CROMWELL FIRE DISTRICT MEETING OF THE BOARD OF …cromwellfd.org/pdf/2019/boardmtg021919.pdf · Cromwell Fire District. Analysis of Cash Balances. As of January 31, 2019. Fiscal Year-1,000

*ALL AGENDA ITEMS FOR THIS MEETING ARE SUBMITTED AND PUBLISHED IN DRAFT FORM

UNTIL VOTED AND APPROVED BY THE BOARD OF COMMISSIONERS AT THIS MEETING.

CROMWELL FIRE DISTRICT

MEETING OF THE BOARD OF COMMISSIONERS Tuesday, February 19, 2019, 7:00 PM

Coles Road Firehouse, 105 Coles Road

Cromwell, CT 06416

—AGENDA—

I. Call to Order and Attendance - Pledge of Allegiance

II. Approval of Agenda

III. Public Comment

IV. Approval of the Board of Commissioners’ Meeting Minutes of January 15, 2019

V. Reading of Communications & Written Appeals to the Board

A. Correspondence from Non-Career EMT

VI. Reports of the Staff

A. Executive Director

B. Financial Report

C. Fire Department Chief

D. Water Operations

VII. Reports of the Standing Committees

A. District Operations

B. Executive

C. Fire Operations – Meeting January 15, 2019 – No quorum

1. Communications Subcommittee

D. Pension

E. Personnel -- Meeting January 24, 2019

1. Subcommittee for Non-Career Staffing Solutions – Mtgs. Jan. 22, 28, Feb. 4, 11, 2019

F. Water Operations – Meeting February 13, 2019

VIII. Board Appointments

IX. Consideration of Old Business

A. Report of the Town Council Liaison

B. Reports of the Special Committees

1. Public Safety Tower Committee – Meeting December 14, 2019

2. Safety/Building Committee – Meeting January 10, 2019

3. Bylaws Committee – Meeting January 24, 2019

X. New Business

A. Commissioners’ Comments

B. Budgetary Adjustments

C. Approval of Contracts/Contractors

D. Resolution Certifying Authorized Signers – Webster Bank

E. Water Collection of Delinquent Water Accounts

F. Middlesex Hospital & Cromwell Fire District Agreement

G. Approval of Agreement Regarding Water Division Administrative Assistant

CFD Bd. Agenda 2-19-19

XI. Public Comment

XII. Executive Session

XIII. Adjournment

Cromwell Fire District

Financial Statements

January 31, 2019

DRAFT

1-4

General Fund

5

6-9

10

11

Water Division Enterprise Fund

12

13-14

15

Cash Position

16

17

Fire Department Funds 18

Equipment Reserve Fund 19

Water Capital Fund 20


Table of Contents

Executive Overview

Budget Report - Summary

Budget Report - Detail

Analysis of Cash Balances

EMS Billing Report

Projected Fund Balance

Budget Report - Summary

Budget Report - Detail

Analysis of Water Pumped by Month

Treasurers Report DRAFT

● General Fund

○ Revenues exceed expenditures by $239,299 for the period ended January 31, 2019 as follows:

■ Revenues 2,659,128$

■ Expenditures 2,419,829$

239,299$

○ Tax collections for the current levy and total tax collections are summarized below:

Budget $ Actual $ % Collected

Current Levy 3,569,207 2,258,927 63.29%

PY Taxes 11,000 9,460 86.00%

Interest 6,000 8,835 147.26%

Total 3,586,207 2,277,222 63.50%


Executive Overview

January 31, 2019

As of January 31, 2019

No assurance is provided on these financial statements.1

DRAFT


Executive Overview

January 31, 2019

● EMS Billing

○ EMS volume during the month of January 2019 was 144 calls and gross charges of $150,051. This compares to 144 calls

and gross charges of $129,433 during January 2018.

○ Billings net of Medicare/Medicaid adjustments for the month of January 2019 were $84,023 compared to $70,984 for January 2018.

○ EMS calls by month (Fiscal 2019 versus 2018) are illustrated below:

96

123

90

145

53

135 144

131

111

165

97

169

108

144

118

83 96

86

110

-

25

50

75

100

125

150

175

200

225

Calls

EMS Calls By Month

2018 - 2019

2017 - 2018


DRAFT


Executive Overview

January 31, 2019

● Water Division Enterprise Fund

○ Revenues exceed expenditures by $246,400 for the period ended January 31, 2019 as follows:

■ Revenues 1,203,993$

■ Expenditures 957,592$

246,400$

○ A comparison of utility billing revenue to the previous three years is shown below:

2018-19 2017-18 2016-17 2015-16

October 606,177 555,298 623,648 627,168

January 436,457 463,528 457,526 438,341

April 426,624 414,674 455,238

July 510,825 463,720 512,324

Total 1,042,634 1,956,275 1,959,568 2,033,071

Quarterly Billings

-

100,000

200,000

300,000

400,000

500,000

600,000

2018-19

2017-18

2016-17

2015-16


DRAFT


Executive Overview

January 31, 2019

● Water Production

○ 38,592,000 gallons were produced during the month of January 2019 versus 38,670,000 gallons produced in January 2018 (a decrease

of 78,000 gallons).

