On the agenda: Whitethorn Current Regular Board Meeting Agenda and Packet (10/15/2026) — Data Center (Oct 15)

Resort Improvement District No. 1 and Shelter Cove Sewer
and Other Facilities Maintenance District No. 1

OCTOBER 15, 2026 - REGULAR BOARD MEETING
Time:
Location:

9:00 A.M.
Shelter Cove Fire Hall Meeting Room
9126 Shelter Cove Road, Shelter Cove, California
or
please join the meeting from your computer, tablet or smartphone.
https://meet.goto.com/775799869

We welcome you to this meeting. Members of the Public may be heard on any business item on this
Agenda before or during the Board’s consideration of the item. The public may also directly address
the Board on any item of interest to the public that is not on the Agenda during the public comment
time; however, the Board generally cannot take action on an item not on the Agenda. The meeting
room is wheelchair accessible. Accommodations and access to District board meetings for people
with other handicaps must be requested of District staff at 707-986-7447 five (5) working days in
advance of the meeting.
A person addressing the Board will be limited to three (3) minutes (Board Policy 5030) unless the
Chairperson of the Board grants a longer period of time. While not required, we would appreciate it if
you would identify yourself with your name and address when addressing the Board.

AGENDA
I.

CALL TO ORDER

II.

ROLL CALL
__ Michael Soluri, President
__ Tesia Beauchene, Vice President
__ Jeffrey Hildreth, Director
__ Tristin Sanders, Director
__ Wesley Bonnheim, Director

III.

PLEDGE OF ALLEGIANCE

IV.

PUBLIC COMMENT

Any member of the public may directly address the Board of Directors on a matter of
public interest not on the Agenda, but which is within the jurisdiction of the Board;
however, the Board generally cannot take action on an item not on the Agenda. A person
addressing the Board will be limited to three (3) minutes (Board Policy 5030) unless the
chairperson of the Board grants a longer period of time.

V.

CONSENT CALENDAR
All matters listed under the Consent Calendar are to be considered routine and without
opposition. The Consent Calendar may be enacted by one motion. There will be no
separate discussion of these items unless a Board member or the General
Manager/designee requests that a specific item(s) be removed from the Consent
Calendar for separate action. Any items so removed will be considered after the motion
to approve the Consent Calendar. If a member of the public wants further discussion on
any of these items, we would appreciate it if you make your request prior to the meeting.

VI.

1.

Approve the Minutes of the September 17, 2026 Regular Board
Meeting.

2.

Approve Bills for Month of September 2026: Reports regarding
payment of monthly operating bills for the District which are
approved expenditures in the current budget.

3.

Operational Status Report Re: Golf Course, Airport, Recreation,
Water, Sewer, Electrical, Fire Department.

ITEMS PULLED FROM CONSENT CALENDAR

VII. CORRESPONDENCE / DISCUSSION ITEMS
Items in this category may be discussed, and/or reports presented, but no action may
be taken.

1.

Directors’ Reports/Comments.

2.

Humboldt County Correspondence.

3.

Strategic Plan Update.

VIII. ACTION ITEMS
All Agenda Action Items for discussion and possible action by the Board of Directors.

1.

Approve Update of District Policy 1090: Capitalization Policy (Second
Reading).
Page 2 of 3

2.

Approve Update of Policy No. 3040: District Expenditures (Third
Reading).

3.

Approve Budget Amendments:
a. Budget Amendment for the California Strategic Growth Council
(SGC) Community Resilience Centers (CRC) Planning Grant
Application.
b. Budget Amendment for Additional CalPERS Employee Pension
Arrears.

4.

Approve Policy No. 2375: Grants Analyst/ Confidential Job Description.

5.

Approve $24,750 to Isaac Municipal Consulting for an Electric Cost-ofService & Rate Study.

IX.

UNFINISHED BUSINESS

X.

CLOSED SESSION
1.

Conference with Labor Negotiator
Pursuant to Government Code § 54957.6, the Board will meet in Closed
Session to negotiate with employee organization: IBEW Local 1245 AFLCIO.
Labor Negotiators: Michael Soluri, Wesley Bonnheim

XI.

CLOSED SESSION REPORT

XII. ADJOURNMENT OF MEETING
This notice is posted in compliance with Government Code § 54954.2. The next Regular
Meeting of the Resort Improvement District No.1 Board of Directors will be held on Thursday,
November 19, 2026, in the Fire Hall Meeting Room at 9:00 AM.
Posted: October 9, 2026

Page 3 of 3

MINUTES

RESORT IMPROVEMENT DISTRICT NO. 1
BOARD OF DIRECTORS
REGULAR BOARD MEETING
September 17, 2026
I.

CALL TO ORDER
President Soluri called the meeting to order at 9:01 a.m.

II.

ROLL CALL
Mike Soluri, Board President
Jeff Hildreth, Vice President
Tesia Beauchene, Director
Wes Bonnheim, Director
Tristin Sanders, Director

III.

PLEDGE OF ALLEGIANCE

IV.

PUBLIC COMMENT

Present
Present
Present
Present
Present

Public comments were given.

V.

CONSENT CALENDAR
Motion to approve the minutes and the bills.
Move: Beauchene/Second: Sanders
Roll Call Vote: Ayes: Soluri, Hildreth, Beauchene, Bonnheim, Sanders.
Motion passes.

VII.

ITEMS PULLED FROM CONSENT CALENDAR
The Operational Status Report was pulled from consent for questions.
Motion to approve the Operational Status Report.
Move: Sanders/Second: Beauchene
Roll Call Vote: Ayes: Soluri, Hildreth, Beauchene, Bonnheim, Sanders.
Motion passes.

Minutes 09/17/26

Page 1 of 3

VIII. CORRESPONDENCE/ DISCUSSION ITEMS
1.
2.
3.

Directors’ Reports/Comments.
Humboldt County Correspondence.
EPA RealWater TA Engineers’ Presentation of Disinfection and DeChlorination Alternatives for the Wastewater Treatment Plant.
2025-26 Fiscal Year-End Financial Report.
Neighborhood Watch Program.

4.
5.

IX.

ACTION ITEMS
1. Approve Update of District Policy 3040: District Expenditures (Second Reading).
Motion to bring back updated Policy 3040: District Expenditures for a
third reading after legal review and with suggested changes.
Move: Hildreth/Second: Sanders.
Roll Call Vote: Ayes: Soluri, Hildreth, Beauchene, Bonnheim, Sanders.
Motion passes.
2. Consider Update of District Policy 1090: Capitalization Policy (First Reading).
Motion to bring back Policy 1090 for a second reading after legal
review and after clarification on depreciation of MTS’.
Move: Beauchene/Second: Bonnheim.
Roll Call Vote: Ayes: Soluri, Hildreth, Beauchene, Bonnheim, Sanders.
Motion passes.
3. Approve Budget Amendment for the Purchase of a New Backhoe.
Motion to approve budget amendment for the purchase of a new backhoe
by re-allocating the pre-approved $81,000 for a new work truck (capital
expense line-item 90223) to a new capital expense line-item and
financing the remainder of the cost for the new backhoe to be decided
upon for the next fiscal year.
Move: Beauchene/Second: Bonnheim.
Roll Call Vote: Ayes: Soluri, Hildreth, Beauchene, Bonnheim, Sanders.
Motion passes.

IX.

UNFINISHED BUSINESS
Director Sanders would like the District to look into having meter readers
use a Prius and sell the Bronco and get something more fuel efficient.
Motion to recess for 15 minutes.

Minutes 09/17/26

Page 2 of 3

Move: Beauchene/Second: Bonnheim.
Roll Call Vote: Ayes: Soluri, Hildreth, Beauchene, Bonnheim, Sanders.
Motion passes.

X.

CLOSED SESSION
1. Conference with Labor Negotiators
Pursuant to Government Code § 54957.6, the Board will meet in Closed Session to
negotiate with employee organization: IBEW Local 1245 AFL-CIO.

XI.

CLOSED SESSION REPORT
President Soluri called the meeting to order in Regular Session at 1:24 p.m.
with the following report:
1. Received updated information regarding ongoing IBEW Local 1245
negotiations.

XII.

ADJOURNMENT OF MEETING

President Soluri adjourned the meeting at 1:24 p.m.
Respectfully submitted,

Christopher Christianson
Board Secretary
jd

Minutes 09/17/26

Page 3 of 3

9:10 AM
10/09/26

Shelter Cove Resort Improvement District #1

Unpaid Bills Detail
As of October 9, 2026

101 NETLINK

Memo

Internet

Total 101 NETLINK
ALPHA ANALYTICAL LABORATORIES INC

Lab Testing

Misc Expenses

2,794.56
2,794.56

Lab Testing

Total CITY OF FORTUNA
EEL RIVER TRANSPORTATION & SALVAGE

425.00
425.00

Total AMAZON CAPITAL SERVICES
CITY OF FORTUNA

749.40
749.40

Total ALPHA ANALYTICAL LABORATORIES INC
AMAZON CAPITAL SERVICES

Open Balance

73.50
73.50

Equipment Rental

Total EEL RIVER TRANSPORTATION & SALVAGE

300.00
300.00

EUREKA OXYGEN COMPANY

Equipment Rental

28.60

EUREKA OXYGEN COMPANY

FD Equipment Rental

922.00

Total EUREKA OXYGEN COMPANY
FORTUNA IRON

950.60
Lift Station Maintenance

Total FORTUNA IRON

171.46
171.46

FRONTIER

Phone

276.47

FRONTIER

FD Phone

87.63

Total FRONTIER
G. R. WILCOX ENTERPRISES, INC.

364.10
Rock

Total G. R. WILCOX ENTERPRISES, INC.
GENERAL PACIFIC, INC.

600.00
Electrical Transformer Supplies

Total GENERAL PACIFIC, INC.
GRAINGER

Lift Station Maintenance

Tractor Tires

Total MILT'S SAW SHOP

946.62
946.62

Lab Testing

Total MICROBAC LABORATORIES INC
MILT'S SAW SHOP

43.48
43.48

Total HUMMEL TIRE & WHEEL INC
MICROBAC LABORATORIES INC

11,549.25
11,549.25

Total GRAINGER
HUMMEL TIRE & WHEEL INC

600.00

1,973.00
1,973.00

Vegetation/Greenbelt Management Material

326.04
326.04
Page 1 of 2

9:10 AM
10/09/26

Shelter Cove Resort Improvement District #1

Unpaid Bills Detail
As of October 9, 2026

NAPA AUTO PARTS

Memo

Vehicle Maintenance

Total NAPA AUTO PARTS
OFFICE OF WATER PROGRAMS

OWT1 Course

Sludge Disposal

Lift Station Maintenance

Fuel

Total WYCKOFF'S PLUMBING
TOTAL

7,044.16
7,044.16

Misc Expenses

Total WHITETHORN CONSTRUCTION
WYCKOFF'S PLUMBING

6,072.04
6,072.04

Total VALLEY PACIFIC PETROLEUM SERVICES, INC
WHITETHORN CONSTRUCTION

2,016.00
2,016.00

Total THOMAS & ASSOC.
VALLEY PACIFIC PETROLEUM SERVICES, INC

301.25
301.25

Total RECOLOGY EEL RIVER
THOMAS & ASSOC.

16.82
16.82

Total OFFICE OF WATER PROGRAMS
RECOLOGY EEL RIVER

Open Balance

30.11
30.11

Misc Expenses

22.48
22.48
36,769.87

Page 2 of 2

RESORT IMPROVEMENT DISTRICT No. 1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026

GENERAL MANAGER’S ACTIVITIES:
•

Attended the first annual California Special Districts Association (CSDA)
Humboldt Chapter barbecue in Arcata. (See photo).

o This event served as a fun, networking gathering of representatives from
local districts and cities.
•

Continued working with staff and AquaVeritas Consulting on the statemandated Cross-Connection Control Policy Hazard Assessments.
o The consultant has completed about 25% of the total number of service
connections and is due to finalize the project before the end of the year.
o Also followed up with customers with failed backflow prevention
assemblies to verify and confirm their replacement.

•

Continued to meet with staff, the Board, and the International Brotherhood of
Electrical Workers (IBEW) representative for union Memorandum of
Understanding (MOU) negotiations.
o Finalizing the contract is nearing completion, and it may go before the
Board in November’s regular meeting.
o Ratifying this contract comprises Objective No. 2 of three-year Goal No.
2 in the Fiscal Year (FY) 2026-27 through 2029-30 Strategic Plan.

•

Continued satisfying Public Records Act (PRA) requests.

RESORT IMPROVEMENT DISTRICT No.1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026
Page 2 of 15

o Completed a voluminous PRA request from June, which now satisfies all
outstanding PRA requests to date.

•

Continued correspondence with staff and Rural Community Assistance
Corporation (RCAC) representatives on the grant-funded water/ wastewater
rate studies.
o RCAC will complete 5-year financial plans with proposed rate increases
and improved financial sustainability by June 30, 2027.
o RCAC will present their findings to the Board in the next few months.
o Completing these studies comprises part of Objective No. 1 of Goal No.
2 in the Strategic Plan.

•

Worked with Technical Advisors at Moonshot Missions to finalize and issue the
Request for Proposals (RFP) for engineering and planning services for the
drinking water tanks’ replacement project.
o This task is a prerequisite for the Drinking Water State Revolving Fund
(DWSRF) loan application and is contingent on the awarding of the loan
and board approval.
o Engineering firms will have until November 13, 2026, to submit a
proposal.

•

Participated in the annual trash
clean-up day with Board, staff,
and community members. (See
photo).

•

Corresponded with the
Humboldt County
Neighborhood Watch Program
Coordinator to set up a meeting
at the Community Clubhouse to
provide information for the
community on the program.

RESORT IMPROVEMENT DISTRICT No.1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026
Page 3 of 15

o The meeting is scheduled for Saturday, October 17, 2026, at 2:30PM.

•

Worked on creating a Grants Analyst job description.
o This new policy will go before the Board for approval at the October
regular meeting.
o This addresses Objective No. 3 of Goal No. 2 in the Strategic Plan.

•

Completed additional required paperwork for the previously submitted
California Strategic Growth Council’s (SGC) Community Resilience Center
(CRC) Planning Grant application. The submission is now completed.
o The goal of the grant is to complete plans, permitting, and cost
estimates to remodel the Community Clubhouse and position it for a
future Implementation Grant funding opportunity.
o The grant request is for $353,263.60 with a 2-year timeline between the
Fall of 2027 and the Fall of 2029.
o The SGC will announce awards in the Spring of 2027.

•

Met with the Humboldt County Sheriff’s Office (HCSO) representatives to
address graffiti on water tanks, illegal dumping, and abandoned vehicles in the
District. (See photos).

o Staff will coordinate with HCSO on the removal of a barricade across the
road at Lindley Loop to remove one of the abandoned vehicles, which
should occur within the next couple of months.
•

Reached out to consultants for an electric utility rate study.

RESORT IMPROVEMENT DISTRICT No.1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026
Page 4 of 15

o The aim is to coordinate this study with RCAC’s water/ wastewater rate
studies for potential simultaneous rate adjustments for all three utilities
next fiscal year.

o Three quotes will be received before selecting a consultant, and this
project will be funded from the approved Financial Consultant capital
expense budget line-item (92041).
o Completing this study also comprises part of Objective No. 1 of Goal
No. 2 in the Strategic Plan.
•

Worked with staff on personnel matters concerning CalPERS-related benefits.
o Clarification was needed from CalPERS on required benefits for parttime staff, in particular.

•

Corresponded with the lot owner of 450 Hillside Dr. to complete the boardapproved property donation process to the District.
o The former owner has signed off on the deed and has requested to pay
for a memorial bench on the lot that staff will procure soon.

•

Attended training with staff on the new automated electric meter reading
software, Temetra, using Itron radios. (See photo).
o This software will
enable radiotransmitted electric
meter readings for
applicable meters,
streamlining the meter
reading process.
o The goal is to
transition to this system within the next two months.

•

Met online with staff and Environmental Protection Agency (EPA) funded
Technical Assistance (TA) engineers to discuss timelines and next steps on the
disinfection alternatives project for the wastewater treatment plant (WWTP).

RESORT IMPROVEMENT DISTRICT No.1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026
Page 5 of 15

o They will present a Preliminary Engineering Report (PER) on the
preferred alternative to the Board at the December regular meeting.

•

Future Plans:
o Finalize the MOU with IBEW.
o Hire the Strategic Plan-directed Grants Analyst position.
o Select an electric rate study consultant.
o Update District policies.
o Continue researching funding sources for various District projects such
as replacing the water treatment plant, upgrading the Community
Clubhouse, installing EV chargers and solar panels, and various parksrelated projects.

ADMINISTRATION DEPARTMENT:
•

Created a new board member onboarding checklist and a binder of materials
including District Policies, Ordinances, Strategic Plan, Enabling Act (RID Public
Resources Code), CSDA’s board member handbook & Brown Act information,
and other informative materials. This is a strategic plan item.

•

Attended Temetra training.

•

Attended demos on ERP (Enterprise Resource Planning) software (at the
suggestion of our auditor) and different third-party credit card processing.

•

Attended RMAP webinar.

•

Attended training on Workplace Violence Prevention in preparation for annual
review of workplace violence prevention plan.

•

Compiled list of staff and board online trainings from 2025-present.

•

Health Insurance open enrollment began in September and continues into
October with changes to health insurance processed by administration staff.

•

Posted RFQ for engineering firms for assistance with the designs and planning
on the Drinking Water State Revolving Fund loan application for the tank
replacement project to our website and the Humboldt Builders Exchange.

RESORT IMPROVEMENT DISTRICT No.1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026
Page 6 of 15

•

Attended the Humboldt Chapter CSDA first annual BBQ. This was a great
networking event.

•

Upcoming:
o Return to work program (policy and resolution)
o Annual Reviews of Workplace Violence Prevention Plan & IIPP
o Onboarding of new board members.

PARKS AND RECREATION AND MISCELLANEOUS:
•

Mole Max gopher abatement on golf links greens.

•

Tested and prepped Links course hole puncher. Replaced hole puncher tines.

• Community Clubhouse
events this month included
the annual Labor of Love
Quilt Show, Cornhole for
Cancer (see photo),
Community Clean-up DayGrill & Gather BBQ and
Bogeys and Brews golf
tournament on the golf
course.
POWER GENERATION & DISTRIBUTION DEPARTMENT:
•

Took the line truck to Windsor for warranty repairs.

•

Hooked up a new electric customer on Sea View Road.

•

Repaired broken conduits on a pedestal in back yard easement on Sea View.

•

Disconnected customer for a panel change on Sail Court.

•

Finished access road on BLM.

RESORT IMPROVEMENT DISTRICT No.1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026
Page 7 of 15

•

Picked up line truck from
Windsor.

•

Rerouted customer’s electric
service to a new panel on
new garage on Dolphin. (See
photo).

•

4 outages on tie line, 1.7, 0.9,
3, and 7.8 hours each. 577
gal fuel used.

WATER & WASTEWATER TREATMENT DEPARTMENTS:
•

Greased oxidation ditches at WWTP.

•

Greased Case backhoe.

•

Sanitary sewer overflow occurred at lift station # 9. Spill report finalized:
approx. 1,180 gallons.

•

Troubleshot Disk Press at WWTP: float overflow on disk tank malfunctioned.

•

Mailed off paperwork to change the LRO (Legally Responsible Official) for
reporting sanitary sewer system overflow data.

•

Returned the UVT transmittance meter to Carollo engineering.

•

Worked on a quote for 580 EV CASE backhoe (Core grant).

•

Updated the Bacteriological Site Sampling Plan (BSSP) to send to new lab.

•

Troubleshot the U.S. Cellular tower electric meter. Found breaker switched off.

•

Rebuilt WWTP clothes dryer with kit.

•

Repaired a leaking air relief valve at Wood Ct: pressure seat / spring needed
adjustment.

•

Fabricated, rebuilt, and painted the Skimmer in South Clarifier (2).

•

Drained and cleaned the North Clarifier (1) at the WWTP. Placed the South
Clarifier (2) back into service.

•

Employee passed state test for Water Treatment 2 license.

RESORT IMPROVEMENT DISTRICT No.1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026
Page 8 of 15

•

Temetra / I-Tron electrical meter reading demo.

•

Installed a newly rebuilt T3 rotating
assembly at Lift Station #9, pump #1.

•

Rebuilt and installed a T3 rotating
assembly at Lift Station #5, pump #2. (See
photo).

•

Updated plant personnel list for the 2026
annual report.

•

Rebuilt a T4 rotating assembly for a lift
station pump.

•

Lift station #1 battery charger
malfunctioned; replaced it.

•

Electrical junction box replaced at the
WWTP.

END OF GENERAL DISCUSSION
Provided by: RID Staff Members

RESORT IMPROVEMENT DISTRICT No.1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026
Page 9 of 15

BILLS PAID PRIOR TO BOARD APPROVAL SEPTEMBER 2026
9/1/26

Trees Foundation

USDA Grant

5,027.30

9/4/26

Amazon

Misc Expenses

468.49

9/4/26

Frank Wilson

Clothing Allowance

143.31

9/4/26

Reimburse Travel Expenses

309.00

9/4/26

Wade Swanson
Jac Hargrave

Reimburse FD Expenses

871.91

9/4/26

Helix

Sewer Chemicals

5,566.64

9/4/26

Six Rivers Portable Toilets

Equipment Rental

701.81

9/4/26

Xylem Water Solutions USA, Inc

Lift Station pump parts

3,815.00

9/10/26

Keith Chittenden

Reimburse Travel Expenses

102.00

9/11/26

Western Area Power Administration

Restoration Charge

714.78

9/10/26

Jac Hargrave

Reimburse FD Expenses

1,799.77

9/15/26

Reimburse Travel Expenses

129.00

9/15/26

Justin Graham
Microbac

Lab Testing

65.00

9/15/26

GR Wilcox Enterprises, Inc

Rock

5,400.00

9/15/26

Justin Graham

Clothing Allowance

128.36

9/15/26

Valley Pacific Petroleum Services

Fuel

5,923.70

9/18/26

CWEA

C Christianson Lab Analyst Grade 1

118.00

9/18/26

Eel River Transportation & Salvage

Bin Rental

300.00

9/18/26

IAR LLC

FD dispatching

660.00

9/18/26

NCUAQMD

Annual Renewal Fees

9,657.20

9/18/26

Tmobile

Phone

302.78

9/18/26

Frontier

Phone

276.02

9/18/26

Valley Pacific Petroleum Services

Fuel

782.47

9/18/26

Frontier

Phone

87.48

9/18/26

Lost Coast Tree & Habitat

USDA Grant

12,203.30

9/18/26

Trees Foundation

USDA Grant

1,946.39

9/18/26

State Water Resources Control Board

K Chittenden- D1 Certificate

87.00

9/22/26

Anthony Garrett

Reimburse: Tractor Supply Store

86.00

9/22/26

Anthony Garrett

Reimburse: CWEA Assoc. Membership

259.00

9/22/26

Anthony Garrett

Reimburse: West Coast Hydraulics

392.90

9/22/26

Advanced Security Systems

Alarm System

100.50

9/23/26

Fastrak

FD Bridge Toll

11.25

9/23/26

State Water Resources Control Board

J Graham- T2 Certificate

100.00

9/22/26

Travis Thompson

Reimburse Travel Expenses

129.00

9/23/26

101 Netlink

Internet

749.40

9/23/26

Six Rivers Portable Toilets

Equipment Rental

701.81

9/24/26

Altec Capital Services, LLC

Work Truck

10,488.00

9/28/26

CalPERS

GASB 68 Report

700.00

9/25/26

CC VISA

Misc Expenses

2,413.08

8/31/26

Payroll

September

218,959.01

TOTAL

293,363.80

RESORT IMPROVEMENT DISTRICT No.1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026
Page 10 of 15

APPENDIX OF OPERATIONAL DATA FOR THE MONTH OF SEPTEMBER 2026

ADMINISTRATION
UTILITY
BILLING

Water

Sewer

20%

18%

1%
16%

45%

Utility
Water
Sewer
Electric
Adjustments
Past Due

Residential
Utilities
$36,740
$35,315
$81,595
$2,334
$50,225

Commercial
Utilities
$8,172
$5,506
$33,868
-$42
$245

Total
Billing
$44,911
$40,821
$115,463
$2,292
$50.530

Last
Year's
Total
$34,124
$36,604
$113,511
$3,869
$42,575

$206,238
81.2%

$47,779
18.8%

$254,017

$230,683

Total

Utility
Water
(cuft)
Elec (KwH)

Residential

Commercial

RID

Total

Last

Usage

Usage

Usage

Usage

Yr’s Total

284,462
82.4%
206,677
64.4%

43,887
12.7%
91,936
28.6%

17,079 345,428 331,791
4.9%
22,542 321,155 299,270
7.0%

RESORT IMPROVEMENT DISTRICT No.1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026
Page 11 of 15

PROFIT & LOSS BUDGET VS. ACTUAL
AUGUST 2026
Total Income

Total Expense

FY 26-27
FY 26-27
Actual
Actual
Percent of
Percent of
FY 26-27
FY 26-27
Annual
Annual
August Actual To Annual
August Actual To Annual
Budget
Budget
Date
Date
Actual
Budget
Actual
Budget
Fund
Fund
Capital Income
$22,700 $24,450 $432,050
5.66% Labor Expenses $250,468 $667,334 $2,910,756
22.93%
Misc. Income
$12,864 $39,614 $588,400
6.73% Board Expenses
$0
$0
$4,000
0.00%
Taxes
$0
$0 $1,181,250
0.00% General Admin
$16,699
$21,762 $218,700
9.95%
Utility Payments $199,206 $391,847 $2,115,000
18.53% Maint & Ops
$87,338 $405,150 $1,454,337
27.86%
Grant Income
$164,586 $298,015 $3,200,000
9.31% Grant Expenses
$13,936
$85,456 $3,200,000
2.67%
Capital Expenses $32,696
$65,573 $694,500
9.44%
Total Income
$399,356 $753,926 $7,516,700
10.03% Total Expenses
$401,137 $1,245,275 $8,482,293
14.68%

August 2026 Actual Total Income
August 2026 Actual Total Expense
August 2026 Net Income

$399,356
$401,137
($1,781)

FY 2026-27 Actual Total Income
FY 2026-27 Actual Total Expense
FY 2026-27 Net Income

$753,926
$1,245,275
($491,349)

RESORT IMPROVEMENT DISTRICT No.1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026
Page 12 of 15

PARKS AND RECREATION
SEPTEMBER 2026
Revenue Source
Greens Fees Cash
Greens Fees CC
Annual Greens Fees

Greens Fees Total
Airport Parking Fees

Previous
Balance
$1,556.00
$2,265.00
$750.00
$4,571.00
$260.00
$100.00
$360.00
$525.00

Airport Yearly Pass
Airport Total
Clubhouse
Rentals
Total Parks & Recreation F/Y
Revenue to Date

Monthly
Total
$674.00
$770.00
0
$1,444.00
$100.00
0
$100.00
0

F/Y
To Date
$2,230.00
$3,035.00
$750.00
$6,015.00
$360.00
$100.00
$460.00
$525.00

$1,544.00

$7,000.00

Budget
Golf $13,000.00

Airport $1,000.00

Clubhouse
$2,000.00

ELECTRIC UTILITY
ELECTRICAL SERVICE CONNECTIONS:
Services Requested:

0

Services Connected:

1

Previous Connections:

0

F/Y Connections to Date:

1

POWER OUTAGES:

Location:

Location:

Scheduled Outages:

0

Unscheduled Outages:

4

Total # of Outages:

4

Tie line

RESORT IMPROVEMENT DISTRICT No.1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026
Page 13 of 15

WATER UTILITY
Total Gallons Finished Water Produced:
Water Plant (Telegraph Creek):
Rick Spring (Toth Rd):
Joe Well (Cougar Rd):
Jerry Well (Willow Glen Rd):
Jack Well (Willow Glen Rd): SCADA unhooked
Kelly Well (Kelly Rd): Inactive
John Well (King's Peak Rd): SCADA unhooked
Larry Well (Wood Ct):
Ted Well (Shaller Ct): Inactive
Rick Well (Toth Rd):
Lot W Well (Willow Glen Rd):

4,316,787
3,316,000
0
15,110
0
0
0
0
0
0
0
0

gallons
gallons
gallons
gallons
gallons
gallons
gallons
gallons
gallons
gallons
gallons
gallons

0
0
0
0
0
0
0

gallons
gallons
gallons
gallons
gallons
gallons
gallons

Greenbriar Well (Toth Rd):
Rick Well #2 (Toth Rd): Inactive
Lot W2 Well (Willow Glen Rd): Inactive
Parsons Well: Inactive
Jun Well: Inactive
Humboldt Loop Well: Inactive
Seafoam Well: Inactive

Water Production by Source

Water Plant
Rick Spring
Joe Well
Jerry Well
Jack Well
Kelly Well
John Well
Larry Well
Ted Well
Rick Well
Lot W Well
Greenbriar Well
Rick Well #2
Lot W2 Well
Parsons Well
Jun Well
Humboldt Loop Well
Seafoam Well

● Water Treatment Plant Hours of Operation:
● Monthly Rainfall Total:
● Previous WY Rainfall Total:
● Current WY Rainfall Total:

360.2
2.45
87.83
76.12

hours
inches
inches
Inches

RESORT IMPROVEMENT DISTRICT No.1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026
Page 14 of 15

WATER SERVICE CONNECTIONS:
Services Requested:

1

Services Connected:

0

Previous connections:

1

F/Y Connections to date:

1

FLOWS INTO PLANT:
High:
Low:
Monthly Total:

Flow, MGD

Location:

1
0.95
0.9
0.85
0.8
0.75
0.7
0.65
0.6
0.55
0.5
0.45
0.4
0.35
0.3
0.25
0.2
0.15
0.1
0.05
0

PLANT
INFLOW
OCEAN
OUTFALL

174 Seaview

WASTEWATER UTILITY
55,000 gals/day
29,000 gals/day
1,143,000 gallons

0.003
0.002
0.001
0

Process Water

1 3 5 7 9 11 13 15 17 19 21 23 25 27 29

1 2 3 4 5 6 7 8 9 101112131415161718192021222324252627282930
September 2026

SEWER SERVICE CONNECTIONS:

Location:

Services Requested

1

Services Connected:

0

Previous Connections:

1

F/Y Connections to Date:

1

174 Seaview

RESORT IMPROVEMENT DISTRICT No.1
GENERAL MANAGER’S REPORT
SEPTEMBER 2026
Page 15 of 15

INTRADEPARTMENTAL SAFETY MEETINGS
Date:
Items Discussed
Monthly
Target Solutions
ON CALL INCIDENT REPORT
LOCATION
9/4/2026
574 Seafoam Rd.

