. The District records its investments at fair value. Changes in fair value are
reported as investment earnings in the statement of revenues, expenses, and changes in net position.
Monies not required for the immediate operations of the District are invested in accordance with the District's Investment Policy.
F. Accounts Receivable
Accounts receivable represent service charges and other revenues billed and uncollected at year-end, along with amounts
accrued for items billed after year-end for service periods before year-end. Each year the District records liens for delinquent
charges and collects through the property tax bill for active accounts, and pursues full-collection for closed accounts with
unpaid balances. The District records an allowance for doubtful accounts for non-recoverable collections.
G. Inventory
Inventory is valued at cost, using the first in first out method (FIFO). Inventory consists of supplies used in the maintenance of
water and sewer lines. The cost is recorded as an expense as inventory items are consumed.
H. Capital Assets
Capital assets are recorded at cost except in those cases where facilities are donated by private developers or special
assessment districts. In the latter cases, assets are recorded at acquisition value. At the date of donation, assets are
capitalized when they are expected to have useful lives of three years or greater and the original cost is $5,000 or more. All
depreciation is computed on the straight-line basis over the following useful lives:
Years
Sewer Enterprise
Subsurface lines 10 - 70
Sewage collection facilities 5 - 40
Sewage treatment 3 - 40
Sewage disposal 5 - 100
General plant and administration 3 - 50
Water Enterprise
Source of supply 10 - 40
Pumping plant 12 - 30
Water treatment plant 4 - 35
Transmission and distribution 20 - 74
General plant 3 - 20
I. Compensated Absences
It is the District's policy to permit employees to accumulate earned but unused vacation and sick leave, which will be paid to
employees upon separation from the District's service. For employees hired after January 1, 2013, earned but unused sick time
will not be paid upon separation from the District's services. The cost of vacation and sick leave is recorded in the period
accrued.
J. Pension Plan
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension
expense, information about the fiduciary net position of the South Tahoe Public Utility District PERS (the Plan), and additions
to/deductions from the Plan's fiduciary net position have been determined on the same basis as they are reported by PERS.
For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in
accordance with the benefit terms. Plan investments are reported at fair value.
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
K. Capital Contributions
Capital contributions are grant monies received from the federal and state government in aid of construction, and assets
contributed by Special Assessment Districts or real estate developers.
L. Estimates
The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of
America requires management to make estimates and assumptions that affect the amounts reported in the financial statements
and accompanying notes. Actual results may differ from those estimates.
M. Operating and Non-operating Revenues and Expenses
Operating revenues and expenses generally result from providing services and producing and delivering goods in connection
with the principal ongoing operations of sewer and water services. All revenues and expenses not meeting this definition are
reported as non-operating revenues and expenses.
N. Property taxes
Secured property taxes are attached as an enforceable lien and levied on property as of January 1st. Taxes are due in two
installments, on or before December 10th and April 10th. The District recognizes property tax receivables on January 1st and
defers revenue recognition until the period for which the property taxes are levied (July 1st through June 30th). Property tax
revenue is derived from property tax assessments levied within the entire District. The Board of Directors is using these funds
to subsidize the Water and Sewer Enterprise Fund operations. The District relies upon the competency of the County of El
Dorado for assessing the property tax and establishing a lien date, and for billing, collecting and distributing its share of the
property tax revenue.
O. Restricted Resources
The District's policy is to first apply restricted resources when an expense is incurred for purposes for which both restricted and
unrestricted net position are available.
P. Deferred Outflows and Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources.
This separate financial statement element, deferred outflows of resources, represents a consumption of net assets applies to a
future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.
In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources.
This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to
a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
Q. Net Position
Net position represents the residual interest in District assets and deferred outflows after liabilities and deferred inflows are
deducted. Net position is presented in three broad components: net investment in capital assets; restricted; and unrestricted.
Net investment in capital assets includes capital assets, net of accumulated depreciation, and outstanding principal balances of
debt and related deferred outflows and inflows attributable to the acquisition, construction or improvement of those assets. Net
position is restricted when constraints are imposed by third parties or by law through constitutional provisions or enabling
legislation. All other net position is unrestricted. Operating losses outside of depreciation are funded by operating and capital
reserves.
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SOUTH TAHOE PUBLIC UTILITY DISTRICT
NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
R. Leases
Lessor
The District is a lessor for noncancellable leases for cell tower sites. The District recognizes a lease receivable and a deferred
inflow of resources in the financial statements.
At the commencement of a lease, the District initially measures the lease receivable at the present value of payments expected
to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments
received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease
payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as
revenue over the life of the lease term.
Key estimate and judgments include how the District determines (1) the discount rate it uses to discount the expected lease
receipts to present value, (2) lease term, and (3) lease receipts.
The District uses its estimated incremental borrowing rate as the discount rate for leases.
The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the
lease receivable is composed of fixed payments from the lessee.
The District monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease
receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the
lease receivable.
S. Subscription-Based Information Technology Arrangements (SBITA)
A SBITA is defined as a contractual agreement that conveys control of the right to use another party's (a SBITA vendor's)
information technology (IT) solftware, alone or in combination with tangible capital assets (the underlying IT assets), as
specified in the contract for a minimum contractual period of greater than one year, in an exchange or exchange-like
transaction.
The District uses various SBITA assets, such as software as a service and platform as a service. The related obligations are
presented in amounts equal to the present value of subscription payments, payable during the remaining SBITA term. SBITA
assets are reported with other capital assets and SBITA liabilities are reported with long-term debt on the statement of net
position.
T. Comparative Information
Comparative data for the prior year has been presented in certain sections of the accompanying financial statements in order to
provide an understanding of changes in the District’s financial position and operations. Certain amounts presented in the prior
year have been reclassified in order to be consistent with the current year’s presentation.
U. Implementation of Government Accounting Standards Board Statements
Effective July 1, 2023, the District implemented the following accounting and financial reporting standards:
Governmental Accounting Standards Board Statement No. 99
In April 2022, GASB issued Statement No. 99, Omnibus 2022. The primary objectives of this Statement are to enhance
comparability in accounting and financial reporting and to improve consistency of authoritative literature by addressing (1)
practice issues that have been identified during implementation and application of certain GASB Statements and (2) accounting
and financial reporting for guarantees. There was no financial impact to the District as a result of implementation.
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Governmental Accounting Standards Board Statement No. 100
In June 2022, GASB issued Statement No. 100, Accounting Changes and Error Corrections - An Amendment of GASB
Statement No. 62. The primary objective of this Statement is to enhance accounting and financial reporting requirements for
accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable
information for making decisions or assessing accountability. There was no financial impact to the District as a result of
implementation.
V. Future Government Accounting Standards Board Statements
These statements are not effective until July 1, 2024 or later and may be applicable for the District. However, the District has
not determined what impact, if any, these pronouncements will have on the financial statements.
Governmental Accounting Standards Board Statement No. 101
In June 2022, GASB issued Statement No. 101, Compensated Absences. The primary objective of this Statement is to better
meet the information needs of financial statement users by updating the recognition and measurement guidance for
compensated absences by aligning the recognition and measurement guidance under a unified model and amending certain
previously required disclosures. The requirements of this statement are effective for the District's fiscal year ending June 30,
2025.
Governmenalt Accounting Standards Board Statement No. 102
In December 2023, GASB issued Statement No, 102, Certain Risk Disclosures. The primary objective of this Statement is to
provide users of government financial statements with essential information about risks related to a government’s vulnerabilities
due to certain concentrations or constraints. A concentration is defined as a lack of diversity related to an aspect of a
significant inflow of resources or outflow of resources. A constraint is a limitation imposed on a government by an external party
or by formal action of the government’s highest level of decision-making authority. The requirements of this statement are
effective for the District's fiscal year ending June 30, 2025.
Governmental Accounting Standards Board Statement No. 103
In April 2024, GASB issued Statement No, 103, Financial Reporting Model Improvements. The objective of this Statement is to
improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential
for decision making and assessing a government's accountability. This Statement also addresses certain application issues.
The requirements of this statement are effective for the District's fiscal year ending June 30, 2026.
Governmental Accounting Standards Board Statement No. 104
In September 2024, GASB issued Statement No, 104, Disclosure of Certain Capital Assets. The objective of this Statement is
to provide users of government financial statements with essential information about certain types of capital assets. This
Statement requires certain types of capital assets to be disclosed separately in the capital assets note disclosures required by
Statement 34 and also requires additional disclosures for capital assets held for sale. The requirements of this statement are
effective for the District's fiscal year ending June 30, 2026.
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 2: CASH AND INVESTMENTS
Cash and investments as of June 30, 2024 consisted of the following:
Cash and cash equivalents:
Unrestricted:
Cash on hand $2,450
Unrestricted deposits in financial institutions 9,896,422
Deposits in Local Agency Investment Fund (LAIF)3,089,245
Deposits in El Dorado County Treasury 510,644
Deposits in California Asset Management Program (CAMP)319,099
Total unrestricted cash and cash equivalents 13,817,860
Restricted:
Restricted for debt service payments 1,848,789
Total restricted cash and cash equivalents 1,848,789
Total cash and cash equivalents 15,666,649
Investments:
Unrestricted:
Federal agency and instrumentalities 1,303,996
U.S. corporate debt 5,314,451
Asset backed securities 4,409,207
Municipal bonds 244,797
U.S. Treasury obligations 14,133,189
Negotiable certificates of deposit 782,671
Total unrestricted investments 26,188,311
Restricted:
Negotiable certificates of deposit - security deposits 165,000
Total investments 26,353,311
Total cash and investments $42,019,960
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SOUTH TAHOE PUBLIC UTILITY DISTRICT
NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
Investments Authorized by the California Government Code and the District’s Investment Policy
The table below identifies the investment types that are authorized for the District by the California Government Code (or the
District’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government
Code (or the District’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of
credit risk.
