agenda item #8 6/14/17 first 5 yolo children and families ... · item #17: adopt fy 17/18 budget...
TRANSCRIPT
Agenda Item #8 6/14/17
First 5 Yolo Children and Families Commission
Agenda Item Cover Sheet Attachments
Agenda Item- Commission Meeting Minutes Background Final minutes from the First 5 Yolo Commission Meeting.
Executive Director Overview
First 5 Yolo Children and Families Commission held a regularly scheduled meeting on May 10, 2017 from 3:00-5:00PM at First 5 Yolo Conference Room, 502 Mace Blvd, Ste. 15, Davis, CA 95618. Additional Information The next regular Commission meeting will be held September 13, 2017 at First 5 Yolo, 502 Mace Blvd. Suite 15, Davis, CA 95618 from 3:00-5:00PM. Action Requested Approve minutes as submitted, or propose edits.
FIRST 5 YOLO
Commission Meeting Minutes
May 10, 2017
The First 5 Yolo Children and Families Commission met on the 10th day of May, 2017 at First 5 Yolo
located at 502 Mace Blvd. Ste. 11, Davis CA 95618 at 3:00 p.m.
Commissioners in Attendance: Jenn Rexroad, Heidy Kellison, Jim Provenza, Jill Cook, Sally Brown,
Jenn Rexroad, Francisco Castillo, and Sue Heitman
Staff in Attendance: Gina Daleiden, Lauren Adams, Victoria Zimmerle
Public in Attendance: Marianne Estes
Item #1: Call to order
J. Provenza called the meeting to order at 3:01 p.m.
Item #2: Roll Call
Absent: Jesse Ortiz
Item #3: Approval of Agenda
Approved
Chair: J. Provenza deemed it approved
Item #4: State of Conflict and Recusal
None.
Item #5: Public Comment
J. Provenza welcomed those in attendance and invited the public to address the Commission on any
issue that was not on the agenda.
Public comment: None
Item # 6: Updates and Announcements from the Chair
In his capacity as Member of The Board of Supervisors, J. Provenza reported on a recent trip to
Washington, D.C. to advocate for healthcare issues and other issues impacting Yolo County.
Item # 7-11 Consent Agenda
7. Approve 4/12/17 Commission Meeting Minutes
8. Adopt June 2017 Commission Calendar
9 Approve Finance Committee Meeting Minutes from 4/24/17
10. Accept report on Q3 Funded Partner Progress
11. Declare as Surplus Various Equipment and Other Property That Are No Longer of Use to First 5
Yolo, and Authorize ED to Dispose of Surplus Items.
Approve consent agenda items 7-11, with the updated minutes handed out at the meeting. Updates
to Item #13 as noted.
MOTION: N. Arnold SECOND: S. Heitman Motion carries unanimously
Item #12: Public Hearing and Adoption of Annual Update to First 5 Yolo Strategic Plan
OPEN PUBLIC HEARING 3:03pm.
Chair Provenza opened the Public Hearing. No Public Comments.
Executive Director reported that First 5 Yolo annually updates the Strategic Plan. July 1st will begin
the 3rd and final year of the current Strategic Plan. Commission reviewed staff recommended updates
to the Strategic Plan. Changes include an update to the Commissioner and Staff List, updated program
placements in Priority Areas, the additional of Objective 1d in Priority 4, and updates to the Funding
Plan to reflect the most current program spending.
CLOSED PUBLIC HEARING 3:06pm.
Motion to Approve Annual Update to First 5 Yolo Strategic Plan
MOTION: S. Heitman SECOND: J. Rexroad Motion carries unanimously
Item #13: Adopt Policy Revisions to First 5 Yolo Administrative Policies and Procedures Chapter 5
and 7, Accounting Policies to Allow New Method of Cost Allocations and Align with Current Fiscal
Procedure
First 5 Yolo periodically reviews and updates its Policies and Procedures to ensure they are in line with
best practices. Staff recommended changes to Chapters 5 & 7 to properly reflect First 5 Yolo current
practices. Staff further recommended changing the policy language related to cost allocation to allow
for a change to the annual cost allocation method. First 5 Yolo Business Services Officer has
collaborated with other First 5 finance staff to help ensure changes are in line with best practices.
