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09/04/2007 - Packet J TIGARD WATER DISTRICT BOARD OF COMMISSIONERS SPECIAL MEETING Serving the Unincorporated Area Tuesday September 4, 2007 7:00 p.m. Tigard Water Building Lobby Conference Room 8777 SW Burnham Street Tigard, Oregon Questions? Please contact the City of Tigard at 503.639.4171 I II M II. HIM I III I MIS I- --iii•• i TIGARD WATER DISTRICT BOARD of COMMISSIONERS SPECIAL MEETING Searing the Urnr,corprntttBJA iaz Tigard Water Building - Lobby Conference Room 8777 SW Burnham Street Tigard, Oregon AGE NDA Tuesday, September 4,2007, 7:00 p.m. 1. Call to Order 2. Review and Approve Contracting Rules for Personal and General Services - Eileen Eakins 3. Discuss Vendor Solicitation Process for Administrative Services 4. Consider Opening TWD Bank Account 5. Discuss Selection of Registered Agent and Registered Office for TWD 6. Review and Approve Summary Addition to June 25,2007,Meeting Minutes-Julie Russell 7. Consider Commissioner Travel Expenses 8. Recess Regular Meeting and Convene Executive Session 9. Reconvene Regular Meeting and Consider Matters from Executive Session,if any 10. Non-agenda Items,if any 11. Adjournment Executive Session: 71x 7igvd Water DimutBond trill go into ExautheSwim to disasss nail primly ty nc xiatios,eeerpt prducr' na nis,ani consultation vitb mord ozperrklrtigitianwrier ORS 192.660(2)(0, (f)and(h). All disaasions are oanfidential arzl those present mzy disdnse nothing fium the Session Representatives tithe rota rrkdia are allotted to attend Exa,tiw Sessions,as In-traded by ORS 192.660(4),but nzst not disclose any irfromation disassat No Extuttite Session nary Lebeld f r the prrrpase cftakirgany final action or=king any final derision Exmrtite Sessions are dosed to the public Questions? Please contact the City of Tigard at 503.639.4171 TIGARD WATER DISTRICT 8777 S.W.BURNHAM ST. P.O.BOX 230000 TIGARD.OREGON 97281-1999 PHONE 1503)639-1554 August 27,2007 Rules for Public Participation at District Meetings According to the Attorney General's Public Records and Meetings Manual(December,2005), the Chair or presiding officer of any official public meeting has inherent authority to keep order and to impose any reasonable restrictions necessary for the efficient and orderly conduct of a meeting. If public participation is part of the meeting,the presiding officer may regulate the order and length of espyv.►a.Yces and limit apy:4.a..ces to presentations of relevant points. Any person who fails to comply with reasonable rules of conduct or who causes a disturbance may be asked or required to leave and upon failure to do so becomes a trespasser. See page 126 and the authorities listed by the Attorney General. Charles F.Radley,Chairman Tigard Water District cc: Board of Commissioners Tigard Water District Sign-in Sheet for Tigard Water District Meeting September 24, 2007 Name and Address Would you like to (Please Print) speak to the Board? Tigard Water District Board Members July 2007 Name Address Phone Number Position & Term Expiration Julie Russell 12662 SW Terraview Drive (503) 603-9152 (home) #1 June 30, 2009 Tigard, OR 97224 (503) 312-9163 (cell) (2-yrterm) jarusse1159@comcast.net Bert Comick 14640 SW 1415` Avenue (503) 590-6402 (home) #2 June 30, 2009 Tigard, OR 97224 (503) 524-6872 (fax) (2-yr. term) bcornick@comcast.net (503) 495-5016 (work) (503) 869-2121 (cell) Ken Henschel 14530 SW 144m Avenue (503) 579-8375 (home) #3 June 30, 2011 Tigard, OR 97224 (4-yr. term) Ken.Henschel@comcast.net Kinton Fowler 16170 SW Hazeltine Lane (503) 524-6680 (home) # 4 June 30, 2011 Tigard, OR 97224 (4-yr. term) kintonfowler@verizon.net Charles Radley 15729 SW Colyer Way (503) 579-4686 (home) #5 June 30, 2011 Tigard, OR 97224 (503) 578-6358 (fax) (4-yr. term) cfrjlr@gmail.com (503) 624-1951 (work) (503) 320-3529 (cell) Joy Koss 13125 SW Hall Blvd. (503) 718-2591 TWD Recorder Tigard, OR 97223 (503) 718-2401 (fax) JOY ti ard-or.gov I:\pw\twd\2007 Roster.doc RESOLUTION NO. 0 7 _ 03 A RESOLUTION ADOPTING PUBLIC CONTRACTING RULES AND PROCEDURES WHEREAS,the Tigard Water District("District")is an Oregon special district which is subject to Oregon's public contracting laws;and WHEREAS,ORS 279A.065(5)provides that a local contracting agency may adopt its own rules of procedure for public contracting that: A. Specifically state that the model rules adopted by the Attorney General do not apply to the contracting agency;and B. Prescribe the rules of procedure that the contracting agency will use for public contracts,which may include portions of the model rules adopted by the Attorney General; NOW,THEREFORE,the District's Board of Directors,acting as both the governing body of the District and as the District's Local Contract Review Board,hereby resolves as follows: 1. Except as otherwise provided herein,the District hereby adopts the Oregon Attorney General's Model Public Contracting Rules("Model Rules")as the contracting rules for the District, as such Model Rules now exist or are later modified. 2. That the District adopts the public contracting rules described in Exhibit A,which is attached to this Resolution and incorporated herein by reference. The Rules described in Exhibit A shall be in addition to,and shall supersede any conflicting provisions in,the Model Rules. 3. The District shall regularly review changes in the Public Contracting Code and the Model Rules to ensure that the Exhibit A Rules are consistent with current law. APPROVED AND ADOPTED on September 4,2007. c(24 F Board Chair ATTEST: Lie H District Secretary Submitted at the TWD Meeting BY: E; /-eeALA,'���. Date: `7/r/a`7 Agenda Item No.: EXHIBIT A PUBLIC CONTRACTING RULES AND PROCEDURES A. Personal Services. 1) Definition. "Personal Services"shall be defined to include those services that require specialized technical,creative,professional or communication skills or talents,unique and specialized knowledge,or the exercise of discretionary judgment,and for which the quality of the service depends on attributes that are unique to the service provider. Such services shall include,but are not limited to: Architect:engineer: surveyor:attorney: bookkeeper: accountant:auditor:computer programmer: artist:designer:consultant: trainer or educator:workshop facilitator. 2) Contracts for Personal Services Other than Architectural,Engineering and Surveying Services and Related Services. a) A personal services contract totaling.or estimated to total,less than$50,000 in the aggregate in either a calendar year or a fiscal year may be awarded bv_ direct appointment,without competitive bidding. b) A personal services contract totaling.or estimated to total.between$50.000 and$150.000 in the aggregate may be awarded after obtaining at least three informal quotes,according to the procedures for Intermediate Procurement described in ORS 279B.070. c) A personal services contract totaling.or estimated to total.more than$150.000 in the aggregate shall be awarded using competitive sealed proposals as provided in ORS 279B.060.unless exempted from competitive bidding by resolution of the Local Contract Review Board according to the requirements of ORS 279B.085. d) Personal service contracts exempted from competitive proposal processes may be awarded in any manner authorized by the Local Contract Review Board. 3) Contracts with Architects,Engineers,and Land Surveyors. a) A contract for Architectural,Engineering and Surveying services may be entered into by direct appointment if such contract is estimated not to exceed $150,000 in a calendar year or fiscal year,or if the project described in the contract consists of work that has been substantially described,planned or otherwise previously studied or rendered in an earlier contract with the consultant that was awarded under these Rules,and the new contract is a continuation of that project. b) Unless otherwise provided in this Section,contracts for Architectural, Engineering and Surveying Services shall be awarded according to the procedures for cuwr�;.;Cve proposals described in ORS 279B.060 and these rules. r E c) All contracts for architectural,engineering, surveying and related service shall be entered into consistent with ORS 279C.110. B. Delegation. 1) Except as otherwise provided in these rules,the powers and duties of the Local Contract Review Board under the Public Contracting Code shall be exercised and performed by the Board of Directors. 2) The District's Board of Directors shall approve any contract entered into by the District. Authority to approve public contracts shall be delegated only by amendment of these Rules or by resolution of the Board. C. Special Procurements and Exemptions. 1) The Local Contract Review Board may exempt from competitive bidding certain contracts or classes of contracts for procurement of goods and services according to the procedures described in ORS 279B.085. 2) The Local Contract Review Board may exempt certain contracts or classes of contracts for public improvements from competitive bidding according to the procedures described in ORS 279C.335. When exempting a public improvement from competitive bidding,the Local Contract Review Board may authorize the contract to be awarded using a Request for Proposal process for public improvements,according to the processes described in OAR 137-049-0640 through 137-049-0690. D. Small Procurements(Under$5,000). 1) Public contracts under$5,000 are not subject to competitive bidding requirements. The Board of Directors or designee shall make a reasonable effort to obtain competitive quotes in order to ensure the best value for the District. 2) The District may amend a public contract awarded as a small procurement beyond the $5,000 limit in accordance with OAR 137-047-0800,provided the cumulative amendments do not increase the total contract price to a sum that is greater than twenty- five percent(25%)of the original contract price. E. Intermediate Procurements. A contract for procurement of goods,or for services which are not Personal Services, estimated to cost between $5,000 and$150,000 in a calendar year,or a contract for a public improvement that is estimated to cost between $5,000 and$100,000 in a calendar year,may be awarded according to the processes for intermediate procurements described in ORS 279B.070. F. Methods for Awarding Contracts Using Requests for Proposal Process. In making an award using the request for proposal process in ORS 279B.060,the District may use any evaluation method determined to be most appropriate for the selection process,including,but not limited to,the processes described in ORS 279B.060(6Xb),as well as direct appointment of personal services contracts if direct appointment is determined to be most advantageous to the District. The evaluation process(es)to be used shall be stated in the Request for Proposals. OAR 137-047-0261 through 137-047- 0263 shall apply to evaluation of proposals. G. Emergency Contracts. 1) "Emergency"shall be defined as follows: "Circumstances that(a)could not have reasonably been foreseen;(b)create a substantial risk of loss,damage,or interruption of services or a substantial threat to property,public health,welfare or safety;and(c) require prompt execution of a contract to remedy the condition." 2) The Board Chair, or a designee named by the Board,shall have authority to determine when emergency conditions exist sufficient to warrant an emergency contract.and shall so declare in writing. The nature of the emergency and the method used for the selection of the contractor shall be documented. 3) Emergency contracts for procurement of goods, services,and public improvements may be awarded pursuant to ORS 279B.080 and section B,"Delegation?'of these Rules. H. Disposal of Surplus Property. 1) "Surplus Property"is defined as any personal property of the District that has been determined by the Board as being of no use or value to the District. 2) The Board or a designee named by the Board may dispose of surplus nrooerty as in the manner that is.in the discretion of the Board or designee,deemed most advantageous to the District or the community at large. Appeals of Prequalification Decisions and Debarment Decisions. 1) The Local Contract Review Board shall hear all appeals of prequalification and debarment decisions made by the District. 