2018-19 Original Budget Table of Contents
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Chino Valley Fire District Monterey Incident, October 2017 Version: WEB This page intentionally left blank Proudly Serving the Cities of Chino, Chino Hills and portions of the County of San Bernardino i This page intentionally left blank ii CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Table of Contents Transmittal Letter……………………………………………………..…………………… 1 Budget Awards……………………………………………………..……………………… 20 Budget Resolution……………………………………………………..…………………… 22 Mission, Vision & Values………………………………………………..………………… 24 Organizational & Introductory Information District Overview………………………………………………..…………………… 27 Board of Directors & District Management……………………………………… 30 Organizational Chart………………………………….…………………….……… 31 Personnel Listing………………………………………………..…………..……… 32 Vision Statement Based Goals…………………………………………………… 33 Departmental Reporting ……………………….…………………………...……… 34 Account Code Structure…………………………………………………………… 54 District Facilities………………………………………………..…………………… 56 District Map………………………………………………..…………………………… 59 Budget Calendar………………………………...……………..…………….……... 60 Budgetary Practices & Accounting Principles………………………………...… 61 Budget Report Descriptions…………….………………………………………… 67 Budget Summary Information Budget Summary……………………………………..…………..………………… 71 Budget Summary - Multi-Year Comparison………………………..…………… 72 Fund Balance Reporting Policy……………………………………..…………..……………… 73 Changes in Fund Balance……………………………………..…………..… 75 Fund Balance Graphs……………………………………..…………..……… 76 Budget Detail Information Revenue History…………….………………………………………...……………… 81 Expenditure History…………….……...……………………….…………………… 82 Divisional Expenditure History…………….……...……………………….……… 84 Year-Over-Year Budget Comparisons…………….……...……………………… 88 Budgeted Expenditures Variance Report…………….……...…………………… 89 Capital Replacement Funds…………….……...……………………….………… 90 Long-Range Financial Plan - 10-Year Outlook…………….……...…………… 91 iii CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Table of Contents Historical Trend Information Multi-Year Trend Reports & Graphs Legend……………………………………..……………………………………. 95 Budget Summary Revenues……………………………………..………….. 96 Budget Summary Expenditures……………………………………..……… 97 Property Tax-Related Revenues…………….……………………………… 98 All Other Revenues……………………………………………..……………… 99 Salary & Benefits Expenditures…………………………………………….. 100 Non-Payroll Expenditures……………………………………………..……… 101 Total Staffing…………….………………………………………...…………… 102 Glossary Information Glossary of Terms…………….……...……………………….……………………… 105 Glossary of Acronyms…………….……...……………………….………………… 111 For Additional Information……………………………………………………..………… 119 iv Board of Directors Chino Valley Fire District Mike Kreeger President John DeMonaco 14011 City Center Drive Vice President Chino Hills, CA 91709 Ed Gray (909) 902-5260 Administration Harvey Luth Sarah Ramos-Evinger (909) 902-5250 Fax Chinovalleyfire.org Fire Chief Tim Shackelford June 13, 2018 The Chino Valley Fire District’s mission is to provide exceptional service and to safeguard the community. Our Mission, Vision and Values Policy Statement (MVV) articulates the five cornerstones of the District’s vision as well as our core values of faithfulness, integrity, respect and excellence. While ever mindful of our MVV, I am pleased to present and introduce the 2018-19 Original Budget, also referred to as the FY19 Budget, to the Board of Directors. The FY19 Budget represents a realistic yet conservatively based financial plan for the new fiscal year, ensuring that the District will continue to maintain exceptional, cost effective fire protection and emergency services as we safeguard our community. This budget will allow the District to further its vision to seek excellence in everything we do, remain transparent, appreciate our members, value the public trust above all else, and endeavor to learn and grow. New construction in the District and a strong local housing market are providing for growth in revenues, while simultaneously the District is experiencing challenges associated with greater demand for service, including increasing Fire & Emergency Responses emergency call volumes and 12,000 community risk reduction activities. 10,000 Total calls for emergency service 8,000 were in excess of 12,200 in 2017, up 6,000 about 5.5% over the prior year. Given the 4,000 growth patterns in District, it is likely 2,000 that this trend will continue for the next - several years. 