Chino Valley
Fire District
Fullcreek Incident March 2019
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ii CHINO VALLEY FIRE DISTRICT 2019-20 Original Budget Table of Contents
Transmittal Letter…………………………………………………………………………… 1 Budget Awards……………………………………………………..……………………… 21 Budget Resolution……………………………………………………..…………………… 22 Mission, Vision & Values………………………………………………..………………… 24
Organizational & Introductory Information District Overview………………………………………………..…………………… 27 Board of Directors & District Management……………………………………… 30 Organizational Chart………………………………….…………………….……… 31 Personnel Listing………………………………………………..…………..……… 32 Vision Statement Based Goals…………………………………………………… 33 Staffing Overview & Departmental Reporting…………………………………… 34 Account Code Structure…………………………………………………………… 56 District Facilities………………………………………………..…………………… 58 District Map………………………………………………..…………………………… 61 Budget Calendar………………………………...……………..…………….……... 62 Budgetary Practices & Financial Policies………………………………...……… 63 Budget Report Descriptions…………….………………………………………… 68
Budget Summary Information Budget Summary……………………………………..…………..………………… 73 Budget Summary - Multi-Year Comparison………………………..…………… 74 Changes in Fund Balance…………………………………………………………… 75 Fund Balance Reporting Policy……………………………………..…………..… 76
Financial Trends General Fund Revenues…………………………………………………………… 81 General Fund Expenditures………………………………………………………… 84 General Fund Balance……………………………………………………………… 89
Budget Detail Information Revenue History…………….………………………………………...……………… 95 Expenditure History…………….……...……………………….…………………… 96 Divisional Expenditure History…………….……...……………………….……… 98 Year-Over-Year Budget Comparisons…………….……...……………………… 102 Budgeted Expenditures Variance Report…………….……...…………………… 103 Capital Replacement Funds…………….……...……………………….………… 105 Report by Budget Transactions…………….……...……………..……..………… 106
iii CHINO VALLEY FIRE DISTRICT 2019-20 Original Budget Table of Contents
Long-Range Financial Planning Overview……………………………………... 128 Long-Range Financial Plan - 10-Year Outlook…………….……...…………… 130
Glossary Information Glossary of Terms………….……...……………………….……………………… 134 Glossary of Acronyms……….……...……………………….………………….... 138
For Additional Information……………………………………………………..……….. 144
iv Board of Directors
Chino Valley Fire District John DeMonaco President Harvey Luth 14011 City Center Drive Vice President Chino Hills, CA 91709 Mike Kreeger (909) 902-5260 Administration Sarah Ramos-Evinger (909) 902-5250 Fax Winn Williams Chinovalleyfire.org Fire Chief Tim Shackelford June 12, 2019
The Chino Valley Fire District’s mission is to provide exceptional service and to safeguard the community. Our Mission, Vision and Values Policy Statement (MVV) articulates the five cornerstones of the District’s vision as well as our core values of faithfulness, integrity, respect and excellence.
While ever mindful of our mission, vision and values, I am pleased to present this 2019-20 Original Budget, also referred to as the FY20 Budget, to the Board of Directors. The FY20 Budget represents a realistic yet conservatively based financial plan for the new fiscal year, ensuring that the District will continue to maintain exceptional, cost effective fire protection and emergency services as we safeguard our community. This budget will allow the District to further its vision to seek excellence in everything we do, remain transparent, appreciate our members, value the public trust above all else, and endeavor to learn and grow.
New construction in the District and a strong local housing market are providing for growth in revenues, while simultaneously the District is experiencing challenges associated with greater demand for service, including increasing emergency call volumes and community risk reduction activities. Total calls for emergency service were 12,267 in 2018, up slightly from over the prior year. In the last ten years, Fire & Emergency Responses call volume has increased 12,000 by about 40% in the 10,000 aggregate. 8,000 Given the construction 6,000 growth 4,000 patterns in District, it is 2,000 likely that - this trend will 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 continue for the next several years. Chart 1
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NEW THIS YEAR
Heart Safe & Bleed Safe Chino Valley – According to the American Heart Association, sudden cardiac arrest (SCA) results in more than 350,000 lives lost across the U.S. every year. Tragically, less than 10% of SCA victims survive. Additionally, the American Association for the Surgery of Trauma reports that trauma is the leading cause of death for individuals up to the age of 45, and is the fourth leading cause of death overall for all ages.
It is our goal to increase survivability from SCA and trauma in the Chino Valley by making Automated External Defibrillators (AED) and trauma kits readily accessible in public places and training the public in how to use them. To that end, I am excited to report that we’re partnering with the Chino Valley Fire Foundation (CVFF), a 501(c)(3) non-profit organization, to further our Heart Safe and Bleed Safe programs in the community.
CVFF is providing grants to local businesses and places of assembly to place AED’s and trauma kits in the community. In turn, the District is offering community-based CPR and AED training, as well as training on how to use trauma kit supplies.
Lifesaving community-based training programs such as active shooter workshops and the First Care Provider program are also being provided to local businesses and civic groups by District safety personnel in cooperation with our local law enforcement partners in the Chino Valley. The First Care Provider program instructs participants in how to transition from ordinary bystander to first care provider in an emergency situation.
The FY20 Budget contains some $150,000 in support of these aforementioned programs, including program specific training, related electronic equipment maintenance, and associated supplies and equipment. FY20 Budget funding also includes support for District first responders to provide this important training to the community, as well as to receive continued internal training on our advanced cardiac equipment and refresher training on high performance CPR.
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GFOA CAFR Award Inaugural Application – Having been recognized in previous fiscal years by the California Society of Municipal Finance Officers (CSMFO) with an Outstanding Financial Reporting Award, the District has applied for first-time national financial reporting award recognition from the Government Finance Officers Association (GFOA) for a Certificate of Achievement for Excellence in Financial Reporting Award for the District’s FY18 Comprehensive Annual Financial Report (CAFR).
I’d like to extend my sincere appreciation to the Finance department for their efforts in applying for this national financial reporting award which affirms the District’s ongoing commitment to transparency. This award application reflects the commitment of the District’s Board of Directors and staff to meeting the highest principles of governmental accounting.
The GFOA financial reporting award is complementary to the District’s participation in and receipt of our GFOA budget award, which is referenced elsewhere in this budget document. I’m pleased that the District’s financial and budgetary reporting reinforce our core values of integrity and excellence.
CONFIRE Dispatch – In March 2019, the District transitioned to the CONFIRE Regional Communications Center for contract emergency dispatch and related services. CONFIRE is a joint powers authority (JPA) established to provide communications, dispatch, computer information systems and geographic information systems to member and contract agencies.
The move to CONFIRE has provided the exciting opportunity to implement cutting edge technologies not previously available to the District, including Tablet Command, TriTech Field Ops, Active 911, Pulse Point, Firstwatch, Decaan Live Move Up Module, as well as ArcGIS and a new station alerting system. The successful migration to the new dispatch center was the result of several months of careful planning and preparation. The FY20 budget includes $625,000 for annual dispatch and related services, comparing favorably to $675,000 in the FY19 budget.
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Although the District initially joined CONFIRE as a contract agency, we’ve applied for membership in the JPA. Membership in CONFIRE would also entitle the District to voting rights for important operational and policy decision making of the JPA. Included in the FY20 budget is $412,423 for the estimated buy-in cost to acquire a 5.42% equity interest in CONFIRE as a voting member agency. Membership requires approval by the current member agencies of CONFIRE, and we anticipate that approval of our membership application on or about January 1, 2020. I believe that this new emergency communications partnership with CONFIRE will serve the District very well for the foreseeable future.
Statewide Leadership – I would like to acknowledge our Board of Directors for leading by example in taking active roles in statewide professional organizations for local government, and encouraging and supporting efforts of our senior management team to do the same. The Board recognizes the very tangible benefits to the District that participation in leadership at the state level holds for our elected officials and senior managers.
Board members and management personnel currently involved in statewide leadership are as follows:
Board President John DeMonaco o Committee Member, Legislative & Fiscal Committees – California Special Districts Association (CSDA)
Board Member Sarah Evinger o Committee Member, Professional Development & Membership Committees – CSDA
Finance Director Steve Heide o President-Elect – California Society of Municipal Finance Officers
EXTENSIVE BUDGET DEVELOPMENT PROCESS
This document represents the culmination of a collaborative budget development process which officially kicked-off last December and spanned some six months. An extensive number of study and review sessions were held in support of the compilation of the budget, including a Budget Workshop in late May.
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Beginning last fiscal year, the Preliminary and Final budget cycles were consolidated into a single Original budget cycle and publication. This consolidation of budget cycles provides for a more streamlined and efficient budget process. A FY20 Budget Calendar is included in this budget document for reference.
BUDGET HIGHLIGHTS
Highlights of the FY20 Budget include a proposed net increase in Fund balance of about $873,000. This is based on total revenues of nearly $44.9 million compared to total expenditures of about $44.0 million, including about $575,000 in capital outlay, as depicted in Table 1 below. Including transfers in from the capital replacement portion of Fund balance, net operating revenues for FY20 are projected to be about $961,000, and Unrestricted ending Fund balance is projected to be $19.1 million at June 30, 2020.
Property tax-related revenues are forecast at a healthy year-over-year growth rate of in excess of 4%, while total expenditures are anticipated to decrease over FY19 levels, due primarily to a significant reduction in capital outlay requirements in FY20. See Table 1 below for a five-year summary budget comparison:
2016 Actual 2017 Actual 2018 Actual 2019 Amended 2020 Original Amount Amount Amount Budget Budget Fund: 100/500 General Fund Revenue 4000 - Property tax revenue $ 24,767,156 $ 26,657,136 $ 28,514,248 $ 30,456,742 $ 31,791,296 4100 - Contract revenue 8,156,437 8,318,788 9,345,049 10,361,336 10,770,454 4200 - Other revenue 1,935,787 1,862,436 2,965,141 2,639,000 2,324,000 Prior Year Encumbrance Rollovers - - - - Revenue Totals $ 34,859,380 $ 36,838,360 $ 40,824,438 $ 43,457,078 $ 44,885,750
Expenditures 6000 - Salaries and benefits $ 26,765,586 $ 30,149,946 $ 32,863,915 $ 36,504,652 $ 36,706,596 7000 - Services and supplies 4,429,801 4,551,669 5,003,989 6,352,904 6,733,587 8000 - Capital outlay 2,488,765 2,267,244 679,184 2,847,632 573,272 Prior Year Encumbrance Rollovers (net) 388,414 - - - Expenditure Totals $ 34,072,566 $ 36,968,859 $ 38,547,088 $ 45,705,188 $ 44,013,455
Net Change in Fund Balance $ 786,814 $ (130,499) $ 2,277,350 $ (2,248,110) $ 872,295
Transfers In - Capital Replacement $ 1,655,948 $ 1,896,877 $ 35,000 $ 2,676,315 $ 89,000
Net Operating Revenue $ 2,442,762 $ 1,766,378 $ 2,312,350 $ 428,205 $ 961,295
Note: Totals exclude restricted 115 Trust activities Table 1 Special Districts Leadership Foundation - District of Distinction Since 2008
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REVENUE RECAP
Revenues of nearly $44.9 million in the FY20 Budget represent a $1.4 million or 3.3% increase over FY19 budgeted revenues. Contract revenues of about $10.8 million, combined with property tax revenues of $31.8 million, represent some 95% of District revenues. The revenue mix by major category is depicted in Chart 2 below.
Chart 2
Total Revenue (in millions) $45 $40 $35 $30 $25 $20 $15 $10 $5 $- 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Budget Budget
Chart 3
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Property Tax-Related Revenues
The District receives direct property tax revenues for tax rate areas (TRA) located within the cities of Chino and Chino Hills, as well as adjacent unincorporated areas of San Bernardino County located with the District’s service area. Primarily as a result of now former redevelopment areas in the City of Chino, direct property tax payments received by the District for Chino TRA average less than half of the average property tax share received by the District for non-Chino TRA elsewhere within our jurisdiction. An equity agreement between Chino and the District provides contract revenue payments to the District, when combined with direct property tax payments received by the District for Chino TRA, equivalent to the average property tax share received by the District in non-Chino TRA. For non-Chino TRA, the District receives its full property tax share directly through the County.
The analysis and projection of property tax-related revenues, both direct property tax revenue combined with the aforementioned equity agreement revenue, is critical to the District’s budget.
Property Tax-Related Revenues
$40
$30 Millions $20
$10 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Budget Budget Property tax revenue Contract revenue
Chart 4
These revenues have been forecast in close cooperation with the District’s property tax consultant, with achievable, yet conservative estimates for growth in revenues. A thorough review of the tax role has been completed, including projected assessed values and forecasts for additions to the tax role for new construction within the District. Revenues have also been validated in comparison to FY19 updated projections as well as historical trends, with an emphasis on revenue trends over the last five years.
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The District is projecting a healthy yet achievable 4.3% growth rate in property tax-related revenues for FY20 in comparison to the FY19 Budget. The 4% plus forecasted growth rate in year-over-year property tax revenues is attributable to annual valuation changes, projected additions of new development to the tax rolls, and other property tax adjustments for FY20. This rate projection has been thoroughly vetted based on trend analysis, consultation with the District’s contracted property tax consultants, as well as known and anticipated real estate development in District.
Major components of property-tax related revenues are as follows:
PROPERTY-TAX RELATED REVENUES FY16 FY17 FY18 FY19 FY20 FY19 vs FY20 (in millions) Budget Budget Change Secured property taxes $21.8 $23.5 $25.5 $27.4 $28.7 $1.2 Current services $8.2 $8.3 $9.4 $10.4 $10.8 $0.4 Unsecured property taxes $1.2 $1.2 $1.1 $1.2 $1.3 $0.1 Property taxes - prior and penalty $0.8 $0.8 $0.9 $0.8 $0.8 $0.0 All other property taxes $0.9 $1.2 $1.0 $1.0 $1.1 $0.1 $32.9 $35.0 $37.9 $40.8 $42.6 $1.8 Table 2
Other Revenues
Other revenues, which account for roughly 5% of the District’s budget, are conservatively projected to decrease about $300,000 in comparison to the FY19 Budget, at $2.3 million. Major components of other revenues are as follows:
OTHER REVENUES FY16 FY17 FY18 FY19 FY20 FY19 vs FY20 (in millions) Budget Budget Change Permit & inspection fees $0.7 $0.8 $1.5 $1.3 $1.3 $0.0 Mutual aid recoveries $0.9 $0.8 $1.0 $0.9 $0.5 ($0.4) All other $0.4 $0.3 $0.5 $0.4 $0.5 $0.1 $1.9 $1.9 $3.0 $2.6 $2.3 ($0.3) Table 3
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Permit and inspection fee revenue results from the recovery of costs for fire prevention activities such as new construction planning and special event permits, and annual fire and life safety inspections of permitted occupancies such as places of assembly, high piled storage locations and hazardous materials operations. The District increased its user fee schedule for the first time in nearly ten years during the second half of FY18. This resulted in a significant increase in fees collected since that time. User fees for FY20 are conservatively projected to remain at about the same level as projected in the FY19 Budget.
Mutual aid recoveries, which represent reimbursements from state and federal agencies for emergency responses to out-of-area incidents, can be extremely volatile from year-to-year and difficult to project due to the highly unpredictable nature of those events. The FY20 Budget amount for mutual aid recoveries is conservatively projected at $0.5 million, a reduction of $0.4 million from the FY19 budgeted amount. This is the primary reason for the overall reduction in other revenues in next year’s budget.
EXPENDITURE RECAP
As a service organization, salaries and benefits represent 84% of total budgeted expenditures in FY20, and 85% of budgeted expenditures exclusive of capital outlay. Total non-capital expenditures for FY20 are projected to increase about 1.4%, or roughly $583,000, on a combined basis, in comparison to the FY19 Budget. Salary and benefit expenditures are projected to increase less than 1%, while services and supplies are projected to be about 6% higher than in FY19.
When adjusting for one-time discretionary pension obligation payments made in FY19 of $760,000, the total ongoing increase in salaries and benefits between FY19 and FY20, amounts to about a 2.7% change totaling $962,000. See Table 4 below for additional information.
Chart 5
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Salaries and benefits
As work shifts for the vast majority of safety positions require constant staffing, open or vacant positions result in associated work shifts being covered on an overtime rate basis. The District develops projections for the number of anticipated Chart 6 open positions each year for budgetary purposes. Open positions are created through a combination of retirements and other separations of employment. Chart 6 details the historical trend in the number of open positions over the last five years, as well as the budgeted number of open positions projected for FY20. Due to a significant hiring late in FY19, the District anticipates beginning FY20 with no safety position vacancies. Accordingly, the projected vacancy factor for FY20 is proportionately lower than in recent years past. Due to our constant staffing requirement, vacant positions typically result in higher coverage (overtime) costs and proportionately lower costs in regular salaries and employee benefits. For FY20, on average, the total cost to staff an open safety position on an overtime basis is projected to be substantially equivalent to that of a full-time benefitted regular employee. As mentioned above, total salaries and benefits are projected to increase about 2.7% on a net adjusted basis over FY19 levels. Major components of the increase are detailed below.
As previously referenced, there is a direct relationship between reimbursable, out-of-area mutual aid events and coverage costs for personnel working these emergency events. As we’ve assumed a reduction in mutual aid revenues in FY20, we have proportionately reduced the associated coverage costs in next year’s budget. Additionally, as mentioned above, a one-time discretionary pension funding contribution was made in FY19 of $760,000. Although we are hopeful of recommending additional discretionary pension contributions in FY20, that will be dependent on the state of the budget at mid-year and therefore no such allocation is being proposed in the FY20 Budget at this time.
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Projected Year-Over-Year Adjusted Salaries & Benefits Changes (Net) % Change vs. Description FY19 Budget Negotiated wage increases and position additions 1.5% Increases in health and deferred compensation benefits 0.9% CalPERS retirement cost projected increases1 2.1% Non-recurring coverage costs due to reduction in mutual aid2 (2.0)% Other miscellaneous changes (net) 0.2% Total adjusted projected salaries & benefits changes (net)1 2.7% Table 4 1Adjusted for one-time $760,000 expenditure for discretionary pension funding in FY19 2Mutual aid coverage costs of $400,000 assumed as one-time in FY19, directly impacts associated coverage costs for out-of-area incidents
Services and supplies
Services and supplies are expected to increase by about $405,000, or 6.4%, on a net basis over the FY19 budget. Major components of the increase are detailed below:
Projected Year-Over-Year Services and Supplies Changes (Net) % Change vs. Description FY19 Budget Clothing – Non-recurring triennial safety uniforms & five-year safety personal protective clothing replacement (totaling (7.0)% $443,000) in FY19 County services – Bi-annual election costs budgeted @ (2.4)% $150,000 in FY19, non-recurring in FY20 One-time dispatch membership costs ($412,000) in FY20 6.5%
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Electronic equipment maintenance cost increases ($185,000)
due primarily to maintenance of new technologies associated
with enhanced dispatch capabilities, additional maintenance
costs for cardiac monitoring and autopulse equipment acquired 2.9% in FY19 Services - other – anticipated cost increases in legal services 6.0% ($150,000), executive management assistance ($175,000) All other miscellaneous changes (net) 0.4%
Total projected services and supplies changes (net) 6.4% Table 5
See the Budgeted Expenditures Variance Report and the Budget Transactions reports for detailed expenditure variances and additional information on salaries and benefits, and services and supplies.
Capital outlay
The FY20 Budget calls for roughly $573,000 in capital outlay investments, most significantly including:
Replacement BC vehicle, fully equipped – $108,800 Replacement staff vehicles (4), two used/two new – $110,000 Restroom remodel at Station 66 – $100,000
The restroom remodel, along with a file room reconfiguration project for $17,500, are non-recurring in nature. All other capital expenditures are recurring on a cyclical basis, with depreciable useful lives ranging from five to 10 years. All capital purchases in the FY20 Budget will require some level of routine maintenance, but are not anticipated to result in significant ongoing maintenance prior to replacement.
Over the three-year period ending in FY20, the District will have invested an estimated $3 million in capital infrastructure.
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OTHER INITIATIVES FUNDED THROUGH THIS BUDGET
There are a number of projects, purchases and other initiatives which will be undertaken in FY20 with funding from this budget, including:
Employee cost sharing of retirement contributions by all retirement-eligible personnel, resulting in a projected $2.2 million in cost savings for the District; Important community preparedness outreach programs for the benefit of our residents and businesses; Professional “State of the District” video production and collateral materials for the District’s annual marque public event; Investments in personnel in the form of staff training and continuing education for our first responders and support staff; New replacement wildland personal protective equipment for our firefighting personnel.
ECONOMIC AND OPERATIONAL ISSUES
Continuing Pension Cost Mitigation
While I’m proud to present a surplus budget to the Board, and while the state of the District’s overall financial condition is very stable, like other government agencies in California, particularly those with public safety retirement plans, we are not immune to the effects of the public pension crisis. Pension cost issues have been and will continue for the foreseeable future to be a significant budgetary concern for government agencies throughout the state and across the nation.
Pension Cost Sharing – I am pleased to report that our classic retirement status employees are contributing Chart 7 12% of qualified pay, and classic miscellaneous members contributing 11% of pay toward retirement. This compares very
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favorably to the statutorily required CalPERS member contributions of 9% and 8% for safety and miscellaneous retirement plan members, respectively. Full pension reform has only been possible through the shared commitment and partnership of the District’s Board of Directors, our labor groups and unrepresented management and confidential personnel.
Cumulatively, including our projections for FY20, in excess of $9 million will have been contributed by our employees toward retirement benefit costs over the six-year period since employee pension cost sharing began. Chart 7 below graphically depicts employee retirement contributions over five years, including amounts contributed by both PEPRA and Classic status pension plan employees.
Section 115 Trust/Accelerated Retirement Funding – The District’s Section 115 Retirement Trust was initially funded with $5 million from District reserves late in FY17. In conjunction with the establishment of the Retirement Trust, a Board policy was adopted allocating up to 1/3 of annual budget surpluses for further reduction of pension liabilities. A five member employee Trust Investment Committee was authorized by the Board to oversee the investments of the Retirement Trust, working with the trust administrator and professional investment advisor, PFM Asset Management, LLC, a 5.5% average annualized return benchmark has been established by the Committee for Retirement Trust fund investment purposes. A discretionary contribution of $380,000 was made to the Retirement Trust during FY19, and as of April 30, 2019, the Trust balance amounted to $6.08 million.
Chart 8 below depicts average hypothetical Retirement Trust fund balances projected over a 10- year period, assuming the 5.5% investment return benchmark, under two different scenarios. Scenario A assumes reinvestment of all funds over the 10-year period and additional fund contributions equal to 1/3 of applicable projected budget surpluses based on the District’s Long- Range Financial Plan which appears later in this document. Scenario B assumes benefit payment withdrawals in three of the next 10 years, totaling $1.5 million; $400,000, $500,000 and $600,000 in FY21, FY24 and FY26, respectively.
Scenario A projects Retirement Trust fund balances of $10.5 million at the end of 10-year period in FY28, while Scenario B depicts balances of $8.7 million at the end of same 10-year period. The District intends to utilize funds accumulated in the Retirement Trust for budget stabilization purposes, drawing from the Retirement Trust to fund pension obligations during years of significant budgetary constraint or fiscal emergency.
These hypothetical scenarios are presented here for discussion purposes only.
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Hypothetical 10-Year 115 Trust Balances* 10.5 10.0 8.7 8.0
6.0
Millions 4.0
2.0
0.0 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 FY28 Scenario A Scenario B *5.5% annualized return. Scenario B assume withdrawals in FY21, FY24 & FY26 to pay benefits totaling $1.5 Chart 8
Pension Costs As % of Total Salaries & Benefits* (in millions) 18.0% $8.0
$6.0 16.0%
$4.0
14.0% $2.0
12.0% $- FY16 FY17 FY18 FY19 Projected FY20 Budget
Dollars % of Salaries & Benefits
Chart 9 *Exclusive of one-time discretionary pension contributions made in FY18 & FY19
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The FY20 Budget is projected to yield about $288,000 in additional pension funding, an amount equal to one-third of the projected FY20 budget surplus, as per policy. These funds would be contributed toward pension obligations in FY21 after completion of the annual independent audit for the fiscal year.
The District’s commitment to accelerated pension funding, combined with employee cost sharing, clearly demonstrates our ongoing pledge to proactive pension cost management. Chart 9 above depicts the District’s historical required pension contributions as a percentage of total salaries and benefits expenditures over a five-year period, including projected FY20 costs. While the District has been largely successful in mitigating increases in pension over these last several years, pension costs, both in absolute dollars and as a percent of total salary and benefit costs are on the rise, primarily due to the unfunded actuarial liability (UAL) payment issues referenced below.
Projected Increases in CalPERS Costs – Retirement plan costs involve two basic cost components: the normal cost rate, expressed as a percentage of payroll, and the UAL, which is a fixed amount payment due each fiscal year.
As has been previously discussed with our Board of Directors, CalPERS has implemented an aggressive plan to increase the funded status of retirement plans through a significant ramp-up of fixed amount UAL payments by employers over a multi-year phase-in period. The District receives an annual actuarial plan valuation of its retirement plans from CalPERS each year. The most recent valuation available is for the plan year ended June 30, 2017, which sets retirement contribution rates for FY20.
The table below is derived from the June 30, 2017 CalPERS valuations for the District’s classic member retirement plans and also sets forth the projected future employer contributions for UAL over the next five years beyond FY20. These estimates project fixed amount UAL payments going from $2.68 million in FY20, to $4.54 million in FY25, a nearly 70% increase over the projection period.
After this five-year ramp-up in UAL payments, CalPERS has indicated, all other factors aside, UAL payments will generally level out for the following 25 years, and ramp-down over the last five years of this 30-year funding plan. These higher UAL payments should contribute to a significantly higher funded plan status over time than would have otherwise been achieved.
CalPERS Projected Future Employer Contributions (UAL) (in millions) FY20 FY21 FY22 FY23 FY24 FY25 Safety $2.53 $2.95 $3.43 $3.83 $4.06 $4.29 Miscellaneous 0.15 0.17 0.20 0.22 0.24 0.25 TOTAL $2.68 $3.12 $3.63 $4.05 $4.30 $4.54 Table 6
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In addition to projected increasing UAL costs for classic plan members, normal cost rates are also expected to increase as well. For our classic safety member plan, the current normal cost rate for required employer contributions in FY20 is 21.748% of qualified pay, and the normal cost rate going forward and beginning in FY21 is projected in the June 30, 2017 valuation to be 23.0%. For classic miscellaneous members, the FY20 normal cost rate is 11.432%, projected to increase to 12.2% beginning in FY21.
Pension cost projections are subject to change depending on a number of factors and assumptions. The District is committed to proactive management of its long-term pension obligations. Over the three-year period from FY17 to FY19, the District contributed a combined $6.21 million into the 115 Retirement Trust and/or directly to CalPERS in the form additional discretionary payments. With the projected surplus of roughly $872,000 in the FY20 budget, nearly $290,000 would be available, as per the District’s surplus policy, to contribute toward pension obligations in FY21. These amounts paid since FY17 and projected for payment in FY21 are reflected in Table 7 below:
Additional Discretionary Funding Contributions (in millions) Toward Pension Obligations FY17 FY18 FY19 FY21* Retirement Trust $5.0 - $0.38 TBD CalPERS - $0.45 $0.38 TBD TOTAL $5.0 $0.45 $0.76 $0.29 Table 7 *1/3 of the projected FY20 surplus would be available for additional pension funding in FY21. As per policy, the decision regarding allocation of funds to either the Retirement Trust, CalPERS, or to a combination thereof, would be made by the District’s Board at that time of distribution.
While the District’s aforementioned pension mitigation strategies will provide a measure of relief to the significant projected retirement cost increases over the next several years, additional deliberate action will need to be undertaken by the District over time to proactively address the rising costs of pensions over the next several years. It is anticipated that staff will continue to recommend the use of one-time monies, if available, to continue to accelerate extinguishment of pension liabilities over time, and to more adequately fund District pension liabilities.
The trends in funded ratio or funded status of a pension plan is generally considered one indicator as to the soundness or health of a retirement plan, albeit a point-in-time measurement. CalPERS refers to funded status is an assessment of the need for future employer contributions based on the selected actuarial cost method used to fund the plan. As reported in the most recent actuarial retirement valuations, as of June 30, 2017, the funded status of the District’s respective retirement plans was as follows:
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17 FY 2019-20 Original Budget June 12, 2019 Page 18 TRANSMITTAL LETTER
CalPERS Pension Plan Funded Status as reported in June 30, 2017 Actuarial Valuation Retirement Plan June 30, 2016 June 30, 2017 Safety Classic 74.7% 77.0% Safety PEPRA 90.9% 95.4% Miscellaneous Classic 74.2% 77.6% Miscellaneous PEPRA 92.5% 97.4% Table 8
See the Staffing Overview & Department Reporting document for additional specifics regarding the District’s labor commitments, including pension benefits.
