agenda board of commissioners study session 4:00 pm

January 27, 2020 of 1

AGENDA Board of Commissioners Study Session

January 27, 2020 – 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 or Deletions to the Agenda:

C. Announcements:

2. CONSENT ITEMS

A. Vouchers: Current

B. Payroll: January

3. DISCUSSION ITEMS

A. Overtime Report – Chief Sorenson

B. 2015 Apparatus & Equipment Bond Contingency Spending Plan – Chief Sorenson

C. DNovember 2019 Financial Report – Finance Director Maule

D. Pierce County Fraud Review – Finance Director Maule

E. Discussion on Cost Recovery Billing – Chief Oliver

4. ADJOURN

CHECK REGISTERCentral Kitsap Fire & Rescue Time: 08:49:34 Date: 01/22/2020MCAG #: 1162 01/27/2020 To: 01/27/2020 Page: 1Trans Date Type Acct # Chk # Claimant Amount Memo

238 01/27/2020 Claims 1 33713 1SMARTLIFE, LLC 824.00 MCFCA Leadership Academy - Putnam

239 01/27/2020 Claims 1 33714 AHEARN ELECTRIC INC 856.74 Exterior Lighting240 01/27/2020 Claims 1 33715 ALLIANCE 2020, INC 1,528.29 Employment Background Checks

- Trumbull, Patterson, Espitia, S.Smith, Z. Smith, Bizelli,Moseley, Newman, Sargeant

241 01/27/2020 Claims 1 33716 ASANTE PHYSICIAN PARTNERS

799.00 New Hire Physical - Patterson

242 01/27/2020 Claims 1 33717 ASSOCIATED PETROLEUM PRODUCTS INC

9,356.01 Gas & Diesel Fuel

243 01/27/2020 Claims 1 33718 BELFAIR HOSE & HYDRAULIC INC

66.31 Bulk Hose, O-Rings

244 01/27/2020 Claims 1 33719 BRIDGE 2 BRIDGE BEVERAGES

222.25 Coffee Supplies

245 01/27/2020 Claims 1 33720 LOREN M. AND LAURINE A. BROWN

39.14 Business Cards - J. Oliver

246 01/27/2020 Claims 1 33721 CASCADE FIRE EQUIPMENT COMPANY

1,152.28 Tools & Equipment For New Engine

247 01/27/2020 Claims 1 33722 CENTURYLINK BUSINESS SERVICES

44.23 Admin Alarm Panel Service

248 01/27/2020 Claims 1 33723 CENTURYLINK 128.48 Phone Service249 01/27/2020 Claims 1 33724 CENTURYLINK 876.72 Phone Service250 01/27/2020 Claims 1 33725 LINDA AND RONNY CLARK 8,929.65 Shop Remodel - Retainage251 01/27/2020 Claims 1 33726 E & F RECOVERY LLC 450.00 Archive Data Services252 01/27/2020 Claims 1 33727 EASL, INC 4,586.51 Professional Services For

December 2019253 01/27/2020 Claims 1 33728 ECMS INC 692.27 Bunker Gear Repair254 01/27/2020 Claims 1 33729 TERRY G FASSETT 494.00 Per Diem - Fire Officer 1 Class255 01/27/2020 Claims 1 33730 FIRST CHOICE HEALTH

NETWORK66.60 EAP Services

256 01/27/2020 Claims 1 33731 GILCHRIST CHEVROLET INC 139.37 E-Brake Cables, Return Window Regulator

257 01/27/2020 Claims 1 33732 CHAD A GILLESPIE 297.00 Per Diem - LAFD Leadership258 01/27/2020 Claims 1 33733 GOVERNMENT FINANCE

OFFICERS ASSOCIATION405.00 Overview Of Bond Issuance -

Maule

259 01/27/2020 Claims 1 33734 WILLIAM K GREEN 50.00 PNW Wildlife Conference260 01/27/2020 Claims 1 33735 WILLIAM M HANSEN 16,328.20 Collar System For Marine51261 01/27/2020 Claims 1 33736 HEALTHFORCE PARTNERS

INC150.00 Telemedicine Consultation

262 01/27/2020 Claims 1 33737 HELMETS R US 3,923.56 Bike Helmets263 01/27/2020 Claims 1 33738 INTRACOMMUNICATION

