Tuolumne County 2010-2011 - California Grand Jury Reports

March 08, 2012 — Report on Lighting Districts*

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October 10, 2011 — Columbia Fire Protection District*

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R1: Our district has either a Board Member or Firefighter that goes to all local meetings to report what the district is doing.

R2: All newly elected board members are given orientation when they start their term.

R3: Our board takes all classes on the Brown Act, Ethics and Conflict of interest that are given by the county. We also get information from the internet.

R4: We are in the process of updating our Policy and Procedures Manuals, and other manuals that we use.

R5: We have boundary maps available upon request.

R6: The agenda for all meetings is posted in front of the fire house and post office.

R7: We discuss the budget at every meeting.

R8: A website has been discussed but nothing has been decided, information is being obtained.

R9: We have not explored the option of creating a Community Service District. We hope that you find this information helpful. Sincerely, Stan Steiner, President Columbia Fire Protection District

September 16, 2011 — Leland Meadows Service District*

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August 19, 2011 — Strawberry Fire Protection #2*

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R4: The cooperative effort demonstrated by participation in the Tuolumne County Fire and First Responder Study is a good foundation for organizing and launching an educational public outreach program. The purpose of this program would be to explain what fire departments are expected to do today, how those demands have affected costs, the viability of volunteer-only stations, and the ongoing need for volunteers. Most importantly, the program should explain why change is necessary. That explanation would benefit from a clear presentation of how demand-for-service expectations relate to what the community can afford to provide. Once people understand that the level of service they expect cannot be provided with existing dollars, they will be more likely to support change. Public education with regard to fire services and their costs is necessary throughout the County. Public perception is that of wasted tax dollars. In part this is due to lack of information. The County’s effort in completing the Fire and First Responder Study 2011 did not involve the public. Meetings were held with fire chiefs from county stations/districts, ambulance services and Cal-Fire. Strawberry Fire Protection District had representation, but Pinecrest and Jamestown did not. The biggest absence at those meetings was the taxpayer. How did only 4 options get chosen for review? Was a taxpayer option ever considered? From our perspective, the fire chiefs and Cal Fire decided on the best option without any input from the public. One of the options discussed during the FFRS Study Group was maintaining the status quo. However, the status quo was only discussed using current training requirements, current staffing levels and current funding levels to determine what type of service could be provided in the future. Wouldn’t the best way to educate the public on what the current level of services are, the shortages in funding/resources and how to resolve those issues and improve services, have been to have had their participation in those meetings? At the very least, updates should have been provided to the public throughout the process. RS: (a) Required training of volunteers should be made as accessible, affordable and flexible as possible. Volunteers should be encouraged to serve County-wide whenever possible. Opportunity to engage in actual fire fighting should be expanded. Any professional firefighter that in any way discourages or disparages the contribution of volunteers should be disciplined. Leadership at all levels should reaffirm the importance of volunteers to the success of fire departments. Availability and accessibility of training for volunteers is an issue that desperately needs to be addressed. The current Joint Basic Training Academy is geared to a career path for firefighters. The demands of the academy are too great to attract volunteers. Most volunteers have full time jobs and families. To expect them to attend over 400 hours of training in a five month period is not feasible. The academy requires attendance 3 nights a week from 6 p.m. to 10 p.m. and most weekends. There should be a separate academy/training just for volunteers. The Office of the State Fire Marshall has endorsed. a training plan for volunteers that requires only 40 hours of classroom time. The recruit then spends the next year continuing their training with a paid station. Tuolumne County, because of their association with Cal-Fire in the training academy will not accept this type of training arrangement. This is a major factor in the loss of volunteers. Strawberry has recently acquired 2 new volunteers. One has completed academy and the second will start next year. The 2 volunteers train with the Pinecrest firefighters every week. Even though only one has completed academy, the second volunteer is just as capable of responding to incidents. The training that they both continue to receive at the Pinecrest station has enabled them to respond and be used up to their abilities to both medical and fire emergencies. As a side note, even though our one volunteer was able to complete the training academy it did not come without some tough times ~ mostly financial hardships as she was not able to work and attend academy at the same time due to the demands of attending required training classes/exercises and studying for tests. Encouraging volunteers to be County wide responders is a great idea but may not be feasible. Tuolumne County is spread out. Response time for volunteers outside their district would be prohibitive. Most volunteer stations do not have the ability to house firefighters and they would therefore be responding from their home districts. Strawberry Fire and Pinecrest Fire have managed to work through any differences that may have existed between them in the past. This happened through mutual training and we continue to enjoy a good working relationship. (b) Local businesses and organizations should be approached to sponsor volunteers with stipends or “scholarships” to help fund training, equipment and perhaps even child care during training sessions. At the very least, employers should be educated on why their cooperation is critical to volunteers they employ. Local businesses and organizations should not only sponsor volunteers with stipends and scholarships, but should support them on a continuing basis. If an employee is a volunteer firefighter they should be allowed to leave their employment when an incident requires their response without the fear of losing their jobs. Employers should be reminded of the responsibility they have to the community that supports them. It is also important to have community support. SFPD found it not only necessary to reimburse our recruits for training and travel expenses but to provide free child care as well. This is a common issue for young or single parent families. This type of support is not only needed during training but ongoing as well. When the call comes in the middle of the night, who watches the children? (c) Centralization of volunteer programs under a single leader would improve the potential of gaining new recruits, make training consistent, provide expanded opportunity to participate in responses, and insure better retention of recruits. The program should make use of every good idea available form successful efforts throughout the County and elsewhere. In addition, this program might serve as a public-relations and education coordinator. Consolidation of volunteer training is a good idea and could be accomplished by following the Office of State Fire Marshal’s endorsed training program as explained in (a) above. The biggest road block for recruitment of volunteers is the time constraints and financial hardships for a person who has a full time job and is not looking for a career in firefighting. Most volunteers just want to be able to help out their community whenever possible. Reducing the training academy requirements and allowing volunteers to remain trainee recruits while still training and responding with a paid station would benefit the volunteer program. Ifa centralized system is used, the same effort that is used for recruiting in larger populated areas must also be used in rural areas and small mountain communities.

