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Mosquito & Vector Management District of Santa Barbara County (www.MVMdistrict.org)

PO Box 1389 (2450 Lillie Ave.), Summerland, CA 93067

Mosquito and Vector Management District

of Santa Barbara County

Regular Meeting of the Board of Trustees Hope School, Board Room, 3970 La Colina Road, Santa Barbara, CA

December 11th, 2014, 2:00 PM

DIRECTIONS TO THE MEETING LOCATION: The building is on the north side of La Colina Road. The Board Room is

located at the front of the building towards the street, and the Library is at the center of campus east of the flagpole. ADA Compliance: In compliance with the Americans with Disabilities Act, special assistance can be obtained by

contacting the General Manager at 805-969-5050 extension 222. Notification 48 hours prior to the meeting will facilitate reasonable accommodation in most cases.

Public Records Availability: pursuant to California Government Code Section 54957.5, any public records that are distributed less than 72 hours prior to this meeting to all, or a majority of all, of the Board of Trustee members in

connection with any agenda item (other than closed sessions) will be available for public inspection at the time of such distribution or during the Board meeting or at the District office located at 2450 Lillie Ave. in Summerland, CA.

AGENDA

1. ROLL CALL 2. CONFIRMATION OF AGENDA 3. STAFF ANNOUNCEMENTS regarding District business

A. Biennial training for AB 1825 Harassment Prevention is available. Webinar access valid until August 2015. Invitations will be resent.

B. New MVCAC policy for hotel room cancellations. See page 1 for details.

C. Company profile received for York Risk Services Group. This company will be the new administrators of VCJPA (pg. 2).

4. CORRESPONDENCE

5. PUBLIC COMMENT. Time reserved for the public to address the Board of Trustees

relative to matters of District business not on the agenda. Comment time regarding specific agenda items will be available during consideration of the particular agenda items.

6. ITEMS OF GENERAL CONSENT. The following items can be approved by a single action of

the Board. Items requiring additional discussion may be withdrawn from the listing and addressed in separate actions. [see attachments for each]

Mosquito & Vector Management District of Santa Barbara County Board of Trustees meeting AGENDA

of 3

A. Approval of the Minutes of the regular meeting held November 13th, 2014. (pg. 3)

B. Approval of the Financial Statements for County Fund 4160, for November 2014. (pg. 7)

C. Approval of the Vendor Disbursement Report, for November 2014. (pg. 12)

D. Approval of the Disease Surveillance Report, for November 2014. (pg. 19)

E. Approval of the District Operations Report, for November 2014. (pg. 21)

7. OLD BUSINESS

A. Receive, discuss and/or complete Moss, Levy and Hartzheim's draft 2014 Annual Audit of the District See page 22 for the draft FYE 2014 Annual Audit, draft Management Discussion and Analysis, Management Representation Letter, and Audit Approval Letter. The draft audit is also available at

http://www.mvmdistrict.com/files/95657872.pdf.

B. Discuss actuarial analysis for OPEB Valuation is due for 2015. Total Compensation Services will send out proposal in April 2015. CalPERS expected to issue FYE 15 asset reports in August. TCS draft valuation expected in September.

C. Discuss and/or approve schedule for $30,000 OPEB/CERBT deposits Regularly scheduled deposits are a legitimate investment strategy for active and non-active investors.

D. Discuss and/or approve implementation of Master MVMDSBC Personnel Policy and Procedures Manual Version 2.01.2 Preview at http://www.mvmdistrict.com/files/97797760.pdf. Revision to the 3.09 Vacation Leave and the addendum of an organizational chart are included. See page 32.

E. Determine attendance at 83d MVCAC Annual Conference and Exhibitor Showcase - January 26 - 27, 2015 in Monterey. Agenda and Registration information is available at http://convention.mvcac.org/. Lodging reservations have been made for four persons three nights – checking in Sunday, January 25 and checking out Wednesday Jan 28.

8. NEW BUSINESS.

A. Discuss and/or approve trustee attendance of CSDA Special District Leadership Academy, January 26 – 28, 2015, Napa. Information is available at http://sdla.csda.net/. Trustee DeDominic has expressed interest.

B. Discuss and/or approve disposition of VCJPA 2014 Pooled Workers Compensation and Liability Programs Retrospective Adjustment Refund. Refund = $5,116. See page 33.

9. MANAGER’S REPORT (pg. 36)

10. BOARD ANNOUNCEMENTS

11. CLOSED SESSION – None.

12. ADJOURNMENT (next scheduled meeting: Thursday, January 8th, 2015, 2pm)

http://www.mvmdistrict.com/files/95657872.pdf


http://convention.mvcac.org/

http://sdla.csda.net/

Mosquito & Vector Management District of Santa Barbara County Board of Trustees meeting AGENDA

of 3

CERTIFICATE OF POSTING

I, David Chang, General Manager for the Mosquito and Vector Management District of Santa Barbara County, verify under penalty of perjury under the laws of the State of California, that the foregoing agenda was posted not less than 72 hours prior to the afore mentioned meeting.

______________________________ David Chang

General Manager

MVCAC Hotel Room Deposit Policy Item 6.02 - Hotel Room Deposit Policy Over the years, MVCAC has absorbed unused room block charges due to the practice of some districts blocking rooms then releasing them after the room block deadline. (When some agencies cancelled their reservations at the last minutes, hotels automatically removed these rooms from MVCAC’s room block. Other MVCAC members were not able to make room reservations. When the total number of rooms reserved fell below the minimum per contract, MVCAC was penalized by the hotel.) As others trying to secure rooms have been told the block is full, they also have absorbed paying higher prices at the hotel or needing to find lodging at nearby hotels. The following language will be added to future hotel contracts: Guest Deposits: A deposit equal to one night's stay plus taxes will be charged at the time a guest makes a room reservation, and upon check-in, will be applied towards the guest's bill. No refund will be given without the consent of MVCAC.

1

YORK RISK SERVICES GROUP Now Manages VCJPA

About Us YORK RISK SERVICES GROUP York Risk Services Group is a premier provider of insurance, risk management, alternative risk, pool administration and claims management

solutions to clients across hundreds of industries.

Ranked nationally as the number 3 third-party administrator (TPA) based on annual revenue, York offers:

• Claims management for all lines of insurance (automobile liability, general liability, product liability, environmental liability,

professional liability, property, and workers' compensation)

• A comprehensive suite of integrated managed care services including utilization review, bill review, nurse case management,

medical provider networks, pharmacy benefit management and return to work programs

• Risk management services that include loss control survey and risk management services.

The breadth of our capabilities is reflected in our broad customer base which includes more than 5800 public entities and public entity pools;

more than 300 program administrators/MGAs/carriers, more than 50 carriers and more than 500 self-insured/high deductible clients.

With an average of more than 16 years of experience, York's staff delivers unsurpassed expertise at every customer interaction. The low

turnover of our staff translates into consistent high quality service.

Public Entity OVERVIEW Local Presence, Local Expertise

With experience managing claims for over 5,800 public entities, York knows how to deliver optimum outcomes for injured employees and our

public entity partners. We offer a dedicated public entity team and integrated managed care solutions to clients that include states, counties

and municipalities, school districts, utilities, risk pools, parks, and state colleges and universities.

