Call to Order
The meeting was called to order at 6:00 pm by Director Dan Kearns.
Board Chair
1. Roll Call
  
  Present: Director Wanda Carpenter, Director Andy Meyers, Director Dan Kearns, Director Roger Cherry
  
  Absent: Director Joshua Dunnington
  
  Staff Present: Jamie Little - General ManagerCharles Slagter - Utility Operations ManagerKristie Vineyard - FinanceDenny Wright - Fire Department Chief
2. Pledge of Allegiance
  Led by Director Dan Kearns
Approve Agenda
Agenda Approved
Director Andy Meyers motioned to approve. Director Roger Cherry seconded the motion.

The motion passed with the following vote:
4 In Favor 0 Opposed
0 Abstained 1 Absent 0 Recused
Public Comments
No Comments
Approve Meeting Minutes
1. January 7th, 2026, Meeting Minutes
  
  1/7/26 Meeting Minutes Approved
  Director Roger Cherry motioned to approve. Director Andy Meyers seconded the motion.
  
  The motion passed with the following vote:
  4 In Favor 0 Opposed
  0 Abstained 1 Absent 0 Recused
Round Valley Reservoir Climate Adaptation and Nature Based Solutions Scoping Project Services Agreement between the County of Plumas and IVCSD (Keli Ward, Plumas County Disaster Recovery Coordinator)
Any Public Comment
Susan Doran, Public – Did we receive a feasibility scope of this project
Keli Ward, Plumas County – There are currently evaluated current conditions
Jamie Little, General Manager – They are going to send a report soon of what they are working on.
Wanda Carpenter, Vice Chair reads Letter:
We appreciate the opportunity to collaborate with Plumas County on initiatives that strengthen resilient infrastructure planning. After careful consideration the board has determined that we will not enter into services agreement with the County for the BRIC grant and we request that the county not move forward with the project at this time. This decision was made following a thorough review of the proposed scope and resource commitments considering the district’s current priorities and operational capacity. We recognize the importance of protecting critical water services and the Round Valley Reservoir. The district’s limited resources prevent us from taking on additional obligations at this time. We appreciate the opportunity for involvement and look forward to continued dialogue with the County on future opportunities.

Wanda Carpenter Vice Chair, asks for motion to approve sending Plumas County a letter on our legal counsel letterhead
Director Meyers motioned to not enter into the Round Valley Reservoir Climate Adaptation and Nature Based Solutions Scoping Project Services Agreement between IVCSD and Plumas County, with sending a formal letter from legal counsel to Plumas County with explanation why. Director Cherry Seconded the motion.
Director Andy Meyers motioned to approve. Director Roger Cherry seconded the motion.

The motion passed with the following vote:
4 In Favor 0 Opposed
0 Abstained 1 Absent 0 Recused
General Manager Report
Utility Operations Manager Report
Charles Slagter, Facilities Operations Manager, reads report

Dan Kearns, Director: What’s the 49er’s Lab?

Charles Slagter, Facilities Operations Manager: That’s our contract lab that does groundwater sampling in Taylorsville quarterly.

Charles Slagter, Facilities Operations Manager: Something is going on in the Sewer system in the flats causing high volume outflows.

Roger Cherry, Director: Sounds like we got a pipe coming up in a wet weather creek.

Charles Slagter, Facilities Operations Manager: That’s what we think. We are trying to locate the culprit. Apparently, there is a line out there that isn’t even mapped. We think this is the issue and Randy Hovland is helping us locate the pipe. There are precast manholes and they stack them and some are just pouring water in at the seams.

Roger Cherry, Director: Can you seal those?

Charles Slagter Facilities Operations Manager: Yes, and the shallow ones are easy, the deeper ones are much harder.
Fire Chief Report
Denny Wright, Fire Chief reads report. Adds that there is a grant issued through the fire chiefs association that has a 5% share on it. Mostly for personal equipment. So, 2 new firefighters are going to need equipment, and this will help get this cheaper. For one person the equipment costs around $10,000.
Finance Report
Kristie Vineyard, Finance: I don’t have much to report since last time. We can only go back to July right now until the CSDA finishes going through. And things are not jobbed and classed properly. The items going forward are being classified correctly, for example with the GV Park Renovations everything is put in in such a way that if you pull a report, it shows accurately the move in verses the expenses. And that’s how they all should be looking soon. I’m hesitant to do that right now until the CSDA is complete.

Dave Schrammel, Public: Can you explain on the accounts receivable there’s three items and the only one I can assume is Water and Sewer, this is around $600k is that money in sitting there?

Kristie Vineyard, Finance: This is one of the problems and this is not how I would class this out. Ideally even the Water and Sewer would be sitting in an account. It’s possible that they budgeted through QuickBooks to keep money aside for these things. Other A/R happened before my time and I am not sure. Prepaid insurance is a budget build, honestly QB can do budget but it’s better to have a standing budget and then not have QB be so detailed.

