II. PLEDGE OF ALLEGIANCE III. AGENDA APPROVAL ITEM A IV. … · 2014. 5. 29. · • Purchase of five (5) MY2015 E450 ambulance chassis for remount, budget item 10-9010.0102 LSV Remount

REGULAR BOARD MEETING OVERVIEW MAY 29, 2014

I. CALL TO ORDER - The meeting will be held at District Headquarters and is scheduled

to begin at 7:00 p.m. II. PLEDGE OF ALLEGIANCE

III. AGENDA APPROVAL – Enclosed ITEM A in your packets is the proposed open meeting agenda for Board approval. Management is requesting the following; Board approval of the agenda.

IV. APPROVAL OF MINUTES – Enclosed ITEM B for board approval are the minutes

from April 24th and May 8 2014. Management is requesting; Board approval of minutes from April 24th and May 8, 2014.

V. PUBLIC COMMENTS VI. AWARDS & ANNOUNCEMENTS

VII. STAFF REPORTS

A. Insurance Benefits

B. Financial Report – Enclosed and collectively marked ITEM C for Board review are Financial Statements for April, 2014 and for Board approval are Cash Disbursements for the month of April 2014 in the amount of $635,710.69 from General Checking, 190,141.70 from Debt Service and $2,000.00 from Scholarship Fund for a total of $827,852.39. Management is requesting the following; Move to approve Cash Disbursements; $635,710.69 from General Checking, $190,141.70 from Debt Service and $2,000.00 from Scholarship Fund for a total of $827,852.39.

C. Billing Report – Enclosed marked ITEM D for Board review is the Weekly Billing

Scorecard for the period ending May 10, 2014.

D. EMS Activity Report – Enclosed marked ITEM E is the Monthly Call Summary for April 2014. During the month of April there were 1,223 emergency calls, 622 non-emergencies and 293 non-transports. Total calls for April 2014 is 2,583. This is a decrease of 0.3% from April 2013 and a 0.5% increase year-to-date.

E. Dispatch Report – Not available. F. Public Information Report – Enclosed ITEM F are the activities for the month of

May 2014. G. Solar Array Installations Progress – Enclosed ITEM G is information from Craig

Meckfessel regarding solar installation progress and the money saved, to-date at Base 6.

VIII. OLD BUSINESS

IX. NEW BUSINESS A. 2013 Comprehensive Annual Financial Report

Enclosed is the 2013 Comprehensive Annual Financial Report for review and discussion. Michele Graham with Botz, Deal and Company will present the 2013 Comprehensive Annual Financial Report at the Board Meeting on May 29, 2014. Management is requesting the following; Approval of the 2013 Comprehensive Annual Financial Report as presented by Michele Graham with Botz, Deal and Company.

B. Approval of Revised Job Description #102-4 Supervisor Enclosed ITEM H for Board review and approval is revised Job Description #102-4 EMS Battalion Chief. Management is requesting the following; Approval of revised Job Description #102-4

EMS Battalion Chief. C. Approval to Purchase Enclosed ITEM I for Board review and approval is a Memo from Jim Fingerhut

regarding approval to purchase ambulance chassis and remounts. As indicated management is requesting Board approval of the following:

• Purchase of five (5) MY2015 E450 ambulance chassis for remount, budget item 10-9010.0102 LSV Remount (i.e. budgeted amount for five is $130,000) and award the bid to the lowest bidder; Sinclair Ford @ $26,303 each for a total of $131,515.

• Purchase of five (5) remounts, budget item 10-9010.0102 LSV Remount (i.e. budgeted amount for six is $234,600) and award the bid to Osage Ambulance for two (2) remounts @ $49,065 each for a total of $98,130 and award the bid to Peach State Ambulance for three (3) remounts @ $46,615 each for a total of $139,845.00.

X. CLOSED MEETING

XI. OPEN MEETING XII. ADJOURNMENT

ITEM A NOTICE OF MEETING

Public notice is hereby given that a public meeting of the Board of Directors of the St. Charles County Ambulance District will be held at the District's Offices, 4169 Old Mill Parkway in St. Peters, Missouri, on May 29, 2014 at 7:00 p.m., to consider and act upon the matters on the following tentative agenda and such other matters as may be presented at the meeting and determined to be appropriate for discussion at that time.

7:00 P.M. – BOARD MEETING

I CALL TO ORDER

II PLEDGE OF ALLEGIANCE III AGENDA APPROVAL IV APPROVAL OF MINUTES –April 24th and May 8, 2014 V PUBLIC COMMENTS VI AWARDS & ANNOUNCEMENTS VII STAFF REPORTS VIII OLD BUSINESS

IX NEW BUSINESS

A. 2013 Comprehensive Annual Financial Audit B. Approval of Revised Job Description #102-4 Supervisor C. Approval to Purchase

X CLOSED MEETING A. Attorney Client Sec.610.021(1) RSMo(1986) B. Documents Related to a Negotiated Contract until Contract is Executed

Sec.610.021(12) RSMo(1986) XI OPEN MEETING XII ADJOURNMENT

Tom Klein Secretary of the Board of Directors

Date/Time Posted: By:

ITEM B ST. CHARLES COUNTY AMBULANCE DISTRICT

REGULAR BOARD MEETING THURSDAY APRIL 24, 2014

I. CALL TO ORDER Jim Ottomeyer called the meeting to order at Headquarters at 7:00 p.m. Roll was called; present were Mark Fenton, Raymond Bauer, Joshua Davis, Tom Klein, Jim Ottomeyer and Ron Reguly.

II. PLEDGE OF ALLEGIANCE

III. AGENDA APPROVAL Mark Fenton moved to approve the agenda. Ron Reguly seconded the motion carried 6 to

0. IV. APPROVAL OF MINUTES Tom Klein moved to approve the Board minutes March 27th and April 10, 2014. Joshua

Davis seconded, the motion carried 6 to 0. V. PUBLIC COMMENTS & ANNOUNCEMENTS

VI. AWARDS & ANNOUNCEMENTS

State Farm Agent Jim Schilkoski and State Farm Sales Leader Mike Bounds presented the District with a check for $6,000 for the purchase of Glow Bracelets for the Halloween Safety Program.

VII. STAFF REPORTS A. Insurance Benefits B. Financial Report Financial Statements were distributed for review and discussion in the Board packet. Mark Fenton moved to approve Cash Disbursements for March 2014 comprised of $855,739.66 from General Checking and $104.50 from Debt Service for a total of $855,844.16. Ron Reguly seconded, the motion carried 6 to 0. Proposed Budget Amendment #2 Tom Klein moved to approve the Proposed Budget Amendment #2 in the amount of $576,650.00. Mark Fenton seconded, the motion carried 6 to 0. C. Billing Report The billing report for the period ending April 12, 2014 was included in the Board packet. D. EMS Activity Report During the month of March the District ran 1,237 emergency calls, 577 non-emergencies and 302 non-transports. Total calls for March 2014 is 2,543. This is a 6.5% decrease from March 2013 and year-to-date a 0.7 % increase.

E. Dispatch Report F. Public Information Report Activities for the month of April 2014 were distributed in the Board packet. May 18th thru May 24th is EMS week and management will be cooking breakfast for the medics. Marty thanked everyone for all the work done regarding Prop E.

VIII. OLD BUSINESS

A. Approval of Revised Policy #102-8 Deputy Chief-Special Operations & #102-30 Deputy Chief-Medical Officer Mark Fenton moved to approve revised Policy #102-8 Deputy Chief-Special Operations and #102-30 Deputy Chief-Medical Officer. Ron Reguly seconded, the motion carried 6 to 0.

IX. NEW BUSINESS A. Election of Officers Chair called for nominations for Chair Jim Ottomeyer was nominated for Chair. Mark Fenton was nominated for Chair. Are there further nominations for Chair? Hearing no further nominations the Chair closed nominations by unanimous consent. Roll call vote was taken for Jim Ottomeyer; Mark Fenton-no, Raymond Bauer-no, Josh Davis-yea, Tom Klein-yea, Jim Ottomeyer-yea and Ron Reguly-no. Vote was a tie. Vote was taken for Mark Fenton; Mark Fenton-yea, Raymond Bauer-yea, Josh Davis-no, Tom Klein-no, Jim Ottomeyer-no and Ron Reguly-yea. Vote was a tie. Mark Fenton withdrew his nomination. Roll call vote was again taken for Jim Ottomeyer; Mark Fenton-yea, Raymond Bauer-no, Josh Davis-yea, Tom Klein-yea, Jim Ottomeyer-yea and Ron Reguly-yea. The “Yea’s” have it 5 to 1. Chair called for nominations for Vice-Chair Mark Fenton was nominated for Vice-Chair. Are there further nominations for Vice-Chair? Hearing no further nominations the Chair closed nominations by unanimous consent. Roll call vote was taken; Mark Fenton-yea, Raymond Bauer-yea, Josh Davis-yea, Tom Klein-yea, Jim Ottomeyer-yea and Ron Reguly-yea. The”Yea’s” have it 6 to 0. Chair called for nominations for Secretary/Treasurer Raymond Bauer was nominated for Secretary/Treasurer. Tom Klein was nominated for Secretary/Treasurer. Hearing no further nominations the Chair closed nominations by unanimous consent. Roll call vote was taken for Raymond Bauer; Mark Fenton-yea, Raymond Bauer-yea, Josh Davis-no, Jim Ottomeyer-no, Tom Klein-no and Ron Reguly–yea. Vote was a tie. Roll call vote was taken for Tom Klein; Mark Fenton-no, Raymond Bauer-no, Josh Davis-yea, Jim Ottomeyer-yea, Tom Klein-yea and Ron Reguly-no. Vote was a tie. Raymond Bauer withdrew his nomination. Roll call vote was again taken for Tom Klein; Mark Fenton-no, Raymond Bauer-yea, Josh Davis-yea, Tom Klein-yea, Jim Ottomeyer-yea and Ron Reguly-no. The”Yea’s” have it 4 to 2.

REGULAR BOARD MEETING MINUTES 4.24.2014

B. Approval to Purchase Mark Fenton moved to approve the purchase of two (2) 2015 Ford F-450 chassis and award the bid to Pundmann Ford due to a strong record of service, excellence and responsiveness to the District over many years for a total amount of $77,794.00. Motion failed for lack of a second. Tom Klein moved to table until the May 8th Board Meeting/Work Session. Joshua Davis seconded; motion carried 6 to 0.

X. CLOSED MEETING Mark Fenton moved to go into closed session pursuant to Attorney Client Sec.610.021(1) RSMo(1986), Preparations for Union Negotiations Sec. 610.021(9) RSMo(1986) and Documents Related to a Negotiated Contract until Contract is Executed Sec. 610.021(12) RSMo(1986). Tom Klein seconded; roll call vote was taken. Mark Fenton-yea, Raymond Bauer-yea, Joshua Davis-yea, Tom Klein-yea, Jim Ottomeyer-yea and Ron Reguly-yea. The motion carried 6 to 0.

XI. OPEN MEETING XII. ADJOURNMENT

Mark Fenton moved to adjourn the board meeting. Tom Klein seconded, the motion carried 6 to 0.

Next Regular Board Meeting May 22, 2014

_________________________________ Jim Ottomeyer, Chair

Submitted by Pat Galkowski

__________________________________ Tom Klein, Secretary/Treasurer

REGULAR MINUTES BOARD/MEETING 04.24.14

ITEM B ST. CHARLES COUNTY AMBULANCE DISTRICT

BOARD MEETING/WORK SESSION THURSDAY MAY 8, 2014

I. CALL TO ORDER Jim Ottomeyer called the meeting to order at headquarters at 7:00 p.m. In attendance were Mark Fenton, Raymond Bauer, Joshua Davis, Tom Klein, Jim Ottomeyer and Ron Reguly. II. PLEDGE OF ALLEGIANCE III. AGENDA APPROVAL Mark Fenton moved to approve the agenda. Ron Reguly seconded, the motion carried 6 to 0. IV. PUBLIC COMMENTS V. WORK SESSION Local 2665 didn’t have anything to bring forward. VI. STAFF REPORTS A. Billing Report –The Billing Scorecard for the week ending April 26, 2014 was distributed in the Board packet. Transfer Division – Jill Kluesner discussed the savings of the Transfer Division, which is the equivalent of $14,367,936 over 15 years or an average savings of over $950,000 per year. VII. OLD BUSINESS A. Approval to Purchase Tom Klein moved to approve the purchase of two (2) 2015 F-450 chassis for $74,826.00 plus two (2) Kelderman air ride systems for $15,360.00, budget item 10-9020.0101 Ambulance Conversion and award the bid to Sinclair Ford for a total of $90,186.00. Mark Fenton seconded, the motion carried 4 to 2. VIII. NEW BUSINESS A. Revised Job Description Mark Fenton moved to approve revised Policy #102-12 Deputy Chief Operations. Ron Reguly seconded, motion carried 5 to 0 with one abstention. IX. CLOSED MEETING Tom Klein moved to go into closed session pursuant to Attorney Client Section 610.021(1) RSMo(1986), Documents Related to a Negotiated Contract Until Contract is Executed Sec.610.021(12) RSM0(1986) and Personnel Section 610.021(13) RSMo(1986). Ron Reguly seconded; roll call vote was taken. Mark Fenton-yea, Raymond Bauer-yea, Joshua Davis-yea, Tom Klein-yea, Jim Ottomeyer-yea and Ron Reguly-yea, motion carried 6 to 0. X. OPEN MEETING Tom Klein moved to approve changing the Board Meeting from Thursday May 22, 2014 to Thursday May 29, 2014 at 7:00 p.m. Bud Bauer seconded, motion carried 6 to 0.

Tom Klein moved to pay an additional amount of $3,000/year (pro-rated on a daily basis for time employed from April 1, 2014 through the employee’s date of termination) to all employees that are currently employed and have accepted the Voluntary Separation Agreement. This payment is specifically in return for those employees continued dedication, value to the community for EMS Services they will render and willingness to cooperate and remain employed through the respective employee’s date of termination as set forth in the Voluntary Separation Agreement. Mark Fenton seconded, the motion carried 6 to 0. Tom Klein moved to disregard the definition of Years of Service as contained in the Voluntary Separation Agreement for Chris Niebruegge and grant her an additional vacation day for 2014, all based on remediation due to the discovery of an error which occurred in the past concerning her years of service. Josh Davis seconded the motion carried 6 to 0. Mark Fenton moved to disregard the definition of Years of Service as contained in the Voluntary Separation Agreement for Lori Hill and Kelly Hanratty due to misunderstanding in the definition of the Years of Service as to both. Tom Klein seconded the motion carried 6 to 0. XI. ADJOURNMENT Mark Fenton moved to adjourn. Bud Bauer seconded, motion carried 6 to 0.

Next Regular Board Meeting May 29, 2014

__________________________________ Jim Ottomeyer, Chair

Submitted by Pat Galkowski

__________________________________ Tom Klein, Secretary/Treasurer

BOARD MEETING/WORK SESSION OPEN MINUTES MAY 8, 2014

ITEM C

ST. CHARLES COUNTY AMBULANCE DISTRICT

FINANCIAL REPORTS

`

APRIL 30, 2014

TARGET = 4/12 MONTHS OR 0.33%

Memo To: Taz Meyer / Board of Directors

From: Jill Kluesner

Date: 05/15/14

Re: Financial Statement Analysis

Attached are the Year-to-date financial statements as of 4/30/14. Balance Sheet accounts (General Fund) of significance:

Cash – The District currently has $9.387 million in cash and investments (up $248,143 from prior month). Major sources of cash are derived from ambulance fees (51%) and property taxes (46%). While ambulance fees are collected on a steady basis throughout the year, current year property tax revenues will not be received until late in 2014 and the early part of 2015. Ambulance Fees Receivable (net of allowance for doubtful accounts) – This account is calculated based upon what the District expects to collect on its patient accounts in the future. Ambulance fees that are estimated to be collected as of month end total $1.96 million. The District averages cash collections of ambulance fees of $975,000 per month; thus, this receivable balance is expected to be collected over the next 2 months. Prepaid Expenses and Prepaid Insurance – Due to the nature of certain goods and services, some items must be paid for in advance of the period for which the benefit is received. As of month end, the District has prepaid a total of $122,469 for goods or services which will be consumed (expensed) in a future period. Accounts Payable – As opposed to Prepaid Expenses above, the District often times pays for goods and services after they are received. As of month end, the District owes money to vendors totaling $246,492. Accrued Wages and Benefits – Employees accrue vacation and sick time at various levels in accordance with District policy. Accrued vacation and sick time is calculated at December 31 each calendar year by taking the employee’s hourly rate multiplied by the number of vacation and sick hours in the employee’s time off bank. This liability amounts to $1,551,072. Fund Balance – Fund balance is an accounting term used to describe the difference between the District’s assets and liabilities. The Fund Balance as of month-end is $9.728 million (down approximately $505,000 from last month). It is important to note that fund balance differs from cash. As of month-end, cash on hand is $340,543 less than fund balance.

Page 2

Statement of Cash Flows (General Fund): The Statement of Cash flows was created to focus on cash inflows and outflows each month, along with YTD and Prior Year comparisons. Reasons for significant differences between the YTD columns for current year versus the prior year are as follows:

1. Receipts from property taxes show a decrease of $740,00 in comparison to prior year. This is primarily due to a timing difference as to when taxes were received between December and January.

2. Receipts from ambulance fees is higher in current year because we went into the year with a larger receivable balance and higher Days Sales Outstanding. As you can see below, the total outstanding balance on patient accounts increased significantly in February. This was because we chose to hold off on beginning-of-the-year billings to insurance so that there was less chance that our bill would be applied against the patient’s deductible. This also led to an increase in Days Sales in Net A/R from 81 in February to 97 for March. As you can see, we rebounded from that in April as insurance companies processed our claims. SCCAD has maintained an average A/R balance to-date of $3.2 million with Days Sales in Net A/R by month as follows:

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2013 70 79 83 83 81 78 79 84 79 83 82 762014 77 81 97 82 2014 A/R Balance (in millions)

$3.1

$3.6 $3.2 $2.9

For the month of April (month to date column), we can see that cash started out with a beginning balance of $9,139,280. During the month, we received $1,276,718 in cash (primarily from ambulance fees) and we paid out $1,028,576 for various good and services received. This activity caused a cash increase of $248,143, which resulted in an ending cash balance of $9,387,423. Ambulance collections were higher than average which covered all cash outflows for the month. Cash is expected to decline each month in the future until December when property taxes for 2014 are due. A graph of cash balances (by month) along with cash receipts / disbursements is depicted at the bottom of the Statement of Cash Flows.

Statement of Revenues and Expenditures (General Fund) variances of significance:

YTD as a % of Annual Budget (see far right column) – For most accounts, we would expect this column to be approximately 33% (or 4/12) as of April 30. There are, however, certain exceptions due to the timing of certain revenues and expenditures throughout the year. R E V E N U E S: Property Tax Revenues (4100’s) – Property tax revenues are in line with budget with a favorable variance of $6,186 as of April 30. Net Ambulance Fees (4900 - 4950) – Ambulance fees (net of contractual allowances, write offs, etc.) are also in line with budget with a favorable variance of $28,119 (or 0.76%). Current year as compared to prior year shows a decrease of $131,775.

Page 3

REVENUE SUMMARY: Year-to-date, the District’s total revenues are lower than prior year by $198,390 and are higher than budgeted by $67,850 or 1.6%.

E X P E N D I T U R E S: Wages and Benefits – Year-to-date, the District’s total wages and benefits are under budget by 4.37% and lower than prior year by 1.2%. Wages and benefits expenditures are expected to comprise 87% of the District’s operating budget for 2014. EXPENDITURE SUMMARY: Year-to-date, the District’s total expenditures are lower than prior year by $109,956 and are less than budgeted by $433,278.

OVERALL SUMMARY: Year-to-date through April 30, 2014, the District’s expenditures exceed revenues thus creating a deficit of $2.327 million. This exceeds last year at this time when the deficit was $2.232 million. This large deficit is covered by our fund balance.

$0.00

$2.00

$4.00

$6.00

$8.00

$10.00

$12.00

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

Revenues by Month (in millions)

Actual 2013 Budget 2014 Actual 2014

$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

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

Expenditures by Month (in millions)

Actual 2013 Budget 2014 Actual 2014

ST. CHARLES COUNTY AMBULANCE DISTRICTGOVERNMENTAL FUNDS BALANCE SHEET

April 30, 2014

GENERALDEBT

SERVICESCHOLARSHIP

FUNDASSETS

CASH - GENERAL CHECKING 9,370,154.06 0.00 0.00CASH - DEBT SERVICE 0.00 933,483.54 0.00CASH - RESTRICTED 0.00 0.00 9,286.76CASH - MONEY MARKET 17,020.86 0.00 0.00PETTY CASH 248.00 0.00 0.00UNPOSTED CASH 290.00 0.00 0.00A/R - AMBULANCE FEES 2,929,888.96 0.00 0.00ALLOWANCE FOR BAD DEBTS (973,421.00) 0.00 0.00A/R - OTHER 64,403.96 0.00 0.00DUE FROM VENDOR 5,175.23 0.00 0.00DUE (TO)FROM EMPLOYEES - OTHER 218.63 0.00 0.00DUE (TO)FROM EMPLOYEES - UNIFORMS 9.32 0.00 0.00PREPAID EXPENSES 70,405.40 0.00 0.00PREPAID INSURANCE 52,064.11 0.00 0.00TOTAL ASSETS 11,536,457.53 933,483.54 9,286.76

LIABILITIES

ACCOUNTS PAYABLE 246,491.58 0.00 0.00A/P - PT OVERPAYS 14.30 0.00 0.00SECURITY DEPOSIT 1,150.00 0.00 0.00ACCRUED WAGES AND BENEFITS 1,551,071.55 0.00 0.00SECTION 125 - CHILDCARE W/H 2,055.58 0.00 0.00SECTION 125 - MEDICAL W/H 7,610.56 0.00 0.00SECTION 125 - OTHER 182.85 0.00 0.00FEDERAL W/H (264.65) 0.00 0.00CITY W/H 203.18 0.00 0.00LIFE INSURANCE W/H (23.22) 0.00 0.00MASS MUTUAL W/H 0.01 0.00 0.00

TOTAL LIABILITIES 1,808,491.74 0.00 0.00

FUND BALANCE

UNRESERVED 11,044,797.44 0.00 0.00RESERVED FOR RETIREMENT OF BONDS 0.00 1,282,675.94 0.00RESERVED FOR SCHOLARSHIPS 0.00 0.00 11,347.01C/Y REVENUE OVER EXPENDITURES (1,316,831.65) (349,192.40) (2,060.25)

TOTAL FUND BALANCE 9,727,965.79 933,483.54 9,286.76

TOTAL LIABILITIES AND FUND BALANCE 11,536,457.53 933,483.54 9,286.76

Month to date Current Year (YTD) Prior Year (YTD)

St. Charles County Ambulance DistrictStatement of Cash Flows

April 30, 2014

CASH & INVESTMENTS (beginning of month/year) 9,139,280.10$ 7,560,559.87$ 5,967,931.13$

CASH INFLOWS:

Ambulance Fees 1,145,544.68 3,910,009.11 3,591,934.05

Property Taxes 106,483.56 3,474,666.64 4,214,966.13

Other Revenues 24,690.21 161,459.49 128,274.50

TOTAL CASH INFLOWS 1,276,718.45 7,546,135.24 7,935,174.68

CASH OUTFLOWS:

Wages and Benefits 1,297,340.94 5,278,460.04 5,342,534.78

Property and Housing 27,029.38 107,138.85 103,306.42

EMS Operations 29,464.85 119,611.88 130,186.54

Vehicle Operations 10,645.67 132,105.51 160,408.93

Education and Training 7,933.27 30,052.17 28,736.78

G l d Ad i i i General and Administrative 195,028.71 331,240.52 415,477.72

Public Relations 1,163.44 2,003.86 1,987.88

Capital Outlay ‐ 166,895.00 84,851.16

Other Financing (Sources) Uses (188,800.70) (183,722.92) 755.04

Change in Prepaid Expenditures (199,307.54) (281,617.57) 123,854.61

Change in Accounts Payable (151,922.39) 17,104.85 (98,600.50)

TOTAL CASH OUTFLOWS 1 028 575 63 5 719 272 19 6 293 499 36 1,028,575.63 5,719,272.19 6,293,499.36

NET CASH FLOWS 248,142.82 1,826,863.05 1,641,675.32

CASH & INVESTMENTS (end of Period) 9,387,422.92$ 9,387,422.92$ 7,609,606.45$

$10

$12

Cash Activity by Month (in millions)

$2

$4

$6

$8

$0Beg Bal 1/31/2014 2/28/2014 3/31/2014 4/30/2014

Cash Balance Cash Receipts Cash Disbursements

ST. CHARLES COUNTY AMBULANCE DISTRICTSTATEMENT OF REVENUES AND EXPENDITURES

GENERAL FUNDFor the Period Ended April 30, 2014

Run date: 5/16/2014 14:54:36

Actual Budget Variance

C U R R E N T P E R I O D Y E A R T O D A T E

Actual Budget Prior Year $ % $ %. Actual vs Budget . . Actual vs Prior Year . Annual Actual as %

Budget of Budget

M E M O

REVENUES :4100 PROPERTY TAXES 100,989.22 99,729.65 1,259.57 209,031.49 194,666.49 224,307.70 14,365.00 (7.38) (15,276.21) 6.81 9,416,700.00 (2.22)4140 TIFs, PILOTs, OTHER ABATEMENTS 5,341.07 21,036.53 (15,695.46) 12,076.55 21,168.15 35,110.51 (9,091.60) 42.95 (23,033.96) 65.60 135,600.00 (8.91)4150 PROP TAXES - DELINQ & PROT 153.27 0.00 153.27 241.16 728.51 527.34 (487.35) 66.90 (286.18) 54.27 63,400.00 (0.38)4160 SURTAXES 0.00 0.00 0.00 167,299.89 165,900.00 199,959.10 1,399.89 (0.84) (32,659.21) 16.33 165,900.00 (100.84)4170 INSTITUTIONAL TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,300.00 0.004350 INTEREST INCOME 1.90 5,158.33 (5,156.43) 9,591.18 20,633.32 187.42 (11,042.14) 53.52 9,403.76 (5,017.48) 61,900.00 (15.49)4550 EDUCATION AND TRAINING FEES 71,584.00 12,960.33 58,623.67 216,333.56 178,518.32 200,021.25 37,815.24 (21.18) 16,312.31 (8.16) 445,300.00 (48.58)4560/6760 AHA DIRECT CHARGES (NET OFEXPENSE)