R6: All Tuolumne County responders should cooperate in a strategy to improve ISO ratings. Maintaining the existing ratings must be a priority. Water service suppliers are a vital part of this effort, their participation should be requested. Volunteer stations should be reopened as soon as possible. ISO ratings are a difficult thing to address. The Grand Jury is correct when stating that maintaining current ratings must be a priority. They are also correct in saying that water delivery systems play a big role in ISO ratings. It is therefore imperative that all of the varied water companies are aware of this and receive the support needed from all County, State and Federal agencies in order to fix and maintain their systems. It should also be noted that the location of fire departments is a determining factor for ISO ratings. In North Monterey County, it has been determined that anyone living outside a 5 mile radius of a fire department will have an ISO rating of 10. If insurance companies use that type of rule in Tuolumne County it would be impossible for most residents to obtain insurance. SFPD has worked diligently during the last year to rebuild our fire department with the goal of reopening with trained volunteer firefighters. We have always been a fire fighting department and have never had the responsibility of medical services. That has helped tremendously in getting new volunteers. We have consistently heard from potential recruits who want to either do fire or medical response but not both. We currently have an agreement with Pinecrest Fire for mutual aid services. Our volunteers train and work alongside the Pinecrest volunteers. This arrangement is working well for both districts. The SFPD has also used this past year to upgrade our equipment both personal and for the trucks. The trucks are currently being checked by a certified emergency vehicle mechanic and should be operational within the next couple of months. At that time we plan to reopen our fire department. In conclusion it should be stated that the SFPD is in no way trying to jeopardize the safety of firefighters by reducing the type of training required by State and Federal regulations. It is only the length of time allowed for training that is prohibitive. The combination of volunteer training with the career firefighter training has effectively eliminated most potential volunteer recruits. A separate volunteer program makes more sense. The SFPD would like to thank you for your time. If you have any questions please contact H. Lee Dempsey, Board President, at 209-965-4146. Respectfully submitted, d| bes Nan pe H. Lee Dempsey

August 15, 2011 — MiWuk / Sugar Pine Fire Protection*

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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

August 15, 2011 — Oak Grove Cemetery District*

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Recomendaciones adicionales 6

No vinculadas a hallazgos específicos.

