Sonoma County Public Safety Consortium. Annual Report For the Fiscal Year Ended June 30, 2011

Transcription

1 Annual Report For the Fiscal Year Ended June 30, 2011

2 Annual Report For the Fiscal Year Ended June 30, 2011 Table of Contents Page AuditorController s Report Management s Discussion and Analysis Basic Financial Statements: Statement of Net Assets... Statement of Revenues, Expenses, and Changes in Net Assets... Statement of Cash Flows Notes to the Basic Financial Statements Board of Directors... 17

3 DAVID E. SUNDSTROM, CPA AUDITORCONTROLLER TREASURER TAX COLLECTOR AuditorController TreasurerTax Collector County of Sonoma 585 FISCAL DRIVE SUITE 100 SANTA ROSA, CALIFORNIA (707) FAX (707) DONNA DUNK, CPA ASSISTANT AUDITORCONTROLLER JONATHAN KADLEC ASSISTANT TREASURERTAX COLLECTOR AuditorController s Report The Board of Directors Sonoma County Public Safety Consortium We have audited the accompanying financial statements of the Sonoma County Public Safety Consortium, (SCPSC) as of and for the year ended June 30, 2011, as listed in the table of contents. These basic financial statements are the responsibility of the management of SCPSC. Our responsibility is to express an opinion on these basic financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the basic financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe our audit provides a reasonable basis for our opinion. As required by various statutes within the California Government Code, County AuditorControllers are mandated to perform certain accounting, auditing, and financial reporting functions. These activities, in themselves, necessarily impair the auditor's independence. Specifically, auditors should not audit their own work or provide nonaudit services in situations where the amounts or services involved are significant and/or material to the subject of the audit. Although the AuditorController is statutorily obligated to maintain the accounts of departments, districts or funds that are contained within the county treasury, we believe adequate safeguards and division of responsibility exist. The staff in charge of performing audits within the AuditorController Department has no other responsibility for the accounts and records being audited. This would therefore enable the reader of this report to rely on the information contained herein. In our opinion, the basic financial statements referred to above present fairly, in all material respects, the financial position of SCPSC as of June 30, 2011 and the respective changes in its financial position for the year then ended, in conformity with accounting principles generally accepted in the United States of America.

4 The Management s Discussion and Analysis (MD&A) on pages 1 through 4 is not a required part of the basic financial statements but is supplementary information required by the Government Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the MD&A. However, we did not audit the information and express no opinion on it. June 19, 2012

5 Management s Discussion and Analysis As management of the Sonoma County Public Safety Consortium (SCPSC or the Consortium) we offer readers of SCPSC s financial statements this narrative overview and analysis of the financial activities of SCPSC for the fiscal year ended June 30, We encourage readers to consider the information presented here in conjunction with SCPSC s financial statements and the accompanying notes to the basic financial statements. The primary mission of SCPSC is to operate, maintain and improve the public safety communication and data management system comprised of Computer Aided Dispatch (CAD), Records Management System (RMS) and Mobile Data Computing (MDC) amongst the county, cities, districts and other public entities within Sonoma County. Please refer to the definition of the reporting entity within the notes to the financial statements for additional detail. Financial Highlights SCPSC s assets exceeded its liabilities at the fiscal year ended June 30, 2011 by $3,861,622, of which $619,440 represents its investment in capital assets, while $3,242,182 is reported as unrestricted net assets. SCPSC s liabilities totaled $1,201,794, which consists of $5,470 due to other governments, $141,097 in short term deferred revenues that represent residual funds from operations and $1,055,227 in long term deferred revenues that represent funds collected from consortium members for financing future MDC equipment replacement. Overview of the Basic Financial Statements This discussion and analysis is intended to serve as an introduction to SCPSC s basic financial statements. SCPSC s basic financial statements are comprised of two components: 1) basic financial statements and 2) notes to the basic financial statements. The Sonoma County Public Safety Consortium is engaged only in businesstype activities. The Consortium accounts for its financial activity utilizing fund accounting, specifically enterprise fund accounting, to ensure and demonstrate compliance with financerelated legal requirements. An enterprise fund is a proprietary fund type used to report activities for which a fee is charged to external customers for goods or services provided. The focus of an enterprise fund is the determination of operating income, changes in net assets (or cost recovery), financial position and cash flow. All activities are presented in the following three basic financial statements: Statement of Net Assets Statement of Revenues, Expenses and Changes in Net Assets Statement of Cash Flows Notes to the Basic Financial Statements. The notes provide additional information that is essential to a full understanding of the fund financial statements. 1

