CHINO VALLEY INDEPENDENT FIRE DISTRICT Special Meeting - Standing Committee Meeting Finance Committee AGENDA

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1 Those persons wishing to speak on any item, whether or not it is included on the agenda, are requested to fill out and submit to the Clerk of the Board a "Request to Speak" form. Thank you. It is the intention of the Chino Valley Independent Fire District to comply with the Americans with Disabilities Act (ADA) in all respects. If, as an attendee or a participant at this meeting, you will need special assistance beyond what is normally provided, the Chino Valley Independent Fire District will attempt to accommodate you in every reasonable manner. Please contact the Administration Office (909) at least forty-eight (48) hours prior to the meeting to inform us of your particular needs and to determine if accommodation is feasible. Please advise us at that time if you will need accommodations to attend or participate in meetings on a regular basis. Any public record, relating to an open session agenda item, that is distributed within 72 hours prior to the meeting is available for public inspection at the District's Administrative Headquarters, City Center Drive, Chino Hills, CA Administrative Headquarters City Center Drive Chino Hills, CA CHINO VALLEY INDEPENDENT FIRE DISTRICT Special Meeting - Standing Committee Meeting Finance Committee Wednesday, January 25, 2017 a 9:00 AM ROLL CALL INVOCATION FLAG SALUTE PUBLIC COMMUNICATIONS AGENDA This is the time and place for the general Public to address the Committee about subjects that do not appear elsewhere on the agenda. The Public may address items on the agenda at the time addressed by the Board. Due to Board policy and Brown Act requirements, the Committee may not take action on any issue on the agenda. When you address the Board, please state your name and address (optional) prior to making your remarks. Please limit your comments to five minutes. MINUTES 1. Minutes of December 22, 2016, Meeting OLD BUSINESS - None NEW BUSINESS Finance Committee - January 25, 2017 Meeting - Page 1 of 28

2 2. PARAMEDIC SQUAD PURCHASE Purpose is for the Finance Committee to review and discuss the purchase of an additional Paramedic Squad as funded in the FY2016/17 budget. A A A 3. STAFF VEHICLE PURCHASE Purpose is for the Finance Committee to review and discuss the purchase of a staff vehicle as funded in the FY2016/17 budget MID-YEAR BUDGET AMENDMENTS Purpose is to review proposed mid-year budget amendments to the District s Budget. ADJOURNMENT I, Sandra Heney, Clerk of the Board, on behalf of the Board of Directors, do hereby certify that a copy of this agenda has been posted by 6:00 p.m., on Monday, January 23, Sandra Heney, Clerk of the Board Finance Committee - January 25, 2017 Meeting - Page 2 of 28

3 MINUTES 1. CHINO VALLEY INDEPENDENT FIRE DISTRICT NO STAFF REPORT Minutes of December 22, 2016, Meeting ATTACHMENTS: Description Minutes of December 22, 2016, Meeting Finance Committee - January 25, 2017 Meeting - Page 3 of 28

4 CHINO VALLEY INDEPENDENT FIRE DISTRICT Standing Committee Meeting Finance Administrative Headquarters Thursday, December 22, City Center Drive 8:00 a.m. Committee Meeting Chino Hills, CA MINUTES ROLL CALL President Ramos-Evinger Vice President Kreeger Deputy Chief Atkinson Deputy Chief Faherty Finance Manager Heide Clerk of the Board Heney Human Resource Manager Kuchwara INVOCATION Fire District Chaplain Lewis FLAG SALUTE Vice President Mike Kreeger PUBLIC COMMUNICATIONS None. MINUTES 1. Minutes November 29, 2016, Meeting. The Committee recommended the minutes be filed, as presented. OLD BUSINESS None. NEW BUSINESS 2. SURPLUS OF 1992 PIERCE ARROW FIRE ENGINE (CHO-53) Purpose is for the Finance Committee to discuss the surplus of a 1992 Pierce Arrow Fire Engine (CHO-53) and potential options for unit disposition 1 Finance Committee - January 25, 2017 Meeting - Page 4 of 28

5 Finance Committee Meeting December 22, 2016 Page 2 of 6 Deputy Chief Faherty reported that the Fire District owns two fire engines that were among the first apparatus purchases of the newly formed District. A 1990 Pierce Dash (CHO-41) which remains in service as a reserve engine at station #4 and a 1992 Pierce Arrow (CHO- 53) that was assigned to the Training Center when it opened in late Deputy Chief Faherty reported that the intent of placing the 1992 Pierce at the Training Center was to provide a turnkey option for crews to conduct training while keeping their front line engines response-ready. He reported that the concept has not shown benefit as the 25 year gap in production has created such dissimilar apparatus and equipment that it does not provide for realistic training scenarios. Deputy Chief Faherty reported that the 1992 Pierce Arrow currently has 160,610 miles. He also reported that the unit has accumulated only 1,719 miles since the date of assignment to the Training Center in Most of the 1,719 miles can be attributed to a few occasions in 2012 and 2013 when the unit was pressed into emergency service. Deputy Chief Faherty reported that Per NFPA and DMV requirements, the Pierce still requires an annual pump test, DOT inspections, fluid changes and maintenance of wear/deterioration items such belts, hoses and tires. Deputy Chief Faherty reported that the Pierce has become a fiscal liability with no benefit to the District. Deputy Chief Faherty reported that the value assessment was conducted using various government, apparatus and auction sites. He reported that the asking prices for this type of apparatus range from $12,000 to $19,000 with only one closed auction drawing a final sales price of $4, Deputy Chief Faherty reported that if the Finance Committee is desirous of proceeding with the surplus of the 1992 Pierce Arrow, there are several options for the disposition of this unit. Options include: Consignment for Auction through Ken Porter Auction services. Transfer of ownership to Fire ETC for a yet-to-be determined credit. Donation to Mt. San Antonio Fire Academy. (Requested by Academy Commander) Deputy Chief Faherty recommended that the Finance Committee discuss the proposed surplus and disposition options of the 1992 Pierce Arrow and provide direction to staff. Discussion was held regarding the surplus and disposition options of the 1992 Pierce Arrow. The Finance Committee agreed to move this item to the full Board for approval under new business. Finance Committee - January 25, 2017 Meeting - Page 5 of 28

