Sutter Butte Flood Control...

SBFCA Board Agenda Page 1 February 12, 2020

The agenda is posted in the building of the Sutter Butte Flood Control Agency at 1445 Butte House Road. Suite B, Yuba City, and at the Sutter County Library, 750 Forbes Avenue, Yuba City. The agenda summary, backup materials, and approved minutes are also posted on the Sutter Butte Flood Control Agency website at sutterbutteflood.org. Materials related to an item on this agenda and submitted to the Board of Directors after distribution of the agenda packet are available for public inspection in the office of the Board Clerk at 1445 Butte House Road, Suite B, Yuba City, during normal business hours. In compliance with the American with Disabilities Act, the meeting room is wheelchair accessible and disabled parking is available. If you have a disability and need, disability related modifications or accommodations to participate in this meeting, please contact the SBFCA office at 530-755-9859 or [email protected]. Requests must be made one full business day before the start of the meeting.

County of Sutter Mat Conant Mike Ziegenmeyer Alt. Ron Sullenger Alt. Jim Whiteaker

County of Butte Bill Connelly Steve Lambert

City of Yuba City Shon Harris Grace Espindola Alt. Marc Boomgaarden Alt. Manny Cardoza

City of Live Oak Lakhvir Ghag Alt. Luis Hernandez

City of Gridley Bruce Johnson

City of Biggs Bo Sheppard Alt. Roger Firth

Levee District 1 Francis Silva Charlie Hoppin Alt. Sally Serger Alt. Drew Stresser

Levee District 9 Mike Morris Chris Schmidl

Persons wishing to address the Board during consideration of matters listed on the agenda will be allowed to do so. Testimony should always begin with the speaker giving his or her name and place of residence. Requests for assistive listening devices or other accommodations, such as interpretive services, should be made through the Sutter Butte Flood Control Agency office at 530-755-9859. Requests should be made at least 72 hours prior to the meeting. Later requests will be accommodated to the extent feasible. AGENDA SUMMARY REGULAR MEETING/CALL TO ORDER

Roll Call

Pledge of Allegiance CONSENT CALENDAR The Consent Calendar groups together those items which are considered noncontroversial or for which prior policy direction has been given to staff and that require only routine action by the Board. The Chair will advise the audience that the matters may be adopted in total by one motion; however, the Board may, at its option or upon request of a member of the public, consider any matter separately.

1. Approval of the Minutes for the December 11, 2019 Board Meeting

Sutter Butte Flood Control Agency Board of Directors Agenda – Regular Meeting, February 12, 2020, 1 p.m. City of Yuba City Council Chambers - 1201 Civic Center Blvd., Yuba City, CA

mailto:[email protected]

SBFCA Board Agenda Page 2 February 12, 2020

2. Approve a Resolution applying for grant funds from the California Department of Water Resources and

designating the Executive Director as the authorized representative to execute an agreement for funding improvements along the Sutter Bypass east levee

3. Approve and authorize the Executive Director to execute Amendment 11 to the Master Services Agreement with HDR Engineering to extend the term of the agreement to December 31, 2021

PRESENTATION, DISCUSSION & ACTION ITEMS

4. Selection of 2020 SBFCA Chair and Vice Chair 5. Presentation of Agency Audited Financial Statements and Related Reports for Fiscal Year Ending June 30,

2019

6. Presentation and File Monthly Financial Report

INFORMATIONAL AND POSSIBLE APPROVAL ITEMS

7. Presentation and File Program/Project Update

8. Other Reports from Agency Staff and Consultants

9. Report by Member and Partner Agencies CORRESPONDENCE

10. Report on Correspondence Sent by and Received by the Board

PUBLIC COMMENT Members of the public will be allowed to address the Sutter Butte Flood Control Agency’s Board of Directors on items of interest to the public that are within the subject matter jurisdiction of the Board. Any member of the audience who may wish to bring a matter before the Board that has not been placed on the agenda may do so at this time; however, State law provides that no action may be taken on any item not appearing on the posted Agenda. ADJOURNMENT The next regularly scheduled Board of Directors meeting will be held on Wednesday March 11, 2020 at 1 p.m., Yuba City Council Chambers – 1201 Civic Center Blvd., Yuba City, CA 95993

December 11, 2019 Regular Board Meeting Item 1

The Sutter Butte Flood Control Agency (Agency) Board of Directors (Board), State of California, met on the above date at 1 p.m. at the City of Yuba City Council Chambers - 1201 Civic Center Boulevard, Yuba City, CA.

These minutes do not represent a transcript of the meeting and are intended to be a summary of the most important points. For a complete record, please refer to the video recording of the meeting, which is posted on SBFCA’s website: http:/sutterbutteflood.org/board/meetings-agendas/ MEMBERS PRESENT County of Sutter: Mat Conant, Mike Ziegenmeyer County of Butte: Bill Connelly City of Yuba City: Shon Harris, Grace Espindola

City of Biggs: Bo Sheppard City of Gridley: Bruce Johnson City of Live Oak: Lakvhir Ghag

Levee District 9: Mike Morris Levee District 1: Francis Silva, Charlie Hoppin MEMBERS ABSENT: Steve Lambert, Chris Schmidl STAFF PRESENT: Michael Bessette, Executive Director; Scott Shapiro, Agency Counsel; Seth Wurzel, Budget Manager, and Terra Yaney, Board Clerk

MEETING/CALL TO ORDER At 1:00 p.m., Director Shon Harris opened the meeting and led the group in the pledge of allegiance. CONSENT CALENDAR 1. Approval of the Minutes for the November 13, 2019 Board Meeting 2. Approval of the 2020 schedule for regular SBFCA Board meetings 3. Approval of task orders with HDR and ECORP Consulting to provide design, permitting, and environmental services

for the Irrigation Canal Rock Slope Protection Project A motion to approve the Consent Calendar was made by Director Lakvhir Ghag and seconded by Director Mike Morris. The motion passed with no objection. The Consent Calendar was approved as follows:

Mat Conant– yes Bruce Johnson - yes

Bill Connelly – yes Mike Morris– yes

Grace Espindola– yes Bo Sheppard - yes

Lakvhir Ghag - Yes Francis Silva - yes

Shon Harris- yes Mike Ziegenmeyer - yes

Charlie Hoppin - yes

No public Comment

Sutter Butte Flood Control Agency Board of Directors Minutes Regular Meeting, December 11, 2019, 1 p.m. City of Yuba City Council Chambers - 1201 Civic Center Blvd., Yuba City, CA

http://sutterbutteflood.org/board/meetings-agendas/


The entire discussion is available on the SBFCA website at: http://sutterbutterflood.org/board/meetings-agendas/

PRESENTATION, DISCUSSION & ACTION ITEMS

4. Presentation and File Monthly Financial Report Budget Manager Seth Wurzel presented the monthly financial reports for October and answered questions regarding operating revenue of advanced funding. Mr. Wurzel announced that the audit will be complete in December and will be presented at the February meeting. The entire report, along with a PowerPoint presentation is available on the SBFCA website at: http://sutterbutterflood.org/board/meetings-agendas/

INFORMATIONAL AND POSSIBLE APPROVAL ITEMS

5. Program/Project Update Executive Director Michael Bessette gave a presentation outlining the recent and ongoing activities of the agency. He reported that the physical construction of the UPRR Closure Structure has been completed. The structure installation was tested by the contactor; they will provide an installation training for Levee District One in the next week. He reported that the construction management team is managing the project closeout activities for the Reach 25 Pipe abandonment project. He went on to report that the right-of-way team continues to work on closing out all acquisitions needed for the FRWLP including the easements needed from the affected public agencies and several outstanding property owners.

It was reported that staff submitted an amendment request to DWR for an amendment to the funding agreement. DWR is now processing Amendment #6 for time only, we will be requesting a 7th amendment to address additional funding. It was reported that staff continues to coordinate closely with the Sacramento Valley Conservancy and LD1 on the Star Bend and Mathews mitigation sites. Monthly coordination meetings are being held to advance progress towards the completion of the required conservation easement and management plan. Our current schedule is for the framework agreement and associated documents to be presented at the February 2020 Board meeting. Mr. Bessette reported that the draft Feasibility Study reports for the Small Community Studies for Sutter and Tudor were submitted to DWR on November 1 for their review and comments were received for the Sutter report. The project team is currently working on addressing the comments and finalizing the report. The team is still awaiting comments on the Tudor report. Mr. Bessette announced that USACE COL. Honduras is schedule to present at the February Board meeting. The entire report, along with a PowerPoint presentation is available on the SBFCA website at: http://sutterbutterflood.org/board/meetings-agendas/

6. Other Reports from Agency Staff and Consultants

Nothing to report.

7. Report by Member and Partner Agencies Nothing to report.

CORRESPONDENCE

8. Report on Correspondence Sent by and Received by the Board Nothing to report.

http://sutterbutterflood.org/board/meetings-agendas/




PUBLIC COMMENT None ADJOURNMENT With no further business coming before the Board, the meeting was adjourned at 1:30 p.m.

__________________________________

ATTEST BY: __________________________________ Board Chair

Terra Yaney, Board Clerk

Item 2

Sutter Butte Flood Control Agency A Partnership for Flood Safety

February 12, 2020 TO: Board of Directors FROM: Michael Bessette, Executive Director SUBJECT: Approve a Resolution applying for grant funds from the California Department of Water

Resources and designating the Executive Director as the authorized representative to execute an agreement for funding improvements along the Sutter Bypass east levee.

Recommendation Approve Resolution 2020-01 which grants authority to the Executive Director to apply for funding from the California Department of Water Resources (DWR) and execute, upon review and approval of counsel, a grant agreement for funding under DWR’s Phase 2 Small Communities Program. Background In 2013, the Sutter Butte Flood Control Agency (SBFCA) began construction on the Feather River West Levee Project (FRWLP), which consists of improvements to approximately 44-miles of levees from the Thermalito Afterbay south to the Sutter Bypass confluence. The total project cost of the FRWLP is ~$378 million and construction is planned to be complete by the end of 2021. Following that work, SBFCA prepared the Tudor Small Community Flood Risk Reduction Feasibility Study in 2019. The study identified that the remainder of the levees bordering the south Sutter basin suffer from through-seepage and under-seepage issues and are not adequate for providing a 100-year level of protection. The study identified a number of critical sites along the 22-mile Sutter Bypass east levee in need of immediate repair, and also prioritized the Sutter Bypass levee reaches into different phases so that flood risk can be gradually reduced over time as funding becomes available. The Sutter Bypass East Levee Project (SBELP) is the next step of work needed to reduce flood risk to the south Sutter basin area. In total, the $200+M project would include improvements to approximately 18-miles of levees located along the east side of the Sutter Bypass in Sutter County, just southwest of the City of Yuba City. The first phase of the SBELP consists of the following elements of work:

- Design and permit Phases 1A and 1B, the highest priority reaches along the south Sutter basin as outlined in the Feasibility Study.

- Design and permit approximately 9 miles and 1.1 miles of Phase 1A and Phase 1B levee, respectively.

- Design will include preparation of design drawings, specifications, and cost estimates for remediation of this reach of the Sutter Bypass.

- Permitting will include acquiring the necessary California Environmental Quality Act (CEQA) and National Environmental Policy Act (NEPA) documents and permits to comply with environmental regulation.

- Implement two of the three most critical sub-reaches along the south Sutter basin, as previously identified in the Feasibility Study.

- Improve approximately 2.5 miles of 20-foot high levee with a 45-foot deep cutoff wall within Phase 1A.

Item 2

The project, the first phase of the fix-in-place improvements, is expected to be scoped based upon available Proposition 1E funds identified in DWR’s Phase 2 Small Communities Proposal Solicitation Package. If the full Proposition 1E funds are not available and/or awarded to SBFCA, or additional funds become available through another program, the project funded under DWR’s Phase 2 Small Communities program can be scaled down by reducing the length of levee to be improved (e.g. implementing one of the three critical sub-reaches). At this time, Staff recommends the Board approve the attached resolution authorizing the Executive Director to apply for funding through DWR’s Phase 2 Small Communities program and execute a grant agreement if SBFCA is successful with the application. Ultimately, before SBFCA could move forward with the project, a final scope of work under the grant would need to be developed and an associated budget amendment would need to be prepared for the Board’s approval based upon a finalized scope of work. Fiscal Impact The approval of the attached Resolution would authorize the Executive Director to apply for funding and designate the Executive Director as the individual authorized to execute a funding agreement with the Department of Water Resources. Before executing a grant agreement obligating the Agency, a budget amendment reflective of an approved scope of work identifying the costs and sources of revenue for a project will be brought before the Board of Directors for approval. As a result, there is no net budgetary impact as a result of the Board’s approval of staff recommendation at this time. Attachment: Resolution 2020-01: A Resolution by the Board of Directors of the Sutter Butte Flood Control Agency Authorizing an Application for funding from the Department of Water Resources and Designating a Representative to Execute the Agreement and any Amendments thereto, for the Sutter Bypass East Levee Project

Resolution No. 2020 -01

A Resolution by the Board of Directors of the Sutter Butte Flood Control Agency Authorizing an Application for funding from the Department of Water Resources and Designating a Representative to Execute the Agreement and

any Amendments thereto, for the Sutter Bypass East Levee Project

WHEREAS, the Sutter Butte Flood Control Agency is a California Local Public Agency with jurisdiction and the authority to implement flood protection projects within the areas protected by the facilities of the State Plan of Flood Control and is willing to participate in, coordinate with, and collaborate with other interested parties on the design and implementation of flood risk reduction projects; WHEREAS, the Sutter Butte Flood Control Agency is authorized to enter into an agreement with the Department of Water Resources and the State of California; THEREFORE, BE IT RESOLVED by the Board of Directors of the Sutter Butte Flood Control Agency as follows:

1. That pursuant and subject to all of the terms and conditions of the Disaster Preparedness and Flood Prevention Bond Act of 2006 (Pub. Resources Code, § 5096.800 et seq.), the Sutter Butte Flood Control Agency shall submit an application to obtain funding for the Sutter Bypass East Levee Project from the Department of Water Resources.

2. That the Board of Directors authorize the Executive Director, or designee, to execute the funding agreement with the Department of Water Resources and any amendments thereto.

3. That the Executive Director, or designee, shall prepare the necessary data, make investigations, and take other such actions as necessary and appropriate to obtain funding for the Sutter Bypass East Levee Project.

CERTIFICATION

I hereby certify that the foregoing Resolution 2020-01 was duly and regularly adopted by the Board of Directors of the Sutter Butte Flood Control Agency at the meeting held on February 12, 2020.

Chair, Board of Directors

Attest:

_________________________

Item 3


February 12, 2020 TO: Board of Directors FROM: Michael Bessette, Executive Director

SUBJECT: Approve and authorize the Executive Director to execute Amendment 11 to the Master

Services Agreement with HDR Engineering to extend the term of the agreement to December 31, 2021.

Recommendation It is recommended that the Board of Directors authorize the Executive Director to execute Amendment 11 to the Master Services Agreement with HDR Engineering modifying the termination date to December 31, 2021. Background In June 2010, the SBFCA Board approved a Master Services Agreement (MSA) with HDR to provide a contract mechanism to allow for the subsequent approval of various task orders with specified scopes, schedules and budgets for design and support services related to the Feather River West Levee Project. The MSA set an overall contract limit and term for the services. The MSA has been amended ten times since June 2010 to increase the overall compensation limit to extend the term and to allow for additional task orders to be authorized under the agreement. The current termination date of the agreement is December 31, 2019. The agreement is structured to automatically extend from the termination date for 90 days “to allow for continuation of services, and to allow SBFCA time in which to complete a novation or renewal contract for Contractor and SBFCA approval.” We are currently in this 90-day period. In order to provide sufficient time to complete additional work, staff recommends amending the MSA to have a termination date of December 31, 2021. Fiscal Impact The recommended action requests the approval of Amendment 11 to the MSA with HDR. This amendment only changes the term of the MSA. The recommendation does not obligate the Agency to pay any additional costs therefore, there is no net budgetary impact associated with the approval of the recommended action. Attachments: Amendment 11 to the HDR Master Services Agreement

ELEVENTH AMENDMENT

TO AGREEMENT BETWEEN

SUTTER BUTTE FLOOD CONTROL AGENCY

AND

HDR ENGINEERING, INC.

This Eleventh Amendment to the Agreement between Sutter Butte Flood Control Agency and HDR Engineering, Inc.

(“Amendment”) is made and entered into this 12th day of February, 2020, by and between Sutter-Butte Flood Control

Agency (“Agency”) and HDR Engineering, Inc. (“Contractor”).

RECITALS:

WHEREAS, Agency and Contractor entered into an agreement to provide engineering services dated July 14, 2010

(“Agreement”);

WHEREAS, Article C.24 of the Agreement states that modifications or amendments to the terms of the Agreement

shall be in writing and executed by both parties;

WHEREAS, Agency and Contractor entered into a First Amendment to the Agreement on March 14, 2012 to increase

the total compensation from $15,000,000 to $20,000,000; and

WHEREAS, Agency and Contractor entered into a Second Amendment to the Agreement on May 8, 2013 to increase


WHEREAS, Agency and Contractor entered into a Third Amendment to the Agreement on March 24, 2014 to increase


WHEREAS, Agency and Contractor entered into a Fourth Amendment to the Agreement on July 9, 2014 to increase the

total compensation from $31,000,000 to $35,000,000; and

WHEREAS, Agency and Contractor entered into a Fifth Amendment to the Agreement on August 13, 2014 to increase


WHEREAS, Agency and Contractor entered into a Sixth Amendment to the Agreement on January 14, 2015 to increase


WHEREAS, Agency and Contractor entered into a Seventh Amendment to the Agreement on January 13, 2016 to

modify the termination date of the Agreement to December 31, 2017; and

WHEREAS, Agency and Contractor entered into an Eighth Amendment to the Agreement on June 22, 2016 to increase


WHEREAS, Agency and Contractor entered into a Ninth Amendment to the Agreement on February 14, 2018 to

modify the termination date of the Agreement to December 31, 2018; and

WHEREAS, Agency and Contractor entered into a Tenth Amendment to the Agreement on August 8, 2018 to modify

the termination date of the Agreement to December 31, 2019 and to increase the total compensation from $38,000,000

to $43,000,000; and

WHEREAS, Agency and Contractor desire to amend the Agreement.

NOW, THEREFORE, Agency and Contractor agree as follows:

1. Operative Provision No. 2 Term shall be modified to have a Termination Date of December 31,

2021.

All other terms and conditions contained in the Agreement shall remain in full force and effect.

Agency Consultant

By: _____________________________ By: ________________________________

Sutter Butte Flood Control Agency

APPROVED AS TO FORM:


COUNSEL______________________________

Item 4 1544031.1


February 12, 2020 TO: Board of Directors FROM: Michael Bessette, Executive Director Scott Shapiro, General Counsel SUBJECT: Selection of 2020 SBFCA Chair and Vice Chair

Recommendation We recommend that the SBFCA Board of Directors select the Chair from Sutter County and a Vice Chair from Butte County for the 2020 calendar year in accordance with the Board’s adopted policy on the rotation of officers. Background At its December 8, 2010 meeting, the Board of Directors approved an ad hoc committee’s proposed plan to rotate the Chair and Vice Chair positions among the largest municipal members of SBFCA – Yuba City, Sutter County and Butte County. In 2019 the Chair position was held by Yuba City (represented by Shon Harris), and the Vice Chair position was held by Sutter County (represented by Mat Conant). Therefore, in 2020 the Chair position should rotate to Sutter County and the Vice Chair position should rotate to Butte County. The Board of Directors annually nominates and votes on a Vice Chair and Chair.

Item 5


February 12, 2020 TO: Board of Directors FROM: Michael Bessette, Executive Director Seth Wurzel, Budget Manager SUBJECT: Presentation of Agency Audited Financial Statements and Related Reports for Fiscal Year

Ending June 30, 2019

Recommendation Staff recommends that the Board accept the attached financial statements and related audit reports for filing. Background In accordance with the Agency’s Joint Exercise of Powers Agreement, the Agency’s Board of Directors is to have an independent audit of its financial statements conducted on an annual basis. The purpose of this item is to present the resulting financial statements and related audit results and management report to the Board for its review and acceptance. As has been the practice in the past, the Agency has engaged the same Auditor as the City of Yuba City. This is the third year the City and SBFCA have worked with Badawi & Associates. The three documents provided to the Board’s for its review and acceptance include:

Basic Financial Statements and Independent Auditors’ Report – Fiscal Year Ending June 30, 2019

Auditors’ Communication with Those Charged with Governance - Fiscal Year Ending June 30, 2019

Auditors’ Communication of No Material Weaknesses - Fiscal Year Ending June 30, 2019

Analysis The Management’s Discussion and Analysis (MD&A) included within the Annual Financial Report provides an analysis of the financial activities that took place during Fiscal Year 2018-19 and a review of the accompanying financial statements. The MD&A also lists the major financial highlights of the year. The Board adopted the Agency’s Strategic Plan in February 2016 and approved an updated plan in 2018. Fiscal Year 2018-19 reflected the third year with that plan in place and the Board’s adopted budget for the year was geared toward the Plan’s implementation. In addition to the Board’s efforts to implement the Strategic Plan, fiscal year 2018-19 also reflected the balance of the Agency’s restoration of the Oroville Wildlife Area. The following reflects SBFCA’s financial activities consistent with the Strategic Plan and the significant emergency work completed in Fiscal Year 2018-19:

In previous years, SBFCA had received commitments and entered into agreements with the State of California for work in the Oroville Wildlife Area totaling $6.7 million. During Fiscal Year 18/19, an additional $4.1 million was committed to the agency from the State of California for work at the Oroville Wildlife Area.

During late 2018, SBFCA advanced the design and permitting of the Federally authorized Sutter Basin Flood Risk Management Project. Upon the allocation of $50,000,000 in 2018 Civil Works Work Plan

Item 5

Construction Funding by the United States Army Corps of Engineers (USACE), SBFCA began negotiating a Project Partnership Agreement. The agreement with the USACE was executed in August 2018 obligating the Non-Federal share split between SBFCA and Central Valley Flood Protection Board of $18.9 million to the project. A companion Local Project Partnership Agreement was executed between SBFCA and the Central Valley Flood Protection Board in September 2018. Through that agreement, SBFCA’s share of the project is up to $8.085 million.

The major financial highlight of the year for SBFCA continues to be the significant investment in the Feather River West Levee Project. In total, during the fiscal year, SBFCA received nearly $26.1 million in funding through agreements with the State of California and during the fiscal year, SBFCA spent nearly a total of $24.1 million on all capital project work. SBFCA’s Construction in progress increased by another $12,626,959 million during the fiscal year. This is a direct reflection of the amount of money that continues to be invested in the levee system by SBFCA. While’s SBFCA financial activities decreased slightly relative to Fiscal Year 2017-18, SBFCA has still been very active as evident with the near completion of all components of the Feather River West Levee Project. Audit SBFCA again has received an unqualified opinion, otherwise known as a “clean audit,” from the independent auditor for its Fiscal Year 2018-19 audited financial statements. With regard to the Auditor’s Communications covering the auditor’s review of internal controls for the fiscal year audited, the auditor made no findings. Further, there were no prior year findings made by our Audit firm to address with this year’s audit. The Audited Financial Report will be incorporated into the Agency’s Continuing Disclosure report filed as part of our ongoing obligations associated with our outstanding Assessment Bonds. Staff will be posting the Continuing Disclosure Report to the Electronic Municipal Market Access website (https://emma.msrb.org/) prior to the March 11, 2020 Board meeting. Fiscal Impact This is an informational item only, there is no net budgetary impact as a result of the Board’s approval of staff’s recommendation. Attachments

1. Sutter Butte Flood Control Agency Basic Financial Statements and Independent Auditors’ Reports for the year ended June 30, 2019;

2. Sutter Butte Flood Control Agency Auditor’s Communication with Those Charged with Governance for the year ended June 30, 2019.