We understand that public entities experience more public scrutiny than do private companies. Depending on type and jurisdiction, public

entities are also subject to intense regulation at the state level and pressure to manage the total cost of risk. We also understand that you need

to balance those requirements with a desire to provide injured workers with the high-quality care they deserve. Because we are specialists in

public entities, we can deliver the long-term partnership and balanced solutions you need.

AN EXTENSION OF YOU

Operating as an extension of your organization, your York team will customize your program to focus on your specific technical, compliance

and financial concerns and will provide training and assistance to help everyone involved in the claims process. Our adjusters are based in your

state and, in many cases, in your county or town. That local presence helps assure expertise in the regulations that affect you and ensures that

your specific requirements – from customized reporting to communication and claims-handling preferences – are understood and met.

BALANCING COST OF RISK AND QUALITY OF CARE

York also offers a comprehensive suite of managed care services that integrate seamlessly into our workers' compensation claims process to

produce a single, powerful solution that delivers a better claims experience and outcomes for injured employees. Our expert loss control

services can help you identify injury trends and improve your loss experience.

Headquarters: 99 Cherry Hill Road, Parsippany, NJ 07054

www.yorkrsg.com

2

MOSQUITO AND VECTOR MANAGEMENT DISTRICT

of Santa Barbara County

MINUTES OF REGULAR MEETING OF TRUSTEES

November 13th

, 2014

The regular meeting of the Board of Trustees of the Mosquito and Vector Management District of

Santa Barbara County was held at 2:00 PM, on Thursday, November 13th

, 2014 at the Hope School

Board Room, 3970 La Colina Road, Santa Barbara, CA.

1. ROLL CALL.

TRUSTEES PRESENT:

President Ron Hurd

Vice-President Robert Williams

Trustee Cathy Schlottmann

Trustee Larry Fausett

Trustee Charlie Blair

TRUSTEES ABSENT:

Secretary John Olson

Trustee Patty DeDominic

Trustee Susan Swarbrick

IN ATTENDANCE:

David Chang, General Manager

Kenneth Learned, Operations Manager

Jessica Sprigg, Administrative Assistant

Carrie Troup, CPA

Donald Cram, Vector Technician

2. CONFIRMATION OF AGENDA

-No changes requested.

3. STAFF ANNOUNCEMENTS regarding District business.

A. Karen Schultz completed ten years of employment with the District on November 1.

-Recognition of this accomplishment will be given at the December 9th staff meeting.

B. Operations Manager report on MVCAC Fall meeting.

-Topics included: WNV Hotline funded for 2015, new MVCAC hotel cancellation policy,

sale of Bickmore Risk and new administration for VCJPA, expected reimbursement from

VCJPA, creation of list detailing lab services that may be provided by other agencies, and the

status of Aedes aegypti and Aedes albopictus.

4. CORRESPONDENCE

A. US Bank provides notice of renewal of agreement with the State of California to

provide purchase card services.

No action needed to continue current participation in Cal-Card program.

3

B. VCJPA provides notice of Member & Property Contingency Fund Ending Balance for

the Quarter Ended September 30, 2014.

C. Counsel provides formal dismissal without prejudice of the Carpinteria and Santa

Barbara Coastal Vector Control Districts from the lawsuit filed by the City of Santa

Maria vs. the CA Dept. of Finance, et al. to enforce certificates of participation in the

construction of the Town Center.

5. PUBLIC COMMENT

None.

6. ITEMS OF GENERAL CONSENT. The following items are approved by a single action of

the Board. Items requiring additional discussion may be withdrawn from the listing and

approved in a separate action.

a. Approval of Minutes of the Regular Meeting held October 9th

, 2014.

b. Approval of Financial Statements for County Fund 4160, for October 2014.

c. Approval of the Warrant Register, for October 2014.

d. Approval of the Disease Surveillance Report, for October 2014.

e. Approval of the District Operations Report, for October 2014.

-Trustee Schlottmann made a motion to approve the Items of General Consent after

discussion. Seconded by Vice-President Williams. Discussion included analysis of

financial statements and status of District trapping program. Operations Manager

Learned mentioned that the trapping season has ended and discussed where and when

Aedes aegypti and Aedes albopictus have been discovered in the Los Angeles and San

Diego areas. Motion to approve the Items of General Consent passed unanimously.

7. OLD BUSINESS

A. Discuss and/or approve implementation of Master MVMDSBC Personnel

Policy and Procedures Manual Version 2.01.0 Preview at www.mvmdistrict.com/files/95803058.pdf

-Due to the low number of trustees in attendance, this item was continued to the

December meeting.

8. NEW BUSINESS

A. Discuss and/or approve attendance of MVCAC Annual Conference and

Exhibitor Showcase- Jan 26-28, 2015; Monterey

-Trustee Schlottmann made a motion to approve the attendance of four people,

with specific attendees to be determined at the December meeting. Seconded by Trustee

Blair and approved unanimously.

B. Discuss and/or approve payment schedule for CERBT/OPEB

Annual contribution- $30,000

-Trustee Schlottmann made a motion to authorize staff to deposit thirty

thousand, as authorized in the budget, to the CERBT account with the number and

timing of the deposits to be determined by staff (with input from Carrie Troup and the

CERBT consultant). Deposits should then be noted in the monthly GM Report. Motion

seconded by Trustee Blair and passed unanimously. Trustee Schlottmann made a

4


motion to receive a proposal from Total Compensation Services for another actuarial

study for OPEB to be presented at the December meeting if possible. Seconded by

Trustee Blair and passed unanimously.

C. Discuss COLA increase for Carrie Troup CPA for accounting services.

-Vice-President Williams moved to approve the COLA increase as presented.

Seconded by Trustee Schlottmann and passed unanimously.

D. Discuss and/or approve PPM policy addendum 6.03 Revision Precedence.

Policy addendum requested to define the precedence when discrepancies are

found between versions of the Personnel Policy Manual ("PPM") effective on

October 14, 2011, PPM Version 2.01.0 and subsequent versions.

-The Board concluded that if all trustees review the draft manual and approve

the document, then there is no need to reference old manuals. The Board suggested

that the salary schedule be simplified.

E. Discuss and/or approve PPM policy revision 3.09 Vacation Leave.

Policy revision requested to add management/board discretion to vacation cash

out and to further define accrual rate.

-Regarding the issue of vacation cash out, the Board determined that it is up to

the employees to decide if and when they want to utilize this policy. It is then up to the

discretion of the manager if the money is available in the District budget. The Board

directed that the schedule of vacation accrual be written out in words rather than

numbers to avoid any confusion (for example, less than three years, more than three

but less than five, more than five but less than ten, etc...)

F. Discuss and/or approve PPM policy addendum Organizational Chart.

Policy addendum requested to implement a graphical representation of the

District's organizational hierarchy in the PPM.

-Trustee Schlottmann moved to approve the Organizational Chart. Seconded by

Trustee Fausett. Motion was unanimously approved.

9. MANAGER’S REPORT

-Technicians computers were replaced resulting in the IT line item being slightly

overbudget.

-A fire ignited near the battery compartment of the ARGO amphibious vehicle. Board

directed staff to look into a replacement vehicle as the current equipment has fully

depreciated.

-All staff attended a webinar focused on "Kissing Bugs". Also known as Conenose

Bugs, these triatomines can vector Chagas disease when infected with the protozoa

Trypanosoma cruzi.