○ An analysis of water pumped by month comparing the current year to the average for the previous five years is shown below:

-

10.0

20.0

30.0

40.0

50.0

60.0

70.0

80.0

90.0

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

Ga

llo

ns

(m

illio

ns

)

Month

Water Produced By Month

2018 - 2019

Average 2014-2018


DRAFT

Completed Budget Months = 7 (58%)

Available Budget Months = 5 (42%)

Account Prelim. Actual 2018 - 2019 Budget Revised YTD Available %

Number Description 2017 - 2018 Budget Adjustments Budget Actual Encumbrances Budget Remaining

REVENUE

TOTAL REVENUE 3,634,900 4,300,707 - 4,300,707 2,659,128 - 1,641,579 38%

EXPENSES

TAX COLLECTOR 64,440 73,000 - 73,000 56,209 - 16,791 23%

COMMISSION EXPENSES 12,697 16,000 - 16,000 8,496 - 7,504 47%

COMPUTER OPERATIONS 85,345 88,603 - 88,603 55,251 - 33,351 38%

ADMINISTRATIVE ACCOUNT 395,849 407,612 - 407,612 220,249 - 187,363 46%

OFFICE OF THE CHIEF 186,963 196,227 - 196,227 110,090 - 86,137 44%

EMS/FIRE OPERATIONS 923,463 954,612 - 954,612 506,850 26,990 420,772 44%

SIGNALS & ALARMS 4,964 11,650 - 11,650 6,512 - 5,138 44%

FIRE MARSHAL 196,889 201,500 - 201,500 101,940 509 99,051 49%

COMMUNICATIONS CENTER 326,909 437,766 - 437,766 214,472 2,380 220,914 50%

BUILDINGS & GROUNDS 201,955 157,656 - 157,656 120,753 978 35,926 23%

VOLUNTEER TRAINING 24,237 28,500 - 28,500 12,898 - 15,602 55%

INSURANCE AND BENEFITS 664,551 770,490 - 770,490 434,404 - 336,086 44%

DEBT SERVICE 269,580 579,572 - 579,572 246,370 - 333,201 57%

APPARATUS & EQUIPMENT 150,310 148,670 - 148,670 96,485 6,082 46,103 31%

MISCELLANEOUS - - - - - - - 0%

OPERATING TRANSFERS OUT 125,049 228,849 - 228,849 228,849 - (0) 0%

TOTAL EXPENSES 3,633,199 4,300,707 - 4,300,707 2,419,829 36,939 1,843,939 43%

BALANCE 1,701 - - - 239,299 (36,939) (202,360) 0%


General Fund - Budget Report - SUMMARY

2018 - 2019



DRAFT





01 General Fund

01 4100 Property Taxes-Current Year 2,773,368 3,569,207 3,569,207 2,258,927 1,310,280 37%

01 4110 Property Tax-Prior Year 13,195 11,000 11,000 9,460 1,540 14%

01 4120 Interest on Property Taxes 9,526 6,000 6,000 8,835 (2,835) -47%

01 4130 Liens on Property Taxes (320) - - - - 0%

01 4350 EMS Billing 644,140 675,000 675,000 341,437 333,563 49%

01 4200 State Grants 1,832 1,500 1,500 - 1,500 100%

01 4250 Other Grants - - - - - 0%

01 4251 State Training Reimbursements - - - - - 0%

01 4252 FD Training Classes 3,400 500 500 - 500 100%

01 4300 Interest Income 7,464 4,000 4,000 5,723 (1,723) -43%

01 4450 Revenue Fire Marshal's Office 62 500 500 - 500 100%

01 4900 Miscellaneous Revenue 44,743 9,000 9,000 19,120 (10,120) -112%

01 4930 Employee Insurance Contribution 23,491 24,000 24,000 15,626 8,374 35%

01 4995 Operating Transfers In 114,000 - - - - 0%

TOTAL GENERAL FUND 3,634,900 4,300,707 - 4,300,707 2,659,128 - 1,641,579 38%

01100 Tax Collector

01100 5805 Operating Expenses 64,440 73,000 73,000 56,209 16,791 23%

TOTAL TAX COLLECTOR 64,440 73,000 - 73,000 56,209 - 16,791 23%

01101 Commission Expense


TOTAL COMMISSION EXPENSES 12,697 16,000 - 16,000 8,496 - 7,504 47%

01103 Computer Operations

01103 5105 Payroll (Less Water Division Share) 41,096 41,908 41,908 24,963 16,946 40%

01103 5680 Non-Capital Equipment 1,855 4,500 4,500 3,129 1,371 30%


TOTAL COMPUTER OPERATIONS 85,345 88,603 - 88,603 55,251 - 33,351 38%

01104 Administrative Account

01104 5105 Admin PR (Less Water Div Share ) 140,200 158,862 158,862 96,183 62,678 39%