6 Finance Committee Meeting December 22, 2016 Page 3 of 6 3. BID No BI-ANNUAL FIREFIGHTER CLASS B UNIFORM REPLACEMENT Purpose is for the Finance Committee to review the bids received for Bid No Bi- Annual Firefighter Class B Uniform Replacement. Deputy Chief Faherty reported that bid specifications were developed and a request for bid (RFB) was issued for the purchase of replacement Class B uniforms for firefighter personnel. Notice of Bid No was published in a newspaper of general circulation in the District, and the RFB was sent to vendors on the District s vendor list for uniforms. Deputy Chief Faherty reported that the deadline for submission of bids in response to this RFB was November 28, at 4:00 pm. He reported that a total of six (6) bids were received in response to Bid No , as follows (vendors lists in order of total bid price, from low to high): 1 Vendor Firefighter Safety Center Vendor Location * Santa Fe Springs, CA. Bid Amount Variance from low bid $60, n/a 2 2 Hot Activewear Murrieta, CA. $66, $5, Galls, LLC Lexington, KY. $70, $9, Keystone Uniforms Santa Ana, CA. **74, $13, On Guard Apparel Corona, CA. $77, $16, Mission Linen Supply Chino, CA. $101, $40, *As specified on completed Bid Sheet. **Bid correction following verification, the bid submitted as $73, was recalculated at $74, Deputy Chief Faherty reported that District policies specify that bid award should be made to the lowest responsible bidder. He also reported that staff conducted research and contacted the owner of Firefighter Safety Center and can find no credible information to disqualify them as a responsible bidder. Deputy Chief Faherty reported that changes to the Teamsters, Local 1932 Memorandum of Understanding include parity with the CVPF, Local #3522 Memorandum of Understanding in regards to uniform replacement. He reported that the change was considered and calculated as part of the uniform replacement bid RFB. Deputy Chief Faherty reported that the RFB also required pricing for long-sleeve shirts that are available for employee purchase. He reported that the Firefighter Safety Center was the lowest responsible bidder for this garment at $ Finance Committee - January 25, 2017 Meeting - Page 6 of 28

7 Finance Committee Meeting December 22, 2016 Page 4 of 6 Deputy Chief Faherty reported that the lowest bid of $60, is well within the final budget of $75,000 for uniform replacement and accounts for all safety and non-safety uniformed personnel. Deputy Chief Faherty recommended that the Finance Committee review the bids received in response to Bid No , and provide direction to staff. Discussion was held regarding the bids received in response to Bid No The Finance Committee agreed to move this item to the full Board under the consent calendar for approval. 4. AGREEMENT No MT. SAN ANTONIO COLLEGE Purpose is for the Finance Committee to review the proposed agreement with Mt. San Antonio College to host their Regional Fire Academy at the District s Training Facility. Deputy Chief Faherty reported that with the conclusion of Mt. SAC Fire Academy #64 in the spring of 2017, the conditions of Agreement No will be fulfilled. He reported that the purpose is for the Finance Committee to review a proposed new agreement that will extend the hosting of the Mt. San Antonio College Fire Academy at the District s Training Facility for an additional 6 academies spanning the 2017/18, 2018/19 and 2019/2020 academic years. Deputy Chief Faherty reported that the previous two agreements have proven to provide mutual benefit with limited scheduling conflicts. Deputy Chief Faherty reported that the following details the Academy s continuing contributions to the District: Daily assignments: Clean and restock bathrooms, vacuum all classrooms and mop all floors, empty trash cans, sweep all areas of the parking lot and tower, assist the on-duty training officers with special assignments and police back training area for trash. Weekly assignments: Clean Training Center windows, weed all planters, scrub picnic tables and trash cans, trim bushes, sweep parking lot and clean refrigerators. Special assignments: Participated in the District s Open House with involvement in guest parking, ladder demonstrations, staffing Sparky s Safety House as well as setup and postevent cleanup. Assisted with preparations for the State of the District and the employee recognition event, maintained sandbag area, cleaned entire tower, assisted with CVFD probationary ladder training, assisted with CVFD company evolutions, assist with any additional projects as requested by the Training Division, Deputy Chief Faherty reported that there were past concerns regarding increased utility costs to the District. He reported that a general survey of the Training Center s electricity, Finance Committee - January 25, 2017 Meeting - Page 7 of 28

