Clackamas Fire District #1 Board Meeting Briefing Packet
December 17, 2018 Click on the red page numbers to be instantly linked to the particular report.
To safely protect and preserve life and property
Board of Directors’ Meeting Monday, December 17, 2018 Meeting Location: Mt. Scott Fire Station 6:00 pm
AGENDA
REGULAR SESSION
I. CALL TO ORDER PER ORS 192.610 TO 192.690 ORS 192.650 – The meeting is being recorded.
II. CHANGES TO AGENDA
III. APPROVAL OF MINUTES OF THE REGULAR BOARD MEETING ON NOVEMBEER 19, 2018 (p. 5)
IV. PUBLIC COMMENT (The President will call for statements from citizens regarding District business, not to exceed three minutes per person.)
V. PRESENTATION OF ANNUAL AUDIT – Jarrard, Seibert, Pollard & Co. – CPA Russell Ries
VI. PRESENTATION OF SUPPLEMENTEMTAL BUDGET – Senior Accountant Anh Le
VII. PRESENTATION – Insurance Renewal with SDIS for longevity Credit and Rate Lock Guarantee Program – Agent of Record Jeff Griffin with Wilson-Heirgood Associates
V. BUSINESS – Action required B-1 Request Board Approval of Annual Audit – Senior Accountant Anh Le (p. 11)
B-2 Request Board Approval of Resolution 18-05 – Adopting and Appropriating a Supplemental Budget for Fiscal 2018-2019 – Senior Accountant Anh Le (p. 80)
B-3 Request Board Approval of Insurance Renewal with SDIS for Longevity Credit and Rate Lock Guarantee Program – Chief Charlton (p. 90)
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To safely protect and preserve life and property
VIII. OTHER BUSINESS – No action required. (These items will be presented individually by staff or other appropriate individuals. A synopsis of each item together with a brief statement of the action being requested shall be made by those appearing on behalf of an agenda item.)
OB-1 Legislative Update – Lobbyist Genoa Ingram
OB-2 Board Discussion of Work Session Summary of Special Districts Insurance Services Assessment – Chief Charlton
OB-3 Bond Update – Division Chief Corless
OB-4 Board Committee/Liaison Reports Executive Committee – President Syring/Director Wall Interagency Committee – Director Joseph/President Syring Foundation Liaison – Director Trotter Metro Policy Advisory Committee (MPAC) – Director Trotter
OB-5 Board Informational Updates/Comments
IX. INFORMATIONAL ONLY A. Divisional Reports R-1a. Chief’s Report – Verbal - Chief Fred Charlton
R-1b Business Services Division – Deputy Chief Doug Whiteley (p.111) R-1b.1 Business Services – Division Chief Josh Gehrke R-1b.2 Fire Prevention – Battalion Chief Burke Slater (p. 113)
R-1c Emergency Services Division – Deputy Chief Ryan Hari (p. 125) R-1c.1 Emergency Medical Services/Training – Division Chief Bill Conway (p. 127) R-1c.2 Operations – Division Chief Mike Corless (p. 142) R-1c.3 Volunteer Services – Volunteer Services Chief Steve Deters (p. 162) R-1c.4 Volunteer Services President’s Report – Verbal – President Ryan Kragero
R-1d Financial Services Division – Senior Accountant Anh Le (p. 165)
B. Correspondence (p. 190)
C. Informational Items (p. 195)
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To safely protect and preserve life and property
D. Next Meeting The next Board of Directors’ meeting will be on Monday, January 28, 2019 at 6:00 pm at Mt. Scott Station 5.
X. REGULAR BOARD MEETING RECESSED
XI. EXECUTIVE SESSION REGARDING PERFORMANCE EVALUATIONS OF PUBLIC OFFICERS AND EMPLOYEES PURSUANT TO ORS 192.660(2)(i)
XII. REGULAR BOARD MEETING RECONVENED
XIII. ADJOURNMENT
UPCOMING EVENTS: January 28 - Regular Board of Directors’ Meeting – 6:00 pm
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Clackamas Fire District #1
REGULAR BOARD OF DIRECTORS MEETING (This meeting was recorded.) November 19, 2018
I. CALL TO ORDER PER ORS 192.610 TO 192.690 ORS 192.650 – The meeting is being recorded.
President Syring called the meeting to order at 6:00 pm.
Present: Board of Directors Jay Cross, Thomas Joseph, Jim Syring, Don Trotter, and Marilyn Wall; Chief Fred Charlton; Deputy Chief Ryan Hari; Deputy Chief Doug Whiteley; Division Chief Bill Conway; Division Chief Mike Corless; Division Chief Josh Gehrke; Battalion Chief Burke Slater; Battalion Chief Brian Rooney; Battalion Chief Jonathan Scheirman; Volunteer Services Chief Steve Deters; Volunteer Association President Ryan Kragero; EMS Training Officer Lieutenant Mike Verkest; Finance Director Christina Day; DFM/Captain Mike Boumann; Senior Accountant Anh Le; Estacada Fire District #69 Interim Chief Jason Crowe and Director John Bresko; Courtney Dausz, financial legal counsel from Mersereau Shannon; Citizens Thelma Haggenmiller, John Kihlstrum, and Lowell Peterson; and Executive Assistant Karen Strejc.
II. CHANGES TO AGENDA Chief Charlton noted that item B-4 - Request Approval to Surplus UASI Apparatus – which was currently on the agenda would be tabled for the December Board meeting.
It was noted that Lobbyist Genoa Ingram was absent.
III. APPROVAL OF MINUTES OF THE REGULAR BOARD MEETING ON OCTOBER 15, 2018 AND THE BOARD WORK SESSION ON OCTOBER 30, 2018
The minutes from the regular board meeting on October 15, 2018 and the board work session on October 30, 2018 were unanimously approved as written.
IV. PUBLIC COMMENT None.
V. BUSINESS
B-1 Request Board Approval of Christina Day as Budget Officer for 2019-2020 Chief Charlton noted the approval of a budget officer was an action taken each year in November prior to preparing for the next year’s budget.
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11300 SE Fuller Road · Milwaukie, OR 97222 · 503-742-2600 · www.clackamasfire.com
Director Trotter moved and Director Joseph seconded the motion to approve Christina Day as the Budget officer for 2019-2020. The motion carried unanimously.
B-2 Request Board Approval of Resolution 18-04 – A Resolution Authorizing the Execution and Delivery of a Full Faith and Credit Financing Agreement in a Principal Amount Not to Exceed $10,000,000; Designating an Authorized Representative and Special Counsel; and Related Matters Finance Director Day shared that, if approved, the funds would be used for the new Administration Building, Training Center, and completion of bond funded projects. The resolution would give authority to do so.
Courtney Dausz, financial legal counsel, from Mersereau and Shannon was available to answer any questions regarding the loan.
Director Wall noted the Debt Management Policy stated that the Fire District must have plans for completion of current projects with capital improvement plans. Finance Director Day explained that all projects would qualify under the capital improvement plan.
Division Chief Corless noted that $5.3 million was remaining in the bond fund as of July 2018. As of the end of December 2018, the bond funds would be fully expended for replacing Stations 16 and 19. Finance Director Day shared that staff had already planned on having $500,000 transferred from the General Fund to the Capital Projects Fund to help complete these projects. If the loan was approved, it would cover the expenses needed for the capital improvements projects. The cost of the loan would be $725,000 per year if the entire $10 million was used. It was also noted that the policy debt service requirements were met. Discussion followed.
Chief Charlton inquired on whether proceeds from a future bond could pay off the $10 million loan, once the current bond debt was satisfied. Staff was working hard to locate cost efficiencies for the new Admin building and the Training Center. The urban renewal funds would need to be spent for the Admin building within five years. Chief Charlton noted a verbal agreement was made to extend the time to allow for the construction of the Admin building.
Director Trotter moved and Director Joseph seconded the motion to approve the Resolution Authorizing the Execution and Delivery of a Full Faith and Credit Financing Agreement in a Principal Amount Not to Exceed $10,000,000; Designating an Authorized Representative and Special Counsel; and Related Matter. The motion passed unanimously.
B-3 Request Board Discussion and Direction Regarding the Intergovernmental Agreement with Estacada Fire District #69 Chief Charlton shared that CFD received a letter from the EFD Board last month to extend the current IGA. The CFD Board decided at their October board meeting to table the discussion until the November board meeting as Director Wall was unable to be at the October board meeting. By waiting until the November meeting, the entire Board could provide direction to staff.
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Director Wall moved and Director Trotter seconded the motion to remove the Intergovernmental Agreement discussion with Estacada Fire District #69 from the table. The motion passed unanimously.
Director Joseph stood by the determination to terminate the IGA as of January 2019 until EFD agreed to the feasibility study.
EFD Director Bresko noted the cost of the internal audit was $25,000. Discussion followed regarding the IGA extension. EFD Director Bresko was asked why a six month extended contract was needed, if they would know by January 17, 2019 as to whether a feasibility study would be done or not. The maximum time for an extension was one month, and it was only to decide on whether to conduct a feasibility study. EFD Interim Chief Crowe noted there was discussion with their Board to have a work session after January 17 and they would have an answer to CFD on January 28.
EFD Interim Chief Crowe explained that their Board wanted to conduct a study to determine if services would continue on their own or if a merge was needed.
CFD would need time to strategically plan for services, if there was a merge with EFD. If EFD was unable to make a decision, then it was of the suggestion of Director Joseph that CFD couldn’t wait for an extended period of time for EFD to decide.
Discussion followed regarding the possibilities of moving forward with a one month IGA extension. Chief Charlton suggested scheduling an IGA meeting the week of January 21 to discuss further. Further discussion included not taking any action until after the EFD study was completed.
President Syring and Chief Charlton would draft a letter to the EFD Board explaining that the IGA would not be extended unless they agreed to a feasibility study.
B-4 Request Board Approval to Surplus UASI Apparatus The agenda item was tabled for the December board meeting.
VI. OTHER BUSINESS
OB-1 Legislative Update Lobbyist Genoa Ingram was absent.
OB-2 Board Discussion of Work Session Summary of Special Districts Insurance Services Assessment The Board was engaged with an SDIS assessment at their work session on October 30, which was a 90-minute discussion around six main areas. CFD would receive an additional 4% discount on insurance ratings due to the Board conducting this assessment.
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A summary would be sent out to the Board on Tuesday, November 20 and would discuss the summary at the December 17, 2019 board meeting.
OB-3 Bond Update Division Chief Corless noted the contractor was terminated and a new contractor was hired for Hilltop Station 16. The station would open in January 2019. Staff would determine the cost to complete the station.
Damascus Station 19 would be completed about six weeks after Hilltop Station 16.
OB-4 Board Committee/Liaison Reports
EMS Committee Director Cross reported of the ongoing partnership with AMR, projects EMS Training Officer Lieutenant Verkest was working on, and that Division Chief Conway and staff were continuing to work on the renewal or extension of the County’s contract with AMR.
Interagency Committee Director Joseph reported that the committee met with Clackamas River Water, which was an invaluable meeting. President Syring added that master planning and hydrant project updates were also discussed. Clackamas River Water expressed an interest to partner more now with CFD than in the past.
Foundation Liaison Director Trotter shared of the upcoming annual dinner/auction fundraiser on March 16, 2019. The Board and CFD employees would be receiving save the date information. This year’s theme would be, “Your rainbow to our pot of gold.”
The Foundation minutes from the Sept. 25, 2018 meeting were included in the October board packet.
Metro Policy Advisory Committee (MPAC) Director Trotter noted the discussion centered on accessory dwelling units in regards to having 800 square feet above a garage.
OB-5 Board Informational Updates/Comments Director Cross attended his first Oregon Fire Service Conference and heard good feedback regarding it. An active shooter presentation was given along with discussion on protecting firefighters on-scene.
Director Cross is on the Board of the Oregon Fire District Directors Association (OFDDA). CFD’s Wellness program was highlighted and President Syring noted that Health and Wellness Manager Goodrich and Wellness Specialist McVicker gave great presentations.
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Director Trotter shared that it was the third time CFD’s Wellness program had presented at the conference.
Director Wall expressed a thank you to the crews who responded to a house fire two doors down from her home on November 10, 2018. No one was home at the neighbor’s house time of the fire. (Note: Responding crews included: M303, E303, T302, BC302, HR305, E304, BC303, E301)
VII. INFORMATIONAL ONLY R-1a Chief’s Report Chief Charlton noted that in two hours from the day and time of this meeting, CFD’s Strike Team would return from helping at the Camp Fire in California. The team was demobilized from the fire the same morning as the meeting. There was rain in the forecast and there was hope that it would bring some relief.
There were several staff who would be promoted in the coming weeks. BC Josh Gehrke was promoted to Division Chief, Captain Nick Browne promoted to Battalion Chief, and Lieutenant Ted Willard promoted to Captain.
R-1b Business Services Division As submitted.
R-1b.1 Fire Prevention As submitted.
R-1c Emergency Services Division As submitted.
R-1c.1 Emergency Medical Services/Training As submitted.
R-1c.2 Operations As submitted.
Division Chief Corless agreed with Director Cross’ observation that CFD was trending down on structural fire calls year-to-date.
R-1c.3 Volunteer Services As submitted.
EMS training, drills, and station coverage was reported for the month of October, which was included in the board report contained within the board packet.
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R-1c.4 Volunteer Services President’s Report Volunteer Association President Kragero highlighted the leadership retreat and noted the Association would try to schedule quarterly meetings with CFD representatives.
The Volunteers supported with the annual tradition of an open house and Halloween festivities at the Eagle Creek Station 18.
R-1d Financial Services Division As submitted. It was noted that in the passing of November 15, property taxes were coming in. There would be additional taxes received and noted on next month’s report.
B. Correspondence Noted.
C. Informational Items Noted.
D. Next Meeting The next meeting will be on Monday, December 17, 2018 at 6:00 pm at Mt. Scott Station 5.
Volunteer Services Chief Deters shared that the Operation Santa Friends and Family Night would be Dec. 12, 2018 at 5:00 pm at the Station 14 Annex.
VIII. ADJOURNMENT President Syring adjourned the regular board meeting at 7:18 pm.
Staff and meeting attendees were invited to celebrate birthdays for Directors Cross and Trotter.
Karen Strejc Executive Assistant
______President Jim Syring Secretary Jay Cross
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B-1
Clackamas Fire District #1
Memo
TO: Board of Directors Chief Charlton FROM: Finance Director Christina Day CC: DATE: December 17, 2018 RE: Annual Audited Financial Report – Fiscal 2017-18
Action Requested Staff recommends approval of the audited financial statements for the Fiscal Year 2017-18.
Background The audit report for FY 2017-18 completed by Jarrard, Seibert, Pollard and Company LLC is attached. Included with the audit report are additional statements required by the Auditing Standards Board, a committee of the American Institute of Certified Public Accountants (AICPA). Russell Ries from Jarrard, Seibert, Pollard and Company LLC will be at the December Board meeting to review the report and answer any questions.
Recommendation Staff recommends approval of the audited financial statements for the Fiscal Year 2017-18.
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CLACKAMAS COUNTY FIRE DISTRICT #1
AUDIT REPORT
FOR THE YEAR ENDED JUNE 30, 2018 CLACKAMAS COUNTY FIRE DISTRICT #1
JUNE 30, 2018
BOARD OF DIRECTORS TERM EXPIRES
Marilyn Wall President June 30, 2019
Jim Syring Vice President June 30, 2019
Thomas Joseph Director June 30, 2019
Don Trotter Secretary/Treasurer June 30, 2021
Jay Cross Director June 30, 2021
All directors receive their mail at the address listed below
OFFICERS
Fred Charlton, District Fire Chief
ADMINISTRATION
Fred Charlton, Registered Agent 11300 SE Fuller Road Milwaukie, Oregon 97222 CLACKAMAS COUNTY FIRE DISTRICT #1 TABLE OF CONTENTS
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INDEPENDENT AUDITORS’ REPORT 2-4
REQUIRED SUPPLEMENTARY INFORMATION 2 Management’s Discussion and Analysis 5-8
BASIC FINANCIAL STATEMENTS Statement of Net Position 9 Statement of Activities 10 Balance Sheet – Governmental Funds 11 Reconciliation of Balance Sheet to Statement of Net Position – Governmental Funds 12 Statement of Revenues, Expenditures and Changes in Fund Balance – Governmental Funds 13 Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balance to the Statement of Activities – Governmental Funds 14 Statement of Fiduciary Net Position 15-16 Notes to Basic Financial Statements 17-38
REQUIRED SUPPLEMENTARY INFORMATION Schedule of Changes in the District’s Total OPEB Liability and Related Ratios 39 Schedule of Proportionate Share of Net Pension Liability and Contributions 40 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – General Fund 41 Notes to Required Supplementary Information 42
SUPPLEMENTARY INFORMATION Combining Balance Sheet – General Fund 43 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – General Fund 44 Schedule of Revenues Expenditures and Changes in Fund Balance – Budget and Actual Equipment Replacement Fund 45 Capital Projects Fund 46 Capital Construction Fund 47 PERS Reserve Fund 48 Combining Balance Sheet – Other Governmental Funds 49 Combining Schedule of Revenues, Expenditures and Changes in Fund Balance – Other Governmental Funds 50 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Debt Service Fund 51 Enterprise Fund 52
REPORTS ON LEGAL AND OTHER REGULATORY REQUIREMENTS Independent Auditors’ Report Required By Oregon State Regulations 53-54
OTHER INFORMATION Schedule of Taxable Property Values 55 Fiscal Year 2016 Representative Levy Rate (Clackamas County Tax Code 012-051) 56 Schedule of Major Taxpayers 57
INDEPENDENT AUDITORS’ REPORT
Board of Directors Clackamas County Fire District #1 Clackamas, Oregon
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, major fund, and the aggregate remaining fund information of Clackamas County Fire District #1 as of and for the year ended June 30, 2018, and the related notes to the financial statements, which collectively comprise the basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to error or fraud.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, major fund, and the aggregate remaining fund information of Clackamas County Fire District #1, as of June 30, 2018, and the respective changes in financial position thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis and the required supplementary information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although a part of the basic -2-
financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquires of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The General Fund Budgetary Comparison Schedule presented as Required Supplementary Information, as listed in the table of contents, has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America, and in our opinion is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The introductory section, combining and individual nonmajor fund financial statements, and other schedules, are presented for purposes of additional analysis and are not a required part of the basic financial statements.
The combining and individual nonmajor fund financial statements are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements are fairly stated in all material respects in relation to the basic financial statements as a whole.
The introductory section and other schedules have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.
The listing of board members containing their term expiration dates, located before the table of contents, and the other information, as listed in the table of contents have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them.
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Report on Other Regulatory Requirements
In accordance with Minimum Standards for Audits of Oregon Municipal Corporations, we have issued our report dated ______, 2018, on our consideration of compliance with certain provisions of laws and regulations, including the provisions of Oregon Revised Statutes as specified in Oregon Administrative Rules. The purpose of that report is to describe the scope of our testing of compliance and the results of that testing and not to provide an opinion on compliance.
JARRARD, SEIBERT, POLLARD & COMPANY, LLC Certified Public Accountants
West Linn, Oregon ______, 2018
By ______Russell T. Ries, Partner
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CLACKAMAS COUNTY FIRE DISTRICT #1 MANAGEMENT’S DISCUSSION AND ANALYSIS JUNE 30, 2018
As management of the Fire District, we offer readers of the Fire District’s financial statements a narrative overview and analysis of the financial statements of the Fire District for fiscal year ended June 30, 2018.
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the Fire District’s basic financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. The Fire District is a municipal corporation engaged in fire protection and emergency medical services, disaster preparedness, and other related emergency services.
FINANCIAL HIGHLIGHTS
The liabilities and deferred inflows of the Fire District exceeded its assets and deferred outflows at the close of the most recent fiscal year by $11,745,526. The Fire District’s total net position decreased by $4,652,565. The majority of the decrease is attributable to changes in pension and OPEB liabilities. Capital assets increased $15,301,163 to $42,688,447 during the year. Long-term debt decreased by $2,381,757 to $45,298,737. The net decrease is attributable to payment of bonded debt, loan payments to the City of Oregon City, payments on the promissory note for the Training Center property, payments to the 2015 general obligation bond issue, and payments on the 2017 general obligation bond issue.
FINANCIAL ANALYSIS
The Fire District’s total net position was $(11,745,526) at June 30, 2018. Of this amount, $(30,033,877) was unrestricted, $113,983 was restricted for special purposes and $18,174,368 was invested in fixed assets net of related debt. June 30, June 30, 2018 2017 % +/- Assets Cash and investments $ 29,364,643 $ 43,814,491 (33.0) Other assets 4,419,165 6,599,232 (33.0) Capital assets 42,688,447 27,387,284 55.9 Total assets 76,472,255 77,801,007 (1.7)
Deferred Outflows Pension items 18,743,008 28,901,055 (35.1) OPEB items 1,573,386 1,573,386 0.0
Liabilities Other liabilities 62,168,537 66,895,293 (7.1) Long-term liabilities 45,298,737 47,680,494 (5.0) Total liabilities 107,467,274 114,575,787 (6.2)
Deferred Inflows Pension items 365,443 91,164 100.0 OPEB items 701,458 701,458 0.0
Net Assets Investment in capital assets (net of related debt) 18,174,368 26,493,588 (31.3) Restricted for special purposes 113,983 46,364 100.0 Unrestricted (30,033,877) (33,632,913) (10.7) Total Net Assets $ (11,745,526) $ (7,092,961) $ (65.6) -5-
STATEMENT OF NET POSITION
During the current fiscal year, the Fire District’s net position decreased by $4,652,565. The key elements of the change in the Fire District’s net position for the year ended June 30, 2018 are as follows:
Assets: Cash and Investments decreased by $14,449,848 primarily due to investments in capital assets. Property tax receivable increased by $471,266 to $3,373,545. This represents taxes levied but not received. Deposits decreased by $2,322,752 predominately due to the receipt of prepaid fire apparatus’. The prepayment of the apparatus allowed the Fire District to take advantage of a prepayment discount from the manufacturer. Capital assets net of depreciation increased by $15,301,163, predominately due to depreciation expense not exceeding the investment the Fire District made in capital assets during the fiscal year. Deferred Outflows: Pension items are related to the GASB 68 reporting standard for pension liabilities and are reported at $18,743,008 at June 30, 2018. OPEB items are related to the GASB 75 reporting standard for OPEB liabilities and are reported at $1,573,386 at June 30, 2018.
Liabilities: 2015 GO Bond principal payments of $1,100,000 and bond premium amortization of $121,490 resulted in a year-end balance of $16,109,116. Payment on the 2010 Refunding Bond has reduced the Fire District’s obligations by a net $870,000. Payment to the City of Oregon City for the South End Station #17 and payment to a private party for property adjacent to the Training Center reduced the Fire District’s liabilities by $200,521. The Government Accounting Standards Board pronouncement #75 (GASB 75) requires the liability of employers to employees for defined benefit OPEB to be measured as the portion of the present value of projected benefit payments to be provided to current active and inactive employees that is attributed to those employees’ past periods of service, less the amount of the OPEB plan’s fiduciary net position. This year the OPEB liability is $9,869,516. Vacation liability increases or decreases year to year based on use and contract commitments. The liability increased by $84,274 to $2,839,883. Deferred Inflows: Pension items are related to the GASB 68 reporting standard for pension liabilities and are reported at $365,443 at June 30, 2018. OPEB items are related to the GASB 75 reporting standard for OPEB liabilities and are reported at $701,458 at June 30, 2018.
June 30, June 30, 2018 2017 % +/- Revenues Charges for service $ 2,680,694 $ 734,164 100.0 Operating grants and contributions 548,804 1,082,178 (49.3) General Revenues: Taxes and assessments 52,562,483 49,828,954 5.5 Miscellaneous 1,107,533 1,137,202 (10.5) Total revenues 56,899,514 52,782,498 7.8 Expenses Fire services 59,604,152 57,324,652 4.0 Interest on long-term debt 1,857,927 1,518,988 22.3 Total expenses 61,462,079 58,843,640 4.5
Change in net assets (4,652,565) (6,061,142) 23.2 Beginning net position (7,092,961) (5,401,596) (31.3) Merger – Boring Rural Fire - 4,369,777 (100.0) Ending net position $ (11,745,526) $ (7,092,961) (65.6) -6-
NOTES TO THE BASIC FINANCIAL STATEMENTS
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 17 to 38 of this report.
REQUIRED SUPPLEMENTAL INFORMATION
Changes in total OPEB liability and related ratios for the Fire District’s other post employment and pension obligations and budgetary comparison statement for the General Fund has been provided. The budget is adopted on the modified accrual basis.
The Fire District’s funds are broken into the following categories: General Fund, Equipment Replacement Fund, Capital Projects Fund, Enterprise Fund, Debt Service Fund, Capital Construction Fund, and PERS Reserve Fund. GASB 54 requires certain funds to be consolidated with the General Fund if the predominant funding source is from transfers from the General Fund. For the GASB 54 requirement the Fire District has consolidated the Equipment Replacement Fund, Capital Projects Fund, Capital Construction Fund, and the PERS Reserve Fund for reporting purposes. The activity of the individual funds is as follows:
General Fund The resources allocated in the General fund are for the day to day operations of the Fire District. The fund balance in the General Fund decreased by $409,192 due to current resources collected not exceeding planned expenditures.
Other Funds Other Funds include the Equipment Replacement Fund, Capital Projects Fund, Enterprise Fund, PERS Reserve Fund, Capital Construction Fund, and Debt Service Fund. The fund balances in these funds changed as follows:
Equipment Replacement Fund – The balance in this fund decreased by $421,864 as a result of current year capital outlay.
Capital Projects Fund (land and buildings) – The balance in the Capital Projects Fund increased by $134,220. The Fire District utilized funding in the Capital Projects Fund to make a payment to the City of Oregon City for a fire station, and make payments on the loan for the property adjacent to the Training Center.
Enterprise Fund – This fund earned $132 in revenue from interest accrued.
Debt Service Fund – The fund balance increased by $67,619 in the Debt Service Fund. The ending balance is $113,983.
PERS Reserve Fund – This was new fund budgeted beginning July 1, 2009 to prepare for the anticipated PERS employer rate increases for the 2011-13 biennium.
Capital Construction Fund – The balance in this fund decreased $16,320,097 primarily due to current year capital outlay of $17,053,194.
INVESTMENTS
The bulk of the Fire District’s cash assets are placed in the State of Oregon’s Local Government Investment Pool (LGIP), also known as the Oregon Short Term Fund (OSTF). At June 30, 2018 the Fire District had $29,024,363 invested with the LGIP. The current audit of the OSTF Fund indicates 100 percent funded status for overall assets placed with the fund as of June 30, 2018.
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CAPITAL ASSETS
At June 30, 2018, the Fire District had $42,688,447 invested in capital assets, including land, buildings, and equipment. This amount represents a net increase (including additions, deductions and depreciation) of $15,301,163. Fiscal Year 2017-18 additions are mainly the result of the purchase of fleet vehicles, fleet maintenance equipment, small equipment purchases, and construction in progress (stations #16 and #19 and the fleet/logistics center). The increase in net assets is attributable to depreciation of existing capital assets not exceeding the Fire District’s investment in capital assets.
LONG TERM DEBT
At June 30, 2018, the Fire District had long-term debt outstanding of $45,298,737 (PERS Bonds of $16,020,000), a promissory note for the purchase of the Training Center property for $693,175, the 2015 GO Bonds of $14,550,000, the 2017 GO Bonds of $11,220,000 and unamortized premiums totaling $2,815,562.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND RATES
The Fire District is primarily dependent upon property taxes for the funding of operations; therefore, the Fire District is affected by the local economic conditions. The budget for Fiscal 2018-19 has been approved by the board, and includes a conservative revenue increase related to property value increases/additions and increased expenses due to contract commitments.
CONTACTING THE FIRE DISTRICT’S FINANCIAL MANAGEMENT
Our financial report is designed to provide our citizens and creditors with a general overview of the Fire District’s finances and to show the Fire District’s accountability for the money it receives. If you have questions about this report or wish to request additional financial information, contact the Finance Director for Clackamas County Fire District #1, Christina Day at 503-742-2600 or email at [email protected].
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CLACKAMAS COUNTY FIRE DISTRICT #1 STATEMENT OF NET POSITION JUNE 30, 2018
Governmental Activities ASSETS:
Cash and investments $ 29,364,643 Property taxes receivable 3,373,545 Accounts receivable 572,634 Grants receivable 236,760 Prepaid items 18,784 Inventories 217,442 Capital Assets: Land, construction in progress 17,840,396 Trucks and equipment (net of depreciation) 24,848,051 Total assets 76,472,255
DEFERRED OUTFLOWS Pension items 18,743,008 OPEB items 1,573,386 20,316,394 LIABILITIES Accounts payable 2,546,231 Accrued interest payable 192,177 Payroll liabilities 637,578 Compensated absences 2,839,883 Net pension liability 46,083,152 Accrued OPEB liability 9,869,516 Due within one year: Bonds payable 2,131,236 Capital lease 82,160 Due in more than one year: Bonds payable 42,474,326 Capital lease 611,015 Total liabilities 107,467,274
DEFERRED INFLOWS Pension items 365,443 OPEB items 701,458 1,066,901
NET POSITION Net investment in capital assets 18,174,368 Restricted for special purposes 113,983 Unrestricted (30,033,877) Total net position $ (11,745,526)
(See accompanying notes to basic financial statements) -9-
CLACKAMAS COUNTY FIRE DISTRICT #1 STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2018
Function Revenues
Operating Net (Expenses) Revenues Charges for Grants and and Changes in Functions Expenses Services Contributions Net Assets
Fire Services $ 59,604,152 $ 2,680,694 $ 548,804 $ (56,374,654)
Interest on long-term debt 1,857,927 - - (1,857,927)
Total governmental activities $ 61,462,079 $ 2,680,694 $ 548,804 $ (58,232,581)
General Revenues:
Taxes 52,562,483 Miscellaneous 1,017,533 Total general revenues 53,580,016
CHANGE IN NET POSITION (4,652,565)
NET POSITION, beginning (7,092,961)
NET POSITION, ending $ (11,745,526)
(See accompanying notes to basic financial statements) -10-
CLACKAMAS COUNTY FIRE DISTRICT #1 BALANCE SHEET - GOVERNMENTAL FUNDS JUNE 30, 2018
Governmental Funds
Other General Governmental Fund Funds Total ASSETS Cash and investments $ 29,247,049 $ 117,594 $ 29,364,643 Taxes receivable 3,262,527 111,018 3,373,545 Accounts receivable 565,345 7,289 572,634 Grants receivable 236,760 - 236,760 Prepaid items 18,784 - 18,784 Inventories 217,442 - 217,442
Total assets $ 33,547,907 $ 235,901 $ 33,783,808
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities: Accounts payable $ 2,546,231 $ - $ 2,546,231 Payroll liabilities 637,578 - 637,578 769,632 Total liabilities 3,183,809 - 3,183,809
Deferred Inflows of Resources Unavailable revenue – property taxes 2,953,000 99,000 3,052,000 Total liabilities and deferred inflows 6,136,809 99,000 6,235,809
Fund Balances Non-spendable for – Inventory 217,442 - 217,442 Prepaid items 18,784 - 18,784 Restricted for – Debt payments - 113,983 113,983 Committed – Training classes - 22,918 22,918 Assigned for – Projected budgetary deficit 2,967,263 - 2,967,263 Future equipment purchases 477,777 - 477,777 Future capital projects 3,407,620 - 3,407,620 Multi-year projects 5,277,293 - 5,277,293 Employee retirement 1,048,484 - 1,048,484 Unassigned 13,996,435 - 13,996,435 Total fund balances 27,411,098 136,901 27,547,999
Total liabilities, deferred inflows and fund balances $ 33,547,907 $ 235,901 $ 33,783,808
(See accompanying notes to basic financial statements) -11-
CLACKAMAS COUNTY FIRE DISTRICT #1 RECONCILIATION OF BALANCE SHEET TO STATEMENT OF NET POSITION – GOVERNMENTAL FUNDS JUNE 30, 2018
Total Fund Balances – Governmental Funds $ 27,547,999
The cost of capital assets (land, buildings, furniture and equipment) purchased or constructed is reported as an expenditure in governmental funds. The Statement of Net Position includes those capital assets among the assets of the District as a whole.
Net Capital Assets 42,688,447
Pension related assets, deferred outflows, liabilities and deferred inflows are recognized on the Statement of Net Position but not in the governmental funds.
