MiWuk / Sugar Pine Fire Protection*

Recommendations 7

• R1
  (d)- Parochial attitudes are a barrier to change. The MWSPFPD is the only District/County station. This arrangement has proven to be beneficial to the District and County. Station 77 provides 24 hour coverage to county responsible areas on a daily basis. The District is provided a county owned apparatus, maintenance and upkeep of said piece of equipment, annual physicals of all county volunteers with which all District personnel are affiliated, all Personal Protective Equipment (PPE) and some other minor benefits. With proper facilitation of the County Fire, this agreement will work well for both entities. Prior to July 2010 this district's future was unclear as funding was to cease with the sunset of a benefit assessment and parcel tax. The residents of this community had the forethought to approve a new benefit assessment thus securing continued participation in the county. MWSPFPD's Fireboard has been fiscally responsible with District funds and has sponsored numerous improvements since that time. Completion of Station 77 was the main priority. Fire personnel housing, a training facility, development of a local Emergency Operations Center (EOC), and providing a community center are just a few projects completed. Utilization of programs provided by the CDC, GSA and County Probation has availed opportunities to the district that have stretched district funds and allowed for improved firefighter safety, community services and standardization with other fire agencies. The training facility has provided County Fire, USFS and independent instructors to teach other firefighting courses which are made available to all fire personnel. Station 77 is the only fire station on the Hwy 108 corridor. It has been used as a warming center during winter storms and with next years budget a stand-by generator will ensure this service. MWSPFPD's call volume is primarily to county calls (3 county calls for every district call). Responding to auto accidents where extrication may be involved provides the county with rapid response in the high country. District personnel are trained Emergency Medical Technicians (EMT) which elevates the level of service for medical responses. This year the MWSPFPD hosted and provided a coordinator to facilitate the Joint Basic Fire Academy (JBFA). The purpose of the JBFA is to standardize and coordinate training of new volunteer firefighters. This has been the first time the district has been able to provide a lead role and from critiques the overall consensus was that this year's academy format was raised to a higher level. The coordinator emphasized a Para-military concept and volunteers were exposed to a true fire service atmosphere. R4 - Participate in the Tuolumne County Fire and First Responder Study. MWSPFPD has been participating in the study since it was formed by the County Administrative Officer (CAO). When the study started the district had just been successful with the passing of a benefit assessment that secured funding for the improvements that have taken place over the last year. Convincing local residents that approving the benefit assessment to retain a paid fire station and still maintain an agreement with County Fire was in the district's best interest. It was difficult as the financial burden was being placed on the district's homeowners and county residents were receiving the service with no monetary buy in. This process was successful because the district made every effort to educate the residents with the pros and cons of a paid fire station and results have validated the districts existence. Community involvement includes the Mi-Wuk/Sugar Pine Fire Protection District Auxiliary (MWSPFPDA) which has over 250 memberships. Monthly meetings provide a venue to educate residents with issues that affect the District. Special emergency equipment that the District's current budget cannot afford is often funded through monies collected by the auxiliary. Pancake breakfasts, spaghetti feeds and other special events generate these needed funds and are facilitated by these volunteers. MWSPFPDA has been a major contributing factor towards this districts development. The Mi-Wuk Homeowners Association (MAHA) also has close ties with the fire district. Quarterly the district is provided the opportunity to reach out to the community by contributing an article in the "Smoke Signals". This quarterly issued pamphlet is distributed to over 1,000 homeowners in the Mi-Wuk area. Subjects included range from winter preparedness, 4291 code compliance requirements and other safety concerns that are geared specifically for the high country living. R5 (a) - Accessibility of required training for volunteers As mentioned Station 77 provides training through the facility. Twice monthly training is offered. Members from Station 55 (Pinecrest), Station 54 (Long Barn) and Station 72 (THCSD) are invited to attend. A centrally located training facility provides for the easiest means to reach and ensure all high country fire personnel have access to mandatory training and reduces the number of classes an instructor would need to teach. Oversight of this training is coordinated and tracked by a district duty officer that receives additional pay at no cost to the county or other districts. R5 (c) - Centralization of volunteer program under a single leader A centralized program under a single leader is the present status of the county volunteer program. The County pays Cal-Fire to oversee the county volunteers by providing the Assistant County Fire Warden and the County Training Officer of which both are Cal-Fire employees. As stated prior MWSPFPD has availed the district's facility, district paid personnel and district equipment to promote standardized training. The District also rewards volunteers with annual gifts that consist of equipment that improves firefighter safety at a Christmas Party. These gifts are funded through the Mi-Wuk/Sugar Pine Fire Protection District Auxiliary. R6 - Providing a cooperative strategy to improving ISO ratings. MWSPFPD was recently audited by the Insurance Service Office (ISO). Several issues were discovered and will require the district to take corrective actions. Two contributing aspects of the ISO rating are the fire and water systems being provided. Since MWSPFPD secured funding to continue providing fire services to the residents of this community, several improvements have been implemented. The following is a sample list: 1) All paid line personnel are trained to EMT level. 2) Station 77 is a 24 hour, 7 day a week staffed station. 3) Dated first line fire apparatus is being replaced with newer, cost effective equipment. 4) Improved and code compliant firefighting equipment has replaced outdated counterparts to increase firefighter safety. 5) Increased involvement with county/state programs such as JBFA and the Calif. Fire Explorer Program to bolster volunteer staffing. 6) The recent development of the Citizens Assistance and Support Team (CAST) which provides the fire department with support personnel. The District's water supply is a major concern. There are three different water districts within the MWSPFPD's boundaries and coordinating improvements has already begun. Individual and combined cooperative meetings with the water districts have been held. Concerns have been identified and prioritized. Funding, staffing and time are the main hurdles that will need to be overcome in order to act on rectifying and improving the district's water supply. However; the biggest hurdle of joint communication has taken place and improvements will continue. In conclusion, the MWSPFPD supports Standardization of County Fire Assets (personnel and equipment) and continues efforts to provide a supportive and cooperative environment. This district is approximately two square miles in size. The fact that this district responds to Jupiter which is one hour travel time one-way shows a willingness to cooperate in County Fire. District involvement in the current Joint Powers Agreement meetings will continue. Ensuring the District's best interest is the main priority for this community. Mi Wuk/ Sugar Pine Fire Protection District (MWSPFPD)Response to Grand Jury Recommendations regarding Tuolumne County Special Districts July, 2011 Prior to reflecting on the recommendations of the Grand Jury, it is important to note that although the report indicates due diligence in their methodology in that they interviewed elected board members and personnel from all special districts, the Grand Jury never solicited any information from MWSPFPD. R2 - Special Districts should provide orientation to all newly elected members in a timely manner. The MWSPFPD Board President and Fire Chief assume the role of providing orientation for any new members prior to their attendance to their first official board meeting. The board member is provided with the most current policy manual, provided an overview of current issues, given recent minutes from previous meetings which includes both budget and Chief's reports, a tour of the facilities and is instructed about meeting conduct and obligations. The Board member is given some basic information about the Brown Act and instructed about the obligation to get additional in depth training in the Brown Act and ethics/ conflict of interest. R3 - Education on requirements of the Brown Act related to ethics and conflict of interest. As stated in R2 the new board member is provided an in depth orientation about roles and responsibilities. The Fire Chief and Board Members attend California Special District Association and FDAC conferences and bring information back to the board. Board members are informed at every board meeting about the availability of trainings to meet the requirements of ethics and conflict of education classes. With the exception of the newest board member, all board members have attended workshops that have been conducted by either the Tuolumne County Council or the CSDA. The MWSPFPD Board is currently pursuing the use of a private consultant to both advise and provide further training. R4 - Policy and Procedure Manuals The MWSFPD has an updated Policy and Procedure Manual. These are available at the fire station. The Board has maintained a special committee whose task it is to review and update the Policy and Procedure Manual. The committee is a combination of not more than two board members, the Fire Chief, and community members and/or employees. The Committee membership is determined at an annual meeting. The committee reports to the board at each monthly board meeting regarding progress on manual updates. As new policies are developed or old policies revised, the committee presents these to the full board in draft form for review, correction and advisement. Once a final policy is determined the board votes on amending, changing or adding the policy to the manual. The new policies are provided to all board members and maintained in the manuals located at the fire station. The Fire Chief has the responsibility of keeping the