6 Management s Discussion and Analysis Financial Analysis Net Assets. Over time, changes in net assets may indicate whether the financial position of SCPSC is improving or deteriorating. Net assets increased to $3,861,622 during the fiscal year ended June 30, 2011, a change of $130,697 from the fiscal year ended June 30, The following table summarizes the net assets for SCPSC s activities: Net Assets June 30, June 30, Current assets $ 4,443,976 3,883,345 Capital assets (net of accumulated depreciation) 619, ,405 Total assets 5,063,416 4,696,750 Current liabilities 146, ,761 Noncurrent liabilities 1,055, ,064 Total liabilities 1,201, ,825 Invested in capital assets 619, ,405 Unrestricted net assets 3,242,182 2,917,520 Total net assets $ 3,861,622 $ 3,730,925 2

7 Management s Discussion and Analysis Changes in Net Assets. Total revenues for the fiscal year ended June 30, 2011 were $2,304,965 compared with total expenses of $2,174,268. Operating revenues and operating expenses decreased $42,697 and $540,078 respectively when compared with the prior fiscal year. The decrease in revenue was due to lower member contributions as compared to the prior year. The expenses decreased due lower current year depreciation expenses resulting from assets fully depreciated as of the prior fiscal year end. The following table provides a summary of changes in net assets for the year: Changes in Net Assets June 30, June 30, Revenues: Operating revenues $ 2,275,530 $ 2,318,227 Nonoperating revenues: Investment earnings 29,435 34,777 Total revenues 2,304,965 2,353,004 Expenses: Operating expenses 2,174,268 2,714,346 Total expenses 2,174,268 2,714,346 Increase (decrease) in net assets 130,697 (361,342) Net assets beginning of the year, as restated 3,730,925 4,092,267 Net assets end of the year $ 3,861,622 $ 3,730,925 Capital Assets SCPSC s investment in capital assets as of June 30, 2011, decreased by $193,965 to $619,440, net of accumulated depreciation and amortization. Capital assets consist of equipment and software utilized to support the CAD/RMS/MDC communication system. As required by GASB 51, aggregated costs related to development, acquisition and implementation of computer software are reported as intangible assets. June 30, June 30, Equipment $ 1,362,936 $ 1,362,936 Software 1,160,154 1,160,154 Accumulated depreciation and amortization (1,903,650) (1,709,685) Capital assets, net $ 619,440 $ 813,405 3

8 Management s Discussion and Analysis Economic Outlook SCPSC s budget is driven primarily by the costs of services contract with the County of Sonoma Information Systems Department (ISD). Per contract and Service Level of Agreement, ISD is required to submit an annual budget to SCPSC estimating its costs to operate the communication and data management CAD/RMS/MDC system. The salaries and benefits paid to ISD s managers, analysts and technicians, who are paid based on annual negotiations, account for the largest portion of the annual budget. Request for Additional Information This financial report is designed to provide a general overview of SCPSC s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to SCPSC, 965 Sonoma Avenue, Santa Rosa, CA

