Novato Fire District Board of Directors Special Board Meeting Agenda November 14, 2018 Time: 6:00 p.m. Location: Fire Station 61, 2nd Floor 7025 Redwood Blvd., Novato, CA 94945

The Board meeting agenda and all supporting documents are available for public review at 95 Rowland Way, Novato, CA, 72 hours in advance of a scheduled Board meeting. A fee will be charged for additional copies of Board meeting documents. District facilities and meetings comply with the Americans with Disabilities Act. If special accommodations are needed, please contact the District Administrative Services Manager as soon as possible, preferably two days prior to the meeting.

ROLL CALL President William Davis Director Worth Fenner, Jr. Director Jim Galli Director Steve Metcho Director Lj Silverman

AGENDA ADJUSTMENTS

PRESENTATION 1. Lessons Learned 2017 North Bay Fire Siege Report Fire Chief Bill Tyler will have a PowerPoint Presentation on the North Bay Fire Siege

2. Acknowledgements of the Board

ASSOCIATION PRESIDENTS’ REPORT This is opportunity for the President, or designee, of each labor association to address the Board.

DIRECTOR MATTERS Directors may report on their activities and meetings. President may report to the Board on the Novato Fire Foundation.

CHIEF’S REPORT The Fire Chief will report on the District business activities and operations.

CONSENT CALENDAR ITEMS These items can be acted on in one consolidated motion or may be removed from the Consent Calendar and separately considered at the request of any person.

1. Minutes of Regular Board of Directors Meeting October 3, 2018. 2. Minutes of Special Board Meeting (Badge Pinning) October 30, 2018.

Agenda reviewed and approved by President Davis Agenda -11/14/18 On 11/7/2018 Page 1 1

Novato Fire District Board of Directors Special Board Meeting Agenda November 14, 2018 Time: 6:00 p.m. Location: Fire Station 61, 2nd Floor 7025 Redwood Blvd., Novato, CA 94945

NEW BUSINESS 1. Independent Auditor’s Report and Audited Financial Statements – Fiscal Year ended June 30, 2018. Board to consider the Finance Committee recommendation to accept the Independent Auditor’s Report and Audited Financial Statements – Fiscal Year ended June 30, 2018, as presented by the District independent auditor Maze and Associates.

Katherine Yuen of Maze and Associates will attend the meeting to discuss the audit and other reports prepared by Maze and Associates.

2. Memorandum of Internal Controls and Required Communications for the Fiscal Year Ended June 30, 2018 (MOIC) Board to consider the Finance Committee recommendation to accept the Memorandum of Internal Controls and Required Communications for the Fiscal Year ended June 30, 2018, as presented by the District Independent Auditor Maze and Associates, along with the management response to the internal control matter identified in the report.

3. Independent Accountant’s Report on Applying Agreed-Upon Procedures (AUP) – Ambulance Billing During the Calendar Year 2017. Board to consider the Finance Committee recommendation to accept the report in Regards to the District’s Ambulance Billings and Related Revenue Collection Cycle, Including Billings Handled by the District on Behalf of its Clients during the calendar year 2017, as presented by the District independent auditor Maze and Associates.

4. Independent Accountant’s Report On Applying Agreed Upon Procedures (AUP) to Certain Disbursements Made During The Calendar Year Ended December 31, 2017. Board to consider the Finance Committee recommends the Board accept the report in regards to the certain disbursements made by the District during the calendar year ended December 31, 2017.

5. Resolution 2018-13: Approval of the Employment Agreement between the Novato Fire Protection District and Finance Director Joseph Valenti. Board approval is requested to adopt Resolution 2018-13, adopting the Employment Agreement between the Novato Fire Protection District and Finance Director Joseph Valenti.

Agenda reviewed and approved by President Davis Agenda -11/14/18 On 11/7/2018 Page 2 2

Novato Fire District Board of Directors Special Board Meeting Agenda November 14, 2018 Time: 6:00 p.m. Location: Fire Station 61, 2nd Floor 7025 Redwood Blvd., Novato, CA 94945

COMMITTEE REPORTS Directors may report on committee activities and meetings.

1. MERA (Director Silverman and Director Metcho) 2. Finance Committee (Director Davis and Director Fenner, Jr.)

FINANCIAL REPORTS Informational items for review. No action needed. 1. Revenues, Expenditures and Changes in Fund Balance Financial Report, September 2018 2. Revenues and Expenditures Detail Financial Report September 2018 3. Vendor Summary Financial Report, September 2018 4. Electronic Fund Transfer Documentation (AD 17 d/e/f, Calpers, MCERA confirm, Westamerica Bank Statement) September 2018 5. District Contracts Information – September 2018

INFORMATION Items of a general nature that the staff wishes to bring to the attention of the Board.

1. Customer Satisfaction Survey Report, September 2018 2. Written Communications

ADJOURNMENT

Agenda reviewed and approved by President Davis Agenda -11/14/18 On 11/7/2018 Page 3 3

Presentation Section

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Lessons Learned 2017 North Bay Fire Siege September 2018

Prepared By: Marin County Fire Department P.O. Box 518, Woodacre, CA 94973 www.marincountyfire.org

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Contents:

Previous Steps in Fire Preparedness 3

Board of Supervisors Takes Action 6 Scope of Sub-Committee 8

Panel Interview (North Bay Officials) 8 Public Listening Session / Community Forum 11 Suggested Areas for Improvement 12 Next Steps / Recommendations 18

Contact Information 20

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6 The devastating wildfires of the October 2017 North Bay Fire Siege left nearby communities frightened and highlighted the necessity for fire prevention and preparedness. When the fires started on October 8th, the only thing separating Marin County from their neighbors to the north was simply an ignition source. Subsequent community conversations regarding wildfire preparedness have highlighted the need to update Marin communities on preparation that is already underway as well as plans that local government has developed to prepare further.

In November 2017, the Marin County Board of Supervisors created a sub-committee to study lessons learned from the North Bay Fires. The sub-committee included Supervisors Judy Arnold and Dennis Rodoni, leaders from fire, law enforcement, and land management agencies, as well as representatives from Marin’s cities and towns. The public was also invited to voice concerns and hear from the agencies represented. The sub-committee proceeded in three steps: first, the sub-committee held an extensive panel interview with Sonoma officials in order to learn from their experiences. Next, the sub-committee hosted a public forum in an effort to gather community input and preferences. Finally, the sub-committee took an inventory of Marin’s existing programs, identifying gaps within and across agencies. The inventory also identified several recommendations from Sonoma and Napa officials which were already in place in Marin County, including a tradition of robust relationships between agencies and a willingness to work together. The constructive nature of the sub-committee’s dialogue with various stakeholders illustrates that Marin County agencies and the public are committed to working together to increase disaster preparedness.

This report outlines the main findings from this process and areas for improvements to further decrease the County’s vulnerability and increase fire preparedness. These improvements befall the County of Marin, cities and towns and their respective fire, land management and law enforcement agencies, as well as members of the public.

While this sub-committee was at work, the Marin County Board of Supervisors approved a $500,000 set-aside for disaster preparedness as part the FY 2018-20 Budget. Some of the improvements outlined in this report have already been implemented, others will be funded upon adoption of this report, while others require further exploration and refinement to be actionable. Previous Steps in Fire Preparedness

Marin and California have taken significant steps over many years to prepare for wildfires, including changes to building and planning codes and regulations; investments in equipment, staffing and training; the creation of various work groups across industries to leverage knowledge, resources and outreach, and boost participation in existing statewide programs; the

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7 creation of strategic plans utilizing current technology, including plans for best practices in emergency alert systems. The following provides a brief historical overview of fire preparedness in Marin County.

After the 1991 Tunnel Fire in the Oakland-Berkeley Hills, Marin established one of the first Fire Safe Councils (FIRESafe MARIN), which brought together residents along with fire, utilities, and land management agencies to address fire prevention and preparedness. In recent years, FIRESafe MARIN has obtained millions of dollars in grant funding aimed at reducing fire risks while increasing community collaboration around fire preparedness.

In October 1995, the Mount Vision Fire burned 12,354 acres on the Point Reyes National Seashore. Fire agencies throughout Marin improved wildland fire response capabilities by investing in equipment, apparatus and training. Agencies also recognized the importance of the Statewide Mutual Aid System and began participating at a greater level.

The 1996 California Fire Plan (still current) was adopted with the intention of creating a more wildfire resistant and resilient California. In late August, the 2018 California Fire Plan was published. Marin County’s Community Wildfire Protection Plan is one of many plans across the state that provides local input to this statewide plan.

In October and November 2003, the Cedar Fire burned 273,246 acres in San Diego County, the largest wildfire ever recorded in California at that time. Novato Fire District Firefighter Steven Rucker was killed in that fire protecting lives, homes, and property in Southern California. As a result, The Governor’s Blue Ribbon Fire Commission was established to conduct a review of the efforts to fight the October 2003 wildfires and present recommendations to decrease California’s vulnerability in the future. Included among other recommendations were local building, planning and land use regulations as well as brush clearance and fuel modification recommendations. The State Fire Marshal at that time, John Tenant, concluded that California needed to develop a code that would address building construction methodology for all structures located in or near a designated wildland area. The Office of the State Fire Marshal conducted fire research including development of fire test protocols for ignition resistant construction.

As a result, Marin fire agencies worked together and reviewed the International Code Council’s (ICC) Wildland-Urban Interface (WUI) Code which incorporates building standards, as well as fire code provisions such as access, defensible space/vegetation management, and firefighting water

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8 supply requirements on the other. Several jurisdictions have adopted and amended either the 2003 or 2006 ICC Urban-Wildland Interface Code. As a result of this work, the existing built environment is more resistive to fire, structural ignitability is decreased, and defensible space is improved.

Since 2003, further efforts have included statewide risk mapping, creation of Community Wildfire Protection Plans, adoption of local Wildland Urban Interface Zones, and further updating of building codes to improve construction techniques and vegetation management and access/egress requirements.

In 2005, Marin County Fire created a twelve- person Fuel Reduction & Fire Crew to further vegetation management efforts and to bolster the County’s initial fire response. Daily work of the crew consists of fire hazard reduction, vegetation removal, pile burning, chipping, and supporting land management agencies. Four mountain top fire detection cameras were installed in 2014, improving fire detection and visual monitoring of remote wildland fires. In 2016, the County Board of Supervisors adopted the Community Wildfire Protection Plan. This plan was developed by stakeholders on a collaborative basis and utilized the best science and technology available to evaluate and prioritize fire hazard and risk relative to population and property, infrastructure, and natural resources.

Considerable effort by Marin’s fire and law commanders went into the establishment of pre- designated community evacuation zones throughout Marin. These zones allow fire and law to immediately identify the areas needing evacuation during wildfires. Once selected, the Office of Emergency Services can send pre- developed messages to these zones in the form of evacuation warnings or orders. Residents should register with AlertMarin to receive these important alerts.

Today there are thirteen nationally recognized FIREWISE USA neighborhoods in Marin. The FIREWISE program brings local fire agencies and neighborhoods together through collaboration and ultimately improves the resiliency of Marin’s

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9 communities. Annually, Marin fire agencies conduct thousands of defensible space inspections of properties. During these inspections, hazards are identified, and residents are directed to take specific actions that will increase the likelihood that their homes and neighborhoods would be defensible, and survive a wildfire.

The impacts of a changing world and climate have dramatically altered the landscape and weather. It is not a matter of if there will be a fire in Marin, but rather, when. Government cannot solve this problem alone. Communities must also take action in order to be successful.

Board of Supervisors Takes Action

After the deadly and destructive fires throughout California, particularly those in Sonoma and Napa counties in the fall of 2017, the Marin Board of Supervisors took action by creating a sub- committee of stakeholders tasked with examining lessons learned from these recent events, taking an inventory of Marin’s level of preparedness, identifying gaps, and developing recommendations to ensure both government and residents are better prepared for the inevitable wildland-urban interface fire in Marin.

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The sub-committee included the following representatives from public safety, local government and land management agencies:

Fire Law / OES Land Management Local Government Agencies Marin County Fire Chiefs Police Chiefs Association Marin County Parks Marin County Board of Association Supervisors Marin County Fire Marin County Sheriff’s Marin Municipal Water Marin City Managers Department Office District Association FIRESafe MARIN Marin County Sheriff’s California State Parks Marin County Office of Emergency Administrator’s Office Services National Park Service

Sub-committee membership: • Marin County Board of Supervisors – Supervisor Judy Arnold • Marin County Board of Supervisors – Supervisor Dennis Rodoni • Marin County Sheriff’s Office – Sheriff Robert Doyle • Marin County City Managers Association – Jim McCann • Marin County Sheriff Office of Emergency Services – Emergency Manager Chris Reilly • FIRESafe MARIN – President Rich Shortall • Marin County Police Chiefs Association – Chief Jacki Graf • Marin County Fire Chiefs Association – Chief Bill Tyler • Marin County Fire Department – Chief Jason Weber and Battalion Chief Christie Neill • Marin Municipal Water District – Crystal Yezman and Mike Swezy • Marin County Parks – Max Korten and Mischon Martin • California State Parks – Bree Hardcastle and Cyndy Shafer • National Park Service – Fire Management Officer Jordan Reeser • Marin County Administrator’s Office – Charlotte Jourdain

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11 Scope of Sub-Committee Work

The scope of the work of the sub-committee was to gather fire, law, emergency managers, and land managers, as well as policy makers, to analyze three primary areas associated with wildland fire protection: 1. Wildland Fire Prevention and Protection 2. Vegetation Management 3. Emergency Notifications & Evacuations

(Left): The Community Wildfire Protection Plan, adopted by the Board of Supervisors in 2016, is a data driven document helping prioritize community preparedness projects throughout Marin. (Below): Mapping showing the potential for extreme fire conditions based on flame lengths throughout Marin County (2016).

Panel Interview

North Bay Leaders Provide Insight An important part of the sub-committee’s work was to learn from those directly involved in the North Bay Fire Siege. Thus, the Santa Rosa and Sonoma Valley Fire Chiefs, CAL FIRE Executive

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12 Leadership, Sonoma County Sheriff, Santa Rosa Police Chief, and Sonoma County land management agencies were invited to participate in a special meeting. Through a structured question and answer forum, the sub-committee learned firsthand valuable insights from emergency responders, emergency managers, and land management agencies.

The following is a summary of the information that was shared during these interviews. These items were further discussed by the sub-committee in relation to the existing policies and procedures in Marin County and taken into consideration when outlining the areas for improvement presented in this report.

Land Management Agencies:

• Land management agencies should plan strategically for fire hazard reduction work and funding • Invest in “LIDAR” aerial terrain and vegetation mapping system to improve identification of dead and down material and to better assess forest health • Define high risk hazard areas • Develop policies/procedures related to defensible space of bordering communities • Map cultural resources • Develop pre-incident procedures to utilize rangers and other staff in the support of emergency operations • Increase public education awareness around defensible space and landscaping • Better understand post fire implications, especially debris flow • Better understand benefits of fire on the landscape for fuel reduction and ecology Law Enforcement:

• Better manage multiple notification systems (Nixel, SoCoAlert, AlertMarin, EAS) given challenges in identifying how to best inform residents on multiple systems (cellular, home, VOIP, etc.) • Improve community outreach to increase notification systems registrations • North Bay officials do not recommend “air raid” type sirens • Importance of social media cannot be overstated, before, during and after a disaster • Improve access to phone data (cellular and VOIP), including numbers and locations through legislation • Assign law enforcement leadership to their roles and give them the authority to make decisions • Have consistent messaging from all agencies, especially regarding evacuations and re- population • Importance of Emergency Operations Center training

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13 • Develop procedures for the elderly and residents with functional needs prior to event, particularly with regards to evacuation • Plan out staffing schedules and command structures to ensure regular communication with employees Emergency Managers:

• Multiple emergency notification systems present challenges • Important to include Spanish language translation of emergency notifications • Update and expand existing written public alert and warning plans • Train and authorize public safety Incident Commanders on public warnings and evacuations • Train alert operators and personnel in dispatch centers and EOCs to activate emergency alert systems • Develop pre-scripted messaging • Establish regular documented refresher training program for alert authorizers and alert operators • Establish detailed procedures for coordinating delivery of alert and warning messages between multiple platforms, including Nixle and SoCoAlert • Specify use of Wireless Emergency Alert (WEA) and establish procedures • Explore the potential use of community 2-1-1 to relieve pressure on 911 system • Review and expand planning for rapid evacuations Fire Agencies:

• Shortage of emergency resources / system drawdown • Fire season is now year-round • Shortage of Statewide Fire Crew (fire response & vegetation management) • Structural ignitability and focus on hardening structures through remodels and new construction ensure building and fire codes create fire resistive construction materials and techniques (commonly known as “hardening structures”) • Establish closer working relationships between cities, towns, and county related to building and development in the Wildland Urban Interface (WUI) • Current WUI codes in place focus on new construction; County is built-out so resulting changes are too slow in the built-out environment; thus, built-out communities do not meet current fire codes • Importance of creating defensible space and the ability to enforce defensible space fire code • Need additional staffing to support defensible space inspections and pre-fire planning • Establish code consistency between public agencies • Need for increased public awareness during heightened fire danger “weather events”

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14 • Utilize fire history to help predict and plan • Collaboration amongst all stakeholders is key • Vacant lots need vegetation management • Pre-planning for communities developing and utilizing mutual threat zones to ensure multi agency collaboration • During fire event, follow pre-established communication procedures with the public and elected officials • Pre-assign staff and establish procedures for the critical task of tracking resources and costs so that FEMA may reimburse

Public Listening Session / Community Forum

On March 6, 2018, the subcommittee hosted a community meeting to hear feedback and ideas from the public and to boost awareness of existing programs in Marin. Representatives from all agencies who participated on the sub-committee were on-hand to answer questions. Concerns and questions addressed in the forum have been incorporated into the recommendations. Appendix A is the Questions and Answers verbatim from the public session. These questions and public comments were important factors that informed the final recommendations included in this report. The forum in its entirety can be found at the link below:

Link to Public Forum: https://youtu.be/obBbUnGpOtQ

Insurance information for homeowners is at 53:51 minutes in the video

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Marin Valley Mobile Country Club members meet to learn more about fire safety. MVMCC is a leader in community involvement and preparedness.

Areas for Improvement

The following list includes areas for improvement based on the sub-committee’s lessons learned from our counterparts in Sonoma and Napa Counties, feedback from the community, and an analysis of existing programs and policies in Marin. These items are numbered for reference, but no order or priority should be implied by this list.

While some of these measures have already been implemented, several others are dependent upon the involvement of a broad group of stakeholders and collaboration between government and residents. Some items require further exploration.

Fire Recommendations from Sub-Committee Responsibility Comments /Notes 1 Coordinate annual joint meeting to All Agencies Spring 2019 review and prioritize recommendations in this report as well as ongoing goals of CWPP 2 Ensure/develop consistent application of All Fire Agencies Code Adoption defensible space codes and enforcement Fall 2019 across fire agencies 3 Increase crews for fuels reduction work. Marin County Fire County added Consider North Bay Conservation Corps Department (MCFD), one 12-person and other career path groups for youth Fire Safe Marin crew with (FSM) National Park

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16 Service support FY18-19. 4 Improve MCFD ability to cite for parking MCFD, Marin County Further violations on fire lanes and critical Sheriff’s Office exploration access/egress roads and fireworks (MCSO), District required Attorney (DA) 5 Develop program to assist seniors and MCFD, Fire Agencies, MCFD was those with functional needs to Health and Human awarded $14K accomplish defensible space Services (HHS) grant, with matching funds secured in FY 2018-19 Budget disaster set-aside 6 Outline and/or develop process to Fire Agencies Further enforce compliance of defensible space exploration on properties including and up to liens on required property in all Fire jurisdictions 7 Mandate fuel reduction on vacant lots All Fire Agencies, Fire Prevention agreed upon size in agreed upon County, Officers (FPOs) to proximity limits to structures; Outline Cities/Towns, code draft and/or develop process to enforce enforcement recommendations compliance on vacant lots including and officials for next code up to liens on property. cycle (Fall 2019) 8 Break out mapping within CWPP by fire MCFD, FSM County applied agency for Local Hazard Mitigation Plan Grant $25k and secured matching funds as part of FY 2018-19 Budget disaster set-aside 9 Increase community outreach for red flag FSM, Fire Agencies Utilize Nixel, and other critical fire weather events Social Media in through FSM interim as Fire Chiefs develop guide. 10 Guide and support FireWise Communities FSM, Fire Agencies On track to increase from current 13 to 20 complete communities in 24 months 11 Expand private fundraising for FSM FSM Further exploration required 12 Secure funding to support Disaster All municipalities County Coordinator contract position estimated contribution for a at $80K annually 0.5 FTE secured in FY 2018-20

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17 Budget disaster set-aside. Commitment from other municipalities needed. 13 Increased funding for FIRESafe MARIN Marin County Board Will increase to from the Board of Supervisors to $40K to of Supervisors (BOS), $40k in FY 2018- support coordination and public outreach FSM, MCFD 19 14 Increase/improve public awareness of fire FSM, Fire Agencies FSM was awarded safety measures/preparedness through $75K grant for FSM awareness campaign 15 Consider Wildland Urban Interface (WUI) Community FPOs to draft building codes for all building regardless Development recommendations of in or out of WUI zones. Agency (CDA), Fire for next code Agencies, cycle (Fall 2019) Cities/Towns 16 Prohibit and/or ban pyrophytic plants Fire Agencies, FPOs to draft similar to San Rafael code County, recommendations Cities/Towns for next code cycle (Fall 2019) 17 Widen/maintain right of way zones where Fire Agencies, Fire Agencies to possible to maximize access/egress on Cities/Towns, meet with DPW primary and secondary evacuation routes County Directors by 1/1/19 18 Consider use of PG&E, DPWs, Land All Further Management for non-conventional roles exploration in disaster (traffic, EOC, call centers, etc.) required 19 Consider dedicated funding source for Fire Agencies Fire Chiefs to vegetation management to support work develop in most critical areas. recommendation by 1/1/19 20 Evaluate and expand sheltering plans HHS, Office of In progress Emergency Services (OES), 21 Under fall “red flag” conditions with All Fire Agencies, Current and regional draw down and and/or expected State Legislature expanding significant fire weather, develop process (DRISC), CAL-OES to enhance staffing/preparedness countywide. 22 Volunteer coordination improvements in OES, HHS, Further partnership with Volunteer Center and Cities/Towns exploration OES required 23 Further develop recently implemented MCFD, OES Call Center call center to include multiple languages established and utilize “211”

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18 24 Regular communication and progress MCFD, Land Demand letter checks of PG&E infrastructure and Management sent to PG&E improvements. Agencies, County, from Land Cities/Towns, FSM Managers and Fire Officials on February 28, 2018. State Public Utilities Commission engaged 25 Adopt code to require battery backup for Fire Agencies, FPOs to draft Garage Doors Cities/Towns, recommendations County for next code cycle (Fall 2019) Land Recommendations from Sub-Committee Responsibility Comments /Notes Management 1 Increase fuels reduction work and NPS, MCOSD, County added response capabilities by expanding Fire MMWD, MCFD one 12-person Crew programs in partnership with MCFD crew with National Park Service support FY18-19. 2 Create consistent approach to access of NPS, State Parks, Guideline being neighbors on public lands to create MCOSD, MMWD drafted defensible space 3 Align protocol for land use restrictions NPS, State Parks, Guideline being and access for all public lands MCOSD, MMWD drafted 4 State Parks to produce/distribute fact CA State Parks Complete sheet to neighbors 5 Fuel reduction work in strategic state CA State Parks Further park areas including China Camp and exploration Inverness Ridge required 6 Focused work on projects as outlined in MCOSD Annually projects the CWPP are chosen utilizing the CWPP as a guide. 7 One Tam initiative “Early Detection/ MCOSD Implemented Rapid Response program” to identify and remove non-native invasive plants 8 Matching investments of funding or in MCOSD Further kind work with neighbors adjacent to exploration MCOSD lands. required 9 Use CERT groups to help engage MCOSD, NPS, State Further neighbors Parks, MMWD exploration required 10 Fund LIDAR vegetation mapping. MCOSD, State Parks, Board of MMWD, NPS Supervisors

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19 approved $584,400 purchase of 6 LiDAR, jointly funded, on 5/22/2018 11 Utilize investment plan for vegetation MMWD In progress refer management to MMWD Vegetation Mgmt. plan 12 Consider road closure and land MMWD, Fire Further restrictions during high/extreme fire Agencies exploration danger. required 13 Develop and identify transition zones Land Management Pacheco Valle, where public lands abut residential areas Agencies, Inverness Ridge in and provide additional fuel modification Cities/Towns, Fire progress beyond the traditional defensible space Agencies limits. 14 Maintain integrity of fire road network Land Management Continuous and for access and egress of fire equipment in Agencies, Fire ongoing collaboration with fire agencies. Agencies Law Recommendations from Sub-Committee Responsibility Comments /Notes Enforcement 1 Increase the number of evacuation Law Agencies, OES, Partially complete exercises ensuring each Law Enforcement Fire for 2018 Agency hosts at least one annually in their service area. 2 Improve Law Enforcement mutual aid MCSO Develop request plan for local agencies through MCSO 3 Improve process of Out of County mutual MCSO Work with State aid and reimbursement process for LE Legislature 4 Staffing OES to meet objectives/goals MCSO, OES MCSO to develop Office of Recommendations from Sub-Committee Responsibility Comments /Notes Emergency Services 1 Update evacuation plan by 6/1/18 OES Final draft completed- developing training schedule 2 Refine emergency transportation plan OES In progress – Plan within 36 months in development stage. 3 Create evacuation media message OES Complete by video/info for public distribution 1/1/19

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20 4 Develop metric to track and increase OES In progress volume of residents opting in to AlertMarin 5 Add Spanish language version to OES In Progress AlertMarin funding established 6 Address Senior population and outreach OES In progress for AlertMarin 7 Improve consistency of messaging on All Held joint social media platforms (Facebook, Nixel, meeting of Public Twitter, etc.) amongst public agencies to Safety PIO’s ensure accurate and timely distribution of Countywide June. non-emergency information to the public Developing guideline with police and Fire Chiefs by 1/1/19 8 Develop best practices for preparedness, ALL In progress – notification and successful evacuation of working with seniors and access and functional needs County AFN Reps. community members. Cities/Towns Recommendations from Sub-Committee Responsibility Comments /Notes 1 Address access and egress roads with Cities/Towns, Scheduled Fall public works and host joint meeting of DPW’s, Fire 2018 stakeholders 2 Engage neighborhoods to encourage Cities/Towns/County In progress FireWise Certification 3 Mill Valley to share 6 town initiatives that Mill See Appendix B can be used in other Towns. Valley/Towns/Cities 4 Improve /Expand/Add “Steps-Lanes-Paths All Further in areas where access / egress of vehicles exploration is limited. required 5 Develop uniformity between cities Cities/Towns/County FPOs to draft specific to codes, planting etc. recommendations for next code cycle (Fall 2019) 6 Expand EOC training for public agency Cities/Towns / OES In progress staff (Disaster Service Workers) 7 Improve messaging during periods of All In progress heightened fire danger e.g. Red Flag days Public Recommendations from Sub-Committee Responsibility Comments /Notes 1 Harden homes to decrease structure Public Ongoing ignitability. Install fire resistant roofing, siding, vents, and dual pane windows to meet Fire Code 2 Create and maintain defensible space Public, Land Mgt. Ongoing including removing all fire prone plants Agencies, Fire from your existing ornamental landscape Agencies

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21 3 Keep driveways and roadways clear to Public, Law Ongoing ensure emergency access and egress, 4 Ensure insurance policies are adequate to Public Annual review relocate and rebuild. 5 Neighbors helping and knowing neighbors Public, NGO’s, CERT, Ongoing especially elderly and those with access HOA’s and functional needs 6 Become a Firewise designated Neighborhoods, In progress and community HOA’s, Fire Agencies ongoing

Next Steps

The list of improvements presented above helped to inform the County’s FY 2018-19 workplan and several new investments to improve disaster preparedness for our community. Some items have already been accomplished, some are in progress and some require further analysis and agreement among our community partners. While the Marin County Board of Supervisors initiated this process and is committed to furthering efforts in disaster preparedness, many items can only be accomplished with the help of our residents, community partners and various stakeholders.

With the Board’s addition of emergency preparedness as one of their top priorities, County departments responded to include new initiatives as part of their budget and FY 2018-19 department Performance Plan. These initiatives were presented the Board of Supervisors during the March 2018 Budget hearings. The following section provides the list of County Departments disaster preparedness initiatives, as many overlap with some of the areas for improvements listed above.

Marin County Fire Department: • Initiate a Defensible Space “Blitz” Marin County Sheriff’s Office / Office of Emergency Services (OES) • Update evacuation plan with Community video • Prepare a revised sheltering plan with cities and towns Parks and Open Space • Greater coordination with Fire’s Vegetation Management Crew Health and Human Services • Relaunch HHS Preparedness Committee and establish care and shelter working group Information Services and Technology • Work with OES to develop business continuity plan and mobile Emergency Operations Center capabilities

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22 Human Resources • Create Disaster Service Worker training video County Administrator • Provide Building evacuation exercises of County facilities • Improve Disaster Service Worker Program and employee awareness

As reflected in the table above, in July 2018, the Board of Supervisors approved two agreements with the National Parks Service, adding a 12-person Fire Crew for fire preparedness and fuel reduction. The second agreement provided funding to increase staffing during the peak fire season (July-October) allowing for the staffing of two additional wildland engines in and adjacent to NPS lands. This partnership allowed both agencies to increase and improve wildland fire protection and preparedness.

Based on recommendations from the Countywide Disaster Council DC3, Marin County Fire Department applied for and was awarded $75,000 from the State Homeland Security grant program to re-invigorate the Countywide Get Ready program for emergency preparedness. The funds will become available in the fall of 2018.

Concurrent with the adoption of this report, Marin County Fire Department is recommending that the Board of Supervisors approve an increase in funding to FireSafe Marin, from the current $20,000 to a total of $40,000 in FY18-19.

Finally, as part of the FY 2018-20 Budget, the Board of Supervisors also created a one-time $500,000 allocation for Emergency Preparedness Initiatives. The Lessons Learned Committee recommends that $122,500 be immediately allocated to the following items:

• $15,000 in additional funds for the Marin County Fire Department grant for Senior residents and those with functional needs to accomplish defensible space (Fire item # 5) • $7,500 in matching funds for Marin County Fire Department Local Hazard Mitigation Plan grant for the break out mapping of the Community Wildfire Protection Plan by fire agency (Fire item # 8) • $100,000 for a 2-year part-time contract Disaster Coordinator position ($50,000 annually). The remaining funds to increase this contract to full-time requires financial commitment from other municipalities within the County. (Fire item # 9) The remaining balance of $377,500 will remain in reserve as this sub-committee and its stakeholders continue to determine the best investments to improve our County’s overall preparedness. We will return to your Board in the future with additional recommended investments.

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23 Contact Information:

Board of Supervisors Sub-Committee Chairs:

Dennis Rodoni Judy Arnold Supervisor District 4 Supervisor District 5 Tel 415-473-7331 Tel 415-473-7331 Fax 415-473-3645 Fax 415-473-3645 [email protected] [email protected]

Jason Weber Fire Chief Staff to Supervisors Tel 415-473-4100 Fax 415-473-2969 [email protected]

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24 Appendix A:

Public Listening Session / Community Forum:

Questions and Answers 1) Do cities or county offer solutions if a neighbor is not clearing dead trees/vegetation around a home: a. State Law and Marin County Fire Code require homeowners to create 100 feet of “defensible space.” If trees are dead and within 100 feet of a home, the local Fire Department can inspect and document the issue.

2) What are towns and cities doing to work on spaces bordering Open Space land to make them more defensible? a. There are ongoing cooperative efforts between land management agencies and public agencies to work together on safety and defensible space. These efforts include: i. Together hiring defensible space contractors so that funds are used more efficiently. ii. Identifying strategic areas in need of defense, as well as sensitive environmental areas. iii. Cooperating with each other to quickly stop any fires.

3) Are sheep/goats still used for vegetation management? a. Yes, sheep and goat grazing is one of several methods used to reduce fuel in Marin. Other methods are explained in the Vegetation & Bio Diversity Management Plan and include mechanical removal of plants. The method chosen depends on the situation.

4) What is the best way to prepare aging populations for evacuations and receiving emergency alerts, especially since many elderly do not carry cell phones and are not technologically savvy? a. There are several ways including: i. People without cell phones should know that the AlertMarin Notification System contains all the land line numbers from Verizon and AT&T (working to get data from Comcast) and, in emergencies, will call out those numbers. ii. For those with cell phones, all they need to do is to register them with AlertMarin (www.alertmarin.org). iii. Get to know your neighbors, including the elderly, and check on them when you receive emergency alerts. iv. Be personally prepared ahead of time – Ready Marin (www.readymarin.org) has much information and resources about personal and family preparedness. v. Elder care homes – larger ones must have a plan for evacuation. Smaller ones may not have one.

25 5) What about evacuations for impaired persons? a. Have a plan for assistance to notify response agency prior to the emergency. i. Make sure you have a home evacuation plan and review it with your family. ii. Work with neighbors and family to plan ahead. iii. Consider leaving the area If the situation becomes bad.

6) Please stop directing people to go to websites during an emergency when fire breaks out as it’s not useful. a. Public Safety officials will use every form of contact during actual emergencies to reach residents, including phone, text, email, AlertMarin, the WEA system (Wireless Emergency Alerts), and Social Media. Duplication will be needed.

7) Why does the Water District have fire resources? a. In order to manage fire hazards in Marin’s three Watersheds, MMWD has five fulltime employees plus contract staff equaling about ten. Often these resources are first on the scene of fires in the area. The District also has a boat with a fire pump to access remote areas and to pump water. During emergencies personnel communicate with MMWD Command and collaborate with fire and law agencies. During the last fires, MMWD lent their fire engines, bull dozers, and other equipment to support the fire effort. These same resources are also used by the District to manage vegetation and associated fire hazards on their lands.

8) Is it the land management agencies’ responsibility to clear areas and manage vegetation near homes? a. It is the homeowner’s responsibility to clear 100 feet of defensible space around their homes. The agencies allow access to their lands by the homeowners if the open space is within their 100 feet requirement. They will also partner with homeowners to work together to clear space. The Vegetation & Bio Diversity Management Plan explains about this in more detail. 9) What can be done to harden structures or to retrofit homes for defense? a. Replace with California State Fire Marshal compliant roof and attic vents, which keeps the embers out and also ventilates the space.

10) For renters, what can be done if a landlord is not doing anything proactively to protect against fire? a. The suggestion is to talk to the landlord to try and work together on these issues, including possibly sharing costs. If the WUI code is in question, contact your local fire agency for a review. There may be fire insurance cost reductions possible, which could motivate landlords to cooperate.

11) Is PG&E at this meeting? What are they doing to help in this area? a. They are not at this meeting, but MMWD just met with them. i. They are sometimes a good partner and take their role seriously.

26 ii. MMWD and other open space agencies are reaching out for more data to confirm that PG&E is meeting all the CPUC regulations for clearance around their lines. They are sending a joint letter to the CPUC confirming that a new audit of PG&E’s compliance is being done. iii. PG&E does have a North Bay Fire Management representative.

12) Is there an egress plan for the Ross Valley? Can Sir Francis Drake Boulevard handle the impact of an evacuation? a. There is an evacuation plan for the Ross Valley with a primary evacuation route identified. The alert systems are being fine-tuned to try to only evacuate necessary areas and not overload. Residents need to understand multiple ways out depending on conditions. b. Marin is a “built” environment so there are limitations on what can be done in towns and cities to widen/improve evacuation routes. People need to help keep evacuation routes clear by removing overhanging vegetation, parking their cars out of the way, and by removing trash cans, so that response equipment can get through.

13) Is there enough water flow from MMWD during emergencies? a. During large fire events, water pressure will decrease due to fire flow; however, MMWD has on site valve operators to help keep the water flowing. MMWD is working on further ways to ensure that water pressure can be maintained throughout fire events.

14) What is the responsibility of law enforcement during fires – what is the process? a. Law enforcement’s primary responsibility is evacuation. They also are responsible for the security of the areas under fire and the evacuation zones. During an emergency, they can receive mutual aid assistance and state-wide cooperation.

15) What are the agencies doing to prevent fires? a. Hopefully this was answered during this meeting. The people who attended are engaged. We now need to work together to get everyone else engaged.

16) What about students (or others volunteering) to remove vegetation: a. Volunteers are very welcome and appreciated from schools, non profits, and other volunteer organizations. Last year alone there were 9,000 volunteer hours contributed to Marin County Parks.

17) Who manages the China Camp Park? a. California State Park is its land manager. The State is getting ready to meet with local fire agencies to assess what more can be done. Fuel breaks have been created, and they are planning to work on the fire roads. California State Park could use volunteers at China Camp.

18) What about the balance between defensive space vs. wildlife habitat?

27 a. Defensible space requirements are focused on the structure and surrounding dead vegetation. There are no real concerns that should conflict.

19) What about power outages during fires? a. All wildland fire agencies carry portable pumps so they can access and use any water available, such as swimming pools and lakes, for example. There are also back up pump systems available.

20) If Homeowners Associations (HOA’s) aren’t interested in taking action, what can be done? a. Try to engage with them as much as possible and use peer pressure. Start by getting a small group together. b. HOA boards may have fiduciary responsibilities to protect homes. Members can make a compelling case for them to take action. c. City and Town Councils can adopt regulations, fund efforts for preparedness and work on improving infrastructure. These items can be added to their budgets. d. Cities / Towns and agencies can work together. e. FIREWISE USA communities are examples of ways to engage / organize neighbors and HOAs f. USAA Insurance offers discounts for recognized FIREWISE sites.

21) What can be done to prevent insurance cancellations? a. Maintaining defensible space can assist homeowners with retaining their homeowners insurance.

28

Association Presidents’ Report (verbal report)

29

Directors’ Matters (Verbal Report)

30

Chief’s Report (verbal report)

31

Consent Calendar Items Section

32

Novato Fire District Board of Directors Board Meeting Minutes

October 3, 2018

1 The meeting was called to order by President Davis at 6:00 p.m. in the Board meeting room at 2 Station 61, 7025 Redwood Blvd., Novato, CA 94945. 3 4 ROLL CALL 5 President Bill Davis, Vice President Jim Galli, Directors Steve Metcho, and Worth Fenner, Jr. 6 7 ABSENT 8 Director Lj Silverman 9 10 STAFF MEMBERS PRESENT 11 Fire Chief Bill Tyler, Finance Director Dan Hom, Deputy Chief Jeff Veliquette, Acting Battalion 12 Chief Lori Jessell, Recording Secretary Jeanne Villa. 13 14 OPEN TIME FOR PUBLIC EXPRESSION 15 None. 16 17 AGENDA ADJUSTMENTS 18 None. 19 20 ASSOCIATION PRESIDENTS’ REPORT 21 No report. 22 23 DIRECTOR MATTERS 24 Director Metcho attended the Rotary lunch where Chief Tyler was the speaker on the 2018 25 Wildfire update. It was a well-received speech. 26 27 Director Davis reported that he attended the California Firefighter Memorial at Capitol Park in 28 Sacramento. It was very well attended and a very emotional event. The Park was filled, there 29 were 100 bagpipers and lots of public safety officers in attendance. Former NFD Chief Meston 30 was the emcee. He also attended the Rucker Golf Tournament, which was very successful, and 31 on October 20th, the Marin Valley Mobile Country Club will host a safety fair. Chief Tyler will 32 attend. 33 34 CHIEF’S REPORT 35 Chief Tyler reported: 36 37 38 Calendar Items: 39 1. October 1: Acting Fire Marshal Jessell and Fire Inspector Osgood were at the Los 40 Robles Mobile Home Park for a Firewise presentation 41 42 2. October 3: The District participated at the College of Marin Indian Valley Campus 43 Evacuation Drill

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Novato Fire District Board of Directors Board Meeting Minutes

October 3, 2018

44 45 3. October 4: The District will hold its Fire Marshal Assessment 46 47 4. October 6: Local 1776 Fire OPS 101 for elected officials will be held at Station 62 48 49 5. October 7th through October 13th Fire Prevention Week: The theme is Look. Listen. 50 Learn—be aware that fire can happen anywhere. Look for places fires can start and 51 reduce the hazard--Listen for smoke alarm--Learn two ways out. 52 53 6. Sunday Oct 7: NFD Open House: 10:00 am to 1:00 pm 54 55 7. October 9: Chief will attend the City Council meeting at 6 p.m. for the 1 year anniversary 56 of the Sonoma Firestorm; and will participate in honoring the Novato churches that 57 spontaneously opened up to care for approximately 500 fire refugees for over 2 weeks. 58 59 8. October 16: Finance Committee Meeting at Admin at 9 a.m. 60 61 9. October 18: Great Shake Out Drill will be held at 10:18 and there will be the second 62 Firewise discussion with San Marin 63 64 10. October 20: Marin Valley Mobile Country Club will host a Safety Fair, and the Chief will 65 attend. 66 67 11. October 30: The District will hold a Formal Badge Pinning at the Buck Center at 5:30 68 p.m. It is planned as a Special Board Meeting. 69 70 12. District Wide Physicals will be held 11/11 to 11/16 71 72 13. November 12: Veteran’s Day – NFD Admin Office is closed to observe the holiday 73 74 14. November 14: Special Board Meeting—the meeting date was moved in order to ensure a 75 quorum 76 77 Recent Highlights: 78 Administrative Items:

79 • This last week was the Novato Fire Foundation Steven Rucker Memorial Golf 80 tournament. It was a successful fundraising effort and a great opportunity to remember 81 Steve and his family. 82 • The Chief attended the Tuesday night City Council Meeting and spoke to the City 83 Council regarding vegetation management efforts and partnerships on City owned 84 properties, which generated a Marin IJ article that received positive public feedback.