Authorized Investment Type
Maximum
Maturity
Maximum
Percentage of
Portfolio
Maximum
Investment in
One Issuer
U.S. Treasury obligations 5 Years None None
Federal agency and instrumentalities
Callable 5 Years 25%None
Asset backed securities 5 Years 20%None
Other 5 Years None None
Supranationals 5 Years 30%None
Municipal bonds 5 Years None None
U.S. corporate debt 5 Years 30%10%
Negotiable certificates of deposit 5 Years 30%10%
Commercial paper 270 days 25%10%
Bank deposits N/A 20%10%
Bankers' acceptances 180 days 40%10%
Pooled investment funds
LAIF N/A None None
CAMP N/A None None
El Dorado County pool N/A None None
Money market funds N/A 20%10%
Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally,
the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One way
the District manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term
investments and by timing cash flows from maturities. A portion of the portfolio is always maturing or coming close to maturity
evenly over time as necessary to provide the cash flow and liquidity needed for the District's operations and capital
improvement program.
In addition, the Investment Policy limits the purchase of securities to those with maturities of five years or less. Longer
investments require prior authorization of the Board of Directors. Certain investments that are highly sensitive to interest rate
fluctuations are prohibited by the Investment Policy.
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
Information about the sensitivity of the fair values of the District's investments to market interest rate fluctuations is provided by
the following table that shows the distribution of the District's investments by maturity as of June 30, 2024:
Investment Maturities (in years)
Investment Type Fair Value Less than 1 1-2 3-5
Federal agency and instrumentalities $1,303,996 $-$1,070,737 $233,259
U.S. corporate debt 5,314,451 461,028 4,703,716 149,707
Asset backed securities 4,409,207 -2,031,460 2,377,747
Municipal bonds 244,797 68,430 176,367 -
U.S. Treasury obligations 14,133,189 -14,133,189 -
Negotiable certificates of deposit 947,671 40,000 907,671 -
$26,353,311 $569,458 $23,023,140 $2,760,713
As provided in the Investment Policy, the District should target a maximum allocation of 25% to callable Federal agency
securities.
Concentration of Credit Risk
Concentration of Credit risk is the risk of loss attributed to the magnitude of an investor's investment in a single issuer. To limit
this risk, the District places a limit on the amount that can be invested in any one issuer to the lessor of the amount stipulated
by the California Government Code or 10% of investments, with the exception of U.S. Treasury obligation bonds, U.S. Agency
securities, and pooled investment funds.
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is
measured by the assignment of a rating by a nationally recognized statistical rating organization.
Presented below is the actual rating as of June 30, 2024 for each investment type.
Rating as of Fiscal Year End
Investment Type Total S&P N/A
Federal agency and instrumentalities $1,303,996 AA+
Municipal bonds 81,593 AA
Municipal bonds 163,204 AA-
U.S. corporate debt 1,458,022 A
U.S. corporate debt 1,680,327 A-
U.S. corporate debt 839,168 A+
U.S. corporate debt 643,753 AA-
U.S. corporate debt 693,181 BBB+
Asset-backed security 4,075,816 AAA
Asset-backed security 333,391 Not rated
U.S. Treasury obligations 14,133,189 AA+
Negotiable certificates of deposit 497,603 A
Negotiable certificates of deposit 285,068 AA-
Negotiable certificates of deposit 165,000 Not rated
$26,353,311
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, the depositor will
not be able to recover deposits or will not be able to recover collateral securities that are in the possession of an outside party.
The District's Investment Policy requires the financial institution to either collateralize the deposits or cover them with Federal
deposit insurance. The District's cash and deposits in financial institutions, totaling $1,700,998 as of June 30, 2024, are
secured by federal depository insurance for $617,973 with the remainder covered by collateral held by an agent of the pledging
bank in the District's name.
Investment Valuation
The District categorizes the fair value measurements of its investments based on the hierarchy established by generally
accepted accounting principles. The fair value hierarchy, which has three levels, is based on the valuation inputs used to
measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are
significant other observable inputs; Level 3 inputs are significant unobservable inputs. The District does not have any
investments that are measured using Level 1 and 3 inputs.
Following is a description of the valuation methodologies used to estimate the fair value of investments. There have been no
changes in the valuation techniques used at June 30, 2024. The methods described may produce a fair value calculation that
may not be indicative of net realizable value or reflective of future fair values. Furthermore, while District management believes
its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or
assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the
reporting date.
U.S. Treasuries, Government Agencies, Corporate Bonds, Municipal Bonds, Asset Backed Securities, and Negotiable
Certificates of Deposit: Fair values are based on quoted market prices for similar securities in markets that are not active,
and model-based techniques for which all significant assumptions are observable in the market, resulting in a level 2
valuation.
The following tables set forth by level, within the fair value hierarchy, the District's assets at fair value as of June 30, 2024.
Level 1 Level 2 Level 3 Total
Federal agency and instrumentalities $-$1,303,996 $-$1,303,996
U.S corporate debt -5,314,451 -5,314,451
Asset backed securities -4,409,207 -4,409,207
Municipal bonds -244,797 -244,797
U.S. Treasury obligations -14,133,189 -14,133,189
Negotiable certificates of deposit -947,671 -947,671
Total assets at fair value $-$26,353,311 $-$26,353,311
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 3: ACCOUNTS RECEIVABLE AND AMOUNTS DUE FROM GOVERNMENTAL AGENCIES
Short-term receivables at June 30, 2024 consisted of the following:
Sewer Water Total
Customer receivables $2,120,320 $1,815,035 $3,935,355
Other receivables 8,513 56,393 64,906
Allowance for doubtful accounts (97,434)(75,245)(172,679)
Accounts receivable, net of allowance $2,031,399 $1,796,183 $3,827,582
Due from Federal Government $1,177,141 $354,098 $1,531,239
Due from California 402,571 146,852 549,423
Due from El Dorado County -61,700 61,700
Due from governmental agencies $1,579,712 $562,650 $2,142,362
Long-term receivables at June 30, 2024 consisted of the following:
Sewer Water Total
Accounts receivable
Customer receivables $805,239 $-$805,239
Due from governmental agencies
Due from California $73,020 $73,020 $146,040
Long-term customer receivables are submitted to the County of El Dorado for collection through a special property tax
assessment or if unpaid, ultimately through foreclosure on the property.
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 4: CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2024 was as follows:
July 1, 2023 Additions Retirements Transfers June 30, 2024
Capital assets not being depreciated
Land and easement $25,131,228 $-$-$-$25,131,228
Water rights 1,668,308 ---1,668,308
Construction in progress 20,620,820 13,850,496 (217,807)(4,053,316)30,200,193
Total capital assets not being
depreciated 47,420,356 13,850,496 (217,807)(4,053,316)56,999,729
Capital assets being depreciated
Plant and equipment 390,407,187 8,816,856 (99,168)4,053,316 403,178,191
Intangible right-to-use software
agreements 185,463 462,467 --647,930
Total capital assets being
depreciated and amortized 390,592,650 9,279,323 (99,168)4,053,316 403,826,121
Less accumulated depreciation and
amortization
Plant and equipment (196,276,322)(10,522,854)99,168 -(206,700,008)
Intangible right-to-use software
agreements (126,573)(124,534)--(251,107)
Total accumulated depreciation
and amortization (196,402,895)(10,647,388)99,168 -(206,951,115)
Total capital assets being
depreciated, net 584,782,405 (1,368,065)-4,053,316 600,701,127
Capital assets, net $241,610,111 $12,482,431 $(217,807)$-$253,874,735
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 4: CAPITAL ASSETS (CONTINUED)
Construction in progress as of June 30, 2024 consisted of the following:
Al Tahoe Pump St Rehab $184,489
AI Tahoe W ell Rehab 236,954
AI Tahoe/Bayview Backup Power 595,102
Baldwin Beach Gravity Rehab/Replacement 156,060
Bijou #1 W aterline Replacement 163,652
Bijou PS Rehab 523,497
Blower System Upgrades 628,567
Collection System Master Plan 470,654
FLL ES 1-3 Stanford Camp Rehab 910,967
Keller-Heavenly W ater System
Improvement 7,185,362
Luther Pass PS Tanks Rehab 1,453,349
Master Plan-Alpine County 456,675
Meter Installation Final Phase 837,022
Meyers SEZ Erosion Control 287,250
Paloma Well Rehab 2021 817,302
RAS Building Rehab 263,452
SCADA Historian Upgrades 199,121
SCADA Upgrades 155,454
Secondary Clarifier #1 Rehab 1,514,950
Tahoe Keys Sewer PS Rehab 6,280,354
Upper Truckee Sewer PS Rehab 1,711,819
Water System Optimization Plan 216,141
Waterline - Herbert W alkup Ph1 3,337,641
Other projects 1,614,359
$30,200,193
Depreciation and amortization expense for the year ended June 30, 2024 was charged to the different activities as follows:
Sewer $5,795,246
Water 4,852,142
$10,647,388
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 5: LEASES RECEIVABLE
The District is reporting leases receivable of $1,714,398 (split between current amount $77,682 and noncurrent amount of
$1,636,716) at June 30, 2024. For 2024, the District reported lease revenue of $18,501 and interest revenue of $809 related to
lease payments received. These leases are summarized as follows:
Lease
Lease
Receivable
Lease
Revenue
Lease Interest
Revenue
AT&T $598,168 $6,937 $259
Verizon 1,116,230 11,564 550
Total $1,714,398 $18,501 $809
AT&T Lease - On September 19, 2021, the District entered into an initial five year lease agreement with AT&T, Inc. for the
lease of a certain portion of property owned by the District. Based on this agreement, the District is receiving monthly payments
through 2026. There are four extension options of five years each. The District is reasonably certain the lessee will renew this
lease for the four extensions.
Verizon Lease - On January 25, 2019, the District entered into an initial five year lease agreement with Verizon
Communications, Inc. for the lease of a certain portion of property owned by the District. Based on this agreement, the District
is receiving monthly payments through 2024. There are four extension options of five years each. The District is reasonably
certain the lessee will renew this lease for the four extensions.