2) Review of the District's prequalification and debarment decisions shall be as set forth in ORS 279B.425. The following additional procedures shall apply: a. Notices shall be submitted in writing to the District Manager. Anneals filed after the filing period stated in ORS 279B.425 shall not be heard. b. Upon opening of the hearing,the Board Chair shall explain the District's decision being appealed and the justification thereof. The appellant shall then be heard. Time for the appellant's testimony shall be established by the Board Chair. The appellant may submit any testimony or evidence relevant to the decision or the appeal. Any part requesting time to testify in support of the appeal shall then be heard.subject to time limits established by the Board Chair. c. Once all testimony and evidence in support of the appeal is heard.any Party requesting time to testify in support of the District's decision shall be provided time to be heard,with time limits established by the Board Chair. Any party testifying in opposition to the appeal may submit any testimony or evidence relevant to the decision or the appeal. Once all testimony in opposition to the appeal has been heard,the appellant may rea nest time to provide rebuttal testimony. At the conclusion of the rebuttal testimony,if any..the Board Chair shall close the hearing. d. When issued in writing according to the reauirements of ORS 279B.425.the LCRB's decision and order shall be final. J. Purchases from Federal Catalogues. Subject to applicable Board approval requirements stated in these Rules,the District may purchase goods from federal catalogues without competitive bidding when the procurement is pursuant to 10 USC 381,the Electronic Government Act of 2002(Public Law 107-347). Purchases under other federal laws will be permitted upon a finding by the Local Contract Review Board that the law is similar to such Act in effectuating or promoting transfers of property to contracting agencies. K. Electronic Advertising. Pursuant to ORS 279C.360 and ORS 279B.055. electronic advertisement of public contracts in lieu of newspaper publication is authorized when it is cost-effective to do so. The Board shall determine when electronic publication is appropriate,and consistent with the District's public contracting policies. However,regardless of electronic or other advertisement,if a public improvement contract has an estimated cost in excess of$125,000,the advertisement must be published in at least one trade newspaper of general statewide circulation. RESOLUTION NO. o C) A RESOLUTION AUTHORIZING THE CREATION OF A CHECKING ACCOUNT AND NAMING SIGNATORIES 'WHEREAS,the Tigard Water District("District")is an Oregon special district formed under Oregon Revised Statutes(ORS)Chapter 198,and authorized by ORS Chapter 264 to receive and expend revenues,within and according to a budget adopted pursuant to ORS Chapter 294;and WHEREAS,the District's Board of Directors("Board")desires to establish a checking account for such purposes; NOW,THEREFORE,the District's Board of Directors hereby resolves as follows: 1. The District shall open a checking account in the name of the Tigard Water District,at a U.S.Bank branch located in Tigard,Oregon,or at any other bank approved by a majority vote of the Board. 2. Any check issued by the District flo,n such checking account shall be signed by both the Board Chair and the Board Treasurer. Any check or other withdrawal lacking one or both of the required signatures shall be void. 3. For purposes of opening the account,the initial signatories on the account shall be Charles Radley, Board Chair,and Kinton Fowler, Board Treasurer. 4. Charles Radley, Board Chair,or Kinton Fowler, Board Treasurer,or both of them,are authorized to take all necessary steps to effect this resolution. APPROVED AND ADOPTED on September 4,2007. Board Chair ATTEST: -WA? 1 C District Secretary y • Submitted at the TWD Meeting By: //ee ' € free,'"x-#S Date: `/y/0 7 Agenda Item No.: , TIGARD WATER DISTRICT BOARD OF COMMISSIONERS Serving the Unincorporated Area Tigard Public Library,Second Floor Conference Room 13500 SW Hall Blvd.,Tigard,Oregon Monday,June 25,2007 7:00 p.m. Members Present: Beverly Froude, George Rhine,Janet Zeider, and Charles Radley Members Absent: None Staff Present: Dennis Koellermeier,Roger Dawes, Greer Gaston, and Joy Koss Visitors: Clark Balfour Commissioners Elect: Bert Cornick, Ken Henschel,and Julie Russell 1. Call to Order,Roll Call and Introductions The Tigard Water District(TWD)meeting was called to order by Chair Froude at 7:04 p.m. All board members were in attendance. 2. Recognition of Commissioners Delphine,Froude,Rhine and Zeider Mr. Koellermeier recognized and thanked Tigard Water District Board members for their years of service and presented them with a clock (former board member,Marc Delphine, did not attend the meeting). 3. Approval of Minutes—May 14,2007 The minutes for the May 14,2007 meeting were approved with a correction to the spelling of"Wakkila" on page 3. 4. Visitors Comments—See visitor comments under discussion topics. 5. Budget Adoption Process for Fiscal Year 2007-2008 Financial Operations Manager,Roger Dawes,explained that Oregon Revised Statues state Contingencies can only be 15 percent of total Materials and Services. In accordance,Mr.Dawes revised the original amount allocated to Contingency from$10,000 to$8,000,and put the remaining$2,000 in Ending Fund Balance. After questions were addressed,Commissioner Rhine motioned to approve Resolution No. 07-01 adopting the Fiscal Year 2007-08 Budget as presented;Commissioner Zeider seconded the motion. The resolution was approved. NO 1'h: The following topics on the agenda were discussed out of sequence. Tigard Water District 1 June 25,2007 8. Water Supply Update—Dennis Koellermeier Mr.Koellermeier reported Bull Run,City of Portland,and the JWC systems have moved to stored water much earlier this year than normal. Mr.Koellermeier does not anticipate any problems occurring as a result of utilizing stored water earlier this year,nor does he anticipate any major components being off line for scheduled maintenance. Peak season usage is around 13-14 mgd. 11. Next Meeting Dates • TWD Special Meeting at 7:00 p.m. on July 2,2007,at Tigard Public Library,Community Room • Intergovernmental Water Board (IWB) at 5:30 p.m. on July 11,2007,at City Hall,Town Hall • Joint IWB,City Council and Lake Oswego Work Session on July 17,2007,at City Hall, Town Hall 9. IWB Update—George Rhine/Janet Zeider Commissioner Rhine reported that most of the June 13,2007 IWB meeting pertained to the Resolution for the Tenancy In Common Agreements for the Tigard Water Building and the Canterbury site. Another issue discussed was leak credits for a couple of residents. In response to Chair Froude question if there were any conclusions drawn from that meeting, Commissioner Rhine said IWB members continued to feel that the Tenancy In Common Agreements were the right way to handle these particular items. A First Amendment to the Intergovernmental Agreement is required in order to execute them. That is why the topic has been brought back to Tigard Water District members to adopt and pass this Resolution. 6. Resolution 07-02—Consider a resolution authorizing an amendment to the 1993 Intergovernmental Agreement,and the execution of Tenants In Common Agreements and Bargain and Sale Deeds for the Water Building and Canterbury properties. Chair Froude explained that the Board's goal for the meeting was to review the agreements and vote. Clark Balfour,attorney for the TWD,was present to summarize the main points of the documents and recapped the discussion the IWB had with regard to those documents at their June 13,2007,meeting. The following italicized text was prepared by the Board and was inserted in the minutes as follows: Mr. Balfour explained that with the Tenancy In Common Agreement, each partner of the IWB would have a vested interest in property. For instance,Tigard would hold 70%ownership and the TWD would hold 22% ownership. He also explained that the documents change how property transactions are dealt with in that if there is no written agreement, changes in property ownership would now require a simple majority vote versus a unanimous consent of the IWB, as before. Mr. Balfour then addressed a number of questions from the Board and visitors,related to lease rates and proposed language in the documents. Visitors Henschel and Russell expressed concern about the new documents and urged the Board to delay voting. Another concern.was raised about meeting notices and whether or not this and previous TWD Board meetings were properly noticed. Mr.Balfour explained that the Board should consider publishing their notices versus the past practice of posting. Tigard Water District 2 June 25,2007 After further discussion, Commissioner Rhine posed a motion to approve and adopt Resolution 07-02,with a second by Commissioner Zeider. The Board voted in favor of the motion 3:1; Commissioner Radley,who expressed displeasure with the motion,voted against. 7. Oregon Law ORS 198.320 The Board discussed the time requirements for appointing a new Commissioner for replacement of Marc Delphine. Mr. Balfour explained that the Statute does not dictate a time limit for doing this and does not lay out a process. The Board is under no obligation to fill the position. Note: Commissioner Radley left the meeting at 9:16 p.m. The remaining Board members elected to defer action on this point, as the vacant position will be filled as of July 1, 2007. 10. Non-Agenda Items Ken Henschel requested public notice in the newspaper and postings for the Special Meeting scheduled for July 2,2007. Mr.Koellermeier announced information for registering new members for the Special Districts Association of Oregon needed to be submitted to staff for processing. 11. Adjournment Commissioner Rhine motioned to adjourn,Commissioner Zeider seconded the motion,and the board voted unanimously to adjourn the meeting at 9:47 p.m. On August 27,2007,the current TWD Board unanimously motioned to have Commissioner Russell provide a more detailed summary of item 6 of the June 25,2007,meeting minutes. Attached to this document is the summary received by City of Tigard staff on September 5, 2007. Staff has not reviewed the summarized minutes for accuracy to the audio tape. Joy Koss,TWD Recording Secretary Date: 9 / Tigard Water District 3 June 25,2007 Clark Balfour explained that the IWB was presented with the various documents at the last • meeting and amendments requested by IWB Members appear to have been incorporated here. There are a few things you need to consider. First of all we talked in the past about an agreement you have that is 12 or 13 years old and has some rough spots in it. Particularly with respect to how you hold property and how you deal with property; those sorts of things. The proposal that has been put forth is to l —Have a tenancy in common agreement so each jurisdiction of the IWB is vested with its percentage of ownership and that its percentage of ownership is determined by the EES that this board commissioned back in 1994 to deal with how Tigard Water District Assets would be divided if a division were made. So the proposal that has come to you is to vest each jurisdiction with those percentages of ownership made back in 1993/94. In this case the TWD would have a 22% ownership in the properties and Tigard would have a 70% ownership. Question 1 —Is this the most appropriate way to hold property, with a TIC? This is a way of holding property between unrelated parties. There are other ways to hold property,but the TIC is what is being proposed, and it is the most common way of holding property between unrelated parties. In order to do something with the property without an agreement, it would require unanimous consent. In the absence of this agreement one member could say they do not want to sell the property, and it could stop it. When you have TIC it is common to have agreements to break deadlocks, or to provide with something less than unanimous. That leads to other things and you may be in the minority, and you may have a decision forced on you that you don't like. On the other hand it prevents you from being handcuffed by that one person. It is a give-and-take depending on the situation. Do you want to have clear definitions as to how the property will be managed, leased and perhaps sold down the road? In the IGA you have the provision that says property will not be sold or transferred without unanimous consent. So the