Staff added a correction and clarification to the updated Chapter 5 included in the agenda packet. Page
6, under the “Cash” section, bullet point #5, was amended to include the following: “Note: First 5 Yolo
banks with the county treasury and as such, the Yolo County Department of Finance is responsible for
posting entries, making payments, and bank statement reconciliation. First 5 Yolo verifies that all
invoices have been paid and expected expenditures match actuals.”
Staff highlighted that First 5 Yolo Cal-Card protocols have greater controls and are aligned with best
practices. Only one employee (Management Services Officer) has a Cal-Card, and the two other
employees review and approve the purchases. Executive Director gives final approval for all purchases
and Business Services Officer inputs and tracks the transactions.
Adopt Policies and Procedures Chapters 5 and 7 with revisions discussed.
MOTION: J. Rexroad SECOND: S. Heitman Motion carries unanimously
Item #14: Adopt New Method of Cost Allocation Per First 5 Regulations
Staff explained that this item follows the adopted changes to policy addressing cost allocation in the
previous agenda item Staff detailed that First 5 commissions are required to report expenditures across
three activity types: evaluation, program, and administration. Staff recommended moving to a cost
allocation method based on regular review of each staff position description to determine cost
allocation formula for all shared costs. The change would allow for more accurate reporting of staff
time, rather than relying on “snap-shot” time studies which do not necessarily reflect work over a full
year.
The proposed plan would analyze the position description of each staff member to determine the
allocation percentages across each activity (admin, program, and evaluation), then allocate shared cost
items (e.g., rent, maintenance, small tools, etc.) based on the weighted average of allocation
percentages from all employees. There are some items that are allocated wholly to a single cost center.
For example, a pass through grant would be allocated 100% to "program."
It was further noted that First 5 Yolo will no longer complete the MAA time studies, as new MAA
regulations for reimbursement do not make the return on investment of time sensible for First 5 Yolo.
First 5 Yolo continues to support direct service partners in exploring options for MAA funding.
Adopt new method of cost allocations and proposed Cost Allocation Plan per First 5 regulations
MOTION: H. Kellison SECOND: F. Castillo Motion carries unanimously
Item #15: Accept Year-to-Date Revenue and Expenditure Summary Report FY 16/17
Staff presented the Year-to-Date Revenue and Expenditure Summary Report for fiscal year 16/17,
noting variances and best estimates for the remainder of the year. Actuals will be calculated after the
close of the fiscal year, June 30, 2017.
Executive Director reported that she has been in contact with Howard Newens, Yolo County, Chief
Financial Officer, to review options and recommendations for further delineating categories of fund
balance (reserves) for the FY17/18 Budget.
The Commission reviewed financial detail, asked questions, and discussed.
Accept Year-to-Date Revenue and Expenditure Summary Report for FY 16/17
MOTION: H. Kellison SECOND: N. Arnold Motion carries unanimously
Item #16: Adopt First 5 Yolo 3-Year Sustainability Budget Revise
Staff presented the 3-Year Sustainability Budget, with revisions to update as of May 2017, as included
in the agenda packet and recommended by the Finance Committee. To date, there were no updated
projections related to Proposition 56. Executive Director and Finance Committee highlighted a
reduction in staffing from 3.75FTE to 3.25FTE, in order to protect the longer term sustainability of
First 5 Yolo and protect its ability to invest in programming for children and families. Executive
Director recommended 3.25FTE as sustainable management of First 5 Yolo. The .25FTE will be
flexible, “extra-help” hours in FY17/18, rather than a permanent staff position. This will allow
flexibility to address the changing needs of First 5Yolo.
Across the three year budget plan, staffing costs include increasing CalPERS costs for unfunded
pension liability. Decreasing total costs in staffing in FY16/17 represent savings from personnel and
position reorganization. In FY17/18, the notable drop in personnel costs is associated with the move
from 3/75FTE to 3.25FTE, particularly the reduction from 4 benefit packages to 3.
