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January 28, 2019 Page 1 of 1

AGENDA Board of Commissioners Regular Meeting

January 28, 2019 – 4:00 PM – Administration Building

All matters listed in the Consent Agenda have been distributed to each member of the Board of Commissioners for reading and study, are considered to be routine, and will be enacted by one motion of the Commission with no separate discussion. If separate discussion is desired, that item may be removed from the Consent Agenda and placed on the Regular Agenda by request.

1. ADMINISTRATIVE ITEMS

A. Call to Order/Establish Quorum/Pledge of Allegiance

B. Additions of Deletions to the Agenda

C. Announcements:

CKFR’s Annual Awards Banquet is scheduled for Wednesday, March 27th at theKitsap County Presidents’ Hall.

2. CONSENT ITEMS

A. Vouchers: Current

B. Payroll: January

3. DISCUSSION / ACTION ITEMS

A. Citizen Life-Saving Award Presentations – Chief Oliver

5-Minute Recess

B. Revised Financial Assistance (Charity Care) Policy – Tim Maule Action Requested to Approve

C. November 2018 Finance Report – Tim Maule

D. December 2018 Overtime Report – Chief Sorenson

E. Update on the Bridge Program/Policy – Chief Sorenson

F. Update on the Station 51 Monument – Chief Platz

G. CKFR Annual Awards Banquet – Chief Oliver

4. EXECUTIVE SESSION

An executive session will be held to discuss the performance of a public employee, pursuant to RCW 42.30.110(1)(g).

5. ADJOURN

CHECK REGISTERCentral Kitsap Fire & Rescue Time: 10:36:29 Date: 01/23/2019MCAG #: 1162 01/28/2019 To: 01/28/2019 Page: 1Trans Date Type Acct # Chk # Claimant Amount Memo

238 01/28/2019 Claims 1 32318 AIRGAS USA LLC 467.83 O2 Tank Refill239 01/28/2019 Claims 1 32319 ALL BATTERY SALES &

SERVICE254.95 Battery

240 01/28/2019 Claims 1 32320 SUSAN ARIES 145.84 Medic Transport Overpayment241 01/28/2019 Claims 1 32321 ASSOCIATED PETROLEUM

PRODUCTS INC7,279.02 Gas & Diesel Fuel

242 01/28/2019 Claims 1 32322 BREM-AIR DISPOSAL INC 774.05 Garbage Service243 01/28/2019 Claims 1 32323 BREMERTON BOTTLING

COMPANY282.50 Coffee Supplies

244 01/28/2019 Claims 1 32324 CASCADE NATURAL GAS CORP

1,866.28 Natural Gas

245 01/28/2019 Claims 1 32325 CENTURYLINK BUSINESS SERVICES

43.13 Admin Alarm Panel Service

246 01/28/2019 Claims 1 32326 CENTURYLINK 119.83 Sta 42 Phone Service247 01/28/2019 Claims 1 32327 CENTURYLINK 883.76 Phone Service248 01/28/2019 Claims 1 32328 ENDURIS 163.00 2019 Alum-Line Draft

Commander Trailer249 01/28/2019 Claims 1 32329 ERLAND POINT WATER

COMPANY128.80 Water And Street Lights

250 01/28/2019 Claims 1 32330 FIRST CHOICE HEALTH NETWORK

96.20 EAP Services

251 01/28/2019 Claims 1 32331 FRAMEWORK LLC 598.00 New Frontier Emergency Symposium - Bekenyi, Cooper

252 01/28/2019 Claims 1 32332 HIS HANDS LAWN CARE & SERVICES INC

4,730.60 Lawn Care Contract

253 01/28/2019 Claims 1 32333 KITSAP 911 PUBLIC AUTHORITY

17,782.92 Cencom Services

254 01/28/2019 Claims 1 32334 KITSAP COUNTY PUBLIC WORKS

1,360.38 Sewer & Dispose Of F-500

255 01/28/2019 Claims 1 32335 KITSAP PUD #1 269.61 Utilities - Water256 01/28/2019 Claims 1 32336 KITSAP SUN ACCOUNTING 322.69 Annual Subscription257 01/28/2019 Claims 1 32337 KNOX COMPANY 1,428.99 Cloud License Renewal258 01/28/2019 Claims 1 32338 LIFE ASSIST INC 1,316.54 Medical Supplies259 01/28/2019 Claims 1 32339 SHAWN M MAHONEY 607.50 Tuition Reimbursement - ART

1301260 01/28/2019 Claims 1 32340 MEDICAL CONSULTING

ASSOCIATES, PLLC5,246.00 Exams For Career And Volunteer

261 01/28/2019 Claims 1 32341 RANDALL NICHOLS 50.50 Medic Transport Overpayment262 01/28/2019 Claims 1 32342 NORTH PERRY AVENUE

WATER DISTRICT162.33 Sta 41 Water And Street Lights

263 01/28/2019 Claims 1 32343 OFFICE DEPOT 403.09 Office Supplies264 01/28/2019 Claims 1 32344 JOHN H. OLIVER 607.50 Tuition Reimbursement265 01/28/2019 Claims 1 32345 OLYMPIC SPRINGS 69.33 Sta 45 Drinking Water266 01/28/2019 Claims 1 32346 PACIFIC OFFICE

