AGENDA Board of Commissioners Study Session 4:00 PM ... - BOC Packet.pdfAGENDA Board of Commissioners Study Session February 26, 2018 – 4:00 PM – Administration Building All matters

February 26, 2018 Page 1 of 1

AGENDA Board of Commissioners Study Session

February 26, 2018 – 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 AllegianceB. Additions or Deletions to the AgendaC. Announcements:

A Local BVFF Meeting was held at 3:30 PM. An Executive Session to discuss the performance of a public employee will follow

the open session.

2. CONSENT ITEMS

A. Vouchers: CurrentB. Payroll: FebruaryC. Surplus List

3. DISCUSSION ITEMS

A. Oath of Office for Accounting Specialist (Heidi Robnett) – Chief Weninger5-Minute Recess

B. Financial Report – Tim MauleC. Resolution 18-05 Fund Transfer to Liability Fund (Draft) – Tim MauleD. Server Upgrades – Bob MorleyE. 2017 Annual Response Time Report – Chief OliverF. Overtime Report – Chief OliverG. Regular Tax Levy Lid Lift Proposal – Chief WeningerH. Citizens Advisory Committee – Chief WeningerI. Awards Banquet – Serena Prince

4. EXECUTIVE SESSION

An Executive Session is being held to discuss the performance of a public employee, pursuant to RCW

42.30.110(g).

5. ADJOURN

2A

BOC Memo Page 1 of 1

To: Board of Commissioners

From: Brian Danskin, Division Chief

Date: February 26, 2018

Re: Surplus List

Action Requested Please review the following surplus list:

Items

Miscellaneous metals from old projects Sell

Light bars from old vehicles Sell

Miscellaneous radio equipment from old vehicles Sell

One (1) fire safe file cabinet Sell

Miscellaneous tire chains from vehicles that the District no longer has Sell

Miscellaneous Opticom parts Sell

Lot of miscellaneous shop parts from old projects and vehicles Sell

Background The District continues to update and change out equipment as necessary. The list of items were purchased by the District several years ago and are no longer needed by the District. Staff need Board approval before these items can be sold, donated, or recycled. This is a normal, ongoing process that occurs throughout the year based on the District’s inventory and needs.

Budget Implication Once declared surplus by the Board, all items from the surplus list will be put up for auction on the public surplus website. Any income realized from the sale of these items will be put back into the General Fund.

Policy Implication Staff are following Resolution 08-25 – Disposal of District Property and SOP 2-06.

Recommendation Support Services recommends Board approval to surplus the above list of items.

*Per Board direction, the surplus list has been moved to the consent agenda until further notice.

2C

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 MONTH ENDING JANUARY 31, 2018

Report on Financial Position

A comparison between the Agency’s current year and prior year fund balances as of January 31, 2018 and 2017 respectively is provided below. The current year balance totaled $15.81 million or $2.52 million less than the prior year.

The primary reason for the decrease is spending down the bond fund including $2.57 million recently for two new engines, a tender and a heavy rescue. A worksheet showing life-to-date bond revenues and expenditures is included on page 13 of this report.

GENERAL FUND ACTIVITY

January operating revenues are more than budgeted by $27 thousand or 14.0%. This favorable variance is driven primarily by higher than expected DNR timber trust and ambulance revenues of $6,700 and $14,700 respectively.

Most operating expenditures were near or under budget projections during the month. Salary and benefits totals are under budget by $24 thousand or 1.9% primarily due to vacant Firefighter positions. We expect this favorable variance to narrow in the coming months due to retirement payouts and the impact of the NUBUBS contract and Management Wage and Benefit Plan.

Non-operational activity included a transfer in of nearly $76 thousand in from the fire mitigation fund to pay for a portion of the new heavy rescue per the Voluntary Mitigation Agreement. The corresponding capital cost is also included.

Total expenditures exceeded total revenues for the month by just under $1.17 million which is a favorable budget variance of nearly $186 thousand or 13.7%.

