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) 902-5260 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, 14011 City Center Drive, Chino Hills, CA 91709. Administrative Headquarters 14011 City Center Drive Chino Hills, CA 91709 CHINO VALLEY INDEPENDENT FIRE DISTRICT Board of Directors Regular Board Meeting Wednesday, November 14, 2018 4:30 p.m. - Closed Session 6:00 p.m. - Open Session ROLL CALL ADJOURN TO CLOSED SESSION AGENDA CONFERENCE WITH LEGAL COUNSEL ANTICIPATED LITIGATION Significant exposure to litigation pursuant to paragraph (2) of subdivision (d) of Section 54956.9. One potential case. Threat of litigation dated May 31, 2018 from David Mastagni, Attorney at Law, representing Chino Valley Professional Firefighters, Local 3522. CONFERENCE WITH REAL PROPERTY NEGOTIATORS Pursuant to Government Code Section 54956.8, the Board of Directors will meet with its designated negotiators, Fire Chief Tim Shackelford and Future Facilities Adhoc Committee Members, Vice President John DeMonaco and Director Sarah Ramos-Evinger, regarding real property owned by the City of Chino Hills and located on an undeveloped parcel located on the south side of Soquel Canyon at the intersection of Soquel Canyon and Pipeline Avenue. The Board of Directors will instruct the District s negotiators concerning the price and terms of payment. Regular Board Meeting - November 14, 2018 - Page 1 of 86
RE-OPEN TO OPEN SESSION INVOCATION FLAG SALUTE PRESENTATIONS/ANNOUCEMENTS Employee Service Awards Public Information Officer Massiel Ladron De Guevara - 10 Years Captain Michael Moore - 20 Years Captain Wayne Fontes - 25 Years Chino Valley Fire Foundation Donation Recognition Chino Valley Medical Center The Rotary Club of Chino PUBLIC COMMUNICATIONS This is the time and place for the general Public to address the Board of Directors 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, action may not be taken on any issue not on the agenda. When you address the Board, please come up to the podium, state your name and address (optional) prior to making your remarks. Please limit your comments to 5 minutes. LIAISON REPORTS TO FIRE DISTRICT (County 4th District, City of Chino, City of Chino Hills, Fire Foundation, Fire Safe Council, School District) Suzette Dang, San Bernardino County 4th District Mayor Pro Tem Tom Haughey, City of Chino Council Member Brian Johsz, City of Chino Hills President Mark Bozek, Chino Valley Fire Foundation Chair Charlie Blank, Fire Safe Council President, Pamela Feix, Chino Valley Unified School District CONSENT CALENDAR 1. MINUTES Minutes - October 10, 2018 Regular Board Meeting 2. MONTHLY DISTRICT REPORT Monthly District Report September 2018 3. MONTHLY FINANCIAL REPORT Monthly Financial Report - October 2018 Regular Board Meeting - November 14, 2018 - Page 2 of 86
4. MONTHLY TREASURER'S REPORT Treasurer's Report For The Period Ending: September 2018 5. WARRANTS Warrants for October 2018 #47578 through #47802 6. BOARD MEETINGS/TRAVEL - AUTHORIZATION TO ATTEND CONFERENCE, MEETING OR TRAINING. None. 7. APPROVAL OF RESOLUTION NO. 2018-18 - A RESOLUTION OF THE BOARD OF DIRECTORS OF THE CHINO VALLEY INDEPENDENT FIRE DISTRICT SETTING THE ANNUAL APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2018-19 Purpose is for the Board to review and approve the method for computing the Fire District s appropriations limit and to review, approve and adopt Resolution No. 2018-18 establishing the annual appropriation limit. RECOMMENDATION: Approve Consent Calendar Item Numbers 1 through 7 as presented. PC M S RC A A a a A OLD BUSINESS - None NEW BUSINESS 8. SELECTION OF 2019 BOARD OFFICERS Purpose is to nominate and vote for the 2019 Board Officers for the position of President and Vice President. Report By: Clerk of the Board Sandra Heney RECOMMENDATION: It is recommended that the Board of Directors select the 2019 Board Officers for the positions of President and Vice President effective December 1, 2018. PC M S RC 9. FY2019-20 BUDGET DEVELOPMENT PROCESS Purpose is to present the Fiscal Year 2019-20 budget calendar. Report By: Finance Director Steve Heide Regular Board Meeting - November 14, 2018 - Page 3 of 86
A a a RECOMMENDATION: It is recommended that the Board receive and file the FY19-20 tentative budget calendar. FIRE CHIEF'S COMMENTS BOARD COMMITTEE REPORTS/BOARD COMMENTS ADJOURNMENT The meeting will be adjourned to a Regular Meeting of the Board of Directors of the Chino Valley Independent Fire District to be held on Wednesday, December 12, 2018 at 6:00 p.m. at the District Headquarters Office located at 14011 City Center Drive, Chino Hills, CA, 91709. 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 Friday, November 9, 2018. Sandra Heney, Clerk of the Board Regular Board Meeting - November 14, 2018 - Page 4 of 86
