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012-14 - West Sound Utility District - ContractContract No. 012-14 INTERLOCAL AGREEMENT BETWEEN WEST SOUND UTILITY DISTRICT AND CITY OF PORT ORCHARD FOR WASTEWATER TREATMENT FACILITIES MANAGEMENT AND OPERATIONS This Agreement is entered on this ay of , 2014, by and between the CITY OF PORT ORCHARD, a Washington municipal corporation, hereinafter referred to as "City", and WEST SOUND UTILITY DISTRICT, a Washington municipal corporation, hereinafter referred to as "District". WHEREAS, Washington State's Interlocal Cooperation Act, RCW Chapter 39.34, encourages local government units to enter into agreements with one another on a basis of mutual advantage in order to make the most efficient use of their resources for the benefit of their respective constituents; and WHEREAS, the City and District entered into an intergovernmental agreement on January 31, 1983, for the management and operation of the joint wastewater treatment facilities referred to as South Kitsap Water Reclamation Facility (SKWRF); and WHEREAS, the City acquired state property and the District conveyed the remaining portion of the land to the City in 1983 needed for the construction of SKWRF; and WHEREAS, the City and District collaborated in 2002 and 2004 to secure funding for the expansion of SKWRF's treatment capacity and the construction of physical, chemical and biological process systems to meet the Washington Department of Ecology's effluent discharge requirements; and WHEREAS, the City and District entered into an interlocal agreement on August 14, 2012, to extend the terms and conditions of the January 31, 1983 Agreement until December 31, 2013; and WHEREAS, the City and District entered into an interlocal agreement on December 11, 2013, to extend the terms and conditions of the January 31, 1983 Agreement until March 1, 2014; and WHEREAS, it is in the mutual interest of the City and District to continue with the long- standing partnership arrangement for the management and operation of SKWRF; and WHEREAS, the purpose of this Agreement is to formalize new terms and conditions for the continuing partnership between the City and District relative to ownership, management and operation of SKWRF; NOW, THEREFORE, IN CONSIDERATION of the foregoing recitals, promises and covenants hereinafter set forth, the parties hereto agree as follows: Wastewater Facilities Management Interlocal Agreement . Page I of 11 Section 1 Purpose of Agreement It is the purpose of this Agreement to provide for an intergovernmental arrangement appropriate to manage the daily operation, maintenance and financial affairs of SKWRF and to carry out its future capital improvements serving the residents of the City and customers of the District and capable of serving future growth areas that are identified within the City and District's comprehensive plans. It is recognized this Agreement may be relied on by the holders of revenue bonds of the Participants to this Agreement. This Agreement is entered into in accordance with RCW 35.13A.070 and amends and supersedes the Intergovernmental Contract for Wastewater Facilities Management entered into by the City and District on January 31, 1983 and all amendments thereto. Section 2 Definitions The following words and phrases used herein shall have the following meanings: (a) "Advisory Committee" shall mean the governance body charged with oversight of the organization's audit and control functions. The purpose of the committee is to make recommendations and advise the District and City regarding the operation and management of the SKWRF. The committee shall consist of six (6) members with a biannually -elected chairperson. (b) "City" shall mean the City of Port Orchard, Washington. (c) "District" shall mean West Sound Utility District, Kitsap County, Washington. West Sound Utility District is the successor in interest to Sewer District No. 5 and Karcher Sewer District. (c) "Equivalent Residential Unit ERU" shall mean: 1. One separate single family residence, or 2. With respect to residential duplexes and multiple residential structures, one per single family unit; or 3. With respect to all remaining users served by the Joint Facilities, each 700 cubic feet or less of monthly discharge of sewage based on metered water consumption. An ERU shall be counted if the structure to which it is charged is either connected to or billed for availability of use by Local Facilities. Any structure having a mixed residential and nonresidential use shall be charged one ERU for each residential unit and the estimated value of ERU usage for the balance of the structure. (e) "SKWRF" (South Kitsap Water Reclamation Facility) shall mean the sewage treatment facilities, sewage outfall lines, sewage pumping stations, sewage force mains, and appurtenances and communication facilities related thereto, and other sewage facilities used to transport, treat and dispose of sewage for more than one Participant, as listed on the attached Exhibit A. Wastewater Facilities Management Interlocal Agreement Page 2 of 11 (fl "SKWRF Bonds/Loans" shall mean loans issued to or sewer revenue