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Local Agency Formation Commission
Orange County
12 Civic Center Plaza, Room 235, Santa Ana, CA 92701
(714) 834-2556 FAX (714) 834-2643 http://www.oclafco.org
CHAIR
Charley Wilson
Director Santa Margarita Water District
VICE CHAIR
Susan Wilson
Representative of
General Public
Pat Bates
Supervisor 5
th District
Joe Carchio
Councilmember City of Huntington Beach
Peter Herzog
Councilmember City of Lake Forest
John Moorlach
Supervisor 2
nd District
John Withers
Director Irvine Ranch Water District
ALTERNATE
Bill Campbell
Supervisor 3
rd District
ALTERNATE
James Fisler
Director Mesa Consolidated Water District
ALTERNATE
Derek J. McGregor
Representative of General Public ALTERNATE
Bob Ring
Councilmember City of Laguna Woods
Joyce Crosthwaite
Executive Officer
July 11, 2012
TO: Local Agency Formation Commission FROM: Executive Officer Policy Analyst SUBJECT: Comprehensive Quarterly Report The attached provides a quarterly report on LAFCO’s two best practices programs (Shared Services and Fiscal Trend Analysis) and the FY 2011-2012 budget. The Commission will receive a complete review of the FY 2011-2012 Work Plan and budget in August 2012. RECOMMENDATION Staff recommends the Commission: 1. Receive and file the attached Comprehensive Quarterly Report. Respectfully submitted, _____________________ ________________ JOYCE CROSTHWAITE JOE SERRANO Attachment: CQ Report
8b
FY 2011-2012 Comprehensive Quarterly Report
ORANGE COUNTY LAFCO ATTACHMENT A
Shared Services -
Grabbing
attention in OC
and around the
State.
More on Page 1
Fiscal Trends
Analysis-
Unlocking the
mystery of
financial
statements.
How on Page 3
OC LAFCO
Budget &
Investment
Review on Page 4
Read about the “buzz” created by LAFCO’s CIP Map! Page2
Comprehensive Quarterly Report | 1
This edition of the
Comprehensive Quarterly
Report (CQ Report) provides
an update on the two web-
based programs developed by
OC LAFCO: the Shared
Services and Fiscal Trend
Analysis Programs.
Additionally, the report
provides the Commission with
an overview of the agency’s
current budget and an
evaluation of the investment
portfolio.
While cities and special
districts look for alternative
methods to reduce costs, the
first choices may comprise of
downsizing, reduction in
services provided, or increase
in fees. However, some Cities
such as Brea, Garden Grove
and Rancho Santa Margarita
have partnered with
neighboring agencies to save
money. The Shared Services
Program makes it easier for all
public agencies to find cost-
savings opportunities.
More Info at www.oclafco.org
Next Generation of Municipal
Service Reviews (MSRs)
Introduction of the Shared Services and Fiscal Trend Analysis
Programs enhanced the participation of Orange County local
agencies in the exploration of sharing resources. Over the past two
years, both programs resulted in the formation of stakeholder
working groups, subsequent meetings, and the implementation of
new features.
This CQ report provides an update on the programs that are
becoming well-known across the County and State as innovative
approaches to MSRs.
Shared Services Program Update!
The Shared Services Program officially went live on July 1st, 2011.
The program is a valuable resource to cities, special districts, the
County, non-profit HOAs, and school districts. Since the launch, 24
agencies have come aboard and have listed municipal services they
are interested in providing or receiving from other agencies.
Current Matches
The Program has identified over 21 different matches for services –
with fleet maintenance being the most popular match. On June 28,
2012 LAFCO co-hosted a roundtable discussion with the City of
Costa Mesa. A total of 13 different agencies shared their vision in
collaborating not only with fleet maintenance but other forms of
partnerships, particularly joint purchases. The working group also
developed deliverables: hosting a countywide shared services
summit and producing a white paper discussing shared
opportunities in Orange County. LAFCO scheduled another meeting
with the working group in the next couple of months.