AUTOMATION407.68 Admin Copier

267 01/28/2019 Claims 1 32347 PACIFIC OFFICE AUTOMATION

225.48 Usage Charges

268 01/28/2019 Claims 1 32348 PUGET SOUND ENERGY 5,987.17 Electricity269 01/28/2019 Claims 1 32349 RICE FERGUS MILLER INC 967.10 On-Call Design Services270 01/28/2019 Claims 1 32350 JAMES T SCHROEDER 40.75 Reimbursement For DOL Fees271 01/28/2019 Claims 1 32351 SNURE LAW OFFICE PSC 192.00 Legal Services272 01/28/2019 Claims 1 32352 STERICYCLE 114.02 Medical Waste273 01/28/2019 Claims 1 32353 SUMMIT LAW GROUP PLLC 163.50 Legal - General Labor274 01/28/2019 Claims 1 32354 SUNRISE PEST

MANAGEMENT956.41 Pest Control

275 01/28/2019 Claims 1 32355 TRANE US INC 3,284.72 HVAC Repair276 01/28/2019 Claims 1 32356 TRI-TEK SYSTEMS 1,005.00 Alarm Monitoring277 01/28/2019 Claims 1 32357 TRUSTEED PLANS SERVICE

CORPORATION3,058.53 February 2019 Retiree Medical

278 01/28/2019 Claims 1 32358 UNIFIRE POWER BLOWERS INC

536.39 Helmets

2A

CHECK REGISTERCentral Kitsap Fire & Rescue Time: 10:36:29 Date: 01/23/2019MCAG #: 1162 01/28/2019 To: 01/28/2019 Page: 2Trans Date Type Acct # Chk # Claimant Amount Memo

279 01/28/2019 Claims 1 32359 UNUM LIFE INSURANCE COMPANY OF AMERICA

532.37 LEOFF 1 Long Term Care Insurance

280 01/28/2019 Claims 1 32360 VERIZON WIRELESS 1,766.35 Cell Phones281 01/28/2019 Claims 1 32361 WAVE BROADBAND 61.15 High Speed Internet282 01/28/2019 Claims 1 32362 WESTBAY AUTO PARTS 157.24 Auto Parts283 01/28/2019 Claims 1 32363 JEFF S. WRIGHT 630.00 Firemanship Conference284 01/28/2019 Claims 1 32364 ZOLL MEDICAL

CORPORATION1,406.10 Electrodes & Sensors

001 GENERAL FUND 68,953.13Claims: 68,953.13

* Transaction Has Mixed Revenue And Expense Accounts 68,953.13

We, the undersigned of Central Kitsap Fire and Rescue, do hereby certify that the materials have been furnished, the services rendered, the labor performed as described, or that any advance payment is due and payable pursuant to a contract or is available as an option for full or partial fulfillment of a contractual obligation. We certify and that the claims are just, due and unpaid obligation against the District and that the checks noted above are approved for payment.

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Chairman

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Commissioner

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Vice Chairman

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Commissioner

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Commissioner

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Fire Chief

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Finance Director

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BOC Memo Page 1 of 1

To: Board of Commissioners

From: Timothy Maule, Finance Director

Date: January 28, 2019

Re: Revised Charity Care Policy

Action Requested Staff requests the Board to review the attached Financial Assistance (Charity Care) Policy for adoption at the next BOC meeting.

Background CKFR currently has three separate documents related to Charity Care and the most recent SOP (Policy & Procedure 1.2.5) was implemented in June of 1999. While SOP has remained unaltered, the actual financial assistance offered has changed significantly over the years leaving an incongruity between the SOP and actual assistance awarded.

The District currently uses a sliding scale for financial assistance (FA) ranging from 50% to 100% of the amount billed for household incomes between 100% to 400% of the Federal Poverty Level (FPL). The proposed policy revision eliminates the sliding scale and provides 100% FA up to 200% of the FPL. The new policy also expands the availability for FA to all emergency services provided by the District.

Budget Implication CKFR averaged 20 annual Charity Care requests over the last five years and authorized $4,820 and $8,950 in 2017 and 2018 respectively. The revised policy could bring approximately $1,200 in additional revenue to the District based on averages from the last two years. However, we have seen an increase in FA requests in 2018 which, if this trend continues, may negate any additional revenue.

Policy Implication This updated policy should prove beneficial to the District and its members as it will consolidate CKFR’s authorization for Financial Assistance (Charity Care) into one comprehensive policy, expand the availability to all emergency services provided by the District, allow for FA if also awarded by the hospital and bring it closer in line with our peers.

3B.1

BOC Financial Assistance (Charity Care)Division: LEGISLATIVE Scope: ALL PERSONNEL Adopted: Next Review:

CKFR Board Policy

Financial Assistance BOC – LEGISLATIVE

Adopted: Page 1 of 4

PURPOSE

It is the policy of Central Kitsap Fire and Rescue to provide without discrimination pre-hospital care and other emergency services to all persons without regard for their financial ability to pay. This Policy describes the conditions in which the District will provide Financial Assistance.

APPLICATION

This Policy applies to:

All charges for emergency medical service transport fees;

All non-transport service charges;

Collection of cost-recovery fees and charges including those related to

o motor vehicle incidents,

o hazardous material incidents, and

o Incidents occurring on unprotected parcels (also known as “No Man’s Land”properties).

Other emergency and specialty rescue services provided by the District.

ELIGIBILITY

Eligibility for Financial Assistance will be considered for individuals who are uninsured, underinsured, ineligible for other healthcare programs and are unable to pay based on financial need in accordance with this Policy.