MINUTES 1. CHINO VALLEY INDEPENDENT FIRE DISTRICT ATTACHMENTS: Description Minutes - October 10, 2018 Regular Board Meeting NO STAFF REPORT Minutes - October 10, 2018 Regular Board Meeting Regular Board Meeting - November 14, 2018 - Page 5 of 86
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ATTACHMENTS: Description Monthly District Report September 2018 MONTHLY DISTRICT REPORT 2. CHINO VALLEY INDEPENDENT FIRE DISTRICT NO STAFF REPORT Monthly District Report September 2018 Regular Board Meeting - November 14, 2018 - Page 16 of 86
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MONTHLY FINANCIAL REPORT 3. CHINO VALLEY INDEPENDENT FIRE DISTRICT STAFF REPORT DATE: NOVEMBER 14, 2018 TO: FROM: MIKE KREEGER, BOARD PRESIDENT ALL MEMBERS OF THE BOARD TIM SHACKELFORD, FIRE CHIEF SUBJECT: MONTHLY FINANCIAL REPORT - OCTOBER 2018 PURPOSE: The purpose is to present the Chino Valley Fire District s financial activity for the month ending October 31, 2018, and for the fiscal year-to-date in comparison to the amended budget. DISCUSSION: This report provides revenue and expenditure information for the month of October 2018, and for the fiscal year-to-date, in comparison to the 2018-19 amended budget and the prior year-to-date actual amounts. Cyclical Nature of District Revenues and Year-End Adjustments As District revenues are largely cyclical, the majority of District property tax revenues are received during the November/December and April/May timeframes. Readers of the District s monthly financial reports should be cautioned when drawing conclusions regarding total revenues minus total expenses in any given month. Generally, over time, a more meaningful comparison may be drawn between the current and prior year-to-date totals, as well as the year-to-date variances between budgeted and actual financial performance. Additionally, there are a number of required adjustments to the District s financial statements after each fiscal year-end which can have a significant impact on the final numbers for the fiscal year. Over the course of the fiscal year, the attached two-year revenue and expenditure comparison graphs are intended to provide a summary comparison of the District s total revenues and expenditures between the current and prior fiscal year-to-date. Regular Board Meeting - November 14, 2018 - Page 47 of 86
RECOMMENDATION: It is recommended that the Board of Directors of the Chino Valley Fire District receive and file this financial report. ATTACHMENTS: Description Monthly Financial Report for October 2018 Regular Board Meeting - November 14, 2018 - Page 48 of 86
Account Description Funds 100/500 REVENUE Property tax revenue Contract revenue Other revenue EXPENSE Salaries and benefits Services and supplies Capital outlay REVENUE TOTALS EXPENSE TOTALS Chino Valley Fire District Monthly Financial Report - Summary As of October 31, 2018 Monthly Annual Variance % Prior Year-todate Variance Actual Year-to-date Budget From of Actual From Amount Actual Amount Amount Budget Budget Amount Prior Year $ - $ 384,528 $ 30,456,742 $ (30,072,214) 1% $ 296,553 $ 87,975 1,009,480 3,653,392 9,718,853 (6,065,461) 38% 2,709,547 943,845 216,613 710,944 1,989,000 (1,278,056) 36% 520,157 190,787 $ 1,226,093 $ 4,748,864 $ 42,164,595 $ (37,415,731) 11% $ 3,526,257 $ 1,222,607 $ 2,352,493 $ 11,537,581 $ 33,754,652 $ 22,217,071 34% $ 10,525,022 $ 1,012,559 538,350 1,507,767 6,609,404 5,101,637 23% 1,293,266 214,501 14,253 29,852 2,506,255 2,476,403 1% 128,846 (98,994) $ 2,905,096 $ 13,075,200 $ 42,870,311 $ 29,795,111 30% $ 11,947,134 $ 1,128,066 T Funds 100/500 - Totals REVENUE TOTALS EXPENSE TOTALS Funds 100/500 - Net Gain (Loss) $ 1,226,093 $ 4,748,864 $ 42,164,595 $ (37,415,731) 11% $ 3,526,257 $ 1,222,607 2,905,096 13,075,200 42,870,311 29,795,111 30% 11,947,134 1,128,066 $ (1,679,003) $ (8,326,336) $ (705,716) $ (7,620,620) 1,180% $ (8,420,877) $ 94,541 Transfers In - Capital Replacement $ - $ - $ 727,860 $ 727,860 0% Regular Board Meeting - November 14, 2018 - Page 49 of 86 Page 1 of 8
Account Description Chino Valley Fire District Monthly Financial Report - Summary As of October 31, 2018 Monthly Annual Variance % Prior Year-todate Variance Actual Year-to-date Budget From of Actual From Amount Actual Amount Amount Budget Budget Amount Prior Year Fund 800 - Restricted Assets REVENUE Other revenue (257,442) (113,769) - (113,769) REVENUE TOTALS $ (257,442) $ (113,769) $ - $ (113,769) EXPENSE Services and supplies 1,570 3,070-3,070 EXPENSE TOTALS $ 1,570 $ 3,070 $ - $ 3,070 Fund 800 - Restricted Assets Totals REVENUE TOTALS EXPENSE TOTALS Fund 800 - Restriced Assets Net Gain $ (257,442) $ (113,769) $ - $ (113,769) 1,570 3,070-3,070 $ (259,012) $ (116,839) $ - $ (116,839) Grand Totals, All Funds REVENUE TOTALS, INCL. EXPENSE TOTALS Grand Total Net Gain (Loss) $ 968,651 $ 4,635,095 $ 42,892,455 $ (38,257,360) 2,906,666 13,078,270 42,870,311 29,792,041 $ (1,938,015) $ (8,443,175) $ 22,144 $ (8,465,319) Regular Board Meeting - November 14, 2018 - Page 50 of 86 Page 2 of 8
