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
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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
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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 (909) 902-5250 Fax Sarah Ramos-Evinger
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
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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.
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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.
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Year-over-Year Budget Comparisons 2018-19 Original Budget 2018 Amended 2019 Original Budget Budget Variance Change Fund: 100 General Fund Revenue 4000 - Property tax revenue $ 27,735,207 $ 30,456,742 $ 2,721,535 9.8% 4100 - Contract revenue 9,641,601 9,718,853 77,252 0.8% 4200 - Other revenue 1,979,000 1,989,000 10,000 0.5% Prior Year Encumbrance Rollovers - - - Revenue Totals $ 39,355,808 $ 42,164,595 $ 2,808,787 7.1%
Expenditures 6000 - Salaries and benefits $ 31,566,645 $ 33,754,652 $ 2,188,007 6.9% 7000 - Services and supplies 5,822,282 6,585,404 763,122 13.1% 8000 - Capital outlay 1,533,326 1,509,334 (23,992) -1.6% Prior Year Encumbrance Rollovers - - - Operating & Capital Expenditures $ 38,922,253 $ 41,849,390 $ 2,927,137 7.5%
Net Change in Fund Balance $ 433,555 $ 315,205 $ (118,350)
Transfers In - Capital Replacement $ 421,100 $ 727,860 $ 306,760
Net Operating Revenue $ 854,655 $ 1,043,065 $ 188,410
Table 1
REVENUE RECAP
Revenues of nearly $42.2 million in the FY19 Budget represent a $2.8 million or 7.1% increase over FY18 Amended Budget revenues. Contract revenues of about $9.7 million, combined with property tax revenues of $30.5 million, represent some 95% of District revenues. The revenue mix by major category is depicted in Chart 2 below.
Chart 2 Special Districts Leadership Foundation - District of Distinction Since 2008
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Property Tax-Related Revenues
The District receives direct property tax revenues for tax rate areas (TRA) located within the cities of Chino and Chino Hills, as well as adjacent unincorporated areas of San Bernardino County located with the District’s service area. Primarily as a result of now former redevelopment areas in the City of Chino, direct property tax payments received by the District for Chino TRA average less than half of the average property tax share received by the District for non-Chino TRA. An equity agreement between Chino and the District provides contract revenue payments to the District, when combined with direct property tax payments received by the District for Chino TRA, equivalent to the average property tax share received by the District in non-Chino TRA. For non- Chino TRA, the District receives its full property tax share directly through the County.
The analysis and projection of property tax-related revenues, both direct property tax revenue combined with the aforementioned equity agreement revenue, is critical to the District’s budget. These revenues have been forecast in close cooperation with the District’s property tax consultant, with achievable, yet conservative estimates for growth in revenues. A thorough review of the tax role has been completed, including projected assessed values and forecasts for additions to the tax role for new construction within the District. Revenues have also been validated in comparison to FY18 updated projections as well as historical trends, with an emphasis on revenue trends over the last five years.
The District is projecting a very healthy 7.5% total growth rate in property tax-related revenues for FY19, in comparison to the amended FY18 Budget. The projected growth rate is comprised of the following major components:
Projected Year-Over-Year Property Tax-Related Revenue Increases % Change vs. FY18 Description Amended Budget Impact of updated projected revenues for FY18 3.5% Projected year-over-year revenue growth for FY19 4.0% Table 2
As a result of fiscally conservative budgeting in FY18, recently completed projections of FY18 adjusted revenues indicate that a 3.5% adjustment is in order in this budget to reflect higher than budgeted base revenues going into FY19.
A 4% real growth rate in year-over-year property tax revenues attributable to annual valuation changes, projected additions of new development to the tax rolls, and other property tax adjustments is appropriate for FY19. This rate projection has been thoroughly vetted based on trend analysis, consultation with the District’s contracted property tax consultants, as well as Special Districts Leadership Foundation - District of Distinction Since 2008
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known and anticipated real estate development in District. This growth rate is achievable yet consistent with the District’s practice of conservative revenue forecasts.
Property Tax-Related Revenues (in millions) $40
$30
$20
$10
$- 2012 2013 2014 2015 2016 2017 2018 2019 Property tax revenue Contract revenue Budget Budget
Chart 3
Major components of property-tax related revenues are as follows:
PROPERTY-TAX RELATED REVENUES FY15 FY16 FY17 FY18 FY19 FY18 vs FY19 (in millions) Budget Budget Change Secured property taxes $21.65 $21.78 $23.53 $24.60 $27.41 $2.81 Current services 6.36 8.16 8.32 9.64 9.72 0.08 Unsecured property taxes 1.24 1.24 1.15 1.26 1.22 (0.04) Property taxes - prior and penalty 0.83 0.81 0.83 0.90 0.80 (0.10) All other property taxes 0.79 0.93 1.15 0.97 1.03 0.06 $30.87 $32.92 $34.98 $37.37 $40.18 $2.81
Table 3
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Other Revenues
Other revenues, which account for roughly 5% of the District’s budget, are conservatively projected to be substantially flat in aggregate, in comparison to the FY18 Budget, at just under $2 million. Major components of other revenues are as follows:
OTHER REVENUES FY15 FY16 FY17 FY18 FY19 FY18 vs FY19 (in millions) Budget Budget Change Permit & inspection fees $0.8 $0.7 $0.8 $0.9 $1.2 $0.3 Mutual aid recoveries 0.4 0.9 0.8 0.8 0.5 (0.3) All Other 0.8 0.3 0.3 0.3 0.3 - $2.1 $1.9 $1.9 $2.0 $2.0 - Table 4
Permit and inspection fee revenue results from the recovery of costs for fire prevention activities such as new construction planning and special event permits, and annual fire and life safety inspections of permitted occupancies such as places of assembly, high piled storage locations and hazardous materials operations. Although these fees have remained relatively consistent over the last several years, the District increased its user fee schedule for the first time in nearly ten years during the second half of FY18. As a result of a full year of fee schedule increases, combined with a trend toward increased fee-related activity in the District, permit and inspection fees are anticipated to increase by a healthy margin in FY19, from $0.9 million in FY18 to $1.2 million next year.
Mutual aid recoveries, which represent reimbursements from state and federal agencies for emergency responses to out-of-area incidents, can be extremely volatile from year-to-year and difficult to project due to the highly unpredictable nature of those events. The FY19 budget amount for mutual aid recoveries is conservatively projected at $0.5 million, a reduction of $0.3 million from the FY18 budgeted amount.
EXPENDITURE RECAP
As a service organization, salaries and benefits represent 81% of total budgeted expenditures in FY19, and 84% of budgeted expenditures exclusive of capital outlay. Total non-capital expenditures for FY19 are projected to increase about 8.7%, or roughly $3 million, on a combined basis, in comparison to the FY18 Budget. The majority of the increase, about $2.2 million, or 6.9% over the FY18 Amended Budget, is in salaries and benefits.
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Chart 4
Salaries and benefits
As work shifts for the vast majority of safety positions require constant staffing, open or vacant positions result in associated shifts being covered on an overtime rate basis. The District develops projections for the number of open positions each year for budgetary purposes. Open positions are created through a combination of retirements and other separations of Chart 5 employment. Chart 5 details the historical trend in the number of open positions over the last five years, as well as the budgeted number of open positions projected for FY19. Due to a significant hiring late in FY18, the District anticipates beginning FY19 with no safety position vacancies. Accordingly, the projected vacancy factor for FY19 is proportionately lower than in recent years past. Vacant positions typically result in higher coverage (overtime) costs and proportionately lower costs in regular salaries and employee benefits. For FY19, on average, the total cost to staff an open safety position on an overtime basis is projected to be substantially equivalent to that of a full-time benefitted regular employee.
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As mentioned previously, total salaries and benefits are projected to increase about 6.9% over FY18 levels. Major components of the increase are detailed as follows:
Projected Year-Over-Year Salary & Benefit Changes (Net) % Change vs. FY18 Description Amended Budget Negotiated wage increases 3.0% Increases in health and deferred compensation benefits 2.1% CalPERS retirement cost projected increases 1.2% Other miscellaneous changes 0.6% Table 5
Services and supplies
Services and supplies are expected to increase by about $760,000, or 13.1% over the FY18 Amended Budget. Major components of the increase are as follows:
Projected Year-Over-Year Services and Supplies Changes (Net) % Change vs. FY18 Description Amended Budget Clothing – Triennial safety uniforms ($120,000) & five-year 7.8% safety personal protective clothing replacement ($322,500) County services – Bi-annual election ($150,000) 2.6%
All other miscellaneous changes ($167,500) 2.7% Table 6
See the Budgeted Expenditures Variance Report and the Budget Transactions reports for detailed expenditure variances and additional information on salaries and benefits, and services and supplies.
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Capital outlay
The District will be investing some $1.5 million in capital outlay in FY19, most significantly including:
Type 1 replacement fire engine for Station 64 - $852,200* New state-of-the-art cardiac monitors (16) - $299,000 Replacement staff vehicles (6) - $167,000
*Includes costs for loose equipment, radios, etc.
Additionally, the District will have invested nearly $5.3 million in capital infrastructure over the three-year period ending in FY19.
OTHER INITIATIVES FUNDED THROUGH THIS BUDGET
There are a number of projects, purchases and other initiatives which will be undertaken in FY19 with funding from this budget, including:
Full equivalent employee share of retirement contributions by all personnel, resulting in a projected $2.2 million retirement cost savings for the District in FY19; Important community preparedness outreach programs for the benefit of our residents and businesses; Professional “State of the District” video production and collateral materials for the District’s annual marque public event; Investments in personnel in the form of staff training and continuing education for our first responders and support staff, including comprehensive training for all safety personnel on the use of the new cardiac care monitors; Fire apparatus mobile technology upgrades for all front-line units.
ECONOMIC AND OPERATIONAL ISSUES
Continuing Pension Cost Mitigation
While I’m proud to present a surplus budget to the Board, and while the state of the District’s overall financial condition is very stable, like other government agencies in California, particularly those with public safety retirement plans, we are not immune to the effects of the public pension crisis. Pension cost issues have been and will continue for the foreseeable future to be a significant budgetary concern for government agencies throughout the state and across the nation.
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Thankfully, our Board of Directors has been proactive in taking steps to mitigate the rising costs of public pensions.
Pension Cost Sharing – I am pleased to report that our classic retirement status employees are contributing 12% of qualified pay, and classic miscellaneous members contributing 11% of pay toward retirement. Full pension reform has only been possible through the shared commitment and partnership of the District’s Board of Directors, our labor groups and unrepresented management and confidential personnel.
Cumulatively, including our projections for FY19, in excess of $7 million will have been contributed by our employees toward retirement benefit costs over the five-year period since employee pension cost sharing began. Chart 6 below graphically depicts employee retirement contributions over five years, including amounts contributed by both PEPRA and Classic status pension plan employees.
Employee Pension Cost Sharing
$2,500,000
$2,000,000 $1,500,000
$1,000,000
$500,000
$-
Total Total TOTAL PEPRA Classic
Chart 6
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Section 115 Trust/Accelerated Retirement Funding – The District’s Section 115 Retirement Trust was initially funded with $5 million from District reserves late in FY17. In conjunction with the establishment of the Retirement Trust, a Board policy was adopted allocating up to 1/3 of annual budget surpluses for further reduction of pension liabilities.
A five member employee Trust Investment Committee was authorized by the Board to oversee the investments of the Retirement Trust, working with the trust administrator and professional investment advisor, PFM Asset Management, LLC, a 5.5% average annualized return benchmark has been established by the Committee for Retirement Trust fund investment purposes. Accordingly, Chart 7 below depicts average hypothetical Retirement Trust fund balances projected over a 10-year period, based on the 5.5% investment return benchmark, under two different scenarios. Scenario A assumes reinvestment of all funds over the 10-year period and additional fund contributions equal to 1/3 of applicable projected budget surpluses based on the District’s Long-Range Financial Plan which appears later in this document. Scenario B assumes benefit
Chart 7
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payment withdrawals in three of the next 10 years, totaling $1.5 million; $400,000, $500,000 and $600,000 in FY21, FY24 and FY26, respectively.
As depicted graphically in Chart 7, Scenario A projects Retirement Trust fund balances of $10 million at the end of 10-year period in FY27, while Scenario B depicts balances of $8.3 million at the end of FY27. The District intends to utilize funds accumulated in the Retirement Trust for budget stabilization purposes, drawing from the Retirement Trust to fund pension obligations during years of significant budgetary constraint or fiscal emergency. These hypothetical scenarios are presented here for discussion purposes only. As of May 31, 2018, the restricted account balance in the District’s 115 Trust amounted to approximately $5.4 million.
The FY19 Budget is projected to yield about $105,000 in additional pension funding, an amount equal to one-third of the projected FY19 budget surplus, as per policy. These funds would be contributed toward pension obligations in FY20 after completion of the annual independent audit for FY19. On a related note, in FY18, I’m happy to say that the Board directed staff to contribute an additional discretionary contribution to CalPERS in the amount of $450,000 from Unassigned Fund balance. This contribution was made in March 2018.
The District’s commitment to accelerated pension funding, combined with employee cost sharing, clearly demonstrates the District’s ongoing pledge to proactive pension cost management. Chart 8 below depicts the District’s historical required pension contributions as a percentage of total salaries and benefits expenditures over a five-year period, including projected FY19 costs. The District has been successful in mitigating increases in pension over these last several years as graphically depicted below:
Pension Costs As % of Total Salaries & Benefits (in millions) 16.5% $6.0 16.0% $5.0 15.5% $4.0 15.0% $3.0 14.5% $2.0 14.0%
13.5% $1.0
13.0% $- FY15 Actuals FY16 Actuals FY17 Actuals FY18 FY19 Budget Projected*
Dollars % of Salaries & Benefits
*Exclusive of $450,000 additional discretionary contribution made to CalPERS in FY18 Chart 8 Special Districts Leadership Foundation - District of Distinction Since 2008
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Projected Increases in CalPERS Costs – Retirement plan costs involve two basic cost components: the normal cost rate, expressed as a percentage of payroll, and the unfunded actuarial liability (UAL) which is a fixed amount payment due each fiscal year.
As has been previously discussed with our Board of Directors, CalPERS has implemented an aggressive plan to increase the funded status of retirement plans through a significant ramp-up of fixed amount UAL payments by employers over a multi-year phase-in period. The District receives an annual actuarial plan valuation of its retirement plans from CalPERS each year. The most recent valuation available is for the plan year ended June 30, 2016, which sets retirement contribution rates for FY19.
The table below is derived from the June 30, 2016 CalPERS valuations for the District’s retirement plans and also sets forth the projected future employer contributions for UAL over the next six years beyond FY19. These estimates project fixed amount UAL payments going from $2.16 million in FY19, to more than double in FY25, at a projected $4.91 million.
After this five-year ramp-up in UAL payments, CalPERS has indicated, all other factors aside, UAL payments will generally level out for the following 25 years, and ramp-down over the last five years of this 30-year funding plan. These higher UAL payments should contribute to a significantly higher funded plan status over time than would have otherwise been achieved.
CalPERS Projected Future Employer Contributions (UAL) (in millions) FY19 FY20 FY21 FY22 FY23 FY24 FY25 Safety $2.03 $2.59 $3.04 $3.59 $4.06 $4.37 $4.63 Miscellaneous 0.13 0.16 0.18 0.21 0.24 0.26 0.28 TOTAL $2.16 $2.75 $3.22 $3.80 $4.30 $4.63 $4.91 Table 7
In addition to projected increasing UAL costs, normal cost rates are also expected to increase. Although our pension cost projections are subject to change depending on a number of factors and assumptions, the District must continue to proactively manage its long-term pension obligations. While the District’s aforementioned pension mitigation strategies will provide some measure of relief to the significant projected retirement cost increases over the next several years, additional deliberate action will need to be undertaken by the District over time to proactively address the rising costs of pensions over the next several years.
Discount Rate Changes at CalPERS Impacting FY19 Rates & Beyond – In December 2016, CalPERS announced a lowering of its discount rate assumption from 7.5% to 7% over a three year phase-in period, beginning in Fiscal 2018-19. The discount rate is the assumed annual rate of return on retirement plan investments. Lowering of the discount rate means that CalPERS retirement plans will see increases in benefit costs, translating to higher employer contributions over time.
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The benefits of reducing the discount rate include the strengthening of the long-term sustainability of the pension fund. The lower rates will improve the likelihood of CalPERS meeting or exceeding assumed rates of return long-term, as well as reducing investment volatility in the CalPERS investment portfolio, and ultimately translating to a higher funded plan status over time. The discount rate phase-in is as follows:
CalPERS Discount Rate Reduction Schedule Fiscal Year Valuation Date for Required Contribution Discount Rate June 30, 2016 2018-19 7.375% June 30, 2017 2019-20 7.25% June 30, 2018 2020-21 7.00% Table 8
The fiscal impacts of higher employer contribution rates from discount rate reductions will be fully phased-in by the 2024-25 fiscal year, and are included in these rate projections.
Additional information will be provided to employers in conjunction with the June 30, 2017 actuarial valuations, which are due out this summer. As this additional information becomes available, it will be shared with the Board and the public, and will be factored into our future retirement cost projections, as well as associated budgets and long-range financial plans.
Succession Planning and Related Issues
Senior Leadership Tenure – Within the District’s senior management team, out of a combined ten sworn and non-sworn management positions, eight team members are either at or roughly within five years of normal retirement age. Active succession planning measures are underway to ensure a smooth senior management transition over the next several years. While the District strives to fill promotional positions from within the organization, if necessary, the District will need to recruit outside talent to fill key management positions over time.
Two new Administrative Battalion Chief positions were created, funded and staffed through internal promotions in FY18. These new management positions will offer valuable high-level experience to potential future senior leaders of this organization. It is anticipated that these two positions will be transitioned to shift BC positions when Battalion Two is initiated, likely in FY21.
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Firefighter Recruitment – The competition for recruitment of talented and experienced sworn fire personnel in southern California is fierce. As many organizations have experienced in recent years, the District has realized a significant number of retirements, particularly in the firefighter ranks. During FY18, the District experienced as many as 11 safety openings at one point in time, primarily as a result of retirements, representing roughly 11% of 102 fire station-based shift positions stations. As these are constantly staffed positions, coverage on an overtime basis is necessary to temporarily staff these openings. It is anticipated that the majority of the current openings will be filled by the beginning of FY19.
Standards of Cover Assessment and Update to Master Plan Project
Working with Citygate Associates, LLC, the District completed a Standards of Cover Assessment (SOC) and an update to the Master Plan in late FY18.
The SOC assessed the District’s Assessing Risk... operations in comparison to industry standards and best practices and Defining Standards... provided a tool for:
Planning & Evaluating... 1. Assessing community fire, emergency medical Measuring... service (EMS), and non- fire risk; Creating a Plan... 2. Defining baseline emergency response performance standards; 3. Planning future station locations; 4. Determining concentration, distribution and utilization of resources; 5. Evaluating workload and ideal unit utilization; 6. Measuring service delivery performance; 7. Assisting in the strategic planning and policy development process relative to resource procurement and allocation.
Additionally, the District’s Master Plan, a companion document to the SOC, was updated as a part of this project. These reports are expected to have significant bearing on the District’s strategic plans over the next several years as we utilize the results to help chart the District’s future. Significantly, the SOC validated the need for an eighth District fire station, with a location tentatively identified in the City of Chino Hills. Discussions regarding Station 68 are ongoing with the City and no significant associated fiscal impacts are contemplated in the FY19 Budget.
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The District’s Long-Range Financial Plan contemplates Fire Station 68 being operational beginning in FY21, with a potential ninth fire station coming online in FY25.
DISTRICT STAFFING AND LABOR OVERVIEW
A total of 143.3 full-time equivalent (FTE) positions are authorized in the FY19 budget. There are no proposed staffing additions in FY19. Pay and benefits for the majority of District personnel are provisioned under one of two Memorandums of Understanding (MOU). The Chino Valley Professional Firefighters (CVPF) represent all sworn safety personnel below the rank of Battalion Chief. Teamsters represents non-safety personnel, exclusive of management, confidential and part-time staff members. Salary and benefit provisions for unrepresented staff are specified by board resolution, and terms of employment for the fire chief are specific by contract.
