Agenda

Board Meeting of Reclamation District 900

APRIL 16, 2025

Martha Guerrero, President

Norma Alcala, Trustee Verna Sulpizio Hull, Trustee

Quirina Orozco, Trustee Dawnte Early, Trustee

Blake Johnson, General Manager/Secretary Erin McGillian, Assistant General Manager Ralph Nevis, District Attorney

The meeting will be held at City Hall, City Council Chambers, 1110 West Capitol Avenue, West Sacramento

5:30 PM Call to Order

1A. Presentations by the public on matters not on the agenda within the jurisdiction of the District. The Agency is prohibited by law from discussing issues not on the agenda brought to them at this time.

1B. Monthly/YTD Revenue and Expenses

1. Consideration to endorse the central valley flood protection board Encroachment permit for PG&E’s power pole relocation project along the deep water shipping channel levee.

   
   

   Comment: This item seeks Board approval to endorse PG&E’s Power Pole Relocation Project. This project is adjacent to the Deep Water Shipping Channel at the 2023 levee slip out location. As part of the CVFPB’s permit process, an endorsement from the local maintaining agency (RD 900) is requested.

   
   

2. Consideration of Approval of the February 19, 2025 Board Meeting Minutes.

   
   

   ‌REGULAR AGENDA – PART III

1. consideration of adopting the updated Reclamation District 900 Employee Handbook

   
   

   Comment: The objective of this report is to present sufficient information to the Reclamation District 900 Board of Trustees to adopt the updated Reclamation District 900 Employee Handbook.

   
   

2. consideration to approve the reclamation district 900, California a blended component unit of the city of west , Financial Statements and supplementary information with independent auditors’ reports thereon, for the years ended June 30, 2024 and 2023

   
   

   Comment: This item presents to the Reclamation District 900 Board of Trustees the audited financial statements as of and for the year ended June 30, 2024 and 2023.

3. Establish a Budget Committee for the Review of the 2025/26 Budget

   
   

   Comment: This item seeks to establish a Budget Committee consisting of two Board members, the General Manager, and the District’s accountant for the 2025/26 Budget.

   Agenda 04-16-25 RD 900 Board Meeting

   Page 2

   
   

4. General Manager Updates

5. Trustee Comments

6. ADJOURN

‌Blake Johnson, General Manager/Secretary Reclamation District 900‌

All public materials related to an item on this agenda submitted to the District after distribution of the agenda packet are available for public inspection on the District’s website at: www.rd900.org. Any document provided at the meeting by staff will also be available to the public. Any document provided at the meeting by the public will be available the next business day following the meeting.

I, Blake Johnson, General Manager/Secretary, declare under penalty of perjury that the foregoing agenda for the April 16, 2025 meeting of Reclamation District 900 was posted on or before April 11, 2025, at the rear entrance of the City of West Sacramento City Hall, 1110 West Capitol Avenue, West Sacramento, CA and at the office of Reclamation District 900, 889 Drever Street, West Sacramento, CA, and was available for public review.

Reclamation District 900 Budget vs. Actuals

July '24-February '25

Total

For Management Use Only Modified Accrual

‌RECLAMATION DISTRICT 900 AGENDA REPORT

‌OBJECTIVE

The objective of this report is to obtain the Reclamation District 900 (District) Board of Trustees (Board) approval to endorse the Central Valley Flood Projection Board (CVFPB) encroachment permit for PG&E’s Power Pole Relocation Along the Deep Water Shipping Channel levee.

‌RECOMMENDED ACTION

Staff respectfully recommends that the Board endorse PG&E’s encroachment permit for the CVFPB.

‌BACKGROUND

During the heavy rain events in January 2023, two slip outs occurred on the Deep Water Shipping Channel east levee (land side). Under Public Law 84-99, the USACE and the CVPB have agreed to repair the sites at no cost to the District. PG&E by easement, has a power line and poles that provide power to the District’s Main Pump Station, the City of West Sacramento’s Water Storage Tank, and a private home. This power line and poles were in direct line of the levee damage and needed to be relocated for the repairs by the USACE to begin.

‌ANALYSIS

RD 900 has jurisdiction over the operations and maintenance corridor along the Deep Water Shipping Channel. PG&E will be responsible for all necessary costs and permits through the State and Federal Government.

The CVFPB directed PG&E to relocate these power poles under an emergency order. This endorsement is a formality, it identifies the new location of the power poles (by coordinates) and when the project was performed.

PG&E relocated the power poles in November 2024.

The current schedule for the final repair by the USACE of the two slip outs is summer 2025.

‌Alternatives

Staff recommends the Board approve and sign the endorsement for this project. No other alternatives are recommended.

‌Coordination and Review

This report was prepared in coordination with District counsel.

‌Budget/Cost Impact‌

There is no cost to the District.

‌ATTACHMENT

Application CVFPB Encroachment Permit (Form 3615) Environmental Assessment Questionnaire (Form 3615a) Vicinity Map with photos

State of California CENTRAL VALLEY FLOOD PROTECTION BOARD California Natural Resources Agency

APPLICATION FOR A CENTRAL VALLEY FLOOD PROTECTION BOARD

ENCROACHMENT PERMIT

Application No-       

(For Office Use Only)

1. Description of proposed work being specific to include all items that will be covered under the issued permit.

   VVork included the removal of two existing distribution poles and the installation of four new distribution poles along Levee Access Road in West Sacramento, Yolo County in response to Federal Emergency Levee Repair (USACE). Work will utilized preexisting roads and existing easements.

   
   

2. Project

   Location: Township:

   
   

   East of Levee Access Rd/Private Pro...e. 

   (N)

   8N (S), Range:

   
   

   County, in Section _Y-'--=o'--'-l=o'-'--'3=-0= -

   (E)

   4E M (W), M. D. B. & M.

   Latitude:  38.513221      Longitude:  -121.582002   

   Designated

   Stream: Sac. River Deep Water Ch . Levee  West Sacramento    Floodway: -'N:....:..:./=-A-=--------------

   APN: 045-230-020-000

   
   

3. Pacific Gas & Electric

Name of Applicant / Land OtNner

of   850   Stillwater  Ave          

Address

APPLICATION FOR A CENTRAL VALLEY FLOOD PROTECTION BOARD

ENCROACHMENT PERMIT

1. Names and addresses of adjacent property owners sharing a common boundary with the land upon which the contents of this application apply. If additional space is required, list names ahd addresses on back of the application form or an attached sheet.

   
   

   Name

     ASB  SOUTHPORT  II  LLC     

   Address

   1107 KENTUCKY ST, Fairfield, CA

   Zip Code

   94533-5725

   RECLAMATION DISTRICT 900       PO BOX 673, WEST SACRAMENTO, CA 95691-0673

   
   

   
   

   
   

   
   

   
   

   
   

2. Has an environmental determination been m·ade ofthe proposed work under the California Environmental Qual1ty Act of1970? D Yes !✓! No D Pending

If yes or pending, give the name and address of the lead agency and State Clearinghouse Number:

State of California CENTRAL VALLEY FLOOD PROTECTION BOARD California Natural Resources Agency

ENVIRONMENTAL ASSESSMENT QUESTIONNAIRE FOR APPLICATIONS

FOR CENTRAL VALLEY FLOOD PROTECTION BOARD ENCROACHMENT PERMITS

This environmental assessment questionnaire must be completed for all Central Valley Flood Protection Board applications. Please provide an explanation where requested, Incomplete answers may result in delays in processing permit applications. Failure to complete the questfonnaire may result in rejection of the application.

1. Has an environmental assessment or initial study been made or is one being made by a local or State permitting agency in accordance with the California Environmental Quality Act? D Yes [Z] No

   If yes, identify the Lead Agency, type of document prepared or which Will b� prepared, and the. State Clearinghouse Number:

   
   

2. Will the project require certification, authorization or issuance of a permit by any local, State or federal environmental control agency? D Yes [Z] No

List all other governmental permits or approvals necessary for this project or use, including U.S. Army Corps of Engineers' 404 and Section 1O permits, State Water Quality Certification, Department of Fish and Game 1600

ENVIRONMENTAL ASSESSMENT QUESTIONNAIRE FOR APPLICATIONS

FOR CENTRAL VALLEY FLOOD PROTECTION BOARD ENCROACHMENT PERMITS

1. Describe all types of vegetation growing on the project site, including trees, brush, grass, etc.

   
   

   NIA

   
   

2. Describe what type of wildlife or fish may use the project site or adjoining areas for habitat, food source, nesting sites. source of water, etc.

   
   

   N/A

   
   

3. Has the Department of Fish and Game, U.S. Fish and VVildlife Service,. or National Marine Fisheries Service been consulted relative to the existence of, or impacts to. threatened or endangered species on or near the project site? D Yes t.rl No

ENVIRONMENTAL ASSESSMENT QUESTIONNAIRE FOR APPLICATIONS

FOR CENTRAL VALLEY FLOOD PROTECTION BOARD ENCROACHMENT PERMITS

1. Will the project involve the application, use, or disposal of hazardous materials? D Yes J✓I No

   Ifyes, list the types of materials, proposed use, and disposalplan. Provide copies of all applicable hazardous material handling plans.

   
   

2. Will construction activities or the completed project generate significant amounts of noise?

   D Yes Explain:

   ! ✓!No

   
   

3. Will construction activities or the completed project generate significant amounts of dust, ash, smoke, fumes, or odors? •

D Yes [2] No

ENVIRONMENTAL ASSESSMENT QUESTIONNAIRE FOR APPLICATIONS

FOR CENTRAL VALLEY FLOOD PROTECTION BOARD ENCROACHMENT PERMITS

1. Have any other projects similar to the proposed project been planned or completed in the same general area as the proposed project?

   D Yes [Z) No

   Explain and identify any other similar projects:

   
   

2. Will the project have the potential to encourage, facilitate, or allow additional or new growth or development?

   D Yes [Z) No Explain:

   
   

3. Will materials be excavated from the floodplain? [Z) Yes D No If yes, please answer the remalning questions,

THE REMAINING QUESTIONS MUST ONLY BE ANSWERED IF THE ANSWER TO QUESTION NO. 19 WAS "YES". IF THE ANSWER TO QUESTION NO. 19 WAS "NO'', YOU DO NOT NEED TO COMPLETE THE REMAINING QUESTIONS.

ENVIRONMENTAL ASSESSMENT QUESTIONNAIRE FOR APPLICATIONS FOR CENTRAL VALLEY FLOOD PROTECTION BOARD ENCROACHMENT PERMITS

E. What is the water source for the project?

N/A

F. Howwill waste materials wash water, debris, and sediment be disposed of? Excavated soil was extracted and spread evenly upon completion of the work.

Project Location Maps

Internal

RD 900 BOARD MEETING RECLAMATION DISTRICT 900

‌February 19, 2025 Minutes

The Regular Board meeting was called to order at 5:34 PM by President Guerrero. Also in attendance at the meeting were: Trustees Alcala, Early, Orozco, and Sulpizio Hull, and General Manager Johnson.

GENERAL ADMINISTRATION – PART I

Entry No. 1

Heard General Administration Functions as follows:

A. Presentations by the public on matters not on the agenda within the jurisdiction of the District. The Agency is prohibited by law from discussing issues not on the agenda brought to them at this time.

B. Monthly/YTD Revenue and Expenses.

CONSENT AGENDA – PART II

Entry No. 2 – Consideration to endorse the Central Valley Flood Protection Board encroachment permit for the City of West Sacramento’s Clarksburg Trail Project.

Entry No. 3 – Consideration of Resolution 2025-02-01 authorizing the General Manager to execute the Grant Program with the State and Local Cybersecurity Grant Program.

Entry No. 4 – Consideration of approving a contract for the Information Technology Business Management Project.

Entry No. 5 – Consideration of approval of the November 20, 2024 Board meeting minutes.

The consent agenda passed 5-0, by roll call vote.

REGULAR AGENDA – PART III

Entry No. 6 – General Manager Updates (provided in Board Packet, below are the highlights)

Administration/ Finance – Several new policies/ procedures have been developed and are currently under review, once finalized, staff will bring the policies before the Board for review/ approval.

• State and Local Cybersecurity Grant Program (SLCGP)

  • The District secured a $54,572 Cybersecurity Grant through CalOES and FEMA

  • VC3, an IT consultant, was selected and included for approval via the Board Packet.

• FY2024 Audit

  • District staff worked diligently with the City’s auditor, LSL, to provide all necessary information for the 2023/24 audit.

• Capital Improvement Plan (CIP)

  • District staff and consultant worked on CIP in hopes of presenting for approval at the April 2025 Board meeting.

    Winter Season – District staff has been cleaning canal/ditches and tree trimming during the rainy season. Levees, pumps, and drainage facilities are operationally ready (winter storms experienced in December 2024 and February 2025 with no issues).

    Duckweed –At this time, we have implemented an option do nothing now and see if the winter helps us (utilize the colder temps to kill off the duckweed). Treatment for the duckweed will occur later in the spring.

    Reclamation District 900

    February 19, 2025 Board Meeting Minutes

    Page 2

    
    

    Pump Station Updates

• Causeway & Racetrack

  • The District’s engineer will be providing preliminary plans and costs for the Causeway and Racetrack pump stations for backup power. Causeway would have a permanent backup generator, Racetrack would have a panel that a portable generator could be plugged into. The District would then have the option to purchase a backup generator or rent a backup generator.

  • The District’s engineer is also looking at remote communications for several of the District’s pump stations. The District can then monitor each pump from a computer or cell phone.

• 537 – The 537 Pump station has 5 discharge pipes along with its pumps. These discharge pipes were videoed for inspection purposes in January 2025. Unfortunately, most of the pipes will need to be replaced within a few years. These pipes are near the end of the useful life due to corrosion.

DWR/ USACE – The USACE intends to perform their periodic levee inspection in July 2025. This will be the first inspection by the USACE that includes portions of RD537 that were incorporated into RD 900’s jurisdiction.

Blacker Canal Stabilization Project – District staff and consultants have re-submitted the benefit cost analysis (BCA) to FEMA/CalOES. Mitigation credits have been purchased through the Antonio Lewis Mitigation Ranch.

WSAFCA/ USACE - The two slipouts along the Deep Water Shipping Channel (damaged in Jan. 2023) could not be repaired by the USACE in the fall of 2024. USACE will repair the slipouts during the Spring/ Summer 2025. Coordination meetings for this repair will begin in March 2025.

The USACE’s project Yolo Bypass East Levee – South (completed in 2023) was found to have additional deficiencies in the foundation of the levee. The USACE declared an emergency and has completed the temporary fix for this portion of levee, providing a “setback” levee or adjacent levee. The USACE intends to construct a permanent fix in 2025.

FEMA/ CalOES – The District has received approximately $58,000 reimbursement for the January 2023 declared disaster. FEMA is still reviewing damages that were done to the Main Canal and Blacker Canal. The estimated repair cost for these two sites is $2.4 million.

Entry No. 7 - Trustee Comments N/A

Entry No. 7 – Adjourn

The meeting adjourned at 5:57 PM.

The agenda item passed 5-0, by roll call vote.

Blake Johnson, General Manager/Secretary

‌Reclamation District 900‌

‌RECLAMATION DISTRICT 900 AGENDA REPORT

‌OBJECTIVE

‌The objective of this report is to present sufficient information to the Reclamation District 900 (RD 900/District) Board of Trustees (Board) to adopt the updated District Employee Handbook.

RECOMMENDED ACTION

Staff respectfully recommend that the Board adopt the updated District Employee Handbook.

BACKGROUND

The current District Employee Handbook was adopted in 2023. Since that time, there have been many changes to the District and changes in applicable law and regulations. The District periodically reviews its employee handbook for potential revision. After consultation with counsel, staff have concluded that an update to the District Employee Handbook is appropriate.

‌ANALYSIS

Over the last two years since the previous District Employee Handbook was adopted, many changes have occurred within the District. Listed below are some of the major changes made to the Handbook in light of those changes:

1. The District will review the Handbook on an annual basis and update it as necessary based on that review.

2. Updated equal employment opportunity statement.

3. The Handbook will be revised to include Standby and Storm Operations Pay.

4. The Handbook addresses that time keeping is now electronic.

5. Additional language regarding sick leave for violent crime victims.

6. New discussion regarding reproductive loss leave.

7. The Handbook will include a statement that the District will make deductions from employee’s paycheck for all required taxes, social security, and medical/dental/vision contributions, which is consistent with the District’s past and current practice.

8. Drug free workplace has been updated to discuss federal and state differences for marijuana.

‌Alternatives

The District’s alternatives are as follows:

1. Adopt this updated District Employee Handbook; or

2. Adopt this updated District Employee Handbook with directed revisions; or

3. Reject this updated District Employee Handbook

Staff recommend Alternative 1.

‌Coordination and Review

The updated Reclamation District 900 Employee Handbook was developed by District management in coordination with District Counsel.

‌ATTACHMENTS

1. Track changes copy of Reclamation District 900 Employee Handbook

2. “Clean” copy of Reclamation District 900 Employee Handbook

RECLAMATION DISTRICT NO. 900 EMPLOYEE HANDBOOK

ADOPTED: June 28, 2023

Contents

Table of Contents

INTRODUCTORY STATEMENTS 1

Welcome 1

At-Will Employment 1

RECRUITING AND HIRING POLICIES 1

Equal Employment Opportunity 1

PRE-EMPLOYMENT POLICIES AND ORIENTATION 2

Employment Applications 2

Pre-Employment Medical Examination 2

Pre-Employment Drug And Alcohol Screening 2

Verification of Lawful Work Status 2

CATEGORIES OF EMPLOYMENT 3

Employee Classifications 3

WORK PERIODS AND COMPENSATION 3

Workday/Work Week 3

Overtime 4

Makeup Time 4

Time Cards 4

Pay Periods 5

Breaks And Meal Periods 5

Pay Advances 5

Payroll Deductions And Wage Attachments And Garnishments 5

BENEFITS 5

Health Insurance 5

Retirement Programs 6

LEAVES OF ABSENCE 6

Sick Leave 6

Holidays 7

Vacation 8

Management Leave 9

Family Care And Medical Leave (FMLA) / California Family Rights Act (CFRA) 9

State Disability and Paid Family Leave Disability Benefits 11

Workers’ Compensation Leave 11

Travel 12

Bereavement 13

Time Off for Crime Victims 14

Military Service, Witness Duty, And Voting Time 14

PERFORMANCE STANDARDS, DUTIES AND DISCIPLINE 14

Unlawful Harassment 14

Business Ethics 16

Employee Conduct 16

Attendance and Punctuality 17

Employee Uniforms 17

Outside Employment 17

Solicitation 17

Employment Of Friends And Relatives 19

Confidential Information 19

Discipline 19

PERSONNEL ISSUES 20

Employee Relations 20

Respect For Others 20

Personnel Information 20

Performance Evaluations 21

TERMINATION OF EMPLOYMENT 21

Termination 21

Benefits Continuation 21

WORKPLACE SAFETY AND HEALTH 21

Safety 21

Smoking 22

Injury And Illness Prevention Program 22

Violence Prevention 22

Policy Prohibiting Use Of Drugs And Alcohol 22

Visitors In The Workplace 24

OTHER DISTRICT RULES 24

District Property 24

Use Of District Vehicles And Equipment 25

Taking Wood From District Premises 26

Technology Policy 26

EMPLOYEE AT-WILL AND ACKNOWLEDGMENT FORM 28

‌INTRODUCTORY STATEMENTS‌

‌Welcome‌

Welcome to Reclamation District No. 900. The District values its employees and provides a work environment designed to be mutually beneficial for its employees, the District, and the community we serve. The District is proud that it has highly valued and skilled employees who have chosen to remain employed with the District for many years. Consistent with the District’s philosophy, this handbook is designed to acquaint employees with Reclamation District No. 900 (the “District”) and provide information about our employment practices. Employees should read, understand, and comply with all provisions of this handbook. However, this handbook is not a contract and does not create any contractual obligations. In addition, no employee handbook can anticipate every circumstance or question about the District and its policies.

Therefore, the District reserves the right to revise this handbook as situations arise or as laws

change. It is the District’s intent to review and update this handbook on an bi-annual basis.

‌At-Will Employment‌

All employment with the District is “at-will.” This means that either the employee or the District can terminate the employment at any time, for any reason or for no reason, with or without advance notice. All employees, whether introductory, regular, or temporary, are at-will employees. Only the Board of Trustees of the District has the right to amend this at-will policy. Any amendments must be in writing and signed by the President of the Board.

‌RECRUITING AND HIRING POLICIES‌

‌Equal Employment Opportunity‌

The District guarantees every applicant for employment and every employee the right of equal treatment without regard to an individual’s race (which includes traits associated with race, including but not limited to, hair texture and protective hairstyles), protective hairstyles (including not limited to such hairstyles as braids, locs, and twists), race, color, religion, creed, sex including sexual orientation, gender including gender expression and gender identity, national origin, ancestry, age (40 or older), physical or mental disability, medical condition, genetic information, marital status, veteran status, reproductive health decisionmaking (including, but not limited to, a decision to use or access a particular drug, device, product, or medical service for reproductive health), off site and duty cannabis use, or any other status protected by applicable law. This policy includes recruiting, hiring, working conditions, benefits, training programs, promotions, use of District facilities, and all other terms and conditions of employment.

In recruiting and selecting employees, the District furthers the principles of equal employment by seeking talented and competent persons who are suited for a specific position by reason of training, experience, character, personality, intelligence and general ability. The District does not consider an individual’s an individual’s race (which includes traits associated with race, including but not limited to, hair texture and protective hairstyles), protective hairstyles (including not limited to such hairstyles as braids, locs, and twists), race, color, religion, creed,

sex including sexual orientation, gender including gender expression and gender identity, national origin, ancestry, age (40 or older), physical or mental disability, medical condition, genetic information, marital status, veteran status, reproductive health decisionmaking (including, but not limited to, a decision to use or access a particular drug, device, product, or medical service for reproductive health), off site and duty cannabis use, or any other status protected by applicable law in recruiting and selecting employees.

Promotions are based on an employee’s past performance and qualifications to assumeadditional responsibilities determined without regard to, or consideration of, the individual’s status.

The District takes all personnel actions without regard to an individual’s an individual’s race (which includes traits associated with race, including but not limited to, hair texture and protective hairstyles), protective hairstyles (including not limited to such hairstyles as braids, locs, and twists), race, color, religion, creed, sex including sexual orientation, gender including gender expression and gender identity, national origin, ancestry, age (40 or older), physical or mental disability, medical condition, genetic information, marital status, veteran status, or any other status protected by applicable laws. When necessary, under the California Fair Employment and Housing Act and the Americans with Disabilities Act, the District will reasonably accommodate an employee or applicant with a disability if the employee or applicant is otherwise qualified to safely perform all of the essential functions of the position.

‌PRE-EMPLOYMENT POLICIES AND ORIENTATION‌

‌Employment Applications‌

The District relies upon the accuracy of information contained in the employment application and other data presented throughout the hiring and employment process. Any misrepresentation, falsification, or material omission in any of this information or data may result in exclusion of the individual from further consideration for employment, or termination of employment if the person has been hired.

‌Pre-Employment Medical Examination‌

Certain positions within the District may require an applicant to successfully complete a medical exam. The cost of the exam shall be paid by the District, and the exam shall be performed by a physician approved by the District. The exam will only be used to determine whether the applicant can perform the essential functions of the job. Such an exam will only occur after a conditional offer of employment has been made. The offer of employment will be contingent upon the applicant’s successful completion of the exam.

‌Pre-Employment Drug And Alcohol Screening‌

The District is committed to providing a safe, efficient, and productive work place by preventing unlawful drug or alcohol use. All positions within the District require an applicant to successfully complete a pre-employment drug and alcohol test at the cost of the District. This test will occur after a conditional offer of employment has been made, and the offer of employment will be contingent upon the applicant’s successful completion of the test.