Account Description Funds 100/500 REVENUE Property tax revenue Property tax - current secured Property tax - current unsecured Property tax - current utility Property tax - prior and penalty Property tax - home owner's exemption The purpose is to present the Chino Valley Fire District s Property tax - weed abatement Property tax revenue Totals Contract revenue This report provides revenue and expenditure information Contract revenue Totals Other revenue Permit and inspection fees Weed abatement Other sales Other revenue Mutual aid recoveries Grants Sale of fixed assets Donations Interest revenue Other revenue Totals REVENUE TOTALS Chino Valley Fire District Monthly Financial Report As of October 31, 2018 Monthly Year-to-date Annual Variance % Prior Year Variance Actual Actual Budget From of Year-to-date From Amount Amount Amount Budget Budget Amount Prior Year $ - $ 384,528 $ 27,413,422 $ (27,028,894) 1% $ 296,553 $ 87,975 - - 1,215,640 (1,215,640) 0% - - - - 352,680 (352,680) 0% - - - - 800,000 (800,000) 0% - - - - 265,000 (265,000) 0% - - - - 350,000 (350,000) 0% - - - - 60,000 (60,000) 0% - - - 384,528 30,456,742 (30,072,214) 1% 296,553 87,975 1,009,480 3,653,392 9,718,853 (6,065,461) 38% 2,709,547 943,845 1,009,480 3,653,392 9,718,853 (6,065,461) 38% 2,709,547 943,845 97,489 571,132 1,200,000 (628,868) 48% 335,097 236,035 5,580 6,798 20,000 (13,202) 34% 650 6,148 190 2,508 3,000 (492) 84% 17,174 (14,666) 3,245 14,973 105,000 (90,027) 14% 11,275 3,698 28,900 28,900 500,000 (471,100) 6% 117,919 (89,019) - - 30,000 (30,000) 0% - - - - - - +++ - 1,179 1,179 1,000 179 118% 1,179 80,030 85,454 130,000 (44,546) 66% 38,042 47,412 216,613 710,944 1,989,000 (1,278,056) 36% 520,157 190,787 $ 1,226,093 $ 4,748,864 $ 42,164,595 $ (37,415,731) 11% $ 3,526,257 $ 1,222,607 Regular Board Meeting - November 14, 2018 - Page 51 of 86 Page 3 of 8
Account Description EXPENSE Salaries and benefits Salaries regular Salaries - part time Uniform allowance Coverage - training and support Coverage - emergency response and leave Coverage - worker's compensation Call back or standby Separation payments Special compensation Annual leave buyback PERS retirement Survivor's benefits Long term disability Unemployment insurance Health and dental insurance Social security medicare State disability insurance Worker's compensation expense Life insurance Deferred comp benefit Tuition reimbursement Salaries and benefits Totals Chino Valley Fire District Monthly Financial Report As of October 31, 2018 Monthly Year-to-date Annual Variance % Prior Year Variance Actual Actual Budget From of Year-to-date From Amount Amount Amount Budget Budget Amount Prior Year $ 1,305,008 $ 4,816,335 $ 17,610,528 $ 12,794,193 27% $ 4,444,683 $ 371,652 7,376 29,210 127,933 98,723 23% 25,636 3,574 1,400 1,400 47,350 45,950 3% 317 1,083 32,690 100,227 634,658 534,431 16% 80,513 19,714 330,058 1,763,166 3,318,110 1,554,944 53% 1,669,433 93,733 31,241 77,729 300,000 222,271 26% 126,664 (48,935) 676 2,652 9,490 6,838 28% 2,678 (26) 8,264 10,421 331,506 321,085 3% 4,996 5,425 52,429 192,684 689,316 496,632 28% 184,844 7,840-4,092 500,000 495,908 1% 10,047 (5,955) 311,450 3,156,873 5,436,500 2,279,627 58% 2,614,796 542,077 268 802 10,496 9,694 8% 794 8 1,462 5,847 26,524 20,677 22% 6,203 (356) - - 17,892 17,892 0% - - 185,028 728,025 3,123,199 2,395,174 23% 830,340 (102,315) 24,860 98,317 271,443 173,126 36% 94,224 4,093 1,536 5,627 25,417 19,790 22% 5,277 350 20,533 403,338 700,000 296,662 58% 381,252 22,086 6,182 22,706 83,990 61,284 27% 22,594 112 32,032 118,130 427,800 309,670 28% 19,731 98,399 - - 62,500 62,500 +++ - - 2,352,493 11,537,581 33,754,652 22,217,071 34% 10,525,022 1,012,559 Regular Board Meeting - November 14, 2018 - Page 52 of 86 Page 4 of 8
Account Description Services and supplies Clothing Telephone Cellular phones Electronic equipment maintenance Food Memberships Publications Legal postings Small tools and equipment Inventory equipment Non-inventory equipment Special department expenses Training Utilities General liability insurance Office supplies Postage Printing Services - auditing County services Services - legal Services - dispatch Services - other General household expense Medical supplies Vehicle maintenance Equipment maintenance Fuel Structure maintenance Services and supplies Totals Chino Valley Fire District Monthly Financial Report As of October 31, 2018 Monthly Year-to-date Annual Variance % Prior Year Variance Actual Actual Budget From of Year-to-date From Amount Amount Amount Budget Budget Amount Prior Year 9,221 17,339 647,521 630,182 3% 23,006 (5,667) 34,345 78,795 256,620 177,825 31% 73,274 5,521 4,435 14,958 53,060 38,102 28% 13,300 1,658 74,201 102,388 262,124 159,736 39% 71,268 31,120 1,300 2,372 16,000 13,628 15% 2,194 178 8,474 13,603 30,503 16,900 45% 3,942 9,661 148 738 9,892 9,154 7% 834 (96) 517 880 5,750 4,870 15% 2,024 (1,144) 6,015 12,499 165,632 153,133 8% 22,966 (10,467) 1,868 13,426 68,975 55,549 19% 7,607 5,819 12,032 46,159 341,334 295,175 14% 26,436 19,723 7,424 14,856 85,375 70,519 17% 17,318 (2,462) 20,436 52,717 336,540 283,823 16% 52,850 (133) 21,858 76,296 262,680 186,384 29% 83,502 (7,206) - 155,683 175,000 19,317 89% 137,979 17,704 2,191 12,401 47,500 35,099 26% 13,894 (1,493) 548 5,114 11,000 5,886 46% 3,772 1,342 2,000 9,610 37,400 27,790 26% 7,748 1,862 - - 18,500 18,500 0% 1,200 (1,200) - - 403,575 403,575 0% - - 16,511 35,874 300,000 264,126 12% 16,427 19,447 155,065 310,130 675,000 364,870 46% 150,713 159,417 67,668 232,266 1,129,593 897,327 21% 181,390 50,876 4,847 11,339 38,400 27,061 30% 13,626 (2,287) 2,135 11,774 137,900 126,126 9% 15,711 (3,937) 38,273 139,795 500,000 360,205 28% 187,462 (47,667) 4,789 11,428 100,300 88,872 11% 27,484 (16,056) 21,335 58,193 200,000 141,807 29% 45,798 12,395 20,714 67,134 293,230 226,096 23% 89,541 (22,407) 538,350 1,507,767 6,609,404 5,101,637 23% 1,293,266 214,501 Regular Board Meeting - November 14, 2018 - Page 53 of 86 Page 5 of 8
Account Description Capital outlay Capital - land Capital - structure improvements Capital - equipment Capital - vehicles Capital - lease purchase equipment Capital outlay Totals EXPENSE TOTALS Chino Valley Fire District Monthly Financial Report As of October 31, 2018 Monthly Year-to-date Annual Variance % Prior Year Variance Actual Actual Budget From of Year-to-date From Amount Amount Amount Budget Budget Amount Prior Year - - - - +++ - - - 8,935 524,863 515,928 2% - 8,935 - - 464,134 464,134 0% 6,907 (6,907) 14,253 20,917 1,517,258 1,496,341 1% 121,939 (101,022) - - - - +++ - - 14,253 29,852 2,506,255 2,476,403 1% 128,846 (98,994) $ 2,905,096 $ 13,075,200 $ 42,870,311 $ 29,795,111 30% $ 11,947,134 $ 1,128,066 Funds 100/500 - Totals REVENUE TOTALS EXPENSE TOTALS Fund 100/500 - Net Gain (Loss) $ 1,226,093 $ 4,748,864 $ 42,164,595 $ (37,415,731) 11% $ 3,526,257 $ 1,222,607 2,905,096 13,075,200 42,870,311 29,795,111 30% 11,947,134 1,128,066 $ (1,679,003) $ (8,326,336) $ (705,716) $ (7,620,620) 1,180% $ (8,420,877) $ 94,541 Transfers In - Capital Replacement $ - $ - $ 727,860 $ 727,860 0% Regular Board Meeting - November 14, 2018 - Page 54 of 86 Page 6 of 8
Account Description Fund 800 - Restricted Assets REVENUE Other revenue Restricted - Sec115 Trust Interest Chino Valley Fire District Monthly Financial Report As of October 31, 2018 Monthly Year-to-date Annual Variance % Prior Year Variance Actual Actual Budget From of Year-to-date From Amount Amount Amount Budget Budget Amount Prior Year (257,442) (113,769) - (113,769) REVENUE TOTALS $ (257,442) $ (113,769) $ - $ (113,769) EXPENSE Services and supplies Restricted - Sec115 Trust Admin Expense 1,570 3,070-3,070 EXPENSE TOTALS $ 1,570 $ 3,070 $ - $ 3,070 Fund 800 - Restricted Assets Totals REVENUE TOTALS EXPENSE TOTALS Fund 800 - Restriced Assets Net Gain (Loss) Grand Totals, All Funds REVENUE TOTALS, INCL. TRANSFERS IN EXPENSE TOTALS Grand Total Net Gain (Loss) $ (257,442) $ (113,769) $ - $ (113,769) 1,570 3,070-3,070 $ (259,012) $ (116,839) $ - $ (116,839) $ 968,651 $ 4,635,095 $ 42,892,455 $ (38,257,360) 2,906,666 13,078,270 42,870,311 29,792,041 $ (1,938,015) $ (8,443,175) $ 22,144 $ (8,465,319) Regular Board Meeting - November 14, 2018 - Page 55 of 86 Page 7 of 8
Chino Valley Fire District Monthly Financial Report - Graphs As of October 31, 2018 9-Aug-17 Two-Year Revenue Comparison* $5,000,000 $4,500,000 $4,000,000 MONTHLY FINANCIAL REPORT JULY 2017 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 Other revenue Contract revenue Property tax revenue $1,000,000 $500,000 $- Year-to-date Actual Amount Prior Year-to-date Actual Amount Two-Year Expenditure Comparison* $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 Capital outlay Services and supplies Salaries and benefits $2,000,000 $- Year-to-date Actual Amount Prior Year-to-date Actual Amount *Excludes restricted 115 Trust activity Page 8 of 8 Regular Board Meeting - November 14, 2018 - Page 56 of 86
MONTHLY TREASURER'S REPORT 4. CHINO VALLEY INDEPENDENT FIRE DISTRICT STAFF REPORT DATE: NOVEMBER 14, 2018 TO: FROM: MIKE KREEGER, BOARD PRESIDENT ALL MEMBERS OF THE BOARD TIM SHACKELFORD, FIRE CHIEF SUBJECT: TREASURER'S REPORT FOR THE PERIOD ENDING: SEPTEMBER 2018 PURPOSE: The purpose of this report is to inform the Board of Directors of current investment activities of the Chino Valley Fire District. DISCUSSION: Attached is a summary of the Cash in Bank, Other Investments, the Overnight Sweep Account Investment (Sweep) at Citizens Business Bank, and the investment at Local Agency Investment Fund (LAIF). The information is displayed graphically as follows: Chart 1: Presents a Two Year Overview of Cash Deposits and Unrestricted Investment Funds. Chart 1A: Presents a One Year Overview of Restricted Investment Funds. Chart 2: Presents an Overview