At June 30, 2024, future minimum lease payments due to the District are as follows:
Year Ending June 30 Amount
2025 $60,956
2026 62,785
2027 64,668
2028 66,608
2029 68,606
2030 - 2034 375,168
2035 - 2039 434,922
2040 - 2044 504,194
2045 - 2047 99,989
Total lease payments 1,737,896
Less interest (23,498)
Present value of leases
receivable $1,714,398
NOTE 6: UNEARNED REVENUE
Unearned revenue represents revenues that had been collected or billed, but not yet earned. Unearned revenue consisted of
the following at June 30, 2024:
Sewer Water Total
Meters sold but not issued $-$18,113 $18,113
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 7: LONG TERM LIABILITIES
During the year ended June 30, 2024, the following changes occurred in long-term liabilities:
July 1, 2023 Additions Reductions June 30, 2024
Current
Portion
2012 Sewer Refunding $1,488,522 $-$(986,664)$501,858 $501,858
2013 Sewer Refunding 2,913,193 -(619,963)2,293,230 635,308
SRF Luther Pass Power 3,890,806 -(127,801)3,763,005 129,846
SRF Diamond Valley Ranch Irrigation Imp.6,699,160 -(220,047)6,479,113 223,567
SRF Aeration Basin #2 Rehabilitation 926,465 -(30,049)896,416 30,560
SRF Primary Clarifier #1 Rehabilitation 502,088 -(16,286)485,802 16,562
Chase Bank Sewer Loan 3,348,559 -(320,890)3,027,669 327,923
2021 W astewater Revenue Refunding Bond 4,770,000 -(485,000)4,285,000 500,000
Tahoe Keys W astewater Pump Station
Rehab 3,444,033 967,469 -4,411,502 -
Upper Truckee SPS Rehab -412,568 -412,568 -
SRF Secondary Clarifiers -1,899,551 -1,899,551 -
Premium on bond 744,213 -(86,704)657,509 -
2013 W ater Refunding 2,858,945 -(205,337)2,653,608 417,692
SRF Meters Phase 1 2,744,107 -(116,771)2,627,336 58,385
SRF Meters Phase 2 830,549 -(51,324)779,225 52,148
SRF Meters Phase 3 - 5 9,306,753 -(258,550)9,048,203 263,204
SRF W aterline Replacement 3,132,855 -(92,943)3,039,912 94,530
Keller Heavenly W ater System Improvement
Project 1,799,366 3,077,948 -4,877,314 -
Rocky I SRF Loan 1,784,684 6,950,750 -8,735,434 260,322
Subscription (SBITA) Liability 13,630 462,468 (173,204)302,894 147,848
Total $51,197,928 $13,770,754 $(3,791,533)$61,177,149 $3,659,753
A description of the long-term liabilities at June 30, 2024 follows:
2012 Sewer Refunding
2012 Sewer Installment Sale Agreement with BBVA Compass Bank, secured by a first lien against all sewer revenues, due
September 1, 2024, payable $507,630 semi-annually, including interest at 2.3%. The original amount of the debt was
$10,605,000 and was used for construction of sewer infrastructure improvements and was also used to repay the 2004 Sewer
Revenue Certificates of Participation, which funded sewer infrastructure improvements.
2013 Sewer Refunding
2013 Sewer Installment Sale Agreement with BBVA Compass Bank, secured by a first lien against all sewer revenues, due
August 2027, payable $343,919 semi-annually, including interest at 2.46%. The original amount of the debt was $8,400,000
and was used to repay the 2007 Sewer Installment Sale Agreement, which funded sewer infrastructure improvements.
SRF Luther Pass Power
2015 California State Water Resources Control Board Revolving Fund Loan secured by a first lien against all sewer revenues,
due August 30, 2047, payable $190,054 annually, including interest of 1.6%. The original amount of the debt was $4,444,057
and was used for construction of Luther Pass Pump Station upgrades.
SRF Diamond Valley Ranch Irrigation Improvement
2015 California State Water Resources Control Board Revolving Fund Loan secured by a first lien against all sewer revenues,
due December 31, 2047, payable $322,058 annually, including interest of 1.6%. The original amount of the debt was
$8,860,890 and was used for construction of the Diamond Valley Ranch Irrigation improvements.
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 7: LONG TERM LIABILITIES (CONTINUED)
SRF Aeration Basin #2 Rehabilitation
2018 California State Water Resources Control Board Revolving Fund Loan secured by a first lien against all sewer revenues,
due December 31, 2047, payable $45,799 annually, including interest of 1.7%. The original amount of the debt was $1,070,077
and was used for the rehabilitation of aeration basin #2.
SRF Primary Clarifier #1 Rehabilitation
2018 California State Water Resources Control Board Revolving Fund Loan secured by a first lien against all sewer revenues,
due December 31, 2047, payable $24,820 annually, including interest of 1.7%. The original amount of the debt was $580,153
and was used for the rehabilitation of primary clarifier #1.
Chase Bank Sewer Loan
2017 Installment Sale Agreement with Chase Bank, secured by a first lien against all sewer revenues, due December 1, 2032,
payable $196,074 semi-annually, including interest at 2.18%. The original amount of the debt was $5,000,000 and was used for
construction of the sewer plant generator and building.
2021 Wastewater Revenue Refunding Bond
2021 W astewater Revenue Refunding Bond, secured by a first pledge of net revenues of the wastewater system, due August 1,
2031, payable semi-annually, including interest at 2 - 4%. The original amount of the bond was $5,745,000 and was used for
prepayment of the outstanding principal balances of three loans from the California State Water Resources Control Board and
prepayment of Installment Sale Agreement with BBVA Compass Bank, all of which funded wastewater infrastructure
improvements. The bonds issuance included an original issue premium of $932,073, which is being amortized over the life of
the bonds.
Tahoe Keys Wastewater Pump Station Rehabilitation Project
During the fiscal year ended June 30, 2022, the District entered into a loan agreement with the State W ater Resources Control
Board's Division of Financial Assistance. The loan is dated February 14, 2022, and is in the principal amount of up to
$6,189,331. The District is drawing down on the loan as the project progresses. Annual payments will begin July 2025. Interest
is to accrue at a rate of 0.9% per annum and will begin with each disbursement. Final payment date is set at July 31, 2059.
Upper Truckee SPS Rehab
During the fiscal year end June 30, 2022, the District entered into a loan agreement with the State Water Resources Control
Board's Division of Financial Assistance. The loan is dated March 14, 2022, and is in the principal amount of up to $4,280,375.
The District is drawing down on the loan as the project progresses. Annual payments will begin December 2025. Interest is to
accrue at 0.8% per annum and will begin with each disbursement. Final payment date is set at December 31, 2054.
SRF Secondary Clarifiers
During the fiscal year end June 30, 2022, the District entered into a loan agreement with the State Water Resources Control
Board's Division of Financial Assistance. The loan is dated March 25, 2022, and is in the principal amount of up to $5,281,344.
The District is drawing down on the loan as the project progresses. Annual payments will begin March 2026. Interest is to
accrue at 0.8% per annum and will begin with each disbursement. Final payment date is set at March 30, 2054.
2013 Water Refunding
2013 Water Installment Sale Agreement with BBVA Compass Bank, secured by a first lien against all water revenues, due
January 30, 2030, payable $237,786 semi-annually, including interest at 2.27%. The original amount of the debt was
$10,000,000 and was used for construction of water infrastructure improvements and was also used to repay the 2001 Water
Refunding and 1999 Installment Sale Agreement, both of which funded water infrastructure improvements.
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 7: LONG TERM LIABILITIES (CONTINUED)
SRF Meters Phase 1
2014 California State Water Resources Control Board Revolving Fund Loan secured by a first lien against all water revenues,
due January 1, 2047, payable $58,385 semi-annually, including interest of 0%. The original amount of the debt was $3,503,116
and was used for installation of water meters. Imputed interest for this loan is not material.
SRF Meters Phase 2
2017 California State Water Resources Control Board Revolving Fund Loan secured by a first lien against all water revenues,
due July 1, 2037, payable $32,204 semi-annually, including interest of 1.6%. The original amount of the debt was $1,098,593
and was used for installation of water meters.
SRF Meters Phase 3 -5
In 2018, the District entered into a revolving fund loan agreement with California State Water Resources Control Board to
provide funding for phases 3 through 5 of the water meter installation project. The loan is secured by a first lien against all water
revenues. Funds are drawn on the agreement as work is completed up to a maximum approved amount of $14,010,534.
Annual principal and interest payments will occur each April 22, commencing April 15, 2022. This loan accrues interest at a rate
of 1.8% annually. As of June 30, 2024 the District incurred a total of $13,829,053 in Phase 3 - 5 costs, of which $4,000,000 has
been forgiven.
SRF Waterline Replacement
In 2018, the District entered into a revolving fund loan agreement with California State Water Resources Control Board to
provide funding for the waterline replacement project. The loan is secured by a first lien against all water revenues. Funds are
drawn on the agreement as work is completed up to a maximum approved amount of $3,627,005. Semi-annual principal
payments will occur each January 1 and July 1, commencing January 1, 2020. The loan accrues interest at a rate of 1.7%
annually. Final payment is due July 1, 2049.
Keller Heavenly Water System Improvement Project
In 2021, the District entered into a revolving fund loan agreement with California State Water Resources Control Board to
provide funding for the drinking water construction project. The loan is secured by a first lien against all water revenues. Funds
are drawn on the agreement as work is completed up to a maximum approved amount of $5,500,000. Annual principal
payments will occur each October 15, commencing October 15, 2024. The loan accrues interest at a rate of 1.2% annually.
Final payment is due October 15, 2043.
2021 Rocky I SRF Loan
During the fiscal year ended June 30, 2022, the District entered into a loan agreement with the State W ater Resources Control
Board's Division of Financial Assistance. The loan is dated February 23, 2022, and is in the principal amount of up to
$9,000,000. The District is drawing down on the loan as the project progresses. Annual payments will begin December 2024.
Interest is to accrue at a rate of 1.2% per anum and will begin with each disbursement. Final payment date is set at December
31, 2053.