ENDING FUND BALANCES January 2018

General Fund* 7,405,551$

Reserve Fund - General Liability 2,412,445

Debt Service Fund - Bond 271,625

Capital Fund - Bond Projects 629,337

Capital Fund - Facilities 3,636,522

Capital Fund - Apparatus & Equipment 1,392,965

Capital Fund - Fire Mitigation* 20

Technical Rescue ILA 63,922

Total Balance of All Funds 15,812,387$

*Remaining Mitigation Fund interest transferred to the general fund in the following month Per Resolution 2018-01

7,191,226$ 214,325$

- 63,922

January 2017 Variance

2,386,444 26,001

257,077 14,548

3,771,889 (3,142,552)

18,335,731$ (2,523,344)$

3,432,419 204,103

1,271,212 121,753

25,464 (25,444)

January Financial Report Page 1 of 13

3B

Total YTD YTD YTD Variance UtilizationBudget Budget Actual Over (Under) 1 Mo = 8.3%

GENERAL FUND - 001

Operating RevenueTaxes 16,736,220$ 33,004$ 36,755$ 3,751$ 0.2%Intergovernmental Revenues 86,580 28,000 34,651 6,651 40.0%Charges for Goods and Services 1,497,300 123,930 136,534 12,604 9.1%Interest and Other Earnings 106,290 7,730 11,744 4,014 11.0%

Total Operating Revenues 18,426,390 192,664 219,684 27,020 1.2%

Operating ExpendituresSalaries and Wages 12,393,460 989,823 974,033 (15,790) 7.9%Personnel Benefits 3,781,735 276,892 268,695 (8,197) 7.1%

Subtotal Salaries and Benefits 16,175,195 1,266,715 1,242,728 (23,987) 7.7%

Office and Operating Supplies 741,225 56,948 34,956 (21,992) 4.7%Fuel Consumed 135,600 11,300 6,981 (4,319) 5.1%Small Tools and Minor Equipment 28,810 2,068 3,420 1,352 11.9%Training and Travel 297,515 32,582 10,856 (21,726) 3.6%Professional Services 578,005 50,042 14,638 (35,404) 2.5%Communication 90,320 7,527 4,205 (3,322) 4.7%Taxes, Operating Rentals and Leases 14,775 1,402 536 (866) 3.6%Insurance 90,145 - - - 0.0%Utility Services 165,600 14,412 9,560 (4,852) 5.8%Repairs and Maintenance 349,530 25,701 22,308 (3,393) 6.4%Other Fees and Contingency 375,795 41,635 7,950 (33,685) 2.1%Elections and Kitsap 911 Contract 250,265 17,939 17,939 - 7.2%

Total Operating Expenses 19,292,780 1,528,271 1,376,077 (152,194) 7.1%

Net Operating Revenues (Expenditures) (866,390) (1,335,607) (1,156,393) 179,214 133.5%

Non-Operating Revenues (Expenditures)Sales and Leasehold Tax - Net - - (477) (477) Proceeds From the Sale of Assets 10,000 - - - 0.0%Interfund Transfers 9,000 - 75,854 75,854 842.8%Insurance Recoveries 5,000 - - - 0.0%Capital Expenditures (280,890) (17,141) (85,768) (68,627) 30.5%

Total Non-Operating Revenues (Expenditures) (256,890) (17,141) (10,391) 6,750 4.0%

Net Increase (Decrease) In Cash and Investments (1,123,280) (1,352,748) (1,166,784) 185,964$ 103.9%

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

Total Ending Cash and Investments -$ (229,468)$ 7,405,551$

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

For The One Month Ending January 31, 2018

UNAUDITED ‐ PREPARED BY MANAGEMENT January Financial Report Page 2 of 13

$33,004 $28,000 $123,930

$7,730 $‐

$36,755 $34,651 $136,534

$11,744 $75,854

$‐

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

Taxes IntergovernmentalRevenues

Charges for Goods andServices

Interest and OtherEarnings

Non‐OperatingRevenues

General Fund Revenues and Other Additions

YTD Budget YTD Actual

$1,266,715

$70,316 $47,640 $143,600

$17,141

$1,242,728

$45,357 $36,073 $51,919 $86,245

$‐

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

Salaries & Benefits Equipment & Supplies Maintenance &Utilities

Inter‐Governmental &Other Services

Non‐OperatingExpenses

General Fund Expenditures and Other Decreases

YTD Budget YTD Actual

$7,405,551

$3,636,522

$2,412,445

$1,392,965

$629,337

$271,625

$63,922

$20

$7,191,226

$3,432,419

$2,386,444

$1,271,212

$3,771,889

$257,077

$‐

$25,464

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

General Fund

Capital Facilities

Liability Reserve

Apparatus & Equipment

Bond Projects

Bond Debt Service

Technical Rescue ILA

Fire Mitigation

CKFR Fund Balances

January 2018 January 2017

Mar‐17, $5,421,719

May‐17, $10,824,445

Sep‐17, $5,511,172

Jan‐18, $7,405,551

$‐

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

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

General Fund Balance


TREASURERS REPORTFund Totals

Central Kitsap Fire & Rescue Time: 16:08:09 Date: 02/16/2018MCAG #: 1162 01/01/2018 To: 01/31/2018 Page: 1