In addition, the Department of Transportation requires pre-employment testing to be administered to applicants and employees who are required as a part of their job to hold a commercial driver’s license, Class A or Class B. As with other pre-employment tests, offers of employment are contingent upon the District receiving a report that the applicant has passed this test.

‌Verification of Lawful Work Status‌

The District only employs United States citizens and aliens who are authorized to work in the

United States. In compliance with the Immigration Reform and Control Act of 1986, each employee, as a condition of employment, must complete the Employment Eligibility Verification Form I-9 and present documentation establishing identity and employment eligibility prior to

commencement of employment.

‌CATEGORIES OF EMPLOYMENT‌

‌Employee Classifications‌

The District has five job classifications that determine benefits and eligibility for leaves:

1. Regular Full-time employee. A regular full-time employee is one who is regularly scheduled to work 40 hours or more per week.

2. Regular Part-time employee. A regular part-time employee is one who is regularly scheduled to work less than 40 hours per week.

3. Temporary and/or Seasonal employee. A temporary employee is one who is hired to fill a short-term position. Temporary employees generally will not be employed for more than six (6) months. A Seasonal employee is generally employed for a specific time of year when the District has additional operational and maintenance obligations. This employment will generally last for three (3) to six (6) months. A Seasonal employee may or may not be rehired from year to year.

4. Introductory Employee. An introductory employee is an employee who is not a temporary employee but who has not yet completed his or her first 6 months of employment with the District (“Introductory Period”). Certain benefits will be available to the employee only once the employee completes his or her introductory period.

5. Rehired Employee. Employees who are rehired following a break in service in excess of one month, other than an approved leave of absence, must serve a new introductory period whether or not such a period was previously completed. Such employees are considered new employees from the effective date of their reemployment for all purposes, including benefits.

Certain employees are exempt from federal and state wage and hour law, and are not entitled to overtime pay. These employees are referred to as “exempt employees.” Nonexempt employees receive overtime and are required to take certain meal and rest breaks. All employees, regardless of their classification and regardless of whether they have completed their introductory period, are at-will.

‌WORK PERIODS AND COMPENSATION‌

‌Workday/Work Week‌

The District’s regular business hours (open to the public) are from 8:00 a.m. to 4:00 p.m.,

Monday through Friday. The District’s field crew normal work shift is from 7:00 a.m. to 3:30p.m. Monday through Friday. Employees should not begin working and therefore should not clock in any earlier than five minutes prior to their shift start time. Unless authorized by the District Manager, employees should not continue to work for more than five minutes following the end of their scheduled shift. The District’s hour of operation are; 24 hours a day, seven days a week, Monday through Sunday. The standard work hours for all regular full-time employees who are nonexempt are: 40 hours per week, eight hours per day, exclusive of the meal period.

Staffing needs, operational demands, and public safety and security concerns may necessitate variations in starting and ending times, as well as variations in the total hours that may be scheduled each day and week. If other than the standard amount of time is needed from any employee, the employee will be asked in advance to increase the number of hours worked each day as necessary. All exempt employees will be expected to work the hours needed to complete their work, even if such hours exceed the normal work schedule.

‌Standby Pay and Storm Operations Pay

District employees are entitled to Standby and Storm Operations pay in accordance with the Standby and Storm Operations policy.

‌Overtime‌

‌The District pays overtime for nonexempt employees in accordance with the Federal Labor Standards Act (FLSA): one and a half times the regular rate of pay for any hours worked in excess of 40 hours per workweek. All overtime must be approved in advance by the employee’s supervisor. “Hours worked” means time actually spent on the job. It does not include an unpaid meal period, makeup time, or hours away from work due to vacation, sickness, holiday, jury duty, or other absences from work. Exempt employees are not paid overtime, even if their hours exceed the normal work schedule. However, at the District Manager’s discretion, exempt employees who work excessive hours due to seasonal conditions may be granted additional time off.

‌Makeup Time

On occasion, a nonexempt employee may ask his or her supervisor for additional time off to attend to personal matters. If the supervisor grants the request, this time off will be without pay. If an employee wishes to make up this missed time, he or she may make a request to his or her supervisor before the makeup time is worked. It is within the supervisor’s discretion to grant the request. Makeup time may be worked in advance of the missed time, but must be worked in the same workweek as the missed time. An employee may not work over 11 hours in one day or over 40 hours total in any week that includes make up time, without prior approval of the supervisor.

Commented [EM2]: Would you like to insert the +/-5 minute timecard “rule”?

Commented [CB3R2]: Take a look at the language I

added and let me know your thoughts.

Commented [EM4R2]: We both like the language you suggested, Thank You!

Formatted: Body Text, Indent: Left: 0.29", Right: 0.37", Space Before: 11.6 pt

Formatted: Underline

Formatted: Space Before: 0 pt

Commented [CB8R7]: Edited to reflect what I think is the actual process for timekeeping approvals

Commented [BJ7]: Time Keeping since we don’t have time cards? We can state that we use electronic time keeping (paylocity)

‌Time CardsTimekeeping                                                  ‌

Formatted: Not Expanded by / Condensed by

Commented [EM9R7]: Thank You

Applicable law requires the District to keep an accurate record of time worked, including when meal periods begin and end. The District uses an electronic timekeeping system time cards to record time worked. Employee time cards records are official District records and must be

accurately maintained. Intentionally falsifying a time card records is a serious violation of this policy and may result in immediate termination of employment. If a time card records needs to be corrected, both the employee should request the correction through the District’s payroll system, and the supervisor approve the change must initial the change on the time card to verify its accuracy.

‌Pay Periods‌

Paychecks are distributed on a bi-weekly basis, every other Friday. When these days occur on a Saturday or Sunday, the paychecks will be distributed the previous Friday. In the event that a regularly scheduled payday falls on a holiday, employees will be paid on the last workday before the regularly scheduled payday.

‌Breaks And Meal Periods‌

Nonexempt employees working at least 3.5 hours may take one paid ten-minute break for every 4 hours worked, or major fraction thereof. All ten-minute breaks must be taken and cannot be consolidated with the meal breaks. Employees will be relieved of all duty during their rest breaks. If an employee is interrupted during a rest break, they should re-start their rest break. If an employee is unable to take one or more of their rest breaks due to the press of business, they should report it to their supervisor the same day and note it on their timecard.

Nonexempt employees may choose to take an unpaid 30-minute meal break, during which time they will be relieved of all duties.

An employee may not vary his or her assigned ten-minute break and meal break without the prior approval of his or her supervisor.

‌Pay Advances‌

The District prohibits pay advances and extensions of credit on unearned wages.

‌Payroll Deductions And Wage Attachments And Garnishments‌

The District makes certain deductions from every employee’s paycheck. Among these are applicable federal, state, and local income taxes, social security and Medicare taxes, and state disability insurance and paid family leave contributions. The District also makes deductions in accordance with employee medical and dental benefit elections. By law, the District is also required to honor legal attachments and garnishments of an employee’s wages or salaries. If an employee’s wages are attached, the District will withhold the specified amount to satisfy the terms of the attachment.

‌BENEFITS‌

‌Health Insurance‌

The District offers group health insurance benefits to regular full-time employees and their dependents after meeting the eligibility requirements of the individual plan. Employees should consult the individual plan for details. These benefits are subject to change at the discretion of the District without prior notice.

‌Retirement Programs‌

The District participates in an independent retirement program. This benefit is available to both

regular and part-time employees whose regular work schedule exceeds 1000 hours per year. Employees should consult the plan for details, including eligibility requirements.

‌LEAVES OF ABSENCE‌

In general, employees who are on an unpaid leave of absence in excess of 30 days for any reason are ineligible for group health benefits. An employee will be considered to be on an unpaid leave of absence unless he or she is being paid by the District. An employee is on an unpaid leave of absence even if he or she receives pay from the State, such as SDI, Paid Family Leave, or workers’ compensation. However, if the law requires that group health benefits continue during the leave, then the District will provide those benefits. For example, although a leave of absence under the Family and Medical Leave Act is unpaid, the law requires that the District maintain the employee’s group health benefits. Employees who are on a paid leave of absence, such as vacation, sick leave, holidays or bereavement leave remain eligible for group health benefits during the portion of their paid leave.

‌Sick Leave‌

An employee who is unable to report to work due to illness or injury must notify his or her supervisor at least 30 minutes before his or her scheduled start time, if possible. The employee must also notify his or her supervisor on each additional day of absence. If an employee does not provide the appropriate notice, the employee may be subject to discipline. The District Manager reserves the right to request a doctor’s release if an employee is absent due to illness or injury at any time. Generally, an employee who is absent for more than 3 consecutive work days may be required to provide a doctor’s note confirming employee’s ability to return to work with or without restrictions.

Regular full-time employees will accrue sick leave at a rate of 0.038 hours of sick leave, per hour worked, up to 80 hours per year. For purposes of exempt employees, sick leave is calculated assuming 8 hours per day/40 hours per week worked.

All other employees will accrue sick leave at a rate of 0.033 hours of sick leave, per hour

worked, up to 48 80 hours per year.

Sick leave will be paid at the employee’s regular rate of pay.

Sick leave must be taken in increments of no less than one-half hour. If an employee receives state disability insurance benefits during an illness, the District shall supplement these benefits with any accrued sick leave. Accrued but unused sick leave benefits will not be paid to employees while they are employed or upon termination of employment except as provided below. However, employees who are re-employed within a year of separation will have their unused bank of time off under this policy made available to them.

Employees may use paid sick leave for the following reasons:

• Diagnosis, care, or treatment of an existing health condition of, or preventive care for, an employee or an employee’s family member. A “Family Member” is a child of any age or dependency status, parent or legal guardian of the employee or employee’s spouse or domestic partner, a spouse, a registered domestic partner, a grandparent, a grandchild, a sibling, or a designated person. A “Designated Person” is a person identified by the employee at the time the employee requests paid sick days. An employee’s designated person does not need to be related to the employee by blood. An employee may only designate one person per 12-month period.

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• For an employee who is a victim or whose family member is a victim of a qualifying act of violence, to obtain or attempt to obtain any relief, including, but not limited to, a temporary restraining order, restraining order, or other injunctive relief, to help ensure the health, safety, or welfare of the victim, their child, or family member of the victim; to seek, obtain, or assist a family member to seek or obtain, medical attention for or to recover from injuries caused by a qualifying act of violence; to seek, obtain, or assist a family member to seek or obtain services from a domestic violence shelter, program, rape crisis center, or victim services organization or agency as a result of a qualifying act of violence; to seek, obtain, or assist a family member to seek or obtain psychological counseling or mental health services related to an experience of a qualifying act of violence; to participate in safety planning or take other actions to increase safety from future qualifying acts of violence; to relocate or engage in the process of securing a new residence due to the qualifying act of violence, including, but not limited to, securing temporary or permanent housing or enrolling children in a new school or childcare; to provide care to a family member who is recovering from injuries caused by a qualifying act of violence; to seek, obtain, or assist a family member to seek or obtain civil or criminal legal services in relation to the qualifying act of violence; to prepare for, participate in, or attend any civil, administrative, or criminal legal proceeding related to the qualifying act of violence; to seek, obtain, or provide childcare or care to a care-dependent adult if the childcare or care is necessary to ensure the safety of the child or dependent adult as a result of the qualifying act of violence;

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  For purposes of this policy, a “qualifying act of violence” means any of the following: domestic violence, sexual assault, stalking, or any act, conduct, or pattern of conduct that includes: (i) bodily injury or death to another; (ii) brandishing, exhibiting, or drawing a firearm or other dangerous weapon; or (iii) a perceived or actual threat to use form against another to cause physical injury or death.” This definition of “qualifying act of violence” applies regardless of an arrest, prosecution, or conviction.

• If a victim of domestic violence, sexual assault, or stalking, to obtain or attempt to obtain any relief, including, but not limited to, a temporary restraining order, restraining order, or other injunctive relief, to help ensure the health, safety, or welfare of the victim or his or her child; or to seek medical attention for injuries caused by domestic violence, sexual assault, or stalking; to obtain services from a domestic violence shelter, program, or rape crisis center as a result of domestic violence, sexual assault, or stalking; to obtain psychological counseling related to an experience of domestic violence, sexual assault, or stalking; or to participate in safety planning and take other actions to increase safety from future domestic violence, sexual assault, or stalking, including temporary or permanent relocation.

Upon retirement, an employee may receive a lump sum payment from the District equal to 25% of the total accrued but unused sick leave available to that employee as of his or her retirement date. In no event shall such lump sum payment exceed the value of 360 hours, payable at the employee’s current rate of pay.

The District will not deny an employee the right to use sick days, discharge, threaten to discharge, demote, suspend, or in any manner discriminate against an employee for using sick days, attempting to exercise the right to use sick days, filing a complaint or alleging a violation of this policy or the law, cooperating in an investigation or prosecution of an alleged violation of this policy or the law, or opposing any policy or practice or act that is prohibited by this policy or law.

‌Reproductive Loss Leave

In the event of an employee’s reproductive loss, employees who have been employed for at least 30 days with the District are eligible to take up to five (5) days of reproductive loss leave. The leave must be completed within three (3) months of the date of the reproductive loss event and does not have to be taken on consecutive days.

Reproductive loss leave is unpaid, except that an employee may use any accrued, unused vacation, management leave, or sick leave during the unpaid portion of the leave.

A “reproductive loss” for purposes of this policy, includes the employee’s, the employee’s current spouse’s or domestic partner’s, or other individual’s miscarriage, failed surrogacy, stillbirth, unsuccessful assisted reproduction (i.e., artificial insemination or embryo transfer and/or gamete and embryo donation), or failed adoption, if the employee would have been a parent of a child born as a result of the pregnancy. A “reproductive loss event” means the day or, for a multiple-day event, the final day of a failed adoption, failed surrogacy, miscarriage, stillbirth, or an unsuccessful assisted reproduction.

If an employee suffers more than one reproductive loss event, as defined under this policy, within a 12-month period, the employee’s reproductive loss leave time under this policy is limited to a total leave amount of no more than twenty (20) days within a 12-month period.

The District shall maintain the confidentiality of an employee requesting or sharing information regarding leave under this policy, including that any information provided by the employee shall be maintained as confidential and shall not be disclosed except to Human Resources, or management, as necessary, or as required by law. The reproductive loss leave provided in this policy is separate and distinct from any rights provided pursuant to the Fair Employment and Housing Act.

The District shall not retaliate in any way against an employee for use of reproductive loss leave or for exercising their rights pursuant to this policy and applicable law.

Employees should provide notice of their need to take reproductive loss leave as soon as practical to the District Manager.

‌Holidays‌

All regular full-time and part-time employees are entitled to the following paid holidays each year plus 4 floating holidays:

Holidays which fall on a weekday will be observed on the day of the holiday. When a holiday

falls on a weekend, the District at its discretion, will declare the preceding or following weekday as a paid holiday. In order to qualify for holiday pay, regular full-time employees must work the last scheduled workday immediately preceding the holiday and the first scheduled workday following the holiday, unless the employee is on a pre-approved vacation, using sick leave, or on an approved paid absence.

Regular full-time employees shall receive 8 hours of regular pay for each observed holiday. Employees on a leave of absence for any reason at the time of the holiday observance are ineligible for holiday benefits. Regular part-time employees will be paid the pro-rated number of hours normally scheduled per day.

Floating holidays shall be used during the fiscal year (July 1 – June 30). Floating holidays will not be carried over into subsequent years. Floating holidays will be prorated based on new hiring date.

‌Vacation‌

The District recognizes the value of rest and relaxation and encourages employees to use all

accrued vacation. Regular full-time employees earn paid vacation as follows:

Exempt employee vacation accrual assumes 8 hours per day/40 hours per week worked. An employee may not accrue more than 360 vacation hours. Once that cap is reached, employee will not accrue additional hours until their balance falls below the cap. Vacation should be scheduled and approved via a vacation request two weeks in advance by an employee’s supervisor. Vacation must be taken in increments of one-half hour. The District pays all accrued but unused vacation benefits upon termination of or retirement from employment.

‌Management Leave‌

Exempt employees shall receive 40 to 80 hours of Management leave per year, which is awarded on July 1st of each year, in an amount in that range at the District Manager’s discretion, based on the circumstances. Although the full amount is available on July 1st, Management Leave is earned on a proportionate basis. Management Leave rolls over from year to year, up to 1.5 times the employee’s maximum leave entitlement. Unused Management Leave at termination or retirement will be prorated based on the employee’s last day worked and paid to the employee at their final rate of pay.

Pregnancy Disability Leave

Employees are entitled to a disability leave during the time they are disabled due to pregnancy, childbirth or related medical conditions. This leave will be for the period of disability, up to four months. The employee, if possible, should provide the District with at least 30 days’ notice of the leave. The employee must also include written certification from the employee’s health care provider stating the anticipated delivery date and the duration of the leave. Once the employee’s disability has ended, any further leave will be designated as

family and medical leave. An employee must provide a release from her health care provider before returning to work. The District will reinstate the employee to her position unless:

1. The employee’s job has ceased to exist for legitimate business reasons;

2. The employee’s job could not be kept open or filled by a temporary employee without substantially undermining the District’s ability to operate safely and efficiently;

3. The employee has directly or indirectly indicated her intention not to return;

4. The employee is no longer able to perform the essential functions of the job with or without reasonable accommodation;

5. The employee has exceeded the length of the approved leave; or

6. The employee is no longer qualified for the job.

Employees must use accrued sick leave, but may, at their option, choose to use vacation leave. Sick leave and vacation will supplement any State Disability or Paid Family Leave Insurance benefits. The District will maintain group health benefits as required by law. No additional vacation, sick leave, or holiday pay will accrue during the leave.

‌Family Care And Medical Leave (FMLA) / California Family Rights Act (CFRA)‌

Employees who have worked at least 12 months, and who have worked at least 1250 hours in the previous 12 months, are eligible to take a family and medical leave of absence (“FMLA” or “CFRA” leave) of up to 12 work weeks in a 12-month period. This rolling 12-month period begins on the date the employee’s FMLA leave begins, and ends 12 months after that date. Where an employee is eligible for both CFRA and FMLA, the leaves will run concurrently. An employee may take an FMLA and or CFRA leave for any one of the following reasons:

1. The birth of a child, in order to care for the child;

2. The placement of a child with the employee for adoption or foster care;

3. To care for the employee’s child, parent, spouse, registered domestic partner,

   or “designated person”1 (CFRA only) who has a serious health condition; or

4. To care for the employee’s own serious health condition. (Pregnancy is not a “serious health condition” under the CFRA, and therefore leave taken for that reason will be designated as FMLA leave, to run concurrently with Pregnancy Disability Leave.)

   
   

5. Leave because of any special circumstances that arise out of the fact that a spouse, child, or parent is on active duty or has been called to active duty.

6. Leave to care for a parent, child, spouse, nearest blood relative, or registered domestic partner who is injured while on active duty in the U.S. Armed Forces within the previous 5 years. (Employee may take up to 26 weeks of FMLA Leave for this reason.)

If possible, an employee should give at least 30 days notice before beginning an FMLA/CFRA leave.

The notice must include a written certification from a health care provider with the following information:

1. The date on which the serious health condition began;

2. The probable duration of the condition;

3. If the leave is for the care of the employee’s child, parent spouse or registered domestic partner, the estimated amount of time the employee believes the employee needs in order to provide the care and a statement that the condition warrants the participation of the employee; and

4. If the leave is for the employee, a statement by the health care provider that the employee is unable to perform one or more of the essential functions of the job, due to the employee’s serious health condition.

FMLA leave is unpaid. Employees are required to use accrued vacation and management leave for all FMLA/CFRA leaves except for disability caused by pregnancy. If an employee takes an FMLA/CFRA leave due to a disability caused by pregnancy, the employee will not be required to use accrued vacation or management leave, but may choose to do so. Employees are required to use accrued sick leave for FMLA/CFRA leaves for the employee’s own condition, including disability caused by pregnancy. Employees may elect to use all of the sick leave they accrue on an annual basis for FMLA/CFRA leaves for illnesses of their child, parent, spouse, registered domestic partner, or designated person. Sick leave pay and vacation pay will supplement any State Disability,

‌1 In the case of a “designated person,” the employee may identify such person at the time the employee requests the

leave. An employee taking leave to care for a “designated person” may designate one person per 12-month period.

Workers’ Compensation, or Paid Family Leave Insurance benefits. The District will maintain the group health benefits during an FMLA/CFRA leave as may be required by law. However, the District may recover any premium it has paid for maintaining group health care coverage during any unpaid part of the FMLA/CFRA leave if the employee fails to return from the leave for a reason other than the continuation, recurrence, or onset of a serious health condition, or other circumstances beyond the control of the employee. Employees will not accrue vacation or sick leave, nor be paid for holidays, during FMLA/CFRA leave.

When an employee is ready to return to work after an FMLA/CFRA leave due to their own disability (other than for pregnancy), the employee must provide certification from the employee’s health care provider that they are able to perform the essential functions of their job with or without accommodation.

Upon returning from FMLA/CFRA leave, an employee will be restored to their original job or an equivalent job with equivalent benefits, pay, seniority, and other employment terms and conditions, to the extent required by the FMLA/CFRA. If an accommodation is necessary for the employee’s own disability, the employee should contact the District Manager as soon as possible to determine whether a reasonable accommodation can be provided.

‌State Disability and Paid Family Leave Disability Benefits‌

For certain absences, the State of California will pay State Disability Insurance (“SDI”) or Paid Family Leave (“PFL”) benefits. The District does not pay SDI and PFL; these benefits are paid by employees through mandatory payroll deductions as required by law. SDI applies to leaves taken due to the employee’s own illness. PFL applies to qualifying leaves taken due to illnesses of the employee’s family member or domestic partner, as well as bonding with a new child. Unless an employee qualifies for leave under the Pregnancy Disability Leave Law, California Family Rights Act or the Family Medical Leave Act, he or she will have no right to continued employment, and no right to reinstatement after taking leave, except in the case of pregnancy as required by law.

‌Workers’ Compensation Leave‌

An employee must report all accidents, injuries and illnesses occurring on the job, no matter how small, to his or her supervisor. The District carries workers’ compensation insurance coverage to protect employees who are injured on the job. If an employee is injured at work and is temporarily unable to perform his or her usual and customary work, the employee will be eligible to receive worker’s compensation benefits. The employee must provide the District with the certification from a recognized medical professional confirming the necessity of the leave within 14 days after the leave begins.

The leave will continue until (1) a recognized medical professional certifies that the employee is capable of resuming all of the duties of the employee’s former position, with or without reasonable accommodation; (2) a recognized medical professional certifies that the employee is permanently precluded from returning to work in his or her prior position or performing some portion of his or her prior job (i.e., the medical condition is permanent and stationary); or (3) the employee resigns, quits, accepts employment with another business, refuses to return to work after being released for full or partial work, or otherwise indicates that he or she is not going to

return to work.

An employee on a workers’ compensation leave which exceeds 30 days must update the District on at least a monthly basis and provide information concerning his or her health status, anticipated date of return to work and continued intent to return to work. IF AN EMPLOYEE DOES NOT COMPLY WITH THIS REPORTING REQUIREMENT, THE DISTRICT MAY

TERMINATE THE EMPLOYMENT. Workers’ compensation disability leave is unpaid, but an employee may apply accrued vacation and sick leave to the workers’ compensation disability leave. Accrued vacation and sick leave pay will supplement any workers’ compensation or other wage benefits the employee receives. The District will maintain an employee’s group health benefits during the period of leave as may be required by law.

The District will maintain an employee’s group health benefits for that portion of leave that the employee is paid by the District. For example, if an employee applies accrued vacation to supplement any workers’ compensation or other wage benefits the employee receives, the District will maintain an employee’s group health benefits during the time the District pays the employee for accrued vacation. However, consistent with the District’s group health benefits, t h e District will not maintain an employee’s group health benefits during an unpaid leave unless otherwise required by law. Therefore, once an employee on leave has exhausted his or her accrued vacation, the employee will no longer be eligible for group health benefits. An employee may be eligible for continuation health care coverage under COBRA, at his or her cost.

