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HomeMy WebLinkAbout3.14.22 Board Correspondence - FW_ Glenn Groundwater Authority Board Meeting- March 16, 2022 (2) From:Paulsen, Shaina To:BOS Subject:Board Correspondence - FW: Glenn Groundwater Authority Board Meeting- March 16, 2022 Date:Monday, March 14, 2022 8:12:34 AM Attachments:22.03.16_GGA_ Agenda_FINAL.pdf Please see Board Correspondence. Shaina Paulsen Associate Clerk of The Board Butte County Administration 25 County Center Drive, Suite 200, Oroville, CA 95965 T: 530.552.3304 | F: 530.538.7120 From: Lisa Hunter <LHunter@countyofglenn.net> Sent: Sunday, March 13, 2022 1:06 PM Subject: Glenn Groundwater Authority Board Meeting- March 16, 2022 ATTENTION: This message originated from outside Butte County. Please exercise judgment before opening .. attachments, clicking on links, or replying. Please see attached agenda for the Glenn Groundwater Authority Board meeting. Meeting of the Glenn Groundwater Authority Board of Directors March 16, 2022 1:30 PM LOCATION: 225 North Tehama Street, Willows, CA 95988 And Teleconference The meeting can be accessed via telephone at +1 (872) 240-3212 or by computer, smartphone, or tablet at: https://meet.goto.com/809763605 Meeting Access Code: 809-763-605 The agenda and meeting materials can also be found on the GGA Meetings webpage at: https://www.countyofglenn.net/resources/minutes-agendas-groundwater-authority-water/glenn- groundwater-authority-meeting-march-16 Have a wonderful day! Lisa Hunter Water Resource Coordinator, Glenn County Program Manager, Glenn Groundwater Authority (530) 934-6540 (office) Glenn GroundwaterAuthority Groundwater Sustainability Agency 225 North Tehama Street, Willows, CA 95988 530.934.6540 Meeting of the Glenn Groundwater Authority Board of Directors March 16, 2022 1:30 PM LOCATION: 225 North Tehama Street, Willows, CA 95988 And Teleconference The meeting can be accessed via telephone at +1 (872) 240-3212 or by computer, smartphone, or tablet at: https://meet.goto.com/809763605 Meeting Access Code: 809-763-605 MEETING AGENDA 1.CALL TO ORDER 2.ROLL CALL 3.AB 361 OPEN MEETINGS: STATE AND LOCAL AGENCIES: TELECONFERENCES a. *Consider approval of Resolution 2022-003 Authorizing Remote Teleconference Meetings in Accordance with Government Code Section 54953 (e) 4.APPROVAL OF MINUTES a. *Approval of meeting minutes from February 14, 2022 b. *Approval of special meeting minutes from February 23, 2022 5.PERIOD OF PUBLIC COMMENT Members of the public are encouraged to address the GGA Board of Directors on items relevant to the GGA. Public comments are limited to no more than 5 minutes. No action may be taken on public comments. 6.FISCAL YEAR 2020/2021 ANNUAL AUDIT a. *Receive presentation and accept Glenn Groundwater Authority Groundwater Sustainability Agency Financial Statements and Supplementary Information Year Ended June 30, 2021. 7.STAFF UPDATES 8.FINANCIAL REPORT a. *Review and accept Monthly Activities Report b. *Review and consider approval of claims 9.COLUSA SUBBASIN GROUNDWATER SUSTAINABILTY PLAN a. Groundwater Sustainability Plan Annual Report b. GSP Development Grants (Proposition 1 and Proposition 68) and Project Agreements c. Groundwater Sustainability Plan Implementation 10. DISCUSSION ON STAFFING 11. *CONSIDER APPROVING THE PROPOSAL FROM PROVOST & PRITCHARD CONSULTING GROUP TITLED ADDENDUM #3 TO CONSULTANT SERVICES AGREEMENT (CSA) NO. 18-344- CONSULTING SERVICES FOR TAX YEAR 2022-2023DIRECT CHARGE PREPARATION, GLENN GROUNDWATER AUTHORITY, GLENN COUNTY, CALIFORNIA AND AUTHORIZE THE CHAIRMAN TO EXECUTE AN AGREEMENT PENDING LEGAL REVIEW 12. 2022/2023 BUDGET a. Discuss 2022/2023 Budget Preparations b. * Appoint 2022/2023 Budget Ad Hoc Committee 13. *TECHNICAL ADVIOSRY COMMITTEE MEMBER APPOINTMENT 14. COMMITTEE UPDATES a. Executive Committee i. CGA/GGA Joint Executive Committee b. Multi-Benefit Recharge Pilot Project Ad Hoc Committee c. Recharge Pilot Project Ad Hoc Committee d. Technical Advisory Committee e. Water Well Drilling Permits and Standards Ad Hoc Committee 15. CLOSED SESSION §54956.9 Conference with Legal Counsel Anticipated or significant exposure to litigation regarding tax refund claims and challenges to previously adopted property related fees. 16. CLOSED SESSION Conference with Legal Counsel Existing Litigation Aqualliance, California Water Impact Network, and California Sportfishing Alliance vs. Colusa Groundwater Authority, Glenn Groundwater Authority Colusa County Superior Court - Case Number CV24584 17. REPORT OUT FROM CLOSED SESSION 18. MEMBER REPORTS AND COMMENTS 19. NEXT MEETING 20. ADJOURN *Indicates Action Item A complete agenda packet, including back-up information, is available for public inspection during normal work hours at 225 North Tehama Street, Willows, CA 95988. After posting of this Meeting Agenda, the public may request copies of support information for public agenda items listed. In compliance with the Americans with Disabilities Act, The Glenn Groundwater Authority will make available to persons with a disability disability- related modification or accommodations. Notification two days prior to the meeting will enable the Glenn Groundwater Authority to make arrangements to provide reasonable accommodations. If requested, this document and other agenda materials can be made available in an alternative format for persons with a disability who are covered by the Americans with Disabilities Act. Contact Lisa Hunter at 530-934-6540. CERTIFICATION: Pursuant to Government Code §54954.2 the agenda for this meeting was properly posted on or before 1:30 pm on March 13, 2022. Page | 2 Glenn GroundwaterAuthority Groundwater Sustainability Agency 225 North Tehama Street, Willows, CA 95988 530.934.6540 Meeting of the Glenn Groundwater Authority Board of Directors March 16, 2022 1:30 PM LOCATION: 225 North Tehama Street, Willows, CA 95988 And Teleconference The meeting can be accessed via telephone at +1 (872) 240-3212 or by computer, smartphone, or tablet at: https://meet.goto.com/809763605 Meeting Access Code: 809-763-605 MEETING AGENDA 1.CALL TO ORDER 2.ROLL CALL 3.AB 361 OPEN MEETINGS: STATE AND LOCAL AGENCIES: TELECONFERENCES a. *Consider approval of Resolution 2022-003 Authorizing Remote Teleconference Meetings in Accordance with Government Code Section 54953 (e) 4.APPROVAL OF MINUTES a. *Approval of meeting minutes from February 14, 2022 b. *Approval of special meeting minutes from February 23, 2022 5.PERIOD OF PUBLIC COMMENT Members of the public are encouraged to address the GGA Board of Directors on items relevant to the GGA. Public comments are limited to no more than 5 minutes. No action may be taken on public comments. 6.FISCAL YEAR 2020/2021 ANNUAL AUDIT a. *Receive presentation and accept Glenn Groundwater Authority Groundwater Sustainability Agency Financial Statements and Supplementary Information Year Ended June 30, 2021. 7.STAFF UPDATES 8.FINANCIAL REPORT a. *Review and accept Monthly Activities Report b. *Review and consider approval of claims 9.COLUSA SUBBASIN GROUNDWATER SUSTAINABILTY PLAN a. Groundwater Sustainability Plan Annual Report b. GSP Development Grants (Proposition 1 and Proposition 68) and Project Agreements c. Groundwater Sustainability Plan Implementation 10. DISCUSSION ON STAFFING 11. *CONSIDER APPROVING THE PROPOSAL FROM PROVOST & PRITCHARD CONSULTING GROUP TITLED ADDENDUM #3 TO CONSULTANT SERVICES AGREEMENT (CSA) NO. 18-344- CONSULTING SERVICES FOR TAX YEAR 2022-2023DIRECT CHARGE PREPARATION, GLENN GROUNDWATER AUTHORITY, GLENN COUNTY, CALIFORNIA AND AUTHORIZE THE CHAIRMAN TO EXECUTE AN AGREEMENT PENDING LEGAL REVIEW 12. 2022/2023 BUDGET a. Discuss 2022/2023 Budget Preparations b. * Appoint 2022/2023 Budget Ad Hoc Committee 13. *TECHNICAL ADVIOSRY COMMITTEE MEMBER APPOINTMENT 14. COMMITTEE UPDATES a. Executive Committee i. CGA/GGA Joint Executive Committee b. Multi-Benefit Recharge Pilot Project Ad Hoc Committee c. Recharge Pilot Project Ad Hoc Committee d. Technical Advisory Committee e. Water Well Drilling Permits and Standards Ad Hoc Committee 15. CLOSED SESSION §54956.9 Conference with Legal Counsel Anticipated or significant exposure to litigation regarding tax refund claims and challenges to previously adopted property related fees. 16. CLOSED SESSION Conference with Legal Counsel Existing Litigation Aqualliance, California Water Impact Network, and California Sportfishing Alliance vs. Colusa Groundwater Authority, Glenn Groundwater Authority Colusa County Superior Court - Case Number CV24584 17. REPORT OUT FROM CLOSED SESSION 18. MEMBER REPORTS AND COMMENTS 19. NEXT MEETING 20. ADJOURN *Indicates Action Item A complete agenda packet, including back-up information, is available for public inspection during normal work hours at 225 North Tehama Street, Willows, CA 95988. After posting of this Meeting Agenda, the public may request copies of support information for public agenda items listed. In compliance with the Americans with Disabilities Act, The Glenn Groundwater Authority will make available to persons with a disability disability- related modification or accommodations. Notification two days prior to the meeting will enable the Glenn Groundwater Authority to make arrangements to provide reasonable accommodations. If requested, this document and other agenda materials can be made available in an alternative format for persons with a disability who are covered by the Americans with Disabilities Act. Contact Lisa Hunter at 530-934-6540. CERTIFICATION: Pursuant to Government Code §54954.2 the agenda for this meeting was properly posted on or before 1:30 pm on March 13, 2022. Page | 2 Glenn GroundwaterAuthority Groundwater Sustainability Agency 225 N. Tehama Street, Willows, CA 95988 530.934.6540 Board of Directors Meeting Materials March 16, 2022 1:30 PM LOCATION: 225 North Tehama Street, Willows, CA 95988 And Teleconference The meeting can be accessed via telephone at +1 (872) 240-3212 or by computer, smartphone, or tablet at: https://meet.goto.com/809763605 Meeting Access Code: 809-763-605 1. CALL TO ORDER The Chairperson will call the meeting to order and lead the flag salute. 2. ROLL CALL Roll call will be conducted. 3. AB 361 OPEN MEETINGS: STATE AND LOCAL AGENCIES: TELECONFERENCES a. *Consider approval of Resolution 2022-003 Authorizing Remote Teleconference Meetings in Accordance with Government Code Section 54953 (e) Executive Order N-08-21 was issued on June 11, 2021 which provided guidance on a number of orders that were issued in relation to COVID-19. One change applied to Executive Order N-29-20 (issued March 17, 2020) relating to Open Meetings and teleconferencing stating the provisions of N-29-20 would apply through September 30, 2021. On September 16, 2021, Governor Newsom approved Assembly Bill 361 relating to Open Meetings and teleconferencing requirements. On October 11, 2021, Counsel provided an overview of the expiration of Executive Order N-29-20 and the passage of Assembly Bill 361. Beginning November 8, 2021, the Board has approved Resolutions to implement teleconferencing requirements during a proclaimed State of Emergency. A Resolution must be passed every 30 days to remain effective. Attachments RESOLUTION No. 2022-003 RESOLUTION TO IMPLEMENT TELECONFERENCING REQUIREMENTS DURING A PROCLAIMED STATE OF EMERGENCY HHB!Cpbse!pg!EjsfdupstQbhf!2 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY RESOLUTION No. 2022-03 RESOLUTION TO IMPLEMENT TELECONFERENCING REQUIREMENTS DURING A PROCLAIMED STATE OF EMERGENCY WHEREAS, the Ralph M. Brown Act requires that all meetings of a legislative body of a local agency be open and public and that any person may attend and participate in such meetings; WHEREAS, the Brown Act allows for legislative bodies to hold meetings by teleconference, but imposes specific requirements for doing so; WHEREAS, on March 17, 2020, in order to address the need for public meetings during the present public health emergency, Governor Newsom issued Executive Order No. N-29-20, WHEREAS, on June 11, 2021, Governor Newsom issued Executive Order No. N-8-21, 30, 2021; and WHEREAS, these Executive Orders allowed legislative bodies to meet virtually as long as certain notice and accessibility requirements were met; and WHEREAS, the State Legislature amended the Brown Act through Assembly Bill No. 361 (AB 361) on September 16, 2021; and WHEREAS, AB 361 amended the Brown Act so that a local agency may use teleconferencing without complying with the regular teleconferencing requirements of the Act, where the legislative body holds a meeting during a proclaimed state of emergency and makes certain findings; and WHEREAS, Government Code section 54953 requires that the legislative body make additional findings every 30 days in order to continue such teleconferencing. NOW THEREFORE, the Glenn Groundwater Authority GGAhereby finds, determines, declares, orders, and resolves as follows: 1. That the foregoing recitals are true and correct and incorporates them by this reference. 2. The Board of Directors of the GGA finds, by a majority vote, the following: a. That there exists a proclaimed state of emergency; and b. State or local officials have imposed or recommended measures to promote social distancing. HHB!Cpbse!pg!EjsfdupstQbhf!3 Nffujoh!Ebuf;!Nbsdi!27-!3133 3. The GGA, any of its committees, joint committees, ad hoc groups, and member staff is authorized to take all steps and perform all actions necessary to execute and implement this Resolution in compliance with Government Code section 54953. 4. That this Resolution shall take effect March 16, 2022 and shall remain in effect for thirty (30) days thereafter (until April 15, 2022), provided the conditions set forth in Section 2 remain. PASSED AND ADOPTED by the Board of the GGA this 16th day of March, 2022, by the following vote: AYES: NOES: ABSTAIN: ABSENT: ______________________________ ________________________________ John Amaro, Chairman Lisa Hunter, Secretary HHB!Cpbse!pg!EjsfdupstQbhf!4 Nffujoh!Ebuf;!Nbsdi!27-!3133 4. APPROVAL OF MINUTES a. *Approval of meeting minutes from February 14, 2022 b.*Approval of special meeting minutes from February 23, 2022 Draft meeting minutes are attached. Attachments February 14, 2022 GGA Board meeting minutes February 23, 2022 GGA Board special meeting minutes HHB!Cpbse!pg!EjsfdupstQbhf!5 Nffujoh!Ebuf;!Nbsdi!27-!3133 Glenn GroundwaterAuthority Groundwater Sustainability Agency 225 N. Tehama Street, Willows, CA 95988 530.934.6540 Meeting Minutes Glenn Groundwater Authority Board of Directors February 14, 2022 1:30 p.m. LOCATION: 225 N. Tehama Street, Willows, CA 95988 The meeting was also conducted via teleconference; accessible via telephone, computer, smartphone or tablet. nd Director Members Present: Alternate/2 Alternate Directors Agency Representing: X X Grant Carmon Tom Arnold County of Glenn X Bruce Roundy Pete Carr City of Orland nd Ed Vonasek (2) City of Orland X Gary Hansen (Vice Chair) Evan Markey City of Willows X George Nerli Leslie Nerli Glide Water District X X John Amaro (Chair) Thad Bettner Glenn-Colusa Irrigation District X X Charles Schonauer Emil Cavagnolo Orland-Artois Water District X Randy Hansen Wade Danley Kanawha Water District nd Michael Alves (2) Kanawha Water District X Mark Lohse Seth Fiack Monroeville Water District X Gary Enos Lance Boyd Princeton-Codora-Glenn Irrigation District/ Provident Irrigation District Others in attendance: Lisa Hunter (GGA/Glenn County), Valerie Kincaid (GGA Counsel), Arne Gustafson, Jaime Lely, Todd Bishop, Joe Turner, Ben King, Del Reimers. 1.CALL TO ORDER Chair Amaro called the meeting to order at 1:30 p.m. 2.ROLL CALL Roll call was taken as indicated above. 3.AB 361 OPEN MEETINGS: STATE AND LOCAL AGENCIES: TELECONFERENCES a. *Consider approval of Resolution 2022-002 Authorizing Remote Teleconference Meetings in Accordance with Government Code Section 54953 (e) Chair Amaro introduced the item. No further discussion was heard. On motion by Director Roundy, seconded by Director Carmon, it was unanimously approved by members present to adopt Resolution 2022-002 Authorizing Teleconference Meetings in Accordance with Government Code Section 54953 (e 4.APPROVAL OF MINUTES a. * Approval of meeting minutes from January 10, 2022 Chair Amaro invited comments or revisions on the aforementioned meeting minutes. No comments were heard. HHB!Cpbse!pg!EjsfdupstQbhf!6 Nffujoh!Ebuf;!Nbsdi!27-!3133 On motion by Director Gary Hansen, seconded by Director Randy Hansen, the meeting minutes of the January 10, 2022 meeting were unanimously approved as presented by members present. 5.PERIOD OF PUBLIC COMMENT Ben King announced he has comments related specifically to agenda item 9. 6.STAFF UPDATES Glenn Groundwater Authority (GGA) Program Manager, Lisa Hunter, announced staff will be transitioning from the Go-To-Meeting teleconferencing platform to Microsoft Teams as of March 20, 2022, encouraged members to download Microsoft Teams if not already installed and invited requests for assistance if needed. Ms. Hunter stated she is working with the Colusa Groundwater Authority (CGA) as they work through their staffing situation and the CGA Chair has asked her to participate in some committee discussions. Ms. Hunter further stated the CGA received a letter from Colusa County stating the County will no longer be providing services via County staff. Ms. Hunter reminded Board members to complete and submit a Form 700 before April 1, 2022. Ms. Hunter announced there is a tentative joint CGA/GGA Board meeting scheduled for March 10, 2022 where a presentation will be given by the sub-consultant (ERA) through Davids Engineering to recap the funding and financing section of the Colusa Subbasin Groundwater Sustainability Plan (GSP) and to initiate discussion on future potential funding mechanisms. Ms. Hunter stated she has had difficulty making contact with two of the selected participants for the Well Monitoring Pilot Program though four of the participating wells have had instruments installed and are now being monitored; round two of solicitation will include contacting round one applicants not selected to gauge interest in participation. Ms. Hunter presented a map and graph detailing groundwater levels for selected sites throughout the Colusa Subbasin. 