Claims Payroll Outstanding AdjustedFund Previous Balance Revenue Expenditures Ending Balance Clearing Clearing Deposits Ending Balance

001 GENERAL FUND 8,572,335.12 295,537.80 1,462,322.27 7,405,550.65 4,030.94 442,243.43 -10,297.45 7,841,527.57002 RESERVE-GENERAL

LIABILITY FUND2,409,594.74 2,850.10 2,412,444.84 0.00 0.00 0.00 2,412,444.84

201 BOND FUND- DEBT SERVICE 265,299.77 6,324.94 271,624.71 0.00 0.00 0.00 271,624.71305 CAPITAL-

APPARATUS/EQUIPMENT FUND

1,391,320.26 1,645.66 1,392,965.92 0.00 0.00 0.00 1,392,965.92

310 CAPITAL- FACILITIES FUND 3,613,424.86 23,097.00 3,636,521.86 0.00 0.00 0.00 3,636,521.86315 CAPITAL-FIRE MITIGATION

AGREEMENT FUND75,854.02 20.26 75,854.02 20.26 0.00 0.00 0.00 20.26

320 CAPITAL PROJECTS FUND- BOND

3,197,584.65 1,429.02 2,569,677.07 629,336.60 0.00 0.00 0.00 629,336.60

630 TECH RESCUE ILA 63,922.26 0.00 63,922.26 0.00 0.00 0.00 63,922.26

19,589,335.68 330,904.78 4,107,853.36 15,812,387.10 4,030.94 442,243.43 -10,297.45 16,248,364.02


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 16:06:13 Date: 02/16/2018MCAG #: 1162 Page: 1001 GENERAL FUNDRevenues Amt Budgeted January YTD Remaining

308 Beginning Balances 1,123,280.00 8,572,335.12 8,572,335.12 (7,449,055.12) 763.2%310 Taxes 33,004.00 36,754.97 36,754.97 (3,750.97) 111.4%330 Intergovernmental Revenues 28,000.00 34,651.06 34,651.06 (6,651.06) 123.8%340 Charges For Goods & Services 123,930.00 136,533.75 136,533.75 (12,603.75) 110.2%360 Interest & Other Earnings 7,730.00 11,744.00 11,744.00 (4,014.00) 151.9%380 Non Revenues 192.00 0.00 0.00 192.00 0.0%390 Other Financing Sources 0.00 0.00 0.00 0.00 0.0%397 Interfund Transfers 0.00 75,854.02 75,854.02 (75,854.02) 0.0%398 Insurance Recoveries 0.00 0.00 0.00 0.00 0.0%

Fund Revenues: 1,316,136.00 8,867,872.92 8,867,872.92 (7,551,736.92) 673.8%

Expenditures Amt Budgeted January YTD Remaining010 Admin Salaries 155,567.00 154,620.00 154,620.00 947.00 99.4%020 Admin Benefits 54,802.00 53,200.49 53,200.49 1,601.51 97.1%030 Admin Supplies 1,401.00 1,066.65 1,066.65 334.35 76.1%040 Admin Professional Services 91,663.00 29,216.56 29,216.56 62,446.44 31.9%050 Admin Intergovernmental 0.00 0.00 0.00 0.00 0.0%210 Operations Salaries 765,122.00 730,698.81 730,698.81 34,423.19 95.5%220 Operations Benefits 196,451.00 189,036.79 189,036.79 7,414.21 96.2%230 Operations Supplies 39,330.00 21,186.18 21,186.18 18,143.82 53.9%240 Operations Services 11,653.00 4,161.15 4,161.15 7,491.85 35.7%250 Operations Intergovernmental 17,939.00 17,938.66 17,938.66 0.34 100.0%310 Fire Prevention Salaries 6,446.00 7,632.19 7,632.19 (1,186.19) 118.4%320 Fire Prevention Benefits 1,613.00 1,759.89 1,759.89 (146.89) 109.1%330 Fire Prevention Supplies 2,080.00 90.36 90.36 1,989.64 4.3%340 Fire Prevention Services 1,470.00 85.39 85.39 1,384.61 5.8%440 Training Services-External 11,500.00 9,066.75 9,066.75 2,433.25 78.8%451 Training Salaries 22,428.00 21,569.56 21,569.56 858.44 96.2%452 Training Benefits 5,452.00 5,416.76 5,416.76 35.24 99.4%453 Training Supplies 2,739.00 2,197.45 2,197.45 541.55 80.2%454 Training Services- Internal 21,082.00 1,789.64 1,789.64 19,292.36 8.5%510 Facilities Salaries 13,434.00 25,502.23 25,502.23 (12,068.23) 189.8%520 Facilities Benefits 6,370.00 6,955.70 6,955.70 (585.70) 109.2%530 Facilities Supplies 14,041.00 6,769.69 6,769.69 7,271.31 48.2%540 Facilities Services 27,917.00 17,156.20 17,156.20 10,760.80 61.5%610 Vehicle Maintenance Salaries 26,826.00 34,009.16 34,009.16 (7,183.16) 126.8%620 Vehicle Maintenance Benefits 12,204.00 12,326.25 12,326.25 (122.25) 101.0%630 Vehicle Maintenance Supplies 10,725.00 14,047.44 14,047.44 (3,322.44) 131.0%640 Vehicle Maintenance Services 933.00 2,008.43 2,008.43 (1,075.43) 215.3%740 Ambulance Billing Services 7,083.00 6,569.38 6,569.38 513.62 92.7%

