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Home My WebLink About2021.12.15 - THCA - Agenda - Regular MeetingCopies of staff reports or other written documentation relating to agenda items are on file in the Office of the City Clerk at Diamond Bar City Hall, and are available for public inspection. If requested, the agenda will be made available in an alternative format to a person with disability as required by Section 202 of the Americans with Disabilities Act of 1990. If you have questions regarding an agenda item, please contact the Authority Secretary at (909) 839-7010 during regular business hours. In an effort to comply with the requirements of Title II of the Americans with Disabilities Act of 1990, the Tres Hermanos Conservation Authority requires that any person in need of any type of special equipment, assistance or accommodation(s) in order to communicate at a public meeting, must inform the Authority Secretary a minimum of 72 hours prior to the scheduled meeting . TRES HERMANOS CONSERVATION AUTHORITY BOARD OF DIRECTORS REGULAR MEETING DECEMBER 15, 2021 AGENDA 6:00 p.m. CITY OF DIAMOND BAR 21810 COPLEY DR. DIAMOND BAR, CALIFORNIA Chair, Ray Marquez Vice-Chair, Cathy Marcucci Director, Nancy Lyons Director, Cory Moss Director, Peter Rogers Director, Newell Ruggles Director, Steve Tye Addressing the Authority: NOTICE OF TELEPHONIC/IN PERSON MEETING: The Tres Hermanos Conservation Authority shall be held telephonically and in person in the Windmill Room, City of Diamond Bar City Hall. Directors and limited staff will be physically present for this meeting. If you would like to attend the meeting in person, please note that face coverings are required to be worn at all times. How to Observe the Meeting: Members of the public who wish to listen ONLY may join the meeting by calling the following conference call number: +1 (562) 247-8422 and entering the Access Code: 801-349-287. How to Submit Public Comment: Members of the public may provide public comment by sending written comments to the Authority Clerk by email at cityclerk@DiamondBarCA.gov by 4:00 p.m. on the day of the meeting. Please indicate in the Subject Line “FOR PUBLIC COMMENT.” Written comments will be distributed to the Authority Directors and noted for the record at the meeting. Alternatively, public comment may be submitted by joining the meeting in person or logging onto the meeting through this link:https://attendee.gotowebinar.com/register/2764115477210570764. Members of the public will be called upon one at a time during the Public Comment portion of the agenda, and will be asked to state their name and agenda item they wish to comment on. DECEMBER 15, 2021 PAGE 2 THCA Agenda 1. CALL TO ORDER PLEDGE OF ALLEGIANCE ROLL CALL 2. PUBLIC COMMENTS: At this time, members of the public may address the Authority regarding any items within the subject matter jurisdiction of the Authority provided NO action or discussion may be taken on any item not appearing on the agenda, except the Authority may BRIEFLY respond to statements made or questions posed. Comments are limited to five minutes per Speaker. 3. CONSENT CALENDAR: 3.1 Minutes of the November 17, 2021 Regular Meeting. Recommended Action: Approve the November 17, 2021 Regular Tres Hermanos Conservation Authority meeting minutes. 3.2 Payment Register Recommended Action: That the Authority receive and file the payment register for the month ended October 31, 2021. 3.3 Treasurer's Report for the Month Ended October 31, 2021. Recommended Action: That the Authority receive and file the Treasurer's Report for the month ended October 31, 2021. 3.4 Transmittal of the Audited Financial Statements for Fiscal Year 2020-2021 Recommended Action: That the Authority receive and file the Audited Financial Statements for the fiscal year ended June 30, 2021. 3.5 CONTINUED USE OF TELECONFERENCING IN ACCORDANCE WITH ASSEMBLY BILL 361 FOR MEETINGS OF THE TRES HERMANOS CONSERVATION AUTHORITY Recommended Action: DECEMBER 15, 2021 PAGE 3 THCA Agenda Adopt Resolution No. THCA 2021-07 entitled: A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TRES HERMANOS CONSERVATION AUTHORITY MAKING SPECIFIED FINDINGS RELATING TO THE CONTINUED USE OF TELECONFERENCING IN ACCORDANCE WITH ASSEMBLY BILL 361 FOR MEETINGS OF THE AUTHORITY SUBJECT TO STATE OPEN MEETING LAWS. 4. OLD BUSINESS: 4.1 SELECTION OF A TRES HERMANOS CONSERVATION AUTHORITY LOGO Recommended Action: Provide direction on a preferred logo design for the Tres Hermanos Conservation Authority. 