CROMWELL FIRE DISTRICT MEETING OF THE BOARD OF COMMISSIONERS

Transcription

1 CROMWELL FIRE DISTRICT MEETING OF THE BOARD OF COMMISSIONERS Tuesday, December 18, 2018, 7:00 PM Coles Road Firehouse, 105 Coles Road Cromwell, CT AGENDA I. Call to Order and Attendance - Pledge of Allegiance II. III. Approval of Agenda Public Comment IV. Approval of the Board of Commissioners Meeting Minutes of November 20, 2018 V. Reading of Communications & Written Appeals to the Board VI. VII. VIII. IX. Reports of the Staff A. Acting Executive Director B. Financial Report C. Fire Department Chief D. Water Operations Reports of the Standing Committees A. District Operations B. Executive C. Fire Operations Meeting November 20, Communications Subcommittee D. Pension E. Personnel Meetings Nov. 19, 2018 (Special), Nov. 29, 2018 & Dec. 13 (Special) 1. Subcommittee for Non-Career Staffing Solutions F. Water Operations Special Meeting November 15, 2018 Board Appointments Consideration of Old Business A. Report of the Town Council Liaison B. Reports of the Special Committees 1. Public Safety Tower Committee Meeting December 14, Safety/Building Committee 3. Bylaws Committee X. New Business A. Commissioners Comments B. Budgetary Adjustments C. Approval of Contracts/Contractors XI. XII. XIII. Public Comment Executive Session Adjournment *ALL AGENDA ITEMS FOR THIS MEETING ARE SUBMITTED AND PUBLISHED IN FORM UNTIL VOTED AND APPROVED BY THE BOARD OF COMMISSIONERS AT THIS MEETING.

2 Financial Statements November 30, 2018

3 Table of Contents Executive Overview 1-4 General Fund Budget Report - Summary Budget Report - Detail EMS Billing Report Projected Fund Balance Water Division Enterprise Fund Budget Report - Summary Budget Report - Detail Analysis of Water Pumped by Month Cash Position Treasurers Report Analysis of Cash Balances Fire Department Funds 18 Equipment Reserve Fund 19 Water Capital Fund 20

4 Executive Overview November 30, 2018 General Fund Revenues exceed expenditures by $430,754 for the period ended November 30, 2018 as follows: Revenues $ 2,239,949 Expenditures $ 1,809,195 $ 430,754 Tax collections for the current levy and total tax collections are summarized below: Budget $ Actual $ % Collected Current Levy 3,569,207 1,975, % PY Taxes 11,000 8, % Interest 6,000 6, % Total 3,586,207 1,989, % These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 1

5 Executive Overview November 30, 2018 EMS Billing EMS volume during the month of November 2018 was 53 calls and gross charges of $56,704. This compares to 169 calls and gross charges of $143,483 during November Billings net of Medicare/Medicaid adjustments for the month of November 2018 were $2,743 compared to $100,740 for November EMS calls by month (Fiscal 2019 versus 2018) are illustrated below: Calls EMS Calls By Month These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 2

6 Executive Overview November 30, 2018 Water Division Enterprise Fund Revenues exceed expenditures by $18,106 for the period ended November 30, 2018 as follows: Revenues $ 721,885 Expenditures $ 703,780 $ 18,106 A comparison of utility billing revenue to the previous three years is shown below: Quarterly Billings October 606, , , ,168 January 463, , , , , ,000 April 426, , ,238 July 510, , ,324 Total 606,177 1,956,275 1,959,568 2,033, , , , These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 3

7 Executive Overview November 30, 2018 Water Production Gallons (millions) 35,686,000 gallons were produced during the month of November 2018 versus 36,300,000 gallons produced in November 2017 (a decrease of 614,000 gallons). An analysis of water pumped by month comparing the current year to the average for the previous five years is shown below: Water Produced By Month Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Average Month These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 4