522 Fire Control 1,528,271.00 1,376,077.76 1,376,077.76 152,193.24 90.0%

580 Non Expeditures 192.00 477.00 477.00 (285.00) 248.4%594 Capital Expenditures 17,141.00 85,767.51 85,767.51 (68,626.51) 500.4%597 Interfund Transfers 0.00 0.00 0.00 0.00 0.0%

Fund Expenditures: 1,545,604.00 1,462,322.27 1,462,322.27 83,281.73 94.6%

Fund Excess/(Deficit): (229,468.00) 7,405,550.65 7,405,550.65


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 16:06:13 Date: 02/16/2018MCAG #: 1162 Page: 2002 RESERVE-GENERAL LIABILITY FUNDRevenues Amt Budgeted January YTD Remaining

308 Beginning Balances 0.00 2,409,594.74 2,409,594.74 (2,409,594.74) 0.0%360 Interest & Other Earnings 0.00 2,850.10 2,850.10 (2,850.10) 0.0%

Fund Revenues: 0.00 2,412,444.84 2,412,444.84 (2,412,444.84) 0.0%

Expenditures Amt Budgeted January 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) 2,412,444.84 2,412,444.84


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 16:06:13 Date: 02/16/2018MCAG #: 1162 Page: 3201 BOND FUND- DEBT SERVICERevenues Amt Budgeted January YTD Remaining

308 Beginning Balances 0.00 265,299.77 265,299.77 (265,299.77) 0.0%310 Taxes 0.00 2,975.99 2,975.99 (2,975.99) 0.0%330 Intergovernmental Revenues 0.00 3,016.30 3,016.30 (3,016.30) 0.0%360 Interest & Other Earnings 0.00 332.65 332.65 (332.65) 0.0%

Fund Revenues: 0.00 271,624.71 271,624.71 (271,624.71) 0.0%

Expenditures Amt Budgeted January YTD Remaining591 Debt Service - Principal Repayment 0.00 0.00 0.00 0.00 0.0%592 Debt Service - Interest Costs 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: 0.00 0.00 0.00 0.00 0.0%

Fund Excess/(Deficit): 0.00 271,624.71 271,624.71


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 16:06:13 Date: 02/16/2018MCAG #: 1162 Page: 5305 CAPITAL- APPARATUS/EQUIPMENT FURevenues Amt Budgeted January YTD Remaining

308 Beginning Balances 0.00 1,391,320.26 1,391,320.26 (1,391,320.26) 0.0%360 Interest & Other Earnings 13,200.00 1,645.66 1,645.66 11,554.34 12.5%397 Interfund Transfers 210,000.00 0.00 0.00 210,000.00 0.0%

Fund Revenues: 223,200.00 1,392,965.92 1,392,965.92 (1,169,765.92) 624.1%

Expenditures Amt Budgeted January 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 1,392,965.92 1,392,965.92


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 16:06:13 Date: 02/16/2018MCAG #: 1162 Page: 6310 CAPITAL- FACILITIES FUNDRevenues Amt Budgeted January YTD Remaining

308 Beginning Balances 0.00 3,613,424.86 3,613,424.86 (3,613,424.86) 0.0%360 Interest & Other Earnings 36,000.00 4,268.97 4,268.97 31,731.03 11.9%390 Other Financing Sources 225,935.00 18,828.03 18,828.03 207,106.97 8.3%

Fund Revenues: 261,935.00 3,636,521.86 3,636,521.86 (3,374,586.86) *****%

Expenditures Amt Budgeted January 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) 3,636,521.86 3,636,521.86


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 16:06:13 Date: 02/16/2018MCAG #: 1162 Page: 7315 CAPITAL-FIRE MITIGATION AGREEMERevenues Amt Budgeted January YTD Remaining

