HomeMy WebLinkAbout11 Accounting and Human Resource Positions Agenda Item # 11
Memorandum
To: Board of Directors
From: Peter Holzmeister
Date: April 15, 2005
Subject: Finance and Accounting Manager and Human Resource Administrator
positions
Why this matter is before the board: This matter involves creating two new
professional positions and establishing a salary scale for them. This is implementation
of one of the issues raised at the board's strategic plan workshop, so it is brought to the
board for discussion.
History: During the past couple of strategic plan workshops we have talked about how
the District is growing. The organization needs to change accordingly. We are
performing more sophisticated tasks, using more technology, changing processes,
looking further into the future, planning more. We are at a point where the management
of the District needs to focus on managing process and monitoring and reporting results
to the board. Management needs to constantly evaluate performance and make
proposals for improvement to the board. Management needs to engage in a dialogue
with the board about policy, performance, and long-term trends.
The position of Administrative Services Manager is a key management position at the
District. Mary Chapman is overloaded. She is performing detailed accounting
transactions, such as preparing journal entries. She and I together are performing
detailed human resource functions, such as conducting salary and benefit surveys. She
frequently works six days a week or works until late in the evening. She has no time to
review process, monitor performance or look into the future.
Finance and Accounting: Over the last couple of years there have been new
accounting rule changes such as GASB 33 and GASB 34 which have had a major
impact on how we do and report our work. There will continue to be major GASB '
pronouncements that will increase demands on the accounting staff. g
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The accounting staff needs closer supervision and support than can currently be
provided. Often work that should be performed each month doesn't get done until the
end of the year making the audit preparation process more time consuming. While
Mary performs or closely monitors the more complex accounting activity, the shear
increase in volume and complexity requires that we have someone who can manage
and monitor the activity of the accounting staff on a daily basis.
Human Resources: The District continues to add to staff. Also, we have lost employees
for various reasons. Employees have retired, several have left because they can't
afford to live in Truckee and some have left for other reasons. With the changes in
employment laws particularly in the area health care, privacy and drug testing areas,
more work is required. The hiring process takes a lot more time. As our community
and the District continue to grow, the human resource demands will continue to
increase and become more complex.
The auditors are always evaluating processes for segregation of duties. An area they
have discussed a change in is to separate the human resource activity from the payroll
function. Currently our accounts payable/payroll clerk performs many of the human
resource processes. Filling the position of human resources administrator will help us
accomplish that separation of duties. While there are several of us involved in the
human resource processes, it would be much more efficient to concentrate most of
these activities in a human resource administrator position.
Administrative Services Manager: There are many things that need to be done that end
up on the back burner because there just isn't enough time in the day. Once these
positions are filled and those filling the positions are able to take over some of Mary's
current responsibilities in these areas, she will begin to address other areas of need.
She will be able to manage the department from a higher level. She will continue to
review and monitor the results of the department's work, update and develop much
needed policies and operating procedures, coordinate the revision of department job
descriptions and physical job descriptions, perform employee evaluations on a regular
basis, hold more frequent department staff meetings and work with the management
team. Her goal is to focus on continuing to streamline the operation, improve the skills
and education of the staff and perform long-term planning.
The budget for 2005 contains funding for two new positions: Finance and Accounting
Manager and Human Resources Administrator.
New information: Attached are job descriptions for the positions. Also attached is a
suggested salary range for the positions. We are compiling salary survey information
that we have gathered into a reasonable format and will share that with the board as
soon as possible.
Recommendation: This is a workshop item so no formal action is requested of the
board.