8 General Fund - Budget Report - SUMMARY Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining REVENUE EXPENSES TOTAL REVENUE 3,572,287 4,300,707-4,300,707 2,239,949-2,060,758 48% TAX COLLECTOR 56,166 73,000-73,000 28,105-44,896 62% COMMISSION EXPENSES 6,294 16,000-16,000 4,791-11,209 70% COMPUTER OPERATIONS 85,108 88,603-88,603 43,468-45,135 51% ADMINISTRATIVE ACCOUNT 380, , , , ,573 64% OFFICE OF THE CHIEF 186, , ,227 76, ,410 61% EMS/FIRE OPERATIONS 912, , , ,573 36, ,204 61% SIGNALS & ALARMS 4,964 11,650-11,650 6,285-5,365 46% FIRE MARSHAL 196, , ,500 73, ,102 63% COMMUNICATIONS CENTER 327, , , , ,641 66% BUILDINGS & GROUNDS 194, , ,656 86,202 3,148 68,306 43% VOLUNTEER TRAINING 23,937 28,500-28,500 7,444-21,056 74% INSURANCE AND BENEFITS 654, , , , ,480 59% DEBT SERVICE 269, , , , ,201 57% APPARATUS & EQUIPMENT 146, , ,670 66,154 11,646 70,870 48% MISCELLANEOUS % OPERATING TRANSFERS OUT 125, , , ,849 - (0) 0% TOTAL EXPENSES 3,570,857 4,300,707-4,300,707 1,809,195 53,067 2,438,445 57% BALANCE 1, ,754 (53,067) (377,687) 0% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 5

9 General Fund - Budget Report - DETAIL Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining 01 General Fund Property Taxes-Current Year 2,766,903 3,569,207 3,569,207 1,975,111 1,594,096 45% Property Tax-Prior Year 12,786 11,000 11,000 8,079 2,921 27% Interest on Property Taxes 8,978 6,000 6,000 6,439 (439) -7% Liens on Property Taxes % EMS Billing 647, , , , ,212 68% State Grants 1,832 1,500 1,500-1, % Other Grants % State Training Reimbursements % FD Training Classes 3, % Interest Income 7,464 4,000 4,000 4,339 (339) -8% Revenue Fire Marshal's Office % Miscellaneous Revenue 31,958 9,000 9,000 17,215 (8,215) -91% Employee Insurance Contribution 23,491 24,000 24,000 10,977 13,023 54% Operating Transfers In 68, % TOTAL GENERAL FUND 3,572,287 4,300,707-4,300,707 2,239,949-2,060,758 48% Tax Collector Operating Expenses 56,166 73,000 73,000 28,105 44,896 62% TOTAL TAX COLLECTOR 56,166 73,000-73,000 28,105-44,896 62% Commission Expense Operating Expenses 6,294 16,000 16,000 4,791 11,209 70% TOTAL COMMISSION EXPENSES 6,294 16,000-16,000 4,791-11,209 70% Computer Operations Payroll (Less Water Division Share) 41,096 41,908 41,908 17,710 24,199 58% Non-Capital Equipment 1,344 4,500 4,500 3,129 1,371 30% Operating Expenses 42,668 42,194 42,194 22,629 19,565 46% TOTAL COMPUTER OPERATIONS 85,108 88,603-88,603 43,468-45,135 51% Administrative Account Admin PR (Less Water Div Share ) 140, , ,862 64,400 94,461 59% Administrative Fee-Water Department % Professional Fees 155, , ,750 49, ,259 68% EMS Billing Services 52,185 60,000 60,000 16,286 43,714 73% West Street Utilities 12,867 14,000 14,000 7,508 6,492 46% Operating Expenses 6,413 6,000 6,000 2,972 3,028 50% Payroll Services 12,705 14,000 14,000 4,381 9,619 69% TOTAL ADMINISTRATIVE ACCOUNT 380, , , , ,573 64% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 6