R2: New member orientation is done by existing board members. New members are also given a copy of Rules and Regulations and informed of necessity to comply with Ethics Training/Brown Act.

R3: Board members attend Ethics Training every other year as required by State Law AB1234.

R4: Rules and Regulations Manual/ Policy and Procedures Manual last updated and reviewed by County Counsel in 2007. Rules and Regulations will be reviewed yearly by the board at the regular meeting in February. Copies of the Rules and Regulations are available at the office and are given to all new plot owners and public on request.

R5: Current boundary map available at office.

R6: Public Posting of meeting dates and agendas is done at least seventy-two (72) hours prior to regular and special meetings. Posting is done at Groveland Community Hall and Divide Cemetery.

R7: Oak Grove Cemetery District financial reports are provided monthly and budget provided annually to the board by the Tuolumne County Auditor Controller. Oak Grove Cemetery District P.O. Box 62 Groveland, CA 95321 Formed: September 4, 1920 Tuolumne County Supervisors' Minutes, Volume 10, Authority: Charter 106. Stats 1909; now 8900 et seq. H & S BOARD OF TRUSTEES Appointed – Term Expires Phil Lefman P.O. Box 175 7/01/01 – 1/31/12 President Moccasin, CA 95347 209-962-0522 Denise Henderson P.O. Box 182 3/9/04 – 5/31/14 Secretary Big Oak Flat, CA 95305 209- 962-4286 fax: 209-962-4283 Peggy Andrews 20998 Hillcroft Dr. 3/9/04 – 1/31/12 Treasurer Groveland, CA 95321 209-962-7264 Leonard Cassaretto P.O. Box 24 8/10/99 – 2/28/13 Groveland, CA 95321 209-962-7314 Brenda Cockerham P.O. Box 365 10/16/07 – 1/31/12 Groveland, CA 95321 209-962-0347 Tuolumne County Counsel Gregory Oliver 209-533-5517 fax: 209-533-5593 Supervisor: John Gray 2 South Green St., Sonora, CA 95370 209-533-5521 Caretaker Your Contact for all Divide Cemetery Information Randy Henderson, P.O. Box 35, Big Oak Flat, CA 95305 209-962-7294 Cell: 209-768-9995 The Oak Grove Cemetery District Board of Trustees meets the 1st Friday every 3 months at the Groveland Community Hall at 4pm. Meeting schedule for 2011 - February 4, May 6, August 5, November 4

July 10, 2011 — Carter Cemetery*

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Recomendaciones adicionales 3

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R1: – The Carter Cemetery District will provide assistance to any study group organized by concerned citizens.

R2: – The Carter Cemetery District will continue to consider participation in a CSD.

R3: – The Carter Cemetery District financial records have always been and will continue to be available for public inspection. The Carter Cemetery District Board takes exception as unfounded the Jury Report under Recommendations R3 ... “comparing the CSD costs with the costs of Districts’ past five years of mismanagement.” While this characterization may apply to other service districts in the community, please note that on , the Grand Jury Report states: “Carter Cemetery District is financially sound and benefits from the efforts of a dedicated Sexton.” So we feel it would be a misrepresentation of our district’s management to lump it in with those of the Tuolumne fire, sewer and even parks and recreation districts in considering cost comparisons with those of the proposed community services district. Dorothy Tate Dorothy Tate Chairman, Carter Cemetery District P.O. Box 102 Tuolumne, CA 95379

June 16, 2011 — 2011 Grand Jury Report - Part I

90 páginas 16 hallazgos 31 recomendaciones

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Hallazgos & Recomendaciones 16 hallazgos

F1: The lighting in and around the restrooms needs to be improved.

F2: Standard Park has lost billboard rentals due to business closures and the poor economy.

F3: The scoreboards are in need of repair or replacement as several lights are out and the face of some are broken. The playground equipment has aged and is currently under repair. Due to the high water table work has been postponed. It is roped off until approval is complete. The stairs and slide were replaced in February, 2011.