-Staff meeting to be held on December 9th at Stella Mare's in Santa Barbara. Carrie

Troup will give a presentation on the District budget.

-General Manager Chang will take the Vector Control Technician Exam on November

20th in Santa Fe Springs.

5

10. BOARD ANNOUNCEMENTS

-Trustees Fausett, Williams, and Hurd will begin the reappointment process in

December.

-Trustee Blair announced that the October SBCCSDA meeting featured a member of

the CSDA Legislative Staff as a speaker and that the November meeting will be held

Friday, November 21st, at the Buellton Marriott.

11. CLOSED SESSION –None.

12. ADJOURNMENT

As there was no further business to be brought before the Board, the meeting was adjourned. I certify that the above minutes substantially reflect the actions of the Board:

BY: ------------------------------------------------ Ron Hurd Board President

APPROVED: -------------------------------------------------------- John Olson Board Secretary

6

Revenues

Taxes

3010 -- Property Tax-Current Secured 330,000.00 59,565.44 -270,434.56 18.05 %

3011 -- Property Tax-Unitary 5,400.00 0.00 -5,400.00 0.00 %

3020 -- Property Tax-Current Unsecd 17,000.00 17,070.81 70.81 100.42 %

3040 -- Property Tax-Prior Secured 0.00 -3.16 -3.16 --

3050 -- Property Tax-Prior Unsecured 225.00 0.00 -225.00 0.00 %

3054 -- Supplemental Pty Tax-Current 4,300.00 414.38 -3,885.62 9.64 %

3056 -- Supplemental Pty Tax-Prior 250.00 -65.53 -315.53 -26.21 %

Taxes 357,175.00 76,981.94 -280,193.06 21.55 %

Use of Money and Property

3380 -- Interest Income 2,900.00 741.91 -2,158.09 25.58 %

3381 -- Unrealized Gain/Loss Invstmnts 0.00 -584.09 -584.09 --

Use of Money and Property 2,900.00 157.82 -2,742.18 5.44 %

Intergovernmental Revenue-State

4220 -- Homeowners Property Tax Relief 2,350.00 343.64 -2,006.36 14.62 %

Intergovernmental Revenue-State 2,350.00 343.64 -2,006.36 14.62 %

Intergovernmental Revenue-Other

4840 -- Other Governmental Agencies 8,000.00 0.00 -8,000.00 0.00 %

Intergovernmental Revenue-Other 8,000.00 0.00 -8,000.00 0.00 %

Charges for Services

4877 -- Other Special Assessments 522,556.00 40.16 -522,515.84 0.01 %

Charges for Services 522,556.00 40.16 -522,515.84 0.01 %

Miscellaneous Revenue

5909 -- Other Miscellaneous Revenue 120,000.00 45,469.65 -74,530.35 37.89 %

Miscellaneous Revenue 120,000.00 45,469.65 -74,530.35 37.89 %

Financial Status (Real-Time) As of: 11/30/2014 (42% Elapsed)Accounting Period: OPEN

Selection Criteria: Fund = 4160

Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund

Line Item Account

6/30/2015Fiscal Year

Adjusted Budget

11/30/2014Year-To-Date

Actual

6/30/2015Fiscal YearVariance


Pct of Budget

Fund 4160 -- Mosquito & Vector Mgt District

County of Santa Barbara, FIN Last Updated: 12/2/2014 6:46 PM Page 1 of 4

7

Miscellaneous Revenue 120,000.00 45,469.65 -74,530.35 37.89 %

Revenues 1,012,981.00 122,993.21 -889,987.79 12.14 %

Expenditures

Salaries and Employee Benefits

6100 -- Regular Salaries 418,992.00 174,785.16 244,206.84 41.72 %

6400 -- Retirement Contribution 142,287.00 55,966.33 86,320.67 39.33 %

6500 -- FICA Contribution 26,039.00 10,816.42 15,222.58 41.54 %

6550 -- FICA/Medicare 6,260.00 2,529.65 3,730.35 40.41 %

6600 -- Health Insurance Contrib 91,000.00 37,904.25 53,095.75 41.65 %

6700 -- Unemployment Ins Contribution 3,000.00 254.20 2,745.80 8.47 %

Salaries and Employee Benefits 687,578.00 282,256.01 405,321.99 41.05 %

Services and Supplies

7030 -- Clothing and Personal 5,100.00 2,347.51 2,752.49 46.03 %

7050 -- Communications 6,500.00 1,986.77 4,513.23 30.57 %

7070 -- Household Expense 3,500.00 965.00 2,535.00 27.57 %

7090 -- Insurance 37,000.00 34,924.34 2,075.66 94.39 %

7120 -- Maintenance - Equipment 6,000.00 2,788.14 3,211.86 46.47 %

7121 -- Operating Supplies 8,000.00 2,127.44 5,872.56 26.59 %

7124 -- IT Software Maintenance 4,000.00 4,203.60 -203.60 105.09 %

7200 -- MTC-Struct/Impr & Grounds 5,000.00 943.78 4,056.22 18.88 %

7400 -- Medical, Dental and Lab 5,000.00 1,814.40 3,185.60 36.29 %

7430 -- Memberships 14,000.00 14,312.18 -312.18 102.23 %

7450 -- Office Expense 8,000.00 3,027.02 4,972.98 37.84 %

7460 -- Professional & Special Service 68,375.00 30,364.90 38,010.10 44.41 %

7530 -- Publications & Legal Notices 800.00 0.00 800.00 0.00 %

7630 -- Small Tools & Instruments 4,000.00 0.00 4,000.00 0.00 %

7650 -- Special Departmental Expense 75,000.00 32,652.55 42,347.45 43.54 %




Line Item Account


Adjusted Budget


Actual



Pct of Budget



8

7653 -- Training Fees & Supplies 4,000.00 1,052.40 2,947.60 26.31 %

7730 -- Transportation and Travel 7,000.00 1,217.63 5,782.37 17.39 %

7731 -- Gasoline-Oil-Fuel 13,000.00 3,993.69 9,006.31 30.72 %

7760 -- Utilities 4,500.00 1,802.87 2,697.13 40.06 %

Services and Supplies 278,775.00 140,524.22 138,250.78 50.41 %

Other Charges

7860 -- Contrib To Other Agencies 30,000.00 0.00 30,000.00 0.00 %

Other Charges 30,000.00 0.00 30,000.00 0.00 %

Capital Assets

8300 -- Equipment 15,628.00 0.00 15,628.00 0.00 %

Capital Assets 15,628.00 0.00 15,628.00 0.00 %

Expenditures 1,011,981.00 422,780.23 589,200.77 41.78 %

Other Financing Sources & Uses

Other Financing Sources

5913 -- Oper Trf (In)-GFC 30,000.00 0.00 -30,000.00 0.00 %

Other Financing Sources 30,000.00 0.00 -30,000.00 0.00 %

Other Financing Sources & Uses 30,000.00 0.00 -30,000.00 0.00 %

Changes to Fund Balances

Increase to Committed

9840 -- Strategic Reserve 31,000.00 0.00 31,000.00 0.00 %

Increase to Committed 31,000.00 0.00 31,000.00 0.00 %

Changes to Fund Balances -31,000.00 0.00 31,000.00 0.00 %

Mosquito & Vector Mgt District 0.00 -299,787.02 -299,787.02 --

Net Financial Impact 0.00 -299,787.02 -299,787.02 --




Line Item Account


Adjusted Budget


Actual



Pct of Budget



9

Net Financial Impact 0.00 -299,787.02 -299,787.02 --




Line Item Account


Adjusted Budget


Actual



Pct of Budget



10

4160 -- Mosquito & Vector Mgt District 577,980.59 5,209.32 49,079.51 33,181.80 28,548.88 570,538.74