NETWORK SYSTEMS INC3,953.43 Dual Data Outlet Installs - Shop

Remodel

264 01/27/2020 Claims 1 33739 COMMISSIONER BOB MUHLEMAN KITSAP COUNTY FIRE COMMISSIONERS A

2,168.00 2020 Yearly Dues

265 01/27/2020 Claims 1 33740 KITSAP COUNTY PUBLIC WORKS

739.49 Utilities - Sewer

266 01/27/2020 Claims 1 33741 KITSAP PUD #1 11,000.00 Tele-Contract Services & Sta 41 Installation

267 01/27/2020 Claims 1 33742 LAND TITLE COMPANY OF KITSAP COUNTY

2,937.00 Termination Of Convenant Documents

268 01/27/2020 Claims 1 33743 LAW OFFICE OF KENNETH W. BAGWELL, INC.,

3,561.00 General Counsel

269 01/27/2020 Claims 1 33744 LEAPFROG ENTERTAINMENT

190.00 Kids' Day Entertainment Deposit

270 01/27/2020 Claims 1 33745 LEVEL 3 COMMUNICATIONSLLC

1,761.26 Admin Phone Service

2A


271 01/27/2020 Claims 1 33746 LIFE ASSIST INC 432.52 Medical Supplies272 01/27/2020 Claims 1 33747 NETWORK SERVICES

COMPANY807.91 Soft Pull Towels

273 01/27/2020 Claims 1 33748 NORTH PERRY AVENUE WATER DISTRICT

180.62 Water And Street Lights

274 01/27/2020 Claims 1 33749 OLYMPIC SPRINGS 51.99 Sta 45 Drinking Water275 01/27/2020 Claims 1 33750 PACIFIC OFFICE

AUTOMATION1,077.29 Usage Charges & Copier Lease

276 01/27/2020 Claims 1 33751 MATTHEW PATTERSON 35.00 Reimbusement For New Employment TB Test

277 01/27/2020 Claims 1 33752 THOMAS PETEK, PH.D. 1,200.00 Psychological Evaluations - Espitia, Z. Smith, Sargeant, Trumbull

278 01/27/2020 Claims 1 33753 GERALD PILOLLA 2,619.13 SIREN Newsletter279 01/27/2020 Claims 1 33754 PUGET SOUND ENERGY 2,983.22 Electricity280 01/27/2020 Claims 1 33755 RICE FERGUS MILLER INC 11,406.75 On-Call Design Services281 01/27/2020 Claims 1 33756 RIGHT WAY SPRING CO 171.14 U-Bolt Kit282 01/27/2020 Claims 1 33757 DANIEL SCHOLD 114.60 LEOFF 1 Medical Reimb283 01/27/2020 Claims 1 33758 SEATTLE AUTOMOTIVE

DISTRIBUTING INC154.32 Blower Motor, Antifreeze, Belt

284 01/27/2020 Claims 1 33759 SILVERDALE CHAMBER OF COMMERCE

400.00 2020 Annual Membership Renewal

285 01/27/2020 Claims 1 33760 SILVERDALE PLUMBING & HEATING INC

245.25 Plumbing Repairs

286 01/27/2020 Claims 1 33761 STERICYCLE INC 196.29 Medical Waste287 01/27/2020 Claims 1 33762 SUMMIT LAW GROUP PLLC 413.00 Legal - General Labor288 01/27/2020 Claims 1 33763 SUNRISE PEST

MANAGEMENT1,043.50 Pest Control

289 01/27/2020 Claims 1 33764 TACOMA SCREW PRODUCTSINC

222.79 Nuts & Bolts, Screws, O-Rings, Spray Paint

290 01/27/2020 Claims 1 33765 MISTY L TOBIN 5,000.00 Tuition Reimbursement291 01/27/2020 Claims 1 33766 TRUSTEED PLANS SERVICE

CORPORATION2,039.02 February 2020 Retiree Medical

292 01/27/2020 Claims 1 33767 UNUM LIFE INSURANCE COMPANY OF AMERICA

363.23 LEOFF 1 Long Term Care Insurance

293 01/27/2020 Claims 1 33768 VASHON ISLAND FIRE & RESCUE

4,500.00 Fire Academy - Nededog, Short

294 01/27/2020 Claims 1 33769 VERIZON WIRELESS 2,179.87 Cell Phones295 01/27/2020 Claims 1 33770 WA ST BOARD FOR