8 Finance Committee Meeting December 22, 2016 Page 5 of 6 water and natural gas utility bills have shown no measurable increase during Academy periods versus normal District operations. Deputy Chief Faherty reported that the terms of the new agreement have not changed with the exception of the number of academy sessions. The highlights are as follows: TERM: Spans six (6) full academy sessions beginning fall of 2017 and concluding spring of FACILITY USE: Provides for use of the training tower and grounds, a training classroom, use of the training props and one office for use by the Academy Commander. EQUIPMENT: One existing storage container will be allowed at the site. PROPS: The new agreement does include the use of ancillary props with prior approval. If used, props will be returned to their original state at the expense of the College. CONCURRENT USE: The Emergency Services Deputy Chief or Suppression Training Captain will coordinate any shared use of the training facility. PARKING: Personal vehicle parking is provided for the Academy Commander and training staff only. All Trainees are required to park off-site as well as all academy apparatus. Any fluids that are discharged will be cleaned daily to the District s satisfaction. MISCELLANEOUS: The College will provide daily cleaning and maintenance of the facility including related toiletries and cleaning products. SUPERVISION: The College will provide continuous supervision of the trainees and shall bear sole responsibility for their actions. PAYMENT: The College agrees to pay $10,000 in advance of each academy. INDEMNIFICATION / LIABILITY / INSURANCE: All verbiage and limits have been reviewed and approved by Legal Counsel and SDRMA. TERMINATION: Either party can terminate the agreement upon 30 days written notice, without cause. Deputy Chief Faherty recommended that the Finance Committee review agreement No with Mt. San Antonio College to host their Regional Fire Academy at the Fire District s Training Facility and provide direction to staff. Finance Committee - January 25, 2017 Meeting - Page 8 of 28

9 Finance Committee Meeting December 22, 2016 Page 6 of 6 Discussion was held regarding agreement No with Mt. San Antonio College to host their Regional Fire Academy at the Fire District s Training Facility and provide direction to staff. The Finance Committee agreed to move this item to the full Board for approval under new business. ADJOURNMENT Meeting was adjourned at 8:20 a.m. Finance Committee - January 25, 2017 Meeting - Page 9 of 28

10 CHINO VALLEY INDEPENDENT FIRE DISTRICT STAFF REPORT NEW BUSINESS 2. DATE: JANUARY 25, 2017 TO: FROM: FINANCE COMMITTEE TIM SHACKELFORD, FIRE CHIEF SUBJECT: PARAMEDIC SQUAD PURCHASE PURPOSE: Purpose is for the Finance Committee to review and discuss the purchase of an additional Paramedic Squad as funded in the FY2016/17 budget. DISCUSSION: In July of 2015, The District purchased five (5) 2016 Ford F-450 crew cab trucks in Cab and Chassis configurations. These units were fitted with custom paramedic boxes, emergency lighting and communications to create a new service model tool for the Fire District. Four Paramedic Squads began providing front line service on January 25, To ensure unit longevity, it is important to monitor the mileage accumulation and conduct unit rotations as necessary. The chart below provides mileage tracking at approximately 8 ½ months of service including a projected annual average mileage for each unit. In an effort to extend the service life, Medic Squad 66 and the Reserve Squad rotated assignments in January of UNIT CHO 10/10/17 mileage days daily average annual average MS MS MS MS MS-R There is an expected increase in service demands as the squad s mileage increases. Any issue that unexpectedly forces a squad out of service will leave the District with limited options if a concurrent breakdown was to occur. Finance Committee - January 25, 2017 Meeting - Page 10 of 28

11 The FY2016/17 budget provides funding for a Paramedic Squad. The purchase will provide an additional reserve, for a total of two, as well as an additional unit for rotation to assist in smoothing the mileage variance of the squad fleet Villa Ford in the City of Orange provided a bid of $50,528 for the Ford F-450 Cab & Chassis which was $716 below the state bid. Based on a single unit construction, the pricing for the custom paramedic box was considerably higher than expected at $63,818 as compared to the 2015 purchase of $51,056 per box (based on a 5 unit order). Preliminary estimates from West Coast Lights and Sirens show minimal increases compared to A total production cost comparison is identified in the chart below. Paramedic Squad Production Costs $ Increase % Increase F-450 Cab & Chassis $47,626 $50,528 $2, Phenix Custom Box $51,056 $63,818 $12, Lights/Sirens/Electronics $11,932 $12,500 $ TOTAL $110,614 $126,846 $16, The estimated cost of the 2017 Paramedic Squad is $126,846 with a FY2016/17 budget of $140,000. The remaining budget allocation of $13,154 will be required for loose equipment. Ford estimates 8-10 weeks for delivery of the F-450 Cab & Chassis and Phenix Truck Bodies quoted 9-months to complete construction of the box. Upon order placement, we will engage the vendor to hopefully establish a more timely delivery date on the box in order to expedite the project. RECOMMENDATION: It is recommended that the Finance Committee review and discuss the purchase of a Paramedic Squad as funded in the FY2016/17 budget and provide direction to staff. Finance Committee - January 25, 2017 Meeting - Page 11 of 28