An employee may return to work only after he or she provides the District with a release to work from the employee’s physician. If the employee has been released without limitation, or is capable of performing the essential functions of his or her job with reasonable accommodation, the employee will be offered the same position he or she held prior to the leave, unless that job no longer exists or has been filled in order for the District to operate safely and efficiently. In this event, the employee will be offered a substantially similar position if one is available. If the District receives medical evidence satisfactory to it that an employee will be permanently unable to resume safely all of the essential functions of his or her job, with or without reasonable accommodation, and if reassignment to a vacant position is not possible, the employee’s employment will be terminated.

Jury Duty

When an employee receives a jury summons, the employee must notify his or her supervisor as soon as possible and submit a copy of the jury summons. An employee is permitted to take time off for each full or partial working day he or she serves on jury duty. The employee must report to work on days or parts of days when he or she is not required to serve on jury duty. If the employee does not return to work immediately after jury duty ceases, the District will assume the employee has resigned. Employees are not entitled to any leave for service on a grand jury. The grand jury is a voluntary position. Employees that choose to serve on a grand jury will be required to take time off using vacation, management leave, floating holidays, or take time off without pay.

An exempt employee will be paid his or her regular salary during the time the employee serves on

jury duty, except for weeks in which the employee performs no work.

A nonexempt employee will be paid his or her regular wages while serving on jury duty up to a

maximum of 20 working days each calendar year.

‌Travel‌

Certain expenses are incurred in the performance of job responsibility-related duties, such as mileage, hotel accommodations, airline travel, auto rental and meals and entertainment which are deemed “reasonable and acceptable business expenses.” Advance approval from an employee’s supervisor is required before an employee incurs any expense with the anticipation of reimbursement. The following reimbursements are authorized, provided an employee has obtained approval from his or her supervisor:

1. Personally Owned Automobiles. When personally owned automobiles are used, a mileage allowance will be paid equal to the standard mileage rate for transportation expenses paid or incurred for business purposes as provided by the Internal Revenue Service.

2. Other Transportation. The lowest available cost of coach air travel, at the time of booking, by the shortest route possible to and from points of business and the actual cost of taxi or limousine service to and from the airport. Receipt or ticket stubs are required if the expense exceeds $25for all expenses.

3. Lodging. The actual cost of reasonable lodging. Other hotel charges are not reimbursed except upon satisfactory explanation of the expenditure. Receipts are necessary to support all lodging expenses.

4. Meals. The actual reasonable cost of meals will be allowed when required on authorized or approved District business. All claims for reimbursement of meals should be supported by statements/receipts regarding the activity and location of the restaurant.

5. Communications. The actual cost of business communications such as telephone and postage. Claims for reimbursement must state names, places and purpose of all communications. Receipts must be provided.

A detailed expense report along with corroborative receipts must be submitted to the employee’s supervisor by the end of the calendar month during which the expense was incurred or immediately upon return from any trip which occurs at month-end.

A nonexempt employee may be paid for time spent: (1) traveling from his or her home to a location designated by the District to the extent that it exceeds the employee’s regular daily commute; (2) reasonable time spent waiting to board a flight; (3) time on a flight, retrieving luggage and obtaining a rental car; (4) driving between the airport and the client’s office or the employee’s hotel; and (5) required meals with clients. Regular meal and sleeping hours will not be compensated while traveling.

‌Bereavement‌

The District provides regular full-time employees up to

two days unpaid bereavement leave in the event of a death in the employee’s immediate family. Employees may use vacation, management leave, or floating holidays if additional time is needing. For purposes of this policy, “immediate family” includes the employee’s spouse, parent, child, sibling, step-parents, step-children; the employee’s spouse’s parent, child, or

Commented [CB21]: Do you want to provide pay for all five days? CA Law requires 5 days unpaid, so what you could do is keep your three days of pay and tack on 2 days of unpaid.

Commented [EM22R21]: Blake agrees to your suggested 3 days, paid 2 day unpaid

Commented [BJ23R21]: How does my language sound?

sibling; the employee’s long time companion; and the employee’s grandparents or grandchildren. The term "spouse" includes a registered domestic

‌partner. An employee who needs to take time off due to the death of an immediate family member should contact his or her supervisor.

‌Time Off for Crime Victims

The District takes threats and actions of crime against our employees and their families very seriously. If at any time an employee needs to be absent from work because he or she or a family member has been the victim of a serious crime, the employee should contact his or her supervisor or the District Manager immediately. An employee may use accrued sick leave or vacation in lieu of unpaid time off for these purposes upon approval of the District Manager. The employee’s privacy will be protected to the greatest extent possible. The District may ask the employee for certification to confirm the need for time off.

‌Military Service, Witness Duty, And Voting Time‌

An employee may take a leave of absence to accommodate service in the Armed Forces, Military Reserves or National Guard. The specific terms of the absence and of rights to reinstatement, seniority, benefits, and compensation after a military leave are governed by law. An employee may also take unpaid time off as required by law to appear as a witness in court. An employee must give reasonable advance notice that he or she needs time off to appear as a witness. In addition, an employee who is registered to vote may take up to two hours designated by the District as paid time off to vote if the employee does not have sufficient time outside of his or her working hours within which to vote. An employee must give at least two days’ notice prior to the election that he or she needs time off to vote.

‌PERFORMANCE STANDARDS, DUTIES AND DISCIPLINE‌

‌Unlawful Harassment‌

The District is committed to providing a work environment free of harassment. The District therefore prohibits sexual harassment and harassment based on an individual’s race, color, religion, creed, sex including sexual orientation, gender including gender expression and gender identity, national origin, ancestry, age (40 or older), physical or mental disability, medical condition, genetic information, marital status, veteran status, or any other status protected by applicable law. Such discrimination is unlawful and will not be tolerated. This policy prohibits unlawful harassment of or by any employee of the District, including supervisors and co-workers. It also extends to vendors, independent contractors and others doing business with the District.

Unlawful harassment in any form, including verbal, physical and visual conduct, threats, demands and retaliation, is prohibited. Sexual harassment is defined by the Fair Employment and Housing Commission as “unwanted sexual advances, or visual, verbal or physical conduct of a sexual nature.” Unlawful harassment includes, but is not limited to:

1. Verbal conduct such as epithets, derogatory comments, slurs, or unwanted

   sexual advances, invitations, jokes, or comments;

   
   

2. Visual conduct such as derogatory posters, photography, cartoons, drawings, or

   gestures;

3. Physical conduct such as assault (unwanted touching), blocking normal movement, or interfering with work directed at an individual because of his or her sex or any other basis;

4. Threats and demands to submit to sexual requests in order to keep a job or avoid some other loss, and offers of job benefits in return for sexual favors;

5. Retaliation for having reported or threatened to report harassment; or

6. Verbal abuse of a sexual nature, graphic verbal commentaries about an individual’s body, sexually degrading words used to describe an individual, and suggestive or obscene letters, notes, or invitations.

If an employee thinks he or she is being harassed on the job on a basis prohibited by this policy, or if an employee observes behavior he or she believes to be in violation of this policy, the employee should immediately contact the District Manager or any other supervisor with whom the employee feels comfortable. The District will not retaliate against anyone for reporting any incidents of harassment, for making any complaints of harassment, or for participating in any investigation, so long as done in good faith. If an employee feels they have been retaliated against, the employee should file a complaint using the procedures set forth above.

Supervisors must refer all harassment complaints to the District Manager or, if the complaint concerns the District Manager, the President of the Board of Trustees. The District will immediately undertake a thorough and objective investigation of the harassment allegations. If an employee has violated this policy, the District will take remedial action commensurate with the severity of the offense. This may include discipline of the harasser, up to and including immediate termination. The District will also take action to deter any further harassment, and will remedy any loss to the complaining employee resulting from harassment.

All employees must report any incidents immediately so that complaints can be quickly and fairly resolved. The California Civil Rights Department (“CRD”) and Equal Employment Opportunity Commission (“EEOC”) investigate and may prosecute complaints of harassment. An employee may have a claim of harassment even if they have not lost a job related or economic benefit.

Whenever an employee thinks they have been harassed or that they have retaliated against for resisting or complaining, that employee may file a complaint with the CRD or EEOC.

• Civil Rights Department (formerly Department of Fair Employment and Housing) at 800-884-1684 or visiting https://calcivilrights.ca.gov/contactus/

• Equal Employment Opportunity Commission (EEOC) at 800-669-4000 or visiting https://www.eeoc.gov/contact-eeoc/.

If you wish to pursue filing with these agencies you should contact them directly to obtain further information about their processes and time limits.

The District has a brochure on sexual harassment which is available to all employees for

additional information. The District expects its employees to act in a professional and respectful manner at all times.

In addition, the District desires to avoid misunderstandings, complaints of favoritism, claims of sexual harassment and employee dissension that may result from personal or social relationships amongst employees. Therefore, the District asks that if employees become romantically involved with one another they disclose their relationship to the District Manager or another

supervisor with whom they feel comfortable. Please refer to the District’s policy regarding the employment of friends and relatives for additional information.

‌Business Ethics‌

The District expects its employees to act in accordance with the highest standards of business ethics at all times. This includes avoiding the appearance of impropriety. Employees are expected to abide by this policy and comply with all applicable laws while conducting District business.

‌Employee Conduct‌

The District expects its employees to act in a professional and respectful manner at all times. Examples of conduct that may lead to disciplinary action are identified below. However, it is impossible to provide an exhaustive list of types of inappropriate conduct. The following list contains some, but not all, examples of conduct that may lead to discipline, up to and including termination. Nothing in this policy alters the at-will nature of employment with the District.

Unsatisfactory job performance; Unexcused absence;

Violation of work rules; Tardiness;

Unauthorized possession or removal of property;

Use or possession of illegal drugs or alcohol while at work or appearing for work under the

influence of drugs or alcohol; Failure to observe safety regulations; Harassment of other employees;

Unprofessional attitude; Rude or discourteous behavior towards members of the public;

Insubordination;

Dishonesty (including falsification of a document or misrepresentations);

Unauthorized possession of firearms, or any dangerous weapons or explosives within District boundaries;

Disclosure of proprietary information; and

Failing to comply with any policy in this handbook.

Nothing in this policy or this handbook is intended to preclude or dissuade employees from engaging in legally protected activities/activities protected by state or federal law, including the National Labor Relations Act, such as discussing wages, benefits, or terms and conditions of employment, forming, joining, or supporting labor unions, bargaining collectively through representatives of their choosing, raising complaints about working conditions for their and their

fellow employees’ mutual aid or protection, or legally required activities.

‌Attendance and Punctuality‌

An employee must report his or her absence from work to the employee’s supervisor prior to the start of the shift. All absences will be recorded; excessive absences may, under certain circumstances, be cause for discipline, including termination. Unreported absences of three consecutive workdays will be considered a voluntary termination. If an employee is going to be late, the employee must make every effort to contact his or her supervisor prior to the start of the shift

‌Employee Uniforms‌

The District requires that most of its employees wear prescribed work clothing while performing their jobs. The District provides work shirts embroidered with the District logo as well as work pants. The District is responsible for the maintenance of the employees work clothing (washing, ironing, mending). Employees that are not required to wear a uniform may be provided 5 shirts per year embroidered with the District logo. The District provides any necessary safety clothing including steal toe boots, and high visibility rain gear, which must be approved by the District Manager or the District Superintendent.

Employees who do not wear a uniform are expected to present a clean and neat appearance and to dress according to the requirements of their positions. Employees who appear for work inappropriately dressed will be sent home and directed to return to work in proper attire. Under such circumstances, employees will not be compensated for the time away from work. Normal dress in the office is professional. Reasonable accommodation will be made to individuals who have religious practices that are inconsistent with this dress and grooming policy.

‌Outside Employment‌

An employee may only hold an outside job if the job does not conflict with the interests of the District or interfere with the employee’s ability to adequately perform his or her job with the District. Employees may not perform outside work or solicit outside business on the District’s premises, or while working on the District’s time. Employees are not permitted to use any District equipment or property (such as telephones, fax machines, copiers, office supplies or proprietary information) for outside work or business. If the District determines that an employee’s outside work interferes with his or her performance, the employee may be required to terminate the outside employment.

‌Solicitation‌

Solicitation and the distribution of literature by employees, or of employees, during working time is not permitted. Working time includes both the working time of the employee doing the soliciting or distributing and the employee to whom the solicitation or distribution is directed. Therefore, if either employee is working, solicitation and distribution are prohibited. Distribution of written solicitation material in working areas is prohibited at all times.

Conflicts Of Interest

Employees have an obligation to conduct business within guidelines that prohibit an actual or potential conflict of interest in which an employee's actions or loyalties are divided between personal and the District's interests. The purpose of these guidelines is to provide general direction so that employees can seek further clarification on issues related to the subject of acceptable standards of operation. Contact the District Manager for more information or questions about conflicts of interest. Any doubt should be resolved in favor of disclosure and request for specific guidance.

Each employee must avoid entering any transactions or business dealings that could conflict with the District's interests or that could interfere with the employee's duty and ability to best serve the District. Employees cannot provide services to the District as independent contractors.

Prohibited activities include, but are not limited to:

1. Having a direct or indirect financial relationship with a member of the public who

   receives services from the District, or with a vendor of the District;

2. Engaging in any other employment or excessive personal activity during an employee's work hours, or using District supplies or equipment in other employment without prior written consent from the District Manager;

3. Using the District's name, logo, stationery, supplies, equipment, or other property for personal purposes, unless the District Manager has granted written approval in advance of that use. This policy includes, but is not limited to, the personal use of District computers, telephones (including cellular telephones), fax machines, postage and postage meters, vehicles, office machines, and supplies of any kind.

4. Soliciting District employees, suppliers, or customers to purchase goods or services of any kind for non-District purposes, or to make contributions to any organizations or in support of any causes, unless the District Manager has granted written approval in advance.

5. Soliciting or entering into any business or financial transaction with a District employee whom you supervise, either directly or indirectly, unless the District Manager has granted written approval in advance of that transaction. This restriction applies to all such transactions, however small, including, but not limited to:

   
   

   1. Hiring a subordinate to perform services; and

   2. Soliciting a subordinate to participate in an investment of any kind with you.

6. Attempting to obtain special favors by making payments to or giving consideration to the public, vendors, or others;

7. Furnishing gifts or entertainment at District expense; or

   
   

8. Soliciting or accepting any payments, fees, or consideration from a supplier or

vendor that does business with the District.

When a conflict of interest is found to exist, the conflict may result in discipline or, when

appropriate to eliminate the conflict, the termination of employment.

‌Employment Of Friends And Relatives‌

The employment of friends and relatives in the same area of an organization may cause conflicts of interest and appearances of impropriety. In addition, personal conflicts may impact the working relationship of the parties. Although the District does not prohibit the hiring of friends and relatives of existing employees, the District is committed to monitoring situations in which friends or relatives work in the same area. In the event of an actual or potential problem, the District’s response may include reassignment or termination of one or both of the individuals involved. For the purposes of this policy, a relative is any person who is related by blood or marriage, or whose relationship with the employee is similar to that of persons who are related by blood or marriage, or one who is a domestic partner.

The District desires to avoid misunderstandings, complaints of favoritism, claims of sexual harassment and employee dissension that may result from personal or social relationships amongst employees. Therefore, the District asks that if employees become romantically involved with one another they disclose their relationship to an appropriate manager with whom they feel comfortable. This information will be kept as confidential as possible. For purposes of this provision, “romantically involved” will be interpreted broadly. The District reserves the right to take necessary and appropriate action to resolve any potential conflict of interest arising out of romantic involvement among employees. Depending on the facts of the situation, such action may include reassignment or termination of one or both of the employees involved.

‌Confidential Information‌

During the course of your employment, you may be given access to confidential and proprietary information. Although the District is a public entity, certain information which you may be given remains confidential, such as personnel records, litigation records, applications filed with state agencies, information received in confidence, records of complaints and investigations, and other information protected under applicable law. As an employee of the District, you are obligated to maintain the confidentiality of this information, and are not to disclose any information which may be confidential to any other entity or person, except as authorized by the District Manager.

‌Discipline‌

Unsatisfactory performance may subject an employee to discipline. The nature of the discipline imposed will depend on the seriousness of the problem and the employee’s record of performance, behavior problems, or safety violations. The District always maintains the right to determine what disciplinary action is appropriate based on the facts of each case. Such discipline may include, but is not limited to, verbal warnings, written warnings, suspensions, and termination. Exceptions and deviations from the normal discipline procedures may occur

whenever the District determines it necessary. For example, some circumstances may warrant immediate termination without a warning or suspension. Under no circumstances does thispolicy alter the at-will nature of employment with the District, nor require that employment may be terminated only for cause.

‌PERSONNEL ISSUES‌

‌Employee Relations‌

If an employee has concerns about work conditions or job responsibilities, the employee is encouraged to voice these concerns openly and directly. If there is something about an employee’s job that bothers him or her, or if an employee feels that he or she has not been fairly treated in accordance with the District’s policies, the employee should report the problem first to his or her supervisor. In some cases, however, there may be reasons which make it difficult for an employee to discuss his or her concerns with a supervisor. In such cases, employees are encouraged to discuss these concerns with the next level of management or with the District Manager or with the President of the Board of Trustees. Employees find that most difficulties can be resolved in a satisfactory manner by bringing them out in the open and discussing them frankly with the people who can resolve them. The District makes every effort to respond to employee concerns. Employees at all levels are encouraged to keep channels of communication open and flexible so that it is easy to solve any difficulties that may arise.

‌Respect For Others‌

The District values the importance of healthy and respectful working relationships amongst its employees. In order to achieve a productive, efficient work environment, the District requires its employees to treat one another with courtesy and respect. The District expressly prohibits its employees from engaging in disrespectful behavior such as: prying into the business of co-workers, making untruthful or negative statements about co-workers, making rude and unnecessary comments about co-workers, spreading rumors, and engaging in gossip. This behavior is a waste of time and detracts from each employee’s job satisfaction and production. If an employee has a serious complaint about one of his or her co-workers, the complaint should be brought directly to the complaining employee’s supervisor, and not discussed with other co-workers. Employees who do not observe this policy of courtesy and respect for co-workers will be subject to discipline, up to and including termination.

‌Personnel Information‌

The District maintains a file for every employee. The file contains information pertaining to the employee’s employment with the District. It is every employee’s responsibility to inform his or her supervisor immediately of any changes to the employee’s personnel information, such as an address change or telephone number change. If an employee’s marital status or dependents change, he or she may have to change the number of exemptions claimed for income tax withholding purposes and change dependent status with insurance plans. Please report any changes to the District Office Manager.

‌Performance Evaluations‌

Performance reviews provide an objective, consistent, and fair way to assess each employee. The evaluation process is designed to communicate expected standards of performance and to discuss past performance, areas where improvement is needed, and career development.

Performance evaluations are performed by supervisors on an annual basis. Employees are asked to sign their evaluation forms after they are read, acknowledging that the review took place.

‌TERMINATION OF EMPLOYMENT‌

‌Termination‌

Employment with the District is at-will and can be terminated by the employee or the District at any time, with or without advance notice, and with or without cause. If an employee finds it necessary to resign, the District requests that if possible the employee provide two weeks’ notice to his or her supervisor to aid in rescheduling the employee’s workload. Absent extraordinary circumstances, when an employee has been absent for three days and has not contacted his or her supervisor, the District will assume that the employee voluntarily terminated his or her employment as of the end of the third missed day. An employee must return to his or her supervisor all District-furnished tools, equipment, keys and other property prior to the last day of employment. All confidential information received while employed with the District belongs solely to the District and must be kept confidential even after the employment has ended.

Arrangements for clearing any outstanding debts with the District and receiving a final paycheck

‌should be made with the employee’s supervisor.‌

Benefits Continuation

The California Continuation Benefits Replacement Act (“Cal-COBRA”) gives employees and their qualified beneficiaries the opportunity to continue insurance coverage under the District’s health plan and dental plan when a “qualifying event” would normally result in the loss of eligibility. Some common qualifying events are resignation, termination of employment, or death of an employee; a reduction in an employee’s hours; an employee’s divorce or legal separation; and a dependent no longer meeting eligibility requirements. Under Cal-COBRA, the health plan provides each eligible employee with written notice describing rights granted under Cal-COBRA when the employee becomes eligible for coverage under the District’s plan. The notice contains important information about the employee’s rights and obligations.

‌WORKPLACE SAFETY AND HEALTH‌

‌Safety‌

The responsibility for safety extends to every employee working for the District, and every employee must be safety conscious. All employees are required to immediately report any unsafe or hazardous condition or accident, no matter how minor, to a supervisor. The District will make every effort to take corrective action as soon as possible. Failure to report an accident can result in a violation of legal requirements and may subject an employee to discipline, including termination.

‌Smoking‌

California law prohibits smoking within a reasonable distance of District buildings. Smoking is permitted on District property in areas designated by the District Manager. An employee who violates this policy may be subject to discipline, including dismissal, and may also be subject to a fine imposed by the State of California.

‌Injury And Illness Prevention Program‌

The District has adopted an Injury and Illness Prevention Program (the “Safety Program”), which is administered by the Superintendent. Each employee receives initial and ongoing training in this program. Representatives of the District may also conduct periodic inspections to identify unsafe conditions and work practices. For more information regarding this program, employees should contact the Superintendent or District Manager.

‌Violence Prevention‌

The District has adopted the following policies to ensure the safety of its employees and to provide guidance on dealing with violence in the workplace. If qualified, an employee may provide first aid to injured persons when required. Each employee is required to:

1. Immediately report all indirect and direct threats of violence to a supervisor.

2. Immediately report all suspicious individuals or activities to a supervisor.

3. Never put himself or herself in peril. This includes behaving in a professional, courteous manner at all times, and avoiding verbal and/or physical confrontations with members of the public where possible.

4. Immediately call 911 and seek shelter if the employee hears a violent commotion near his or her workstation.

5. Cooperate fully with security, law enforcement, and medical personnel who

   respond to a call for help.

6. Allow the District Manager or President of the Board of Trustees to respond to all inquiries from the media about violence on its premises so that the District can speak with one voice.

‌Policy Prohibiting Use Of Drugs And Alcohol‌

Drug Free Workplace

The District maintains a drug-free work place in accordance with the provisions of the Federal Drug-Free Workplace Act of 1988 and the California Drug-Free Work Place Act of 1990. In accordance with its responsibilities under the Drug-Free Work Place Acts, the District has established a drug-free awareness program. This program has been established

to inform employees about the dangers of drug abuse in the work place and the District's policy of maintaining a drug-free work place, as well as the penalties that the District may impose upon

employees for drug abuse violations.

The purpose of this policy is to assure worker fitness for duty and to protect our employees and the public from risks posed by the inappropriate use of alcohol and controlled substances. This policy is intended to comply with all applicable federal and state law and regulations governing anti-drug programs in the work place.

Employees will be counseled at the beginning of employment regarding the dangers of drug abuse in the work place, the District's policy of maintaining a drug-free work place, the channels through which employees may obtain drug counseling, and the penalties that may be imposed upon employees for drug abuse violations. No employee may use, possess, distribute or sell alcohol or any illegal drug while on the District’s property, while on duty, while on on-call status, or while operating a vehicle that is owned or leased by the District. In addition, no employee may report for work, or go or remain on duty or on on-call status, while under the influence of or impaired by any illegal drug or alcohol. For purposes of this policy, a drug will be considered an "illegal drug" if its use is prohibited or restricted by law and an employee improperly uses or possesses the drug, regardless of whether such conduct constitutes an illegal act or whether the employee is criminally prosecuted and/or convicted for such conduct.

Although marijuana may be obtained under California law, marijuana is still illegal under federal law. As such, use, sale, transfer, possession, or being under the influence of marijuana, whether prescribed or recreational, during working time, while on District or client property, or while performing District business, violates this policy.