bonds issued by the City or District to pay SKWRF Costs, and bonds issued to refund such bonds. (g) "SKWRF Costs" shall include all costs and expenses attributable to the construction and installation of SKWRF capital improvements and financing thereof, including but not limited to the actual cost of design and construction, compliance with any applicable environmental policy act or procedures, engineering fees, legal fees, financial consultant fees, interest during construction, SKWRF Bond discount, taxes, publication costs, Agreement administration costs and other costs and expenses relating to the planning, design, construction, installation, and financing of the treatment plant, excluding the costs of acquiring all of the land necessary to the construction of the treatment plant as a part of the original SKWRF. (h) "SKWRF Maintenance and Operation Expenses" shall mean all costs and expenses relating to labor, fringe benefits, power, light, water, heat, chemicals, equipment including repair and replacement thereof, tools, materials, supplies, insurance premiums, Agreement services, legal services, inspections, and administrative overhead directly and properly chargeable to the operation and maintenance of SKWRF. (i) "Local Facilities" shall mean all sewer facilities owned or operated by the Participants for the local collection and transmission of sewage to be delivered to the SKWRF. City Local Facilities include, but are not limited to, the Marina Pump Station, transmission line and force transmission line from Port Orchard to SKWRF. (j) "Participants" shall mean the City and the District, and hereafter any other political subdivision or municipal corporation which enter into agreement with the then existing Participants to be served by the SKWRF pursuant to the terms of this Agreement and such other terms as may then be agreed upon, but the Participants may agree to permit any person or governmental entity to use the SKWRF without becoming a Participant upon terms and conditions acceptable to the Participants. (k) "Unmodified Opinion" shall mean financial statements shall be prepared using Generally Accepted Accounting Principles. State Auditor's Office (SAO) audit reports shall contain no pattern or ongoing instances of noncompliance or other matters required to be reported under Government Auditing Standards. Section 3 Maintenance and Operation of SKWRF Maintenance and operation of the SKWRF shall be conducted as follows: (a) The District shall maintain and operate the SKWRF in accordance with accepted engineering standards and in conformity with the then current standards and requirements established by applicable state and federal agencies having jurisdiction over such maintenance and operation. Audits shall meet the highest standards relating to an unmodified opinion that financial statements give a true and fair view of SKWRF operations and management. Wastewater Facilities Management Interlocal Agreement Page 3 of 11 (b) In the event of mismanagement by the District materially affecting the cost of maintenance or operation of the SKWRF or a material violation of state or federal standards or requirements due to neglect, misfeasance or malfeasance by the District, operation and maintenance shall revert to the City. It shall be the responsibility of the Advisory Committee or, in the absence of consensus by the Advisory Committee, an Arbitrator as provided in Section 11, to determine whether there has been a violation of standards or regulations, mismanagement or failure by the District so material as to warrant transfer of management and operation of the SKWRF to the City. (c) Employment of the Chief Operator of the SKWRF shall be made by the District only upon the express approval of the Advisory Committee. (d) In the event a supervisor of the District is responsible to oversee the function of the Chief Operator, not more than 20% of the salary and benefits of the supervisor shall be charged as a SKWRF Maintenance and Operation Expense. Finance services and administrative support will be a SKWRF maintenance and operation expense as required, subject to review by the Advisory Committee. Section 4 Operation Budgets, Financial Reports, Funding Maintenance and Capital Improvements (a) The District shall prepare operations and capital improvements budgets for the SKWRF on an annual or biennial basis. Such budgets shall be prepared in a manner consistent with the District's financial management policies, which policies shall be reviewed and ratified by the Advisory Committee, and in accordance with generally accepted accounting principles (GAAP) and State budget preparation standards. (b) The District shall prepare annual financial reports and quarterly budget status reports for review by the SKWRF Advisory Committee. The capital facilities fixed assets and debt funding liabilities shall be accounted and recorded on the SKWRF's financial statements. (c) The fixed assets, property ownership and SKWRF current and future bond/loan payments and debt liability shall be assigned, vested and allocated to the District and City on a 50%-50% basis. (d) SKWRF Maintenance, Operations