A person seeking Financial Assistance must exhaust all other payment options including, but not limited to:

Private or third party coverage (group or individual medical plans);

Medicaid and/or Medicare;

Worker’s compensation programs;

Civilian Health and Medical Program of the Uniformed Service (CHAMPUS / TRICARE);

Third party liability situations such as automobile accidents or personal injuries; and

Other private, state and local medical assistance programs.

DRAFT

3B.2



Financial Assistance will be awarded based on the District’s determination of financial need. Factors such as age, gender, ancestry, race, color, national origin, sexual orientation, marital status, ancestry, religious affiliation, immigrant status, gender identity or any other basis prohibited by law shall not be considered.

The District defines income as total cash receipts before taxes derived from wages and salaries, welfare payments, Social Security payments, strike benefits, unemployment or disability benefits, child support, alimony, and net earnings from business and investment activities.

In order to qualify for Financial Assistance the person or responsible party must submit a completed application and meet the following criteria:

The applicant must have an active, collectable account balance with the District;

The applicant’s Family Income must be at or below 200% of the Federal PovertyGuidelines (FPG) as updated annually by the Department of Health and Human Services.

METHOD FOR APPLYING FOR FINANCIAL ASSISTANCE

For the purpose of reaching an initial determination, the District shall rely upon information provided orally by the applicant. The District may require the applicant or responsible party to sign a statement attesting to the accuracy of the information provided to the District staff for purposes of the initial determination of Financial Assistance.

All persons must complete and submit the District’s Financial Assistance Application unless there are special or extenuating circumstances (see next section). District staff will take reasonable measures to facilitate the application process.

The information provided in the application will be used by District staff to evaluate and determine financial need. Applicants must provide at least one form of supporting documentation below in order to verify household income. These may include but, are not limited to:

A "W-2" withholding statement;

Pay stubs;

An income tax return from the most recently filed calendar year;

Forms approving or denying eligibility for Medicaid and/or state-funded medicalassistance;

Forms approving or denying unemployment compensation;

Grant of “hospital charity;” or

Written statements from employers or welfare agencies.

Information requests for the verification of income and family size shall be limited to that which is reasonably necessary and readily available to substantiate the responsible party's qualification for Financial Assistance. Only those facts relevant to eligibility may be verified, and duplicate forms of verification shall not be demanded.

DRAFT



District staff shall make every reasonable effort to reach initial and final determinations of eligibility for financial assistance in a timely manner. Nevertheless, those determinations may be made at any time, even after the Application Period, upon learning of facts or receiving the documentation described herein, indicating that the responsible party’s income is equal to or below two hundred percent (200%) of the federal poverty guidelines as adjusted for family size. The timing of reaching a final determination of eligibility for financial assistance shall have no bearing on the Districts identification of financial assistance / charity care deductions from revenue as distinct from bad debts.

Any responsible party who has been initially determined to meet the criteria for receiving financial assistance shall be provided with at least fourteen (14) calendar days or such time as the person’s medical condition may require, or such time as may be reasonably necessary to secure and to present documentation described above prior to receiving a final determination.

In the event that the responsible party is not able to provide any of the documentation described above, District staff shall rely upon written and signed statements from the responsible party for making a final determination of eligibility for classification as an eligible person.

District staff shall notify persons applying for financial assistance of their final determination of sponsorship status within fourteen (14) calendar days of receiving information. Such notification shall include a determination of the amount for which the responsible party will be held financially accountable. In the event that the application is denied, District staff shall notify the responsible party of the denial and the basis for the denial.

SPECIAL & EXTENUATING CIRCUMSTANCES

District staff may determine and grant eligibility for full Financial Assistance based on personal circumstances that may include:

Identification as an indigent person is obvious to District staff;

Homelessness or a person residing in a homeless shelter;

Eligibility for food stamps;

Deceased patients with no known estate or assets;

Other rare and infrequent circumstances approved by the Fire Chief or Fire Chief’sdesignee.

In these instances District staff is not obligated to establish the exact income level, or to request documentation from the responsible party, unless the responsible party requests further review.

APPEALS

All responsible parties denied financial assistance shall be provided with, and notified of, an appeals procedure that enables them to correct any deficiencies in documentation or request review of the denial and results in review of the determination by the District’s Finance Director.

DRAFT



Responsible parties shall be notified that they have thirty (30) calendar days within which to request an appeal of the final determination of their eligibility for financial assistance. Within the first fourteen (14) days of this period, District staff shall not refer the account at issue to an external collection agency. If the District has initiated collection activities and discovers an appeal has been filed, it shall cease collection efforts until the appeal is finalized. After the fourteen (14) day period, if no appeal has been filed, the District may initiate collection activities. If the final determination of the appeal affirms the previous denial of financial assistance, the District staff shall send written notification to the applicant.

REPLACES PREVIOUS VERSIONS

This policy supersedes and replaces previous versions the following:

Board of Commissioners Charity Care Policy (Policy 1-04)

Charity Care Procedure (SOP 1.2.5)

Individual Written Notice of Financial Assistance (Form 1008)

REFERENCES

Form 1008R – Financial Assistance Application Form

ATTACHMENTS

None

DRAFT

Main: (360) 447-3550 ● Fax: (360) 447-3590 ● Web: www.ckfr.org5300 NW Newberry Hill Road, Suite 101, Silverdale, Washington 98383

FINANCIAL REPORT FOR THE ELEVEN MONTHS ENDING NOVEMBER 30, 2018

Report on Financial Position

Total revenues exceeded expenditures by nearly $1.39 million for the eleven months ending November 30, 2018 due primarily to the receipt of bi-annual tax revenues in October. The Agency’s overall budget variance during the period was favorable by $864,000. Specific budget variances are discussed in more detail below.