A New Feature – Capital Improvement Plan Map
The Shared Services Program experienced a revolutionary change in
early 2012 when the CIP map first appeared as its newest
component. The map alters the way agencies review upcoming
agency projects.
Overview
Shared Services Recap
Comprehensive Quarterly Report | 2
Introducing the
CIP Map
The Shared Services Program
now offers agencies the
chance to view all capital
improvement projects
scheduled in Orange County
without reading a single
budget report or request for
proposal.
Created by LAFCO, the CIP
map is interactive and a
virtual database that provides
a detailed description and
location of each project
throughout the County. As
shown in the graphic (to the
right), all projects are
referenced by location
markers and are used to help
agencies find similar projects
for opportunities of joint-
purchases or equipment
distribution.
Public and Private
Connection
In April, LAFCO staff
presented the Shared Services
Program and CIP Map to the
Orange County Business
Council (OCBC) and received
high regards on its ability to
help build relationships
between local agencies. As a
means to encourage public
and private partnerships, the
map is now available on
LAFCO’s website.
Upcoming Feature
LAFCO staff continues to take
the Shared Services show on
the road where many great
ideas are originated.
Currently under development
and based on the feedback
from MWDOC member
agencies, is the latest
component: the “Cooperative
Agreements Database.” This
database will include
countywide agreements that
involve sharing of services
and resources among public
agencies. This new feature is
expected to be complete by
end of Fall 2012.
Next Stop…
Sacramento!
The Sacramento Area Council
of Governments (SACOG)
expressed interest in the
Shared Services Program and
requested a virtual tour.
LAFCO will first present the
Shared Services Program next
month to the SACOG staff. A
subsequent presentation may
be given to Sacramento
elected officials.
Comprehensive Quarterly Report | 3
Fiscal
Trend
Analysis
“We want more
transparency!” For the
past few years, there
has been a public
outcry for more local
government
transparency.
One of LAFCO’s MSR
determinations is to
review the “financial
ability to provide
services” for all cities
and special districts
within its respective
county. The OC Fiscal Trend
Analysis provides information
on the financial conditions of
local agencies through a user-
friendly platform.
This program fulfills LAFCO’s
fiscal determination and
brings a new perspective on
reviewing financial
information already provided
by our public agencies.
Latest Outreach
On May 10, 2012, LAFCO staff
presented the Fiscal Trend
Analysis program to Finance
Officers throughout OC for
feedback from the experts
and recommendations on the
program. Interested agencies
will participate in the new
working group over the next
few months to discuss the
program and select additional
financial indicators.
Next Steps
Staff is currently updating the
program with the most recent
data from 2011 CAFRs. The
revisions to the program will
be available for review by the
Commission and local
agencies in the fall of 2012
and is expected to include
two new indicators.
The program may also see a
new approach on evaluating
agencies’ health by
introducing benchmarks or
other forms of measurements
to prevent any negative
impact to service
performance.
Comprehensive Quarterly Report | 4
This budget update (shown on pages 6-7) provides a detailed overview of the revenue and expenditures
for the months of July 2011 – May 2012. The update also includes an overview of the agency’s investment
return and a recap of the third quarter.
Expenditures As of May 31, 2012, the expenditure balance was $852,492, which is approximately 74% of the total
budget. The following table shows the funds used in each quarter. There is still one more month
remaining in the 4th Quarter, which will end on June 30, 2012. There is approximately $294,000 remaining
in the budget to cover the rest of LAFCO’s upcoming expenses. Staff projects the budget to be slightly
under at the end of FY 2011-2012.
Total funds used by Quarter
1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr.
(as of 5/31)
Target $286,625 $573,250 $859,875 $1,146,500
Actual $209,198 $450,715 $703,185 $852,492
Funds Remaining in FY 11-12 Budget $294,008*
*Note – June data not included. Info available in July/August.
FY 2011-12
Budget Update
Comprehensive Quarterly Report | 5
Banking Accounts
LAFCO is currently in the 4th Quarter (April-June).