VOLUNTEER FIREFIGHTERS2,940.00 2020 Volunteer

Disability/Pension

296 01/27/2020 Claims 1 33771 WASHINGTON FINANCE OFFICERS ASSOCIATION

300.00 2020 Membership- Maule, Sanchez, Robnett, Kamphaus

297 01/27/2020 Claims 1 33772 WASHINGTON FIRE COMMISSIONERS ASSOCIATIO

190.00 WFCA/WFC Legislative Day - J.Oliver, Sorenson

298 01/27/2020 Claims 1 33773 WASHINGTON PUBLIC TREASURERS ASSOCIATION

40.00 Debt Policy Certification / Review

299 01/27/2020 Claims 1 33774 WASHINGTON STATE TRANSIT INSURANCE POOL

210.27 Driver Record Monitoring

300 01/27/2020 Claims 1 33775 WATEROUS COMPANY 98.09 O-Rings, Transfer Case301 01/27/2020 Claims 1 33776 WAVE BROADBAND 1,151.40 High Speed Internet302 01/27/2020 Claims 1 33777 WESTBAY AUTO PARTS 871.41 Auto Parts303 01/27/2020 Claims 1 33778 ZOLL MEDICAL

CORPORATION2,093.89 Monitor Repair


304 01/27/2020 Claims 1 33779 ZOLL MEDICAL CORPORATION

1,514.23 Tools & Equipment For New Engine

001 GENERAL FUND 106,967.81320 CAPITAL PROJECTS FUND- BOND 18,994.71

Claims: 125,962.52125,962.52

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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_____________________________ _____________________________

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Chairman Commissioner

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_____________________________ _____________________________

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Vice Chairman Commissioner

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_____________________________ _____________________________ Commissioner Fire Chief

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_____________________________

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Finance or HR Director

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OT Category

MTDActual

YTDActual**

%Spent*

BudgetRemaining

Bike Team -$ -$ 0.0% 16,000

Callback 10,018 10,018 10.8% 82,482 Holdover 9,124 9,124 73.0% 3,376

Off Shift Response 1,182 1,182 47.3% 1,318

SL Vacancy 23,082 23,082 9.3% 223,918

Working Out of Class 26 26 0.2% 12,474

Subtotal Direct Staffing 43,432 43,432 10.0% 339,568

CPR 107 107 3.1% 3,393

Community Event - - 0.0% 3,000

Computer Tech - - 0.0% 8,800

Day Rate - - 0.0% 5,000

Instructor 377 377 0.8% 44,623

Meeting 1,758 1,758 4.8% 34,742

Military Leave 5,608 5,608 37.4% 9,392

Miscellaneous 1,643 1,643 7.0% 21,857

Paramedic CE 357 357 1.8% 19,143

Peer Review - - 0.0% 500

Training 1,680 1,680 2.7% 59,920

Union Leave - - 0.0% 11,500

Subtotal Indirect Staffing 11,530 11,530 6.7% 221,870

Total** 54,962$ 54,962$ 9.1% 561,438

*Total non-mobilization OT budget amount is $616,400**Excludes $0 in mobilization OT due to espense reimbursement

CENTRAL KITSAP FIRE & RESCUEOvertime Expense Report - January 2020

Overtime Expenses by Category

Overtime Expenses by Month

SL Vacancy, 23,082 , 42%

Callback, 10,018 , 18%

Holdover, 9,124 , 17%

Military Leave, 5,608 , 10%

Meeting, 1,758 , 3%

All Other OT, 5,372 , 10%

YTD Overtime Expenses by Category

$‐

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

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

3 Year Historical Average 2019 Actual 2020 Actual 2020 Budget

3A

BOC Memo Page 1 of 1

To: Board of Commissioners

From: Jeff Sorenson, Deputy Chief

Date: January 27, 2020

Re: 2015 Apparatus & Equipment Bond Contingency Spending Plan

Action Requested Review the following request to purchase equipment for the Fire District. No further action requested at this time.

Background The following items are requested to be purchased through the Apparatus and Equipment Bond utilizing contingency money created by cost savings on the other apparatus and equipment.

The District needs to increase the number of spare batteries at each station. The District is also in need of an additional staff car, so the new Ford Interceptor will be assigned to the Fire Chief. The bicycles currently used by our Bike Team are 15+ years old. The new bikes are specifically outfitted for Police and Fire use and are anticipated to last far into the future.