5. NEW BUSINESS: There is none. 6. AUTHORITY DIRECTOR COMMENTS: 7. ADJOURNMENT: The next regular Tres Hermanos Conservation Authority meeting will be held on Wednesday, January 19, 2021 at 6:00 p.m. TRES HERMANOS CONSERVATION AUTHORITY ITEM NO. 3.1 3.1 Packet Pg. 4 TRES HERMANOS CONSERVATION AUTHORITY STAFF REPORT AGENDA NO. 3.1 Date: December 15, 2021 To: Chair and Board of Directors From: Daniel Fox, Executive Director Subject: Minutes of the November 17, 2021 Regular Meeting. Recommendation: Approve the November 17, 2021 Regular Tres Hermanos Conservation Authority meeting minutes. Background/Analysis: Attached for Board review and approval are the minutes of the November 17, 2021 Tres Hermanos Conservation Authority meeting. Respectfully Submitted, Reviewed By, Attachments: 1. November 17, 2021 Tres Hermanos Conservation Authority Minutes 3.1 Packet Pg. 5 TRES HERMANOS CONSERVATION AUTHORITY REGULAR BOARD OF DIRECTORS MEETING MINUTES DIAMOND BAR, CALIFORNIA NOVEMBER 17, 2021 PAGE 1 1. CALL TO ORDER The Regular Meeting of the Tres Hermanos Conservation Authority was called to order by Chair Marquez at 6:00 p.m. Chair Marquez stated that consistent with COVID-19 regulations, some Directors and staff participated via teleconference and the Public was invited to join the meeting in person, online or by phone at the numbers printed on the agenda. PLEDGE OF ALLEGIANCE The Pledge of Allegiance was led by Director Steve Tye. ROLL CALL Directors in attendance in Windmill Room: Director Nancy Lyons Director Peter Rogers Director Steve Tye Chair Ray Marquez Directors in attendance telephonically: Director Cory Moss Director Newell Ruggles Vice-Chair Cathy Marcucci Directors absent: None Staff in attendance in Windmill Room: Dan Fox, Executive Director; Kristina Santana, Authority Secretary. Staff in attendance in telephonically: Tracy Egoscue, Authority Counsel; Sam Pedroza, City of Industry Public Affairs Manager; Josh Nelson, Administrative Director 2. PRESENTATIONS: 2.1 Senator Josh Newman (CA-29) District Update Senator Josh Newman provided a legislative update. 3.1.a Packet Pg. 6 TRES HERMANOS CONSERVATION AUTHORITY REGULAR BOARD OF DIRECTORS MEETING MINUTES DIAMOND BAR, CALIFORNIA NOVEMBER 17, 2021 PAGE 2 3. PUBLIC COMMENTS: NONE 4. CONSENT CALENDAR 4.1 MINUTES OF THE OCTOBER 25, 2021 SPECIAL MEETING RECOMMENDED ACTION: Approve as submitted. 4.2 PAYMENT REGISTER RECOMMENDED ACTION: Receive and file payment register for the month ended September 30, 2021. 4.3 TREASURER’S REPORT FOR THE MONTH ENDED SEPTEMBER 2021 RECOMMENDED ACTION: Receive and file the Treasurer’s Report for the months ended September 30, 2021. 4.4 USE OF TELECONFERENCING IN ACCORDANCE WITH ASSEMBLY BILL 361 FOR MEETINGS OF THE TRES HERMANOS CONSERVATION AUTHORITY. RECOMMENDED ACTION: ADOPT RESOLUTION NO. THCA 2021- 06 ENTITLED: A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TRES HERMANOS CONSERVATION AUTHORITY MAKING SPECIFIED FINDINGS RELATING TO THE USE OF TELECONFERENCING IN ACCORDANCE WITH ASSSEMBLY BILL 361 FOR MEETINGS OF THE AUTHORITY SUBJECT TO STATE OPEN MEETING LAWS. MOTION BY DIRECTOR ROGERS AND SECOND BY DIRECTOR LYONS TO APPROVE THE CONSENT CALENDAR AS PRESENTED. MOTION CARRIED 7-0 BY THE FOLLOWING VOTE: AYES: DIRECTORS: LYONS, MOSS, ROGERS, RUGGLES, TYE, VC/MARCUCCI, CHAIR/MARQUEZ NOES: DIRECTORS: NONE ABSENT: DIRECTORS: NONE 3.1.a Packet Pg. 7 TRES HERMANOS CONSERVATION AUTHORITY REGULAR BOARD OF DIRECTORS MEETING MINUTES DIAMOND BAR, CALIFORNIA NOVEMBER 17, 2021 PAGE 3 5. OLD BUSINESS There was none. 6. NEW BUSINESS There was none. 7. AUTHORITY DIRECTOR COMMENTS: M/Lyons asked if the Authority might expect to receive revised logos by the next meeting. She commented that after reviewing input at the last meeting, she feels that a blended approach with a nod to both the historic and future vision of the ranch is a good idea. Director Ross thanked Senator Newman for his support, wished everyone a Happy Thanksgiving and looked forward to the next generation of logo options. Director Rogers asked when the Authority would receive an update on the cattle grazing lease agreement and CM/Fox responded that it should be available for the next or following meeting. Director Tye wished Brayden Moss a Happy Birthday and everyone a Happy Thanksgiving. VC/Marcucci said she was excited to see the logos from the last meeting, wished everyone a Happy Thanksgiving, and thanked Senator Newman. Chair/Marquez was pleased about a story that appeared in the San Gabriel Valley – Daily Bulletin with information about Tres Hermanos that he believed would generate public participation and comments regarding future goals for the property. He wishes everyone a Happy Thanksgiving and a special thanks to Senator Josh Newman and the grant THCA received. 7. ADJOURNMENT: There being no further business, Chair Ray Marquez adjourned the Tres Hermanos Conservation Authority at 6:21 p.m. to Wednesday, December 15, 2021 at 6:00 p.m. 3.1.a Packet Pg. 8 TRES HERMANOS CONSERVATION AUTHORITY REGULAR BOARD OF DIRECTORS MEETING MINUTES DIAMOND BAR, CALIFORNIA NOVEMBER 17, 2021 PAGE 4 __________________________ RAY MARQUEZ CHAIR __________________________ KRISTINA SANTANA AUTHORITY SECRETARY 3.1.a Packet Pg. 9 TRES HERMANOS CONSERVATION AUTHORITY ITEM NO. 3.2 3.2 Packet Pg. 10 TRES HERMANOS CONSERVATION AUTHORITY STAFF REPORT AGENDA NO. 3.2 Date: December 15, 2021 To: Chair and Board of Directors From: Daniel Fox, Executive Director Subject: Payment Register Recommendation: That the Authority receive and file the payment register for the month ended October 31, 2021. Background/Analysis: Pursuant to the Amended and Restated Tres Hermanos Conservation Authority Joint Powers Agreement Section 5.2 Disbursements, the warrants and wire transfers of the Authority should be periodically reviewed by the Board. Attached for your review is the payment register for the month ended October 31, 2021. These payments may include the following types: automatic clearing house (ACH), electronic funds transfer (EFT), and paper check. ACH payments have a five-digit number starting with a "2", EFT payments have a five-digit number starting with a "1", and paper checks have a four-digit number. Respectfully Submitted, Reviewed By, Attachments: 1. THCA Payment Register - October 2021 3.2 Packet Pg. 11 # DATE VENDOR NAME CONTRACT/ PO# DESCRIPTION RETENTION INVOICE AMT10/6/2021 CITY OF CHINO HILLS CH/WATER 08/13/21-09/14/21 $429.18TOTAL $429.1810/6/2021 CITY OF INDUSTRY LA CNTY/PEST/JUL21 $4,952.38TOTAL $4,952.3810/13/2021 CITY OF CHINO HILLS CH/STAFF TIME/JUL&AUG21 $2,074.09TOTAL $2,074.0910/13/2021 EGOSCUE LAW GROUP, INC. THCA19-004 EGOSCUE/LEGAL/SEP21 $262.50TOTAL $262.5010/20/2021 C & C ENGINEERING, INC. THCA20-002 CNC/PROFS SRVCS/SEP21 $3,645.00TOTAL $3,645.0010/20/2021 JANUS PEST MANAGEMENT, INC. THCA21-001 JANUS/PEST/SEP21 $65.00TOTAL $65.0010/20/2021 LSL CPA'S A2021-065 LSL/AUDIT/SEP21 $1,800.00TOTAL $1,800.0010/27/2021 INDUSTRY SECURITY SERVICES, INC. INDSTY/SECURITY SRVCS/SEP21 $3,143.00TOTAL $3,143.00TOTAL$16,371.155045Note: The payments above may include the following types: automatic clearing house (ACH), electronic funds transfer (EFT), and paper check. ACH payments have a five-digit number starting with a "2", EFT payments have a five-digit number starting with a "1", and paper checks have a four-digit number.50405041504250435044Tres Hermanos Conservation AuthorityPayment RegisterFrom 10/1/2021 to 10/31/202150385039Page 1 of 13.2.aPacket Pg. 12 TRES HERMANOS CONSERVATION AUTHORITY ITEM NO. 3.3 3.3 Packet Pg. 13 TRES HERMANOS CONSERVATION AUTHORITY STAFF REPORT AGENDA NO. 3.3 Date: December 15, 2021 To: Chair and Board of Directors From: Daniel Fox, Executive Director Subject: Treasurer's Report for the Month Ended October 31, 2021. Recommendation: That the Authority receive and file the Treasurer's Report for the month ended October 31, 2021. Background/Analysis: Pursuant to the Amended and Restated Tres Hermanos Conservation Authority Joint Powers Agreement Section 5.3 Accounts, the Treasurer must verify and report in writing, at least quarterly, the amount of money held for the Authority, the amount of interest earnings, revenues, and expenditures since the last report. Attached for your information are the Treasurer's Report for the month ended October 31, 2021. Respectfully Submitted, Reviewed By, Attachments: 1. Treasurer's Report - October 2021 3.3 Packet Pg. 14 3.3.a Packet Pg. 15 Revised Fiscal Year % Budget October To Date of Budget 2021/22 2021 2021/22 Used Revenues: Investment Interest -$ 83$ 90$ - Fair Market Value Adjustment - - (10) - Rental Income 11,700 675 2,700 23% Contributions from Member Agencies 241,755 - 241,755 100% Reimbursements 4,000 37 110 - Total Revenues 257,455 795 244,645 95% Expenditures: Contractual Services 197,684 3,710 12,865 7% Legal Services 6,900 263 875 13% Security Services 43,090 3,143 9,512 22% Professional Services 51,615 3,874 5,528 11% Office Supplies & Software 5,580 (8) 1,021 18% Utilities 4,000 - 1,339 33% - Total Expenditures 308,869 10,982 31,140 10% Excess of Revenues Over/(Under) Expenditures (51,414)$ (10,187)$ 213,505$ Fund Balances: Revised Beginning of Fiscal Year * 83,905$ Excess of Revenues Over/(Under) Expenditures 213,505 Revised as of October 31, 2021 297,410$ A Revised Fund Balances by City: Chino Hills 99,641$ Diamond Bar 94,747 Industry 103,022 Revised Fund Balances by City 297,410$ A *The Revised Beginning Fiscal Year Fund Balance will continue to fluctuate until the FY 20-21 audit is finalized at the end of January 2022. Tres Hermanos Conservation Authority Statement of Revenues, Expenditures and Changes in Fund Balances For the Month Ended October 31, 2021 The revised ending fund balance in the amount of $297,410 differs from the bank balance of $304,194. The ($6,784) difference is the net of ($6,788) in outstanding checks and $4 receivable on the tenant's account. 