Discount Rate Changes at CalPERS Impacting FY21 Rates & Beyond – In December 2016, CalPERS announced a lowering of its discount rate assumption from 7.5% to 7% over a three year phase-in period, beginning in FY19. The discount rate is the assumed annual rate of return on retirement plan investments. Lowering of the discount rate means that CalPERS retirement plans will see increases in benefit costs, translating to higher employer contributions over time.
The benefits of reducing the discount rate include the strengthening of the long-term sustainability of the pension fund. The lower rates will improve the likelihood of CalPERS meeting or exceeding assumed rates of return long-term, as well as reducing investment volatility in the CalPERS investment portfolio, and ultimately translating to a higher funded plan status over time. The remaining discount rate phase-in is as follows:
CalPERS Discount Rate Reduction Schedule Fiscal Year Valuation Date for Required Contribution Discount Rate June 30, 2017 FY20 7.25% June 30, 2018 FY21 7.00% Table 9
The fiscal impacts of higher employer contribution rates from these discount rate reductions will be fully phased-in by FY25, and are included in CalPERS rate projections.
Additional information will be provided to employers in conjunction with the June 30, 2018 actuarial valuations, which are due out this summer. As this additional information becomes available, it will be shared with the Board and the public, and will be factored into our future retirement cost projections, as well as associated budgets and our long-range financial plans.
Special Districts Leadership Foundation - District of Distinction Since 2008
18 FY 2019-20 Original Budget June 12, 2019 Page 19 TRANSMITTAL LETTER
Succession Planning and Related Issues
Senior Leadership Tenure – Within the District’s senior management team, out of a combined twelve sworn and non-sworn management positions, seven team members are less than five years from normal retirement age. Active succession planning measures are underway to ensure a smooth senior management transition over the next several years. While the District strives to fill promotional positions from within the organization, if necessary, the District will need to recruit outside talent to fill key management positions over time.
Two Administrative Battalion Chief positions were created, funded and staffed through internal promotions within the last two years. These new management positions offer valuable high-level experience to potential future senior leaders of this organization. It is anticipated that these positions will be transitioned to shift BC positions when Battalion Two is initiated at a yet to be determined future date, most likely in conjunction with or shortly after the opening of Station 68.
Firefighter Recruitment – The competition for recruitment of talented and experienced sworn fire personnel in southern California is fierce. As many organizations have experienced in recent years, the District has realized a significant number of retirements, particularly in the firefighter ranks. Over the last five years, the District has averaged almost seven open sworn positions, and even as many as 11 safety openings at one time, primarily as a result of retirements. As these are constantly staffed positions, coverage on an overtime basis is necessary to temporarily staff these openings. The good news in the short term is that we anticipate all openings will be filled by the beginning of FY20.
FUND BALANCE
This balanced budget allows the District to maintain a total Fund balance at June 30, 2020 projected at about $25 million, with roughly $19.1 million unrestricted, and the balance held primarily in restricted funds in the Section 115 Retirement Trust, exclusively available for the funding of pension obligations. I am pleased that the District is in a position to make this important and substantial long-term commitment toward the effective management of pension liabilities.
CONCLUSION
The FY20 Budget presents a healthy, structurally balanced and financially prudent roadmap for next fiscal year. This budget will enable the District to maintain high quality fire and emergency response services, while continuing to place a top priority on the health and safety of the public and our staff. The revenue projections used are achievable and take into consideration a number
Special Districts Leadership Foundation - District of Distinction Since 2008
19 FY 2019-20 Original Budget June 12, 2019 Page 20 TRANSMITTAL LETTER
of variables and uncertainties, while the budgetary expenditures have been thoroughly vetted over a budget development cycle spanning some six months.
The District is also committed to good financial stewardship through efficient operational and budget management processes, including cutting costs whenever feasible to do so. The Budget Workshop, as well as the various other public meetings and working sessions outlined in the Budget Calendar have provided ample opportunity for staff, public and Board input regarding the FY20 Budget.
Thanks to the cities of Chino and Chino Hills, and the County of San Bernardino for their continuing support of and public safety partnership with the District. A special thank you to the Board of Directors for the direction, support and leadership you’ve provided to the District. Thanks as well to the taxpaying public, our residents and area businesses for their cooperation, support and partnership in making the Chino Valley an outstanding community to live, work and play. My appreciation is also extended to all staff for their ongoing dedication and commitment to serving our community.
Sincerely,
Tim Shackelford Fire Chief
Special Districts Leadership Foundation - District of Distinction Since 2008
20
CHINO VALLEY FIRE DISTRICT GFOA Budget Award
Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the District for its Annual Budget for the fiscal year beginning July 1, 2018. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
21 22 23 CHINO VALLEY FIRE DISTRICT Mission, Vision & Values Policy Statement
MISSION
The mission of the Chino Valley Fire District is to provide exceptional service and safeguard the community.
VISION As an organization, we… …seek excellence in everything we do; with innovative practices, training, and equipment. …remain transparent; open, honest, and accountable to each other and those we serve. …appreciate our members; we attract, retain, and develop future leaders. …value the public trust above all else; we are good stewards of our financial resources. …endeavor to learn and grow; continuously seeking improvement and embracing change. VALUES
• FAITHFULNESS We are fully committed, invested and engaged in the communities we serve.
• INTEGRITY We lead by example, according to the highest ethical and professional standards.
• RESPECT We treat each other, and those we serve with compassion, dignity, and value.
• EXCELLENCE We are relentless in our pursuit of the highest possible standard of quality.
24 ORGANIZATIONAL & INTRODUCTORY INFORMATION
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CHINO VALLEY FIRE DISTRICT DISTRICT OVERVIEW
Although fire protection services in the Chino Valley have existed in various forms since the late 1800’s, the Chino Valley Fire District was formed as a California special district in 1990 through a voter approved initiative, Proposition W, coinciding with the incorporation of the City of Chino Hills. Having recently celebrated its 25-year anniversary, the District provides fire protection and fire prevention services within the Chino Valley, and is governed by a five-member elected Board of Directors.
Located in the southwest region of San Bernardino County, the jurisdiction of the District is approximately 80 square miles in size and has an estimated current population of 175,9911. It is estimated that the District population will be over 200,000 within the next 20 years. The Cities of Chino, Chino Hills, and surrounding unincorporated areas are served by the Fire District. District personnel responded to 12,267 emergency calls in 2018.
The District is bordered by Los Angeles County to the northwest; Orange County to the southwest; Riverside County to the southeast; the City of Ontario to the northeast and the City of Montclair to the north.
The Chino Valley community has a wide variety of development, which creates multiple fire problems. Approximately 48,000 residential units, from large single-family dwellings to apartment units, constitute the largest number of structure fires expected. This is due to the large number of residential units and District Map the lack of ability to regulate fire safety Chino Hills practices in these occupancies. The Chino major portion of emergency medical Unincorporated responses is anticipated to be at residential units. Approximately 17,000 additional residential occupancies are planned for, or are being constructed, through the build-out of the community.
Target hazards within the District have been identified. The sites identified as such are considered to pose an extraordinary risk to lives and/or property. Examples of target hazards within the District are a senior residential site which consists of three-story nonsprinklered buildings; a four- story office building; an outdoor mall; several trucking routes; a public utility center and an airport. Several facilities, which, based on their operations, are deemed to be target hazards. Fire
1 Community population statistic does not include the prison populations. City of Chino – 86,757; City of Chino Hills – 83,159; Unincorporated – 6,075. Population estimates are based on information provided by the Department of Finance. 27 CHINO VALLEY FIRE DISTRICT PAGE 2 DISTRICT OVERVIEW
suppression, emergency medical, rescue and/or hazardous materials response are all services expected to be utilized at one of these locations during an emergency situation.
Over 3,400 commercial and industrial occupancies pose another type of fire problem. Current municipal planning projects the number of these occupancies to significantly increase at community build-out. In addition to the potential for large fires in these occupancies, the District expects spills and airborne releases of hazardous materials. Emergency responses for medical emergencies and rescue situations are
also anticipated.
Multi-story occupancies are currently limited to mid-rise structures, three-story senior housing and a four-story office building. Additional mid-rise buildings are included in community development plans. Multi-story occupancies require an extraordinarily large number of fire ground personnel to control a fire. Mutual aid from neighboring jurisdictions is necessary to control these types of fires. Due to the large number of persons occupying these types of structures, emergency medical responses are expected to be high.
There are thirty-four existing public schools in the District, which includes twenty-two elementary, five junior high, six high schools, and one adult school. There are currently forty-four private and pre-schools in the Fire District. These schools are expected to have fire emergencies, as well as a high incidence of emergency medical and rescue service.
A general aviation airport owned by the County of San Bernardino lies within the District. This airport had 190,401 aircraft operations for the twelve month period ended December 31, 2018. Although the County is responsible for crash-fire-rescue services at the airport, they have no resources assigned there. The District provides structural fire protection and emergency medical services at the airport. Consistent with the level of training and available resources, and in the absence of County fire resources, the District also provides initial response to aircraft incidents. In addition to airport fire and emergency medical needs, hazardous materials incidents are expected to occur at the airport hangar facilities.
The wildland urban interface of Chino Hills presents a significant threat for wildfire. Over 14,000 acres of grass, brush and oak trees pose a seasonal fire threat to the residential interface. Over 300 residences are inspected annually, as part of the District’s Brush Inspection program, focusing on the removal of flammable vegetation. Agricultural fires in both the cities of Chino Hills and Chino pose a potential threat. Emergency medical and rescue services, as well as extensive automatic and mutual aid support, respond to incidents occurring in these rural areas, when needed.
28 CHINO VALLEY FIRE DISTRICT PAGE 3 DISTRICT OVERVIEW
In June 1990, eighteen homes and one business were destroyed by a 6,600-acre wildfire that resulted in more than $4.8 million dollars in damage. In November 2008, the “Freeway Complex Fire” destroyed 187 structures while burning 30,305 acres (13,304 acres in Chino Hills and the State Park) causing approximately $16.1 million in damage. Although only one out-building was lost within the District, the potential existed for a devastating event.
There are a variety of transportation routes throughout the District, such as railroad routes, two freeways, two highways, congested city streets and rural roads, which provide a diverse and often over-burdened transportation system. These transportation routes are frequently subject to a variety of potentially complex emergency incidents including vehicle accidents, fires, and hazardous materials related incidents, all which require emergency fire, medical and rescue services. Two large flood control channels, subsidiary channels and creeks, and the Prado Reservoir present the potential for water rescue incidents. Disasters experienced by Southern California may include earthquakes, flooding, landslides, fire conflagrations, commercial aviation accidents, terrorism and civil unrest.
The District SERVICE AREA & FIRE STATIONS operates seven fire stations and employs approximately 143 full-time
Fire Administration equivalent 14011 City Center Drive, Chino Hills employees,
Fire Station 61/Training Center 5078 Schaefer Avenue, Chino including 110 5092 Schaefer Avenue, Chino sworn safety Fire Station 62 5551 Butterfield Ranch Road, personnel. In Chino Hills addition to Fire Station 63 7550 Kimball Avenue, Chino providing fire Fire Station 64 16231 Canon Lane, Chino Hills and emergency
Fire Station 65 medical services 12220 Ramona Avenue, Chino
Fire Station 66 within its 13707 Peyton Drive, Chino Hills jurisdiction, the Fire Station 67 5980 Riverside Drive, Chino District also provides fire and life safety inspections, community education and community preparedness within the community.
29
CHINO VALLEY FIRE DISTRICT Board of Directors & District Management
John DeMonaco Harvey Luth
President Vice President
Winn Williams Mike Kreeger Sarah Ramos -Evinger Director Director Director
Senior Management Staff Scott Atkinson Deputy Chief Kyle Collins Deputy Chief Tyler Johnson Deputy Chief Steve Heide, CPA Finance Director Sandra Heney Clerk of the Board Kristi Kuchwara Human Resources Director Tim Shackelford Fire Chief 30 Chino Valley Fire District
Board of Directors DIVISIONAL LEGEND BLUE - Administration RED - Emergency Services Clerk of the Board/ YELLOW - Community Risk Reduction Administrative Manager Fire Chief
Administrative Secretary - Confidential
Office Technician
Office Technician
Human Resources Deputy Chief Finance Director Deputy Chief Deputy Chief Director
Administrative Fire Training Payroll Coordinator - Battalion Chief Officer/Captain Human Resources Confidential Specialist - Confidential Administrative Secretary Administrative EMS Training (Currently Assigned to Both Accountant - Confidential Divisions) Battalion Chief Officer/Captain Human Resources Facilities & Fleet Specialist - Confidential Office Technician Coordinator Medical Director (Contract) Sr. IT Support Analyst Office Technician EMS Nurse IT Specialist Office Technician Auxiliary Workers Fire Marshal (PT) (1 FT & 1 PT)
Battalion Chief Battalion Chief Battalion Chief Explorers (A Shift) (B Shift) (C Shift)
ME61-3 ME61-3 ME61-3 Public Information Administrative DFM/Community DFM/Community MT61-4 MT61-4 MT61-4 Officer Secretary Compliance Development
ME62-3 ME62-3 ME62-3 Permit Fire Fire MS62-2 MS62-2 MS62-2 Public Education Technician Inspector Inspector Specialist (PT) ME63-3 ME63-3 ME63-3 Fire Office Fire ME64-3 Inspector ME64-3 ME64-3 Technician Inspector ME65-3 ME65-3 ME65-3 MS65-2 MS65-2 MS65-2 Fire Inspector ME66-3 ME66-3 ME66-3 MS66-2 MS66-2 MS66-2 Reserve Inspectors ME67-3 ME67-3 ME67-3 MS67-2 MS67-2 MS67-2
31 Functional reporting as of 3/7/19 Chino Valley Fire District Personnel Listing Change FY19 to Full-Time Equivalent Staffing FY16 FY17 FY18 FY19 FY20 FY20
Administration Accounting Technician 1.0 - - - - Accountant - 1.0 1.0 1.0 1.0 Administrative Battalion Chief - - 2.0 2.0 2.0 Administrative Secretary 1.5 1.0 1.0 1.5 1.5 ** Auxiliary Worker 2.0 2.0 2.0 2.0 2.0 * Clerk of the Board/Administrative Manager 1.0 1.0 1.0 1.0 1.0 Deputy Chief 1.0 1.0 1.0 1.0 1.0 Facilities & Fleet Coordinator 1.0 1.0 1.0 1.0 1.0 Finance Director 1.0 1.0 1.0 1.0 1.0 Fire Chief 1.0 1.0 1.0 1.0 1.0 Human Resources Director 1.0 1.0 1.0 1.0 1.0 Human Resources Specialist 2.0 2.0 2.0 2.0 2.0 Office Technician 2.0 3.0 3.0 3.0 4.0 1.0 Payroll Coordinator 1.0 1.0 1.0 1.0 1.0 Receptionist 1.0 - - - - Sr. IT Support Analyst 1.0 1.0 1.0 1.0 1.0 IT Specialist - - - - 1.0 1.0 Total Administration 17.5 17.0 19.0 19.5 21.5 2.0
Community Risk Reduction Administrative Secretary 1.0 1.0 1.0 1.0 1.0 Deputy Fire Marshal 3.0 3.0 3.0 3.0 3.0 * Deputy Chief 1.0 1.0 1.0 1.0 1.0 Fire Inspector 7.0 7.0 7.0 7.0 7.0 * Fire Marshal - - 1.0 1.0 1.0 Office Technician 1.0 1.0 1.0 1.0 1.0 Permit Technician 1.0 1.0 1.0 1.0 1.0 Public Education Specialist 0.6 0.6 0.6 0.6 0.6 Public Information Officer 1.0 1.0 1.0 1.0 1.0 Total Community Risk Reduction 15.6 15.6 16.6 16.6 16.6 -
Emergency Services Administrative Secretary 0.5 1.0 1.0 0.5 0.5 ** Battalion Chief 3.0 3.0 3.0 3.0 3.0 Deputy Chief 1.0 1.0 1.0 1.0 1.0 EMS Coordinator - - - - - EMS Nurse 1.0 1.0 1.0 1.0 1.0 Fire Captain 24.0 24.0 24.0 24.0 24.0 Fire Captain/EMS Training Officer 1.0 1.0 1.0 1.0 1.0 Fire Captain/Fire Training Officer 1.0 1.0 1.0 1.0 1.0 Fire Engineer 24.0 24.0 24.0 24.0 24.0 Firefighter/Paramedic 51.0 51.0 51.0 51.0 51.0 Office Technician 0.7 0.7 0.7 0.7 0.7 Total Emergency Services 107.2 107.7 107.7 107.2 107.2 - GRAND TOTAL 140.3 140.3 143.3 143.3 145.3 2.0 * Not Fully Funded: 1.0 Deputy Fire Marshall, 2.0 Fire Inspectors, 0.4 Part-Time Auxiliary Worker ** Reclassification of 0.5 FTE between departments for cost accounting purposes 32
CHINO VALLEY FIRE DISTRICT Vision Statement Based Goals
1. Seek excellence in everything we do; with innovative practices, training and equipment.
2. Remain transparent at all times; open, honest, and accountable to each other and those we serve.
3. Appreciate our people; attract, retain & develop future leaders.
4. Value public trust above all else; be good stewards of our financial resources.
5. Endeavor to learn and grow; continuously seek improvement & embrace change.
33
CHINO VALLEY FIRE DISTRICT Staffing Overview & Departmental Reporting
STAFFING OVERVIEW
As a public safety agency, the vast majority of the District’s employees, about 76% of positions authorized in the FY20 Budget, are sworn personnel. This includes the fire chief, deputy and battalion chiefs, captains, engineers and firefighter/paramedics. The District hires only licensed paramedics for its emergency services ranks. With the exception of the certain chief officers and training captains, sworn personnel work 24-hour shifts and the District generally maintains minimum constant staffing of 34 emergency personnel on duty at all times.
The District is organized into three divisions: Administration, Community Risk Reduction and Emergency Services. Departments within each division are outlined below.
District staffing also includes typical civilian local government administrative support departments such as finance, human resources, clerk’s office and general administration, as well as fire inspectors and related support staff for fire prevention and inspection-type activities in our community risk reduction area. A total of 145.3 full-time equivalent (FTE) positions are authorized in the FY20 Budget and there are two proposed staffing additions in this budget: a Human Resources Office Technician and a Support Services Information Technology Specialist, both in the Administration division.
•Fire Chief's Office/General Administration Administration •Clerk of the Board •Human Resources (21.5) •Finance •Support Services
Community •CRR Administration Risk Reduction •Community Compliance & Development (16.6) •Community Preparedness
Emergency •ES Administration •Training & Safety Services (107.2) •EMS Services/Fire Suppression
See the Organization Chart and Personnel Listing for additional specifics.
34 CHINO VALLEY FIRE DISTRICT PAGE 2 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
Pay and benefits for the majority of District personnel are provisioned under one of two Memorandums of Understanding (MOU). The Chino Valley Professional Firefighters (CVPF) represent all sworn safety personnel below the rank of Battalion Chief. Teamsters represents non- safety personnel, exclusive of management, confidential and part-time staff members. With the exception of the fire chief, all staff are at-will employees. Salary and benefit provisions for unrepresented staff are specified by board resolution, and terms of employment for the fire chief are specific by contract.
A summary of the highlights of the District’s current labor commitments is as follows:
LABOR COMMITMENTS CVPF Teamsters Unrepresented Local 3522 Local 1932 Management & (Safety) (Non-Safety) Confidential Personnel^ # of Covered Employees 101 22 19 MOU Expiration June 30, 2021 June 30, 2020 June 30, 2021 (Board resolution) Classic Retirement 3% @ 55 2.5% @ 55 (Non- 2.5% @ 55 (Non-Safety Benefit Formula Safety) Mgmt) 3% @ 55 (Safety) 3% @ 55 (Safety Mgmt) PEPRA Retirement 2.7% @ 57 2% @ 62 (Non- 2% @ 62 (Non-Safety) Benefit Formula1 Safety) 2.7% @ 57 (Safety) 2.7% @ 57 (Safety) FY20 Salary Increase 2% 2% 2%
Future Known Salary 2% in FY21 n/a – subject to 2% in FY21 Increases negotiation Health Benefit July 1, 2019 – July 1, 2019 – July 1, 2019 – Allowance Increase(s) $50/month $50/month $50/month July 1, 2020 – July 1, 2020 – $50/month $50/month Employer Paid Deferred July 1, 2019 – July 1, 2019 – July 1, 2019 – Compensation $100/month $100/month $100/month Contribution Increase(s) July 1, 2020 – July 1, 2020 – $100/month $100/month
^Excludes unrepresented part-time personnel and the fire chief, who serves under an employment contract.
1Personnel hired on or after January 1, 2013 who are defined as “new members” under the Public Employees Pension Reform Act of 2013 (PEPRA), have a reduced retirement benefit formula.
35 CHINO VALLEY FIRE DISTRICT PAGE 3 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
DEPARTMENTAL REPORTING
The District’s operating divisions and related departments are further described below, including departmental summaries of staffing, operating budgets, goals and performance measure reporting.
ADMINISTRATION
The Administration division provides general management, support and overhead functions typical of local government. Departments within Administration include:
1. General Administration 2. Finance 3. Human Resources 4. Clerk of the Board 5. Support Services
COMMUNITY RISK REDUCTION
The Community Risk Reduction (CRR) Division is responsible for maintaining a safe environment in the Chino Valley through a professional balance of education, engineering, community outreach and compliance. This division is organized into three departments to better serve the public:
1. Administration 2. Community Compliance & Development 3. Community Preparedness
EMERGENCY SERVICES
The Emergency Services (ES) Division is the largest division of the District. Fire personnel in this division are responsible for medical emergency response, fire suppression, rescue activities, and the mitigation of disasters. This division is divided into three departments:
1. Administration 2. Training 3. Suppression
36 CHINO VALLEY FIRE DISTRICT PAGE 4 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
Division: 10 Administration Department: 01 ADMINISTRATION
The Administration department includes the office of the Fire Chief and related administrative functions of the District. The Fire Chief reports to the District’s five-member elected Board of Directors and Board-related costs are also contained in this department. In FY17, the Support Services (SS) department was formed and a number of personnel from Administration were transitioned to the new SS department.
FTE PERSONNEL FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Fire Chief 1.0 1.0 1.0 1.0 1.0 Deputy Chief 1.0 0.0 0.0 0.0 0.0 Administrative 0.5 0.0 0.0 0.0 0.0 Secretary Auxiliary Worker 2.0 0.0 0.0 0.0 0.0 Facilities & Fleet 1.0 0.0 0.0 0.0 0.0 Coordinator Office Technician 1.0 1.0 1.0 1.0 1.0 Senior IT Support 1.0 0.0 0.0 0.0 0.0 Analyst Total 7.5 2.0 2.0 2.0 2.0
EXPENDITURES BY MAJOR CATEGORY* FY 2016 FY 2017 FY 2018 FY 2019 FY 2020
BUDGET BUDGET Salaries and benefits $ 759,159 $ 729,502 $ 831,009 $ 791,881 $ 827,251 Services and supplies 1,169,849 957,636 1,056,745 1,433,773 1,751,609 Capital Outlay 858,197 106,498 88,826 370,577 37,500 Total $2,787,204 $1,793,637 $1,976,580 $2,596,231 $2,616,360 *Expenditure include Board related cost.
37 CHINO VALLEY FIRE DISTRICT PAGE 5 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
ADMINISTRATION DEPARTMENT GOALS & OBJECTIVES:
1. Maintain the California Special Districts Association Platinum level accreditation (requires bi-annual reaccreditation); 2. Maintain the California Special Districts Association District Transparency Certificate of Excellence (requires bi-annual renewal); 3. Automate Board member expense statement submission and approval process; 4. Continue to present the Fire District’s dedication of service to the community through the yearly State of the Fire District.
FY20 BUDGET ADMINISTRATION DEPT PERFORMANCE MEASURES MEASUREMENT District FY 2018 FY 2019 FY 2020 TARGET Goal # RESULTS ESTIMATE TARGET Platinum #1 Ongoing – N/A – YES N/A – accreditation (bi- Renewal in Bi-annual Bi-annual annual) FY19 award award Transparency #2, #3 Ongoing – N/A – YES N/A – Certificate of Renewal in Bi-annual Bi-annual Excellence (bi- FY19 award award annual) Expense statement #1, #2 6/30/19 N/A – New Deferred to a N/A process process future date TBD State of the Fire #1, #2, #3, Ongoing YES YES YES District Presentation #4, #5
38 CHINO VALLEY FIRE DISTRICT PAGE 6 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
Division: 10 Administration Department: 11 FINANCE
The Finance department personnel are responsible for all accounting and finance related functions of the District, including general accounting and financial reporting, accounts receivable and payable, purchasing, budgeting, treasury, payroll, financial planning and analysis. The District does not have an elected treasurer.
FTE PERSONNEL FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Finance Director* 1.0 1.0 1.0 1.0 1.0 Accounting 1.0 0.0 0.0 0.0 0.0 Technician Accountant 0.0 1.0 1.0 1.0 1.0 Payroll and Benefits 0.0 0.0 0.0 0.0 0.0 Coordinator Payroll Coordinator 1.0 1.0 1.0 1.0 1.0 Office Technician 0.0 1.0 1.0 1.0 1.0 Total 3.0 4.0 4.0 4.0 4.0 *Title change from Finance Manager in FY 2018.
EXPENDITURES BY MAJOR CATEGORY FY 2016 FY 2017 FY 2018 FY 2019 FY 2020
BUDGET BUDGET Salaries and benefits $ 498,130 $ 528,866 $ 597,544 $ 634,405 $ 667,553 Services and supplies 111,105 69,700 98,318 121,234 136,799 Capital Outlay - - - - - Total $ 609,236 $ 598,567 $ 695,862 $ 755,639 $ 804,352
39 CHINO VALLEY FIRE DISTRICT PAGE 7 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
FINANCE DEPARTMENT GOALS & OBJECTIVES:
1. Publish an annual budget document which meets the requirements of the GFOA awards program; 2. Publish a CAFR which meets the requirements of the GFOA awards program; 3. Utilize newly acquired pension software to analyze retirement costs on a real-time basis; 4. Continue employee staff development by collectively completing at least 80 hours of professional training and education; 5. Engage ERP consultant to work with staff in ensuring efficiencies in payroll processing.
FY20 BUDGET FINANCE DEPT PERFORMANCE MEASURES MEASUREMENT District FY 2018 FY 2019 FY 2020 TARGET Goal # RESULTS ESTIMATE TARGET GFOA Budget #1, #2, #4 Ongoing YES YES YES award GFOA CAFR award #1, #2, #4 Ongoing N/A – Not YES YES applied for Pension costing #1, #2, #4 10/1/18 N/A – New YES – N/A software software Implemented application Employee #1, #3, #5 Ongoing N/A – Not YES YES development – staff previously training hours measured Payroll systems #1, #4, #5 6/30/20 N/A – N/A – YES review FY20 Goal FY20 Goal
40 CHINO VALLEY FIRE DISTRICT PAGE 8 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
Division: 10 Administration Department: 12 HUMAN RESOURCES
The Human Resources (HR) department is responsible for employee and labor relations, recruitment and retention, benefits management, succession planning and risk management.
FTE PERSONNEL FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Human Resource Director* 1.0 1.0 1.0 1.0 1.0 Human Resources Specialist 2.0 2.0 2.0 2.0 2.0 Office Technician 0.0 0.0 0.0 0.0 1.0 Total 3.0 3.0 3.0 3.0 4.0 *Title change from HR Manager in FY 2018.
EXPENDITURES BY MAJOR CATEGORY FY 2016 FY 2017 FY 2018 FY 2019 FY 2020
BUDGET BUDGET Salaries and benefits $ 325,911 $ 408,112 $ 456,983 $ 501,803 $ 614,877 Services and supplies 97,409 95,765 119,290 156,885 153,910 Capital Outlay - - - - - Total $ 423,320 $ 503,877 $ 576,273 $ 658,688 $ 768,787
41 CHINO VALLEY FIRE DISTRICT PAGE 9 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
HR DEPARTMENT GOALS & OBJECTIVES:
1. Support the development of District employees through goals and performance management tools and resources; 2. Increase Risk Management educational and awareness efforts along with compliance expectations; 3. Amend District’s Personnel Rules to include legislated and procedural updates; 4. Host recruitment open house and workshop for potential fire recruits; 5. Document Human Resources policies and procedures.
FY20 BUDGET HR DEPT PERFORMANCE MEASURES MEASUREMENT District FY 2018 FY2019 FY 2020 TARGET Goal # RESULTS ESTIMATE TARGET NEOGOV’s Goal #1, #3, #5 1/1/19 N/A – New Management Software Implemented N/A Module Module District-wide #4, #5 3/31/19 N/A – No On target for N/A workers’ prior completion compensation and training of training liability training facilitated videos Updated Personnel #2, #4 Ongoing Continuation Meet with N/A – Last Rules of legal internal updated in review stakeholders FY15/16 process Recruitment Open #1, #2, #5 Ongoing N/A – New N/A – New YES House/Workshop Goal goal Document HR #2, #3, #5 6/30/20 N/A – New N/A – New Complete Procedures Goal goal documentation by target date
42 CHINO VALLEY FIRE DISTRICT PAGE 10 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
Division: 10 Administration Department: 13 CLERK OF THE BOARD
The Clerk of the Board (COB) department is responsible for public meeting agenda management, records retention, public records requests, elected officials relations, support to the Board of Directors, as well as general office administrative functions and support. The Clerk of the Board/Administrative Manager is a non-elected staff position.