1,597.60 0.00 1,597.60 4,597.43 0.00 4,957.89 4,597.43 0.00 (360.46) 7.27 0.00 0.00

4700 MISCELLANEOUS INCOME 23.01 1,750.00 (1,726.99) 8,540.90 12,250.00 2,658.23 (3,709.10) 30.28 5,882.67 (221.30) 23,856.00 (35.80)4710 SALE OF ASSETS 0.00 41.67 (41.67) 0.00 166.68 0.00 (166.68) 100.00 0.00 0.00 500.00 0.004720 RENTAL INCOME 1,790.09 1,762.00 28.09 7,160.36 7,048.00 6,828.34 112.36 (1.59) 332.02 (4.86) 21,144.00 (33.86)4730 DONATIONS & GRANTS 6,000.00 41.67 5,958.33 6,104.00 166.68 0.00 5,937.32 (3,562.11) 6,104.00 0.00 6,500.00 (93.91)4900 AMBULANCE FEES 1,807,760.40 1,848,986.30 (41,225.90) 7,451,448.00 7,395,945.21 7,599,740.10 55,502.79 (0.75) (148,292.10) 1.95 22,496,000.00 (33.12)4910 BAD DEBT WRITE OFF (247,176.68) (225,090.41) (22,086.27) (895,470.14) (900,361.63) (830,358.70) 4,891.49 0.54 (65,111.44) (7.84) (2,738,600.00) (32.70)4920 MEDICARE/MEDICAID WRITE OFF (639,326.89) (667,109.59) 27,782.70 (2,680,408.90) (2,668,438.37) (2,765,306.57) (11,970.53) (0.45) 84,897.67 3.07 (8,116,500.00) (33.02)4930 CONTRACTUAL ALLOWANCES (26,772.82) (27,608.22) 835.40 (123,577.28) (110,432.87) (92,629.64) (13,144.41) (11.90) (30,947.64) (33.41) (335,900.00) (36.79)4940 COLLECTION FEES (5,628.59) (5,954.79) 326.20 (31,003.37) (23,819.18) (25,806.47) (7,184.19) (30.16) (5,196.90) (20.14) (72,450.00) (42.79)4950 RESIDENT ALLOWANCE 0.00 0.00 0.00 24.30 0.00 182.93 24.30 0.00 (158.63) 86.72 0.00 0.00

TOTAL REVENUES 1,076,335.58 1,065,703.47 10,632.11 4,361,989.13 4,294,139.31 4,560,379.43 67,849.82 (1.58) (198,390.30) 4.35 21,583,650.00 (20.21)

EXPENDITURES:

WAGES AND BENEFITS :5010 WAGES-ADMINISTRATION 46,180.32 46,153.85 26.47 208,032.64 207,692.32 180,960.74 340.32 0.16 27,071.90 14.96 600,000.00 34.675020 WAGES-OFFICE & CLERICAL 53,325.65 55,326.15 (2,000.50) 237,937.24 248,967.68 251,331.89 (11,030.44) (4.43) (13,394.65) (5.33) 719,240.00 33.085030 WAGES-MAINTENANCE 21,287.20 22,095.38 (808.18) 100,876.95 99,429.22 98,301.94 1,447.73 1.46 2,575.01 2.62 287,240.00 35.125040 WAGES-TRAINING 29,396.80 29,815.38 (418.58) 135,455.45 134,169.22 160,443.36 1,286.23 0.96 (24,987.91) (15.57) 432,920.00 31.295070 WAGES-SUPERVISORY STAFF 63,357.79 72,120.77 (8,762.98) 298,679.58 324,543.46 357,185.16 (25,863.88) (7.97) (58,505.58) (16.38) 1,000,090.00 29.875080 WAGES-SUPERVISORY O/T 4,192.60 4,615.38 (422.78) 20,796.04 20,769.22 7,825.28 26.82 0.13 12,970.76 165.75 60,000.00 34.665110 WAGES-PARAMEDIC STAFF 639,427.46 672,895.38 (33,467.92) 2,917,607.84 3,028,029.22 2,921,305.01 (110,421.38) (3.65) (3,697.17) (0.13) 8,599,450.00 33.935120 WAGES-PARAMEDIC O/T 44,612.46 23,538.46 21,074.00 143,706.59 105,923.07 133,956.65 37,783.52 35.67 9,749.94 7.28 306,000.00 46.965130 WAGES-PARAMEDIC RECALL 3,426.30 4,446.15 (1,019.85) 16,699.12 20,007.68 15,212.71 (3,308.56) (16.54) 1,486.41 9.77 57,800.00 28.895150 WAGES-PARAMEDIC P/T 0.00 0.00 0.00 0.00 0.00 4,659.90 0.00 0.00 (4,659.90) (100.00) 280,900.00 0.005160 WAGES-1ST RESPONDER 1,353.70 1,923.08 (569.38) 4,315.26 8,653.86 4,536.04 (4,338.60) (50.13) (220.78) (4.87) 25,000.00 17.265170 WAGES-PUBLIC RELATIONS 0.00 767.20 (767.20) 2,878.53 5,370.40 4,022.77 (2,491.87) (46.40) (1,144.24) (28.44) 19,960.00 14.425180 WAGES-TRAINING O/T 3,213.71 4,981.28 (1,767.57) 16,397.11 19,415.62 24,226.65 (3,018.51) (15.55) (7,829.54) (32.32) 107,880.00 15.205190 WAGES-TEACHING/INSTRUCTOR 7,037.25 11,415.90 (4,378.65) 28,364.69 35,799.60 31,707.93 (7,434.91) (20.77) (3,343.24) (10.54) 112,020.00 25.325210 WAGES-WELLNESS 1,474.80 0.00 1,474.80 2,590.80 34,896.29 30,869.16 (32,305.49) (92.58) (28,278.36) (91.61) 306,500.00 0.855230 WAGES - OTHER 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 345,000.00 0.005290 ACCRUED WAGES, VACATION, & COMP 0.00 2,359.21 (2,359.21) 0.00 10,187.32 0.00 (10,187.32) (100.00) 0.00 0.00 50,000.00 0.005300 FICA 69,803.01 73,052.61 (3,249.60) 314,060.74 329,947.07 321,254.22 (15,886.33) (4.81) (7,193.48) (2.24) 1,018,800.00 30.835310 GROUP INSURANCE 206,255.60 215,336.67 (9,081.07) 824,196.58 861,346.68 792,160.24 (37,150.10) (4.31) 32,036.34 4.04 2,699,600.00 30.535330 PENSION PLAN 92,320.10 94,817.13 (2,497.03) 413,643.32 428,501.31 422,176.35 (14,857.99) (3.47) (8,533.03) (2.02) 1,289,000.00 32.095340 VEBA 0.00 0.00 0.00 0.00 0.00 2,390.40 0.00 0.00 (2,390.40) (100.00) 79,500.00 0.005350 WORKERS COMPENSATION 18,836.00 20,783.33 (1,947.33) 75,344.00 83,133.32 74,049.00 (7,789.32) (9.37) 1,295.00 1.75 256,400.00 29.395360 UNIFORMS 1,819.22 9,175.42 (7,356.20) 24,692.16 30,356.68 21,266.01 (5,664.52) (18.66) 3,426.15 16.11 106,840.00 23.115370 EMPLOYEE EDUCATION 3,661.77 12,783.96 (9,122.19) 23,529.46 36,778.42 21,155.51 (13,248.96) (36.02) 2,373.95 11.22 112,550.00 20.915380 PROFESSIONAL HEALTH 130.00 292.08 (162.08) 1,517.00 1,168.32 615.00 348.68 29.84 902.00 146.67 12,430.00 12.205390 MISCELLANEOUS BENEFITS 850.00 1,080.00 (230.00) 3,659.00 5,518.00 3,985.95 (1,859.00) (33.69) (326.95) (8.20) 18,850.00 19.41

TOTAL WAGES AND BENEFITS 1,311,961.74 1,379,774.77 (67,813.03) 5,814,980.10 6,080,603.98 5,885,597.87 (265,623.88) (4.37) (70,617.77) (1.20) 18,903,970.00 30.76



Run date: 5/16/2014 14:54:36




Budget of Budget

M E M O

PROPERTY & HOUSING :5510 PROPERTY RENT 200.00 250.00 (50.00) 800.00 1,000.00 800.00 (200.00) (20.00) 0.00 0.00 3,000.00 26.675520 LAWN CARE 5,323.85 4,784.00 539.85 5,398.76 4,784.00 3,685.88 614.76 12.85 1,712.88 46.47 33,780.00 15.985530 SNOW REMOVAL 0.00 0.00 0.00 3,459.82 2,250.00 1,067.10 1,209.82 53.77 2,392.72 224.23 3,000.00 115.335540 TRASH HAULING 865.58 891.67 (26.09) 3,169.23 3,566.68 3,103.52 (397.45) (11.14) 65.71 2.12 10,700.00 29.625550 PEST CONTROL 619.00 619.17 (0.17) 2,483.94 2,476.68 2,512.00 7.26 0.29 (28.06) (1.12) 7,430.00 33.435590 CLEANING SERVICE 967.00 980.00 (13.00) 7,304.16 7,608.00 7,336.23 (303.84) (3.99) (32.07) (0.44) 22,270.00 32.805610 ELECTRIC 4,903.35 4,755.53 147.82 23,610.38 20,508.32 23,695.04 3,102.06 15.13 (84.66) (0.36) 68,430.00 34.505620 GAS 1,674.04 1,953.90 (279.86) 19,950.09 10,891.90 15,138.16 9,058.19 83.16 4,811.93 31.79 31,500.00 63.335630 WATER & SEWER 1,266.69 1,096.18 170.51 3,902.55 4,239.29 3,862.58 (336.74) (7.94) 39.97 1.03 12,710.00 30.705640 TELEPHONE 3,269.37 3,206.67 62.70 12,555.94 12,826.68 11,729.38 (270.74) (2.11) 826.56 7.05 38,480.00 32.635650 BUILDINGS - R & M 3,484.19 750.00 2,734.19 10,389.98 14,495.00 14,304.75 (4,105.02) (28.32) (3,914.77) (27.37) 21,000.00 49.485660 F & E - REPAIR & REPLACEMENT 1,358.39 500.00 858.39 3,570.69 2,100.00 6,351.43 1,470.69 70.03 (2,780.74) (43.78) 10,740.00 33.255670 SUPPLIES/NONCAPITAL ITEMS 3,097.92 3,000.00 97.92 10,543.31 12,000.00 9,710.35 (1,456.69) (12.14) 832.96 8.58 36,000.00 29.295690 CONTINGENCY 0.00 250.00 (250.00) 0.00 1,000.00 10.00 (1,000.00) (100.00) (10.00) (100.00) 3,000.00 0.00

TOTAL PROPERTY & HOUSING 27,029.38 23,037.12 3,992.26 107,138.85 99,746.55 103,306.42 7,392.30 7.41 3,832.43 3.71 302,040.00 35.47

EMS OPERATIONS :5710 LINENS/LAUNDRY SERVICES 651.00 625.00 26.00 2,391.90 2,500.00 2,352.00 (108.10) (4.32) 39.90 1.70 7,500.00 31.895730 CELLULAR TELEPHONE 1,963.09 2,295.00 (331.91) 7,810.17 9,180.00 8,342.86 (1,369.83) (14.92) (532.69) (6.38) 27,540.00 28.365740 OXYGEN SERVICES 775.15 833.33 (58.18) 2,587.10 3,333.32 3,267.88 (746.22) (22.39) (680.78) (20.83) 10,580.00 24.455750 MEDICAL SUPPLIES 13,445.58 20,294.17 (6,848.59) 69,090.92 81,176.68 82,527.96 (12,085.76) (14.89) (13,437.04) (16.28) 243,530.00 28.375760 MEDICAL EQUIP - REPAIR & REPL 12,042.29 4,147.67 7,894.62 22,042.99 16,720.68 28,792.95 5,322.31 31.83 (6,749.96) (23.44) 56,430.00 39.065770 RADIO EQUIP - REPAIR & REPL 0.00 916.67 (916.67) 287.55 11,166.68 4,891.85 (10,879.13) (97.42) (4,604.30) (94.12) 33,500.00 0.865790 SAFETY APPAREL 0.00 0.00 0.00 0.00 0.00 11.04 0.00 0.00 (11.04) (100.00) 2,300.00 0.005800 SUBCONTRACT AMBULANCE SERVICE 0.00 833.33 (833.33) 1,437.33 3,333.32 0.00 (1,895.99) (56.88) 1,437.33 0.00 10,000.00 14.375880 MISCELLANEOUS 587.74 1,000.00 (412.26) 13,963.92 4,000.00 0.00 9,963.92 249.10 13,963.92 0.00 12,000.00 116.375890 CONTINGENCY 0.00 336.67 (336.67) 0.00 1,346.68 0.00 (1,346.68) (100.00) 0.00 0.00 4,040.00 0.00

TOTAL EMS OPERATIONS 29,464.85 31,281.84 (1,816.99) 119,611.88 132,757.36 130,186.54 (13,145.48) (9.90) (10,574.66) (8.12) 407,420.00 29.36

VEHICLE OPERATIONS :6010 FUEL 449.70 24,821.67 (24,371.97) 98,386.84 99,286.68 97,527.69 (899.84) (0.91) 859.15 0.88 297,860.00 33.036020 REPAIRS & MAINT - VEHICLES 78.83 1,500.00 (1,421.17) 232.83 6,000.00 18,864.43 (5,767.17) (96.12) (18,631.60) (98.77) 20,100.00 1.166030 TIRES 25.00 2,050.00 (2,025.00) 1,049.50 8,200.00 7,771.29 (7,150.50) (87.20) (6,721.79) (86.50) 24,600.00 4.276040 TOWING 203.00 283.33 (80.33) 1,979.00 1,133.32 1,069.00 845.68 74.62 910.00 85.13 3,400.00 58.216100 VEHICLE PARTS & SUPPLIES 9,481.82 7,958.33 1,523.49 28,778.73 31,833.32 33,067.73 (3,054.59) (9.60) (4,289.00) (12.97) 95,500.00 30.136150 TOOLS 0.00 0.00 0.00 0.00 2,500.00 435.45 (2,500.00) (100.00) (435.45) (100.00) 2,500.00 0.006190 MISCELLANEOUS 407.32 693.33 (286.01) 1,678.61 3,473.32 1,673.34 (1,794.71) (51.67) 5.27 0.31 9,020.00 18.616290 CONTINGENCY 0.00 566.67 (566.67) 0.00 2,266.68 0.00 (2,266.68) (100.00) 0.00 0.00 6,800.00 0.00

TOTAL VEHICLE OPERATIONS 10,645.67 37,873.33 (27,227.66) 132,105.51 154,693.32 160,408.93 (22,587.81) (14.60) (28,303.42) (17.64) 459,780.00 28.73

EDUCATION AND TRAINING :6710 TRAINING SUPPLIES 0.00 772.17 (772.17) 942.47 3,333.01 1,227.82 (2,390.54) (71.72) (285.35) (23.24) 9,430.00 9.996720 BOOKS, VIDEOS AND SOFTWARE 800.00 4,309.83 (3,509.83) 2,735.65 22,747.24 4,072.17 (20,011.59) (87.97) (1,336.52) (32.82) 54,570.00 5.016740 FOOD 401.59 401.75 (0.16) 811.07 1,336.33 1,001.96 (525.26) (39.31) (190.89) (19.05) 3,930.00 20.646750 COURSE ADMINISTRATION FEE 1,706.33 1,040.35 665.98 3,688.32 10,407.93 3,680.32 (6,719.61) (64.56) 8.00 0.22 25,100.00 14.696770 MISCELLANEOUS 0.00 1,160.00 (1,160.00) 384.06 2,550.00 0.00 (2,165.94) (84.94) 384.06 0.00 2,550.00 15.066780 SUBCONTRACTOR & OTHER FEES 2,681.75 921.01 1,760.74 6,223.78 3,162.04 6,918.65 3,061.74 96.83 (694.87) (10.04) 10,130.00 61.446790 CONTINGENCY 0.00 88.33 (88.33) 0.00 353.32 0.00 (353.32) (100.00) 0.00 0.00 1,060.00 0.00

TOTAL EDUCATION AND TRAINING 5,589.67 8,693.44 (3,103.77) 14,785.35 43,889.87 16,900.92 (29,104.52) (66.31) (2,115.57) (12.52) 106,770.00 13.85



Run date: 5/16/2014 14:54:36




Budget of Budget

M E M O

GENERAL & ADMINISTRATIVE :7000 INSURANCE 14,385.79 16,666.67 (2,280.88) 57,583.16 66,666.68 62,572.16 (9,083.52) (13.63) (4,989.00) (7.97) 200,000.00 28.797010 ELECTION EXPENSE 157,398.71 0.00 157,398.71 157,398.71 185,000.00 167,808.50 (27,601.29) (14.92) (10,409.79) (6.20) 157,400.00 100.007020 BOARD MEMBER EXPENSES 1,383.33 1,416.67 (33.34) 5,133.32 5,666.68 5,423.32 (533.36) (9.41) (290.00) (5.35) 18,200.00 28.217030 PUBLIC NOTICES/ADVERTISING 22.10 171.67 (149.57) 541.60 686.68 517.60 (145.08) (21.13) 24.00 4.64 2,060.00 26.297100 LEGAL FEES 4,647.25 9,625.00 (4,977.75) 19,042.57 38,500.00 35,401.06 (19,457.43) (50.54) (16,358.49) (46.21) 115,500.00 16.497120 I.T. MAINTENANCE & SUPPORT 8,362.38 8,516.67 (154.29) 30,998.16 34,066.68 35,415.09 (3,068.52) (9.01) (4,416.93) (12.47) 102,200.00 30.337140 AUDIT & ACCOUNTING 0.00 8,200.00 (8,200.00) 0.00 8,200.00 0.00 (8,200.00) (100.00) 0.00 0.00 8,200.00 0.007150 PROF FEES - MISCELLANEOUS 410.00 858.33 (448.33) 5,730.00 3,433.32 5,707.66 2,296.68 66.89 22.34 0.39 10,300.00 55.637160 PHYSICIAN ADVISORY BOARD 2,500.00 2,575.00 (75.00) 14,502.72 15,300.00 14,732.43 (797.28) (5.21) (229.71) (1.56) 35,900.00 40.407200 POSTAGE & DELIVERY 49.59 2,725.83 (2,676.24) 9,631.42 10,903.32 9,714.18 (1,271.90) (11.67) (82.76) (0.85) 32,710.00 29.447210 PRINTING 474.00 441.67 32.33 1,566.20 1,766.68 2,086.88 (200.48) (11.35) (520.68) (24.95) 5,300.00 29.557240 OFFICE SUPPLIES & EQUIPMENT 1,030.80 1,416.67 (385.87) 4,463.29 5,666.68 5,571.81 (1,203.39) (21.24) (1,108.52) (19.90) 17,000.00 26.257260 COMPUTER HARDWARE/SOFTWARE 2,568.22 3,770.00 (1,201.78) 5,648.35 16,191.00 11,149.91 (10,542.65) (65.11) (5,501.56) (49.34) 37,950.00 14.887290 BUSINESS MEETINGS 55.90 250.00 (194.10) 434.47 1,000.00 678.67 (565.53) (56.55) (244.20) (35.98) 3,000.00 14.487300 DUES & MEMBERSHIPS 1,649.83 1,373.33 276.50 6,685.32 5,493.32 7,862.86 1,192.00 21.70 (1,177.54) (14.98) 16,480.00 40.577310 SUBSCRIPTIONS/PUBLICATIONS 6.25 187.50 (181.25) 25.00 750.00 131.00 (725.00) (96.67) (106.00) (80.92) 2,250.00 1.117390 MISCELLANEOUS 0.00 221.67 (221.67) 52.08 886.68 267.33 (834.60) (94.13) (215.25) (80.52) 2,660.00 1.967490 CONTINGENCY 0.00 766.67 (766.67) 0.00 3,066.68 0.00 (3,066.68) (100.00) 0.00 0.00 9,200.00 0.00

TOTAL GENERAL & ADMINISTRATIVE 194,944.15 59,183.35 135,760.80 319,436.37 403,244.40 365,040.46 (83,808.03) (20.78) (45,604.09) (12.49) 776,310.00 41.15

PUBLIC RELATIONS :7800 SURVEYS, NEWSLETTERS & OTHER 84.56 20,000.00 (19,915.44) 11,804.15 52,000.00 50,437.26 (40,195.85) (77.30) (38,633.11) (76.60) 88,000.00 13.417950 PUB REL & COMM EDUC 1,163.44 4,583.33 (3,419.89) 2,003.86 5,483.32 1,987.88 (3,479.46) (63.46) 15.98 0.80 22,150.00 9.05

TOTAL PUBLIC RELATIONS 1,248.00 24,583.33 (23,335.33) 13,808.01 57,483.32 52,425.14 (43,675.31) (75.98) (38,617.13) (73.66) 110,150.00 12.54

CAPITAL EXPENDITURES :9020 CAP EXP-VEHICLES 0.00 74,000.00 (74,000.00) 166,895.00 74,000.00 84,851.16 92,895.00 125.53 82,043.84 96.69 738,500.00 22.609060 CAP EXP-LAND & BUILDINGS 0.00 7,770.00 (7,770.00) 0.00 7,770.00 0.00 (7,770.00) (100.00) 0.00 0.00 7,770.00 0.00

TOTAL CAPITAL EXPENDITURES 0.00 81,770.00 (81,770.00) 166,895.00 81,770.00 84,851.16 85,125.00 104.10 82,043.84 96.69 746,270.00 22.36

TOTAL EXPENDITURES 1,580,883.46 1,646,197.18 (65,313.72) 6,688,761.07 7,054,188.80 6,798,717.44 (365,427.73) (5.18) (109,956.37) (1.62) 21,812,710.00 30.66

OTHER FINANCING SOURCES (USES) :9410 INSURANCE PROCEEDS 0.00 0.00 0.00 0.00 0.00 6,579.19 0.00 0.00 (6,579.19) 100.00 0.00 0.00TOTAL OTHER FINANCING SOURCES (USES) 0.00 0.00 0.00 0.00 0.00 6,579.19 0.00 0.00 (6,579.19) 100.00 0.00 0.00

REVENUES OVER (UNDER) EXPENDITURES (504,547.88) (580,493.71) 75,945.83 (2,326,771.94) (2,760,049.49) (2,231,758.82) 433,277.55 15.70 (95,013.12) (4.26) (229,060.00) (1,015.79)


DEBT SERVICE FUNDFor the Period Ended April 30, 2014

Run date: 5/16/2014 15:49:12


C U R R E N T P E R I O D


Y E A R T O D A T E

Annual % ofBudget Budget

M E M O

REVENUES :4100 PROPERTY TAXES 14,520.80 14,466.93 53.87 30,095.13 28,238.60 1,856.53 1,366,000.00 (2.20)4140 TIFs, PILOTs, OTHER ABATEMENTS 782.58 2,327.05 (1,544.47) 1,769.46 2,341.61 (572.15) 15,000.00 (11.80)4150 PROP TAXES - DELINQ & PROT 19.21 0.00 19.21 26.51 45.96 (19.45) 4,000.00 (0.66)4160 SURTAXES 0.00 0.00 0.00 0.00 0.00 0.00 12,000.00 0.004170 INSTITUTIONAL TAXES 0.00 0.00 0.00 0.00 500.00 (500.00) 500.00 0.004350 INTEREST INCOME 217.68 833.33 (615.65) 2,162.22 3,333.32 (1,171.10) 10,000.00 (21.62)

TOTAL REVENUES 15,540.27 17,627.31 (2,087.04) 34,053.32 34,459.49 (406.17) 1,407,500.00 (2.42)

EXPENDITURES:

BOND PAYMENTS 0.00 0.00 0.00 626,287.70 629,250.00 (2,962.30) 857,000.00 73.08TOTAL EXPENDITURES 0.00 0.00 0.00 626,287.70 629,250.00 (2,962.30) 857,000.00 73.08

TOTAL EXPENDITURES 0.00 0.00 0.00 626,287.70 629,250.00 (2,962.30) 857,000.00 73.08

REVENUES OVER (UNDER) EXPENDITURES 15,540.27 17,627.31 (2,087.04) (592,234.38) (594,790.51) 2,556.13 550,500.00 107.58

ITEM C

CASH DISBURSEMENTS

FOR THE MONTH ENDED4/30/2014

Check #

For the Period from 4/01/2014 to 4/30/2014

Check Amount Vendor Invoice Distribution AccountsDistribution

Amount

St. Charles County Ambulance DistrictA/P Check Register for General Checking - US Bank

Run: 5/16/2014 at 8:35 AM

Date Status

Page: 1

4/04/2014 Manual 224.47 LACLEDE GAS COMPANY 10-5620.0000-08-00 GAS 224.474/04/2014 Manual 370.78 AmerenUE 10-5610.0000-15-00 ELECTRIC

10-5610.0000-20-00 ELECTRIC197.39173.39

4/07/2014 Manual 137.92 AmerenUE 10-5610.0000-01-00 ELECTRIC 137.924/07/2014 Manual 566.11 LACLEDE GAS COMPANY 10-5620.0000-02-00 GAS

10-5620.0000-HQ-00 GAS10-5620.0000-TC-00 GAS

275.22117.24173.65

4/10/2014 Manual 281.41 AmerenUE 10-5610.0000-04-00 ELECTRIC 281.414/11/2014 Manual 543.95 AmerenUE 10-1470.0000-00-00 DUE FROM VENDOR

10-5610.0000-17-00 ELECTRIC281.00262.95

4/14/2014 Manual 402.61 LACLEDE GAS COMPANY 10-5620.0000-01-00 GAS10-5620.0000-05-00 GAS

231.04171.57

4/15/2014 Manual 1,215.24 AmerenUE 10-1470.0000-00-00 DUE FROM VENDOR10-5610.0000-06-00 ELECTRIC10-5610.0000-11-00 ELECTRIC10-5610.0000-14-00 ELECTRIC10-5610.0000-30-00 ELECTRIC10-5620.0000-06-00 GAS

281.0010.64

261.70230.32217.43214.15

4/17/2014 Manual 11.37 AmerenUE 10-5610.0000-11-00 ELECTRIC 11.374/21/2014 Manual 260.69 LACLEDE GAS COMPANY 10-5620.0000-09-00 GAS

10-5620.0000-15-00 GAS139.85120.84

4/23/2014 Manual 618.20 AmerenUE 10-5610.0000-10-00 ELECTRIC10-5610.0000-SC-00 ELECTRIC