Equipment Purchase Actual Cost

Portable Radio Batteries $10,500

Ford Interceptor $44,000

Bicycles for Bike Team (Qty. 4) $4,800

Total: $59,300

Budget Implication The equipment purchases will be paid using Bond contingency funds realized over the life of the Apparatus & Equipment Bond. Any overrun will be paid using capital funds. Staff are requesting to spend up to $60,000 for an Interceptor, radio batteries and bicycles.

Policy Implication Should the total cost exceed $60,000, Staff will request further approval from the Board.

Recommendation On February 10th, Staff will request that the Board authorize the equipment purchases listed above using 2015 Bond contingency funds.

3B

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, 2019

Report on Financial Position and Budget Variances

For the 11 months ending in November, the District saw its significant overall favorable budget variance continue to grow due to higher than expected revenues – mainly from GEMT– and lower than expected expenditures.

The District will use the bulk of the 2019 favorable budget variance to meet its 40% year-end fund balance target and to offset the anticipated structural imbalance of $2,564,600 projected in the 2020 budget.

GENERAL FUND BUDGET VARIANCES

Operating Revenues

Total operating revenues for the period were $25,862,950 which was $3,635,660 or 16.4% higher than expected. This favorable variance is driven mainly by GEMT and other governmental revenues ($3,323,920), service charges including transport fees ($221,390), and other earnings including interest ($92,720).

We anticipate operating income will continue to be significantly favorable for the remainder of the year due to GEMT and transport revenue. Tax revenues have normalized as anticipated.

Operating Expenses

Total operating expenses were $17,566,090 during the period which was a favorable variance of $1,151,160 or 6.2%. The main component of this variance is the unused contingency funds. Other expenditure variances over $50,000 are discussed in more detail on the following page.

ENDING FUND BALANCES

November

2019

General Fund 15,049,221$

Reserve Fund - General Liability 2,906,858

Debt Service Fund - Bond 1,766,750

Capital Fund - Bond Projects 219,410

Capital Fund - Facilities 4,057,937

Capital Fund - Apparatus & Equipment 1,036,739

Capital Fund - Fire Mitigation 51,098

Technical Rescue ILA 84,749

Total Balance of All Funds 25,172,762$

547,180 (327,770)

Variance

2,840,498 66,360

1,700,052 66,698

20,415,620$ 4,757,142$

3,864,376 193,561

1,414,825 (378,086)

- 51,098

9,958,499$ 5,090,722$

90,190 (5,441)

November

2018

Financial Report 1 of 13

3C

Main: (360) 447-3550 ● Fax: (360) 447-3590 ● Web: www.ckfr.org

5300 NW Newberry Hill Road, Suite 101, Silverdale, Washington 98383

Salaries and Benefits – Personnel costs totaled $15,522,370 during the period reflecting a favorable budget variance of $239,860 or 1.5%. The drivers of this variance were primarily lower than anticipated overtime costs ($32,890), retirement payouts ($100,570) and timing differences in filling vacant positions.

Office and Operating Supplies – This category encompasses all non-capitalized equipment and supplies used by the District and totaled $454,290 during the period. The favorable variance of $147,390 or 24.5% is driven mainly by lower than anticipated EMS supplies and equipment ($43,670), combined facilities maintenance supplies ($59,200) and fleet supply costs purchased to service other governments ($12,000). Training and Travel – Training and travel costs were $180,720 during the period and were under budget by $71,940 or 28.5% primarily from lower than anticipated expenses for recruit academy ($17,560), Admin training ($21,600) and combined Operations and EMS training ($21,720). Professional Services – Professional service costs totaled $500,400 during the period and were under budget by $234,390 or 31.9%. The drivers of this variance were primarily lower than expected legal costs, but also included wellness consulting ($15,000), new hire testing ($16,170) and savings from not implementing the Claims Assistant Program ($22,820).

Non-Operating Activity and M&O Levy Overlap Expenditures

Non-operating activity reflects net favorable budget variance of $487,330 or 22.8% Proceeds From Asset Sales – The District sold and disposed of more apparatus through surplus sales than anticipated in the budget. The adjacent table shows the surplus apparatus and equipment sold in 2019. The sales proceeds are transferred to the capital apparatus fund at year end. Interfund Transfers – As of November, the only fund transfer activity was from the capital apparatus fund to pay for the Air-Light rehab unit. We expect to be reimbursed for this purchase by a federal Assistance to Firefighters Grant (AFG). Capital Purchases – Capital purchases show an unfavorable variance due to the unbudgeted purchase of the rehab unit. However, this cost will be reimbursed from AFG funds, and excluding this cost actual capital expenses are under budget by $413,680 or 19.3%. This favorable variance is primarily from unspent funds for facilities equipment and building upgrades ($107,370), IT hardware and infrastructure ($24,520) and two medic units to be purchased with M&O levy overlap funds ($460,000). A&E fees are over budget by $145,780 for the year and partially offset the overall favorable variance in capital purchases.