real thing with this TIC agreement and the resolution to amend the IGA is do you want to move from a unanimous consent to a supermajority three out of four? I think the resolution itself will authorize your representative to the IWB to take your approving vote if you decide to approve this resolution and then roll it to that meeting to say yes we agree-we approved the bargain in sale deed, yes we approve the amendments to the agreement and will execute the TIC. With that would come the first amendment to the agreement, which proposes to do a few things, and the most important is moving to a three out of four jurisdiction vote to make decisions, and second providing that any money that came from the sale of property is going to be used for water system capital improvements unless you take another vote to do something different with that money. I think the real thing for this board to consider is whether or not you want to make the amendment to the IGA by passing the resolution authorizing the first amendment to the agreement and also authorizing the TIC. Mr. Balfour then addressed a number of questions from the Board and visitors,related to lease rates and proposed language in the documents. If the Board takes no action the rest of the members would be waiting to seeNwhat happens in the future. If nothing happens tonight at some point the board would have to take action and if the board votes no, the resolution would die. Right now the deed is listed as the TWD and it could not be transferred without this board Tigard Water District 4 June 25,2007 approval. Does this agreement fix the rough spots in the IGA? The answer is no, it does not fix all of the problems in the IGA. Mr. Balfour suggested that the entire IGA should be rewritten. Are there other ways the rough spots in the IGA could be cleaned up? The answer is yes. You could agree to some parts of these agreements. What do the changes to paragraph 5B asset ownership,rates in the IGA mean? I think what they were doing is that the same rates apply to all jurisdictions. The lease is assuming that you have a TIC agreement. As far as commercial leases go it has very standard provisions,but there are some provision that are unique to the relationship of the parties. 1 —It has a term that takes you through Dec. of 2018. This is the same time which the IGA agreements expires. The IGA has no automatic renewal; this lease does have an automatic renewal at the tenant's option, for two successive five year options. Do you want to have a lease that could extend beyond the existence of the IWB? The second major issue is rent. This lease provides for a flat lease amount over the eleven years of the term. Typically, a clause is included for an increase in the rent. That is something you really need to look at. This lease does grant Tigard a right of first refusal. Commissioner-Elect Ken Henschel raised issues and concerns regarding revisions of documents with no way to identify the documents, no date, or revision number. He noted that many revisions of these documents have been floating around, and that it was impossible to tell which one was the latest, s they had no version numbers and no dates. Mr. Henschel thought the revisions should be identified and due diligence should be followed. Mr. Henschel also had issues with the tenant writing the lease, deciding the lease amount, and no reference as to where the rates came from. He expressed concerns that Mr. Kollermeier is not qualified to determine lease rates nor is this an arms length transaction. Mr. Henschel requested the vote be delayed in order to allow more due diligence. He also suggested that any amendment to a document as important as the IGA should have public notice and hearings. Mr. Balfour agreed with Mr. Henschel that the versioning/dating of documents was a valid point, and if a resolution was passed it would be a good idea to actually attach the agreement that you approved so that there is no question. Commissioner-Elect Julie Russell asked which is better: for the TWD approving the resolution, or rewriting the IGA? Mr. Balfour suggested rewriting the IGA would be best, but due to the time issue it may not be available. Mrs. Russell also asked the question regarding the percentage of ownership in the EES study being different in two tables, the propionates assets and the proportioned ownership is different, and Mr. Balfour agreed he never understood the differences in the amounts. Mrs. Russell also urged the board to allow more time for public comment with such a short time frame. (Comments located on the CD at 1:37:50) Mr. Balfour asked Dennis Koellermeier(COT) and Greer Gaston (COT) if the meeting notice had been published in the newspaper,and both agreed that they have never published meeting notices in the newspaper. Joy Koss (COT) said she posted the meeting notices on the buildings, and the Tigard Web Site has the agenda posted 48 hours prior to the meeting. She explained that the documents are never posted on the website, only the agenda. Tigard Water District 5 June 25,2007 Mr. Henschel quoted the ORS 198.610 public notice requirement and mentioned that posting a written notice on the Water District Building is poor notice, as that building is not even within the geographic boundaries of the TWD, and besides, it has been closed for months for construction. (Comments located on the CD at 1:41:44) Mr. Balfour stated that: TWD is a separate legal entity; it is a Special District providing water services. It has an obligation to follow the public meetings law which includes providing notices to the public, providing notices to interested people and providing notices to the news media. There is not a lot of guidance,but the Attorney General has come up with a public meetings manual that has probably the best statement of Oregon law. There are not many recorded cases on it. So in a way we use the Attorney General's Manual as a guide line. The Attorney General would tell you that you really need to handle those in a couple of ways. One is for people who have requested notice,those are called interested persons,that they should be given individual notice, either by mail or electronically (whichever is easiest for you and for them) of the notice of meeting and typically an agenda, which should have the principle subjects being discussed. It does not need to include all subjects,be all subjects discussed or all of the documents,just an idea of main business that will be discussed. So interested people have a chance to attend and give comments and participate. The media is the same way so if you have the Tigard Times you send something to them. Then there is what we call general notice, and general notice is typically publication or posting of notice. Publication in a newspaper of general circulation giving you an idea that the meeting is coming up, etc. You can open any paper and see those, you see the City of Tigard,Washington County, etc. Posting has been one method of getting notice out,but the Attorney General's Opinion to you would be that posting by itself may not be sufficient, and that publication notice (remember the statute says that you are supposed to give notice to your public that is reasonably calculated to apprise them of the meeting and the principal subjects to be discussed) achieves that when you have used a newspaper of general circulation. Web sites are a way to provide notice,but the problem we see here is that if you are accessing your information through the City of Tigard website, the TWD is a separate legal entity. If you had www.TiaardWaterDistrict.com and then there was a link to the City of Tigard,that would be fine. I think that the board needs to take action as a separate legal entity, and have a publication as a separate legal entity. So now as far as what happens for the past five years, if something were not noticed properly the decision that you make is voidable for a period of 60 days. So what you've done over the last five years, if over 60 days has gone by it is all good. But publication of notice is something that needs to be looked at. If challenged, a court would probably find that you have a public meetings notice issue here tonight. Mr. Balfour asked again if there was any notice published and Mr. Koellermeier responded no. Commissioner Rhine asked if it was published in the City of Tigard's Cityscape Newsletter. Mr. Balfour stated it does not need to be in the legal section,but you need to make an effort to have it published, so do you do that? Greer Gaston responded that they do not, and neither do they do not do that for their city council either. She noted that they used to do it,unless we have a land use decision we do not publish regular meetings. Cityscape Newsletters go mostly to Tigard residents with a few unincorporated residents receiving it but not all of them. Commissioner Radley asked Clark Balfour the question, "Since the City of Tigard is posting its meeting agenda on its own website is that ok?" Mr. Balfour asked if Tigard Water District 6 June 25,2007 the TWD and the City of Tigard boundaries overlapped and Commissioner Radley responsed that they do not. Mr. Koellermeier stated if your question is would the City of Tigard publication cover the entire TWD boundaries that the answer is no. Mr. Balfour then asked how much of the TWD would a Tigard publication cover, and Mr. Koellermeier stated probably a minority. Mr. Balfour then asked how many customer counts are in the TWD? Mr. Koellermeier stated 3,761. Mr. Balfour then asked how many of those 3,761 customers would get Cityscape. No response was given to the question. Mr. Balfour then stated you have a meeting tonight, where this information was put on the City of Tigard website, so people could link through to the Tigard Water District if they know how to use that website. Mr. Balfour: You posted notice of the meeting at the usual spots, where you have posted this information for the last few years. You were probably following the TWD procedures for a long time. So if the board wants to proceed you just have to know that the Attorney has called into question whether or not posting notice by itself is adequate, and that the preferred method would be that you publish the notice in a newspaper of general circulation before the meeting and again if the action were challenged down the road a judge would probably look very carefully with what the Attorney General has published. There is no decision out there that says posting is not correct and there is no decision out there that says you have to publish it in a certain manner. So with all of that you need to know there is a question out there. Commissioner Rhine asked who is likely to question the decision? Mr. Balfour suggested it would leave an opening for a new board to come in and challenge a decision if you pass it tonight. There was more discussion on how a new board would challenge this decision. Commissioner Radley stated that the bylaws state except in case of emergency all meetings are to be posted and published. Tigard Water District 7 June 25,2007 Sign-in Sheet for Tigard Water District Special Meeting September 4, 2007 Name/ -RttttTh&ter Please Print Name-Please Print Tigard Water District Board Members 2007 Name Address Phone Number - Position &Term expiratiion Julie Russell 12662 SW Terraview Drive (503) 603-9152 (home) #1 June 30, 2009 Tigard, OR 97224 (503) 312-9163 (cell) (2-yr. term) jarussell59@comcast.net Bert Cornick 14640 SW 141'Avenue (503) 590-6402 (home) #2 June 30, 2009 Tigard, OR 97224 (503) 524-6872 (fax) (2-yr. term) bcornick@comcast.net (503) 495-5016 (work) (503) 869-2121 (cell) Ken Henschel 14530 SW 144`" Avenue (503) 579-8375 (home) #3 June 30, 2011 Tigard, OR 97224 (4-yr. term) Ken.Henschel@comcast.net Kinton Fowler 16170 SW Hazeltine Lane (503) 524-6680 (home) # 4 June 30, 2011 Tigard, OR 97224 (4-yr. term) kintonfowler@verizon.net Charles Radley 15729 SW Colyer Way (503) 579-4686 (home) #5 June 30, 2011 Tigard, OR 97224 (503) 578-6358 (fax) (4-yr. term) cfrjlr@gmail.com (503) 624-1951 (work) .