4161 -- SB Vector-Cap Asset Reserve 394,933.04 0.00 0.00 0.00 0.00 394,933.04

Total Report 972,913.63 5,209.32 49,079.51 33,181.80 28,548.88 965,471.78

Cash Balances (Real-Time) As of: 11/30/2014Accounting Period: OPEN

Selection Criteria: Fund = 4160-4161

Layout Options: Summarized By = Fund; Page Break At = Fund

Fund

11/1/2014BeginningBalance

Month-To-DateCash

Receipts (+)

Month-To-DateTreasury

Credits (+)

Month-To-DateWarrants and

Wire Transfers (-)

Month-To-DateTreasuryDebits (-)

11/30/2014Ending

Balance


11

Vendor 000887 -- Charles Blair

Vendor Link 11/25/2014 880 REIMBURSE FOR SBCSDA MEETING 62.40

Total Charles Blair 62.40

Vendor 004369 -- STATE DISBURSEMENT UNIT, CA

EFT 11/13/2014 880 Vendor Account: 004369 296.77

EFT 11/26/2014 880 Vendor Account: 004369 296.77

Total STATE DISBURSEMENT UNIT, CA 593.54

Vendor 006215 -- US BANK CORPORATE PAYMENT SYSTEM

Vendor Link 11/07/2014 880 Vendor Account: 4246 0445 5565 2944 419.34

Total US BANK CORPORATE PAYMENT SYSTEM 419.34

Vendor 008116 -- HOWELL MOORE & GOUGH LLP

W - 09605511 11/07/2014 880 Vendor Invoice #: 34203; Vendor Account: 18472-0001 295.00

Total HOWELL MOORE & GOUGH LLP 295.00

Vendor 010421 -- CLARKE MOSQUITO CONTROL

W - 09605250 11/04/2014 880 Vendor Invoice #: 5063890; Vendor Account: 016668 3,087.03

Total CLARKE MOSQUITO CONTROL 3,087.03

Vendor 032624 -- SANTA BARBARA ICE & PROPANE

W - 09605789 11/12/2014 880 Vendor Invoice #: 54987 299.70

Total SANTA BARBARA ICE & PROPANE 299.70

Vendor 050379 -- ADP INC

EFT 11/07/2014 880 Vendor Account: 00070-E95101 221.45

EFT 11/21/2014 880 Vendor Invoice #: 444970128; Vendor Account: 00070-E95101

163.25

Total ADP INC 384.70

Vendor 162945 -- David Chang

W - 09608636 11/25/2014 880 REIMBURSEMENT 110.00

Total David Chang 110.00

Vendor Disbursements (Real-Time) From 11/1/2014 to 11/30/2014


Layout Options: Summarized By = Fund, Vendor; Page Break At = Fund

DisbursementDisbursement

Date DeptPurchase

Order Remit Description Amount



12

Vendor 194683 -- Allied Administrators for Delta Dental

Vendor Link 11/06/2014 880 Vendor Account: 07917-6145 774.99

Total Allied Administrators for Delta Dental 774.99

Vendor 244645 -- AFLAC

W - 09608626 11/25/2014 880 Vendor Invoice #: 664506; Vendor Account: BWN82 139.06

Total AFLAC 139.06

Vendor 275268 -- FEDEX

Vendor Link 11/06/2014 880 Vendor Invoice #: 2-779-55422; Vendor Account: 2346-4570-6

122.18

Vendor Link 11/06/2014 880 Vendor Invoice #: 2-824-16049; Vendor Account: 2346-4570-6

97.70

Total FEDEX 219.88

Vendor 285433 -- MISSION UNIFORM SERVICE INC

Vendor Link 11/07/2014 880 Vendor Account: 242387 573.30

Total MISSION UNIFORM SERVICE INC 573.30

Vendor 297454 -- VERIZON WIRELESS

Vendor Link 11/19/2014 880 Vendor Invoice #: 9734820942; Vendor Account: 371411199-00001

44.60

Total VERIZON WIRELESS 44.60

Vendor 346888 -- CARRIE TROUP CPA

Vendor Link 11/20/2014 880 Vendor Invoice #: 1014V 1,325.00

Total CARRIE TROUP CPA 1,325.00

Vendor 509950 -- Marborg Industries

W - 09608188 11/19/2014 880 Vendor Account: 1-19959 3 110.16

Total Marborg Industries 110.16

Vendor 522736 -- McCormix Corporation

Vendor Link 11/06/2014 880 Vendor Account: 3581 1,082.40

Total McCormix Corporation 1,082.40





Date DeptPurchase




13

Vendor 548522 -- KENNEDYS AUTOMOTIVE CTR INC

W - 09608317 11/20/2014 880 Vendor Invoice #: 24924 65.01

W - 09608317 11/20/2014 880 Vendor Invoice #: 24930 65.01

W - 09608560 11/24/2014 880 Vendor Invoice #: 24935 296.39

Total KENNEDYS AUTOMOTIVE CTR INC 426.41

Vendor 556712 -- MONTECITO WATER DISTRICT

Vendor Link 11/12/2014 880 Vendor Account: 20-1620-01 48.02

Total MONTECITO WATER DISTRICT 48.02

Vendor 648390 -- CALIFORNIA PUBLIC EMPLOYEES RETIREMENT SYSTEM

W - 09608561 11/24/2014 880 Vendor Invoice #: 1609; Vendor Account: 1836728662 6,671.49

Total CALIFORNIA PUBLIC EMPLOYEES RETIREMENT SYSTEM 6,671.49

Vendor 710175 -- STATE/FEDERAL TAXES & DIRECT DEPOSITS

EFT 11/13/2014 880 Vendor Account: 710175 15,782.73

EFT 11/26/2014 880 Vendor Account: 710175 16,420.83

Total STATE/FEDERAL TAXES & DIRECT DEPOSITS 32,203.56

Vendor 710327 -- SANTA BARBARA COUNTY SPECIAL DISTRICTS ASSOC

Vendor Link 11/13/2014 880 MOSQUITO & VECTOR MANAGEMENT 150.00

Total SANTA BARBARA COUNTY SPECIAL DISTRICTS ASSOC 150.00

Vendor 740582 -- BIG GREEN CLEANING CO

Vendor Link 11/19/2014 880 Vendor Invoice #: 452062; Vendor Account: VE603 193.00