7.FINANCIAL REPORT a. *Review and accept Monthly Activities Report. b. *Review and consider approval of claims. No discussion was held on item 7.a. On motion by Director Carmon, seconded by Director Enos, it was unanimously ordered to accept the Monthly Activities Report as presented by members present. Director Carmon asked if the claim for the annual audit encompasses the whole audit, whereby Ms. Hunter stated it does not. On motion by Director Schonauer, seconded by Director Roundy, it was unanimously ordered to approve the claims as presented by members present. 8.COLUSA SUBBASIN GROUNDWATER SUSTAINABILITY PLAN (GSP) a. Groundwater Sustainability Plan Submittal b. Groundwater Sustainability Plan Annual Report 2 HHB!Cpbse!pg!EjsfdupstQbhf!7 Nffujoh!Ebuf;!Nbsdi!27-!3133 c. GSP Development Grants (Proposition 1 and Proposition 68) and Project Agreements d. Discussion on Groundwater Sustainability Plan implementation and next steps Ms. Hunter introduced Item 8.a., stating the GSP was successfully submitted January 28, 2022. The GSP was posted by DWR to the SGMA portal on February 7 which initiated a 75-day public comment period. To date, no comments have been received. Ms. Hunter introduced Item 8.b stating the Annual Report is currently being prepared by Davids Engineering and the report is due April 1, 2022. Ms. Hunter provided a brief update on item 8.c, stating the CGA Chair, Denise Carter, has been designated the project manager for the grants and the grant agreement amendment is still pending approval. Director Carmon began the discussion on item 8.d, stating at the recent Corning Subbasin meeting, it was mentioned that the Orland Unit Water Users could receive diverted water flows to assist with groundwater recharge. Director Nerli suggested the recharge the ad hoc committee(s) discuss this. Discussion ensued. Director Carmon noted the potential environmental requirements and permitting process that would be required and further stated this could be permitted on an annual basis. Director Carmon stated the Orland Unit Water Users would be having a meeting Thursday, February 17, 2022 at 1:00 p.m., and he intends to attend and provide a report back to the Board at the next meeting, which was generally supported by the remaining members. 9.*PROVIDE RESPONSE AND/OR CONSIDERATIONS TO GLENN COUNTY ON DRAFT GLENN COUNTY WATER WELL DRILLING PERMITS AND STANDARDS Director Nerli asked if the comments provided by the GGA members have been incorporated yet, whereby Director Carmon stated the Board of Supervisors is still collecting comments and reviewing, so no revisions have been made yet. Ms. Hunter clarified that she compiled the comments from the discussion at the last meeting and wanted to Director Nerli suggested the definition of a livestock well be reevaluated and Director Carmon encouraged her to submit suggested revisions. Director Carmon further stated the June 2022 deadline is a soft deadline and coincides with the expiration of the Ag Well moratorium. Chair Amaro stated there are concerns regarding the implementation and noted the importance of these proposed changes. Discussion ensued. Chair Amaro suggested an ad hoc committee be created and volunteered to be on the committee, as did Director Carmon, Director Lohse, Director Enos, and Alternate Director Arnold. Ben King provided commentary on the draft ordinance, stating concerns over groundwater salinity, water quality measurements in new wells as well as ensuring proper well location. 10. COMMITTEE UPDATES a. Executive Committee i. CGA/GGA Joint Executive Committee b. Multi-Benefit Recharge Pilot Project Ad Hoc Committee c. Recharge Pilot Project Ad Hoc Committee 3 HHB!Cpbse!pg!EjsfdupstQbhf!8 Nffujoh!Ebuf;!Nbsdi!27-!3133 d. Technical Advisory Committee Chair Amaro stated the CGA/GGA Joint Executive Committee met January 28, 2022 and discussed the CGA staffing situation and discussion ensued regarding funding for staffing and outreach support. Chair Amaro stated there are no updates for the Multi-Benefit Recharge Pilot Project Ad Hoc Committee. Director Schonauer provided an update for the Recharge Pilot Project Ad Hoc Committee, stating the already outlined when there are resources available. Director Roundy stated the committee tried not to identify specific sites yet but did identify target areas. Discussion ensued. Ben King asked if the Colusa Basin Drainage District has any upcoming meetings, whereby Director Arnold stated there was a recent meeting but he was unable to attend. Mr. King asked if he could contact Ms. Hunter for contact information for the district and she confirmed she would be able to assist. Discussion surrounding funding for projects through the Resource Conservation District (RCD) ensued. Director Nerli asked if it is required to identify who is paying for a project when planning for that project, whereby GGA Counsel, Valerie Kincaid, reviewed the process for water rights, transfers and the need to identify the beneficial use. Director Lohse asked if the next funding fee implemented by the GGA will be just administration or include project funding, whereby Ms. Hunter stated the GGA would more fully know their options once the funding presentation is given at the joint CGA/GGA Board meeting in March. Director Schonauer asked if the future fee would be weighted, favoring users outside of trouble areas, or if the fee would be universal, whereby discussion ensued surrounding potential extraction fees and fee implementation. Ms. Hunter provided an update on the Technical Advisory Committee, stating the GGA TAC member has changed employment and now there is a vacancy. Ms. Hunter encouraged the Board to send her suggestions for potential members. 11. CLOSED SESSION Conference with Legal Counsel Anticipated or significant exposure to litigation regarding tax refund claims and challenges to previously adopted property related fees. No comments were presented or heard. The Board adjourned to closed session at 2:58 p.m. 12. REPORT OUT FROM CLOSED SESSION The Board returned from closed session at 3:46 p.m.; no reportable action was taken. 13. MEMBER REPORTS AND COMMENTS Director Gary Hansen suggested a future agenda item to discuss hiring additional staff to assist Ms. Hunter. Discussion ensued and it was the consensus of the Board to add this discussion to a future agenda. Director Carmon stated he met with several Northern California drought representatives and shared a website titled California Water Watch and Ms. Hunter stated she would email the website link to the members (https://cww.water.ca.gov/). 4 HHB!Cpbse!pg!EjsfdupstQbhf!9 Nffujoh!Ebuf;!Nbsdi!27-!3133 14. NEXT MEETING The next regular meeting is scheduled for March 16, 2022 at 1:30 p.m. 15. ADJOURN The meeting was adjourned at 3:52 p.m. 5 HHB!Cpbse!pg!EjsfdupstQbhf!: Nffujoh!Ebuf;!Nbsdi!27-!3133 Glenn GroundwaterAuthority Groundwater Sustainability Agency 225 N. Tehama Street, Willows, CA 95988 530.934.6540 SPECIAL MEETING MINUTES GLENN GROUNDWATER AUTHORITY BOARD OF DIRECTORS February 23, 2022 10:30 a.m. LOCATION: 225 N. Tehama Street, Willows, CA. 95988 The meeting was also conducted via teleconference; accessible via telephone, computer, smartphone or tablet. nd Director Members Present: Alternate/2 Alternate Directors Agency Representing: X X Grant Carmon Tom Arnold County of Glenn X Bruce Roundy Pete Carr City of Orland nd Ed Vonasek (2) City of Orland X X Gary Hansen (Vice Chair) Evan Markey City of Willows X George Nerli Leslie Nerli (10:41) Glide Water District X John Amaro (Chair) Thad Bettner Glenn-Colusa Irrigation District X X Charles Schonauer Emil Cavagnolo Orland-Artois Water District X Randy Hansen Wade Danley Kanawha Water District nd Michael Alves (2) Kanawha Water District X Mark Lohse Seth Fiack Monroeville Water District X Gary Enos Lance Boyd Princeton-Codora-Glenn Irrigation District/ Provident Irrigation District Others in attendance (in-person and remotely): Lisa Hunter, GGA/Glenn County; Valerie Kincaid, GGA Counsel; Ashlee Veneman, Glenn County staff/clerk; Brandon Davison, DWR; Jaime Lely, landowner; Kerry Billiou, Tavis Beynon. 1.CALL TO ORDER Chair John Amaro called the meeting to order at 10:33 a.m. 2.ROLL CALL Roll call was taken and is indicated above. 3.PERIOD OF PUBLIC COMMENT Evan Markey of CalWater stated there is a current vacancy on the Technical Advisory Committee (TAC) due item to be approved. No further comments were heard. 4.*APROVE WELL MONITORING PILOT PROGRAM ROUND 2 LANDOWNER AGREEMENT PENDING LEGAL COUNSEL REVIEW GGA Program Manager, Lisa Hunter, introduced the item and stated the primary difference in the aforementioned agreement is a 50% cost share with the landowner for the 3-year subscription for web and mobile data access through Ranch Systems. HHB!Cpbse!pg!EjsfdupstQbhf!21 Page | 1 Nffujoh!Ebuf;!Nbsdi!27-!3133 On motion by Director Carmon, seconded by Director Schonauer, it was unanimously ordered by members present to approve Well Monitoring Pilot Program Round 2 Landowner Agreement pending legal counsel review. 5.CLOSED SESSION Conference with Legal Counsel Anticipated or significant exposure to litigation regarding tax refund claims and challenges to previously adopted property related fees. 6.CLOSED SESSION G Conference with Legal Counsel Existing Litigation Aqualliance, California Water Impact Network, and California Sportfishing Alliance vs. Colusa Groundwater Authority, Glenn Groundwater Authority Colusa County Superior Court - Case Number CV24584 Chair Amaro invited public comments for agenda items 5 and 6 and none were presented or heard. The Board recessed for closed session at 10:37 a.m. 7.REPORT OUT FROM CLOSED SESSION The Board reconvened to open session at 11:50 a.m. The Board provided direction to Counsel; no further action was taken. 8.MEMBER REPORTS AND COMMENTS Director Schonauer stated he and Director Carmon attended the Orland Unit Water Users Association (OUWUA) Board meeting to discuss the GGA and the recharge ad hoc committee, whereby he asked if the board would approve of Darin Titus, OUWUA Chair, attending the next ad hoc committee meeting. Ms. Hunter stated it is not usual for non- members to attend ad hoc committee meetings, but at times it may outside non-members. The Board consensus was that it would be appropriate to include non-members on an as needed basis. Director Carmon thanked Director Schonauer for attending the meeting and the purpose of the meeting was to gauge the level of interest in working together. Director Nerli stated $100 per acre- foot surface water is being offered right now. Discussion ensued and topics for discussion were suggested to the recharge ad hoc committee. 9.NEXT MEETING The next meeting is scheduled for March 16, 2022 at 1:30 p.m. at the same location. 10. ADJOURN The meeting was adjourned at 11:58 a.m. HHB!Cpbse!pg!EjsfdupstQbhf!22 Page | 2 Nffujoh!Ebuf;!Nbsdi!27-!3133 5. PERIOD OF PUBLIC COMMENT Members of the public are encouraged to address the GGA Board of Directors on items relevant to the GGA. Public comments are limited to no more than 5 minutes. No action may be taken on public comments. 6. FISCAL YEAR 2020/2021 ANNUAL AUDIT a. *Receive presentation and accept Glenn Groundwater Authority Groundwater Sustainability Agency Financial Statements and Supplementary Information Year Ended June 30, 2021. On June 16, 2021, the GGA Board approved the CliftonLarsonAllen LLP (CLA) Engagement Letter to provide services to complete the Fiscal Year 2020-2021 Annual Audit. Staff coordinated with CLA staff throughout the audit process. Joey Judson of CLA will provide a presentation on the draft Glenn Groundwater Authority Groundwater Sustainability Agency Financial Statements and Supplementary Information Year Ended June 30, 2021 report. The draft report is undergoing final review at CLA. Staff recommends accepting the audit report. Attachment Glenn Groundwater Authority Groundwater Sustainability Agency Financial Statements and Supplementary Information Year Ended June 30, 2021 HHB!Cpbse!pg!EjsfdupstQbhf!23 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2021 HHB!Cpbse!pg!EjsfdupstQbhf!24 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY TABLE OF CONTENTS YEAR ENDED JUNE 30, 2021 LIST OF DIRECTORS i INDEPENDENT AUDITORS’ REPORT 1 MANAGEMENT’S DISCUSSION AND ANALYSIS 3 BASIC FINANCIAL STATEMENTS STATEMENT OF NET POSITION 7 F STATEMENT OF ACTIVITIESSTATEMENT OF ACTIVITIESSTATEMENT OF ACTIVITIES 8 O R BALANCE SHEET – – GOVERNMENTAL FUNDGOVERNMENTAL FUNDGOVERNMENTAL FUNDGOVERNMENTAL FUNDGOVERNMENTAL FUND 9 D I S RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET D C TO THE GOVERNMENT-WIDE STATEMENT OF NET POSITION WIDE STATEMENT OF NET POSITION WIDE STATEMENT OF NET POSITION WIDE STATEMENT OF NET POSITION WIDE STATEMENT OF NET POSITION R– U A GOVERNMENTAL ACTIVITIESGOVERNMENTAL ACTIVITIESGOVERNMENTAL ACTIVITIES 10 S F S T STATEMENT OF REVENUES, EXPENDITURES,STATEMENT OF REVENUES, EXPENDITURES,STATEMENT OF REVENUES, EXPENDITURES,STATEMENT OF REVENUES, EXPENDITURES,STATEMENT OF REVENUES, EXPENDITURES,STATEMENT OF REVENUES, EXPENDITURES,STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND I O R BALANCES – GOVERNMENTAL FUNDGOVERNMENTAL FUNDGOVERNMENTAL FUND 11 N E P P RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, O U AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUND AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUND AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUND AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUND AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUND TO R R T THE GOVERNMENT-WIDE STATEMENT OF ACTIVITIES WIDE STATEMENT OF ACTIVITIES WIDE STATEMENT OF ACTIVITIES WIDE STATEMENT OF ACTIVITIES WIDE STATEMENT OF ACTIVITIES – – – P GOVERNMENTAL ACTIVITIES O 12 S E NOTES TO BASIC FINANCIAL STATEMENTS 13 S O REQUIRED SUPPLEMENTARY INFORMATION N L BUDGETARY COMPARISON SCHEDULE – GENERAL FUND 17 Y NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION 18 OTHER REPORT 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 19 HHB!Cpbse!pg!EjsfdupstQbhf!25 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY LIST OF DIRECTORS YEAR ENDED JUNE 30, 2021 NAMEAGENCYPOSITION John ViegasCounty of GlennDirector Grant CarmonCounty of GlennDirector Bruce RoundyCity of OrlandDirector Gary HansenCity of WillowsDirector George NerliGlide Water DistrictDirector John AmaroGlenn-Colusa Irrigation DistrictDirector F O harles SchnonauerOrland-Artois Water Districtharles SchnonauerOrland-Artois Water Districtharles SchnonauerOrland-Artois Water DistrictDirector C R D Randy HansenKanawha Water DistrictDirector I S D C Gary EnosPrinceton-Codora-Glenn IrrigationPrinceton-Codora-Glenn IrrigationPrinceton-Codora-Glenn IrrigationPrinceton-Codora-Glenn IrrigationPrinceton-Codora-Glenn IrrigationDirector R U A District/Provident Irrigation DistrictDistrict/Provident Irrigation DistrictDistrict/Provident Irrigation DistrictDistrict/Provident Irrigation DistrictDistrict/Provident Irrigation District S F S T Mark LohseMonroeville Water DistrictMonroeville Water DistrictMonroeville Water DistrictMonroeville Water DistrictMonroeville Water DistrictMonroeville Water DistrictMonroeville Water DistrictDirector I O R N E Vince MintoCounty of GlennCounty of GlennCounty of GlennAlternate P P O Tom ArnoldCounty of GlennCounty of GlennCounty of Glenn U Alternate R R T P Pete CarrCity of OrlandAlternate O S Evan MarkeyCal-Water Local Manager,Cal-Water Local Manager,Cal-Water Local Manager,Alternate E City of Willows S O Leslie NerliGlide Water DistrictAlternate N L Thaddeus BettnerGlenn-Colusa Irrigation DistrictAlternate Y Emil CavagnoloOrland-Artois Water DistrictAlternate Wade DanleyKanawha Water DistrictAlternate Lance BoydPrinceton-Codora-Glenn IrrigationAlternate District/Provident Irrigation District Seth FiackMonroeville Water DistrictAlternate Ed VonasekCity of Orland2nd Alternate Andrea JonesOrland-Artois Water District2nd Alternate Michael AlvesKanawha Water District2nd Alternate (i) HHB!Cpbse!pg!EjsfdupstQbhf!26 Nffujoh!Ebuf;!Nbsdi!27-!3133 INDEPENDENT AUDITORS’ REPORT Board of Directors Glenn Groundwater Authority Groundwater Sustainability Agency Willows, California Report on the Financial StatementsReport on the Financial StatementsReport on the Financial Statements F O We have audited the accompanying financial statements of the governmental activities and We have audited the accompanying financial statements of the governmental activities and We have audited the accompanying financial statements of the governmental activities and the major R fund, of the Glenn Groundwater AuthorityGlenn Groundwater AuthorityGlenn Groundwater Authority Groundwater Sustainability Agency (the Authority) as of and for the year ended June 30, for the year ended June 30, for the year ended June 30, 202120212021, and the related notes to the financial statements, which collectively D I comprise the Authority’s basic finbasic finbasic financial statements as listed in the table of contents.ancial statements as listed in the table