A comparison between the Agency’s current and prior year fund balances is provided in the following table. The current year balance totaled just under $20.42 million or nearly $1.8 million less than the prior year. The primary reason for the decrease is spending down the bond project fund offset somewhat by increases in the capital facilities, apparatus and equipment and liability reserve funds.

GENERAL FUND BUDGET VARIANCES

Operating Revenues

Operating revenue exceeded budget expectations by nearly $1.04 million or 5.7% due to higher than expected ambulance transport revenue ($190,600), timber revenue ($119,500), mobilization revenues ($65,600) and interest revenue ($78,200).

Additionally, the District has received $547,900 in revenue from the Ground Emergency Medical Transport (GEMT) program. Due to uncertainty about this new monthly revenue, which began in July 2018, it was not included in the 2018 budget. Any retroactive GEMT payments received before year end will be transferred to the capital or liability reserve funds pursuant to the 2018 Budget Directives.

ENDING FUND BALANCES November 2018

General Fund 9,958,499$

Reserve Fund - General Liability 2,840,498

Debt Service Fund - Bond 1,700,052

Capital Fund - Bond Projects 547,180

Capital Fund - Facilities 3,864,376

Capital Fund - Apparatus & Equipment 1,414,825

Capital Fund - Fire Mitigation -

Technical Rescue ILA 90,190

Total Balance of All Funds 20,415,620$

3,201,716 (2,654,536)

Variance

2,406,972 433,526

1,647,400 52,652

22,212,248$ (1,796,628)$

3,650,949 213,427

1,282,147 132,678

75,771 (75,771)

9,947,293$ 11,206$

- 90,190

November 2017

November Finanical Report 1 of 13

3C

Main: (360) 447-3550 ● Fax: (360) 447-3590 ● Web: www.ckfr.org5300 NW Newberry Hill Road, Suite 101, Silverdale, Washington 98383

Operating Expenses

Total operating expenditures were under budget by $771,500 or 4.4% year-to-date. Driving these favorable variances are lower than anticipated personnel costs ($85,800), supplies ($118,000), training and travel ($121,000), professional services ($112,400) and contingency ($297,000).

Salary and benefits expenditures are lower than budgeted due to the timing of retirement payouts, and an unfilled position in operations. This favorable variance has been offset somewhat by the unbudgeted fleet manager position.

The favorable variance in supplies is primarily due to lower than budgeted costs for bunker gear ($41,600), EMS supplies and equipment ($29,600) and Facilities supplies ($46,700).

Training and travel costs are favorable compared with budget due to lower than expected year-to-date costs for the recruit academy ($17,600) Operations/EMS training ($57,600) and Administration training ($12,600).

Non-Operating Activity

Non-operational activity – consisting primarily of capital expenditures and fund transfers – reflects an unfavorable variance of $942,400.

A significant portion of this variance ($546,400) is from capital expenditures. Much of these costs are eligible for reimbursement from the capital facilities and capital apparatus funds. However, because of the cumulative positive favorable variance in 2018 the District will not transfer money in from the capital funds for these costs.

Total interfund transfers will likewise remain an unfavorable variance in 2018 as the District is not currently planning to reimburse the general fund for retirement payouts budgeted from the liability reserve.

TECHICAL RESCUE ILA FUND

In 2017 the District established a separate fiduciary type agency fund for reporting the inflows and outflows of cash for activity related to the Technical Rescue Mutual Aid Interlocal Agreement. At the time this type of fund best reflected CKFR’s custodial relationship with the Technical Rescue Program.

However, the Governmental Accounting Standards Board (GASB) has released Statement No. 84 which eliminates agency funds and provides new criteria that local governments must use to identify and report fiduciary activity. Governments having administrative or direct financial involvement with the assets (cash) no longer appear to be able to report this activity in a fiduciary fund.

The new guidance impacts our 2019 reporting year and the SAO is due to release guidance in January. Based on the outcome, we may need to transfer the balance of the Technical Rescue ILA Fund into our general fund, but would continue to track the activity separately.


Total YTD YTD Budget Budget Utilization

Budget Budget Actual $ Variance % Variance 11 Mo = 91.7%

GENERAL FUND - 001

Operating RevenueTaxes 16,736,220$ 16,673,053$ 16,699,770$ 26,717$ 0.2% 99.8%Intergovernmental Revenues 86,580 74,202 727,003 652,801 879.8% 839.7%Charges for Goods and Services 1,497,300 1,375,130 1,646,934 271,804 19.8% 110.0%Interest and Other Earnings 106,290 96,909 180,636 83,727 86.4% 169.9%

Total Operating Revenues 18,426,390 18,219,294 19,254,343 1,035,049 5.7% 104.5%

Operating ExpendituresSalaries and Wages 12,393,460 11,348,583 11,302,942 (45,641) -0.4% 91.2%Personnel Benefits 3,781,735 3,395,088 3,354,952 (40,136) -1.2% 88.7%

Subtotal Salaries and Benefits 16,175,195 14,743,671 14,657,894 (85,777) -0.6% 90.6%