10 General Fund - Budget Report - DETAIL Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining Office of the Fire Chief Payroll 163, , ,227 68, ,622 60% Professional Fees 1,500 8,000 8,000-8, % Recruitment & Morale 3,549 8,500 8,500 1,734 6,766 80% Operating Expenses 18,053 9,500 9,500 6,479 3,021 32% TOTAL OFFICE OF THE CHIEF 186, , ,227 76, ,410 61% EMS/Fire Operations Payroll 450, , , , ,415 59% Shift Coverage 149, , ,000 52,500 95,500 65% Volunteer Point System 104, , ,000 47,890 70,110 59% Payroll-Special Services 4,719 8,500 8,500-8, % Paramedic Fees 42,210 38,000 38,000 18,424 19,576 52% Other Expenditures-Volunteer Stipend 56,000 60,000 60,000-60, % Contribution-Volunteer Pension Fund 57,367 55,000 55,000-55, % Medicals & Physicals 648 7,000 7,000 1,193 5,882 (75) -1% Volunteer Medical/Physicals 6,685 14,000 14,000 1,702 12,298-0% Consumable Supplies-EMS 16,551 26,862 26,862 13,871 13,189 (199) -1% Consumable Supplies-Fire 6,096 7,300 7,300 3, ,199 44% Oxygen 3,021 5,500 5, ,255 2,395 44% Uniforms 8,515 8,950 8,950 3,905 2,709 2,337 26% Non Capital Equipment 6,957 7,500 7,500 7, % TOTAL EMS/Fire OPERATIONS 912, , , ,573 36, ,204 61% Signals & Alarms Non-Capital Equipment 3,332 5,000 5, ,535 91% Operating Expenses 1,632 6,650 6,650 5, % TOTAL SIGNALS & ALARMS 4,964 11,650-11,650 6,285-5,365 46% Fire Marshal Payroll 172, , ,000 66, ,940 63% Public Education & Fire Prevention % Non Capital Equipment - 3,000 3,000-3, % Operating Expenses 23,993 18,000 18,000 7, ,662 54% TOTAL FIRE MARSHAL 196, , ,500 73, ,102 63% Communications Center Payroll 296, , , , ,284 64% Training 2,892 18,000 18, ,128 95% Uniforms - 3,500 3,500 1, % Non-Capital Equipment 944 4,500 4,500-4, % These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 7

11 General Fund - Budget Report - DETAIL Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining Operating Expenses 27,731 42,986 42,986 8,927 34,059 79% TOTAL COMMUNICATIONS CENTER 327, , , , ,641 66% Buildings & Grounds Payroll 44,822 31,006 31,006 12,400 18,606 60% Repairs & Maintenance 31,050 31,100 31,100 13,031 2,373 15,696 50% Repairs & Maintenance - Court Street 13,146 9,500 9,500 11, (3,204) -34% Repairs & Maintenance - West Street 15,025 9,800 9,800 8,356 1,444 15% Repairs & Maintenance - Coles Road 17,741 5,750 5,750 11,556 (5,806) -101% Utilities-Court St 35,227 36,000 36,000 15,295 20,705 58% Utilities-West St 9,019 10,000 10,000 3,058 6,942 69% Utilities-Coles Rd 28,075 23,000 23,000 10,170 12,830 56% Utilities-Other % Uniforms % Operating Expenses % TOTAL BUILDINGS & GROUNDS 194, , ,656 86,202 3,148 68,306 43% Training Training 19,634 24,500 24,500 2,766 21,734 89% Career Training 4,302 4,000 4,000 4,678 (678) -17% TOTAL VOLUNTEER TRAINING 23,937 28,500-28,500 7,444-21,056 74% Insurance and Benefits Payroll Tax Expense 125, , ,799 49,390 86,409 64% Unemployment Compensation 10,298 7,000 7,000-7, % Worker's Compensation Insurance 69,825 70,000 70,000 36,658 33,342 48% Dental Insurance 12,767 16,000 16,000 5,666 10,334 65% Medical Insurance 246, , , , ,269 63% Life Insurance 5,161 5,000 5,000 2,222 2,778 56% Pension-Employer 42,296 43,691 43,691-43, % Pension-MERS 91,933 96,000 96,000 38,003 57,997 60% Property/Liability Insurance 49,743 57,000 57,000 55,340 1,660 3% TOTAL INSURANCE AND BENEFITS 654, , , , ,480 59% Debt Service Court Street Amortization % Debt Service-Interest 41,723 93,415 93,415 18,513 74,901 80% Debt Service-Principal 227, , , , ,300 53% Capital Lease Payment % TOTAL DEBT SERVICE 269, , , , ,201 57% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 8

