Lakeside Fire Protection District PRELIMINARY BUDGET FISCAL YEAR

Transcription

1 Lakeside Fire Protection District PRELIMINARY BUDGET FISCAL YEAR

2 Lakeside Fire Protection District PRELIMINARY BUDGET FISCAL YEAR 2019 Director Bob Robeson Board President Director Jim Bigham Board Vice President Director Mark Baker Board Member Director Jim Bigham Board Member Director Pete Liebig Board Member Donald Butz Fire Chief

3 TABLE OF CONTENTS GENERAL INFORMATION 3 About Our District 4 Our Mission 4 Budget Resolution 5 Organization Chart 6 BUDGET MESSAGE 7 Budget Highlights 8 Budget Calendar 9 Summary of Staffing Changes 10 Budget Account Structure 11 BUDGET SUMMARY 12 Overall Summary 13 Revenue Summary 14 Expenditure Summary 15 Changes in Fund Balance 16 BUDGET DETAIL 17 Revenue Detail 18 Expenditure Detail 19 Departmental Detail 22 Department 01 Administration 22 Department 11 Finance 24 Department 12 Human Resources 25 Department 13 Board of Directors 26 Department 15 Support Services 27 Department 21 Fire Prevention 28 Department 22 Logistical Volunteer Group 29 Department 62 Suppression 30 Department 63 Emergency Medical Services (EMS) 32 Department 64 LKS Emergency Medical Services 35 APPENDIX 36 GENERAL FUND RESERVE POLICY 36 2

4 GENERAL INFORMATION 3

5 Lakeside Fire Protection District About Our District The Lakeside Fire Protection District in San Diego County is home to over 62,000 residents living in the communities of Lakeside, Eucalyptus Hills, Moreno, Winter Gardens, Lakeview, Johnstown, Blossom Valley, Flinn Springs, Pepper Dr. and other areas of unincorporated El Cajon. Our service area is primarily suburban residential but also has several core commercial zones, some light industry, and many rural/agricultural properties. The district also has a significant wildland/urban interface. The Lakeside Fire District is proud to have been an original participant in the Heartland Mutual Aid Pact and continues to operate the longest running paramedic program in San Diego County. Our Mission The Lakeside Fire Department is dedicated to the prevention and suppression of fire; the emergency treatment and transportation of the ill and injured; and those duties that provide for protection of life, property, and the environment. 4

6 Budget Resolution 5

7 Lakeside Fire Protection District Organization Chart Fire District Residents Governing Board of the Lakeside Fire Protection District Clerk of the Board Fire Chief / CEO Executive Assistant Human Resources (FY18/19 Proposed) Division Chief (A Division) Division Chief (B Division) Fire Prevention Officer (FY18/19 Proposed) Division C hief (C Division) Finance Officer Engine 1 Engine 1 Engine 1 Admin. Assistant Accounting Engine 2 Medic 2 Engine 2 Medic 2 Engine 2 Medic 2 Engine 3 Medic 3 Engine 3 Medic 3 Engine 3 Medic 3 Engine 26 Engine 26 Engine 26 6

8 BUDGET MESSAGE 7

9 Budget Highlights Highlights of the FY2019 Preliminary Budget include a net decrease in Fund Balance of $0.2 million. This is based on total revenues of $16.0 million compared to total expenditures of $16.2 million and includes approximately $1.1 million transfer out to the capital reserve based on the Board adopted five-year capital funding plan (Resolution ). Including transfers in from the Assigned General Fund Reserves, net operating revenue for FY2019 are projected to be approximately $26,000, and the ending Fund Balance total of the Assigned, Committed, and Unassigned reserves combined is projected to be $8.7 million at June 30, Revenue Recap Revenues of nearly $16.0 million in the FY2019 Preliminary Budget represent a $0.6 million or 4.0% increase over the FY2018 approved budget revenues. This includes $3.4 million revenue from the CSA-69 (Emergency Medical Services) contract with the County of San Diego. Revenues from other agencies ($4.3 million) combined with property tax revenues ($11.5 million) represent approximately 99% of the District s revenues. Expenditure Recap The Lakeside Fire Protection District is a service organization; therefore, salaries and benefits represent 74% of total budgeted expenditures in FY2019, and overall 12% increase in operating expenses over the FY2018 approved budget. Services and Supplies represent 16% of total budgeted expenditures in FY2019, and overall 1.2% increase in operating expenses over the FY2018 approved budget. Debt Services is a non-operating budget item and represent 3% of total budgeted expenditures in FY2019 and is offset by revenue received from the County of San Diego. Transfers out to Capital Reserve represent 7% of total budgeted expenditures in FY2019, and overall 3% increase over the FY2018 approved budget. 8

10 Budget Calendar Date Preliminary Budget Calendar Attendance 4-Apr Budget Preparation Staff 16-Apr Budget Preparation Staff 8-May Budget Preparation - Individual meetings Staff 29-May Budget Workshop M&O and Salaries & Benefits Committee 5-Jun Budget Workshop Overall Preliminary Budget Committee 12-Jun - 1st Board Meeting* 26 Jun - 2nd Board Meeting Board Mtg. - Submission of Preliminary Budget Board Mtg. - Approval of Preliminary Budget *Board may approve the budget at the 1 st meeting Board* Board Date Final Budget Calendar Attendance 17-Jul Capital Budget Preparation Staff 24-Jul Capital Budget Preparation Staff 31-Jul Final Budget & Budget Policy Prep Staff 14-Aug Budget Workshop - Reserve Policy Committee 21-Aug Budget Workshop- Capital Budget Committee 28-Aug Budget Workshop - Capital & Final Budget Committee Sep 11-1st Board Meeting* Sep 25-2nd Board Meeting Board Mtg - Submission of Final Budget & Capital Plan Board Mtg - Approval of Final Budget & Capital Plan *Board may approve the budget at the 1 st meeting Board* Board 9