Staff also explained that work is being done to better refine individual line items for the FY17/18
budget to give a truer picture of necessary expenditures. As new Executive Director has been
implementing cost cuts in operations and tracking expenses over the first year, better projections for
costs can be made moving forward. The Executive Director and Business Services Officer expressed
comfort with projections with some categories reduced reducing some individual line items in the
budget, with better specification of reserves, and a contingency amount included in the budget that the
Executive Director can move in small amounts up to his/her spending authority limit to account for any
variation during the year. The Yolo County Chief Financial Officer has recommended 1-3% of total
budget of Prop 10 funding as a reasonable contingency. Using 2% would yield approximately $32,000
for contingency funds, rather than holding that amount in individual line items. Staff expects to bring
this new format in June.
Staff reported that work is also being done, in consultation with Yolo County Chief Finance Officer
Newens, on refining reserve policy and definition of types of reserves currently within Unrestricted
Fund Balance. Yolo County Chief Financial Officer recommends 3-6 months of operating expenses
held as catastrophic reserves. First 5Yolo has had a policy of holding 6 months in such a reserve,
though it has not been specifically labeled within the larger Unassigned Fund Balance.
Executive Director also reported that Newens further recommended considering a reserve amount on
top of the catastrophic reserve (an unassigned balance) to cover volatility in revenue or expenditures,
and cash flow needs at any given time. Executive Director mentioned that, given the potential for a
one-time need to cover backfill amounts received in arrears for Proposition 56, a number at or above
$400,000 seems prudent for this.
Commissioners generally agreed with the plan to further refine Unassigned Fund Balance and to
review this item in June. Chair Provenza highlighted that more specific delineation could help The
Commission better understand if and when funds might be available for choices for funding program
rather than sitting in a larger, undefined reserve.
Adopt 3-Year Sustainability Budget Revision
MOTION: H. Kellison SECOND: S. Brown Motion carries unanimously
Item #17: Adopt FY 17/18 Budget
Staff presented a Summary Budget for FY17/18 based on best projections for revenue and
expenditures. A more detailed line item budget with updated individual contract amounts for program
expenses, and required cost allocations, will be presented at the June meeting.
Staff noted a typo in Category E, Professional Services. The first two listed amounts for
Consulting/Contracting and Evaluation are already included in the “Consulting/Contracting” amounts
listed as individual line items. Total for Professional Services and Total Expenses are correct.
Executive Director noted that the new Sponsorship Policy goes into effect in the coming fiscal year.
Staff is working to have the Policy and application uploaded to the website prior to July1, 2017.
Commissioners reviewed the Summary Budget.
Adopt FY 17/18 Budget, pending a final budget in June 2017.
MOTION: H. Kellison SECOND: F. Castillo Motion carries unanimously
Item #18: Hold Public Hearing and Review and Adopt Updated Long Term Financial Plan
Staff presented the updated Long Term Financial Plan for First 5Yolo. Commissions are required to
maintain a budget that spans at least 5 years to prepare for to illustrate the likely financial outcomes of
particular courses of action or factors affecting the environment in which First 5 operates. The Long
Term Plan is a planning document showing the intent and/or ability to invest and allocate funds over
time. It does not bind or commit the Commission, and is not the same as a detailed, working budget.
Staff explained that updated planning documents (attached in Agenda Packet) are graphic
representations of revenue and expenses over time, from the inception of First 5 Yolo, providing a tool
for analysis of past financial trends, current trends, opportunities, risks, and potential changes or
challenges that may require action in the future.
Commissioners reviewed and discussed the Long Term Financial Plan, noting the trends in revenue
and expenditures in the coming years, and the potential uses of excess fund balance. Staff noted that
the farther out the projection, the more speculative. Current projections indicate that fund balance
generated by savings in FY16/17 and FY17/18 could be used to extend the time period before revenue
is projected to meet expenditures. Commissioners discussed the possibility of using that fund balance
for the next Strategic Plan to keep program funding levels at or near current levels.