3. Sutter Butte Flood Control Agency Auditor’s Communication of No Material Weaknesses for the year ended June 30, 2019.

https://emma.msrb.org/

Sutter Butte

Flood Control Agency

Sutter and Butte Counties, California Basic Financial Statements and Independent Auditors’ Reports For the year ended June 30, 2019


Table of Contents

Page FINANCIAL SECTION Independent Auditors’ Report ................................................................................................................................ 1 Management’s Discussion and Analysis ............................................................................................................... 3 Basic Financial Statements Government-Wide Financial Statements: Statement of Net Position ........................................................................................................................... 13 Statement of Activities ................................................................................................................................ 14 Fund Financial Statements: Balance Sheet – Governmental Funds ....................................................................................................... 17 Reconciliation of the Governmental Funds Balance Sheet Balance Sheet to the Statement of Net Position ................................................................................. 18 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds ......................................................................................................... 19 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities ........................................................ 20 Notes to Basic Financial Statements .................................................................................................................... 21 Required Supplementary Information Note to Required Supplementary Information .............................................................................................. 37 Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – General Fund ........................................................................................................... 38 Other Supplementary Information Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Capital Projects Fund ............................................................................................. 40

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INDEPENDENT AUDITORS’ REPORT

To the Board of Directors of the Sutter Butte Flood Control Agency

Yuba City, California

We have audited the accompanying financial statements of the governmental activities and each major fund of the Sutter Butte Flood Control Agency (Agency), as of and for the year ended June 30, 2019, and the related notes to the financial statements, which collectively comprise the Agency’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditors’ Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the Agency, as of June 30, 2019, and the respective changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

To the Board of Directors of the Sutter Butte Flood Control Agency Yuba City, California Page 2

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that Management’s Discussion and Analysis and Budgetary Comparison Schedule for the General Fund on pages 3–7 and 37-38, respectively, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Agency’s basic financial statements. The Budgetary Comparison Schedule for the Capital Projects Fund, as listed in the table of contents, is presented for purposes of additional analysis and is not a required part of the basic financial statements.

The Budgetary Comparison Schedule for the Capital Projects Fund is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Budgetary Comparison Schedule for the Capital Projects Fund is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Badawi and Associates, CPAs Berkeley, California January 31, 2020

Major Milestones

o

o

Financial Activities

3

Government-Wide Financial Statements Statement of Net Position Statement of Activities

Statement of Net Position

Statement of Activities

Statement of Net Position Statement of Activities

Governmental Funds -

General Fund Capital Projects Fund

4

Required Supplementary Information Other Supplemental Information

Governmental Funds

5

The General Fund

The Capital Projects Fund

6

7

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8

BASIC FINANCIAL STATEMENTS

9

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10

GOVERNMENT-WIDE FINANCIAL STATEMENTS

11

Sutter Butte Flood Control AgencyStatement of Net PositionJune 30, 2019

ASSETSCurrent assets:

Cash and investments 21,688,663$ Cash and investments with fiscal agent 1,434,848 Receivables:

Accounts 4,234,961 Interest 2,647

Prepaid items 1,925

Total current assets 27,363,044 Noncurrent assets:

Capital assets:Construction in progress 310,304,599 Total capital assets, net 310,304,599 Total noncurrent assets 310,304,599 Total assets 337,667,643

LIABILITIES Current liabilities:

Accounts payable 2,443,233 Accrued liabilities 335,920 Interest payable 1,201,772 Bonds payable, due within one year 1,795,000

Total current liabilities . 5,775,925 Noncurrent liabilities:

Bonds payable, due in more than one year 87,365,445 Total noncurrent liabilities 87,365,445 Total liabilities 93,141,370

NET POSITIONNet investment in capital assets 221,144,154 Unrestricted 23,382,119

Net position 244,526,273$

See accompanying Notes to Basic Financial Statements.

12

Sutter Butte Flood Control AgencyStatement of ActivitiesFor the year ended June 30, 2019

Net (Expense)Revenue

and Changes in Net Position

Expenses

Operating Grants and

Contributions

Capital Grants and

Contributions TotalGovernmental

Activities

Governmental activities

Flood protection 6,482,642$ 750,000$ 32,064,989$ 32,814,989$ 26,332,347$ Interest on long-term debt 3,699,389 - - - (3,699,389)

Total governmental activities 10,182,031$ 750,000$ 32,064,989$ 32,814,989$ 22,632,958

General Revenues:

Investment earnings 455,859 Other 118,624

Total general revenues 574,483

Change in net position 23,207,441

Net position - beginning of year 221,318,832

Net position - end of year 244,526,273$

Program Revenues


13


14

FUND FINANCIAL STATEMENTS

15

Sutter Butte Flood Control AgencyBalance Sheet - Governmental FundsJune 30, 2019

CapitalGeneral Projects

Fund Fund Total

ASSETS

Cash and investments 4,623,566$ 17,065,097$ 21,688,663$ Cash and investments with fiscal agent - 1,434,848 1,434,848 Receivables:

Accounts - 4,234,961 4,234,961 Interest - 2,647 2,647

Prepaid items 96 1,829 1,925

Total assets 4,623,662$ 22,739,382$ 27,363,044$

LIABILITIES, DEFERRED INFLOWS OFRESOURCES, AND FUND BALANCES

Liabilities:Accounts payable 11,145 2,432,088 2,443,233 Accrued liabilities - 335,920 335,920

Total liabilities 11,145 2,768,008 2,779,153

Fund Balances:Nonspendable: prepaid items 96 1,829 1,925 Restricted for capital projects - 19,969,545 19,969,545 Unassigned 4,612,421 - 4,612,421

Total fund balances 4,612,517 19,971,374 24,583,891

Total liabilities, deferred inflows ofresources, and fund balances 4,623,662$ 22,739,382$ 27,363,044$


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Sutter Butte Flood Control AgencyReconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position

Fund Balances of Governmental Funds 24,583,891$

Capital assets used in governmental activities are not financial resources and therefore arenot reported in governmental funds. 310,304,599

In the governmental funds balance sheet, interest on long-term debt is not recognized untilthe period in which it matures and is paid. In the government-wide statement of netposition, it is recognized in the period that it is incurred. (1,201,772)

Long-term liabilities are not due and payable in the current period and therefore they arenot reported in the funds.

Long term debt due within one year (1,795,000) Long term debt due in more than one year (87,365,445)

Net Position of Governmental Activities 244,526,273$

Amounts reported for governmental activities in the Statement of Net Position are different

For the year ended June 30, 2019


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Sutter Butte Flood Control AgencyStatement of Revenues, Expenditures and Changes in Fund BalancesFor the year ended June 30, 2019

CapitalGeneral Projects

Fund Fund Total

REVENUES:Intergovernmental -$ 26,118,546$ 26,118,546$ Assessment revenue 750,000 5,946,443 6,696,443 Investment earnings 89,863 365,996 455,859 Other 91,351 27,273 118,624

Total revenues 931,214 32,458,258 33,389,472

EXPENDITURES:Current:

Operational:Telephone 987 - 987 Postage and freight 136 - 136 Forms and supplies 31,435 - 31,435 Printing and binding 90 - 90 Professional services 120,903 - 120,903 Salaries and benefits 302,889 - 302,889 Dues and subscribtions 1,562 - 1,562 Rentals 1,444 - 1,444 Insurance 1,785 - 1,785

Capital:USACE Feasiblity Study - 4,474,916 4,474,916 State EIP Funded - 733,241 733,241 Local EIP Funded - 252,800 252,800 Regional Flood Management Planning - State Funded - 43,887 43,887 Emergency Flood Fighting - 4,637 4,637 Flood Systems Repair Project - State Funded - 535,411 535,411 ULOP - Local Funded - - - Stakeholder Management - 8,503 8,503 Oroville Wildlife Area Planning - - - Grindley Bridge Project - - -

Capital outlay - 12,626,959 12,626,959 Debt service:

Principal - 1,725,000 1,725,000 Interest and fiscal charges - 3,743,181 3,743,181

Total expenditures 461,231 24,148,535 24,609,766

Net change in fund balances 469,983 8,309,723 8,779,706

FUND BALANCES:Beginning of year 4,142,534 11,661,651 15,804,185 End of year 4,612,517$ 19,971,374$ 24,583,891$


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Sutter Butte County Flood Control AgencyReconciliation of the Statement of Revenues, Expenditures and Changes in Fund

Balances of Governmental Funds to the Statement of Activities

Net Change in Fund Balances - Total Governmental Funds 8,779,706$

Governmental funds report capital outlay as expenditures. In the statement of activities,however, the cost of those assets is allocated over their estimated useful lives as depreciationexpense, or are allocated to the appropriate functional expense when the cost is below thecapitalization threshold. This activity is reconciled as follows:

Capital outlay 12,626,959

In the governmental funds balance sheet, interest on long-term debt is not recognized until theperiod in which it matures and is paid. In the government-wide statement of net position, it isrecognized in the period that it is incurred. This amount represents the change in interestpayable. (97,336)

The issuance of long-term debt provides current financial resources to governmental funds,while the repayment of the principal of long-term debt consumes the current financial resourcesof governmental funds. Neither transaction, however has any effect on net position. Thisamount is the net effect of these differences in the treatment of long-term debt related items:

Repayment of debt principal 1,725,000

Amortization of original issue premium 141,128

Compensated absences expenses reported in the Statement of Activities do not require the use ofcurrent financial resources and, therefore, are not reported as expenditures in the governmentalfunds.

Decrease in compensated absences payable 31,984

Change in Net Position of Governmental Activities 23,207,441$

Amounts reported for governmental activities in the Statement of Activities are different because:

For the year ended June 30, 2019

Original issue premiums on long-term debt issuances increases the proceeds and are reported asother financing sources in the governmental funds, but are deferred and amortized throughout


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Sutter Butte Flood Control Agency Notes to Basic Financial Statements June 30, 2019

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entity The Sutter Butte Flood Control Agency (Agency) is a joint powers agency formed in December 2007 by the Counties of Butte and Sutter, the Cities of Biggs, Gridley, Live Oak, and Yuba City, and Levee Districts No. 1 and No. 9. The Agency has the power and authority to plan, finance, acquire, construct, and improve regional facilities for the purpose of providing flood protection to the Yuba City/Sutter Basin. The Agency is governed by a 13-member Board comprised of elected officials from the member cities, counties, and levee districts. The Agency’s Boundaries encompass approximately 34,200 properties in Butte and Sutter Counties. B. Basis of Presentation and Accounting Measurement Focus The accounts of the Agency are organized and operated on the basis of funds, each of which is defined as a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts which comprise its assets, liabilities, fund equity, revenue, and expenditures. Agency resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. Government-wide Financial Statements – The Agency’s Government-wide Financial Statements include a Statement of Net Position and a Statement of Activities. These statements present summaries of Governmental Activities for the Agency. The Agency has no Business-type or Fiduciary Activities. The Government-wide financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all the Agency’s assets and liabilities, including capital assets and long-term debt, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. Certain eliminations have been made as prescribed by GASB Statement No. 34 in regards to interfund activities, payables, and receivables. In the Statement of Activities, interfund transfers have been eliminated. Major Funds – An emphasis is placed on major funds within the governmental category. A fund is considered major if it is the primary operating fund of the Agency or meets the following criteria:

1. Total assets, liabilities, revenues or expenditures/expenses of that individual fund are at least 10 percent of the corresponding total for all funds of that category or type; and

2. Total assets, liabilities, revenues, or expenditures/expenses of the individual governmental fund are at least 5 percent of the corresponding total for all governmental and enterprise funds combined.

The Agency has no enterprise funds as of June 30, 2019.

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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Presentation and Accounting Measurement Focus, Continued

Governmental Fund Financial Statements – Governmental Fund Financial Statements include a Balance Sheet, and a Statement of Revenues, Expenditures, and Changes in Fund Balances for all major governmental funds. An accompanying schedule is presented to reconcile and explain the difference in fund balances as presented in these statements to the net position presented in the Government-wide financial statements. The Agency has presented all funds as major funds. The following are descriptions of the major governmental funds:

The General Fund is used to account for all revenues and expenditures necessary to carry out the basic governmental activities of the Agency that are not accounted for through other funds.

The Capital Projects Fund is used to account for capital project activities of the Agency.

All governmental funds are accounted for on a spending or “current financial sources” measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the Balance Sheet. The Statement of Revenues, Expenditures, and Changes in Fund Balances presents increases (revenue and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period. Accordingly, revenues are recorded when received in cash, except that revenues subject to accrual (generally 60 days after year-end, except for grant revenues which are 9 months) are recognized when due. Expenditures are recorded in the accounting period in which the related fund liability is incurred except for principal and interest on long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent that they have matured. Proceeds of long-term debt and acquisitions under capital leases are reported as other financing sources. A reconciliation of the Fund Financial Statements to the Government-wide Financial Statements is provided to explain the difference created by the integrated approach.

C. Use of Restricted/Unrestricted Net Position

When an expense is incurred for a purpose for which both restricted and unrestricted net position are available, the Agency’s policy is to apply restricted net position first.

D. Cash and Investments

The Agency pools cash resources from all funds with the City of Yuba City’s cash in order to facilitate the management of cash. The balance in the pooled cash account is available to meet current operating requirements. The Agency also has two bank accounts with Wells Fargo Bank which are used for payroll and payroll taxes, and a state grant.

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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued E. Investment Valuation

The Agency has implemented GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and External Investment Pools. Highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Market value is used as fair value for those securities for which market quotations are readily available.

Interest earned on investments is allocated to all funds on the basis of quarterly cash and investment balances.

F. Capital Assets

Capital assets are those assets acquired for general governmental purposes and are reported in the governmental activities in the Government-wide Financial Statements. Interest incurred during the construction phase of capital assets is not included as part of the capitalized value of the assets constructed. All purchased capital assets are recorded at historical or estimated historical cost if actual cost is not available. Donated capital assets are valued at their estimated fair value on the date received. Capital assets are defined by the Agency as assets with an estimated useful life of more than one year and a cost according to the table below:

Class Capitalization Threshold

Land $ - Land Improvements $ 100,000 Buildings $ 100,000 Building Improvements $ 100,000 Infrastructure: Pavement, Bridges, All Other $ 100,000 Equipment, Furniture, & Vehicles $ 5,000 Intangible Assets $ 5,000 Capital Lease Property $ 5,000 Leasehold Improvements $ 100,000 Works of Art/Historical Treasures $ - Construction in Progress for Year End Reporting Projects to exceed $100,000 at

completion

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.

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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued G. Net Position and Fund Equity

In the Government-wide Financial Statements, net position is classified in the following categories:

Net investment in capital assets – This amount is the portion of net position, which is represented by the current net book value of the Agency’s capital assets, less the outstanding balance of any debt issued to finance these assets. Restricted Net Position – This amount is restricted by external creditors, grantors, contributors, or laws or regulations of governments. Unrestricted Net Position – This amount is all net position that does not meet the definition of “net investment in capital assets” or “restricted net position” as defined above.

H Fund Balances

Fund balances are divided into five classifications based primarily on the extent to which the Agency is bound to observe constraints imposed upon the use of the resources in the governmental funds. The classifications are as follows:

Nonspendable - The nonspendable fund balance category includes amounts that cannot be spent because they are not in spendable form, or are legally or contractually required to be maintained intact. The “not in spendable form” criterion includes items that are not expected to be converted to cash. It also includes the long-term amount of interfund loans. Restricted - Fund balance is reported as restricted when constraints placed on the use of resources are either externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or is imposed by law through constitutional provisions or enabling legislation (Agency ordinances). Enabling legislation authorizes the Agency to assess, levy, charge, or otherwise mandate payment of resources (from external resource providers) and includes a legally enforceable requirement that those resources be used only for the specific purposes stipulated in the legislation. Legal enforceability means that the Agency can be compelled by an external party-such as citizens, public interest groups, or the judiciary to use resources created by enabling legislation only for the purposes specified by the legislation. Committed - The committed fund balance classification includes amounts that can be used only for the specific purposes imposed by formal action (resolution) of the Board of Directors. Those committed amounts cannot be used for any other purpose unless the Board of Directors removes or changes the specified use by taking the same type of action (resolution) it employed to previously commit those amounts. In contrast to fund balance that is restricted by enabling legislation, committed fund balance classification may be redeployed for other purposes with appropriate due process.

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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued H. Fund Balances, Continued

Constraints imposed on the use of committed amounts are imposed by the Board of Directors, separate from the authorization to raise the underlying revenue; therefore, compliance with these constraints are not considered to be legally enforceable. Committed fund balance also incorporates contractual obligations to the extent that existing resources in the fund have been specifically committed for use in satisfying those contractual requirements.

Assigned - Amounts in the assigned fund balance classification are intended to be used by the Agency for specific purposes but do not meet the criteria to be classified as restricted or committed. In governmental funds other than the General Fund, assigned fund balance represents the remaining amount that is not restricted or committed. In the General Fund, assigned amounts represent intended uses established by the Board of Directors or an Agency official delegated that authority by Agency ordinance. Unassigned - Unassigned fund balance is the residual classification for the General Fund and includes all spendable amounts not contained in the other classifications. In other governmental funds, the unassigned classification is used only to report a deficit balance resulting from overspending for specific purposes for which amounts had been restricted, committed, or assigned. The Agency applies restricted resources first when expenditures are incurred for purposes for which either restricted or unrestricted (committed, assigned, and unassigned) amounts are available. Similarly, within unrestricted fund balance, committed amounts are reduced first, followed by assigned, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

I. Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

J. Interfund Transactions

Quasi-external transactions are accounted for as revenues or expenditures (governmental fund types). Transactions that constitute reimbursements to a fund for expenditures initially made from it that are properly applicable to another fund are recovered as a reduction in expenditures in the user fund. All other interfund transactions are reported as transfers.

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2. CASH AND INVESTMENTS The Agency maintains a cash and investment pool with the City of Yuba City (City) for all funds. In addition, the Agency has two accounts with Wells Fargo Bank for payroll and payroll taxes and a state grant. The investments made by the City are limited to those allowable under State statutes as incorporated into the Agency’s Joint Powers Agreement, which is more conservative than that allowed by State statute. See the City’s Comprehensive Annual Financial Report for disclosures related to the pooled cash and investments and the related interest rate risk, credit risk, custodial risk, and concentration of risk. Summary of Cash and Investments The cash and investments are classified in the financial statements as shown below:

Cash and investments 21,688,663$ Cash and investments with fiscal agent 1,434,848

Total cash and investments 23,123,511$

Cash and investments held by the Agency at June 30, 2019, consisted of the following:

Deposits with City of Yuba City 21,688,663$ Investments 1,434,848

Total cash and investments 23,123,511$

The Agency categorizes its fair value measurements within the fair value hierarchy established by accounting principles generally accepted in the United States of America. The hierarchy is based on valuation inputs used to measure the fair value of an asset. These principles recognize a three-tiered fair value hierarchy. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The Agency had investments in the City’s Investment Pool, however, this external pool is not measured under Level 1, 2, or 3.

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2. CASH AND INVESTMENTS, Continued Investments Authorized by the California Government Code The table below identifies the investment types that are authorized for the Agency by the California Government Code. The table also identifies certain provisions of the California Government Code that address interest rate risk, credit risk, and concentration of credit risk. The Agency has not adopted a formal investment policy.

Maximum MaximumMaximum Percentage Investment

Authorized Investment Type Maturity of Portfolio in One IssuerCity Cash Pool None None None

Investments Authorized by Debt Agreements Investment of debt proceeds held by bond trustees are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the Agency’s investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.

Maximum MaximumMaximum Percentage Investment

Authorized Investment Type Maturity of Portfolio in One IssuerMoney Market Funds N/A None NoneState Investment Fund (LAIF) N/A None None

Disclosures Relating to Interest Rate Risk Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the Agency manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flows and liquidity needed for operations.

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2. CASH AND INVESTMENTS, Continued Disclosures Relating to Interest Rate Risk, Continued Information about the sensitivity of the fair values of the Agency’s investments (including investments held by bond trustees) to market interest rate fluctuations is provided by the following table that shows the distribution of the Agency’s investments by maturity:

12 Months More ThanInvestment Type Amount or Less 12 Months

Yuba City Cash Pool 21,688,663$ 21,688,663$ -$ Held by Bond Trustees:

Money Market Funds 1,434,848 1,434,848 -

Total 23,123,511$ 23,123,511$ -$

Remaining Maturity(in Months)

Investments with Fair Values Highly Sensitive to Interest Rate Fluctuations The Agency’s investments (including investments held by bond trustees) do not include any investments that are highly sensitive to interest rate fluctuations. Disclosures Relating to Credit Risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the Agency’s investment policy, or debt agreements, and the actual rating as of fiscal year end for each investment type.

MinimumInvestment Type Amount Legal Rating AAA AA A Not Rated

Yuba City Cash Pool 21,688,663$ N/A -$ -$ -$ 21,688,663$ Held by Bond Trustees:

Money Market Funds 1,434,848 N/A 1,434,848 - - -

Total 23,123,511$ 1,434,848$ -$ -$ 21,688,663$

Ratings as of Fiscal Year End

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2. CASH AND INVESTMENTS, Continued Concentration of Credit Risk The California Government Code contains limitations on the amount that can be invested in any one issuer. There are no investments (other than the money market funds) that represent 5% or more of total Agency investments. Custodial Credit Risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code does not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits. The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure Agency deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. The District had no deposits with financial institutions in excess of federal depository insurance limits as of

. 3. RISK MANAGEMENT Custodial Credit Risk Coverage is maintained with the Special District Risk Management Authority with coverage limits of $10,000,000 per occurrence. Workers’ Compensation Insurance Coverage is maintained with Special District Risk Management Authority.

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4. CAPITAL ASSETS Capital asset activity for the fiscal year ended June 30, 2019, was as follows:

Balance BalanceJune 30, 2018 Additions Reductions June 30, 2019

Capital assets, not depreciatedConstruction in progress 297,677,640$ 12,626,959$ -$ 310,304,599$

Total capital assets, not depreciated 297,677,640 12,626,959 - 310,304,599

Capital assets, net 297,677,640$ 12,626,959$ -$ 310,304,599$

5. LONG-TERM DEBT Bonds Payable Assessment Revenue Bonds Series 2013 On May 16, 2013, the Agency issued $41,035,000 of Assessment Revenue Bonds bearing interest between 3.0% and 5.0% and payable semi-annually on October 1 and April 1, maturing on October 1, 2043. These bonds were used to finance the construction of certain public capital improvements related to levee improvements and flood control, to provide funds for a reserve fund for the bonds, to provide capitalized interest through October 1, 2013, and to pay costs of issuance of the bonds. The outstanding principal balance of the 2013 Assessment Revenue Bonds at June 30, 2019 was $39,885,000. The scheduled annual minimum debt service requirements at June 30, 2019 are as follows:

Fiscal YearEnded June 30, Principal Interest Total

2020 605,000$ 1,686,763$ 2,035,463$ 2021 630,000 1,662,063 2,291,763 2022 655,000 1,636,363 2,292,063 2023 680,000 1,606,263 2,291,363 2024 715,000 1,571,388 2,286,263

2025 - 2029 5,230,000 7,215,565 12,445,565 2030 - 2034 8,475,000 5,487,684 13,962,684 2035 - 2039 10,350,000 3,575,000 13,925,000 2040 - 2044 12,545,000 1,293,900 13,838,900

39,885,000$ 25,734,989$ 65,369,064$

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5. LONG-TERM DEBT, Continued Bonds Payable, Continued Assessment Revenue Bonds Series 2015 On May 28, 2015, the Agency issued $47,070,000 of Assessment Revenue Bonds bearing interest between 3.375% and 5.000% and payable semi-annually on October 1 and April 1, maturing on October 1, 2045. These bonds were used to refund the Rabobank loan, finance the construction of certain public capital improvements related to levee improvements and flood control, to provide funds for a reserve fund for the bonds in the form of a debt service reserve surety, to pay capitalized interest on the bonds through October 1, 2015, and to pay costs of issuance of the bonds. The bonds are secured on parity with the 2013 Bonds. The outstanding principal balance of the 2015 Assessment Revenue Bonds at June 30, 2019 was $45,675,000. The scheduled annual minimum debt service requirements at June 30, 2019 are as follows:

Fiscal YearEnded June 30, Principal Interest Total

2020 1,190,000$ 2,037,719$ 3,227,719$ 2021 1,235,000 1,986,019 3,221,019 2022 1,300,000 1,931,344 3,231,344 2023 1,365,000 1,867,969 3,232,969 2024 1,430,000 1,801,344 3,231,344

2025 - 2029 7,225,000 7,534,470 14,759,470 2030 - 2034 7,180,000 6,060,262 13,240,262 2035 - 2039 8,685,000 4,502,219 13,187,219 2040 - 2044 10,995,000 2,193,225 13,188,225 2045 - 2046 5,070,000 204,800 5,274,800

45,675,000$ 30,119,371$ 75,794,371$

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5. LONG-TERM DEBT, Continued Changes in Long-Term Liabilities Long-term liability activity for the fiscal year ended June 30, 2019 was as follows:

Balance Balance Due WithinJune 30, 2018 Additions Reductions June 30, 2019 One Year

Governmental activities:Bonds payable 87,285,000$ -$ (1,725,000)$ 85,560,000$ 1,795,000$ Original issue premium 3,741,573 - (141,128) 3,600,445 - Compensated absences 31,984 - (31,984) - -

Governmental activities

Long-term liabilities 91,510,611$ -$ (1,898,112)$ 89,160,445$ 1,795,000$

6. COMMITMENTS AND CONTINGENCIES

A. Lawsuits

The agency is not a defendant in any lawsuits as of June 30, 2019. B. Federal and State Grant Programs

The Agency participates in a number of State programs that are fully or partially funded by grants received from other governmental units. Expenditures financed by grants are subject to audit by the appropriate grantor government. If expenditures are disallowed due to noncompliance with grantor program regulations, the Agency may be required to reimburse the grantor government. As

the Agency believes that disallowed expenditures, if any, based on subsequent audits will not have a material effect on any individual governmental funds or the overall financial condition of the Agency.