177.54440.66

4/24/2014 Manual 118.75 AmerenUE 10-5610.0000-02-00 ELECTRIC 118.754/24/2014 Manual 175.65 LACLEDE GAS COMPANY 10-5620.0000-14-00 GAS 175.654/25/2014 Manual 459.77 AmerenUE 10-1470.0000-00-00 DUE FROM VENDOR

10-5610.0000-07-00 ELECTRIC10-5610.0000-40-00 ELECTRIC

281.00153.6325.14

4/25/2014 Manual 251.67 LACLEDE GAS COMPANY 10-5620.0000-07-00 GAS10-5620.0000-SC-00 GAS

102.15149.52

4/28/2014 Manual 67.61 LACLEDE GAS COMPANY 10-5620.0000-10-00 GAS 67.614/28/2014 Manual 213.97 AmerenUE 10-5610.0000-03-00 ELECTRIC 213.974/29/2014 Manual 1,927.74 AmerenUE 10-5610.0000-03-00 ELECTRIC

10-5610.0000-HQ-00 ELECTRIC10-5610.0000-TC-00 ELECTRIC

301.541411.72214.48

0000000 4/04/2014 Printed 130,178.58 EFTPS 10-2400.0000-00-00 SOCIAL SECURITY W/H10-2410.0000-00-00 MEDICARE W/H10-2420.0000-00-00 FEDERAL W/H

56149.0413131.6060897.94

0000000 4/09/2014 Printed 19,171.00 MO DIRECTOR OF REVENUE 10-2440.0000-00-00 STATE W/H 19171.000000000 4/10/2014 Printed 85,775.42 PRUDENTIAL RETIREMENT SVC 10-2150.0000-00-00 A/P - PENSION 85775.420000000 4/18/2014 Printed 125,589.59 EFTPS 10-2400.0000-00-00 SOCIAL SECURITY W/H

10-2410.0000-00-00 MEDICARE W/H10-2420.0000-00-00 FEDERAL W/H

54750.7012804.6858034.21

0000000 4/23/2014 Printed 18,564.00 MO DIRECTOR OF REVENUE 10-2440.0000-00-00 STATE W/H 18564.000000001 4/23/2014 Printed 84,641.50 PRUDENTIAL RETIREMENT SVC 10-2150.0000-00-00 A/P - PENSION

10-5330.0000-00-00 RETIREMENT PLAN84009.54

631.961016101 4/04/2014 Printed 230.77 * GARNISHMENT 10-2620.0000-00-00 GARNISHMENT W/H 230.771016102 4/04/2014 Printed 138.46 * GARNISHMENT 10-2620.0000-00-00 GARNISHMENT W/H 138.46

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1016103 4/04/2014 Printed 179.54 * GARNISHMENT 10-2620.0000-00-00 GARNISHMENT W/H 179.541016104 4/04/2014 Printed 380.31 * GARNISHMENT 10-2620.0000-00-00 GARNISHMENT W/H 380.311016105 4/04/2014 Printed 256.62 * GARNISHMENT 10-2620.0000-00-00 GARNISHMENT W/H 256.621016106 4/04/2014 Printed 230.77 * GARNISHMENT 10-2620.0000-00-00 GARNISHMENT W/H 230.771016107 4/04/2014 Printed 25.00 * STUDENT REFUND 10-2105.0000-00-00 SECURITY DEPOSIT 25.001016108 4/04/2014 Printed 56.00 * STUDENT REFUND 10-4550.CPRI-TC-00 TRAINING FEES-CPR INSTRUCTOR 56.001016109 4/04/2014 Printed 10,392.02 AETNA 10-5310.0000-00-00 GROUP INSURANCE 10392.021016110 4/04/2014 Printed 210.00 ALLDATA 10-6190.0000-00-00 MISCELLANEOUS 210.001016111 4/04/2014 Printed 112.50 BACKSTOPPERS 10-2660.0000-00-00 OTHER W/H 112.501016112 4/04/2014 Printed 96.00 BARNES CARE 10-5380.0000-00-00 PROFESSIONAL HEALTH 96.001016113 4/04/2014 Printed 12.00 BATTERIES PLUS BULBS 10-5650.0000-02-00 REPAIRS & MAINT - BLDG 12.001016114 4/04/2014 Printed 2,304.11 BOUND TREE MEDICAL LLC 10-5750.0000-00-00 MEDICAL SUPPLIES

10-6710.0000-TC-00 TRAINING SUPPLIES2124.59179.52

1016115 4/04/2014 Printed 196.00 BRUCE TERMINIX SERVICE CO. 10-5550.0000-03-00 PEST CONTROL10-5550.0000-20-00 PEST CONTROL10-5550.0000-HQ-00 PEST CONTROL10-5550.0000-SC-00 PEST CONTROL10-5550.0000-TC-00 PEST CONTROL

17.0024.0049.0084.0022.00

1016116 4/04/2014 Printed 603.72 CAMBRIDGE INVESTMENT RESEARCH 10-2150.0000-00-00 A/P - PENSION 603.721016117 4/04/2014 Printed 175.00 Carroll, Danielle 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING

10-6780.PAR3-TC-00 SUBCONTRACTOR & OTHER FEES-PARAMEDIC PROGRAM75.00

100.001016118 4/04/2014 Printed 240.00 CARTRIDGE WORLD WENTZVILLE 10-7240.0000-00-00 OFFICE SUPPLIES & EQUIPMENT 240.001016119 4/04/2014 Printed 408.91 CENTURYLINK 10-5640.0000-04-00 TELEPHONE

10-5640.0000-05-00 TELEPHONE10-5640.0000-06-00 TELEPHONE10-5640.0000-09-00 TELEPHONE10-5640.0000-15-00 TELEPHONE10-5640.0000-17-00 TELEPHONE10-5640.0000-20-00 TELEPHONE10-5640.0000-30-00 TELEPHONE

59.3732.8231.8231.6329.7663.6243.02

116.871016120 4/04/2014 Printed 405.97 CHRISTIAN HOSPITAL 10-5800.0000-00-00 SUBCONTRACT AMBULANCE SERVICE 405.971016121 4/04/2014 Printed 22.32 CITY OF ST CHARLES 10-5630.0000-11-00 WATER & SEWER 22.321016122 4/04/2014 Printed 55.62 CITY OF WENTZVILLE 10-5630.0000-06-00 WATER & SEWER

10-5630.0000-17-00 WATER & SEWER37.9317.69

1016123 4/04/2014 Printed 124.22 CLEAN THE UNIFORM CO O'FALLON 10-1555.0000-00-00 DUE (TO)FROM EMPLOYEES - UNIFORMS10-6190.0000-00-00 MISCELLANEOUS

25.5698.66

1016124 4/04/2014 Printed 19.94 COOK, JESSICA 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 19.941016125 4/04/2014 Printed 75.00 DAVIS, SARAH KRISTINE 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 75.001016126 4/04/2014 Printed 14.50 DEMAY, CARTER JAMES 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 14.501016127 4/04/2014 Printed 78.00 DISH NETWORK 10-5640.0000-30-00 TELEPHONE 78.001016128 4/04/2014 Printed 56.25 DUCKETT CREEK SANITARY DISTRICT 10-5630.0000-14-00 WATER & SEWER

10-5630.0000-15-00 WATER & SEWER10-5630.0000-SC-00 WATER & SEWER

18.7518.7518.75

1016129 4/04/2014 Printed 293.08 EMERGENCY VEHICLE PARTS & PRODUCTS, INC. 10-6100.0000-00-00 PARTS & SUPPLIES - VEHICLES 293.081016130 4/04/2014 Printed 142.00 FRIENDS OF EMS 10-2660.0000-00-00 OTHER W/H 142.001016131 4/04/2014 Printed 189.30 FUELMAN 10-6010.0000-00-00 FUEL 189.301016132 4/04/2014 Printed 22.96 GAINES, KYLE A 10-7390.0000-00-00 MISCELLANEOUS 22.96

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1016133 4/04/2014 Printed 50.00 GOELLNER PRINTING & OFFICE 10-7240.0000-00-00 OFFICE SUPPLIES & EQUIPMENT 50.001016134 4/04/2014 Printed 324.87 GOLD'S GYM 10-2660.0000-00-00 OTHER W/H 324.871016135 4/04/2014 Printed 490.99 GRAINGER 10-5650.0000-00-00 REPAIRS & MAINT - BLDG

10-5650.0000-30-00 REPAIRS & MAINT - BLDG10-5670.0000-00-00 SUPPLIES/NONCAPITAL ITEMS10-7240.0000-00-00 OFFICE SUPPLIES & EQUIPMENT

40.0820.04

418.4712.40

1016136 4/04/2014 Printed 75.00 GREATER ST LOUIS AREA MEDICAL OFFICERS 10-5370.0116-00-00 TUITION-CARLYLE MARTIN 75.001016137 4/04/2014 Printed 62.50 HAGAR, ADAM 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 62.501016138 4/04/2014 Printed 538.15 HELGET GAS PRODUCTS 10-5740.0000-00-00 OXYGEN SERVICES 538.151016139 4/04/2014 Printed 498.00 HEN'S TEETH NETWORK, INC 10-7120.0000-00-00 I.S. MAINTENANCE & SUPPORT 498.001016140 4/04/2014 Printed 1,258.07 HENRY SCHEIN MATRX MEDICAL 10-5750.0000-00-00 MEDICAL SUPPLIES

10-6100.0000-00-00 PARTS & SUPPLIES - VEHICLES1085.48172.59

1016141 4/04/2014 Printed 18.13 HERBST, JAMIE 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 18.131016142 4/04/2014 Printed 179.70 INTERFACE SECURITY SYSTEMS, 10-5640.0000-10-00 TELEPHONE

10-5640.0000-SC-00 TELEPHONE89.8589.85

1016143 4/04/2014 Printed 262.50 K.M.D. LINEN SERVICE CO, INC 10-5710.0000-00-00 LINENS/LAUNDRY SERVICES 262.501016144 4/04/2014 Printed 20.00 KELLER, SCOTT D 10-5370.3172-00-00 TUITION-KELLER SCOTT 20.001016145 4/04/2014 Printed 292.48 KLUESNER, JILL A 10-5370.3108-00-00 TUITION-KLUESNER JILL 292.481016146 4/04/2014 Printed 12.00 LAJCO, INC 10-1555.0000-00-00 DUE (TO)FROM EMPLOYEES - UNIFORMS

10-5360.0000-00-00 UNIFORMS6.006.00

1016147 4/04/2014 Printed 100.00 LARKO, MELISSA A 10-6780.PAR3-TC-00 SUBCONTRACTOR & OTHER FEES-PARAMEDIC PROGRAM 100.001016148 4/04/2014 Printed 543.50 LEON UNIFORM COMPANY 10-5360.0000-00-00 UNIFORMS 543.501016149 4/04/2014 Printed 50.00 LOU FUSZ MOTOR CO 10-6020.0000-00-00 REPAIRS & MAINT - VEHICLES 50.001016150 4/04/2014 Printed 200.00 MABRY, MARK 10-6780.PAR3-TC-00 SUBCONTRACTOR & OTHER FEES-PARAMEDIC PROGRAM 200.001016151 4/04/2014 Printed 100.00 Maddock, Elizabeth 10-6780.PAR3-TC-00 SUBCONTRACTOR & OTHER FEES-PARAMEDIC PROGRAM 100.001016152 4/04/2014 Printed 24.73 MASSACHUSETTS MUTUAL 10-2520.0000-00-00 MASS MUTUAL W/H 24.731016153 4/04/2014 Printed 34.50 McKESSON MEDICAL-SURGICAL, INC. 10-5750.0000-00-00 MEDICAL SUPPLIES 34.501016154 4/04/2014 Printed 25.50 MISSOURI LAWYERS MEDIA 10-7030.0000-00-00 PUBLIC NOTICES/ADVERTISING 25.501016155 4/04/2014 Printed 856.82 MMS MEDICAL SUPPLY 10-5750.0000-00-00 MEDICAL SUPPLIES 856.821016156 4/04/2014 Printed 498.00 MODERN BUSINESS INTERIORS 10-5660.0000-HQ-00 REPAIRS, REPL & MAINT - F & E 498.001016157 4/04/2014 Printed 136.00 MOORE MEDICAL, LLC 10-5750.0000-00-00 MEDICAL SUPPLIES 136.001016158 4/04/2014 Printed 90.00 NAEMSE 10-5370.3555-00-00 TUITION-SCHULTE JANET 90.001016159 4/04/2014 Printed 243.47 NAPA AUTO PARTS 10-1470.0000-00-00 DUE FROM VENDOR

10-6100.0000-00-00 PARTS & SUPPLIES - VEHICLES10-6100.0000-SC-00 PARTS & SUPPLIES - HOLDING ACCT

82.85105.6255.00

1016160 4/04/2014 Printed 18.13 NORTH, CARRIE L 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 18.131016161 4/04/2014 Printed 107.81 O'REILLY AUTO PARTS 10-6100.0000-00-00 PARTS & SUPPLIES - VEHICLES 107.811016162 4/04/2014 Printed 358.00 OLB SYSTEMS 10-7150.0000-00-00 PROF FEES - MISCELLANEOUS 358.001016163 4/04/2014 Printed 2,250.00 PH & S PRODUCTS LLC 10-5750.0000-00-00 MEDICAL SUPPLIES 2250.001016164 4/04/2014 Printed 12.54 POSTMASTER 10-7200.0000-00-00 POSTAGE & DELIVERY 12.541016165 4/04/2014 Printed 4,911.45 PUNDMANN FORD 10-6100.0000-00-00 PARTS & SUPPLIES - VEHICLES

10-6100.0000-SC-00 PARTS & SUPPLIES - HOLDING ACCT3266.451645.00

1016166 4/04/2014 Printed 71.12 PWSD NO 2 OF ST CHARLES CO. 10-5630.0000-14-00 WATER & SEWER10-5630.0000-20-00 WATER & SEWER10-5630.0000-30-00 WATER & SEWER

32.6312.7925.70

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1016167 4/04/2014 Printed 3,436.16 RANDALL'S CARPET CLEANING 10-5590.0000-01-00 CLEANING SERVICE10-5590.0000-02-00 CLEANING SERVICE10-5590.0000-03-00 CLEANING SERVICE10-5590.0000-04-00 CLEANING SERVICE10-5590.0000-05-00 CLEANING SERVICE10-5590.0000-06-00 CLEANING SERVICE10-5590.0000-07-00 CLEANING SERVICE10-5590.0000-08-00 CLEANING SERVICE10-5590.0000-09-00 CLEANING SERVICE10-5590.0000-14-00 CLEANING SERVICE10-5590.0000-15-00 CLEANING SERVICE10-5590.0000-17-00 CLEANING SERVICE10-5590.0000-30-00 CLEANING SERVICE10-5590.0000-HQ-00 CLEANING SERVICE10-5590.0000-TC-00 CLEANING SERVICE

285.60157.57222.20353.66196.39196.80204.92225.75171.76214.92209.92214.92214.92304.48262.35

1016168 4/04/2014 Printed 15,150.13 RELIANCE STANDARD INSURANCE 10-2500.0000-00-00 LIFE INSURANCE W/H10-5310.0000-00-00 GROUP INSURANCE

2440.1812709.95

1016169 4/04/2014 Printed 112.71 ROMEO, JOHN E 10-5370.3531-00-00 TUITION-ROMEO JOHN 112.711016170 4/04/2014 Printed 190.00 S & W HEALTHCARE CORP 10-5750.0000-00-00 MEDICAL SUPPLIES 190.001016171 4/04/2014 Printed 3,539.81 SENGER'S GAS COMPANY 10-5620.0000-17-00 GAS

10-5620.0000-30-00 GAS1894.921644.89

1016172 4/04/2014 Printed 26.39 SHERWIN-WILLIAMS 10-5650.0000-HQ-00 REPAIRS & MAINT - BLDG 26.391016173 4/04/2014 Printed 84.00 ST CHARLES GLASS, INC 10-5650.0000-17-00 REPAIRS & MAINT - BLDG 84.001016174 4/04/2014 Printed 1,283.76 ST JOSEPH HEALTH CENTER WEST 10-5750.0000-00-00 MEDICAL SUPPLIES 1283.761016175 4/04/2014 Printed 1,142.59 STAPLES BUSINESS ADVANTAGE 10-5670.0000-00-00 SUPPLIES/NONCAPITAL ITEMS

10-7240.0000-00-00 OFFICE SUPPLIES & EQUIPMENT627.82514.77

1016176 4/04/2014 Printed 14.50 STEIN, TYLER 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 14.501016177 4/04/2014 Printed 126.00 TEAMSTERS LOCAL 618 10-2600.0000-00-00 UNION DUES W/H 126.001016178 4/04/2014 Printed 30.00 TUTTLE, STEVEN C 10-5370.0240-00-00 TUITION-TUTTLE STEVEN 30.00

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1016179 4/04/2014 Printed 10,687.68 VISA 10-1470.0000-00-00 DUE FROM VENDOR10-1555.0000-00-00 DUE (TO)FROM EMPLOYEES - UNIFORMS10-5360.0000-00-00 UNIFORMS10-5360.HGRD-00-00 UNIFORMS - HONOR GUARD10-5370.0174-00-00 TUITION-MEYER TAZ10-5370.0176-00-00 TUITION-PETTY DEBORAH10-5370.3531-00-00 TUITION-ROMEO JOHN10-5370.3606-00-00 TUITION-STRAUSS GREG10-5370.3679-00-00 TUITION-NEVILLE DEB10-5390.0000-00-00 MISCELLANEOUS BENEFITS10-5530.0000-00-00 SNOW REMOVAL10-5650.0000-00-00 REPAIRS & MAINT - BLDG10-5650.0000-02-00 REPAIRS & MAINT - BLDG10-5650.0000-04-00 REPAIRS & MAINT - BLDG10-5650.0000-06-00 REPAIRS & MAINT - BLDG10-5650.0000-08-00 REPAIRS & MAINT - BLDG10-5650.0000-30-00 REPAIRS & MAINT - BLDG10-5650.0000-HQ-00 REPAIRS & MAINT - BLDG10-5650.0000-SC-00 REPAIRS & MAINT - BLDG10-5660.0000-00-00 REPAIRS, REPL & MAINT - F & E10-5660.0000-01-00 REPAIRS, REPL & MAINT - F & E10-5660.0000-05-00 REPAIRS, REPL & MAINT - F & E10-5660.0000-07-00 REPAIRS, REPL & MAINT - F & E10-5660.0000-08-00 REPAIRS, REPL & MAINT - F & E10-5670.0000-00-00 SUPPLIES/NONCAPITAL ITEMS10-5670.0000-02-00 SUPPLIES/NONCAPITAL ITEMS10-5670.0000-04-00 SUPPLIES/NONCAPITAL ITEMS10-5670.0000-06-00 SUPPLIES/NONCAPITAL ITEMS10-5670.0000-30-00 SUPPLIES/NONCAPITAL ITEMS10-6710.0000-TC-00 TRAINING SUPPLIES10-6720.0000-TC-00 BOOKS, VIDEOS AND SOFTWARE10-6740.ACLE-TC-00 FOOD-ACLS FOR THE EXPERIENCED PROVIDER10-6740.ACLS-TC-00 FOOD-ACLS PROVIDER10-6740.PALS-TC-00 FOOD-PALS PROVIDER10-6740.PAR3-TC-00 FOOD - PARAMEDIC PROGRAM10-7030.0000-00-00 PUBLIC NOTICES/ADVERTISING10-7120.0000-00-00 I.S. MAINTENANCE & SUPPORT10-7200.0000-00-00 POSTAGE & DELIVERY10-7260.0000-00-00 COMPUTER HARDWARE/SOFTWARE10-7300.0000-00-00 DUES & MEMBERSHIPS10-7850.0000-00-00 NEWSLETTER, SURVEYS, OTHER10-7950.0000-00-00 PUB REL & COMM EDUC10-7950.HGRD-00-00 PUB REL & COMM EDUC - HONOR GUARD

139.05528.55405.89380.1576.87

-225.001080.88959.00945.00600.00138.9143.7169.5812.9821.8621.6585.4436.70

168.9012.97

800.001575.02412.4825.94

303.7139.9739.973.45

22.9645.02

387.8462.5990.9042.857.99

119.0059.0036.15

586.70200.0032.0020.85

270.201016180 4/04/2014 Printed 1,895.50 VISION BENEFITS OF AMERICA 10-5310.0000-00-00 GROUP INSURANCE 1895.501016181 4/04/2014 Printed 390.10 WINDSTREAM COMMUNICATIONS 10-1470.0000-00-00 DUE FROM VENDOR

10-5640.0000-00-00 TELEPHONE17.63

372.471016182 4/04/2014 Printed 74.25 WIRELESS USA 10-5770.0000-00-00 RADIO/DATA EQUIP - REPAIR & REPL 74.251016183 4/04/2014 Printed 3,057.84 WORLDPOINT ECC, INC. 10-6760.ACLS-TC-00 AHA PASS THROUGH EXPENSE - ACLS PROVIDER

10-6760.CPR1-TC-00 AHA PASS THROUGH EXPENSE - CPR & 1ST AID10-6760.CPRH-TC-00 AHA PASS THROUGH EXPENSE - HEALTHCARE PROVIDER CPR10-6760.CPRI-TC-00 AHA PASS THROUGH EXPENSE - CPR INSTRUCTOR10-6760.HAED-TC-00 AHA PASS THROUGH EXPENSE - HEARTSAVER AED

1004.40446.40

1116.0044.64

446.401016185 4/04/2014 Printed 231.80 ZIRMED 10-4940.0000-00-00 COLLECTION FEES 231.801016186 4/04/2014 Printed 712.50 ZOLL MEDICAL CORP 10-5750.0000-00-00 MEDICAL SUPPLIES 712.501016187 4/17/2014 Printed 35.00 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 35.00

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1016188 4/17/2014 Printed 1,018.00 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 1018.001016189 4/17/2014 Printed 190.00 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 190.001016190 4/17/2014 Printed 250.00 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 250.001016191 4/17/2014 Printed 83.00 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 83.001016192 4/17/2014 Printed 200.00 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 200.001016193 4/17/2014 Printed 762.92 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 762.921016194 4/17/2014 Printed 446.25 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 446.251016195 4/17/2014 Printed 42.99 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 42.991016196 4/17/2014 Printed 220.28 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 220.281016197 4/17/2014 Printed 40.00 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 40.001016198 4/17/2014 Printed 50.00 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 50.001016199 4/17/2014 Printed 200.00 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 200.001016200 4/17/2014 Printed 20.00 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 20.001016201 4/17/2014 Printed 200.00 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 200.001016202 4/17/2014 Printed 100.00 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 100.001016203 4/17/2014 Printed 165.77 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 165.771016204 4/17/2014 Printed 942.09 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 942.091016205 4/17/2014 Printed 51.64 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 51.641016206 4/17/2014 Printed 25.53 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 25.531016207 4/17/2014 Printed 65.54 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 65.541016208 4/17/2014 Printed 43.87 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 43.871016209 4/17/2014 Printed 615.81 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 615.811016210 4/17/2014 Printed 208.16 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 208.161016211 4/17/2014 Printed 90.99 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 90.991016212 4/17/2014 Printed 1,572.00 * PATIENT REFUND 10-2100.0000-00-00 A/P - PT OVERPAYS 1572.001016213 4/17/2014 Printed 230.77 * GARNISHMENT 10-2620.0000-00-00 GARNISHMENT W/H 230.771016214 4/17/2014 Printed 138.46 * GARNISHMENT 10-2620.0000-00-00 GARNISHMENT W/H 138.461016215 4/17/2014 Printed 179.54 * GARNISHMENT 10-2620.0000-00-00 GARNISHMENT W/H 179.541016216 4/17/2014 Printed 380.31 * GARNISHMENT 10-2620.0000-00-00 GARNISHMENT W/H 380.311016217 4/17/2014 Printed 256.62 * GARNISHMENT 10-2620.0000-00-00 GARNISHMENT W/H 256.621016218 4/17/2014 Printed 230.77 * GARNISHMENT 10-2620.0000-00-00 GARNISHMENT W/H 230.771016219 4/17/2014 Printed 25.00 * STUDENT REFUND 10-2105.0000-00-00 SECURITY DEPOSIT 25.001016220 4/17/2014 Printed 53.91 ABSOPURE 10-5670.0000-05-00 SUPPLIES/NONCAPITAL ITEMS 53.911016221 4/17/2014 Printed 3,879.64 AFLAC PREMIUM HOLDING 10-2360.0000-00-00 SECTION 125 - OTHER 3879.641016222 4/17/2014 Printed 590.98 AT&T 10-5640.0000-01-00 TELEPHONE

10-5640.0000-02-00 TELEPHONE10-5640.0000-03-00 TELEPHONE10-5640.0000-07-00 TELEPHONE10-5640.0000-08-00 TELEPHONE10-5640.0000-10-00 TELEPHONE10-5640.0000-14-00 TELEPHONE10-5640.0000-40-00 TELEPHONE10-5640.0000-HQ-00 TELEPHONE

50.6950.6952.0053.9452.00

107.8853.9483.8885.96

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1016223 4/17/2014 Printed 26.46 AT&T MOBILITY 10-1470.0000-00-00 DUE FROM VENDOR10-5730.0000-00-00 CELLULAR / OTHER COMMUNICATIONS

5.0021.46

1016224 4/17/2014 Printed 940.00 AUTHENTIC PROMOTIONS.COM 10-7950.0000-00-00 PUB REL & COMM EDUC 940.001016225 4/17/2014 Printed 178.00 BARNES CARE 10-5380.0000-00-00 PROFESSIONAL HEALTH 178.001016226 4/17/2014 Printed 28.46 BATTERIES PLUS BULBS 10-5670.0000-HQ-00 SUPPLIES/NONCAPITAL ITEMS 28.461016227 4/17/2014 Printed 54.00 BOUND TREE MEDICAL LLC 10-5750.0000-00-00 MEDICAL SUPPLIES 54.001016228 4/17/2014 Printed 100.00 BROWN, JUSTIN MICHAEL 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 100.001016229 4/17/2014 Printed 368.00 BRUCE TERMINIX SERVICE CO. 10-5550.0000-01-00 PEST CONTROL

10-5550.0000-05-00 PEST CONTROL10-5550.0000-06-00 PEST CONTROL10-5550.0000-07-00 PEST CONTROL10-5550.0000-08-00 PEST CONTROL10-5550.0000-10-00 PEST CONTROL10-5550.0000-11-00 PEST CONTROL10-5550.0000-14-00 PEST CONTROL10-5550.0000-15-00 PEST CONTROL10-5550.0000-17-00 PEST CONTROL10-5550.0000-30-00 PEST CONTROL10-5550.0000-40-00 PEST CONTROL