of Total Cash and Unrestricted Investments beginning January 1996 to date. Chart 3: Presents an Overview of the Rate of Return from the LAIF account beginning January 1996 to date. As the District generally observes a "buy and hold" strategy, the District typically holds investments until maturity, unless called by the issuing agency, if applicable. Accordingly, fluctuating market values of the District's fixed instrument investments, while noted in this report, are only realized if these investments are liquidated prior to maturity. Government accounting standards require that the District account for market values below cost, if applicable. At September 30, 2018, the District did not hold any fixed interest investments. In FY17, the District deposited $5 million into a Section 115 Retirement Trust. Funds accumulated in the Trust are legally restricted for use in paying down pension obligations. Accordingly, 115 Trust funds are reported in the Treasurer's Report as restricted investments. Regular Board Meeting - November 14, 2018 - Page 57 of 86
The Sweep earned a posted rate of return of 0.40% as of September 30. The monthly average rate of return on the LAIF account was 2.063% for September. The daily yield as of September 30 was 2.09%. FINDING: NONE. RECOMMENDATION: It is recommended that the Board of Directors receive and file this Treasurer's Report for the period. ATTACHMENTS: Description Monthly Tresurer's Report for September 2018 Regular Board Meeting - November 14, 2018 - Page 58 of 86
Chino Valley Independent Fire District Cash & Investment Statement TREASURER'S REPORT FOR THE PERIOD ENDING: SEPTEMBER 2018 District Investment Portfolio - Unrestricted Restricted Percent of Portfolio Bank Account Overnight Sweep Other Investments LAIF Total Unrestricted Cash & Investments 1.8% 8.3% 89.9% 100% Restricted Investment - 115 Trust* September 2018 $ 1,802,795 $ 244,680 $ 1,078,759 $ 11,731,567 $ 14,857,801 $ 5,548,335 August 2018 $ 1,760,473 $ 655,603 $ 1,080,257 $ 12,731,567 $ 16,227,900 $ 5,549,129 July 2018 $ 1,794,905 $ 855,862 $ 1,076,147 $ 14,231,567 $ 17,958,481 $ 5,497,336 June 2018 $ 1,810,423 $ 1,094,049 $ 1,075,284 $ 19,738,992 $ 23,718,748 $ 5,406,956 May 2018 $ 1,770,787 $ 480,628 $ 1,074,774 $ 21,238,992 $ 24,565,181 $ 5,413,105 April 2018 $ 1,893,261 $ 2,320,171 $ 1,071,811 $ 21,238,992 $ 26,524,235 $ 5,355,806 March 2018 $ 1,558,306 $ 163,976 $ 1,072,433 $ 15,178,518 $ 17,973,233 $ 5,361,440 February 2018 $ 1,787,877 $ 1,396,302 $ 1,070,764 $ 15,178,518 $ 19,433,461 $ 5,398,300 January 2018 $ 1,830,184 $ 2,991,884 $ 1,071,420 $ 17,178,518 $ 23,072,006 $ 5,544,440 December 2017 $ 1,830,184 $ 2,991,884 $ 2,069,176 $ 15,653,700 $ 22,544,944 $ 5,402,952 November 2017 $ 1,716,824 $ 832,565 $ 2,068,882 $ 7,653,700 $ 12,271,971 $ 5,356,417 October 2017 $ 1,859,967 $ 793,807 $ 2,074,386 $ 6,153,700 $ 10,881,860 $ 5,294,759 September 2017 $ 1,875,741 $ 436,087 $ 2,075,112 $ 8,124,450 $ 12,511,390 $ 5,231,977 August 2017 $ 1,790,068 $ 1,027,894 $ 2,075,990 $ 9,124,450 $ 14,018,402 $ 5,177,899 July 2017 $ 1,828,792 $ 1,139,839 $ 2,073,373 $ 11,624,450 $ 16,666,454 $ 5,149,240 June 2017 $ 1,781,169 $ 1,002,403 $ 2,066,474 $ 16,085,989 $ 20,936,035 $ 5,072,748 May 2017 $ 1,773,302 $ 2,569,808 $ 2,066,388 $ 16,085,989 $ 22,495,487 $ 5,056,090 April 2017* $ 1,849,012 $ 1,280,839 $ 2,064,238 $ 18,085,989 $ 23,280,078 $ 4,995,677 March 2017 $ 1,865,102 $ 538,155 $ 2,063,110 $ 16,052,916 $ 20,519,283 February 2017 $ 1,846,596 $ 972,842 $ 2,063,188 $ 17,552,916 $ 22,435,542 January 2017 $ 1,848,193 $ 1,807,562 $ 3,075,288 $ 17,533,872 $ 24,264,915 December 2016 $ 1,716,716 $ 1,685,677 $ 3,075,028 $ 17,533,872 $ 24,011,293 November 2016 $ 1,793,299 $ 1,067,043 $ 3,075,155 $ 10,533,872 $ 16,469,369 October 2016 $ 1,675,292 $ 621,910 $ 3,078,465 $ 10,033,872 $ 15,409,539 September 2016 $ 1,800,250 $ 1,008,116 $ 3,079,696 $ 11,012,581 $ 16,900,643 *Note: The District deposited $5 million into an IRS Section 115 Retirement Trust in April 2017. Regular Board Meeting - November 14, 2018 - Page 59 of 86
TREASURER'S REPORT FOR THE PERIOD ENDING: SEPTEMBER 2018 6/30/2012 Purchase Price/ Prior Month Current Month Current Sale/ Purchase Par Value/ Investment Initial Share Market Value/ Market Value/ Market Yield Maturity Accrued Interest/ Redemption Date Shares Asset Description Type Price Share Price Share Price Yield To Maturity Date Est. Annual Int. Date Proceeds Comments 12/31/2012 $ 1,000,000 CalTRUST Investment Trust of CA Pooled $ 1,000,000 $ 1,080,257 $ 1,078,759 1.85% n/a n/a $ 1,772 Funds available for Shares: 103,944.369 Medium Term Fund Local Agency Pool Investment $ 10.08 $ 9.91 $ 9.88 withdrawal at end of Funds month only, after providing 5 days notice. Current Month Investment Trading Activity: NONE Cash and Short Term Investments Fidelity Treasury Money Market Fund ** $ - $ - 0.00% $ 1 INVESTMENT RECAP AT MONTH-END % of % Allowed Investments Prior Month Current Month Portfolio 1 per Policy At Cost Market Value 3 Market Value Medium Term Corporate Notes 0% 30% $ - $ - $ - Fixed Income/Government Agency Bonds 0% No limit $ - $ - $ - Pooled Investment Funds (JPA) 2 8% No limit $ 1,078,759 $ 1,080,257 $ 1,078,759 Money Market Funds *** 15% $ - $ - $ - $ 1,078,759 $ 1,080,257 $ 1,078,759 **Short-Term Money Market Funds, awaiting investment in securities/redemption 1 Of total investment portfolio, including Sweep & LAIF Investments 2 Investment at cost value, plus unrealized losses (if any), and accrued interest ***Less than 1% Chino Valley Independent Fire District OTHER INVESTMENTS * Regular Board Meeting - November 14, 2018 - Page 60 of 86