12 CHINO VALLEY INDEPENDENT FIRE DISTRICT STAFF REPORT NEW BUSINESS 3. DATE: JANUARY 25, 2017 TO: FROM: FINANCE COMMITTEE TIM SHACKELFORD, FIRE CHIEF SUBJECT: STAFF VEHICLE PURCHASE PURPOSE: Purpose is for the Finance Committee to review and discuss the purchase of a staff vehicle as funded in the FY2016/17 budget. DISCUSSION: In June of 2016, The District purchased a 2016 Ford F-150 Supercrew XLT. This vehicle was approved in the FY2015/16 budget and assigned to the Deputy Chief of Emergency Services (DC Ault). A 2015 Ford F-150 Supercrew was also purchased in FY2014/2015 and assigned to the Deputy Chief of Community Risk Reduction (DC Atkinson). Both of the vehicles were purchased locally at Chino Hills Ford due to aggressive pricing that matched the state bid. The FY2016/17 budget includes one additional replacement vehicle for a Deputy Chief. The planned purchase will be assigned to the Deputy Chief of Support Services (DC Faherty) and will provide a standardized Chief Officer fleet of vehicles no older than Villa Ford in the City of Orange was able to apply municipal fleet discounts which reduced the MSRP by $11,163, bettering the state bid self-pricing by $1,037. The replacement vehicle specifics are identified below: Replacement Purchase Cost Budget Vehicle Replaced For Use By 2011 Chevrolet 2017 Ford F-150 Deputy $43,377 $45,000 Tahoe (CHO130) Supercrew XLT Chief 80K mi. The total vehicle cost including taxes and fees is $1,623 under the budgeted amount of $45,000. Finance Committee - January 25, 2017 Meeting - Page 12 of 28

13 The addition of lights, sirens and electronics is identified as a separate item in the budget. The vehicle slated for replacement is a 2011 Chevrolet Tahoe with approx. 80,000 miles. The vehicle has sufficient value for staff/general use and will remain in the fleet. RECOMMENDATION: It is recommended that the Finance Committee review and discuss the purchase of a staff vehicle as funded in the FY2016/17 budget and provide direction to staff. Finance Committee - January 25, 2017 Meeting - Page 13 of 28

14 CHINO VALLEY INDEPENDENT FIRE DISTRICT STAFF REPORT NEW BUSINESS 4. DATE: JANUARY 25, 2017 TO: FROM: FINANCE COMMITTEE TIM SHACKELFORD, FIRE CHIEF SUBJECT: MID-YEAR BUDGET AMENDMENTS PURPOSE: Purpose is to review proposed mid-year budget amendments to the District s Budget. DISCUSSION: The attached draft of the Final Budget at Mid-Year serves as an update to the District s Final Budget, which was approved by the Board of Directors in September. The mid-year budget update provides an opportunity to evaluate fiscal year-to-date budget vs. actual performance, propose time sensitive operational budgetary amendments which should be considered prior to next year s budget cycle, and to update fiscal year projections based on information not previously available. What follows is a summary of the proposed budgetary adjustments at mid-year. Revenues A total of $120,380 in additional revenues are proposed for mid-year as follows: Current Services $120,380 Increase in current services revenues of $120,380 for updates to the Chino equity agreement based on the annual contract calculation for All other revenues for the year-to-date appear to be largely in line with projections and no additional revenue budgetary adjustments are proposed at this time. Finance Committee - January 25, 2017 Meeting - Page 14 of 28

15 Expenditures A number of routine budget transfers are proposed in the salaries and benefits area. These transfers will result in no increase in net expense and are detailed as follows: Salaries and Benefits Salaries regular ($700,000) Coverage training and support 75,000 Coverage emergency response and leave 800,000 Separation payments (85,000) Special compensation (35,000) Annual leave buyback 175,000 PERS retirement (140,000) Health and dental insurance (90,000) Net Budgetary Impact NONE Note: Parentheses indicate a reduction in the expenditure line item. With the exception of separation payments and annual leave buyback, the proposed salaries and benefits budget transfers are primarily necessitated by a number of open positions for the first half of the fiscal year, as well as those projected for the last half of the fiscal year, primarily due to retirements through December. The District currently has 10 open positions. A recruitment has been initiated and these positions are expected to be filled either late in the current fiscal year or toward the beginning of the next fiscal year. For budgetary purposes, it s assumed that these positions will remain open until the new fiscal year. This necessitates transfers between regular salary expense lines and overtime coverage for these open positions. Separation payments and annual leave buyback have been adjusted based on updated projections for the balance of the fiscal year, taking into account the fiscal impacts of recent personnel retirements. Services/Supplies/Capital As services and supplies, as well as capital acquisition, are anticipated to be within budget for the fiscal year, there are no budgetary amendments proposed in these areas at mid-year. See the attached budget schedules and reports for additional mid-year budget information. RECOMMENDATION: It is recommended that the Finance Committee review the proposed mid-year budget amendments, and provide direction to staff. Finance Committee - January 25, 2017 Meeting - Page 15 of 28

16 ATTACHMENTS: Description Mid-Year Budget Attachment Finance Committee - January 25, 2017 Meeting - Page 16 of 28

17 Chino Valley Fire District Final Budget at Mid-Year Draft Budget Finance Committee - January 25, 2017 Meeting - Page 17 of 28

18 Chino Valley Independent Fire District Final Budget at Mid-Year Table of Contents Budget Recap 1 Changes in Fund Balance 3 Budget Summary - Multi-Year Comparison.. 4 Revenue History Expenditure History Other Information Budgetary Amendments Long-Range Financial Plan Reference to Final Budget 10 Finance Committee - January 25, 2017 Meeting - Page 18 of 28