Apparatus and Equipment

Sale Price

2 Medic Units $ 6,311 1 Tender (T55) 30,000 Engine (1998 Pierce) 10,000 1 Ford Ambulance 6,285 1 16’ Boat 6,700 1 17’ Boat 4,605 1 Stationary Generator* 4,000 Total $ 67,901

*December activity not presented in the November financial report.

Surplus Assets Sold


Total YTD YTD Budget Budget Utilization

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

GENERAL FUND - 001

Operating RevenueTaxes 19,601,405$ 19,531,507$ 19,529,140$ (2,367)$ 0.0% 99.6%Intergovernmental Revenues 1,003,900 921,295 4,245,212 3,323,917 360.8% 422.9%Charges for Goods and Services 1,753,650 1,603,283 1,824,675 221,392 13.8% 104.1%Interest and Other Earnings 186,720 171,204 263,919 92,715 54.2% 141.3%

Total Operating Revenues 22,545,675 22,227,289 25,862,946 3,635,657 16.4% 114.7%

Operating ExpendituresSalaries and Wages 13,111,575 12,036,792 11,829,426 (207,366) -1.7% 90.2%Personnel Benefits 4,153,920 3,725,445 3,692,948 (32,497) -0.9% 88.9%

Subtotal Salaries and Benefits 17,265,495 15,762,237 15,522,374 (239,862) -1.5% 89.9%

Office and Operating Supplies 665,965 601,686 454,292 (147,394) -24.5% 68.2%Fuel Consumed 148,230 135,920 150,975 15,055 11.1% 101.9%Small Tools and Minor Equipment 27,785 24,480 20,498 (3,982) -16.3% 73.8%Training and Travel 273,100 252,654 180,718 (71,936) -28.5% 66.2%Professional Services 963,240 734,797 500,403 (234,394) -31.9% 51.9%Communications 107,290 98,349 94,148 (4,201) -4.3% 87.8%Taxes, Operating Rentals and Leases 18,250 17,357 4,062 (13,295) -76.6% 22.3%Insurance 99,900 99,900 118,302 18,402 18.4% 118.4%Utility Services 175,425 161,989 129,091 (32,898) -20.3% 73.6%Repairs and Maintenance 418,440 378,190 346,460 (31,730) -8.4% 82.8%Other Services and Contingency 489,590 449,691 44,768 (404,923) -90.0% 9.1%

Total Operating Expenses 20,652,710 18,717,250 17,566,091 (1,151,158) -6.2% 85.1%Net Operating Revenues (Expenditures) 1,892,965 3,510,039 8,296,855 4,786,815 136.4% 438.3%

Non-Operating Revenues (Expenditures)Sales and Leasehold Tax - Net - - 1,203 1,203 Proceeds From the Sale of Assets 12,000 9,334 63,901 54,567 584.6% 532.5%Net Interfund Transfers In (Out) (490,950) - 610,522 610,522 -124.4%Insurance Recoveries 5,000 2,500 20,387 17,887 715.5% 407.7%Capital Expenditures (2,307,215) (2,145,163) (2,342,008) (196,845) 9.2% 101.5%

Total Non-OperatingRevenues (Expenditures)

(2,781,165) (2,133,329) (1,645,995) 487,334 -22.8% 59.2%

Net Increase (Decrease) In Fund Balance (888,200) 1,376,710 6,650,860 5,274,149 383.1% -748.8%