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 7: LONG TERM LIABILITIES (CONTINUED)
Principal and interest maturities of long-term debt are as follows:
Years ending June 30,Principal Interest Total
2025 $3,511,905 $839,482 $4,351,387
2026 3,487,464 852,504 4,339,968
2027 3,610,533 778,736 4,389,269
2028 3,347,078 702,998 4,050,076
2029 3,072,003 637,912 3,709,915
2030 - 2034 12,026,679 2,390,522 14,417,201
2035 - 2039 9,172,966 1,698,514 10,871,480
2040 - Thereafter 21,988,118 1,812,265 23,800,383
$60,216,746 $9,712,933 $69,929,679
Interest charges on debt for the year ended June 30, 2024 totaled $820,306.
Debt covenants for the installment sale agreements to BBVA Compass Bank and the California State Water Resource Control
Board Revolving Fund include thresholds for minimum net water and sewer revenue and maximum outstanding debt
obligations. The District is in compliance with the requirements as of June 30, 2024.
Subscriptions (SBITAs)
The District has entered into subscription-based information technology arrangements (SBITAs) involving various software
subscriptions. The total costs of the District's subscription assets are recorded as $585,308, less accumulated amortization of
$188,485.
The future subscription payments under SBITA agreements are as follows:
Years ending June 30,Principal Interest Total
2025 $147,848 $9,228 $157,076
2026 155,046 5,307 160,353
Total $302,894 $14,535 $317,429
NOTE 8: COMPENSATED ABSENCES
Compensated absences balance and activity for the year ended June 30, 2024 were as follows:
July 1, 2023 Additions Reductions June 30, 2024
Current
Portion
Compensated absences $2,798,159 $2,510,049 $(2,492,718)$2,815,490 $1,579,608
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 9: PENSION PLAN
A. General Information about the Pension Plan
Plan Description
All qualified permanent and probationary employees are eligible to participate in the District’s Cost-Sharing Multiple-Employer
Defined Benefit Pension Plan (Plan), administered by the California Public Employees’ Retirement System (CalPERS). The
Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all
others). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools.
Accordingly, rate plans within the safety and miscellaneous pools are not separate plans under GASB Statement No. 68.
Individual employers may sponsor more than one rate plan in the safety or miscellaneous pools. The District sponsors two rate
plans (both miscellaneous). Benefit provisions under the Plan are established by State statute and District resolution. CalPERS
issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions
and membership information that can be found on the CalPERS website.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan
members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year
of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits.
The District has one local Miscellaneous Retirement Benefit Plan, with two tiers. Tier I benefits for members hired before
January 1, 2013 are under the 2.7% @ 55 retirement formula, and Tier II benefits for members hired on or after January 1,
2013 are under the 2% at 62 retirement formula.
Tier I final compensation is calculated using the highest average pay rate and special compensation during a three year
period. Tier I employee contributions are shared by the employer and employee. This tier and retirement formula is closed to
employees hired on or after January 1, 2013 with the exception of employees considered to be Classic Members with a break
in CalPERS qualified employment of less than 6 months and who did not receive a refund of their contributions on deposit with
the retirement fund. Tier II final compensation is calculated using the highest average pay rate and special compensation
during any consecutive three-year period. Tier II employee contributions are paid by the employee.
The rate plan's provisions and benefits in effect at June 30, 2024, are summarized as follows:
Miscellaneous Plan
Hired prior to
January 1, 2013
Hired on or after
January 1, 2013
Benefit Formula 2.7% at 55 2.0% at 62
Benefit Vesting Schedule 5 years service 5 years service
Benefit Payments monthly for life monthly for life
Retirement Age 50 - 55 52 - 67
Monthly Benefits, as a % of Eligible Compensation 2.0% - 2.7%1.0% - 2.5%
Required Employee Contribution Rate 8.00%7.75%
Required Employer Contribution Rate 15.30%7.96%
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public
employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in
the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The
actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the
year, with an additional amount to finance any unfunded accrued liability. The District is required to contribute the difference
between the actuarially determined rate and the contribution rate of employees. The District's contributions to the Plan for the
year ended June 30, 2024 were $2,434,781.
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 9: PENSION PLAN (CONTINUED)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2024, the District reported a net pension liability of $16,081,653 for its proportionate share of the net pension
liability of the Plan.
The District's net pension liability is measured as the proportionate share of the net pension liability. The net pension liability of
the Plan is measured as of June 30, 2023, and the total pension liability of the Plan used to calculate the net pension liability
was determined by an actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 using standard update
procedures. The District's proportion of the net pension liability was based on a projection of the District's' long-term share of
contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.
The District's proportionate share of the net pension liability of the Plan as of June 30, 2024 and 2023 was follows:
Proportion - June 30, 2023 0.30864 %
Proportion - June 30, 2024 0.32161 %
Change - increase 0.01297 %
For the year ended June 30, 2024, the District recognized pension expense of $3,720,314. At June 30, 2024, the District
reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows
of Resources
Deferred Inflows
of Resources
Pension contributions subsequent to the measurement date $2,434,781 $-
Change in employer's proportion 560,010 -
Difference between actual and expected experience 821,538 127,440
Changes in assumptions 970,922 -
Difference between employer contributions and the employer's
proportionate share of the risk pool's contributions 60,367 170,597
Net difference between projected and actual earning on plan investments 2,603,764 -
Total $7,451,382 $298,037
$2,434,781 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be
recognized as a reduction of the net pension liability in the year ended June 30, 2025. Other amounts reported as deferred
outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Fiscal Year Ended
June 30,
2025 $1,548,510
2026 1,023,215
2027 2,072,127
2028 74,712
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 9: PENSION PLAN (CONTINUED)
Actuarial Assumptions
The total pension liabilities in the June 30, 2022 actuarial valuations were determined using the following actuarial assumptions:
Valuation Date June 30, 2022
Measurement Date June 30, 2023
Actuarial Cost Method Entry-age Normal Cost Method
Actuarial Assumptions:
Discount Rate 6.90%
Inflation 2.30%
Salary Increases Varies by Entry Age and Service
Investment Rate of Return 6.90% net of pension plan investment expenses, includes inflation
Mortality (1)Derived using CalPERS membership data for all funds
Post Retirement Benefit Increase Contract COLA up to 2.30% until purchasing power protection
allowance floor on purchasing power applies
(1): The mortality table used was developed based on CalPERS' specific data. The rates incorporate Generational Mortality to
capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details on
this table, please refer to the 2021 experience study report that can be found on the CalPERS website.
Changes in Assumptions
Effective with the June 30, 2021 valuation date (2022 measurement date), the accounting discount rate was reduced from
7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return
expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined
with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to
discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the
inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial
Assumptions.
Discount Rate
The discount rate used to measure the total pension liability was 6.90 percent. The projection of cash flows used to determine
the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that
contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions,
the Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan
members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit
payments to determine the total pension liability.
Long-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which
expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for
each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return
expectations as well as the expected pension fund (PERF) cash flows. Using historical and forecasted information for all the
Public Employees Retirement Funds’ asset classes (which includes the agent plan and two cost-sharing plans or PERF A, B,
and C funds), expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term
(11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present
value of benefits was calculated for each PERF fund. The expected rate of return was set by calculating the rounded single
equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both
short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above
and adjusted to account for assumed administrative expenses.
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 9: PENSION PLAN (CONTINUED)
The expected real rates of return by asset class are as follows:
Asset class
Assumed asset
allocation
Real return years 1-10
(1) (2)
Global Equity - Cap weighted 30.0%4.54%
Global Equity Non-Cap-weighted 12.0%3.84%
Private Equity 13.0%7.28%
Treasury 5.0%0.27%
Mortgage-backed Securities 5.0%0.50%
Investment Grade Corporates 10.0%1.56%
High Yield 5.0%2.27%
Emerging Market Debt 5.0%2.48%
Private Debt 5.0%3.57%
Real Assets 15.0%3.21%
Leverage (5.0)%(0.59)%
(1) An expected inflation of 2.30% used for this period.
(2) Figures are based on the 2021-2022 Asset Liability Management study.
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate
The following presents the District's proportionate share of the net pension liability for the Plan, calculated using the discount
rate for the Plan, as well as what the District's proportionate share of the net pension liability would be if it were calculated using
a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
Discount Rate - 1%
Current Discount
Rate Discount Rate + 1%
5.90%6.90%7.90%
Net pension liability $25,523,352 $16,081,653 $8,310,323
Pension Plan Fiduciary Net Position
Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS financial
reports. The annual financial report can be obtained at calpers.ca.gov.
NOTE 10: DEFERRED COMPENSATION PLAN
The District offers its employees a deferred compensation plan (the "457 Plan") created in accordance with Internal Revenue
Code Section 457. The 457 Plan permits the employees to defer a portion of their salary until future years. A third party
administrator maintains deferrals in a trust capacity. The deferred compensation is not available to employees until termination,
retirement, death or unforeseen emergency. Participants may elect to contribute, through salary reductions, up to the IRC (g)
limit ($23,000 in 2023).
The 457 Plan assets totaled $21,397,418 at June 30, 2024. Plan assets consist of investments in mutual funds, which are held
in trust and are considered protected from the general creditors of the District.
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 11: RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; injuries to
employees; and natural disasters. To protect the District from these risks, it is a member of a risk management program as
discussed in Note 13. The District carries commercial insurance to protect against the risk of errors and omissions. For each of
the three most recent years, settlement of claims has not exceeded insurance coverage.
NOTE 12: COMMITMENTS AND CONTINGENCIES
A. Contractual Obligations
At June 30, 2024, the District's significant contractual commitments with outside firms for engineering, construction, consulting,
and various other services totaled approximately $15.3 million.
B. Contingencies
The District has received federal and state grants for specific purposes that are subject to review and audit by the federal and
state government. Although such audits could result in expenditure disallowances under grant terms, any required
reimbursements are not expected to be material.
The District is also subject to legal proceedings and claims that arise in the ordinary course of business. In the opinion of
management, the amount of ultimate liability with respect to such actions will not materially affect the financial position or
results of operations of the District.
NOTE 13: JOINT POWERS AUTHORITY
The District is a member of a joint powers authority, Association of California W ater Agencies Joint Powers Insurance Authority
(ACW A JPIA), for the operation of a common risk management and insurance program. The program covers workers'
compensation, property and liability insurance. The membership includes public water agencies within California. ACW A JPIA
is governed by a Board of Directors consisting of representatives from member agencies, which controls the operations of the
ACW A JPIA, including selection of management and approval of operating budgets.