board informed about any new laws or concerns which may not be addressed in the policy and procedure manual. The MWSPFPD is about to begin working with a consultant to fully review and update the policy and procedure manual. Their task would be to totally review, reorganize and reformat the current manual. This task would be accomplished through physical review, department interviews and working with a liaison from the district. R5 - All special districts have boundary maps The MWSPFPD regularly reviews its boundaries. As a result of recent efforts to fund the department through a benefit assessment, an engineering study was conducted to refine the maps and look at feasibility of expanding the service area. The consulting agency has the responsibility of providing annual updates for board review. This review was done utilizing Tuolumne County Tax Roles and the current boundary map is up to date. R6 Posting agenda, opportunities for public participation and meeting conduct. The MWSPFPD is particularly aware of the importance of community involvement in Board meetings and decisions. Its regular meeting is conducted once a month on the second Tuesday at 7:00 pm. Local community members are urged to attend. It posts both regular monthly and special board meeting notices at the firehouse, the Mi Wuk Post Office and the bulleting board near Diamond Jims. In addition, the Union Democrat is sent copies of the meeting notices along with the agenda and is published in the newspaper. The fire chief and a board member also attend a monthly luncheon held by the MWSPFPD Auxiliary. This meeting happens the following Wednesday. The auxiliary is informed about decisions, issues, points of information, may ask questions, and sometimes is asked to be a part of board committees. All meetings are conducted with an understanding of Robert's Rules of Order and those required under the Brown Act. Meeting participants are given opportunities to speak at the beginning and the end of both the meeting as stated in the agenda, and the public is asked to comment prior to any board final vote on all items on the agenda. R7 Budget availability and status. The MWSPFPD maintains a budget committee whose charge it is to review the annual budget and review the monthly transactions. This committee makes recommendations to the board about the department's progress on "performance-to-date. The board provides oversight and reviews the budget at each monthly board meeting. A simplified version of the monthly budget status and general ledger is reviewed along with the County provided budget report. Both reports are approved by the board. Copies of the budget are made available at the regular board meetings. The MWSPFPD has committees that provide leadership on specific projects. If there is a special project related to construction or other fire department needs, a special committee is formed to recommend and monitor progress on these projects. This committee is charged to research, recommend, and monitor the progress of these projects. The committee report is placed on the regular monthly agenda as a standing item. Sample copies of agenda and budget are enclosed with this response. MI-WUK/SUGAR PINE FIRE PROTECTION DISTRICT "Providing Quality Emergency Response and Fire Protection for the Public" Posted Saturday, August 6, 2011 NOTICE OF REGULAR MEETING TUESDAY, AUGUST 9, 2011 A REGULAR MEETING of the Board of Directors of the Mi-Wuk / Sugar Pine Fire Protection District will be held on TUESDAY, AUGUST 9, 2011 at 7:00 PM. The location for said meeting will be at the Sugar Pine Fire Station Located at 24247 Highway 108. The AGENDA for said meeting is as follows: 1. See attached as Exhibit "A". NOTE: THE PUBLIC MAY SPEAK TO THE BOARD ABOUT THESE AGENDA ITEMS AS THEY ARE ANNOUNCED. THE BOARD RESERVES THE RIGHT TO PLACE TIME LIMITATIONS, BOTH INDIVIDUAL AND CUMULATIVE. "**" Indicates Board consideration only, with no public comment. LATE AGENDA MATERIAL CAN BE INSPECTED IN THE OFFICE OF THE MI-WUK/SUGAR PINE FIRE PROTECTION DISTRICT AT 24247 HIGHWAY 108, SUGAR PINE CALIFORNIA In accordance with the Americans with Disabilities Act, if you need special assistance (i.e. auxiliary aids or services) in order to participate in this public meeting, please contact the District at (209) 586-5256. Notification 48 hours prior to the start of the meeting will enable the District to make reasonable accommodations to ensure accessibility to this Public meeting. Posted at the Following Locations: • The Double glass doors at the South West side of the Sugar Pine Fire Station 24247 Highway 108 • Mi-Wuk Village Post Office, 20755 Chief Fuller Way, Mi-Wuk Village • Bulletin Board behind Diamond Jim's restaurant, Chief Fuller Way, Mi-Wuk Village P.O. Box 530 • Mi-Wuk Village • California 95346-0530 Telephone: (209) 586-5256 • FAX: (209) 586-0265 REGULAR MEETING AGENDA – Posted SATURDAY, AUGUST 6, 2011 Meeting at 7:00 PM TUESDAY, AUGUST 9, 2011 1. Call To Order: Pledge of Allegiance, Welcome Visitors, and Announcements. 2. Oral Communications: The public may address the Board on any subject not shown on the Agenda. Time allowed is 15 minutes. 3. Approval of Meeting Minutes of July 12, 2011. 4. Approval of Special Meeting Minutes of July 21, 2011 5. Approval of Special Meeting Minutes of August 4, 2011. 6. Written Correspondence: 7. Financial Reports:A. Monthly Operations/Certification Report for June 2011. B. Tuolumne County Budget Status and GL Recap for June 2011. 8. Chief's Report(s): and possible action regarding all matters of operation. 9. Unfinished Business: Business continued from previous meetings for Consideration And Action as Appropriate:A. REGULAR District Standing Committees: Reports etc.1. Budget – President Wagner – Chair 2. Operations/Personnel (By-Laws and Employee Benefits) – Director Bowen-Chair 3. Policies & Procedures (with Manual updates)-Director Welch-Chaira. Draft updates P.O. Box 530 • Mi-Wuk Village • California 95346-0530 Telephone: (209) 586-5256 • FAX: (209) 586-0265 B. SPECIAL REPORTS from President Wagner (or alternate) and Chief Miller regarding Joint Powers Agreement (JPA) meetings with Tuolumne County and other Fire Protection Districts within the county. C. Discussion, Consideration and Action as Appropriate regarding services provided by Crabtree Consulting Services, LLC. D. Discussion, Consideration and Action as Appropriate regarding the District's response to the 2010/2011 Grand Jury Report 10. New Business items for Consideration and Action as Appropriate: A. Discussion, Consideration and Action as Appropriate in regard to the removal of six low property value parcels from the fire assessment rolls for fiscal year 2010/2011. Due to their low property value, regular property taxes would be $10.00 or less per parcel and would be automatically discharged from the property tax rolls by the Tuolumne County Tax Assessor as the amount due is too small to be collected via the property tax system. Those parcel numbers affected are: Parcel Number 046-211-4300 Parcel Number 046-211-4400 Parcel Number 046-222-3400 Parcel Number 046-234-2100 Parcel Number 046-264-1300 Parcel Number 046-264-1400 B. Discussion, Consideration and Action as Appropriate regarding the preparation of a letter from the Mi-Wuk/Sugar Pine Fire Protection District Board of Directors for signature by the president of the Mi-Wuk/Sugar Pine Fire Protection District Board of Directors to the Tuolumne County Auditor/Controller requesting the removal of those parcels (as described in Item 10.A. of this agenda) from the fire assessment rolls. C. Discussion, Consideration and Action as Appropriate regarding repair or replacement of the roof. 1. Budget for repair or replacement. 2. Request a written report from a structural engineer as to how much weight the building will support. D. Discussion, Consideration and Action as Appropriate regarding AB 29 State Responsibility Area Fees. P.O. Box 530 • Mi-Wuk Village • California 95346-0530 Telephone: (209) 586-5256 • FAX: (209) 586-0265 11. Other Business: A. Board Members: (Note: Each member of the Board may report about various matters involving the district. There will be no formal discussion except to ask questions or to refer matters to staff; and no action will be taken unless listed on a subsequent agenda.) B. Audience/Attendee comments. 12. Adjournment. Pursuant to SB 343 Amendment to the Brown Act – any non-confidential writing relating to an agenda item for an open session of a REGULAR meeting this is distributed within 72 hours of the meeting will be available for public inspection and/or no later than the time it is distributed to the members of the body. MONTHLY OPS REPORT & EXPENSE CERTIFICATION MAY 2011 MONTHLY FINDINGS: 1. - As of May 31, 2011 our available balance is $ 287,629.75 as indicated on pages 6 and 7. 2. - Payments to TCPPA (for the station electricity) is charged to us via Journal Entry Transfers by the County - we were billed $ 240.60 for May 2011 (reference top of ) 3. - $744.26 of Regular Salaries on Payroll #10 was posted to Medical Reimbursements by the County - County prepared a Journal Entry to correct on June 29, 2011. 4. - $605.95 which appears as a donation has been determined to be such by the County. 5. - $175.00 appearing as Employee Group Insurance (acct 512210) has been corrected by a Journal Entry in June to Medical Reimbursements (acct 512212). (PC Reports unless otherwise indicated) CHECK BOOK / PETTY CASH CERTIFICATION Report ID pages A. 1. Bank Statement N/A Copy included in certification 2. Check Book N/A B. PAYROLL CERTIFICATION Pages 2 & 3 of 4 pages 1. TIME SHEETS & MWSPFPD PAYROLL CHECK OFF Payroll Recap shown on 2. WARRANT RECONCILIATION REPORT (TCPY003R) 3. PAYROLL REGISTER (PAYOO2) 4. PAYROLL WARRANT RECONCILIATION TO GL WORKSHEET 5. ORGANIZATION BUDGET STATUS (TCGL0012) Agenda Item 5B (Handout) 6. BALANCE AND ACTIVITY REPORT (TCGL0016) 7. MI-WUK SUGAR PINE FIRE PROTECTION DISTRICT - GL RECAP (FISCAL YTD) Agenda Item 5B (Handout) C. PETTY CASH FUND & WARRANT VOUCHER REQUEST(S) & COUNTY CARD CERTIFICATION Pages 4 & 5 1. PETTY CASH VOUCHER REPLENISHMENT REQUESTS 2. BATCH VOUCHER REQUESTS 3. AP ACCOUNT ACTIVITY REPORT (TCAPQ012) 4. ORGANIZATION BUDGET STATUS (TCGL0012) Agenda Item 5B (Handout) 5. MI-WUK SUGAR PINE FIRE PROTECTION DISTRICT - GL RECAP (FISCAL YTD) Agenda Item 5B (Handout) 6. BALANCE AND ACTIVITY REPORT (TCGL0016) 7. TRIAL BALANCE BY FUND (TCGL0008) Copy included in Certification 8. CORRECTING ENTRIES PROCESSED Shown on Mi-Wuk Sugar Pine Fire Protection District Monthly Operations Report Bank Statement: Umpqua Bank P.O. Box 1820, Roseburg, OR 97470-4717 • 1-866-486-7782 • www.umpquabank.com 000 00011 01 PAGE: 1 ACCOUNT: 991878331 05/31/2011 MI WUK SUGAR PINE FIRE PROTECTION DISTRICT 3,802 P O BOX 530 MI WUK VLG, CA 95346-0530 ||||| 29-6 0 0 ===== BUSINESS CHECKING ACCOUNT 991878331 ===== MINIMUM BALANCE 429.97 LAST STATEMENT 04/29/11 531.44 AVERAGE BALANCE 582.23 1 CREDITS 633.15 6 DEBITS 734.62 THIS STATEMENT 05/31/11 429.97 ----- DEPOSITS ----- REF #.....DATE.....AMOUNT REF #.....DATE.....AMOUNT REF #.....DATE.....AMOUNT 05/05 633.15 ✓ ----- CHECKS ----- CHECK #..DATE.....AMOUNT CHECK #..DATE.....AMOUNT CHECK #..DATE.....AMOUNT 1023 05/04 50.97 ✓ 1025 05/11 225.00 ✓ 1027 05/10 300.15 ✓ 1024 05/04 20.00 ✓ 1026 05/12 94.50 1028 05/26 44.00 --- ITEMIZATION OF OVERDRAFT AND RETURNED ITEM FEES - - - TOTAL FOR TOTAL THIS PERIOD YEAR TO DATE 0 00 ✓ 05 01 ✓ FEES: .00 .00 TEM FEES: .00 .00 0 1010 ✓ DAILY BALANCE 0 1020 ✓ D. 0 1030 ✓ 0 1032 ✓ 0 1033 ✓ 0 06 ✓ below 5/31/11 remarked 6/1/11 LL MONTH END May 31, 2011 PETTY CASH FUND - CHECK BOOK BALANCE RECAP Check Number Date Description Expense Type Amount Running Total CK Book Bal (Deposits) / Credits UMPQUA BANK 425.13 *** Outstanding Checks Recap: 1025 5/3/11 Dept. of Gen. Svcas Crews Quarters (225.00) 200.13 5/4/11 Deposit 833.28 633.15 1026 5/6/11 Myers, Stevens, & Toohey Life Insurance (94.50) 738.78 1027 5/6/11 The Union Democrat Surplus Prop ad (300.15) 438.63 1028 5/23/11 Postmaster Stamps (44.00) 394.63 1029 5/26/11 Hub 3 Networks Communications (20.00) 374.63 1030 5/30/11 Golden State Cellular Ls Eq- Phone (50.90) 323.73 1031 5/30/11 Void 323.73 1032 5/30/11 The Union Democrat Notice of Public Heart (121.13) 202.60 1033 5/31/11 FDAC 2011/2012 Dues (88.00) 114.60 114.60 114.60 114.60 Totals $ (943.68) $ 633.15 Net $ (310.53) 531.44 (106.31) Less Last Month Outstanding Checks Beginning check book Adj. Balance $ 425.13 Month End Check book Balance per Umpqua Bank Statement $ 429.97 $ (315.37) $ 114.60 OUTSTANDING CHECKS CK BK BAL CK Book Bal. Notes: Prepared and Certified By: Linda Clark As of Date: May 31, 2011 PAYROLL RECAP: [MWSPFPD PAYROLL CHECK OFF inc Training $]: Pay Period END Gross Amt. Emp paid @ $5 each TC Code: Number 8 09-Apr-11 15-Apr 012 Reg., 015 Relief, 050 Vac, 052 Sick, 157 Fire Incnt Claim Costs Calc. $ - $ - Number 9 23-Apr-11 29-Apr Claim Costs Calc. $ - $ - 0 Total $ - $ - Period Start Date: 24-Apr-11 07-May-11 9,812.52 4,786.71 pay Period TC Payroll Register: (9,994.02) Number 10 Difference (1) (181.50) 8 ** Claim Costs Calc. $ 40.00 Pay Date 13-May-11 08-May-11 21-May-11 6,715.67 Claim Costs to be TC Payroll Register: (6,965.67) Billed Next Month 11 Difference (2) (250.00) 6 $ - Claim Costs Calc. $ 30.00 Pay Date 27-May-11 22-May-11 04-Jun-11 6,779.62 Claim Costs to be TC Payroll Register: (7,029.62) Billed Next Month 7 12 Difference (3) (250.00) $ - Claim Costs Calc. $ - TC charges Nxt Mo $ - Calc Claim Costs $ 70.00 $ 70.00 $ - Difference Sum of the Differences (681.50) 14 Emp claims calculated % split calculated from the Balance & Activity Rpt TGL0016 End: 07-May-11 21-May-11 04-Jun-11 TC Code: 10 12 511110 3,820.41 4,267.58 511150 TC Adj 744.26 TC Fire/Unif 511160 OT 341.55 483.10 TOT $ 4,906.22 $ 6,715.67 50% 70% Diff 1 (181.50) 07-May-11 50% payroll # 10 181.50 R Darling - PERS Exempt Diff 2 (250.00) 21-May-11 100% payroll # 250.00 Chief's medical Diff 3 (250.00) 04-Jun-11 70% payroll # 12 250.00 Chief's medical 1020 04/11/11 The Union Democrat 204 500 527110 300.15 1021 04/18/11 Myers-Stevens & Toohey 204 500 512225 94.50 1022 04/20/11 TUD 204 500 529210 173.58 1023 04/27/11 Golden State Cellular 204 500 527220 50.97 1024 04/27/11 Hub 3 Networks 204 500 521310 20.00 1025 05/03/11 Dept. of General Services 204 500 542273 225.00 1026 05/06/11 Myers-Stevens & Toohey 204 500 512225 94.50 1027 05/06/11 The Union Democrat Warrant Voucher Request Recap May-11 Date TC Paid Check Number PAYEE DEP ACCT AMT 04/11 433564 State Compensation Fund 204 500 512310 1,751.67 05/18/11 434153 Zak's Auto Shack 204 500 522120 17.04 " Split 204 500 529110 652.40 05/31/11 434500 James M. Maltese 204 500 526110 2,750.00 $ 3.00 5 Voucher Totals $ 5,171.11 Tuolumne County Charge@ $3.00 per Warrant Claim 204 500 526124 $ 15.00 Total Warrant Voucher Requests $ 6,429.96 less AP Account Activity Rpt TCAPQ012 Total $ 6,429.96 $ - See Breakdown of Payroll Differences on previous page Total payroll $ Requested Excluding Medical Reimbursement Requests 23,307.81 $ to curr MO GL Amount credited to prior month GL $ 4,906.30 $ 16,367.64 $ 2,033.87 County Card Reconcilement Card Total May-11 1 04/29/11 Lowe's 204 500 527410 35.75 SP Fire #1. 592-Non Travel 2 05/04/11 JS West & Company 204 500 529210 689.20 3 05/05/11 Xerox Corporation 204 500 527210 120.95 $ 845.90 1 05/06/11 Staples 204 500 525110 39.98 SP Fire #2. 634-Non Travel $ 39.98 2 # of items >$500 Total Items 10 Total Charges billed to the County Credit Card $ 885.88 $ 6.00 $ 30.00 Claim Savings Range indicated above Mi-Wuk Sugar Pine Fire Protection District Monthly Operations Report TCPPA Auto Bill 204 500 529210 240.60 Apr TCPPA Jrnl 2011014846 204 500 511110 204 550 512410 204 500 526106 204 500 526107 204 500 512210 204 500 512212 Payroll # 10 County Entries with payroll 204 500 512212 744.26 50% $ - Chief's Medical Payroll # 11 County Entries with payroll 204 500 512212 250.00 100% $ 250 $ 250 Payroll # 12 County Entries with payroll 204 500 512212 175.00 70% $ 250 $ 175 General Journal Entry - County Council Per of the Trial Balance By Fund Equity In Treasurers Pooled Ca 100100 Beginning 317,281.55 Months Net Activity (24,340.66) Ending: 292,940.89 Note: The County has added Total Assets to the Trial Balance as recommended by Auditor Jim Maltese. The Next Category on the Trial is Total Liabilities followed by: (5,311.14) Agency Obligation 262010 Beginning (229,020.02) Net Activity 0.00 Available Bal 287,629.75 Capital Assets, net 280600 (312,220.00) 0.00 Ending: (229,020.02) TOTAL FUND BALANCE (541,240.02) 0.00 (341,240.02) The Next Category on the Trial is Total Revenues (Depicted on the Revenue portion of the Budget Reports) The Accounts, Descriptions and Dollars below - Balance Total Expenses for fund 9030 - and is the sum of petty cash check replenishment's), Payroll Claims, Voucher Requests, TC County Card charges, General Journal Entries, Correcting entries and automatic TC charges. The Boxes on the right hand side of the Certification should Balance by Category Totals indicated on the corresponding Budget Reports DESCRIPTION GL Account TOTAL SALARIES AND EMPLOYEE BENEFITS PAID Regular Salaries 511110 14,120.56 $ 20,017.95 Part time Salaries Includes 204500 & 204550 511150 - less GL Tot Salaries & Employee Benefits 204500 (20,017.95) Over Time 511160 1,502.82 less GL Tot Salaries & Employee Benefits 204500 - Employee Group Insurance 512210 - enter negative GL Bal. Difference $ (0.00) Medical Reimbursements Includes 204500 & 204550 512212 1,169.26 - Life Insurance 512225 189.00 - $ (0.00) Workers Comp Insurance 512310 1,751.67 GL → Unemployment Ins - F. I. C. A. Includes 204500 & 204550 512410 1,284.64 1,284.64 ← 204500 FICA 204550 → Clothing and Personal Supplies 521210 - Communications Includes 204500 & 204550 521310 20.00 Household Expense 521510 - Insurance 521610 - Insurance - Health Liability 521615 - Maintenance-Equipment/Office 522110 - Maintenance-Vehicles 522120 17.04 Fire Extinguisher Testing. 522177 - Maintenance-Building & Improvements 522510 - Maintenance-Grounds 522512 - Dues & Memberships 523210 - Office Expense 525110 39.98 Office Expense - Photocopy 525140 - Office Expense - Postage 525150 - PS & S -Tax Admin. Fee 526106 - **** AGENCY OBLIGATION VALIDATION: 537,857.20 Tot Assets <Tot Liab 8/30/2010 (322,031.18) Net Cap Assets 13,394.00 Due fr State 1A Loan $ 229,020.02 Agcy Obligation Jul 2010 Continued on Report ID: TCGL0008 TRIAL BALANCE Run Date 6/22/2011 BY FUND Selection Criteria: Fiscal Year 2011 Period 11 (May) Fund 9030 Mi-Wuk Fire District Account Description Baselines Net Activity Ending 100100 Equity In Treasurers Pooled Ca 317,281.55 -24,340.66 292,940.89 100400 Petty Cash 1,000.00 0.00 1,000.00 106985 Due from State- 1A Loan 13,394.00 0.00 13,394.00 120000 Land 76,363.00 0.00 76,363.00 122000 Buildings And Improvements 134,668.00 0.00 134,668.00 124000 Equipment 41,761.00 0.00 41,761.00 124500 Vehicles 197,900.00 0.00 197,900.00 125005 Work in Process 125,062.00 0.00 125,062.00 127000 Accum Depreciation-Bldgs & Imp -37,996.00 0.00 -37,996.00 129100 Accum Depreciation-Equipment -40,435.00 0.00 -40,435.00 129200 Acc Depreciation- Vehicles -185,183.00 0.00 -185,183.00 Total Assets 643,895.55 -24,340.66 619,554.89 202200 Sales Tax Payable -13.94 0.00 -13.94 203210 Salaries & Benefits Payable -3,803.85 -306.64 -4,110.49 203500 Federal Withholding Payable -590.63 191.65 -398.38 203600 FICA Payable -652.61 -1.87 -654.48 203700 State Withholding Payable -176.28 101.48 -74.90 203945 SDI Payable -58.90 -0.15 -59.85 Total Liabilities -5,295.61 -15.53 -5,311.14 262010 Agency Obligation -229,020.82 0.00 -229,020.82 280600 Capital Assets, net -312,220.00 0.00 -312,220.00 Total Fund Balance -541,248.82 0.00 -541,248.82 411110 Ppty Taxes -Current Secured -131,764.06 0.00 -131,764.06 412110 Ppty Taxes - Current Unsecured -3,610.04 0.00 -3,610.04 441110 Interest Income -1,532.13 0.00 -1,532.13 458110 State - Homeowners' Property T -1,862.00 -346.40 -2,208.40 465163 Federal- RAC Project -15,342.00 0.00 -15,342.00 471211 Benefit Assessments-Fire Assmt -202,869.73 0.00 -202,869.73 483111 Misc Income - Reimbursements -6,513.75 -1,016.13 -7,529.88 491110 Sale Of Fixed Assets -12,256.50 0.00 -12,256.50 496000 Donations -785.95 0.00 -785.95 Total Revenue -376,456.16 -1,362.53 -377,818.69 511110 Regular Salaries 133,939.14 14,128.56 148,059.70 511150 Part-Time Salaries 1,631.55 0.00 1,631.55 511160 Overtime Salaries 15,813.63 1,502.82 16,515.85 512210 Employees Group Insurance 175.00 0.00 175.00 512212 Medical Reimbursements 4,875.00 1,169.26 6,044.26 512225 Life Insurance 3,268.50 189.00 3,457.50 512310 Workers Compensation Insurance 21,339.07 1,751.67 23,090.74 512410 F.I.C.A. 11,906.01 1,284.64 13,198.65 512210 Clothing & Personal Supplies 1,289.71 0.00 1,289.71 521310 Communications 1,908.10 28.00 1,928.10 521510 Household Expense 436.42 0.00 436.42 521610 Insurance 6,081.00 0.00 6,081.00 522110 Maintenance Equipment 380.00 0.00 380.00 522120 Maint Equip-Vehicles 15,361.93 17.04 15,378.97 522177 Fire Extinguisher Testing 262.09 0.00 262.09 522510 Maintenance - Buildings & Imps 4,952.00 0.00 4,952.00 522512 Maintenance - Grounds 31.90 0.00 31.90 523210 Dues & Memberships 1,078.00 0.00 1,078.00 525110 Office Expense 1,884.61 39.90 1,924.59 525140 Office Expense - Photocopy 232.27 0.00 232.27 Continued from The Accounts, Descriptions and Dollars below continues to Balance Total Expenses for fund 9030 - and is the sum of petty cash check replenishment's), Payroll Claims, Voucher Requests, TC County Card charges, General Journal Entries, Correcting entries and automatic TC charges The Boxes on the right hand side of the Certification should Balance by Category Totals indicated on the corresponding Budget Reports PS & S - Tax Parcel Fee 526107 - Professional & Specialized Services 526110 2,750.00 PS & S - Water Monitoring 526120 - PS & S - Auditor-Controller 526124 85.00 GL → $ 85.00 Difference PS & S Professional Services 204550 526110 TOTAL SERVICES AND SUPPLIES $ 5,475.77 PS & S Rac Grant Project 204550 526513 SDE - VFA Grant 204550 528212 Publications & Legal Notices 527110 600.30 Less GL Total Services and Supplies 