F4: Sonora Tiny Tots program provides safe, developmentally appropriate, preschool opportunities for Tuolumne County children.

F5: Playground and outdoor structures need updating.

F6: Due to the loss of an Activities Director position, cuts in the program offerings have been made.

F7: The Youth Centers provide a variety of programs for youths ages 8-18.

F8: The Youth Centers provide an adult-monitored environment.

F9: Some facilities are in need of basic maintenance and repairs.

F10: The pools hire 40-50 youths each season.

F11: The pools are in need of safety covers and other updated modifications.

F12: The pools are well utilized by the community. An average weekly attendance is 2800 swimmers. The pools are open May-September.

F13: The program provides a unique training opportunity to begin a career with the Forest Service.

F14: Acceptance into the program requires that a student be a high school graduate or enrolled and in good standing with their high school.

F15: The program is posted online, advertised through local schools and TCPRD. Applications are available at TCPRD.

F16: The program has been successful and has met the capacity for enrollment.

Recomendaciones adicionales 31

No vinculadas a hallazgos específicos.

R1: Jury recommendation in error. Vehicles are in good working order. Replacements not required.

R2: Visibility to the community-Union Democrat radio and magazine "Friends and Neighbors"

R3: Budget constraints Grand Jury-2010-2011 Comments: No Comments 19-20 Report:Jamestown Land Fill Responding Dept:Department of Public Works Respondent:Mr. Peter Rei Response Due:28/Sep/10 Response Date Received:24-Jun-10 Grand Jury DispositionACCEPTED Recommendation follow-up:

R4: Dress is appropriate for the job. Logo shirts with SHS are worn.

R5: Grand Jury-2010-2011 Comments: No Comments 61-63 Report:TC Drug & Alcohol Responding Dept: Respondent: Response Due:28-Sep-10 Response Date Received:Not Required Grand Jury Disposition Recommendation follow-up: None Grand Jury-2010-2011 Comments: No Comments 65-66 Report:TC Early Release Responding Dept:Tuolumne County Sheriff Respondent:Sheriff James Mele Response Due:28-Aug-10 Response Date Received:10-Jul-10 Grand Jury DispositionACCEPTED Recommendation follow-up: None Grand Jury-2010-2011 Comments: No Comments 15 Exhibit 3 16 Exhibit 3.2 17 Exhibit 3.3 18 Exhibit 3.4 19 Exhibit 3.5 20 Exhibit 4 CALIFORNIA CODES PENAL CODE SECTION 914-924.6 914. (a) When the grand jury is impaneled and sworn, it shall be charged by the court. In doing so, the court shall give the grand jurors such information as it deems proper, or as is required by law, as to their duties, and as to any charges for public offenses returned to the court or likely to come before the grand jury. (b) To assist a grand jury in the performance of its statutory duties regarding civil matters, the court, in consultation with the district attorney, the county counsel, and at least one former grand juror, shall ensure that a grand jury that considers or takes action on civil matters receives training that addresses, at a minimum, report writing, interviews, and the scope of the grand jury's responsibility and statutory authority. (c) Any costs incurred by the court as a result of this section shall be absorbed by the court or the county from existing resources. 914.1. When a grand jury is impaneled, for purposes which include the investigation of, or inquiry into, county matters of civil concern, the judge of the superior court of the county, in addition to other matters requiring action, shall call its attention to the provisions of Chapter 1 (commencing with Section 23000) of Division 1 of Title 3, and Sections 24054 and 26525 of the Government Code, and instruct it to ascertain by a careful and diligent investigation whether such provisions have been complied with, and to note the result of such investigation in its report. At such time the judge shall also inform and charge the grand jury especially as to its powers, duties, and responsibilities under Article 1 (commencing with Section 888) of Chapter 2, and Article 2 (commencing with Section 925), Article 3 (commencing with Section 934) of this chapter, Article 3 (commencing with Section 3060) of Chapter 7 of Division 4 of Title 1 of the Government Code, and Section 17006 of the Welfare and Institutions Code. Exhibit 5 California Assembly Bill (AB 622) Civil Grand Juries. Existing law requires each grand jury to submit to the presiding judge of the superior court a final report of its findings and recommendations that pertain to county government matters during the fiscal or calendar year, as specified. This bill would require a civil grand jury to meet with the chief executive or department head of an agency subject to its investigation at least 45 days prior to the issuance of its final report to discuss the nature of the investigation and to receive the comments of the chief executive or department head. By requiring additional duties of local government officials, this bill would impose a state-mandated local program. Existing law provides that a grand jury acting through its foreman and the attorney general or the district attorney may make a joint written request for public sessions of the grand jury, as specified. Existing law provides that if the court, or the judge, finds that the subject matter of the investigation affects the general public welfare, involving the alleged corruption, misfeasance, or malfeasance in office or dereliction of duty of public officials or employees or of any person allegedly acting in conjunction or conspiracy with such officials or employees, the court or judge may make an order directing the grand jury to conduct its investigation in a session or sessions open to the public. This bill would instead require every civil grand jury session in which testimony under oath is given to be open to the public. The bill would allow the grand jury, acting through its foreman, and the Attorney General or district attorney to make a joint request for closed sessions, as specified. Under existing law, no person is permitted to be present during the criminal sessions of the grand jury except the members and witnesses actually under examination, and certain other specified persons, including, among others, the district attorney, an interpreter, and the officer having custody of a prisoner witness while the prisoner is testifying. This bill would authorize any witness who is called to give testimony under oath before a civil grand jury to have counsel present on his or her behalf while he or she is testifying. The bill also would create in any witness who is the subject of a grand jury investigation the right to disclose, in writing, exculpatory evidence to the prosecutor. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions. Tuolumne County Parks and Recreation Department Reason For Investigation The 2010/2011 Grand Jury decided to look at the Tuolumne County Parks and Recreation Department (TCPRD) as it had not been investigated for some time. The Grand Jury (the Jury) chose to focus attention on youth related facilities and activities: Standard Park, Sonora Tiny Tots, Tuolumne County Youth Centers, Aquatics and the Fire Fighter Training Program.