(503) 320-3529 (cell) Joy Koss 13125 SW Hall Blvd. (503) 718-2591 TWD Recorder Tigard, OR 97223 (503) 718-2401 (fax) JOY@tigard-or.gov I:\pw\twd12007 Roster.doc . City of Tigard, Oregon • 13125 SW Hall Blvd. • Tigard, OR 97223 N C PY • , T I GARD August 24, 2007 Submitted at the TWD Meeting By: A it../ ! -oaal e;'c`t Secretary of State Oregon Audits Division Date: 9121/oe>7 Agenda Item No./6 255 Capital Street, NE, 5th Floor Salem, Oregon 97310 To Whom It May Concern: Enclosed is the Repot in Lieu of Audit for the Tigard Water District for Fiscal Year 2006- 2007. The Tigard Water District was a domestic water supply district that included the cities of Tigard, King City, and Durham. However, in 1993, the water provider function was transferred to the City of Tigard. The elected governing board of the District now shares policy recommending authority to the Tigard City Council through an intergovernmental agreement with the other participating cities. The City of Tigard, on behalf of the Tigard Water District, arranges for insurance coverage that covers the activities of the Tigard Water District. Please see the enclosed certificate from the Special Districts Association of Oregon. It you have any questions regarding this matter,please feel free to call me at 503-639- 4171 ext. 2493. Sincerely, Roger Dawes Financial Operations Manager Phone: 503.639.4171 • Fax: 503.684.7297 • www.tigard-or.gov • TTY Relay: 503.684.2772 Report to Secretary of State Required Information Fiscal Year Reported: July 1,2006 through June 30,2007 1. Tigard Water District Name of government(use the official legal name) 2. 13125 SW Hall BIvd. Tigard USA _ 97223 Mailing Address(Street or PO Box) City County Zip Code 3. REGISTERED AGENT(ORS 198340) Dennis Koellermeier Publis Works Director 13125 SW Hall Blvd. Tigard,Oregon 97223 Name Title Mailing Address(same as district's official office) Zip Code 4. OFFICERS Bev Froude Board Member 13125 SW Hall Blvd. Tigard, Oregon 97223 Name Title Address Charles Radley Board Member 13125 SW Hall Blvd. Tigard,Oregon 97223 Name Title Address Marc Delphine Board Member 13125 SW Hall Blvd. Tigard,Oregon 97223 Name Title Address George Rhine Board Member 13125 SW Hall Blvd. Tigard,Oregon 97223 Name Title Address Janet Zeider Board Member 13125 SW Hall Blvd. Tigard, Oregon 97223 Name Title Address Fidelity or Faithful Performance Bond (ORS 297.435 (2)(c)) 5. Bolliger&Sons Inc—Agent of Record(see attachment) Name of Company 6. Name of Person Covered Amount(should equal or exceed total money received) 7. Please list the balances,per your accounting records,as of the last day of the year reported: a) Cash(banks,credit unions,county/state investment pools,etc.) $ 85,747 b) Other Assets(land,buildings,equipment,vehicles,etc.) $ - c) Accounts payable(e.g.rents,payroll,utilities) $ 3,323 d) Long-Term Debt(bonds,loans,leases,or other outstanding debt) $ - I hereby certify that the above information and the budgetee • d act al transaction totals noted on the following page(s)are true and correct to the best of my knowledge nd I elie 8. Signature of elected official 9. 503-639-4171 ext 2596 Public Works Director Telephone No. Title 2 Name of Government: Tigard Water District Fiscal Year Reported: July 1,2006 through June 30, 2007 Budgeted and Actual Transactions TWD; _ Fund .'>Ftriid.. Fund T©tai J Budget j Actual Budget Actual Budget Actual Actuals A. Revenues/Receipts • Property taxes • Charges for services $14,500 I $15,475 I I • Assessments • Grants (state and federal) • Long-Term Debt f I Proceeds • Other-Interest $2,500 I $4,618 I I TOTAL(A) $17 000 $20,093 B. Payments/Disbursements • Personal Services • Material and Services $111,836 $27,745 • Capital Outlay • Debt Service • Contingencies • Other Payments I TOTAL(B) $111.836 I $27,745 I I C. Transfers Between Funds Total(Actual) revenues/receipts plus total expenditures/payments(Total A+Total B) $ 47, 838 :***1 , � y,S�,F.��. P ,. �,1�A,a00;tl�etndriieipality must tiaxe,•:°� ate**1Jiort= vai r p.r t) s: a1)rear`i 12 L 4' FILING INSTRUCTIONS, FILING FEE (ORS 297.485) This report is due within 90 days from the end ofour x_ Y ' �ff� pe>aditu-cs:�(Ste�B) �ili�g :.;`s' fiscal year reported. Please submit the completed -,'' " " ver ,.., report and required filing fee to the following address: _;$ °`' ; '`0.! :;:,$ 50'000 . $.20- :;$,;50,110 . ' : $ 150,000 ''$4Q' Secretary of State Oregon Audits Division 255 Capitol Street, NE, 5th Floor Salem,Oregon 97310 3 Special Districts Association of Oregon Comprehensive Crime Policy Certificate • insured by the Travelers Casualty and Surety Company of America an Policy Number: 103501149 Certificate Number: 22P54211-850 Coverage Period: 1/112007 through 1/112006 Named Participant: Agent of Record: Tigard Water District Boltiger&Associates 13125 SW Hall Boulevard PO Box 14130 Tigard, OR 97223 Portland, OR 97293-0130 Coveraste, Limits of insuranbe,a,-gdppifludtibles: Limite: • FORM 0-Public Etriplelee;164Sbiatiesbi Coverage (per loss): 5250,000 ..„ Faitritui Performance of.Vietyltitlf$0erAftitifitef Coverage 0,Of$10(/000 ••-. *Non Comperisad.Offloaft[NatifOte,:}:iii**Violbliteer Workers as employees Deletion of Bertde,d Empieyee ariti.triaitireitTiu deflector Exclusions FORM 13 -forgery or AtteratiOnCoverage: $250,000 FORM C -Theft Disapp!*1*6.4iiti Destruction Coverage: Section 1 - Inside Premises $250,000 . SectIon 2 - Outside Premises $250,000 FORM F- Computer Freild COverage: $250.000 Deductible: Si 000-00 . . Contribution: $720.00 Coverage cannot be bound,UPOrevie 'and:approval of application for limits greater than$A0300-: This certificate represents didye 0.tiefstinifriAn/dtccnterages, Please refer to the Master Crime Policy for detailed e0eraties;excltrationt.,and conditions that may apply. • ift'-''' Special Districts Association of Oregon Liability Declarations ....SSQ.:i 41-1 es c,r i3P-ig.44/N . Certificate Number 22P54211-850 Named Particieant:• Coverage Period: 1/112007 through 111/2008 Agent of Record: Tigard Water District Boiliger&Associates 13125 S.W. Hail Bouievard PO Box 14130 Tigard, OR 97223 Portland,OR 97293-0130 Coverage is provided for only those coverages indicated below yor:which a contributienis shown. Coverage Per Occurrence Annual ' DedOclible 1 SIR ' Contribution Limit Aggregate ,. -• , . , 'Public Entity Liability Coverage $500,000 None N/A $500.00 4 including: Increased Limits of Liability $5.000.000 None . WA i soo 00 ..... Total Limit of liability $5,500,000 None : ' WA NIA Tort Liability=Coverage A Included included . Nene Included . .. Federal Acts Liability:Coverage 0 Included Included -i None . i Included Other slinisdictinn!-Coverage C Included included i None. • i Included, t _ . Employee Benefits Liability - E included Included : Nene i- -Included: Wrongful Acts/Ptiblic Officials included included i None Included Employirient Practices Included- $5,000,000 See Below" ! Included Emergency Operations Pollution Included Included - None Included, Potable VI/ater Tree:Merit pollution Included included ' Nene inclOdeO . . ...., Auto Liabifity - No Coverage No Coverage Nalle 1. No Coverage: i . _ : . i _ , • 0 ,Jon-Owntd/Hired Auto Liability included Included I Noe $12&00 ' Additional coverages . _.__._ _ ...-....._ ,....._,„. ...... .. „, . ... .. .. . - -- --• • , Unless otherwise Odicated in Section it of the SOAG Liabty Coverage Doeurneni,the follweing Additional Coverages will not tie in additiOnto the Total Limit of I!ability identified above. Ethics Complaint Defense $2,500 $5,000 : None included . . - BOO Defense Costs $50,000 $50,000 , None InolUded- -- . . •:-.- .. -i- . OSHA Defense,COsts 55,000 $5,000 ', None included - .,:„ .. „ Pollution tovetage-(minimum) $100.000 $100,000 i Ndne " Included .,... Applicator!PO40/0-coverage 550,000 550,000 None Included . , InjurictiveftefitittDelettae $25,000 $25,000 Nona Included ..• , .. .--: UninsuriaclittlttleOristired Motorist No Coverage No Coverage , None : No Coverage .- • • .. Auto Physicallaitiliage No Ceverag.e No Coverage ' : , ,NfA , : No Coverage . , Hired AUteinirlieelDernage .: No Coverage No Coverage : NO Covorago- No Coverage .. . , 525.000,00kt rilaximigri per occurrence.iirirt ter al S.Di1.07.i.it--. Participants involved in the sstne occunente. $5,0C(1.000 maximum per occurrence gnc annual aogreoate .--n,e. tc..-i all Employment Practices related claims. 510,000 el-noloymeot practices deductible to;ten inations when soA0 is not contacted for tree legal in advance. 510,000 cortbelledbutn-deductible If BPSST ouidelines are nf.N.1 foiici,ved Forms aintliffbitto-Darticloant.; SDAO Liabifitoverage Document- 11112007 This certificate Is made and mutually accepted by the Pool and Named Pa*pailt.Suiiitc 'tiiraji:orovisions, stipulationS,and agreements which are made a part of the SOAO Liability Coverage Document._tris certificate,- 5 represents Only a bit brief suintari of coverages. Other conditions and exclusions apply as described in the SOAO Liability Coverage Oocument. Countersigned by:by: IF , . ' ft-, ' _ . Wednesday, December 06, 2006 Special Districts Association cf Special Diss Insurance Services - Policy Year 2005-2006 Pomptilebn Report . „ Tigard Water District Bolitger 6 AS3OCit.4ttIS Tie following comparison shows the difference in contributions from thu 2005 policy year to the 200/ policy year renewal, The following summary shows the amounts and percentages that have changed from 2006 to 2007. This summary is Intended only to give you a general idea of the rating components that influence contribtittons. . . .. . . ... .. .... ... ..., . District Qualified/Accepted Longevity Credit Rate.Lock Gurantee: N2 it Yes, 3% maximum rateincrease indicated in "bold" below.** }Coverages Subject to Longevity Cretift.Rate Lock i-- % Coverage Annualized 2006 2007torttribution change after rate %change after Change in 20Q7 Contribution Total contribution Total Conitibution after rate-and , and best ' rate and beet EXposures after exposure, change contribution 'best practices Practices changes'practices changes and all other change •changes changes . • . . . , • • . . . • , General Liability $500 : '' : •-$500. .1.. ,. ' . $0' 0.00% ' See Below'. . $500. . $0 000% . . . . Auto Liatly . ' $125 ' • ' .: .$125 - ..,, : ' $6: ''' .--0.00%• • 0' ' $125 $0 000% Auto Physical Damage .,' ' '• ,' - $0 '.r '0'AV%. .. $0 ' $0 $0 ...“. 0,0 0% 1,Property . ' '$0 ' ' ' $0'.'„': ' '..P. " Q00% ' $0 $o . $0 0.02% lEarthquake $0 $0 $0 — 0.00% $0 . $0 $0 0.00% iFlood $0 1 $0 .. 50 0.00% $0 $0 $0 !Total $625 1 $625 $0 0:00% $625 ' $0 0.00% —,. i ,Coverages' Not Subject to Longevity Credit Rate Lock I !Excess Liabilily $765 • 0 $200 ($565) -73,86% . . !Boiler and Machinery $0 $0 $0 $0 0,00% __. Crime $700 $720 $20 2.86% ,T utai $1,465 $920 ($545) 37 20% .. .„. . . , ITOTAL ALL LINES I $2,090 1 . • • • 1 ($545) 268%_ 1 General Liability Exposure Comparison ! • Auto Liability Exposure a Mantis(Of AUtes- ; Auto'PhYsicafasittage'Expeaure w Total Insured Automobile Description Last Year I Current year i Difference Values ; ! Property Expoture ta'Tcitati insuredProperty Valleys .. Events/Fundraisers ii Alcohol Served O''• 0; 0 I Excess Liability rr-I Materials and Supplies+ Personal Services Water District Danis Boiler and,Machinery a Total Insured PropertY Valtres . . . O 0 i ' P t ,Water District Lakes or tReSenioirsTIO l' —071.III 0-1 1 . . . • , . !2005-2006 Budgeted Materials and•Suppliee• 105i93k II.„ 105.936 il 0 I' I Loss Ratio Best Practices . , ) 2005i:2006 Budgeted.PersonalServices ,'I ' .0l 01 1 2001.