204500 Rents & Leases - Equipment 527210 120.95 (Enter a negative balance) → (5,475.77) Rents & Leases - Phone 527220 50.97 Less GL Total Services and Supplies 204550 Rents & Leases - Bldg & Improvements 527310 - (Enter a negative balance) → - Small Tools 527410 35.75 Difference $ (0.00) Special Department Expense 528110 - GL: - - Journal Entry SDE Awards & Certificates 528184 - Trans/Travel Private Auto 529130 Transportation & Travel - Fuel 529110 652.40 GL $ 1,103.38 Difference $ - Travel - Training and Seminars 529120 - Utilities → Utilities includes TCPPA Month's Charge 529210 1,103.38 TOTAL FIXED ASSETS $ 225.00 Expendable equipment 529910 - less GL Total Fixed Assets 204500 Land & Survey Fees 541000 - less GL Total Fixed Assets 204500 Building and Improvements 542200 - enter negative GL Bal. Difference $ - Station 108 Alteration 542273 225.00 Apparatus Bays Project 542525 - FUND TOTAL EXPENSES $ 25,718.72 Mi-Wuk BLM Grant 542530 - Less GL DEPARTMENT TOTAL 204500 Vehicles 543000 - (Enter a negative balance) → (25,718.72) Computer Equipment 544100 - Less GL DEPARTMENT TOTAL 204550 Fire Equipment 544400 - (Enter a negative balance) → Misc. / Specialized Equipment 544900 - Difference $ - Report ID: TCGL0008 TRIAL BALANCE BY FUND Run Date 6/22/2011 Selection Criteria: Fiscal Year: 2011 Period: 11 (May) Fund: 9030 Mi-Wuk Fire District Account Description Revisions Net Activity Ending 525150 Office Expense - Postage 146.43 0.00 146.43 526110 P S & S-Professional Services 13,242.97 2,750.00 15,992.97 526124 P S & S-Auditor-Controller 872.00 85.00 957.00 527110 Publications & Legal Notices 155.91 600.30 756.21 527210 Rents & Leases-Equipment 1,552.69 120.95 1,673.64 527220 Rents & Leases - Phone 1,839.23 50.97 1,890.20 527310 Rents & Leases - Bldgs & Impro 251.46 0.00 251.46 527410 Small Tools 150.64 35.75 186.39 528110 Special Departmental Expense 47.50 0.00 47.50 528184 SDE-Awards & Certificates 130.17 0.00 130.17 528212 SDE- VFA Grant 5,858.24 0.00 5,858.24 529110 Transp. & Travel - Fuel 3,714.51 652.40 4,366.91 529120 Travel - Training And Seminars 2,461.46 0.00 2,461.46 529210 Utilities 8,420.32 1,103.38 9,523.70 529910 Expendable Equipment 5,318.61 0.00 5,318.61 542273 Station 108 Alteration 8,894.77 225.00 9,119.77 Total Expenditures 279,896.24 25,718.72 384,814.96 822 Overtime Hours 791.20 79.20 870.40 850 Vacation Taken 173.60 15.20 188.00 852 Sick Leave 24.00 24.00 48.00 Total Non-Budgetary Expenditures 988.00 118.40 1,107.20 988.00 118.40 1,107.20 ORGANIZATION BUDGET STATUS Report ID: TCGL0012R Fiscal Year: 2011 As of: 05-31-2011 Department: * Beg. Account: 400000 to 999999 Program Code: * Fund Date Program Assignment Budgeted Amount Current Period Amount Rescribed Remaining Amount Percent Remaining Remaining Amount 9030 205500 Prior Taxes - Current Budget 135,070.00 0.00 131,764.06 3,305.94 2.45 9030 204500 Prior Taxes - Current Budget 4,130.00 0.00 3,630.04 690.96 16.07 9030 204500 Prior Taxes - Prior Dmentized 4,14110 0.00 0.00 405.00 100.00 9030 204500 Supplemental Property Taxes - Total Taxes 405.00 0.00 0.00 4,401.90 3.15 9030 204500 Interest Income 139,776.00 0.00 135,374.10 2,027.87 56.96 3,560.00 0.00 1,532.13 2,027.87 56.96 9030 204500 State - Homeowners' Property T 2,193.00 366.40 2,208.40 -15.40 -0.70 9030 204500 State - Demergency Fire Fightin 0.00 0.00 0.00 0.00 0.00 Total State Revenues 2,193.00 366.40 2,208.40 -15.40 -0.70 9030 204500 Other Govt. San Francisco 613.00 100.00 Total Federal Revenues 613.00 0.00 0.00 613.00 100.00 9030 204500 Benefit Assessments - Pire Assmt 216,026.00 0.00 202,869.73 13,156.27 6.09 Total Charges for Services 216,026.00 0.00 202,869.73 13,156.27 6.09 9030 204500 Misc Income - Reimbursements 5,000.00 1,016.13 7,529.88 -2,529.88 -50.60 Total Miscellaneous Revenues 5,000.00 1,016.13 7,529.88 -2,529.88 -50.60 9030 204500 Sale Of Fixed Assets 0.00 0.00 12,265.50 -12,265.50 0.00 Donations 200.00 0.00 705.95 -252.98 -0.00 9030 204500 Total Other Financing Sources 200.00 0.00 12,962.45 -12,962.45 -6,381.23 Department Total 367,568.00 1,362.53 362,476.69 4,891.31 1.33 Page No. Run Date 06/22/2011 Run Time 09:02:55 ORGANIZATION BUDGET STATUS Report ID: TCGL0012R Fiscal Year: 2011 As of: 05-31-2011 Department: * Beg. Account: 400000 to 999999 Program Code: * Fund Date Program Assignment Budgeted Amount Current Period Amount Rescribed Remaining Amount Percent Remaining Remaining Amount 9030 205500 Prior Taxes - Current Budget 15,342.00 0.00 15,342.00 9,828.00 100.00 9030 204500 Prior Taxes - Current Budget 9,828.00 0.00 15,342.00 9,828.00 39.05 Total Prior Payment Grant 25,170.00 0.00 25,342.00 9,828.00 39.05 Total Prior Payment Grant 32,538.00 1,362.53 377,848.89 14,719.31 3.75 Fund Date Program Assignment Budgeted Amount Current Period Amount Rescribed Remaining Amount Percent Remaining Remaining Amount 9030 205500 Prior Taxes - Current Budget 15,342.00 0.00 15,342.00 9,828.00 100.00 9030 204500 Prior Taxes - Current Budget 9,828.00 0.00 15,342.00 9,828.00 39.05 Total Prior Payment Grant 25,170.00 0.00 25,342.00 9,828.00 39.05 Total Prior Payment Grant 32,538.00 1,362.53 377,848.89 14,719.31 3.75 Report ID: TCRL0012 PeopleSoft ORGANIZATION BUDGET STATUS Fiscal Year: 2011 As of: 05-31-2011 Fund: 9030 Fund: 9030 Department: $ Beg. Account: Beg. Account: 400000 to 99999 Program Code: $ Entity Dest. Process Account Departmental Resources Budgeted Current Encumbered Remaining Percent Amount Remaining 903020450000005311110Maintenance166,266.000.001.68 (Received)18,266.300.95 903020450000005111150Part-Time Salaries10,000.000.001,631.551,031.550.95 90302045000000511160Overtime Salaries18,280.000.000.001,738.150.68 903020450000005112210Ongoing Group Insurance0.000.0016,515.851,738.150.68 903020450000005112212Medical Reimbursements1,159.200.000.001,75.000.00 903020450000005112213Medical Reimbursements4,165.000.006,044.265.740.09 903020450000005112214Workers Insurance22,952.000.0023,930.7023,930.7016.99 903020450000005112215F.I.C.A. Compensation Insurance15,551.000.001,284.641,284.740.60 903020450000005112216Domestic Insurance45,000.000.000.001,555.000.00 903020450000005112217Total Salaries and Employee Rentities244,753.000.000.00212,165.2532,587.7524.02 903020450000005112110Clothing & Personal Supplies400,000.000.001,299.711,299.71222.43 903020450000005211110Household Expenses2,000.000.001,928.741,928.74222.43 903020450000005211510Household Expenses600,000.000.001,598.001,598.003.60 903020450000005211610Insurance32,000.000.004,361.424,361.4213.50 903020450000005212110Maintenance Equipment3,000.000.000.006,000.0043.66 903020450000005212111Maint. Equip. Vehicles15,000.000.000.006,000.0047.33 903020450000005212170Maint. Equip. Vehicles Testing400,000.000.0015,378.973,378.972.53 903020450000005212112Maint. Rentage & Testing4,000.000.000.004,000.0047.76 903020450000005212113Maint. Rentage & Testing & Imps13,350.000.004,952.053,972.051.67 903020450000005212114Maint. Rentage & Testing & Imps11,924.000.003,130.0011,924.0062.91 903020450000005212115Dues & Membership2,000.000.000.002,000.0062.91 903020450000005212116Office Expenses1,000.000.001,000.001,000.0010.17 903020450000005212117Office Expenses - Rotating250,000.000.000.00250,000.0012.00 903020450000005212118Office Expenses - Rotating1,000.000.000.001,000.0012.00 903020450000005212119P.S. & Tax Payment Fees5,000.000.000.005,000.0029.79 903020450000005212100P.S. & S-Professional Services0.000.000.000.0010.00 903020450000005212101P.S. & S-Professional Services0.000.000.000.0010.00 903020450000005212102P.S. & S-Auditor-Controller2,750.000.000.002,750.0029.79 903020450000005212103P.S. & S-Auditor-Controller1,245.000.000.001,245.0045.91 903020450000005212104Publications & Legal Notices1,000.000.000.000.0020.95 903020450000005212105Rentage & Testing Equipment1,431.000.000.001,431.0022.42 903020450000005212106Rentage & Testing Equipment2,350.000.000.002,350.0025.57 903020450000005212107Rentage & Testing Equipment3,000.000.000.003,000.0025.44 903020450000005212108Rentage & Testing Equipment200.000.000.00200.0028.54 903020450000005212109Rentage & Testing Equipment200.000.000.00200.0028.54 903020450000005212110Small Tools0.000.000.000.0028.52 903020450000005271110Special Departmental Expenses5,000.000.000.005,000.0029.79 903020450000005271111Sub-Vehicle & Certificates5,000.000.000.005,000.0029.79 903020450000005271112Sub-Vehicle & Certificates10,000.000.000.0010,000.0029.79 903020450000005271113Travel & Travel - Fuel5,000.000.000.005,000.0029.79 903020450000005271114Travel & Travel - Aid Seniors5,000.000.000.005,000.0029.79 903020450000005271115Utilities10,000.000.000.0010,000.0029.79 903020450000005271116Expendible Equipment5,000.000.000.005,000.0029.79 903020450000005271117Total Services and Supplies130,776.000.000.001,681.3924.02 Fiscal Year: 2011 As of: 05-31-2011 Fund: 9030 Department: % Beg. Account: $ 400000 to 999999 Program Code: % Fund Dept. Program Account Description Budgeted Current Expended Remaining Percent Amount Amount Remaining 9030 204550 0000 542273 Station 108 Alteration 17,360.00 225.00 0.00 8,240.23 47.47 Total Fixed Assets 17,360.00 225.00 0.00 9,118.77 8,240.23 9030 204500 0000 691110 Appropriation For Contingencie 194,899.00 0.00 0.00 194,899.00 100.00 9030 204500 0000 691113 Contingency - New Equipment 204,899.00 0.00 0.00 204,899.00 100.00 Total Appropriation for Contingencies 297,768.00 25,718.72 0.00 298,956.72 49.99 Report ID: TC00012 ORGANIZATION BUDGET STATUS Fiscal Year: 2011 As of: 05-31-2011 Fund: 9030 Department: % Beg. Account: $ 400000 to 999999 Program Code: % Fund Dept. Program Account Description Budgeted Current Expended Remaining Percent Amount Amount Remaining 9030 204550 0000 526110 P S & S- RAC Project Grant 8,849.00 0.00 0.00 8,849.00 100.00 9030 204550 0000 526113 P S & S- RAC Project Grant 4,993.00 0.00 0.00 4,993.00 100.00 9030 204550 0000 528212 SDB- VPA Grant 9,828.00 0.00 0.00 9,859.76 40.39 Total Services and Applies 23,670.00 0.00 5,858.24 17,811.76 75.25 9030 204550 0000 542273 Station 108 Alteration 0.00 0.00 0.00 0.00 0.00 Total Fixed Assets 0.00 0.00 0.00 0.00 0.00 9030 204550 0000 691110 Appropriation For Contingencie 1,500.00 0.00 0.00 1,500.00 100.00 Total Appropriation for Contingencies 1,500.00 0.00 0.00 1,500.00 100.00 Department Total 2,800.00 0.00 5,858.24 13,000.00 76.73 Fund Total 622,958.00 25,718.72 0.00 304,844.96 31.07 Page No. Run Date 06/22/2011 Run Time 09:03:11
• R2
  - Special Districts should provide orientation to all newly elected members in a timely manner. The MWSPFPD Board President and Fire Chief assume the role of providing orientation for any new members prior to their attendance to their first official board meeting. The board member is provided with the most current policy manual, provided an overview of current issues, given recent minutes from previous meetings which includes both budget and Chief's reports, a tour of the facilities and is instructed about meeting conduct and obligations. The Board member is given some basic information about the Brown Act and instructed about the obligation to get additional in depth training in the Brown Act and ethics/ conflict of interest.