FTE PERSONNEL FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Clerk of the Board/ 1.0 1.0 1.0 1.0 1.0 Administrative Manager Administrative Secretary 1.0 1.0 1.0 1.0 1.0 Office Technician 1.0 1.0 1.0 1.0 1.0 Receptionist 1.0 0.0 0.0 0.0 0.0 Total 4.0 3.0 3.0 3.0 3.0
EXPENDITURES BY MAJOR CATEGORY FY 2016 FY 2017 FY 2018 FY 2019 FY 2020
BUDGET BUDGET Salaries and benefits $ 314,024 $ 392,152 $ 383,864 $ 449,848 $ 501,614 Services and supplies 9,910 19,924 63,384 95,580 74,740 Capital Outlay - - - - - Total $ 323,934 $ 412,076 $ 447,249 $ 545,428 $ 576,354
43 CHINO VALLEY FIRE DISTRICT PAGE 11 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
COB DEPARTMENT GOALS & OBJECTIVES:
1. Update Conflict of Interest Code; 2. Design workflow and process in preparation for automation of public records requests; 3. Continue employee staff development by collectively completing at least 80 hours of professional training and education; 4. Fill current Office Technician vacancy; 5. Amend Board Policies to be used by Administration in the development and implementation of regulations and procedures; 6. Implement Email Retention and Destruction Process; 7. Continue updating Records Retention Policy.
FY20 BUDGET COB DEPT PERFORMANCE MEASURES MEASUREMENT District FY 2018 FY 2019 FY 2020 TARGET Goal # RESULTS ESTIMATE TARGET Conflict of Interest #2, #4 12/31/18 N/A Completed N/A Code Workflow design for #1, #2, #5 6/30/19 N/A Completed Second public record Phase request automation deferred to a future date TBD Employee #1, #3, #5 Ongoing Yes YES YES development – staff training hours Fill current vacancy #1, #5 3/31/20 N/A N/A YES Update Board #2, #4 12/31/19 N/A YES N/A Policies Implement Email #2, #4 12/31/19 N/A YES N/A Retention and Destruction Process Update Records #2, #4 12/31/19 N/A YES N/A Retention Policy
44 CHINO VALLEY FIRE DISTRICT PAGE 12 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
Division: 10 Administration Department: 15 SUPPORT SERVICES
The Support Services (SS) department oversees fleet and facilities planning and acquisition, repairs and maintenance, as well as the District’s information technology functions. Support Services was started as a new department during FY17.
FTE PERSONNEL FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Deputy Chief 0.0 1.0 1.0 1.0 1.0 Administrative Battalion Chief 0.0 0.0 2.0 2.0 2.0 Administrative Secretary 0.0 0.0 0.0 0.51 0.5 Auxiliary Worker 0.0 2.0 2.0 2.0 2.0 Facilities & Fleet Coordinator 0.0 1.0 1.0 1.0 1.0 Senior IT Support Analyst 0.0 1.0 1.0 1.0 1.0 IT Specialist 0.0 0.0 0.0 0.0 1.0 Total 0.0 5.0 7.0 7.5 8.5 10.5 FTE transferred to 60-01, Emergency Services Administration, for cost accounting purposes.
EXPENDITURES BY MAJOR CATEGORY FY 2016* FY 2017 FY 2018 FY 2019 FY 2020
BUDGET BUDGET Salaries and benefits $ - $ 752,563 $ 1,126,043 $ 1,645,690 $ 1,768,213 Services and supplies - 64,920 86,685 121,550 83,410 Capital Outlay - 50,028 45,193 - - Total $ 0 $ 867,511 $ 1,257,921 $ 1,767,240 $ 1,851,623 *New cost center in FY17.
45 CHINO VALLEY FIRE DISTRICT PAGE 13 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
SS DEPARTMENT GOALS & OBJECTIVES:
1. Repair ticket system responsiveness: A. Assure ticket read-response for accurate metrics reporting; B. Maintain 2 hr. response during business hours; C. Maintain 16 hr. response after hours and weekends; 2. Complete lobby remodel project during FY19; 3. Mechanic/Apparatus maintenance succession planning: A. Perform needs assessment; B. Determine appropriate knowledge, skills and abilities for position(s); C. Create job description; D. Perform salary/benefits survey; E. Prepare Board of Directors presentation; 4. Facilitate job function/knowledge redundancy for Auxiliary Workers: A. Evaluate current duties/responsibilities of each position; B. Standardize appearance and expectations; C. Evaluate common duty knowledge/experience gaps; D. Create cross-training opportunities to fill knowledge/experience gap; E. Create rotational work assignments to maintain job knowledge/skills.
SS DEPT PERFORMANCE MEASURES MEASUREMENT District FY 2018 FY 2019 FY 2020 TARGET Goal # RESULTS ESTIMATE TARGET Ticket System #1, #5 Achieve N/A – New Ongoing YES Responsiveness standard 90% goal of time Complete lobby #1, #5 12/31/18 Ongoing Completed N/A remodel Mechanic/Apparatus #1, #3, Needs N/A – New N/A – New YES maintenance #5 assessment, goal goal succession planning job specifications, presentation to BOD Facilitate job #1, #3, Complete N/A – New N/A – New YES function/knowledge #5 cross training goal goal redundancy for Auxiliary Workers
46 CHINO VALLEY FIRE DISTRICT PAGE 14 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
Division: 20 Community Risk Reduction
Department: 01 ADMINISTRATION
Administration is responsible for the overall management and supervision of the division, providing general support to each department within CRR.
DEPT FTE PERSONNEL FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Deputy Chief 1.0 1.0 1.0 1.0 1.0 Fire Marshal 0.0 0.0 1.0 1.0 1.0 Administrative Secretary 1.0 1.0 1.0 1.0 1.0 Total 2.0 2.0 3.0 3.0 3.0
EXPENDITURES BY MAJOR CATEGORY FY 2016 FY 2017 FY 2018 FY 2019 FY 2020
BUDGET BUDGET Salaries and benefits $ 409,361 $ 478,663 $ 605,789 $ 751,464 $ 731,505 Services and supplies 12,946 35,478 15,576 20,375 20,660 Capital Outlay - - - - - Total $ 422,308 $ 514,141 $ 621,365 $ 771,839 $ 772,165
47 CHINO VALLEY FIRE DISTRICT PAGE 15 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
CRR DIVISION GOALS & OBJECTIVES:
1. Implement new collections process on inspection fee billings, targeting at least a 90% collections rate; 2. Increase and enhance social media outreach/following; 3. Implement electronic plan submittal process; 4. Continue employee staff development by collectively completing at least 80 hours of professional training and education.
FY20 BUDGET CRR DIVISION PERFORMANCE MEASURES MEASUREMENT District FY 2018 FY 2019 FY 2020 TARGET Goal # RESULTS ESTIMATE TARGET Collection process #1, #4, #5 Ongoing N/A – New 90% 90-100% on inspection fees process Social media #2 Ongoing N/A – Not A 10% Increase outreach/ following previously increase was social media measured achieved followers on all platforms by at least 5% Electronic plan #1, #4, #5 01/01/20 N/A – New In process Implement submittal process software by target application date Employee #1, #3, #5 Ongoing N/A – Not YES YES development- staff previously hours of training measured
48 CHINO VALLEY FIRE DISTRICT PAGE 16 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
Division: 20 Community Risk Reduction Department: 21 COMPLIANCE & DEVELOPMENT
Community Compliance and Development is organized as a single department while providing a variety of services. Community Compliance oversees the District’s vegetation management program, consisting of bi-annual inspections conducted by fire inspectors to ensure proper clearance of vegetation and other combustible materials. Fire inspectors are also responsible to conduct mandatory occupancy inspections along with targeted inspections to ensure fire code compliance. This includes coordination of engine company inspections. Community Compliance also oversees the District’s fire investigation program. Fire investigators are highly trained specialists who use a systematic approach and knowledge of basic fire science to conduct fire investigations. Investigators are also trained to gather evidence for prosecution in the event of arson-related fires.
Community Development ensures all new construction in the Chino Valley is code compliant by working with developers prior to building design to ensure code requirements are understood and met. District personnel review plans prior to construction and issue permits for various construction related projects. Once plans are approved and permits have been issued, inspections are conducted to ensure compliance with approved plans, codes, and/or standards.
FTE PERSONNEL FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Deputy Fire Marshal 2.0 2.0 2.0 2.0 2.0 Fire Inspector 7.0 7.0 7.0 7.0 7.0 Permit Technician 1.0 1.0 1.0 1.0 1.0 Office Technician 1.0 1.0 1.0 1.0 1.0 Total 11.0 11.0 11.0 11.0 11.0
EXPENDITURES BY MAJOR CATEGORY FY 2016 FY 2017 FY 2018 FY 2019 FY 2020
BUDGET BUDGET Salaries and benefits $ 1,078,127 $ 1,103,200 $ 931,356 $ 1,259,873 $ 1,362,637 Services and supplies 90,365 119,194 172,286 243,063 219,296 Capital Outlay - - 52,428 16,000 70,000 Total $1,168,493 $1,222,394 $ 1,156,070 $ 1,518,936 $ 1,651,933
49 CHINO VALLEY FIRE DISTRICT PAGE 17 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
Division: 20 Community Risk Reduction Department: 22 PREPAREDNESS
Community Preparedness empowers the public with knowledge for emergency preparedness. This department also promotes fire and life safety education to all segments of the population and works in partnership with local community groups, volunteer organizations, non-profits, our local schools and community leaders. Preparedness also oversees the Fire District’s social media platforms such as Facebook, Instagram, Twitter, and YouTube and is responsible for public and media relations.
FTE PERSONNEL FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Deputy Fire Marshal 1.0 1.0 1.0 1.0 1.0 Public Education Specialist 0.6 0.6 0.6 0.6 0.6 Public Information Officer 1.0 1.0 1.0 1.0 1.0 Total 2.6 2.6 2.6 2.6 2.6
EXPENDITURES BY MAJOR CATEGORY FY 2016* FY 2017 FY 2018 FY 2019 FY 2020
BUDGET BUDGET Salaries and benefits $ 180,031 $ 362,468 $ 381,624 $ 443,423 $ 257,636 Services and supplies 27,792 50,786 59,130 87,105 70,560 Capital Outlay 28,656 - 6,907 - - Total $ 236,479 $ 413,254 $ 447,661 $ 530,528 $ 328,196 *previously budgeted under the Administration Division.
50 CHINO VALLEY FIRE DISTRICT PAGE 18 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
Division: 60 Emergency Services Department: 01 ADMINISTRATION
Administration is responsible for the overall management and supervision of the division, providing general support to each department within ES.
FTE PERSONNEL FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Deputy Chief 1.0 1.0 1.0 1.0 1.0 Administrative Secretary 0.5 1.0 1.0 0.52 0.5 EMS Nurse 1.0 1.0 1.0 0.0 0.0 Total 2.5 3.0 3.0 1.5 1.5 20.5 FTE transferred from 60-01, Emergency Services Administration, for cost accounting purposes. 3Transferred to 60-61, Emergency Services Training, for cost accounting purposes.
EXPENDITURES BY MAJOR CATEGORY FY 2016 FY 2017 FY 2018 FY 2019 FY 2020
BUDGET BUDGET Salaries and benefits $ 1,016,237 $ 641,260 $ 743,548 $ 473,353 $ 502,994 Services and supplies 108,612 43,345 93,025 44,425 33,290 Capital Outlay - 7,377 25,550 - - Total $ 1,124,849 $ 691,982 $ 862,123 $ 517,778 $ 536,284
51 CHINO VALLEY FIRE DISTRICT PAGE 19 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
Division: 60 Emergency Services Department: 61 TRAINING
Training combines classroom, computer and hands-on applications for training of ES firefighter personnel. An Emergency Medical Services (EMS) nurse and two training captains provide training and support to District firefighters. Overseen by the District’s contracted physician medical director, training staff is responsible for maintaining the EMS program, including training, compliance, quality assurance and patient care reporting. Training is also responsible for community outreach programs which include community CPR and First Care Provider classes.
FTE PERSONNEL FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Battalion Chief/ Training & 0.0 0.0 0.0 0.0 0.0 Safety Officer Fire Captain/ EMS Training 1.0 1.0 1.0 1.0 1.0 Officer Fire Captain/ Fire Training 1.0 1.0 1.0 1.0 1.0 Officer Office Technician 0.7 0.7 0.7 0.7 0.7 EMS Nurse 0.0 0.0 0.0 1.04 1.0 Total 2.7 2.7 2.7 3.7 3.7 4Transferred from 60-61, Emergency Services Administration, for cost accounting purposes.
EXPENDITURES BY MAJOR CATEGORY FY 2016 FY 2017 FY 2018 FY 2019 FY 2020
BUDGET BUDGET Salaries and benefits $ 566,222 $ 570,290 $ 616,188 $ 841,260 $ 901,005 Services and supplies 52,824 56,344 76,032 136,920 134,050 Capital Outlay - 53,780 - 115,500 - Total $ 619,045 $ 680,413 $ 692,220 $ 1,093,680 $ 1,035,055
52 CHINO VALLEY FIRE DISTRICT PAGE 20 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
TRAINING DEPT GOALS & OBJECTIVES:
1. Improve data accuracy rate with ePCR and NFIRS reporting, with a goal of less than a 5% error rate; 2. Continue to train personnel and integrate additional equipment to completely buildout the District’s Cardiac Care Program with the goal of increasing SCA (Sudden Cardiac Arrest) ROSC (Return of Spontaneous Circulation) rates to at least 50%; 3. Team with Cal Fire to implement and maintain a District Type III Engine off-road driver training program; 4. Team with interested area Fire Departments to implement and maintain EVOC (Emergency Vehicle Operations Course) training for apparatus drivers; 5. Continue employee development and succession planning efforts with a target of 750 training hours achieved annually.
FY20 BUDGET TRAINING DEPT PERFORMANCE MEASURES MEASUREMENT District FY 2018 FY 2019 FY 2020 TARGET Goal # RESULTS ESTIMATE TARGET ePCR and NFIRS #1, #2 Ongoing 5% error Less than Less than Accuracy Reporting rate 5% error 5% error rate rate Cardiac Care #1, #5 Ongoing 157 33% Continued program with 50% incidents, survival target of survival rate goal variable rate 50% viability Type III off-road #1, #5 6/30/19 In process On target to Provide as driving program with complete in annual Ongoing May 2019 refresher maintenance EVOC class #1, #5 12/1/19 N/A Class no N/A longer offered Employee #1, #3, #5 Ongoing 695 hours 750 hours 750 hours development – staff training hours
53 CHINO VALLEY FIRE DISTRICT PAGE 21 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
Division: 60 Emergency Services Department: 62 SUPPRESSION
Suppression personnel provide emergency medical care and fire and rescue services, working 24 hours a day, seven days a week, 365 days a year, with the District operating three shifts. The majority of District suppression personnel are state licensed paramedics, enabling the District to maintain the highest level of care and support to the community. District paramedics provide state- of-the-art advanced life support care, including pre-hospital 12-lead ECG’s, standing orders for patients with Acute Coronary Syndrome, and transcutaneous cardiac pacing.
FTE PERSONNEL FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Battalion Chief 3.0 3.0 3.0 3.0 3.0 EMS Coordinator 0.0 0.0 0.0 0.0 0.0 Fire Captain 24.0 24.0 24.0 24.0 24.0 Fire Engineer 24.0 24.0 24.0 24.0 24.0 Firefighter/ Paramedic 51.0 51.0 51.0 51.0 51.0 Total 102.0 102.0 102.0 102.0 102.0
EXPENDITURES BY MAJOR CATEGORY FY 2016 FY 2017 FY 2018 FY 2019 FY 2020
BUDGET BUDGET Salaries and $21,618,383 $24,182,870 $26,189,965 $28,711,652 $28,571,311 benefits Services and 2,823,738 3,038,576 3,163,519 3,867,994 4,055,263 supplies Capital Outlay 1,915,578 2,049,562 460,280 1,348,634 445,772 Total $26,357,698 $29,271,009 $29,813,764 $33,928,280 $33,072,346
54 CHINO VALLEY FIRE DISTRICT PAGE 22 STAFFING OVERVIEW & DEPARTMENTAL REPORTING
ES SUPPRESSION DEPARTMENT GOALS & OBJECTIVES:
1. One-third completion of Radio Replacement Program at the end of 2019, with full replacements by July, 2021; 2. Purchase 100 sets of Wildland PPE at the target date of 2020; 3. Create a team of Technology Task Force to lead the District’s innovation to better improve service to the community; 4. Launch Air Ambulance Program for medical transport; 5. Initiate development of digital testing; 6. Institute command level training three times a year.
FY20 BUDGET SUPPRESSION DEPT PERFORMANCE MEASURES MEASUREMENT District FY 2018 FY 2019 FY 2020 TARGET Goal # RESULTS ESTIMATE TARGET Radio replacement #1, #5 7/1/21 Ongoing 1/3 of the 2/3 of the program plan plan PPE- Wildland #1, #3 12/1/20 Current Purchase Implement Brush Gear gear is at 100 sets of by target replacement the end of Wildland date life PPE Development of a #1, #2, #4, 1/1/20 N/A – New Create Implement Technology Task #5 program working by target Force group date Air ambulance #1, #4, #5 7/1/20 Ongoing New Implement program Program by target date Development of #1, #2, #3, 1/1/20 N/A – New New Utilize by digital testing #5 Program Program target date Command level #1, #5 7/1/19 Ongoing Ongoing 3 times a training Training year training
55 CHINO VALLEY FIRE DISTRICT Account Code Structure
ACCOUNT CODE STRUCTURE
Division – Department
100-10-01-000 Administration – Admin 100-10-11-000 Administration – Finance 100-10-12-000 Administration – Human Resources 100-10-13-000 Administration – Clerk of the Board 100-10-15-000 Administration – Support Services
100-20-01-000 Community Risk Reduction – Admin 100-20-21-000 Community Risk Reduction – Compliance & Development 100-20-22-000 Community Risk Reduction – Preparedness
100-60-01-000 Emergency Services – Admin 100-60-61-000 Emergency Services – Training 100-60-62-000 Emergency Services – Suppression
FUND DIVISION DEPARTMENT PROJECT ACCOUNT
Example: 100 - 60 - 62 - 000 - 7025 (General Fund) (Emergency Services) (Suppression) (Unspecified) (Clothing)
Fund (this field will always be 100)
Division (10=Administration, 20=Community Risk Reduction, 60=Emergency Services)
Department (varies within Division)
Project (This field will generally be 000, but may be used to track grants, project accounting, etal., as 001, 002, etc.)
Account (defines the expense type - see attached list of common accounts)
56 CHINO VALLEY FIRE DISTRICT PAGE 2 ACCOUNT CODE STRUCTURE
Common Accounts
6035 Coverage – training and support 6350 Tuition reimbursement 7025 Clothing 7035 Telephone 7042 Cellular phones 7043 Electronic equipment maintenance 7070 Food 7075 Memberships 7080 Publications 7085 Legal postings 7120 Small tools and equipment 7125 Inventory equipment 7130 Non-inventory equipment 7135 Public education expenses 7140 Training 7180 Utilities 7250 General liability insurance 7305 Office supplies 7310 Postage 7323 Printing 7405 Services – auditing 7415 Services – county 7440 Services – legal 7445 Services – dispatch 7450 Services – other 7515 Kitchen and dining expense 7525 Laundry and dry cleaning expense 7535 General household expense 7540 Medical supplies 7550 Vehicle maintenance 7555 Equipment maintenance 7560 Fuel 7570 Structure maintenance 7597 Structure rent/lease 8830 CAPITAL – Structure Improvement 8840 CAPITAL – Equipment 8850 CAPITAL – Vehicles
57 CHINO VALLEY FIRE DISTRICT
District Facilities
The District currently operates seven fire stations and various other special purpose facilities. The District’s long-term master plan projects the operational need for two to three additional fire stations at community build-out over the next two to three decades. Historically, the cities of Chino and Chino Hills have been financially responsible for the building of District fire stations within each respective city’s boundaries. The District is in discussions with the City of Chino Hills regarding the location for Fire Station 68 in Chino Hills. The fire stations and the Training Center located in Chino are leased by the District from the City of Chino. All other facilities are District owned.
Facility Address
Fire Administration 14011 City Center Drive Chino Hills
Fire Station 61 5078 Schaefer Avenue Chino
Fire Station 62 5551 Butterfield Ranch Road Chino Hills
58
CHINO VALLEY FIRE DISTRICT PAGE 2 DISTRICT FACILITIES
Fire Station 63 7550 Kimball Avenue Chino
Fire Station 64 16231 Canon Lane Chino Hills
Fire Station 65 12220 Ramona Avenue Chino
Fire Station 66 13707 Peyton Drive Chino Hills
Fire Station 67 5980 Riverside Drive Chino
59
CHINO VALLEY FIRE DISTRICT PAGE 3 DISTRICT FACILITIES
Fleet Maintenance 5076 Carter Street Chino
Training Center 5092 Schaefer Avenue Chino
Training Tower (Located on the Training Center grounds in Chino)
CVFD Classrooms 4040 Eucalyptus Avenue (Old Training Center) Chino
60 Chino Valley Fire District MAP A Current Facilities and Station 7 Medic Engine Staffed Apparatus Station 5 Medic Squad Medic Engine . Medic Squad Station 6 CVFD Maintenance Facility Medic Engine Medic Squad
CVFD Training Center CVFD Administration Station 1 Medic Engine Medic Truck Haz Mat CVFD Classroom USAR
Station 3 Medic Engine
Station 4 Medic Engine
Station 2 Medic Engine Medic Squad
LEGEND © Fire Stations Other CVFD Facilities Chino Hills State Park City of Chino City of Chino Hills Unincorporated Areas
61 Path: I:\Exhibits & Projects\Fire Zone Map\Map A\MAP A.mxd CHINO VALLEY FIRE DISTRICT 2019-20 Budget Calendar
DATE ACTIVITY
December 17, 2018 Budget Kick-Off
January 25, 2019 Completed Requests to BCs & DFMs
February 22 Input Due to Deputy Chiefs & Managers
March 22 Budget Input Due to Finance Department
April 16 Joint Management Review #1
April 23 Final Management Review #2
May 16 Draft Budget to Board
May 30 Budget Workshop
June 12 Original Budget Adoption
January 8, 2020 Mid-Year (Amended) Budget Review
Notes: Board to receive Budget at least two weeks in advance of Budget Workshop.
Updated 4/23/19
62 CHINO VALLEY FIRE DISTRICT Budgetary Practices & Financial Policies
BASIS OF BUDGETING & ACCOUNTING
The District’s financial records are maintained in accordance with accounting principles generally accepted in the United States of America (GAAP), as applicable to governments. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for governmental accounting and financial reporting principles.
The District’s Comprehensive Annual Financial Report (CAFR) contains both government-wide financial statements prepared on the accrual basis of accounting, as well as governmental fund financial statements prepared on modified accrual basis. As a single purpose fire authority, the District maintains one governmental fund: the General fund. The District reports all of its unrestricted financial and budgetary activities within the General fund.
Budgeted and actual revenues and expenditures reported in this document are accounted for on a spending or “current financial resources” measurement focus (i.e. modified accrual). Revenues are recognized in the accounting period in which they become susceptible to accrual; that is, when they become measurable and available to finance expenditures of the current period. “Measurable means that the amount of the transaction can be determined, and “available” means collectible within the current period or soon thereafter to be used to pay liabilities of the current period. Accrued revenues include property taxes received within 60 days after fiscal year-end and earnings on investments paid after year-end. Expenditures are recorded when the liability is incurred, if measurable, except for unmatured interest on long-term debt, if applicable, which is recognized when due.
BUDGET CONTROL AND AMENDMENT
The Fire Chief is ultimately responsible for ensuring expenditures are within budget allocations and may adopt budget policies necessary to carry out that responsibility within his authority. Except in prescribed emergencies, no expenditure of funds shall be authorized unless sufficient funds have been appropriated by the Board of Directors as set forth in this budget.
The Board approves total budgeted appropriations and any necessary budget amendments throughout the year by resolution. The approved budget provides for the general operation of the District and includes the proposed expenditures of the District and the means of financing them. Formal budgetary integration at the fund level is employed as a management control device to monitor budget-to-actual performance throughout the fiscal year. Publicly available monthly budget-to-actual financial reports are prepared and are presented at regular monthly meetings of the District’s Board of Directors.
Budgets are adopted on a basis consistent with GAAP. 63 CHINO VALLEY FIRE DISTRICT PAGE 2 BUDGETARY PRACTICES & FINANCIAL POLICIES
OVERVIEW OF BUDGET DEVELOPMENT PROCESS
The Original Budget is formally approved after the holding of a public hearing and incorporates the preliminary and final budget cycles into a single consolidated budget cycle with adoption in the June timeframe. As further outlined below, the process of Original Budget development spans some six months, and includes multiple levels of reviews, meetings, workshops, discussions and analysis.
The fiscal year budget development process officially kicks off in mid-December. A summary of the milestones in the process is provided below (all timeframes are approximate):
See the Budget Calendar for additional specifics.
64 CHINO VALLEY FIRE DISTRICT PAGE 3 BUDGETARY PRACTICES & FINANCIAL POLICIES
ALLOCATION OF COSTS
The cost of operating expenditures, including employee wages and benefits, are generally recorded to each benefitting division and department based on actual expenditures as tracked by the District’s ERP computer system. When applicable, certain administrative and other operating costs benefitting multiple divisions and departments are allocated proportionately on the basis of budgeted direct costs, as appropriate, including:
Post-retirement benefit costs allocated on the basis of direct budgeted base salaries; Unfunded Actuarial Liability pension costs allocated on the basis of budgeted retirement system normal cost retirement expense.
The District has adopted an indirect cost (overhead) allocation plan established in compliance with Title 2, Code of Federal Regulations, Part 225. The cost plan is applied to overhead rates for applicable grant management purposes as well as for certain reimbursable federal and state billings for mutual aid fire services provided by the District. The cost plan is updated annually.
CAPITAL ASSETS & CAPITAL REPLACEMENT PLAN
Capital assets are defined in District policy as all land, buildings, vehicles, computers, equipment and improvements with an individual cost of at least $5,000 and a useful life beyond one year. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Depreciation is calculated on a straight-line basis over the estimated useful life of the respective asset in periods ranging from five to 30 years depending on the asset classification.
65 CHINO VALLEY FIRE DISTRICT PAGE 4 BUDGETARY PRACTICES & FINANCIAL POLICIES
For budgetary purposes, the purchase of a capital asset may also be referred to as capital outlay. The District maintains a capital replacement plan providing for planned capital outlay over the next thirty years. In accordance with the District’s Fund balance policy, capital equipment replacement is funded through a commitment of Fund balance. It is anticipated that equipment replacement funds will generally be sufficient to provide for funding of future capital outlay. At June 30, 2020, the committed portion of fund balance earmarked for equipment replacement is projected to be roughly $1.5 million.
RETIREMENT FUNDING POLICY
The District established an irrevocable single employer Internal Revenue Service Code Section 115 Retirement Trust (Retirement Trust) through PFM Asset Management, LLC (PFM) in FY17, initially contributing $5 million to the Retirement Trust from District reserves. In conjunction with the adoption of the Retirement Trust, the District’s Board of Directors also adopted a policy to commit up to one-third (1/3) of excess revenues on an annual basis to reduce District pension liabilities going forward.
Excess revenues earmarked at the end of each fiscal year for accelerated pension funding will be contributed to either the Retirement Trust, directly to the California Public Employees Retirement System (CalPERS) on behalf of the District’s employees, or in combination to these two funding vehicles, as determined annually by the Board. Contributions will be made in the following fiscal year after completion of the District’s annual audit. Based on this FY20 Budget, about $288,000 is projected to be available for accelerated pension funding in FY21.
As an irrevocable trust, funds accumulated in the Retirement Trust are legally restricted for exclusive use to pay for qualified pension-related expenditures. The District generally intends to utilize the Retirement Trust funds for budget stabilization purposes, drawing from the Retirement Trust to fund pension obligations during years of significant budgetary constraint or fiscal emergency, or as otherwise determined by the Board. To date, the District has not drawn on the Retirement Trust.
Over time, the District anticipates continuing to fund and grow the balance in the Retirement Trust, while identifying strategic opportunities to use accumulated funds and one-time revenues to reduce pension liabilities through additional discretionary payments directly to CalPERS.
66 CHINO VALLEY FIRE DISTRICT PAGE 5 BUDGETARY PRACTICES & FINANCIAL POLICIES
USE OF ESTIMATES The District prepares its budgets based on estimates, forecasts and projections. In certain cases, estimates and assumptions are also used to report actual financial results and disclosures. Accordingly, actual results could differ from these estimates. Because of the inexact nature of budget projections, the District budgets revenues realistically yet conservatively, in an effort to ensure an achievable balanced budget. The multiple budgetary review and approval cycles identified above provide ample opportunity to amend the budget, if and when appropriate.