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TRUCKEE DONNER PUD SALARY SCALE FOR MANAGEMENT AND EXEMPT EMPLOYEES-2005
Assistant Admin Electric Electric Water Electric Water
General General Services Water Utility Utility Telecom System S sv tem Su erin- Su erin-
Steps Manager Manager Manager Manager Manager Manager Engineer Engineer tendent tendent
Step $ 131,127.24 $ 120,199,97 $ 98,345.43 $ 98,345.43 $ 98,345.43 $ 98,345A3 $ 92,881.80 $92,881.80 $ 87,418.16 $ 87,418,16
Step 4 $ 126,756.33 $ 115,829,06 $ 95,067,25 $ 95,06Z25 $ 95,067.25 $ 95,067.25 $ 90,040,70 $90,040.70 $ 85,232.71 $ 85,232.71
Step $ 122,385.42 $ 111,458.15 $ 91,789.07 $ 91,789.07 $ 91,789.07 $ 91,789,07 $ 87,199.61 $87,199.61 $ 83,047.25 $ 83,047,25
Step 2 $ 118,014.52 $ 107,087.25 $ 88,510.89 $ 88,510.89 $ 88,510.89 $ 88,510.89 $ 84,358,52 $84,358.52 $ 80,861.80 $ 80,861.80
Step $ 113,643,61 $ 102,716.34 $ 85,232.71 $ 85,232.71 $ 85,232.71 $ 85,232.71 $ 81,517.43 $81,517.43 $ 78,676.34 $ 78,676.34
Entry $ 109,272.70 $ 98,345.43 $ 81,954.53 1$ 81,954.53 1$ 81,954.53 $ 81,954.53 $ 78,676.34 $78,676.34 $ 76,490.89 $ 76,490.89
Support Associate Associate Finance& Human
Services GIS co- Planning Senior Executive Electrical Water Accounting Resources
Steps Manager ordinator Director Accountant Secretary Engineer Engineer Manager Administrator
Step 5 $ 81,954.53 $ 85,232.71 $ 78,676.34 $ 78,676.34 $ 54,636.35 $ 81,370.00 $ 81,370.00 $92,881.80 $ 68,003.00
Step 4 $ 79,331.98 $ 81,735.98 $ 76,053.80 $ 76,053.80 $ 52,450.90 $ 78,486.00 $ 78,486.00 $90,040.70 $ 65,469.00
Step 3 $ 76,709.44 $ 78,239.25 $ 73,431.25 $ 73,431.25 $ 50,265.44 $ 75,602.00 $ 75,602.00 $87,199.61 $ 62,934.00
Step $ 74,086.89 $ 74,742.53 $ 70,808.71 $ 70,808.71 $ 48,079.99 $ 72,718,00 $ 72,718.00 $84,358.52 $ 60,399.00
Step $ 71,464.35 $ 71,245.80 $ 68,186.16 $ 68,186.16 $ 45,894.53 $ 69,834.00 $ 69,834.00 $81,517.43 $ 57,865.00
Entry $ 68,841.80 $ 67,749.07 $ 65,563.62 1$ 65,563.62 $ 43,709.08 $ 66,950.00 $ 66,950.00 1$78,6 76.34 $ 55,330.00
FINANCE AND ACCOUNTING MANAGER
NATURE OF WORK
Under general direction of the administrative services manager, administers the finance and
accounting functions of the District. Must work independently to process daily work. Supervises
the accounting staff of the District. Exercises a high degree of decision making involving the
analysis of fact and circumstances and must be able to recommend procedures where there is no
precedent. Has regular contact with District management, employees, board of directors,
customers and consultants requiring professionalism, maturity, tact and diplomacy. The finance
and accounting manager must maintain a high degree of confidentiality with regards to all
employee issues. Engages in light physical exertion on an occasional basis and works in an office
environment.
EXAMPLES OF WORK
1. Monitors and evaluates accounting staff performance on a regular basis, and makes
recommendations for recognition and discipline when necessary.
2. Assists in the development of policies relating to finance, accounting, cash management
and operating procedures.
3. Responsible for preparation of monthly treasurer's report, including cash disbursements,
financial statements, budget reports, statement of general fund, investment report, funds
status report and any other financial report that may be added from time to time.
4. Oversees the accounts payable and payroll functions.
5. Reviews for accuracy and signs off on all monthly journal entries and year-end accruals.
6. With input from other management staff, prepares annual financial report including
management's discussion and analysis, balance sheets, statement of revenues,
expenses, changes in net assets, statements of cash flows, notes to financial statements
and other supplemental reports as required.
7. Coordinates the annual audit of the District's financial records. Works with the District's
auditors to respond to all information and document requests.
8. Follows generally accepted accounting principles in recording and accounting for District
accounting and finance transactions. Reads and interprets FASB and GASB accounting
rules to make sure that the District is in compliance with these rules.
9. Assembles annual budget as submitted by management, department heads and
superintendents for presentation to the General Manager. Projects annual revenues using
historical records and proposed growth information.