11 Summary of Staffing Changes FY17-18 Authorized Positions Changes FY18-19 Proposed positions Full Time Equivalent (FTE) List Administrative: Administrativ e Assistant - Accountant Administrativ er Serv ices Manager 1.00 (1.00) - Executiv e Assistant Finance Officer Human Resources Analyst Prevention Officer Total Administration Safety/Admin: Division/Deputy Chief Fire Chief Total Safety/Admin Safety: Captain Engineer Firefighter PM Total Safety Safety/CSA69: Firefighter PM Total CSA TOTAL FTEs

12 Budget Account Structure XXX-XX-XX-XXXX Fund Division Department Account Code XXX XX XX XXXX Fund Description 100 General Fund Division 10 Administrative Services 20 Fire Prevention & Community Services 60 Emergency Services 70 Contingency 80 Non-Operating Department 01 Administration 11 Finance 12 Human Resources 13 Board of Directors 14 Public Education 15 Support Services 21 Fire Prevention 22 Logistical Volunteer Group 23 C.E.R.T. Program 61 Training 62 Suppression 63 Emergency Medical Services(EMS) 64 LKS Emergency Medical Services 11

13 BUDGET SUMMARY 12

14 Overall Summary Fund: General Fund Revenues Budget Summary Multi Year Comparison Fiscal Year 2019 Overall Summary Actual Approved Proposed Change % change 40 - Property Taxes $ 10,431,595 $ 11,015,000 $ 11,513,000 $ 498, % 41 - Fees and Services 155,527 51,000 51, % 42 - Revenue from other Agencies/Grants 3,850,740 4,285,279 4,353,033 67, % 43 - Miscellaneous Revenue 25, % 44 - Use of Money and Property 167,716 32,000 32, % Total Revenues $ 14,630,776 $ 15,383,279 $ 15,949,033 $ 565, % Expenses 60 - Salaries & Benefits $ 9,938,262 $ 10,786,718 $ 12,005,150 $ 1,218, % 70 - Services & Supplies 2,454,019 2,698,606 2,528,341 (170,265) -6.31% 80 - Debt Service 1,001, , ,985 (1,788) -0.32% 85 - Capital Outlay 433,983 2,335,000 - (2,335,000) % 99 - Transfers Out Capital Reserve - 1,054,732 1,083,092 28, % Total Expenses $ 13,827,426 $ 17,425,828 $ 16,165,568 $ (1,260,260) -7.23% Net Change in Fund Balance $ 803,349 $ (2,042,549) $ (216,535) $ 1,826,014 Transfers In from Reserves: Transfer In from Accrual Leave Reserve $ 109,945 Transfer In from HCFA JPA Reserve 33,000 Transfer In from Budget Stability Reserve 100,000 Total Transfers In from Reserves $ 242,945 Net Operating Revenue (over/under) Budget $ 26,410 13

15 Revenue Summary Sources of Funds Fiscal Year Revenue Revenue Category Actual Fund: General Fund Revenues 40 - Property Taxes 10,431, Adopted Proposed Change $ $ 11,015,000 $ 11,513,000 $ 498, Fees and Services 155,527 51,000 51, Revenue from other Agencies/Grants 3,850,740 4,285,279 4,353,033 67, Miscellaneous Revenue 25, Use of Money and Property 167,716 32,000 32,000 - Total Revenues $ 14,630,776 $ 15,383,279 $ 15,949,033 $ 565,754 Total Revenue Fiscal Year

16 Expenditure Summary Uses of Funds Fiscal Year Expenditures Expense Category Actual Fund: General Fund Expenses 60 - Salaries & Benefits 9,938, Adopted Proposed Change $ $ 10,786,718 $ 12,005,150 $ 1,218, Services & Supplies 2,454,019 2,698,606 2,528,341 (170,265) 80 - Debt Service 1,001, , ,985 (1,788) 85 - Capital Outlay 433,983 2,335,000 - (2,335,000) 99 - Transfers Out Capital Reserve - 1,054,732 1,083,092 28,360 Total Expenses $ 13,827,426 $ 17,425,828 $ 16,165,568 $ (1,260,260) Total Budget Fiscal Year