DEBT OBLIGATIONS
The District does not currently have any debt on the books, nor does it contemplate any borrowings or debt issuance in the near future. As the District’s partner cities are financially responsible for building fire stations and providing initial station apparatus, the District’s financial commitments are generally operational in nature. Accordingly, there is no provision for debt obligation included in the FY20 budget.
67 CHINO VALLEY FIRE DISTRICT Budget Report Descriptions
The descriptions below are intended to provide the reader of this budget document with a brief explanation regarding the nature of each report and the information intended to be conveyed to the reader. The reports are listed in the order in which they appear in this budget document.
1. Budget Summary – Summarizes budgetary totals at the highest level. Includes both operating and capital replacement activities.
2. Budget Summary - Multi-Year Comparison – Summary budget totals for proposed budget in comparison to the three preceding years.
3. Changes in Fund Balance – Two-year presentation of changes in components (classifications) of the District’s fund balance. Fund balance represents the difference between the District’s General fund assets and liabilities.
4. Revenue History – District-wide revenues by account, in a multi-period reporting format. For reporting purposes, the District classifies revenues into three major categories: property tax revenue, contract revenue, and all other revenue.
5. Expenditure History – District-wide expenditures by account, in a multi-period reporting format. The District classifies expenditures into three major categories: salaries and benefits, services and supplies, and capital outlay.
6. Divisional Expenditure History – Expenditures by division, by account, in a multi- period reporting format. The District maintains three divisions: administration, community risk reduction and emergency services. This report follows the same format as the Expenditure History report, but provides information on a divisional basis. This report is a more detailed version of the Expenditure History report.
7. Year-Over-Year Budget Comparisons – Comparison of prior year amended summary budget to current year budget, including variance amounts and percentage changes between years.
8. Budgeted Expenditures Variance Report – Comments on significant variances between prior year amended budget and current year budget, by line item.
9. Capital Replacement Funds – Identifies those budgeted capital outlay expenditures which are funded through the equipment replacement fund component of committed fund balance. This report also identifies those capital outlay expenditures, if any, which are being rolled over from the prior fiscal year.
10. Report by Budget Transactions – Provides budgetary detail for budgetary transactions.
68 CHINO VALLEY FIRE DISTRICT PAGE 2 BUDGET REPORT DESCRIPTIONS
11. Long-Range Financial Plan – A 10-year fiscal outlook, or financial projection, for the District. Projects revenues and expenditures over a 10-year period based on the current budget, assumptions consistent with the District’s Master Plan, District goals, capital outlay plans, and other planning documents, as well as known and anticipated changes with potential fiscal impact to the District. This reference document is highly dynamic in nature. Although the Plan is likely to be less accurate for each successive year within the 10-year projection period, the document provides a roadmap for discussion and planning purposes for the District.
12. Glossary of Terms – Definition of the various terms listed in budgetary documents.
13. Glossary of Acronyms – Definition of the various acronyms (abbreviated terms) listed in budgetary documents.
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70 BUDGET SUMMARY INFORMATION
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72 CHINO VALLEY FIRE DISTRICT Budget Summary
Operating Capital Budget Replacement TOTALS Fund: 100/500 General Fund Revenue $ 44,885,750 $ - $ 44,885,750
Expenditures 6000 - Salaries and benefits $ 36,706,596 $ 36,706,596 7000 - Services and supplies 6,733,587 6,733,587 8000 - Capital outlay 484,272 $ 89,000 573,272 Prior Year Encumbrance Rollovers - - Total Expenditures $ 43,924,455 $ 89,000 $ 44,013,455 Net Change in Fund Balance $ 961,295 $ (89,000) $ 872,295
Transfers In From Equipment Replacement Fund $ - $ 89,000 $ 89,000
73
CHINO VALLEY FIRE DISTRICT Budget Summary - Multi-Year Comparison
2016 Actual 2017 Actual 2018 Actual 2019 Amended 2020 Original Amount Amount Amount Budget Budget Fund: 100/500 General Fund Revenue 4000 - Property tax revenue $ 24,767,156 $ 26,657,136 $ 28,514,248 $ 30,456,742 $ 31,791,296 4100 - Contract revenue 8,156,437 8,318,788 9,345,049 10,361,336 10,770,454 4200 - Other revenue 1,935,787 1,862,436 2,965,141 2,639,000 2,324,000 Prior Year Encumbrance Rollovers - - - - Revenue Totals $ 34,859,380 $ 36,838,360 $ 40,824,438 $ 43,457,078 $ 44,885,750
Expenditures 6000 - Salaries and benefits $ 26,765,586 $ 30,149,946 $ 32,863,915 $ 36,504,652 $ 36,706,596 7000 - Services and supplies 4,429,801 4,551,669 5,003,989 6,352,904 6,733,587 8000 - Capital outlay 2,488,765 2,267,244 679,184 2,847,632 573,272 Prior Year Encumbrance Rollovers (net) 388,414 - - - Expenditure Totals $ 34,072,566 $ 36,968,859 $ 38,547,088 $ 45,705,188 $ 44,013,455
Net Change in Fund Balance $ 786,814 $ (130,499) $ 2,277,350 $ (2,248,110) $ 872,295
Transfers In - Capital Replacement $ 1,655,948 $ 1,896,877 $ 35,000 $ 2,676,315 $ 89,000
Net Operating Revenue $ 2,442,762 $ 1,766,378 $ 2,312,350 $ 428,205 $ 961,295
Note: Totals exclude restricted 115 Trust activities
74 CHINO VALLEY FIRE DISTRICT Changes in Fund Balance
FY19 AMENDED BUDGET Fund Balance Revenues Expenditures Transfers 7-1-2018 6-30-2019 Nonspendable:
Deposits and Prepaid Items $ 69,622 $ - $ 69,622 Restricted:
Section 115 Trust 5,406,956 380,000 5,786,956 Committed:
Workers' Comp Reserve 1,870,462 - 1,870,462
Equipment Replacement 1,314,242 181,630 1,495,872
Facility Acquisition & Maintenance 49,858 1,496 51,354
Compensated Absences 2,142,086 64,263 2,206,349
Emergency Contingency 6,487,042 1,130,489 7,617,531 Assigned: -
Budget Transfers & Pension Funding 1,020,921 1,227,189 2,248,110 Unassigned:
Minimum Fund Balance 7,983,722 (5,233,177) 2,750,545
Available - $ 40,824,438 $ 38,547,088 2,248,111 - TOTAL $ 26,344,911 $ 40,824,438 $ 38,547,088 $ - $ 24,096,801
FY20 ORIGINAL BUDGET Fund Balance Fund Balance Revenues Expenditures Transfers 7-1-2019 6-30-2020 Nonspendable:
Deposits and Prepaid Items $ 69,622 $ - $ 69,622 Restricted:
Section 115 Trust 5,786,956 - 5,786,956 Committed:
Workers' Comp Reserve 1,870,462 - 1,870,462
Equipment Replacement 1,495,872 1,761 1,497,633
Facility Acquisition & Maintenance 51,354 1,541 52,895
Compensated Absences 2,206,349 66,190 2,272,539
Emergency Contingency 7,617,531 (281,955) 7,335,576 Assigned:
Budget Transfers & Pension Funding 2,248,110 (1,960,253) 287,857 Unassigned:
Minimum Fund Balance 2,750,545 3,045,011 5,795,556
Available - 44,885,750 44,013,455 (872,295) - TOTAL $ 24,096,801 $ 44,885,750 $ 44,013,455 $ - $ 24,969,096
75 CHINO VALLEY FIRE DISTRICT Fund Balance Reporting Policy
The Fire District’s Fund Balance Reporting Policy was developed in conjunction with the Government Accounting Standards Board (GASB) Statement No. 54. The District has adopted a Board resolution that sets forth certain classifications of fund balance, as well as a minimum fund balance policy. Classifications of fund balance maintained by the District as per policy are set forth as follows:
NONSPENDABLE - Not available for other purposes because these funds are inherently nonspendable, i.e. not in spendable form. Examples include prepaids and deposits on file with other agencies.
RESTRICTED - Externally enforceable limitations on use, imposed by law or constraints by creditors, grantors or contributors. Examples might include funds held in an irrevocable trust for specific purposes, grant funds received for the express purpose of purchasing specific supplies or equipment, or debt covenants imposed by creditors. The District’s 115 Retirement Trust balances are restricted funds which must be used to pay retirement obligations.
COMMITTED - Pursuant to constraints imposed by Board resolution, committed amounts cannot be use for any purpose other than specified in the resolution, unless the Board removes or changes the specific use through resolution or ordinance. Commitments of fund balance have been set forth by Board resolution as follows:
1. Worker’s Compensation Reserve Fund – Established at a level equal to the total estimated value of all open claims and an estimated value of incurred but not reported claims at the end of each fiscal year. Funds from this account will be drawn-down to pay significant expenses against a particular workers’ compensation claim file such as a single invoice in excess of $50,000 and/or a lump sum payment when a claim is closed by way of Compromise and Release.
2. Equipment Replacement Fund – Provides for vehicle, apparatus and major equipment replacement. Funded through the accumulation of depreciation and amortization of capital assets in the fund. Monies shall be withdrawn for the purchase of equipment replacement items.
3. Facilities Acquisition and Maintenance Fund – Derived from proceeds from the sale of District property, with annual fund adjustments of a 3% inflation factor. Designated for future facility acquisition, maintenance and repair.
4. Compensated Absences Fund – Established at a level equal to 33% of employee accrued leave balances. Funds from this account will be drawn-down to pay-off accrued leave balance(s) due to an employee upon separation when the value of the leave accruals for a specific employee is $50,000 or above.
76 CHINO VALLEY FIRE DISTRICT PAGE 2 FUND BALANCE REPORTING POLICY
5. Emergency Contingency Fund – Established at a level equal to two (2) months of the District’s approved expenditure budget. Funds may be utilized for emergency operating purposes in the event of the declaration of a local, state or federal state of emergency.
ASSIGNED – Amounts that are constrained by the District’s intent to be used for specific purposes, but are neither restricted nor committed. Examples of assigned fund balance include:
1. Continuing Budget Appropriations – Balance of multi-year funding requirements for approved projects or other expenditures.
2. Budget Transfers for Revenue Shortfalls – Amount to be transferred from fund balance to cover a projected budget deficit, if applicable, in the following fiscal year.
3. Funds Earmarked for Reduction of Pension Liabilities – As per policy, up to one-third (1/3) of excess revenues on an annual basis shall be earmarked for further reduction of pension liabilities. If applicable, this amount shall be established at fiscal year-end for funding in the following fiscal year.
UNASSIGNED – Excess amounts not otherwise classified, to include:
1. Minimum Fund Balance – As per policy, the District maintains a general contingency reserve fund equal to three (3) months of the District’s approved expenditure budget. In the event that Unassigned fund balance is not sufficient to meet the three month minimum, the remaining balance of funds not otherwise classified shall be maintained in this account.
2. All Other – All other funds not otherwise classified.
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80 General Fund Revenues
Trends in Total Revenue (in millions)
$45 98%
$40 97%
$35 96% $30 95% $25 94% $20
$15 93%
$10 92% 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Budget Budget
Property tax revenue Contract revenue Other revenue % of revenue from property tax sources
Property tax-related revenues, including both direct property tax receipts and property tax equivalencies received under contract, have ranged from about 93% to 97% of total General fund resources over the last ten years, and are projected to be about 95% of total revenues in the FY20 Budget. Total revenues have increased, on average, roughly 6.4% annually over the last five years and about 4.6% on an annualized basis over the last ten years. A conservative 3.3% year-over- year budgeted increase in total revenues is included in the FY20 Budget.
81 Major General Fund Revenues –
Property Taxes
Total annual property tax-related revenues have increased about $15.4 million over the last ten years, an average annual increase of roughly 5.7% over the last decade. The largest component of property tax-related revenues are secured property taxes, making up approximately 67% of property tax-related revenues in the FY20 Budget, compared to 64% ten years ago.
Current services is the next largest segment of this major revenue source, accounting for roughly one-quarter of total related revenues. As further described in the Transmittal Letter, current service represents property tax equivalency payments received from the City of Chino.
82 Other General Fund Revenues
Trends in Other Revenues (in millions)
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Budget Budget
Other General fund revenues have comprised, on average, roughly 5% of the District’s total annual revenues over the last ten years on average. A contractual change with the City of Chino in FY12 resulted in other revenue monies previously reimbursed for dispatch services to be discontinued going forward. Over time, the District has successfully pursued strategies to replace the portion of the other revenue stream previously provided by this dispatch reimbursement.
User fees are generally the largest single component of other revenues. In FY18, the District implemented a new user fee schedule for cost recovery, combined with a significant increase in fee-related in development activities in the District. This has resulted in a significant increase in other revenues over the last three years.
In FY20, other revenues are anticipated to be about 5% of total General fund revenues. The projected revenue decrease between FY19 and FY20 is primarily attributable to an assumed decrease in mutual aid recoveries in FY20. Since these recoveries are predicated on the number, frequency and duration of out-of-area reimbursable incidents, the FY20 Budget for mutual aid recoveries is conservatively based.
83 General Fund Expenditures
Total Expenditures (in Millions)
$50 90%
$40 85%
$30 80%
$20 75%
$10 70% 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Budget Budget Salaries and benefits Services and supplies Capital outlay % of Total from Salaries and benefits
As a service organization, salaries and benefits comprise the vast majority of District expenditures, typically averaging somewhere between about 80% and 85% of total annual expenditures. Total expenditures have grown from about $27.8 million in FY11 to approximately $44.0 in the FY20 Budget, an average annual increase of 5.8% over the last ten years. Salaries and benefits are budgeted at $36.7 million, or 83% of total expenditures in the FY20 Budget. Total expenditures are projected to decrease about $1.7 million from $45.7 million in FY19, due primarily to a $2.3 million reduction in capital outlay.
84 General Fund Expenditures – Salaries & Benefits
Salaries & Benefits Expenditures (in millions)
$40 20%
18%
$30 16%
14% $20
12%
$10 10% 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Budget Budget
Regular Pay Total Coverage Pay PERS retirement Health and dental insurance All Other Pay & Benefits % of Total from Pension expenditures
Salary and benefits expenditures have steadily been on the rise over the last ten years, in particular since about FY17, primarily as a result of rising pension costs combined with staffing increases due to growth in the District. The District entered in an IRS Section 115 Retirement Trust in FY17 in an effort to more aggressively manage increasing pension costs over time. The District also adopted a surplus policy which calls for one-third of any annual fiscal surpluses to be earmarked toward pension liabilities. In addition to an initial $5 million contribution to the new 115 Retirement Trust in late FY17, the District has contributed an additional $1.2 million between FY18 and FY19 toward its pension liabilities in discretionary funding. This in combination between deposits to the Retirement Trust and additional payments directly to CalPERS.
85 General Fund Expenditures – Retirement Costs
Retirement Costs (in millions) $7
$6
$5
$4
$3
$2 2016 2017 2018 2019 Budget 2020 Budget
PERS Normal Cost PERS UAL Discretionary Funding
The District’s CalPERS retirement system contributions consist of normal cost pension contributions, which represent the current service cost of actuarially projected retirement benefits for active employees and UAL, or unfunded actuarial liability, payments representing prior service cost estimates for both active and retired employees. Due primarily to substantial capital outlay requirements in FY19, the District is not anticipating an operating surplus at the end of the current fiscal year. Therefore, no FY19 surplus funding toward pension liabilities has been included in the FY20 Budget. The District, did, however, fund a $760,000 discretionary contribution in FY19 toward pension liabilities. The five-year history since CalPERS adopted these changes in payment methodologies, is shown above.
86 Staffing Trends in Full-Time Equivalent Staffing
145
140
135
130
125 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
The District implemented a new emergency services delivery model in FY16, resulting in the addition of three full-time firefighter/paramedics. Continued growth over the five-year period prior to FY20 resulted in the addition of a number of management and other support positions, including in information technology, EMS nursing, battalion chiefs (administration) and office technician (finance). In FY20, funding is included for a new IT specialist and an office technician (human resources) position.
See the Organizational Chart and Personnel Listing for additional specifics.
87 General Fund Expenditures – Non-Payroll
Total Non-Payroll Expenditures (in millions) $9
$8
$7
$6
$5
$4
$3
$2 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Budget Budget Total Services and supplies Total Capital outlay
Non-payroll expenditures include Services and supplies as well as Capital outlay. Over the last ten years, non-payroll expenditures have typically averaged between 15% and 20% of total expenditures. Capital purchases can vary significantly from year-to-year, depending on a number of factors. In FY12, FY13 and FY14, for example, the District was recovering from the economic downturn and minimized capital outlay, deferring a number of purchases in the process. In FY15, FY16 and FY17, capital outlay expenditures included certain items previously deferred from the prior three-year cycle.
In the FY20 Budget, total non-payroll expenditures are anticipated to amount to approximately $7.3 million or 16% of total budgeted expenditures, compared to $8.2 million, or 20% of total budgeted expenditures in FY19, due primarily to capital outlay decreases.
88 General Fund Balance
Although the classification mix of fund types has shifted over the last ten years, the District’s General fund balances in aggregate have remained stable over the last decade. General fund at June 30, 2011 amounted to $25.1 million, while projected Fund balance at June 30, 2020 is $25.0 million. During FY17, the District invested $5 million from General fund balance in a restricted 115 Retirement Trust for pension obligations. This has been the primary contributing factor in the ten-year change in General Fund balance classification mix as depicted in the graphs above.
89 General Fund Balance (continued)
Fund Balance Classifications (in millions) $30
$25
$20
$15
$10
$5
$0 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Budget Budget
Nonspendable Restricted Committed Assigned Unassigned
The Fund balance classifications graph above depicts the classifications mix at June 30 of each of the last ten fiscal years. In FY12, the District paid off a CalPERS pension side fund obligation amounting to about $4.75 million from Fund balance. This resulted in a Fund balance reduction which has largely been restored over the last decade. Fund balance classifications are described in detail in the Fund Balance Reporting Policy portion of this budget document.
90 General Fund Balance (continued)
Unassigned Fund Balance (in millions) $16 50%
40% $12
30% $8 20%
$4 10%
$0 0% 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Budget Budget
Unassigned Unassigned Bal % of total expenditures
District policy specifies the maintenance of a general contingency reserve in Unassigned Fund balance equal to three (3) months, or 25%, of the District’s approved expenditure budget. In the event that Unassigned Fund balance is not sufficient to meet the three month minimum, the policy specifies that the remaining balance of funds not otherwise classified shall be maintained in this account.
While General fund balances are stable, as a result of continued budgetary growth, combined with changes in Fund balance classifications over time, the unassigned portion of Fund balance has decreased over the last decade, both in absolute amount as well as in proportion to total annual expenditures. At June 30, 2011, Unassigned Fund balance amounted to nearly $14 million, or almost 50% of then current expenditures, in comparison to budgetary projections at June 30, 2020 of Unassigned Fund balance amounting to approximately $5.8 million, or about 13% of total FY20 budgeted expenditures. The District also maintains a committed Emergency Contingency Fund balance equal to two (2) months of operating expenditures.
See the Fund Balance report for additional specifics regarding the FY20 projected Fund balances.
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92 BUDGET DETAIL INFORMATION
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94 CHINO VALLEY FIRE DISTRICT Revenue History 2016 Actual 2017 Actual 2018 Actual 2019 Amended 2020 Original Amount Amount Amount Budget Budget Fund: 100/500 - General Fund Revenues 4000 - Property tax revenue 4010 Property tax - current secured $ 21,783,913 $ 23,525,049 $ 25,449,323 $ 27,413,422 $ 28,647,026 4020 Property tax - current unsecured 1,240,389 1,150,741 1,122,506 1,215,640 1,270,344 4030 Property tax - current utility 361,435 427,633 197,434 352,680 368,551 4040 Property tax - prior and penalty 810,929 830,489 914,071 800,000 800,000 4050 Property tax - home owner's exemption 243,725 264,151 262,670 265,000 276,925 4080 Property tax - supplemental 275,418 406,206 528,430 350,000 365,750 4090 Property tax - weed abatement 51,347 52,867 39,814 60,000 62,700 Account Classification Total: 4000 - Property tax revenue $ 24,767,156 $ 26,657,136 $ 28,514,248 $ 30,456,742 $ 31,791,296
4100 - Contract revenue 4110 Current services $ 8,156,437 $ 8,318,788 $ 9,345,049 $ 10,361,336 $ 10,770,454 Account Classification Total: 4100 - Contract revenue $ 8,156,437 $ 8,318,788 $ 9,345,049 $ 10,361,336 $ 10,770,454
4200 - Other revenue 4200 Permit and inspection fees $ 700,811 $ 760,409 $ 1,481,593 $ 1,300,000 $ 1,300,000 4205 Weed abatement 10,753 31,130 74,640 20,000 30,000 4210 Other sales 2,200 2,475 953 3,000 3,000 4215 Other revenue 107,532 103,744 137,278 105,000 110,000 4220 Mutual aid recoveries 851,567 801,493 992,121 900,000 500,000 4225 Grants 35,423 30,397 31,898 30,000 30,000 4230 Sale of fixed assets 31,000 2,625 - - - 4235 Donations 1,000 - 17,833 1,000 1,000 4245 Interest revenue 195,501 130,163 228,855 280,000 350,000 Account Classification Total: 4200 - Other revenue $ 1,935,787 $ 1,862,436 $ 2,965,171 $ 2,639,000 $ 2,324,000
Revenues Total $ 34,859,380 $ 36,838,360 $ 40,824,468 $ 43,457,078 $ 44,885,750
Note: Totals exclude restricted 115 Trust activities
95 CHINO VALLEY FIRE DISTRICT Expenditure History 2016 Actual 2017 Actual 2018 Actual 2019 Amended 2020 Original Amount Amount Amount Budget Budget Fund: 100/500 - General Fund Expenditures 6000 - Salaries and benefits 6010 Salaries regular $ 13,604,856 $ 14,672,732 $ 15,424,751 $ 17,610,528 $ 18,168,154 6015 Salaries - part time 84,649 97,448 91,208 127,933 93,466 6030 Uniform allowance 39,799 45,001 42,427 47,350 46,150 6035 Coverage - training and support 441,228 574,087 559,905 434,658 573,042 6036 Coverage - emergency response and leave 3,990,535 4,677,292 5,328,294 4,618,110 3,899,698 6037 Coverage - worker's compensation 195,670 234,549 454,292 440,000 450,000 6040 Call back or standby 8,194 9,074 9,386 9,490 9,490 6045 Separation payments 19,399 515,440 120,549 181,506 450,000 6050 Special compensation 637,580 644,666 646,670 689,316 737,490 6090 Annual leave buyback 354,519 607,888 619,067 800,000 600,000 6125 PERS retirement 4,104,162 4,283,042 5,068,740 6,196,500 6,179,459 6130 Survivor's benefits 8,488 10,050 11,255 10,496 11,836 6210 Long term disability 17,021 19,147 18,098 26,524 28,020 6215 Unemployment insurance 25,527 21,244 17,514 17,892 17,017 6220 Health and dental insurance 2,425,680 2,535,984 2,917,212 3,123,199 3,262,187 6225 Social security medicare 264,950 300,219 329,479 271,443 289,783 6230 State disability insurance 18,720 21,908 22,902 25,417 26,737 6235 Worker's compensation expense 372,533 717,698 932,132 1,300,000 1,100,000 6240 Life insurance 77,567 76,571 77,566 83,990 84,567 6318 Deferred comp benefit 62,736 66,182 143,313 427,800 612,000 6350 Tuition reimbursement 11,773 19,724 29,155 62,500 67,500 Account Classification Total: 6000 - Salaries and benefits $ 26,765,586 $ 30,149,946 $ 32,863,915 $ 36,504,652 $ 36,706,596
7000 - Services and supplies 7025 Clothing $ 76,009 $ 168,652 $ 203,365 $ 576,021 $ 194,479 7035 Telephone 225,357 239,475 246,314 256,620 244,199 7042 Cellular phones 45,232 47,178 48,896 53,060 94,200 7043 Electronic equipment maintenance 172,613 197,005 231,429 262,124 446,659 7070 Food 12,966 11,208 13,052 16,000 15,000 7075 Memberships 15,406 17,810 15,820 30,503 24,473 7080 Publications 6,699 6,463 5,112 9,892 11,220 7085 Legal postings 1,217 2,208 2,881 5,750 7,600 7120 Small tools and equipment 128,232 137,784 120,999 165,632 152,504 7125 Inventory equipment 82,363 58,335 43,555 68,975 49,021 7130 Non-inventory equipment 269,824 188,441 292,977 341,334 338,926 7135 Special department expenses 67,061 58,525 52,638 85,375 67,930 7140 Training 131,575 160,111 200,754 236,540 299,680 7180 Utilities 244,274 241,466 246,654 262,680 257,280 7250 General liability insurance 106,781 113,068 143,534 175,000 203,000 7305 Office supplies 27,559 40,727 40,897 47,500 51,500 7310 Postage 9,292 9,721 10,478 11,000 12,500 7323 Printing 11,050 10,386 19,804 37,400 57,300 7405 Services - auditing 23,020 17,520 10,520 18,500 18,765 7415 County services 361,644 266,268 233,500 403,575 250,000 7440 Services - legal 129,846 76,499 138,211 200,000 350,000 7445 Services - dispatch 563,376 591,027 602,847 675,000 1,037,423 7450 Services - other 753,844 677,073 972,859 1,144,593 1,227,032 7535 General household expense 29,429 38,230 31,001 38,400 38,400 7540 Medical supplies 76,556 88,622 73,950 137,900 145,176 7550 Vehicle maintenance 454,113 470,717 523,332 500,000 506,300 7555 Equipment maintenance 63,775 65,776 69,641 100,300 94,600 7560 Fuel 118,967 148,622 177,002 200,000 225,000 7570 Structure maintenance 202,785 399,600 231,967 293,230 313,420 7597 Structure rent/lease 18,936 3,152 - - - Account Classification Total: 7000 - Services and supplies $ 4,429,801 $ 4,551,669 $ 5,003,989 $ 6,352,904 $ 6,733,587