• R3
  - Education on requirements of the Brown Act related to ethics and conflict of interest. As stated in R2 the new board member is provided an in depth orientation about roles and responsibilities. The Fire Chief and Board Members attend California Special District Association and FDAC conferences and bring information back to the board. Board members are informed at every board meeting about the availability of trainings to meet the requirements of ethics and conflict of education classes. With the exception of the newest board member, all board members have attended workshops that have been conducted by either the Tuolumne County Council or the CSDA. The MWSPFPD Board is currently pursuing the use of a private consultant to both advise and provide further training.
• R4
  - Participate in the Tuolumne County Fire and First Responder Study. MWSPFPD has been participating in the study since it was formed by the County Administrative Officer (CAO). When the study started the district had just been successful with the passing of a benefit assessment that secured funding for the improvements that have taken place over the last year. Convincing local residents that approving the benefit assessment to retain a paid fire station and still maintain an agreement with County Fire was in the district's best interest. It was difficult as the financial burden was being placed on the district's homeowners and county residents were receiving the service with no monetary buy in. This process was successful because the district made every effort to educate the residents with the pros and cons of a paid fire station and results have validated the districts existence. Community involvement includes the Mi-Wuk/Sugar Pine Fire Protection District Auxiliary (MWSPFPDA) which has over 250 memberships. Monthly meetings provide a venue to educate residents with issues that affect the District. Special emergency equipment that the District's current budget cannot afford is often funded through monies collected by the auxiliary. Pancake breakfasts, spaghetti feeds and other special events generate these needed funds and are facilitated by these volunteers. MWSPFPDA has been a major contributing factor towards this districts development. The Mi-Wuk Homeowners Association (MAHA) also has close ties with the fire district. Quarterly the district is provided the opportunity to reach out to the community by contributing an article in the "Smoke Signals". This quarterly issued pamphlet is distributed to over 1,000 homeowners in the Mi-Wuk area. Subjects included range from winter preparedness, 4291 code compliance requirements and other safety concerns that are geared specifically for the high country living.
• R5
  (a) - Accessibility of required training for volunteers As mentioned Station 77 provides training through the facility. Twice monthly training is offered. Members from Station 55 (Pinecrest), Station 54 (Long Barn) and Station 72 (THCSD) are invited to attend. A centrally located training facility provides for the easiest means to reach and ensure all high country fire personnel have access to mandatory training and reduces the number of classes an instructor would need to teach. Oversight of this training is coordinated and tracked by a district duty officer that receives additional pay at no cost to the county or other districts.
• R6
  - Providing a cooperative strategy to improving ISO ratings. MWSPFPD was recently audited by the Insurance Service Office (ISO). Several issues were discovered and will require the district to take corrective actions. Two contributing aspects of the ISO rating are the fire and water systems being provided. Since MWSPFPD secured funding to continue providing fire services to the residents of this community, several improvements have been implemented. The following is a sample list: 1) All paid line personnel are trained to EMT level. 2) Station 77 is a 24 hour, 7 day a week staffed station. 3) Dated first line fire apparatus is being replaced with newer, cost effective equipment. 4) Improved and code compliant firefighting equipment has replaced outdated counterparts to increase firefighter safety. 5) Increased involvement with county/state programs such as JBFA and the Calif. Fire Explorer Program to bolster volunteer staffing. 6) The recent development of the Citizens Assistance and Support Team (CAST) which provides the fire department with support personnel. The District's water supply is a major concern. There are three different water districts within the MWSPFPD's boundaries and coordinating improvements has already begun. Individual and combined cooperative meetings with the water districts have been held. Concerns have been identified and prioritized. Funding, staffing and time are the main hurdles that will need to be overcome in order to act on rectifying and improving the district's water supply. However; the biggest hurdle of joint communication has taken place and improvements will continue. In conclusion, the MWSPFPD supports Standardization of County Fire Assets (personnel and equipment) and continues efforts to provide a supportive and cooperative environment. This district is approximately two square miles in size. The fact that this district responds to Jupiter which is one hour travel time one-way shows a willingness to cooperate in County Fire. District involvement in the current Joint Powers Agreement meetings will continue. Ensuring the District's best interest is the main priority for this community. Mi Wuk/ Sugar Pine Fire Protection District (MWSPFPD)Response to Grand Jury Recommendations regarding Tuolumne County Special Districts July, 2011 Prior to reflecting on the recommendations of the Grand Jury, it is important to note that although the report indicates due diligence in their methodology in that they interviewed elected board members and personnel from all special districts, the Grand Jury never solicited any information from MWSPFPD.
• R7
  Budget availability and status. The MWSPFPD maintains a budget committee whose charge it is to review the annual budget and review the monthly transactions. This committee makes recommendations to the board about the department's progress on "performance-to-date. The board provides oversight and reviews the budget at each monthly board meeting. A simplified version of the monthly budget status and general ledger is reviewed along with the County provided budget report. Both reports are approved by the board. Copies of the budget are made available at the regular board meetings. The MWSPFPD has committees that provide leadership on specific projects. If there is a special project related to construction or other fire department needs, a special committee is formed to recommend and monitor progress on these projects. This committee is charged to research, recommend, and monitor the progress of these projects. The committee report is placed on the regular monthly agenda as a standing item. Sample copies of agenda and budget are enclosed with this response. MI-WUK/SUGAR PINE FIRE PROTECTION DISTRICT "Providing Quality Emergency Response and Fire Protection for the Public" Posted Saturday, August 6, 2011 NOTICE OF REGULAR MEETING TUESDAY, AUGUST 9, 2011 A REGULAR MEETING of the Board of Directors of the Mi-Wuk / Sugar Pine Fire Protection District will be held on TUESDAY, AUGUST 9, 2011 at 7:00 PM. The location for said meeting will be at the Sugar Pine Fire Station Located at 24247 Highway 108. The AGENDA for said meeting is as follows: 1. See attached as Exhibit "A". NOTE: THE PUBLIC MAY SPEAK TO THE BOARD ABOUT THESE AGENDA ITEMS AS THEY ARE ANNOUNCED. THE BOARD RESERVES THE RIGHT TO PLACE TIME LIMITATIONS, BOTH INDIVIDUAL AND CUMULATIVE. "**" Indicates Board consideration only, with no public comment. LATE AGENDA MATERIAL CAN BE INSPECTED IN THE OFFICE OF THE MI-WUK/SUGAR PINE FIRE PROTECTION DISTRICT AT 24247 HIGHWAY 108, SUGAR PINE CALIFORNIA In accordance with the Americans with Disabilities Act, if you need special assistance (i.e. auxiliary aids or services) in order to participate in this public meeting, please contact the District at (209) 586-5256. Notification 48 hours prior to the start of the meeting will enable the District to make reasonable accommodations to ensure accessibility to this Public meeting. Posted at the Following Locations: • The Double glass doors at the South West side of the Sugar Pine Fire Station 24247 Highway 108 • Mi-Wuk Village Post Office, 20755 Chief Fuller Way, Mi-Wuk Village • Bulletin Board behind Diamond Jim's restaurant, Chief Fuller Way, Mi-Wuk Village P.O. Box 530 • Mi-Wuk Village • California 95346-0530 Telephone: (209) 586-5256 • FAX: (209) 586-0265 REGULAR MEETING AGENDA – Posted SATURDAY, AUGUST 6, 2011 Meeting at 7:00 PM TUESDAY, AUGUST 9, 2011 1. Call To Order: Pledge of Allegiance, Welcome Visitors, and Announcements. 2. Oral Communications: The public may address the Board on any subject not shown on the Agenda. Time allowed is 15 minutes. 3. Approval of Meeting Minutes of July 12, 2011. 