A summary of the highlights of the District’s current labor commitments is as follows:
LABOR COMMITMENTS CVPF Teamsters Unrepresented Local 3522 Local 1932 Management & (Safety) (Non-Safety) Confidential Personnel^ # of Covered Employees 101 20 19
MOU Expiration June 30, 2021 June 30, 2020 June 30, 2021 (Board resolution) Classic Retirement Benefit 3% @ 55 2.5% @ 55 (Non- 2.5% @ 55 (Non-Safety Formula Safety) Mgmt) 3% @ 55 (Safety) 3% @ 55 (Safety Mgmt) PEPRA Retirement Benefit 2.7% @ 57 2% @ 62 (Non- 2% @ 62 (Non-Safety) Formula1 Safety) 2.7% @ 57 (Safety) 2.7% @ 57 (Safety) FY19 Salary Increase 3% 3% 3%
Future Known Salary 2% in FY20 2% in FY20 2% in FY20 Increases 2% in FY21 2% in FY21 Table 9 ^Excludes unrepresented part-time personnel and the fire chief, who serves under an employment contract.
1Personnel hired on or after January 1, 2013 who are defined as “new members” under the Public Employees Pension Reform Act of 2013 (PEPRA), have a reduced retirement benefit formula.
Special Districts Leadership Foundation - District of Distinction Since 2008
17 FY 2018-19 Original Budget June 13, 2018 Page 18 TRANSMITTAL LETTER
A breakdown of District staff by division is included in Chart 9 below. See the Organization Chart, Personnel Listing and Department Reporting for additional specifics.
•Fire Chief's Office/General Administration Administration •Clerk of the Board •Human Resources (19.5) •Finance •Support Services
Community •CRR Administration Risk Reduction •Community Compliance & Development (16.6) •Community Preparedness
Emergency •ES Administration •Training & Safety Services (107.2) •EMS Services/Fire Suppression
Chart 9
FUND BALANCE
This balanced budget allows the District to maintain a total Fund balance at June 30, 2019 of about $24.5 million, with about $19.4 million unrestricted, and the balance in restricted funds in the Section 115 Retirement Trust, held exclusively for the funding of pension obligations, I am pleased that the District is in a position to make this important and substantial long-term commitment toward the effective management of pension liabilities.
Special Districts Leadership Foundation - District of Distinction Since 2008
18 FY 2018-19 Original Budget June 13, 2018 Page 19 TRANSMITTAL LETTER
CONCLUSION
The FY19 Original Budget presents a healthy, structurally balanced and financially prudent roadmap for next fiscal year. This budget will enable the District to maintain high quality fire and emergency response services, while continuing to place a top priority on the health and safety of the public and our staff. The revenue projections used are achievable and take into consideration a number of variables and uncertainties, while the budgetary expenditures have been thoroughly vetted over a budget development cycle spanning some six months.
The District is also committed to good financial stewardship through efficient operational and budget management processes, including cutting costs whenever feasible to do so. The Budget Workshop, as well as the various other public meetings and working sessions outlined in the Budget Calendar have provided ample opportunity for staff, public and Board input regarding the FY19 Budget.
Thanks to the cities of Chino and Chino Hills, and the County of San Bernardino for their continuing support of and public safety partnership with the District. A special thank you to the Board of Directors for the direction, support and leadership you’ve provided to the District. Thanks as well to the taxpaying public, our residents and area businesses for their cooperation, support and partnership in making the Chino Valley an outstanding community to live, work and play. My appreciation is also extended to all staff for their ongoing dedication and commitment to serving our community.
Sincerely,
Tim Shackelford Fire Chief
Special Districts Leadership Foundation - District of Distinction Since 2008
19
CHINO VALLEY FIRE DISTRICT
CSMFO Budget Award
The California Society of Municipal Finance Officers (CSMFO) presented an Operating Budget Excellence Award for the 2017-18 Fiscal Year to the District. In order to receive this award, an agency must meet stringent criteria established by CSMFO for California local government operating budget documents. This award is valid for a period of one year only. The District is confident that its Fiscal Year 2018-19 Budget document continues to conform to program requirements and will be submitted to CSMFO for award consideration this fiscal year.
20
CHINO VALLEY FIRE DISTRICT
GFOA Budget Award
Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the District for its Annual Budget for the fiscal year beginning July 1, 2017. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
21 22 23 CHINO VALLEY FIRE DISTRICT Mission, Vision & Values Policy Statement MISSION The mission of the Chino Valley Fire District is to provide exceptional service and safeguard the community. VISION As an organization, we… …seek excellence in everything we do; with innovative practices, training, and equipment. …remain transparent; open, honest, and accountable to each other and those we serve. …appreciate our members; we attract, retain, and develop future leaders. …value the public trust above all else; we are good stewards of our financial resources. …endeavor to learn and grow; continuously seeking improvement and embracing change. VALUES
• FAITHFULNESS We are fully committed, invested and engaged in the communities we serve.
• INTEGRITY We lead by example, according to the highest ethical and professional standards.
• RESPECT We treat each other, and those we serve with compassion, dignity, and value.
• EXCELLENCE We are relentless in our pursuit of the highest possible standard of quality.
24 ORGANIZATIONAL & INTRODUCTORY INFORMATION
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26
CHINO VALLEY FIRE DISTRICT District Overview
Although fire protection services in the Chino Valley have existed in various forms since the late 1800’s, the Chino Valley Fire District was formed as a California special district in 1990 through a voter approved initiative, Proposition W, coinciding with the incorporation of the City of Chino Hills. Having recently celebrated its 25-year anniversary, the District provides fire protection and fire prevention services within the Chino Valley, and is governed by a five-member elected Board of Directors.
Located in the southwest region of San Bernardino County, the jurisdiction of the District is approximately 80 square miles in size and has an estimated current population of 174,7861. It is estimated that the District population will be over 200,000 within the next 20 years. The Cities of Chino, Chino Hills, and surrounding unincorporated areas are served by the Fire District. District personnel responded to 12,217 emergency incidents in 2017.
The District is bordered by Los Angeles County to the northwest; Orange County to the southwest; Riverside County to the southeast; the City of Ontario to the northeast and the City of Montclair to the north.
The Chino Valley community has a wide variety of development, which creates multiple fire problems. Approximately 48,000 residential units, from large single-family dwellings to apartment units, constitute the largest number of structure fires expected. This is due to the large number of residential units and District Map the lack of ability to regulate fire safety Chino Hills practices in these occupancies. The Chino major portion of emergency medical Unincorporated responses is anticipated to be at residential units. Approximately 17,000 additional residential occupancies are planned for, or are being constructed, through the build-out of the community.
Target hazards within the District have been identified. The sites identified as such are considered to pose an extraordinary risk to lives and/or property. Examples of target hazards within the District are a senior residential site which consists of three-story nonsprinklered buildings; a four- story office building; an outdoor mall; several trucking routes; a public utility center and an airport.
1 Community population statistic does not include the prison populations. City of Chino – 88,026; City of Chino Hills – 80,676; Unincorporated – 6,084. Population estimates are based on information provided by the Department of Finance. 27 CHINO VALLEY FIRE DISTRICT PAGE 2 DISTRICT OVERVIEW
Several facilities, which, based on their operations, are deemed to be target hazards. Fire suppression, emergency medical, rescue and/or hazardous materials response are all services expected to be utilized at one of these locations during an emergency situation.
Over 3,400 commercial and industrial occupancies pose another type of fire problem. Current municipal planning projects the number of these occupancies to significantly increase at community build-out. In addition to the potential for large fires in these occupancies, the District expects spills and airborne releases of hazardous materials. Emergency responses for medical emergencies and rescue situations are also anticipated.
Multi-story occupancies are currently limited to mid-rise structures, three-story senior housing and a four-story office building. Additional mid-rise buildings are included in community development plans. Multi-story occupancies require an extraordinarily large number of fire ground personnel to control a fire. Mutual aid from neighboring jurisdictions is necessary to control these types of fires. Due to the large number of persons occupying these types of structures, emergency medical responses are expected to be high.
There are thirty-four existing public schools in the District, which includes twenty-two elementary, five junior high, six high schools, and one adult school. There are currently forty-four private and pre-schools in the Fire District. These schools are expected to have fire emergencies, as well as a high incidence of emergency medical and rescue service.
A general aviation airport owned by the County of San Bernardino lies within the District. This airport had 203,090 aircraft operations for the twelve month period ended July 31, 2017. Although the County is responsible for crash-fire-rescue services at the airport, they have no resources assigned there. The District provides structural fire protection and emergency medical services at the airport. Consistent with the level of training and available resources, and in the absence of County fire resources, the District also provides initial response to aircraft incidents. In addition to airport fire and emergency medical needs, hazardous materials incidents are expected to occur at the airport hangar facilities.
The wildland urban interface of Chino Hills presents a significant threat for wildfire. Over 14,000 acres of grass, brush and oak trees pose a seasonal fire threat to the residential interface. Over 300 residences are inspected annually, as part of the District’s Brush Inspection program, focusing on the removal of flammable vegetation. Agricultural fires in both the cities of Chino Hills and Chino pose a potential threat. Emergency medical and rescue services, as well
28 CHINO VALLEY FIRE DISTRICT PAGE 3 DISTRICT OVERVIEW
as extensive automatic and mutual aid support, respond to incidents occurring in these rural areas, when needed.
In June 1990, eighteen homes and one business were destroyed by a 6,600-acre wildfire that resulted in more than $4.8 million dollars in damage. In November 2008, the “Freeway Complex Fire” destroyed 187 structures while burning 30,305 acres (13,304 acres in Chino Hills and the State Park) causing approximately $16.1 million in damage. Although only one out-building was lost within the District, the potential existed for a devastating event.
There are a variety of transportation routes throughout the District, such as railroad routes, two freeways, two highways, congested city streets and rural roads, which provide a diverse and often over-burdened transportation system. These transportation routes are frequently subject to a variety of potentially complex emergency incidents including vehicle accidents, fires, and hazardous materials related incidents, all which require emergency fire, medical and rescue services. Two large flood control channels, subsidiary channels and creeks, and the Prado Reservoir present the potential for water rescue incidents. Disasters experienced by Southern California may include earthquakes, flooding, landslides, fire conflagrations,
SERVICE AREA & FIRE STATIONS commercial aviation accidents, terrorism and civil unrest.
The District operates seven fire Fire Administration stations and 14011 City Center Drive, Chino Hills employs Fire Station 61/Training Center 5078 Schaefer Avenue, Chino approximately 143 5092 Schaefer Avenue, Chino full-time equivalent Fire Station 62 5551 Butterfield Ranch Road, employees, Chino Hills
Fire Station 63 including 110 7550 Kimball Avenue, Chino sworn safety Fire Station 64 16231 Canon Lane, Chino Hills personnel. In
Fire Station 65 12220 Ramona Avenue, Chino addition to
Fire Station 66 providing fire and 13707 Peyton Drive, Chino Hills emergency medical Fire Station 67 5980 Riverside Drive, Chino services within its jurisdiction, the District also provides fire and life safety inspections, community education and community preparedness within the community.
29 CHINO VALLEY FIRE DISTRICT Board of Directors & District Management
Mike Kreeger John DeM onaco President Vice President
Sarah Ramos-Evinger Ed Gray Harvey Luth Director Director Director
Senior Management Staff Scott Atkinson Deputy Chief Kyle Collins Deputy Chief Mike Faherty Deputy Chief Steve Heide, CPA Finance Director Sandra Heney Clerk of the Board Kristi Kuchwara Human Resources Director
Tim Shackelford Fire Chief
30
Chino Valley Fire District
Board of Directors DIVISIONAL LEGEND BLUE - Administration RED - Emergency Services Clerk of the Board/ YELLOW - Community Risk Reduction Administrative Manager Fire Chief
Administrative Secretary - Confidential
Office Technician
Office Technician
Human Resources Deputy Chief Finance Director Deputy Chief Deputy Chief Director
Administrative Fire Training Payroll Coordinator - Battalion Chief Officer/Captain Human Resources Confidential Specialist - Confidential Administrative Secretary Administrative EMS Training (Currently Assigned to Both Accountant - Confidential Battalion Chief Officer/Captain Divisions) Human Resources Facilities & Fleet Specialist - Confidential Office Technician Coordinator Medical Director (Contract) Sr. IT Support Analyst EMS Nurse Auxiliary Workers (1 FT & 1 PT) Office Technician Fire Marshal (PT) Explorers Battalion Chief Battalion Chief Battalion Chief (A Shift) (B Shift) (C Shift) Public Information Officer ME61-3 ME61-3 ME61-3 MT61-4 MT61-4 MT61-4 DFM/Community DFM/Community DFM/Community ME62-3 ME62-3 ME62-3 Compliance Development Preparedness MS62-2 MS62-2 MS62-2 ME63-3 ME63-3 ME63-3 Fire Fire Administrative Secretary Inspector Inspector ME64-3 ME64-3 ME64-3 Fire ME65-3 ME65-3 ME65-3 Permit Technician Fire Inspector MS65-2 MS65-2 MS65-2 Inspector ME66-3 Office Technician ME66-3 ME66-3 Fire MS66-2 MS66-2 MS66-2 Inspector Public Education Specialist (PT) ME67-3 ME67-3 ME67-3 Reserve MS67-2 MS67-2 MS67-2 Inspectors
Functional reporting as of 2/8/18 31 Chino Valley Fire District 2018-2019 Original Budget Personnel Listing
2014-15 2015-16 2016-17 2017-18 2018-19 FTE Change Full-Time Equivalents Positions Positions Positions Positions Positions FY18 to FY19
Administration Accounting Technician 1 1 0 0 0 Accountant 0 0 1 1 1 Administrative Battalion Chief 0 0 0 2 2 Administrative Secretary 1 1.5 1 1 1.5 0.5 ** Auxiliary Worker 2 2 2 2 2 * Clerk of the Board/Administrative Manager 1 1 1 1 1 Deputy Chief 0 1 1 1 1 Facilities & Fleet Coordinator 0 1 1 1 1 Finance Director 1 1 1 1 1 Fire Chief 1 1 1 1 1 Human Resources Director 1 1 1 1 1 Human Resources Specialist 1 2 2 2 2 Office Technician 1.5 2 3 3 3 Payroll Coordinator 0 1 1 1 1 Payroll and Benefits Coordinator 1 0 0 0 0 Receptionist 2.5 1 0 0 0 Sr. IT Support Analyst 0 1 1 1 1 Total Administration 14.0 17.5 17.0 19.0 19.5 0.5
Community Risk Reduction Administrative Secretary 1.5 1 1 1 1 Deputy Fire Marshal 3 3 3 3 3 Deputy Chief 1 1 1 1 1 Fire Inspector 7 7 7 7 7 * Fire Marshal 0 0 0 1 1 Office Technician 0 1 1 1 1 Permit Technician 1 1 1 1 1 Public Education Specialist 0.5 0.6 0.6 0.6 0.6 Public Information Officer 1 1 1 1 1 Total Community Risk Reduction 15.0 15.6 15.6 16.6 16.6 -
Emergency Services Administrative Secretary 0.5 0.5 1 1 0.5 0.5 ** Battalion Chief 3 3 3 3 3 Battalion Chief/Training & Safety Officer 1 0 0 0 0 Deputy Chief 1 1 1 1 1 EMS Coordinator 0.5 0 0 0 0 EMS Nurse 0 1 1 1 1 Fire Captain 24 24 24 24 24 Fire Captain/EMS Training Officer 1 1 1 1 1 Fire Captain/Fire Training Officer 1 1 1 1 1 Fire Engineer 24 24 24 24 24 Firefighter/Paramedic 51 51 51 51 51 Office Technician 0 0.7 0.7 0.7 0.7 Total Emergency Services 107.0 107.2 107.7 107.7 107.2 (0.5)
GRAND TOTAL 136.0 136.0 140.3 143.3 143.3 -
* Not Fully Funded: 2 Full-Time Fire Inspectors, 0.4 Part-Time Auxiliary Worker ** Reclassification of 0.5 FTE between departments for cost accounting purposes
32
CHINO VALLEY FIRE DISTRICT Vision Statement Based Goals
1. Seek excellence in everything we do; with innovative practices, training and equipment.
2. Remain transparent at all times; open, honest, and accountable to each other and those we serve.
3. Appreciate our people; attract, retain & develop future leaders.
4. Value public trust above all else; be good stewards of our financial resources.
5. Endeavor to learn and grow; continuously seek improvement & embrace change.
33 CHINO VALLEY FIRE DISTRICT Departmental Reporting
The District is organized into three divisions: Administration, Community Risk Reduction and Emergency Services, with each division containing a number of departments as further detailed below.
ADMINISTRATION
The Administration division provides general management, support and overhead functions typical of local government. Departments within Administration include:
1. General Administration 2. Finance 3. Human Resources 4. Clerk of the Board 5. Support Services
COMMUNITY RISK REDUCTION
The Community Risk Reduction (CRR) Division is responsible for maintaining a safe environment in the Chino Valley through a professional balance of education, engineering, community outreach and compliance. This division is organized into three departments to better serve the public:
1. Administration 2. Community Compliance & Development 3. Community Preparedness
EMERGENCY SERVICES
The Emergency Services (ES) Division is the largest division of the District. Fire personnel in this division are responsible for medical emergency response, fire suppression, rescue activities, and the mitigation of disasters. This division is divided into three departments:
1. Administration 2. Training 3. Suppression
Departments are further described below, including Full-Time Equivalent (FTE) personnel, expenditures by major category and departmental goals.
34 CHINO VALLEY FIRE DISTRICT PAGE 2 DEPARTMENTAL REPORTING
Division: 10 Administration Department: 01 ADMINISTRATION
The Administration department includes the office of the Fire Chief and related administrative functions of the District. The Fire Chief reports to the District’s five-member elected Board of Directors and Board-related costs are also contained in this department. In FY17, the Support Services (SS) department was formed and a number of personnel from Administration were transitioned to the new SS department.
FTE PERSONNEL FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Fire Chief 1.0 1.0 1.0 1.0 1.0 Deputy Chief 0.0 1.0 0.0 0.0 0.0 Administrative 0.5 0.5 0.0 0.0 0.0 Secretary Auxiliary Worker 2.0 2.0 0.0 0.0 0.0 Facilities & Fleet 0.0 1.0 0.0 0.0 0.0 Coordinator Office Technician 1.0 1.0 1.0 1.0 1.0 Senior IT Support 0.0 1.0 0.0 0.0 0.0 Analyst
Total 4.5 7.5 2.0 2.0 2.0
EXPENDITURES BY MAJOR CATEGORY* FY 2015 FY 2016 FY 2017 FY 2018 FY 2019
BUDGET BUDGET Salaries and benefits $ 946,903 $ 759,159 $ 729,502 $ 696,221 $ 791,881 Services and supplies 1,150,551 1,169,849 957,636 1,309,489 1,533,733 Capital Outlay 167,941 858,197 106,498 533,000 113,200 Total $ 2,265,395 $2,787,204 $1,793,637 $2,538,710 $2,438,854 *Expenditure include Board related cost.
35 CHINO VALLEY FIRE DISTRICT PAGE 3 DEPARTMENTAL REPORTING
ADMINISTRATION DEPARTMENT GOALS & OBJECTIVES:
1. Maintain the California Special Districts Association Platinum level accreditation (requires bi-annual reaccreditation); 2. Maintain the California Special Districts Association District Transparency Certificate of Excellence (requires bi-annual renewal); 3. Automate Board member expense statement submission and approval process.
ADMINISTRATION DEPT PERFORMANCE MEASURES MEASUREMENT District FY 2017 FY 2018 FY 2019 TARGET Goal # RESULTS ESTIMATE TARGET Platinum accreditation #1 Ongoing – YES N/A – Every YES (bi-annual) Renewal in other year FY19 Transparency #2, #3 Ongoing – YES N/A – Every YES Certificate of Renewal in other year Excellence (bi-annual) FY19
Expense statement #1, #2 6/30/19 N/A – New N/A – New Implement process process process by target date
36 CHINO VALLEY FIRE DISTRICT PAGE 4 DEPARTMENTAL REPORTING
Division: 10 Administration Department: 11 FINANCE
The Finance department personnel are responsible for all accounting and finance related functions of the District, including general accounting and financial reporting, accounts receivable and payable, purchasing, budgeting, treasury, payroll, financial planning and analysis. The District does not have an elected treasurer.