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Novato Fire District Board of Directors Board Meeting Minutes

October 3, 2018

85 • Chiefs Veliquette, LaCroix, Dague and Chief Tyler attended the annual Cal Chiefs 86 Conference in Sacramento: Topics included a review of the Las Vegas Multi-Casualty 87 incident presented by Clark County Deputy Fire Chief Jeff Buchanan; Human 88 Trafficking awareness for the fire service; Proactive Firefighter Wellness; The Power of 89 Ethos; Turning Cultural Challenge into Opportunity; Drugs and Alcohol in the 90 workplace; and a panel discussion on modernizing California’s mutual aid system. PG&E 91 gave a presentation on their Wildfire safety Program, and there was an update on EMS 92 reimbursements: GEMT/IGT. 93 94 Finance:

95 • A Finance director candidate is in background. 96 97 • Field work for the 2017/18 year-end audit by Maze is complete. We anticipate receiving 98 a draft report by the end of the week. This audit will be presented first to the Finance 99 Committee, along with the audit of the sample credit card transactions and sample EMS 100 billing audit, on Oct 16. The final audit results will be presented to the full Board on 101 November 14. 102 • Finance Director Hom is working on the 2017/18 CAFR. The completed CAFR will be 103 presented to the BOD in December.

104 Operations: 105 • Novato has experienced two red flag events. The District followed our Fire Weather 106 Staffing policy as well as provided messaging through Social Media, electronic boards 107 and by flying the Red Flags at all facilities. 108 • NFD and Fire agencies in the County of Marin participated in pre-positioning a strike 109 team during this same period. 110 • Chief Veliquette met with NPD and NUSD school officials and planned a lock-down 111 drill for all public schools in Novato. 112 • The Type III 4X4 fire engine is anticipated to be delivered shortly. Once received, we 113 it will push one Type III into reserve status, giving us two front line and one reserve 114 type III. Staff went down there today to do a final inspection and a couple items need 115 correcting. 116 • Chief Veliquette provided command training for four of our new acting B/C’s, which 117 included 4 hours of fire simulation scenario training, B/C expectation/customer service, 118 and FBOR training. 119 120

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Novato Fire District Board of Directors Board Meeting Minutes

October 3, 2018

121 Training: 122 • We are conducting additional active shooter trainings with crews. 123 • Novato will be hosting a Labor-Management Firefighter Bill of Rights (FBOR) class 124 Tuesday January 29th. 125 126 Emergency Medical Services (EMS) division: 127 • B/C Dague completed meetings on County EMS Policy and Procedures. 128 • Dague also worked on a Cyanokits presentation (Antidote for smoke exposure with 129 significant symptoms after cyanide poisoning) Multiple Counties are purchasing these 130 kits at $800 per dose. One dose on each B/C rig is being proposed. 131 • Chief Dague worked on a draft Child Restraint policy. 132 • Active shooter triage bags are being placed on 5 fire engines and the truck in the District. 133 Prevention Division: 134 • Acting B/C Jessell and Inspector Lynne Osgood have been in San Luis Obispo this 135 week at the Live Fire CCAI Fire Investigation Training. 136 • Final preparations are being made for Open House. 137 • The Marin County FPOs met and are updating various standards county wide. 138 Currently under discussion is the vegetation management standard. 139 Director Galli asked about using old fire hose on school classroom doors self closers. Jessell 140 commented that it violates fire code, and many schools have purchased a “lock tite” device. 141 There has been discussion about the various ways to protect children in instances where the adult 142 supervisor is incapacitated. 143 144 CONSENT CALENDAR ITEMS 145 1. Minutes of Regular Board of Directors Meeting September 5, 2018. 146 2. Ambulance Fee Debt Write Off Due to Hardship 147 Board approval was requested to approve a write-off the designated ambulance billing 148 accounts. 149 150 There was no public comment. 151 M/s Metcho/ Fenner, Jr to approve the consent calendar items 1-2. 152 153 Ayes: Metcho, Fenner, Jr., Galli and Davis 154 Noes: None 155 Absent: Silverman 156 Motion carried 4-0-1

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Novato Fire District Board of Directors Board Meeting Minutes

October 3, 2018

157 158 NEW BUSINESS 159 1. Fire Prevention Week, Resolution 2018-12 160 Board approval was requested to adopt Resolution 2018-12 proclaiming October 7-13, 2018 161 as Fire Prevention Week. 162 163 There was a typo on the agenda. The resolution is actually 2018-12. Acting Fire Marshal 164 Jessell described the intent of the resolution and noted that flyers have been publicized 165 through various social media in English and Spanish. The District electronic sign boards are 166 also placed around the District. 167 168 Director Galli asked about attendance. Jessell commented that the slower stations like Station 169 62 see around 100 visitors. Busier stations see approximately 300 visitors. Chief Tyler noted 170 that we have used postcard mailing to try to increase attendance. 171 172 The District will be promoting this year’s them of Look. Listen. Learn—be aware that fire 173 can happen anywhere. Look for places fires can start and reduce the hazard--Listen for 174 smoke alarm--Learn two ways out. The District will also educate on the importance of 175 vegetation management. 176 177 There was no public comment. 178 M/s Galli/Metcho to adopt the Resolution 2018-12 proclaiming October 7-13, 2018 as Fire 179 Prevention Week. 180 181 Roll Call Vote: 182 Ayes: Metcho, Fenner, Jr., Galli and Davis 183 Noes: None 184 Absent: Silverman 185 Motion carried 4-0-1 186 187 188 2. Adoption of Resolution 2018-10: Designating October 2018 as National Breast Cancer 189 Awareness Month. 190 Board considered adoption of Resolution 2018-10, designating October 2018 as National 191 Breast Cancer Awareness Month within the District. 192 193 Chief Tyler described the history of District support of Breast Cancer Awareness Month. 194 Breast cancer has touched members of the NFD family. All members are invited to wear the 195 special Breast Cancer awareness t shirt in lieu of their regular uniform. 196 197 There was no public comment.

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Novato Fire District Board of Directors Board Meeting Minutes

October 3, 2018

198 M/s Metcho/Fenner, Jr. to adopt the Resolution 2018-10, designating October 2018 as 199 National Breast Cancer Awareness Month within the District. 200 201 Roll Call Vote: 202 Ayes: Metcho, Fenner, Jr., Galli and Davis 203 Noes: None 204 Absent: Silverman 205 Motion carried 4-0-1 206 207 3. Adoption of Resolution 2018-11: Intent to Participate in the Great California Shakeout and 208 Work Toward Becoming a Safer Community. 209 Board considered adoption of Resolution 2018-11, stating the District’s intent to participate 210 in the Great California Shakeout on October 18, 2018, and work toward becoming a safer 211 community.

212 Acting Fire Marshal Jessell described the 10:18 a.m. drill held on 10/18/18 for all members 213 of the District. It is a Drop, Cover and Hold On drill to help avoid injury in the instance of an 214 earthquake. The buildings are evacuated, crews hold station and apparatus inspections and 215 then perform a windshield survey of vulnerable places in the District: hospitals, schools, and 216 roadways. It’s the fourth time the District has participated in the post-earthquake protocol.

217 There was no public comment. 218 M/s Metcho/Fenner, Jr. to adopt the Resolution 2018-11, stating the District’s intent to 219 participate in the Great California Shakeout on October 18, 2018, and work toward becoming 220 a safer community.

221 222 Roll Call Vote: 223 Ayes: Metcho, Fenner, Jr., Galli and Davis 224 Noes: None 225 Absent: Silverman 226 Motion carried 4-0-1 227 228 COMMITTEE REPORTS 229 230 MERA (Director Metcho and Director Silverman) 231 Director Metcho reported that he and Director Silverman attended the last meeting. MERA is 232 moving to a close in the EIR/CEQA process. Phase 2 delivery of radios is complete and they are 233 being programmed. 234 235 Finance Committee (Director Davis and Director Fenner, Jr.) 236 Director Fenner noted that Finance Committee has not met since the last board meeting. 237

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Novato Fire District Board of Directors Board Meeting Minutes

October 3, 2018

238 FINANCIAL REPORTS 239 There were no comments. 240 1. Revenues, Expenditures and Changes in Fund Balance Financial Report, August 2018 241 2. Revenues and Expenditures Detail Financial Report August 2018 242 3. Vendor Summary Financial Report, August 2018 243 4. Electronic Fund Transfer Documentation (AD 17 d/e/f, Calpers, MCERA confirm, 244 Westamerica Bank Statement) August 2018 245 5. District Contracts Information – August 2018 246 247 INFORMATION 248 1. Customer Satisfaction Survey Report, August 2018 249 2. Written Communications: 3 letters were read 250 251 Chief Tyler red a letter written by the very grateful homeowners on Harlan Drive (Carr Fire), 252 which was saved by the strike team led by Battalion Chiefs Menzel and LaCroix, along with 253 units from Mill Valley, Contra Costa, Tiburon, Central Marin and Santa Rosa. 254 255 Chief Tyler also read a letter sent to him from BC Menzel giving specific details of the incident 256 and noting the impact that this fire and the work his strike team did to save homes had on him, 257 considering he himself suffered the loss of his family’s home in the Sonoma Firestorm. The letter 258 written by the Harlan Drive homeowners had great impact, and BC Menzel wanted to use this as 259 a positive spin on the general fire service, the fire district and how we collectively provide for the 260 California fire service and California communities as a whole in these catastrophic events. 261 262 Highlights of BC Menzel’s letter: 263 264 “Chief LaCroix and I were fortunate to be in the position to lead 5 very skilled and dedicated 265 engines to the Carr Fire; Mill Valley, Tiburon, Central Marin, Contra Costa, and Santa Rosa. On 266 the night of July 26, we immersed ourselves in the fire storm of the "Firenado" that moved into 267 suburban Redding. Upon arriving in the immediately affected area (a suburban neighborhood), 268 we immediately felt the desire to minimize any loss to the surrounding homes. We quickly 269 engaged our strike team to aggressive structure defense. Ultimately these efforts directly saved 270 several to possibly hundreds of homes. We were the only strike team of engines in the 271 subdivision for many hours. We engaged in not only structure defense but also critical perimeter 272 control, keeping the fire from continuing to spread into other Redding communities. The efforts 273 of our engine crews cannot be unrecognized and unappreciated. The letter from this home owner 274 only touches upon on our engine crews risks and ultimate dedication. I cannot begin to express 275 the personal and positive emotional impact this successful event had on me but also collectively 276 as part of a such a truly dedicated team devoted to make a direct and clear positive impact in 277 such a devastating event. While there were several homes lost, Chief LaCroix and I and our team 278 made a clear and direct impact on saving multiple homes and subdivisions.” Page 7 Draft 10.3.18 Consent Calendar 1 39

Novato Fire District Board of Directors Board Meeting Minutes

October 3, 2018

279 280 Chief Veliquette added that Menzel and LaCroix’s crew were not dispatched to this particular 281 part of the Carr Fire, but instead of heading for a night’s rest at Base Camp, the team reacted to 282 this nearby incident, and ultimately saved lives and property. 283 284 The Board agreed that letters from the public can be very impactful, considering that victims of 285 fire have a lot to do to rebuild their own lives. It’s meaningful to the fire crews when a fire 286 victim takes the time to reach out and express their gratitude to the fire service. 287 288 Director Metcho asked if all members present received the presidential alert, as he did not. Most 289 of those in attendance did receive the alert. 290 291 3. Open House October 7, 2018 from 10 a.m. to 12:30 p.m. 292 4. MERA August 2018 Update 293 5. MERA Budget estimates (draft) 294 295 The Board ended open session at 6:51 p.m. They entered closed session at 6:55 p.m. 296 297 CLOSED SESSION 298 1. PUBLIC EMPLOYEE PERFORMANCE EVALUATION 299 Government Code Section 54957 b 300 Title: Fire Chief 301 302 The Board exited closed session and entered open session at 7:29 p.m. There was no reportable 303 action. 304 305 ADJOURNMENT 306 There being no further business to conduct, President Davis adjourned the meeting at 307 7:30 p.m. 308 309 Submitted by,

310 311 Jeanne Villa, Recording Secretary

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Novato Fire District Board of Directors Special Board Meeting Minutes

October 30, 2018

1 The meeting was called to order by President Davis at 5:30 p.m. in the Drexler Auditorium of the 2 Buck Center at 8001 Redwood Blvd., Novato, CA 94945. 3 4 ROLL CALL 5 President Bill Davis, Vice President Jim Galli, Directors Steve Metcho, Lj Silverman 6 7 ABSENT 8 Director Worth Fenner, Jr. 9 10 STAFF MEMBERS PRESENT 11 Fire Chief Bill Tyler, Recording Secretary Jeanne Villa. 12 13 OTHERS PRESENT 14 Members receiving Badges: BCs Dague, Jessell, LaCroix; Captains Bargiacchi, Pacheco, Peters; 15 Engineer Schiavo; FF/PMs Koppert, Powell, Saldana, Allman, Conner, and Keena. 16 17 PRESENTATIONS 18 1. Chief Tyler introduced the members receiving badges due to promotions. A brief bio was 19 read for each, and a family member was called upon to pin the badge. 20 2. Chief Tyler welcomed the new Firefighter/Paramedics Koppert, Powell, Saldana, Keena, 21 Allman and Conner to the Board of Directors. He read brief bios on each of the new 22 members, reviewing their careers in the fire service. They were each pinned by a family 23 member. 24 25 26 ADJOURNMENT 27 There being no further business to conduct, President Davis adjourned the meeting at 28 6:14 p.m. 29 30 Submitted by,

31 32 Jeanne Villa, Recording Secretary

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New Business Section

42 1

43 Exhibit A

INDEPENDENT AUDITOR’S REPORT

To the Board of Directors Novato Fire Protection District Novato, California

Report on Financial Statements

We have audited the accompanying financial statements of the governmental activities and major fund of the Novato Fire Protection District (District), California, as of and for the year ended June 30, 2018, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the Table of Contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the District’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the major fund of the District as of June 30, 2018, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

44 Change in Accounting Principles

Management adopted the provisions of Governmental Accounting Standards Board Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions, which became effective during the year ended June 30, 2018 and required a prior period adjustment to the financial statements and required the restatement of net position as discussed in Note 1.

The emphasis of this matter does not constitute a modification to our opinion.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that Management’s Discussion and Analysis and other Required Supplementary Information Section listed in the Table of Contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The Introductory Section and Statistical Section listed in the Table of Contents are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The Introductory and Statistical Sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.

Pleasant Hill, California November 2, 2018

45 Novato Fire District \ Fire Chief Bill Tyler

95 Rowland Way, Novato, CA 94945 415.878.2690 Fax 415.878.2660 www.novatofire.org

MANAGEMENT’S DISCUSSION AND ANALYSIS

The Management’s Discussion and Analysis (MD&A) provides an overview of the District’s financial activities for the fiscal year ended June 30, 2018. The MD&A describes the significant changes from the prior year that occurred in general operations and discusses the activities during the year for capital assets and long-term debt. The discussion concludes with a description of currently known conditions that are expected to impact the financial position of the District. The reader is encouraged to consider the information presented here in conjunction with the additional information furnished in the Letter of Transmittal.

FINANCIAL HIGHLIGHTS

GOVERNMENT-WIDE  The District ended its fiscal year with a net position of $5,945,803  The total Program Expenses were $28,340,501.  The total Program Revenues were $4,531,999.  The total General Revenues were $26,155,525.  The change in Net Position represents an increase of $2,347,023 in revenues over expenses.

GENERAL FUND  The General Fund revenues exceeded expenditures by $421,324.  The actual resources received in the General Fund exceeded final budget by $550,694, while actual expenditures were less than final budget by $2,742,857.  At the end of the fiscal year, unassigned fund balance for the General Fund was $3,393,248 or 11% of General Fund expenditures.

ANNUAL REPORT OVERVIEW

This annual report consists of a series of financial statements. The District’s basic financial statements are comprised of three components: Government-wide financial statements, Fund financial statements and Notes to the basic financial statements. This report also contains supplementary information and statistical data in addition to the basic financial statements.

GOVERNMENT-WIDE FINANCIAL STATEMENTS The government-wide financial statements provide the reader with a longer term view of the District’s finances as a whole and includes the Statement of Net Position and Statement of Activities. The manner of presentation is similar to a private sector business.

viii

THE NOVATO FIRE DISTRICT EXISTS TO CARE46 FOR, PROTECT, AND SERVE OUR COMMUNITIES MANAGEMENT’S DISCUSSION AND ANALYSIS (Continued)

The Statement of Net Position presents information about the financial position of the District as a whole, including all its capital assets and long-term liabilities on the full accrual basis. Over time, increases or decreases in net position is one indicator in monitoring the financial health of the District.

The Statement of Activities provides information about all the District’s revenues and expenses on the full accrual basis, with the emphasis on measuring net revenues or expenses of each specific program. This statement explains in detail the change in Net Position for the year.

All of the activities in the government-wide financial statements are principally supported by taxes, intergovernmental revenues and fire related charges, i.e. ambulance services and inspection fees. The government activities of the District include general government and interest on long-term debt.

The government-wide financial statements use the full accrual basis of accounting method which records revenues when earned and expenses at the time the liability is incurred, regardless of when the related cash flows take place.

The government-wide financial statements can be found on pages 13 to 14 of this report.

GOVERNMENTAL FUND FINANCIAL STATEMENTS

The governmental fund financial statements provide more detailed information about the District’s Governmental Fund, focusing primarily on the short-term activities of the organization. The Governmental Fund Financial Statements measure only current revenues and expenditures and fund balances, excluding capital assets, long-term debt and other long-term obligations.

All of the District’s basic services are considered to be governmental activities. Novato Fire Protection District’s services are supported by general District revenues such as taxes, ambulance services and inspection fees.

Government funds focus on how money flows into and out of the fund and the balance left at year-end available for spending. These funds are reported using an accounting method called the modified accrual method, which measures cash and all other financial assets that can readily be converted to cash. Governmental fund information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the District’s programs. The relationship (or differences) between governmental activities (reported in the Statement of Net Position and the Statement of Activities) and governmental funds is itemized in a reconciliation following the fund financial statements on page 15.

Notes to the Basic Financial Statements: The notes provide additional information that is essential to the reader for a full understanding of the data provided in the Government-wide and Fund Financial Statements.

Other Information: In addition to the Basic Financial Statements and accompanying notes, this report also presents certain Required Supplementary Information such as Budgetary Comparison Schedules and a Statistical Section, providing financial tables conforming to GASB 44 standard requirements and historical trend data on the District.

47 MANAGEMENT’S DISCUSSION AND ANALYSIS (Continued)

FINANCIAL ACTIVITIES OF THE DISTRICT AS A WHOLE

This analysis focuses on the net position and changes in net position of the District’s Governmental Activities (Tables 1 and 2), as presented in the Government-Wide Statement of Net Position and Statement of Activities that follow:

Table 1 Condensed Statement of Net Position As of June 30, 2018 and 2017 (in thousands)

Governmental Activities Increase 2018 2017 (decrease) Current assets$ 18,922 $ 18,679 $ 243 Net capital assets 18,214 17,632 582 Total assets 37,136 36,311 825 Deferred outflows 10,598 9,932 666 Current liabilities 3,918 3,881 37 Non-current liabilities 34,253 29,652 4,601 Total liabilities 38,171 33,533 4,638 Deferred inflows 3,617 716 2,901 Net Position: Net investment in capital assets 14,899 13,645 1,254 Unrestricted (8,953) (1,650) (7,303) Total Net Position $ 5,946 $ 11,995 $ (6,049)

Due to the implementation of GASB Statement 75 during the fiscal year ended June 30, 2018, financial data shown for previous years have not been restated and may not be comparable.

The following explains the major points impacting net position as shown in Table 1:

 Current assets increased by approximately $243,000 or 1%, due primarily to the increase in cash and cash equivalents ($387,000) resulting from revenues exceeding expenditures.

 Net capital assets decreased by approximately $582,000 or 3% due primarily to acquisition of equipment and vehicles ($2,031,000) offset by depreciation for the year ($1,386,000).

 Deferred outflows increased by approximately $666,000 or 7%, due to a decrease in net pension liability resulting from the implementation of GASB Statements 68 and 71 ($837,000) offset by an increase in net OPEB liability resulting from the implementation of GASB Statement 75 ($1,503,000).

48 MANAGEMENT’S DISCUSSION AND ANALYSIS (Continued)

 Non-current liabilities increased by approximately $4,601,000 or 16%, due primarily to an increase in Net OPEB Liability ($9,327,000) offset by decreases in net pension liability ($3,363,000), Workers Compensation claims ($685,000), and in notes payable to bank and capital leases ($672,000).

 Deferred inflows increased by approximately $2,901,000 or 405%, due to deferred inflows related to pension ($2,750,000) and OPEB ($151,000).

 Net investment in capital assets increased by approximately $1,254,000 or 9%, due primarily to acquisition of equipment and vehicles ($2,031,000), paying down related debt ($672,000), offset by depreciation expense ($1,386,000).

 Unrestricted net position decreased by approximately $7,303,000 or 443%, due primarily to a prior period adjustment resulting from the implementation of GASB Statement 75 ($8,396,000) offset by net Change in Net Position ($2,347,000).

49 MANAGEMENT’S DISCUSSION AND ANALYSIS (Continued)

Table 2 Condensed Statement of Activities For the Years Ended June 30, 2018 and 2017 (in thousands)

Governmental Activities Increase 2018 2017 (decrease) Expenses Personnel$ 22,991 $ 22,141 $ 850 Material and services 3,884 3,777 107 Depreciation 1,386 1,459 (73) Interest on debt 79 98 (19) Total expenses 28,340 27,475 865

Program revenues Charges for services 4,532 3,780 752 Capital grants - 71 (71) Total program revenues 4,532 3,851 681 Net program expense 23,808 23,624 184

Ge neral reve nues Property taxes $ 25,685 $ 25,010 $ 675 Investment earnings 133 56 77 Grants 85 84 1 Miscellaneous 252 164 88 Total general revenues 26,155 25,314 841

Change in Net Position 2,347 1,690 657 Net Position - beginning of year 3,599 10,305 (6,706) Prior Period Adjustment - (8,396) 8,396 Net Position - end of year $ 5,946 3,599$ $ 2,347

Due to the implementation of GASB Statement 75 during the fiscal year ended June 30, 2018, financial data shown for previous years have not been restated and may not be comparable.

The following describes the major points impacting the statement of activities as shown in Table 2:

 Personnel expenses increased by approximately $850,000 or 4%, due primarily to an increase in retirement resulting from the implementation of GASB Statements 68 and 71 ($5,516,000), and increases in salaries and benefits ($1,112,000).

50 MANAGEMENT’S DISCUSSION AND ANALYSIS (Continued)

 Material and services increased by approximately $107,000 or 3%, due primarily to overall inflationary increase in costs.

 Charges for services increased by approximately $752,000 or 20% primarily due to an increase in OES reimbursements for out of county incidents ($807,000) offset by a decrease in ambulance service fees ($176,000).

 Property taxes increased by $675,000 or 3% primarily due to recovery of real estate valuations, secured property taxes ($845,000) and special assessment taxes ($163,000) offset by a decrease in redevelopment agencies ($371,000).

FUND FINANCIAL STATEMENTS

The fund financial statements provide detailed information about the District’s general fund.

The fund financial statements provide a short-term view of the District’s operations. They are reported using an accounting basis called modified accrual which reports cash and other short-term assets and liabilities (receivables and payables) that will soon be converted to cash or will soon be paid with cash.

As shown on page 15, the government fund balance increased by $536,640. Fund balance increased during the year due to various changes in revenues and expenditures. The largest changes were due to an increase in property tax revenues of approximately ($655,000) due to the recovery of real estate valuations, offset by an increase in salaries and benefits ($1,554,000), services and supplies ($12,000) and increase in capital outlay ($1,572,000).

On page 16, there is reconciliation from the modified-accrual net change in fund balance reported in the Statement of Revenues, Expenditures and Changes in Fund Balance for the governmental fund to the full- accrual change in net position of the Statement of Activities.

GENERAL FUND BUDGETARY HIGHLIGHTS

During the year there was an increase in General Fund appropriations of $421,000, or 1.3%, between the original and final amended budget. The increase was principally due to salaries and benefits of ($1,155,000) offset by an increase in intergovernmental revenue ($1,233,000).

Significant variances between final amended budget and actual include approximately $175,000 negative variance for property taxes attributable to decrease from redevelopment agencies, and approximately $1,254,000 positive variance for salaries and benefits resulting primarily from savings from regular salaries ($478,000), retirement ($324,000), health insurance ($265,000) and workers’ compensation ($196,000).

Additional details comparing budget to actual are shown on page 51.

51 MANAGEMENT’S DISCUSSION AND ANALYSIS (Continued)

CAPITAL ASSETS

As of June 30, 2018, the District had approximately $18,214,000 in net capital assets.

Table 3 Capital Assets As of June 30, 2018 and 2017 (in thousands)

Governmental Activities Increase 2018 2017 (decrease) Nondepreciable capital assets: Land$ 3,028 3,028$ $ - Construction in progress 1,726 - 1,726 Total nondepreciable capital assets 4,754 3,028 1,726 Depreciable capital assets: Buildings and improvements 20,302 20,337 (35) Equipment 3,814 4,092 (278) Apparatus and vehicles 6,535 6,896 (361) Total depreciable capital assets 30,651 31,325 (674) Less accumulated depreciation (17,191) (16,721) (470) Capital Assets, net $ 18,214 $ 17,632 $ 582

Capital assets purchased or acquired with an original cost of $5,000 or more are reported at historical cost or estimated historical cost if actual historical cost is not available. Contributed capital assets are reported at fair market value as of the date contributed. Depreciation is a systematic approach to allocate the cost of capital assets over their estimated useful lives. The District has adopted a 30 year life for its buildings, 15 years for fire apparatus, 10 years for ambulances, 5 years for other motor vehicles, and 3-10 years for furniture, fixtures, and equipment. Additional details about capital assets are shown in Notes 1 and 4 in the financial statements.

52 MANAGEMENT’S DISCUSSION AND ANALYSIS (Continued)

DEBT ADMINISTRATION

As of June 30, 2018, the District had approximately $3,315,000 in outstanding debt.

Table 4 Outstanding Debt As of June 30, 2018 and 2017 (in thousands)

Governmental Activities Increase 2018 2017 (decrease) Notes payable$ 3,151 $ 3,651 $ (500) Capital leases payable 164 336 (172) Total Debt $ 3,315 $ 3,987 $ (672)

During the 2015 year, the District borrowed $3,000,000 to finance the construction of Station 64. In preceding years the District entered into leases to acquire two ambulances (cost approximately $335,000), two fire engines (cost approximately $915,000), a water tender (cost approximately $194,000), a ladder truck (cost approximately $1,097,000) and refinanced debt on administration building ($2,135,000).

Additional details about long term debt are disclosed in Notes 5 and 6.

ECONOMIC OUTLOOK

The Novato Fire Protection District’s financial position has steadily improved since the being negatively impacted by the downturn of the global economy nine years ago. There are positive signs of sustained economic recovery. Real estate valuations have been on the rise for six consecutive years. The local unemployment rate has decreased over the last nine years as well. Financial markets have rebounded from their lows but continue to be volatile due to geo-political events.

The District believes that it can still maintain a high level of service to our community, but will have to review all areas where it can reduce cost and/or increase revenues. The District still has appropriate reserves to ensure equipment and apparatus replacement in addition to a commitment to paying down the unfunded retiree health care and retirement liabilities.

The District is projecting that it will experience modest and slower revenue growth in 2019 through 2020. This assumption is based upon recent trends in real property values that although have continued to increase, but not as robust as in prior years. It is the District’s assessment that as the financial markets stabilize, and the local unemployment rate remains low, the housing market will continue to improve. However, recent increases in mortgage interest rates will have an impact on future property tax growth. Each of these economic factors have an essential role in determining the outcome as to the level of property tax revenue the District will receive.

53 MANAGEMENT’S DISCUSSION AND ANALYSIS (Continued)

REQUESTS FOR INFORMATION

This financial report is designed to provide our citizens, taxpayers and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the funds under its stewardship.

Please address any questions about this report or requests for additional financial information to the address on our letterhead.

Respectfully submitted,

Bill Tyler, CFO Fire Chief

54

Basic Financial Statements

55 NOVATO FIRE PROTECTION DISTRICT STATEMENT OF NET POSITION AS OF JUNE 30, 2018 Governmental Activities ASSETS CURRENT ASSETS Cash and cash equivalents (Note 2) $18,011,232 Receivables: Due from other governments 321,224 Ambulance service fees, net allowance for doubtful accounts of $3,902,029 264,251 Property taxes 304,088 Prepaid items 21,004 Total current assets 18,921,799 NON-CURRENT ASSETS Land and construction-in-progress (Note 3) 4,754,178 Depreciable capital assets, net (Note 3) 13,459,722 Total non-current assets 18,213,900 Total assets 37,135,699 DEFERRED OUTFLOWS Deferred outflows related to pension (Note 9) 9,095,266 Deferred outflows related to OPEB (Note 10) 1,502,716 Total Deferred Outflows 10,597,982 LIABILITIES CURRENT LIABILITIES Accounts payable 289,603 Accrued expense 191,850 Interest payable 17,523 Notes and loan payable to bank (Note 4) 513,411 Capital lease obligations (Note 5) 164,096 Compensated absences (Note 1) 2,421,379 Workers' compensation claims (Note 11) 320,105 Total current liabilities 3,917,967 NON-CURRENT LIABILITIES Notes and loan payable to bank (Note 4) 2,637,370 Workers' compensation claims (Note 11) 1,755,895 Net OPEB liability (Note 10) 11,407,732 Net Pension Liability (Note 9) 18,451,828 Total non-current liabilities 34,252,825 Total liabilities 38,170,792 DEFERRED INFLOWS Deferred inflows related to pension (Note 9) 3,466,470 Deferred inflows related to OPEB (Note 10) 150,616 Total Deferred Inflows 3,617,086 NET POSITION (Note 1) Net investment in capital assets 14,899,023 Unrestricted (8,953,220) Total net position $5,945,803 See accompanying notes to financial statements 56 NOVATO FIRE PROTECTION DISTRICT STATEMENTS OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2018

Governmental Activities Emergency Risk Reduction Organizational Medical Prevention and Resources & Total Services Mitigation Operations Support Training EXPENSES Personnel $22,990,911 $7,544,163 $1,061,967 $9,989,682 $4,070,064 $325,035 Material and services 3,883,965 639,940 176,246 123,942 2,915,282 28,555 Depreciation 1,386,291 4,764 205,584 1,175,943 Interest on debt and fiscal charges 79,334 79,334 Total expenses 28,340,501 8,188,867 1,238,213 10,319,208 8,240,623 353,590

PROGRAM REVENUES: Charges for services 4,531,999 2,606,996 30,946 1,642,352 250,415 1,290

Net program expense 23,808,502 $5,581,871 $1,207,267 $8,676,856 $7,990,208 $352,300

GENERAL REVENUES Property taxes 25,684,707 Investment earnings 133,664 Grants not restricted to specific programs 84,756 Miscellaneous 252,398

Total general revenues 26,155,525

Change in net position 2,347,023

NET POSITION-BEGINNING OF THE YEAR, AS ADJUSTED (Note 1) 3,598,780

NET POSITION-END OF THE YEAR $5,945,803

See accompanying notes to financial statements

57 NOVATO FIRE PROTECTION DISTRICT BALANCE SHEET GOVERNMENTAL (GENERAL) FUND JUNE 30, 2018

ASSETS

Cash and cash equivalents (Note 2) $18,011,232 Receivables: Due from other government 321,224 Ambulance service fees, net allowance for doubtful accounts of $3,902,029 264,251 Property taxes 304,088 Prepaid items 21,004

Total assets $18,921,799

LIABILITIES

Accounts payable $289,603 Accrued liabilities 191,850

Total liabilities 481,453

DEFERRED INFLOWS OF RESOURCES

Unavailable revenue 329,088

Total Deferred Inflows of Resources 329,088

FUND BALANCE

Nonspendable (Note 7) 21,004 Committed (Note 7) 4,199,942 Assigned (Note 7) 10,497,064 Unassigned 3,393,248

Total fund balance 18,111,258 Total liabilities, deferred inflows of resources and fund balance $18,921,799

See accompanying notes to financial statements

58 NOVATO FIRE PROTECTION DISTRICT Reconciliation of the GOVERNMENTAL (GENERAL) FUND with the STATEMENT OF NET POSITION JUNE 30, 2018

Total fund balances reported on the governmental fund balance sheet $18,111,258

Amounts reported for Governmental Activities in the Statement of Net Position are different from those reported in the Governmental Funds above because of the following:

Capital assets used in Governmental Activities are not current assets or financial resources and therefore are not reported in the Governmental Funds. 18,213,900

Ambulance service, property tax receivable and intergovernmental, that are not available to pay current period expenditures and therefore are deferred in the balance sheet. 329,088

Certain liabilities are not due and payable in the current period and therefore they are not reported in the Governmental Funds Balance Sheet. Notes payable (3,150,781) Interest payable (17,523) Leases payable (164,096) Compensated absences payable (2,421,379) Workers compensation claims (2,076,000) Deferred outflow related to pension 9,095,266 Net pension liability (18,451,828) Deferred inflow related to pension (3,466,470) Deferred outflow related to OPEB 1,502,716 Net OPEB liability (11,407,732) Deferred inflow related to OPEB (150,616)

NET POSITION OF GOVERNMENTAL ACTIVITIES $5,945,803

See accompanying notes to basic financial statements

59 NOVATO FIRE PROTECTION DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL (GENERAL) FUND FOR THE YEAR ENDED JUNE 30, 2018

REVENUES: Property taxes $25,664,354 Charges for services 3,007,521 Interest income 133,664 Intergovernmental 1,940,145 Miscellaneous 39,360 Total Revenues 30,785,044

EXPENDITURES: Current: Public Safety Salaries and benefits 23,641,977 Services and supplies 3,817,625 Capital outlay 2,149,621 Debt service Principal 672,113 Interest and fiscal charges 82,384 Total Expenditures 30,363,720

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 421,324

OTHER FINANCING SOURCES Proceeds from sale of capital assets 115,316 Total Other Financing Sources 115,316

NET CHANGE IN FUND BALANCES 536,640

Fund balances at beginning of year 17,574,618 Fund balances at end of year $18,111,258

See accompanying notes to basic financial statements

60 NOVATO FIRE PROTECTION DISTRICT Reconciliation of the NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS with the STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2018

The schedule below reconciles the Net Change in Fund Balances reported on the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance, which measures only changes in current assets and current liabilities on the modified accrual basis, with the Change in Net Position of Governmental Activities reported in the Statement of Activities, which is prepared on the full accrual basis.

NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS $536,640

Amounts reported for governmental activities in the Statement of Activities are different because of the following:

Governmental Funds report capital outlays as expenditures. However, in the Statement of Activities, the cost of those assets is capitalized and allocated over their estimated useful lives and reported as depreciation expense. The capital outlay expenditures are therefore added back to fund balance 2,149,621 Non-capitalized expenditures are reduced from fund balance (118,314) Loss in disposal of capital assets is deducted from fund balance (63,343) Depreciation expense is deducted from the fund balance (1,386,292)

The amounts below included in the Statement of Activities do not provide or (require) the use of current financial resources and therefore are not reported as revenue or expenditures in governmental funds (net change): Deferred inflow of resources (97,520) Compensated absences (346,291) Net OPEB liability 421,983 Workers' compensation claims 800,000

Debt principal transactions reported in the governmental fund statement of revenue but not considered an operating activity in the statement of activities (but only as changes in liabilities) Principal repayments on note payable 500,440 Change in interest payable on note payable 3,050 Payments to reduce obligations under capital leases 171,673

Governmental funds record pension expense as it is paid. However, in the Statement of Activities those costs are reversed as deferred outflows/(inflows) and an increase/(decrease) in net pension liability (224,624) CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES $2,347,023

See accompanying notes to basic financial statements

61 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Reporting Entity

The Novato Fire Protection District (the District) is a separate governmental unit established July 6, 1926, as a special district of the State of California. The purpose of the District is to provide fire protection, emergency medical and related services to the City of Novato and the surrounding area. The City of Novato and surrounding area approximates 71 square miles with an estimated population of 60,000. A five-person Board of Directors elected by the citizens for four-year terms governs the District. The District’s legal authority and responsibilities are contained in the State of California Health and Safety Code under the “Fire Protection District Law of 1987.”

Introduction

The District’s financial statements are prepared in accordance with generally accepted accounting principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for establishing GAAP for state and local governments through its pronouncements (Statements and Interpretations).

BASIC FINANCIAL STATEMENTS GOVERNMENT-WIDE STATEMENTS

The District’s basic financial statements include both government-wide (reporting the District as a whole) and fund financial statements.

In the government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities), the District’s activities are reported on a full accrual, economic resource basis, which recognizes all long-term assets and receivables as well as long-term debt and obligations. The District’s net position is reported in two parts: (1) Net investment in capital assets, and (2) unrestricted net position.

The government-wide Statement of Activities reports both the gross and net cost of each of the District’s functions. The functions are supported by general government revenues (property taxes and intergovernmental revenues). The Statement of Activities reduces gross expenses (including depreciation) by related program revenues, operating and capital grants. Operating grants include operating-specific and discretionary (either operating or capital) grants while capital grants reflect capital-specific grants.

The categories of governmental activities included in the statement of activities report expenses directly attributable to the functions indicated. The category “Operations” includes services for structural and wildland fire suppression, response to hazardous materials incidents, search and rescue, vehicle extrication and other emergency services. The category, “Organizational Support,” includes all expenses (including those incurred in support of other activities) not directly chargeable to another activity.

The government-wide focus is more on the sustainability of the District as an entity and the change in the District’s net position resulting from the current year’s activities.

62 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

FUND FINANCIAL STATEMENTS

The financial transactions of the District are reported in individual funds in the fund financial statements. Each fund is accounted for by providing a separate set of self- balancing accounts that comprise its assets, liabilities, reserves, fund equity, revenues and expenditures.

The District uses the following fund types:

Governmental funds

The focus of the governmental funds’ measurement (in the fund statements) is upon determination of financial position and changes in financial positions (sources, uses, and balances of financial resources) rather than upon net income. The following is a description of the governmental fund of the District:

General fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

BASIS OF ACCOUNTING:

Basis of accounting refers to the point at which revenues or expenditures/expenses are recognized in the accounts and reported in the financial statements. It relates to the timing of the measurement made regardless of the measurement focus applied.

Accrual

The governmental activities in the government-wide financial statements are presented on the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when incurred.

Modified accrual

The governmental funds financial statements are presented on the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual; i.e. both measurable and available. “Available” means collectible within the current period or within 60 days after year-end. Expenditures are generally recognized when the related liability is incurred. The exception to this general rule is that payments for general obligation long- term liabilities are recognized when due.

Property taxes and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirements, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year-end). Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year-end). All other revenue items are considered to be measurable and available only when cash is received by the government.

63 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

FINANCIAL STATEMENT AMOUNTS

Cash and Cash Equivalents

The District has defined cash and cash equivalents to include cash on hand, demand deposits, and short-term investments with its fiscal agent (County of Marin).

Prepaid Items

Payments to vendors that benefit future accounting periods are classified as prepaid items until charged to expenditures in the period benefited.

Unavailable Revenue

Unavailable revenue (in the fund financial statements) represents ambulance fees and property taxes earned during the year but not collected in time to be available to finance the current year’s operations.

Net Position

Net position is the excess of all the District’s assets and deferred outflows over all its liabilities and deferred inflow, regardless of fund. Net position is divided into three captions on the Statement of Net Position. These captions apply only to net position, which is determined at the Government-wide level and proprietary funds and are described below:

Net Investment in Capital Assets, describes the portion of net position which is represented by the current net book value of the District’s capital assets, less the outstanding balance of any debt issued to finance these assets.

Restricted describes the portion of net position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations, laws or other restrictions which the District cannot unilaterally alter. These principally include developer fees received for use on capital projects, debt service requirements and funds restricted to low and moderate income purposes. The District did not have any restricted fund balance at June 30, 2018.

Unrestricted describes the portion of net position which is not restricted as to use.

Fund Balance

In the fund financial statements, fund balance for governmental funds is reported in classifications that comprise a hierarchy based primarily on the extent to which the District is bound to honor constraints on the specific purpose for which amounts in the funds can be spent. Governmental accounting principles provide that fund balance is reported in five components – nonspendable, restricted, committed, assigned and unassigned.

64 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Nonspendable – This component includes amount that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact.

Restricted – This component consists of amounts that have constraints placed on them either externally by third-parties (creditors, grantors, contributors, or laws or regulations of other governments) or by law through constitutional provisions or enabling legislations. The District did not have any restricted fund balance at June 30, 2018.

Committed – This component consists of amounts that can only be used only for the specific purposes determined by a formal action of the District’s Board highest level of decision- making authority. The District Board can, by adoption of a resolution prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the resolution remains in place until a similar action is taken (the adoption of another resolution) to remove or revise the limitation.

Assigned – This component consists of amounts that are constrained by the District’s intent to be used for specific purposes, but are neither restricted nor committed. The authority for assigning fund balance is expressed by the Board of Directors, Fire Chief or their designee (Finance Director) as established in the District’s Fund Balance Policy.

Unassigned – This classification represents amounts that have not been restricted, committed or assigned to specific purposes within the General Fund.

The District’s policy is that committed and assigned fund balances are considered to have been spent first before unassigned fund balances are spent.

Use of Estimates

The basic financial statements have been prepared in conformity to generally accepted accounting principles and therefore include amounts based on informed estimates and judgments of management. Actual results could differ from those estimates.

Capital Assets

Contributed capital assets are valued at their estimated fair market value on the date contributed. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are recorded at acquisition value. All other capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Capital assets are recorded if acquisition or construction costs exceed $5,000. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. Depreciation on all assets is provided on the straight-line basis over the following estimated useful lives:

• Buildings 30 – 40 years • Fire apparatus 15 – 20 years • Ambulances 15 - 20 years • Other vehicles 5 years • Furniture, fixtures and equipment 3-10 years

65 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Compensated Absences

The District accrues accumulated unpaid vacation and sick leave and associated employee- related costs when earned by the employee.

In accordance with an agreement with the Novato Professional Firefighters Association, the District is obligated to provide the following compensated absence benefits:

Sick leave Shift employees of the District earn sick leave at 12 hours per month and may accumulate up to 2,912 hours. Day employees earn 8.5 hours per month. An employee’s accumulated sick leave may be applied toward retirement, or upon separation from the District, may be received in salary at 25% of the current hourly rate. Management has estimated that all of the total accrued sick leave payable is a current liability.

Vacations Shift personnel earn vacation shifts at a rate of 6 to18 shifts per year, depending on length of service. Day personnel earn between 102 to 306 hours per year. The District allows members to rollover their annual vacation shifts to the following year and each employee may bank twice their annual vacation accrual. Management has estimated that all of the total accrued vacation payable will be redeemed within one year.