17 Changes in Fund Balance FY 2017/18 - FINAL BUDGET Assigned: Changes In Fund Balance Fiscal Year 2018 & Fiscal year 2019 Beginning Fund Balance Transfers In Transfers Out Estimated Ending Fund Balance 6/30/2018** Budget Stability Reserve $ 500,000 $ 590,725 $ (372,500) $ 718,225 Accrued Leave Reserve * 1,100, ,945 (109,945) 1,100,000 Capital Equipment & Vehicle Reserve 1,150, ,562 (1,623,000) 339,562 Capital Facilities Reserve 950, ,170 (704,500) 487,670 HCFA JPA Liability Reserve 750,000 (33,000) 717,000 Self-Insured Retention Reserve 600, ,000 Com m itted: Economic Budget Stability Reserve 2,691,250-2,691,250 Unassigned: Fund Balance 158, ,000 (28,773) 1,009,539 Available (Budget) Total General Fund $ 7,899,562 $ 2,635,402 $ (2,871,718) $ 7,663,246 - ** Fund Balance is an estimate until FY17-18 is closed and Audited FY 18/19 - FINAL BUDGET Assigned: Beginning Fund Balance ** Transfers In Transfers Out Estimated Ending Fund Balance 6/30/2019** Budget Stability Reserve $ 718,225 $ 26,410 $ (100,000) $ 644,635 Accrued Leave Reserve * 1,100, ,945 (109,945) 1,100,000 Capital Equipment & Vehicle Reserve 339,562 1,028,813 (150,000) 1,218,375 Capital Facilities Reserve 487, ,279 1,041,949 HCFA JPA Liability Reserve 717,000 (33,000) 684,000 Self-Insured Retention Reserve 600, ,000 Unfunded Liability Reserve (Proposed) - 400, ,000 Com m itted: Economic Budget Stability Reserve 2,691, ,000 2,878,250 Unassigned: Fund Balance 1,009,539 (900,000) 109,539 Available (Budget) Total General Fund $ 7,663,246 $ 2,306,447 $ (1,292,945) $ 8,676,

18 BUDGET DETAIL 17

19 Revenue Detail RPT Category: 40 - Property Taxes Revenue Detail Fiscal Year Revenues Actual Adopted Proposed Change Property tax - current secured $ 9,362,019 $ 9,850,000 $ 10,348,000 $ 498, Property tax - current unsecured Property tax - current utility Property tax - prior and penalty Property tax - home owner's exemption Property tax - supplemental Property tax - Fixed Charge Special Assessment 916, , , Property tax - RDA Passthrough 152, , ,000 (100,000) Property tax - CSA-115 Allocation , ,000 Total Property Tax $ 10,431,595 $ 11,015,000 $ 11,513,000 $ 498,000 RPT Category: 41 - Fees and Services Mitigation Fees $ 154,747 $ 50,000 $ 50,000 $ Fees for Services 780 1,000 1,000 - Total Fees and Services $ 155,527 $ 51,000 $ 51,000 $ - RPT Category: 42 - Revenue from other Agencies/Grants County of San Diego CSA-69 $ 2,956,534 $ 3,312,779 $ 3,380,533 $ 67, County of San Diego Cooperation Agreement County of San Diego First Responder Claims - 550, , ,032 50,000 50, Fire Assignment Reimbursement 275, , , Other revenue 16, Grants 6, Total Revenue from Other Agencies/Grants $ 3,850,740 $ 4,285,279 $ 4,353,033 $ 67,754 RPT Category: 43 - Miscellaneous Revenue Sale of fixed assets $ 10,463 $ - $ - $ Donations 2, Purchasing Card Incentive Program 2, Miscellaneous Revenue 2, Training Revenue 6, Total Miscellaneous Revenue $ 25,197 $ - $ - $ - RPT Category: 44 - Use of Money and Property Interest Revenue $ 74,984 $ 12,000 $ 12,000 $ Cell Tower Lease Revenue 48,159 20,000 20, Property Lease Revenue 44, Total Use of Money and Property $ 167,716 $ 32,000 $ 32,000 $ - Total Revenues $ 14,630,776 $ 15,383,279 $ 15,949,033 $ 565,754 18

20 Expenditure Detail RPT Category: 60 - Salaries & Benefits Expense Detail Fiscal Year Expenses Actual Adopted Proposed Change Salaries regular $ 3,916,522 $ 4,324,500 $ 4,788,550 $ 464, OT Coverage - Open , , OT Coverage - leave 1,373,141 1,142,500 1,005,289 (137,211) OT Coverage - training and support 103, , ,672 45, OT Coverage - emergency response - 7,000 - (7,000) OT Coverage - Fire Assignment - Reimburseable 145, , , OT Coverage-Nonreimbursed 57,631 70,000 70, Cell Phone Allowance - - 3,900 3, Uniform allowance 39,000 52,004 52,000 (4) Holiday Pay 109, , ,539 9, FLSA Pay 109, , ,204 24, Paramedic Incentive / ALS Pay 34,028 52,000 64,896 12, Paramedic Preceptor Pay - 3,000 3, Education Incentive ,000 15, Annual leave buyback 112, , , PERS retirement 2,743, , ,720 95, PERS retirement Unfunded Actuarial Liability - 1,171,887 1,420, , Long term disability - - 7,056 7, Health and dental insurance 783, ,352 1,046,520 72, Health Insurance Retiree Benefits 20, , ,595 (49,114) Social security medicare 90,725 93,587 89,920 (3,667) Worker's compensation expense - 338, ,427 75, Retroactive pay 298, Total Salaries & Benefits $ 9,938,262 $ 10,786,718 $ 12,005,150 $ 1,218,433 19