3.3.a Packet Pg. 16 TRES HERMANOS CONSERVATION AUTHORITY ITEM NO. 3.4 3.4 Packet Pg. 17 TRES HERMANOS CONSERVATION AUTHORITY STAFF REPORT AGENDA NO. 3.4 Date: December 15, 2021 To: Chair and Board of Directors From: Daniel Fox, Executive Director Subject: Transmittal of the Audited Financial Statements for Fiscal Year 2020- 2021 Recommendation: That the Authority receive and file the Audited Financial Statements for the fiscal year ended June 30, 2021. Background/Analysis: Pursuant to the Amended and Restated Tres Hermanos Conservation Authority Joint Powers Agreement Section 3.8, Treasurer, the Treasurer shall cause an independent audit to be made by a certified public accountant in compliance with Section 6505 of the Government Code. The auditing firm of Lance, Soll and Lunghard, LLP conducted the audit for the year ended June 30, 2021, and has issued an unmodified opinion, the highest opinion given for financial statements. This opinion indicates that the financial statements represent fairly, in all material aspects, the financial position of the Tres Hermanos Conservation Authority in accordance with accounting principles generally accepted in the United States of America. Respectfully Submitted, Reviewed By, Attachments: 1. Audit Communication Letter 2. Report on Internal Controls 3. Financial Statements June 30, 2021 3.4 Packet Pg. 18 203 N. Brea Blvd., Suite 203 Brea, CA 92821 Lance, Soll & Lunghard, LLP Phone: 714.672.0022 November 16, 2021 To the Board of Directors Tres Hermanos Conservation Authority Diamond Bar, California We have audited the financial statements of the governmental activities and the general fund information of the Tres Hermanos Conservation Authority (the Authority) for the year ended June 30, 2021. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated May 19, 2021. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findings and Other Issues Qualitative Aspects of Significant Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Authority are described in the notes to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during fiscal year 2020-2021. We noted no transactions entered into by the Authority during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The financial statement disclosures are neutral, consistent, and clear. Significant Unusual Transactions Management is responsible for the policies and practices used to account for significant unusual transactions. No significant unusual transactions have occurred during fiscal year 2020-2021. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. No misstatements were found. 3.4.a Packet Pg. 19 To the Board of Directors Tres Hermanos Conservation Authority Diamond Bar, California Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit. Circumstances that Affect the Form and Content of the Auditor’s Report New auditing standards were implemented in fiscal year 2020-2021 related to Statement of Auditing Standards 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, through Statement of Auditing Standards 140, Supplementary Information in Relation to the Financial Statements as a Whole. These standards updated the form and content of the financial statement auditor’s report. The purpose of the change was to present an easier format for users to understand the results of the audit and management’s responsibilities. Management Representations We have requested certain representations from management that are included in the management representation letter dated November 16, 2021. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the Authority’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues Discussed with Management We generally discuss a variety of matters, including the significant events or transactions that occurred during the year, business conditions affecting the Authority and business plans and strategies that may affect the risks of material misstatements, the application of accounting principles and auditing standards, with management each year prior to retention as the Authority’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to the budgetary comparison schedule for the general fund, which is required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. 3.4.a Packet Pg. 20 To the Board of Directors Tres Hermanos Conservation Authority Diamond Bar, California The following new Governmental Accounting Standards Board (GASB) pronouncements were effective for fiscal year 2020-2021 audit: GASB Statement No. 84, Fiduciary Activities. GASB Statement No. 90, Majority Equity Interests - an Amendment of GASB Statement Nos. 14 and 61. The following GASB pronouncements are effective in the following fiscal years’ audits and should be reviewed for proper implementation by management: Fiscal year 2022 GASB Statement No. 87, Leases. GASB Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period. GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans. Fiscal year 2023 GASB Statement No. 91, Conduit Debt Obligations. GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangement. GASB Statement No. 96, Subscription-Based Information Technology Arrangements. Restriction on Use This information is intended solely for the use of Board of Directors and management of the Authority and is not intended to be, and should not be, used by anyone other than these specified parties. Very truly yours, Brea, California 3.4.a Packet Pg. 21 203 N. Brea Blvd., Suite 203 Brea, CA 92821 Lance, Soll & Lunghard, LLP Phone: 714.672.0022 INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors Tres Hermanos Conservation Authority Diamond Bar, California We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, and the general fund information of the Tres Hermanos Conservation Authority (the Authority), as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the Authority’s basic financial statements, and have issued our report thereon dated November 16, 2021. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the Authority’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Authority’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Authority’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether the Authority’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 3.4.b Packet Pg. 22 To the Board of Directors Tres Hermanos Conservation Authority Diamond Bar, California Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Authority’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Authority’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Brea, California November 16, 2021 3.4.b Packet Pg. 23 TRES HERMANOS CONSERVATION AUTHORITY JUNE 30, 2021 FINANCIAL STATEMENTS 3.4.c Packet Pg. 24 75(6+(50$126 &216(59$7,21$87+25,7< ),1$1&,$/67$7(0(176 -81( 3.4.c Packet Pg. 25 TRES HERMANOS CONSERVATION AUTHORITY FINANCIAL STATEMENTS JUNE 30, 2021 TABLE OF CONTENTS Page Number AUTHORITY OFFICIALS ......................................................................................................................... 1 INDEPENDENT AUDITORS’ REPORT ................................................................................................... 2 BASIC FINANCIAL STATEMENTS: Statement of Net Position and Governmental Fund Balance Sheet ................................................. 5 Statement of Activities and Governmental Fund Revenues, Expenditures and Changes in Fund Balance .................................................................................... 6 Notes to Financial Statements ........................................................................................................... 7 REQUIRED SUPPLEMENTARY INFORMATION: Budgetary Comparison Schedule .................................................................................................... 10 Notes to Required Supplementary Information ............................................................................... 11 3.4.c Packet Pg. 26 75(6+(50$126&216(59$7,21$87+25,7< -81( $87+25,7<2)),&,$/6 5D\0DUTXH]&KDLUPDQ &DWKHULQH0DUFXFFL9LFH&KDLUPDQ 1DQF\/\RQV%RDUG0HPEHU 6WHYH7\H%RDUG0HPEHU &RU\0RVV%RDUG0HPEHU 3HWHU5RJHUV%RDUG0HPEHU 1HZHOO5XJJOHV%RDUG0HPEHU 1 3.4.c Packet Pg. 27 203 N. Brea Blvd., Suite 203 Brea, CA 92821 Lance, Soll & Lunghard, LLP Phone: 714.672.0022 INDEPENDENT AUDITORS’ REPORT To the Board of Directors Tres Hermanos Conservation Authority Diamond Bar, California Report on the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities, and the general fund information of the Tres Hermanos Conservation Authority (the Authority) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the Authority’s basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the general fund information of the Authority, as of June 30, 2021, and the respective changes in financial position for the year then ended, in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Authority and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Authority’s ability to continue as a going concern for twelve months beyond the date of the financial statements. 3.4.c Packet Pg. 28 To the Board of Directors Tres Hermanos Conservation Authority Diamond Bar, California Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with the GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if, there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS and Government Auditing Standards, we:  Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.  Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Authority’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. Other Reporting Responsibilities Required Supplementary Information Accounting principles generally accepted in the United States of America require that the budgetary comparison schedule of the Authority be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 3 3.4.c Packet Pg. 29 To the Board of Directors Tres Hermanos Conservation Authority Diamond Bar, California Management has omitted the management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated November 16, 2021 on our consideration of the Authority’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Authority’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Authority’s internal control over financial reporting and compliance. Brea, California November 16, 2021 4 3.4.c Packet Pg. 30 TRES HERMANOS CONSERVATION AUTHORITY STATEMENT OF NET POSITION AND GOVERNMENTAL FUND BALANCE SHEET JUNE 30, 2021 General Statement of Fund Adjustments Net Position Assets: Cash and cash equivalents 156,828$ -$ 156,828$ Accounts receivable 19 - 19 Interest receivable 105 - 105 Capital assets - 41,650,000 41,650,000 Total Assets 156,952$ 41,650,000 41,806,952 Liabilities and Fund Balance: Liabilities: Accounts payable 73,047$ - 73,047 Total Liabilities 73,047 - 73,047 Fund Balance: Unassigned 83,905 (83,905) - Total Fund Balance 83,905 (83,905) - Total Liabilities and Fund Balance 