Chart 1: Cash & Unrestricted Investment Balances Two Year Perspective $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- September 2018 August 2018 July 2018 June 2018 May 2018 April 2018 March 2018 February 2018 January 2018 December 2017 November 2017 October 2017 September 2017 August 2017 July 2017 June 2017 May 2017 April 2017* March 2017 February 2017 January 2017 December 2016 November 2016 October 2016 September 2016 Bank Account Overnight Sweep Other Investments LAIF *Note: The District deposited $5 million into an IRS Section 115 Retirement Trust in April 2017. These funds are legally restricted for use only to pay down pension liabilities. Regular Board Meeting - November 14, 2018 - Page 61 of 86
Chart 1A: Restricted Investment Balances - 115 Trust One Year+* Perspective $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $- September 2018 August 2018 July 2018 June 2018 May 2018 April 2018 March 2018 February 2018 January 2018 December 2017 November 2017 October 2017 September 2017 August 2017 July 2017 June 2017 May 2017 April 2017* Restricted Investment - 115 Trust* *Note: The District deposited $5 million into an IRS Section 115 Retirement Trust in April 2017. These funds are legally restricted for use only to pay down pension liabilities. Regular Board Meeting - November 14, 2018 - Page 62 of 86
Chart 2: Total Cash & Unrestricted Investments January 1996 to date* $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 September 2018 April 2018 November 2017 June 2017 January 2017 August 2016 March 2016 October 2015 May 2015 December 2014 July 2014 February 2014 September 2013 April 2013 November 2012 June 2012 January 2012 August 2011 March 2011 October 2010 May 2010 December 2009 July 2009 February 2009 September 2008 April 2008 November 2007 June 2007 January 2007 August 2006 March 2006 October 2005 May 2005 December 2004 July 2004 February 2004 September 2003 April 2003 November 2002 June 2002 January 2002 August 2001 March 2001 October 2000 May 2000 December 1999 July 1999 February 1999 September 1998 April 1998 November 1997 June 1997 January 1997 August 1996 March 1996 *Notes: The District paid off pension side-fund obligations totaling approximately $4.75 million in July, 2011 & deposited $5 million into a IRS Section 115 Retirement Trust in April 2017. Funds in the 115 Trust are legally restricted to fund pension obligations. $- Regular Board Meeting - November 14, 2018 - Page 63 of 86
Chart 3: LAIF Historical Rate of Return January 1996 to date 7.000% 6.000% 5.000% 4.000% 3.000% 2.000% 1.000% September 2018 May 2018 January 2018 September 2017 May 2017 January 2017 September 2016 May 2016 January 2016 September 2015 May 2015 January 2015 September 2014 May 2014 January 2014 September 2013 May 2013 January 2013 September 2012 May 2012 January 2012 September 2011 May 2011 January 2011 September 2010 May 2010 January 2010 September 2009 May 2009 January 2009 September 2008 May 2008 January 2008 September 2007 May 2007 January 2007 September 2006 May 2006 January 2006 September 2005 May 2005 January 2005 September 2004 May 2004 January 2004 September 2003 May 2003 January 2003 September 2002 May 2002 January 2002 September 2001 May 2001 January 2001 September 2000 May 2000 January 2000 September 1999 May 1999 January 1999 September 1998 May 1998 January 1998 September 1997 May 1997 January 1997 September 1996 May 1996 January 1996 0.000% Regular Board Meeting - November 14, 2018 - Page 64 of 86
CHINO VALLEY INDEPENDENT FIRE DISTRICT STAFF REPORT WARRANTS 5. DATE: NOVEMBER 14, 2018 TO: FROM: MIKE KREEGER, BOARD PRESIDENT ALL MEMBERS OF THE BOARD TIM SHACKELFORD, FIRE CHIEF SUBJECT: WARRANTS FOR OCTOBER 2018 #47578 THROUGH #47802 PURPOSE: I have reviewed the warrants below and recommend approval. NUMBER WARRANTS DATE AMOUNT 2019-194 47578 47613 10/03/2018 $51,049.73 2019-212 47614 47662 10/10/2018 92,963.65 2019-229 47663 47709 10/17/2018 306,109.88 2019-238 47710 47778 10/24/2018 110,573.95 2019-256 47779 47802 10/31/2018 34,087.21 VOIDS: TOTAL $594,784.42 RECOMMENDATION: Expenses as audited are within budget for warrants 47578 through 47802 and are hereby submitted for approval. Regular Board Meeting - November 14, 2018 - Page 65 of 86