01104 5318 Administrative Fee-Water Department - - - - - 0%

01104 5320 Professional Fees 165,459 154,750 154,750 74,396 80,354 52%

01104 5370 EMS Billing Services 57,757 60,000 60,000 29,525 30,475 51%

01104 5620 West Street Utilities 12,867 14,000 14,000 9,368 4,632 33%


01104 5811 Payroll Services 12,705 14,000 14,000 6,922 7,078 51%

TOTAL ADMINISTRATIVE ACCOUNT 395,849 407,612 - 407,612 220,249 - 187,363 46%


General Fund - Budget Report - DETAIL

2018 - 2019



DRAFT







2018 - 2019


01110 Office of the Fire Chief

01110 5105 Payroll 163,088 170,227 170,227 97,554 72,674 43%

01110 5319 Professional Fees 1,500 8,000 8,000 - 8,000 100%

01110 5355 Recruitment & Morale 3,549 8,500 8,500 3,545 4,955 58%

01110 5805 Operating Expenses 18,825 9,500 9,500 8,992 508 5%

TOTAL OFFICE OF THE CHIEF 186,963 196,227 - 196,227 110,090 - 86,137 44%

01116 EMS/Fire Operations

01116 5105 Payroll 450,187 450,000 450,000 274,507 175,493 39%

01116 5106 Shift Coverage 150,675 148,000 148,000 63,525 84,475 57%

01116 5110 Volunteer Point System 108,630 118,000 118,000 60,980 57,020 48%

01116 5112 Payroll-Special Services 14,056 8,500 8,500 1,904 6,596 78%

01116 5371 Paramedic Fees 38,147 38,000 38,000 20,654 17,346 46%

01116 5372 Other Expenditures-Volunteer Stipend 56,000 60,000 60,000 41,750 18,250 30%

01116 5373 Contribution-Volunteer Pension Fund 57,367 55,000 55,000 - 55,000 100%

01116 5380 Medicals & Physicals 648 7,000 7,000 1,362 5,713 (75) -1%

01116 5381 Volunteer Medical/Physicals 6,685 14,000 14,000 4,715 9,308 (23) 0%

01116 5611 Consumable Supplies-EMS 15,457 26,862 26,862 20,157 7,311 (606) -2%

01116 5612 Consumable Supplies-Fire 6,307 7,300 7,300 4,342 503 2,455 34%

01116 5614 Oxygen 3,229 5,500 5,500 1,246 1,859 2,395 44%

01116 5670 Uniforms 9,119 8,950 8,950 4,654 2,296 2,000 22%

01116 5680 Non Capital Equipment 6,957 7,500 7,500 7,055 445 6%

TOTAL EMS/Fire OPERATIONS 923,463 954,612 - 954,612 506,850 26,990 420,772 44%

01120 Signals & Alarms

01120 5680 Non-Capital Equipment 3,332 5,000 5,000 465 4,535 91%

01120 5805 Operating Expenses 1,632 6,650 6,650 6,047 603 9%

TOTAL SIGNALS & ALARMS 4,964 11,650 - 11,650 6,512 - 5,138 44%

01121 Fire Marshal

01121 5105 Payroll 171,103 180,000 180,000 91,729 88,271 49%

01121 5460 Public Education & Fire Prevention 577 500 500 150 350 70%

01121 5680 Non Capital Equipment - 3,000 3,000 - 3,000 100%

01121 5805 Operating Expenses 25,209 18,000 18,000 10,061 509 7,430 41%

TOTAL FIRE MARSHAL 196,889 201,500 - 201,500 101,940 509 99,051 49%

01122 Communications Center

01122 5105 Payroll 295,305 368,780 368,780 198,386 170,394 46%

01122 5350 Training 2,892 18,000 18,000 2,408 2,380 13,212 73%

01122 5670 Uniforms - 3,500 3,500 2,857 643 18%

01122 5680 Non-Capital Equipment 944 4,500 4,500 - 4,500 100%


DRAFT







2018 - 2019



TOTAL COMMUNICATIONS CENTER 326,909 437,766 - 437,766 214,472 2,380 220,914 50%

01140 Buildings & Grounds

01140 5105 Payroll 44,802 31,006 31,006 18,021 12,985 42%

01140 5430 Repairs & Maintenance 31,613 31,100 31,100 19,663 203 11,233 36%

01140 5451 Repairs & Maintenance - Court Street 13,671 9,500 9,500 15,509 775 (6,784) -71%

01140 5452 Repairs & Maintenance - West Street 15,025 9,800 9,800 9,476 324 3%

01140 5453 Repairs & Maintenance - Coles Road 18,350 5,750 5,750 12,785 (7,035) -122%

01140 5621 Utilities-Court St 37,310 36,000 36,000 24,700 11,300 31%

01140 5622 Utilities-West St 10,915 10,000 10,000 5,125 4,875 49%

01140 5623 Utilities-Coles Rd 29,102 23,000 23,000 14,955 8,045 35%

01140 5625 Utilities-Other - - - - - 0%

01140 5670 Uniforms 180 800 800 188 612 76%

01140 5805 Operating Expenses 990 700 700 329 371 53%

TOTAL BUILDINGS & GROUNDS 201,955 157,656 - 157,656 120,753 978 35,926 23%

01160 Training

01160 5350 Training 19,934 24,500 24,500 7,401 17,099 70%

01160 5351 Career Training 4,302 4,000 4,000 5,497 (1,497) -37%

TOTAL VOLUNTEER TRAINING 24,237 28,500 - 28,500 12,898 - 15,602 55%

01220 Insurance and Benefits

01220 5200 Payroll Tax Expense 126,450 135,799 135,799 73,514 62,285 46%

01220 5210 Unemployment Compensation 10,298 7,000 7,000 2,358 4,642 66%

01220 5230 Worker's Compensation Insurance 69,825 70,000 70,000 54,986 15,014 21%