A complete analysis of FY 11-12 will be provided
in August 2012. The following bank account
balances are as of May 31, 2012:
As of May 31, 2012 Balance
Wells Fargo Checking $198,001.48
Wells Fargo Savings $210,267.31
770-Payroll Account $104,851.54
Total $513,120.33
Balance Sheet1 This financial document (see page 8) summarizes the agency’s assets and liabilities during the month of March on an accrual basis, or when earnings and expenses are incurred.
Cash Flow Statement This financial document (see page 9) provides information on the cash inflow and outflow the agency endured during the third quarter (January – March).
1 Unaudited – Subject to change
Investment Portfolio
As previously stated, LAFCO is currently in the 4th
Quarter (April-June). The following table
illustrates the balance of LAFCO’s investment
portfolio at the end of May:
As of May 31, 2012 Balance
LAIF Account $259,952.72
OC Fund Account $217,550.41
Total $477,503.13
To maximize funds, LAFCO deposits the
apportionment fees in the LAIF and OC Fund
accounts. Throughout the fiscal year, funds are
withdrawn from the accounts to cover
operational expenses.
The total interest earned from the LAIF, OC Fund
and payroll account since July 1st 2011 is
$3,522.23, which is approximately forty-three
(43%) of the projected interest earnings for
current fiscal year. Based on the current
trending, it is expected that LAFCO will not meet
the forecasted interest earning for FY 2011-2012.
FY 2011-2012
Budget Report
FY 2011-2012
Investment Review
Comprehensive Quarterly Report | 6
Orange County Local Agency Formation Commission
Quarterly Overview
July 1, 2011 through May 31, 2012
1stQtr Jul-Sep
2nd Qtr Oct-Dec
3rd Qtr Jan-Mar
4th Qtr April-May
TOTAL FY 11-12 Budget
Funds Used
Funds Comparison
($)
(%)
Revenue
Use of Unrestricted Reserve Funds $211,617.00 $211,617.00
4000 - Apportionments $926,682.00 $926,683.00
4150 - Misc Revenue $399.21 $274.35 $284.00 $0.00 $0.00
4200 - Inter & Dividends $1,424.16 $1,002.72 $1,095.35 $702.30 $8,200.00 51.5% -$3,975.47
Total Revenue
$1,140,122.37 $1,277.07 $1,379.35 $702.30 $1,146,500.00 99.7% $3,018.91
(+) funds remaining
Expenditures
(-) under budgeted
5000 - Salaries
$100,223.31 $99,124.63 $91,258.32 $67,303.89 $409,100.00 87.5% $51,189.85
5100 - Benefits & Insur
5102 - Opt Benefit Plan $1,750.00 $0.00 $18,500.00 $0.00 $24,500.00 82.7% $4,250.00
5104 - Exe Defer Comp $907.77 $959.76 $1,105.22 $639.84 $6,200.00 58.3% $2,587.41
5106 - Retire Benefits $31,510.88 $21,747.75 $32,285.54 $15,174.19 $155,400.00 64.8% $54,681.64
5108 - Health Care Ins $11,976.20 $11,749.17 $16,504.93 $9,707.28 $39,600.00 126.1% -$10,337.58
5110 - Dental Insur $942.15 $856.50 $1,487.50 $850.00 $4,600.00 89.9% $463.85
5112 - Life Insurance $214.76 $190.56 $191.80 $109.60 $900.00 78.5% $193.28
5114 - Workers Comp $437.49 $437.49 $337.77 $269.50 $1,900.00 78.0% $417.75