As of , in the opinion of Agency management and legal counsel, there were no additional outstanding matters that would have a significant effect on the financial position of the funds of the Agency.

C. Construction Commitments

In June 2016, the Agency entered into its third construction contract with Nordic/Great Lakes Joint Venture for $5,968,943.00 for work associated with Laurel Avenue Project. As of June 30, 2018, due to additional change orders and field instructions, the contract amount had increased to $6,404,003.89. As of June 30, 2019, all contract work was completed by the Contractor for a value of $6,317,677.99. As of June 30, 2018, 5% of the contract value had been retained from the contractor and was released in September 2018. All obligation under this contract have been satisfied as of the Fiscal Year Ending June 30, 2019.

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6. COMMITMENTS AND CONTINGENCIES, Continued C. Construction Commitments, Continued

In July 2017, the Agency entered into a fifth construction contract with Nordic/Great Lakes Joint Venture in order to complete repairs to the levee as a result of the heavy rains and storms experienced in January and February 2017 for a maximum amount up to $22,100,000. Subsequent to June 30, 2018 additional agreed upon change orders increased the contract amount to $22,342,451.11. A final payment including all retention for the finalized amount totaling $22,329,225.51 in costs was made in September 2018. All obligation under this contract have been satisfied as of the Fiscal Year Ending June 30, 2019. In July 2018, the Agency entered into a construction contract with Nordic Industries Inc. for work associated with the Oroville Wildlife Area (OWA) Project. The total value of this contract was $12,477,770. As of June 30, 2019, approximately 50% of the contract work was completed by the Contractor for a value of $6,282,961. In May 2019, the Agency entered into a construction contract with Odin Construction Solutions, Inc. for work associated with a closure structure at the Union Pacific Railroad Crossing in Yuba City. The total value of this contract was $720,666. A notice to proceed for this contract was not issued until after June 30, 2019. As a result, no contract work was completed by the Contractor during the fiscal year.

7. OPERATING LEASE In November 2017, the Agency executed a Lease Agreement with Sutter County effective December 1, 2017 for office space located at 1130 Civic Center Boulevard, Yuba City, CA. This lease was terminated in June 2019 as a result of a termination option by Sutter County allowing it to recover the office space for their own internal operations. In April 2019, the Agency executed a new Lease Agreement with Yuba River Molding & Millworks for office space located at 1445 Butte House Road, Yuba City, CA effective June 1, 2019. The lease terms extends through June 30, 2024. 8. EMPLOYEE RETIREMENT PLANS The Agency offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The plan is available to all eligible employees, as defined by the plan and the Board of Directors. As of June , the Executive Director and the Administrative Analyst are the only eligible employees. The plan permits employees to defer a portion of their salary until future years. The deferred compensation is not available to employees until termination, retirement, death, specific in-service distributions, or unforeseeable emergency. In combination with the deferred compensation plan, the Agency also provides its employees a defined contribution plan created in accordance with Internal Revenue Code Section 401(a). The plan is available to all eligible employees, as defined by the plan. The Agency makes matching contributions under the 457 plan or defined benefit plan on behalf of each participant pursuant to terms of the plan and employment agreements specifying the amount of contribution. The balance in each employee’s account is not available to the employee until normal retirement age, late retirement, disability retirement, death, or termination.

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8. EMPLOYEE RETIREMENT PLANS, Continued All amounts of compensation deferred under the plans, all property and rights purchased with those amounts, and all income attributable to those amounts, property, or rights are (until paid or made available to the employee or other beneficiary) held in trust. For the deferred compensation plan, this is the Sutter Butte Flood Control Agency 457(b) Deferred Compensation Plan and Trust. For the profit sharing plan, this is the Sutter Butte Flood Control Agency Profit Sharing Plan and Trust. The assets in these trusts are held by TD Ameritrade and are for the exclusive benefit of the plan participants and their beneficiaries as prescribed by Internal Revenue Code Sections 457 and 401 (a). The third-party administrator is Bidwell Consulting. Accordingly, these assets have been excluded from the accompanying financial statements.

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Sutter Butte Flood Control Agency Note to Required Supplementary Information June 30, 2019

1. BUDGETARY CONTROL AND ACCOUNTING The Agency follows these procedures in establishing the budgetary data reflected in the financial statements:

1. In May and/or June of each year, the Executive Director submits to the Board of Directors a proposed operating budget for the following fiscal year. This budget includes proposed expenditures by fund and the revenues expected to finance them.

2. The budget is legally enacted through passage of a resolution before July 1.

3. The Executive Director is authorized to transfer budgeted amounts; however, any revisions which alter total expenditures of any fund must be approved by the Board of Directors

4. Formal budgetary integration is employed as management control device during the year for the General Fund.

5. Budgeted revenue amounts represent the original budget modified by adjustments authorized during the fiscal year. Budgeted expenditure amounts represent original appropriations adjusted for supplemental appropriations during the year which were contingent upon new or additional revenue sources and reappropriated amounts for prior year encumbrances. The Executive Director must approve any adjustments to the budget.

6. Operating Fund appropriations lapse at the end of the fiscal year. Capital Fund appropriations carry-over at the end of the fiscal year per the budget resolution.

7. Budgeted appropriations for the various governmental funds become effective each July 1. The

Board of Directors may amend the budget during the fiscal year. The legal level of budgetary control has been established at the fund level.

The accompanying Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual for the General Fund presents comparisons of the legally-adopted budget with actual data on a basis consistent with accounting principles generally accepted in the United States of America.

35


36

REQUIRED SUPPLEMENTARY INFORMATION

37

Sutter Butte Flood Control AgencyRequired Supplementary InformationFor the year ended June 30, 2019

1. BUDGETARY CONTROL AND ACCOUNTING, Continued

Statement of Revenues, Expenditures and Changes in Fund Balances -Budget and Actual for the General Fund

Variance withFinal Budget

PositiveOriginal Final Actual (Negative)

REVENUES:Assessment revenue 750,000$ 750,000$ 750,000$ -$ Investment earnings - - 89,863 89,863 Other 91,351 91,351 91,351 -

Total revenues 841,351 841,351 931,214 89,863

EXPENDITURES:Current:

Operational:Telephone 1,800 1,800 987 813 Postage and freight 900 900 136 764 Forms and supplies 64,925 64,925 31,435 33,490 Printing and binding 1,200 1,200 90 1,110 Professional services 617,930 617,930 120,903 497,027 Salaries and benefits 687,714 687,714 302,889 384,825 Dues and subscribtions 500 500 1,562 (1,062) Rentals 24,000 24,000 1,444 22,556 Insurance 15,918 15,918 1,785 14,133

Total expenditures 1,414,887 1,414,887 461,231 953,656

Net change in fund balances (573,536) (573,536) 469,983 1,043,519

FUND BALANCES:Beginning of year 4,142,534 4,142,534 4,142,534 - End of year 3,568,998$ 3,568,998$ 4,612,517$ 1,043,519$

Budgeted Amounts

38

OTHER SUPPLEMENTARY INFORMATION

39

Sutter Butte Flood Control AgencyOther Supplementary InformationFor the year ended June 30, 2019

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL FOR THE CAPITAL PROJECTS FUND

Variance withFinal Budget

PositiveOriginal Final Actual (Negative)

REVENUES:Intergovernmental 28,169,951 28,169,951 26,118,546$ (2,051,405)$ Assessment revenues 5,750,000 5,750,000 5,946,443 196,443 Interest revenues - - 365,996 365,996 Other - - 27,273 27,273

Total revenues 33,919,951 33,919,951 32,458,258 (1,461,693)

EXPENDITURES:Capital:

USACE Feasiblity Study 2,505,833 8,784,102 4,474,916 4,309,186 State EIP Funded 788,269 276,946 733,241 (456,295) Local EIP Funded 219,647 654,309 252,800 401,509 Regional Flood Management Planning - State Funded 48,066 69,347 43,887 25,460 Emergency Flood Fighting 6,530 4,637 1,893 Flood Systems Repair Project - State Funded 799,975 1,549,335 535,411 1,013,924 ULOP - State Funded - 7,730 - 7,730 ULOP - Local Funded 269,814 9,313,773 - 9,313,773 Stakeholder Management 7,420 14,480 8,503 5,977

Capital outlay 21,927,177 23,472,150 12,626,959 10,845,191 Debt service:

Principal 1,725,000 1,725,000 1,725,000 - Interest and fiscal charges 3,743,181 3,743,181 3,743,181 -

Total expenditures 32,034,382 49,616,883 24,148,535 25,468,348

Net change in fund balances 1,885,569 (15,696,932) 8,309,723 24,006,655

FUND BALANCES:Beginning of year 11,661,651 11,661,651 11,661,651 - End of year 13,547,220$ (4,035,281)$ 19,971,374$ 24,006,655$

Budgeted Amounts

40

Sutter Butte Flood Control

Agency Sutter and Butte Counties, California

Auditors’ Communication with Those Charged with Governance For the year ended June 30, 2019

January 31, 2020 To the Board of Directors

of Sutter Butte Flood Control Agency Yuba City, California

We have audited the financial statements of the governmental activities and each major fund information of Sutter Butte Flood Control Agency (Agency) for the year ended June 30, 2019. Professional standards require that we provide you with the following information related to our audit.

Our Responsibility under U.S. Generally Accepted Auditing Standards

As stated in our engagement letter dated June 5, 2019, our responsibility, as described by professional standards, is to express opinions about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve you or management of your responsibilities.

Generally accepted accounting principles provide for certain required supplementary information (RSI) to supplement the basic financial statements. Our responsibility with respect to management’s discussion and analysis, and budgetary comparison information, which supplement the basic financial statements, is to apply certain limited procedures in accordance with generally accepted auditing standards. However, the RSI was not audited and, because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance, we did not express an opinion or provide any assurance on the RSI.

We have been engaged to report on the capital projects budgetary comparison schedule which accompany the financial statements but are not RSI. Our responsibility for this supplementary information, as described by professional standards, is to evaluate the presentation of the supplementary information in relation to the financial statements as a whole and to report on whether the supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole.

Planned Scope and Timing of the Audit , An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit involved judgment about the number of transactions to be examined and the areas to be tested.

Our audit included obtaining an understanding of the entity and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Material misstatements may result from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by management or employees acting on behalf of the entity.

We performed the audit according to the timing previously communicated to you on the engagement letter.

To the Board of Directors of Sutter Butte Flood Control Agency

Yuba City, California Page 2 Significant Audit Findings Qualitative Aspects of Accounting Practices , Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Agency are described in Note 1 to the financial statements.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the Agency’s financial statements were:

Allowance for Doubtful Accounts Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were:

Summary of Significant Accounting Policies Cash and Investments Long Term Debt

The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. We did not identify any material misstatements during our audit. Disagreements with Management, For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.


Yuba City, California Page 3 Management Representations We have requested certain representations from management that are included in the management representation letter dated January 31, 2020. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the governmental unit’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues, , , We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the governmental unit’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters , We applied certain limited procedures to management’s discussion and analysis, and budgetary comparison information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on the capital project fund budgetary schedule, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.


Yuba City, California Page 4 Restriction on Use This information is intended solely for the use of the Board and management of the Agency and is not intended to be, and should not be, used by anyone other than these specified parties. Very truly yours,

Badawi & Associates, Certified Public Accountants Oakland, California January 31. 2020

Sutter Butte Flood Control

Agency Sutter and Butte Counties, California

Auditors’ Communication of No Material Weaknesses For the year ended June 30, 2019

To the Board of Directors

of the Sutter Butte Flood Control Agency Yuba City, California In planning and performing our audit of the financial statements of the governmental activities and each major fund, of the Sutter Butte Flood Control Agency (Agency) as of and for the year ended June 30, 2019, in accordance with auditing standards generally accepted in the United States of America, we considered Agency’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Agency’s internal control. Accordingly, we do not express an opinion on the effectiveness of Agency’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses. Given these limitations during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. This communication is intended solely for the information and use of management, Board of Directors, others within the Agency, and is not intended to be, and should not be, used by anyone other than these specified parties.

Badawi and Associates, CPAs Berkeley, California January 31, 2020

Item 6


February 12, 2020 TO: Board of Directors FROM: Michael Bessette, Executive Director Seth Wurzel, Budget Manager SUBJECT: Receive and File Monthly Financial Reports (November and December 2019)

Recommendation Staff recommends that the Board receive and file the November and December 2019 Financial Reports and receive staff’s monthly financial report update. Background Staff will provide a brief presentation of SBFCA’s current financial position and financial activities at the Board meeting and will be prepared to answer any questions. For this report, staff is presenting financial information for both November and December 2019. This report covers two months as there was no Board of Director’s meeting in January. Staff’s oral presentation will cover the financial activities of the Agency through December 2019.

The monthly financial reports include the following information:

Current Working Capital Position: The reports provide an update as to the liquidity of the Agency and ability to cover current obligations. This information is presented within the monthly financial reports prepared in coordination with Yuba City finance staff. The current and past months’ financial reports reflects the financial information as of November and December 2019. The information presented is compared to the Final Amended Final Budgets for FY 2018/19 and 2019/20.

Fiscal Impact This is an informational item with no fiscal impact. Attachments Yuba City Finance Department Memorandum, February 13, 2019 re: Monthly Financial Report: November 2019 Yuba City Finance Department Memorandum, February 13, 2019 re: Monthly Financial Report: December 2019

Amended Month Ending Rec'd/Invoiced Amended Month Ending Rec'd/InvoicedLine Item Description 2018-19 Budget [1] June‐19 to Date 2019-20 Budget [1] November‐19 to Date

Working Capital Beginning of Period

Operational Fund 730 4,110,344 4,110,344 3,942,161 3,808,616 4,612,312 4,444,128

Capital Fund 731 ‐ USACE Study (4,192,213) (4,192,213) (4,192,213) (8,584,264) (8,667,129) (8,666,390)

Capital Fund 731 ‐ EIP 26,594,199 26,594,199 26,557,446 35,055,129 36,281,056 37,705,770

Capital Fund 731 ‐ Stakeholder (3,566) (3,566) (3,566) 16,247 23,267 23,267

Capital Fund 731 ‐ RFMP (193,406) (193,406) (193,948) (226,721) (237,294) (237,835)

Capital Fund 731 ‐ OWA (444,843) (436,707) (436,707) (4,218,510) (1,577,938) (1,577,938)

Capital Fund 731 ‐ ER Planning (69,991) (69,991) (69,991) (69,991) (69,991) (69,991)

Capital Fund 731 ‐ Gridley Bridge (73,099) (73,099) (73,099) (73,099) (73,099) (73,099)

Capital Fund 731 ‐ FSRP (2,373,348) (2,373,348) (2,373,348) (1,608,467) (1,642,410) (1,642,410)

Capital Fund 731‐ ULOP (6,844) (6,844) (6,844) (6,844) (6,844) (6,844)

Capital Fund 731 ‐ Small Communities ‐ ‐ ‐ (581,975) (497,651) (72,954)

Capital Fund 731 ‐ Flood & Emergency (3,856,378) (3,856,378) (3,856,378) (2,240) (126,357) (126,357)

Capital Fund 731 ‐ Emergency Repair (4,748,299) (4,748,299) (4,748,299) (3,169,293) (6,095,505) (6,095,505)

Total Beginning of Period 14,742,556 14,750,692 14,545,214 20,338,587 21,922,417 23,603,841

Transfers

Operational Fund 730

Capital Fund 731

Capital Fund 731 ‐ USACE Study

Capital Fund 731 ‐ EIP

Capital Fund 731 ‐ Stakeholder

Capital Fund 731 ‐ RFMP

Capital Fund 731 ‐ OWA

Capital Fund 731 ‐ ER Planning

Capital Fund 731 ‐ Gridley Bridge

Capital Fund 731‐ FSRP

Capital Fund 731‐ ULOP

Capital Fund 731 ‐ Flood & Emergency

Capital Fund 731 ‐ Emergency Repair

Subtotal Capital Fund

Net Transfers

Revenues

Operational Fund 730 841,351 931,214 931,214 750,000 110,626 110,626

Capital Fund 731

Capital Fund 731 ‐ USACE Study ‐ ‐ ‐

Capital Fund 731 ‐ EIP (Local) 5,747,993 6,154,494 6,154,494 5,750,000 (2,647) (2,647)

Capital Fund 731 ‐ EIP (State) 17,600,620 17,583,206 19,044,673 7,000,000 ‐ 2,376,476

Capital Fund 731 ‐ Stakeholder 27,273 27,273 27,273 ‐ ‐ ‐

Capital Fund 731 ‐ RFMP ‐ ‐ 481,888 ‐

Capital Fund 731 ‐ OWA 3,051,401 2,543,583 2,543,583 11,818,263 768,688 4,196,542

Capital Fund 731 ‐ ER Planning ‐ ‐


Capital Fund 731‐ FSRP 872,414 872,414 872,414 ‐ ‐ ‐

Capital Fund 731‐ ULOP ‐ ‐ ‐ ‐ ‐ ‐

Capital Fund 731 ‐ Small Communities 240,000 ‐ 424,697 759,969 ‐

Capital Fund 731 ‐ Flood & Emergency 3,857,403 3,734,658 3,734,658 150,000 ‐ ‐

Capital Fund 731 ‐ Emergency Repair 2,500,047 ‐ ‐ 2,000,000 ‐

Subtotal Capital Fund 33,897,150 30,915,628 32,801,792 27,960,119 766,041 6,570,371

Total Revenues Operating & Capital 34,738,501 31,846,842 33,733,006 28,710,119 876,667 6,680,997

SBFCA BUDGETTOTAL WORKING CAPITAL RECONCILIATION

FY 2019/20FY 2018/19

SBFCA Budget Forecast and Cash Flow 12.12.19 12/18/2019 Cons Wrkg

Exhibit A

Amended Month Ending Rec'd/Invoiced Amended Month Ending Rec'd/InvoicedLine Item Description 2018-19 Budget [1] June‐19 to Date 2019-20 Budget [1] November‐19 to Date


FY 2019/20FY 2018/19

Expenses

Operational Fund 730 1,143,079 429,246 429,246 1,106,854 47,021 49,409

Capital Fund 731

Capital Fund 731 ‐ USACE Study 4,392,051 4,474,916 4,474,178 1,099,468 648,030.41 784,836

Capital Fund 731 ‐ EIP 9,322,166 8,485,326 8,485,326 9,028,859 3,675,802.40 3,857,830

Capital Fund 731 ‐ Stakeholder 7,460 440 440 10,000 ‐

Capital Fund 731 ‐ RFMP 33,315 43,887 43,887 ‐ 8,519.01 9,059

Capital Fund 731 ‐ OWA 6,825,068 3,684,814 3,684,814 7,724,420 5,934,733.41 6,311,189

Capital Fund 731 ‐ ER Planning ‐

Capital Fund 731 ‐ Gridley Bridge ‐

Capital Fund 731‐ FSRP 107,533 141,477 141,477 ‐ 31,944.16 34,508

Capital Fund 731‐ ULOP ‐ ‐ ‐ ‐

Capital Fund 731 ‐ Small Communities 821,975 497,651 497,651 177,994 89,304.29 94,554

Capital Fund 731 ‐ Flood & Emergency 3,265 4,637 4,637 150,000 (322.50) (323)

Capital Fund 731 ‐ Emergency Repair 921,041 1,347,206 1,347,206 6,500,000 131,621.33 132,058

Subtotal Capital Fund 22,433,874 18,680,354 18,679,616 24,690,742 10,519,633 11,223,712

Total Expenses Operating & Capital 23,576,953 19,109,600 19,108,862 25,797,595 10,566,653 11,273,121

Financing Activities [2]

Gross Proceeds from New Debt [Trustee]

Proceeds from of New Debt [SBFCA]

Short/Long Term Debt Repayment

Costs of Financing

Debt Service on Outstanding Debt (5,565,517) (5,565,517) (5,565,517) (5,467,781) (3,649,341) (3,649,341)

Net Financing Activities (5,565,517) (5,565,517) (5,565,517) (5,467,781) (3,649,341) (3,649,341)

Working Capital End of Period



Capital Fund 731 ‐ EIP 35,055,129 36,281,056 37,705,770 33,308,488 28,953,266 32,572,429

Capital Fund 731 ‐ Stakeholder 16,247 23,267 23,267 6,247 23,267 23,267

Capital Fund 731 ‐ RFMP (226,721) (237,294) (237,835) 255,167 (245,813) (246,894)

Capital Fund 731 ‐ OWA (4,218,510) (1,577,938) (1,577,938) (124,668) (6,743,984) (3,692,585)





Capital Fund 731 ‐ Small Communities (581,975) (497,651) (72,954) ‐ (586,955) (167,508)

Capital Fund 731 ‐ Flood & Emergency (2,240) (126,357) (126,357) (2,240) (126,035) (126,035)


Total End of Period 20,338,587 21,922,417 23,603,841 17,783,329 8,583,089 15,362,376

Working Capital Net of Trustee Funds $21,917,954 $23,599,378 $8,578,627 $15,357,913

[1] Reflects Board Approved Budget June 13, 2018.