01220 5240 Dental Insurance 13,900 16,000 16,000 7,715 8,285 52%

01220 5260 Medical Insurance 246,625 340,000 340,000 172,095 167,905 49%

01220 5270 Life Insurance 5,363 5,000 5,000 3,190 1,810 36%

01220 5290 Pension-Employer 42,296 43,691 43,691 - 43,691 100%

01220 5291 Pension-MERS 100,050 96,000 96,000 65,206 30,794 32%

01220 5520 Property/Liability Insurance 49,743 57,000 57,000 55,340 1,660 3%

TOTAL INSURANCE AND BENEFITS 664,551 770,490 - 770,490 434,404 - 336,086 44%

01260 Debt Service

01260 5926 Court Street Amortization - - - - - 0%

01260 5910 Debt Service-Interest 41,723 93,415 93,415 18,513 74,901 80%

01260 5920 Debt Service-Principal 227,857 486,157 486,157 227,857 258,300 53%

01265 5925 Capital Lease Payment - - - - - 0%

TOTAL DEBT SERVICE 269,580 579,572 - 579,572 246,370 - 333,201 57%


DRAFT







2018 - 2019


01300 Apparatus & Equipment

01300 5105 Payroll 56,157 38,070 38,070 21,645 16,425 43%

01300 5420 Repairs & Maintenance-Equipment 11,257 20,550 20,550 14,688 2,539 3,322 16%

01300 5425 Repairs & Maintenance-Radios 2,634 10,250 10,250 5,259 4,991 49%

01300 5430 Repairs & Maintenance-Vehicles 41,236 42,800 42,800 30,077 2,814 9,909 23%

01300 5611 Consumable Supplies 5,603 12,900 12,900 7,809 729 4,362 34%

01300 5613 Fuel/Oil 21,899 15,000 15,000 13,478 - 1,523 10%

01300 5670 Uniforms 1,095 800 800 1,061 (261) -33%

01300 5680 Non-Capital Equipment 9,471 6,500 6,500 1,351 5,149 79%

01300 5805 Operating Expenses 959 1,800 1,800 1,116 684 38%

TOTAL APPARATUS & EQUIPMENT 150,310 148,670 - 148,670 96,485 6,082 46,103 31%

01380 Miscellaneous

01380 5800 Other Expenditures - - - - - 0%

TOTAL MISCELLANEOUS - - - - - - - 0%

Capital

01402 5990 Operating Transfers Out 125,049 228,849 228,849 228,849 (0) 0%

TOTAL REVENUES 3,634,900 4,300,707 - 4,300,707 2,659,128 - 1,641,579 38%

TOTAL EXPENSES 3,633,199 4,300,707 - 4,300,707 2,419,829 36,939 1,843,939 43%

Balance 1,701 - - - 239,299 (36,939) (202,360) 0%


DRAFT

Beginning Medicare/Medicaid Insurance Bad Debt Write Returned Refund Unbillable Ending

Month Balance Charges Deposits Non-Allowable Non-Allowable Adjustments Sent to Collection Offs Check Overpay Comm.Service Balance

July 96 146,239.71 98,923.96 (45,954.18) (46,038.25) - - (7,164.12) 1,683.15 - 436.23 (1,717.05) 146,409.45

August 123 146,409.45 121,505.39 (60,278.06) (56,989.29) (1.98) (103.78) (6,509.03) 753.60 - - - 144,786.30

September 90 144,786.30 90,560.09 (38,308.35) (32,076.53) (508.13) (996.38) (2,467.89) 1,866.10 - - - 162,855.21

October 145 162,855.21 139,318.68 (42,596.05) (46,495.60) - (450.29) (7,781.68) 1,031.15 - - - 205,881.42

November 53 205,881.42 56,704.08 (44,681.60) (53,961.18) - (210.83) - 2,666.88 - 60.00 - 166,458.77

December 135 166,458.77 137,027.07 (45,625.80) (45,316.88) (831.49) (295.48) - (214.54) - - - 211,201.65

January 144 211,201.65 150,050.82 (63,823.97) (66,027.70) (392.27) (15.79) - - - - - 230,992.74

February 230,992.74 230,992.74

March 230,992.74 230,992.74

April 230,992.74 230,992.74

May 230,992.74 230,992.74

June 230,992.74 230,992.74

Total 786 146,239.71 794,090.09 (341,268.01) (346,905.43) (1,733.87) (2,072.55) (23,922.72) 7,786.34 - 496.23 (1,717.05) 230,992.74

43% 44% 0% 0% 3% -1% 0% 0% 0%

Deposits (341,268.01)

Deposits Per Ledger 341,437.48

Difference 169.47

Charges Net of Medicare/Medicaid Adjustments 447,184.66

Beginning Medicare/Medicaid Insurance Bad Debt Write Returned Refund Unbillable Ending

Month Balance Charges Deposits Non-Allowable Non-Allowable Adjustments Sent to Collection Offs Check Overpay Comm.Service Balance

July 131 194,503.55 129,704.01 (56,427.99) (54,588.11) (814.72) (1,748.18) 798.27 266.47 - 2,465.58 - 214,158.88

August 111 214,158.88 99,626.91 (48,337.34) (48,309.95) (363.71) - - 115.00 - - - 216,889.79