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

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

Expenditures Amt Budgeted January YTD Remaining597 Interfund Transfers 0.00 75,854.02 75,854.02 (75,854.02) 0.0%999 Ending Balance 0.00 0.00 0.00 0.00 0.0%

Fund Expenditures: 0.00 75,854.02 75,854.02 (75,854.02) 0.0%

Fund Excess/(Deficit): 0.00 20.26 20.26


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 16:06:13 Date: 02/16/2018MCAG #: 1162 Page: 8320 CAPITAL PROJECTS FUND- BONDRevenues Amt Budgeted January YTD Remaining

308 Beginning Balances 0.00 3,197,584.65 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 1,429.02 1,429.02 8,770.98 14.0%

Fund Revenues: 10,200.00 3,199,013.67 3,199,013.67 (3,188,813.67) *****%

Expenditures Amt Budgeted January YTD Remaining592 Debt Service - Interest Costs 0.00 0.00 0.00 0.00 0.0%594 Capital Expenditures 70,545.00 2,569,677.07 2,569,677.07 (2,499,132.07) *****%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 2,569,677.07 2,569,677.07 (2,499,132.07) *****%

Fund Excess/(Deficit): (60,345.00) 629,336.60 629,336.60


2018 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 16:06:13 Date: 02/16/2018MCAG #: 1162 Page: 9630 TECH RESCUE ILARevenues Amt Budgeted January YTD Remaining

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

Fund Revenues: 0.00 63,922.26 63,922.26 (63,922.26) 0.0%

Expenditures Amt Budgeted January YTD Remaining580 Non Expeditures 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: 0.00 0.00 0.00 0.00 0.0%

Fund Excess/(Deficit): 0.00 63,922.26 63,922.26


Bond Proceeds & Interest 6,803,247$ Expenditures to Date 6,177,955Bond Funds Remaining 625,292$

Expenditure Contingency 229,419$

Budget Year Bond PurchasesCommittee Budget

Budgeted Amount

Actual CostIncludes Tax

Over (Under)Budget Purchase Date(s)

Administrative costs $ ‐ $ ‐ 54,267$ 54,267$ 2015 ‐ 20182016 Turnouts (90 sets) 218,862 279,886 274,797 (5,089) 2016 ‐ 2017

Mobile Communication Terminals (MCT) 218,862 279,886 210,326 (69,560) 2016 ‐ 2017Self Contained Breathing Apparatus (SCBA) (115) 689,520 881,774 818,644 (63,130) 7/1/2016Gurney Lifts (2 budget; 5 actual) 70,000 76,090 141,569 65,479 2016‐20173 New spec Medic Units and Equipment 494,978 634,734 607,345 (27,390) 2016‐2017Ladder Truck 894,834 1,147,493 1,035,087 (112,406) 11/18/2016

2017 Facilities Cargo Van 30,940 39,676 44,730 5,054 2/13/2017Boat & Accessories 53,040 68,016 79,235 11,219 4/24/2017Portable Radios 258,539 330,625 342,279 11,654 5/8/2017Tender 298,314 382,544 311,541 (71,003) 1/8/2018Heavy Rescue** 530,400 680,160 790,188 110,028 1/8/2018Engine (2) 1,252,767 1,606,490 1,467,948 (138,541) 1/8/2018Tow vehicle 29,750 38,150 ‐ (38,150) Approved by BOC

Grounds Vehicle (To be re‐allocated to 2nd Cargo Van) 34,954 44,824 ‐ (44,824)

2018* SCBA Compressor 64,896 70,542 ‐ (70,542) 2018 Budget

TOTAL: 5,140,656$ 6,560,890$ 6,177,955$ (382,935)$ *To be purchased before December 22, 2018

** $75,854.02 paid from the General Fund and reimbursed from the Fire Mitigation Fund per the Voluntary Mitigation Agreement

Total Cumulative Interest Earned: 78,247$

Updated as of February 16, 2018Capital Bond Purchase Report SummaryCENTRAL KITSAP FIRE & RESCUE

Approved by BOC


March 12, 2018

RESOLUTION 18-05

Authorization to Transfer Monies Between Funds

CENTRAL KITSAP FIRE & RESCUE Resolution 18-05 – Page 1 of 1

WHEREAS, Central Kitsap Fire and Rescue’s adopted 2018 Operating Budget appropriates and

authorizes the use of $1,123,280 of 2017 ending General Fund balance as supplemental revenues to

achieve a balanced budget; and

DICK WEST

Chairman & Commissioner

BOB MUHLEMAN

Vice Chairman & Commissioner

NATE ANDREWS

Commissioner

KEN ERICKSON

Commissioner

Attested to:

KENNETH BAGWELL

District Secretary

GUY EARLE

Commissioner

WHEREAS, the District has prepared and distributed the budget to actual financial report for the year

ending December 31, 2017 and determined a favorable budget variance (excess fund balance) of

$1,508,310 in the General Fund; and

WHEREAS, the District has established a Reserve and General Liability Fund, as described in Resolution

13-17, to mitigate any District known and potentially unknown financial liabilities which could have a

substantial impact on operating funds; and

WHEREAS, the District desires to transfer the net 2017 excess ending fund balance above the amount

appropriated in the 2018 budget totaling $385,030 to the Reserve and General Liability fund.

THEREFORE, be it resolved that the Board of Fire Commissioners of Central Kitsap Fire & Rescue to

authorize the following inter-fund transfer of monies:

From Fund Name

To Fund Name Amount

90832 CK Fire Operating Expense

(General Fund)

90833 CK Fire Reserve Fund –

General Liability

$ 385,030.00

3C

2013 % Spent 2014 % Spent 2015 % Spent 2016 % Spent 2017 % Spent 2018 % Spent Utilization

January 65,710$ 9.26% 39,684$ 10.21% 37,563$ 9.26% 20,458$ 4.26% 40,283$ 8.06% 23,900$ 4.68% 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 14.79% 16.67%March 75,712 28.74% 15,948 18.84% 36,014 30.33% 41,543 16.34% 28,300 26.79% 14.79% 25.00%April 128,775 46.89% 17,962 23.46% 35,964 39.20% 48,246 26.38% 28,870 32.57% 14.79% 33.33%May 73,900 57.31% 26,078 30.17% 19,021 43.89% 34,970 33.66% 20,178 36.60% 14.79% 41.67%June 81,719 68.83% 17,410 34.65% 28,579 50.93% 44,322 42.89% 19,808 40.56% 14.79% 50.00%July 79,183 79.99% 18,507 39.41% 16,580 55.02% 69,194 57.29% 60,841 52.73% 14.79% 58.33%August 75,372 90.61% 17,347 43.87% 33,589 63.31% 42,938 66.22% 64,142 65.56% 14.79% 66.67%September 57,230 98.68% 34,311 52.70% 26,271 69.79% 59,367 78.58% 91,399 83.84% 14.79% 75.00%October 72,581 108.91% 38,399 62.58% 25,870 76.17% 26,559 84.11% 77,465 99.33% 14.79% 83.33%November 77,176 119.79% 47,094 74.69% 21,175 81.39% 39,064 92.24% 26,620 104.66% 14.79% 91.67%December 42,659 125.80% 36,100 83.98% 20,772 86.51% 59,602 104.64% 28,669 110.39% 14.79% 100.00%

892,515$ 125.80% 326,428$ 83.98% 350,798$ 86.51% 502,793$ 104.64% 551,956$ 110.39% 75,477$ 14.79%

Total Budget Remaining 434,708$

OT Bike Team ‐$ OT CPR ‐

OT Callback 7,962.14

OT Community Event ‐

OT Computer Tech 978.18

OT Day Rate 738.24

OT Holdover 1,388.86

OT Instructor 790.75

OT Meeting 4,366.86

OT Military Leave ‐

OT Misc ‐

OT Off Shift Response 434.86

OT PM CE ‐

OT Peer Review ‐

OT SL Vacancy 27,010.68

Overtime Training 7,906.45

OT WOOC ‐

OT Union Leave ‐Total 51,577.02$

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

3F

January February March April May June July August September October November December TotalOT Bike Team ‐$ ‐$ ‐$ OT CPR 99.91 ‐ 99.91 OT Callback 4,476.48 7,962.14 12,438.62 OT Community Event ‐ ‐ ‐ OT Computer Tech 291.10 978.18 1,269.28 OT Day Rate 738.24

OT Holdover 1,932.89 1,388.86 3,321.75 OT Instructor ‐ 790.75 790.75 OT Meeting 520.73 4,366.86 4,887.59 OT Military Leave 130.50 ‐ 130.50 OT Misc 710.25 ‐ 710.25 OT Off Shift Response ‐ 434.86 434.86 OT PM CE 170.98 ‐ 170.98 OT Peer Review ‐ ‐ ‐ OT SL Vacancy 11,338.85 27,010.68 38,349.53 Overtime Training 575.06 7,906.45 8,481.51 OT WOOC 3,652.80 ‐ 3,652.80 OT Union Leave ‐ ‐ ‐ Total 23,899.55$ 51,577.02$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 74,738.33$

