09/12/1994 - Minutes f ) TIGARD WATER DISTRICT
BOARD OF COMMISSIONERS MEETING MINUTES
September 12, 1994
1. Call to Order
Chair Froude called the regular meeting of the Tigard Water District Board of
Commissioners to order at 7:05 p.m.
Commissioners Present: Chair Froude,Commissioners Morgan,Mortensen,and
Pederson. Commissioner Haunsperger arrived at
approximately 7:35 p.m.
Staff Present: Sherrie Burbank, Mike Miller, Randy Volk, and Ed
Wegner
2. Visitors
No visitors were present.
3. Approve August 8, 1994 Regular Meeting Minutes
Commissioner Mortensen motioned to approve the meeting minutes as submitted
and Commissioner Pederson seconded the motion. A voice vote was taken and
the motion was passed unanimously.
4. Financial Statement 1993/94 Fiscal Year
• Maintenance Services Director Ed Wegner referred the Board to the Financial
Statement provided by Finance Director Wayne Lowry. A copy of this report
for January 1 through June 30, 1994 will be forwarded to the State to meet
financial audit requirements. Mr. Wegner also informed the Board that if they
had any additional questions, they could either contact Mr. Lowry or he could
forward their questions to him.
• A copy of the June 30, 1994 Income Statement and Balance Sheet was also
part of the Commissioners' packets for their review.
Chair Froude verified that the total June 30, 1994 ending balance was
$34,972.25. The Board questioned whether an official audit was necessary.
Mr. Wegner indicated that all that was necessary was for the Board to accept
this information and a final report and it would be forwarded to.the State.
Commissioner Morgan motioned to accept the report presented and to request
staff to file the report with appropriate agencies; Commissioner Mortensen
TIGARD WATER DISTRICT BOARD MEETING -- September 12, 1994 Page 1
seconded the motion. A voice vote was taken and the motion passed
unanimously.
Commissioner Morgan also voiced the concern that the Board would like to
receive a monthly or quarterly report for expenditures in order to keep abreast
of non-routine items. Mr. Wegner informed the Board he would be addressing
this matter when he presented his report (Agenda Item #9).
5. Division of Assets Update
Mr. Wegner indicated that since the last meeting when Mr. Meigs (Economic and
Engineering Services, Inc.) presented his proposal to the Board staff has reviewed
the proposed changes in order to address questions and/or concerns identified
by the Board.
• Page 16 -- The question was about deferred compensation adjustment (legal
the way it should be done). It is right to change this to be an asset and liability
for the City of Tigard since all former Water District employees are now
employees of the City of Tigard. This means all the figures have been dropped
from King City, Durham, and TWD and have become an asset of the City of
Tigard. This in turn means some minor adjustments on the bottom of the page
to reflect this adjustment which Mr. Wegner explained to the Board.
Board decided that this matter should be acted upon to at least indicate they
understand the process and meaning of the adjustment. Mr. Wegner then
stated that the agreed-upon changes will be conveyed to Mr. Meigs so the
necessary pages of the report can be revised.
Commissioner Morgan moved to approve the amendments to Table 4-2 and
to advise the consultant to include these changes in final report. Commissioner
Mortensen seconded the motion. A voice vote was taken and the motion was
unanimously.
• Page 11, Section D.1-a -- Evaluations must total the amounts shown by
Coopers and Lybrand December 31, 1993 Audit Report. According to the
financial reviewers you want to compare these figures with the Coopers and
Lybrand report. The financial reviewers point out that it is the percentages that
count so no matter what the figures are of the valuation the percentages need
to be consistent throughout the report. In reviewing some of the Board's
previous minutes, that is what you instructed Coopers and Lybrand to do --to
use those figures that they had. Just always remember that this is based on
the Cooper and Lybrand's Audit Report of December 31, 1993. This particular
item did not require any action.
TIGARD WATER DISTRICT BOARD MEETING -- September 12, 1994 Page 2
• Page 21 -- Corrections were made:
- Adjustments were made under Deferred Compensation Liabilities to reflect
the changes to City of Tigard.