Compensatory time-off All District personnel may accumulate accrued overtime pay at one and one- half times their basic pay rate. Accumulated compensatory time is limited to 96 hours. Amounts in excess of 96 hours or time accumulated for over one year from the date earned are paid to the employee.

The following is a schedule of changes in compensated absences during the year:

Balance as of June 30, 2017 $2,075,088 Increases during the year 2,934,507 Decreases during the year (2,588,216)

Balance as of June 30, 2018 2,421,379 Less amount due within 1 year 2,421,379

Amount due after 1 year

66 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Deferred Outflows/Inflows of Resources

In addition to assets, the statement of financial position or balance sheet reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position or balance sheet reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fair Value Measurements

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The District categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value hierarchy categorizes the inputs to valuation techniques used to measure fair value into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2 inputs are inputs – other than quoted prices included within level 1 – that are observable for an asset or liability, either directly or indirectly.

Level 3 inputs are unobservable inputs for an asset or liability.

If the fair value of an asset or liability is measured using inputs from more than one level of the fair value hierarchy, the measurement is considered to be based on the lowest priority level input that is significant to the entire measurement.

Workers’ Compensation Claims

A liability for workers compensation claims is shown on the Statement of Net Assets. The short-term portion of the liability is estimated based on historical claims paid during a recent for the preceding year beginning September 1st through August 31st of the current year. Additional information is presented in Note 11.

Encumbrances

Encumbrances represent commitments related to unperformed contracts for goods or services. Encumbrances outstanding at year-end are reported as assigned fund balance and do not constitute expenditures or liabilities.

67 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Property Taxes

The County of Marin levies taxes and places liens on real property as of January 1 on behalf of the District. Secured property taxes are due the following November 1 and March 1 and become delinquent April 10 and December 10, for the first and second installments, respectively. Unsecured property taxes are levied throughout the year.

In 1993, the District entered into an agreement (commonly known as the Teeter Plan) with the County of Marin. The Teeter Plan calls for the County to advance the District its share of the annual gross levy of secured property taxes and special assessments. In consideration, the District gives the County of Marin its rights to penalties and interest on delinquent property tax receivables and actual proceeds collected. The receivable on the balance sheet is for unsecured property taxes.

Special fire and paramedic tax charges are assessed by the District Board of Directors before September 1 and adopted by ordinance. These special tax charges are incorporated on property tax bills, and therefore are attached as an enforceable lien on real property located within the District.

Prior Period Adjustment

Management adopted the provisions of the following Governmental Accounting Standards Board (GASB) Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions (OPEB), which became effective during the year ended June 30, 2018.

In June 2015 GASB issued Statement No. 75 and the intention of this Statement is to improve the usefulness of information for decisions made by the various users of the financial reports of governments whose employees – both active employees and inactive employees – are provided with postemployment benefits other than pensions by requiring recognition of the entire net OPEB liability and a more comprehensive measure of OPEB expense.

The implementation of the Statement required the District to make prior period adjustments. As a result, the beginning net position of the Governmental Activities was reduced by $8,396,276 from $11,995,065 to $3,598,780. See Note 10 for additional information.

OPEB Liabilities, OPEB Expenses and Deferred Outflows/Inflows of Resources Related to OPEB - For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the District’s OPEB Plan and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis as they are reported by California Employers’ Retiree Benefit Trust (CERBT). For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

68 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

FUTURE GASB PRONOUNCEMENTS

The following Governmental Accounting Standards Board (GASB) pronouncements that will take effect in the next few years.

Effective in fiscal year 2018-19:

GASB 83 – Certain Asset Retirement Obligations

This Statement addresses accounting and financial reporting for certain asset retirement obligations (AROs). An ARO is a legally enforceable liability associated with the retirement of a tangible capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability based on the guidance in this Statement.

GASB 84 – Fiduciary Activities

This Statement establishes criteria for identifying fiduciary activities of all state and local governments. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities.

Effective in fiscal year 2019-20:

GASB 87 – Leases

This Statement will increase the usefulness of governments’ financial statements by requiring reporting of certain lease liabilities that currently are not reported. It will enhance comparability of financial statements among governments by requiring lessees and lessors to report leases under a single model. This Statement also will enhance the decision-usefulness of the information provided to financial statement users by requiring notes to financial statements related to the timing, significance, and purpose of a government’s leasing arrangements.

69 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 2 - CASH AND CASH EQUIVALENTS

Cash and investments consisted of the following:

Cash with County Treasurer's Pool $16,719,854 Cash in banks, unrestricted 1,291,328 Petty cash 50 Total $18,011,232

The District maintains most of its cash in the County of Marin pooled investment fund for the purpose of increasing interest earnings through pooled investment activities. Interest earned on the investment pool is allocated quarterly to the participating funds using the daily cash balance of each fund. This pool, which is available for use by all funds, is displayed in the financial statements as “Cash and Cash Equivalents.”

The County Pool includes both voluntary and involuntary participation from external entities. The State of California statutes require certain special districts and other governmental entities to maintain their cash surplus with the County Treasurer.

The County’s investment pool is not registered with the Securities and Exchange Commission as an investment company. Investments made by the Treasurer are regulated by the California Government Code and by the County’s investment policy. The objectives of the policy are in order of priority, safety, liquidity, yield, and public trust. The County has established a treasury oversight committee to monitor and review the management of public funds maintained in the investment pool in accordance with Article 6 Section 27131 of the California Government Code. The oversight committee and the Board of Supervisors review and approve the investment policy annually. The fair value of the District’s position of the pool is the same as the value of the pool shares. The County Treasurer prepares and submits a comprehensive investment report to the members of the oversight committee and the investment pool participants every month. The report covers the types of investments in the pool, maturity dates, par value, actual costs and fair value.

INTEREST RATE RISK

In accordance with its investment policy, the County manages its exposure to declines in fair values by limiting the weighted average maturity of its investment pool to 540 days, or 1.5 years. At June 30, 2018, the County’s investment pool had a weighted average maturity of 211 days.

For purposes of computing weighted average maturity, the maturity date of variable rate notes is the length of time until the next reset date rather than the stated maturity date.

CREDIT RISK

State law and the County’s Investment Policy limits investments in commercial paper, corporate bonds, and medium term notes to the rating of “A” or higher as provided by Moody’s Investors Service or Standard & Poor’s Corporation. The County’s Investment Policy limits investments purchased by Financial Institution Investment Accounts, a type of mutual fund, to United States Treasury and Agency obligations with a credit quality rating of “AAA.”

70 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 2 - CASH AND CASH EQUIVALENTS (Continued)

CONCENTRATION OF CREDIT RISK

The following is a summary of the concentration of credit risk by investment type as a percentage of the fair value of the County’s investment pool at June 30, 2018.

Percent Investment types in investment pool of portfolio Federal Agency - Coupon 30% Federal Agency - Discount 68% Money Market Funds 2% 100%

CUSTODIAL CREDIT RISK

For investments and deposits held with safekeeping agents, custodial credit risk is the risk that, in the event of the failure of the counterparty, the County will not be able to recover the value of its investments or deposits that are in the possession of an outside party. At year end, the County’s investment pool had no securities exposed to custodial credit risk.

FAIR VALUE HIERARCHY

The District categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure fair value of the assets. Level 1 inputs are quoted prices in an active market for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs.

At June 30, 2018, the District’s investment in the County Treasurer’s Pool was an uncategorized input not defined as a Level 1, Level 2, or Level 3 input.

LOCAL AGENCY INVESTMENT FUND

The District is a participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The District reports its investment in LAIF at the fair value amount provided by LAIF, which is the same as the value of the pool share. The balance is available for withdrawal on demand, and is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.

Included in LAIF’s investment portfolio are collateralized mortgage obligations, mortgage-backed securities, other asset-backed securities, loans to certain state funds, and floating rate securities issued by federal agencies, government-sponsored enterprises, United States Treasury Notes and Bills, and corporations. At June 30, 2018, these investments matured in an average of 193 days.

71 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 3 - CAPITAL ASSETS

Capital assets activities for the year ended June 30, 2018, were as follows:

Balance Balance June 30, 2017 Additions Dispositions June 30, 2018 Nondepreciable capital assets: Land $3,028,295 $3,028,295 Construction in progress $1,725,883 1,725,883

Total capital assets not being depreciated 3,028,295 1,725,883 4,754,178

Capital assets being depreciated: Buildings and building improvements 20,336,904 ($35,026) 20,301,878 Furniture, fixtures and equipment 4,091,538 174,517 (451,992) 3,814,063 Fire apparatus and vehicles 6,896,331 130,907 (492,172) 6,535,066

Total capital assets being depreciated 31,324,773 305,424 (979,190) 30,651,007

Less accumulated depreciation for: Buildings and building improvements 8,751,065 680,876 (1,008) 9,430,933 Furniture, fixtures and equipment 3,122,298 345,352 (422,667) 3,044,983 Fire apparatus and vehicles 4,847,477 360,064 (492,172) 4,715,369

Total accumulated depreciation 16,720,840 1,386,292 (915,847) 17,191,285

Total depreciable assets 14,603,933 (1,080,868) (63,343) 13,459,722

Governmental activity capital assets, net $17,632,228 $645,015 ($63,343) $18,213,900

NOTE 4 - NOTE AND LOAN PAYABLE

On December 16, 2003, real property located at 95 Rowland Way, Novato, was purchased for $3,650,000. A loan of $2,700,000 was secured with Bank of Marin to finance the purchase. The loan was due in December 2013, at a fixed rate of 3.5% per annum for the first 60 months, with monthly payments of $12,202. After the fixed rate period, the rate was adjusted for the remaining 60 months to 0.25% in excess of the most current month’s 5-year Treasury Constant Maturity. On May 5, 2013, the District refinanced the outstanding balance of this Note with a new Note which bears interest at 2.763% with a monthly repayment schedule that ends May 15, 2023.

On June 10, 2014, the District entered into an agreement with Bank of the West for a loan of $3,000,000 to partially finance the construction of the District’s Fire Station 64. This loan bears an interest rate of 1.9%. Semi-annual payments of the loan will be made on February 1 and August 1 of each year, beginning on February 1, 2015 and ending on August 1, 2024. This loan includes a 1% penalty if the loan is prepaid in the first two years.

72 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 4 - NOTE AND LOAN PAYABLE (Continued)

The following is a summary of the District’s future annual obligations:

Year ending June 30 Principal Interest Total 2019 $513,411 $65,848 $579,259 2020 523,495 54,102 577,597 2021 535,866 41,983 577,849 2022 548,361 29,627 577,988 2023 540,634 16,405 557,039 2024-2025 489,014 9,317 498,331

Total obligation 3,150,781 217,282 3,368,063

Less amount due within 1 year 513,411 65,848 579,259

Amount due after 1 year $2,637,370 $151,434 $2,788,804

CHANGES IN NOTE AND LOAN PAYABLE

The following is a schedule of changes in note and loan payable during the year:

Note payable Balance as of June 30, 2017 $3,651,221 Repayments (500,440)

Balance as of June 30, 2018 3,150,781

Less amount due within 1 year (513,411)

Amount due after 1 year $2,637,370

NOTE 5 - CAPITAL LEASE OBLIGATIONS

The District has entered into the following capital leases:

Water Tender Ladder Truck Date of lease June 2008 May 2013 Semi-annual payment $22,315 Annual Payment $167,624 Number of payments left 0 1 Interest rate 2.30% 2.15% Cost of equipment 193,511 1,096,882

73 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 5 - CAPITAL LEASE OBLIGATIONS (Continued)

The following is a summary of the District’s future annual obligations:

Year ending June 30 Ladder Truck

2019 $167,624

Total payments 167,624 Less: Interest 3,528 Net 164,096 Less: Amount due within 1 year (164,096) Amount due after 1 year $0

CHANGES IN CAPITAL LEASE OBLIGATIONS

The following is a schedule of changes in leases payable during the year:

Balances as of Balances as of June 30, 2017 Repayments June 30, 2018 Water Tender $11,029 ($11,029) $0 Ladder Truck 324,740 (160,644) 164,096 Total $335,769 ($171,673) $164,096

NOTE 6 - CREDIT LINE

The District utilizes a credit card with a credit limit of $175,000. As of July 11, 2018 (the closest date to June 30, 2017), the available credit was approximately $164,490. The interest rate is based on the prime rate identified in the Wall Street Journal, as described in the credit card agreement. At the end of the year, the interest rate was approximately 15.99%. The District routinely pays the credit card balance in full each month and therefore is not subject to interest charges.

74 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 7 - FUND BALANCE

The District’s fund balance is reported in classifications as described in Note 1. The following amounts are classified as nonspendable:

Prepaid items $21,004 $21,004

In September 2013, the District established a Rainy Day Fund. The establishment or modification of, or transfer to or from the Rainy Day Fund requires a unanimous decision by the Board of Directors. The Fund should be used to provide the District with contingency funding only in the following situations: (a) when actual District revenue is 15% or more below expected District revenue, or (b) when a state of emergency is declared by the District Board or when a state of emergency is declared by the County of Marin for an area that includes any area within District boundaries, such emergencies are non-routine and ae not expected to occur frequently. The declaration of a state of emergency by either the District of the County of Marin is a non-routine action. The balance in the Rainy Day Fund, as of June 30, 2018, is $4,199,942 and is included in committed fund balance.

The following are assigned fund balances as of the balance sheet date:

Assigned for: EMS Capital Equipment Reserve $100,000 Unemployment Insurance 35,100 Management Information Systems 210,000 Apparatus and Equipment Replacement 3,322,000 Facility Capital Improvement 500,000 Retirement Unfunded Liability 1,000,000 Worker's Compensation Fund 1,150,400 Retiree Health Benefits 3,005,432 Future Debt Service 164,097 Protective Equipment Reserve 180,000 Compensated Absences 830,035

Total $10,497,064

75 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 8 - DEFERRED COMPENSATION PLAN

District employees may defer a portion of their compensation under a District sponsored Deferred Compensation Plan created in accordance with Internal Revenue Code Section 457. Under this plan, participants are not taxed on the deferred portion of their compensation until distributed to them. Distributions may be made only at termination, retirement, death or in an emergency as defined by the Plan.

The laws governing deferred compensation plan assets require plan assets to be held by a Trust for the exclusive benefit of plan participants and their beneficiaries. Since assets held under these plans are not the District’s property and are not subject to District control, they have been excluded from these financial statements.

NOTE 9 - PENSION PLAN

Plan Description

The District’s retirement plan is administered by the Marin County Employees’ Retirement Association (MCERA). All full-time and permanent part-time employees who work at least 75% of a full time position are eligible to participate.

MCERA is a cost-sharing multiple-employer retirement system governed by the 1937 Act of the California Government Code. MCERA acts as a common administrative and investment agent for defined benefit retirement plan for various local governmental agencies within the County of Marin. MCERA provides retirement, disability, and death benefits based on the employee’s years of service, age, and final compensation. Employees vest after five years of service and are eligible to receive retirement benefits after 10 years of service and having attained the age of 50, or 30 years of service (20 years for safety employees) regardless of age. Copies of MCERA’s annual financial reports, which include required supplementary information for each participant in the plan, may be obtained from the Marin County Employees’ Retirement Association, One McInnis Parkway, Suite 100, San Rafael, California 94903.

FUNDING POLICY

Participants are required to contribute a percentage of their annual covered salary. Contributions vary depending on the age and classification at hire date and range from 7.85% to 19.49% of covered payroll. The District is required to contribute the actuarially determined remaining amounts necessary to fund the benefits for its members averaging an additional 48.06% of covered payroll. The actuarial methods and assumptions used are those adopted by the Association’s Board of Retirement. Due to contractual arrangements, the District pays a portion of the required contribution of plan members. The contribution requirements of the plan members are established by State statute and the employer contribution rates are determined by annual actuarial valuations.

76 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 9 - PENSION PLAN (Continued)

The table below provides a summary of the key results during this reporting period.

Summary of Results

Measurement Date Description 6/30/2017 6/30/2016

Net Pension Liability $18,451,828 $21,814,657 Deferred Inflows 3,466,470 716,000 Deferred Outflows (4,499,566) (5,272,344) Additional Deferred Outflows - Actual FY 18 Contributions (4,595,700) (4,659,905)

Net Impact on Statement of Net Position 12,823,032 12,598,408

Pension Expense ($ Amount) 3,486,552 3,893,004 Covered Payroll ($Amount) 9,186,610 9,078,616 Pension Expense (% of Payroll) 37.95% 42.88%

PROJECTION OF TOTAL PENSION LIABILITY AND NET PENSION LIABILITY

Total Pension Liability (TPL) is the actuarial present value of projected benefit payments attributed to past periods of employee service. For the purposes of Governmental Accounting Standards Board Statement No. 68 (GASB 68), MCERA and the District have adopted a measurement date of June 30, 2017. The beginning of year measurement of TPL is based on the actuarial valuation as of June 30, 2016. The TPL at the end of the measurement year, June 30, 2017, is also measured as of the valuation date of June 30, 2016, and projected to June 30, 2017.

The Plan Fiduciary Net Position (FNP) is the fair or market value of assets. The FNP at the beginning of the year is based on the actuarial valuation as of June 30, 2016. The FNP at the end of the measurement year, June 30, 2017, is also measured as of the valuation date of June 30, 2016, and projected to June 30, 2017.

The Net Pension Liability (NPL) is the District liability for benefits provided through its defined benefit plan administered by MCERA. It is calculated by reducing the TPL by the FNP.

77 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 9 - PENSION PLAN (Continued)

ACTUARIAL ASSUMPTIONS

The total pension liability as of June 30, 2017 was determined by an actuarial valuation as of June 30, 2016, using the following actuarial assumptions applied to all prior periods included in the measurement. The key assumptions in the valuation were:

 Inflation: 2.75%  Salary increases: 3.00% plus merit component  COLA increases: o 2.7% for those with a 4% COLA cap, o 2.6% for those with a 3% COLA cap, and o 1.9% for those with a 2% COLA cap  Investment rate of return: 7.25% net of investment expense assumed  Post-Retirement Mortality: Adopted CalPERS mortality tables projected generationally using Scale MP2014

These assumptions constitute a slight change from those used in prior actuarial valuations: The investment rate of return assumption of 7.25%.

During the measurement year, the Net Pension Liability (NPL) decreased from approximately $21.8 million as of June 30, 2016, to approximately $18.5 million as of June 30, 2017. This amount is used for the purpose of reporting the District’s share of NPL in the current reporting year, because the only MCERA GASB 67/68 report available at the time of the audit was that prepared as of June 30, 2017.

ASSET ALLOCATION POLICY AND EXPECTED LONG-TERM RATE OF RETURN

The MCERA Board of Retirement has adopted an Investment Policy Statement (IPS), which provides the framework for the management of MCERA’s investments. The IPS establishes MCERA’s investment objectives and defines the principal duties of the Retirement Board, the custodian bank, and the investment managers. The asset allocation plan is an integral part of the IPS and is designed to provide an optimum and diversified mix of asset classes with return expectations to satisfy expected liabilities while minimizing risk exposure. MCERA currently employs external investment managers to manage its assets subject to the provisions of the policy. Plan assets are managed on a total return basis with a long term objective of achieving and maintaining a fully funded status for the benefits provided through the Plan. The following was the Retirement Board’s adopted asset allocation policy as of June 30, 2017:

Long-Term Expected Asset Class Target Allocation Real Rate of Return Domestic Equity 32% 4.60% International Equity 22% 4.75% Fixed Income 23% 0.75% Real Assets 15% 5.60% Private Equity 8% 8.00% Total 100%

78 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 9 - PENSION PLAN (Continued)

DETERMINATION OF DISCOUNT RATE

The discount rate used to measure the Total Pension Liability was 7.25%. Related to the discount rate is the funding assumption that employees will continue to contribute to the plan at the required rates and employers will continue the historical and legally required practice of contributing to the plan based on an actuarially determined contribution, reflecting a payment equal to annual normal cost, a portion of the expected administrative expenses, an amortization payment for the extraordinary losses from 2009 amortized over a closed period (22 years remaining as of the June 30, 2016 actuarial valuation) and an amount necessary to amortize the remaining Unfunded Actuarial Liability as a level percentage of payroll over a closed period (14 years remaining as of the June 30, 2016 actuarial valuation).

A change in the discount rate would affect the measurement of the TPL. A lower discount rate results in a higher TPL and higher discount rates results in a lower TPL. Because the discount rate does not affect the measurement of assets, the percentage change in the NPL can be very significant for a relatively small change in the discount rate. A one percent decrease in the discount rate increases the TPL by approximately 13% and increases the NPL by approximately 96%. A one percent increase in the discount rate decreases the TPL by approximately 11% and decreases the NPL by approximately 79%.

The table below shows the sensitivity of the NPL to a one percent decrease and a one percent increase in the discount rate:

1% Discount 1% Decrease Rate Increase Description 6.25% 7.25% 8.25%

Total Pension Liability $152,037,840 $134,352,856 $119,805,582 Fiduciary Net Position 115,901,028 115,901,028 115,901,028

Net Pension Liability $36,136,812 $18,451,828 $3,904,554

PENSION EXPENSE, DEFERRED OUTFLOWS AND INFLOWS OF PENSION RESOURCES

The impact of experience gains or losses and assumption changes on the Total Pension Liability (TPL) are recognized in the proportionate share of the pension expense over the average expected remaining service life of all active and inactive members of the plan. As of the measurement date, this recognition period was 4 years.

79 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 9 - PENSION PLAN (Continued)

The following tables show the current balance and sources of deferred outflows and inflows related to the District’s defined benefit retirement plan, and the scheduled recognition of these deferred amounts:

Deferred Deferred Outflows of Inflows of Description Resources Resources Differences between expected and actual experience $427,746 Changes in assumptions $1,810,796 Changes in proportion 1,366,212 1,543,200 Changes in proportion and difference between District contributions and proportionate share of contributions 1,322,558 Actual FY 17-18 contributions (post measurement date) 4,595,700 Net difference between projected and actual earnings on pension plan investments 1,495,524

Net Deferred Inflows and Outflows $9,095,266 $3,466,470

$4,595,700 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2019. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year ended Annual June 30 Amortization 2018 $258,274 2019 258,274 2020 258,274 2021 258,274

80 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 9 - PENSION PLAN (Continued)

For the year ended June 30, 2018, the District recognized a pension expense of $3,486,552. The table below presents the sources of the pension expense.

Operating Expenses Service cost $2,856,708 Employee contributions (1,403,755) Prior Period Adjustment (210,049) Contribution difference 838,251 Administrative expenses 220,377 Sub-total 2,301,532

Financing Expenses Interest cost 9,213,987 Expected return on assets (7,558,697) Sub-total 1,655,290

Changes Benefit changes Recognition of assumption changes 1,810,796 Recognition of liability gains and losses (402,451) Recognition of investment gains and losses (1,214,286) Change in Proportion (664,329) Sub-total (470,270)

Pension Expense $3,486,552

Pension Expense as % of Payroll 37.95%

NOTE 10 - POSTEMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS

PLAN DESCRIPTION

In accordance with its agreement with the Novato Professional Firefighters Association, the District provides post-retirement health care benefits to its retirees through the Novato Fire Protection District Retiree Health Plan (Plan). The Plan is an agent multiple-employer plan for which audited financial statements are not available.

ELIGIBILITY AND BENEFITS

The following were eligibility and benefits as of the June 30, 2017 actuarial valuation date:

81 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 10 - POSTEMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (Continued)

Management and Administrative Support Staff

Management and Administrative Support Staff retiring that terminate service and commence a retirement or disability are eligible. Members must be employed prior to July 1, 2009 to be eligible for tier 1. All members hired after June 30, 2009 are eligible for tier 2. In addition, the member must have been enrolled in the healthcare plan at retirement. Surviving spouses/domestic partners of eligible retirees are eligible for the mandated subsidy only. Surviving spouses/domestic partners of deceased active employees are eligible for the mandated subsidy only if the employee had attained age 55 with ten years of service.

For members under tier 1, the District will pay 100% of single coverage or 83.29% of two person or family coverage. Members under tier 2 may purchase medical insurance through the District in retirement and the District will pay the minimum contribution required under the PEMCHA law.

Chief Officers Association

Chief Officers Association members retiring that terminate service commence a retirement or disability are eligible. Members must retire prior to January 1, 2011, to be eligible for tier 1 benefits. Members must be employed prior to July 1, 2009 and retire after December 31, 2010 to be eligible for tier 2, all members hired after June 30, 2009 are eligible for tier 3. In addition, the member must have been enrolled in the healthcare plan at retirement.

Tier 1 benefits for Chief Officers Association members are listed below:

Position District Pays for: Medical Dental Vision

Fire Chief or Deputy Fire Chief 100% for retired member and 100% for retired member and 100% for retired member and (retired 1992 or later) dependents until the death of both spouse spouse parties

Fire Chief or Deputy Fire Chief 100% for retired member and 100% for retired member and 0% of premium (retired 1991 or earlier) dependents until the death of both spouse parties

Division Chief or Battalion Chief 100 % of Kaiser-Family rate or 100% for retired member and 100% for retired member and (retired 1992 or later) 83.29% of higher premium spouse spouse

Division Chief or Battalion Chief 100% of Kaiser Family rate or 100% for retired member and 0% of premium (retired 1992 or earlier) 83.29% of higher premium spouse

82 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 10 - POSTEMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS

Beginning January 1, 2012, for those under tier 2, the Supplemental Retiree Benefit Allowance paid by the District will decrease by 2.00% until reaching a percentage of 82% for members retiring in 2020. The Supplemental Retiree Benefit Allowance paid by the District is fixed at the rate in effect the year in which the member retires. For example, in the year 2016 the Supplemental Retiree Benefit Allowance paid by the District for retired members will be 90%. Retired members are responsible for paying the difference between the cost of their selected medical insurance premium and the established Supplemental Benefit Allowance Cap. The following table provides the Supplemental Retiree Benefit Allowance percentage paid by the District for retired members medical insurance premiums beginning in 2010 through 2020, when the percentage of 82% is reached.

Members under tier 3 may purchase medical insurance through the District in retirement and the District will pay the minimum contribution required under the PEMHCA law.

Firefighters

Firefighters retiring that terminate service and commence a retirement or disability are eligible. Members must retire prior to December 31, 2010, to be eligible for tier 1 benefits. Members must be employed prior to July 1, 2009 and retire after December 31, 2010 to be eligible for tier 2, all members hired after June 30, 2009 are eligible for tier 3. In addition, the member must have been enrolled in the healthcare plan at retirement.

Surviving spouses/domestic partners of eligible retirees are eligible for the mandated subsidy only. Surviving spouses/domestic partners of deceased active employees are eligible for the mandated subsidy only if the employee had attained age 50 with ten years of service.

Under tier 1, eligible members retired prior to December 31, 2010, the District will pay 100% of single coverage or 83.29% of two person or family coverage.

Under tier 2, beginning January 1, 2011 the District will provide a Supplemental Retiree Benefit Allowance based upon a vesting formula. Each member shall fall into a category below based on current years of service as of July 1, 2010.

Current Years of Service as of July 1, 2010 Vesting Based 0-5 55% 5-10 60% 10-15 65% 15-20 70% 20-25 75% 25-30 80%

Each member shall accrue additional coverage at 0.75% for each year of service. This accrual will be in addition to the vesting base percentage described above. The sum of these two calculations shall be the total percentage of healthcare premium that is paid for by the District covering family, member and spouse or single of the Kaiser HMO Premium to a maximum of 80% on January 1, 2011, 75% on April 1, 2023 and 70% on April 1, 2028.

83 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 10 - POSTEMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (Continued)

Members under tier 3 may purchase medical insurance through the District in retirement and the District will pay the minimum contribution required under the PEMHCA law.

For the year ended June 30, 2018, the District’s contributions to the Plan were $136,617.

Employees Covered by Benefit Terms – Membership in the plan consisted of the following at June 30, 2018 : Active plan members 73 Inactive employees or beneficiaries currently 90 receiving benefit payments Inactive employees entitled to but not yet - receiving benefit payments Total 163

Net OPEB Liability

Actuarial Methods and Assumptions – The District’s net OPEB liability was measured as of June 30, 2017 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2017 that was rolled forward to determine the total OPEB liability at June 30, 2018. In the June 30, 2017 actuarial valuation, the entry-age actuarial cost method was used. The actuarial assumptions include a 7.0% discount rate assuming the District continues to fully fund for its retiree health benefits through the CERBT under investment Strategy 1 and a general inflation rate of 3.0%. Health care cost trend rate increase was assumed to be 6.0%. The unfunded actuarial liability is being amortized as a level-percent of payroll on a closed basis. The remaining amortization period at June 30, 2017 was thirteen years.

The long-term expected rate of return on OPEB plan investments was determined using a building- block method in which expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighing the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Long-term Target expected real Asset Class Allocation rate of return CERBT US Equity 30% 4.85% International Equity 27% 5.85% REITs 8% 3.65% US Fixed Income 27% 2.35% Commodities 3% 1.75% Inflation Assets 5% 1.50% Total 100%

84 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 10 - POSTEMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (Continued)

Discount Rate – The discount rate used to measure the total OPEB liability was 7 %. The projection of cash flows used to determine the discount rate assumed that City contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees and beneficiaries. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.

Changes in Net OPEB Liability

The changes in the Net OPEB Liability follows:

Increase (Decrease) Total OPEB Plan Fiduciary Net Net OPEB Liability Position Liability/(Asset) (a) (b) (c) = (a) - (b) Balance at 6/30/17 Valuation Date $17,465,760 $4,998,651 $12,467,109 Changes Recognized for the Measurement Period: Service Cost 291,911 291,911 Interest on the total OPEB liability 1,208,168 1,208,168 Changes in benefit terms - Difference between expected and actual experience - Changes of assumptions - Contributions from the employer - 1,989,494 (1,989,494) Net investment income - 572,838 (572,838) Administrative expenses - (2,876) 2,876 Benefit payments and refunds (996,269) (996,269) - Net Changes 503,810 1,563,187 (1,059,377) Balance at 6/30/17 (Measurement Date) $17,969,570 $6,561,838 $11,407,732

Detailed information about the OPEB plan’s fiduciary net position is available in the separately issued plan financial report that may be obtained from the client. The benefit payments and refunds include implied subsidy benefit payments in the amount of $996,269.

Sensitivity of the Net OPEB Liability

The following presents the net OPEB liability of the District, as well as what the District’s net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (- 1 percent) or 1-percentage-point higher (+1 percent) than the current discount rate:

Plan's Net OPEB Liability/(Asset) Discount Rate -1% Current Discount Discount Rate +1% (6.00%) Rate (7.00%) (8.00%) $13,679,568 $11,407,732 $9,532,449

85 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 10 - POSTEMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (Continued)

The following presents the net OPEB liability of the District, as well as what the District’s net OPEB liability would be if it were calculated using a healthcare cost trend rate that is 1-percentage-point lower (-1 percent) or 1-percentage-point higher (+1 percent) than the current healthcare cost trend rate:

Plan's Net OPEB Liability/(Asset) Discount Rate -1% Current Health Care Cost Discount Rate +1% (5.00% HMO/5.50% PPO Trend Rates (6.00% HMO/ (7.00% HMO/7.50% PPO decreasing to 6.50% PPO decreasing to decreasing to (4.00% HMO/4.00% PPO) 5.00% HMO/5.00% PPO) (6.00% HMO/6.00% PPO) $9,389,559 $11,407,732 $13,860,666

OPEB Expenses and Deferred Outflows/Inflows of Resources Related to OPEB

For the year ended June 30, 2018, the District recognized OPEB Expense of $1,080,733. As of fiscal year ended June 30, 2018, the District reported deferred outflows and inflows of resources related to OPEB from the GASB 75 actuarial report:

Deferred Outflows Deferred Inflows of Resources of Resources Net difference between projected and actual earnings on ($150,616) OPEB plan investments Employer contributions made subsequent to the measurement date $1,502,716 Total $1,502,716 ($150,616)

The difference between projected OPEB plan investment earnings and actual earnings is amortized over a five-year period. The remaining gains and losses are amortized over the expected average remaining service life. The expected average remaining service life for the June 30, 2018 measurement period is four years.

$1,502,716 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the OPEB liability in the year ended June 30, 2019. Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized as future OPEB expense as follows:

Deferred Measurement Period Outflows/(Inflows) Ended June 30 of Resources 2018 $37,654 2019 37,654 2020 37,654 2021 37,654

$150,616

86 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 11 - RISK MANAGEMENT

The District is exposed to various risks of loss related to torts, loss or damage to assets, injuries to employees, errors and omissions, for which the District carries commercial insurance or is self-insured up to a certain limit. During the years, the District maintained the following types of insurance: property ($4,336,551 limit, $1,000 deductible per occurrence), general liability ($3,000,000 general aggregate limit), auto ($1,000,000 limit), workers’ compensation, management liability ($3,000,000 aggregate limit, $0 deductible), public employee blanket bond ($1,000,000 limit, $0 deductible), commercial excess liability insurance ($20,000,000 aggregate limit).

Fire Districts Association of California – Fire Association Self Insurance System

Effective July 2014, the District became self-insured for Workers’ Compensation coverage as a member of the Fire Districts Association of California – Fire Association Self- Insurance System (the System). The System is a public agency risk pool created pursuant to a joint powers agreement between the numerous member fire agencies. The System manages one pool for all member agencies. Each member pays an annual premium to the system based on the number of personnel, an estimated dollar amount of payroll and an experience factor. At fiscal year-end, when actual payroll expenditures are available, an adjustment to the year’s annual premium is made. The System reinsures through the Local Agency Excess Workers’ Compensation Authority (LAWCX), a joint powers authority, for claims in excess of $500,000 for each insured event. The most recent condense financial information (unaudited) for the System is as of June 30, 2017.

Total assets $51,599,388 Total liabilities 35,213,576 Fund equity $16,385,812

Total operating revenues $11,516,298 Total operating expenses 9,779,197 Operating income (loss) 1,737,101 Non-operating Income (loss) (3,418,987) Net income (loss) ($1,681,886)

There were no settlements in excess of the insurance coverage in any of the three prior fiscal years.

The following schedule presents the changes in the liability for workers’ compensation claims:

Balance as of June 30, 2017 $2,876,000 Change in provision for prior year claims (663,453) Claims paid during the year (136,547) Balance as of June 30, 2018 2,076,000 Less amount due within 1 year (320,105) Amount due after 1 year $1,755,895

At June 30, 2018, the District did not record a liability for outstanding claims other than workers’ compensation, as it believes the claims were minimal.

87 NOVATO FIRE PROTECTION DISTRICT NOTES TO FINANCIAL STATEMENTS For the Year Ended June 30, 2018

NOTE 12 - JOINT VENTURE

The District entered into a Joint Powers Agreement in February 1998, establishing the Marin Emergency Radio Authority (the Authority). The Authority is responsible to acquire, construct, and improve a countywide emergency radio system. During the year ended June 30, 1999, the Authority issued Revenue Bonds to be used for the acquisition of the radio system. Of the $27 million in Revenue Bonds, the District will be responsible for 4.894%, or approximately $1.3 million. Each year through August 2020, approximately $104,000 annual payments will be due to the Authority from the District. Including interest and principal, it is anticipated the District’s total obligation over 20 years will be approximately two million dollars.

The financial statements of the Authority are available at the County of Marin office. The most recent condensed financial information (unaudited) for the Authority is presented below for the year ended June 30, 2017:

Total Assets and Deferred Outflows of Resources $48,963,741 Total Liabilities 45,087,981

Net Position $3,875,760

Total Revenues $8,258,168 Total Expenses 5,697,927

Net Increase (Decrease) in Net Position $2,560,241

NOTE 13 - COMMITMENTS AND CONTINGENCIES

The District participates in several Federal grant programs. These programs are subject to audits performed by the District’s independent accountants in accordance with the provisions of the Federal Single Audit Act as amended and applicable State requirements. In addition, these programs are subject to further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The District expects such amounts, if any, to be immaterial.

88

Required Supplemental Information

89

NOVATO FIRE PROTECTION DISTRICT REQUIRED SUPPLEMENTARY INFORMATION For the Year Ended June 30, 2018

Schedule of the District's Proportionate Share of the Net Pension Liability Last 10 years*

Measurement Date 6/30/2017 6/30/2016 6/30/2015 6/30/2014

District's proportionate share 5.0038% 4.5644% 4.4996% 6.0754%

Proportionate share of total pension liability $134,352,856 $117,607,594 $111,107,282 $137,047,192 Proportionate share of fiduciary net position 115,901,028 95,792,937 93,676,482 122,032,482

Proportionate share of the net pension liability $18,451,828 $21,814,657 $17,430,800 $15,014,710

Plan fiduciary net position as a percentage of the total pension liability 86.27% 81.45% 84.31% 89.04%

Covered payroll $9,186,610 $9,078,616 $8,567,206 $8,759,278

Net pension liability as a percentage of covered payroll 200.86% 240.29% 203.46% 171.41%

* - The fiscal year ended June 30, 2015 was the first year of implementation, therefore no prior year information is shown.

90

NOVATO FIRE PROTECTION DISTRICT REQUIRED SUPPLEMENTARY INFORMATION For the Year Ended June 30, 2018

Schedule of Contributions Novato Fire Protection District, a Cost-Sharing Defined Benefit Pension As of June 30 Last 10 years, subject to available information (first year of implementation was Fiscal Year ended June 30, 2015)

2018 2017 2016 2015

Contractually required contribution ($4,595,700) $4,659,905 $4,848,895 $4,604,649 Contributions in Relation to the Contractually required contribution (4,595,700) 4,659,905 4,848,895 4,604,649

Contribution Deficiency/ (Excess) $0 $0 $0 $0

Covered payroll $9,182,914 $9,186,610 $9,078,616 $8,567,206 Contributions as a percentage of covered payroll -50.05% 50.72% 53.41% 53.75%

Notes to Schedule

Valuation Date / Timing 6/30/2016 (for Contributions made in fiscal year FY 2017-2018)

Key Methods and Assumptions Used to Determine Contribution Rates (for fiscal year 2017-18):

Actuarial cost method Entry Age Normal Cost Method Amortization method Level percentage of payroll with separate period for Extraordinary Actuarial Loss from 2009 Remaining Amortization period Unfunded liability - 13 years / Extraordinary Actuarial Loss - 21 years Asset valuation method 5-year smoothed market, 80% /120% corridor around market Inflation 2.75% Salary increases 3.00% plus merit component based on employee classification and years of service Investment Rate of Return 7.00%

Retirement Age Classic Tiers: Safety - 50-55, Miscellaneous - 55; PEPRA Tiers: Safety - 57, Miscellaneous - 62

Healthy Mortality CalPERS 2017 Pre-Retirement Non-Industrial Death rates (plus Duty-Related Death rates for Safety Members), with the 20-year static projection used by CalPERS replaced by generational improvements from a base year of 2014 using Scale MP-2017

Disabled Mortality CalPERS 2017 Disability Mortality rates (Non-Industrial rates for Miscellaneous members and Industrial Disability rates for Safety members), adjusted by 90% for Males and Females (Miscellaneous and Safety) with the 20-year static projection used by CalPERS replaced by generational improvements from a base year of 2014 using Scale MP-2017

91 [Type here]

NOVATO FIRE PROTECTION DISTRICT REQUIRED SUPPLEMENTARY INFORMATION For the Year Ended June 30, 2018

[Type here] [Type here] Schedule of the District's Changes in Net OPEB Liability and Related Ratios Last 10 years*

Measurement Date 6/30/17

Total OPEB Liability Service Cost $291,911 Interest 1,208,168 Differences between expected and actual experience Changes in assumptions Changes in benefits (996,269) Net change in total OPEB liability 503,810 Total OPEB liability - beginning 17,465,760 Total OPEB liability - ending (a) $17,969,570

OPEB fiduciary net position Contributions - employer $1,989,494 Contributions - employee Net investment income 572,838 Administrative expense (2,876) Benefit payments, including refunds of employee contributions (996,269) Net change in plan fiduciary net position 1,563,187 Plan fiduciary net position - beginning 4,998,651 Plan fiduciary net position - ending (b) $6,561,838

Net OPEB liability - ending (a)-(b) $11,407,732

Plan fiduciary net position as a percentage of the total OPEB liability 36.5%

Covered employee payroll $8,685,000

Net OPEB liability as a percentage of covered employee payroll 131.3%

Notes to schedule: * - Fiscal year 2018 was the first year of implementation.

92 [Type here]

NOVATO FIRE PROTECTION DISTRICT REQUIRED SUPPLEMENTARY INFORMATION For the Year Ended June 30, 2018

[Type here] [Type here] SCHEDULE OF CONTRIBUTIONS

Last 10 years*

Fiscal Year Ended June 30, 2018

Actuarially determined contribution $1,502,716 Contributions in relation to 1,502,716 the actuarially determined contributions

Contribution deficiency (excess)

Covered employee payroll $9,195,604

Contributions as a percentage of covered employee payroll

Notes to Schedule Valuation date: 6/30/2017

Methods and assumptions used to determine contribution rates:

Actuarial Cost Method Entry Age Normal Amortization Method Level percentage of payroll basis Remaining Amortization 13 years remaining as of June 30, 2017 Asset Valuation Method Market Value Basis Inflation 3% per annum Payroll Growth 3.50% Investment Rate of Return 7% per annum Healthcare Cost-Trend Rates 5% to 6.50% Retirement Age Must retire from PERS on or after age 50 (age 55 for Miscellaneous employees) with at least 10 years of District service. Mortality The RPH-2014 Total Dataset Mortality Tables Projected Fully Generational using Scale MP-2014. Rates are assumed to have sufficient provisions ro reasonably reflect future mortality improvements. * - Fiscal year 2018 was the first year of implementation.