27.0022.0027.0030.0058.0030.0030.0030.0030.0030.0030.0024.00

1016230 4/17/2014 Printed 210.24 BUCKEYE CLEANING CENTER 10-5670.0000-00-00 SUPPLIES/NONCAPITAL ITEMS 210.241016231 4/17/2014 Printed 75.00 BUEHRIG, JOSHUA 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 75.001016232 4/17/2014 Printed 603.72 CAMBRIDGE INVESTMENT RESEARCH 10-2150.0000-00-00 A/P - PENSION 603.721016233 4/17/2014 Printed 1,642.23 CHARTER COMMUNICATIONS 10-5640.0000-01-00 TELEPHONE

10-5640.0000-02-00 TELEPHONE10-5640.0000-03-00 TELEPHONE10-5640.0000-04-00 TELEPHONE10-5640.0000-05-00 TELEPHONE10-5640.0000-06-00 TELEPHONE10-5640.0000-07-00 TELEPHONE10-5640.0000-08-00 TELEPHONE10-5640.0000-09-00 TELEPHONE10-5640.0000-14-00 TELEPHONE10-5640.0000-15-00 TELEPHONE10-5640.0000-17-00 TELEPHONE10-5640.0000-HQ-00 TELEPHONE10-5640.0000-SC-00 TELEPHONE

116.41116.4156.74

125.64133.57105.94117.57109.72123.76107.75121.20108.88163.47135.17

1016234 4/17/2014 Printed 107.56 CITY OF O'FALLON 10-5630.0000-05-00 WATER & SEWER 107.561016235 4/17/2014 Printed 56.63 CITY OF ST CHARLES 10-5630.0000-01-00 WATER & SEWER 56.631016236 4/17/2014 Printed 130.13 CITY OF ST PETERS 10-5630.0000-04-00 WATER & SEWER 130.131016237 4/17/2014 Printed 967.00 CITY WIDE MAINT. OF ST. LOUIS 10-5590.0000-HQ-00 CLEANING SERVICE

10-5590.0000-TC-00 CLEANING SERVICE710.24256.76

1016238 4/17/2014 Printed 124.22 CLEAN THE UNIFORM CO O'FALLON 10-1555.0000-00-00 DUE (TO)FROM EMPLOYEES - UNIFORMS10-6190.0000-00-00 MISCELLANEOUS

25.5698.66

1016239 4/17/2014 Printed 183.57 CUIVRE RIVER ELECTRIC 10-5610.0000-09-00 ELECTRIC 183.571016240 4/17/2014 Printed 155.16 DALTON, DAVID L 10-5370.3600-00-00 TUITION-DALTON, DAVID 155.161016241 4/17/2014 Printed 93.75 DAVIS, SARAH KRISTINE 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 93.751016242 4/17/2014 Printed 56.25 DUCKETT CREEK SANITARY DISTRICT 10-5630.0000-07-00 WATER & SEWER

10-5630.0000-08-00 WATER & SEWER10-5630.0000-SC-00 WATER & SEWER

18.7518.7518.75

1016243 4/17/2014 Printed 35.00 E.T.C. 10-5540.0000-01-00 TRASH HAULING 35.00

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Amount


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Date Status

Page: 8

1016244 4/17/2014 Printed 168.75 ELLIS, NICOLE 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 168.751016245 4/17/2014 Printed 358.25 EMERGENCY MEDICAL PRODUCTS 10-5750.0000-00-00 MEDICAL SUPPLIES 358.251016246 4/17/2014 Printed 29.72 EMERGENCY SERVICES SUPPLY 10-6100.0000-00-00 PARTS & SUPPLIES - VEHICLES 29.721016247 4/17/2014 Printed 582.09 EMSAR/ST LOUIS 10-5760.0000-00-00 MEDICAL/FIELD EQUIP - REPAIR & REPL 582.091016248 4/17/2014 Printed 418.66 EZ DISTRIBUTING CO, INC. 10-6100.0000-00-00 PARTS & SUPPLIES - VEHICLES 418.661016249 4/17/2014 Printed 287.67 FUELMAN 10-6010.0000-00-00 FUEL 287.671016250 4/17/2014 Printed 121.51 GRAINGER 10-5650.0000-08-00 REPAIRS & MAINT - BLDG

10-5650.0000-TC-00 REPAIRS & MAINT - BLDG10-5670.0000-00-00 SUPPLIES/NONCAPITAL ITEMS

10.866.92

103.731016251 4/17/2014 Printed 625.97 GREGORY F.X. DALY, COLLECTOR OF REVENUE 10-2460.0000-00-00 CITY W/H 625.971016252 4/17/2014 Printed 23.56 HEDGE, AMANDA 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 23.561016253 4/17/2014 Printed 330.15 HELGET GAS PRODUCTS 10-5740.0000-00-00 OXYGEN SERVICES 330.151016254 4/17/2014 Printed 675.00 HEN'S TEETH NETWORK, INC 10-7120.0000-00-00 I.S. MAINTENANCE & SUPPORT 675.001016255 4/17/2014 Printed 550.94 HENRY SCHEIN MATRX MEDICAL 10-5750.0000-00-00 MEDICAL SUPPLIES

10-5760.0000-00-00 MEDICAL/FIELD EQUIP - REPAIR & REPL540.7110.23

1016256 4/17/2014 Printed 23.56 JAMIESON, DAWN 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 23.561016257 4/17/2014 Printed 245.00 K.M.D. LINEN SERVICE CO, INC 10-5710.0000-00-00 LINENS/LAUNDRY SERVICES 245.001016258 4/17/2014 Printed 27.19 KUSTURA, COLLEEN 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 27.191016259 4/17/2014 Printed 150.00 LARKO, MELISSA A 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING


100.001016260 4/17/2014 Printed 63.91 LIMPERT, MARTIN E 10-5370.0222-00-00 TUITION-LIMPERT MARTIN 63.911016261 4/17/2014 Printed 1,500.00 LINDEWIRTH, MATTHEW J 10-5370.3338-00-00 TUITION-LINDEWIRTH MATTHEW 1500.001016262 4/17/2014 Printed 128.70 LUMMEZ SALES COMPANY, INC. 10-5670.0000-00-00 SUPPLIES/NONCAPITAL ITEMS 128.701016263 4/17/2014 Printed 175.00 Maddock, Elizabeth 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING


100.001016264 4/17/2014 Printed 24.73 MASSACHUSETTS MUTUAL 10-2520.0000-00-00 MASS MUTUAL W/H 24.731016265 4/17/2014 Printed 278.96 McKESSON MEDICAL-SURGICAL, INC. 10-5750.0000-00-00 MEDICAL SUPPLIES 278.961016266 4/17/2014 Printed 39.56 MIKE'S 10-5650.0000-07-00 REPAIRS & MAINT - BLDG 39.561016267 4/17/2014 Printed 28.50 MISSOURI AMERICAN WATER 10-5630.0000-SC-00 WATER & SEWER 28.501016268 4/17/2014 Printed 31.39 MISSOURI AMERICAN WATER 10-5630.0000-08-00 WATER & SEWER 31.391016269 4/17/2014 Printed 60.00 MISSOURI AMERICAN WATER 10-5630.0000-10-00 WATER & SEWER 60.001016270 4/17/2014 Printed 15.07 MISSOURI AMERICAN WATER 10-5630.0000-07-00 WATER & SEWER 15.071016271 4/17/2014 Printed 31.65 MISSOURI AMERICAN WATER 10-5630.0000-07-00 WATER & SEWER 31.651016272 4/17/2014 Printed 520.16 MMS MEDICAL SUPPLY 10-5750.0000-00-00 MEDICAL SUPPLIES 520.161016273 4/17/2014 Printed 110.00 NAEMT 10-6750.PHTL-TC-00 ADMINISTRATIVE FEES-PHTLS 110.001016274 4/17/2014 Printed 479.62 NAPA AUTO PARTS 10-1470.0000-00-00 DUE FROM VENDOR

10-6100.0000-00-00 PARTS & SUPPLIES - VEHICLES10-6100.0000-SC-00 PARTS & SUPPLIES - HOLDING ACCT

45.43314.19120.00

1016275 4/17/2014 Printed 18.13 NELSON, KOLTON CANE 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 18.131016276 4/17/2014 Printed 365.00 NEMSMA 10-7300.0000-00-00 DUES & MEMBERSHIPS 365.001016277 4/17/2014 Printed 120.40 NEVILLE, DEBORAH A 10-5370.3679-00-00 TUITION-NEVILLE DEB 120.401016278 4/17/2014 Printed 800.00 NINTH BRAIN 10-6720.0000-TC-00 BOOKS, VIDEOS AND SOFTWARE 800.001016279 4/17/2014 Printed 27.19 NORTH, CARRIE L 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 27.191016280 4/17/2014 Printed 260.00 O'FALLON CHAMBER OF COMMERCE 10-7300.0000-00-00 DUES & MEMBERSHIPS 260.00

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Amount


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Date Status

Page: 9

1016281 4/17/2014 Printed 19.44 O'REILLY AUTO PARTS 10-6100.0000-00-00 PARTS & SUPPLIES - VEHICLES 19.441016282 4/17/2014 Printed 13.12 OFFICE DEPOT 10-6100.0000-00-00 PARTS & SUPPLIES - VEHICLES 13.121016283 4/17/2014 Printed 249.00 ORDERED WAVE, LLC 10-6750.0000-TC-00 ADMINISTRATIVE FEES 249.001016284 4/17/2014 Printed 104.53 PITNEY BOWES 10-7200.0000-00-00 POSTAGE & DELIVERY 104.531016285 4/17/2014 Printed 19.95 POSTMASTER 10-7200.0000-00-00 POSTAGE & DELIVERY 19.951016286 4/17/2014 Printed 86.28 PWSD NO 2 OF ST CHARLES CO. 10-5630.0000-09-00 WATER & SEWER

10-5630.0000-15-00 WATER & SEWER62.1724.11

1016287 4/17/2014 Printed 80.34 RICOH USA, INC 10-5660.0000-HQ-00 REPAIRS, REPL & MAINT - F & E 80.341016288 4/17/2014 Printed 590.40 S & W HEALTHCARE CORP 10-5750.0000-00-00 MEDICAL SUPPLIES 590.401016289 4/17/2014 Printed 27.19 SHAY, JANIE 10-6780.PHTL-TC-00 SUBCONTRACTOR & OTHER FEES-PHTLS 27.191016290 4/17/2014 Printed 29.00 SOLTIS, ANGELA 10-6780.PHTL-TC-00 SUBCONTRACTOR & OTHER FEES-PHTLS 29.001016291 4/17/2014 Printed 1,914.44 SPRINT 10-1470.0000-00-00 DUE FROM VENDOR

10-5730.0000-00-00 CELLULAR / OTHER COMMUNICATIONS-16.83

1931.271016292 4/17/2014 Printed 11,717.50 ST CHARLES COUNTY PARAMEDIC ASSN FUND 10-2600.0000-00-00 UNION DUES W/H 11717.501016293 4/17/2014 Printed 200.00 ST FRANCIS OF ASSISI CATHOLIC CHURCH 10-5510.0000-40-00 PROPERTY RENT 200.001016294 4/17/2014 Printed 757.73 STAPLES BUSINESS ADVANTAGE 10-5670.0000-00-00 SUPPLIES/NONCAPITAL ITEMS

10-7240.0000-00-00 OFFICE SUPPLIES & EQUIPMENT10-7240.0000-TC-00 OFFICE SUPPLIES & EQUIPMENT

307.57374.2275.94

1016295 4/17/2014 Printed 54.38 STEIN, TYLER 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 54.381016296 4/17/2014 Printed 99.00 STERICYCLE, INC. 10-5750.0000-00-00 MEDICAL SUPPLIES 99.001016297 4/17/2014 Printed 254.74 THYSSENKRUPP ELEVATOR CORP. 10-5650.0000-HQ-00 REPAIRS & MAINT - BLDG 254.741016298 4/17/2014 Printed 23.56 VASQUEZ, DANIELLE 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 23.56

Check #



Amount


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Date Status

Page: 10

1016299 4/17/2014 Printed 13,471.04 VISA 10-1470.0000-00-00 DUE FROM VENDOR10-1550.0000-00-00 DUE (TO)FROM EMPLOYEES - OTHER10-5360.0000-00-00 UNIFORMS10-5370.0105-00-00 TUITION-LANE RICHARD10-5370.0240-00-00 TUITION-TUTTLE STEVEN10-5370.3108-00-00 TUITION-KLUESNER JILL10-5370.3531-00-00 TUITION-ROMEO JOHN10-5370.3588-00-00 TUITION-SEMINGTON-REINHARDT10-5370.3599-00-00 TUITION-MCCALLISTER, CODY10-5370.3606-00-00 TUITION-STRAUSS GREG10-5370.3612-00-00 TUITION-GAINES, KYLE10-5370.3679-00-00 TUITION-NEVILLE DEB10-5520.0000-00-00 LAWN CARE10-5530.0000-00-00 SNOW REMOVAL10-5550.0000-02-00 PEST CONTROL10-5640.0000-01-00 TELEPHONE10-5640.0000-02-00 TELEPHONE10-5640.0000-03-00 TELEPHONE10-5640.0000-04-00 TELEPHONE10-5640.0000-05-00 TELEPHONE10-5640.0000-06-00 TELEPHONE10-5640.0000-07-00 TELEPHONE10-5640.0000-08-00 TELEPHONE10-5640.0000-09-00 TELEPHONE10-5640.0000-14-00 TELEPHONE10-5640.0000-15-00 TELEPHONE10-5640.0000-17-00 TELEPHONE10-5640.0000-HQ-00 TELEPHONE10-5640.0000-SC-00 TELEPHONE10-5650.0000-00-00 REPAIRS & MAINT - BLDG10-5650.0000-02-00 REPAIRS & MAINT - BLDG10-5650.0000-04-00 REPAIRS & MAINT - BLDG10-5650.0000-05-00 REPAIRS & MAINT - BLDG10-5650.0000-06-00 REPAIRS & MAINT - BLDG10-5650.0000-09-00 REPAIRS & MAINT - BLDG10-5650.0000-14-00 REPAIRS & MAINT - BLDG10-5650.0000-30-00 REPAIRS & MAINT - BLDG10-5650.0000-HQ-00 REPAIRS & MAINT - BLDG10-5650.0000-SC-00 REPAIRS & MAINT - BLDG10-5650.0000-TC-00 REPAIRS & MAINT - BLDG10-5670.0000-00-00 SUPPLIES/NONCAPITAL ITEMS10-5670.0000-02-00 SUPPLIES/NONCAPITAL ITEMS10-5670.0000-05-00 SUPPLIES/NONCAPITAL ITEMS10-5670.0000-08-00 SUPPLIES/NONCAPITAL ITEMS10-5670.0000-HQ-00 SUPPLIES/NONCAPITAL ITEMS10-5670.0000-SC-00 SUPPLIES/NON-CAPITAL ITEMS10-5670.0000-TC-00 SUPPLIES/NONCAPITAL ITEMS10-5750.0000-00-00 MEDICAL SUPPLIES10-5880.0000-00-00 MISCELLANEOUS10-5880.FRHS-00-00 MISCELLANEOUS (FIREHOUSE GRANT)10-5880.STRK-00-00 MISCELLANEOUS10-6100.0000-00-00 PARTS & SUPPLIE

398.41219.24277.75195.00802.31425.00853.06150.00288.00-67.50567.00-67.5074.91

237.657.94

108.80108.5556.38

125.73133.82101.84116.99109.41101.8498.29

101.84110.87163.47135.33187.22

7.246.56

31.8332.4716.923.66

105.4525.1080.628.97

250.53329.9958.00

216.9694.7019.6665.91

1134.10587.74

2518.4772.29

552.5818.4022.4036.50

136.5559.00

546.01

Check #



Amount


Run: 5/16/2014 at 8:36 AM

Date Status

Page: 11

1016300 4/17/2014 Printed 666.49 WASTE MGMT OF ST LOUIS 10-1470.0000-00-00 DUE FROM VENDOR10-5540.0000-02-00 TRASH HAULING10-5540.0000-04-00 TRASH HAULING10-5540.0000-05-00 TRASH HAULING10-5540.0000-06-00 TRASH HAULING10-5540.0000-07-00 TRASH HAULING10-5540.0000-08-00 TRASH HAULING10-5540.0000-09-00 TRASH HAULING10-5540.0000-14-00 TRASH HAULING10-5540.0000-15-00 TRASH HAULING10-5540.0000-17-00 TRASH HAULING10-5540.0000-20-00 TRASH HAULING10-5540.0000-30-00 TRASH HAULING10-5540.0000-40-00 TRASH HAULING10-5540.0000-SC-00 TRASH HAULING

77.9322.0533.0839.0044.1033.0833.0833.0839.0044.1044.1040.9542.8237.03

103.091016301 4/17/2014 Printed 27.19 WEISS, JUSTIN 10-6780.PHTL-TC-00 SUBCONTRACTOR & OTHER FEES-PHTLS 27.191016302 4/17/2014 Printed 23,061.24 WEX BANK - EXXON MOBIL UNIVERSAL 10-6010.0000-00-00 FUEL 23061.241016303 4/17/2014 Printed 2,343.60 WORLDPOINT ECC, INC. 10-6760.ACLS-TC-00 AHA PASS THROUGH EXPENSE - ACLS PROVIDER

10-6760.CPRH-TC-00 AHA PASS THROUGH EXPENSE - HEALTHCARE PROVIDER CPR10-6760.HAED-TC-00 AHA PASS THROUGH EXPENSE - HEARTSAVER AED

1004.40892.80446.40

1016304 4/17/2014 Printed 156.25 YORK, COLIN S 10-6780.EMTS-TC-00 SUBCONTRACTOR & OTHER FEES-EMT SPRING 156.251016305 4/17/2014 Printed 3,892.50 ZOLL MEDICAL CORP 10-5750.0000-00-00 MEDICAL SUPPLIES 3892.50

635,710.69Total for Bank Account:General Checking - US Bank

Check #



Amount

St. Charles County Ambulance DistrictA/P Check Register for LINDELL - DEBT SERVICE

Run: 5/16/2014 at 8:36 AM

Date Status

Page: 1

0001080 4/04/2014 Printed 170.00 THE BANK OF NEW YORK MELLON 30-9300.0000-00-00 BOND PAYMENTS 170.000001081 4/04/2014 Printed 800.00 U.S. BANK 30-9300.0000-00-00 BOND PAYMENTS

30-9350.0000-00-00 BOND ISSUANCE COSTS150.00650.00

0001082 4/04/2014 Printed 371.00 UMB BANK, .N.A. 30-1470.0000-00-00 DUE FROM VENDOR30-9300.0000-00-00 BOND PAYMENTS

-79.50450.50

0001083 4/17/2014 Printed 188,800.70 ST CHARLES COUNTY AMBULANCE DISTRICT 30-1999.0000-00-10 DUE TO/FROM 188800.70

190,141.70Total for Bank Account:LINDELL - DEBT SERVICE

Check #



Amount

St. Charles County Ambulance DistrictA/P Check Register for Scholarship Fund - Lindell

Run: 5/16/2014 at 8:38 AM

Date Status

Page: 1

0000105 4/17/2014 Printed 2,000.00 ST CHARLES COUNTY AMBULANCE DISTRICT 60-6700.0000-00-00 SCHOLARSHIP AWARDS 2000.00

2,000.00Total for Bank Account:Scholarship Fund - Lindell

Week ending# trips for week

# Routine-transported trips for week

SCCAD Billing Dept Productivity:# trips pre-billed during week

# trips coded during week

# of trips with charge/credit activity

Gross Charges posted during week

Contractual Allowances posted during week

Mdcd Enhanced Fees posted during week

Payments posted during week

Refunds posted during week

WriteOffs posted during week

Sent to Collection posted during week

Recovery of Bad Debt posted during week

Call Intake:

# of Routine-Transported (Outcome)

# of Call Intake calls handled (initial inbound)

# trips req. follow-up (after hrs - no info recd)

# of trips information faxed after hours (est.)

Report Date (as of date) Trip Date last pre-billed (per Marfcount)

4/19/2014 4/26/2014 5/3/2014 5/10/2014594 622 570 666

128 150 146 168

585 659 417 552

261 546 502 615

1198 1646 1361 1437

75,940 421,756 314,263 494,242

($87,484) ($164,856) ($115,844) ($189,693)

0 11,746 (578) 9,669

($263,861) ($254,024) ($228,141) ($181,720)

$1,694 $10,732 $1,519 $6,237

($8,726) ($6,455) ($11,298) ($12,450)

($39,899) ($116,991) ($44,671) ($34,572)

$7,201 $3,315 $7,576 $3,023

128 150 146 168

37 66 63 52

19 30 13 21

72 54 70 95

4/20/2014 4/27/2014 5/4/2014 5/11/20144/14/2014 4/22/2014 4/27/2014 5/3/2014Trip Date last pre-billed (per Marfcount)

Days Lag in Pre-billing

Trip Date last coded (per Marfcount)

Days Lag in Coding

Days Lag in Payment Posting

Aging by Schedule/Event (Aging Date)

Current

31-60

61-90

91-120

121-150

151-180

180+Balance

4/14/2014 4/22/2014 4/27/2014 5/3/2014

6 5 7 8

4/11/2014 4/19/2014 4/23/2014 5/1/2014

9 8 11 10

2 2 2 2

$2,235,525 $2,181,931 $2,129,908 $2,236,013

190,400 242,690 232,035 222,749

62,157 27,769 24,739 25,825

41,238 67,396 25,383 24,675

16,202 13,082 35,297 31,546

7,485 11,676 9,249 10,813

162,453 164,577 159,809 156,3722,715,458 2,709,120 2,616,420 2,707,993

C:\Users\dneville\Desktop\Weekly Billing Scorecard 2013 (2).xls

pat

Typewritten Text

pat

Typewritten Text

ITEM D

St. Charles County Ambulance District

Monthly Call Summary Report ITEM EApril-14

CALL TYPEEm

erge

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Non-

Emer

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Canc

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Zone Apr-14 Apr-13Increase

(Decrease) 2014 2013Increase

(Decrease)

1 83 178 20 38 2 2 323 #DIV/0! 1322 961 37.6%

2 107 8 19 18 3 4 159 #DIV/0! 665 552 20.5%

3 134 117 34 29 18 1 333 #DIV/0! 1357 1028 32.0%

4 76 3 14 13 11 4 121 #DIV/0! 573 458 25.1%

5 177 8 58 37 13 3 296 #DIV/0! 1207 834 44.7%

6 131 68 30 34 6 4 273 #DIV/0! 1160 818 41.8%

7 68 4 13 14 0 0 99 #DIV/0! 408 364 12.1%

8 88 1 21 22 12 2 146 #DIV/0! 687 498 38.0%

9 54 157 13 30 4 1 259 #DIV/0! 1038 866 19.9%

10 29 0 6 5 7 0 47 #DIV/0! 206 178 15.7%

14 51 68 19 25 5 0 168 #DIV/0! 675 592 14.0%

15 179 10 40 43 15 3 290 #DIV/0! 1167 743 57.1%

17 21 0 1 4 4 1 31 #DIV/0! 139 104 33.7%

30 25 0 5 5 2 1 38 #DIV/0! 159 123 29.3%

Other 0 #DIV/0! 1 5 (80.0%)

Apr-14 1223 622 293 317 102 0 26 0 0 2583 0 #DIV/0! 10764 8124 32.5%

Apr-13 1241 622 293 291 114 1 23 6 0 2591Increase

(Decrease) (1.5%) 0.0% 0.0% 8.9% (10.5%) (100.0%) 13.0% (100.0%) #DIV/0! (0.3%)

2014 5115 2546 1196 1325 463 1 118 0 0 10764

2013 5158 2654 1131 1201 453 3 87 28 0 10715Increase

(Decrease) (0.8%) (4.1%) 5.7% 10.3% 2.2% (66.7%) 35.6% (100.0%) #DIV/0! 0.5%

OVERALL SUMMARY VARIANCE

Transports for the Month 1,845 71.4% 1,863 71.9% -1.0%NonTransports for the Month 293 11.3% 293 11.3% +0.0%Other for the Month 445 17.2% 435 16.8% +2.3%MONTHLY TOTALS 2,583 100.0% 2,591 100.0% -0.3%

Transports (YTD) 7,661 71.2% 7,812 72.9% -1.9%Non-Transports (YTD) 1,196 11.1% 1,131 10.6% +5.7%Other (YTD) 1,907 17.7% 1,772 16.5% +7.6%TOTALS (YTD) 10,764 100.0% 10,715 100.0% +0.5%

20132014

YTD

MTD

Emer

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Non-

Emer

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yNo

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Canc

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St. Charles County Ambulance DistrictMonthly Call Summary ReportApril-14

CALL TYPEEm

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MEDIC Apr-14 Apr-13Increase

(Decrease) 2014 2013Increase

(Decrease)

1 51 41 15 18 0 2 127 109 16.5% 519 484 7.2%

2 107 10 14 18 8 3 160 161 (0.6%) 702 682 2.9%

3 115 18 21 16 12 1 183 178 2.8% 733 741 (1.1%)

4 83 13 17 14 14 2 143 171 (16.4%) 658 665 (1.1%)

5 102 5 33 18 9 1 168 146 15.1% 677 585 15.7%

205 89 8 25 30 6 2 160 147 8.8% 681 586 16.2%

6 96 7 26 21 3 2 155 145 6.9% 683 612 11.6%

206/17 43 30 2 5 6 2 88 89 (1.1%) 363 374 (2.9%)

7 77 4 13 13 4 1 112 125 (10.4%) 494 519 (4.8%)

8 90 2 29 24 6 3 154 153 0.7% 675 638 5.8%

208 0 9 (100.0%) 3 53 (94.3%)

9 64 42 20 15 7 2 150 127 18.1% 604 568 6.3%

10 0 0 #DIV/0! 0 0 #DIV/0!

14 51 24 26 15 7 0 123 152 (19.1%) 534 502 6.4%

15 102 5 25 25 7 2 166 125 32.8% 778 547 42.2%

215 54 1 8 10 8 1 82 122 (32.8%) 205 525 (61.0%)

30 28 0 4 5 2 1 40 33 21.2% 162 158 2.5%

701 0 0 #DIV/0! 0 0 #DIV/0!

703 14 62 2 7 0 0 85 101 (15.8%) 318 362 (12.2%)

804 10 61 2 12 0 0 85 82 3.7% 343 357 (3.9%)

715 5 48 2 8 0 0 63 76 (17.1%) 295 358 (17.6%)

815 10 65 2 12 0 0 89 97 (8.2%) 318 376 (15.4%)

821 12 57 3 11 1 0 84 92 (8.7%) 336 340 (1.2%)

822 13 60 2 15 1 0 91 63 44.4% 360 313 15.0%

851 0 0 #DIV/0! 0 0 #DIV/0!