R6: All fire extinguishers are inspected and serviced annually in compliance with regulations. Grand Jury-2010-2011 Comments: No Comments 14 Exhibit 2.4 INDIVIDUAL DEPARTMENT AND AGENCY RESPONSE GRAND JURY REPORT 2009/2010 Page Ref: 55-56 Report:Transportation & Detention Responding Dept:Tuolumne County Sheriff Respondent:Sheriff James Mele Response Due:28-Aug-10 Response Date Received:10-Jul-10 Grand Jury DispositionACCEPTED Recommendation follow-up:

R7: Members of the community who meet the criteria mandated by NA and AA for instructors are encouraged to volunteer for the jail program, since having more instructors to draw from assures the continuity of the existing program.

R8: No comments required

R9: School maintained Ag classes for year 2010-2011

R10: No comments required Grand Jury-2010-2011 Comments: No Comments 37-39 Report:Tuolumne Airports Responding Dept:Toulomne County Airport Respondent:Mr. Jim Thomas Response Due:28-Sep-10 Response Date Received:28-Jul-10 Grand Jury DispositionACCEPTED Recommendation Follow-up:

R11: Utilize Proposition 40 funds and the RZH grant to make needed repairs and upgrades.

R12: Increase public awareness as to rental possibilities. Look into extending the season. Remarks The Jury found that the Aquatics program continues to not only be a favorite with the community, but is also a large source of employment for the youth of our communities. May it also be noted that, even with the continued fiscal challenges at hand, the pools of Tuolumne County have managed to stay open.

R15: Continue to provide appropriate information to the public regarding classes.

R16: The class is well attended. Offer another one-week session as the need and funding arises. Remarks The Jury wishes to acknowledge Eric Aitken as he was most helpful in providing timely answers to our questions.