Office and Operating Supplies 741,225 670,961 552,923 (118,038) -17.6% 74.6%Fuel Consumed 135,600 124,299 146,163 21,864 17.6% 107.8%Small Tools and Minor Equipment 28,810 25,748 25,884 136 0.5% 89.8%Training and Travel 297,515 277,059 156,064 (120,995) -43.7% 52.5%Professional Services 578,005 528,159 415,732 (112,427) -21.3% 71.9%Communication 90,320 82,797 83,094 297 0.4% 92.0%Taxes, Operating Rentals and Leases 14,775 14,622 9,289 (5,333) -36.5% 62.9%Insurance 90,145 90,145 98,074 7,929 8.8% 108.8%Utility Services 165,600 152,917 129,148 (23,769) -15.5% 78.0%Repairs and Maintenance 349,530 316,077 277,680 (38,397) -12.1% 79.4%Other Fees and Contingency 375,795 345,835 48,819 (297,016) -85.9% 13.0%Elections and Kitsap 911 Contract 250,265 197,325 197,325 - 0.0% 78.8%

Total Operating Expenses 19,292,780 17,569,615 16,798,089 (771,526) -4.4% 87.1%

Net Operating Revenues (Expenditures) (866,390) 649,679 2,456,254 1,806,575 278.1% -283.5%

Non-Operating Revenues (Expenditures)Sales and Leasehold Tax - Net - - (42) (42) Proceeds From the Sale of Assets 10,000 7,500 7,643 143 1.9% 76.4%Interfund Transfers 9,000 109,500 (309,156) (418,656) -382.3% -3435.1%Insurance Recoveries 5,000 2,500 25,036 22,536 901.4% 500.7%Capital Expenditures (280,890) (247,176) (793,571) (546,395) 221.1% 282.5%

Total Non-OperatingRevenues (Expenditures)

(256,890) (127,676) (1,070,090) (942,414) 738.1% 416.6%

Net Increase (Decrease) In Cash and Investments

(1,123,280) 522,003 1,386,164 864,161$ 165.5% -123.4%

Beginning Cash and Investment Balance 1,123,280 1,123,280 8,572,335

Total Ending Cash and Investments -$ 1,645,283$ 9,958,499$

CENTRAL KITSAP FIRE & RESCUEStatement of Fund Resources and Uses Arising From Cash Transactions

For The Eleven Months Ending November 30, 2018

UNAUDITED ‐ PREPARED BY MANAGEMENT November Finanical Report 3 of 13

CKFR Financial Snapshot - November 30, 2018

$16,673,053

$74,202 $1,375,130

$96,909 $119,500

$16,699,770

$727,003 $1,646,934

$180,636 $32,637

$‐

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

$18,000,000

Taxes IntergovernmentalRevenues

Charges for Goods andServices

Interest and OtherEarnings

Net Non‐OperatingRevenues

General Fund Revenues and Other AdditionsYTD Budget YTD Actual

$14,743,671

$821,008 $551,791 $1,453,145 $247,176

$14,657,894

$724,970 $489,922 $925,303 $1,102,727

$‐

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

$18,000,000

Salaries & Benefits Equipment & Supplies Maintenance &Utilities

Inter‐Governmental &Other Services

Net Capital & OtherNon‐Operating

General Fund Expenditures and Other DecreasesYTD Budget YTD Actual

$9,958,499

$5,826,381

$2,840,498

$1,700,052

$90,190

$9,947,293

$8,210,583

$2,406,972

$1,647,400

$‐

$‐ $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000

General

Combined Capital

Liability Reserve

Debt Service

Technical Rescue ILA

All Fund BalancesNovember 2018 November 2017

Nov‐17, $9,947,293

Mar‐18, $5,164,602 Sep‐18, $5,051,191

$‐

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

Nov‐17 Dec‐17 Jan‐18 Feb‐18 Mar‐18 Apr‐18 May‐18 Jun‐18 Jul‐18 Aug‐18 Sep‐18 Oct‐18 Nov‐18

General Fund Balance


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 17:36:20 Date: 12/17/2018MCAG #: 1162 Source Codes 000 To: 999 Page: 1001 GENERAL FUNDRevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 1,123,280.00 0.00 8,572,335.12 (7,449,055.12) 763.2%310 Taxes 16,673,053.00 876,613.25 16,699,770.36 (26,717.36) 100.2%330 Intergovernmental Revenues 74,202.00 164,350.29 727,002.68 (652,800.68) 979.8%340 Charges For Goods & Services 1,375,130.00 133,073.39 1,646,934.14 (271,804.14) 119.8%360 Interest & Other Earnings 96,909.00 21,233.79 180,636.10 (83,727.10) 186.4%380 Non Revenues 2,112.00 117.26 3,216.84 (1,104.84) 152.3%390 Other Financing Sources 7,500.00 54.00 7,642.58 (142.58) 101.9%397 Interfund Transfers 109,500.00 0.00 75,874.28 33,625.72 69.3%398 Insurance Recoveries 2,500.00 8,426.94 25,036.44 (22,536.44) *****%