INCIDENT REPORT
Customer asked for water to be shut
off due to a leak on their side.

Personnel responding: Justin Graham
9/7/2026
Lift Station #5

Red light due to high temperature
alarm on pump #1 lead pump.

Personnel responding: Justin Graham, Travis Thompson
9/7/2026
Larry Well on Wood Ct.

Leak coming from pressure relief
value.

Personnel responding: Justin Graham (Frank Wilson was notified by HCSO)
9/18/2026
Lower Pacific Dr and
Power outage, red lights on at Lift
Muskrat Cir.
Station #1 and Central Lift.
Personnel responding: Anthony Garrett
9/19/2026
Lift stations and generator
plant

Power outage, lift station check.

Personnel responding: Anthony Garrett

END OF REPORT

September 2026 Fire Chiefs Report.

September was another productive month for the Shelter Cove Fire Department, with
members supporting statewide mutual aid operations, advancing regional fire service
partnerships, participating in community wildfire planning, and continuing to develop our ocean
rescue capabilities.
One of the month’s highlights was our department’s assignment to the Plaskett Fire in Big Sur,
where seven of our 28 firefighters were deployed. Three of our department’s fire officers filled
leadership roles, including engine boss assignments and the strike team leader position.
These assignments demonstrate the continued success of our fire officer development
program and our ability to provide qualified personnel for increasingly complex incidents.
This marks the third time in three years that Shelter Cove Fire Department has been assigned
to a Southern Operations (South Ops) incident. These deployments demonstrate the value of
California’s statewide mutual aid system and the confidence other agencies place in our
personnel. For a small, rural department like ours, these assignments reflect the dedication,
training, and professionalism of our members.
Early estimates indicate that our summer mutual aid deployments will generate approximately
$350,000 in reimbursements. These funds are critical to the department’s long-term financial
sustainability. Reimbursements help offset apparatus expenses including the new jeep, cover
the costs of our part-time firefighters while they are deployed, and support ongoing apparatus
maintenance. This allows us to participate in statewide operations while reinvesting those
resources into the equipment, personnel, and readiness needed to serve our local community.
Department officers also participated in Firewise community meetings and collaborative efforts
to develop the new Community Wildfire Protection Plan (CWPP). These efforts are important
steps toward improving wildfire preparedness, reducing fuels, and strengthening the resilience
of Shelter Cove and the surrounding communities.
Regionally, department officers continued participating in Southern Humboldt Fire & Rescue
(SHFR) Joint Powers Authority meetings. The new JPA is now fully operational, with a bank
account established and state registration completed. These milestones position the
organization to begin pursuing and receiving grant funding to support regional fire and
emergency services. This partnership will continue to create opportunities for shared
resources, improved coordination, and greater funding capacity for our participating
departments.
The department also participated in an ocean rescue scenario training exercise utilizing our jet
skis and ocean rescue swimmers. This training reinforces our ability to respond to
emergencies along our coastline and provides valuable opportunities to practice coordination,
equipment deployment, and rescue techniques in a realistic operational setting.

911 Incidents: 20
# 008821

09/04/2026

MEDICAL

# 008839

09/05/2026

MEDICAL

# 008885

09/08/2026

PUBLIC ASSIST, LOCKOUT

# 008911

09/8/2026

FIRE, VEGETATAION*

# 008920

09/8/2026

MEDICAL

# 008954

09/9/2026

SMOKE CHECK

# 009040

09/11/2026

FIRE, RESIDENTIAL

# 009057

09/12/2026

HAZ, GAS

# 009087

09/13/2026

PUBLIC ASSIST, LOCKOUT

# 009113

09/14/2026

MEDICAL

# 009269

09/18/2026

FIRE, RESIDENTIAL ALARM

# 009316

09/19/2026

FIRE, COMMERCIAL ALARM

# 009408

09/22/2026

MEDICAL

# 009460

09/24/2026

MEDICAL

# 009465

09/24/2026

MEDICAL

# 009532

09/26/2026

PUBLIC ASSIST, LOCKOUT

# 009544

09/26/2026

MEDICAL

# 009650

09/30/2026

MEDICAL

# 009677

09/30/2026

PUBLIC ASSIST, LIFT

# 009690

09/30/2026

MEDICAL

Responses to BLM Land*

Ongoing Projects
The department’s focus on grant management has been significant, with three large
projects underway:
1. USDA Defensible Space and Greenbelt Enhancement Projects: This project
is funded by a $6.4 million grant obtained in 2023 and will ensure that all homes
in Shelter Cove have the opportunity for free defensible space and that
greenbelts are maintained to prevent the spread of wildfires from District owned
properties. Update :Vacant Lot Contract work has started in the “Zoo” area
2. New Garage: This 40x50 pre-engineered steel building is essential for keeping
Shelter Cove Fire Department (SCFD) apparatus out of the elements,
improving response readiness, and extending the lifespan of the equipment.
The project was funded with SCFD special tax funds, along with $70,000 in
matching funds from Measure Z. No update
Fleet: The SCFD fleet continues to remain in operational condition due to ongoing
preventative maintenance and timely repairs. Regular servicing and inspections across all
apparatus have helped ensure reliability and response readiness.
SCFD remains committed to maintaining a modern, dependable fleet to support both daily
response and extended mutual aid assignments. Updates: All apparatus are in service
Current Fleet List:
•
•
•
•
•
•
•

Command/Utilities: 5100,5101
Fire Engines: 5116, 5166, 5147, 5148
Ambulance: 5171
Rescue Units: 5146
Marine Units: Boat 1, Boat 2, Ski 1, Ski 2
Off-Road Units: SXS, Quad 1
Heavy Equipment: Mini Excavator

In service, Out Of Service

RESORT IMPROVEMENT DISTRICT NO. 1
AND
SHELTER COVE SEWER AND OTHER
FACILITIES MAINTENANCE DISTRICT NO. 1
Meeting Date:

October 15, 2026

Agenda Item VII: 3

Agenda Item Title: Strategic Plan Update.
Presented by:

Christopher Christianson, General Manager

Type of Item:
Action Required:

☐ Action
☒ No Action

☒ Discussion
☐ Roll Call Vote

☐ Information

BACKGROUND:
The Board officially approved a three-year Strategic Plan at the July 16, 2026, board
meeting comprising fiscal years 2026-27 through 2029-30. Senior staff and the Board
collaborated to create four three-year goals with numerous objectives per goal.
These objectives are incorporated into the budget process.
Following is a table of the four three-year goals with their associated objectives plus a
note on progress to date for each one.
FINANCIAL IMPACT:
TBD
RECOMMENDATION:
Continue to work with staff on the District’s Strategic Plan.

Goal

Shelter Cove Resort Improvement District No. 1
FY 2026-27 through FY 2029-30 Strategic Plan
Objective
Progress

Ensure Reliable, Safe, and Resilient
Utility & Emergency Response
Services.

Develop Request for Proposals (RFP) for
System Assessment of Water (Priority #1)
and if time/ resources permit, Power
(Priority #2).

N/A.

Upgrade SCADA for Water.

Consultant due to arrive in late
October 2026 to begin budgeted
work.
N/A.
Staff are currently working with
RCAC on water/ wastewater rate
studies. Staff also procured three
quotes for an electric utility rate
study.
Negotiations are underway.
Ratification is anticipated at the
November or December board
meeting.
Job description completed.
Progress is on schedule.
Ongoing with priority given to
finance and purchasing policies.

Acquire SCADA for Wastewater.
Strengthen Financial Management, Develop Strategy and Action Plan for
Organization, and Long-Term
balancing all enterprise funds & General
Sustainability.
Fund.
Update employee Memorandum of
Understanding (MOU) for represented
employees.
Fund and hire a full-time grants staff
member.
Review District Policies to determine if
any updates needed.

Goal

Shelter Cove Resort Improvement District No. 1
FY 2026-27 through FY 2029-30 Strategic Plan
Objective
Progress

Strengthen Financial Management,
Organization, and Long-Term
Sustainability. (Continued).
Build an Effective and Supported
Workforce

Build Public Trust Through
Communication and Transparency
Initiated and ongoing
Completed

Plan for new Information Technology
position—Develop job title, description
and estimate cost for Year 2 or Year 3.
Standardize onboarding processes and
documentation of positions and
procedures for intergenerational
knowledge transfer.

Provide training and professional
networking opportunities, including
connecting staff to discipline area
professional associations and other
resources.
Develop communications/public
engagement strategy.

N/A.
Desk Manuals for Administration
Department are in process.
Completed areas include how to do
the tax roll, payroll, board meeting
timeline with detailed instructions,
the billing process, and procedures
for adopting ordinances. Draft
onboarding guides for employees
& board members have been
prepared.
Staff from all Departments have
attended some trainings and
conferences and joined
organizations. More is underway or
in development.
N/A.

RESORT IMPROVEMENT DISTRICT NO. 1
AND
SHELTER COVE SEWER AND OTHER
FACILITIES MAINTENANCE DISTRICT NO. 1
Meeting Date:

October 15, 2026

Agenda Item: VIII. 1

Agenda Item Title: Approve Update of Policy No. 1090: Capitalization Policy
(Second Reading).
Presented by:

Christopher Christianson, General Manager

Type of Item:
Action Required:

☒ Action
☐ No Action

☐ Discussion
☒ Roll Call Vote

☐ Information

BACKGROUND:
Policy No. 1090, Capitalization Policy, serves as the District’s guide for managing
fixed capital assets of the District. Updating this policy aligns with the District’s
approved FY 2026-27 through FY 2029-30 Strategic Plan, specifically Goal No. 2:
Strengthen Financial Management, Organization and Long-Term Sustainability.
Objective No. 4 under this goal is to Review District Policies to determine if any
updates are needed with priority given to finance and purchasing policies.
Attached is the original Policy No. 1090, and two versions of the updated one with
and without enabled track changes since first reading last month. District Legal
Counsel Ryan Plotz of the Mitchell Law Firm reviewed the policy and made
additional revisions with comments. The District’s auditor, Michael O’Connor of
O’Connor & Company, also reviewed the policy and made suggested revisions.
Major changes made since first reading include:
• Addition of page numbers;
• Correction to the section numbering format;
• Improvement with Government Accounting Standards Board (GASB)
stipulations, as recommended by Counsel Ryan Plotz.
• Adjustments to the Subscription-Based IT Arrangements (SBITA) threshold
and addition of leases, as recommended by O’Connor & Company
auditors.
FINANCIAL IMPACT:
As detailed in the policy.

RECOMMENDATION:
Approve update of District Policy No. 1090 – Capitalization Policy.
Move:
Sanders:

Second:
Soluri:

Motion carries:

YES NO

Bonnheim:

Beauchene:

Hildreth:

RESORT IMPROVEMENT DISTRICT NO. 1
Shelter Cove Sewer and Other Maintenance District No. 1

POLICY TITLE:

Capitalization Policy

POLICY NUMBER:

1090

1090.1
Purpose: This accounting policy establishes the method of maintaining fixed
asset information and the threshold (minimum cost) for capitalization and depreciation of fixed
assets. Assets meeting these requirements shall be recorded for both book and tax purposes in the
records of the Resort Improvement District No. 1.
1090.2
Fixed asset definition: A fixed asset is defined as a unit of property that: (1) has
an economic useful life that extends beyond 12 months; (2) was acquired or produced for a cost
greater than $10,000; and (3) the asset was acquired (purchased, constructed, or donated) for use
in operations, and not for investment or sale.
For renovations, betterments, or improvements that add to the permanent value of the asset, the
improvements must fulfill at least one of the following criteria:
•
•
•

The useful life of the asset is increased.
The productive capacity of the asset is improved.
The quality of units or services produced from the asset is enhanced.

Fixed assets must be capitalized and depreciated for book and tax purposes. Fixed assets costing
below $10,000 shall be expensed in its financial statements.
1090.3
Capitalization method and procedure: Fixed assets shall be recorded at
historical cost as of the date acquired, and depreciated beginning on the date the fixed asset is
placed in service.
1090.31
Useful life
The useful life of an asset is that period during which the asset provides benefits.
Estimates of useful life consider factors such as physical wear and tear and technological
changes that bear on the economic usefulness of the asset. The following chart
summarizes the useful life for each type of currently held property and equipment:
Vehicles –
5 years
Buildings –
40 years
Renovations –
20 years
Improvements other than buildings – 10 years
Equipment –
5 years
Leasehold Improvements:
The shorter of the life of the leasehold improvement or the remaining term of the lease.

1090.32
Depreciation method
The District has established the straight-line methodology for depreciating all fixed
assets. Depreciation will begin in the month the asset is placed in service.
Under the straight-line depreciation method, the basis of the asset is written off evenly
over the useful life of the asset.
The amount of annual depreciation is determined by dividing an asset’s cost reduced by
the salvage value, if any, by its estimated life.
The total amount depreciated can never exceed the asset’s historic cost less salvage value.
At the end of the asset’s estimated life, the salvage value will remain.
1090.33
Recordkeeping
Invoice substantiating an acquisition cost of each unit of property shall be retained for a
minimum of four years.
Policy 1090 Adopted: 09/21/17

RESORT IMPROVEMENT DISTRICT NO. 1
Shelter Cove Sewer and Other Maintenance District No. 1
POLICY TITLE:

Capitalization Policy

POLICY NUMBER:

1090

1090.1

Purpose:

The purpose of this policy is to establish accounting, capitalization, depreciation, inventory
control, and disposal standards for capital assets of the District in compliance with Generally
Accepted Accounting Principles (GAAP), Governmental Accounting Standards Board (GASB)
requirements and applicable provisions of the California Government Code. This accounting
policy establishes the method of maintaining fixed asset information, capitalization thresholds,
valuation methodologies, inventory management, and disposal procedures for the District’s
capital assets, and ensures the information necessary for preparation of financial statements is
accurate and complete. Financial reporting shall conform to GASB standards and guidance issued
by the California State Controller’s Office.
1090.2

Scope:

This policy applies to all capital assets acquired, constructed, donated, or otherwise obtained by
the District, including infrastructure, land, buildings, improvements, equipment, vehicles,
easements, and intangible assets.
1090.3

Fixed Asset Definition:

A fixed asset is defined as a unit of property that: (1) has an economic useful life that extends
beyond 12 months; (2) meets or exceeds the applicable capitalization threshold established by this
Policy; and (3) the asset was acquired (purchased, constructed, or donated) for use in operations,
and not for investment or sale.
For renovations, betterments, or improvements that add to the permanent value of the asset, the
improvements must fulfill at least one of the following criteria:
•
•
•

The useful life of the asset is increased.
The productive capacity of the asset is improved.
The quality of units or services produced from the asset is enhanced.

Fixed assets must be capitalized and depreciated or amortized, as applicable, for financial
reporting purposes, and must meet or exceed the capitalization thresholds detailed in the
following table:
Policy 1090 Adopted: 9/21/2017
Revised: 10/15/26

Asset Category
Land
Easements
Buildings
Building Improvements
Infrastructure (pipelines, wells, tanks, pump stations,
poles, etc.)
Machinery & Equipment
Vehicles
Leases & Subscription-Based IT Arrangements

1090.4

Capitalization
Threshold
All
$15,000
$25,000
$25,000
$25,000
$10,000
All
$100,000 with a term greater than 12
months

Capitalization Method and Procedure

Fixed assets shall be recorded at historical cost as of the date acquired.
1090.4.1

Assets Valuation

1090.4.1.1
Purchased capital assets include all expenditures necessary to
acquire the asset and place it into service. Such costs include, but are not limited
to, engineering, environmental reviews, permits, freight, taxes, and installation,
and any other costs directly attributable to the acquisition or construction of the
capital asset.
1090.4.1.2
Constructed asset costs shall include all direct construction costs,
design costs, project management costs, and any other costs directly attributable to
the construction of capital assets, including internal costs. Interest cost incurred
during construction shall be recognized as an expense in the period incurred in
accordance with GASB Statement No. 89.
1090.4.1.3
Donated capital assets shall be recorded at acquisition value as of
the date of donation in accordance with applicable GASB standards.
1090.4.2

Construction in Progress (CIP)

Project costs shall be recorded as Construction in Progress (CIP) until the asset is
substantially ready to be placed into service. CIP assets shall not be depreciated. When the
asset is placed into service, costs shall be transferred to the appropriate capital asset
category.
1090.4.3

Depreciation and Amortization

The District shall utilize the straight-line method for depreciable capital assets.
Depreciation shall commence in the month an asset is placed into service. Capitalized
Policy 1090 Adopted: 9/21/2017
Revised: 10/15/26

intangible assets shall be amortized in accordance with applicable GASB standards. Land
shall not be depreciated.
1090.4.3.1

Useful life

The useful life of an asset is that period during which the asset provides benefits.
Estimates of useful life consider factors such as physical wear and tear and
technological changes that bear on the economic usefulness of the asset. The
following chart summarizes the useful life for each type of currently held property
and equipment:
Asset Category
Buildings
Pipelines
Wells
Tanks, Poles
Pump Stations
Treatment Equipment
Vehicles
Equipment
IT Systems

1090.4.3.2

Estimated Useful Life
30–50 years
40–75 years
25–40 years
40–60 years
25–40 years
15–30 years
5–10 years
3–15 years
3–10 years

Repairs vs. Capital Improvement

Routine maintenance and minor repairs that do not extend useful life or increase
capacity shall be expensed. Expenditures that materially extend useful life,
increase service capacity, or otherwise materially improve the asset's functionality
or service potential shall be capitalized.
1090.4.4

Inventory & Safeguarding

The Administration Department shall maintain a capital asset ledger. The District shall
conduct annual physical inventories of non-infrastructure capital assets and periodically
reconcile infrastructure capital assets.
Results must be reconciled with the capital asset system. Discrepancies shall be reported
to the General Manager and Administrative Superintendent. Superintendents are
responsible for safeguarding assets assigned to their departments.
1090.4.5

Disposals & Retirements

Upon sale, abandonment, replacement, or other disposal, the asset’s cost and accumulated
depreciation or amortization, as applicable, shall be removed from the accounting records.
Any resulting gain or loss shall be recognized in accordance with GASB standards.

Policy 1090 Adopted: 9/21/2017
Revised: 10/15/26

Disposal of equipment and other personal property shall comply with District Policy 3300
(Disposal of Surplus Equipment) and other applicable law. Disposition of District real property
shall comply with applicable law, including the Surplus Land Act (Government Code § 54220 et
seq.) to the extent applicable. Documentation of disposal shall be retained in accordance with the
District's records retention policy and applicable audit requirements.

Policy 1090 Adopted: 9/21/2017
Revised: 10/15/26

RESORT IMPROVEMENT DISTRICT NO. 1
Shelter Cove Sewer and Other Maintenance District No. 1
POLICY TITLE:

Capitalization Policy

POLICY NUMBER:

1090

1090.1

Purpose:

The purpose of this policy is to establish accounting, capitalization, depreciation, inventory
control, and disposal standards for capital assets of the District in compliance with Generally
Accepted Accounting Principles (GAAP), Governmental Accounting Standards Board (GASB)
requirements and applicable provisions of the California Government Code. This accounting
policy establishes the method of maintaining fixed asset information, capitalization thresholds,
valuation methodologies, inventory management, and disposal procedures for the District’s
capital assets, and ensures the information necessary for preparation of financial statements is
accurate and complete. Financial reporting shall conform to GASB standards and guidance issued
by the California State Controller’s Office.
1090.2

Scope:

This policy applies to all capital assets acquired, constructed, donated, or otherwise obtained by
the District, including infrastructure, land, buildings, improvements, equipment, vehicles,
easements, and intangible assets.
1090.3

Fixed Asset Definition:

A fixed asset is defined as a unit of property that: (1) has an economic useful life that extends
beyond 12 months; (2) was acquired or produced for a cost greater than $10,000; and (3)(2) meets
or exceeds the applicable capitalization threshold established by this Policy; and (3) the asset was
acquired (purchased, constructed, or donated) for use in operations, and not for investment or
sale.
For renovations, betterments, or improvements that add to the permanent value of the asset, the
improvements must fulfill at least one of the following criteria:




The useful life of the asset is increased.
The productive capacity of the asset is improved.
The quality of units or services produced from the asset is enhanced.

Policy 1090 Adopted: 9/21/2017
Revised: 10/15/26

Commented [1]: This conforms the general definition to
the category-specific thresholds in the table. As drafted, the
$10,000 definition conflicts with the $15,000/$25,000
thresholds and the categories capitalized at all values.

Fixed assets must be capitalized and depreciated for book and tax purposescapitalized and
depreciated or amortized, as applicable, for financial reporting purposes, and must meet or exceed
the capitalization thresholds detailed in the following table:
Asset Category
Land
Easements
Buildings
Building Improvements
Infrastructure (pipelines, wells, tanks, pump stations,
poles, etc.)
Machinery & Equipment
Vehicles
IT SystemsLeases & Subscription-Based IT
Arrangements

Capitalization
Threshold
All
$15,000
$25,000
$25,000
$25,000
$10,000
All
$25,000$100,000 with a term greater
than 12 months

1090.31090.4 Capitalization Method and Procedure
Fixed assets shall be recorded at historical cost as of the date acquired.
1090.3.11090.4.1

Assets Valuation

Commented [2]: Accounting/materiality point: I have left
the proposed dollar thresholds unchanged. Please confirm
with the District's auditor that these amounts, including
capitalizing all land and vehicles, are appropriate for the
District's financial reporting and that any group-asset
considerations are addressed.
Commented [GoSC2R2]: Auditor confirms this is good.

Commented [3]: GASB 96 point: short-term SBITAs and
recognized subscription assets are treated differently, and
recognized subscription assets are amortized rather than
depreciated. Please confirm the auditor's preferred
treatment and threshold for SBITAs.
Commented [GoSC3R2]: Changes made post legal
review reflect direction of auditor.

1090.3.1.11090.4.1.1 Purchased capital assets include all expenditures necessary
to acquire the asset and place it into service. Such costs include, but are not limited
to, engineering, environmental reviews, permits, freight, taxes, and installation,
and any other costs directly attributable to the acquisition or construction of the
capital asset.
1090.3.1.21090.4.1.2 Constructed asset costs shall include all direct construction
costs, design costs, project management costs, and any other costs directly
attributable to the construction of capital assets, including internal costs. Interest
cost incurred during construction shall be recognized as an expense in the period
incurred in accordance with GASB Statement No. 89.
1090.3.1.31090.4.1.3 Donated assets shall be recognized at acquisition value—
measured as fair market value at the date of donation—in compliance with GASB
standards.Donated capital assets shall be recorded at acquisition value as of the
date of donation in accordance with applicable GASB standards.
1090.3.21090.4.2

Construction in Progress (CIP)

Project costs shall be recorded as Construction in Progress (CIP) until the project is
substantially complete. CIP assets shall not be depreciated. Upon completion, costs shall
be transferred to the appropriate capital asset category.Project costs shall be recorded as
Construction in Progress (CIP) until the asset is substantially ready to be placed into
Policy 1090 Adopted: 9/21/2017
Revised: 10/15/26

Commented [4]: GASB distinguishes acquisition value
from fair value. I removed the parenthetical that treated
acquisition value as synonymous with fair market value.

service. CIP assets shall not be depreciated. When the asset is placed into service, costs
shall be transferred to the appropriate capital asset category.
1090.3.31090.4.3

DepreciationDepreciation and Amortization

The District shall utilize the straight-line method for purposes of calculating depreciation.
Depreciation shall commence in the month an asset is placed into service. Land shall not
be depreciated.The District shall utilize the straight-line method for depreciable capital
assets. Depreciation shall commence in the month an asset is placed into service.
Capitalized intangible assets shall be amortized in accordance with applicable GASB
standards. Land shall not be depreciated.
1090.3.3.11090.4.3.1 Useful life
The useful life of an asset is that period during which the asset provides benefits.
Estimates of useful life consider factors such as physical wear and tear and
technological changes that bear on the economic usefulness of the asset. The
following chart summarizes the useful life for each type of currently held property
and equipment:
Asset Category
Buildings
Pipelines
Wells
Tanks, Poles
Pump Stations
Treatment Equipment
Vehicles
Equipment
IT Systems

Estimated Useful Life
30–50 years
40–75 years
25–40 years
40–60 years
25–40 years
15–30 years
5–10 years
3–15 years
3–10 years

1090.3.3.21090.4.3.2 Repairs vs. Capital Improvement
Routine maintenance and minor repairs that do not extend useful life or increase
capacity shall be expensed. Expenditures that materially extend useful life,
increase capacity, improve efficiency, or enhance safety beyond original design
shall be capitalized.Expenditures that materially extend useful life, increase service
capacity, or otherwise materially improve the asset's functionality or service
potential shall be capitalized.
1090.3.41090.4.4

Inventory & Safeguarding

The Administrationve Department shall maintain a capital asset ledger. The District shall
conduct annual physical inventories of non-infrastructure capital assets and periodically
reconcile infrastructure capital assets.