FTE PERSONNEL FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Finance Director* 1.0 1.0 1.0 1.0 1.0 Accounting Technician 1.0 1.0 0.0 0.0 0.0 Accountant 0.0 0.0 1.0 1.0 1.0 Payroll and Benefits 1.0 0.0 0.0 0.0 0.0 Coordinator Payroll Coordinator 0.0 1.0 1.0 1.0 1.0 Office Technician 0.0 0.0 1.0 1.0 1.0 Total 3.0 3.0 4.0 4.0 4.0 *Title change from Finance Manager in FY 2018.
EXPENDITURES BY MAJOR CATEGORY FY 2015 FY 2016 FY 2017 FY 2018 FY 2019
BUDGET BUDGET Salaries and benefits $ 434,285 $ 498,130 $ 528,866 $ 581,934 $ 634,405 Services and supplies 46,170 111,105 69,700 148,789 121,234 Capital Outlay - - - - - Total $ 480,455 $ 609,236 $ 598,567 $ 730,723 $ 755,639
37 CHINO VALLEY FIRE DISTRICT PAGE 5 DEPARTMENTAL REPORTING
FINANCE DEPARTMENT GOALS & OBJECTIVES:
1. Publish an annual budget document which meets the requirements of the GFOA awards program; 2. Publish a CAFR which meets the requirements of the GFOA awards program; 3. Utilize newly acquired pension software to analyze retirement costs on a real-time basis; 4. Continue employee development and succession planning efforts.
FINANCE DEPT PERFORMANCE MEASURES MEASUREMENT District FY 2017 FY 2018 FY 2019 TARGET Goal # RESULTS ESTIMATE TARGET GFOA budget award #1, #2, #4 Ongoing N/A – Not YES YES applied for GFOA CAFR award #1, #2, #4 Ongoing N/A – Not N/A – Not YES applied for applied for Pension costing #1, #2, #4 10/1/18 N/A – New N/A – New Implement software software software by target application application date Employee #1, #3, #5 Ongoing N/A – Not N/A – Not 80 hours development – staff previously previously staff training training hours measured measured
38 CHINO VALLEY FIRE DISTRICT PAGE 6 DEPARTMENTAL REPORTING
Division: 10 Administration Department: 12 HUMAN RESOURCES
The Human Resources (HR) department is responsible for employee and labor relations, recruitment and retention, benefits management, succession planning and risk management.
FTE PERSONNEL FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Human Resource Director* 1.0 1.0 1.0 1.0 1.0 Human Resources Specialist 1.0 2.0 2.0 2.0 2.0 Total 2.0 3.0 3.0 3.0 3.0 *Title change from HR Manager in FY 2018.
EXPENDITURES BY MAJOR CATEGORY FY 2015 FY 2016 FY 2017 FY 2018 FY 2019
BUDGET BUDGET Salaries and benefits $ 253,389 $ 325,911 $ 408,112 $ 448,810 $ 501,803 Services and supplies 101,967 97,409 95,765 173,635 156,885 Capital Outlay - - - - - Total $ 355,356 $ 423,320 $ 503,877 $ 622,445 $ 658,688
39 CHINO VALLEY FIRE DISTRICT PAGE 7 DEPARTMENTAL REPORTING
HR DEPARTMENT GOALS & OBJECTIVES:
1. Support the development of District employees through goals and performance management tools and resources; 2. Increase Risk Management educational and awareness efforts along with compliance expectations; 3. Amend District’s Personnel Rules to include legislated and procedural updates.
HR DEPT PERFORMANCE MEASURES MEASUREMENT District FY 2017 FY2018 FY 2019 TARGET Goal # RESULTS TARGET FORECAST NEOGOV’s Goal #1, #3, #5 1/1/19 N/A – New N/A – New Implement Management Module Software Software by target Module Module date District-wide #4, #5 3/31/19 N/A – No N/A – No Implement workers’ prior prior training by compensation and training training target date liability training facilitated facilitated Updated Personnel #2, #4 6/30/19 N/A – Last N/A – Last Adopt by Rules updated in updated in target date FY15/16 FY15/16
40 CHINO VALLEY FIRE DISTRICT PAGE 8 DEPARTMENTAL REPORTING
Division: 10 Administration Department: 13 CLERK OF THE BOARD
The Clerk of the Board (COB) department is responsible for public meeting agenda management, records retention, public records requests, elected officials relations, support to the Board of Directors, as well as general office administrative functions and support. The Clerk of the Board/Administrative Manager is a non-elected staff position.
FTE PERSONNEL FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Clerk of the Board/Administrative 1.0 1.0 1.0 1.0 1.0 Manager Administrative Secretary 0.5 1.0 1.0 1.0 1.0 Office Technician 0.5 1.0 1.0 1.0 1.0 Receptionist 2.5 1.0 0.0 0.0 0.0 Total 4.5 4.0 3.0 3.0 3.0
EXPENDITURES BY MAJOR CATEGORY FY 2015 FY 2016 FY 2017 FY 2018 FY 2019
BUDGET BUDGET Salaries and benefits $ 287,880 $ 314,024 $ 392,152 $ 440,434 $ 449,848 Services and supplies 5,197 9,910 19,924 34,556 70,580 Capital Outlay - - - - - Total $ 293,077 $ 323,934 $ 412,076 $ 474,990 $ 520,428
41 CHINO VALLEY FIRE DISTRICT PAGE 9 DEPARTMENTAL REPORTING
COB DEPARTMENT GOALS & OBJECTIVES:
1. Update Conflict of Interest Code; 2. Design workflow and process in preparation for automation of public records requests; 3. Continue employee development and succession planning efforts.
COB DEPT PERFORMANCE MEASURES MEASUREMENT District FY 2017 FY 2018 FY 2019 TARGET Goal # RESULTS ESTIMATE TARGET Conflict of Interest #2, #4 12/31/18 N/A N/A Adopt new Code Code by target date Workflow design for #1, #2, #5 6/30/19 N/A – New N/A – New Implement public record request process process by target automation date Employee 1, #3, #5 Ongoing N/A – Not N/A – Not 80 hours development – staff previously previously staff training hours measured measured training
42 CHINO VALLEY FIRE DISTRICT PAGE 10 DEPARTMENTAL REPORTING
Division: 10 Administration Department: 15 SUPPORT SERVICES
The Support Services (SS) department oversees fleet and facilities planning and acquisition, repairs and maintenance, as well as the District’s information technology functions. Support Services was started as a new department during FY17.
FTE PERSONNEL FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Deputy Chief 0.0 0.0 1.0 1.0 1.0 Administrative Battalion Chief 0.0 0.0 0.0 2.0 2.0 Administrative Secretary 0.0 0.0 0.0 0.0 0.51 Auxiliary Worker 0.0 0.0 2.0 2.0 2.0 Facilities & Fleet Coordinator 0.0 0.0 1.0 1.0 1.0 Senior IT Support Analyst 0.0 0.0 1.0 1.0 1.0 Total 0.0 0.0 5.0 7.0 7.5 10.5 FTE transferred to 60-01, Emergency Services Administration, for cost accounting purposes.
EXPENDITURES BY MAJOR CATEGORY FY 2015* FY 2016* FY 2017 FY 2018 FY 2019
BUDGET BUDGET Salaries and benefits $ - $ - $ 752,563 $ 780,171 $ 1,645,690 Services and supplies - - 64,920 92,510 71,550 Capital Outlay - - 50,028 35,000 - Total $ 0 $ 0 $ 867,511 $ 907,681 $ 1,717,240 *New cost center in FY17.
43 CHINO VALLEY FIRE DISTRICT PAGE 11 DEPARTMENTAL REPORTING
SS DEPARTMENT GOALS & OBJECTIVES:
1. Review and acknowledge (through documented notes) all Facility, Fleet and IT repair tickets within: A. Two hours during regular business hours B. 16 hours after hours and weekends; 2. Evaluate repair tickets marked as “urgent” or “emergency’ for proper prioritization. Initiate a repair process for true “emergency” items within two hours of notification. 3. Review outstanding repair tickets on a weekly basis with personnel providing oversite of the department where the repair ticket originated (Facilities, Fleet or IT). 4. Initiate remarks on status changes (parts ordered, vendor contacted…) to open tickets within 24 hours. 5. Complete the lobby remodel project during FY19.
SS DEPT PERFORMANCE MEASURES MEASUREMENT District FY 2017 FY 2018 FY 2019 TARGET Goal # RESULTS ESTIMATE TARGET Ticket system - #1, #5 Ongoing No historical No historical Achieve remarks measurement measurement standard 90% of time Ticket system - #1, #5 Ongoing No historical No historical Achieve time stamps measurement measurement standard 90% of time Repair system ticket #1, #5 Ongoing No historical No historical Achieve notes and time measurement measurement standard stamps 85% of time (44 weeks) Repair system time #1, #5 Ongoing No historical No historical Achieve stamps measurement measurement standard 90% of time Completed lobby #1, #5 12/31/18 N/A N/A Project remodel completed by target date
44 CHINO VALLEY FIRE DISTRICT PAGE 12 DEPARTMENTAL REPORTING
Division: 20 Community Risk Reduction Department: 01 ADMINISTRATION
Administration is responsible for the overall management and supervision of the division, providing general support to each department within CRR.
DEPT FTE PERSONNEL FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Deputy Chief 1.0 1.0 1.0 1.0 1.0 Fire Marshal 0.0 0.0 0.0 1.0 1.0 Administrative Secretary 1.5 1.0 1.0 1.0 1.0 Total 2.5 2.0 2.0 3.0 3.0
EXPENDITURES BY MAJOR CATEGORY FY 2015 FY 2016 FY 2017 FY 2018 FY 2019
BUDGET BUDGET Salaries and benefits $ 336,393 $ 409,361 $ 478,663 $ 438,642 $ 751,464 Services and supplies 45,734 12,946 35,478 16,200 20,375 Capital Outlay - - - - - Total $ 382,127 $ 422,308 $ 514,141 $ 454,842 $ 771,839
45 CHINO VALLEY FIRE DISTRICT PAGE 13 DEPARTMENTAL REPORTING
CRR DIVISION GOALS & OBJECTIVES:
1. Implement new collections process on inspection fee billings; 2. Increase and enhance social media outreach/following; 3. Implement electronic plan submittal process; 4. Continue employee development and succession planning efforts.
CRR DIVISION PERFORMANCE MEASURES MEASUREMENT District FY 2017 FY 2018 FY 2019 TARGET Goal # RESULTS ESTIMATE TARGET Collection process on #1, #4, #5 01/01/19 N/A – New N/A – New Implement inspection fees process process by target date Social media #2 Ongoing N/A – Not N/A – Not Increase outreach/ following previously previously social media measured measured followers on all platforms by at least 10% Electronic plan #1, #4, #5 06/30/19 N/A – New N/A – New Implement submittal process software software by target application application date Employee #1, #3, #5 Ongoing N/A – Not N/A – Not 80 hours development- staff previously previously staff training hours of training measured measured
46 CHINO VALLEY FIRE DISTRICT PAGE 14 DEPARTMENTAL REPORTING
Division: 20 Community Risk Reduction Department: 21 COMPLIANCE & DEVELOPMENT
Community Compliance and Development is organized as a single department while providing a variety of services. Community Compliance oversees the District’s vegetation management program, consisting of bi-annual inspections conducted by fire inspectors to ensure proper clearance of vegetation and other combustible materials. Fire inspectors are also responsible to conduct mandatory occupancy inspections along with targeted inspections to ensure fire code compliance. This includes coordination of engine company inspections. Community Compliance also oversees the District’s fire investigation program. Fire investigators are highly trained specialists who use a systematic approach and knowledge of basic fire science to conduct fire investigations. Investigators are also trained to gather evidence for prosecution in the event of arson-related fires.
Community Development ensures all new construction in the Chino Valley is code compliant by working with developers prior to building design to ensure code requirements are understood and met. District personnel review plans prior to construction and issue permits for various construction related projects. Once plans are approved and permits have been issued, inspections are conducted to ensure compliance with approved plans, codes, and/or standards.
FTE PERSONNEL FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Deputy Fire Marshal 2.0 2.0 2.0 2.0 2.0 Fire Inspector 7.0 7.0 7.0 7.0 7.0 Permit Technician 1.0 1.0 1.0 1.0 1.0 Office Technician 0.0 1.0 1.0 1.0 1.0 Total 10.0 11.0 11.0 11.0 11.0
EXPENDITURES BY MAJOR CATEGORY FY 2015 FY 2016 FY 2017 FY 2018 FY 2019
BUDGET BUDGET Salaries and benefits $ 1,121,052 $ 1,078,127 $ 1,103,200 $ 1,235,923 $ 1,259,873 Services and supplies 77,893 90,365 119,194 216,564 253,063 Capital Outlay 10,811 - - 100,900 16,000 Total $1,209,756 $1,168,493 $1,222,394 $1,553,387 $ 1,528,936
47 CHINO VALLEY FIRE DISTRICT PAGE 15 DEPARTMENTAL REPORTING
Division: 20 Community Risk Reduction Department: 22 PREPAREDNESS
Community Preparedness empowers the public with knowledge for emergency preparedness. This department also promotes fire and life safety education to all segments of the population and works in partnership with local community groups, volunteer organizations, non-profits, our local schools and community leaders. Preparedness also oversees the Fire District’s social media platforms such as Facebook, Instagram, Twitter, and YouTube and is responsible for public and media relations.
FTE PERSONNEL FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Deputy Fire Marshal 1.0 1.0 1.0 1.0 1.0 Public Education Specialist 0.5 0.6 0.6 0.6 0.6 Public Information Officer 1.0 1.0 1.0 1.0 1.0 Total 2.5 2.6 2.6 2.6 2.6
EXPENDITURES BY MAJOR CATEGORY FY 2015* FY 2016* FY 2017 FY 2018 FY 2019
BUDGET BUDGET Salaries and benefits $ 174,118 $ 180,031 $ 362,468 $ 389,577 $ 443,423 Services and supplies 13,086 27,792 50,786 106,653 137,105 Capital Outlay - 28,656 - - - Total $ 187,204 $ 236,479 $ 413,254 $ 496,230 $ 580,528 *previously budgeted under the Administration Division.
48 CHINO VALLEY FIRE DISTRICT PAGE 16 DEPARTMENTAL REPORTING
Division: 60 Emergency Services Department: 01 ADMINISTRATION
Administration is responsible for the overall management and supervision of the division, providing general support to each department within ES.
FTE PERSONNEL FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Deputy Chief 1.0 1.0 1.0 1.0 1.0 Administrative Secretary 0.5 0.5 1.0 1.0 0.52 EMS Nurse 0.0 1.0 1.0 1.0 0.03 Total 1.5 2.5 3.0 3.0 1.5 20.5 FTE transferred from 60-01, Emergency Services Administration, for cost accounting purposes. 3Transferred to 60-61, Emergency Services Training, for cost accounting purposes.
EXPENDITURES BY MAJOR CATEGORY FY 2015 FY 2016 FY 2017 FY 2018 FY 2019
BUDGET BUDGET Salaries and benefits $ 562,058 $ 1,016,237 $ 641,260 $ 700,170 $ 473,353 Services and supplies 180,227 108,612 43,345 49,590 44,425 Capital Outlay 434,548 - 7,377 25,000 - Total $ 1,176,834 $ 1,124,849 $ 691,982 $ 774,760 $ 517,778
49 CHINO VALLEY FIRE DISTRICT PAGE 17 DEPARTMENTAL REPORTING
Division: 60 Emergency Services Department: 61 TRAINING
Training combines classroom, computer and hands-on applications for training of ES firefighter personnel. An Emergency Medical Services (EMS) nurse and two training captains provide training and support to District firefighters. Overseen by the District’s contracted physician medical director, training staff is responsible for maintaining the EMS program, including training, compliance, quality assurance and patient care reporting. Training is also responsible for community outreach programs which include community CPR and First Care Provider classes.
FTE PERSONNEL FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Battalion Chief/ Training & 1.0 0.0 0.0 0.0 0.0 Safety Officer Fire Captain/ EMS Training 1.0 1.0 1.0 1.0 1.0 Officer Fire Captain/ Fire Training 1.0 1.0 1.0 1.0 1.0 Officer Office Technician 0.0 0.7 0.7 0.7 0.7 EMS Nurse 0.0 0.0 0.0 0.0 1.04 Total 3.0 2.7 2.7 2.7 3.7 4Transferred from 60-61, Emergency Services Administration, for cost accounting purposes.
EXPENDITURES BY MAJOR CATEGORY FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 BUDGET BUDGET Salaries and benefits $ 721,013 $ 566,222 $ 570,290 $ 578,600 $ 841,260 Services and supplies 69,288 52,824 56,344 164,790 136,920 Capital Outlay 13,759 - 53,780 10,000 115,500 Total $ 804,059 $ 619,045 $ 680,413 $ 753,390 $ 1,093,680
50 CHINO VALLEY FIRE DISTRICT PAGE 18 DEPARTMENTAL REPORTING
TRAINING DEPT GOALS & OBJECTIVES:
1. Improve data accuracy rate with ePCR and NFIRS reporting. 2. Continue to train personnel and integrate additional equipment to completely buildout the District’s Cardiac Care Program with the goal of increasing SCA (Sudden Cardiac Arrest) ROSC (Return of Spontaneous Circulation) rates to at least 50%; 3. Team with Cal Fire to implement and maintain a District Type III Engine off-road driver training program; 4. Team with interested area Fire Department’s to implement and maintain EVOC (Emergency Vehicle Operations Course) training for apparatus drivers; 5. Continue employee development and succession planning efforts.
TRAINING DEPT PERFORMANCE MEASURES MEASUREMENT District FY 2017 FY 2018 FY 2019 TARGET Goal # RESULTS ESTIMATE TARGET ePCR and NFIRS #1, #2 6/30/19 N/A – Not N/A – Not 10% or less Accuracy Reporting previously previously error rate measured measured by target date Cardiac Care program #1, #5 6/30/19 N/A – Not N/A – Not 50% ROSC with 50% ROSC rate previously previously rate goal measured measured beginning in calendar 2019 Type III off-road #1, #5 12/1/19 N/A – New N/A – New Implement driving program by target date EVOC class #1, #5 12/1/19 N/A – New N/A – New Implement by target date Employee #1, #3, #5 Ongoing N/A – Not N/A – Not 80 hours development – staff previously previously staff training hours measured measured training
51 CHINO VALLEY FIRE DISTRICT PAGE 19 DEPARTMENTAL REPORTING
Division: 60 Emergency Services Department: 62 SUPPRESSION
Suppression personnel provide emergency medical care and fire and rescue services, working 24 hours a day, seven days a week, 365 days a year, with the District operating three shifts. The majority of District suppression personnel are state licensed paramedics, enabling the District to maintain the highest level of care and support to the community. District paramedics provide state- of-the-art advanced life support care, including pre-hospital 12-lead ECG’s, standing orders for patients with Acute Coronary Syndrome, and transcutaneous cardiac pacing.