Fund Revenues: 19,464,186.00 1,203,868.92 27,938,448.54 (8,474,262.54) 143.5%

Expenditures Amt Budgeted November YTD Remaining000 0.00 0.00 0.00 0.00 0.0%010 Admin Salaries 1,795,215.00 162,356.18 1,774,377.27 20,837.73 98.8%020 Admin Benefits 639,724.00 49,762.64 602,656.90 37,067.10 94.2%030 Admin Supplies 18,636.00 129.69 16,382.27 2,253.73 87.9%040 Admin Professional Services 942,033.00 47,660.91 463,399.80 478,633.20 49.2%050 Admin Intergovernmental 0.00 0.00 0.00 0.00 0.0%210 Operations Salaries 8,779,876.00 761,963.03 8,730,995.49 48,880.51 99.4%220 Operations Benefits 2,466,040.00 196,052.74 2,459,534.47 6,505.53 99.7%230 Operations Supplies 491,464.00 44,767.83 425,489.44 65,974.56 86.6%240 Operations Services 147,493.00 1,721.67 121,678.44 25,814.56 82.5%250 Operations Intergovernmental 197,325.00 17,938.66 197,325.26 (0.26) 100.0%310 Fire Prevention Salaries 73,402.00 6,693.63 74,868.49 (1,466.49) 102.0%320 Fire Prevention Benefits 18,115.00 1,660.74 18,618.60 (503.60) 102.8%330 Fire Prevention Supplies 15,830.00 2,502.59 18,877.48 (3,047.48) 119.3%340 Fire Prevention Services 4,470.00 0.00 507.59 3,962.41 11.4%440 Training Services-External 51,500.00 0.00 32,383.50 19,116.50 62.9%451 Training Salaries 249,976.00 22,940.76 238,818.65 11,157.35 95.5%452 Training Benefits 66,905.00 5,512.04 66,634.75 270.25 99.6%453 Training Supplies 18,635.00 0.00 9,169.01 9,465.99 49.2%454 Training Services- Internal 229,059.00 17,859.04 124,980.86 104,078.14 54.6%510 Facilities Salaries 154,279.00 14,416.99 168,901.06 (14,622.06) 109.5%520 Facilities Benefits 70,067.00 5,577.34 70,345.45 (278.45) 100.4%530 Facilities Supplies 158,469.00 9,997.38 110,591.10 47,877.90 69.8%540 Facilities Services 341,125.00 41,395.53 370,636.04 (29,511.04) 108.7%610 Vehicle Maintenance Salaries 295,835.00 27,943.20 314,980.98 (19,145.98) 106.5%620 Vehicle Maintenance Benefits 134,237.00 11,324.76 137,161.35 (2,924.35) 102.2%630 Vehicle Maintenance Supplies 117,974.00 19,611.86 144,461.42 (26,487.42) 122.5%640 Vehicle Maintenance Services 14,016.00 833.23 30,625.32 (16,609.32) 218.5%740 Ambulance Billing Services 77,915.00 12,109.50 73,688.88 4,226.12 94.6%

522 Fire Control 17,569,615.00 1,482,731.94 16,798,089.87 771,525.13 95.6%

580 Non Expeditures 2,112.00 303.72 3,258.61 (1,146.61) 154.3%594 Capital Expenditures 247,176.00 70,266.44 793,570.83 (546,394.83) 321.1%597 Interfund Transfers 0.00 0.00 385,030.00 (385,030.00) 0.0%

Fund Expenditures: 17,818,903.00 1,553,302.10 17,979,949.31 (161,046.31) 100.9%


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 17:36:20 Date: 12/17/2018MCAG #: 1162 Source Codes 000 To: 999 Page: 2001 GENERAL FUND

Fund Excess/(Deficit): 1,645,283.00 (349,433.18) 9,958,499.23


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 17:36:20 Date: 12/17/2018MCAG #: 1162 Source Codes 000 To: 999 Page: 3002 RESERVE-GENERAL LIABILITY FUNDRevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 0.00 0.00 2,409,594.74 (2,409,594.74) 0.0%360 Interest & Other Earnings 0.00 5,141.45 45,873.06 (45,873.06) 0.0%397 Interfund Transfers 0.00 0.00 385,030.00 (385,030.00) 0.0%

Fund Revenues: 0.00 5,141.45 2,840,497.80 (2,840,497.80) 0.0%

Expenditures Amt Budgeted November YTD Remaining597 Interfund Transfers 219,000.00 0.00 0.00 219,000.00 0.0%999 Ending Balance 0.00 0.00 0.00 0.00 0.0%

Fund Expenditures: 219,000.00 0.00 0.00 219,000.00 0.0%

Fund Excess/(Deficit): (219,000.00) 5,141.45 2,840,497.80


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 17:36:20 Date: 12/17/2018MCAG #: 1162 Source Codes 000 To: 999 Page: 4201 BOND FUND- DEBT SERVICERevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 0.00 0.00 265,299.77 (265,299.77) 0.0%310 Taxes 0.00 76,414.88 1,443,377.02 (1,443,377.02) 0.0%330 Intergovernmental Revenues 0.00 0.02 9,113.22 (9,113.22) 0.0%360 Interest & Other Earnings 0.00 2,000.64 14,027.00 (14,027.00) 0.0%

Fund Revenues: 0.00 78,415.54 1,731,817.01 (1,731,817.01) 0.0%

Expenditures Amt Budgeted November YTD Remaining591 Debt Service - Principal Repayment 0.00 0.00 0.00 0.00 0.0%592 Debt Service - Interest Costs 31,764.81 0.00 31,764.81 0.00 100.0%999 Ending Balance 0.00 0.00 0.00 0.00 0.0%

Fund Expenditures: 31,764.81 0.00 31,764.81 0.00 100.0%

Fund Excess/(Deficit): (31,764.81) 78,415.54 1,700,052.20


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 17:36:20 Date: 12/17/2018MCAG #: 1162 Source Codes 000 To: 999 Page: 6305 CAPITAL- APPARATUS/EQUIPMENT FURevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 0.00 0.00 1,391,320.26 (1,391,320.26) 0.0%360 Interest & Other Earnings 13,200.00 2,560.91 23,505.04 (10,305.04) 178.1%397 Interfund Transfers 210,000.00 0.00 0.00 210,000.00 0.0%