of contents.ancial statements as listed in the table of contents.ancial statements as listed in the table of contents.ancial statements as listed in the table of contents. S D C R Management’s Responsibility for the Management’s Responsibility for the Management’s Responsibility for the U Financial StatementsFinancial StatementsFinancial StatementsFinancial StatementsFinancial Statements A S F Management is responsible for the preparation and fair presentation of these financial statements in Management is responsible for the preparation and fair presentation of these financial statements in Management is responsible for the preparation and fair presentation of these financial statements in Management is responsible for the preparation and fair presentation of these financial statements in Management is responsible for the preparation and fair presentation of these financial statements in S T accordance with accounting principles generally accepted in the United States of America; this includes ce with accounting principles generally accepted in the United States of America; this includes ce with accounting principles generally accepted in the United States of America; this includes ce with accounting principles generally accepted in the United States of America; this includes ce with accounting principles generally accepted in the United States of America; this includes ce with accounting principles generally accepted in the United States of America; this includes ce with accounting principles generally accepted in the United States of America; this includes I O R the design, implementation, and maintenance of internal control relevant to the preparation and fair the design, implementation, and maintenance of internal control relevant to the preparation and fair the design, implementation, and maintenance of internal control relevant to the preparation and fair the design, implementation, and maintenance of internal control relevant to the preparation and fair the design, implementation, and maintenance of internal control relevant to the preparation and fair the design, implementation, and maintenance of internal control relevant to the preparation and fair N E presentation of financial statements that are free from matpresentation of financial statements that are free from matpresentation of financial statements that are free from matpresentation of financial statements that are free from matpresentation of financial statements that are free from matpresentation of financial statements that are free from matpresentation of financial statements that are free from material misstatement, whetherial misstatement, whether due to fraud or P P error. O U R R Auditors’ Responsibility T P O Our responsibility is to express opinions on these financial statements based on our audit. We Our responsibility is to express opinions on these financial statements based on our audit. We Our responsibility is to express opinions on these financial statements based on our audit. We Our responsibility is to express opinions on these financial statements based on our audit. We S conducted our audit in accordance with auditing standards generally accepted in the United States of conducted our audit in accordance with auditing standards generally accepted in the United States of conducted our audit in accordance with auditing standards generally accepted in the United States of E America and the standards applicable to financial audits contained in tandards applicable to financial audits contained in tandards applicable to financial audits contained in Government Auditing Standards, S issued by the Comptroller General of the United States. Those standards require that we plan and by the Comptroller General of the United States. Those standards require that we plan and by the Comptroller General of the United States. Those standards require that we plan and by the Comptroller General of the United States. Those standards require that we plan and by the Comptroller General of the United States. Those standards require that we plan and O perform the audit to obtain reasonable assurance about whether theperform the audit to obtain reasonable assurance about whether theperform the audit to obtain reasonable assurance about whether the financiafinanciafinancial statements are free from N material misstatement. L Y An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. (1) HHB!Cpbse!pg!EjsfdupstQbhf!27 Nffujoh!Ebuf;!Nbsdi!27-!3133 Board of Directors Glenn Groundwater Authority Groundwater Sustainability Agency Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the major fund 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. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison schedule on pages 3 and 17 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who basic financial statements, is required by the Governmental Accounting Standards Board who basic financial statements, is required by the Governmental Accounting Standards Board who F considers it to be an essential part of financial reporting for placing the basic financial statements in an considers it to be an essential part of financial reporting for placing the basic financial statements in an considers it to be an essential part of financial reporting for placing the basic financial statements in an O R appropriate operational, economic, or historical context. We have applied certain limited procedures to appropriate operational, economic, or historical context. We have applied certain limited procedures to appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generallythe required supplementary information in accordance with auditing standards generallythe required supplementary information in accordance with auditing standards generallythe required supplementary information in accordance with auditing standards generallythe required supplementary information in accordance with auditing standards generally accepted in the D United States of America, which consisted of inquiries of management about the methods of preparing America, which consisted of inquiries of management about the methods of preparing America, which consisted of inquiries of management about the methods of preparing America, which consisted of inquiries of management about the methods of preparing America, which consisted of inquiries of management about the methods of preparing I S the information and comparing the information for consistency with management’s responses to our the information and comparing the information for consistency with management’s responses to our the information and comparing the information for consistency with management’s responses to our the information and comparing the information for consistency with management’s responses to our the information and comparing the information for consistency with management’s responses to our C inquiries, the basic financial statements,inquiries, the basic financial statements,inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic and other knowledge we obtained during our audit of the basic and other knowledge we obtained during our audit of the basic and other knowledge we obtained during our audit of the basic U S financial statements. We do not express an opinion or provide any assurance on the information financial statements. We do not express an opinion or provide any assurance on the information financial statements. We do not express an opinion or provide any assurance on the information financial statements. We do not express an opinion or provide any assurance on the information financial statements. We do not express an opinion or provide any assurance on the information S because the limited procedures do not provide us with sufficient evidence to express an opinion orbecause the limited procedures do not provide us with sufficient evidence to express an opinion orbecause the limited procedures do not provide us with sufficient evidence to express an opinion orbecause the limited procedures do not provide us with sufficient evidence to express an opinion orbecause the limited procedures do not provide us with sufficient evidence to express an opinion or I O provide any assurance. R N E P Other Reporting Required by Government Auditing StandardsGovernment Auditing StandardsGovernment Auditing StandardsGovernment Auditing StandardsGovernment Auditing StandardsGovernment Auditing StandardsGovernment Auditing Standards P O U In accordance with Government Auditing StandardsGovernment Auditing StandardsGovernment Auditing Standards, we have also issued our report dated , we have also issued our report dated , we have also issued our report dated R R REPORT DATE on our consideration of the AuthorityAuthorityAuthority’s ’s ’s interninterninterninterninternal control over financial reporting and on al control over financial reporting and on al control over financial reporting and on T P our tests of its compliance with certain provisions of laws, regulations, contracts, and grantour tests of its compliance with certain provisions of laws, regulations, contracts, and grantour tests of its compliance with certain provisions of laws, regulations, contracts, and grantour tests of its compliance with certain provisions of laws, regulations, contracts, and grantour tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements O and other matters. The purpose of that report is solely to describe the scope of oto describe the scope of oto describe the scope of our testing of internal S control over financial reporting and compliance and the results of that testing, and not to provide an ntrol over financial reporting and compliance and the results of that testing, and not to provide an ntrol over financial reporting and compliance and the results of that testing, and not to provide an E S opinion on the effectiveness of the Authority’s internal control over financial reporting or on compliance. internal control over financial reporting or on compliance. internal control over financial reporting or on compliance. internal control over financial reporting or on compliance. O That report is an integral part of an audit performed in accordance with accordance with accordance with accordance with accordance with Government Auditing StandardsGovernment Auditing StandardsGovernment Auditing Standards N in considering the Authority’s internal control over financial reporting and compliance.in considering the Authority’s internal control over financial reporting and compliance.in considering the Authority’s internal control over financial reporting and compliance. L Y CliftonLarsonAllen LLP Roseville, California REPORT DATE (2) HHB!Cpbse!pg!EjsfdupstQbhf!28 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY MANAGEMENT’S DISCUSSION AND ANALYSIS JUNE 30, 2021 This section of Glenn Groundwater AuthorityGroundwater Sustainability Agency’s (the Authority), annual financial report provides an overview of the Authority’s financial activities for the fiscal year ended June 30, 2021. This section should be read in conjunction with the Authority’s financial statements, which immediately follow this section. FINANCIAL HIGHLIGHTS Key financial highlights for the fiscal year include the following: The assets of the Authority exceeded its liabilities at June 30, 2021 by $732,151. The Authority's total assets increased by $185,627. F O AUTHORITY HIGHLIGHTSGHTSGHTS R Property Related Fee remained stable at Property Related Fee remained stable at Property Related Fee remained stable at Property Related Fee remained stable at Property Related Fee remained stable at $1.50 per acre D I Hydrogeologic Conceptual Model and Water Budget Conceptual Model and Water Budget Conceptual Model and Water Budget Conceptual Model and Water Budget Conceptual Model and Water Budget Project concluded in March 2021 and S results will be included in the Colusa Subbasin sults will be included in the Colusa Subbasin sults will be included in the Colusa Subbasin sults will be included in the Colusa Subbasin sults will be included in the Colusa Subbasin Groundwater Sustainability Plan (GSP) C U Development Project S Colusa Subbasin GSP Development Project continuedn GSP Development Project continuedn GSP Development Project continuedn GSP Development Project continuedn GSP Development Project continued S I O R o GSP is expected to be finalized and adopted in December 2021 following multiple puxpected to be finalized and adopted in December 2021 following multiple puxpected to be finalized and adopted in December 2021 following multiple puxpected to be finalized and adopted in December 2021 following multiple puxpected to be finalized and adopted in December 2021 following multiple puxpected to be finalized and adopted in December 2021 following multiple public N E comments periods and a public hearingcomments periods and a public hearingcomments periods and a public hearingcomments periods and a public hearingcomments periods and a public hearingcomments periods and a public hearing P P O o The project will conclude in June 2022The project will conclude in June 2022The project will conclude in June 2022 U R R The Colusa Groundwater Authority continued to manageontinued to manageontinued to manageontinued to manageontinued to manage a Proposition 1 and Proposition 68 T P grant on behalf of the Colusa Subbasin, which reimburses some GSP Development project grant on behalf of the Colusa Subbasin, which reimburses some GSP Development project grant on behalf of the Colusa Subbasin, which reimburses some GSP Development project grant on behalf of the Colusa Subbasin, which reimburses some GSP Development project grant on behalf of the Colusa Subbasin, which reimburses some GSP Development project O costs. The GGA coordinates with CGA as needed. S E Continuing obligations for agency business and public participation (Board meetings, publiContinuing obligations for agency business and public participation (Board meetings, publiContinuing obligations for agency business and public participation (Board meetings, public S outreach events, coordination with neighboring agencies, etc.)outreach events, coordination with neighboring agencies, etc.)outreach events, coordination with neighboring agencies, etc.)outreach events, coordination with neighboring agencies, etc.)outreach events, coordination with neighboring agencies, etc.) O N OVERVIEW OF THE FINANCIAL STATEMENTS L Y This discussion and analysis is intended to serve as an introduction to the Authority's basic financial This discussion and analysis is intended to serve as an introduction to the Authority's basic financial This discussion and analysis is intended to serve as an introduction to the Authority's basic financial statements. The Authority's basic financial statements are comprised of three components, government-wide financial statements, fund financial statements, and notes to the basic financial statements. This report also includes additional required supplementary information in addition to the basic financial statements. REQUIRED FINANCIAL STATEMENTS Government-Wide Financial Statements are designed to provide readers with a broad overview of Authority finances, in a manner similar to a private-sector business. The Statement of Net Position include information on the Authority's assets and liabilities and provide information about the nature and amounts of investments in resources (assets) and the obligations to Authority creditors (liabilities). Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the Authority is improving or deteriorating. (3) HHB!Cpbse!pg!EjsfdupstQbhf!29 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY MANAGEMENT’S DISCUSSION AND ANALYSIS JUNE 30, 2021 REQUIRED FINANCIAL STATEMENTS (CONTINUED) The Statement of Activities presents information showing how net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). Both of these government-wide financial statements distinguish functions of the Authority that are principally supported by intergovernmental revenues (governmental activities). The governmental activities of the Authority are Groundwater Sustainability Agency activities in compliance with the Sustainable Groundwater Management Act and related groundwater sustainability activities. There are Sustainable Groundwater Management Act and related groundwater sustainability activities. There are Sustainable Groundwater Management Act and related groundwater sustainability activities. There are F O no business-type activities.pe activities.pe activities. R Fund Financial StatementsFund Financial StatementsFund Financial Statements D are groupings of related accounts that are used to maintain control over are groupings of related accounts that are used to maintain control over are groupings of related accounts that are used to maintain control over I resources that have been segregated for specific activities or objectives. The Authority, like other state resources that have been segregated for specific activities or objectives. The Authority, like other state resources that have been segregated for specific activities or objectives. The Authority, like other state resources that have been segregated for specific activities or objectives. The Authority, like other state resources that have been segregated for specific activities or objectives. The Authority, like other state S D and local governments, uses fund aand local governments, uses fund aand local governments, uses fund accounting to ensure and to demonstrate financeccounting to ensure and to demonstrate financeccounting to ensure and to demonstrate financeccounting to ensure and to demonstrate financeccounting to ensure and to demonstrate finance-related legal C R U compliance. The Authority’s fund is a pliance. The Authority’s fund is a pliance. The Authority’s fund is a governmental fund.governmental fund.governmental fund.governmental fund.governmental fund. A S F S T Governmental Funds are used to account for essentially the same functions reported as governmental are used to account for essentially the same functions reported as governmental are used to account for essentially the same functions reported as governmental are used to account for essentially the same functions reported as governmental are used to account for essentially the same functions reported as governmental are used to account for essentially the same functions reported as governmental are used to account for essentially the same functions reported as governmental I O R activities in the government-wide financial statements. However unlike the governmentncial statements. However unlike the governmentncial statements. However unlike the governmentncial statements. However unlike the governmentncial statements. However unlike the governmentncial statements. However unlike the government-wide financial N E statements, governmental funds financial statements focus on neartatements, governmental funds financial statements focus on neartatements, governmental funds financial statements focus on neartatements, governmental funds financial statements focus on neartatements, governmental funds financial statements focus on neartatements, governmental funds financial statements focus on neartatements, governmental funds financial statements focus on near-term inflows and outflows of P P spendable resources, as well as of balances of spendable resources available at the end ospendable resources, as well as of balances of spendable resources available at the end ospendable resources, as well as of balances of spendable resources available at the end ospendable resources, as well as of balances of spendable resources available at the end ospendable resources, as well as of balances of spendable resources available at the end ospendable resources, as well as of balances of spendable resources available at the end ospendable resources, as well as of balances of spendable resources available at the end of the fiscal O U year. Such information may be useful in evaluating the Authoyear. Such information may be useful in evaluating the Authoyear. Such information may be useful in evaluating the Authoyear. Such information may be useful in evaluating the Authoyear. Such information may be useful in evaluating the Authorityrityrity's near-term requirements. Because R R the focus of governmental funds is narrower than that of the governmentthe focus of governmental funds is narrower than that of the governmentthe focus of governmental funds is narrower than that of the governmentthe focus of governmental funds is narrower than that of the governmentthe focus of governmental funds is narrower than that of the government-wide financial statements, it is T P useful to compare the information presented for governmental funds with similar information presented governmental funds with similar information presented governmental funds with similar information presented governmental funds with similar information presented governmental funds with similar information presented O for governmental activities in the government-wide financial statements. By doing wide financial statements. By doing wide financial statements. By doing so, readers may S better understand the long-term impact of the government's nearterm impact of the government's nearterm impact of the government's near-term financing decisions. Both the E S governmental funds balance sheet and the governmental funds statementnmental funds balance sheet and the governmental funds statementnmental funds balance sheet and the governmental funds statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate comparison between governmental and changes in fund balances provide a reconciliation to facilitate comparison between governmental and changes in fund balances provide a reconciliation to facilitate comparison between governmental and changes in fund balances provide a reconciliation to facilitate comparison between governmental and changes in fund balances provide a reconciliation to facilitate comparison between governmental O N funds and governmental activities. L Y Notes to the Basic Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the basic financial statements can be found immediately following the basic financial statements. Other Information In addition to the basic financial statements and accompanying notes, this report presents certain required supplementary information concerning the Authority’s budgetary comparative information for the general fund. (4) HHB!Cpbse!pg!EjsfdupstQbhf!2: Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY MANAGEMENT’S DISCUSSION AND ANALYSIS JUNE 30, 2021 GOVERNMENT-WIDE FINANCIAL ANALYSIS The Statement of Net Position provides information about the financial position of the Authority as a whole, including all assets and liabilities on the full accrual basis. Over time, increases or decreases in the Authority's net position may serve as one useful indicator of the Authority's overall financial position. In the case of the Authority, total assets exceeded liabilities by $732,151 as of the close of the fiscal year. This amount is the total net position as of June 30, 2021. AUTHORITY’S NET POSITION AmountPercentage 20212020ChangeChange F Assets: O Current Assets$ 1,126,884$ 941,257$ 185,62719.72% R Total Assets 1,126,884 941,257 185,62719.72 DDDDD Liabilities: IIIII SSSSS Current Liabilities 394,733 176,557 218,176123.57 DDDDDDDD CCCCC Total Liabilities 394,733 176,557 218,176123.57 RRRRRRRR UUUUU AAAAAAAA Net Position: SSSSS FFFFFFFF Unrestricted 732,151732,151732,151 764,700 (32,549)(4.26) SSSSS TTTTTTTT Total Net Position$ $ $ 732,151732,151732,151732,151732,151$ 764,700$ (32,549)(4.26) IIIII OOOOO RRR NNNNN EEE PPP The Authority’s net position decreased by $32,549,32,549,32,549,32,549,32,549, primarily from aprimarily from aprimarily from aprimarily from aprimarily from an increase in expenses. PP OOO UU RRR RR AUTHORITY’S CHANGES IN NET POSITION TTT PP OO AmountPercentage 20212020ChangeChange2020ChangeChange2020ChangeChange SS Program Revenues: EE SS $ -$ 10,00010,00010,000$ (10,000)(100.00)% Agency Contributions Intergovernmental Revenues$ 465,686 242,915242,915242,915242,915242,915 222,771- OOOOO Total Program Revenues 465,686 252,915252,915252,915 212,77184.13 NNNNN LLLLL General Revenues: YYYYY (10,596) 38,919 (49,515)(49,515)(49,515)(127.23) Interest Income Special Assessment 427,017 455,734 (28,717)- Taxes 244 1,214 (970)- Total General Revenues 416,665 495,867 (79,202)(15.97) Total Revenues 882,351 748,782 133,56917.84 Program Expenses 914,900 461,450 453,45098.27 Change in Net Position (32,549) 287,332 (319,881)(111.33) Net Position - Beginning 764,700 477,368 287,332100.00 Net Position - Ending$ 732,151$ 764,700$ (32,549)(4.26) (5) HHB!Cpbse!pg!EjsfdupstQbhf!31 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY MANAGEMENT’S DISCUSSION AND ANALYSIS JUNE 30, 2021 Agency Contributions decreased becausethe Authorityis no longer funded through member agency contributions. The Authority administers the professional services agreements with the consultant responsible for GSP development in the Colusa Subbasin. The Colusa Groundwater Authority administers the grant relating to the same work. The Colusa Groundwater Authority provides grant funding reimbursement to the Authority. Professional services expenses increased significantly due to increased work of the GSP development tasks which is reflected in the program expenses. The increase in Intergovernmental Revenues is related to the arrangement described above relating to reimbursement of grant funded activities from the Colusa Groundwater Authority. Government-Wide Financial Statements are presented on an “economic resources” measurement focus and on the accrual basis of accounting, which is similar to the accounting used by most privatefocus and on the accrual basis of accounting, which is similar to the accounting used by most privatefocus and on the accrual basis of accounting, which is similar to the accounting used by most private- F sector companies. All ofsector companies. All ofsector companies. All of the current fiscal year's revenues and expenses are taken into account O regardless of when cash is regardless of when cash is regardless of when cash is receivedreceivedreceived or paid. R D BUDGETARY HIGHLIGHTSY HIGHLIGHTS I S D Total expenditures were $427,886886886 under budget.under budget.under budget.under budget.under budget. Special department expenses and professional C R U services were underspent. The variance noted in the services were underspent. The variance noted in the services were underspent. The variance noted in the services were underspent. The variance noted in the services were underspent. The variance noted in the professional services is directly related to the A S amount of intergovernmental revenue that was budget, but not receivedamount of intergovernmental revenue that was budget, but not receivedamount of intergovernmental revenue that was budget, but not receivedamount of intergovernmental revenue that was budget, but not receivedamount of intergovernmental revenue that was budget, but not received. F S T I O R ECONOMIC FACTORS AND NEXT YEAR’S BUDGETNEXT YEAR’S BUDGETNEXT YEAR’S BUDGETNEXT YEAR’S BUDGETNEXT YEAR’S BUDGETNEXT YEAR’S BUDGET N E P A five-year estimated budget was developed during the Proposition 218 Propertyyear estimated budget was developed during the Proposition 218 Propertyyear estimated budget was developed during the Proposition 218 Propertyyear estimated budget was developed during the Proposition 218 Propertyyear estimated budget was developed during the Proposition 218 Propertyyear estimated budget was developed during the Proposition 218 Propertyyear estimated budget was developed during the Proposition 218 Property-Related Fee process P O in 2019 which will be used to guide setting the annual budget.in 2019 which will be used to guide setting the annual budget.in 2019 which will be used to guide setting the annual budget.in 2019 which will be used to guide setting the annual budget.in 2019 which will be used to guide setting the annual budget. Factors include estimating administrative Factors include estimating administrative Factors include estimating administrative U R R costs, insurance, legal fees, professional services, Groundwater Sustainability Plan developmentcosts, insurance, legal fees, professional services, Groundwater Sustainability Plan developmentcosts, insurance, legal fees, professional services, Groundwater Sustainability Plan developmentcosts, insurance, legal fees, professional services, Groundwater Sustainability Plan developmentcosts, insurance, legal fees, professional services, Groundwater Sustainability Plan development, T P adoption, and implementation costs (examples: technical support, public outreach, studies, wrcosts (examples: technical support, public outreach, studies, wrcosts (examples: technical support, public outreach, studies, wrcosts (examples: technical support, public outreach, studies, wrcosts (examples: technical support, public outreach, studies, writing and O finalizing the plan, annual report preparation) including reimbursement of costs from grants when the plan, annual report preparation) including reimbursement of costs from grants when the plan, annual report preparation) including reimbursement of costs from grants when S possible, and other related tasks. E S REQUESTS FOR INFORMATION O N This financial report is designed to provide a general overview for those who are interested in the overview for those who are interested in the overview for those who are interested in the L Authority's financial position. Questions concerning any of the information provided in this report or any of the information provided in this report or any of the information provided in this report or Y requests for additional financial information should be addressed to: Program Manager, Program Manager, Glenn Groundwater Authority, 225 N. Tehama Street, Willows, California 95988. (6) HHB!Cpbse!pg!EjsfdupstQbhf!32 Nffujoh!Ebuf;!Nbsdi!27-!3133 BASIC FINANCIAL STATEMENTS F O R D I S D C R U A S F S T I O R N E P P O U R R T P O S E S O N L Y HHB!Cpbse!pg!EjsfdupstQbhf!33 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY STATEMENT OF NET POSITION JUNE 30, 2021 ASSETS Cash and Investments $ 1,112,975 Due from Other Governments11,071 Interest Receivable2,838 Total Assets 1,126,884 LIABILITIES Accounts Payable 375,768 Due to Other Governments18,965 Total Liabilities 394,733 F O NET POSITION R Unrestricted732,151 D I S Total Net Position$ 732,151 D C R U A S F S T I O R N E P P O U R R T P O S E S O N L Y See accompanying Notes to Basic Financial Statements. (7) HHB!Cpbse!pg!EjsfdupstQbhf!34 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2021 EXPENSES Professional Services$ 907,879 Office Expense5,259 Insurance 1,762 Total Expenses 914,900 PROGRAM REVENUES Intergovernmental Revenue465,686 Net Program Revenues (Expenses) (449,214) GENERAL REVENUES AND EXPENSE Special Assessment427,017 F Taxes244 O Interest Expense (10,596) R Total General RevenuesTotal General RevenuesTotal General Revenues 416,665 D I S (32,549) CHANGE IN NET POSITION D C R U Net Position - Beginning of the Year764,700 A S F S T $ 732,151 NET POSITION - END OF YEAR I O R N E P P O U R R T P O S E S O N L Y See accompanying Notes to Basic Financial Statements. (8) HHB!Cpbse!pg!EjsfdupstQbhf!35 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY BALANCE SHEET – GOVERNMENTAL FUND JUNE 30, 2021 ASSETS Cash and Investments$ 1,112,975 Due from Other Governments11,071 Interest Receivable2,838 Total Assets$ 1,126,884 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES Liabilities: Accounts Payable$ 375,768 Due to Other GovernmentsDue to Other GovernmentsDue to Other Governments18,965 F Total Liabilities394,733 O R Fund Balance: D Unassigned732,151 I S D C Total Liabilities, Deferred Inflows of Resources,Total Liabilities, Deferred Inflows of Resources,Total Liabilities, Deferred Inflows of Resources,Total Liabilities, Deferred Inflows of Resources,Total Liabilities, Deferred Inflows of Resources, R U and Fund Balance$ 1,126,884 A S F S T I O R N E P P O U R R T P O S E S O N L Y See accompanying Notes to Basic Financial Statements. (9) HHB!Cpbse!pg!EjsfdupstQbhf!36 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE GOVERNMENT-WIDE STATEMENT OF NET POSITION – GOVERNMENTAL ACTIVITIES JUNE 30, 2021 Fund Balance - Total Governmental Fund$ 732,151 Net Position of Governmental Activities $ 732,151 F O R D I S D C R U A S F S T I O R N E P P O U R R T P O S E S O N L Y See accompanying Notes to Basic Financial Statements. (10) HHB!Cpbse!pg!EjsfdupstQbhf!37 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUND YEAR ENDED JUNE 30, 2021 REVENUES AND EXPENSE Intergovernmental Revenue$ 578,087 Special Assessment427,017 Taxes244 Interest Expense (10,596) Total Revenues 994,752 EXPENDITURES Professional Services907,879 Office Expense5,259 Insurance 1,762 F Total ExpendituresTotal ExpendituresTotal Expenditures 914,900 O R CHANGE IN FUND BALANCECHANGE IN FUND BALANCECHANGE IN FUND BALANCE 79,852 D I S Fund Balance - Beginning of the YearFund Balance - Beginning of the YearFund Balance - Beginning of the Year652,299 D C R U FUND BALANCE - END OF YEAR$ 732,151 A S F S T I O R N E P P O U R R T P O S E S O N L Y See accompanying Notes to Basic Financial Statements. (11) HHB!Cpbse!pg!EjsfdupstQbhf!38 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUND TO THE GOVERNMENT-WIDE STATEMENT OF ACTIVITIES – GOVERNMENTAL ACTIVITIES YEAR ENDED JUNE 30, 2021 Net Change to Fund Balance - Governmental Fund $ 79,852 Amounts reported for governmental activities in the statement of activities are different because: Revenues in the statement of activities that do not provide current financial resources are not reported as revenue in the governmental fund. (112,401) F Change in Net Position of Governmental Activities Change in Net Position of Governmental Activities Change in Net Position of Governmental Activities $ (32,549) O R D I S C U S S I O R N E P P O U R R T P O S E S O N L Y See accompanying Notes to Basic Financial Statements. (12) HHB!Cpbse!pg!EjsfdupstQbhf!39 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 NOTE 1SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entity The Glenn Groundwater Authority Groundwater Sustainability Agency (the Authority) was created by forming a Joint Exercise of Powers Agreement, signed by nine local agencies, with the purpose of being a Groundwater Sustainability Agency for the Glenn County portion of the Colusa Subbasin, which is part of the Sacramento Valley Groundwater Basin. In 2019, the Monroeville Water District joined the Authority, bringing the total membership to ten local agencies. The State oThe State oThe State of California under the Sustainable Groundwater Management Act (SGMA) F law requires alllaw requires alllaw requires all lands within a high or medium priority designated groundwater basin to O be covered by a Groundwater Sustainability Plan developed by Groundwater be covered by a Groundwater Sustainability Plan developed by Groundwater be covered by a Groundwater Sustainability Plan developed by Groundwater R Sustainability Agencies thSustainability Agencies thSustainability