Deferred outflows for pension items 18,743,008 Pension liability (46,083,152) Deferred inflows for pension items (365,443)
(27,705,587)
OPEB related assets, deferred outflows, liabilities and deferred inflows are recognized on the Statement of Net Position but not in the governmental funds.
Deferred outflows for OPEB items 1,573,386 OPEB liability (9,869,516) Deferred inflows for OPEB items (701,458)
(8,997,588)
Long-term liabilities applicable to the District’s governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. All liabilities, both current and long term, are reported in the Statement of Net Position. (48,280,797)
Deferred revenue related to property taxes 3,052,000
NET POSITION $ (11,745,526)
(See accompanying notes to basic financial statements) -12-
CLACKAMAS COUNTY FIRE DISTRICT #1 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS FOR THE YEAR ENDED JUNE 30, 2018
Governmental Funds
Other Total Governmental Governmental General Funds Funds REVENUES Taxes $ 49,850,979 $ 2,239,990 $ 52,090,969 Contract income 1,867,494 - 1,867,494 Intergovernmental 553,636 - 553,636 Grant income 461,073 - 461,073 Earnings on investments 683,700 6,304 690,004 Miscellaneous 1,572,225 - 1,572,225
Total revenues 54,989,107 2,246,294 57,235,401
EXPENDITURES: Fire Protection Services: Personal services 47,836,012 - 47,836,012 Materials and services 6,016,202 - 6,016,202 Capital outlay 18,509,350 - 18,509,350 Debt service - 2,178,543 2,178,543 769,632 Total expenditures 72,361,564 2,178,543 74,540,107
Excess of Revenue Over (Under) Expenditures (17,372,457) 67,751 (17,304,706)
Other Financing Sources (Uses): Transfers in 865,000 - 865,000 Transfers out (865,000) - (865,000)
Net Change in Fund Balance (17,372,457) 67,751 (17,304,706)
Beginning Fund Balance 44,783,555 69,150 44,852,705
Ending Fund Balance $ 27,411,098 $ 136,901 $ 27,547,999
(See accompanying notes to basic financial statements) -13-
CLACKAMAS COUNTY FIRE DISTRICT #1 RECONCILIATION OF STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES TO STATEMENT OF ACTIVITIES – GOVERNMENTAL FUNDS JUNE 30, 2018
Net Changes in Fund Balances – Governmental Funds $ (17,304,706)
Receivables not meeting availability criteria (875,388)
Repayment of bond principal and capital leases is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position.
Bond payments 1,970,000 Capital lease payments 200,521 Amortization of bond premiums 211,236 2,381,757 Fixed asset additions are reported in governmental funds as expenditures. However, in the Statement of Activities, the cost of those assets is capitalized and allocated over their estimated useful lives as depreciation expense. This is the amount by which fixed asset additions exceeds depreciation. 15,323,125
Fixed asset deletions result in a gain or loss on the statement of activities due to the difference between the cost basis and accumulated depreciation for disposed items. (22,013)
Property tax revenue in the Statement of Activities differs from the amount reported in the governmental funds. In the governmental funds, which are on the modified accrual basis, the District recognizes a deferred revenue for all property taxes levied but not received, however in the Statement of Activities, there is no deferred revenue and the full property tax receivable is accrued. 471,514
Interest payable used in the governmental activities are not payable from current resources and therefore are not reported in the governmental funds. (15,927)
Change in accrued compensated absences (84,274)
Net change in pension related assets, deferred outflows, liabilities and deferred inflows (4,526,653)
Change in Net Position of Governmental Activities $ (4,652,565)
(See accompanying notes to basic financial statements) -14-
CLACKAMAS COUNTY FIRE DISTRICT #1 STATEMENT OF FIDUCIARY POSITION JUNE 30, 2018
Clackamas Fire Health Trust ASSETS:
Cash and investments $ 428,522
Liabilities -
NET POSITION Held in trust $ 428,522
(See accompanying notes to basic financial statements) -15-
CLACKAMAS COUNTY FIRE DISTRICT #1 STATEMENT OF FIDUCIARY NET POSITION FOR THE YEAR ENDED JUNE 30, 2018
Clackamas Fire Health Trust ADDITIONS:
Contributions $ 504,413 Investment earnings (losses) (14,632)
TOTAL ADDITIONS 489,781
DEDUCTIONS Benefits 61,259
CHANGE IN NET POSITION 428,522
NET POSITION – beginning -
NET POSITION - ending $ 428,522
(See accompanying notes to basic financial statements) -16-
CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
The basic financial statements of the District have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the District’s accounting policies are described below.
Reporting Entity
The District was organized under provisions of Oregon Statutes Chapter 478 for the purpose of providing fire protection and other emergency services. The Clackamas County Fire District #1 is a municipal corporation governed by an elected five member board. As required by accounting principles generally accepted in the United States of America, these financial statements present Clackamas County Fire District #1 (the primary government) and any component units. Component units, as established by GASB Statement 39 as amended by GASB 61, are separate organizations that are included in the District's reporting entity because of the significance of their operational or financial relationships with the District. The District has no component units.
Measurement Focus, Basis of Accounting and Basis of Presentation Government-Wide Financial Statements (GWFS)
The Statement of Net Position and the Statement of Activities were prepared using the economic resources measurement focus and the accrual basis of accounting. Revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place. Revenues, expenses, gains, losses, assets and liabilities resulting from non-exchange transactions are recognized in accordance with the requirements of GASB Statement No. 33 “Accounting and Financial Reporting for Non-exchange Transactions.”
The government-wide statements report information on the District irrespective of fund activity, and the fund financial statements report information using the District’s funds. The District has only “governmental activities” and one “program” as defined in the Statement.
In the process of aggregating data for the Statement of Net Position and the Statement of Activities, some amounts reported as interfund activity and balances in the funds were eliminated or reclassified. Interfund receivables and payables were eliminated to minimize the “grossing up” effect on assets and liabilities.
Fund Financial Statements
The accounts of the District are organized and operated on the basis of fund accounting. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum numbers of funds are maintained consistent with legal and managerial requirements.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED):
Governmental Fund Types
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.
Property taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the government.
Description of Funds
The District reports the following major fund:
General Fund
This fund accounts for all financial resources and expenditures of the District, except those required to be accounted for in another fund. The primary source of revenue is property taxes and the primary expenditures are for fire protection and administration.
In addition, the District reports the following fund type:
Clackamas Fire Health Trust – This trust fund accounts for health and welfare benefits accumulated for eligible retirees and their dependents. The trust is an independent, irrevocable trust governed by a separate board of trustees and administered on behalf of a third party administrator.
Budget
A budget is prepared and legally adopted for each fund on the modified accrual basis of accounting in the main program categories required by the Oregon Local Budget Law. The budgets for all funds are adopted on a basis consistent with generally accepted accounting principles. The District begins its budget process early in each fiscal year with the establishment of the budget committee. Recommendations are developed through late winter with the budget committee approving the budget in early spring. Public notices of the budget hearing are published generally in early spring with a public hearing being held approximately three weeks later. The board may amend the budget prior to adoption; however, budgeted expenditures for each fund may not be increased by more than ten percent. The budget is adopted and appropriations are made no later than June 30th.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED):
Expenditures budgets are appropriated at the following levels for each fund: Personal Services, Materials and Services, Capital Outlay, Interfund Transactions, Debt Service, and Operating Contingency.
Expenditures cannot legally exceed the above appropriations levels. Appropriations lapse at the fiscal year end. Supplemental appropriations may occur if the Board approves them due to a need which exists which was not determined at the time the budget was adopted.
Expenditures of the various funds were within authorized appropriation levels except personal service expenditures exceeded appropriations by $464,168 in the General Fund.
Property Taxes Receivable
In the Government-Wide Financial Statements uncollected property taxes are recorded on the Statement of Net Position. In the Fund Financial Statements property taxes that are collected within 60 days after year-end are considered measurable and available and, therefore, are recognized as revenue. The remaining balance is recorded as deferred inflows because it is not deemed available to finance operation of the current period. An allowance for doubtful accounts is not deemed necessary, as uncollectible taxes become a lien on the property. Property taxes are levied on all taxable property as of July 1, the beginning of the fiscal year, and become a lien on that date. Property taxes are payable on November 15, February 15, and May 15. Discounts are allowed if the amount due is received by November 15 or February 15. Taxes unpaid and outstanding on May 16 are considered delinquent.
Capital Assets
Capital assets are recorded at the original or estimated cost. Donated capital assets are recorded at their estimated fair market value on the date donated. The District defines capital assets as assets with an initial cost of more than $5,000 and an estimated life in excess of two years. Interest incurred during construction, maintenance and repairs that do not add to the value of the asset or materially extend assets’ lives are not capitalized. Capital assets are depreciated using the straight-line method over the following useful lives: 5 to 40 years.
Retirement Plans
Substantially all of the District’s employees are participants in the State of Oregon Public Employees Retirement System (PERS). For the purpose of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about fiduciary net position of PERS and additions to/deductions from PERS’s fiduciary net position have been determined on the same basis as they are reported by PERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED):
Use Of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Compensated Absences
It is the District’s policy to permit employees to accumulate earned unused vacation and sick pay benefits. There is no liability for unpaid accumulated sick leave since the District does not have a policy to pay any amounts when employees separate from service with the District. All unused vacation pay is accrued when earned in the government-wide financial statements. A liability for these amounts is reported in the governmental funds if they have matured, for example, as a result of employee resignation and retirements.
Net Position
Net position comprise the various net earnings from operations, nonoperating revenues, expenses and contributions of capital. Net position is classified in the following three categories:
Net Investment in Capital Assets – consists of all capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. Restricted – consists of external constraints placed on asset use by creditors, grantors, contributors, laws or regulations of other governments or constraints through constitutional provisions or enabling legislation. Unrestricted – consists of all other assets not included in the other categories previously mentioned.
When both restricted and unrestricted resources are available for use, it is the District’s policy to use restricted resources first, then unrestricted resources as they are needed.
Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the governmental activities. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over the life of the related debt. As permitted by GASB Statement No. 34 the cost of bond issuance will be amortized prospectively from the date of adoption of GASB Statement No. 34.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED):
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
Fund Balance
In March 2009, the GASB issued Statement No. 54, Fund Balance Reporting and Governmental Fund-type Definitions. The objective of this statement is to enhance the usefulness of fund balance information by providing clearer fund balance classifications that can be more consistently applied and by clarifying the existing governmental fund-type definitions. This statement establishes fund balance classifications that comprise a hierarchy based primarily on the extent to which a government is bound to observe constraints imposed on the use of the resources reported in governmental funds. Under this standard, the fund balance classifications of reserved, designated, and unreserved/undesignated were replaced with five new classifications – nonspendable, restricted, committed, assigned, and unassigned.
Nonspendable fund balance represents amounts that are not in a spendable form. The nonspendable fund balance represents inventories and prepaid items. Restricted fund balance represents amounts that are legally restricted by outside parties for a specific purpose (such as debt covenants, grant requirements, donor requirements, or other governments) or are restricted by law (constitutionally or by enabling legislation). Committed fund balance represents funds formally set aside by the governing body for a particular purpose. The use of committed funds would be approved by resolution. Assigned fund balance represents amounts that are constrained by the expressed intent to use resources for specific purposes that do not meet the criteria to be classified as restricted or committed. Authority to classify portions of ending fund balance as Assigned has been given to the Fire Chief and Finance Director Unassigned fund balance is the residual classification of the General Fund. Only the General Fund may report a positive unassigned fund balance. Other governmental funds would report any negative residual fund balance as unassigned.
The governing body has approved the following order of spending regarding fund balance categories: Restricted resources are spent first when both restricted and unrestricted (committed, assigned or unassigned) resources are available for expenditures. When unrestricted resources are spent, the order of spending is committed, assigned, and unassigned.
To preserve a sound financial system and to provide a stable financial base, the governing body has adopted a minimum fund balance policy in the General Fund. The policy states the District wants to maintain a minimum General Fund ending fund balance totaling 5 months of Personnel Services expenditures and 25 percent of the Materials & Services and Capital Outlay annual appropriations for expenditures.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED):
Deferred Outflows/Inflow of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net positions that applies to a future period(s) and so will not be recognized as on outflow of resources (expense/expenditure) until then. The government has two items that qualifies for reporting in the category (pension and opeb items).
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The District has three types of items, which qualifies for reporting in this category. The first unavailable revenue is in the governmental funds balance sheet for property taxes. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. The District’s statement of net position shows pension and opeb items as a Net Deferred Inflow.
NOTE B – CASH AND INVESTMENTS:
Oregon Revised Statutes (294.035) and District policy authorize the authority to invest in obligations of the U.S. Treasury and agencies, time certificates of deposit, bankers’ acceptances, repurchase agreements, and the State of Oregon Local Government Investment Pool. Such investments are stated at cost, increased by accretion of discounts and reduced by amortization of premiums, both computed by the straight-line method, which approximates fair value.
Cash and Investments at June 30 (recorded at cost) consisted of: Weighted Percent Average Carrying of Maturity Value Portfolio Years__ Demand Deposits $ 332,380 1.12% - Petty Cash 4,900 0.02% - Cash with Fiscal Agent 3,000 - - Mutual Funds – OPEB Trust 428,522 1.44% - Local Government Investment Pool 29,024,363 97.42% - Total $29,793,165
Cash and investments by restriction are reflected in the basic financial statements as follows: Governmental Fiduciary Total Activities Activities Government Unrestricted $ 29,269,967 $ 428,522 $ 29,698,489 Restricted 94,676 - 94,676 Total $ 29,364,643 $ 428,522 $ 29,793,165
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE B – CASH AND INVESTMENTS (CONTINUED):
Investments
The State Treasurer’s Local Government Investment Pool is not registered with the U.S. Securities and Exchange Commission as an investment company. The Oregon Revised Statutes and the Oregon Investment Council govern the State’s investment policies. The State Treasurer is the investment officer for the Council and is responsible for all funds in the State Treasury. These funds must be invested, and the investments managed, as a prudent investor would, exercising reasonable care, skill and caution. Investments in the Fund are further governed by portfolio guidelines issued by the Oregon Short-Term Fund Board, which establish diversification percentages and specify the types and maturities of investments. The portfolio guidelines permit securities lending transactions as well as investments in repurchase agreements and reverse repurchase agreements. The fund was in compliance with all portfolio guidelines at June 30, 2018. Amounts in the State Treasurer’s Local Government Investment Pool are not required to be collateralized. As of June 30, 2018 the fair value of the position in the LGIP is 100% of the value of the pool shares as reported in the Oregon Short Term Fund audited financial statements. There were no known violations of legal or contractual provisions for deposits and investments during the fiscal year. Fair Value Hierarchy
Various inputs are used in determining the fair value of investments. These inputs to valuation techniques are categorized into a fair value hierarchy consisting of three broad levels for financial statement purposes as follows:
Level 1 - unadjusted price quotations in active markets/exchanges for identical assets or liabilities, that each Fund has the ability to access.
Level 2 - other observable inputs (including, but not limited to, quoted prices for similar assets or liabilities in markets that are active, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the assets or liabilities (such as interest rates, yield curves, volatilities, loss severities, credit risks and default rates) or other market-corroborated inputs).
Level 3 - unobservable inputs based on the best information available in the circumstances, to the extent observable inputs are not available (including each Fund's own assumptions used in determining the fair value of investments).
The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). Accordingly, the degree of judgment exercised in determining fair value is greatest for instruments categorized in Level 3. The inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the fair value hierarchy classification is determined based on the lowest level input that is significant to the fair value measurement in its entirety.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE B – CASH AND INVESTMENTS (CONTINUED):
The categorization of a value determined for investments is based on the pricing transparency of the investments and is not necessarily an indication of the risks associated with investing in those securities.
The District categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The District has recorded its investments at fair value, and primarily uses the Market Approach to valuing each security. Assets are categorized by asset type, which is a key component of determining hierarchy levels. Asset types allowable per the District's investment policy generally fall within hierarchy level 1 and 2.
The District has the following recurring fair value measurements as of June 30, 2018:
Fair Value Measurements Using______Quoted Prices Significant Other Significant Active Markets in Observable Unobservable Totals as of Identical Assets Inputs Inputs June 30, 2018 Level 1 Level 2 Level 3 Investments Measured at Fair Value: Mutual Funds $ 428,522 $ 428,522 $ - $ -
Deposits Deposits with financial institutions include bank demand deposits. Oregon Revised Statutes require deposits to be adequately covered by federal depository insurance or deposited at an approved depository as identified by the Treasury.
Interest Rate Risk Oregon Revised Statutes require investments to not exceed a maturity of 18 months, except when the local government has adopted a written investment policy that was submitted to and reviewed by the OSTFB. The District does not have any investments that have a maturity date.
Credit Risk Oregon Revised Statutes does not limit investments as to credit rating for securities purchased from US Government Agencies or USGSE. The State Investment Pool is not rated.
Custodial Credit Risk At year-end, the District's net carrying amount of deposits was $332,380 and the bank balance was $604,039. Of these deposits, $250,000 was covered by federal depository insurance. Oregon Revised Statutes and District policy require depository institutions to maintain on deposit, with the collateral pool manager, securities having a value not less than 10% of their quarter-end public fund deposits if they are well capitalized, 25% of their quarter-end public fund deposits if they are adequately capitalized, or 110% of their quarter-end public fund deposits if they are undercapitalized or assigned to pledge 110% by the Office of the State Treasurer.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE C – CAPITAL ASSETS:
The changes in capital assets for the fiscal year ended June 30, 2018 are as follows:
June 30, 2017 Additions Deletions June 30, 2018 Non-Depreciable Land $ 1,997,162 $ 236,406 $ - $ 2,233,568 Construction in Progress $ 1,011,802 $ 14,711,865 $ (116,834) $ 15,606,828 Total Non-Depreciable 3,008,964 14,948,266 (116,834) 17,840,396
Depreciable Buildings 23,050,961 116,834 (55,312) 23,112,483 Trucks and Equipment 27,489,257 2,800,708 (1,753,165) 28,536,800 Total Depreciable 50,540,218 2,917,542 (1,808,477) 51,649,283
Less: Accumulated Depreciation Buildings 10,704,931 595,427 (33,299) 11,267,059 Trucks and Equipment 15,456,967 1,830,371 (1,753,165) 15,534,173 Total Accumulated Depreciation 26,161,898 2,425,798 (1,786,464) 26,801,232 Net Depreciable Capital Assets 24,378,320 491,744 (22,013) 24,848,051
Capital Assets, Net $ 27,387,284 $ 15,440,010 $ (138,847) $ 42,688,447
Commitments under construction contracts totaled $7,366,000 at June 30, 2018.
NOTE D – STATEWIDE LOCAL GOVERNMENT RETIREMENT SYSTEM:
Plan description
The Oregon Public Employees Retirement System (PERS) consisting of a single cost- sharing multiple-employee defined benefit plan. All benefits of the system are established by the legislature pursuant to Oregon Revised Statute (ORS) Chapters 238 and 238A. Oregon PERS produces an independently audited Comprehensive Annual Financial Report which can be found at http://www.oregon.gov/pers/Pages/section/financial_reports/financials.aspx. If the link is expired please contact Oregon PERS for this information.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE D – STATEWIDE LOCAL GOVERNMENT RETIREMENT SYSTEM (CONTINUED):
Benefits provided
1. PERS Pension (Chapter 238). The ORS Chapter 238 Defined Benefit Plan is closed to new members hired on or after August 29, 2003.
Pension Benefits
The PERS retirement allowance is payable monthly for life. It may be selected from 13 retirement benefit options. These options include survivorship benefits and lump-sum refunds. The basic benefit is based on years of service and final average salary. A percentage (2.0 percent for police and fire employees, 1.67 percent for general service employees) is multiplied by the number of years of service and the final average salary. Benefits may also be calculated under either a formula plus annuity (for members who were contributing before August 21, 1981) or a money match computation if a greater benefit results.
Death Benefits
Upon the death of a non-retired member, the beneficiary receives a lump-sum refund of the member’s account balance (accumulated contributions and interest). In addition, the beneficiary will receive a lump-sum payment from employer funds equal to the account balance, provided one or more of the following conditions are met:
the member was employed by a PERS employer at the time of death, the member died within 120 days after termination of PERS-covered employment, the member died as a result of injury sustained while employed in a PERS covered job, or the member was on an official leave of absence from a PERS-covered job at the time of death.
Disability Benefits
A member with 10 or more years of creditable service who becomes disabled from other than duty-connected causes may receive a non-duty disability benefit. A disability resulting from a job-incurred injury or illness qualifies a member (including PERS judge members) for disability benefits regardless of the length of PERS-covered service. Upon qualifying for either a non-duty or duty disability, service time is computed to age 58 (55 for police and fire members) when determining the monthly benefit.
Benefit Changes After Retirement
Members may choose to continue participation in a variable equities investment account after retiring and may experience annual benefit fluctuations due to changes in the market value of equity investments. Under ORS 238.360 monthly benefits are adjusted annually through cost-of-living changes. Under current law, the cap on the COLA will vary based on the amount of the annual benefit.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE D – STATEWIDE LOCAL GOVERNMENT RETIREMENT SYSTEM (CONTINUED):
2. OPSRP Pension Program (OPSRP DB). The ORS Chapter 238A Defined Benefit Pension Program provides benefits to members hired on or after August 29, 2003.
Pension Benefits
This portion of OPSRP provides a life pension funded by employer contributions. Benefits are calculated with the following formula for members who attain normal retirement age:
Police and fire: 1.8 percent is multiplied by the number of years of service and the final average salary. Normal retirement age for police and fire members is age 60 or age 53 with 25 years of retirement credit. To be classified as a police and fire member, the individual must have been employed continuously as a police and fire member for at least five years immediately preceding retirement.
General service: 1.5 percent is multiplied by the number of years of service and the final average salary. Normal retirement age for general service members is age 65, or age 58 with 30 years of retirement credit.
A member of the OPSRP Pension Program becomes vested on the earliest of the following dates: the date the member completes 600 hours of service in each of five calendar years, the date the member reaches normal retirement age, and, if the pension program is terminated, the date on which termination becomes effective.
Death Benefits
Upon the death of a non-retired member, the spouse or other person who is constitutionally required to be treated in the same manner as the spouse, receives for life 50 percent of the pension that would otherwise have been paid to the deceased member.
Disability Benefits
A member who has accrued 10 or more years of retirement credits before the member becomes disabled or a member who becomes disabled due to job-related injury shall receive a disability benefit of 45 percent of the member’s salary determined as of the last full month of employment before the disability occurred.
Benefit Changes After Retirement
Under ORS 238A.210 monthly benefits are adjusted annually through cost-of-living changes. The cap on the COLA will vary based on the amount of the annual benefit.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE D – STATEWIDE LOCAL GOVERNMENT RETIREMENT SYSTEM (CONTINUED)
3. OPSRP Individual Account Program (OPSRP IAP)
Pension Benefits
Participation in OPERS defined benefit pension plans also participate in their defined contribution plan. An Individual Account Program (IAP) member becomes vested on the date the employee account is established or on the date the rollover account was established. If the employer makes optional employer contributions for a member, the member becomes vested on the earliest of the following dates: the date the member completed 600 hours of service in each of five calendar years, the date the member reaches normal retirement age, the date the IAP is terminated, the date the active member becomes disabled, or the date the active member dies.
Upon retirement, a member of the OPSRP IAP may receive the amounts in his or her employee account, rollover account, and vested employer account as a lump-sum payment or in equal installments over a 5-, 10-, 15-, 20 year period or an anticipated life span option. Each distribution option has a $200 minimum distribution limit.
Death Benefits
Upon the death of a non-retired member, the beneficiary receives in a lump-sum the member’s account balance, rollover account balance, and vested employer optional contribution account balance. If a retired member dies before the installment payments are completed, the beneficiary may receive the remaining installment payments or choose a lump-sum payment.
Contributions
Six percent of covered payroll is withheld from general service and fire employees.
PERS funding policy provides for monthly employer contributions at actuarially determined rates. These contributions, expressed as a percentage of covered payroll, are intended to accumulate sufficient assets to pay benefits when due. The funding policy applies to the PERS Defined Benefit Plan and the Other Postemployment Benefit Plans. The State of Oregon and certain schools, community colleges, and political subdivision have made unfunded actuarial liability payments and their rates have been reduced. Employer contributions for the year ended June 30, 2018 were $5,795,014, excluding amounts to fund employer specific liabilities. The rates based on a percentage of payroll, first became effective July 1, 2017. The rates in effect for the fiscal year ended June 30, 2018 were 23.83% for Tier One/Tier Two Payroll, 12.01% for OPSRP Payroll General Service, and 16.78% for OPSRP Police and Fire Payroll.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE D – STATEWIDE LOCAL GOVERNMENT RETIREMENT SYSTEM (CONTINUED)
Pension Assets, Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions
At June 30, 2018, the District reported a net pension liability of $46,083,152 for its proportionate share of the plan net pension liability. The net pension liability was measured as of June 30, 2017, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of December 31, 2015 rolled forward to June 30, 2017. The District's proportion of the net pension liability was based on a projection of the District's long-term share of contributions to the pension plan relative to the projected contributions of all participating entities, actuarially determined. At June 30, 2018, the District's proportion was 0.34186219%, which increased from its proportion measured as of June 30, 2017 which was 0.34630769%.
For the year ended June 30, 2018, the District's recognized pension expense of $10,395,306. At June 30, 2018, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows of Resources__ of Resources_
Differences between expected and actual experience $ 2,228,601 $ - Changes in assumptions 8,400,137 - Net difference between projected and actual earnings on pension plan investments 474,765 - Changes in proportion and differences between employer contributions and proportionate share of contributions 1,844,491 365,443 District contributions subsequent to the measurement date 5,795,014 - $ 18,743,008 $ 365,443
Amounts reported as deferred outflows of resources related to pension will be recognized in pension expense as follows:
Year ended June 30: 2019 $ 2,648,444 2020 6,368,500 2021 4,421,824 2022 (935,722) 2023 79,505 $ 12,582,551
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE D – STATEWIDE LOCAL GOVERNMENT RETIREMENT SYSTEM (CONTINUED):
Changes Subsequent to the Measurement Date
As described above, GASB 67 and GASB 68 require the Total Pension Liability to be determined based on the benefit terms in effect at the Measurement Date. Any changes to benefit terms that occurs after that date are reflected in amounts reported for the subsequent Measurement Date. However, paragraph 80f of GASB 68 requires employers to briefly describe any changes between the Measurement Date and the employer’s reporting date that are expected to have a significant effect on the employer’s share of the collective Net Pension Liability, along with an estimate of the resulting changes, if available.
We are not aware of any changes subsequent to the June 30, 2017 Measurement Date that meet this requirement.
The total pension liability in the June 30, 2017 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:
Inflation 2.50 percent Salary increases 3.50 percent overall payroll growth; salaries for individuals are assumed to grow at 3.50 percent plus assumed rates of merit/longevity increases based on service Investment rate of return 7.50 percent, net of pension plan investment expense, including inflation
Cost of living adjustments (COLA) Blend of 2.00% COLA and graded COLA (1.25%/0.15%) in accordance with Moro decision; blend based on service
Healthy retirees and beneficiaries: RP-2000 Sex-distinct, generational per Scale BB, with collar adjustments and set-backs as described in the valuation. Active members: Mortality rates are a percentage of healthy retiree rates that vary by group, as described in the valuation. Disabled retirees: Mortality rates are a percentage (70% for males, 95% for females) of the RP-2000 sex distinct, generational per Scale BB disabled mortality table.
The actuarial assumptions used in the June 30, 2017 valuation were based on the results of a 2014 actuarial experience study published September 23, 2015.
Assumed Asset Allocation:
Low High OIC Asset Class/Strategy Range Range Target Cash 0.0% 3.0% 0.0% Debt Securities 15.0% 25.0% 20.0% Public Equity 32.5% 42.5% 37.5% Private Equity 14.0% 21.0% 17.5% Real Estate 9.5% 15.5% 12.5% Alternative Equity 0.0% 12.5% 12.5% Opportunity Portfolio 0.0% 3.0% 0.0% Total 100.00%
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE D – STATEWIDE LOCAL GOVERNMENT RETIREMENT SYSTEM (CONTINUED):
Long-term expected rate of return
To develop an analytical basis for the selection of the long-term expected rate of return assumption, in July 2015 the PERS Board reviewed long-term assumptions developed by both Milliman’s capital market assumptions team and the Oregon Investment Council’s (OIC) investment advisors. Each asset class assumption is based on a consistent set of underlying assumptions, and includes adjustment for the inflation assumption. These assumptions are not based on historical returns, but instead are based on a forward-looking capital market economic model. For more information on the Plan’s portfolio, assumed asset allocation, and the long-term expected rate of return for each major asset class, calculated using both arithmetic and geometric means, see PERS’ audited financial statements at: http://www.oregon.gov/pers/docs/financial_reports/2016_cafr.pdf.
Compounded Annual Return Asset Class Target Allocation (Geometric) Core Fixed Income 8.00% 4.00% Short-Term Bonds 8.00% 3.61% Bank/Leveraged Loans 3.00% 5.42% High Yield Bonds 1.00% 6.20% Large/Mid Cap US Equities 15.75% 6.70% Small Cap US Equities 1.31% 6.99% Micro Cap US Equities 1.31% 7.01% Developed Foreign Equities 13.13% 6.73% Emerging Market Equities 4.12% 7.25% Non-US Small Cap Equities 1.88% 7.22% Private Equity 17.50% 7.97% Real Estate (Property) 10.00% 5.84% Real Estate (REITS) 2.50% 6.69% Hedge Fund of Funds – Div. 2.50% 4.64% Hedge Fund – Event-driven 0.63% 6.72% Timber 1.88% 5.85% Farmland 1.88% 6.37% Infrastructure 3.75% 7.13% Commodities 1.88% 4.58%
Total 100.00%
Assumed Inflation – Mean 2.50%
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE D – STATEWIDE LOCAL GOVERNMENT RETIREMENT SYSTEM (CONTINUED):
Discount rate
The discount rate used to measure the total pension liability was 7.50 percent for the Defined Benefit Pension Plan. The projection of cash flows used to determine the discount rate assumed that contributions from plan members and those of the contributing employers are made at the contractually required rates, as actuarially determined. Based on those assumptions, the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments for the Defined Benefit Pension Plan was applied to all periods of projected benefit payments to determine the total pension liability.
Sensitivity of the District’s proportionate share of the net pension liability to changes in the discount rate
The following presents the District's proportionate share of the net pension liability calculated using the discount rate of 7.50 percent, as well as what the District's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.50 percent) or 1-percentage-point higher (8.50 percent) than the current rate:
1% Decrease (6.50%) Discount Rate (7.50%) 1% Increase (8.50%) District’s proportionate share of the net pension liability (asset) $ 78,534,106 $ 46,083,152 $ 18,948,146
Pension plan fiduciary net position
Detailed information about the pension plan’s fiduciary net position is available in the separately issued Oregon PERS System – GASB 68 reporting summary dated February 20, 2018.
Additional disclosures related to Oregon PERS not applicable to specific employers are available online at the below website, or by contacting PERS at the following address: PO Box 23700, Tigard, OR 97281-3700, http://www.oregon.gov/pers/EMP/docs/er_general_information/opers_gasb_68_disclosure_in formation_revised.pdf.
