Barney Reservoir Joint Ownership Commission

BARNEY RESERVOIR JOINT OWNERSHIP COMMISSION AGENDA Friday, July 17, 2026 Joint Water Commission Water Treatment Plant 4475 SW Fernhill Rd – Forest Grove ************************************************************************ Sign-language interpreters and Assisted Listening Devices (ALD) are available at no cost. Please call 503-681-6100 or TTY 503-681-6284, 72 hours prior to the meeting. All testimony is electronically recorded. ************************************************************************ Regular Meeting - 11:00 am Call to Order - Roll Call 1. Public Comment Comments are limited to three minutes. Speaking In Person: Please fill out a yellow card on the table in the back of the room and give it to the Commission Recorder. If you have a written statement for the Commission, please have 4 copies available and give them to the Commission Recorder who will distribute them to the Commission. Speaking Virtually: Register to speak by providing your name and phone number, or Zoom name, to the Water Department's Office by 12 pm the day prior to the meeting. Email water-department@Hillsboro-Oregon.gov or call 503-615-6702. Members of the public will not be able to share their screen or turn their camera on during the meeting; presentation materials should be submitted as written testimony. 2. Consent Agenda (The entire Consent Agenda is normally considered in a single motion. Any Commissioner may request that an item be removed for separate consideration.) 2.1. BRJOC Regular Meeting Minutes April 17, 2026 April Minutes  2.2. Acknowledge receipt of Audit Arrangement Letter and required communications under SAS 114. Memo Attachment 3. Communications and Non-agenda items 3.1. None. 4. New Business 4.1. Consider adoption of Resolution 108-B, opting in to statutory limits on liability for certain claims arising from the use of public trails or structures in public easements and unimproved rights-of-way pursuant to ORS 105.668. Memo Attachment 5. Information Items 5.1. Stored Water Status (Staff Report Only – No Presentation) Memo Attachment 5.2. Year-to-Date Financial Status (Staff Report Only – No Presentation) Memo Attachment 5.3. General Manager's Report (Staff Report Only – No Presentation) Memo 6. Advice/Information Items 6.1. The next JWC and BRJOC meetings will be held on October 16 . Meetings are held at the Civic Center in Room 113B. The BRJOC meeting will be held at 12:30 p.m. with the JWC meeting following immediately after the BRJOC meeting adjourns. Page 2 of 37  BARNEY RESERVOIR JOINT OWNERSHIP COMMISSION (BRJOC) MINUTES City of Hillsboro April 17, 2025 Zoom Teleconference 9:00 a.m. Regular Meeting ******************************************************************************** Commissioners Present: City of Hillsboro: David Judah City of Forest Grove: Peter Truax City of Beaverton: Kevin Teater Tualatin Valley Water District (TVWD): Elliot Lisac Clean Water Services (CWS): Mac Martin Other Commissioners: Hillsboro: Jim Yent Forest Grove: Rod Fuiten and Angel Falconer Beaverton: Ashley Hartmeier-Prigg TVWD: Staff Present: Hillsboro: Niki Iverson, Ace Banjara, Alyssa MacDonald, A. Eiesland, Brittany Contreras, Brittany Strang, Chris Wilson, Dale Comiskey, Edward Campbell, Emma Martin, Jessica Dorsey, John Campbell, Jon Grover, Kevin Meeuwsen, Lee Lindsey, Maly Haghshenas, Maria Godinez, Rachel Moore, Tacy Steele, Todd Evers. Beaverton: Forest Grove: Greg Robertson and Derek Robertson TVWD: Paul Matthews Other: Cable Huston: Tommy Brooks ******************************************************************************** The meeting was called to order by Chair Judah at 12:30 p.m. Introductions. 1. PUBLIC COMMENT No public comment. 2. CONSENT AGENDA 2.1. BRJOC Regular Meeting Minutes January 16, 2026 Motion was made by Truax, seconded by Lisac to approve the consent agenda. Motion passed unanimously with Commissioners Judah, Truax, Teater, Lisac, and Martin all voting in favor. 3. COMMUNICATION AND NON-AGENDA ITEMS 3.1. None. 4. NEW BUSINESS 4.1. Consider Approval of a Contract Amendment between Parametrix and Barney Reservoir Joint Ownership Commission for Trask River Weir Staircase; and authorize General manager to sign contract amendment. BARNEY RESERVOIR JOINT OWNERSHIP COMMISSION MINUTES – April 17, 2026 Page 1 Page 3 of 37 Banjara presented information regarding the Trask River Weir that included construction date, purpose of the structure, the requirement to confirm water releases from Barney Reservoir to the Trask River required by the Endangered Species Act, and that the site is monitored by Oregon Water Resources Department and accessed by Barney staff approximately three times a week. Information was provided regarding the condition of the egress and challenges faced by accessing the weir, stating that the existing structure consists of railroad ties imbedded in the embankment and is challenging to travers due to the steep grade and slippery surfaces when wet or icy. As the egress is located on state-owned property, an easement is being developed to create a permanent structure. The project proposes to install a galvanized steel staircase to improve employee safety. Project constraints and considerations factored into the proposal include the steep embankment, remote location, nearby wetlands, and restricted work window between October through February. The structure is also adjacent to the 26-inch Tualatin River outfall pipeline, which conveys water from Barney Reservoir to the Tualatin River for partner use. There are also multiple permitting scenarios that can impact the project based on the improvements selected. An alternative analysis was requested by the JWC Management Committee with documented alternatives for four options including: Galvanized Steel Staircase with deep foundation micropiles, a concrete staircase consisting of either solid concrete stairs or elevated precast concrete supported on mocropiles, improvement to the existing access, or taking no action at all. Factors considered when reviewing the alternatives included slope and road stability, Occupational Safety and Health Administration compliance, staff safety, permitting requirements and cost as well as design and construction costs. A summary table was provided to show the cost of the options considered. A project update was provided that included the cost of the contract with the design consultant, the scope of work, and the current progress. Additional design work is needed from the consultant. The BRJOC’s IGA limits contract change orders to 10% without board approval even with the proposed contract amendment fitting within the existing budget for the project. Redesign of the foundation system to utilize micropiles based on the subsurface conditions and an updated structural calculations and design plans to avoid conflict with the Tualatin River outfall pipeline. Commissioner Martin asked if the existing stairway has an easement. Iverson stated that as staff were researching the project it was discovered that there is not an existing easement recorded between BRJOC and Oregon Department of Forestry. A final design is required prior to obtaining the easement. Commissioner Martin asked about the installation process for the prefabricated stairs. Banjara stated that it will likely be installed in sections, with the micropile structures constructed first. Commissioner Martin asked a follow-up question to determine if there is a cost associated with the removal of current stairs. Banjara stated that the removal of the existing structure would require a grading permit through Washington County. The current intent is to leave the stairs in place and construct the new stairs on top of the existing stairs to avoid triggering additional permit requirements. Commissioner Martin asked if there was any concern regarding the public accessing the stairs. Banjara replied that signage will be placed indicating that the stairs are for authorized personnel only. There is also a discussion about installing a locked gate that only staff can access at a later time. Commissioner Yent asked about the projected lifespan of the structure would be. Banjara stated that current estimates are between 15-20 years. Yent followed up by asking if there is an inspection or maintenance schedule planned for the structure. Banjara stated inspection and maintenance schedules are planned for the structure. Motion made by Truax, seconded by Martin, to approve the $42,000 contract amendment between BRJOC and Parametrix Inc. for additional structural engineering and survey services and authorize the General Manager to sign the contract amendment. Motion passed unanimously with Commissioners Truax, Judah, Teater, Lisac, and Martin all voting in favor. BARNEY RESERVOIR JOINT OWNERSHIP COMMISSION MINUTES – April 17, 2026 Page 2 Page 4 of 37 5. ITEMS FOR DISCUSSION 5.1. Stored Water Status – presented by Emma Martin The stored water status was presented by Martin. Barney Reservoir filled on March 3rd with a total of 20,000-acre feet of water and is ready for release season. There were no questions from the Commissioners. 