J. Cook expressed some concern that the assumptions do not include COLA costs for staff. Executive
Director reported that while step increases were included (matching County budgeting practice) for
eligible employees, COLA’s were not, only because the Commission has yet to address options for
COLA and has no standing commitment at this time. The assumptions are working assumptions and
not recommendations. J. Cook noted the importance of at least keeping in mind future planning for
COLA increases for stability in personnel.
OPEN PUBLIC HEARING 4:12. Chair Provenza opened the Public Hearing. No Public Comments.
CLOSED PUBLIC HEARING 4:12
Adopt updated Long Term Financial Plan
MOTION: F. Castillo SECOND: H. Kellison Motion carries unanimously
Item #19: Executive Director Report
Executive Director provided the following updates:
First 5 Yolo’s MHSA-PEI Application for Funding for HMG Yolo was submitted 5/2/17. G.
Daleiden expressed her appreciation for the efforts of staff, V. Zimmerle and L. Adams, in
preparing a detailed response to the RFP. Staff looks forward to an expanded and more robust
Help Me Grow Yolo program with the possibility of leveraging of First 5 Yolo and MHSA
funds.
Advokid training will be held May 23rd in the Walker/Thompson Rooms at the 137 N.
Cottonwood Street, Woodland, CA 95695. From 12-4 will be the Social Worker Training will
be held from Noon to 4PM, and the foster parent training will begin at 6PM. Yolo County
Health and Human Services has been an enthusiastic partner in this effort.
Strategic planning will begin this coming fiscal year, with adoption of a new plan expected in
June 2018. Executive Director has talked to First 5 Alameda, a much larger First 5, about
possible options for assistance with Yolo’s strategic planning, as Alameda framed their current
strategic plan with Friedman RBA. The COO from F5 Alameda has expressed an interest,
depending on scope of work and timing. This might be a more effective, and less expensive,
option than hiring an outside consultant for the entire process. Sarah Edson, as extra help, will
bring some additional ability to handle more of the activity in-house at First 5 Yolo. J. Cook
expressed an interest in serving on a strategic planning ad hoc committee.
Implications of Affordable Care Act for children and families in Yolo County
H. Kellison has raised the issue of implications of possible changes in ACA and other
healthcare related programs. G. Daleiden agreed that The Commission may want to invite
Yolo County Children’s Alliance to present on this topic, and have some time to discuss on a
future agenda, likely in June. The First 5 Association is also tracking possible changes to
legislation and potential impacts to First 5 programs.
Executive Director also mentioned possible cuts to home visiting programs, which could affect
First 5 Yolo funded Step-by-Step.
YCCA will also be asked to present on any concerns for home visiting.
Item #20: Commissioner Reports
Chair Provenza, H. Kellison, and G. Daleiden reported that a community group working on the
Preschool Initiative is preparing to organize for signature gathering to place a measure on the ballot in
2018.
S. Heitman reported that Yocha DeHe Tribe has pledged another $1.5 million to support the Esparto
Park and Pool Project. The Board of Supervisors has unanimously approved the project.
Item #21: Chair Adjournment
The meeting was adjourned at 4:42 p.m. The next commission meeting will be held June 14, 2017
from 3 to 5 p.m. at First 5 Yolo, 502 Mace Blvd Ste. 11, Davis, CA 95618
Agenda Item # 9
6/14/17
First 5 Yolo Children and Families Commission
Agenda Item Cover Sheet
Attachments
Agenda Item - Commission Calendar: July, August and September 2017
Background
Commission Calendar of meetings and events during the months of July, August, and September
2017
Executive Director Overview
Commission Calendar includes dates for upcoming Commission Meetings, committee meetings,
and other First 5 Yolo trainings and events.
Additional Information
Please note that the next Commission Meeting will be held September 13, 2017 from 3-5pm at
First 5 Yolo, 502 Mace Blvd, Suite 15, Davis, CA 95618. There are no regularly scheduled
Commission meetings in July and August.
Action Requested
Adopt calendar with any needed adjustments.