FTE PERSONNEL FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 Battalion Chief 3.0 3.0 3.0 3.0 3.0 EMS Coordinator 0.5 0.0 0.0 0.0 0.0 Fire Captain 24.0 24.0 24.0 24.0 24.0 Fire Engineer 24.0 24.0 24.0 24.0 24.0 Firefighter/ Paramedic 51.0 51.0 51.0 51.0 51.0 Total 102.5 102.0 102.0 102.0 102.0
EXPENDITURES BY MAJOR CATEGORY FY 2015 FY 2016 FY 2017 FY 2018 FY 2019
BUDGET BUDGET Salaries and benefits $20,318,616 $21,618,383 $24,182,870 $25,276,163 $25,961,652 Services and supplies 2,794,698 2,823,738 3,038,576 3,509,506 4,039,494 Capital Outlay 791,556 1,915,578 2,049,562 829,426 1,264,634 Total $23,904,870 $26,357,698 $29,271,009 $29,615,095 $31,265,780
52 CHINO VALLEY FIRE DISTRICT PAGE 20 DEPARTMENTAL REPORTING
ES SUPPRESSION DEPARTMENT GOALS & OBJECTIVES:
1. Improve Emergency Response Times A. Implement Automatic Vehicle Location (AVL) Technology B. Adopt two-minute turnout time objective – time period from dispatch of call to the beginning point of travel time to incident should be two minutes or less 2. Improve the Delivery of Emergency Medical Services A. Increase ST Elevation Myocardial Infarction (STEMI) field recognition by 30% to reduce the cardiac arrests B. Develop and implement an air ambulance program 3. Improve Fire Suppression Services A. Create a standard for after action reports for significant incidents B. Provide command level training to strengthen incident command capabilities
SUPPRESSION DEPT PERFORMANCE MEASURES MEASUREMENT District FY 2017 FY 2018 FY 2019 TARGET Goal # RESULTS ESTIMATE TARGET Implement AVL #1, #3, #5 6/30/19 N/A – New N/A – New Implement technology Program Program by target date New standard for #1, #2, #4, Ongoing 75% of 72% of Achieve engine company #5 current 90 current 90 new 2:00 turnout times second second standard standard standard 95% of time ST Elevation #1, #5 Ongoing N/A – Not N/A – Not Increase Myocardial Infarction previously previously recognition (STEMI) field measured measured by 30% recognition Air ambulance #1, #4, #5 6/30/19 N/A – New N/A – New Implement program Program Program by target date Standard for after- #1 6/30/19 N/A – New N/A – New Implement action reports for Report Report standard significant incidents reporting by target date Command level #1, #5 6/30/19 N/A – New N/A – New 40 hours training Program Program staff training
53 CHINO VALLEY FIRE DISTRICT Account Code Structure
ACCOUNT CODE STRUCTURE
Division – Department
100-10-01-000 Administration – Admin 100-10-11-000 Administration – Finance 100-10-12-000 Administration – Human Resources 100-10-13-000 Administration – Clerk of the Board 100-10-15-000 Administration – Support Services
100-20-01-000 Community Risk Reduction – Admin 100-20-21-000 Community Risk Reduction – Compliance & Development 100-20-22-000 Community Risk Reduction – Preparedness
100-60-01-000 Emergency Services – Admin 100-60-61-000 Emergency Services – Training 100-60-62-000 Emergency Services – Suppression
FUND DIVISION DEPARTMENT PROJECT ACCOUNT Example: 100 - 60 - 62 - 000 - 7025 (General Fund) (Emergency Services) (Suppression) (Unspecified) (Clothing)
Fund (this field will always be 100)
Division (10=Administration, 20=Community Risk Reduction, 60=Emergency Services)
Department (varies within Division)
Project (This field will generally be 000, but may be used to track grants, project accounting, etal., as 001, 002, etc.)
Account (defines the expense type - see attached list of common accounts)
54 CHINO VALLEY FIRE DISTRICT PAGE 2 ACCOUNT CODE STRUCTURE
Common Accounts
6035 Coverage – training and support 6350 Tuition reimbursement 7025 Clothing 7035 Telephone 7042 Cellular phones 7043 Electronic equipment maintenance 7070 Food 7075 Memberships 7080 Publications 7085 Legal postings 7120 Small tools and equipment 7125 Inventory equipment 7130 Non-inventory equipment 7135 Public education expenses 7140 Training 7180 Utilities 7250 General liability insurance 7305 Office supplies 7310 Postage 7323 Printing 7405 Services – auditing 7415 Services – county 7440 Services – legal 7445 Services – dispatch 7450 Services – other 7515 Kitchen and dining expense 7525 Laundry and dry cleaning expense 7535 General household expense 7540 Medical supplies 7550 Vehicle maintenance 7555 Equipment maintenance 7560 Fuel 7570 Structure maintenance 7597 Structure rent/lease 8830 CAPITAL – Structure Improvement 8840 CAPITAL – Equipment 8850 CAPITAL – Vehicles
55 CHINO VALLEY FIRE DISTRICT District Facilities
The District currently operates seven fire stations and various other special purpose facilities. The District’s long-term master plan projects the operational need for two to three additional fire stations at community build-out over the next two to three decades. Historically, the cities of Chino and Chino Hills have been financially responsible for the building of District fire stations within each respective city’s boundaries. The District is in the early stages of discussion with the City of Chino Hills regarding the location for Fire Station 68 in Chino Hills. The fire stations and the Training Center located in Chino are leased by the District from the City of Chino. All other facilities are District owned.
Facility Address
Fire Administration 14011 City Center Drive Chino Hills
Fire Station 61 5078 Schaefer Avenue Chino
Fire Station 62 5551 Butterfield Ranch Road Chino Hills
56
CHINO VALLEY FIRE DISTRICT PAGE 2 DISTRICT FACILITIES
Fire Station 63 7550 Kimball Avenue Chino
Fire Station 64 16231 Canon Lane Chino Hills
Fire Station 65 12220 Ramona Avenue Chino
Fire Station 66 13707 Peyton Drive Chino Hills
Fire Station 67 5980 Riverside Drive Chino
57 CHINO VALLEY FIRE DISTRICT PAGE 3 DISTRICT FACILITIES
Fleet Maintenance 5076 Carter Street Chino
Training Center 5092 Schaefer Avenue Chino
Training Tower (Located on the Training Center grounds in Chino)
CVFD Classrooms 4040 Eucalyptus Avenue (Old Training Center) Chino
58 Chino Valley Fire District MAP A Current Facilities and Station 7 Medic Engine Staffed Apparatus Station 5 Medic Squad Medic Engine . Medic Squad Station 6 CVFD Maintenance Facility Medic Engine Medic Squad
CVFD Training Center CVFD Administration Station 1 Medic Engine Medic Truck Haz Mat CVFD Classroom USAR
Station 3 Medic Engine
Station 4 Medic Engine
Station 2 Medic Engine Medic Squad
LEGEND © Fire Stations Other CVFD Facilities Chino Hills State Park City of Chino City of Chino Hills Unincorporated Areas
59 Path: I:\Exhibits & Projects\Fire Zone Map\Map A\MAP A.mxd CHINO VALLEY FIRE DISTRICT 2018-19 Budget Calendar
DATE ACTIVITY
December 15, 2017 Budget Kick-Off
January 26, 2018 Completed Requests to BCs & DFMs
February 23 Input Due to Deputy Chiefs & Managers
March 23 Budget Input Due to Finance Department
April 5 Joint Management Review #1
April 19 Final Management Review #2
May 16 Draft Budget to Board
May 30 Budget Workshop
June 13 Original Budget Adoption
February 13, 2019 Mid-Year (Amended) Budget Adoption
Note: Board to receive Budget at least two weeks in advance of Budget Workshop. 3/28/18
60 CHINO VALLEY FIRE DISTRICT Budgetary Practices & Financial Policies
BASIS OF BUDGETING & ACCOUNTING
The District’s financial records are maintained in accordance with accounting principles generally accepted in the United States of America (GAAP), as applicable to governments. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for governmental accounting and financial reporting principles.
The District’s Comprehensive Annual Financial Report (CAFR) contains both government-wide financial statements prepared on the accrual basis of accounting, as well as governmental fund financial statements prepared on modified accrual basis. As a single purpose fire authority, the District maintains one governmental fund: the General fund. The District reports all of its unrestricted financial and budgetary activities within the General fund.
Budgeted and actual revenues and expenses reported in this document are accounted for on a spending or “current financial resources” measurement focus (i.e. modified accrual). Revenues are recognized in the accounting period in which they become susceptible to accrual; that is, when they become measurable and available to finance expenditures of the current period. “Measurable means that the amount of the transaction can be determined, and “available” means collectible within the current period or soon thereafter to be used to pay liabilities of the current period. Accrued revenues include property taxes received within 60 days after fiscal year-end and earnings on investments paid after year-end. Expenditures are recorded when the liability is incurred, if measurable, except for unmatured interest on long-term debt, if applicable, which is recognized when due.
BUDGET CONTROL AND AMENDMENT
The Fire Chief is ultimately responsible for ensuring expenses are within budget allocations and may adopt budget policies necessary to carry out that responsibility within his authority. Except in prescribed emergencies, no expenditure of funds shall be authorized unless sufficient funds have been appropriated by the Board of Directors as set forth in this budget.
As outlined in the Budget Calendar, the District has two distinct formal budgetary review and approval cycles: Original and Mid- Year (Amended). The Original Budget incorporates the preliminary and final budget cycles into a single consolidated budget cycle with adoption in the June timeframe. Formal District budgets are approved after the holding of a public hearing and provide for the general operation of the District. These budgets include the proposed expenditures of the District and the means of financing them. As further outlined below, the process of budget development spans some six months, and includes multiple levels of reviews, meetings, discussions and analysis 61 CHINO VALLEY FIRE DISTRICT PAGE 2 BUDGETARY PRACTICES & FINANCIAL POLICIES
The Board approves total budgeted appropriations and any necessary amendments throughout the year. Formal budgetary integration at the fund level is employed as a management control device to monitor budget-to-actual performance throughout the fiscal year. Publicly available monthly budget-to-actual financial reports are prepared and are formally presented at regular meeting of the District’s Board of Directors.
Budgets are adopted on a basis consistent with GAAP.
OVERVIEW OF BUDGET DEVELOPMENT PROCESS
The fiscal year budget development process officially kicks off in mid-December. Thereafter, a summary of the process is as follows (all timeframes are approximate):
December 15 (2017) – Budget guidelines issued to all personnel; December through February (2018) – Budget requests developed and submitted through supervisors to department managers; March – Managerial review; development of budgetary revenue estimates; initial draft budget entered into enterprise resource planning (ERP) computer system; April – Multiple management team budget reviews; May – Draft Original Budget disseminated to Board of Directors and available for public review/inspection; public budget workshop held; June – Board adopts Original Budget; February (2019) – Mid-Year (Amended) Budget adopted, as adjusted.
62 CHINO VALLEY FIRE DISTRICT PAGE 3 BUDGETARY PRACTICES & FINANCIAL POLICIES
ALLOCATION OF COSTS
The cost of operating expenses, including employee wages and benefits, are generally recorded to each benefitting division and department based on actual expenses as tracked by the District’s ERP computer system. When applicable, certain administrative and other operating costs benefitting multiple divisions and departments are allocated proportionately on the basis of budgeted direct labor costs, as appropriate, as follows:
Post-retirement benefit costs are allocated on the basis of direct budgeted base salaries; Unfunded Actuarial Liability pension costs are allocated on the basis of budgeted retirement system normal cost retirement expense.
The District has an indirect cost (overhead) allocation plan established in compliance with the Office of Management and Budget Circular A-87. The cost plan is applied to overhead rates for applicable grant management purposes as well as for certain reimbursable federal and state billings for mutual aid fire services provided by the District. The cost plan is updated annually.
CAPITAL ASSETS & CAPITAL REPLACEMENT PLAN
Capital assets are defined in District policy as all land, buildings, vehicles, computers, equipment and improvements with an individual cost of at least $5,000 and a useful life beyond one year. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Depreciation is calculated on a straight-line basis over the estimated useful life of the respective asset in periods ranging from five to 30 years depending on the asset classification.
63 CHINO VALLEY FIRE DISTRICT PAGE 4 BUDGETARY PRACTICES & FINANCIAL POLICIES
For budgetary purposes, the purchase of a capital asset is also referred to as capital outlay. The District maintains a capital replacement plan providing for planned capital outlay over the next thirty years. In accordance with the District’s Fund balance policy, capital equipment replacement is funded through a commitment of Fund balance. It is anticipated that equipment replacement funds will generally be sufficient to provide for funding of future capital outlay. At June 30, 2019, the committed portion of fund balance earmarked for equipment replacement is projected to be roughly $931,000.
RETIREMENT FUNDING POLICY
The District established an irrevocable single employer Internal Revenue Service Code Section 115 Retirement Trust (Retirement Trust) through PFM Asset Management, LLC (PFM) in FY17, initially contributing $5 million to the Retirement Trust from District reserves. In conjunction with the adoption of the Retirement Trust, the District’s Board of Directors also adopted a policy to commit up to one-third (1/3) of excess revenues on an annual basis to reduce District pension liabilities going forward.
Excess revenues earmarked at the end of each fiscal year for accelerated pension funding will be contributed to either the Retirement Trust, directly to the California Public Employees Retirement System (CalPERS) on behalf of the District’s employees, or in combination to these two funding vehicles, as determined annually by the Board. Contributions will be made in the following fiscal year after completion of the District’s annual audit. Based on the FY19 Budget, approximately $104,000 is projected to be available for accelerated pension funding in FY20.
As an irrevocable trust, funds accumulated in the Retirement Trust are legally restricted for use only to pay for qualified pension-related expenses. The District generally intends to utilize the Retirement Trust funds for budget stabilization purposes, drawing from the Retirement Trust to fund pension obligations during years of significant budgetary constraint or fiscal emergency, or as otherwise determined by the Board.
Over time, the District anticipates continuing to fund and grow the balance in the Retirement Trust, while identifying strategic opportunities to use accumulated funds and one-time revenues to reduce pension liabilities through additional discretionary payments to CalPERS.
64 CHINO VALLEY FIRE DISTRICT PAGE 5 BUDGETARY PRACTICES & FINANCIAL POLICIES
USE OF ESTIMATES The District prepares its budgets based on estimates, forecasts and projections. In certain cases, estimates and assumptions are also used to report actual financial results and disclosures. Accordingly, actual results could differ from these estimates. Because of the inexact nature of budget estimates, the District budgets revenues realistically yet conservatively, in an effort to ensure an achievable balanced budget. The multiple budgetary review and approval cycles identified above provide ample opportunity to amend the budget, if and when appropriate.
DEBT OBLIGATIONS
The District does not currently have any debt on the books, nor does the District contemplate any borrowings or debt issuance in the near future. As the District’s partner cities are financially responsible for building fire stations and providing initial station apparatus, the District’s financial commitments are generally operational in nature. Accordingly, there is no provision for debt obligation included in the FY19 budget.
LONG-RANGE FINANCIAL PLANNING
In conjunction with its annual budget development process, the District prepares a 10-year long-range financial plan (LRFP). The District forecasts revenues and expenditures over the 10-year horizon based on a combination of historical averages, current budget and known and anticipated future budgetary impacts. These projections are used for financial, operating and strategic planning purposes.
The 10-year LRFP revenue projections are achievable yet conservative in nature, and expenditures are realistically forecast, based on the best available information available to the District at the time. Over the 10-year projection period, annual revenues are generally projected to be sufficient to cover expenditures. In certain years, it may be necessary to utilize Fund balance to cover one-time deficits, in particular during the initial year or two after a new fire station opening. The current LRFP assumes Station 68 coming online in FY21 and Station 69 being staffed beginning in FY25.
65 CHINO VALLEY FIRE DISTRICT PAGE 6 BUDGETARY PRACTICES & FINANCIAL POLICIES
Property tax-related revenue assumptions are a critical aspect of the LRFP, since this revenue stream historically represent in excess of 90% over District revenues. The District works closely with its contracted property tax consultant to perform property tax allocation audits, trends analysis and tax increment verification. Property tax analysis includes:
Historical review and trend analysis; Projected fiscal impacts of ongoing and planned local real estate development; Assessments of general economic conditions on the local and regional economies and its related impact on tax assessed property values; Monitoring of business activities of principal property taxpayers within the District’s jurisdiction; Ongoing analysis of local property resales; Monitoring of the fiscal impact of county assessor temporary reassessments of property values during period of declining real estate values.
As salaries and benefits generally represent in excess of 80% of the District’s annual expenditures, labor-related costs represent the most significant expenditure projection in the District’s LRFP. Trend analysis, impacts of known future labor agreement commitments and detailed multi-year projections of District pension costs factor prominently into the forecast of salaries and benefits. In addition, capital outlay expenditure projections in the LRFP are based on anticipated replacement of major capital purchases in accordance with the District’s capital replacement schedule.
66
CHINO VALLEY FIRE DISTRICT Budget Report Descriptions
The descriptions below are intended to provide the reader of this budget document with a brief explanation regarding the nature of each report and the information intended to be conveyed to the reader. The reports are listed in the order in which they appear in this budget document.
1. Budget Summary – Summarizes budgetary totals at the highest level. Includes both operating and capital replacement activities.
2. Budget Summary - Multi-Year Comparison – Summary budget totals for proposed budget in comparison to the three preceding years.
3. Changes in Fund Balance – Two-year presentation of changes in components (classifications) of the District’s fund balance. Fund balance represents the difference between the District’s General fund assets and liabilities.
4. Revenue History – District-wide revenues by account, in a multi-period reporting format. For reporting purposes, the District classifies revenues into three major categories: property tax revenue, contract revenue, and all other revenue.
5. Expenditure History – District-wide expenditures by account, in a multi-period reporting format. The District classifies expenditures into three major categories: salaries and benefits, services and supplies, and capital outlay.
6. Divisional Expenditure History – Expenditures by division, by account, in a multi-period reporting format. The District maintains three divisions: administration, community risk reduction and emergency services. This report follows the same format as the Expenditure History report, but provides information on a divisional basis. This report is a more detailed version of the Expenditure History report.
7. Year-Over-Year Budget Comparisons – Comparison of prior year amended summary budget to current year budget, including variance amounts and percentage changes between years.
8. Budgeted Expenditures Variance Report – Comments on significant variances between prior year amended budget and current year budget, by line item.
9. Capital Replacement Funds – Identifies those budgeted capital outlay expenditures which are funded through the equipment replacement fund component of committed fund balance. This report also identifies those capital outlay expenditures, if any, which are being rolled over from the prior fiscal year.
67 CHINO VALLEY FIRE DISTRICT PAGE 2 BUDGET REPORT DESCRIPTIONS
10. Long-Range Financial Plan – A 10-year fiscal outlook, or financial projection, for the District. Projects revenues and expenditures over a 10-year period based on the current budget, assumptions consistent with the District’s Master Plan, District goals, capital outlay plans, and other planning documents, as well as known and anticipated changes with potential fiscal impact to the District. This reference document is highly dynamic in nature. Although the Plan is likely to be less accurate for each successive year within the 10-year projection period, the document provides a roadmap for discussion and planning purposes for the District.
11. Multi-Year Trend Reports & Graphs – Tabular financial and graphical information intended to convey the general direction of certain key fiscal indicators over time.
12. Glossary of Terms – Definition of the various terms listed in budgetary documents.
13. Glossary of Acronyms – Definition of the various acronyms (abbreviated terms) listed in budgetary documents.
68 BUDGET SUMMARY INFORMATION
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70 CHINO VALLEY FIRE DISTRICT Budget Summary 2018-19 Original Budget Operating Capital Budget Replacement TOTALS Fund: 100 General Fund Revenue $ 42,164,595 $ - $ 42,164,595
Expenditures 6000 - Salaries and benefits $ 33,754,652 $ 33,754,652 7000 - Services and supplies 6,585,404 6,585,404 8000 - Capital outlay 781,474 $ 727,860 1,509,334 Prior Year Encumbrance Rollovers - - Total Expenditures $ 41,121,530 $ 727,860 $ 41,849,390
Transfers In From Equipment Replacement Fund $ 727,860 $ 727,860
Net Revenue From Operations $ 1,043,065 $ - $ 1,043,065
71 CHINO VALLEY FIRE DISTRICT Budget Summary - Multi-Year Comparison 2018-19 Original Budget 2018 2019 2015 Actual 2016 Actual 2017 Actual Amended Original Amount Amount Amount Budget Budget Fund: 100 General Fund Revenue 4000 - Property tax revenue $ 24,510,535 $ 24,767,156 $ 26,657,136 $ 27,735,207 $ 30,456,742 4100 - Contract revenue 6,360,189 8,156,437 8,318,788 9,641,601 9,718,853 4200 - Other revenue 1,644,902 1,935,787 1,862,436 1,979,000 1,989,000 Prior Year Encumbrance Rollovers 473,652 - - - - Revenue Totals $ 32,989,278 $ 34,859,380 $ 36,838,360 $ 39,355,808 $ 42,164,595
Expenditures 6000 - Salaries and benefits $ 25,155,706 $ 26,765,586 $ 30,149,946 $ 31,566,645 $ 33,754,652 7000 - Services and supplies 4,327,529 4,429,801 4,551,669 5,822,282 6,585,404 8000 - Capital outlay 984,067 2,488,765 2,267,244 1,533,326 1,509,334 Prior Year Encumbrance Rollovers (net) 591,831 388,414 - Expenditure Totals $ 31,059,133 $ 34,072,566 $ 36,968,859 $ 38,922,253 $ 41,849,390
Net Change in Fund Balance $ 1,930,145 $ 786,814 $ (130,499) $ 433,555 $ 315,205
Transfers In - Capital Replacement $ 271,708 $ 1,655,948 $ 1,896,877 $ 421,100 $ 727,860
Net Operating Revenue $ 2,201,853 $ 2,442,762 $ 1,766,378 $ 854,655 $ 1,043,065
Note: Totals exclude restricted 115 Trust activities
72 CHINO VALLEY FIRE DISTRICT Fund Balance Reporting Policy
The Fire District’s Fund Balance Reporting Policy was developed in conjunction with the Government Accounting Standards Board (GASB) Statement No. 54. The District has adopted a Board resolution that sets forth certain classifications of fund balance, as well as a minimum fund balance policy. Classifications of fund balance maintained by the District as per policy are set forth as follows:
NONSPENDABLE - Not available for other purposes because these funds are inherently nonspendable, i.e. not in spendable form. Examples include prepaids and deposits on file with other agencies.