Category2018 Categorial Overtime Detail By Month

$6,908.15

1,422.03

169,424.35

2,238.52

5,680.52

8,551.13

4,457.31

36,031.54

1,600.92

19,633.78

4,708.25

18,912.14

223.78

179,157.04

66,312.55

20,823.60

5,870.33

$‐

99.91

12,438.62

‐

1,269.28

3,321.75

790.75

4,887.59

130.50

710.25

434.86

170.98

‐

38,349.53

8,481.51

3,652.80

‐

$‐ $20,000.00 $40,000.00 $60,000.00 $80,000.00 $100,000.00 $120,000.00 $140,000.00 $160,000.00 $180,000.00

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

OVERTIME TRAINING

OT WOOC

OT UNION LEAVE

Overtime Costs by Category2017 Total 2018 YTD

Draft: 2/21/18 SP

RESOLUTION 18-XX – PROVIDING FOR THE SUBMISSION OF LEVY

(Multi Year)

A resolution of the board of commissioners of Central Kitsap Fire and Rescue

providing for the submission to the qualified electors of the district at the general

election to be held within the district on November 6, 2018, in conjunction with the

state election to be held on the same date, of a proposition authorizing renewal of a

levy of a property tax not to exceed $1.50 per $1,000.00 of true and assessed

valuation and establishing a six year limit factor subject to otherwise applicable

statutory limitations.

WHEREAS, the Board of Commissioners (“Board”) of Central Kitsap Fire and Rescue

(“District” or “CKFR”) has adopted a strategic plan, capital plan and mission statement to provide

timely and professional fire and emergency medical services to the community it serves; and,

WHEREAS, in the judgment of the District Commissioners it is essential and necessary

for the protection of the public health, life, and property that the District maintain adequate staff

and credible response times for the Basic and Advanced Life Support, and fire and rescue services

it provides; and,

WHEREAS, all District career Firefighters are either Emergency Medical Technicians or

Paramedics; and,

WHEREAS, CKFR responses have grown to approximately 8,000 emergency calls for

help each year, with approximately 61% of those calls being emergency medical service calls; and

WHEREAS, increases in 911 emergency call responses and population have occurred

during the past several years, and are forecasted to continue into the future; and

WHEREAS, the District has determined it will not be able to maintain its present service

levels to its citizens without renewal of this temporary six-year levy increase approved in 2018;

and

WHEREAS, continued employment and future expansion of the current workforce of

Firefighter/Emergency Medical Technician’s/Paramedics is necessary to maintain adequate

response personnel at the District’s staffed fire stations, without an additional degradation in such

response time, for the Advanced/Basic Life Support, and fire and rescue emergency services it

provides; and,

3G

Draft: 2/21/18 SP

WHEREAS, the continued employment and future expansion of the current workforce of

Firefighter/Emergency Medical Technicians/Paramedic is beyond the District’s financial

capabilities without a successful public vote to lift the levy lid; and

WHEREAS, the District levied a total of $16,742,840 for the regular fire levy, EMS levy

and maintenance and operations levy for taxes due in 2018; and

WHEREAS, this revenue will replace the four-year maintenance and operations levy

approved in 2015 for collection in 2016 represents approximately $1,800,000 of the total

revenue collected and will expire after 2019; and

WHEREAS, the Board of Commissioners has determined that the accelerated demands

for, and increasing costs of, providing services will necessitate the expenditure of revenues for

improved capital facilities, additional staffing, apparatus maintenance and operations in excess of

those which can be provided by the District's regular tax revenue levied at the 2018 rate of

approximately $1.32 per $1,000.00 of assessed valuation of taxable property within the District as

limited by the 101% limitation; and

WHEREAS, the Board of Commissioners has determined that the continued application

of the one percent limit factor established by RCW 84.55.010 will not be sufficient to provide for

the expected cost increases required to maintain and increase the level of services currently

provided by the District; and

WHEREAS, the funds generated by this levy will not supplant existing funds used for the

delivery of fire and emergency medical services in the Central Kitsap community; and

WHEREAS, the Board of Commissioners has determined that it is in the best interest of

the District that the maximum allowable levy in the sixth year of the levy authorized by this

Resolution serve as the levy base for purposes of applying the limit factor established by RCW

84.55.010 in subsequent years.

NOW, THEREFORE IT IS HEREBY RESOLVED AS FOLLOWS:

Section 1. In order to maintain and increase the level of fire protection, public education,

emergency medical services and the protection of life and property in the District, it is necessary

for the District to operate and maintain emergency fire and medical service vehicles, to acquire

and improve station and other capital facilities and to acquire and retain properly trained personnel

equipped with proper firefighting and emergency medical equipment.