21 Expenditure Detail (Continue) RPT Category: 70 - Services & Supplies Actual Adopted Proposed Change Telephone $ 31,778 $ 30,000 $ 30,000 $ Cellular phones 8,593 15,000 15, Fire Department Sustenance 5,755 6,251 6, Meetings 18,593 16,500 16, Memberships 2,224 2,400 2, Publications 2,616 2,700 2, Uniforms ,100 3,800 (19,300) Personal Protective Equipment (PPE) 78,937 75,000 80,500 5, SCBA Equipment 19,145 17,000 17, Fire Hose 11,244 17,000 - (17,000) Rescue Equipment 5,221 5,000 7,500 2, Communication Equipment 35,843 32,000 32, Non-inventory equipment 30,182 19,000 36,000 17, Special department expenses 15,238 26,000 22,500 (3,500) Training 121, , , Utilities 94, , , General liability insurance 42,836 55,000 55, Office supplies 8,913 13,000 13, Postage 1,162 2,000 2, Household Cleaning Supplies 11,544 10,000 10, Services - Auditing 10,815 18,000 18, Services - County of San Diego 351, , ,500 (56,221) Services - Legal 33,100 36,200 36, Services - Communications / Dispatch 430, , ,519 47, Services - Computer Maintenance 39,113 46,000 46, Services - Software Applications 75,268 86,100 87,100 1, Services-Physical Appraisals 30,719 30,000 30, Services-Professional Counsultants 27,068 50,000 50, Services - Other 26,228 32,500 32, Services - Laundry and Linen 2,628 4,500 4, General household expense Medical supplies 150, , , Medical Waste Control 2,111 2,500 2, ALS Engine 926 8,000 8, Vehicle Preventitive Maintenance 92, , ,975 5, Vehicle Repairs 123,654 97, ,850 4, Equipment maintenance - 32,000 34,500 2, Fuel - Diesel 70,064 85,000 85, Fuel - Gas 20,441 25,000 25, Station Maintenance 122, , ,046 (98,685) Miscellaneous 295,469 62, (62,000) Emergency Incident-Vehicle - 75,000 75, Emergency Incident-Admin Overhead 51 37,500 37, Emergency Incident-Other - 5,000 5, Non-Reimbursable Incidents - Vehicles 99 10,000 10, Fire Assign. Non-reimbursed-Admin - 10,000 10, Fire Assign. Non-reimbursed-Other 1,448 10,000 10, Structure rent/lease Total Services & Supplies $ 2,454,019 $ 2,698,606 $ 2,528,341 $ (170,265) 20

22 Expenditure Detail (Continue) RPT Category: 80 - Debt Service Actual Adopted Proposed Change Debt Service C.O.P. - Principal Payment $ 750,000 $ 320,000 $ 330,000 $ 10, Debt Service C.O.P. - Interest Payment 251, , ,985 (11,788) Total Debt Services $ 1,001,163 $ 550,773 $ 548,985 $ (1,788) RPT Category: 85 - Capital Outlay Capital - structure improvements $ 145,911 $ 745,000 $ - $ (745,000) Capital - equipment 126, ,000 - (755,000) Capital - vehicles 161, ,000 - (835,000) Total Capital Outlay $ 433,983 $ 2,335,000 $ - $ (2,335,000) RPT Category: 99 - Transfers Out Capital Funding Transfer $ - $ 242,170 $ 254,279 $ 12, Capital Funding - 606, ,038 12, Capital Funding Transfer - 205, ,775 4,113 Total Transfer out to Capital Reserve $ - $ 1,054,732 $ 1,083,092 $ 28,360 Total Expenses $ 13,827,426 $ 17,425,828 $ 16,165,568 $ (1,260,260) 21

23 Departmental Detail Department 01 Administration Department Actual Department: 01 - Administration RPT Category: 60 - Salaries & Benefits Salaries regular 814, OT Coverage - training and support OT Coverage - Fire Assignment - Reimburseable Adopted Proposed $ $ 686,250 $ 1,018, ,186 7,500 8, Cell Phone Allowance - - 3, Uniform allowance 3,000 3,000 4, Paramedic Incentive / ALS Pay - 2,250 3, Annual leave buyback 19,467 82, , PERS retirement 374, , , PERS retirement Unfunded Actuarial Liability - 86, , Long term disability Health and dental insurance 133, , , Health Insurance Retiree Benefits 20, , , Social security medicare 89,374 10,165 14, Worker's compensation expense - 54,346 83, Retroactive pay 61, Total Salaries & Benefits $ 1,619,293 $ 1,277,531 $ 1,836,541 RPT Category: 70 - Services & Supplies Telephone $ 31,778 $ 22,500 $ 22, Cellular phones 8,593 11,250 11, Fire Department Sustenance 5,755 4,688 4, Meetings - 6,188 6, Memberships 2,224 1,800 1, Training 15,724 11,250 11, General liability insurance 42,836 41,250 41, Office supplies 8,913 9,750 9, Postage 1,162 1,500 1, Household Cleaning Supplies 11,544 7,500 7, Services - Auditing 10,815 13,500 13, Services - County of San Diego 122,605 93,750 93, Services - Legal 33,100 27,150 27, Services - Communications / Dispatch 430, , , Services - Computer Maintenance 39,113 34,500 34, Services - Software Applications 58,617 48,750 49, Services-Physical Appraisals 30,719 22,500 22, Services-Professional Counsultants 27,068 37,500 37, Services - Other 26,228 9,375 9, Services - Laundry and Linen 2,628 3,375 3, General household expense Station Maintenance 2,483 2, Miscellaneous 295,469 62, Structure rent/lease Total Services & Supplies $ 1,208,748 $ 809,552 $ 711,536 22