RESTRICTED - Externally enforceable limitations on use, imposed by law or constraints by creditors, grantors or contributors. Examples might include funds held in an irrevocable trust for specific purposes, grant funds received for the express purpose of purchasing specific supplies or equipment, or debt covenants imposed by creditors. The District’s 115 Retirement Trust balances are restricted funds which must be used to pay retirement obligations.
COMMITTED - Pursuant to constraints imposed by Board resolution, committed amounts cannot be use for any purpose other than specified in the resolution, unless the Board removes or changes the specific use through resolution or ordinance. Commitments of fund balance have been set forth by Board resolution as follows:
1. Worker’s Compensation Reserve Fund – Established at a level equal to the total estimated value of all open claims and an estimated value of incurred but not reported claims at the end of each fiscal year. Funds from this account will be drawn-down to pay significant expenses against a particular workers’ compensation claim file such as a single invoice in excess of $50,000 and/or a lump sum payment when a claim is closed by way of Compromise and Release.
2. Equipment Replacement Fund – Provides for vehicle, apparatus and major equipment replacement. Funded through the accumulation of depreciation and amortization of capital assets in the fund. Monies shall be withdrawn for the purchase of equipment replacement items.
3. Facilities Acquisition and Maintenance Fund – Derived from proceeds from the sale of District property, with annual fund adjustments of a 3% inflation factor. Designated for future facility acquisition, maintenance and repair.
4. Compensated Absences Fund – Established at a level equal to 33% of employee accrued leave balances. Funds from this account will be drawn-down to pay-off accrued leave balance(s) due to an employee upon separation when the value of the leave accruals for a specific employee is $50,000 or above.
73 CHINO VALLEY FIRE DISTRICT PAGE 2 FUND BALANCE REPORTING POLICY
5. Emergency Contingency Fund – Established at a level equal to two (2) months of the District’s approved expenditure budget. Funds may be utilized for emergency operating purposes in the event of the declaration of a local, state or federal state of emergency.
ASSIGNED – Amounts that are constrained by the District’s intent to be used for specific purposes, but are neither restricted nor committed. Examples of assigned fund balance include:
1. Continuing Budget Appropriations – Balance of multi-year funding requirements for approved projects or other expenditures.
2. Budget Transfers for Revenue Shortfalls – Amount to be transferred from fund balance to cover a projected budget deficit, if applicable, in the following fiscal year.
3. Funds Earmarked for Reduction of Pension Liabilities – As per policy, up to one-third (1/3) of excess revenues on an annual basis shall be earmarked for further reduction of pension liabilities. If applicable, this amount shall be established at fiscal year-end for funding in the following fiscal year.
UNASSIGNED – Excess amounts not otherwise classified, to include:
1. Minimum Fund Balance – As per policy, the District maintains a general contingency reserve fund equal to three (3) months of the District’s approved expenditure budget. In the event that Unassigned fund balance is not sufficient to meet the three month minimum, the remaining balance of funds not otherwise classified shall be maintained in this account.
2. All Other – All other funds not otherwise classified.
74 CHINO VALLEY FIRE DISTRICT Changes in Fund Balance 2018-19 Original Budget 2017-18 AMENDED BUDGET Fund Balance 2017-18 2017-18 2017-18 Fund Balance 7-1-2017 Revenues Expenditures Transfers 6-30-2018 Nonspendable:
Deposits and Prepaid Items $ 129,796 $ - $ 129,796 Restricted:
Section 115 Trust 5,072,747 - 5,072,747 Committed:
Workers' Comp Reserve 1,304,088 - 1,304,088
Equipment Replacement 439,450 874,792 1,314,242
Facility Acquisition & Maintenance 48,406 1,452 49,858
Compensated Absences 1,963,360 58,901 2,022,261
Emergency Contingency 7,045,177 (558,135) 6,487,042 Assigned: -
Budget Transfers & Pension Funding - - - Unassigned:
Minimum Fund Balance 7,730,326 56,546 7,786,872
Available - $ 39,355,808 $ 38,922,253 (433,555) -
TOTAL $ 23,733,350 $ 39,355,808 $ 38,922,253 $ - $ 24,166,905
2018-19 ORIGINAL BUDGET Fund Balance 2018-19 2018-19 2018-19 Fund Balance 7-1-2018 Revenues Expenditures Transfers 6-30-2019 Nonspendable:
Deposits and Prepaid Items $ 129,796 $ - $ 129,796 Restricted:
Section 115 Trust 5,072,747 - 5,072,747 Committed:
Workers' Comp Reserve 1,304,088 - 1,304,088
Equipment Replacement 1,314,242 (383,536) 930,706
Facility Acquisition & Maintenance 49,858 1,496 51,354
Compensated Absences 2,022,261 60,668 2,082,929
Emergency Contingency 6,487,042 487,856 6,974,898 Assigned:
Budget Transfers & Pension Funding - 104,018 104,018 Unassigned:
Minimum Fund Balance 7,786,872 (44,703) 7,831,574
Available - 42,164,595 41,849,390 (225,799) -
TOTAL $ 24,166,905 $ 42,164,595 $ 41,849,390 $ - $ 24,482,110
75 CHINO VALLEY FIRE DISTRICT 10-Year Trend in Fund Balance Summary by Classification FOR THE FISCAL YEARS ENDING JUNE 30,
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
- 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Budget Budget
Nonspendable Restricted Committed Assigned Unassigned
Note: Fund balance classification for FY10 restated for consistency with GASB Statement No. 54. In FY12, the District paid off its CalPERS Retirement Side Fund obligations amounting to approximately $4.75 million. In FY17, $5 million was contributed to a Section 115 retirement trust which is classified as restricted funds.
76 CHINO VALLEY FIRE DISTRICT 10-Year Trend in Fund Balance Detail for All Classifications FOR THE FISCAL YEARS ENDING JUNE 30,
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
- 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Budget Budget
Nonspendable - Deposits Restricted - 115 Trust
Committed - Worker's Compensation Reserve Committed - Equipment Replacement
Committed - Facility Acquisition & Maintenance Committed - Compensated Absences
Committed - Emergency Contingency Assigned
Unassigned - Minimum Fund Balance Unassigned - All Other
Note Fund balance classification for FY10 restated for consistency with GASB Statement No. 54. In FY12, the District paid off its CalPERS Retirement Side Fund obligations amounting to approximately $4.75 million. In FY17, $5 million was contributed to a Section 115 retirement trust which is classified as restricted funds.
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78 BUDGET DETAIL INFORMATION
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80 CHINO VALLEY FIRE DISTRICT Revenue History 2018-19 Original Budget 2018 2019 2015 Actual 2016 Actual 2017 Actual Amended Original Account NumberDescription Amount Amount Amount Budget Budget Fund: 100 - General Fund Revenues 4000 - Property tax revenue 4010 Property tax - current secured $ 21,646,149 $ 21,783,913 $ 23,525,049 $ 24,600,016 $ 27,413,422 4020 Property tax - current unsecured 1,243,042 1,240,389 1,150,741 1,263,286 1,215,640 4030 Property tax - current utility 212,232 361,435 427,633 376,905 352,680 4040 Property tax - prior and penalty 828,747 810,929 830,489 900,000 800,000 4050 Property tax - home owner's exemption 248,154 243,725 264,151 265,000 265,000 4080 Property tax - supplemental 277,830 275,418 406,206 270,000 350,000 4090 Property tax - weed abatement 54,381 51,347 52,867 60,000 60,000 Account Classification Total: 4000 - Property tax revenue $ 24,510,535 $ 24,767,156 $ 26,657,136 $ 27,735,207 $ 30,456,742
4100 - Contract revenue 4110 Current services $ 6,360,189 $ 8,156,437 $ 8,318,788 $ 9,641,601 $ 9,718,853 Account Classification Total: 4100 - Contract revenue $ 6,360,189 $ 8,156,437 $ 8,318,788 $ 9,641,601 $ 9,718,853
4200 - Other revenue 4200 Permit and inspection fees $ 802,880 $ 700,811 $ 760,409 $ 900,000 $ 1,200,000 4205 Weed abatement 19,697 10,753 31,130 20,000 20,000 4210 Other sales 1,864 2,200 2,475 3,000 3,000 4215 Other revenue 189,416 107,532 103,744 75,000 105,000 4220 Mutual aid recoveries 401,306 851,567 801,493 830,000 500,000 4225 Grants 74,005 35,423 30,397 30,000 30,000 4230 Sale of fixed assets - 31,000 2,625 - - 4235 Donations 1,000 1,000 - 1,000 1,000 4245 Interest revenue 154,734 195,501 130,163 120,000 130,000 Account Classification Total: 4200 - Other revenue $ 1,644,902 $ 1,935,787 $ 1,862,436 $ 1,979,000 $ 1,989,000
Prior Year Encumbrance Rollovers 4200P - Other revenue 4225 Grants $ 473,652 $ - $ - $ - $ - Prior Year Encumbrance Rollovers $ 473,652 $ - $ - $ - $ - Revenues Total $ 32,989,278 $ 34,859,380 $ 36,838,360 $ 39,355,808 $ 42,164,595
Note: Totals exclude restricted 115 Trust activities
81 CHINO VALLEY FIRE DISTRICT Expenditure History 2018-19 Original Budget 2018 2019 2015 Actual 2016 Actual 2017 Actual Amended Original Amount Amount Amount Budget Budget Fund: 100 - General Fund Expenditures 6000 - Salaries and benefits 6010 Salaries regular $ 12,401,096 $ 13,604,856 $ 14,672,732 $ 15,509,684 $ 17,610,529 6015 Salaries - part time 72,158 84,649 97,448 103,561 127,933 6030 Uniform allowance 43,508 39,799 45,001 45,982 47,350 6035 Coverage - training and support 317,618 441,228 574,087 456,630 634,658 6036 Coverage - emergency response and leave 3,742,254 3,990,535 4,677,292 4,870,640 3,318,110 6037 Coverage - worker's compensation 237,214 195,670 234,549 350,000 300,000 6040 Call back or standby 6,675 8,194 9,074 9,490 9,490 6045 Separation payments 100,221 19,399 515,440 82,000 331,506 6050 Special compensation 610,549 637,580 644,666 644,911 689,316 6090 Annual leave buyback 292,111 354,519 607,888 440,000 500,000 6125 PERS retirement 3,955,642 4,104,162 4,283,042 5,017,763 5,436,499 6130 Survivor's benefits 10,226 8,488 10,050 10,416 10,496 6210 Long term disability 13,604 17,021 19,147 23,875 26,524 6215 Unemployment insurance 25,328 25,527 21,244 20,433 17,892 6220 Health and dental insurance 2,201,718 2,425,680 2,535,984 2,745,817 3,123,199 6225 Social security medicare 241,184 264,950 300,219 315,587 271,443 6230 State disability insurance 16,069 18,720 21,908 21,059 25,417 6235 Worker's compensation expense 719,239 372,533 717,698 731,300 700,000 6240 Life insurance 73,134 77,567 76,571 78,297 83,990 6318 Deferred comp benefit 60,165 62,736 66,182 66,000 427,800 6350 Tuition reimbursement 15,993 11,773 19,724 23,200 62,500 Account Classification Total: 6000 - Salaries and benefits $ 25,155,706 $ 26,765,586 $ 30,149,946 $ 31,566,645 $ 33,754,652
7000 - Services and supplies 7025 Clothing $ 134,076 $ 76,009 $ 168,652 $ 132,090 $ 647,521 7035 Telephone 219,685 225,357 239,475 254,460 256,620 7042 Cellular phones 35,480 45,232 47,178 54,960 53,060 7043 Electronic equipment maintenance 211,044 172,613 197,005 251,423 262,124 7070 Food 4,505 12,966 11,208 18,900 16,000 7075 Memberships 15,506 15,406 17,810 27,513 30,503 7080 Publications 5,454 6,699 6,463 12,207 9,892 7085 Legal postings 2,580 1,217 2,208 5,500 5,750 7120 Small tools and equipment 87,143 128,232 137,784 122,991 165,632 7125 Inventory equipment 27,890 82,363 58,335 79,657 68,975 7130 Non-inventory equipment 222,532 269,824 188,441 358,597 326,334 7135 Special department expenses 24,610 67,061 58,525 89,838 85,375 7140 Training 103,653 131,575 160,111 324,940 336,540 7180 Utilities 265,263 244,274 241,466 241,524 262,680 7250 General liability insurance 117,937 106,781 113,068 157,300 175,000 7305 Office supplies 30,960 27,559 40,727 59,000 47,500 7310 Postage 9,356 9,292 9,721 11,000 11,000 7323 Printing 15,078 11,050 10,386 30,600 37,400 7405 Services - auditing 11,120 23,020 17,520 17,000 18,500 7415 County services 227,568 361,644 266,268 241,500 403,575 7440 Services - legal 156,579 129,846 76,499 300,000 300,000 7445 Services - dispatch 534,990 563,376 591,027 650,000 675,000 7450 Services - other 970,868 753,844 677,073 1,110,600 1,120,593 7535 General household expense 29,183 29,429 38,230 36,000 38,400 7540 Medical supplies 68,715 76,556 88,622 95,000 137,900 7550 Vehicle maintenance 400,264 454,113 470,717 499,972 500,000 7555 Equipment maintenance 54,499 63,775 65,776 124,140 100,300 7560 Fuel 122,842 118,967 148,622 180,000 200,000 7570 Structure maintenance 199,309 202,785 399,600 335,570 293,230 7597 Structure rent/lease 18,840 18,936 3,152 - - Account Classification Total: 7000 - Services and supplies $ 4,327,529 $ 4,429,801 $ 4,551,669 $ 5,822,282 $ 6,585,404
82 CHINO VALLEY FIRE DISTRICT Expenditure History 2018-19 Original Budget 2018 2019 2015 Actual 2016 Actual 2017 Actual Amended Original Amount Amount Amount Budget Budget
8000 - Capital outlay 8805 Capital - land $ - $ 675,000 $ - $ - $ - 8830 Capital - structure improvements 56,041 1,379,117 8,650 510,000 88,000 8840 Capital - equipment 371,947 175,313 239,234 322,226 434,634 8850 Capital - vehicles 378,632 661,707 2,019,360 701,100 986,700 8970 Capital - lease purchase equipment 177,447 (402,372) - - - Account Classification Total: 8000 - Capital outlay $ 984,067 $ 2,488,765 $ 2,267,244 $ 1,533,326 $ 1,509,334
Expenditures Total $ 30,467,302 $ 33,684,152 $ 36,968,859 $ 38,922,253 $ 41,849,390
Prior Year Encumbrance Rollovers 7000P - Services and supplies 7125 Inventory equipment $ 157,283 $ - 7130 Non-inventory equipment - 61,830 7540 Medical supplies - 12,919 8000P - Capital outlay 8840 Capital - equipment 434,548 - 8850 Capital - vehicles - 313,665 Prior Year Encumbrance Rollovers $ 591,831 $ 388,414 -$ -$ -$
Adjusted Expenditures Total $ 31,059,133 $ 34,072,566 $ 36,968,859 $ 38,922,253 $ 41,849,390
Note: Totals exclude restricted 115 Trust activities
83 CHINO VALLEY FIRE DISTRICT Divisional Expenditure History 2018-19 Original Budget 2018 2019 2015 Actual 2016 Actual 2017 Actual Amended Original Amount Amount Amount Budget Budget Fund: 100 - General Fund Expenditures Division: 10 - Administration 6000 - Salaries and benefits 6010 Salaries regular $ 1,029,757 $ 1,282,488 $ 1,776,869 $ 1,935,964 $ 2,489,721 6015 Salaries - part time 34,553 39,097 18,252 16,656 23,219 6030 Uniform allowance 1,151 1,665 2,504 4,975 5,775 6035 Coverage - training and support 5,127 17,006 22,267 45,040 48,668 6036 Coverage - emergency response and leave - - - - - 6037 Coverage - worker's compensation - - - - - 6040 Call back or standby - - - - - 6045 Separation payments - 6,164 - - 115,258 6050 Special compensation 4,818 7,256 13,204 13,789 20,986 6090 Annual leave buyback 24,102 84,763 158,490 44,000 70,000 6125 PERS retirement 245,566 242,772 317,835 335,079 540,225 6130 Survivor's benefits 7,512 5,702 7,318 7,520 7,556 6210 Long term disability 13,604 17,021 19,147 12,264 13,552 6215 Unemployment insurance 2,622 2,768 2,674 2,499 2,457 6220 Health and dental insurance 661,148 297,874 380,917 430,229 491,201 6225 Social security medicare 22,886 26,586 36,041 34,881 44,483 6230 State disability insurance 7,045 8,876 10,462 9,891 11,966 6235 Worker's compensation expense - - - 6,300 - 6240 Life insurance 9,753 12,408 12,733 13,483 15,400 6318 Deferred comp benefit 24,066 24,132 30,082 30,000 98,160 6350 Tuition reimbursement 2,864 677 2,400 5,000 25,000 Account Classification Total: 6000 - Salaries and benefits $ 2,096,574 $ 2,077,255 $ 2,811,195 $ 2,947,570 $ 4,023,627
7000 - Services and supplies 7025 Clothing $ 2,729 $ 1,455 $ 1,570 $ 1,850 $ 3,900 7035 Telephone 23,787 22,154 23,424 26,100 27,300 7042 Cellular phones 13,769 16,455 18,700 18,660 24,180 7043 Electronic equipment maintenance 177,230 135,123 153,228 198,677 211,589 7070 Food 3,201 10,639 10,087 16,900 14,000 7075 Memberships 12,118 12,123 14,879 20,523 18,848 7080 Publications 554 3,240 869 5,195 3,695 7085 Legal postings 1,835 662 1,798 5,000 5,000 7120 Small tools and equipment 4,279 18,041 26,701 16,000 15,500 7125 Inventory equipment 1,723 - 10,599 22,000 - 7130 Non-inventory equipment 74,692 62,151 47,677 25,010 6,800 7135 Special department expenses 13,164 53,477 3,910 3,500 6,500 7140 Training 46,708 60,962 88,797 163,170 155,565 7180 Utilities 59,113 53,124 54,547 60,444 67,440 7250 General liability insurance 117,639 106,781 114,644 157,300 175,000 7305 Office supplies 30,149 13,990 26,143 37,500 25,500 7310 Postage 8,705 9,091 9,076 11,000 11,000 7323 Printing 12,677 6,700 6,965 14,600 22,400 7405 Services - auditing 11,120 23,020 17,520 17,000 18,500 7415 County services 227,568 361,643 266,268 241,500 403,575 7440 Services - legal 156,579 129,846 76,499 300,000 300,000 7445 Services - dispatch - - - - - 7450 Services - other 257,917 265,809 169,474 308,060 362,230 7535 General household expense - - - - - 7540 Medical supplies - - - - - 7550 Vehicle maintenance - - - - - 7555 Equipment maintenance 8,613 11,598 13,412 25,000 23,500 7560 Fuel - - - - - 7570 Structure maintenance - 37,981 51,159 63,990 52,000 7597 Structure rent/lease 51,102 - - - Account Classification Total: 7000 - Services and supplies $ 1,316,971 $ 1,416,065 $ 1,207,946 $ 1,758,979 $ 1,954,022
8000 - Capital outlay 8805 Capital - land $ - $ 675,000 $ - $ - $ - 8830 Capital - structure improvements - 47,632 - 490,000 - 8840 Capital - equipment 122,036 135,565 106,498 43,000 - 8850 Capital - vehicles 45,905 28,656 50,028 35,000 113,200 8970 Capital - lease purchase equipment - - - - - Account Classification Total: 8000 - Capital outlay $ 167,941 $ 886,853 $ 156,526 $ 568,000 $ 113,200
Division Total: 10 - Administration $ 3,581,486 $ 4,380,173 $ 4,175,667 $ 5,274,549 $ 6,090,849