- Retained Earnings and Combined Capital is what is equal to the agencies'
equity. 'Total Agency Equity" is the only line that will appear. 'Total Agency
Equity" is either addition or subtraction of the Combined Capital and
Retained Earnings. This will, however, change the Total Liabilities and
Agency Equity figures.
Commissioner Morgan made a motion to make the same motion as made
with regard to Exhibit 4.2 as it applies to Exhibit 5.2 and the allocation of
Liabilities and Agency Equities. Commissioner Pederson seconded the
motion. A voice vote was taken and the motion was passed unanimously.
Mr. Wegner indicated that everything was driven off these two pages; that is
what we are telling him to change.
• Appendix B -- Allocation of Land Values
- Mr. Wegner advised the Board that a "0" for Reservoir 2 and Reservoir 4
indicates there is no historical record of the cost of the property. He
advised the Board that they might want to consider instruct staff to have an
appraiser determine the land value at the time it was either purchased or
deeded to TWD and subsequently divide the allocation. It is important to
realize that we have to use historical value in order to conduct a true value
comparison -- we cannot use today's market value.
Discussion followed regarding what would be gained and other possible
avenues to use to determine the value of the land. Mr. Wegner informed
the Board that one result would be to assure that if there was a split that the
other parties might be eligible for a portion of the value.
Commissioner Morgan moved to accept the values as stated in the
Appendix B for purposes of allocation. Clarified retaining the valuation as
listed in the appendix.
- Mr. Wegner suggested discussing another question pertaining to the same
page before making a motion. Regarding the reservoir site at Scholls Ferry
Road and on the future reservoir site on 150th it was staff's
recommendation to request Mr. Meigs to examine the potential for site
development and determine if assets should be noted in the report for
future division of assets among the jurisdictions who would serye.the area
if and when they are built.
TIGARD WATER DISTRICT BOARD MEETING -- September 12, 1994 Page 3
Commissioner Morgan clarified that these sites are not reservoirs which
means that if any party should withdraw at some future date then there will
be an evaluation of those changes that have been made since December 1,
1993.
Discussion followed regarding gains from assigning additional research of
assets and the basis for the validity of the figures. It was recognized that
due to the lack of historical information Mr. Meigs and the Board would
operating on incomplete information and that it was important to remain
consistent. It was recommended that a footnote be used to identify that
historical data was unavailable.
Mr. Wegner informed the Board that if a party pulled out, there would need
to be an evaluation of the current values to revise the "0" value.
With the arrival of Commissioner Haunsperger, Mr. Wegner reviewed the
current discussion items:
1) Ask for a projection of allocations for the three zeros identified in
Appendix B to reflect the value of future reservoirs.
2) Since a value could not be identified for Reservoirs 2 and 4, an
appraiser would need to conduct research to determine a value in
order to eliminate the noted "0". It will have to be done -- either now
or when a party decides to withdraw from TWD.
Commissioner Morgan contended that if you assume the best
possible/available data has been provided and that the undeveloped sites
are the exclusive property of TWD, it would be best to evaluate the values
at that time instead of spending the money now to get a "best" judgement
decision.
Commissioner Morgan repeated his motion to accept the allocation of land
value as shown in Appendix B. Commissioner Haunsperger seconded the
motion.
Additional Discussion: Commissioner Pederson pointed out that if someone
came across this report and was not a part of the discussion, they might
question how there could be land with no value. It was suggested a
footnote would be appropriate to clarify the meaning of the "0" value.
Commissioner Morgan added as part of his motion to include a footnote
indicating the absence of an allocation. Commission Haunsperger accepted
the change as part of the motion. A voice vote was taken and the motion
passed unanimously.
TIGARD WATER DISTRICT BOARD MEETING -- September 12, 1994 Page 4
• Mr. Wegner indicated staff found the rest of the report acceptable and believes
it meets the requirements of the agreement.
Commissioner Morgan pointed out that TWD Board has had more opportunity
to review the report than the other participants at the upcoming joint water
meeting. He stated he believed it would facilitate the meeting if the TWD Board
establishes a position regarding the plan prior to the meeting. He then read a
policy position which if accepted by the Board could be presented at the joint
meeting and made part of the official record. This would assure that if there
was a challenge, TWD would have their position on record.