First 5 Yolo Children and Families Commission
Calendar of Meetings & Events
July 2017
Sun Mon Tue Wed Thu Fri Sat 1
2
3
4 Office Closed- Independence Day
5
6
7
8
9
10
11
12
NO COMMISSION MEETING
13
14
15
16
17
18
19
20
21
22
23 24
25 26 27 28 29
30 31
August 2017
Sun Mon Tue Wed Thu Fri Sat 1
2 3 4 5
6 7
8
9
NO COMMISSION MEETING
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27 28
29 30 31
September 2017
Sun Mon Tue Wed Thu Fri Sat 1 2
3
4 Office Closed- Labor Day
5
6
7
8
9
10
11
12
13 Commission Meeting 3-5pm First 5 Yolo 502 Mace Suite 15 Davis, CA 95618
14
15
16
17
18
19
20
21
22
23
24 25
26 27 28 29 30
Agenda Item #10
6/14/17
First 5 Yolo Children and Families Commission
Agenda Item Cover Sheet
Attachments
Agenda Item- Approve Edits to Cost Allocation Plan
Background
All First 5 Commissions are required to monitor administrative costs and allocate
expenditures across three cost centers (Administrative, Program, and Evaluation) to ensure
proper use and tracking of funds per the First 5 Association Financial Management Guide.
During the May 2017 meeting, the Commission adopted a new Cost Allocation Plan.
Executive Director Overview
In implementing the new Cost Allocation Plan, First 5 Yolo fiscal staff noted additional
shared cost accounts that were missed when compiling the accounts to be allocated in the
initial version of the cost allocation plan. The additional accounts are highlighted in
yellow, and new language has been added to note that the listed accounts may vary year-to
–year, based on the activities of the commission. In determining whether an account is
allocated, fiscal staff consider whether the expenditure is of benefit to multiple cost
objects. If the expenditure benefits more than one cost object, these expenditures are
allocated across the three cost centers using a percentage.
Additional Information
A copy with highlighted additions is attached.
Action Requested
Adopt the revised version of the Cost Allocation Plan with two additional accounts and new
language included in the attached revision.
Cost Allocation Plan Proposed Effective Date: 6/1/17 In adherence with First 5 Yolo Policy and Procedures Chapter 5, Account Classification: Cost (Expense) Allocation, the following Cost Allocation Plan is recommended: Position descriptions for all First 5 Yolo staff will be reviewed annually and duties will be assigned to one of three cost centers (administrative, program, evaluation). These assignments will be used to determine the relative percent of payroll by position spent completing activities associated with each cost center. Based on the analysis of the individual allocations, an average will be generated and used to allocate payroll and shared expenses. Payroll and shared expenses will be allocated to the administrative cost center upon initial entry into the accounting system to increase ease of tracking for budget monitoring and verification purposes. Administrative expenses will be allocated based on the determined allocation percentages at a minimum, annually. The following accounts will be subject to the Cost Allocation Plan as these expenditures are considered shared costs. This list represents the most commonly used accounts and is not exhaustive.
Acct # Account Description Acct # Account Name
500100 Regular Salary 501071 Maintenance- Bldg. Imprv
500110 Extra Help 501090 Memberships
500160 Employee Benefits 501110 Office Expense
500310 Employee Benefits 501111 Office Expense
500320 Employee Benefits 501112 Office Expense
500330 Employee Benefits 501126 IT Service- ERP
500340 Employee Benefits 501152 Infor Tech Service
500360 Employee Benefits 501156 Legal Services
500380 Employee Benefits 501180 Publications and Legal Notices
500390 Employee Benefits 501190 Rents & Leases- Equipment
500400 Employee Benefits 501191 Rents & Leases- Bldg. & Imprv
501020 Communications 501205 Training
501040 Household Expense 501210 Minor Equipment
501041 Household Expense-Contracts 501250 Transportation and Travel
501051 Insurance- Public Liability 501260 Utilities
501070 Maintenance- Equipment 503070 Capital Assets: Equipment
Non-shared cost accounts will be allocated to the appropriate cost center on an ongoing basis (i.e., at the time of record) based on the nature of the expenditure.