19 CHINO VALLEY INDEPENDENT FIRE DISTRICT Final Budget at Mid-Year BUDGET RECAP OVERVIEW The attached draft of the Final Budget at Mid-Year serves as an update to the District s Final Budget, which was approved by the Board of Directors in September. The mid-year budget update provides an opportunity to: Evaluate fiscal year-to-date budget vs. actual performance; Propose time sensitive operational budgetary amendments which should be considered prior to next year s budget cycle; Update fiscal year projections based on information not previously available. SUMMARY OF BUDGETARY AMENDMENTS Revenues What follows is a summary of the proposed budgetary adjustments at mid-year. A total of $120,380 in additional revenues are proposed for mid-year as follows: Current Services $120,380 Increase in current services revenues of $120,380 for updates to the Chino equity agreement based on the annual contract calculation for All other revenues for the year-to-date appear to be largely in line with projections and no additional revenue budgetary adjustments are proposed at this time. Expenditures A number of routine budget transfers are proposed in the salaries and benefits area. These transfers will result in no increase in net expense and are detailed as follows: Page 1 Finance Committee - January 25, 2017 Meeting - Page 19 of 28

20 Salaries and Benefits Salary and benefit expenditure transfers are summarized below: Salaries regular ($700,000) Coverage training and support 75,000 Coverage emergency response and leave 800,000 Separation payments (85,000) Special compensation (35,000) Annual leave buyback 175,000 PERS retirement (140,000) Health and dental insurance (90,000) Net Budgetary Impact NONE Note: Parentheses indicate a reduction in the expenditure line item. With the exception of separation payments and annual leave buyback, the proposed salaries and benefits budget transfers are primarily necessitated by a number of open positions for both the first half of the fiscal year, as well as those projected for the last half of the fiscal year, mainly due to recent retirements. The District currently has 10 open positions. A recruitment has been initiated and these positions are expected to be filled either late in the current fiscal year or toward the beginning of the next fiscal year. Separation payments and annual leave buyback have been adjusted based on updated projections for the balance of the fiscal year. Services/Supplies/Capital As services and supplies, as well as capital acquisition, are anticipated to be within budget for the fiscal year, there are no budgetary amendments proposed in these areas at mid-year. CONCLUSION The proposed amendments to the District s budget at mid-year reflect known and anticipated operational conditions and events for the balance of the fiscal year. These budgetary amendments to the FY Final Budget at Mid-Year will result in projected additional net revenues of $120,380. Based on the proposed budgetary amendments, fund balance at June 30, 2017 is projected to amount to $17,473,101. See the attached budget schedules and reports for additional mid-year budget information. Page 2 Finance Committee - January 25, 2017 Meeting - Page 20 of 28

21 CHINO VALLEY FIRE DISTRICT Changes in Fund Balance Final Budget at Mid-Year Nonspendable: ACTUAL AMOUNT Fund Balance Fund Balance Revenues Expenditures Transfers Deposits and Prepaid Items $ 61,254 $ 1,185,600 $ 1,246,854 Committed: Workers' Comp Reserve 1,305,831 (159,193) 1,146,638 Equipment Replacement 748, ,713 Facility Acquisition & Maintenance 1,130,045 (1,083,049) 46,996 Compensated Absences 1,784, ,754 2,000,489 Emergency Contingency 5,746, ,580 5,874,648 Assigned: Budget Transfers - 1,318,000 1,318,000 Unassigned: - Minimum Fund Balance 8,619, ,871 8,811,972 Available 3,608,540 $ 34,859,380 $ 34,072,566 (1,798,563) 2,596,791 TOTAL $ 23,004,287 $ 34,859,380 $ 34,072,566 $ - $ 23,791,101 Nonspendable: FINAL BUDGET AT MID-YEAR Fund Balance Fund Balance Revenues Expenditures Transfers Deposits and Prepaid Items $ 1,246,854 $ - $ 1,246,854 Committed: Workers' Comp Reserve 1,146,638-1,146,638 Equipment Replacement 748,713 (158,188) 590,525 Facility Acquisition & Maintenance 46,996 1,410 48,406 Compensated Absences 2,000,489 60,015 2,060,504 Emergency Contingency 5,874, ,196 6,211,844 Assigned: Budget Transfers 1,318,000 (1,318,000) - Unassigned: - Minimum Fund Balance 8,811,972 (2,643,642) 6,168,330 Available* 2,596,791 35,953,062 37,271,062 3,721,209 - TOTAL $ 23,791,101 $ 35,953,062 $ 37,271,062 $ - $ 17,473,101 *Includes (up to) $5 million for Retirement Trust funding designated from Unassigned Fund Balance Page 3 Finance Committee - January 25, 2017 Meeting - Page 21 of 28

22 Fund: 100 General Fund 2015 Actual Amount CHINO VALLEY FIRE DISTRICT Budget Summary - Multi-Year Comparison Final Budget at Mid-Year 2016 Actual Amount 2017 Final Budget Budget Adjustments 2017 Mid-Year Budget Revenue Property tax revenue $ 24,510,535 $ 24,767,156 $ 25,779,987 $ - $ 25,779, Contract revenue 6,360,189 8,156,437 8,482, ,380 8,603, Other revenue 1,644,902 1,935,787 1,570,000-1,570,000 Prior Year Encumbrance Rollovers 473, Revenue Totals $ 32,989,278 $ 34,859,380 $ 35,832,682 $ 120,380 $ 35,953,062 Expenditures Salaries and benefits $ 25,155,706 $ 26,765,586 $ 28,882,766 $ - $ 28,882, Services and supplies 4,327,529 4,429,801 5,268,683-5,268, Capital outlay 984,067 2,488, , ,613 Prior Year Encumbrance Rollovers (net) 591, ,414 2,197,000-2,197,000 Expenditure Totals $ 31,059,133 $ 34,072,566 $ 37,271,062 * $ - $ 37,271,062 * Net Change in Fund Balance $ 1,930,145 $ 786,814 $ (1,438,380) $ 120,380 $ (1,318,000) Transfers In - Capital Replacement $ 271,708 $ 1,655,948 $ 2,382,000 $ - $ 2,382,000 Net Operating Revenue $ 2,201,853 $ 2,442,762 $ 943,620 $ 120,380 $ 1,064,000 *Excludes (up to) $5 million designated from Fund Balance for Retirement Trust funding Page 4 Finance Committee - January 25, 2017 Meeting - Page 22 of 28