96 CHINO VALLEY FIRE DISTRICT Expenditure History 2016 Actual 2017 Actual 2018 Actual 2019 Amended 2020 Original Amount Amount Amount Budget Budget
8000 - Capital outlay 8805 Capital - land $ 675,000 $ - $ - $ - $ - 8830 Capital - structure improvements 1,379,117 8,650 53,126 1,624,240 127,500 8840 Capital - equipment 175,313 239,234 309,420 464,134 168,122 8850 Capital - vehicles 661,707 2,019,360 - 759,258 277,650 8970 Capital - lease purchase equipment (402,372) - 316,638 - - Account Classification Total: 8000 - Capital outlay $ 2,488,765 $ 2,267,244 $ 679,184 $ 2,847,632 $ 573,272
Expenditures Total $ 33,684,152 $ 36,968,859 $ 38,547,088 $ 45,705,188 $ 44,013,455
Prior Year Encumbrance Rollovers 7000P - Services and supplies 7125 Inventory equipment $ - 7130 Non-inventory equipment 61,830 7540 Medical supplies 12,919 8000P - Capital outlay 8840 Capital - equipment - 8850 Capital - vehicles 313,665 Prior Year Encumbrance Rollovers $ 388,414 $ - $ - $ - $ -
Adjusted Expenditures Total $ 34,072,566 $ 36,968,859 $ 38,547,088 $ 45,705,188 $ 44,013,455
Note: Totals exclude restricted 115 Trust activities
97 CHINO VALLEY FIRE DISTRICT Divisional Expenditure History 2016 Actual 2017 Actual 2018 Actual 2019 Amended 2020 Original Amount Amount Amount Budget Budget Fund: 100/500 - General Fund Expenditures Division: 10 - Administration 6000 - Salaries and benefits 6010 Salaries regular $ 1,282,488 $ 1,776,869 $ 2,087,909 $ 2,489,721 $ 2,760,234 6015 Salaries - part time 39,097 18,252 13,077 23,219 - 6030 Uniform allowance 1,665 2,504 2,449 5,775 5,025 6035 Coverage - training and support 17,006 22,267 26,234 48,668 39,380 6036 Coverage - emergency response and leave - - 19,132 - - 6037 Coverage - worker's compensation - - - - - 6040 Call back or standby - - - - - 6045 Separation payments 6,164 - - 115,258 - 6050 Special compensation 7,256 13,204 17,812 20,986 22,192 6090 Annual leave buyback 84,763 158,490 224,835 70,000 84,000 6125 PERS retirement 242,772 317,835 387,384 540,225 635,997 6130 Survivor's benefits 5,702 7,318 8,568 7,556 8,920 6210 Long term disability 17,021 19,147 18,098 13,552 15,618 6215 Unemployment insurance 2,768 2,674 2,268 2,457 2,558 6220 Health and dental insurance 297,874 380,917 460,782 491,201 570,070 6225 Social security medicare 26,586 36,041 42,591 44,483 48,370 6230 State disability insurance 8,876 10,462 11,626 11,966 14,083 6235 Worker's compensation expense - - - - - 6240 Life insurance 12,408 12,733 14,479 15,400 16,661 6318 Deferred comp benefit 24,132 30,082 51,294 98,160 174,600 6350 Tuition reimbursement 677 2,400 6,906 25,000 25,000 Account Classification Total: 6000 - Salaries and benefits $ 2,077,255 $ 2,811,195 $ 3,395,444 $ 4,023,627 $ 4,422,708
7000 - Services and supplies 7025 Clothing $ 1,455 $ 1,570 $ 7,029 $ 3,900 $ 4,100 7035 Telephone 22,154 23,424 26,305 27,300 42,180 7042 Cellular phones 16,455 18,700 21,280 24,180 26,760 7043 Electronic equipment maintenance 135,123 153,228 187,890 211,589 245,600 7070 Food 10,639 10,087 12,477 14,000 14,000 7075 Memberships 12,123 14,879 12,570 18,848 18,688 7080 Publications 3,240 869 918 3,695 2,820 7085 Legal postings 662 1,798 2,193 5,000 5,000 7120 Small tools and equipment 18,041 26,701 16,954 15,500 15,500 7125 Inventory equipment - 10,599 18,966 - - 7130 Non-inventory equipment 62,151 47,677 7,250 6,800 71,650 7135 Special department expenses 53,477 3,910 2,350 6,500 6,500 7140 Training 60,962 88,797 103,583 155,565 145,440 7180 Utilities 53,124 54,547 63,258 67,440 65,880 7250 General liability insurance 106,781 114,644 143,534 175,000 203,000 7305 Office supplies 13,990 26,143 22,386 25,500 34,500 7310 Postage 9,091 9,076 10,436 11,000 12,500 7323 Printing 6,700 6,965 12,376 22,400 23,000 7405 Services - auditing 23,020 17,520 10,520 18,500 18,765 7415 County services 361,643 266,268 233,500 403,575 250,000 7440 Services - legal 129,846 76,499 138,211 200,000 350,000 7445 Services - dispatch - - - - - 7450 Services - other 265,809 169,474 287,493 446,230 525,125 7535 General household expense - - - - - 7540 Medical supplies - - - - - 7550 Vehicle maintenance - - - - - 7555 Equipment maintenance 11,598 13,412 23,153 23,500 16,000 7560 Fuel - - - - - 7570 Structure maintenance 37,981 51,159 59,790 52,000 60,260 7597 Structure rent/lease - - - Account Classification Total: 7000 - Services and supplies $ 1,416,065 $ 1,207,946 $ 1,424,422 $ 1,938,022 $ 2,157,268
8000 - Capital outlay 8805 Capital - land $ 675,000 $ - $ - $ - $ - 8830 Capital - structure improvements 47,632 - 53,126 694,240 17,500 8840 Capital - equipment 135,565 106,498 35,700 - - 8850 Capital - vehicles 28,656 50,028 45,193 113,200 20,000 8970 Capital - lease purchase equipment - - - - Account Classification Total: 8000 - Capital outlay $ 886,853 $ 156,526 $ 134,019 $ 807,440 $ 37,500
Division Total: 10 - Administration $ 4,380,173 $ 4,175,667 $ 4,953,885 $ 6,769,089 $ 6,617,476
Division: 20 - Prevention 6000 - Salaries and benefits 98 CHINO VALLEY FIRE DISTRICT Divisional Expenditure History 2016 Actual 2017 Actual 2018 Actual 2019 Amended 2020 Original Amount Amount Amount Budget Budget 6010 Salaries regular $ 918,525 $ 1,154,422 $ 1,112,186 $ 1,432,537 $ 1,265,782 6015 Salaries - part time - 45,057 42,132 65,300 53,266 6030 Uniform allowance 3,637 4,576 3,150 4,300 3,950 6035 Coverage - training and support 29,036 34,235 33,208 50,900 52,950 6036 Coverage - emergency response and leave - - - - - 6037 Coverage - worker's compensation - - - - - 6040 Call back or standby 8,194 9,074 9,386 9,490 9,490 6045 Separation payments 796 24,418 - - 115,000 6050 Special compensation 13,619 15,893 14,942 19,478 16,181 6090 Annual leave buyback 23,388 71,815 87,810 40,000 48,000 6125 PERS retirement 269,017 301,806 306,295 419,983 383,054 6130 Survivor's benefits 252 332 306 360 336 6210 Long term disability - - - 11,150 10,526 6215 Unemployment insurance 1,925 2,408 1,638 1,890 1,666 6220 Health and dental insurance 182,698 235,216 254,162 293,266 268,732 6225 Social security medicare 15,204 20,751 20,113 22,916 22,234 6230 State disability insurance 7,358 9,704 9,477 11,922 11,080 6235 Worker's compensation expense - 67 - - - 6240 Life insurance 6,105 7,353 6,876 8,168 7,631 6318 Deferred comp benefit 6,033 6,016 11,621 45,600 87,000 6350 Tuition reimbursement 1,701 1,188 5,467 17,500 22,500 Account Classification Total: 6000 - Salaries and benefits $ 1,487,488 $ 1,944,331 $ 1,918,769 $ 2,454,760 $ 2,379,378
7000 - Services and supplies 7025 Clothing $ 1,550 $ 6,011 $ 5,899 $ 20,791 $ 9,416 7035 Telephone - - - - - 7042 Cellular phones 7,080 11,190 8,966 10,800 9,960 7043 Electronic equipment maintenance 3,559 9,894 5,453 6,980 13,955 7070 Food 222 - 27 - - 7075 Memberships 1,105 2,092 794 3,105 3,725 7080 Publications 2,155 3,686 2,023 3,087 4,710 7085 Legal postings 556 410 689 750 2,600 7120 Small tools and equipment 3,740 3,557 4,211 8,000 3,000 7125 Inventory equipment - - - - - 7130 Non-inventory equipment 6,483 11,146 6,577 10,380 9,200 7135 Special department expenses - 36,189 35,367 54,000 42,100 7140 Training 11,432 29,161 29,459 64,550 50,500 7180 Utilities - - - - - 7250 General liability insurance - - - - - 7305 Office supplies 5,461 5,841 5,667 10,000 9,000 7310 Postage - 168 - - - 7323 Printing 1,971 2,013 3,829 9,700 9,500 7405 Services - auditing - - - - - 7440 Services - legal - - - - - 7445 Services - dispatch - - - - - 7450 Services - other 57,998 84,100 138,031 148,400 115,250 7535 General household expense - - - - - 7540 Medical supplies - - - - - 7550 Vehicle maintenance - - - - - 7555 Equipment maintenance - - - - - 7560 Fuel - - - - - 7570 Structure maintenance - - - - - Account Classification Total: 7000 - Services and supplies $ 103,312 $ 205,458 $ 246,992 $ 350,543 $ 282,916
8000 - Capital outlay 8830 Capital - structure improvements $ - $ - $ - $ - $ - 8840 Capital - equipment - - 6,907 45,500 - 8850 Capital - vehicles - - 52,428 - 90,000 Account Classification Total: 8000 - Capital outlay - - 59,335 45,500 90,000
Division Total: 20 - Prevention $ 1,590,800 $ 2,149,789 $ 2,225,096 $ 2,850,803 $ 2,752,294
99 CHINO VALLEY FIRE DISTRICT Divisional Expenditure History 2016 Actual 2017 Actual 2018 Actual 2019 Amended 2020 Original Amount Amount Amount Budget Budget
Division: 60 - Operations 6000 - Salaries and benefits 6010 Salaries regular $ 11,403,843 $ 11,741,441 $ 12,224,656 $ 13,688,270 $ 14,142,138 6015 Salaries - part time 45,552 34,139 35,999 39,414 40,200 6030 Uniform allowance 34,497 37,922 36,828 37,275 37,175 6035 Coverage - training and support 395,186 517,585 500,463 335,090 480,712 6036 Coverage - emergency response and leave 3,990,535 4,677,292 5,309,162 4,618,110 3,899,698 6037 Coverage - worker's compensation 195,670 234,549 454,292 440,000 450,000 6040 Call back or standby - - - - - 6045 Separation payments 12,439 491,022 120,549 66,248 335,000 6050 Special compensation 616,706 615,570 613,915 648,852 699,117 6090 Annual leave buyback 246,367 377,584 306,421 690,000 468,000 6125 PERS retirement 3,592,372 3,663,401 4,375,061 5,236,292 5,160,408 6130 Survivor's benefits 2,534 2,400 2,381 2,580 2,580 6210 Long term disability - - - 1,822 1,876 6215 Unemployment insurance 20,834 16,162 13,608 13,545 12,793 6220 Health and dental insurance 1,945,107 1,919,851 2,202,268 2,338,732 2,423,385 6225 Social security medicare 223,160 243,427 266,776 204,044 219,179 6230 State disability insurance 2,487 1,742 1,798 1,529 1,574 6235 Worker's compensation expense 372,533 717,631 932,132 1,300,000 1,100,000 6240 Life insurance 59,053 56,485 56,212 60,422 60,275 6318 Deferred comp benefit 32,572 30,083 80,398 284,040 653,400 6350 Tuition reimbursement 9,395 16,134 16,782 20,000 20,000 Account Classification Total: 6000 - Salaries and benefits $ 23,200,842 $ 25,394,420 $ 27,549,701 $ 30,026,265 $ 30,207,510
7000 - Services and supplies 7025 Clothing $ 73,005 $ 161,071 $ 190,437 $ 551,330 $ 180,963 7035 Telephone 203,203 216,051 220,009 229,320 202,019 7042 Cellular phones 21,698 17,287 18,650 18,080 57,480 7043 Electronic equipment maintenance 33,931 33,882 38,085 43,555 187,104 7070 Food 2,105 1,121 548 2,000 1,000 7075 Memberships 2,178 839 2,456 8,550 2,060 7080 Publications 1,303 1,907 2,171 3,110 3,690 7085 Legal postings - - - - - 7120 Small tools and equipment 106,452 107,526 99,834 142,132 134,004 7125 Inventory equipment 82,363 47,735 24,588 68,975 49,021 7130 Non-inventory equipment 201,190 129,618 279,151 324,154 258,076 7135 Special department expenses 13,584 18,426 14,921 24,875 19,330 7140 Training 59,181 42,153 67,712 16,425 103,740 7180 Utilities 191,150 186,918 183,395 195,240 191,400 7250 General liability insurance - (1,576) - - - 7305 Office supplies 8,107 8,743 12,844 12,000 8,000 7310 Postage 200 477 41 - - 7323 Printing 2,379 1,408 3,599 5,300 24,800 7405 Services - auditing - - - - - 7440 Services - legal - - - - - 7445 Services - dispatch 563,376 591,027 602,847 675,000 1,037,423 7450 Services - other 430,037 423,499 547,335 549,963 283,657 7535 General household expense 29,429 38,230 31,001 38,400 38,400 7540 Medical supplies 76,556 88,622 73,950 137,900 145,176 7550 Vehicle maintenance 454,114 470,717 523,332 500,000 506,300 7555 Equipment maintenance 52,176 52,365 46,489 76,800 78,600 7560 Fuel 118,967 148,622 177,002 200,000 225,000 7570 Structure maintenance 164,804 348,441 172,179 241,230 253,160 7597 Structure rent/lease 18,936 3,156 - - - Account Classification Total: 7000 - Services and supplies $ 2,910,424 $ 3,138,265 $ 3,332,576 $ 4,064,339 $ 3,990,403
8000 - Capital outlay 8805 Capital - land $ - $ - $ - $ - $ - 8830 Capital - structure improvements 1,331,486 8,650 - 930,000 110,000 8840 Capital - equipment 39,747 132,735 266,813 418,634 168,122 8850 Capital - vehicles 633,051 1,969,333 219,017 646,058 167,650 8970 Capital - lease purchase equipment (402,371) - - - - Account Classification Total: 8000 - Capital outlay $ 1,601,913 $ 2,110,718 $ 485,830 $ 1,994,692 $ 445,772
Division Total: 60 - Operations $ 27,713,179 $ 30,643,403 $ 31,368,107 $ 36,085,296 $ 34,643,685
100 CHINO VALLEY FIRE DISTRICT Divisional Expenditure History 2016 Actual 2017 Actual 2018 Actual 2019 Amended 2020 Original Amount Amount Amount Budget Budget
Expenditures Total $ 33,684,152 $ 36,968,859 $ 38,547,088 $ 45,705,188 $ 44,013,455
Prior Year Encumbrance Rollovers 7000P - Services and supplies 7125 Inventory equipment $ - 7130 Non-inventory equipment 61,830 7540 Medical supplies 12,919 8000P - Capital outlay 8840 Capital - equipment - 8850 Capital - vehicles 313,665 Transfer out to next year Prior Year Encumbrance Rollovers $ 388,414 $ - $ - $ - $ -
Adjusted Expenditures Total $ 34,072,566 $ 36,968,859 $ 38,547,088 $ 45,705,188 $ 44,013,455
101 CHINO VALLEY FIRE DISTRICT Year-over-Year Budget Comparisons 2019 Amended 2020 Original Budget Budget Variance Change Fund: 100 General Fund Revenue 4000 - Property tax revenue $ 30,456,742 $ 31,791,296 $ 1,334,554 4.4% 4100 - Contract revenue 10,361,336 10,770,454 409,118 3.9% 4200 - Other revenue 2,639,000 2,324,000 (315,000) -11.9% Prior Year Encumbrance Rollovers - - - Revenue Totals $ 43,457,078 $ 44,885,750 $ 1,428,672 3.3%
Expenditures 6000 - Salaries and benefits $ 36,504,652 $ 36,706,596 $ 201,944 0.6% 7000 - Services and supplies 6,352,904 6,733,587 380,683 6.0% 8000 - Capital outlay 2,847,632 573,272 (2,274,360) -79.9% Prior Year Encumbrance Rollovers - - - Operating & Capital Expenditures $ 45,705,188 $ 44,013,455 $ (1,691,733) -3.7%
Net Change in Fund Balance $ (2,248,110) $ 872,295 $ 3,120,405
Transfers In - Capital Replacement $ 2,676,315 $ 89,000 $ (2,587,315)
Net Operating Revenue $ 428,205 $ 961,295 $ 533,090
102
CHINO VALLEY FIRE DISTRICT Budgeted Expenditures Variances 2019 Amended 2020 Original Variance Variance Comments on significant Budget Budget $$ % variances (> $25,000 & 3%) Fund: 100 - General Fund Expenditures 6000 - Salaries and benefits 6010 Salaries regular $ 17,610,528 $ 18,168,154 $ 557,626 3.2% Salary increase on 7/1/19 of 2%. Two FTE new positions in FY20.
6035 Coverage - training and support 434,658 573,042 138,384 31.8% Training budget reduced in FY19 due to mission critical spending initiative. 6036 Coverage - emergency response and leave 4,618,110 3,899,698 (718,412) -15.6% Reduced overtime assumption in FY20 by $400,000 due to corresponding budget reduction in mutual aid revenues in FY20. Fewer open positions anticipated in FY20. 6045 Separation payments 181,506 450,000 268,494 147.9% FY20 higher due to a higher number of projected retirements next year. 6050 Special compensation 689,316 737,490 48,174 7.0% Assumed lower level of open positions in FY20. 6090 Annual leave buyback 800,000 600,000 (200,000) -25.0% FY19 amount was higher than is typical. FY20 budgeted more in line with prior years trend. 6220 Health and dental insurance 3,123,199 3,262,187 138,988 4.5% Increase in monthly benefit allowance of $50 for eligible employees. Fewer open positions in FY20 as well. 6235 Worker's compensation expense 1,300,000 1,100,000 (200,000) -15.4% FY19 work comp experience was abnormally high. Anticipating a reduction in FY20. 6318 Deferred comp benefit 427,800 612,000 184,200 43.1% Increase in monthly benefit allowance of $100 for eligible employees. Fewer open positions in FY20 as well.
Account Classification Total: 6000 - Salaries and benefits $ 36,504,652 $ 36,706,596 $ 201,944 0.6% 7000 - Services and supplies 7025 Clothing $ 576,021 $ 194,479 $ (381,542) -66.2% Triennial uniform replacement and turnout replacement (every five years) included in FY19 budget. 7042 Cellular phones 53,060 $ 94,200 41,140 77.5% Significant increase in costs in FY20 due to wireless communications requirements for emerging communications. 7043 Electronic equipment maintenance 262,124 $ 446,659 184,535 70.4% Maintenance costs associated with substantial investments in new technologies for dispatch services and cardiac care program. 7140 Training 236,540 $ 299,680 63,140 26.7% Training budget in FY20 restored to normal levels after mission critical spending 7250 General liability insurance 175,000 $ 203,000 28,000 16.0% Premium increases in FY20. 7415 County services 403,575 $ 250,000 (153,575) -38.1% Cost of bi-annual election in FY19.
7440 Services - legal 200,000 $ 350,000 150,000 75.0% Substantial anticipated increase in legal services in FY20. 7445 Services - dispatch 675,000 $ 1,037,423 362,423 53.7% FY20 includes one-time membership buy-in of about $412,000. 7450 Services - other 1,144,593 $ 1,227,032 82,439 7.2% Includes $175,000 for temporary help for management assistance in FY20. Account Classification Total: 7000 - Services and supplies $ 6,352,904 $ 6,733,587 $ 380,683 6.0% Note: Account classification totals are presented for comparative illustration purposes only.
103 CHINO VALLEY FIRE DISTRICT Capital Replacement Funds
Account Description TOTALS
100-20-21-000-8850 Mid-sized pickup trucks (2) $ 35,000 100-60-62-000-8850 New BC unit 54,000
Total Capital Replacement Fund Items $ 89,000
105 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units Fund 100 - General Fund Division 10 - Administration Department 01 - Administration Account 6035 - Coverage - training and support 100-10-01-000-6035 Project overtime 1 2,000.00 2,000.00 Account 6035 - Coverage - training and support Totals Transactions 1 $2,000.00 Account 7025 - Clothing 100-10-01-000-7025 Board member clothing - District logo 5 300.00 1,500.00 100-10-01-000-7025 Board member clothing - miscellaneous 1 2,000.00 2,000.00 Account 7025 - Clothing Totals Transactions 2 $3,500.00 Account 7035 - Telephone 100-10-01-000-7035 Backup internet - disaster recovery plan 12 385.00 4,620.00 100-10-01-000-7035 District TWC internet service 12 1,150.00 13,800.00 100-10-01-000-7035 District TWC phone service 12 800.00 9,600.00 100-10-01-000-7035 Phone lines - fire, security, backup 12 1,000.00 12,000.00 Account 7035 - Telephone Totals Transactions 4 $40,020.00 Account 7043 - Electronic equipment maintenance 100-10-01-000-7043 Antivirus software 1 9,400.00 9,400.00 100-10-01-000-7043 Application patch management & support 100 7.50 750.00 100-10-01-000-7043 Audio visual - annual maintenance 1 7,500.00 7,500.00 100-10-01-000-7043 Barracuda backup server maintenance - disaster recovery plan 1 33,000.00 33,000.00 100-10-01-000-7043 Barracuda email filter 1 8,000.00 8,000.00 100-10-01-000-7043 Computer imaging software & maintenance 100 8.00 800.00 100-10-01-000-7043 CVFD website - annual maintenance 1 2,200.00 2,200.00 100-10-01-000-7043 Data room remote monitoring - disaster recovery plan 12 10.00 120.00 100-10-01-000-7043 Digital media player - content management 1 750.00 750.00 100-10-01-000-7043 Laserfiche software - annual maintenance 1 19,800.00 19,800.00 100-10-01-000-7043 Microsoft Enterprise - annual maintenance 1 27,000.00 27,000.00 100-10-01-000-7043 Mobile device management subscription & support 185 28.00 5,180.00 100-10-01-000-7043 Network management software & maintenance 1 220.00 220.00 100-10-01-000-7043 Network monitoring software & maintenance 1 2,400.00 2,400.00 100-10-01-000-7043 New World ERP - annual maintenance 1 50,000.00 50,000.00 100-10-01-000-7043 Novus agenda management software maintenance 1 6,960.00 6,960.00 100-10-01-000-7043 Operative IQ inventory & asset management software 1 3,600.00 3,600.00 100-10-01-000-7043 Video management software 1 6,500.00 6,500.00 100-10-01-000-7043 VMware software - annual maintenance 1 7,200.00 7,200.00 100-10-01-000-7043 VoIP Smartnet - annual maintenance 1 29,500.00 29,500.00 Account 7043 - Electronic equipment maintenance Totals Transactions 20 $220,880.00 Account 7070 - Food 100-10-01-000-7070 Food - Fire Board meetings 1 3,500.00 3,500.00 100-10-01-000-7070 Food - special meetings 1 5,000.00 5,000.00 Account 7070 - Food Totals Transactions 2 $8,500.00 Account 7075 - Memberships 100-10-01-000-7075 CSDA membership 1 6,890.00 6,890.00 100-10-01-000-7075 FDAC membership 1 550.00 550.00 100-10-01-000-7075 IAFC membership 1 254.00 254.00
106 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units 100-10-01-000-7075 Miscellaneous memberships 1 1,200.00 1,200.00 100-10-01-000-7075 Service club memberships 6 800.00 4,800.00 Account 7075 - Memberships Totals Transactions 5 $13,694.00 Account 7080 - Publications 100-10-01-000-7080 Chino Champion - digital & printed subscriptions 3 35.00 105.00 100-10-01-000-7080 Daily Bulletin - digital subscriptions 2 120.00 240.00 100-10-01-000-7080 Miscellaneous publications 1 200.00 200.00 Account 7080 - Publications Totals Transactions 3 $545.00 Account 7085 - Legal postings 100-10-01-000-7085 Legal notices - agenda postings 1 3,000.00 3,000.00 Account 7085 - Legal postings Totals Transactions 1 $3,000.00 Account 7120 - Small tools and equipment 100-10-01-000-7120 Disaster preparation supplies - Admin 1 5,000.00 5,000.00 100-10-01-000-7120 Facilities supplies 1 5,000.00 5,000.00 Account 7120 - Small tools and equipment Totals Transactions 2 $10,000.00 Account 7130 - Non-inventory equipment 100-10-01-000-7130 Computer replacement - Administration staff 47 1,450.00 68,150.00 Account 7130 - Non-inventory equipment Totals Transactions 1 $68,150.00 Account 7135 - Special department expenses 100-10-01-000-7135 Community support/sponsorships/Salute to Public Safety 1 3,000.00 3,000.00 100-10-01-000-7135 District promotional items 1 3,000.00 3,000.00 100-10-01-000-7135 Quest donation 1 500.00 500.00 Account 7135 - Special department expenses Totals Transactions 3 $6,500.00 Account 7140 - Training 100-10-01-000-7140 Board & staff workshops 1 5,500.00 5,500.00 100-10-01-000-7140 Board of Directors - training & travel 5 8,500.00 42,500.00 100-10-01-000-7140 Fire Chief - training & travel 1 10,000.00 10,000.00 Account 7140 - Training Totals Transactions 3 $58,000.00 Account 7180 - Utilities 100-10-01-000-7180 Utilities - 4040 Eucalyptus 12 290.00 3,480.00 100-10-01-000-7180 Utilities - Administration 12 4,400.00 52,800.00 Account 7180 - Utilities Totals Transactions 2 $56,280.00 Account 7250 - General liability insurance 100-10-01-000-7250 District wide liability insurance - SDRMA 1 203,000.00 203,000.00 Account 7250 - General liability insurance Totals Transactions 1 $203,000.00 Account 7305 - Office supplies 100-10-01-000-7305 Office supplies - general 1 12,000.00 12,000.00 100-10-01-000-7305 Recognition events 1 5,000.00 5,000.00 Account 7305 - Office supplies Totals Transactions 2 $17,000.00 Account 7310 - Postage 100-10-01-000-7310 Postage - all facilities includes weed abatement 1 12,500.00 12,500.00 Account 7310 - Postage Totals Transactions 1 $12,500.00 Account 7323 - Printing 100-10-01-000-7323 Special awards, plaques, tiles, certificates 1 10,000.00 10,000.00 100-10-01-000-7323 Stationary & miscellaneous printing 1 10,000.00 10,000.00 Account 7323 - Printing Totals Transactions 2 $20,000.00
107 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units Account 7415 - County services 100-10-01-000-7415 County administrative services - property tax 1 250,000.00 250,000.00 Account 7415 - County services Totals Transactions 1 $250,000.00 Account 7440 - Services - legal 100-10-01-000-7440 District wide legal services 1 350,000.00 350,000.00 Account 7440 - Services - legal Totals Transactions 1 $350,000.00 Account 7450 - Services - other 100-10-01-000-7450 Bank & credit card monthly fees 12 1,500.00 18,000.00 100-10-01-000-7450 Board & staff development 1 10,000.00 10,000.00 100-10-01-000-7450 Climatec HVAC quarterly training agreement 4 2,500.00 10,000.00 100-10-01-000-7450 GIS aerial mapping of District 1 10,000.00 10,000.00 100-10-01-000-7450 LAFCO 1 20,000.00 20,000.00 100-10-01-000-7450 Laserfiche automation 4 6,000.00 24,000.00 100-10-01-000-7450 Law enforcement services - Board meetings 24 600.00 14,400.00 100-10-01-000-7450 Paper shredder service 1 1,000.00 1,000.00 100-10-01-000-7450 SCAQMD permits 1 500.00 500.00 100-10-01-000-7450 State of the District - event & video 1 35,000.00 35,000.00 100-10-01-000-7450 Temporary help 1 175,000.00 175,000.00 100-10-01-000-7450 West End FERC 1 25,000.00 25,000.00 Account 7450 - Services - other Totals Transactions 12 $342,900.00 Account 7555 - Equipment maintenance 100-10-01-000-7555 Climatec air handling system maintenance 1 2,000.00 2,000.00 100-10-01-000-7555 Copier machine - monthly lease, usage, repair 4 3,000.00 12,000.00 Account 7555 - Equipment maintenance Totals Transactions 2 $14,000.00 Account 7570 - Structure maintenance 100-10-01-000-7570 Alarm maintenance - fire & security 1 500.00 500.00 100-10-01-000-7570 Alarm monitoring - fire & security 12 60.00 720.00 100-10-01-000-7570 Backflow testing 4 50.00 200.00 100-10-01-000-7570 Carpet cleaning 2 700.00 1,400.00 100-10-01-000-7570 Floor polishing 2 750.00 1,500.00 100-10-01-000-7570 General repairs 1 2,500.00 2,500.00 100-10-01-000-7570 Generator - repair & maintenance 1 2,000.00 2,000.00 100-10-01-000-7570 HVAC - repair & maintenance 1 6,000.00 6,000.00 100-10-01-000-7570 Ice machine - repair & maintenance 1 300.00 300.00 100-10-01-000-7570 Janitorial services 12 2,000.00 24,000.00 100-10-01-000-7570 Landscape services 12 350.00 4,200.00 100-10-01-000-7570 Pest control 12 80.00 960.00 100-10-01-000-7570 Rolling gates - repair & maintenance 2 500.00 1,000.00 100-10-01-000-7570 Roof - repair & maintenance 1 1,000.00 1,000.00 100-10-01-000-7570 Window washing 4 350.00 1,400.00 Account 7570 - Structure maintenance Totals Transactions 15 $47,680.00 Account 8830 - Capital - structure improvements 100-10-01-000-8830 File storage room - secure reconfiguration 1 17,500.00 17,500.00 Account 8830 - Capital - structure improvements Totals Transactions 1 $17,500.00 Account 8850 - Capital - vehicles 100-10-01-000-8850 Pre-owned SUV vehicle - staff 1 20,000.00 20,000.00