24 Department 01 Administration (Continue) Department RPT Category: 80 - Debt Service Debt Service C.O.P. - Principal Payment Debt Service C.O.P. - Interest Payment RPT Category: 85 - Capital Outlay Actual Adopted Proposed $ 750,000 $ - $ - 251, Total Debt Services $ 1,001,163 $ - $ Capital - structure improvements $ 145,911 $ 745,000 $ Capital - equipment 71, Capital - vehicles 39,941 45,000 - Total Capital Outlay $ 257,164 $ 790,000 $ - RPT Category: 99 - Transfers Out Capital Funding Transfer $ - $ 242,170 $ 254, Capital Funding - 606, ,038 Total Transfers Out to Reserve $ - $ 849,070 $ 873,317 Total $ 4,086,367 $ 3,726,152 $ 3,421,394 23

25 Department 11 Finance Department Actual Adopted Proposed Department: 11 - Finance RPT Category: 70 - Services & Supplies Services - County of San Diego $ - $ 9,000 $ 9,000 Total Services & Supplies $ - $ 9,000 $ 9,000 RPT Category: 80 - Debt Service Debt Service C.O.P. - Principal Payment Debt Service C.O.P. - Interest Payment $ - $ 320,000 $ 330, , ,985 Total Debt Services $ - $ 550,773 $ 548,985 Total $ - $ 559,773 $ 557,985 24

26 Department 12 Human Resources Department Actual Department: 12 - Human Resources RPT Category: 60 - Salaries & Benefits Education Incentive - Total Salaries & Benefits Adopted Proposed $ $ - $ 15,000 $ $ - $ 15,000 RPT Category: 70 - Services & Supplies Services - Other $ - $ 15,000 $ 15,000 Total Services & Supplies $ - $ 15,000 $ 15,000 Total $ - $ 15,000 $ 30,000 25

27 Department 13 Board of Directors Department Actual Department: 13 - Board of Directors RPT Category: 60 - Salaries & Benefits Salaries regular 19, Adopted Proposed $ $ 13,125 $ 15, Social security medicare 1,351 1,277 1,148 Total Salaries & Benefits $ 20,649 $ 14,402 $ 16,157 RPT Category: 70 - Services & Supplies Meetings $ 18,593 $ 6,188 $ 6, Memberships Services - County of San Diego - 9,375 46, Miscellaneous Total Services & Supplies $ 18,593 $ 15,788 $ 53,288 Total $ 39,242 $ 30,190 $ 69,445 26

28 Department 15 Support Services Department Actual Department: 15 - Support Services RPT Category: 70 - Services & Supplies Communication Equipment 35, Adopted Proposed $ $ 24,000 $ 24, Utilities 92,070 83,650 83, Services - Communications / Dispatch , Vehicle Preventitive Maintenance 92,347 72,375 75, Vehicle Repairs 123,654 72,000 74, Fuel - Diesel 70,064 45,000 45, Fuel - Gas 20,441 18,750 18, Station Maintenance 114, , ,944 Total Services & Supplies $ 548,473 $ 515,935 $ 494,312 Total $ 548,473 $ 515,935 $ 494,312 27

29 Department 21 Fire Prevention Department Department: 21 - Fire Prevention RPT Category: 60 - Salaries & Benefits OT Coverage - training and support Actual Adopted Proposed $ - $ - $ 3,300 Total Salaries & Benefits $ - $ - $ 3,300 RPT Category: 70 - Services & Supplies Publications $ 2,616 $ 2,700 $ 2, Special department expenses 9,943 11,000 7, Services - County of San Diego 229, , , Services - Software Applications - - 3,500 Total Services & Supplies $ 241,585 $ 249,921 $ 143,700 Total $ 241,585 $ 249,921 $ 147,000 28

30 Department 22 Logistical Volunteer Group Department Actual Adopted Proposed Department: 22 - Logistical Volunteer Group RPT Category: 70 - Services & Supplies Special department expenses $ 5,295 $ 11,250 $ 11, Training 2,084 7,500 7, Utilities 2,641 3,500 3, Station Maintenance 6,294 5,000 5,000 Total Services & Supplies $ 16,313 $ 27,250 $ 27,250 Total $ 16,313 $ 27,250 $ 27,250 29

31 Department 62 Suppression Department Actual Department: 62 - Suppression RPT Category: 60 - Salaries & Benefits Salaries regular 3,082, Adopted Proposed $ $ 2,655,500 $ 2,942, OT Coverage - Open , OT Coverage - leave 1,373, , , OT Coverage - training and support - 89, , OT Coverage - emergency response - 5, OT Coverage - Fire Assignment - Reimburseable 145, , , OT Coverage-Nonreimbursed 57,631 70,000 70, Uniform allowance 36,000 36,002 36, Holiday Pay 109,275 99, , FLSA Pay 109,690 83, , Paramedic Incentive / ALS Pay 34,028 37,000 49, Paramedic Preceptor Pay Annual leave buyback 93, PERS retirement 2,369, , , PERS retirement Unfunded Actuarial Liability - 792, , Long term disability - - 5, Health and dental insurance 650, , , Health Insurance Retiree Benefits - 623, , Social security medicare - 61,316 58, Worker's compensation expense - 208, , Retroactive pay 236, Total Salaries & Benefits $ 8,298,320 $ 7,048,370 $ 8,049,351 30