Assistance for drug abuse and rehabilitation is available through normal medical providers and may be covered to some extent by insurance. For assistance, employees are encouraged to contact their physicians directly. All employees must adhere to the rules stated in this policy as a condition of employment. Failure to comply with this policy may result in discipline, including termination. The District Secretary has been designated to administer this policy, monitor the program and make reports as required by law. As with any of the District’s policies, the District reserves the right to change, alter, amend, and interpret this policy.

Drug And Alcohol Testing

Reasonable Suspicion

When a reasonable basis exists to suspect an employee of violating the drug and alcohol policy, the employee will be requested to immediately submit to a drug and/or alcohol test. Suspicion will be based on objective symptoms, such as factors related to the employee’s appearance, behavior and speech. A reasonable basis may also exist if an employee is found to be in possession of illegal drugs, alcohol or paraphernalia connected with the use of an

illegal drug. Possession of illegal drugs or alcohol is prohibited even if the employee has not used these substances. Testing may also be required if an employee is involved in an incident which results in serious injury to the employee or others, or which might have resulted in such injury. The results of all tests will be kept confidential. An employee has the right to refuse to be tested.

However, employees who are directed to submit to an alcohol and/or drug test and who

refuse may be subject to discipline, up to and including immediate termination.

If the results of the employee’s drug and/or alcohol test are positive, the District will take disciplinary action which may include mandatory participation in the Employee Assistance Program, suspension or immediate termination. The disciplinary action will be based on the seriousness of the offense and the employee’s past performance with the District. An employee who tests positive may request a second test to be performed by a reliable drug testing agency, at the employee’s expense.

DOT Drivers

The U.S. Department of Transportation regulates employees who are required to hold a commercial motor vehicle driver’s license (either a Class B or a Class A California driver’s license). Drivers’ names are placed in a pool and are subject to random testing in accordance with federal law. Drivers are also subject to testing when a reasonable basis exists to suspect that the driver has violated the drug and alcohol policy.

‌Visitors In The Workplace‌

To provide for the safety and security of employees and the facilities at the District, only authorized visitors are allowed in the work place. Restricting unauthorized visitors helps maintain safety standards, protects against theft, ensures the security of equipment, protects confidential information, safeguards employee welfare, and avoids potential distractions and disturbances. Therefore, family and friends of employees are discouraged from visiting during business hours. Employees are required to meet any visitor in a designated reception area.

Authorized visitors must be escorted to their destination. Employees are responsible for the conduct and safety of their personal or professional visitors. If an unauthorized individual is observed on the District’s premises, employees should immediately notify a supervisor of the intruder.

‌OTHER DISTRICT RULES‌

‌District Property‌

With the exception of some incidental use of office supplies and equipment (computers, labelers, copy machines, fax machines, supplies, calculators, and like items), Eemployees are not permitted to use any District property for personal use. , such as computers, labelers, copy machines, fax machines, postage meters, supplies, tools, vehicles, calculators, typewriters, or credit cards, unless authorized by District Manager. During work hours, employees must minimize personal telephone calls. Personal telephone calls are permitted only when absolutely necessary. Fax machine or postage meter use for personal matters and personal long distance phone calls are not permitted without authorization from a supervisor.

Commented [CB25]: I took out the language regarding personal calls, long distance calls, and the fax machine as I think it is outdated - 99.99% of people are going to use a cell phone to conduct personal calls.

Commented [EM26R25]: Thank You!

When using District property, employees are expected to exercise care, perform required maintenance, and follow all operating instructions, safety standards, and guidelines. An

employee must notify a supervisor if any equipment, machine, tool, or vehicle appears to be damaged, defective, or in need of repair. Prompt reporting helps prevent possible injury to employees or others and deterioration of equipment. The improper, careless, negligent, destructive, or unsafe use or operation of equipment or vehicles may result in disciplinary action, up to and including termination.

In addition, all desks, lockers, offices, work spaces, credenzas, cabinets, e-mail, telephone systems, office systems, computer systems, District vehicles and other areas or items belonging to the District are open to the District and its employees. EMPLOYEES HAVE NO EXPECTATION OF PRIVACY IN ANY OF THESE AREAS. Personal items and

messages or information that an employee considers private should not be placed or kept in desks, lockers, offices, workspaces, credenzas, cabinets, e-mail, telephone systems, office systems, computer systems, District vehicles and other areas or items belonging to the District.

‌Use Of District Vehicles And Equipment‌

Equipment and vehicles essential in accomplishing job duties are expensive and may be difficult to replace. When using District property, employees are expected to exercise care, perform required maintenance, and follow all operating instructions, safety standards, and guidelines.

Please notify a supervisor if any equipment, machines, tools, or vehicles appear to be damaged, defective, or in need of repair. Prompt reporting of damages, defects, and the need for repairs could prevent deterioration of equipment and possible injury to employees or others. An employee's supervisor can answer any questions about an employee's responsibility for maintenance and care of equipment or vehicles used on the job. The improper, careless, negligent, destructive, or unsafe use or operation of equipment or vehicles, as well as excessive or avoidable traffic and parking violations, can result in disciplinary action, up to and including loss of driving privileges for the District, or

who receives a traffic or parking violation will be personally responsible for the payment of the fine. Anyone who drives a District vehicle is responsible for it and should confirm that the vehicle has all proper documents required by law in the vehicle, i.e. registration, certificate of insurance, etc. If an employee finds this is not so, he or she should immediately notify the supervisor.

The District vehicles are for District business only. The District employees are the only ones to drive these District-owned vehicles. It is unacceptable for spouses, children or anyone other than the employee to operate these vehicles unless an emergency arises. Similarly, District vehicles should not be used to transport family members unless on official District business or as otherwise approved by the District Manager.

District employees are not allowed to use the District property for personal use except as provided in this policy. This includes, but is not limited to, facilities, sprayers, computers and their related equipment, labelers, postage stamps, copy machines, fax machines, postage

meter, any type of supplies including office supplies, tools, vehicles, calculators, typewriters, credit cards, etc. These assets are provided to employees for District related

business only. Personal items, messages or information that you consider private should not be placed or kept in telephone systems, office systems, e.g. e-mail, other District computer systems, offices, work spaces, desks, credenzas or file cabinets.

Please also remember that all desks, lockers, cabinets, e-mail, computers and vehicles that belong to the District will be open to all District employees. If necessary, such property will be inspected from time to time to confirm that this equipment is not being used for personal use. Any employee who is issued a District credit card is responsible for the use of that card. No employee has the authority to advance monies and/or utilize a District credit card for cash advance or for personal gain. No employee should give his card or card number to another person to use.

District employees may check out District equipment from the Superintendent for personal use. The employees are responsible for the return of all equipment checked out in their name, and must return the equipment in the same condition it was in when checked out. The Districtmay withhold the cost of any item not returned from an employee's paycheck and may withhold the cost of repair for items returned in a damaged condition.

Limited personal use of the copy and fax machines will be allowed, but employees will pay aper page charge to the District for such use. In addition, employees may use their District cell phones to make limited personal calls. Their minutes per month should not exceed the monthly maximum; if the minutes are in excess of the maximum, the employee will be required to reimburse the District for the excess use related to personal charges. Any excessive personal use shall be cause for discipline.

‌Cell Phone Use

The District requires that employees act responsibly when using cellular telephones. Common courtesy dictates that employees not use cellular telephones in the common areas of the office so as not to disturb other employees during working time. Further, employees who bring cellular telephones with them to the office should place the ringers on vibrate or other silent notification so the work of other employees is not interrupted. Nothing in this policy shall prevent an employee from accessing the employee’s cellular telephone for seeking emergency assistance, assessing the safety of an emergency situation, or communicating with a person to verify their safety.

Employees must adhere to all federal, state or local rules and regulations regarding the use of cellular telephones while driving. Accordingly, employees must not use cellular telephones if such conduct is prohibited by law, regulation, or other ordinance.

Employees should not use handheld cellular telephones while driving for business purposes. Employees whose job responsibilities include regular driving and, who choose to accept or make business calls during that time, are required to use hands-free telephone equipment to facilitate the provisions of this policy.  

Employees whose job responsibilities do not specifically include driving as an essential function, but who may use a cellular telephone for calls related to District business, are also

Commented [CB28]: Suggest delete - seems duplicative of what we edited above.

Commented [EM29R28]: Perfect, thank you!

Formatted: Heading 1, Indent: Left: 0", Right: 0", Space Before: 0 pt

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required to abide by the provisions above. Under no circumstances are employees allowed to place themselves or others at risk to fulfill business needs.

Employees who are charged with traffic violations resulting from the use of a cellular telephone while driving will be solely responsible for all liabilities that result from such actions. Violations of this policy will be subject to discipline, up to and including loss of driving privileges for the District, or termination of employment.

‌Taking Wood From District Premises‌

The District cuts down dead or dying trees on the levees, as part of its regular business. Any District employee wishing to take such wood is free to do so with permission from the District Superintendent or District Manager. However, the District requires that no employee take cut wood until after it has been unloaded from District trucks at the District Corporation Yard or District Office or other public disposal site. Failure to comply with this requirement may subject the employee to disciplinary action, up to and including termination.

‌Technology Policy‌

The District has adopted a Digital Communication and Cybersecurity Policy, which is administered by the General Manager. Each employee receives initial and ongoing training in this program. For more information regarding this program, employees should review the policy and can contact the General Manager for further information.

The District’s information systems and technology resources, including all computer, data and telecommunications hardware and software (referred in this handbook as the “Systems”), are critical to its business and success. The Systems are owned by the District. All messages and other information communicated through the Systems are also the property of the District.

These Systems are to be used only to further the business purposes of the District and should never be used in violation of any applicable laws. The District has the right to terminate any employee’s access to and use of any of the Systems at any time with or without cause and with or without notice. The District may also take disciplinary action in its sole discretion, including termination, for any use of the Systems that is not in accord with this policy or any

other policies of the District.

Confidential or proprietary information of the District should not be sent externally through e- mail or other systems, except when absolutely necessary and only with the approval of the District Manager. Employees should use the following legend on each e-mail message sent via the Internet which is intended to be confidential or which contains confidential or proprietary information of the District:

                       .

This electronic message contains information from                        , which is confidential or privileged. The information is intended to be sent to the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying or distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please notify us by telephone at

The Systems may never be used in any manner or method that is illegal, disruptive or offensive to others. The Systems are governed by the District’s unlawful harassment policies and other policies in this handbook. The Systems may never be used for any activity that is a violation of any applicable law or for viewing, transmission, downloading, reproduction or copying of any pornographic, obscene, discriminatory or otherwise illegal matter. The Systems may not be used in violation of any applicable copyright, trademark or trade secret laws. Unless there is a legitimate reason to do so and the District has approved the participation, the Systems may not be used to participate in chat lines, bulletin boards, Internet mailing lists or Usenet newsgroups.

Only software legally licensed to the District or an employee may be installed and configured on individual computer systems. Installation of software may only be performed by authorized employees of the District.

Employees should understand that they have NO EXPECTATION OF PRIVACY in connection with use of the Systems, including stored e-mail and voice mail messages. All messages created, sent, received or stored in these Systems are and remain the property of the District. The District reserves the right to retrieve and review any message composed, sent or received via the Systems.

‌EMPLOYEE AT-WILL AND ACKNOWLEDGMENT FORM‌

I have received and read a copy of the Employee Handbook of Reclamation District No. 900 (“District”). In particular I have read the policy on Unlawful Harassment as well as the policy Prohibiting the Use of Drugs and Alcohol. I agree to abide by these policies, as well as the other policies contained in the Handbook.

I understand and agree that my employment is at-will. This means that either the District or I may terminate the employment relationship at any time, with or without cause or advance notice. I understand that only the Board of Trustees may change this at-will employment relationship, and then only if it is in writing. I agree that the District may change, delete or add to any policies, benefits or practices described in the Employee Handbook from time to time at its discretion with or without prior notice, except for its policy of at-will employment.

I understand that as a condition of my employment, I must notify the District of any conviction for a drug violation that occurs in the workplace within five days after such a conviction. I understand that any violation of the policy may result in serious disciplinary action, including immediate termination.

Signature                                                                                                    Date                       

Print Name                           

{01098893} 28

EMPLOYEE HANDBOOK

Reclamation District 900

UPDATED: April 11, 2025

Contents

INTRODUCTORY STATEMENTS 5

Welcome 5

At-Will Employment 5

RECRUITING AND HIRING POLICIES 5

Equal Employment Opportunity 5

PRE-EMPLOYMENT POLICIES AND ORIENTATION 6

Employment Applications 6

Pre-Employment Medical Examination 6

Pre-Employment Drug And Alcohol Screening 7

Verification of Lawful Work Status 7

CATEGORIES OF EMPLOYMENT 7

Employee Classifications 7

WORK PERIODS AND COMPENSATION 8

Workday/Work Week 8

Standby Pay and Storm Operations Pay 8

Makeup Time 9

Timekeeping 9

Pay Periods 9

Breaks And Meal Periods 9

Pay Advances 10

Payroll Deductions And Wage Attachments And Garnishments 10

BENEFITS 10

Health Insurance 10

LEAVES OF ABSENCE 10

Sick Leave 11

Reproductive Loss Leave 12

Holidays 13

Vacation 14

Management Leave 14

Family Care And Medical Leave (FMLA) / California Family Rights Act (CFRA) 15

State Disability and Paid Family Leave Disability Benefits 17

Workers’ Compensation Leave 17

Travel 19

Bereavement 20

Time Off for Crime Victims 20

Military Service, Witness Duty, And Voting Time 20

PERFORMANCE STANDARDS, DUTIES AND DISCIPLINE 21

Unlawful Harassment 21

Business Ethics 22

Employee Conduct 23

Attendance and Punctuality 23

Employee Uniforms 23

Outside Employment 24

Solicitation 24

Employment Of Friends And Relatives 25

Confidential Information 26

Discipline 26

PERSONNEL ISSUES 27

Employee Relations 27

Respect For Others 27

Personnel Information 27

Performance Evaluations 28

TERMINATION OF EMPLOYMENT 28

Termination 28

Benefits Continuation 28

WORKPLACE SAFETY AND HEALTH 29

Safety 29

Smoking 29

Injury And Illness Prevention Program 29

Violence Prevention 29

Policy Prohibiting Use Of Drugs And Alcohol 30

Visitors In The Workplace 31

OTHER DISTRICT RULES 32

District Property 32

Use Of District Vehicles And Equipment 32

Cell Phone Use 33

Taking Wood From District Premises 34

Technology Policy 34

EMPLOYEE AT-WILL AND ACKNOWLEDGMENT FORM 36

‌INTRODUCTORY STATEMENTS‌

‌Welcome‌

Welcome to Reclamation District No. 900. The District values its employees and provides a work environment designed to be mutually beneficial for its employees, the District, and the community we serve. The District is proud that it has highly valued and skilled employees who have chosen to remain employed with the District for many years. Consistent with the District’s philosophy, this handbook is designed to acquaint employees with Reclamation District No. 900 (the “District”) and provide information about our employment practices.

Employees should read, understand, and comply with all provisions of this handbook. However, this handbook is not a contract and does not create any contractual obligations. In addition, no employee handbook can anticipate every circumstance or question about the District and its policies.

Therefore, the District reserves the right to revise this handbook as situations arise or as laws

change. It is the District’s intent to review and update this handbook on an annual basis.

‌At-Will Employment‌

All employment with the District is “at-will.” This means that either the employee or the District can terminate the employment at any time, for any reason or for no reason, with or without advance notice. All employees, whether introductory, regular, or temporary, are at-will employees. Only the Board of Trustees of the District has the right to amend this at-will policy. Any amendments must be in writing and signed by the President of the Board.

‌RECRUITING AND HIRING POLICIES‌

‌Equal Employment Opportunity‌

The District guarantees every applicant for employment and every employee the right of equal treatment without regard to an individual’s race (which includes traits associated with race, including but not limited to, hair texture and protective hairstyles), protective hairstyles (including not limited to such hairstyles as braids, locs, and twists), color, religion, creed, sex including sexual orientation, gender including gender expression and gender identity, national origin, ancestry, age (40 or older), physical or mental disability, medical condition, genetic information, marital status, veteran status, reproductive health decision-making (including, but not limited to, a decision to use or access a particular drug, device, product, or medical service for reproductive health), off site and duty cannabis use, or any other status protected by applicable law. This policy includes recruiting, hiring, working conditions, benefits, training programs, promotions, use of District facilities, and all other terms and conditions of employment.

In recruiting and selecting employees, the District furthers the principles of equal employment

by seeking talented and competent persons who are suited for a specific position by reason

of training, experience, character, personality, intelligence and general ability. The District does not consider an individual’s an individual’s race (which includes traits associated with race, including but not limited to, hair texture and protective hairstyles), protective hairstyles (including not limited to such hairstyles as braids, locs, and twists), color, religion, creed, sex including sexual orientation, gender including gender expression and gender identity, national origin, ancestry, age (40 or older), physical or mental disability, medical condition, genetic information, marital status, veteran status, reproductive health decision-making (including, but not limited to, a decision to use or access a particular drug, device, product, or medical service for reproductive health), off site and duty cannabis use, or any other status protected by applicable law in recruiting and selecting employees.

Promotions are based on an employee’s past performance and qualifications to assume additional responsibilities determined without regard to, or consideration of, the individual’s status.

The District takes all personnel actions without regard to an individual’s an individual’s race (which includes traits associated with race, including but not limited to, hair texture and protective hairstyles), protective hairstyles (including not limited to such hairstyles as braids, locs, and twists), color, religion, creed, sex including sexual orientation, gender including gender expression and gender identity, national origin, ancestry, age (40 or older), physical or mental disability, medical condition, genetic information, marital status, veteran status, or any other status protected by applicable laws. When necessary, under the California Fair Employment and Housing Act and the Americans with Disabilities Act, the District will reasonably accommodate an employee or applicant with a disability if the employee or applicant is otherwise qualified to safely perform all of the essential functions of the position.

‌PRE-EMPLOYMENT POLICIES AND ORIENTATION‌

‌Employment Applications‌

‌The District relies upon the accuracy of information contained in the employment application and other data presented throughout the hiring and employment process. Any misrepresentation, falsification, or material omission in any of this information or data may result in exclusion of the individual from further consideration for employment, or termination of employment if the person has been hired.‌

Pre-Employment Medical Examination

Certain positions within the District may require an applicant to successfully complete a medical exam. The cost of the exam shall be paid by the District, and the exam shall be performed by a physician approved by the District. The exam will only be used to determine whether the applicant can perform the essential functions of the job. Such an exam will only occur after a conditional offer of employment has been made. The offer of employment will be contingent upon the applicant’s successful completion of the exam.

‌Pre-Employment Drug And Alcohol Screening‌

The District is committed to providing a safe, efficient, and productive work place by preventing unlawful drug or alcohol use. All positions within the District require an applicant to successfully complete a pre-employment drug and alcohol test at the cost of the District.

This test will occur after a conditional offer of employment has been made, and the offer of

employment will be contingent upon the applicant’s successful completion of the test.

In addition, the Department of Transportation requires pre-employment testing to be administered to applicants and employees who are required as a part of their job to hold a commercial driver’s license, Class A or Class B. As with other pre-employment tests, offers of employment are contingent upon the District receiving a report that the applicant has passed this test.

‌Verification of Lawful Work Status‌

The District only employs United States citizens and aliens who are authorized to work in the United States. In compliance with the Immigration Reform and Control Act of 1986, each employee, as a condition of employment, must complete the Employment Eligibility Verification Form I-9 and present documentation establishing identity and employment eligibility prior to commencement of employment.

‌CATEGORIES OF EMPLOYMENT‌

‌Employee Classifications‌

The District has five job classifications that determine benefits and eligibility for leaves:

1. Regular Full-time employee. A regular full-time employee is one who is regularly scheduled to work 40 hours or more per week.

2. Regular Part-time employee. A regular part-time employee is one who is regularly scheduled to work less than 40 hours per week.

3. Temporary and/or Seasonal employee. A temporary employee is one who is hired to fill a short-term position. Temporary employees generally will not be employed for more than six (6) months. A Seasonal employee is generally employed for a specific time of year when the District has additional operational and maintenance obligations. This employment will generally last for three (3) to six (6) months. A Seasonal employee may or may not be rehired from year to year.

4. Introductory Employee. An introductory employee is an employee who is not a temporary employee but who has not yet completed his or her first 6 months of employment with the District (“Introductory Period”). Certain benefits

   will be available to the employee only once the employee completes his or her introductory period.

5. Rehired Employee. Employees who are rehired following a break in service in excess of one month, other than an approved leave of absence, must serve a new introductory period whether or not such a period was previously completed. Such employees are considered new employees from the effective date of their reemployment for all purposes, including benefits.

Certain employees are exempt from federal and state wage and hour law, and are not entitled to overtime pay. These employees are referred to as “exempt employees.” Nonexempt employees receive overtime and are required to take certain meal and rest breaks. All employees, regardless of their classification and regardless of whether they have completed their introductory period, are at-will.

‌WORK PERIODS AND COMPENSATION‌

‌Workday/Work Week‌

The District’s regular business hours (open to the public) are from 8:00 a.m. to 4:00 p.m., Monday through Friday. The District’s field crew normal work shift is from 7:00 a.m. to 3:30p.m. Monday through Friday. Employees should not begin working and therefore should not clock in any earlier than five minutes prior to their shift start time. Unless authorized by the District Manager, employees should not continue to work for more than five minutes following the end of their scheduled shift. The District’s hour of operation are; 24 hours a day, seven days a week, Monday through Sunday. The standard work hours for all regular full-time employees who are nonexempt are: 40 hours per week, eight hours per day, exclusive of the meal period.

Staffing needs, operational demands, and public safety and security concerns may necessitate variations in starting and ending times, as well as variations in the total hours that may be scheduled each day and week. If other than the standard amount of time is needed from any employee, the employee will be asked in advance to increase the number of hours worked each day as necessary. All exempt employees will be expected to work the hours needed to complete their work, even if such hours exceed the normal work schedule.

‌Standby Pay and Storm Operations Pay‌

District employees are entitled to Standby and Storm Operations pay in accordance with the Standby and Storm Operations policy.

Overtime

The District pays overtime for nonexempt employees in accordance with the Federal Labor

Standards Act (FLSA): one and a half times the regular rate of pay for any hours worked in

excess of 40 hours per workweek. All overtime must be approved in advance by the employee’s supervisor. “Hours worked” means time actually spent on the job. It does not include an unpaid meal period, makeup time, or hours away from work due to vacation, sickness, holiday, jury duty, or other absences from work. Exempt employees are not paid overtime, even if their hours exceed the normal work schedule. However, at the District Manager’s discretion, exempt employees who work excessive hours due to seasonal conditions may be granted additional time off.

‌Makeup Time‌

On occasion, a nonexempt employee may ask his or her supervisor for additional time off to attend to personal matters. If the supervisor grants the request, this time off will be without pay. If an employee wishes to make up this missed time, he or she may make a request to his or her supervisor before the makeup time is worked. It is within the supervisor’s discretion to grant the request. Makeup time may be worked in advance of the missed time, but must be worked in the same workweek as the missed time. An employee may not work over 11 hours in one day or over 40 hours total in any week that includes make up time, without prior approval of the supervisor.

‌Timekeeping‌

Applicable law requires the District to keep an accurate record of time worked, including when meal periods begin and end. The District uses an electronic timekeeping system to record time worked. Employee time records are official District records and must be accurately maintained. Intentionally falsifying a time records is a serious violation of this policy and may result in immediate termination of employment. If time records needs to be corrected, the employee should request the correction through the District’s payroll system, and the supervisor approve the change to verify its accuracy.

‌Pay Periods‌

Paychecks are distributed on a bi-weekly basis, every other Friday. When these days occur on a Saturday or Sunday, the paychecks will be distributed the previous Friday. In the event that a regularly scheduled payday falls on a holiday, employees will be paid on the last workday before the regularly scheduled payday.