852 0 0 #DIV/0! 0 0 #DIV/0!

803 7 59 1 5 1 1 74 77 (3.9%) 302 242 24.8%

Other 1 1 11 (90.9%) 21 128 (83.6%)

Apr-14 1223 622 293 317 102 0 26 0 0 2583 2591 (0.31%) 10764 10715 0.5%

Apr-13 1241 622 293 291 114 1 23 6 0 2591Increase

(Decrease) (1.5%) 0.0% 0.0% 8.9% (10.5%) (100.0%) 13.0% (100.0%) #DIV/0! (0.31%)

2014 5115 2546 1196 1325 463 1 118 0 0 10764

2013 5158 2654 1131 1201 453 3 87 28 0 10715Increase

(Decrease) (0.8%) (4.1%) 5.7% 10.3% 2.2% (66.7%) 35.6% (100.0%) #DIV/0! 0.5%

OVERALL SUMMARY VARIANCE

Transports for the Month 1,845 71.4% 1,863 71.9% -1.0%NonTransports for the Month 293 11.3% 293 11.3% +0.0%Other for the Month 445 17.2% 435 16.8% +2.3%MONTHLY TOTALS 2,583 100.0% 2,591 100.0% -0.3%

Transports (YTD) 7,661 71.2% 7,812 72.9% -1.9%Non-Transports (YTD) 1,196 11.1% 1,131 10.6% +5.7%Other (YTD) 1,907 17.7% 1,772 16.5% +7.6%TOTALS (YTD) 10,764 100.0% 10,715 100.0% +0.5%

20132014

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St. Charles County Ambulance District Comprehensive Annual Financial Report

Year Ended December 31,

2013


A political subdivision of the State of Missouri

COMPREHENSIVE ANNUAL FINANCIAL REPORT

YEAR ENDED DECEMBER 31, 2013

Prepared by: Jill Kluesner, CPA Chief Financial Officer

ST. CHARLES COUNTY AMBULANCE DISTRICT COMPREHENSIVE ANNUAL FINANCIAL REPORT

FOR THE YEAR ENDED DECEMBER 31, 2013

TABLE OF CONTENTS PAGE INTRODUCTORY SECTION

Letter of Transmittal ................................................................................................................................. i Certificate of Achievement for Excellence in Financial Reporting ..........................................................v List of Principal Officials ....................................................................................................................... vi Organizational Chart ............................................................................................................................. vii

FINANCIAL SECTION INDEPENDENT AUDITORS’ REPORT ..............................................................................................1 MANAGEMENT’S DISCUSSION AND ANALYSIS ..........................................................................3 BASIC FINANCIAL STATEMENTS: Governmental Funds Balance Sheet / Statement of Net Position ................................................ 11 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ...... 12 Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance / Statement of Activities ......................................................................................... 13 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance to the Statement of Activities ...................................................... 14 Statement of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – General Fund....................................................................................... 15 Notes to the Basic Financial Statements ...................................................................................... 17 OTHER SUPPLEMENTARY INFORMATION Budgetary Comparison Schedule – Debt Service Fund ............................................................... 31 STATISTICAL SECTION Net Position by Component – Last Nine Fiscal Years .......................................................................... 32 Changes In Net Position – Last Nine Fiscal Years ................................................................................ 33 Fund Balances, Governmental Funds – Last Ten Fiscal Years ............................................................. 34 Changes In Fund Balances, Governmental Funds – Last Ten Fiscal Years .......................................... 35 Assessed and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years ........................... 36 Property Tax Rates – Direct and Overlapping Governments – Last Ten Fiscal Years ......................... 37 Principal Taxpayers – Current Year and Nine Years Ago .................................................................... 39 Property Tax Levies and Collections – Last Ten Fiscal Years .............................................................. 40 Legal Debt Margin – Last Ten Fiscal Years ......................................................................................... 41 Ratios of Outstanding Debt by Type – Last Ten Fiscal Years .............................................................. 42 Ratios of General Bonded Debt Outstanding – Last Ten Fiscal Years ................................................. 43 Computation of Direct and Overlapping Debt ...................................................................................... 44 Demographic and Economic Statistics – Last Ten Fiscal Years ........................................................... 45 Principal Employers – Current Year and Nine Years Ago .................................................................... 46 Full Time Equivalent District Employees by Activity – Last Ten Fiscal Years ................................... 47 Operating Indicators – Last Ten Fiscal Years ....................................................................................... 48 Capital Asset Information – Last Ten Fiscal Years ............................................................................... 49

INTRODUCTORY SECTION

INTRODUCTORY SECTION INTRODUCTORY SECTION

i

May 16, 2014 To the Board of Directors and Citizens of St. Charles County Ambulance District It is my pleasure to submit the Comprehensive Annual Financial Report of St. Charles County Ambulance District for the year ended December 31, 2013. The responsibility for the completeness, fairness and accuracy of the presented data, including all disclosures, rests with the District. To provide a reasonable basis for making these representations, the District’s management has designed an internal control structure that provides for the protection of assets from loss, theft, or misuse and allows for the compilation of sufficient reliable data for the preparation of the District’s financial statements in conformity with accounting principles generally accepted in the United States of America. Because the cost of internal controls should not outweigh their benefits, the District’s internal control structure has been designed to provide reasonable, not absolute assurance that the financial statements will be free from material misstatement. As a member of management, I assert that, to the best of my knowledge and belief, this financial report is complete and reliable in all material respects. An independent audit of the District is required by the State of Missouri to be performed each year. Botz, Deal and Company, P.C. performed the audit. Their opinion for the year ended December 31, 2013 is included in this report. Management’s discussion and analysis (MD&A) immediately follows the independent auditor’s report and provides a narrative introduction, overview, and analysis of the basic financial statements. MD&A should be read in conjunction with this transmittal letter. The Reporting Entity and Its Services The District is a political subdivision of the State of Missouri and was formed in 1974 pursuant to Chapter 190 of the Missouri Revised Statutes. The District provides emergency medical services, as well as transfer services, to the sick and injured within St. Charles County. In addition, the District provides standby coverage at first alarm fires for each of the fire districts in the County and participates on the St. Charles County Regional SWAT and the St. Louis County Metro USAR Task Force I (Strike team). With respect to transport services, the District typically transports patients to the medical facility of the patient’s choice unless their medical condition is not stable, in which case they are transported to the nearest appropriate medical facility. The District operates 24 hours a day from 13 stations located throughout the County. In addition, the District has two base stations in outlying areas of the County that are used by the District’s First Response Teams and owns two stations that are currently vacant.

ST. CHARLES COUNTY _________________________________________

AMBULANCE DISTRICT _________________________________________

4169 Old Mill Parkway St. Peters, MO 63376

(636) 441-1354 (636) 278-4500 Fax: (636) 447-9060

www.sccad.com

ST. CHARLES COUNTY AMBULANCE DISTRICT Letter of Transmittal

ii

The District’s boundaries are coterminous with St. Charles County, which covers 592 square miles and has approximately 375,000 residents. St. Charles County is Missouri’s third largest county ranked behind St. Louis County at 1,001,444 and Jackson County (which includes Kansas City) at 679,996. In addition, three local cities, O’Fallon, St. Charles and St. Peters, are among the ten largest cities in the state according to the 2010 United States Census. The District is divided into six election districts of equal size. One board member is elected from each election district for a three-year term. The six-member Board of Directors holds the legislative and executive powers of the District. The day-to-day operations of the District are managed by the Chief Executive Officer, who reports directly to the Board. Reporting to the Chief Executive Officer is the Chief Financial Officer who oversees the District’s financial matters. The District maintains budgetary controls to ensure compliance with legal provisions embodied in the appropriated budget approved by the District’s Board of Directors. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is at the fund level. The District currently employs 157 full-time employees and 4 part-time employees, of which 135 are licensed paramedics. The District also utilizes two First Response Teams in its outlying areas which include 11 volunteers paid on a per call basis. The full-time non-supervisory paramedics are members of the International Association of Firefighters Local 2665 and the two full-time maintenance technicians are members of Teamsters Local 618. The District focuses on providing the taxpayers the highest level of service in an efficient operation. The District continues to implement operational improvements in order to accomplish this goal. Ambulance base stations are strategically placed throughout the County to provide the most efficient services with the resources available. The District utilizes defined response time standards, call volume statistics and projected population densities to determine the best sites for ambulance stations. Economic Condition and Outlook The District, through its broad geographic base, serves a large part of Missouri’s economic base. St. Charles County is the wealthiest county in Missouri and an attractive suburban community providing employment opportunities both within and outside of its geographic boundaries via its proximity to employment centers throughout the St. Louis Metropolitan Area. St. Charles County is home to several top employers such as Citi, MasterCard Worldwide, Boeing, General Motors and Enterprise Holdings. St. Charles County also has one of the largest concentrations of IT facilities in the metropolitan St. Louis area. During the past five years, four cities within St. Charles County have been named to Money Magazine’s list of 100 Best Places to Live. In addition, its nationally recognized hospitals and health care facilities have helped St. Charles County rank as the Healthiest County in Missouri for 2013.


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St. Charles County’s poverty rate ranks among the lowest in Missouri with a poverty rate of 5.4 percent. The unemployment rate for St. Charles County averaged 5.6%, dropping from 6.8% in January to 5% in December, 2013. St. Charles County continued well below the Missouri (average 6.5%) and federal (average 7.3%) unemployment rates. Ameren recently announced that it will build a multi-million dollar solar energy facility within the County. A spokesman indicated that this project would help determine the size of future solar energy projects. Ameren plans to have the project online by December, 2014. The third phase of Highway 364 will be opening by the end of 2014 which will foster new construction in housing and retail development as well as open new areas to easy access for office and light industrial development. The local General Motors plant completed expansion of a 500,000 square foot addition to house production of two new mid-sized trucks. The value of this expansion is estimated at $380 million. The company also announced a $133 million expansion to build a new 114,000 square foot stamping press, which cuts sheets of metal into car parts like doors and side panels. Construction is due to begin in July, 2014 and is expected to be operational by early 2015. District continues to study and plan for the future by regularly evaluating response times and County growth projections. This information allows us to project the level of staffing needed in order to meet specified response times in our community and to determine placement of future ambulance stations and needed equipment to accomplish aforementioned response times and services. A document outlining the fiscal environment of the District, as well as its Long Range Financial Projections (LRFP), has been prepared in order to identify potential fiscal pitfalls and project the District’s future financial position. Major Initiatives Based upon the LRFP, the District determined the need to ask voters to consider an 11 cent property tax increase. The ballot measure failed by a narrow margin in 2013, but was re-introduced in April, 2014, at which time the ballot measure passed by a vote of 59% in favor and 41% opposed. This tax increase is expected to generate nearly $8 million in additional revenues during 2014. Based on the results of the election, District’s management is currently actively engaged in hiring to backfill previously vacated positions. In addition, a proposed timeline is being developed for Board consideration in regards to future capital projects as outlined in the District’s LRFP. During 2013, one of the District’s fifteen Advanced Life Support ambulances was removed from service in an effort to reduce spending in order to meet future capital needs. In addition, the District began studying the fiscal impact of replacing the existing non-emergency transfer division staffed by full-time employees with a new model staffed by part-time employees. This change would allow the District to increase the number of transfer division ambulances in


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operation from 280 hours per week to 324 hours per week, while significantly reducing the District’s costs. The change was recently approved by the Board of Directors and will be implemented in 2014. Awards The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to St. Charles County Ambulance District for its comprehensive annual financial report for the fiscal year ended December 31, 2012. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current comprehensive annual financial report continues to meet the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. Acknowledgements I would like to extend my appreciation to the Board of Directors, the Chief Executive Officer, the managers, employees and citizens of the District whose continued support is vital to the financial affairs of the District. Respectfully submitted, Jill Kluesner, CPA Chief Financial Officer

v

ST. CHARLES COUNTY AMBULANCE DISTRICT List of Principal Officials

December 31, 2013

vi

ELECTED OFFICIALS

BOARD CHAIRMAN DR. JAMES OTTOMEYER

VICE-CHAIRMAN TOM KLEIN

SECRETARY / TREASURER JOSHUA DAVIS

DIRECTORS DISTRICT ONE MARK FENTON DISTRICT TWO RAYMOND BAUER DISTRICT THREE JOSHUA DAVIS DISTRICT FOUR TOM KLEIN DISTRICT FIVE JAMES OTTOMEYER DISTRICT SIX RONALD REGULY

APPOINTED OFFICIALS

CHIEF EXECUTIVE OFFICER TAZ MEYER

ST. CHARLES COUNTY AMBULANCE DISTRICT Organizational Chart December 31, 2013

vii


INTRODUCTORY SECTION FINANCIAL SECTION

1

INDEPENDENT AUDITORS’ REPORT Members of the Board of ST. CHARLES COUNTY AMBULANCE DISTRICT We have audited the accompanying financial statements of the governmental activities and each major fund of the St. Charles County Ambulance District, as of and for the year ended December 31, 2013, which collectively comprise the District’s basic financial statements as listed in the table of contents, and the related notes to the financial statements.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditors’ Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

2

Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, and each major fund of the St. Charles County Ambulance District, as of December 31, 2013, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other-Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information on pages 3 through 10 and 31 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the St. Charles County Ambulance District’s financial statements as a whole. The introductory section, other supplemental information and the statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.

May 15, 2014

Management’s Discussion and Analysis


Management’s Discussion and Analysis For the Year Ended December 31, 2013

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This section of the District’s financial report presents discussion and analysis of the District’s financial performance for the fiscal year ended December 31, 2013. It should be read in conjunction with the transmittal letter at the front of this report and the District’s financial statements, which immediately follow. FINANCIAL HIGHLIGHTS

In the government-wide financial statements, the District’s assets exceeded its liabilities at December 31, 2013 by $19,898,952 (net position). Of this amount, $5,634,833 represents the District’s net investment in capital assets, $1,664,173 is restricted for debt service and the balance of $12,599,946 (unrestricted) may be used to meet the District’s ongoing obligations to citizens and creditors.

The District’s total net position increased by $1,840,785 as a result of this year’s

operations. The primary reason is due to controlled spending in an effort to increase reserves to meet future capital needs.

At December 31, 2013, the District’s governmental funds reported combined ending fund

balances of $13,590,995 of which the majority is unassigned. This represents an increase of $1,252,174 in comparison with prior year. The primary reason is due to controlled spending in an effort to increase reserves to meet future capital needs.

At December 31, 2013, unassigned fund balance for the General Fund was $11,661,190 or 57% of total General Fund expenditures. This represents an increase of $946,471.

General Fund revenues for the fiscal year decreased 0.47% over prior year while General

Fund expenditures increased 1.35%.

Tax revenues (real estate and personal property taxes as well as surtaxes) comprise 46% of General Fund revenues. Ambulance fees comprise 51% of General Fund revenues.

The District’s total bonded debt decreased by $840,000 (10%) due to new bond issuance of $4,300,000 offset by $625,000 of debt service principal payments and debt of $4,515,000 defeased or refunded. The current refunding of debt saved the District approximately $523,000 in future payments.

OVERVIEW OF FINANCIAL STATEMENTS Government-wide Financial Statements. The government-wide financial statements are comprised of the Statement of Net Position and the Statement of Activities. These statements present a government-wide view of the District’s finances, using accounting methods similar to those used by private-sector businesses.



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The Statement of Net Position focuses on resources available for future operations. In simple terms, this statement presents a snapshot view of all of the assets of the District, the liabilities it owes, and the net difference. The net difference is further separated into amounts restricted for specific purposes and unrestricted amounts. Over time, increases and decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating, respectively. To consider the overall health of the District, you also need to consider non-financial factors such as changes in the District’s property tax base. The Statement of Activities focuses on gross and net costs of the District’s operations and the extent to which such operations rely upon general revenues. The statement summarizes and simplifies the user’s analysis to determine the extent to which the District is self-supporting and the extent to which it is subsidized by general revenues. Fund Financial Statements. Fund financial statements focus separately on the individual parts of the District, reporting the District’s operations in more detail than the government-wide statements. Funds are accounting devices that the District uses to keep track of specific sources of funding and spending (i.e. some funds are required by bond covenants). The District’s fund financial statements are comprised solely of governmental funds. All of the District’s services are included in the governmental funds, which focus on (1) the inflow/outflow of cash and other financial assets that can readily be converted to cash, and (2) the balances left at year-end that are available for spending. Consequently, the governmental funds statements provide a detailed short-term view that helps you determine whether there are more or fewer financial resources that can be spent in the near future to finance the District’s operations. Because this information does not encompass the additional long-term focus of the government-wide statements, we provide additional information in the reconciliation statement that explains the relationship (or differences) between them.

Because the District is a special purpose government engaged in a single governmental function (i.e. public safety), management has chosen to combine the government-wide financial statements with the fund financial statements using a columnar format that reconciles individual line items of fund financial data to the government-wide data on the face of the financial statements. Therefore, the Statement of Net Position is shown with the Governmental Funds Balance Sheet on page 11, and the Statement of Activities is shown with the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance on page 13. Notes to the Basic Financial Statements. The notes to the basic financial statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Other Information. In addition to the basic financial statements and accompanying notes, this report includes other supplementary information concerning budgetary comparison schedules for the Debt Service Fund.



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THE DISTRICT AS A WHOLE Government-wide Financial Analysis. The District's combined net position was $19,898,952 as of December 31, 2013. As mentioned earlier, net position may serve over time as a useful indicator of a government’s financial position. The condensed statement of net position as of December 31, 2013 was as follows:

Net Position

Governmental Activities Increase 2012 2013 (Decrease)

Assets: Current and other assets $14,925,798 $16,519,793 $1,593,995 Capital assets, net 13,944,120 13,591,152 ( 352,968)

Total assets 28,869,918 30,110,945 1,241,027

Liabilities: Current and other liabilities 1,330,852 1,455,580 124,728 Long-term liabilities 9,480,899 8,756,413 ( 724,486)

Total liabilities 10,811,751 10,211,993 ( 599,758)

Net position: Net investment in capital assets 5,269,120 5,634,833 365,713 Restricted for debt service 1,519,168 1,664,173 145,005 Unrestricted 11,269,879 12,599,946 1,330,067

Total net position $18,058,167 $19,898,952 $ 1,840,785 A portion of the District's net position (28.3%) consists of its investment in capital assets (e.g., land, buildings, vehicles, and equipment) less any related debt used to acquire those assets that is still outstanding. The District uses these capital assets to provide services; consequently, these assets are not available for future spending. Although the District’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. Another portion of the District’s net position (8.4%) represents resources that are subject to constraints established by debt covenants or other legal requirements. The remaining balance (63.3%) is unrestricted and consists mainly of cash, investments and receivables which are used to meet the government’s ongoing obligations to its citizens.



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Governmental Activities. The District’s net position increased by $1,840,785 during the current fiscal year. The key elements of this increase are as follows:

Change in Net Position

Governmental Activities Increase 2012 2013 (Decrease)

Revenues: Program revenues:

Charges for services $11,578,850 $11,333,307 $ ( 245,543)Operating grants and contributions 42,721 21,516 ( 21,205)Capital grants and contributions 134,744 18,747 ( 115,997)

General revenues: Property taxes 10,811,780 11,361,016 549,236 Investment earnings 112,885 77,125 ( 35,760)Other income 17,767 38,620 20,853

Total revenues 22,698,747 22,850,331 151,584

Expenses: Public safety – EMS operations 20,076,026 20,617,507 541,481 Interest and other charges 411,450 392,039 ( 19,411)

Total expenses 20,487,476 21,009,546 522,070

Increase (decrease) in net position 2,211,271 1,840,785 ( 370,486)Net position, beginning of year 15,846,896 18,058,167 2,211,271 Net position, end of year $18,058,167 $19,898,952 $1,840,785

Total revenues in 2013 increased by 0.67%. This increase is negligible; however the District did receive more in property taxes due to the increase in its General Fund rate from $0.1312 to $0.1365 per $100 assessed valuation and the increase in its Debt Service rate from $0.0165 to $0.0200 per $100 assessed valuation. Total expenses in 2013 increased by 2.5%. Wages and benefits comprise 86% of EMS operations expenses and increased by $259,992 over 2012. This was primarily due to the increase in group insurance costs which amounted to $222,248. Governmental Funds. As mentioned earlier, the District is comprised entirely of governmental activities and thus, has no business-type activities. The focus of the District’s governmental funds is to provide information on short-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the District’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.



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At December 31, 2013, the District’s governmental funds reported combined ending fund balances of $13,590,995, an increase of $1,252,174 from prior year. Approximately 86% of this balance constitutes unassigned general fund balance, which is available for spending at the District’s discretion; 11% is restricted for debt service; and the remainder of the balance is nonspendable as a prepaid item. General Fund - The General Fund is the chief operating fund of the District. As of December 31, 2013, the unassigned fund balance of the general fund reached $11,661,190, while the total fund balance was $12,065,277. This is an increase of $1,009,132 compared to prior year’s total fund balance. As previously mentioned, the primary reason for this increase was due to the continued implementation of cost saving measures in an effort to build up reserves for future capital needs. As a measure of the General Fund’s liquidity, it may be useful to compare the unassigned fund balance to total fund expenditures. Unassigned fund balance represents 57.5% of total General Fund expenditures as compared to 53.5% in prior year. This is important as nearly half of the District’s revenue is provided from property taxes which are not received until the last month of the fiscal year. Debt Service Fund - The Debt Service Fund is used to account for property tax levies assessed specifically for the payment of general obligation bonds (i.e. principal, interest, and related costs). At December 31, 2013, the fund balance reached $1,525,718, an increase of $243,042 from prior year. This increase occurred primarily due to the increase in property taxes. GENERAL FUND BUDGETARY HIGHLIGHTS During 2013, General Fund expenditures were under budget by a total of $1,044,458 of which: 1) $647,999 was due to constrained spending of wages and benefits; and 2) $144,743 was due to the carryover of one ambulance conversion (i.e. capital expenditures) into 2014. General Fund revenues were under budget by $87,488 primarily due to call volume being lower than expected. Budget amendments totaling $168,938 resulted in an increase of budgeted expenditures during 2013. This was primarily due to a change in policy regarding the payment of paramedic sick time. CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets. At the end of the fiscal year 2013, the District had $13,591,152 invested in capital assets as shown in the following table. The total decrease in the District’s gross balance of capital assets for the current fiscal year was $269,674, netted against an increase in accumulated depreciation for the year of $83,294, resulting in a net decrease in capital assets of $352,968. More detailed information about the District’s capital assets can be found in section III. C. of the Notes to the Financial Statements.



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Capital Assets (shown net of depreciation)

Governmental Activities Increase 2012 2013 (Decrease) Land $ 5,034,023 $ 5,034,023 $ - Construction in process 340,938 63,109 ( 277,829) Buildings and improvements 5,817,653 5,521,769 ( 295,885) Vehicles and equipment 1,823,129 2,235,709 412,580 EMS/Communications equipment 599,801 450,502 ( 149,299) Other equipment 328,576 286,041 ( 42,535)

Total $13,944,120 $13,591,152 $ ( 352,968)

Long-term Debt. At year-end, the District had non-current liabilities of $8,756,413. Of this amount, $7,835,000 represents general obligation bonds and $800,094 represents accumulated sick leave.

Outstanding Debt

Governmental Activities Increase 2012 2013 (Decrease) General Obligation Bonds $ 8,675,000 $ 7,835,000 $ (840,000)Premium on bonds payable - 121,319 121,319 Accumulated sick leave 805,899 800,094 ( 5,805)

Total $ 9,480,899 $ 8,756,413 $ (724,486) The District’s total bonded debt decreased by $840,000 (10%) due to new bond issuance of $4,300,000 offset by $625,000 of debt service principal payments and debt of $4,515,000 defeased or refunded. The District’s bond rating as of the sale of the 2013 general obligation bonds was Aa1 by Moody’s Investors Service. Reasons cited included: (1) sizable tax base that benefits from its proximity to St. Louis; (2) healthy financial profile bolstered by conservative management practices; and (3) affordable debt levels with no immediate future borrowing expected. Missouri Constitution provides that the amount of bonds payable out of tax receipts shall not exceed 5% of the total assessed valuation of the taxable property of the District. The current debt limitation for the District is $346,736,880, which is in excess of the District’s outstanding general obligation debt. Additional information on the District’s long-term debt can be found in section III. D. of the Notes to the Financial Statements.



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ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES The following factors and indicators were taken into account when setting next year’s budget, rates and fees:

The District is subject to Missouri State Hancock Amendment. The amendment limits the rate of increase and the total amount of taxes on property which may be imposed in any year without voter approval. If the assessed valuation of property, excluding the value of new construction and improvements, increases by a larger percentage than the increase in the general price level from the previous year, the maximum authorized current levy must be reduced to yield the same gross revenue from existing property, adjusted for changes in the general price level, as could have been collected at the existing authorized levy on the prior assessed value. Conversely, if assessed valuation decreases, then the property tax rate may increase (up to the maximum levy allowed by law) in order to yield the same gross revenue from existing property. State law also dictates that the assessor shall annually assess all real property in the following manner: new assessed values shall be determined in each odd-numbered year; those same assessed values shall apply in the following even-numbered year, except for new construction and property improvements which shall be valued as though they had been completed in the preceding odd-numbered year. 2014 is not a re-assessment year for real property; however personal property values are expected to drop over 6%. Therefore, the District has budgeted an increase in the tax rate levy of $0.0014 with virtually no change in property tax revenues for 2014. The Hancock Amendment does not apply to taxes imposed for the payment of principal and interest on general obligation bonds (i.e. in the debt service fund). This tax rate is set based upon the availability of funds to meet debt service needs and is expected to remain at $0.0200 per $100 assessed valuation.

51% of the District’s general operating revenue is obtained from fees charged in connection with transporting patients. In setting fees, the District surveys rates of other ambulance districts to determine when rate increases are appropriate and to insure that current rates are reasonable. For 2014, there will be no increase in ambulance transport fees and the District anticipates only a 1% increase in emergency call volume. This change is not expected to have a significant impact on net ambulance fees for 2014.

The District plans to spend $746,270 for capital expenditures during 2014. The majority of this is comprised of the remount and replacement of ambulances.

In April, 2014, the District was successful in obtaining voter approval of an 11 cent property tax rate increase. As a result, nearly $7.7 million in additional revenues are expected to be generated during 2014. In addition to backfilling previously vacated positions which will result in additional wages and benefits of nearly $1 million, the District’s long range financial projections call for a significant portion of these funds to cover needed capital projects over the next several years.