93 NOVATO FIRE PROTECTION DISTRICT BUDGETARY COMPARISON SCHEDULE - GENERAL FUND FOR THE YEAR ENDED JUNE 30, 2018

Actual Variance with Current Year Budget Encumbrances Final Budget Revenue and Prior Year Current Year Positive Original Final Expenditures Unexpended Unexpended Total (Negative)

RESOURCES (Inflows):

Property taxes - secured and unsecured $25,839,858 $25,839,858 $25,664,354 $25,664,354 ($175,504) Charges for services 2,765,678 2,765,678 3,007,521 3,007,521 241,843 Interest income 34,830 34,830 133,664 133,664 98,834 Intergovernmental 329,983 1,563,061 1,940,145 1,940,145 377,084 Other 433,001 30,923 39,360 39,360 8,437

Total Revenues 29,403,350 30,234,350 30,785,044 30,785,044 550,694

APPROPRIATIONS/EXPENDITURES (Outflows):

Salaries and benefits Emergency medical services 7,614,185 8,119,185 7,791,569 7,791,569 327,616 Risk reduction prevention and mitigation 1,207,599 1,235,599 1,094,520 1,094,520 141,079 Operations 10,697,749 10,832,549 10,302,192 10,302,192 530,357 Organizational resources and support 3,853,849 4,311,049 4,115,639 4,115,639 195,410 Training 367,684 397,684 338,057 338,057 59,627 Total salaries and benefits 23,741,066 24,896,066 23,641,977 23,641,977 1,254,089 Services and supplies: Emergency medical services 645,065 645,065 639,941 639,941 5,124 Risk reduction prevention and mitigation 219,350 286,850 176,246 176,246 110,604 Operations 183,800 162,300 123,942 123,942 38,358 Organizational resources and support 3,065,801 3,822,101 2,848,941 2,848,941 973,160 Training 40,250 40,250 28,555 28,555 11,695 Total services and supplies 4,154,266 4,956,566 3,817,625 3,817,625 1,138,941 Capital outlay: Emergency medical services Organizational resources and support 2,426,645 2,496,645 2,149,621 2,149,621 347,024 Total capital outlay 2,426,645 2,496,645 2,149,621 2,149,621 347,024 Debt service: Principal 672,400 672,400 672,113 672,113 287 Interest 84,900 84,900 82,384 82,384 2,516 Total debt service 757,300 757,300 754,497 754,497 2,803

Total Appropriations/Expenditures 31,079,277 33,106,577 30,363,720 30,363,720 2,742,857

EXCESS REVENUE OVER (UNDER) APPROPRIATIONS ($1,675,927) ($2,872,227) $421,324 $421,324 $3,293,551

94 [Type here]

[Type here] [Type here]

NOVATO FIRE PROTECTION DISTRICT

NOTES TO THE REQUIRED SUPPLEMENTAL INFORMATION FOR THE YEAR ENDED JUNE 30, 2018

1. BUDGETARY BASIS OF PRESENTATION

The budget included in these financial statements represents the original budget and amendments approved by the Board of Directors. The budgetary basis is the modified accrual basis of accounting with encumbrances included as actual. Accordingly, for the purpose of comparing budgeted expenditures to actual amounts, prior and current year encumbrances have been integrated with the amounts shown on the Statement of Revenues, Expenditures, and Changes in Fund Balances.

Various reclassifications have been made to the actual amounts to conform to classifications included in the budget approved by the Board of Directors.

The legal level of budgetary control attributed to the Board of Directors is considered at the objective or natural classification level, presented as subtotals in the schedule of budget to actual (e.g., total revenue, total salaries and benefits, total services and supplies, etc.).

95

Statistical Section Information

This part of the District Comprehensive Annual Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the District’s overall financial health. The detailed schedules presented in the Statistical Section are grouped into five sections pertaining to financial trends, revenue capacity, debt capacity, demographic and economic information and operating information. In contrast to the financial section, the statistical section information is not subject to independent audit.

Financial Trends – These schedules contain trend information to help the reader understand how the District’s financial performance and wellbeing have changed over time:

1. Net Assets by Component 2. Changes in Net Assets 3. Fund Balances of Governmental Funds 4. Changes in Fund Balances of Governmental Funds 5. Expenditures by Function

Revenue Capacity – These schedules contain information to help the reader assess the District’s most significant local revenue source, property tax:

1. General Revenues by Source 2. Assessed Value of Taxable Property 3. Secured Assessed Valuation 4. Assessed and Estimated Actual Value of Taxable Property 5. Property Tax Levies and Collections 6. Property Tax Rates, All Overlapping Governments 7. Principal Property Taxpayers

96

Statistical Section Information (Continued)

Debt Capacity – These schedules present information to help the reader assess the affordability of the District’s current levels of outstanding debt and the District’s ability to issue additional debt in the future:

1. Ratio of Outstanding Debt by Type 2. Computation of Direct and Overlapping Debt 3. Computation of Legal Bonded Debt Margin

Demographic and Economic Information – These schedules offer demographic and economic indicators to help the reader understand the environment within which the District’s financial activities take place:

1. Demographic Statistics 2. Demographic and Economic Statistics 3. Principal Employers

Operating Information – These schedules contain data to help the reader understand how the information in the financial reports relates to the services the District provides and the activities it performs:

1. Summary of District Activities 2. Apparatus Inventory 3. Full and Part-time Employees by Function 4. Comparative Annual Graph, Total Responses 5. Emergency Response Category Definitions 6. Emergency Responses by Incident Type 7. Emergency Response Detail Analysis 8. Average Incident Response Time 9. District Response Times 10. Call Frequency Analysis by Station 11. Call Frequency Analysis by Shift 12. Call Frequency Analysis by Hour 13. Call Frequency Analysis by Month 14. Call Frequency Analysis by Type 15. Fire Loss Management Activities 16. Fire Training Activity (Public Education) 17. Personnel Training Hours Chart 18. Personnel Training Hours, Detail 19. Service Connected Illness / Injury Report

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Novato Fire Protection District Apparatus Inventory Fiscal Year 2017-2018

The District utilizes a variety of apparatus to respond to a diverse range of emergency situations, as well as vehicles for use by Administrative staff. Type 1 engines are housed at all five of the District stations; a Truck Company is housed at Station 62. Two Type 1 engines are kept in reserve, and are stationed at Stations 62 and 64. Type 1 engines respond to all types of emergency operations, including commercial and residential fires, medical calls, hazmat calls, and wildland/urban interface fires.

The District inventory includes two Type 3 engines, equipped for off road capability, all of which respond to wildland fires. For an independent water source, the District uses a Water Tender.

The Truck Company cross staffs a 105 foot aerial ladder truck and a Type 1 engine. Of the five ambulances, three are kept in service daily, with two in reserve. The reserve ambulances are housed at Stations 61 and 63. Specialty apparatus include an Urban Search and Rescue SUV and a medium duty Rescue Unit. The Fire Chief and Deputy Chief each drive an SUV capable of responding “Code 3”, when a life or property emergency exists. The three shift Battalion Chiefs have SUVs that are equipped as command vehicles, outfitted to run incident command. In addition, the Battalion Chief who heads the Training Division and the EMS Division have a “Code 3” vehicle and can respond to emergency incidents.

The Fire Loss Management Division utilizes several SUVs for inspections, investigations, and fire response. For Public Education purposes, the District maintains a minivan and a golf cart. There are two pool vehicles (a hybrid car and a 12 passenger van) utilized by all staff for administrative needs.

District Apparatus Inventory by Station:

Station 61: Type 1 engine, Ambulance, Water Tender, B/C Command SUV, Reserve Ambulance,

Reserve Type 1 Engine, Off Road Utility, Reserve B/C Command SUV, Medium Duty Rescue Unit.

Station 62: Truck Company, Type 1 engine, Reserve Type 1.

Station 63: Type 1 engine, Type 3 engine, Reserve Ambulance.

Station 64: Type 1 engine, Ambulance, Reserve Type 1 engine.

Station 65: Type 1 engine, Type 3 engine, Ambulance, Golf Cart. Source: District Mechanics Bureau

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Novato Fire Protection District Emergency Response Category Definitions

Fire, Explosion: This category includes fire responses, even if the fire has been extinguished upon arrival. This category also includes combustion explosions with no resulting fire. Examples of this category include structure fires, rubbish fires, dumpster fires and vehicle fires.

Over-Pressure/Rupture: This category includes vessels or containers that suffer failure or near failure due to extreme pressure from either an outside source, such as direct heating, or internally due to a cooling system failure or over-filling, such as a propane tank. Examples of this category also include explosions from bombs, dynamite or similar explosives.

Rescue/EMS Call: This category includes all medical aids, illness and heart attacks, as well as traffic accidents and missing persons.

Hazardous Condition Standby: This category includes Hazardous Materials incidents; electrical wire arcing; suspected drug labs; or situations where there is a perceived problem that may prove to be a potential emergency.

Service Call: This category includes incidents for persons in distress, such as a lock-in or lock-out of a vehicle or dwelling creating an emergency situation or critical need, and smoke or odor problems. This category would also include moving units from one station to another to provide area coverage.

Good Intent Call: This category includes incidents that are cleared prior to arrival, such as a medical aid where the injured party has left the scene, or the initial information indicated that there were injuries and upon arrival no persons were injured. This category may also include calls where the informant has mistaken steam for smoke.

False Alarm: Some examples of the incidents in this category are malicious mischief calls, system malfunctions and the accidental tripping of an interior alarm sensor or device.

Natural Disaster: This category includes incidents that are not normal occurrences, such as earthquakes, lightning strikes, hurricanes and other weather or natural events.

Other: This includes citizen complaints and reports of fire code or ordinance violations.

SOURCE: Operations Department, Novato Fire Protection District

99 2

100 Exhibit A

NOVATO FIRE PROTECTION DISTRICT

MEMORANDUM ON INTERNAL CONTROL AND REQUIRED COMMUNICATIONS

FOR THE YEAR ENDED JUNE 30, 2018

101

This Page Left Intentionally Blank

102 NOVATO FIRE PROTECTION DISTRICT MEMORANDUM ON INTERNAL CONTROL AND REQUIRED COMMUNICATIONS

For the Year Ended June 30, 2018

Table of Contents

Page

Memorandum on Internal Control ...... 1

Schedule of Material Weakness ...... 3

Schedule of Other Matters ...... 4

Required Communications ...... 5

Significant Audit Findings ...... 5

Accounting Policies ...... 5

Unusual Transactions, Controversial or Emerging Areas ...... 5

Accounting Estimates ...... 6

Disclosures ...... 6

Difficulties Encountered in Performing the Audit ...... 6

Corrected and Uncorrected Misstatements ...... 7

Disagreements with Management ...... 7

Management Representations ...... 7

Management Consultations with Other Independent Accountants ...... 7

Other Audit Findings and Issues ...... 7

Other Information Accompanying the Financial Statements ...... 8

103 This Page Left Intentionally Blank

104 MEMORANDUM ON INTERNAL CONTROL

To the Board of Directors of the Novato Fire Protection District Novato, California

In planning and performing our audit of the basic financial statements of the Novato Fire Protection District (District), in accordance with auditing standards generally accepted in the United States of America, we considered the District’s internal control over financial reporting (internal control) as a basis for designing our auditing procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore material weaknesses or significant deficiencies may exist that were not identified. In addition, because of inherent limitations in internal control, including the possibility of management override of controls, misstatements due to error or fraud may occur and not be detected by such controls. However, as discussed below, we identified certain deficiencies in internal control that we consider to be a material weakness.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the District’s financial statements will not be prevented, or detected and corrected on a timely basis. We consider the deficiencies in internal control included on the Schedule of Material Weaknesses to be material weaknesses.

A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Included in the Schedule of Other Matters are recommendations not meeting the above definitions that we believe are opportunities for strengthening internal controls and operating efficiency.

Management’s written responses included in this report have not been subjected to the audit procedures applied in the audit of the financial statements and, accordingly, we express no opinion on them.

1051 This communication is intended solely for the information and use of management, Board of Directors, others within the organization, and is not intended to be and should not be used by anyone other than these specified parties.

Pleasant Hill, California November 2, 2018

1062 NOVATO FIRE PROTECTION DISTRICT MEMORANDUM ON INTERNAL CONTROL

SCHEDULE OF MATERIAL WEAKNESS

2018 – 001 Finance Division Staffing

Criteria: Adequate staffing of the District’s financial functions is essential to ensure data are processed, recorded timely and reported in a meaningful way. Permanent staff at appropriate levels is needed to provide for good checks and balances and ensure data accuracy is maintained at a high level.

Condition: Since November 2017 the position of Accounting Specialist has been vacant leaving the Finance Division with two full-time employees (Director of Finance and Contracts Administrator/Accounts Payable). While staff closed the District’s books in current year with minimal adjustments, the additional workload shared by them due to the vacancy is significant. In addition, the Director of Finance is scheduled to retire in March 2019, which will leave the District without a professional who is knowledgeable in governmental accounting.

Cause: The Accounting Specialist resigned in October 2017. The District’s recruitment efforts did not result any viable candidates. With the vacant Accounting Specialist position, the workload was distributed between the Contracts Administrator/Accounts Payable, and the Finance Director. This additional workload caused a lack of segregation of duties.

Effect: The above condition does not allow for adequate internal controls. For example, due to lack of other accounting staff, when entering bank deposits, the Director of Finance enters the entry into the financial system, releases the entry for approval and logins to approve the same entry.

Recommendation: We understand that the District is currently looking for a replacement for the retiring Director of Finance. We recommend that the District should also fill the vacant position of Accounting Specialist with someone who is knowledgeable in governmental accounting. This will allow the District to better segregate various financial functions and provide the check and balances that is appropriate.

Management Response:

The District will hire a new Finance Director on December 1, 2018. Effective that date, this will allow for an immediate and sufficient separation of duties between the two Finance Directors. One Finance Director will enter the transactions and the other will approve the transactions, which are now currently performed by the incumbent Finance Director alone. The District will then begin the recruitment process in January 2019 to hire an additional full time Finance Division employee to complement the incoming Finance Director based upon the skills required. Upon hiring the new Finance Division employee, separation of duties would be transitioned and maintained during this period and after the retirement of the outgoing Finance Director in March 2019.

1073 NOVATO FIRE PROTECTION DISTRICT MEMORANDUM ON INTERNAL CONTROL

SCHEDULE OF OTHER MATTERS

New GASB Pronouncements Not Yet Effective

The following comment represents new pronouncements taking effect in the next two years. We have cited them here to keep you abreast of developments:

Effective in fiscal year 2018-19:

GASB 83 - Certain Asset Retirement Obligations

This Statement addresses accounting and financial reporting for certain asset retirement obligations (AROs). An ARO is a legally enforceable liability associated with the retirement of a tangible capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability based on the guidance in this Statement.

GASB 84 – Fiduciary Activities

This Statement establishes criteria for identifying fiduciary activities of all state and local governments. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities.

Effective in fiscal year 2019-20:

GASB 87 – Leases

This Statement will increase the usefulness of governments’ financial statements by requiring reporting of certain lease liabilities that currently are not reported. It will enhance comparability of financial statements among governments by requiring lessees and lessors to report leases under a single model. This Statement also will enhance the decision-usefulness of the information provided to financial statement users by requiring notes to financial statements related to the timing, significance, and purpose of a government’s leasing arrangements.

1084 REQUIRED COMMUNICATIONS

To the Board of Directors of the Novato Fire Protection District Novato, California

We have audited the basic financial statements of the Novato Fire Protection District (District) for the year ended June 30, 2018. Professional standards require that we communicate to you the following information related to our audit under generally accepted auditing standards.

Significant Audit Findings

Accounting Policies

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the District are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year, except as follows:

The following Governmental Accounting Standards Board (GASB) pronouncements became effective, but did not have a material effect on the financial statements:

GASB 81 - Irrevocable Split-Interest Agreements

GASB 85 – Omnibus 2017

GASB 86 – Certain Debt Extinguishment Issues

The following GASB pronouncement becomes effective in fiscal year 2018. As disclosed in Note 1 to the financial statements, this statement required a prior period adjustment for the cumulative effect on the financial statements.

GASB Statement No. 75 – Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions

The objective of this Statement is to improve accounting and financial reporting by state and local governments for postemployment benefits other than pensions (OPEB). The Statement replaces the requirements of Statements No. 45 Accounting and Financial Reporting for Postemployment Benefits Other than Pensions, as amended, and No. 57, OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans, for OPEB.

Unusual Transactions, Controversial or Emerging Areas

We noted no transactions entered into by the District during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

1095 Accounting Estimates

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate affecting the District’s financial statements was:

Estimated Net Pension Liabilities and Pension-Related Deferred Outflows and Inflows of Resources: Management’s estimate of the net pension liabilities and deferred outflows/inflows of resources are disclosed in Note 9 to the financial statements and are based on actuarial studies determined by a consultant, which are based on the experience of the District. We evaluated the key factors and assumptions used to develop the estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.

Estimated Net OPEB Liability and OPEB-Related Deferred Outflows and Inflows of Resources: Management’s estimate of the net OPEB liability is disclosed in Note 10 to the financial statements and is based on actuarial study determined by a consultant, which is based on the experience of the District. We evaluated the key factors and assumptions used to develop the estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.

Estimate of Depreciation: Management’s estimate of the depreciation is based on useful lives determined by management. These lives have been determined by management based on the expected useful life of assets as disclosed in Note 1 to the financial statements. We evaluated the key factors and assumptions used to develop the depreciation estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.

Estimate of Compensated Absences: Accrued compensated absences which are comprised of accrued vacation, holiday, and certain other compensating time is estimated using accumulated unpaid leave hours and hourly pay rates in effect at the end of the fiscal year as disclosed in Note 1 to the financial statements. We evaluated the key factors and assumptions used to develop the accrued compensated absences and determined that it is reasonable in relation to the basic financial statements taken as a whole.

Disclosures

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit

We encountered no significant difficulties in dealing with management in performing and completing our audit.

1106 Corrected and Uncorrected Misstatements

Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.

Professional standards require us to accumulate all known and likely uncorrected misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. We have no such misstatements to report to the Board of Directors.

Disagreements with Management

For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations

We have requested certain representations from management that are included in a management representation letter dated November 2, 2018.

Management Consultations with Other Independent Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the District’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues

We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the District’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

1117 Other Information Accompanying the Financial Statements

We applied certain limited procedures to the required supplementary information that accompanies and supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the required supplementary information and do not express an opinion or provide any assurance on the required supplementary information.

We were not engaged to report on the Introductory and Statistical Sections which accompany the financial statements, but are not required supplementary information. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

******

This information is intended solely for the use of the Board of Directors and management and is not intended to be, and should not be, used by anyone other than these specified parties.

Pleasant Hill, CA November 2, 2018

1128 3

113 Exhibit A

INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING AGREED UPON PROCEDURES FOR THE NOVATO FIRE PROTECTION DISTRICT IN REGARDS TO THE DISTRICT’S AMBULANCE BILLINGS AND RELATED REVENUE COLLECTION CYCLE, INCLUDING BILLINGS HANDLED BY THE DISTRICT ON BEHALF OF ITS CLIENTS DURING THE CALENDAR YEAR 2017

114

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115

Independent Accountant’s Report on Applying Agreed Upon Procedures for the Novato Fire Protection District in Regards to the District’s Ambulance Billings and Related Revenue Collection Cycle, Including Billings Handled by the District on Behalf of its Clients During the calendar year 2017

To the Board of Directors of the Novato Fire Protection District Novato, California

We have performed the procedures described below, which were agreed to by the Novato Fire Protection District (District), to assist you in gaining an understanding of the internal control environment over the District's ambulance billing and related revenue collection cycles, including billings handled by the District on behalf of its clients during the calendar year 2017. The District’s management is responsible for the District’s accounting records and their supporting documents, compliance with its policies and procedures, and the design of its internal control structure. The sufficiency of these procedures is solely the responsibility of the District. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.

Procedures and Findings

The procedures and associated findings are as follows:

1. We interviewed the EMS Billing Analyst to obtain an understanding of the control procedures over the District’s ambulance billing and related revenue collection cycles, including billing handled by the District on behalf of its customers.

2. We obtained the District’s “Billing Listing” worksheets for the District and each of its ten clients from the EMS Billing Analyst. We noted that there were 19,812 billing claims generated during calendar year 2017 as follows: Client Number of Claims Name (Billings) City of Albany 889 Bodega Bay 20 City of Coalinga 1,744 Town of Corte Madera 1,096 Ebbetts Pass 586 Indian Wells 505 City of Kingsburg 1,285 Marin County 689 Northshore 1,720 City of Novato 3,522 City of Rancho Mirage 1,063 RVPA 612 City of Sanger 2,714 SMEMPS 2,459 South San Francisco 908

Total 19,812 T 925.930.0902 Accountancy Corporation F 925.930.0135 3478 Buskirk Avenue, Suite 215 e [email protected] Pleasant Hill, CA 94523 w mazeaasociates.com 116

3. We selected 596 transactions, achieving three-percent coverage over total transactions. In order to verify the internal control environment as we understood in #1 above, we performed the following on the selected billing claims:

a. We verified the selected bills for clerical accuracy by recalculating the bills and agreeing the charges on the bills to supporting documents.

Exceptions/comments:

 For three selected patient billings, the District was unable to provide documentation to substantiate receipt of bill payments.

b. We compared the individual charges on each selected bill to the applicable “Charge Code” listing for accuracy.

Exceptions/comments: None noted.

c. For each selected bill, we reviewed the ending balance of the patient’s account to determine if any changes were made between the billing date and June 28, 2018. Any changes in the patient’s account were investigated. Reasons for changes were: (i) payments made by patient and/or their insurance companies, (ii) bad debt write-off if account is sent to collection, (iii) adjustment made due to financial hardship, (iv) adjustment made if the patient resided within the jurisdiction of the respective District’s client, (v) adjustment made if patient is covered by Medicare or Medicaid, and (vi) insurance accepted loss adjustments. Depending on the reason for the change, we performed one of the following:

i. Payments made by patients and/or patients’ insurance companies

The District does not receive any of the ambulance bill payments directly. Patients and insurance companies make payments by (1) depositing them directly to the District’s or its clients’ lockboxes, (2) mail payments directly to the District’s or its clients’ bank accounts, or (3) make payments through credit cards.

For the applicable selected transactions, we traced the payments to each entity’s lockbox reports or to a remittance advice received by the District from its clients.

Exceptions/comments: None noted.

117

ii. Bad debt write-off-accounts sent to collection

For accounts that have been outstanding for 45 days, the District follows up with the patients or their insurance companies. If there is no resolution after 90 to 120 days, the District forwards the patient’s information to a collection agency designated by District’s clients. Once the patient’s information is sent to collection, the District will then write-off these outstanding accounts and sends the write-off reports to the respective clients.

We verified with Resolve, a third party collection agency, that the District had been sending them collection reports.

Exceptions/comments: None noted. iii. Bad debt write-off due to financial hardship

For the applicable selected transactions, we traced the write-offs to approval issued by each of the District’s clients, either authorized by the governing board or its Fire Chief.

Exceptions/comments: None noted. iv. Adjustment made if the patients resided within the jurisdiction of the respective entity at the time of the call

Resident adjustments, as indicated on the bills, represent the actual charges for services provided to the patients less any payments received from the patients and their insurance companies. The determination of whether a patient qualifies as a resident is indicated on the patient’s billing address entered by the paramedic who responded to the call. Novato and Kingsburg also provide a list of qualified residents to the District.

For the applicable selected transactions, we verified their residence status.

Exceptions/comments: None noted v. Medicaid/Medicare accepted loss adjustments

By government statutes, patients covered by government insurance can only be billed up to a certain dollar threshold. If charges to patient exceed this threshold and the patient has no means of paying the difference, an adjustment is made to patient’s account.

For the applicable selected transactions, we verified that patients whose accounts were adjusted for Medicaid/Medicare accepted loss were indeed covered by government insurance as indicated on the patients’ bills, which was entered by the paramedics who responded to the calls.

Exceptions/comments: None noted.

118 vi. Insurance accepted loss adjustments

When a patient's insurance paid a portion of the bill on behalf of the patient and the District determines that the patient cannot pay the balance; the District or the District's client accepts the loss of revenue.

Exceptions/comments: None noted.

********************

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not conduct an examination or review, the objective of which would be the expression of an opinion on the internal control environment over the District's ambulance billing and related revenue collection cycles, including billings handled by the District on behalf of its clients during the calendar year 2017. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

This report is intended solely for the information and use of the District and is not intended to be used and should not be used by anyone other than the specified parties; however, this restriction is not intended to limit the distribution of this report, which is a matter of public record.

Pleasant Hill, California October 1, 2018

119 4

120 Exhibit A

INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING AGREED UPON PROCEDURES FOR THE NOVATO FIRE PROTECTION DISTRICT IN REGARDS TO CERTAIN DISBURSEMENTS MADE BY THE DISTRICT DURING THE CALENDAR YEAR ENDED DECEMBER 31, 2017

121

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122

Independent Accountant’s Report on Applying Agreed Upon Procedures for the Novato Fire Protection District in Regards to Certain Disbursements Made by the District during the Calendar Year Ended December 31, 2017

To the Board of Directors of the Novato Fire Protection District Novato, California

We have performed the procedures described below, which were agreed to by the Novato Fire Protection District (District), to assist you in assessing whether purchases and credit card transactions made by the District were in compliance with its policies and procedures during the calendar year 2017. The District’s management is responsible for the District’s accounting records and their supporting documents, compliance with its policies and procedures, and the design of its internal control structure. The sufficiency of these procedures is solely the responsibility of the District. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.

Procedures and Findings

The procedures and associated findings are as follows:

1. We obtained the following policies and procedures from the “Novato Fire District Operations Manual Book No. 1 Organization” provided by the District Management:

a. Chapter IX Finance, Subject 6 Purchasing, Code 1-IX-6, dated April 27, 2015, (referred to as “Purchasing Policy” below).

b. Chapter IX Finance, Subject 22 Credit Card Purchases, Code 1-IX-22, dated April 8, 2013 (referred to as “Credit Card Policy” below).

c. Chapter IX Finance, Subject 17 District Check Writing, Code 1-IX-17, dated February 16, 2015 (referred to as “Check Writing Policy” below).

2. We obtained the following policies and procedures from the “Novato Fire Protection District Fire Policy Manual” provided by the District Management:

a. Policy 212, Purchasing, dated May 30, 2017, (referred to as “Purchasing Policy” below).

b. Policy 215, dated May 30, 2017 (referred to as “Credit Card Policy” below).

c. Policy 214, District Check Writing, dated May 30, 2017 (referred to as “Check Writing Policy” below).

T 925.930.0902 Accountancy Corporation F 925.930.0135

3478 Buskirk Avenue, Suite 215 E [email protected] Pleasant Hill , CA 94523 w mazeassociates.com 123 3. We obtained the "Credit Cards" worksheet file from the District Management. From the worksheet file provided we noted the District had made one thousand and one hundred sixty­ eight credit card transactions during calendar year 2017. From these transactions, we selected five percent (5%) or fifty-nine transactions and verified compliance of each transaction with the policies and procedures noted on #1 above. During our testing, we noted the following:

a. Per Section 17.02-Dl of the District's Check Writing Policy, to ensure that any one person cannot issue a check alone, the person who authorizes the expenditure cannot also sign the check. During our testing, we noted that there was one instance which the employee who authorized the expenditures signed the checks for payments to the credit card company that included those transactions. Therefore, this transaction is not in compliance with the above Policy.

4. We obtained the check register file through QuickBooks from the District Management. From this file we noted the District made two thousand and sixty-five disbursements through the accounts payable module in calendar year 2017. From these transactions, we selected five percent (5%) or one hundred and three transactions and verified compliance of each transaction with the policies and procedures noted on #1 above. No exceptions were noted.

***** ******* ******* *

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion on whether purchases and credit card transactions made by the District were in compliance with its policies and procedures during the calendar year 2017. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

This report is intended solely for the information and use of the District and is not intended to be used and should not be used by anyone other than the specified parties; however, this restriction is not intended to limit the distribution of this report, which is a matter of public record.

Pleasant Hill, California October 1, 2018

124 125 Exhibit 1

RESOLUTION NO. 2018-13

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE NOVATO FIRE PROTECTION DISTRICT RATIFYING THE EMPLOYMENT AGREEMENT BETWEEN THE NOVATO FIRE PROTECTION DISTRICT AND FINANCE DIRECTOR JOSEPH VALENTI

WHEREAS, Finance Director Joseph Valenti is a non-represented employee of the Novato Fire Protection District; and

WHEREAS, Finance Director Joseph Valenti provides a valuable service and leadership to the Novato Fire Protection District; and

WHEREAS, the District, via its representative, has negotiated salary and benefits of Finance Director Joseph Valenti; and

WHEREAS, the Board of Directors finds that salary and benefits for Finance Director Joseph Valenti, as described in the Employment Agreement attached hereto as Exhibit A, are necessary to maintain a competitive salary and benefit plan and effectively retain District employees;

NOW, THEREFORE, IT IS HEREBY RESOLVED as follows:

1. The President of the Board of the Directors is authorized to execute the Employment Agreement attached hereto as Exhibit A and bind the District to the terms thereof.

PASSED AND ADOPTED by the Board of Directors of the Novato Fire Protection District, County of Marin, State of California, this 14th day of November, 2018, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

______President, Board of Directors

Attest:

126 Exhibit 2

Employment Agreement

Between

Novato Fire Protection District

And

Finance Director Joseph Valenti

1 November 1, 2018 127 TABLE OF CONTENTS:

Article I: Full Understanding and Agreement

Article II: For Cause Employment

Article III: Termination of Agreement

Article IV: Salary

Article V: Benefits

Article VI: Leaves

Article VII: Retirement

Article VIII: Driver’s License Requirements

Article IX: Existing District Personnel Rules, Policies, and Procedures

Article X: Additional Provisions

2 November 1, 2018 128 Employment Agreement

THIS AGREEMENT (“Agreement”) is entered into by and between the NOVATO FIRE PROTECTION DISTRICT (“District”) and the Finance Director Joseph Valenti (“Finance Director”). This employment agreement will be in effect from December 1, 2018, through June 30, 2021, unless earlier terminated pursuant to the provisions of Articles II and III.

ARTICLE I - FULL UNDERSTANDING AND AGREEMENT

This Agreement will serve to memorialize the understanding of the parties regarding the Finance Director’s terms and conditions of employment with the District. No modification or amendment of any of the provisions of this Agreement shall be effective unless approved in writing and signed by both parties.

ARTICLE II – FOR CAUSE EMPLOYMENT

The Finance Director shall serve a 12-month probationary period during which the Finance Director’s employment may be terminated at any time without cause. After satisfactorily completing the 12-month probation period, the Finance Director’s employment will be subject to all applicable District personnel rules and regulations pertaining to performance and discipline. It is understood and agreed that the Finance Director serves as a “for cause” employee, meaning his employment and this Agreement with the District may be terminated by the District for reasons and in the procedural manner provided by the District’s personnel rules in addition to the provisions of Article III.

ARTICLE III – TERMINATION OF AGREEMENT

A. Probation Period. The Finance Director shall serve a 12-month probationary period during which the Finance Director’s employment may be terminated at any time without cause. In the event this Agreement is terminated pursuant to this Article III.A., the Finance Director shall be paid for all days of service completed, and this Agreement shall be terminated.

B. For Cause Termination. After satisfactorily completing the 12-month probationary period, the Finance Director’s employment with the District shall be subject to all applicable District personnel rules and regulations pertaining to performance and discipline. The District may terminate the Finance Director’s employment and this Agreement for reasons and in the procedural manner provided by the District’s personnel rules. In the event this Agreement is terminated pursuant to this Article III.B., the Finance Director shall be paid for all days of service completed and any unused accrued vacation, and this Agreement shall be terminated.

C. Mutual Agreement. This Agreement may be terminated at any time by mutual agreement of the District and the Finance Director on such terms and conditions agreed to by the parties subject to the limitations of this Agreement. 3 November 1, 2018 129 D. Termination by the Finance Director. The Finance Director may terminate this Agreement by providing 30-days written notice to the District. In the event this Agreement is terminated by the Finance Director in accordance with this Article III.D., the Finance Director shall be paid for all days of service completed and any unused accrued vacation, and this Agreement shall be terminated.

ARTICLE IV – SALARY

The Finance Director’s salary shall be as follows, effective December 1, 2018:

1. Initial base salary of $12,007.00 per month; $144,084.00 per year 2. Effective April 1, 2019, or upon retirement of the current Finance Director (whichever is sooner), the District will increase the base salary of the Finance Director to $12,916.67 per month; $155,000 per year. 3. Effective December 1, 2019, the District will increase the base salary of the Finance Directory by 2%. 4. Effective December 1, 2020, the District will increase the base salary of the Finance Director by 1%.

ARTICLE V – BENEFITS

The Finance Director is eligible for the following benefits:

A. Deferred Compensation (457 Plan) Contributions

The District will contribute up to $150.00 per month dollar for dollar match toward the Finance Director’s deferred compensation (457) plan, provided the Finance Director contributes at least $150.00 per month to his deferred compensation plan.

B. Compensatory Time Pay

1. Forty (40) hours of Compensatory Time (CTO) will be given to the Finance Director on January 1, 2019 and January 1, 2020.

2. CTO On may be accrued up to a maximum of 96 hours. CTO On hours in excess of 96 shall be cashed out.

3. CTO On time older than one year shall be cashed out.

4. Compensatory Time (CTO) is non-pensionable.

5. CTO Off time may be used in minimum increments of 1 hour.

4 November 1, 2018 130 C. Continuing Education Leave

Continuing education leave for the Finance Director includes 40 hours per calendar year of leave time to attend academic courses for the specific purpose of obtaining Certified Public Finance Officer (CPFO) certification. The District will provide for time off, course materials, and tuition only.

D. Physical Fitness

The Finance Director may use Physical Fitness time per the District’s physical fitness policy.

E. Health Insurance – Medical

The District requires all employees to have a medical insurance plan. Employees choosing to waive District-sponsored medical coverage shall submit a Waiver of Medical Insurance Coverage form.

1. Medical Insurance: District Employer Contribution for Medical Insurance Benefits

The District has contracted with the CalPERS Health Benefits Program for the purpose of providing the Finance Director and their dependents with access to medical insurance benefits. The Finance Director must comply with all applicable rules and regulations of the CalPERS Health Benefits Program and the Public Employees Medical and Hospital Care Act (“PEMHCA”).

The amount required by Government Code section 22892 shall be the District’s Employer Contribution for medical insurance benefits. The District agrees to pay this contribution only to the extent mandated by law and only as long as the District participates in the PEMHCA plan.

The District shall provide a maximum employer contribution that is equal to the minimum contribution required under the PEMHCA.

a. Supplemental Benefit Allowance

The District provides a Supplemental Benefit Allowance to all full-time employees eligible to participate in the District’s medical insurance benefits. Receipt of any Supplemental Benefit Allowance shall be in addition to the District Employer Contribution that is provided in the previous paragraphs.

5 November 1, 2018 131 The Supplemental Benefit Allowance provided to an employee shall be determined based on an employee’s participation level. Any Supplemental Benefit Allowance can only be used by an employee to offset the cost of participation in District-sponsored medical benefits that are available through an IRS Code section 125 cafeteria plan. Upon the effective date of this Agreement, the District shall provide a Supplemental Benefit Allowance that when added to the PEMHCA contribution totals 80% of the Kaiser HMO premium for active employees who enroll in medical insurance for Employee Only, Employee + 1 Dependent, or Employee + Family.

The District’s contribution towards medical insurance premiums is based upon the CalPERS Kaiser HMO premium in 2015. This rate shall be adjusted annually based upon the Kaiser HMO premium.

The Finance Director is responsible for paying the difference between the cost of their selected medical insurance premium and the established Supplemental Benefit Allowance.

b. Section 125 Cafeteria Plan

The District maintains a cafeteria plan pursuant to Section 125 of the Internal Revenue Code for the purpose of providing employees with access to various health benefits.

2. Effective November 16, 2018, the District shall establish a Retirement Health Savings (“RHS”) plan that will provide tax advantaged income to pay for retirement medical insurance premiums. The District shall contribute $150.00 per month to the mandatory employee contribution of $75.00 per month for a total of $225.00 per month.

Both employee and District contributions shall be adjusted annually beginning June 30, 2019, at a percentage rate equal to the United States Department of Labor, Bureau of Labor Statistics, San Francisco-Oakland- San Jose annual consumer price index (“CPI”).

3. Members hired on or after July 1, 2009, may purchase medical insurance through the District in retirement, and the District will pay the minimum contribution required under the PEMHCA law.

6 November 1, 2018 132 F. Dental Insurance

The District shall pay 100% of the premium for dental coverage for the Finance Director and their dependents.

1. Dental Insurance in Retirement: Retired members may purchase dental insurance through the District for themselves and their eligible dependents. The retired member pays 100% of the premium cost.

G. Vision Insurance

The District shall pay 100% of the premium for vision coverage for the Finance Director and their dependents.

1. Vision Insurance in Retirement: Retired members may purchase vision insurance through the District for themselves and their eligible dependents. The retired member pays 100% of the premium cost.

H. Marin County Employee’s Retirement Association

1. Effective the first pay period after the date of adoption of this Agreement, the Finance Director shall be responsible for 100% of their retirement contribution to the Marin County Employee’s Retirement Association (“MCERA”).

I. Life Insurance

The District will contribute twelve dollars ($12.00) per month toward life insurance plan(s) and will deduct the remaining required premium from the Finance Director’s paycheck. The Finance Director will be responsible for the full premium amount of additional voluntary life insurance coverage through the District plan.

J. Disability – AFLAC Insurance, All Tiers

The District will contribute $150.00 per month to the base salary for disability insurance for the Finance Director.

K. Employee Assistance Program (“EAP”)

The Finance Director may participate in any Employee Assistance Program offered to District employees. The current EAP program through the Managed Health Network (“MHN”) offers employees and their dependents ten (10) counseling sessions per incident per year along with on-line services.

7 November 1, 2018 133 L. Educational Incentive Contributions to 457 Plan

1. The Finance Director may earn a maximum of 3% of their base salary from educational incentives for the following items:

Master’s Degree or CPA – 2%

GFOA – Certified Public Finance Officer (CPFO) – 1%

2. Education incentive payments may not be used as a form of retirement subvention.

3. The Educational Incentive amount shall be deposited into the Finance Director’s deferred compensation plan.

4. The Finance Director must have an active District-sponsored 457 Plan account to be eligible to receive the Educational Incentive pay.

5. The Educational Incentive amount earned shall not be pensionable.

M.. Excess Sick Leave – Retirement

A day-shift employee’s accumulated sick leave may be applied toward retirement up to a cap of 2,080 hours.

ARTICLE VI – LEAVES

This section includes descriptions for the different type of leave programs available to the Finance Director.

A. Bereavement Leave

See Policy 1049 for information on Bereavement Leave.

B. Catastrophic Leave

See Policy 1049 for information on Catastrophic Leave.

C. FMLA Leave

See Policy 1038 for information and requirements for FMLA.

D. Floating Holidays

1. The Finance Director shall receive 16 hours of Floating Holiday time annually.

2. Floating Holiday leave must be used in 4-hour or greater increments.

8 November 1, 2018 134 3. If the Finance Director has a Floating Holiday hour balance of less than four (4) hours, he may use the accrued hours in any increment up to the maximum of their accrued vacation hours.

E. Sick Leave

See Policy 1050 for information on Sick Leave.

1. The Finance Director shall accrue sick leave at a rate of 8.5 hours per month.

2. A day-shift employee’s accumulated sick leave may be applied toward retirement up to a cap of 2,080 hours.

F. Sick Leave Incentive

1. The Finance Director shall receive the equivalent of 8.5 hours of pay for each quarter of the year in which Sick Leave is not used.

2. FMLA leave shall not be considered as Sick Leave.

3. The 8.5 hours of pay shall be contributed into the Finance Director’s deferred compensation account (457 Plan).

G. Excess Sick Leave Contribution to Deferred Compensation (457 Plan)

1. Upon request, the District will contribute to the Finance Director’s deferred compensation account an amount equivalent to the hours in his sick leave bank in excess of 500 hours.

2. The Finance Director must request this transfer of excess sick leave hours by the first pay period in January.

3. If the Finance Director has less than 500 hours, he may not request a transfer; in addition, no transfer of sick leave hours shall cause their sick leave bank to contain less than 500 hours.

4. The transferred sick leave shall be calculated at 50% of the Finance Director’s hourly rate.

9 November 1, 2018 135 H. Office Holidays

Paid holidays for management and administrative support staff members are: New Year’s Day, Martin Luther King Jr.’s birthday, Presidents Day, Memorial Day, Independence Day, Labor Day, Veterans Day, Thanksgiving, Friday following Thanksgiving, a 4-hour (p.m.) holiday on weekday Christmas Eve Day, and Christmas.

I. Vacation

See Policy 1049 for information on Vacation.

1. The Finance Director shall receive Vacation Leave based upon his completed years of service, following the District’s Vacation policy. Vacation accrual begins on date of hire and is prorated until the end of the calendar year. For purposes of calculating years of service, the hire date is considered to be January 1 of the year an employee is hired.

EXAMPLE: An employee hired on April 1, 2000, will have his/her years of service calculated for vacation leave purposes with a hire date of January 1, 2000.

2. Vacation leave must be used in 4 hour or greater increments.

3. If the Finance Director has a vacation hour balance of less than four (4) hours, he may use the accrued hours in any increment up to the maximum of their accrued vacation hours.

4. Vacation may not be accrued in excess of two times the Finance Director’s annual accrual rate. The Finance Director will cease to accrue vacation once he has accrued twice their annual vacation accrual until such time as their accrued vacation is reduced below this limit.

J. Vacation Cash Out

See Policy 1049 for information on Vacation Cash Out.

10 November 1, 2018 136

ARTICLE VII – RETIREMENT

A. PEPRA Retired Employees

Effective January 1, 2013, the District will comply with the PEPRA Tier for all employees hired on or after this date.

1. 2% at age 62.

2. Annual Cost of Living Adjustment not to exceed 2%.

3. Highest three (3)-year period for determining final compensation for retirement pay.

ARTICLE VIII – DRIVER’S LICENSE REQUIREMENTS

The Finance Director is required to possess a valid California Driver’s License, Class C.

ARTICLE IX – EXISTING DISTRICT PERSONNEL RULES, POLICES, AND PROCEDURES

Unless changed by the express terms of this Agreement, all terms and conditions of employment established by written District personnel rules, policies, and procedures in effect at the time of adoption of this Agreement shall remain in full force and effect unless and until otherwise modified in accordance with State law.