Section 2. In order to provide the revenue adequate to pay the costs of maintaining and

providing the services described in Section 1 and to assure the continuation and improvement of

such services the District shall, in accordance with RCW 84.55.050, remove the limitation on

Draft: 2/21/18 SP

regular property taxes imposed by RCW 84.55.010 and levy beginning in 2018 and collect

beginning in 2019, pursuant to RCW 52.16.130 and RCW 52.16.140 general tax on taxable

property within the District at a rate of $1.50 per $1,000.00 of assessed valuation. The District has

previously levied at the $1.32 per $1,000.00 rate in 2017 for collection in 2018.

Section 3. In order to provide the revenue adequate to pay the costs of maintaining and

providing the services described in Section 1 and to maintain reserve funds sufficient to assure the

continuation of such services beyond 2018, the District has determined that the limit factor for

each of the following five years shall be six percent (6%) but shall be no lower than or the amount

authorized under RCW 84.55.0101. Such percentage shall be used to determine the actual levy

rate, subject to a limit of $1.50 per $1,000.00 of assessed valuation, in 2019 – 2023. The funds

raised under this levy shall not supplant existing funds used for the purposes described in Section

1.

Section 4. The dollar amount levied in 2023 for collection in 2024 shall serve as the

District’s tax levy base for purposes of applying the limit factor established by RCW 84.55.010 in

subsequent years.

Section 5. There shall be submitted to the qualified electors of the District for their

ratification or rejection, at the general election on November 6, 2018, in conjunction with the state

election to be held on the same date the question of whether or not the regular property tax levy of

the District should be established at $1.50 per $1,000.00 of true and assessed valuation in 2018

and be adjusted by the amount authorized under RCW 84.55.0101 or up to six percent (6%),

whichever is greater, for each of the following five years, subject to a limit of $1.50 and otherwise

applicable statutory limitations. The Board of Commissioners hereby requests the auditor of Kitsap

County, as ex-officio Supervisor of Elections, to call such election, and to submit the following

proposition at such election, in the form of a ballot title substantially as follows:

Central Kitsap Fire and Rescue

Board of Commissioners

Proposition for renewal and lid lift of a regular Property Tax Levy for Fire

Protection and Emergency Medical Services.

The Board of Central Kitsap Fire and Rescue adopted Resolution No. ______ proposing

the renewal and increase in the fire districts regular property tax levy, to fund fire protection and

emergency medical services for a six year period.

This proposition authorizes the District to restore its regular property tax levy to $1.50 per

$1,000.00 of assessed valuation for collection in 2019 and authorizes a limit factor for each

subsequent year at 100% plus up to six percent (6%) (as described in the Resolution) or the amount

Draft: 2/21/18 SP

authorized under RCW 84.55.0101, whichever is greater. The final year’s levy dollar amount

would be used to compute limitations for subsequent levies as provided by Chapter 84.55 RCW.

Should this proposition be:

Approved •

Rejected •

This resolution was adopted at a regularly scheduled meeting of the Board of Fire

Commissioners of Central Kitsap Fire and Rescue on March 12, 2018.

CENTRAL KITSAP FIRE AND RESCUE

________________________________ ________________________________

by: Chairman Dick West by: Commissioner Bob Muhleman

________________________________ ________________________________

by: Commissioner Ken Erickson by: Commissioner Nate Andrews

________________________________

by: Commissioner Guy Earle

________________________________

Attest by: Attorney/Secretary: Kenneth Bagwell

Draft: 2/21/18 SP

Appendix A

Central Kitsap Fire and Rescue

Board of Commissioners

Proposition for renewal and lid lift of a regular Property Tax Levy For Fire Protection

and Emergency Medical Services.

The Board of Central Kitsap Fire and Rescue adopted Resolution No. 18-XX proposing

the renewal and increase in the fire districts regular property tax levy, to fund fire

protection and emergency medical services for a six year period.

This proposition authorizes the District to restore its regular property tax levy to $1.50

per $1,000.00 of assessed valuation for collection in 2019 and authorizes a limit factor

for each subsequent year at 100% plus up to six percent (6%) (as described in the

Resolution) or the amount authorized under RCW 84.55.0101, whichever is greater. The

final year’s levy dollar amount would be used to compute limitations for subsequent

levies as provided by Chapter 84.55 RCW.

Should this proposition be:

Approved •

Rejected •

Documents

AGENDA Board of Commissioners Study Session 4:00 PM ... - BOC Packet.pdfAGENDA Board of Commissioners Study Session February 26, 2018 – 4:00 PM – Administration Building All matters