Beginning Fund Balance - Appropriated 888,200 888,200 888,200 - 0.0%

Beginning Fund Balance - Non-Appropriated 7,510,161 7,510,161 7,510,161 - 0.0%

Ending Fund Balance 7,510,161$ 9,775,071$ 15,049,221$ 5,274,149$ 54.0%

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

For The Eleven Months Ending November 30, 2019

UNAUDITED ‐ PREPARED BY MANAGEMENT Financial Report 3 of 13

CKFR Financial Snapshot - November 30, 2019

Excludes $610,

$19,531,507

$921,295 $1,603,283

$171,204 $11,834

$19,529,140

$4,245,212

$1,824,675 $263,919

$84,288

$‐

$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

$20,000,000

Taxes IntergovernmentalRevenues

Charges for Goods andServices

Interest and OtherEarnings

Net Non‐OperatingRevenues

General Fund Revenues and Other Increases

YTD Budget YTD Actual

Includesunbudgeted GEMT

Revenue

$15,762,237

$762,086 $638,528 $1,554,399

$2,145,163

$15,522,374

$625,765 $569,699 $848,253 $1,730,283

$‐

$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

$20,000,000

Salaries & Benefits Equipment & Supplies Maintenance &Utilities

Professional & OtherServices

Net Capital & OtherNon‐Operating

General Fund Expenditures and Other Decreases

YTD Budget YTD Actual

Excludesrehab unit

$15,049,221

$5,365,184

$2,906,858

$1,766,750

$84,749

$9,958,499

$5,826,381

$2,840,498

$1,700,052

$90,190

$‐ $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000

General

Combined Capital

Liability Reserve

Debt Service

Technical Rescue ILA

All Fund Balances

November 2019 November 2018

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

General Fund Balance

Current Year Prior YearUnbudgeted GEMT revenue

Levy lift

Excludesrehab unit

Difference primarily due to levy lid lift, GEMT receipts and other favorable budget


2019 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 14:09:42 Date: 12/13/2019MCAG #: 1162 Page: 1001 GENERAL FUNDRevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 888,200.00 0.00 8,398,361.48 (7,510,161.48) 945.5%310 Taxes 19,531,507.00 877,467.07 19,529,139.63 2,367.37 100.0%330 Intergovernmental Revenues 921,295.00 1,006,229.82 4,245,212.03 (3,323,917.03) 460.8%340 Charges For Goods & Services 1,603,282.50 186,172.99 1,824,674.11 (221,391.61) 113.8%360 Interest & Other Earnings 171,204.00 36,617.69 263,918.67 (92,714.67) 154.2%380 Non Revenues 2,384.00 1,735.37 5,501.04 (3,117.04) 230.7%390 Other Financing Sources 9,334.00 17,503.30 63,901.24 (54,567.24) 684.6%397 Interfund Transfers 0.00 0.00 610,522.48 (610,522.48) 0.0%398 Insurance Recoveries 2,500.00 0.00 20,387.42 (17,887.42) 815.5%

Fund Revenues: 23,129,706.50 2,125,726.24 34,961,618.10 (11,831,911.60) 151.2%

Expenditures Amt Budgeted November YTD Remaining010 Admin Salaries 1,813,414.32 168,253.07 1,834,995.01 (21,580.69) 101.2%020 Admin Benefits 693,369.00 56,174.12 686,935.66 6,433.34 99.1%030 Admin Supplies 18,993.00 493.97 14,025.65 4,967.35 73.8%040 Admin Professional Services 1,096,826.17 63,098.09 501,206.75 595,619.42 45.7%050 Admin Intergovernmental 0.00 0.00 0.00 0.00 0.0%210 Operations Salaries 9,421,892.26 809,275.42 9,169,777.95 252,114.31 97.3%220 Operations Benefits 2,717,033.00 215,105.95 2,690,009.67 27,023.33 99.0%230 Operations Supplies 418,999.50 37,571.62 362,792.63 56,206.87 86.6%240 Operations Services 355,182.00 32,091.89 309,117.99 46,064.01 87.0%250 Operations Intergovernmental 0.00 0.00 0.00 0.00 0.0%310 Fire Prevention Salaries 75,038.34 6,903.93 75,069.87 (31.53) 100.0%320 Fire Prevention Benefits 19,588.26 2,630.67 29,175.52 (9,587.26) 148.9%330 Fire Prevention Supplies 16,625.00 660.47 19,795.65 (3,170.65) 119.1%340 Fire Prevention Services 1,580.00 90.40 937.55 642.45 59.3%440 Training Services-External 35,500.00 0.00 17,438.00 18,062.00 49.1%451 Training Salaries 256,182.67 23,487.64 261,955.57 (5,772.90) 102.3%452 Training Benefits 74,777.09 6,002.92 73,380.96 1,396.13 98.1%453 Training Supplies 18,354.19 0.00 13,847.76 4,506.43 75.4%454 Training Services- Internal 225,195.01 28,038.25 164,712.42 60,482.59 73.1%510 Facilities Salaries 160,072.93 14,936.34 165,444.46 (5,371.53) 103.4%520 Facilities Benefits 74,083.00 5,984.49 73,631.32 451.68 99.4%530 Facilities Supplies 133,875.00 7,870.14 65,610.98 68,264.02 49.0%540 Facilities Services 382,721.00 26,133.33 323,290.31 59,430.69 84.5%610 Vehicle Maintenance Salaries 310,191.00 29,034.04 322,182.94 (11,991.94) 103.9%620 Vehicle Maintenance Benefits 146,594.50 11,763.81 141,850.15 4,744.35 96.8%630 Vehicle Maintenance Supplies 155,239.00 13,321.19 149,692.65 5,546.35 96.4%640 Vehicle Maintenance Services 18,007.00 7,322.56 19,577.88 (1,570.88) 108.7%740 Ambulance Billing Services 77,916.00 0.00 81,670.05 (3,754.05) 104.8%