10. Tracks all loan activity including principal and interest payment activity, submittal for loan
advances, interest accruals, reserve fund requirements, continuing disclosure
requirements, debt service ratio calculations where required and all other loan document a
compliance requirements.
11. Supervises cash management activity including recording and balancing customer
payment activity, loan advances, wire transfers, new construction payments,
miscellaneous billing payments and inter-fund transfers. Makes regular transfers as
needed to and from the Local Agency Investment Fund or other financial institution per the
District's investment policy.
12. Oversees, reviews and approves the preparation of monthly, quarterly and annual reports
as required by various governmental agencies.
13. Maintains an accounting procedures manual for each accounting procedure performed to
be used for employee training, management review and auditor review.
14. Oversees the completion of various insurance coverage applications and schedules for the
District's annual property and liability insurance renewal.
15. Performs other duties as required.
QUALIFICATIONS REQUIRED
A college degree in accounting or business administration is required. A CPA license is highly
desirable. At least ten years of accounting experience preferably in a utility environment is
required. Should have at least five years experience supervising employees and working with
department heads, managers and supervisors. Experience in written and oral communications,
budgeting, preparation of financial statements and budget reports is required. Should have a
thorough knowledge of all office and staff procedures, equipment usage, administrative functions
and management. Must be proficient in the use of spreadsheet, word processing and database
programs. Should have knowledge and experience in the handling of personnel matters,
organizational planning and complex financial matters. Should be able to understand the District's
policies and procedures and be able to interpret them for other staff personnel. Should be a self-
starter who can develop ideas, propose plans and execute them with a minimum amount of direct
guidance and supervision. Must have good character and reputation and be able to treat all
employee information with the highest degree of confidentiality. Must have the ability to present
ideas and to motivate others in pursuing organization goals and objectives of the District. Should
be especially skilled in areas of finance, accounting and cash management and be able to apply
the latest accounting rules and procedures in these areas. Possession of a valid Department of
Motor Vehicles Driver's license.
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HUMAN RESOURCES ADMINISTRATOR
NATURE OF WORK
Under general direction of the administrative services manager, administers the human resources duties of
the District. Must work independently to process daily work. Exercises a moderate degree of decision
making involving the analysis of fact and circumstances and must be able to recommend procedures
where there is no precedent. Has regular contact with District management, employees, customers and
consultants requiring professionalism, maturity, tact and diplomacy. The human resources administrator
must maintain a high degree of confidentiality with regards to all employee issues. Engages in light
physical exertion on an occasional basis and works in an office environment.
EXAMPLES OF WORK
1) Maintains District's position classification manual making sure it includes all position job
descriptions for management, exempt and bargaining unit positions. Works with District's
occupational health/physical therapy organizations to maintain physical job descriptions. Identifies
essential job duties of each position.
2) Assists the administrative services manager and the general manager in the development of District
policy relating to human resources related policies and operating procedures. Participates in
employee training on these policies.
3) Administers the District's drug testing program. Schedules training for all covered employees and
supervisors. Works with the District's contract company, department heads and local testing lab to
coordinate random drug and alcohol tests. Maintains drug and alcohol records to meet Department
of Transportation reporting requirements. Assists department managers in following District policy
when positive drug and/or alcohol test results are received.
4) Administers District human resources activities to assure compliance with state and federal laws.
Arrange for employee training as directed.
5) Administers employee benefit programs including medical, dental, vision, long-term disability, life
insurance, pension plan and self funded programs. Enroll and remove employees, directors and
retirees as appropriate.
6) Administers voluntary programs such as deferred compensation, credit union deductions and
supplemental insurance deductions.
7) Maintains employee personnel and medical related files.
8) Responds to employment verifications in writing as required.
9) Administers the union contract(s) for the District. Answers contract related questions. Consults
with the general manager for clarification of contract language. Works with the general manager
and assistant general manager with regards to labor management issues.
10)Administers the District's employment processes. Keeps files of all employment applications and
resumes filed with the District. Posts notices position vacancies; advertises positions in appropriate
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media; provides support to department mangers in the hiring process including arranging for and
administering appropriate written tests, communicating with applicants, scheduling interviews,
scheduling pre-employment physicals, sitting in on interviews as an observer, checking references,
following up on drug and alcohol program participation requirements. Provides new employee
orientations and signs employees up in fringe benefit programs.