and Capital Expenses shall be paid as follows: (1) By October 15 of each budget preparation year, the District shall notify the City of its proposed budget for SKWRF Maintenance, Operation and Capital Expenses and the ERU calculations used to determine the Participant's payments to SKWRF for the ensuing year. Thereafter, the District shall adopt its final budget subject to approval of the proposed SKWRF budget by the Advisory Committee. The rate per ERU used to determine the amount assessed to each Participant shall be based on the final budget, except as otherwise provided in this paragraph. By October 15 of each year following the year in which the budget estimates apply, the District shall determine and notify the City of the actual SKWRF Maintenance, Operation and Capital Expenses. (2) During any year, the District shall operate the SKWRF within the level of funds appropriated in the SKWRF budget. Expenditures not included in the budget shall not be made without approval of the Advisory Committee. Should SKWRF Maintenance and Operations and Capital Expenses increase Wastewater Facilities Management Interlocal Agreement Page 4 of 11 above the amount in the approved budget, the District shall notify the Advisory Committee of such increase and the Committee shall approve amendments to the SKWRF budget and increase ERU charge rates to the Participants, subject to the approval of the District's Board of Commissioners and the City Council. Any amendment to the SKWRF budget will be made only after demonstrating actual need based on unforeseen circumstances over which the District had no reasonable control. (3) Neither the District nor the City shall have a financial or equity interest in the Local Facilities of the other party. Each party shall be solely responsible for the management, operation and expense of its respective Local Facilities. The management, operation and maintenance of the Port Orchard Marina Pump Station, transmission line and force main transmission line from Port Orchard to the treatment plant shall be the sole responsibility of the City. Section 5 Billings -Payments The District shall bill the City on the first day of each calendar month for ERU charges accrued to the first day of the immediately preceding month, and the City shall pay such charges so billed by the 241h day of the month in which such bill is received after which time such billing shall be delinquent. Charges omitted in one month may be billed in the following months. Delinquent charges will accrue interest on the unpaid balance at the rate of four percent (4%) per annum from date of delinquency until paid. Section 6 Covenants to Make Payments It is recognized the City has or may have outstanding revenue bonds payable in whole or in part from the gross revenues of its sewerage and/or water system. Nothing in this section is intended to violate, nor shall it be construed to violate, any covenants respecting those outstanding bonds and to the extent there is conflict between them and this section such covenants and bond terms shall control with respect to such outstanding bonds and bonds issued on parity therewith. The City agrees to establish rates and collect fees for sewer service or sewer and water service in the case of a combined utility which will be at least sufficient to pay the sewer service charge to the District and to pay the other maintenance and operation expenses of its system and the principal of and interest on all revenue bonds issued by it for its sewer or water and sewer utility and to meet the coverage covenants thereof which will constitute a charge upon the gross revenues of its system The District agrees to establish rates and collect fees for sewer service which will be at least sufficient to pay the expenses of maintenance and operation of its water and sewer utility and meet the principal, interest and coverage requirements of any and all revenue bonds of the District which constitute a charge upon the gross revenue of such utility. Section 7 Maintenance of Local Facilities and Sewer Utility — Insurance — Liability The Participants shall maintain and operate their respective Local Facilities and control and regulate the discharge of sewage into those Local Facilities in accordance with accepted engineering standards and in conformity with the standards established by the state and federal agencies having jurisdiction over the same. If there are any deficiencies in the respective Local Wastewater Facilities Management Interlocal Agreement Page 5 of 11 Facilities or the discharge of sewage into them causing excessive flow or below standard quality sewage, such deficiencies shall be corrected by the applicable Participant forthwith. Deficiencies may constitute excessive flow, BOD discharges for five-day period of over 300 parts per million, suspended solids over 300 parts per million, or quality of sewage discharge which damages the sewage treatment process or SKWRF, increases the SKWRF Maintenance and Operation expenses per unit of sewage treated, or causes the violation of any federal or state law or regulation. The offending Participant shall pay for any additional