-2005 Loss Ratio: 77.46% 'II Stere %Credit • !IF'"" 55%or.better foss ratio — - . ' requited to,retain rate leek 2006 0.00% gurantee 1 2007 0 00% 1 i . . .. .. ... .. . . „. . .. „ .. „.. . . . . . KT/places Jcc-fr - , jr h p . pgraj ricoh PO 3 Clark Balfour explained that the IWB was presented with the various documents at the last meeting and amendments requested by IWB Members appear to have been incorporated here. There are a few things you need to consider.First of all we talked in the past about an agreement you have that is 12 or 13 years old and has some rough spots in it. Particularly with respect to how you hold property and how you deal with property;those sorts of things. The proposal that has been put forth is to 1 —Have a tenancy in common v, o agreement so each jurisdiction of the IWB is vested with its percentage of ownership and Z that its percentage of ownership is determined by the EES that this board commissioned a) (DE back in 1994 to deal with how Tigard Water District Assets would be divided if a o _ division were made. So the proposal that has come to you is to vest each jurisdiction cu -v with those percentages of ownership made back in 1993/94. In this case the TWD would a have a 22%ownership in the properties and Tigard would have a 70%ownership. Q Question 1 —Is this the most appropriate way to hold property, with a TIC? This is a way of holding property between unrelated parties. There are other ways to hold property, but the TIC is what is being proposed, and it is the most common way of holding o property between unrelated parties. In order to do something with the property without E / an agreement,it would require unanimous consent. In the absence of this agreement one $ member could say they do not want to sell the property,and it could stop it. When you have TIC it is common to have agreements to break deadlocks,or to provide with something less than unanimous.That leads to other things and you may be in the a i minority, and you may have a decision forced on you that you don't like. On the other m o hand it prevents you from being handcuffed by that one person. It is a give-and-take depending on the situation. Do you want to have clear definitions as to how the property will be managed,leased and perhaps sold down the road? In the IGA you have the provision that says property will not be sold or transferred without unanimous consent. So the real thing with this TIC agreement and the resolution to amend the IGA is do you want to move from a unanimous consent to a supermajority three out of four? I think the resolution itself will authorize your representative to the IWB to take your approving vote if you decide to approve this resolution and then roll it to that meeting to say yes we agree-we approved the bargain in sale deed,yes we approve the amendments to the agreement and will execute the TIC. With that would come the first amendment to the agreement,which proposes to do a few things, and the most important is moving to a three out of four jurisdiction vote to make decisions, and second providing that any money that came from the sale of property is going to be used for water system capital improvements unless you take another vote to do something different with that money. I think the real thing for this board to consider is whether or not you want to make the amendment to the IGA by passing the resolution authorizing the first amendment to the agreement and also authorizing the TIC. Mr.Balfour then addressed a number of questions from the Board and visitors,related to lease rates and proposed language in the documents. If the Board takes no action the rest of the members would be waiting to see what happens in the future. If nothing happens tonight at some point the board would have to take action and if the board votes no,the resolution would die. Right now the deed is listed as the TWD and it could not be transferred without this board approval. Does this agreement fix the rough spots in the IGA? The answer is no, it does not fix all of the problems in the IGA. ?ft f .J 1 Mr. Balfour suggested that the entire IGA should be rewritten. Are there other ways the rough spots in the IGA could be cleaned up? The answer is yes. You could agree to some parts of these agreements. What do the changes to paragraph 5B asset ownership,rates in the IGA mean? I think what they were doing is that the same rates apply to all jurisdictions. The lease is assuming that you have a TIC agreement. As far as commercial leases go it has very standard provisions,but there are some provision that are unique to the relationship of the parties. 1 —It has a term that takes you through Dec. of 2018. This is the same time which the IGA agreements expires. The IGA has no automatic renewal; this lease does have an automatic renewal at the tenant's option, for two successive five year options. Do you want to have a lease that could extend beyond the existence of the IWB? The second major issue is rent. This lease provides for a flat lease amount over the eleven years of the term. Typically,a clause is included for an increase in the rent. That is something you really need to look at. This lease does grant Tigard a right of first refusal. Commissioner-Elect Ken Henschel raised issues and concerns regarding revisions of documents with no way to identify the documents,no date,or revision number. He noted that many revisions of these documents have been floating around,and that it was impossible to tell which one was the latest, s they had no version numbers and no dates. Mr. Henschel thought the revisions should be identified and due diligence should be followed. Mr. Henschel also had issues with the tenant writing the lease,deciding the lease amount,and no reference as to where the rates came from. He expressed concerns that Mr. Kollermeier is not qualified to determine lease rates nor is this an arms length transaction. Mr. Henschel requested the vote be delayed in order to allow more due diligence. He also suggested that any amendment to a document as important as the IGA should have public notice and hearings. Mr.Balfour agreed with Mr. Henschel that the versioning/dating of documents was a valid point, and if a resolution was passed it would be a good idea to actually attach the agreement that you approved so that there is no question. Commissioner-Elect Julie Russell asked which is better: for the TWD approving the resolution, or rewriting the IGA? Mr. Balfour suggested rewriting the IGA would be best,but due to the time issue it may not be available. Mrs. Russell also asked the question regarding the percentage of ownership in the EES study being different in two tables,the propionates assets and the proportioned ownership is different,and Mr. Balfour agreed he never understood the differences in the amounts. Mrs.Russell also urged the board to allow more time for public comment with such a short time frame. (Comments located on the CD at 1:37:50)Mr. Balfour asked Dennis Koellermeier(COT)and Greer Gaston(COT)if the meeting notice had been published in the newspaper,and both agreed that they have never published meeting notices in the newspaper. Joy Koss(COT) said she posted the meeting notices on the buildings,and the Tigard Web Site has the agenda posted 48 hours prior to the meeting. She explained that the documents are never posted on the website, only the agenda. rte_/ 2 Mr.Henschel quoted the ORS 198.610 public notice requirement and mentioned that posting a written notice on the Water District Building is poor notice,as that building is not even within the geographic boundaries of the TWD,and besides,it has been closed for months for construction. (Comments located on the CD at 1:41:44)Mr. Balfour stated that: TWD is a separate legal entity; it is a Special District providing water services. It has an obligation to follow the public meetings law which includes providing notices to the public,providing notices to interested people and providing notices to the news media. There is not a lot of guidance,but the Attorney General has come up with a public meetings manual that has probably the best statement of Oregon law. There are not many recorded cases on it. So in a way we use the Attorney General's Manual as a guide line. The Attorney General would tell you that you really need to handle those in a couple of ways. One is for people who have requested notice,those are called interested persons,that they should be given individual notice, either by mail or electronically (whichever is easiest for you and for them)of the notice of meeting and typically an agenda,which should have the principle subjects being discussed. It does not need to include all subjects,be all subjects discussed or all of the documents,just an idea of main business that will be discussed. So interested people have a chance to attend and give comments and participate. The media is the same way so if you have the Tigard Times you send something to them. Then there is what we call general notice,and general notice is typically publication or posting of notice. Publication in a newspaper of general circulation giving you an idea that the meeting is coming up,etc. You can open any paper and see those,you see the City of Tigard, Washington County, etc. Posting has been one method of getting notice out,but the Attorney General's Opinion to you would be that posting by itself may not be sufficient,and that publication notice(remember the statute says that you are supposed to give notice to your public that is reasonably calculated to apprise them of the meeting and the principal subjects to be discussed) achieves that when you have used a newspaper of general circulation. Web sites are a way to provide notice,but the problem we see here is that if you are accessing your information through the City of Tigard website,the TWD is a separate legal entity. If you had www.TinardWaterDistrict.com and then there was a link to the City of Tigard, that would be fine. I think that the board needs to take action as a separate legal entity, and have a publication as a separate legal entity. So now as far as what happens for the past five years,if something were not noticed properly the decision that you make is voidable for a period of 60 days. So what you've done over the last five years,if over 60 days has gone by it is all good. But publication of notice is something that needs to be looked at. If challenged, a court would probably find that you have a public meetings notice issue here tonight. Mr.Balfour asked again if there was any notice published and Mr.Koellermeier responded no. Commissioner Rhine asked if it was published in the City of Tigard's Cityscape Newsletter. Mr. Balfour stated it does not need to be in the legal section,but you need to make an effort to have it published,so do you do that? Greer Gaston responded that they do not,and neither do they do not do that for their city council either. She noted that they used to do it,unless we have a land use decision we do not publish regular meetings. Cityscape Newsletters go mostly to Tigard residents with a few unincorporated residents receiving it but not all of them. Commissioner Radley asked Clark Balfour the question, "Since the City of Tigard is posting its meeting agenda on its own website is that ok?" Mr.Balfour asked if the TWD and the City of Tigard boundaries overlapped and Commissioner Radley responsed that they do not. Mr. Koellermeier stated if your question is would the City of Tigard publication cover the entire TWD boundaries that the answer is no. Mr. Balfour then asked how much of the TWD would a Tigard publication cover, and Mr. Koellermeier stated probably a minority. Mr. Balfour then asked how many customer counts are in the TWD? Mr.Koellermeier stated 3,761. Mr. Balfour then asked how many of those 3,761 customers would get Cityscape. No response was given to the question. Mr. Balfour then stated you have a meeting tonight,where this information was put on the City of Tigard website, so people could link through to the Tigard Water District if they know how to use that website. Mr. Balfour You posted notice of the meeting at the usual spots,where you have posted this information for the last few years. You were probably following the TWD procedures for a long time. So if the board wants to proceed you just have to know that the Attorney has called into question whether or not posting notice by itself is adequate,and that the preferred method would be that you publish the notice in a newspaper of general circulation before the meeting and again if the action were challenged down the road a judge would probably look very carefully with what the Attorney General has published. There is no decision out there that says posting is not correct and there is no decision out there that says you have to publish it in a certain manner. So with all of that you need to know there is a question out there. Commissioner Rhine asked who is likely to question the decision? Mr. Balfour suggested it would leave an opening for a new board to come in and challenge a decision if you pass it tonight. There was more discussion on how a new board would challenge this decision. Commissioner Radley stated that the bylaws state except in case of emergency all meetings are to be posted and published. • • tai 4 Submitted at the TWD Meeting General Ledger By: h '� ®`��'ei` h . Detailed Trial Balance Date: Vii/..