Payable to PERS
At June 30, 2018, the District reported a payable of $244,000 for the outstanding amount of contributions due to PERS for the year.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE E – LONG-TERM DEBT:
The changes in long-term debt for the year ended June 30, 2018 is comprised of the following:
Governmental General Activities:
Outstanding Outstanding Due Within July 1, 2017 Additions Deductions June 30, 2018 One Year
2017 GO Bonds $ 11,220,000 $ - $ - $ 11,220,000 $ 120,000 2015 GO Bonds 15,650,000 - 1,100,000 14,550,000 800,000 2005 PERS Bonds 16,890,000 - 870,000 16,020,000 1,000,000 Oregon City Loan Payable – Fire Station 123,134 - 123,134 - - Promissory Note 770,562 - 77,387 693,175 82,160 Accrued Compensated Absences 2,755,609 2,839,883 2,755,609 2,839,883 2,839,883 Unamortized Premiums 3,026,798 - 211,236 2,815,562 211,236 Totals $ 50,436,103 $ 2,839,883 $ 5,137,366 $48,138,620 $ 5,053,279
Future debt service requirements for bonds payable and loans payable are as follows:
2015 GO Bonds 2005 PERS Bonds Year Principal Interest Principal Interest 2018 – 2019 $ 800,000 $ 612,600 $ 1,000,000 $ 798,545 2019 – 2020 925,000 572,600 1,135,000 749,955 2020 – 2021 1,000,000 526,350 1,285,000 694,805 2021 – 2022 1,050,000 476,350 1,445,000 630,504 2022 - 2023 1,175,000 423,850 1,615,000 558,196 2024 – 2028 6,630,000 1,210,300 9,540,000 1,382,606 2029 – 2032 2,970,000 134,400 - -
Totals $14,550,000 $3,956,450 $16,020,000 $ 4,814,611
Promissory Note - Training Facility 2017 GO Bonds Totals Year Principal Interest Principal Interest Principal Interest 2018 – 2019 $ 82,160 $ 39,356 $ 120,000 $ 436,400 $ 2,002,160 $ 1,886,901 2019 – 2020 87,227 34,288 125,000 431,600 2,272,227 1,788,443 2020 – 2021 93,070 28,442 170,000 426,600 2,548,070 1,676,197 2021 – 2022 98,319 23,196 240,000 419,800 2,833,319 1,549,850 2022 – 2023 104,905 16,610 250,000 410,200 3,144,905 1,408,856 2024 – 2028 227,494 15,541 2,780,000 1,796,050 10,505,000 4,404,497 2029 – 2032 - - 7,535,000 791,000 19,177,494 925,400
Totals $ 693,175 $ 157,433 $11,220,000 $4,711,650 $42,483,175 $13,640,144
The Accrued Compensated Absences are considered to be current liabilities.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE F – RISK MANAGEMENT:
The Fire District is exposed to various risks of loss related to torts, theft of, damage to, and destruction of assets, errors and omissions, injuries to employees and natural disasters. The Fire District purchases commercial insurance to minimize its exposure to these risks. Settled claims have not exceeded this commercial coverage for any of the past three years. NOTE G – OTHER POST EMPLOYMENT BENEFITS:
EARLY RETIREMENT POST-EMPLOYMENT BENEFITS PLAN
General Information about the OPEB Plan
Plan description and benefits provided. The District’s defined benefit OPEB plan, Early Retirement Post-Employment Benefits Plan, provides OPEB employees enrolled in a District health plan immediately prior to retirement and eligible for retirement under PERS, or the surviving spouse of an employee who would have been eligible. The younger spouse of a retiree who is Medicare eligible is also eligible for implicit medical benefits through the District until the spouse is Medicare eligible (implicit) and a maximum monthly benefit paid by the District on behalf of the retiree to offset District health insurance premiums. The benefit is payable until the retiree reaches Medicare eligibility (explicit). Early Retirement Post- Employment Benefits Plan is a single-employer defined benefit OPEB plan administered by the District. Oregon Revised Statutes 243.303 grants the authority to establish and amend the benefit terms and financing requirements to the District Board. No assets are accumulated in a trust that meets the criteria in paragraph 4 of Statement 75.
Employees covered by benefit terms. At June 30, 2017, the following employees were covered by the benefit terms:
Inactive employees or beneficiaries currently receiving benefit payments 53 Active employees 227 280
Total OPEB Liability
The District’s total OPEB liability of $9,869,516 was measured as of June 30, 2017, and was determined by an actuarial valuation as of that date.
Actuarial assumptions and other inputs. The total OPEB liability in the June 30, 2017 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified:
Inflation 2.5 percent Salary increases 3.00 percent, average, including inflation Discount rate 3.58 percent Healthcare cost trend rates 2.0 percent for 2018, increasing 0.5 percent per year to an ultimate rate of 5.0 percent for 2024 and later years Dental cost trend rates 5.0 percent for 2018, decreasing 0.5 percent per year to an ultimate rate of 3.0 percent for 2024 and later years
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE G – OTHER POST EMPLOYMENT BENEFITS (Continued):
The discount rate was based on the June 29, 2017 rate in the 20-year General Obligation Municipal Bond Index published by Bond Buyer.
Mortality rates were based on the RP-2000 Healthy Annuitant Mortality Table for Males and Females, as appropriate, with adjustments for mortality improvements based on Scale BB.
The District, based upon recommendations made the Plan’s actuary, sets the actuarial assumptions. Mortality and withdrawal rates are generally intended to match those selected by the Oregon PERS Actuary used to value benefits under Oregon PERS.
Changes in the Total OPEB Liability
Total OPEB Liability (a) Balance at 6/30/16 $ 5,820,465 Changes for the year: Service cost 417,309 Interest 204,559 Changes of benefit terms 2,681,546 Differences between expected and actual experience (771,255) Changes in assumptions or other inputs 1,729,942 Benefit payments (213,050) Net changes 4,049,051 Balance at 6/30/17 $ 9,869,516
Changes of benefit terms reflect the addition of an explicit benefit under the District’s TIPO to fund premium offsets for eligible employees.
Changes of assumptions and other inputs are as follows:
Retirement rates for Fire employees have been increased due to the District’s expectation that firefighters will retire at rates higher than those used in the Oregon PERS valuation. The increased retirement rates resulted in a significant increase in liabilities from the prior valuation. The assumed rate at which eligible employees enter the plan upon retirement increased from 65% to 100% from the prior valuation based on the District’s expected experience. This change resulted in a significant increase in liabilities from the prior valuation.
Sensitivity of the total OPEB liability to changes in the discount rate. The following presents the total OPEB liability of the District, as well as what the District’s total OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (2.58%) or 1- percentage-point higher (4.58%) than the current discount rate:
1% Decrease (2.58%) Discount Rate (3.58%) 1% Increase (4.58%) Total OPEB liability $ 10,922,158 $ 9,869,516 $ 8,927,574
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE G – OTHER POST EMPLOYMENT BENEFITS (Continued):
Sensitivity of the total OPEB liability to changes in the healthcare cost trend rates. The following presents the total OPEB liability of the District, as well as what the District’s total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1- percentage-point lower (6.0% increasing to 7.0%) or 1-percentage-point higher (8.0% increasing to 9.0%) than the current healthcare cost trend rates:
1% Decrease (6.0% Healthcare Cost Trend Rates 1% Increase (8.0% Increasing to 7.0%) (7.0% increasing to 8.0%) increasing to 9.0%)
Total OPEB liability $ 8,698,186 $ 9,869,516 $ 11,262,061
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB
At June 30, 2018, the District reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
Deferred Outflows Deferred Inflows of Resources__ of Resources_
Differences between expected and actual experience $ - $ 701,458 Changes of assumptions or other inputs 1,573,386 - Total $ 1,573,386 $ 701,458
Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:
Year ended June 30: 2019 $ 86,759 2020 86,759 2021 86,759 2022 86,759 2023 86,759 Thereafter 438,133
Retirement Health Insurance Account (RHIA)
Plan Description
The District contributes to the PERS Retirement Health Insurance Account (RHIA) for each of its eligible employees. RHIA is a cost-sharing multiple-employer defined benefit other postemployment benefit plan administered by PERS. RHIA pays a monthly contribution toward the cost of Medicare companion health insurance premiums of eligible retirees. ORS 238.420 established this trust fund. Authority to establish and amend the benefit provisions of RHIA reside with the Oregon Legislature. The plan is closed to new entrants after January 1, 2004. PERS issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to Oregon Public Employees Retirement System, P.O. Box 23700, Tigard, OR 97281-3700.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE G – OTHER POST EMPLOYMENT BENEFITS (Continued):
Funding Policy
Because RHIA was created by enabling legislation (ORS 238.420), contribution requirements of the plan members and the participating employers were established and may be amended only by the Oregon Legislature. ORS require that an amount equal to $60 or the total monthly cost of Medicare companion health insurance premiums coverage, whichever is less, shall be paid from the RHIA established by the employer, and any monthly cost in excess of $60 shall be paid by the eligible retired member in the manner provided in ORS 238.410. To be eligible to receive this monthly payment toward the premium cost the member must: (1) have eight years or more of qualifying service in PERS at the time of retirement or receive a disability allowance as if the member had eight years or more of creditable service in PERS, (2) receive both Medicare Parts A and B coverage, and (3) enroll in a PERS-sponsored health plan. A surviving spouse or dependent of a deceased PERS retiree who was eligible to receive the subsidy is eligible to receive the subsidy if he or she (1) is receiving a retirement benefit or allowance from PERS or (2) was insured at the time the member died and the member retired before May 1, 1991.
Participating employers are contractually required to contribute to RHIA at a rate assessed each year by PERS, currently 0.53% of Tier 1 and Tier 2 payroll and 0.45% of OPSRP annual covered payroll. The Oregon PERS Board of Trustees sets the employer contribution rate. It is based on the annual required contribution of the combined participant employers. This is an amount actuarially determined in accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) of the plan over a closed period not to exceed 30 years. The District’s contributions to RHIA for the year ended June 30, 2018 were $141,972 which equaled the required contribution for the year.
NOTE H – RISK MANAGEMENT:
The District established the Health Self-Insurance Plan during the 2011-2012 fiscal year. The Health Self-Insurance is used to pay employee medical bills, vision, and administrative fees. The District purchases commercial insurance for claims in excess of coverage provided by the Health Self-Insurance Plan and for all other risks of loss. The claim liability of $1,025,000 reported in the funds at June 30, 2018 is based on the requirements of Governmental Accounting Standards Board Statement No. 10, which requires that a liability for claims be reported if information prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements and the amounts of the loss can be reasonably estimated.
NOTE I – SHORT-TERM DEBT:
The District uses a taxable line of credit to help meet current cash flow needs. The various rate line of credit is with Key Bank and may not exceed $1 million.
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2018
NOTE J – COMMITMENTS AND CONTINGENCIES:
Grant Programs
Certain grantors may conduct audits of the expenditures of funds under contracts to determine eligibility under applicable regulations and contract provisions. In the event unallowable expenditures have been made, a liability for repayment of those funds could exist. However, it is the opinion of management that all applicable regulations and contract provisions, that have a material effect on the accompanying financial statements, have been complied with.
Ground Lease
In July, 2017, the Board approved entering into a ground lease with Clackamas Community College (Landlord) for an initial term of 20 years with an option to extend an additional 30 years. Initial annual base rent is $33,000 with annual increases of 2%. 45% of base rent is due at the beginning of the initial term and annually thereafter with 55% of base rent deferred and becoming due owing and payable upon the expiration on earlier termination of the lease, subsequent to Landlord’s obligation to purchase improvements at a sliding scale of $4 million for a sale occurring during year 20 or earlier of lease to $900,000 for a sale occurring 40 years or later.
NOTE K – TAX ABATEMENTS:
The District is subject to tax abatements granted by the State of Oregon’s Business Development Department (BDD). This program has the stated purpose to stimulate and protect economic success in such areas of the state by providing tax incentives for employment, business, industry and commerce and by providing adequate levels of complementary assistance to community strategies for such interrelated goals as environmental protection, growth management and efficient infrastructure.
Under the BDD program, companies commit to expand or maintain facilities and employment in the state, establish a new business in the state, or relocate an existing business to the state. In the case of the District, state-granted abatements have resulted in reductions of property taxes, which the Clackamas County administers as a temporary reduction in the assessed value of the property involved. The abatement agreements stipulate a percentage reduction of property taxes, which can be up to 100 percent.
Information relevant to these abatements for the year ended June 30, 2018 is as follows:
Amount Abated Tax Abatement Program: During the Year
Enterprise Zone (ORS 285c.175) $ 74,652
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REQUIRED SUPPLEMENTARY INFORMATION
CLACKAMAS COUNTY FIRE DISTRICT #1 REQUIRED SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED JUNE 30, 2018
SCHEDULE OF THE PROPORTIONATE SHARE OF THE NET PENSION LIABILITY
(a) (b) (b/c) Plan fiduciary Employer’s Employer’s (c) NPL as a net position as Year proportion of proportionate share District’s percentage a percentage of Ended the net pension of the net pension covered of covered the total pension June 30, liability(asset)(NPL) liability(asset)(NPL) payroll payroll__ liability____
2018 0.34186219% $ 46,083,152 $28,244,965 163.16% 83.10%
2017 0.34630769% $ 51,998,825 $26,799,963 194.03% 80.50%
2016 0.3263833% $ 18,739,171 $24,803,359 75.55% 91.87%
2015 0.31940553% $ (7,240,012) $21,263,236 (34.05)% 103.59%
These schedules are presented to illustrate the requirements to show information for 10 years. However, until a full 10-year trend has been compiled, information is presented only for the years for which the required supplementary information is available.
SCHEDULE OF CONTRIBUTIONS
Contributions in Contributions Year Statutorily relation to the Contribution Employer’s as a percent Ended required statutorily required deficiency covered of covered _June 30, contribution contribution___ (excess)__ payroll__ payroll___
2018 $5,795,014 $ 5,795,014 $ - $30,834,520 18.80%
2017 $3,993,675 $ 3,993,675 $ - $28,244,965 14.14%
2016 $3,979,579 $ 3,979,579 $ - $26,799,963 14.84%
2015 $3,829,135 $ 3,829,135 $ - $24,803,359 15.4%
These schedules are presented to illustrate the requirements to show information for 10 years. However, until a full 10-year trend has been compiled, information is presented only for the years for which the required supplementary information is available.
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CLACKAMAS COUNTY FIRE DISTRICT #1 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE – BUDGET AND ACTUAL - GENERAL FUND FOR THE YEAR ENDED JUNE 30, 2018
Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES: Taxes $ 50,919,674 $ 50,254,464 $ 49,850,979 $ (403,485) Contract income 469,147 1,675,291 1,867,494 192,203 Earnings on investments 158,000 450,000 478,626 28,626 Grants - 450,804 461,073 10,269 Miscellaneous 1,107,861 1,357,861 1,558,736 200,875 Total revenues 52,654,682 54,188,420 54,216,908 28,488
EXPENDITURES: Personal services 45,328,106 47,371,844 47,836,012 (464,168) Materials and services 6,187,051 6,222,051 6,016,202 205,849 Capital outlay 737,891 737,891 638,886 99,005 Contingency 2,306,326 1,761,326 - 1,761,326 Total expenditures 54,559,374 56,093,112 54,491,100 1,602,012
Excess of Revenues Over (Under) Expenditures (1,904,692) (1,904,692) (274,192) 1,630,500
Other Financing Sources (Uses): Transfers In 365,000 365,000 365,000 - Transfers Out (500,000) (500,000) (500,000) - Total Other Financing Sources (Uses) (135,000) (135,000) (135,000) -
Net Change in Fund Balance (2,039,692) (2,039,692) (409,192) 1,630,500
FUND BALANCE, Beginning 18,261,560 17,719,684 17,609,116 (110,568)
FUND BALANCE, Ending $ 16,221,868 $ 15,679,992 $ 17,199,924 $ 1,519,932
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CLACKAMAS COUNTY FIRE DISTRICT #1 NOTES TO REQUIRED SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED JUNE 30, 2018
NOTE A – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY:
Budgetary Information
The District prepares its annual operating budget under the provisions of the Oregon Municipal Budget Law. In accordance with those provisions, the following process is used to adopt the annual budget:
Local Budget law process requires that certain, specific actions must happen as a local government prepares its annual budget. The process can be broken down into four phases.
Phase 1 begins the process. The budget officer puts together a proposed budget. The budget officer must prepare the proposed budget in a format designed by the Department of Revenue. The format meets the requirements set out in the statutes.
Phase 2 is when the budget committee approves the budget. The budget committee reviews the proposed budget, listens to comments from citizens, and then approves the budget. Special public notices are required before the budget committee’s first meeting.
Phase 3 includes adopting the budget and, when appropriate, certifying property taxes to the county tax assessor. This phase includes a special hearing of the government body and specific public notices, including a summary of the approved budget. Special forms must also be used to notify the county assessor of the local government’s property tax levy.
Phase 4 occurs during the fiscal year when the local government is operating under the adopted budget. This phase includes changes to the adopted budget. Changes to the adopted budget must be made before additional money is spent or money is spent for a different purpose than described in the adopted budget.
The level of control at which expenditures may not legally exceed appropriations is the object category level by department within a fund. The Budget Act recognizes the following object categories as the minimum legal level of control by department within a fund: Personal Services Material and Supplies Other Services and Charges Capital Outlay Debt Service Interfund Transfers
All transfers of appropriations between departments and supplemental appropriations require Board approval. The Director may transfer appropriations between object categories within a department without Board approval. Supplemental appropriations must also be filed with the Office of State Auditor and inspector.
Basis of Accounting
The budget is prepared on the modified accrual basis of accounting.
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SUPPLEMENTARY INFORMATION
CLACKAMAS COUNTY FIRE DISTRICT #1 COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - GENERAL FUND FOR THE YEAR ENDED JUNE 30, 2018
EQUIPMENT CAPITAL CAPITAL PERS REPLACEMENT PROJECT CONSTRUCTION RESERVE GENERAL FUND FUND FUND FUND TOTAL REVENUES: Taxes $ 49,850,979 $ - $ - $ - $ - $ 49,850,979 Contract Income 1,867,494 1,867,494 Earnings on Investments 478,626 2,260 13,877 179,461 9,476 683,700 Intergovernmental 553,636 553,636 Miscellaneous 1,558,736 13,489 1,572,225 Grants 461,073 - - - - 461,073
Total Revenues 54,216,908 15,749 13,877 733,097 9,476 54,989,107
EXPENDITURES: Fire Protection Services: Personal Services 47,836,012 47,836,012 Materials and Services 6,016,202 6,016,202 Capital Outlay 638,886 437,613 379,657 17,053,194 18,509,350
Total Expenditures 54,491,100 437,613 379,657 17,053,194 - 72,361,564
Excess of Revenues Over (Under) Expenditures (274,192) (421,864) (365,780) (16,320,097) 9,476 (17,372,457)
Other Financing Sources (Uses): Proceeds from Bond Issue - Debt issuance costs including underwriter's discount - Transfers In 365,000 500,000 - - 865,000 Transfers Out (500,000) - - - (365,000) (865,000) Special Items: Proceeds from sale of real estate - - - - -
Net Change in Fund Balance (409,192) (421,864) 134,220 (16,320,097) (355,524) (17,372,457) . Beginning Fund Balance 17,609,116 899,641 3,273,400 21,597,390 1,404,008 44,783,555
Merger - Boring Rural Fire District -
Ending Fund Balance $ 17,199,924 $ 477,777 $ 3,407,620 $ 5,277,293 $ 1,048,484 $ 27,411,098 ` CLACKAMAS COUNTY FIRE DISTRICT #1 COMBINING BALANCE SHEET - GENERAL FUND JUNE 30 2018
EQUIPMENT CAPITAL CAPITAL PERS GENERAL REPLACEMENT PROJECT CONSTRUCTION RESERVE FUND FUND FUND FUND FUND TOTAL ASSETS Cash and Investments $ 17,548,510 $ 477,777 $ 3,407,620 $ 6,764,658 $ 1,048,484 $ 29,247,049 Accounts Receivable 565,345 - - - - 565,345 Taxes Receivable 3,262,527 - - - - 3,262,527 Grants Receivable 236,760 236,760 Inventories 217,442 217,442 Prepaid Items 18,784 18,784
Total Assets $ 21,849,368 $ 477,777 $ 3,407,620 $ 6,764,658 $ 1,048,484 $ 33,547,907
LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES
Liabilities: Accounts Payable $ 1,058,866 $ - $ - $ 1,487,365 $ - $ 2,546,231 Accrued Wages and Payroll Taxes 637,578 - - - - 637,578
Total Liabilities 1,696,444 - - 1,487,365 - 3,183,809
Deferred Inflows of Resources: Unavailable Revenue - Property Taxes 2,953,000 - - - - 2,953,000
Total Deferred Inflows of Resources 2,953,000 - - - - 2,953,000
Fund Balances Non-Spendable 236,226 236,226 Assigned: - Projected Budgetary Deficit 2,967,263 - - - - 2,967,263 Future Equipment - 477,777 - - - 477,777 Capital Projects - - 3,407,620 - - 3,407,620 Multi-Year Projects 5,277,293 5,277,293 Employee retirement 1,048,484 1,048,484 Unassigned 13,996,435 - - - - 13,996,435
Total Fund Balances 17,199,924 477,777 3,407,620 5,277,293 1,048,484 27,411,098
Total Liabilities, Deferred Inflows of Resources and Fund Balances $ 21,849,368 $ 477,777 $ 3,407,620 $ 6,764,658 $ 1,048,484 $ 33,547,907
CLACKAMAS COUNTY FIRE DISTRICT #1 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE – BUDGET AND ACTUAL - EQUIPMENT REPLACEMENT FUND FOR THE YEAR ENDED JUNE 30, 2018
Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES: Sale of surplus property $ 40,000 $ 40,000 $ 13,489 $ (26,511) Earnings of investments 5,000 5,000 2,260 (2,740) Total revenues 45,000 45,000 15,749 (29,251)
EXPENDITURES: Capital outlay 438,000 438,000 437,613 387 Contingency 25,000 25,000 - 25,000 Total expenditures 463,000 463,000 437,613 25,387
Excess of Revenues Over (Under) Expenditures (418,000) (418,000) (421,864) (3,864)
Other Financing Sources (Uses): Transfers In - - - - Total Other Financing Sources (Uses) - - - -
Net Change in Fund Balance (418,000) (418,000) (421,864) (3,864)
FUND BALANCE, Beginning 882,967 882,967 899,641 16,674
FUND BALANCE, Ending $ 464,967 $ 464,967 $ 477,777 $ 12,810
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CLACKAMAS COUNTY FIRE DISTRICT #1 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE – BUDGET AND ACTUAL - CAPITAL PROJECTS FUND FOR THE YEAR ENDED JUNE 30, 2018
Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES: Earnings on investments $ 14,000 $ 14,000 $ 13,877 $ (123)
EXPENDITURES: Capital outlay 2,537,389 2,537,389 379,657 2,157,732
Excess of Revenues Over (Under) Expenditures (2,523,389) (2,523,389) (365,780) 2,157,609
Other Financing Sources (Uses): Transfers In 500,000 500,000 500,000 -
Net Change in Fund Balance (2,023,389) (2,023,389) 134,220 2,157,609
FUND BALANCE, Beginning 2,523,389 2,523,389 3,273,400 750,011
FUND BALANCE, Ending $ 500,000 $ 500,000 $ 3,407,620 $ 2,907,620
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CLACKAMAS COUNTY FIRE DISTRICT #1 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE – BUDGET AND ACTUAL - CAPITAL CONSTRUCTION FUND FOR THE YEAR ENDED JUNE 30, 2018
Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES: Earnings on investments $ 100,000 $ 100,000 $ 179,461 $ 79,461 Intergovernmental - - 553,636 553,636 Total revenue 100,000 100,000 733,097 633,097
EXPENDITURES: Capital outlay 18,144,842 18,144,842 17,053,194 1,091,648
Excess of Revenues Over (Under) Expenditures (18,044,842) (18,044,842) (16,320,097) 1,724,745
FUND BALANCE, Beginning 18,474,831 18,474,831 21,597,390 3,122,559
FUND BALANCE, Ending $ 429,989 $ 429,989 $ 5,277,293 $ 4,847,304
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CLACKAMAS COUNTY FIRE DISTRICT #1 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE – BUDGET AND ACTUAL - PERS RESERVE FUND FOR THE YEAR ENDED JUNE 30, 2018
Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES: Earnings on investments $ 6,000 $ 6,000 $ 9,476 $ 3,476
EXPENDITURES: Contingency 50,000 50,000 - 50,000
Excess of Revenues Over (Under) Expenditures (44,000) (44,000) 9,476 53,476
Other Financing Sources (Uses): Transfers Out (365,000) (365,000) (365,000) -
Net Change in Fund Balance (409,000) (409,000) (355,524) 53,476
FUND BALANCE, Beginning 1,403,974 1,403,974 1,404,008 34
FUND BALANCE, Ending $ 994,974 $ 994,974 $ 1,048,484 $ 53,510
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CLACKAMAS COUNTY FIRE DISTRICT #1 COMBINING BALANCE SHEET – OTHER GOVERNMENTAL FUNDS JUNE 30, 2018
Governmental Funds
Debt Service Enterprise Fund Fund Total ASSETS Cash and investments $ 94,676 $ 22,918 $ 117,594 Accounts receivable 7,289 - 7,289 Taxes receivable 111,018 - 111,018
Total assets $ 212,983 $ 22,918 $ 235,901
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
DEFERRED INFLOWS OF RESOURCES Unavailable revenue – property taxes 99,000 - 99,000 769,632 Total liabilities and deferred inflows 99,000 - 99,000
FUND BALANCES Reported in: Special Revenue Fund - 22,918 22,918 Debt Service Fund 113,983 - 113,983 Total fund balances 113,983 22,918 136,901
Total liabilities, deferred inflows and fund balances $ 212,983 $ 22,918 $ 235,901
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CLACKAMAS COUNTY FIRE DISTRICT #1 COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – OTHER GOVERNMENTAL FUNDS FOR THE YEAR ENDED JUNE 30, 2018
Debt Total Service Enterprise Governmental Fund Fund Funds REVENUES Taxes $ 2,239,990 $ - $ 2,239,990 Earnings on investments 6,172 132 6,304 Enterprise income - - -
Total revenues 2,246,162 132 2,246,294
EXPENDITURES Fire Protection Services: Capital outlay - - - Debt service 2,178,543 - 2,178,543
Total expenditures 2,178,543 - 2,178,543
Excess of Revenue Over (Under) Expenditures 67,619 132 67,751
Other Financing Sources (Uses): Proceeds from Bond Issue - - -
Net Change in Fund Balance 67,619 132 67,751
FUND BALANCE – Beginning 46,364 22,786 69,150
FUND BALANCE - Ending $ 113,983 $ 22,918 $ 136,901
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CLACKAMAS COUNTY FIRE DISTRICT #1 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE – BUDGET AND ACTUAL - DEBT SERVICE FUND FOR THE YEAR ENDED JUNE 30, 2018
Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES: Taxes $ 2,216,116 $ 2,216,116 $ 2,239,990 $ 23,874 Earnings on investments 2,500 2,500 6,172 3,672
Total revenue 2,218,616 2,218,616 2,246,162 27,546
EXPENDITURES Debt Service: Principal 1,100,000 1,100,000 1,100,000 - Interest 1,116,116 1,116,116 1,078,543 37,573
Total expenditures 2,216,116 2,216,116 2,178,543 37,573
Excess of Revenues Over (Under) Expenditures 2,500 2,500 67,619 65,119
Other Financing Sources (Uses): Proceeds from Bond Issue - - - -
Net Change in Fund Balance 2,500 2,500 67,619 65,119
FUND BALANCE, Beginning 42,599 42,599 46,364 3,765
FUND BALANCE, Ending $ 45,099 $ 45,099 $ 113,983 $ 68,884
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CLACKAMAS COUNTY FIRE DISTRICT #1 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE – BUDGET AND ACTUAL - ENTERPRISE FUND FOR THE YEAR ENDED JUNE 30, 2018
Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES: Earning on investments $ 200 $ 200 $ 132 $ (68) Enterprise income 5,000 5,000 - (5,000)
Total revenue 5,200 5,200 132 (5,068)
EXPENDITURES Materials and services 10,000 10,000 - 10,000 Contingency 5,000 5,000 - 5,000
Total expenditures 15,000 15,000 - 15,000
Net Change in Fund Balance (9,800) (9,800) 132 9,932
FUND BALANCE, Beginning 19,828 19,828 22,786 2,958
FUND BALANCE, Ending $ 10,028 $ 10,028 $ 22,918 $ 12,890
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INDEPENDENT AUDITOR’S REPORT REQUIRED BY OREGON STATE REGULATIONS
INDEPENDENT AUDITOR’S REPORT REQUIRED BY OREGON STATE REGULATIONS
We have audited the basic financial statements of Clackamas County Fire District #1, as of and for the year ended June 30, 2018, and have issued our report thereon dated ______, 2018. We conducted our audit in accordance with auditing standards generally accepted in the United States of America.
Compliance
As part of obtaining reasonable assurance about whether Clackamas County Fire District #1’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants, including the provisions of Oregon Revised Statutes as specified in Oregon Administrative Rules 162-10-000 through 162-10-320 of the Minimum Standards for Audits of Oregon Municipal Corporations, noncompliance with which could have a direct and material effect on the determination of financial statements amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.
We performed procedures to the extent we considered necessary to address the required comments and disclosures which included, but were not limited to the following:
Deposit of public funds with financial institutions (ORS Chapter 295). Indebtedness limitations, restrictions and repayment. Budgets legally required (ORS Chapter 294). Insurance and fidelity bonds in force or required by law. Authorized investment of surplus funds (ORS Chapter 294). Public contracts and purchasing (ORS Chapter 279A, 279B, 279C).
In connection with our testing nothing came to our attention that caused us to believe the Clackamas County Fire District #1 was not in substantial compliance with certain provisions of laws, regulations, contracts, and grants, including the provisions of Oregon Revised Statutes as specified in Oregon Administrative Rules 162-10-000 through 162-10-320 of the Minimum Standards for Audits of Oregon Municipal Corporations, except as follows:
1. The District substantially complied with the legal requirements related to the preparation, adoption, and execution of the budget for the year ended June 30, 2017 and the preparation and adoption of the budget for the year ending June 30, 2018, except personal service expenditures exceeded appropriations in the General Fund by $464,168 for the year ended June 30, 2018.
OAR 162-10-0230 Internal Control
In planning and performing our audit, we considered Clackamas County Fire District #1’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Clackamas County Fire District #1’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of Clackamas County Fire District #1’s internal control over financial reporting.
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A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis.
Our consideration of the internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in the internal control over financial reporting that might be significant deficiencies or material weaknesses and therefore, there can be no assurance that all deficiencies, significant deficiencies, or material weaknesses have been identified. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above.
This report is intended solely for the information and use of the Board of Directors and management of Clackamas County Fire District #1 and the Oregon Secretary of State and is not intended to be and should not be used by anyone other than these parties.
JARRARD, SEIBERT, POLLARD & COMPANY, LLC Certified Public Accountants West Linn, Oregon
By ______Russell T. Ries, Partner
______, 2018
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CLACKAMAS FIRE DISTRICT #1 SCHEDULE OF TAXABLE PROPERTY VALUES
Clackamas County Fiscal Tax M5 Real Market AV Used to Year Real Market Value Value Calculated Rates Tax Levy 2018 $ 36,741,793,185 $ 31,801,633,047 $ 21,438,952,440 $ 53,776,010 2017 29,744,565,472 28,649,637,621 20,474,694,752 50,853,580 2016 23,678,117,503 22,956,917,479 17,779,561,238 42,671,798 2015 21,242,245,400 20,627,525,358 17,004,165,345 40,811,206 2014 19,144,764,743 18,564,575,371 16,229,961,156 38,945,384 Source: Clackamas County Department of Assessment and Taxation
Multnomah County Fiscal Tax M5 Real Market AV Used to Year Real Market Value Value Calculated Rates Tax Levy 2018 $ 53,714,698 53,710,578 $ 46,129,820 $ 99,159 2017 45,434,213 45,430,093 39,060,190 85,531 2016 53,011,836 53,007,236 40,740,820 88,466 2015 46,546,790 46,546,590 39,148,890 87,441 2014 44,718,392 44,382,452 36,384,750 81,124 Source: Multnomah County Department of Assessment and Taxation
Total Fiscal Tax M5 Real Market AV Used to Year Real Market Value Value Calculated Rates Tax Levy 2018 $ 36,795,507,883 $ 31,855,343,625 $ 21,485,082,260 $ 53,875,169
2017 29,789,999,685 28,695,067,714 20,513,754,942 50,939,111
2016 23,731,129,339 23,009,924,715 17,820,302,058 42,760,264
2015 21,288,792,190 20,674,071,948 17,043,314,235 40,898,647
2014 19,189,483,135 18,608,957,823 16,266,345,906 39,026,508
Source: Clackamas County Department of Assessment and Taxation and Multnomah County Department of Assessment and Taxation
\\cfd7v047\share\Karen and Tracey\CFD Board Meetings\2018\December\B-1 Approval of Annual Audit\p. 57 - Clackamas County Assessment and Taxation.xlsx CLACKAMAS FIRE DISTRICT #1 FISCAL YEAR 2016 REPRESENTATIVE LEVY RATE (Clackamas County Tax Code 012-051)
(Rates Per $1,000 of Assessed Value)
Local Option "GAP" Bonds or UR Bond Levy Consolidated General Government Billing Rate Rate Special Levy Rate Rate Rate Clackamas County 2.9479 0.2480 0.1788 0.1000 3.4747 Clackamas County Extension & 4-H 0.0498 0.0000 0.0000 0.0000 0.0498 Clackamas County Law Enhanced 0.7043 0.0000 0.0000 0.0000 0.7043 Clackamas County Library 0.3956 0.0000 0.0000 0.0000 0.3956 Clackamas County Soil Conservation 0.0498 0.0000 0.0000 0.0000 0.0498 Clackamas County Fire District No. 1 2.3765 0.0000 0.0000 0.1063 2.4828 North Clackamas Park & Recreation 0.5296 0.0000 0.0000 0.0000 0.5296 Port of Portland 0.0698 0.0000 0.0000 0.0000 0.0698 Metropolitan Service District 0.0960 0.0960 0.0000 0.2162 0.4082 Vector Control 0.0065 0.0250 0.0000 0.0000 0.0315 Total General Government 7.2258 0.3690 0.1788 0.4225 8.1961 Education Clackamas Community College 0.5548 0.0000 0.0000 0.1865 0.7413 Clackamas Education Service District 0.367 0.0000 0.0000 0.0000 0.367 North Clackamas School District 4.7907 0.0000 0.0000 2.3413 7.132 Total Education 5.7125 0.0000 0.0000 2.5278 8.2403 Total Tax Rate 12.9383 0.369 0.1788 2.9503 16.4364
NOTE: County assessors report levy rates by tax code. Levy rates apply to the assessed property value. Measure 5 Limits are based on the Taxable Real Market Value and are only reported in total dollar amount of compression, if any, for each taxing jurisdiction (see "Property Taxes - Tax Rate Limitation - Measure 5" herein.) Local Option Levies are voter-approved serial levies. They are limited by ORS 280.060 to five years for operations or ten years for capital cost. Local Option Levy rates compress to zero before there is any compression of district billing rates (see "Property Taxes - Tax Rate Limitation - Measure 5" herein.) Source: Clackamas County Department of Assessment and Taxation. Note that there are 125 tax codes in Clackamas County that overlap the District and Tax Code 012-051 has the highest taxable of these tax codes of $3,594,843,557.