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REQUESTS FOR INFORMATION This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the District's finances and to show the District's accountability for the money it receives. If you have questions about this report or need additional financial information, contact: Jill Kluesner, CPA Chief Financial Officer St. Charles County Ambulance District 4169 Old Mill Parkway St. Peters, Missouri 63376

Basic Financial Statements

Debt StatementGeneral Service of Net

Fund Fund Total Adjustments PositionASSETS

Cash and investments 7,571,089$ -$ 7,571,089$ -$ 7,571,089$ Property taxes receivable, net 4,420,781 1,466,930 5,887,711 - 5,887,711 Accounts receivable, net 2,145,754 - 2,145,754 - 2,145,754 Accounts receivable - other 77,429 80 77,509 - 77,509 Prepaid items 404,087 - 404,087 - 404,087 Due from other funds 183,733 - 183,733 (183,733) - Restricted assets:

Cash and investments - 433,643 433,643 - 433,643 Capital assets:

Non-depreciable - - - 5,097,132 5,097,132 Depreciable, net - - - 8,494,020 8,494,020

TOTAL ASSETS 14,802,873$ 1,900,653$ 16,703,526$ 13,407,419 30,110,945

LIABILITIESAccounts payable 298,202$ 10,800$ 309,002$ - 309,002 Due to other funds - 183,733 183,733 (183,733) - Accrued wages and benefits 987,703 - 987,703 - 987,703 Unearned revenue - tuition 116,928 - 116,928 - 116,928 Accrued interest payable - - - 41,947 41,947 Non-current liabilities:

Due within one year - - - 1,094,522 1,094,522 Due after one year - - - 7,661,891 7,661,891

TOTAL LIABILITIES 1,402,833 194,533 1,597,366 8,614,627 10,211,993

DEFERRED INFLOWS OF RESOURCESUnavailable revenue - property taxes 1,334,763 180,402 1,515,165 (1,515,165) -

FUND BALANCES / NET POSITIONNonspendable - Prepaid items 404,087 - 404,087 (404,087) - Restricted - General obligation debt - 1,525,718 1,525,718 (1,525,718) - Unassigned 11,661,190 - 11,661,190 (11,661,190) -

TOTAL FUND BALANCES 12,065,277 1,525,718 13,590,995 (13,590,995) -

TOTAL LIABILITIES ANDFUND BALANCES 14,802,873$ 1,900,653$ 16,703,526$

Net Position:Net investment in capital assets 5,634,833 5,634,833 Restricted for debt service 1,664,173 1,664,173 Unrestricted 12,599,946 12,599,946

TOTAL NET POSITION 19,898,952$ 19,898,952$

ST. CHARLES COUNTY AMBULANCE DISTRICTGovernmental Funds Balance Sheet/

Statement of Net PositionDecember 31, 2013

The accompanying notes are an integral part of these financial statements.

11

Amounts reported for governmental activities in the Statement of Net Position are different because:

Total Fund Balances - Governmental Funds 13,590,995$

Capital assets used in governmental activities are not financial resourcesand, therefore, are not reported in the governmental funds. The cost of theassets ($21,796,916) is shown net of accumulated depreciation ($8,205,764). 13,591,152

Interest payable recorded in the Statement of Net Position does not requirethe use of current financial resources and, therefore, is not reportedas expenditures in the governmental funds. (41,947)

Property taxes not collected in the current period are not available to paycurrent expenditures and, therefore, are not reported as revenues inthe governmental funds. 1,515,165

Bond premiums are amortized in the governmental activities, but wererecognized in full in the governmental funds. (121,319)

Long-term liabilities, including bonds payable ($7,835,000) and accumulatedsick leave ($800,094) are not due and payable in the current period andtherefore, are not reported in the governmental funds. (8,635,094)

Net position - governmental activities 19,898,952$

ST. CHARLES COUNTY AMBULANCE DISTRICTReconciliation of the Governmental Funds Balance Sheet

to the Statement of Net PositionAs of December 31, 2013


12

DebtGeneral Service Statement

Fund Fund Total Adjustments of ActivitiesEXPENDITURES/EXPENSES:

Public safety - EMS operations 19,757,042$ -$ 19,757,042$ 860,465$ 20,617,507$Capital outlay 528,744 - 528,744 (528,744) - Debt service: Principal - 625,000 625,000 (625,000) - Interest and other charges - 296,523 296,523 33,556 330,079

Refunding bond issuance costs - 61,960 61,960 61,960 TOTAL EXPENDITURES / EXPENSES 20,285,786 983,483 21,269,269 (259,723) 21,009,546

PROGRAM REVENUESCharges for services 11,333,307 - 11,333,307 - 11,333,307 Operating grants and contributions 21,516 - 21,516 - 21,516 Capital grants and contributions 18,747 - 18,747 - 18,747

TOTAL PROGRAM REVENUES 11,373,570 - 11,373,570 - 11,373,570

NET PROGRAM EXPENSE 9,635,976

GENERAL REVENUES:Property taxes 9,800,154 1,404,399 11,204,553 156,463 11,361,016 Investment earnings 67,132 9,993 77,125 - 77,125 Other 38,620 - 38,620 - 38,620

TOTAL GENERAL REVENUES 9,905,906 1,414,392 11,320,298 156,463 11,476,761

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 993,690 430,909 1,424,599 (1,424,599) -

OTHER FINANCING SOURCES (USES):Proceeds from insurance 15,442 15,442 (15,442) Refunding bonds issued - 4,300,000 4,300,000 (4,300,000) - Premium on refunding bonds issued - 121,319 121,319 (121,319) - Payment to refunded bond escrow agent - (4,609,186) (4,609,186) 4,609,186 -

TOTAL OTHER FINANCING SOURCES (USES) 15,442 (187,867) (172,425) 172,425 -

CHANGE IN FUND BALANCE 1,009,132 243,042 1,252,174 (1,252,174) -

CHANGE IN NET POSITION - - - 1,840,785 1,840,785

FUND BALANCE / NET POSITION:Beginning of the year, as previously stated 10,867,344 1,471,477 12,338,821 5,719,346 18,058,167 Prior period adjustment - tax allocation 188,801 (188,801) - - - Beginning of the year, as restated 11,056,145 1,282,676 12,338,821 5,719,346 18,058,167 End of the year 12,065,277$ 1,525,718$ 13,590,995$ 6,307,957$ 19,898,952$

ST. CHARLES COUNTY AMBULANCE DISTRICTGovernmental Funds Statement of Revenues, Expenditures and

Changes in Fund Balance / Statement of ActivitiesFor the Year Ended December 31, 2013


13

Amounts reported for governmental activities in the Statement of Activities are different because:

Change in fund balance-total governmental funds 1,252,174$

The acquisition of capital assets requires the use of current financial resources in the fund statements, but has no effect on the government-wide statements. 528,744

The cost of capital assets is allocated over their estimated useful lives and is reported as

depreciation in the government-wide statements, but is not recorded in the fund statements. (881,712)

The issuance of long-term debt provides current financial resources in the fund statements,but has no effect on net position. (4,300,000)

Repayment of bond principal in an advance refunding uses current financial resources in the fund statements, but reduces long-term liabilities in the government-wide statements. 4,515,000

Repayment of bond principal is an expenditure in the fund statements, but the repayment reduces long-term liabilities in the government-wide statements. 625,000

Bond premiums are recorded as interest income in the fund statements, but are amortizedover the life of the bonds in the statement of activities. (121,319)

Some expenses reported in the government-wide statements do not require the use of current financial resources and, therefore, are not reported as expenditures in fund statements.

Accrued interest payable 60,630 Compensated absences 5,805

Deferred property taxes of the prior year received in the current year are recognizedin prior year government-wide statements. 156,463

Change in net position of governmental activitie 1,840,785$

For the Year Ended December 31, 2013

ST. CHARLES COUNTY AMBULANCE DISTRICTReconciliation of the Governmental Funds Statement ofRevenues, Expenditures, and Changes in Fund Balance

to the Statement of Activities


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VARIANCE WITHFINAL BUDGET

POSITIVEORIGINAL FINAL ACTUAL (NEGATIVE)

OPERATING REVENUESProperty Taxes 9,548,000$ 9,548,000$ 9,800,154$ 252,154$ Ambulance fees (net) 11,275,710 11,275,710 10,894,723 (380,987) Education and training fees 440,015 440,015 438,584 (1,431) Investment income 50,000 50,000 67,132 17,132 Miscellaneous 53,239 53,239 78,883 25,644

TOTAL REVENUES 21,366,964 21,366,964 21,279,476 (87,488)

EXPENDITURESPUBLIC SAFETY - CURRENT:

Wages and Benefits:Wages 12,864,976 12,979,776 12,571,656 408,120 Payroll taxes 985,555 995,611 950,794 44,817 Group insurance 2,438,600 2,438,600 2,429,998 8,602 Retirement plans 1,361,158 1,390,953 1,331,926 59,027 Workers compensation insurance 225,000 225,000 223,079 1,921 Uniforms 95,820 95,820 73,359 22,461 Miscellaneous 187,260 187,260 84,209 103,051

Total Wages and Benefits 18,158,369 18,313,020 17,665,021 647,999

Property and Housing:Rent 2,400 2,400 2,400 - Repairs and maintenance 62,275 62,275 56,442 5,833 Supplies 37,000 37,000 33,452 3,548 Utilities 232,052 232,052 229,103 2,949 Contingency 3,400 3,400 346 3,054

Total Property and Housing 337,127 337,127 321,743 15,384

EMS Operations:Cellular telephone / pagers 27,530 27,530 24,247 3,283 Laundry services 7,600 7,600 7,157 443 Medical supplies 237,100 237,100 230,619 6,481 Miscellaneous 12,000 12,000 2,484 9,516 Oxygen services 9,675 9,675 9,096 579 Equipment repairs and replacement 128,345 128,345 83,870 44,475 Safety apparel 1,900 1,900 1,135 765 Subcontract ambulance service - - 460 (460) Contingency 4,250 4,250 - 4,250

Total EMS Operations 428,400 428,400 359,068 69,332

Vehicle Operations:Fuel 336,960 336,960 278,811 58,149 Repairs and maintenance 42,400 42,400 65,663 (23,263) Vehicle parts and supplies 95,500 95,500 81,751 Tools 2,500 2,500 919 1,581 Miscellaneous 8,020 8,020 5,410 2,610 Contingency 7,290 7,290 - 7,290

Total Vehicle Operations 492,670 492,670 432,554 60,116

ST. CHARLES COUNTY AMBULANCE DISTRICTStatement of Revenues, Expenditures and Changes in Fund Balance -

Budget and Actual - General FundFor the Year Ended December 31, 2013

BUDGET


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ST. CHARLES COUNTY AMBULANCE DISTRICTStatement of Revenues, Expenditures and Changes in Fund Balance -

Budget and Actual - General FundFor the Year Ended December 31, 2013

BUDGET

Education and Training:Supplies 9,522$ 9,522$ 7,280$ 2,242$ Books, videos and software 62,211 62,211 30,772 31,439 Course administration fees 22,024 22,024 16,598 5,426 Subcontractor and other fees 10,623 10,623 24,665 (14,042) Miscellaneous 4,165 4,165 2,931 1,234 Scholarships 2,000 2,000 2,000 - Contingency 970 970 - 970

Total Education and Training 111,515 111,515 84,246 27,269

Public Education:Newsletters, surveys and other 85,000 85,000 65,679 19,321 Public relations and community education 16,120 16,120 18,571 (2,451)

Total Public Education 101,120 101,120 84,250 16,870

General and Administrative:Insurance 190,000 190,000 188,639 1,361 Election expense 190,000 190,000 154,174 35,826 Board member expenses 19,500 19,500 15,276 4,224 Public notices / advertising 2,060 2,060 1,324 736 Professional fees 260,125 260,125 247,263 12,862 Postage and delivery 32,660 32,660 36,162 (3,502) Printing 5,150 5,150 4,837 313 Office supplies and equipment 18,000 18,000 15,464 2,536 Computer hardware and software 123,500 123,500 124,536 (1,036) Business meetings 3,000 3,000 2,620 380 Dues and memberships 15,450 15,450 17,610 (2,160) Subscriptions and publications 2,180 2,180 890 1,290 Miscellaneous 2,580 2,580 1,365 1,215 Contingency 8,700 8,700 - 8,700

Total General and Administrative 872,905 872,905 810,160 62,745

TOTAL CURRENT EXPENDITURES 20,502,106 20,656,757 19,757,042 899,715

Capital outlay 659,200 673,487 528,744 144,743 TOTAL EXPENDITURES 21,161,306 21,330,244 20,285,786 1,044,458

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 205,658 36,720 993,690 956,970

OTHER FINANCING SOURCES:Proceeds from insurance - - 15,442 15,442

TOTAL OTHER FINANCING SOURCES - - 15,442 15,442

CHANGE IN FUND BALANCE 205,658$ 36,720$ 1,009,132 972,412$

FUND BALANCE:Beginning of year, as previously stated 10,867,344 Prior period adjustment 188,801 Beginning of year, as restated 11,056,145

FUND BALANCE - END OF YEAR 12,065,277$

- Continued -


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ST. CHARLES COUNTY AMBULANCE DISTRICT Notes to the Basic Financial Statements

December 31, 2013

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I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements of the District have been prepared in accordance with Generally Accepted Accounting Principles (GAAP) in the United States. GAAP statements include all relevant Governmental Standards Board (GASB) pronouncements. The GASB is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The significant accounting policies applied by the District in the preparation of the accompanying financial statements are summarized below:

A. REPORTING ENTITY

St. Charles County Ambulance District was formed in 1974 to provide ambulance service throughout St. Charles County. The District has six elected board members. The District’s financial statements include all accounts that are controlled by the Board of Directors. In evaluating the District as a reporting entity, management has addressed the criteria of component units for which the District may or may not be financially accountable and, as such, should be included within the District’s financial statements. As a result, there are no component units. The District is a stand-alone special purpose government and has included all significant activities in the government-wide financial statements.

B. BASIC FINANCIAL STATEMENTS Basic financial statements consist of the following:

Government-wide financial statements Fund financial statements Notes to the financial statements

Government-wide Financial Statements - The reporting model includes financial statements prepared using full accrual accounting for all the District’s activities. This approach includes not just current assets and liabilities, but also capital and other long-term assets as well as long-term liabilities. Accrual accounting also reports all of the revenues and costs of providing services each year, not just those received or paid in the current year or soon thereafter. Government-wide Financial Statements include the following:

Statement of Net Position -The Statement of Net Position is designed to display the financial position of the Primary Government. As a general rule, all interfund activity has been eliminated. The District reports capital assets in the government-wide Statement of Net Position and reports depreciation expense in the Statement of Activities. The Net Position of the District are broken down into three categories 1) investment in capital assets; 2) restricted; and 3) unrestricted.

ST. CHARLES COUNTY AMBULANCE DISTRICT Notes to the Basic Financial Statements (continued)

December 31, 2013

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I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued B. BASIC FINANCIAL STATEMENTS - continued

Statement of Activities - The Statement of Activities reports all revenues and the cost of providing services under the accrual basis of accounting. It displays expenses and revenues in a format that focuses on the cost of each function. The expense of individual functions is compared to the revenue generated directly by the function. Separate fund based financial statements are provided for governmental funds. Major individual governmental funds are reported as separate columns in the fund financial statements. The major governmental funds are the General Fund and the Debt Service Fund.

C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING AND FINANCIAL

STATEMENT PRESENTATION The government-wide financial statements (i.e. the Statement of Net Position and the Statement of Activities) are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned. Property tax revenues are recorded in the period for which they are levied. Ambulance services and training fees are recorded at the time of service, net of allowances for uncollectible amounts. Interest income is recorded as it is earned since it is measurable and available. Other income is recorded as revenue when received in cash because it is generally not measurable until actually received. Expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Governmental funds financial statements are reported using the current financial resources measurement focus and the modified-accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. In general, the District considers revenues available if they are collected within 180 days after year-end, except for property taxes, which the District considers available if they are collected within 60 days after year-end. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Expenditures are recorded when the related fund liability is incurred, except for unmatured interest on general long-term debt and certain compensated absences, which are recognized when payment is due.

The District reports deferred inflows of resources on its balance sheet. Deferred inflows of resources arise when potential revenue does not meet both the “measurable” and “available” criteria for recognition in the current period. Unearned revenues also arise when resources are received by the District before it has a legal claim to them. In subsequent periods, when both revenue recognition criteria are met, or when the District has a legal claim to the resources, the liability for unearned revenue is removed from the balance sheet and revenue is recognized.


December 31, 2013

19

I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING AND FINANCIAL

STATEMENT PRESENTATION BASIC FINANCIAL STATEMENTS - continued The accounts of the District are organized on the basis of funds. A fund is an independent fiscal

and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance related legal and contractual provisions. The District reports the following major governmental funds:

The General Fund - The District’s primary operating fund, which accounts for all the financial resources and the legally authorized activities of the District except those required to be accounted for in other specialized funds. The Debt Service Fund - The District uses this fund to account for property tax levies assessed specifically for the payment of general obligation bonds (i.e. principal, interest, and related costs).

D. ASSETS, LIABILITIES, NET ASSETS OR FUND BALANCE

1. Cash and Investments The District considers cash on hand, demand deposits and short-term highly liquid

investments with a maturity of three months or less, when purchased, to be cash and cash equivalents. The District’s investments are carried at fair value. Fair value is based on quoted market prices. Changes in the fair value of investments are recognized as revenue. Interest income on restricted cash and investments is credited directly to the related fund.

2. Receivables All accounts and property tax receivables are shown net of an allowance for uncollectible

accounts. 3. Interfund Receivables/Payables During the course of operations, transactions may occur between individual funds. These

transactions are short-term in nature and are planned to be eliminated within 60 days. These short-term interfund receivables/payables have been classified as “due to/from other funds” in the fund financial statements and have been eliminated in the government-wide financial statements.


December 31, 2013

20

I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued

D. ASSETS, LIABILITIES, NET POSITION OR FUND BALANCE - continued 4. Prepaid Items Certain payments to vendors reflect costs applicable to future accounting periods and are

recorded as prepaid items under the consumption method in both Government-wide Statements and Fund Financial Statements.

5. Capital Assets Capital assets are reported in the government-wide financial statements at historical cost.

Donated capital assets are recorded at estimated fair market value at the date of donation. Capital assets are defined by the District as assets with an initial individual cost of $5,000 or more and an estimated useful life in excess of one year. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives is not capitalized.

Capital assets of the District are depreciated using a straight-line method over the following

estimated useful lives:

Major Group Life Buildings and Improvements 30 years Vehicles & Equipment 5 - 15 years EMS/Communications Equipment 7 - 10 years Computer Hardware and Software 5 - 7 years Other Equipment 5 - 7 years

6. Lease Agreements State law prohibits the District from entering into a lease which extends beyond one year;

therefore, there are no minimum future rental payments in excess of one year.


December 31, 2013

21


D. ASSETS, LIABILITIES, NET POSITION OR FUND BALANCE - continued 7. Long - term Obligations In the government-wide financial statements, long-term debt and other long-term obligations

are reported as liabilities in the applicable governmental activities. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount.

In the fund financial statements, bond premiums and discounts, as well as bond issuance

costs, are recognized when incurred and not deferred. The face amount of debt issued, as well as premiums and discounts received on debt issuances, are reported as other financing sources and uses. Issuance cost, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

8. Net Position and Fund Equity In government-wide financial statements net position is reported in three categories: net

investment in capital assets; restricted; and unrestricted. Net investment in capital assets represents capital assets less accumulated depreciation less outstanding principal on related debt. Net investment in capital assets does not include the unspent proceeds of capital debt. Restricted net position represents the net position restricted by parties outside of the District (such as creditors, grantors, contributors, laws and regulations of other governments) and include unspent proceeds of bonds issued to acquire or construct capital assets. All remaining net position is considered unrestricted.

Fund Balance Classification - The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the District is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. The classifications used in the governmental fund financial statements are as follows:

Nonspendable - Resources which cannot be spent because they are either a) not in spendable form or; b) legally or contractually required to be maintained intact. Restricted - Resources with constraints placed on the use of resources are either a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments; or b) imposed by law through constitutional provisions or enabling legislation. Committed - Resources which are subject to limitations imposed by a majority vote of the Board of Directors, and that remain binding unless removed in the same manner.


December 31, 2013

22


D. ASSETS, LIABILITIES, NET POSITION OR FUND BALANCE - continued 8. Net Position and Fund Equity - continued

Assigned - Resources neither restricted nor committed for which the District has a stated intended use as established by the Board of Directors or the Chief Executive Officer.

Unassigned - Resources which cannot be properly classified in one of the other four categories. The General Fund is the only fund that reports a positive unassigned fund balance amount. Unassigned balances also include negative balances in the governmental funds reporting resources restricted for specific programs.

The District would typically use restricted fund balances first, followed by committed resources and assigned resources, as appropriate opportunities arise, but reserves the right to selectively spend unassigned resources first.

9. Program Revenues Program revenues are comprised of charges for services and capital grants and contributions.

Charges for services include fees charged for ambulance transport services as well as other fees such as training fees. All program revenues reduce cost of the District’s sole function of providing emergency and non-emergency medical services.

10. Use of Estimates The preparation of financial statements in accordance with generally accepted accounting

principles requires management to make estimates that affect amounts reported in the financial statements during the reporting period. Actual results may vary from such estimates.


December 31, 2013

23

II. STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY A. BUDGETARY INFORMATION

Budgets are prepared using the modified-accrual basis of accounting. Annual budgets are adopted for all governmental funds. The District maintains budgetary controls to ensure compliance with legal provisions embodied in the appropriated budget approved by the District’s Board of Directors. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is at the fund level. The District follows the procedures outlined below in establishing the budgetary data reflected in the financial statements: The Chief Financial Officer presents to the Board a proposed operating budget for the General and Debt Service Funds for the fiscal year commencing January 1st. The operating budgets include proposed expenditures and means of financing them. The District holds public hearings and a final budget must be prepared and adopted no later than December 31 of the preceding year. Budget revisions are approved by the Board as needed throughout the year. All appropriations lapse at year end. 1. Excess of Expenditures over Appropriations For the year ended December 31, 2013, expenditures exceeded appropriation in the Debt

Service Fund due to the defeasance of $4,515,000 in general obligation debt which was not originally planned during budget preparation. The Board approved the advance refunding transaction which included bond issuance costs of $61,960 and a cash contribution of $250,000; however, no formal budget amendment was presented for approval. Actual debt service expenditures exceeded appropriations by $58,483 as a result of this transaction.


December 31, 2013

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III. DETAILED NOTES FOR ALL FUNDS

A. CASH AND INVESTMENTS

The District maintains separate accountability by fund for cash and investment accounts. Deposits with financial institutions include bank demand deposits. The total book balance at December 31, 2013 was $8,004,732, and the total bank balance was $8,105,493. The entire bank balance was covered by federal depository insurance or collateralized with securities held by pledging financial institutions in the District’s name. At December 31, 2013, the District’s cash and investments are comprised of the following: Cash on hand $ 248 Deposits with financial institutions 8,004,484 $ 8,004,732 Interest Rate Risk - As a means of managing exposure to fair value loss arising from increasing interest rates, the District’s governmental funds investment policies limit maturities to 12 months or less. The District held no investments subject to interest rate risk at December 31, 2013. Credit risk - In accordance with District policy, the District is authorized to invest funds not immediately needed for the purposes to which the funds are applicable, in obligations of the United States Treasury, United States Government Agencies and Instrumentalities, Repurchase Agreements, and Certificates of Deposit. Financial institutions are required to fully collateralize deposits with federal depository insurance and/or securities pledged to the District.

B. PROPERTY TAX

The District’s property tax is levied by September 1 of each year on the assessed value listed as of the prior January 1 for all real and personal property located in the District. Taxes are payable by December 31st following the levy date, and a lien is placed on the property as of January 1st if the taxes are not paid by the due date. Assessed values are established by the St. Charles County Assessor subject to review by the Board of Equalization. The assessed value for property located in the District as of December 31, 2012 was $7,060,923,238. The District’s tax rate was levied at $0.1365 and $0.0200 per $100 of assessed valuation for the General Fund and the Debt Service Fund, respectively.


December 31, 2013

25

III. DETAILED NOTES FOR ALL FUNDS - continued

C. CAPITAL ASSETS

Depreciation expense was charged to functions/programs of the Primary Government as

follows:

Governmental Activities > Public Safety $881,712

Capital asset activity for the primary government for the year ended December 31, 2013 is as follows:

BALANCE, BALANCE,

BEGINNING END OF

Governmental activities: OF YEAR_ ADDITIONS DELETIONS YEAR_ _

Capital assets, not being depreciated:

Land $ 5,034,023 $ - $ - $ 5,034,023

Construction In Process 340,938 63,109 (340,938) 63,109

Total capital assets,

not being depreciated 5,374,961 63,109 (340,938) 5,097,132

Capital assets, being depreciated:

Buildings and Improvements 9,430,781 - - 9,430,781

Vehicles and Equipment 5,047,385 792,286 (798,418) 5,041,253

Computer Equipment 458,667 - - 458,667

EMS/Communications Equipment 1,407,646 - - 1,407,646

Other Equipment 347,150 14,287 - 361,437

Total capital assets,

being depreciated 16,691,629 806,573 (798,418) 16,699,784

Less accumulated depreciation for:

Buildings and Improvements (3,613,128) (295,885) - (3,909,013)

Vehicles and Equipment (3,224,256) (379,706) 798,418 (2,805,544)

Computer Equipment ( 330,597) ( 22,557) - ( 353,154)

EMS/Communications Equipment ( 807,845) (149,299) - ( 957,144)

Other Equipment ( 146,644) ( 34,265) - ( 180,909)

Total accumulated depreciation (8,122,470) (881,712) 798,418 (8,205,764)

Total capital assets being

depreciated, net 8,569,159 ( 75,139) - 8,494,020

Total governmental activities $ 13,944,120 $ ( 12,030) $ (340,938) $ 13,591,152


December 31, 2013

26


D. LONG-TERM DEBT 1. General Obligation Bonds

General Obligation Bonds are supported by a pledge of the full faith and credit of the District. These bonds were issued for the purpose of acquiring land, constructing and furnishing new ambulance stations, renovating, improving and furnishing existing ambulance stations, acquiring ambulances and other vehicles, and acquiring and installing medical, communication and other equipment. The principal of and interest on the general obligation bonds are payable from ad valorem property taxes which may be levied without limitation as to rate or amount on all taxable, tangible property within the District. These funds are accumulated in the Debt Service Fund to make future principal and interest payments.