Commented [5]: This avoids making a safety-related
expenditure capital solely because it improves safety. The
accounting question should remain whether the
expenditure materially increases the asset's useful life,
capacity, functionality, or service potential.
Commented [6]: This is an administrative/accounting
control rather than a legal requirement I am independently
recommending. Please confirm that an annual physical
inventory is workable and consistent with the District
auditor's expectations.
Commented [GoSC6R2]: Auditor confirms this is good.

Policy 1090 Adopted: 9/21/2017
Revised: 10/15/26

Results must be reconciled with the capital asset system. Discrepancies shall be reported
to the General Manager and Administrative Superintendent. Superintendents are
responsible for safeguarding assets assigned to their departments.
1090.3.51090.4.5

Disposals & Retirements

Upon sale, abandonment, replacement, or other disposal, the asset’s cost and accumulated
depreciationaccumulated depreciation or amortization, as applicable, shall be removed
from the accounting records. Any resulting gain or loss shall be recognized in accordance
with GASB standards.
Disposal must comply with District Policy 3300 (Disposal of Surplus Equipment) and California
Government Code §54220 et seq. (Surplus Land Act). Documentation of disposal must be
retained for audit and reporting purposes.Disposal of equipment and other personal property shall
comply with District Policy 3300 (Disposal of Surplus Equipment) and other applicable law.
Disposition of District real property shall comply with applicable law, including the Surplus Land
Act (Government Code § 54220 et seq.) to the extent applicable. Documentation of disposal shall
be retained in accordance with the District's records retention policy and applicable audit
requirements.

Policy 1090 Adopted: 9/21/2017
Revised: 10/15/26

Commented [7]: The Surplus Land Act applies to
dispositions of qualifying District real property; it should not
read as though every vehicle or equipment disposal is
subject to Government Code section 54220 et seq. Please
also confirm the retention sentence aligns with the District's
adopted records-retention schedule.

RESORT IMPROVEMENT DISTRICT NO. 1
AND
SHELTER COVE SEWER AND OTHER
FACILITIES MAINTENANCE DISTRICT NO. 1
Meeting Date:

October 15, 2026

Agenda Item: VIII. 2

Agenda Item Title: Approve Update of Policy No. 3040: District Expenditures
(Third Reading).
Presented by:

Christopher Christianson, General Manager

Type of Item:
Action Required:

☒ Action
☐ No Action

☐ Discussion
☒ Roll Call Vote

☐ Information

BACKGROUND:
Policy No. 3040, District Expenditures, serves as the District’s guide for purchasing
and procurement procedures. Updating this policy aligns with the District’s
approved FY 2026-27 through FY 2029-30 Strategic Plan, specifically Three-Year
Goal No. 2: to Strengthen Financial Management, Organization and Long-Term
Sustainability. Objective No. 4 under this goal is to review and update District
policies with an emphasis on finance and purchasing policies.
Attached is the original Policy No. 3040, and the updated one with enabled track
changes since second reading last month. Staff worked closely with Legal Counsel
Ryan Plotz on this policy update to conform it to the California Uniform Public
Construction Cost Accounting Act (CUPCCAA). Ryan Plotz also reviewed and
approved the changes made to the revised policy since second reading.
Changes made since second reading include:
• References to applicable Government Code sections (Section 3040.1);
• References to California Labor Code and California Code of Regulations
prevailing wage requirements for public works projects (Section
3040.4.3.1);
• Additional clarification on authorizers for emergency purchases (Section
3040.4.5);
• Re-insertion of the column in the Purchasing Levels and Authority table for
Superintendents and the Fire Chief within pre-approved budgets (Section
3040.5);
• Confirmation that the Board needs to approve all amounts for Real Property
in the Purchasing Levels and Authority table (Section 3040.5);
• Repeated clarity on authorizers for purchasing authority (Section 3040.5.1);
• Clarity on thresholds for a budget amendment (Section 3040.5.2);

• Clarification on the threshold for purchase orders (Section 3040.6.8).
FINANCIAL IMPACT:
As detailed in the policy.
RECOMMENDATION:
Approve update of District Policy No. 3040 – District Expenditures.
Move:
Second:
Hildreth:
Motion carries:

Beauchene:
YES NO

Soluri:

Bonnheim:

Sanders:

RESORT IMPROVEMENT DISTRICT NO. 1
Shelter Cove Sewer and Other Facilities Maintenance District No. 1
POLICY TITLE:

District Expenditures

POLICY NUMBER:

3040

3040.10 Expenditure Classification
3040.10.1
Purchase Order:- Included are all purchases of goods which require a
purchase order. The purchase of all supplies, materia1s and capital assets in excess of
$250 shall require a purchase order.
3040.10.2
goods.

Contract:- Included are formal and informal contracts for services or

3040.10.3
Recurring:- Included are utilities, payroll taxes & benefits, employee
health insurance, monthly rental payments and cash transfers between accounts.
3040.10.4
Debt Payments:- Included are interest and principal payments on bond
issues, lease-purchase payments, transfers to fiscal or paying agents and any other longterm indebtedness.
3040.10.5
Capital Projects:- Pre-approved by Board. FY specific. Can be phased
across multiple FYs
3040.10.6
Other:- Included are all other expenditures which cannot be classified in
one of the above categories. Included are advances and reimbursements for travel,
mileage reimbursement for use of personal automobiles and local meal expenses.
3040.20 Limitations on Expenditures
3040.20.1
Expenditures shall be limited to those amounts approved by the Board in
the adopted budget, except as indicated below.
3040.20.2
Any Purchase Order or Contract expenditure exceeding $5,000 the total
amount approved in the current adopted budget shall have prior Board review.
3040.20.3
Any expenditure over $5,000 for goods or services not included in the
adopted budget shall have prior Board review.
3040.30 Procedures
3040.30.1 The General Manager shall develop and implement expenditure procedures
which are consistent with sound business practices.
Page 1 of 2

3040.30.2 Capital Expenditures exceeding $25,000 will require written quotations from
at least three vendors if the Board determines that three quotations are required.
3040.40 Procedures of Limitations and Procedures
3040.40.1 The Board may suspend these expenditure restrictions if it determines that an
emergency situation exists pursuant to G.C.§54956.5 (a)(b).
3040.40.2 The General Manager, or the Board President in the absence of the General
Manager, may suspend these expenditure restrictions if it is determined that an
emergency situation exists which requires action before an emergency meeting of the
Board could be convened.
Adopted: 12/18/03
Amended: 11/20/14

Page 2 of 2

RESORT IMPROVEMENT DISTRICT NO. 1
Shelter Cove Sewer and Other Facilities Maintenance District No. 1
POLICY TITLE:

District Expenditures

POLICY NUMBER:

3040

3040.1 Introduction
The District has a responsibility to acquire the best value in supplies, materials,
equipment, operating and maintenance services, consultant services, and public works
projects from various suppliers, contractors, and consultants.
This policy provides guidance and instructions to employees involved in the purchasing
and procurement process, in accordance with Government Code sections 54201 through
54205.
3040.2 Objectives of District Expenditures Policy
The District Expenditures policy has been developed to achieve the following objectives:


Standardize the procedures by which the District conducts business with its
suppliers, contractors, and consultants.



Ensure impartiality and competition in purchasing and procurement transactions
whenever possible.



Establish purchasing and procurement authorization procedures, delegation of
authority, and accountability.



Implement effective documentation, processing, accounting, reporting, and audit
trail systems to support purchasing and procurement activities.



Maximize effective use of the District’s financial and personnel resources.

3040.3 Personnel Standards of Conduct
All personnel engaging in purchasing and procurement activities on behalf of the District
shall comply with all applicable conflict-of-interest laws and District policies, including
Government Code section 1090 et seq., the Political Reform Act, and the District’s
Conflict of Interest Code. All personnel shall employ the following standard practices:


Consider, first, the interests and needs of the District in all transactions.

Adopted: 12/18/2003
Amended: 11/20/2014
Amended: 109/157/2026

1



Carry out the established policies of the District.



Buy without prejudice and seek to obtain the maximum value for each
expenditure of public funds.



Subscribe to and work for honesty and truth in purchasing and procurement and
denounce all forms of commercial bribery.

3040.4 Expenditure Classification
District purchases are comprised of the following categories:
1. General Purchases
2. Contract Services
3. Capital Expenses/ Public Works Projects
4. Petty Cash Purchases
5. Emergency Purchases
6. Sole-Source Purchases
7. Real Property
When considering purchases or procurements in any category except emergency
purchases, the District’s current fiscal year budget should be reviewed to ensure
compliance with anticipated expenditures and revenues.
3040.4.1 General Purchases
This category consists of the following general purchase classifications:


Supplies including office and field supplies, fuel, etc.



Materials, etc.



Equipment including office equipment, tools, etc.



Software and other intangible goods.



Recurring expenditures such as utilities, payroll taxes and benefits, employee
health insurance costs, monthly rental payments and cash transfers between
accounts.

Adopted: 12/18/2003
Amended: 11/20/2014
Amended: 109/157/2026

2



Other purchases which cannot be classified in one of the above categories,
such as advances and reimbursements for travel, mileage reimbursement for
use of personal automobiles and local meal expenses.

3040.4.2 Contract Services
This category includes formal and informal service contracts and agreements,
equipment repairs, and specialized professional services including, but not limited
to, surveyors, engineers, architects, attorneys/ legal counsel, auditors,
management consultants, financial consultants, and technical consultants.
Professional services subject to qualifications-based selection requirements under
applicable law shall be procured in accordance with those requirements.
3040.4.3 Capital Expenses/ Public Works Projects
This category comprises major expenditures, including those performed by
independent contractors for the District’s utilities and facilities. Said contractors
are to be considered for selection when a specific improvement project exceeds
the available personnel, equipment, and technical expertise of the District. Public
works projects shall comply with all applicable competitive bidding, prevailing
wage, bonding, licensing, and other requirements imposed by law. Purchases of
equipment, vehicles, software, and other capital assets that do not constitute
public works shall be treated as General Purchases under this Policy.
For purposes of the Uniform Public Construction Cost Accounting Act, “public
project” shall have the meaning provided in Public Contract Code section 22002.
The CUPCCAA definition of “public project” is distinct from the determination
whether work constitutes a “public work” for purposes of California prevailing
wage law.
3040.4.3.1 Public Works Projects More Than $1,000
Public Works projects that exceed $1,000 are subject to California Labor
Code Sections 1720, et seq., as well as California Code of Regulations,
Title 8, Section 16000, et seq., (the “Prevailing Wage Laws”), which
require the payment of prevailing wage rates and the performance of other
requirements on such projects.
3040.4.4 Petty Cash
This category is comprised of small, day-to-day, over-the-counter purchases made
on behalf of the District using petty cash. A petty cash fund not to exceed $500
shall be maintained and controlled by the Accounting Administrator.
3040.4.5 Emergency Purchases

Adopted: 12/18/2003
Amended: 11/20/2014
Amended: 109/157/2026

3

Formatted: Indent: Left: 1.5"
Formatted: Font: Italic
Formatted: Font: Italic
Formatted: Font: Bold

This category constitutes purchases required in an emergency when immediate
action is reasonably necessary to protect life, health, or property, restore or
maintain essential District services, address an unexpected failure of District
facilities or equipment, or prevent substantial additional damage or expense. In
such circumstances, the competitive requirements of this Policy may be waived to
the extent reasonably necessary and permitted by law. In such cases where
purchases are made outside of normal procedures, records must be maintained to
indicate the vendor, types, quantities, and disposition of items purchased or
services procured. If possible, informal or facsimile quotations should be obtained
and documented. The General Manager or designee, or Board President in the
absence of the General Manager, or Board Vice President in the absence of the
Board President and General Manager shall have the authority to issue purchase
orders and make purchases/ procurements during emergency conditions.
A report and full accounting of expenditures shall be provided to the Board of
Directors whenever emergency purchases and procurements are made.
Nothing in this section waives a competitive bidding or other requirement
imposed by statute except to the extent applicable law authorizes such a waiver.
Emergency public projects subject to CUPCCAA shall additionally comply with
Public Contract Code sections 22035 and 22050, as applicable.
3040.4.6 Sole-Source Purchases
This category makes allowances for the infrequent, but sometimes necessary,
purchase from a supplier that is the only acceptable vendor able to furnish a
certain product or service. Inasmuch as sole-source purchases are an exception
to competition, sole-source purchases must adhere to the following:


There is a lack of responsible competition for the product or service.



The vendor possesses exclusive and/ or predominant capabilities.



The product or service is unique and easily established as one-of-a-kind.



Utilizing the sole source results in future operational or maintenance
savings.



There are patented or proprietary rights that fully demonstrate a superior
patented feature not obtainable from similar products.



The product or service is available from only one source rather than
dealers and retailers from which competition could be encouraged.

The basis for a sole-source procurement exceeding $5,000 shall be documented in
writing.
Adopted: 12/18/2003
Amended: 11/20/2014
Amended: 109/157/2026

4

The use of a brand or trade-name specification on a public project shall comply
with Public Contract Code section 3400 and other applicable law.
3040.4.7 Real Property
This category includes easements, fee title and other interests in real property.
Due to the individualized nature of real property, all purchases may be by
negotiated purchase.
3040.5 Purchasing Levels and Authority
Following is a table listing the purchasing categories, the authority for individual
purchases, and the associated threshold dollar amounts.
General Manager

Board of Directors

General Purchases

Superintendents/
Fire Chief
$5,000 or less

$25,000 or less

Contract Services

$5,000 or less

$25,000 or less

Capital
Expenses/ N/A
Public
Works
Projects
Petty Cash
Less than $500
Emergency
N/A
Purchases

$25,000 or less*

Greater
$25,000
Greater
$25,000
Greater
$25,000*

Sole-Source
Purchases
Real Property

$5,000 or less
N/A

Less than $500
N/A
All amounts but
General Manager
shall notify Board
of Directors at its
next
regular
meeting
$25,000 or less
Greater
$25,000
N/A
All amounts

than
than
than

than

*The dollar amounts in this table establish expenditure and contract-approval authority
only. They do not alter the procurement method or competitive bidding requirements
applicable to a public project under Section 3040.6.3 or applicable law.
3040.5.1 Purchasing/ Procurement Authority
Purchasing and procurement authority not heretofore specifically designated is
hereby retained by the Board of Directors.
The General Manager, at his or her discretion, may delegate purchasing authority
to staff. Such delegation shall be in writing. In the absence of the General
Adopted: 12/18/2003
Amended: 11/20/2014
Amended: 109/157/2026

5

Formatted Table

Manager, purchasing authority first defers to the Board President and second to
the Board Vice President.
Emergency purchasing authority shall be exercised in accordance with Section
3040.4.5 and applicable law.
3040.5.2 Purchasing/ Procurement Limitations
Procurement limits shall apply to the reasonably anticipated total value of the
purchase, contract, or project, including reasonably foreseeable renewals,
extensions, options, and task orders. Purchases, contracts, or projects shall not be
divided or structured for the purpose of avoiding the requirements of this Policy.
For public projects subject to CUPCCAA, this prohibition shall also be applied in
accordance with Public Contract Code section 22033.
Expenditures shall be consistent with the purposes and amounts authorized in the
District’s adopted budget. Expenditures requiring a budget amendment exceeding
$5,000 the total amount approved in the current adopted budget shall be subject to
Board approval to the extent required by the District’s budget policies.
3040.6 Procurement Procedures
The procurement procedures applicable to general purchases, contract services, and other
procurements that do not constitute public projects are set forth in Sections 3040.6.1 and
3040.6.2. Public projects subject to the Uniform Public Construction Cost Accounting
Act shall be procured in accordance with Section 3040.6.3 and applicable law.
3040.6.1 Informal Solicitations – General Purchases and Services
(This section applies to general purchases, contract services, and other
procurements that are not governed by the CUPCCAA public-project procedures
in Section 3040.6.3.)
All purchases or contracts for materials, supplies, equipment and services will be
based, whenever possible and practicable, on some form of competition. There
may be exceptions to the competitive process for emergency conditions, supply or
source limitations, or other circumstances with justifications for such waiver
being documented prior to the acquisition. Moreover, quotations are not required
for consultant services or single source procurements. The following guidelines
shall be used for obtaining quotes or proposals:
Estimated Value
$0 - $25,000
$25,001 - $50,000
Greater than $50,000+
Adopted: 12/18/2003
Amended: 11/20/2014
Amended: 109/157/2026

Number and Type of Quotations
At least one verbal or written quote
Seek written quotations from at least
three
qualified
sources,
when
reasonably practicable.
Formal solicitation pursuant to Section
6

3040.6.2, unless another procurement
method is authorized by this Policy or
applicable law.
Failure to receive three quotations shall not preclude the procurement if
reasonable efforts to obtain competition are documented.
Written quotes may be either hard-copy quotes received in the mail, via facsimile
or via electronic transmission. Written quotes or the justification for not obtaining
quotes shall be maintained in the project file.
The District may maintain and utilize lists of qualified vendors and contractors to
facilitate solicitations.
Quotes may not be available for common items normally found in retail
establishments, unless in bulk or special order. The purchase of common
consumer items is acceptable without a quote, but a contractor’s discount should
be sought if a business account is established.
The procedures and dollar amounts in this section are District procurement
requirements and do not supersede any more restrictive competitive bidding
requirement imposed by law.
3040.6.2 Formal Solicitations
For procurements subject to this section, formal solicitation procedures shall be
required for procurements estimated to be greater than $50,000. This section does
not govern formal bidding of public projects under CUPCCAA, which is
governed by Section 3040.6.3 and the Public Contract Code. The use of an online
solicitation system is acceptable for formal solicitations, as well the receipt of
formal solicitations (unless specifically stated otherwise within the solicitation
documents). In addition, the notice to bidders or request for proposal shall:
1. At a minimum, be advertised in one general circulation newspaper
within the District’s geographic boundaries or advertised electronically
on an appropriate regional purchasing website.
2. Whenever possible and practical, provide a minimum of fourteen (14)
calendar days for response, unless otherwise required by the Public
Contract Code.
3. Seek the receipt of a minimum of two competitive responses, when
reasonably available. The receipt of fewer than two responses shall not
preclude an award if the District made reasonable efforts to obtain
competition.

Adopted: 12/18/2003
Amended: 11/20/2014
Amended: 109/157/2026

7

Sealed bids shall be publicly opened when required by applicable law or the
solicitation documents. Proposals and quotations need not be publicly opened
unless otherwise provided in the solicitation. Award details shall be made
available following the award of a contract.
Formal competitive solicitation shall not be required when the procurement is
properly made as an emergency purchase, sole-source purchase, cooperative or
piggyback purchase, or under another exception authorized by this Policy or
applicable law. Formal competitive solicitation shall not be required for
professional or consultant services when another selection method consistent with
Section 3040.4.2 and applicable law is used. Written responses to the notice to
bidders or request for proposal shall be maintained in the project file.
3040.6.3 Uniform Public Construction Cost Accounting Act – Public Projects
3040.6.3.1 Applicability
Resort Improvement District No. 1 has elected pursuant to Public Contract
Code section 22030 to become subject to the Uniform Public Construction
Cost Accounting Act (“CUPCCAA”). Upon notification of that election to
the State Controller, public projects shall be performed and contracted in
accordance with Public Contract Code sections 22000 et seq., the
applicable procedures and requirements of the California Uniform
Construction Cost Accounting Commission, and this Policy.
For purposes of this section, “public project” shall have the meaning
provided in Public Contract Code section 22002. Pursuant to Public
Contract Code section 22003, the District may also elect to utilize the
CUPCCAA bidding procedures for maintenance work or other work that
does not fall within the statutory definition of a public project.
3040.6.3.2 Public Project Thresholds.
Public projects shall be performed or let to contract as follows:

Adopted: 12/18/2003
Amended: 11/20/2014
Amended: 109/157/2026

a.

Public projects of $75,000 or less may be performed by
District employees by force account, by negotiated
contract, or by purchase order.

b.

Public projects of $220,000 or less may be let to contract
using the informal bidding procedures set forth in Section
3040.6.3.3.

c.

Public projects of more than $220,000 shall, except as
otherwise authorized by law, be let to contract using the
formal bidding procedures set forth in Section 3040.6.3.4.
8

The statutory amounts stated in this section shall automatically conform to
Public Contract Code section 22032, as amended from time to time. These
amounts establish the procurement methods permitted under CUPCCAA
and do not enlarge the expenditure or contract-award authority established
by Section 3040.5.
3040.6.3.3 Informal Bidding Procedures.
Notice inviting informal bids shall be provided in accordance with either
subsection (a) or subsection (b), or both:
a.

Qualified Contractors List. The District may maintain a list
of qualified contractors identified according to categories
of work in accordance with criteria established by the
California Uniform Construction Cost Accounting
Commission. If this method is used, all contractors on the
list for the category of work being bid shall be mailed,
faxed, or emailed a notice inviting informal bids, unless the
product or service is proprietary. Notice shall be provided
not less than 10 calendar days before bids are due.

b.

Construction Trade Journals. In lieu of, or in addition to,
use of a qualified contractors list, the District may mail,
fax, or email a notice inviting informal bids to all
construction trade journals designated by the Commission
pursuant to Public Contract Code section 22036.

c.

Contents of Notice. The notice inviting informal bids shall
describe the project in general terms, state how more
detailed information concerning the project may be
obtained, and state the time and place for submission of
bids.

d.

Award. An informal contract shall be awarded to the lowest
responsible bidder. Contract-award authority shall remain
subject to the expenditure authority established by Section
3040.5.

e.

Bids Exceeding Informal Limit. If all informal bids
received exceed the informal bidding limit established by
Public Contract Code section 22032, the Board may, by
four-fifths vote, award the contract at or below the amount
authorized by Public Contract Code section 22034(d) to the
lowest responsible bidder upon determining that the
District’s cost estimate was reasonable.

3040.6.3.4 Formal Bidding Procedures.
Adopted: 12/18/2003
9
Amended: 11/20/2014
Amended: 109/157/2026

Public projects exceeding the formal bidding threshold established by
Public Contract Code section 22032 shall be let to contract in accordance
with the formal bidding requirements of CUPCCAA, including Public
Contract Code sections 22036 through 22039.
Notice inviting formal bids shall state the time and place for receiving and
opening sealed bids and shall distinctly describe the project. Notice shall
be published and provided to the construction trade journals within the
time and manner required by Public Contract Code section 22037.
Contracts shall be awarded to the lowest responsible bidder in accordance
with Public Contract Code section 22038. The District shall adopt plans,
specifications, and working details when required by Public Contract Code
section 22039.
3040.6.3.5 Emergency Public Projects.
Emergency public projects shall be handled in accordance with Sections
3040.4.5 and Public Contract Code sections 22035 and 22050.
3040.6.4 Cooperative Purchasing
In lieu of conducting an informal or formal solicitation, the District may utilize
cooperative and piggyback procurements that are based on competitive processes
that are substantially consistent with the requirements of this Policy.
Documentation of this finding and its basis shall be maintained in the project file.
3040.6.5 Task Order Agreements
The District may execute task order agreements with vendors. The procurement
process set forth in this policy shall apply to the initial award of the agreement.
During the term of the agreement, the General Manager may issue individual task
orders within budgeted amounts and within the approved scope and not-to-exceed
amount of the agreement and the General Manager’s purchasing authority. The
General Manager may approve amendments to update billing rates and fee
schedules as necessary, provided the amendment does not cause the agreement to
exceed the General Manager’s authority or a Board-approved not-to-exceed
amount.
3040.6.6 Change Orders
A change order is required when work or services performed pursuant to a
contract will exceed the approved original contract amount or changes in the
scope of work are required. A written request for change order must be completed
and approved before a change order can be authorized. Except for emergency
situations, Board approval is required for any change order or amendment that
exceeds ten percent of the initial contract amount. Subsequent change orders or
Adopted: 12/18/2003
10
Amended: 11/20/2014
Amended: 109/157/2026

amendments shall be aggregated so that Board approval is required once the total
amount approved by change order or amendment exceeds ten percent of the initial
contract amount. Nothing in this section authorizes a change order or amendment
that causes the total contract amount to exceed the approving officer’s purchasing
authority, unless the Board has specifically delegated additional authority for that
contract. The Board may delegate additional authority for change orders or
amendments when approving any contract.
3040.6.7 Purchasing Cycle
Regardless of the type of item or service being acquired, each transaction
proceeds through the following nine distinct stages in varying degrees:
1. Assessment and determination of need
2. Research and/or development of specifications
3. Estimation of anticipated cost
4. Solicitation and evaluation of quotations, bids, or proposals
5. Selection and approval of purchase
6. Award of contract or order
7. Delivery and Inspection
8. Receipt of invoice, reconciliation with delivery ticket, verification of
pricing by appropriate District staff
9. Payment
3040.6.8 Purchase Orders
Purchase orders may be necessary from time to time to facilitate purchase of
required products or services. The District’s Superintendents and the General
Manager are authorized to execute purchase orders on behalf of the District. The
purchase of all supplies, material, and capital assets in excess of $250 shall
require a purchase order.
3040.6.9 Project File
The General Manager or designee shall maintain a project file for each major
purchase or public works project. The project file may be maintained
electronically or in hard copy consistent with applicable law and the District’s
retention policy.
Adopted: 12/18/2003
Amended: 11/20/2014
Amended: 109/157/2026

11

3040.6.10 Grant-Funded Procurements
Procurements funded or reimbursed in whole or in part by federal, state, or other
grant funds shall comply with all procurement requirements applicable to the
funding source. Where an applicable funding requirement is more restrictive than
this Policy, the funding requirement shall control.