cost or expense caused by its breach of this paragraph. Funded from SKWRF operating revenues, the District shall acquire and maintain property and general liability insurance for SKWRF with limits in accordance with standard practice at any such time. The City shall be a named additional insured on any property or general liability insurance policy for SKWRF. The District shall hold the City harmless and defend all claims for personal injury or property damage, including attorney fees, arising out of or in connection with its maintenance and operation of SKWRF. The provisions of this Section 7 shall survive the expiration or termination of this Agreement. As a condition of the District's operation and maintenance of SKWRF, the District shall be liable for all penalties and assessments charged against the SKWRF by any state or federal agency resulting from negligence, misfeasance or malfeasance in its maintenance and operation of the facility, and shall further indemnity and hold harmless the City from any such penalty or assessment. Section 8 Local Rates and Charges Each Participant agrees to conform its rates and charges for sewage collection, treatment and disposal service to equitable standards consistent with the requirements of applicable federal and state agencies. Section 9 Expansion — Improvement of SKWRF (a) Expansion. At such time as SKWRF reaches 85% of capacity, or SKWRF is required to be expanded by federal or state agencies having jurisdiction over the facilities, the Participants shall immediately commence the planning, design and construction of the expansion of SKWRF. Expansion of SKWRF shall also be deemed required if directed by a federal or state agency in order to comply with existing federal and/or state standards or regulations. SKWRF expansion or upgrades to be constructed shall be agreed upon by the Participants, but in no event shall such expansion or upgrades be less than the capacity and quality that is required by applicable federal, state or local standards or regulations or the minimum capacity and quality which good engineering practice would dictate under the circumstances. The Participants shall confer and negotiate a method for financing the expansion that shall be based on a funding formula and method of payment mutually agreed to by the Participants. (b) Capital Improvements. If regulatory agencies with jurisdiction over the SKWRF direct the upgrading of SKWRF by the making of qualitative improvements to such facilities, the Participants shall immediately commence the planning, design and construction of the improvements. The Participants shall confer and negotiate a method for financing the Wastewater Facilities Management Interlocal Agreement Page 6 of 11 improvements that shall be based on a funding formula and method of payment mutually agreed to by the Participants. Section 10 Advisory Committee There is created the SKWRF Advisory Committee which shall consist of three (3) representatives of each of the Participant's legislative bodies, which appointments shall be made as determined by the individual Participants. Each representative, including the chairperson, shall have one vote on matters brought before the committee. It shall be responsibility of the Advisory Committee to: 1) review and approve SKWRF's operating and capital budgets, 2) the maintenance and operation of SKWRF and plan for future SKWRF's capital improvements, 3) recommend adequate funding of SKWRF based on equitable share of revenue contributions for the Participants, 4) foster cooperation between the Participants under this Agreement, 5) review budget status reports and financial management policies, and 6) otherwise perform the duties assigned to it by this Agreement. The Advisory Committee shall select its chairperson and such other officers, and shall fix a time and place for its meetings and establish such rules and procedures as it deems appropriate. Except as provided herein, the Advisory Committee shall be advisory to the Participants respecting all conditions required in the Agreement. The District shall submit to the Advisory Committee all proposed and final budgets, grants, grant applications and other matters related to the Advisory Committee's responsibilities or that the Advisory Committee requests relating to SKWRF. All Participants shall submit to the Advisory Committee annually and at other times when requested, all data pertaining to water consumption, sewerage discharge, sewer connections, sewage quality, plans for additional Local Facilities, ERUs and other information relating to SKWRF. The Advisory Committee shall annually review the ERU factor assigned to each nonresidential unit and shall make necessary adjustments based on actual or estimated sewage discharge as it deems appropriate. Section 11 Disputes In the event of a dispute between any of the Participants, including but not limited to SKWRF Costs, the estimated or actual SKWRF Maintenance and Operation Expenses, the number of ERUs of any participant or the compliance with any maintenance, management operation or construction standards or requirements, any party to such dispute may submit