5.2. Year-to-Date Financial Status – resented by Lee Lindsey Lindsey presented the staff report for expenditures as of February 28, 2026. No material financial events have occurred for the Reservoir, and all expenditure categories are tracking at or below the budget for this time of year. 5.3. General Manager’s Report – presented by Niki Iverson Iverson discussed the following items: 1. Trask Siren Updates 2. Concrete Crack Inspection and Repair on Barney Reservoir Embankment 3. Chainsaw Training Commissioner Judah asked about the status of the seepage at the reservoir. Meeuwsen stated the seepage at Arm 2 appears to be stable and staff will continue to monitor it each year for any changes. 6. ADVICE/INFORMATION ITEMS 6.1. The next JWC and BRJOC meetings will be held on July 17, 2026, at the JWC Water Treatment Plant, and will include a 50-year Celebration of the JWC. The BRJOC meeting will be held first, with the JWC meeting following immediately after the BRJOC meeting adjourns. Additional details and an invitation will be sent out closer to the meeting. Please plan to attend in-person. Barney Reservoir Joint Ownership Commission Chair ATTEST: Secretary BARNEY RESERVOIR JOINT OWNERSHIP COMMISSION MINUTES – April 17, 2026 Page 3 Page 5 of 37 Page 6 of 37  STAFF REPORT To: Barney Reservoir Joint Ownership Commission From: Jon Grover, Finance Manager Date: July 17, 2026 Re: Agenda Item 2.2 – Consider Acknowledgement of Audit Engagement Letter and Required Communications under SAS 114 Staff Recommendation: Acknowledge receipt of Audit Engagement Letter and Required Communications under SAS 114, as part of the Consent Agenda. Background: Attached for your consideration is the engagement letter and required communication under Statement on Auditing Standards 114 with Baker Tilly, for the 2025-26 audit of the Barney Reservoir Joint Ownership Commission (BRJOC). The engagement letter includes proposed fees for each engagement not to exceed $11,000. This is the fifth year of a five-year contract with Baker Tilly. While there is not an item to vote on, the Chair is requested to sign and return the letter. The BRJOC is asked to acknowledge receipt of these items as part of the Consent Agenda. Please contact Lee Lindsey (Lee.Lindsey@hillsboro-oregon.gov) for questions or concerns regarding the reports or to request a hard copy of the financial statements, and he will work with the Finance Department to provide any needed responses. Attachments: 1. Audit Engagement Letter and Required Communications dated June 02, 2026 Page 7 of 37 Page 8 of 37  Baker Tilly US, LLP 805 SW Broadway Suite 1400 Portland, OR 97205 United States of America June 2, 2026 T: +1 (503) 242 1447 F: +1 (503) 274 2789 Board of Commissioners bakertilly.com Barney Reservoir Joint Ownership Commission Attention: John Godsey, Chair Re: Audit Services Dear John: Thank you for the opportunity to provide services to Barney Reservoir Joint Ownership Commission. This engagement letter (“Engagement Letter”) and the Professional Services Contract No. 4578 dated April 15, 2022, which is incorporated by this reference (collectively, the “Agreement”), confirm our acceptance and understanding of the terms and objectives of our engagement, and limitations of the services that Baker Tilly US, LLP (“Firm,” “we,” “us,” and “our”) will provide to Barney Reservoir Joint Ownership Commission (“you,” “your,” and “Barney”). Scope of Services – Audit You have requested that we audit Barney’s financial statements, which comprise the statement of net position as of June 30, 2026, and the related statement of revenue, expenses and changes in net position, and cash flows for the year then ended, and the related notes to the financial statements. We will also report on whether the schedule of revenues, expenditures and changes in fund balance – budget and actual, and the reconciliation of change in fund balance of change in net position, presented as supplementary information, are fairly stated, in all material respects, in relation to the financial statements as a whole. Accounting standards generally accepted in the United States of America provide for certain required supplementary information (“RSI”), such as management’s discussion and analysis, to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to Barney’s RSI in accordance with auditing standards generally accepted in the United States of America. We will not express an opinion or provide assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide assurance. The following RSI will be subjected to certain limited procedures, but will not be audited: 1) Management’s discussion and analysis Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. Page 9 of 37  John Godsey, Chair Barney Reservoir Joint Ownership Commission June 2, 2026 Page 2 of 14 Objectives of the Audit The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America (U.S. GAAS) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. The objectives of our audit are also to evaluate the presentation of the supplementary information in relation to the financial statements as a whole and report on whether the supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole. The Auditor’s Responsibility We will conduct our audit in accordance with U.S. GAAS. As part of an audit conducted in accordance with U.S. GAAS, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Barney’s internal control or to identify deficiencies in the design or operation of internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements, including the disclosure, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation • Conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Barney’s ability to continue as a going concern for a reasonable period of time The supplementary information will be subject to certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves. Page 10 of 37  John Godsey, Chair Barney Reservoir Joint Ownership Commission June 2, 2026 Page 3 of 14 If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or to issue a report as a result of this engagement. Procedures and Limitations Our procedures may include tests of documentary evidence supporting the transactions recorded in the accounts, tests of the physical existence of inventories, and direct confirmation of certain receivables and certain other assets, liabilities and transaction details by correspondence with selected customers, creditors, and financial institutions. We may also request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from management about the financial statements and supplementary information and related matters. Management’s failure to provide representations to our satisfaction will preclude us from issuing our report. An audit includes examining evidence, on a test basis, supporting the amounts and disclosures in the financial statements. Therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. Material misstatements may include errors, fraudulent financial reporting, misappropriation of assets, or noncompliance with the provisions of laws, regulations, contracts, and grant agreements that are attributable to the entity or to acts by management or employees acting on behalf of the entity that may have a direct financial statement impact. Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk exists that some material misstatements and noncompliance may not be detected, even though the audit is properly planned and performed in accordance with U.S. GAAS. An audit is not designed to detect immaterial misstatements or noncompliance with the provisions of laws, regulations, contracts, and grant agreements that do not have a direct and material effect on the financial statements. However, we will inform you of any material errors, fraudulent financial reporting, misappropriation of assets, and noncompliance with the provisions of laws, regulations, contracts and grant agreements that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any time period for which we are not engaged as auditors. We may assist management in the preparation of Barney’s financial statements and supplementary information. Regardless of any assistance we may render, all information included in the financial statements and supplementary information remains the representation of management. We may issue a preliminary draft of the financial statements and supplementary information to you for your review. Any preliminary draft financial statements and supplementary information should not be relied upon, reproduced or otherwise distributed without the written permission of the Firm. Page 11 of 37  John Godsey, Chair Barney Reservoir Joint Ownership Commission June 2, 2026 Page 4 of 14 Management’s Responsibility As a condition of our engagement, management acknowledges and understands that management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America. We may advise management about appropriate accounting principles and their application and may assist in the preparation of your financial statements, but management remains responsible for the financial statements. Management also acknowledges and understands that management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to error or fraud. This responsibility includes the maintenance of adequate records, the selection and application of accounting principles, and the safeguarding of assets. You are responsible for informing us about all known or suspected fraud affecting Barney involving: (a) management, (b) employees who have significant roles in internal control, and (c) others where the fraud could have a material effect on the financial statements. You are responsible for informing us of your knowledge of any allegations of fraud or suspected fraud affecting Barney received in communications from employees, former employees, regulators or others. Management is responsible for adjusting the financial statements to correct material misstatements and for confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements as a whole. Management is responsible for establishing and maintaining internal control over compliance with the provisions of laws, regulations, contracts, and grant agreements, and for identifying and ensuring that you comply with such provisions. Management is also responsible for addressing the audit findings and recommendations, establishing and maintaining a process to track the status of such findings and recommendations, and taking timely and appropriate steps to remedy any fraud and noncompliance with the provisions of laws, regulations, contracts, and grant agreements or abuse that we may report. Management is responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. Management agrees that as a condition of our engagement, management will provide us with: • access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements, whether obtained from within or outside of the general and subsidiary ledgers (including all information relevant to the preparation and fair presentation of disclosures), such as records, documentation, and other matters; • additional information that we may request from management for the purpose of the audit; and • unrestricted access to persons within Barney from whom we determine it necessary to obtain audit evidence. Page 12 of 37  John Godsey, Chair Barney Reservoir Joint Ownership Commission June 2, 2026 Page 5 of 14 Management’s Responsibility to Notify Us of Affiliates Our professional standards require that we remain independent of the Barney as well as any “affiliate” of Barney. Professional standards define an affiliate as follows: • a fund, component unit, fiduciary activity or entity that Barney is required to include or disclose, and is included or disclosed in its basic financial statements, in accordance with generally accepted accounting principles (U.S. GAAP); • a fund, component unit, fiduciary activity or entity that Barney is required to include or disclosed in its basic financial statements in accordance with U.S. GAAP, which is material to Barney but which Barney has elected to exclude, and for which Barney has more than minimal influence over the entity’s accounting or financial reporting process; • an investment in an investee held by Barney or an affiliate of Barney, where Barney or affiliate controls the investee, excluding equity interests in entities whose sole purpose is to directly enhance Barney’s ability to provide government services; • an investment in an investee held by Barney or an affiliate of Barney, where Barney or affiliate has significant influence over the investee and for which the investment is material to Barney’s financial statements, excluding equity interests in entities whose sole purpose is to directly enhance Barney’s ability to provide government services In order to fulfill our mutual responsibility to maintain auditor independence, you agree to notify the Firm of any known affiliate relationships, to the best of your knowledge and belief. Additionally, you agree to inform the Firm of any known services provided or relationships between affiliates of Barney and the Firm or any of its employees or personnel. Management’s Responsibility for Supplementary Information Management is responsible for the preparation of the supplementary information in accordance with the applicable criteria. Management agrees to include the auditor’s report on the supplementary information in any document that contains the supplementary information and that indicates that we have reported on such supplementary information. Management is responsible to present the supplementary information with the audited financial statements or, if the supplementary information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by the entity of the supplementary information and the auditor’s report thereon. For purposes of this Agreement, audited financial statements are deemed to be readily available if a third party user can obtain the audited financial statements without any further action by management. For example, financial statements on your Web site may be considered readily available, but being available upon request is not considered readily available. Page 13 of 37  John Godsey, Chair Barney Reservoir Joint Ownership Commission June 2, 2026 Page 6 of 14 Other Information Included in an Annual Report When financial or nonfinancial information, other than financial statements and the auditor's report thereon, is included in an entity's annual report, management is responsible for that other information. Management is also responsible for providing the document(s) that comprise the annual report to us as soon as it is available. Our opinion on the financial statements does not cover the other information, and we do not express an opinion or any form of assurance thereon. Our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the audited financial statements. If we identify that a material inconsistency or misstatement of the other information exists, we will discuss it with you; if it is not resolved U.S. GAAS requires us to take appropriate action. Key Audit Matters U.S. GAAS does not require the communication of key audit matters in the audit report unless engaged to do so. You have not engaged us to report on key audit matters, and the Agreement does not contemplate the Firm providing any such services. You agree we are under no obligation to communicate key audit matters in the auditor's report. If you request to engage the Firm to communicate key audit matters in the auditor’s report, before accepting the engagement we would discuss with you the additional fees to provide any such services, and the impact to the timeline for completing the audit. Dissemination of Financial Statements Our report on the financial statements must be associated only with the financial statements that were the subject of our engagement. You may make copies of our report, but only if the entire financial statements (including related footnotes and supplementary information, as appropriate) are reproduced and distributed with our report. You agree not to reproduce or associate our report with any other financial statements, or portions thereof, that are not the subject of this engagement. Offering of Securities This Agreement does not contemplate the Firm providing any services in connection with the offering of securities, whether registered or exempt from registration, and the Firm will charge additional fees