ARTICLE X – ADDITIONAL PROVISIONS

A. Reimbursement of Salary and Criminal Legal Defense if Convicted of a Crime. In accordance with the requirements of AB 1344, in the event this contract is terminated, any cash settlement paid to the Finance Director related to such termination shall be fully reimbursed to the District in the event the Finance Director is convicted of a crime involving an abuse of office or position as described in Government Code section 53243.4. In addition, any funds paid for salary during a paid administrative leave pending an investigation into, or funds paid for criminal defense of, charges of abuse of office or position shall be fully reimbursed to the District in the event the Finance Director is convicted of such crime. Said reimbursement shall be made within thirty (30) days of conviction, regardless of any appeal, and may be deducted from any wages, settlements, or payments due the Finance Director under this Agreement, including under Article III above. Nothing contained herein shall preclude other means of obtaining reimbursement.

11 November 1, 2018 137 B. Notice of Finalist in Search. In all cases the Finance Director shall immediately notify the Board of Directors should he become a finalist in the selection process for a position with any other organization.

C. Complete Agreement. This Agreement is the full, complete, and final expression of the Agreement between the parties hereto, concerning the Finance Director’s employment with the District. This Agreement supersedes, replaces, and terminates all prior negotiations and all agreements proposed or otherwise, whether written or oral, concerning the subject matter hereof.

D. Waiver. No waiver of any breach of any term or provision of this Agreement shall be construed to be, nor shall it be, a waiver of any other breach of this Agreement. No waiver shall be binding unless in writing and signed by the party waiving the breach. Any waiver by the District shall require approval of the Board of Directors.

E. Amendment. This Agreement may be changed, modified, or amended by mutual consent of the parties. Such changes, modifications, or amendments shall be reduced to writing and signed by both parties. Any amendment of this Agreement shall require approval of the Board of Directors.

F. Severability. It is the desire of the parties that this Agreement be binding and enforceable to the maximum extent permitted by law. If a court of competent jurisdiction should rule that any provision of this Agreement is invalid, for any reason whatsoever, such ruling shall not affect the validity of the remaining portions of the Agreement, and the same shall continue in full force and effect.

G. Governing Law. This Agreement has been negotiated and entered into in the State of California and this Agreement is subject to all applicable laws of the State of California, rules and regulations of the District, all of which are made a part of the terms and conditions of this Agreement as though set forth herein.

H. Counterparts. This Agreement may be executed by the parties in counterparts each of which shall be deemed an original, but all of which together shall constitute one and the same instrument. The parties specifically agree that signatures on this Agreement received by facsimile or electronic transmission (i.e., a PDF version) shall be legally binding and that each party is entitled and authorized to rely on the signatures transmitted by facsimile or electronically of the other parties as if they were original signatures.

12 November 1, 2018 138 I hereby accept all terms and conditions of the above Employment Agreement.

______Finance Director Joseph Valenti Date

Accepted by the Novato Fire Protection District

______Board Chair on behalf of the Novato Fire Protection District Date

13 November 1, 2018 139 Exhibit 3 Finance Director Cost Analysis 12/1/2018 to 6/30/2021

Effective Effective Effective Effective 12/1/2018 - 4/1/2019 - 12/1/2019 - 12/1/2020 - Rate 3/31/2019 11/30/2019 11/30/2020 6/30/2021 Total

COLA % 0.0% 0.0% 2.0% 1.0%

Monthly base salary 12,007 12,917 12,917 13,175 COLA - - 258 132

Pensionable earnings 12,007 12,917 13,175 13,307

Member contribution rate 9.30% 9.30% 9.30% 9.30% District subvention rate 0.00% 0.00% 0.00% 0.00% Net member contribution rate 9.30% 9.30% 9.30% 9.30%

District subvention - - - -

Retirement employer contribution rate 18.07% 18.07% 18.07% 18.07% 18.07% District employer contribution 2,170 2,334 2,381 2,405 Total subvention & employer retirement 2,170 2,334 2,381 2,405 Medicare 1.45% 174 187 191 193 Education incentive - 457 3.00% 360 388 395 399 CTO cash out 40 231 248 253 256 Sick incentive 8.5 196 211 215 218 457 match 150 150 150 150 150 Medical 1,997.45 1,598 1,598 1,598 1,598 Dental 277.82 278 278 278 278 Vision 23.20 23 23 23 23 Disability - AFLAC 150.00 150 150 150 150 Retirement health savings 150.00 150 150 150 150

Total benefits & other compensation 5,480 5,717 5,785 5,819 -

Total monthly costs 17,487 18,634 18,960 19,126 -

Months F/Y 2018/19 4 3 - -

Total Costs by Fiscal Year - 2018/19 69,949 55,903 - - 125,852

Months F/Y 2019/20 - 5 7 -

Total Costs by Fiscal Year - 2019/20 - 93,172 132,721 - 225,893

Months F/Y 2020/21 - - 5 7

Total Costs by Fiscal Year - 2020/21 - - 94,801 133,884 228,685

Total Costs Entire Contract 580,430

140

Committee Reports Section

1. MERA

2. Finance Committee

141

Financial Reports Section

142 143 Novato Fire Protection District Revenues, Expenditures and Changes in Fund Balance July 1, 2018 to September 30, 2018

Month Year Variance Percent Variance Percent Ended to Date Revised Over Revised Original Over Original Account Code Sep-30-2018 Sep-30-2018 Budget (Under) Budget Budget (Under) Budget

9001 · Current Secured - - 17,908,366.00 (17,908,366.00) 0.0% 17,908,366.00 (17,908,366.00) 0.0% 9002 · Current Unsecured - - 336,637.00 (336,637.00) 0.0% 336,637.00 (336,637.00) 0.0% 9006 · Prior Unsecured - - 17,750.00 (17,750.00) 0.0% 17,750.00 (17,750.00) 0.0% 9007 · Special Assessment - - 5,574,646.00 (5,574,646.00) 0.0% 5,574,646.00 (5,574,646.00) 0.0% 9041 · Supplemental Assessment Current - - 433,791.00 (433,791.00) 0.0% 433,791.00 (433,791.00) 0.0% 9042 · Supplemental Assessment Unsec - - 6,234.00 (6,234.00) 0.0% 6,234.00 (6,234.00) 0.0% 9043 · Supplemental Assessment Redemp. - - 5,687.00 (5,687.00) 0.0% 5,687.00 (5,687.00) 0.0% 9045 · Novato Hamilton RDA - - 487,265.00 (487,265.00) 0.0% 487,265.00 (487,265.00) 0.0% 9046 · Education Rev Augm Fund-Redist 53,209.38 53,209.38 1,695,499.00 (1,642,289.62) 3.1% 1,695,499.00 (1,642,289.62) 3.1% 9047 · Novato Downtown Redevelopment - - 80,295.00 (80,295.00) 0.0% 80,295.00 (80,295.00) 0.0%

Sub-total Property Taxes 53,209.38 53,209.38 26,546,170.00 (26,492,960.62) 0.2% 26,546,170.00 (26,492,960.62) 0.2%

9201 · Interest 19.26 52.14 68,084.00 (68,031.86) 0.1% 68,084.00 (68,031.86) 0.1%

Sub-total Interest Income 19.26 52.14 68,084.00 (68,031.86) 0.1% 68,084.00 (68,031.86) 0.1%

9280 · State Homeowners Prop Tax Reduc - - 84,756.00 (84,756.00) 0.0% 84,756.00 (84,756.00) 0.0% 9367 · Other State Aid, Grant - 21,492.76 245,000.00 (223,507.24) 8.8% 245,000.00 (223,507.24) 8.8%

Sub-total Intergovernmental - 21,492.76 329,756.00 (308,263.24) 6.5% 329,756.00 (308,263.24) 6.5%

9576 · CPR Class Fees - - 1,290.00 (1,290.00) 0.0% 1,290.00 (1,290.00) 0.0% 9925 · GEMT Revenue - - 50,000.00 (50,000.00) 0.0% 50,000.00 (50,000.00) 0.0% 9931 · Outside Agency Amb Bill Serv 18,076.25 62,893.79 57,000.00 5,893.79 110.3% 57,000.00 5,893.79 110.3% 9932 · Novato Ambulance Service Fees 352,199.34 648,283.79 2,150,000.00 (1,501,716.21) 30.2% 2,150,000.00 (1,501,716.21) 30.2% 9935 · Plan Checks 2,464.00 10,206.00 28,340.00 (18,134.00) 36.0% 28,340.00 (18,134.00) 36.0% 9945 · MERA & HazMat Admin Services - 15,358.89 66,023.00 (50,664.11) 23.3% 66,023.00 (50,664.11) 23.3%

Sub-total Charges for Services 372,739.59 736,742.47 2,352,653.00 (1,615,910.53) 31.3% 2,352,653.00 (1,615,910.53) 31.3%

Page 1 of 6

144 Novato Fire Protection District Revenues, Expenditures and Changes in Fund Balance July 1, 2018 to September 30, 2018

Month Year Variance Percent Variance Percent Ended to Date Revised Over Revised Original Over Original Account Code Sep-30-2018 Sep-30-2018 Budget (Under) Budget Budget (Under) Budget

9250 · Parking Lot Rent - 5,000.00 30,000.00 (25,000.00) 16.7% 30,000.00 (25,000.00) 16.7% 9936 · Sale of Assets - 45,296.03 - 45,296.03 0.0% - 45,296.03 0.0% 9940 · Other Refunds/Reimbursements 22,950.76 25,615.24 20,000.00 5,615.24 128.1% 20,000.00 5,615.24 128.1% 9942 · OES Reimbursements - 106,609.26 1,141,503.00 (1,034,893.74) 9.3% 1,141,503.00 (1,034,893.74) 9.3%

Sub-total Other Revenue 22,950.76 182,520.53 1,191,503.00 (1,008,982.47) 15.3% 1,191,503.00 (1,008,982.47) 15.3%

Total Revenues 448,918.99 994,017.28 30,488,166.00 (29,494,148.72) 3.3% 30,488,166.00 (29,494,148.72) 3.3%

Page 2 of 6

145 Novato Fire Protection District Revenues, Expenditures and Changes in Fund Balance July 1, 2018 to September 30, 2018

Month Year Variance Percent Variance Percent Ended to Date Revised Over Revised Original Over Original Account Code Sep-30-2018 Sep-30-2018 Budget (Under) Budget Budget (Under) Budget

1003 · Regular Staff Salaries 773,973.24 2,290,747.93 9,472,387.00 (7,181,639.07) 24.2% 9,472,387.00 (7,181,639.07) 24.2% 1019 · CTO Pay 54,069.50 189,469.73 1,276,900.00 (1,087,430.27) 14.8% 1,276,900.00 (1,087,430.27) 14.8% 1020 · Overtime - Callback 243,946.49 813,395.01 2,627,250.00 (1,813,854.99) 31.0% 2,627,250.00 (1,813,854.99) 31.0% 1021 · Out of Class Pay 333.60 1,982.04 31,000.00 (29,017.96) 6.4% 31,000.00 (29,017.96) 6.4% 1022 · Director Fees 1,100.00 3,100.00 12,000.00 (8,900.00) 25.8% 12,000.00 (8,900.00) 25.8% 1023 · Response Pay 1,282.42 2,129.29 13,000.00 (10,870.71) 16.4% 13,000.00 (10,870.71) 16.4% 1025 · Vacation Pay - 9,758.21 389,000.00 (379,241.79) 2.5% 389,000.00 (379,241.79) 2.5% 1026 · Education Incentive 3,950.00 11,950.00 57,000.00 (45,050.00) 21.0% 57,000.00 (45,050.00) 21.0% 1402 · Retirement 392,479.92 1,165,425.96 5,053,000.00 (3,887,574.04) 23.1% 5,053,000.00 (3,887,574.04) 23.1% 1404 · FICA Medicare 14,452.04 45,014.44 216,900.00 (171,885.56) 20.8% 216,900.00 (171,885.56) 20.8% 1502 · Life Insurance 538.24 3,587.77 29,000.00 (25,412.23) 12.4% 29,000.00 (25,412.23) 12.4% 1510 · Dental Insurance 20,545.08 59,813.24 268,000.00 (208,186.76) 22.3% 268,000.00 (208,186.76) 22.3% 1512 · Flexible Savings Account (2,726.40) (5,333.73) - (5,333.73) 0.0% - (5,333.73) 0.0% 1513 · Health Insurance 165,928.17 485,832.07 3,815,000.00 (3,329,167.93) 12.7% 3,815,000.00 (3,329,167.93) 12.7% 1514 · Vision Plan 1,677.08 4,880.79 23,000.00 (18,119.21) 21.2% 23,000.00 (18,119.21) 21.2% 1517 · Administrative Allowance 1,200.00 3,600.00 16,200.00 (12,600.00) 22.2% 16,200.00 (12,600.00) 22.2% 1701 · Workers' Compensation (9,918.12) 200,506.43 1,315,418.00 (1,114,911.57) 15.2% 1,315,418.00 (1,114,911.57) 15.2% 1703 · Physicals - - 45,521.00 (45,521.00) 0.0% 45,521.00 (45,521.00) 0.0% 1704 · Sick Leave Buyback - 16,365.91 117,000.00 (100,634.09) 14.0% 117,000.00 (100,634.09) 14.0% 1706 · Deferred Compensation 21,302.54 83,665.93 342,700.00 (259,034.07) 24.4% 342,700.00 (259,034.07) 24.4%

Total Salaries and Benefits 1,684,133.80 5,385,891.02 25,120,276.00 (19,734,384.98) 21.4% 25,120,276.00 (19,734,384.98) 21.4%

Page 3 of 6

146 Novato Fire Protection District Revenues, Expenditures and Changes in Fund Balance July 1, 2018 to September 30, 2018

Month Year Variance Percent Variance Percent Ended to Date Revised Over Revised Original Over Original Account Code Sep-30-2018 Sep-30-2018 Budget (Under) Budget Budget (Under) Budget

2020 · Cal-OSHA Requirements 114,411.60 123,205.57 236,000.00 (112,794.43) 52.2% 236,000.00 (112,794.43) 52.2% 2021 · Clothing 59.00 86.75 2,500.00 (2,413.25) 3.5% 2,500.00 (2,413.25) 3.5% 2024 · First Aid Supplies 7,026.14 25,876.89 124,300.00 (98,423.11) 20.8% 124,300.00 (98,423.11) 20.8% 2025 · Oxygen 218.28 218.28 5,700.00 (5,481.72) 3.8% 5,700.00 (5,481.72) 3.8% 2026 · Investigative Tools - 232.45 2,000.00 (1,767.55) 11.6% 2,000.00 (1,767.55) 11.6% 2027 · Tool Replacement - 625.00 3,500.00 (2,875.00) 17.9% 3,500.00 (2,875.00) 17.9% 2028 · Board Expense 676.39 3,306.39 11,000.00 (7,693.61) 30.1% 11,000.00 (7,693.61) 30.1% 2029 · Advertising 295.00 1,430.20 10,500.00 (9,069.80) 13.6% 10,500.00 (9,069.80) 13.6% 2034 · Outside Assistance 23,293.77 104,391.92 228,340.00 (123,948.08) 45.7% 228,340.00 (123,948.08) 45.7% 2039 · Schools and Seminars (51.42) 2,661.83 54,250.00 (51,588.17) 4.9% 54,250.00 (51,588.17) 4.9% 2040 · Training Aids and Materials 448.45 2,398.66 30,850.00 (28,451.34) 7.8% 30,850.00 (28,451.34) 7.8% 2041 · Food 1,264.07 3,479.28 15,000.00 (11,520.72) 23.2% 15,000.00 (11,520.72) 23.2% 2042 · Extinguishing Agents - - 5,500.00 (5,500.00) 0.0% 5,500.00 (5,500.00) 0.0% 2049 · Conferences & Meetings 326.78 1,826.78 29,000.00 (27,173.22) 6.3% 29,000.00 (27,173.22) 6.3% 2050 · Equipment Testing - 2,091.99 33,700.00 (31,608.01) 6.2% 33,700.00 (31,608.01) 6.2% 2059 · Liability & Property 111,996.00 117,927.00 131,000.00 (13,073.00) 90.0% 131,000.00 (13,073.00) 90.0% 2074 · School and Seminars - - 6,000.00 (6,000.00) 0.0% 6,000.00 (6,000.00) 0.0% 2087 · Parts & Outside Labor 6,138.85 62,975.53 132,500.00 (69,524.47) 47.5% 132,500.00 (69,524.47) 47.5% 2088 · Shop Supplies 296.11 592.99 12,500.00 (11,907.01) 4.7% 12,500.00 (11,907.01) 4.7% 2121 · Vegetation Mgmt - 65,905.00 90,000.00 (24,095.00) 73.2% 90,000.00 (24,095.00) 73.2% 2129 · Election Expense - - 85,000.00 (85,000.00) 0.0% 85,000.00 (85,000.00) 0.0% 2131 · Books & Periodicals 126.05 399.79 6,625.00 (6,225.21) 6.0% 6,625.00 (6,225.21) 6.0% 2137 · Document Reproduction - - 5,200.00 (5,200.00) 0.0% 5,200.00 (5,200.00) 0.0% 2141 · Computer Supplies 533.29 5,513.86 15,000.00 (9,486.14) 36.8% 15,000.00 (9,486.14) 36.8% 2151 · Computer System Software 7,496.35 33,418.15 154,900.00 (121,481.85) 21.6% 154,900.00 (121,481.85) 21.6% 2164 · Computer Hardware Maintenance 7,626.00 19,404.50 143,300.00 (123,895.50) 13.5% 143,300.00 (123,895.50) 13.5% 2262 · Hazardous Materials Prog - 9,903.00 10,000.00 (97.00) 99.0% 10,000.00 (97.00) 99.0% 2268 · Special Fire Equipment & Suppl 5,206.12 42,276.01 55,800.00 (13,523.99) 75.8% 55,800.00 (13,523.99) 75.8% 2269 · Property Tax Fee - 21,199.64 326,125.00 (304,925.36) 6.5% 326,125.00 (304,925.36) 6.5% 2273 · Employee Service & Recognition 60.16 60.16 5,000.00 (4,939.84) 1.2% 5,000.00 (4,939.84) 1.2% 2396 · Facilities Prevent Maintenance 4,402.62 15,185.80 112,765.00 (97,579.20) 13.5% 112,765.00 (97,579.20) 13.5% 2397 · Facilities Projects 5,754.11 14,857.11 201,000.00 (186,142.89) 7.4% 201,000.00 (186,142.89) 7.4% 2398 · Facilities Repair 10,357.25 36,571.31 112,500.00 (75,928.69) 32.5% 112,500.00 (75,928.69) 32.5% 2399 · Station Supplies 899.98 5,533.19 20,000.00 (14,466.81) 27.7% 20,000.00 (14,466.81) 27.7% 2400 · Hydrants - 11,172.26 18,000.00 (6,827.74) 62.1% 18,000.00 (6,827.74) 62.1% 2401 · Memberships 1,285.00 12,443.00 21,468.00 (9,025.00) 58.0% 21,468.00 (9,025.00) 58.0% 2406 · Payroll Service Charge 4,137.57 11,987.77 46,600.00 (34,612.23) 25.7% 46,600.00 (34,612.23) 25.7%

Page 4 of 6

147 Novato Fire Protection District Revenues, Expenditures and Changes in Fund Balance July 1, 2018 to September 30, 2018

Month Year Variance Percent Variance Percent Ended to Date Revised Over Revised Original Over Original Account Code Sep-30-2018 Sep-30-2018 Budget (Under) Budget Budget (Under) Budget

2407 · Office Supplies 3,983.26 19,145.32 76,900.00 (57,754.68) 24.9% 76,900.00 (57,754.68) 24.9% 2501 · Gas, Oil & Grease Vehicles 7,868.78 21,900.68 120,750.00 (98,849.32) 18.1% 120,750.00 (98,849.32) 18.1% 2510 · Out of County Logistics 29.90 2,326.88 10,000.00 (7,673.12) 23.3% 10,000.00 (7,673.12) 23.3% 2528 · Central Dispatch - - 410,000.00 (410,000.00) 0.0% 410,000.00 (410,000.00) 0.0% 2530 · Emergency Operations Center - - 37,500.00 (37,500.00) 0.0% 37,500.00 (37,500.00) 0.0% 2533 · Marin Emergency Radio Authority - 219,471.86 219,700.00 (228.14) 99.9% 219,700.00 (228.14) 99.9% 2537 · Radio & MDC Maintenance 396.52 412.52 62,000.00 (61,587.48) 0.7% 62,000.00 (61,587.48) 0.7% 2713 · Legal Fees 5,445.00 19,190.01 125,000.00 (105,809.99) 15.4% 125,000.00 (105,809.99) 15.4% 2717 · Audit & Accounting Fees 22,973.77 24,532.80 46,100.00 (21,567.20) 53.2% 46,100.00 (21,567.20) 53.2% 2718 · Consulting Fees 1,609.00 22,195.89 182,600.00 (160,404.11) 12.2% 182,600.00 (160,404.11) 12.2% 2731 · Water 1,590.19 8,582.70 20,000.00 (11,417.30) 42.9% 20,000.00 (11,417.30) 42.9% 2732 · Electricity 10,184.17 28,391.33 122,000.00 (93,608.67) 23.3% 122,000.00 (93,608.67) 23.3% 2736 · Garbage 1,999.20 5,997.60 23,000.00 (17,002.40) 26.1% 23,000.00 (17,002.40) 26.1% 2737 · Sewage - - 20,000.00 (20,000.00) 0.0% 20,000.00 (20,000.00) 0.0% 2738 · Telephone System 8,810.01 27,968.52 167,750.00 (139,781.48) 16.7% 167,750.00 (139,781.48) 16.7%

Total Services and Supplies 379,173.32 1,159,274.17 4,146,723.00 (2,987,448.83) 28.0% 4,146,723.00 (2,987,448.83) 28.0%

3301 · Debt Service - Principal 17,841.38 200,477.88 677,600.00 (477,122.12) 29.6% 677,600.00 (477,122.12) 29.6% 3302 · Debt Service - Interest 2,588.69 27,059.33 69,700.00 (42,640.67) 38.8% 69,700.00 (42,640.67) 38.8%

Total Debt Service 20,430.07 227,537.21 747,300.00 (519,762.79) 30.4% 747,300.00 (519,762.79) 30.4%

4810 · EMS Equipment - 1,800.00 - 1,800.00 0.0% - 1,800.00 0.0% 4818 · Exercise Equipment - 1,076.76 10,500.00 (9,423.24) 10.3% 10,500.00 (9,423.24) 10.3% 4834 · Communication & Computer Equip - 36,939.44 117,360.00 (80,420.56) 31.5% 117,360.00 (80,420.56) 31.5% 4880 · Data Processing Computer Equip 2,455.74 65,824.68 31,000.00 34,824.68 212.3% 31,000.00 34,824.68 212.3%

Total Capital Outlay 2,455.74 105,640.88 158,860.00 (53,219.12) 66.5% 158,860.00 (53,219.12) 66.5%

Page 5 of 6

148 Novato Fire Protection District Revenues, Expenditures and Changes in Fund Balance July 1, 2018 to September 30, 2018

Month Year Variance Percent Variance Percent Ended to Date Revised Over Revised Original Over Original Account Code Sep-30-2018 Sep-30-2018 Budget (Under) Budget Budget (Under) Budget

8500 · Intergovernmental Transfers - - 150,000.00 (150,000.00) 0.0% 150,000.00 (150,000.00) 0.0%

Total Intergovernmental Transfers - - 150,000.00 (150,000.00) 0.0% 150,000.00 (150,000.00) 0.0%

Net Change in Fund Balance (1,637,273.94) (5,884,326.00) 165,007.00 (6,049,333.00) 165,007.00 (6,049,333.00)

Page 6 of 6

149 150 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

Ordinary Income/Expense Income 9046 · Education Rev Augm Fund-Redist Deposit 09/21/2018 JA5378-002 105250 0 LEVY Deposit 53,209.38

Total 9046 · Education Rev Augm Fund-Redist 53,209.38

9201 · Interest Deposit 09/28/2018 WestAmerica Bank Deposit 0.23 Deposit 09/28/2018 WestAmerica Bank Deposit 4.30 Deposit 09/28/2018 WestAmerica Bank Deposit 14.73

Total 9201 · Interest 19.26

9931 · Outside Agency Amb Bill Serv Invoice 09/07/2018 1030 Sanger Fire Department Sanger Fire Department 2,134.44 Invoice 09/07/2018 1032 CORTE MADERA FIRE DEPT. CORTE MADERA FIRE DEPT. 1,728.00 Invoice 09/14/2018 1029 CITY OF COALINGA - FIRE DEPARTMENT CITY OF COALINGA - FIRE DEPARTMENT 3,654.82 Invoice 09/28/2018 1031 CITY OF COALINGA - FIRE DEPARTMENT CITY OF COALINGA - FIRE DEPARTMENT 6,420.07 Invoice 09/28/2018 1034 CITY OF KINGSBURG CITY OF KINGSBURG 1,606.34 Invoice 09/28/2018 1035 CITY OF KINGSBURG CITY OF KINGSBURG 2,532.58

Total 9931 · Outside Agency Amb Bill Serv 18,076.25

9932 · Novato Ambulance Service Fees Deposit 09/04/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 2,384.04 Deposit 09/05/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 6,120.65 Deposit 09/06/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 50.00 Sales Receipt 09/07/2018 5967 GARCIA, DORA GARCIA, DORA EMS Ambulance Service Fees 467.17 Sales Receipt 09/07/2018 5968 GARCIA, DORA GARCIA, DORA EMS Ambulance Service Fees 805.50 Deposit 09/07/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 826.68 Sales Receipt 09/10/2018 5969 GUTRERRIZ, EMERSON GUTRERRIZ, EMERSON EMS Ambulance Service Fees 2,445.18 Deposit 09/10/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 15,821.99 Deposit 09/10/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX NORIDIAN N. CA | HCCLAIMPMT 15,984.50 Deposit 09/11/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 835.70 Check 09/12/2018 807605066 TOWN OF CORTE MADERA FIRE DEPT TOWN OF CORTE MADERA FIRE DEPT Patient cc pymnt by phone on Em... -2,445.18 Check 09/12/2018 807605067 KINGSBURG FIRE DEPARTMENT KINGSBURG FIRE DEPARTMENT Virtual card pymnt by Aetna on D... -467.17 Check 09/12/2018 807605068 KINGSBURG FIRE DEPARTMENT KINGSBURG FIRE DEPARTMENT Virtual card pymnt by Aetna on D... -805.50 Sales Receipt 09/13/2018 5971 RODRIQUEZ, JAMIE RODRIQUEZ, JAMIE EMS Ambulance Service Fees 740.13 Deposit 09/13/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 50.00 Deposit 09/14/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 2,856.69 Check 09/17/2018 807605100 MARIN COUNTY FIRE DEPARTMENT- MARIN COUNTY FIRE DEPARTMENT- Pt cc pymnt on Mathew Mccarthy -150.00 Check 09/17/2018 807605101 KINGSBURG FIRE DEPARTMENT KINGSBURG FIRE DEPARTMENT Pt cc pymnt on Surinder Singh Brar -105.00 Check 09/17/2018 807605102 CITY OF COALINGA FIRE DEPARTMENT CITY OF COALINGA FIRE DEPARTMENT Pt cc pymnt on JAmie Rodriguez ... -740.13 Sales Receipt 09/17/2018 5984 SRINDER SINGH BRAR SRINDER SINGH BRAR EMS Ambulance Service Fees 105.00 Sales Receipt 09/17/2018 5985 MCCARTHY, MATTHEW MCCARTHY, MATTHEW EMS Ambulance Service Fees 150.00 Sales Receipt 09/17/2018 5986 ADITI, ARWLA ADITI, ARWLA EMS Ambulance Service Fees 125.00 Deposit 09/17/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 2,172.63 Deposit 09/18/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 100,757.19 Sales Receipt 09/19/2018 5987 EMS BILLING EMS BILLING EMS Ambulance Service Fees 332.93 Sales Receipt 09/19/2018 5988 MOSS, MARVIN MOSS, MARVIN EMS Ambulance Service Fees 339.77 Sales Receipt 09/19/2018 5989 MOSS, MARVIN MOSS, MARVIN EMS Ambulance Service Fees 339.77 Deposit 09/19/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX NORIDIAN N. CA | HCCLAIMPMT 8,278.43 Sales Receipt 09/20/2018 5991 BANKS, KATHY BANKS, KATHY EMS Ambulance Service Fees 519.39 Sales Receipt 09/20/2018 5992 strauch, henry strauch, henry EMS Ambulance Service Fees 2,381.14 Sales Receipt 09/20/2018 5993 PROKUPEK, ROBERT PROKUPEK, ROBERT EMS Ambulance Service Fees 3,093.11 Deposit 09/20/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 9,802.27

Page 1 151 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

Sales Receipt 09/21/2018 5990 MOORE, KEVIN MOORE, KEVIN EMS Ambulance Service Fees 557.20 Deposit 09/21/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 2,903.39 Check 09/24/2018 807605120 CITY OF COALINGA CITY OF COALINGA Pt cc pymnt on Vijendra Assingek... -125.00 Deposit 09/24/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX NORIDIAN N. CA | HCCLAIMPMT 4,888.61 Deposit 09/24/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 11,793.71 Sales Receipt 09/25/2018 5994 EMS BILLING EMS BILLING EMS Ambulance Service Fees 142.90 Deposit 09/25/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX NORIDIAN N. CA | HCCLAIMPMT 7,435.16 Deposit 09/25/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 142,685.86 Check 09/26/2018 807605147 KINGSBURG FIRE DEPARTMENT KINGSBURG FIRE DEPARTMENT Patione cc pymnt on Cathy Banks -519.39 Check 09/26/2018 807605148 CITY OF COALINGA FIRE DEPARTMENT CITY OF COALINGA FIRE DEPARTMENT Patient cc pymnt on Kevin Moore -557.20 Check 09/26/2018 807605149 EBBETTS PASS FIRE DIST. EBBETTS PASS FIRE DIST. Aetna virtual cc pymnt on Paul Ol... -142.90 Sales Receipt 09/26/2018 5995 GARCIA, DORA GARCIA, DORA EMS Ambulance Service Fees 410.74 Sales Receipt 09/27/2018 5996 LOBOS, RODRIGO LOBOS, RODRIGO EMS Ambulance Service Fees 100.00 Deposit 09/27/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 5,304.15 Sales Receipt 09/28/2018 5997 SIMMS, LISA SIMMS, LISA EMS Ambulance Service Fees 60.00 Sales Receipt 09/28/2018 5998 KOZLOWSKI, MICHAEL KOZLOWSKI, MICHAEL EMS Ambulance Service Fees 100.00 Sales Receipt 09/28/2018 5999 DAROVAR, KEVIN DAROVAR, KEVIN EMS Ambulance Service Fees 50.00 Sales Receipt 09/28/2018 6000 GEORGE, ANJALI ELSA GEORGE, ANJALI ELSA EMS Ambulance Service Fees 100.00 Deposit 09/28/2018 DEPOSIT LOCKBOX DEPOSIT LOCKBOX IN MAIL DEPOSIT 1,642.23 Sales Receipt 09/28/2018 6011 WAGNER, MICHAEL WAGNER, MICHAEL EMS Ambulance Service Fees 2,298.00

Total 9932 · Novato Ambulance Service Fees 352,199.34

9935 · Plan Checks Sales Receipt 09/12/2018 5970 CAMPBELL, PAUL CAMPBELL, PAUL Permit/Plan Fee-35 LEVERONI C... 264.00 Sales Receipt 09/14/2018 5977 TODD MORRIS FIRE PROTECTION TODD MORRIS FIRE PROTECTION Permit/Plan Fee-8 RENATA 352.00 Sales Receipt 09/18/2018 5978 TODD MORRIS FIRE PROTECTION TODD MORRIS FIRE PROTECTION Permit/Plan Fee-2 san marin dr 352.00 Sales Receipt 09/18/2018 5979 AXCEL FIRE SYSTEMS, INC. AXCEL FIRE SYSTEMS, INC. Permit/Plan Fee-90 fairway dr 352.00 Sales Receipt 09/20/2018 5980 ALL STAR FIRE PROTECTION LLC ALL STAR FIRE PROTECTION LLC Permit/Plan Fee-9 ruben court 352.00 Sales Receipt 09/20/2018 5981 SLEMBROUCK-MANY CORP. SLEMBROUCK-MANY CORP. Permit/Plan Fee-165 Rowland way 264.00 Sales Receipt 09/21/2018 5982 INTERNATIONAL FIRE EQUIPMENT INTERNATIONAL FIRE EQUIPMENT Permit/Plan Fee-600 palm dr 176.00 Sales Receipt 09/24/2018 5983 LEAR, KIRK & JILL LEAR, KIRK & JILL Permit/Plan Fee-RESIDENTIAL ... 352.00

Total 9935 · Plan Checks 2,464.00

9940 · Other Refunds/Reimbursements Sales Receipt 09/07/2018 5965 ALLIED WORLD INSURANCE COMPANY ALLIED WORLD INSURANCE COMPANY Other Refunds/Reimbursements 22,886.50 Sales Receipt 09/14/2018 5973 NOVATO FIRE FOUNDATION cust. NOVATO FIRE FOUNDATION cust. Other Refunds/Reimbursements-... 64.26

Total 9940 · Other Refunds/Reimbursements 22,950.76

9943 · Health Premium Reimbursements Sales Receipt 09/07/2018 5966 MCERA MCERA Health Premium 17,461.97 Sales Receipt 09/14/2018 5972 NOVATO FIRE PROTECTION DIST NOVATO FIRE PROTECTION DIST Health Premium 13,449.13 Sales Receipt 09/28/2018 6002 NOVATO FIRE PROTECTION DIST NOVATO FIRE PROTECTION DIST Health Premium 13,227.22 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -33,348.95 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -440.28 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -7,164.70 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -3,184.39

Total 9943 · Health Premium Reimbursements 0.00

Total Income 448,918.99

Gross Profit 448,918.99

Expense 1003 · Regular Staff Salaries

Page 2 152 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

Check 09/12/2018 807605069 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. 09/15/18 Payroll 557,169.62 Deposit 09/12/2018 807605069 NOVATO FIRE PROTECTION DIST. Deposit -557,169.62 General Journal 09/14/2018 PR 09152018 KEENA, JEFF T ADP PAYROLL IMPORT Regular Earnings 4,714.01 General Journal 09/14/2018 PR 09152018 ALLMAN,MATTHEW ADP PAYROLL IMPORT Regular Earnings 4,419.94 General Journal 09/14/2018 PR 09152018 BLUE,FOREST H ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 CONNER,JUSTIN ADP PAYROLL IMPORT Regular Earnings 4,419.94 General Journal 09/14/2018 PR 09152018 DAGUE,KYLE M ADP PAYROLL IMPORT Regular Earnings 6,556.44 General Journal 09/14/2018 PR 09152018 GAULKE,THOMAS F ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 GODOY,RICHARD S ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 GOODSPEED,CHRISTOPHER J ADP PAYROLL IMPORT Regular Earnings 1,099.57 General Journal 09/14/2018 PR 09152018 HAKENEN,AARON K ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 HAMILTON,RYAN J ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 KEADY,TRISTAN G ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 KEENA, JEFF T ADP PAYROLL IMPORT Regular Earnings 4,714.01 General Journal 09/14/2018 PR 09152018 KISER,KEEF W ADP PAYROLL IMPORT Regular Earnings 1,203.99 General Journal 09/14/2018 PR 09152018 KOPPERT,JAMES K ADP PAYROLL IMPORT Regular Earnings 4,419.94 General Journal 09/14/2018 PR 09152018 LARROQUE,MARK L ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 LEAR,KIRK M ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 LEMELIN,JEFF M ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 LESIK,KIMBERLY D ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 MCGARGILL,ANDREW J ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 MCGUINNESS,MICHAEL J ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 PACE,JASON A ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 PONTIUS,ROSWELL B ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 POWELL,KEVIN J ADP PAYROLL IMPORT Regular Earnings 4,419.94 General Journal 09/14/2018 PR 09152018 RHOADES,ERIN N ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 SALDANA,ANDREW P ADP PAYROLL IMPORT Regular Earnings 4,419.94 General Journal 09/14/2018 PR 09152018 SCOTT,NICOLE M ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 TELDESCHI,MARC R ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 TIFFANY,PAUL B ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/14/2018 PR 09152018 WAGER,SHANNON M ADP PAYROLL IMPORT Regular Earnings 3,630.93 General Journal 09/14/2018 PR 09152018 ZANONI,JASON A ADP PAYROLL IMPORT Regular Earnings 1,470.20 General Journal 09/14/2018 PR 09152018 GOODSPEED,CHRISTOPHER J ADP PAYROLL IMPORT WORKERS COMP 3,907.25 General Journal 09/14/2018 PR 09152018 KISER,KEEF W ADP PAYROLL IMPORT WORKERS COMP 4,302.83 General Journal 09/14/2018 PR 09152018 ZANONI,JASON A ADP PAYROLL IMPORT WORKERS COMP 3,536.62 General Journal 09/14/2018 PR 09152018 JESSELL,LORI M ADP PAYROLL IMPORT Regular Earnings 6,556.44 General Journal 09/14/2018 PR 09152018 OSGOOD,LYNNE ADP PAYROLL IMPORT Regular Earnings 5,063.00 General Journal 09/14/2018 PR 09152018 WADE,DENISE D ADP PAYROLL IMPORT Regular Earnings 3,956.46 General Journal 09/14/2018 PR 09152018 BARGIACCHI,ANTHONY D ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/14/2018 PR 09152018 BERNARDINI JR,MARIO L ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/14/2018 PR 09152018 BLACK,ADAM R ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/14/2018 PR 09152018 BLANDON,MARVIN J ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/14/2018 PR 09152018 BOALS,MICHAEL S ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/14/2018 PR 09152018 BOWLDS,ALEX A ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/14/2018 PR 09152018 BRODY,WILLIAM A ADP PAYROLL IMPORT Regular Earnings 2,495.91 General Journal 09/14/2018 PR 09152018 DAVIS,JEFFREY M ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/14/2018 PR 09152018 DICOCHEA,JOHN S ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/14/2018 PR 09152018 DOHERTY,JOSEPH F ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/14/2018 PR 09152018 FLETCHER,DONALD M ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/14/2018 PR 09152018 FORKES,KENNETH D ADP PAYROLL IMPORT Regular Earnings 4,772.15 General Journal 09/14/2018 PR 09152018 FREEDMAN,SCOTT R ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/14/2018 PR 09152018 HOPKINS,RICHARD E ADP PAYROLL IMPORT Regular Earnings 1,245.49 General Journal 09/14/2018 PR 09152018 KREPS,SHAWN M ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/14/2018 PR 09152018 LARKIN,GEOFFREY P ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/14/2018 PR 09152018 MCCARTHY,GERALD J ADP PAYROLL IMPORT Regular Earnings 6,244.22 General Journal 09/14/2018 PR 09152018 MENZEL,DMITRI J ADP PAYROLL IMPORT Regular Earnings 6,244.22

Page 3 153 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

General Journal 09/14/2018 PR 09152018 MESENBURG,ERICH W ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/14/2018 PR 09152018 MICHALIK,SCOTT A ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/14/2018 PR 09152018 PACHECO,NOLE D ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/14/2018 PR 09152018 PANNELL,JEFFREY S ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/14/2018 PR 09152018 PECK,ELI G ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/14/2018 PR 09152018 PETERS,DANIEL J ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/14/2018 PR 09152018 SCHIAVO,DAVID A ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/14/2018 PR 09152018 SHELINE,BRIAN C ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/14/2018 PR 09152018 SHUBIN,ROBERT J ADP PAYROLL IMPORT Regular Earnings 1,605.78 General Journal 09/14/2018 PR 09152018 SMITH,BARRETT A ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/14/2018 PR 09152018 TAUL,MIKE S ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/14/2018 PR 09152018 VALUCH,OWEN E ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/14/2018 PR 09152018 VELIQUETTE,JEFFREY L ADP PAYROLL IMPORT Regular Earnings 7,939.59 General Journal 09/14/2018 PR 09152018 WEHR,DONALD J ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/14/2018 PR 09152018 WHITE,STEVEN J ADP PAYROLL IMPORT Regular Earnings 1,354.28 General Journal 09/14/2018 PR 09152018 WHITTET,JEFFREY J ADP PAYROLL IMPORT Regular Earnings 1,285.97 General Journal 09/14/2018 PR 09152018 ZAGARIS,NIKOLAUS S ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/14/2018 PR 09152018 HOPKINS,RICHARD E ADP PAYROLL IMPORT WORKERS COMP 3,746.33 General Journal 09/14/2018 PR 09152018 SHUBIN,ROBERT J ADP PAYROLL IMPORT WORKERS COMP 4,070.63 General Journal 09/14/2018 PR 09152018 WHITE,STEVEN J ADP PAYROLL IMPORT WORKERS COMP 4,322.13 General Journal 09/14/2018 PR 09152018 WHITTET,JEFFREY J ADP PAYROLL IMPORT WORKERS COMP 4,958.25 General Journal 09/14/2018 PR 09152018 FELCIANO,GRETCHEN M ADP PAYROLL IMPORT Regular Earnings 6,581.80 General Journal 09/14/2018 PR 09152018 HOM,DANIEL W ADP PAYROLL IMPORT Regular Earnings 7,069.55 General Journal 09/14/2018 PR 09152018 PALLAS,LAUREN C ADP PAYROLL IMPORT Regular Earnings 2,322.05 General Journal 09/14/2018 PR 09152018 TYLER,WILLIAM G ADP PAYROLL IMPORT Regular Earnings 8,833.33 General Journal 09/14/2018 PR 09152018 VILLA,JEANNE M ADP PAYROLL IMPORT Regular Earnings 5,676.31 General Journal 09/14/2018 PR 09152018 WALRAVEN,COLLEEN M ADP PAYROLL IMPORT Regular Earnings 3,005.00 General Journal 09/14/2018 PR 09152018 LACROIX,ROBERT A ADP PAYROLL IMPORT Regular Earnings 6,556.44 General Journal 09/15/2018 GJ 091518 KEENA, JEFF T KEENA, JEFF T Reverse Sep 2018 manual payroll... -4,714.01 Check 09/26/2018 807605123 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. 09/30/18 Payroll 571,354.56 Deposit 09/26/2018 807605123 NOVATO FIRE PROTECTION DIST. Deposit -571,354.56 General Journal 09/28/2018 PR 09302018 ALLMAN,MATTHEW ADP PAYROLL IMPORT Regular Earnings 4,419.94 General Journal 09/28/2018 PR 09302018 BLUE,FOREST H ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 CONNER,JUSTIN ADP PAYROLL IMPORT Regular Earnings 4,419.94 General Journal 09/28/2018 PR 09302018 DAGUE,KYLE M ADP PAYROLL IMPORT Regular Earnings 6,556.44 General Journal 09/28/2018 PR 09302018 GAULKE,THOMAS F ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 GODOY,RICHARD S ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 GOODSPEED,CHRISTOPHER J ADP PAYROLL IMPORT Regular Earnings 1,099.57 General Journal 09/28/2018 PR 09302018 HAKENEN,AARON K ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 HAMILTON,RYAN J ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 KEADY,TRISTAN G ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 KEENA, JEFF T ADP PAYROLL IMPORT Regular Earnings 4,714.01 General Journal 09/28/2018 PR 09302018 KISER,KEEF W ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 KOPPERT,JAMES K ADP PAYROLL IMPORT Regular Earnings 4,419.94 General Journal 09/28/2018 PR 09302018 LARROQUE,MARK L ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 LEAR,KIRK M ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 LEMELIN,JEFF M ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 LESIK,KIMBERLY D ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 MCGARGILL,ANDREW J ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 MCGUINNESS,MICHAEL J ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 PACE,JASON A ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 PONTIUS,ROSWELL B ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 POWELL,KEVIN J ADP PAYROLL IMPORT Regular Earnings 4,419.94 General Journal 09/28/2018 PR 09302018 RHOADES,ERIN N ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 SALDANA,ANDREW P ADP PAYROLL IMPORT Regular Earnings 4,419.94 General Journal 09/28/2018 PR 09302018 SCOTT,NICOLE M ADP PAYROLL IMPORT Regular Earnings 5,006.82