23 Account NuDescription 2015 Actual Amount 2016 Actual Amount 2017 Final Budget Budget Adjustments 2017 Mid-Year Budget Fund: General Fund Revenues Property tax revenue 4010 Property tax - current secured $ 21,646,149 $ 21,783,913 $ 22,726,746 $ 22,726, Property tax - current unsecured 1,243,042 1,240,389 1,276,502 1,276, Property tax - current utility 212, , , , Property tax - prior and penalty 828, , , , Property tax - home owner's exemption 248, , , , Property tax - supplemental 277, , , , Property tax - weed abatement 54,381 51,347 45,000 45,000 Account Classification Total: Property tax revenue $ 24,510,535 $ 24,767,156 $ 25,779,987 $ - $ 25,779, Contract revenue 4110 Current services $ 6,360,189 $ 8,156,437 $ 8,482,695 $ 120,380 $ 8,603,075 Account Classification Total: Contract revenue $ 6,360,189 $ 8,156,437 $ 8,482,695 $ 120,380 $ 8,603, Other revenue 4200 Permit and inspection fees $ 802,880 $ 700,811 $ 840,000 $ 840, Weed abatement 19,697 10,753 15,000 15, Other sales 1,864 2,200 3,000 3, Other revenue 189, ,532 75,000 75, Mutual aid recoveries 401, , , , Grants 74,005 35,423 35,000 35, Sale of fixed assets - 31,000 1,000 1, Donations 1,000 1,000 1,000 1, Interest revenue 154, , , ,000 Account Classification Total: Other revenue $ 1,644,902 $ 1,935,787 $ 1,570,000 $ - $ 1,570,000 Prior Year Encumbrance Rollovers 4200P - Other revenue 4225 Grants $ 473,652 $ - $ - $ - Prior Year Encumbrance Rollovers $ 473,652 $ - $ - $ - $ - Revenues Total CHINO VALLEY FIRE DISTRICT Revenue History Final Budget at Mid-Year $ 32,989,278 $ 34,859,380 $ 35,832,682 $ 120,380 $ 35,953,062 Page 5 Finance Committee - January 25, 2017 Meeting - Page 23 of 28

24 2015 Actual Amount CHINO VALLEY FIRE DISTRICT Expenditure History Final Budget at Mid-Year 2016 Actual Amount 2017 Final Budget Budget Adjustments 2017 Mid-Year Budget Fund: General Fund Expenditures Salaries and benefits 6010 Salaries regular $ 12,401,096 $ 13,604,856 $ 15,292,105 $ (700,000) $ 14,592, Salaries - part time 72,158 84,649 89,830 89, Uniform allowance 43,508 39,799 46,650 46, Coverage - training and support 317, , ,133 75, , Coverage - emergency response and leave 3,742,254 3,990,535 3,206, ,000 4,006, Coverage - worker's compensation 237, , , , Call back or standby 6,675 8,194 9,490 9, Separation payments 100,221 19, ,000 (85,000) 369, Special compensation 610, , ,858 (35,000) 602, Annual leave buyback 292, , , , , PERS retirement 3,955,642 4,104,162 4,366,609 (140,000) 4,226, Survivor's benefits 10,226 8,488 10,574 10, Long term disability 13,604 17,021 20,396 20, Unemployment insurance 25,328 25,527 24,325 24, Health and dental insurance 2,201,718 2,425,680 2,656,372 (90,000) 2,566, Social security medicare 241, , , , State disability insurance 16,069 18,720 18,852 18, Worker's compensation expense 719, , , , Life insurance 73,134 77,567 78,878 78, Deferred comp benefit 60,165 62,736 63,000 63, Tuition reimbursement 15,993 11,773 23,200 23,200 Account Classification Total: Salaries and benefits $ 25,155,706 $ 26,765,586 $ 28,882,766 $ - $ 28,882, Services and supplies 7025 Clothing $ 134,076 $ 76,009 $ 186,995 $ 186, Telephone 219, , , , Cellular phones 35,480 45,232 46,092 46, Electronic equipment maintenance 211, , , , Food 4,505 12,966 14,275 14, Memberships 15,506 15,406 25,548 25, Publications 5,454 6,699 12,245 12, Legal postings 2,580 1,217 5,500 5, Small tools and equipment 87, , , , Inventory equipment 27,890 82,363 79,500 79, Non-inventory equipment 222, , , , Special department expenses 24,610 67,061 94,090 94, Training 103, , , , Utilities 265, , , , General liability insurance 117, , , , Office supplies 30,960 27,559 54,000 54, Postage 9,356 9,292 10,800 10, Printing 15,078 11,050 29,500 29, Services - auditing 11,120 23,020 16,300 16, County services 227, , , , Services - legal 156, , , , Services - dispatch 534, , , , Services - other 970, , , , General household expense 29,183 29,429 30,000 30, Medical supplies 68,715 76,556 92,300 92, Vehicle maintenance 400, , , , Equipment maintenance 54,499 63, , , Fuel 122, , , , Structure maintenance 199, , , , Structure rent/lease 18,840 18, Account Classification Total: Services and supplies $ 4,327,529 $ 4,429,801 $ 5,268,683 $ - $ 5,268, Capital outlay 8805 Capital - land $ - $ 675,000 $ - $ Capital - structure improvements 56,041 1,379, , , Capital - equipment 371, , , , Capital - vehicles 378, , , , Capital - lease purchase equipment 177,447 (402,372) - - Account Classification Total: Capital outlay $ 984,067 $ 2,488,765 $ 922,613 $ - $ 922,613 Expenditures Total $ 30,467,302 $ 33,684,152 $ 35,074,062 $ - $ 35,074,062 * Page 6 Finance Committee - January 25, 2017 Meeting - Page 24 of 28