[2] Financing Activities are reflected in the Capital Fund EIP Ending Working Capital Balance


Exhibit A


COMBINED SUMMARY STATEMENT OF ACTIVITIES

AS OF MONTH ENDING JUNE 2019 OF FY 18/19

12/2/2019

OPERATIONS

(730)

OPERATIONS

(730)

OPERATIONS

(730)

ADMIN

USACE

STUDY EIP

STAKE‐

HOLDER,

OWA, GB,

FSRP

REGIONAL

PLANNING, ULOP

ER PLAN,

SMALL

COM

Sub‐Total ‐

Capital Fund TOTALS ADMIN

USACE

STUDY EIP

STAKE‐

HOLDER, OWA,

GB, FSRP

REGIONAL

PLANNING, ULOP,

FLOOD EMERG

ER PLAN,

SMALL COM

Sub‐Total ‐ Capital

Fund TOTALS ADMIN

USACE

STUDY EIP

STAKE‐

HOLDER,

OWA, GB,

FSRP

REGIONAL

PLANNING

ER PLAN,

SMALL COM

Sub‐Total ‐

Capital Fund TOTALS

% OF BUDGET

EXPENDED

a b c=a+b d e f=d+e g=d‐a h=e‐b i=f‐c j=c/f

REVENUES:

43195-Federal Intergov't Funds ‐ ‐ ‐ 3,734,658 ‐ 3,734,658 3,734,658 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (3,734,658) ‐ (3,734,658) (3,734,658) 0%

43495-Proposition 13 Funds - $1.4 M ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43495-Proposition 13 Funds - $650 K ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43530-EIP Grant Funds - (Local Credit) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43531-EIP Grant Funds - (State Share) ‐ 17,583,206 ‐ ‐ ‐ 17,583,206 17,583,206 ‐ ‐ 17,600,620 ‐ 2,500,047 20,100,667 20,100,667 ‐ ‐ 17,414 ‐ 2,500,047 ‐ 2,517,461 2,517,461 87%

43535-State Revenues - Flood Emergency Response Grant 27,273 ‐ 27,273 27,273 ‐ 27,273 3,857,403 ‐ 3,884,675 3,884,675 ‐ ‐ ‐ ‐ 3,857,403 ‐ 3,857,403 3,857,403 1%

43536-State Revenues - Prop 13 Grant ‐ ‐ ‐ ‐ ‐ ‐ 122,258 ‐ ‐ 122,258 122,258 ‐ ‐ ‐ 122,258 ‐ ‐ 122,258 122,258 0%

43717-Local Intergov't Contributions ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

45520-Assessment District Revenues 841,351 ‐ 5,946,443 ‐ ‐ ‐ 5,946,443 6,787,794 750,000 ‐ 5,750,000 ‐ ‐ ‐ 5,750,000 6,500,000 (91,351) ‐ (196,443) ‐ ‐ ‐ (196,443) (287,794) 104%

49081-Non-Govt Settlements 91,351 ‐ 91,351

43537-State Revenues - LC FSRP Grant 872,414 872,414 872,414 872,414 872,414 872,414 ‐ ‐ ‐

43538- State Revenues - WCB Grant 2,543,583 2,543,583 2,543,583 2,929,143 2,929,143 2,929,143

4XXXX- Small Communities Grants ‐ 240,000 240,000 240,000

Sub-Total 841,351 ‐ 23,529,649 3,443,270 3,734,658 ‐ 30,707,577 31,548,928 841,351 ‐ 23,350,620 3,951,087 6,357,450 240,000 33,899,157 34,740,508 (91,351) ‐ (179,029) 122,258 2,622,792 ‐ 2,566,020 2,474,669 91%

46110-Interest on Investments 89,863 ‐ 208,051 ‐ ‐ ‐ 208,051 297,914 ‐ ‐ (2,007) ‐ ‐ ‐ (2,007) (2,007) (89,863) ‐ (210,058) ‐ ‐ ‐ (210,058) (299,921) ‐14843%

49010-Other Revenue ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Sub-Total 89,863 ‐ 208,051 ‐ ‐ ‐ 208,051 297,914 ‐ ‐ (2,007) ‐ ‐ ‐ (2,007) (2,007) (89,863) ‐ (210,058) ‐ ‐ ‐ (210,058) (299,921) ‐14843%

TOTAL INCOME 931,214 ‐ 23,737,700 3,443,270 3,734,658 ‐ 30,915,628 31,846,842 841,351 ‐ 23,348,613 3,951,087 6,357,450 240,000 33,897,150 34,738,501 (181,214) ‐ (389,087) 122,258 2,622,792 ‐ 2,355,962 2,174,749 92%

EXPENDITURES ‐ ADMINISTRATION:

Operations:

62701-Executive Director ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

62730-Attorney (5,885) ‐ (5,885) (52,000) ‐ (52,000) (46,115) ‐ ‐ ‐ ‐ ‐ ‐ (46,115) 11%

62701-Analyst/Administrative Assistant ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

62701-Clerk/Secretary ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

6279(8,9)-Exec Dir/Admin Mgr (160,820) ‐ (160,820) (269,395) ‐ (269,395) (108,574) ‐ ‐ ‐ ‐ ‐ ‐ (108,574) 60%

61(5,2)(XX)-Director of Engineering (110,085) ‐ (110,085) (146,512) ‐ (146,512) (36,427) ‐ ‐ ‐ ‐ ‐ ‐ (36,427) 75%

62701-Director of Engineering Support ‐ ‐ ‐ (150,000) ‐ (150,000) (150,000) ‐ ‐ ‐ ‐ ‐ ‐ (150,000) 0%

62701-Public Outreach (3,096) ‐ (3,096) (50,000) ‐ (50,000) (46,904) ‐ ‐ ‐ ‐ ‐ ‐ (46,904) 6%

62701-Financial Mgt (45,681) ‐ (45,681) (130,000) ‐ (130,000) (84,319) ‐ ‐ ‐ ‐ ‐ ‐ (84,319) 35%

62701-Assessment District Admin. ‐ ‐ ‐ (102,500) ‐ (102,500) (102,500) ‐ ‐ ‐ ‐ ‐ ‐ (102,500) 0%

Sub‐Total (325,567) ‐ ‐ ‐ ‐ ‐ ‐ (325,567) (900,406) ‐ ‐ ‐ ‐ ‐ ‐ (900,406) (574,839) ‐ ‐ ‐ ‐ ‐ ‐ (574,839) 36%

Services and Supplies (103,679) (169,859) (169,859) (273,538) (237,673) (185,364) (185,364) (423,037) (133,994) ‐ (15,505) ‐ ‐ ‐ (15,505) (149,498) 65%

Equipment ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Sub‐Total (103,679) ‐ (169,859) ‐ ‐ ‐ (169,859) (273,538) (237,673) ‐ (185,364) ‐ ‐ ‐ (185,364) (423,037) (133,994) ‐ (15,505) ‐ ‐ ‐ (15,505) (149,498) 65%

Total Operations (429,246) ‐ (169,859) ‐ ‐ ‐ (169,859) (599,105) (1,138,079) ‐ (185,364) ‐ ‐ ‐ (185,364) (1,323,443) (708,833) ‐ (15,505) ‐ ‐ ‐ (15,505) (724,337) 45%

EXPENDITURES ‐ PROGRAM:

USACE Feasibility Study:

Administration (4,474,916) (4,474,916) (4,474,916) (4,392,051) (4,392,051) (4,392,051) ‐ 82,865 ‐ ‐ ‐ ‐ 82,865 82,865 102%

Engineering ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Environmental ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Payments to USACE ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Sub‐Total ‐ (4,474,916) ‐ ‐ ‐ ‐ (4,474,916) (4,474,916) ‐ (4,392,051) ‐ ‐ ‐ ‐ (4,392,051) (4,392,051) ‐ 82,865 ‐ ‐ ‐ ‐ 82,865 82,865 102%

EIP:

Pre-Planning (8,064) (8,064) (8,064) (8,064) (8,064) (8,064) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100%

Administration (852,867) (852,867) (852,867) (739,196) (739,196) (739,196) ‐ ‐ 113,671 ‐ ‐ ‐ 113,671 113,671 115%

Engineering (1,027,029) (1,027,029) (1,027,029) (751,981) (751,981) (751,981) ‐ ‐ 275,048 ‐ ‐ ‐ 275,048 275,048 137%

Environmental (751,680) (751,680) (751,680) (2,505,613) (2,505,613) (2,505,613) ‐ ‐ (1,753,933) ‐ ‐ ‐ (1,753,933) (1,753,933) 30%

Right of Way Services (305,553) (305,553) (305,553) (575,383) (575,383) (575,383) ‐ ‐ (269,830) ‐ ‐ ‐ (269,830) (269,830) 53%

Construction & OWA FSR (5,370,274) (5,370,274) (5,370,274) (4,556,566) (4,556,566) (4,556,566) ‐ ‐ 813,709 ‐ ‐ ‐ 813,709 813,709 118%

Sub‐Total ‐ ‐ (8,315,467) ‐ ‐ ‐ (8,315,467) (8,315,467) ‐ ‐ (9,136,802) ‐ ‐ ‐ (9,136,802) (9,136,802) ‐ ‐ (821,336) ‐ ‐ ‐ (821,336) (821,336) 91%

Stakeholder Management, OWA, Gridley Bridge, FSRP

2005 ‐ OWA (3,684,814) (3,684,814) (3,684,814) (6,825,068) (6,825,068) (6,825,068) (3,140,254) (3,140,254) (3,140,254) 54%

1068 ‐ Stakeholder Management (440) (440) (440) (7,460) (7,460) (7,460) ‐ ‐ ‐ (7,020) ‐ ‐ (7,020) (7,020) 6%

2006 ‐ Gridley Bridge ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

2004 ‐ FSRP (141,477) (141,477) (141,477) (107,533) (107,533) (107,533) 33,943 33,943 33,943 132%

Sub‐Total ‐ ‐ ‐ (3,826,731) ‐ ‐ (3,826,731) (3,826,731) ‐ ‐ ‐ (6,940,061) ‐ ‐ (6,940,061) (6,940,061) ‐ ‐ ‐ (3,147,274) ‐ ‐ (3,147,274) (3,147,274) 55%

Regional Planning, ULOP, Flood & Emergency Protection

2001 Regional Planning Efforts (43,887) (43,887) (43,887) ‐ (33,315) (33,315) (33,315) ‐ ‐ ‐ ‐ 10,573 ‐ 10,573 10,573 132%

2008 ULOP, 7001 Flood & Emerg, 7002 Emerg Repair (1,351,843) (1,351,843) (1,351,843) (924,306) (924,306) (924,306)

Sub‐Total ‐ ‐ ‐ ‐ (1,395,730) ‐ (1,395,730) (1,395,730) ‐ ‐ ‐ ‐ (957,621) ‐ (957,621) (957,621) ‐ ‐ ‐ ‐ 10,573 ‐ ‐ 10,573 146%

Emergency Response , Small Communities

1067 Emergency Response Efforts ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

XXXX Small Communities (497,651) (497,651) (821,975) (821,975) (821,975)

Sub‐Total ‐ ‐ ‐ ‐ ‐ (497,651) ‐ (497,651) ‐ ‐ ‐ ‐ ‐ (821,975) (821,975) (821,975) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 61%

Total Capital ‐ (4,474,916) (8,315,467) (3,826,731) (1,395,730) (497,651) (18,012,844) (18,012,844) ‐ (4,392,051) (9,136,802) (6,940,061) (957,621) (821,975) (22,248,511) (22,248,511) ‐ 82,865 (821,336) (3,147,274) 10,573 ‐ (3,885,745) (3,875,172) 81%

Budgeted Contingency (5,000) (5,000) (5,000) ‐ ‐ ‐ ‐ ‐ (5,000) 0%

TOTAL EXPENDITURES (429,246) (4,474,916) (8,485,326) (3,826,731) (1,395,730) (497,651) (18,182,703) (19,109,600) (1,143,079) (4,392,051) (9,322,166) (6,940,061) (957,621) (821,975) (22,433,874) (23,576,953) (713,833) 82,865 (836,840) (3,147,274) 10,573 ‐ (3,901,249) (4,604,509) 81%

NET REVENUES OVER (UNDER) EXPENDITURES 501,967 (4,474,916) 15,252,374 (383,461) 2,338,928 (497,651) 12,732,925 12,737,242 (301,728) (4,392,051) 14,026,447 (2,988,974) 5,399,829 (581,975) 11,463,276 11,161,548 (895,046) 82,865 (1,225,927) (3,025,016) 2,633,365 ‐ (1,545,287) ‐

NET TRANSFERS BETWEEN FUNDS ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

NET FINANCING ACTIVITIES ‐ ‐ (5,565,517) ‐ ‐ ‐ (5,565,517) (5,565,517) ‐ ‐ (5,565,517) ‐ ‐ ‐ (5,565,517) (5,565,517) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100%

WORKING CAPITAL ‐ JULY 1, 2018 4,110,344 (4,192,213) 26,594,199 (2,886,719) (8,804,928) (69,991) 10,640,348 14,750,692 4,110,344 (4,192,213) 26,594,199 (2,894,855) (8,804,928) (69,991) 10,632,212 14,742,556 (0) ‐ ‐ (8,136) ‐ ‐ (8,136) (8,136)

WORKING CAPITAL ‐ MONTH END 2019 4,612,312 (8,667,129) 36,281,056 (3,270,180) (6,466,000) (567,642) 17,310,105 21,922,417 3,808,616 (8,584,264) 35,055,129 (5,883,829) (3,405,099) (651,966) 16,529,971 20,338,587 (895,046) 82,865 (1,225,927) (3,033,152) 2,633,365 ‐ (1,553,423) (8,136)

% of Year Complete

100%

SBFCA FUNDS ‐ ACTIVITIES TO DATE SBFCA FUNDS ‐ FY 18/19 BUDGET SBFCA FUNDS ‐ VARIANCE FROM BUDGET

CAPITAL FUND (731) CAPITAL FUND (731) CAPITAL FUND (731)

SBFCA Budget Forecast and Cash Flow 12.12.19 12/18/2019 Stmt of Actvty 18-19

Exhibit B



AS OF MONTH ENDING NOVEMBER 2019 OF FY 19/20

12/18/2019

OPERATIONS

(730)

OPERATIONS

(730)

OPERATIONS

(730)

ADMIN

USACE

STUDY EIP

STAKE‐

HOLDER,

OWA, GB,

FSRP

REGIONAL

PLANNING,

ULOP

ER PLAN,

SMALL COM

Sub‐Total ‐


USACE

STUDY EIP

STAKE‐

HOLDER, OWA,

GB, FSRP

REGIONAL

PLANNING, ULOP,

FLOOD EMERG

ER PLAN,

SMALL COM


Fund TOTALS ADMIN

USACE

STUDY EIP

STAKE‐

HOLDER,

OWA, GB,

FSRP

REGIONAL

PLANNING

ER PLAN,

SMALL COM

Sub‐Total ‐

Capital Fund TOTALS

% OF BUDGET

EXPENDED


REVENUES:

43195-Federal Intergov't Funds ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43495-Proposition 13 Funds - $1.4 M ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43495-Proposition 13 Funds - $650 K ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43530-EIP Grant Funds - (Local Credit) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43531-EIP Grant Funds - (State Share) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 7,000,000 7,000,000 7,000,000 ‐ ‐ 7,000,000 ‐ ‐ ‐ 7,000,000 7,000,000 0%

43535-State Revenues - Flood Emergency Resp ‐ ‐ ‐ ‐ ‐ ‐ 2,150,000 2,150,000 2,150,000 ‐ ‐ ‐ ‐ 2,150,000 ‐ 2,150,000 2,150,000 0%

43536-State Revenues - Prop 13 Grant ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43717-Local Intergov't Contributions ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,750,000 5,750,000 5,750,000 ‐ ‐ 5,750,000 ‐ ‐ ‐ 5,750,000 5,750,000 0%

45520-Assessment District Revenues 110,626 ‐ (2,647) ‐ ‐ (2,647) 107,979 750,000 ‐ 750,000 639,374 ‐ 2,647 ‐ ‐ ‐ 2,647 642,021 14%

49081-Non-Govt Settlements ‐ ‐

43537-State Revenues - LC FSRP Grant ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

43538- State Revenues - WCB/CDFW Grant ‐ ‐ 768,688 768,688 768,688 ‐ 11,818,263 11,818,263 11,818,263 ‐

4344(2,3)- Small Communities Grants ‐ ‐ ‐ ‐ ‐ 759,969 759,969 759,969 ‐

Sub-Total 110,626 ‐ (2,647) 768,688 ‐ ‐ 766,041 876,667 750,000 ‐ 12,750,000 11,818,263 2,150,000 759,969 27,478,232 28,228,232 639,374 ‐ 12,752,647 ‐ 2,150,000 ‐ 14,902,647 15,542,021 3%

46110-Interest on Investments ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

49010-Other Revenue ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 481,888 ‐ 481,888 481,888 ‐ ‐ ‐ ‐ 481,888 ‐ 481,888 481,888 0%

Sub-Total ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 481,888 ‐ 481,888 481,888 ‐ ‐ ‐ ‐ 481,888 ‐ 481,888 481,888 0%

TOTAL INCOME 110,626 ‐ (2,647) 768,688 ‐ ‐ 766,041 876,667 750,000 ‐ 12,750,000 11,818,263 2,631,888 759,969 27,960,119 28,710,119 639,374 ‐ 12,752,647 ‐ 2,631,888 ‐ 15,384,535 16,023,909 3%


Operations:

62701-Executive Director ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

62730-Attorney (770) ‐ (770) (52,000) ‐ (52,000) (51,230) ‐ ‐ ‐ ‐ ‐ ‐ (51,230) 1%


62701-Clerk/Secretary ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%


61(5,2)(XX)-Director of Engineering ‐ ‐ ‐ (146,512) ‐ (146,512) (146,512) ‐ ‐ ‐ ‐ ‐ ‐ (146,512) 0%


62701-Public Outreach (160) ‐ (160) (50,000) ‐ (50,000) (49,840) ‐ ‐ ‐ ‐ ‐ ‐ (49,840) 0%

62701-Financial Mgt (10,089) ‐ (10,089) (120,000) ‐ (120,000) (109,911) ‐ ‐ ‐ ‐ ‐ ‐ (109,911) 8%


Sub‐Total (21,308) ‐ ‐ ‐ ‐ ‐ ‐ (21,308) (922,456) ‐ ‐ ‐ ‐ ‐ ‐ (922,456) (901,148) ‐ ‐ ‐ ‐ ‐ ‐ (901,148) 2%

Services and Supplies (25,713) (76,667) (76,667) (102,380) (179,398) ‐ ‐ (179,398) (153,685) ‐ 76,667 ‐ ‐ ‐ 76,667 (77,018) 57%

Equipment ‐ ‐ (5,000) (5,000) (5,000) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Sub‐Total (25,713) ‐ (76,667) ‐ ‐ ‐ (76,667) (102,380) (184,398) ‐ ‐ ‐ ‐ ‐ ‐ (184,398) (158,685) ‐ 76,667 ‐ ‐ ‐ 76,667 (77,018) 56%

Total Operations (47,021) ‐ (76,667) ‐ ‐ ‐ (76,667) (123,688) (1,106,854) ‐ ‐ ‐ ‐ ‐ ‐ (1,106,854) (1,059,833) ‐ 76,667 ‐ ‐ ‐ 76,667 (978,166) 11%



Administration (648,030) (648,030) (648,030) ‐ ‐ ‐ 648,030 ‐ ‐ ‐ ‐ 648,030 648,030 0%

Engineering ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Environmental ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Payments to USACE ‐ ‐ ‐ (1,099,468) (1,099,468) (1,099,468) ‐ (1,099,468) ‐ ‐ ‐ ‐ (1,099,468) (1,099,468) 0%

Sub‐Total ‐ (648,030) ‐ ‐ ‐ ‐ (648,030) (648,030) ‐ (1,099,468) ‐ ‐ ‐ ‐ (1,099,468) (1,099,468) ‐ (451,438) ‐ ‐ ‐ ‐ (451,438) (451,438) 59%

EIP:

Pre-Planning ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Administration (167,847) (167,847) (167,847) ‐ ‐ ‐ ‐ 167,847 ‐ ‐ ‐ 167,847 167,847 0%

Engineering (130,439) (130,439) (130,439) ‐ ‐ ‐ ‐ 130,439 ‐ ‐ ‐ 130,439 130,439 0%

Environmental (2,036,843) (2,036,843) (2,036,843) ‐ ‐ ‐ ‐ 2,036,843 ‐ ‐ ‐ 2,036,843 2,036,843 0%

Right of Way Services (39,101) (39,101) (39,101) ‐ ‐ ‐ ‐ 39,101 ‐ ‐ ‐ 39,101 39,101 0%

Construction & OWA FSR (1,224,905) (1,224,905) (1,224,905) (9,028,859) (9,028,859) (9,028,859) ‐ ‐ (7,803,954) ‐ ‐ ‐ (7,803,954) (7,803,954) 14%

Sub‐Total ‐ ‐ (3,599,135) ‐ ‐ ‐ (3,599,135) (3,599,135) ‐ ‐ (9,028,859) ‐ ‐ ‐ (9,028,859) (9,028,859) ‐ ‐ (5,429,724) ‐ ‐ ‐ (5,429,724) (5,429,724) 40%


2005 ‐ OWA (5,934,733) (5,934,733) (5,934,733) (7,724,420) (7,724,420) (7,724,420) (1,789,687) (1,789,687) (1,789,687) 77%

1068 ‐ Stakeholder Management ‐ ‐ ‐ (10,000) (10,000) (10,000) ‐ ‐ ‐ (10,000) ‐ ‐ (10,000) (10,000) 0%

2006 ‐ Gridley Bridge ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

2004 ‐ FSRP (31,944) (31,944) (31,944) ‐ ‐ 31,944 31,944 31,944 0%

Sub‐Total ‐ ‐ ‐ (5,966,678) ‐ ‐ (5,966,678) (5,966,678) ‐ ‐ ‐ (7,734,420) ‐ ‐ (7,734,420) (7,734,420) ‐ ‐ ‐ (1,799,687) ‐ ‐ (1,799,687) (1,799,687) 77%


2001 Regional Planning Efforts ‐ (8,519) (8,519) (8,519) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 8,519 ‐ 8,519 8,519 0%

2008 ULOP, 7001 Flood & Emerg, 7002 Emerg Repair (131,299) (131,299) (131,299) (6,650,000) (6,650,000) (6,650,000)

Sub‐Total ‐ ‐ ‐ ‐ (139,818) ‐ (139,818) (139,818) ‐ ‐ ‐ ‐ (6,650,000) ‐ (6,650,000) (6,650,000) ‐ ‐ ‐ ‐ 8,519 ‐ ‐ 8,519 2%


1067 Emergency Response Efforts ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

700(0,1) Small Communities (89,304) (89,304) (89,304) (177,994) (177,994) (177,994)

Sub‐Total ‐ ‐ ‐ ‐ ‐ (89,304) (89,304) (89,304) ‐ ‐ ‐ ‐ ‐ (177,994) (177,994) (177,994) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 50%

Total Capital ‐ (648,030) (3,599,135) (5,966,678) (139,818) (89,304) (10,442,965) (1,278) ‐ (1,099,468) (9,028,859) (7,734,420) (6,650,000) (177,994) (24,690,742) (24,690,742) ‐ (451,438) (5,429,724) (1,799,687) 8,519 ‐ (7,680,849) (7,672,330) 0%

Budgeted Contingency ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

TOTAL EXPENDITURES (47,021) (648,030) (3,675,802) (5,966,678) (139,818) (89,304) (10,519,633) (10,566,653) (1,106,854) (1,099,468) (9,028,859) (7,734,420) (6,650,000) (177,994) (24,690,742) (25,797,595) (1,059,833) (451,438) (5,353,057) (1,799,687) 8,519 ‐ (7,604,182) (8,650,495) 41%

NET REVENUES OVER (UNDER) EXPENDITURES 63,605 (648,030) (3,678,449) (5,197,990) (139,818) (89,304) (9,753,592) (9,689,987) (356,854) (1,099,468) 3,721,141 4,083,842 (4,018,112) 581,975 3,269,378 2,912,524 (420,459) (451,438) 7,399,590 (1,799,687) 2,640,407 ‐ 7,780,353 ‐


NET FINANCING ACTIVITIES ‐ ‐ (3,649,341) ‐ ‐ ‐ (3,649,341) (3,649,341) ‐ ‐ (5,467,781) ‐ ‐ ‐ (5,467,781) (5,467,781) ‐ ‐ (1,818,441) ‐ ‐ ‐ (1,818,441) (1,818,441) 67%

WORKING CAPITAL ‐ SEPTEMBER 1, 2019 4,612,312 (8,667,129) 36,281,056 (3,270,180) (6,466,000) (567,642) 17,310,105 21,922,417 3,808,616 (8,584,264) 35,055,129 (5,883,829) (3,405,099) (651,966) 16,529,971 20,338,587 (803,695) 82,865 (1,225,927) (2,613,649) 3,060,902 (84,324) (3,756,712) (4,560,407)

WORKING CAPITAL ‐ MONTH END 2019 4,675,917 (9,315,159) 28,953,266 (8,468,170) (6,605,818) (656,946) 3,907,172 8,583,089 3,451,762 (9,683,732) 33,308,488 (1,799,987) (7,423,211) (69,991) 14,331,567 17,783,329 (1,224,154) (368,573) 4,355,222 (4,413,336) 5,701,308 (84,324) 2,205,201 (6,378,848)

% of Year Complete

100%




Exhibit C

SUNGARD PENTAMATION, INC. PAGE NUMBER: 1DATE: 12/12/2019 CITY OF YUBA CITY ACCTPA21TIME: 14:21:28 CHECK REGISTER − BY FUND

SELECTION CRITERIA: transact.yr=’20’ and transact.period=’5’ and transact.fund between ’730’ and ’731’ACCOUNTING PERIOD: 6/20