September 165 216,889.79 151,542.16 (61,919.29) (58,616.87) - (267.45) - 183.27 - 84.92 - 247,896.53

October 97 247,896.53 89,319.95 (67,590.15) (68,191.26) (512.35) - - 1,118.04 - - - 202,040.76

November 169 202,040.76 143,483.41 (46,674.43) (42,743.20) - (351.77) - 765.05 215.93 - - 256,735.75

December 108 256,735.75 116,086.57 (56,580.89) (62,326.76) - - - 250.00 - - - 254,164.67

January 144 254,164.67 129,432.53 (60,718.00) (58,448.61) - (213.26) (23,994.41) - - - - 240,222.92

February 118 240,222.92 124,930.24 (54,348.97) (60,779.56) - - - 180.00 100.00 463.64 - 250,768.27

March 83 250,768.27 88,103.44 (50,312.61) (62,904.46) - (600.01) (16,866.66) 17.16 - - (849.69) 207,355.44

April 96 207,355.44 96,629.24 (40,370.89) (51,769.83) - (1,336.91) (21,413.96) 250.00 - - (991.05) 188,352.04

May 86 188,352.04 79,259.00 (51,954.86) (48,226.85) (392.27) (282.01) (11,197.53) 470.00 - 79.72 - 156,107.24

June 110 156,107.24 110,379.60 (51,629.76) (58,704.16) (33.56) (185.23) (11,560.16) 874.69 - - 991.05 146,239.71

Total 1,418 194,503.55 1,358,497.06 (646,865.18) (675,609.62) (2,116.61) (4,984.82) (84,234.45) 4,489.68 315.93 3,093.86 (849.69) 146,239.71

48% 50% 0% 0% 6% 0% 0% 0% 0%

Deposits 2017-2018 (646,865.18)

Deposits Per Ledger 644,140.49

Difference (2,724.69)

Charges Net of Medicare/Medicaid Adjustments 682,887.44


EMS Billing Report


2018-2019

2017-2018

No assurance is provided on these financial statements.

10

DRAFT

Unreserved Fund Balance, July 1, 2018 668,848$

Designated for 2018-2019 Budget -

Additional Appropriations During the Year -

668,848

Projected Results of Current Year Operations

Budget Projected Actual Adjustment

Revenues 4,300,707$ 4,300,707$ -$

Expenditures 4,300,707 4,300,707 -

Results of Budgetary Operations -$ -$ -

Unreserved Fund Balance June 30, 2019 668,848

Undesignated Fund Balance June 30, 2019 668,848

Updated Balance 6/30/2019 (projected) 668,848$

Fund Balance as a Percentage of Expenditures 15.55%


General Fund - Projected Fund Balance



DRAFT





REVENUE

TOTAL REVENUE 2,228,229 2,216,701 - 2,216,701 1,203,993 - 1,012,708 46%

EXPENSES

PAYROLL 512,724 598,827 - 598,827 379,274 - 219,553 37%

POWER AND PUMPING 234,001 218,500 - 218,500 124,279 - 94,221 43%

TREATMENT 69,110 92,000 - 92,000 38,604 50,786 2,610 3%

TRANSMISSION & DISTRIBUTION 43,400 101,230 - 101,230 12,767 22,173 66,291 65%

OTHER OPERATING EXPENSES 50,948 42,500 - 42,500 24,912 439 17,149 40%

GENERAL ADMINISTRATION 431,054 478,779 - 478,779 311,082 - 167,697 35%

DEBT SERVICE - INTEREST 63,259 83,473 - 83,473 46,271 - 37,202 45%

TRANSFER EQUIPMENT RESERVE FUND - - - - - - - 0%

TRANSFER WATER CAPITAL FUND 19,891 20,404 - 20,404 20,404 - 0 0%-

TOTAL EXPENSES 1,424,387 1,635,713 - 1,635,713 957,592 73,398 604,722 37%

BALANCE 803,842 580,988 - 580,988 246,400 (73,398) 407,986 70%


Water Division Enterprise Fund - Budget Report - SUMMARY

2018 - 2019



DRAFT





05 Water Fund

05 4140 Interest Income On Assessment 18,017 500 500 975 (475) -95%

05 4150 Interest on Receivables 32,851 26,000 26,000 29,507 (3,507) -13%

05 4200 State Grants - - - - 0%

05 4300 Interest Income 7,464 4,000 4,000 5,723 (1,723) -43%

05 4400 Metered Sales To General Public 1,954,097 1,949,701 1,949,701 1,018,362 931,339 48%