9 Statement of Net Assets June 30, 2011 Assets Current assets: Cash and investments Due from other governments $ 4,424,709 19,267 Total current assets 4,443,976 Noncurrent assets: Capital assets (net of accumulated depreciation/amortization): Equipment Software Total capital assets, net 263, , ,440 Total assets $ 5,063,416 Liabilities Current liabilities: Due to other governments Deferred revenue Total current liabilities Noncurrent liabilities: Deferred revenue Total liabilities $ 5, , ,567 1,055,227 1,201,794 Net Assets Invested in capital assets Unrestricted Total net assets $ 619,440 3,242,182 3,861,622 The notes to the basic financial statements are an integral part of this statement. 5

10 Statement of Revenues, Expenses and Changes in Net Assets Operating Revenues Charges for services Operations Capital replacement Total operating revenues Operating Expenses Contract services Depreciation and amortization Insurance Total operating expenses Operating income Nonoperating Revenues Investment earnings Total nonoperating revenues Change in net assets Net assets, beginning of year $ 1,966, ,753 2,275,530 1,973, ,965 6,806 2,174, ,262 29,435 29, ,697 3,730,925 Net assets, end of year $ 3,861,622 The notes to the basic financial statements are an integral part of this statement. 6

11 Statement of Cash Flows Cash Flows from Operating Activities Receipts from customers and other funds $ 2,498,399 Payments to suppliers (1,978,091) Net cash provided by operating activities 520,308 Cash Flows from Investing Activities Interest received 29,435 Net cash provided by investing activities 29,435 Net increase in cash and cash equivalents 549,743 Cash and investments, beginning of year 3,874,966 Cash and investments, end of year $ 4,424,709 Reconciliation of operating income to net cash provided by operating activities: Operating income $ 101,262 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation and amortization 193,965 Increase in due from other governments (10,888) Increase in due to other governments 2,212 Increase in deferred revenue 233,757 Net cash provided by operating activities $ 520,308 The notes to the basic financial statements are an integral part of this statement. 7

12 Notes to the Basic Financial Statements I. Summary of Significant Accounting Policies A. Definition of Reporting Entity The Sonoma County Public Safety Consortium (SCPSC or the Consortium) was formed by a Joint Powers Agreement on July 1, 2008 pursuant to the Joint Exercise of Powers Act, California Government Code, chapter 5, article 1, section The purpose of the agreement was to establish a Joint Powers Agency (JPA) to efficiently and effectively operate, maintain and improve a public safety communication and data management system in Sonoma County. The Consortium members are the cities of Cotati, Petaluma, Rohnert Park, Santa Rosa, Sonoma, Town of Windsor, Redwood Empire Dispatch Communications Authority (REDCOM), the Santa Rosa Junior College (SRJC) and the County of Sonoma (the County). In addition to the SCPSC members, other public safety entities have limited access to the integrated CAD and RMS as nonaffiliated agencies. SCPSC uses the County s Financial Accounting Management Information System (FAMIS) and its budgetary recording and accounting control policies to account for all financial transactions affecting Enterprise Funds. The County, through the AuditorControllerTreasurer Tax Collector s Office, tracks billing and collections for member agencies. The responsibility for the financial statements rests with SCPSC s Board of Directors. SCPSC does not have any component units. SCPSC additionally pays the City of Santa Rosa for the Consortium s Administrator and the County for legal, analyst and fiscal accounting services on a cost reimbursement basis. B. Measurement Focus, Basis of Accounting, and Financial Statement Presentation SCPSC uses proprietary (enterprise) funds to account for its activities. Proprietary funds are used to account for operations that are financed and operated in a manner similar to a private business enterprise where the intent of the governing body is that the cost of providing goods or services to individuals outside the governing body, on a continuing basis, be financed or recovered primarily through user charges. The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) as applied to governmental units, including the reporting model defined by Governmental Accounting Standards Board (GASB) Statement No. 34 Basic Financial Statements and Management s Discussion and Analysis for State and Local Governments. Financial statements for SCPSC are reported using the economic resources measurement focus and the accrual basis of accounting. All assets and liabilities associated with the operation of SCPSC are included on the statement of net 8