Roger Cherry, Director: How soon before the CSDA get done with their review?

Jamie Little, General Manager: They are thinking about February.

Dan Kearns, Board Chair: Things are starting to look a little better there is a lot less “other.” To be clear this is all going to look different going forward and there is no way to know what some of these items are.

Dave Schrammel, Public: So, this P&L shows what we received for the last month.

Kristie Vineyard, Finance: Honestly, because of the dates that were pulled not all the payments had been entered into the report. I try to do enter the payments every 2 weeks.

Roger Cherry, Director: Can we pull a report to see what we grossed last month?

Kristie Vineyard, Finance: Yes

Dave Schrammel, Public: On your balance sheet you have on the Balance Sheet you have IRWM and SCDR can you tell me what they are?

Kristie Vineyard, Finance: That’s an old grant we are working out of I think a lot of this stuff is old and these reports are not accurate. We haven’t had an audit completed.

Andy Meyers, Director: The last staff didn’t know what they were.

Dan Kearns, Director: I think it’s important to produce certain things that the public can see

Kristie Vineyard, Finance: I think that SCDR is an old grant that Dean Sauers was working on

Charles Slagter Facilities Operations Manager: Small Community Drought Relief

Kristie Vineyard, Finance: Yes, that it and its closed out. I only know what it is because we were pulling all these receipts out for FEMA grants and that was one of them. It’s really hard to know what these things are. Ideally in a grants situation you have a folder saved electronically and a binder with every receipt and every document associated with this grant and it would be all in one place. We can do that and go through every receipt back 5 years. We need to do this in case we get audited.

Dave Schrammel, Public: So, do you know what do bill for and get paid each month?

Kristie Vineyard, Finance: So yearly we bring in around $600K per year.

Dave Schrammel, Public: So approximately $50K a month and what are the expenses?

Kristie Vineyard, Finance: Right now, that is hard to calculate since we are trying to close out projects and have extra expenses: if I had to guess right now, we are off by about $20K.

Charles Slagter, Facilities Operations Manager: Water companies make money off water and we are losing a lot of water sales from old meters. Guessing around 20% loss. Once we get them installed that number would go way up.

Dave Schrammel, Public: So, is that 4 million in the CLASS Account accurate?

Kristie Vineyard, Finance: Yes, that is accurate, but a lot of that money was promised elsewhere before any of us started working here.

Dan Kearns, Board Chair: Looking at Buildings for Fire, $126,000.00 you can’t get a single-wide installation for that amount these values are way off

Kristie Vineyard, Finance: It isn’t exactly uncommon for depreciation to be valued lower, but these numbers are way off.
Update from Rick Wood
Rick Wood, CSDA: I work for Government Accounting and finance for over 37 years. Pam Duffield who is the Lead person working with me on this project, was the Finance Manager at the Cambria Community Services District for over 20+ years. Between the 2 of us we have a lot of experience.

The financials in the Agenda Packets are incorrect other than the Bank accounts as they are being reconciled. The approach that I want to take is that you had an audit that was completed as of 2024, however it was never entered into QB. This is going to be our jump off point. We are going to make QB match the 2024 audit. This will correct the current reports. Also, we need to get our accounts under Fund Accounting which is mandated by Law, Water and Sewer should be separate from each other. We need to update QB to do cost accounting.

Pam and I are going to work on identifying what the Funds are and how we can break them out. Kristie and Pam have already made a few changes. We are going to get the adjustments from the last Audit into QB. The Balance Sheet is your control document, and we need to start doing reconciliations there. Once this happens, we need to move forward doing things right according to not only GAP Accounting Principles but also under Government Accounting Principles.

This could be worse but it’s going to take us a minute to get there. I am hoping to have this complete or very close by June 2026. So that we can build an accurate Budget.

Dave Schrammel, Public: If the financial pages are not accurate can you bring something to the next meeting.

Kristie Vineyard, Finance: Yes, at least what we are bringing in and expenses

Rick Wood, CSDA: We need to sit down to go through setting up the system together to see what we need and what we don’t need.

Kristie Vineyard, Finance: We need to do a full inventory of Property as our Assets need to be updated.

Dan Kearns, Director: So technically we should have category for Water, Sewer, Lighting, Fire and Parks.

Rick Wood, CSDA: The way the law was written when they put fund accounting in place for government, did say Water verses Sewer it said what is the fund account and what does it look like. You don’t have to have a P&L for something like lightning that does not generate revenue. If you are only getting Property Tax for the say the Lighting and the Fire Department you don’t need to separate this it generally goes under Property Tax.

Kristie Vineyard, Finance: I am separating them as they are their own account.