-oo-7 Agenda Item No.: /0 IN I� ,_. User: roger co PY . . . a ,..,, Printed: 08/31/2007- 4:25 T I GARD Period 1 to 12,2006 Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 130 TIGARD WATER DISTRICT ASSETS 130-0000-101000 Cash&Investments 07/14/2005 AP 01 000180 AP Computer Cks 38471-38517,07/14/2005 0.00 1,525.34 07/31/2005 GL 01 000452 Monthly Interest Earnings 0.00 90.14 08/31/2005 AP 02 000486 AP Manual Cks 0-0,09/02/2005 0.00 13.00 09/06/2005 GL 02 000488 Reverse 2nd accrued Payables for PCard Purch 6/30/ 0.00 12.99 09/14/2005 GL 02 000506 Monthly Interest Earnings 23.23 0.00 09/23/2005 AP 03 000336 AP Computer Cks 41231-41305,09/23/2005 0.00 120.00 09/30/2005 GL 03 000480 Monthly Interest Earnings 150.15 0.00 10/31/2005 GL 04 000444 Monthly Interest Earnings 70.04 0.00 11/18/2005 GL 05 000285 Monthly Interest Earnings 6.85 0.00 11/30/2005 AP 05 000474 AP Manual Cks 0-0, 12/01/2005 0.00 9.99 11/30/2005 GL 05 000499 Monthly Interest Earnings 167.34 0.00 12/14/2005 AP 06 000196 AP Computer Cks 42629-42675, 12/14/2005 0.00 1,390.00 01/06/2006 GL 06 000510 Monthly Interest Earnings 117.68 0.00 01/05/2006 AP 07 000043 AP Computer Cks 42986-43032,01/05/2006 0.00 20.00 01/17/2006 GL 07 000221 TWD 1%of Water Sales 1/1/05- 12/31/05 13,116.15 0.00 01/20/2006 AP 07 000298 AP Computer Cks 43245-43279,01/20/2006 0.00 700.00 01/31/2006 GL 07 000510 Monthly Interest Earnings 316.69 0.00 02/08/2006 AP 08 000105 AP Computer Cks 43602-43683,02/08/2006 0.00 500.00 03/07/2006 GL 08 000465 Monthly Interest Earnings 269.42 0.00 03/02/2006 AP 09 000038 AP Manual Cks 0-0,03/02/2006 0.00 9.97 04/12/2006 GL 09 000566 Monthly Interest Earnings 174.12 0.00 05/10/2006 GL 10 000527 Monthly Interest Earnings 380.96 0.00 05/08/2006 AP 11 000128 AP Computer Cks 44925-45046,05/08/2006 0.00 942.31 05/26/2006 AP 11 000457 AP Computer Cks 45341-45383,05/26/2006 0.00 2,420.00 05/31/2006 AP 11 000506 AP Manual Cks 0-0,05/31/2006 0.00 8.49 06/13/2006 GL 11 000551 Monthly Interest Earnings 432.25 0.00 06/22/2006 AP 12 000327 AP Computer Cks 45724-45870,06/22/2006 0.00 58.45 06/23/2006 AP 12 000342 AP Manual Cks 0-0,06/23/2006 0.00 9.77 06/29/2006 GL 12 000433 Staff time for District duties-G.Gaston 0.00 8,464.58 ' 06/29/2006 GL 12 000433 Staff time for District duties-A. Bewersdorff 0.00 418.33 GL-Detailed Trial Balance(08/31/2007- 4:25 ) Page I t Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 06/30/2006 AP 12 000485 AP Manual Cks 0-0,07/06/2006 0.00 7.78 07/06/2006 GL 12 000487 Set Pcard in Payables See JE#485/486-6/30/06 7.78 0.00 07/18/2006 GL 12 000528 Monthly Interest Earnings 315.29 0.00 130-0000-101000 Totals: 91,352.90 15,547.95 16,7251.14 90,179.71 130-0000-109000 Interest Receivable 130-0000-109000 Totals: 0.00 0.00 0.00 0.00 130-0000 ASSETS Totals: 91,352.90 15,547.95 16,721.14 90,179.71 ASSETS Totals: 91,352.90 15,547.95 16,721.14 90,179.71 LIABILITIES 130-0000-202000 Accounts Payable 07/14/2005 AP 01 000180 AP Computer Cks 38471-38517,07/14/2005 1,525.34 0.00 09/06/2005 GL 02 000488 Reverse 2nd accrued Payables for PCard Purch 6/30/ 12.99 0.00 09/23/2005 AP 03 000333 0.00 120.00 09/23/2005 AP 03 000336 AP Computer Cks 41231-41305,09/23/2005 120.00 0.00 12/14/2005 AP 06 000195 0.00 1,390.00 12/14/2005 AP 06 000196 AP Computer Cks 42629-42675, 12/14/2005 1,390.00 0.00 01/05/2006 AP 07 000042 0.00 20.00 01/05/2006 AP 07 000043 AP Computer Cks 42986-43032,01/05/2006 20.00 0.00 01/20/2006 AP 07 000297 0.00 700.00 01/20/2006 AP 07 000298 AP Computer Cks 43245-43279,01/20/2006 700.00 0.00 02/08/2006 AP 08 000097 0.00 500.00 02/08/2006 AP 08 000105 AP Computer Cks 43602-43683,02/08/2006 500.00 0.00 05/08/2006 AP 11 000126 0.00 942.31 05/08/2006 AP 11 000128 AP Computer Cks 44925-45046,05/08/2006 942.31 0.00 05/26/2006 AP 1 1000456 0.00 2,420.00 05/26/2006 AP 11 000457 AP Computer Cks 45341-45383,05/26/2006 2,420.00 0.00 06/22/2006 AP 12 000326 0.00 58.45 06/22/2006 AP 12 000327 AP Computer Cks 45724-45870,06/22/2006 58.45 0.00 07/06/2006 GL 12 000487 Set Pcard in Payables See JE#485/486-6/30/06 0.00 7.78 06/30/2006 AP 12 000514 0.00 96.03 130-0000-202000 Totals: (1,538.33) 7,689.09 6,254.57 (103.81) 130-0000-208000 Due to Other Funds GL-Detailed Trial Balance(08/31/2007- 4:25) Page 2 Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 130-0000-208000 Totals: 0.00 0.00 0.00 0.00 130-0000 LIABILITIES Totals: (1,538.33) 7,689.09 6,254.57 (103.81) LIABILITIES Totals: (1,538.33) 7,689.09 6,254.57 (103.81) FUND BALANCE 130-0000-300000 Fund Balance 130-0000-300000 Totals: (89,814.57) 0.00 0.00 (89,814.57) 130-0000 FUND BALANCE Totals: (89,814.57) 0.00 0.00 (89,814.57) FUND BALANCE Totals: (89,814.57) 0.00 0.00 (89,814.57) REVENUE 130-0000-464000 I%PY Water Sales Revenue 13,575.00 01/17/2006 GL 07 000221 TWD 1%of Water Sales 1/1/05- 12/31/05 0.00 13,116.15 130-0000-464000 Totals: Var:458.85 13,575.00 0.00 0.00 13,116.15 (13,116.15) 130-0000-470000 Interest Earnings 1,400.00 07/31/2005 GL 01 000452 Monthly Interest Earnings 90.14 0.00 09/14/2005 GL 02 000506 Monthly Interest Earnings 0.00 23.23 09/30/2005 GL 03 000480 Monthly Interest Earnings 0.00 150.15 10/31/2005 GL 04 000444 Monthly Interest Earnings 0.00 70.04 11/18/2005 GL 05 000285 Monthly Interest Earnings 0.00 6.85 11/30/2005 GL 05 000499 Monthly Interest Earnings 0.00 167.34 01/06/2006 GL 06 000510 Monthly Interest Earnings 0.00 117.68 01/31/2006 GL 07 000510 Monthly Interest Earnings 0.00 316.69 03/07/2006 GL 08 000465 Monthly Interest Earnings 0.00 269.42 04/12/2006 GL 09 000566 Monthly Interest Earnings 0.00 174.12 05/10/2006 GL 10 000527 Monthly Interest Earnings 0.00 380.96 06/13/2006 GL 11 000551 Monthly Interest Earnings 0.00 432.25 07/18/2006 GL 12 000528 Monthly Interest Earnings 0.00 315.29 130-0000-470000 Totals: Var: -933.88 1,400.00 0.00 90.14 2,424.02 (2,333.88) GL-Detailed Trial Balance(08/31/2007- 4:25) Page 3 Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 130-0000-479000 Recovered Expenditures 0.00 130-0000-479000 Totals: 0.00 0.00 0.00 p.00 0.00 130-0000 REVENUE Totals: 14,975.00 0.00 90.14 15,540.17 (15,450.03) REVENUE Totals: 14,975.00 0.00 90.14 15,540.17 (15,450.03) EXPENSE 130-2175 Water District 130-2175-601000 Professional/Contractual Svcs 31,500.00 05/08/2006 AP 11 000126 CAB01001 - Cable Huston Benedict&Haagen Ck#44942 942.31 0.00 Tigard Water District Legal Counsel 05/26/2006 AP 11 000456 CAB01001 - Cable Huston Benedict&Haagen Ck#45354 2,420.00 0.00 Tigard Water District Legal Counsel 06/29/2006 GL 12 000433 Staff time for District duties-Koellermeier 5,241.10 0.00 06/29/2006 GL 12 000433 Staff time for District duties-T. Wilson 1,916.29 0.00 06/29/2006 GL 12 000433 Staff time for District duties-J.Koss 792.43 0.00 06/29/2006 GL 12 000433 Staff time for District duties-G.Gaston 514.76 0.00 06/29/2006 GL 12 000433 Staff time for District duties-M.Wareing 218.70 0.00 06/29/2006 GL 12 000433 Staff time for District duties-R. Dawes 86.02 0.00 06/29/2006 GL 12 000433 Staff time for District duties-A.Bewersdorff 113.61 0.00 130-2175-601000 Totals: Var: 19,254.78 31,500.00 0.00 12,245.22 0.00 12,245.22 130-2175-613000 Special Department Expenses 69,028.00 130-2175-613000 Totals: Var: 69,028.00 69,028.00 0.00 0.00 0.00 0.00 130-2175-620000 Office Supplies&Expenses 200.00 130-2175-620000 Totals: Var:200.00 200.00 0.00 0.00 0.00 0.00 130-2175-621000 Advertising&Publicity 3,500.00 02/08/2006 AP 08 000097 FUL00618- Full Blast Inc Ck#43642 500.00 0.00 Education Insert-Water Bills 06/22/2006 AP 12 000326 TIM00370- Community Newspapers Inc Ck#45855 58.45 0.00 Ad/Budget Committee Mtg/Water Dist 06/30/2006 AP 12 000514 TIM00370- Community Newspapers Inc Ck#46376 96.03 0.00 Ad/Tigard Water District-Budget Hearing GL-Detailed Trial Balance(08/31/2007- 4:25) Page 4 r Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 130-2175-621000 Totals: Var:2,845.52 3,500.00 0.00 654.48 0.00 654.48 130-2175-622000 Fees&Licenses 0.00 , 01/05/2006 AP 07 000042 SEC00000- Secretary of State Ck#43026 20.00 10.00 TWD/Filing Fee/Revenues&Exp Summary - 130-2175-622000 Totals: Var: -20.00 0.00 0.00 20.00 0.00 20.00 130-2175-623000 Dues&Subscriptions 120.00 09/23/2005 AP 03 000333 SPE12613 - Special Districts Assoc Ck#41293 120,00 0.00 FY 05-06-Dues 130-2175-623000 Totals: 120.00 0.00 120.00 0.00 120.00 130-2175-624000 Travel,Food&Lodging 200.00 08/31/2005 AP 02 000486 AP Manual Cks 0-0,09/02/2005 13.00 0.00 11/30/2005 AP 05 000474 AP Manual Cks 0-0, 12/01/2005 9.99 0.00 03/02/2006 AP 09 000038 AP Manual Cks 0-0,03/02/2006 9.97 0.00 05/31/2006 AP 11 000506 AP Manual Cks 0-0,05/31/2006 8.49 0.00 06/23/2006 AP 12 000342 AP Manual Cks 0-0,06/23/2006 9.77 0.00 06/30/2006 AP 12 000485 AP Manual Cks 0-0,07/06/2006 7.78 0.00 130-2175-624000 Totals: Var: 141.00 200.00 0.00 59.00 0.00 59.00 130-2175-625000 Education&Training 0.00 130-2175-625000 Totals: 0.00 0.00 0.00 0.00 0.00 130-2175-632000 Insurance 1,390.00 12/14/2005 AP 06 000195 SPE12613- Special Districts Assoc Ck#42665 1,390.00 0.00 Insurance-Renewal 01/20/2006 AP 07 000297 SPE12613 - Special Districts Assoc Ck#43273 700.00 0.00 Revision 2-Ad Crime Policy 130-2175-632000 Totals: Var: -700.00 1,390.00 0.00 2,090.00 0.00 2,090.00 130-2175 EXPENSE Totals: 105,938.00 0.00 15,188.70 0.00 15,188.70 130-8000 Transfers/Contingency 130-8000-800000 Contingency/Reserve 0.00 GL-Detailed Trial Balance(08/31/2007- 4:25) Page 5 r _ Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 130-8000-800000 Totals: 0.00 0.00 0.00 0.00 0.00 130-8000 EXPENSE Totals: 0.00 0.00 0.00 0.00 0.00 0 EXPENSE Totals: 105,938.00 0.00 15,188.70 0.00 15,188.70 9 (0.00) 515. 0.00 130 Totals: (90, 63 00) 38,515.88 38, 88 ( ) Report Totals: (90,963.00) (0.00) 38,515.88 38,515.88 (0.00) GL-Detailed Trial Balance(08/31/2007- 4:25) Page 6 Submitted at the TWD Meeting General Ledger By: J, hn' ,„,/e.i Detailed Trial Balance Date: 7/e-/Ave..)--7 Agenda Item No.: /0 If User: roger COPY Printed:08/31/2007- 4:25 TIGARD Period 1 to 12,2005 Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 130 TIGARD WATER DISTRICT ASSETS 130-0000-101000 Cash&Investments 07/09/2004 AP 01 000116 AP Computer Cks 32775-32848,07/09/2004 0.00 8.88 07/16/2004 AP 01 000221 AP Computer Cks 32941-32970,07/16/2004 0.00 33.40 07/20/2004 AP 01 000248 AP Computer Cks 32971-33013,07/20/2004 0.00 120.00 07/31/2004 GL 01 000447 Monthly Interest Earnings 288.40 0.00 08/31/2004 GL 02 000454 B of A Pcard-7/1/04-7/28/04 0.00 7.18 08/31/2004 GL 02 000468 Monthly Interest Earnings 252.35 0.00 09/02/2004 AP 03 000022 AP Computer Cks 33737-33767,09/02/2004 0.00 0.00 09/30/2004 AP 03 000443 AP Manual Cks 0-0, 10/05/2004 0.00 7.98 09/30/2004 GL 03 000458 Monthly Interest Earnings 94.01 0.00 10/31/2004 GL 04 000438 Monthly Interest Earnings 74.06 0.00 11/30/2004 GL 05 000399 Monthly Interest Earnings 162.83 0.00 12/31/2004 GL 06 000436 Monthly Interest Earnings 95.05 0.00 01/05/2005 AP 07 000033 AP Computer Cks 35428-35535,01/05/2005 0.00 1,390.00 01/24/2005 GL 07 000271 TWD l%of Sales for 1/1/04- 12/31/04 13,310.40 0.00 01/31/2005 GL 07 000416 Monthly Interest Earnings 260.06 0.00 02/28/2005 GL 08 000399 Monthly Interest Earnings 182.33 0.00 03/31/2005 GL 09 000485 Monthly Interest Earnings 185.35 0.00 04/30/2005 GL 10 000439 Monthly Interest Earnings 145.54 0.00 05/31/2005 GL 11 000412 Monthly Interest Earnings 192.54 0.00 06/01/2005 AP 12 000011 AP Manual Cks 0-0,06/01/2005 0.00 20.97 06/23/2005 AP 12 000336 AP Computer Cks 37992-38152,06/23/2005 0.00 66.80 07/11/2005 GL 12 000500 COT staff time for District duties 0.00 1,363.05 07/11/2005 GL 12 000500 COT staff time for District duties 0.00 321.09 06/30/2005 GL 12 000522 Monthly Interest Earnings 190.39 0.00 06/30/2005 AP 12 000524 AP Manual Cks 0-0,07/15/2005 0.00 12.99 07/19/2005 GL 12 P00534 PCard-JE#524 -Acruued Payables 12.99 0.00 130-0000-101000 Totals: 79,258.94 15,446.30 3,352.34 91,352.90 130-0000-109000 Interest Receivable GL-Detailed Trial Balance(08/31/2007- 4:25) Page 1 Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance, 130-0000-109000 Totals: 0.00 0.00 0.00 0.00 130-0000 ASSETS Totals: 79,258.94 15,446.30 3,352.34 91,352.90 ASSETS Totals: 79,258.94 15,446.30 3,352.34 91,352.90 LIABILITIES 130-0000-202000 Accounts Payable 07/09/2004 AP 01 000116 AP Computer Cks 32775-32848,07/09/2004 8.88 0.00 07/16/2004 AP 01 000221 AP Computer Cks 32941-32970,07/16/2004 33.40 0.00 07/20/2004 AP 01 000247 0.00 120.00 07/20/2004 AP 01 000248 AP Computer Cks 32971-33013,07/20/2004 120.00 0.00 09/02/2004 AP 03 000021 66.80 66.80 09/02/2004 AP 03 000022 AP Computer Cks 33737-33767,09/02/2004 0.00 0.00 01/05/2005 AP 07 000032 0.00 1,390.00 01/05/2005 AP 07 000033 AP Computer Cks 35428-35535,01/05/2005 1,390.00 0.00 06/23/2005 AP 12 000334 0.00 66.80 06/23/2005 AP 