32 Department 62 Suppression (Continue) Department Actual Adopted Proposed RPT Category: 70 - Services & Supplies Fire Department Sustenance $ - $ - $ Uniforms ,325 3, Personal Protective Equipment (PPE) 78,937 56,250 60, SCBA Equipment 19,145 14,960 14, Fire Hose 11,244 17, Rescue Equipment 5,221 5,000 7, Non-inventory equipment 30,182 11,800 27, Training 103,287 83, , Services - Software Applications 16, Medical supplies 150,057 14, Medical Waste Control 2, ALS Engine 926 8, Equipment maintenance - 7,700 7, Emergency Incident-Vehicle - 75,000 75, Emergency Incident-Admin Overhead 51 37,500 37, Emergency Incident-Other - 5,000 5, Non-Reimbursable Incidents - Vehicles 99 10,000 10, Fire Assign. Non-reimbursed-Admin - 10,000 10, Fire Assign. Non-reimbursed-Other 1,448 10,000 10,000 Total Services & Supplies $ 420,307 $ 384,209 $ 372,520 RPT Category: 85 - Capital Outlay Capital - equipment $ - $ 755,000 $ Capital - vehicles - 650,000 - Total Capital Outlay - 1,405,000 - Total $ 8,718,628 $ 8,837,579 $ 8,421,871 31

33 Department 63 Emergency Medical Services (EMS) Department Actual Department: 63 - Emergency Medical Services(EMS) RPT Category: 60 - Salaries & Benefits Salaries regular Adopted Proposed $ $ 969,625 $ 813, OT Coverage - Open OT Coverage - leave - 289, , OT Coverage - training and support - 44,500 58, OT Coverage - emergency response - 1, Uniform allowance - 13,002 12, Holiday Pay - 27,500 29, FLSA Pay - 23,000 26, Paramedic Incentive / ALS Pay - 12,750 12, Paramedic Preceptor Pay - 3,000 3, Annual leave buyback - 27, PERS retirement - 158, , PERS retirement Unfunded Actuarial Liability - 292, , Long term disability - - 1, Health and dental insurance - 243, , Health Insurance Retiree Benefits - 242, , Social security medicare - 20,829 15, Worker's compensation expense - 75,795 71,654 Total Salaries & Benefits $ - $ 2,446,416 $ 2,084,801 32

34 Department 63 Emergency Medical Services (EMS) (Continue) Department Actual Adopted Proposed RPT Category: 70 - Services & Supplies Telephone $ - $ 7,500 $ 7, Cellular phones - 3,750 3, Fire Department Sustenance - 1,563 1, Meetings - 4,125 4, Memberships Uniforms - 5, Personal Protective Equipment (PPE) - 18,750 20, SCBA Equipment - 2,040 2, Communication Equipment - 8,000 8, Non-inventory equipment - 7,200 7, Special department expenses - 3,750 3, Training - 49,990 23, Utilities - 18,550 18, General liability insurance - 13,750 13, Office supplies - 3,250 3, Postage Household Cleaning Supplies - 2,500 2, Services - Auditing - 4,500 4, Services - County of San Diego - 34,375 46, Services - Legal - 9,050 9, Services - Communications / Dispatch - 112, , Services - Computer Maintenance - 11,500 11, Services - Software Applications - 37,350 34, Services-Physical Appraisals - 7,500 7, Services-Professional Counsultants - 12,500 12, Services - Other - 8,125 8, Services - Laundry and Linen - 1,125 1, Medical supplies - 132, , Medical Waste Control - 2,250 2, Vehicle Preventitive Maintenance - 37,125 39, Vehicle Repairs - 25,000 27, Equipment maintenance - 24,300 24, Fuel - Diesel - 40,000 40, Fuel - Gas - 6,250 6, Station Maintenance - 14,523 15, Miscellaneous Total Services & Supplies $ - $ 671,952 $ 668,906 33

35 Department 63 Emergency Medical Services (EMS) (Continue) Department Actual Adopted Proposed RPT Category: 85 - Capital Outlay Capital - equipment $ 55,641 $ - $ Capital - vehicles 121, ,000 - Total Capital Outlay $ 176,819 $ 140,000 $ - RPT Category: 99 - Transfers Out Capital Funding Transfer $ - $ 205,662 $ 209,775 Total Transfer Out to Reserves $ - $ 205,662 $ 209,775 Total $ 176,819 $ 3,464,030 $ 2,963,482 34

36 Department 64 LKS Emergency Medical Services Department Actual Adopted Proposed Department: 64 - LKS Emergency Medical Services RPT Category: 70 - Services & Supplies Non-inventory equipment $ - $ - $ 1, Training - - 5, Medical supplies , Medical Waste Control ALS Engine - - 8, Equipment maintenance - - 2,700 Total Services & Supplies $ - $ - $ 32,829 Total $ - $ - $ 32,829 35