to provide any such services. You agree not to incorporate or reference our report in a private placement or other offering of your equity or debt securities without our express written permission. You further agree we are under no obligation to reissue our report or provide written permission for the use of our report at a later date in connection with an offering of securities, the issuance of debt instruments, or for any other circumstance. We will determine, at our sole discretion, whether we will reissue our report or provide written permission for the use of our report only after we have conducted any procedures we deem necessary in the circumstances. You agree to provide us with adequate time to review documents where (a) our report is requested to be reissued, (b) our report is included in the offering document or referred to therein, or (c) reference to our firm is expected to be made. If we decide to reissue our report or provide written permission to the use of our report, you agree that the Firm will be included on each distribution of draft offering materials and we will receive a complete Page 14 of 37  John Godsey, Chair Barney Reservoir Joint Ownership Commission June 2, 2026 Page 7 of 14 set of final documents. If we decide not to reissue our report or withhold our written permission to use our report, you may be required to engage another firm to audit periods covered by our audit reports, and that firm will likely bill you for its services. While the successor auditor may request access to our engagement documentation for those periods, we are under no obligation to permit such access. Changes in Professional or Accounting Standards To the extent that future federal, state, or professional rule-making activities require modification of our audit approach, procedures, scope of work, etc., we will advise you of such changes and the impact on our fee estimate. If we are unable to agree on the additional fees, if any, that may be required to implement any new accounting and auditing standards that are required to be adopted and applied as part of our engagement, we may terminate this Agreement as provided herein, regardless of the stage of completion. Representations of Management During the course of our engagement, we may request information and explanations from management regarding, among other matters, Barney’s operations, internal control, future plans, specific transactions, and accounting systems and procedures. At the conclusion of our engagement, we will require, as a precondition to the issuance of our report, that management provide us with a written representation letter confirming some or all of the representations made during the engagement. The procedures that we will perform in our engagement will be heavily influenced by the representations that we receive from management. Accordingly, false representations could cause us to expend unnecessary efforts or could cause a material error or fraud to go undetected by our procedures. In view of the foregoing, you agree that we will not be responsible for any misstatements in Barney’s financial statements and supplementary information that we fail to detect as a result of false or misleading representations, whether oral or written, that are made to us by Barney’s management. While we may assist management in the preparation of the representation letter, it is management’s responsibility to carefully review and understand the representations made therein. In addition, because our failure to detect material misstatements could cause others relying upon our audit report to incur damages, Barney further agrees to indemnify and hold us harmless from any liability and all costs (including legal fees) that we may incur in connection with claims based upon our failure to detect material misstatements in Barney’s financial statements and supplementary information resulting in whole or in part from knowingly false or misleading representations made to us by any member of Barney’s management. Company Information All information provided by you or on your behalf (“Company Information”) will be accurate and complete. You represent the provision of Company Information to us will not infringe any intellectual property, privacy, proprietary, or other third-party rights. You also represent that you have obtained all necessary consents and have provided all necessary notifications to the extent required by applicable law in connection with the provision of Company Information to us. The Firm will use at least the same degree of care to protect the confidentiality of Company Information as it employs in maintaining in confidence its own confidential information of a similar nature, but in no event less than Page 15 of 37  John Godsey, Chair Barney Reservoir Joint Ownership Commission June 2, 2026 Page 8 of 14 a reasonable degree of care. The Firm will not disclose Company Information to any third party without your consent, except we may disclose Company Information: (1) as required by law or regulation, or to respond to governmental inquiries, or in accordance with applicable professional standards or rules, or in connection with litigation or arbitration pertaining hereto; (2) to the extent such information (i) is or becomes publicly available other than as the result of a disclosure in breach hereof, (ii) becomes available to the Firm on a nonconfidential basis from a source that the Firm believes is not prohibited from disclosing such information to the Firm, or (iii) is already known by the Firm without any obligation of confidentiality with respect thereto; (3) to contractors providing administrative, infrastructure, and other support services to the Firm and subcontractors providing services in connection with this engagement, in each case, whether located within or outside of the United States, provided that such contractors and subcontractors have agreed to be bound by confidentiality obligations related to Company Information; or (4) as otherwise permitted under this Agreement. This paragraph replaces and supersedes any prior confidentiality or non-disclosure agreements entered into by the Firm or its affiliates with respect to Company Information. Data Privacy and Security To the extent the Services require the Firm to receive personal data or personal information from Barney, the Firm may process, and engage subcontractors to assist with processing, any personal data or personal information, as those terms are defined in applicable privacy laws, and such processing shall be in accordance with the requirements of the applicable privacy laws relevant to the processing in providing Services hereunder, including Services performed to meet the business purposes of Barney, such as the Firm’s tax, advisory, and other consulting services. Applicable privacy laws may include any local, state, federal or international laws, standards, guidelines, policies or regulations governing the collection, use, disclosure, sharing or other processing of personal data or personal information with which the Firm or its clients must comply. Such privacy laws may include (i) the EU General Data Protection Regulation 2016/679 (GDPR); (ii) the California Consumer Privacy Act of 2018 (CCPA); and/or (iii) other laws regulating marketing communications, requiring security breach notification, imposing minimum security requirements, requiring the secure disposal of records, and other similar requirements applicable to the processing of personal data or personal information. The Firm is acting as a Service Provider/Data Processor, as those terms are defined respectively under the CCPA/GDPR, in relation to Barney personal data and personal information. As a Service Provider/Data Processor processing personal data or personal information on behalf of Barney, the Firm shall, unless otherwise permitted by applicable privacy law, (a) follow Barney instructions; (b) not sell personal data or personal information collected from Barney or share the personal data or personal information for purposes of targeted advertising; (c) process personal data or personal information solely for purposes related to Barney’s engagement and not for the Firm’s own commercial purposes; and (d) cooperate with and provide reasonable assistance to Barney to ensure compliance with applicable privacy laws. Barney is responsible for notifying the Firm of any applicable privacy laws the personal data or personal information provided to the Firm is subject to, and Barney represents and warrants it has