FUND − 730 − FLOOD CONTROL AGENCY

CASH ACCT CHECK NO ISSUE DT −−−−−−−−−−−VENDOR−−−−−−−−−−− FUND/DEPT ACCNT −−−−DESCRIPTION−−−− SALES TAX AMOUNT

10100 264054 11/07/19 63597 WILLDAN FINANCIAL S 7350 62701 SBFCA/FY19−20 0.00 7,625.00

10100 264083 11/14/19 300739 ADVANCED DOCUMENT C 7350 62601 SBFCA/OCT 19 0.00 4.75

10100 264093 11/14/19 306369 BIDWELL CONSULTING 7350 62799 SBFCA/OCT 2019 0.00 300.00

10100 264099 11/14/19 307445 CALIFORNIA CHOICE 7350 62799 SBFCA/OCTOBER 2019 0.00 2,666.55

10100 264113 11/14/19 306396 ECORP CONSULTING, I 7350 62201 SBFCA/OCTOBER 2019 0.00 13.9510100 264113 11/14/19 306396 ECORP CONSULTING, I 7350 62701 SBFCA/TASKE ORDER 4 0.00 1,029.11TOTAL CHECK 0.00 1,043.06

10100 264130 11/14/19 304090 KIM FLOYD COMMUNICA 7350 62701 SBFCA/OCTOBER 2019 0.00 160.23

10100 264159 11/14/19 307507 TERRA YANEY 7350 62801 SBFCA/OCTOBER 2019 0.00 140.43

10100 264178 11/14/19 302252 U.S. BANK CORP PAYM 7350 62301 TY/POSTAGE 0.00 0.4810100 264178 11/14/19 302252 U.S. BANK CORP PAYM 7350 62201 TY/TOLL FREE CONFER 0.00 12.2010100 264178 11/14/19 302252 U.S. BANK CORP PAYM 7350 62301 TY/PO BOX RENEWAL 0.00 11.7010100 264178 11/14/19 302252 U.S. BANK CORP PAYM 7350 66001 TY/ALHAMBRA 0.00 0.6710100 264178 11/14/19 302252 U.S. BANK CORP PAYM 7350 63201 TY/PGE 0.00 7.2010100 264178 11/14/19 302252 U.S. BANK CORP PAYM 7350 63101 TY/DROPBOX RENWL 0.00 35.0010100 264178 11/14/19 302252 U.S. BANK CORP PAYM 7350 63101 TY/APPEAL SUBSCPTN 0.00 7.2010100 264178 11/14/19 302252 U.S. BANK CORP PAYM 7350 66001 TY/BOARD LUNCH 0.00 201.79TOTAL CHECK 0.00 276.24

10100 264183 11/21/19 308404 A&R JANITORIAL SERV 7350 62701 SBFCA/OCTOBER 2019 0.00 15.00

10100 264321 11/21/19 201761 SPRINT 7350 62201 SBFCA/OCT 2019 0.00 13.95

10100 264413 11/27/19 306369 BIDWELL CONSULTING 7350 62799 SBFCA/RETRMT PLAN A 0.00 250.00

10100 264466 11/27/19 305409 LARSEN WURZEL & ASS 7350 62701 SBFCA/OCTOBER 2019 0.00 3,319.43

10100 264478 11/27/19 304991 MICHAEL BESSETTE 7350 62801 SBFCA/OCTOBER 19 0.00 27.76

TOTAL CASH ACCOUNT 0.00 15,842.40

TOTAL FUND 0.00 15,842.40



FUND − 731 − SBFCA CAPITAL FUND


10100 263927 11/07/19 302416 BENDER ROSENTHAL, I 941064 65635 SBFCA/JULY 2019 0.00 825.0010100 263927 11/07/19 302416 BENDER ROSENTHAL, I 995001 66714 SBFCA/JULY 2019 0.00 718.9610100 263927 11/07/19 302416 BENDER ROSENTHAL, I 941064 65635 SBFCA/JUNE 2019 0.00 1,038.9410100 263927 11/07/19 302416 BENDER ROSENTHAL, I 995001 68114 SBFCA/JUNE 2019 0.00 548.2910100 263927 11/07/19 302416 BENDER ROSENTHAL, I 992004 65685 SBFCA/JULY 2019 0.00 5,727.9310100 263927 11/07/19 302416 BENDER ROSENTHAL, I 996001 68114 SBFCA/JUNE 2019 0.00 173.1510100 263927 11/07/19 302416 BENDER ROSENTHAL, I 995001 67114 SBFCA/JUNE 2019 0.00 906.8910100 263927 11/07/19 302416 BENDER ROSENTHAL, I 996001 68714 SBFCA/JUNE 2019 0.00 300.4610100 263927 11/07/19 302416 BENDER ROSENTHAL, I 995001 68714 SBFCA/JUNE 2019 0.00 1,081.4210100 263927 11/07/19 302416 BENDER ROSENTHAL, I 996001 67114 SBFCA/JUNE 2019 0.00 286.3810100 263927 11/07/19 302416 BENDER ROSENTHAL, I 996001 66717 SBFCA/JULY 2019 0.00 11.9710100 263927 11/07/19 302416 BENDER ROSENTHAL, I 996001 66716 SBFCA/JULY 2019 0.00 479.1210100 263927 11/07/19 302416 BENDER ROSENTHAL, I 996001 66714 SBFCA/JULY 2019 0.00 227.0510100 263927 11/07/19 302416 BENDER ROSENTHAL, I 995001 66717 SBFCA/JULY 2019 0.00 43.0310100 263927 11/07/19 302416 BENDER ROSENTHAL, I 995001 66716 SBFCA/JULY 2019 0.00 1,517.19TOTAL CHECK 0.00 13,885.78

10100 264035 11/07/19 300487 SWRCB ACCOUNTING OF 997003 65722 SBFCA/19/20 ANNUAL 0.00 1,488.5010100 264035 11/07/19 300487 SWRCB ACCOUNTING OF 997005 65722 SBFCA/19/20 ANNUAL 0.00 801.50TOTAL CHECK 0.00 2,290.00

10100 264061 11/07/19 307582 WSP USA, INC. 997005 65723 SBFCA/SEPT 2019 0.00 34,035.4810100 264061 11/07/19 307582 WSP USA, INC. 997003 65723 SBFCA/SEPT 2019 0.00 63,208.75TOTAL CHECK 0.00 97,244.23

10100 264083 11/14/19 300739 ADVANCED DOCUMENT C 996001 67310 SBFCA/OCT 19 0.00 19.4010100 264083 11/14/19 300739 ADVANCED DOCUMENT C 995001 67310 SBFCA/OCT 19 0.00 61.4310100 264083 11/14/19 300739 ADVANCED DOCUMENT C 992004 65689 SBFCA/OCT 19 0.00 9.51TOTAL CHECK 0.00 90.34

10100 264098 11/14/19 306931 CA STATE LANDS COMM 995001 68946 SBFCA/AUG 2019 0.00 80.7110100 264098 11/14/19 306931 CA STATE LANDS COMM 997005 65722 SBFCA/AUG 2019 0.00 75.7910100 264098 11/14/19 306931 CA STATE LANDS COMM 997003 65722 SBFCA/AUG 2019 0.00 41.1410100 264098 11/14/19 306931 CA STATE LANDS COMM 996001 68946 SBFCA/AUG 2019 0.00 18.93TOTAL CHECK 0.00 216.57

10100 264101 11/14/19 306923 CAPRI & CLAY, INC. 996001 66552 SBFCA/OCT 2019 0.00 8,000.00

10100 264113 11/14/19 306396 ECORP CONSULTING, I 997002 65674 SBFCA/TASK ORDER 1 0.00 970.7210100 264113 11/14/19 306396 ECORP CONSULTING, I 997005 65722 SBFCA/SEPTEMBER 201 0.00 53,691.7110100 264113 11/14/19 306396 ECORP CONSULTING, I 996001 67400 SBFCA/TASK ORDER 2 0.00 1,031.9310100 264113 11/14/19 306396 ECORP CONSULTING, I 992004 65689 SBFCA/OCTOBER 2019 0.00 27.9110100 264113 11/14/19 306396 ECORP CONSULTING, I 995001 68900 SBFCA/TASK ORDER 2 0.00 2,614.4110100 264113 11/14/19 306396 ECORP CONSULTING, I 996001 67310 SBFCA/OCTOBER 2019 0.00 56.9410100 264113 11/14/19 306396 ECORP CONSULTING, I 996001 68900 SBFCA/TASK ORDER 2 0.00 726.3410100 264113 11/14/19 306396 ECORP CONSULTING, I 995001 68400 SBFCA/TASK ORDER 2 0.00 1,416.4810100 264113 11/14/19 306396 ECORP CONSULTING, I 996001 68400 SBFCA/TASK ORDER 2 0.00 447.3110100 264113 11/14/19 306396 ECORP CONSULTING, I 941064 65635 SBFCA/TASK ORDER 3 0.00 3,491.7110100 264113 11/14/19 306396 ECORP CONSULTING, I 995001 67310 SBFCA/OCTOBER 2019 0.00 180.2910100 264113 11/14/19 306396 ECORP CONSULTING, I 997003 65722 SBFCA/SEPTEMBER 201 0.00 99,713.1710100 264113 11/14/19 306396 ECORP CONSULTING, I 995001 67400 SBFCA/TASK ORDER 2 0.00 3,267.79TOTAL CHECK 0.00 167,636.71





10100 264130 11/14/19 304090 KIM FLOYD COMMUNICA 996001 66331 SBFCA/OCTOBER 2019 0.00 730.6210100 264130 11/14/19 304090 KIM FLOYD COMMUNICA 995001 66331 SBFCA/OCTOBER 2019 0.00 2,313.63TOTAL CHECK 0.00 3,044.25

10100 264178 11/14/19 302252 U.S. BANK CORP PAYM 995001 67310 TY/POSTAGE 0.00 6.1010100 264178 11/14/19 302252 U.S. BANK CORP PAYM 995001 67310 TY/ALHAMBRA 0.00 8.5510100 264178 11/14/19 302252 U.S. BANK CORP PAYM 996001 67310 TY/PO BOX RENEWAL 0.00 47.7410100 264178 11/14/19 302252 U.S. BANK CORP PAYM 995001 67310 TY/PGE 0.00 92.8710100 264178 11/14/19 302252 U.S. BANK CORP PAYM 995001 67310 TY/APPEAL SUBSCPTN 0.00 93.0210100 264178 11/14/19 302252 U.S. BANK CORP PAYM 996001 67310 TY/TOLL FREE CONFER 0.00 49.7310100 264178 11/14/19 302252 U.S. BANK CORP PAYM 995001 67310 TY/PO BOX RENEWAL 0.00 151.1610100 264178 11/14/19 302252 U.S. BANK CORP PAYM 995001 67310 TY/TOLL FREE CONFER 0.00 157.4610100 264178 11/14/19 302252 U.S. BANK CORP PAYM 995001 67310 TY/DROPBOX RENWL 0.00 452.2010100 264178 11/14/19 302252 U.S. BANK CORP PAYM 996001 67310 TY/DROPBOX RENWL 0.00 142.8010100 264178 11/14/19 302252 U.S. BANK CORP PAYM 992004 65689 TY/PGE 0.00 14.3710100 264178 11/14/19 302252 U.S. BANK CORP PAYM 992004 65689 TY/DROPBOX RENWL 0.00 70.0010100 264178 11/14/19 302252 U.S. BANK CORP PAYM 992004 65689 TY/TOLL FREE CONFER 0.00 24.3710100 264178 11/14/19 302252 U.S. BANK CORP PAYM 992004 65689 TY/PO BOX RENEWAL 0.00 23.4010100 264178 11/14/19 302252 U.S. BANK CORP PAYM 992004 65689 TY/ALHAMBRA 0.00 1.3210100 264178 11/14/19 302252 U.S. BANK CORP PAYM 992004 65689 TY/APPEAL SUBSCPTN 0.00 14.4010100 264178 11/14/19 302252 U.S. BANK CORP PAYM 992004 65689 TY/POSTAGE 0.00 0.9310100 264178 11/14/19 302252 U.S. BANK CORP PAYM 996001 67310 TY/POSTAGE 0.00 1.9310100 264178 11/14/19 302252 U.S. BANK CORP PAYM 996001 67310 TY/ALHAMBRA 0.00 2.7010100 264178 11/14/19 302252 U.S. BANK CORP PAYM 996001 67310 TY/PGE 0.00 29.3310100 264178 11/14/19 302252 U.S. BANK CORP PAYM 996001 67310 TY/APPEAL SUBSCPTN 0.00 29.38TOTAL CHECK 0.00 1,413.76

10100 264183 11/21/19 308404 A&R JANITORIAL SERV 996001 67310 SBFCA/OCTOBER 2019 0.00 61.2010100 264183 11/21/19 308404 A&R JANITORIAL SERV 995001 67310 SBFCA/OCTOBER 2019 0.00 193.8010100 264183 11/21/19 308404 A&R JANITORIAL SERV 992004 65689 SBFCA/OCTOBER 2019 0.00 30.00TOTAL CHECK 0.00 285.00

10100 264195 11/21/19 308577 BANES ENTERPRISES 995001 68700 SBFCA/10/31/2019 0.00 6,000.00

10100 264250 11/21/19 200071 HDR ENGINEERING INC 997002 65673 SBFCA/AUGUST 2019 0.00 866.18

10100 264251 11/21/19 200071 HDR ENGINEERING INC 992004 65685 DP/AUGUST 2019 0.00 3,923.65

10100 264252 11/21/19 200071 HDR ENGINEERING INC 997002 65673 SBFCA/AUGUST 2019 0.00 50,692.44

10100 264321 11/21/19 201761 SPRINT 996001 67310 SBFCA/OCT 2019 0.00 56.9410100 264321 11/21/19 201761 SPRINT 995001 67310 SBFCA/OCT 2019 0.00 180.2910100 264321 11/21/19 201761 SPRINT 992004 65689 SBFCA/OCT 2019 0.00 27.91TOTAL CHECK 0.00 265.14

10100 264410 11/27/19 302416 BENDER ROSENTHAL, I 995001 66717 SBFCA/SEPT 2019 0.00 96.8310100 264410 11/27/19 302416 BENDER ROSENTHAL, I 996001 66716 SBFCA/SEPT 2019 0.00 204.7610100 264410 11/27/19 302416 BENDER ROSENTHAL, I 995001 68114 SBFCA/SEPTEMBER 201 0.00 119.1810100 264410 11/27/19 302416 BENDER ROSENTHAL, I 996001 68714 SBFCA/TASK ORDER 4 0.00 86.0910100 264410 11/27/19 302416 BENDER ROSENTHAL, I 996001 66717 SBFCA/OCTOBER 2019 0.00 26.9210100 264410 11/27/19 302416 BENDER ROSENTHAL, I 996001 68714 SBFCA/SEPTEMBER 201 0.00 65.32





10100 264410 11/27/19 302416 BENDER ROSENTHAL, I 995001 68114 SBFCA/TASK ORDER 4 0.00 157.0610100 264410 11/27/19 302416 BENDER ROSENTHAL, I 996001 67114 SBFCA/TASK ORDER 3 0.00 64.8110100 264410 11/27/19 302416 BENDER ROSENTHAL, I 996001 67114 SBFCA/SEPTEMBER 201 0.00 99.0010100 264410 11/27/19 302416 BENDER ROSENTHAL, I 995001 66716 SBFCA/SEPT 2019 0.00 648.3710100 264410 11/27/19 302416 BENDER ROSENTHAL, I 995001 66714 SBFCA/SEPT 2019 0.00 1,651.8110100 264410 11/27/19 302416 BENDER ROSENTHAL, I 995001 66714 SBFCA/OCTOBER 2019 0.00 94.0510100 264410 11/27/19 302416 BENDER ROSENTHAL, I 995001 68714 SBFCA/SEPTEMBER 201 0.00 235.0610100 264410 11/27/19 302416 BENDER ROSENTHAL, I 995001 68714 SBFCA/TASK ORDER 4 0.00 309.7610100 264410 11/27/19 302416 BENDER ROSENTHAL, I 992004 65685 SBFCA/TASK ORDER 5 0.00 4,139.1110100 264410 11/27/19 302416 BENDER ROSENTHAL, I 992004 65685 SBFCA/TASK ORDER 5 0.00 3,282.4610100 264410 11/27/19 302416 BENDER ROSENTHAL, I 941064 65635 SBFCA/TASK ORDER 6 0.00 1,125.4310100 264410 11/27/19 302416 BENDER ROSENTHAL, I 941064 65635 SBFCA/TASK ORDER 6 0.00 657.5210100 264410 11/27/19 302416 BENDER ROSENTHAL, I 996001 66717 SBFCA/SEPT 2019 0.00 26.9210100 264410 11/27/19 302416 BENDER ROSENTHAL, I 995001 67114 SBFCA/SEPTEMBER 201 0.00 313.5010100 264410 11/27/19 302416 BENDER ROSENTHAL, I 995001 67114 SBFCA/TASK ORDER 3 0.00 205.2210100 264410 11/27/19 302416 BENDER ROSENTHAL, I 995001 66717 SBFCA/OCTOBER 2019 0.00 96.8310100 264410 11/27/19 302416 BENDER ROSENTHAL, I 996001 66714 SBFCA/OCTOBER 2019 0.00 29.7010100 264410 11/27/19 302416 BENDER ROSENTHAL, I 996001 66714 SBFCA/SEPT 2019 0.00 521.6310100 264410 11/27/19 302416 BENDER ROSENTHAL, I 996001 68114 SBFCA/SEPTEMBER 201 0.00 37.6410100 264410 11/27/19 302416 BENDER ROSENTHAL, I 996001 68114 SBFCA/TASK ORDER 4 0.00 49.61TOTAL CHECK 0.00 14,344.59

10100 264449 11/27/19 200071 HDR ENGINEERING INC 992007 68944 SBFCA/TASK ORDER 19 0.00 4,113.19

10100 264466 11/27/19 305409 LARSEN WURZEL & ASS 995001 66521 SBFCA/OCTOBER 2019 0.00 12,349.1110100 264466 11/27/19 305409 LARSEN WURZEL & ASS 997010 65730 SBFCA/OCTOBER 2019 0.00 1,666.2510100 264466 11/27/19 305409 LARSEN WURZEL & ASS 941064 65648 SBFCA/OCTOBER 2019 0.00 1,455.0010100 264466 11/27/19 305409 LARSEN WURZEL & ASS 996001 68941 SBFCA/OCTOBER 2019 0.00 152.4110100 264466 11/27/19 305409 LARSEN WURZEL & ASS 996001 66521 SBFCA/OCTOBER 2019 0.00 3,899.7310100 264466 11/27/19 305409 LARSEN WURZEL & ASS 997001 65615 SBFCA/TASK ORDER 12 0.00 53.7510100 264466 11/27/19 305409 LARSEN WURZEL & ASS 995001 68941 SBFCA/OCTOBER 2019 0.00 649.7210100 264466 11/27/19 305409 LARSEN WURZEL & ASS 997005 65720 SBFCA/OCTOBER 2019 0.00 610.3110100 264466 11/27/19 305409 LARSEN WURZEL & ASS 995001 67311 SBFCA/OCTOBER 2019 0.00 4,883.9510100 264466 11/27/19 305409 LARSEN WURZEL & ASS 997003 65720 SBFCA/OCTOBER 2019 0.00 3,547.5610100 264466 11/27/19 305409 LARSEN WURZEL & ASS 996001 67311 SBFCA/OCTOBER 2019 0.00 1,542.3010100 264466 11/27/19 305409 LARSEN WURZEL & ASS 997011 65737 SBFCA/OCTOBER 2019 0.00 3,322.5010100 264466 11/27/19 305409 LARSEN WURZEL & ASS 997011 65730 SBFCA/OCTOBER 2019 0.00 1,162.5010100 264466 11/27/19 305409 LARSEN WURZEL & ASS 997010 65737 SBFCA/OCTOBER 2019 0.00 2,021.25TOTAL CHECK 0.00 37,316.34

10100 264478 11/27/19 304991 MICHAEL BESSETTE 995001 67310 SBFCA/OCTOBER 19 0.00 263.3210100 264478 11/27/19 304991 MICHAEL BESSETTE 992005 65661 SBFCA/OCTOBER 19 0.00 109.3310100 264478 11/27/19 304991 MICHAEL BESSETTE 996001 67310 SBFCA/OCTOBER 19 0.00 83.1510100 264478 11/27/19 304991 MICHAEL BESSETTE 992004 65689 SBFCA/OCTOBER 19 0.00 40.76TOTAL CHECK 0.00 496.56

10100 264483 11/27/19 308542 ODIN CONSTRUCTION 731 20194 SBFCA/9/21−10/20/19 0.00 −29,215.1910100 264483 11/27/19 308542 ODIN CONSTRUCTION 996001 66850 SBFCA/9/21−10/20/19 0.00 140,232.8810100 264483 11/27/19 308542 ODIN CONSTRUCTION 995001 66850 SBFCA/9/21−10/20/19 0.00 444,070.77TOTAL CHECK 0.00 555,088.46

10100 264523 11/27/19 307582 WSP USA, INC. 997005 65723 SBFCA/TASK ORDER 10 0.00 27,128.28





10100 264523 11/27/19 307582 WSP USA, INC. 996001 68931 SBFCA/OCTOBER 2019 0.00 9,298.3510100 264523 11/27/19 307582 WSP USA, INC. 997003 65723 SBFCA/TASK ORDER 10 0.00 50,381.0810100 264523 11/27/19 307582 WSP USA, INC. 995001 68931 SBFCA/OCTOBER 2019 0.00 29,444.75TOTAL CHECK 0.00 116,252.46

TOTAL CASH ACCOUNT 0.00 1,083,465.65

TOTAL FUND 0.00 1,083,465.65

TOTAL REPORT 0.00 1,099,308.05

Amended Month Ending Rec'd/Invoiced Amended Month Ending Rec'd/InvoicedLine Item Description 2018-19 Budget [1] June‐19 to Date 2019-20 Budget [1] December‐19 to Date

Working Capital Beginning of Period



Capital Fund 731 ‐ EIP 26,594,199 26,594,199 26,557,446 35,055,129 36,281,056 37,705,770

Capital Fund 731 ‐ Stakeholder (3,566) (3,566) (3,566) 16,247 23,267 23,267

Capital Fund 731 ‐ RFMP (193,406) (193,406) (193,948) (226,721) (237,294) (237,835)

Capital Fund 731 ‐ OWA (444,843) (436,707) (436,707) (4,218,510) (1,577,938) (1,577,938)





Capital Fund 731 ‐ Small Communities ‐ ‐ ‐ (581,975) (497,651) (72,954)

Capital Fund 731 ‐ Flood & Emergency (3,856,378) (3,856,378) (3,856,378) (2,240) (126,357) (126,357)


Total Beginning of Period 14,742,556 14,750,692 14,545,214 20,338,587 21,922,417 23,603,841

Transfers

Operational Fund 730

Capital Fund 731

Capital Fund 731 ‐ USACE Study

Capital Fund 731 ‐ EIP

Capital Fund 731 ‐ Stakeholder

Capital Fund 731 ‐ RFMP

Capital Fund 731 ‐ OWA

Capital Fund 731 ‐ ER Planning


Capital Fund 731‐ FSRP

Capital Fund 731‐ ULOP

Capital Fund 731 ‐ Flood & Emergency

Capital Fund 731 ‐ Emergency Repair

Subtotal Capital Fund

Net Transfers

Revenues

Operational Fund 730 841,351 931,214 931,214 750,000 137,621 137,621

Capital Fund 731

Capital Fund 731 ‐ USACE Study ‐ ‐ ‐

Capital Fund 731 ‐ EIP (Local) 5,747,993 6,154,494 6,154,494 5,750,000 (2,647) (2,647)

Capital Fund 731 ‐ EIP (State) 17,600,620 17,583,206 19,044,673 7,000,000 ‐ 2,376,476

Capital Fund 731 ‐ Stakeholder 27,273 27,273 27,273 ‐ ‐ ‐

Capital Fund 731 ‐ RFMP ‐ ‐ 481,888 ‐

Capital Fund 731 ‐ OWA 3,051,401 2,543,583 2,543,583 11,818,263 3,458,561 5,038,912