The following is a summary of the most current audited financial information for ACW A JPIA as of September 30, 2023 (the
most recent information available):
Total assets $288,462,503
Total deferred outflows of resources 4,654,911
Total liabilities 167,203,667
Total deferred inflows of resources 5,200,835
Net assets 120,712,912
Total income 248,013,664
Total expense 240,084,673
If the District's deposits are not adequate to meet costs of claims and expenses, a retrospective adjustment to make up the
difference, subject to minimum and maximum amounts, can take place. Coverage under this program has not changed and
settled claims resulting from these risks have not exceeded coverage in any of the past three years.
The District is also a member of a joint powers authority, California Asset Management Program (CAMP), which provides
professional investment services to California public agencies. Members of CAMP can participate in the Cash Reserve
Portfolio. CAMP is governed by a Board of Trustees, which is made up of experienced local government finance directors,
treasurers, and school business officials. Trustees control the operation of CAMP, including formation and implementation of its
investment and operating policies.
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NOTES TO THE BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 13: JOINT POWERS AUTHORITY (CONTINUED)
The following is a summary of the most current audited financial information for the CAMP portfolio as of December 31, 2023
(the most recent information available):
Total assets $18,414,254,191
Total liabilities 1,847,744
Net assets 18,412,406,447
Total income 6,475,270,524
Total expenses 14,179,355
Net increase in net assets resulting from operations 6,461,091,169
Complete financial statements for CAMP can be obtained from the PFM Asset Management, LLC at 50 California Street, Suite
2300, San Francisco, California 94111.
The relationships between South Tahoe Public Utility District and the joint powers authorities are such that ACW A JPIA and
CAMP are not component units of the District for financial reporting purposes.
NOTE 14: INVESTMENT EARNINGS
Investment earnings consisted of the following for the year ended June 30, 2024:
Interest income $1,319,766
Net realized and unrealized gains 355,297
$1,675,063
NOTE 15: OTHER OPERATING EXPENSES
Other operating expenses consisted of the following for the year ended June 30, 2024:
Professional services $2,631,058
Operating permits 512,572
Chemical supplies 656,008
Office expense 347,278
Insurance and unreimbursed claims 963,239
Travel, meetings, and education 176,947
Research and monitoring 76,609
Equipment and building rent expense 223,597
Fuel expenses 274,330
Taxes, street lighting, and mitigation 121,896
Community incentive 90,579
Dues and certification 149,759
Miscellaneous expense 214,281
$6,438,153
NOTE 16: SUBSEQUENT EVENTS
In December 2024, the Board of Directors approved the issuance of Water COPs in an amount not to exceed $16 million and
Wastewater COPS in an amount not to exceed $22 million. The District anticipates issuing the COPs in January 2025.
Management has evaluated events subsequent to June 30, 2024 through October 24, 2024, the date on which the financial
statements were available to be issued. Management has determined no other subsequent events requiring disclosure have
occurred.
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REQUIRED SUPPLEMENTARY INFORMATION
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REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF THE DISTRICT'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY
AS OF JUNE 30, 2024
LAST 10 YEARS
Measurement Period
2023 2022 2021 2020 2019
Proportion of the net pension liability %0.32161 %0.30864 %0.30705 %0.28265 %0.27119
Proportionate share of the net pension liability $16,081,653 $14,442,141 $5,830,236 $11,922,413 $10,859,922
Covered payroll $10,972,141 $10,974,014 $10,844,940 $10,293,860 $9,849,757
Proportionate share of the net pension liability
as a percentage of covered payroll %146.57 %131.60 %53.76 %115.82 %110.26
Plan fiduciary net position as a percentage of
the total pension liability %76.21 %76.68 %88.29 %75.10 %75.26
Notes to Schedule:
Benefit changes: In 2015, benefit terms were modified to base public safety employee pensions on a final three-year average
salary instead of a final five-year average salary.
Changes in assumptions: In November 2021, the CalPERS Board of Administration adopted new investment portfolios as well as
several changes to actuarial assumptions. For PERF C, these changes were implemented in the June 30, 2021, actuarial
valuations for funding purposes. Included in these changes were assumptions for inflation, the discount rate, and administrative
expenses, as well as demographic assumptions including changes to mortality rates. The inflation assumption was reduced from
2.50 percent to 2.3 percent, the administrative expense assumption was reduced from 0.15 percent to 0.10 percent, and the
discount rate was reduced from 7.00 percent to 6.80 percent. As a result, for financial reporting purposes, the discount rate for the
PERF C was lowered from 7.15 percent to 6.90 percent in Fiscal Year 2021-22. In 2021, 2020 and 2019, there were no changes.
In 2018, the demographic assumptions and inflation rate were changed in accordance with the CalPERS Experience Study and
Review of Actuarial Assumptions December 2017. In 2017, the accounting discount rate was reduced from 7.65 percent to 7.15
percent. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent
(net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense). In 2014, amounts
reported were based on the 7.5 percent discount rate.
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REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF THE DISTRICT'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY (CONTINUED)
AS OF JUNE 30, 2024
LAST 10 YEARS
Measurement Period
2018 2017 2016 2015 2014
Proportion of the net pension liability %0.26155 %0.25724 %0.24871 %0.25560 %0.24100
Proportionate share of the net pension liability $9,857,219 $10,140,589 $8,639,873 $7,012,372 $5,945,128
Covered payroll $9,650,512 $9,307,465 $9,428,197 $8,791,579 $8,813,523
Proportionate share of the net pension liability
as a percentage of covered payroll %102.14 %108.95 %91.64 %79.76 %67.45
Plan fiduciary net position as a percentage of
the total pension liability %75.26 %73.31 %74.06 %78.40 %79.82
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REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CONTRIBUTIONS TO THE COST SHARING DEFINED BENEFIT PENSION PLAN
AS OF JUNE 30, 2024
LAST 10 YEARS
Fiscal Year-End
2024 2023 2022 2021 2020
Contractually required contribution (actuarially
determined)$2,434,781 $2,299,876 $2,202,759 $2,070,278 $1,813,910
Contributions in relation to the actuarially
determined contributions 2,434,781 2,299,876 2,202,759 2,070,278 1,813,910
Contribution deficiency (excess)$-$-$-$-$-
Covered payroll $12,350,230 $10,972,141 $10,974,014 $10,844,940 $10,293,860
Contributions as a percentage of covered
payroll %19.71 %20.96 %20.07 %19.09 %17.62
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REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CONTRIBUTIONS TO THE COST SHARING DEFINED BENEFIT PENSION PLAN (CONTINUED)
AS OF JUNE 30, 2024
LAST 10 YEARS
Fiscal Year-End
2019 2018 2017 2016 2015
Contractually required contribution (actuarially
determined)$1,601,072 $1,446,366 $1,369,744 $1,278,986 $1,545,374
Contributions in relation to the actuarially
determined contributions 1,601,072 1,446,366 1,369,744 1,278,986 1,545,374
Contribution deficiency (excess)$-$-$-$-$-
Covered payroll $9,849,757 $9,650,512 $9,307,465 $9,428,197 $8,791,579
Contributions as a percentage of covered
payroll %16.25 %14.99 %14.72 %13.57 %17.58
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INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON
COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors
South Tahoe Public Utility District
South Lake Tahoe, California
We have audited in accordance with the auditing standards generally accepted in the United States of America and
the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller
General of the United States, the financial statements of the business-type activities and each major fund of South
Tahoe Public Utility District (the "District") as of and for the year ended June 30, 2024, and the related notes to the
financial statements, which collectively comprise the District's basic financial statements, and have issued our report
thereon dated October 24, 2024.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over
financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of
expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an
opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements
will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to
merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and
was not designed to identify all deficiencies in internal control that might be material weaknesses or significant
deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we
consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were
not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free of material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements, noncompliance with which could have a direct and material effect on the financial statements. However,
providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do
not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that
are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on
compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards
in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any
other purpose.
Sacramento, California
October 24, 2024
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INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
To the Board of Directors
South Tahoe Public Utility District
South Lake Tahoe, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited South Tahoe Public Utility District's (the "District") compliance with the types of compliance
requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material
effect on each of the District’s major federal programs for the year ended June 30, 2024. The District’s major federal
programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and
questioned costs.
In our opinion, the District, complied, in all material respects, with the types of compliance requirements referred to
above that could have a direct and material effect on each of its major federal programs for the year ended June 30,
2024.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United
States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued
by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further
described in the Auditor's Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with
relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not
provide a legal determination of the District's compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of laws,
statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the District's federal
programs.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance
requirements referred to above occurred, whether due to fraud or error, and express an opinion on the District's
compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards,
Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it
exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentation, or the override of internal
control. Noncompliance with the compliance requirements referred to above is considered material if there is a
substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable
user of the report on compliance about the District's compliance with the requirements of each major federal
program as a whole.
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In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards,
and the Uniform Guidance, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and
perform audit procedures responsive to those risks. Such procedures include examining, on a test basis,
evidence regarding the District's compliance with the compliance requirements referred to above and
performing such other procedures as we considered necessary in the circumstances.
Obtain an understanding of the District's internal control over compliance relevant to the audit in order to
design audit procedures that are appropriate in the circumstances and to test and report on internal control
over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion
on the effectiveness of the District's internal control over compliance. Accordingly, no such opinion is
expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over
compliance that we identified during the audit.
Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance
does not allow management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis.
A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal
control over compliance, such that there is a reasonable possibility that material noncompliance with a type of
compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A
significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal
control over compliance with a type of compliance requirement of a federal program that is less severe than a
material weakness in internal control over compliance, yet important enough to merit attention by those charged with
governance.
Our consideration of internal control over compliance was for the limited purpose described in the Auditor's
Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in
internal control over compliance that might be material weaknesses or significant deficiencies in internal control over
compliance. Given these limitations, during our audit, we did not identify any deficiencies in internal control over
compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or
significant deficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over
compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal
control over compliance and the results of that testing based on the requirements of the Uniform Guidance.