‌Breaks And Meal Periods‌

Nonexempt employees working at least 3.5 hours may take one paid ten-minute break for every 4 hours worked, or major fraction thereof. All ten-minute breaks must be taken and cannot be consolidated with the meal breaks. Employees will be relieved of all duty during their rest breaks. If an employee is interrupted during a rest break, they should re-start their rest break. If an employee is unable to take one or more of their rest breaks due to the press of business, they should report it to their supervisor the same day and note it on their timecard.

Nonexempt employees may choose to take an unpaid 30-minute meal break, during which time they will be relieved of all duties.

An employee may not vary his or her assigned ten-minute break and meal break without the

prior approval of his or her supervisor.

‌Pay Advances‌

‌The District prohibits pay advances and extensions of credit on unearned wages.‌

Payroll Deductions And Wage Attachments And Garnishments

The District makes certain deductions from every employee’s paycheck. Among these are applicable federal, state, and local income taxes, social security and Medicare taxes, and state disability insurance and paid family leave contributions. The District also makes deductions in accordance with employee medical and dental benefit elections. By law, the District is also required to honor legal attachments and garnishments of an employee’s wages or salaries. If an employee’s wages are attached, the District will withhold the specified amount to satisfy the terms of the attachment.

‌BENEFITS‌

‌Health Insurance‌

The District offers group health insurance benefits to regular full-time employees and their dependents after meeting the eligibility requirements of the individual plan. Employees should consult the individual plan for details. These benefits are subject to change at the discretion of the District without prior notice.

Retirement Programs

The District participates in an independent retirement program. This benefit is available to both regular and part-time employees whose regular work schedule exceeds 1000 hours per year.

Employees should consult the plan for details, including eligibility requirements.

‌LEAVES OF ABSENCE‌

In general, employees who are on an unpaid leave of absence in excess of 30 days for any reason are ineligible for group health benefits. An employee will be considered to be on an unpaid leave of absence unless he or she is being paid by the District. An employee is on an unpaid leave of absence even if he or she receives pay from the State, such as SDI, Paid Family Leave, or workers’ compensation. However, if the law requires that group health benefits continue during the leave, then the District will provide those benefits. For example,

although a leave of absence under the Family and Medical Leave Act is unpaid, the law requires that the District maintain the employee’s group health benefits. Employees who are on a paid leave of absence, such as vacation, sick leave, holidays or bereavement leave remain eligible for group health benefits during the portion of their paid leave.

‌Sick Leave‌

An employee who is unable to report to work due to illness or injury must notify his or her supervisor at least 30 minutes before his or her scheduled start time, if possible. The employee must also notify his or her supervisor on each additional day of absence. If an employee does not provide the appropriate notice, the employee may be subject to discipline. The District Manager reserves the right to request a doctor’s release if an employee is absent due to illness or injury at any time. Generally, an employee who is absent for more than 3 consecutive work days may be required to provide a doctor’s note confirming employee’s ability to return to work with or without restrictions.

Regular full-time employees will accrue sick leave at a rate of 0.038 hours of sick leave, per hour worked, up to 80 hours per year. For purposes of exempt employees, sick leave is calculated assuming 8 hours per day/40 hours per week worked.

All other employees will accrue sick leave at a rate of 0.033 hours of sick leave, per hour

worked, up to 80 hours per year.

Sick leave will be paid at the employee’s regular rate of pay.

Sick leave must be taken in increments of no less than one-half hour. If an employee receives state disability insurance benefits during an illness, the District shall supplement these benefits with any accrued sick leave. Accrued but unused sick leave benefits will not be paid to employees while they are employed or upon termination of employment except as provided below. However, employees who are re-employed within a year of separation will have their unused bank of time off under this policy made available to them.

Employees may use paid sick leave for the following reasons:

• Diagnosis, care, or treatment of an existing health condition of, or preventive care for, an employee or an employee’s family member. A “Family Member” is a child of any age or dependency status, parent or legal guardian of the employee or employee’s spouse or domestic partner, a spouse, a registered domestic partner, a grandparent, a grandchild, a sibling, or a designated person. A “Designated Person” is a person identified by the employee at the time the employee requests paid sick days. An employee’s designated person does not need to be related to the employee by blood. An employee may only designate one person per 12-month period.

• For an employee who is a victim or whose family member is a victim of a qualifying act of violence, to obtain or attempt to obtain any relief, including, but not limited to, a temporary restraining order, restraining order, or other injunctive relief, to help ensure

the health, safety, or welfare of the victim, their child, or family member of the victim; to seek, obtain, or assist a family member to seek or obtain, medical attention for or to recover from injuries caused by a qualifying act of violence; to seek, obtain, or assist a family member to seek or obtain services from a domestic violence shelter, program, rape crisis center, or victim services organization or agency as a result of a qualifying act of violence; to seek, obtain, or assist a family member to seek or obtain psychological counseling or mental health services related to an experience of a qualifying act of violence; to participate in safety planning or take other actions to increase safety from future qualifying acts of violence; to relocate or engage in the process of securing a new residence due to the qualifying act of violence, including, but not limited to, securing temporary or permanent housing or enrolling children in a new school or childcare; to provide care to a family member who is recovering from injuries caused by a qualifying act of violence; to seek, obtain, or assist a family member to seek or obtain civil or criminal legal services in relation to the qualifying act of violence; to prepare for, participate in, or attend any civil, administrative, or criminal legal proceeding related to the qualifying act of violence; to seek, obtain, or provide childcare or care to a care-dependent adult if the childcare or care is necessary to ensure the safety of the child or dependent adult as a result of the qualifying act of violence;

For purposes of this policy, a “qualifying act of violence” means any of the following: domestic violence, sexual assault, stalking, or any act, conduct, or pattern of conduct that includes: (i) bodily injury or death to another; (ii) brandishing, exhibiting, or drawing a firearm or other dangerous weapon; or (iii) a perceived or actual threat to use form against another to cause physical injury or death.” This definition of “qualifying act of violence” applies regardless of an arrest, prosecution, or conviction.

Upon retirement, an employee may receive a lump sum payment from the District equal to 25% of the total accrued but unused sick leave available to that employee as of his or her retirement date. In no event shall such lump sum payment exceed the value of 360 hours, payable at the employee’s current rate of pay.

The District will not deny an employee the right to use sick days, discharge, threaten to discharge, demote, suspend, or in any manner discriminate against an employee for using sick days, attempting to exercise the right to use sick days, filing a complaint or alleging a violation of this policy or the law, cooperating in an investigation or prosecution of an alleged violation of this policy or the law, or opposing any policy or practice or act that is prohibited by this policy or law.

‌Reproductive Loss Leave‌

In the event of an employee’s reproductive loss, employees who have been employed for at least 30 days with the District are eligible to take up to five (5) days of reproductive loss leave. The leave must be completed within three (3) months of the date of the reproductive loss event and does not have to be taken on consecutive days.

Reproductive loss leave is unpaid, except that an employee may use any accrued, unused

vacation, management leave, or sick leave during the unpaid portion of the leave.

A “reproductive loss” for purposes of this policy, includes the employee’s, the employee’s current spouse’s or domestic partner’s, or other individual’s miscarriage, failed surrogacy, stillbirth, unsuccessful assisted reproduction (i.e., artificial insemination or embryo transfer and/or gamete and embryo donation), or failed adoption, if the employee would have been a parent of a child born as a result of the pregnancy. A “reproductive loss event” means the day or, for a multiple-day event, the final day of a failed adoption, failed surrogacy, miscarriage, stillbirth, or an unsuccessful assisted reproduction.

If an employee suffers more than one reproductive loss event, as defined under this policy, within a 12-month period, the employee’s reproductive loss leave time under this policy is limited to a total leave amount of no more than twenty (20) days within a 12-month period.

The District shall maintain the confidentiality of an employee requesting or sharing information regarding leave under this policy, including that any information provided by the employee shall be maintained as confidential and shall not be disclosed except to Human Resources, or management, as necessary, or as required by law. The reproductive loss leave provided in this policy is separate and distinct from any rights provided pursuant to the Fair Employment and Housing Act.

The District shall not retaliate in any way against an employee for use of reproductive loss leave or for exercising their rights pursuant to this policy and applicable law.

Employees should provide notice of their need to take reproductive loss leave as soon as practical to the District Manager.

‌Holidays‌

All regular full-time and part-time employees are entitled to the following paid holidays each

year plus 4 floating holidays:

Holidays which fall on a weekday will be observed on the day of the holiday. When a holiday falls on a weekend, the District at its discretion, will declare the preceding or following weekday as a paid holiday. In order to qualify for holiday pay, regular full-time employees must work the last scheduled workday immediately preceding the holiday and the first scheduled workday following the holiday, unless the employee is on a pre-approved vacation,

using sick leave, or on an approved paid absence.

Regular full-time employees shall receive 8 hours of regular pay for each observed holiday. Employees on a leave of absence for any reason at the time of the holiday observance are ineligible for holiday benefits. Regular part-time employees will be paid the pro-rated number of hours normally scheduled per day.

‌Floating holidays shall be used during the fiscal year (July 1 – June 30). Floating holidays will not be carried over into subsequent years. Floating holidays will be prorated based on new hiring date.‌

Vacation

The District recognizes the value of rest and relaxation and encourages employees to use all

accrued vacation. Regular full-time employees earn paid vacation as follows:

Exempt employee vacation accrual assumes 8 hours per day/40 hours per week worked. An employee may not accrue more than 360 vacation hours. Once that cap is reached, employee will not accrue additional hours until their balance falls below the cap. Vacation should be scheduled and approved via a vacation request two weeks in advance by an employee’s supervisor. Vacation must be taken in increments of one-half hour. The District pays all accrued but unused vacation benefits upon termination of or retirement from employment.

‌Management Leave‌

Exempt employees shall receive 40 to 80 hours of Management leave per year, which is awarded on July 1st of each year, in an amount in that range at the District Manager’s discretion, based on the circumstances. Although the full amount is available on July 1st, Management Leave is earned on a proportionate basis. Management Leave rolls over from year to year, up to 1.5 times the employee’s maximum leave entitlement. Unused Management Leave at termination or retirement will be prorated based on the employee’s last day worked and paid to the employee at their final rate of pay.

Pregnancy Disability Leave

Employees are entitled to a disability leave during the time they are disabled due to pregnancy, childbirth or related medical conditions. This leave will be for the period of disability, up to four months. The employee, if possible, should provide the District with at least 30 days’ notice of the leave. The employee must also include written certification from the employee’s health care provider stating the anticipated delivery date and the duration of the leave. Once the employee’s disability has ended, any further leave will be designated as family and medical leave. An employee must provide a release from her health care provider before returning to work. The District will reinstate the employee to her position unless:

1. The employee’s job has ceased to exist for legitimate business reasons;

2. The employee’s job could not be kept open or filled by a temporary employee without substantially undermining the District’s ability to operate safely and efficiently;

3. The employee has directly or indirectly indicated her intention not to return;

4. The employee is no longer able to perform the essential functions of the job

   with or without reasonable accommodation;

5. The employee has exceeded the length of the approved leave; or

6. The employee is no longer qualified for the job.

‌Employees must use accrued sick leave, but may, at their option, choose to use vacation leave. Sick leave and vacation will supplement any State Disability or Paid Family Leave Insurance benefits. The District will maintain group health benefits as required by law. No additional vacation, sick leave, or holiday pay will accrue during the leave.‌

Family Care And Medical Leave (FMLA) / California Family Rights Act (CFRA)

Employees who have worked at least 12 months, and who have worked at least 1250 hours in the previous 12 months, are eligible to take a family and medical leave of absence (“FMLA” or “CFRA” leave) of up to 12 work weeks in a 12-month period. This rolling 12-month period begins on the date the employee’s FMLA leave begins, and ends 12 months after that date. Where an employee is eligible for both CFRA and FMLA, the leaves will run concurrently. An employee may take an FMLA and or CFRA leave for any one of the following reasons:

1. The birth of a child, in order to care for the child;

2. The placement of a child with the employee for adoption or foster care;

3. To care for the employee’s child, parent, spouse, registered domestic partner,

   or “designated person”1 (CFRA only) who has a serious health condition; or

4. To care for the employee’s own serious health condition. (Pregnancy is not a “serious health condition” under the CFRA, and therefore leave taken for that reason will be designated as FMLA leave, to run concurrently with Pregnancy Disability Leave.)

   
   

5. Leave because of any special circumstances that arise out of the fact that a

   spouse, child, or parent is on active duty or has been called to active duty.

   
   

6. Leave to care for a parent, child, spouse, nearest blood relative, or registered domestic partner who is injured while on active duty in the U.S. Armed Forces within the previous 5 years. (Employee may take up to 26 weeks of FMLA Leave for this reason.)

If possible, an employee should give at least 30 days notice before beginning an FMLA/CFRA leave.

The notice must include a written certification from a health care provider with the following information:

1. The date on which the serious health condition began;

2. The probable duration of the condition;

3. If the leave is for the care of the employee’s child, parent spouse or registered domestic partner, the estimated amount of time the employee believes the employee needs in order to provide the care and a statement that the condition warrants the participation of the employee; and

4. If the leave is for the employee, a statement by the health care provider that the employee is unable to perform one or more of the essential functions of the job, due to the employee’s serious health condition.

FMLA leave is unpaid. Employees are required to use accrued vacation and management leave for all FMLA/CFRA leaves except for disability caused by pregnancy. If an employee takes an FMLA/CFRA leave due to a disability caused by pregnancy, the employee will not be required to use accrued vacation or management leave, but may choose to do so.

Employees are required to use accrued sick leave for FMLA/CFRA leaves for the employee’s own condition, including disability caused by pregnancy. Employees may elect to use all of the sick leave they accrue on an annual basis for FMLA/CFRA leaves for illnesses of their child, parent, spouse, registered domestic partner, or designated person. Sick leave pay and vacation pay will supplement any State Disability,

‌1 In the case of a “designated person,” the employee may identify such person at the time the employee requests the leave. An employee taking leave to care for a “designated person” may designate one person per 12-month period.

Workers’ Compensation, or Paid Family Leave Insurance benefits. The District will maintain

the group health benefits during an FMLA/CFRA leave as may be required by law. However, the District may recover any premium it has paid for maintaining group health care coverage during any unpaid part of the FMLA/CFRA leave if the employee fails to return from the leave for a reason other than the continuation, recurrence, or onset of a serious health condition, or other circumstances beyond the control of the employee. Employees will not accrue vacation or sick leave, nor be paid for holidays, during FMLA/CFRA leave.

When an employee is ready to return to work after an FMLA/CFRA leave due to their own disability (other than for pregnancy), the employee must provide certification from the employee’s health care provider that they are able to perform the essential functions of their job with or without accommodation.

Upon returning from FMLA/CFRA leave, an employee will be restored to their original job or an equivalent job with equivalent benefits, pay, seniority, and other employment terms and conditions, to the extent required by the FMLA/CFRA. If an accommodation is necessary for the employee’s own disability, the employee should contact the District Manager as soon as possible to determine whether a reasonable accommodation can be provided.

‌State Disability and Paid Family Leave Disability Benefits‌

For certain absences, the State of California will pay State Disability Insurance (“SDI”) or Paid Family Leave (“PFL”) benefits. The District does not pay SDI and PFL; these benefits are paid by employees through mandatory payroll deductions as required by law. SDI applies to leaves taken due to the employee’s own illness. PFL applies to qualifying leaves taken due to illnesses of the employee’s family member or domestic partner, as well as bonding with a new child.

Unless an employee qualifies for leave under the Pregnancy Disability Leave Law, California Family Rights Act or the Family Medical Leave Act, he or she will have no right to continued employment, and no right to reinstatement after taking leave, except in the case of pregnancy as required by law.

‌Workers’ Compensation Leave‌

An employee must report all accidents, injuries and illnesses occurring on the job, no matter how small, to his or her supervisor. The District carries workers’ compensation insurance coverage to protect employees who are injured on the job. If an employee is injured at work and is

temporarily unable to perform his or her usual and customary work, the employee will be eligible to receive worker’s compensation benefits. The employee must provide the District with the certification from a recognized medical professional confirming the necessity of the leave within 14 days after the leave begins.

The leave will continue until (1) a recognized medical professional certifies that the employee is capable of resuming all of the duties of the employee’s former position, with or without reasonable accommodation; (2) a recognized medical professional certifies that the employee

is permanently precluded from returning to work in his or her prior position or performing some portion of his or her prior job (i.e., the medical condition is permanent and stationary); or (3) the employee resigns, quits, accepts employment with another business, refuses to return to work after being released for full or partial work, or otherwise indicates that he or she is not going to return to work.

An employee on a workers’ compensation leave which exceeds 30 days must update the District on at least a monthly basis and provide information concerning his or her health status, anticipated date of return to work and continued intent to return to work. IF AN EMPLOYEE DOES NOT COMPLY WITH THIS REPORTING EQUIREMENT, THE

DISTRICT MAY TERMINATE THE EMPLOYMENT. Workers’ compensation disability leave is unpaid, but an employee may apply accrued vacation and sick leave to the workers’ compensation disability leave. Accrued vacation and sick leave pay will supplement any workers’ compensation or other wage benefits the employee receives. The District will maintain an employee’s group health benefits during the period of leave as may be required by law.

The District will maintain an employee’s group health benefits for that portion of leave that the employee is paid by the District. For example, if an employee applies accrued vacation to supplement any workers’ compensation or other wage benefits the employee receives, the District will maintain an employee’s group health benefits during the time the District pays the employee for accrued vacation. However, consistent with the District’s group health benefits, t h e District will not maintain an employee’s group health benefits during an unpaid leave unless otherwise required by law. Therefore, once an employee on leave has exhausted his or her accrued vacation, the employee will no longer be eligible for group health benefits. An employee may be eligible for continuation health care coverage under COBRA, at his or her cost.

An employee may return to work only after he or she provides the District with a release to work from the employee’s physician. If the employee has been released without limitation, or is capable of performing the essential functions of his or her job with reasonable accommodation, the employee will be offered the same position he or she held prior to the leave, unless that job no longer exists or has been filled in order for the District to operate safely and efficiently. In this event, the employee will be offered a substantially similar position if one is available. If the District receives medical evidence satisfactory to it that an employee will be permanently unable to resume safely all of the essential functions of his or her job, with or without reasonable accommodation, and if reassignment to a vacant position is not possible, the employee’s employment will be terminated.

Jury Duty

When an employee receives a jury summons, the employee must notify his or her supervisor as soon as possible and submit a copy of the jury summons. An employee is permitted to take time off for each full or partial working day he or she serves on jury duty. The employee must report to work on days or parts of days when he or she is not required to serve on jury duty. If the employee does not return to work immediately after jury duty

ceases, the District will assume the employee has resigned. Employees are not entitled to any leave for service on a grand jury. The grand jury is a voluntary position. Employees that choose to serve on a grand jury will be required to take time off using vacation, management leave, floating holidays, or take time off without pay.

An exempt employee will be paid his or her regular salary during the time the employee serves

on jury duty, except for weeks in which the employee performs no work.

A nonexempt employee will be paid his or her regular wages while serving on jury duty up to

‌a maximum of 20 working days each calendar year.‌

Travel

Certain expenses are incurred in the performance of job responsibility-related duties, such as mileage, hotel accommodations, airline travel, auto rental and meals and entertainment which are deemed “reasonable and acceptable business expenses.” Advance approval from an employee’s supervisor is required before an employee incurs any expense with the anticipation of reimbursement. The following reimbursements are authorized, provided an employee has obtained approval from his or her supervisor:

1. Personally Owned Automobiles. When personally owned automobiles are used, a mileage allowance will be paid equal to the standard mileage rate for transportation expenses paid or incurred for business purposes as provided by the Internal Revenue Service.

2. Other Transportation. The lowest available cost of coach air travel, at the time of booking, by the shortest route possible to and from points of business and the actual cost of taxi or limousine service to and from the airport. Receipt or ticket stubs are required for all expenses.

3. Lodging. The actual cost of reasonable lodging. Other hotel charges are not reimbursed except upon satisfactory explanation of the expenditure. Receipts are necessary to support all lodging expenses.

4. Meals. The actual reasonable cost of meals will be allowed when required on authorized or approved District business. All claims for reimbursement of meals should be supported by statements/receipts regarding the activity and location of the restaurant.

5. Communications. The actual cost of business communications such as telephone and postage. Claims for reimbursement must state names, places and purpose of all communications. Receipts must be provided.

A detailed expense report along with corroborative receipts must be submitted to the employee’s supervisor by the end of the calendar month during which the expense was incurred or immediately upon return from any trip which occurs at month-end.

A nonexempt employee may be paid for time spent: (1) traveling from his or her home to a location designated by the District to the extent that it exceeds the employee’s regular daily commute; (2) reasonable time spent waiting to board a flight; (3) time on a flight, retrieving luggage and obtaining a rental car; (4) driving between the airport and the client’s office or the employee’s hotel; and (5) required meals with clients. Regular meal and sleeping hours will not be compensated while traveling.

‌Bereavement‌

The District provides regular full-time employees up to three days paid and two days unpaid bereavement leave in the event of a death in the employee’s immediate family. Employees may use vacation, management leave, or floating holidays if additional time is needing. For purposes of this policy, “immediate family” includes the employee’s spouse, parent, child, sibling, step-parents, step-children; the employee’s spouse’s parent, child, or sibling; the employee’s long time companion; and the employee’s grandparents or grandchildren. The term "spouse" includes a registered domestic partner. An employee who needs to take time off due to the death of an immediate family member should contact his or her supervisor.

‌Time Off for Crime Victims‌

The District takes threats and actions of crime against our employees and their families very seriously. If at any time an employee needs to be absent from work because he or she or a family member has been the victim of a serious crime, the employee should contact his or her supervisor or the District Manager immediately. An employee may use accrued sick leave or vacation in lieu of unpaid time off for these purposes upon approval of the District Manager. The employee’s privacy will be protected to the greatest extent possible. The District may ask the employee for certification to confirm the need for time off.

‌Military Service, Witness Duty, And Voting Time‌

An employee may take a leave of absence to accommodate service in the Armed Forces, Military Reserves or National Guard. The specific terms of the absence and of rights to reinstatement, seniority, benefits, and compensation after a military leave are governed by law. An employee may also take unpaid time off as required by law to appear as a witness in court. An employee must give reasonable advance notice that he or she needs time off to appear as a witness. In addition, an employee who is registered to vote may take up to two hours designated by the District as paid time off to vote if the employee does not have sufficient time outside of his or her working hours within which to vote. An employee must give at least two days’ notice prior to the election that he or she needs time off to vote.

‌PERFORMANCE STANDARDS, DUTIES AND DISCIPLINE‌

‌Unlawful Harassment‌

The District is committed to providing a work environment free of harassment. The District therefore prohibits sexual harassment and harassment based on an individual’s race, color, religion, creed, sex including sexual orientation, gender including gender expression and gender identity, national origin, ancestry, age (40 or older), physical or mental disability, medical condition, genetic information, marital status, veteran status, or any other status protected by applicable law. Such discrimination is unlawful and will not be tolerated. This policy prohibits unlawful harassment of or by any employee of the District, including supervisors and co-workers. It also extends to vendors, independent contractors and others doing business with the District.

Unlawful harassment in any form, including verbal, physical and visual conduct, threats, demands and retaliation, is prohibited. Sexual harassment is defined by the Fair Employment and Housing Commission as “unwanted sexual advances, or visual, verbal or physical conduct of a sexual nature.” Unlawful harassment includes, but is not limited to:

1. Verbal conduct such as epithets, derogatory comments, slurs, or unwanted

   sexual advances, invitations, jokes, or comments;

2. Visual conduct such as derogatory posters, photography, cartoons, drawings, or gestures;

3. Physical conduct such as assault (unwanted touching), blocking normal movement, or interfering with work directed at an individual because of his or her sex or any other basis;

4. Threats and demands to submit to sexual requests in order to keep a job or

   avoid some other loss, and offers of job benefits in return for sexual favors;

5. Retaliation for having reported or threatened to report harassment; or

6. Verbal abuse of a sexual nature, graphic verbal commentaries about an individual’s body, sexually degrading words used to describe an individual, and suggestive or obscene letters, notes, or invitations.