R15-18: Report:Animal Control

R19-20: Report:Jamestown Land Fill

R21-23: Report:Community Development

R25-27: Report:Child Welfare Services

R29-29: Report:Senior Center

R31-32: Report:Public Health Department

R33-35: Report:Sonora Union High School

R37-39: Report:Tuolumne Airports

R41-42: Report:UC Coop -Farm Advisor Response Due:28-Sep-10 Response Date Received:3-Aug-10 Grand Jury DispositionACCEPTED Recommendation Follow-up: R3 Weekly newspaper articles and informational booths and on line Q&A Grand Jury-2010-2011 Comments: No Comments

R43-43: Report:Veteran Services

R45-46: Report:Public Defender's Office

R47-49: Report:Sierra Conservation Center

R51-53: Report:Tuolumne County Jail

R55-56: Report:Transportation & Detention

R57-59: Report:Probation Department

R61-63: Report:TC Drug & Alcohol

R65-66: Report:TC Early Release

June 16, 2011 — 2011 Grand Jury Report - Part II

80 páginas 13 hallazgos 13 recomendaciones

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Hallazgos & Recomendaciones 13 hallazgos

F1: Combining all existing Tuolumne County fire districts and departments under a single management structure would address the following: (a) Improvement must be made in the use of currently available funding. Having a paid staff-member of Fire Chief status in multiple districts and departments is increasing costs unnecessarily. (b) Training and equipment is not consistent among districts and departments. (c) An inventory of County-wide resources, both human and equipment, would be a useful tool in addressing how to provide economical and efficient use of what is available. (d) Parochial attitudes are a barrier to change. Making sure future 10 Interviews 11 CAL Fire Contract 12 Interviews 84 purchases of equipment and training of staff are compatible throughout the system will result in an emergency response capability and potential cost savings beneficial to everyone in the County, not just within a single district. Maintaining the integrity of current benefit assessments so that local taxpayers continue to receive what they voted to gain will be challenging to any proposal combining County-wide resources. (e) Renewal or renegotiation of the CAL Fire Contract must be done with flexibility in mind and with careful attention to administrative cost reduction.

F2: The public’s perception of emergency response is outdated. Actual fire related calls are a small portion of demand. The shift from firefighting to medical response is a large part of increased costs. New funding sources are required to meet the increasing demands for emergency response. Since most of this demand is likely to be in medical response, emphasis must be on how to address these expenses.

F3: Emergency dispatch is complicated. Centralization is needed now. The current dispatching system results in multiple actions necessary to send a response, (Appendix A), as well as errors in dispatching needed resources to the proper location. California Highway Patrol is the only available dispatch for 911 calls made from cellular phones.

F4: It is essential to educate the public about how their demand for services relates to cost. The public’s expectation of service must be defined. What it costs to provide those services must be explained. Funding methods can then be established to provide that level of service.

F5: Volunteer numbers are declining due to several factors. An aging population, the demands on today’s working families and discouragement from some professional firefighters are lesser issues. Training requirements appear to be the main obstacle to recruitment. Lack of opportunity to engage in actual fire fighting appears to be the primary obstacle to retaining volunteers because medical response is usually not their focus. Attrition will always be a factor. It is necessary that recruitment efforts remain constant.

F6: Some volunteer fire stations have a low response rate or are inactive. These stations mislead residents regarding safety-response times and may affect ISO ratings.

F7: The “Amador” Plan allows CAL Fire resources to be used for local structural fire protection during the non-fire season winter months.

F8: Groveland Community Service District provides response outside its district’s boundaries to Mariposa County. Mariposa County assists Groveland when necessary. This cooperation is essential to isolated and remote residents. It has 22 volunteers, successfully uses part-time employees, supports a ROP fire cadet program and has community appreciation activities.

F9: Any centralization of responders will offer savings in some areas and increase costs in others. For some positions, personnel costs are likely to increase as 85 “equal pay for equal work” will be a factor. There are many undefined benefits CAL Fire provides in services and equipment that must be included in a cost analysis. The success of methods to save on maintenance, purchasing and other budget items will vary.

F10: Consolidating into a Community Service District addresses several of the problems of special districts.