37 APPENDIX GENERAL FUND RESERVE POLICY 36

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39 Lakeside Fire Protection District General Fund Reserve Policy PURPOSE The purpose of maintaining adequate reserves is to ensure that there are appropriate levels of working capital in the District s funds to mitigate current and future risks (e.g., revenue shortfalls and unanticipated expenses) and to ensure stable services and fees. Properly designed policies send a positive signal to the community of taxpayers, bondholders, rating agencies, and regulatory agencies that the Board is committed to the District s long-term financial health and viability. Prudent financial management and best practices dictate that the District maintain appropriate reserves for emergency use, capital projects, obligations accruing on a current basis that will be paid in the future, and those required as a result of legal or external requirements. POLICY It is the policy of the Lakeside Fire Protection District to identify the various classifications of the District s governmental fund balances in its annual financial report and annual budget. These classifications take into consideration the District s long-term infrastructure needs, non-current liabilities, economic uncertainties, and possible catastrophic events. The District policy is to maintain transparency by maintaining appropriate reserve levels and categories based on prudent long-term financial and strategic goals. The District policy is to maintain a minimum target of fifty percent (50%) of property tax revenue in unrestricted General Fund Reserves order to meet the cash flow needs of the District. OBJECTIVES To establish sound formal fiscal reserve policies to ensure strong fiscal management to guide future District decisions. To build adequate reserves over time. This action will provide the District with resources to help stabilize the District s finances, and position it more easily to absorb economic downturns or large-scale emergencies. To provide funding for current and future replacement of existing assets as they reach the end of their useful lives. To assist the District in meeting its short-term and long-term obligations and to ensure that the District maintains the highest possible credit rating. 1 lks reserve policy_ docx 5/3/2017

40 OVERVIEW Government Accounting Standards Board Statement NO. 54(GASB 54) requires that fund balances be classified as either nonspendable, restricted, committed, assigned or unassigned funds. The nonspendable and restricted classifications are subject to requirements outside the District s control for financial planning purposes. Nonspendable resources are inherently nonspendable such as prepaid items and inventories. Restricted resources are of no discretionary value given the restrictions placed upon them by a third-party outside of the District s control (i.e. bond payment reserve requirement and grants). The District s Reserve Policy will only address the three classifications that are subject to control by the Governing Board, which are: Committed Fund Balance: The committed fund balance classification reflects specific purposes pursuant to constraints imposed by formal action of the District s highest level of decision-making authority (generally the Governing Board). Also, such constraints can only be removed or changed by the same form of formal action. Assigned Fund Balance: The assigned fund balance classification reflects amounts that are constrained by the government s intent to be used for specific purposes, but meet neither the restricted nor committed forms of constraint. Unassigned Fund Balance: The unassigned fund balance classification is the residual classification for the general fund only. It is also where negative residual amounts for all other governmental funds would be reported. PROCEDURE This section provides the protocol for maintaining the unrestricted reserves or spendable General Fund balances. This policy requires the assignment to be made as part of the annual budget and Five Year Capital Funding Plan adoption which identifies the reserves needed. Any requests for the use of reserve funds will be accompanied by a current status report of the affected reserve fund and impact on the recommended target balance. Reserve impacts will be identified as a part of the quarterly budget reports. Committed Reserve Funds 1. Economic/Budget Stability Reserve Committed funds describe the portion of the fund balance that is constrained by limitations imposed by the Lakeside Fire Protection District Governing Board (Board). The Economic/Budget Stability Reserve is intended to offset quantifiable revenue/expense uncertainty and help stabilize service levels through economic cycles. The Board imposed limitation must occur no later than the close of the fiscal year and remains binding unless removed under the same manner. A commitment is made by Board resolution that states the amount and purpose of the commitment. 2 lks reserve policy_ docx 5/3/2017

41 Generally, appropriations and access to these funds will be reserved for emergency situations. Examples of such emergencies include, but are not limited to: Reduction in revenue equal to or greater than 10% of adopted General Fund appropriations An unplanned, major, catastrophic event such as a natural disaster requiring expenditures over 10% of General Fund adopted appropriations Unfunded and/or unpredictable State or Federal legislative or judicial mandates Any other unforeseen event that causes the District to expend funds in excess of 10% of General Fund adopted appropriations Recommendation: Maintain a target reserve balance of 25% of annual property tax revenue. The reserve amount is determined by estimating the level of financial risk associated with the economy. If the Economic/Budget Stability Reserve falls below a minimum of 25% of annual property tax revenue, the Fire Chief will prepare a plan within three months of the submission of the Audited Financial Report to replenish the Reserve balance to the 25% level within 48 months. The formal action required to commit fund balance and/or access committed funds shall be by board resolution requiring 4/5 majority vote. Assigned Reserve Funds 2. Budget Stability Reserve Assigned funds describe the portion of General Fund reserves that reflect the use of resources to provide a source of funding for near-term needs. The District s annual operating budget has inherent risk for fluctuations due to unusual circumstances i.e. extended leave due to injury or illness, or more fire activity than is budgeted for in a normal year. The Budget Stability Reserve provides for short-term one-time funding for extraordinary items that are not part of the normal operating budget. These funds are not to be used for recurring expenses. Recommendation: Maintain a target reserve balance of 2.5% of annual property tax revenue. If the Budget Stability Reserve falls below 1%, the Fire Chief will prepare a plan within three months of the submission of the Audited Financial Report to replenish the Leave Liability Reserve to the 2.5% level within 24 months. 3. Leave Liability Reserve Assigned funds describe the portion of General Fund reserves that reflect the use of resources to provide a source of funding for near-term and long-term needs. The District accrues liability based on the unused leave benefit of the employees which is a combined near-term and long-term liability. Recommendation: Maintain a target reserve balance of 100% of the annual accrued liability as determined by the annual audited financial statements. If the Leave Liability Reserve falls below 100%, the Fire Chief will prepare a plan within three months of the submission of the Audited Financial Report to replenish the Leave Liability Reserve to 100% level within 24 months. 3 lks reserve policy_ docx 5/3/2017