Total BIG GREEN CLEANING CO 193.00

Vendor 767200 -- SOUTHERN CALIFORNIA EDISON

Vendor Link 11/06/2014 880 Vendor Account: 2-03-674-6246 198.08

Total SOUTHERN CALIFORNIA EDISON 198.08

Vendor 767800 -- THE GAS COMPANY

Vendor Link 11/12/2014 880 Vendor Account: 067 514 4833 0 19.30

Total THE GAS COMPANY 19.30





Date DeptPurchase




14

Total THE GAS COMPANY 19.30

Vendor 776537 -- COX COMMUNICATIONS

Vendor Link 11/12/2014 880 Vendor Account: 001 3011 026941801 290.78

Total COX COMMUNICATIONS 290.78

Vendor 778083 -- STAPLES CREDIT PLAN

W - 09605512 11/07/2014 880 Vendor Account: 6035 5178 2032 6543 41.00

Total STAPLES CREDIT PLAN 41.00

Vendor 855111 -- Vision Service Plan-CA

Vendor Link 11/25/2014 880 Vendor Account: 30 011671 0001 134.37

Total Vision Service Plan-CA 134.37

Vendor 874582 -- BAY ALARM COMP

W - 09608627 11/25/2014 880 Vendor Invoice #: 148552141116M; Vendor Account: 148552

156.75

Total BAY ALARM COMP 156.75

Total Mosquito & Vector Mgt District 50,053.86





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MOSQUITO and VECTOR MANAGEMENT DISTRICT of Santa Barbara County

DISEASE SURVEILLANCE REPORT

November 2014 Lyme Disease Surveillance In January 2014, CDPH personnel collected a Western Black-Legged Tick (Ixodes pacificus) in Romero Canyon, Montecito that tested positive for Borrelia burgdorferi sensu lato. Further testing has indicated that it was not

positive for Borrelia burgdorferi sensu stricto, the cause of Lyme Disease. More testing may be done to determine if the tick was positive for the related Borrelia miyamotoi, a recently discovered human pathogen.

West Nile Virus Activity Two dead birds from the Santa Ynez Valley tested positive for West Nile Virus in October 2014. This is the only West Nile Virus (WNV) activity that has been detected in Santa Barbara County in 2014. During summer and early fall 2014, infection rates of mosquitoes with WNV in California were at the highest levels since the disease arrived in 2003. As of November 30, 2014, 769 confirmed human cases (29 fatal) have been documented from 31 California counties. A total of 2,430 dead birds from 36 counties have tested positive for the disease. 3,338 WNV positive mosquito pools have been reported from 30 counties. A total of 440 WNV positive sentinel chickens from 95 flocks have been reported from 23 counties. Very high levels of WNV were detected in Los Angeles, Orange, and Santa Clara Counties. One human case and 7 dead birds have been reported from Ventura County, mostly from the western part of the county. A horse case of WNV has been confirmed in northern San Luis Obispo County. Statistics for California WNV activity can be found online at www.westnile.ca.gov. National statistics for WNV can be found at the National Centers for Disease Control and Prevention website at www.cdc.gov. Yellow Fever Mosquito Update The Greater Los Angeles County Vector Control District has reported finding more Yellow Fever Mosquitoes (Aedes aegypti) in the City of Commerce. Some of them were collected by trapping in the underground storm drains. Colonizing the storm drain system is a development that could lead to the species spreading far and wide. In San Diego County, more specimens of Ae. aegypti have been collected on and adjacent to the Naval Base, the site of the earlier find. A number of specimens were also collected in the City of Chula Vista. West Nile Virus Dead Bird Submissions The District submitted one dead bird in November 2014, a Sparrow from the City of Santa Barbara. Laboratory results on the Sparrow are pending. Two dead birds from the Santa Ynez Valley tested positive for WNV in October 2014. These are the only indications of WNV activity in Santa Barbara County in 2014. The Dead Bird Hotline has been inactivated for the winter. However the District has made arrangements with the California Department of Public Health to continue testing certain species of birds reported online at www.westnile.ca.gov through the winter. The District will submit Crows, Jays, Magpies, Ravens, Hawks, Sparrows, and Finches when CDPH approves. The MVCAC Board of Directors has approved funding the West Nile Virus Dead Bird Hotline for 2015. The Hotline will be fully staffed and functional again in spring 2015. Citizens can report dead birds to the California Department of Public Health’s toll free West Nile Virus Dead Bird Hotline (1-877-968-2473 or 1-877-WNV-BIRD) or online at www.westnile.ca.gov. Local agencies will pick up the dead birds and collect samples via oral swabs that are transferred to RNase cards. The RNase cards are dried outdoors for at least two hours then mailed to the U.C. Davis Center for Vector-Borne Diseases where the samples will be analyzed for West Nile Virus.

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http://www.westnile.ca.gov/�

http://www.cdc.gov/�



Sentinel Chicken Flocks District staff is transitioning to once per month bleeding of the 4 active chicken flocks for the winter season. The flock at the USFS Ranger Station on Paradise Rd. has been inactivated for winter. Two of the chickens from that flock were transferred to the Goleta flock as replacements for losses that occurred there. The other 8 chickens from the Ranger Station were adopted by Forest Service personnel. All blood samples from all flocks have tested negative for WNV and other mosquito-borne viruses in 2014 to date. Samples of blood are collected from each chicken on strips of filter paper and dried overnight. They are then submitted to the California Department of Public Health Vector-Borne Disease Laboratory at Richmond, California where they are analyzed for antibodies to WNV and other mosquito-borne viruses. Live Mosquito-Borne Virus Surveillance The District submitted 318 mosquito sample pools for laboratory analysis in 2014. All tested negative for WNV and other mosquito-borne viruses. The 318 sample pools are well short of the District's record of 529 pools in 2011, but is more than might have been expected for such dry year. Live mosquito-borne virus surveillance will resume in spring 2015. This surveillance technique utilizes battery-powered traps that use dry ice as a source of carbon dioxide to attract adult female mosquitoes that are actively seeking a blood meal. The live female mosquitoes are taken into the District’s laboratory where they are anesthetized with triethylamine under the fume hood. They are then separated by species using a stereo zoom microscope and placed into “pools.” The pools (1 pool = up to 50 adult female mosquitoes of a single species collected at one place at one time) are stored in the District’s ultra-low temperature freezer at -70ºC until they can be submitted to the U.C. Davis Center for Vector-Borne Diseases at Davis, California where they are analyzed for the presence of live mosquito-borne viruses including WNV.

BROWN WIDOW SPIDER (Latrodectus geometricus) - Female

This spider species was introduced into the United States several years ago, has become common in Southern California, and has recently been turning up in southern Santa Barbara County. Adult females of its close relative, the native Black Widow Spider (Latrodectus hesperus), are glossy black with a red hourglass marking on the underside of the abdomen. In contrast, female Brown Widows are mottled brown and tan with black markings and sometimes white and red markings. The hourglass marking is orange. Male and juvenile female Black Widows have similar coloration to Brown Widows. The Brown Widow egg sacs are covered with small “spikes” reminiscent of a medieval mace; Black Widow egg sacs are smooth. A Brown Widow’s venom is as toxic as a Black Widow’s, but the Brown Widow is less aggressive and injects a smaller amount of venom, so is considered less dangerous.

Actual Size

Dorsal View

Ventral View

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Mosquito and Vector Management District of Santa Barbara County

Other Location Total

Inspection HoursTreatment

Hours

Service

Requests

Mosquitofish

Requests

Standing

Water

Reports

Inspection

Hours

Treatment

Hours

Service

Requests

Inspection

Hours

Service

Requests

WNV

BirdChickens

Mosquito

Pools

Identifications,

Green Pools,

Ticks, etc.