F11: Lack of effective personnel management by the TCSD board resulted in lawsuits and grievances which cost the district untold time and money in legal fees and settlements. These issues detrimentally affected the district’s 21 Failure to promulgate the signed Settlement Agreement: Brown Act Govt. Code 140 operating efficiency. Conflict-of-interest regulations appear to have been disregarded when dealing with personnel issues. Complex employee protection regulations demand expertise in personnel management.

F12: Payment to settle a Claim that protested awarding the treatment plant construction contract to other than the lowest responsible bidder increased costs. Customers of TCSD must bear part of the costs of settlement but gain no improvement in services for those dollars.

F13: A Community Services District combining existing special districts serving Tuolumne City could provide a general manager and address the problem of maintaining a full roster of board members.

Recomendaciones adicionales 13

No vinculadas a hallazgos específicos.

R1: The Grand Jury finds that Tuolumne County should consolidate all existing fire districts and departments under a single management system to provide structural fire protection on a year-around basis. (a) A single Fire Chief providing leadership to all responding districts should be considered. The districts would employ Fire Captains and Lieutenants as needed. By whatever method, it is critical that fire command structure is centralized for all responders County-wide. This might be accomplished under the “Single County-wide Fire System - Joint Powers Agreement Option” discussed in the Tuolumne County Fire and First Responder Study. Use of part-time firefighters should be explored to meet staffing demand in all districts/departments. This usually results in cost savings by reducing benefit packages. (b) Training should be standardized and every effort should be made to make it accessible to volunteers. Anyone from outside Tuolumne County that benefits from the consolidated Training Bureau’s courses should pay a reasonable fee for that training. (c) An inventory of resources should be completed that includes what/who belongs to, or is provided by, CAL Fire and must include: • services and equipment Tuolumne County is enjoying without cost through its contract with CAL Fire • what/who does Tuolumne County Fire Department own and supply • what/who does each district/department own and could possibly supply to a coordinated County-wide system This comprehensive and accurate list of assets, including personnel, is crucial in determining how to save money. (The Commission on Fire Accreditation International recommends a system approach known as “Standards of Response Coverage” for use in self-assessment of a fire agency. [ City-gate Assoc. Fire Department Evaluation for the Groveland Community Services District] This approach might be useful for the current evaluation of Tuolumne County fire and emergency response services.) (d) Set aside parochial attitudes and address economic reality by: • using available dollars wisely through coordinated purchasing of supplies and equipment • sharing maintenance of, and training personnel to use, all available equipment 86 • avoid unnecessary duplication of resources • standardize and coordinate training of volunteers • encourage volunteers to be County-wide responders • share educational and public relations efforts (e) While negotiating a new CAL Fire contract, include language that allows phasing out the broader services CAL Fire provides and provides flexibility to address those changes. Maintain the Amador Plan type of winter support for a defined term. Every effort should be made to reduce costs subject to the Administration fee.

R2: Some communities in California are recovering at least part of response costs through various means including charging expenses to auto and homeowner’s insurance coverage, medical insurance coverage, etc. Some are establishing “response fees” both for nonresidents and residents. Consultants are available that specialize in recovery, usually charging a set fee based on a percentage of recovered dollars. Models for in-house recovery systems are available from other local agencies. Success rates vary for both recovery systems. It should be noted, there is currently proposed State legislation to prohibit local agencies from adopting such fees and that some locales that had adopted fees have since dropped them for various reasons. Researching these possible funding sources should be part of the working- group’s effort.

R3: Adding medically qualified personnel to dispatch would result in sending the appropriate level of staff and equipment to a call. It should be determined if such a change would result in the costs to provide skilled staff being recouped by efficiency in response. Establishing a central, well equipped, dispatch center staffed with medically trained personnel serving the entire County must be considered. The possibility of combining County-wide dispatching services with the proposed new CAL Fire Command Center project should be investigated. That investigation should be open to the idea of a single dispatch for all emergency responders. Planning to accommodate change in how 911 calls from cellular phones are currently handled should be included in any new dispatch program.