Agencies thSustainability Agencies thSustainability Agencies that must be completed by January 31, 2022, in noncritically D over drafted basinsover drafted basinsover drafted basins. T. T. These phese phese plans will require steps to achieve and maintain sustainability I S D of groundwater conditionsof groundwater conditionsof groundwater conditionsof groundwater conditionsof groundwater conditions for all parts of for all parts of for all parts of the basins throughout California and will C R potentially require data collectdata collectdata collectdata collectdata collection and management actions such as requiring meters, ion and management actions such as requiring meters, ion and management actions such as requiring meters, U A reporting of groundwater use, and a plan to recharge depleted aquifersreporting of groundwater use, and a plan to recharge depleted aquifersreporting of groundwater use, and a plan to recharge depleted aquifersreporting of groundwater use, and a plan to recharge depleted aquifersreporting of groundwater use, and a plan to recharge depleted aquifers. S F S T I Glenn Groundwater Authoritywater Authoritywater Authority Member Agencies includeMember Agencies includeMember Agencies includeMember Agencies includeMember Agencies includeMember Agencies includeMember Agencies include: O R N E City of Orland P P O U City of Willows R R T County of Glenn P O Glenn-Colusa Irrigation District S E Glide Water District S Kanawha Water District O N Monroeville Water District L Y Orland-Artois Water District Princeton-Codora-Glenn Irrigation District Provident Irrigation District The basic financial statements present information on the financial activities of the Authority. The financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant of the accounting policies are described below. (13) HHB!Cpbse!pg!EjsfdupstQbhf!3: Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 NOTE 1SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) B. Basis of Presentation and Accounting Government-Wide Statements The statement of net position and statement of activities display information about the primary government (the Authority). These statements include the financial activities of the overall Authority. The statement of activities demonstrates the degree to which program expenses of a given function are offset by program revenues. Program expenses include direct expenses, which are clearly identifiable with a specific function, and allocated indirect expenses, which are clearly identifiable with a specific function, and allocated indirect expenses, which are clearly identifiable with a specific function, and allocated indirect F O expenses. Program res. Program res. Program revenues include Agency contributions that are restricted to meeting R the operational or capital requirements of a particular program. Revenues that are not the operational or capital requirements of a particular program. Revenues that are not the operational or capital requirements of a particular program. Revenues that are not classified as classified as program reveprogram reveprogram reveprogram revenues are presented instead as general revenues. D I S D The government-wide financial statements are reported using the economic resources wide financial statements are reported using the economic resources wide financial statements are reported using the economic resources wide financial statements are reported using the economic resources wide financial statements are reported using the economic resources C R U measurement focus and the accrual basis of accounting. Revenues are recorded when measurement focus and the accrual basis of accounting. Revenues are recorded when measurement focus and the accrual basis of accounting. Revenues are recorded when measurement focus and the accrual basis of accounting. Revenues are recorded when measurement focus and the accrual basis of accounting. Revenues are recorded when A S earned and expenses are recorded when incurred, regardless of the tid and expenses are recorded when incurred, regardless of the tid and expenses are recorded when incurred, regardless of the tid and expenses are recorded when incurred, regardless of the tid and expenses are recorded when incurred, regardless of the timing of related F S T cash flows. Nonexchange transactions, in which the change transactions, in which the change transactions, in which the change transactions, in which the change transactions, in which the Authority gives (or receives) value I O R without directly receiving (or giving) equal value in exchange, include intergovernmental without directly receiving (or giving) equal value in exchange, include intergovernmental without directly receiving (or giving) equal value in exchange, include intergovernmental without directly receiving (or giving) equal value in exchange, include intergovernmental without directly receiving (or giving) equal value in exchange, include intergovernmental without directly receiving (or giving) equal value in exchange, include intergovernmental N E revenues. Revenues from grants, entitrants, entitrants, entitrants, entitrants, entitlements,lements,lements, and donations are recognized in the P P fiscal year in which all eligibility requirements have been satisfied.requirements have been satisfied.requirements have been satisfied.requirements have been satisfied.requirements have been satisfied.requirements have been satisfied.requirements have been satisfied. O U R R Fund Financial Statements T P The Authority is engaged in a single-governmental activity and has only a general fund.governmental activity and has only a general fund.governmental activity and has only a general fund.governmental activity and has only a general fund.governmental activity and has only a general fund. O The governmental fund financial statements are reported using the current financial ancial statements are reported using the current financial ancial statements are reported using the current financial S E resources measurement focus and the modified accrual basis of accounting. Under this ement focus and the modified accrual basis of accounting. Under this ement focus and the modified accrual basis of accounting. Under this S method, revenues are recognized when measurable and available (susceptible method, revenues are recognized when measurable and available (susceptible method, revenues are recognized when measurable and available (susceptible method, revenues are recognized when measurable and available (susceptible to O accrual). Revenues are accrued when their receipt occurs within sixty days after the end accrued when their receipt occurs within sixty days after the end accrued when their receipt occurs within sixty days after the end accrued when their receipt occurs within sixty days after the end N of the accounting period so as to be measurable and available. Expenditures are he accounting period so as to be measurable and available. Expenditures are he accounting period so as to be measurable and available. Expenditures are L generally recorded when a liability is incurred, as under accrual accounting.generally recorded when a liability is incurred, as under accrual accounting.generally recorded when a liability is incurred, as under accrual accounting. Y C. Use of Estimates The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. (14) HHB!Cpbse!pg!EjsfdupstQbhf!41 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 NOTE 1SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES D. Fund Balances – Governmental Fund Financial Statements Beginning with the fiscal year 2018, the Authority implemented GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This statement provides more clearly defined fund balance categories to make the nature and extent of the constraints placed on a government’s fund balance more transparent. The following classifications describe the relative strength of the spending constraints placed on the purposes for which resources can be used: Nonspendable fund balanceNonspendable fund balanceNonspendable fund balance – amounts that cannot be spent because they are FFF either not spendable in form or legally or contreither not spendable in form or legally or contreither not spendable in form or legally or contractually required to remain intact. OOO Restricted fund balanceestricted fund balanceestricted fund balance RRR – amounts with constraints placed on their use by those external to the external to the external to the external to the external to the Authority, including creditors, grantors, contributors or laws and DD regulatiolatiolations of other governments.ns of other governments.ns of other governments.ns of other governments.ns of other governments. It also includes constraints imposed by law II SS DD through constitutional provisions or enabling legislation.ugh constitutional provisions or enabling legislation.ugh constitutional provisions or enabling legislation.ugh constitutional provisions or enabling legislation.ugh constitutional provisions or enabling legislation. CC RR UU AA Committed fund balanceCommitted fund balanceCommitted fund balanceCommitted fund balanceCommitted fund balance – – – amounts that can only be used for specific purposes SS FF determined by formal action of the determined by formal action of the determined by formal action of the determined by formal action of the determined by formal action of the Authority’s highest level of decision-making SS TT authority (the AuthAuthAuthorityorityority) and that remain binding unle) and that remain binding unle) and that remain binding unle) and that remain binding unle) and that remain binding unle) and that remain binding unle) and that remain binding unless removed in the same II OO R manner. The underlying action that imposed the limitation needs to occur no later The underlying action that imposed the limitation needs to occur no later The underlying action that imposed the limitation needs to occur no later The underlying action that imposed the limitation needs to occur no later The underlying action that imposed the limitation needs to occur no later NN E than the close of the reporting period.than the close of the reporting period.than the close of the reporting period.than the close of the reporting period.than the close of the reporting period.than the close of the reporting period.than the close of the reporting period. P P O U Assigned fund balance – amounts that are constrained by the amounts that are constrained by the amounts that are constrained by the amounts that are constrained by the amounts that are constrained by the Authority’s intent to R R be used for specific purposes. The intent can be established at either the highest be used for specific purposes. The intent can be established at either the highest be used for specific purposes. The intent can be established at either the highest be used for specific purposes. The intent can be established at either the highest be used for specific purposes. The intent can be established at either the highest T P level of decision making or by a body or an official designed for that purpose.level of decision making or by a body or an official designed for that purpose.level of decision making or by a body or an official designed for that purpose.level of decision making or by a body or an official designed for that purpose.level of decision making or by a body or an official designed for that purpose. O S Unassigned fund balance – the residual classification that includes amounts not the residual classification that includes amounts not the residual classification that includes amounts not E contained in the other classifications. S The Authority’s governing board establishes, modifies’s governing board establishes, modifies’s governing board establishes, modifies’s governing board establishes, modifies’s governing board establishes, modifies, or rescinds fund balance O commitments and assignments by passage of a resolution. When restricted and commitments and assignments by passage of a resolution. When restricted and commitments and assignments by passage of a resolution. When restricted and N L unrestricted resources are available for use, it is the AuthoAuthoAuthority’srity’srity’s policy to use restricted Y resources first, followed by unrestricted committed, assignedirst, followed by unrestricted committed, assignedirst, followed by unrestricted committed, assigned, , , and unassigned resourceand unassigned resourceand unassigned resources as they are needed. NOTE 2 CASH AND INVESTMENTS Cash and investments at June 30, 2021 consisted of the following: Cash in County Treasury $1,112,975 (15) HHB!Cpbse!pg!EjsfdupstQbhf!42 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2021 NOTE 2 CASH AND INVESTMENTS(CONTINUED) The Authority maintains all of its cash and investments with the County of Glenn in an investment pool. On a quarterly basis, the Department of Finance allocates interest to participants based upon their average daily balances. Required disclosure information regarding categorization of investments and other deposit and investment risk disclosures can be found in the County’s financial statements. The County of Glenn’s financial statements may be obtained by contacting the County Glenn Department of Finance office at 516 W. Sycamore Street Willows, California 95988. GASB Statement No. 40 requires additional disclosures about a government’s deposits and F investment risks that inclnt risks that inclnt risks that include credit risk, custodial risk, concentration risk, and interest rate O risk. The AuthorityAuthorityAuthority has no deposit or investment policy that addresses a specific type of risk. R D Required disclosures for the Required disclosures for the Required disclosures for the Required disclosures for the Required disclosures for the Authority’s deposit and investment risks at June 30, 2021 were I S as follows: D C R U Credit Riskiskisk Not Rated A S F Custodial Riskiskisk Not Applicable S T Concentration of Concentration of Concentration of CCCredit redit redit redit RRRiskiskiskiskisk Not Applicable I O R Interest Rate Riskiskisk 1.92 Years N E P P Investments held in the County’s investment pool are available on demand and are stated at Investments held in the County’s investment pool are available on demand and are stated at Investments held in the County’s investment pool are available on demand and are stated at Investments held in the County’s investment pool are available on demand and are stated at Investments held in the County’s investment pool are available on demand and are stated at O U cost plus accrued interest, which approximates fair value.lus accrued interest, which approximates fair value.lus accrued interest, which approximates fair value.lus accrued interest, which approximates fair value.lus accrued interest, which approximates fair value. R R T P O NOTE 3 RELATED PARTY TRANSACTIONS S E S The Authority’s staff is under contract by Glenn County. During the fiscal year ended staff is under contract by Glenn County. During the fiscal year ended staff is under contract by Glenn County. During the fiscal year ended staff is under contract by Glenn County. During the fiscal year ended OO June 30, 2021, the Authority paid these departments $737373,,,973973973 for administrative services. NN LL YY NOTE 4 RISK MANAGEMENT The Authority is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets, errors and omissions and natural disasters. The Authority is covered from risk of loss by Golden State Risk Management Authority. (16) HHB!Cpbse!pg!EjsfdupstQbhf!43 Nffujoh!Ebuf;!Nbsdi!27-!3133 REQUIRED SUPPLEMENTARY INFORMATION F O R D I S D C R U A S F S T I O R N E P P O U R R T P O S E S O N L Y HHB!Cpbse!pg!EjsfdupstQbhf!44 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY BUDGETARY COMPARISON SCHEDULE – GENERAL FUND YEAR ENDED JUNE 30, 2021 Original FinalActual Variance with BudgetBudgetAmountFinal Budget REVENUES Intergovernmental Revenue$ 912,000$ 912,000$ 578,087$ (333,913) Special Assessment 427,786 427,786 427,017 (769) Taxes - - 244 244 Use of Money and Property 3,000 3,000 (10,596) (13,596) Total Revenues 1,342,786 1,342,786 994,752 (348,034) EXPENDITURES Professional Services 1,252,000 1,252,000 907,879 344,121 Insurance 1,800 1,800 1,762 38 F O Special Department ExpensesSpecial Department ExpensesSpecial Department Expenses 88,986 88,986 - 88,986 R Office Expense - - 5,259 (5,259) Total Expenditures 1,342,786 1,342,786 914,900 427,886 DDD III SSS DDD EXCESS OF REVENUES CCC RRR $ $ $ -$ - 79,852$ 79,852 OVER EXPENDITURES UUU AAA SSS FFF Fund Balance - Beginning of the Year 652,299 SSS TTT III OOO R $ 732,151 FUND BALANCE - END OF YEAR NNN E P P O U R R T P O S E S O N L Y See accompanying Notes to Required Supplementary Information – Budget and Budgetary Reporting. (17) HHB!Cpbse!pg!EjsfdupstQbhf!45 Nffujoh!Ebuf;!Nbsdi!27-!3133 GLENN GROUNDWATER AUTHORITY GROUNDWATER SUSTAINABILITY AGENCY NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION BUDGET AND BUDGETARY REPORTING YEAR ENDED JUNE 30, 2021 NOTE 1 BUDGET AND BUDGETARY REPORTING The Authority prepares and legally adopts a final budget on or before June 30 of each fiscal year. The Authority operation, commencing July 1, is governed by the proposed budget, adopted by the Board of Directors in June of the prior year. After the budget is approved, the appropriations can be added to, subtracted from, or changed only by Authority resolution. All such changes must be within the revenues and reserves estimated as available in the final budget or within revised revenue estimates as approved by the approved