all necessary authority (including any legally required consent from individuals) to transfer such information and authorize the Firm to process such information in connection with the Services described herein. Barney further understands the Firm, Baker Tilly Advisory Group, LP and Moss Adams Advisory Group, LP and their affiliated entities Page 16 of 37  John Godsey, Chair Barney Reservoir Joint Ownership Commission June 2, 2026 Page 9 of 14 (collectively, the “Firm Entities”) may co-process Barney data as necessary to perform the Services, pursuant to the alternative practice structure in place among the entities, and by executing this Agreement, you hereby consent to the sharing of Barney data, Barney files, workpapers and work product with such Firm Entities. Baker Tilly Advisory Group, LP maintains custody of client files for the Firm. The Firm Entities are bound by the same confidentiality obligations as the Firm. The Firm is responsible for notifying Barney if the Firm becomes aware that it can no longer comply with any applicable privacy law and, upon such notice, shall permit Barney to take reasonable and appropriate steps to remediate personal data or personal information processing. Barney agrees that the Firm Entities have the right to utilize Barney data to improve internal processes and procedures and to generate aggregated/de-identified data from the data provided by Barney to be used for the Firm Entities’ business purposes and with the outputs owned by the Firm Entities. For clarity, the Firm Entities will only disclose aggregated/de-identified data in a form that does not identify Barney, Barney employees, or any other individual or business entity and that is stripped of all persistent identifiers. Barney is not responsible for the Firm Entities’ use of aggregated/deidentified data. The Firm has established information security related operational requirements that support the achievement of our information security commitments, relevant information security related laws and regulations and other information security related system requirements. Such requirements are documented in the Firm’s policies and procedures. Information security policies have been implemented that define our approach to how systems and data are protected. Barney is responsible for providing timely written notification to the Firm of any additions, changes or removals of access for Barney personnel to the Firm provided systems or applications. If Barney becomes aware of any known or suspected information security or privacy related incidents or breaches related to this Agreement, Barney should timely notify the Firm via email at dataprotectionofficer@bakertilly.com. Subpoena or Other Release of Documents As a result of our services to you, we may be required or requested to provide information or documents to you or a third-party in connection with governmental regulations or activities, or a legal, arbitration or administrative proceeding (including a grand jury investigation), in which we are not a party. You may, within the time permitted for our firm to respond to any request, initiate such legal action as you deem appropriate to protect information from discovery. If you take no action within the time permitted for us to respond or if your action does not result in a judicial order protecting us from supplying requested information, we will construe your inaction or failure as consent to comply with the request. Our efforts in complying with such requests or demands will be deemed a part of this engagement and we shall be entitled to additional compensation for our time and reimbursement for our out-of-pocket expenditures (including legal fees) in complying with such request or demand. Pursuant to authority given by law or regulation, we may be requested to make certain engagement documentation available to an applicable entity with oversight responsibilities for the audit or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such engagement documentation will be provided under the supervision of the Firm personnel. Furthermore, upon request, we may provide photocopies of selected engagement documentation to the aforementioned Page 17 of 37  John Godsey, Chair Barney Reservoir Joint Ownership Commission June 2, 2026 Page 10 of 14 parties. These parties may intend, or decide, to distribute the photocopies or information contained therein to others, including other governmental agencies. Document Retention Policy At the conclusion of this engagement, we will return to you all original records you supplied to us. Your Barney records are the primary records for your operations and comprise the backup and support for the results of this engagement. Our records and files, including our engagement documentation whether kept on paper or electronic media, are our property and are not a substitute for your own records. Our firm policy calls for us to destroy our engagement files and all pertinent engagement documentation after a retention period of seven years (or longer, if required by law or regulation), after which time these items will no longer be available. We are under no obligation to notify you regarding the destruction of our records. We reserve the right to modify the retention period without notifying you. Catastrophic events or physical deterioration may result in our firm’s records being unavailable before the expiration of the above retention period. Except as set forth above, you agree that the Firm may destroy paper originals and copies of any documents, including, without limitation, correspondence, agreements, and representation letters, and retain only digital images thereof. Use of Electronic Communication In the interest of facilitating our services to you, we may communicate by facsimile transmission or send electronic mail over the Internet. Such communications may include information that is confidential. We employ measures in the use of electronic communications designed to provide reasonable assurance that data security is maintained. While we will use our best efforts to keep such communications secure in accordance with our obligations under applicable laws and professional standards, you recognize and accept we have no control over the unauthorized interception of these communications once they have been sent. Unless you issue specific instructions to do otherwise, we will assume you consent to our use of electronic communications to your representatives and other use of these electronic devices during the term of this Agreement as we deem appropriate. Enforceability In the event that any portion of this Agreement is deemed invalid or unenforceable, said finding shall not operate to invalidate the remainder of this Agreement. Entire Agreement This Professional Services Agreement and Engagement Letter constitute the entire agreement and understanding between the Firm and Barney. Barney agrees that in entering into this Agreement it is not relying and has not relied upon any oral or other representations, promise or statement made by anyone which is not set forth herein. In the event the parties fail to enter into a new Agreement for each subsequent calendar year in which the Firm provides services to Barney, the terms and conditions of this PSA shall continue in Page 18 of 37  John Godsey, Chair Barney Reservoir Joint Ownership Commission June 2, 2026 Page 11 of 14 force until such time as the parties execute a new written agreement or terminate their relationship, whichever occurs first. Use of the Firm’s Name Barney may not use any of the Firm’s or its affiliates’ names, trademarks, service marks or logos in connection with the services contemplated by this Agreement or otherwise without the prior written permission of the Firm, which permission may be withheld for any or no reason and may be subject to certain conditions. Use of Nonlicensed Personnel Certain engagement personnel who are not licensed as certified public accountants may provide services during this engagement. Resolution of Disagreements In the unlikely event that differences concerning services, fees, this Agreement or any services subsequently provided to Barney by the Firm should arise (“Dispute(s)”) that are not resolved by mutual agreement, both parties agree to attempt in good faith to settle the Dispute by mediation administered by the American Arbitration Association (AAA) under its mediation rules for professional accounting and related services disputes before resorting to litigation or any other dispute resolution