Fund Revenues: 223,200.00 2,560.91 1,414,825.30 (1,191,625.30) 633.9%

Expenditures Amt Budgeted November YTD Remaining597 Interfund Transfers 100,000.00 0.00 0.00 100,000.00 0.0%999 Ending Balance 0.00 0.00 0.00 0.00 0.0%

Fund Expenditures: 100,000.00 0.00 0.00 100,000.00 0.0%

Fund Excess/(Deficit): 123,200.00 2,560.91 1,414,825.30


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 17:36:20 Date: 12/17/2018MCAG #: 1162 Source Codes 000 To: 999 Page: 7310 CAPITAL- FACILITIES FUNDRevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 0.00 0.00 3,613,424.86 (3,613,424.86) 0.0%360 Interest & Other Earnings 36,000.00 6,972.00 62,671.24 (26,671.24) 174.1%390 Other Financing Sources 225,935.00 0.00 188,280.30 37,654.70 83.3%

Fund Revenues: 261,935.00 6,972.00 3,864,376.40 (3,602,441.40) *****%

Expenditures Amt Budgeted November YTD Remaining597 Interfund Transfers 1,862,200.00 0.00 0.00 1,862,200.00 0.0%999 Ending Balance 0.00 0.00 0.00 0.00 0.0%

Fund Expenditures: 1,862,200.00 0.00 0.00 1,862,200.00 0.0%

Fund Excess/(Deficit): (1,600,265.00) 6,972.00 3,864,376.40


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 17:36:20 Date: 12/17/2018MCAG #: 1162 Source Codes 000 To: 999 Page: 8315 CAPITAL-FIRE MITIGATION AGREEMERevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 0.00 0.00 75,854.02 (75,854.02) 0.0%330 Intergovernmental Revenues 0.00 0.00 0.00 0.00 0.0%360 Interest & Other Earnings 0.00 0.00 20.26 (20.26) 0.0%

Fund Revenues: 0.00 0.00 75,874.28 (75,874.28) 0.0%

Expenditures Amt Budgeted November YTD Remaining597 Interfund Transfers 0.00 0.00 75,874.28 (75,874.28) 0.0%999 Ending Balance 0.00 0.00 0.00 0.00 0.0%

Fund Expenditures: 0.00 0.00 75,874.28 (75,874.28) 0.0%

Fund Excess/(Deficit): 0.00 0.00 0.00


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 17:36:20 Date: 12/17/2018MCAG #: 1162 Source Codes 000 To: 999 Page: 9320 CAPITAL PROJECTS FUND- BONDRevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 0.00 0.00 3,197,584.65 (3,197,584.65) 0.0%340 Charges For Goods & Services 0.00 0.00 0.00 0.00 0.0%360 Interest & Other Earnings 10,200.00 990.42 10,488.93 (288.93) 102.8%

Fund Revenues: 10,200.00 990.42 3,208,073.58 (3,197,873.58) *****%

Expenditures Amt Budgeted November YTD Remaining592 Debt Service - Interest Costs 0.00 0.00 340.00 (340.00) 0.0%594 Capital Expenditures 70,545.00 0.00 2,660,553.88 (2,590,008.88) *****%597 Interfund Transfers 0.00 0.00 0.00 0.00 0.0%999 Ending Balance 0.00 0.00 0.00 0.00 0.0%

Fund Expenditures: 70,545.00 0.00 2,660,893.88 (2,590,348.88) *****%

Fund Excess/(Deficit): (60,345.00) 990.42 547,179.70


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 17:36:20 Date: 12/17/2018MCAG #: 1162 Source Codes 000 To: 999 Page: 10630 TECH RESCUE ILARevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 0.00 0.00 63,922.26 (63,922.26) 0.0%380 Non Revenues 0.00 0.00 30,200.00 (30,200.00) 0.0%

Fund Revenues: 0.00 0.00 94,122.26 (94,122.26) 0.0%

Expenditures Amt Budgeted November YTD Remaining580 Non Expeditures 0.00 411.25 3,932.47 (3,932.47) 0.0%999 Ending Balance 0.00 0.00 0.00 0.00 0.0%

Fund Expenditures: 0.00 411.25 3,932.47 (3,932.47) 0.0%

Fund Excess/(Deficit): 0.00 (411.25) 90,189.79


CKFR OT Report 1 of 2

2013 % Spent 2014 % Spent 2015 % Spent 2016 % Spent 2017 % Spent 2018* % Spent UtilizationJanuary 65,710$ 9.26% 39,684$ 10.21% 37,563$ 9.26% 20,458$ 4.26% 40,283$ 8.06% 24,071$ 4.72% 8.33%February 62,499 18.07% 17,587 14.73% 49,399 21.45% 16,530 9.12% 65,381 21.13% 51,577 14.83% 16.67%March 75,712 28.74% 15,948 18.84% 36,014 30.33% 41,543 16.34% 28,300 26.79% 29,443 20.60% 25.00%April 128,775 46.89% 17,962 23.46% 35,964 39.20% 48,246 26.38% 28,870 32.57% 54,788 31.34% 33.33%May 73,900 57.31% 26,078 30.17% 19,021 43.89% 34,970 33.66% 20,178 36.60% 50,719 41.28% 41.67%June 81,719 68.83% 17,410 34.65% 28,579 50.93% 44,322 42.89% 19,808 40.56% 68,868 54.78% 50.00%July 79,183 79.99% 18,507 39.41% 16,580 55.02% 69,194 57.29% 60,841 52.73% 50,296 64.64% 58.33%August 75,372 90.61% 17,347 43.87% 33,589 63.31% 42,938 66.22% 64,142 65.56% 28,178 70.16% 66.67%September 57,230 98.68% 34,311 52.70% 26,271 69.79% 59,367 78.58% 91,399 83.84% 49,642 79.89% 75.00%October 72,581 108.91% 38,399 62.58% 25,870 76.17% 26,559 84.11% 77,465 99.33% 55,456 90.76% 83.33%November 77,176 119.79% 47,094 74.69% 21,175 81.39% 39,064 92.24% 26,620 104.66% 39,409 98.48% 91.67%December 42,659 125.80% 36,100 83.98% 20,772 86.51% 59,602 104.64% 28,669 110.39% 42,478 106.81% 100.00%