Commissioner Morgan moved that the policy position of the TWD be stated
and conveyed to the other agencies (see Exhibit A).
Commissioner Haunsperger seconded the motion. Discussion continued
recognizing that the TWD Board commissioned to have the Asset and Liability
Report completed to comply with the ORS and that it was their responsibility
to accept the report. A voice vote was taken and passed unanimously.
Mr. Wegner stated in his opinion the Board has affirmed that the sole purpose
of the Asset/Liability Report is to provide a record for the future when a party
decides to withdraw from TWD. Legally the Board had to provide the basis for
future challenges or withdrawal.
6. Water Supply Plan
Mr. Wegner updated the Board on the Water Supply Plan and the upcoming joint
water meeting. He summarized the agenda for Wednesday's night meeting. This
meeting is designed to be an informational meeting to share the two topics —
Division of Assets and Water Supply Plan. He also informed the Board that staff
has not heard any negative comments regarding either topic.
Reviewed the seven options reviewed by Murray Smith and the process they used
for developing their report. Identified the top two options as City of Portland and
a partnership with Lake Oswego. Bottom line -- Murray Smith recommends that
IWB begin negotiations with Lake Oswego to become a partner in the water
business. Informed the Board of a meeting with staff from both jurisdictions and
that a negotiation team for both jurisdictions was established.
After a favorable presentation to the COT Council by Murray Smith, staff is
recommending that work begin with Lake Oswego after the 9/14/94 meeting. At
the same time, staff will be keeping in mind the importance of a regional focus for
future development. Staff is also determining operational responsibilities. Must
remember that even if we agree upon this partnership right now, it will.still take
three to five years to be fully operational. In the meantime, we must work out an
interim plan especially to meet our summer requirements..
TIGARD WATER DISTRICT BOARD MEETING -- September 12, 1994 Page 5
Discussion followed regarding past negotiation of contracts. Mr. Wegner
emphasized that Lake Oswego is open to negotiating a partnership now--the time
is right. The discussion also included issues raised in relation to issuing of bonds,
Measure 5 impacts, future regional focus, politics, interest (or lack of) by involved
parties, and long term water contracts and usage.
Mr. Wegner presented two possible scenarios for future action after the
September 14 water meeting:
- If there is a recommendation from IWB to accept the Murray Smith plan and to
forward the plan to the COT Council, then it will be placed on either September
27 or October 11 agenda.
- If IWB is not prepared to accept the plan and decide to hold it over, they could
possibly meet on September 28 to approve it and pass it on to the COT
Council for their October 11 or October 25 agenda.
In response to Commissioner Morgan's question about TWD approval, Mr.Wegner
indicated that it is not necessary for the Board to approve the plan separately since
they have given the authority to their IWB representative.
7. Easement Extinguishment
Commissioner Morgan moved that the City of Tigard relinquish the existing water
main (Resolution 94-03) and Commissioner Haunsperger seconded the motion.
A voice vote was taken and the motion passed unanimously.
8. Intergovernmental Water Board Update
Commissioner Morgan indicated that the substance of his report was covered in
Mr. Wegner's comments about the water supply plan.
The IWB meeting on August 17 was devoted to receiving the water consultant's
report and recommendation. He indicated that Mr. Wegner was present to review
the timetable for water issues as he had at the TWD Board meeting on August 8.
The Murray Smith report identified some of the capital costs that would be required
if the recommended plans were implemented. The key issue is whether the City
of Tigard would be a partner with an equity interest. It also identified the necessity
for a short-term (3-5 years) plan to cover the water needs while the larger plan was
being constructed. From the information presented, it is quite evident that this last
year was a warning about our inadequate water supply source.
He stated that the Murray Smith concluded IWB is not in a strong bargaining
position except with the City of Lake Oswego because they need us. He believes
the plan is acceptable, but there is no way to evaluate the costs.
TIGARD WATER DISTRICT BOARD MEETING-- September 12, 1994 Page 6
Commissioner Morgan voiced a concern about the staff's capacity to meet major
time requirements including public information, negotiating requirements with Lake
Oswego, Portland, and Tualatin Valley regarding the needs and interests of
IWB/'TVVD. He wants to recognize the possible need for assistance to assure
deadlines are met especially during peak workload periods.
