AVAILABILITY OF PUBLIC RECORDS:
All public record to an open session item on this agenda, which are not exempt from disclosure pursuant to the California Public Records Act, that are distributed to a majority of the legislative body will be available for public inspection at the City Clerk’s Office, City Hall located at 333 90 th Street, Daly City, CA during normal business hours, at the same time that the public records are distributed or made available to the legislative body.
NORTH SAN MATEO COUNTY SANITATION DISTRICT
a subsidiary of the City of Daly City
333 – 90TH STREET, DALY CITY, CALIFORNIA 94015-1895
(650) 991-8127
Regular Meeting - SANITATION DISTRICT
AGENDA
Monday, February 14, 2022 - 6:45 PM
COVID-19 ANNOUNCEMENT - PUBLIC MEETINGS
Pursuant to Government Code section 54953(e) et seq., members of the Daly City Council and staff will participate in this meeting via a teleconference. Members of the public are encouraged to watch the meeting via Livestream (City Council Meeting Livestream) at https://bit.ly/dalycityfeb14livestream or on local Channel 27 (Comcast).
Public Participation:
There are two ways to submit public comment: (1) send written comments by 4:00 pm on meeting day and (2) join to speak at the meeting via Zoom.
To submit a comment in writing, please email [email protected] and write “Public Comment” in the subject line. In the body of the email, include the item number and/or title of the item as well as your comments. All comments received by 4:00 pm will be emailed to the City Council members prior to the meeting. Those comments received after 4:00 pm will be added to the record and shared with the City Council members following the public meeting. Comments are not read aloud into the record.
To speak at the meeting via Zoom, join at https://bit.ly/dalycityfeb14zoom. Zoom will require an email address and name. The name entered will be visible online and will be used to notify you that it is your turn to speak. You may also join by visiting https://zoom.us/join.
Enter meeting ID: 881 8396 8399, then enter email address and name. The February 14, 2022 Regular City Council meeting may also be accessed via telephone by dialing +1 669 900 6833 (Local). International numbers available: https://us02web.zoom.us/u/kAibLOyym.
Enter the meeting ID: 881 8396 8399, then press #.
When you would like to speak on an item during the public comment portion of the meeting, you will need to use the "raise hand" feature in Zoom. Public comment is limited to two (2) minutes maximum, and speakers may only comment once per item. You must familiarize yourself with Zoom prior to joining the meeting. The City will not be providing technical support.
If you do not wish to speak, the City requests that you watch the livestream of the meeting on the City's virtual meeting website at https://bit.ly/dalycityfeb14livestream.
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Agenda – Sanitation District
Monday, February 14, 2022
CALL TO ORDER:
ROLL CALL:
APPROVAL OF AGENDA:
CONSENT AGENDA
All items listed on the Consent Agenda are considered to be routine and may be approved by one roll call vote of the City Council. There shall be no separate discussion of the matters on the Consent Agenda unless requested by a member of the City Council. If discussion is required, that item will be removed from the Consent Agenda and will be considered separately at the end of the Agenda.
Minutes:
1. Minutes of Regular Meeting of January 24, 2022
Action Items:
2. Presentation of Fiscal Year 2021 Annual Comprehensive Financial Report
END OF CONSENT AGENDA
PUBLIC APPEARANCES/ORAL COMMUNICATIONS
Speakers are limited to two minutes, unless modified by the Council. The Council cannot take action on any matter raised under this item.
NEW BUSINESS
REPORTS:
3. Board of Directors
4. Staff
ADJOURNMENT:
REGULAR MEETING - BOARD OF DIRECTORS
MINUTES
January 24, 2022
The Board of Directors of the North San Mateo County Sanitation District convened in a virtual Regular Meeting on January 24, 2022.
The meeting was called to order by Chairman Dr. Rod Daus-Magbual at 6:47 p.m.
ROLL CALL:
Present: DiGiovanni, Manalo, Sylvester, Buenaventura, Daus-Magbual
Absent: None.
Staff Present: General Manager Shawnna Maltbie, District Counsel Rose Zimmerman, Director of Water and Wastewater Resources Thomas Piccolotti, Assistant Director of Water and Wastewater Resources Joshua Cosgrove, Director of Finance and Administrative Services Tim Nevin, Assistant City Manager Stephen Stolte, Assistant to the City Manager Leilani Ramos, and Office Assistant III Gillian Chow as Recording Secretary.
APPROVAL OF AGENDA:
Motion was made, seconded (Manalo/DiGiovanni) and unanimously approved.
CONSENT AGENDA:
1. Minutes of Regular Meeting of December 13, 2021
2.Sewer Service Charge Appeals – FY 2021/22
Motion was made, unanimously carried to adopt the Consent Agenda.
NEW BUSINESS:
None.
REPORTS:
3. Board of Directors
None.
4. Staff
None.
ADJOURNMENT:
At 6:49 p.m., call of adjournment of Regular Meeting by Chairman Dr. Rod Daus-Magbual.
Item # _____
Agenda Report
North San Mateo County Sanitation District
A subsidiary of the City of Daly City
Meeting Date: February 14, 2022
Subject: Presentation of Fiscal Year 2021 Annual Comprehensive Financial Report Recommended Action
Acceptance, by motion, of the Fiscal Year 2021 Annual Financial Statements of the North San Mateo County Sanitation District.
Discussion
Attached is an excerpt from the City of Daly City’s Annual Comprehensive Financial Report showing the financial position, results of operations, and cash flows for the District for the fiscal years ended June 30, 2021 and June 30, 2020.
The District is considered a component unit of the City, and complete footnote disclosure and other information is included in the City's Comprehensive Annual Financial Report.