522 Fire Control 18,717,249.24 1,566,244.31 17,568,125.35 1,149,123.89 93.9%

580 Non Expeditures 2,384.00 (236.07) 2,263.34 120.66 94.9%594 Capital Expenditures 2,145,163.00 182,166.31 2,342,008.30 (196,845.30) 109.2%597 Interfund Transfers 0.00 0.00 0.00 0.00 0.0%

Fund Expenditures: 20,864,796.24 1,748,174.55 19,912,396.99 952,399.25 95.4%

Fund Excess/(Deficit): 2,264,910.26 377,551.69 15,049,221.11


2019 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 14:09:42 Date: 12/13/2019MCAG #: 1162 Page: 2002 RESERVE-GENERAL LIABILITY FUNDRevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 0.00 0.00 2,845,755.32 (2,845,755.32) 0.0%360 Interest & Other Earnings 0.00 7,640.31 63,234.14 (63,234.14) 0.0%397 Interfund Transfers 0.00 0.00 0.00 0.00 0.0%

Fund Revenues: 0.00 7,640.31 2,908,989.46 (2,908,989.46) 0.0%

Expenditures Amt Budgeted November YTD Remaining522 Fire Control 0.00 195.78 2,131.62 (2,131.62) 0.0%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: 0.00 195.78 2,131.62 (2,131.62) 0.0%

Fund Excess/(Deficit): 0.00 7,444.53 2,906,857.84


2019 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 14:09:42 Date: 12/13/2019MCAG #: 1162 Page: 3003 TECH RESCUE ILARevenues Amt Budgeted November YTD Remaining

330 Intergovernmental Revenues 0.00 0.00 2,500.00 (2,500.00) 0.0%397 Interfund Transfers 0.00 0.00 100,265.38 (100,265.38) 0.0%

Fund Revenues: 0.00 0.00 102,765.38 (102,765.38) 0.0%

Expenditures Amt Budgeted November YTD Remaining010 Admin Salaries 0.00 0.00 513.85 (513.85) 0.0%020 Admin Benefits 0.00 0.00 703.97 (703.97) 0.0%454 Training Services- Internal 0.00 0.00 5,190.27 (5,190.27) 0.0%

522 Fire Control 0.00 0.00 6,408.09 (6,408.09) 0.0%

594 Capital Expenditures 0.00 0.00 11,608.50 (11,608.50) 0.0%


Fund Excess/(Deficit): 0.00 0.00 84,748.79


2019 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 14:09:42 Date: 12/13/2019MCAG #: 1162 Page: 4201 BOND FUND- DEBT SERVICERevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 0.00 0.00 294,715.32 (294,715.32) 0.0%310 Taxes 1,456,104.00 65,357.22 1,454,533.62 1,570.38 99.9%330 Intergovernmental Revenues 0.00 0.00 22,655.90 (22,655.90) 0.0%360 Interest & Other Earnings 0.00 2,944.39 18,015.90 (18,015.90) 0.0%

Fund Revenues: 1,456,104.00 68,301.61 1,789,920.74 (333,816.74) 122.9%

Expenditures Amt Budgeted November YTD Remaining522 Fire Control 0.00 80.87 606.17 (606.17) 0.0%591 Debt Service - Principal Repayment 0.00 0.00 0.00 0.00 0.0%592 Debt Service - Interest Costs 22,564.00 0.00 22,564.08 (0.08) 100.0%999 Ending Balance 0.00 0.00 0.00 0.00 0.0%