25 2015 Actual Amount CHINO VALLEY FIRE DISTRICT Expenditure History Final Budget at Mid-Year 2016 Actual Amount 2017 Final Budget Budget Adjustments 2017 Mid-Year Budget Prior Year Encumbrance Rollovers 7000P - Services and supplies 7125 Inventory equipment $ 157,283 $ - $ - $ Non-inventory equipment - 61, Medical supplies - 12, P - Capital outlay 8840 Capital - equipment 434, Capital - vehicles - 313,665 2,197,000 2,197,000 Transfer out to next year Prior Year Encumbrance Rollovers $ 591,831 $ 388,414 $ 2,197,000 $ - $ 2,197,000 Adjusted Expenditures Total $ 31,059,133 $ 34,072,566 $ 37,271,062 $ - $ 37,271,062 *Excludes (up to) $5 million designated from Fund Balance for Retirement Trust funding Page 7 Finance Committee - January 25, 2017 Meeting - Page 25 of 28

26 Chino Valley Fire District Budgetary Amendments Final Budget at Mid-Year AMOUNT REVENUES CONTRACT REVENUE 120,380 Contractual updates TOTAL REVENUE BUDGETARY AMENDMENTS $ 120,380 EXPENDITURES - BUDGET TRANSFERS SALARIES AND BENEFITS Salaries regular $ (700,000) Savings from open positions Coverage - training and support 75,000 Updated projection Coverage - emergency response and leave 800,000 Cover open positions Separation payments (85,000) Updated projection Special compensation (35,000) Savings from open positions Annual leave buyback 175,000 Updated projection PERS retirement (140,000) Savings from open positions Health and dental insurance (90,000) Savings from open positions BUDGETARY EXPENDITURE AMENDMENTS (NET) $ - NET REVENUE BUDGETARY ADJUSTMENTS $ 120,380 Page 8 Finance Committee - January 25, 2017 Meeting - Page 26 of 28