ATTACHMENTS: Description Warrants for October 2018 Regular Board Meeting - November 14, 2018 - Page 66 of 86
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BOARD MEETINGS/TRAVEL 6. CHINO VALLEY INDEPENDENT FIRE DISTRICT NO STAFF REPORT None. Regular Board Meeting - November 14, 2018 - Page 77 of 86
CHINO VALLEY INDEPENDENT FIRE DISTRICT STAFF REPORT CONSENT CALENDAR 7. DATE: NOVEMBER 14, 2018 TO: FROM: MIKE KREEGER, BOARD PRESIDENT ALL MEMBERS OF THE BOARD TIM SHACKELFORD, FIRE CHIEF SUBJECT: APPROVAL OF RESOLUTION NO. 2018-18 - A RESOLUTION OF THE BOARD OF DIRECTORS OF THE CHINO VALLEY INDEPENDENT FIRE DISTRICT SETTING THE ANNUAL APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2018-19 PURPOSE: Purpose is for the Board to review and approve the method for computing the Fire District s appropriations limit and to review, approve and adopt Resolution No. 2018-18 establishing the annual appropriation limit. DISCUSSION: Pursuant to Article XIII B of the California State Constitution, the Fire Board must choose a method for the computation of the District's annual appropriations limit and adopt the limit by resolution. As detailed on the attached worksheet, it is recommended that the Fire Board select that method of computation which uses a factor comprised of the annual change in population for Chino/Chino Hills, combined with the change in the local assessment roll due to the addition of local non-residential new construction. This method results in the highest increase in the Fire District's appropriations limit. This was reviewed with Finance Committee and recommended for consideration by the full Board. RECOMMENDATION: It is recommended that the Board review and approve the method for computing the Fire District s appropriations limit which results in the highest increase in the District s appropriation limit for Regular Board Meeting - November 14, 2018 - Page 78 of 86
FY2018-19, and review, approve and adopt Resolution No. 2018-18, setting the annual appropriations limit for fiscal 2018-19. ATTACHMENTS: Description Calculation and Resolution Regular Board Meeting - November 14, 2018 - Page 79 of 86
CHINO VALLEY INDEPENDENT FIRE DISTRICT FISCAL YEAR 2018-19 CALCULATION OF APPROPRIATION LIMIT A. Price Factor: 1.) Percent change in California Personal Income for use in 2018-19 calculation is 3.67%. 2.) Percent change in local assessment roll due to the addition of local non-residential new construction is 8.5348%. The District has the option of using the higher price factor rate of change, which is 8.5348% for fiscal year 2018-19. B. Population Change: 1.) Annual percent change in population from January 2017 to January 2018 for the County of San Bernardino is 0.95%. 2.) Annual percent change in population from January 2017 to January 2018 for the weighted average of the change in the City of Chino and City of Chino Hills is 3.99%. The District has the option of using the higher percentage change in population, which is 3.99% for fiscal year 2018-19. C. Appropriation Limit Calculation: 1.) Blending of Price Factor and Population Change: 1.085348 x 1.0399 = 1.13. 2.) Adopted appropriations limit from last year increased by the blended rate of change in the Price Factor and Population Change results in the Appropriation Limit for 2018-19. $292,919,929 x 1.13 = $330,999,520. D. Appropriations subject to the Limit: 1.) Total budgeted appropriations less non-tax proceeds (see note below) equals appropriations subject to the limit: $42,164,595 - $1,354,000 = $40,810,595 (Appropriations Subject to Limit) Note: Non-tax proceeds include revenue sources that are not considered tax sources such as permits & inspections, charges for weed abatement, interest earnings, other revenue and donations. Regular Board Meeting - November 14, 2018 - Page 80 of 86
RESOLUTION NO. 2018-18 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE CHINO VALLEY INDEPENDENT FIRE DISTRICT SETTING THE ANNUAL APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2018-19 WHEREAS, Article XIIIB of the California Constitution requires the Legislative Body to establish its annual appropriations limit at a Board Meeting; and WHEREAS, Section 7901 of the Government Code requires the governing body of each local jurisdiction to make certain determinations and thereafter establish its appropriations limit by resolution; and WHEREAS, for fiscal year 2018-19, the appropriation limit has been computed using the percentage change in population for Chino/Chino Hills and the percent change in the local assessment roll due to the addition of local non-residential new construction. NOW, THEREFORE, the Board of Directors of the Chino Valley Independent Fire District does resolve as follows: SECTION 1. The appropriations limit for fiscal year 2018-19 is established at $330,999,520; and SECTION 2. That the Clerk shall certify to the adoption of this resolution and the same shall be in full force in effect immediately upon adoption. REVIEWED, APPROVED AND ADOPTED at a Board Meeting held on the 14th day of November, 2018, by the following vote, to wit: AYES: NOES: ABSENT: BOARD MEMBERS: BOARD MEMBERS: BOARD MEMBERS: ATTEST: MIKE KREEGER, PRESIDENT SANDRA HENEY, CLERK OF THE BOARD Regular Board Meeting - November 14, 2018 - Page 81 of 86