Accordingly, this report is not suitable for any other purpose.
Sacramento, California
October 24, 2024
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SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2024
Federal Grantor/Program Title
Federal
AL
Number
Contract/
Pass-through
Number
Passed-
Through to
Subrecipients Expenditures
U.S. Environmental Protection Agency
Pass-Through State Water Resources Control Board:
Drinking W ater State Revolving Fund 66.468 $-$2,632,540
Total U.S. Environmental Protection Agency -2,632,540
U.S. Department of Homeland Security
Pass-Through State of California Governor's Office of
Emergency Services:
Severe W inter Storms - Disaster Grants - Public
Assistance (Presidentially Declared Disasters)97.036 FEMA 4683-DR-CA -62,771
Severe W inter Storms - Disaster Grants - Public
Assistance (Presidentially Declared Disasters)97.036 FEMA 4699-DR-CA -598,750
Total 97.036 -661,521
Pass-Through State of California Governor's Office of
Emergency Services:
Hazard Mitigation Grant:
Backup Power Supply Project 97.039 FEMA-4353-DR-CA -51,155
Paloma Well/Keller Booster Emergency
Generators 97.039 FEMA-5380-FM-CA -70,537
Al Tahoe/Bayview W ell Backup Generator 97.039 FEMA-4558-FM-CA -53,647
Total 97.039 -175,339
Total U.S. Department of Homeland Security -836,860
U.S. Department of the Treasury
Pass-Through City of South Lake Tahoe:
COVID-19 - Coronavirus State and Local Fiscal
Recovery Funds 21.027 C-074-2022 -89,847
Pass-Through State Water Resources Control Board:
Coronavirus State/Local Fiscal Recovery 2022 21.027
3560000C25/
3940COVIDARREAR -238,611
Total U.S. Department of the Treasury -328,458
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SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2024
Federal Grantor/Program Title
Federal
AL
Number
Contract/
Pass-through
Number
Passed-
Through to
Subrecipients Expenditures
U.S. Department of Agriculture
Direct Program:
State and Private Forestry Cooperative Fire
Assistance:
Blackbart Area Fire Protection W ater Infrastructure 10.698 22-DG-11052012-124 -496,148
NTPUD - Carnelian Bay Fire Protection W ater
Infrastructure 10.698 23-DG-11052012-165 1,683,492 2,547
TCPUD - Fire Flow Capacity Improvements and
Hyrdrant Installation 10.698 22-DG-11052012-124 317,669 -
IVGID - Crystal Peak W atermain Replacement 10.698 22-DG-11052012-124 124,011 -
Total 10.698 2,125,172 498,695
Resources Assistants Program:
Baldwin Beach Sewer Realignment Project 10.699 23-PA-11051900-013 -222,997
Total U.S. Department of Agriculture 2,125,172 721,692
U.S. Department of the Health and Human Services
Direct Programs:
Low Income Household W ater Assistance 93.499 FY2022/2024 -37,340
Total U.S. Department of Interior -37,340
Total Expenditures of Federal Awards $2,125,172 $4,556,890
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SOUTH TAHOE PUBLIC UTILITY DISTRICT
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2024
NOTE 1: SCOPE OF AUDIT PURSUANT TO UNIFORM GUIDANCE
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial
assistance provided to South Tahoe Public Utility District under programs of the Federal Government for the year
ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance).
NOTE 2: REPORTING ENTITY
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial
assistance programs of the District. The District's reporting entity is defined in Note 1 of the District's financial
statements. All federal awards received directly from federal agencies as well as federal awards passed through
other government agencies are included in the schedule. When federal awards were received from a pass-through
entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the
pass-through entity.
NOTE 3: BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards has been prepared on the accrual basis of
accounting. Grant and contract revenues are recorded for financial reporting purposes when the District has met the
qualifications for the respective grants and contracts.
NOTE 4: CLAIMS
The District has received federal grants for specific purposes that are subject to review and audit by the Federal
Government. Although such audits could result in expenditure disallowances under the grant terms, any required
reimbursements are not expected to be material.
NOTE 5: INDIRECT COSTS
The District elected not to use the 10% de minimus indirect cost rate, and did not charge indirect costs to federal
grants during the year ended June 30, 2024.
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SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2024
SECTION I - SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of auditor's report issued on basic financial statements Unmodified
Internal control over financial reporting:
Material weakness(es) identified?No
Significant deficiencies identified that are not considered to be material
weakness?None reported
Noncompliance material to financial statements noted?No
Federal Awards
Internal control over major programs:
Material weakness(es) identified?No
Significant deficiencies identified that are not considered to be material
weakness?None reported
Type of auditor's report issued on compliance for major programs:Unmodified
Any audit findings disclosed that are required to be reported in accordance with
section 200.516 of the Uniform Guidance?No
Major programs are as follows:
AL Number Name of Federal Program
21.027 Coronavirus State/Local Fiscal Recovery 2022
97.036 Disaster Declarations Cal OES - Severe W inter
Storms
Dollar threshold used to distinguish between type A and type B programs:$750,000
Auditee qualified as low-risk auditee?Yes
SECTION II - FINANCIAL STATEMENT FINDINGS
No current year findings relating to the financial statements which are required to be reported in accordance with
Generally Accepted Government Auditing Standards.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
No current year findings and questioned costs for federal awards as defined in section 200.516 of the Uniform
Guidance.
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SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2024
None
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BOARD AGENDA ITEM 7a
TO: Board of Directors
FROM: Donielle Morse, Grant Coordinator
MEETING DATE: December 19, 2024
ITEM – PROJECT NAME: Resolutions to Submit Application for Return Activated Sludge
Pump Station Replacement Project Loan from the State Water Resources Control Board
Clean Water State Revolving Loan Fund.
REQUESTED BOARD ACTION: Adopt Resolution Nos. 3299-24, 3300-24 and 3301-24, to
apply for the Return Activated Sludge Pump Station Replacement Project Clean Water
State Revolving Fund loan.
DISCUSSION: South Tahoe Public Utility District staff is preparing to submit an application
for a Clean Water State Revolving Fund (CWSRF) Loan, not to exceed $19,000,000, for
the Return Activated Sludge Pump Station Replacement Project. The attached
Resolutions: Authorizing Resolution No. 3299-24, Reimbursement Resolution No. 3300-24,
and Pledged Revenues and Fund(s) Resolution No. 3301-24 are requirements of the
application package.
SCHEDULE: To be determined
COSTS: N/A
ACCOUNT NO: N/A
BUDGETED AMOUNT AVAILABLE: N/A
ATTACHMENTS: Resolution Nos. 3299-24, 3300-24, and 3301-24
___________________________________________________________________________________
CONCURRENCE WITH REQUESTED ACTION: CATEGORY: Sewer
GENERAL MANAGER: YES NO
CHIEF FINANCIAL OFFICER: YES NO
General Manager
Paul Hughes
Directors
Nick Haven
Shane Romsos
Joel Henderson
Kelly Sheehan
Nick Exline
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RESOLUTION NO. 3299-24
AUTHORIZING RESOLUTION BY THE BOARD OF DIRECTORS
OF THE SOUTH TAHOE PUBLIC UTILITY DISTRICT FOR THE RETURN ACTIVATED SLUDGE
PUMP STATION REPLACEMENT PROJECT
WHEREAS, a determination has been made to seek funding to implement a clean water
improvement project,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE SOUTH TAHOE
PUBLIC UTILITY DISTRICT (the “Entity”), AS FOLLOWS:
The General Manager and/or the Chief Financial Officer or designee is hereby
authorized and directed to sign and file, for and on behalf of the Entity, a Financial
Assistance Application for a financing agreement from the State Water Resources
Control Board for the planning, design, and construction of the Return Activated Sludge
Pump Station Replacement Project (the “Project”).
This Authorized Representative, or his/her designee, is designated to provide the
assurances, certifications, and commitments required for the financial assistance
application, including executing a financial assistance agreement from the State Water
Resources Control Board and any amendments or changes thereto.
The Authorized Representative, or his/her designee, is designated to represent the Entity
in carrying out the Entity’s responsibilities under the financing agreement, including
certifying disbursement requests on behalf of the Entity and compliance with applicable
state and federal laws.
WE, THE UNDERSIGNED, do hereby certify that the above and foregoing Resolution No.
3299-24 was duly and regularly adopted and passed by the Board of Directors of the
South Tahoe Public Utility District at a regular meeting held on the 19th day of December
2024, by the following vote:
AYES:
NOES:
ABSENT:
_____________________________________
Shane Romsos, Board Vice President
South Tahoe Public Utility District
ATTEST:
____________________________________________
Melonie Guttry, Executive Services Manager/
Clerk of the Board
South Tahoe Public Utility District
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RESOLUTION NO. 3300-24
A RESOLUTION BY THE BOARD OF DIRECTORS
OF THE SOUTH TAHOE PUBLIC UTILITY DISTRICT
REIMBURSEMENT RESOLUTION FOR THE RETURN ACTIVATED SLUDGE PUMP STATION
REPLACEMENT PROJECT
WHEREAS, the South Tahoe Public Utility District (the "Agency") desires to finance the
costs of constructing and/or reconstructing certain public facilities and improvements
relating to its water system, including certain treatment facilities, pipelines and other
infrastructure (the "Project"); and
WHEREAS, the Agency intends to finance the construction and/or reconstruction of the
Project or portions of the Project with mone ys ("Project Funds") provided by the State of
California, acting by and through the State W ater Resources Control Board (State
Water Board); and
WHEREAS, the State W ater Board may fund the Project Funds with proceeds from the sale
of obligations the interest upon which is excluded from gross income for federal income
tax purposes (the "Obligations"), and
WHEREAS, prior to either the issuance of the Obligations or the approval by the State
W ater Board of the Project Funds the Agency desires to incur certain capital
expenditures (the "Expenditures") with respect to the Project from available moneys of
the Agency; and
WHEREAS, the Agenc y has determined that those moneys to be advanced on and after
the date hereof to pay the Expenditures are available only for a temporary period and it
is necessary to reimburse the Agency for the Expenditures from the proceeds of the
Obligations
NOW, THEREFORE, THE AGENCY DOES HEREBY RESOLVE, ORDER AND DETERMINE AS
FOLLOWS:
SECTION 1. The Agency hereby states its intention and reasonably expects to
reimburse Expenditures paid prior to the issuance of the Obligations or the approval
b y the State W ater Board of the Project Funds.