The Board agreed that all involved parties need to recognize that additional people
might be needed to accomplish the various tasks.
9. Director's Report
Mr. Wegner informed the Board that the Finance Department has had numerous
calls regarding the joint water/sewer bills. In addition, calls have been received as
a result of customers' payments mailed from one of the pick-up points being
incorrectly forwarded to San Francisco and the implementation of the new hand-
held computers at the same time as new joint billing process. It was recognized,
however, that USA experienced additional calls during the first two months of their
new consumption-base billing process.
Mr. Wegner also outlined the reorganization of the Maintenance Services
Department: Randy Volk will oversee Field Operations for water, sewer, and part
of storm water; Mike Miller will be responsible for water supply; and John Acker
will manage the Property Division. Fleet Maintenance has physically moved to the
Water Building. The City is anticipating a reduction in expenditures since all vehicle
maintenance will be performed internally rather than contracting these services with
an outside vendor.
Mr. Wegner also informed the Board that as soon as IWB makes a
recommendation regarding the Water Supply Plan, he has a contract with Murray
Smith to carry through the negotiation phase and an engineering consultant to be
used on water matters. He stated he recognizes that staff will need additional help
due to the numerous tasks associated with the project and ongoing duties. The
City of Tigard is gearing up by using both internal and external consultants.
Mr. Wegner also included two monthly financial statements for July and August.
The first page identifies current expenditures, year-to-date expenditures, and prior
year-to-date information for historical purposes. The second page lists current
month expenditures.
He also explained that billing for staff services will be done on a quarterly basis and
provided examples on how these services were charged.
Chair Froude noted that there $4,302.69 was listed under Accounts Payable and
questioned what this was for. Mr. Wegner explained that it was a partial payment
for the Division of Asset Report. However, since they were not responsible for
TIGARD WATER DISTRICT BOARD MEETING -- September 12, 1994 Page 7
financing the contract itself, the money which was removed in error was put back
into the TWD account.
10. Non-Agenda Items
There were no new agenda items introduced at this time.
11. Commissioners' Comments
Commented that they like to have the meeting dates on the agendas. Also
requested that staff sign-off on minutes.
12. Next Meeting
The next meeting of The TWD Board will be held on October 10, 1994 at 7:00 p.m.
13. Adjournment
The meeting adjourned at 9:29 p.m.
sb\twd9l2
TIGARD WATER DISTRICT BOARD MEETING -- September 12, 1994 Page 8
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EXHIBIT A
TIGARD WATER DISTRICT
(From 9/12/94 Meeting)
System Assets and Liability Allocation Report
(Draft 8/8/94)
Findings and Conclusions:
1. Report appears to represent fairly and completely the assets
and liabilities of the TWD as of January 1, 1994.
2. Report appears to represent and provide reasonable and
equitable allocation methods of the principal components of
the District's assets and liabilities among the four agencies.
(The absence of definitive records and proven methodology of
distributions are not considered significant or important to
the results reported. )
3. Report includes, identifies, and/or references invaluable
information regarding the resources of the agencies in the
water service area and imposes a major responsibility on the
Water Department's management to utilize this data and
information in its planning and operational functions.
Recommendations:
1. TWD accepts the report as an adequate response to the
requirements of the Intergovernmental Agreement and the
provisions of the District's contract with Economic and
Engineering Services, Inc.
2. TWD approves the methodologies employed in the identification
of all the assets and liabilities of the District on
January 1, 1994, and further approves the allocation
recommendations advanced by the consultant to the agencies
involved.
3. TWD recommends the acceptance of approval of the report to the
cities of Tigard, King City, and Durham as a document to be
utilized in the identification of the interest of each agency
in the assets and liabilities of the district as of January 1,
1994.
4. TWD recommends that the City of Tigard in the operational
management of the Water Department maintain an accounting and
recordkeeping system which would allow (permit) the updating
of the report at such time as may be required by reason of
termination of the Intergovernmental Agreement by one or more
of the signatory agencies.