Jamie Little, General Manager: Can the Board make a decision on how we want to allocate the Property Tax.

Rick Wood, CSDA: Property Tax is the very least restricted money you will ever get. It is discretionary. You can determine how much you want to allocate to any department. Or you can add those departments as a loss and add Property Tax as a District Revenue.

Dan Kearns, Board Chair: You are going to use the June 2024 Audit as your starting point? I have some issues with this as things were not accurate at that time. But are you just picking a spot to start from and those inaccuracies will come out after.

Rick Wood, CSDA: That’s exactly what we are going to do. With the June 2024 Audit, that is a legal document that gives us a place to start from, and as we find things down the road that may or may not be accurate, we fix them going forward.

Dan Kearns, Board Chair: I am not sure how far back you have looked but how far back have you seen that we are not following general principal’s accounting for?

Rick Wood, CSDA: The whole time.

Dave Schrammel, Public: Are you required to do an audit every year? So, the Auditor from Susanville didn’t catch any of this? How come they didn’t know we weren’t doing this right?
Rick Wood, CSDA: I am not going to talk badly about anybody who did these audits. I find that individual Accountants don’t always keep up on the rules especially from Government Accounting. They do not all have the Specialty, and they don’t know the rules you have to follow; it happens up and down the state. We want to do this right however and move forward and accept what we have and fix things that come up. The Governor signed SB27 bill into law back in October that mandates that all elected officials and Executive Leaders are required every 2 years to take 2 hours of Finance Training and in the Training, it talks about GASBY 34 and requirements and the mandate to have an audit done. I teach a course on this.
Add New Ad Hoc Committee Member
Crystal Leininger, Public: We asked a retired Architect that has experience that no one else has on the committee to get her understanding that helps the committees to understand the roles and architecture contents of the grants that were closed. She had a license in Hawaii, California and Nevada. Her name is Sandra Nelson, and her information is on the website.
Director Wanda Carpenter motioned to approve. Director Roger Cherry seconded the motion.

The motion passed with the following vote:
4 In Favor 0 Opposed
0 Abstained 1 Absent 0 Recused
Ad Hoc Committee – Form Ad Hoc Committee to Review IT Proposals
Jamie Little, General Manager: Our council has recommended that we form Ad Hoc Committees to review proposals. They must be separate and need to be approved by the Board each time. So that these things aren’t being discussed in public meetings.

Dan Kearns, Board Chair: The reason for this is because when you are reviewing RFP’s and you say anything negative about any of the people responding or resumes you can take legal action against you. So, we shouldn’t be making the actual decision in public. So, we are forming committees to do the interview of candidates and report back to the Board on the findings.

Crystal Leininger, Public: This is supposed to ensure that there is a fair and even process with each proposal and they are ranked according to a criteria that is established. This is standard practice.

Dan Kearns, Board Chair: We need a motion to approve the resolution and a vote for 2 people to join the committee.

Wanda Carpeter, Vice Chair: Is there anyone who wants to volunteer.

Wanda Carpenter, Vice Chair and Andy Meyers, Director volunteer and Wanda will be Chair of Ad Hoc Committee
Director Roger Cherry motioned to approve. Director Wanda Carpenter seconded the motion.

The motion passed with the following vote:
4 In Favor 0 Opposed
0 Abstained 1 Absent 0 Recused
Final Reading and Adoption of Policy - Elections and Duties of Officers B-60
Jamie Little, General Manager: This is the last time we have to read this to approve this new Policy.
Wanda Carpenter, Vice Chair: I have a comment on item B-60 20, the meeting during the first regular meeting in January. I think we should have an organizational meeting every one year and term of office should only be one year so we can switch up duties every year.
Also, b-60 70, executing documents because I have been so busy signing documents and talking to the bank every morning, I think it shouldn’t just be the Board Chair, but the Vice Chair and General Manager should be able to do these tasks as well.

Dan Kearns, Board Chair: We should run this by legal counsel and then bring this back with those edits.
Director Wanda Carpenter motioned to approve. Director Roger Cherry seconded the motion.

The motion passed with the following vote:
4 In Favor 0 Opposed
0 Abstained 1 Absent 0 Recused
Closed Session
1. Existing Litigation Pursuant to Gov. Code Section 54956.9 (d)(1)
  The Board finds, based on advice from legal counsel, that discussion in open sessions will prejudice the position of the local agency.
  CASE NAME: PG&E Case No. CJC-21-005208
  PLAINTIFF: Indian Valley Community Services District
  DEFENDANTS: PG&E
  
  Closed Session begins at 7:42pm
2. Conference with Legal Counsel - Anticipated Litigation Pursuant to Gov. Code Section 54956.9 (d)(2) or (3)
  Number of Potential Cases: 1
  
  Closed Session ends at 8:22pm
Adjournment