05 4402 Sales to Other Districts 32,092 40,000 40,000 29,604 10,396 26%

05 4405 Seasonal & Hydrant Sales 124,380 140,000 140,000 87,038 52,962 38%

05 4410 Miscellaneous Service Revenues 28,694 20,000 20,000 14,348 5,652 28%

05 4411 Connection Charges/Inspections 16,784 22,500 22,500 5,653 16,848 75%

05 4900 Miscellaneous Non-operating Revenue 3,110 3,000 3,000 2,343 657 22%

05 4930 Employee Insurance Contribution 4,740 5,000 5,000 4,441 559 11%

05 4990 Administrative Costs-Other Funds 6,000 6,000 6,000 6,000 - 0%

TOTAL REVENUE 2,228,229 2,216,701 - 2,216,701 1,203,993 - 1,012,708 46%

05901 Payroll

05901 5105 TOTAL PAYROLL 512,724 598,827 598,827 379,274 - 219,553 37%

05902 Power and Pumping

05902 5434 Maint. of Structures & Improvements 3,500 3,000 3,000 156 2,844 95%

05902 5435 Maint. of Pumping Equipment 17,102 18,000 18,000 10,909 7,091 39%

05902 5620 Power 212,556 180,000 180,000 107,745 72,255 40%

05902 5800 Other Expenditures 843 17,500 17,500 5,469 12,031 69%

TOTAL POWER AND PUMPING 234,001 218,500 - 218,500 124,279 - 94,221 43%

05903 Treatment

05903 5630 Chlorine 12,367 12,000 12,000 7,949 6,150 (2,099) -17%

05903 5631 Aqua-Mag 18,546 23,000 23,000 4,221 18,779 - 0%

05903 5632 Fluoride 11,504 17,000 17,000 3,821 13,179 - 0%

05903 5805 Operating Expenses 26,693 40,000 40,000 22,613 12,678 4,709 12%

TOTAL TREATMENT 69,110 92,000 - 92,000 38,604 50,786 2,610 3%

05904 Transmission & Distribution

05904 5319 Outside Services 13,169 20,000 20,000 24 19,976 100%

05904 5436 Maint. of Reservoir 2,679 25,230 25,230 2,580 22,650 90%

05904 5437 Maint. of Trans & Distr Main 6,139 15,000 15,000 3,239 5,390 6,371 42%