12 000336 AP Computer Cks 37992-38152,06/23/2005 66.80 0.00 06/30/2005 AP 12 000523 0.00 1,525.34 07/19/2005 GL 12 000534 PCard-JE#524 -Acruued Payables 0.00 12.99 130-0000-202000 Totals: (42.28) 1,685.88 3,181.93 (1,538.33) 130-0000-208000 Due to Other Funds 130-0000-208000 Totals: 0.00 0.00 0.00 0.00 130-0000 LIABILITIES Totals: (42.28) 1,685.88 3,181.93 (1,538.33) LIABILITIES Totals: (42.28) 1,685.88 3,181.93 (1,538.33) FUND BALANCE 130-0000-300000 . Fund Balance ' 130-0000-300000 Totals: (79,216.66) 0.00 0.00 (79,216.66) GL-Detailed Trial Balance(08/31/2007- 4:25) Page 2 Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 130-0000 FUND BALANCE Totals: (79,216.66) 0.00 0.00 (79,216.66) FUND BALANCE Totals: (79,216.66) 0.00 0.00 (79,216.66) REVENUE 130-0000-464000 1%PY Water Sales Revenue 13,100.00 01/24/2005 GL 07 000271 TWD 1%of Sales for 1/1/04- 12/31/04 0.00 13,310.40 130-0000-464000 Totals: Var: -210.40 13,100.00 0.00 0.00 13,310.40 (13,310.40) 130-0000-470000 Interest Earnings 1,100.00 07/31/2004 GL 01 000447 Monthly Interest Earnings 0.00 288.40 08/31/2004 GL 02 000468 Monthly Interest Earnings 0.00 252,35 09/30/2004 GL 03 000458 Monthly Interest Earnings 0.00 94.01 10/31/2004 GL 04 000438 Monthly Interest Earnings 0.00 74.06 11/30/2004 GL 05 000399 Monthly Interest Earnings 0.00 162.83 12/31/2004 GL 06 000436 Monthly Interest Earnings 0.00 95.05 01/31/2005 GL 07 000416 Monthly Interest Earnings 0.00 260.06 02/28/2005 GL 08 000399 Monthly Interest Earnings 0.00 182.33 03/31/2005 GL 09 000485 Monthly Interest Earnings 0.00 185.35 04/30/2005 GL 10 000439 Monthly Interest Earnings 0.00 145.54 05/31/2005 GL 11 000412 Monthly Interest Earnings 0.00 192.54 06/30/2005 GL 12 000522 Monthly Interest Earnings 0.00 190.39 130-0000-470000 Totals: Var:-1,022.91 1,100.00 0.00 0.00 2,122.91 (2,122.91) 130-0000-479000 Recovered Expenditures 0.00 130-0000-479000 Totals: 0.00 0.00 0.00 0.00 0.00 130-0000 REVENUE Totals: 14,200.00 0.00 0.00 15,433.31 (15,433.31) REVENUE Totals: 14,200.00 0.00 0.00 15,433.31 (15,433.31) EXPENSE 130-2175 $ Water District 130-2175-601000 Professional/Contractual Svcs 32,500.00 07/11/2005 GL 12 000500 COT staff time for District duties-Koellmeier 886,05 0.00 GL-Detailed Trial Balance(08/31/2007- 4:25) Page 3 Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 07/1 1/2005 GL 12 000500 COT staff time for District duties-T. Wilson 477.00 0.00 07/11/2005 GL 12 000500 COT staff time for District duties-T.lmdieke 21.30 0.00 07/11/2005 GL 12 000500 COT staff time for District duties-M. Wareing 100.86 0.00 07/11/2005 GL 12 000500 COT staff time for District duties-R Dawes 82.34 0,00 07/11/2005 GL 12 000500 COT staff time for District duties-Bewersdorff 116.59 0.00 130-2175-601000 Totals: Var:30,815.86 32,500.00 0.00 1,684.14 0.00 1,684.14 130-2175-613000 Special Department Expenses 53,597.00 06/30/2005 AP 12 000523 WASFI150- Washington Co Department of Ck#38516 1,441.84 0.00 2005 Election Costs 130-2175-613000 Totals: Var:52,155.16 53,597.00 0.00 1,441.84 0.00 1,441.84 130-2175-620000 Office Supplies&Expenses 0,00 130-2175-620000 Totals: 0.00 0.00 0.00 0.00 0.00 130-2175-621000 Advertising&Publicity 3,500.00 09/02/2004 AP 03 000021 TIM00370- Community Newspapers Inc Ck#33764 66.80 0.00 Adj-from check 32968 09/02/2004 AP 03 000021 Unapplied Payment 0.00 66.80 06/23/2005 AP 12 000334 TIM00370- Community Newspapers Inc Ck#38131 66.80 0.00 Public Notice/Water Budget Hearing 06/30/2005 AP 12 000523 TIM00370- Community Newspapers Inc Ck#38514 83.50 0.00 TT 10608/iBudget Hearing-TWD 130-2175-621000 Totals: Var: 3,349.70 3,500.00 0.00 217.10 66.80 150.30 130-2175-622000 Fees&Licenses 0.00 130-2175-622000 Totals: 0.00 0.00 0.00 0.00 0.00 130-2175-623000 Dues&Subscriptions 120.00 07/20/2004 AP 01 000247 SPE12613- Special Districts Assoc Ck#33001 120.00 0.00 Dues F/Y 04-05 130-2175-623000 Totals: 120.00 0.00 120.00 0.00 120.00 130-2175-624000 -• Travel,Food&Lodging 200.00 08/31/2004 GL 02°000454 Safeway/Snacks.Wtr Dist Brd Commisioner 7.18 0.00 09/30/2004 AP 03 000443 AP Manual Cks 0-0, 10/05/2004 7.98 0.00 06/01/2005 AP 12 000011 AP Manual Cks 0-0,06/01/2005 7.48 0.00 GL-Detailed Trial Balance(08/31/2007- 4:25) Page 4 Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balanc 06/01/2005 AP 12 000011 AP Manual Cks 0-0,06/01/2005 5.99 0.00 06/01/2005 AP 12 000011 AP Manual Cks 0-0,06/01/2005 7.50 0.00 06/30/2005 AP 12 000524 AP Manual Cks 0-0,07/15/2005 12.99 0.00 130-2175-624000 Totals: Var: 150.88 200.00 0.00 49.12 0.00 49.12 130-2175-625000 Education&Training 0.00 130-2175-625000 Totals: 0.00 0.00 0.00 0.00 0.00 130-2175-632000 Insurance 1,300.00 01/05/2005 AP 07 000032 SPE12613- Special Districts Assoc Ck#35522 1,390.00 0.00 Tigard Wtr Dist-Insurance Renewal 130-2175-632000 Totals: Var: -90.00 1,300.00 0.00 1,390.00 0.00 1,390.00 130-2175 EXPENSE Totals: 91,217.00 0.00 4,902.20 66.80 4,835.40 130-8000 Transfers/Contingency 130-8000-800000 Contingency/Reserve 0.00 130-8000-800000 Totals: 0.00 0.00 0.00 0.00 0.00 130-8000 EXPENSE Totals: 0.00 0.00 0.00 0.00 0.00 EXPENSE Totals: 91,217.00 0.00 4,902.20 66.80 4,835.40 130 Totals: (77,017.00) 0.00 22,034.38 22,034.38 0.00 Report Totals: (77,017.00) 0.00 22,034.38 22,034.38 0.00 GL-Detailed Trial Balance(08/31/2007- 4:25) Page 5 Submitted at the TWD Meeting General Ledger By: IA h Detailed Trial Balance COPY Date: 9/y/..2-do 7 Agenda Item No.: /0 sal User:roger Printed:08/31/2007- 4:24 T I GARD Period 1 to 12,2007 Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 130 TIGARD WATER DISTRICT ASSETS 130-0000-101000 Cash&Investments 07/15/2006 AP 01 000207 AP Computer Cks 46325-46383,07/15/2006 0.00 96.03 07/27/2006 GL 01 000372 Reverse JE#487 Set Pcard in Payables See JE#485/4 0.00 7.78 07/31/2006 AP 01 000439 AP Manual Cks 0-0,08/09/2006 0.00 21.75 08/10/2006 GL 01 000443 BofA PCard Accrual July Expenses 21.75 0.00 08/14/2006 GL 01 000450 Monthly Interest Earnings 283.66 0.00 08/23/2006 GL 02 000407 Reverse Pcard AP Payables JE#443-July&JE#492-J 0.00 21.75 08/30/2006 AP 02 000528 AP Computer Cks 47146-47206,08/30/2006 0.00 120.00 09/18/2006 GL 02 000585 Monthly Interest Earnings 242.06 0.00 09/14/2006 AP 03 000189 AP Computer Cks 47359-47465,09/14/2006 0.00 1,360.00 09/29/2006 AP 03 000459 AP Computer Cks 47712-47771,09/29/2006 0.00 140.00 09/30/2006 GL 03 000494 BofA Pcard 8/28/06-9/27/06 0.00 8.47 10/09/2006 GL 03 000501 BofA Pcard 8/28/06-9/27/06 into Payables 8.47 0.00 10/09/2006 GL 03 000502 Monthly Interest Earnings 192.29 0.00 10/24/2006 GL 04 000360 BofA Pcard 8/28/06-9/27/06 Rev JE#501 Sep'06 0.00 8.47 10/31/2006 GL 04 000531 Bank of America PCard Charges-(09/28/06- 10/27/ 0.00 8.99 11/09/2006 GL 04 000539 BofA PCard Setup Payables-Oct'06 8.99 0.00 11/14/2006 GL 04 000541 Monthly Interest Earnings 528.74 0.00 11/03/2006 AP 05 000060 AP Computer Cks 48277-48356, 11/03/2006 0.00 100.00 11/27/2006 GL 05 000414 BofA PCard-Oct'06-JE#539 Payment 0.00 8.99 11/29/2006 AP 05 000469 AP Computer Cks 48725-48811, 11/29/2006 0.00 100.00 12/11/2006 GL 05 000526 Monthly Interest Earnings 336.18 0.00 12/13/2006 AP 06 000182 AP Computer Cks 49000-49101, 12/13/2006 0.00 20.00 12/27/2006 AP 06 000398 AP Computer Cks 49262-49292, 12/27/2006 0.00 1,745.00 01/10/2007 GL 06 000489 Monthly Interest Earnings 390.57 0.00 01/30/2007 GL 07 000442 TWD 1%of Water Sales 01/01/06-12-31-06 15,474.73 0.00 01/31/2007 GL 07 000516 Bank of America PCard Charges-(12/28/2006.01/2 0.00 5.93 02/08/2007 GL 07 000523 Set up PCard Payables 12/28/06- 1/27/07 5.93 0.00 02/08/2007 GL 07 000524 Monthly Interest Earnings 308.60 0.00 02/23/2007 GL 08 000362 Reverse PCard Payables JE#523 0.00 5.93 03/09/2007 GL 08 000485 Monthly Interest Earnings 384.43 0.00 GL-Detailed Trial Balance(08/31/2007- 4:24) Page 1 * Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 04/10/2007 GL 09 000527 Monthly Interest Earnings 408.09 0.00 04/30/2007 GL 10 000507 Bank of America PCard Charges-(03/28/2007-04/27/ 0.00 5.59 04/30/2007 GL 10 000508 Setup Payables for PCard 03/28/07-04/27/07 5.59 0.00 04/30/2007 GL 10 000519 Monthly Interest Earnings • 602.77 0.00 05/29/2007 GL 11 000410 Reverse PCard Payables JE#508 0.00 5.59 05/31/2007 GL 11 000491 Bank of America PCard Charges-(04/28/07-05/27/07 0.00 • 7.49 06/07/2007 GL 11 000493 Payables for PCard Purchases 4/28/07-5/27/07 7.49 0.00 06/08/2007 GL 11 000504 Monthly Interest Earnings 0.00 0.73 06/08/2007 GL 11 000505 Monthly Interest Earnings 457.11 0.00 06/08/2007 AP 12 000116 AP Computer Cks 51708-51818,06/08/2007 0.00 657.70 06/21/2007 GL 12 000349 PCard Purchase Pymt JE#493 0.00 7.49 06/29/2007 AP 12 000498 AP Computer Cks 52119-52212,06/29/2007 0.00 5,748.52 06/30/2007 GL 12 000530 Bank of America PCard Charges-(05/28/2007-06/27/ 0.00 463.60 07/10/2007 GL 12 000534 Setup Payables for PCard for 05-28 thru 06-27-07 463.60 0.00 06/30/2007 GL 12 000538 Adj/Rect#36200/Batch 427-06-2007 200.00 0.00 06/30/2007 GL 12 000589 Monthly Interest Earnings 484.17 0.00 06/30/2007 GL 12 000595 Staff time for Water District duties 0.00 13,793.87 06/30/2007 GL 12 000595 Staff time for Water District duties 0.00 778.73 130-0000-101000 Totals: 90,179.71 20,815.22 25,248.40 85,746.53 130-0000-109000 Interest Receivable 130-0000-109000 Totals: 0.00 0.00 0.00 0.00 130-0000 ASSETS Totals: 90,179.71 20,815.22 25,248.40 85,746.53 ASSETS Totals: 90,179.71 20,815.22 25,248.40 85,746.53 LIABILITIES 130-0000-202000 Accounts Payable 07/15/2006 AP 01 000207 AP Computer Cks 46325-46383,07/15/2006 96.03 0.00 07/27/2006 GL 01 000372 Reverse JE#487 Set Pcard in Payables See JE#485/4 7.78 0.00 08/10/2006 GL 01 000443 BofA PCard Accrual July Expenses 0.00 21.75 08/23/2006 GL 02 000407 Reverse Pcard AP Payables JE#443-July&JE#492-J 21.75 0.00 08/30/2006 AP 02 000527 AP Invoice Batch 029-08-2006 0.00 120.00 08/30/2006 AP 02 000528 AP Computer Cks 47146-47206,08/30/2006 120.00 0.00 09/14/2006 AP 03 000188 AP Invoice Batch 014-09-2006 0.00 1,360.00 09/14/2006 AP 03 000189 AP Computer Cks 47359-47465,09/14/2006 1,360.00 0.00 09/29/2006 AP 03 000458 AP Invoice Batch 029-09-2006 0.00 140.00 09/29/2006 AP 03 000459 AP Computer Cks 47712-47771,09/29/2006 140.00 0.00 10/09/2006 GL 03 000501 BofA Pcard 8/28/06-9/27/06 into Payables 0.00 8.47 GL-Detailed Trial Balance(08/31/2007- 4:24) Page 2 t Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 10/24/2006 GL 04 000360 BofA Pcard 8/28/06-9/27/06 Rev JE#501 Sep'06 8.47 0.00 11/09/2006 GL 04 000539 BofA PCard Setup Payables-Oct'06 0.00 8.99 11/03/2006 AP 05 000052 AP Invoice Batch 002-11-2006 0.00 100.00 11/03/2006 AP 05 000060 AP Computer Cks 48277-48356, 11/03/2006 100.00 0,00 11/27/2006 GL 05 000414 BofA PCard-Oct'06-JE#539 Payment 8.99 0'.00 11/29/2006 AP 05 000467 AP Invoice Batch 028-11-2006 0.00 '101.00 11/29/2006 AP 05 000469 AP Computer Cks 48725-48811, 11/29/2006 100.00 0.00 12/13/2006 AP 06 000180 AP Invoice Batch 012-12-2006 0.00 20.00 12/13/2006 AP 06 000182 AP Computer Cks 49000-49101, 12/13/2006 20.00 0.00 12/27/2006 AP 06 000397 AP Invoice Batch 023-12-2006 0.00 1,745.00 12/27/2006 AP 06 000398 AP Computer Cks 49262-49292, 12/27/2006 1,745.00 0.00 02/08/2007 GL 07 000523 Set up PCard Payables 12/28/06- 1/27/07 0.00 5.93 02/23/2007 GL 08 000362 Reverse PCard Payables JE#523 5.93 0.00 04/30/2007 GL 10 000508 Setup Payables for PCard 03/28/07-04/27/07 0.00 5.59 05/29/2007 GL 11 000410 Reverse PCard Payables JE#508 5.59 0.00 06/07/2007 GL 11 000493 Payables for PCard Purchases 4/28/07-5/27/07 0.00 7.49 06/08/2007 AP 12 000115 AP Invoice Batch 007-06-2007 0.00 657.70 06/08/2007 AP 12 000116 AP Computer Cks 51708-51818,06/08/2007 657.70 0.00 06/21/2007 GL 12 000349 PCard Purchase Pymt JE#493 7.49 0.00 06/29/2007 AP 12 000497 AP Invoice Batch 027-06-2007 0.00 5,748.52 06/29/2007 AP 12 000498 AP Computer Cks 52119-52212,06/29/2007 5,748.52 0.00 07/10/2007 GL 12 000534 Setup Payables for PCard for 05-28 thru 06-27-07 0.00 463.60 06/30/2007 AP 12 000555 AP Invoice Batch 033-07-2007 0.00 58.45 06/30/2007 AP 12 000591 AP Invoice Batch 035-07-2007 0.00 2,800.55 130-0000-202000 Totals: (103.81) 10,153.25 13,372.04 (3,322.60) 130-0000-208000 Due to Other Funds 130-0000-208000 Totals: 0.00 0.00 0.00 0.00 130-0000 LIABILITIES Totals: (103.81) 10,153.25 13,372.04 (3,322.60) LIABILITIES Totals: (103.81) 10,153.25 13,372.04 (3,322.60) FUND BALANCE 130-0000-300000 Fund Balance 130-0000-300000 Totals: (90,075.90) 0.00 0.00 (90,075.90) GL-Detailed Trial Balance(08/31/2007- 4:24) Page 3 Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 130-0000 FUND BALANCE Totals: (90,075.90) 0.00 0.00 (90,075.90) c . i FUND BALANCE Totals: (90,075.90) 0.00 ' 0.00 (90,075.90) REVENUE 130-0000-464000 1%PY Water Sales Revenue 14,500.00 01/30/2007 GL 07 000442 TWD 1%of Water Sales 01/01/06-12-31-06 0.00 15,474.73 130-0000-464000 Totals: Var: -974.73 14,500.00 0.00 0.00 15,474.73 (15,474.73) 130-0000-470000 Interest Earnings 2,500.00 08/14/2006 GL 01 000450 Monthly Interest Earnings 0.00 283.66 09/18/2006 GL 02 000585 Monthly Interest Earnings 0.00 242.06 10/09/2006 GL 03 000502 Monthly Interest Earnings 0.00 192.29 11/14/2006 GL 04 000541 Monthly Interest Earnings 0.00 528.74 12/11/2006 GL 05 000526 Monthly Interest Earnings 0.00 336.18 01/10/2007 GL 06 000489 Monthly Interest Earnings 0.00 390.57 02/08/2007 GL 07 000524 Monthly Interest Earnings 0.00 308.60 03/09/2007 GL 08 000485 Monthly Interest Earnings 0.00 384.43 04/10/2007 GL 09 000527 Monthly Interest Earnings 0.00 408.09 04/30/2007 GL 10 000519 Monthly Interest Earnings 0.00 602.77 06/08/2007 GL 11 000504 Monthly Interest Earnings 0.73 0.00 06/08/2007 GL 11 000505 Monthly Interest Earnings 0.00 457.11 06/30/2007 GL 12 000589 Monthly Interest Earnings 0.00 484.17 130-0000-470000 Totals: Var: -2,117.94 2,500.00 0.00 0.73 4,618.67 (4,617.94) 130-0000-479000 Recovered Expenditures 0.00 130-0000-479000 Totals: 0.00 0.00 0.00 0.00 0.00 130-0000 REVENUE Totals: 17,000.00 0.00 0.73 20,093.40 (20,092.67) REVENUE Totals: 17,000.00 0.00 0.73 20,093.40 (20,092.67) GL-Detailed Trial Balance(08/31/2007- 4:24) Page 4 Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance EXPENSE 130-2175 Water District 130-2175-601000 Professional/Contractual Svcs 42,000.00 09/14/2006 AP 03 000188 CAB01001 - Cable Huston Benedict&Haagen Ck#47370 1,360.00 0.00 Tigard Water District Legal Counsel 09/29/2006 AP 03 000458 CAB01001 - Cable Huston Benedict&Haagen Ck#47718 140.00 0.00 Tigard Water District Legal Counsel 11/03/2006 AP 05 000052 CAB01001 - Cable Huston Benedict&Haagen Ck#48283 100.00 0.00 Tigard Water District Legal Counsel 11/29/2006 AP 05 000467 CAB01001 - Cable Huston Benedict&Haagen Ck#48732 100.00 0.00 Tigard Water District Legal Counsel 06/08/2007 AP 12 000115 CAB01001 - Cable Huston Benedict&Haagen Ck#51721 657.70 0.00 Tigard Water Dist-Attorney Expense 06/29/2007 AP 12 000497 CAB01001 - Cable Huston Benedict& Haagen Ck#52130 3,866.39 0.00 Attorney Expense-Tigard Water 06/30/2007 AP 12 000591 CAB01001 - Cable Huston Benedict&Haagen Ck#52684 2,620.00 0.00 Tigard Water District-Legal Counsel 06/30/2007 GL 12 000595 Staff time for Water District duties 7,688.40 0.00 06/30/2007 GL 12 000595 Staff time for Water District duties 930.00 0.00 06/30/2007 GL 12 000595 Staff time for Water District duties 2,177.76 0.00 06/30/2007 GL 12 000595 Staff time for Water District duties 2,205.23 0.00 06/30/2007 GL 12 000595 Staff time for Water District duties 792.48 0.00 06/30/2007 GL 12 000595 Staff time for Water District duties 301.52 0.00 06/30/2007 GL 12 000595 Staff time for Water District duties 349.65 0.00 06/30/2007 GL 12 000595 Staff time for Water District duties 127.56 0.00 130-2175-601000 Totals: Var: 18,583.31 42,000.00 0.00 23,416.69 0.00 23,416.69 130-2175-613000 Special Department Expenses 63,316.00 06/29/2007 AP 12 000497 WASFI150- Washington Co Department of Ck#52210 1,882.13 0.00 May 15,2007 Election Costs 06/30/2007 GL 12 000530 farewell gifts for outgoing TWD members 108.00 0.00 130-2175-613000 Totals: Var: 61,325.87 63,316.00 0.00 1,990.13 0.00 1,990.13 130-2175-620000 Office Supplies&Expenses 300.00 06/30/2007 GL 12 000530 "OfcMax-Binders 300.62 0.00 130-2175-620000 Totals: Var: -0.62 300.00 0.00 300.62 0.00 300.62 130-2175-621000 Advertising&Publicity 2,650.00 06/30/2007 AP 12 000555 TIM00370- Community Newspapers Inc Ck#52497 58.45 0.00 Ad/Water Dist Budget NTC Mtgs GL-Detailed Trial Balance(08/31/2007- 4:24) Page 5 ' Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 06/30/2007 AP 12 000591 ORE04221 - Oregonian Publishing Co Ck#52744 80.35 0.00 Ad/Public Notice/Mtg 06/30/2007 AP 12 000591 TIM00370- Community Newspapers Inc Ck#52776 100.20 0.00 Ad/Budget Hearing-Water Dist 130-2175-621000 Totals: Var:2,411.00 2,650.00 0.00 239.00 10.00 239.00 130-2175-622000 Fees&Licenses 20.00 12/13/2006 AP 06 000180 SEC00000- Secretary of State Ck#49084 20.00 0.00 FY 05-06/Tigard Water Dist 130-2175-622000 Totals: 20.00 0.00 20.00 0.00 20.00 130-2175-623000 Dues&Subscriptions 150.00 08/30/2006 AP 02 000527 SPE12613 - Special Districts Assoc Ck#47194 120.00 0.00 Dues FY 06-07 130-2175-623000 Totals: Var: 30.00 150.00 0.00 120.00 0.00 120.00 130-2175-624000 Travel,Food&Lodging 600.00 07/31/2006 AP 01 000439 MEY42121 - Fred Meyer Inc Ck#0 21.75 0.00 TWD meeting refreshments 09/30/2006 GL 03 000494 refreshments for TWD meeting 8.47 0.00 10/31/2006 GL 04 000531 refreshments for TWD meeting 8.99 0.00 01/31/2007 GL 07 000516 TWD meeting refreshments 5.93 0.00 04/30/2007 GL 10 000507 refreshments for TWD meeting 5.59 0.00 05/31/2007 GL 11 000491 refreshments for Tigard Water District meeting 7.49 0.00 06/30/2007 GL 12 000530 refreshments for TWD meeting 42.00 0.00 06/30/2007 GL 12 000530 refreshments for TWD meeting 9.99 0.00 06/30/2007 GL 12 000530 refreshments for TWD meeting 2.99 0.00 130-2175-624000 Totals: Var:486.80 600.00 0.00 113.20 0.00 113.20 130-2175-625000 Education&Training 500.00 130-2175-625000 Totals: Var:500.00 500.00 0.00 0.00 0.00 0.00 130-2175-632000 Insurance 2,300.00 12/27/2006 AP 06 000397 SPE12613- Special Districts Assoc Ck#49290 1,745.00 0.00 Tigard Water Dist-Insurance 06/30/2007 GL 12 000538 Adj/Rect#36200/Batch 427-06-2007 0.00 200.00 130-2175-632000 Totals: Var: 755.00 2,300.00 0.00 1,745.00 200.00 1,545.00 GL-Detailed Trial Balance(08/31/2007- 4:24) Page 6 Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 130-2175 EXPENSE Totals: 111,836.00 0.00 27,944.64 200.00 27,744.64 130-8000 Transfers/Contingency 130-8000-800000 Contingency/Reserve 0.00 - 130-8000-800000 Totals: 0.00 0.00 0.00 0.00 0.00 130-8000 EXPENSE Totals: 0.00 0.00 0.00 0.00 0.00 EXPENSE Totals: 111,836.00 0.00 27,944.64 200.00 27,744.64 130 Totals: (94,836.00) 0.00 58,913.84 58,913.84 0.00 Report Totals: (94,836.00) 0.00 58,913.84 58,913.84 0.00 GL-Detailed Trial Balance(08/31/2007- 4:24) Page 7 Submitted at the TWD Meeting General Ledger Detailed Trial Balance Date: 7�%1, c,-7 Agenda Item No.: /c2 111 User: roger COPY s an Printed: 08/31/2007- 4:25 TIGARD Period 1 to 2,2008 Account Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 130 TIGARD WATER DISTRICT ASSETS 130-0000-101000 Cash&Investments 07/13/2007 GL 01 000170 Reverse PCard Payables-JE#534 0.00 463.60 07/17/2007 AP 01 000213 AP Computer Cks 52442-52501,07/17/2007 0.00 58.45 07/31/2007 GL 01 000463 Bank of America PCard Charges-(06/28/2007-07/27/ 0.00 81.64 07/31/2007 GL 01 000465 Set up PCard Purchase Payables-7/1-7/28/07 JE463 81.64 0.00 08/22/2007 GL 01 000478 Interest allocation based on daily average balance 253.69 0.00 08/03/2007 AP 02 000043 AP Computer Cks 52669-52796,08/03/2007 0.00 2,800.55 08/16/2007 AP 02 000245 AP Computer Cks 53026-53102,08/16/2007 0.00 91.84 08/21/2007 AP 02 000329 AP Computer Cks 53146-53183,08/21/2007 0.00 75.00 08/29/2007 AP 02 000474 AP Computer Cks 53208-53313,08/29/2007 0.00 1,320.80 130-0000-101000 Totals: 85,746.53 335.33 4,891.88 81,189.98 130-0000-109000 Interest Receivable 130-0000-109000 Totals: 0.00 0.00 0.00 0.00 130-0000 ASSETS Totals: 85,746.53 335.33 4,891.88 81,189.98 ASSETS Totals: 85,746.53 335.33 4,891.88 81,189.98 LIABILITIES 130-0000-202000 Accounts Payable 07/13/2007 GL 01 000170 Reverse PCard Payables-JE#534 463.60 0.00 07/17/2007 AP 01 000213 AP Computer Cks 52442-52501,07/17/2007 58.45 0.00 07/31/2007 GL 01 000465 Set up PCard Purchase Payables-7/1-7/28/07 JE463 0.00 81.64 08/03/2007 AP 02 000043 AP Computer Cks 52669-52796,08/03/2007 2,800.55 0.00 08/16/2007 AP 02 000244 AP Invoice Batch 017-08-2007 0.00 91.84 GL-Detailed Trial Balance(08/31/2007- 4:25 ) Page 1 Account*Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 08/16/2007 AP 02 000245 AP Computer Cks 53026-53102,08/16/2007 91.84 0.00 08/21/2007 AP 02 000326 AP Invoice Batch 022-08-2007 0.00 75.00 08/21/2007 AP 02 000329 AP Computer Cks 53146-53183,08/21/2007 75.00 0.00 08/29/2007 AP 02 000472 AP Invoice Batch 028-08-2007 0.00 1,320.80 08/29/2007 AP 02 000474 AP Computer Cks 53208-53313,08/29/2007 1,320.80 0.,bo 130-0000-202000 Totals: (3,322.60) 4,810.24 1,569.28 (81.64) 130-0000-208000 Due to Other Funds 130-0000-208000 Totals: 0.00 0.00 0.00 0.00 130-0000 LIABILITIES Totals: (3,322.60) 4,810.24 1,569.28 (81.64) LIABILITIES Totals: (3,322.60) 4,810.24 1,569.28 (81.64) FUND BALANCE 130-0000-300000 Fund Balance 130-0000-300000 Totals: (82,423.93) 0.00 0.00 (82,423.93) 130-0000 FUND BALANCE Totals: (82,423.93) 0.00 0.00 (82,423.93) FUND BALANCE Totals: (82,423.93) 0.00 0.00 (82,423.93) REVENUE 130-0000-464000 1%PY Water Sales Revenue 15,500.00 130-0000-464000 Totals: Var: 15,500.00 15,500.00 0.00 0.00 0.00 0.00 130-0000-470000 Interest Earnings 3,700.00 08/22/2007 GL 01 000478 Interest allocation based on daily average balance 0.00 253.69 130-0000-470000 Totals: Var: 3,446.31 3,700.00 0.00 0.00 253.69 (253.69) 130-0000-479000 Recovered Expenditures 0.00 130-0000-479000 Totals: 0.00 0.00 0.00 0.00 0.00 GL-Detailed Trial Balance(08/31/2007- 4:25 ) Page 2 Account*Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 130-0000 REVENUE Totals: 19,200.00 0.00 0.00 253.69 (253,69) , REVENUE Totals: 19,200.00 0.00 0.00 253.59 (253.69) EXPENSE 130-2175 Water District 130-2175-601000 Professional/Contractual Svcs 47,000.00 08/29/2007 AP 02 000472 Eakins-Eileen G Eakins Ck#53239 1,000.00 0.00 Tigard Water Dist-Legal Fees Deposit 130-2175-601000 Totals: Var:46,000.00 47,000.00 0.00 1,000.00 0.00 1,000.00 130-2175-613000 Special Department Expenses 998.00 130-2175-613000 Totals: Var: 998.00 998.00 0.00 0.00 0.00 0.00 130-2175-620000 Office Supplies&Expenses 300.00 130-2175-620000 Totals: Var: 300.00 300.00 0.00 0.00 0.00 0.00 130-2175-621000 Advertising&Publicity 2,700.00 08/16/2007 AP 02 000244 TIM00370- Community Newspapers Inc Ck#53091 29.22 0.00 Ad/Regular Mtg/Tigard Water Dist 08/16/2007 AP 02 000244 TIM00370- Community Newspapers Inc Ck#53091 33.40 0.00 Ad/Regular Mtg/Tigard Water Dist 08/16/2007 AP 02 000244 TIM00370- Community Newspapers Inc Ck#53091 29.22 0.00 Ad/Hearing/Hiteon Creek Enhancement 130-2175-621000 Totals: Var:2,608.16 2,700.00 0.00 91.84 0.00 91.84 130-2175-622000 Fees&Licenses 20.00 08/29/2007 AP 02 000472 SEC00000- Secretary of State Ck#53290 20.00 0.00 Filing Fee FY 06-07 130-2175-622000 Totals: 20.00 0.00 20.00 0.00 20.00 130-2175-623000 Dues&Subscriptions 150.00 130-2175-623000 Totals: Var: 150.00 150.00 0.00 0.00 0.00 0.00 GL-Detailed Trial Balance(08/31/2007- 4:25 ) Page 3 AccountNumber Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance 130-2175-624000 Travel,Food&Lodging 600.00 08/29/2007 AP 02 000472 Hen 14640-Ken Henschel Ck#53244 22.75 0.00 Special Dists Training-Aug 20 @ Newport 08/29/2007 AP 02 000472 Hen 14640-Ken Henschel Ck#53244 148.07 Qr00 Special Dists Training-Aug 20 @ Newport 08/29/2007 AP 02 000472 Hen14640-Ken Henschel Ck#53244 129.98 0.00 Special Dists Training-Aug 20 @ Newport 130-2175-624000 Totals: Var:299.20 600.00 0.00 300.80 0.00 300.80 130-2175-625000 Education&Training 500.00 07/31/2007 GL 01 000463 meeting registration for TWD board member Kinton F 75.00 0.00 07/31/2007 GL 01 000463 refreshments for TWD meeting 6.64 0.00 08/21/2007 AP 02 000326 SPE12613- Special Districts Assoc Ck#53180 75.00 0.00 Henschel,K-Board Training/Newport,Or 130-2175-625000 Totals: Var:343.36 500.00 0.00 156.64 0.00 156.64 130-2175-632000 Insurance 2,500.00 130-2175-632000 Totals: Var: 2,500.00 2,500.00 0.00 0.00 0.00 0.00 130-2175 EXPENSE Totals: 54,768.00 0.00 1,569.28 0.00 1,569.28 130-8000 Transfers/Contingency 130-8000-800000 Contingency/Reserve 8,000.00 130-8000-800000 Totals: Var: 8,000.00 8,000.00 0.00 0.00 0.00 0.00 130-8000 EXPENSE Totals: 8,000.00 0.00 0.00 0.00 0.00 EXPENSE Totals: 62,768.00 0.00 1,569.28 0.00 1,569.28 130 Totals: (43,568.00) 0.00 6,714.85 6,714.85 0.00 GL-Detailed Trial Balance(08/31/2007. 4:25) Page 4 Aecoun*Number Description Budget Beginning Balance Debit This Period Credit This Period Ending Balance Report Totals: (43,568.00) 0.00 6,714.85 6,714.85 0.00 GL-Detailed Trial Balance(08/31/2007- 4:25) Page 5