12 General Fund - Budget Report - DETAIL Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining Apparatus & Equipment Payroll 56,157 38,070 38,070 14,966 23,104 61% Repairs & Maintenance-Equipment 11,176 20,550 20,550 8,755 6,712 5,082 25% Repairs & Maintenance-Radios 2,634 10,250 10,250 5,259 4,991 49% Repairs & Maintenance-Vehicles 41,236 42,800 42,800 21,538 4,026 17,236 40% Consumable Supplies 22,628 12,900 12,900 4, ,941 62% Fuel/Oil 1,618 15,000 15,000 9,481-5,519 37% Uniforms 1, (95) -12% Non-Capital Equipment 9,471 6,500 6, ,039 93% Operating Expenses 607 1,800 1, ,053 59% TOTAL APPARATUS & EQUIPMENT 146, , ,670 66,154 11,646 70,870 48% Miscellaneous Other Expenditures % TOTAL MISCELLANEOUS % Capital Operating Transfers Out 125, , , ,849 (0) 0% TOTAL REVENUES 3,572,287 4,300,707-4,300,707 2,239,949-2,060,758 48% TOTAL EXPENSES 3,570,857 4,300,707-4,300,707 1,809,195 53,067 2,438,445 57% Balance 1, ,754 (53,067) (377,687) 0% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 9

13 EMS Billing Report Beginning Medicare/Medicaid Insurance Bad Debt Write Returned Refund Unbillable Ending Month Balance Charges Deposits Non-Allowable Non-Allowable Adjustments Sent to Collection Offs Check Overpay Comm.Service Balance July , , (45,954.18) (46,038.25) - - (7,164.12) 1, (1,717.05) 146, August , , (60,278.06) (56,989.29) (1.98) (103.78) (6,509.03) , September , , (38,308.35) (32,076.53) (508.13) (996.38) (2,467.89) 1, , October , , (42,596.05) (46,495.60) - (450.29) (7,781.68) 1, , November , , (44,681.60) (53,961.18) - (210.83) - 2, , December 166, , January 166, , February 166, , March 166, , April 166, , May 166, , June 166, , Total , , (231,818.24) (235,560.85) (510.11) (1,761.28) (23,922.72) 8, (1,717.05) 166, Deposits (231,818.24) Deposits Per Ledger 217, Difference (14,029.95) Charges Net of Medicare/Medicaid Adjustments 271, % 46% 0% 0% 5% -2% 0% 0% 0% Beginning Medicare/Medicaid Insurance Bad Debt Write Returned Refund Unbillable Ending Month Balance Charges Deposits Non-Allowable Non-Allowable Adjustments Sent to Collection Offs Check Overpay Comm.Service Balance July , , (56,427.99) (54,588.11) (814.72) (1,748.18) , , August , , (48,337.34) (48,309.95) (363.71) , September , , (61,919.29) (58,616.87) - (267.45) , October , , (67,590.15) (68,191.26) (512.35) - - 1, , November , , (46,674.43) (42,743.20) - (351.77) , December , , (56,580.89) (62,326.76) , January , , (60,718.00) (58,448.61) - (213.26) (23,994.41) , February , , (54,348.97) (60,779.56) , March , , (50,312.61) (62,904.46) - (600.01) (16,866.66) (849.69) 207, April , , (40,370.89) (51,769.83) - (1,336.91) (21,413.96) (991.05) 188, May , , (51,954.86) (48,226.85) (392.27) (282.01) (11,197.53) , June , , (51,629.76) (58,704.16) (33.56) (185.23) (11,560.16) , Total 1, , ,358, (646,865.18) (675,609.62) (2,116.61) (4,984.82) (84,234.45) 4, , (849.69) 146, Deposits (646,865.18) Deposits Per Ledger 647, Difference Charges Net of Medicare/Medicaid Adjustments 682, % 50% 0% 0% 6% 0% 0% 0% 0% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 10

14 General Fund - Projected Fund Balance Unreserved Fund Balance, July 1, 2018 $ 668,576 Designated for Budget - Additional Appropriations During the Year - Projected Results of Current Year Operations Budget Projected Actual Adjustment Revenues $ 4,300,707 $ 4,300,707 $ - Expenditures 4,300,707 4,300,707 - Results of Budgetary Operations $ - $ ,576 Unreserved Fund Balance June 30, ,576 Undesignated Fund Balance June 30, ,576 Updated Balance 6/30/2019 (projected) $ 668,576 Fund Balance as a Percentage of Expenditures 15.55% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 11