Capital Fund 731 ‐ ER Planning ‐ ‐


Capital Fund 731‐ FSRP 872,414 872,414 872,414 ‐ ‐ ‐

Capital Fund 731‐ ULOP ‐ ‐ ‐ ‐ ‐ ‐

Capital Fund 731 ‐ Small Communities 240,000 ‐ 424,697 759,969 ‐

Capital Fund 731 ‐ Flood & Emergency 3,857,403 3,734,658 3,734,658 150,000 ‐ ‐

Capital Fund 731 ‐ Emergency Repair 2,500,047 ‐ ‐ 2,000,000 ‐


Total Revenues Operating & Capital 34,738,501 31,846,842 33,733,006 28,710,119 3,593,534 7,550,362


FY 2019/20FY 2018/19


Exhibit A

Amended Month Ending Rec'd/Invoiced Amended Month Ending Rec'd/InvoicedLine Item Description 2018-19 Budget [1] June‐19 to Date 2019-20 Budget [1] December‐19 to Date


FY 2019/20FY 2018/19

Expenses

Operational Fund 730 1,143,079 429,246 429,246 1,106,854 53,605 60,791

Capital Fund 731

Capital Fund 731 ‐ USACE Study 4,392,051 4,474,916 4,474,178 1,099,468 655,258.07 801,224

Capital Fund 731 ‐ EIP 9,322,166 8,485,326 8,485,326 9,028,859 4,347,505.48 4,171,849

Capital Fund 731 ‐ Stakeholder 7,460 440 440 10,000 ‐

Capital Fund 731 ‐ RFMP 33,315 43,887 43,887 ‐ 9,419.01 9,419

Capital Fund 731 ‐ OWA 6,825,068 3,684,814 3,684,814 7,724,420 6,429,684.93 6,526,597

Capital Fund 731 ‐ ER Planning ‐

Capital Fund 731 ‐ Gridley Bridge ‐

Capital Fund 731‐ FSRP 107,533 141,477 141,477 ‐ 34,354.02 37,733

Capital Fund 731‐ ULOP ‐ ‐ ‐ ‐

Capital Fund 731 ‐ Small Communities 821,975 497,651 497,651 177,994 117,117.68 117,301

Capital Fund 731 ‐ Flood & Emergency 3,265 4,637 4,637 150,000 (322.50) (323)

Capital Fund 731 ‐ Emergency Repair 921,041 1,347,206 1,347,206 6,500,000 216,932.38 240,456


Total Expenses Operating & Capital 23,576,953 19,109,600 19,108,862 25,797,595 11,863,554 11,965,047

Financing Activities [2]

Gross Proceeds from New Debt [Trustee]

Proceeds from of New Debt [SBFCA]

Short/Long Term Debt Repayment

Costs of Financing

Debt Service on Outstanding Debt (5,565,517) (5,565,517) (5,565,517) (5,467,781) (3,649,341) (3,649,341)

Net Financing Activities (5,565,517) (5,565,517) (5,565,517) (5,467,781) (3,649,341) (3,649,341)

Working Capital End of Period



Capital Fund 731 ‐ EIP 35,055,129 36,281,056 37,705,770 33,308,488 28,281,563 32,258,410

Capital Fund 731 ‐ Stakeholder 16,247 23,267 23,267 6,247 23,267 23,267

Capital Fund 731 ‐ RFMP (226,721) (237,294) (237,835) 255,167 (246,713) (247,254)

Capital Fund 731 ‐ OWA (4,218,510) (1,577,938) (1,577,938) (124,668) (4,549,062) (3,065,623)





Capital Fund 731 ‐ Small Communities (581,975) (497,651) (72,954) ‐ (614,769) (190,255)

Capital Fund 731 ‐ Flood & Emergency (2,240) (126,357) (126,357) (2,240) (126,035) (126,035)


Total End of Period 20,338,587 21,922,417 23,603,841 17,783,329 10,003,056 15,539,814

Working Capital Net of Trustee Funds $21,917,949 $23,599,373 $9,998,589 $15,535,347

[1] Reflects Board Approved Budget June 13, 2018.

[2] Financing Activities are reflected in the Capital Fund EIP Ending Working Capital Balance


Exhibit A



AS OF MONTH ENDING JUNE 2019 OF FY 18/19

1/21/2020

OPERATIONS

(730)

OPERATIONS

(730)

OPERATIONS

(730)

ADMIN

USACE

STUDY EIP

STAKE‐

HOLDER,

OWA, GB,

FSRP

REGIONAL

PLANNING, ULOP

ER PLAN,

SMALL

COM

Sub‐Total ‐


USACE

STUDY EIP

STAKE‐

HOLDER, OWA,

GB, FSRP

REGIONAL

PLANNING, ULOP,

FLOOD EMERG

ER PLAN,

SMALL COM


Fund TOTALS ADMIN

USACE

STUDY EIP

STAKE‐

HOLDER,

OWA, GB,

FSRP

REGIONAL

PLANNING

ER PLAN,

SMALL COM

Sub‐Total ‐

Capital Fund TOTALS

% OF BUDGET

EXPENDED


REVENUES:

43195-Federal Intergov't Funds ‐ ‐ ‐ 3,734,658 ‐ 3,734,658 3,734,658 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ (3,734,658) ‐ (3,734,658) (3,734,658) 0%

43495-Proposition 13 Funds - $1.4 M ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43495-Proposition 13 Funds - $650 K ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43530-EIP Grant Funds - (Local Credit) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43531-EIP Grant Funds - (State Share) ‐ 17,583,206 ‐ ‐ ‐ 17,583,206 17,583,206 ‐ ‐ 17,600,620 ‐ 2,500,047 20,100,667 20,100,667 ‐ ‐ 17,414 ‐ 2,500,047 ‐ 2,517,461 2,517,461 87%

43535-State Revenues - Flood Emergency Response Grant 27,273 ‐ 27,273 27,273 ‐ 27,273 3,857,403 ‐ 3,884,675 3,884,675 ‐ ‐ ‐ ‐ 3,857,403 ‐ 3,857,403 3,857,403 1%

43536-State Revenues - Prop 13 Grant ‐ ‐ ‐ ‐ ‐ ‐ 122,258 ‐ ‐ 122,258 122,258 ‐ ‐ ‐ 122,258 ‐ ‐ 122,258 122,258 0%

43717-Local Intergov't Contributions ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

45520-Assessment District Revenues 841,351 ‐ 5,946,443 ‐ ‐ ‐ 5,946,443 6,787,794 750,000 ‐ 5,750,000 ‐ ‐ ‐ 5,750,000 6,500,000 (91,351) ‐ (196,443) ‐ ‐ ‐ (196,443) (287,794) 104%

49081-Non-Govt Settlements 91,351 ‐ 91,351

43537-State Revenues - LC FSRP Grant 872,414 872,414 872,414 872,414 872,414 872,414 ‐ ‐ ‐

43538- State Revenues - WCB Grant 2,543,583 2,543,583 2,543,583 2,929,143 2,929,143 2,929,143

4XXXX- Small Communities Grants ‐ 240,000 240,000 240,000

Sub-Total 841,351 ‐ 23,529,649 3,443,270 3,734,658 ‐ 30,707,577 31,548,928 841,351 ‐ 23,350,620 3,951,087 6,357,450 240,000 33,899,157 34,740,508 (91,351) ‐ (179,029) 122,258 2,622,792 ‐ 2,566,020 2,474,669 91%

46110-Interest on Investments 89,863 ‐ 208,051 ‐ ‐ ‐ 208,051 297,914 ‐ ‐ (2,007) ‐ ‐ ‐ (2,007) (2,007) (89,863) ‐ (210,058) ‐ ‐ ‐ (210,058) (299,921) ‐14843%

49010-Other Revenue ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Sub-Total 89,863 ‐ 208,051 ‐ ‐ ‐ 208,051 297,914 ‐ ‐ (2,007) ‐ ‐ ‐ (2,007) (2,007) (89,863) ‐ (210,058) ‐ ‐ ‐ (210,058) (299,921) ‐14843%

TOTAL INCOME 931,214 ‐ 23,737,700 3,443,270 3,734,658 ‐ 30,915,628 31,846,842 841,351 ‐ 23,348,613 3,951,087 6,357,450 240,000 33,897,150 34,738,501 (181,214) ‐ (389,087) 122,258 2,622,792 ‐ 2,355,962 2,174,749 92%


Operations:

62701-Executive Director ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

62730-Attorney (5,885) ‐ (5,885) (52,000) ‐ (52,000) (46,115) ‐ ‐ ‐ ‐ ‐ ‐ (46,115) 11%


62701-Clerk/Secretary ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%


61(5,2)(XX)-Director of Engineering (110,085) ‐ (110,085) (146,512) ‐ (146,512) (36,427) ‐ ‐ ‐ ‐ ‐ ‐ (36,427) 75%


62701-Public Outreach (3,096) ‐ (3,096) (50,000) ‐ (50,000) (46,904) ‐ ‐ ‐ ‐ ‐ ‐ (46,904) 6%

62701-Financial Mgt (45,681) ‐ (45,681) (130,000) ‐ (130,000) (84,319) ‐ ‐ ‐ ‐ ‐ ‐ (84,319) 35%


Sub‐Total (325,567) ‐ ‐ ‐ ‐ ‐ ‐ (325,567) (900,406) ‐ ‐ ‐ ‐ ‐ ‐ (900,406) (574,839) ‐ ‐ ‐ ‐ ‐ ‐ (574,839) 36%

Services and Supplies (103,679) (169,859) (169,859) (273,538) (237,673) (185,364) (185,364) (423,037) (133,994) ‐ (15,505) ‐ ‐ ‐ (15,505) (149,498) 65%

Equipment ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Sub‐Total (103,679) ‐ (169,859) ‐ ‐ ‐ (169,859) (273,538) (237,673) ‐ (185,364) ‐ ‐ ‐ (185,364) (423,037) (133,994) ‐ (15,505) ‐ ‐ ‐ (15,505) (149,498) 65%

Total Operations (429,246) ‐ (169,859) ‐ ‐ ‐ (169,859) (599,105) (1,138,079) ‐ (185,364) ‐ ‐ ‐ (185,364) (1,323,443) (708,833) ‐ (15,505) ‐ ‐ ‐ (15,505) (724,337) 45%



Administration (4,474,916) (4,474,916) (4,474,916) (4,392,051) (4,392,051) (4,392,051) ‐ 82,865 ‐ ‐ ‐ ‐ 82,865 82,865 102%

Engineering ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Environmental ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Payments to USACE ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Sub‐Total ‐ (4,474,916) ‐ ‐ ‐ ‐ (4,474,916) (4,474,916) ‐ (4,392,051) ‐ ‐ ‐ ‐ (4,392,051) (4,392,051) ‐ 82,865 ‐ ‐ ‐ ‐ 82,865 82,865 102%

EIP:

Pre-Planning (8,064) (8,064) (8,064) (8,064) (8,064) (8,064) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100%

Administration (852,867) (852,867) (852,867) (739,196) (739,196) (739,196) ‐ ‐ 113,671 ‐ ‐ ‐ 113,671 113,671 115%

Engineering (1,027,029) (1,027,029) (1,027,029) (751,981) (751,981) (751,981) ‐ ‐ 275,048 ‐ ‐ ‐ 275,048 275,048 137%

Environmental (751,680) (751,680) (751,680) (2,505,613) (2,505,613) (2,505,613) ‐ ‐ (1,753,933) ‐ ‐ ‐ (1,753,933) (1,753,933) 30%

Right of Way Services (305,553) (305,553) (305,553) (575,383) (575,383) (575,383) ‐ ‐ (269,830) ‐ ‐ ‐ (269,830) (269,830) 53%

Construction & OWA FSR (5,370,274) (5,370,274) (5,370,274) (4,556,566) (4,556,566) (4,556,566) ‐ ‐ 813,709 ‐ ‐ ‐ 813,709 813,709 118%

Sub‐Total ‐ ‐ (8,315,467) ‐ ‐ ‐ (8,315,467) (8,315,467) ‐ ‐ (9,136,802) ‐ ‐ ‐ (9,136,802) (9,136,802) ‐ ‐ (821,336) ‐ ‐ ‐ (821,336) (821,336) 91%


2005 ‐ OWA (3,684,814) (3,684,814) (3,684,814) (6,825,068) (6,825,068) (6,825,068) (3,140,254) (3,140,254) (3,140,254) 54%

1068 ‐ Stakeholder Management (440) (440) (440) (7,460) (7,460) (7,460) ‐ ‐ ‐ (7,020) ‐ ‐ (7,020) (7,020) 6%

2006 ‐ Gridley Bridge ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

2004 ‐ FSRP (141,477) (141,477) (141,477) (107,533) (107,533) (107,533) 33,943 33,943 33,943 132%

Sub‐Total ‐ ‐ ‐ (3,826,731) ‐ ‐ (3,826,731) (3,826,731) ‐ ‐ ‐ (6,940,061) ‐ ‐ (6,940,061) (6,940,061) ‐ ‐ ‐ (3,147,274) ‐ ‐ (3,147,274) (3,147,274) 55%


2001 Regional Planning Efforts (43,887) (43,887) (43,887) ‐ (33,315) (33,315) (33,315) ‐ ‐ ‐ ‐ 10,573 ‐ 10,573 10,573 132%

2008 ULOP, 7001 Flood & Emerg, 7002 Emerg Repair (1,351,843) (1,351,843) (1,351,843) (924,306) (924,306) (924,306)

Sub‐Total ‐ ‐ ‐ ‐ (1,395,730) ‐ (1,395,730) (1,395,730) ‐ ‐ ‐ ‐ (957,621) ‐ (957,621) (957,621) ‐ ‐ ‐ ‐ 10,573 ‐ ‐ 10,573 146%


1067 Emergency Response Efforts ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

XXXX Small Communities (497,651) (497,651) (821,975) (821,975) (821,975)

Sub‐Total ‐ ‐ ‐ ‐ ‐ (497,651) ‐ (497,651) ‐ ‐ ‐ ‐ ‐ (821,975) (821,975) (821,975) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 61%

Total Capital ‐ (4,474,916) (8,315,467) (3,826,731) (1,395,730) (497,651) (18,012,844) (18,012,844) ‐ (4,392,051) (9,136,802) (6,940,061) (957,621) (821,975) (22,248,511) (22,248,511) ‐ 82,865 (821,336) (3,147,274) 10,573 ‐ (3,885,745) (3,875,172) 81%

Budgeted Contingency (5,000) (5,000) (5,000) ‐ ‐ ‐ ‐ ‐ (5,000) 0%

TOTAL EXPENDITURES (429,246) (4,474,916) (8,485,326) (3,826,731) (1,395,730) (497,651) (18,182,703) (19,109,600) (1,143,079) (4,392,051) (9,322,166) (6,940,061) (957,621) (821,975) (22,433,874) (23,576,953) (713,833) 82,865 (836,840) (3,147,274) 10,573 ‐ (3,901,249) (4,604,509) 81%

NET REVENUES OVER (UNDER) EXPENDITURES 501,967 (4,474,916) 15,252,374 (383,461) 2,338,928 (497,651) 12,732,925 12,737,242 (301,728) (4,392,051) 14,026,447 (2,988,974) 5,399,829 (581,975) 11,463,276 11,161,548 (895,046) 82,865 (1,225,927) (3,025,016) 2,633,365 ‐ (1,545,287) ‐


NET FINANCING ACTIVITIES ‐ ‐ (5,565,517) ‐ ‐ ‐ (5,565,517) (5,565,517) ‐ ‐ (5,565,517) ‐ ‐ ‐ (5,565,517) (5,565,517) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 100%

WORKING CAPITAL ‐ JULY 1, 2018 4,110,344 (4,192,213) 26,594,199 (2,886,719) (8,804,928) (69,991) 10,640,348 14,750,692 4,110,344 (4,192,213) 26,594,199 (2,894,855) (8,804,928) (69,991) 10,632,212 14,742,556 (0) ‐ ‐ (8,136) ‐ ‐ (8,136) (8,136)

WORKING CAPITAL ‐ MONTH END 2019 4,612,312 (8,667,129) 36,281,056 (3,270,180) (6,466,000) (567,642) 17,310,105 21,922,417 3,808,616 (8,584,264) 35,055,129 (5,883,829) (3,405,099) (651,966) 16,529,971 20,338,587 (895,046) 82,865 (1,225,927) (3,033,152) 2,633,365 ‐ (1,553,423) (8,136)

% of Year Complete

100%




Exhibit B



AS OF MONTH ENDING DECEMBER 2019 OF FY 19/20

1/21/2020

OPERATIONS

(730)

OPERATIONS

(730)

OPERATIONS

(730)

ADMIN

USACE

STUDY EIP

STAKE‐

HOLDER,

OWA, GB,

FSRP

REGIONAL

PLANNING,

ULOP

ER PLAN,

SMALL COM

Sub‐Total ‐


USACE

STUDY EIP

STAKE‐

HOLDER, OWA,

GB, FSRP

REGIONAL

PLANNING, ULOP,

FLOOD EMERG

ER PLAN,

SMALL COM


Fund TOTALS ADMIN

USACE

STUDY EIP

STAKE‐

HOLDER,

OWA, GB,

FSRP

REGIONAL

PLANNING

ER PLAN,

SMALL COM

Sub‐Total ‐

Capital Fund TOTALS

% OF BUDGET

EXPENDED


REVENUES:

43195-Federal Intergov't Funds ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43495-Proposition 13 Funds - $1.4 M ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43495-Proposition 13 Funds - $650 K ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43530-EIP Grant Funds - (Local Credit) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43531-EIP Grant Funds - (State Share) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 7,000,000 7,000,000 7,000,000 ‐ ‐ 7,000,000 ‐ ‐ ‐ 7,000,000 7,000,000 0%

43535-State Revenues - Flood Emergency Resp ‐ ‐ ‐ ‐ ‐ ‐ 2,150,000 2,150,000 2,150,000 ‐ ‐ ‐ ‐ 2,150,000 ‐ 2,150,000 2,150,000 0%

43536-State Revenues - Prop 13 Grant ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

43717-Local Intergov't Contributions ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,750,000 5,750,000 5,750,000 ‐ ‐ 5,750,000 ‐ ‐ ‐ 5,750,000 5,750,000 0%

45520-Assessment District Revenues 137,621 ‐ (2,647) ‐ ‐ (2,647) 134,974 750,000 ‐ 750,000 612,379 ‐ 2,647 ‐ ‐ ‐ 2,647 615,026 18%

49081-Non-Govt Settlements ‐ ‐

43537-State Revenues - LC FSRP Grant ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

43538- State Revenues - WCB/CDFW Grant ‐ ‐ 3,458,561 3,458,561 3,458,561 ‐ 11,818,263 11,818,263 11,818,263 ‐

4344(2,3)- Small Communities Grants ‐ ‐ ‐ ‐ ‐ 759,969 759,969 759,969 ‐

Sub-Total 137,621 ‐ (2,647) 3,458,561 ‐ ‐ 3,455,914 3,593,534 750,000 ‐ 12,750,000 11,818,263 2,150,000 759,969 27,478,232 28,228,232 612,379 ‐ 12,752,647 ‐ 2,150,000 ‐ 14,902,647 15,515,026 13%

46110-Interest on Investments ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

49010-Other Revenue ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 481,888 ‐ 481,888 481,888 ‐ ‐ ‐ ‐ 481,888 ‐ 481,888 481,888 0%

Sub-Total ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 481,888 ‐ 481,888 481,888 ‐ ‐ ‐ ‐ 481,888 ‐ 481,888 481,888 0%

TOTAL INCOME 137,621 ‐ (2,647) 3,458,561 ‐ ‐ 3,455,914 3,593,534 750,000 ‐ 12,750,000 11,818,263 2,631,888 759,969 27,960,119 28,710,119 612,379 ‐ 12,752,647 ‐ 2,631,888 ‐ 15,384,535 15,996,914 13%


Operations:

62701-Executive Director ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

62730-Attorney (1,453) ‐ (1,453) (52,000) ‐ (52,000) (50,547) ‐ ‐ ‐ ‐ ‐ ‐ (50,547) 3%


62701-Clerk/Secretary ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%


61(5,2)(XX)-Director of Engineering ‐ ‐ ‐ (146,512) ‐ (146,512) (146,512) ‐ ‐ ‐ ‐ ‐ ‐ (146,512) 0%


62701-Public Outreach (160) ‐ (160) (50,000) ‐ (50,000) (49,840) ‐ ‐ ‐ ‐ ‐ ‐ (49,840) 0%

62701-Financial Mgt (15,125) ‐ (15,125) (120,000) ‐ (120,000) (104,875) ‐ ‐ ‐ ‐ ‐ ‐ (104,875) 13%


Sub‐Total (27,026) ‐ ‐ ‐ ‐ ‐ ‐ (27,026) (922,456) ‐ ‐ ‐ ‐ ‐ ‐ (922,456) (895,429) ‐ ‐ ‐ ‐ ‐ ‐ (895,429) 3%

Services and Supplies (26,579) (81,618) (81,618) (108,197) (179,398) ‐ ‐ (179,398) (152,819) ‐ 81,618 ‐ ‐ ‐ 81,618 (71,201) 60%

Equipment ‐ ‐ (5,000) (5,000) (5,000) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Sub‐Total (26,579) ‐ (81,618) ‐ ‐ ‐ (81,618) (108,197) (184,398) ‐ ‐ ‐ ‐ ‐ ‐ (184,398) (157,819) ‐ 81,618 ‐ ‐ ‐ 81,618 (71,201) 59%

Total Operations (53,605) ‐ (81,618) ‐ ‐ ‐ (81,618) (135,223) (1,106,854) ‐ ‐ ‐ ‐ ‐ ‐ (1,106,854) (1,053,249) ‐ 81,618 ‐ ‐ ‐ 81,618 (966,631) 12%



Administration (655,258) (655,258) (655,258) ‐ ‐ ‐ 655,258 ‐ ‐ ‐ ‐ 655,258 655,258 0%

Engineering ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Environmental ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Payments to USACE ‐ ‐ ‐ (1,099,468) (1,099,468) (1,099,468) ‐ (1,099,468) ‐ ‐ ‐ ‐ (1,099,468) (1,099,468) 0%

Sub‐Total ‐ (655,258) ‐ ‐ ‐ ‐ (655,258) (655,258) ‐ (1,099,468) ‐ ‐ ‐ ‐ (1,099,468) (1,099,468) ‐ (444,210) ‐ ‐ ‐ ‐ (444,210) (444,210) 60%

EIP:

Pre-Planning ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

Administration (240,728) (240,728) (240,728) ‐ ‐ ‐ ‐ 240,728 ‐ ‐ ‐ 240,728 240,728 0%

Engineering (172,181) (172,181) (172,181) ‐ ‐ ‐ ‐ 172,181 ‐ ‐ ‐ 172,181 172,181 0%

Environmental (2,169,206) (2,169,206) (2,169,206) ‐ ‐ ‐ ‐ 2,169,206 ‐ ‐ ‐ 2,169,206 2,169,206 0%

Right of Way Services (40,607) (40,607) (40,607) ‐ ‐ ‐ ‐ 40,607 ‐ ‐ ‐ 40,607 40,607 0%

Construction & OWA FSR (1,643,166) (1,643,166) (1,643,166) (9,028,859) (9,028,859) (9,028,859) ‐ ‐ (7,385,693) ‐ ‐ ‐ (7,385,693) (7,385,693) 18%

Sub‐Total ‐ ‐ (4,265,888) ‐ ‐ ‐ (4,265,888) (4,265,888) ‐ ‐ (9,028,859) ‐ ‐ ‐ (9,028,859) (9,028,859) ‐ ‐ (4,762,972) ‐ ‐ ‐ (4,762,972) (4,762,972) 47%


2005 ‐ OWA (6,429,685) (6,429,685) (6,429,685) (7,724,420) (7,724,420) (7,724,420) (1,294,735) (1,294,735) (1,294,735) 83%

1068 ‐ Stakeholder Management ‐ ‐ ‐ (10,000) (10,000) (10,000) ‐ ‐ ‐ (10,000) ‐ ‐ (10,000) (10,000) 0%

2006 ‐ Gridley Bridge ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

2004 ‐ FSRP (34,354) (34,354) (34,354) ‐ ‐ 34,354 34,354 34,354 0%

Sub‐Total ‐ ‐ ‐ (6,464,039) ‐ ‐ (6,464,039) (6,464,039) ‐ ‐ ‐ (7,734,420) ‐ ‐ (7,734,420) (7,734,420) ‐ ‐ ‐ (1,304,735) ‐ ‐ (1,304,735) (1,304,735) 84%