procedure. Each party shall bear their own expenses from mediation, and the parties shall share equally in the mediator’s fees and expenses. If mediation does not settle the Dispute, then the parties agree that the Dispute shall be settled by binding arbitration to be initiated by the party seeking damages or other permitted relief in any form (the “Claimant”). The arbitration proceeding shall take place in the city in which the Firm office providing the services in Dispute is located, unless the parties mutually agree to a different location. The proceeding shall be governed by the provisions of the Federal Arbitration Act (FAA) and will proceed in accordance with the Arbitration Rules for Professional Accounting and Related Disputes of the AAA (the “Rules”) as amended and effective February 1, 2015, except that no prehearing discovery shall be permitted unless specifically authorized by the arbitrator. Any issue concerning the extent to which the Dispute is subject to arbitration, or concerning the applicability, interpretation, or enforceability of any of these procedures, shall be governed by the FAA and resolved by the arbitrators. The arbitration will be conducted before a panel of three (3) arbitrators, with experience in accounting and auditing matters or resolving accounting and auditing matters. In the thirty (30) days after the arbitration is initiated, the parties shall attempt to mutually agree on the three (3) arbitrators, including one arbitrator who will serve as chair of the panel, and all of whom may be selected from AAA, JAMS, the Center for Public Resources, or any other internationally or nationally-recognized organization mutually agreed upon by the parties. If the parties cannot agree on a panel of three (3) arbitrators within the thirty (30) day period, the three (3) arbitrators shall be selected according to Rules A-16(a) and (b) of the Rules except that the AAA shall send an identical list of fifteen (15) names to the parties to the arbitration. The arbitrator shall have no authority to award nonmonetary or equitable relief and will not have the right to award punitive damages or statutory awards. Furthermore, in no event shall the arbitrator have power to make an award that would be inconsistent Page 19 of 37  John Godsey, Chair Barney Reservoir Joint Ownership Commission June 2, 2026 Page 12 of 14 with this Agreement or any amount that could not be made or imposed by a court deciding the matter in the same jurisdiction. The award of the arbitration shall be in writing and shall be accompanied by a well reasoned opinion. The award issued by the arbitrator may be confirmed in a judgment by any federal or state court of competent jurisdiction. Discovery shall be permitted in arbitration only to the extent, if any, expressly authorized by the arbitrators upon a showing of substantial need. Each party shall be responsible for their own costs associated with the arbitration, except that the costs of the arbitrators shall be equally divided by the parties. Both parties agree and acknowledge that they are each giving up the right to have any Dispute heard in a court of law before a judge and a jury, as well as any appeal. The arbitration proceeding and all information disclosed during the arbitration shall be maintained as confidential, except as may be required for disclosure to professional or regulatory bodies or in a related confidential arbitration. The arbitrators shall apply the limitations period that would be applied by a court deciding the matter in the same jurisdiction, including the contractual limitations set forth in this Agreement, and shall have no power to decide the Dispute in any manner not consistent with such limitations period. The arbitrators shall be empowered to interpret the applicable statutes of limitations subject to the choice of law provision set forth herein. However, in the event of a receivership or delinquency proceeding commenced against Barney, the mediation or arbitration agreement may operate at the option of the Department of Justice or may be disavowed by the statutory receiver. Hiring of Employees Any offer of employment to members of the audit team prior to issuance of our report may impair our independence, and as a result, may result in our inability to complete the engagement and issue a report. No Legal Advice Provided The services performed under this Agreement do not include the provision of legal advice and the Firm makes no representations regarding questions of legal interpretation. You should consult with your attorneys with respect to any legal matters or items that require legal interpretation under federal, state or other type of law or regulation. Governing Law This Agreement shall be governed by and construed in accordance with the laws of the state of Illinois, without giving effect to the provisions relating to conflict of laws. Alternative Practice Structure: Baker Tilly International Baker Tilly US, LLP and Baker Tilly Advisory Group, LP and its subsidiary entities provide professional services through an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable laws, regulations and professional standards. Baker Tilly US, LLP is a licensed independent CPA firm that provides attest services to clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and business advisory services to their clients. Baker Tilly Advisory Group, LP and its subsidiary entities are not licensed CPA firms. Page 20 of 37  John Godsey, Chair Barney Reservoir Joint Ownership Commission June 2, 2026 Page 13 of 14 Baker Tilly Advisory Group, LP and its subsidiaries and Baker Tilly US, LLP, trading as Baker Tilly, are independent members of Baker Tilly International. Baker Tilly International Limited is an English company. Baker Tilly International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. Baker Tilly Advisory Group, LP and Baker Tilly US, LLP are not Baker Tilly International’s agents and do not have the authority to bind Baker Tilly International or act on Baker Tilly International’s behalf. None of Baker Tilly International, Baker Tilly Advisory Group, LP, Baker Tilly US, LLP, nor any of the other member firms of Baker Tilly International has any liability for each other’s acts or omissions. The name Baker Tilly and its associated logo is used under license from Baker Tilly International Limited. Timing Keith Simovic is responsible for supervising the engagement and authorizing the signing of the report. We expect to begin our audit in August 2026, complete fieldwork in October 2026, and issue our report no later than November 2026. As we reach the conclusion of the audit, we will coordinate with you the date the audited financial statements will be available for issuance. You understand that (1) you will be required to consider subsequent events through the date the financial statements are available for issuance, (2) you will disclose in the notes to the financial statements the date through which subsequent events have been considered, and (3) the subsequent event date disclosed in the footnotes will not be earlier than the date of the management representation letter and the date of the report of independent auditors. Our scheduling depends on your completion of the year-end closing and adjusting process prior to our arrival to begin the fieldwork. We may experience delays in completing our services due to your staff’s unavailability or delays in your closing and adjusting process. You understand our fees are subject to adjustment if we experience these delays in completing our services. Fees We estimate that our fees for the services will be $11,000. Our ability to provide services in accordance with our estimated fees depends on the quality, timeliness, and accuracy of Barney’s records, and, for example, the number of general ledger adjustments required as a result of our work. To assist you in this process, we will provide you with a Client Audit Preparation Schedule that identifies the key work you will need to perform in preparation for the audit. We will also need your accounting staff to be readily available during the engagement to respond in a timely manner to our requests. Lack of preparation, poor records, general ledger adjustments, and/or untimely assistance will result in an increase of our fees. Reporting We will issue a written report upon completion of our audit of Barney's financial statements. Our report will be addressed to the Board of Commissioners of Barney. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from the Page 21 of 37  John Godsey, Chair Barney Reservoir Joint Ownership Commission June 2, 2026 Page 14 of 14 engagement. Our services will be concluded upon delivery to you of our report on your financial statements for the year ended June 30, 2026. We also will issue a written report on internal control over financial reporting and on compliance based on an audit of financial statements performed in accordance with Oregon Minimum Audit Standards upon completion of our audit. __________________ We appreciate the opportunity to be of service to you. If you agree with the terms of our engagement as set forth in the Agreement, please sign the enclosed copy of this letter and return it to us. Very truly yours, Baker Tilly US, LLP Enclosures Accepted and Agreed: This Engagement Letter and the Professional Services Contract No. 4578 dated April 15, 2022 set forth the entire understanding of Barney Reservoir Joint Ownership Commission with respect to this engagement and the services to be provided by the Firm: Signature: Print Name: Title: Date: Client: #038666 v. 06/04/2025 Page 22 of 37  BARNEY RESERVOIR Joint Ownership Commission MEMORANDUM To: Barney Reservoir Joint Ownership Commission From: Edward Campbell, Intergovernmental Affairs Manager Date: July 17, 2026 Re: Agenda Item 4.1 – Consider adoption of Resolution 108-B, opting in to statutory limits on liability for certain claims arising from the use of public trails or structures in public easements and unimproved rights-of-way pursuant to ORS 105.668. Staff Recommendation: Adopt Resolution 108-B, opting in to statutory limits on liability for certain claims arising from the use of public trails or structures in public easements and unimproved rights-of-way pursuant to ORS 105.668. Background: As part of recent legislation aimed at strengthening existing “recreational immunity” statutes, the Oregon Legislature enacted Senate Bill 179 (“SB 179”). Prior to SB 179, ORS 105.668 provided that there was no private right of action for personal injury or property damage resulting from the use of a trail located within a public easement or in an unimproved right of way. This limitation applied to anyone using the trail on foot, horseback, bicycle, or other nonmotorized vehicle. However, the statute applied only to cities with a population of 500,000 or more (i.e. Portland), or to other cities and counties that expressly opted in to those statutory protections. Certain Barney Reservoir Joint Ownership Commission (BRJOC) facilities are located on land and public easements that are adjacent to recreational facilities and include access roads and other features that could reasonably be mistaken as public trails or unimproved rights of way, creating potential liability concerns. SB 179 expands the applicability of ORS 105.668 to all levels of local government. However, a local government must still opt in to the liability limits of ORS 105.668 by adopting an ordinance, resolution, rule, order, or other regulation. Once adopted, the liability limits of ORS 105.668 will apply to the local government, its officers, employees, and agents; owners of land abutting the public easement or unimproved right of way; and any non-profit or volunteers that construct or maintain the trail or structures. Because the BRJOC is organized under ORS Chapter 190 and qualifies as a unit of local government, it is eligible to seek the benefits of ORS 105.668. Opting Page 23 of 37 Agenda Item 4.1 - Consider adoption of Resolution 108-B into these protections would help reduce the BRJOC’s potential exposure to liability arising from public use of trails, easements, and similar areas associated with its facilities. Budget: Staff have not identified any budget impacts. Attachments: Draft Resolution 108-B 2 Page 24 of 37  DRAFT RESOLUTION NO. 108-B A RESOLUTION OPTING IN TO STATUTORY LIMITS ON LIABILITY FOR CERTAIN CLAIMS ARISING FROM THE USE OF PUBLIC TRAILS OR STRUCTURES IN PUBLIC EASEMENTS AND UNIMPROVED RIGHTS-OF-WAY PURSUANT TO ORS 105.668. WHEREAS, the above-entitled matter came before the Barney Reservoir Joint Ownership Commission’s (BRJOC) governing body (Commission) at its regular meeting held on July 17, 2026; WHEREAS, the BRJOC is an intergovernmental entity organized under ORS Chapter 190 and is a “local government” as defined in ORS 174.116; WHEREAS, the BRJOC constructs and maintains its facilities, both on BRJOC-owned property and in public easements or unimproved rights-of-way; WHEREAS, such facilities are, or may be, adjacent to recreational facilities or could be mistaken as trails or unimproved rights-of-way; WHEREAS, the Commission acknowledges that other property owners may allow use of their property in the same location as, or adjacent to, areas where BRJOC has facilities or otherwise conducts operations; WHEREAS, ORS 105.672 to ORS 105.688 provide certain immunities from liability to owners of public or private land, and to holders of easements on such land, who permit the land to be used for recreational purposes without charge; WHEREAS, ORS 105.668(2) provides that personal injury or property damage resulting from use of a trail located in a public easement or unimproved right of way, or from use of structures within such easement or rights of way, by a user on foot, on an equine, or on a bicycle or other nonmotorized vehicle or conveyance, does not give rise to a private claim or right of action based on negligence against: (1) a city with a population of 500,000 or more, (2) the officers, employees or agents of the city to the extent the officers, employees or agents are entitled to defense and indemnification under ORS 30.285, (3) the owner of land abutting the public easement or unimproved right-of-way in the city, or (4) a nonprofit corporation and its volunteers for the construction and maintenance of the trail or the structures in a public easement or unimproved right of way; WHEREAS, ORS 105.668(3) allows cities with a population of less than 500,000 to opt into that statute’s immunity by ordinance, resolution, rule, order or other regulation; WHEREAS, 2025 Oregon Laws Chapter 220, Section 1 (SB 179) amended ORS 105.668(3) to extend these opt-in rights to any “local government,” as defined in ORS 174.116; Page 1 of 3 Page 25 of 37  DRAFT WHEREAS, although not expressly allowed, members of the public use, or may use, the BRJOC’s easements and other property interests, or areas adjacent thereto, as trails or structures for recreational purposes, as well as for non-recreational purposes; WHEREAS, the Commission finds it is important to protect and support the activities of the Commission, property owners, and the general public; WHEREAS, ORS 190.035 grants intergovernmental entities formed under ORS Chapter 190 the authority to apply for or otherwise seek to obtain any benefits of any kind that any unit of local government that is a member of the intergovernmental entity may apply for or otherwise seek to obtain; and WHEREAS, the Commission desires to adopt the immunity from liability to the maximum extent provided under ORS 105.668 to further the public; NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY OF THE BARNEY RESERVOIR JOINT OWNERSHIP COMMISSION THAT: Section 1 Findings: The Barney Reservoir Joint Ownership Commission hereby adopts the above-stated findings contained in this Resolution. Section 2 Limitation on Liability: Pursuant to ORS 105.668(3), the Barney Reservoir Joint Ownership Commission hereby adopts the limitation on liability provided under ORS 105.668(2) to the maximum extent that such limitation applies to the Barney Reservoir Joint Ownership Commission. Without otherwise limiting the generality of the immediately preceding sentence, a personal injury or property damage resulting from use of Barney Reservoir Joint Ownership Commission property or structures, as well as use of a trail that is in a public easement or in an unimproved right of way, or from use of structures in the public easement or unimproved right of way, by a user on foot, on an equine, or on a bicycle or other nonmotorized vehicle or conveyance, does not give rise to a private claim or right of action based on negligence against any of the following: (a) the Barney Reservoir Joint Ownership Commission; (b) the member of the governing body, officers, employees, or agents of the Barney Reservoir Joint Ownership Commission to the extent such individuals are entitled to defense and indemnification under ORS 30.285; (c) the owner of land abutting the public easement or unimproved