On November 13, 2013, the District authorized the issuance of General Obligation Bonds

totaling $4,300,000, of which funds were applied to the refunding of $4,515,000 in outstanding principal of its remaining General Obligation Bonds - Series 2005 in order to take advantage of reduced interest rates. The Series 2005 Bonds were defeased on December 3, 2013 resulting in a savings of $523,379 in debt service payments and an economic gain (difference between present values of the debt service payments on the old and new debt) of $453,792.

On December 31, 2013, the outstanding principal on the General Obligation Bonds consists

of the following:

General Obligation Bonds - Series 2008 $2,365,000

Interest rate - 3.10% to 4.05% Matures - March, 2025 Annual payments range from $239,660 to $255,063

General Obligation Refunding Bonds - Series 2012 $1,170,000 Interest rate – 0.35% to 1.7% Matures - September, 2022 Annual payments range from $133,270 to $141,723

General Obligation Refunding Bonds - Series 2013 $4,300,000

Interest rate – 2.0% to 3.0% Matures - March, 2024 Annual payments range from $167,063 to $470,136


December 31, 2013

27


D. LONG-TERM DEBT - continued The annual debt service payments are as follows:

YEAR PRINCIPAL INTEREST TOTAL

2014 $ 680,000 $ 171,726 $ 851,726 2015 665,000 181,983 846,983 2016 685,000 164,083 849,083 2017 700,000 145,521 845,521 2018 715,000 128,313 843,313 2019 - 2023 3,735,000 367,253 4,102,253 2024 - 2025 655,000 22,049 677,049 TOTAL $7,835,000 $1,180,928 $ 9,015,928

2. Compensated Absences The District grants sick leave to all employees. Sick leave days are earned at various rates,

depending on the employee’s job classification and the amount of sick leave already accumulated by the employee. Full-time employees are paid 100% of their accrued leave upon termination provided they give two weeks notice. Accumulated sick leave is paid from the General Fund.

3. Summary of Changes in Long-Term Debt The following is a summary of changes in long-term debt for governmental activities:

DUE BALANCE, BALANCE, WITHIN BEGINNING END ONE OF YEAR _ ADDITIONS REDUCTIONS OF YEAR _ YEAR __ General Obligation Bonds $ 8,675,000 $ 4,300,000 $ (5,140,000) $ 7,835,000 $ 680,000 Premium on bonds - 121,319 - 121,319 11,029 Accumulated sick leave 805,899 617,743 ( 623,548) 800,094 403,493

Total $ 9,480,899 $ 5,039,062 $ (5,763,548) $ 8,756,413 $ 1,094,522


December 31, 2013

28


E. INTERFUND ACTIVITY

Individual fund interfund advances as of December 31, 2013 are as follows:

Due From Due To

Debt Service Fund $ - $ 183,733General Fund 183,733 -

The outstanding balances between funds occur as a result of property taxes being received for multiple funds in a single transaction from the county collector and therefore, must be paid to the proper fund. All interfund balances are expected to be repaid within one year.

IV. OTHER INFORMATION A. QUALIFIED RETIREMENT PLAN

The District administers a single-employer defined contribution plan (“St. Charles County Ambulance District Retirement Plan”) established in accordance with Internal Revenue Code Section 401(a). The Plan covers all employees who have completed 1,000 hours of service during the Plan Year. The Plan provides retirement benefits in return for services rendered, provides an individual account for each participant and specifies how contributions to the individual’s account are to be determined instead of specifying the amount of benefits the individual is to receive. Under a defined contribution plan, the benefits a participant will receive depend solely on the amount contributed to the participant’s account and the returns earned on investments of the contributions. The District’s Board of Directors has the authority to amend the plan. The District pays for the full cost of the Plan by contributing 10% of eligible employees’ annual compensation. Participants are not allowed to contribute to the Plan. Participants become 100% vested after five years. The District contributed $1,248,862 to the Plan during 2013 which covered a total of 166 eligible employees.

B. DEFERRED COMPENSATION PLAN The District offers its employees a deferred compensation plan created in accordance with

Internal Revenue Code Section 457. The Plan, available to all full-time employees, permits them to defer a portion of their salary until future years. The District makes no contribution to the Plan. Each participant directs the investments in their respective accounts. The deferred compensation is not available to employees until termination, retirement, death, or unforeseeable emergency. The assets of the plan are held in trust for the exclusive benefit of the plan participants and their beneficiaries and are not available to the creditors of the District. For this reason, the assets and related liabilities of the plan are not included in the accompanying financial statements.


December 31, 2013

29

IV. OTHER INFORMATION - continued C. HEALTHCARE REIMBURSEMENT ACCOUNT

The District offers its full-time employees a Healthcare Reimbursement Account established in accordance with Internal Revenue Code Section 501(c)(9), pursuant to which the assets of the Plan are held in trust for the exclusive benefit of the plan participants and their dependents and are not available to the creditors of the District. The assets in the participant’s account are not available until the participant reaches retirement age and has terminated and can only be used for certain medical expenses and health insurance premiums. The Plan provides an individual account for each participant and specifies how contributions to the individual’s account are to be determined instead of specifying the amount of benefits the individual is to receive. Under the plan, the benefits a participant will receive depend solely on the amount contributed to the participant’s account and the returns earned on investments of the contributions. The District pays for the full cost of the Plan by contributing an amount determined each year by motion of the Board. Participants are not allowed to contribute to the Plan. Each participant directs the investments in their respective accounts. The District contributed $83,064 to the Plan during 2013.

D. RISK MANAGEMENT

The District is exposed to various risks of loss related to tort; theft of, damage to, and

destruction of assets; errors and omissions; and natural disasters. The District, through its general fund, purchases commercial insurance. Deductibles are set at $1,000 - $25,000 per occurrence. Settled claims have not exceeded commercial coverage in any fiscal year.

The District is also exposed to risks of loss related to injuries to employees. The District

purchases its workers compensation insurance from Missouri Employers Mutual Insurance, a commercial workers compensation carrier. Settled claims have not exceeded commercial coverage.

The District sponsors a Supplemental Health Plan pursuant to Internal Revenue Code Section 105 for the benefit of its full-time employees. The Plan provides for District-paid cash reimbursements of certain health care expenses incurred by eligible employees and their covered dependents. The maximum benefit that may be paid on behalf of any eligible employee in one

year is $2,500 per covered person or $5,000 per family. The District has purchased commercial insurance to cover claims over these amounts. In general, only charges applied to the employee’s deductible for medical services received from a participating provider are eligible for reimbursement. During 2013, the District paid and accrued claims totaling $174,264. This represents approximately 25% of the District’s aggregate risk.


December 31, 2013

30

IV. OTHER INFORMATION - continued E. SUBSEQUENT EVENTS

In preparing the financial statements, management has evaluated events and transactions for potential recognition or disclosure through the date of the Independent Auditors’ Report. The District’s labor agreement with IAFF, Local 2665 expiring January 4, 2013 was subsequently extended with no changes through January 2, 2015. The District’s labor agreement with Teamsters, Local 618 expiring January 4, 2013 was subsequently extended based on the terms of the agreement until such time as a new agreement is ratified. During 2013, the District entered into a Solar Lease and Easement Agreement whereby the District would lease a solar system for an initial term of 20 years. The lease becomes effective upon installation of the solar panels at each District location. Solar panels are expected to be installed during 2014. Monthly lease payments are expected to be offset by lower utility bills. The District placed a ballot issue on the April, 2014 ballot asking the voters to consider an 11 cent property tax increase in order to remove cuts both in paramedic staffing and in the number of available ambulances, as well as reduce delays in response times to 911 calls. This ballot measure passed by a vote of 59% in favor and is expected to generate nearly $8 million in additional revenues during 2014.

F. PRIOR PERIOD ADJUSTMENT

In 2013, the District discovered that property tax payments received for the replacement of lost revenues due to the exemption of merchant’s and manufacturer’s tangible personal property are not calculated based on the District’s current tax rate but are instead calculated based on the assessed valuation of certain property which existed within the District as of January 1, 1985. Since 2004, the District had treated the replacement tax revenues similar to any other property tax received and allocated a portion to the General Fund and a portion to the Debt Service Fund based on the property tax rates set for each. Because these monies were not due to be paid to the Debt Service Fund, the District has recorded a prior period adjustment totaling $188,801 for taxes previously recognized as income in the Debt Service Fund which should have been recorded as income in the General Fund. The financial statements also reflect interfund activity for this amount which will be paid to the General Fund in 2014. This adjustment has no effect on Net Position.

Other Supplementary Information



OPERATING REVENUESTaxes 1,388,600$ 1,388,600$ 1,404,399$ 15,799$ Investment income 2,000 2,000 9,993 7,993

TOTAL REVENUES 1,390,600 1,390,600 1,414,392 23,792

EXPENDITURESDebt service:

Principal, interest and other charges 925,000 925,000 921,523 3,477 Refunding bond issuance costs - - 61,960 (61,960)

TOTAL EXPENDITURES 925,000 925,000 983,483 (58,483)

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 465,600 465,600 430,909 (34,691)

OTHER FINANCING SOURCES (USES)Refunding bonds issued - - 4,300,000 (4,300,000) Premium on refunding bonds issued - - 121,319 (121,319) Payment to refunded bond escrow agent - - (4,609,186) 4,609,186

TOTAL OTHER FINANCING SOURCES (USES) - - (187,867) 187,867

CHANGE IN FUND BALANCE 465,600$ 465,600$ 243,042 153,176$

FUND BALANCEBeginning of year, as previously stated 1,471,477 Prior period adjustment (188,801) Beginning of year, as restated 1,282,676

FUND BALANCE - END OF YEAR 1,525,718$

BUDGET

ST. CHARLES COUNTY AMBULANCE DISTRICTBudgetary Comparison Schedule

Debt Service FundFor the Year Ended December 31, 2013

31


INTRODUCTORY SECTION STATISTICAL SECTION

STATISTICAL SECTION

This part of the District’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information conveys about the District’s overall financial health.

PAGE Financial Trends 32 These schedules contain trend information to help the reader understand how the

District’s financial performance and well-being have changed over time. Revenue Capacity 36 These schedules contain information to help the reader assess the District’s most

significant local revenue source, the property tax. Debt Capacity 41 These schedules present information to help the reader assess the affordability of the

District’s current levels of outstanding debt and the District’s ability to issue additional debt in the future.

Demographic and Economic Information 45 These schedules offer demographic and economic indicators to help the reader

understand the environment within which the District’s financial activities take place. Operating Information 47 These schedules contain service and infrastructure data to help the reader understand

how the information in the District’s financial report relates to the services the District provides and the activities it performs.

Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year.

GOVERNMENTAL ACTIVITIES:

Year Net investment in capital assets

Restricted for debt service Unrestricted Total

2013 5,634,833$ 1,664,173$ 12,599,946$ 19,898,952$ 2012 5,269,120 1,519,168 11,269,879 18,058,167 2011 4,246,046 1,898,797 9,800,336 15,945,179 2010 4,261,942 2,081,066 7,887,018 14,230,026 2009 4,217,901 1,660,730 7,812,676 13,691,307 2008 1,880,979 2,623,613 11,288,979 15,793,571 2007 2,358,861 2,209,224 12,311,311 16,879,396 2006 2,362,693 2,174,065 11,345,131 15,881,889 2005 2,154,466 1,979,042 10,051,121 14,184,629 2004 2,312,271 1,664,908 9,214,989 13,192,168

ST. CHARLES COUNTY AMBULANCE DISTRICTNet Position by Component

Last Ten Fiscal Years

32

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

EXPENSES

Public safety-EMS Operations 11,946,883$ 13,572,385$ 14,988,670$ 16,950,547$ 19,129,722$ 20,480,982$ 21,278,962$ 19,777,898$ 20,076,026$ 20,617,507$ Interest and other charges 172,687 401,095 477,295 455,135 508,393 564,575 427,757 409,734 371,097 330,079 Refunding bond issuance costs - - - - - - - - 40,353 61,960 Total expenses 12,119,570 13,973,480 15,465,965 17,405,682 19,638,115 21,045,557 21,706,719 20,187,632 20,487,476 21,009,546

PROGRAM REVENUES

Charges for services:Ambulance fees 4,301,552 5,259,271 6,484,661 7,088,759 7,092,843 7,709,709 10,755,582 10,792,664 11,143,634 10,894,723 Other activities 47,820 52,620 160,427 313,134 304,289 374,106 395,832 436,421 435,216 438,584

Operating grants and contributions - - - - 12,640 23,412 27,234 32,608 42,721 21,516 Capital grants and contributions 20,000 50,780 10,000 119,945 - - - 90,628 134,744 18,747 Total program revenues 4,369,372 5,362,671 6,655,088 7,521,838 7,409,772 8,107,227 11,178,648 11,352,321 11,756,315 11,373,570

NET PROGRAM EXPENSE (7,750,198) (8,610,809) (8,810,877) (9,883,844) (12,228,343) (12,938,330) (10,528,071) (8,835,311) (8,731,161) (9,635,976)

GENERAL REVENUES ANDOTHER CHANGES IN NET POSITION:

Property taxes 8,908,071 9,200,863 9,655,636 10,079,565 10,729,968 10,627,290 10,895,078 10,398,677 10,811,780 11,361,016 Investment earnings 126,803 402,407 797,531 772,934 373,276 156,205 103,478 84,137 112,885 77,125 Other revenue - - 54,970 28,852 39,274 52,571 68,234 67,650 17,767 38,620 Total general revenues 9,034,874 9,603,270 10,508,137 10,881,351 11,142,518 10,836,066 11,066,790 10,550,464 10,942,432 11,476,761

CHANGE IN NET POSITION 1,284,676$ 992,461$ 1,697,260$ 997,507$ (1,085,825)$ (2,102,264)$ 538,719$ 1,715,153$ 2,211,271$ 1,840,785$


ST. CHARLES COUNTY AMBULANCE DISTRICTChanges in Net PositionLast Ten Fiscal Years

(accrual basis of accounting)

33

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

GENERAL FUND:Nonspendable:

Prepaid items 302,195$ 195,696$ 254,435$ 152,545$ 176,350$ 314,205$ 62,438$ 132,372$ 152,625$ 404,087$ Unassigned 9,008,478 9,918,756 11,202,345 12,117,849 11,116,879 7,470,723 7,745,696 9,287,050 10,714,719 11,661,190

Total general fund 9,310,673$ 10,114,452$ 11,456,780$ 12,270,394$ 11,293,229$ 7,784,928$ 7,808,134$ 9,419,422$ 10,867,344$ 12,065,277$

ALL OTHERGOVERNMENTAL FUNDS:

Nonspendable:Prepaid items 20,000$ 10,000$ -$ -$ -$ -$ -$ -$ -$ -$

Restricted:Capital Projects 1,540,162 6,809,483 5,317,162 3,427,473 734,468 - - - - - Debt Service 1,640,294 1,999,068 2,195,657 2,201,745 2,590,953 1,591,411 2,080,571 1,907,625 1,471,477 1,525,718

Total all other governmental funds 3,200,456$ 8,818,551$ 7,512,819$ 5,629,218$ 3,325,421$ 1,591,411$ 2,080,571$ 1,907,625$ 1,471,477$ 1,525,718$

ST. CHARLES COUNTY AMBULANCE DISTRICTFund Balances, Governmental Funds

Last Ten Fiscal Years(modified accrual basis of accounting)

34

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

REVENUESProperty taxes 8,440,745$ 9,107,710$ 9,695,223$ 9,822,384$ 10,638,432$ 10,512,755$ 10,871,817$ 10,159,025$ 10,700,138$ 11,204,553$ Charges for services 4,349,372 5,311,891 6,645,088 7,401,893 7,397,132 8,083,815 11,151,414 11,229,085 11,578,850 11,333,307 Investment earnings 123,796 399,401 771,697 763,100 399,925 153,199 100,472 81,131 81,096 77,125 Other revenues - - 54,970 28,852 39,274 52,571 68,234 67,650 17,767 38,620 Operating grants and contributions - - - - 12,640 23,412 27,234 32,608 42,721 21,516 Capital grants and contributions 20,000 50,780 10,000 119,945 - - - 90,628 134,744 18,747

TOTAL REVENUES 12,933,913 14,869,782 17,176,978 18,136,174 18,487,403 18,825,752 22,219,171 21,660,127 22,555,316 22,693,868

EXPENDITURESPublic Safety - EMS operations 11,205,723 12,578,204 14,054,548 15,674,551 17,844,821 19,413,513 20,316,690 19,000,628 19,351,840 19,757,042 Capital outlay 806,812 2,747,753 1,878,643 2,298,232 5,990,583 2,194,617 383,408 206,694 663,852 528,744 Debt service:

Principal 575,000 650,000 750,000 850,000 695,000 1,890,000 590,000 610,000 1,170,000 625,000 Interest and other charges 163,889 336,951 477,816 457,282 473,752 582,724 425,799 406,635 401,189 296,523 Bond issuance costs - - - - 31,809 - - - 40,353 61,960

TOTAL EXPENDITURES 12,751,424 16,312,908 17,161,007 19,280,065 25,035,965 24,080,854 21,715,897 20,223,957 21,627,234 21,269,269

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 182,489 (1,443,126) 15,971 (1,143,891) (6,548,562) (5,255,102) 503,274 1,436,170 928,082 1,424,599

OTHER FINANCING SOURCES:Proceeds from the sale of capital assets - - 20,625 8,496 234 3,078 425 - 17,898 - Proceeds from insurance proceeds - - - 65,408 2,366 9,713 8,667 2,172 65,794 15,442 Proceeds from the issuance of debt - 7,865,000 - - 3,265,000 - - - 1,300,000 4,300,000 Premium on refunding bonds issued - - - - - - - - - 121,319 Payments to refunded bond escrow agent - - - - - - - - (1,300,000) (4,609,186)

TOTAL OTHER FINANCING SOURCES - 7,865,000 20,625 73,904 3,267,600 12,791 9,092 2,172 83,692 (172,425)

NET CHANGE IN FUND BALANCES 182,489$ 6,421,874$ 36,596$ (1,069,987)$ (3,280,962)$ (5,242,311)$ 512,366$ 1,438,342$ 1,011,774$ 1,252,174$

Debt Service as a percentage of noncapital expenditures 6.12% 7.08% 7.93% 7.48% 6.09% 11.23% 4.76% 5.08% 7.69% 4.74%

ST. CHARLES COUNTY AMBULANCE DISTRICTChanges in Fund Balances, Governmental Funds

Last Ten Fiscal Years(modified accrual basis of accounting)

35

Ratio of Total

Estimated Estimated Estimated Estimated Assessed to TotalFiscal Actual Assessed Actual Assessed Actual Assessed Actual Estimated DirectYear Residential Commercial Agriculture Total Value Value Value Value Value Value Value Actual Value Tax Rate

2013 4,415,158,701$ 1,222,735,705$ 26,508,419$ 5,664,402,825$ 27,279,629,943$ 1,156,322,016$ 3,468,969,517$ 240,198,397$ 750,619,991$ 7,060,923,238$ 31,499,219,451$ 22.42% 0.1565$

2012 4,602,417,092 1,268,889,058 27,839,962 5,899,146,112 28,420,525,842 1,141,789,088 3,425,370,689 229,334,912 716,671,600 7,270,270,112 32,562,568,132 22.33% 0.1477

2011 4,565,823,306 1,264,503,060 27,980,640 5,858,307,006 28,215,393,041 1,049,684,331 3,149,056,142 233,400,706 729,377,206 7,141,392,043 32,093,826,390 22.25% 0.1421

2010 4,732,142,182 1,336,427,658 28,676,918 6,097,246,758 29,321,322,232 993,533,885 2,980,604,636 301,587,633 942,461,353 7,392,368,276 33,244,388,221 22.24% 0.1439

2009 4,672,765,713 1,338,400,935 28,684,815 6,039,851,463 29,015,046,800 1,017,463,018 3,052,392,106 258,101,652 806,567,663 7,315,416,133 32,874,006,568 22.25% 0.1441

2008 4,965,959,746 1,369,663,510 28,547,558 6,364,170,814 30,654,725,028 1,099,904,371 3,299,716,413 229,333,515 716,667,234 7,693,408,700 34,671,108,675 22.19% 0.1366

2007 4,827,465,632 1,302,614,575 28,883,838 6,158,964,045 29,719,083,050 1,070,042,811 3,210,131,643 204,720,516 639,751,613 7,433,727,372 33,568,966,305 22.14% 0.1334

2006 4,203,526,004 1,151,529,466 24,903,184 5,379,958,654 25,929,877,188 1,030,467,399 3,091,405,288 190,417,751 595,055,472 6,600,843,804 29,616,337,949 22.29% 0.1441

2005 3,976,854,937 1,085,650,665 25,928,259 5,088,433,861 24,539,542,611 967,993,263 2,903,982,693 188,701,661 589,692,691 6,245,128,785 28,033,217,995 22.28% 0.1441

2004 3,329,510,446 933,636,262 23,272,061 4,286,418,769 20,635,286,350 892,338,622 2,677,018,543 182,267,683 569,586,509 5,361,025,074 23,881,891,402 22.45% 0.1535

2003 3,129,243,178 903,472,576 24,652,362 4,057,368,116 19,498,489,087 922,605,140 2,767,818,188 172,267,485 538,335,891 5,152,240,741 22,804,643,165 22.59% 0.1535

2002 2,636,709,892 792,767,765 22,279,322 3,451,756,979 16,540,480,767 919,033,206 2,757,102,375 173,237,577 541,367,428 4,544,027,762 19,838,950,570 22.90% 0.1638

2001 2,492,277,453 757,842,983 22,271,129 3,272,391,565 15,671,101,816 860,409,034 2,581,229,683 170,456,431 532,676,347 4,303,257,030 18,785,007,846 22.91% 0.1438

2000 2,163,453,685 661,271,467 21,407,944 2,846,133,096 13,631,471,210 819,467,483 2,458,404,907 155,356,451 485,488,909 3,820,957,030 16,575,365,027 23.05% 0.1500

1999 2,022,490,332 605,492,499 22,863,696 2,650,846,527 12,727,380,817 767,844,174 2,303,534,826 156,800,073 490,000,228 3,575,490,774 15,520,915,871 23.04% 0.1500

1998 1,760,759,901 549,102,899 20,407,406 2,330,270,206 11,153,165,650 731,072,005 2,193,218,208 152,724,479 477,263,997 3,214,066,690 13,823,647,855 23.25% 0.1500

1997 1,662,890,574 522,274,440 20,975,134 2,206,140,148 10,558,956,061 708,489,899 2,125,471,822 150,385,975 469,956,172 3,065,016,022 13,154,384,055 23.30% 0.1500

Assessed Value

NOTES: Real estate is comprised of residential real property (assessed at 19% of actual); commercial property (assessed at 32% of actual); and agricultural (assessed at 12% of actual). Personal property is assessed at 33 1/3% of actual and railroad and utilities is assessed at 32% of actual. A complete property assessment is made by the County Assessor bi-annually in odd-numbered years. Direct tax rates are per $100 assessed valuation.

SOURCE: St. Charles County Registrar's Office

ST. CHARLES COUNTY AMBULANCE DISTRICTAssessed and Estimated Actual Value of Taxable Property


Personal Property Railroad & Utilities TotalReal Estate

36

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013St. Charles County Ambulance District

General Revenue (2) 0.1335$ 0.1241$ 0.1241$ 0.1170$ 0.1170$ 0.1241$ 0.1242$ 0.1312$ 0.1312$ 0.1365$ Debt Service 0.0200 0.0200 0.0200 0.0164 0.0196 0.0200 0.0197 0.0109 0.0165 0.0200 Total Direct Rate 0.1535$ 0.1441$ 0.1441$ 0.1334$ 0.1366$ 0.1441$ 0.1439$ 0.1421$ 0.1477$ 0.1565$

Other Political Subdivisions:State of Missouri 0.0300 0.0300 0.0300 0.0300 0.0300 0.0300 0.0300 0.0300 0.0300 0.0300 St. Charles County 0.2734 0.2591 0.2586 0.2435 0.2435 0.2431 0.2431 0.2431 0.2431 0.2431 Developmental Disability 0.1422 0.1323 0.1323 0.1247 0.1247 0.1323 0.1324 0.1398 0.1398 0.1455 Library District 0.2221 0.2064 0.2064 0.1946 0.1946 0.2064 0.2065 0.2181 0.2181 0.2270 Fire District #11 - O'fallon 0.6341 0.5814 0.5814 0.5517 0.5517 0.5936 0.5936 0.6148 0.6148 0.6999 Fire District #13 - Wentzville 0.5017 0.4644 0.4644 0.4299 0.4299 0.4592 0.4592 0.4858 0.4858 0.5080 Fire District #14 - Cottleville 0.6517 0.5686 0.5714 0.5425 0.5415 0.5732 0.6277 0.6275 0.6263 0.9497 Fire District #15 - Lake Saint Louis 0.4404 0.4153 0.4153 0.3911 0.5611 0.5628 0.5630 0.5641 0.5641 0.5651 Fire District #17 - New Melle 0.5625 0.5219 0.5219 0.4608 0.4608 0.4884 0.4884 0.5082 0.5082 0.7203 Fire District #18 - Augusta 0.2612 0.2495 0.2495 0.2239 0.2239 0.2352 0.2352 0.2352 0.2363 0.2418 Fire District #19 - Orchard Farm 0.2988 0.2955 0.2972 0.2962 0.2962 0.3000 0.3000 0.2883 0.2853 0.4353 Fire District #20 - Central County 0.6175 0.5742 0.5812 0.6395 0.5597 0.8399 0.8470 0.8507 0.9284 0.8854 Fire District #21 - Rivers Pointe 0.2000 0.2000 0.2000 0.2000 0.2000 0.2000 0.2000 0.1951 0.2200 0.2174 Fire District #22 - Old Monroe 0.3000 0.3000 0.3000 0.2903 0.2903 0.2970 0.2871 0.2909 0.2831 0.3000 Washington R-I Schools 3.6606 3.6600 3.6600 3.6600 3.6600 3.7923 3.7860 3.8060 3.8260 4.0205 Fort Zumwalt R-II Schools 4.9538 4.5521 4.5629 4.3789 4.3811 4.5967 4.5968 4.7611 4.7936 4.8438 Francis Howell R-III Schools 5.0420 4.7168 4.7176 4.4522 4.4541 4.7291 5.0008 5.1352 5.1829 5.3848 Orchard Farm R-V Schools 4.6823 4.6184 4.6184 4.4251 4.4590 4.6134 4.6175 4.7576 4.9891 4.8344 St. Charles R-VI Schools 4.5700 4.4700 4.4700 4.3700 4.3000 4.5200 4.5562 4.8419 4.6801 5.1359 Wentzville R-IV Schools 4.5669 4.4054 4.4043 4.3494 4.3446 4.5830 4.5872 4.9891 4.9849 4.9891 East Central Missouri Junior College 0.4369 0.4473 0.4471 0.4313 0.4348 0.4329 0.4329 0.4385 0.4400 0.4541 St. Charles Community College 0.2318 0.2196 0.2196 0.2094 0.2094 0.2196 0.2196 0.2196 0.2196 0.2196 City of Augusta (1) 0.3211 0.3143 0.3143 0.2914 0.2942 0.3093 0.3132 0.3097 0.3118 0.3149 City of Cottleville 0.3757 0.3400 0.3400 0.3164 0.3164 0.3164 0.3164 0.3164 0.3287 0.3416 City of Dardenne Prairie 0.1345 0.1238 0.1238 0.1159 0.1159 0.1159 0.1159 0.1159 0.1159 0.1159

ST. CHARLES COUNTY AMBULANCE DISTRICTProperty Tax Rates - Direct and Overlapping Governments

(per $100 of Assessed Value)Last Ten Fiscal Years

37

City of Lake St. Louis (1) 1.0999 1.0429 1.0429 0.9945 0.9945 0.9945 0.9945 1.0168 1.0168 1.0651 City of New Melle 0.2483 0.2320 0.2325 0.2140 0.2144 0.2280 0.2320 0.2481 0.2481 0.5409 City of O'Fallon 0.8200 0.7850 0.7850 0.7433 0.6164 0.6164 0.4838 0.4838 0.5512 0.5512 City of Portage des Sioux (1) 1.2283 1.2005 0.7499 0.8696 1.0190 0.9201 0.8548 1.0489 1.0629 1.0636 City of St. Charles 0.9700 0.9200 0.9200 0.8810 0.8810 0.8810 0.8810 0.9115 0.9115 0.9312 City of St. Paul (1) 0.2090 0.1887 0.1887 0.1650 0.1650 0.1757 0.1814 0.2148 0.2148 0.2500 City of St. Peters 0.8500 0.8000 0.8000 0.7700 0.7700 0.7700 0.7700 0.7700 0.7700 0.7700 City of Weldon Spring Heights (1) 0.4747 0.4481 0.4481 0.4481 0.4481 0.4481 0.4481 0.4481 0.4481 0.4481 City of Wentzville (1) 1.0273 0.9729 0.9734 0.9079 0.9079 0.9079 0.9075 0.8958 0.7902 0.7902 Surtax 0.5300 0.5300 0.5300 0.5300 0.5300 0.5300 0.5300 0.5300 0.5300 0.5300

NOTES: (1) Indicates city taxes not collected by County Collector. (2) The District's maximum general revenue tax levy (without taxpayer approval) is limited to 15 cents per $100 assessed valuation.