Total hours devoted to

zone

City of Goleta 40.5 14.0 1 11.0 65.5Goleta Valley 51.0 24.5 1 1.0 1 76.5

Rancho Embarcadero 1.0 1.0 2.0Isla Vista 2.0 1.0 3.0

UCSB 15.5 9.0 1 24.5Hope Ranch 0.0

Hidden Valley 0.0City of Santa Barbara 41.5 21.0 2 1.5 2.0 66.0

Mission Canyon 0.5 0.5Montecito 5.0 2 5.0

Summerland 2.0 1.0 1 1 1 3.0City of Carpinteria 3.0 1.0 1 1.0 5.0

Carpinteria Valley 19.0 1.0 1 20.0

Carpinteria Salt Marsh 8 8.0

South County 181.0 73.5 1 7 1 1.0 0.0 1 2.5 0 2.0 19.0 0.0 3 279.0

0.0

North County 23.0 1 23.0

0.0

Monthly Totals 181.0 73.5 1 7 1 1.0 0.0 1 2.5 0 2.0 42.0 0.0 4 302.0

Year to Date 2,051.0 772.0 35 115 11 30.5 0.0 18 154.5 43 11.5 553.0 412.0 35 3984.5

Report of District Operations -November 2014

2,236.0

772.0

41,011.0

Location

Bees & WaspsMosquito

Total Treatment Hours

Total Mileage

184.5

73.5

2,877.0

This Month

Rats & Mice Surveillance

Year to Date

Total Inspection Hours

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December 11, 2014

TO: The Board of Trustees, Mosquito and Vector Management District of Santa Barbara County The Citizens of Santa Barbara County INTRODUCTION Provided herewith is the Mosquito and Vector Management District of Santa Barbara County's management discussion and analysis of the fiscal year ending 2014 Annual Audit. The new General Manager, hired on March 17, 2014, and District staff worked with Moss, Levy & Hartzheim's audit team in early September 2014 to perform the data acquisition portion of this year’s audit. District staff conducted an inventory of expendable material on hand as of June 30, 2014. The sections below present historical information and discuss specific topics that occurred during the fiscal year ending June 30, 2014. Readers are encouraged to peruse this information in conjunction with the accompanying financial statements. SUMMARY OF ORGANIZATION – AN OVERVIEW The District was formed in 1959, under the statutes of the State of California Health and Safety Code Sections 2000-2093, for the purpose of protecting the public health from various stipulated disease vectors. The District’s boundaries include all of the unincorporated areas of Santa Barbara County plus the cities of Carpinteria, Goleta, and Santa Barbara. The cities of Santa Maria, Guadalupe, Lompoc, Buellton and Solvang are not currently served by the District. Approximately 235,000 people live in the area served by the District. The District currently has a staff of seven people. The cities of Carpinteria, Goleta and Santa Barbara as well as the unincorporated areas of Summerland, Montecito, Mission Canyon and the area between Santa Barbara and Goleta, receive enhanced vector services as a result of the public’s approval of two benefit assessments in these areas. The distinction between enhanced vector services and the basic services received by the remainder of the District’s service area are detailed annually in an Engineer’s Report typically released in the month of May. The District continues to provide mosquito control services under a contractual agreement with the City of Pismo Beach and the Oceano Dunes District of the

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California Department of Parks and Recreation on publicly owned properties that are not included in the District's benefit assessment zones. The District applies biorational mosquito suppression methods and materials that are environmentally friendly as part of an overall integrated pest management program. The District maintains a supply stock of mosquitofish (Gambusia affinis) that are available without cost to citizens of the benefit assessment zones. The District regularly traps mosquitoes and tests them for various human disease causing agents. The District maintains a flock of approximately fifty chickens placed, ten per location, in Carpinteria, Goleta, Solvang, Mission Hills, and the Los Prietos Ranger Station (summer only.) These chickens are regularly tested for infection by West Nile virus. The District utilizes, and makes available, informational brochures, a speaker's bureau, public event attendance and a website to educate the public on issues of vector management and vector-borne disease prevention. District staff frequently attend training sessions to ensure that the latest and best materials and techniques are used to detect and manage vectors and vector-borne diseases while protecting staff and the environment.

OVERVIEW OF THE FINANCIAL STATEMENTS The basic financial statements in this audit include: 1) Government-wide Financial Statements, including a statement of Net Assets and Activities; 2) Fund Financial Statements, including a Balance Sheet, Statement of Revenues, Expenditures, and Changes in Fund Balance, and Reconciliations of these Statements to the Government-wide Statements; 3) Notes to Basic Financial Statements; and 4) Required Supplementary Information. The Notes provide detailed information pertaining to significant accounting policies, cash and investments, property taxes, insurance, net assets, and contingencies. The District manages its finances in two funds. The General Fund which contains monies allocated to the routine operations of the District, and the Capital Reserve Fund which includes monies designated for future use such as significant improvement to the District headquarters or acquisition of another facility. FYE 2014 DISTRICT ACTIVITY HIGHLIGHTS The District distributed its report on Mosquito Population Monitoring in Northern Santa Barbara County. A Five Year Report. to elected officials of the municipal governments of the cities of Santa Maria, Guadalupe, Solvang, and Buellton; the District Ranger of the Los Padres National Forest; the five County of Santa Barbara Board of Supervisors; the CEO of the County of Santa Barbara; the executives of the County of Santa Barbara Public Health Department; and the executives of the County of Santa Barbara Public Works Department.

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The aforementioned report documented the presence of fourteen different species of mosquitoes at various locations in northern Santa Barbara County over five years (2008 – 2012). Significant numbers of mosquitoes were collected at Sage Hill Campground along the Santa Ynez River, the Bailey Wetland in Lompoc, and Orcutt Creek. The District will continue to monitor mosquito populations throughout Santa Barbara County, including northern Santa Barbara County. Despite the ongoing drought mosquitoes continued to breed. Occasional high mosquito counts occurred in locations such as the Goleta Slough where, for example, four hundred and seventy mosquitoes were trapped per trap on a July 2013 summer night. A sample of Culex tarsalis collected by the District in Pismo Beach in July 2013 tested positive for West Nile virus infection. Positive mosquito pool detections from within Santa Barbara County had not been found by the District since 2006. The City of Pismo Beach hires the District for mosquito control services. An American Crow from Santa Ynez processed by the District in August 2013 tested positive for chronic West Nile virus infection. As of FYE 2014, eight dead birds – six were chronic – have tested positive since 2007. (In August 2013 the California Department of Public Health discontinued distinguishing between chronic and acute West Nile virus infection.) One of sixty-eight Western black-legged ticks (Ixodes pacificus) collected in January 2014 from Romero Canyon by the CA Dept of Public Health, and assisted by the District, tested positive for Lyme disease complex, Borrelia burgdorferi sensu lato. Further analysis determined that the detection was not the human pathogen Borrelia burgdorferi sensu stricto. A confirmed Africanized honeybee stinging incident occurred in Ellwood Canyon on April 16, 2014. The District participated in Santa Barbara's Annual Earth Day festival held in Alameda Park in Spring. Staff discussed mosquito issues directly with the public, presented insect and live mosquitofish displays and distributed vector and vector-borne disease management brochures. The District's new general manager accomplished the following administrative achievements: 1) the District's email system was converted to a hosted exchange email system that allows internal sharing of, and internet and smartphone access to, email, calendars and contacts; 2) implementation of an entirely new website that can be edited without HTML coding; 3) implementation of an information systems computer backup; and 4) a culture shift in the District providing for more training on, and inclusion by staff, in administration of the District. This culture shift is intended to