Adopted: 12/18/2003
Amended: 11/20/2014
Amended: 109/157/2026

12

RESORT IMPROVEMENT DISTRICT NO. 1
AND
SHELTER COVE SEWER AND OTHER
FACILITIES MAINTENANCE DISTRICT NO. 1
Meeting Date:

October 15, 2026

Agenda Item: VIII. 3

Agenda Item Title: Approve Budget Amendments:
a. Budget Amendment for the California Strategic Growth
Council (SGC) Community Resilience Centers (CRC)
Planning Grant Application.
b. Budget Amendment for Additional CalPERS Employee
Pension Arrears.
Presented by:

Christopher Christianson, General Manager

Type of Item:
Action Required:

☒ Action
☐ No Action

☐ Discussion
☒ Roll Call Vote

☐ Information

BACKGROUND:
Budget Amendment for the California Strategic Growth Council (SGC)
Community Resilience Centers (CRC) Planning Grant Application.
Staff recently collaborated with Engineering Solutions Services (ESS) grant writing
contractors to complete and submit a Planning Grant application to the California
Strategic Growth Council (SGC) for the Community Resilience Centers (CRC) grant
funding opportunity. The District entered into an on-call grant writing services
contract with ESS earlier this calendar year. Staff decided to enlist their expertise and
experience to apply for this grant with the goal of upgrading the Community
Clubhouse.
However, utilizing ESS to assist in this grant application entailed unbudgeted
expenses for their hourly labor, which, if awarded, are not reimbursable through the
grant. Staff decided to employ their services and pursue the application considering
the community’s strong desire to upgrade the Clubhouse, identified in the Parks &
Recreation Committee Strategic Plan, the Clubhouse’s current condition, and the
high likelihood of receiving the award, plus the time sensitivity of the grant
opportunity. ESS quoted $15,000 to help complete and submit the grant on time by
the deadline of September 4, 2026. Their proposal and invoice are attached to this
report.
If successful, the grant will enable pre-construction activities such as enhanced and
detailed designs for a new roof, HVAC system, fire-hardening improvements, ADA-

accessibility improvements, solar and EV charger additions, emergency power
interconnection, and general rehabilitation. This grant will enable the Community
Clubhouse to be shovel-ready for a future implementation grant opportunity.
To cover the additional and unbudgeted expenditure to ESS for this grant application
assistance, staff propose to reallocate $15,000 from the Administration Department
Base Wages line-item (41401) and apply it to the Consulting Services line-item
(41550). This is accomplished by reducing the pre-approved $50,000 in the
Administration Department base wages budgeted for a Grants Analyst position to
$35,000. What this translates to is a roughly two-month delay in the hiring process for
that position. Instead of six months of budgeted, full-time labor, under this proposal,
there will now be only four. In other words, instead of having this position start in
January 2027, it will start in March.
Alternatively, as discussed by the Budget Advisory Committee earlier this year, staff
may consider converting the position to part-time for at least the rest of this fiscal year
and hiring sooner. The decision will remain flexible based on available applicants,
funds, and workload. The position can then be budgeted full-time next fiscal year.
Budget Amendment for Additional CalPERS Employee Pension Arrears.
CalPERS has specific requirements for enrolling employees of participating entities.
These are based on time and tenure. While recently enrolling employees for health
coverage under CalPERS Health, the Fire Department requested to see if the Parttime Chief Duty Officer position was also eligible for health coverage. During the
review process, mainly based on the phrasing within the job description, CalPERS
determined that the position is eligible for health coverage and is also eligible for
CalPERS retirement which was not previously provided to this position. It is now
necessary to pay arrears to CalPERS to cover the past time in which this position has
been active.
Over the course of the last couple of months, the Administration Department has
been working with CalPERS by providing past wage information and other requests
for information regarding this position. CalPERS has now issued the District an
Arrears Invoice currently totaling $20,116.01.
In addition to this amount, since CalPERS issued the invoice, the position has also
received retroactive pay for a missed step increase. CalPERS is now currently
determining the additional amount of arrears that will be required due to this
retroactive increase. Therefore, the requested budget amendment is $21,000 to
allow for this additional invoice when it is provided.

FINANCIAL IMPACT:
$15,000 reallocated from the Administration Department Base Wages line-item
(41401) to the Consulting Services line-item (41550) for $0 addition to the approved
FY 2026-27 budget.
$21,000 in additional expenditures in the Fire Department PERS-Company line-item
(41414) for CalPERS employee pension arrears.
RECOMMENDATION:
Approve budget amendment for the California Strategic Growth Council (SGC)
Community Resilience Centers (CRC) Planning Grant application.
Approve budget amendment for the additional CalPERS employee pension arrears.
Move:
Second:
Beauchene:

Bonnheim:

Motion carries:

YES

NO

Hildreth:

Sanders:

Soluri:

Proposal to Prepare: SGC Community Resilience Centers Program
Planning Grant Application – Shelter Cove RID

Cover Letter
Christopher Christianson
General Manager
Shelter Cove Resort Improvement District
9126 Shelter Cove Road
Whitethorn, CA 95589

August 4, 2026

RE: Proposal to Prepare a California Strategic Growth Council Community Resilience Centers (CRC)
Program Planning Grant Application for the Shelter Cove Community Center

Dear Mr. Christianson,
Engineering Solutions Services (ESS) appreciates this opportunity and is pleased to submit this
proposal to prepare and submit a California Strategic Growth Council (SGC) Community
Resilience Centers (CRC) Program Planning Grant application on behalf of the Shelter Cove
Resort Improvement District (District) for the Shelter Cove Community Center. Round 2 of the
CRC Program is funded through the Safe Drinking Water, Wildfire Prevention, Drought
Preparedness, and Clean Air Bond Act of 2024 (the “Climate Bond,” Proposition 4).
Approximately $5 million is available for Planning Grant awards of up to $500,000 each, with no
applicant cost share, and applications are due September 4, 2026, via the SGC Submittable
platform. A Planning Grant will fund the pre-development work — community engagement,
partnership building, feasibility analysis, design, and cost estimating — needed to position the
District for a future CRC Implementation Grant (up to $10 million) to construct improvements
to the Community Center.
ESS has extensive experience preparing successful Federal and State grant applications for
hazard mitigation, disaster resilience, and community infrastructure projects, including CA
Strategic Growth Council Transformative Climate Communities (TCC) grants, FEMA Hazard
Mitigation Grant Program (HMGP), Building Resilient Infrastructure and Communities (BRIC),
and Legislative Pre-Disaster Mitigation (LPDM) applications. What sets us apart are:
•
•
•

Long-standing working relationships with State and Federal grant agencies, including SGC, that
allow us to reach staff and management to obtain clarifications and resolve issues promptly.
In-house grant and funding specialists who provide up-to-date guidance on complex State and
Federal program requirements to help clients avoid costly pitfalls.
Over a decade of experience managing State and Federal grants, giving our clients peace of mind
to administer awards and successfully complete audits.

The CRC Planning Grant is competitive and merit-reviewed, scored out of 106 points across
Vision and Objectives; Community Profile, Engagement, and Partners; Project Impact; Priority
Points; and Project Feasibility. The District is well positioned to compete considering the Shelter
Cove Community Center already serves as the community’s wildfire evacuation center and
year-round community hub — including library, food pantry, and gathering space — and its
remote, rural, unincorporated setting on the Lost Coast aligns strongly with the program’s
priority-community and geographic-diversity goals. A well-organized application that addresses
each scoring criterion in the order presented and clearly substantiates how the project builds
1

Proposal to Prepare: SGC Community Resilience Centers Program
Planning Grant Application – Shelter Cove RID

long-term community and climate resilience is essential to a competitive submittal.
ESS will prepare the application based on information provided by the District, coordinate the
recommended pre-application technical assistance with SGC, support the District in assembling
the partnerships, collaborative governance, and community engagement the application
requires, and advise on project framing to strengthen its competitiveness. Sudi Shoja will serve
as ESS’s responsible representative and primary point of contact for this engagement. ESS
appreciates the opportunity to support the District on this important project and looks forward
to working with your team to develop a competitive application. Please do not hesitate to
contact us at [email protected] or (949) 637-1405 with any questions.
Sincerely,

Sudi Shoja, PE / Principal
Engineering Solutions Services, Inc.

2

Proposal to Prepare: SGC Community Resilience Centers Program
Planning Grant Application – Shelter Cove RID

Scope of Work
ESS understands that the District is requesting that ESS prepare and submit a complete California
Strategic Growth Council Community Resilience Centers (CRC) Program Planning Grant application
package to SGC for the Shelter Cove Community Center. This will include project management and grant
strategy, partnership and community engagement support, preparation of all required application
narratives and the project work plan and budget, and response to requests for information. ESS will
provide the scope of work below based on the hourly rates stated in the Cost Estimate section.
Task 1: Project Management and Grant Strategy
•

•

•

Conduct a project kickoff meeting with District staff to confirm project objectives, application
strategy, schedule, roles and responsibilities, and the list of information required from the District to
complete the application.
Provide ongoing project management, coordination, and communication throughout the application
period, including regular status check-ins with District staff, internal QA/QC reviews, schedule
tracking, and budget monitoring.
Prepare and submit the CRC Application Technical Assistance Request Form and coordinate with
SGC CRC Program staff on eligibility and program questions throughout the application period.

Task 2: Partnerships, Collaborative Governance, and Community Engagement
•

•

Prepare the Prior Community Engagement documentation and draft the Future Community
Engagement Plan, including culturally appropriate engagement methods, accountability measures,
and defined roles for residents and community-based organizations.
Develop materials for, and document, one community engagement activity (e.g., a community
meeting) to inform the application and demonstrate community-driven planning.

Task 3: Planning Grant Application Preparation
•
•
•

•

•
•

Define the Planning Area (the CRC Facility site and the impacted community) with addresses and
coordinates, and prepare the Vision Statement and proposal-alignment narrative.
Prepare the Community Profile narrative, identifying local priority populations and vulnerable
residents.
Prepare the Project Impact narratives, including the top climate hazards (wildfire, Public Safety
Power Shutoffs and extended power outages, and access and isolation risk), their impacts on at-risk
residents, factors of community resilience, and how the proposed planning activities build climate
and community resilience.
Prepare the draft project work plan and budget using the SGC Application Workbook, including lineitem costs, cost categories, funding sources, staffing, and deliverables consistent with program cost
caps.
Prepare the Applicant Capacity narrative and Priority Points documentation.
Assemble the complete application in Submittable, perform internal QA/QC, route the package to
the District for review, and support final submission and confirmation of receipt.

Task 4: Threshold Review and Requests for Information
•

Respond to SGC threshold-review notifications and requests for information, including preparing
any missing documentation within SGC’s brief cure window. Because the nature and extent of such
3

Proposal to Prepare: SGC Community Resilience Centers Program
Planning Grant Application – Shelter Cove RID
requests cannot be predicted, minimal hours have been allocated for this task; any additional work
will be performed based on the hourly rates in our contract.

Schedule
*ESS will adjust the schedule as needed to meet SGC’s September 4, 2026, 11:59 p.m. Pacific
Time submission deadline.
Description
Notice to Proceed to ESS
Kickoff meeting; confirm strategy, roles, and
information request list; submit Application
Technical Assistance Request Form
Confirm priority-community/DAC status, Cal
OES Fire and Mutual Aid Region, and
eligibility/threshold review; establish
Submittable account
Support identification and engagement of
Partners; draft proposed Collaborative
Governance Structure and partner list
Prepare Prior Community Engagement
documentation and draft Future Community
Engagement Plan
Develop Planning Area definition, Vision
Statement, and narrative outline; draft
project work plan and budget (Application
Workbook)
Prepare draft narrative responses
(Community Profile, Project Impact and
climate hazards, programs and services,
Applicant Capacity, Priority Points)
Draft partner Letters of Commitment/Support
and Board authorizing resolution
Submit draft application package to District
for review
District review and consolidated comments
Address comments, finalize package, internal
QA/QC and Submittable validation
District authorized representative reviews and
submits final application via Submittable (no
later than Sept 4, 2026, 11:59 p.m. PT)
Post-submission support: respond to SGC
threshold-review or clarification requests, if
any

4

Estimated Schedule
Week 1

Responsible Party
District

Week 1

ESS / District

Weeks 1–2

ESS / District

Weeks 1–3

ESS / District

Weeks 2–3

ESS

Weeks 2–3

ESS

Weeks 2–4

ESS

Weeks 2–3

ESS / District

Week 4

ESS

Week 4

District

Weeks 4–5

ESS

Week 5

District

Post-submission

ESS / District

Proposal to Prepare: SGC Community Resilience Centers Program
Planning Grant Application – Shelter Cove RID

Cost Estimate
ESS’s detailed cost estimate is provided below as a not-to-exceed amount of $15,000 to prepare and submit a complete CRC Program Planning
Grant application package on behalf of the District, including project management and grant strategy; partnership and collaborative-governance
support; community engagement documentation and planning; all required application narratives; the project work plan and budget workbook;
Priority Points documentation; supporting letters and the authorizing resolution; and post-submission threshold-review support. ESS can tailor
the level of effort to the District’s preferred budget.

5

Proposal to Prepare: SGC Community Resilience Centers Program
Planning Grant Application – Shelter Cove RID

$218

Technical
Writer /
Grant
Writer
$220

Principal
/ Project
Manager

Task Item
Hourly Rates

Senior
Associate

Total
Hours

Total
Cost per
Task

$188

Task 1: Project Management and Grant Strategy
Project kickoff meeting; confirm objectives, strategy, schedule, roles, and information
request list

Hours

1

1

1

3

$600

Ongoing project management, coordination, communication, status check-ins, internal
QA/QC, schedule and budget tracking

Hours

5.5

2

4

11.5

$2,400

Prepare and submit Application Technical Assistance Request Form; coordinate with SGC
CRC staff

Hours

0.5

0.5

1

$200

Subtotal – Task 1

7

3

5.5

15.5

$3,200

Task 2: Partnerships, Collaborative Governance, and Community Engagement
Prepare Prior Community Engagement documentation and draft Future Community
Engagement Plan

Hours

2

6

2

10

$2,100

Develop materials for and document one community engagement activity

Hours

1

2

2

5

$1,000

3

8

4

15

$3,100

Subtotal – Task 2
Task 3: Planning Grant Application Preparation
Define Planning Area; prepare Vision Statement and proposal-alignment narrative

Hours

0.5

1.5

0.5

2.5

$500

Prepare Community Profile narrative and identify priority populations

Hours

0.5

2

1

3.5

$700

Prepare Project Impact narratives (climate hazards, impacts, factors of resilience, building
resilience, programs and services)

Hours

2

12

2

16

$3,500

Prepare draft project work plan and budget (SGC Application Workbook)

Hours

1

4

1

6

$1,300

Prepare Applicant Capacity narrative and Priority Points documentation

Hours

1

2

1

4

$800

Assemble complete application in Submittable, QA/QC, route for District review, support
submission

Hours

1.5

4

5.5

$1,100

9.5

37.5

$7,900

Subtotal – Task 3

6.5

Task 4: Threshold Review and Requests for Information

6

21.5

Proposal to Prepare: SGC Community Resilience Centers Program
Planning Grant Application – Shelter Cove RID
Respond to SGC threshold-review notifications and requests for information (minimal
hours allocated)

1

2

1

4

$800

Subtotal – Task 4

1

2

1

4

$800

TOTAL PROJECT HOURS

17.5

34.5

20

72

ESTIMATED TOTAL PROJECT COST

$3,815

$7,590

$3,760

7

Hours

$15,000

INVOICE
COVER

Company Logo
ISSUING COMPANY AND REMITTANCE ADDRESS

INVOICE NO.

2603-196B

Engineering Solutions Services
23232 Peralta Drive, Suite 112
Laguna Hills, CA 92653
Tel: (949) 797-6055
Fax: (949) 833-9909
Client

Remit To:
Engineering Solutions Services
23232 Peralta Drive, Suite 112
Laguna Hills, CA 92653

DATE

9/30/2026

SUBCONTRACT NUMBER / PROJECT NUMBER

Christopher Christianson
General Manager
Shelter Cove Resort Improvement District
9127 Shelter Cove Rd
Whitethorne, CA, 95590

MM Project Manager: Salvador Munoz
PERIOD COVERED

From: 8/1/2026

To: 8/30/2026

[email protected]
PROJECT TITLE

TOTAL

A Strategic Growth Council Community
Resilience Centers (CRC)
Planning Grant Application

INVOICE

Payment Request Number

$ 15,000.00

AMOUNT

2603-196B

Invoice Summary
Total This Invoice
Previously Invoiced
Invoiced to Date

$
$
$

15,000.00
5,840.00
20,840.00

Payment Summary
Total Paid to Date:
Total Invoiced to Date
Amount Outstanding:

$
$
$

5,840.00
20,840.00
15,000.00

$
$

20,840.00
100.00%

Budget Summary

Total Authorized Contract Amount
Remaining Contract Amount
Percentage Complete

Engineering Solutions Services
23232 Peralta Drive, Suite 112
Laguna Hills, CA 92653
Tel: (949) 797-6055
Fax: (949) 833-9909
Project Title:

Invoice Number
Invoice Date:
Period Start:
Period End:

#REF!
PROGRESS REPORT

8-1-26 to 8-30-26

Prepare a California Strategic Growth Council Community
Resilience Centers (CRC) Program Planning Grant
application for the Shelter Cove Community Center,
submitted for review, finalzied and submitted the
application package with all of its attachments.

2603-196B
9/30/2026
8/1/2026
8/30/2026

Shelter Cove Resort Improvement District #1

11:44 AM
06/29/26
Accrual Basis

Ordinary Income/Expense
Income
01 · Capital Income
30000 · 2965 Special Utility Tax Cap
31505 · Hkp Capacity Chg-Res
31510 · Hkp Connection Fee
33520 · Line Extension/Non Standard
Total 01 · Capital Income
02 · Operational Income
Misc. Income
31100 · Interest
32400 · Frontier Pole Attachment
32401 · Library Fund Donations
34010 · Greens Fees
34012 · Airport Parking Fees
35900 · Misc Income
36199 · Tower Rental
36200 · Clubhouse Rental
36201 · FD Mutual Aid Response
Total Misc. Income
Taxes (O&M)
2963B · Fire Tax-Prop 172
30510 · 2920/60 State Prop Tax
30515 · 2961/62 Standby Tax W/S
30520 · 2963A Fire Tax
35025 · 2964 Spec Util Tax
Total Taxes (O&M)
Utility payments
Residential
30110 · Residential Service Fee
30111 · Residential Overage
32110 · Residential Usage
Total Residential
3053001 · Commercial
30121 · Comm Overage
32120 · Commercial Service Fee
32121 · Commercial Usage 0-2000 Kw
Total 3053001 · Commercial
30555 · Late Fees & Adjustments
Total Utility payments
Total 02 · Operational Income
03 · Grant Income
10163 · USDA-CWDG Wildfire Grant
10164 · CALFIRE Prevention Grant
Total 03 · Grant Income
Total Income
Gross Profit
Expense
058 · Operating Expense
04 · Operational Expenses
041 · Labor Expenses
41401 · Base Wages-Other
41430 · FD Volunteer Pay
41438 · Duty Officer Pay
41440 · FD Temp Laborer
41401 · Base Wages-Other - Other
Total 41401 · Base Wages-Other
41402 · Overtime
41403 · Standby Pay
41405 · One Time Payment
41411 · FICA-Medicare
41412 · Unemployment & ETT
41413 · Health/Dental/Vision/Life
41414 · PERS-Company
41415 · Workers Comp Insurance
41419 · Clothing Allowance
41421 · Medical Deductible
41425 · PERS Unfunded Acc Liability
41429 · Board Member Stipend
41437 · Mutual Aid FF Reimbursemen

Profit & Loss Budget vs. Actual
July 2026 through June 2027

Admin
Jul '26 - Jun 27

Budget

333,750

333,750

35,000

Electric
Jul '26 - Jun 27

Budget

Fire
Jul '26 - Jun 27

Budget

Parks
Jul '26 - Jun 27

Budget

25,000
12,750
10,000
47,750

12,000

10,000
75,000

7,000

120,000

19,000

18,000

400,000
418,000

20,000
9,400

21,150

29,400

15,000

2,000
16,400

415,000

400,000
25,000
630,000
1,055,000
110,000
30,000
150,000
290,000
1,345,000
1,364,000

833,000

1,411,750
1,411,750

3,000,000
200,000
3,200,000
4,033,000
4,033,000

424,724
424,724

381,887
381,887
16,422
6,300

32,491
5,521
148,630
32,582
8,907

30,953
5,260
85,902
30,284
19,595
825
1,800

2,100
154,546
10,875

Budget

15,000
6,150

400
13,000
1,000

405,000

196,250
726,250

1,215,000
1,215,000

Budget

Water
Jul '26 - Jun 27

15,000

10,000

530,000

35,000
35,000
881,250

Sewer
Jul '26 - Jun 27

18,000
58,696
8,000
127,414
212,110

16,226
2,757
46,598
19,113
20,486
600

256,000

16,400

16,400
16,400

Budget

35,000
12,000
400
13,000
1,000
50,000
75,000
2,000
400,000
588,400

14,000

26,000

14,000

26,000

340,000

340,000

250,000
20,000
45,000
315,000

990,000
45,000
675,000
1,710,000

45,000

23,000
12,000

45,000

35,000

385,000
399,000

350,000
391,000

133,000
87,000
150,000
370,000
35,000
2,115,000
3,884,650

420,400
420,400

3,000,000
200,000
3,200,000
7,516,700
7,516,700

18,000
58,696
8,000
1,474,556
1,559,252
48,649
17,500

420,150
420,150

125,273
125,273
9,346
2,100

389,933
389,933
22,881
9,100

1,937
329

10,459
1,777
41,707
9,934
21,376
275
600

32,230
5,477
171,544
33,180
14,251
1,375
2,400

Budget %

333,750
60,000
28,300
10,000
432,050

10,000
530,000
40,000
405,000
196,250
1,181,250

25,325
25,325

4,453

TOTAL
Jul '26 - Jun 27

124,296
21,121
494,381
125,093
89,068
2,475
7,500
154,546
10,875
256,000

Page 1 of 3

Shelter Cove Resort Improvement District #1

11:44 AM
06/29/26
Accrual Basis

Profit & Loss Budget vs. Actual
July 2026 through June 2027

Total 041 · Labor Expenses
042 · Board Expenses
41432 · Board Training
41434 · Board Travel
Total 042 · Board Expenses
043 · General Administration
41453 · Admin/Banking Fees
41456 · Audit
41457 · Quickbooks
41458 · Phone/Security
41471 · Dues & Subscriptions
41481 · Legal General
41491 · Misc Expense
41500 · Office Equipment (Non Comp
41501 · Office Supplies
41502 · Postage
41511 · Training
41512 · Travel/ Per Diem
41513 · IT Services
41550 · Consulting Services
Total 043 · General Administration
044 · Maintenance & Operations
50101 · Chemicals
50102 · Vegetation/Greenbelt Mgmt
50122 · Elec Purchase/Transmission
50131 · Architect/Engineer General
50132 · Light Equip/Tool Maint
50141 · Heavy Equip Maint
50142 · Equip Rental
50151 · Regulatory Fees & Permits
50161 · Staff First Aid Supplies
50171 · Garbage/Dumpster Service
50191 · Prop/Liability Insurance
50201 · Lab Supplies
50202 · Lab Tests
50203 · Lab Equipment
50220 · Construction Supplies
50221 · Safety Equipment
50251 · Small Tools
50261 · Supplies General
50274 · Fire/EMS Medical Supplies
50275 · Fire Dept Uniforms/Badges
50279 · Propane Fuel
50280 · Diesel-Dyed (Generators)
50281 · Fuel-Unleaded
50282 · Vehicle Maintenance
50284 · Diesel-Clear
50285 · Dielectric Maintenance
50401 · Power Pole Replacement
50402 · Transformer Replacement
50405 · Utility Road Patch Repair
50406 · PRV/PRS Replacement
50407 · WWTP Equip Maintenance
50408 · Gen Plant Equip Maintenance
50501 · Elec Meter Maintenance
50502 · Elec. Fuse Maintenance
50503 · Water System Maintenance
50504 · Lift Station Maintenance
50505 · Playground/Trails Maintenanc
50710 · Facility Maintenance
50713 · Sludge Disposal
50719 · Radio/Telemetry Maintenance
50720 · Airport Maintenance
50721 · Emergency Notification Syste
50723 · Golf Course Improvements
50725 · New Services
50727 · Library Operations
50728 · CERT Operations
50731 · Eel River Camp Crews
50732 · Community Center Improvem

Admin
Jul '26 - Jun 27

Budget
820,376

Electric
Jul '26 - Jun 27

Budget
579,228

Fire
Jul '26 - Jun 27

Budget
573,890

Parks
Jul '26 - Jun 27

Budget
32,044

Sewer
Jul '26 - Jun 27

Budget
222,847

Water
Jul '26 - Jun 27

Budget
682,371

TOTAL
Jul '26 - Jun 27

Budget Budget %
2,910,756

2,000
2,000
4,000

2,000
2,000
4,000

25,000
55,000
2,500
20,000
20,000
10,000
2,000
1,500
10,000
5,000
2,000
2,000
4,000
2,000
161,000

25,000
55,000
2,500
20,000
34,500
10,000
2,000
1,500
10,000
5,000
19,700
16,000
15,500
2,000
218,700

3,000
500
1,000
17,499

1,500

300

5,000

6,000

2,500
2,000
2,000

8,000
8,000

11,500

22,000

24,000
550,000
3,000
2,000
10,000
100
7,000

500
500
500

3,000
36,747

41,740

500
6,000
5,000
500

30,000
8,000
15,000
8,000
3,000
30,000
20,000

10,000
1,000
5,000
4,000
3,000
500
1,000
15,000
6,000

1,500

2,000

3,000

3,000
1,000
3,500

4,000
3,000
3,000

3,200

9,000

12,000

45,000

20,000

1,000
300
2,500
200
15,000

1,500
300
2,500
100
19,000

500
500
500
1,000

1,500
37,417
6,000
25,000
1,000
1,000
1,000
1,000
1,000

2,500
26,726
5,000
12,000
1,000
500
1,000
1,000
1,000

2,500

1,500

500

8,000
7,000
7,000

8,000
8,000
6,000

15,000

15,000
4,000

200

1,000
300
3,000
6,500

11,208

23,000

12,000
1,000
15,000

4,000

1,000

10,000
1,000
1,000

2,500

40,000

5,000

4,000
2,000

5,000
14,000
400

30,000

5,000

28,000

2,000
23,000
1,500

1,000

2,000

5,000

1,500

65,000
24,000
550,000
6,500
2,900
18,500
7,400
44,500
500
8,000
171,337
11,000
37,000
2,000
2,500
18,500
8,500
10,000
4,000
3,000
4,500
30,000
25,000
45,800
27,000
3,000
30,000
20,000
30,000
4,000
23,000
12,000
1,000
15,000
28,000
5,000
4,000
20,000
23,000
4,000
5,000
1,000
14,000
9,500
400
5,000
40,000
30,000