13 Notes to the Basic Financial Statements assets. Revenues are recorded when earned and expenses are recorded when the liability is incurred, regardless of the timing of related cash flows. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with the proprietary fund s principle ongoing operations. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. Nonexchange transactions, in which SCPSC gives (or receives) value without directly receiving (or giving) equal value in exchange, include grants and donations. On an accrual basis, revenue from grants and donations are recognized in the fiscal year in which all eligibility requirements have been satisfied. SCPSC has elected under GASB Statement No. 20, Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting, to apply all applicable GASB pronouncements as well as any applicable pronouncements of the Financial Accounting Standards Board or any Accounting Research Bulletins issued on or before November 30, 1989 unless those pronouncements conflict with or contradict GASB pronouncements. The GASB periodically updates its codification of the existing Governmental Accounting and Financial Reporting Standards which, along with subsequent GASB pronouncements (Statements and Interpretations), are accounting principles generally accepted in the United States of America. Cash and cash equivalents SCPSC participates in a pool of cash and investments with the Sonoma County AuditorControllerTreasurerTax Collector. Cash and investments are reported at amortized cost, there is no material difference from fair value. All pooled cash and investments are fully insured or collateralized. For purposes of the accompanying statement of cash flows, all highly liquid investments with maturity of three months or less when purchased are considered to be cash equivalents. Receivables and payables Transactions representing accrual of revenues and expenses at yearend are referred to as either accounts receivable or accounts payable. Accounts receivable include transactions in which SCPSC has either earned revenue by providing services, or has met all eligibility requirements and is entitled to the revenue. Accounts payable include transactions in which SCPSC has received goods and or services during the current year, but has not paid for them as of fiscal year end. Revenue Operating revenues are recognized in the accounting period in which they are earned. Amounts recorded as charges for services represent payments from the members of SCPSC. 9

14 Notes to the Basic Financial Statements Expenses On the statement of revenues, expenses and changes in fund net assets, expenses are recognized in the accounting period in which the related liability is incurred. Capital assets Capital assets are defined by SCPSC as assets with an initial individual cost of more than $5,000 and all aggregated costs related to development, acquisition and implementation of computer software that exceeds $100,000, and an estimated useful life in excess of one year. Depreciation is computed using the straightline method over the estimated useful lives of the asset. Net assets Net assets are classified into three components (as applicable) invested in capital assets (net of related debt), restricted and unrestricted. These classifications are defined as follows: Invested in capital assets, net of related debt (if any) This component of net assets consists of capital assets, including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. Restricted net assets (if any) This component of net assets consists of net assets with limits on their use that are imposed by outside parties. Unrestricted net assets This component of net assets consists of net assets that are not restricted for any project or other purpose. Budgets SCPSC adopts a preliminary budget no later than February 15 th for the following fiscal year, as required by the JPA agreement. Budgetary revenue estimates represent original estimates modified for any authorized adjustment which was contingent upon new or additional revenue sources. Budgetary expenditure amounts represent original appropriations adjusted by budget transfers and authorized appropriation adjustments made during the year. All budgets are adopted on a nongaap basis. 10

15 Notes to the Basic Financial Statements II. Detailed Notes A. Cash and Investments Investment in the Sonoma County Treasurer s Investment Pool SCPSC s cash is pooled with the Sonoma County Treasurer (Treasurer), who acts as a disbursing agent for SCPSC. The amortized cost of SCPSC s investment in this pool is reported in the accompanying financial statements at amounts based upon SCPSC s prorata share of the fair value provided by the Treasury Pool for the entire Treasury Pool portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on accounting records maintained by the Treasury Pool, which are recorded on an amortized cost basis. Interest earned on investments pooled with the County is allocated quarterly to the appropriate fund based on its respective average daily balance for that quarter. The Treasury Oversight Committee has regulatory oversight for all monies deposited into the Treasury Pool. The June 30, 2011 cash balance consisted of: Amortized Cost Fair Value Cash with County Treasury $ 4,424,709 $ 4,428,398 The fair value in SCPSC s financial statements of the cash investments with the Treasurer is $3,689 greater than the amortized cost of those investments. No adjustment was made for the difference between cost and fair value. Investment Guidelines SCPSC s pooled cash and investments are invested pursuant to investment policy guidelines established by the County Treasurer and approved by the Board of Supervisors. The objectives of the policy are, in order of priority: safety of capital, liquidity and maximum rate of return. The policy addresses the soundness of financial institutions in which the County Treasurer will deposit funds, types of investment instruments as permitted by the California Government Code 53601, and the percentage of the portfolio that may be invested in certain instruments with longer terms to maturity. A copy of the Treasury Pool investment policy is available upon request from the Sonoma County Treasurer at 585 Fiscal Drive, Suite 100, Santa Rosa, California,