right of way in the Barney Reservoir Joint Ownership Commission’s territorial boundaries; or (d) a nonprofit corporation and its volunteers for the construction and maintenance of the trail or the structures in a public easement or unimproved right-of-way. For purposes of this Resolution, “structures” means improvements on Barney Reservoir Joint Ownership Commission property, including, but not limited to, stairs and bridges, that are accessible by a user on foot, on equine, or on a bicycle or other nonmotorized vehicle or conveyance; “unimproved right-of-way” means a platted or dedicated public right of way over which a street, road or highway has not been constructed to the standards and specifications of the local government with jurisdiction over the public right of way and for which the local government has not expressly accepted responsibility for maintenance. Section 3 Exceptions: This Resolution does not grant immunity from liability: (a) except as provided in Section 2(b), to a person that receives compensation for providing assistance, Barney Reservoir Joint Ownership Commission Resolution #108-B Page 2 of 3 Page 26 of 37  DRAFT services or advice in relation to conduct that leads to personal injury or property damage; (b) for personal injury or property damage resulting from gross negligence or reckless, wanton, or intentional misconduct; or (c) for an activity for which the actor is strictly liable without regard to fault. Section 4 Severability; Effective Date: The provisions of this Resolution are severable. If any section, subsection, sentence, clause, or portion of this Resolution is for any reason held invalid, unenforceable, or unconstitutional, such invalid, unenforceable, or unconstitutional section, subsection, sentence, clause, or portion will (a) yield to a construction permitting enforcement to the maximum extent permitted by applicable law, and (b) not affect the validity, enforceability, or constitutionality of the remaining portion of this Resolution. This Resolution shall take effect immediately upon adoption. Section 5 Interpretation: For purposes of this Resolution, the singular includes the plural, and the plural includes the singular; the word “or” is not exclusive, and the words “include,” “includes,” and “including” are not limiting. Any reference to a particular law, statute, rule, regulation, code, or ordinance includes the law, statute, rule, regulation, code, or ordinance as now in force and hereafter amended. No provision of this Resolution shall be deemed to provide consent by the Barney Reservoir Joint Ownership Commission for any use of an easement or facility owned by the Barney Reservoir Joint Ownership Commission for recreational purposes or for any other use inconsistent with the Barney Reservoir Joint Ownership Commission’s established policies. THIS RESOLUTION WAS DULY ADOPTED BY the Barney Reservoir Joint Ownership Commission at its regular meeting on July 17, 2026. BARNEY RESERVOIR JOINT ATTEST: OWNERSHIP COMMISSION By: ______________________________ By: _________________________________ Commission Chair Recorder Barney Reservoir Joint Ownership Commission Resolution #108-B Page 3 of 3 Page 27 of 37 Page 28 of 37  BARNEY RESERVOIR Joint Ownership Commission STAFF MEMORANDUM To: Barney Reservoir Joint Ownership Commission From: Emma Martin, Water Resources Management Analyst Date: July 17, 2026 Subject: Agenda Item 5.1 - Stored Water Status Attached, please find the Barney Reservoir Storage Graph for the period ending July 6, 2026. An updated graph will be provided for the meeting on July 17, 2026. Page 29 of 37 Page 30 of 37  Barney Reservoir Storage Water Years 2000-2026 (as of July 6, 2026) Reservoir Status 25,000 *Elevation: 1,635.5 ft *Water stored: 17,813 AF Percentage Full: 89% *from SCADA 20,000 Barney Filled March 3rd, 2026 2021-2022 2022-2023 15,000 2023-2024 Acre-Feet 2024-2025 2025-2026(CurrentWY) 10,000 Statistical Distribution WY 2000-2025* 90th Percentile 75th Percentile 5,000 Median 25th Percentile Releases for JWC ended October 30, 2025 Releases for JWC Began May 22, 2026 10th Percentile 0 * excludes 2011 drawdown Page 31 of 37 Page 32 of 37  BARNEY RESERVOIR Joint Ownership Commission MEMORANDUM To: Barney Reservoir Joint Ownership Commission From: Ashley Tang, Management Analyst Lucy Aparicio, Management Analyst Mellisa Franklin, Program Manager Lee Lindsey, Business Operations and Administration Manager Date: July 17, 2026 Subject: Agenda Item 5.2 – Year-to-Date Financial Status This report covers the unaudited financial data as of May 31, 2026, or 91.67% of the fiscal year, for the Barney Reservoir Joint Ownership Commission. May closes the eleventh month of the fiscal year, and no material financial events have occurred at the Barney Reservoir. Expenditures such as Personnel Services, Materials and Services, Special Payments, and Capital Outlay are tracking at or below the average, as expected. Page 33 of 37 Page 34 of 37 BRJOC QUARTERLY REPORT MONTH ENDED 5/31/2026 BUDGET AS OF AVAIL BUDGET BRJOC RESOURCES % USED 25-26 5/31/2026 25-26 BEGINNING WORKING CAPITAL 252,196 252,196 MAINTENANCE REIMBURSEMENTS HILLSBORO - MAINENANCE REIMBURSEMENT 401,460 215,617 185,843 54% FOREST GROVE - MAINTENANCE REIMBURSEMENT 32,376 16,114 16,262 50% BEAVERTON - MAINTENANCE REIMBURSEMENT 278,432 138,727 139,705 50% TVWD - MAINTENANCE REIMBURSEMENT 453,261 225,590 227,671 50% CWS - MAINTENANCE REIMBURSEMENT 129,503 64,454 65,049 50% TOTAL MAINTENANCE REIMURSEMENTS: 1,295,032 660,502 634,530 51% CONTRIBUTIONS IN AID HILLSBORO - CAPITAL OUTLAY 127,700 44,511 83,189 35% FOREST GROVE - CAPITAL OUTLAY 11,625 3,715 7,910 32% BEAVERTON - CAPITAL OUTLAY 86,525 30,010 56,515 35% TVWD - CAPITAL OUTLAY 137,650 48,693 88,957 35% CWS - CAPITAL OUTLAY 38,500 12,819 25,681 33% TOTAL CONTRIBUTIONS IN AID: 402,000 139,748 262,252 35% OTHER INTEREST 1,500 3,990 (2,490) 266% TOTAL OTHER: 1,500 3,990 (2,490) 266% - TOTAL RESOURCES: 1,950,728 1,056,436 894,292 54% BUDGET AS OF AVAIL BUDGET BRJOC REQUIREMENTS % USED 25-26 5/31/2026 25-26 PERSONNEL SERVICES 689,821 484,080 205,741 70% MATERIALS AND SERVICES 375,100 95,069 280,031 25% CAPITAL OUTLAY 402,000 125,374 276,626 31% SPECIAL PAYMENTS 231,611 192,660 38,951 83% TOTAL EXPENDITURES: 1,698,532 897,183 801,349 53% BRJOC TOTAL RESOURCES AND BUDGET AS OF AVAIL BUDGET % USED REQUIREMENTS 25-26 5/31/2026 25-26 TOTAL NET RESOURCES 1,698,532 804,240 894,292 47% TOTAL NET EXPENDITURES 1,698,532 897,183 801,349 53% CHANGE IN FUND BALANCE - (92,943) 92,943 FUND BALANCE BEGINNING FUND BALANCE 252,196 252,196 ENDING FUND BALANCE 159,253 Page 35 of 37 BRJOC QUARTERLY REPORT MONTH ENDED 5/31/2026 BUDGET AS OF PROJECT PROJECT DESCRIPTION 25-26 5/31/2026 BRJOC REPAIR/REPLACEMENT 30,000 - TASK RIVER EMERGENCY SIREN UPGRADE 100,000 Personnel Services Expenditures - Contractor Expenditures - 12041 WATER RIGHT BARNEY PERMIT S-55219 COBU 17,000 Personnel Services Expenditures 1,742 Contractor Expenditures 8,755 12440 BARNEY TRASK RIVER WEIR STAIRCASE 150,000 Personnel Services Expenditures 16,691 Contractor Expenditures 58,098 BRJOC CONTINUOUS WQ MONITORING 30,000 Personnel Services Expenditures - Contractor Expenditures - VEHICLE AND EQUIPMENT 75,000 58,521 TOTAL PROJECT COSTS $ 402,000 $ 143,807 Page 36 of 37 General Manager Report July 17, 2026 Staircase Project Update A geotechnical site visit for the project was completed on June 16, 2026. Delve Underground has completed the desktop study and site investigation and is currently preparing the geotechnical report. BRJOC staff also met with the Oregon Department of Forestry (ODF) to discuss the easement process. ODF indicated that they are willing to amend the existing pipeline easement that the BRJOC currently holds at the project location. The amendment would provide the additional easement area needed to construct and maintain the staircase. Staff are working with Parametrix to prepare the legal description and easement exhibit. In parallel, Parametrix is continuing the structural design of the staircase and is currently awaiting some geotechnical information from Delve Underground. The easement process and project design will continue concurrently, with the first draft of the legal description expected to be ready by mid-July. Staff anticipate completing the easement amendment before construction begins. ODF also indicated that, if needed, the existing pipeline easement may be used for construction access should the easement amendment process extend beyond the project schedule. Page 37 of 37