Page 2 of 3

Shelter Cove Resort Improvement District #1

11:44 AM
06/29/26
Accrual Basis

Total 044 · Maintenance & Operations
Total 04 · Operational Expenses
Total 058 · Operating Expense
080 · Grant Expense
80113 · USDA-CWDG Wildfire
80114 · CALFIRE Prevention
80115 · Airport Operations
Total 080 · Grant Expense
090 · Capital Expenses
90223 · Work Truck
90603 · Computer Equipment
90930 · SCADA System Improvements
90957 · Clubhouse Repairs
92017 · Sodium Bisulfite/Chlorine Equip
92020 · New Altec Line Truck
92031 · Generator Radiator Replacement
92034 · New Website
92035 · Electric Meter Upgrade
92036 · New Command/ Utility Vehicle
92037 · Plans Fire Gar. Remodel Grant
92038 · Asphalt New Building
92039 · WTP Chlorination System
92040 · Utly System Assmnt/ Rate Study
92041 · Financial Consultant
92042 · Cross-Conn Control Haz Assmnt
Total 090 · Capital Expenses
Total Expense
Net Ordinary Income
Net Income

Profit & Loss Budget vs. Actual
July 2026 through June 2027

Admin
Jul '26 - Jun 27

Budget
67,799
1,053,175
1,053,175

1,500

Electric
Jul '26 - Jun 27

Budget
793,347
1,384,075
1,384,075

Fire
Jul '26 - Jun 27

Budget
105,740
701,630
701,630

Parks
Jul '26 - Jun 27

Budget
82,908
118,152
118,152

Sewer
Jul '26 - Jun 27

Budget
233,917
465,764
465,764

Water
Jul '26 - Jun 27

Budget
170,626
864,997
864,997

Budget Budget %
1,454,337
4,587,793
4,587,793

3,000,000
200,000

3,000,000
200,000

3,200,000

3,200,000

27,000
1,000
30,000
120,000

27,000
1,500
85,000

27,000
30,000

15,000

5,500

81,000
4,000
115,000
30,000
15,000
120,000
5,500

60,000
20,000
20,000

60,000
50,000

100,000
107,000
1,160,175
54,825
54,825

TOTAL
Jul '26 - Jun 27

148,000
1,532,075
(120,325)
(120,325)

100,000
4,001,630
31,370
31,370

30,000
148,152
(131,752)
(131,752)

128,500
594,264
(174,114)
(174,114)

14,000
181,000
1,045,997
(625,597)
(625,597)

60,000
20,000
20,000
60,000
50,000
100,000
14,000
694,500
8,482,293
(965,593) 0
(965,593) 0

Page 3 of 3

Shelter Cove Resort Improvement District #1

11:44 AM
06/29/26
Accrual Basis

Ordinary Income/Expense
Income
01 · Capital Income
30000 · 2965 Special Utility Tax Cap
31505 · Hkp Capacity Chg-Res
31510 · Hkp Connection Fee
33520 · Line Extension/Non Standard
Total 01 · Capital Income
02 · Operational Income
Misc. Income
31100 · Interest
32400 · Frontier Pole Attachment
32401 · Library Fund Donations
34010 · Greens Fees
34012 · Airport Parking Fees
35900 · Misc Income
36199 · Tower Rental
36200 · Clubhouse Rental
36201 · FD Mutual Aid Response
Total Misc. Income
Taxes (O&M)
2963B · Fire Tax-Prop 172
30510 · 2920/60 State Prop Tax
30515 · 2961/62 Standby Tax W/S
30520 · 2963A Fire Tax
35025 · 2964 Spec Util Tax
Total Taxes (O&M)
Utility payments
Residential
30110 · Residential Service Fee
30111 · Residential Overage
32110 · Residential Usage
Total Residential
3053001 · Commercial
30121 · Comm Overage
32120 · Commercial Service Fee
32121 · Commercial Usage 0-2000 Kw
Total 3053001 · Commercial
30555 · Late Fees & Adjustments
Total Utility payments
Total 02 · Operational Income
03 · Grant Income
10163 · USDA-CWDG Wildfire Grant
10164 · CALFIRE Prevention Grant
Total 03 · Grant Income
Total Income
Gross Profit
Expense
058 · Operating Expense
04 · Operational Expenses
041 · Labor Expenses
41401 · Base Wages-Other
41430 · FD Volunteer Pay
41438 · Duty Officer Pay
41440 · FD Temp Laborer
41401 · Base Wages-Other - Other
Total 41401 · Base Wages-Other
41402 · Overtime
41403 · Standby Pay
41405 · One Time Payment
41411 · FICA-Medicare
41412 · Unemployment & ETT
41413 · Health/Dental/Vision/Life
41414 · PERS-Company
41415 · Workers Comp Insurance
41419 · Clothing Allowance
41421 · Medical Deductible
41425 · PERS Unfunded Acc Liability
41429 · Board Member Stipend
41437 · Mutual Aid FF Reimbursemen

Profit & Loss Budget vs. Actual
July 2026 through June 2027

Admin
Jul '26 - Jun 27

Budget

333,750

333,750

35,000

Electric
Jul '26 - Jun 27

Budget

Fire
Jul '26 - Jun 27

Budget

Parks
Jul '26 - Jun 27

Budget

25,000
12,750
10,000
47,750

12,000

10,000
75,000

7,000

120,000

19,000

18,000

400,000
418,000

20,000
9,400

21,150

29,400

15,000

2,000
16,400

415,000

400,000
25,000
630,000
1,055,000
110,000
30,000
150,000
290,000
1,345,000
1,364,000

833,000

1,411,750
1,411,750

3,000,000
200,000
3,200,000
4,033,000
4,033,000

409,724
409,724

381,887
381,887
16,422
6,300

32,491
5,521
148,630
32,582
8,907

30,953
5,260
85,902
30,284
19,595
825
1,800

2,100
154,546
10,875

Budget

15,000
6,150

400
13,000
1,000

405,000

196,250
726,250

1,215,000
1,215,000

Budget

Water
Jul '26 - Jun 27

15,000

10,000

530,000

35,000
35,000
881,250

Sewer
Jul '26 - Jun 27

18,000
58,696
8,000
127,414
212,110

16,226
2,757
46,598
40,113
20,486
600

256,000

16,400

16,400
16,400

Budget

35,000
12,000
400
13,000
1,000
50,000
75,000
2,000
400,000
588,400

14,000

26,000

14,000

26,000

340,000

340,000

250,000
20,000
45,000
315,000

990,000
45,000
675,000
1,710,000

45,000

23,000
12,000

45,000

35,000

385,000
399,000

350,000
391,000

133,000
87,000
150,000
370,000
35,000
2,115,000
3,884,650

420,400
420,400

3,000,000
200,000
3,200,000
7,516,700
7,516,700

18,000
58,696
8,000
1,459,556
1,544,252
48,649
17,500

420,150
420,150

125,273
125,273
9,346
2,100

389,933
389,933
22,881
9,100

1,937
329

10,459
1,777
41,707
9,934
21,376
275
600

32,230
5,477
171,544
33,180
14,251
1,375
2,400

Budget %

333,750
60,000
28,300
10,000
432,050

10,000
530,000
40,000
405,000
196,250
1,181,250

25,325
25,325

4,453

TOTAL
Jul '26 - Jun 27

124,296
21,121
494,381
146,093
89,068
2,475
7,500
154,546
10,875
256,000

Page 1 of 3

Shelter Cove Resort Improvement District #1

11:44 AM
06/29/26
Accrual Basis

Profit & Loss Budget vs. Actual
July 2026 through June 2027

Total 041 · Labor Expenses
042 · Board Expenses
41432 · Board Training
41434 · Board Travel
Total 042 · Board Expenses
043 · General Administration
41453 · Admin/Banking Fees
41456 · Audit
41457 · Quickbooks
41458 · Phone/Security
41471 · Dues & Subscriptions
41481 · Legal General
41491 · Misc Expense
41500 · Office Equipment (Non Comp
41501 · Office Supplies
41502 · Postage
41511 · Training
41512 · Travel/ Per Diem
41513 · IT Services
41550 · Consulting Services
Total 043 · General Administration
044 · Maintenance & Operations
50101 · Chemicals
50102 · Vegetation/Greenbelt Mgmt
50122 · Elec Purchase/Transmission
50131 · Architect/Engineer General
50132 · Light Equip/Tool Maint
50141 · Heavy Equip Maint
50142 · Equip Rental
50151 · Regulatory Fees & Permits
50161 · Staff First Aid Supplies
50171 · Garbage/Dumpster Service
50191 · Prop/Liability Insurance
50201 · Lab Supplies
50202 · Lab Tests
50203 · Lab Equipment
50220 · Construction Supplies
50221 · Safety Equipment
50251 · Small Tools
50261 · Supplies General
50274 · Fire/EMS Medical Supplies
50275 · Fire Dept Uniforms/Badges
50279 · Propane Fuel
50280 · Diesel-Dyed (Generators)
50281 · Fuel-Unleaded
50282 · Vehicle Maintenance
50284 · Diesel-Clear
50285 · Dielectric Maintenance
50401 · Power Pole Replacement
50402 · Transformer Replacement
50405 · Utility Road Patch Repair
50406 · PRV/PRS Replacement
50407 · WWTP Equip Maintenance
50408 · Gen Plant Equip Maintenance
50501 · Elec Meter Maintenance
50502 · Elec. Fuse Maintenance
50503 · Water System Maintenance
50504 · Lift Station Maintenance
50505 · Playground/Trails Maintenanc
50710 · Facility Maintenance
50713 · Sludge Disposal
50719 · Radio/Telemetry Maintenance
50720 · Airport Maintenance
50721 · Emergency Notification Syste
50723 · Golf Course Improvements
50725 · New Services
50727 · Library Operations
50728 · CERT Operations
50731 · Eel River Camp Crews
50732 · Community Center Improvem

Admin
Jul '26 - Jun 27

Budget
805,376

Electric
Jul '26 - Jun 27

Budget
579,228

Fire
Jul '26 - Jun 27

Budget
594,890

Parks
Jul '26 - Jun 27

Budget
32,044

Sewer
Jul '26 - Jun 27

Budget
222,847

Water
Jul '26 - Jun 27

Budget
682,371

TOTAL
Jul '26 - Jun 27

Budget Budget %
2,916,756

2,000
2,000
4,000

2,000
2,000
4,000

25,000
55,000
2,500
20,000
20,000
10,000
2,000
1,500
10,000
5,000
2,000
2,000
4,000
17,000
176,000

25,000
55,000
2,500
20,000
34,500
10,000
2,000
1,500
10,000
5,000
19,700
16,000
15,500
17,000
233,700

3,000
500
1,000
17,499

1,500

300

5,000

6,000

2,500
2,000
2,000

8,000
8,000

11,500

22,000

24,000
550,000
3,000
2,000
10,000
100
7,000

500
500
500

3,000
36,747

41,740

500
6,000
5,000
500

30,000
8,000
15,000
8,000
3,000
30,000
20,000

10,000
1,000
5,000
4,000
3,000
500
1,000
15,000
6,000

1,500

2,000

3,000

3,000
1,000
3,500

4,000
3,000
3,000

3,200

9,000

12,000

45,000

20,000

1,000
300
2,500
200
15,000

1,500
300
2,500
100
19,000

500
500
500
1,000

1,500
37,417
6,000
25,000
1,000
1,000
1,000
1,000
1,000

2,500
26,726
5,000
12,000
1,000
500
1,000
1,000
1,000

2,500

1,500

500

8,000
7,000
7,000

8,000
8,000
6,000

15,000

15,000
4,000

200

1,000
300
3,000
6,500

11,208

23,000

12,000
1,000
15,000

4,000

1,000

10,000
1,000
1,000

2,500

40,000

5,000

4,000
2,000

5,000
14,000
400

30,000

5,000

28,000

2,000
23,000
1,500

1,000

2,000

5,000

1,500

65,000
24,000
550,000
6,500
2,900
18,500
7,400
44,500
500
8,000
171,337
11,000
37,000
2,000
2,500
18,500
8,500
10,000
4,000
3,000
4,500
30,000
25,000
45,800
27,000
3,000
30,000
20,000
30,000
4,000
23,000
12,000
1,000
15,000
28,000
5,000
4,000
20,000
23,000
4,000
5,000
1,000
14,000
9,500
400
5,000
40,000
30,000

Page 2 of 3

Shelter Cove Resort Improvement District #1

11:44 AM
06/29/26
Accrual Basis

Total 044 · Maintenance & Operations
Total 04 · Operational Expenses
Total 058 · Operating Expense
080 · Grant Expense
80113 · USDA-CWDG Wildfire
80114 · CALFIRE Prevention
80115 · Airport Operations
Total 080 · Grant Expense
090 · Capital Expenses
90223 · Work Truck
90603 · Computer Equipment
90930 · SCADA System Improvements
90957 · Clubhouse Repairs
92017 · Sodium Bisulfite/Chlorine Equip
92020 · New Altec Line Truck
92031 · Generator Radiator Replacement
92034 · New Website
92035 · Electric Meter Upgrade
92036 · New Command/ Utility Vehicle
92037 · Plans Fire Gar. Remodel Grant
92038 · Asphalt New Building
92039 · WTP Chlorination System
92040 · Utly System Assmnt/ Rate Study
92041 · Financial Consultant
92042 · Cross-Conn Control Haz Assmnt
92043 · Lift Station #3 Improvements
92044 · New Backhoe
Total 090 · Capital Expenses
Total Expense
Net Ordinary Income
Net Income

Profit & Loss Budget vs. Actual
July 2026 through June 2027

Admin
Jul '26 - Jun 27

Budget
67,799
1,053,175
1,053,175

1,500

Electric
Jul '26 - Jun 27

Budget
793,347
1,384,075
1,384,075

Fire
Jul '26 - Jun 27

Budget
105,740
722,630
722,630

Parks
Jul '26 - Jun 27

Budget
82,908
118,152
118,152

Sewer
Jul '26 - Jun 27

Budget
233,917
465,764
465,764

Water
Jul '26 - Jun 27

Budget
170,626
864,997
864,997

Budget Budget %
1,454,337
4,608,793
4,608,793

3,000,000
200,000

3,000,000
200,000

3,200,000

3,200,000

1,000

1,500
30,000

120,000

87,250

15,000

5,500

4,000
87,250
30,000
15,000
120,000
5,500

60,000
20,000
20,000

60,000
50,000

100,000

107,000
1,160,175
54,825
54,825

TOTAL
Jul '26 - Jun 27

27,000
148,000
1,532,075
(120,325)
(120,325)

100,000
4,022,630
10,370
10,370

30,000
148,152
(131,752)
(131,752)

27,750
27,000
71,250
537,014
(116,864)
(116,864)

14,000
27000
238,250
1,103,247
(682,847)
(682,847)

60,000
20,000
20,000
60,000
50,000
100,000
14,000
27,750
81,000
694,500
8,503,293
(986,593) 0
(986,593) 0

Page 3 of 3

RESORT IMPROVEMENT DISTRICT NO. 1
AND
SHELTER COVE SEWER AND OTHER
FACILITIES MAINTENANCE DISTRICT NO. 1
Meeting Date:

October 15, 2026

Agenda Item: VIII. 4

Agenda Item Title: Approve Policy No. 2375: Grants Analyst/ Confidential
Job Description.
Presented by:

Christopher Christianson, General Manager

Type of Item:
Action Required:

☒ Action
☐ No Action

☐ Discussion
☒ Roll Call Vote

☐ Information

BACKGROUND:
Three-Year Goal No. 2 of the FY 2026-27 through FY 2029-30 Strategic Plan,
adopted by the Board on July 16, 2026, is to Strengthen Financial Management,
Organization and Long-Term Sustainability. Objective No. 3 under this goal is to
“Fund and hire a full-time grants staff member.” The implementation schedule
calls for Board approval of a position description during the second quarter of FY
2026-27 (late 2026) and for staff to begin the recruitment work during the third
quarter of FY 2026-27 (early 2027). The FY 2026-27 budget includes $50,000 in
salary and benefits for this purpose.
Staff recommend establishing a Grants Analyst as a full-time District position. The
proposed job description (Attachment 1) assigns responsibility for identifying and
developing grant and other non-ratepayer funding opportunities; administering
grants; coordinating fiscal and regulatory compliance; maintaining grant records
and reports; and supporting the District’s overall funding strategy.
The FLSA non-exempt, for-cause position would be assigned to the
Administration Department as a confidential employee. It would initially report to
the Administrative Superintendent under the General Manager’s general
oversight. The District’s risk management insurance provider, Golden State Risk
Management Authority (GSRMA), also reviewed the job description for
compliance with standard employment-practices.
Staff propose to add the Grants Analyst classification to the Exhibit “A” Salary
Schedule of Policy 2010 at the same level as the Chief Duty Officer classification:
Step 1 at $40.40 per hour to Step 10 at $50.45 per hour. This proposed range is
aligned with the average pay for this position in the state, which falls between
$20.16 and $53.38 per hour, according to ZipRecruiter.com. Placement within the
Board-approved range would remain an administrative appointment decision

based on qualifications, operational needs, and available funding. Staff anticipate
fully updating Policy 2010 by January or February, 2027.
Please see the attached job description for further details.
FINANCIAL IMPACT:
Up to $50,000 is available in the FY 2026-27 budget for Grants Analyst salary and
benefits.
RECOMMENDATION:
Approve Policy No. 2375: Grants Analyst/ Confidential job description.
Move:
Second:
Soluri:

Sanders:

Motion carries:

YES NO

Beauchene:

Hildreth:

Bonnheim:

RESORT IMPROVEMENT DISTRICT NO. 1
Shelter Cove Sewer and Other Facilities Maintenance District No. 1
POLICY TITLE:

Job Description: Grants Analyst/Confidential

POLICY NUMBER:

2375

Description
Under the direct supervision of the Administrative Superintendent or assigned manager
and general oversight by the General Manager, the Grants Analyst is responsible for
management and development of overall grant efforts and other non-ratepayer funding.
This includes funding-compliant program and project development with staff, fiscal
management, regulatory compliance, assisting with report and grant application
development and submission, grant data management, verbal and written
communications, and all direct activities related to grant and other non-ratepayer-funding
proposals, implementation, and management.
The Grants Analyst position encompasses differing levels of responsibility, independence
and authority, distinguished by years of experience and other applicable qualifications at
time of hire. Appointment to a higher step in the classification entails more difficult and
complex duties, a demonstrated ability to perform work at a higher level and may provide
technical or functional supervision over assigned staff if assigned. Appointment level is
also based on candidate qualifications, District/operational needs and/or budgeted
funding available. Work is performed within established policies, procedures, funding
requirements, and program objectives, with unusual, sensitive, or highly complex matters
referred to higher-level staff or management.
The Grants Analyst position is a Fair Labor Standards Act (FLSA) Non-exempt and ForCause/Due Process appointment.
Essential Functions and Duties
1. Responsible for the continuous search and identification of funding opportunities
and other revenue enhancement activities that would benefit the organization and
community.
2. Determine funding needs and prepare budgets as related to grants.
3. Serve the public by securing continuous funding programs and executing
meaningful projects.
4. Plan, develop, manage, and submit grant proposals for local, state, federal and
private funding opportunities.
5. Negotiate terms and conditions of grants/assistance awards to include costs,
schedules, and oversight responsibilities.
6. Prepare, process, and track grants/assistance awards, and comply with reporting
requirements.

Adopted: October 15, 2026

1

7. Maintain grants master list and various operational systems with account
information.
8. Work closely with District staff and District-retained specialists on grant award
and account information and reporting due dates.
9. Maintain programs and files for effective expenditure tracking and reporting.
10. Draft progress and final reports in accordance with grant requirements.
11. Coordinate grant closeout processes with District staff to ensure timely spending
and report submission.
12. Maintain all regulatory compliance and other related requirements.
13. Prepare reports, including financial information for presentation to the Board of
Directors.
14. Attend Board meetings and participate in grant activity-related committees when
assigned by the General Manager or the General Manager’s designee as required.
15. Assist in budget preparation and strategic planning.
16. Handle, as necessary, confidential, proprietary, and privileged information and
sensitive matters pertaining to the District’s operations.
17. Recruit, retain and manage contract or outside resources to assist the District in
any of the activities assigned to the Grants Analyst position.
18. Analyze prospective funding opportunities for eligibility, competitiveness,
matching-fund requirements, allowable and ineligible costs, reimbursement terms,
project readiness, procurement requirements, schedules, ongoing obligations, and
other conditions before recommending pursuit or acceptance of funding.
19. Review and monitor grant expenditures, invoices, reimbursement requests,
supporting documentation, budget amendments, and funding allocations for
consistency with award terms; coordinate reconciliation of grant records with
District financial records and resolution of discrepancies.
20. Monitor grant-funded project milestones, deliverables, performance measures,
expenditures, schedules, and reporting requirements; identify potential delays,
under-expenditure, scope deviations, or compliance concerns and coordinate or
recommend corrective action.
21. Prepare or coordinate grant amendments, extensions, scope changes, budget
revisions, funding reallocations, and other funding-agency approvals.
22. Maintain complete, organized, and audit-ready grant files and supporting
documentation in accordance with applicable record-retention requirements and
District procedures.
23. Coordinate and respond to funding-agency monitoring, audits, site visits, records
requests, findings, and corrective-action requirements in collaboration with
responsible District staff and retained specialists.
24. Develop, maintain, and implement grant administration procedures, calendars,
checklists, document standards, and internal controls to support timely and
compliant performance.
25. Coordinate with District staff and retained specialists to help ensure that grantfunded contracts, procurement activities, expenditures, and project
implementation satisfy applicable award requirements.
26. Maintain a District-wide funding pipeline and grant portfolio identifying
prospective, pending, awarded, active, and closed funding; award amounts;

Adopted: October 15, 2026

2

matching requirements; key deadlines; reimbursement status; expenditures; and
material compliance or delivery risks.
27. Provide technical assistance and training to project managers and other District
staff regarding grant requirements, documentation, allowable expenditures,
reporting, compliance, and closeout responsibilities.
28. Evaluate grant-funded projects and funding programs against award objectives,
performance measures, financial requirements, and District goals, and recommend
process or program improvements as appropriate.
29. Other duties as assigned.
Qualifications and Requirements
Knowledge of:
1. Budget and accounting operations and management.
2. Principles and procedures of record keeping and reporting.
3. Principles and techniques of grant writing, administrative and budgetary
analysis.
4. English usage, grammar, spelling, punctuation, and vocabulary at a level
required for successful job performance.
5. Computer software and network/internet-based reporting applications.
6. Grant application and management, including regulations, policies, and
procedures of grant contracts.
7. Planning, research and analysis techniques and procedures.
8. Project management and organizational skills.
9. Grant preparation, grant administration, research, program or project
administration, fiscal analysis, or grant-related financial support functions.
10. Grant development, administration, compliance, fiscal monitoring, or
program/project management, including substantial independent responsibility
for complex grants or funding programs, program leadership, policy or
procedure development, compliance oversight, or technical/functional
supervision.
Ability to:
1. Communicate clearly and concisely, both orally and in writing.
2. Maintain cooperative and professional relations with the public, fellow staff,
the Board of Directors, and outside agencies.
3. Exercise good judgment, flexibility, creativity, and sensitivity in response to
changing situations and needs.
4. Plan and organize work to meet schedules and deadlines.
5. Design, organize, review, analyze, monitor and report on grant projects.
6. Work independently with little direction.
7. Make recommendations of funding opportunities and provide status updates
of projects in a timely manner.
8. Create professional, clear and comprehensive work products.

Adopted: October 15, 2026

3

9. Perform routine financial analysis and reporting, and coordinate priorities
across the District’s funding portfolio.
10. Research and compile data.
11. Manage complex, sensitive, high-value, multi-year, multi-agency, or
technically demanding grants and funding programs.
12. Review grant applications, reports, reimbursement requests, compliance
documentation, and other work products prepared by staff or consultants for
completeness, accuracy, consistency, and compliance.
13. Develop, implement, and improve District-wide grant policies, procedures and
internal controls, performance standards, and grant-management systems.
14. Provide technical or functional direction, training, and work review.
15. Develop and recommend District-wide grant and alternative funding strategies
based on the District's capital, operational, and strategic priorities; financial
needs; project readiness; organizational capacity; and available local, state,
federal, and private funding programs.
16. Evaluate significant funding opportunities and advise management regarding
competitiveness, financial exposure, matching requirements, compliance
obligations, and short- and long-term fiscal implications.
17. Respond to significant audits, monitoring findings, questioned costs,
compliance issues, and corrective-action requirements.
18. Represent the District in complex negotiations and high-level communications
with funding and regulatory agencies and other funding partners.
19. May provide technical, functional, or supervisory direction to assigned staff
and consultants.
Education, Training, and Experience
1. Must have completed high school or its equivalent.
2. A minimum of three (3) years of experience in grant preparation, research,
program organization, or grant related financial support functions. An equivalent
combination of college-level education, training, and qualifying experience that
provides the required knowledge, skills, and abilities may be considered, subject
to District policy and applicable law.
3. A Bachelor’s degree from an accredited college or university in Finance,
Accounting, Business Administration, Public Administration or a closely related
field is preferred.
Licenses and Certificates
1. N/A.
Environmental Factors and Conditions/Physical Requirements
1. Work is performed in an office environment.
2. Use of regular office equipment: phones, copier, facsimile, computer keyboard
and mouse.

Adopted: October 15, 2026

4

3. The employee is frequently required to sit, talk, and hear. The employee is
occasionally required to stand, walk, use hands to grasp, handle, or operate
objects, tools, or controls; reach with hands and arms, climb or balance; stoop,
kneel, and crouch. The employee may occasionally lift or move up to 25 pounds.
Specific vision abilities required by this job include close vision, color vision,
peripheral vision and ability to adjust focus.
4. Perceiving the nature of sound, near and far visual acuity, depth perception,
providing oral information, the manual dexterity to operate business related
equipment, and handle and work with various materials and objects are important
aspects of this job.
5. Sitting extended periods of time looking at a computer screen and typing.
6. The employee may work remotely or from the office based on task requirements
and other factors. Working from the office is encouraged for tasks requiring a
high degree of collaboration.
Compensation and Benefits
1. See Policy 2010 for pay scale information and benefits.