156,952$ Net Position: Investment in capital assets 41,650,000 41,650,000 Unrestricted 83,905 83,905 Total Net Position 41,733,905$ 41,733,905$ 5 3.4.c Packet Pg. 31 TRES HERMANOS CONSERVATION AUTHORITY General Fund Adjustments Statement of Activities Revenues: Member contributions 248,488$ -$ 248,488$ Rental income 8,485 -8,485 Investment income 540 -540 Total Revenues 257,513 -257,513 Expenditures/Expenses: General government: Professional services 32,602 -32,602 Banking charges 13 -13 Legal services 7,450 -7,450 Legal services - extraordinary 1,205 -1,205 Contractual services 132,030 -132,030 Security services 36,567 -36,567 Office supplies and software 1,142 -1,142 Utilities 4,183 -4,183 Total Expenditures/Expenses 215,192 -215,192 Change in Net Position 42,321 -42,321 Fund Balance/Net Position - Beginning 41,584 41,650,000 41,691,584 Fund Balance/Net Position - Ending 83,905$ 41,650,000$ 41,733,905$ FOR THE YEAR ENDED JUNE 30, 2021 STATEMENT OF ACTIVITIES AND GOVERNMENTAL FUND REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 6 3.4.c Packet Pg. 32 75(6+(50$126&216(59$7,21$87+25,7< 127(672),1$1&,$/67$7(0(176 -81( ,6,*1,),&$17$&&2817,1*32/,&,(6 1RWH 2UJDQL]DWLRQDQG6XPPDU\RI6LJQLILFDQW$FFRXQWLQJ3ROLFLHV D 'HVFULSWLRQRIWKH5HSRUWLQJ(QWLW\ 7KH7UHV+HUPDQRV&RQVHUYDWLRQ$XWKRULW\$XWKRULW\LVDMRLQWSRZHUVDJHQF\FUHDWHGE\D 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&DVKDQG&DVK(TXLYDOHQWV 'HPDQG'HSRVLWV $W-XQHWKHFDUU\LQJDPRXQWRIWKH$XWKRULW\¶VGHSRVLWVZDVDQGWKHEDQN EDODQFHZDV7KHGLIIHUHQFHUHSUHVHQWVWKHQHWHIIHFWRIUHFRQFLOLQJLWHPV VXFKDVRXWVWDQGLQJFKHFNV 6KRUW7HUP,QYHVWPHQWV $W -XQH WKH FDUU\LQJ DPRXQW RI WKH $XWKRULW\¶V VKRUWWHUP LQYHVWPHQWV ZDV 1RWH &DSLWDO$VVHWV 7KH &LW\ RI ,QGXVWU\ SXUFKDVHG WKH 5DQFK IURP WKH 6XFFHVVRU $JHQF\ WR ,QGXVWU\¶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c Packet Pg. 35 TRES HERMANOS CONSERVATION AUTHORITY BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED JUNE 30, 2021 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 41,584$ 41,584$ 41,584$ -$ Resources (Inflows): Member contributions 248,488 248,488 248,488 - Rental income 8,100 8,100 8,485 385 Interest income - -540 540 Amounts Available for Appropriations 298,172 298,172 299,097 925 Charges to Appropriations (Outflow): General government: Professional services 20,220 35,220 32,602 2,618 Banking charges - -13 (13) Legal services 20,004 20,004 7,450 12,554 Legal services - extraordinary 66,000 66,000 1,205 64,795 Contractual services 113,559 133,478 132,030 1,448 Security services 34,800 37,815 36,567 1,248 Office supplies and software 2,005 2,005 1,142 863 Utilities - 3,650 4,183 (533) Total Charges to Appropriations 256,588 298,172 215,192 82,980 Budgetary Fund Balance, June 30 41,584$ -$ 83,905$ 83,905$ Budget Amounts 10 3.4.c Packet Pg. 36 75(6+(50$126&216(59$7,21$87+25,7< 127(6725(48,5('6833/(0(17$5<,1)250$7,21 -81( 6WHZDUGVKLS&RPSOLDQFHDQG$FFRXQWDELOLW\ 7KH([HFXWLYH'LUHFWRUGLUHFWVWKHSUHSDUDWLRQRIWKH$XWKRULW\RSHUDWLQJEXGJHWWKDWLVDSSURYHGE\WKH%RDUG DQQXDOO\ 11 3.4.c Packet Pg. 37 TRES HERMANOS CONSERVATION AUTHORITY ITEM NO. 3.5 3.5 Packet Pg. 38 TRES HERMANOS CONSERVATION AUTHORITY STAFF REPORT AGENDA NO. 3.5 Date: December 15, 2021 To: Chair and Board of Directors From: Daniel Fox, Executive Director Subject: CONTINUED USE OF TELECONFERENCING IN ACCORDANCE WITH ASSEMBLY BILL 361 FOR MEETINGS OF THE TRES HERMANOS CONSERVATION AUTHORITY Recommendation: Adopt Resolution No. THCA 2021-07 entitled: A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TRES HERMANOS CONSERVATION AUTHORITY MAKING SPECIFIED FINDINGS RELATING TO THE CONTINUED USE OF TELECONFERENCING IN ACCORDANCE WITH ASSEMBLY BILL 361 FOR MEETINGS OF THE AUTHORITY SUBJECT TO STATE OPEN MEETING LAWS. Background/Analysis: Due to the continued impact of the COVID-19 pandemic, the California Legislature passed AB 361 (effective October 1, 2021), which authorizes a local agency to use teleconferencing without complying with certain teleconferencing requirements imposed by the Brown Act when: (1) the legislative body of a local agency holds a meeting during a declared state of emergency; (2) when state or local health officials have imposed or recommended measures to promote social distancing; and/or (3) when a local agency has determined that meeting in person would present imminent risks to the health or safety of attendees. The Authority first utilized the provisions of AB 361 at its Special meeting on October 25, 2021. In order to continue to have the ability to use the modified teleconferencing options, AB 361 requires that the Authority re-affirm its findings every 30 days thereafter. Conditions under which AB 361 may be utilized continue to exist as described in the attached Resolution (Attachment 1). The Authority is currently going beyond what the Brown Act requires by holding meetings in person and by way of teleconference and allowing the public to participate in both forums. The provisions of AB 361 allowing the modified teleconferencing will expire January 1, 2024. Fiscal Impact: No fiscal impact. Legal