If an employee thinks he or she is being harassed on the job on a basis prohibited by this policy, or if an employee observes behavior he or she believes to be in violation of this policy, the employee should immediately contact the District Manager or any other supervisor with whom the employee feels comfortable. The District will not retaliate against anyone for reporting any incidents of harassment, for making any complaints of harassment, or for participating in any investigation, so long as done in good faith. If an employee feels they have been retaliated against, the employee should file a complaint using the procedures set forth above.

Supervisors must refer all harassment complaints to the District Manager or, if the complaint concerns the District Manager, the President of the Board of Trustees. The District will immediately undertake a thorough and objective investigation of the harassment allegations. If an employee has violated this policy, the District will take remedial action commensurate with the severity of the offense. This may include discipline of the harasser, up to and including immediate termination. The District will also take action to deter any further harassment, and will remedy any loss to the complaining employee resulting from harassment.

All employees must report any incidents immediately so that complaints can be quickly and fairly resolved. The California Civil Rights Department (“CRD”) and Equal Employment Opportunity Commission (“EEOC”) investigate and may prosecute complaints of harassment. An employee may have a claim of harassment even if they have not lost a job related or economic benefit.

Whenever an employee thinks they have been harassed or that they have retaliated against for resisting or complaining, that employee may file a complaint with the CRD or EEOC.

• Civil Rights Department (formerly Department of Fair Employment and Housing) at 800-884- 1684 or visiting https://calcivilrights.ca.gov/contactus/

• Equal Employment Opportunity Commission (EEOC) at 800-669-4000 or visiting https://www.eeoc.gov/contact-eeoc/.

If you wish to pursue filing with these agencies you should contact them directly to obtain further information about their processes and time limits.

The District has a brochure on sexual harassment which is available to all employees for additional information. The District expects its employees to act in a professional and respectful manner at all times.

In addition, the District desires to avoid misunderstandings, complaints of favoritism, claims of sexual harassment and employee dissension that may result from personal or social relationships amongst employees. Therefore, the District asks that if employees become romantically involved with one another they disclose their relationship to the District Manager or another

supervisor with whom they feel comfortable. Please refer to the District’s policy regarding the employment of friends and relatives for additional information.

‌Business Ethics‌

The District expects its employees to act in accordance with the highest standards of business ethics at all times. This includes avoiding the appearance of impropriety. Employees are expected to abide by this policy and comply with all applicable laws while conducting District business.

‌Employee Conduct‌

The District expects its employees to act in a professional and respectful manner at all times. Examples of conduct that may lead to disciplinary action are identified below. However, it is impossible to provide an exhaustive list of types of inappropriate conduct. The following list contains some, but not all, examples of conduct that may lead to discipline, up to and including termination. Nothing in this policy alters the at-will nature of employment with the District.

Unsatisfactory job performance; Unexcused absence; Violation of work rules; Tardiness;

Unauthorized possession or removal of property;

Use or possession of illegal drugs or alcohol while at work or appearing for work under the

influence of drugs or alcohol;

Failure to observe safety regulations; Harassment of other employees;

Unprofessional attitude; Rude or discourteous behavior towards members of the public; Insubordination;

Dishonesty (including falsification of a document or misrepresentations);

Unauthorized possession of firearms, or any dangerous weapons or explosives within District boundaries;

Disclosure of proprietary information; and

Failing to comply with any policy in this handbook.

Nothing in this policy or this handbook is intended to preclude or dissuade employees from engaging in legally protected activities/activities protected by state or federal law, including the National Labor Relations Act, such as discussing wages, benefits, or terms and conditions of employment, forming, joining, or supporting labor unions, bargaining collectively through representatives of their choosing, raising complaints about working conditions for their and their fellow employees’ mutual aid or protection, or legally required activities.

‌Attendance and Punctuality‌

‌An employee must report his or her absence from work to the employee’s supervisor prior to the start of the shift. All absences will be recorded; excessive absences may, under certain circumstances, be cause for discipline, including termination. Unreported absences of three consecutive workdays will be considered a voluntary termination. If an employee is going to be late, the employee must make every effort to contact his or her supervisor prior to the start of the shift‌

Employee Uniforms

The District requires that most of its employees wear prescribed work clothing while performing their jobs. The District provides work shirts embroidered with the District logo as well as work pants. The District is responsible for the maintenance of the employees work

clothing (washing, ironing, mending). Employees that are not required to wear a uniform may be provided 5 shirts per year embroidered with the District logo. The District provides any necessary safety clothing including steal toe boots, and high visibility rain gear, which must be approved by the District Manager or the District Superintendent.

‌Employees who do not wear a uniform are expected to present a clean and neat appearance and to dress according to the requirements of their positions. Employees who appear for work inappropriately dressed will be sent home and directed to return to work in proper attire. Under such circumstances, employees will not be compensated for the time away from work. Normal dress in the office is professional. Reasonable accommodation will be made to individuals who have religious practices that are inconsistent with this dress and grooming policy.‌

Outside Employment

An employee may only hold an outside job if the job does not conflict with the interests of the District or interfere with the employee’s ability to adequately perform his or her job with the District. Employees may not perform outside work or solicit outside business on the District’s premises, or while working on the District’s time. Employees are not permitted to use any District equipment or property (such as telephones, fax machines, copiers, office supplies or proprietary information) for outside work or business. If the District determines that an employee’s outside work interferes with his or her performance, the employee may be required to terminate the outside employment.

‌Solicitation‌

Solicitation and the distribution of literature by employees, or of employees, during working time is not permitted. Working time includes both the working time of the employee doing the soliciting or distributing and the employee to whom the solicitation or distribution is directed. Therefore, if either employee is working, solicitation and distribution are prohibited. Distribution of written solicitation material in working areas is prohibited at all times.

Conflicts Of Interest

Employees have an obligation to conduct business within guidelines that prohibit an actual or potential conflict of interest in which an employee's actions or loyalties are divided between personal and the District's interests. The purpose of these guidelines is to provide general direction so that employees can seek further clarification on issues related to the subject of acceptable standards of operation. Contact the District Manager for more information or questions about conflicts of interest. Any doubt should be resolved in favor of disclosure and request for specific guidance.

Each employee must avoid entering any transactions or business dealings that could conflict with the District's interests or that could interfere with the employee's duty and ability to best serve the District. Employees cannot provide services to the District as independent

contractors.

Prohibited activities include, but are not limited to:

1. Having a direct or indirect financial relationship with a member of the public who receives services from the District, or with a vendor of the District;

2. Engaging in any other employment or excessive personal activity during an employee's work hours, or using District supplies or equipment in other employment without prior written consent from the District Manager;

3. Using the District's name, logo, stationery, supplies, equipment, or other property for personal purposes, unless the District Manager has granted written approval in advance of that use. This policy includes, but is not limited to, the personal use of District computers, telephones (including cellular telephones), fax machines, postage and postage meters, vehicles, office machines, and supplies of any kind.

4. Soliciting District employees, suppliers, or customers to purchase goods or services of any kind for non-District purposes, or to make contributions to any organizations or in support of any causes, unless the District Manager has granted written approval in advance.

5. Soliciting or entering into any business or financial transaction with a District employee whom you supervise, either directly or indirectly, unless the District Manager has granted written approval in advance of that transaction. This restriction applies to all such transactions, however small, including, but not limited to:

   
   

   1. Hiring a subordinate to perform services; and

   2. Soliciting a subordinate to participate in an investment of any kind with you.

6. Attempting to obtain special favors by making payments to or giving consideration to the public, vendors, or others;

7. Furnishing gifts or entertainment at District expense; or

8. Soliciting or accepting any payments, fees, or consideration from a supplier or

vendor that does business with the District.

When a conflict of interest is found to exist, the conflict may result in discipline or, when

‌appropriate to eliminate the conflict, the termination of employment.‌

Employment Of Friends And Relatives

The employment of friends and relatives in the same area of an organization may cause

conflicts of interest and appearances of impropriety. In addition, personal conflicts may impact the working relationship of the parties. Although the District does not prohibit the hiring of friends and relatives of existing employees, the District is committed to monitoring situations in which friends or relatives work in the same area. In the event of an actual or potential problem, the District’s response may include reassignment or termination of one or both of the individuals involved. For the purposes of this policy, a relative is any person who is related by blood or marriage, or whose relationship with the employee is similar to that of persons who are related by blood or marriage, or one who is a domestic partner.

‌The District desires to avoid misunderstandings, complaints of favoritism, claims of sexual harassment and employee dissension that may result from personal or social relationships amongst employees. Therefore, the District asks that if employees become romantically involved with one another they disclose their relationship to an appropriate manager with whom they feel comfortable. This information will be kept as confidential as possible. For purposes of this provision, “romantically involved” will be interpreted broadly. The District reserves the right to take necessary and appropriate action to resolve any potential conflict of interest arising out of romantic involvement among employees. Depending on the facts of the situation, such action may include reassignment or termination of one or both of the employees involved.‌

Confidential Information

During the course of your employment, you may be given access to confidential and proprietary information. Although the District is a public entity, certain information which you may be given remains confidential, such as personnel records, litigation records, applications filed with state agencies, information received in confidence, records of complaints and investigations, and other information protected under applicable law. As an employee of the District, you are obligated to maintain the confidentiality of this information, and are not to disclose any information which may be confidential to any other entity or person, except as authorized by the District Manager.

‌Discipline‌

Unsatisfactory performance may subject an employee to discipline. The nature of the discipline imposed will depend on the seriousness of the problem and the employee’s record of performance, behavior problems, or safety violations. The District always maintains the right to determine what disciplinary action is appropriate based on the facts of each case.

Such discipline may include, but is not limited to, verbal warnings, written warnings, suspensions, and termination. Exceptions and deviations from the normal discipline procedures may occur whenever the District determines it necessary. For example, some circumstances may warrant immediate termination without a warning or suspension. Under no circumstances does thispolicy alter the at-will nature of employment with the District, nor require that employment may be terminated only for cause.

‌PERSONNEL ISSUES‌

‌Employee Relations‌

If an employee has concerns about work conditions or job responsibilities, the employee is encouraged to voice these concerns openly and directly. If there is something about an employee’s job that bothers him or her, or if an employee feels that he or she has not been fairly treated in accordance with the District’s policies, the employee should report the problem first to his or her supervisor. In some cases, however, there may be reasons which make it difficult for an employee to discuss his or her concerns with a supervisor. In such cases, employees are encouraged to discuss these concerns with the next level of management or with the District Manager or with the President of the Board of Trustees.

Employees find that most difficulties can be resolved in a satisfactory manner by bringing them out in the open and discussing them frankly with the people who can resolve them. The District makes every effort to respond to employee concerns. Employees at all levels are encouraged to keep channels of communication open and flexible so that it is easy to solve any difficulties that may arise.

‌Respect For Others‌

‌The District values the importance of healthy and respectful working relationships amongst its employees. In order to achieve a productive, efficient work environment, the District requires its employees to treat one another with courtesy and respect. The District expressly prohibits its employees from engaging in disrespectful behavior such as: prying into the business of co- workers, making untruthful or negative statements about co-workers, making rude and unnecessary comments about co-workers, spreading rumors, and engaging in gossip. This behavior is a waste of time and detracts from each employee’s job satisfaction and production. If an employee has a serious complaint about one of his or her co-workers, the complaint should be brought directly to the complaining employee’s supervisor, and not discussed with other co- workers. Employees who do not observe this policy of courtesy and respect for co-workers will be subject to discipline, up to and including termination.‌

Personnel Information

The District maintains a file for every employee. The file contains information pertaining to the employee’s employment with the District. It is every employee’s responsibility to inform his or her supervisor immediately of any changes to the employee’s personnel information, such as an address change or telephone number change. If an employee’s marital status or dependents change, he or she may have to change the number of exemptions claimed for income tax withholding purposes and change dependent status with insurance plans. Please report any changes to the District Office Manager.

‌Performance Evaluations‌

Performance reviews provide an objective, consistent, and fair way to assess each employee. The evaluation process is designed to communicate expected standards of performance and to discuss past performance, areas where improvement is needed, and career development.

Performance evaluations are performed by supervisors on an annual basis. Employees are asked to sign their evaluation forms after they are read, acknowledging that the review took place.

‌TERMINATION OF EMPLOYMENT‌

‌Termination‌

Employment with the District is at-will and can be terminated by the employee or the District at any time, with or without advance notice, and with or without cause. If an employee finds it necessary to resign, the District requests that if possible the employee provide two weeks’ notice to his or her supervisor to aid in rescheduling the employee’s workload. Absent extraordinary circumstances, when an employee has been absent for three days and has not contacted his or her supervisor, the District will assume that the employee voluntarily terminated his or her employment as of the end of the third missed day. An employee must return to his or her supervisor all District-furnished tools, equipment, keys and other property prior to the last day of employment. All confidential information received while employed with the District belongs solely to the District and must be kept confidential even after the employment has ended.

‌Arrangements for clearing any outstanding debts with the District and receiving a final paycheck should be made with the employee’s supervisor.‌

Benefits Continuation

The California Continuation Benefits Replacement Act (“Cal-COBRA”) gives employees and their qualified beneficiaries the opportunity to continue insurance coverage under the District’s health plan and dental plan when a “qualifying event” would normally result in the loss of eligibility. Some common qualifying events are resignation, termination of employment, or death of an employee; a reduction in an employee’s hours; an employee’s divorce or legal separation; and a dependent no longer meeting eligibility requirements.

Under Cal-COBRA, the health plan provides each eligible employee with written notice describing rights granted under Cal-COBRA when the employee becomes eligible for coverage under the District’s plan. The notice contains important information about the employee’s rights and obligations.

‌WORKPLACE SAFETY AND HEALTH‌

‌Safety‌

The responsibility for safety extends to every employee working for the District, and every employee must be safety conscious. All employees are required to immediately report any unsafe or hazardous condition or accident, no matter how minor, to a supervisor. The District will make every effort to take corrective action as soon as possible. Failure to report an accident can result in a violation of legal requirements and may subject an employee to discipline, including termination.

‌Smoking‌

‌California law prohibits smoking within a reasonable distance of District buildings. Smoking is permitted on District property in areas designated by the District Manager. An employee who violates this policy may be subject to discipline, including dismissal, and may also be subject to a fine imposed by the State of California.‌

Injury And Illness Prevention Program

The District has adopted an Injury and Illness Prevention Program (the “Safety Program”), which is administered by the Superintendent. Each employee receives initial and ongoing training in this program. Representatives of the District may also conduct periodic inspections to identify unsafe conditions and work practices. For more information regarding this program, employees should contact the Superintendent or District Manager.

‌Violence Prevention‌

The District has adopted the following policies to ensure the safety of its employees and to provide guidance on dealing with violence in the workplace. If qualified, an employee may provide first aid to injured persons when required. Each employee is required to:

1. Immediately report all indirect and direct threats of violence to a supervisor.

2. Immediately report all suspicious individuals or activities to a supervisor.

3. Never put himself or herself in peril. This includes behaving in a professional, courteous manner at all times, and avoiding verbal and/or physical confrontations with members of the public where possible.

4. Immediately call 911 and seek shelter if the employee hears a violent commotion near his or her workstation.

5. Cooperate fully with security, law enforcement, and medical personnel who

   respond to a call for help.

6. Allow the District Manager or President of the Board of Trustees to respond to all inquiries from the media about violence on its premises so that the District can speak with one voice.

‌Policy Prohibiting Use Of Drugs And Alcohol‌

Drug Free Workplace

The District maintains a drug-free workplace in accordance with the provisions of the Federal Drug-Free Workplace Act of 1988 and the California Drug-Free Work Place Act of 1990. In accordance with its responsibilities under the Drug-Free Work Place Acts, the District has established a drug-free awareness program. This program has been established to inform employees about the dangers of drug abuse in the workplace and the District's policy of maintaining a drug-free workplace, as well as the penalties that the District may impose upon employees for drug abuse violations.

The purpose of this policy is to assure worker fitness for duty and to protect our employees and the public from risks posed by the inappropriate use of alcohol and controlled substances. This policy is intended to comply with all applicable federal and state law and regulations governing anti-drug programs in the workplace.

Employees will be counseled at the beginning of employment regarding the dangers of drug abuse in the workplace, the District's policy of maintaining a drug-free workplace, the channels through which employees may obtain drug counseling, and the penalties that may be imposed upon employees for drug abuse violations. No employee may use, possess, distribute or sell alcohol or any illegal drug while on the District’s property, while on duty, while on on-call status, or while operating a vehicle that is owned or leased by the District. In addition, no employee may report for work or go or remain on duty or on on-call status, while under the influence of or impaired by any illegal drug or alcohol. For purposes of this policy, a drug will be considered an "illegal drug" if its use is prohibited or restricted by law and an employee improperly uses or possesses the drug, regardless of whether such conduct constitutes an illegal act or whether the employee is criminally prosecuted and/or convicted for such conduct.

Although marijuana may be obtained under California law, marijuana is still illegal under federal law. As such, use, sale, transfer, possession, or being under the influence of marijuana, whether prescribed or recreational, during working time, while on District or client property, or while performing District business, violates this policy.

Assistance for drug abuse and rehabilitation is available through normal medical providers and may be covered to some extent by insurance. For assistance, employees are encouraged to contact their physicians directly. All employees must adhere to the rules stated in this policy as a condition of employment. Failure to comply with this policy may result in discipline, including termination. The District Secretary has been designated to administer this policy, monitor the program and make reports as required by law. As with any of the

District’s policies, the District reserves the right to change, alter, amend, and interpret this policy.

Drug And Alcohol Testing

Reasonable Suspicion

When a reasonable basis exists to suspect an employee of violating the drug and alcohol policy, the employee will be requested to immediately submit to a drug and/or alcohol test. Suspicion will be based on objective symptoms, such as factors related to the employee’s appearance, behavior and speech. A reasonable basis may also exist if an employee is found to be in possession of illegal drugs, alcohol or paraphernalia connected with the use of an illegal drug. Possession of illegal drugs or alcohol is prohibited even if the employee has not used these substances. Testing may also be required if an employee is involved in an incident which results in serious injury to the employee or others, or which might have resulted in such injury. The results of all tests will be kept confidential. An employee has the right to refuse to be tested.

However, employees who are directed to submit to an alcohol and/or drug test and who

refuse may be subject to discipline, up to and including immediate termination.

If the results of the employee’s drug and/or alcohol test are positive, the District will take disciplinary action which may include mandatory participation in the Employee Assistance Program, suspension or immediate termination. The disciplinary action will be based on the seriousness of the offense and the employee’s past performance with the District. An employee who tests positive may request a second test to be performed by a reliable drug testing agency, at the employee’s expense.

DOT Drivers

The U.S. Department of Transportation regulates employees who are required to hold a commercial motor vehicle driver’s license (either a Class B or a Class A California driver’s license). Drivers’ names are placed in a pool and are subject to random testing in accordance with federal law. Drivers are also subject to testing when a reasonable basis exists to suspect that the driver has violated the drug and alcohol policy.

‌Visitors In The Workplace‌

To provide for the safety and security of employees and the facilities at the District, only authorized visitors are allowed in the workplace. Restricting unauthorized visitors helps maintain safety standards, protects against theft, ensures the security of equipment, protects confidential information, safeguards employee welfare, and avoids potential distractions and disturbances. Therefore, family and friends of employees are discouraged from visiting during business hours. Employees are required to meet any visitor in a designated reception area.

Authorized visitors must be escorted to their destination. Employees are responsible for the

conduct and safety of their personal or professional visitors. If an unauthorized individual is observed on the District’s premises, employees should immediately notify a supervisor of the intruder.

‌OTHER DISTRICT RULES‌

‌District Property‌

With the exception of some incidental use of office supplies and equipment (computers, labelers, copy machines, fax machines, supplies, calculators, and like items), employees are not permitted to use any District property for personal use.

When using District property, employees are expected to exercise care, perform required maintenance, and follow all operating instructions, safety standards, and guidelines. An employee must notify a supervisor if any equipment, machine, tool, or vehicle appears to be damaged, defective, or in need of repair. Prompt reporting helps prevent possible injury to employees or others and deterioration of equipment. The improper, careless, negligent, destructive, or unsafe use or operation of equipment or vehicles may result in disciplinary action, up to and including termination.

In addition, all desks, lockers, offices, work spaces, credenzas, cabinets, e-mail, telephone systems, office systems, computer systems, District vehicles and other areas or items belonging to the District are open to the District and its employees. EMPLOYEES HAVE NO EXPECTATION OF PRIVACY IN ANY OF THESE AREAS. Personal items and

messages or information that an employee considers private should not be placed or kept in desks, lockers, offices, workspaces, credenzas, cabinets, e-mail, telephone systems, office systems, computer systems, District vehicles and other areas or items belonging to the District.

‌Use Of District Vehicles And Equipment‌

Equipment and vehicles essential in accomplishing job duties are expensive and may be difficult to replace. When using District property, employees are expected to exercise care, perform required maintenance, and follow all operating instructions, safety standards, and guidelines.

Please notify a supervisor if any equipment, machines, tools, or vehicles appear to be damaged, defective, or in need of repair. Prompt reporting of damages, defects, and the need for repairs could prevent deterioration of equipment and possible injury to employees or others. An employee's supervisor can answer any questions about an employee's responsibility for maintenance and care of equipment or vehicles used on the job. The improper, careless, negligent, destructive, or unsafe use or operation of equipment or vehicles, as well as excessive or avoidable traffic and parking violations, can result in disciplinary action, up to and including loss of driving privileges for the District, or termination of employment.. Any employee who receives a traffic or parking violation will

be personally responsible for the payment of the fine. Anyone who drives a District vehicle is responsible for it and should confirm that the vehicle has all proper documents required by law in the vehicle, i.e. registration, certificate of insurance, etc. If an employee finds this is not so, he or she should immediately notify the supervisor.

The District vehicles are for District business only. The District employees are the only ones to drive these District-owned vehicles. It is unacceptable for spouses, children or anyone other than the employee to operate these vehicles unless an emergency arises. Similarly, District vehicles should not be used to transport family members unless on official District business or as otherwise approved by the District Manager.

District employees are not allowed to use the District property for personal use except as provided in this policy. This includes, but is not limited to, facilities, sprayers, computers and their related equipment, labelers, postage stamps, copy machines, fax machines, postage meter, any type of supplies including office supplies, tools, vehicles, calculators, typewriters, credit cards, etc. These assets are provided to employees for District related business only. Personal items, messages or information that you consider private should not be placed or kept in telephone systems, office systems, e.g. e-mail, other District computer systems, offices, work spaces, desks, credenzas or file cabinets.

Please also remember that all desks, lockers, cabinets, e-mail, computers and vehicles that belong to the District will be open to all District employees. If necessary, such property will be inspected from time to time to confirm that this equipment is not being used for personal use. Any employee who is issued a District credit card is responsible for the use of that card. No employee has the authority to advance monies and/or utilize a District credit card for cash advance or for personal gain. No employee should give his card or card number to another person to use.

‌District employees may check out District equipment from the Superintendent for personal use. The employees are responsible for the return of all equipment checked out in their name, and must return the equipment in the same condition it was in when checked out. The Districtmay withhold the cost of any item not returned from an employee's paycheck and may withhold the cost of repair for items returned in a damaged condition.‌

Cell Phone Use

The District requires that employees act responsibly when using cellular telephones. Common courtesy dictates that employees not use cellular telephones in the common areas of the office so as not to disturb other employees during working time. Further, employees who bring cellular telephones with them to the office should place the ringers on vibrate or other silent notification so the work of other employees is not interrupted. Nothing in this policy shall prevent an employee from accessing the employee’s cellular telephone for seeking emergency assistance, assessing the safety of an emergency situation, or communicating with a person to verify their safety.

Employees must adhere to all federal, state or local rules and regulations regarding the use

of cellular telephones while driving. Accordingly, employees must not use cellular telephones if such conduct is prohibited by law, regulation, or other ordinance.

