BOARD OF DIRECTORS MEETING
October 17, 2007
BOARD
MEETING CALLED TO ORDER
TIME: 7:31 PM
LOCATION: STATION
1
ROLL CALL ABSENT
Pete Stemple Vice-President
Bob
OTHERS
PRESENT
Brett Fillis Fire Chief
Carey Chaput Office
Manager
Chris Wolfard Operations Chief
Darren Bucich Captain
Sandy Shaffer Budget
Committee
SPEAKERS AND GUESTS
Richard Brewster, CPA – Annual
Audit presentation was given by Richard Brewster. He walked the Board through
the report from back to front commenting that all State requirements have been
met and that the district finances stayed within the budget.
Richard first explained the
decreasing schedule of outstanding debt and the outstanding collections due in
property taxes. The process for anticipating approximately 92% of the scheduled
property tax was explained by Richard. The Board further discussed the
potential affect that foreclosures may have on tax revenues and that it may
affect the timing but not the overall cash flow.
The District’s finances are
done in the modified accrual basis. Overall the district has had a positive
change due to not having to use Contingency and using less than expected in
Capital Outlay because of the success in grant activity. Richard then went through each category in
the General Fund explaining any changes and final balances. More assets were
brought in than the scheduled depreciation, leaving a positive adjusted balance
in fixed assets.
Richard explained to the
Board the current situation of PERS as being back where we were years ago with
a positive fund balance. This affects the overall actuarial and employer rates.
As it is the Auditor’s opinion
that the District has a clean bill of health, he wanted to stress the
increasing standards for internal controls on public funds. He reminded the
Board that they need to check everything. He recommended having a written
policy that documents the procedure for internal controls, having something
that can be tested in next years audit process. The Board agreed to look at
options for guidelines on new internal controls, realizing that the priority
should be to document procedures and then segregate duties.
The Board questioned Richard
on the general acceptance of a Contingency Fund. Richard explained that the
District’s fund was right where it needed to be to oversee operations before
tax revenues come in, starting in November. Generally 10% to 15% of the Budget
should be in Contingency. He further explained that even though Fuel Reduction
funds have been budgeted higher than needed that they should not affect the
operating expenses. He reminded the
Board to have an operating cushion to fund the expanding personnel benefits as
vacations and sick time increase.
None
APPROVAL OF
MINUTES
Review the Budget Meeting minutes of Sept. 20, 2007 meeting. The minutes were reviewed and discussed. The minutes were approved as written.
Bob
Approved unanimously.
The Board reviewed the minutes of the Special Meeting held on Oct. 4th,
2007.
Approved
Unanimously.
FISCAL REPORT
The Disbursement Voucher for September 2007 was presented:
The Board reviewed and discussed the September 2007
Disbursement Journal. The Board asked for explanations on purchases for Office
Machines and Extra Staff coverage. The Board asked about the construction on HQ
and if the Structural Engineer was close to finishing the Bridge project.
Monthly expenditures approved
unanimously.
The Financial Report review:
The HQ
construction line is over budget due to the asphalt project being higher than
budgeted, coupled with the Bay project being completed at the beginning of this
fiscal year instead of as planned in last years budget. The timing on the Extra
Staff coverage should work out well with Darren cleared to return to full duty
January 1st.
Training, Maintenance and Alarms:
Brett reviewed the Training and Alarms for the month of September. This is a short month for drills due to the Labor Day Holiday. There was no outside training and nothing really to report maintenance wise. Although for safety, windows have been fabricated to fit all the man doors at HQ. Alarms have been a little slower for the month bringing the total for the year to 459 alarms.
Fuel Reduction:
The priority is set to start working on burning the piles from last years treatments and then on the Humbug Creek piles.
Station 7: The development permit was finally acquired with conditions listed for providing the planning department with proof of fire resistant construction and a fire safety inspection. The Deferred Agreement and Deed Restriction was recorded, allowing to proceed with the plan review and septic permit. The contractor will still be able to abide by the bid pricing.
General;
The refurbished defibrillators acquired through the Assistance to Firefighters Grant have arrived.
The next project on the list will be to install a draft tube in the pond at Station 4. The volunteers of Station 4 want to extend their thanks to the staff for thoroughly cleaning the station.
OLD BUSINESS
Williams
190 Agreement:
The
agreement has already met approval with the authorized Williams personnel. The
Williams Board will meet Oct 24th and have a chance to make any
changes or discuss any concerns. Although the agreement is dated October 18,
2007, Darren will not be able to start until Oct. 29th. With no
further discussion, the Board agreed to enter into the agreement and have Brett
administer in accordance with the 190 agreement.
Bob
Approved Unanimously.
NEW BUSINESS
Resolution 2007/2008-02:
The Board
found it necessary to allocate unanticipated funds of $22,800 to the General
Fund as a result of an Assistance to
Firefighters/FEMA grant. The budget had been approved for $12,000 to replace
three of the antiquated AEDs. The unexpected funds received from the Assistance
to Firefighters Grant, allowed purchasing six refurbished units for $22,800.
Approved
Unanimously.
Reimbursable Overtime Summarized:
Brett
reviewed the Reimbursable Overtime line item to be sure that the board
understood the financial benefits to the District. Income versus expenses was
explained showing an overall positive adjustment that helped to cover other
expenses such as PERS and Health benefits. The training benefits however, are
found to be invaluable and hard to actuate.
None
ADJOURNMENT
The Board meeting was adjourned at 8:55pm. The next Board meeting will be held on Wednesday, Nov.( 21st) (28th) , 2007 at Station 1 , 7:30 PM.