SECTION 2. The reasonably expected maximum principal amount of the Project Funds
is $19,000,000.
SECTION 3. This Resolution is being adopted no later than 60 da ys after the date on
which the Agency will expend moneys for the construction portion of the Project costs to
be reimbursed with Project Funds.
SECTION 4. Each Agency expenditure will be of a type properly chargeable to a
capital account under general federal income tax principles.
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SECTION 5. To the best of our knowledge, this Agency is not aware of the previous
adoption of official intents b y the Agency that have been made as a matter of course
for the purpose of reimbursing expenditures and for which tax-exempt obligations have
not been issued.
SECTION 6. This Resolution is adopted as official intent of the Agency in order to comply
with Treasury Regulation §1.150-2 and any other regulations of the Internal Revenue
Service relating to the qualification for reimbursement of Project costs.
SECTION 7. All the recitals in this Resolution are true and correct and this Agenc y so
finds, determines, and represents.
WE, THE UNDERSIGNED, do hereby certify that the foregoing is a full, true, and correct
copy of a resolution duly and regularly adopted at a meeting of the Board of Directors of
the South Tahoe Public Utility District held on the 19th day of December 2024.
AYES:
NOES:
ABSENT:
_____________________________________
Shane Romsos, Board Vice President
South Tahoe Public Utility District
ATTEST:
____________________________________________
Melonie Guttry, Executive Services Manager/
Clerk of the Board
South Tahoe Public Utility District
Resolution No. 3300-24
December 19, 2024
Page 2
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RESOLUTION NO. 3301-24
PLEDGED REVENUES AND FUND(s) RESOLUTION BY THE BOARD OF DIRECTORS
OF THE SOUTH TAHOE PUBLIC UTILITY DISTRICT (STPUD) FOR THE RETURN ACTIVATED SLUDGE
PUMP STATION REPLACEMENT PROJECT
WHEREAS, the South Tahoe Public Utility District has adopted Clean Water State
Revolving Fund Resolutions regarding intent, authority and procedure;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE SOUTH TAHOE
PUBLIC UTILITY DISTRICT (the “Entity”), AS FOLLOWS:
1. The Entity hereby dedicates and pledges Sewer Enterprise Fund/Sewer Service
Charge Net Revenues to payment of any and all Clean Water State Revolving Fund
and/or Water Recycling Funding Program financing for the Return Activated Sludge
Pump Station Replacement Project (the “Project”).
2. The Entity commits to collecting such revenues and maintaining such fund(s)
throughout the term of such financing and until the Entity has satisfied its repayment
obligation thereunder unless modification or change is approved in writing by the State
Water Resources Control Board.
3. So long as the financing agreement(s) are outstanding, the Entity’s pledge
hereunder shall constitute a lien in favor of the State Water Resources Control Board on
the foregoing fund(s) and revenue(s) without any further action necessary.
4. So long as the financing agreement(s) are outstanding, the Entity commits to
maintaining the fund(s) and revenue(s) at levels sufficient to meet its obligations under
the financing agreement(s).
WE, THE UNDERSIGNED, do hereby certify that the above and foregoing Resolution No.
3301 was duly and regularly adopted and passed by the Board of Directors of the South
Tahoe Public Utility District at a regular meeting held on the 19th day of December
2024, by the following vote:
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AYES:
NOES:
ABSENT:
_____________________________________
Shane Romsos, Board Vice President
South Tahoe Public Utility District
ATTEST:
____________________________________________
Melonie Guttry, Executive Services Manager/
Clerk of the Board
South Tahoe Public Utility District
Resolution No. 3301-24
December 19, 2024
Page 2
BOARD AGENDA ITEM 7b
TO: Board of Directors
FROM: Ryan Lee, Customer Service Manager
MEETING DATE: December 19, 2024
ITEM – PROJECT NAME: Resolution Confirming Water Capacity Charges and Sewer
Connection Fees for Calendar Year 2025
REQUESTED BOARD ACTION: Adopt Resolution No. 3302-24, a Resolution by the Board of
Directors of the South Tahoe Public Utility District confirming the water capacity charge
and sewer connection fee rates for calendar year 2025.
DISCUSSION: Capacity fees are charged to new customers or existing customers who
are expanding their demands on the District’s system. The purpose of capacity
charges is to recover the costs of public facilities in existence at the time the customer
connects, and the costs for new public facilities to be acquired or constructed in the
future that will benefit that customer.
The District’s capacity charges are legally required to be based on the District’s actual
costs, and the District commissions a capacity charge study every 3-5 years in
accordance with industry best practices to ensure that capacity charges remain cost-
based. In June 2022, the District received the final version of its most recent water and
sewer capacity charge study completed by HDR Engineering. That study
recommended adjusting capacity charges annually based on a construction cost
index, in accordance with industry best practices.
In November 2022, the Board adopted Ordinance 585-22, which contained a provision
that water and sewer capacity charges will be automatically adjusted annually on
January 1st based on the average annual increase in the Engineering News Record
Construction Cost Index (ENR CCI). Since 2022, the District increased capacity charges
by 7.2% for calendar year 2023, and 2.7% for calendar year 2024, based on the ENR
CCI.
The average of the 2024 ENR CCI increased 1.60% over the average of the 2023 ENR
CCI, and the attached Water Capacity Charges and Sewer Connection Fees Schedule
General Manager
Paul Hughes
Directors
Nick Haven
Shane Romsos
Joel Henderson
Kelly Sheehan
Nick Exline
Ryan Lee
December 19, 2024
Page 2
reflects an increase of 1.60%, effective January 1, 2025. The attached Resolution
confirms the increased capacity charges for calendar year 2025.
Staff recommends that the District adopt Resolution No. 3302-24.
SCHEDULE: New Capacity Charges Effective January 1, 2025
COSTS: N/A
ACCOUNT NO: N/A
BUDGETED AMOUNT AVAILABLE: N/A
ATTACHMENTS: Resolution No. 3302-24, Water Capacity Charges and Sewer Connection
Fees Schedule
___________________________________________________________________________________
CONCURRENCE WITH REQUESTED ACTION: CATEGORY: Sewer / Water
GENERAL MANAGER: YES NO
CHIEF FINANCIAL OFFICER: YES NO
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RESOLUTION NO. 3302-24
A RESOLUTION BY THE BOARD OF DIRECTORS
OF THE SOUTH TAHOE PUBLIC UTILITY DISTRICT CONFIRMING THE WATER CAPACITY
CHARGE AND SEWER CONNECTION FEE RATES FOR CALENDAR YEAR 2025
EFFECTIVE DATE OF JANUARY 1, 2025
WHEREAS, on November 17, 2022, the Board of Directors of the South Tahoe Public
Utility District approved Ordinance 585-22, establishing periodic adjustments to
water capacity charges and sewer connection fees, based on the increase in the
Engineering News Record Construction Cost Index and effective January 1st of
each year; and
WHEREAS, the 2024 average of the Engineering News Record Construction Cost
Index increased 1.6% over the 2023 average of the Construction Cost Index; and
WHEREAS, Ordinance 585-22 requires the Board of Directors’ confirmation of the
water capacity charges and sewer connection fees annually.
NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the South Tahoe
Public Utility District that the rates for calendar year 2025 included in the attached
Water Capacity Charges and Sewer Connection Fees schedules are confirmed,
effective January 1, 2025.
WE, THE UNDERSIGNED, do hereby certify that the above and foregoing
Resolution No. 3302-24 was duly and regularly adopted and passed by the Board
of Directors of the South Tahoe Public Utility District at a Regular meeting held on
the 19th day of December, 2024, by the following vote:
AYES:
NOES:
ABSENT:
___________________________________
Shane Romsos, Board Vice President
South Tahoe Public Utility District
ATTEST: ___________________________________________
Melonie Guttry, Executive Services Manager/
Clerk of the Board
South Tahoe Public Utility District
Water Capacity Charges
Effective January 1, 2025
Sewer Connection Fees
Effective January 1, 2025
Water Meter Size Water Capacity
Charge
Fire Capacity
Charge
3/4-inch $12,231.00
1-inch $20,535.00 $55.00
1-1/2-inch $41,072.00 $158.00
2-inch $65,714.00 $339.00
3-inch $131,470.00 $985.00
4-inch $205,358.00 $2,100.00
6-inch $410,716.00 $6,103.00
8-inch $657,142.00 $13,006.00
10-inch $944,642.00 $23,389.00
12-inch $1,386,161.00
16-inch $1,848,215.00
SEWER CONNECTION FEES Capacity Fee
Residential Connection Fee $4.63 per square foot
Residential Addition $4.63 per square foot in excess of 500
Commercial Connection Fee $844.00 per plumbing fixture unit
Restaurant Connection Fee $1,056.00 per indoor seat 1-20
$211.00 per indoor seat 21 and over
$0.00 per outdoor seat 1-20
$106.00 per outdoor seat 21 and over
BOARD AGENDA ITEM 7c
TO: Board of Directors
FROM: Taylor Jaime, Staff Engineer II
Julie Ryan, Engineering Department Manager
MEETING DATE: December 19, 2024
ITEM – PROJECT NAME: 2025 Pioneer Trail Waterline Project
REQUESTED BOARD ACTION: Authorize staff to advertise for construction bids for the 2025
Pioneer Trail Waterline Project.
DISCUSSION: The 2025 Pioneer Trail Waterline Project will install approximately 2 miles of
new 12-inch waterline on Pioneer Trail from Marshall Trail to Susquehanna Drive, where
there has never been a waterline before. The addition of this waterline will create a
new connection between the Montgomery Estates (fed from Stateline) and
Susquehanna and Pine Valley pressure zones (fed from Meyers). The ability to move
water from different areas of our system allows more operational flexibility in times of
high-water demand, installs new fire hydrants along a critical urban-water interface,
and provides customers in the Susquehanna and Pine Valley pressure zones with
increased fire flow capacity.