Employees should not use handheld cellular telephones while driving for business purposes. Employees whose job responsibilities include regular driving and, who choose to accept or make business calls during that time, are required to use hands-free telephone equipment to facilitate the provisions of this policy.

Employees whose job responsibilities do not specifically include driving as an essential function, but who may use a cellular telephone for calls related to District business, are also required to abide by the provisions above. Under no circumstances are employees allowed to place themselves or others at risk to fulfill business needs.

Employees who are charged with traffic violations resulting from the use of a cellular telephone while driving will be solely responsible for all liabilities that result from such actions. Violations of this policy will be subject to discipline, up to and including loss of driving privileges for the District, or termination of employment.

‌Taking Wood From District Premises‌

The District cuts down dead or dying trees on the levees, as part of its regular business. Any District employee wishing to take such wood is free to do so with permission from the District Superintendent or District Manager. However, the District requires that no employee take cut wood until after it has been unloaded from District trucks at the District Corporation Yard or District Office or other public disposal site. Failure to comply with this requirement may subject the employee to disciplinary action, up to and including termination.

‌Technology Policy‌

The District has adopted a Digital Communication and Cybersecurity Policy, which is administered by the General Manager. Each employee receives initial and ongoing training in this program. For more information regarding this program, employees should review the policy and can contact the General Manager for further information.

The District’s information systems and technology resources, including all computer, data and telecommunications hardware and software (referred in this handbook as the “Systems”), are critical to its business and success. The Systems are owned by the District. All messages and other information communicated through the Systems are also the property of the District.

These Systems are to be used only to further the business purposes of the District and should never be used in violation of any applicable laws. The District has the right to terminate any employee’s access to and use of any of the Systems at any time with or without cause and with or without notice. The District may also take disciplinary action in its sole discretion, including termination, for any use of the Systems that is not in accord

with this policy or any other policies of the District.

Confidential or proprietary information of the District should not be sent externally through e- mail or other systems, except when absolutely necessary and only with the approval of the District Manager. Employees should use the following legend on each e-mail message sent via the Internet which is intended to be confidential or which contains confidential or proprietary information of the District:

This electronic message contains information from                            , which is confidential or privileged. The information is intended to be sent to the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying or distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please notify us by telephone at

                               .

The Systems may never be used in any manner or method that is illegal, disruptive or offensive to others. The Systems are governed by the District’s unlawful harassment policies and other policies in this handbook. The Systems may never be used for any activity that is a violation of any applicable law or for viewing, transmission, downloading, reproduction or copying of any pornographic, obscene, discriminatory or otherwise illegal matter. The Systems may not be used in violation of any applicable copyright, trademark or trade secret laws. Unless there is a legitimate reason to do so and the District has approved the participation, the Systems may not be used to participate in chat lines, bulletin boards, Internet mailing lists or Usenet newsgroups.

Only software legally licensed to the District or an employee may be installed and configured on individual computer systems. Installation of software may only be performed by authorized employees of the District.

Employees should understand that they have NO EXPECTATION OF PRIVACY in connection with use of the Systems, including stored e-mail and voice mail messages. All messages created, sent, received or stored in these Systems are and remain the property of the District. The District reserves the right to retrieve and review any message composed, sent or received via the Systems.

‌EMPLOYEE AT-WILL AND ACKNOWLEDGMENT FORM‌

I have received and read a copy of the Employee Handbook of Reclamation District No. 900 (“District”). In particular I have read the policy on Unlawful Harassment as well as the policy Prohibiting the Use of Drugs and Alcohol. I agree to abide by these policies, as well as the other policies contained in the Handbook.

I understand and agree that my employment is at-will. This means that either the District or I may terminate the employment relationship at any time, with or without cause or advance notice. I understand that only the Board of Trustees may change this at-will employment relationship, and then only if it is in writing. I agree that the District may change, delete or add to any policies, benefits or practices described in the Employee Handbook from time to time at its discretion with or without prior notice, except for its policy of at-will employment.

I understand that as a condition of my employment, I must notify the District of any conviction for a drug violation that occurs in the workplace within five days after such a conviction. I understand that any violation of the policy may result in serious disciplinary action, including immediate termination.

Signature                                                                                                    Date                         

Print Name                               

{01098893} 28

Standby & Storm Operations Policy

Reclamation District 900

April 11, 2025

Standby & Storm Operations Pay

All overtime worked must be reported to the District’s timekeeping system (e.g. Paylocity) and employee may never work “off the clock.” Employees and their supervisors may not maintain an informal method of recording and compensating overtime.

Standby Pay:

An employee is on “Standby” and eligible for Standby Pay when scheduled in advance by management to be available for a call for services while in a non-working status during off-duty hours. Only certain employees in non-exempt (hourly) positions may be placed on standby. This determination will be made by the General Manager or their designee.

1. An employee assigned to Standby duty shall:

   1. Be ready to report to work in a reasonable time (within 1 hour of notification) to calls

      for service.

   2. Be readily available at all hours by telephone, or other communication devices.

   3. Refrain from intoxicants or other activities which might impair the employee's ability to perform assigned duties.

2. Employees who are assigned to Standby will be paid in the amount of $16.50 an hour, for all hours on standby status.

3. Standby Pay will be paid at a minimum of two hours.

4. Employees who are on Standby who must report to work will be paid their base rate of pay from the time they report to the workplace.

5. Employee will be paid 1.5 times their regular rate of pay for any overtime hours worked (2 times their regular rate if double-time applies), including those hours which are Standby hours.

6. Standy will be assigned as equally as possible among those employees available to report to a call to return to work.

Storm Operations Pay:

1. “Storm Operations” is defined as the unscheduled call to an off-duty employee requiring that they report to work due to potential operational/ storm-related needs.

2. An employee fulfilling Storm Operations duty shall report for duty at assigned time (report

   time will be given by General Manager or assigned designee at time of notification).

3. An employee is eligible for Storm Operations Pay when they are assigned to Storm Operations Response on any given work week as identified by the General Manager or their designee.

4. Storm Operations Pay shall be compensated at the rate of 1.25 times their hourly rate for qualifying hours worked beginning once they report for duty until they are called off by the General Manager or their designee.

5. Storm Operations Pay will be paid with a minimum of two hours of 1.25 times their hourly rate unless the call to report is within one hour of their regular shift. In those cases, employees are compensated with 1.25 times their normal hourly rate until their regular shift begins. When their regular shift begins, the employee will receive normal base pay.

6. Employee will be paid 1.5 times their regular rate of pay for any overtime hours worked (2 times their regular rate if double-time applies), including those hours which are Storm Operations hours.

‌RECLAMATION DISTRICT 900 AGENDA REPORT

‌OBJECTIVE

The objective of this report is to present to the Reclamation District 900 (RD 900/District) Board of Trustees (Board) the audited financial statements as of and for the year ended June 30, 2024 to the Board.

‌RECOMMENDED ACTION

Staff respectfully recommend that the Board approve this audit reports as of and for the fiscal year July 1, 2023 to June 30, 2024, as presented.

‌BACKGROUND

The financial statement titled “RECLAMATION DISTRICT 900, CALIFORNIA, A BLENDED COMPONENT OF THE CITY OF WEST SACRAMENTO, Financial Statements and Supplementary Information with Independent Auditors’ Reports Thereon For the Years Ended June 30, 2024 and 2023” was performed by LSL, an independent public accounting firm. LSL also performed the audit for the City of West Sacramento. The audit was conducted in accordance with U.S. generally accepted auditing standards, the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the State Controller's Minimum Audit Requirements for California Special Districts, the Single Audit Act Amendments of 1996.

‌ANALYSIS

The auditor’s opinion is unqualified in that the financial statements present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of Reclamation District 900, as of June 30, 2024, and the respective changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America, as well as accounting systems prescribed for special districts by the Office of the California State Controller.

The auditors did not find any material weakness in internal controls, which is defined as “a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis.

‌Alternatives

It is recommended that the Board accept the Audit Report. There are no alternatives.

‌Coordination and Review

This report was prepared in coordination with the District Accountant and District Counsel.

‌Budget/Cost Impact‌

There is no direct budget or cost impact associated with this item.

‌ATTACHMENT‌

1. Reclamation District 900 Annual Financial Audit Report

   
   

   RECLAMATION DISTRICT 900, CALIFORNIA A BLENDED COMPONENT UNIT OF THE

   CITY OF WEST SACRAMENTO

   FOR THE YEARS ENDED JUNE 30, 2024 AND 2023

   FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION WITH INDEPENDENT AUDITORS' REPORTS THEREON

   
   

   RECLAMATION DISTRICT 900, CALIFORNIA

   A BLENDED COMPONENT UNIT OF THE CITY OF WEST SACRAMENTO

   
   

   Financial Statements

   and Supplementary Information

   with Independent Auditors' Reports Thereon For the Years Ended June 30, 2024 and 2023

   RECLAMATION DISTRICT 900, CALIFORNIA

   A BLENDED COMPONENT UNIT OF THE CITY OF WEST SACRAMENTO

   
   

   Financial Statements

   and Supplementary Information

   with Independent Auditors' Reports Thereon For the Years Ended June 30, 2024 and 2023 Table of Contents

   Page

   Independent Auditors' Report 1

   Basic Financial Statements:

   Government-wide Financial Statements:

   Statement of Net Position 5

   Statement of Activities 6

   Governmental Fund Financial Statements:

   Balance Sheets - Governmental Fund 7

   Reconciliation of Balance Sheets of Governmental Fund to

   Statements of Net Position - Government-wide 8

   Statements of Revenues, Expenditures, and Changes in Fund Balances - Governmental Fund 9

   Reconciliation of Statements of Revenues, Expenditures, and Changes in Fund Balances of Governmental Fund to the Statements of Activities - Government-wide 10

   Notes to Financial Statements 11

   Required Supplementary Information:

   Schedule 1 - Revenues, Expenditures, and Changes in Fund Balances - Budget and

   Actual - General Fund 25

   Schedule 2 - Expenditures - Budget and Actual - General Fund 27

   Schedule 3 - Schedule of Changes in the Net OPEB Asset and Related Ratios 29

   Schedule 4 - Schedule of the District's OPEB Contributions 31

   Other Report:

   Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters based on an Audit of the Financial Statements Performed in Accordance with

   Government Auditing Standards 33

   
   

   
   

   INDEPENDENT AUDITORS' REPORT

   
   

   To the Board of Trustees Reclamation District 900, California West Sacramento, California

   Report on the Audit of the Financial Statements

   
   

   Opinions

   We have audited the accompanying financial statements of the governmental activities and General Fund information of the Reclamation District No. 900, California (the "District"), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents.

   
   

   In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and General Fund information of the District, as of June 30, 2024, 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.

   
   

   We did not audit the financial statements of the governmental activities and General Fund information of the District as of June 30, 2023. Those statements were audited by other auditors whose report has been furnished to us, and our opinion insofar as it relates to the amounts included for the District is based solely on the report of the other auditors.

   
   

   Basis for Opinions

   
   

   We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

   
   

   Responsibilities of Management for the Financial Statements

   
   

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

   
   

   LSLCPAS.COM

   In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

   
   

   To the Board of Trustees Reclamation District 900, California West Sacramento, California

   
   

   Auditors’ Responsibilities for the Audit of the Financial Statements

   
   

   Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

   
   

   In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:

   
   

   • Exercise professional judgment and maintain professional skepticism throughout the audit.

   • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.

   • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, no such opinion is expressed.

     
     

   • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.

     
     

   • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a going concern for a reasonable period of time.

   
   

   We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

   Required Supplementary Information

   Accounting principles generally accepted in the United States of America require that the budgetary comparison information and required other postemployment benefits schedules, as listed on the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

   To the Board of Trustees Reclamation District 900, California West Sacramento, California

   
   

   Management has omitted the management's discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.

   
   

   Other Reporting Required by Government Auditing Standards

   
   

   In accordance with Government Auditing Standards, we have also issued our report dated March 26, 2025 on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance.

   
   

   Sacramento, California March 26, 2025

   
   

   BASIC FINANCIAL STATEMENTS

   RECLAMATION DISTRICT 900, CALIFORNIA

   Statement of Net Position June 30, 2024 and 2023

   
   

   	2024		2023
   ASSETS
   Cash and investments	$ 1,162,362		$ 422,149
   Pooled cash and investments in County Treasury, at fair value	12,489,875		11,278,557
   Receivables (net of uncollectibles):
   Assessments	46,112		73,476
   Operations and maintenance charges	69,276		85,742
   Government cost reimbursement grants	147,376		444,202
   Prepaid costs	145,812		121,713
   Capital assets (net of accumulated depreciation)	14,696,401		14,894,312
   Total assets	28,757,214		27,320,151
   DEFERRED OUTFLOWS OF RESOURCES
   OPEB-related	77,019		76,279
   Total deferred outflows of resources	77,019		76,279
   LIABILITIES
   Accounts payable and accrued expenses	80,037		66,180
   Payroll related accruals	37,761		25,831
   Unearned revenue	2,591		2,577
   Noncurrent liabilities:
   Due in more than one year:
   Net OPEB liability	51,947		28,405
   Compensated absences	36,408		17,083
   Total liabilities	208,744		140,076
   DEFERRED INFLOWS OF RESOURCES
   OPEB-related	72,343		85,866
   Total deferred inflows of resources	72,343		85,866
   NET POSITION
   Invested in capital assets	14,696,401		14,894,312
   Unrestricted	13,856,745		12,276,176
   Total net position	$ 28,553,146		$ 27,170,488

   RECLAMATION DISTRICT 900, CALIFORNIA

   Statement of Activities

   For the Year Ended June 30, 2024 and 2023

   
   

                                    2024                                                                                 2023                      

   
   

   Net (Expenses) Revenues and Changes in Net

          Program Revenues               Position    

   
   

   Net (Expenses) Revenues and Changes in Net

        Program Revenues          Position    

   
   

   
   

   Functions/Programs: Primary government:

   Governmental activities:

   Capital Capital

   Charges for Contributions Governmental Charges for Contributions Governmental

      Expenses        Services         and Grants       Activities        Expenses     Services       and Grants        Activities    

   Flood Protection

   $    2,571,160  $      886,315  $      250,765 $

   (1,434,080)

   $ 2,441,549  

   $  847,802  

   $      450,084 $

   (1,143,663)

   
   

   
   

   General revenues and transfers:		General revenues and transfers:
   General revenues:		General revenues:
   Assessments	2,656,906	Assessments	2,594,830
   Interest	386,485	Interest	224,666
   Unrealized gains on investment	(231,985)	Unrealized gains on investmen	321,044
   Reimbursements and refunds           5,332 Reimbursements and refunds           5,923
   Total general revenues	2,816,738	Total general revenues	3,146,463
   Change in net position	1,382,658	Change in net position	2,002,800
   Net position-beginning	27,170,488	Net position-beginning	25,167,688
   Net position-ending	$  28,553,146	Net position-ending	$  27,170,488

   RECLAMATION DISTRICT 900, CALIFORNIA

   Balance Sheet Governmental Fund June 30, 2024 and 2023

   
   

   ASSETS	2024		2023
   Cash	$ 1,162,362		$ 422,149
   Pooled cash and investments in County Treasury Receivables (net of uncollectibles): Assessments	12,489,875 46,112		11,278,557 73,476
   Operations and maintenance charges	69,276		-
   Government cost reimbursement grants	147,376		308,781
   Prepaid expenses	145,812		121,713
   Total assets	$  14,060,813		$  12,204,676
   LIABILITIES Accounts payable and accrued expenses	$ 117,798		$ 92,011
   Deferred revenue	2,591		2,577
   Total liabilities	120,389		94,588
   DEFERRED INFLOWS OF RESOURCES Unavailable revenues	238,024		-
   Total deferred inflows of resources	238,024		-
   FUND BALANCES (DEFICITS) Nonspendable	145,812		121,713
   Committed	153,584		148,799
   Unassigned	13,403,004		11,839,576
   Total fund balances (deficits)	13,702,400		12,110,088
   Total liabilities, deferred inflows of resources, and fund balances (deficits)	$  14,060,813		$  12,204,676

   RECLAMATION DISTRICT 900, CALIFORNIA

   Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position

   June 30, 2024 and 2023

   
   

   
   

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

                             2024               

                          2023               

   
   

   Total fund balances - governmental funds		$ 13,702,400		$ 12,110,088
   Capital assets, net of accumulated depreciation, used in governmental activities are not financial resources and, therefore, are not reported in the funds.		14,696,401		14,894,312
   Differences between expected and actual experiences, assumption changes and net differences
   between projected and actual earnings, and contributions subsequent to the measurement date for
   the postretirement benefits (OPEB) are recognized as deferred outflows of resources and deferred
   inflows of resources on the Statement of Net Position.
   Deferred outflows-OPEB related	77,019		76,279
   Deferred inflows-OPEB related	(72,343)		(85,866)
   Total deferred outflows and inflows related to postemployment benefits		4,676		(9,587)

   
   

   Other long-term assets that are not available to pay for current period expenditures and, therefore, are either labeled unavailable or not reported in the funds.

   Grant-related revenues 238,024 221,163

   
   

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

   Compensated absences (36,408) (17,083)

   Net OPEB liability             (51,947)           (28,405)

   Total long-term liabilities             (88,355)           (45,488)

   
   

   Net position of governmental activities

   
   

     $  28,553,146   

   
   

     $ 27,170,488   

   
   

   RECLAMATION DISTRICT 900, CALIFORNIA

   Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Fund

   For the Years Ended June 30, 2024 and 2023

   
   

   REVENUES	2024	2023
   Property assessments	$ 2,656,906	$ 2,594,830
   Federal and state grants	250,765	303,430
   Charges for services	869,454	847,802
   Use of money and property	154,500	545,710
   Miscellaneous	5,332	5,923
   Total revenues	3,936,957	4,297,695
   EXPENDITURES
   Flood protection:
   Operations and maintenance	445,152	364,286
   Labor and related	883,107	727,613
   Administration	301,645	415,479

   Rehabilitation and capital outlay            714,741         801,697  

   Total expenditures         2,344,645       2,309,075  

   
   

   Net change in fund balances 1,592,312 1,988,620

   
   

   Fund balances-beginning of year       12,110,088       10,121,468  

   
   

   Fund balances-end of year  $  13,702,400  $  12,110,088  

   RECLAMATION DISTRICT 900, CALIFORNIA

   Reconciliation of the Statement of Revenues, Expenses and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended June 30, 2024 and 2023

   
   

   
   

   Amounts reported for governmental activities in the Statement of Activities are different because: Net change in fund balances - total governmental funds:

                             2024               

   
   

   $ 1,592,312

                                2023                  

   
   

   $ 1,988,620

   Governmental funds report capital outlays are expenditures. However, in the Statement of Activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays exceeded depreciation expense in the current period.

   
   

   Capital outlay 453,851 569,592

   Depreciation expense           (651,762)            (697,573)

   Total adjustment (197,911) (127,981)

   
   

   Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds.

   Earned but unavailable grant revenues 16,861 146,654

   
   

   Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds.

   Compensated absences (19,325) (3,663) Changes in OPEB liabilities and related deferred outflows and inflows of resources               (9,279)                   (830)

   Total adjustment                 (28,604)                     (4,493)

   
   

   Change in net position of governmental activities

   
   

     $      1,382,658   

   
   

     $      2,002,800   

   
   

   RECLAMATION DISTICT NO. 900, CALIFORNIA

   Notes to Financial Statements

   For the Years Ended June 30, 2024 and 2023

   
   

   NOTE 1: DESCRIPTION OF THE DISTRICT AND SIGNIFICANT ACCOUNTING POLICIES

   The District

   Reclamation District 900, California (the "District") was created by Act of the Legislature in the Statutes of 1911. The District is situated in Yolo County. The District operates under the laws of the Water Code of the State of California, Division 15, Sections 50000 through 53900.

   On November 14, 2019, the Yolo Local Agency Formation Commission adopted a resolution reorganizing Reclamation District No. 900 as a Subsidiary District to the City of West Sacramento. As such, Reclamation District No. 900 is currently governed by the City Council.

   
   

   By agreement dated October 21, 2019 and effective July 1, 2020 after detachment and annexation of Reclamation District No. 537 territory located within the boundaries of the City of West Sacramento, certain assets of Reclamation District No. 537 were transferred to Reclamation District No. 900. Those assets transferred include the following: (1) land rights and facilities, including the pumping plant; (2) land rights with regard to levees previously operated and maintained by Reclamation District No. 537, including roads, and

   (3) 93% of Reclamation District No. 537 funds on hand as of the reorganization date. In addition, the detached and annexed area will remain a separate Benefit Assessment Area from the current area of Reclamation District No. 900.

   
   

   1. Reporting Entity

      The District has reviewed criteria to determine whether other entities with activities that benefit the District should be included within its financial reporting entity. The criteria include, but are not limited to, whether the entity exercises oversight responsibility (which includes financial interdependency, selection of governing authority, designation of management, ability to significantly influence operations and accountability for fiscal matters), the scope of public service and a special financing relationship.

      
      

      The District has determined that no other outside entity meets the above criteria, and therefore, no agency has been included as a component unit in the District's financial statements. However, the City of West Sacramento (the City) exercises such oversight responsibility over the District since reorganization as a Subsidiary District in November 2019. The City Council transitioned as trustees of the District in January 2020. Accordingly, the District's financial statements will also be presented as a blended component unit of the City of West Sacramento as of and for the years ended June 30, 2024 and 2023.

      
      

   2. Basis of Presentation and the Measurement Focus of Accounting

      The basic financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP), as applicable to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The accounting policies of the District conform to accounting principles generally accepted in the United States of America, as applicable

      to governmental units. As required by GASB, the basic financial statements of the District are comprised of the following:

      • Government-wide financial statements

      • Government fund financial statements

      • Notes to the basic financial statements

        Government-wide financial statements - The statement of net assets and the statement of activities display information about the District as a whole. These statements include the financial activities of the primary government.

        
        

        The government-wide statements are prepared using the economic resources measurement focus and the accrual basis of accounting. Under the economic resources measurement focus, all (both current and long term) economic resources and obligations of the reporting government are reporting in the

        RECLAMATION DISTICT NO. 900, CALIFORNIA

        Notes to Financial Statements

        For the Years Ended June 30, 2024 and 2023

        
        

        NOTE 1: DESCRIPTION OF THE DISTRICT AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

        government-wide financial statements. Under the accrual basis of accounting, revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and -like transactions are recognized when the exchange takes place. Such is the same approach used in the preparation of the fund financial statements but differs from the manner in which governmental fund financial statements are prepared. Governmental fund financial statements, therefore, include a reconciliation with brief explanations to better identify the relationship between the government- wide statements and the statements for governmental funds.

        
        

        Program revenues include charges for services, special assessments, and payments made by parties outside of the reporting government's assessment pool if that money is restricted to a particular program. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program.

        Amounts paid to acquire capital assets are capitalized as assets in the government-wide financial statements, rather than reported as an expenditure. Proceeds of long-term debt are recorded as a liability in the government-wide financial statements, rather than as another financing source. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.

        
        

        The government-wide statement of activities presents a comparison between direct expenses and program revenues for each function or program of the District's governmental activities. Direct expenses are those that are specifically associated with a service, program, or department and are, therefore, clearly identifiable to a particular function.

        
        

        Fund financial statements - In the fund financial statements, governmental funds are presented using the modified-accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. Measurable means that the amounts can be estimated or otherwise determined. Available means that the amounts were collected during the reporting period or soon enough thereafter to be available to finance the expenditures accrued for the reporting period. The District uses an availability period of 90 days for all revenues.

        
        

        In the fund financial statements, governmental funds are presented using the current financial resources measurement focus. This means that only current assets and deferred outflows of resources, and current liabilities and deferred inflows of resources are generally included on their balance sheets. The reported fund balance is considered to be a measure of "available spendable resources". Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in fund balance. Accordingly, they are said to present a summary of sources and uses of "available spendable resources" during a period.