Clackamas County Tax Collection Record Fiscal Year Tax Levy Collection 2017 98.01% 2016 98.09% 2015 97.81% 2014 97.67% 2013 97.49%
Prepayment discounts are considered to be collected when outstanding taxes are calculated. The tax rates are before offsets. The percent of taxes collected represents taxes collected in a single levy year, beginning July 1 and ending June 30. Source: Clackamas County Department of Assessment and Taxation. CLACKAMAS FIRE DISTRICT #1 SCHEDULE OF MAJOR TAXPAYERS
Clackamas County - Tax Year 2017 Major Taxpayers
Taxpayer Business / Service Tax • Assessed Value ‚ Portland General Electric Electrical Utility $ 10,876,866 $ 775,951,510 General Growth Properties Inc. Town Center Mall 4,245,035 257,951,531 Fred Meyer Fuel Oil and Gas 4,196,741 250,265,670 Shorenstein Properties LLC Kruse Way Office Buildings 3,720,889 211,504,059 Comcast Corporation Telecommunications 3,621,632 206,549,400 Northwest Natural Gas Natural Gas Utility 3,409,090 220,928,000 PCC Structurals Inc. Manufacturing/ Aerospace 2,408,394 141,664,895 Meadows Road LLC Real Estate 1,544,675 86,882,160 Mentor Graphics Corp. Computer software 1,532,812 84,145,803 ROIC Oregon LLC Real Estate 1,335,832 76,902,028 Top Ten County Taxpayers $ 36,891,966 $ 2,312,745,056 Remaining County Taxpayers $ 774,652,968 $ 46,318,747,408 Total County Taxpayers $ 811,544,934 $ 48,631,492,464
Clackamas County fire District No. 1 - Tax Year 2017 Major Taxpayers
Taxpayer Business / Service Tax • Assessed Value ‚ General Growth Properties Inc. Town Center Mall $ 4,222,022 $ 256,586,253 Portland General Electric Electrical Utility 3,342,296 220,034,738 Fred Meyer Stores, Inc. Grocery Stores 2,835,996 173,719,403 PCC Structurals Inc. Manufacturing/ Aerospace 2,267,572 133,855,943 Northwest Natural Gas Natural Gas Utility 1,552,455 98,645,000 Marvin F Poer & Company Tax Advising Services 1,266,815 76,794,277 Comcast Corporation Telecommunications 1,152,802 68,080,789 Kaiser Foundation Hospital Healthcare 1,033,698 62,558,177 ROIC Oregon LLC Real Estate 989,476 58,226,242 Blount, Inc. Manufacturing 1,083,268 57,870,021 Top Ten County Taxpayers $ 18,663,132 $ 1,148,500,822 Remaining County Taxpayers $ 35,112,878 $ 20,677,422,209 Total County Taxpayers $ 53,776,010 $ 21,825,923,031
NOTE: 0.23% of the District's assessed value is within Multnomah County. The taxpayers in the above table are all within the portion of the District that overlaps Clackamas County. NOTE: Comcast Corporation is subject to central assessment and the effects of SB 611. See "Revenue Sources - Property Taxes - Senate Bill 611." Tax amount is the total tax paid by the taxpayer within the boundaries of the County or District, respectively. This amount is distributed to individual local governments by the County. A breakdown of amounts paid to each individual local government is not available. Assessed value does not exclude offsets such as urban renewal and farm tax credits. Source: Clackamas County Department of Assessment and Taxation. B-2
Clackamas Fire District #1
Memo TO: Board of Directors Fred Charlton, Fire Chief FROM: Finance Director Christina Day CC: DATE: December 17, 2018 RE: Supplemental Budget Request
Action Requested Staff requests approval of the FY2018-19 Supplemental Budget as presented in Resolution 18-05 – Adopting and Appropriating a Supplemental Budget for Fiscal 2018-2019.
Background The Fire District has experienced multiple impacts to the FY2018-19 Adopted Budget over the past year, and finds it necessary to submit a supplemental budget for consideration. This request is necessary to recognize unanticipated revenues and expenditures, and to make adjustments for budgetary compliance.
Budget Implications Below is a summary of the major impacts to each Fund over the past year that are included in the request:
General Fund: Transfer of funds from Contingency to salary and benefit line items with completion of labor negotiations = $957,806 Recognize higher expenditures for Conflagration deployments and offsetting reimbursement revenues = $886,143 Recognize grant revenues and increase expenditure appropriations = $216,161 Recognize receipt of Station 19 insurance reimbursement in FY19 rather than FY18 = $45,000 Allow for extension of the Estacada contract and simultaneous Feasibility Study = $50,000 Reduction in Conflagration reimbursement revenues planned for FY2018-19, but posted back to FY2017-18 during the annual audit = -$305,000 Transfer of Capital budgeted funds to Materials & Services to correct classification = $38,000
1 Enterprise Fund Recognize grant for Winter Warming Drive = $3,500
Capital Projects Fund Increase revenues for loan proceeds, and increase Capital Outlay appropriations for capital project expenses = $10,000,000 Increase debt service appropriations for loan payment to be paid in FY2018-19 = $362,296 Increase Materials & Services for costs related to obtaining loan = $24,500
Capital Construction Fund Increase Beginning Fund Balance to reflect changes in prior-year spending levels = $2,193,038 Recognize Other Income from planned sale of bond-funded property = $275,000 Increase Capital Outlay to reflect complete expenditure of all available Bond funds = $2,468,038
All Funds Adjust Beginning Fund Balance on all Special Revenue Funds to reflect audited amounts.
Please see the attached Resolution 18-05 for impacts by line item.
Recommendation Staff recommends approval of the FY2018-19 Supplemental Budget as presented in Resolution 18-05 - Adopting and Appropriating a Supplemental Budget for Fiscal 2018-2019 - to recognize unanticipated revenues and expenditures.
2 Clackamas Fire District #1
CLACKAMAS FIRE DISTRICT #1 RESOLUTION #18-05 Adopting and Appropriating a Supplemental Budget for Fiscal 2018-2019
Whereas, Oregon Local Budget Law ORS 294 allows governing bodies of municipal corporations to prepare supplemental budgets to allow for expenditures necessitated by unforeseen circumstances; and
Whereas, the District had unanticipated costs related to Personnel Services and Materials and Services, including labor negotiations settlement and multiple conflagration deployments; and additional Capital Outlay for multiple projects; and
Whereas, the District has received additional revenues from loan proceeds, grant funding and reimbursement for conflagrations; and
Whereas, these changes necessitate a supplemental budget to authorize appropriations according to Oregon Budget Law; now therefore be it
Resolved, that the appropriations for the fiscal year beginning July 1, 2018, and for the purposes described are hereby adjusted as indicated in Attachment A.
Adopted this date, December 17, 2018.
______President, Board of Directors Secretary, Board of Directors
3 ATTACHMENT A:
Fiscal Year 2018-2019 Supplemental Budget
General Fund Original December 2018 Adjusted Budget Supplemental Budget Beginning Fund Balance $ 17,719,684 $ 17,719,684
Revenue: Property Taxes 52,910,709 52,910,709 Interest 275,000 275,000 Contract Income 312,638 50,000 362,638 Retiree Health Reimb 426,420 426,420 Grants 476,104 216,161 692,265 Ambulance Transport Revenue 525,000 525,000 ASA Plan Revenue 130,944 130,944 Medical Supply Reimb 70,000 70,000 Service Cost Recovery 80,000 80,000 Other Revenues 622,590 626,143 1,248,733 Transfers In 370,000 370,000 Total Revenues: 56,199,405 892,304 57,091,709
TOTAL RESOURCES 73,919,089 892,304 74,811,393
Expenditures: Personnel Services 47,683,641 1,958,609 49,642,250 Materials & Services 6,603,868 194,501 6,798,369 Capital Outlay 902,708 2,000 904,708 Contingency 3,226,451 (1,262,806) 1,963,645 Transfers 750,000 - 750,000 TOTAL APPROPRIATED REQUIREMENTS 59,166,668 892,304 60,058,972
Unappropriated End Fund Balance 14,752,421 - 14,752,421
TOTAL REQUIREMENTS 73,919,089 892,304 74,811,393
Description: Adjust beginning fund balance to actual; recognize grant, contract and conflagration revenues and adjust expenditures; reflect increased personnel costs after labor negotiations.
4 Equipment Reserve Fund Original December 2018 Adjusted Budget Supplemental Budget Beginning Fund Balance $ 486,641 $ (27,602) $ 459,039
Revenue: Interest 5,000 5,000 Surplus Sales 20,000 20,000 Transfers In 250,000 250,000 Total Revenues: 275,000 - 275,000
TOTAL RESOURCES 761,641 (27,602) 734,039
Expenditures: Capital Outlay 570,500 (2,602) 567,898 Contingency 25,000 (25,000) - TOTAL APPROPRIATED REQUIREMENTS 595,500 (27,602) 567,898
Unappropriated End Fund Balance 166,141 - 166,141
TOTAL REQUIREMENTS 761,641 (27,602) 734,039
Description: Adjust Beginning Fund Balance to audited amount and reduce appropriations.
5 Capital Projects Fund Original December 2018 Adjusted Budget Supplemental Budget Beginning Fund Balance $ 3,514,800 $ (123,162) $ 3,391,638
Revenue: Interest 14,000 14,000 Loan Proceeds - 10,000,000 10,000,000 Transfers In 500,000 500,000 Total Revenues: 514,000 10,000,000 10,514,000
TOTAL RESOURCES 4,028,800 9,876,838 13,905,638
Expenditures: Materials & Services 0 24,500 24,500 Debt Service 0 362,296 362,296 Capital Outlay 3,921,516 9,490,042 13,411,558 Contingency - - TOTAL APPROPRIATED REQUIREMENTS 3,921,516 9,876,838 13,798,354
Unappropriated End Fund Balance 107,284 - 107,284
TOTAL REQUIREMENTS 4,028,800 9,876,838 13,905,638
Description: Appropriate proceeds from capital loan and adjust beginning fund balance to actual.
6 Enterprise Fund Original December 2018 Adjusted Budget Supplemental Budget Beginning Fund Balance $ 17,986 $ 4,932 $ 22,918
Revenue: Interest 200 200 Other Income 5,000 3,500 8,500 Total Revenues: 5,200 3,500 8,700
TOTAL RESOURCES 23,186 8,432 31,618
Expenditures: Materials & Services 12,000 8,432 20,432 Transfers to Other Funds 5,000 5,000 TOTAL APPROPRIATED REQUIREMENTS17,000 8,432 25,432
Unappropriated End Fund Balance 6,186 6,186
TOTAL REQUIREMENTS 23,186 8,432 31,618
Description: Adjust Beginning Fund Balance to audited amount and increase appropriations.
7 Debt Service Fund Original December 2018 Adjusted Budget Supplemental Budget Beginning Fund Balance $ 216,872 $ (163,021) $ 53,851
Revenue: Interest 2,500 2,500 Current Year Taxes 1,967,928 Prior Year Taxes 30,000 Other Income - - Total Revenues: 2,000,428 - 2,500
TOTAL RESOURCES 2,217,300 (163,021) 56,351
Expenditures: Debt Service Principal 920,000 920,000 Debt Service Interest 1,049,000 1,049,000 TOTAL APPROPRIATED REQUIREMENTS 1,969,000 - 1,969,000
Unappropriated End Fund Balance 248,300 (163,021) (1,912,649)
TOTAL REQUIREMENTS 2,217,300 (163,021) 56,351
Description: Adjust Beginning Fund Balance to audited amount.
8 Capital Construction Fund Original December 2018 Adjusted Budget Supplemental Budget Beginning Fund Balance $ 3,552,548 $ 2,193,038 $ 5,745,586
Revenue: Interest 100,000 100,000 Other Income - 275,000 275,000 Total Revenues: 100,000 275,000 375,000
TOTAL RESOURCES 3,652,548 2,468,038 6,120,586
Expenditures: Capital Outlay - Facilities Improvements3,652,548 2,468,038 6,120,586 TOTAL APPROPRIATED REQUIREMENTS3,652,548 2,468,038 6,120,586
Unappropriated End Fund Balance - - -
TOTAL REQUIREMENTS 3,652,548 2,468,038 6,120,586
Description: Adjust Beginning Fund Balance to audited amount and reflect sale of property purchased with Bond funds.
9 PERS Reserve Fund Original December 2018 Adjusted Budget Supplemental Budget Beginning Fund Balance $ 1,047,008 $ 1,048,4841,476 $
Revenue: Interest 7,000 7,000 Transfers In - - Total Revenues: 7,000 - 7,000
TOTAL RESOURCES 1,054,008 1,476 1,055,484
Expenditures: Transfer to Other Funds 365,000 - 365,000 TOTAL APPROPRIATED REQUIREMENTS365,000 - 365,000
Unappropriated End Fund Balance 689,008 1,476 690,484
TOTAL REQUIREMENTS 1,054,008 1,476 1,055,484
Description: Adjust Beginning Fund Balance to audited amount.
10 B-3
Clackamas Fire District #1
Memo To: Board of Directors Chief Charlton From: Finance Director Day Date: December 17, 2018 Re: Property/Casualty Insurance Renewal for 2019
Action Request approval of Property/Casualty Insurance with Special Districts Insurance Services (SDIS), formerly known as Special Districts Association of Oregon (SDAO).
Background Attached you will find information provided by Wilson-Heirgood Associates (WHA) regarding the District’s insurance renewal for the 2019 calendar year. WHA received a quote from SDIS for coverage; other carriers declined to quote or were not qualified per bid specifications.
The renewal rates are subject to SDAO’s rate lock and are under our budgeted projections. As part of the annual renewal, staff worked closely with our insurance agent to make certain that the Fire District is insured for appropriate valuations on all assets. For 2019, this involved multiple changes in asset values, particularly for fire stations, resulting in a building value increase of $51,000,000, and an increase in liability exposures. The increase in building values make higher deductibles a sound option to reduce the annual cost. SDAO is in the process of calculating the savings and will be making them available at or prior to the December board meeting.
All of the coverage documents have been included in this packet for your review. Jeff Griffin, our insurance agent from WHA, will be present at the Board meeting with further details.
Budget Implications The Fiscal 2018-19 Budget includes $220,470 for insurance coverage. The Property/Casualty Insurance coverage quote is $217,783.
Recommendation Staff requests approval of the Property/Casualty Insurance renewal with Special Districts Insurance Services in the amount up to $217,783.
1 CLACKAMAS COUNTY FD #1 INSURANCE SUMMARY 1/01/2019 - 1/01/2020
0
2 2015 INSURANCE PROPOSAL
3 ~ 0 ~ BOARDOFDIRECTORSBOARD OF DIRECTORS
JEFF GRIFFIN……………………..………………..CEO MARK SMITH……………………………SECRETARY PAT KNOX……………………….BOARD MEMBER COMMERCIALLINES BENEFITS
ACCOUNT EXECUTIVES SERVICE TEAM ACCOUNT EXECUTIVES SERVICE TEAM Dave Lingenfelder Christie Montero Rich Allm Katie Klein Gladys Boutwell Lawralie Bunker Kim Nicholsen Samantha Buchheit Lorin Williams Stephani Kunce Marvin Revoal Christine Wallace Marvin Revoal Sierra Russell Gladys Boutwell Chris Vitus TRANSPORTATION PUBLICENTITIES ACCOUNT EXECUTIVES SERVICE TEAM ACCOUNT EXECUTIVES SERVICE TEAM Mark Smith Rhonda Delaney Jeff Griffin Nathan Cortez David Lingenfelder Tina Sams Jake Stone Steve Silva Catrina Stanks Alison Smith Kelly McCorkle Mike Note Raelynn Mason Karisa Cary Nic Cahill Jane Austin Nicole Delaney Tasha Winn WORKERS’COMPENSATION PERSONALLINES ACCOUNT EXECUTIVES SERVICE TEAM DEPARTMENT MANAGER SERVICE TEAM Pat Knox Abigail Conrad Dawn Sederlin Brian Anacker Jennifer King Betty Berry Tammy Jeffries Stephani Kunce Marvin Revoal Christie Montero Sierra Russell
PROCESSINGCENTER DEPARTMENT MANAGER SERVICE TEAM Rebecca Menke Stephen Klabo Cameron Marek Justin Scott
4 YOUR SERVICETEAM It is our desire to work with you and your PUBLICENTITIES personnel to establish direct, efficient communications with our office. We are committed to serving your insurance needs with excellence.
JEFF GRIFFIN ACCOUNT EXECUTIVE [email protected] DIRECT (541)954-5707
KARISA CARY ACCOUNT MANAGER [email protected] DIRECT (541)284-5119
KELLY MCCORKLE ACCOUNT MANAGER [email protected] DIRECT (541)284-5861
STEVE SILVA FIELD SERVICE AGENT [email protected] CONTACT US! DIRECT (541)284-5116
LOCAL OFFICE (541) 342-4441 TOLL FREE NATHAN CORTEZ (800) 852-6140 FIELD SERVICE AGENT FAX [email protected] (541) 484-5434 DIRECT (541)284-5856
2930 CHAD DRIVE, EUGENE OR 97408 www.WHAINSURANCE.com
2019 INSURANCE SUMMARY 5 SCHEDULES OF INSURANCE
Automobile Schedule APD Collision Comp Code Year Make Description VIN Valuation Deductible Deductible Value 2422 2007 International LP 4400 Rescue 1HTMRAZLX8H536366 Replacement $1,000 $1,000 $250,000 2520 2008 Chevrolet Impala 2G1WB58K789257142 Functional $1,000 $1,000 $16,550 2518 2008 Chevrolet Impala 2G1WB58K189258982 Functional $1,000 $1,000 $16,550 2521 2008 Chevrolet Ext. Cab 2 1GCCS199188165261 Functional $1,000 $1,000 $14,000 2522 2008 Chevrolet Ext. Cab 2 1GCCS199X88166585 Functional $1,000 $1,000 $14,000 2519 2008 Toyota Prius JTDKB20U083324187 Functional $1,000 $1,000 $25,000 2523 2008 Ford Focus - Training Division 1FAHP34N38W137017 Functional $1,000 $1,000 $12,000 2334 2007 Pierce Tanker 1HTWYSBT47J423449 Replacement $1,000 $1,000 $200,000 2703 2008 Ford F-350Super Duty 1FTWW31Y98ED23699 Functional $1,000 $1,000 $40,000 2114 2008 Pierce Engine 4P1CI01A08A008732 Replacement $1,000 $1,000 $450,000 2115 2008 Pierce Engine 4P1CI01A28A008733 Replacement $1,000 $1,000 $500,000 2527 2009 Chevrolet Silverado 3GCEK13329G157677 Functional $1,000 $1,000 $25,000 2525 2009 Chevrolet Colorado 1GCCS199198139180 Functional $1,000 $1,000 $16,000 2526 2009 Dodge Caravan - IT Dept 2D4HN11EX9R583316 Functional $1,000 $1,000 $18,000 2442 2009 Ford Ambulance 1FDAF46RX9EA55308 Replacement $1,000 $1,000 $175,000 2116 2009 Pierce Impel Pumper 1P1CJ01A39A010084 Replacement $1,000 $1,000 $500,000 2117 2009 Pierce Engine 1P1CJ01A59A010085 Replacement $1,000 $1,000 $500,000 2118 2010 Pierce Impel Pumper 4P1CJ01A2AA011120 Replacement $1,000 $1,000 $500,000 2363 2010 Ford F550 Rescue/Squad 1FD0W5HT1BEB57905 Replacement $1,000 $1,000 $175,000 2704 2011 Ford F350 Crew Cab BC Chief Veh 1FT8W3B61BEB57904 Functional $1,000 $1,000 $50,000 2364 2011 Ford F550 Rescue 1FD0W5HT3BEB57906 Replacement $1,000 $1,000 $175,000 2528 2011 Chevrolet Colorado 4WD ExCab 1GCJTBF91B8116082 Functional $1,000 $1,000 $25,000 2582 2011 Ford E-350 Econo Cut - Logistics 1FDSE3FL5BDA38540 Functional $1,000 $1,000 $27,000 2119 2011 Pierce Pumper Engine 4P1CJ01A4BA012190 Replacement $1,000 $1,000 $500,000 2913 2011 Utility Trailer 4YMUL1419BN005704 Functional $250 $250 $1,654 2912 2011 Utility Trailer 4YMUL0810BN009189 Functional $250 $250 $5,438 2443 2009 Ford North Star Ambulance 1FDAF46R09EA24424 Replacement $1,000 $1,000 $175,000 2530 2013 Ford Explorer 1FM5K8B84DGB28574 Replacement $1,000 $1,000 $23,000 2529 2013 Ford Explorer 1FM5K8B82DGB28573 Replacement $1,000 $1,000 $23,000 2335 2012 E-One Tender 1HTWGAZT1DJ296240 Replacement $1,000 $1,000 $252,000 2533 2013 Ford F250 Pickup 1FT7X2B64DEA43644 Replacement $1,000 $1,000 $26,530 2531 2013 Ford Explorer 1FM5K8B83DGC20856 Replacement $1,000 $1,000 $23,369 2532 2013 Ford Explorer 1FM5K8B85DGC20857 Replacement $1,000 $1,000 $23,369 2536 2013 Ford F-150 1FTEX1CM6DFE08530 Replacement $1,000 $1,000 $21,500 2566 2014 Ford Explorer 1FM5K8B83EGA91857 Replacement $1,000 $1,000 $26,500 2705 2014 Ford F-350 1FT8W3B67EEA67886 Replacement $1,000 $1,000 $56,000 2567 2014 Ford Explorer 1FM5K8B85EGA91858 Replacement $1,000 $1,000 $26,500 2534 2014 Ford Fusion 3FA6P0G71ER212993 Replacement $1,000 $1,000 $17,900 2535 2014 Ford Fusion 3FA6P0G73ER212994 Replacement $1,000 $1,000 $17,900 2360 2007 Freightliner USARResponse Vehicle 1FVACXDC07HX10105 Replacement $1,000 $1,000 $36,500 2120 2014 Pierce Pumper 4P1CN01D8EA014303 Replacement $1,000 $1,000 $520,000 2205 2014 Pierce Arrow XT Tiller 4P1CA01D6EA014425 Replacement $1,000 $1,000 $1,200,000 2583 2015 Dodge Ram (Fleet Maintenance) 3C7WRLBL5FG651706 Replacement $1,000 $1,000 $63,000 2444 1999 Ford Ford Medic 1FDXE40F4XHA65257 Functional $1,000 $1,000 $20,000 3562 2005 Chevrolet Tahoe 1GNEK13T45J185240 Functional $500 $100 $50,000 3503 2010 Chevrolet HHR 3GNBAADB1AS55998 Functional $500 $100 $14,055 2537 2015 Ford F150 Supercab 4x4 1FTEX1E80FKE51660 Replacement $1,000 $1,000 $28,000 2568 2016 Ford Explorer 4DR 4WD 1FM5K8B87GGA97048 Replacement $1,000 $1,000 $31,500
2019 INSURANCE SUMMARY 6 APD Collision Comp Code Year Make Description VIN Valuation Deductible Deductible Value 2122 2016 Pierce Dash CF Engine 4P1BAAGFXGA015753 Replacement $1,000 $1,000 $530,000 2445 2016 Ford F450 Ambulance 1FDUF4HT2GEB06254 Replacement $1,000 $1,000 $45,000 3504 2011 Chevrolet HHR 3GNBACFU0BS551808 Functional $500 $100 $18,248 3501 2000 Ford F150 Pickup 4x2 2FTRX17L4YCB06190 Functional $500 $100 $19,330 3505 2012 Ford Econoline Wagon 1FBSS3BS5CDA23214 Functional $1,000 $250 $25,095 2569 2016 Chevrolet Tahoe 1GNSKFEC8GR230214 Replacement $1,000 $1,000 $40,000 2570 2016 Chevrolet Tahoe 1GNSKFEC7GR231046 Replacement $1,000 $1,000 $40,000 2200 2000 Spartan Tractor Drawn Aerial (TDA) 4S7AT429XYC036334 Functional $1,000 $1,000 $100,000 2538 2016 Ford Transit Connect XLT Van NM0LS7F76G1249425 Replacement $1,000 $1,000 $23,000 2206 2012 Pierce Dash CF Quint 105' HD 4PICN01D1CA012485 Replacement $1,000 $1,000 $640,000 2446 2016 Ford F450 Ambulance 1FDUF4HT5GEC72820 Replacement $1,000 $1,000 $225,000 2919 2016 Utility Continental Cargo Trailer 5NHUTW018GF701619 Replacement $1,000 $1,000 $3,400 2302 1994 Dodge Brush Rig 1B6MF36C9RS703797 Functional $1,000 $1,000 $90,000 2109 2001 ALF ALF Pumper 4Z3AAACG11RJ01145 Functional $1,000 $1,000 $100,000 2502 1999 Ford Van IFBSS3155XHB28240 Functional $1,000 $1,000 $30,420 2505 2001 Chevrolet Suburban 3GNGK26U11G248793 Functional $1,000 $1,000 $50,000 2304 2001 Ford F550 Squad 1FDAF57F31EC02244 Functional $1,000 $1,000 $100,000 2402 1992 Ford Marion Rescue 2FDLF47M8NCA64794 Functional $1,000 $1,000 $80,000 2305 2001 Ford F550 Fire Truck SQ1 1FDAF57F31ED16597 Functional $1,000 $1,000 $100,000 2332 1986 Ford Tender 1FDU90R8GVAL1115 Functional $1,000 $1,000 $140,000 2333 1993 International Tender 1HTSHADRORH523486 Functional $1,000 $1,000 $125,000 2202 1994 Simon Duplex LT 1S91F74JXR1020026 Functional $1,000 $1,000 $50,000 01-01 1942 Chevrolet Fire Engine 2372 Functional $1,000 $1,000 $3,000 01-01 1946 Chevrolet Fire Truck - Antique TBD Functional $1,000 $1,000 $5,000 01-01 1948 Ford Pumper 98EQ28383 Functional $1,000 $1,000 $20,000 2565 2000 Jeep Cherokee 1J4FF58S8YL269430 Functional $1,000 $1,000 $20,000 2203 1999 Pierce Dash Quint 4P1CT02S3XA001402 Functional $1,000 $1,000 $200,000 2506 2003 Ford Ranger w/Canopy 1FTYR14U13PB64316 Functional $1,000 $1,000 $15,000 2581 2004 Isuzu Box Van JALF5C13147700076 Functional $1,000 $1,000 $50,000 2111 2003 Freightliner ALF CAFS 4Z3AAACG63RL79168 Functional $1,000 $1,000 $100,000 2508 2004 Ford Pickup 1FTYR14U34PA33695 Functional $1,000 $1,000 $15,000 2507 2004 Ford Pickup 1FTYR15E64PA33696 Functional $1,000 $1,000 $17,000 2701 2004 Chevrolet Suburban 3GNGK26UX4G141987 Functional $1,000 $1,000 $55,000 2509 2004 Ford Explorer 1FMZU72K74UB65850 Functional $1,000 $1,000 $25,000 2906 2005 Scotty Fire Safety Trailer 1SSTT35T3511SS948 Functional $1,000 $1,000 $55,000 2361 2005 Pierce Dash Rescue 4P1CD01H25A005182 Replacement $1,000 $1,000 $500,000 2510 2005 Chevrolet Astro 1GCDN19X65B131585 Functional $1,000 $1,000 $20,000 2702 2006 Ford F-250BC Vehicle 1FTSW21596EB58717 Functional $1,000 $1,000 $50,000 2362 2006 Pierce Dash Heavy Rescue 4P1CD01H76A006278 Replacement $1,000 $1,000 $500,000 2112 2006 Pierce Saber Pumper 1PICS01A96A005724 Replacement $1,000 $1,000 $500,000 2113 2006 Pierce Engine 4P1CD01H66A006529 Replacement $1,000 $1,000 $500,000 2516 2007 Chevrolet Malibu 1G1ZT57F17F181518 Functional $1,000 $1,000 $15,000 2515 2007 Chevrolet Malibu 1G1ZT57F27F180569 Functional $1,000 $1,000 $15,000 2514 2007 Chevrolet Silverado 1GCHC29U37E162875 Functional $1,000 $1,000 $20,000 2513 2007 Chevrolet Colorado 1GCCS199278152288 Functional $1,000 $1,000 $15,000 2512 2007 Chevrolet Colorado 1GCCS199778151282 Functional $1,000 $1,000 $15,000 2511 2007 Chevrolet Colorado 1GCCS199978150747 Functional $1,000 $1,000 $15,000 2517 2007 Ford Super Duty Pickup 1FTWX31517EB31047 Functional $1,000 $1,000 $30,000
2019 INSURANCE SUMMARY 7 APD Collision Comp Code Year Make Description VIN Valuation Deductible Deductible Value 2338 2017 Freightliner Tanker 1FVHCYCY5HHHF9317 Replacement $1,000 $1,000 $270,000 2337 2017 Freightliner Tanker 1FVHCYCY3HHHF9316 Replacement $1,000 $1,000 $270,000 2336 2017 Freightliner Tanker 1FVHCYCY1HHHF9315 Replacement $1,000 $1,000 $270,000 2539 2016 Ford Fire Prevention Truck 1FTFX1EG1GFD42601 Replacement $1,000 $1,000 $30,000 2307 2017 Freightliner Heavy Brush 1FVDCYCY8HHHF9360 Replacement $1,000 $1,000 $375,000 2306 2017 Freightliner Heavy Brush 1FVDCYCY9HHHF9352 Replacement $1,000 $1,000 $375,000 3563 2007 Chevrolet Suburban 3GNGK26K37G271161 Functional $1,000 $1,000 $70,000 3370 2010 Pierce Rescue 4P1CJ01A0AA011133 Replacement $1,000 $1,000 $370,000 3700 2011 Ford F350 4x4 Rescue 1FT8W3B62BEB10588 Replacement $1,000 $1,000 $60,000 3564 2016 Chevrolet Tahoe 1GNSKFEC9GR232554 Replacement $1,000 $1,000 $40,000 3450 1996 Freightliner Rescue 1FV3ELBD2VH696678 Functional $1,000 $1,000 $115,000 3341 2000 Freightliner Tender 1FVXTMEB1YHA41507 Functional $1,000 $1,000 $150,000 3340 2000 Freightliner Tender 1FVXTMEBXYHA41506 Functional $1,000 $1,000 $150,000 1936 Dodge Fire Truck - 1 Ton Antique 000000B656425 Functional $1,000 $1,000 $15,000 3400 2001 Ford Rescue 1FDXE45F01HB68983 Functional $1,000 $1,000 $124,062 3320 2002 Ford F550 Brush BV 1FDAX57S0ZEB51037 Functional $1,000 $1,000 $75,000 3141 2003 Pierce Pumper 4P1CT02E13A003167 Functional $1,000 $1,000 $359,000 3321 2005 Ford F550 Brush Truck 1FDAF57Y95EB79785 Replacement $1,000 $1,000 $85,000 3502 2006 Chevrolet Impala 2G1WT58K969349332 Functional $1,000 $1,000 $16,791 3143 2007 Pierce Pumper 4P1CD01E77A006756 Replacement $1,000 $1,000 $400,000 3142 2007 Pierce Pumper 4P1CD01E57A006755 Replacement $1,000 $1,000 $400,000 2-571 2017 Ford Explorer UT 1FM5K8B81HGB34144 Replacement $1,000 $1,000 $40,000 3563 2017 Ford F350 Super Cab 4X4 1FT8X3B61HEB86115 Replacement $1,000 $1,000 $45,000 3564 2017 Ford F350 Crew Cab SS 4X4 1FT8W3B66HEB86114 Replacement $1,000 $1,000 $60,000 207 2017 Pierce Arrow XT 4P1BCAGF3HA017372 Replacement $1,000 $1,000 $1,100,000 208 2017 Pierce Arrow XT 4P1BCAGF5HA017373 Replacement $1,000 $1,000 $1,100,000 2123 2017 Pierce Frontline 4P1BAAGF8HA017390 Replacement $1,000 $1,000 $600,000 2124 2017 Pierce Frontline 4P1BAAGFXHA017391 Replacement $1,000 $1,000 $600,000 2125 2017 Pierce Frontline 4P1BAAGF1HA017392 Replacement $1,000 $1,000 $600,000 2126 2017 Pierce Frontline 4P1BAAGF1HA017649 Replacement $1,000 $1,000 $600,000 2127 2017 Pierce Frontline 4P1BAAGF8HA017650 Replacement $1,000 $1,000 $600,000 2128 2017 Pierce Frontline 4P1BAAGFXHA017651 Replacement $1,000 $1,000 $600,000 2404 2018 Freightliner M2106 1FVACYFE0JHHF9556 Replacement $1,000 $1,000 $500,000 2920 2017 Utility Trail Dust Flatbed Trailer 1P9BF6208HB647209 Replacement $250 $250 $15,000 2017 Pierce 2-365 4P1BBAGF3HA017942 Replacement $1,000 $1,000 $900,000 2650 2018 Ford F150 Crew Cab 4x4 SS 1FTEW1EG1JKD73621 Replacement $1,000 $1,000 $40,000 2541 2018 Ford Escape SE 4WD 4DR 1FMCU9GD7JUB76435 Replacement $1,000 $1,000 $25,000 2652 2018 Ford F150 Crew Cab 4x4 SS 1FTEW1EG3JKD73622 Replacement $1,000 $1,000 $40,000 2620 2018 Ford F150 Super Cab 4x4 SS 1FTFX1EGXJFC30855 Replacement $1,000 $1,000 $35,000 2651 2018 Ford Crew Cab 4x4 SS 1FTEW1EGXJKD73620 Replacement $1,000 $1,000 $40,000 2572 2018 Ford Explorer XLT 4WD 1FM5K8D82JGB34785 Replacement $1,000 $1,000 $38,000 2621 2018 Ford F150 SUPERCAB 4X4 1FTFX1EG1JFC30856 Replacement $1,000 $1,000 $35,000 2622 2018 Ford F150 SUPERCAB 4X4 SS 1FTFX1EG3JFC30857 Replacement $1,000 $1,000 $35,000
2019 INSURANCE SUMMARY 8 Please note, SDAO’s new computer program has struggled matching update information with their file documentation. The following list of structures and values are a reflections of an insurance appraisal conducted by SDAO, which does guarantee replacement cost.