16 Interest Rate Risk Sonoma County Public Safety Consortium Notes to the Basic Financial Statements Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value is to changes in market interest rates. As a means of limiting its exposure to fair value losses arising from rising interest rates, one of the ways that the Treasury Pool manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturing evenly over time as necessary to provide the cash flow and liquidity needed for operations. As of June 30, 2011, approximately 54% of the securities in the Treasury Pool had maturities of one year or less. Of the remainder, only 5% had a maturity of more than five years. Disclosures Relating to Credit Risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The Treasury Pool does not have a rating provided by a nationally recognized statistical rating organization. Custodial Credit Risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the Treasury Pool s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits and securities lending transactions: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by depository regulated under state law. The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. The California Government Code limits the total of all securities lending transactions to 20% of the fair value of the investment portfolio. 12

17 Notes to the Basic Financial Statements With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government s indirect investment in securities through the use of mutual funds or government investment pools (such as the Treasury Pool). Concentration of Credit Risk The investment policy of the County contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. For a listing of investments in any one issuer (other than U.S. Treasury securities, mutual funds, or external investment pools) that represent 5% or more of total County investments, refer to the 2011 Sonoma County Comprehensive Annual Financial Report (CAFR). B. Due from other governments SCPSC obtains funding from both JPA member and nonaffiliated governmental agencies. The amounts receivable from these sources as of June 30, 2011 is as follows: SCPSC Members City of Santa Rosa $ 10,891 Town of Windsor 879 City of Rohnert Park 5,683 City of Cotati 1,021 City of Sonoma 793 Total due from other governments $ 19,267 C. Deferred Revenue Current As of June 30, 2011, SCPSC members residual contributions to operations amounted to $141,097, which is recorded as a short term liability and will be recognized as revenue in the following fiscal year. The respective member s balances are as follows: Petaluma 24,274 County of Sonoma 113,294 SRJC 3,529 Total $ 141,097 13

18 Notes to the Basic Financial Statements D. Deferred Revenue Noncurrent As of June 30, 2011, SCPSC members lifetodate contributions to replace Mobile Data Computer (MDC) equipment amounted to $1,055,227 which is recorded as a long term liability and will be recognized as revenue when earned. The current portion below represents planned replacement expenditures in the subsequent fiscal year. The MDCs are scheduled for replacement during the fiscal year ending June 30, The respective member s balances are as follows: Beginning Ending Current Balance Additions Reductions Balance Portion Cotati $ 14,519 $ 8,452 $ $ 22,971 $ Petaluma 51,425 44,136 95,561 Rohnert Park 85,793 53, ,790 Santa Rosa 139,076 77, ,706 City of Sonoma 12,922 7,670 20,592 County of Sonoma 204, , ,704 Windsor 16,937 12,053 28,990 SRJC 12,597 8,451 21,048 REDCOM 106,407 85, ,865 Total $ 644,064 $ 411,163 $ $ 1,055,227 $ 14