R5: (a) Required training of volunteers should be made as accessible, affordable and flexible as possible. Volunteers should be encouraged to serve County- wide whenever possible. Opportunity to engage in actual fire fighting should be expanded. Any professional firefighter that in any way discourages or disparages the contribution of volunteers should be disciplined. Leadership at all levels should reaffirm the importance of volunteers to the success of fire departments. (b) Local businesses and organizations should be approached to sponsor volunteers with stipends or “scholarships” to help fund training, equipment and perhaps even child care during training sessions. At the very least, employers should be educated on why their cooperation is critical to volunteers they employ. (c) Centralization of volunteer programs under a single leader would improve the potential of gaining new recruits, make training consistent, provide expanded opportunity to participate in responses, and insure better retention of recruits. The program should make use of every good idea available from successful efforts throughout the County and elsewhere. In addition, this program might serve as a public-relations and education coordinator.

R7: Groveland Community Service District has a successful responder program. Elements of its staffing, training, volunteer recruitment and community appreciation programs would be useful models to review for initial centralized management policy.

R8: Studies of the economic issues relative to any consolidation should forecast costs and savings forward at least five years. It is likely consolidation will be costly in its first few years but changes might be very beneficial further out. Projections of this manner are difficult and subject to many influences over which the local agency has no control. All districts/departments in the County should support the Working-Group study of how best to utilize existing resources and demonstrate a willingness to change business models. Remarks Tuolumne County Administrator Craig Pedro provided exceptional cooperation. He and his staff are appreciated for giving up-to-date information as soon as it became available. Assistant County Fire Warden Paul Speer, Groveland CSD Fire Chief Shane Warner, County Fire Warden Mike Noonan and Dennis Townsend were very helpful and informative sources for the Jury. 88

R9: Communities served by several special districts should explore the potential advantages of creating a Community Services District. Tuolumne City and Jamestown have a variety of special districts serving their communities and may find establishing a Community Service District useful.

R10: Same as Recommendation 9. Remarks It appears to the Jury not all special districts follow the applicable local, State and Federal laws and regulations. While recognizing it can be difficult to track and adhere to so many rules, more effort should be made in this regard. Carter Cemetery District appears to be fiscally well managed and benefits from the services of a dedicated Sexton. Both the Twain Harte CSD and Tuolumne Utilities District (TUD) have excellent new member orientation programs. The Tuolumne City Parks and Recreation District and TUD use exceptional policy and administration manuals. TUD is an example of a special district doing many things well. The size of this district is a factor by providing resources not available to smaller districts. An energetic and dedicated General Manager contributes much to this district’s success. Groveland and Twain Harte Community Services Districts maintain informative websites.

R11: TCSD should follow the Personnel Policy and Procedure Manual updated and adopted in April of 2010. TCSD should review that manual annually for compliance with applicable laws and update the manual as required. Special effort should be made by board members to avoid even the appearance of a conflict-of-interest when dealing with personnel. A well-qualified general manager is helpful in dealing with personnel issues.

R12: TCSD should have all documents relative to offering contracts for services reviewed by well-qualified individuals employed by the district. The district should have those reviews presented in writing to the board prior to any action on the contract. The reviews should be kept as part of the Record. The TCSD should follow all public contracting laws and guidelines.

R13: TCSD should participate in a proposal to create a Community Services District combining special districts serving Tuolumne City. Remarks Brenda Bonillo, TCSD Secretary, has been exceptionally helpful. She provided requested documents (at no cost) promptly and with a positive attitude. Evan Royce and John Feriani were very informative and remain committed to the success of TCSD. All TCSD staff contacted by the Jury were helpful, friendly and informative. TEDA staff was extremely cooperative and informative. They provided many documents for the Jury's review and at no cost. Pete Kampa, TUD General Manger, and other TUD staff helped address questions about sewage treatment and the consolidation study. TCSD’s past District Engineer made his personal records available and promptly addressed all questions from the Jury. In an unusual move, TCSD made their past Attorney available to answer questions. 142

CAO Secured Property Assessment Value and Tax Collection

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Shaws Flat - Springfield Cemetery District

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* This report's PDF did not contain easily extractable text and required Optical Character Recognition (OCR) for analysis. There may be minor errors in the extracted findings and recommendations due to OCR limitations with scanned documents.