In working with Clackamas Fire District # 1 staff, SDAO is aware that several of the buildings are under the current constructions cost you are experiencing. SDAO has assured us that those numbers will not impact insurance replacement coverage. We will be working with SDAO and Clackamas Fire staff to refine the building values in the near future.
Property Schedule Covered Personal Location Construction Deductib Premises FPC SQFT Property Property Code Class le Value Value JOISTED 08-01 400 Building 2 2,136 $2,500 $305,522 $698,401 MASONRY Beaver Creek Fire 17-02 FRAME 2 64 $2,500 $2,397 $1,757 Station #10 Beaver Creek Fire 17-01 FRAME 2 13,536 $2,500 $2,529,814 $214,796 Station #10 26-01 Carver Radio Tower FIRE RESISTIVE 5 $2,500 $255,631 $0 02-01 Clackamas Station #8 FRAME 2 8,475 $2,500 $1,421,594 $184,046 Clackamas Training 01-01 FRAME 2 4,942 $2,500 $650,308 $133,939 Center Clackamas Training 01-02 FIRE RESISTIVE 2 1,280 $2,500 $581,224 $1,000 Center Clackamas Training 01-03 FIRE RESISTIVE 2 2,880 $2,500 $181,998 $1,000 Center 14-03 Clarkes Fire Station #13 FRAME 2 3,100 $2,500 $312,950 $1,000 14-01 Clarkes Fire Station #13 FRAME 2 1,792 $2,500 $209,801 $58,560 14-02 Clarkes Fire Station #13 FRAME 2 $2,500 $27,795 $0 JOISTED 27-01 Fire Station #14 2 14,927 $2,500 $2,669,562 $298,772 MASONRY JOISTED 27-02 Fire Station #14 2 195 $2,500 $115,901 $45,414 MASONRY 27-03 Fire Station #14 FRAME 2 4,095 $2,500 $467,348 $37,046 27-04 Fire Station #14 FRAME 2 928 $2,500 $200,000 $8,963 MASONRY 27-05 Fire Station #14 NONCOMBUSTIBL 2 2,592 $2,500 $386,092 $5,975 E 29-01 Fire Station #18 FRAME 2 6,554 $2,500 $1,105,529 $47,803 28-01 Fire Station #19 FRAME 2 3,255 $2,500 $585,849 $54,377 JOISTED 10-02 Fire Station #4 2 11,720 $2,500 $2,319,376 $214,796 MASONRY 16-02 Fire Station #7 FRAME 2 $2,500 $1,938 $1,000 16-01 Fire Station #7 FRAME 2 6,800 $2,500 $1,260,503 $89,633 28-00 Fleet & Logistics Building FRAME 3 20,000 $2,500 $7,526,682 $552,040 25-01 Fuller Road Property FRAME 3 852 $2,500 $128,009 $1,000 Happy Valley Fire Station JOISTED 06-01 5 6,997 $2,500 $1,398,035 $145,085 #6 MASONRY Property Schedule Continued
2019 INSURANCE SUMMARY 9 Covered Personal Location Construction Deductib Premises FPC SQFT Property Property Code Class le Value Value Highland Butte Radio 18-01 FIRE RESISTIVE 2 1,637 $2,500 $361,872 $0 Tower JOISTED 15-01 Highland Fire Station #20 2 1,024 $2,500 $103,256 $6,991 MASONRY 21-03 Hilltop Station #16 FRAME 2 1,512 $2,500 $74,358 $52,428 MASONRY 21-02 Hilltop Station #16 NONCOMBUSTIBL 2 400 $2,500 $0 $0 E 04-01 Holcomb Fire Station #9 FRAME 2 3,993 $2,500 $693,393 $116,581 22-01 John Adams Station #15 FRAME 2 13,250 $2,500 $0 $175,748 05-01 Logan Fire Station #12 FRAME 2 3,600 $2,500 $560,954 $116,581 05-02 Logan Fire Station #12 FRAME 2 900 $2,500 $63,526 $2,848 19-01 Milwaukie Station #2 FRAME 5 $2,500 $0 $132,932 Mount Scott Fire Station JOISTED 20-01 2 14,389 $2,500 $2,816,234 $119,508 #5 MASONRY Oak Grove Fire Station JOISTED 13-01 2 17,544 $2,500 $2,954,934 $292,914 #3 MASONRY Pleasant Valley Golf 24-01 FRAME 5 $2,500 $0 $0 Course 03-01 Redland Fire Station #11 FRAME 2 7,217 $2,500 $1,288,413 $179,263 23-01 South End Station #17 FRAME 2 6,464 $2,500 $1,135,068 $127,294 Town Center Fire Station JOISTED 09-01 2 15,546 $2,500 $2,983,267 $306,445 #1 MASONRY Town Center Fire Station 09-02 FRAME 2 800 $2,500 $101,354 $35,149 #1 MASONRY Training/Wellness/FacMt 12-01 NONCOMBUSTIBL 2 12,675 $2,500 $1,624,179 $287,171 ncCenter E Vacant Land-19750 SE NONCOMBUSTIBL 29-00 2 $2,500 $0 $0 Damascus Ln E 25-1 Warehouse FRAME 2 6,300 $2,500 $581,436 $552,040 NONCOMBUSTIBL 25-2 Warehouse 3 0 $2,500 $51,918 $0 E
2019 INSURANCE SUMMARY 10 2019 INSURANCE SUMMARY 11 SDIS COVERAGES
PROPERTY See schedules for values and deductibles of covered property
Coverage for: Buildings, Business Personal Property, Tenant’s Improvements and Betterments, and Property of Others, Portable Equipment, Mobile Equipment, Inland Marine Scheduled Items, Electronic Data Processing Equipment and Media (all coverages may not apply to your district. Check your policy declarations for policy limits)
Sublimits (Per Occurrence) The Trust will not pay more than the sub-limits below per occurrence for the Property of Cause of Loss described(see policy for complete list).
$ 500,000 Newly Acquired or Newly Constructed Real Property – 60 Days $ 1,000,000 Business Income $ 5,000,000 Debris Removal – (or 25% of loss, whichever is less) $ 5,000,000 Increased Cost of Construction- Enforcement of Ordinance or Law (or 25% of loss, whichever is less) $ 500,000 Increased Cost of Construction-Cost Resulting from Unforseen Delay (or 25% of loss, whichever is less) $ 1,000,000 Extra Expense – Incl. Electronic Data Processing (EDP) Extra Expense $ 500,000 Newly Acquired Personal Property – must be reported within 60 days $ 100,000 Each for: Mobile Equipment of others that is within your Care, Custody or Control or Rented or Leased for up to 30 days. Interruption of Utility Services Property of Employees/Volunteers (subject to a $5,000 max. per person) $ 250,000 Each for: Accounts Receivable Valuable Papers and Records Property in Transit Personal Property in the Care, Custody or Control other than mobile equip. $ 50,000 Pollutant Clean Up & Removal from Land or Water(or 20% of the location value) $ 25,000 Property Damaged by Computer Virus $ 10,000 Unscheduled Fine Arts
2019 INSURANCE SUMMARY 12 EQUIPMENT BREAKDOWN SUPPLEMENTAL COVERAGE
“Covered Equipment” as defined in the Coverage form, located at Covered Property listed and specifically described on the Schedule of Property Values on file with the Truct (SDIS).
Sublimits (Per Occurrence) The Trust will not pay more than the sub-limits below per occurrence for the Property of Cause of Loss described.
$ 1,000,000 Business Income/Extra Expense (excludes any Named Participant generating or distributing electricity) 365 Days Ordinary payroll $ 1,000,000 Utility Interruption (Indirect – Business Income) $ 250,000 Utility Interruption (Direct – Spoilage Damage) $ 1,000,000 Contingent Business Interruption $ 1,000,000 Spoilage Damage $ 10,000,000 Expediting Expenses $ 1,000,000 Ammonia Contamination $ 1,000,000 Water Damage $ 1,000,000 Hazardous Substances $ 15,000 /30 Days – Fungus, Wet and Dry Rot $ 1,000,000 Media & Data $ 1,000,000 Green Upgrades $ 2,500,000 Ordinance or Law: Demolition and Increased Cost of Construction for Undamaged Portion of Building 120 Days – No Sublimit – Newly Acquired Locations Included Brands and Labels Included CFC Refrigerant Included Computer Equipment
See coverage declarations for Deductibles.
2019 INSURANCE SUMMARY 13 PUBLIC ENTITY LIABILITY
$ 500,000 Per Occurrence Limit (no aggregate) $ 4,500,000 Increased Limits of Liability
Coverages Included: Tort Liability – Coverage A Federal Acts Liability – Coverage B Other Jurisdictions – Coverage C Employee Benefits Liability Wrongful Acts/Public Officials Employment Practices (see below**) $5,000,000 Annual Aggregate Sexual Molestation Emergency Operations Pollution Potable Water Treatment Pollution
Additional Coverages: Annual Aggregate $ 2,500 Ethics Complaint Defense $ 5,000 $ 50,000 EEOC/BOLI Defense Costs $ 50,000 $ 50,000 Lead Liability Defense Costs $ 50,000 $ 500,000 Certified Acts of Terrorism $ 500,000 $ 5,000 OSHA Defense Costs $ 5,000 $ 5,000 Premises Medical Expense $ 5,000 $ 100,000 Limited Pollution Coverage $ 100,000 $ 50,000 Applicators Pollution Coverage $ 50,000 $ 100,000 OCITPA Expense Reimbursement $ 100,000 $ 1,000,000 Data Disclosure Liability $ 1,000,000 $ 25,000 Injunctive Relief Defense Costs $ 25,000 $ 100,000 Criminal Defense Costs $ 100,000
**$25,000,000 maximum per Occurrence limit for all SDIS Trust Participants involved in the same Occurrence. $5,000,000 maximum per Occurrence and annual aggregate limit for all Employment Practices related claims. $25,000 Employment Practices deductible for terminations when SDIS is not contacted for legal advice in advance. $10,000 controlled burn deductible if BPSST guidelines are not followed
AUTOMOBILE LIABILITY: Included in Public Entity Liability
AUTOMOBILE PHYSICAL DAMAGE: Per schedule
HIRED AUTO PHYSICAL DAMAGE: N/A
2019 INSURANCE SUMMARY 14 CRIME
$ 500,000 Employee Theft – Per Loss Includes Faithful Performance of Duty, same limit as A1, CRI-7126 Non-Compensated Officers, Directors-includes Volunteer Workers as employees, Deletion of Bonded Employee and Treasurer/ Tax Collectors Exclusion - CRI-19044
$ 500,000 ERISA Fidelity (same limit as Employee Theft A.1 (CRI-19044) $ 500,000 Forgery or Alteration $ 500,000 On Premises $ 500,000 In Transit $ 500,000 Money Order Counterfeit Currency $ 500,000 Computer Fraud $ 100,000 Computer Restoration – same limit as Employee Theft or maximum $100,000 $ 500,000 Funds Transfer Fraud $ 500,000 Personal Accounts Forgery or Alteration – same limit as Employee Theft $ 25,000 Identity Fraud Expense Reimbursement – max $25,000 or Employee Theft Limit $ Social Engineering Fraud $ 5,000 Claims Expense
This coverage is subject to the terms and conditions of the policy form and a deductible. Refer to policy forms for additional information.
2019 INSURANCE SUMMARY 15 DEFINITIONS
Physical Damage to Autos of Directors, Officers, Volunteers or employees
The Trust will pay for loss to any automobile owned, leased or used by directors, officers, volunteers and/or employees of the Named Participant which was incurred while being operated directly en route to, during and or directly returning from any official duty authorized by the Named Participant. The Trust will pay the lesser of the following amounts:
1. The Actual Cash Value for an Auto not covered for Auto Physical Damage coverage by any other insurance policy; or 2. The amount of the Auto Physical Damage deductible applicable to any Auto policy insuring the damaged Auto for Auto physical damage coverage.
In no event will the Trust pay for a loss under this coverage F. Physical Damage to Autos of Directors, Officers, Volunteers or Employees to any auto owned, hired or borrowed by the Named Participant.
Functional Replacement & Replacement Cost
A. When a Covered Auto is covered for "Functional Replacement Cost" valuation in the Named Participant's Automobile Schedule filed with the Trust, the most the Trust will pay for a loss to the Covered Auto in any one accident is the lesser of the following amounts:
1. The cost to repair the damaged Covered Auto without deduction for depreciation; 2. The cost to replace the entire Covered Auto (including Permanently Attached Equipment) as of the time of the Loss with a comparable used Auto having the same functional use and of like kind and quality compared to the damaged Covered Auto; 3. The Value applicable to the damaged or stolen Covered Auto as stated in the Automobile Schedule on file with the Trust.
B. When a Covered Auto is covered for "Replacement Cost” valuation in the Named Participant's Automobile Schedule filed with the Trust, the most the Trust will pay for a Loss to the Covered Auto in any one Accident is the lesser of the following amounts:
1. The cost to repair the damaged covered auto without deduction for depreciation; 2. The cost to replace the entire covered auto (including permanently attached equipment) as of the time of the loss, with a comparable new auto of equal quality and usefulness including any upgrades established by the NFPA, U.S. Department of Transportation and/or other Federal State or County authorities; 3. The value applicable to the damaged or stolen covered auto as stated in the Automobile Schedule filed with the Trust.
2019 INSURANCE SUMMARY 16 Other Policies:
Group Accident/Health – 243 - Volunteers Only
1. Provident Insurance 2. Policy #: PRCO90932OR100011 3. $20,000 Accidental Death & Dismemberment 4. $20,958.00 Three Year Prepaid 5. Effective & Expiration Date: 10/01/17 to 10/01/20
Workers’ Compensation
1. SAIF 2. Policy #: 431322 3. $500,000/$500,000/$500,000 Employers Liability Limits 4. $639,270.69 Annual premium 5. Effective & Expiration Date: 07/01/17 to 07/01/18
2019 INSURANCE SUMMARY 17 COMPARISON REPORT
*Please note: The renewal rates are subject to SDAO’s rate lock and are under our budgeted projections. This year’s increase is the result of building value increase of $51,000,000, and an increase in liability exposures. The increase in building values make the higher deductibles a sound option to reduce the annual cost. SDAO is in the process of calculating the savings and will be making them available prior to your December board meeting.
2019 INSURANCE SUMMARY 18 2019 INSURANCE SUMMARY 19 Serious Injury/Fatality
Emergency Contact List
Oregon-OSHA (Death 8 hrs/Hospitalization 24 Hrs) Leave message to document time reported if after hours http://egov.oregon.gov/DCBS/ 503-378-3274 800-452-0311
WHA Insurance Jeff Griffin: Home:541-344-1915 Cell:541-954-5707 800-852-6140 541-342-4441 Steve Silva: Office: 541-284-5116 Federal Public Safety Officers Benefit Act (PSOB) Fatality or Permanent Disability claims U.S. Dept of Justice Washington D.C 202-307-0635 Fax (202) 514-5956 www.ncjrs.org/pdffiles1/bja/fs000271.pdf (Please note: you must do timely blood draws.) Oregon Public Safety Officers Benefit
Email: [email protected] 888-744-6513
Office of State Fire Marshal
[email protected] 503-373-1540
Oregon Health Division
Ambulance accidents only 503-731-4011 Ext. 633
Workers Compensation Insurance Special Districts Assoc of Oregon (sdao.com) 800-305-1736 SAIF (saif.com) 800-285-8525
Life, Accident & Sickness and Major Medical Call Insurance Agent Insurance Company
State Commander Amanda Schmitt Oregon Fire Service Honor Guard 503-869-8559
Department of Motor Vehicles Only if appropriate
Social Security Administration Only if appropriate
Disaster Property Losses: FEMA 425-487-4604
2019 INSURANCE SUMMARY 20 21 R-1b Business Services
Business Services Division
To: Chief Fred Charlton and the Board of Directors From: Deputy Chief Doug Whiteley Re: Business Services Division Monthly Report – November 2018
Attended the Oregon City Chamber Board meeting. Attended the monthly Labor Management Committee meeting. Assisted with the Entry-Level Firefighter test. Assisted with the Lieutenant promotional test. Attended the November 7 Civil Service meeting. Prepared for the December 20 Civil Service meeting. Attended the Fire Defense Board meeting at CCOM. Attended the Interagency meeting with Clackamas River Water. Attended Firefighter Academy 19-01 planning meeting. Met regarding design of the Administration Building. Reviewed and updated Fire District policies. Attended a retirement for a Clackamas County Building Official. Met with staff to establish the Development Liaison Committee meeting. Developed and updated job descriptions and testing documents. Attended various divisional staff meetings. Met with Local 1159 on various matters. Worked with legal counsel. Prepared meeting packets and attended the Foundation Board meeting. Continued working on fundraiser dinner/auction for the Foundation. Helped coordinate the Winter Warming Drive for the Fire District for Feed the Hungry and the Clackamas Service Center.
Respectfully submitted,
Deputy Chief Doug Whiteley
1 Business Services
Business Services Division
To: Chief Fred Charlton and the Board of Directors
From: Data Systems Manager Shelby Hopkins
Re: Data Management Monthly Report – November 2018
Munis Payroll successfully completed another parallel with state reporting in go-live preparation. Hosted quarterly Munis meeting with Finance, Fleet, Facilities, Logistics, and ITS. The next meeting will be in February. Finance and Logistics staff attended two days of training on accounts receivable, general billing, budgeting, and contracts with Munis via Go-to Meeting.
FireRMS/ePCR (Zoll) New data feed to FireRMS from CAD is in place and running successfully. Project Team viewed demo from Emergency Reporting on their RMS software.
Data To date, incidents are trending at 4.42% LOWER than in November 2017. Intterra discussion with EMS on use of data. Met with HR and ITS to transition Archiving and Electronic Document Management program. Staff reviewed multiple Document Management Archiving programs. Monitored cost recovery billing to EF Recovery. Claims Summary Report as of December 4, 2018:
Pre-Plans/Mapping: Continued work on pre-plan updates.
Workforce TeleStaff: Reviewed CrewSense program. Staff attended three-day KronosWorks Conference in Las Vegas, NV.
2 R-1b.2 Business Services
Business Services Division
To: Chief Fred Charlton and the Board of Directors From: Battalion Chief Burke Slater Re: Fire Prevention Division Monthly Report – November 2018
Engineering: Fire Prevention staff reviewed 45 buildings and land use projects in the month of November. Additionally, eight tenant remodel inspections were conducted, as well as 11 new construction inspections.
Enforcement: A total of 263 inspections were carried out in the month of November. These include fire and life safety inspections, special inspections completed by Fire Prevention staff, and the business inspections completed by the fire companies.
Public Education: Fire Prevention staff and companies conducted or participated in a number of community activities:
Nov. 5 FMO Hands Only CPR Ogden Middle School Nov. 5 FMO CCJD Insight Fire Intervention Nov. 8 FMO/Station 5 Happy Valley Children's Garden Station Tour Nov. 13 FMO Hand Only CPR Alliance Charter Academy Nov. 13 Station 4 Cub Scout Station Tour Pack 259 Nov. 13 FMO/Station 2 Ready, Set, Go! Witchita Station Tour and Safety Talk Nov. 13 FMO Safekids meeting Nov. 14 FMO Milwaukie Covenant Preschool Safety Talk Nov. 14 FMO Fire Safety presentation at Town Center Village Nov. 14 FMO/Station 15 St. John the Apostle Catholic School Station Tour Nov. 15 FMO/Station 6 The Goddard School Fire Emergency Week Safety Talks Nov. 17 Station 16 Oregon National Guard Child and Youth Carnival Event Nov. 19 Station 2 Monroe YMCA Fire Safety Week Nov. 19 Station 4 Cub Scout Station Tour - First Responder Unit Nov. 26 Station 2 Milwaukie Covenant Preschool Truck Tour Nov. 27 FMO/Station 9 Holcomb Elementary first grade Fire Safety Talk (3 classes) Nov. 28 FMO Firewise Walk-through Nov. 29 FMO/Station 2 Milwaukie Preschool Station Tour Nov. 29 FMO/Station 15 Marylhurst School Station Tour
3 Note: The following are areas of interest on specific topics or items that have received additional staff time beyond what is noted above.
The FMO has been busy working to complete our Occupancy Inspection workload for November and preparing to finish the year’s inspections, while preparing our inspection plan for 2019. With the completion of the fire investigations for the month of November, a big thanks to our Investigators for the hours spent determining the fire causes and origins, and working together to build their experience and share their knowledge. We are working to establish the processes that we currently use into a more formal guideline. The following are the draft procedures we have been working to complete that will help build more consistencies in the processes and products we produce.
1) Fire Investigator Callback process (SOG) 2) Engineering- Commercial Project Plan Review (SOG) 3) Pre-Fire Plan Review and assignment (SOG) (For OPS this is what qualifies as a pre- plan, how the FMO handles new additions and changes and how OPS will review them, how often they will be reviewed, and how to process changes) 4) Re-Prioritization and Rating of Occupancy Hazard Inspections 5) Fire Investigation with a Fire Fatality (SOG) 6) Fire Prevention Training Request process form
Respectfully submitted,
Battalion Chief Burke Slater
4 Clackamas Fire Inspections 2018 Inspections January - November Assigned To Actions Scheduled # Done % Done Division, Fire Marshal Office 1 YEAR PREVENTION OFFICE 1465 1197 81.71% 2 YEAR PREVENTION OFFICE 767 686 89.44% HAZ MAT INSPECTION 31 15 48.39% ANNUAL SELF INSPECTION 95 46 48.42% APARTMENT PROGRAM 1 YEAR 377 370 98.14% 4 YEAR PREVENTION OFFICE 117 111 94.87% Division, Fire Marshal Office Grand Total 2852 2425 85.03% Station, Station 1 COMPANY 2 YEAR INSPECTION 10 10 100.00% COMPANY 4 YEAR INSPECTION 35 34 97.14% Lock Box 21 6 28.57% TARGET HAZARD WALK THRU 13 7 53.85% Station, Station 1 Total 79 57 72.15% Station, Station 10 COMPANY 2 YEAR INSPECTION 6 6 100.00% Lock Box 7 6 85.71% TARGET HAZARD WALK THRU 6 5 83.33% Station, Station 10 Total 19 17 89.47% Station, Station 11 Lock Box 5 3 60.00% TARGET HAZARD WALK THRU 3 2 66.67% Station, Station 11 Total 8 5 62.50% Station, Station 14 Lock Box 3 0 0.00% TARGET HAZARD WALK THRU 18 12 66.67% Station, Station 14 Total 21 12 57.14% Station, Station 15 COMPANY 2 YEAR INSPECTION 33 31 93.94% COMPANY 4 YEAR INSPECTION 3 3 100.00% Lock Box 8 6 75.00% TARGET HAZARD WALK THRU 10 6 60.00% Station, Station 15 Total 54 46 85.19% Station, Station 16 COMPANY 2 YEAR INSPECTION 65 64 98.46% COMPANY 4 YEAR INSPECTION 6 6 100.00% Lock Box 4 1 25.00% TARGET HAZARD WALK THRU 12 4 33.33% Station, Station 16 Total 87 75 86.21% Station, Station 17 COMPANY 2 YEAR INSPECTION 43 38 88.37% COMPANY 4 YEAR INSPECTION 2 2 100.00% Lock Box 3 3 100.00% TARGET HAZARD WALK THRU 6 5 83.33% Station, Station 17 Total 54 48 88.89% Station, Station 18 TARGET HAZARD WALK THRU 4 0 0.00% Station, Station 18 Total 4 0 0.00%
5 Clackamas Fire Inspections Station, Station 19 TARGET HAZARD WALK THRU 1 0 0.00% Station, Station 19 Total 1 0 0.00% Station, Station 2 COMPANY 2 YEAR INSPECTION 24 22 91.67% COMPANY 4 YEAR INSPECTION 36 35 97.22% Lock Box 13 9 69.23% TARGET HAZARD WALK THRU 12 9 75.00% Station, Station 2 Total 85 75 88.24% Station, Station 3 COMPANY 2 YEAR INSPECTION 64 62 96.88% COMPANY 4 YEAR INSPECTION 35 32 91.43% Lock Box 9 3 33.33% TARGET HAZARD WALK THRU 18 7 38.89% Station, Station 3 Total 126 104 82.54% Station, Station 4 COMPANY 2 YEAR INSPECTION 8 8 100.00% COMPANY 4 YEAR INSPECTION 46 38 82.61% Lock Box 5 3 60.00% TARGET HAZARD WALK THRU 14 10 71.43% Station, Station 4 Total 73 59 80.82% Station, Station 5 COMPANY 2 YEAR INSPECTION 48 48 100.00% COMPANY 4 YEAR INSPECTION 2 2 100.00% Lock Box 2 2 100.00% TARGET HAZARD WALK THRU 2 2 100.00% Station, Station 5 Total 54 54 100.00% Station, Station 6 COMPANY 2 YEAR INSPECTION 19 19 100.00% Lock Box 4 4 100.00% TARGET HAZARD WALK THRU 4 4 100.00% Station, Station 6 Total 27 27 100.00% Station, Station 7 COMPANY 2 YEAR INSPECTION 20 13 65.00% COMPANY 4 YEAR INSPECTION 2 2 100.00% Lock Box 5 1 20.00% TARGET HAZARD WALK THRU 2 1 50.00% Station, Station 7 Total 29 17 58.62% Station, Station 8 COMPANY 2 YEAR INSPECTION 63 56 88.89% COMPANY 4 YEAR INSPECTION 13 13 100.00% Lock Box 16 3 18.75% TARGET HAZARD WALK THRU 15 0 0.00% Station, Station 8 Total 107 72 67.29% Station, Station 9 COMPANY 2 YEAR INSPECTION 4 4 100.00% COMPANY 4 YEAR INSPECTION 1 1 100.00% Lock Box 9 9 100.00% TARGET HAZARD WALK THRU 7 6 85.71% Station, Station 9 Total 21 20 95.24% Grand Total 849 688 81.04%
6 Clackamas Fire Inspections
2018 Special Inspections November Assigned To Actions # Done Division, Fire Marshal Office ENFORCEMENT ASSIST 5 FIRST REINSPECT 20 NEW CONSTRUCTION INSPECTION 11 OPEN BURNING 2 PLAN REVIEW 45 SPECIAL INSPECTION 11 TENANT IMPROVEMENT 8 Division, Fire Marshal Office Total 109 Grand Total 109
7 Estacada Fire Inspections
2018 Estacada Inspections January - November Assigned To Actions Scheduled # Done % Done Division, Fire Marshal Office 1 YEAR PREVENTION OFFICE 102 86 84.31% 2 YEAR PREVENTION OFFICE 33 31 93.94% APARTMENT PROGRAM 1 YEAR 4 4 100.00% Division, Fire Marshal Office Total 139 121 87.05% Grand Total 139 121 87.05%
2018 Estacada Inspections November Assigned To Actions # Done Division, Fire Marshal Office 1 YEAR PREVENTION OFFICE 7 APARTMENT PROGRAM 1 YEAR 4 Division, Fire Marshal Office Total 11 Grand Total 11
2018 Estacada Special Inspections November Assigned To Actions # Done Division, Fire Marshal Office FIRST REINSPECT 1 NEW CONSTRUCTION INSPECTION 1 PLAN REVIEW 8 SPECIAL INSPECTION 1 TENANT IMPROVEMENT 1 Division, Fire Marshal Office Total 12 Grand Total 12
8 False Fire and Medical Alarm Responses Information within this category will be used for the purpose of cost recovery pursuant to Ordinance 09-01
160
140
120
100
80
60
40
20
0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2015 87 72 95 100 117 110 82 83 89 106 105 89 2016 78 78 86 87 73 104 65 107 107 126 93 88 2017 132 92 86 126 116 84 113 143 111 144 118 117 2018 94 96 100 102 101 115 130 129 108 143 108
Monthly Average
2015 95 Incidents 2016 91 Incidents 2017 115 Incidents 2018 111 Incidents
9 Clackamas Fire District #1 2018 Structure Fire Cause of Ignition
Cause under investigation 2 2%
Cause undetermined after investigation 22 21%
Cause, other Unintentional 5 50 5% 47% Failure of equipment or heat source 22 21%
Act of Nature Intentional 0 6 0% 6%
Year Fire Cause of Ignition Incidents % 2015 Cause under investigation 0 1.98% Cause undetermined after investigation 11 12.79% Cause, other 1 1.16% Failure of equipment or heat source 15 17.44% Intentional 5 5.81% Unintentional 54 62.80% 2015 Total 86 100.00% 2016 Act of Nature 2 2.56% Cause under investigation 1 1.28% Cause undetermined after investigation 11 14.10% Cause, other 2 2.56% Failure of equipment or heat source 9 11.54% Intentional 4 5.13% Unintentional 49 62.80% 2016 Total 78 100.00% 2017 Act of Nature 2 1.87% Cause undetermined after investigation 17 15.89% Cause, other 1 0.93% Failure of equipment or heat source 18 16.82% Intentional 8 7.48% Unintentional 47 43.93% 2017 Total 93 100.00% Data on 111-Building Fire's only within Clackamas Fire Dist. FMZ's Data Excludes: Cooking and Chimney Fires
10 R-1b.3
Business Services
Business Services Division
To: Chief Fred Charlton and the Board of Directors From: HR Manager Trish Noble Re: Human Resources Division Monthly Report – November 2018
Assisted with background check entries for CERT volunteers
Began new Kelly Day rotations project for January 2019
Completed several roster changes in TeleStaff
Attended the KronosWorks Conference in Las Vegas, NV from November 4-7
Assisted with the testing process for Entry Level Firefighter
Attended the Administrative Building planning meetings
Created new employee files/forms and sent related documentation to staff
Updated employee files with certifications, change of addresses, assignment changes, etc.