892,515$ 125.80% 326,428$ 83.98% 350,798$ 86.51% 502,793$ 104.64% 551,956$ 110.39% 544,925$ 106.81%

Budget Remaining (34,740)$

OT Bike Team -$ OT CPR 181 OT Callback 3,808 OT Community Event - OT Computer Tech 2,055 OT Day Rate - OT Holdover 824 OT Instructor 181 OT Meeting 3,663 OT Military Leave - OT Misc 335 OT Off Shift Response 197 OT PM CE 1,486 OT Peer Review - OT SL Vacancy 22,335 OT Training 7,413 OT WOOC - OT Union Leave -

Total 42,478$

CENTRAL KITSAP FIRE & RESCUEOvertime Costs by Month

Total

Month

Current Month Breakdown*

$-

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

January February March April May June July August September October November December

CKFR Overtime Costs by Month*2014 2015 2016 2017 2018* Historical Average

3D

CKFR OT Report 2 of 2

CENTRAL KITSAP FIRE & RESCUEOvertime Costs by Month

January February March April May June July August September October November December TotalOT Bike Team -$ -$ -$ -$ -$ -$ 746$ 2,580$ 5,618$ -$ -$ -$ 8,944$ OT CPR 100 - 181 181 - 181 542 181 181 - 619 181 2,346 OT Callback 4,476 7,962 2,313 7,849 4,824 12,220 11,582 7,297 11,587 13,423 4,263 3,808 91,604 OT Community Event - - - - - - 944 - - - 1,201 - 2,145 OT Computer Tech 291 978 678 345 1,886 506 211 815 138 789 1,187 2,055 9,879 OT Day Rate 738 534 3,541 388 1,354 457 728 2,377 - 194 - 10,311 OT Holdover 1,933 1,389 339 731 761 824 1,635 1,316 610 489 974 824 11,825 OT Instructor - 791 1,836 788 2,578 2,233 1,295 335 155 - 2,674 181 12,866 OT Meeting 521 4,367 3,746 2,857 636 2,106 3,193 2,919 3,196 3,622 4,444 3,663 35,269 OT Military Leave 131 - - 181 - - - - 2,516 - 1,470 - 4,297 OT Misc 710 - 78 8,956 306 2,953 4,292 185 - 3,795 217 335 21,828 OT Off Shift Response - 435 - - - - 343 595 - - - 197 1,570 OT PM CE 171 - 70 4,635 3,757 2,882 - 577 - 1,727 1,009 1,486 16,313 OT Peer Review - - - - - - - 295 - - - - 295 OT SL Vacancy 11,339 27,011 18,055 9,502 32,843 24,080 19,759 9,789 16,373 16,632 11,724 22,335 219,441 OT Training 575 7,906 1,615 11,442 1,892 13,910 1,900 505 1,814 14,662 6,761 7,413 70,396 OT WOOC 3,824 - - 1,637 351 5,619 56 61 437 317 - - 12,301 OT Union Leave - - - 2,143 497 - 3,341 - 4,640 - 2,672 - 13,293

Subtotal* 24,071 51,577 29,443 54,788 50,719 68,868 50,296 28,178 49,642 55,456 39,409 42,478 544,925 Mobilization OT & Backfill - - - - - - - 22,962 23,179 - - 36,656 82,797

Total Overtime Costs 24,071 51,577 29,443 54,788 50,719 68,868 50,296 51,140 72,821 55,456 39,409 79,134 627,722

*Excludes Mobilization overtime and mobilization backfill overtime as these costs are to be reimbursed by the state.

Category2018 Categorial Overtime Detail By Month

$6,908 $1,422

$169,424

$2,239 $5,681 $-$8,551 $4,457

$36,032

$1,601

$19,634 $4,708

$18,912

$224

$179,157

$66,313

$20,824

$5,870 $8,944 $2,346

$91,604

$2,145

$9,879 $10,311

$11,825 $12,866

$35,269

$4,297

$21,828

$1,570 $16,313

$295

$219,441

$70,396

$12,301 $13,293

$-

$50,000

$100,000

$150,000

$200,000

$250,000

OT BIKE TEAM OT CPR OT CALLBACK OT COMMUNITY

EVENT

OT COMPUTER TECH

OT DAY RATE OT HOLDOVER OT INSTRUCTOR

OT MEETING OT MILITARY LEAVE

OT MISC OT OFF SHIFT RESPONSE

OT PM CE OT PEER REVIEW

OT SL VACANCY

OT TRAINING OT WOOC OT UNION LEAVE

Overtime Costs by Category*2017 YTD 2018 YTD*

AGENDA Board of Commissioners Regular Meeting 4:00 PM ... › wp-content › uploads › public_docs › 2019... · AGENDA Board of Commissioners Regular Meeting January 28, 2019

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