2011 2012 2013 2014 2015 2016 2017 Chart 1 Special Districts Leadership Foundation - District of Distinction Since 2008 1 FY 2018-19 Original Budget June 13, 2018 Page 2 TRANSMITTAL LETTER NEW THIS YEAR Cardiac Care Program – According to the American Heart Association, sudden cardiac arrest (SCA) results in more than 350,000 lives lost across the U.S. every year. Tragically, less than 10% of SCA victims survive. It is our goal to increase survivability from SCA here in the District. As part of that effort, I am pleased to announce that the District is making significant financial commitments toward its cardiac care program in the FY19 Budget. Between lifesaving cardiac care training for our personnel and the purchase of new state-of-the- art heart monitors for front-line apparatus, the District is investing over $350,000 in our cardiac care program in FY19. This initiative will be funded from revenues reserved for one-time and special purchases. I am also pleased to announce enhancements to our budgetary reporting this year, including: GFOA Budget Award – In addition to being recognized by the California Society of Municipal Finance Officers (CSMFO) again this past year with an Operating Budget Excellence Award, the District has also received national budgetary award recognition from the Government Finance Officers Association (GFOA) with a Distinguished Budget Presentation Award in our inaugural application year. Both awards are for the District’s FY18 Budget document. I’d like to extend my sincere appreciation to the Finance department staff for their efforts in securing this national budget award which affirms the District’s ongoing commitment to transparency. The award also reflects the commitment of the District’s Board of Directors and staff to meeting the highest principles of governmental budgeting. Goals and Departmental Reporting – Also new this year, we’re incorporating goals reporting into the budget. Based on the District’s MVV, we’ve established high level Vision Statement Based Goals. In turn, we’ve also incorporated complementary, measurable departmental goals in our new Departmental Reporting section. In addition to reporting on goals, the new Departmental Reporting section also reflects staffing and summary budget reporting at the department level. Special Districts Leadership Foundation - District of Distinction Since 2008 2 FY 2018-19 Original Budget June 13, 2018 Page 3 TRANSMITTAL LETTER CSDA District of Distinction Platinum Award – Through the California Special Districts Association and its affiliated Special District Leadership Foundation (SDLF), the District has been an accredited SDLF District of Distinction (DoD) since 2008, and has held an SDLF District Transparency Certificate since 2013. SDLF is an independent non-profit organization formed to promote good governance and best practices among California special districts. I am proud to announce that this past year the District was honored with the coveted DoD Platinum Award by SDLF. The prestigious Platinum designation is reserved for elite California special districts who meet the very highest standards for governance and management of special districts. The stringent requirements for designation eligibility include: Special District Administrator Certification by the district’s chief executive officer; Achievement of Recognition in Special District Governance certification by all governing board members; The District’s continuing qualification for DoD accreditation. DoD accreditation recognizes districts for their prudent fiscal practices as well as other important criteria which evidence effective operations and governance of special districts. The Transparency Certificate recognizes a special district’s ability to meet comprehensive open government requirements. EXTENSIVE BUDGET DEVELOPMENT PROCESS This document represents the culmination of a collaborative budget development process which officially kicked-off last December and spanned some six months. An extensive number of study and review sessions were held in support of the compilation of the budget, including a Budget Workshop in May. Beginning last fiscal year, the Preliminary and Final budget cycles were consolidated into a single Original budget cycle and publication. This consolidation of budget cycles provides for a more streamlined and efficient budget process. A FY19 Budget Calendar is included in this budget document for reference. BUDGET HIGHLIGHTS Highlights of the FY19 Budget include a proposed net increase in Fund balance of better than $315,000. This is based on total revenues of nearly $42.2 million compared to total expenditures of slightly more than $41.8 million, including about $1.5 million in capital outlay, as depicted in Table 1 below. Including transfers in from the capital replacement portion of Fund balance, net operating revenues for FY19 are projected to be more than $1 million, and Unrestricted ending Fund balance is projected to be $19.4 million at June 30, 2019. Special Districts Leadership Foundation - District of Distinction Since 2008 3 FY 2018-19 Original Budget June 13, 2018 Page 4 TRANSMITTAL LETTER Year-over-Year Budget