108 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units Account 8850 - Capital - vehicles Totals Transactions 1 $20,000.00 Department 01 - Administration Totals Transactions 88 $1,785,649.00 Department 11 - Finance Account 6035 - Coverage - training and support 100-10-11-000-6035 Project overtime 1 2,000.00 2,000.00 Account 6035 - Coverage - training and support Totals Transactions 1 $2,000.00 Account 7075 - Memberships 100-10-11-000-7075 AFSS membership 1 60.00 60.00 100-10-11-000-7075 APA membership 1 289.00 289.00 100-10-11-000-7075 CMTA memberships (2) 1 155.00 155.00 100-10-11-000-7075 CSMFO memberships (4) 1 405.00 405.00 100-10-11-000-7075 GFOA memberships (2) 1 430.00 430.00 100-10-11-000-7075 Miscellaneous memberships 1 500.00 500.00 Account 7075 - Memberships Totals Transactions 6 $1,839.00 Account 7080 - Publications 100-10-11-000-7080 Manuals & reference guides 1 1,500.00 1,500.00 Account 7080 - Publications Totals Transactions 1 $1,500.00 Account 7120 - Small tools and equipment 100-10-11-000-7120 Miscellaneous supplies 1 1,000.00 1,000.00 Account 7120 - Small tools and equipment Totals Transactions 1 $1,000.00 Account 7130 - Non-inventory equipment 100-10-11-000-7130 Miscellaneous equipment 1 2,000.00 2,000.00 Account 7130 - Non-inventory equipment Totals Transactions 1 $2,000.00 Account 7140 - Training 100-10-11-000-7140 AFSS conference & quarterly meetings 1 1,500.00 1,500.00 100-10-11-000-7140 CalPERS conference 2 1,500.00 3,000.00 100-10-11-000-7140 CPA license renewal 1 300.00 300.00 100-10-11-000-7140 CSDA conference 1 1,500.00 1,500.00 100-10-11-000-7140 CSMFO chapter meetings 6 120.00 720.00 100-10-11-000-7140 CSMFO conference (4) 1 4,400.00 4,400.00 100-10-11-000-7140 FDAC conference 1 1,500.00 1,500.00 100-10-11-000-7140 General training 2 1,500.00 3,000.00 100-10-11-000-7140 Tyler/New World conference 2 2,000.00 4,000.00 Account 7140 - Training Totals Transactions 9 $19,920.00 Account 7305 - Office supplies 100-10-11-000-7305 Office supplies 1 4,000.00 4,000.00 Account 7305 - Office supplies Totals Transactions 1 $4,000.00 Account 7405 - Services - auditing 100-10-11-000-7405 Annual financial audit 1 18,765.00 18,765.00 Account 7405 - Services - auditing Totals Transactions 1 $18,765.00 Account 7450 - Services - other 100-10-11-000-7450 Actuarial valuation - OPEB 1 20,000.00 20,000.00 100-10-11-000-7450 Budget award program review fees (GFOA) 1 445.00 445.00 100-10-11-000-7450 CAFR award program review fees (GFOA) 1 330.00 330.00 100-10-11-000-7450 GASB 68 statement fee 4 350.00 1,400.00 100-10-11-000-7450 Investment trust account maintenance (BNY) 4 400.00 1,600.00
109 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units 100-10-11-000-7450 Other financial consultation & support 1 5,000.00 5,000.00 100-10-11-000-7450 Property tax revenue consultant 4 4,625.00 18,500.00 100-10-11-000-7450 Sec115 trust investment fees (PFM) 12 1,800.00 21,600.00 100-10-11-000-7450 Sec115 trust administration fees (WF) 12 750.00 9,000.00 100-10-11-000-7450 Tyler/New World system support 1 7,500.00 7,500.00 Account 7450 - Services - other Totals Transactions 10 $85,375.00 Department 11 - Finance Totals Transactions 31 $136,399.00 Department 12 - Human Resources Account 6035 - Coverage - training and support 100-10-12-000-6035 Project overtime 1 2,500.00 2,500.00 Account 6035 - Coverage - training and support Totals Transactions 1 $2,500.00 Account 7043 - Electronic equipment maintenance 100-10-12-000-7043 NEOGOV annual maintenance 1 19,000.00 19,000.00 Account 7043 - Electronic equipment maintenance Totals Transactions 1 $19,000.00 Account 7070 - Food 100-10-12-000-7070 Oral boards, exams, recognition events 1 5,500.00 5,500.00 Account 7070 - Food Totals Transactions 1 $5,500.00 Account 7075 - Memberships 100-10-12-000-7075 AFSS membership 1 60.00 60.00 100-10-12-000-7075 CalPELRA membership 1 350.00 350.00 100-10-12-000-7075 SHRM membership 1 95.00 95.00 Account 7075 - Memberships Totals Transactions 3 $505.00 Account 7080 - Publications 100-10-12-000-7080 Labor law posters 1 775.00 775.00 Account 7080 - Publications Totals Transactions 1 $775.00 Account 7085 - Legal postings 100-10-12-000-7085 Recruitment ads & legal notices 1 2,000.00 2,000.00 Account 7085 - Legal postings Totals Transactions 1 $2,000.00 Account 7120 - Small tools and equipment 100-10-12-000-7120 Miscellaneous office equipment 1 2,000.00 2,000.00 Account 7120 - Small tools and equipment Totals Transactions 1 $2,000.00 Account 7130 - Non-inventory equipment 100-10-12-000-7130 Miscellaneous equipment 1 500.00 500.00 Account 7130 - Non-inventory equipment Totals Transactions 1 $500.00 Account 7140 - Training 100-10-12-000-7140 AFSS conference & quarterly meetings 1 1,500.00 1,500.00 100-10-12-000-7140 CalPELRA conference 1 2,200.00 2,200.00 100-10-12-000-7140 CalPERS conference 2 1,500.00 3,000.00 100-10-12-000-7140 CSDA conference 1 1,500.00 1,500.00 100-10-12-000-7140 FDAC conference 1 1,500.00 1,500.00 100-10-12-000-7140 Labor law training 1 2,000.00 2,000.00 100-10-12-000-7140 LCW conference 1 2,000.00 2,000.00 100-10-12-000-7140 NEOGOV conference 1 2,000.00 2,000.00 100-10-12-000-7140 SDRMA claims education day 1 800.00 800.00 100-10-12-000-7140 Tyler/New World conference 2 2,000.00 4,000.00 100-10-12-000-7140 Tyler/New World in-house training 1 2,000.00 2,000.00
110 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units Account 7140 - Training Totals Transactions 11 $22,500.00 Account 7305 - Office supplies 100-10-12-000-7305 Office supplies & recognition items 1 13,500.00 13,500.00 Account 7305 - Office supplies Totals Transactions 1 $13,500.00 Account 7323 - Printing 100-10-12-000-7323 Recruitment materials & business cards 1 3,000.00 3,000.00 Account 7323 - Printing Totals Transactions 1 $3,000.00 Account 7450 - Services - other 100-10-12-000-7450 Consulting services - personnel 1 43,200.00 43,200.00 100-10-12-000-7450 Employee assistance - counseling 1 12,550.00 12,550.00 100-10-12-000-7450 Investigative services 1 12,000.00 12,000.00 100-10-12-000-7450 Legal consortium membership - LCW 1 4,000.00 4,000.00 100-10-12-000-7450 SEC125 administrative fees 1 5,000.00 5,000.00 100-10-12-000-7450 Transcription services - investigative interviews 1 2,000.00 2,000.00 Account 7450 - Services - other Totals Transactions 6 $78,750.00 Department 12 - Human Resources Totals Transactions 29 $150,530.00 Department 13 - Office of the Clerk Account 6035 - Coverage - training and support 100-10-13-000-6035 Board meetings 1 12,000.00 12,000.00 100-10-13-000-6035 Special events 1 4,000.00 4,000.00 Account 6035 - Coverage - training and support Totals Transactions 2 $16,000.00 Account 7043 - Electronic equipment maintenance 100-10-13-000-7043 Adobe electronic signature subscription 4 180.00 720.00 100-10-13-000-7043 Archive social media - cloud software 12 250.00 3,000.00 100-10-13-000-7043 Form 700 automation - cloud software 1 2,000.00 2,000.00 Account 7043 - Electronic equipment maintenance Totals Transactions 3 $5,720.00 Account 7075 - Memberships 100-10-13-000-7075 Miscellaneous memberships 1 1,000.00 1,000.00 Account 7075 - Memberships Totals Transactions 1 $1,000.00 Account 7140 - Training 100-10-13-000-7140 AFSS, CCAC, CSDA, IIMC, TCC conferences 7 2,000.00 14,000.00 100-10-13-000-7140 Laserfiche annual conference 2 2,000.00 4,000.00 100-10-13-000-7140 Laserfiche training - new processes 4 1,000.00 4,000.00 100-10-13-000-7140 Local training & webinars 8 65.00 520.00 Account 7140 - Training Totals Transactions 4 $22,520.00 Account 7450 - Services - other 100-10-13-000-7450 Legal consortium membership - BBK 1 4,600.00 4,600.00 100-10-13-000-7450 Temporary help 1 38,500.00 38,500.00 Account 7450 - Services - other Totals Transactions 2 $43,100.00 Department 13 - Office of the Clerk Totals Transactions 12 $88,340.00 Department 15 - Support Services Account 6035 - Coverage - training and support 100-10-15-000-6035 Administrative Secretary 1 320.00 320.00 100-10-15-000-6035 Facilities & Fleet Coordinator 1 5,760.00 5,760.00 100-10-15-000-6035 Senior IT Support Analyst 1 10,800.00 10,800.00 Account 6035 - Coverage - training and support Totals Transactions 3 $16,880.00
111 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units Account 7025 - Clothing 100-10-15-000-7025 Facilities & Fleet Coordinator - clothing 1 400.00 400.00 Account 7025 - Clothing Totals Transactions 1 $400.00 Account 7035 - Telephone 100-10-15-000-7035 Phone lines - fire, security, backup 12 180.00 2,160.00 Account 7035 - Telephone Totals Transactions 1 $2,160.00 Account 7075 - Memberships 100-10-15-000-7075 Deputy Chief 1 1,000.00 1,000.00 100-10-15-000-7075 Facilities & Fleet Coordinator 1 150.00 150.00 100-10-15-000-7075 Senior IT Support Analyst 1 500.00 500.00 Account 7075 - Memberships Totals Transactions 3 $1,650.00 Account 7120 - Small tools and equipment 100-10-15-000-7120 Specialty tools - Facilities & Fleet Coordinator 1 2,500.00 2,500.00 Account 7120 - Small tools and equipment Totals Transactions 1 $2,500.00 Account 7130 - Non-inventory equipment 100-10-15-000-7130 Speciality tools - Senior IT Support Analyst 1 1,000.00 1,000.00 Account 7130 - Non-inventory equipment Totals Transactions 1 $1,000.00 Account 7140 - Training 100-10-15-000-7140 Administrative Battalion Chief - training & travel 1 5,000.00 5,000.00 100-10-15-000-7140 Deputy Chief - training & travel 1 5,000.00 5,000.00 100-10-15-000-7140 Facilities & Fleet Coordinator - Class B license course 1 1,500.00 1,500.00 100-10-15-000-7140 Facilities & Fleet Coordinator - training & travel 1 1,000.00 1,000.00 100-10-15-000-7140 Senior IT Support Analyst - training & travel 1 10,000.00 10,000.00 Account 7140 - Training Totals Transactions 5 $22,500.00 Account 7180 - Utilities 100-10-15-000-7180 Utilities 12 800.00 9,600.00 Account 7180 - Utilities Totals Transactions 1 $9,600.00 Account 7450 - Services - other 100-10-15-000-7450 County/CUPA fees 1 1,000.00 1,000.00 100-10-15-000-7450 IT intern program 12 500.00 6,000.00 100-10-15-000-7450 Shop towel monthly service 12 100.00 1,200.00 100-10-15-000-7450 Temporary help 2 5,000.00 10,000.00 Account 7450 - Services - other Totals Transactions 4 $18,200.00 Account 7555 - Equipment maintenance 100-10-15-000-7555 Forklift, floor cleaner, scissor lift - repair & maintenance 1 2,000.00 2,000.00 Account 7555 - Equipment maintenance Totals Transactions 1 $2,000.00 Account 7570 - Structure maintenance 100-10-15-000-7570 Alarm maintenance - fire & security 1 150.00 150.00 100-10-15-000-7570 Alarm monitoring - fire & security 12 60.00 720.00 100-10-15-000-7570 Backflow testing 2 55.00 110.00 100-10-15-000-7570 Fire sprinkler system - annual testing & maintenance 1 500.00 500.00 100-10-15-000-7570 General repairs 1 1,500.00 1,500.00 100-10-15-000-7570 HVAC - repair & maintenance 1 500.00 500.00 100-10-15-000-7570 Landscape - miscellaneous projects 1 500.00 500.00 100-10-15-000-7570 Pest control 12 50.00 600.00 100-10-15-000-7570 Rolling gates - repair & maintenance 1 500.00 500.00
112 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units 100-10-15-000-7570 Roof - 5 year maintenance service 1 7,000.00 7,000.00 100-10-15-000-7570 Roof - repair & maintenance 1 500.00 500.00 Account 7570 - Structure maintenance Totals Transactions 11 $12,580.00 Department 15 - Support Services Totals Transactions 32 $89,470.00 Division 10 - Administration Totals Transactions 192 $2,250,388.00 Division 20 - Community Risk Reduction Department 01 - Administration Account 6035 - Coverage - training and support 100-20-01-000-6035 Project overtime 1 600.00 600.00 Account 6035 - Coverage - training and support Totals Transactions 1 $600.00 Account 7025 - Clothing 100-20-01-000-7025 Clothing & work boots 1 400.00 400.00 Account 7025 - Clothing Totals Transactions 1 $400.00 Account 7075 - Memberships 100-20-01-000-7075 AFSS membership 1 60.00 60.00 100-20-01-000-7075 Deputy Chief - miscellaneous memberships 1 1,000.00 1,000.00 100-20-01-000-7075 Fire Marshal - miscellaneous memberships 1 400.00 400.00 100-20-01-000-7075 Pryor Career Track membership 2 200.00 400.00 Account 7075 - Memberships Totals Transactions 4 $1,860.00 Account 7135 - Special department expenses 100-20-01-000-7135 CLO supplies 1 500.00 500.00 Account 7135 - Special department expenses Totals Transactions 1 $500.00 Account 7140 - Training 100-20-01-000-7140 AFSS conference & quarterly meetings 1 1,500.00 1,500.00 100-20-01-000-7140 CFED conference 1 1,000.00 1,000.00 100-20-01-000-7140 Deputy Chief - training & travel 1 5,000.00 5,000.00 100-20-01-000-7140 Fire Marshal - training & travel 1 4,000.00 4,000.00 100-20-01-000-7140 Laserfiche annual conference 2 1,500.00 3,000.00 100-20-01-000-7140 Training classes 1 1,000.00 1,000.00 Account 7140 - Training Totals Transactions 6 $15,500.00 Account 8850 - Capital - vehicles 100-20-01-000-8850 Pre-owned SUV vehicle - Fire Marshal 1 20,000.00 20,000.00 Account 8850 - Capital - vehicles Totals Transactions 1 $20,000.00 Department 01 - Administration Totals Transactions 14 $38,860.00 Department 21 - Compliance and Development Account 6035 - Coverage - training and support 100-20-21-000-6035 CCFSC liaison coverage 24 70.00 1,680.00 100-20-21-000-6035 CLO responses 40 70.00 2,800.00 100-20-21-000-6035 Compliance after hours inspections 36 70.00 2,520.00 100-20-21-000-6035 Fire investigations 75 70.00 5,250.00 100-20-21-000-6035 July 4 enforcement 150 70.00 10,500.00 100-20-21-000-6035 Office Technician - general overtime 1 600.00 600.00 100-20-21-000-6035 Permit Technician - general overtime 1 600.00 600.00 100-20-21-000-6035 Project overtime 40 70.00 2,800.00 100-20-21-000-6035 Weed abatement 80 70.00 5,600.00 Account 6035 - Coverage - training and support Totals Transactions 9 $32,350.00
113 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units Account 7025 - Clothing 100-20-21-000-7025 Boots - structure 3 350.00 1,050.00 100-20-21-000-7025 Flash hoods 4 82.50 330.00 100-20-21-000-7025 Gloves - structure 4 100.00 400.00 100-20-21-000-7025 Goggles - structure 4 100.00 400.00 100-20-21-000-7025 Helmets - structure 5 310.00 1,550.00 100-20-21-000-7025 Suspenders - turnout 4 71.50 286.00 100-20-21-000-7025 Uniforms - reserve inspectors 6 400.00 2,400.00 100-20-21-000-7025 Work boots 4 300.00 1,200.00 Account 7025 - Clothing Totals Transactions 8 $7,616.00 Account 7043 - Electronic equipment maintenance 100-20-21-000-7043 Adobe standard desktop licenses 2 180.00 360.00 100-20-21-000-7043 ArcGis & ArcPad annual maintenance 1 2,150.00 2,150.00 100-20-21-000-7043 Fire Files annual maintenance 1 8,485.00 8,485.00 100-20-21-000-7043 IPlan/IPad Bluebeam licenses 10 200.00 2,000.00 Account 7043 - Electronic equipment maintenance Totals Transactions 4 $12,995.00 Account 7075 - Memberships 100-20-21-000-7075 Cal Chief FPO membership 5 55.00 275.00 100-20-21-000-7075 CCAI membership 4 75.00 300.00 100-20-21-000-7075 ICC membership 1 370.00 370.00 100-20-21-000-7075 Pryor Career Track membership 4 200.00 800.00 100-20-21-000-7075 SB County Arson Task Force membership 12 20.00 240.00 100-20-21-000-7075 SB County FPO membership 2 30.00 60.00 Account 7075 - Memberships Totals Transactions 6 $2,045.00 Account 7080 - Publications 100-20-21-000-7080 CA ICC Codes 14 125.00 1,750.00 100-20-21-000-7080 CA penal code 1 50.00 50.00 100-20-21-000-7080 CA vehicle code 1 75.00 75.00 100-20-21-000-7080 NFCSS update service 1 1,400.00 1,400.00 100-20-21-000-7080 NFPA standards 4 315.00 1,260.00 100-20-21-000-7080 Title 19 public safety 1 175.00 175.00 Account 7080 - Publications Totals Transactions 6 $4,710.00 Account 7085 - Legal postings 100-20-21-000-7085 CRR legal postings 8 325.00 2,600.00 Account 7085 - Legal postings Totals Transactions 1 $2,600.00 Account 7120 - Small tools and equipment 100-20-21-000-7120 Tools & equipment - fire investigation 1 1,500.00 1,500.00 100-20-21-000-7120 Tools & equipment - general 1 500.00 500.00 100-20-21-000-7120 Tools & equipment - weed abatement 1 1,000.00 1,000.00 Account 7120 - Small tools and equipment Totals Transactions 3 $3,000.00 Account 7140 - Training 100-20-21-000-7140 Cal Chief FPO local training 5 300.00 1,500.00 100-20-21-000-7140 CCAI conference 3 1,500.00 4,500.00 100-20-21-000-7140 CFPI annual workshop 3 1,500.00 4,500.00 100-20-21-000-7140 Deputy Fire Marshal - training & travel 2 1,500.00 3,000.00 100-20-21-000-7140 Fire investigator training 2 500.00 1,000.00
114 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units 100-20-21-000-7140 General training 6 1,000.00 6,000.00 100-20-21-000-7140 NFPA annual conference 2 2,000.00 4,000.00 100-20-21-000-7140 Permit Technician - training & certification 1 1,500.00 1,500.00 100-20-21-000-7140 Tyler/New World conference 2 2,000.00 4,000.00 Account 7140 - Training Totals Transactions 9 $30,000.00 Account 7305 - Office supplies 100-20-21-000-7305 Office supplies 1 6,000.00 6,000.00 100-20-21-000-7305 Weed abatement supplies 1 3,000.00 3,000.00 Account 7305 - Office supplies Totals Transactions 2 $9,000.00 Account 7323 - Printing 100-20-21-000-7323 Brush inspection door hangers 1 1,000.00 1,000.00 100-20-21-000-7323 Miscellaneous printing 1 1,500.00 1,500.00 100-20-21-000-7323 Weed abatement printing 1 3,000.00 3,000.00 Account 7323 - Printing Totals Transactions 3 $5,500.00 Account 7450 - Services - other 100-20-21-000-7450 Data Ticket - citation programs 12 450.00 5,400.00 100-20-21-000-7450 Laserfiche scanning 1 20,000.00 20,000.00 100-20-21-000-7450 Sprinkler system license renewal - inspectors 5 150.00 750.00 100-20-21-000-7450 Temporary help 1 40,000.00 40,000.00 100-20-21-000-7450 Tyler/New World custom reports services 2 800.00 1,600.00 100-20-21-000-7450 Weed abatement - contract services 1 60,000.00 60,000.00 100-20-21-000-7450 Weed abatement - DW Consulting 1 8,000.00 8,000.00 100-20-21-000-7450 Weed abatement - SB County lien correction fees 1 500.00 500.00 100-20-21-000-7450 Weed abatement - SB County PIMS inquiries 1 100.00 100.00 Account 7450 - Services - other Totals Transactions 9 $136,350.00 Account 8850 - Capital - vehicles 100-20-21-000-8850 Mid-sized pickup trucks 2 35,000.00 70,000.00 Account 8850 - Capital - vehicles Totals Transactions 1 $70,000.00 Department 21 - Compliance and Development Totals Transactions 61 $316,166.00 Department 22 - Preparedness Account 6035 - Coverage - training and support 100-20-22-000-6035 Event coverage 1 15,800.00 15,800.00 100-20-22-000-6035 PIO coverage - callback 1 4,200.00 4,200.00 Account 6035 - Coverage - training and support Totals Transactions 2 $20,000.00 Account 7025 - Clothing 100-20-22-000-7025 Uniform sets - Public Education Specialist 2 400.00 800.00 100-20-22-000-7025 Work boots 2 300.00 600.00 Account 7025 - Clothing Totals Transactions 2 $1,400.00 Account 7043 - Electronic equipment maintenance 100-20-22-000-7043 Adobe Creative Cloud maintenance 1 960.00 960.00 Account 7043 - Electronic equipment maintenance Totals Transactions 1 $960.00 Account 7075 - Memberships 100-20-22-000-7075 NIOA membership 1 110.00 110.00 100-20-22-000-7075 SoCal Public Education Committee membership 2 55.00 110.00 Account 7075 - Memberships Totals Transactions 2 $220.00 Account 7130 - Non-inventory equipment
115 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units 100-20-22-000-7130 Educational videos - public events 2 600.00 1,200.00 100-20-22-000-7130 Public outreach display equipment 1 8,000.00 8,000.00 Account 7130 - Non-inventory equipment Totals Transactions 2 $9,200.00 Account 7135 - Special department expenses 100-20-22-000-7135 Annual open house - fire prevention week 1 3,000.00 3,000.00 100-20-22-000-7135 Community preparedness outreach programs 1 10,000.00 10,000.00 100-20-22-000-7135 Public education - community distribution items 1 15,000.00 15,000.00 100-20-22-000-7135 Public service announcements 2 6,800.00 13,600.00 Account 7135 - Special department expenses Totals Transactions 4 $41,600.00 Account 7140 - Training 100-20-22-000-7140 NIOA conference 1 2,000.00 2,000.00 100-20-22-000-7140 Public Education Specialist - training & travel 1 1,500.00 1,500.00 100-20-22-000-7140 Public Information Officer - training & travel 1 1,500.00 1,500.00 Account 7140 - Training Totals Transactions 3 $5,000.00 Account 7323 - Printing 100-20-22-000-7323 Printing - community preparedness 1 4,000.00 4,000.00 Account 7323 - Printing Totals Transactions 1 $4,000.00 Account 7450 - Services - other 100-20-22-000-7450 Media monitor service 1 5,000.00 5,000.00 100-20-22-000-7450 Sparky costume cleaning 2 750.00 1,500.00 Account 7450 - Services - other Totals Transactions 2 $6,500.00 Department 22 - Preparedness Totals Transactions 19 $88,880.00 Division 20 - Community Risk Reduction Totals Transactions 94 $443,906.00 Division 60 - Emergency Services Department 01 - Administration Account 6035 - Coverage - training and support 100-60-01-000-6035 Project overtime 1 360.00 360.00 Account 6035 - Coverage - training and support Totals Transactions 1 $360.00 Account 7025 - Clothing 100-60-01-000-7025 Clothing 1 500.00 500.00 Account 7025 - Clothing Totals Transactions 1 $500.00 Account 7075 - Memberships 100-60-01-000-7075 AFSS membership 1 60.00 60.00 100-60-01-000-7075 Deputy Chief - miscellaneous memberships 1 1,000.00 1,000.00 Account 7075 - Memberships Totals Transactions 2 $1,060.00 Account 7130 - Non-inventory equipment 100-60-01-000-7130 Equipment 1 500.00 500.00 Account 7130 - Non-inventory equipment Totals Transactions 1 $500.00 Account 7135 - Special department expenses 100-60-01-000-7135 Chaplain - event refreshments 1 500.00 500.00 100-60-01-000-7135 Chaplain - memberships 6 290.00 1,740.00 100-60-01-000-7135 Chaplain - training 6 665.00 3,990.00 100-60-01-000-7135 Chaplain - uniform & safety equipment 1 3,000.00 3,000.00 100-60-01-000-7135 Explorer - Advisor IEFEA Leadership Academy hotel 2 500.00 1,000.00 100-60-01-000-7135 Explorer - assistant uniforms 3 125.00 375.00 100-60-01-000-7135 Explorer - CPR & first aid certification 25 65.00 1,625.00
116 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units 100-60-01-000-7135 Explorer - miscellaneous supplies 1 1,200.00 1,200.00 100-60-01-000-7135 Explorer - post recharter & program fees 1 2,100.00 2,100.00 100-60-01-000-7135 Explorer - recognition & appreciation dinner 1 600.00 600.00 100-60-01-000-7135 Honor Guard - firefighter memorials 4 300.00 1,200.00 100-60-01-000-7135 Honor Guard - medals & ribbons 1 500.00 500.00 100-60-01-000-7135 Honor Guard - supplies 1 500.00 500.00 100-60-01-000-7135 Honor Guard - training 1 1,000.00 1,000.00 Account 7135 - Special department expenses Totals Transactions 14 $19,330.00 Account 7140 - Training 100-60-01-000-7140 Administrative Secretary - training & travel 1 2,000.00 2,000.00 100-60-01-000-7140 AFSS conference & quarterly meetings 1 1,500.00 1,500.00 100-60-01-000-7140 Deputy Chief - training & travel 1 5,000.00 5,000.00 Account 7140 - Training Totals Transactions 3 $8,500.00 Account 7305 - Office supplies 100-60-01-000-7305 Office supplies 1 1,000.00 1,000.00 Account 7305 - Office supplies Totals Transactions 1 $1,000.00 Department 01 - Administration Totals Transactions 23 $31,250.00 Department 61 - Training Account 6035 - Coverage - training and support 100-60-61-000-6035 CFED West conference 24 68.00 1,632.00 100-60-61-000-6035 EMS committee meetings 72 68.00 4,896.00 100-60-61-000-6035 Fresno Training Captain conference 20 68.00 1,360.00 100-60-61-000-6035 New hire academy 400 68.00 27,200.00 100-60-61-000-6035 Night drills 40 68.00 2,720.00 100-60-61-000-6035 Tower maintenance 16 68.00 1,088.00 100-60-61-000-6035 Wildland Safety Officer conference 20 68.00 1,360.00 Account 6035 - Coverage - training and support Totals Transactions 7 $40,256.00 Account 7025 - Clothing 100-60-61-000-7025 Clothing 1 600.00 600.00 100-60-61-000-7025 Office Technician (PT) - clothing 1 100.00 100.00 Account 7025 - Clothing Totals Transactions 2 $700.00 Account 7035 - Telephone 100-60-61-000-7035 Phone lines - fire, security, backup 12 200.00 2,400.00 Account 7035 - Telephone Totals Transactions 1 $2,400.00 Account 7043 - Electronic equipment maintenance 100-60-61-000-7043 Adobe licenses - Adobe, Illustrator, Photoshop 1 960.00 960.00 100-60-61-000-7043 Digital media player - content management 2 750.00 1,500.00 Account 7043 - Electronic equipment maintenance Totals Transactions 2 $2,460.00 Account 7070 - Food 100-60-61-000-7070 Food - training events 1 500.00 500.00 Account 7070 - Food Totals Transactions 1 $500.00 Account 7075 - Memberships 100-60-61-000-7075 EMS Nurse - memberships 1 500.00 500.00 100-60-61-000-7075 SBCTOA membership 1 50.00 50.00 Account 7075 - Memberships Totals Transactions 2 $550.00 Account 7080 - Publications
117 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units 100-60-61-000-7080 Firehouse & JEMS subscriptions 2 75.00 150.00 100-60-61-000-7080 IFSTA Essentials of Firefighting 12 80.00 960.00 Account 7080 - Publications Totals Transactions 2 $1,110.00 Account 7120 - Small tools and equipment 100-60-61-000-7120 OSB pallets for Class A burn rooms 1 800.00 800.00 100-60-61-000-7120 Propane tank refill 1 1,800.00 1,800.00 100-60-61-000-7120 Roof prop - lumber & supplies 1 6,000.00 6,000.00 100-60-61-000-7120 Simulated training house supplies 10 70.00 700.00 100-60-61-000-7120 Tools & supplies - miscellaneous 1 5,000.00 5,000.00 100-60-61-000-7120 Training tower equipment 1 5,000.00 5,000.00 100-60-61-000-7120 USAR - drills lumber 1 3,000.00 3,000.00 100-60-61-000-7120 USAR - prop maintenance materials 1 3,500.00 3,500.00 Account 7120 - Small tools and equipment Totals Transactions 8 $25,800.00 Account 7130 - Non-inventory equipment 100-60-61-000-7130 Bedslides - Training Captain Colorado 2 2,020.00 4,040.00 Account 7130 - Non-inventory equipment Totals Transactions 1 $4,040.00 Account 7140 - Training 100-60-61-000-7140 CFED West conference 2 1,000.00 2,000.00 100-60-61-000-7140 EMS Nurse - training & travel 1 4,000.00 4,000.00 100-60-61-000-7140 Firehouse World conference 2 500.00 1,000.00 100-60-61-000-7140 Fresno Training Officer conference 2 1,500.00 3,000.00 100-60-61-000-7140 Training Captain - training & travel 2 1,500.00 3,000.00 100-60-61-000-7140 Wildland Safety Officer conference - lodging 2 1,000.00 2,000.00 Account 7140 - Training Totals Transactions 6 $15,000.00 Account 7180 - Utilities 100-60-61-000-7180 Utilities 12 450.00 5,400.00 Account 7180 - Utilities Totals Transactions 1 $5,400.00 Account 7305 - Office supplies 100-60-61-000-7305 Office supplies 1 2,500.00 2,500.00 Account 7305 - Office supplies Totals Transactions 1 $2,500.00 Account 7323 - Printing 100-60-61-000-7323 Miscellaneous printing 1 1,700.00 1,700.00 Account 7323 - Printing Totals Transactions 1 $1,700.00 Account 7450 - Services - other 100-60-61-000-7450 Key codes - CPR classes 1 5,500.00 5,500.00 100-60-61-000-7450 Mannequin & training equipment repairs 1 2,000.00 2,000.00 100-60-61-000-7450 Videographer - digital training program 2 2,500.00 5,000.00 Account 7450 - Services - other Totals Transactions 3 $12,500.00 Account 7555 - Equipment maintenance 100-60-61-000-7555 Air compressor - repair & maintenance 2 1,000.00 2,000.00 100-60-61-000-7555 Copier machine - monthly lease & usage 12 325.00 3,900.00 Account 7555 - Equipment maintenance Totals Transactions 2 $5,900.00 Account 7570 - Structure maintenance 100-60-61-000-7570 Alarm maintenance - fire & security 1 300.00 300.00 100-60-61-000-7570 Alarm monitoring - fire & security 12 60.00 720.00 100-60-61-000-7570 Backflow quarterly testing 4 55.00 220.00