Review: 3.5 Packet Pg. 39 The Authority General Counsel has reviewed and approved the Resolution as to form. Respectfully Submitted, Reviewed By, Attachments: 1. Resolution No. THCA 2021-07 3.5 Packet Pg. 40 RESOLUTION NO. THCA 2021-07 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TRES HERMANOS CONSERVATION AUTHORITY MAKING SPECIFIED FINDINGS RELATING TO THE CONTINUED USE OF TELECONFERENCING IN ACCORDANCE WITH ASSEMBLY BILL 361 FOR MEETINGS OF THE AUTHORITY SUBJECT TO STATE OPEN MEETING LAWS. WHEREAS, on March 4, 2020, California Governor Newsom declared a State of Emergency in response to the COVID-19 pandemic; and WHEREAS, on March 12, 2020, to address the impacts of COVID-19, Governor Newsom issued Executive Orders that required, among other things, residents of California to follow orders and guidance of local public health officials, including social distancing and masking requirements; and WHEREAS, existing California law, the Ralph M. Brown Act (“Brown Act”) requires, with specified exceptions, that all meetings of a legislative body of a local agency, as those terms are defined, be open and public, that a physical location for such meetings be provided, and that the public be permitted to provide public comment during the meetings; and WHEREAS, the Brown Act permits members of legislative bodies to teleconference into public meetings subject to certain conditions, including that the place from which the member teleconferences be open to the public, that an agenda be posted on the site, and that the teleconference location be noticed in the agenda; and WHEREAS, in recognition that such public gatherings at such meetings could accelerate the spread of COVID-19, Governor Newsom’s Executive Orders suspended, among others, these Brown Act teleconferencing requirements to provide local agencies with greater flexibility to hold meetings via teleconferencing safely; and WHEREAS, as of September 30, 2021, the Governor’s Executive Order suspending the Brown Act’s teleconferencing requirements expired; and WHEREAS, on September 16, 2021, Governor Newsom signed Assembly Bill 361, which authorizes a local agency to continue to use teleconferencing without complying with certain teleconferencing requirements imposed by the Brown Act when: (1) the legislative body of a local agency holds a meeting during a declared state of emergency; (2) when state or local health officials have imposed or recommended measures to promote social distancing; and/or (3) when a local agency has determined that meeting in person would present imminent risks to the health or safety of attendees; and 3.5.a Packet Pg. 41 Resolution No. THCA 2021-07 2 WHEREAS, both Los Angeles County and state health officials continue to recommend social distancing due to continued community spread of COVID-19 cases; and WHEREAS, the Authority first utilized the provisions authorized by AB 361 at a Special meeting on October 25, 2021, and subsequently adopted Resolution No. THCA 2021-06 re-affirming its continued use. WHEREAS, the Authority must approve a Resolution reaffirming that the requirements set forth in Assembly Bill 361 exist every 30 days in order to allow members of its legislative bodies to utilize the provisions of Assembly Bill 361 when attending public meetings via teleconferencing; and WHEREAS, notwithstanding that the Authority, as defined by the Brown Act, are now holding modified public meetings in person, there may be situations in which a Board of Director(s) decides not to attend in person due to a particular health or safety risk posed by such attendance and as such, it is the desire of the Authority to permit its Board of Directors to attend by way of teleconference pursuant to Assembly Bill 361. NOW, THEREFORE, THE BOARD OF THE TRES HERMANOS CONSERVATION AUTHORITY DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS: Section 1. That the above recitals are true and correct. and based thereon, that the spread and potential further spread of COVID-19 poses an imminent risk to the public health and safety. Section 2. That meetings of the Tres Hermanos Conservation Authority are held in the City of Diamond Bar, in the County of Los Angeles, in the State of California. Section 3. That a state of emergency due to the COVID-19 pandemic continues to exist and at the time that this Resolution was adopted both Los Angeles County and State health officials are recommending social distancing to slow the spread of COVID- 19. Section 4. That meeting in person may pose an imminent risk to the health and safety of some attendees, including members of the Authority Board of Directors, who due to age, health conditions, or vaccination status, have a higher risk of contracting COVID-19 and are more likely to get severely ill and in some cases, die from COVID-19. Section 5. That during the effective period of this Resolution and any reaffirmation thereof, Authority Board of Directors may participate in meetings subject to the Brown Act by way of teleconference in accordance with Assembly Bill 361. Section 6. That