15 Water Division Enterprise Fund - Budget Report - SUMMARY Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining REVENUE EXPENSES TOTAL REVENUE 2,222,785 2,216,701-2,216, ,885-1,494,816 67% PAYROLL 516, , , , ,423 56% POWER AND PUMPING 214, , ,500 84,457 2, ,777 60% TREATMENT 68,122 92,000-92,000 33,814 55,050 3,137 3% TRANSMISSION & DISTRIBUTION 45, , ,230 10,470 23,316 67,444 67% OTHER OPERATING EXPENSES 50,461 42,500-42,500 17, ,238 57% GENERAL ADMINISTRATION 420, , , , ,113 53% DEBT SERVICE - INTEREST 105,714 83,473-83,473 45,812-37,661 45% TRANSFER EQUIPMENT RESERVE FUND % TRANSFER WATER CAPITAL FUND 19,891 20,404-20,404 20, % - TOTAL EXPENSES 1,440,984 1,635,713-1,635, ,780 81, ,792 52% BALANCE 781, , ,988 18,106 (81,141) 644, % These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 12

16 Water Division Enterprise Fund - Budget Report - DETAIL Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining 05 Water Fund Interest Income On Assessment 11, (175) -35% Interest on Receivables 32,851 26,000 26,000 22,564 3,436 13% State Grants % Interest Income 7,464 4,000 4,000 4,339 (339) -8% Metered Sales To General Public 1,964,050 1,949,701 1,949, ,796 1,363,905 70% Sales to Other Districts 33,986 40,000 40,000 29,604 10,396 26% Seasonal & Hydrant Sales 119, , ,000 49,435 90,565 65% Miscellaneous Service Revenues 22,661 20,000 20,000 13,347 6,653 33% Connection Charges/Inspections 16,784 22,500 22,500 5,253 17,248 77% Miscellaneous Non-operating Revenue 3,110 3,000 3,000 1,810 1,190 40% Employee Insurance Contribution 4,740 5,000 5,000 3,063 1,937 39% Administrative Costs-Other Funds 6,000 6,000 6,000 6,000-0% TOTAL REVENUE 2,222,785 2,216,701-2,216, ,885-1,494,816 67% Payroll TOTAL PAYROLL 516, , , , ,423 56% Power and Pumping Maint. of Structures & Improvements 3,500 3,000 3, ,844 95% Maint. of Pumping Equipment 18,549 18,000 18,000 8,661 2,266 7,073 39% Power 191, , ,000 70, ,829 61% Other Expenditures ,500 17,500 5,469 12,031 69% TOTAL POWER AND PUMPING 214, , ,500 84,457 2, ,777 60% Treatment Chlorine 12,367 12,000 12,000 7,949 6,150 (2,099) -17% Aqua-Mag 18,546 23,000 23,000 4,221 18,779-0% Fluoride 7,945 17,000 17,000 3,821 13,179-0% Operating Expenses 29,265 40,000 40,000 17,822 16,942 5,236 13% TOTAL TREATMENT 68,122 92,000-92,000 33,814 55,050 3,137 3% Transmission & Distribution Outside Services 13,169 20,000 20,000-20, % Maint. of Reservoir 2,679 25,230 25,230 2,580 22,650 90% Maint. of Trans & Distr Main 8,384 15,000 15,000 3,110 4,390 7,500 50% Maint. of Services 12,087 25,000 25,000 2,422 9,562 13,017 52% Maint. of Meters 4,936 6,000 6, ,429 3,000 50% Maint. of Hydrants 4,294 10,000 10,000 1,788 6,936 1,276 13% Inventory Adjustment % Operating Expenses % These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 13