05904 5438 Maint. of Services 11,904 25,000 25,000 3,242 8,742 13,017 52%

05904 5439 Maint. of Meters 4,936 6,000 6,000 1,032 1,968 3,000 50%

05904 5440 Maint. of Hydrants 4,572 10,000 10,000 2,650 6,074 1,276 13%

05904 5490 Inventory Adjustment - - - - - 0%

05904 5805 Operating Expenses - - - - - 0%


Water Division Enterprise Fund - Budget Report - DETAIL

2018 - 2019



DRAFT






Water Division Enterprise Fund - Budget Report - DETAIL

2018 - 2019


TOTAL TRANSMISSION & DISTRIBUTION 43,400 101,230 - 101,230 12,767 22,173 66,291 65%

05908 Other Operating Expenses

05908 5621 Utilities 11,848 8,500 8,500 6,759 1,741 20%

05908 5802 Uniforms 4,369 4,000 4,000 2,104 1,896 47%

05908 5880 Truck & Garage Expense 34,731 30,000 30,000 16,049 439 13,511 45%

TOTAL OTHER OPERATING EXPENSES 50,948 42,500 - 42,500 24,912 439 17,149 40%

05907 General Administration

05907 5200 Payroll Tax Expense 38,447 45,810 45,810 27,887 17,924 39%

05907 5210 Unemployment Compensation - 1,000 1,000 - 1,000 100%

05907 5230 Worker's Compensation Insurance 17,456 17,000 17,000 13,747 3,253 19%

05907 5240 Dental Insurance 5,681 8,000 8,000 4,125 3,875 48%

05907 5260 Medical Insurance 141,916 170,000 170,000 141,983 28,017 16%

05907 5270 Life Insurance 1,833 2,000 2,000 1,263 737 37%

05907 5290 Pension-Employer 32,695 31,887 31,887 - 31,887 100%

05907 5319 Outside Services 3,171 5,000 5,000 1,214 3,786 76%

05907 5320 Professional Fees 68,722 74,750 74,750 39,435 35,315 47%

05907 5430 Administrative Office Expense - - - - - 0%

05907 5520 Property/Liability Insurance 24,407 27,000 27,000 14,795 12,205 45%

05907 5610 Office Operations Expense 7,675 7,000 7,000 5,107 1,893 27%

05907 5615 Tele-communications 11,862 9,000 9,000 7,272 1,728 19%

05907 5621 West Street Utilities 11,604 12,000 12,000 8,085 3,915 33%

05907 5805 Computer Operations 45,799 55,931 55,931 38,508 17,423 31%

05907 5811 Payroll Services 565 600 600 330 270 45%

05907 7141 Postage 2,733 1,800 1,800 1,840 (40) -2%

05907 7142 Utility Billing Services 16,488 10,000 10,000 5,491 4,509 45%

TOTAL GENERAL ADMINISTRATION 431,054 478,779 - 478,779 311,082 - 167,697 35%

05907 5910 DEBT SERVICE - INTEREST 63,259 83,473 83,473 46,271 - 37,202 45%

05908 Capital

05908 5990 Transfer Equipment Reserve Fund - - - - - 0%

05908 5990 Transfer Water Capital Fund 19,891 20,404 20,404 20,404 0 0%

TOTAL CAPITAL 19,891 20,404 - 20,404 20,404 - 0 0%

TOTAL REVENUES 2,228,229 2,216,701 - 2,216,701 1,203,993 - 1,012,708 46%

TOTAL EXPENSES 1,424,387 1,635,713 - 1,635,713 957,592 73,398 604,722 37%

Balance 803,842 580,988 - 580,988 246,400 (73,398) 407,986 70%


DRAFT

2014-2018 2019/Avg

Month 2014 2015 2016 2017 2018 2019 Average Monthly %

Jul 69.0 75.2 81.9 89.8 70.7 80.3 77.3 3.0 3.9%

Aug 66.0 76.7 81.7 75.4 66.6 66.5 73.3 (6.8) -9.3%

Sep 57.3 67.4 72.5 70.6 64.8 57.6 66.5 (9.0) -13.5%

Oct 49.1 44.4 47.3 47.3 51.4 42.0 47.9 (5.9) -12.2%

Nov 38.6 36.4 35.0 39.8 36.3 35.7 37.2 (1.5) -4.1%

Dec 36.4 35.8 36.1 40.2 36.5 37.4 37.0 0.4 1.1%

Jan 38.1 37.5 37.8 40.8 38.7 38.6 38.6 0.0 0.0%

Feb 33.9 35.7 35.6 36.4 35.8 35.5 - 0.0%

Mar 38.9 40.6 39.6 40.4 39.4 39.8 - 0.0%

Apr 39.8 39.4 41.6 41.4 39.8 40.4 - 0.0%

May 46.8 68.2 54.5 49.9 53.9 54.7 - 0.0%

Jun 69.0 63.8 82.0 61.3 77.7 70.8 - 0.0%

Total 582.9 621.1 645.6 633.3 611.4 358.1 618.9 (19.7)


Analysis of Water Pumped by Month


Fiscal Year

-

10.0

20.0

30.0

40.0

50.0

60.0

70.0

80.0

90.0

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

Gallo

ns (

millio

ns)

Month

Water Produced By Month

2018 - 2019

Average 2014-2018


15

DRAFT

Account Beginning Balance Deposits Withdrawals Ending Balance YTD Interest

STIF

Bonds Proceeds 9,429.51 19.51 - 9,449.02 119.52

Citizens Bank

Checking 107,584.49 423,036.73 479,406.14 51,215.08 -

Fixed Balance Account 175,314.64 - - 175,314.64 -

Money Market 1,005,064.97 527.43 70,000.00 935,592.40 6,182.83

Fire Department Trust 94,190.98 3,428.21 184.00 97,435.19 325.21

Hardship Benefit Fund 64,419.37 35.56 - 64,454.93 246.24

Harris Scholarship & Memorial Fund 29,356.76 16.21 - 29,372.97 111.96

Farmington Savings Bank

Checking 847,384.00 221,996.62 144.25 1,069,236.37 -

Savings 1,064,295.24 831.19 - 1,065,126.43 5,143.89

Total Ending Balance 3,397,039.96 649,891.46 549,734.39 3,497,197.03 12,129.65


Treasurer's Report



DRAFT

Month 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019

July 3,723 2,678 2,486 2,751 3,059 3,047

August 5,074 3,990 3,654 3,955 4,488 4,438

September 5,030 3,939 3,433 3,522 3,915 4,032

October 4,555 3,438 3,353 4,960 3,860 3,826

November 4,473 3,594 3,557 5,041 3,932 3,995

December 3,632 2,916 2,945 4,197 3,276 3,397

January 3,605 2,956 3,053 4,145 3,468 3,497

February 4,422 3,684 3,811 4,407 4,285

March 4,218 3,137 3,438 3,858 3,873

April 3,776 3,068 3,246 3,636 3,584

May 3,414 3,003 3,278 3,596 3,527

June 2,945 2,725 2,904 3,374 3,233


Analysis of Cash Balances


Fiscal Year

-

1,000

2,000

3,000

4,000

5,000

6,000

Total Funds

2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019


17

DRAFT

#22 #25 #26 #27

Sick Benefits

Fire Hardship Harris Neto

Department Benefit Scholarship & Student Grand

Trust Fund Fund Memorial Fund Benefit Fund Total Total

Cash 97,535$ 64,455$ 29,373$ -$ 29,373$ 191,363$

Due from District - - - 5,546 5,546 5,546

Total Assets 97,535$ 64,455$ 29,373$ 5,546$ 34,919$ 196,909$

Accounts Payable 2,648$ -$ -$ -$ -$ 2,648$

Due to District - - - - - -

Fund Balance 94,887 64,455 29,373 5,546 34,919 194,261

Total Liabilities & Fund Balance 97,535$ 64,455$ 29,373$ 5,546$ 34,919$ 196,909$

Revenue

Interest Income 325$ 246$ 112$ -$ 112$ 683$

Annual Drive 35,500 - - - -$ 35,500

Annual Banquet - - - - -$ -

Donations - - 400 - 400$ 400

Uniforms - - - - -$ -

Other Income/Transfers In 1,200 - - - -$ 1,200

Total Revenue 37,025$ 246$ 512$ -$ 512$ 37,783$

Expenditures

Annual Banquet -$ -$ -$ -$ -$ -$

Annual Drive 2,832 - - - - 2,832

Scholarships - - - - - -

Legal - - - - - -

Uniforms - - - - - -

Administrative Expense 20 - - 216 216 236

Dinner Meetings 13 - - - - 13

Fires/Work Details - - - - - -

Postage - - - - - -

Parades - - - - - -

Training - - - - - -

Donations - - - - - -

Maintenance & Repairs - - - - - -

Fire Prevention - - - - - -

Explorers - - - - - -

Other Expenditures/Transfers Out - - - - - -

Capital Expenditures 3,898 - - - - 3,898

Total Expenditures 6,763 - - 216 216 6,979

Excess (Deficiency) of

Revenues Over Expenditures 30,262$ 246$ 512$ (216)$ 296$ 30,804$

Fund Balance Beginning 64,625 64,209 28,861 5,762 34,623 163,456

Fund Balance Ending 94,887$ 64,455$ 29,373$ 5,546$ 34,919$ 194,261$

Memorial


Fire Department Funds

January 31, 2019


18

DRAFT

Budget Budget Updated Expended Expended Expended Total

Description Fund Project Object Prior Years 2018-19 Budget Prior Yrs 2018-2019 Total Encumbered Committed Balance