Continued work on comp time accruals
Job Analysis Questionnaire and Job Description review process initiated for all non-sworn positions
Began work to update job descriptions for non-sworn staff
Oregon Equity Pay job profiling training
Continued work on Munis new hire and change forms
Quarterly Civil Service meeting
Human Resources Management presentations for Fire Officer II Academy
Processed Tuition reimbursement requests
Temp hire processing
Worker’s Comp claims and return to work
Recruitment and Training Academies Collaboration meeting
Kickoff for annual evaluations and Professional Development Committee discussions
11 LBG
LBG and I have been working on the amount of denials for pre-authorizations our members have been getting. LBG had requested an audit be done because of this. They pulled the report as of the date that we changed from American Health Holdings to Hines Associates from July 1, 2018. There were 17 pre- authorizations denied for approval. After reviewing all claims, they found that all but four claims were reprocessed. After speaking to the Claims Supervisor, we found out that the plan was being interpreted incorrectly. It has been addressed and they assured us that we shouldn’t see this continue. They apologized for the confusion and have taken all necessary steps internally to be sure that all understand properly. LBG has set a reminder for us to ask for another report to be run in late February to make sure it has, indeed been fixed.
LBG Symposium will be held in Las Vegas this year April 24 – 26, 2019. The District will send members to learn about new benefits, self-insured plans, and other insurance topics.
Retirees
Continue to work with retirees on their monthly accounts and helping them understand their statements.
Insurance Benefits
Met for our regular Insurance Committee. The committee discussed an individual case to make a determination of coverage or interpretation of the plan document (without name or identification of the employee).
Insurance Benefits
LBG and I continue to get phone calls from members who are receiving $750 penalty invoices for not getting the proper pre-authorizations for procedures that are being done outside of a regular doctor’s office visit. We are currently working on seven right now by having the member go back and ask the facility to provide them with a “Post” pre-authorization.
Quarterly Insurance meeting with LBG. We reviewed last fiscal 2017-18 plan year. Here is what they showed in a snapshot…
~ Medical claims increased by 21.83% from the previous year
~ Membership increased by 4.37%
~ Office visit claims were above the commercial benchmark
~ In and outpatient claims were below the commercial benchmark
Completed the PCORI fee report and payment was mailed in.
12 Retirees
Met with 12 employees at a Retirement Workshop organized by BC Keith Smith. This was a great way to get everyone together to hear all the details of the TIPO, supplemental insurance, medical premium rates, and all forms that will need to be completed before leaving the Fire District.
Working on a District retiree contact list, with all of the pertinent information to use for communicating more efficiently to the retiree group.
Health Trust Insurance Premium Offset (TIPO)
Attended the Quarterly TIPO meeting. HYAS presented the Quarterly Performance Report. Reports did not make it to the Fire District prior to our meeting, so will be going out to the committee members in the next couple of days. Our next meeting will be rescheduled for December 19 at 10:00 am at Station 5 instead of December 26.
13 R-1b.4 Business Services
Business Services Division
To: Chief Fred Charlton and the Board of Directors From: Information Technology Director Oscar Hicks Re: Information Technology Services Division Monthly Report – November 2018
Initiated
There are ongoing efforts in place by staff to continuously look for efficiency gains through product enhancement or replacement.
In Progress/On-going
ITS Optimization / Audit Survey (defining business requirements) Sophos XG - centralized security platform MS SQL / SharePoint design Unitrends / Veeam - Data Backup and DR platform Setting up Exchange 2016 with cluster topology Continuous work with the CMT MAJCS configuring Inform Mobile and troubleshoot issues, Testing new Version of Mobile CAD for deployment next month. Updating Remote Virtual Desktop Image to Windows 10 MS Windows 10 migration MS Office 2016 migration Planning station 16 fiber
Completed
Zoom Installation Information Security Awareness (October – National Security Awareness Month) Enterprise Information Security (InfoSec) Management E-Mail Archive upgrade (MailStore) MDC setup and Configuration for Ready Reserve apparatus Cradle Point Mobile Network upgrades AVIDs workstations all redeployed for phase 2 Inform Mobile CAD installed on AVIDS workstations (Nuc’s)
14 R-1c
Emergency Services
Emergency Services Division
To: Chief Fred Charlton and the Board of Directors From: Deputy Chief Ryan Hari Re: Emergency Services Division Monthly Report – November 2018
Continued work on the Station 16 and 19 construction projects.
Attended weekly Owner/Architect/Contractor meetings for all construction projects.
Participated in the monthly Operations meeting.
Participated in the monthly Fire Defense Board meeting.
Worked on the regional station alerting project.
Participated in design meetings for administration and training projects.
Participated in a C-COM Executive Board Meeting.
Established contact with Oregon Corrections Enterprises for certain furniture purchases.
Participated in discussions regarding future training academies.
Chaired the monthly C800 Meeting.
Began budget preparations for next fiscal year.
Attended weekly finance staff meetings; worked on several finance related issues.
Participated in Labor Management meeting with Local 1159.
Met with Key Bank representatives regarding District business.
Respectfully submitted,
Deputy Chief Ryan Hari
1 Emergency Services
Emergency Services Division
To: Chief Fred Charlton and the Board of Directors From: Logistics Manager DeAnn Cordes Re: Logistics Division Monthly Report – November 2018
The following summary of work includes those activities completed within Logistics.
Logistics filled and delivered 290 orders entered into Munis. This is up 22.9% from November of last year.
Filled and delivered 20 controlled medication orders; which is down 25.9% from November of last year. Logistics continues to perform deliveries on Tuesdays and Fridays or as needed. Foundation money was also delivered this month.
Staff attended and represented Logistics at the EMS Committee meeting this month.
Toured the Oregon Corrections Enterprises showroom and saw samples of the products they offer. They make many furniture items that could be utilized in our upcoming Training Center remodel and/or our new Administration facility. Items were also ordered for stations 16 and 19 currently under construction.
Staff attended the Munis quarterly meeting with other Munis users. Purpose of this meeting is to roundtable, brainstorm and troubleshoot Munis successes and issues as a group. The hope is to learn from each other and provide greater knowledge base to all involved.
Attended a Go To Meeting to learn about Accounts Receivable and General Billing with a Munis trainer. This information was extremely helpful, as Logistics has a need for general billing when we purchase and/or sell items to outside agencies.
Attended a Recruitment and Training Academies collaboration meeting. This was an informative discussion about the timelines and needs for the rapidly approaching next career firefighter academy.
Attended a Go To Meeting to learn about contracts and budgets with a Munis trainer. Contracts are now with Logistics so this was a quick overview to contract entry.
Respectfully submitted,
Logistics Manager DeAnn Cordes
2 R-1c.1
Emergency Services
Emergency Services Division
To: Chief Fred Charlton and the Board of Directors From: Division Chief Bill Conway Re: Emergency Medical Services and Training Division Monthly Reports – November 2018
The following summary of work includes those activities completed within the EMS and Training Divisions. Additional reports are included from the Training Chief, Medical Services Chief, EMS Training Officer, Community Paramedic, as well as the monthly community CPR report from Cascade Training. Attended District Board meeting
Attended Training Division weekly staff meetings
Training Center remodel meetings
Attended several EMS planning meetings regarding ASA contract
Attended Clackamas County EMS System Enhancement meeting
Attended several internal ASA planning meetings
Attended AVIDS update meetings
Participated in Occ Health testing
Participated in Milwaukie Rotary dictionary handouts at Lot Whitcomb Elementary
Attended Public Based EMS Committee meeting via conference call
Attended recruitment and academy meeting
Attended FirstNet presentation
Met with Rich Swift, H3S Director and Chief Charlton to discuss ASA improvements
Met with AMR staff and Chief Charlton to discuss ASA improvements
Respectfully submitted,
Division Chief Bill Conway
3 Emergency Services
Emergency Services Division
To: Chief Fred Charlton and the Board of Directors From: Medical Services Chief Josh Santos Re: Emergency Medical Services Division Monthly Report – November 2018
Facilitated medical director and resident ride along x 1 Attended flu/Hep A meeting with Clackamas County Public Health and Community Paramedics AmyJo Cook and Dan Hall Facilitated ePCR roadshows throughout the entire month, reaching out to every crew in the Fire District. Attended monthly board meeting Attended EMS Committee Meeting Attended ASA strategic planning meeting with Clackamas County EMS stakeholders Did commercial spot with KGW promoting the PulsePoint application. Had lunch meeting with AMR Clackamas County Operations manager Facilitated Medic Transport Operational Workgroup meeting Met with union president to discuss Clackamas County Ambulance Service Plan Met with TVFR Medical Services Chief – Divisional structure and ASA Facilitated Chain of Survival Meeting Sat on entry level Firefighter interviews during last week of the month
Respectfully submitted,
Medical Services Chief Josh Santos
4 Emergency Services
Emergency Services Division
To: Chief Fred Charlton and the Board of Directors From: Community Paramedic AmyJo Cook Re: Emergency Medical Services Division Monthly Report – November 2018
Attended multidisciplinary Hepatitis A data management and administration meeting Assisted community member with connecting with continuation of care outside the 911 system and connection with Veterans’ specialists Attended community outreach meeting with Riverstone Conducted eight home visits for crew referred patients Administered 15 free flu vaccinations at the Father’s Heart(homeless shelter) Conducted five Project Hope contacts Attended high 911 user meeting with Tricounty911 and Riverstone Attended Narcan task force meeting Attended recovery housing workgroup Assisted with housing for Project Hope client
Respectfully submitted,
Community Paramedic AmyJo Cook
5 Emergency Services
Emergency Services Division
To: Chief Fred Charlton and the Board of Directors From: EMS Training Officer Mike Verkest Re: Emergency Medical Services Division Monthly Report – November 2018
Coordinated EMS Drill with Happy Valley Providence Immediate Care Clinic
Participated in East Clackamas County EMS Association Meeting- Timberline 2019
Participated in October EMS Committee Meeting
Attended ASA Strategic Planning meeting
RMS Succession Planning Project meetings and webinars
Continued planning for regional PACE Exercise for May 2019
Continued work with Clackamas County Strangulation Workgroup
Coordinated meeting with TVF&R EMS Division
Coordinated and delivered two weeks of fall 2018 MAT- Cardiac Arrest
Performed multiple ADORE Training and FTO Training sessions
Recorded two EMS Training quickies
Attended the monthly and weekly Training Division Staff meetings
Coordinating Volunteer EMS Workgroup with ATO Webster and VFF Thiele.
Electronic Protocol Selection is complete with Clackamas County
Attended Scientific Review Committee- Decided one 1 trauma airway study for 2019
As Chair of the Clackamas County EMS Council Ops subcommittee, held monthly meeting
Respectfully submitted,
Mike Verkest, EMS Training Officer
6 Cascade Healthcare Services, LLC. Clackamas Fire District #1 Community CPR and First Aid Programs Student Enrollment and Course Evaluation Summary
Number of Classes Offered at Each Location Nov-18 Class Type Station 2 Station 3 Station 4 Station 5 Station 7 Station 10 Station 14 Station 15 BLS HCP 2 2 HS FA, CPR & AED 1 1 1 HS CPR & AED 1 1 1 HS FA 1 1 1 ACLS Renewal 1 1 PALS Renewal 2
Clackamas Fire Station Enrollment by Location Nov-18 Class Type Station 2 Station 3 Station 4 Station 5 Station 7 Station 10 Station 14 Station 15 BLS HCP 22 30 HS FA, CPR & AED 6 10 11 HS CPR & AED 1 5 2 HS FA 1 1 ACLS Renewal 8 8 PALS Renewal 15
Clackamas Fire Student Evaluation Summary -- November 2018 1 (Strongly Disagree) 2 (Disagree) 3 (Neutral) 4 (Agree) 5 (Strongly Agree) 1 2 3 4 5 Overall this course met my expectations: 1 14 106 The program was relative to my work and extended my knowledge: 2 18 101 Adequate supply of equipment that was clean and in good working order: 9 112 Method of presentation enhanced my learning experience: 16 105 Classroom environment was conducive to learning: 1 17 103 Instructor(s) provided adequate and helpful feedback: 1 7 113 Student's rating of the instructor's overall effectiveness: Poor Fair Satisfactory Good Excellent 2 6 113 Student would refer a friend/colleague to take the same course: Yes No 121
7 Cascade Healthcare Services, LLC. Clackamas Fire District #1 Community CPR and First Aid Programs Student Enrollment and Course Evaluation Summary
Comments from Clackamas Fire Student Evaluations -- November 2018
Thank you! Thank you for being clear and to the point! Thanks, Matt!
Best PALS Instructor yet! Excellent class. Funny, supportive. The mega code was as low stress as possible, which was great and very much appreciated. Excellent class & instructor! Awesome instructor! Easy to understand and actually very interesting. Simple, easy to follow instructions. Thanks! Very helpful and professional presenter. Thank you.
Room was cold. I enjoyed your nuts and bolts approach and how you ran the class. Thank you! Great and fun! Victoria was a great instructor! It was a hassle that the door was locked. Awesome instructions. Great! Thank you! Excellent course & instructor! Thanks! Thank you! Excellet people skills, friendly, kind, positive Excellent class, very clear explainations. Best class.
Thank you for keeping the room temp on the cooler side. It was very comfortable. Thank you for great training, down to the point and very understandable. Great explanations. Best course so far. Good balance of instruction, skills & recap of important info. Thanks for the training.
8 Emergency Services
Emergency Services Division
To: Chief Fred Charlton and the Board of Directors From: Training Chief Keith Smith Re: Training Division Monthly Report – October 2018
Training Chief Keith Smith Lt. promotional exam(40hrs)
Firefighter testing (20 hrs.)
Attended Senior Staff meetings
Ops meeting
Training Staff meetings. Planning upcoming testing and training
Schools and Conferences Management
HR testing management: Finalizing Lt test/FF Test (12 hrs.)
TC remodel planning (4 hrs.)
South Battalion Training Officer Sean Brown
Weekly Training Staff meetings
Senior Firefighter Academy
Wellness appointment
Occupational health appointment
Probationary AO Task Book revamp
Proctor Lieutenant’s written test
Apparatus Operator Mentor meeting
NAFT ComL class
9 North Battalion Training Officer Scott Walker Assisted the instructors with rescue training and hose training two weekends for the Volunteer Academy.
Taught Target Solutions Log book and Daily Mission Ready check as well as Basic Munis to the SR FF Volunteers.
Assisted with the Lieutenant testing process.
Fire Officer 2 Academy was a success. We had great material from the instructors and the students gave good reviews of the Academy.
Covered at E301 for one day
Attended Communications Leader class
East Battalion Training Officer Mark Webster
Volunteer drills
o Brush Rig Operations
o EMS Scenarios
AVIDS development and testing
Mini pumper presentation for Volunteer Program
Bailout Train the Trainer completed
Academy Coordinator Steve Sakaguchi
Training o Attended Academy Collaboration Meeting.
o Continuing to evaluate academy program and working with instructors to improve curriculum and operations as needed.
o Working with BC Rooney on updates to Fire Rescue Protocols.
Volunteers-Academy o Facilitated round table discussion with participants at the Volunteer Senior Firefighter Academy.
o VA18-01 completed training on Rescue, Search, Supply and Attack Line deployment. Volunteer Firefighters assisted instructing Search and Rescue.
Volunteers- Explorers o 15 candidates completed the written test and panel interview portion of the Explorer entrance process. VFFs Steinberg, Barber and Thiele assisted. Placement offers to be sent out the first week of December.
10 o VFF Steinberg will be soliciting more involvement from the volunteer group
Respectfully submitted,
Training Chief Keith Smith
11 Emergency Services
Emergency Services Division
To: Chief Fred Charlton and the Board of Directors From: Health and Wellness Manager Heather Goodrich Re: Wellness Division Monthly Report – November 2018
The following summary of work includes those activities completed by Clackamas Fire Wellness Staff: Welcomed back Koryn Galego from maternity leave. Annual career firefighter pre-physical testing. (26 people) Annual career firefighter fasting blood draws. (31 people) Make-up testing spirometry and hearing testing for career firefighters. (8 people) Annual OSHA required hearing conservation training for career firefighters. (26 people) Immunizations were provided to career firefighters, volunteer firefighters and staff. (21 people) Medical testing performed (labs, TB, etc.) outside the baseline and annual testing. (7 people) Coordinated fit for duty physicals for injured career firefighters returning to duty. (1 person) Presented injury reporting scenarios and procedures at the Clackamas Fire Officer II Academy. “Cancer and Firefighters” presentation onsite for 20 career firefighter crews. (72 participants) Annual fitness testing for career firefighters. (4 people) Submaximal treadmill tests for career firefighters. (3 people) Coordinated weekend morning workouts for volunteer firefighter recruits. Injury consultations and on-site treatment by the Athletic Trainer. (92 visits) Processed and provided follow-up for on-the-job injury reports and for Safety Committee. One injury reports was submitted with no workers’ compensation claims for the month. One of the five injury reports was a musculoskeletal injury and it was followed up with by the District Athletic Trainer. Coordinated volunteer injuries and return to work program. (1 person) Provided requested health information and consultations to 15 firefighters and staff.
12 Provided requested information about our program to Salem Fire (email) and TVF&R (phone). Created and sent out monthly Wellness Update and Health Insurance Newsletter. Distributed EAP Employee Newsletter and EAP Supervisor Newsletter by email. Met with a culturally competent behavioral health provider in regards to training and education for peer supporters. Attended the Health Insurance Committee meeting, Senior Staff meetings and a Recruitment meeting.
Respectfully submitted,
Health and Wellness Manager Heather Goodrich
13 Clackamas Fire District #1 Wellness Update
Heart Disease & FF Cardiac Arrest Deaths
Q: What happens if I start to carve the Thanksgiving turkey and it’s still raw?
A: Oops! Discreetly take it to Most firefighters who die from cardiac arrest turn out to have narrowing of the heart arteries or structural the kitchen, cut into pieces, damage in their hearts, a recent study suggests. and spread it on a baking When firefighters become suddenly incapacitated on the job, it endangers their lives. It may also put other lives at risk as they work to rescue people from burning buildings or douse flames before they spread, sheet to finish roasting. researchers note in the Journal of the American Heart Association. Despite this obvious risk, research to date hasn’t offered a clear picture of why so many firefighters killed on the job die of cardiac arrest rather than from fire-related injuries. “Fire service statistics had long indicated that sudden cardiac events were a leading cause of line of duty death among firefighters,” said study leader Denise Smith. Research shows that firefighters are more likely to suffer a cardiac event after fire-fighting versus station duties, added Smith, who directs the First Responder Health and Safety Lab at Skidmore College in Saratoga Springs, New York. To see why these heart-related deaths occur, researchers examined autopsy data from 627 male firefighters, ages 18 to 65, who died between 1999 and 2014, including 276 cardiac cases and 351 trauma cases. Surprisingly, less than one in five cardiac cases were heart attack deaths, Smith said by email. Instead, 82 percent of those who died had evidence of coronary heart disease - narrowing of the heart arteries - or enlarged hearts. Having an enlarged heart or evidence of a prior heart attack were each tied to a six-fold increase in risk of sudden cardiac death, the study found, while having a coronary artery that was 75 percent narrowed was tied to a nine-fold rise in risk. While the study can’t prove whether or how working as a firefighter might make heart disease more likely, several aspects of the job could explain the connection, Smith said. Exposure to smoke, soot and chemicals in the air, as well as disrupted sleep patterns and high levels of occupational stress might all contribute to heart problems, Smith noted. It’s not clear whether firefighters’ risk of heart disease, is higher or lower than other people in different lines of work. “However, the research clearly shows that the stress of firefighting - the heavy muscular work, heat stress, sympathetic nervous system activation, and exposure to smoke - can trigger a cardiac event in individuals with underlying disease,” Smith said. One limitation of the study is that the autopsies didn’t have uniform descriptions of heart disease or criteria for defining an enlarged heart, the authors note. Researchers also lacked data on certain risk factors for heart disease like smoking or high blood pressure. Still, the results offer fresh evidence of the dangers of high-stress, physically demanding jobs for people with underlying heart disease, noted Dr. Stefanos Kales, a researcher at Harvard Medical School and the Harvard TH Chan School of Public Health in Boston who wasn’t involved in the study. “In essence, for persons who have developed underlying heart disease, it is dangerous to perform heavy work, especially in stressful situations that produce a surge of adrenaline and related hormones that challenge the cardiovascular system through a variety of mechanisms,” Kales said by email. Annual NFPA 1582 screenings are an important avenue for monitoring risk. As new research becomes available, additional testing may be warranted. Source: Journal of the American Heart Association, online Sept. 5, 2018
14 A quick exercise: Think of the things that you are most grateful for. List the top three on a piece of paper. By doing this simple exercise, While essential oils have become very popular for their health you have created a shift in benefits in recent years, they are not without serious risk say your hormone pathways that experts. The trouble, say critics (including longtime will improve your health. A aromatherapists), is that companies overstate their potential and downplay risk. Meanwhile, ill-informed formal practice of gratitude at-home users may misuse them. (writing or tracking in an app like ‘Gratitude 365’) has been Dos and Don'ts of Essential Oils proven to change your brain What Are Essential Oils? They're made from parts of certain plants like leaves, herbs, barks, pathways to improve health and rinds. Makers use different methods to concentrate them into oils. You may add them to vegetable and quality of life. Gratitude oils, creams, or bath gels. Or you might smell them, rub them on your skin, or put them in your bath. doesn’t come easy for many Some research shows that they can be helpful, if you know how to use them the right way. Always of us. With practice, this check the label and ask your doctor if you’re not sure if they’re OK for you to use. simple technique can make a DO Try It if You’re Anxious. Simple smells such as lavender, chamomile, and rosewater may lasting change in the way we help keep you calm. You can breathe in or rub diluted versions of these oils on your skin. Scientists see the world. think they work by sending chemical messages to parts of the brain that affect mood and emotion. Although these scents alone won’t take all your stress away, the aroma may help you relax. Like ruts on a muddy road, if we continue to use the same DON’T Just Rub Them Anywhere. Oils that are fine on your arms and legs may not be safe to pathway, our brain forms put inside your mouth, nose, eyes, or private parts. Lemongrass, peppermint, and cinnamon bark are deeply ingrained patterns that some examples. are hard to change. If you DO Check the Quality. Look for a trusted producer that makes pure oils without anything added. have experienced life with a You’re more likely to have an allergic reaction to oils that have other ingredients. person that tends to look for what is wrong rather than DON’T Trust Buzzwords. Just because it’s from a plant doesn’t mean it’s safe to rub on your what is right, then you have skin, or breathe, or eat, even if it’s “pure.” Natural substances can be irritating, toxic, or cause allergic reactions. Like anything else you put on your skin, it’s best to test a little bit on a small area and see experienced the effects of how your skin responds. negative pathways. Counting blessings or writing a DO Toss Out Older Oils. In general, don’t keep them more than 3 years. Older oils are more gratitude list before bed likely to be spoiled because of exposure to oxygen. They may not work as well and could irritate your promotes better sleep, lower skin or cause an allergic reaction. If you see a big change in the way an oil looks, feels, or smells, you should throw it out, because it has probably spoiled. blood pressure, better digestion, and a stronger DON’T Put Edible Oils On Your Skin. Cumin oil, which is safe to use in your food, can cause immune system. The next blisters if you put it on your skin. Citrus oils that are safe in your food may be bad for your skin, time you are feeling down, especially if you go out into the sun. And the opposite is true, too. Eucalyptus or sage oil may soothe pull our your gratitude lists you if you rub it on your skin or breathe it in. But swallowing them could can cause a serious and remember all you have to complication, like a seizure. be grateful for. DO Tell Your Doctor. Your doctor can make sure it’s safe for you and rule out any side effects, Source: www.dps.texas.gov like affecting your prescriptions. DO Dilute Them. Undiluted oils are too strong to use straight. You’ll need to dilute them, usually with vegetable oils or creams or bath gels, to a solution that only has a little bit -- 1% to 5% -- of the essential oil. Exactly how much can vary. The higher the percentage, the more likely you are to have a reaction, so it’s important to mix them correctly.
DON’T Use On Damaged Skin. Injured or inflamed skin will absorb more oil and may cause unwanted skin reactions. Undiluted oils, which you shouldn’t use at all, can be downright dangerous on damaged skin.
DO Consider Age. Young children and the elderly may be more sensitive to essential oils. So you may need to dilute them more. And you should totally avoid some oils, like birch and wintergreen. In even small amounts, those may cause serious problems in kids 6 or younger because they contain a chemical called methyl salicylate. Don’t use essential oils on a baby unless your pediatrician says it’s OK.
(Article continued on page 3. . . )
15 Early November DON’T Forget to Store Them Safely. They can be very concentrated and may cause serious health Checklist problems, especially if used at the wrong dose or in the wrong way. Just like anything else that little hands shouldn’t be able to reach, don't make your essential oils too handy. If you have young children, keep all As we move into the month essential oils locked away out of their sight and reach. of November, our minds start thinking about DO Stop Use if Your Skin Reacts. Your skin might love essential oils. But if it doesn’t -- and you Thanksgiving and all the notice a rash, little bumps, boils, or just itchy skin -- take a break. More of the same oil can make it worse. Whether you mixed it yourself or it’s an ingredient in a ready-made cream, oil, or aromatherapy product, related foods and details gently wash it off with water. that need planning. Here are a couple of things to DO Choose Your Therapist Carefully. If you look for a professional aromatherapist, do your home- think about early this month. work. By law, they don’t have to have training or a license. But you can check to see if yours went to a school certified by a professional organizations like National Association for Holistic Aromatherapy. Is there room in your refrigerator for that DON’T Overdo It. More of a good thing is not always good. Even when diluted, an essential oil can turkey you’re going to cause a bad reaction if you use too much or use it too often. That’s true even if you’re not allergic or unusually sensitive to them. thaw? It takes 24 hours for each pound of DON’T Be Afraid to Try Them. Used the right way, they can help you feel better with few side effects. turkey to thaw in the refrigerator—that DO Take Care if Pregnant. For pregnant women, even oils used on the skin can enter the placenta means if you have a and impact an unborn baby. It’s best to avoid certain oils if you’re pregnant. Those include wormwood, rue, oak moss, Lavandula stoechas, camphor, parsley seed, sage, and hyssop. The safest bet during 20lb turkey you’ll need pregnancy: Work with a professional who knows how to use them or skip them altogether. Ask your doctor if to get it into the you’re unsure. refrigerator at least five days before you want to Five Essential Oils to Watch Out For: cook it. Even if you buy Bergamot: Often used as a natural antiseptic, bergamot is among the biggest culprits for making the a fresh turkey, you’re skin particularly sensitive to the sun. Avoid sunlight for 12 hours after using it on your skin, even if it’s dilut- still going to need ed. refrigerator space for a day or two. Clary sage oil: It’s often used for calming properties and skin benefits. Pregnant women shouldn’t use it, as some evidence suggests it can induce contractions. Can you use that year- old turkey in your Peppermint: A classic stomach soother, this oil should never be used on infants or small children as freezer for the holiday it can cause life-threatening breathing problems. meal? Technically, Eucalyptus: If you are on medications, check with your doctor before using this aromatic oil. It may YES. Frozen turkeys cause certain drugs used for seizures, narcolepsy, and ADHD to be less effective and can bring on asthma will keep for a long time attacks. if held below zero Cinnamon bark: Sometimes used in shampoos and lotions, it also can irritate the skin. People with degrees. The general seasonal allergies have been shown to be more prone to bad reactions to it and are advised to avoid it. recommendation for freezer storage is one Source: www.webmd.com year, if the food has been frozen that whole time. This is a quality recommendation and Isometric Single-Leg Wall Lean not a food safety dead- line. For many, the gluteus medius muscle is under-active and weak, which may alter how the hip, knee and lower back perform, and could also lead to a low-back ache. Find the food thermometer. Standing parallel to a wall, flex the hip closest to the wall to 90 Something is better degrees, with the knee bent. than nothing, so if you Press the foot of the stance leg into the floor while driving the have an old meat bent leg into the wall. The gluteus medius of the standing leg will thermometer, use it. A fire to stabilize the pelvis. better bet would be to invest in a new instant- read thermometer. Digital ones are great and can be used for many different types of foods. 16 Source: https:// news.nutritioneducationstore.com This side dish is also delicious made with squash or sweet potato.
INGREDIENTS: 2lb pumpkin, squash, or sweet potato 2 red onions, peeled and cut into 12 wedges each 1/4 cup walnuts, roughly chopped 3 TB maple syrup, honey, or brown sugar 3 TB olive oil 16170 SE 130 Ave 1 TB dried chili flakes, adjust to taste (note: flavor becomes milder when roasted) Clackamas, OR 97015 1/2 tsp salt Fax: 503-742-2886 Black pepper
Health & Wellness Manager GARNISHES: Heather Goodrich 1/4 cup feta cheese Office: 503-742-2686 Fresh red chili finely diced Cell: 971-806-1835 Fresh parsley, finely chopped [email protected]
Wellness Specialist COOKING INSTRUCTIONS Alicia McVicker 1. Preheat oven to 390° F. Peel and dice the pumpkin into 1-inch cubes (no need to peel if using Office: 503-742-2690 squash or sweet potatoes). Reserve the pumpkin seeds and give them a quick rinse under Cell: 971-275-3981 the tap. [email protected] 2. Place the pumpkin, pumpkin seeds, onion and walnuts onto a large baking tray. Drizzle with olive oil and maple syrup., and then use a spatula to toss the pumpkin so it is evenly coated. Medical Assistant 3. Sprinkle the pumpkin with dried chili flakes, salt and pepper. Koryn Galego 4. Roast for 25 minutes, or until the pumpkin is browned and cooked through. Toss once at Office: 503-742-2689 around 15minutes. Cell: 971-284-3343 5. Remove from the oven, crumble over feta and garnish with fresh chili and parsley, if using. [email protected] Serve immediately.
Athletic Trainers Nutrition Facts: Jennifer Adams ***Note: If you use brown sugar instead of honey or Servings: 6 Cell: 503-706-4041 maple syrup, mix it with olive oil before pouring over [email protected] the pumpkin. Amount Per Serving: Calories: 165 Matt Alvarez Total Fat : 11.7g (2.2g saturated fat) Protein: 4.4g Office: 503-742-2687 Source: Carbohydrate: 13.8g Cell: 909-782-5524 www.recipetineats.com [email protected] Sodium: 281mg Cholesterol: 6mg
Thanksgiving may kick off the notorious holiday weight gain season, but the good news is you’re probably not gaining as much as you think. The average weight gain during the six-week period between Thanksgiving and New Year’s is about one pound, according to a study from Tuft’s University in Boston.
Clackamas Fire Wellness Update Issue 219 November 2018
17 R-1c.2
Emergency Services
Emergency Services Division
To: Chief Fred Charlton and the Board of Directors From: Division Chief Mike Corless Re: Operations Division Monthly Report – November 2018
The following summary of work includes those activities completed within the Operations Division.