the dispute to the Superior Court of Kitsap County for arbitration proceedings as provided by Chapter 7.04A RCW. Such arbitration shall be limited to the interpretation and application of this Agreement and shall not impair the City's or the District's contractual and debt obligation to third parties . The arbitrator appointed shall prescribe the rules of the arbitration not agreed upon by the parties to the dispute. The arbitrator shall be provided with all legal and equitable power to fully and completely settle any disputes that arise. The parties to the dispute may also agree upon any other method of resolving this dispute prior to arbitration, including but not limited to a meeting Wastewater Facilities Management Interlocal Agreement Page 7 of 11 of the parties' governing bodies and/or mediation. Each party to a dispute shall be responsible for its attorney fees and costs. Section 12 Industrial Cost Recovery - Industrial Share Payment Under the provisions of the Federal Water Pollution Control Act (the Act), 33 U.S.C. §1251 et seq., sewerage agencies providing wastewater treatment must identify all industrial/commercial waste dischargers as defined by the United State Environmental Protection Agency (EPA). Once identified, the Act requires that the industry must repay that portion of any federal grant received by local agencies for wastewater treatment relating to the treatment of that discharger's industrial waste discharges. Each Participant agrees that any waste discharger whose total discharge into SKWRF is sufficient to cause that discharger to be classified as a significant industrial waste discharger as described by Pretreatment of Pollutants Introduced into Publicly Owned Treatment Works, October, 1973, EPA, as amended, shall be required to enter into an agreement with the Participant into the Local Facilities and provide payment of any required local and industrial cost recovery costs pursuant to federal and state regulations. Any Participant which receives industrial cost recovery funds from any affected industry or a federal or state agency shall pay all such money to the SKWRF, which in turn shall use that money in the SKWRF capital improvement budget to fund the cost of future capital improvement projects. In addition to the industrial cost recovery payment and any sewer charges of a Participant for its Local Facilities, the industry shall pay to SKWRF for payment of the SKWRF costs based on its share of sewage flow capacity and the cost of those portions of the SKWRF designed to handle BOD loadings and suspended solids from that industry and the industry's share of the SKWRF maintenance and operation expenses and bond coverage requirements based on sewage flow and the expenses of handling and treating the BOD loadings and suspended solids for that industry, which additional payment is referred to in this Agreement as the "industrial share payment." The precise amount of the industrial share payment payable by any industry cannot be determined at this time, but will be specified in a later Agreement between that industry, the Participant, the Local Facilities into which that industry initially discharges its sewage, and the City. Such later Agreement shall provide for the times and manner such payment will be made. Section 13 Access to SKWRF - Cooperation The Participants enter into this Agreement committing all sewage discharge into their Local Facilities to be transported to the SKWRF for treatment and disposal, thus foregoing the opportunity of treating and disposing of such sewage individually and not risking the control of the growth of or accessibility to sewers to property owners within their respective communities by other Participants or to property owners lying outside the boundaries of all Participants but within the areas for which the SKWRF are designed to serve by any Participant. Because this Agreement contemplates that all Participants will use the SKWRF and most, if not all, Wastewater Facilities Management Interlocal Agreement Page 8 of 11 Participants will be transporting sewage collected in their Local Facilities through the political jurisdictions of one or more other Participants, the Participants declare and agree that this Agreement is not intended as an instrument to permit one Participant to control the amount of sewerage collection service furnished by another or by a nonparticipant within the area for which the SKWRF is_designed to serve. All Participants will cooperate to provide the other Participants and nonparticipants with reasonable access for sewage flow to the SKWRF either by sharing capacity, if reasonably available, through Local Facilities at reasonable and nondiscriminatory charges or by permitting the acquisition of necessary rights -of -way, franchises and permits through and under public streets and property under reasonable conditions for such access. Participants agree they will permit any area outside their boundaries but within the designated service area of SKWRF to be served by SKWRF in accordance with the above standards and under terms respecting the quantity and quality of sewage discharge that will be no more