Page 4 154 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

General Journal 09/28/2018 PR 09302018 TELDESCHI,MARC R ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 TIFFANY,PAUL B ADP PAYROLL IMPORT Regular Earnings 5,006.82 General Journal 09/28/2018 PR 09302018 WAGER,SHANNON M ADP PAYROLL IMPORT Regular Earnings 3,630.93 General Journal 09/28/2018 PR 09302018 ZANONI,JASON A ADP PAYROLL IMPORT Regular Earnings 1,470.20 General Journal 09/28/2018 PR 09302018 GOODSPEED,CHRISTOPHER J ADP PAYROLL IMPORT WORKERS COMP 3,907.25 General Journal 09/28/2018 PR 09302018 ZANONI,JASON A ADP PAYROLL IMPORT WORKERS COMP 3,536.62 General Journal 09/28/2018 PR 09302018 JESSELL,LORI M ADP PAYROLL IMPORT Regular Earnings 6,556.44 General Journal 09/28/2018 PR 09302018 OSGOOD,LYNNE ADP PAYROLL IMPORT Regular Earnings 5,063.00 General Journal 09/28/2018 PR 09302018 WADE,DENISE D ADP PAYROLL IMPORT Regular Earnings 3,956.46 General Journal 09/28/2018 PR 09302018 BARGIACCHI,ANTHONY D ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/28/2018 PR 09302018 BERNARDINI JR,MARIO L ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/28/2018 PR 09302018 BLACK,ADAM R ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/28/2018 PR 09302018 BLANDON,MARVIN J ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/28/2018 PR 09302018 BOALS,MICHAEL S ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/28/2018 PR 09302018 BOWLDS,ALEX A ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/28/2018 PR 09302018 BRODY,WILLIAM A ADP PAYROLL IMPORT Regular Earnings 2,495.91 General Journal 09/28/2018 PR 09302018 DAVIS,JEFFREY M ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/28/2018 PR 09302018 DICOCHEA,JOHN S ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/28/2018 PR 09302018 DOHERTY,JOSEPH F ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/28/2018 PR 09302018 FLETCHER,DONALD M ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/28/2018 PR 09302018 FORKES,KENNETH D ADP PAYROLL IMPORT Regular Earnings 4,772.15 General Journal 09/28/2018 PR 09302018 FREEDMAN,SCOTT R ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/28/2018 PR 09302018 HOPKINS,RICHARD E ADP PAYROLL IMPORT Regular Earnings 1,245.49 General Journal 09/28/2018 PR 09302018 KREPS,SHAWN M ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/28/2018 PR 09302018 LARKIN,GEOFFREY P ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/28/2018 PR 09302018 MCCARTHY,GERALD J ADP PAYROLL IMPORT Regular Earnings 6,244.22 General Journal 09/28/2018 PR 09302018 MENZEL,DMITRI J ADP PAYROLL IMPORT Regular Earnings 1,099.04 General Journal 09/28/2018 PR 09302018 MESENBURG,ERICH W ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/28/2018 PR 09302018 MICHALIK,SCOTT A ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/28/2018 PR 09302018 PACHECO,NOLE D ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/28/2018 PR 09302018 PANNELL,JEFFREY S ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/28/2018 PR 09302018 PECK,ELI G ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/28/2018 PR 09302018 PETERS,DANIEL J ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/28/2018 PR 09302018 SCHIAVO,DAVID A ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/28/2018 PR 09302018 SHELINE,BRIAN C ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/28/2018 PR 09302018 SHUBIN,ROBERT J ADP PAYROLL IMPORT Regular Earnings 1,605.78 General Journal 09/28/2018 PR 09302018 SMITH,BARRETT A ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/28/2018 PR 09302018 TAUL,MIKE S ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/28/2018 PR 09302018 VALUCH,OWEN E ADP PAYROLL IMPORT Regular Earnings 5,676.41 General Journal 09/28/2018 PR 09302018 VELIQUETTE,JEFFREY L ADP PAYROLL IMPORT Regular Earnings 7,939.59 General Journal 09/28/2018 PR 09302018 WEHR,DONALD J ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/28/2018 PR 09302018 WHITE,STEVEN J ADP PAYROLL IMPORT Regular Earnings 1,354.28 General Journal 09/28/2018 PR 09302018 WHITTET,JEFFREY J ADP PAYROLL IMPORT Regular Earnings 1,285.97 General Journal 09/28/2018 PR 09302018 ZAGARIS,NIKOLAUS S ADP PAYROLL IMPORT Regular Earnings 4,991.82 General Journal 09/28/2018 PR 09302018 HOPKINS,RICHARD E ADP PAYROLL IMPORT WORKERS COMP 3,746.33 General Journal 09/28/2018 PR 09302018 MENZEL,DMITRI J ADP PAYROLL IMPORT WORKERS COMP 5,145.18 General Journal 09/28/2018 PR 09302018 SHUBIN,ROBERT J ADP PAYROLL IMPORT WORKERS COMP 4,070.63 General Journal 09/28/2018 PR 09302018 WHITE,STEVEN J ADP PAYROLL IMPORT WORKERS COMP 4,322.13 General Journal 09/28/2018 PR 09302018 WHITTET,JEFFREY J ADP PAYROLL IMPORT WORKERS COMP 4,958.25 General Journal 09/28/2018 PR 09302018 FELCIANO,GRETCHEN M ADP PAYROLL IMPORT Regular Earnings 6,581.80 General Journal 09/28/2018 PR 09302018 HOM,DANIEL W ADP PAYROLL IMPORT Regular Earnings 7,069.55 General Journal 09/28/2018 PR 09302018 PALLAS,LAUREN C ADP PAYROLL IMPORT Regular Earnings 2,322.05 General Journal 09/28/2018 PR 09302018 TYLER,WILLIAM G ADP PAYROLL IMPORT Regular Earnings 8,833.33 General Journal 09/28/2018 PR 09302018 VILLA,JEANNE M ADP PAYROLL IMPORT Regular Earnings 5,676.31 General Journal 09/28/2018 PR 09302018 WALRAVEN,COLLEEN M ADP PAYROLL IMPORT Regular Earnings 3,005.00

Page 5 155 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

General Journal 09/28/2018 PR 09302018 LACROIX,ROBERT A ADP PAYROLL IMPORT Regular Earnings 6,556.44

Total 1003 · Regular Staff Salaries 773,973.24

1019 · CTO Pay Check 09/06/2018 9937 DAGUE,KYLE M DAGUE,KYLE M CTO Cashout 91.26 Check 09/06/2018 9938 RHOADES,ERIN N RHOADES,ERIN N CTO2 Pay 10,309.12 Check 09/13/2018 9950 WHITTET, JEFF employee WHITTET, JEFF employee CTO Pay 48 hrs 2,470.08 General Journal 09/14/2018 PR 09152018 PONTIUS,ROSWELL B ADP PAYROLL IMPORT CTO PAID 990.48 General Journal 09/14/2018 PR 09152018 KOPPERT,JAMES K ADP PAYROLL IMPORT OC CTO2 paid 2,622.96 General Journal 09/14/2018 PR 09152018 POWELL,KEVIN J ADP PAYROLL IMPORT OC CTO2 paid 4,371.60 General Journal 09/14/2018 PR 09152018 TELDESCHI,MARC R ADP PAYROLL IMPORT OC CTO2 paid 5,025.60 General Journal 09/14/2018 PR 09152018 VALUCH,OWEN E ADP PAYROLL IMPORT CTO PAID 2,255.52 General Journal 09/14/2018 PR 09152018 WHITTET,JEFFREY J ADP PAYROLL IMPORT CTO PAID 4,940.16 General Journal 09/14/2018 PR 09152018 TAUL,MIKE S ADP PAYROLL IMPORT OC CTO2 paid 568.80 General Journal 09/14/2018 PR 09152018 VELIQUETTE,JEFFREY L ADP PAYROLL IMPORT OC CTO2 paid 9,161.00 General Journal 09/15/2018 GJ 091518 RHOADES,ERIN N RHOADES,ERIN N Reverse Sep 2018 manual payroll... -10,309.12 General Journal 09/15/2018 GJ 091518 DAGUE, KYLE RHOADES,ERIN N Reverse Sep 2018 manual payroll... -91.26 General Journal 09/28/2018 PR 09302018 LEAR,KIRK M ADP PAYROLL IMPORT CTO PAID 2,971.44 General Journal 09/28/2018 PR 09302018 LESIK,KIMBERLY D ADP PAYROLL IMPORT CTO PAID 502.56 General Journal 09/28/2018 PR 09302018 SALDANA,ANDREW P ADP PAYROLL IMPORT CTO PAID 437.16 General Journal 09/28/2018 PR 09302018 HAKENEN,AARON K ADP PAYROLL IMPORT OC CTO2 paid 500.16 General Journal 09/28/2018 PR 09302018 KOPPERT,JAMES K ADP PAYROLL IMPORT OC CTO2 paid 1,311.48 General Journal 09/28/2018 PR 09302018 LESIK,KIMBERLY D ADP PAYROLL IMPORT OC CTO2 paid 1,005.12 General Journal 09/28/2018 PR 09302018 DICOCHEA,JOHN S ADP PAYROLL IMPORT CTO PAID 622.36 General Journal 09/28/2018 PR 09302018 MICHALIK,SCOTT A ADP PAYROLL IMPORT CTO PAID 987.36 General Journal 09/28/2018 PR 09302018 PECK,ELI G ADP PAYROLL IMPORT CTO PAID -4,465.80 General Journal 09/28/2018 PR 09302018 WHITTET,JEFFREY J ADP PAYROLL IMPORT CTO PAID -2,470.08 General Journal 09/28/2018 PR 09302018 DICOCHEA,JOHN S ADP PAYROLL IMPORT OC CTO2 paid 3,981.60 General Journal 09/28/2018 PR 09302018 KREPS,SHAWN M ADP PAYROLL IMPORT OC CTO2 paid 5,210.10 General Journal 09/28/2018 PR 09302018 MENZEL,DMITRI J ADP PAYROLL IMPORT OC CTO2 paid 10,292.00 General Journal 09/28/2018 PR 09302018 VALUCH,OWEN E ADP PAYROLL IMPORT OC CTO2 paid 2,255.52 General Journal 09/28/2018 PR 09302018 WEHR,DONALD J ADP PAYROLL IMPORT OC CTO2 paid 992.40 General Journal 09/30/2018 GJ 093018 WHITTET,JEFFREY J DAGUE,KYLE M Reverse Sep 2018 manual payroll... -2,470.08

Total 1019 · CTO Pay 54,069.50

1020 · Overtime - Callback General Journal 09/14/2018 PR 09152018 BLUE,FOREST H ADP PAYROLL IMPORT O/T 1,500.48 General Journal 09/14/2018 PR 09152018 GAULKE,THOMAS F ADP PAYROLL IMPORT O/T 5,942.88 General Journal 09/14/2018 PR 09152018 GODOY,RICHARD S ADP PAYROLL IMPORT O/T 2,971.44 General Journal 09/14/2018 PR 09152018 HAKENEN,AARON K ADP PAYROLL IMPORT O/T 4,751.52 General Journal 09/14/2018 PR 09152018 HAMILTON,RYAN J ADP PAYROLL IMPORT O/T 3,000.96 General Journal 09/14/2018 PR 09152018 KEADY,TRISTAN G ADP PAYROLL IMPORT O/T 1,500.48 General Journal 09/14/2018 PR 09152018 LEMELIN,JEFF M ADP PAYROLL IMPORT O/T 1,500.48 General Journal 09/14/2018 PR 09152018 LESIK,KIMBERLY D ADP PAYROLL IMPORT O/T 1,507.68 General Journal 09/14/2018 PR 09152018 MCGARGILL,ANDREW J ADP PAYROLL IMPORT O/T 4,523.04 General Journal 09/14/2018 PR 09152018 MCGUINNESS,MICHAEL J ADP PAYROLL IMPORT O/T 6,001.92 General Journal 09/14/2018 PR 09152018 PACE,JASON A ADP PAYROLL IMPORT O/T 2,971.44 General Journal 09/14/2018 PR 09152018 PONTIUS,ROSWELL B ADP PAYROLL IMPORT O/T 1,485.72 General Journal 09/14/2018 PR 09152018 RHOADES,ERIN N ADP PAYROLL IMPORT O/T 1,492.92 General Journal 09/14/2018 PR 09152018 SALDANA,ANDREW P ADP PAYROLL IMPORT O/T 2,622.96 General Journal 09/14/2018 PR 09152018 SCOTT,NICOLE M ADP PAYROLL IMPORT O/T 3,015.36 General Journal 09/14/2018 PR 09152018 TIFFANY,PAUL B ADP PAYROLL IMPORT O/T 1,485.72 General Journal 09/14/2018 PR 09152018 WADE,DENISE D ADP PAYROLL IMPORT O/T 471.02 General Journal 09/14/2018 PR 09152018 BARGIACCHI,ANTHONY D ADP PAYROLL IMPORT O/T 247.80 General Journal 09/14/2018 PR 09152018 BERNARDINI JR,MARIO L ADP PAYROLL IMPORT O/T 1,495.80

Page 6 156 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

General Journal 09/14/2018 PR 09152018 BLACK,ADAM R ADP PAYROLL IMPORT O/T 3,398.40 General Journal 09/14/2018 PR 09152018 BLANDON,MARVIN J ADP PAYROLL IMPORT O/T 1,488.60 General Journal 09/14/2018 PR 09152018 BOALS,MICHAEL S ADP PAYROLL IMPORT O/T 2,962.08 General Journal 09/14/2018 PR 09152018 BOWLDS,ALEX A ADP PAYROLL IMPORT O/T 3,398.40 General Journal 09/14/2018 PR 09152018 DAVIS,JEFFREY M ADP PAYROLL IMPORT O/T 1,691.64 General Journal 09/14/2018 PR 09152018 DICOCHEA,JOHN S ADP PAYROLL IMPORT O/T 1,955.25 General Journal 09/14/2018 PR 09152018 DOHERTY,JOSEPH F ADP PAYROLL IMPORT O/T 1,481.04 General Journal 09/14/2018 PR 09152018 FREEDMAN,SCOTT R ADP PAYROLL IMPORT O/T 2,736.63 General Journal 09/14/2018 PR 09152018 KREPS,SHAWN M ADP PAYROLL IMPORT O/T 1,488.60 General Journal 09/14/2018 PR 09152018 LARKIN,GEOFFREY P ADP PAYROLL IMPORT O/T 2,977.20 General Journal 09/14/2018 PR 09152018 MESENBURG,ERICH W ADP PAYROLL IMPORT O/T 6,855.84 General Journal 09/14/2018 PR 09152018 MICHALIK,SCOTT A ADP PAYROLL IMPORT O/T 2,962.08 General Journal 09/14/2018 PR 09152018 PACHECO,NOLE D ADP PAYROLL IMPORT O/T 5,779.77 General Journal 09/14/2018 PR 09152018 PANNELL,JEFFREY S ADP PAYROLL IMPORT O/T 310.13 General Journal 09/14/2018 PR 09152018 PECK,ELI G ADP PAYROLL IMPORT O/T 2,977.20 General Journal 09/14/2018 PR 09152018 PETERS,DANIEL J ADP PAYROLL IMPORT O/T 1,699.20 General Journal 09/14/2018 PR 09152018 SCHIAVO,DAVID A ADP PAYROLL IMPORT O/T 124.05 General Journal 09/14/2018 PR 09152018 SHELINE,BRIAN C ADP PAYROLL IMPORT O/T 3,721.50 General Journal 09/14/2018 PR 09152018 SMITH,BARRETT A ADP PAYROLL IMPORT O/T 3,256.80 General Journal 09/14/2018 PR 09152018 TAUL,MIKE S ADP PAYROLL IMPORT O/T 2,844.00 General Journal 09/14/2018 PR 09152018 WEHR,DONALD J ADP PAYROLL IMPORT O/T 1,488.60 General Journal 09/14/2018 PR 09152018 MCCARTHY,GERALD J ADP PAYROLL IMPORT OTW DC 1,945.44 General Journal 09/14/2018 PR 09152018 MENZEL,DMITRI J ADP PAYROLL IMPORT OTW DC 926.28 General Journal 09/14/2018 PR 09152018 WALRAVEN,COLLEEN M ADP PAYROLL IMPORT O/T 79.97 General Journal 09/14/2018 PR 09152018 LACROIX,ROBERT A ADP PAYROLL IMPORT O/T 3,120.56 General Journal 09/14/2018 PR 09152018 LACROIX,ROBERT A ADP PAYROLL IMPORT OTW DC 1,361.70 Check 09/14/2018 9951 MCCARTHY,GERALD J MCCARTHY,GERALD J Admin Project/Program Manage... 1,378.36 Check 09/14/2018 9952 MENZEL,DMITRI J MENZEL,DMITRI J Admin Project/Program Mgmt Aw... 1,312.23 Check 09/14/2018 9953 WHITTET, JEFF employee WHITTET, JEFF employee Admin Project/Program Mgmt Aw... 1,312.23 Check 09/14/2018 9954 DAGUE, KYLE DAGUE, KYLE Admin Project/Program Manage... 1,929.16 Check 09/14/2018 9955 LACROIX,ROBERT A LACROIX,ROBERT A Admin Project/Program Mgmt Aw... 1,929.16 General Journal 09/28/2018 PR 09302018 BLUE,FOREST H ADP PAYROLL IMPORT O/T 3,000.96 General Journal 09/28/2018 PR 09302018 DAGUE,KYLE M ADP PAYROLL IMPORT O/T 4,766.04 General Journal 09/28/2018 PR 09302018 GODOY,RICHARD S ADP PAYROLL IMPORT O/T 2,971.44 General Journal 09/28/2018 PR 09302018 HAKENEN,AARON K ADP PAYROLL IMPORT O/T 3,000.96 General Journal 09/28/2018 PR 09302018 HAMILTON,RYAN J ADP PAYROLL IMPORT O/T 6,470.82 General Journal 09/28/2018 PR 09302018 KEADY,TRISTAN G ADP PAYROLL IMPORT O/T 1,500.48 General Journal 09/28/2018 PR 09302018 KEENA, JEFF T ADP PAYROLL IMPORT O/T 2,797.20 General Journal 09/28/2018 PR 09302018 KOPPERT,JAMES K ADP PAYROLL IMPORT O/T 1,311.48 General Journal 09/28/2018 PR 09302018 MCGARGILL,ANDREW J ADP PAYROLL IMPORT O/T 3,015.36 General Journal 09/28/2018 PR 09302018 MCGUINNESS,MICHAEL J ADP PAYROLL IMPORT O/T 4,501.44 General Journal 09/28/2018 PR 09302018 PACE,JASON A ADP PAYROLL IMPORT O/T 2,971.44 General Journal 09/28/2018 PR 09302018 PONTIUS,ROSWELL B ADP PAYROLL IMPORT O/T 1,485.72 General Journal 09/28/2018 PR 09302018 POWELL,KEVIN J ADP PAYROLL IMPORT O/T 4,098.38 General Journal 09/28/2018 PR 09302018 RHOADES,ERIN N ADP PAYROLL IMPORT O/T 4,478.76 General Journal 09/28/2018 PR 09302018 SALDANA,ANDREW P ADP PAYROLL IMPORT O/T 4,098.38 General Journal 09/28/2018 PR 09302018 SCOTT,NICOLE M ADP PAYROLL IMPORT O/T 2,261.52 General Journal 09/28/2018 PR 09302018 TELDESCHI,MARC R ADP PAYROLL IMPORT O/T 62.82 General Journal 09/28/2018 PR 09302018 DAGUE,KYLE M ADP PAYROLL IMPORT OTW DC 4,085.10 General Journal 09/28/2018 PR 09302018 WADE,DENISE D ADP PAYROLL IMPORT O/T 69.78 General Journal 09/28/2018 PR 09302018 BARGIACCHI,ANTHONY D ADP PAYROLL IMPORT O/T 2,265.60 General Journal 09/28/2018 PR 09302018 BLACK,ADAM R ADP PAYROLL IMPORT O/T 3,398.40 General Journal 09/28/2018 PR 09302018 BLANDON,MARVIN J ADP PAYROLL IMPORT O/T 2,977.20 General Journal 09/28/2018 PR 09302018 BOALS,MICHAEL S ADP PAYROLL IMPORT O/T 2,962.08 General Journal 09/28/2018 PR 09302018 BOWLDS,ALEX A ADP PAYROLL IMPORT O/T 3,398.40 General Journal 09/28/2018 PR 09302018 DAVIS,JEFFREY M ADP PAYROLL IMPORT O/T 1,691.64

Page 7 157 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

General Journal 09/28/2018 PR 09302018 DICOCHEA,JOHN S ADP PAYROLL IMPORT O/T 1,706.40 General Journal 09/28/2018 PR 09302018 FREEDMAN,SCOTT R ADP PAYROLL IMPORT O/T 2,526.12 General Journal 09/28/2018 PR 09302018 KREPS,SHAWN M ADP PAYROLL IMPORT O/T 1,488.60 General Journal 09/28/2018 PR 09302018 LARKIN,GEOFFREY P ADP PAYROLL IMPORT O/T 2,977.20 General Journal 09/28/2018 PR 09302018 MCCARTHY,GERALD J ADP PAYROLL IMPORT O/T 6,282.49 General Journal 09/28/2018 PR 09302018 MENZEL,DMITRI J ADP PAYROLL IMPORT O/T 7,294.46 General Journal 09/28/2018 PR 09302018 MESENBURG,ERICH W ADP PAYROLL IMPORT O/T 5,141.88 General Journal 09/28/2018 PR 09302018 MICHALIK,SCOTT A ADP PAYROLL IMPORT O/T 1,481.04 General Journal 09/28/2018 PR 09302018 PECK,ELI G ADP PAYROLL IMPORT O/T 2,977.20 General Journal 09/28/2018 PR 09302018 PETERS,DANIEL J ADP PAYROLL IMPORT O/T 1,699.20 General Journal 09/28/2018 PR 09302018 SCHIAVO,DAVID A ADP PAYROLL IMPORT O/T 2,977.20 General Journal 09/28/2018 PR 09302018 SHELINE,BRIAN C ADP PAYROLL IMPORT O/T 1,488.60 General Journal 09/28/2018 PR 09302018 SMITH,BARRETT A ADP PAYROLL IMPORT O/T 3,398.40 General Journal 09/28/2018 PR 09302018 TAUL,MIKE S ADP PAYROLL IMPORT O/T 284.40 General Journal 09/28/2018 PR 09302018 WEHR,DONALD J ADP PAYROLL IMPORT O/T 1,566.13 General Journal 09/28/2018 PR 09302018 WHITTET,JEFFREY J ADP PAYROLL IMPORT O/T 1,312.23 General Journal 09/28/2018 PR 09302018 ZAGARIS,NIKOLAUS S ADP PAYROLL IMPORT O/T 2,977.20 General Journal 09/28/2018 PR 09302018 MENZEL,DMITRI J ADP PAYROLL IMPORT OTW DC 926.28 General Journal 09/28/2018 PR 09302018 WALRAVEN,COLLEEN M ADP PAYROLL IMPORT O/T 66.64 General Journal 09/28/2018 PR 09302018 LACROIX,ROBERT A ADP PAYROLL IMPORT O/T 7,489.44 General Journal 09/28/2018 PR 09302018 LACROIX,ROBERT A ADP PAYROLL IMPORT OTW DC 2,723.40 General Journal 09/30/2018 GJ 093018 DAGUE,KYLE M DAGUE,KYLE M Reverse Sep 2018 manual payroll... -1,929.16 General Journal 09/30/2018 GJ 093018 MCCARTHY,GERALD J DAGUE,KYLE M Reverse Sep 2018 manual payroll... -1,378.36 General Journal 09/30/2018 GJ 093018 MENZEL,DMITRI J DAGUE,KYLE M Reverse Sep 2018 manual payroll... -1,312.23 General Journal 09/30/2018 GJ 093018 WHITTET,JEFFREY J DAGUE,KYLE M Reverse Sep 2018 manual payroll... -1,312.23 General Journal 09/30/2018 GJ 093018 LACROIX,ROBERT A DAGUE,KYLE M Reverse Sep 2018 manual payroll... -1,929.16

Total 1020 · Overtime - Callback 243,946.49

1021 · Out of Class Pay General Journal 09/14/2018 PR 09152018 ZAGARIS,NIKOLAUS S ADP PAYROLL IMPORT OUTOF CLASS CP 51.36 General Journal 09/28/2018 PR 09302018 BERNARDINI JR,MARIO L ADP PAYROLL IMPORT OUT OF CLASS 65.28 General Journal 09/28/2018 PR 09302018 BOALS,MICHAEL S ADP PAYROLL IMPORT OUT OF CLASS 81.60 General Journal 09/28/2018 PR 09302018 LARKIN,GEOFFREY P ADP PAYROLL IMPORT OUT OF CLASS 32.64 General Journal 09/28/2018 PR 09302018 BOALS,MICHAEL S ADP PAYROLL IMPORT OUTOF CLASS CP 102.72

Total 1021 · Out of Class Pay 333.60

1022 · Director Fees General Journal 09/14/2018 PR 09152018 DAVIS,WILLIAM L ADP PAYROLL IMPORT BOARD MEMBERS 100.00 General Journal 09/14/2018 PR 09152018 FENNER,WORTH F ADP PAYROLL IMPORT BOARD MEMBERS 100.00 General Journal 09/14/2018 PR 09152018 GALLI,JIM ADP PAYROLL IMPORT BOARD MEMBERS 100.00 General Journal 09/14/2018 PR 09152018 METCHO,STEVE R ADP PAYROLL IMPORT BOARD MEMBERS 200.00 General Journal 09/14/2018 PR 09152018 SILVERMAN,LOUIS ADP PAYROLL IMPORT BOARD MEMBERS 200.00 General Journal 09/28/2018 PR 09302018 DAVIS,WILLIAM L ADP PAYROLL IMPORT BOARD MEMBERS 100.00 General Journal 09/28/2018 PR 09302018 FENNER,WORTH F ADP PAYROLL IMPORT BOARD MEMBERS 100.00 General Journal 09/28/2018 PR 09302018 METCHO,STEVE R ADP PAYROLL IMPORT BOARD MEMBERS 100.00 General Journal 09/28/2018 PR 09302018 SILVERMAN,LOUIS ADP PAYROLL IMPORT BOARD MEMBERS 100.00

Total 1022 · Director Fees 1,100.00

1023 · Response Pay General Journal 09/14/2018 PR 09152018 OSGOOD,LYNNE ADP PAYROLL IMPORT EMERG RESPON 893.55 General Journal 09/14/2018 PR 09152018 MCCARTHY,GERALD J ADP PAYROLL IMPORT EMERG RESPON 243.18 General Journal 09/28/2018 PR 09302018 KEENA, JEFF T ADP PAYROLL IMPORT EMERG RESPON 145.69

Total 1023 · Response Pay 1,282.42

Page 8 158 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

1026 · Education Incentive General Journal 09/14/2018 PR 09152018 ALLMAN,MATTHEW ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 BLUE,FOREST H ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/14/2018 PR 09152018 GOODSPEED,CHRISTOPHER J ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 HAKENEN,AARON K ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/14/2018 PR 09152018 HAMILTON,RYAN J ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/14/2018 PR 09152018 KEADY,TRISTAN G ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/14/2018 PR 09152018 KISER,KEEF W ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/14/2018 PR 09152018 LARROQUE,MARK L ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/14/2018 PR 09152018 LEMELIN,JEFF M ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/14/2018 PR 09152018 LESIK,KIMBERLY D ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/14/2018 PR 09152018 MCGARGILL,ANDREW J ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/14/2018 PR 09152018 MCGUINNESS,MICHAEL J ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/14/2018 PR 09152018 RHOADES,ERIN N ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 SCOTT,NICOLE M ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/14/2018 PR 09152018 TELDESCHI,MARC R ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/14/2018 PR 09152018 ZANONI,JASON A ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 JESSELL,LORI M ADP PAYROLL IMPORT EDU INCENTIVE 100.00 General Journal 09/14/2018 PR 09152018 OSGOOD,LYNNE ADP PAYROLL IMPORT EDU INCENTIVE 100.00 General Journal 09/14/2018 PR 09152018 BARGIACCHI,ANTHONY D ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/14/2018 PR 09152018 BERNARDINI JR,MARIO L ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/14/2018 PR 09152018 BLACK,ADAM R ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/14/2018 PR 09152018 BLANDON,MARVIN J ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 BOWLDS,ALEX A ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/14/2018 PR 09152018 DAVIS,JEFFREY M ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 DICOCHEA,JOHN S ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/14/2018 PR 09152018 FLETCHER,DONALD M ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/14/2018 PR 09152018 KREPS,SHAWN M ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 LARKIN,GEOFFREY P ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 MESENBURG,ERICH W ADP PAYROLL IMPORT EDU INCENTIVE 100.00 General Journal 09/14/2018 PR 09152018 PACHECO,NOLE D ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 PANNELL,JEFFREY S ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 PECK,ELI G ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 PETERS,DANIEL J ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/14/2018 PR 09152018 SCHIAVO,DAVID A ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 SHELINE,BRIAN C ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 SMITH,BARRETT A ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/14/2018 PR 09152018 TAUL,MIKE S ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/14/2018 PR 09152018 VALUCH,OWEN E ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 WEHR,DONALD J ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 WHITE,STEVEN J ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/14/2018 PR 09152018 ZAGARIS,NIKOLAUS S ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 ALLMAN,MATTHEW ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 BLUE,FOREST H ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/28/2018 PR 09302018 GOODSPEED,CHRISTOPHER J ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 HAKENEN,AARON K ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/28/2018 PR 09302018 HAMILTON,RYAN J ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/28/2018 PR 09302018 KEADY,TRISTAN G ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/28/2018 PR 09302018 KISER,KEEF W ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/28/2018 PR 09302018 LARROQUE,MARK L ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/28/2018 PR 09302018 LEMELIN,JEFF M ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/28/2018 PR 09302018 LESIK,KIMBERLY D ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/28/2018 PR 09302018 MCGARGILL,ANDREW J ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/28/2018 PR 09302018 MCGUINNESS,MICHAEL J ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/28/2018 PR 09302018 RHOADES,ERIN N ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 SCOTT,NICOLE M ADP PAYROLL IMPORT EDU INCENTIVE 75.00

Page 9 159 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

General Journal 09/28/2018 PR 09302018 TELDESCHI,MARC R ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/28/2018 PR 09302018 ZANONI,JASON A ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 JESSELL,LORI M ADP PAYROLL IMPORT EDU INCENTIVE 100.00 General Journal 09/28/2018 PR 09302018 OSGOOD,LYNNE ADP PAYROLL IMPORT EDU INCENTIVE 100.00 General Journal 09/28/2018 PR 09302018 BARGIACCHI,ANTHONY D ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/28/2018 PR 09302018 BERNARDINI JR,MARIO L ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/28/2018 PR 09302018 BLACK,ADAM R ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/28/2018 PR 09302018 BLANDON,MARVIN J ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 BOWLDS,ALEX A ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/28/2018 PR 09302018 DAVIS,JEFFREY M ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 DICOCHEA,JOHN S ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/28/2018 PR 09302018 FLETCHER,DONALD M ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/28/2018 PR 09302018 KREPS,SHAWN M ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 LARKIN,GEOFFREY P ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 MESENBURG,ERICH W ADP PAYROLL IMPORT EDU INCENTIVE 100.00 General Journal 09/28/2018 PR 09302018 PACHECO,NOLE D ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 PANNELL,JEFFREY S ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 PECK,ELI G ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 PETERS,DANIEL J ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/28/2018 PR 09302018 SCHIAVO,DAVID A ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 SHELINE,BRIAN C ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 SMITH,BARRETT A ADP PAYROLL IMPORT EDU INCENTIVE 50.00 General Journal 09/28/2018 PR 09302018 TAUL,MIKE S ADP PAYROLL IMPORT EDU INCENTIVE 75.00 General Journal 09/28/2018 PR 09302018 VALUCH,OWEN E ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 WEHR,DONALD J ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 WHITE,STEVEN J ADP PAYROLL IMPORT EDU INCENTIVE 25.00 General Journal 09/28/2018 PR 09302018 ZAGARIS,NIKOLAUS S ADP PAYROLL IMPORT EDU INCENTIVE 25.00

Total 1026 · Education Incentive 3,950.00

1402 · Retirement Check 09/12/2018 807605070 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. 091518 Payroll, retiree 70,569.29 Check 09/12/2018 807605070 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. 091518 Payroll, retiree 6,678.39 Check 09/12/2018 807605070 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. 091518 Payroll, retiree 104,348.88 Check 09/12/2018 807605070 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. 091518 Payroll, retiree 10,691.76 Check 09/12/2018 807605070 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. 091518 Payroll, retiree 3,622.43 Deposit 09/12/2018 807605070 NOVATO FIRE PROTECTION DIST. Deposit -70,569.29 Deposit 09/12/2018 807605070 NOVATO FIRE PROTECTION DIST. Deposit -6,678.39 Deposit 09/12/2018 807605070 NOVATO FIRE PROTECTION DIST. Deposit -104,348.88 Deposit 09/12/2018 807605070 NOVATO FIRE PROTECTION DIST. Deposit -10,691.76 Deposit 09/12/2018 807605070 NOVATO FIRE PROTECTION DIST. Deposit -3,622.43 Check 09/13/2018 EFT STATE STREET BANK & TRUST CO STATE STREET BANK & TRUST CO 70,569.29 Check 09/13/2018 EFT STATE STREET BANK & TRUST CO STATE STREET BANK & TRUST CO 6,678.39 Check 09/13/2018 EFT STATE STREET BANK & TRUST CO STATE STREET BANK & TRUST CO 104,348.88 Check 09/13/2018 EFT STATE STREET BANK & TRUST CO STATE STREET BANK & TRUST CO 10,691.76 Check 09/13/2018 EFT STATE STREET BANK & TRUST CO STATE STREET BANK & TRUST CO 3,622.43 General Journal 09/14/2018 PR 09152018 MCCARTHY,GERALD J ADP PAYROLL IMPORT INCENTIVE PAY 312.21 Check 09/26/2018 807605125 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. 093018 Payroll, retiree 70,569.29 Check 09/26/2018 807605125 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. 093018 Payroll, retiree 6,678.39 Check 09/26/2018 807605125 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. 093018 Payroll, retiree 104,382.88 Check 09/26/2018 807605125 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. 093018 Payroll, retiree 10,691.76 Check 09/26/2018 807605125 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. 093018 Payroll, retiree 3,622.43 Deposit 09/26/2018 807605125 NOVATO FIRE PROTECTION DIST. Deposit -70,569.29 Deposit 09/26/2018 807605125 NOVATO FIRE PROTECTION DIST. Deposit -6,678.39 Deposit 09/26/2018 807605125 NOVATO FIRE PROTECTION DIST. Deposit -104,382.88 Deposit 09/26/2018 807605125 NOVATO FIRE PROTECTION DIST. Deposit -10,691.76

Page 10 160 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

Deposit 09/26/2018 807605125 NOVATO FIRE PROTECTION DIST. Deposit -3,622.43 Check 09/27/2018 EFT STATE STREET BANK & TRUST CO STATE STREET BANK & TRUST CO 70,569.29 Check 09/27/2018 EFT STATE STREET BANK & TRUST CO STATE STREET BANK & TRUST CO 6,678.39 Check 09/27/2018 EFT STATE STREET BANK & TRUST CO STATE STREET BANK & TRUST CO 104,382.88 Check 09/27/2018 EFT STATE STREET BANK & TRUST CO STATE STREET BANK & TRUST CO 10,691.76 Check 09/27/2018 EFT STATE STREET BANK & TRUST CO STATE STREET BANK & TRUST CO 3,622.43 General Journal 09/28/2018 PR 09302018 MCCARTHY,GERALD J ADP PAYROLL IMPORT INCENTIVE PAY 312.21

Total 1402 · Retirement 392,479.92

1404 · FICA Medicare General Journal 09/14/2018 PR 09152018 ADP PAYROLL IMPORT ADP PAYROLL IMPORT Employer Medicare Tax 2,724.05 General Journal 09/14/2018 PR 09152018 ADP PAYROLL IMPORT ADP PAYROLL IMPORT Employer Medicare Tax 244.65 General Journal 09/14/2018 PR 09152018 ADP PAYROLL IMPORT ADP PAYROLL IMPORT Employer Medicare Tax 3,525.63 General Journal 09/14/2018 PR 09152018 ADP PAYROLL IMPORT ADP PAYROLL IMPORT Employer Medicare Tax 482.68 General Journal 09/14/2018 PR 09152018 ADP PAYROLL IMPORT ADP PAYROLL IMPORT Employer Social Security Tax 43.40 General Journal 09/14/2018 PR 09152018 ADP PAYROLL IMPORT ADP PAYROLL IMPORT Employer Medicare Tax 154.88 General Journal 09/14/2018 PR 09152018 ADP PAYROLL IMPORT ADP PAYROLL IMPORT ER Tax -0.01 General Journal 09/28/2018 PR 09302018 ADP PAYROLL IMPORT ADP PAYROLL IMPORT Employer Medicare Tax 2,779.89 General Journal 09/28/2018 PR 09302018 ADP PAYROLL IMPORT ADP PAYROLL IMPORT Employer Medicare Tax 225.88 General Journal 09/28/2018 PR 09302018 ADP PAYROLL IMPORT ADP PAYROLL IMPORT Employer Medicare Tax 3,530.10 General Journal 09/28/2018 PR 09302018 ADP PAYROLL IMPORT ADP PAYROLL IMPORT Employer Medicare Tax 478.13 General Journal 09/28/2018 PR 09302018 ADP PAYROLL IMPORT ADP PAYROLL IMPORT Employer Social Security Tax 24.80 General Journal 09/28/2018 PR 09302018 ADP PAYROLL IMPORT ADP PAYROLL IMPORT Employer Medicare Tax 237.97 General Journal 09/30/2018 GJ 093018 Adjustment -0.01

Total 1404 · FICA Medicare 14,452.04

1502 · Life Insurance Check 09/12/2018 807605059 PROTECTIVE LIFE INSURANCE COMPANY PROTECTIVE LIFE INSURANCE COMPANY Life Prem, Acct#730078, Sep201... 164.42 Check 09/12/2018 807605059 PROTECTIVE LIFE INSURANCE COMPANY PROTECTIVE LIFE INSURANCE COMPANY Life Prem, Acct#730078, Sep201... 29.84 Check 09/12/2018 807605059 PROTECTIVE LIFE INSURANCE COMPANY PROTECTIVE LIFE INSURANCE COMPANY Life Prem, Acct#730078, Sep201... 217.09 Check 09/12/2018 807605059 PROTECTIVE LIFE INSURANCE COMPANY PROTECTIVE LIFE INSURANCE COMPANY Life Prem, Acct#730078, Sep201... 39.51 Check 09/12/2018 807605059 PROTECTIVE LIFE INSURANCE COMPANY PROTECTIVE LIFE INSURANCE COMPANY Life Prem, Acct#730078, Sep201... 7.52 Check 09/26/2018 807605131 FIDELITY LIFE ASSOCIATION FIDELITY LIFE ASSOCIATION Billing Code 01169, Oct2018, Life 32.10 Check 09/26/2018 807605131 FIDELITY LIFE ASSOCIATION FIDELITY LIFE ASSOCIATION Billing Code 01169, Oct2018, Life 5.83 Check 09/26/2018 807605131 FIDELITY LIFE ASSOCIATION FIDELITY LIFE ASSOCIATION Billing Code 01169, Oct2018, Life 42.37 Check 09/26/2018 807605131 FIDELITY LIFE ASSOCIATION FIDELITY LIFE ASSOCIATION Billing Code 01169, Oct2018, Life 7.71 Check 09/26/2018 807605131 FIDELITY LIFE ASSOCIATION FIDELITY LIFE ASSOCIATION Billing Code 01169, Oct2018, Life 1.47 Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Life Prem, E031-010111 738.60 Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Life Prem, E031-010111 134.05 Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Life Prem, E031-010111 975.19 Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Life Prem, E031-010111 177.49 Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Life Prem, E031-010111 33.77 Check 09/26/2018 807605132 FDAC EBA FDAC EBA Manual accounting adjustment 8.20 Check 09/26/2018 807605137 MANAGED HEALTH NETWORK SERV. MANAGED HEALTH NETWORK SERV. PRM-029480, EAP Oct2018, E09... 1,088.32 General Journal 09/30/2018 GJ 093018 Reclassify 19.15 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -1,142.24 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -207.30 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -1,508.14 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -274.49 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -52.22

Total 1502 · Life Insurance 538.24

1510 · Dental Insurance Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Dental Prem, E031-010... 9,939.50