by the approved by the Authority. F O An operating budget is adopted each fiscal year on the modified An operating budget is adopted each fiscal year on the modified An operating budget is adopted each fiscal year on the modified accrual basis. Additionally, R encumbrance accounting is utilized to assure effective budgetary control. encumbrance accounting is utilized to assure effective budgetary control. encumbrance accounting is utilized to assure effective budgetary control. encumbrance accounting is utilized to assure effective budgetary control. encumbrance accounting is utilized to assure effective budgetary control. Encumbrances D outstanding at yearoutstanding at yearoutstanding at yearoutstanding at yearoutstanding at year--end represent thend represent thend represent the estimated amount of the expenditures ultimately to I S result if the unperformed contracts in process at yresult if the unperformed contracts in process at yresult if the unperformed contracts in process at yresult if the unperformed contracts in process at yresult if the unperformed contracts in process at year-end are completed or purchased D C commitments satisfied. Such yearcommitments satisfied. Such yearcommitments satisfied. Such yearcommitments satisfied. Such yearcommitments satisfied. Such year---end encumbrances are reported as reend encumbrances are reported as reservations of fund R U balances and do not constitutebalances and do not constitutebalances and do not constitute expendituexpendituexpenditures or liabilities because the commitments will be A S F honored during the subsequent year and included in honored during the subsequent year and included in honored during the subsequent year and included in honored during the subsequent year and included in honored during the subsequent year and included in the subsequent year’s budget. S T Unencumbered appropriations lapse at yearUnencumbered appropriations lapse at yearUnencumbered appropriations lapse at yearUnencumbered appropriations lapse at yearUnencumbered appropriations lapse at yearUnencumbered appropriations lapse at yearUnencumbered appropriations lapse at year-end. I O R N E The legal level of budgetary control (the level on which expendituThe legal level of budgetary control (the level on which expendituThe legal level of budgetary control (the level on which expendituThe legal level of budgetary control (the level on which expendituThe legal level of budgetary control (the level on which expendituThe legal level of budgetary control (the level on which expendituThe legal level of budgetary control (the level on which expenditures may not legally exceed P P appropriations) is at the object level. Object category levels of expenditures are asappropriations) is at the object level. Object category levels of expenditures are asappropriations) is at the object level. Object category levels of expenditures are asappropriations) is at the object level. Object category levels of expenditures are asappropriations) is at the object level. Object category levels of expenditures are as follows: O U salaries and benefits, services and supplies, and other charges.salaries and benefits, services and supplies, and other charges.salaries and benefits, services and supplies, and other charges.salaries and benefits, services and supplies, and other charges.salaries and benefits, services and supplies, and other charges. R R T P O S E S O N L Y (18) HHB!Cpbse!pg!EjsfdupstQbhf!46 Nffujoh!Ebuf;!Nbsdi!27-!3133 OTHER REPORT F O R D I S D C R U A S F S T I O R N E P P O U R R T P O S E S O N L Y HHB!Cpbse!pg!EjsfdupstQbhf!47 Nffujoh!Ebuf;!Nbsdi!27-!3133 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 Board of Directors Glenn Groundwater Authority Groundwater Sustainability Agency Willows, California F O R We have audited, in accordance with the auditing standards generally accepted in the United States of We have audited, in accordance with the auditing standards generally accepted in the United States of We have audited, in accordance with the auditing standards generally accepted in the United States of We have audited, in accordance with the auditing standards generally accepted in the United States of We have audited, in accordance with the auditing standards generally accepted in the United States of D I America and the standards applicable to financial audits contained in America and the standards applicable to financial audits contained in America and the standards applicable to financial audits contained in America and the standards applicable to financial audits contained in America and the standards applicable to financial audits contained in Government Auditing Standards S D issued by the Comptroller General of the United States,General of the United States,General of the United States,General of the United States,General of the United States, the financial statements of Glenn Groundwater C R U Authority Groundwater Sustainability Agency Groundwater Sustainability Agency Groundwater Sustainability Agency Groundwater Sustainability Agency Groundwater Sustainability Agency (((the Authoritythe Authoritythe Authority) as of and for the year ended June 30, A S 2021, and the related notes to the financial statements, and have issued our repand the related notes to the financial statements, and have issued our repand the related notes to the financial statements, and have issued our repand the related notes to the financial statements, and have issued our repand the related notes to the financial statements, and have issued our report thereon dated F S T REPORT DATE. I O R N E Internal Control Over Financial Reporting P P In planning and performing our audit of the financial statements, we considered the ancial statements, we considered the ancial statements, we considered the ancial statements, we considered the ancial statements, we considered the Authority’s internal O U control over financial reporting (internal control) as a basis for designing(internal control) as a basis for designing(internal control) as a basis for designing(internal control) as a basis for designing(internal control) as a basis for designing audit procedures that are R R appropriate in the circumstances for the purpose of expressing our opinioappropriate in the circumstances for the purpose of expressing our opinioappropriate in the circumstances for the purpose of expressing our opinioappropriate in the circumstances for the purpose of expressing our opinioappropriate in the circumstances for the purpose of expressing our opinions on the financial T P statements, but not for the purpose of expressing an opinion on the effectiveness ofatements, but not for the purpose of expressing an opinion on the effectiveness ofatements, but not for the purpose of expressing an opinion on the effectiveness ofatements, but not for the purpose of expressing an opinion on the effectiveness ofatements, but not for the purpose of expressing an opinion on the effectiveness of the Authority’s O internal control. Accordingly, we do not express an opinion on the effectiveness of the Accordingly, we do not express an opinion on the effectiveness of the Accordingly, we do not express an opinion on the effectiveness of the Authority’s S E internal control over financial reporting. S O A deficiency in internal control exists when the design or operation of a control does not alloexists when the design or operation of a control does not alloexists when the design or operation of a control does not alloexists when the design or operation of a control does not allow N management or employees, in the normal course of performing their assigned functions, to prevent, or ment or employees, in the normal course of performing their assigned functions, to prevent, or ment or employees, in the normal course of performing their assigned functions, to prevent, or L detect and correct, misstatements on a timely basis. A material weaknesrial weaknesrial weakness is a deficiency, or a Y combination of deficiencies, in internal control, such that there is a reasonable possibility that a material is a reasonable possibility that a material 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. (19) HHB!Cpbse!pg!EjsfdupstQbhf!48 Nffujoh!Ebuf;!Nbsdi!27-!3133 Board of Directors Glenn Groundwater Authority Groundwater Sustainability Agency Compliance and Other Matters As part of obtaining reasonable assurance about whether the Authority’s financial statements are free of 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. 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 tcompliance and the results of tcompliance and the results of that testing, and not to provide an opinion on the effectiveness of the F Authority’s internal control or on compliance. This report is an integral part of an audit performed in ’s internal control or on compliance. This report is an integral part of an audit performed in ’s internal control or on compliance. This report is an integral part of an audit performed in O accordance with Government Auditing StandardsGovernment Auditing StandardsGovernment Auditing Standards in considering the entity’s internal control and R compliance. Accordingly, this communication is not suitable for any other purpose., this communication is not suitable for any other purpose., this communication is not suitable for any other purpose., this communication is not suitable for any other purpose., this communication is not suitable for any other purpose. D I S D C R U A S F S CliftonLarsonAllen LLP T I O R Roseville, California N E P REPORT DATE P O U R R T P O S E S O N L Y (20) HHB!Cpbse!pg!EjsfdupstQbhf!49 Nffujoh!Ebuf;!Nbsdi!27-!3133 HHB!Cpbse!pg!EjsfdupstQbhf!4: Nffujoh!Ebuf;!Nbsdi!27-!3133 7. STAFF UPDATES The program manager will provide brief status updates. Reminders and/or clarifications may also be made at this time. 8. FINANCIAL REPORT a. *Review and accept Monthly Activities Report. b. *Review and consider approval of claims. The Monthly Activities Report and Claims Summary are attached. Attachments Monthly Activities Report Claims Summary Budget to Actuals (DRAFT) HHB!Cpbse!pg!EjsfdupstQbhf!51 Nffujoh!Ebuf;!Nbsdi!27-!3133 Monthly Activities Report Glenn Groundwater Authority Monthly Activities Report January 2022 DescriptionAmount Beginning Balance$ 1,160,934.08 Revenue DEL SEC DIR ASSMT 01/06/22 (PENALTIES/COST DELQ TAXES)$ 3.92 DEL SEC DIR ASSMT 01/06/22 (PENALTIES/COST DELQ TAXES)$ 3.55 CY SEC INTEREST 01/06/22 (INTEREST)$ 0.89 DEL SEC DIR ASSMT 01/06/22 (SPECIAL ASSESSMENT)$ 39.38 CY SECURED APPN 01/06/22 (SPECIAL ASSESSMENT)$ 317,606.77 Total Revenue$ 317,654.51 Expenses Glenn County Inv 22-WR-01$ 19,320.93 Paris Kincaid Wasiewski, LLP Inv 1656$ 15,045.00 David's Engineering Inv 1178.03-4881$ 96,539.72 Paris Kincaid Wasiewski, LLP Inv 1695$ 3,640.00 David's Engineering Inv 1178.03-4927$ 59,308.81 CY SECURED APPN 01/06/22 (ADMINISTRATIVE EXPENSE)$ 2,354.57 A-87 COST (1/2022)$ 149.08 Total Expenses$ 196,358.11 Ending Balance$ 1,282,230.48 HHB!Cpbse!pg!EjsfdupstQbhf!52 Nffujoh!Ebuf;!Nbsdi!27-!3133 Monthly Activities Report Glenn Groundwater Authority Monthly Activities Report February 2022 DRAFT DescriptionAmount Beginning Balance$ 1,282,230.48 Revenue 12/2021 INTEREST APPORTIONMENT (INTEREST)$ 596.55 Total Revenue$ 596.55 Expenses Paris Kincaid Wasiewski, LLP Inv 1725$ 2,555.00 CliftonLarsonAllen LLP Inv 3140795$ 4,000.00 Davids Engineering, Inc. Inv 1178.03-4976$ 39,988.50 Davids Engineering, Inc. Inv 1178.04-5003$ 1,293.50 A-87 COST (2/2022)$ 149.08 Total Expenses$ 47,986.08 Ending Balance$ 1,234,840.95 HHB!Cpbse!pg!EjsfdupstQbhf!53 Nffujoh!Ebuf;!Nbsdi!27-!3133 Claims Summary Glenn Groundwater Authority Invoices to be paid Meeting Date: March 16, 2022 Invoice DateInvoice NumberDescriptionAmount 2/11/20221178.03-5028Davids Engineering, Inc. (GSP Development)$ 21,560.50 3/1/20221755Paris Kincaid Wasiewski, LLP$ 3,815.00 3/7/20221178.04-5050Davids Engineering, Inc. (Annual Report)$ 4,075.50 Total$ 29,451.00 HHB!Cpbse!pg!EjsfdupstQbhf!54 Nffujoh!Ebuf;!Nbsdi!27-!3133 Glenn Groundwater Authority Budget FY 2021/2022 FINAL APPROVED 6/16/21 Current Actual Approved FY Through Feb Remaining 21/22 Draft Budget REVENUES Grant Revenue Other $ - Total Grants - $ - $ - Other Government Agencies Colusa Groundwater Authority* 973,500 $ 763,539.88 $ 209,960.12 Other $ - 973,500 763,540 $ 209,960.12 Total Other Government Agencies Assessments Property Related Fee Per Acre (current $1.50/ac) 427,786 $ 318,214.15 $ 109,571.85 Well Head Fee - $ - $ - Extraction Fee - $ - $ - Other - $ - $ - 427,786 318,214 $ 109,571.85 Total Assessments Other Interest 5,000 $ 1,863.14 $ 3,136.86 5,000 $ 1,863.14 $ 3,136.86 Total Other TOTAL REVENUES 1,406,286 $ 1,083,617.17 $ 322,668.83 EXPENSES Administration- Contracted County Services 120,000 $ 41,163.19 $ 78,836.81 Program Administration Support - $ - $ - Legal Services 100,000 $ 34,705.00 $ 65,295.00 Certified Public Accountant (Yearly Audits) 10,500 $ 4,000.00 $ 6,500.00 JPA Insurance 1,800 $ 1,754.00 $ 46.00 County Bookkeeper 5,000 $ 1,192.68 $ 3,807.32 GSP Development/Implementation 1,223,500 $ 494,047.69 $ 729,452.31 Long Term Funding Options $ - $ - Professional Services 20,000 $ 1,709.70 $ 18,290.30 Board Expenses 2,000 $ - $ 2,000.00 Special Department Expenses 25,000 $ - $ 25,000.00 Legal Notices 1,200 $ - $ 1,200.00 County Tax Roll Fee 5,000 $ 2,354.57 $ 2,645.43 Contingency/Reserve 42,000 $ - $ 42,000.00 TOTAL EXPENSES 1,556,000 $ 580,926.83 $ 975,073.17 Note: A-87 Cost allocated to County Bookkeeper line item HHB!Cpbse!pg!EjsfdupstQbhf!55 Nffujoh!Ebuf;!Nbsdi!27-!3133 9. COLUSA SUBBASIN GROUNDWATER SUSTAINABILTY PLAN a. Groundwater Sustainability Plan Annual Report b.GSP Development Grants (Proposition 1 and Proposition 68) and Project Agreements c. Groundwater Sustainability Plan Implementation The Colusa Subbasin Annual Report is being prepared by Davids Engineering. The agreement was finalized in December 2021 to complete the work. The Consultant Team is compiling the necessary information and working with GSA staff as needed. The Consultant Team shared draft outcomes of the Annual Report with the CGA/GGA TAC on March 11, 2022. The presentation will be available on the website in the near future. The Annual Report is due April 1, 2022. Additional updates may be provided. The Proposition 1 and Proposition 68 GSP Development Grants are managed by the CGA. Staff worked with the CGA Chair to submit the invoice and progress report to DWR covering October through December 2021. A grant agreement amendment was submitted to DWR in December 2021 to update contact information, allocate funding to better align with expected costs, include the preparation and submittal of the Annual Report as a reimbursable task, and adjust the language slightly in the Data Management System task. The amendment was expected to be approved in February 2021; however, the approval has been delayed. CGA and GGA staff will work with DWR to address any remaining issues. Proposition 1 Grant Funds: $1,000,000.00 Expended: $948,051.40 (through December 2021- Invoice 13) Remaining: $51,948.60 Proposition 68 Grant Funds: $999,600.00 Expended: $641,022.60 (through December 2021- Invoice 13) Remaining: $358,577.40 The GGA holds the agreements with Davids Engineering for two active projects. Work from these projects is invoiced to CGA to include in the grant reimbursement requests (grant invoices). CGA reimburses the GGA after payment from DWR is received. Colusa Subbasin GSP Development Project Contract Amount: $1,337,000 Expended: $1,232,655.33 (through January 2022) Remaining: $104,344.67 Colusa Subbasin Annual Report 2022 Contract Amount: $50,000.00 Expended: $5,369.00 (through February 2022) Remaining: $44,631.00 The Consultant Team has focused activities on the preparation of the Annual Report, continued coordination and planning for the Well Monitoring Pilot Program, and preparation for the CGA/GGA Joint Board Meeting (presentation on Colusa Subbasin funding mechanisms options) and the CGA/GGA Joint TAC Meeting (presentations on Sustainable Management Criteria and Annual Report draft results). Staff continues to coordinate with the Consultant Team and CGA representative on remaining tasks, for instance the Data Management System, Well Monitoring Pilot Program, the hydrogeologic investigations task, subsidence benchmarks, and Annual Report. HHB!Cpbse!pg!EjsfdupstQbhf!56 Nffujoh!Ebuf;!Nbsdi!27-!3133 Discussion will continue on the shift from GSP planning to GSP implementation. The GGA will consider concepts, goals, and priorities for initial GSP implementation and may provide direction to staff. 10. DISCUSSION ON STAFFING At the February 14, 2022 meeting, Director Gary Hansen requested an agenda item to discuss GGA staffing. Potential options for additional staff support for the GGA will be explored. These options may include: 1. Additional County staff 2. Member agency staff 3. Contracted services 4. Hire employee Discussion could also include desired qualifications, budget implications, number of hours for additional assistance, and similar topics. 