4. Approval of Special Meeting Minutes of July 21, 2011 5. Approval of Special Meeting Minutes of August 4, 2011. 6. Written Correspondence: 7. Financial Reports:A. Monthly Operations/Certification Report for June 2011. B. Tuolumne County Budget Status and GL Recap for June 2011. 8. Chief's Report(s): and possible action regarding all matters of operation. 9. Unfinished Business: Business continued from previous meetings for Consideration And Action as Appropriate:A. REGULAR District Standing Committees: Reports etc.1. Budget – President Wagner – Chair 2. Operations/Personnel (By-Laws and Employee Benefits) – Director Bowen-Chair 3. Policies & Procedures (with Manual updates)-Director Welch-Chaira. Draft updates P.O. Box 530 • Mi-Wuk Village • California 95346-0530 Telephone: (209) 586-5256 • FAX: (209) 586-0265 B. SPECIAL REPORTS from President Wagner (or alternate) and Chief Miller regarding Joint Powers Agreement (JPA) meetings with Tuolumne County and other Fire Protection Districts within the county. C. Discussion, Consideration and Action as Appropriate regarding services provided by Crabtree Consulting Services, LLC. D. Discussion, Consideration and Action as Appropriate regarding the District's response to the 2010/2011 Grand Jury Report 10. New Business items for Consideration and Action as Appropriate: A. Discussion, Consideration and Action as Appropriate in regard to the removal of six low property value parcels from the fire assessment rolls for fiscal year 2010/2011. Due to their low property value, regular property taxes would be $10.00 or less per parcel and would be automatically discharged from the property tax rolls by the Tuolumne County Tax Assessor as the amount due is too small to be collected via the property tax system. Those parcel numbers affected are: Parcel Number 046-211-4300 Parcel Number 046-211-4400 Parcel Number 046-222-3400 Parcel Number 046-234-2100 Parcel Number 046-264-1300 Parcel Number 046-264-1400 B. Discussion, Consideration and Action as Appropriate regarding the preparation of a letter from the Mi-Wuk/Sugar Pine Fire Protection District Board of Directors for signature by the president of the Mi-Wuk/Sugar Pine Fire Protection District Board of Directors to the Tuolumne County Auditor/Controller requesting the removal of those parcels (as described in Item 10.A. of this agenda) from the fire assessment rolls. C. Discussion, Consideration and Action as Appropriate regarding repair or replacement of the roof. 1. Budget for repair or replacement. 2. Request a written report from a structural engineer as to how much weight the building will support. D. Discussion, Consideration and Action as Appropriate regarding AB 29 State Responsibility Area Fees. P.O. Box 530 • Mi-Wuk Village • California 95346-0530 Telephone: (209) 586-5256 • FAX: (209) 586-0265 11. Other Business: A. Board Members: (Note: Each member of the Board may report about various matters involving the district. There will be no formal discussion except to ask questions or to refer matters to staff; and no action will be taken unless listed on a subsequent agenda.) B. Audience/Attendee comments. 12. Adjournment. Pursuant to SB 343 Amendment to the Brown Act – any non-confidential writing relating to an agenda item for an open session of a REGULAR meeting this is distributed within 72 hours of the meeting will be available for public inspection and/or no later than the time it is distributed to the members of the body. MONTHLY OPS REPORT & EXPENSE CERTIFICATION MAY 2011 MONTHLY FINDINGS: 1. - As of May 31, 2011 our available balance is $ 287,629.75 as indicated on pages 6 and 7. 2. - Payments to TCPPA (for the station electricity) is charged to us via Journal Entry Transfers by the County - we were billed $ 240.60 for May 2011 (reference top of ) 3. - $744.26 of Regular Salaries on Payroll #10 was posted to Medical Reimbursements by the County - County prepared a Journal Entry to correct on June 29, 2011. 4. - $605.95 which appears as a donation has been determined to be such by the County. 5. - $175.00 appearing as Employee Group Insurance (acct 512210) has been corrected by a Journal Entry in June to Medical Reimbursements (acct 512212). (PC Reports unless otherwise indicated) CHECK BOOK / PETTY CASH CERTIFICATION Report ID pages A. 1. Bank Statement N/A Copy included in certification 2. Check Book N/A B. PAYROLL CERTIFICATION Pages 2 & 3 of 4 pages 1. TIME SHEETS & MWSPFPD PAYROLL CHECK OFF Payroll Recap shown on 2. WARRANT RECONCILIATION REPORT (TCPY003R) 3. PAYROLL REGISTER (PAYOO2) 4. PAYROLL WARRANT RECONCILIATION TO GL WORKSHEET 5. ORGANIZATION BUDGET STATUS (TCGL0012) Agenda Item 5B (Handout) 6. BALANCE AND ACTIVITY REPORT (TCGL0016) 7. MI-WUK SUGAR PINE FIRE PROTECTION DISTRICT - GL RECAP (FISCAL YTD) Agenda Item 5B (Handout) C. PETTY CASH FUND & WARRANT VOUCHER REQUEST(S) & COUNTY CARD CERTIFICATION Pages 4 & 5 1. PETTY CASH VOUCHER REPLENISHMENT REQUESTS 2. BATCH VOUCHER REQUESTS 3. AP ACCOUNT ACTIVITY REPORT (TCAPQ012) 4. ORGANIZATION BUDGET STATUS (TCGL0012) Agenda Item 5B (Handout) 5. MI-WUK SUGAR PINE FIRE PROTECTION DISTRICT - GL RECAP (FISCAL YTD) Agenda Item 5B (Handout) 6. BALANCE AND ACTIVITY REPORT (TCGL0016) 7. TRIAL BALANCE BY FUND (TCGL0008) Copy included in Certification 8. CORRECTING ENTRIES PROCESSED Shown on Mi-Wuk Sugar Pine Fire Protection District Monthly Operations Report Bank Statement: Umpqua Bank P.O. Box 1820, Roseburg, OR 97470-4717 • 1-866-486-7782 • www.umpquabank.com 000 00011 01 PAGE: 1 ACCOUNT: 991878331 05/31/2011 MI WUK SUGAR PINE FIRE PROTECTION DISTRICT 3,802 P O BOX 530 MI WUK VLG, CA 95346-0530 ||||| 29-6 0 0 ===== BUSINESS CHECKING ACCOUNT 991878331 ===== MINIMUM BALANCE 429.97 LAST STATEMENT 04/29/11 531.44 AVERAGE BALANCE 582.23 1 CREDITS 633.15 6 DEBITS 734.62 THIS STATEMENT 05/31/11 429.97 ----- DEPOSITS ----- REF #.....DATE.....AMOUNT REF #.....DATE.....AMOUNT REF #.....DATE.....AMOUNT 05/05 633.15 ✓ ----- CHECKS ----- CHECK #..DATE.....AMOUNT CHECK #..DATE.....AMOUNT CHECK #..DATE.....AMOUNT 1023 05/04 50.97 ✓ 1025 05/11 225.00 ✓ 1027 05/10 300.15 ✓ 1024 05/04 20.00 ✓ 1026 05/12 94.50 1028 05/26 44.00 --- ITEMIZATION OF OVERDRAFT AND RETURNED ITEM FEES - - - TOTAL FOR TOTAL THIS PERIOD YEAR TO DATE 0 00 ✓ 05 01 ✓ FEES: .00 .00 TEM FEES: .00 .00 0 1010 ✓ DAILY BALANCE 0 1020 ✓ D. 0 1030 ✓ 0 1032 ✓ 0 1033 ✓ 0 06 ✓ below 5/31/11 remarked 6/1/11 LL MONTH END May 31, 2011 PETTY CASH FUND - CHECK BOOK BALANCE RECAP Check Number Date Description Expense Type Amount Running Total CK Book Bal (Deposits) / Credits UMPQUA BANK 425.13 *** Outstanding Checks Recap: 1025 5/3/11 Dept. of Gen. Svcas Crews Quarters (225.00) 200.13 5/4/11 Deposit 833.28 633.15 1026 5/6/11 Myers, Stevens, & Toohey Life Insurance (94.50) 738.78 1027 5/6/11 The Union Democrat Surplus Prop ad (300.15) 438.63 1028 5/23/11 Postmaster Stamps (44.00) 394.63 1029 5/26/11 Hub 3 Networks Communications (20.00) 374.63 1030 5/30/11 Golden State Cellular Ls Eq- Phone (50.90) 323.73 1031 5/30/11 Void 323.73 1032 5/30/11 The Union Democrat Notice of Public Heart (121.13) 202.60 1033 5/31/11 FDAC 2011/2012 Dues (88.00) 114.60 114.60 114.60 114.60 Totals $ (943.68) $ 633.15 Net $ (310.53) 531.44 (106.31) Less Last Month Outstanding Checks Beginning check book Adj. Balance $ 425.13 Month End Check book Balance per Umpqua Bank Statement $ 429.97 $ (315.37) $ 114.60 OUTSTANDING CHECKS CK BK BAL CK Book Bal. Notes: Prepared and Certified By: Linda Clark As of Date: May 31, 2011 PAYROLL RECAP: [MWSPFPD PAYROLL CHECK OFF inc Training $]: Pay Period END Gross Amt. Emp paid @ $5 each TC Code: Number 8 09-Apr-11 15-Apr 012 Reg., 015 Relief, 050 Vac, 052 Sick, 157 Fire Incnt Claim Costs Calc. $ - $ - Number 9 23-Apr-11 29-Apr Claim Costs Calc. $ - $ - 0 Total $ - $ - Period Start Date: 24-Apr-11 07-May-11 9,812.52 4,786.71 pay Period TC Payroll Register: (9,994.02) Number 10 Difference (1) (181.50) 8 ** Claim Costs Calc. $ 40.00 Pay Date 13-May-11 08-May-11 21-May-11 6,715.67 Claim Costs to be TC Payroll Register: (6,965.67) Billed Next Month 11 Difference (2) (250.00) 6 $ - Claim Costs Calc. $ 30.00 Pay Date 27-May-11 22-May-11 04-Jun-11 6,779.62 Claim Costs to be TC Payroll Register: (7,029.62) Billed Next Month 7 12 Difference (3) (250.00) $ - Claim Costs Calc. $ - TC charges Nxt Mo $ - Calc Claim Costs $ 70.00 $ 70.00 $ - Difference Sum of the Differences (681.50) 14 Emp claims calculated % split calculated from the Balance & Activity Rpt TGL0016 End: 07-May-11 21-May-11 04-Jun-11 TC Code: 10 12 511110 3,820.41 4,267.58 511150 TC Adj 744.26 TC Fire/Unif 511160 OT 341.55 483.10 TOT $ 4,906.22 $ 6,715.67 50% 70% Diff 1 (181.50) 07-May-11 50% payroll # 10 181.50 R Darling - PERS Exempt Diff 2 (250.00) 21-May-11 100% payroll # 250.00 Chief's medical Diff 3 (250.00) 04-Jun-11 70% payroll # 12 250.00 Chief's medical 1020 04/11/11 The Union Democrat 204 500 527110 300.15 1021 04/18/11 Myers-Stevens & Toohey 204 500 512225 94.50 1022 04/20/11 TUD 204 500 529210 173.58 1023 04/27/11 Golden State Cellular 204 500 527220 50.97 1024 04/27/11 Hub 3 Networks 204 500 521310 20.00 1025 05/03/11 Dept. of General Services 204 500 542273 225.00 1026 05/06/11 Myers-Stevens & Toohey 204 500 512225 94.50 1027 05/06/11 The Union Democrat Warrant Voucher Request Recap May-11 Date TC Paid Check Number PAYEE DEP ACCT AMT 04/11 433564 State Compensation Fund 204 500 512310 1,751.67 05/18/11 434153 Zak's Auto Shack 204 500 522120 17.04 " Split 204 500 529110 652.40 05/31/11 434500 James M. Maltese 204 500 526110 2,750.00 $ 3.00 5 Voucher Totals $ 5,171.11 Tuolumne County Charge@ $3.00 per Warrant Claim 204 500 526124 $ 15.00 Total Warrant Voucher Requests $ 6,429.96 less AP Account Activity Rpt TCAPQ012 Total $ 6,429.96 $ - See Breakdown of Payroll Differences on previous page Total payroll $ Requested Excluding Medical Reimbursement Requests 23,307.81 $ to curr MO GL Amount credited to prior month GL $ 4,906.30 $ 16,367.64 $ 2,033.87 County Card Reconcilement Card Total May-11 1 04/29/11 Lowe's 204 500 527410 35.75 SP Fire #1. 