84 CHINO VALLEY FIRE DISTRICT Divisional Expenditure History 2018-19 Original Budget 2018 2019 2015 Actual 2016 Actual 2017 Actual Amended Original Amount Amount Amount Budget Budget Division: 20 - Prevention 6000 - Salaries and benefits 6010 Salaries regular $ 901,446 $ 918,525 $ 1,154,422 $ 1,241,524 $ 1,432,537 6015 Salaries - part time 2,097 - 45,057 49,391 65,300 6030 Uniform allowance 3,381 3,637 4,576 4,125 4,300 6035 Coverage - training and support 21,657 29,036 34,235 53,540 50,900 6036 Coverage - emergency response and leave 7,517 - - - - 6037 Coverage - worker's compensation - - - - - 6040 Call back or standby 6,674 8,194 9,074 9,490 9,490 6045 Separation payments 9,514 796 24,418 - - 6050 Special compensation 11,073 13,619 15,893 15,900 19,478 6090 Annual leave buyback 27,051 23,388 71,815 32,000 40,000 6125 PERS retirement 270,248 269,017 301,806 321,271 419,983 6130 Survivor's benefits 270 252 332 336 360 6210 Long term disability - - - 9,549 11,150 6215 Unemployment insurance 2,520 1,925 2,408 2,058 1,890 6220 Health and dental insurance 155,167 182,698 235,216 279,603 293,266 6225 Social security medicare 15,751 15,204 20,751 19,461 22,916 6230 State disability insurance 8,038 7,358 9,704 9,522 11,922 6235 Worker's compensation expense - - 67 - - 6240 Life insurance 6,415 6,105 7,353 7,172 8,168 6318 Deferred comp benefit 6,016 6,033 6,016 6,000 45,600 6350 Tuition reimbursement 2,610 1,701 1,188 3,200 17,500 Account Classification Total: 6000 - Salaries and benefits $ 1,457,445 $ 1,487,488 $ 1,944,331 $ 2,064,142 $ 2,454,760
7000 - Services and supplies 7025 Clothing $ 605 $ 1,550 $ 6,011 $ 1,760 $ 20,791 7035 Telephone - - - - - 7042 Cellular phones 3,967 7,080 11,190 11,760 10,800 7043 Electronic equipment maintenance 1,625 3,559 9,894 8,020 6,980 7070 Food 150 222 - - - 7075 Memberships 1,094 1,105 2,092 3,790 3,105 7080 Publications 1,927 2,155 3,686 4,887 3,087 7085 Legal postings 745 556 410 500 750 7120 Small tools and equipment 1,643 3,740 3,557 7,367 8,000 7125 Inventory equipment 1,205 - - - - 7130 Non-inventory equipment - 6,483 11,146 21,815 10,380 7135 Special department expenses - - 36,189 58,998 54,000 7140 Training 12,543 11,432 29,161 65,020 64,550 7180 Utilities - - - - - 7250 General liability insurance - - - - - 7305 Office supplies - 5,461 5,841 10,000 10,000 7310 Postage - - 168 - - 7323 Printing 1,258 1,971 2,013 10,700 9,700 7405 Services - auditing - - - - - 7440 Services - legal - - - - - 7445 Services - dispatch - - - - - 7450 Services - other 96,865 57,998 84,100 134,800 208,400 7535 General household expense - - - - - 7540 Medical supplies - - - - - 7550 Vehicle maintenance - - - - - 7555 Equipment maintenance - - - - - 7560 Fuel - - - - 7570 Structure maintenance - - - - Account Classification Total: 7000 - Services and supplies $ 123,627 $ 103,312 $ 205,458 $ 339,417 $ 410,543
8000 - Capital outlay 8830 Capital - structure improvements $ - $ - $ - $ - $ - 8840 Capital - equipment 10,811 - - 46,900 16,000 8850 Capital - vehicles - - - 54,000 - Account Classification Total: 8000 - Capital outlay 10,811 - - 100,900 16,000
Division Total: 20 - Prevention $ 1,591,883 $ 1,590,800 $ 2,149,789 $ 2,504,459 $ 2,881,303
85 CHINO VALLEY FIRE DISTRICT Divisional Expenditure History 2018-19 Original Budget 2018 2019 2015 Actual 2016 Actual 2017 Actual Amended Original Amount Amount Amount Budget Budget
Division: 60 - Operations 6000 - Salaries and benefits 6010 Salaries regular $ 10,469,892 $ 11,403,843 $ 11,741,441 $ 12,332,196 $ 13,688,270 6015 Salaries - part time 35,508 45,552 34,139 37,514 39,414 6030 Uniform allowance 38,976 34,497 37,922 36,882 37,275 6035 Coverage - training and support 290,835 395,186 517,585 358,050 535,090 6036 Coverage - emergency response and leave 3,734,738 3,990,535 4,677,292 4,870,640 3,318,110 6037 Coverage - worker's compensation 237,214 195,670 234,549 350,000 300,000 6040 Call back or standby - - - - - 6045 Separation payments 90,707 12,439 491,022 82,000 216,248 6050 Special compensation 594,658 616,706 615,570 615,222 648,852 6090 Annual leave buyback 240,958 246,367 377,584 364,000 390,000 6125 PERS retirement 3,439,828 3,592,372 3,663,401 4,361,413 4,476,292 6130 Survivor's benefits 2,444 2,534 2,400 2,560 2,580 6210 Long term disability - - - 2,062 1,822 6215 Unemployment insurance 20,185 20,834 16,162 15,876 13,545 6220 Health and dental insurance 1,385,403 1,945,107 1,919,851 2,035,985 2,338,732 6225 Social security medicare 202,547 223,160 243,427 261,245 204,044 6230 State disability insurance 986 2,487 1,742 1,646 1,529 6235 Worker's compensation expense 719,240 372,533 717,631 725,000 700,000 6240 Life insurance 56,966 59,053 56,485 57,642 60,422 6318 Deferred comp benefit 30,083 32,572 30,083 30,000 284,040 6350 Tuition reimbursement 10,519 9,395 16,134 15,000 20,000 Account Classification Total: 6000 - Salaries and benefits $ 21,601,687 $ 23,200,842 $ 25,394,420 $ 26,554,933 $ 27,276,265
7000 - Services and supplies 7025 Clothing $ 130,741 $ 73,005 $ 161,071 $ 128,480 $ 622,830 7035 Telephone 195,899 203,203 216,051 228,360 229,320 7042 Cellular phones 17,744 21,698 17,287 24,540 18,080 7043 Electronic equipment maintenance 32,189 33,931 33,882 44,726 43,555 7070 Food 1,153 2,105 1,121 2,000 2,000 7075 Memberships 2,294 2,178 839 3,200 8,550 7080 Publications 2,973 1,303 1,907 2,125 3,110 7085 Legal postings - - - - - 7120 Small tools and equipment 81,221 106,452 107,526 99,624 142,132 7125 Inventory equipment 24,961 82,363 47,735 57,657 68,975 7130 Non-inventory equipment 147,840 201,190 129,618 311,772 309,154 7135 Special department expenses 11,445 13,584 18,426 27,340 24,875 7140 Training 44,402 59,181 42,153 96,750 116,425 7180 Utilities 206,151 191,150 186,918 181,080 195,240 7250 General liability insurance 298 - (1,576) - - 7305 Office supplies 811 8,107 8,743 11,500 12,000 7310 Postage 651 200 477 - - 7323 Printing 1,144 2,379 1,408 5,300 5,300 7405 Services - auditing - - - - - 7440 Services - legal - - - - - 7445 Services - dispatch 534,990 563,376 591,027 650,000 675,000 7450 Services - other 616,087 430,037 423,499 667,740 549,963 7535 General household expense 29,183 29,429 38,230 36,000 38,400 7540 Medical supplies 68,715 76,556 88,622 95,000 137,900 7550 Vehicle maintenance 400,264 454,114 470,717 499,972 500,000 7555 Equipment maintenance 45,886 52,176 52,365 99,140 76,800 7560 Fuel 122,842 118,967 148,622 180,000 200,000 7570 Structure maintenance 148,207 164,804 348,441 271,580 241,230 7597 Structure rent/lease 18,840 18,936 3,156 - - Account Classification Total: 7000 - Services and supplies $ 2,886,931 $ 2,910,424 $ 3,138,265 $ 3,723,886 $ 4,220,839
8000 - Capital outlay 8805 Capital - land $ - $ - $ - $ - $ - 8830 Capital - structure improvements 56,041 1,331,486 8,650 20,000 88,000 8840 Capital - equipment 239,100 39,747 132,735 232,326 418,634 8850 Capital - vehicles 332,727 633,051 1,969,333 612,100 873,500 8970 Capital - lease purchase equipment 177,447 (402,371) - - Account Classification Total: 8000 - Capital outlay $ 805,315 $ 1,601,913 $ 2,110,718 $ 864,426 $ 1,380,134
Division Total: 60 - Operations $ 25,293,933 $ 27,713,179 $ 30,643,403 $ 31,143,245 $ 32,877,238
86 CHINO VALLEY FIRE DISTRICT Divisional Expenditure History 2018-19 Original Budget 2018 2019 2015 Actual 2016 Actual 2017 Actual Amended Original Amount Amount Amount Budget Budget
Expenditures Total $ 30,467,302 $ 33,684,152 $ 36,968,859 $ 38,922,253 $ 41,849,390
Prior Year Encumbrance Rollovers 7000P - Services and supplies 7125 Inventory equipment $ 157,283 $ - 7130 Non-inventory equipment - 61,830 7540 Medical supplies - 12,919 8000P - Capital outlay 8840 Capital - equipment 434,548 - 8850 Capital - vehicles - 313,665 Transfer out to next year Prior Year Encumbrance Rollovers $ 591,831 $ 388,414 $ - $ - $ -
Adjusted Expenditures Total $ 31,059,133 $ 34,072,566 $ 36,968,859 $ 38,922,253 $ 41,849,390
87 CHINO VALLEY FIRE DISTRICT Year-over-Year Budget Comparisons 2018-19 Original Budget 2018 Amended 2019 Original Budget Budget Variance Change Fund: 100 General Fund Revenue 4000 - Property tax revenue $ 27,735,207 $ 30,456,742 $ 2,721,535 9.8% 4100 - Contract revenue 9,641,601 9,718,853 77,252 0.8% 4200 - Other revenue 1,979,000 1,989,000 10,000 0.5% Prior Year Encumbrance Rollovers - - - Revenue Totals $ 39,355,808 $ 42,164,595 $ 2,808,787 7.1%
Expenditures 6000 - Salaries and benefits $ 31,566,645 $ 33,754,652 $ 2,188,007 6.9% 7000 - Services and supplies 5,822,282 6,585,404 763,122 13.1% 8000 - Capital outlay 1,533,326 1,509,334 (23,992) -1.6% Prior Year Encumbrance Rollovers - - - Operating & Capital Expenditures $ 38,922,253 $ 41,849,390 $ 2,927,137 7.5%
Net Change in Fund Balance $ 433,555 $ 315,205 $ (118,350)
Transfers In - Capital Replacement $ 421,100 $ 727,860 $ 306,760
Net Operating Revenue $ 854,655 $ 1,043,065 $ 188,410
88 CHINO VALLEY FIRE DISTRICT Budgeted Expenditures Variance Report FY19 Original Budget vs. FY18 Amended Budget 2018 2019 Amended Original Variance Variance Comments on significant Budget Budget $$ % variances (> $25,000 & 3%) Fund: 100 - General Fund Expenditures 6000 - Salaries and benefits 6010 Salaries regular $ 15,509,684 $ 17,610,529 $ 2,100,845 13.5% Average of 8.8 FTE open positions in '17-18 due to retirements and other vacancies vs. a very low 0.8 projected average in new budget, impacts of MOU changes and known step increases.
6035 Coverage - training and support 456,630 634,658 178,028 39.0% Introduction of new cardiac care equipment in FY19 necessitates comprehensive training for all safety personnel 6036 Coverage - emergency response and leave 4,870,640 3,318,110 (1,552,530) -31.9% Mainly due to assumed significant reduction in vacant positions. 6037 Coverage - worker's compensation 350,000 300,000 (50,000) -14.3% Assumed reduction in worker's compensation injuries based on recent trends. 6045 Separation payments 82,000 331,506 249,506 304.3% Based on projected retirements in FY19. 6050 Special compensation 644,911 689,316 44,405 6.9% Significant reduction in assumed vacancies. 6090 Annual leave buyback 440,000 500,000 60,000 13.6% Based on trend analysis.
6125 PERS retirement 5,017,763 5,436,499 418,736 8.3% Based on reduced open positions assumption. 6220 Health and dental insurance 2,745,817 3,123,199 377,382 13.7% Based on reduced open positions assumption.
6225 Social security medicare 315,587 271,443 (44,144) -14.0% Based on projected staffing for FY19. 6235 Worker's compensation expense 731,300 700,000 (31,300) -4.3% Fluctuates significantly from year- to-year based on claims activity. Reduced budget based on recent trends. 6318 Deferred comp benefit 66,000 427,800 361,800 548.2% Based on new MOU benefits. 6350 Tuition reimbursement 23,200 62,500 39,300 169.4% Based on new MOU benefits. Account Classification Total: 6000 - Salaries and benefits $ 31,566,645 $ 33,754,652 $ 2,188,007 6.9% 7000 - Services and supplies 7025 Clothing $ 132,090 $ 647,521 $ 515,431 390.2% Triennial safety uniform replacement, five-year safety turnouts replacement. 7120 Small tools and equipment 122,991 $ 165,632 42,641 34.7% Annual required supplies may vary significantly from year-to- year. 7130 Non-inventory equipment 358,597 $ 326,334 (32,263) -9.0% Reduced requisitions in FY19. 7415 County services 241,500 $ 403,575 162,075 67.1% Bi-annual election year. 7445 Services - dispatch 650,000 $ 675,000 25,000 3.8% Projected annual cost increases. 7540 Medical supplies 95,000 137,900 42,900 45.2% Primarily due to additional supplies required for new cardiac care program. 7570 Structure maintenance 335,570 293,230 (42,340) -12.6% Fewer rehab projects planned for FY19. Account Classification Total: 7000 - Services and supplies $ 5,822,282 $ 6,585,404 $ 763,122 13.1% Note: Account classification totals are presented for comparative illustration purposes only.
89 CHINO VALLEY FIRE DISTRICT Capital Replacement Funds 2018-19 Original Budget Account Description TOTALS
100-10-01-000-8850 Ford Truck $ 45,000 100-60-61-000-8850 Chevy Truck (2) 68,000 100-60-62-000-8850 Fire Engine (Type 1) $ 614,860
Total Capital Replacement Fund Items $ 727,860
90 Long-Range Financial Plan 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 10-Year Outlook 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 YEAR 1 2 3 4 5 6 7 8 9 10 Revenues Property Tax Share $ 27,735,207 $ 30,456,742 $ 32,308,512 $ 33,439,310 $ 34,442,489 $ 35,475,764 $ 36,540,037 $ 37,636,238 $ 38,765,325 $ 39,928,285
Chino Contract $ 9,641,601 $ 9,718,853 $ 10,107,607 $ 10,461,373 $ 10,775,215 $ 11,098,471 $ 11,431,425 $ 11,774,368 $ 12,127,599 $ 12,491,427
Other Revenue (3% annual increase) $ 1,979,000 $ 1,989,000 $ 2,048,670 $ 2,110,130 $ 2,173,434 $ 2,238,637 $ 2,305,796 $ 2,374,970 $ 2,446,219 $ 2,519,606
Total Revenue $ 39,355,808 $ 42,164,595 $ 44,464,789 $ 46,010,813 $ 47,391,138 $ 48,812,872 $ 50,277,258 $ 51,785,576 $ 53,339,143 $ 54,939,317 Expenditures Salaries and benefits (3% in Year 4, 6, 8; 1.5% all other yrs) $ 31,566,645 $ 33,754,652 $ 31,937,779 $ 31,964,534 $ 32,923,470 $ 33,581,940 $ 34,589,398 $ 35,281,186 $ 36,339,621 $ 37,066,414 Services and supplies (2% annual increase) $ 5,822,282 $ 6,585,404 $ 6,411,112 $ 6,539,334 $ 6,670,121 $ 6,803,523 $ 6,939,594 $ 7,078,386 $ 7,219,953 $ 7,364,353 Capital Outlay $ 1,533,326 $ 1,509,334 $ 2,343,364 $ 1,941,048 $ 118,604 $ 380,664 $ 887,671 $ 747,324 $ 146,152 $ 866,006 Budgetary Encumbrance Carryovers (net) Unfunded Actuarial Liability Payments (Fixed Amts) $ 2,747,100 $ 3,219,400 $ 3,800,100 $ 4,298,900 $ 4,629,890 $ 4,909,940 $ 4,909,940 $ 4,909,940 Station No. 8 - Opening in 2020/21 $ 1,943,711 $ 2,002,022 $ 2,032,053 $ 2,093,014 $ 2,124,410 $ 2,156,276 $ 2,188,620 Second Battalion (3 BCs) in 2020/21 $ 821,874 $ 846,530 $ 846,530 $ 871,926 $ 871,926 $ 871,926 $ 871,926 Station No. 9 - Opening in 2024/25 $ 2,124,410 $ 2,156,276 $ 2,188,620 Accelerated Pension Funding (1/3 of PY Surplus) $ - $ 104,018 $ 304,067 $ - $ 339,996 $ 174,658 $ 30,065 $ - $ - Total Expenditures $ 38,922,253 $ 41,849,390 $ 43,543,373 $ 46,733,968 $ 46,360,847 $ 48,283,605 $ 50,186,151 $ 53,167,645 $ 53,800,144 $ 55,455,877
Net Operating Revenues over (under) Expenditures $ 1,966,881 $ 1,824,539 $ 3,368,798 $ 1,521,960 $ 1,148,894 $ 1,249,926 $ 1,153,436 $ (604,681) $ (314,849) $ 349,446 ALL Revenues over (under) Expenditures $ 433,555 $ 315,205 $ 921,416 $ (723,155) $ 1,030,291 $ 529,266 $ 91,107 $ (1,382,070) $ (461,001) $ (516,560) Net Revenues $ 433,555 $ 315,205 $ 921,416 $ (723,155) $ 1,030,291 $ 529,266 $ 91,107 $ (1,382,070) $ (461,001) $ (516,560)
Carryover of Available Unassigned Fund Balance $ 7,730,326 $ 7,786,872 $ 7,831,574 $ 8,518,927 $ 8,827,272 $ 8,343,309 $ 7,748,168 $ 5,844,808 $ 4,281,311 $ 2,469,752 Other Fund Balance Changes $ 377,009 $ 270,502 $ 234,063 $ (1,031,500) $ 1,514,254 $ 1,124,407 $ 1,994,467 $ 181,428 $ 1,350,558 $ 200,704 Total Available Unassigned Fund Balance $ 7,786,872 $ 7,831,574 $ 8,518,927 $ 8,827,272 $ 8,343,309 $ 7,748,168 $ 5,844,808 $ 4,281,311 $ 2,469,752 $ 1,752,488 Cost of New Station(s) Base salaries & benefits per station #REF! $ 1,425,796 $ 1,468,570 $ 1,490,598 $ 1,535,316 $ 1,558,346 $ 1,605,097 $ 1,629,173 $ 1,653,611 $ 1,678,415 Staffing Coverage #REF! $ 276,933 $ 285,241 $ 289,520 $ 298,205 $ 302,678 $ 311,759 $ 316,435 $ 321,182 $ 325,999 Extra employees per admin/safety ratio #REF! $ 156,481 $ 161,175 $ 163,593 $ 168,501 $ 171,028 $ 176,159 $ 178,802 $ 181,484 $ 184,206 Total est. cost of staffing new station #REF! $ 1,859,210 $ 1,914,986 $ 1,943,711 $ 2,002,022 $ 2,032,053 $ 2,093,014 $ 2,124,410 $ 2,156,276 $ 2,188,620 Cost of Second Battalion $ 797,936 $ 821,874 $ 821,874 $ 846,530 $ 846,530 $ 871,926 $ 871,926 $ 871,926 $ 871,926 Other Fund Balances Nonspendable - Deposits $ 129,796 $ 129,796 $ 129,796 $ 129,796 $ 129,796 $ 129,796 $ 129,796 $ 129,796 $ 129,796 $ 129,796 Restricted - Section 115 Trust $ 5,072,747 $ 5,072,747 $ 5,072,747 $ 5,072,747 $ 5,072,747 $ 5,072,747 $ 5,072,747 $ 5,072,747 $ 5,072,747 $ 5,072,747 Committed - Workers Comp Reserve $ 1,304,088 $ 1,304,088 $ 1,304,088 $ 1,304,088 $ 1,304,088 $ 1,304,088 $ 1,304,088 $ 1,304,088 $ 1,304,088 $ 1,304,088 Committed - Equipment Replacement $ 1,314,242 $ 930,706 $ (104,794) $ (706,788) $ 461,730 $ 1,361,050 $ 1,728,885 $ 2,290,304 $ 3,403,432 $ 3,765,994 Committed - Facility Acquisition & Maintenance $ 49,858 $ 51,354 $ 52,895 $ 54,482 $ 56,116 $ 57,799 $ 59,533 $ 61,319 $ 63,159 $ 65,054 Committed - Compensated Absences $ 2,022,261 $ 2,082,929 $ 2,145,416 $ 2,209,779 $ 2,276,072 $ 2,344,355 $ 2,414,685 $ 2,487,126 $ 2,561,739 $ 2,638,592 Committed - Emergency Contingency $ 6,487,042 $ 6,974,898 $ 7,257,229 $ 7,788,995 $ 7,726,808 $ 8,047,268 $ 8,364,358 $ 8,861,274 $ 8,966,691 $ 9,242,646 Assigned - Budget Transfers & Pension Funding $ - $ 104,018 $ 1,027,222 $ - $ 339,996 $ 174,658 $ 1,412,135 $ 461,001 $ 516,560 $ - Unassigned $ 7,786,872 $ 7,831,574 $ 8,518,927 $ 8,827,272 $ 8,343,309 $ 7,748,168 $ 5,844,808 $ 4,281,311 $ 2,469,752 $ 1,752,488 Total Other Fund Balances $ 16,380,033 $ 16,650,536 $ 16,884,599 $ 15,853,099 $ 17,367,353 $ 18,491,760 $ 20,486,227 $ 20,667,655 $ 22,018,213 $ 22,218,916 Total Ending Fund Balance $ 24,166,905 $ 24,482,110 $ 25,403,526 $ 24,680,371 $ 25,710,662 $ 26,239,928 $ 26,331,035 $ 24,948,966 $ 24,487,965 $ 23,971,405
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92 HISTORICAL TREND INFORMATION
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94 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Multi-Year Budget Trend Graphs LEGEND
1. Summary Revenues
2. Summary Expenditures
3. Property-Tax Related Revenues
4. All Other Revenues
5. Salary & Benefit Expenditures
6. Non-Payroll Expenditures
7. Staffing
95 CHINO VALLEY FIRE DISTRICT Budget Summary Revenues Multi-Year Budget Trend
2018 2019 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual Amended Original Amount Amount Amount Amount Amount Amount Budget Budget Fund: 100 General Fund 2012 2013 2014 2015 2016 2017 2018 Budget 2019 Budget Revenue Property tax revenue $ 20,076,881 $ 19,985,775 $ 22,799,660 $ 24,510,535 $ 24,767,156 $ 26,657,137 $ 27,735,207 $ 30,456,742 Contract revenue 7,209,055 6,954,205 6,957,264 6,360,189 8,156,437 8,318,788 9,641,601 9,718,853 Other revenue 742,730 1,007,886 1,300,850 1,644,902 1,935,787 1,862,436 1,979,000 1,989,000 Prior year encumbrance rollovers - - - 473,652 - - - Revenue Totals $ 28,028,666 $ 27,947,866 $ 31,057,774 $ 32,989,278 $ 34,859,380 $ 36,838,361 $ 39,355,808 $ 42,164,595
-0.3% 11.1% 6.2% 5.7% 5.7% 6.8% 7.1% 6.1% Comments: 1) Revenues are stable and growing, averaging a 6.1% annual growth rate since 2012. 2) Revenues for FY19 are budgeted to increase 7.1%.