burdensome than those applicable to the Participants. Section 14 Assignment/Dissolution Without the written consent of all Participants, no Participant shall have the right to assign its interest in this Agreement or any of its rights and obligations hereunder either by operation of law or by voluntary agreement to any third party or to terminate its obligations hereunder by dissolution or otherwise unless one Participant shall be lawfully merged into another Participant, municipal corporation or political subdivision, or all of the Local Facilities of one Participant located within the area for which SKWRF was designed to serve shall be lawfully acquired by another Participant, and this Agreement shall be binding upon and inure to the benefit of the respective successors and assigns of the Participants, except in the event a municipal corporation shall be created pursuant to law to perform the function of sewage disposal for the area for which SKWRF is designed to serve. The Participants may assign SKWRF responsibilities hereunder to such municipal corporation subject to all other terms and conditions of this Agreement. In the event the District should be dissolved or should no longer be authorized to operate sewer facilities, the Local Facilities owned and operated by the District and any outstanding debts shall be assigned and transferred to the City in accordance with applicable state law, including but not limited to Chapter 35.13A RCW. Upon such dissolution of the District, the City shall remain obligated to continue to maintain and operate the sewer treatment facilities. Section 15 Notices Whenever in this Agreement notice is required to be given, the same shall be given by certified mail addressed to the respective Participants at the following addresses: City of Port Orchard West Sound Utility District City Hall 2924 SE Lund Avenue 216 Prospect Street Port Orchard, Washington 98366 P.O. Box 186 Port Orchard, WA 98366 Wastewater Facilities Management Interlocal Agreement Page 9 of 11 unless a different address shall be hereafter designated in writing by either of the Participants. The date of giving such notice shall be deemed to be date of mailing thereof. Billings and payments described in paragraph 7 may be made by regular mail. Section 16 Effective Date, Term of Agreement The effective date of this Agreement shall be 1 - 33 , 2014. Because this Agreement gives all Participants rights and obligations regarding SKWRF facilities, such rights and obligations must continue until terminated by agreement. This Agreement shall be for a term of twenty five (25) years from the date of this Agreement unless terminated earlier as set forth below. Upon providing the other Participant with a one-year written notice, any Participant may individually terminate its participation and rights and obligations under this Agreement provided all bonds or loans are retired or payment thereof are fully provided for, secured and funded. After the first five (5) years of this Agreement and subsequent five (5) year periods, any Participant may request a review of the terms and conditions of the Agreement to determine if any amendments or modifications of this Agreement are needed. Section 17 Repeal of Agreements The Interlocal Agreements entered into between the City and District on January 31, 1983, August 14, 2012, and December 11, 2013, regarding the maintenance, capital improvements and operations of the Joint Facilities are hereby repealed. Section 18 Complete Agreement This Agreement constitutes the full and complete agreement of the parties as to the matters contained herein. No other verbal or prior written understandings shall be provided with any legal effect whatsoever. Any amendments hereto shall be in writing and signed by both parties. Section 19 Reasonable Interpretation For the reason that both parties hereto have had ample opportunity to provide input for the preparation of this Agreement, it shall not be interpreted in favor of or against either party: it shall be provided with a reasonable interpretation to the end that its terms and intent may be fully and reasonably implemented. Section 20 Approval of Parties The City's governing body duly considered and entered into this Agreement at its regularly scheduled public meeting held on the day of 2014, and authorized the individuals signing this Agreement hereafter to sign the same on its behalf. The District 's governing body duly considered and entered into this Agreement at a public meeting held on the Wastewater Facilities Management Interlocal Agreement Page 10 of 11 12"' day of February, 2014, and authorized the individuals signing this Agreement hereafter to sign the same on its behalf. CITY OF PORT ORCHARD Mayor Tim Matthes Date of Signing: &/ ' � - R� q ATT T: Port Orchard City Cler p • ° V • • YY • C?: P'C� APPROVED AS TO FORM: „ IM11 F1„�,���` ,z�w Port Orchar Ci Atto y WEST SOUND UTILITY DISTRICT by: ' Comrnissioa460imfiart Date of Signing: / 1Z Wastewater Facilities Management Interlocal Agreement Page 11 of 11 EXHIBIT "A" GAFFNER'S GARDEN TRACTS, REPLAT PTN THAT PORTION OF GAFFNER PARK AND LOT 1, BLOCK 7, PLAT OF