11) Maintains employee training development and licensing records and works with department
heads/superintendents to schedule training. Maintains records of required certificate renewal dates
and Class A license requirement renewals. Notifies department heads/superintendents in advance
of expiration. Follows up with employees on DMV required physicals.
12) Keeps records of employee evaluations and notifies managers, department heads and
superintendents of upcoming evaluations.
13)Administers work related injury program. Works with the injured employee, the District worker's
compensation insurance carrier and the District's occupational health provider to insure that the
claims are processed properly and timely and that the employee receives legally required
information in a timely manner. Works with department heads/superintendents on requests to
return to work on light duty. Prepares and posts the annual injury report as required by state law.
14)Assists employees off work due to non-work related disabilities. Assists them in applying for District
provided disability insurance and employee paid disability benefits. Assist department
heads/superintendents and employees with the return to work process including scheduling return-
to-work physicals and returns on light-duty where appropriate.
15)Provide support to the general manager and assistant general manager during the union contract
negotiating process; collect wage and benefit data information when directed; provide employee
statistical data as requested.
16)Provide payroll change notices and other forms to the payroll staff for payroll processing. Authorize
electronic payroll transfers from the District's bank account. Review and approve the bi-weekly
payroll including pay rate changes, classification changes and upgrades. Approve or sign all payroll
related documents and reports.
17)Administers property and liability insurance claims involving District employees and property.
18) Performs other duties as required.
QUALIFICATIONS REQUIRED
High school diploma or equivalent required. A college degree in human resources/personnel
management or business administration or any combination of these is highly desirable. Courses in
human resource management and experience in human resources management will be considered.
Experience in written and oral communications, human relations, human resource management,
budgeting, payroll administration, organization planning and wage and salary administration is highly
desirable. Should have a thorough knowledge of all office and staff procedures, equipment usage,
administrative functions and management. Must be proficient in the use of spreadsheet, word
processing and database programs. Should be able to understand the District's policies and
procedures and be able to interpret them for other staff personnel. Should be a self-starter who can
develop ideas, propose plans and execute them with a minimum amount of direct guidance and
2 Human Resources Administrator
supervision. Must have good character and reputation and be able to treat all employee information with
the highest degree of confidentiality. Must have the ability to present ideas and to motivate others in
pursuing organization goals and objectives of the District. Should be especially skilled in areas of
human relations, personnel administration, wage and salary administration and be able to apply the
latest techniques in these areas. Possession of a valid Department of Motor Vehicles Driver's license.
HUMAN RESOURCES MANAGER — College degree in Administration, such as Business Administration,
Public Administration, Management or a technical-professional area, such as engineering or accounting.
HUMAN RESOURCES MANAGER — Bachelor's degree in Personnel Administration, Business
Administration or related area from a four-year college or university; or one to two years related experience
and/or training; or equivalent combination of education and experience.
HUMAN RESOURCES MANAGER— Bachelors degree in human resources, finance, industrial relations or
related business field.; plus a minimum of five years management experience with specific experience in a
utility and employment and safety practices; or a combination of education and experience providing
equivalent knowledge.
COMPENSATION/BENEFITS ADMINISTRATOR — Bachelors degree in Business or Human Resources
preferred.
HUMAN RESOURCES SPECIALIST — Bachelor's Degree in Personnel Management or related field.
Minimum or 2 years experience in one or more personnel functions, such as, benefits, employment, safety,
training, etc.
HUMAN RESOURCES ADMINISTRATOR— High school diploma or equivalent required. Associate degree
in human resources, business administration or office administration preferred. Continuing education in
computer applications such as word processing, spreadsheets and databases preferred.
HUMAN RESOURCE DIRECTOR— Minimum 4 year degree in business administration or human resource
management or a related field, or equivalent business experience.
HUMAN RESOURCES COORDINATOR — Associate degree or 2 years of college. 1-3 years of related
work experience.
HUMAN RESOURCES DIRECTOR — Minimum of four-year college degree in business administration or
human resource management or a related field or equivalent business experience. Minimum or five years
of experience in human resource management or a related field.