Chart #1 Chart #3
Revenue by Major Category 35,000,000 Summary Revenue Trends
30,000,000 Other revenue
25,000,000
20,000,000
Contract revenue 15,000,000
10,000,000
Property tax revenue 5,000,000
0 2012 2013 2014 2015 2016 2017 2018 2019 $- $10,000,000 $20,000,000 $30,000,000 Budget Budget 2019 Budget 2018 Budget 2017 2016 2015 2014 2013 2012 Other revenue Contract revenue Property tax revenue
Chart #2 Chart #4 Total Revenue Cummulative % of Revenue $45,000,000 100%
$40,000,000 90%
80% $35,000,000
70% $30,000,000 60% $25,000,000 50% $20,000,000 40% $15,000,000 30% $10,000,000 20%
$5,000,000 10%
$- 0% 2012 2013 2014 2015 2016 2017 2018 2019 2012 2013 2014 2015 2016 2017 2018 2019 Budget Budget Budget Budget Property tax revenue Contract revenue Other revenue Property tax revenue Contract revenue Other revenue
96 CHINO VALLEY FIRE DISTRICT Budget Summary Expenditures Multi-Year Budget Trend
2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Amended 2019 Amount* Amount Amount Amount Amount Amount Budget Original Budget Fund: 100 General Fund 2012 2013 2014 2015 2016 2017 2018 Budget 2019 Budget
Expenditures Salaries and benefits $ 24,594,711 $ 24,144,334 $ 25,271,165 $ 25,155,706 $ 26,765,586 $ 30,149,946 $ 31,566,645 $ 33,754,652 Services and supplies 3,909,327 3,756,496 3,996,070 4,484,812 4,504,550 4,551,669 5,822,282 6,585,404 Capital outlay 224,047 77,800 383,351 1,418,615 2,802,430 2,267,244 1,533,326 1,509,334 Prior year encumbrance rollovers - - - ** ** - - - Operating(net) & Capital Expenditures $ 28,728,085 $ 27,978,630 $ 29,650,586 $ 31,059,133 $ 34,072,566 $ 36,968,859 $ 38,922,253 $ 41,849,390
*Excluding one-time PERS Side Fund payoff of $4,749,934 (2012) **Reallocated to either Services and supplies or Capital Outlay for purposes of comparative presentation, as appropriate -2.1% 4.9% 1.3% 5.5% 11.0% 7.7% 7.9% 5.2% Comments: 1) Labor costs in FY19 are projected to increase 6.9%, due to wage and benefit adjustments combined with retirement and benefit cost increases. 2) Total operating expenditures (excluding capital outlay) have increased on average about 5.2% annually since 2012. FY19 non-capital expenditures are projected to increase 7.9% over the prior year.
Chart #1 Chart #3 Cummulative Expenditures $40,000,000 Expenditures by Major Category $45,000,000
$35,000,000 $40,000,000
$35,000,000 $30,000,000 $30,000,000 $25,000,000 $25,000,000 $20,000,000 $20,000,000 $15,000,000 $15,000,000
$10,000,000 $10,000,000
$5,000,000 $5,000,000
$- $- 2012 2013 2014 2015 2016 2017 2018 2019 2012 2013 2014 2015 2016 2017 2018 2019 Budget Budget Salaries and benefits Services and supplies Capital outlay Budget Budget Salaries and benefits Capital outlay Services and supplies
Chart #2 Chart #4 Total Expenditures Cummulative % of Expenditures $45,000,000 100%
$40,000,000 90%
80% $35,000,000 70% $30,000,000 60% $25,000,000 50% $20,000,000 40% $15,000,000 30% $10,000,000 20%
$5,000,000 10%
$- 0% 2012 2013 2014 2015 2016 2017 2018 2019 2012 2013 2014 2015 2016 2017 2018 2019 Budget Budget Salaries and benefits Services and supplies Capital outlay Budget Budget Salaries and benefits Services and supplies Capital outlay
97 CHINO VALLEY FIRE DISTRICT Property Tax-Related Revenues Multi-Year Budget Trend
2018 2019 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual Amended Original Amount Amount Amount Amount Amount Amount Budget Budget Fund: 100 - General Fund 2012 2013 2014 2015 2016 2017 2018 Budget 2019 Budget Revenues Property Tax Related Revenue 4010 Secured $ 17,455,745 $ 17,304,509 $ 19,870,352 $ 21,646,149 $ 21,783,913 $ 23,525,049 $ 24,600,016 $ 27,413,422 4110 Current services 7,131,818 6,954,205 6,957,264 6,360,189 8,156,437 8,318,788 9,641,601 9,718,853 4020 Unsecured 964,216 1,033,850 1,175,865 1,243,042 1,240,389 1,150,741 1,263,286 1,215,640 4030 Utility (Unitary) 305,870 299,373 356,945 212,232 361,435 427,633 376,905 352,680 4040 Prior and Penalty 1,010,700 979,976 878,792 828,747 810,929 830,489 900,000 800,000 4050 Homeowners' Exemption 263,806 252,374 248,945 248,154 243,725 264,151 265,000 265,000 4080 Supplemental 17,597 45,777 201,930 277,830 275,418 406,206 270,000 350,000 4090 Weed Abatement 58,949 69,916 66,831 54,381 51,347 52,867 60,000 60,000
Total Property Tax Related Revenue $ 27,208,701 $ 26,939,980 $ 29,756,924 $ 30,870,724 $ 32,923,593 $ 34,975,924 $ 37,376,808 $ 40,175,595 Comments: -1.0% 10.5% 3.7% 6.6% 6.2% 6.9% 7.5% 5.8% 1) Current services revenue is derived from a property tax-related equity agreement with the City of Chino, which ensures property tax equity within all jurisdictional areas served by the District. 2) Secured and current services revenues represent in excess of 92% of property tax-related revenues. 3) Property tax-related revenues are forecast to increase about 7.5% in FY19, compared to an annual average of about 5.8% since FY12.
Chart #1 Chart #3 Property Tax Revenue - Secured Property Tax Revenue by Type $30,000,000 $45,000,000
$40,000,000 $25,000,000 $35,000,000
$30,000,000 $20,000,000 $25,000,000
$15,000,000 $20,000,000
$15,000,000
$10,000,000 $10,000,000
$5,000,000
$5,000,000 $- 2012 2013 2014 2015 2016 2017 2018 2019 Budget Budget
$- Secured Current services Unsecured 2012 2013 2014 2015 2016 2017 2018 2019 Utility (Unitary) Prior and Penalty Homeowners' Exemption Budget Budget Secured Supplemental Weed Abatement
Chart #2 Chart #4 Total Property Tax Revenue FY19 Property Tax Revenue Mix $45,000,000
$40,000,000
$35,000,000
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$- 2012 2013 2014 2015 2016 2017 2018 2019 Budget Budget
Secured Current services Unsecured Secured Current services Unsecured Utility (Unitary) Prior and Penalty Homeowners' Exemption Utility (Unitary) Prior and Penalty Homeowners' Exemption Supplemental Weed Abatement Supplemental Weed Abatement
98 CHINO VALLEY FIRE DISTRICT All Other Revenues Multi-Year Budget Trend
2018 2019 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual Amended Original Amount Amount Amount Amount Amount Amount Budget Budget Fund: 100 - General Fund 2012 2013 2014 2015 2016 2017 2018 2019 Revenues All Other Revenues 4200 Permit and inspection fees $ 365,943 $ 689,906 $ 654,908 $ 802,880 $ 700,811 $ 760,409 $ 900,000 $ 1,200,000 4120 Reimbursement - dispatch 77,236 ------4220 Mutual aid recoveries 49,046 79,783 199,425 401,306 851,567 801,493 830,000 500,000 4245 Interest revenue 85,155 99,429 115,139 154,734 195,501 130,163 120,000 130,000 4225 Grants 53,332 34,432 196,517 74,005 35,423 30,397 30,000 30,000 All Other 189,253 104,336 134,861 211,977 152,485 139,974 99,000 129,000 Total All Other Revenues $ 819,965 $ 1,007,886 $ 1,300,850 $ 1,644,902 $ 1,935,787 $ 1,862,436 $ 1,979,000 $ 1,989,000
Comments: 1) Mutual aid recoveries are derived from out-of-area responses to reimbursable incidents. Although somewhat consistent over the last three years, it is difficult to reasonably predict next year's recoveries. Therefore, the FY19 amount has been budgeted conservatively. 2) User fees were increased in FY18, and the FY19 Budget is based on trend.
Chart #1 Chart #2 Total All Other Revenues Mix - All Other Revenues $2,500,000 100%
90%
80% $2,000,000 70%
60% $1,500,000 50%
40%
$1,000,000 30%
20%
10% $500,000 0% 2012 2013 2014 2015 2016 2017 2018 2019 Permit and inspection fees Reimbursement - dispatch services $- 2012 2013 2014 2015 2016 2017 2018 2019 Mutual aid recoveries Grants Total All Other Revenues Interest revenue All Other
99 CHINO VALLEY FIRE DISTRICT Salary & Benefits Expenditures Multi-Year Budget Trend
2018 2019 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual Amended Original Amount* Amount Amount Amount Amount Amount Budget Budget Fund: 100 - General Fund 2012 2013 2014 2015 2016 2017 2018 Budget 2019 Budget Expenditures 6000 - Salaries and benefits 6010 Salaries regular $ 12,295,950 $ 12,184,688 $ 12,007,808 $ 12,401,096 $ 13,604,856 $ 14,672,732 $ 15,509,684 $ 17,610,529 6015 Salaries - part time 120,387 130,344 119,560 72,158 84,649 97,448 103,561 127,933 6050 Special compensation 566,935 596,983 592,012 610,549 637,580 644,666 644,911 689,316 Regular Pay 12,983,272 12,912,015 12,719,380 13,083,803 14,327,085 15,414,846 16,258,156 18,427,778 6035 Coverage - training and support 433,301 223,804 354,570 317,618 441,228 574,087 456,630 634,658 6036 Coverage - emergency response and leave 2,762,734 3,068,356 3,717,483 3,742,254 3,990,535 4,677,292 4,870,640 3,318,110 6037 Coverage - worker's compensation 202,250 154,087 128,106 237,214 195,670 234,549 350,000 300,000 Total Coverage Pay 3,398,285 3,446,247 4,200,159 4,297,086 4,627,433 5,485,928 5,677,270 4,252,768 6125 PERS retirement 4,699,658 4,347,876 4,343,706 3,955,642 4,104,162 4,283,042 5,017,763 5,436,499 6220 Health and dental insurance 2,047,594 2,051,359 2,044,146 2,201,718 2,425,680 2,535,984 2,745,817 3,123,199 6030 Uniform allowance 47,806 45,696 36,274 43,508 39,799 45,001 45,982 47,350 6040 Call back or standby 7,143 7,068 6,723 6,675 8,194 9,074 9,490 9,490 6045 Separation payments 161,543 406,520 198,890 100,221 19,399 515,440 82,000 331,506 6090 Annual leave buyback 164,102 313,381 428,099 292,111 354,519 607,888 440,000 500,000 6130 Survivor's benefits 3,113 9,226 9,954 10,226 8,488 10,050 10,416 10,496 6210 Long term disability 16,728 17,493 13,313 13,604 17,021 19,147 23,875 26,524 6215 Unemployment insurance 32,214 29,097 26,496 25,328 25,527 21,244 20,433 17,892 6225 Social security medicare 209,522 215,262 229,549 241,184 264,950 300,219 315,587 271,443 6230 State disability insurance 20,019 18,489 17,586 16,069 18,720 21,908 21,059 25,417 6235 Worker's compensation expense 654,817 171,229 851,443 719,239 372,533 717,698 731,300 700,000 6240 Life insurance 74,546 77,448 72,197 73,134 77,567 76,571 78,297 83,990 6318 Deferred comp benefit 58,467 55,632 52,813 60,165 62,736 66,182 66,000 427,800 6350 Tuition reimbursement 15,881 20,296 20,437 15,993 11,773 19,724 23,200 62,500 All Other Pay & Benefits 1,465,901 1,386,837 1,963,774 1,617,457 1,281,226 2,430,146 1,867,639 2,514,408 Account Classification Total: 6000 - Salaries and benefits $ 24,594,710 $ 24,144,334 $ 25,271,165 $ 25,155,706 $ 26,765,586 $ 30,149,946 $ 31,566,645 $ 33,754,652
*Excluding one-time PERS Side Fund payoff of $4.75 million. Comments: 1) Coverage pay is projected lower in FY19 due to the assumption of fewer open fire personnel positions next fiscal year, while regular pay is projected higher due to the lower vacancy rate, combined with known salary adjustments. 2) PERS retirement costs increasing due to policy changes resulting in accelerated funding or liabilities. 3) Health and dental insurance and deferred compensation increases associated with negotiated benefit increases.