GAFFNER'S GARDEN TRACTS, VOLUME 2, PAGE 61 OF PLATS, AND THAT PORTION OF BLOCK B, AND LOT 1, BLOCK C, REPLAT OF GAFFNER'S GARDEN TRACTS, VOLUME 2, PAGE 89 OF PLATS, AND THAT PORTION OF VACATED DANIEL AVENUE AND PORT ORCHARD STREET AND FRONT STREET, PER KITSAP COUNTY COMMISSIONER'S JOURNAL, VOLUME 3, PAGE 326, AND THAT PORTION OF VACATED BEACH DRIVE, BAY STREET AND OLNEY AVENUE, PER KITSAP COUNTY COMMISSIONER'S JOURNAL, VOLUME 13, PAGE 337 AND VOLUME 15, PAGE 242, ALL IN THE NORTHEAST QUARTER OF SECTION 25, TOWNSHIP 24 NORTH, RANGE 1 EAST, W.M., IN KITSAP COUNTY, WASHINGTON, DESCRIBED AS FOLLOWS: COMMENCING AT THE EAST ONE -QUARTER CORNER OF SAID SECTION 25; THENCE NORTH 1015'24 EAST, ALONG THE EAST LINE OF THE NORTHEAST QUARTER OF SECTION 25, 1924.48 FEET, TO THE CENTERLINE OF COUNTY ROAD (BAY STREET); THENCE NORTH 72136'57 WEST, ALONG CENTERLINE OF BAY STREET, 221.24 FEET; THENCE CONTINUING ALONG THE CENTERLINE OF BAY STREET, NORTH 85°38'37 WEST, 684.22 FEET; THENCE LEAVING SAID CENTERLINE, SOUTH 4021'23 WEST, 30.00 FEET TO THE SOUTH RIGHT-OF-WAY MARGIN OF BAY STREET AND THE TRUE POINT OF BEGINNING; THENCE SOUTH 85038'37 EAST, ALONG SAID SOUTH MARGIN. 111.89 FEET TO A POINT OF CURVATURE; THENCE SOUTHEASTERLY ALONG A CURVE TO THE RIGHT, HAVING A CENTRAL ANGLE OF 79014'02 AND A RADIUS OF 35.00 FEET FOR AN ARC DISTANCE OF 48.40 FEET TO A POINT ON THE WESTERLY RIGHT-OF-WAY MARGIN OF OLNEY AVENUE; THENCE SOUTH 6124'35 EAST, ALONG SAID WESTERLY MARGIN, 855.33 FEET; THENCE CONTINUING ALONG SAID WESTERLY MARGIN SOUTH 5044'55 WEST, 82.44 FEET; THENCE LEAVING SAID WESTERLY MARGIN NORTH 88020'59 WEST, ALONG THE SOUTH LINE OF THAT CERTAIN PROPERTY AS DESCRIBED IN DEED RECORDED UNDER KITSAP COUNTY AUDITOR'S FILE NO. 35866,256.46 FEET; THENCE NORTH 19045'10 EAST, 133.17 FEET; THENCE NORTH 16123'27 WEST, 185.57 FEET; THENCE NORTH 1013'42 WEST, 87.99 FEET; THENCE NORTH 21020'01 EAST, 45.33 FEET; THENCE NORTH 49°59'19 EAST, 59.30 FEET; THENCE NORTH 85038'37 WEST, 185.44 FEET; THENCE NORTH 9023'28 EAST 200.57 FEET, TO A POINT OF CURVATURE; THENCE NORTH WESTERLY ALONG A CURVE TO THE LEFT, HAVING A CENTRAL ANGLE OF 29021'49 , AND A RADIUS OF 362.69 FEET FOR AN ARC DISTANCE OF 185.88 FEET; THENCE NORTH 19058'21 WEST, 76.86 FEET, TO A POINT OF CURVATURE; THENCE NORTHEASTERLY ALONG THE ARC OF A CURVE TO THE RIGHT HAVING A CENTRAL ANGLE OF 124011'18 , AND A RADIUS OF 35.00 FEET FOR AN ARC DISTANCE OF 75.86 FEET TO A POINT OF REVERSE CURVATURE; THENCE EASTERLY ALONG A CURVE TO THE LEFT, THE CENTER POINT OF SAID CURVE LYING NORTH 14012'57 EAST, 746.78 FEET, THROUGH A CENTRAL ANGLE OF 9051'34 , FOR AN ARC DISTANCE OF 128.50 FEET TO THE TRUE POINT OF BEGINNING. CONTAINING 6.14 ACRES. SKWRF Fixed Asset List As of 12/31/2013 EXHIBIT "A" Asset Description Installed Life Orig Cost Accum Depr Book Val JAE Treatment Pit -Aeration Diffuser 500-0036 CIP03-Aeration Diffuser System 01-01-2004 120 40,273 40,273 0 500-0037 Aeration Diffuser System 01-04-2005 120 606 545 61 JAE Treatment Plt-Aeration Diffuser 40,879 40,818 61 JCE Office Equip & Furniture 02181 Canon Copier 01-01-2004 120 6,317 6,317 0 02188 Telephone System 01-01-2005 120 4,794 4,313 481 02202 Ricoh Copier MPC2800 01-01-2010 120 6,767 2,435 4,332 500-0021 CIP06- Office Furniture 01-01-2007 120 27,154 18,945 7,714 JCE Office Equip & Furniture 45,032 32,010 12,527 JCO General Plt-Computers 02184-6 Dell Monitors (3) 01-01-2005 72 1,517 1,517 0 02195 PowerEdge Server 01-01-2004 72 2,631 2,631 0 02216 Dell Optiplex GX620 01-01-2007 72 1,731 1,731 0 02218 Panasonic Laptop CF-51 01-01-2007 72 3,206 3,206 0 500-0012 Optiplex Computers 01-01-2004 72 2,314 2,314 0 500-0094 Telemetry 01-01-2008 36 5,951 5,951 0 JCO General Plt-Computers 17,351 17,351 0 JFM Flow Measuring Devices 02147 F1exMaster Flowmeter 01-01-2005 120 3,664 3,296 368 500-0022 1996 Capital Expenditures 01-01-1997 120 2,327 2,327 0 500-0023 Digester Liquid Sensors 01-01-2001 120 4,125 4,125 0 500-0024 Foxboro Magnetic Flow Transmitte 01-01-2002 120 1,269 1,269 0 928-0015 Electromagnetic Flowmeter 12-01-2013 180 11,274 63 11,211 JFM Flow Measuring Devices 22,659 11,080 11,579 JLE General Plt-Lab Equipment 02112 Digester Flow Meter 01-01-1999 120 3,316 3,316 0 02146 Gas Detector 01-01-1999 120 1,637 1,637 0 02164-1 Sampler 01-01-2001 120 4,739 4,739 0 02164-2 Sampler 01-01-2001 120 2,944 2,944 0 02167 Incubator 01-01-2002 120 920 920 0 02194 Harvey MC10 Sterilizer 01-01-2006 120 5,791 4,631 1,160 500-0066 1996 per B/S-Capital Expenditure 01-01-1997 120 17,664 17,664 0 500-0067 Effluent Sampler 01-01-1999 120 3,779 3,779 0 500-0104 PST8 SamplerPST8D1F1C7H2 O1-01-2008 120 2,761 1,655 1,107 500-0105 XS204 Balance 220g x 0.1MG 01-01-2008 120 4,064 2,436 1,628 JLE General Plt-Lab Equipment 47,613 43,719 3,894 JOU Outfall 500-0038 1996 Capital Expenditures 01-01-1997 420 499,516 242,622 256,894 JOU Outfall 499,516 242,622 256,894 JSD Treatment Plt-Sludge Dewatering 02174 Conveyor Lifting Device 01-01-2004 180 3,198 2,131 1,068 1 SKWRF Fixed Asset List As of 12/31/2013 EXHIBIT "A" Asset Description Installed Life Orig Cost Accum Depr Book Val 500-0026 Sludge Equip"87 01-01-1997 180 339,754 339,754 0 