11. *CONSIDER APPROVING THE PROPOSAL FROM PROVOST & PRITCHARD CONSULTING GROUP TITLED ADDENDUM #3 TO CONSULTANT SERVICES AGREEMENT (CSA) NO. 18-344- CONSULTING SERVICES FOR TAX YEAR 2022-2023 DIRECT CHARGE PREPARATION, GLENN GROUNDWATER AUTHORITY, GLENN COUNTY, CALIFORNIA AND AUTHORIZE THE CHAIRMAN TO EXECUTE AN AGREEMENT PENDING LEGAL REVIEW In order for the GGA property-related fee to be placed on the Glenn County Tax Roll for fiscal year 2022/2023, the direct charge file must be submitted to the Glenn County Department of Finance by August 10, 2022. In addition to the standard information for each entry, the file includes the parcel number and fee associated with the parcel. This list may change slightly from year to year for a variety of reasons, such as parcel splits. Because Provost & Pritchard Consulting Group has the data files and mapping components that were used to compile the 2019 fee study and the 2019, 2020, and 2021 direct charge files, staff requested Provost & Pritchard to prepare a proposal to update the files for fiscal year 2022/2023. Staff believes contracting with Provost & Pritchard to complete this task will create the most consistent process and will be the most cost-efficient. Provost & Pritchard Consulting Group has prepared the proposal in the form of an addendum to the original agreement to prepare the fee study in 2019. Addendums were executed for the preparation of the direct charge files in 2020 and 2021. Staff recommends authorizing the Chairman to execute an agreement with Provost & Pritchard Consulting Group pending legal review in an amount not to exceed $3,500. Attachments Provost & Pritchard Proposal: Addendum #3 to Consultant Services Agreement (CSA) No. 18-344 - Consulting Services for Tax Year 2022-2023 Direct Charge Preparation, Glenn Groundwater Authority, Glenn County, California HHB!Cpbse!pg!EjsfdupstQbhf!57 Nffujoh!Ebuf;!Nbsdi!27-!3133 4498!Cpefsp!Mbof! Dijdp-!DB!:6:84! Ufm;!!)977*!887.7311! ! www.provostandpritchard.com ! Gfcsvbsz!35-!3133! ! Nt/!Mjtb!Ivoufs! Hmfoo!Hspvoexbufs!Bvuipsjuz! 831!Opsui!Dpmvtb!Tusffu! Xjmmpxt-!DB!!:6:99! ! Subject:Addendum #3 to Consultant Services Agreement (CSA) No. 18-344 - Consulting Services for Tax Year 2022-2023 Direct Charge Preparation, Glenn Groundwater Authority, Glenn County, California Efbs!Nt/!Ivoufs;! ! Uibol!zpv!gps!uif!pqqpsuvojuz!up!tvcnju!uijt!beefoevn!up!qspwjef!dpotvmujoh!tfswjdft!gps!uif! tvckfdu!qspkfdu/!!Uijt!beefoevn!ejtdvttft!pvs!voefstuboejoh!pg!uif!qspkfdu-!sfdpnnfoet!b! tdpqf!pg!tfswjdft!uphfuifs!xjui!bttpdjbufe!gfft-!efmjwfsbcmft!boe!bqqspyjnbuf!tdifevmft-!tfut! gpsui!pvs!bttvnqujpot!boe!ejtdvttft!puifs!tfswjdft!uibu!nbz!cf!pg!joufsftu!bt!uif!qspkfdu! qspdffet/! ! Project Understanding Xf!voefstuboe!uibu!uif!Hmfoo!Hspvoexbufs!Bvuipsjuz!)HHB*!xpvme!mjlf!bttjtubodf!jo!qsfqbsjoh! uif!Ejsfdu!Dibshf!epdvnfout!gps!uif!3133.3134!Uby!Zfbs!gps!Hmfoo!Dpvouz/!! ! Scope of Services Pvs!qspqptfe!tdpqf!pg!xpsl!gps!uijt!beefoevn!jt!eftdsjcfe!jo!pof!qibtf!cfmpx/! Phase T23: Tax Year 2022-23 !Dpnqmfuf!qbsdfm!vqebuft!cbtfe!po!jogpsnbujpo!qspwjefe!cz!Hmfoo!Dpvouz!Bttfttps!boe! Efqbsunfou!pg!Gjobodf! !Vqebuf!dbmdvmbujpot!gps!qbsdfmt!xjuijo!HHB-!cbtfe!po!hvjebodf!gspn!HHB!gps!dvssfou! zfbs!dibshft! !Qsfqbsf!Ebub!Gjmf)t*!boe!tvcnju!up!Dpvouz!gps!uftujoh!)41!ebzt!qsjps!up!evf!ebuf!pg!Bvh! 21*-!)opu!sfrvjsfe!cvu!dbo!cf!jodmvefe!jg!sfrvftufe!cz!HHB*/ !Bttjtu!jo!dpnqmfujoh!Ejsfdu!Dibshf!gpsnt!bt!sfrvjsfe!cz!uif!Dpvouz! !Tvcnju!gjobm!Ejsfdu!Dibshf!ebub!gjmf!up!Dpvouz!)Evf!Bvh!21*! ! Professional Fees Qspwptu!'!Qsjudibse!Dpotvmujoh!Hspvq!xjmm!qfsgpsn!uif!tfswjdft!gps!uijt!Qibtf!po!b!ujnf!boe! nbufsjbmt!cbtjt-!jo!bddpsebodf!xjui!pvs!Tuboebse!Gff!Tdifevmf!jo!fggfdu!bu!uif!ujnf!tfswjdft!bsf! sfoefsfe/!!Gps!cvehfujoh!qvsqptft-!xf!ftujnbuf!pvs!gfft!up!cf!%3-611!up!%4-611!gps!uif!3133.34! uby!zfbs!fggpsu-!efqfoejoh!po!uif!ovncfs!pg!qbsdfm!vqebuft!sfrvjsfe/!Uiftf!gfft!xjmm!cf!jowpjdfe! npouimz!bt!uifz!bsf!bddsvfe/!!Sfjncvstbcmf!fyqfotft!xjmm!cf!jowpjdfe!jo!beejujpo!up! qspgfttjpobm!gfft!boe!bsf!jodmvefe!jo!uif!ftujnbufe!sbohf!bcpwf/!!Jg!ju!bqqfbst!xf!xjmm!offe!up! fydffe!uif!vqqfs!sbohf!bcpwf-!xf!xjmm!opujgz!zpv!jo!xsjujoh!cfgpsf!xf!ep!tp!boe!xjmm!qspwjef!b! ! J;\]Nbslfujoh\]Qspqptbmt\]3133\]Hmfoo!HX!Bvuipsjuz!.!UZ!33.34!Ejsfdu!Dibshf!Qsfq!!33.23:\]Xpsljoh!Esbgut\]3133.1335!Beefoevn!UZ!33.34!Ejsfdu!Dibshf/epdy! ! Fohjoffsjoh!!Tvswfzjoh!!Qmboojoh!!Fowjsponfoubm!!HJT!!Dpotusvdujpo!Tfswjdft!!Izesphfpmphz!!Dpotvmujoh! Clovis Bakersfield Visalia Modesto Los Banos Chico Sacramento Sonora HHB!Cpbse!pg!EjsfdupstQbhf!58 Nffujoh!Ebuf;!Nbsdi!27-!3133 Hmfoo!Hspvoexbufs!Bvuipsjuz!!Gfcsvbsz!35-!3133! Ejsfdu!Dibshf!Qsfqbsbujpo-!Uby!Zfbs!3133.3134!!Qbhf!3!pg!4! Qspqptbm!Op/!33.23:! sfwjtfe!ftujnbuf/!!Xf!xjmm!opu!dpoujovf!xpsl!cfzpoe!uif!jojujbm!cvehfu!xjuipvu!beejujpobm! bvuipsj{bujpo/! ! Schedule Podf!xf!sfdfjwf!bo!fyfdvufe!dpqz!pg!uijt!beefoevn-!boe!bsf!bvuipsj{fe!up!qspdffe-!xf!dbo! qsfqbsf!uif!esbgu!ebub!gjmf!gps!jojujbm!tvcnjuubm!up!Hmfoo!Dpvouz!cz!Kvmz!22!)jg!sfrvftufe!cz!HHB*/! Uif!gjobm!ebub!gjmf!boe!sfrvjsfe!epdvnfoubujpo!xjmm!cf!tvcnjuufe!cz!Bvhvtu!21-!bt!mfhbmmz! sfrvjsfe/Bhfodz!sfwjfx!ujnf!jt!cfzpoe!pvs!dpouspm/!! Assumptions !Uijt!qspqptbm!epft!opu!jodmvef!vqebuft!up!uif!pxofstijq!jogpsnbujpo!bttpdjbufe!xjui!uif! qbsdfmt!xjuijo!uif!Hmfoo!Hspvoexbufs!Bvuipsjuz/!Vqebuft!up!qbsdfm!jogpsnbujpo!jt!mjnjufe! up!nfshft0tqmjut0bttjhonfou!pg!ofx!BQOt/! !HHB!tibmm!gpsxbse!uif!Ejsfdu!Dibshf!qbdlfu!jotusvdujpot!gspn!Hmfoo!Dpvouz!up!Qspwptu!'! Qsjudibse-!podf!nbef!bwbjmbcmf/!! !HHB!xjmm!ifmq!dppsejobuf!uif!dpnqmfujpo!boe!tvcnjuubm!pg!Ejsfdu!Dibshf!gpsnt!sfrvjsfe! cz!Hmfoo!Dpvouz-!jodmvejoh!Dpvotfm!sfwjfx/! !HHB!jt!sftqpotjcmf!gps!tdifevmjoh!Cpbse!nffujoht!up!dpjodjef!xjui!uif!tvcnjuubm!boe0ps! bqqspwbm!pg!uif!Ejsfdu!Dibshf!epdvnfout!cz!Bvhvtu!21/!!Uif!gff!ftujnbuf!epft!opu! jodmvef!nffujoh!buufoebodf!cz!Qspwptu!'!Qsjudibse-!cvu!tubgg!dbo!cf!bwbjmbcmf!up!ep!tp! gpsuif!tbnf!ujnf!boe!nbufsjbmt!sbuf!bu!uif!H/!! ! Additional Services Uif!gpmmpxjoh!tfswjdft!bsf!opu!jodmvefe!jo!uijt!qspqptbm-!ipxfwfs!uiftf!boe!puifst!dbo!cf! qspwjefe!bu!beejujpobm!dptu-!vqpo!sfrvftu/!!! !Vqebuft!pg!pxofstijq!jogpsnbujpo!gps!uif!HHB!kvsjtejdujpo-!bt!qspwjefe!cz!uif!Hmfoo! /!! ! Terms and Conditions Consulting, Job No. 2871-21-001, New Phase T23 Uijt!jt!bo!beefoevn!up!uif!qsfwjpvtmz!bvuipsj{fe!Qspwptu!'!Qsjudibse!Dpotvmujoh!Hspvq!DTB! Op/!29.455-!xjui!ofx!qspkfdu!ovncfs!sfgfsfodfe!bcpwf!boe!jt!tvckfdu!up!uif!tbnf!ufsnt!boe! dpoejujpot!bt!eftdsjcfe!jo!uif!DTB/!Uif!tjhobuvsf!cfmpx!ifsfcz!bvuipsj{ft!Qibtf!U34!boe!uif! qfsgpsnbodf!pg!uif!bcpwf.eftdsjcfe!ubtlt!gps!b!ujnf!boe!nbufsjbmt!cvehfu!pg!%3-611!up!%4-611/! Jg!uijt!beefoevn!jt!bddfqubcmf-!qmfbtf!tjho!boe!sfuvso!b!dpqz!up!pvs!pggjdf/!Uijt!epdvnfou!xjmm! tfswf!bt!pvs!Opujdf!up!Qspdffe/!!Uijt!qspqptbm!jt!wbmje!gps!71!ebzt!gspn!uif!ebuf!bcpwf/! ! Sfhbset-! Qspwptu!'!Qsjudibse!Dpotvmujoh!Hspvq! ! ! ! Mallory C. Serrao Linda G. Sloan, PG 8299/CHG 930 Project Manager Director of Operations, Chico/Sacramento J;\]Nbslfujoh\]Qspqptbmt\]3133\]Hmfoo!HX!Bvuipsjuz!.!UZ!33.34!Ejsfdu!Dibshf!Qsfq!!33.23:\]Xpsljoh!Esbgut\]3133.1335!Beefoevn!UZ!33.34!Ejsfdu!Dibshf/epdy! HHB!Cpbse!pg!EjsfdupstQbhf!59 Nffujoh!Ebuf;!Nbsdi!27-!3133 Hmfoo!Hspvoexbufs!Bvuipsjuz!!Gfcsvbsz!35-!3133! Ejsfdu!Dibshf!Qsfqbsbujpo-!Uby!Zfbs!3133.3134!!Qbhf!4!pg!4! Qspqptbm!Op/!33.23:! Terms and Conditions Accepted ! Cz!Hmfoo!Hspvoexbufs!Bvuipsjuz! ! ! Tjhobuvsf!!Tjhobuvsf! ! !!!! Qsjoufe!Obnf!!Qsjoufe!Obnf! ! !!!! Ujumf!Ebuf!Ujumf!Ebuf! ! ! ! ! J;\]Nbslfujoh\]Qspqptbmt\]3133\]Hmfoo!HX!Bvuipsjuz!.!UZ!33.34!Ejsfdu!Dibshf!Qsfq!!33.23:\]Xpsljoh!Esbgut\]3133.1335!Beefoevn!UZ!33.34!Ejsfdu!Dibshf/epdy! HHB!Cpbse!pg!EjsfdupstQbhf!5: Nffujoh!Ebuf;!Nbsdi!27-!3133 12. 2022/2023 BUDGET a. Discuss 2022/2023 Budget Preparations b.* Appoint 2022/2023 Budget Ad Hoc Committee Preparations for the 2022/2023 Budget will take place over the next few months to be approved prior to the end of the fiscal year on June 30, 2022. Initial discuss will guide budget development and considerations. Staff requests an ad hoc committee be appointed to assist in the development of the 2022/2023 Budget and recommend the 2022/2023 property-related fee amount. 13. *TECHNICAL ADVIOSRY COMMITTEE MEMBER APPOINTMENT At the February 14, 2022 meeting, a vacancy on the Technical Advisory Committee (TAC) was reported. Discussion indicated California Water Service may be interested in suggesting a replacement for the previous TAC member, which was confirmed at the February 23, 2022 special meeting. The interested party submitted a letter of interest. The Board could appoint the interested party to the TAC or discuss other options to fill the TAC vacancy. Attachments Letter of Interest- Tavis Beynon, California Water Service HHB!Cpbse!pg!EjsfdupstQbhf!61 Nffujoh!Ebuf;!Nbsdi!27-!3133 To GGA TAC Board, I am interested in filling the vacancy on the GGA TAC. I have 20 years of water experience working for California Water Service. I have held many different field positions in my career. I have experience in water operations, pumping, treatment, and management. I currently oversee the Willows, Marysville, and Redwood Valley water systems for Calwater. Prior to that I was the Operations Manager for our Chico District. I currently hold a Grade 4 Water Distribution Certification and a Grade 2 Water Treatment Certification. I have working knowledge that I believe would be an asset to your board. Please consider allowing me to join the GGA TAC. I thank you for your consideration. Tavis Beynon tbeynon@calwater.com 530-893-6376 HHB!Cpbse!pg!EjsfdupstQbhf!62 Nffujoh!Ebuf;!Nbsdi!27-!3133 14. COMMITTEE UPDATES a. Executive Committee i.CGA/GGA Joint Executive Committee b. Multi-Benefit Recharge Pilot Project Ad Hoc Committee c. Recharge Pilot Project Ad Hoc Committee d. Technical Advisory Committee e. Water Well Drilling Permits and Standards Ad Hoc Committee The GGA Executive Committee last met January 27, 2021. The CGA/GGA Joint Executive Committee met January 28, 2022. The next GGA Executive Committee meeting is scheduled for March 23, 2022. The committee has no additional items to report. The Multi-Benefit Recharge Pilot Project Ad Hoc Committee last met on June 28, 2021 and provided a recommendation to the GGA Board on July 12, 2021. The committee has no additional items to report. The Recharge Pilot Project Ad Hoc Committee met March 3, 2022. Committee members will provide a verbal report. The next meeting has not been scheduled, but is expected to be held the week of April 4, 2022. The Technical Advisory Committee (TAC) last met jointly with the Colusa Groundwater Authority (CGA) Technical Advisory Committee on March 11, 2021. Presentations were given on the GSP Sustainable Management Criteria and the Colusa Subbasin Annual Report. The presentations have not yet been posted to the website, but are expected to be available during the week of March 14, 2022. The next CGA/GGA Joint TAC meeting was not scheduled, but discussion was held on initial thoughts on meeting frequency. Committee members may provide additional updates. Full page slides of TAC presentations and other meeting materials are available on the GGA website at: https://www.countyofglenn.net/dept/planning-community-development-services/water-resources/glenn- groundwater-authority/gga The Water Well Drilling Permits and Standards Ad Hoc Committee met March 3, 2022. Committee members will provide a verbal report. The next meeting is scheduled for April 7, 2022. 15. CLOSED SESSION §54956.9 Conference with Legal Counsel Anticipated or significant exposure to litigation regarding tax refund claims and challenges to previously adopted property related fees. 16. CLOSED SESSION Conference with Legal Counsel Existing Litigation Aqualliance, California Water Impact Network, and California Sportfishing Alliance vs. Colusa Groundwater Authority, Glenn Groundwater Authority Colusa County Superior Court - Case Number CV24584 17. REPORT OUT FROM CLOSED SESSION HHB!Cpbse!pg!EjsfdupstQbhf!63 Nffujoh!Ebuf;!Nbsdi!27-!3133 18. MEMBER REPORTS AND COMMENTS Members of the GGA Board are encouraged to share information, reports, comments, and suggest future agenda items. Action cannot be taken on items brought up under this item. 19. NEXT MEETING The next regular meeting is scheduled for April 11, 2022 at 1:30 p.m. 20. ADJOURN The meeting will be adjourned. *Indicates Action Item HHB!Cpbse!pg!EjsfdupstQbhf!64 Nffujoh!Ebuf;!Nbsdi!27-!3133 Future Grant Funding Opportunities https://water.ca.gov/work-with-us/grants-and-loans/sustainable-groundwater Virtual/Remote meetings- transition to Microsoft Teams by March 20, 2022 Golden State Risk Management Authority (GSRMA): GSRMA Talks email (attached) Updates: Continued coordination with Colusa Groundwater Authority (CGA) representatives, GSP Development Team, facilitation team, and others as needed to organize and direct joint tasks and upcoming activities Various meeting preparations, follow up tasks, cancellations, schedule changes, and post- meeting tasks (Board, standing and ad hoc committees, projects) Various website updates Internal coordination meetings Discussion with Counsel on various items Activities related to property tax refund claims Coordination with CGA regarding staffing Attend various meetings on behalf of the GGA and provide updates as requested California Fair Political Practices Commission (FPPC) Statement of Economic Interests (Form 700s)- 2021/2022 Forms are due April 1, 2022. Please complete the Form 700 and send the signed original to Lisa Hunter. Mailing address: Hand delivery: Glenn Groundwater Authority Planning and Community Development ATTN: Lisa Hunter Services Agency 225 N. Tehama St. Lisa Hunter Willows, CA 95988 225 N. Tehama St. Willows, CA 95988 Forms and guidance documents can be found at the FPPC website at: http://www.fppc.ca.gov/Form700.html or contact Lisa Hunter to request a paper copy. Upcoming: Government Compensation in California Report to California State Controller Office Upcoming: PRISM Cyber Questionnaire (GSRMA) Upcoming: GSRMA Billing Review Colusa Subbasin GSP Development Proposition 1 & Proposition 68 Grant (CGA contracting agency)- updates included in Board meeting packet o CGA will remain the contracting agency and CGA Chair will act as the Project Manager o Meeting and coordination with CGA representative on grant reporting o Grant amendment request was submitted to DWR in December 2021; response expected in March 2022 Project Agreements- updates included in Board meeting packet o HCM/Water Budget Project Update (GGA contract with Davids Engineering)- complete o Colusa Subbasin GSP Development (GGA contract with Davids Engineering) o Colusa Subbasin Annual Report (GGA contract with Davids Engineering) Groundwater Sustainability Plan (GSP) o Coordination with Consultant Team and CGA staff on remaining items o GSP posted by DWR February 7, 2022 o 75- day Public Comment Period ends April 23, 2022 o Press Release being prepared to announce GSP adoption, submittal, and public comment period GSP Annual Report o An update is provided in the Davids Engineering memo distributed separately Technical Support Services (TSS) Project - this may change to GGA at least for the interim) (no new updates) o Continue to explore possibility of requesting services for translating materials, monitoring wells, or other needs o May consider coordinating with the CGA and Corning Subbasin GSAs to request a study DWR has indicated a TSS application may be a viable funding source to conduct a study to better understand this situation. Facilitation Support Services (CGA lead) o Continue to explore future needs and potential requests for services Property-Related Fee (long term funding) o Explore considerations for future funding o A joint CGA/GGA Board meeting was held March 10 where ERA (consultant on GSP Development Team) provided a presentation including considerations for next steps Fiscal Year 2020/2021 Annual Audit o Coordinated with CliftonLarsonAllen (CLA) for Fiscal Year 2020/2021 Annual Audit o A draft report and additional information is included in the Board meeting packet TNC/DWR Flood-MAR Multi-Benefit Recharge Project (no new updates) Well Monitoring Pilot Program o Developed an online application for a round 2 solicitation o Developed round 2 solicitation materials in conjunction with Consultant Team and CGA representatives o Distributed round 2 solicitation and reached out to round 1 applicants that were not selected to determine interest in participation (about 15 wells) o Landowner Agreement template for Round 2 was finalized and approved at the February Board meeting o Dependent of grant agreement amendment approval 2 Helpfu GGA website: https://www.countyofglenn.net/dept/planning-community-development- services/water-resources/glenn-groundwater-authority Colusa Subbasin SGMA Facebook: facebook.com/ColusaSubbasin Colusa Subbasin Twitter: twitter.com/ColusaSubbasin Projects and Management Actions solicitation form: https://www.countyofglenn.net/resources/groundwater-authority-groundwater-authority- executive-committee-groundwater-authority Attachments: GSRMA Talks email (2/18/22) 3 Specialists in Agricultural Water Management Serving Stewards of Western Water since 1993 Memorandum To: Colusa Groundwater Authority, Glenn Groundwater Authority From: Davids Engineering Date: March 11, 2022 Subject: D{t 5ĻǝĻƌƚƦƒĻƓƷ {ƷğƷǒƭ ƦķğƷĻCĻĬƩǒğƩǤ ЋЉЋЋ This memorandum provides a summary of activities related to the Groundwater Sustainability Plan (GSP) Development Project for the Colusa Subbasin during the month of February 2022. In addition to activities occurring in February, related past and upcoming activities are discussed. The adopted GSP and all required supporting materials were submitted to DWR on January 28, 2022, before the January 31, 2022, deadline. In February, the Consultant Team and GSA staff prepared and distributed promotional materials advertising the second round solicitation for the Well Monitoring Pilot Program (described below). The Consultant Team and GSA staff also revised a press release to announce the successful adoption and submittal of the Colusa Subbasin GSP, which is anticipated to be released in March 2022. Planning In February, the Consultant Team worked to develop a presentation for the CGA and GGA Boards to prompt discussion of funding and financing planning for GSP implementation. The presentation is intended to provide an overview of GSP costs, the finance plan development process, and various options and examples that the GSAs may consider for assigning costs. The presentation to the GSA Boards is planned for a Joint Board meeting on March 10, 2022. W In February, the Consultant Team and GSA staff resumed plans for expansion of the Well Monitoring Pilot Program (WMPP). New applicants and new sites were solicited by email and social media beginning February 24. The deadline to submit applications is March 10, 2022. The WMPP expansion is expected be funded through an amendment to the grant that has supported other GSP development work. A response to the grant amendment request is anticipated in March 2022, after which selected sites would be enrolled in the program and monitoring equipment would be procured and installed prior to the conclusion of the grant period. 