27 CHINO VALLEY FIRE DISRICT Long-Range Financial Plan 10-Year Outlook YEAR Revenues Property Tax Share $ 24,767,156 $ 25,779,987 $ 26,811,186 $ 27,615,522 $ 28,443,988 $ 29,297,307 $ 30,176,227 $ 31,081,513 $ 32,013,959 $ 32,974,378 4% in Year 2, 3% annual increase thereafter Chino Contract $ 8,156,437 $ 8,603,075 $ 9,295,786 $ 9,574,659 $ 9,861,899 $ 10,157,756 $ 10,462,489 $ 10,776,363 $ 11,099,654 $ 11,432,644 4% in Year 2, 3% annual increase thereafter* Other Revenue (3% annual increase) $ 1,935,787 $ 1,570,000 $ 1,617,100 $ 1,665,613 $ 1,715,581 $ 1,767,049 $ 1,820,060 $ 1,874,662 $ 1,930,902 $ 1,988,829 Total Revenue $ 34,859,380 $ 35,953,062 $ 37,724,072 $ 38,855,794 $ 40,021,468 $ 41,222,112 $ 42,458,776 $ 43,732,539 $ 45,044,515 $ 46,395,851 Expenditures Salaries and benefits (4% Yr 2, 3% Yr 4, 6; 1% all othr yrs) $ 26,765,586 $ 28,882,766 $ 30,038,077 $ 30,338,457 $ 31,248,611 $ 31,561,097 $ 32,507,930 $ 32,833,009 $ 33,161,340 $ 33,492,953 Services and supplies (2% annual increase) $ 4,429,801 $ 5,268,683 $ 5,374,057 $ 5,481,538 $ 5,591,169 $ 5,702,992 $ 5,817,052 $ 5,933,393 $ 6,052,061 $ 6,173,102 Capital Outlay $ 2,488,765 $ 922,613 $ 299,538 $ 1,607,981 $ 2,309,160 $ 1,890,029 $ 83,884 $ 341,016 $ 909,782 $ 803,893 Budgetary Encumbrance Carryovers (net) $ 388,414 $ 2,197,000 Station No. 8 - Opening in 2019/20 $ 1,762,516 $ 1,780,141 $ 1,833,545 $ 1,851,881 $ 1,870,399 $ 1,889,103 Second Battalion (3 BCs) in 2019/20 $ 766,712 $ 766,712 $ 766,712 $ 766,712 $ 766,712 $ 766,712 Station No. 9 - Opening in 2022/23 $ 1,851,881 $ 1,870,399 $ 1,889,103 Total Expenditures $ 34,072,566 $ 37,271,062 $ 35,711,671 $ 37,427,976 $ 41,678,168 $ 41,700,972 $ 41,009,123 $ 43,577,892 $ 44,630,694 $ 45,014,867 Net Operating Revenues over (under) Expenditures $ 3,275,579 $ (395,387) $ 2,311,939 $ 3,035,799 $ 652,460 $ 1,411,170 $ 1,533,536 $ 495,663 $ 1,323,604 $ 2,184,876 ALL Revenues over (under) Expenditures $ 786,814 $ (1,318,000) $ 2,012,401 $ 1,427,818 $ (1,656,700) $ (478,859) $ 1,449,652 $ 154,647 $ 413,821 $ 1,380,984 Retirement Funding** $ 5,000,000 $ 664,092 $ 471,180 $ - $ - $ 478,385 $ 51,033 $ 136,561 $ 455,725 Net Revenues Available $ 786,814 $ (6,318,000) $ 1,348,309 $ 956,638 $ (1,656,700) $ (478,859) $ 971,267 $ 103,614 $ 277,260 $ 925,259 Carryover of Available Unassigned Fund Balance $ 3,608,540 $ 2,320,785 $ - $ - $ - $ - $ - $ - $ - $ - Other Fund Balance Changes $ 1,798,563 $ (3,721,209) $ 2,012,401 $ 1,427,818 $ (1,656,700) $ (478,859) $ 1,449,652 $ 154,647 $ 413,821 $ 1,380,984 Total Available Unassigned Fund Balance $ 2,320,785 $ - $ - $ - $ - $ - $ - $ - $ - $ - Cost of New Station(s) Base salaries & benefits per station $ 1,232,565 $ 1,232,565 $ 1,281,868 $ 1,294,686 $ 1,333,527 $ 1,346,862 $ 1,387,268 $ 1,401,141 $ 1,415,152 $ 1,429,304 Staffing Coverage $ 259,399 $ 259,399 $ 269,775 $ 272,473 $ 280,647 $ 283,453 $ 291,957 $ 294,877 $ 297,825 $ 300,804 Extra employees per admin/safety ratio $ 137,111 $ 137,111 $ 142,595 $ 144,021 $ 148,342 $ 149,825 $ 154,320 $ 155,863 $ 157,422 $ 158,996 Total est. cost of staffing new station $ 1,629,075 $ 1,629,075 $ 1,694,238 $ 1,711,180 $ 1,762,516 $ 1,780,141 $ 1,833,545 $ 1,851,881 $ 1,870,399 $ 1,889,103 Other Fund Balances Nonspendable - Deposits $ 1,246,854 $ 1,246,854 $ 1,246,854 $ 1,246,854 $ 1,246,854 $ 1,246,854 $ 1,246,854 $ 1,246,854 $ 1,246,854 $ 1,246,854 Committed - Workers Comp Reserve $ 1,146,638 $ 1,146,638 $ 1,146,638 $ 1,146,638 $ 1,146,638 $ 1,146,638 $ 1,146,638 $ 1,146,638 $ 1,146,638 $ 1,146,638 Committed - Equipment Replacement $ 748,713 $ 590,525 $ 1,372,177 $ 931,772 $ (185,821) $ (882,052) $ 172,455 $ 961,961 $ 1,150,608 $ 1,491,847 Committed - Facility Acquisition & Maintenance $ 46,996 $ 48,406 $ 49,858 $ 51,354 $ 52,895 $ 54,482 $ 56,116 $ 57,799 $ 59,533 $ 61,319 Committed - Compensated Absences $ 2,000,489 $ 2,060,504 $ 2,122,319 $ 2,185,988 $ 2,251,568 $ 2,319,115 $ 2,388,688 $ 2,460,349 $ 2,534,160 $ 2,610,184 Committed - Emergency Contingency $ 5,874,648 $ 6,211,844 $ 5,951,945 $ 6,237,996 $ 6,946,361 $ 6,950,162 $ 6,834,854 $ 7,262,982 $ 7,438,449 $ 7,502,478 Assigned - Budget Transfers $ 1,318,000 $ - $ - $ 1,656,700 $ 478,859 $ - $ - $ - $ - $ - Unassigned - Minimum Fund Balance $ 8,811,972 $ 6,168,330 $ 7,595,711 $ 7,456,019 $ 7,319,266 $ 7,942,563 $ 8,381,808 $ 7,245,477 $ 7,219,640 $ 8,117,545 Unassigned - Available $ 2,596,791 $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Ending Fund Balance $ 23,791,101 $ 17,473,101 $ 18,821,410 $ 19,778,048 $ 18,121,349 $ 17,642,489 $ 18,613,757 $ 18,717,370 $ 18,994,631 $ 19,919,889 *District will receive additional annual funding under contract in starting in '17-18, amounting to an est. $342,000 in the base year **After (up to) $5 million initial retirement trust deposit, up to 1/3 of any annual budget surplus will be allocated to reduce pension liabilities going forward. Page 9 Finance Committee - January 25, 2017 Meeting - Page 27 of 28

28 REFERENCE TO FINAL BUDGET The Final Budget at Mid-Year represents amendments to the District's Final Budget. Interested parties should refer to the District's Final Budget document for additional budgetary information. Budget documents are available on the District website at Page 10 Finance Committee - January 25, 2017 Meeting - Page 28 of 28