        
        

        Expenditure recognition for governmental fund types excludes amounts represented by non- current liabilities. Since they do not affect "available spendable resources", such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

        
        

        Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing sources rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures.

        As the District does not operate on a fee-for-service basis, but rather from property assessments, the accompanying financial statements are presented as a governmental fund basis, rather than on a proprietary fund basis.

        
        

        Currently, the District has only one governmental fund, the General Fund. The General Fund is the general operating and maintenance fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

        RECLAMATION DISTICT NO. 900, CALIFORNIA

        Notes to Financial Statements

        For the Years Ended June 30, 2024 and 2023

        
        

        NOTE 1: DESCRIPTION OF THE DISTRICT AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

        The District has adopted a fund balance policy in accordance with GASB 54 requirements. The following fund balance classifications were adopted:

        
        

      • Nonspendable Fund Balance - for funds that cannot be spent due to their form or funds that legally or contractually must be maintained intact. Prepaid expenses are reflected as nonspendable fund balances in the accompanying financial statements.

        
        

      • Restricted Fund Balance - for funds that are mandated for specific purposes by external parties, constitutional provisions, or enabling legislation. There are no restricted funds as of June 30, 2024 and 2023.

        
        

      • Committed Fund Balance - for funds set aside for specific purposes by the District's highest level of decision-marking authority (Board of Trustees) pursuant to formal action taken, such as a majority vote or resolution. These committed funds cannot be used for any other purpose unless the Board of Trustees removes or changes the specific use through the same type of formal action taken to establish the commitment. Board of Trustee action to commit fund balance needs to occur within the fiscal reporting period, no later than June 30th; however, the amount can be determined with the release of the financial statements. The Board of Trustees has committed $153,584 and $148,799 in funds to cover future OPEB costs as of June 30, 2024 and 2023, respectively, and has set aside such funds in a separate account in the County Treasury.

        
        

      • Assigned Fund Balance - for funds constrained by the District's intent to be used for specific purposes, but are neither restricted nor committed. As of June 30, 2024, the Board of Trustees has not assigned any funds.

        
        

      • Unassigned Fund Balance - The residual positive net resources of the general fund in excess of what can properly be classified in one of the above four categories.

        
        

        All proprietary fund types are accounted for on a flow of economic resources measurement focus. With this measurement focus, all assets and all liabilities associated with the operation of these funds are included on the Statement of Governmental Fund Net Assets. The Statement of Revenues, Expenditures, and Changes in Fund Net Assets presents increases (i.e. revenues) and decreases (i.e. expenses) in net assets. The Statement of Cash Flows of a proprietary fund provides information about how the District finances and meets the cash flow needs of its proprietary activities.

        
        

        The District applies all applicable Financial Accounting Standards Board (FASB) pronouncements issued on or before November 30, 1989 and all Governmental Accounting Standards Board (GASB) pronouncements in accounting and reporting for its proprietary operations.

        
        

        The District has no proprietary funds as of June 30, 2024 and 2023.

   3. Assessments

      The District requires an annual special assessment for revenue to continue reclamation functions, specifically, the operation and maintenance of the internal drainage system. Compliant with Article XIIID of the State Constitution, commonly referred to as Proposition 218, and the Proposition 218 Omnibus Implementation Act (Government Code §53750 et seq.), a balloting proceeding was conducted. Through this proceeding, property owners approved, and the board subsequently adopted, an assessment to begin collection in fiscal year 2018/2019 at a rate of $381.02 per equivalent benefit unit. The board also has discretionary authority to increase such rate by up to 2.25 percent each following year, if deemed necessary, based on the annual change in the Construction Cost Index (CCI) for the 20-city average with Base Year 1913 = 100, published by the Engineering News-Record (ENR). For fiscal year 2023/2024, the board increased the assessment to $419.91 per equivalent benefit unit from $410.95 in the 2022/2023 fiscal year.

      RECLAMATION DISTICT NO. 900, CALIFORNIA

      Notes to Financial Statements

      For the Years Ended June 30, 2024 and 2023

      
      

      NOTE 1: DESCRIPTION OF THE DISTRICT AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

      As stated in Note 1 and effective July 1, 2020, certain territory within the boundaries of the City of West Sacramento previously part of Reclamation District No. 537 and certain assets of Reclamation District No. 537 were transferred to Reclamation District No. 900. The detached and annexed area will remain a separate Benefit Assessment Area from the current area of Reclamation District No. 900 with a benefit assessment of

      $0.20 per $100 of assessed value for the fiscal year 2023/2024.

      
      

      Yolo County bills and collects a majority of the assessments through property tax bills. Yolo County credits the general fund account maintained by the County Treasurer for 50% of the total assessment in December, 45% in April, and the remaining 5% in June. Those assessments unable to be added to the County Tax Bills are billed and collected directly by the District.

      
      

   4. Budgets and Budgetary Accounting

      
      

      State law does not require the District's governing board to adopt a budget. The District's governing board adopts a budget each year, which is used as a management tool.

      
      

   5. Deferred Outflows and Inflows of Resources

      In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. As of June 30, 2024 and 2023, the District reported deferred outflows of resources related to OPEB, due to a change of assumptions and experience of investment gains/losses, projected versus actual return on assets, and other related differences in experience.

      
      

      In addition to liabilities, the statement of net position reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to future period(s) and, accordingly, will not be recognized as an inflow of resources (revenue) until such time. As of June 30, 2024 and 2023, the District reported deferred inflows of resources related to OPEB, due to a change of assumptions and differences between expected and actual experience.

      
      

   6. Cash and Cash Equivalents

      
      

      The District considers all highly liquid investments with a maturity of three months or less at the time or purchase to be cash equivalents.

      
      

   7. Investments

      Investments are generally stated at fair value, which is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

      
      

   8. Accounts Receivable

      Receivables are reflected at estimated net realizable value. As of June 30, 2024 and 2023, an allowance for doubtful assessment accounts of $16,078 and $11,622, respectively, was estimated based on management judgment and the aging of delinquent receivables.

      
      

      In addition, the District has estimated and recorded an allowance for bad debt related to a receivable from another District for $77,647 as of June 30, 2024 and 2023.

      
      

   9. Lease Assets

      Lease assets are recorded at the amount of the initial measurement of the lease liabilities in accordance to GASB Statement No. 87. Lease assets are amortized over the lease term. See Note 7 for information on leases.

      RECLAMATION DISTICT NO. 900, CALIFORNIA

      Notes to Financial Statements

      For the Years Ended June 30, 2024 and 2023

      
      

      NOTE 1: DESCRIPTION OF THE DISTRICT AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

   10. Capital Assets

Capital assets, which include level improvements, a pump station, and various types of equipment, are recorded as assets in the government-wide financial statements. For the fund financial statements, capital outlays are recorded as expenditures of the general fund. Capital assets are recorded at historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair value at the date of donation and recorded as capital contributions in the accompanying financial government-wide financial statements.

The District's capitalization thresholds are $2,500 for office equipment, $5,000 for field equipment, $50,000 for pumps and improvements, and $100,000 for infrastructure assets. Maintenance and repairs are charged to operations when incurred. Betterments and major improvements that significantly increase the values, change capacities, or extend the useful lives are capitalized. Upon sale or retirement of fixed assets, the cost and the related accumulated depreciation, as applicable, are removed from the respective accounts and any resulting gain or loss is included in the results of operations.

Capital assets are depreciated or amortized using the straight-line method over the following estimated useful lives:

               Asset Class                      Years      

Accumulated unpaid employee vacation benefits as well as 25% of untaken sick leave benefits are $36,408 and

$17,083, respectively.

1. Net OPEB Liability

   
   

   For purposes of measuring the Net OPEB liability, deferred outflows of resources, deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the District's plan (OPEB Plan) and additions to/deductions from the OPEB Plan's fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments, if any, are reported at fair value.

   
   

   Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

   
   

   Valuation Date June 30, 2024

   Measurement Date June 30, 2024

   Measurement Period July 1, 2023 to June 30, 2024

   
   

2. Use of Estimates

   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

   RECLAMATION DISTICT NO. 900, CALIFORNIA

   Notes to Financial Statements

   For the Years Ended June 30, 2024 and 2023

   
   

   NOTE 1: DESCRIPTION OF THE DISTRICT AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

3. Reclassifications

   
   

   Certain reclassifications have been made to the 2023 financial statements in order to conform to the 2024 presentation.

4. Subsequent Events

   
   

   Management has evaluated subsequent events through March 26, 2025, the date upon which the financial statements were available to be issued. Based on such evaluation, no additional adjustments to or disclosures in the financial statements were deemed necessary.

5. Upcoming Accounting Pronouncements

GASB Statement No. 101 - Compensated Absences. The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. This Statement applies to recognition of the following types of compensated absences (1) leave that has not been used and (2) leave that has been used but not yet paid in cash or settled through noncash means. Recognition of a liability should occur for leave that has not been used if all of the following are met (1) the leave is attributable to services already rendered by an employee, (2) the leave accumulates and is carried forward over multiple reporting periods whereby it may be used, paid or settled, and (3) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. The disclosure requirements for compensated absences have been amended to require only the net change in the liability for compensated absences be disclosed rather than the gross increases and decreases as previously required. The requirements of this Statement are effective for fiscal years beginning after December 15, 2023. The District estimates that this statement will have minimal effect on the District's financial reporting.

GASB Statement No. 102 - Certain Risk Disclosures. State and local governments face a variety of risks that could negatively affect the level of service they provide or their ability to meet obligations as they come due. Although governments are required to disclose information about their exposure to some of those risks, essential information about other risks that are prevalent among state and local governments is not routinely disclosed because it is not explicitly required. The objective of this Statement is to provide users of government financial statements with essential information about risks related to a government's vulnerabilities due to certain concentrations or constraints. The requirements of this Statement are effective for fiscal years beginning after June 15, 2024, and all reporting periods thereafter. Earlier application is encouraged.

NOTE 2: CASH AND INVESTMENTS

Cash and investments at June 30, 2024 and 2023 consist of the following:

     2024            2023      

Cash on Hand

$ 500 $

500

Deposits with Financial Institutions 1,161,862 421,649 Pooled Cash and Investments with County Treasury       12,489,875       11,278,557  

Total Cash and Investments   $  13,652,237    $  11,700,706  

RECLAMATION DISTICT NO. 900, CALIFORNIA

Notes to Financial Statements

For the Years Ended June 30, 2024 and 2023

NOTE 2: CASH AND INVESTMENTS (CONTINUED)

District relies on the Yolo County Treasury to maintain investments in accordance with the State of California policies. The external investment pool with the Yolo County Treasury is described as follows:

1. Yolo County Treasury

   As provided for by the California Government Code, the District maintains cash in the Yolo County Pooled Investment Fund (County Treasury). The County Treasury pools these funds with those of other districts in the county and invests the cash. The share of each fund in the pooled cash account is separately accounted for and interest earned is apportioned quarterly to funds that are legally required to receive interest based on the relationship of a fund's daily balance to the total of pooled cash and investments.

   
   

   Investment gains and losses are proportionately shared by the participants as increases or reductions in earnings. The value of the pool shares in the County Treasury, which may be withdrawn, is determined on an amortized cost basis, which is different than the fair value of the District's portion in the pool.

   
   

   The County Treasury is authorized to deposit cash and invest excess funds by California Government Code Section 53648 et seq. The funds maintained by the County Treasury are either secured by federal depository insurance or are collateralized.

   
   

   The County Treasury is restricted by Government Code Section 53635, pursuant to Section 53601, to invest in time deposits, U.S. Treasury notes and agency obligations, state registered warrants and municipal notes, local agency bonds, the State Treasurer's investment pool, bankers' acceptances, commercial paper, negotiable certificates of deposit and repurchase or reverse repurchase agreements.

   
   

   The County Treasurer is overseen by the Board of Supervisors Investment Committee, pursuant to Government Code, and must adhere to an annual investment policy that prohibits investments that have the possibility of returning a zero or negative yield if held to maturity.

2. Investments Authorized by the District's Investment Policy

   The District invests in investment types authorized for the entity by the California Government Code 53601.

   
   

3. Interest Rate Risk

   Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair values to changes in market interest rates. The County manages its exposure to declines in fair value by limiting the weighted average maturity of its investment portfolio to five years or less in accordance with its investment policy.

   
   

4. Credit Risk

   Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This risk is measured by the assignment of a rating by the nationally recognized statistical rating organization. As of June 30, 2024, the County Treasury is not rated.

   The District has no limitation on the amount that can be invested in any one issuer beyond that stipulated in the California Government Code.

   RECLAMATION DISTICT NO. 900, CALIFORNIA

   Notes to Financial Statements

   For the Years Ended June 30, 2024 and 2023

   
   

   NOTE 2: CASH AND INVESTMENTS (CONTINUED)

5. Custodial Credit Risk

   
   

   Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The District and the California Government Code do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits, other than the following provision: the California Government Code requires that a financial institution secure deposits made by state and local government units by pledging securities in an undivided collateral pool held by a depository regulated under state law. The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies.

   
   

   All bank deposits as of June 30, 2024 are insured by the Federal Depository Insurance Corporation (FDIC).

   
   

6. Derivative Investments

   The District did not directly enter into any derivative investments. Information regarding the amount invested in derivatives by the County Treasury was not available. Additional disclosure detail required by Government Accounting Standards Board Statement No. 3, No. 31, No. 40, and GASB Technical Bulletin 94-1, regarding cash deposits and investments, are presented in the financial statements of the County of Yolo for the year ended June 30, 2024.

   
   

7. Fair Value Measurements

The District categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. As of June 30, 2024, the District held no individual investments. All investments are held in pooled investments funds.

Within the external investment funds, deposits and withdrawals are made on the basis of $1 and not fair value. Accordingly, the District's proportionate share of investments in such pooled funds are an uncategorized input not defined as Level 1, Level 2, or Level 3 input. The asset's level within the hierarchy is based on the lowest level of input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs.

NOTE 3: CAPITAL ASSETS

A summary of current-year changes to capital assets, the total of which is recorded in the government-wide statements, is shown as follows:

RECLAMATION DISTICT NO. 900, CALIFORNIA

Notes to Financial Statements

For the Years Ended June 30, 2024 and 2023 NOTE 4: RETIREMENT PLANS

The District provides pension benefits for all of its full-time employees through a defined contribution plan

(a money purchase plan) of the Internal Revenue Code. In a defined contribution plan, benefits depend solely on amounts contributed to the plan plus investment earnings. Employees are eligible to participate immediately upon employment. The District contributes 14% of the employees' salary each year. The District's contributions for each employee (and interest allocated to the employees' account) are fully vested after five years of continuous service. District contributions for, and interest forfeited by, employees who leave employment before six years of service are used to reduce the District's current-period contribution requirement.

The District contributed $72,137 and $45,783 for the years ended June 30, 2024 and 2023, respectively, to the money purchase plan, including available forfeitures. The plan is administered through the Equitable Company.

During the year ended June 30, 2020, the Board of Trustees approved an additional deferred compensation retirement plan under Section 457 of the Internal Revenue Code. As of June 30, 2024, such a retirement account has been established with CalPERS with the General Manager as Administrator. Partial funding is anticipated in the near future.

NOTE 5: OTHER POSTEMPLOYMENT HEALTHCARE BENEFIT PLAN

Plan Description. The postemployment healthcare benefit plan was formally adopted by resolution in June 2015, though the District had been paying benefits for three retirees on a pay- as-you-go basis prior to adopting a formal plan. Postemployment medical benefits will be made to all qualifying retirees with benefits consistent with those offered to active employees (the district contribution is capped at 80% of the average of Sacramento area CalPERS rates). There is dependent coverage but no survivor benefit. Retiree benefits are paid to employees who have attained age 60 with twenty years of service.

Funding Policy. The District has a formal trust agreement with CalPERS to fund the Net OPEB liability and funded $220,127 during the year ended June 30 2021. In addition, each year the District pays the retiree healthcare out of pocket, rather than drawing down from the CERBT trust. The District has committed and set aside funds at the County for this purpose in the amount of $153,584 and $148,799 as of June 30, 2024 and June 30, 2023, respectively.

1. Employees Covered

   As of the June 30, 2024 actuarial valuation, the following number of current and former employees were covered by the benefit terms under the Plan:

   
   

   Active Employees	9
   Inactive Employees or Beneficiaries Currently Receiving Benefits	3
   Inactive Employees Entitled to, But Not Yet Receiving Benefits	-
   Total	12

   RECLAMATION DISTICT NO. 900, CALIFORNIA

   Notes to Financial Statements

   For the Years Ended June 30, 2024 and 2023

   
   

   NOTE 5: OTHER POSTEMPLOYMENT HEALTHCARE BENEFIT PLAN (CONTINUED)

2. Contributions

   
   

   The District's plan and its contribution requirements have been established by board resolution, the Employee Handbook and according to current year CalPERS rates for active employees (with an 80% contribution cap). For the fiscal years ended June 30, 2024 and 2023, the District made benefit payments to the health plan provider of $26,839 and $28,637 on a pay-as you-go basis.

   
   

3. Net OPEB Liability

   
   

   The District's Net OPEB Liability was measured on June 30, 2024, and the Total OPEB Liability used to calculate the Net OPEB Liability was determined by an actuarial valuation dated June 30, 2024.

   
   

   That valuation is based on the following actuarial methods and assumptions:

   
   

   Actuarial Assumptions:

   Discount Rate 6.00%

   Inflation 2.5% per annum

   Salary Increases 2.75% per annum

   Investment Rate of Return 6.0%, based on the Building Block Method

   Mortality Rate Derived using CalPERS' 2021 Active Mortality Table for

   Miscellaneous and School Employees

   Retirement Rate Derived using tables from the 2021 CalPERS 2.0%@ 62

   rates for Miscellaneous Employees experience Healthcare Trend Rate 4% per annum

4. Discount Rate

   
   

   The discount rate used to measure the total OPEB liability was 6.0 percent. The discount rate has been set equal to the long-term expected rate of return on investments.

   
   

5. Changes in the OPEB Liability

   
   

   Total OPEB

   
   

   Plan Fiduciary

   
   

   Net OPEB

   Liability

      Liability (a)     Net Position (b)   (c) = (a) - (b)  

   Service Cost	21,997	-	21,997
   Interest	21,180	19,412	1,768
   Employer Contributions	-	(20,165)	20,165
   Administrative Expenses	-	(282)	282
   Experience (Gains) Losses	24,213	7,266	16,947
   Benefit Payments for Retiree Healthcare	(20,165)	20,165	(40,330)
   Changes in Assumptions	2,713                  -            2,713
   Net Change in Net OPEB Liability	49,938            26,396            23,542
   Balance as of June 30, 2024, measurement date	$      402,017    $      350,070    $      51,947

   Balance as of June 30, 2023, measurement date   $      352,079   $      323,674   $      28,405 Changes recognized for the measurement period

   RECLAMATION DISTICT NO. 900, CALIFORNIA

   Notes to Financial Statements

   For the Years Ended June 30, 2024 and 2023

   
   

   NOTE 5: OTHER POSTEMPLOYMENT HEALTHCARE BENEFIT PLAN (CONTINUED)

6. Sensitivity of the Net OPEB Liability to the Changes in the Discount Rate

   
   

   The following presents the Net OPEB Liability of the District if it were calculated using a discount rate that is one percentage point higher or lower than the current discount rate, for the measurement period ended June 30, 2024:

   
   

   Current

     1% Decrease    Discount Rate   1% Increase  

   Net OPEB Liability (Asset)

   $ 105,247 $

   51,947 $

   8,102

   
   

7. Sensitivity of the Net OPEB Liability to the Changes in the Health Care Cost Trend Rates

   
   

   The following presents the Net OPEB liability of the District if it were calculated using health care cost trend rates that are one percentage point higher or lower than the current rate, for the measurement period ended June 30, 2024:

   
   

   Current Trend

     1% Decrease        Rate        1% Increase  

   Net OPEB Liability (Asset) $

   901 $

   51,947 $

   116,425

   
   

8. OPEB Plan Fiduciary Net Position

   The District's Fiduciary Net Position is $350,070 as of June 30, 2024 as the OPEB liability has been partially funded in a CERBT funding vehicle through a trust agreement with CalPERS (CERBT Asset Allocation Strategy 2).

   
   

9. Recognition of Deferred Outflows and Deferred Inflows of Resources

   
   

   Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time.

   
   

   Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The recognition period differs depending on the source of the gain or loss:

   
   

   Net difference between projected and actual earnings on OPEB plan investments

   5 years

   All other amounts Expected average remaining service lifetime (EARSL)

   RECLAMATION DISTICT NO. 900, CALIFORNIA

   Notes to Financial Statements

   For the Years Ended June 30, 2024 and 2023

   
   

   NOTE 5: OTHER POSTEMPLOYMENT HEALTHCARE BENEFIT PLAN (CONTINUED)

10. OPEB Expense and Deferred Outflows Related to OPEB

As of June 30, 2024, deferred inflows and outflows of resources related to OPEB are from the following sources:

Net Deferred Outflows of

Net Deferred Inflows of

   Resources        Resources    

Differences between projected and actual return on assets $

28,577 $

(31,366)

Differences between expected and actual experience 22,361 - Changes in Assumptions             26,081           (40,977)

Balance at June 30, 2024   $        77,019   $      (72,343)

Net OPEB expense for the years ended June 30, 2024 and 2023 is comprised as follows:

     2024              2023      

Net OPEB expense does not include $26,839 employer contributions for retiree healthcare benefits.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Registration of Deferred Outflows and Inflows of Resources in Future Pension Expense

Fiscal Year Ending

Net Deferred Inflows of

Net Deferred Outflows of

   June 30:          Resources        Resources    

RECLAMATION DISTICT NO. 900, CALIFORNIA

Notes to Financial Statements

For the Years Ended June 30, 2024 and 2023

NOTE 6: CONTINGENCIES

The District has programs for public liability and property damage. There have been no settlements related to these programs that exceed insurance coverage during the 2023-24 fiscal year. The District retains the risk for all loss exposure in excess of insurance coverage. Claims, expenditures, and liabilities are reported when it is probable that a loss has been incurred and the amount of that loss, including those incurred but not reported, can be reasonably estimated.

The District periodically receives Federal, State, and local funds for specific purposes and is subject to compliance requirements. Such funding is subject to review and audit by the awarding agencies at their discretion. If such audits were to disallow any expenditure, the District could potentially be liable to return funds. Management believes that such amounts, if any, would not have a significant effect on the financial position of the District. This is not considered a probable contingency and no liability has been reported on these financial statements.

NOTE 7: LEASES

The District has a month-to-month equipment lease as of June 30, 2023 but no lease commitments as of the date of this report.

NOTE 8: RELATED PARTY TRANSACTIONS

On November 14, 2019, the Yolo Local Agency Formation Commission adopted a resolution reorganizing Reclamation District No. 900 as a Subsidiary District to the City of West Sacramento, and the City Council became the new trustees of the District.

The following summarizes cash receipts and disbursements, as well as accounts receivables from and payables to the City of West Sacramento (COWS), as of and for the years ended June 30, 2024 and 2023 are as follows:

REQUIRED SUPPLEMENTARY INFORMATION

RECLAMATION DISTRICT 900, CALIFORNIA

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual General Fund

For the Year Ended June 30, 2024

Variance with Final Budget

Actual Positive

     Original            Final            Amounts         (Negative)    

RECLAMATION DISTRICT 900, CALIFORNIA

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual General Fund

For the Year Ended June 30, 2023

Variance with Final Budget

Actual Positive

     Original            Final            Amounts         (Negative)    

RECLAMATION DISTRICT 900, CALIFORNIA

Schedule of Expenditures - Budget to Actual General Fund

For the Year Ended June 30, 2024

Variance with Final Budget

RECLAMATION DISTRICT 900, CALIFORNIA

Schedule of Expenditures - Budget to Actual General Fund

For the Year Ended June 30, 2023

Variance with Final Budget