1772 Picasso Ave, Suite A 1 phone 530.757.6107 Davis, CA 95618-0550 www.davidsengineering.com In February, the Consultant Team and GSA staff resumed discussions of the draft task outline for the recommended DMS work and discussed synergies with the Annual Report work. The Consultant Team continued updating the existing DMS to support the Annual Report work. Work on the Annual Report continued in February 2022. The Consultant Team continued collecting and processing data to describe water supply, water use, and groundwater conditions in the Colusa Subbasin since the end of the GSP historical water budget period (2015) through the previous water year (2021). The Consultant Team also continued soliciting information from proponents about projects and management actions that have progressed since GSP development. In December 2021, GSA staff submitted a grant amendment request that, among other changes, would allocate funding for the Annual Report. A response to the grant amendment request is anticipated in March 2022. 1772 Picasso Ave, Suite A 2 phone 530.757.6107 Davis, CA 95618-0550 www.davidsengineering.com Glenn GroundwaterAuthority Groundwater Sustainability Agency 225 N. Tehama Street, Willows, CA 95988 530.934.6540 Meeting Minutes Glenn Groundwater Authority Board of Directors March 16, 2022 1:30 p.m. LOCATION: 225 N. Tehama Street, Willows, CA 95988 The meeting was also conducted via teleconference; accessible via telephone, computer, smartphone or tablet. nd Director Members Present: Alternate/2 Alternate Directors Agency Representing: X Grant Carmon Tom Arnold County of Glenn X Bruce Roundy (1:38) Pete Carr City of Orland nd Ed Vonasek (2) City of Orland X X Gary Hansen (Vice Chair) Evan Markey City of Willows X George Nerli Leslie Nerli Glide Water District X John Amaro (Chair) Thad Bettner Glenn-Colusa Irrigation District X Charles Schonauer Emil Cavagnolo Orland-Artois Water District X Randy Hansen Wade Danley Kanawha Water District nd Michael Alves (2) Kanawha Water District X Mark Lohse Seth Fiack Monroeville Water District X Gary Enos Lance Boyd Princeton-Codora-Glenn Irrigation District/ Provident Irrigation District Others in attendance: Lisa Hunter (GGA/Glenn County), Valerie Kincaid (GGA Counsel), Anna Reimer (West Yost), Tavis Beynon (Cal Water Service), Brandon Davison (DWR), Denise Carter (CGA), Holly Dawley, Holly Reimers, Jim Brobeck, Joey Judson (CliftonLarsonAllen) (West Yost), Ronald Ginochio, Donald Bills, Grant Davids (Davids Engineering), Jaime Lely (landowner). 1.CALL TO ORDER Vice Chair Hansen called the meeting to order at 1:32 p.m. and lead the group in reciting the pledge of allegiance. 2.ROLL CALL Roll call was taken as indicated above. 3.AB 361 OPEN MEETINGS: STATE AND LOCAL AGENCIES: TELECONFERENCES a. *Consider approval of Resolution 2022-003 Authorizing Remote Teleconference Meetings in Accordance with Government Code Section 54953 (e) Vice Chair Hansen introduced the item. No further discussion was heard. On motion by Director Enos, seconded by Director Randy Hansen, it was unanimously approved by members present to adopt Resolution 2022-003 Authorizing Teleconference Meetings in Accordance with Government Code Section 54953 (e by the following roll call vote: AYES: Directors Carmon, Gary Hansen, Amaro, Schonauer, Randy Hansen, Lohse, Enos, and Leslie Nerli. NOES: NONE ABSTAIN: NONE ABSENT: Director Roundy 4.APPROVAL OF MINUTES a. * Approval of meeting minutes from February 14, 2022 b.* Approval of special meeting minutes from February 23, 2022 Vice Chair Gary Hansen invited comments or revisions on the aforementioned meeting minutes. No comments were heard. On motion by Director Carmon, seconded by Director Enos, the meeting minutes of the February 14, 2022 meeting were unanimously approved as presented by the following roll call vote: AYES: Directors Carmon, Gary Hansen, Amaro, Schonauer, Randy Hansen, Lohse, Enos, and Leslie Nerli. NOES: NONE ABSTAIN: NONE ABSENT: Director Roundy On motion by Director Leslie Nerli, seconded by Director Schonauer, the meeting minutes of the February 23, 2022 special meeting were unanimously approved as presented by the following roll call vote: AYES: Directors Carmon, Gary Hansen, Amaro, Schonauer, Randy Hansen, Lohse, Enos, and Leslie Nerli. NOES: NONE ABSTAIN: NONE ABSENT: Director Roundy 5.PERIOD OF PUBLIC COMMENT Jim Brobeck requested an update on agenda item 9 in reference to sink holes appearing in Glenn County (number, location and size). 6.FISCAL YEAR 2020/2021 ANNUAL AUDIT a. *Receive presentation and accept Glenn Groundwater Authority Groundwater Sustainability Agency Financial Statements and Supplementary Information Year Ended June 30, 2021. Glenn Groundwater Authority (GGA) Program Manager, Lisa Hunter, introduced Joey Judson of CliftonLarsonAllen LLP (CLA) who provided an update on the draft Glenn Groundwater Authority Groundwater Sustainability Agency Financial Statements and Supplementary Information for the Year ended June 30, 2021, stating there were no unusual findings and no new accounting policies adopted Vice Chair Gary Hansen called for questions and comments from the Board members and public whereby none were heard. On motion by Director Schonauer, seconded by Director Roundy, the Glenn Groundwater Authority Groundwater Sustainability Agency Financial Statements and Supplementary Information Year Ended June 30, 2021 was accepted and approved by the following roll call vote: AYES: Directors Carmon, Roundy, Gary Hansen, Amaro, Schonauer, Randy Hansen, Lohse, Enos, and Leslie Nerli. NOES: NONE ABSTAIN: NONE 2 ABSENT: NONE 7.STAFF UPDATES Glenn Groundwater Authority (GGA) Program Manager, Lisa Hunter, referred to the Program Manager report and reminded the Board members to submit their Form 700 if they have not already done so. 8.FINANCIAL REPORT a. *Review and accept Monthly Activities Report. b. *Review and consider approval of claims. No discussion was held on item 8.a. On motion by Director Leslie Nerli, seconded by Director Roundy, it was unanimously ordered to accept the Monthly Activities Report as presented by the following roll call vote: AYES: Directors Carmon, Roundy, Gary Hansen, Amaro, Schonauer, Randy Hansen, Lohse, Enos, and Leslie Nerli. NOES: NONE ABSTAIN: NONE ABSENT: NONE Director Carmon asked for clarification on the billing frequency of two invoices, whereby Ms. Hunter stated in some cases, multiple invoices from the same vendor will show as being paid in the same month because of the length of time for the claims to be signed and processed. Discussion ensued regarding the billing and payment process and information presented on the monthly activities report. On motion by Director Carmon seconded by Director Randy Hansen, it was unanimously ordered to approve the claims as presented by the following roll call vote: AYES: Directors Carmon, Roundy, Gary Hansen, Amaro, Schonauer, Randy Hansen, Lohse, Enos, and Leslie Nerli. NOES: NONE ABSTAIN: NONE ABSENT: NONE 9.COLUSA SUBBASIN GROUNDWATER SUSTAINABILITY PLAN (GSP) a. Groundwater Sustainability Plan Annual Report b. GSP Development Grants (Proposition 1 and Proposition 68) and Project Agreements c. Groundwater Sustainability Plan implementation Grant Davids and Katie Klug of Davids Engineering provided a presentation on the Colusa Subbasin Annual Report that will be submitted to the State. The presentation included the annual report requirements, groundwater conditions, water supplies and water use, GSP Implementation, and answered related questions presented by the Board. comment period, stating the data is very new and research is at the beginning stages, but that he does find the matter an area of concern attesting to the importance of groundwater management. Mr. Loy further stated the sink holes seem to be located mostly in the Stony Creek area, and that he does not believe 3 subsidence is the cause, instead suggesting shallow gravel channels that have been impacted by the lowering of the water table may be a cause and provided further technical details. Mr. Loy further stated the district managers will be continuing to map the locations and collect data. Ms. Hunter stated staff launched an online application for the Well Monitor Piloting Program Round 2, and also accepted hard copies, with 13 wells indicating interest in the program. Director Carmon asked if the well locations are appropriate areas for tracking conditions whereby discussion ensued. 10. DISCUSSION ON STAFFING Vice Chair Gary Hansen introduced the item, stating the Board was to have a general discussion on recruiting more help for the program manager and the GSA. The Vice Chair asked what type of assistance the Board would be looking to recruit as well as what the needs of the agency are, whereby Ms. Hunter provided various options for staff support. Director Enos stated he would be in favor of administrative support focused solely on the GGA and using staffing solutions outside of the County. Director Roundy stated he is concerned about the current workload and would like to determine what help Ms. Hunter would need and how often (i.e. seasonal, etc.). GGA Counsel, Valerie Kincaid, stated the Colusa Groundwater Authority (CGA) is going through a similar process, whereby Director Nerli suggested sharing staff between the two agencies. Director Carmon stated a County part time employee may create administrative burdens due to the training and onboarding process, as well as employee management, and suggested hiring a full time County employee which the GGA could share the cost of supporting, and spoke against the GGA hiring their own employee. Vice Chair Hansen stated he is not in favor of the GGA hiring its own employee and asked Ms. Hunter to provide more information on what staffing needs would be expected to present at a future meeting, and Ms. Hunter said further discussion on this item may continue when the budget is discussed. 11. *CONSIDER APPROVING THE PROPOSAL FROM PROVOST & PRITCHARD CONSULTING GROUP TITLED ADDENDUM #3 TO CONSULTANT SERVICES AGREEMENT (CSA) NO. 18-344- CONSULTING SERVICES FOR TAX YEAR 2022-2023 DIRECT CHARGE PREPARATION, GLENN GROUNDWATER AUTHORITY, GLENN COUNTY, CALIFORNIA AND AUTHORIZE THE CHAIRMAN TO EXECUTE AN AGREEMENT PENDING LEGAL REVIEW . The files related to the property-updated and submitted to the County each year as required. On motion by Director Roundy, seconded by Director Carmon, it was unanimously ordered to approve the proposal from Provost & Pritchard as presented by the following roll call vote: AYES: Directors Carmon, Roundy, Gary Hansen, Amaro, Schonauer, Randy Hansen, Lohse, Enos, and Leslie Nerli. NOES: NONE ABSTAIN: NONE ABSENT: NONE 4 12. 2022/ 2023 BUDGET a. Discuss 2022/2023 Budget Preparations b.*Appoint 2022/2023 Budget Ad Hoc Committee Ms. Hunter introduced item 12a., stating the Board will need to start preparing the new fiscal year budget for adoption and recommended establishing a Budget Ad Hoc Committee to work through the budget process. Director Nerli suggested using the same members for the Ad Hoc Committee as used in the past for continuity purposes and to streamline the process. On motion by Director Schonauer, seconded by Director Enos, it was unanimously ordered to appoint Directors Gary Hansen, Carmon, and Leslie Nerli to the 2022/2023 Budget Ad Hoc Committee by the following roll call vote: AYES: Directors Carmon, Roundy, Gary Hansen, Amaro, Schonauer, Randy Hansen, Lohse, Enos, and Leslie Nerli. NOES: NONE ABSTAIN: NONE ABSENT: NONE 13. *TECHNICAL ADVISORY COMMITTEE MEMBER APPOINTMENT Vice Chair Gary Hansen complimented David Kehn of Cal Water on his participation at the CGA/GGA Joint Technical Advisory Committee meetings from Cal Water Service and thanked him for his hard work. Grade 4 water distribution certification and Grade 2 water treatment certification, whereby Director Evan Markey replied the State certifies at five different levels, and the gradings are based on the water system complexity as well as the water treatment of the system. Landowner Jaime Lely asked if the Board would consider allowing public members to join the 2022/2023 Budget Ad Hoc Committee to better represent dry land farmers, whereby Vice Chair Hansen stated the Ad Hoc Committee is an internal committee made up of Board members to discuss the budget process. Ms. Lely further asked if future discussion would be occurring regarding the Proposition 218 fee that is being implemented, whereby Vice Chair Hansen confirmed it would be discussed at future meetings and encouraged public input at those meetings. Director Markey invited questions for applicant Tavis Beynon, who stated he is excited to be involved and assist as needed. On motion by Director Roundy, seconded by Director Lohse, it was unanimously ordered to appoint Tavis Beynon, of California Water Service to the Technical Advisory Committee per the following roll call vote: AYES: Directors Carmon, Roundy, Gary Hansen, Amaro, Schonauer, Randy Hansen, Lohse, Enos, and Leslie Nerli. NOES: NONE ABSTAIN: NONE 5 ABSENT: NONE 14. COMMITTEE UPDATES a. Executive Committee i. CGA/GGA Joint Executive Committee b. Multi-Benefit Recharge Pilot Project Ad Hoc Committee c. Recharge Pilot Project Ad Hoc Committee d. Technical Advisory Committee e. Water Well Drilling Permits and Standards Ad Hoc Committee. Ms. Hunter stated the CGA/GGA Joint Executive Committee met January 28, 2022 and stated the next meeting is scheduled for March 23, 2022. Ms. Hunter stated there are no updates for the Multi-Benefit Recharge Pilot Project Ad Hoc Committee. Director Schonauer provided an update for the Recharge Pilot Project Ad Hoc Committee, stating the committee met on March 3, 2022 and discussed several project options along with Darin Titus, the Orland Unit Water Users Association Chair. Director Schonauer further stated two sites of interest were identified, one on the Van Tol property and the other South of Orland on County Road 20, and members of the committee will be attending the next Orland Unit Association Board meeting. Director Schonauer stated the committee will meet again prior to the next GGA Board meeting. Discussion ensued surrounding other recharge sites and the recharge process. Vice Chair Gary Hansen recessed the meeting at 3:26 p.m. Vice Chair Gary Hansen reconvened the meeting at 3:30 p.m. Ms. Hunter stated the CGA & GGA Joint Technical Advisory Committee met March 11, 2022 and the Ms. Hunter stated the Water Well Drilling Permits and Standards Ad Hoc Committee met March 3, 2022 and their next meeting is scheduled for April 7, 2022. Director Carmon stated the committee went through the draft permit standards one section at a time and says the next step is to identify zoning for well drilling and create a map. Director Enos asked when the Board of Supervisors will be reviewing the agriculture well moratorium and if there is any relation to the content being reviewed, whereby Director Carmon stated the Board would revisit the moratorium in June 2022 and stated they are hopeful implementation of the new permit requirements will take place prior to lifting the moratorium. 15. CLOSED SESSION Conference with Legal Counsel Anticipated or significant exposure to litigation regarding tax refund claims and challenges to previously adopted property related fees. 16. CLOSED SESSION Conference with Legal Counsel Existing Litigation Aqualliance, California Water Impact Network, and California Sportfishing Alliance vs. Colusa Groundwater Authority, Glenn Groundwater Authority Colusa County Superior Court - Case Number CV24584 6 No public comments were presented or heard for agenda items 15 or 16. The Board adjourned to closed session at 3:35 p.m. 17. REPORT OUT FROM CLOSED SESSION The Board returned from closed session at 3:59 p.m.; no reportable action was taken. 18. MEMBER REPORTS AND COMMENTS Director Carmon stated there will be a Glenn County Drought Task Force meeting at Success Square in Orland March 17, 2022. Director Carmon asked if the GGA may request the public to reduce water usage, whereby Ms. Kincaid stated the GGA has authority to do extraction limitations through ordinance and adoption, as well as a Minimum Threshold Exceedance Policy. Discussion ensued. Director Roundy stated the City of Orland approved a resolution to implement Stage 2 of the City of Orland Water Shortage Contingency Plan effective April 6, 2022 and explained the various other stages. Discussion ensued. 19. NEXT MEETING The next regular meeting is scheduled for April 11, 2022 at 1:30 p.m. 20. ADJOURN The meeting was adjourned at 4:10 p.m. 7