2001 Regional Planning Efforts ‐ (9,419) (9,419) (9,419) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 9,419 ‐ 9,419 9,419 0%

2008 ULOP, 7001 Flood & Emerg, 7002 Emerg Repair (216,610) (216,610) (216,610) (6,650,000) (6,650,000) (6,650,000)

Sub‐Total ‐ ‐ ‐ ‐ (226,029) ‐ (226,029) (226,029) ‐ ‐ ‐ ‐ (6,650,000) ‐ (6,650,000) (6,650,000) ‐ ‐ ‐ ‐ 9,419 ‐ ‐ 9,419 3%


1067 Emergency Response Efforts ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

700(0,1) Small Communities (117,118) (117,118) (117,118) (177,994) (177,994) (177,994)

Sub‐Total ‐ ‐ ‐ ‐ ‐ (117,118) (117,118) (117,118) ‐ ‐ ‐ ‐ ‐ (177,994) (177,994) (177,994) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 66%

Total Capital ‐ (655,258) (4,265,888) (6,464,039) (226,029) (117,118) (11,728,331) (1,278) ‐ (1,099,468) (9,028,859) (7,734,420) (6,650,000) (177,994) (24,690,742) (24,690,742) ‐ (444,210) (4,762,972) (1,304,735) 9,419 ‐ (6,511,917) (6,502,498) 0%

Budgeted Contingency ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0%

TOTAL EXPENDITURES (53,605) (655,258) (4,347,505) (6,464,039) (226,029) (117,118) (11,809,949) (11,863,554) (1,106,854) (1,099,468) (9,028,859) (7,734,420) (6,650,000) (177,994) (24,690,742) (25,797,595) (1,053,249) (444,210) (4,681,354) (1,304,735) 9,419 ‐ (6,430,299) (7,469,129) 46%

NET REVENUES OVER (UNDER) EXPENDITURES 84,016 (655,258) (4,350,153) (3,005,478) (226,029) (117,118) (8,354,035) (8,270,020) (356,854) (1,099,468) 3,721,141 4,083,842 (4,018,112) 581,975 3,269,378 2,912,524 (440,869) (444,210) 8,071,293 (1,304,735) 2,641,307 ‐ 8,954,235 ‐


NET FINANCING ACTIVITIES ‐ ‐ (3,649,341) ‐ ‐ ‐ (3,649,341) (3,649,341) ‐ ‐ (5,467,781) ‐ ‐ ‐ (5,467,781) (5,467,781) ‐ ‐ (1,818,441) ‐ ‐ ‐ (1,818,441) (1,818,441) 67%

WORKING CAPITAL ‐ SEPTEMBER 1, 2019 4,612,312 (8,667,129) 36,281,056 (3,270,180) (6,466,000) (567,642) 17,310,105 21,922,417 3,808,616 (8,584,264) 35,055,129 (5,883,829) (3,405,099) (651,966) 16,529,971 20,338,587 (803,695) 82,865 (1,225,927) (2,613,649) 3,060,902 (84,324) (3,756,712) (4,560,407)

WORKING CAPITAL ‐ MONTH END 2019 4,696,327 (9,322,387) 28,281,563 (6,275,658) (6,692,029) (684,760) 5,306,729 10,003,056 3,451,762 (9,683,732) 33,308,488 (1,799,987) (7,423,211) (69,991) 14,331,567 17,783,329 (1,244,565) (361,345) 5,026,925 (3,918,385) 5,702,208 (84,324) 3,379,083 (6,378,848)

% of Year Complete

100%




Exhibit C



FUND − 730 − FLOOD CONTROL AGENCY


10100 264708 12/12/19 307507 TERRA YANEY 7350 62801 SBFCA/NOVEMBER 2019 0.00 180.11

10100 264735 12/17/19 302252 U.S. BANK CORP PAYM 7350 62201 TY/COMCAST 0.00 13.6210100 264735 12/17/19 302252 U.S. BANK CORP PAYM 7350 62201 TY/COMCAST 0.00 13.6210100 264735 12/17/19 302252 U.S. BANK CORP PAYM 7350 62201 TY/TOLL FREE CONFRN 0.00 12.2010100 264735 12/17/19 302252 U.S. BANK CORP PAYM 7350 62301 TY/POSTAGE 0.00 0.4110100 264735 12/17/19 302252 U.S. BANK CORP PAYM 7350 66001 TY/ALHAMBRA 0.00 0.9810100 264735 12/17/19 302252 U.S. BANK CORP PAYM 7350 62301 TY/FEDEX 0.00 1.2610100 264735 12/17/19 302252 U.S. BANK CORP PAYM 7350 63201 TY/PGE 0.00 6.5810100 264735 12/17/19 302252 U.S. BANK CORP PAYM 7350 66001 TY/BOARD LUNCH 0.00 103.73TOTAL CHECK 0.00 152.40

10100 264737 12/19/19 308404 A&R JANITORIAL SERV 7350 62701 SBFCA/NOVEMBER 2019 0.00 15.00

10100 264738 12/19/19 300739 ADVANCED DOCUMENT C 7350 62601 SBFCA/NOVEMBER 2019 0.00 2.73

10100 264766 12/19/19 306396 ECORP CONSULTING, I 7350 62701 SBFCA/OCTOBER 2019 0.00 129.97

10100 264799 12/19/19 304991 MICHAEL BESSETTE 7350 62801 SBFCA/NOVEMBER 2019 0.00 96.30

10100 264821 12/19/19 201761 SPRINT 7350 62201 SBFCA/NOVEMBER 2019 0.00 14.60

10100 264843 12/19/19 308355 YUBA RIVER MOULDING 7350 63201 SBFCA/DEC/JAN RENT 0.00 192.50

10100 264894 12/26/19 305409 LARSEN WURZEL & ASS 7350 62701 SBFCA/NOVEMBER 2019 0.00 5,035.57

10100 8010798 12/12/19 301265 DOWNEY BRAND ATTORN 7350 62730 SBFCA/OCT 2019 0.00 320.51

10100 8010860 12/26/19 301265 DOWNEY BRAND ATTORN 7350 62730 SBFCA/NOVEMBER 2019 0.00 362.06

TOTAL CASH ACCOUNT 0.00 6,501.75

TOTAL FUND 0.00 6,501.75





10100 264639 12/12/19 306923 CAPRI & CLAY, INC. 996001 66552 SBFCA/NOVEMBER 2019 0.00 8,000.00

10100 264664 12/12/19 200071 HDR ENGINEERING INC 995001 68802 SBFCA/AUGUST 2019 0.00 6,624.0610100 264664 12/12/19 200071 HDR ENGINEERING INC 995001 68202 SBFCA/AUGUST 2019 0.00 3,942.7610100 264664 12/12/19 200071 HDR ENGINEERING INC 997002 65673 SBFCA/AUGUST 2019 0.00 1,441.4810100 264664 12/12/19 200071 HDR ENGINEERING INC 941064 65635 SBFCA/AUGUST 2019 0.00 2,809.5410100 264664 12/12/19 200071 HDR ENGINEERING INC 996001 68802 SBFCA/AUGUST 2019 0.00 1,840.3310100 264664 12/12/19 200071 HDR ENGINEERING INC 996001 68202 SBFCA/AUGUST 2019 0.00 1,245.09TOTAL CHECK 0.00 17,903.26

10100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 997011 65737 SBFCA/OCTOBER 19 0.00 −1,314.0010100 264694 12/12/19 301931 PETERSON, BRUSTAD, 996001 67202 SBFCA/AUGUST 2019 0.00 1,858.9210100 264694 12/12/19 301931 PETERSON, BRUSTAD, 997011 65737 SBFCA/OCTOBER 19 0.00 1,314.0010100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 997010 65737 SBFCA/OCT 2019 0.00 −1,752.0010100 264694 12/12/19 301931 PETERSON, BRUSTAD, 996001 66341 SBFCA/OCOTBER 2019 0.00 5,205.1610100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 996001 66341 SBFCA/OCOTBER 2019 0.00 −5,205.1610100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 996001 66531 SBFCA/OCOTBER 2019 0.00 −2,252.6310100 264694 12/12/19 301931 PETERSON, BRUSTAD, 997010 65737 SBFCA/OCT 2019 0.00 1,752.0010100 264694 12/12/19 301931 PETERSON, BRUSTAD, 996001 66531 SBFCA/OCOTBER 2019 0.00 2,252.6310100 264694 12/12/19 301931 PETERSON, BRUSTAD, 996001 66513 SBFCA/OCOTBER 2019 0.00 351.3510100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 996001 66513 SBFCA/OCOTBER 2019 0.00 −351.3510100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 997010 65734 SBFCA/OCT 2019 0.00 −1,051.0010100 264694 12/12/19 301931 PETERSON, BRUSTAD, 997011 65738 SBFCA/OCTOBER 19 0.00 5,803.5010100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 997011 65738 SBFCA/OCTOBER 19 0.00 −5,803.5010100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 997011 65730 SBFCA/OCTOBER 19 0.00 −1,985.0010100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 997005 65720 SBFCA/OCTOBER 2019 0.00 −4,248.6710100 264694 12/12/19 301931 PETERSON, BRUSTAD, 997005 65720 SBFCA/OCTOBER 2019 0.00 4,248.6710100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 997011 65734 SBFCA/OCTOBER 19 0.00 −876.0010100 264694 12/12/19 301931 PETERSON, BRUSTAD, 997011 65734 SBFCA/OCTOBER 19 0.00 876.0010100 264694 12/12/19 301931 PETERSON, BRUSTAD, 997010 65730 SBFCA/OCT 2019 0.00 1,985.0010100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 997011 65733 SBFCA/OCTOBER 19 0.00 −1,328.5010100 264694 12/12/19 301931 PETERSON, BRUSTAD, 995001 66341 SBFCA/OCOTBER 2019 0.00 16,483.0110100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 995001 66341 SBFCA/OCOTBER 2019 0.00 −16,483.0110100 264694 12/12/19 301931 PETERSON, BRUSTAD, 997011 65730 SBFCA/OCTOBER 19 0.00 1,985.0010100 264694 12/12/19 301931 PETERSON, BRUSTAD, 997011 65733 SBFCA/OCTOBER 19 0.00 1,328.5010100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 997003 65720 SBFCA/OCTOBER 2019 0.00 −2,306.4210100 264694 12/12/19 301931 PETERSON, BRUSTAD, 995001 66513 SBFCA/OCOTBER 2019 0.00 1,162.5310100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 995001 66513 SBFCA/OCOTBER 2019 0.00 −1,162.5310100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 997010 65738 SBFCA/OCT 2019 0.00 −6,022.5010100 264694 12/12/19 301931 PETERSON, BRUSTAD, 997003 65720 SBFCA/OCTOBER 2019 0.00 2,306.4210100 264694 12/12/19 301931 PETERSON, BRUSTAD, 995001 66531 SBFCA/OCOTBER 2019 0.00 7,133.3210100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 995001 66531 SBFCA/OCOTBER 2019 0.00 −7,133.3210100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 996001 68941 SBFCA/OCTOBER 2019 0.00 −1,060.9610100 264694 12/12/19 301931 PETERSON, BRUSTAD, 995001 67202 SBFCA/AUGUST 2019 0.00 5,886.5510100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 995001 67202 SBFCA/AUGUST 2019 0.00 −5,886.5510100 264694 12/12/19 301931 PETERSON, BRUSTAD, 996001 68941 SBFCA/OCTOBER 2019 0.00 1,060.9610100 264694 12/12/19 301931 PETERSON, BRUSTAD, 997010 65738 SBFCA/OCT 2019 0.00 6,022.5010100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 997010 65730 SBFCA/OCT 2019 0.00 −1,985.0010100 264694 12/12/19 301931 PETERSON, BRUSTAD, 997010 65734 SBFCA/OCT 2019 0.00 1,051.0010100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 996001 67202 SBFCA/AUGUST 2019 0.00 −1,858.9210100 264694 12/12/19 301931 PETERSON, BRUSTAD, 995001 68941 SBFCA/OCTOBER 2019 0.00 4,523.0110100 264694 V 12/12/19 301931 PETERSON, BRUSTAD, 995001 68941 SBFCA/OCTOBER 2019 0.00 −4,523.01





TOTAL CHECK 0.00 0.00

10100 264715 12/12/19 308538 VIKING CONSTRUCTION 995001 68940 SBFCA/9/21/−10/20/1 0.00 234,304.6510100 264715 12/12/19 308538 VIKING CONSTRUCTION 996001 68940 SBFCA/9/21/−10/20/1 0.00 54,960.3510100 264715 12/12/19 308538 VIKING CONSTRUCTION 997005 65721 SBFCA/9/21/−10/20/1 0.00 265,980.0010100 264715 12/12/19 308538 VIKING CONSTRUCTION 731 20194 SBFCA/9/21/−10/20/1 0.00 −27,762.25TOTAL CHECK 0.00 527,482.75

10100 264735 12/17/19 302252 U.S. BANK CORP PAYM 992004 65689 TY/TOLL FREE CONFRN 0.00 24.3710100 264735 12/17/19 302252 U.S. BANK CORP PAYM 992004 65689 TY/COMCAST 0.00 27.2310100 264735 12/17/19 302252 U.S. BANK CORP PAYM 992004 65689 TY/COMCAST 0.00 27.2310100 264735 12/17/19 302252 U.S. BANK CORP PAYM 995001 67310 TY/PGE 0.00 84.7410100 264735 12/17/19 302252 U.S. BANK CORP PAYM 992004 65689 TY/PGE 0.00 13.1010100 264735 12/17/19 302252 U.S. BANK CORP PAYM 992004 65689 TY/POSTAGE 0.00 0.8010100 264735 12/17/19 302252 U.S. BANK CORP PAYM 995001 67310 TY/TOLL FREE CONFRN 0.00 157.4610100 264735 12/17/19 302252 U.S. BANK CORP PAYM 996001 67310 TY/POSTAGE 0.00 1.6310100 264735 12/17/19 302252 U.S. BANK CORP PAYM 996001 67310 TY/COMCAST 0.00 55.5510100 264735 12/17/19 302252 U.S. BANK CORP PAYM 995001 67310 TY/COMCAST 0.00 175.9010100 264735 12/17/19 302252 U.S. BANK CORP PAYM 995001 67310 TY/COMCAST 0.00 175.9010100 264735 12/17/19 302252 U.S. BANK CORP PAYM 996001 67310 TY/COMCAST 0.00 55.5510100 264735 12/17/19 302252 U.S. BANK CORP PAYM 996001 67310 TY/TOLL FREE CONFRN 0.00 49.7310100 264735 12/17/19 302252 U.S. BANK CORP PAYM 996001 67310 TY/PGE 0.00 26.7610100 264735 12/17/19 302252 U.S. BANK CORP PAYM 996001 67310 TY/ALHAMBRA 0.00 3.9810100 264735 12/17/19 302252 U.S. BANK CORP PAYM 996001 67310 TY/FEDEX 0.00 5.0910100 264735 12/17/19 302252 U.S. BANK CORP PAYM 992004 65689 TY/FEDEX 0.00 2.4910100 264735 12/17/19 302252 U.S. BANK CORP PAYM 992004 65689 TY/ALHAMBRA 0.00 1.9410100 264735 12/17/19 302252 U.S. BANK CORP PAYM 995001 67310 TY/POSTAGE 0.00 5.1610100 264735 12/17/19 302252 U.S. BANK CORP PAYM 995001 67310 TY/ALHAMBRA 0.00 12.5910100 264735 12/17/19 302252 U.S. BANK CORP PAYM 995001 67310 TY/FEDEX 0.00 16.11TOTAL CHECK 0.00 923.31

10100 264737 12/19/19 308404 A&R JANITORIAL SERV 992004 65689 SBFCA/NOVEMBER 2019 0.00 30.0010100 264737 12/19/19 308404 A&R JANITORIAL SERV 995001 67310 SBFCA/NOVEMBER 2019 0.00 193.8010100 264737 12/19/19 308404 A&R JANITORIAL SERV 996001 67310 SBFCA/NOVEMBER 2019 0.00 61.20TOTAL CHECK 0.00 285.00

10100 264738 12/19/19 300739 ADVANCED DOCUMENT C 992004 65689 SBFCA/NOVEMBER 2019 0.00 5.4510100 264738 12/19/19 300739 ADVANCED DOCUMENT C 995001 67310 SBFCA/NOVEMBER 2019 0.00 35.2110100 264738 12/19/19 300739 ADVANCED DOCUMENT C 996001 67310 SBFCA/NOVEMBER 2019 0.00 11.12TOTAL CHECK 0.00 51.78

10100 264739 12/19/19 307705 AECOM TECHNICAL SER 997011 65732 SBFCA/JUL−OCT 2019 0.00 1,228.6410100 264739 12/19/19 307705 AECOM TECHNICAL SER 997010 65732 SBFCA/JUL−OCT 19 0.00 3,685.9110100 264739 12/19/19 307705 AECOM TECHNICAL SER 997011 65730 SBFCA/JUL−OCT 2019 0.00 334.8610100 264739 12/19/19 307705 AECOM TECHNICAL SER 997010 65730 SBFCA/JUL−OCT 19 0.00 446.48TOTAL CHECK 0.00 5,695.89

10100 264766 12/19/19 306396 ECORP CONSULTING, I 996001 67400 SBFCA/OCTOBER 2019 0.00 555.7710100 264766 12/19/19 306396 ECORP CONSULTING, I 995001 68400 SBFCA/OCTOBER 2019 0.00 762.8710100 264766 12/19/19 306396 ECORP CONSULTING, I 995001 68900 SBFCA/OCTOBER 2019 0.00 1,408.0310100 264766 12/19/19 306396 ECORP CONSULTING, I 995001 67400 SBFCA/OCTOBER 2019 0.00 1,759.9310100 264766 12/19/19 306396 ECORP CONSULTING, I 997005 65722 SBFCA/OCTOBER 2019 0.00 37,394.48





10100 264766 12/19/19 306396 ECORP CONSULTING, I 997003 65722 SBFCA/OCTOBER 2019 0.00 69,446.8810100 264766 12/19/19 306396 ECORP CONSULTING, I 941064 65635 SBFCA/OCTOBER 2019 0.00 2,122.7710100 264766 12/19/19 306396 ECORP CONSULTING, I 996001 68400 SBFCA/OCTOBER 2019 0.00 240.9110100 264766 12/19/19 306396 ECORP CONSULTING, I 997002 65674 SBFCA/OCTOBER 2019 0.00 759.8810100 264766 12/19/19 306396 ECORP CONSULTING, I 996001 68900 SBFCA/OCTOBER 2019 0.00 391.18TOTAL CHECK 0.00 114,842.70

10100 264781 12/19/19 200071 HDR ENGINEERING INC 995001 67202 SBFCA/AUGUST 2019 0.00 5,886.5510100 264781 12/19/19 200071 HDR ENGINEERING INC 996001 67202 SBFCA/AUGUST 2019 0.00 1,858.92TOTAL CHECK 0.00 7,745.47

10100 264799 12/19/19 304991 MICHAEL BESSETTE 995001 67310 SBFCA/NOVEMBER 2019 0.00 203.3010100 264799 12/19/19 304991 MICHAEL BESSETTE 992004 65689 SBFCA/NOVEMBER 2019 0.00 31.4710100 264799 12/19/19 304991 MICHAEL BESSETTE 996001 67310 SBFCA/NOVEMBER 2019 0.00 64.20TOTAL CHECK 0.00 298.97

10100 264805 12/19/19 66230 NORDIC INDUSTRIES I 731 20194 SBFCA/10/2/19−11/1/ 0.00 −2,033.0310100 264805 12/19/19 66230 NORDIC INDUSTRIES I 995001 68940 SBFCA/10/2/19−11/1/ 0.00 3,240.0010100 264805 12/19/19 66230 NORDIC INDUSTRIES I 996001 68940 SBFCA/10/2/19−11/1/ 0.00 760.0010100 264805 12/19/19 66230 NORDIC INDUSTRIES I 997003 65721 SBFCA/10/2/19−11/1/ 0.00 28,660.6010100 264805 12/19/19 66230 NORDIC INDUSTRIES I 997005 65721 SBFCA/10/2/19−11/1/ 0.00 8,000.00TOTAL CHECK 0.00 38,627.57

10100 264812 12/19/19 301931 PETERSON, BRUSTAD, 997003 65720 SBFCA/OCTOBER 2019 0.00 2,306.4210100 264812 12/19/19 301931 PETERSON, BRUSTAD, 995001 66341 SBFCA/OCTOBER 2019 0.00 16,483.0110100 264812 12/19/19 301931 PETERSON, BRUSTAD, 996001 66341 SBFCA/OCTOBER 2019 0.00 5,205.1610100 264812 12/19/19 301931 PETERSON, BRUSTAD, 995001 68941 SBFCA/OCTOBER 2019 0.00 4,523.0110100 264812 12/19/19 301931 PETERSON, BRUSTAD, 997010 65737 SBFCA/OCTOBER 2019 0.00 1,752.0010100 264812 12/19/19 301931 PETERSON, BRUSTAD, 997011 65733 SBFCA/OCTOBER 2019 0.00 1,328.5010100 264812 12/19/19 301931 PETERSON, BRUSTAD, 997011 65734 SBFCA/OCTOBER 2019 0.00 876.0010100 264812 12/19/19 301931 PETERSON, BRUSTAD, 995001 66513 SBFCA/OCTOBER 2019 0.00 1,162.5310100 264812 12/19/19 301931 PETERSON, BRUSTAD, 997005 65720 SBFCA/OCTOBER 2019 0.00 4,248.6710100 264812 12/19/19 301931 PETERSON, BRUSTAD, 997010 65730 SBFCA/OCTOBER 2019 0.00 1,985.0010100 264812 12/19/19 301931 PETERSON, BRUSTAD, 997010 65738 SBFCA/OCTOBER 2019 0.00 6,022.5010100 264812 12/19/19 301931 PETERSON, BRUSTAD, 997011 65738 SBFCA/OCTOBER 2019 0.00 5,803.5010100 264812 12/19/19 301931 PETERSON, BRUSTAD, 995001 66531 SBFCA/OCTOBER 2019 0.00 7,133.3210100 264812 12/19/19 301931 PETERSON, BRUSTAD, 997011 65730 SBFCA/OCTOBER 2019 0.00 1,985.0010100 264812 12/19/19 301931 PETERSON, BRUSTAD, 997011 65737 SBFCA/OCTOBER 2019 0.00 1,314.0010100 264812 12/19/19 301931 PETERSON, BRUSTAD, 996001 66513 SBFCA/OCTOBER 2019 0.00 351.3510100 264812 12/19/19 301931 PETERSON, BRUSTAD, 996001 68941 SBFCA/OCTOBER 2019 0.00 1,060.9610100 264812 12/19/19 301931 PETERSON, BRUSTAD, 997010 65734 SBFCA/OCTOBER 2019 0.00 1,051.0010100 264812 12/19/19 301931 PETERSON, BRUSTAD, 996001 66531 SBFCA/OCTOBER 2019 0.00 2,252.63TOTAL CHECK 0.00 66,844.56

10100 264821 12/19/19 201761 SPRINT 992004 65689 SBFCA/NOVEMBER 2019 0.00 29.2010100 264821 12/19/19 201761 SPRINT 996001 67310 SBFCA/NOVEMBER 2019 0.00 59.5810100 264821 12/19/19 201761 SPRINT 995001 67310 SBFCA/NOVEMBER 2019 0.00 188.65TOTAL CHECK 0.00 277.43

10100 264840 12/19/19 308538 VIKING CONSTRUCTION 996001 68940 SBFCA/LIABILITY 0.00 21,168.2810100 264840 12/19/19 308538 VIKING CONSTRUCTION 995001 68940 SBFCA/LIABILITY 0.00 90,243.7210100 264840 12/19/19 308538 VIKING CONSTRUCTION 731 20194 SBFCA/LIABILITY 0.00 −5,570.60





TOTAL CHECK 0.00 105,841.40

10100 264843 12/19/19 308355 YUBA RIVER MOULDING 995001 67310 SBFCA/DEC/JAN RENT 0.00 2,487.1010100 264843 12/19/19 308355 YUBA RIVER MOULDING 992004 65689 SBFCA/DEC/JAN RENT 0.00 385.0010100 264843 12/19/19 308355 YUBA RIVER MOULDING 996001 67310 SBFCA/DEC/JAN RENT 0.00 785.40TOTAL CHECK 0.00 3,657.50