5116 – Medicare $1,286.01 $1,277.52 $1,714.41 $1,429.40 $5,900.00 96.7% $192.66
5118 – Unemploy Insur $239.16 $243.05 $279.63 $161.00 $1,100.00 83.9% $177.16
5120 - Salary Contin $255.98 $264.70 $305.36 $175.32 $800.00 125.2% -$201.36
5122 - Acc Death Insur $33.58 $28.98 $30.52 $17.44 $100.00 110.5% -$10.52
5124 - Other EE Insur $0.00 $0.00 $0.00 $0.00 $600.00 0.0% $600.00
5125 - Exec EE Insur $1,800.00 $1,800.00 $1,800.00 $600.00 $7,200.00 83.3% $1,200.00
Total 5100 - Benefits & Insurance $51,353.98 $39,555.48 $74,542.68 $29,133.57 $248,800.00 78.2% $54,214.29
5150 - Info Technology $659.44 $2,764.62 $655.21 $556.91 $13,200.00 35.1% $8,563.82
5151 - Telephone $327.63 $1,890.06 $3,101.54 $1,119.81 $10,100.00 63.8% $3,660.96
5200 - County of Orange -$906.00 $4,147.06 -$129.25 $1,380.24 $5,100.00 88.1% $607.95
5250 - Gen Liability Ins $2,503.83 $2,496.36 $5,278.08 $2,282.40 $14,900.00 84.3% $2,339.33
5300 – Mainten Building $0.00 $134.96 $350.00 $0.00 $2,000.00 24.2% $1,515.04
5350 - Membership $2,165.99 $2,997.99 $3,867.99 $1,998.66 $20,200.00 54.6% $9,169.37
Comprehensive Quarterly Report | 7
5450 - Office Equipment/Supplies $1,900.55 $2,968.43 $1,958.93 $1,225.39 $20,200.00 39.9% $12,146.70 5490 - Office Contract Labor $0.00 $6,435.69 $4,257.00 $2,075.00 $25,000.00 51.1% $12,232.31
5500 - Professl Services
5510 - Legal
$1,384.98 $18,401.50 $6,905.44 $9,198.61 $65,800.00 54.5% $29,909.47
5520 - Accting/Audit $8,487.00 $8,259.75 $7,022.25 $3,213.00 $35,400.00 76.2% $8,418.00
5530 - Human Resour $625.00 $0.00 $0.00 $0.00 $2,000.00 31.3% $1,375.00
5535 - Mapping/Archiv $0.00 $7,500.00 $3,942.98 $3,750.00 $15,200.00 100.0% $7.02
5540 - Other Profes Ser $12,353.45 $18,998.00 $24,384.00 $8,415.00 $136,600.00 47.0% $72,449.55
Total 5500 - Professional Services $22,850.43 $53,159.25 $42,254.67 $24,576.61 $255,000.00 56.0% $112,159.04
5550 - Invest Admin Fee $196.02 $92.55 $52.51 $22.03 $500.00 72.6% $136.89
5580 – SBE
$2,800.00 $300.00 $1,550.00 $0.00 $0.00 -$4,650.00
5600 - Public Noticing $0.00 $296.00 $3,173.20 $2,759.80 $15,200.00 41.0% $8,971.00
5625 - Postage
$416.04 $600.40 $747.27 $520.33 $3,000.00 76.1% $715.96
5650 - Office Lease $9,321.56 $9,506.16 $9,506.16 $6,337.44 $37,400.00 92.7% $2,728.68 5675 - Equipment Leases/Maint $1,023.74 $1,878.69 $2,221.77 $1,023.74 $9,100.00 67.6% $2,952.06
5700 - Com & Staff Exp $1,129.08 $2,321.26 $1,912.61 $1,180.14 $5,480.00 119.4% -$1,063.09 5710 – Com Stipends & Taxes/Fees $3,023.41 $3,096.28 $4,431.81 $2,938.29 $14,520.00 92.9% $1,030.21
5750 - Staff Training $75.00 $2,560.00 $501.50 $525.00 $5,100.00 71.8% $1,438.50
5800 - Transport/Travel $10,127.93 $4,751.72 $449.50 $2,127.51 $30,500.00 57.2% $13,043.34
5850 - Com Meeting Exp $6.43 $440.00 $528.00 $220.00 $2,100.00 56.9% $905.57
Total Expenditures
$209,198.37 $241,517.59 $252,469.50 $149,306.76 $1,146,500.00 74.4% $294,007.78
Comprehensive Quarterly Report | 8
Comprehensive Quarterly Report | 9