Adopted: October 15, 2026

5

RESORT IMPROVEMENT DISTRICT NO. 1
AND
SHELTER COVE SEWER AND OTHER
FACILITIES MAINTENANCE DISTRICT NO. 1
Meeting Date:

October 15, 2026

Agenda Item: VIII. 5

Agenda Item Title: Approve $24,750 to Isaac Municipal Consulting for an
Electric Cost-of-Service & Rate Study.
Presented by:

Christopher Christianson, General Manager

Type of Item:
Action Required:

☒ Action
☐ No Action

☐ Discussion
☒ Roll Call Vote

☐ Information

BACKGROUND:
Three-year goal number two of the FY 2026-27 through FY 2029-30 Strategic Plan
is to “Strengthen Financial Management, Organization and Long-Term
Sustainability.” Objective number one of this goal is to “Develop Strategy and
Action Plan for balancing all enterprise funds & General Fund.” Part of this
objective includes conducting utility cost-of-services and rate studies. Staff have
already begun on water and wastewater rate studies with Rural Community
Assistance Corporation (RCAC), funded through grants. Staff have now procured
three quotes for an electric utility cost-of-service and rate study, detailed in the
following table:

Electric Cost-of-Service and Rate Study
Consultant
Isaac Municipal Consulting
MRW & Associates
Raftelis

Quote
$24,750
$32,000
$38,590

Staff recommend that the Board approve $24,750 to Isaac Municipal Consulting
for the electric cost-of-service and rate study. These funds will come out of the
approved Financial Consultant Capital Expense line-item (92041), which was
budgeted at $100,000. Remaining funds in that budget can be used for future
financial consulting projects identified in the Strategic Plan, including improving
management of delinquencies, and a revenue/ expense balancing plan.
The goal is to complete all three utilities’ rate studies this fiscal year with the aim of
introducing possible rate adjustments beginning next fiscal year.
According to District purchasing policy, Isaac Municipal Consulting’s quote falls
below the threshold for the need to gather three quotes ($25,000). However, staff

felt that it was close enough to that line and a large enough expenditure to fulfill
due diligence and provide as much transparency as possible.
Please see the attached three quotes for reference.
FINANCIAL IMPACT:
$24,750 from the Board-approved Financial Consultant Capital Expense line-item
budget (92041).
RECOMMENDATION:
Approve $24,750 to Isaac Municipal Consulting for an Electric Cost-of-Service &
Rate Study from the Financial Consultant Capital Expense line-item budget
(92041).
Move:
Second:
Bonnheim:

Hildreth:

Motion carries:

YES NO

Sanders:

Beauchene:

Soluri:

Rate & Fee Study Services
Customized solutions for public agencies

Electric Cost-of-Service & Rate Study
Proposal Prepared For

Resort Improvement District No. 1

Shelter Cove, California

A rate study is only successful if it is technically sound, legally
defensible, and clearly understood. Our framework ensures all three.
— Habib Isaac, Founder

Isaac Municipal Consulting | IMC LLC

951-595-9354 · [email protected] · www.isaacmunicipalconsulting.com

Cover Letter

Resort Improvement District No. 1 | Electric Rate Study

Christopher Christianson, General Manager
Resort Improvement District No. 1
Shelter Cove, California
Dear Chris:
We are pleased to provide this proposal to assist Resort Improvement District No. 1 (the
District) with a cost-of-service and rate study for its electric enterprise. The study will update the
District’s long-term financial plan, allocate costs to each customer class on a sound cost-ofservice basis, and derive rates that comply with Proposition 26. In addition, as requested, this
proposal also includes a separate task under which IMC will independently review the water
and wastewater rate study being prepared by the Rural Community Assistance
Corporation (RCAC), and report our findings to staff, which is provided under a separate
scope of services. This proposal presents our understanding of the District, our approach, our
project team, and a detailed scope of work.
Isaac Municipal Consulting (IMC) provides utility financial planning and rate consulting to public
agencies throughout California. Founded by Habib Isaac, the firm brings decades of experience
helping agency leaders and boards navigate complex financial and policy decisions. Habib
Isaac will serve as Project Manager for this engagement.
A rate study is only successful if it is technically sound, legally defensible, and clearly
understood. Our framework ensures all three, and our collaborative, “no surprises” approach
keeps staff and the Board of Directors engaged at every milestone.
I will serve as the District’s primary contact and am authorized to negotiate an agreement on
behalf of IMC. This proposal is valid for ninety (90) days. Please contact me directly with any
questions.
Sincerely,
Habib Isaac

Founder / Principal — Isaac Municipal Consulting (IMC LLC)
951-595-9354 · [email protected]

Page 2

Resort Improvement District No. 1 | Electric Rate Study

Project Understanding & Approach

Resort Improvement District No. 1 (the District) serves the community of Shelter Cove along
California’s remote Lost Coast, providing electric utility service in addition to water and
wastewater service to its residents and businesses. Unlike investor-owned utilities regulated by
the California Public Utilities Commission, the District is governed locally by a resident, publicly
elected Board of Directors — a structure that gives the community direct control over its utilities
and places responsibility for sound, cost-based rate-setting with the Board.
The District is seeking to update the cost-of-service basis for its electric enterprise. The electric
enterprise is subject to Proposition 26, which requires that charges be fair and reasonable and
not exceed the reasonable cost of providing service. Performing a full cost-of-service analysis
for the electric enterprise — the same rigor we apply to Proposition 218 retail rates — is the
most direct way to demonstrate Proposition 26 compliance. The District completed its last
comprehensive cost-of-service study in 2019; this engagement refreshes that analysis with
current financial, capital, and usage data over a new multi-year planning period. Separately, the
District’s water and wastewater rate study is being prepared by the RCAC; the General
Manager has asked IMC to independently review that work, and we have provided a separate
cost proposal for that task (Task 7).
The electric enterprise is the District’s largest by revenue and the most analytically demanding.
The District purchases wholesale power and scheduling services from the Western Area Power
Administration and relies on transmission over PG&E’s system to its interconnection at
Whitethorn, while owning and operating standby generation to maintain service during outages.
With a relatively small customer base supporting substantial infrastructure, the District has
limited economy of scale, making a careful, justifiable allocation of costs especially important.

Page 3

Resort Improvement District No. 1 | Electric Rate Study

Collaborating with staff is a cornerstone of our approach. We schedule meetings throughout the
study to review data, identify outstanding items, and walk through model development at each
milestone. This ensures staff become comfortable with our models, understand our
recommendations, and that “no surprises” occur at workshops or Board of Directors meetings.

Summary of Services Requested
1. Update the District’s long-term financial plan for the electric enterprise fund, reflecting
current revenues, operating expenses, capital needs, reserves, and internal power sales
to the water and wastewater enterprises.
2. Perform a full cost-of-service analysis for the electric enterprise, allocating costs to
customer classes consistent with how wholesale power costs and customer demand vary
throughout the year.
3. Derive cost-based electric rates that comply with Proposition 26, and develop rate
alternatives for the Board’s consideration.
4. Account for the electric enterprise’s capital improvement plan, including standby
generation and distribution infrastructure, and the interfund power costs it provides to the
water and wastewater systems.
5. Review the electric enterprise’s reserve policy and recommend targets that keep it
financially resilient.

Page 4

Resort Improvement District No. 1 | Electric Rate Study

Project Organization & Key Personnel

Habib Isaac will serve as Project Manager for this engagement and will be engaged throughout,
providing guidance on Proposition 26 compliance, rate development, policy deliberation, and
Board engagement. IMC will perform all work, and no subconsultants will be required.

Page 5

Resort Improvement District No. 1 | Electric Rate Study

Habib Isaac

Founder / Principal — Isaac Municipal Consulting
EDUCATION

PROFILE

San Diego State University

Habib delivers customized solutions for water and wastewater utilities that
are clearly laid out and understandable to the community. With more than
23 years across California public finance, he brings command of all three
stages of a rate study — shaping policy and reserve strategy, performing
the cost-of-service analysis, and facilitating workshops and Board/public
presentations that earn adoption.

B.S., Applied Mathematics —
Emphasis in Computational Science

AREAS OF PRACTICE
Utility Financial Planning
Utility Rate Consulting
Cost-of-Service Analysis
Proposition 218 / 26 Compliance
Special Tax Consulting & Impact
Fees
Risk Assessment
Utility Expert Witness

PROFICIENCY
Financial Policies & Reserves
Rate Alternatives & Design
Facilitation & Public Presentations
Stakeholder & Public Outreach
Utility Best Management Practices

SPEAKING & INVOLVEMENT
BBK Webinar Series, 2024 — The
Shifting Landscape of Water Rate
Setting
ACWA Spring Conf., 2022 — Rate
Setting in Uncertain Times (PostCOVID)
CSMFO, 2021 — Planning for
Uncertainty with Utility Rates
UMC, 2020 — Planning & Funding
2030 Capital Needs Through
Community Engagement
ACWA, 2019 — Building Tomorrow’s
Water District: Customer Engagement
& Cycle Replacement
AWWA NV/CA, 2015 — Developing
Defensible Water/Wastewater Rates

PUBLICATIONS

PROFESSIONAL EXPERIENCE
Founder / Principal
Isaac Municipal Consulting (IMC LLC)
2026 – Present

Principal / Managing Partner
IB Consulting, LLC
2019 – 2026

Senior Manager / West Coast Lead
Raftelis
2013 – 2019

Principal Consultant
Willdan
2004 – 2013

Senior Analyst
David Taussig & Associates
2003 – 2004

SELECT RECENT PROJECT EXPERIENCE
◆ Central Basin MWD — Wholesale Potable/Recycled Water Rate Study (2026)
◆ United Water Conservation District — Wholesale Water Rate Study (2026)

◆ Santa Margarita Water District — Water/Wastewater/Recycled Rate Study (2025)
◆ Elsinore Valley MWD — Water/Wastewater/Recycled Rate Study (2025)
◆ Rowland Water District — Water Rate Study (2025)

◆ Delta Diablo — Wastewater/Recycled Rate Study & Capacity Fees (2025)
◆ Indio Water Authority — Water Rate Study (2025)

◆ Santa Fe Irrigation District — Water Rate Study (2025)

◆ Walnut Valley Water District — Water & Recycled Rate Study (2024)
◆ City of Dixon — Water Rate Study (2024)

◆ East Valley Water District — Water & Wastewater Rate Study (2024)
◆ Helix Water District — Water Rate Study (2023)

◆ City of Escondido — Water & Wastewater Rate Study (2023)

AWWA Source, Winter 2016 —
Developing Defensible Tier Rates
AWWA Source, Fall 2015 — There’s
Opportunity in the San Juan
Capistrano Rates Decision
Physics Letters A — Encryption
Using Cycling Chaos

Page 6

Scope of Work

Resort Improvement District No. 1 | Electric Rate Study

Project Management
Throughout the study we hold scheduled meetings with District staff to review data, resolve
open items, and walk through model development at each milestone. Our project management
keeps the engagement on time, on budget, and free of surprises:
• Models and deliverables are peer-reviewed for quality assurance before each milestone,
and we confirm that every component discussed with staff is captured.
• Data is reviewed thoroughly by our team before each staff discussion, with prepared
questions to clarify our understanding.
• Meetings are documented with minutes that record decisions and action items, keeping a
clear record across the engagement.
• Billing is monthly and itemized by task, hours, and travel, with total project cost to date.

Task 1: Data Collection and Kick-off Meeting
We begin by acquiring a clear understanding of the District’s current financial position and rate
structure. As part of project initiation, IMC will issue a detailed data request and meet with
District staff to confirm the overall approach, an initial timeline, and the key milestones for the
electric cost-of-service and rate study. We schedule the kick-off two to three weeks after the
data request, so IMC has time to compile and review the information, which makes the meeting
productive rather than introductory.
The data request covers the electric enterprise’s audited financials, current budget, billing and
consumption data, and capital improvement plan, along with its reserve policy discussion and
the revenue it receives for the power it provides to the water and wastewater systems.

Page 7

Resort Improvement District No. 1 | Electric Rate Study

The kick-off meeting will conclude with a clear framework for the study, and will cover:
•
•
•
•
•

Questions on the data received and any items still outstanding.
The electric enterprise’s current financial position and near-term pressures.
Capital needs with funding sources, including standby generation and infrastructure.
Reserve policies and funding levels.
Policy objectives, regulatory requirements, and any rate-structure concerns to address.

Meetings: One (1) webinar to kick-off the project with District staff.
Deliverable: Data request, kick-off agenda, and meeting minutes.

Task 2: Financial Plan Development
A sound financial plan is far more than a projection of operating expenses. The utility must
account for changes in demand, inflation that varies by cost category, reserve funding,
regulatory mandates, and the timing of major capital investment. We build a multi-year cashflow pro forma for the electric enterprise fund so the Board can see — and adjust — the full
revenue requirement.
Our models are built from scratch and reconciled to the District’s audited financials. We
calculate rate revenue directly from the raw billing data for each utility and compare it against
actual revenues as an initial quality-assurance check; this confirms the units of service driving
the model are sound and lets us test “what-if” scenarios — changes in usage, growth, or
wholesale-power cost — with the instant effects on revenue needs.
Capital Planning
Funding the capital program is one of the most effective ways to keep rates stable. For the
District this includes standby generation, distribution infrastructure, and any needed upgrades to
the PG&E interconnection — the electric enterprise’s primary capital needs. Our model lets the
District build and toggle between capital improvement plan (CIP) scenarios so the Board can
weigh trade-offs and smooth rate impacts rather than absorb spikes:
• Project the electric enterprise’s revenue needs over a multi-year horizon and beyond, to
capture significant capital on the horizon.
• Develop multiple CIP scenarios that vary by project inclusion, estimated cost, and timing.
• Evaluate funding sources — designated reserves, grants, low-interest state and federal
loans, and debt — and whether any project warrants debt financing.
• Show the rate impact of each level of capital spending.
Reserves and Interfund Costs
We will review the District’s reserve policy (or establish reserve policies if one does not exist) for
the electric enterprise and recommend minimum and target levels that keep it financially
resilient against unforeseen events. We will also confirm that the electric enterprise properly
recovers the cost of power it provides to the water and wastewater systems, so the fund
recovers its true cost-of-service and does not inadvertently subsidize another enterprise.
Each model includes an interactive Financial Dashboard that summarizes the operating
position, projected net income, capital needs and funding, and reserve balances, with toggles to
compare scenarios. The financial plan/rate model is a tool the District keeps and uses long after
the study is complete.
Meetings: Webinars with staff as needed; one (1) webinar workshop with the Board of Directors
Deliverable: Financial plan model for the electric enterprise, including a Financial Dashboard

Page 8

Resort Improvement District No. 1 | Electric Rate Study

Task 3: Electric Cost-of-Service & Rate Design (Proposition 26)
Electricity is the District’s largest and most complex enterprise, and it is governed by Proposition
26 rather than Proposition 218: charges must be fair and reasonable and may not exceed the
reasonable cost of providing service. The most rigorous way to meet that standard is the same
cost-of-service discipline we apply to water and wastewater, adapted to how electricity is
actually purchased and used.
Electric costs and customer demand vary throughout the year, so our electric cost-of-service
analysis will analyze each customer’s usage throughout the last 2-3 years at the account level.
We examine the District’s wholesale supply — WAPA base-resource and supplemental power
and the PG&E transmission and peak-demand charges that move that power to the Whitethorn
interconnection — against customer load profiles. This lets us assign costs to customer classes,
and to time periods, in proportion to the demand each places on the system, and to fairly
recover the cost of the standby generation the District maintains for reliability during outages.
Through our discussions with staff at the kick-off meeting, the initial cost-of-service analysis will
reflect the feedback received. We will walk staff through the results, identify recommended
adjustments, and review the following:
• Comparison of revenue recovered from fixed monthly charges versus the commodity kWh
rate, and the effect of any shifts on customer classes and on revenue stability.
• Allocation of the standby generation and wholesale demand costs to customer classes in
proportion to the demand each places on the system, consistent with the hourly analysis.
• Sensitivity analysis identifying the primary drivers of any rate adjustment — including
changes in wholesale power costs, load growth or decline, and capital spending — to
support key messaging to the Board and the community.
• A rate survey comparing the District’s current and proposed electric rates to PG&E and
other municipal and cooperative utilities of similar scale.
From this foundation, we will evaluate rate alternatives — including potential time-of-use
elements and a restructuring of the existing residential tiers — that keep electric rates fair and
reasonable, recover the District’s true cost of service, and remain understandable to customers.
Each alternative includes a customer-impact analysis and a comparison to current rates.
Meetings: Webinars with staff to review the cost-of-service analysis, the discussion points above, and
electric rate alternatives, and to finalize proposed rates for the rate workshop.
Deliverable: Electric rate model, including hourly cost-of-service results and the rate survey.

Task 4: Rate Workshop
With the analysis complete and discussed with staff, we will present the proposed financial plan,
cost-of-service results, and rate alternatives for the electric enterprise to the Board of Directors.
We identify the primary drivers of any adjustment, show how each option affects the District’s
short- and long-term financial health and customer bills, and incorporate the Board’s direction.
Meetings: One (1) Board of Directors webinar rate workshop.
Deliverable: Presentation materials.

Page 9

Resort Improvement District No. 1 | Electric Rate Study

Task 5: Rate Study Report
We will prepare a comprehensive report documenting the assumptions, financial position,
capital needs, methodology, and underlying calculations for the electric enterprise. The report
documents Proposition 26 compliance for the proposed electric rates. We focus on readability:
an Executive Summary tells the story of the rates, and infographics complement the technical
detail so the report is clear to the layperson while standing up to scrutiny.
Meetings: Conference calls as needed to finalize the report.
Deliverable: Draft report and final report.

Task 6: Public Hearing and Rate Adoption
We will support the Board’s rate-adoption process for the electric rates under Proposition 26,
preparing the required rate tables, customer-impact summaries, and reviewing the District’s
notice materials to ensure they tie directly to our analysis and report. We will attend the meeting
at which the Board considers adoption to answer technical questions and, if desired, briefly
summarize the findings and proposed rates.
Meetings: One (1) webinar to attend the Public Hearing.
Deliverable: Rate tables, customer-impact summaries, and edits to notice materials.

Page 10

Cost Proposal

Resort Improvement District No. 1 | Electric Rate Study

Below is our not-to-exceed cost estimate for Tasks 1 through 6. Task 7 is the independent
review of RCAC’s water and wastewater rate study and has been provided under a separate
proposal. We will bill monthly based on our hourly rates plus travel expenses. We will work with
staff to adjust the fee schedule if any changes to the detailed scope or number of meetings are
requested.
Project Budget — Resort Improvement District No. 1 (Shelter Cove)
ELECTRIC COST-OF-SERVICE & RATE STUDY

Task

Webinar

Billing Rate ($ per hour)

1

Task 3 — Electric Cost-of-Service & Rate Design (Proposition 26)
Task 4 — Rate Workshop

Total
Hours

Fee

$275

Task 1 — Data Collection and Kick-off Meeting
Task 2 — Financial Plan Development

Principal
Hours

1

Task 5 — Rate Study Report

8

8

$2,200

20

20

$5,500

24

24

$6,600

8

8

$2,200

24

24

$6,600

Task 6 — Public Hearing and Rate Adoption

1

6

6

$1,650

Labor Subtotal

3

90

90

$24,750

Expenses (travel and mileage)

-

PROJECT NOT-TO-EXCEED

$24,750

Page 11

1736 FRANKLIN STREET
SUITE 700
OAKLAND, CALIFORNIA
94612

TEL 510.834.1999
FAX 510.834.0918

[email protected]

September 28, 2026
Christopher Christianson
General Manager, Resort Improvement District #1
9126 Shelter Cove Rd
Whitethorn CA 95589
Via email: [email protected]
Dear Christopher,
Thank you for reaching out last week. As I understand from your email and phone call least
week, Shelter Cove is conducting a request for proposals for an electric rate study for the Resort
Improvement District (RID). You expect for the work to include:
1. Update the District’s long-term financial plan for the electric enterprise fund, reflecting
current revenues, operating expenses, capital needs, reserves, and internal power sales to
the water and wastewater enterprises.
2. Perform a full cost-of-service analysis for the electric enterprise, allocating costs to
customer classes consistent with how wholesale power costs and customer demand vary
throughout the year.
3. Derive cost-based electric rates that comply with Proposition 26 and develop rate
alternatives for the Board’s consideration.
4. Account for the electric enterprise’s capital improvement plan, including standby
generation and distribution infrastructure, and the interfund power costs it provides to the
water and wastewater systems.
5. Review the electric enterprise’s reserve policy and recommend targets that keep it
financially resilient.
MRW is pleased to respond to your request and look forward to potentially collaborating with
you and your team on this project.

MRW Response to Request for Shelter Cove RID
September 28, 2026
Page 2
MRW Relevant Experience and Qualifications
The MRW team possesses the depth and breadth of experience and skills required to assist Shelter
Cove RID with its assessment of its electric rate setting, rate policies and processes. At MRW,
each member of our team has extensive knowledge of electric rate design, pro forma modeling,
electric power procurement, electricity load analyses, and California’s energy policies and
regulations. On behalf of load-serving entity (LSE) and consumer advocate clients, MRW team
members participate in key rate and policy-setting proceedings at the California Public Utilities
Commission (CPUC), including the recent dynamic rate (both the income-graduated fixed charge
and dynamic rate tracks) and residential base service charge proceedings.
MRW Principal Mark Fulmer will function as project manager for this engagement and be the
main point of contact between OCPA and the MRW team. Mr. Fulmer will coordinate with its
team members via in person meetings (as possible), telephone, and web-based communications
to produce and submit models and other deliverables that meet the deadlines. Senior Project
Manager Mary Neal, who will lead the quantitative analysis, was the project manager for
MRW’s work providing cost of service (COS) and rate support to Clean Power Alliance (CPA).
Cost of service analysis and rates analysis is a core area of expertise offered by MRW, and as
such, we can help Shelter Cove RID set up a process to use cost-based principles to set up a
Shelter Cove RID-specific process for creating and setting retail rates.
MRW prepared Clean Power Alliance’s (CPA) first COS model in 2019, updated and managed
the model through 2021, and provided support to internal CPA staff on rates and COS through
2022. (CPA is a large community choice aggregator in Southern California.) MRW also worked
with the Modesto Irrigation District (MID) to update and evaluate the assumptions embedded in
MID’s existing model that estimates the COS for MID’s electric customers. This project included
the examination of assumptions regarding the allocation of “common” costs between MID’s
electric customers and its water customers. MRW has also participated in the last three Pacific
Gas & Electric (PG&E) cost allocation and rate design proceedings (GRC Phase 2) and is
therefore intimately familiar with various methods for cost allocation and rate design.
While working for another consulting firm, Senior Project Manager Mary Neal also developed
embedded COS models for two small utilities: a municipal utility in Stowe, Vermont and Kauai
Island Utility Cooperative in Hawaii. She has also provided analytical support critiquing investorowned utility (IOU) COS models in rate proceedings in other states including Massachusetts,
Utah, Rhode Island, and New Hampshire. She testified in New York regarding Consolidated
Edison’s COS model and prepared an extensive report on COS issues for the Manitoba Public
Utilities Board.

MRW Response to Request for Shelter Cove RID
September 28, 2026
Page 3
Beyond the analytics, Mr. Fulmer has worked with public agencies power on rate setting. Mr.
Fulmer assisted San Diego Community Power in its startup phase, appearing before its board to
discuss risks and benefits of various rate-setting issues. He also worked for many years (and
continues to work) with the South San Joaquin Irrigation District as it attempts to break off from
PG&E to form its own public utility. Beyond the financial analysis for the client, he appeared
before the Local Agency Formation Commissions (LAFCO) to explain how SSJID might set its
rate and the risks associated with both rate setting and public power formation.
Cost Estimate
I expect that MRW can provide your requested services on a time and materials basis with fees
not to exceed $32,000. Any travel expenses, if needed, would be billed separately.
Conclusion
We appreciate the opportunity to work again with Shelter Cove RID. Please feel free to call me
at (510) 834-1999 x240 if you have questions or comments about this proposal.
Sincerely,
_____________________________
Mark Fulmer
Principal and President
MRW & Associates
(510) 834-1999 x240
[email protected]

Shelter Cove Resort
Improvement District No. 1
Electric Cost-of-Service Study and Rate Design
PROPOSAL / OCTOBER 5, 2026

October 5, 2026
Chris Christianson
General Manager
Shelter Cove Resort Improvement District No. 1
Whitethorn, CA 95589
Subject: Proposal for Electric Cost-of-Service and Rate Design Study
Dear Chris:
Raftelis is pleased to submit our proposal for an Electric Cost-of-Service and Rate Design Study to Shelter Cove Resort
Improvement District No. 1 (“District”). We are very interested in working with you on this study and believe Raftelis is
the right choice for the District.
The depth and breadth of our resources are unmatched. Raftelis is the largest and most experienced financial and
management consulting firm serving the public sector today. Our 190+ consultants include accountants, financial
analysts, engineers, and former utility and local government leaders. This depth of expertise means that we have the
resources to ensure the comprehensive rate study is delivered on time and on budget, and with thorough
consideration of your unique requirements.
Our proposed project team brings a wealth of experience with projects of similar size and complexity.
The District’s scope of work requires a diverse skillset, including a blend of utility-specific technical expertise and
financial capabilities. Amanda Guci will serve as Project Manager, ensuring the project stays on schedule, within
budget, and thoroughly meets the District’s objectives. Amanda has led numerous engagements of similar size and
complexity for public electric systems. Steve Courtney will serve as the Technical Advisor. Steve has extensive
electric industry experience including financial analysis, wholesale electricity markets, and power generation
technologies and operations. Theresa Jurotich, a Manager with extensive experience in conducting utility rate
studies, will support financial modeling and analytical activities.
Our firm focuses on municipal and local government utilities. We focus our efforts on municipal and local
governments, providing a wide range of services to ensure our clients’ success. It is this municipal segment focus
and holistic approach that makes us among the most trusted advisors to organizations like yours.
I am eager to discuss this opportunity with you and describe how Raftelis can help you achieve your financial and
rate objectives. If you have any questions, please contact me using the information below.
Sincerely,

Steven Courtney
Vice President & Energy Finance Practice Leader
O: 704.373.1199 / M: 704.497.3622 / E: [email protected]
227 W. Trade Street, Suite 1400, Charlotte, NC 28202 | www.raftelis.com

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Table of Contents
Giving back

Project Approach .................................... 1

The Raftelis Charitable Gift Fund seeks to
make a difference on issues that matter to
our clients and employees by helping build
sustainable, inclusive communities locally
and worldwide. We do this by allocating
company profits and employee contributions
of time and money. We support
organizations that:

Qualifications and Experience ............... 4

•

Promote efficient, sustainable resource
use

•

Advance diversity, equity, and inclusion
within the public sector

•

Invest in access to clean water and
sanitation

•

Help vulnerable communities by
addressing affordability issues

Raftelis is registered with the
U.S. Securities and Exchange
Commission (SEC) and the
Municipal Securities
Rulemaking Board (MSRB)
as a Municipal Advisor.
Registration as a Municipal Advisor is a
requirement under the Dodd-Frank Wall
Street Reform and Consumer Protection Act.
All firms that provide financial forecasts that
include assumptions about the size, timing,
and terms for possible future debt issues, as
well as debt issuance support services for
specific proposed bond issues, including
bond feasibility studies and coverage
forecasts, must be registered with the SEC
and MSRB to legally provide financial
opinions and advice. Raftelis’ registration as
a Municipal Advisor means our clients can
be confident that Raftelis is fully qualified
and capable of providing financial advice
related to all aspects of financial planning in
compliance with the applicable regulations of
the SEC and the MSRB.

Experience ................................................ 5
Project Team ............................................ 8
Cost......................................................... 10
Schedule ................................................ 11
Appendix: Resumes .............................. 12

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1

PROJECT APPROACH

Project Approach
Our tailored Project Approach is designed to address your unique needs, including establishing revenue
requirements to achieve long-term financial objectives, evaluating potential rate adjustments and optimization, and
maintaining compliance with California state and industry standards and best practices.