Page 11 161 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Dental Prem, E031-010... 1,803.91 Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Dental Prem, E031-010... 13,123.35 Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Dental Prem, E031-010... 2,388.58 Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Dental Prem, E031-010... 454.44 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -2,569.98 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -466.42 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -3,393.20 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -617.60 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -117.50

Total 1510 · Dental Insurance 20,545.08

1512 · Flexible Savings Account Check 09/04/2018 8/31/2018 HCFSA2018 ADP BENEFIT SERV Brody, William 15.00 Check 09/05/2018 9/2/2018 HCFSA2018 ADP BENEFIT SERV Brody, William 5.00 Check 09/05/2018 9/2/2018 HCFSA2018 ADP BENEFIT SERV Brody, William 15.00 Check 09/05/2018 9/2/2018 HCFSA2018 ADP BENEFIT SERV Hom, Daniel 15.00 Check 09/05/2018 9/3/2018 HCFSA2018 ADP BENEFIT SERV Hom, Daniel 15.00 Check 09/10/2018 9/7/2018 HCFSA2018 ADP BENEFIT SERV Brody, William 18.98 Deposit 09/11/2018 9948 NOVATO FIRE PROTECTION DIST. Deposit -1,776.88 Check 09/11/2018 9/9/2018 HCC2018 ADP BENEFIT SERV Hom, Daniel 22.50 Check 09/11/2018 9/9/2018 HCFSA2018 ADP BENEFIT SERV Hom, Daniel 263.50 Check 09/13/2018 9/12/2018 DCFSA2018 ADP BENEFIT SERV Wager, Shannon 208.33 Check 09/14/2018 9/13/2018 HCFSA2018 ADP BENEFIT SERV Brody, William 15.00 Deposit 09/25/2018 9968 NOVATO FIRE PROTECTION DIST. Deposit -1,776.88 Check 09/27/2018 9/26/2018 DCFSA2018 ADP BENEFIT SERV Wager, Shannon 140.39 Check 09/28/2018 9/27/2018 HCFSA2018 ADP BENEFIT SERV Brody, William 15.00 Check 09/28/2018 9/27/2018 HCFSA2018 ADP BENEFIT SERV Villa, Jeanne 78.66

Total 1512 · Flexible Savings Account -2,726.40

1513 · Health Insurance Check 09/05/2018 9936 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 083118 Payroll RHS employer 2,340.61 Check 09/05/2018 9936 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 083118 Payroll RHS employer 282.22 Check 09/05/2018 9936 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 083118 Payroll RHS employer 2,673.59 Check 09/05/2018 9936 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 083118 Payroll RHS employer 469.40 Check 09/05/2018 9936 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 101517 Payroll RHS employer 75.25 Check 09/11/2018 9949 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 091418 Payroll RHS employer 2,712.02 Check 09/11/2018 9949 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 091418 Payroll RHS employer 282.22 Check 09/11/2018 9949 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 091418 Payroll RHS employer 2,673.59 Check 09/11/2018 9949 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 091418 Payroll RHS employer 469.40 Check 09/11/2018 9949 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 091418 Payroll RHS employer 75.25 Check 09/24/2018 807605113 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. Oct 2018, CalPERS Premium 64,896.57 Check 09/24/2018 807605113 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. Oct 2018, CalPERS Premium 11,778.00 Check 09/24/2018 807605113 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. Oct 2018, CalPERS Premium 85,684.47 Check 09/24/2018 807605113 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. Oct 2018, CalPERS Premium 15,595.44 Check 09/24/2018 807605113 NOVATO FIRE PROTECTION DIST. NOVATO FIRE PROTECTION DIST. Oct 2018, CalPERS Premium 2,967.11 Deposit 09/24/2018 807605113 NOVATO FIRE PROTECTION DIST. Deposit -64,896.57 Deposit 09/24/2018 807605113 NOVATO FIRE PROTECTION DIST. Deposit -11,778.00 Deposit 09/24/2018 807605113 NOVATO FIRE PROTECTION DIST. Deposit -85,684.47 Deposit 09/24/2018 807605113 NOVATO FIRE PROTECTION DIST. Deposit -15,595.44 Deposit 09/24/2018 807605113 NOVATO FIRE PROTECTION DIST. Deposit -2,967.11 Check 09/25/2018 9967 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 093018 Payroll RHS employer 2,712.02 Check 09/25/2018 9967 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 093018 Payroll RHS employer 282.22 Check 09/25/2018 9967 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 093018 Payroll RHS employer 2,673.59 Check 09/25/2018 9967 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 093018 Payroll RHS employer 469.40 Check 09/25/2018 9967 VANTAGEPOINT TRANSFER VANTAGEPOINT TRANSFER 093018 Payroll RHS employer 75.25

Page 12 162 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

Check 09/27/2018 EFT CalPERS CalPERS Sep 2018, CalPERS Premium 64,896.57 Check 09/27/2018 EFT CalPERS CalPERS Sep 2018, CalPERS Premium 11,778.00 Check 09/27/2018 EFT CalPERS CalPERS Sep 2018, CalPERS Premium 85,684.47 Check 09/27/2018 EFT CalPERS CalPERS Sep 2018, CalPERS Premium 15,595.44 Check 09/27/2018 EFT CalPERS CalPERS Sep 2018, CalPERS Premium 2,967.11 General Journal 09/30/2018 GJ 093018 Adjustment 89.50 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -11,962.27 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -2,171.02 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -15,794.06 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -2,874.68 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -546.92

Total 1513 · Health Insurance 165,928.17

1514 · Vision Plan Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Vision Prem, E031-010... 759.50 Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Vision Prem, E031-010... 137.84 Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Vision Prem, E031-010... 1,002.78 Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Vision Prem, E031-010... 182.52 Check 09/26/2018 807605132 FDAC EBA FDAC EBA Oct2018, Vision Prem, E031-010... 34.72 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -157.93 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -28.66 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -208.52 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -37.95 General Journal 09/30/2018 GJ 093018 Reclass insurance receipts Reclass insurance receipts -7.22

Total 1514 · Vision Plan 1,677.08

1517 · Administrative Allowance General Journal 09/14/2018 PR 09152018 WAGER,SHANNON M ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/14/2018 PR 09152018 WADE,DENISE D ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/14/2018 PR 09152018 FORKES,KENNETH D ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/14/2018 PR 09152018 FELCIANO,GRETCHEN M ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/14/2018 PR 09152018 HOM,DANIEL W ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/14/2018 PR 09152018 PALLAS,LAUREN C ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/14/2018 PR 09152018 VILLA,JEANNE M ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/14/2018 PR 09152018 WALRAVEN,COLLEEN M ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/28/2018 PR 09302018 WAGER,SHANNON M ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/28/2018 PR 09302018 WADE,DENISE D ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/28/2018 PR 09302018 FORKES,KENNETH D ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/28/2018 PR 09302018 FELCIANO,GRETCHEN M ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/28/2018 PR 09302018 HOM,DANIEL W ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/28/2018 PR 09302018 PALLAS,LAUREN C ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/28/2018 PR 09302018 VILLA,JEANNE M ADP PAYROLL IMPORT AFLAC INSURANCE 75.00 General Journal 09/28/2018 PR 09302018 WALRAVEN,COLLEEN M ADP PAYROLL IMPORT AFLAC INSURANCE 75.00

Total 1517 · Administrative Allowance 1,200.00

1701 · Workers' Compensation Check 09/04/2018 8313 Craig Danford Craig Danford Danford, Craig 1,903.00 Check 09/04/2018 8314 Craig Danford Craig Danford Danford, Craig 173.58 Check 09/06/2018 8315 Center for Interventional Spine, A Medica Center for Interventional Spine, A Medica Goodspeed, Chris 245.16 Check 09/06/2018 8316 Center for Interventional Spine, A Medica Center for Interventional Spine, A Medica Goodspeed, Chris 145.61 Check 09/06/2018 8317 Cathy Rucker Cathy Rucker Rucker, Steve 2,430.54 Sales Receipt 09/07/2018 5963 FIRE AGENCIES SELF INSURANCE SYST... FIRE AGENCIES SELF INSURANCE SYSTEM Workers Comp -2,430.54 Sales Receipt 09/07/2018 5964 FIRE AGENCIES SELF INSURANCE SYST... FIRE AGENCIES SELF INSURANCE SYSTEM Workers Comp -2,430.54 Check 09/07/2018 8318 Athens Managed Care, Inc. Athens Managed Care, Inc. Taul, Michael 20.00

Page 13 163 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

Check 09/12/2018 8319 John W. Alchemy, MD John W. Alchemy, MD Michalik, Scott 153.70 Check 09/12/2018 8320 John W. Alchemy, MD John W. Alchemy, MD Michalik, Scott 153.70 Sales Receipt 09/14/2018 5974 FASIS FASIS Workers Comp -2,430.54 Sales Receipt 09/14/2018 5975 FASIS FASIS Workers Comp -2,430.54 Sales Receipt 09/14/2018 5976 FASIS FASIS Workers Comp -2,430.54 Check 09/14/2018 8321 Athens Managed Care, Inc. Athens Managed Care, Inc. Michalik, Scott 98.00 Check 09/14/2018 8322 Athens Managed Care, Inc. Athens Managed Care, Inc. Moore, Michael 260.00 Check 09/14/2018 8323 Witzig, Hannah, Sanders & Reagan, LLP Witzig, Hannah, Sanders & Reagan, LLP Tripp, Phillip 74.00 Check 09/17/2018 807605075 ATHENS INSURANCE SERVICES, INC. ATHENS INSURANCE SERVICES, INC. IVC16773, July2018 Bill Review F... 270.44 Check 09/17/2018 807605080 BICKMORE BICKMORE InvBRS-0017257, Actuarial Revie... 3,100.00 Check 09/20/2018 8324 Cathy Rucker Cathy Rucker Rucker, Steve 2,430.54 Check 09/20/2018 8325 SYNERGY MEDICAL GROUP SYNERGY MEDICAL GROUP Michalik, Scott 91.03 Check 09/20/2018 8326 SYNERGY MEDICAL GROUP SYNERGY MEDICAL GROUP Michalik, Scott 91.03 Check 09/20/2018 8327 SYNERGY MEDICAL GROUP SYNERGY MEDICAL GROUP Michalik, Scott 91.03 Check 09/20/2018 8328 SYNERGY MEDICAL GROUP SYNERGY MEDICAL GROUP Michalik, Scott 91.03 Check 09/21/2018 8329 SYNERGY MEDICAL GROUP SYNERGY MEDICAL GROUP Michalik, Scott 76.89 Check 09/24/2018 807605104 ATHENS INSURANCE SERVICES, INC. ATHENS INSURANCE SERVICES, INC. IVC16797, Aug2018 Claim fees, ... 2,832.00 Check 09/24/2018 8330 Pinehurst Surgical Clinic, PA Pinehurst Surgical Clinic, PA Richardson, Curtis 42.89 Check 09/24/2018 8331 Lexitas/Castle Copy Service, Inc. Lexitas/Castle Copy Service, Inc. Lupo, Louis 42.60 Check 09/26/2018 8332 Maximus Federal Services Inc Maximus Federal Services Inc Lupo, Louis 390.00 Check 09/26/2018 8333 Maximus Federal Services Inc Maximus Federal Services Inc Brolan, Adam 390.00 Sales Receipt 09/28/2018 6004 FASIS FASIS Workers Comp -2,430.54 Sales Receipt 09/28/2018 6005 FASIS FASIS Workers Comp -2,430.54 Sales Receipt 09/28/2018 6006 FASIS FASIS Workers Comp -2,430.54 Sales Receipt 09/28/2018 6007 FASIS FASIS Workers Comp -1,215.27 Sales Receipt 09/28/2018 6008 FASIS FASIS Workers Comp -2,430.54 Sales Receipt 09/28/2018 6009 FASIS FASIS Workers Comp -347.22 Sales Receipt 09/28/2018 6010 FASIS FASIS Workers Comp -2,430.54 Check 09/28/2018 8334 Athens Managed Care, Inc. Athens Managed Care, Inc. Boals, Michael 353.00

Total 1701 · Workers' Compensation -9,918.12

1706 · Deferred Compensation General Journal 09/15/2018 GJ 091518 Medical Stipend - deferred comp 1,750.00 General Journal 09/15/2018 GJ 091518 Medical Stipend - deferred comp 350.00 General Journal 09/15/2018 GJ 091518 Medical Stipend - deferred comp 3,850.00 General Journal 09/15/2018 GJ 091518 Education Incentive - deferred co... 322.96 General Journal 09/15/2018 GJ 091518 Education Incentive - deferred co... 79.13 General Journal 09/15/2018 GJ 091518 Education Incentive - deferred co... 95.44 General Journal 09/15/2018 GJ 091518 Education Incentive - deferred co... 653.74 General Journal 09/15/2018 GJ 091518 Employer match 1,225.00 General Journal 09/15/2018 GJ 091518 Employer match 175.00 General Journal 09/15/2018 GJ 091518 Employer match 1,650.00 General Journal 09/15/2018 GJ 091518 Employer match 450.00 General Journal 09/15/2018 GJ 091518 Employer match 50.00 General Journal 09/30/2018 GJ 093018 Medical Stipend - deferred comp 1,750.00 General Journal 09/30/2018 GJ 093018 Medical Stipend - deferred comp 350.00 General Journal 09/30/2018 GJ 093018 Medical Stipend - deferred comp 3,850.00 General Journal 09/30/2018 GJ 093018 Education Incentive - deferred co... 322.96 General Journal 09/30/2018 GJ 093018 Education Incentive - deferred co... 79.13 General Journal 09/30/2018 GJ 093018 Education Incentive - deferred co... 95.44 General Journal 09/30/2018 GJ 093018 Education Incentive - deferred co... 653.74 General Journal 09/30/2018 GJ 093018 Employer match 1,225.00 General Journal 09/30/2018 GJ 093018 Employer match 175.00 General Journal 09/30/2018 GJ 093018 Employer match 1,650.00 General Journal 09/30/2018 GJ 093018 Employer match 450.00

Page 14 164 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

General Journal 09/30/2018 GJ 093018 Employer match 50.00

Total 1706 · Deferred Compensation 21,302.54

2020 · Cal-OSHA Requirements Check 09/17/2018 807605091 MARIN COUNTY SHERIFF'S OFFICE MARIN COUNTY SHERIFF'S OFFICE Inv10763, Jul-Sept 2018 (Q1) MD... 111,450.46 Check 09/26/2018 807605128 ALLSTAR FIRE EQUIPMENT, INC. ALLSTAR FIRE EQUIPMENT, INC. Inv209740, P016-052115, SCBA ... 2,379.41 Check 09/26/2018 807605129 L. N. CURTIS & SONS L. N. CURTIS & SONS INV212615, boots 484.32 Check 09/26/2018 807605129 L. N. CURTIS & SONS L. N. CURTIS & SONS INV215645, gloves 97.41

Total 2020 · Cal-OSHA Requirements 114,411.60

2021 · Clothing Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081618, Name plates for new hires 55.00 General Journal 09/26/2018 GJ 092618 CARD SERVICE CENTER CARD SERVICE CENTER Use tax out of state purchase 4.00

Total 2021 · Clothing 59.00

2024 · First Aid Supplies Check 09/05/2018 807605027 BOUND TREE MEDICAL, LLC BOUND TREE MEDICAL, LLC Inv82955335, P003-PA1280R4 1,173.05 Check 09/05/2018 807605027 BOUND TREE MEDICAL, LLC BOUND TREE MEDICAL, LLC Credit on Inv82955335 for early p... -35.19 Check 09/05/2018 807605027 BOUND TREE MEDICAL, LLC BOUND TREE MEDICAL, LLC Inv82956511, P003-PA1280R4 23.25 Check 09/05/2018 807605027 BOUND TREE MEDICAL, LLC BOUND TREE MEDICAL, LLC Credti on Inv82956511 for early p... -0.70 Check 09/05/2018 807605031 LIFE ASSIST, INC. LIFE ASSIST, INC. Inv871447, Gray blanket, P026-0... 0.00 Check 09/05/2018 807605031 LIFE ASSIST, INC. LIFE ASSIST, INC. Inv873172, P026-091217 136.73 Check 09/05/2018 807605031 LIFE ASSIST, INC. LIFE ASSIST, INC. Inv873658, P026-091217 1,763.12 Check 09/05/2018 807605045 ZOLL MEDICAL CORPORATION ZOLL MEDICAL CORPORATION Inv2731921, I114-051517 919.00 Check 09/05/2018 807605045 ZOLL MEDICAL CORPORATION ZOLL MEDICAL CORPORATION Inv2731757, I114-051517 1,154.44 Check 09/05/2018 807605045 ZOLL MEDICAL CORPORATION ZOLL MEDICAL CORPORATION Inv2733289, I114-051517 87.36 Check 09/05/2018 807605031 LIFE ASSIST, INC. LIFE ASSIST, INC. Inv873955, P026-091217 578.63 Check 09/17/2018 807605076 ARROW INTERNATIONAL, INC. ARROW INTERNATIONAL, INC. Iinv9500497509, EZ-IO needles 610.31 Check 09/17/2018 807605079 BOUND TREE MEDICAL, LLC BOUND TREE MEDICAL, LLC Inv82969631, P003-PA1280-R4 278.31 Check 09/17/2018 807605079 BOUND TREE MEDICAL, LLC BOUND TREE MEDICAL, LLC Credit for early payment on Inv82... -8.35 Check 09/17/2018 807605087 LIFE ASSIST, INC. LIFE ASSIST, INC. Inv874442, P026-091217 296.86 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081718, ems supplies, Amazon 45.32 General Journal 09/26/2018 GJ 092618 CARD SERVICE CENTER CARD SERVICE CENTER Use tax out of state purchase 4.00

Total 2024 · First Aid Supplies 7,026.14

2025 · Oxygen Check 09/17/2018 807605090 MATHESON TRI-GAS INC MATHESON TRI-GAS INC Inv18145478, 1 oxy ship @ $15.2... 16.51 Check 09/17/2018 807605090 MATHESON TRI-GAS INC MATHESON TRI-GAS INC Inv18145479, 1 oxy ship @ $15.2... 16.51 Check 09/17/2018 807605090 MATHESON TRI-GAS INC MATHESON TRI-GAS INC Inv18174958, 1 oxy ship @ $15.2... 16.51 Check 09/17/2018 807605090 MATHESON TRI-GAS INC MATHESON TRI-GAS INC Inv18211817, 1 ac, 1 ox250 @$6.... 12.50 Check 09/17/2018 807605090 MATHESON TRI-GAS INC MATHESON TRI-GAS INC Inv18211609, 16 oxM250 @$6.25... 100.00 Check 09/17/2018 807605090 MATHESON TRI-GAS INC MATHESON TRI-GAS INC Inv18211643, 9 oxM250 @$6.25e... 56.25

Total 2025 · Oxygen 218.28

2028 · Board Expense Check 09/05/2018 807605038 NATIONAL ASSOC. OF ELECTED FIRE O... NATIONAL ASSOC. OF ELECTED FIRE OFFI... Inv4458, Conf reg ($150)and Me... 200.00 Check 09/24/2018 807605107 CROWN TROPHY CROWN TROPHY Inv29102, Skip's plaque 21.63 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082218, Airfare, NAEFO Conf, Sil... 177.96 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082318, Hotel, Silverman NAEFO... 50.85 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082818, Hotel, Silverman, Firesh... 111.87 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 083018, frame for retiring Fenner 26.15 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090518, BOD mtg snacks 87.93

Page 15 165 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

Total 2028 · Board Expense 676.39

2029 · Advertising Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090618, empl ad for Fin Dir position 295.00

Total 2029 · Advertising 295.00

2034 · Outside Assistance Check 09/05/2018 807605036 NOVATO BUILDERS SUPPLY NOVATO BUILDERS SUPPLY Inv1808-079567, Wood for ventila... 919.47 Check 09/05/2018 807605046 HAMILTON, RYAN HAMILTON, RYAN Reimb for Explorer uniform shirt a... 40.00 Check 09/12/2018 807605063 TYLER, SHELBY TYLER, SHELBY Clerical support EMS Billing 8/27-... 633.25 Check 09/12/2018 807605071 MUNOZ PAYROLL SERVICES MUNOZ PAYROLL SERVICES Inv107, Payroll Svcs 081618-083... 3,000.00 Check 09/17/2018 807605098 WALRAVEN, GRACE WALRAVEN, GRACE Inv #105, Clerical for Finance, 08... 356.25 Check 09/17/2018 807605098 WALRAVEN, GRACE WALRAVEN, GRACE Inv#105, Clerical for EMS Billing, ... 31.25 Check 09/24/2018 807605106 ACTIVE WELLNESS, LLC ACTIVE WELLNESS, LLC NOFD-083118, Aug2018 FireFlex... 450.00 Check 09/24/2018 807605118 TYLER, SHELBY TYLER, SHELBY Clerical EMS Billing 9/10-9/13 20... 243.75 Check 09/24/2018 807605121 MUNOZ PAYROLL SERVICES MUNOZ PAYROLL SERVICES Inv108, Payroll Svcs 090118-091... 1,950.00 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090618, Academy books, Pennwell 309.22 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082718, Steel for training prop 64.33 Check 09/26/2018 807605127 AEROTEK AEROTEK InvOP08185500, Alyson R., Nicol... 5,376.00 Check 09/26/2018 807605127 AEROTEK AEROTEK InvOP08185499, Alyssa E. Ashle... 9,564.00 Check 09/26/2018 807605145 WALRAVEN, GRACE WALRAVEN, GRACE Inv #106, Clerical for Finance, 9/6... 306.25 Check 09/26/2018 807605145 WALRAVEN, GRACE WALRAVEN, GRACE Inv#106, Clerical for EMS Billing, ... 50.00

Total 2034 · Outside Assistance 23,293.77

2039 · Schools and Seminars Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081518, Pini 27.58 Sales Receipt 09/28/2018 6001 LACROIX, ROBERT & JESSICA LACROIX, ROBERT & JESSICA ROBERT LACROIX 9313-2039 -79.00

Total 2039 · Schools and Seminars -51.42

2040 · Training Aids and Materials Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082618, theatrical smoke, Amazon 238.12 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082718, Training Academy/Prop ... 79.72 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082318, Costco 130.61

Total 2040 · Training Aids and Materials 448.45

2041 · Food Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082918, Prob Test/Acad training f... 57.30 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082018, lunch for new hire orient... 83.47 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082218, Dr. Zonik, Dague, Lunch 39.57 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082918, Dr. Zonik, Lunch 15.18 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082318, lunch for interview paneli... 101.86 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 083018, lunch for mtg empl attorn... 10.28 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 083018, lunch for mtg empl attorn... 60.34 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081618, Mayday training drills me... 106.76 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082218, food for District mtgs 36.42 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082318, food for District mtg 31.69 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081718, Extended Response meals 119.56 Check 09/26/2018 807605133 FORKS AND FINGERS FORKS AND FINGERS 091818 event, S61, Leadership lu... 601.64

Total 2041 · Food 1,264.07

2049 · Conferences & Meetings Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090618, Lesik training hotel 326.78

Page 16 166 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

Total 2049 · Conferences & Meetings 326.78

2059 · Liability & Property Check 09/24/2018 807605111 ARTHUR J. GALLAGHER & CO INS BROK... ARTHUR J. GALLAGHER & CO INS BROKE... Inv2724981, P&C Insurance Pre... 111,996.00

Total 2059 · Liability & Property 111,996.00

2087 · Parts & Outside Labor Check 09/05/2018 807605025 ABLE TIRE & BRAKE INC ABLE TIRE & BRAKE INC Inv597621, U-23, E166-100616 969.86 Check 09/05/2018 807605030 HI-TECH E.V.S. INC. HI-TECH E.V.S. INC. Inv161572, U-46 525.61 Check 09/05/2018 807605043 SPARTAN MOTORS CHASSIS, INC. SPARTAN MOTORS CHASSIS, INC. IN00743903, U-20 832.28 Check 09/05/2018 807605049 LEONARDI AUTO ELEC., INC. LEONARDI AUTO ELEC., INC. Inv0076936, U-1 76.76 Check 09/05/2018 807605050 BEARINGS & HYDRAULICS BEARINGS & HYDRAULICS InvIP46214, U-6 19.70 Check 09/12/2018 807605056 LEHR AUTO ELECTRIC, INC. LEHR AUTO ELECTRIC, INC. InvSI19035, LED lights on B63's ... 14.91 Check 09/17/2018 807605072 ABLE TIRE & BRAKE INC ABLE TIRE & BRAKE INC Inv598190, U-7 E166-100616 1,284.61 Check 09/17/2018 807605081 CAPITOL CLUTCH & BRAKE, INC CAPITOL CLUTCH & BRAKE, INC Inv1528697, U-9 412.50 Check 09/17/2018 807605094 RED CLOUD, INC RED CLOUD, INC Inv40230, Repairs to Motorola ra... 330.00 Check 09/24/2018 807605112 LEONARDI AUTO ELEC., INC. LEONARDI AUTO ELEC., INC. Inv0077003, U-30 322.74 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081118, Auto detail after OOC Ca... 320.00 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082918, U9, Trucker AC 183.39 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090518, U36, Seat covers 257.00 Check 09/26/2018 807605139 NAPA AUTO PARTS NAPA AUTO PARTS Inv994412, U16 182.16 Check 09/26/2018 807605139 NAPA AUTO PARTS NAPA AUTO PARTS Inv994748, U32 127.35 Check 09/26/2018 807605140 PINI HARDWARE INC. PINI HARDWARE INC. Inv378763, U3 15.25 Check 09/26/2018 807605140 PINI HARDWARE INC. PINI HARDWARE INC. Inv379211, U11 26.86 Check 09/26/2018 807605142 TEETER & SCHACHT TEETER & SCHACHT InvI035776, U11, PO#1209 130.85 Check 09/26/2018 807605146 WATTCO WATTCO Inv51207, U5 72.02 General Journal 09/26/2018 GJ 092618 CARD SERVICE CENTER CARD SERVICE CENTER Use tax out of state purchase 22.00 General Journal 09/26/2018 GJ 092618 CARD SERVICE CENTER CARD SERVICE CENTER Use tax out of state purchase 13.00

Total 2087 · Parts & Outside Labor 6,138.85

2088 · Shop Supplies Check 09/05/2018 807605044 WINZER CORPORATION WINZER CORPORATION Inv6184005 106.30 Check 09/17/2018 807605082 CINTAS CINTAS Payer #13379005, Aug2018, P01... 189.81

Total 2088 · Shop Supplies 296.11

2131 · Books & Periodicals Check 09/26/2018 807605124 EMS BILLING NOVATO CARD SERVICE CENTER 082918, books ems billing 126.05

Total 2131 · Books & Periodicals 126.05

2141 · Computer Supplies Check 09/17/2018 807605103 VANZEBO LASER, LLC VANZEBO LASER, LLC Inv98728, toner 401.29 Check 09/24/2018 807605117 STAPLES BUSINESS ADVANTAGE STAPLES BUSINESS ADVANTAGE Inv8051209940, P002-010615 132.00

Total 2141 · Computer Supplies 533.29

2151 · Computer System Software Check 09/12/2018 807605060 RACKSPACE US INC. RACKSPACE US INC. Inv6213839, July2018, E0165-05... 1,166.00 Check 09/12/2018 807605060 RACKSPACE US INC. RACKSPACE US INC. Inv6284633, Aug2018, E0165-05... 1,176.01 Check 09/12/2018 807605060 RACKSPACE US INC. RACKSPACE US INC. Inv6355560, Sept2018, E0165-05... 1,191.41 Check 09/12/2018 807605060 RACKSPACE US INC. RACKSPACE US INC. Inv6143176, Jun2018, E0165-050... 1,200.76 Check 09/12/2018 807605062 TRIZETTO PROVIDER SOLUTIONS TRIZETTO PROVIDER SOLUTIONS Inv3T0Z091800, E182-080117 669.38 Check 09/26/2018 807605124 EMS BILLING NOVATO CARD SERVICE CENTER 081518, TriTech software 1,895.00 Check 09/26/2018 807605124 EMS BILLING NOVATO CARD SERVICE CENTER 090118, Microbilt 178.81 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090718, Adobe DC 14.99

Page 17 167 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090818, Microsoft OneDrive 3.99

Total 2151 · Computer System Software 7,496.35

2164 · Computer Hardware Maintenance Check 09/05/2018 807605033 MARIN IT, INC MARIN IT, INC Inv2018-20232, Aug2018 mainten... 7,626.00

Total 2164 · Computer Hardware Maintenance 7,626.00

2268 · Special Fire Equipment & Suppl Check 09/05/2018 807605026 BWS DISTRIBUTORS BWS DISTRIBUTORS Inv 237019 468.31 Check 09/05/2018 807605029 GRAINGER GRAINGER Inv9868112104, P010-033114R2 26.95 Check 09/05/2018 807605029 GRAINGER GRAINGER Inv9867710452, P010-033114R2 90.57 Check 09/05/2018 807605029 GRAINGER GRAINGER Inv9867540990, P010-033114R2 48.04 Check 09/12/2018 807605054 BUCK'S SAW SERVICE, INC BUCK'S SAW SERVICE, INC Inv350325, small engine repair, E... 108.57 Check 09/12/2018 807605054 BUCK'S SAW SERVICE, INC BUCK'S SAW SERVICE, INC Inv350756, small engine repair, E... 37.80 Check 09/12/2018 807605056 LEHR AUTO ELECTRIC, INC. LEHR AUTO ELECTRIC, INC. InvSI19036, Striping & graphics o... 720.44 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082218, eng 62 clipboard, Amazon 21.67 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090218, Amazon 45.28 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090718, Amazon 1,942.50 Check 09/26/2018 807605129 L. N. CURTIS & SONS L. N. CURTIS & SONS INV211659, Con space comm Eq... 1,358.06 Check 09/26/2018 807605134 GRAINGER GRAINGER Inv9885324237, P010-033114R2 35.93 Check 09/26/2018 807605135 HICKS VALLEY STATION FUND SEW SHOP HICKS VALLEY STATION FUND SEW SHOP Inv126, Hose straps 300.00 General Journal 09/26/2018 GJ 092618 CARD SERVICE CENTER CARD SERVICE CENTER Use tax out of state purchase 2.00

Total 2268 · Special Fire Equipment & Suppl 5,206.12

2273 · Employee Service & Recognition Check 09/24/2018 807605116 SAN MARIN FLOWERS SAN MARIN FLOWERS Order#087508/1, R.Tong flowers 60.16

Total 2273 · Employee Service & Recognition 60.16

2396 · Facilities Prevent Maintenance Check 09/17/2018 807605074 ATCO ATCO Inv231023, S61, I054-042114-R4 75.00 Check 09/17/2018 807605074 ATCO ATCO Inv231022, Admin, I054-042114-R4 110.00 Check 09/17/2018 807605074 ATCO ATCO Inv231024, S62, I054-042114-R4 75.00 Check 09/17/2018 807605074 ATCO ATCO Inv231026, S64, I054-042114-R4 65.00 Check 09/17/2018 807605074 ATCO ATCO Inv231027, S65, I054-042114-R4 75.00 Check 09/17/2018 807605088 MARIN BUILDING MAINTENANCE, INC. MARIN BUILDING MAINTENANCE, INC. Inv7469, Aug2018, I059-042114-R4 500.00 Check 09/24/2018 807605105 ALHAMBRA & SIERRA SPRINGS ALHAMBRA & SIERRA SPRINGS Inv10741750 090118, E023-0701... 287.28 Check 09/24/2018 807605108 CAGWIN & DORWARD CAGWIN & DORWARD Inv627641, Irrigation S62, B006-0... 300.34 Check 09/24/2018 807605108 CAGWIN & DORWARD CAGWIN & DORWARD Inv626356, Landscape Maint S61... 533.00 Check 09/24/2018 807605108 CAGWIN & DORWARD CAGWIN & DORWARD Inv626357, Landscape Maint S62... 563.00 Check 09/24/2018 807605108 CAGWIN & DORWARD CAGWIN & DORWARD Inv626353, Landscape Maint S63... 443.00 Check 09/24/2018 807605108 CAGWIN & DORWARD CAGWIN & DORWARD Inv626355, Landscape Maint S64... 444.00 Check 09/24/2018 807605108 CAGWIN & DORWARD CAGWIN & DORWARD Inv626354, Landscape Maint S65... 408.00 Check 09/24/2018 807605108 CAGWIN & DORWARD CAGWIN & DORWARD Inv626358, Landscape Main Adm... 524.00

Total 2396 · Facilities Prevent Maintenance 4,402.62

2397 · Facilities Projects Check 09/05/2018 807605040 MICHAEL'S CUSTOM BUILT MICHAEL'S CUSTOM BUILT Inv32763, 1/2 pymnt for 20 displa... 772.00 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082218, refrigerator S61 1,163.11 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082918, Memorial signage 3,520.00 General Journal 09/26/2018 GJ 092618 CARD SERVICE CENTER CARD SERVICE CENTER Use tax out of state purchase 299.00

Total 2397 · Facilities Projects 5,754.11

Page 18 168 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

2398 · Facilities Repair Check 09/05/2018 807605041 SIMPSON SHEET METAL, INC SIMPSON SHEET METAL, INC Inv31233, Server Room, I090-040... 232.50 Check 09/12/2018 807605058 PINI HARDWARE INC. PINI HARDWARE INC. Inv377359 46.00 Check 09/12/2018 807605058 PINI HARDWARE INC. PINI HARDWARE INC. Inv377551 36.67 Check 09/17/2018 807605086 LEETE GENERATORS LEETE GENERATORS Inv32213, Admin repair, I058-042... 8,603.47 Check 09/17/2018 807605093 PINI HARDWARE INC. PINI HARDWARE INC. Spec Order 373024 8.67 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082418, Roto Rooter S61 195.00 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081518, Rplcmnt chairs S62 office 407.94 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082818, Lobby furniture S61 792.00 General Journal 09/26/2018 GJ 092618 CARD SERVICE CENTER CARD SERVICE CENTER Use tax out of state purchase 35.00

Total 2398 · Facilities Repair 10,357.25

2399 · Station Supplies Check 09/05/2018 807605029 GRAINGER GRAINGER Inv9853807882, P010-033114R2 37.39 Check 09/05/2018 807605042 STAPLES BUSINESS ADVANTAGE STAPLES BUSINESS ADVANTAGE Inv8050958490, P001-110415 188.98 Check 09/05/2018 807605042 STAPLES BUSINESS ADVANTAGE STAPLES BUSINESS ADVANTAGE Inv8050958490, P001-110415 132.26 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090118, Pini 1.95 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090718, S64 ant baits 26.62 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081118, light switch, bulbs, mous... 20.59 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081218, Card reel, Amazon 76.43 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081318, garden hose, Amazon 64.99 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081418, S63 supplies, Amazon 42.58 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082718, Amazon 86.85 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 091018, Amazon 34.24 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090318, Amazon 179.10 General Journal 09/26/2018 GJ 092618 CARD SERVICE CENTER CARD SERVICE CENTER Use tax out of state purchase 6.00 General Journal 09/26/2018 GJ 092618 CARD SERVICE CENTER CARD SERVICE CENTER Use tax out of state purchase 2.00

Total 2399 · Station Supplies 899.98

2401 · Memberships Check 09/26/2018 807605138 NOVATO CHAMBER OF COMMERCE NOVATO CHAMBER OF COMMERCE Inv33346, Membership 10/2018-0... 1,285.00

Total 2401 · Memberships 1,285.00

2406 · Payroll Service Charge Check 09/04/2018 DEBIT MERCHANT BNKCD IN MERCHANT BNKCD IN MERCHANT BNKCD INTERC... 339.39 Check 09/04/2018 DEBIT MERCHANT BNKCD FE MERCHANT BNKCD FE MERCHANT BNKCD FEE 36.29 Check 09/04/2018 DEBIT MERCHANT BNKCD DI MERCHANT BNKCD DI MERCHANT BNKCD DISCOUNT 45.15 General Journal 09/10/2018 GJ 091018 WestAmerica Bank WestAmerica Bank Bank Charge 14.95 Check 09/17/2018 807605073 ADP ADP Inv520521335, E001-052013 1,210.81 Check 09/17/2018 807605073 ADP ADP Inv520886177, E001-052013 19.80 Check 09/17/2018 807605099 WAGEWORKS, INC. WAGEWORKS, INC. Inv893842, FSA Admin Fee Aug2... 186.24 Check 09/26/2018 807605126 ADP ADP Inv521257421, Per ending 9/15/1... 1,075.54 Check 09/26/2018 807605126 ADP ADP Inv521584265, Per ending 9/17/1... 1,189.40 Check 09/26/2018 807605126 ADP ADP Inv521585277, Per ending 8/31/1... 20.00

Total 2406 · Payroll Service Charge 4,137.57

2407 · Office Supplies Check 09/05/2018 807605037 NEOFUNDS BY NEOPOST NEOFUNDS BY NEOPOST 7900-0446-9920-2671, Postage f... 458.18 Check 09/05/2018 807605037 NEOFUNDS BY NEOPOST NEOFUNDS BY NEOPOST 7900-0446-9920-2671, Postage f... 1,304.05 Check 09/05/2018 807605042 STAPLES BUSINESS ADVANTAGE STAPLES BUSINESS ADVANTAGE Inv8050958490, P002-010615 136.36 Check 09/05/2018 807605042 STAPLES BUSINESS ADVANTAGE STAPLES BUSINESS ADVANTAGE Inv8050958490, P002-010615 244.42 Check 09/05/2018 807605042 STAPLES BUSINESS ADVANTAGE STAPLES BUSINESS ADVANTAGE Inv8050958490, P002-010615 42.47 Check 09/05/2018 807605042 STAPLES BUSINESS ADVANTAGE STAPLES BUSINESS ADVANTAGE Inv8050958490, P002-010615 29.24 Check 09/12/2018 807605055 INTEGRITY SHRED, LLC INTEGRITY SHRED, LLC Inv85409, 9/4/18 onsite shredding... 70.00 Page 19 169 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

Check 09/12/2018 807605055 INTEGRITY SHRED, LLC INTEGRITY SHRED, LLC Inv84890, 8/21/18 onsite shreddin... 70.00 Check 09/12/2018 807605061 STAPLES BUSINESS ADVANTAGE STAPLES BUSINESS ADVANTAGE 8051041480, P002-010615 498.81 Check 09/12/2018 807605064 UNITED PARCEL SERVICE UNITED PARCEL SERVICE 00002W5W60358, E141-010917 42.55 Check 09/17/2018 807605078 A and P MOVING, INC. A and P MOVING, INC. Inv4050991, Sept2018, E001-052... 60.25 Check 09/17/2018 807605084 CEC PRINT SOLUTIONS, INC. CEC PRINT SOLUTIONS, INC. SI-424149, D.Wade bus cards, I1... 83.05 Check 09/17/2018 807605095 STAPLES BUSINESS ADVANTAGE STAPLES BUSINESS ADVANTAGE Inv8051124127, P002-010615 73.42 Check 09/17/2018 807605096 UNITED PARCEL SERVICE UNITED PARCEL SERVICE Inv00002W5W60368, E141-0109... 36.67 Check 09/24/2018 807605117 STAPLES BUSINESS ADVANTAGE STAPLES BUSINESS ADVANTAGE Inv8051209940, P002-010615 209.11 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082818, Binder dividers, pens 48.78 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081818, Phone case Amazon 53.61 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090318, Supplies for B64 pickup, ... 83.24 Check 09/26/2018 807605130 FEDERAL EXPRESS FEDERAL EXPRESS Inv6-315-07773, E037-010713-US 70.64 Check 09/26/2018 807605141 STAPLES BUSINESS ADVANTAGE STAPLES BUSINESS ADVANTAGE Inv8051308387, P002-010615 261.02 Check 09/26/2018 807605143 ULINE, INC ULINE, INC Inv100933961, 9-slot mail sorter 120.55 Invoice 09/28/2018 1014 NOVATO FIRE FOUNDATION cust. NOVATO FIRE FOUNDATION cust. Foundation postage 04/01/2018 - ... -13.16

Total 2407 · Office Supplies 3,983.26

2501 · Gas, Oil & Grease Vehicles Check 09/05/2018 807605034 NAPA AUTO PARTS NAPA AUTO PARTS Inv990089, U-9 39.19 Check 09/05/2018 807605039 NORTH BAY PETROLEUM NORTH BAY PETROLEUM July2018, Fuel delivery, B005-11... 7,219.21 Check 09/05/2018 807605034 NAPA AUTO PARTS NAPA AUTO PARTS Inv991796, U-18 149.76 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 080918, Fuel for Redding funeral ... 69.92 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081218, Fuel for Redding funeral ... 121.73 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082218, K9 program, Petco 56.66 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 082618, K9 program, Petco 110.43 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081018, U-1 air filters 51.88 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090518, Fastrak 50.00

Total 2501 · Gas, Oil & Grease Vehicles 7,868.78

2510 · Out of County Logistics Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 081118, Nelson Fire E5 meals 29.90

Total 2510 · Out of County Logistics 29.90

2537 · Radio & MDC Maintenance Check 09/24/2018 807605109 MARIN COUNTY TAX COLLECTOR MARIN COUNTY TAX COLLECTOR Acct177577, Radio Shop Svcs 396.52

Total 2537 · Radio & MDC Maintenance 396.52

2713 · Legal Fees Check 09/26/2018 807605136 RILEY F. HURD III RILEY F. HURD III Inv14084, Aug2018, E102-010115 5,445.00

Total 2713 · Legal Fees 5,445.00

2717 · Audit & Accounting Fees Check 09/05/2018 807605032 MAZE & ASSOCIATES MAZE & ASSOCIATES Inv29574, R008-041018, Credit c... 3,799.00 Check 09/05/2018 807605032 MAZE & ASSOCIATES MAZE & ASSOCIATES Inv29574, R008-041018, Ambula... 9,859.00 Check 09/17/2018 807605089 MAZE & ASSOCIATES MAZE & ASSOCIATES Inv29704, Basic Fin Statemnts au... 7,744.00 Check 09/17/2018 807605089 MAZE & ASSOCIATES MAZE & ASSOCIATES Inv29665, Amb Billing audit, R00... 840.00 General Journal 09/17/2018 GJ 091718 WestAmerica Bank WestAmerica Bank Analysis Charge 731.77 General Journal 09/17/2018 GJ 091718 WestAmerica Bank WestAmerica Bank Analysis Charge -731.77 General Journal 09/17/2018 GJ 091718 EMS BILLING OUTSIDE AGENCIES WestAmerica Bank Analysis Charge 731.77

Total 2717 · Audit & Accounting Fees 22,973.77

2718 · Consulting Fees

Page 20 170 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

Check 09/05/2018 807605028 DONALD D. DAMMEN, P.E., LLC DONALD D. DAMMEN, P.E., LLC Inv2018-02-28, Gap, I052-070117 150.00 Check 09/05/2018 807605028 DONALD D. DAMMEN, P.E., LLC DONALD D. DAMMEN, P.E., LLC Inv2018-02-23R, 586 Davidson, I... 150.00 Check 09/05/2018 807605028 DONALD D. DAMMEN, P.E., LLC DONALD D. DAMMEN, P.E., LLC Inv2018-01-111DR&R, 103 San ... 150.00 Check 09/05/2018 807605028 DONALD D. DAMMEN, P.E., LLC DONALD D. DAMMEN, P.E., LLC Inv2018-02-29, 505 San Marin Dr... 150.00 Check 09/05/2018 807605028 DONALD D. DAMMEN, P.E., LLC DONALD D. DAMMEN, P.E., LLC Inv2018-02-30, 64 Digitial Dr, I05... 150.00 Check 09/17/2018 807605085 DONALD D. DAMMEN, P.E., LLC DONALD D. DAMMEN, P.E., LLC Inv2018-02-31TM, 8 Renata, I052... 150.00 Check 09/17/2018 807605085 DONALD D. DAMMEN, P.E., LLC DONALD D. DAMMEN, P.E., LLC Inv2018-02-30R1, 64 Digital, I052... 150.00 Check 09/17/2018 807605085 DONALD D. DAMMEN, P.E., LLC DONALD D. DAMMEN, P.E., LLC Inv2018-02-31A, 1407 Grant, I05... 150.00 Check 09/17/2018 807605085 DONALD D. DAMMEN, P.E., LLC DONALD D. DAMMEN, P.E., LLC Inv2018-02-28R1, 208 Vintage, I0... 150.00 Check 09/24/2018 807605110 GOLDEN GATE POLYGRAPH SERVICES, ... GOLDEN GATE POLYGRAPH SERVICES, IN... 2018-001, Pre-emplymnt Polygra... 175.00 Check 09/24/2018 807605114 PREFERRED ALLIANCE, INC PREFERRED ALLIANCE, INC Inv0142266-IN, Non-random tests... 84.00

Total 2718 · Consulting Fees 1,609.00

2731 · Water Check 09/05/2018 807605035 NORTH MARIN WATER DIST. NORTH MARIN WATER DIST. Acct1708601, S61, E088-091414 59.50 Check 09/05/2018 807605035 NORTH MARIN WATER DIST. NORTH MARIN WATER DIST. Acct1708501, S61, E088-091414 1,530.69 Check 09/05/2018 807605035 NORTH MARIN WATER DIST. NORTH MARIN WATER DIST.