118 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units 100-60-61-000-7570 Backflow repair 1 500.00 500.00 100-60-61-000-7570 Carpet cleaning 2 500.00 1,000.00 100-60-61-000-7570 Elevator - maintenance & certification 1 750.00 750.00 100-60-61-000-7570 Fire props - annual maintenance 1 8,500.00 8,500.00 100-60-61-000-7570 Fire sprinkler system - annual testing & maintenance 1 500.00 500.00 100-60-61-000-7570 Floor polishing 2 400.00 800.00 100-60-61-000-7570 General repairs 1 3,000.00 3,000.00 100-60-61-000-7570 HVAC - repair & maintenance 1 1,500.00 1,500.00 100-60-61-000-7570 Janitorial - monthly service 12 900.00 10,800.00 100-60-61-000-7570 Landscape - maintenance & tree trimming 1 1,000.00 1,000.00 100-60-61-000-7570 Landscape - miscellaneous projects 1 1,500.00 1,500.00 100-60-61-000-7570 Landscape - monthly service 12 550.00 6,600.00 100-60-61-000-7570 Landscape - planter maintenance 1 1,200.00 1,200.00 100-60-61-000-7570 Painting - general 1 1,000.00 1,000.00 100-60-61-000-7570 Pest control 12 60.00 720.00 100-60-61-000-7570 Rolling gates - repair & maintenance 1 500.00 500.00 100-60-61-000-7570 Roof - 5 year maintenance 1 6,000.00 6,000.00 100-60-61-000-7570 Roofs - repair & maintenance 1 500.00 500.00 Account 7570 - Structure maintenance Totals Transactions 21 $47,610.00 Department 61 - Training Totals Transactions 61 $168,426.00 Department 62 - Suppression Account 6035 - Coverage - training and support 100-60-62-000-6035 ACLS/CPR instructor coverage 40 68.00 2,720.00 100-60-62-000-6035 Active shooter - community First Care Provider classes 200 68.00 13,600.00 100-60-62-000-6035 Active shooter - training cadre 200 68.00 13,600.00 100-60-62-000-6035 Airport instructor training 72 68.00 4,896.00 100-60-62-000-6035 Apparatus & equipment committee meeting coverage 120 68.00 8,160.00 100-60-62-000-6035 BA fit test coverage 24 68.00 1,632.00 100-60-62-000-6035 Cancer awareness, wellness, & rehab classes 96 68.00 6,528.00 100-60-62-000-6035 Cardiac Care program training 648 68.00 44,064.00 100-60-62-000-6035 CFED West conference - HLS personnel 48 68.00 3,264.00 100-60-62-000-6035 CFED West conference - suppression personnel 48 68.00 3,264.00 100-60-62-000-6035 Disaster preparation meetings 24 68.00 1,632.00 100-60-62-000-6035 Dispatch working group 96 68.00 6,528.00 100-60-62-000-6035 District airport training 72 68.00 4,896.00 100-60-62-000-6035 Driver training 70 68.00 4,760.00 100-60-62-000-6035 EMS equipment maintenance 48 68.00 3,264.00 100-60-62-000-6035 Engineer development training coverage 48 68.00 3,264.00 100-60-62-000-6035 EPCR/QI committee meetings 120 68.00 8,160.00 100-60-62-000-6035 Explorers - academy coverage 240 68.00 16,320.00 100-60-62-000-6035 Explorers - supervisor coverage - meetings & events 240 68.00 16,320.00 100-60-62-000-6035 Fireblast training coverage 64 68.00 4,352.00 100-60-62-000-6035 Firescope meetings 96 68.00 6,528.00 100-60-62-000-6035 Hazmat - assistant safety officer 160 68.00 10,880.00 100-60-62-000-6035 Hazmat - coordinator meetings & seminars 30 68.00 2,040.00 100-60-62-000-6035 Hazmat - IC course - 10 personnel 160 68.00 10,880.00
119 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units 100-60-62-000-6035 Hazmat - team training - bombs & highway emergency 80 68.00 5,440.00 100-60-62-000-6035 Hazmat - team training - WEHAT, SBCHMRA, CVFD 400 68.00 27,200.00 100-60-62-000-6035 Highway emergency (HERS) training 80 68.00 5,440.00 100-60-62-000-6035 Homeland security classes 150 68.00 10,200.00 100-60-62-000-6035 Homeland security meetings 150 68.00 10,200.00 100-60-62-000-6035 Image Trend conference 120 68.00 8,160.00 100-60-62-000-6035 Instructors & burn cadre 240 68.00 16,320.00 100-60-62-000-6035 Pediatric Hantevy Method training 24 68.00 1,632.00 100-60-62-000-6035 PPE specialist training 96 68.00 6,528.00 100-60-62-000-6035 Promotional exams 550 68.00 37,400.00 100-60-62-000-6035 Recruitment 300 68.00 20,400.00 100-60-62-000-6035 RIC safety, survival, operations classes 60 68.00 4,080.00 100-60-62-000-6035 SCBA flow testing 80 68.00 5,440.00 100-60-62-000-6035 Shift investigator training coverage 62 68.00 4,216.00 100-60-62-000-6035 Staffing procedures committee 48 68.00 3,264.00 100-60-62-000-6035 Succession & professional development training 24 68.00 1,632.00 100-60-62-000-6035 Telestaff administration duties 48 68.00 3,264.00 100-60-62-000-6035 Telestaff/Kronos conference coverage 48 68.00 3,264.00 100-60-62-000-6035 Terrorism liaison officer training - 5 personnel 120 68.00 8,160.00 100-60-62-000-6035 Training video project - staff support 48 68.00 3,264.00 100-60-62-000-6035 TriTech conference 40 68.00 2,720.00 100-60-62-000-6035 U&E committee meetings & inspections 120 68.00 8,160.00 100-60-62-000-6035 USAR core class training 200 68.00 13,600.00 100-60-62-000-6035 USAR team training 320 68.00 21,760.00 100-60-62-000-6035 VHF/UHF radio programming & training 40 68.00 2,720.00 100-60-62-000-6035 Wellness committee meetings 60 68.00 4,080.00 Account 6035 - Coverage - training and support Totals Transactions 50 $440,096.00 Account 7025 - Clothing 100-60-62-000-7025 Badges 1 2,500.00 2,500.00 100-60-62-000-7025 Boots - safety 40 250.00 10,000.00 100-60-62-000-7025 Boots - structure 15 350.00 5,250.00 100-60-62-000-7025 Boots - wildland 30 350.00 10,500.00 100-60-62-000-7025 Flash hoods 50 82.50 4,125.00 100-60-62-000-7025 Gloves - structure 25 100.00 2,500.00 100-60-62-000-7025 Gloves - wildland 25 100.00 2,500.00 100-60-62-000-7025 Goggles - structure 25 110.00 2,750.00 100-60-62-000-7025 Goggles - wildland 25 95.00 2,375.00 100-60-62-000-7025 Hazmat jumpsuits 5 500.00 2,500.00 100-60-62-000-7025 Helmet leather shields - structure 25 80.00 2,000.00 100-60-62-000-7025 Helmet liners - structure 25 125.00 3,125.00 100-60-62-000-7025 Helmets - structure 25 310.00 7,750.00 100-60-62-000-7025 Helmets - wildland 25 55.00 1,375.00 100-60-62-000-7025 Hose straps 15 25.00 375.00 100-60-62-000-7025 Hot shields - wildland 25 140.00 3,500.00 100-60-62-000-7025 Patches 1 1,000.00 1,000.00 100-60-62-000-7025 Suspenders - turnouts 25 71.50 1,787.50
120 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units 100-60-62-000-7025 Tshirts - annual 1 8,000.00 8,000.00 100-60-62-000-7025 Turnouts - new hires 22 2,500.00 55,000.00 100-60-62-000-7025 Uniform - class A - new hires 6 700.00 4,200.00 100-60-62-000-7025 Uniform - class B - new hires 12 1,500.00 18,000.00 100-60-62-000-7025 Uniform - USAR 1 500.00 500.00 100-60-62-000-7025 Web gear & fire shelters - wildland 15 650.00 9,750.00 100-60-62-000-7025 Wildland PPE - coats & pants - add'l for 18/19 rollover 1 10,000.00 10,000.00 100-60-62-000-7025 Wildland PPE - coats & pants - new hires/replacements 12 700.00 8,400.00 Account 7025 - Clothing Totals Transactions 26 $179,762.50 Account 7035 - Telephone 100-60-62-000-7035 Message media - event based staffing text service 12 150.00 1,800.00 100-60-62-000-7035 Phone lines -fire, security, backup 12 1,800.00 21,600.00 100-60-62-000-7035 Radio access - monthly 12 9,000.00 108,000.00 100-60-62-000-7035 Satellite phone 1 779.00 779.00 100-60-62-000-7035 Station/dispatch monthly connectivity 12 5,500.00 66,000.00 100-60-62-000-7035 Telestaff daily callbacks - IVR minute per usage 12 120.00 1,440.00 Account 7035 - Telephone Totals Transactions 6 $199,619.00 Account 7042 - Cellular phones 100-60-62-000-7042 AT&T Wireless - EPCR, IPAD, apparatus 12 800.00 9,600.00 100-60-62-000-7042 EKG moden transfer service 12 400.00 4,800.00 100-60-62-000-7042 Technology allowance 3 2,400.00 7,200.00 100-60-62-000-7042 Verizon Wireless - cell phone 12 500.00 6,000.00 100-60-62-000-7042 Verizon Wireless - EPCR, IPAD, apparatus 12 1,800.00 21,600.00 Account 7042 - Cellular phones Totals Transactions 5 $49,200.00 Account 7043 - Electronic equipment maintenance 100-60-62-000-7043 Active911 mobile device alerting - phones & IPads 200 12.25 2,450.00 100-60-62-000-7043 Airlink modem annual support & warranty 1 9,500.00 9,500.00 100-60-62-000-7043 Fire apparatus diagnostic software annual renewal 1 1,500.00 1,500.00 100-60-62-000-7043 First due annual license 1 40,000.00 40,000.00 100-60-62-000-7043 FTP mapping server - support & maintenance 1 250.00 250.00 100-60-62-000-7043 Operative IQ - controlled substance tracking module 1 3,120.00 3,120.00 100-60-62-000-7043 Radio maintenance - monthly 12 1,528.00 18,336.00 100-60-62-000-7043 Tablet Command software - ICS platform 1 15,000.00 15,000.00 100-60-62-000-7043 Telestaff annual maintenance contract 1 6,800.00 6,800.00 100-60-62-000-7043 West Net First In annual maintenance 1 30,000.00 30,000.00 100-60-62-000-7043 Zoll Autopulse - one year extended warranty 14 1,396.00 19,544.00 100-60-62-000-7043 Zoll Xseries - case review maintenance software 16 495.00 7,920.00 100-60-62-000-7043 Zoll Xseries - one year extended warranty 16 1,145.00 18,320.00 100-60-62-000-7043 Zoll Xseries - three year preventative maintenance 16 744.00 11,904.00 Account 7043 - Electronic equipment maintenance Totals Transactions 14 $184,644.00 Account 7070 - Food 100-60-62-000-7070 Food 1 500.00 500.00 Account 7070 - Food Totals Transactions 1 $500.00 Account 7075 - Memberships 100-60-62-000-7075 SBCHMRA annual memberships 30 15.00 450.00 Account 7075 - Memberships Totals Transactions 1 $450.00
121 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units Account 7080 - Publications 100-60-62-000-7080 Hazmat technical reference books 1 1,000.00 1,000.00 100-60-62-000-7080 Homeland security publications 1 120.00 120.00 100-60-62-000-7080 Incident response pocket guides 120 4.00 480.00 100-60-62-000-7080 Newspaper subscriptions - Champion & Daily Bulletin 7 140.00 980.00 Account 7080 - Publications Totals Transactions 4 $2,580.00 Account 7120 - Small tools and equipment 100-60-62-000-7120 Active shooter - CBRN adaptor & canister 10 133.00 1,330.00 100-60-62-000-7120 Active shooter - supplies 1 12,000.00 12,000.00 100-60-62-000-7120 Chain saw/rotary saw/portable light - replacements 1 2,500.00 2,500.00 100-60-62-000-7120 Chainsaws - rescue - replacements 5 1,302.00 6,510.00 100-60-62-000-7120 Decontamination safety wipes 1 1,500.00 1,500.00 100-60-62-000-7120 Disaster preparation - locker supplies 1 7,500.00 7,500.00 100-60-62-000-7120 Flags - US & California 20 100.00 2,000.00 100-60-62-000-7120 Flashlights 40 80.00 3,200.00 100-60-62-000-7120 Foam - Class A&B 1 9,800.00 9,800.00 100-60-62-000-7120 Fuel - Trufuel small engine 50 40.00 2,000.00 100-60-62-000-7120 Hazmat - combustible 4 gas monitors 7 1,631.00 11,417.00 100-60-62-000-7120 Hazmat - equipment replacement 1 1,500.00 1,500.00 100-60-62-000-7120 Hazmat - sampling equipment replacement 1 1,000.00 1,000.00 100-60-62-000-7120 Helmet ID magnets 150 10.00 1,500.00 100-60-62-000-7120 Helmet lights - tactical 20 85.00 1,700.00 100-60-62-000-7120 HM61 - equipment 1 1,000.00 1,000.00 100-60-62-000-7120 HM61 - hazmat absorbants 1 2,000.00 2,000.00 100-60-62-000-7120 Hydraulic hose for MT61 2 1,216.00 2,432.00 100-60-62-000-7120 Lawn & garden equipment 1 3,200.00 3,200.00 100-60-62-000-7120 Light boxes 5 300.00 1,500.00 100-60-62-000-7120 PAS - system parts 1 1,700.00 1,700.00 100-60-62-000-7120 PPE extractor cleaning supplies 3 1,500.00 4,500.00 100-60-62-000-7120 Sandbags 2000 .50 1,000.00 100-60-62-000-7120 Saw blades - diamond circular 5 324.00 1,620.00 100-60-62-000-7120 Station repair supplies 1 20,000.00 20,000.00 100-60-62-000-7120 USAR - rescue saws 3 1,265.00 3,795.00 Account 7120 - Small tools and equipment Totals Transactions 26 $108,204.00 Account 7125 - Inventory equipment 100-60-62-000-7125 Appliance replacement - stations 1 10,000.00 10,000.00 100-60-62-000-7125 Blowers - battery powered - ME63, ME66, MT61 3 4,667.00 14,001.00 100-60-62-000-7125 Furniture replacement - stations 1 2,500.00 2,500.00 100-60-62-000-7125 Nozzles - replacement 2 1,700.00 3,400.00 100-60-62-000-7125 Operative IQ - equipment 1 1,700.00 1,700.00 100-60-62-000-7125 TFT 1.5" pistol grip nozzle (20/21 Type 1) 5 1,320.00 6,600.00 100-60-62-000-7125 TFT 2.5" nozzle with playpipe (20/21 Type 1) 2 1,650.00 3,300.00 100-60-62-000-7125 TFT ball intake valve (20/21 Type 1) 2 1,760.00 3,520.00 100-60-62-000-7125 Water heater replacement - stations 2 2,000.00 4,000.00 Account 7125 - Inventory equipment Totals Transactions 9 $49,021.00 Account 7130 - Non-inventory equipment
122 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units 100-60-62-000-7130 AV upgrade - #62 community room 1 2,000.00 2,000.00 100-60-62-000-7130 CPR/first aid equipment - community 1 2,000.00 2,000.00 100-60-62-000-7130 Fire hose (20/21 Type 1) 1 22,000.00 22,000.00 100-60-62-000-7130 Fire hose - general replacement 1 20,000.00 20,000.00 100-60-62-000-7130 IPAD - hazmat HM61 1 1,835.00 1,835.00 100-60-62-000-7130 Loose equipment (20/21 Type 1) 1 38,500.00 38,500.00 100-60-62-000-7130 Modems - apparatus replacement 15 1,000.00 15,000.00 100-60-62-000-7130 Modems - Zoll 12 1,000.00 12,000.00 100-60-62-000-7130 Radio - antennas - VHF & 800Mhz 1 1,400.00 1,400.00 100-60-62-000-7130 Radio - AV communications repair & parts 1 4,500.00 4,500.00 100-60-62-000-7130 Radio - batteries - VHF & 800Mhz 1 3,000.00 3,000.00 100-60-62-000-7130 Radio - microphones - VHF & 800Mhz portable & mobile 1 2,000.00 2,000.00 100-60-62-000-7130 Radio - VHF replacement 1 70,000.00 70,000.00 100-60-62-000-7130 Radios - portable VHF (20/21 Type 1) 3 2,767.00 8,301.00 100-60-62-000-7130 SCBA - 45 minute cylinders 20 1,050.00 21,000.00 100-60-62-000-7130 SCBA - replace BA masks & voice amps 1 5,000.00 5,000.00 100-60-62-000-7130 SCBA - replacement parts 1 10,000.00 10,000.00 100-60-62-000-7130 Wildland - equipment & supplies 1 10,000.00 10,000.00 100-60-62-000-7130 Workout equipment - replacement 1 5,000.00 5,000.00 Account 7130 - Non-inventory equipment Totals Transactions 19 $253,536.00 Account 7140 - Training 100-60-62-000-7140 Airport training 1 2,000.00 2,000.00 100-60-62-000-7140 AutoX class 1 3,000.00 3,000.00 100-60-62-000-7140 Bi-annual paramedic/EMT recertifications 1 13,500.00 13,500.00 100-60-62-000-7140 C-TECC/ALEERT conference 2 2,000.00 4,000.00 100-60-62-000-7140 Career development - Battalion Chiefs 3 2,500.00 7,500.00 100-60-62-000-7140 CFED West conference - HLS personnel 2 1,000.00 2,000.00 100-60-62-000-7140 CFED West conference - suppression personnel 2 1,000.00 2,000.00 100-60-62-000-7140 Deployment expenses 1 5,000.00 5,000.00 100-60-62-000-7140 EMS training classes 1 2,000.00 2,000.00 100-60-62-000-7140 Fireblast training 1 5,000.00 5,000.00 100-60-62-000-7140 Firescope meetings 2 1,500.00 3,000.00 100-60-62-000-7140 Image trend conference 2 1,500.00 3,000.00 100-60-62-000-7140 Kronos/Telestaff conference 2 3,200.00 6,400.00 100-60-62-000-7140 Operative IQ - inventory training 1 1,500.00 1,500.00 100-60-62-000-7140 Outside instructors 1 2,500.00 2,500.00 100-60-62-000-7140 Pediatric Hantevy Method training class 5 300.00 1,500.00 100-60-62-000-7140 PPE specialist training 2 1,720.00 3,440.00 100-60-62-000-7140 RIC safety, survival, & operations classes 4 375.00 1,500.00 100-60-62-000-7140 Shift investigator - training classes 1 3,000.00 3,000.00 100-60-62-000-7140 TriTech conference 1 3,000.00 3,000.00 100-60-62-000-7140 USAR - confined space training 1 1,500.00 1,500.00 100-60-62-000-7140 USAR - heavy rescue training 1 1,500.00 1,500.00 100-60-62-000-7140 USAR - swift water technician training 1 1,200.00 1,200.00 100-60-62-000-7140 USAR - trench rescue training 1 1,200.00 1,200.00 Account 7140 - Training Totals Transactions 24 $80,240.00
123 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units Account 7180 - Utilities 100-60-62-000-7180 Utilities - 7 stations 12 15,500.00 186,000.00 Account 7180 - Utilities Totals Transactions 1 $186,000.00 Account 7305 - Office supplies 100-60-62-000-7305 Mapping - miscellaneous office supplies 1 1,500.00 1,500.00 100-60-62-000-7305 Office supplies - miscellaneous 1 3,000.00 3,000.00 Account 7305 - Office supplies Totals Transactions 2 $4,500.00 Account 7323 - Printing 100-60-62-000-7323 Active shooter/terrorism brochures 1 1,500.00 1,500.00 100-60-62-000-7323 Business cards - suppression personnel 1 1,000.00 1,000.00 100-60-62-000-7323 Mapping - as needed printing 1 20,000.00 20,000.00 100-60-62-000-7323 VHF frequency guidebooks 1 600.00 600.00 Account 7323 - Printing Totals Transactions 4 $23,100.00 Account 7445 - Services - dispatch 100-60-62-000-7445 Confire JPA buy-in 1 412,423.00 412,423.00 100-60-62-000-7445 Dispatch - quarterly 4 156,250.00 625,000.00 Account 7445 - Services - dispatch Totals Transactions 2 $1,037,423.00 Account 7450 - Services - other 100-60-62-000-7450 Background investigations - administration 6 750.00 4,500.00 100-60-62-000-7450 Background investigations - safety 12 1,750.00 21,000.00 100-60-62-000-7450 DI systems - monthly service 12 400.00 4,800.00 100-60-62-000-7450 DI systems - repair & maintenance 1 1,500.00 1,500.00 100-60-62-000-7450 Drug screenings 133 69.00 9,177.00 100-60-62-000-7450 Fingerprinting 20 72.00 1,440.00 100-60-62-000-7450 GIS mapping services 1 20,000.00 20,000.00 100-60-62-000-7450 GoTo Meeting - annual licenses 5 350.00 1,750.00 100-60-62-000-7450 Hearing testing - suppression & management 1 230.00 230.00 100-60-62-000-7450 Hepatitis B innoculation 10 370.00 3,700.00 100-60-62-000-7450 HIV screenings 1 400.00 400.00 100-60-62-000-7450 ICEMA/medical control/compliance fees 1 6,800.00 6,800.00 100-60-62-000-7450 Lexipol - annual SOP contract 1 7,500.00 7,500.00 100-60-62-000-7450 Medical director - quarterly 4 3,750.00 15,000.00 100-60-62-000-7450 Medical waste pickup 12 100.00 1,200.00 100-60-62-000-7450 Physicals - Class B license 25 110.00 2,750.00 100-60-62-000-7450 Physicals - pre-employment 10 775.00 7,750.00 100-60-62-000-7450 Polygraphs 10 200.00 2,000.00 100-60-62-000-7450 Psychological exams 10 325.00 3,250.00 100-60-62-000-7450 Repairs - furniture/carpet/blinds - stations 7 500.00 3,500.00 100-60-62-000-7450 Respiratory medical review 109 35.00 3,815.00 100-60-62-000-7450 SCAQMD/Cal OSHA permits 1 6,000.00 6,000.00 100-60-62-000-7450 Shop towel service 1 3,000.00 3,000.00 100-60-62-000-7450 TB testing - suppression & management 114 55.00 6,270.00 100-60-62-000-7450 Turnouts - repair & cleaning 65 100.00 6,500.00 100-60-62-000-7450 Wellness exams 109 595.00 64,855.00 100-60-62-000-7450 Wildland contract - CalFire (net) 1 294,670.00 294,670.00 Account 7450 - Services - other Totals Transactions 27 $503,357.00
124 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units Account 7535 - General household expense 100-60-62-000-7535 General station supplies 1 38,400.00 38,400.00 Account 7535 - General household expense Totals Transactions 1 $38,400.00 Account 7540 - Medical supplies 100-60-62-000-7540 EMS supplies - general 1 95,000.00 95,000.00 100-60-62-000-7540 First Care Provider - active shooter community EMS supplies 1 10,000.00 10,000.00 100-60-62-000-7540 Flu vaccines 12 166.00 1,992.00 100-60-62-000-7540 Hepatitis A vaccines 2 660.00 1,320.00 100-60-62-000-7540 Zoll Autopulse supplies 130 230.00 29,900.00 100-60-62-000-7540 Zoll CPR stat pads 13 464.00 6,032.00 100-60-62-000-7540 Zoll pediatric defib pads 4 233.00 932.00 Account 7540 - Medical supplies Totals Transactions 7 $145,176.00 Account 7550 - Vehicle maintenance 100-60-62-000-7550 CHO74 foam unit - annual service 1 1,500.00 1,500.00 100-60-62-000-7550 Detail & wax vehicles 60 85.00 5,100.00 100-60-62-000-7550 Electric Polaris - maintenance & battery repair 1 1,000.00 1,000.00 100-60-62-000-7550 Gas Ranger - maintenance & repair 1 400.00 400.00 100-60-62-000-7550 General vehicle maintenance 1 450,000.00 450,000.00 100-60-62-000-7550 Seat replacement - ME66 1 3,300.00 3,300.00 100-60-62-000-7550 Tire & wheel replacement 1 45,000.00 45,000.00 Account 7550 - Vehicle maintenance Totals Transactions 7 $506,300.00 Account 7555 - Equipment maintenance 100-60-62-000-7555 Appliance repair - stations 1 2,500.00 2,500.00 100-60-62-000-7555 Chain saws/saws/blowers/lawn equip - repair & maintenance 1 6,500.00 6,500.00 100-60-62-000-7555 EPCR, MDC, modem maintenance & support 1 1,000.00 1,000.00 100-60-62-000-7555 Fire extinguisher maintenance 1 2,500.00 2,500.00 100-60-62-000-7555 Hazmat air monitor - maintenance 1 5,000.00 5,000.00 100-60-62-000-7555 Hurst equipment - repair & maintenance 1 7,000.00 7,000.00 100-60-62-000-7555 Ladders - aerial - annual testing 1 6,000.00 6,000.00 100-60-62-000-7555 Ladders - general repair 1 6,000.00 6,000.00 100-60-62-000-7555 Ladders - ground - annual testing 1 6,000.00 6,000.00 100-60-62-000-7555 Nozzles - repair & maintenance 1 500.00 500.00 100-60-62-000-7555 Posi-check flow tester - annual calibration 1 1,200.00 1,200.00 100-60-62-000-7555 SCBA - air compressor maintenance 1 10,000.00 10,000.00 100-60-62-000-7555 SCBA - fit test machine calibration 1 500.00 500.00 100-60-62-000-7555 SCBA/oxygen cylinders - hydrostatic testing 1 6,000.00 6,000.00 100-60-62-000-7555 USAR equipment - maintenance 1 5,000.00 5,000.00 100-60-62-000-7555 Workout equipment - preventable maintenance 1 2,000.00 2,000.00 100-60-62-000-7555 Workout equipment - repairs 1 5,000.00 5,000.00 Account 7555 - Equipment maintenance Totals Transactions 17 $72,700.00 Account 7560 - Fuel 100-60-62-000-7560 Automotive fuel - all apparatus 1 225,000.00 225,000.00 Account 7560 - Fuel Totals Transactions 1 $225,000.00 Account 7570 - Structure maintenance 100-60-62-000-7570 Alarm maintenance - fire & security 1 2,000.00 2,000.00 100-60-62-000-7570 Alarm monitoring - fire & security 7 400.00 2,800.00
125 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units 100-60-62-000-7570 Backflow testing 35 50.00 1,750.00 100-60-62-000-7570 Carpet & upholstery cleaning 7 1,300.00 9,100.00 100-60-62-000-7570 Carpet replacement - dayroom #65 1 4,900.00 4,900.00 100-60-62-000-7570 Fire sprinkler systems - annual testing & maintenance 1 10,000.00 10,000.00 100-60-62-000-7570 Floor polishing - #62 entrance 2 350.00 700.00 100-60-62-000-7570 Fuel systems - maintenance 1 2,500.00 2,500.00 100-60-62-000-7570 Fuel systems - vapor recovery testing - unleaded tanks 2 1,500.00 3,000.00 100-60-62-000-7570 General repairs 1 20,000.00 20,000.00 100-60-62-000-7570 Generators & compressors - repair & maintenance 7 1,500.00 10,500.00 100-60-62-000-7570 HVAC - repair & maintenance 7 1,200.00 8,400.00 100-60-62-000-7570 Ice machines - repair & maintenance 7 400.00 2,800.00 100-60-62-000-7570 Landscape - back lot #66 1 8,000.00 8,000.00 100-60-62-000-7570 Landscape - maintenance & tree trimming 7 700.00 4,900.00 100-60-62-000-7570 Landscape - miscellaneous projects 1 10,000.00 10,000.00 100-60-62-000-7570 Landscape - monthly maintenance 12 1,000.00 12,000.00 100-60-62-000-7570 Overhead doors - repair & maintenance 1 10,000.00 10,000.00 100-60-62-000-7570 Painting - #61 living quarters 1 7,000.00 7,000.00 100-60-62-000-7570 Painting - general 1 5,000.00 5,000.00 100-60-62-000-7570 Pest control 12 400.00 4,800.00 100-60-62-000-7570 Plymovent - repair & maintenance 7 500.00 3,500.00 100-60-62-000-7570 Rolling gates -repair & maintenance 7 300.00 2,100.00 100-60-62-000-7570 Roof - 5 year maintenance service - #62, 63, 66 3 7,000.00 21,000.00 100-60-62-000-7570 Roof repairs - #67 1 4,200.00 4,200.00 100-60-62-000-7570 Roofs - repair & maintenance 1 5,000.00 5,000.00 100-60-62-000-7570 Room reconfigurement - Captain office #63 1 3,500.00 3,500.00 100-60-62-000-7570 Shower doors - replacement #62 5 800.00 4,000.00 100-60-62-000-7570 Shower doors - replacement #66 2 800.00 1,600.00 100-60-62-000-7570 Tiger tower - repair & maintenance 6 2,500.00 15,000.00 100-60-62-000-7570 Vacuum systems - repair & maintenance 1 500.00 500.00 100-60-62-000-7570 Video security/VoIP cabling & support - stations 1 5,000.00 5,000.00 Account 7570 - Structure maintenance Totals Transactions 32 $205,550.00 Account 8830 - Capital - structure improvements 100-60-62-000-8830 Air conditioner replacement - general 1 10,000.00 10,000.00 100-60-62-000-8830 Restroom remodel - #66 1 100,000.00 100,000.00 Account 8830 - Capital - structure improvements Totals Transactions 2 $110,000.00 Account 8840 - Capital - equipment 100-60-62-000-8840 Generator - #64 1 35,000.00 35,000.00 100-60-62-000-8840 Hurst electric/hydraulic multi-spreader cutter 1 13,869.00 13,869.00 100-60-62-000-8840 Radio - HT 800Mhz (20/21 Type 1) 3 5,184.00 15,552.00 100-60-62-000-8840 Radio - HT 800Mhz - replacements 8 6,500.00 52,000.00 100-60-62-000-8840 SCBA units (20/21 Type 1) 3 6,967.00 20,901.00 100-60-62-000-8840 Thermal imaging camera (20/21 Type 1) 1 15,400.00 15,400.00 100-60-62-000-8840 Thermal imaging camera - ME65 1 15,400.00 15,400.00 Account 8840 - Capital - equipment Totals Transactions 7 $168,122.00 Account 8850 - Capital - vehicles 100-60-62-000-8850 MDC/intercom/radios (20/21 Type 1) 1 58,850.00 58,850.00
126 CHINO VALLEY FIRE DISTRICT General Fund Expenditure Transactions 2020 Original Budget Number of G/L Account Transaction Cost per Unit Total Amount Units 100-60-62-000-8850 New BC unit 1 54,000.00 54,000.00 100-60-62-000-8850 New BC unit - bedshell 1 4,800.00 4,800.00 100-60-62-000-8850 New BC unit - radios/MDC/lights/sirens 1 50,000.00 50,000.00 Account 8850 - Capital - vehicles Totals Transactions 4 $167,650.00 Department 62 - Suppression Totals Transactions 299 $4,941,130.50 Division 60 - Emergency Services Totals Transactions 383 $5,140,806.50 Fund 100 - General Fund Totals Transactions 669 $7,835,100.50
127 CHINO VALLEY FIRE DISTRICT Long-Range Financial Planning Overview
In conjunction with its annual budget development process, the District prepares a 10-year long-range financial plan (LRFP). The District forecasts revenues and expenditures over the 10-year horizon based on a combination of historical averages, current budget and known and anticipated future budgetary impacts. These projections are used for financial, operating and strategic planning purposes.