CHINO VALLEY INDEPENDENT FIRE DISTRICT STAFF REPORT NEW BUSINESS 8. DATE: NOVEMBER 14, 2018 TO: FROM: MIKE KREEGER, BOARD PRESIDENT ALL MEMBERS OF THE BOARD TIM SHACKELFORD, FIRE CHIEF SUBJECT: SELECTION OF 2019 BOARD OFFICERS PURPOSE: Purpose is to nominate and vote for the 2019 Board Officers for the position of President and Vice President. DISCUSSION: In compliance with Section 2010.5 of the Fire District Policy and Procedures, the Board shall annually elect a President and Vice President in November. The procedure as set forth in the Policy and Procedures for election of its President and Vice President is outlined as follows: -The current President shall call and receive nominations from the Board Members for each office. Each position shall be addressed separately. - Board Members may not nominate more than one person for a given office until every Board Member who desires to submit a nomination has an opportunity to nominate a person. -The President will close nominations after all nominations are received for an individual position. -The President will request a voice vote for each nomination in the order that it was received until a majority vote is reached. A second is not required. If a majority vote is not reached, there is no election for that office. - The President will repeat the process for the position of Vice President. The election of the President and Vice President will be effective on December 1. Regular Board Meeting - November 14, 2018 - Page 82 of 86
RECOMMENDATION: It is recommended that the Board of Directors select the 2019 Board Officers for the positions of President and Vice President effective December 1, 2018. Regular Board Meeting - November 14, 2018 - Page 83 of 86
CHINO VALLEY INDEPENDENT FIRE DISTRICT STAFF REPORT NEW BUSINESS 9. DATE: NOVEMBER 14, 2018 TO: FROM: MIKE KREEGER, BOARD PRESIDENT ALL MEMBERS OF THE BOARD TIM SHACKELFORD, FIRE CHIEF SUBJECT: FY2019-20 BUDGET DEVELOPMENT PROCESS PURPOSE: Purpose is to present the Fiscal Year 2019-20 budget calendar. DISCUSSION: The 2019-20 budget development process will be initiated at the staff level in mid-december. A copy of the tentative budget calendar is attached for reference. In general, dates proposed in the 2019-20 budget calendar are similar to those in 2018-19, except that the mid-year budget review is being advanced to January in 2020, as opposed to a more typical February review. This is due to anticipated conflicts in the February timeframe with staff training. By starting the budget development process some six months in advance of the tentative adoption date for the Original Budget, this allows for a comprehensive budget development and review process. Upon adoption of the 2019-20 Original Budget, staff anticipates once again submitting the budget document to the Government Finance Officers Association for Distinguished Budget Presentation Award recognition. Budget milestones, as identified in the attached budget calendar include: Budget Kick-Off on December 17, 2018 Management level budget reviews starting in April of 2019 Draft budget to the Board by May 15 Budget Workshop on May 29 Original Budget presented for Board adoption on June 12 Mid-Year budget review on January 8, 2020 Regular Board Meeting - November 14, 2018 - Page 84 of 86
Although the mid-year budget review will provide an opportunity to review updated budget projections, it is anticipated that budget amendments will be brought forth to the Board as necessary during the course of the fiscal year. RECOMMENDATION: It is recommended that the Board receive and file the FY19-20 tentative budget calendar. ATTACHMENTS: Description 2019-20 Budget Calendar Regular Board Meeting - November 14, 2018 - Page 85 of 86
CHINO VALLEY FIRE DISTRICT 2019-20 Budget Calendar DATE ACTIVITY December 17, 2018 December 15 January 25, 2019 January 26 February 22 February 23 March 22 March 23 April 16 April 5 April 24 April 19 May 15 May 16 May 29 May 30 June 12 June 13 January 8, 2020 February 13 Budget Kick-Off Completed Requests to BCs & DFMs Input Due to Deputy Chiefs & Managers Budget Input Due to Finance Department Joint Management Review #1 Final Management Review #2 Draft Budget to Board Budget Workshop Original Budget Adoption Mid-Year (Amended) Budget Review Notes: Board to receive Budget at least two weeks in advance of Budget Workshop. Current year budget calendar dates in RED. 10/16/18 Regular Board Meeting - November 14, 2018 - Page 86 of 86