500-0027 WAS Primary Pump 01-01-2000 180 914,558 853,576 60,982 500-0028 Progressive Cavity Pump 01-01-2002 180 11,533 9,225 2,308 500-0030 Odor Control Sludge Dewatering 01-01-2002 180 46,496 37,194 9,302 500-0031 Engineering Upgrades 01-01-2003 180 204,692 150,101 54,591 500-0032 Centrifuge Project 01-01-2003 180 485,088 355,723 129,365 500-0034 Flotwegg Centrifuge Rebuild 01-01-2005 180 6,945 4,164 2,780 500-0035 CIP05-Centrifuge Parts 01-01-2006 180 49,251 26,263 22,987 500-1213 CIP 10-Odor Control 01-01-2013 180 21,785 1,307 20,478 928-0016 Flottwegg 12-01-2013 180 30,491 169 30,322 928-0017 CIP12-Disc Thickener 12-01-2013 180 177,514 986 176,527 JSD Treatment Plt-Sludge Dewatering 2,291,304 1,780,595 510,710 JST Gen.Plt-Structure & Improvement 500-0001 Initial Plant 01-01-1983 420 7,715,242 6,833,465 881,778 500-0002 Plant General Upgrade 01-01-1996 420 151,062 77,686 73,376 500-0003 Storage Shed 01-01-1997 420 20,718 10,061 10,657 500-0005 2 Chem-Pruf Doors 01-01-2006 420 6,469 1,477 4,993 500-0006 CIP05-Shop Remodel 01-01-2007 420 24,769 4,952 19,817 500-0007 CIP05-Methane Gas Pipe 01-01-2007 420 62,429 12,484 49,945 500-0008 CIP-Mud Room 01-01-2007 420 2,943 589 2,354 500-0090 CIP-Metathane Pipe 01-01-2008 600 14,299 1,714 12,585 500-I 101 CIP I I -Rebuild 2nd Clarifier 01-01-2012 600 85,989 3,096 82,894 500-7001 2007 Plant Exp from City of PO 01-01-2008 600 21,525,250 2,324,762 19,200,488 500-7002 Capitalized 2007 CIP Project 01-01-2008 600 485,578 57,103 428,475 928-0014 Glass Windows 12-01-2013 600 99,753 166 99,586 928-0019 CIP08-Reclaim Water System 12-01-2013 120 881,051 0 881,051 JST Gen.Plt-Structure & Improvement 31,075,552 9,327,553 21,747,999 JTE Treatment Plt-Equipment 02183 Eurodrive Elec Motor 01-01-2004 180 1,642 1,093 549 500-0039 1996 B/S -Capital Expenditures 01-01-1997 180 2,056,193 2,056,193 0 500-0040-1 Gas Piping & Burners 01-01-1998 180 28,213 28,213 0 500-0040-2 Varec Flame Assembly 01-01-2005 180 5,239 3,141 2,097 500-0043 Primary Clarifier -Rehab 01-01-1999 180 16,559 16,559 0 500-0044 1999 per B/S Capital Expenditure 01-01-2000 180 10,153 9,476 678 500-0045 1999 per B/S Capital Expenditure 01-01-2000 180 530 501 36 500-0046 Variable speed Control 01-01-2001 180 9,931 8,605 1,326 500-0047 Bowl Assembly -Centrifuge 01-01-2001 180 5,529 4,790 739 500-0048 Wetwell monitor 01-01-2002 180 3,899 3,117 782 500-0051 Sand Handler -small Trash Pump 01-01-2005 180 1,851 1,108 742 500-0052 Hydromatic Pump 01-01-2005 180 4,911 2,944 1,966 500-0053 Hydromatic Pump 01-01-2005 180 5,403 3,240 2,163 500-0055 Honeywell 7800 Contrls 01-01-2006 180 5,271 2,809 2,462 500-0056 Primary Scope 01-01-2006 180 13,607 7,255 6,352 500-0057 T3 Aerator Strips 01-01-2006 180 8,631 4,601 4,030 500-0058 CIP04-Digester Mixing System 01-01-2006 180 264,587 141,109 123,478 500-0059 CIP05-Class A Digester System 01-01-2007 180 85,038 39,681 45,357 SKWRF Fixed Asset List As of 12/31/2013 EXHIBIT "A" Asset Description Installed Life Orig Cost Accum Depr Book Val 500-0060 CIP05-Chlor System 01-01-2007 180 52,535 24,513 28,022 500-0061 CIP-Gas Instrum 01-01-2007 180 764 357 408 500-0095 Moyno Pump 01-01-2008 180 12,681 5,070 7,610 500-0096 Curtis Reciprocating Compressor 01-01-2008 180 5,202 2,079 3,123 500-0097 324TC Footless Reliance Motor 01-01-2008 180 6,968 2,786 4,183 500-0098 Exp Tank w/ Seismic Restraints 01-01-2008 180 3,987 1,593 2,394 500-0099 Moyno Pump 01-01-2008 180 18,784 7,512 11,272 500-0100 Mag Meter w/ Protection Plate 01-01-2008 180 4,262 1,703 2,560 500-0101 CIP07-Dechlorination 01-01-2008 180 10,992 4,395 6,597 500-0102 CIP07-PLC Integration 01-01-2008 180 19,958 7,982 11,976 500-1001 CIP08-Zenon Mods 01-01-2011 180 65,049 11,708 53,342 500-1002 CIP 2010-PLC Integration 01-01-2011 180 17,772 3,199 14,573 500-1210 CIP08-Zenon Project 01-01-2013 180 19,777 1,187 18,590 500-1211 CIP09-CAS Blower 01-01-2013 180 201,171 12,070 189,101 500-1212 CIP09-Water Heater 01-01-2013 180 22,565 1,354 21,211 500-8001 5 CIP 2008 01-01-2009 180 62,597 18,642 43,554 928-0001 CIP12-Non Portable Water Booster 06-01-2013 180 36,845 1,433 35,412 928-0002 CIP12-Grit Classifier & Reroute Line 06-01-2013 180 88,316 3,435 84,882 928-0008 3 Way Valve 08-26-2013 180 11,899 277 11,622 928-0018 CIPI I-Cahts Modifications 12-01-2013 180 104,749 582 104,167 928-0020 CIP12-Instrumentation Upgrades 12-01-2013 180 16,076 0 16,076 JTE Treatment Plt-Equipment 3,310,137 2,446,309 863,434 JTO General Plt-Small Tools & Equipment 02162 Scaffolding Kit 01-01-2002 120 1,802 1,802 0 02169 10 ton puller set 01-01-2002 120 550 550 0 02170 1/2" hole hawg drill 01-01-2002 120 322 322 0 500-0080 Pressure Washer 01-01-1997 120 2,492 2,492 0 500-0088 Diesel Compressor 01-01-2005 120 9,602 8,641 962 JTO General Pit -Small Tools & Equipment 14,768 13,807 961 JVE General Plant -Vehicles 500-0062 1983 Dump Truck (P.O.) 01-01-1997 120 81,256 81,256 0 500-0103 Forklift at WA Liftruck 01-01-2008 120 22,322 13,391 8,931 500-1100 Ford F350-96141 01-01-2012 120 26,976 4,856 22,121 500-1300 2010 Ford Escape 05-01-2013 120 12,500 750 11,750 JVE General Plant -Vehicles 143,054 100,252 42,802 Totals 37,507,865 14,056,117 23,450,858 3