The LRFP revenue projections are achievable yet conservative in nature, and expenditures are realistically forecast, based on the best available information at the time. The LRFP assumes Fire Station 68 coming online in mid-FY22 and Station 69 opening in FY28.
Property tax-related revenue assumptions are a critical aspect of the LRFP, since this revenue stream historically represent in excess of 90% over District revenues. The District works closely with its contracted property tax consultant to perform property tax allocation audits, trends analysis and tax increment verification. Property tax analysis includes:
Historical review and trend analysis; Projected fiscal impacts of ongoing and planned local real estate development; Assessments of general economic conditions on the local and regional economies and its related impact on tax assessed property values; Monitoring of business activities of principal property taxpayers within the District’s jurisdiction; Ongoing analysis of local property resales; Monitoring of the fiscal impact of county assessor temporary reassessments of property values during period of declining real estate values.
As salaries and benefits generally represent in excess of 80% of the District’s annual expenditures, labor-related costs represent the most significant expenditure projection in the District’s LRFP. Trend analysis, impacts of known future labor agreement commitments and detailed multi-year projections of District pension costs factor prominently into the forecast of salaries and benefits. In addition, capital outlay expenditure projections in the LRFP are based on anticipated replacement of major capital purchases in accordance with the District’s capital replacement schedule.
Annual revenues are generally projected to be sufficient to cover operating expenditures through FY22. The burden of additional projected operating costs associated Station 68 and the addition of a second battalion in conjunction with the new station opening, combined with the ramp-up of unfunded liability pension obligations, indicates the potential for substantial operating deficits for
128 CHINO VALLEY FIRE DISTRICT PAGE 2 LONG-RANGE FINANCIAL PLANNING OVERVIEW two to three years beginning in mid-FY23. Thereafter, the addition of Station 69 in FY28 would likely result in a similar multi-year deficit spending pattern.
The use of 115 Retirement Trust funds to fund a portion of annual pension expense may help to partially offset deficit spending, and in certain years it may be necessary to utilize Fund balance to cover operating deficits, in particular during the initial year or two after a new fire station opening. However, based on the current LRFP projections, additional strategies should be employed over time to address the potential for structural deficits associated primarily with the additional staffing for new fire stations, as well as for rising pension costs.
At the direction of the Board of Directors, management anticipates continuing efforts to further address long-term pension liabilities through the use of one-time and annual surplus monies, when available, toward advanced funding of pension obligations.
Key revenue and expenditure assumptions in the LRFP are as follows:
KEY LRFP ASSUMPTIONS FY21 FY22 FY23 FY24 FY25 FY26 FY27 FY28 Year 3 4 5 6 7 8 9 10 Property tax share/Current services 4% 4% 3.5% 3% 3% 3% 3% 3% Other revenue 3% 3% 3% 3% 3% 3% 3% 3% Salaries and benefits 2% 3% 2% 3% 2% 3% 2% 2% Services and supplies 2% 2% 2% 2% 2% 2% 2% 2%
Based on the LRFP, total Fund balance at June 30, 2028 is projected to amount to $20.2 million, compared to the June 30, 2020 projected balance of $25 million. With regard to the key assumptions outlined above, while the revenue projections beginning in FY24 are somewhat more conservatively based, the potential for economic downturn and a possible direct impact on revenue growth, has not been factored into the plan.
See the companion the Long-Range Financial Plan for additional information.
129 CHINO VALLEY FIRE DISTRICT Long-Range Financial Plan
2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 10-Year Outlook 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 YEAR 1 2 3 4 5 6 7 8 9 10 Revenues Property Tax Share (4% in Yr 3/4, 3.5% Yr 5, 3% after) $ 30,456,742 $ 31,791,296 $ 33,062,948 $ 34,385,466 $ 35,588,957 $ 36,656,626 $ 37,756,325 $ 38,889,014 $ 40,055,685 $ 41,257,355 Current Services (4% in Yr 3, 3.5% Yr 4, 3% after) 10,361,336 10,770,454 11,201,272 11,593,317 11,941,116 12,299,350 12,668,330 13,048,380 13,439,831 13,843,026 Other Revenue (3% annual increase) 2,639,000 2,324,000 2,393,720 2,465,532 2,539,498 2,615,682 2,694,153 2,774,978 2,858,227 2,943,974 Total Revenue $ 43,457,078 $ 44,885,750 $ 46,657,940 $ 48,444,314 $ 50,069,571 $ 51,571,658 $ 53,118,808 $ 54,712,372 $ 56,353,743 $ 58,044,355 Expenditures Salaries and benefits (3% in Yr 4, 6, 8; 2% all other yrs) $ 36,504,652 $ 36,706,596 $ 37,440,728 $ 38,563,950 $ 39,335,229 $ 40,515,286 $ 41,325,591 $ 42,565,359 $ 43,416,666 $ 44,285,000 Services and supplies (2% annual increase) 6,352,904 6,733,587 6,453,259 6,582,324 6,713,970 6,848,250 6,985,215 7,124,919 7,267,417 7,412,766 Capital Outlay 2,847,632 573,272 1,928,505 745,761 1,007,821 1,527,371 747,324 146,152 866,006 363,709 Unfunded Actuarial Liability Pmt Increases 435,118 945,318 1,366,718 1,612,148 1,861,098 1,861,098 1,861,098 1,861,098 Station No. 8 - Opening in mid-FY22 1,208,429 2,453,112 2,526,705 2,564,606 2,603,075 2,642,121 2,681,753 Third BC for Second Battalion in FY23 309,581 318,868 325,246 335,003 341,703 348,537 Station No. 9 - Opening in FY28 2,681,753 Accelerated Pension Funding (1/3 of PY Surplus) - 287,857 37,116 119,267 - - - 25,333 - Total Expenditures $ 45,705,188 $ 44,013,455 $ 46,545,467 $ 48,082,898 $ 51,305,698 $ 53,348,628 $ 53,809,080 $ 54,635,606 $ 56,420,344 $ 59,634,614
Net Operating Revenues over (under) Expenditures $ 599,522 $ 1,445,567 $ 2,328,835 $ 1,144,293 $ (109,039) $ (249,599) $ 57,052 $ 222,918 $ 824,737 $ (1,226,551) ALL Revenues over (under) Expenditures $ (2,248,110) $ 872,295 $ 112,473 $ 361,416 $ (1,236,127) $ (1,776,970) $ (690,272) $ 76,765 $ (66,601) $ (1,590,259) Net Revenues $ (2,248,110) $ 872,295 $ 112,473 $ 361,416 $ (1,236,127) $ (1,776,970) $ (690,272) $ 76,765 $ (66,601) $ (1,590,259)
Carryover of Available Unassigned Fund Balance 7,983,722 2,750,546 5,795,556 6,487,334 6,051,575 2,893,259 430,590 110,337 - - Other Fund Balance Changes $ (4,632,464) $ (1,890,761) $ (1,001,307) $ 540,938 $ 1,385,055 $ 345,210 $ (446,761) $ 529,064 $ 487,131 $ 2,435,532 Total Available Unassigned Fund Balance $ 2,750,546 $ 5,795,556 $ 6,487,334 $ 6,051,575 $ 2,893,259 $ 430,590 $ 110,337 $ - $ - $ - Committed - Emergency Contingency $ 7,617,531 $ 7,335,576 $ 7,757,578 $ 8,013,816 $ 8,550,950 $ 8,891,438 $ 8,968,180 $ 8,626,218 $ 8,072,486 $ 4,046,695 Cost of New Station(s) Base salaries & benefits per station $ 1,782,536 $ 1,809,274 $ 1,863,552 $ 1,891,506 $ 1,948,251 $ 1,977,474 $ 2,007,137 $ 2,037,244 $ 2,067,802 Staffing Coverage 334,680 339,700 349,891 355,140 365,794 371,281 376,850 382,503 388,240 Extra employees per admin/safety ratio 194,572 197,491 203,415 206,467 212,661 215,850 219,088 222,375 225,710 Total est. cost of staffing new station $ 2,311,788 $ 2,346,465 $ 2,416,859 $ 2,453,112 $ 2,526,705 $ 2,564,606 $ 2,603,075 $ 2,642,121 $ 2,681,753 Third BC for Second Battalion $ 288,893 $ 294,671 $ 303,511 $ 309,581 $ 318,868 $ 325,246 $ 335,003 $ 341,703 $ 348,537 Other Fund Balances Nonspendable - Deposits 69,622 69,622 69,622 69,622 69,622 69,622 69,622 69,622 69,622 69,622 Restricted - Section 115 Trust 5,786,956 5,786,956 5,786,956 5,786,956 5,786,956 5,786,956 5,786,956 5,786,956 5,786,956 5,786,956 Committed - Workers Comp Reserve 1,870,462 1,870,462 1,870,462 1,870,462 1,870,462 1,870,462 1,870,462 1,870,462 1,870,462 1,870,462 Committed - Equipment Replacement 1,495,872 1,497,633 677,304 1,064,235 1,258,419 986,554 1,547,973 2,661,101 3,023,663 3,849,737 Committed - Facility Acquisition & Maintenance 51,354 52,895 54,482 56,116 57,799 59,533 61,319 63,159 65,054 67,006 Committed - Compensated Absences 2,206,349 2,272,539 2,340,715 2,410,937 2,483,265 2,557,763 2,634,496 2,713,530 2,794,936 2,878,784 Assigned - Budget Transfers & Pension Funding 2,248,110 287,857 37,116 119,267 1,236,127 1,776,970 690,272 25,333 66,601 1,590,259 Unassigned 2,750,546 5,795,556 6,487,334 6,051,575 2,893,259 430,590 110,337 - - - Total Other Fund Balances $ 13,728,724 $ 11,837,964 $ 10,836,657 $ 11,377,595 $ 12,762,650 $ 13,107,860 $ 12,661,100 $ 13,190,164 $ 13,677,294 $ 16,112,827 Total Ending Fund Balance $ 24,096,801 $ 24,969,096 $ 25,081,569 $ 25,442,986 $ 24,206,859 $ 22,429,888 $ 21,739,617 $ 21,816,382 $ 21,749,781 $ 20,159,522
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131 GLOSSARY INFORMATION
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133 CHINO VALLEY FIRE DISTRICT Glossary of Terms
Account - A formal record that represents, in monetary units, resources, claims to resources, transactions or other events that result in changes to those resources and claims. Accounts Payable - Amounts owed for goods or services. Accounts Receivable - Amounts due to the District. Additional Discretionary Contribution - Amount(s) contributed to pension plan beyond the statutorially required employer minimum amount(s). Advanced Life Support - A higher level of emergency medical care, usually provided by paramedics. Typically includes invasive techniques such as IV therapy, intubation, and/or drug administration. Allocation - A sum of money alloted for a specific use, or a systematic distribution of costs between and among benefitting cost centers, departments, projects, etc. Annually Required Contribution - Actuarially determined annual amount due for obligations such as pension and post-retirement health plans. Apparatus - Vehicles for fighting or extinguishing fire, or for use in emergency medical response. Appropriations - Funds set aside by formal action for specific use. Asset - A financial resource, including cash, accounts receivable, and deposits or prepayments. Automatic Aid - Contractual agreement between two agencies, communities or departments to provide assistance with the nearest available resource to the incident without regard to jurisdictional boundaries. Automatic Vehicle Location - A means for automatically determining and transmitting the geographic location of a vehicle. AutoPulse - Automated, portable, battery-powered cardiopulmonary resuscitation device Basic Life Support - Emergency cardiopulmonary resuscitation; control of bleeding; treatment of shock and poisoning; stabilization of injuries and wounds; and basic first aid. Bi-annual - Every two years. Budget - Financial plan that serves as an estimate of future revenues and expenditures. Carryover (Rollover) - The transfer of budgeted revenue or expenditure from one fiscal year to another, generally due the anticipation of receipt or expenditure of funds in one year, which is not executed prior to year-end. Conflagration - A large and destructive fire that threatens human life, animal life, health, and/or property. It may also be described as a blaze or simply a large fire. A conflagration can begin accidentally, be naturally caused (wildfire), or intentionally created (arson). Deficit - Operating expenditures in excess of operating revenues within a financial reporting period. Depreciation - Depreciation reflects the wear and tear on a capital asset over it's useful life. CVFD utilizes the straight line method of depreciation. Front line apparatus is depreciated over 15 years, while equipment is depreciated over 5 years. Buildings and improvements other than buildings are depreciated over 30 years.
134 CHINO VALLEY FIRE DISTRICT Glossary of Terms
Discount Rate - Expected long-term rate of return on investment assets for pension and other similar obligations. Dwelling - A building, house or other place of shelter where people live. Encumbrance - Legal obligation or commitment of funds not yet expended, typically committed through a purchase order. Estimate - A projection or forecast, generally based on the use of historical data, assumptions, forecasts, etc. Expenditure - Payment, either in cash, by assuming a liability, or by surrendering an asset. Emergency Medical Technician - Specially trained and licensed healthcare professional certified to give emergency medical care to patients before they reach a healthcare facility. May provide basic life support services. First Responder - Person with specialized training who is among the first to arrive and provide assistance at the scene of an emergency, such as an accident or natural disaster. First responders include paramedics, emergency medical technicians, firefighters, police officers, and other trained professionals. Fiscal Year - Period of 12 consecutive months chosen by an entity as its accounting period, which may or may not be a calendar year. CVFD's fiscal year ends June 30. Fixed (Capital) Asset - Any tangible asset with a life of more than one year, used in an entity's operations. Front-Line - Primary use vehicles or apparatus. Fund Accounting - Method of accounting and presentation whereby assets and liabilities are grouped according to the purpose for which they are to be used. Generally used by government entities and not- for-profits. Fund Balance - The difference between General fund assets and liabilities. Classifications of fund balance include: nonspendable, restricted, committed, assigned and unassigned. General Fund - Because the District provides only fire protection services, all resources are accounted for in a single general fund. Generally Accepted Accounting Principles (GAAP) - Conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. The highest level of such principles are set by the Financial Accounting Standards Board (FASB). Governmental Accounting Standards Board (GASB) - Entity that has authority to establish standards of financial reporting for all units of government. Hazard - Danger, risk, peril or threat. Jurisdiction - Power or right of a legal or political agency to exercise its authority over a person, subject matter, or territory.
135 CHINO VALLEY FIRE DISTRICT Glossary of Terms
Liability - Debts or obligations owed by one entity (debtor) to another entity (creditor) payable in money, goods, or services. Long-Term - Generally matures, extends or applies for more than one year from the current date. Master Plan - Document which provides basic framework for establishing operating and capital budgets, as well as other financial commitments; intended to guide future growth and development of the District. Memorandum of Understanding - A legal document outlining the terms and details of an agreement between parties, including each party's requirements and responsibilities. Modified Accrual Basis - Recognizes revenues when when they becomes both measurable and available to finance expenditures of the current period. Expenditures are recognized when the fund liability is incurred. Mutual Aid - Organized, coordinated and cooperative reciprocal assistance in which personnel and equipment from participating surrounding fire departments and other appropriate emergency response agencies are utilized for fire or other generally larger scale emergencies. Occupancies - Within the context of building construction and building codes, occupancy refers to the use, or intended use, of a building, or portion of a building, for the shelter or support of persons, animals or property. Other Post-Retirement Benefits (OPEB) - Pensions, health care, life insurance and other benefits that are provided by an employer to retirees, their dependents, or survivors. Paramedic - Healthcare professional, specially trained and licensed to provide emergency medical services, including advanced life support. Pension Cost Sharing - Agreement or other arrangement whereby pension plan participants agree to pay some portion of pension costs beyond that which is statutorially required of the participant. Projection - Prospective financial statements that include one or more hypothetical assumptions. Purchase Order - Written, legally binding promise to pay for goods or services. Reserves - Generally synonomous with unassigned Fund balance. Connotes sufficient cash and other liquid assets available to meet ongoing expenditures while providing for some additional funds to be available for contingency purposes. Resolution - Formal approval of an action or policy, typically memorialized in written form. Revenues - Sales of products, merchandise, and services; and earnings from taxes, interest, dividends and rents. Reserve Unit - Back-up apparatus or other vehicle available to be placed in service if additional units are required and/or a primary vehicle or apparatus is out of service for repairs or other reasons. Standards of Cover - A comprehensive system for analyzing resource deployment, to determine whether a fire department is properly deployed to meet its community’s risks and expectations. Short-Term - Current; ordinarily due within one year.
136 CHINO VALLEY FIRE DISTRICT Glossary of Terms
Succession Development or Succession Planning - The intentional act of developing and training internal people with the potential to fill key technical, managerial and leadership positions. Suppression - Control and extinguishment of fire. Surplus - Excess of operating revenues over operating expenses within a financial reporting period. Tax - Charge levied by a governmental unit on income, consumption, wealth, or other basis. Triennial - Every three years. Turnouts - Personal protective clothing worn by fire personnel. Unfunded Actuarial Liability - Amounts owed for prior service obligations based on retirement or post-retirement benefit promises to current and former employees, as well as retirees. Unincorporated - Geographical areas outside the jurisdictional boundaries of incorporated cities. Wildland Urban Interface - Well-defined development presses up against or is immediately adjacent to open expanses of vegetation.
137 CHINO VALLEY FIRE DISTRICT Glossary of Acronyms
AC - Alternating Current ACLS - Advanced Cardiac Life Support ADMIN - Administration AED - Automated External Defibrillator AFFF - Aqueous Film Forming Foam AFG - Assistance to Firefighters Grant AFSS - Administrative Fire Service Section ALEERT - Advanced Law Enforcement Rapid Response Training ALS - Advanced Life Support APA - American Payroll Association ARC - Annual Required Contribution ATV - All Terrain Vehicle AVL - Automatic Vehicle Location A/V (AV) - Audio-Visual BA - Breathing Apparatus BBK - Best, Best & Krieger B/C (BC) - Battalion Chief BK - Bendix King BTLS - Basic Trauma Life Support CA - California CAD - Computer Aided Dispatch Cal Fire - California Department of Forrestry and Fire Protection CalPELRA - California Public Employees Labor Relations Association CalPERS - California Public Employees Retirement System CBRN - Chemical, biological, radiological and nuclear CCAI - California Conference of Arson Investigators CCAC - City Clerk's Association of California CCC - California Conservation Corp. CD - Compact Disc CDF - California Department of Forestry CE - Professional Continuing Education CEMO - California Emergency Management Organization CESA - California Emergency Services Association CFCA - California Fire Chief's Association CFED - California Fire, EMS and Disaster CFPI - California Fire Prevention Investigators
138 CHINO VALLEY FIRE DISTRICT Glossary of Acronyms
CFPO - California Fire Prevention Officers CHO - County Radio Designation for Chino Valley Fire District CICCS - California Incident Command Certification System CLO - Community Liaison Officer CMTA - California Municipal Treasurer's Association COB - Clerk of the Board CPAP - Continuous Positive Airway Pressure CPR - Cardiac Pulmonary Resuscitation CPS - Cooperative Personnel Services CPSA - California Peer Support Association CRR - Community Risk Reduction CSDA - California Special District's Association CSMFO - California Society of Municipal Finance Officer's Association CSTI - California State Training Institute CUPA - California Unified Program Agency CVIFD (CVFD) - Chino Valley Independent Fire District DC - Deputy Chief DECON - Decontamination DEHS - Department Environmental Health Services DFM - Deputy Fire Marshal DI - Deionized Water Systems DMV - Department of Motor Vehicles DVD - Digital Video Disk EAP - Employee Assistance Program ECG or EKG - Electrocardiogram EMS - Emergency Medical Services EMT - Emergency Medical Technician EPCR - Electronic Patient Care Record System ERP - Enterprise Resource Planning System ES- Emergency Services ESP - Electronic Speech Projection EVOC - Emergency Vehicle Operators Center FAIRA - Fire Agencies Insurance Risk Authority FC - Fire Chief FD - Fire District or Finance Director FDAC - Fire District Assocation of California
139 CHINO VALLEY FIRE DISTRICT Glossary of Acronyms
FDC - Fire Department Connection FDIC - Fire Department Instructor's Conference FEMA - Federal Emergency Management Administration FERC - Fire and Emergency Services Response Commission FF - Fire Fighter FFC - Federation of Fire Chaplains FF&E - Furniture, Fixtures & Equipment FP - Fire Prevention FPO - Fire Prevention Officer FPI - Fire Prevention Institute FRO - First Responder Operational FRO-NBC - First Responder Operational Nuclear Biological Chemical FTE - Full-Time Equivalent FY or FYE- Fiscal Year or Fiscal Year Ending GASB - Government Accounting Standards Board GFOA - Government Finance Officers Association GIS - Geographical Information Mapping System GPS - Global Positioning System Haz Mat (or HM) - Hazardous Materials HEP - Hepatitis HR - Human Resources HT - Handi-Talkie HVAC - Heating, Ventilating and Air Conditioning System IAFC - International Association of Fire Chiefs IAFF - International Association of Fire Fighters ICBO - International Conference of Building Officials ICC - International Code Council ICEMA - Inland Counties Emergency Medical Agency ICHIEFS - International Fire Chiefs Association ICISF - International Critical Incident Stress Foundation ICPC - International Conference of Police Chaplains ICS - Incident Command System ID - Identification IEFEA - Inland Empire Fire Explorer Association IFCI - International Fire Code Institute IFSTA - International Fire Service Training Assocation
140 CHINO VALLEY FIRE DISTRICT Glossary of Acronyms
IPMA - Inter Personal Management Association IT - Information Technology IV - Intravenous JEMS - Journal of Emergency Medical Services JPA - Joint Powers Authority LAFCO - Local Agency Formation Commission LCW - Liebert Cassidy Whitmore LPG - Liquid, Propane and Gas MCI - Mass Casualty Incident MDC - Mobile Data Computer ME - Medic Engine MHZ/Mghz - Megahertz MI - Myocardial Infarction MIG - Metal Inert Gas MOU - Memorandum of Understanding MSA - Mine Safety Apparatus MT - Medic Truck MVI - Multi-Victim Incident MVV - Mission, Vision and Values Statement NCCDAT - National Center for Chaplain Development NEAT - Neighborhood Emergency Action Team NFA - National Fire Academy NFCSS - National Fire Code Subscription Service NFDR - National Fire Danger Rating NFPA - National Fire Protection Association NFSA - National Fire Sprinkler Association NIOA - National Information Officers Association NTN - National Testing Network NWCG - National Wildfire Coordinating Group OES - Office of Emergency Services OPEB - Other Post Employment Benefits OSB - Oriented Strand Board OSHA - Occupational Safety and Health Administration OT - Overtime PALS - Pediatric Advanced Life Support PARMA - Public Agencies Risk Management Association
141 CHINO VALLEY FIRE DISTRICT Glossary of Acronyms
PAS - Personnel Accountability System PC - Penal Code or Personal Computer PDSI - Principal Decision Systems International PERLAC - Public Employer Labor Relations Association of California PERS - California Public Employee Retirement System PERSPAC - Public Employee Retirement System Political Action Committee PIO - Public Information Officer PIMS - Property Information Management System PIN - Personal Identification Number PUB ED - Public Education PRJ - Public Retirement Journal RIC - Rapid Intervention Crew RDA - Redevelopment Agency RMS - Record Management System ROSC - Return of Spontaneous Circulation QI - Quality Improvement SAC - Systems Advisory Committee for Inland Counties Emergency Medical Agency SB - San Bernardino SB 90 - Senate Bill 90, Mandated Costs SBCHMRA - San Bernardino County Hazardous Material Responders Association SBCTOA - San Bernardino County Training Officer's Association SBSO - San Bernardino County Sheriff's Office SCA - Sudden Cardiac Arrest SCAQMD - Southern California Air Quality Management District SCBA - Self-Contained Breathing Apparatus SCCA - Southern California Chaplains Association SDRMA - Special Districts Risk Management Association SHARPS - Biomedical Waste Such as Syringes and Injection Devices SHRM - Society of Human Resource Managers SIDS - Sudden Infant Death Syndrome SOC - Standards of Cover Assessment SOLAR - San Bernardino, Orange, Los Angeles and Riverside County SPAM - Unsoliciated or Unwanted Electronic Messages SS - Support Services STEMI - ST-Elevation Myocardial Infarction SWR - Swift Water Rescue
142 CHINO VALLEY FIRE DISTRICT Glossary of Acronyms
TB - Tuberculosis TBD - To Be Determined TC - Training Center TEWG - Terrorism Early Warning Group TFT - Task Force Tip TLVJ - Translargyngeal Ventilation Device TLO - Terrorism Liaison Officer TO - Training Officer TRA- Tax Rate Area UAL - Unfunded Actuarial Liability UBC- Uniform Building Code UFC - Uniform Fire Code UHF - Ultra High Frequency US - United States USAR/US&R - Urban Search and Rescue U&E - Uniform & Equipment VHF - Very High Frequency VOIP - Voice Over Internet Protocol WAN- Wide Area Network WEHAT - West End Hazardous Materials Team WMD - Weapons of Mass Destruction WT - Water Tender
143 For additional information, please visit our website at www.cvifd.org.
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