Task 1: Initial Meeting, Data Collection, and Ongoing Project Management
Task 1.1 – Data Collection and Review and Project Kick-Off: Raftelis will conduct a kick-off meeting with the
District’s staff to establish a shared understanding of project objectives, methodology, work plan, and key milestones. We
will provide District staff with a data request identifying the data we will need to complete the scope of work. We will
provide a secure SharePoint link where District staff can upload responses.
Task 1.2 – Ongoing Project Management and Quality Assurance/Quality Control: Effective ongoing project
management means regular and responsive communication, timely provision of deliverables, and prompt
communication of any issues or challenges. Once we establish the project schedule, we will set recurring meetings (e.g.,
bi-weekly) with District staff. Raftelis will incorporate this project into our workload planning projections for the project
team, ensuring we have the capacity to meet District’s needs.
Quality assurance and quality control (QA/QC) are critical to the success of the project because errors undermine the
credibility of the process and ultimate recommendations. Our QA/QC process involves verification of the accuracy of
the calculations and the appropriateness of the methodology.

Task 2: Financial Plan
The Financial Plan identifies the overall level of revenue necessary to fund operations and maintenance (O&M)
expense, routine repair and replacement capital expenditures, and repayment of debt service while achieving the
District’s financial management objectives. This revenue requirement will be allocated to the District’s customer
classes as part of the cost-of-service study.
Task 2.1 – Projection of Revenue Under Existing Rates: Raftelis will develop revenue projections under existing
rates and projected customer usage by Residential and Commercial customer classes. In order to prepare the revenue
forecast, we will develop a weather normalized forecast of usage per customer. Raftelis will review historical usage and
various weather statistics (heating degree days, cooling degree days, rainfall, etc.) to inform the load forecast. The product
of this projection and the existing rates form the revenue baseline before any rate adjustments.
Task 2.2 – Projection of O&M Expense: The District’s budgets for the current year and any available future years
will serve as the starting point for the projection of O&M expenses. To project O&M for the forecast period we typically
make three adjustments: budget performance adjustments will be made based on a detailed review of historical budgeted
O&M compared to historical actual performance; incremental expense adjustments which layer in expenses not captured
in the current budget, or remove currently budgeted expenses that will not recur; and inflationary adjustments to account
for expected future inflation in O&M expense.
For wholesale power supply, we understand the District purchases “all requirements” from Western Area Power
Administration (WAPA). Our team is very familiar with these types of contracts and is experienced with similar
Federal power agencies.

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2

Task 2.3 – Capital Financing Plan: We will develop a capital financing plan that identifies the District’s capital
projects and the mix of cash and debt used to finance them. The cash flow impact of the capital financing plan is
incorporated into the cash flow analysis as annual cash outlays (i.e., PAYGO or revenue-funded capital) or as new debt
service. To develop the capital financing plan, we will review the District’s capital improvement plan (CIP) and work
with District staff to ensure that the appropriate level of investment is balanced against the potential rate implications.
Task 2.4 – Utility Cash Flow Forecasts and Revenue Adjustments: We will develop a detailed cash flow forecast
for the multi-year planning horizon. This forecast will compare existing revenues to forecast expenditures, identifying any
deficiencies in funding under existing revenues. The ultimate outcome of this task will be the identification of the overall
level of revenue required to fund the provision of safe and reliable service in a financially sustainable manner. This
revenue requirement will be attributed to District’s customer classes based on usage and other allocation factors.

Task 3: Cost-of-service and Rate Design
Task 3.1 – Cost of service Study: The project team will utilize our experience, combined with industry best
practices, to assign the revenue requirements to the District’s Residential and Commercial classes. The driving
principle behind the cost-of-service (COS) analysis is cost causation to align utility costs with the customers that
cause them to be incurred. The results of this process are summarized in a comparison of revenue generation by
customer class under existing rates to cost of service. A cost-of-service study involves:
• Functionalization and Classification of Costs: We will categorize the revenue requirement into functions
such as Production/Supply, Transmission, Distribution, Customer (Billing/Metering), and Direct
(Lights/Community Benefit) and cost drivers such as Energy (kWh), Demand (kW), Customer (accountrelated), or Direct to clearly separate fixed and variable components.
• Develop Allocation Factors and Determine Customer Class Units of Service: We will develop classspecific allocation factors using load profiles and billing determinants. The energy allocator will be based on
forecasted sales, while demand and customer factors will be developed from peak system contributions and
account-based costs like meter maintenance and grid accessibility. By analyzing customer usage data, we will
determine the units of service for each component.
• Allocation to Customer Classes: The previous two steps associate utility costs with the types of demand
that cause them and determine each customer class’s share of each type of demand, which results in a unit
cost of service that recognizes the differences in customer class level of service. This step distributes these costs
to customer classes by multiplying the applicable unit cost for each component of demand by each customer
class’s units of service. The outcome is an understanding of each customer class’s responsibility for the overall
revenue requirement based on the level of service and usage characteristics.
Depending on the results, we will determine the most appropriate allocation methodology that may include detailed
cost allocations to functional components of the electric systems and customer classes based on usage
characteristics. However, it may be determined that costs need to be allocated more simply between fixed and
variable components to calculate these charges that are not assessed by customer class.
Raftelis has a large presence in California. Our consultants are thoroughly familiar with Proposition 26. We will
ensure that our cost-of-service methodologies, analytical approach, and documentation provide full compliance with
these requirements.

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3

Task 3.2 - Rate Design: Raftelis will conduct a comprehensive initiative to optimize the District’s pricing strategy.
This process begins with an initial assessment of the District’s existing rates and rate structures. This review will
identify opportunities for rate structure alternatives if necessary, and innovations to better align with evolving
customer needs and regulatory expectations, ultimately ensuring long-term sustainability and customer value. We
will present these options to District leadership and Board for consideration.

Task 4: Rate Model
Raftelis will develop a user-friendly rate model in Microsoft Excel, which incorporates the analyses and projections
from the study. The rate model will include a customized and interactive dashboard that will provide the District
with an intuitive system to track and manage the performance of the electric utility. The model will focus on
providing flexibility to change key assumptions such as customer growth, usage trends, operating expenses, the
timing and amount of future capital investments, and associated debt service, to determine the overall financial
condition, customer impacts, and key metrics for debt service coverage. It will also accommodate assumptions for
future rate adjustments. The model will be non-proprietary. Drafts of the model will be shared throughout the study,
and a final version will be shared at the study’s conclusion.

Task 5: Presentation, Report, and Project Meetings
Task 5.1 – Presentation of Study Results: Raftelis will assist the District in presenting the rate study results and
recommendations as necessary. Raftelis will provide a clear and concise presentation that summarizes key insights,
specifically designed to facilitate stakeholder engagement and informed decision-making.
Task 5.2 – Study Report: Raftelis will deliver a comprehensive written draft and final report. The report will
include findings and recommendations drawn from the overall analysis and notable insights into proposed rate
structures, pricing strategies, and anticipated customer impacts.

ARTIFICIAL INTELLIGENCE
Raftelis uses artificial intelligence (AI) as a support tool, much like other software our teams rely on every
day, to work more effectively and deliver high-value, insightful results for the clients we serve. We use a
private and secure AI platform, built as a closed environment specifically for Raftelis so that your sensitive
information never leaves our system, while giving our project teams instant access to our firmwide
knowledge and expertise. By leveraging our AI platform, our consultants are able to reinvest the time they
save into deeper analysis and closer collaboration with your staff. Our professionals remain the primary
authors and reviewers of every deliverable, verifying all findings for accuracy and context. Our use of AI is
a powerful step forward in providing our clients with thoughtful, higher-value work backed by leading
technology and the trusted advice Raftelis’ clients have relied on for decades.

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4

QUALIFICATIONS AND EXPERIENCE

Why Raftelis
RAFTELIS HELPS LOCAL GOVERNMENTS AND UTILITIES THRIVE BY
PROVIDING MANAGEMENT CONSULTING EXPERTISE TO HELP TRANSFORM
LOCAL GOVERNMENTS AND UTILITIES.
Raftelis was founded in 1993 to provide financial planning services to utilities. We work in all areas of management
consulting, including: finance, organizational assessment, communications, technology, executive services, recruitment,
and strategic planning. Some of the things we do include: helping local governments and utilities improve their financial
foundation while minimizing the impact on the people that rely on their services; enhancing organizational performance;
identifying and developing top talent; establishing strategic plans; using technology to provide and convey data-driven
insights; and telling an organization’s story in a compelling, concise way. Please see the following section for the
members, qualifications, and experience of our project team.

RAFTELIS HAS PROVIDED FINANCIAL/
ORGANIZATIONAL/TECHNOLOGY ASSISTANCE
TO UTILITIES SERVING MORE THAN

25% OF THE U.S. POPULATION.

Firm Information
•
•
•
•

Type of Organization: S-Corporation
Firm Headquarters / Address of the Firm President: 227 W. Trade Street, Charlotte, North Carolina 28202
Size: 221 employees, including 190 consultants and 31 additional support staff to provide administrative,
billing, and graphic design services
Number of Years as a Firm: 33

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5

EXPERIENCE

Experience
RAFTELIS HAS THE MOST EXPERIENCED PUBLIC UTILITY FINANCIAL AND MANAGEMENT
CONSULTING PRACTICE IN THE NATION.
Our staff has assisted more than 1,700 local government agencies and utilities across the U.S., including some of the
largest and most complex agencies in the nation. In the past year alone, Raftelis worked on more than 1,300 financial,
organizational, and/or technology consulting projects for over 700 agencies in 47 states, the District of Columbia, and
Canada. Our team has extensive experience conducting comprehensive cost-of-service (COS) and rate design studies for
municipal utilities and public power entities.

City of Aspen, CO
Reference: Cole Langford, Business Services Manager - Utilities Department
427 Rio Grande Place, Aspen, CO 81611/ P: 970.920.5002 / E: [email protected]
Client Size: 7,100 customer meters (electric and water service)
Consultants at Raftelis have provided water and electric rate consulting services for the City of Aspen (City) since 2002.
The latest comprehensive water and electric rate study concluded in 2023, with ongoing services continuing in 2025. The
electric study included developing a new comprehensive cost of service model based on a more conventional industry
standard approach. We included cost allocation components such as generation, production, transmission, and
customer-related costs. The new model incorporated diverse demand parameters typical of electric systems.

Cleveland Public Power, OH
Reference: Catherine Troy, CPA, Chief Financial Officer
1201 Lakeside Avenue, Cleveland, OH 44114 / P: 216.664.2444 / E: [email protected]
Client Size: Approximately 74,000 electric customers
In 2023, Cleveland Public Power engaged Raftelis to develop a Comprehensive Financial Plan, which includes a Cost-ofservice Study and Rate & Fee Analyses for Electric Service covering the next five years. The study is divided into two
phases: Phase 1, which has been recently completed by Raftelis, focused on creating a financial forecast and determining
necessary rate adjustments to meet debt coverage requirements for 2025 and 2026; and Phase 2 involves a comprehensive
cost-of-service study for the years 2027 through 2029. This phase will include findings, utility benchmarks,
recommendations, and implementation strategies related to the cost of service.

City of Boulder City, NV
Reference: Joe Stubitz, Utilities Director
P: 702.293.9233 / E: [email protected]
Dennis Porter, Director, Client Services (Brown & Caldwell) (Former Director of Public Utilities at Boulder City)
P: 602.908.0947 / E: [email protected]
Services Provided: Comprehensive financial planning; cost of service and rate study for electric, water and
wastewater utility funds

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6

Our initial engagement involved a comprehensive financial planning, cost of service and rate study for the City’s
electric, water and wastewater utility funds. This study involved comprehensive financial plan to determine the
overall level of revenue needed for financial sustainability; a cost-of-service analysis which attributes electric, water
and wastewater costs to customer classes based on their impact to the utility system; and rate structure
recommendations to equitably recover the allocated costs and achieve the City’s long-term objectives for the
utilities. The City’s last rate study (conducted in 2015) did not evaluate class cost of service for each utility.
Accordingly, Raftelis found significant variances between revenue recovery under the City’s existing rate structure
and cost as determined by the cost-of-service analysis).
Our second study involved an update to the financial planning component (i.e., revenue requirement) of the initial
study and the development of various rate structure alternatives to encourage conservation of electricity and water.
The Raftelis team analyzed billing data to determine potential impacts to customers and worked with the City’s
Utility Advisory Committee and City Council to develop recommendations to meet the City’s objectives.

Orangeburg Department of Public Utilities, SC
Reference: Warren T. Harley, Manager
1016 Russell Street, Orangeburg, SC 29115 / P: 803.268.4000 / E: [email protected]
Client Size: Approximately 25,000 electric, 10,000 gas, over 50,000 water and 10,000 wastewater accounts
Raftelis has provided electric, natural gas, water, and wastewater financial and rate consulting services for the City of
Orangeburg Department of Public Utilities (ODPU) since 2015. Raftelis completed financial planning, cost of service,
and rate design studies in 2015, 2019, 2023, and 2025. In addition, Raftelis continues to support ODPU with ongoing
miscellaneous rate and financial planning support, such as load forecast studies, lighting rate development, etc.

City of Georgetown, SC
Reference: Scott Whittier, Director of Utilities and Public Works
1134 North Fraser Street, Georgetown, SC 29440 / P: 843.545.4600 / E: [email protected]
Client Size: Approximately 5,000 electric and 9,000 water and sewer accounts
The City of Georgetown (City) engaged Raftelis to perform a comprehensive water, sewer, and electric cost-of-service,
financial planning, and rate study. The analysis included reviewing and understanding billing data for all three utilities,
all revenue requirements, developing financial projections, and providing the City with rate recommendations for the
study period. The study was completed, and rate recommendations were made across all three utilities to ensure the
enterprise funds continue to strive for financial viability and sustainability. After the initial study, the City engaged
Raftelis to complete a similar study for the solid waste fund and the stormwater fund. The study involved not only
reviewing and ensuring the fees recover all revenue requirements, but also understanding the costs each customer class
puts on the fund, and how to fully recover those costs from each class.

New Braunfels Utilities, TX
Reference: John Warren, Director of Finance
263 Main Plaza, New Braunfels, Texas 78130 / P: 830.629.8426 / E: [email protected]
Client Size: Approximately 58,000 electric, 55,000 water, 36,000 wastewater service accounts
Raftelis was engaged by New Braunfels Utilities (NBU) to execute a five-year financial plan and rate design study
encompassing their electric, water, and wastewater utilities. The core objectives were to promote financial stability,
ensure policy compliance, and evaluate NBU’s long-term financial sustainability. Raftelis developed comprehensive

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and defensible financial planning models through an analysis of raw historical data, audited financials, projected
expenses, and anticipated capital investments. These models facilitated the validation of rate adjustments proposed
by NBU staff, ensuring adequate support for operational needs, capital improvement programs, debt service, and
reserve requirements. Furthermore, the rate design phase actively integrated feedback and priorities gathered from
the Citizen Advisory Panel (CAP) through regular meetings, ensuring the rate structure reflected community needs.

7

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PROJECT TEAM

Project Team
WE HAVE DEVELOPED A TEAM OF CONSULTANTS WHO SPECIALIZE IN THE
SPECIFIC ELEMENTS THAT WILL BE CRITICAL TO THE SUCCESS OF THE
DISTRICT’S PROJECT.
Our team includes senior-level professionals to provide experienced project leadership with support from talented
consultant staff. This close-knit group has frequently collaborated on similar successful projects, providing the
District with confidence in our capabilities.
Here, we have included an organizational chart showing the structure of our project team. On the following pages,
we have included resumes for each of our team members as well as a description of their role on the project.

Shelter Cove Resort
Improvement District
No.1

PROJECT MANAGER

TECHNICAL ADVISOR

Amanda Guci

Steven Courtney

STAFF CONSULTANTS

Theresa Jurotich

8

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PROJECT MANAGEMENT
Our team’s Project Director and Manager will be responsible for overall project accountability and will be available
to provide quality assurance and control, industry perspective, and insights into the project.

Steve Courtney PE, CFA
TECHNICAL ADVISOR
Energy Finance Practice Leader & Vice President
Steve Courtney is the Energy Financial Practice Leader for Raftelis. Steve has worked in the energy and utilities
industry as a consultant and in corporate leadership roles for more than 30 years. His primary areas of expertise
include financial analysis, strategic and business planning, wholesale electricity markets, natural gas distribution
operations, electric vehicles and infrastructure, and power generation technologies and applications. He is a
registered Professional Engineer and holds the Chartered Financial Analyst (CFA) designation. Steve is a member
of the APPA and APGA.

Amanda Guci
PROJECT MANAGER
Senior Manager
Amanda is a senior manager with extensive utility regulatory experience focusing in the areas of cost of service and
rate design, financial modeling, and financial plans. She provides rate and regulatory consulting for municipal and
investor-owned electric, gas, water, and wastewater utilities. She is an expert modeler in the development of longrange financial plan models customized to client’s needs. Her expertise also includes studies such as cost-of-service,
financial and operational feasibility, asset management, and affordability analyses.

Theresa Jurotich
STAFF CONSULTANT
Manager
Theresa has 28 years of experience in the water and wastewater industries and in the energy industry including
traditional and alternative technologies. She performed independent engineering analysis of coal, natural gas, and
wind energy projects. She is skilled in leading asset management projects, feasibility studies and economic analyses
(including development of pro forma model inputs) for water and wastewater system capital improvement projects,
as well as a variety of traditional and renewable energy technologies. Theresa routinely performs water and
wastewater rate studies, including investigating alternative rate structures, conducting utility-basis evaluations of
outside-city rates, and bond financing feasibility studies.

9

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COST

Cost
The following table provides a breakdown of our proposed fee for this project. This table includes the estimated
level of effort required for completing each task.
Our scope of work includes the number of virtual meetings shown in the table below. Should the District require
additional meetings or presentations to stakeholders, these can be arranged upon request at an added cost, which
will be determined based on the scope and content of the meeting and/or presentation requested.

10

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11

SCHEDULE

Schedule
Raftelis will complete the scope of services within the timeframe shown in the schedule below, assuming a notice-toproceed by late October 2026, timely receipt of necessary data, and the ability to schedule meetings as needed.
Project completion is estimated for March 2027.
If the District elects to extend the project completion schedule beyond the initial timeframe, we will work with staff
to identify any necessary revisions to the project budget.

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APPENDIX: RESUMES

Appendix: Resumes

12

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13

Steven Courtney PE, CFA
TECHNICAL ADVISOR
Energy Finance Practice Leader & Vice President
ROLE
Steve will serve as overall Project Director and Technical Advisor to the
project including wholesale power supply and electric transmission and
distribution system operations.
PROFILE
Steve Courtney is the Energy Financial Practice Leader for Raftelis. Steve has
worked in the energy and utilities industry as a consultant and in corporate
leadership roles for more than 30 years. His primary areas of expertise include
financial analysis, strategic and business planning, wholesale energy markets,
natural gas distribution operations, electric vehicles and infrastructure, and
power generation technologies and applications.
He is a registered Professional Engineer and holds the Chartered Financial
Analyst (CFA) designation.
KEY PROJECT EXPERIENCE

Specialties

• Utility financial planning and
analysis
• Wholesale energy markets
• Electric vehicles and
infrastructure
• Power generation technologies
and applications

Professional History

• Raftelis: Vice President and
Energy Financial Practice Leader
(2025 – Current)
• ScottMadden, Inc.: Director –
Energy Practice (2018 – 2025)

Education
• Master of Science in
Management - Georgia Institute
of Technology (1993)
• Bachelor of Science in
Mechanical Engineering - North
Carolina State University (1988)

Certifications

NiSource, Inc. (OH): Comprehensive Benchmarking for Major
• Professional Engineer in North
Carolina (Inactive)
Midwest Gas and Electric IOU
• Chartered Financial Analyst
Conducted a comprehensive enterprise-wide benchmarking assessment of
(CFA)
O&M and staffing relative to defined industry peer sets for this multi-state
Professional Memberships
combination utility. Assessed performance of all functional organizations
• CFA Institute
including electric and gas utility operations, construction, work
management, customer operations, information technology, rates and
regulatory, human resources, and finance and accounting. Presented
recommendations and path forward for multiple improvement opportunities to executive leadership team.
Jacksonville Electric Authority (FL): Assessment of Technology Services Capabilities
Assessed the technology services organization of a large, municipally owned electric and water utility. Identified key
improvement opportunities in technology governance, project management, and organization structure and
effectiveness.
Tennessee Valley Authority (TN): Electric Vehicles Program Strategy for Major Electric Utility
Assisted an electric utility in developing its strategy and program launch for a corporate-wide electric vehicles (EV)
initiative. Work streams included development of a multi-state DC fast-charging network, creation of consumer
awareness programs, and engagement with regional EV stakeholders.
Summit Utilities (CO): Regulatory and Accounting Benchmarking for Gas Utility Holding Company
Worked with a natural gas utility holding company to benchmark operations of the regulatory and accounting
functions. Developed recommendations for the addition of staff to support acquisition-based growth as well as
improvements in rate case execution.

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14

Vistra Corp. (TX): Assessment of Procurement Operations for Generation Company
Performed an assessment of the procurement organization of a major merchant generation company.
Benchmarked operating efficiency metrics, assessed strategic versus tactical focus of key procurement
functions, and evaluated implementation of industry best practices.
Tennessee Valley Authority (TN): Development of Transmission Grid of the Future Roadmap
Led a 25-person project team from a major electric utility in developing a next generation vision and
implementation roadmap for electric transmission infrastructure and operations. Key areas of focus included enhanced
grid visibility, decision analytics tools, integration of solar and other DERs, and digitizing transmission operations.
California ISO (CA): Design of California ISO Back Office Systems
Assisted in the transition of the California electricity market to a competitive market structure. Developed
comprehensive design for treasury management, settlements, and billing information systems.
RELEVANT PROFESSIONAL EXPERIENCE
ScottMadden, Inc. (NC): Director – Energy Practice (2018-2025)
Management consultant to senior leadership of energy and utilities companies. Led project teams in
conducting assessments and developing business planning and operational improvements. Regularly
published industry insight pieces on key energy market developments.
Shaw Group, Inc. (NC): Director – Strategic Planning (2007-2017)
Led strategic and market analysis and advised sales and executive teams for this leading power generation
engineering, procurement and construction (EPC) company on power markets including natural gas, coal, nuclear,
renewables, and air quality control services. Managed FP&A organization responsible for business planning,
budgeting and financial forecasting for more than $2.0 billion engineering and construction operating division.
Jones Capital (NC): Principal Manager (2002-2007)
Principal manager for private electric generation company with coal and combined cycle facility operating portfolio.
Held co-responsibility for power plant operational and financial performance. Responsible for treasury operations
including project financings, property and casualty insurance, and property tax matters. Originated and restructured
power purchase agreements to significantly improve profitability of power plant operations.
AGL Resources (GA): Senior Business Development Consultant (1997-2001)
Executed corporate development and investment responsibilities for diversified businesses and corporate
finance divisions of major natural gas utility. Served as project manager and assisted in negotiations for strategic
acquisition of a Mid-Atlantic gas utility to increase customer base more by than 15 percent. Led teams evaluating
new business development opportunities including small-scale turbines and engineering services.
PricewaterhouseCoopers LLP, Utilities Group (GA): Senior Associate (1993-1997)
Consultant to senior management of utilities and energy companies. Led teams in a series of strategy,
business operations, and information technology projects. Directed client teams in redesigning business processes
and developing Oracle-based information systems for financial planning, budgeting, and management reporting.

RAFTELIS

J.A. Jones, Inc.: Project Engineer (1989-1991)
On-site project engineer with mechanical engineering responsibility for construction of industrial and power
generation projects including coal and combined cycle facilities. Evaluated mechanical design specifications,
assisted direction of field activities, and managed installation and testing of ASME code systems.
PUBLICATIONS
•
•
•
•
•
•
•
•

“How municipal electric utilities can stay ahead of the revenue challenge,” 2026
“How Electric Utilities Can Fully Capture Smart Meter Benefits,” 2026
“How Municipal Energy Utilities Should Think about Data Centers,” 2025
“Utility EV Programs: Rethinking the Strategy,” 2025
“Leading Electric Vehicle Practices in the Utilities Industry,” 2024
“Grid Reliability Is Changing Before Our Eyes,” 2023
“Taming the Electric Vehicle Rates Demand Charge,” 2022
“Changes to PURPA: FERC Announced Notice of Proposed Rulemaking,” 2020

PRESENTATIONS
•
•
•

“Financial Forecast in Uncertain Times,” APPA Business & Finance Conference, 2026
“U.S. Wholesale Power Markets: Looking Back and Ahead,” ScottMadden EIU Webinar, 2019
“Future of Baseload Generation Panel,” CERAWeek Conference, 2015

15

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16

Amanda Guci
PROJECT MANAGER
Senior Manager
ROLE
Amanda will provide oversight for the project ensuring the project stays on
schedule, within budget, and thoroughly meets the District’s objective.
PROFILE
Amanda is a manager with extensive utility regulatory experience focusing
in the areas of cost of service and rate design, financial modeling, and
financial plans. She provides rate and regulatory consulting for municipal
and investor-owned electric, gas, water and wastewater utilities. She is an
expert modeler in the development of long-range financial plan models
customized to client’s needs. Her expertise also includes studies such as
cost-of-service, financial and operational feasibility, asset management and
affordability analyses.

Specialties
•
•
•
•
•
•

Financial Analysis and Modeling
Cost of Service
Rate Design
Affordability Analysis
Capital Overhead Studies
Capital Prioritization/ Asset
Management
• Economic Feasibility Evaluation
• Financial Forecasting
• Bond feasibility studies

Professional History

• Raftelis: Manager (2022-present)
• Black & Veatch: Manager (20202021)
• Black & Veatch: Consultant
(2013-2020)

Education

KEY PROJECT EXPERIENCE

• Master’s in Business
Administration - University of
Central Florida (2012)
• Bachelor of Science in Business
Administration, Finance –
University of Florida (2010)

Cleveland Public Power (OH): Comprehensive Electric Financial
Plan, Cost of Service Study and Rate & Fee Analyses
Amanda is serving as the project manager for the Comprehensive Financial
Plan, Cost of Service Study, and Rate & Fee Analyses. The team has
Certifications
developed a financial planning model for the Electric Utility, and Raftelis is
• Municipal Advisor Representative
conducting a comprehensive cost of service study to support the
(Series 50)
implementation of rates over the next five years. These efforts aim to ensure
Professional Memberships
the utility meets its debt service coverage requirements and other key
• AWWA
financial performance metrics. Additionally, the team is working to
• APPA
establish ancillary fees, as identified by the client, to recover anticipated
costs. Finally, Raftelis will assist in developing a strategic communications
plan to present the study results to the Mayor, City Council, and other public stakeholders.
Greer Commission of Public Works (SC): Financial Planning and Rate Study
Raftelis assisted the Greer Commission of Public Works (CPW) to perform a four utility (electric, gas, water, and
wastewater) financial planning and rate study to understand the cost recovery equity of the CPWs current utility
rates. The development of financial plans for each utility will be combined to create and evaluate an overall
systemwide cashflow analysis. Amanda served as the electric and natural gas subject matter expert and oversaw the
financial analysis performed by consulting staff and providing guidance on industry’s best practices.
Greenville Utilities Commission (NC): Water and Wastewater Cost of Service, System Development
Fees and Rate and Financial Planning Model Reset; Gas System Rate Study; Electric Cost of Service
and Rate Design
Since 2006, Greenville Utilities Commission (GUC) has retained Raftelis to provide ongoing financial support,
including updates to its water and wastewater rate and financial planning models, development of system capacity
fees, and determination of high-strength surcharges for commercial and industrial customers. Raftelis continues to
support GUC with regular financial and rate updates. The water and wastewater financial planning model—actively
used by GUC staff—was rebuilt in 2012, 2017, and again in 2022.