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instill more ownership by staff for their activity, enhance morale and provide opportunities for advanced learning and leadership. FYE 2014 DISTRICT FINANCIAL HIGHLIGHTS The District is continuing to provide enhanced vector control services in the expanded Benefit Assessment Service Zone 1. Formerly consisting only of the City of Goleta, Hope Ranch, and other areas of the Goleta Valley, Zone 1 was expanded in 2004 to include the City of Santa Barbara and the communities of Mission Canyon, Montecito, and Summerland. The Zone 1 expansion was accompanied by a corresponding increase in revenues due to the Benefit Assessment now in place in that area. The District also provides enhanced vector control in Benefit Assessment Service Zone 2 which is the Carpinteria area. The increased revenues from Benefit Assessment funded two additional Vector Control Technician positions required to provide services to the new areas. To meet its obligations, under GASB 45, to fund other post employment health benefits ("OPEB"), the District has deposited $142,580 in CalPERS' California Employment Benefit Retirement Trust ("CERBT"), creating an additional asset (overfund) of $51,627. While the District currently has no retired employees collecting this benefit, it is prudent, and the District is considering, continuing to deposit funds in the trust, as recommended in its biennial actuarial report and approved by the District's Board of Trustees. The District ended the fiscal year with $394,351 in its assigned fund for capital projects. Three District computers were replaced, otherwise, no new assets, (value greater than $5,000), were purchased during the fiscal year. Actual revenues exceeded budgeted revenues by $26,808. LOOKING FORWARD The Carpinteria-Summerland Fire Protection District's Board has approved placement, in 2015, of a bond measure, that among other issues, would provide funding for the purchase of the District's Lillie Avenue real estate. Some of the vehicles in the District's vehicle fleet are nearing the end of their useful life. Planning for replacement needs to be considered in the near future. The District is currently exploring options for modernizing its acquisition, storage, analysis and reporting of its activity, biological, and logistical data. The Board of Trustees', Santa Barbara County citizens' and my staff's support of the District is greatly appreciated. Sincerely, David Chang, General Manager

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December 11, 2014 Moss, Levy, & Hartzheim LLP 2400 Professional Parkway Ste 204 Santa Maria CA 93455

This representation letter is provided in connection with your audit(s) of the financial statements of the Mosquito and Vector Management District of Santa Barbara County, which comprise the respective financial position of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information as of June 30, 2014, and the respective changes in financial position and, where applicable, cash flows for the fiscal year ended then ended, and the related notes to the financial statements, for the purpose of expressing opinions as to whether the financial statements are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP).Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement. An omission or misstatement that is monetarily small in amount could be considered material as a result of qualitative factors.We confirm, to the best of our knowledge and belief, as of December 11, 2014, the following representations made to you during your audit.

Financial Statements 1) We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated

September 13, 2014, including our responsibility for the preparation and fair presentation of the financial statements in accordance with U.S. GAAP and for preparation of the supplementary information in accordance with the applicable criteria.

2) The financial statements referred to above are fairly presented in conformity with U.S. GAAP and include all properly classified funds and other financial information of the primary government and all component units required by generally accepted accounting principles to be included in the financial reporting entity.

3) We acknowledge our responsibility for 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.

4) We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud.

5) Significant assumptions we used in making accounting estimates, including those measured at fair value, are reasonable.

6) Related party relationships and transactions, including revenues, expenditures/expenses, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to

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related parties have been appropriately accounted for and disclosed in accordance with U.S. GAAP.

7) Adjustments or disclosures have been made for all events, including instances of noncompliance, subsequent to the date of the financial statements that would require adjustment to or disclosure in the financial statements [or in the schedule of findings and questioned costs].

8) The effects of uncorrected misstatements are immaterial, both individually and in the aggregate, to the financial statements as a whole for each opinion unit. A list of the uncorrected misstatements is attached to the representation letter.

9) The effects of all known actual or possible litigation, claims, and assessments have been accounted for and disclosed in accordance with U.S. GAAP.

10) Guarantees, whether written or oral, under which the Mosquito and Vector Management District of Santa Barbara County, an independent special district, is contingently liable, if any, have been properly recorded or disclosed.

Information Provided 11) We have provided you with:

a) Access to all information, of which we are aware, that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, and other matters [and all audit or relevant monitoring reports, if any, received from funding sources].

b) Additional information that you have requested from us for the purpose of the audit.

c) Unrestricted access to persons within the Mosquito and Vector Management District of Santa Barbara County from whom you determined it necessary to obtain audit evidence.

d) Minutes of the meetings of the Board of Trustees of the Mosquito and Vector Management District of Santa Barbara County or summaries of actions of recent meetings for which minutes have not yet been prepared.

12) All material transactions have been recorded in the accounting records and are reflected in the financial statements.

13) We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.

14) We have no knowledge of any fraud or suspected fraud that affects the Mosquito and Vector Management District of Santa Barbara County, an independent special district, and involves:

Management,

Employees who have significant roles in internal control, or

Others where the fraud could have a material effect on the financial statements.

15) We have no knowledge of any allegations of fraud or suspected fraud affecting the Mosquito and Vector Management District of Santa Barbara County's financial statements communicated by employees, former employees, regulators, or others.

16) We have no knowledge of instances of noncompliance or suspected noncompliance with provisions of laws, regulations, contracts, or grant agreements, or abuse, whose effects should be considered when preparing financial statements.

17) We have disclosed to you all known actual or possible litigation, claims, and assessments whose effects should be considered when preparing the financial statements.

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18) We have disclosed to you the identity of the Mosquito and Vector Management District of Santa Barbara County’s related parties and all the related party relationships and transactions of which we are aware.

Government—specific 19) There have been no communications from regulatory agencies concerning noncompliance with,

or deficiencies in, financial reporting practices.

20) We have taken timely and appropriate steps to remedy noncompliance with provisions of laws, regulations, or abuse that you have reported to us.

21) We have a process to track the status of audit findings and recommendations.

22) We have identified to you any previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented.

23) We have provided our views on reported findings, conclusions, and recommendations, as well as our planned corrective actions, for the report.

24) The Mosquito and Vector Management District of Santa Barbara County has no plans or intentions that may materially affect the carrying value or classification of assets, liabilities, or equity.

25) We are responsible for compliance with the laws, regulations, and provisions of contracts and grant agreements applicable to us, including tax or debt limits and debt contracts; and legal and contractual provisions for reporting specific activities in separate funds.

26) We have identified and disclosed to you all instances, which have occurred or are likely to have occurred, of fraud and noncompliance with provisions of laws and regulations that we believe have a material effect on the financial statements or other financial data significant to the audit objectives, and any other instances that warrant the attention of those charged with governance.

27) We have identified and disclosed to you all instances, which have occurred or are likely to have occurred, of noncompliance with provisions of contracts and grant agreements that we believe have a material effect on the determination of financial statement amounts or other financial data significant to the audit objectives.

28) We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of abuse that could be quantitatively or qualitatively material to the financial statements or other financial data significant to the audit objectives.

29) There are no violations or possible violations of budget ordinances, laws and regulations (including those pertaining to adopting, approving, and amending budgets), provisions of contracts and grant agreements, tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the financial statements, or as a basis for recording a loss contingency, or for reporting on noncompliance.