592-Non Travel 2 05/04/11 JS West & Company 204 500 529210 689.20 3 05/05/11 Xerox Corporation 204 500 527210 120.95 $ 845.90 1 05/06/11 Staples 204 500 525110 39.98 SP Fire #2. 634-Non Travel $ 39.98 2 # of items >$500 Total Items 10 Total Charges billed to the County Credit Card $ 885.88 $ 6.00 $ 30.00 Claim Savings Range indicated above Mi-Wuk Sugar Pine Fire Protection District Monthly Operations Report TCPPA Auto Bill 204 500 529210 240.60 Apr TCPPA Jrnl 2011014846 204 500 511110 204 550 512410 204 500 526106 204 500 526107 204 500 512210 204 500 512212 Payroll # 10 County Entries with payroll 204 500 512212 744.26 50% $ - Chief's Medical Payroll # 11 County Entries with payroll 204 500 512212 250.00 100% $ 250 $ 250 Payroll # 12 County Entries with payroll 204 500 512212 175.00 70% $ 250 $ 175 General Journal Entry - County Council Per of the Trial Balance By Fund Equity In Treasurers Pooled Ca 100100 Beginning 317,281.55 Months Net Activity (24,340.66) Ending: 292,940.89 Note: The County has added Total Assets to the Trial Balance as recommended by Auditor Jim Maltese. The Next Category on the Trial is Total Liabilities followed by: (5,311.14) Agency Obligation 262010 Beginning (229,020.02) Net Activity 0.00 Available Bal 287,629.75 Capital Assets, net 280600 (312,220.00) 0.00 Ending: (229,020.02) TOTAL FUND BALANCE (541,240.02) 0.00 (341,240.02) The Next Category on the Trial is Total Revenues (Depicted on the Revenue portion of the Budget Reports) The Accounts, Descriptions and Dollars below - Balance Total Expenses for fund 9030 - and is the sum of petty cash check replenishment's), Payroll Claims, Voucher Requests, TC County Card charges, General Journal Entries, Correcting entries and automatic TC charges. The Boxes on the right hand side of the Certification should Balance by Category Totals indicated on the corresponding Budget Reports DESCRIPTION GL Account TOTAL SALARIES AND EMPLOYEE BENEFITS PAID Regular Salaries 511110 14,120.56 $ 20,017.95 Part time Salaries Includes 204500 & 204550 511150 - less GL Tot Salaries & Employee Benefits 204500 (20,017.95) Over Time 511160 1,502.82 less GL Tot Salaries & Employee Benefits 204500 - Employee Group Insurance 512210 - enter negative GL Bal. Difference $ (0.00) Medical Reimbursements Includes 204500 & 204550 512212 1,169.26 - Life Insurance 512225 189.00 - $ (0.00) Workers Comp Insurance 512310 1,751.67 GL → Unemployment Ins - F. I. C. A. Includes 204500 & 204550 512410 1,284.64 1,284.64 ← 204500 FICA 204550 → Clothing and Personal Supplies 521210 - Communications Includes 204500 & 204550 521310 20.00 Household Expense 521510 - Insurance 521610 - Insurance - Health Liability 521615 - Maintenance-Equipment/Office 522110 - Maintenance-Vehicles 522120 17.04 Fire Extinguisher Testing. 522177 - Maintenance-Building & Improvements 522510 - Maintenance-Grounds 522512 - Dues & Memberships 523210 - Office Expense 525110 39.98 Office Expense - Photocopy 525140 - Office Expense - Postage 525150 - PS & S -Tax Admin. Fee 526106 - **** AGENCY OBLIGATION VALIDATION: 537,857.20 Tot Assets <Tot Liab 8/30/2010 (322,031.18) Net Cap Assets 13,394.00 Due fr State 1A Loan $ 229,020.02 Agcy Obligation Jul 2010 Continued on Report ID: TCGL0008 TRIAL BALANCE Run Date 6/22/2011 BY FUND Selection Criteria: Fiscal Year 2011 Period 11 (May) Fund 9030 Mi-Wuk Fire District Account Description Baselines Net Activity Ending 100100 Equity In Treasurers Pooled Ca 317,281.55 -24,340.66 292,940.89 100400 Petty Cash 1,000.00 0.00 1,000.00 106985 Due from State- 1A Loan 13,394.00 0.00 13,394.00 120000 Land 76,363.00 0.00 76,363.00 122000 Buildings And Improvements 134,668.00 0.00 134,668.00 124000 Equipment 41,761.00 0.00 41,761.00 124500 Vehicles 197,900.00 0.00 197,900.00 125005 Work in Process 125,062.00 0.00 125,062.00 127000 Accum Depreciation-Bldgs & Imp -37,996.00 0.00 -37,996.00 129100 Accum Depreciation-Equipment -40,435.00 0.00 -40,435.00 129200 Acc Depreciation- Vehicles -185,183.00 0.00 -185,183.00 Total Assets 643,895.55 -24,340.66 619,554.89 202200 Sales Tax Payable -13.94 0.00 -13.94 203210 Salaries & Benefits Payable -3,803.85 -306.64 -4,110.49 203500 Federal Withholding Payable -590.63 191.65 -398.38 203600 FICA Payable -652.61 -1.87 -654.48 203700 State Withholding Payable -176.28 101.48 -74.90 203945 SDI Payable -58.90 -0.15 -59.85 Total Liabilities -5,295.61 -15.53 -5,311.14 262010 Agency Obligation -229,020.82 0.00 -229,020.82 280600 Capital Assets, net -312,220.00 0.00 -312,220.00 Total Fund Balance -541,248.82 0.00 -541,248.82 411110 Ppty Taxes -Current Secured -131,764.06 0.00 -131,764.06 412110 Ppty Taxes - Current Unsecured -3,610.04 0.00 -3,610.04 441110 Interest Income -1,532.13 0.00 -1,532.13 458110 State - Homeowners' Property T -1,862.00 -346.40 -2,208.40 465163 Federal- RAC Project -15,342.00 0.00 -15,342.00 471211 Benefit Assessments-Fire Assmt -202,869.73 0.00 -202,869.73 483111 Misc Income - Reimbursements -6,513.75 -1,016.13 -7,529.88 491110 Sale Of Fixed Assets -12,256.50 0.00 -12,256.50 496000 Donations -785.95 0.00 -785.95 Total Revenue -376,456.16 -1,362.53 -377,818.69 511110 Regular Salaries 133,939.14 14,128.56 148,059.70 511150 Part-Time Salaries 1,631.55 0.00 1,631.55 511160 Overtime Salaries 15,813.63 1,502.82 16,515.85 512210 Employees Group Insurance 175.00 0.00 175.00 512212 Medical Reimbursements 4,875.00 1,169.26 6,044.26 512225 Life Insurance 3,268.50 189.00 3,457.50 512310 Workers Compensation Insurance 21,339.07 1,751.67 23,090.74 512410 F.I.C.A. 11,906.01 1,284.64 13,198.65 512210 Clothing & Personal Supplies 1,289.71 0.00 1,289.71 521310 Communications 1,908.10 28.00 1,928.10 521510 Household Expense 436.42 0.00 436.42 521610 Insurance 6,081.00 0.00 6,081.00 522110 Maintenance Equipment 380.00 0.00 380.00 522120 Maint Equip-Vehicles 15,361.93 17.04 15,378.97 522177 Fire Extinguisher Testing 262.09 0.00 262.09 522510 Maintenance - Buildings & Imps 4,952.00 0.00 4,952.00 522512 Maintenance - Grounds 31.90 0.00 31.90 523210 Dues & Memberships 1,078.00 0.00 1,078.00 525110 Office Expense 1,884.61 39.90 1,924.59 525140 Office Expense - Photocopy 232.27 0.00 232.27 Continued from The Accounts, Descriptions and Dollars below continues to Balance Total Expenses for fund 9030 - and is the sum of petty cash check replenishment's), Payroll Claims, Voucher Requests, TC County Card charges, General Journal Entries, Correcting entries and automatic TC charges The Boxes on the right hand side of the Certification should Balance by Category Totals indicated on the corresponding Budget Reports PS & S - Tax Parcel Fee 526107 - Professional & Specialized Services 526110 2,750.00 PS & S - Water Monitoring 526120 - PS & S - Auditor-Controller 526124 85.00 GL → $ 85.00 Difference PS & S Professional Services 204550 526110 TOTAL SERVICES AND SUPPLIES $ 5,475.77 PS & S Rac Grant Project 204550 526513 SDE - VFA Grant 204550 528212 Publications & Legal Notices 527110 600.30 Less GL Total Services and Supplies 204500 Rents & Leases - Equipment 527210 120.95 (Enter a negative balance) → (5,475.77) Rents & Leases - Phone 527220 50.97 Less GL Total Services and Supplies 204550 Rents & Leases - Bldg & Improvements 527310 - (Enter a negative balance) → - Small Tools 527410 35.75 Difference $ (0.00) Special Department Expense 528110 - GL: - - Journal Entry SDE Awards & Certificates 528184 - Trans/Travel Private Auto 529130 Transportation & Travel - Fuel 529110 652.40 GL $ 1,103.38 Difference $ - Travel - Training and Seminars 529120 - Utilities → Utilities includes TCPPA Month's Charge 529210 1,103.38 TOTAL FIXED ASSETS $ 225.00 Expendable equipment 529910 - less GL Total Fixed Assets 204500 Land & Survey Fees 541000 - less GL Total Fixed Assets 204500 Building and Improvements 542200 - enter negative GL Bal. Difference $ - Station 108 Alteration 542273 225.00 Apparatus Bays Project 542525 - FUND TOTAL EXPENSES $ 25,718.72 Mi-Wuk BLM Grant 542530 - Less GL DEPARTMENT TOTAL 204500 Vehicles 543000 - (Enter a negative balance) → (25,718.72) Computer Equipment 544100 - Less GL DEPARTMENT TOTAL 204550 Fire Equipment 544400 - (Enter a negative balance) → Misc. / Specialized Equipment 544900 - Difference $ - Report ID: TCGL0008 TRIAL BALANCE BY FUND Run Date 