Total 2731 · Water 1,590.19

2732 · Electricity Check 09/12/2018 807605057 PG&E PG&E 8167658955-9, E040-070114, S63 49.19 Check 09/12/2018 807605057 PG&E PG&E 6093478999-5, E040-070114, Ad... 20.41 Check 09/12/2018 807605057 PG&E PG&E 2375449117-5, E040-070114, S62 72.03 Check 09/12/2018 807605057 PG&E PG&E 2886168221-0, E040-070114, S61 134.18 Check 09/12/2018 807605057 PG&E PG&E 8783705711-3, E040-070114, Ad... 2,840.19 Check 09/12/2018 807605057 PG&E PG&E 2333782453-8, E040-070114, S62 2,384.31 Check 09/12/2018 807605057 PG&E PG&E 2844501557-2, E040-070114, S61 2,131.92 Check 09/12/2018 807605057 PG&E PG&E 8209325619-4, E040-070114, S63 658.28 Check 09/12/2018 807605057 PG&E PG&E 4566474349-4, E040-070114, S64 100.50 Check 09/17/2018 807605092 PG&E PG&E 0554263785-4, E040-070114 1,793.16

Total 2732 · Electricity 10,184.17

2736 · Garbage Check 09/24/2018 807605115 RECOLOGY RECOLOGY Acct1812254100, S61, E192-010... 267.26 Check 09/24/2018 807605115 RECOLOGY RECOLOGY Acct1812348993, Admin, E192-0... 465.08 Check 09/24/2018 807605115 RECOLOGY RECOLOGY Acct1810135095, S62, E192-010... 465.08 Check 09/24/2018 807605115 RECOLOGY RECOLOGY Acct1812424737, S63, E192-010... 267.26 Check 09/24/2018 807605115 RECOLOGY RECOLOGY Acct1810291104, S65, E192-010... 267.26 Check 09/24/2018 807605115 RECOLOGY RECOLOGY Acct1810872028, S64, E192-010... 267.26

Total 2736 · Garbage 1,999.20

2738 · Telephone System Check 09/05/2018 807605047 COUNTY OF MARIN - MARIN.ORG COUNTY OF MARIN - MARIN.ORG Inv#44, Midas & ATT monthly py... 1,375.56 Check 09/12/2018 807605051 AT&T AT&T Inv991004252X09042018, E038-... 847.61 Check 09/12/2018 807605052 AMERICAN MESSAGING SERVICES, LLC AMERICAN MESSAGING SERVICES, LLC W4106068SI, E047-070114 205.37 Check 09/12/2018 807605065 VERIZON WIRELESS VERIZON WIRELESS Inv9813625425, E044-070114 1,638.95 Check 09/17/2018 807605077 AT&T AT&T 234 341-7360 039 0, E038-070114 127.71 Check 09/17/2018 807605077 AT&T AT&T 248 134-2690 563 2, E038-070114 9.34 Check 09/17/2018 807605083 COMCAST COMCAST 8155 30 013 0264971, E014-070... 231.07 Check 09/17/2018 807605083 COMCAST COMCAST 8155 30 013 0269053, E014-070... -44.48 Check 09/17/2018 807605083 COMCAST COMCAST 8155 30 013 0552805, E014-070... -146.22 Check 09/17/2018 807605097 VERIZON WIRELESS VERIZON WIRELESS Inv9813715843, E044-070114 80.26 Check 09/24/2018 807605119 VERIZON WIRELESS VERIZON WIRELESS Inv9813947319, E044-070114 1,215.68 Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 080918, Satellite Phones 169.41 Page 21 171 Novato Fire Protection District Revenues and Expenditures Detail September 2018

Type Date Num Name Source Name Memo Paid Amount

Check 09/26/2018 807605144 VCOM SOLUTIONS, INC. VCOM SOLUTIONS, INC. Corp00081520180912, E011-102... 3,099.75

Total 2738 · Telephone System 8,810.01

3301 · Debt Service - Principal Check 09/12/2018 807605053 BANK OF MARIN BANK OF MARIN 00605006105-0001, Principal/95 ... 17,841.38

Total 3301 · Debt Service - Principal 17,841.38

3302 · Debt Service - Interest Check 09/12/2018 807605053 BANK OF MARIN BANK OF MARIN 00605006105-0001, Interest/95 R... 2,588.69

Total 3302 · Debt Service - Interest 2,588.69

4880 · Data Processing Computer Equip Check 09/26/2018 807605124 CARD SERVICE CENTER CARD SERVICE CENTER 090518, 45" TV w/brackets 2,455.74

Total 4880 · Data Processing Computer Equip 2,455.74

Total Expense 2,086,192.93

Net Ordinary Income -1,637,273.94

Net Income -1,637,273.94

Page 22 172 173 Novato Fire Protection District Vendor Summary September 2018

Sep 18 Jul - Sep 18 49ER COMMUNICATIONS 0.00 36,939.44 A and P MOVING, INC. 60.25 130.95 AALR&R PROF CORP. 0.00 10,080.01 ABLE TIRE & BRAKE INC 2,254.47 6,283.60 ACE ELECTRIC SERVICE 0.00 863.77 ACTIVE WELLNESS, LLC 450.00 1,200.00 ADP 3,515.55 10,455.65 ADP PAYROLL IMPORT 23,341.93 57,216.40 AEROTEK 14,940.00 57,009.14 ALHAMBRA & SIERRA SPRINGS 287.28 734.16 ALLSTAR FIRE EQUIPMENT, INC. 2,379.41 6,816.38 AMERICAN MESSAGING SERVICES, LLC 205.37 470.87 ANTHEM BLUE CROSS 0.00 1,926.39 APACHE SIGNS 0.00 140.00 ARROW INTERNATIONAL, INC. 610.31 1,815.05 ARTHUR J. GALLAGHER & CO INS BROKER OF CA 111,996.00 117,927.00 ARTHUR, TOM 0.00 325.00 AT&T 984.66 1,259.52 AT&T CALNET 0.00 111.66 AT&T MOBILITY 0.00 1,660.28 ATCO 400.00 1,725.00 ATHENS INSURANCE SERVICES, INC. 3,102.44 8,926.90 BANK OF MARIN 20,430.07 61,290.21 BANK OF THE WEST 0.00 166,247.00 BARGIACCHI,ANTHONY D 13,966.22 43,774.86 BAY ALARM 0.00 2,047.58 BEACH, STEPHEN N. 0.00 500.00 BEARINGS & HYDRAULICS 19.70 19.70 BERNARDINI JR,MARIO L 11,644.72 41,612.76 BICKMORE 3,100.00 3,100.00 BIG BEAR FIRE EXTINGUISHER CO. INC 0.00 1,411.00 BIG CAT ADVERTISING 0.00 466.89 BLACK,ADAM R 18,249.62 49,552.62 BLAIR, CHRISTINA 0.00 500.00 BLAKEMORE, JACK 0.00 500.00 BLANDON,MARVIN J 14,499.44 47,834.52 BLUE,FOREST H 14,615.08 40,844.28 BLUSTEIN, PARKS 0.00 500.00 BMI IMAGING SYSTEMS 0.00 325.51 BOALS,MICHAEL S 16,092.12 44,112.17 BOUND TREE MEDICAL, LLC 1,430.37 5,558.56 BOWLDS,ALEX A 18,249.62 58,048.62 BRADY, THOMAS 0.00 500.00 BRETZ, DENA 0.00 500.00 BRODY,WILLIAM A 4,991.82 25,425.27 BRYANT, RONALD 0.00 500.00 BUCK'S SAW SERVICE, INC 146.37 175.76 BWS DISTRIBUTORS 468.31 468.31 CAGWIN & DORWARD 3,215.34 9,164.37 CalPERS 180,921.59 554,841.60 CANYON GREEN HOA 0.00 600.00 CAPF 0.00 3,136.00 CAPITOL CLUTCH & BRAKE, INC 412.50 412.50 CARD SERVICE CENTER 17,977.25 51,338.19 CARLIN, LEONORA J. 0.00 200.00 CARTER, GREG 0.00 500.00 CASCADE HEALTHCARE SERVICES 0.00 25,000.00 CEC PRINT SOLUTIONS, INC. 83.05 241.21 CHEDA ACRES HOA_ 0.00 1,500.00 CINTAS 189.81 486.69 CITY OF COALINGA 125.00 125.00 CITY OF COALINGA FIRE DEPARTMENT 1,297.33 1,297.33 CITY OF RANCHO MIRAGE - 0.00 383.73 CITY OF SANGER FIRE DEPARTMENT 0.00 2,945.39 CLEGG, DAVID 0.00 90.42 CLEMENTI, MARK A., PH.D. 0.00 1,370.00 Page 1 174 Novato Fire Protection District Vendor Summary September 2018

Sep 18 Jul - Sep 18 COMCAST 40.37 1,384.13 CONNER,JUSTIN 8,839.88 12,154.84 COSTELLO, MICHAEL & MARGARET 0.00 500.00 COUNTY OF MARIN-ASSESSOR 0.00 112.00 COUNTY OF MARIN - MARIN.ORG 1,375.56 5,036.12 CROUGHAN, MARY 0.00 500.00 CROWN TROPHY 21.63 21.63 CSFA 0.00 560.00 DAGUE, KYLE 1,837.90 1,837.90 DAGUE,KYLE M 20,126.12 81,529.14 DAVIS,JEFFREY M 14,786.10 54,990.88 DAVIS,WILLIAM L 200.00 500.00 DCFSA2018 348.72 2,300.92 DECKMASTERS 0.00 14,183.75 DELL BUSINESS CREDIT 0.00 2,241.52 DELL MARKETING L.P. 0.00 8,615.98 DEMARTINI, GEORGE 0.00 500.00 DICOCHEA,JOHN S 19,768.43 46,037.38 DISH NETWORK 0.00 178.04 DOHERTY,JOSEPH F 11,464.68 49,118.04 DONALD D. DAMMEN, P.E., LLC 1,350.00 3,100.00 DONNELLY, WILLIAM R. 0.00 500.00 DRUST, JEFF 0.00 500.00 EBBETTS PASS FIRE DIST. 142.90 5,533.43 EMERGENCY REPORTING 0.00 11,139.80 EMPIRE CARPETS 0.00 4,700.00 EUGLOW, KENNETH C. 0.00 500.00 FDAC EBA 31,894.44 93,903.88 FDAC FIRE DISTRICTS ASSOCIATION OF CA 0.00 440.00 FEDERAL EXPRESS 70.64 99.32 FELCIANO,GRETCHEN M 13,313.60 39,940.80 FENNER,WORTH F 200.00 600.00 FIDELITY LIFE ASSOCIATION 89.48 287.59 FIRE AGENCIES SELF INS. SYSTEM 0.00 290,317.00 FISHMAN SUPPLY CO. 0.00 980.16 FLETCHER,DONALD M 11,502.82 38,771.40 FORKES,KENNETH D 9,694.30 29,082.90 FORKS AND FINGERS 601.64 628.77 FOWLER ELECTRIC SERVICES INC. 0.00 3,875.00 FOX, SUZANNE 0.00 500.00 FREEDMAN,SCOTT R 16,615.57 39,636.98 FRONTIER COMMUNICATIONS 0.00 126.04 GALLI,JIM 100.00 300.00 GARY BARNER INVESTIGATIVE SERVICES 0.00 5,056.00 GATEWAY ACCEPTANCE CO. 0.00 2,727.98 GAULKE,THOMAS F 15,956.52 38,955.24 GIBSON, RANDALL & CATHERINE 0.00 500.00 GNS MANAGEMENT LLC/NOVATO MOBILE HOME PAR 0.00 1,500.00 GODOY,RICHARD S 15,956.52 54,313.71 GOLDBERGER, SAMUEL 0.00 500.00 GOLDEN GATE POLYGRAPH SERVICES, INC. 175.00 175.00 GOODRICH, RON 0.00 125.00 GOODSPEED,CHRISTOPHER J 10,063.64 30,190.92 GOVERNMENT FINANCE OFFICERS ASSOC. 0.00 160.00 GRAINGER 238.88 493.59 GROVE, MARY 0.00 500.00 HAKENEN,AARON K 18,366.28 54,814.80 HAMILTON, RYAN 40.00 40.00 HAMILTON,RYAN J 19,585.42 53,735.70 HANNA, VIRGINIA 0.00 250.00 HCC2018 22.50 382.30 HCFSA2018 456.14 2,644.33 HEALTHNET 0.00 1,983.23 HI-TECH E.V.S. INC. 525.61 33,399.44 HICKS VALLEY STATION FUND SEW SHOP 300.00 300.00 HILLSIDE HOA 0.00 1,500.00 Page 2 175 Novato Fire Protection District Vendor Summary September 2018

Sep 18 Jul - Sep 18 HOM,DANIEL W 14,289.10 42,867.30 HOPKINS,RICHARD E 9,983.64 29,950.92 IBS OF NORTH BAY 0.00 863.63 IMPRESS PRINTING SERVICES 0.00 515.38 INDIAN VALLEY ASSOCIATES 0.00 1,500.00 INTEGRITY SHRED, LLC 140.00 350.00 JESSELL,LORI M 13,312.88 41,354.73 JORDON, CANDY 0.00 400.00 JORGENSEN COMPANY 0.00 1,680.00 KAISER FOUNDATION HEALTHPLAN 0.00 6,435.25 KAISER PERMANENTE refund 0.00 7,566.74 KEADY,TRISTAN G 13,114.60 44,787.96 KEENA, JEFF T 12,370.91 21,798.93 KINGSBURG FIRE DEPARTMENT 1,897.06 7,409.19 KISER,KEEF W 10,613.64 30,869.67 KOPPERT,JAMES K 14,085.80 48,814.55 KREPS,SHAWN M 18,220.94 61,133.33 L. N. CURTIS & SONS 1,939.79 8,950.37 LACELOTTI, ANGELO 0.00 500.00 LACROIX,ROBERT A 27,807.98 93,579.79 LAKEPORT COUNTY FIRE DISTRICT 0.00 303.35 LARKIN,GEOFFREY P 16,020.68 44,267.86 LARROQUE,MARK L 10,163.64 41,001.48 LEAR,KIRK M 12,985.08 46,352.89 LEE, ANTONIA 0.00 500.00 LEETE GENERATORS 8,603.47 8,603.47 LEHR AUTO ELECTRIC, INC. 735.35 735.35 LEMELIN,JEFF M 11,614.12 43,833.30 LEONARDI AUTO ELEC., INC. 399.50 1,630.86 LESIK,KIMBERLY D 13,179.00 43,887.24 LEXIPOL LLC 0.00 6,970.00 LIFE ASSIST, INC. 2,775.34 12,791.86 LOOMER, JUDITH E. 0.00 70.00 MAGIDA, ANN 0.00 500.00 MAILFINANCE 0.00 499.03 MANAGED HEALTH NETWORK SERV. 1,088.32 3,264.96 MARIN BUILDING MAINTENANCE, INC. 500.00 1,500.00 MARIN CO EMPLOYEES RETIR ASSOC 0.00 0.00 MARIN COUNTY FIRE DEPARTMENT- 150.00 1,702.19 MARIN COUNTY FORD 0.00 214.82 MARIN COUNTY HAZARDOUS MATERIALS JPA 0.00 9,903.00 MARIN COUNTY SHERIFF'S OFFICE 111,450.46 111,450.46 MARIN COUNTY TAX COLLECTOR 396.52 21,484.16 MARIN EMERGENCY RADIO 0.00 115,445.00 MARIN IT, INC 7,626.00 65,421.03 MARIN PLUMBING 0.00 336.47 MARTZ, THOMAS 0.00 500.00 MASON, JULIET 0.00 500.00 MATHESON TRI-GAS INC 218.28 998.48 MATT AND JEFF'S CAR WASH 0.00 379.88 MAZE & ASSOCIATES 22,242.00 22,242.00 MCCARTHY,GERALD J 21,583.97 65,705.93 MCFCA 0.00 14,972.00 MCGARGILL,ANDREW J 17,702.04 49,017.06 MCGUINNESS,MICHAEL J 20,617.00 73,256.34 MENZEL,DMITRI J 31,927.46 72,998.46 MESENBURG,ERICH W 23,550.54 58,576.40 METCHO, STEVE bod 0.00 976.00 METCHO,STEVE R 300.00 800.00 MICHAEL'S CUSTOM BUILT 772.00 772.00 MICHALIK,SCOTT A 15,414.12 43,730.76 MILLER, BARBARA 0.00 500.00 MONTGOMERY, ALEX 0.00 500.00 MSI LITHO 0.00 10,589.60 MUNOZ PAYROLL SERVICES 4,950.00 13,106.25 NAJATI, REZA 0.00 500.00 Page 3 176 Novato Fire Protection District Vendor Summary September 2018

Sep 18 Jul - Sep 18 NAPA AUTO PARTS 498.46 731.76 NATIONAL ASSOC. OF ELECTED FIRE OFFICIALS 200.00 300.00 NEIPLING, JOAN 0.00 375.00 NEOFUNDS BY NEOPOST 1,762.23 1,762.23 NORDLING, GORDON 0.00 600.00 NORTH BAY PETROLEUM 7,219.21 16,912.88 NORTH MARIN WATER DIST. 1,590.19 5,854.53 NOVATO BUILDERS SUPPLY 919.47 1,843.70 NOVATO CHAMBER OF COMMERCE 1,285.00 2,485.00 NOVATO FIRE PROTECTION DIST. -3,553.76 -10,661.28 NOVATO HEIGHTS 0.00 1,500.00 OLIVET, ELI 0.00 155.00 OSGOOD,LYNNE 11,219.55 31,871.55 PACE,JASON A 15,956.52 56,183.18 PACHECO VALLE WOODS HOA 0.00 1,500.00 PACHECO VILLA HOA 0.00 1,500.00 PACHECO,NOLE D 17,182.59 52,432.38 PALLAS, LAUREN 0.00 10.85 PALLAS,LAUREN C 4,794.10 14,382.30 PANNELL,JEFFREY S 10,343.77 42,860.34 PARTRIDGE KNOLLS CONDO ASSN 0.00 1,500.00 PECK,ELI G 11,522.24 47,547.48 PETERS,DANIEL J 14,851.22 39,456.06 PETERSON MECHANICAL, INC. 0.00 765.00 PG&E 10,184.17 31,119.50 PINI HARDWARE INC. 133.45 799.36 PONTIUS,ROSWELL B 13,975.56 44,286.72 POWELL,KEVIN J 17,309.86 46,678.46 PREFERRED ALLIANCE, INC 84.00 126.00 PROSPECT PLACE HOMEOWNERS ASSOCIATION 0.00 1,500.00 PROTECTIVE LIFE INSURANCE COMPANY 458.38 1,386.10 PURCELL, DARLENE 0.00 500.00 RACKSPACE US INC. 4,734.18 4,734.18 RECOLOGY 1,999.20 6,820.96 RED CLOUD, INC 330.00 330.00 REED, COREY 0.00 500.00 RHOADES,ERIN N 16,035.32 40,839.78 RILEY F. HURD III 5,445.00 9,110.00 ROSS VALLEY PARAMEDIC AUTHORITY 0.00 506.77 ROTO-ROOTER SEWER SERVICE 0.00 0.00 SACRAMENTO METROPOLITAN FIRE DISTRICT 0.00 750.21 SADDLE POINT SYSTEMS 0.00 242.50 SAFEWAY, INC. 0.00 25.07 SALDANA,ANDREW P 15,998.38 50,810.52 SAN ANDREA PLACE HOA 0.00 1,500.00 SAN MARIN FLOWERS 60.16 60.16 SCHIAVO,DAVID A 13,134.89 47,126.78 SCHMIDT, MOLLY 0.00 180.00 SCOTT,NICOLE M 15,440.52 50,758.20 SHELINE,BRIAN C 15,243.74 44,113.02 SHUBIN,ROBERT J 11,352.82 34,060.46 SILVERMAN, LJ bod 0.00 1,206.00 SILVERMAN,LOUIS 300.00 800.00 SIMON-WARGO, SANDY employee 0.00 2.89 SIMON-WARGO,SANDRA J 0.00 28,400.73 SIMPSON SHEET METAL, INC 232.50 4,760.00 SMITH,BARRETT A 18,108.02 60,842.14 SOMERSTON HEIGHTS HOME OWNER'S ASSOC 0.00 1,500.00 SONOMA-MARIN ARBORISTS, INC. 0.00 15,000.00 SPARTAN MOTORS CHASSIS, INC. 832.28 832.28 STAPLES BUSINESS ADVANTAGE 1,948.09 8,048.34 STATE STREET BANK & TRUST CO 391,855.50 1,163,552.71 STRATOGUARD, LLC 0.00 435.12 STREICH, ROBERT 0.00 500.00 STROUPE PETROLEUM 0.00 896.71 SUPERLATIVE STEAM CLEANING 0.00 320.30 Page 4 177 Novato Fire Protection District Vendor Summary September 2018

Sep 18 Jul - Sep 18 TARGET SOLUTIONS, INC 0.00 6,560.00 TAUL,MIKE S 15,200.02 40,423.74 TEETER & SCHACHT 130.85 130.85 TELDESCHI,MARC R 15,252.06 47,410.38 THOW, MARGARET W. 0.00 500.00 TIFFANY,PAUL B 11,499.36 49,093.92 TOWN OF CORTE MADERA- 0.00 1,508.10 TOWN OF CORTE MADERA FIRE DEPT 2,445.18 6,224.04 TRIZETTO PROVIDER SOLUTIONS 669.38 2,227.01 TYLER, SHELBY 877.00 1,420.75 TYLER,WILLIAM G 17,666.66 52,999.98 U.S. BANK OPERATIONS CENTER 0.00 104,026.86 ULINE, INC 120.55 120.55 UNITED PARCEL SERVICE 79.22 347.52 VALLEY POWER SYSTEMS, INC. 0.00 13,978.61 VALUCH,OWEN E 15,913.86 44,517.84 VANTAGEPOINT TRANSFER 18,266.03 42,362.61 VANZEBO LASER, LLC 401.29 3,518.36 VCOM SOLUTIONS, INC. 3,099.75 8,040.68 VELIQUETTE,JEFFREY L 25,040.18 65,318.25 VERIZON BUSINESS 0.00 9.96 VERIZON WIRELESS 2,934.89 8,844.17 VILLA ENTRADA HOMEOWNERS ASSOCIATION 0.00 1,500.00 VILLA, JEANNE employee 0.00 80.20 VILLA,JEANNE M 11,502.62 34,507.86 VILLAGE MARIN MEADOWS 0.00 1,500.00 Void 0.00 0.00 VON GUNTEN, MARC 0.00 500.00 WADE,DENISE D 8,603.72 25,026.13 WAGER,SHANNON M 7,411.86 22,235.58 WAGEWORKS, INC. 186.24 372.48 WALRAVEN, GRACE 743.75 3,856.25 WALRAVEN,COLLEEN M 6,306.61 18,773.21 WARD, LAUREN 0.00 500.00 WARNICK, MARK 0.00 500.00 WATT, MARTHA 0.00 500.00 WATTCO 72.02 182.22 WEAPONS & EFFECTS 0.00 31,353.21 WEHR,DONALD J 14,080.77 50,393.05 WestAmerica Bank 727.46 2,283.51 WESTERN OAKS VILLAGE ASSOCIATION 0.00 6,000.00 WHITE,STEVEN J 11,402.82 36,737.76 WHITTET, JEFF employee 3,782.31 3,782.31 WHITTET,JEFFREY J 12,488.44 56,029.52 WIEDENMAYER, COURT 0.00 500.00 WILD HORSE VALLEY ASSOCIATION 0.00 1,500.00 WINZER CORPORATION 106.30 106.30 ZAGARIS,NIKOLAUS S 13,062.20 44,975.36 ZANE, MARGARET 0.00 500.00 ZANONI,JASON A 10,063.64 30,190.92 ZOLL MEDICAL CORPORATION 2,160.80 20,722.87 ZOOM IMAGING SOLUTIONS, INC. 0.00 1,206.16

TOTAL 2,130,750.17 7,083,824.49

Page 5 178 179 180 181 182 183 my|CalPERS - Payment Request Acceptance Page 1 of 1

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Manage Reports Billing and Payments Payroll Schedule Member Requests Health Reconciliation Retirement Appointment Reconciliation

Name: Novato Fire Protection CalPERS ID: 4955988769 District

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• To generate the employer payment report, please click the print button. Print • If you need to contact us with questions regarding this payment, please have your Payment Confirmation Number for faster access. • Your payment will reflect as paid in myCalPERS if your payroll has successfully posted. Once your payment is processed any credits will roll over to the same type of receivable in the next month, after your payroll has been processed. • Your payment may take longer to post, depending upon your Financial Institution.

Payment Setup Total Total Payment Amount: $180,921.59

Payment Summary Payment Payment Payment Selected Receivable Receivable Payment Confirmation Authorization Account Payment ID Description Method Number Date Nickname Amount 1001173229 09/27/2018 100000015433230 Health PA Billing - Non-PERS EFT - Debit Westamerica Payroll $180,921.59

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184 https://my.calpers.ca.gov/web/ebp/financials/payments/paymentSetupSummary.html?psr.p... 9/27/2018 Daniel Hom

From: Hawkins, Kiana Sent: Friday, September 28, 2018 12:56 PM To: Daniel Hom; Hardesty, Michelle Cc: Jackson, Lisa; 'PF_MCERA'; Ballard, Laura Subject: RE: MCERA Novato Fire ACH Contribution $249,249.58 9/15/2018

Hi Dan,

Below is the payment confirmation for your contributions received 09/14/18.

Payment Confirmation

This email confirms that the Marin County Employees’ Retirement Association (MCERA) received the following payment:

Employer: Novato Fire Protection District Deposited To: MCERA account number 9176 at State Street Bank Amount $249,249.58 Date Received 09/14/18

If you have questions about this payment please contact us at (415) 473-6147.

MARIN COUNTY EMPLOYEES’ RETIREMENT ASSOCIATION 1 McInnis Parkway, Suite 100, San Rafael, CA 94903-2764

Thanks,

Kiana Hawkins Accounting Assistant Marin County Employees’ Retirement Association One McInnis Parkway, Suite 100 San Rafael, CA. 94903 [email protected] Office: 415-473-2542

From: Daniel Hom Sent: Thursday, September 13, 2018 10:57 AM To: Hardesty, Michelle Cc: Jackson, Lisa ; 'PF_MCERA' ; Ballard, Laura ; Hawkins, Kiana Subject: MCERA Novato Fire ACH Contribution $249,249.58 9/15/2018 1 185

Hi Michelle,

The attached ACH was created today.

Please confirm receipt of the contribution.

Thanks.

Dan

Email Disclaimer: https://www.marincounty.org/main/disclaimers

2 186 Daniel Hom

From: Hawkins, Kiana Sent: Tuesday, October 2, 2018 9:12 AM To: Daniel Hom Subject: MCERA Novato Fire ACH Contribution $249,297.73 9/28/2018

Hi Dan,

Below is the payment confirmation for your contributions received 9/28/2018.

Payment Confirmation

This email confirms that the Marin County Employees’ Retirement Association (MCERA) received the following payment:

Employer: Novato Fire Protection District Deposited To: MCERA account number 9176 at State Street Bank

Amount $ 249,297.73 Date Received 09/28/2018

If you have questions about this payment please contact us at (415) 473-6147.

MARIN COUNTY EMPLOYEES’ RETIREMENT ASSOCIATION 1 McInnis Parkway, Suite 100, San Rafael, CA 94903-2764 Best,

Kiana Hawkins Accounting Assistant Marin County Employees’ Retirement Association One McInnis Parkway, Suite 100 San Rafael, CA. 94903 [email protected] Office: 415-473-2542

Email Disclaimer: https://www.marincounty.org/main/disclaimers

1 187 ACH Batch Details Page 1 of 2

ACH Batch Details

Primary Company NOVATO FIRE PROTECTION Batch ID 572608 DISTRIC Status APPROVED

Batch Information

Created Date/Time 09/13/2018 10:38 AM PST

Created By DHOM

Denied Date

Denied By

Approved Date/Time 09/13/2018 10:39 AM PST

Approved By DHOM

Originator NOVATO FIRE PROTECTION DI

Company NOVATO FIRE PROTECTION DISTRIC

Offset Account 3538

Effective Date 09/14/2018

ACH Class CCD+

Debits $249,249.58

Credits $249,249.58

Entries 1

Participant Information

Participant Routing Account Transactio Name Amount Addenda ID Number Number n Type 22 - Checking ATTN: DONLI FUND MCRG State Street 011000028 9176 $249,249.58 Deposit OVERFELT NOVATO 27 - Checking FIRE 946001004 121140218 3538 $249,249.58 Withdrawal PROTECTION

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188 https://westamericabankonline.btbanking.com/onlineserv/CM/ACH.cgi?state=vpd_achactu... 9/13/2018 ACH Batch Details Page 2 of 2

Westamerica Bank

189 https://westamericabankonline.btbanking.com/onlineserv/CM/ACH.cgi?state=vpd_achactu... 9/13/2018 ACH Batch Details Page 1 of 2

ACH Batch Details

Primary Company NOVATO FIRE PROTECTION Batch ID 574951 DISTRIC Status APPROVED

Batch Information

Created Date/Time 09/27/2018 03:59 PM PST

Created By DHOM

Denied Date

Denied By

Approved Date/Time 09/27/2018 04:00 PM PST

Approved By DHOM

Originator NOVATO FIRE PROTECTION DI

Company NOVATO FIRE PROTECTION DISTRIC

Offset Account 3538

Effective Date 09/28/2018

ACH Class CCD+

Debits $249,297.73

Credits $249,297.73

Entries 1

Participant Information

Participant Routing Account Transactio Name Amount Addenda ID Number Number n Type 22 - Checking ATTN: DONLI FUND MCRG State Street 011000028 9176 $249,297.73 Deposit OVERFELT NOVATO 27 - Checking FIRE 946001004 121140218 3538 $249,297.73 Withdrawal PROTECTION

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190 https://westamericabankonline.btbanking.com/onlineserv/CM/ACH.cgi?state=vpd_achactu... 9/27/2018 ACH Batch Details Page 2 of 2

Westamerica Bank

191 https://westamericabankonline.btbanking.com/onlineserv/CM/ACH.cgi?state=vpd_achactu... 9/27/2018 If you have any questions ------about your account please call Account Statement 800-848-1088 --- CUSTOMER SERVICE ACCOUNT NUMBER NOVATO FIRE PROTECTION DISTRICT 503 353-8 STATEMENT (PAYROLL ACCOUNT) DATE CYCLE 95 ROWLAND WAY 09/28/18 31 NOVATO CA 94945 ITEMS ENCLOSED PAGE 0 1 YEAR-TO-DATE INTEREST 125.73

PREVIOUS BALANCE CHECKS AND WITHDRAWALS DEPOSITS AND CREDITS INTEREST MINUS CHARGES NEW BALANCE NUMBER AMOUNT NUMBER AMOUNT 894,491.30 57 1745,751.97 4 1901,301.27 14.73 1,050,055.33

ACCOUNT ACTIVITY BALANCE SUMMARY

PUBLIC ANALYSIS INT CHECKING - - CURRENT RATE .02% DATE BALANCE

28 DAYS THIS CYCLE ANNUAL PERCENTAGE YIELD EARNED .02% ------DEPOSITS ------PREVIOUS BALANCE DATE DESCRIPTION AMOUNT 08/31 894,491.30

09/13 STARCONNECTPLUS - WEB TRANS 200,000.00 09/04 875,121.88 WEB TRANSFER FROM DD#503004988 ON 09/ 09/05 834,000.64 09/13 BRANCH DEPOSIT 753,080.37 09/06 828,710.28 09/25 BRANCH DEPOSIT 180,921.59 09/07 806,087.16 09/27 BRANCH DEPOSIT 767,299.31 09/10 803,927.01 09/28 INTEREST 14.73 09/11 789,392.00 09/12 464,269.72 ------WITHDRAWALS-FEES-CHARGES------09/13 1,312,436.16 DATE DESCRIPTION AMOUNT 09/14 1,062,886.64 09/17 1,041,227.35 09/10 STARCONNECT PLUS FEES 14.95 09/18 1,036,728.92 09/12 WIRE TSFR RF# 180912L1LFWA1C000002 325,122.28 09/19 1,009,638.50 BNF: ADP TAX SERVICES INC WIRE IMPOUND 09/20 1,005,426.16 09/13 ADP TAX - ADP TAX 98,139.25 09/21 980,576.66 09/14 NOVATO FIRE PROT - MCERA 249,249.58 09/24 970,528.55 09/17 ACCOUNT ANALYSIS - FEES 731.77 09/25 1,151,450.14 09/26 WIRE TSFR RF# 180926L1LFWA1C000002 333,016.65 09/26 816,232.49 BNF: ADP TAX SERVICES INC WIRE IMPOUND 09/27 1,480,259.92 09/27 ADP TAX - ADP TAX 101,495.00 09/28 1,050,055.33 09/28 NOVATO FIRE PROT - MCERA 249,297.73 09/28 CALPERS - 1800 180,921.59 NEW BALANCE 100000015433230 09/28 1,050,055.33

------CHECKS ------ITEM DATE AMOUNT ITEM DATE AMOUNT

1855 09/20 2,919.13 1873 09/05 6,984.20 1869* 09/10 2,145.20 1874 09/04 2,835.30 1870 09/05 2,307.45 1875 09/06 3,538.44 1871 09/04 492.91 1876 09/05 2,160.34 1872 09/05 4,021.66 1877 09/05 934.64

EXTRA CASH LINE OF CREDIT CUSTOMERS: YOUR ACCOUNT DETAILS ARE L STED BELOW. LATE PAYMENT WARNING: IF YOUR M NIMUM PAYMENT IS NOT RECEIVED BY THE PAYMENT DUE DATE YOU MAY BE CHARGED A LATE FEE OF $5.

PREVIOUS BALANCE ADVANCES AND DEBITS PAYMENTS AND CREDITS INTEREST CHARGED FEES CHARGED NEW BALANCE NUMBER AMOUNT NUMBER AMOUNT

LINE OF CREDIT CREDIT AVAILABLE ANNUAL PERCENTAGE RATE DAILY PERIODIC RATE PAYMENT PAYMENT MINIMUM PAYMENT DUE DATE YEAR-TO-DATE PAST DUE + TH S PERIOD = PAYMENT DUE INTEREST PAID

192 THANK YOU FOR BANKING WITH US. NOTICE: SEE 'BACK OF STATEMENT' TAB FOR IMPORTANT INFORMATION. If you have any questions ------about your account please call Account Statement --- 800-848-1088 CUSTOMER SERVICE ACCOUNT NUMBER NOVATO FIRE PROTECTION DISTRICT 503 353-8 STATEMENT (PAYROLL ACCOUNT) DATE CYCLE 95 ROWLAND WAY 09/28/18 31 NOVATO CA 94945 ITEMS ENCLOSED PAGE 0 2 YEAR-TO-DATE INTEREST 125.73

ACCOUNT ACTIVITY BALANCE SUMMARY

------CHECKS ------ITEM DATE AMOUNT ITEM DATE AMOUNT

1879* 09/13 6,774.68 9937 09/24 89.94 1880 09/04 2,408.28 9938 09/07 7,388.11 1882* 09/05 184.70 9939 09/14 299.94 1883 09/17 3,612.45 9940 09/17 13,449.13 1884 09/19 4,271.93 9941 09/19 1,846.11 1885 09/26 2,201.00 9942 09/19 285.00 1886 09/24 6,923.17 9943 09/17 229.00 9914* 09/11 14,535.01 9944 09/21 15,235.01 9923* 09/06 1,751.92 9945 09/19 9,248.31 9924 09/05 1,752.24 9946 09/18 2,090.15 9925 09/05 270.00 9947 09/19 1,359.13 9926 09/04 229.00 9948 09/17 1,776.88 9929* 09/04 13,403.93 9949 09/19 10,079.94 9931* 09/05 1,359.13 9950 09/18 2,408.28 9932 09/05 10,158.42 9952* 09/24 1,133.82 9933 09/07 15,235.01 9953 09/20 1,293.21 9934 09/05 8,898.31 9954 09/24 1,901.18 9935 09/05 2,090.15 9955 09/17 1,860.06 9936 09/21 9,614.49 9968* 09/27 1,776.88

* INDICATES GAP IN CHECK SEQUENCE

AS OF 9/7/18 OVERDRAFT TRANSFER FEES WON'T APPLY WHEN THE POTENTIAL OVERDRAFT IS LESS THAN $5 FOR CONSUMERS, $2 FOR NON-ANALYZED BUSINESSES, OR IS ENTIRELY DUE TO BANK FEES.

193 THANK YOU FOR BANKING WITH US. NOTICE: SEE 'BACK OF STATEMENT' TAB FOR IMPORTANT INFORMATION. Fire Chief’s Report: Contract Administration New and Renewed Contracts to Date for the 11/14/2018 Board of Director's Meeting CONTRACTOR NAME DCM Cost DESCRIPTION CODE PROFESSIONAL SERVICES -NON PUBLIC WORKS Simpson Sheet Metal Menzel NTE $35,000 HVAC maintenance - Spring & Fall R

Vallejo Fire Extinguisher Service Dague NTE $6,000 Oxygen cylinder maintenance N Simpson Sheet Metal Menzel NTE $5,000 Control Board for HVAC Admin server room E

Verizon Dague $4,208.31 Nine iPads for EMS N GOODS Nothing to report LEASES Nothing to report PIGGYBACK Nothing to report RFP/IFB Nothing to report EMS BILLING Nothing to report OTHER Nothing to report

Public Works/Non-Public Works Project Codes E=Emergency, SRM=Scheduled Purchase/Repair/Maintenance/Upgrade, R=Contract Renewal N=New Contract

194

Information Section

195 Novato Fire District Customer Satisfaction Surveys September 2018

To: Board of Directors From: Bill Tyler, Fire Chief Date: November 5, 2018 Re: Customer Service Satisfaction Survey Program

Reviewed by: ______Fire Chief Bill Tyler

Results for the Customer Service Satisfaction Survey forms sent out for the month of September 2018 are as follows:

Overall Satisfaction with Service Surveys Type of Sent Surveys Strongly Call Out Received Strongly Agree Agree Disagree Disagree # # % # % # % # % # % Medical 88 23 26% 21 91% 2 9% 0 0% 0 0% Fire/CO2 7 0 0% 0 0% 0 0% 0 0% 0 0% Public Service/ Other 2 1 50% 1 100% 0 0% 0 0% 0 0% Totals 97 24 25% 22 92% 2 8% 0 0% 0 0%

100% percent of the customer surveys received in September 2018 reflected positive ratings.

Customer Survey — Additional Comments

Public Service Calls

“Excellent service.”

Medical Calls

“A thousand thanks to the responders of Station 64! A doctor just confirmed that I flat lined in the ambulance, not the ER or CCE. I am slowly recovering and trying to ensure this doesn’t happen again. Blessings to you all and your calling.”

Thank you! The team that came out was calm, knowledgeable and very helpful. My husband and I appreciated their kindness and support. Thank you!”

“Always very friendly, the department responded to a 15 year olds call for an injured friend and made them all feel calm.”

“Great job, thank you very much, you sure are the best! God Bless.”

“As always in the past need, service was exceptional!”

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“Thank you very much for all you do!”

“Thank you for prompt, compassionate, service. Comforting to know that help is readily available when needed.”

“The firemen were excellent.”

“They are a great professional team. I’m glad I live in Novato.”

“The South Novato paramedics were excellent in accessing my needs and transporting me to MGH- 5 Stars + Thank you all!”

Page 2 Information-1 197

Written Communications Section (Verbal report)

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