10100 264886 12/26/19 200071 HDR ENGINEERING INC 992004 65685 SBFCA/SEPTEMBER 201 0.00 466.4410100 264886 12/26/19 200071 HDR ENGINEERING INC 941064 65635 SBFCA/SEPTEMBER 201 0.00 1,402.8510100 264886 12/26/19 200071 HDR ENGINEERING INC 995001 67202 SBFCA/SEPTEMBER 201 0.00 7,827.8610100 264886 12/26/19 200071 HDR ENGINEERING INC 996001 67202 SBFCA/SEPTEMBER 201 0.00 2,471.9610100 264886 12/26/19 200071 HDR ENGINEERING INC 997002 65673 SBFCA/SEPTEMBER 201 0.00 78,862.2810100 264886 12/26/19 200071 HDR ENGINEERING INC 992007 68944 SBFCA/TASK ORDER 19 0.00 10,266.8710100 264886 12/26/19 200071 HDR ENGINEERING INC 997002 65673 SBFCA/SEPTEMBER 201 0.00 4,247.4110100 264886 12/26/19 200071 HDR ENGINEERING INC 997005 65720 SBFCA/SEPTEMBER 201 0.00 1,384.9610100 264886 12/26/19 200071 HDR ENGINEERING INC 997003 65720 SBFCA/SEPTEMBER 201 0.00 26,314.19TOTAL CHECK 0.00 133,244.82

10100 264887 12/26/19 302687 ICF JONES & STOKES, 995001 68804 SBFCA/TASK ORDER 13 0.00 58,506.2410100 264887 12/26/19 302687 ICF JONES & STOKES, 995001 68400 SBFCA/NOVEMBER 2019 0.00 4,913.1310100 264887 12/26/19 302687 ICF JONES & STOKES, 995001 67400 SBFCA/NOVEMBER 2019 0.00 27,841.0810100 264887 12/26/19 302687 ICF JONES & STOKES, 996001 68804 SBFCA/TASK ORDER 13 0.00 16,254.3910100 264887 12/26/19 302687 ICF JONES & STOKES, 996001 67400 SBFCA/NOVEMBER 2019 0.00 8,791.9210100 264887 12/26/19 302687 ICF JONES & STOKES, 996001 68400 SBFCA/NOVEMBER 2019 0.00 1,551.52TOTAL CHECK 0.00 117,858.28

10100 264894 12/26/19 305409 LARSEN WURZEL & ASS 995001 67311 SBFCA/NOVEMBER 2019 0.00 7,488.4810100 264894 12/26/19 305409 LARSEN WURZEL & ASS 997003 65720 SBFCA/NOVEMBER 2019 0.00 503.7510100 264894 12/26/19 305409 LARSEN WURZEL & ASS 996001 66521 SBFCA/NOVEMBER 2019 0.00 1,849.4110100 264894 12/26/19 305409 LARSEN WURZEL & ASS 996001 67311 SBFCA/NOVEMBER 2019 0.00 2,364.7910100 264894 12/26/19 305409 LARSEN WURZEL & ASS 941064 65648 SBFCA/NOVEMBER 2019 0.00 692.5010100 264894 12/26/19 305409 LARSEN WURZEL & ASS 995001 66521 SBFCA/NOVEMBER 2019 0.00 5,856.42TOTAL CHECK 0.00 18,755.35

10100 264926 12/26/19 307582 WSP USA, INC. 997003 65723 SBFCA/TASK ORDER 10 0.00 38,422.4710100 264926 12/26/19 307582 WSP USA, INC. 996001 68931 SBFCA/NOVEMBER 2019 0.00 2,047.2410100 264926 12/26/19 307582 WSP USA, INC. 995001 68931 SBFCA/NOVEMBER 2019 0.00 6,482.8910100 264926 12/26/19 307582 WSP USA, INC. 997005 65723 SBFCA/TASK ORDER 10 0.00 2,022.23TOTAL CHECK 0.00 48,974.83

10100 8010798 12/12/19 301265 DOWNEY BRAND ATTORN 995001 66512 SBFCA/OCTOBER 2019 0.00 8,199.0910100 8010798 12/12/19 301265 DOWNEY BRAND ATTORN 996001 66512 SBFCA/OCTOBER 2019 0.00 2,589.1910100 8010798 12/12/19 301265 DOWNEY BRAND ATTORN 996001 66322 SBFCA/OCT 2019 0.00 1,307.6710100 8010798 12/12/19 301265 DOWNEY BRAND ATTORN 995001 68713 SBFCA/OCT 2019 0.00 1,032.0810100 8010798 12/12/19 301265 DOWNEY BRAND ATTORN 996001 68713 SBFCA/OCT 2019 0.00 325.9210100 8010798 12/12/19 301265 DOWNEY BRAND ATTORN 996001 66321 SBFCA/OCTOBER 2019 0.00 816.0010100 8010798 12/12/19 301265 DOWNEY BRAND ATTORN 941064 65630 SBFCA/OCTOBER 2019 0.00 200.0010100 8010798 12/12/19 301265 DOWNEY BRAND ATTORN 992001 65646 SBFCA/OCTOBER 2019 0.00 540.0010100 8010798 12/12/19 301265 DOWNEY BRAND ATTORN 992004 65689 SBFCA/OCT 2019 0.00 641.0210100 8010798 12/12/19 301265 DOWNEY BRAND ATTORN 995001 66321 SBFCA/OCTOBER 2019 0.00 2,584.0010100 8010798 12/12/19 301265 DOWNEY BRAND ATTORN 995001 66322 SBFCA/OCT 2019 0.00 4,140.96TOTAL CHECK 0.00 22,375.93





10100 8010860 12/26/19 301265 DOWNEY BRAND ATTORN 995001 66322 SBFCA/NOVEMBER 2019 0.00 4,677.8310100 8010860 12/26/19 301265 DOWNEY BRAND ATTORN 995001 66321 SBFCA/NOVEMBER 2019 0.00 1,884.8010100 8010860 12/26/19 301265 DOWNEY BRAND ATTORN 995001 66512 SBFCA/NOVEMBER 2019 0.00 4,074.9610100 8010860 12/26/19 301265 DOWNEY BRAND ATTORN 996001 66322 SBFCA/NOVEMBER 2019 0.00 1,477.2110100 8010860 12/26/19 301265 DOWNEY BRAND ATTORN 992004 65689 SBFCA/NOVEMBER 2019 0.00 724.1210100 8010860 12/26/19 301265 DOWNEY BRAND ATTORN 996001 66321 SBFCA/NOVEMBER 2019 0.00 595.2010100 8010860 12/26/19 301265 DOWNEY BRAND ATTORN 996001 66512 SBFCA/NOVEMBER 2019 0.00 1,286.8310100 8010860 12/26/19 301265 DOWNEY BRAND ATTORN 992001 65646 SBFCA/NOVEMBER 2019 0.00 360.0010100 8010860 12/26/19 301265 DOWNEY BRAND ATTORN 995001 68713 SBFCA/NOVEMBER 2019 0.00 112.4010100 8010860 12/26/19 301265 DOWNEY BRAND ATTORN 996001 68713 SBFCA/NOVEMBER 2019 0.00 35.50TOTAL CHECK 0.00 15,228.85

TOTAL CASH ACCOUNT 0.00 1,254,915.65

TOTAL FUND 0.00 1,254,915.65

TOTAL REPORT 0.00 1,261,417.40

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A Partnership for Flood Safety

February 12, 2020 TO: Board of Directors FROM: Michael Bessette – Executive Director SUBJECT: Receive and File Program/Project Update Report

Recommendation Receive and file the February 2020 Program/Project update report and receive staff’s monthly Program/Project presentation. Background The purpose of this report is to provide a regular, monthly update on SBFCA program and project activities: Engineering Design The design team continues to work on the irrigation canal rock slope protection project, including providing preliminary project layout limits, alternatives analysis, cost estimate information, and schedule information. This information will be presented to DWR and the irrigation canal owners for their consideration and input. The team is also providing assistance to close out the construction of the UPRR Closure Structure project. The remaining activities for this project are parts fabrication, one additional owner installation training with Levee District 1, and project as-built drawing completion. The design team continues to assist on encroachment compliance items such as tree removals, structure demolitions, and irrigation well relocations, which are an important component in the levee certification process. Another project the design team is working on is the Trailer & Shed Demolition project in rural Butte County. This is an encroachment compliance cleanup item as noted above. The team submitted a draft set of bid documents to the agency for review at the end of last year and are scheduled to finalize the bid documents in February. This project had been delayed due to property owner negotiations for site access needed for hazardous materials testing, which has now been finalized. One additional on-site meeting with the property owner is needed before the bid package can be finalized. The team also continues to process encroachment permit amendments through the Central Valley Flood Protection Board and coordinate with the associated permittees. Construction Management (Project Areas B, C & D, and Completion Projects) The CM team is managing the UPRR Closure Structure project in the City of Yuba City and the project closeout activities for the Reach 25 Pipe Abandonment project. The CM team is assisting Odin Construction on the completion of the UPRR Closure Structure project. All physical construction has been completed and only the final owner training of the closure structure installation remains to be completed. Project closeout activities including Operation and Maintenance manuals and Construction Completion reports will take another couple of months to complete. The CM team continues to manage season-two construction of the Oroville Wildlife Area Flood Stage Reduction Project. Construction activities on the Nordic Industries contract including final cleanup, punch list job walk, and demobilization have now concluded. The CM team is also managing the construction of the OWA Interior Channel Bridges Project. The project was awarded to Viking Construction in August, began construction in mid-September, and will be completed in early February. The two pedestrian bridges were fabricated in late 2019, delivered in

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January, and have now been installed. Final cleanup, punch list job walk, and demobilization are ongoing and will be completed in February. Environmental Documentation/Permitting/Monitoring/Mitigation ECORP Consulting continues to provide environmental and cultural permit compliance monitoring and documentation for all active projects (UPRR Closure Structure, both OWA construction contracts, FRWLP closeout activities, and the USACE Cypress to Tudor levee improvement project as needed). SBFCA staff continues to coordinate closely with the Sacramento Valley Conservancy (SVC) on the Star Bend and Mathews Property environmental mitigation sites. Coordination meetings are now being held every other week in order to advance progress toward the completion of the required conservation easement and management plan. The affected regulatory agencies, CDFW and USFWS, are being coordinated with on the proposed easements in order to achieve their concurrence. All associated agreements, management plans, and conservations easements are being finalized. Coordination with Levee District 1 is taking place since they are the landowner of the Star Bend property. Staff provided an overview of this process at the October SBFCA Board meeting. Our current schedule is for the framework agreement and associated documents be presented to the SBFCA board for approval at the April 2020 Board meeting. Right of Way The right-of-way team continues to finalize the administrative work for the land acquisitions required for the federal project (between Tudor Road and Cypress Avenue), and the associated federal credit package. The Department of Water Resources (DWR) has directed SBFCA to acquire the permanent real estate rights from the Laurel Avenue project limits needed in order to incorporate that levee improvement project into the federal crediting package. The team is also working on closing out all acquisitions needed for the FRWLP including the easements needed from the affected public agencies and several outstanding privately owned parcels. The right-of-way team is also working on documenting the land rights held adjacent to the irrigation canal which will be improved with a rock slope protection project. DWR will cost share in these property easement acquisitions through SBFCA’s UFRR Funding Agreement. Staff is working with DWR to process a 7th amendment to cover these costs. The SBFCA right-of-way team and DWR (real estate branch and geodetics group) continue to conduct monthly coordination meetings to streamline the real estate acquisition reimbursement process and ultimate transfer of property to the State. State & Local Funding and Coordination EIP / UFRR Agreement SBFCA staff continues to work with DWR to process additional payments and reimbursement requests for various items of work. The last payment received and reported to the Board was in the amount of $862,562 and was received on June 14, 2019. SBFCA is currently processing three payments totaling $3.84 million in payments with DWR. This is an additional $2.37 million more than what was reported to the Board last month.

In May 2019, SBFCA Staff submitted an amendment request to DWR for an Amendment to the funding agreement. This amendment requested five specific items from DWR as summarized below. DWR and SBFCA staff have been reviewing this request and updating the costs associated with Item No. 3 below. The following reflects the latest update to amount of funding requested, however, these amounts are still undergoing additional engineering review. Once the budgets are finalized, SBFCA will be submitting a revised funding request to DWR.

No. Impacted Term Description Request Amount

1 Expiration Date Extend Date December 31, 2021 (or later dependent on scope of work

of amendment.)

N/A

2 Funding Limit OWA Project Increase Funding $3.74 Million

3 Funding Limit Canal Slope Increase Funding $7.01 Million

4 Funding Limit ROW in Fee @ Laurel for Federal Credit

Increase Funding $342,000

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5 Funding Limit Additional Cost for FRLIP

Increase Funding $452,178

Total Additional State Funding Request $11.546 Million

The items listed above are being processed as two amendments. DWR is processing a 6th Amendment that will extend the time only (Item No. 1 above). This amendment has been fully executed and is pending Department of General Services (DGS) approval. The second amendment (Amendment No. 7), as noted above, is still undergoing engineering review to finalize the budget for the Rock Slope Protection work.

The table below presents the funding status of the Agency’s UFRR Grant.

FRWLP DWR EIP/UFRR Funding Agreement

Design Construction Total

Agreement No. #4600009480 #4600010296

Capital Outlay Amount $9,000,000 $56,780,000 $65,780,000

Amendment 1 $0 [1] $0 [2] $0

Amendment 2 $14,869,280 [3] $57,803,791 [4] $72,673,071

Amendment 3 $0 $43,861,587 $43,861,587

Amendment 4 $0 $40,828,931 $40,828,931

Amendment 5 -$2,529,451 [5] $31,730,451 [5] $29,201,000

Amendment 6 $0 $0 [1] $0

Pending CFA 7 Budget (for original scope of work) $0 $452,178 [6] $452,178

TOTAL FUNDING $21,339,829 $231,456,938 $252,796,767

Receipts Payments to Date $21,339,829 $210,757,396 $232,097,226

Pending [7] $0 $3,837,943 $3,837,943

TOTAL PAYMENTS $21,339,829 $214,595,339 $235,935,169

GRANT BALANCE $0 $16,861,599 $16,861,599 [1] Amendment 1 to the Design Agreement and Amendment 6 to the Construction Agreement amended the terms of the

agreements (time extensions only). [2] Amendment 1 to the Construction Agreement amended the scope agreement to include the closure of gaps (at reaches 13

and 24) in Area C. [3] Amendment 2 to the Design Agreement increased the cost share from 50% to 76% State Cost Share and increased the State

funding limit. [4] Amendment 2 to the Construction Agreement increased the scope to include Areas B & D2A and increased the State funding

limit. It also incorporated many of the guideline provisions of the UFRR Program. [5] Reflects pending transfer of remaining design funding to the CFA and additional funding from DWR for emergency work

($25,000,000 for R 14 – 16 and $4,201,000 for emergency storm response). [6] The proposed CFA Amendment 7 has been requested with additional for the FRWLP in the amount of $452,178. Additional

funding for other scope items to be included in Amendment 7 has not been included in the above analysis. [7] Pending payments for 21st, 22nd, and 23rd Quarters (through the period ending September 30, 2019)

OWA (CDFW & WCB) Grant Agreements SBFCA staff is working with the WCB and CFDW to process payments for the ongoing OWA work. Recent payments were received for the WCB 2018 grant in the amount of $2,362,367 and for the CDFW grant in the amount of 4,763,562. SBFCA currently has $2,678,927 in pending payments due from WCB. The table(s) below presents the funding status of the Agency’s WCB Grant and CDFW Grant, respectively.

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OWA WCB 2018 Funding

Agreement

Total

Grant Agreement No. WC-1736BC WC-1842AP

Grant Amount $5,070,900 $1,542,100 $6,613,000

TOTAL FUNDING $5,070,900 $1,542,100 $6,613,000

Payment Received

PMT 1 $768,688 $768,688

PMT 2 $1,593,679 $1,593,679

Pending

PMT 1 $1,011,120 $1,011,120

PMT 3 $17,073 $17,073

PMT 4 $53,946 $53,946

PMT 5 $1,596,787 $1,596,787

TOTAL PAYMENTS $4,030,173 $1,011,120 $5,041,294

GRANT BALANCE $1,040,727 $530,980 $1,571,706

OWA CDFW 2017 Funding

Agreement

Total

Grant Agreement No. P1796010

Grant Amount $5,648,836 $5,648,836

TOTAL FUNDING $5,648,836 $5,648,836

Receipts [1]

Received

PMT 1 $22,457 $22,457

PMT 2 $29,825 $29,825

PMT 3a $3,253,250 $3,253,250

PMT 3b $1,458,029 $1,458,029

Pending

TOTAL PAYMENTS $4,763,562 $4,763,562

GRANT BALANCE $885,274 $885,274

Oroville Wildlife Area (OWA) Flood Stage Reduction Project As mentioned previously, the contractor has completed the construction of the new box culvert, the interior channel grading, fish berm, and the parking and site access improvements. The project team is coordinating closely with both DWR and CDFW on closing out this work. The project team also continues with processing contractor submittals and conducting environmental surveys for the ongoing construction of the bridges. Due to the dry weather, the team has processed time variance requests with the CVFPB in order to continue construction during winter and it is anticipated that the construction work will be completed in early February as long as the weather allows. In regards to funding, SBFCA staff continues to coordinate with both American Rivers and River Partners to implement the recent grants SBFCA received from the Wildlife Conservation Board (WCB) and CDFW. SBFCA executed an agreement with River Partners in October for the installation of the new vegetation plantings and the planting work is scheduled to begin next spring. SBFCA staff also submitted a grant application to CDFW on

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November 21 requesting $2.1M to help advance a new project in the OWA called the Robinson’s Riffle Restoration Project. Similar to what was done for the OWA FSR project, the new grant would fund a feasibility phase to engage stakeholders and define a preferred alternative. The grant would also fund the design and initial permitting for the preferred alternative. Sutter Basin Flood Risk Management Project (federal project) USACE’s contractor, Great Lakes E&I, completed levee regrade activities in November 2019, however inclement weather starting in December didn’t allow for completion of the installation of the levee crown aggregate base road. This work is ongoing and weather dependent. The last week in January and early February appear to be clear and the contractor will make every effort to complete the work. Coordination work for the 2020 construction season pipe installations is ongoing and includes key representatives from USACE, the irrigation facility owners, Great Lakes E&I, SBFCA staff and other stakeholders. SBFCA staff and consultants are providing engineering (including cost engineering), economics, right-of-way, and cultural and environmental permitting support. SBFCA staff continues to participate in frequent USACE project management team and construction coordination meetings in order to advance the project and look out for community concerns. Small Community Studies-Sutter and Tudor The project team has completed its evaluation of the various proposed alternatives and has finished preparing the financial analysis and study reports. The project team is currently working on addressing final comments and on finalizing the reports. DWR has indicated that they have up to $29M in Proposition 1E funds to award in Phase 2 and SBFCA will be submitting a grant application to DWR on February 3 to request funding for design, permitting, and construction of improvements to the Sutter Bypass east levee. Proposition 68 Sediment Management Staff continues to scope work with the California Natural Resources Agency (CNRA) and local stakeholders for $5 million of direct funding for SBFCA-led projects. Currently, the draft scope of work includes sediment removal at both the Yuba City and Star Bend boat launch locations, and removal of aquatic invasive species at the Live Oak boat launch location. SBFCA staff has been working with CNRA to process some proposed changes to the draft funding agreement language and it is anticipated that the funding agreement process will be complete in February. SBFCA staff also submitted a grant application to CDFW on November 25 requesting $1.2M in funding to help supplement and expand upon the work that will be done as part of the CNRA grant. Butte County FEMA Accreditation SBFCA staff submitted the Butte County FEMA accreditation package to FEMA on July 12th and formal confirmation of receipt of the package was received on July 18th. Following submittal, it is projected that the review and processing period with FEMA will take approximately 2 to 3 years before the proposed mapping changes become effective. The package is currently under review by FEMA. The SBFCA team provided additional information to FEMA in December and January and the team is awaiting to hear back. Federal Advocacy Update/National Flood Insurance Program SBFCA is coordinating a regional effort with the California Central Valley Flood Control Agency to advance a federal advocacy to change some procedures and rules within the National Flood Insurance Program (NFIP). We elected to proceed on two separate paths: the first was to influence FEMA’s interpretation of the NFIP and the second was a legislative effort to amend the NFIP. The goals of the two efforts were to lighten the NFIP burden on agricultural operations in FEMA floodplains. On the legislative effort we have worked hand in glove with Congressman LaMalfa and Garamendi. When the Republicans controlled the house Congressman LaMalfa took a leadership role and when the Democrats controlled the house Congressman Garamendi took the leadership role. There have been a series of bills introduced over the years with the hope that consensus legislation could be developed which would be incorporated into an NFIP reauthorization package (it is rare for a standalone bill to pass these days). In each of these bills Scott Shapiro has worked to refine the language, seeking to address concerns raised by FEMA and NGOs. The language developed in 2019 (building on the two previous bills) proposed three changes:

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The bill would have changed the NFIP prohibition on new or improved agricultural structures in floodplains. Specifically, it allowed counties to use variances to allow new or improved structures when it was impracticable to raise or flood-proof these structures.

The bill would have required FEMA, in setting rates, to recognize the protection provided by levees even if those levees don’t provide a 100-year level of protection. It is our belief that this would result in rates decreasing for much of the agricultural land protected by levees in the Sacramento and San Joaquin Valleys.

The bill would allow farmers to bundle together multiple structures under a single policy: (1) reducing the impacts of deductibles that are often higher than the value of a structure, and (2) reducing the $250 per structure surcharge paid under the current law.

When the Democrats took control of the House in 2019 Congressman Garamendi pressed Congresswoman Waters (the Chair of the relevant committee) to consider incorporating the language into the NFIP reauthorization bill. She agreed and the language was included. The bill then passed the House Financial Services Committee unanimously. Following its passage FEMA raised certain concerns about the language. For the past six months we have been working with FEMA, the House Committee, and Congressman Garamendi’s office on new language. We recently came to agreement on new language. Here are some key parts:

“the Administrator may not suspend a community from participation in the national flood insurance program, or place such a community on probation under such program, because such land use and control measures provide for . . . a variance [to construct new or improved agricultural structures if] The variance is granted by an official from a duly constituted State or local zoning authority, or other authorized public body responsible for regulating land development or occupancy in flood-prone areas [and] such official has determined . . . that neither flood-proofing nor elevation of the new structure to the base flood elevation is practicable”

“the Administrator shall— (A) separately identify and designate areas of residual flood risk in a manner that the Administrator determines adequately communicates both the flood risk reduction and the remaining risk associated with each levee; and (B) for communities participating in the NFIP, make flood insurance available to properties located within those areas identified in paragraph (1)(A) at rates that reflect the remaining flood risk.”

This language will now be incorporated into the master bill which will seek time on the House floor for passage by the House. This is not the kind of issue that is getting a lot of attention right now in Washington DC, but it is likely to pass the House sometime this year. At that point, the bill will travel to the Senate and we will need to reinitiate efforts to persuade the Senate to support these provisions. Fiscal Impact This is an informational item only with no fiscal impact to SBFCA.

Items: 7-10


February 12, 2020 Item 7 TO: Board of Directors FROM: Michael Bessette, Executive Director SUBJECT: Program/Project Update

This time has been set aside on the agenda for a report and discussion (if necessary) by member and partner agency representatives. Item 8 TO: Board of Directors FROM: Michael Bessette, Executive Director SUBJECT: Other Reports by Agency Staff and Consultants

This time has been set aside on the agenda for Board discussion and staff response regarding correspondence received by the Agency. Item 9 TO: Board of Directors FROM: Michael Bessette, Executive Director SUBJECT: Report by Member Partner Agencies

This time has been set aside on the agenda for Board discussion and staff response regarding correspondence received by the Agency. Item 10 TO: Board of Directors FROM: Michael Bessette, Executive Director SUBJECT: Report on Correspondence Sent by and Received by the Board Fiscal Impact The above items are informational only with no fiscal impact to the Agency.

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