Meetings Attended: o Staff Meetings o Monthly OPS o Board Meeting o Fleet/Logistics final walk-through o Station 16/19 building updates o Bargaining o CCOM Fire Users o C800 o Budget monitoring o Promotional Testing development o Personnel issue
11/2 RFM walk through of Fleet/Logistics 11/6 AVIDS update, working in stations 11/8 MAJCS Mobile User meeting (New CAD System) 11/13 Fire Station Alerting System kick-off meeting 11/13 Admin and Training meeting with HBE 11/14 Tour and meeting with Oregon Corrections Enterprise in Salem 11/15 Taught Fire Officer II Academy on Budgeting 11/19 Discussion on Paramedic coverage in the Fire District 11/19 Meeting with Firstnet regarding First Responder network 11/20 Meeting with FF Jill Fullerton 11/21 Discussion on budgeting for staff vehicles and fire apparatus 11/21 presentation on Volunteer response apparatus 11/26 LMC
18 11/27 Admin and Training meeting with HBE 11/28 Meeting with Sunnyside Kaiser regarding Haz-Mat response 11/29 Update on personnel issue 11/29 Planning meeting 11/29 Meeting regarding CCOM negotiations.
Respectfully submitted,
Division Chief Mike Corless
19 North Battalion- A Shift Battalion Chief Brian Stewart Significant Incidents o N/A
Projects/Events/Meetings/Training o Oregon Safety and Health Section peer support workgroup o Probationary Firefighter evaluation o Probationary AO evaluation o 11/9-11/20 – respond to California as Strike Team Leader for Camp Fire with IE309, Canby Fire, TVFR, and Hoodland Fire. o Target Solutions and Public Risk Management Association webinar North Battalion-B Shift Battalion Chief Josh Gehrke Significant Incidents Projects/Events/Meetings/Training
North Battalion-C Shift Battalion Chief David Scheirman Significant Incidents o November 10 – an early morning house fire was dispatched. While responding, a column of smoke could be seen and from a distance fire was seen through the roof. A 1st alarm assignment worked to control the fire, protect exposures, search the house and finally extinguish the flames. A downed power line limited access for apparatus from the East. Report was that a family of 4 resided there. Our search came up empty and fortunately, we determined they were out of town.
Projects/Events/Meetings/Training o Probationary Firefighter phase testing. Firefighter did a very solid job. o Attended Altamont and Linden Village HOA meetings. o Attended Milwaukie Public Safety Advisory Group Meeting.
East Battalion- A Shift Battalion Chief Jason Ellison Significant Incidents o MCI entrapment MVA at 185th and 212. E 319, E307, T308, HR305, Hazmat 303, BC 301 and BC 302
Projects/Events/Meetings/Training o Lieutenants Tactical testing o Probationary Firefighter testing o Probationary AO Phase 3 testing o Station visits and went over operations notes. o Technical rescue program management. o Station audits
20 East Battalion- B Shift Battalion Chief Brian Rooney Significant Incidents o 11/6 Target solutions o 11/13 Residential fire- 28180 S. Beavercreek Rd. This was a well involved residential structure fire o 11/19 Structure Fire 21437 Borges Road o 11/19 crew home coming
Projects/Events/Meetings/Training o 11/6 Operations Meeting o 11/13 Assisted with CFD Fire Officer Academy o 11/18 Station 6 audit o 11/19 Station 14 audit o 11/16 PR event o 11/19 Fire District Board of Directors’ meeting o Probationary Firefighter testing o FRP program work o Battalion Chief training o Target Solutions training o BC mentoring
East Battalion- C Shift Battalion Chief Scott Carmony Significant Incidents o N/A
Projects/Events/Meetings/Training o Instructed Major Emergency Tactics and Strategy at the Fire Officer II Academy. o Assisted in the tactical component of the 2018 Lieutenant Promotional Exam.
South Battalion- A Shift Battalion Chief Brian Burke Significant Incidents o November 10 – Residential Fire – SE Aldercrest – BC303 assumed the role of Safety Officer. Projects/Events/Meetings/Training o Operations Santa Parade o Complete station audit of Stations 15 and 17 o Table Top Drill – Commercial/Residential mixed use fires.
South Battalion- B Shift Battalion Chief Jonathan Scheirman Significant Incidents o 11/4/18 Commercial Fire at 4616 SE Roethe Rd. A fire started in the bathroom of an apartment. Crews were able to keep the fire confined to the room of origin, but the fire unit had smoke damage throughout as did the apartment unit above. o 11/8/18 Commercial Fire at 34064 S Dickey Prairie Rd. Molalla – Mutual Aid. BC303, T316, and E310 provided assistance on a shop building used for a logging operation.
21 The building had a significant oil storage area, along with heavy logging equipment stored in it making the fire difficult to fight. The building and equipment were a total loss. o 11/1318 Residential Fire at 28120 S Beavercreek Rd. This large, turn-of-the-century home was significantly involved when E310 arrived causing them to go defensive. It had been vacant and bank owned for several years. Due to the location, water was an issue at the start of the fire. A water shuttle supply was set up using the fill tank at Station 13 and hydrant at Station 10 with multiple water tenders supporting the operation. Projects/Events/Meetings/Training o Preformed Station Audits for Station 9, 10, 13, and 20. o Completed Occupational Health Screening. o Preformed a Probationary AO evaluation. o Preformed a Probationary FF evaluation. o Hosted Chief Charlton on a ride along. o Attended the “Major Emergencies Tactics and Strategies” portion of the Fire Officer II Academy. o Attended Op Santa in Milwaukie. o Attended the Clackamas Fire Board Meeting. o Made several station visits.
South Battalion- C Shift Battalion Chief Oscar Ramos Significant Incidents Projects/Events/Meetings/Training
22 Emergency Services
Emergency Services Division
To: Chief Fred Charlton and the Board of Directors From: Battalion Chief John Hopkins Re: Emergency Services Division Monthly Report - November 2018
Significant Incidents o None to report.
Projects/Events/Meetings/Training o Completed the station security infrastructure project. o Various meetings related to station security. o Implemented a remote access process with C-COM and Sonitrol created by AO Nick Fisher. o Attended communications committee meeting. o Continued development of District action plan for a new tone out system. o Communications with C-COM on various items. o Assisted with Callboard/Telestaff questions and concerns; provided direction. o Various station visits. o Attended Senior Staff meetings. o Made contact with citizens concerning questions received via website. o Reviewed several policies, making revisions as needed. o Assisted with Entry Level Firefighter testing. o Reviewed and forwarded to legal CCSO Self-Contained Breathing Apparatus IGA. o Met with Health and Wellness Manager Heather Goodrich regarding safety and wellness. o Reviewed injury reporting. o Assisted with Lieutenant resume´ review. o Enacted an IAP for the Oregon City water main repair to assure water delivery in the area. o Met with Bill Bischoff regarding SDAO grant for backup cameras. o EMS/Paramedic Concentration meeting. o Annual occupational health assessment at Wellness. o Worked various Battalion Chief shifts during the month.
Respectfully submitted,
Battalion Chief John Hopkins
23 Clackamas Fire Dist. #1 Emergency Services Report November 2018
Pub Asst Rupt/Exp/Other Other 12% 0% 0% Hazard Incident Type Data Cond. 5% EMS 1196 False 61 Fire 29 Good Int 10% Good Int 167 Fire 2% Hazard Cond. 92 EMS 68% Other 0 False Pub Asst 201 3% Rupt/Exp/Weather 1 Grand Total 1747
Year to Date
Incident Type 2016 2017 2018
EMS 15339 15775 14332 False 801 913 795 Fire 479 603 551 Good Int 2011 2186 1886 Hazard Cond. 1459 1472 949 Other 677 Pub Asst 2332 2619 2144 Rupt/Exp/Weather 4113 Grand Total 22431 23586 20667 Mutual Aid Given Incident Not Included
Total Incidents by Month 2500
2000
1500
1000
500
0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec CFD 2018 1923 1692 1744 1752 1906 1960 2096 2073 1834 1940 1747 CFD 2017 2268 1760 1855 1953 2015 1877 2039 2153 1989 1892 1821 1964
24 November 2018 Incident Summary EMS Total: 1326
Medical assist, assist EMS crew 534 EMS/Rescue (Full Chart) 504 EMS (emergency medical call),Rescue, other 126 Vehicle accident with injuries 22 Motor vehicle/pedestrian accident (MV Ped) 7 Lock‐in (if lock out , use 511 ) 1 Extrication, rescue, other 1 MARINE Swift‐water rescue 1
False Alarm Total: 61
False Alarm, Testing/Malfunction of System, other 14 Smoke detector activation, no fire ‐ unintentional 7 Medical alarm ‐ False alarm ‐ unintentional 7 Smoke detector activation due to malfunction 6 Alarm system sounded due to malfunction 4 Alarm system sounded, no fire ‐ unintentional 4 Unintentional transmission of alarm, other 4 False Fire/Medical Alarm, other 4 CO detector activation due to malfunction 4 Carbon monoxide detector activation, no CO 3 System malfunction, other 1 Malicious, mischievous false call, other 1 Sprinkler activation due to malfunction or failure 1 Detector activation, no fire ‐ unintentional 1
Weather/Rupture/Explosion/Other Total: 1
Excessive heat, scorch burns with no ignition 1
Fire Total: 29 Passenger vehicle fire 6 Building Fire 6 OUTSIDE rubbish, trash or waste fire 4 Brush or brush‐and‐grass mixture fire 3 Special outside fire, other 2 OUTSIDE Dumpster or other trash receptacle fire 2 Fire in mobile home used as fixed residence 1 Fence fire 1 INSIDE Trash or rubbish fire, contained 1 Natural vegetation fire, other 1 Cooking Fire, Confined to Container 1 Chimney of Fuel Fire, Confined to Chimney or Flue 1 25 Good Intent Total: 167
False Alarm Incident Dispatched & Canceled En Route 47 No incident found on arrival at dispatch address 43 EMS Incident Dispatched & Canceled En Route 26 Smoke scare, odor of smoke, not steam (652) 16 Authorized controlled burning 8 EMS call, party transported by non‐fire agency 7 Hazardous Cond. Incident Dispatched & Canceled En Route 4 Fire Incident Dispatched & Canceled En Route 4 Steam, other gas mistaken for smoke, other 3 Other Type Incident Dispatched & Canceled En Route 3 Wrong location 2 Prescribed fire 2 Smoke from barbecue, tar kettle (no hostile fire) 1 Hazmat release investigation w/ no hazmat condition… 1
Hazardous Condition Total: 92
Accident, potential accident, other (NON‐Inj. MVA) 71 Power line down 6 Arcing, shorted electrical equipment 4 Gas leak (natural gas or LPG) 3 Vehicle accident, general cleanup 2 Electrical wiring/equipment problem, other 2 Biological hazard, confirmed or suspected 1 Attempted burning, illegal action, other 1 Heat from short circuit (wiring), defective/worn… 1 Carbon monoxide incident 1
Public Assists Total: 201
Assist invalid 71 Police matter 27 Unauthorized burning 22 Smoke or odor problem/removal 18 Public service assistance, other 16 Assist police or other governmental agency 15 Public service 10 Community Paramedicine 6 Lock‐out 5 Water problem, other 3 Person in distress, other 3 Water or steam leak 2 Defective elevator, no occupants 1 Ring or jewelry removal 1 Animal problem 1 26 Mutual Aid Given to Mutual Aid Received by Agency *Does not include: canceled en-route, canceled on-scene or did not respond. 77 59
58 49 57
2018 YEAR TO DATE Given, Given, Given, Received, 28 28
Received, 27 27
22
19
9
7 6
3 11 Received, Received, 2
Given,
Given, 1 1
Given, 4
Given, 1 0
Given, Received, Received, Received, Given, Received, Received, Received, Received, Given, Given,
CANBY COLTON ESTACADA GLADSTONE GRESHAM HOODLAND LAKE OSWEGO MOLALLA PORTLAND SANDY TVFR 10
6 NOVEMBER 2018 6
3 3
4
2 2 Received,
3 3 Received, Given,
2 2 2
0 0 0 0 0
Given, 0 0 0 0 Received, Received, Given, Given,
Received, Received, Given, Given, Given, Received, Received, Received, Received, Received, Given, Given, Given, Given,
CANBY COLTON ESTACADA GLADSTONE GRESHAM HOODLAND LAKE MOLALLA PORTLAND SANDY TVFR OSWEGO
November Apparatus Provided Manpower 10
7 6 6 6
4 5 3 2 2 2 3 2 0 00000 0 0 Canby Colton Estacada Gladstone Gresham Hoodland Lake Oswego Molalla Portland Sandy TVFR0
27 Mutual Aid Given - Apparatus Overview November 2018
Agency Apparatus Apparatus Action Responses Canby M316 Provide advanced life support (ALS) 1 BC303 Incident command 1 T316 Assistance, other 1 E317 Provide manpower 1 Canby Total 4 Estacada E311 Provide advanced life support (ALS) 1 E318 Provide basic life support (BLS) 1 Estacada Total 2 Gladstone M303 Provide advanced life support (ALS) 1 Transport person 1 M316 Assistance, other 1 E315 Standby/Staged 1 HR305 Standby/Staged 1 E306 Standby/Staged 1 BC302 Standby/Staged 1 Gladstone Total 7 Gresham E314 Assistance, other 2 Gresham Total 2 Molalla M316 Provide advanced life support (ALS) 2 BC303 Provide manpower 1 E310 Provide manpower 1 T316 Provide manpower 1 HM303 Telephone Consult 1 Molalla Total 6 Portland T302 Extricate, disentangle 1 Provide advanced life support (ALS) 1 E307 Investigate 1 Portland Total 3 Sandy E314 Control traffic 1 Provide advanced life support (ALS) 1 E318 Assist lift patient 1 (blank) 1 BR318 Standby/Staged 1 (blank) 1 Sandy Total 6 Grand Total 30
28 Incident Types by FMZ November 2018
Incident Incident Incident Incident Type Total Incident Type Total Incident Type Total Station Station Station S1 EMS 158 S8 EMS 72 S16 EMS 82 False 8 False 4 False 8 Fire 1 Fire 3 Fire 3 Good Int 16 Good Int 10 Good Int 11 Hazard Condition 11 Hazard Condition 8 Hazard Condition 1 Pub Asst 30 Pub Asst 20 Pub Asst 9 S1 Total 224 S8 Total 117 S16 Total 114 S2 EMS 84 S9 EMS 27 S17 EMS 35 False 6 Fire 2 False 5 Fire 3 Good Int 4 Good Int 1 Good Int 26 Hazard Condition 4 Hazard Condition 1 Hazard Condition 9 Pub Asst 5 Pub Asst 10 Pub Asst 16 S9 Total 42 S17 Total 52 Rupt/Exp 1 S10 EMS 20 S18 EMS 9 S2 Total 145 False 1 Good Int 3 S3 EMS 214 Good Int 8 Hazard Condition 7 False 10 Hazard Condition 3 Pub Asst 4 Fire 3 Pub Asst 13 S18 Total 23 Good Int 21 S10 Total 45 S19 EMS 26 Hazard Condition 5 S11 EMS 12 Good Int 7 Pub Asst 33 Good Int 3 Hazard Condition 7 S3 Total 286 Hazard Condition 4 Pub Asst 5 S4 EMS 98 Pub Asst 5 S19 Total 45 False 7 S11 Total 24 S20 Fire 1 Fire 3 S12 Pub Asst 1 Hazard Condition 1 Good Int 7 S12 Total 1 Pub Asst 3 Hazard Condition 3 S13 EMS 3 S20 Total 5 Pub Asst 9 Pub Asst 3 Grand Total 1741 S4 Total 127 S13 Total 6 S5 EMS 94 S14 EMS 42 False 4 Good Int 8 Fire 6 Hazard Condition 6 Good Int 21 Pub Asst 3 Hazard Condition 9 S14 Total 59 Pub Asst 5 S15 EMS 136 S5 Total 139 False 6 S6 EMS 59 Fire 1 False 2 Good Int 16 Fire 1 Hazard Condition 2 Good Int 4 Pub Asst 12 Hazard Condition 6 S15 Total 173 Pub Asst 6 S6 Total 78 S7 EMS 25 Fire 2 Good Int 1 Hazard Condition 5 Pub Asst 3 S7 Total 36
29 Incident Count by FMZ November 2018
250 224
200 173
139 145 150 127 114 117
100 78 52 59 42 45 45 50 36 23 24 1 5 6 0 S12 S20 S13 S18 S11 S7 S9 S10 S19 S17 S14 S6 S16 S8 S4 S5 S2 S15 S1
Year to Date
4000 3427 3500
3000 2713 2500 2000 1825 1604 1721 1723 1406 1500 1211 1058 1000 673 694 502 535 362 389 450 500 222 28 34 44 0 S13 S20 S12 S18 S11 S7 S9 S10 S19 S14 S17 S6 S8 S5 S4 S16 S2 S15 S1 S3
30 Apparatus Response by Station and Incident Type (Including Mutual Aid Given) November 2018
Unit Station Unit ID Incident Type Total
BC1 BC301 EMS 3 Good Int 2 Pub Asst 1 Fire 3 HazMat 3 BC301 Total 12 BC1 Total 12 BC2 BC302 EMS 4 Good Int 3 Pub Asst 2 Fire 14 HazMat 6 Rupt/Exp 1 BC302 Total 30 BC2 Total 30 BC3 BC303 EMS 7 False 1 Good Int 4 Pub Asst 5 Fire 12 HazMat 3 BC303 Total 32 BC3 Total 32 S1 E301 EMS 166 False 9 Good Int 22 Pub Asst 31 Fire 7 HazMat 10 E301 Total 245 S1 Total 245 S2 T302 EMS 100 False 6 Good Int 29 Pub Asst 16 Fire 8 HazMat 9 Rupt/Exp 1 T302 Total 169 RH302 Fire 1 RH302 Total 1 S2 Total 170
31 Unit Station Unit ID Incident Type Total
S3 M303 EMS 197 False 1 Good Int 10 Pub Asst 20 Fire 3 HazMat 3 Rupt/Exp 1 M303 Total 235 E303 EMS 62 False 8 Good Int 12 Pub Asst 19 Fire 5 HazMat 6 Rupt/Exp 1 E303 Total 113 HM303 EMS 1 Fire 1 HazMat 1 HM303 Total 3 S3 Total 351 S4 E304 EMS 114 False 6 Good Int 10 Pub Asst 12 Fire 9 HazMat 8 Rupt/Exp 1 E304 Total 160 S4 Total 160 S5 HR305 EMS 119 False 6 Good Int 27 Pub Asst 11 Fire 19 HazMat 17 Rupt/Exp 1 HR305 Total 200 S5 Total 200 S6 E306 EMS 57 False 2 Good Int 6 Pub Asst 8 Fire 4 HazMat 5 E306 Total 82 S6 Total 82 S7 E307 EMS 30 Good Int 1 Pub Asst 5 Fire 3 HazMat 7 E307 Total 46 S7 Total 46
32 Unit Station Unit ID Incident Type Total
S8 T308 EMS 71 False 5 Good Int 9 Pub Asst 20 Fire 6 HazMat 10 T308 Total 121 WR308 EMS 3 Pub Asst 1 WR308 Total 4 B308 EMS 1 B308 Total 1 S8 Total 126 S9 E309 EMS 44 False 1 Good Int 7 Pub Asst 7 Fire 2 HazMat 4 E309 Total 65 S9 Total 65 S10 E310 EMS 24 False 1 Good Int 8 Pub Asst 20 Fire 3 HazMat 4 E310 Total 60 WT310 Pub Asst 1 WT310 Total 1 BR310 Good Int 1 Pub Asst 3 Fire 1 BR310 Total 5 S10 Total 66 S11 E311 EMS 17 False 1 Good Int 3 Pub Asst 7 Fire 2 HazMat 5 E311 Total 35 WT311 Pub Asst 1 Fire 1 WT311 Total 2 BR311 Pub Asst 2 BR311 Total 2 S11 Total 39
33 Unit Station Unit ID Incident Type Total
S12 WT312 Fire 1 WT312 Total 1 BR312 EMS 1 Pub Asst 3 BR312 Total 4 S12 Total 5 S13 E313 Pub Asst 1 E313 Total 1 BR313 Good Int 1 Pub Asst 5 BR313 Total 6 WT313 Pub Asst 1 WT313 Total 1 S13 Total 8 S14 E314 EMS 49 Good Int 10 Pub Asst 5 Fire 3 HazMat 10 E314 Total 77 WT314 Fire 1 WT314 Total 1 IE314 Fire 1 IE314 Total 1 S14 Total 79 S15 E315 EMS 70 False 5 Good Int 15 Pub Asst 11 Fire 6 HazMat 3 E315 Total 110 S15 Total 110 S16 M316 EMS 114 False 1 Good Int 10 Pub Asst 6 Fire 2 M316 Total 133 T316 EMS 86 False 9 Good Int 8 Pub Asst 9 Fire 10 HazMat 3 T316 Total 125 S16 Total 258
34 Unit Station Unit ID Incident Type Total
S17 E317 EMS 39 False 5 Good Int 2 Pub Asst 9 Fire 2 HazMat 1 E317 Total 58 S17 Total 58 S18 E318 EMS 4 Good Int 4 Pub Asst 4 HazMat 5 E318 Total 17 BR318 EMS 14 Good Int 1 Pub Asst 1 Fire 2 BR318 Total 18 S18 Total 35 S19 E319 EMS 30 Good Int 8 Pub Asst 5 Fire 3 HazMat 6 E319 Total 52 S19 Total 52 (blank) FM303 Fire 1 FM303 Total 1 FM306 Fire 2 FM306 Total 2 FM311 Fire 1 FM311 Total 1 RH308 Fire 3 RH308 Total 3 C306 Pub Asst 1 C306 Total 1 C314 EMS 1 HazMat 1 C314 Total 2 (blank) Total 10 EMS EMS303 Pub Asst 6 EMS303 Total 6 EMS Total 6 Grand Total 2245
35 Incident Response by Apparatus (Including Mutual Aid Given) November 2018
300
245 250 234
198 200 169 160 150 133 125 121 112 110 100 81 77 62 60 58 51 44 50 33 32 30 18 16 12 0 E301 M303 HR305 T302 E304 M316 T316 T308 E303 E315 E306 E314 E309 E310 E317 E319 E307 E311 BC303 BC302 BR318 E318 BC301
7 6 6 5 5 44 4 33 3 2222 2 11111111111 1
0 BR313 BR310 BR312 WR308 RH308 HM303 WT311 BR311 FM306 C314 IE314 E313 WT310 WT314 RH302 WT312 WT313 FM303 FM311 C306 B308
36 Incident Response by Apparatus (Including Mutual Aid Given) Year to Date 2018
3000 2833 2573 2500 1892 1947 1948 2000 1643 1658 1500 1231 1354 1030 1126 896 751 876 1000 614 477 567 589 342 343 473 500 153 182 1 2 21 26 66 77 0
250 228
200
150
100 74 41 50 24 25 29 32 11 14 16 19 1112 3 5 6 9 0 CH306 WT324 CH302 WT313 RH314 E312 WT318 WT314 WT311 RH302 WT312 E313 WT310 RH308 BR310 BR311 BR312 BR313 BR318
19 45 20 18 39 16 16 32 15 12 30 9910 10 6 7 44 5 3 15 1111122 8 0 2 PIO301 TRN303 C301 TRN305 EMS302 EMS301 TRN301 C314 FM304 C303 FM302 FM307 FM310 C306 FM305 FM306 C316 FM309 FM311 FM303 0 HM307 B308 WR308 HM303
37 R-1c.3
Emergency Services
Emergency Services Division
To: Chief Fred Charlton and the Board of Directors From: Volunteer Services Chief Steve Deters
Re: Volunteer Services Division Monthly Report – November 2018
The following report is a breakdown of Volunteer activity in training and scheduled public events.
Fire Training Drills in the month of November focused on the following: • 11/07/2018 Fire Ground Scenarios • 11/08/2018 Fire Ground Scenarios • 11/17/2018 Bailout Train the Trainer
EMS Training • 11/01/2018 Patient Care Scenarios • 11/14/2018 Patient Care Scenarios • 11/15/2018 Patient Care Scenarios
In November the Volunteer group participated in the following events/meetings • 11/05/2018 Volunteer Association Meeting • 11/07/2018 An Evening of Honor for Veterans • 11/18/2018 Operation Santa Parade Sign Placement • 11/19/2018 Operation Santa Collection Barrel Drop Off • 11/19/2018 Operation Santa Parade Sign Placement • 11/20/2018 Operation Santa Collection Barrel Drop Off • 11/20/2018 Operation Santa Parade Sign Placement • 11/21/2018 Operation Santa Parade Sign Placement • 11/21/2018 Set up Food Warehouse • 11/22/2018 Set up Toy Warehouse • 11/23/2018 Operation Santa Parade Sign Placement • 11/24/2018 Operation Santa Parade Sign Placement • 11/24/2018 Operation Santa Parade – Station 11 • 11/25/2018 Operation Santa Parade Sign Placement • 11/25/2018 Operation Santa Parade – Station 10 • 11/26/2018 Operation Santa Parade Sign Placement • 11/26/2018 Operation Santa Parade – Stations 16 and 9 • 11/27/2018 Operation Santa Parade Sign Placement • 11/27/2018 Operation Santa Parade – Station 16 • 11/28/2018 Operation Santa Parade Sign Placement
38 • 11/29/2018 Operation Santa Parade Sign Placement • 11/29/2018 Operation Santa Parade – Station 2 – first night • 11/30/2018 Operation Santa Parade Sign Placement • 11/30/2018 Operation Santa Parade – Station 2 – second night
Recruitment • Recruit Academy 18-01 • 11/06/2018 Search and Rescue Lecture • 11/10/2018 Rescue • 11/11/2018 Search • 11/13/2018 Hose Tools and Appliances • 11/17/2018 Hose • 11/18/2018 Hose • 11/20/2018 Hydrant Flows
Explorers Drills focused on: • Interview process for Explorer candidates
Public-Relations • Operation Santa
Station Coverage The following is a breakdown per station that had a Duty Shift: • Station 12 - 20/30 • Station13 – 12/30 • Station18 – 30/30 • Rehab/Water Tender Group – 26/30
Respectfully submitted,
Volunteer Services Chief Steve Deters
39 Emergency Services
Emergency Services Division
To: Chief Fred Charlton and the Board of Directors From: Facility Maintenance Manager Scott Vallance Re: Facility Maintenance Division Monthly Report – November 2018
Completed smoke detector testing at all locations. Completed fire sprinkler testing at all locations. Work continues on the remodel of the dorms for Stations 4 and 5 with a new projected completion date for the end of this calendar year. Facility Technician Thompson replaced an exterior door and frame of an Oregon City resident’s home that was inadvertently forced on a medical call. Assisted with the move in of new equipment into the new Station 16 in Oregon City. Facility Technician Dinsmore attended a day long “Train the Trainer” class for fork lift, tele handler and scissor lift operation. Now he and Parts Technician Paul Eggleston will be able to train and issue operator cards to any line personnel wishing to use these pieces of equipment. Facility Maintenance staff participated in a Facility Maintenance webinar. Attended meeting with Sonitrol to explore options for means of entry to include wrist bands, key fobs and stickers. Met with the Munis users for our quarterly discussion. Met with BC Smith and Fleet Director Bischoff to discuss the details of the training program and record keeping for forklift operations.
Respectfully submitted,
Facility Maintenance Manager Scott Vallance
40 R-1d Clackamas Fire District #1
Financial Services Summary To: Board of Directors
From: Finance Director Christina Day
Date: December 17, 2018
Re: Finance Division Report
NOTE: The audit report for the prior year ending June 30, 2018 will be available at the December 2018 meeting. The current-year financial report for FY2018-19 will be included in this report.
Below are a few highlights of activities in Financial Services for the month of November 2018.
Year-end/Audit – The auditor completed his on-site visit in mid-November. We expects to have the report complete for the December Board meeting. Staff continues working to finalize and close FY2017-18 in Munis.
Banking and Investments – Chief Hari, Finance Director Day and Senior Accountant Le met with KeyBank representatives for an annual review of our banking relationship. Topics discussed included the download of purchase card data, financing options and a Financial Wellness program available to Fire District families. Finance Director Day continues to research longer-term investment opportunities for greater returns as well.
Accounts Payable – Staff has transitioned the entry/management of the Munis contracts module and vendor list to Logistics to improve internal controls and better align functions. During the month of November, Accounts Payable staff processed a larger number of payments than usual - 475 invoices and 437 disbursement checks.
Munis – o Payroll Administrator Burns continued her hard work in Phase III of Munis, implementing the new Munis Payroll module and bringing payroll processing in-house. The development has been completed in Munis, and we continue to parallel test the process against our current system with successful results. We are still on schedule to go-live with this system on January 1, 2019. Burns is working with ADP to cancel the current payroll processing contract.
o Finance and Logistics staff received webinar training on Accounts Receivable, General Billing, Contracts and Budget over the course of two
Page 1
1 days. As some of these responsibilities have changed staff and/or departments, the training was a helpful review for all.
Budget – o Finance Director Day has developed a supplemental budget to be presented to the Board in December, making budgetary adjustments for the impacts of labor negotiations, conflagrations and other activities. o The budget process for the 2019-20 Fiscal Year will also begin in December, with departmental entry starting around January 1 as well. This will be the first year using Munis for development, which will require more training and discussion than last year. o Finance Director Day will be working to estimate property tax collections and anticipated cost increases in order to update the Long-Range Financial Forecast for use in budget development as well.
Insurance renewal – Finance Director Day worked with the Fire District’s WHA insurance agent to review and update the General Property/Liability insurance for 2019. Upon review of building and property insured values, staff opted to update and increase the replacement value of all fire stations based on current construction costs.
Looking ahead:
FY2019-20 Budget – Revenue and Long-range Financial Forecast updates will be developed. The requested Budget development process begins in December with departmental training in Munis and entry in January.
Munis HR/Payroll Implementation – This project is still on schedule for Go-live on January 1, 2019 with continued parallel testing over the next month. Pre-live support for last minute review and changes will occur January 2-4, 2018 and the system will go live January 8, 2019. Post-live support is set for January 22-24, 2018 to review any further necessary changes.
Calendar Year-end – Finance staff will be preparing W-2’s and 1099’s for distribution in January. Staff will also be preparing tax returns and documentation for the Foundation and Volunteer Association.
Page 2
2 FINANCIAL REPORT – Period ending November 30, 2018 (FY2018-19)
General Fund 10 As of November 30, 2018, Fiscal Year 2018-19 is 33.3% complete. Following is a summary of financial activity through November 30, 2018: Revenues: The General Fund has received $14,942,298 in property tax revenues from both current and prior year’s taxes. These funds were transferred to the Local Government Investment Pool by the Treasurer’s Office. Ambulance Transport is tracking as budgeted, generating revenues at 45.9% of budget before the costs of collection are netted out. A total of $741,973 has been billed for conflagration reimbursements, and is included in total revenues as well. Additional revenues from contracts, interest, and other sources total another $1,737,975. Expenditures: The General Fund has actual expenditures (excluding encumbrances) in the following categories through November 30, 2018:
Category: % of Budget Used Salaries & Benefits 41.80% Materials & Services 61.70% Capital Outlay 41.00%
Please keep in mind that the spending rate at this early point in the fiscal year may be skewed due to once per year payments made at the beginning of the fiscal year. Additionally, these percentages are based on YTD Actual spending only, excluding further encumbrances. Equipment Reserve Fund 20 Total expenditures in this fund equal $370,000 for purchase of a Freightliner Pumper, with further encumbrances of $90,450 for staff vehicles. This fund has received $6,574 in interest and surplus sales revenues to date.
Capital Projects Fund 30 Total expenditures in this fund equal $220,624, through November 2018. Expenditures to date include mortgage loan payments for the Fleet/Logs site and architectural services. This fund has received $5,798 in interest revenues to date.
Enterprise Fund 40 There has been no notable activity in this fund yet this fiscal year.
Debt Service Fund 50 This fund has received $632,583 in property tax revenues this year, along with $4,449 in interest earnings. We made two interest payments in November: one for General Obligation Bonds, Series 2015 of 306,300 and Series 2017 $218,200.
Bond Construction Fund 60
3 Bond project-related construction costs total $3,912,118 thus far in FY 2019. Please note that this fund is not included in this month’s financial YTD Budget Report due to inaccurate budget numbers from year-end processes. Staff is working with Tyler Support to correct the budget numbers.
PERS Reserve Fund 70 This fund has received $1,874 in interest to date. Investment Activity
Short-term Investment Portfolio The table below indicates the balances of cash accounts as of November 30, 2018. The Fire District ended FY2017-18 with approximately $29.6 million on hand.
Short-term Investments as of November 30, 2018
Local Government Investment Pool $39,298,829 Key Bank Checking $864,633 Meritain Trust $3,000
TOTAL: $40,166,462
The Oregon LGIP interest rate remained at 2.50% through November 2018.