This project will install approximately 9,000 feet of new 12-inch ductile iron pipe on
Pioneer Trail between Marshall Trail and Susquehanna Drive and replace approximately
1,600 feet of 8-inch steel pipe, on Pioneer Trail between Marshall Trail and Golden Bear
Trail, with 12-inch PVC pipe.
The total Engineer’s Estimate for this project is $4,908,000.
A total of $5,186,000 is budgeted for the project. This is expected to be funded, in-part,
by a low-interest Drinking Water State Revolving Fund (DWSRF) Loan, a federal earmark
(administered by the United States Environmental Protection Agency), and a grant from
the Lake Tahoe Restoration Act (administered by the United States Forest Service).
Staff recommends that in accordance with Section 20201 of the California Public
Contract Code and Section 830.6 of the California Government Code, the Board
authorize staff to advertise the 2025 Pioneer Trail Waterline Project for construction bids.
General Manager
Paul Hughes
Directors
Nick Haven
Shane Romsos
Joel Henderson
Kelly Sheehan
Nick Exline
Taylor Jaime
December 19, 2024
Page 2
With Board approval, staff will finalize bid documents and advertise starting December
27. The bid opening is tentatively scheduled for February 12, 2025, with
recommendation for award on February 20. Construction is planned to commence on
or after July 7, 2025, and be complete by October 1, 2025.
SCHEDULE: Upon Board Approval
COSTS: $4,908,000
ACCOUNT NO: 20.30.8283
BUDGETED AMOUNT AVAILABLE: $5,186,000
ATTACHMENTS: N/A
___________________________________________________________________________________
CONCURRENCE WITH REQUESTED ACTION: CATEGORY: Sewer/Water
GENERAL MANAGER: YES NO
CHIEF FINANCIAL OFFICER: YES NO
BOARD AGENDA ITEM 7d
TO: Board of Directors
FROM: Mark Seelos, Water Resources Manager
MEETING DATE: December 19, 2024
ITEM – PROJECT NAME: Al Tahoe/Bayview Well Backup Power and Rehabilitation
Project
REQUESTED BOARD ACTION: Authorize staff to advertise for construction bids for the Al
Tahoe/Bayview Well Backup Power and Rehabilitation Project
DISCUSSION: On December 6, 2024, the Board authorized staff to advertise for
construction bids for the Al Tahoe/Bayview Well Backup Power Project, Al Tahoe Well
Rehabilitation Project, and Luther Pass Pump Station (LPPS) Fuel Storage Augmentation
Project. Staff would like to reauthorize construction bids for this project with the following
changes to the scope of work:
(1) Remove LPPS Fuel Storage Augmentation Project (-$826,000); and
(2) Add Bayview Well Rehabilitation Project (+$306,000)
After internal discussions regarding the LPPS portion of the project, staff reached the
consensus to separate the fuel storage augmentation project from the Al
Tahoe/Bayview Project due to the high estimated cost ($862k per Kennedy Jenks
Consultants). The Engineering Department’s Grant Coordinator is actively seeking
funding opportunities for this project. Kennedy Jenks will produce a standalone bid
package for LPPS that can be used in grant applications.
On November 23, the 450-horsepower submersible motor at Bayview Well (installed in
2008) failed to start. Eaton Drilling, LLC removed the pump and motor the week of
December 2nd. Inspection by District staff indicated low motor resistance (50 times lower
than acceptable) and the presence of water, suggesting failed seals. The motor will be
inspected by a specialized contractor in mid-December to determine if a rebuild of the
motor is possible and advisable. In October 2024, the District placed an order with
FlowServe for a backstock motor for the well. The quoted lead time puts delivery of the
replacement motor in late September 2024. Staff are working with FlowServe to
determine the possibility of expediting. If neither of these options are possible, the
District could be without Bayview Well through Summer 2025, which would present
severe operational challenges.
General Manager
Paul Hughes
Directors
Nick Haven
Shane Romsos
Joel Henderson
Kelly Sheehan
Nick Exline
Mark Seelos
December 19, 2024
Page 2
Staff recommends postponing the 2024 Bakersfield Well Rehabilitation Project to
summer 2025, and incorporating the Bayview Well Rehabilitation Project (planned for
2027) into the Al Tahoe/Bayview Backup Power and Rehabilitation Project. This
approach will result in savings in cost and efficiency by aligning the rehabilitation work
with electrical site work, streamlining resources, and minimizing further disruptions to
service.
District staff is working with Kennedy Jenks Consultants, Inc. to finalize plans,
specifications, and contract documents for the Project. The modified cost estimate is
$5,002,000.
Following Board authorization to bid, District staff plans to advertise the project in
January, open bids in March, and return to the Board shortly thereafter to award the
construction contract. Construction is expected to proceed as follows:
Spring 2025: Bayview Well Rehabilitation
Summer 2025: Bayview Well Backup Power
Fall 2025: Bayview Well Returns to Service
Spring-Fall 2026: Al Tahoe Well Rehabilitation and Backup Power
SCHEDULE: March 2025-November 2026
COSTS: $5,002,000
ACCOUNT NO: 20.30.8371/ATWRHB, 20.30.8372/ATWPWR
BUDGETED AMOUNT AVAILABLE: $4,436,000
ATTACHMENTS: N/A
___________________________________________________________________________________
CONCURRENCE WITH REQUESTED ACTION: CATEGORY: Water
GENERAL MANAGER: YES NO
CHIEF FINANCIAL OFFICER: YES NO
BOARD AGENDA ITEM 7e
TO: Board of Directors
FROM: Melonie Guttry, Executive Services Manager/Board Clerk
MEETING DATE: December 19, 2024
ITEM – PROJECT NAME: Election of Board Officers
REQUESTED BOARD ACTION: Elect a Board President for 2025 Calendar Year.
DISCUSSION: This election is held in accordance with Board Policy 2050-1.
SCHEDULE: N/A
COSTS: N/A
ACCOUNT NO: N/A
BUDGETED AMOUNT AVAILABLE: N/A
ATTACHMENTS: N/A
___________________________________________________________________________________
CONCURRENCE WITH REQUESTED ACTION: CATEGORY: General
GENERAL MANAGER: YES NO
CHIEF FINANCIAL OFFICER: YES NO
General Manager
Paul Hughes
Directors
Nick Haven
Shane Romsos
Joel Henderson
Kelly Sheehan
Nick Exline
BOARD AGENDA ITEM 7f
TO: Board of Directors
FROM: Melonie Guttry, Executive Services Manager/Board Clerk
MEETING DATE: December 19, 2024
ITEM – PROJECT NAME: Election of Board Officers
REQUESTED BOARD ACTION: Elect a Board Vice President for 2025 Calendar Year.
DISCUSSION: This election is held in accordance with Board Policy 2050-1.
SCHEDULE: N/A
COSTS: N/A
ACCOUNT NO: N/A
BUDGETED AMOUNT AVAILABLE: N/A
ATTACHMENTS: N/A
___________________________________________________________________________________
CONCURRENCE WITH REQUESTED ACTION: CATEGORY: General
GENERAL MANAGER: YES NO
CHIEF FINANCIAL OFFICER: YES NO
General Manager
Paul Hughes
Directors
Nick Haven
Shane Romsos
Joel Henderson
Kelly Sheehan
Nick Exline
Type text here
BOARD AGENDA ITEM 13a
TO: Board of Directors
FROM: Paul Hughes, General Manager
Liz Kauffman, Human Resources Director
Andrea Salazar, Chief Financial Officer
MEETING DATE: December 19, 2024
ITEM – PROJECT NAME: Closed Session – Union Memorandum of Understanding
Contract Negotiations
REQUESTED BOARD ACTION: Direct Staff
DISCUSSION: Pursuant to Government Code Section 54957.6(a)/Conference with Labor
Negotiators re: Memorandum of Understanding with Stationary Engineers, Local 39.
Present at this Closed Session will be Agency Negotiators: Paul Hughes, General
Manager; Andrea Salazar, Chief Financial Officer; Liz Kauffman, Human Resources
Director.
SCHEDULE: N/A
COSTS: N/A
ACCOUNT NO: N/A
BUDGETED AMOUNT AVAILABLE: N/A
ATTACHMENTS: N/A
___________________________________________________________________________________
CONCURRENCE WITH REQUESTED ACTION: CATEGORY: Sewer/Water
GENERAL MANAGER: YES NO
CHIEF FINANCIAL OFFICER: YES NO
General Manager
Paul Hughes
Directors
Nick Haven
Shane Romsos
Joel Henderson
Kelly Sheehan
Nick Exline
Type text here
BOARD AGENDA ITEM 13b
TO: Board of Directors
FROM: Paul Hughes, General Manager
Liz Kauffman, Human Resources Director
Andrea Salazar, Chief Financial Officer
MEETING DATE: December 19, 2024
ITEM – PROJECT NAME: Closed Session –Management Group Memorandum of
Understanding Contract Negotiations
REQUESTED BOARD ACTION: Direct Staff
DISCUSSION: Pursuant to Government Code Section 54957.6(a)/Conference with Labor
Negotiators re: Memorandum of Understanding with Management Group.
Present at this Closed Session will be Agency Negotiators: Paul Hughes, General
Manager; Andrea Salazar, Chief Financial Officer; Liz Kauffman, Human Resources
Director.
SCHEDULE: N/A
COSTS: N/A
ACCOUNT NO: N/A
BUDGETED AMOUNT AVAILABLE: N/A
ATTACHMENTS: N/A
___________________________________________________________________________________
CONCURRENCE WITH REQUESTED ACTION: CATEGORY: Sewer/Water
GENERAL MANAGER: YES NO
CHIEF FINANCIAL OFFICER: YES NO
General Manager
Paul Hughes
Directors
Nick Haven
Shane Romsos
Joel Henderson
Kelly Sheehan
Nick Exline