SOURCE: St. Charles County Registrar's Office

38

% of Total % of TotalAssessed Assessed Assessed Assessed

Taxpayer Business Valuation Valuation Taxpayer Business Valuation Valuation

General Motors Corporation Automobile Manufacturing 96,193,063$ 1.79% Ameristar Casino St. Charles Gaming Facilities 93,715,955$ 1.33%

Ameristar Casino Riverboat Gambling 27,558,509 0.51% General Motors GM Assembly Division 41,112,144 0.58%

May Development Co. of Oregon Westfield Shoppingtown Mid Rivers 19,376,930 0.36% Ameren U E Utility 27,181,246 0.38%

Boeing Missiles 13,795,899 0.26% Three T's / Six T's Partnership True Manufacturing 22,457,898 0.32%

Reckitt Benckiser Chemicals 13,700,080 0.26% Mid Rivers Mall LLC Mid Rivers Mall 19,908,575 0.28%

True Manufacturing/Three T's/Six T's Commercial Refrigeration Products 12,634,488 0.24% Cuivre River Electric Cooperative Utility 16,087,271 0.23%

THF Wentzville Development LLC Wal-Mart Properties 10,085,115 0.19% McDonnell Douglas Corp Boeing 15,906,498 0.23%

Greater Missouri Builders Commercial and Residential Properties 10,014,360 0.19% Laclede Gas Utility 14,518,621 0.21%

CP II LLC Caplaco Five, Inc. Commercial Properties 9,343,230 0.17% Enterprise Rent A Car Co Enterprise Leasing 14,428,416 0.20%

Missouri American Water Utility 13,440,895 0.19%

Subtotal Top Ten Property Owners 212,701,674 3.97% Subtotal Top Ten Property Owners 278,757,519 3.95%

Remaining Property Owners 5,148,323,400 96.03% Remaining Property Owners 6,782,165,719 96.05%

Total Assessed Value 5,361,025,074$ 100.00% Total Assessed Value 7,060,923,238$ 100.00%

SOURCE: Per St. Charles County Assessor

20132004

ST. CHARLES COUNTY AMBULANCE DISTRICTPrincipal Taxpayers

Current Year and Nine Years Ago

39

Percent Percent of Fiscal of Current Levy Total Levy Total Tax Percent ofYear Tax Adjustments and Adjustments Collections Outstanding Outstanding

Beginning Original Current Tax Collections to Delinquent Tax and Tax and Adjustments Delinquent Taxes to3/1 Tax Levy Collections to Tax Levy Collections Collections to Tax Levy Taxes Tax Levy

2013 11,028,802$ 10,662,555$ 96.68% -$ 10,662,555$ 96.68% 366,247$ 3.32%

2012 10,713,588 10,353,131 96.64% 278,210 10,631,341 99.23% 82,247 0.77%

2011 10,175,585 9,828,187 96.59% 326,641 10,154,828 99.80% 20,757 0.20%

2010 10,703,711 10,503,662 98.13% 184,634 10,688,296 99.86% 15,415 0.14%

2009 10,643,986 10,014,214 94.08% 615,261 10,629,475 99.86% 14,511 0.14%

2008 10,674,249 10,026,068 93.93% 634,911 10,660,979 99.88% 13,270 0.12%

2007 10,101,560 9,509,880 94.14% 582,153 10,092,033 99.91% 9,527 0.09%

2006 9,523,829 9,173,823 96.32% 339,319 9,513,142 99.89% 10,687 0.11%

2005 9,005,685 8,677,744 96.36% 318,169 8,995,913 99.89% 9,772 0.11%

2004 8,238,635 7,925,278 96.20% 303,891 8,229,169 99.89% 9,466 0.11%

SOURCE: St. Charles County Collector's Office (per County Collector's fiscal year 3/1 - 2/28)

ST. CHARLES COUNTY AMBULANCE DISTRICTProperty Tax Levies and Collections


40

LEGAL DEBT MARGIN CALCULATION FOR FISCAL YEAR 2013:

Total Assessed Value 7,060,923,238$

Debt Limit - 5% of Total Assessed Value 353,046,162$

Amount of Debt Applicable to Debt Limit:Gross Bonded Debt Outstanding 7,835,000

(1,525,718) 6,309,282

Legal Debt Margin 346,736,880$

Net Debt Legal Total Net DebtFiscal Debt Applicable Debt Applicable to LimitYear Limit to Limit Margin as a % of Debt Limit2013 353,046,162$ 6,309,282$ 346,736,880$ 1.79%2012 363,513,506 7,203,523 356,309,983 1.98%2011 357,069,602 7,937,375 349,132,227 2.22%2010 369,618,414 8,374,429 361,243,985 2.27%2009 365,770,807 9,453,589 356,317,218 2.58%2008 384,670,435 10,344,047 374,326,388 2.69%2007 371,686,369 8,163,255 363,523,114 2.20%2006 330,042,190 9,019,343 321,022,847 2.73%2005 312,256,439 9,965,932 302,290,507 3.19%2004 268,051,254 3,109,706 264,941,548 1.16%

Less: Amount set aside for repayment of General Obligation DebtTotal Net Debt Applicable to Limit

ST. CHARLES COUNTY AMBULANCE DISTRICTLegal Debt Margin Information


41

Debt as aGeneral Percentage of

Fiscal Obligation Personal PerYear Bonds Income Capita2013 7,835,000$ n/a 20.98$ 2012 8,675,000 0.05% 23.53 2011 9,845,000 0.07% 26.97 2010 10,455,000 0.07% 28.90 2009 11,045,000 0.08% 30.95 2008 12,935,000 0.09% 36.83 2007 10,365,000 0.08% 30.01 2006 11,215,000 0.09% 33.19 2005 11,965,000 0.10% 36.38 2004 4,750,000 0.04% 14.86

n/a - personal income not available


ST. CHARLES COUNTY AMBULANCE DISTRICTRatios of Outstanding Debt by Type


42

Debt Ratio of Net Net(1) (2) Gross Service Net Bonded Debt Bonded

Fiscal Assessed Bonded Monies Bonded to Assessed Debt perYear Population Value Debt Available Debt Value Capita

2013 373,495 7,060,923,238$ 7,835,000$ 1,525,718$ 6,309,282$ 0.09% 16.89$ 2012 368,666 7,270,270,112$ 8,675,000 1,471,477 7,203,523 0.10% 19.54 2011 364,981 7,141,392,043$ 9,845,000 1,907,625 7,937,375 0.11% 21.75 2010 361,745 7,392,368,276$ 10,455,000 2,080,571 8,374,429 0.11% 23.15 2009 356,902 7,315,416,133$ 11,045,000 1,591,411 9,453,589 0.13% 26.49 2008 351,179 7,693,408,700$ 12,935,000 2,590,953 10,344,047 0.13% 29.46 2007 345,395 7,433,727,372$ 10,365,000 2,201,745 8,163,255 0.11% 23.63 2006 337,952 6,600,843,804$ 11,215,000 2,195,657 9,019,343 0.14% 26.69 2005 328,892 6,245,128,785$ 11,965,000 1,999,068 9,965,932 0.16% 30.30 2004 319,729 5,361,025,074$ 4,750,000 1,640,294 3,109,706 0.06% 9.73

SOURCES: U(2) St. Charles County Registrar

ST. CHARLES COUNTY AMBULANCE DISTRICTRatios of General Bonded Debt Outstanding


(1) Bureau of Economic Analysis

43

OutstandingGeneral % Amount

Obligation Applicable ApplicableJurisdiction Indebtedness to District to District

St. Charles County Ambulance District 7,835,000$ 100.00% 7,835,000$

Overlapping Debt:St. Charles County 26,359,000 100.00% 26,359,000 East Central Missouri Junior College 16,533,640 2.39% 395,154 St. Charles Community College 34,075,000 100.00% 34,075,000 Central County Fire and Rescue 6,585,000 100.00% 6,585,000 Cottleville Fire Protection District 4,075,000 100.00% 4,075,000 City of Lake Saint Louis 13,825,000 100.00% 13,825,000 City of O'fallon 23,515,000 100.00% 23,515,000 City of Portage des Sioux 60,000 100.00% 60,000 City of St. Charles 22,450,000 100.00% 22,450,000 City of St. Peters 36,830,000 100.00% 36,830,000 Fort Zumwalt R-II School District 137,549,907 100.00% 137,549,907 Francis Howell R-III Schools 158,485,422 100.00% 158,485,422 Orchard Farm R-V Schools 22,340,000 100.00% 22,340,000 St. Charles R-VI Schools 26,727,412 100.00% 26,727,412 Washington R-I School District 40,095,000 5.30% 2,125,035 Wentzville R-IV Schools 186,963,677 100.00% 186,963,677

Total Overlapping Debt 702,360,607

Total Direct and Overlapping Debt 710,195,607$

NOTES: Overlapping debt is the proportionate share of the debts of taxing jurisdictions located wholly orin part within the limits of St. Charles County Ambulance District. This schedule is intended todemonstrate the total debt that District property taxpayers will be expected to repay. The amount of debtapplicable to the District is computed by (a) determining what portion of total assessed value of theoverlapping jursidiction lies within the limits of the District and (b) applying this percentage to the totalgovernmental activities debt of the overlapping jurisdiction.

SOURCE: Offices of taxing jurisdictions.

ST. CHARLES COUNTY AMBULANCE DISTRICTComputation of Direct and Overlapping Debt

December 31, 2013

44

(2) (2) (2) (1)Fiscal Personal Income Per Capita UnemploymentYear Population (thousands of dollars) Income Rate

2013 (3) 373,495 n/a n/a 5.6%2012 368,666 15,795,389$ 42,845$ 6.0%2011 364,981 15,100,803 41,374 7.2%2010 361,745 14,331,181 39,617 8.3%2009 356,902 13,964,306 39,126 8.7%2008 351,179 14,045,298 39,995 5.3%2007 345,395 13,213,592 38,256 4.0%2006 337,952 12,479,075 36,926 3.9%2005 328,892 11,526,687 35,047 4.2%2004 319,729 10,788,029 33,741 4.5%

n/a - not available

SOURCES:(1) Annual Average per Missouri Economic Research and Information Center (MERIC)(2) Bureau of Economic Analysis, Regional Economic Information System(3) Economic Research, Federal Reserve Bank of St. Louis (2013 population)

ST. CHARLES COUNTY AMBULANCE DISTRICTDemographic and Economic Statistics


45

2013Number of % of Total

Employer Persons Employed EmploymentCitiGroup 4,900 2.59%

Fort Zumwalt School District 2,755 1.46%Francis Howell School District 2,375 1.26%General Motors 2,131 1.13%MasterCard Worldwide 2,000 1.06%Wentzville R-IV School District 1,787 0.94%True Manufacturing Company, Inc. 1,475 0.78%Verizon 1,400 0.74%CenturyLink 1,200 0.63%Ameristar Casinos 1,043 0.55%

2004Number of % of Total

Employer Persons Employed Employment

CitiGroup 5,000 2.90%General Motors 2,800 1.62%SSM St. Joseph Health Care 2,500 1.45%Ameristar Casino 2,456 1.42%Mastercard Worldwide 2,330 1.35%MEMC 1,175 0.68%Boeing 1,000 0.58%BJC Hospital 850 0.49%Central States Coca-Cola 750 0.43%SBC Communications 500 0.29%

(2) Nine years ago per St. Charles County CAFR for the year ended 12/31/04(3) Total employment per Missouri Economic Research and Information Center (MERIC)

(1) Current year per St. Louis Regional Chamber

ST. CHARLES COUNTY AMBULANCE DISTRICTPrincipal Employers

Current Year and Nine Years Ago

SOURCES:

46

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013Function:Public Safety - EMS Operations

Headquarters PersonnelChief Executive Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00Operations Coord/Medical Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00Shift Officer/Operations Chief* 1.00Public Information Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00Special Operations Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00Accounting Department 2.00 2.00 2.00 2.00 2.00 3.00 3.00 3.00 3.00 3.00Billing Department 4.50 4.50 4.50 4.50 4.75 5.75 5.75 5.75 6.25 5.25Maintenance Department 4.00 4.00 4.00 4.00 5.00 5.00 5.00 5.00 5.00 5.00Training Department 3.00 3.50 4.50 4.50 5.00 6.50 6.00 6.00 6.00 5.00Human Resources 0.00 0.00 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00Support Staff 4.25 4.25 4.75 5.75 7.75 7.75 7.25 7.25 7.25 7.25

Field Personnel:Supervisors 9.00 9.00 9.00 9.00 12.00 12.00 11.00 11.00 11.00 9.00Paramedics 85.00 101.00 111.00 116.00 130.00 130.00 125.00 125.00 122.00 119.00

Total FTE's 115.75 132.25 143.75 149.75 171.50 175.00 168.00 168.00 165.50 159.50

First Responders 21.00 21.00 23.00 22.00 16.00 21.00 19.00 14.00 14.00 11.00

* included in Supervisor count prior to 2013

ST. CHARLES COUNTY AMBULANCE DISTRICTFull Time Equivalent (FTE) Employees by Activity


47

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013Function:Public Safety - EMS Operations

Call Types:Emergency transport 9,633 10,816 11,236 12,132 12,364 13,163 14,144 14,669 15,002 15,210 Non-emergency transport 5,143 5,604 7,104 7,343 8,189 8,431 9,078 9,305 7,765 7,735 Non-transport 4,294 4,160 3,944 4,445 5,429 4,306 4,402 4,449 3,925 3,691 Cancelled 1,138 1,414 1,721 1,553 1,362 2,078 2,459 2,973 3,750 3,963 Citizen Assist 127 403 594 736 719 706 835 881 1,070 1,295 Standby 430 373 355 392 303 284 275 247 326 252 Other 85 88 128 119 126 113 135 117 129 69

Total Calls 20,850 22,858 25,082 26,720 28,492 29,081 31,328 32,641 31,967 32,215

Transports:Resident 12,450 13,995 15,302 16,297 17,480 18,436 19,662 20,463 19,089 19,415 Non-resident 2,326 2,425 3,038 3,178 3,073 3,158 3,560 3,511 3,678 3,530

Total Transports 14,776 16,420 18,340 19,475 20,553 21,594 23,222 23,974 22,767 22,945

Transports breakdown:Resident % 84% 85% 83% 84% 85% 85% 85% 85% 84% 85%Non-resident % 16% 15% 17% 16% 15% 15% 15% 15% 16% 15%

Total Transports 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%

% of Transports to Total Calls 71% 72% 73% 73% 72% 74% 74% 73% 71% 71%Total Calls per Capita (1) 65 70 74 77 81 81 87 89 87 86

(1) Per capita figures expressed per 1,000 population

Last Ten Fiscal YearsOperating Indicators


48

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013Function:Public Safety - EMS Operations

Base Stations:24-hour 11 11 11 11 11 13 13 14 14 14 14Volunteer 1 2 2 2 2 2 2 2 2 2 2

Total Base Stations 12 13 13 13 13 15 15 16 16 16 16

VehiclesAmbulances 21 22 24 27 29 32 35 32 32 33 34Supervisor vehicles 7 5 6 6 7 7 6 6 6 7 6MCI/Medical trailers 0 2 3 3 3 3 5 5 6 6 7Other 9 11 11 11 10 12 24 24 25 19 17

Total Vehicles 37 40 44 47 49 54 70 67 69 65 64

ST. CHARLES COUNTY AMBULANCE DISTRICTCapital Assets


49

ST. CHARLES COUNTY AMBULANCE DISTRICT POLICY AND PROCEDURE MANUAL

Page 1 of 5

CHAPTER 100 Personnel Policies & Procedures SECTION 02 Job Descriptions TITLE EMS Battalion ChiefSUPERVISOR NUMBER 102-4 DISTRIBUTION All personnel. PURPOSE Oversee quality assurance by enforcing policies and procedures, maintaining operational readiness and ensuring personnel’s job knowledge and skills. DESCRIPTION A full-time, non-exempt, hourly employee who reports directly to the Deputy Chief - OperationsShift Officer. Responsible for the coordination of assigned EMS crews on a day-to-day basis and maintaining the District's operational readiness. ESSENTIAL DUTIES AND RESPONSIBILITIES 1. Operations:

a. Respondsing to EMS calls and assists with coordination of patient care and manages on scene EMS operations. Observes the performance of EMT's and Paramedics, and keeps the Deputy Chief – Medical Officer and the Deputy Chief – Operations appraised of all concerns regarding quality improvement and patient care. Is also rResponsible for documenting and addressing any areas of concern or in need of improvement with the individual as needed. Ensures that District polices and standards are adhered to at all times.

b. Continually evaluates EMS operational readiness, and effectiveness of our service, as

well as overall outcomes, keeping the Deputy Chief - OperationsShift Officer appraised of important developments or recommendations for improvement. , and pParticipates in regular staff meetings and provides input relative to EMS Operations.

c. Monitors radio traffic and field activity during the shift and provides coordination as

indicated.

d. Inspectsing assigned bases, crews and vehicles on a frequent basis and assigns work in areas needing improvement to ensure operational readiness.

e. Communicates with crews and other officerssupervisors and shift officers to keep all

abreast of any changes. Communicates with interdepartmental agencies and provides feedback with to employees through regular coaching and performance evaluations.

f. Establishes procedures in order to meet District policies. Administers disciplineary

and/or positive reinforcement as needed. Advises employees of performance problems and provides coaching, training and counseling. Maintain the daily work schedule.

f.g. Review District forms for completion and ensures recovery of equipment left at hospitals or on the scene of a call. On a periodic basis checks for damaged and missing equipment.

ITEM H

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Page 2 of 5

g.h. Troubleshoots minor vehicle, and radio and computer problems and reassigns

vehicles as needed. Forward major repairs to the Deputy Chief - Special Operations Officer, for equipment repair or troubleshooting.

TITLE SUPERVISOREMS Battalion Chief NUMBER 102-4 ESSENTIAL DUTIES AND RESPONSIBILITIES (Continued)

ih. Gives thorough operations report at shift change to the on-coming EMS Battalion Chiefsupervisor or Acting EMS Battalion Chief(Lieutenant). i. Functions in a command role on a scene as necessary i. Performs other duties as assigned by the Chief Executive Officer or Deputy Chiefs.Shift Officer.

2. Personnel:

a. Maintains the daily work schedule. Ensures District policies are adhered to in regardsregarding to coverage and employee schedules.

a. Enforce District policies and procedures administering disciplinary and/or positive

reinforcement as needed. Advise employees of performance problems and providing training and counseling.

b. b Participates in call critiques with subordinate crews and records individual participation, and delegates work assignments and ensures adequate completion.

c. cInstructs or monitors on-duty in-service training on a daily basis and assists the Training Officers with coordination of class material and assists with the orientation of new personnel.

QUALIFICATIONS To perform this job successfully, an individual must be able to perform each essential duty satisfactorily. The requirements listed below are representative of the knowledge, skill, and/or ability required. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. 1. Education and Experience:

a. Degree in management, a related field of management, or equivalent industry experience.

b. Previous experience in an EMS supervisory role preferred.

c. One (1) year previous experience as an Acting EMS Battalion Chief (Lieutenant) Lead Paramedic.

d. ThreeTwo (32) to five (5) years previous experience as a paramedic, at least three (3)two (2) of those years employed full-time by the District.

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Page 3 of 5

2. Certificates, Licenses, Registrations: a. Valid driver's license. b. Valid Missouri EMT-Paramedic license. c. Provider certifications in BCLS, ACLS, PHTLS or BTLS, and PALS. d. Instructor certifications in BCLS, ACLS, PHTLS or BTLS, and PALS preferred.

TITLE SUPERVISOREMS Battalion Chief NUMBER 102-4 QUALIFICATIONS (Continued) 3. Skills

a. Mathematical Skills – Ability to calculate figures and amounts such as proportions, percentages, area, circumference, and volume. Ability to apply concepts of basic algebra and geometry.

b. Language and Interpersonal Communication Skills – Ability to read, analyze, and

interpret general business periodicals, professional journals, technical procedures, or governmental regulations. Ability to write reports, business correspondence, and procedure manuals. Ability to effectively present information and respond to questions from groups of managers, clients, customers and the general public.

c. Oral Communication Skills and Problem Solving Skills – Speaks clearly and persuasively

in positive or negative situations; listens and gets clarification; responds well to questions; demonstrates group presentation skills and participates in meetings. Identifies and resolves problems in a timely manner; gathers and analyzes information skillfully; develops alternative solutions; works well in group problem solving situations and uses reason even when dealing with emotional topics.

d. Reasoning Ability and Teamwork – Ability to solve practical problems and deal with a

variety of concrete variables in situations where only limited standardization exists. Ability to interpret a variety of instructions furnished in written, oral, diagram, or schedule form. Able to build morale and group commitments to goals and objectives; supports everyone’s efforts to succeed.

e. Leadership and Professionalism - Inspires and motivates others to perform well; accepts

feedback from others; gives appropriate recognition to others and maintain a positive, self-motivated attitude as a team leader. Approaches others in a tactful manner; reacts well under pressure; treats others with respect and consideration regardless of their status or position; accepts responsibility for own actions and follows through on commitments.

f. Computer Skills – Ability to operate windows-based applications.

Formatted: Space After: 7.2 pt, Numbered +Level: 1 + Numbering Style: a, b, c, … + Startat: 4 + Alignment: Left + Aligned at: 0.25" +Tab after: 0.5" + Indent at: 0.5", Tab stops:Not at 0.88"


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g. Other Skills – Ability to operate and drive ambulances and other emergency vehicles.

TITLE SUPERVISOREMS Battalion Chief NUMBER 102-4 PHYSICAL DEMANDS The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. While performing the duties of this job, the employee is regularly required to talk or hear. The employee is frequently required to stand; walk; sit; use hands to finger, handle, or feel; reach with hands and arms and stoop, kneel, crouch or crawl. This requirement includes, but is not limited to, an ability to occasionally perform the following: reaching above the shoulders and over 18”; reaching below the shoulders and to the floor; pushing with maximum force of 37.5 pounds and pulling with a maximum force of 33.5 pounds. The employee is occasionally required to climb or balance. The employee must regularly lift and/or move up to 10 pounds, frequently lift and/or move more than 100 pounds. This requirement includes, but is not limited to; an ability to occasionally perform the following: lifting floor to knuckle of 90 pounds and 12” to knuckle of 98 pounds, carrying 98 pounds while ascending/descending six (6) stairs. Specific vision abilities required by this job include close vision, distance vision, color vision, peripheral vision, depth perception and ability to adjust focus. WORK ENVIRONMENT The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. While performing the duties of this job, the employee is frequently exposed to moving mechanical parts and outside weather conditions; the employee is occasionally exposed to fumes or airborne particles; extreme cold; extreme heat; risk of electrical shock and vibration. The noise level in the work environment is usually loud.


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Adopted by Board of Directors: 06/28/00 Revised: 09/27/00; 10/26/04; 05/29/2014 This policy/procedure supersedes any previous policy or memorandum on this topic.

Memo To: Taz Meyer, Chief

From: Jim Fingerhut, Deputy Chief

Date: 5/22/2014

Re: Approval to Purchase

Bid requests were submitted to area Ford dealers for consideration to purchase five MY2015 E450 ambulance chassis. These chassis will be used for the remount projects scheduled for the 2014 year.

The District received 2 responses:

Pundmann Ford $133,655

Sinclair Ford $131,515

Management seeks approval of the bid from Sinclair Ford in the amount of $131,515 .

The District submitted an RFP for Remounts of 5 ambulances scheduled for the 2014 budget year.

Replies were received from 2 vendors.

Peach State Ambulances $46,615 ea.

Osage Ambulance $49,065 ea.

We have good experience with Osage Ambulance. Peach State is an established company who is the largest re-mount company in the country.

I have spoken with both vendors and they are agreeable to split the bid. In addition, one of the vehicles that are scheduled to be remounted is currently at Osage for repair from an accident.

In fairness to properly evaluate the new vendor without a full commitment by the District, it is management’s recommendation to grant 3 remounts to Peach State in the amount of $139,845.00 and 2 remount to Osage Ambulance in the amount of $98,130.00.

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ITEM I