Clackamas County Fire District No. 1 LGIP Monthly Interest Rate Averages Monthly Earnings LGIP
November 2017 1.5500% $39,147.46 December 2017 1.5500% $78,462.74 January 2018 1.7000% $78,113.21 February 2018 1.8500% $69,698.29 March 2018 2.100% $75,133.15 April 2018 2.100% $74,526.76 May 2018 2.100% $67,009.25 June 2018 2.100% $56,089.82 July 2018 2.250% $51,012.96 August 2018 2.250% $38,644.25 September 2018 2.250% $26,261.52 October 2018 2.500% $20,752.06 November 2018 2.500% $30,260.04
4 Clackamas Fire District #1 LGIP Interest Rates and Revenue
Interest Rates - Fiscal 2015-16 to Present
3.0000% 2.5000% 2.0000% 1.5000% 2017-18 1.0000% 2015-16 2016-17 0.5000% 2018-19 0.0000%
Interest Revenue - Fiscal 2015-16 to Present
$90,000.00 $80,000.00 $70,000.00 $60,000.00 $50,000.00
$40,000.00 2017-18 $30,000.00 2015-16 $20,000.00 2016-17 $10,000.00 $0.00 2018-19
5
6 12/13/2018 17:31 |Clackamas Fire District |P 1 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05 ACCOUNTS FOR: 10 General Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
00 Beg Fund Bal ______
9995 Beg Fund Bal -17,719,684.00 0.00 -17,719,684.00 0.00 0.00 -17,719,684.00 .0% TOTAL Beg Fund Bal -17,719,684.00 0.00 -17,719,684.00 0.00 0.00 -17,719,684.00 .0%
01 Tax Revenues ______
4450 Current Year Prop Taxes -51,767,496.00 0.00 -51,767,496.00 -327,279.30 0.00 -51,440,216.70 .6% 4455 Prior Year Prop Taxes -1,135,213.00 0.00 -1,135,213.00 -15,687,082.99 0.00 14,551,869.99 1381.9% 4460 Other Taxes -8,000.00 0.00 -8,000.00 0.00 0.00 -8,000.00 .0% TOTAL Tax Revenues -52,910,709.00 0.00 -52,910,709.00 -16,014,362.29 0.00 -36,896,346.71 30.3%
03 Interest ______
4490 Investment Interest -275,000.00 0.00 -275,000.00 -76,513.98 0.00 -198,486.02 27.8% TOTAL Interest -275,000.00 0.00 -275,000.00 -76,513.98 0.00 -198,486.02 27.8%
04 Other Revenues ______
4500 Contract Revenue -312,638.00 0.00 -312,638.00 -133,105.80 0.00 -179,532.20 42.6% 4510 ASA Revenue -130,944.00 0.00 -130,944.00 -54,560.00 0.00 -76,384.00 41.7% 4512 Medical Supply Reimb -70,000.00 0.00 -70,000.00 -28,286.50 0.00 -41,713.50 40.4%
7 12/13/2018 17:31 |Clackamas Fire District |P 2 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05 ACCOUNTS FOR: 10 General Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
4538 Service Cost Recovery -80,000.00 0.00 -80,000.00 -1,089.30 0.00 -78,910.70 1.4% 4539 Conflagration Reimbursement -305,000.00 0.00 -305,000.00 -741,973.10 0.00 436,973.10 243.3% 4541 Gain/Loss on Inventory Sales 0.00 0.00 0.00 -71,098.81 0.00 71,098.81 100.0% 4542 Sale of Goods/Services/Eqpt 0.00 0.00 0.00 0.01 0.00 -0.01 100.0% 4543 Gain/Loss on Fixed Assets 0.00 0.00 0.00 -5,000.00 0.00 5,000.00 100.0% 4545 Other Post-Employ Bene Revenue -426,420.00 0.00 -426,420.00 -193,776.57 0.00 -232,643.43 45.4% 4560 Grant Revenue -476,104.00 0.00 -476,104.00 -32,080.00 0.00 -444,024.00 6.7% 4570 Transportation Response Revenu -525,000.00 0.00 -525,000.00 -240,715.15 0.00 -284,284.85 45.9% 4571 Other Revenues -317,590.00 0.00 -317,590.00 -236,289.92 0.00 -81,300.08 74.4% TOTAL Other Revenues -2,643,696.00 0.00 -2,643,696.00 -1,737,975.14 0.00 -905,720.86 65.7%
05 Transfers In ______
4610 Transfers from other Funds -370,000.00 0.00 -370,000.00 0.00 0.00 -370,000.00 .0% TOTAL Transfers In -370,000.00 0.00 -370,000.00 0.00 0.00 -370,000.00 .0%
50 Salaries ______
5501 Fire Chief 189,344.00 0.00 189,344.00 78,895.70 0.00 110,448.30 41.7% 5503 Deputy Chief 347,420.00 0.00 347,420.00 144,773.60 0.00 202,646.40 41.7% 5504 Division Chief 631,676.00 0.00 631,676.00 128,563.00 0.00 503,113.00 20.4% 5505 Battalion Chief 1,675,486.00 0.00 1,675,486.00 802,670.56 0.00 872,815.44 47.9%
8
12/13/2018 17:31 |Clackamas Fire District |P 3 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05
ACCOUNTS FOR: 10 General Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
5506 Exempt Staff Group 1,754,250.00 0.00 1,754,250.00 701,987.55 0.00 1,052,262.45 40.0% 5507 Fire Inspectors 422,374.00 0.00 422,374.00 182,150.09 0.00 240,223.91 43.1% 5508 Deputy Fire Marshal Captain 543,049.00 0.00 543,049.00 230,802.23 0.00 312,246.77 42.5% 5510 Captain 2,471,025.00 0.00 2,471,025.00 1,016,866.91 0.00 1,454,158.09 41.2% 5512 Lieutenant 3,606,584.00 0.00 3,606,584.00 1,506,860.54 0.00 2,099,723.46 41.8% 5515 Apparatus Operator 5,122,520.00 0.00 5,122,520.00 2,138,624.55 0.00 2,983,895.45 41.7% 5520 Fire Fighter 7,091,676.00 0.00 7,091,676.00 2,980,762.61 0.00 4,110,913.39 42.0% 5525 Paramedic 226,348.00 0.00 226,348.00 99,115.87 0.00 127,232.13 43.8% 5530 Non-exempt Staff Group 1,777,905.00 0.00 1,777,905.00 756,657.20 0.00 1,021,247.80 42.6% 5535 Other Employee 73,982.00 0.00 73,982.00 30,906.50 0.00 43,075.50 41.8% 5540 Temporary Labor 72,960.00 0.00 72,960.00 32,130.58 0.00 40,829.42 44.0% 5545 Premium Pay 391,158.00 0.00 391,158.00 162,476.25 0.00 228,681.75 41.5% 5555 School Replacement 30,000.00 0.00 30,000.00 9,084.24 0.00 20,915.76 30.3% 5560 Operational Replacement 3,700,000.00 0.00 3,700,000.00 2,900,810.84 0.00 799,189.16 78.4% 5562 Vacation Buyback 65,000.00 0.00 65,000.00 64,981.68 0.00 18.32 100.0% 5563 Retirement/Separation Vacation 350,000.00 0.00 350,000.00 132,354.69 0.00 217,645.31 37.8% 5600 Overtime 459,000.00 0.00 459,000.00 221,743.23 0.00 237,256.77 48.3%
TOTAL Salaries 31,001,757.00 0.00 31,001,757.00 14,323,218.42 0.00 16,678,538.58 46.2%
60 Benefits ______
6620 SS/Medicare 2,372,460.00 0.00 2,372,460.00 1,010,131.38 0.00 1,362,328.62 42.6%
9 12/13/2018 17:31 |Clackamas Fire District |P 4 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05 ACCOUNTS FOR: 10 General Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
6640 Tri-Met Taxes 186,075.00 0.00 186,075.00 65,790.40 0.00 120,284.60 35.4% 6656 PERS Employer 5,658,996.00 0.00 5,658,996.00 2,170,391.18 0.00 3,488,604.82 38.4% 6667 PERS Bond Payment 1,798,545.00 0.00 1,798,545.00 0.00 0.00 1,798,545.00 .0% 6670 Deferred Compensation 583,382.00 0.00 583,382.00 226,903.11 0.00 356,478.89 38.9% 6675 Unemployment 5,000.00 0.00 5,000.00 4,512.72 0.00 487.28 90.3% 6680 Life Insurance 45,000.00 0.00 45,000.00 16,389.86 0.00 28,610.14 36.4% 6690 Café Plan Benefits 3,973,908.00 0.00 3,973,908.00 1,417,531.59 0.00 2,556,376.41 35.7% 6691 PEHP 336,000.00 0.00 336,000.00 140,000.00 0.00 196,000.00 41.7% 6692 Other Post-Employ Benefits 675,000.00 0.00 675,000.00 228,315.07 0.00 446,684.93 33.8% 6693 Health Trust 296,337.00 0.00 296,337.00 241,280.00 0.00 55,057.00 81.4% 6700 Floater Allowance 0.00 0.00 0.00 10,976.90 0.00 -10,976.90 100.0% 6701 Vehicle Allowance 11,216.00 0.00 11,216.00 3,823.40 0.00 7,392.60 34.1% 6702 Tool Allowance 6,000.00 0.00 6,000.00 2,500.00 0.00 3,500.00 41.7% 6703 Cell/Tech Allowance 3,400.00 0.00 3,400.00 1,668.40 0.00 1,731.60 49.1% 6705 Workers Compensation 730,565.00 0.00 730,565.00 675,984.63 19,990.31 34,590.06 95.3% TOTAL Benefits 16,681,884.00 0.00 16,681,884.00 6,216,198.64 19,990.31 10,445,695.05 37.4%
70 Materials and Servic ______
7010 Election Costs 30,000.00 0.00 30,000.00 0.00 0.00 30,000.00 .0% 7015 Meeting Expense 27,203.00 0.00 27,203.00 8,863.95 20.00 18,319.05 32.7% 7030 Civil Service Exam Expense 10,500.00 0.00 10,500.00 5,482.18 90.65 4,927.17 53.1%
10
12/13/2018 17:31 |Clackamas Fire District |P 5 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05
ACCOUNTS FOR: 10 General Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
7035 Bank Charges 15,000.00 0.00 15,000.00 5,937.56 0.00 9,062.44 39.6% 7040 Dues & Publications 43,843.00 0.00 43,843.00 11,518.14 1,466.49 30,858.37 29.6% 7045 Awards & Recognitions 37,515.00 0.00 37,515.00 3,367.12 -149.00 34,296.88 8.6% 7055 Operating Supply 224,297.00 0.00 224,297.00 58,147.78 9,592.46 156,556.76 30.2% 7065 Fire Fighting Supply 80,199.00 0.00 80,199.00 32,401.94 1,158.58 46,638.48 41.8% 7070 Rescue Supply 41,315.00 0.00 41,315.00 15,713.06 8,879.82 16,722.12 59.5% 7075 EMS Supply 240,000.00 0.00 240,000.00 95,890.36 13,001.69 131,107.95 45.4% 7078 Department Consumables 18,000.00 0.00 18,000.00 9,762.29 192.32 8,045.39 55.3% 7080 Fuel 226,597.86 0.00 226,597.86 119,888.61 78,925.00 27,784.25 87.7% 7085 Uniform & Protective Eqpt 519,519.18 0.00 519,519.18 107,042.60 13,089.58 399,387.00 23.1% 7090 Office Supplies 29,965.00 0.00 29,965.00 7,819.07 101.98 22,043.95 26.4% 7095 Software & Supplies 424,614.92 0.00 424,614.92 227,163.90 61,938.74 135,512.28 68.1% 7105 Household Goods 76,246.00 0.00 76,246.00 28,436.90 242.64 47,566.46 37.6% 7110 Professional Services 482,726.44 0.00 482,726.44 131,221.39 230,332.99 121,172.06 74.9% 7115 Dispatch Services 1,337,739.00 0.00 1,337,739.00 557,391.25 780,347.75 0.00 100.0% 7116 Utilities - Natural Gas 0.00 0.00 0.00 4,729.26 0.00 -4,729.26 100.0% 7117 Utilities - Electric 0.00 0.00 0.00 54,673.74 0.00 -54,673.74 100.0% 7118 Utilities - Garbage 0.00 0.00 0.00 7,547.75 0.00 -7,547.75 100.0% 7119 Utilities - Water 0.00 0.00 0.00 35,700.94 0.00 -35,700.94 100.0% 7120 Utilities - Other 414,385.00 92,364.00 506,749.00 49,073.20 86,133.37 371,542.43 26.7% 7122 Utilities - Telephone 341,000.00 0.00 341,000.00 189,612.84 27,301.35 124,085.81 63.6% 7130 Insurance - Property/Casualty 248,877.49 0.00 248,877.49 5,464.53 222,805.47 20,607.49 91.7%
11
12/13/2018 17:31 |Clackamas Fire District |P 6 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05
ACCOUNTS FOR: 10 General Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
7135 Medical Exams 253,325.00 0.00 253,325.00 56,137.04 182,053.39 15,134.57 94.0% 7140 Schools/Conferences Registrati 146,050.00 0.00 146,050.00 23,196.99 11,749.00 111,104.01 23.9% 7141 Tuition Reimbursement 40,000.00 0.00 40,000.00 14,225.69 0.00 25,774.31 35.6% 7142 Travel Expense 35,140.00 0.00 35,140.00 17,356.82 0.00 17,783.18 49.4% 7145 Mileage Reimbursement 6,600.00 0.00 6,600.00 14,358.17 0.00 -7,758.17 217.5% 7150 Volunteer Fire Fighter Exp 43,000.00 0.00 43,000.00 21,030.74 0.00 21,969.26 48.9% 7155 Vehicle Maintenance 422,323.00 0.00 422,323.00 162,033.01 10,089.01 250,200.98 40.8% 7160 Equipment Maintenance 140,319.00 0.00 140,319.00 49,559.70 845.00 89,914.30 35.9% 7165 Radio Maintenance 40,500.00 0.00 40,500.00 10,328.92 6,046.13 24,124.95 40.4% 7170 Facility Maintenance 356,578.00 -92,364.00 264,214.00 96,661.39 24,051.30 143,501.31 45.7% 7175 Office Equipment Maintenance 25,340.00 38,000.00 63,340.00 16,320.41 15,542.54 31,477.05 50.3% 7180 Computer & AV Maintenance 34,780.00 0.00 34,780.00 4,869.97 6,892.00 23,018.03 33.8% 7185 SCBA Maintenance 0.00 0.00 0.00 0.00 930.31 -930.31 100.0% 7187 Fire Extinguisher Expense 4,000.00 0.00 4,000.00 0.00 0.00 4,000.00 .0% 7190 Training Expense 53,257.00 0.00 53,257.00 12,234.29 790.69 40,232.02 24.5% 7195 Public Education 65,000.00 0.00 65,000.00 13,776.61 -295.46 51,518.85 20.7% 7205 Postage & Freight 31,421.00 0.00 31,421.00 8,039.33 3,285.76 20,095.91 36.0% 7210 Small Tool, Eqpts & Furnishing 40,700.00 0.00 40,700.00 27,767.52 726.73 12,205.75 70.0% 7215 Other Expense 32,000.90 0.00 32,000.90 2,505.95 -3,513.69 33,008.64 -3.1%
TOTAL Materials and Servic 6,639,876.79 38,000.00 6,677,876.79 2,323,252.91 1,794,664.59 2,559,959.29 61.7%
80 Capital Outlay ______
12
12/13/2018 17:31 |Clackamas Fire District |P 7 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05
ACCOUNTS FOR: 10 General Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
8825 Fire Fighting Equipment 88,900.00 0.00 88,900.00 7,121.96 44,404.50 37,373.54 58.0% 8835 EMS & Rescue Equipment 30,000.00 0.00 30,000.00 0.00 120.00 29,880.00 .4% 8845 Communications Equipment 7,000.00 0.00 7,000.00 48.20 0.00 6,951.80 .7% 8860 Facility Improvement 153,460.00 0.00 153,460.00 9,080.02 72,190.00 72,189.98 53.0% 8870 Furniture, Appliances & Tools 315,188.00 0.00 315,188.00 74,386.86 73,895.15 166,905.99 47.0% 8885 Office Equipment 40,000.00 -38,000.00 2,000.00 305.96 0.00 1,694.04 15.3% 8890 Computer & AV Equipment 277,160.00 0.00 277,160.00 49,951.24 27,006.96 200,201.80 27.8%
TOTAL Capital Outlay 911,708.00 -38,000.00 873,708.00 140,894.24 217,616.61 515,197.15 41.0%
90 Transfers Out ______
9920 Transfer to Equip Reserve Fund 250,000.00 0.00 250,000.00 0.00 0.00 250,000.00 .0% 9930 Transfer to Cap Proj Fund 500,000.00 0.00 500,000.00 0.00 0.00 500,000.00 .0%
TOTAL Transfers Out 750,000.00 0.00 750,000.00 0.00 0.00 750,000.00 .0%
99 End Fund Balance ______
9910 Contingency 2,226,451.00 0.00 2,226,451.00 0.00 0.00 2,226,451.00 .0% 9915 Restricted Contingency 1,000,000.00 0.00 1,000,000.00 0.00 0.00 1,000,000.00 .0% 9999 Unappropriated Ending Fund Bal 14,752,421.00 0.00 14,752,421.00 0.00 0.00 14,752,421.00 .0%
TOTAL End Fund Balance 17,978,872.00 0.00 17,978,872.00 0.00 0.00 17,978,872.00 .0%
TOTAL General Fund 45,008.79 0.00 45,008.79 5,174,712.80 2,032,271.51 -7,161,975.52 16012.4%
TOTAL REVENUES -73,919,089.00 0.00 -73,919,089.00 -17,828,851.41 0.00 -56,090,237.59
13
12/13/2018 17:31 |Clackamas Fire District |P 8 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05
ACCOUNTS FOR: 20 Equipment Reserve Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
TOTAL EXPENSES 73,964,097.79 0.00 73,964,097.79 23,003,564.21 2,032,271.51 48,928,262.07
14
12/13/2018 17:31 |Clackamas Fire District |P 9 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05
ACCOUNTS FOR: 20 Equipment Reserve Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
00 Beg Fund Bal ______
9995 Beg Fund Bal -486,641.00 0.00 -486,641.00 0.00 0.00 -486,641.00 .0%
TOTAL Beg Fund Bal -486,641.00 0.00 -486,641.00 0.00 0.00 -486,641.00 .0%
03 Interest ______
4490 Investment Interest -5,000.00 0.00 -5,000.00 -944.02 0.00 -4,055.98 18.9%
TOTAL Interest -5,000.00 0.00 -5,000.00 -944.02 0.00 -4,055.98 18.9%
04 Other Revenues ______
4540 Sale of Surplus -20,000.00 0.00 -20,000.00 -5,629.60 0.00 -14,370.40 28.1%
TOTAL Other Revenues -20,000.00 0.00 -20,000.00 -5,629.60 0.00 -14,370.40 28.1%
05 Transfers In ______
4610 Transfers from other Funds -250,000.00 0.00 -250,000.00 0.00 0.00 -250,000.00 .0%
TOTAL Transfers In -250,000.00 0.00 -250,000.00 0.00 0.00 -250,000.00 .0%
80 Capital Outlay ______
15 12/13/2018 17:31 |Clackamas Fire District |P 10 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05 ACCOUNTS FOR: 20 Equipment Reserve Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
8805 Fire Apparatus 370,000.00 0.00 370,000.00 370,000.00 0.00 0.00 100.0% 8835 EMS & Rescue Equipment 100,000.00 0.00 100,000.00 0.00 0.00 100,000.00 .0% 8850 Staff Vehicles 100,500.00 0.00 100,500.00 4,629.00 90,450.28 5,420.72 94.6% TOTAL Capital Outlay 570,500.00 0.00 570,500.00 374,629.00 90,450.28 105,420.72 81.5%
99 End Fund Balance ______
9910 Contingency 25,000.00 0.00 25,000.00 0.00 0.00 25,000.00 .0% 9999 Unappropriated Ending Fund Bal 166,141.00 0.00 166,141.00 0.00 0.00 166,141.00 .0% TOTAL End Fund Balance 191,141.00 0.00 191,141.00 0.00 0.00 191,141.00 .0% TOTAL Equipment Reserve Fund 0.00 0.00 0.00 368,055.38 90,450.28 -458,505.66 100.0% TOTAL REVENUES -761,641.00 0.00 -761,641.00 -6,573.62 0.00 -755,067.38 TOTAL EXPENSES 761,641.00 0.00 761,641.00 374,629.00 90,450.28 296,561.72
16
12/13/2018 17:31 |Clackamas Fire District |P 11 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05
ACCOUNTS FOR: 30 Capital Projects Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
00 Beg Fund Bal ______
9995 Beg Fund Bal -3,514,800.00 0.00 -3,514,800.00 0.00 0.00 -3,514,800.00 .0%
TOTAL Beg Fund Bal -3,514,800.00 0.00 -3,514,800.00 0.00 0.00 -3,514,800.00 .0%
03 Interest ______
4490 Investment Interest -14,000.00 0.00 -14,000.00 -5,798.54 0.00 -8,201.46 41.4%
TOTAL Interest -14,000.00 0.00 -14,000.00 -5,798.54 0.00 -8,201.46 41.4%
05 Transfers In ______
4610 Transfers from other Funds -500,000.00 0.00 -500,000.00 0.00 0.00 -500,000.00 .0%
TOTAL Transfers In -500,000.00 0.00 -500,000.00 0.00 0.00 -500,000.00 .0%
80 Capital Outlay ______
8860 Facility Improvement 3,921,516.00 0.00 3,921,516.00 220,623.63 101,950.00 3,598,942.37 8.2%
TOTAL Capital Outlay 3,921,516.00 0.00 3,921,516.00 220,623.63 101,950.00 3,598,942.37 8.2%
99 End Fund Balance ______
17
12/13/2018 17:31 |Clackamas Fire District |P 12 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05
ACCOUNTS FOR: 30 Capital Projects Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
9999 Unappropriated Ending Fund Bal 107,284.00 0.00 107,284.00 0.00 0.00 107,284.00 .0%
TOTAL End Fund Balance 107,284.00 0.00 107,284.00 0.00 0.00 107,284.00 .0%
TOTAL Capital Projects Fund 0.00 0.00 0.00 214,825.09 101,950.00 -316,775.09 100.0%
TOTAL REVENUES -4,028,800.00 0.00 -4,028,800.00 -5,798.54 0.00 -4,023,001.46 TOTAL EXPENSES 4,028,800.00 0.00 4,028,800.00 220,623.63 101,950.00 3,706,226.37
18 12/13/2018 17:31 |Clackamas Fire District |P 13 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05 ACCOUNTS FOR: 40 Enterprise Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
00 Beg Fund Bal ______
9995 Beg Fund Bal -17,986.00 0.00 -17,986.00 0.00 0.00 -17,986.00 .0% TOTAL Beg Fund Bal -17,986.00 0.00 -17,986.00 0.00 0.00 -17,986.00 .0%
03 Interest ______
4490 Investment Interest -200.00 0.00 -200.00 -55.03 0.00 -144.97 27.5% TOTAL Interest -200.00 0.00 -200.00 -55.03 0.00 -144.97 27.5%
04 Other Revenues ______
4502 Training Class Revenue 0.00 0.00 0.00 -80.00 0.00 80.00 100.0% 4560 Grant Revenue 0.00 0.00 0.00 -3,500.00 0.00 3,500.00 100.0% 4571 Other Revenues -5,000.00 0.00 -5,000.00 0.00 0.00 -5,000.00 .0% TOTAL Other Revenues -5,000.00 0.00 -5,000.00 -3,580.00 0.00 -1,420.00 71.6%
70 Materials and Servic ______
7055 Operating Supply 0.00 0.00 0.00 1,966.39 0.00 -1,966.39 100.0% TOTAL Materials and Servic 0.00 0.00 0.00 1,966.39 0.00 -1,966.39 100.0%
80 Capital Outlay ______
19
12/13/2018 17:31 |Clackamas Fire District |P 14 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05
ACCOUNTS FOR: 40 Enterprise Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
8860 Facility Improvement 12,000.00 0.00 12,000.00 0.00 0.00 12,000.00 .0%
TOTAL Capital Outlay 12,000.00 0.00 12,000.00 0.00 0.00 12,000.00 .0%
90 Transfers Out ______
9980 Transfer to General Fund 5,000.00 0.00 5,000.00 0.00 0.00 5,000.00 .0%
TOTAL Transfers Out 5,000.00 0.00 5,000.00 0.00 0.00 5,000.00 .0%
99 End Fund Balance ______
9999 Unappropriated Ending Fund Bal 6,186.00 0.00 6,186.00 0.00 0.00 6,186.00 .0%
TOTAL End Fund Balance 6,186.00 0.00 6,186.00 0.00 0.00 6,186.00 .0%
TOTAL Enterprise Fund 0.00 0.00 0.00 -1,668.64 0.00 1,668.64 100.0%
TOTAL REVENUES -23,186.00 0.00 -23,186.00 -3,635.03 0.00 -19,550.97 TOTAL EXPENSES 23,186.00 0.00 23,186.00 1,966.39 0.00 21,219.61
20 12/13/2018 17:31 |Clackamas Fire District |P 15 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05 ACCOUNTS FOR: 50 Debt Service Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
00 Beg Fund Bal ______
9995 Beg Fund Bal -216,872.00 0.00 -216,872.00 0.00 0.00 -216,872.00 .0% TOTAL Beg Fund Bal -216,872.00 0.00 -216,872.00 0.00 0.00 -216,872.00 .0%
01 Tax Revenues ______
4450 Current Year Prop Taxes -1,967,928.00 0.00 -1,967,928.00 -12,927.88 0.00 -1,955,000.12 .7% 4455 Prior Year Prop Taxes -30,000.00 0.00 -30,000.00 -619,656.08 0.00 589,656.08 2065.5% TOTAL Tax Revenues -1,997,928.00 0.00 -1,997,928.00 -632,583.96 0.00 -1,365,344.04 31.7%
03 Interest ______
4490 Investment Interest -2,500.00 0.00 -2,500.00 -4,448.83 0.00 1,948.83 178.0% TOTAL Interest -2,500.00 0.00 -2,500.00 -4,448.83 0.00 1,948.83 178.0%
70 Materials and Servic ______
7020 Debt Interest Expense 1,049,000.00 0.00 1,049,000.00 524,499.98 0.00 524,500.02 50.0% 7025 Debt Principal Expense 920,000.00 0.00 920,000.00 0.00 0.00 920,000.00 .0% TOTAL Materials and Servic 1,969,000.00 0.00 1,969,000.00 524,499.98 0.00 1,444,500.02 26.6%
99 End Fund Balance ______
21
12/13/2018 17:31 |Clackamas Fire District |P 16 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05
ACCOUNTS FOR: 50 Debt Service Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
9999 Unappropriated Ending Fund Bal 248,300.00 0.00 248,300.00 0.00 0.00 248,300.00 .0%
TOTAL End Fund Balance 248,300.00 0.00 248,300.00 0.00 0.00 248,300.00 .0%
TOTAL Debt Service Fund 0.00 0.00 0.00 -112,532.81 0.00 112,532.81 100.0%
TOTAL REVENUES -2,217,300.00 0.00 -2,217,300.00 -637,032.79 0.00 -1,580,267.21 TOTAL EXPENSES 2,217,300.00 0.00 2,217,300.00 524,499.98 0.00 1,692,800.02
22
12/13/2018 17:31 |Clackamas Fire District |P 18 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05
ACCOUNTS FOR: 70 PERS Reserve Fund ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
00 Beg Fund Bal ______
9995 Beg Fund Bal -1,047,008.00 0.00 -1,047,008.00 0.00 0.00 -1,047,008.00 .0%
TOTAL Beg Fund Bal -1,047,008.00 0.00 -1,047,008.00 0.00 0.00 -1,047,008.00 .0%
03 Interest ______
4490 Investment Interest -7,000.00 0.00 -7,000.00 -1,874.48 0.00 -5,125.52 26.8%
TOTAL Interest -7,000.00 0.00 -7,000.00 -1,874.48 0.00 -5,125.52 26.8%
90 Transfers Out ______
9980 Transfer to General Fund 365,000.00 0.00 365,000.00 0.00 0.00 365,000.00 .0%
TOTAL Transfers Out 365,000.00 0.00 365,000.00 0.00 0.00 365,000.00 .0%
99 End Fund Balance ______
9999 Unappropriated Ending Fund Bal 689,008.00 0.00 689,008.00 0.00 0.00 689,008.00 .0%
TOTAL End Fund Balance 689,008.00 0.00 689,008.00 0.00 0.00 689,008.00 .0%
TOTAL PERS Reserve Fund 0.00 0.00 0.00 -1,874.48 0.00 1,874.48 100.0%
TOTAL REVENUES -1,054,008.00 0.00 -1,054,008.00 -1,874.48 0.00 -1,052,133.52 TOTAL EXPENSES 1,054,008.00 0.00 1,054,008.00 0.00 0.00 1,054,008.00
23 12/13/2018 17:31 |Clackamas Fire District |P 19 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
FOR 2019 05
ORIGINAL APPROP TRANS/ADJSMTS REVISED BUDGET YTD ACTUAL ENCUMBRANCES AVAILABLE BUDGET % USED ______
GRAND TOTAL 9,091,039.65 0.00 9,091,039.65 9,476,339.58 13,549,350.70 -13,934,650.63 253.3% ** END OF REPORT - Generated by Anh Le **
24 12/13/2018 17:31 |Clackamas Fire District |P 20 5118anh.le |YEAR-TO-DATE BUDGET REPORT |glytdbud
REPORT OPTIONS ______
Field # Total Page Break Sequence 1 1 YY Sequence 2 10 YN Sequence 3 11 YN Sequence 4 0 NN Report title: YEAR-TO-DATE BUDGET REPORT Includes accounts exceeding 0% of budget. Print totals only: Y Year/Period: 2019/ 5 Print Full or Short description: F Print MTD Version: N Print full GL account: N Format type: 1 Roll projects to object: N Double space: N Carry forward code: 1 Suppress zero bal accts: Y Include requisition amount: N Print Revenues-Version headings: N Print revenue as credit: Y Print revenue budgets as zero: N Include Fund Balance: N Print journal detail: N From Yr/Per: 2018/ 1 To Yr/Per: 2018/ 1 Include budget entries: Y Incl encumb/liq entries: Y Sort by JE # or PO #: J Detail format option: 1 Include additional JE comments: N Multiyear view: F Amounts/totals exceed 999 million dollars: Y Find Criteria Field Name Field Value Org Object Project Rollup code Account type Account status
25 CORRESPONDENCE
C-1 Thank you Re: Operation Santa parade in Oregon City bringing joy.
C-2 Thank you Re: Respectful, kind and caring people. Thanking the heroes for all they do every day via recommendation on Facebook.
C-3 Thank you Re: The Operation Santa Claus event and getting to see the Santa truck.
C-4 Thank you Re: The Operation Santa Claus Program. C-1 C-2
C-3 C-4
From: {Full Name::1}
Name
BreaAnn Burk
Email Address:
Phone Number:
541-390-2932
Do you know the division you wish to contact?
No
Subject:
General / Other
Question / Comment:
We would LOVE operation Santa Claus to come through our neighborhood next year instead of just passing! What a wonderful program and we have so many families that would love to give AND see santa! We're Crabtree Terrace on maple lane and beavercreek!
Thank you! INFORMATIONAL ITEMS
I-1 Clackamas firefighters step up to help in California - Clackamas Review - November I-1
Clackamas Review
Clackamas firefighters step up to help in California
Wildfire has killed 79 people while essentially destroying the city of Paradise
Raymond Rendleman Tuesday, November 20, 2018
Clackamas Fire's Strike Team is working with bulldozer teams to reinforce fire lines, prep and protect vital structures and mop up areas that have burned.
"These are incredibly long days and hard work but our crews have risen to the occasion to help those in need," said Clackamas Fire spokesman Brandon Paxton. "We are all very proud of their efforts. No word on how much longer they will be there."
The fire has destroyed more than 17,000 structures, including more than 12,600 homes, according a Nov. 20 incident report. Of the 79 dead, 64 have been identified. The Butte County Sheriff's Office said 699 people are missing.
PHOTO COURTESY: CLACKAMAS FIRE - Clackamas firefighters respond to the California fire that has destroyed more than 17,000 structures, including more than 12,600 homes.
Source: https://pamplinmedia.com/cr/24-news/412673-313627-clackamas-firefighters-step-up-to-help-in- california