42 4. Capital Equipment Reserve Assigned funds describe the portion of General Fund reserves that reflect the use of resources to provide a source of funding for near-term and long-term needs. The District needs to purchase equipment and vehicles in order to carry out the mission and strategic objectives as directed by the Board. A 5-Year Capital Funding Plan must be maintained and considered when calculating the annual reserve requirements for capital equipment. Recommendation: Maintain a target reserve balance of 5% of the estimated value of the District s equipment and vehicles as recorded on the annual audited financial statements. If the Capital Equipment Reserve falls below 5%, the Fire Chief will prepare a plan within three months of the submission of the Audited Financial Report to replenish the Capital Equipment Reserve to 5% level within 24 months. 5. Capital Facilities Reserve Assigned funds describe the portion of General Fund reserves that reflect the use of resources to provide a source of funding for near-term and long-term needs. The District needs essential services buildings in order to carry out the mission and strategic objectives as directed by the Board. A 5-Year Capital Funding Plan must be maintained and considered when calculating the annual reserve requirements for capital facilities. Recommendation: Maintain a target reserve balance of 10% of the estimated replacement value of the District s facilities. If the Capital Facilities Reserve falls below 5%, the Fire Chief will prepare a plan within three months of the submission of the Audited Financial Report to replenish the Capital Equipment Reserve to the 10% level within a maximum of 60 months. 6. Fire Mitigation Fee Reserve Assigned funds describe the portion of General Fund reserves that reflect the use of resources to provide a source of funding for near-term and long-term needs. The District participates in the San Diego County Fire Mitigation Fee Program and receives revenue on a quarterly basis from the County. The funds must be used for capital facilities and equipment to serve the development which paid the fees. The Fire Mitigation Fees will first be applied to reimburse District General Funds that were used to make-up a shortfall of the fee portion of prior years. Recommendation: Maintain a target reserve balance based on the Annual Fire Mitigation Fee Expenditure Report which is due to the County of San Diego annually in August. The report will identify the funds that need to be maintained in the Fire Mitigation Fee Reserve. The 2015 report showed a negative balance of $2,237,000 which represents the amount of Fire Mitigation Fee Revenue that is due to the General Fund for projects already completed and approved. Based on current revenue it is estimated that the Mitigation Fee revenue will be transferred to the General Fund for the next years to reimburse for projects completed. 7. Self-Insured Retention Reserve Assigned funds describe the portion of General Fund reserves that reflect the use of resources to provide a source of funding for near-term and long-term needs. The District is a member of Public Agency Self Insurance System (PASIS) JPA for workers compensation which requires that the District maintain a Self-Insurance Retention (SIR) amount for payment of claims 4 lks reserve policy_ docx 5/3/2017

43 prior to the Excess Insurance coverage. The SIR amount is a liability that is calculated by the PASIS third-party administrator on all outstanding claims. The SIR amount is the estimated cost of the claim over the life of the claim which is the long-term liability of the claim. Recommendation: Maintain a target reserve balance of a minimum 100% of the estimated SIR amount as estimated by the PASIS TPA at the end of the Fiscal Year. The reserve amount is calculated by subtracting the liability booked on the annual audited financial report from the SIR liability for estimated claims calculated by the third party administrator. If the Self-Insured Retention Reserve falls below 100%, the Fire Chief will prepare a plan within three months of the submission of the Audited Financial Report to replenish the Self-Insured Retention Reserve to 100% level within 24 months. 8. HCFA Liability Reserve Assigned funds describe the portion of General Fund reserves that reflect the use of resources to provide a source of funding for near-term and long-term needs. The District is a member of Heartland Communications Facility Authority (HCFA) JPA to provide emergency communications. HCFA has identified long-term liability amounts for each of the member agencies related to the employee benefit costs and emergency radio system backbone. Recommendation: Maintain a target reserve balance of 100% of the liability identified by HCFA in their audited annual financial report. The cost of the emergency radio system backbone may need to be estimated based on a reasonable assessment of the cost & life of the system. The Fire Chief will assess the utilization and need for this reserve on an annual basis. If the HCFA Liability Reserve falls below 100% if the targeted amount, the Fire Chief will prepare a plan within three months of the submission of the District s Audited Financial Report to replenish the HCFA Liability Reserve within 24 months. Unassigned Reserve Funds The General Fund may have net resources in excess of what is classified in nonspendable, restricted, committed, or assigned. This amount is presented as the Unassigned Fund Balance amount on the annual financial report. This policy dictates that any amount of fund balance will be classified as Unassigned after funding the Economic/Budget Stability Reserve, plus the various Assigned Reserves made in accordance with the preceding section. Use of Resources The District operates on reserves for the first five months of the year due to the timing of property tax apportionment revenue by the County. General Fund Reserves will be used for working capital in the order of Unassigned, Assigned, and Committed for cash flow purposes, and the reserve funds will be replenished based on the annual budgeted requirement as soon as adequate property tax revenue is received. 5 lks reserve policy_ docx 5/3/2017