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Amanda served as the assistant project manager for the 2022 study, leading the redevelopment of the revenue model, as
well as the cost of service and rate design models. In addition, Raftelis developed a miscellaneous fees model to evaluate
the adequacy of other charges. In 2024, Raftelis was engaged to conduct a comprehensive rate study for the gas utility,
followed in 2025 by a Bond Feasibility Study. Amanda served as the project manager for both projects.
New Braunfels Utility (TX): Electric, Water, and Wastewater Financial Plan and Rate Design
As the Subject Matter Expert (SME) for a comprehensive financial plan and rate design study for New Braunfels Utilities
(NBU), Texas (covering electric, water, and wastewater services), Amanda provided strategic oversight and guidance on
industry best practices for the electric operations. She collaborated closely with the consultants on the project to develop
financial planning models, analyze historical data, project expenses, and anticipate capital investments, ensuring the
long-term financial stability of each utility. An important component involved providing rate structure alternatives in
alignment with feedback from a Citizen Advisory Panel, ensuring the final design reflected shared community needs and
values through transparent stakeholder engagement and consensus-driven solutions.
City of Georgetown (SC): Utility Rates Study – Water, Sewer, and Electric
Amanda served as the Electric lead for the Utility Rates Study covering the Water, Sewer, and Electric systems. The
team evaluated utility fund revenues and expenditures and assessed the existing rate structures for each service. Raftelis
developed a strategic plan to support the long-term self-sufficiency of each enterprise fund and provided
recommendations for updates to existing rate ordinances based on the study’s findings. In 2024, Raftelis was re-engaged
to complete a comprehensive rate study, which included a cost-of-service analysis, rate design evaluation, and a rebuild
of the Power Cost Adjustment (PCA) model. Amanda served as the project manager for this engagement.
Town of Bedford (VA): Electric Rate Study
Raftelis collaborated with the Town of Bedford, VA, to develop a comprehensive financial plan for their electric
utility. This project focused on ensuring user charge rates adequately recover growing power supply costs. As the
Project Manager, Amanda led the team in developing financial models, analyzing customer classes, and conducting
thorough rate design analyses to establish equitable user charge rates.
City of Orangeburg (SC): Electric and Gas Comprehensive Cost of Service Study
Amanda served as the Electric and Gas lead for the Comprehensive Cost of Service Study, which encompassed the
Electrici, Natural Gas, Water, Wastewater, and Fiber Optic systems, along with an evaluation of shared services
and associated costs. The team updated the financial planning models for all utility systems and is currently
assessing cost of service. This study will determine the specific costs to serve each utility provided by the
Department of Public Utilities (DPU) and will inform future rate development and financial modeling.
In 2024, Raftelis was also engaged to complete the Electric Load Forecast. This forecast was developed to meet the
requirements of DPU’s Power Supply Agreement and to comply with Dominion Transmission’s OATT Rules,
Standards, and Practices, including the provision of a 10-year summer and winter peak demand forecast.
City of Laurinburg (NC): Water and Sewer Comprehensive Rate Study
Amanda served as the project manager for the Water and Sewer Comprehensive Rate Study. The team developed a
financial planning, cost of service and rate design model that assisted the City in evaluating its rate structure and
meet the City’s pricing objectives and financial goals. The model also included the option to examine various
scenarios for capital financing, water consumption, customer growth, and rate design structures.
Town of Mocksville (NC): Water and Sewer Rate Study Update
Amanda served as the project manager for the Water and Sewer Rate Study Update. The team updated the existing
rate and financial planning model that Raftelis had developed for the Town as part of a Regionalization Study, in

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FY 2020. The team updated the rate model that was used to develop revenue requirements, perform operational and
capital financial planning, review customer information, and calculate revenue and rates.
City of Camden (SC): Utility Rates Study – Water, Sewer, and Electric
Amanda served as the Electric lead for the Utility Rates Study – Water, Sewer, and Electric. The team is currently
developing a financial planning model for the Electric utility and evaluating the sufficiency of the revenues to meet
the utilities revenue requirements. Raftelis designed equitable rates and provided recommendations for the City to
ultimately reach self-sufficiency for each system during the forecast period.
City of Aspen (CO): Cost of Service Utility Rate Analysis and Business Plan
Amanda served as the Electric lead for the Cost of Service Utility Rate Analysis and Business Plan. The team
evaluated the long-range financial plan and developed a revenue recovery and cost of service model. In addition, the
team assisted the City with critical tasks such as the evaluation of energy and demand pattern of Electric Vehicles
(EV) charging stations, impacts of increased demand for beneficial electrification, and the evaluation of costs
associated with PV solar customers.
DC Water (Washington, DC): Cost-of-Service Study
DC Water, which serves the greater Washington, DC metropolitan area, must set rates that are sufficient to fund
large capital projects, including EPA-mandated Consent Decree requirements for their Long-Term Combined Sewer
Overflow Control Plan. To determine the most affordable rates for their diverse service area, DC Water has
collaborated with Raftelis on several cost-of-service studies. In her role as QA/QC lead, Amanda ensured that the
work products meet industry standards. She worked closely with the consultants on the project to maintain the
quality of deliverables related to financial planning, cost of service, rate design, and the preparation of reports and
presentations for communicating results to stakeholders.
Onslow Water & Sewer Authority (NC): Water and Wastewater Financial Planning and Rate Study Update
Amanda served as lead for a Water and Wastewater Financial Planning and Rate Study Update. In FY 2019, Raftelis
developed a model for Onslow Water & Sewer Authority (ONWASA). ONWASA has requested assistance in using the
previously built model to conduct additional scenario analysis. Raftelis updated the financial planning module which was
used to evaluate various capital improvement plan (CIP) scenarios and the impact on water/sewer rates and customers.
City of Manteca (CA): Water Rate Study
Amanda served as the assistant project manager for the Water Rate Study. The team conducted a comprehensive
rate study that includes the financial plan development, cost of service and rate design. As part of this study, Raftelis
also assisted the City in drafting a Proposition 218 notice to City customers and supported as needed with the public
information.
Southwest Licking Community Water & Sewer District (OH): Comprehensive Financial Plan Study
Raftelis was engaged by the Southwest Licking Community Water & Sewer District (District) to develop a
comprehensive Financial Plan and evaluate system development fees. The District is a fast-growing service provider
and has substantial capital improvement needs on the horizon. Amanda was the assistant project manager for
Raftelis’ team that enhanced a long-term financial planning and rate model that can be used by the District as future
capital projects are evaluated.
City of Lexington (NC): Water and Sewer Rates and Fees Study
Amanda served as the assistant project manager for the Water and Sewer Rates and Fees Study. The team
completed a comprehensive water and sewer rate study while taking into account considerations identified by the

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city of Lexington. As part of the study the team built a new model for both the Rate Study and the System
Development Fees. The financial planning and rate design model enabled the city to periodically revise and update
the studies and projections of revenue and revenue requirements, financial plans, cost of service analyses, and
design of adequate rates on a routine basis.
EXPERIENCE WITH PRIOR EMPLOYER
Confidential Client (OH): Capitalization of Administrative and General (A&G) Costs: Time Study
Amanda served as the project manager for the 2021 Capitalization of Administrative and General (A&G) Costs Time study. This study is conducted on behalf of an electric utility holding company that, through its associated
companies, primarily owns and operates regulated businesses that are involved in the distribution, transmission, and
generation of electricity. This study involves the review of the company’s current approach and methodology used
to allocate A&G costs to capital projects. Amanda led a series of interviews, the development of a quantitative
survey and an Excel-based model that calculates appropriate levels of A&G cost allocation to capital projects. The
results of study will provide guidelines for the recommendation of capital A&G costs allocation.
Confidential Client (MN): Gas Cost of Service, Rate Design Study and Rate Case Support
Amanda served as the project manager and the lead modeler for the 2021 Gas Cost of Service, Rate Design Study
and Regulatory Support for purposes of filing the client’s general rate case. The team evaluated the major allocation
methods utilized in client’s most recently completed study and developed the client’s rate design proposal for each
of its classes of service. The project team members also support the results of the study as a part of the rate case
filing, through the preparation of pre-filed direct testimony and post-filing support as needed.
Confidential Client (OH): Gas Cost of Service, Rate Design Study Rate and Rate Case Support
Amanda served as the project manager and the lead modeler for the 2021 Gas Cost of Service and Rate Design
Study and Regulatory Support. The analysis addressed the results of the cost-of-service study, the cost allocation
methods, its proposed class revenue apportionment, and proposed rate design. The team assisted with the rate case
filing, through the preparation of pre-filed direct testimony and post-filing support as needed.
Columbia Gas of Kentucky (KY): Zero Intercept Analysis
Amanda led the 2021 Zero Intercept Analysis, for distribution mains. In a Natural Gas Distribution Utility Cost of
Service Study, the distribution systems costs are classified as either “Demand” or “Customer” related and one of the
commonly accepted approaches to estimating the classification of distribution systems is the Zero Intercept. The
analysis determined what percentage of the distribution mains should be allocated to the Demand and Customer
classification, accordingly.
Confidential Client (New Brunswick, Canada): Rate Study and Regulatory Support
In 2021, Amanda led the Rate Study and Regulatory Support analysis. Amanda worked directly with the client’s
team to successfully complete the cost-of-service study. Our team performed the analysis on the proposed class
revenue apportionment and proposed rate design. The team also assisted with the direct testimony and the on-going
post-filing support needed.

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20

Sikeston Board of Municipal Utilities (MO): Five-Year Report on the Electric System
Amanda served as the project manager for the Sikeston Board of Municipal Utilities (Sikeston) Five-Year Report on
the Electric System (2016 and 2021). The report on the management, operation and maintenance of the electric
system has been prepared at least every five years in accordance with the City Bond Ordinance requirement. The
team observed and reported on the condition and operations of the system and made recommendations as to any
changes in such operations.
Confidential Client (LA): Annual Compensation Per Pilot Study; Confidential
Amanda served as the project manager and the lead modeler for the 2021 Annual Compensation per Pilot Study
that supports the client’s adjustment in its estimated average annual compensation per pilot. The team’s expertise
and thorough study successfully secured a final order that approved the client’s annual target compensation per
pilot, the required pilot complement given a certain level of billable turns per year, and the implementation of a
COLA mechanism.
Vectren Energy Delivery of Indiana, North and South (IN)
Amanda served as the lead consultant and modeler for the Vectren North and Vectren South Cost of Service and
Rate Design Studies (2019-2021). The team assisted with the preparation of the cost-of-service study, the cost
allocation methods, its proposed class revenue apportionment, and proposed rate design for the rate case filing and
also provided post-filing support as needed.
DC Water (Washington, DC): Financial Plan Model Development Consulting Services
Amanda served as the lead consultant for Financial Plan Model Development Consulting Services (2019-2020). She
developed a comprehensive long-range financial plan model customized for DC Water needs. A Financial Planning
process and MS-Excel-based Model was established to enhance multi-year financial forecasting agility for DC
Water’s water, sewer, and stormwater utilities. The tool developed can be frequently used to update and forecast
operating and capital costs and have the ability to run financial planning scenarios fairly rapidly; and it also has the
ability to reflect potential changes to Operations and Maintenance (O&M) expenditures that result either due to new
or enhanced program initiatives or due to changes in capital program/ projects.
Greenville Utilities Commission (NC): Water and Wastewater Cost of Service, System Development
Fees and Rate and Financial Planning Model Reset; Gas System Rate Study; Electric Cost of Service
and Rate Design
Amanda served as the lead consultant for a comprehensive Gas System Rate Study for GUC (2019-2020). The study
entailed developing GUC’s revenue requirements for its gas utility and utilize the components of the existing Gas
System Rate Model. The team reviewed in detail the costs of service to determine the functional cost components
and evaluated the rate structure for its effectiveness in equitably recovering revenues from customers served within
each rate class. The existing Gas System Rate Model was converted into the new Microsoft Excel platform that
maintains the key elements and components of the existing Gas System Rate Model and incorporates new elements
to promote functionality and the reporting requirements requested by GUC.
Amanda also performed a bond feasibility analysis for the City of Greenville, NC Electric and Gas Utility (2016 and
2019). She prepared the feasibility evaluation of the Forecast Statements of Revenues, Expenses, Debt Service and
Debt Service Coverage relating to the electric and gas systems. She reviewed the methodologies, procedures and
assumptions utilized in developing the projections.

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The team conducted an Electric Cost of Service and Rate Design in 2015 and an update of the study in 2018. Amanda
led the development of a comprehensive financial model which evaluated the adequacy of the existing rates for utility
service, provides a class cost of service analysis, and a detailed rate design. The team also provided a weather normalized
analysis which supported the development of the financial model. In 2015, Amanda provided support with the review of
the Miscellaneous Service Fees and Charges which were supplemented with the regional survey result.
Sewerage and Water Board of New Orleans (LA): Water, Wastewater and Drainage Rate Study; Annual
Report on Operations
Amanda served as the lead consultant for a comprehensive Water, Wastewater and Drainage Rate Study (20192020) which consists of revenue projections, estimates of future operating expenses, cash-flow analysis, cost
allocations and rate design. The team developed new models based on the new rate model format which included
enhanced navigation menus, single-point entry for assumptions, and a dashboard.
Amanda has also served as the lead consultant for the Report on Operations of the Water, Sewerage, and Drainage
Departments for the Board from 2016 to 2020. The report included the results of an engineering evaluation,
financial analysis, and an evaluation of compliance with the provisions of the Board’s general bond ordinance.
Next Era-Gulf Power Company/ Florida Power and Light (FL): Rate and Tariff Provisions
The team was hired to provide professional services relating to the review of the Gulf Power Company (Gulf) and
the Florida Power and Light (FPL) Rate and Tariff Provisions (2019-2020). Amanda served as a project manager
and worked with several Gulf and FPL teams of subject matter experts to ensure each rate and tariff initiative was
evaluated, routed to management for decision, and had a work plan and timeline developed for potential
implementation of the required changes.
Confidential Client
The team was hired to evaluate the potential to acquire a Wastewater System. Amanda completed a high-level
financial review to understand the impact to customers because of the acquisition for the Wastewater System
Acquisition Feasibility Evaluation (2019). She developed a cash-flow analysis over 30 years to help the client
identify key financial actions. The financial model helped determine the level of annual revenue adjustments needed
to meet the annual cost requirements of the Merged Entity.
City of Topeka (KS): Water, Wastewater and Stormwater Rate Study
Amanda led the development of a renewal and replacement model for the Water, Wastewater and Stormwater Rate
Study (2018-2019). The City utilized the model to determine the appropriate level of investment in assets over the
span of 30 years. The results were incorporated into the water, wastewater and stormwater rate models to determine
the level of funding necessary for several renewal and replacement scenarios.
City of Springfield (OH): Rate Model Assistance
The team conducted a Water and Sewer Rate Study. Amanda led the update and move of the City’s three models to
the new rate model format which included enhanced navigation menus, single-point entry for assumptions, and a
dashboard.
JEA (FL): Depreciation Study (2019) Cost of Service and Revenue Model Review
In 2019, the team performed an analysis of the depreciation expense requirements of the electric, water, wastewater, and
chilled water utility properties solely owned and maintained by JEA. Amanda assisted with the interviews, the on-site
observation of major facilities, the analysis to develop the depreciation rates for JEA’s system and reporting of such rates.

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During 2016 and 2017, the team also performed a Cost of Service and Revenue Model Review. Amanda assisted
with the review of JEA’s Cost of Service (COS) Model and the Revenue Model for functionality, accuracy and
methodology and the preparation of the memorandum presenting the findings and recommendations of the team.
City of Springfield (MO): Sewer Cost of Service and Rate Design Studies; Combined Sewer Overflow
Financial Assessment and Affordability Analysis
During 2018 to 2019, Amanda served as a consultant for the Sewer Cost of Service and Rate Design Study update
for Test Years 2021-2023. Amanda led the update of the financial model and supported the analysis of alternative
rate structures for the City’s satellite customers as well as the analysis of a system development charge for the City.
In 2013, the team conducted a Combined Sewer Overflow (CSO) Financial Assessment and Affordability Analysis
for the abatement of CSOs, in the city of Springfield, Missouri. Amanda was responsible for developing a two-phase
affordability analysis to assess the city of Springfield’s financial capability. The analysis required the development of
the Financial Capability Matrix that incorporated two factors, the residential indicator, and the financial capability
indicator, and assesses the overall financial capability of the city of Springfield to implement the CSO controls.
Habersham Electric Membership Corporation (GA)
In 2018 - 2019, the team was selected to perform a comprehensive rate study to evaluate the Habersham Electric
Membership Corporation (HEMC) existing rate charges. Amanda led the development of a financial model that
included financial projections of the utility, a cost-of-service analysis, and rate recommendations for the electric
member-owned cooperative.
The City of Blue Springs (MO): Water and Wastewater Utility Rate Study
The team conducted a Water and Wastewater Utility Rate Study and built a new rate model in 2016 using the new
model format for study. Amanda assisted with the update of the water and sewer cost-of-service study and also led
the development and modification of the new computer-based financial planning and rate design model that enables
the city to periodically revise and update the studies and projections of revenue and revenue requirements, financial
plans, cost of service analyses, and design of adequate rates on a routine basis. In the 2019 update of the study,
Amanda revised the comprehensive water and sewer cost-of-service study which resulted in unanimously approved
rate schedules for Fiscal Years 2020, 2021 and 2022.
Citizens Energy Group (IN): Wastewater Cost of Service Study
The team was hired to update a comprehensive Wastewater Cost of Service Study (2015 and 2018). Amanda led the
update to the financial model and assisted with supplemental analysis and testimony materials to complete the cost
of service and rate design study as well as the detailed settlement agreement analysis and documentation prepared
post-filing for Phases I, II and III of the rate implementation which concluded in 2021.
St. Joseph (MO): Sewer Rate Study Analysis
Amanda served as the lead consultant for the comprehensive Sewer Rate Study over the years (2014-2019) for the
municipal wastewater utility of the city of St. Joseph, Missouri. In this role, she was responsible for providing
comprehensive financial planning- services for the sewer enterprise fund. Tasks included development of five-year
revenue requirements, allocation of costs to functional components and design of rates. Amanda also assisted with
presentations of the proposed rates and cost allocations to both the city’s industrial customers, to City Council and
in public hearings.

RAFTELIS

Theresa Jurotich PE (KS, WA), PMP
STAFF CONSULTANT
Manager
ROLE
Theresa will conduct financial and rate modeling and prepare deliverables
for the project. She is located in Seattle, WA
PROFILE
Theresa has 28 years of experience in the water and wastewater industries
and in the energy industry including traditional and alternative
technologies. She is skilled in leading asset management projects, feasibility
studies and economic analyses (including development of pro forma model
inputs) for water and wastewater system capital improvement projects, as
well as a variety of traditional and renewable energy technologies. Theresa
routinely performs water and wastewater rate studies, including
investigating alternative rate structures, conducting utility-basis evaluations
of outside-city rates, and bond financing feasibility studies. Her Asset
Management efforts include leading the development of asset management
strategies, training users on how to collect asset data and use asset
management tools, performing gap assessments, and designing likelihood
and consequence of failure definitions and risk scoring protocols.
SELECT ENERGY EXPERIENCE
Delisle Cogeneration Project (LA): Alternatives Analysis
Performed the pro forma financial analysis for six cogeneration alternatives,
including sensitivity analysis.
PNOC (Philippines): Coal Pricing
Wrote the description of the coal fields, including a discussion on the quality of
domestic coal versus the quality needed by the power and cement industries.
Helped develop shipping costs, central coal terminal costs, and satellite
terminal costs. Created pro formas and sensitivity analysis for each alternative.
Hastings Utilities (NE): Power Generation Study
Performed a power generation study including load forecast, POWRPRO
analysis, and economic evaluation of several generations and purchase
power alternatives.
County Sanitation Districts of Orange County (CA): Deregulation
Outlined the California deregulation process and identified potential
purchasing, sales, and self-generation options.

Specialties

• Financial planning
• Cost-of-service and rate structure
studies
• System development charge
studies
• Asset management and risk
assessment

Professional History

• Raftelis: Manager (2021 –
Present)
• CDM Smith: Project Manager &
Senior Consultant (2007 – 2021)
• Det Norske Veritas (formerly
Global Energy Concepts):
Engineer/ Consultant (2003 –
2007)
• Black & Veatch: Engineer/
Consultant (1996 – 2001)

Education

• Bachelor of Science in
Mechanical Engineering –
University of Missouri – Columbia
(1996)
• Bachelor of Arts in English –
University of Missouri – Columbia
(1996)
• Master of Science in Science and
Technology Studies – Virginia
Polytechnic and State University
(2003)

Certifications
•
•
•
•

PE – Kansas
PE – Washington
PMP
Series 50 Municipal Advisor
Representative

Professional Memberships

• AWWA: Pacific Northwest
Section
• WEF: Pacific Northwest Section
• Project Management Institute
• Institute of Asset Management
• American Society of Adaptation
Professionals

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Yates Field Cogeneration Study (TX): Cogeneration Study
Performed an economic analysis for an industrial client for determining the viability of using three “once-through”
steam generators and one combustion turbine generator with a “once-through” HRSG with duct firing to achieve
the equivalent steam output.
Seminole Electric Coop (FL): Market Analysis
Performed a market analysis of Seminole Unit 2 to decide the best sell and lease-back option for the utility.
Dayton Power & Light (OH): Market Analysis
Performed a market analysis and feasibility study determining whether coal units should be converted to gas or
upgraded to comply with impending NOx requirements.
Alaska Public Utilities Commission (AK): Power Pooling/Central Dispatch Planning Study
Benchmarked 1996 operations. Created expansion plans for individual and pooled operation and conducted a
cost/benefit analysis.
Orange County Sanitation District (CA): CenGen Operating Study
Served as assistant project manager and conducted economic analysis on the operation of additional units in a
deregulated environment.
Project Development/WFEC (OK): Technology & Economic Analysis
Performed economic analysis of smaller technologies including Pratt & Whitney FT8s, Rolls Royce Trent, and GE
enhanced LM6000 Sprint. Determined the optimum technology and economic return for the client. Also evaluated
the tolling arrangement between the client and a third-party owner.
Orange County Water District, Orange County (CA): GWRS Power Study
Performed market analysis of California market, solicited indicative pricing from several leading energy service
providers, and performed the economic comparison of purchase options versus build options. The onsite generation
technologies included diesels, simple cycle, and combined cycle.
Independent Assessment / Progress Energy
Reviewed contracts and pro forma model for a 20-turbine financing project. Single point contact for document
receipt and distribution. Reviewed sections written by other team members for consistency and completeness. Kept
track of project budget.
AIG Financial Products Corp (AIG) and Barclays Capital: Horizon Assets
Reviewed project agreements (warranty, O&M service) for technical risk and comparison to typical market terms.
Reviewed existing, under construction, and in development projects. In support of AIG’s bid for Horizon assets.
Dexia Credit Local, Stanton Wind Energy Facility & Camp Springs 2: Fatal Flaw Review
Performed preliminary risk assessment of the projects to facilitate client’s decision to include in their financing
package to the developer. Identified significant technical and project risks with respect to the project’s ability to use
the designated turbines. Review included suitability of turbines and proposed layout to the site, wind turbine
technology, TSA terms and conditions – including warranty and performance guarantees, O&M costs in the pro
forma, reviewed third party wind resource estimate.

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Caithness Energy LLC (US): Portfolio Review
Portfolio review of 13 projects – evaluated certain technical issues and documented them for use by lenders as the
lenders considered making a loan to the portfolio. Evaluated past performance and O&M issues determining
potential for continued issues and impact on future energy production. Reviewed projected turbine-related O&M
costs in the individual project pro forma models. Conducted a site visit to check project operations.
Everpower Renewables (US): Project Review
Review of term sheets and form of contracts (TSA, WA, OMA) from different turbine suppliers. Identified contract
technical risks and differences from current market contract terms. During the review, focused on key issues,
identified other items of note, recommended a course of action on key issues, and compared issues to current
market trends.
HSBC Securities, Inc (TX): Whirlwind Energy Center
Assessed risk of a proposed 60 MW wind energy project to facilitate client’s decision to provide debt/equity.
Identified significant technical and project risks with respect to the project’s ability to use the designated turbines.
Review included suitability of turbines and proposed layout to the site, impact and likelihood of future upwind
turbine development, wind turbine technology, terms and conditions of project contracts – including warranty and
performance guarantees, and O&M costs in the pro forma.
WE Energies (WI): Blue Sky Green Field
Helped prepare public utility documents in support of an application for building a utility-owned wind energy
project for a mid-western utility. After commission acceptance, prepared site climatic condition reports for
proposing turbine vendors, supported bid evaluations, reviewed pro forma model and provided capital cost and
O&M inputs to model, prepared O&M cost estimates (turbine & BOP), provided contract negotiation support.
Fortis (CA & WY): Whitewater, Rockriver, and Cabazon Independent Engineering and Project
Monitoring
Provided risk assessment and review of the portfolio to facilitate client’s decision to finance the projects. Identified
significant technical and project risks with respect to the project’s ability to use the designated turbines. Main
responsibility was reviewing the warranty terms and conditions. O&M monthly monitoring – summarizing key
events, issues impacting availability and energy production including low wind and issues with turbine
manufacturer warranted support.
Gamesa Energy USA, LLC, Allegheny Ridge Wind Farm, LLC: Independent Engineering Review
The objective of the Independent Engineer’s review is to provide the Stakeholders with an opinion as to whether the
technical documentation available to support the non-recourse financing of Allegheny Ridge: (i) provides for a
technically feasible project; (ii) is consistent with the project pro forma financial model; and (iii) is, in general,
consistent with the technical and commercial terms and permitting requirements of similar projects financed on a
non-recourse basis. The purpose of the report was to summarize the Independent Engineer’s review of Allegheny
Ridge and the documentation received and reviewed through the date of the report, and to advise the status of any
issues which appear technically incorrect, abnormal, or inconsistent with the terms of the agreements, or which
remain unresolved at the time of the preparation of the report.
Sun Life Assurance Company of Canada and Clean Power Operating Trust (CA): Project Review
For 6 wind energy projects, summarized project contracts and operating history in support of evaluation of projects
for potential investment by clients.