19 Notes to the Basic Financial Statements E. Capital Assets Capital expenditures include the costs of original purchase of communications and computer equipment, hardware and other items of individual cost above $5,000 and software above $100,000, typically having an estimated useful life of more than one year. Capital assets, being depreciated: Equipment Intagibles Total capital assets, being depreciated Less accumulated depreciation and amortization for: Equipment Intagibles Beginning Balance $ 1,362,936 1,160,154 2,523,090 (1,026,003) (683,682) $ Additions (73,000) (120,965) Retirements Transfers & Adjustments Ending Balance $ 1,362,936 1,160,154 2,523,090 (1,099,003) (804,647) Total accumulated depreciation Total capital assets, being depreciated, net (1,709,685) 813,405 (193,965) (193,965) (1,903,650) 619,440 Capital assets, net $ 813,405 $ (193,965) $ $ $ 619,440 Depreciation expense was charged to functions/programs of the Consortium as follows: Businesstype activities: Public Safety $ 193,965 Capital assets are depreciated using the straightline method over their estimated useful lives. Estimated useful lives for capital assets are as follows: Equipment 38 years Software 7 years F. Contract Services Expense Contract services for the fiscal year ended June 30, 2011 include CAD/RMS/MDC operations and replacement, administrative, accounting, auditing, and legal services. 15

20 Notes to the Basic Financial Statements III. Other Information A. Joint Powers Agreement Pursuant to the Joint Exercise of Powers Act, California Government Code, chapter 5, article 1, section , cities, districts and the County of Sonoma entered into a Joint Powers Agreement (JPA) to establish and govern the Sonoma County Public Safety Consortium (SCPSC), dated July 1, SCPSC was established to operate, maintain and improve a public safety communication and data management system currently comprised of Computer Aided Dispatch (CAD), Records Management System (RMS) and Mobile Data Computing (MDC) technology amongst the cities of Cotati, Petaluma, Rohnert Park, Santa Rosa, Sonoma, Town of Windsor, Redwood Empire Dispatch Communications Authority (REDCOM), the Santa Rosa Junior College (SRJC) and the County of Sonoma. SCPSC is governed by a board comprised of 9 members which includes the City Manager from each municipal member agency, the Sonoma County Administrator, an appointed representative of the REDCOM Board of Directors, and the President of the Sonoma County Junior College District. The board members appointed an Oversight Committee to handle operations and ongoing business of SCPSC. According to the JPA, the Board adopts an annual budget thereby fixing the annual assessment against each member. The relative percentage allocation of annual operating expenses is based upon usage and systems connections as set by the Board. B. Risk Management The Sonoma County Public Safety Consortium is exposed to various risks for which SCPSC carries insurance with coverage for bodily injury, property damage, personal injury, auto liability, and errors and omissions. C. Auditor Independence As required by various statutes within the California Government Code, County AuditorControllers are mandated to perform certain accounting, auditing and financial reporting functions. These activities, in themselves, necessarily impair the auditor's independence. Specifically, Auditors should not audit their own work or provide nonaudit services in situations where the amounts or services involved are significant or material to the subject matter of the audit. Although the office of the Auditor Controller is statutorily obligated to maintain accounts of departments, districts or funds that are contained within the County Treasury, we believe that adequate safeguards and divisions of responsibility exist. Therefore, we believe that subject to this qualification and disclosure, the reader can rely on the auditor s opinion contained in this report. 16

21 June 30, 2011 Board of Directors The Board of Directors, none of whom are employed by Sonoma County Public Safety Consortium, as of June 30, 2011, is: Veronica Ferguson, Director and Chair County Administrator Dianne Thompson, Director and ViceChair City Manager, Cotati John Brown, Director and Secretary City Manager, Petaluma Chris Thomas, Director Deputy County Administrator, Sonoma County Representing the Redwood Empire Dispatch Communications Authority (REDCOM) Gabriel A. Gonzalez, Director City Manager, Rohnert Park Kathy Millison, Director City Manager, Santa Rosa Dr. Robert Agrella, Director President, Santa Rosa Junior College Linda Kelly, Director City Manager, Sonoma J. Matthew Mullan, Director City Manager, Town of Windsor 17