17 Water Division Enterprise Fund - Budget Report - DETAIL Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining TOTAL TRANSMISSION & DISTRIBUTION 45, , ,230 10,470 23,316 67,444 67% Other Operating Expenses Utilities 11,308 8,500 8,500 3,390 5,110 60% Uniforms 4,369 4,000 4,000 1,476 2,524 63% Truck & Garage Expense 34,784 30,000 30,000 12, ,604 55% TOTAL OTHER OPERATING EXPENSES 50,461 42,500-42,500 17, ,238 57% General Administration Payroll Tax Expense 38,447 45,810 45,810 19,426 26,384 58% Unemployment Compensation - 1,000 1,000-1, % Worker's Compensation Insurance 17,456 17,000 17,000 9,164 7,836 46% Dental Insurance 5,105 8,000 8,000 2,694 5,306 66% Medical Insurance 141, , , ,213 65,787 39% Life Insurance 1,833 2,000 2, ,129 56% Pension-Employer 32,695 31,887 31,887-31, % Outside Services 1,632 5,000 5, ,656 93% Professional Fees 62,201 74,750 74,750 24,389 50,361 67% Administrative Office Expense % Property/Liability Insurance 24,407 27,000 27,000 9,864 17,137 63% Office Operations Expense 7,549 7,000 7,000 3,851 3,149 45% Tele-communications 9,951 9,000 9,000 5,834 3,166 35% West Street Utilities 11,604 12,000 12,000 6,225 5,775 48% Computer Operations 47,363 55,931 55,931 34,016 21,916 39% Payroll Services % Postage 2,733 1,800 1,800 1, % Utility Billing Services 14,788 10,000 10,000 3,500 6,500 65% TOTAL GENERAL ADMINISTRATION 420, , , , ,113 53% DEBT SERVICE - INTEREST 105,714 83,473 83,473 45,812-37,661 45% Capital Transfer Equipment Reserve Fund % Transfer Water Capital Fund 19,891 20,404 20,404 20, % TOTAL CAPITAL 19,891 20,404-20,404 20, % TOTAL REVENUES 2,222,785 2,216,701-2,216, ,885-1,494,816 67% TOTAL EXPENSES 1,440,984 1,635,713-1,635, ,780 81, ,792 52% Balance 781, , ,988 18,106 (81,141) 644, % These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 14

18 Analysis of Water Pumped by Month Gallons (millions) Fiscal Year /Avg Month Average Monthly % Jul % Aug (6.8) -9.3% Sep (9.0) -13.5% Oct (5.9) -12.2% Nov (1.5) -4.1% Dec % Jan % Feb % Mar % Apr % May % Jun % Total (20.1) Water Produced By Month Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Average Month These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 15

19 Treasurer's Report Account Beginning Balance Deposits Withdrawals Ending Balance YTD Interest STIF Bonds Proceeds 9, , Citizens Bank Checking 12, , , , Fixed Balance Account 175, , Money Market 2,028, , ,779, , Fire Department Trust 79, , , Hardship Benefit Fund 64, , Harris Scholarship & Memorial Fund 29, , Farmington Savings Bank Checking 365, , , , Savings 1,062, ,063, , Total Ending Balance 3,826, , , ,995, , These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 16

20 Analysis of Cash Balances 6,000 5,000 4,000 3,000 2,000 Fiscal Year Month July 3,723 2,678 2,486 2,751 3,059 3,047 August 5,074 3,990 3,654 3,955 4,488 4,438 September 5,030 3,939 3,433 3,522 3,915 4,032 October 4,555 3,438 3,353 4,960 3,860 3,826 November 4,473 3,594 3,557 5,041 3,932 3,995 December 3,632 2,916 2,945 4,197 3,276 January 3,605 2,956 3,053 4,145 3,468 February 4,422 3,684 3,811 4,407 4,285 March 4,218 3,137 3,438 3,858 3,873 April 3,776 3,068 3,246 3,636 3,584 May 3,414 3,003 3,278 3,596 3,527 June 2,945 2,725 2,904 3,374 3,233 Total Funds 1, These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 17

21 Fire Department Funds November 30, 2018 #22 #25 #26 #27 Sick Benefits Memorial Fire Hardship Harris Neto Department Benefit Scholarship & Student Grand Trust Fund Fund Memorial Fund Benefit Fund Total Total Cash $ 86,834 $ 64,384 $ 29,341 $ - $ 29,341 $ 180,559 Due from District ,762 5,762 5,762 Total Assets $ 86,834 $ 64,384 $ 29,341 $ 5,762 $ 35,102 $ 186,320 Accounts Payable $ - $ - $ - $ - $ - $ - Due to District Fund Balance 86,834 64,384 29,341 5,762 35, ,320 Total Liabilities & Fund Balance $ 86,834 $ 64,384 $ 29,341 $ 5,762 $ 35,102 $ 186,320 Revenue Interest Income $ 220 $ 175 $ 80 $ - $ 80 $ 475 Annual Drive 24, $ - 24,720 Annual Banquet $ - - Donations $ Uniforms $ - - Other Income/Transfers In 1, $ - 1,200 Total Revenue $ 26,140 $ 175 $ 480 $ - $ 480 $ 26,795 Expenditures Annual Banquet $ - $ - $ - $ - $ - $ - Annual Drive Scholarships Legal Uniforms Administrative Expense Dinner Meetings Fires/Work Details Postage Parades Training Donations Maintenance & Repairs Fire Prevention Explorers Other Expenditures/Transfers Out Capital Expenditures 3, ,898 Total Expenditures 3, ,931 Excess (Deficiency) of Revenues Over Expenditures $ 22,209 $ 175 $ 480 $ - $ 480 $ 22,864 Fund Balance Beginning 64,625 64,209 28,861 5,762 34, ,456 Fund Balance Ending $ 86,834 $ 64,384 $ 29,341 $ 5,762 $ 35,102 $ 186,320 These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 18