3,537,373 - 3,537,373 3,537,373 - 3,537,373 - 3,537,373 (0)

Scott Air Packs / SCBA Replacement 31 750 5740 208,506 27,000 235,506 194,677 29,106 223,783 223,783 11,723

Vehicles & Apparatus - Major Repairs 31 751 5710 170,589 12,000 182,589 156,192 156,192 156,192 26,397

Tool Boxes for Mechanic's Truck 31 751 5710 - 2,000 2,000 - - - 2,000

R-1 Replacement 31 715 5740 - 75,000 75,000 - - - 75,000

Stryker Stair-Pro stair chair 31 804 5740 3,898 3,898 - 3,898 3,898 3,898 -

Turn Out Gear Replacement 31 784 5740 350,649 10,000 360,649 345,696 14,606 360,302 360,302 347

Hurst Tool Replacement 31 819 5700 - 20,000 20,000 - 20,000 20,000 20,000 -

Emergency Fire Dispatch Software 31 953 5740 48,000 48,000 33,779 33,779 4,705 38,484 9,516

Facilities Maintenance Program 31 830 5700 66,666 27,478 94,144 65,697 65,697 65,697 28,448

Coles Road Masonry Repairs 31 830 5700 5,000 5,000 10,000 - - - 10,000

West Street Truck Bay Heater Upgrade 31 830 5700 - 20,000 20,000 - 9,900 9,900 9,900 19,800 200

AED-Replacement x 4 at $2200 31 760 5740 8,800 8,800 6,748 6,748 6,748 2,052

AED - EMT/CPR Trainer Devices 31 760 5740 - 2,100 2,100 - - - 2,100

Fire hose replacement 31 716 5740 12,000 12,000 10,039 10,039 10,039 1,961

Forcible Entry Training Door 31 939 5800 - 7,000 7,000 - - - 7,000

Radio Upgrades & Replacements 31 807 5740 68,581 68,581 22,479 22,479 22,479 46,102

Login Recorder, Pagers & Cases 31 807 5740 - 169,075 169,075 - - 162,955 162,955 6,120

PA System - Court St Station 31 807 5740 - 7,925 7,925 - - - 7,925

Construction of 6 Radio Voting Sites 31 807 5740 - 240,000 240,000 - - - 240,000

Coles Road Roof Replacement 31 941 5430 - - - - - -

Active Projects 942,689 624,578 1,567,267 835,307 77,510 912,818 177,560 1,090,377 476,890

Total 4,480,062 624,578 5,104,640 4,372,680 77,510 4,450,190 177,560 4,627,750 476,890


Equipment Reserve Fund

Budget Report

January 31, 2019

Closed Projects & Uncommitted Fund Balance


19

DRAFT

Budget Budget Total Expended Expended Total

Description Fund Project Object Prior Years 2018-2019 Budget Prior Years 2018-2019 Expenditures Encumbered Balance

5,088,651 - 5,088,651 5,088,651 - 5,088,651 - (0)

Chem Feed Transfer Switch 35 835 5700 60,000 60,000 - - 60,000

Meters 35 904 5720 153,226 40,000 193,226 149,522 27,395 176,917 12,605 3,704

Hydrants 35 929 5722 73,157 (1,025) 72,132 49,111 49,111 23,022

Water System Remote Data Collection System 35 912 5730 10,000 10,000 - - 10,000

Replacement of Well Pump Motor 35 740 5435 41,000 41,000 20,019 20,019 20,981

VFD's for Wells 3 & 4 35 740 5435 108,000 50,000 158,000 5,920 5,920 152,080

Engineering Services - Water Tank Inspection 35 752 7290 - 26,000 26,000 - - 26,000

Whelen light bar 35 925 5710 3,000 (3,000) - - - -

Husqvarna walksaw 35 935 5740 7,500 4,025 11,525 - 11,525 11,525 -

New stairs & landing @ Water Garage 35 959 5775 15,000 15,000 - - 15,000

Distribution Study 35 721 7290 76,500 76,500 - - 76,500

Active Projects 547,383 116,000 663,383 224,571 38,920 263,491 12,605 387,287

Total Water Capital Projects 5,636,034 116,000 5,752,034 5,313,222 38,920 5,352,142 12,605 387,287


Water Capital Fund

Budget Report

January 31, 2019

Closed Projects & Uncommitted Fund Balance


20

DRAFT

Documents

CROMWELL FIRE DISTRICT MEETING OF THE BOARD OF …cromwellfd.org/pdf/2019/boardmtg021919.pdf · Cromwell Fire District. Analysis of Cash Balances. As of January 31, 2019. Fiscal Year-1,000