Fund Expenditures: 22,564.00 80.87 23,170.25 (606.25) 102.7%



2019 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 14:09:42 Date: 12/13/2019MCAG #: 1162 Page: 6305 CAPITAL- APPARATUS/EQUIPMENT FURevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 1,525,290.00 0.00 1,622,079.22 (96,789.22) 106.3%360 Interest & Other Earnings 21,230.00 2,766.37 26,053.14 (4,823.14) 122.7%397 Interfund Transfers 0.00 0.00 0.00 0.00 0.0%

Fund Revenues: 1,546,520.00 2,766.37 1,648,132.36 (101,612.36) 106.6%

Expenditures Amt Budgeted November YTD Remaining522 Fire Control 0.00 68.04 871.32 (871.32) 0.0%597 Interfund Transfers 0.00 0.00 610,522.48 (610,522.48) 0.0%999 Ending Balance 0.00 0.00 0.00 0.00 0.0%




2019 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 14:09:42 Date: 12/13/2019MCAG #: 1162 Page: 7310 CAPITAL- FACILITIES FUNDRevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 3,900,391.00 0.00 3,909,209.83 (8,818.83) 100.2%360 Interest & Other Earnings 30,265.00 10,661.21 87,924.49 (57,659.49) 290.5%390 Other Financing Sources 94,140.00 0.00 63,757.93 30,382.07 67.7%397 Interfund Transfers 0.00 0.00 0.00 0.00 0.0%

Fund Revenues: 4,024,796.00 10,661.21 4,060,892.25 (36,096.25) 100.9%

Expenditures Amt Budgeted November YTD Remaining522 Fire Control 0.00 266.33 2,954.98 (2,954.98) 0.0%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%




2019 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 14:09:42 Date: 12/13/2019MCAG #: 1162 Page: 8315 CAPITAL-FIRE MITIGATION AGREEMERevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 0.00 0.00 50,023.88 (50,023.88) 0.0%360 Interest & Other Earnings 0.00 134.30 1,111.53 (1,111.53) 0.0%

Fund Revenues: 0.00 134.30 51,135.41 (51,135.41) 0.0%

Expenditures Amt Budgeted November YTD Remaining522 Fire Control 0.00 3.35 37.35 (37.35) 0.0%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: 0.00 3.35 37.35 (37.35) 0.0%

Fund Excess/(Deficit): 0.00 130.95 51,098.06


2019 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 14:09:42 Date: 12/13/2019MCAG #: 1162 Page: 9320 CAPITAL PROJECTS FUND- BONDRevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 548,000.00 0.00 546,031.45 1,968.55 99.6%340 Charges For Goods & Services 0.00 0.00 0.00 0.00 0.0%360 Interest & Other Earnings 10,425.00 964.36 65,752.69 (55,327.69) 630.7%

Fund Revenues: 558,425.00 964.36 611,784.14 (53,359.14) 109.6%

Expenditures Amt Budgeted November YTD Remaining522 Fire Control 0.00 20.63 329.37 (329.37) 0.0%592 Debt Service - Interest Costs 5,175.00 0.00 170.00 5,005.00 3.3%594 Capital Expenditures 522,855.00 73,621.62 391,874.80 130,980.20 74.9%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: 528,030.00 73,642.25 392,374.17 135,655.83 74.3%

Fund Excess/(Deficit): 30,395.00 (72,677.89) 219,409.97


2019 BUDGET POSITIONCentral Kitsap Fire & Rescue Time: 14:09:42 Date: 12/13/2019MCAG #: 1162 Page: 10630 TECH RESCUE ILARevenues Amt Budgeted November YTD Remaining

308 Beginning Balances 0.00 0.00 88,401.26 (88,401.26) 0.0%380 Non Revenues 0.00 0.00 12,500.00 (12,500.00) 0.0%

Fund Revenues: 0.00 0.00 100,901.26 (100,901.26) 0.0%

Expenditures Amt Budgeted November YTD Remaining580 Non Expeditures 0.00 0.00 635.88 (635.88) 0.0%597 Interfund Transfers 0.00 0.00 100,265.38 (100,265.38) 0.0%999 Ending Balance 0.00 0.00 0.00 0.00 0.0%


Fund Excess/(Deficit): 0.00 0.00 0.00