Chart #1 Chart #3 Salary & Benefit Expenditures % of Total Sal. & Bene. Expenditures 20,000,000 100%
18,000,000 90%
16,000,000 80%
14,000,000 70%
12,000,000 60%
10,000,000 50%
8,000,000 40%
6,000,000 30%
4,000,000 20%
2,000,000 10%
- 0% 2012 2013 2014 2015 2016 2017 2018 2019 2012 2013 2014 2015 2016 2017 2018 2019 Budget Budget Budget Budget Regular Pay Total Coverage Pay PERS retirement Regular Pay Total Coverage Pay PERS retirement Health and dental insurance All Other Pay & Benefits Health and dental insurance All Other Pay & Benefits
Chart #2 Chart #4 40,000,000 Total Expenditures Cummulative % of Sal & Bene. Expenditures 100% 35,000,000 90%
30,000,000 80%
25,000,000 70% 60% 20,000,000 50% 15,000,000 40%
10,000,000 30%
5,000,000 20% 10% - 2012 2013 2014 2015 2016 2017 2018 2019 0% Budget Budget 2012 2013 2014 2015 2016 2017 2018 Budget 2019 Budget
Regular Pay Total Coverage Pay PERS retirement Regular Pay Total Coverage Pay PERS retirement Health and dental insurance All Other Pay & Benefits Health and dental insurance All Other Pay & Benefits
100 CHINO VALLEY FIRE DISTRICT Non-Payroll Expenditures Multi-Year Budget Trend
2018 2019 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Actual 2017 Actual Amended Original Amount* Amount Amount Amount** Amount** Amount Budget Budget Fund: 100 - General Fund 2012 2013 2014 2015 2016 2017 2018 Budget 2019 Budget Expenditures 7000 - Services and supplies 7025 Clothing $ 24,879 $ 301,209 $ 24,546 $ 134,076 $ 76,009 $ 168,652 $ 132,090 $ 647,521 7035 Telephone 217,480 202,533 205,017 219,685 225,357 239,475 254,460 256,620 7042 Cellular phones 19,384 18,294 22,754 35,480 45,232 47,178 54,960 53,060 7043 Electronic equipment maintenance 188,312 172,485 168,664 211,044 172,613 197,005 251,423 262,124 7070 Food 10,632 4,516 7,649 4,505 12,966 11,208 18,900 16,000 7075 Memberships 10,516 13,162 12,204 15,506 15,406 17,810 27,513 30,503 7080 Publications 2,896 3,797 5,300 5,454 6,699 6,463 12,207 9,892 7085 Legal postings 821 1,274 1,629 2,580 1,217 2,208 5,500 5,750 7120 Small tools and equipment 163,524 96,088 78,915 87,143 128,232 137,784 122,991 165,632 7125 Inventory equipment 82,196 56,344 88,907 185,173 82,363 58,335 79,657 68,975 7130 Non-inventory equipment 70,668 59,242 165,534 222,532 331,654 188,441 358,597 326,334 7135 Special department expenses 24,397 33,749 25,952 24,610 67,061 58,525 89,838 85,375 7140 Training 141,392 101,907 102,793 103,653 131,575 160,111 324,940 336,540 7180 Utilities 234,128 246,125 252,074 265,263 244,274 241,466 241,524 262,680 7250 General liability insurance 128,748 128,558 127,183 117,937 106,781 113,068 157,300 175,000 7305 Office supplies 47,567 30,198 32,897 30,960 27,559 40,727 59,000 47,500 7310 Postage 7,824 10,185 9,463 9,356 9,292 9,721 11,000 11,000 7323 Printing 17,775 21,639 21,458 15,078 11,050 10,386 30,600 37,400 7405 Services - auditing 2,791 18,915 15,920 11,120 23,020 17,520 17,000 18,500 7415 County services 385,737 173,864 372,083 227,568 361,644 266,268 241,500 403,575 7440 Services - legal 70,464 115,422 190,725 156,579 129,846 76,499 300,000 300,000 7445 Services - dispatch 455,853 523,961 532,943 534,990 563,376 591,027 650,000 675,000 7450 Services - other 758,570 645,344 608,356 970,868 753,844 677,073 1,110,600 1,120,593 7515 Kitchen and dining expense 2,839 ------7525 Laundry and dry cleaning 519 ------7535 General household expense 32,269 26,811 30,843 29,183 29,429 38,230 36,000 38,400 7540 Medical supplies 44,078 49,821 51,288 68,715 89,475 88,622 95,000 137,900 7550 Vehicle maintenance 405,998 329,177 355,577 400,264 454,113 470,717 499,972 500,000 7555 Equipment maintenance 54,659 83,167 75,836 54,499 63,775 65,776 124,140 100,300 7560 Fuel 171,273 141,405 156,660 122,842 118,967 148,622 180,000 200,000 7570 Structure maintenance 126,104 123,988 232,596 199,309 202,785 399,600 335,570 293,230 7597 Structure rent/lease 5,034 23,316 20,304 18,840 18,936 3,152 - - Total Services and supplies $ 3,909,327 $ 3,756,496 $ 3,996,070 $ 4,484,812 $ 4,504,550 $ 4,551,669 $ 5,822,282 $ 6,585,404
8000 - Capital outlay 8805 Capital - land $ - $ - $ - $ - $ 675,000 $ - $ - $ - 8830 Capital - structure improvements 28,635 5,880 71,331 56,041 1,379,117 8,650 510,000 88,000 8840 Capital - equipment 195,412 18,697 19,432 806,495 175,313 239,234 322,226 434,634 8850 Capital - vehicles - 53,223 67,664 378,632 975,372 2,019,360 701,100 986,700 8970 Capital - lease purchase equipment - 224,924 177,447 (402,372) - - - Total Capital outlay $ 224,047 $ 77,800 $ 383,351 $ 1,418,615 $ 2,802,430 $ 2,267,244 $ 1,533,326 $ 1,509,334
*Excluding one-time PERS Side Fund payoff of $4.75 million **Reallocated to either Services and supplies or Capital Outlay for purposes of comparative presentation Comments: Services and supplies are projected to increase by about 13%, primarily to due the triennial purchase of Class B uniforms and five-year replacement of firefighther safety clothing, as well as bi-annual county services election costs. Chart #1 Chart #2 Services, Supplies & Capital Expenditures Total Non-Payroll Expenditures $7,000,000 $10,000,000
$9,000,000 $6,000,000 $8,000,000
$5,000,000 $7,000,000
$6,000,000 $4,000,000 $5,000,000
$3,000,000 $4,000,000
$3,000,000 $2,000,000 $2,000,000
$1,000,000 $1,000,000
$- $- 2012 2013 2014 2015 2016 2017 2018 2019 2012 2013 2014 2015 2016 2017 2018 2019 Budget Budget Budget Budget Total Services and supplies Total Capital outlay Total Services and supplies Total Capital outlay
101 CHINO VALLEY FIRE DISTRICT Total Staffing Multi-Year Budget Trend
FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 Positions Positions Positions Positions Positions Positions Positions Positions 2012 2013 2014 2015 2016 2017 2018 Budget 2019 Budget Full-Time Staffing 129.0 129.0 129.0 133.0 138.0 138.0 141.0 141.0 Part-Time Staffing 3.0 3.0 3.0 3.0 2.3 2.3 2.3 2.3
Total FTE Staffing 132.0 132.0 132.0 136.0 140.3 140.3 143.3 143.3
Comments: 1) The District added three FTE positions in FY18: two administrative battalion chiefs, and a fire marshal. 2) No new personnel are included in the FY19 budget.
Chart #1 Chart #2 Total Full-Time Equivalent Staffing Total Staffing 160.0 160.0
140.0 140.0
120.0 120.0
100.0 100.0
80.0 80.0
60.0 60.0
40.0 40.0 20.0 20.0 - - 2012 2013 2014 2015 2016 2017 2018 2019 2012 2013 2014 2015 2016 2017 2018 2019 Budget Budget Part-Time Staffing Full-Time Staffing Total FTE Staffing Budget Budget
102 GLOSSARY INFORMATION
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104 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Glossary of Terms
Account - A formal record that represents, in monetary units, resources, claims to resources, transactions or other events that result in changes to those resources and claims.
Accounts Payable - Amounts owed for goods or services.
Accounts Receivable - Amounts due to the District.
Additional Discretionary Contribution - Amount(s) contributed to pension plan beyond the statutorially required employer minimum amount(s).
Advanced Life Support - A higher level of emergency medical care, usually provided by paramedics. Typically includes invasive techniques such as IV therapy, intubation, and/or drug administration.
Allocation - A sum of money alloted for a specific use, or a systematic distribution of costs between and among benefitting cost centers, departments, projects, etc.
Annually Required Contribution - Actuarially determined annual amount due for obligations such as pension and post-retirement health plans.
Apparatus - Vehicles for fighting or extinguishing fire, or for use in emergency medical response.
Appropriations - Funds set aside by formal action for specific use.
Asset - A financial resource, including cash, accounts receivable, and deposits or prepayments.
Automatic Aid - Contractual agreement between two agencies, communities or departments to provide assistance with the nearest available resource to the incident without regard to jurisdictional boundaries.
Automatic Vehicle Location - A means for automatically determining and transmitting the geographic location of a vehicle.
Basic Life Support - Emergency cardiopulmonary resuscitation; control of bleeding; treatment of shock and poisoning; stabilization of injuries and wounds; and basic first aid.
105 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Glossary of Terms
Bi-annual - Every two years.
Budget - Financial plan that serves as an estimate of future revenues and expenditures.
Carryover (Rollover) - The transfer of budgeted revenue or expenditure from one fiscal year to another, generally due the anticipation of receipt or expenditure of funds in one year, which is not executed prior to year-end.
Conflagration - A large and destructive fire that threatens human life, animal life, health, and/or property. It may also be described as a blaze or simply a large fire. A conflagration can begin accidentally, be naturally caused (wildfire), or intentionally created (arson).
Deficit - Operating expenditures in excess of operating revenues within a financial reporting period.
Depreciation - Depreciation reflects the wear and tear on a capital asset over it's useful life. CVFD utilizes the straight line method of depreciation. Front line apparatus is depreciated over 15 years, while equipment is depreciated over 5 years. Buildings and improvements other than buildings are depreciated over 30 years.
Discount Rate - Expected long-term rate of return on investment assets for pension and other similar obligations.
Dwelling - A building, house or other place of shelter where people live.
Encumbrance - Legal obligation or commitment of funds not yet expended, typically committed through a purchase order.
Estimate - A projection or forecast, generally based on the use of historical data, assumptions, forecasts, etc.
Expenditure - Payment, either in cash, by assuming a liability, or by surrendering an asset.
Emergency Medical Technician - Specially trained and licensed healthcare professional certified to give emergency medical care to patients before they reach a healthcare facility. May provide basic life support services.
106 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Glossary of Terms
First Responder - Person with specialized training who is among the first to arrive and provide assistance at the scene of an emergency, such as an accident or natural disaster. First responders include paramedics, emergency medical technicians, firefighters, police officers, and other trained professionals.
Fiscal Year - Period of 12 consecutive months chosen by an entity as its accounting period, which may or may not be a calendar year. CVFD's fiscal year ends June 30.
Fixed (Capital) Asset - Any tangible asset with a life of more than one year, used in an entity's operations.
Front-Line - Primary use vehicles or apparatus.
Fund Accounting - Method of accounting and presentation whereby assets and liabilities are grouped according to the purpose for which they are to be used. Generally used by government entities and not- for-profits.
Fund Balance - The difference between General fund assets and liabilities. Classifications of fund balance include: nonspendable, restricted, committed, assigned and unassigned.
General Fund - Because the District provides only fire protection services, all resources are accounted for in a single general fund.
Generally Accepted Accounting Principles (GAAP) - Conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. The highest level of such principles are set by the Financial Accounting Standards Board (FASB).
Governmental Accounting Standards Board (GASB) - Entity that has authority to establish standards of financial reporting for all units of government.
Hazard - Danger, risk, peril or threat.
Jurisdiction - Power or right of a legal or political agency to exercise its authority over a person, subject matter, or territory.
107 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Glossary of Terms
Liability - Debts or obligations owed by one entity (debtor) to another entity (creditor) payable in money, goods, or services.
Long-Term - Generally matures, extends or applies for more than one year from the current date.
Master Plan - Document which provides basic framework for establishing operating and capital budgets, as well as other financial commitments; intended to guide future growth and development of the District.
Memorandum of Understanding - A legal document outlining the terms and details of an agreement between parties, including each party's requirements and responsibilities.
Modified Accrual Basis - Recognizes revenues when when they becomes both measurable and available to finance expenditures of the current period. Expenditures are recognized when the fund liability is incurred.
Mutual Aid - Organized, coordinated and cooperative reciprocal assistance in which personnel and equipment from participating surrounding fire departments and other appropriate emergency response agencies are utilized for fire or other generally larger scale emergencies.
Occupancies - Within the context of building construction and building codes, occupancy refers to the use, or intended use, of a building, or portion of a building, for the shelter or support of persons, animals or property.
Other Post-Retirement Benefits (OPEB) - Pensions, health care, life insurance and other benefits that are provided by an employer to retirees, their dependents, or survivors.
Paramedic - Healthcare professional, specially trained and licensed to provide emergency medical services, including advanced life support.
Pension Cost Sharing - Agreement or other arrangement whereby pension plan participants agree to pay some portion of pension costs beyond that which is statutorially required of the participant.
Projection - Prospective financial statements that include one or more hypothetical assumptions.
108 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Glossary of Terms
Purchase Order - Written, legally binding promise to pay for goods or services.
Reserves - Generally synonomous with unassigned Fund balance. Connotes sufficient cash and other liquid assets available to meet ongoing expenditures while providing for some additional funds to be available for contingency purposes.
Resolution - Formal approval of an action or policy, typically memorialized in written form.
Revenues - Sales of products, merchandise, and services; and earnings from taxes, interest, dividends and rents.
Reserve Unit - Back-up apparatus or other vehicle available to be placed in service if additional units are required and/or a primary vehicle or apparatus is out of service for repairs or other reasons.
Standards of Cover - A comprehensive system for analyzing resource deployment, to determine whether a fire department is properly deployed to meet its community’s risks and expectations.
Short-Term - Current; ordinarily due within one year.
Succession Development or Succession Planning - The intentional act of developing and training internal people with the potential to fill key technical, managerial and leadership positions.
Suppression - Control and extinguishment of fire.
Surplus - Excess of operating revenues over operating expenses within a financial reporting period.
Tax - Charge levied by a governmental unit on income, consumption, wealth, or other basis.
Triennial - Every three years.
Turnouts - Personal protective clothing worn by fire personnel.
Unfunded Actuarial Liability - Amounts owed for prior service obligations based on retirement or post-retirement benefit promises to current and former employees, as well as retirees.
109 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Glossary of Terms
Unincorporated - Geographical areas outside the jurisdictional boundaries of incorporated cities.
Wildland Urban Interface - Well-defined development presses up against or is immediately adjacent to open expanses of vegetation.
110 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Glossary of Acronyms
AC - Alternating Current ACLS - Advanced Cardiac Life Support ADMIN - Administration AED - Automated External Defibrillator AFFF - Aqueous Film Forming Foam AFG - Assistance to Firefighters Grant AFSS - Administrative Fire Service Section ALEERT - Advanced Law Enforcement Rapid Response Training ALS - Advanced Life Support APA - American Payroll Association ARC - Annual Required Contribution ATV - All Terrain Vehicle AVL - Automatic Vehicle Location A/V (AV) - Audio-Visual BA - Breathing Apparatus BBK - Best, Best & Krieger B/C (BC) - Battalion Chief BK - Bendix King BTLS - Basic Trauma Life Support CA - California CAD - Computer Aided Dispatch Cal Fire - California Department of Forrestry and Fire Protection CalPELRA - California Public Employees Labor Relations Association CalPERS - California Public Employees Retirement System CBRN - Chemical, biological, radiological and nuclear CCAI - California Conference of Arson Investigators
111 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Glossary of Acronyms
CCAC - City Clerk's Association of California CCC - California Conservation Corp. CD - Compact Disc CDF - California Department of Forestry CE - Professional Continuing Education CEMO - California Emergency Management Organization CESA - California Emergency Services Association CFCA - California Fire Chief's Association CFED - California Fire, EMS and Disaster CFPI - California Fire Prevention Investigators CFPO - California Fire Prevention Officers CHO - County Radio Designation for Chino Valley Fire District CICCS - California Incident Command Certification System CLO - Community Liaison Officer CMTA - California Municipal Treasurer's Association COB - Clerk of the Board CPAP - Continuous Positive Airway Pressure CPR - Cardiac Pulmonary Resuscitation CPS - Cooperative Personnel Services CPSA - California Peer Support Association CRR - Community Risk Reduction CSDA - California Special District's Association CSMFO - California Society of Municipal Finance Officer's Association CSTI - California State Training Institute CUPA - California Unified Program Agency CVIFD (CVFD) - Chino Valley Independent Fire District
112 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Glossary of Acronyms
DC - Deputy Chief DECON - Decontamination DEHS - Department Environmental Health Services DFM - Deputy Fire Marshal DI - Deionized Water Systems DMV - Department of Motor Vehicles DVD - Digital Video Disk EAP - Employee Assistance Program ECG or EKG - Electrocardiogram EMS - Emergency Medical Services EMT - Emergency Medical Technician EPCR - Electronic Patient Care Record System ERP - Enterprise Resource Planning System ES- Emergency Services ESP - Electronic Speech Projection EVOC - Emergency Vehicle Operators Center FAIRA - Fire Agencies Insurance Risk Authority FC - Fire Chief FD - Fire District or Finance Director FDAC - Fire District Assocation of California FDC - Fire Department Connection FDIC - Fire Department Instructor's Conference FEMA - Federal Emergency Management Administration FERC - Fire and Emergency Services Response Commission FF - Fire Fighter FFC - Federation of Fire Chaplains
113 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Glossary of Acronyms
FF&E - Furniture, Fixtures & Equipment FP - Fire Prevention FPO - Fire Prevention Officer FPI - Fire Prevention Institute FRO - First Responder Operational FRO-NBC - First Responder Operational Nuclear Biological Chemical FTE - Full-Time Equivalent FY or FYE- Fiscal Year or Fiscal Year Ending GASB - Government Accounting Standards Board GFOA - Government Finance Officers Association GIS - Geographical Information Mapping System GPS - Global Positioning System Haz Mat (or HM) - Hazardous Materials HEP - Hepatitis HR - Human Resources HT - Handi-Talkie HVAC - Heating, Ventilating and Air Conditioning System IAFC - International Association of Fire Chiefs IAFF - International Association of Fire Fighters ICBO - International Conference of Building Officials ICC - International Code Council ICEMA - Inland Counties Emergency Medical Agency ICHIEFS - International Fire Chiefs Association ICISF - International Critical Incident Stress Foundation ICPC - International Conference of Police Chaplains ICS - Incident Command System
114 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Glossary of Acronyms
ID - Identification IEFEA - Inland Empire Fire Explorer Association IFCI - International Fire Code Institute IFSTA - International Fire Service Training Assocation IPMA - Inter Personal Management Association IT - Information Technology IV - Intravenous JEMS - Journal of Emergency Medical Services JPA - Joint Powers Authority LAFCO - Local Agency Formation Commission LCW - Liebert Cassidy Whitmore LPG - Liquid, Propane and Gas MCI - Mass Casualty Incident MDC - Mobile Data Computer ME - Medic Engine MHZ/Mghz - Megahertz MI - Myocardial Infarction MIG - Metal Inert Gas MOU - Memorandum of Understanding MSA - Mine Safety Apparatus MT - Medic Truck
MVI - Multi-Victim Incident
MVV - Mission, Vision and Values Statement
NCCDAT - National Center for Chaplain Development NEAT - Neighborhood Emergency Action Team NFA - National Fire Academy
115 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Glossary of Acronyms
NFCSS - National Fire Code Subscription Service NFDR - National Fire Danger Rating NFPA - National Fire Protection Association NFSA - National Fire Sprinkler Association NIOA - National Information Officers Association NTN - National Testing Network NWCG - National Wildfire Coordinating Group OES - Office of Emergency Services OPEB - Other Post Employment Benefits OSB - Oriented Strand Board OSHA - Occupational Safety and Health Administration OT - Overtime PALS - Pediatric Advanced Life Support PARMA - Public Agencies Risk Management Association PAS - Personnel Accountability System PC - Penal Code or Personal Computer PDSI - Principal Decision Systems International PERLAC - Public Employer Labor Relations Association of California PERS - California Public Employee Retirement System PERSPAC - Public Employee Retirement System Political Action Committee PIO - Public Information Officer PIMS - Property Information Management System PIN - Personal Identification Number PUB ED - Public Education PRJ - Public Retirement Journal RIC - Rapid Intervention Crew
116 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Glossary of Acronyms
RDA - Redevelopment Agency RMS - Record Management System ROSC - Return of Spontaneous Circulation QI - Quality Improvement SAC - Systems Advisory Committee for Inland Counties Emergency Medical Agency SB - San Bernardino SB 90 - Senate Bill 90, Mandated Costs SBCHMRA - San Bernardino County Hazardous Material Responders Association SBCTOA - San Bernardino County Training Officer's Association SBSO - San Bernardino County Sheriff's Office SCA - Sudden Cardiac Arrest SCAQMD - Southern California Air Quality Management District SCBA - Self-Contained Breathing Apparatus SCCA - Southern California Chaplains Association SDRMA - Special Districts Risk Management Association SHARPS - Biomedical Waste Such as Syringes and Injection Devices SHRM - Society of Human Resource Managers SIDS - Sudden Infant Death Syndrome SOC - Standards of Cover Assessment SOLAR - San Bernardino, Orange, Los Angeles and Riverside County SPAM - Unsoliciated or Unwanted Electronic Messages SS - Support Services STEMI - ST-Elevation Myocardial Infarction SWR - Swift Water Rescue TB - Tuberculosis TC - Training Center
117 CHINO VALLEY FIRE DISTRICT 2018-19 Original Budget Glossary of Acronyms
TEWG - Terrorism Early Warning Group TFT - Task Force Tip TLVJ - Translargyngeal Ventilation Device TLO - Terrorism Liaison Officer TO - Training Officer TRA- Tax Rate Area UAL - Unfunded Actuarial Liability UBC- Uniform Building Code UFC - Uniform Fire Code UHF - Ultra High Frequency US - United States USAR/US&R - Urban Search and Rescue U&E - Uniform & Equipment VHF - Very High Frequency VOIP - Voice Over Internet Protocol WAN- Wide Area Network WEHAT - West End Hazardous Materials Team WMD - Weapons of Mass Destruction WT - Water Tender
118 For additional information, please visit our website at www.cvifd.org.
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