Staff is available to provide any additional information desired by the Chair or Board Members.
Respectfully submitted,
Timothy J Nevin
Director of Finance and Administrative Services
Attachment: NSMCSD FY 2021 Annual Financial Statements
2021 2020
Current Assets
Cash and investments $28,779,079 $29,137,184
Accounts receivable $1,417,995 $1,393,114
Inventories 1,551,344 1,534,053
Prepaid expenses 3,974
Total Current Assets 31,752,392 32,064,351
Capital Assets
Land 233,547 233,547
Buildings 893,519 893,519
Sewage facilities 59,021,605 59,021,605
Subsurface treatment lines 26,871,004 26,871,004
Equipment 9,799,624 9,565,068
Furniture and fixtures 114,174 114,174
Construction in progress 8,361,079 7,019,425
Total Capital Assets 105,294,551 103,718,342
Accumulated depreciation (63,044,918) (60,576,356)
Net Capital Assets 42,249,633 43,141,986
Advances to other funds 5,097,520 5,080,754
Total Noncurrent Assets 47,347,153 48,222,740
Gain (loss) from disposal of capital assets
Total Assets 79,099,546 80,287,091
Related to pension 2,676,474 2,316,150
Related to OPEB 547,413 541,626
Total Deferred Outflow of Resources 3,223,887 2,857,776
LIABILITIES
Current Liabilities
Accounts payable $1,370,658 $2,150,096 Retentions payable
Accrued payroll 78,601 50,952
Interest payable 15,848 19,572
Compensated absences due within one year 562,385 542,351 Loans payable due within one year 261,709 255,326
Total Current Liabilities 2,289,201 3,018,297
Noncurrent Liabilities
Compensated absences due in more than one year 1,416,740 1,179,020 Loans payable due in more than one year 825,045 1,086,754 Net Pension liability 17,021,520 14,593,049
Net OPEB liability 4,188,722 4,184,541
Total Noncurrent Liabilities 23,452,027 21,043,364
Total Liabilities 25,741,228 24,061,661
Related to pension 477,150
Related to OPEB 375,107 404,322
Total Deferred Inflows of Resources 375,107 881,472
NET POSITION
Net investment in capital assets 41,162,880 41,799,906
Unrestricted 15,044,218 16,401,828
Total Net Position $56,207,098 $58,201,734
CITY OF DALY CITY
ASSETS
DEFERRED OUTFLOW OF RESOURCES
DEFERRED INFLOWS OF RESOURCES
JUNE 30, 2021 AND JUNE 30, 2020
COMPARATIVE STATEMENTS OF NET POSITION
NORTH SAN MATEO COUNTY SANITATION DISTRICT ENTERPRISE FUND
2021 2020
OPERATING REVENUES
Sewer service charges $22,793,044 $22,192,624
Water sales 57,689 89,960
Connection charges 513,933 397,036
Other revenues 226,347 99,052
Total Operating Revenues 23,591,013 22,778,672
OPERATING EXPENSES
Salaries and benefits 12,260,146 9,867,567
Services and supplies 9,929,351 9,185,180
Utilities 1,754,758 1,528,092
Insurance 680,412 660,595
Depreciation 2,468,562 2,492,465
Other charges 1,240,381 2,326,613
Total Operating Expenses 28,333,610 26,060,512
Operating Income (Loss) (4,742,597) (3,281,840)
NONOPERATING REVENUES (EXPENSES)
Property taxes 2,335,681 2,254,033
Gain (loss) from disposal of capital assets 1,852 1,146 Interest and other income (23,298) 976,732
Interest expense (29,828) (36,147)
Net Nonoperating Revenues 2,284,407 3,195,764
Income Before Operating Transfers (2,458,190) (86,076)
OPERATING TRANSFERS
Operating transfers in 1,665,541 1,617,030
Operating transfers out (1,201,987) (1,180,293)
Net Transfers 463,554 436,737
Change in Net Position (1,994,636) 350,661
Beginning Net Position, As restated for Pension adjustment 58,201,734 57,851,073 Total Net Position $56,207,098 $58,201,734
CITY OF DALY CITY
NORTH SAN MATEO COUNTY SANITATION DISTRICT ENTERPRISE FUND
COMPARATIVE STATEMENTS OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
FOR THE FISCAL YEARS ENDED JUNE 30, 2021 AND JUNE 30, 2020
2021 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $23,566,132 $22,873,209
Payments to suppliers (14,405,605) (12,727,982)
Payments to employees (10,414,567) (9,614,238)
Cash Flows from Operating Activities (1,254,040) 530,989
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Property taxes 2,335,681 2,254,033
Advances to other funds (16,766) (2,570,587)
Transfers in 1,665,541 1,617,030
Transfers out (1,201,987) (1,180,293)
Cash Flows from Noncapital Financing Activities 2,782,469 120,183
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition of capital assets (1,576,210) (2,772,097)
Proceeds from sales of assets 1,852 167,176
Principal paid on capital debt (255,326) (249,099)
Interest paid on capital debt (33,552) (40,830)
Cash Flows from (Used for) Capital and
Gain and Related Financing Activities (1,863,236) (2,894,850)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest and other income (23,298) 976,732
NET CASH FLOWS (358,105) (1,266,946)
Cash and investments at beginning of year 29,137,184 30,404,130 CASH AND INVESTMENTS AT END OF YEAR $28,779,079 $29,137,184
CITY OF DALY CITY
NORTH SAN MATEO COUNTY SANITATION DISTRICT ENTERPRISE FUND
COMPARATIVE STATEMENTS OF CASH FLOWS
FOR THE FISCAL YEARS ENDED JUNE 30, 2021 AND JUNE 30, 2020