meetings shall be held in accordance with AB 361 by, among other things, providing notice to the public how it can access the meeting and provide public comment, providing an opportunity for the public to attend via a call-in or an internet-based service option, conducting the meeting in a manner which protects the 3.5.a Packet Pg. 42 Resolution No. THCA 2021-07 3 statutory and constitutional rights of the public, and stopping the meeting until public access is restored in the event of a service disruption. IT IS FURTHER RESOLVED that this Resolution is effective for 30 days from its adoption date. Subsequent appearances by teleconferencing of the Board of Directors must be affirmed/acknowledged every 30 days by the Tres Hermanos Conservation Authority in order for the provisions of Assembly Bill 361 to continue to apply. PASSED, APPROVED AND ADOPTED this 15th day of December, 2021. ___________________________ Ray Marquez Chair Tres Hermanos Conservation Authority ATTEST: I, Kristina Santana, Secretary of the Tres Hermanos Conservation Authority, do hereby certify that the foregoing Resolution was duly passed, approved and adopted by the Board of Directors of the Tres Hermanos Conservation Authority at a regular meeting held on the 15th day of December, 2021, by the following vote: AYES: DIRECTORS: NOES: DIRECTORS: ABSENT: DIRECTORS: ABSTAIN: DIRECTORS: ___________________________ Kristina Santana Secretary Tres Hermanos Conservation Authority 3.5.a Packet Pg. 43 TRES HERMANOS CONSERVATION AUTHORITY ITEM NO. 4.1 4.1 Packet Pg. 44 TRES HERMANOS CONSERVATION AUTHORITY STAFF REPORT AGENDA NO. 4.1 Date: December 15, 2021 To: Chair and Board of Directors From: Daniel Fox, Executive Director Subject: SELECTION OF A TRES HERMANOS CONSERVATION AUTHORITY LOGO Recommendation: Provide direction on a preferred logo design for the Tres Hermanos Conservation Authority. Background/Discussion: This item was initially presented to the Board at the October 25, 2021 meeting. A total of five options with several variations were presented at that time for consideration. Based on comments and discussion, it was the consensus for staff to make additional revisions for further consideration by the Board. In summary, it was suggested that the logo should reflect not only the past history, but also incorporate the future vision for the property. Although a future vision has yet to be defined, there was consensus for a hybrid of Option 3B to include a landscape (absent plants in the foreground), a nod to history and future vision for the property, a silhouette of three longhorns grazing in the distance and a subtle rising or setting sun. Based on these thoughts and direction, additional options have been developed for consideration (Attachment 1). These revised logo illustrations attempt to represent the ranch in its totality – past, present, and with a commitment to preserving/conserving it for future generations. They reflect everything that the public appreciates about the ranch… cattle, rolling hills, oak trees and reservoir. The selected logo or graphic can also be modified at any time. When different or additional uses of the property are considered or implemented (i.e.: open to the public, foster natural habitats, preserve areas while allowing events and activities, connecting the cities by way of trails, etc.), separate or modified logos may be developed and adapted to reflect those uses at that time. It is requested that the Board review and provide direction on a preferred logo for official use by the Authority. Alternatively, the Board may provide direction to further refine/combine any of the proposed options or develop additional options all together as may be deemed appropriate. 4.1 Packet Pg. 45 Respectfully Submitted, Reviewed By, Attachments: 1. Revised Logo Concepts 4.1 Packet Pg. 46 Tres Hermanos Conservation Authority Revised Logo ConceptsDECEMBER 15, 20214.1.aPacket Pg. 47 Original Logos Presented at 10.25.2021 Meeting4.1.aPacket Pg. 48 Requested Logo Elements•Consensus for Hybrid•Landscape Absent Plants in Foreground•Silhouette of Three (Tres) Longhorns Grazing•Rising/Setting Sun4.1.aPacket Pg. 49 Requested Logo ElementsNatural LandscapeBuilt in 1912 as a stock pond for cattle, the Arnold Reservoir lies within the southern portion of the property surrounded by rolling green hillsides.Ranching PastFor several hundred years, the property, and that of the surrounding communities, was primarily home to cattle ranching operations.Majestic Oak TreeThe ranch property is home to a large variety of flora and fauna, including many Oak trees. The majestic Oak tree pictured stands along the trailway and is the inspiration for the tree in the logo.4.1.aPacket Pg. 50 Revised Logo Options - 1Option 1A•Oak tree•Hills•Reservoir•Three steerOption 1B•Three Oak trees•Hills•Reservoir•One steerOption 1C•Oak tree•Hills•Reservoir•Three steer4.1.aPacket Pg. 51 Revised Logo Option 2Option 2A•Oak tree•Hills•Sun•ReservoirOption 2B•Oak tree•Hills•Sun•ReservoirOption 2C•Oak tree•Steer•Hills•Sun•Reservoir4.1.aPacket Pg. 52