This page is an internal management reference for the Pauma Valley Community Services District. It documents recurring administrative, financial, and compliance-related responsibilities and is intended for staff use only. This page is not a comprehensive list of duties and may be updated as requirements change.

Governance & Administration

Prepare and Post Board Agendas
Frequency: Bi-Monthly (8 regular meeting per year) 
Responsible:  Management
Notes:  Meetings typically held Jan, Mar, May, Jun, Jul, Sept, Oct, Nov. Agendas must be prepared and posted in compliance with the Brown Act. 

Prepare Draft Board Minutes
Frequency: Jan, Mar, May, Jun, Jul, Sept, Oct, Nov
Responsible: Office Manager
Notes: Draft minutes should accurately reflect Board actions and be presented for approval at the next regular meeting.

Public Hearing Notices
Frequency: As Required
Responsible: Office Manager
Notes:  

• Annual Budget Adoption >10 days
• Prop 218 Rate Increase >45 days (mailing)
• Policy Adoption- As req'd  
• Conflict of Interest Code - as req'd
• Delinquent Accts to County Tax Roll  > 30 days (local paper, website/ affected property owners) 

Maintain Official Board Records
Frequency: Ongoing
Responsible: Admin Division
Notes: Includes resolutions, ordinances, minute books, and official correspondence.

Board Reorganization
Frequency: Annually (January)
Responsible: General Manager
Notes: Includes election of officers and committee appointments, as applicable.

Conflict of Interest Code Biennial Review
Frequency: Biennial (Even-Numbered Years)
Responsible: Office Manager
Notes: District Conflict of Interest Code must be reviewed by October 1 of each even-numbered year. Amendments require Board adoption and filing with the County Clerk or FPPC within 90 days.

General Election Preparation – Board Member Terms Expiring December 2026
Frequency: One election cycle (2026)
Responsible: Management 
Notes: Three Board member terms expire in December 2026. Coordinate all 2026 election-related tasks including candidate filing, public notices, and election certification in accordance with applicable state and county requirements.

Update Website – Enterprise System Catalog
Frequency: Annually
Responsible: Admin Staff
Notes: Update Enterprise System Catalog on the District website annually in October.

2027 Board Meeting Calendar – Board Approval
Frequency: Annually
Responsible: GM/Office Manager                                                                                                                                                                  Board Action Required: Yes
Notes: Prepare and present 2027 Board meeting calendar for Board approval by November 2026.

Finance & Accounting

Prepare Monthly Financial Reports
Frequency: Monthly (to Treasurer 1 week prior)
Responsible: Office Manager
Notes: Provide current financial information for Board review.

Bank Reconciliations
Frequency: Monthly
Responsible: Admin Staff
Notes: Complete timely and review for accuracy.

Annual Budget Preparation
Frequency: Annually (February–May)
Responsible: Admin Staff
Notes: Develop proposed budget for Board consideration.

Budget Adoption Public Hearing and Adoption
Frequency: Annually (June)
Responsible: Board Secretary / Administrator
Notes: Post public hearing notice at least 10 days prior to the hearing and comply with Brown Act agenda posting requirements.

Year-End Financial Close
Frequency: Annually (June 30)
Responsible: Finance Staff
Notes: Ensure all transactions are recorded and accounts closed appropriately.

County Tax Roll Coordination
Frequency: Annually (August) • Public Hearing for adoption (June)
Responsible: Office Manager
Notes: Coordinate District charges, Notice to property owners in May, and delinquent submissions with the County.

State Controller’s Compensation Report (Government Code §12463 / §3511.5)
Frequency: Annually (April 30th)
Responsible: Office Manager
Notes: Submit compensation data for Board members and designated employees to the State Controller’s Office by the statutory deadline. 

Prepare New Rates for Implementation (FY 2026–27)
Frequency: One-Time (2026)
Responsible: Admin Staff
Notes: Prepare and implement Board-approved rates effective July 2026; update billing system and notify customers in June 2026.

Expense Reimbursement Report – Board Consent Calendar
Frequency: Annually 
Responsible: Admin Staff 
Notes: Prepare Board expense reimbursement report for inclusion on the consent calendar by November 2026.

Human Resources & Payroll

Payroll Processing and Reporting
Frequency: Bi-Weekly / Monthly
Responsible: Admin Staff
Notes: Process payroll and required reporting accurately and timely.

CalPERS Reporting
Frequency: Monthly
Responsible: Office Manager
Notes: Submit required compensation and contribution reports.

CalPERS Contribution Payments

Frequency: Monthly
Responsible: Office Manager
Notes: Submit employer and employee contributions by the CalPERS due date to avoid interest and penalties.

CalPERS Final Compensation Reporting

Frequency: As Required
Responsible: Office Manager
Notes: Submit final compensation and separation information for employees leaving CalPERS-covered positions in accordance with CalPERS requirements.

CalPERS Annual Pension Cost Review

Frequency: Annually
Responsible: Office Manager
Notes: Review employer contribution rates and pension costs for inclusion in the District’s annual budget.