6/22/2011 Selection Criteria: Fiscal Year: 2011 Period: 11 (May) Fund: 9030 Mi-Wuk Fire District Account Description Revisions Net Activity Ending 525150 Office Expense - Postage 146.43 0.00 146.43 526110 P S & S-Professional Services 13,242.97 2,750.00 15,992.97 526124 P S & S-Auditor-Controller 872.00 85.00 957.00 527110 Publications & Legal Notices 155.91 600.30 756.21 527210 Rents & Leases-Equipment 1,552.69 120.95 1,673.64 527220 Rents & Leases - Phone 1,839.23 50.97 1,890.20 527310 Rents & Leases - Bldgs & Impro 251.46 0.00 251.46 527410 Small Tools 150.64 35.75 186.39 528110 Special Departmental Expense 47.50 0.00 47.50 528184 SDE-Awards & Certificates 130.17 0.00 130.17 528212 SDE- VFA Grant 5,858.24 0.00 5,858.24 529110 Transp. & Travel - Fuel 3,714.51 652.40 4,366.91 529120 Travel - Training And Seminars 2,461.46 0.00 2,461.46 529210 Utilities 8,420.32 1,103.38 9,523.70 529910 Expendable Equipment 5,318.61 0.00 5,318.61 542273 Station 108 Alteration 8,894.77 225.00 9,119.77 Total Expenditures 279,896.24 25,718.72 384,814.96 822 Overtime Hours 791.20 79.20 870.40 850 Vacation Taken 173.60 15.20 188.00 852 Sick Leave 24.00 24.00 48.00 Total Non-Budgetary Expenditures 988.00 118.40 1,107.20 988.00 118.40 1,107.20 ORGANIZATION BUDGET STATUS Report ID: TCGL0012R Fiscal Year: 2011 As of: 05-31-2011 Department: * Beg. Account: 400000 to 999999 Program Code: * Fund Date Program Assignment Budgeted Amount Current Period Amount Rescribed Remaining Amount Percent Remaining Remaining Amount 9030 205500 Prior Taxes - Current Budget 135,070.00 0.00 131,764.06 3,305.94 2.45 9030 204500 Prior Taxes - Current Budget 4,130.00 0.00 3,630.04 690.96 16.07 9030 204500 Prior Taxes - Prior Dmentized 4,14110 0.00 0.00 405.00 100.00 9030 204500 Supplemental Property Taxes - Total Taxes 405.00 0.00 0.00 4,401.90 3.15 9030 204500 Interest Income 139,776.00 0.00 135,374.10 2,027.87 56.96 3,560.00 0.00 1,532.13 2,027.87 56.96 9030 204500 State - Homeowners' Property T 2,193.00 366.40 2,208.40 -15.40 -0.70 9030 204500 State - Demergency Fire Fightin 0.00 0.00 0.00 0.00 0.00 Total State Revenues 2,193.00 366.40 2,208.40 -15.40 -0.70 9030 204500 Other Govt. San Francisco 613.00 100.00 Total Federal Revenues 613.00 0.00 0.00 613.00 100.00 9030 204500 Benefit Assessments - Pire Assmt 216,026.00 0.00 202,869.73 13,156.27 6.09 Total Charges for Services 216,026.00 0.00 202,869.73 13,156.27 6.09 9030 204500 Misc Income - Reimbursements 5,000.00 1,016.13 7,529.88 -2,529.88 -50.60 Total Miscellaneous Revenues 5,000.00 1,016.13 7,529.88 -2,529.88 -50.60 9030 204500 Sale Of Fixed Assets 0.00 0.00 12,265.50 -12,265.50 0.00 Donations 200.00 0.00 705.95 -252.98 -0.00 9030 204500 Total Other Financing Sources 200.00 0.00 12,962.45 -12,962.45 -6,381.23 Department Total 367,568.00 1,362.53 362,476.69 4,891.31 1.33 Page No. Run Date 06/22/2011 Run Time 09:02:55 ORGANIZATION BUDGET STATUS Report ID: TCGL0012R Fiscal Year: 2011 As of: 05-31-2011 Department: * Beg. Account: 400000 to 999999 Program Code: * Fund Date Program Assignment Budgeted Amount Current Period Amount Rescribed Remaining Amount Percent Remaining Remaining Amount 9030 205500 Prior Taxes - Current Budget 15,342.00 0.00 15,342.00 9,828.00 100.00 9030 204500 Prior Taxes - Current Budget 9,828.00 0.00 15,342.00 9,828.00 39.05 Total Prior Payment Grant 25,170.00 0.00 25,342.00 9,828.00 39.05 Total Prior Payment Grant 32,538.00 1,362.53 377,848.89 14,719.31 3.75 Fund Date Program Assignment Budgeted Amount Current Period Amount Rescribed Remaining Amount Percent Remaining Remaining Amount 9030 205500 Prior Taxes - Current Budget 15,342.00 0.00 15,342.00 9,828.00 100.00 9030 204500 Prior Taxes - Current Budget 9,828.00 0.00 15,342.00 9,828.00 39.05 Total Prior Payment Grant 25,170.00 0.00 25,342.00 9,828.00 39.05 Total Prior Payment Grant 32,538.00 1,362.53 377,848.89 14,719.31 3.75 Report ID: TCRL0012 PeopleSoft ORGANIZATION BUDGET STATUS Fiscal Year: 2011 As of: 05-31-2011 Fund: 9030 Fund: 9030 Department: $ Beg. Account: Beg. Account: 400000 to 99999 Program Code: $ Entity Dest. Process Account Departmental Resources Budgeted Current Encumbered Remaining Percent Amount Remaining 903020450000005311110Maintenance166,266.000.001.68 (Received)18,266.300.95 903020450000005111150Part-Time Salaries10,000.000.001,631.551,031.550.95 90302045000000511160Overtime Salaries18,280.000.000.001,738.150.68 903020450000005112210Ongoing Group Insurance0.000.0016,515.851,738.150.68 903020450000005112212Medical Reimbursements1,159.200.000.001,75.000.00 903020450000005112213Medical Reimbursements4,165.000.006,044.265.740.09 903020450000005112214Workers Insurance22,952.000.0023,930.7023,930.7016.99 903020450000005112215F.I.C.A. Compensation Insurance15,551.000.001,284.641,284.740.60 903020450000005112216Domestic Insurance45,000.000.000.001,555.000.00 903020450000005112217Total Salaries and Employee Rentities244,753.000.000.00212,165.2532,587.7524.02 903020450000005112110Clothing & Personal Supplies400,000.000.001,299.711,299.71222.43 903020450000005211110Household Expenses2,000.000.001,928.741,928.74222.43 903020450000005211510Household Expenses600,000.000.001,598.001,598.003.60 903020450000005211610Insurance32,000.000.004,361.424,361.4213.50 903020450000005212110Maintenance Equipment3,000.000.000.006,000.0043.66 903020450000005212111Maint. Equip. Vehicles15,000.000.000.006,000.0047.33 903020450000005212170Maint. Equip. Vehicles Testing400,000.000.0015,378.973,378.972.53 903020450000005212112Maint. Rentage & Testing4,000.000.000.004,000.0047.76 903020450000005212113Maint. Rentage & Testing & Imps13,350.000.004,952.053,972.051.67 903020450000005212114Maint. Rentage & Testing & Imps11,924.000.003,130.0011,924.0062.91 903020450000005212115Dues & Membership2,000.000.000.002,000.0062.91 903020450000005212116Office Expenses1,000.000.001,000.001,000.0010.17 903020450000005212117Office Expenses - Rotating250,000.000.000.00250,000.0012.00 903020450000005212118Office Expenses - Rotating1,000.000.000.001,000.0012.00 903020450000005212119P.S. & Tax Payment Fees5,000.000.000.005,000.0029.79 903020450000005212100P.S. & S-Professional Services0.000.000.000.0010.00 903020450000005212101P.S. & S-Professional Services0.000.000.000.0010.00 903020450000005212102P.S. & S-Auditor-Controller2,750.000.000.002,750.0029.79 903020450000005212103P.S. & S-Auditor-Controller1,245.000.000.001,245.0045.91 903020450000005212104Publications & Legal Notices1,000.000.000.000.0020.95 903020450000005212105Rentage & Testing Equipment1,431.000.000.001,431.0022.42 903020450000005212106Rentage & Testing Equipment2,350.000.000.002,350.0025.57 903020450000005212107Rentage & Testing Equipment3,000.000.000.003,000.0025.44 903020450000005212108Rentage & Testing Equipment200.000.000.00200.0028.54 903020450000005212109Rentage & Testing Equipment200.000.000.00200.0028.54 903020450000005212110Small Tools0.000.000.000.0028.52 903020450000005271110Special Departmental Expenses5,000.000.000.005,000.0029.79 903020450000005271111Sub-Vehicle & Certificates5,000.000.000.005,000.0029.79 903020450000005271112Sub-Vehicle & Certificates10,000.000.000.0010,000.0029.79 903020450000005271113Travel & Travel - Fuel5,000.000.000.005,000.0029.79 903020450000005271114Travel & Travel - Aid Seniors5,000.000.000.005,000.0029.79 903020450000005271115Utilities10,000.000.000.0010,000.0029.79 903020450000005271116Expendible Equipment5,000.000.000.005,000.0029.79 903020450000005271117Total Services and Supplies130,776.000.000.001,681.3924.02 Fiscal Year: 2011 As of: 05-31-2011 Fund: 9030 Department: % Beg. Account: $ 400000 to 999999 Program Code: % Fund Dept. Program Account Description Budgeted Current Expended Remaining Percent Amount Amount Remaining 9030 204550 0000 542273 Station 108 Alteration 17,360.00 225.00 0.00 8,240.23 47.47 Total Fixed Assets 17,360.00 225.00 0.00 9,118.77 8,240.23 9030 204500 0000 691110 Appropriation For Contingencie 194,899.00 0.00 0.00 194,899.00 100.00 9030 204500 0000 691113 Contingency - New Equipment 204,899.00 0.00 0.00 204,899.00 100.00 Total Appropriation for Contingencies 297,768.00 25,718.72 0.00 298,956.72 49.99 Report ID: TC00012 ORGANIZATION BUDGET STATUS Fiscal Year: 2011 As of: 05-31-2011 Fund: 9030 Department: % Beg. Account: $ 400000 to 999999 Program Code: % Fund Dept. Program Account Description Budgeted Current Expended Remaining Percent Amount Amount Remaining 9030 204550 0000 526110 P S & S- RAC Project Grant 8,849.00 0.00 0.00 8,849.00 100.00 9030 204550 0000 526113 P S & S- RAC Project Grant 4,993.00 0.00 0.00 4,993.00 100.00 9030 204550 0000 528212 SDB- VPA Grant 9,828.00 0.00 0.00 9,859.76 40.39 Total Services and Applies 23,670.00 0.00 5,858.24 17,811.76 75.25 9030 204550 0000 542273 Station 108 Alteration 0.00 0.00 0.00 0.00 0.00 Total Fixed Assets 0.00 0.00 0.00 0.00 0.00 9030 204550 0000 691110 Appropriation For Contingencie 1,500.00 0.00 0.00 1,500.00 100.00 Total Appropriation for Contingencies 1,500.00 0.00 0.00 1,500.00 100.00 Department Total 2,800.00 0.00 5,858.24 13,000.00 76.73 Fund Total 622,958.00 25,718.72 0.00 304,844.96 31.07 Page No. Run Date 06/22/2011 Run Time 09:03:11