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FINANCE AND HUMAN RESOURCES
COMPARABLE AGENCIES ACCOUNTING MANAGER ADMINISTRATOR
Incline Village General Improvement District $71 ,904 to $91 ,008 $71 ,904 to $91 ,008
South Tahoe Public Utility District $90,876 to $115,980 $72,444 to $92,460
Tahoe City Public Utility District $92,705 $54,770 to $78,872
Nevada Irrigation District $81 ,344 to $98,874 $56,234 to $68,353
Truckee Donner Public Utility District $78,676 to $92,882 $55,330 to $68,003
SALARY FACTORS:
Supervision exercised
Professional training required
Comparison with other agencies
Comparison within TDPUD
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Barbara Cahill
From: Emilie Kashtan [ekashtan@prodigy.net]
Sent: Wednesday, April 20, 2005 12:08 PM
To: Peter Holzmeister
Cc: Darrin Shaw; Stephen& Edith Brandenburger, Linda Peron; Barbara Cahill; Ed Taylor; Ron Hemig;
Nelson &Kathy Van Gundy; Juanita & Fred Schneider; Emilie's Donner mailing list; Beth Ingalls;
Craig Threshie; Dan Wilkins;Anne Grogan Moonshine Inc; David Bunker Sierra Sun; Jamie Bate
Subject: New TDPUD proposed assessment for Donner Lake folks
To the T.D.P.U.D Board Members and Peter Holzmeister
As a member of the Donner Lake Citizens Oversight Committee and a Donner Lake Resident, I am voicing a
complaint about costs that are now being applied to the Donner Lake Property Owners with regard to the Capital
Improvement Project at Donner Lake. This subcommittee met with the TDPUD during the process of receivership
and rebuild, in oversight of costs and the work required to correct the existing system. Donner Lake Property
owners voted for these costs and this work, which had a good cushion of"contingency" built into it to absorb
overruns and other unexpected costs.
However, we should not be paying for pipe that has been used outside the scope of Donner Lake for other
customers. Additionally, we should not pay for the incredible drilling, new road installation and the 5-7 month
work that occurred above West Reed Avenue, to add an additional line designed only in 2004 to service the new
construction and developments going along Donner Lake Road and the west end of Donner Lake as well as
future expansion. The original plan in 2001, costs and water main, which were approved and installed under
West Reed Avenue, in 2003, were part of the agreed upon deal.
The cost of new developments should not be shouldered by existing Donner Lake residents, nor slid in under
false pretense.
Please recall that the Donner Lake Water Rights that only the Donner Lake Property Owners paid for, will exist for
use at any time, and in any emergency could be called upon for use for those who are connected to the main
pipeline.
Please take this protest for the Donner Lake Residents and reconsider the action, which was identified in the
Sierra Sun's Article today.
Emilie Kashtan, Donner Lake Resident
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Barbara Cahill
From: Charlie White [sales@donner-lake.comj
Sent: Wednesday, April 20, 2005 10:05 AM
To: Peter Holzmeister
Cc: Barbara Cahill; Ed Taylor; Ron Hemig; Nelson & Kathy Van Gundy; Juanita & Fred Schneider
Subject: Use of Donner Lake Assessment by PUD
Dear Peter and T.D.P.U.D. Board Members:
As per the Sierra Sun article today, I see that you intend to make us pay to
replace a pipe that you (the TDPUD) have been using for over 32 years (supplying
water to the Donner Memorial State Park, Madigan's, Holiday Inn, Chevron, U-76,
Motels, etc. and maybe Tahoe Donner's Beach?) -- that was NOT what We, the
property owners at Donner Lake, expected when we accepted our Assessment to
repair/replace our failing water system. That pipe has been District property for
almost a third of a century and it should be repaired by the District, not Donner
Lake Property Owners! Unfortunately, I will have to be at another meeting this
evening so I will not be able to voice my objection in person.
Charles C. White, Broker
Donner Lake Realty, Inc.
Donner Lake, California
Sales@Donner-Lake.com
"tt ///www.DonnerLakeRealt .com
800-636-6637, Local: 530-587-4811
FAX: 530-587-8536; or: 775-383-2417
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4/20/2005
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April 20, 2005
Memo to: Board of Directors
From: Peter Holzmeister
Subject: Letters from customers regarding water rates
Attached are two letters from customers expressing concern over our water rates. From
time to time I get phone calls from owners of second homes complaining that they pay
for water every month even though they may be here for only a few months each year. I
also get an occasional call from a year-round customer complaining that he or she uses
only a small amount of water compared to a neighbor but pays the same bill.