CalPERS Rate Change Implementation

Frequency: Annually (Fiscal Year Start)
Responsible: Office Manager
Notes: Implement updated CalPERS employer contribution rates effective July 1.

Employee Benefits Administration
Frequency: Ongoing / Annually
Responsible: Office Manager 
Notes: Includes enrollments, changes, and annual renewals.

Workers’ Compensation Audit
Frequency: Annually
Responsible: Office Manager
Notes: Provide payroll and classification data as requested.

Mandatory Employee Training
Frequency: Annually / Biennial / As Required
Responsible: Admin Staff
Notes: Includes harassment prevention, ethics, safety, and cybersecurity training.

Form W-2 Preparation and Filing                                                                                                                                                            Frequency: Annually
Responsible: ADP
Notes: Prepare and distribute Forms W-2 to employees and file with appropriate agencies by statutory deadlines.

Form 1099 Preparation and Filing                                                                                                                                                     Frequency: Annually
Responsible: Platinum Strategies
Notes: Prepare and file Forms 1099 for qualifying vendors and contractors in accordance with IRS and state requirements.

Quarterly Payroll Tax Filings                                                                                                                                                                  Frequency: Quarterly
Responsible: ADP
Notes: Prepare and submit required federal and state payroll tax filings.

Performance Reviews – Staff
Frequency: Annually
Responsible: Management / Supervisors
Notes: Complete annual performance evaluations for staff by April 2026.

COLA Discussion
Frequency: Annually (May)
Responsible: GM/ Board of Directors
Notes: Present COLA analysis and discussion to the Board during May for consideration in budget development.

Compliance & Reporting

Statements of Economic Interests (Form 700)
Frequency: Annually / Upon Appointment or Separation                                                                                                                             Annual filing: April 1, 2026 • Assuming Office: within 30 days of assuming office • within 30 days of leaving office
Responsible: Office Manager
Notes: Coordinate filing for Board Members, designated staff, and consultants as required.

Sewer System Management Plan (SSMP) Review and Updates
Audit: Feb 2026 • Annual Questionnaire: April 1, 2026 • Draft SSMP for approval: May 2026 • Full SSMP Due: Aug 2026
Responsible: Management
Notes: Review and update the SSMP to maintain compliance with regulatory requirements and Board direction.

Required Regulatory and Compliance Training
Frequency: Annually / Biennial / As Required
Responsible: Office Manager
Notes: Includes mandated trainings such as sexual harassment prevention, ethics, safety, and cybersecurity training.

Registry of Public Agencies (SF-405)
Frequency: As Required
Responsible: Board Secretary
Notes: File updated SF-405 with the Secretary of State within 10 days of changes to Board membership, presiding officer, Clerk/Secretary, or agency address.

Wastewater / Environmental Compliance

Water Reclamation Report – GeoTracker Database
Frequency: Annually
Responsible: Admin Staff
Notes: Submit required Water Reclamation Report through the GeoTracker database (geotracker.waterboards.ca.gov).

CIWQS Monthly No-Spill Report
Frequency: Monthly
Responsible: Office Manager
Notes: Submit monthly no-spill certification through CIWQS when applicable.

Sewer System Hot Spot Cleaning
Frequency: Biennial
Responsible: Operations
Notes: Complete hot spot cleaning in January 2026 and July 2026.

Year 4 Sewer Line Cleaning
Frequency: Scheduled Cycle
Responsible: Operations
Notes: Complete Year 4 sewer line cleaning by June 2026.

Hazardous Materials & Air Quality Reporting

Hazardous Materials Business Plan (HMBP) – CERS Annual Certification
Frequency: Annually
Responsible: Admin Staff
Notes: Review and certify hazardous materials information in CERS by March 2026, even if no changes have occurred.

CERS Updates for Material or Operational Changes
Frequency: As Required
Responsible: Admin Staff
Notes: Update CERS within 30 days of changes to hazardous materials, quantities, site maps, or emergency contacts.

APCD Emissions Report
Frequency: Annually
Responsible: Admin Staff
Notes: Submit required APCD emissions report by January 2026 in accordance with permit requirements.

Attachment C – Monthly Gasoline Throughput (Annual Submission)
Frequency: Annually
Responsible: Admin Staff
Notes: Compile and submit annual gasoline throughput totals (Attachment C) by January 2026.

U.S. EPA / Department of Toxic Substances Control – Annual Questionnaire
Frequency: Annually
Responsible: Admin Staff
Notes: Complete and submit the required EPA / DTSC annual questionnaire by August 2026.

Permits & Renewals

Gasoline Permit Renewal
Frequency: Annually
Responsible: Admin Staff
Notes: Permit expires May 31, 2026. Submit renewal prior to expiration.

Treatment Plant Generator Permit Renewal
Frequency: Annually
Responsible: Admin Staff
Notes: Permit expires July 2026. Coordinate timely renewal.

Industrial Waste – Trucked Permit Renewal
Frequency: Annually
Responsible: Admin Staff
Notes: Permit expires September 2026. Submit renewal application prior to expiration.

Internal Management Reference Review

Frequency: Annually (Q4)
Responsible: General Manager / Office Manager
Notes: Review and update this page in preparation for the upcoming calendar year.