22 Equipment Reserve Fund Budget Report November 30, 2018 Budget Budget Updated Expended Expended Expended Total Description Fund Project Object Prior Years Budget Prior Yrs Total Encumbered Committed Balance Closed Projects & Uncommitted Fund Balance 3,537,373-3,537,373 3,537,373-3,537,373-3,537,373 (0) Scott Air Packs / SCBA Replacement ,506 27, , ,677 26, , ,640 13,865 Vehicles & Apparatus - Major Repairs ,589 12, , , , ,192 26,397 Tool Boxes for Mechanic's Truck ,000 2, ,000 R-1 Replacement ,000 75, ,000 Stryker Stair-Pro stair chair ,898 3,898-3,898 3,898 3,898 - Turn Out Gear Replacement ,649 10, , ,696 3, ,368 10, , Hurst Tool Replacement ,000 20,000-12,505 12,505 7,495 20,000 - Emergency Fire Dispatch Software ,000 48,000 33,779 33,779 4,705 38,484 9,516 Facilities Maintenance Program ,666 27,478 94,144 65,697 65,697 65,697 28,448 Coles Road Masonry Repairs ,000 5,000 10, ,000 West Street Truck Bay Heater Upgrade ,000 20,000-9,900 9,900 9,900 19, AED-Replacement x 4 at $ ,800 8,800 6,748 6,748 6,748 2,052 AED - EMT/CPR Trainer Devices ,100 2, ,100 Fire hose replacement ,000 12,000 10,039 10,039 10,039 1,961 Forcible Entry Training Door ,000 7, ,000 Radio Upgrades & Replacements ,581 68,581 22,479 22,479 22,479 46,102 Login Recorder, Pagers & Cases , , ,240 38, ,760 Construction of 6 Radio Voting Sites , , ,000 Coles Road Roof Replacement Active Projects 942, ,578 1,567, ,307 56, ,246 71, , ,746 Total 4,480, ,578 5,104,640 4,372,680 56,939 4,429,619 71,275 4,500, ,746 These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 19

23 Water Capital Fund Budget Report November 30, 2018 Budget Budget Total Expended Expended Total Description Fund Project Object Prior Years Budget Prior Years Expenditures Encumbered Balance Closed Projects & Uncommitted Fund Balance 3,784,400-3,784,400 3,784,400-3,784,400 - (0) Chem Feed Transfer Switch ,000 60, ,000 Meters ,226 40, , ,522 26, ,912 13,610 3,704 Hydrants ,157 73,157 49,111 49,111 24,047 Water System Remote Data Collection System ,000 10, ,000 Replacement of Well Pump Motor ,000 41,000 20,019 20,019 20,981 VFD's for Wells 3 & ,000 50, ,000 5,920 5, ,080 Engineering Services - Water Tank Inspection ,000 26, ,000 Whelen light bar ,000 3, ,000 Husqvarna walksaw ,500 7,500-11,525 11,525 (4,025) New stairs & Water Garage ,000 15, ,000 Distribution Study ,500 76, ,500 Water Main Replacement Project (Bonds) ,500,000 1,500,000 1,304,251 1,304, ,749 Active Projects 2,047, ,000 2,163,383 1,528,822 37,915 1,566,738 13, ,036 Total Water Capital Projects 5,831, ,000 5,947,783 5,313,222 37,915 5,351,137 13, ,036 These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 20