These letters are sent to you so you are aware of the kinds of concerns customers have.
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530-550-1218
15971 Rolands Way
Truckee, CA. 96161
April 14, 2005
Truckee Donner PUD
Board of Directors
P.O.Box 309
Truckee, CA. 96161
Dear Board of Directors:
I'm writing to ask for suggestions on lowering my water bill which is $59.88 per/mo.
The situation is that I am the only person living in a small home in Glenshire and there is
no landscape to irrigate.
When compared to the highest utility bill I have,Natural Gas at$70 last montb, water
charges seem quiet out of proportion to me but more importantly it's difficult to keep up
with a water bill this high particularly when I've had to make a choice to be in a smaller
home in order to live within the means of the budget.
Because I work to take care of life's expenses I'm certainly not asking for consideration
where every one of us has a responsibility, and paying for my portion is right. However,
it seems appropriate that water charges for such a portion be somewhere around $30-$40
if I may suggest this based on my understanding of what others in similar situations are
paying today in nearby locals.
I look forward to hearing from you soon on suggestions you have. Thank you for your
time,
Brian Miller
530-550-1218
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FAX TO PETER HOLSMISTER
Subject: Water Charges
Date: 4/14/2005
To: Peter Holsmister
Fax Number: 587-1189
From: Brian TWIler
Phone Number: 530-550-1218
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Dear Sally Ackerman,
I got your e-mail regarding our water rates and I will pass it on to our board of directors. I will take
this opportunity to comment on our rate. The vast majority of the expenses we incur in operating
and maintaining our water system have nothing to do with the amount of water used. Our
expenses relate to the size of our water system and its complexity.
The size of our water system is determined by the need to have water to fight a fire. This fire flow
requirement means we need to construct pipelines, Pump stations and storage tanks larger than
we would otherwise build them. The size of our water system is also determined by our peak
seasonal usage. Our peak season for water use is during July and August and we build the
system to meet maximum day demand during that period. Even though portions of our water
system are unused during the winter, we need to maintain the larger system for the time when we
experience the huge influx of summer visitors. This has nothing to do with how much water any
one residence uses month by month.
The complexity of our water system has to do with the varying terrain we serve. We serve
customers as low as 5,800 feet to 7,400 feet elevation, over a forty-four square mile area. This
means we have far more pump stations and water storage tanks than a water system in a flat
area like Palm Desert. Our winter conditions require us to spend more time and money
maintaining our pump station buildings and water tanks. All of this has nothing to do with the
amount of water used.
We incur costs to maintain this large complex water system each month without regard to how
much water is being used. The question comes down to this: what is a fair way to spread the
costs of the water system over those homes and businesses that use the system? We believe
that basing the allocation on the amount of water used is not a fair method. At some point there
may be a rational for measuring water used and billing for some portion of our costs based on a
meter read. There is some portion of our costs that directly relates to water usage, such as the
cost of electricity to pump water and certain water treatment costs. However, these are a small
part of our total costs, so if we implement a meter system we would need a fairly large monthly
customer charge and a fairly low charge for water used. And for that system to be fair the
customer charge would need to be paid each month, whether water is used or not.
These are the matters we wrestle with when we think about water rates. It is not an easy matter
to sort out, but we are working on it. Your e-mail will be part of the record that we review as we
ponder these things. Thanks for the input.
Very truly yours,
Peter Holzmeister
General Manager
From: Sally Ackerman [mailtosallydukea@telis.org]
Sent: Sunday, April 17, 2005 8:18 PM
To: Peter Holzmeister
Subject: water standby rates
we are very disappointed andfrustrated to be paying over S501mo.
for water when we aren't even there. as a seasona(recreation
development, we purchased a retirement cabin in Tahoe Donner.
now your "standby rates"when no water is being usedcosts us over
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S300/year in addition to water use during the time we are there
which is more than three times as much as Palm Desert.pCease
pass on to the Board our input. it seems unreasonabCe especiaCCy
with the abundance of water there.
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