30) As part of your audit, you assisted with preparation of the financial statements and related notes. We acknowledge our responsibility as it relates to those non-audit services, including that we assume all management responsibilities; oversee the services by designating an individual, preferably within senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of the services performed; and accept responsibility for the results of the services. We have reviewed, approved, and accepted responsibility for those financial statements and related notes.

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31) The Mosquito and Vector Management District of Santa Barbara County has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral.

32) The Mosquito and Vector Management District of Santa Barbara County has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance.

33) The financial statements include all component units as well as joint ventures with an equity interest, and properly disclose all other joint ventures and other related organizations.

34) The financial statements properly classify all funds and activities, in accordance with GASB Statement No. 34.

35) All funds that meet the quantitative criteria in GASBS Nos. 34 and 37 for presentation as major are identified and presented as such and all other funds that are presented as major are particularly important to financial statement users.

36) Components of net position (net investment in capital assets; restricted; and unrestricted), and components of fund balance (non-spendable, restricted, committed, assigned, and unassigned) are properly classified and, if applicable, approved.

37) Investments, derivative instruments, and land and other real estate held by endowments are properly valued.

38) Provisions for uncollectible receivables have been properly identified and recorded.

39) Expenses have been appropriately classified in or allocated to functions and programs in the statement of activities, and allocations have been made on a reasonable basis.

40) Revenues are appropriately classified in the statement of activities within program revenues, general revenues, contributions to term or permanent endowments, or contributions to permanent fund principal.

41) Interfund, internal, and intra-entity activity and balances have been appropriately classified and reported.

42) Special and extraordinary items are appropriately classified and reported.

43) Deposits and investment securities and derivative instruments are properly classified as to risk and are properly disclosed.

44) Capital assets, including infrastructure and intangible assets, are properly capitalized, reported, and, if applicable, depreciated.

45) The government meets the GASB-established requirements for accounting for eligible infrastructure assets using the modified approach. [Omit this item if the modified approach is not used.]

46) We have appropriately disclosed the Mosquito and Vector Management District of Santa Barbara County’s policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position is available and have determined that net position is properly recognized under the policy.

47) We are following our established accounting policy regarding which resources (that is, restricted, committed, assigned, or unassigned) are considered to be spent first for expenditures for which

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more than one resource classification is available. That policy determines the fund balance classifications for financial reporting purposes.

48) We acknowledge our responsibility for the required supplementary information (RSI). The RSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from those used in the prior period. We have disclosed to you any significant assumptions and interpretations underlying the measurement and presentation of the RSI.

Signature Signature David Chang Print name Print name General Manager Title Title

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PERSONNEL POLICY AND PROCEDURES MANUAL PROPOSED REVISION (Emphasis on changes) CURRENT

Full-time employees accrue vacation leave at varying rates depending upon the length of continuous District employment. The accrual for part-time employees is pro-rated based upon the number of hours worked and the length of employment. All vacation leave must be scheduled in advance with the employee's supervisor, and may be denied due to work demands. The minimum amount of vacation leave that may be used is 1 hour. A maximum of 420 hours of vacation leave may be accrued. Employees with five or more years of continuous District service may request payment for a maximum of 40 hours of accrued vacation, as long as a 40 hour balance remains. Upon termination of service, the employee will be paid for any unused accrued vacation hours. Full-time employees with 0-2 years of service accrue 96 hours per year; 3-4 years of service accrue 128 hours per year; 5-10 years of service accrue 152 hours per year; 11-14 years of service accrue 176 hours per year; 15+ years of service accrue 200 hours per year.

3.09 Vacation Leave.

PROPOSED REVISION

Full-time employees accrue vacation leave at varying rates depending upon the length of continuous District employment. The accrual for part-time employees is pro-rated based upon the number of hours worked and the length of employment. All vacation leave must be scheduled in advance with the employee's supervisor, and may be denied due to work demands. The minimum amount of vacation leave that may be used is 1 hour. A maximum of 420 hours of vacation leave may be accrued. Employees with five or more years of continuous District service may request payment for a maximum of 40 hours of accrued vacation, as long as a 40 hour balance remains. Upon termination of service, the employee will be paid for any unused accrued vacation hours.

3.09 Vacation Leave.

Full-time employees with 0-2 years of service accrue 96 hours per year; 3-4 years of service accrue 128 hours per year; 5-9 years of service accrue 152 hours per year; 10-14 years of service accrue 176 hours per year; 15+ years of service accrue 200 hours per year. The accrual is apportioned as provided in the chart below.

0-2 yrs 96 hrs 0.0462 hrs 3.70 hrs Years of Service Annual Accrual Hourly Accrual Per Pay Period

3-4 yrs 128 hrs 0.0615 hrs 4.92 hrs 5-9 yrs 152 hrs 0.0731 hrs 5.85 hrs 10-14 yrs 176 hrs 0.0846 hrs 6.77 hrs 15 + yrs 200 hrs 0.0962 hrs 7.70 hrs Employees are eligible for an increase in vacation accrual in the pay period subsequent to passing the threshold for years of service. For example, an employee is eligible for the vacation accrual rate of 4.92 hours per pay period upon surpassing three years of employment – two years and one day of employment is not a qualifying event. The General Manager shall document the vacation accrual increase in the employee's personnel file. Policy 3.09 Vacation Leave revision MSC Month dd, yyyy by MVMDSBC Board of Trustees

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General Manager’s Report

MVMDSBC Board of Trustees Meeting

December 11, 2014

1. Membership ($150) in the local chapter of the California Special Districts Association was renewed for 2015. The balance/budget for 7430 Memberships is -312.18/14,000.

2. The District donated four computers to the Santa Barbara County Education Office's Computer for Families Project.

3. I passed Vector Control Technician Certification Exams Categories A (Pesticide Application and Safety), B (Mosquito Control), C (Terrestrial Invertebrate Vector Control, and D (Vertebrate Vector Control).

4. I completed a draft Management Discussion and Analysis for the District's 2014 Annual Audit.

5. I provided rainy-day training to staff on MS Word use on December 2, 2014.

6. Staff and I attended webinars on Elecdata's FieldSeeker and Sentinel geographic information systems software on December 3 and 4, 2014.

7. An employee appreciation lunch was held with staff at Stella Mare's restaurant on December 9, 2014. Carrie Troup presented a primer on the District's budget.

8. All staff attended a presentation on Wildlife Awareness and Safety by Kevin Estrada, Biologist, USDA APHIS Wildlife Services, on December 9, 2014.

9. I attended a presentation on aerial mapping services by Eagle Aerial Imaging at the County's Office of Emergency Management on December 10, 2014.

Upcoming MVMDSBC events General Manager's planned vacation schedule:

o December 12, 2014

Christmas holiday – Dec 25 & 26, 2014

Reminder: Board of Trustee Terms expire for Trustees Fausett (1/7/15), Hurd (1/14/15) and Williams (12/31/15)

New Year's Day holiday – Jan 1, 2015

Jessica Sprigg's five-year anniversary of employment with the District occurs on January 18, 2015

NPDES Annual Report due March 1, 2015

Meeting announcements and events of interest: USEPA Webinar: Controlling Bed Bugs in Schools, Dec 16, 2014 – all technicians are

scheduled to attend.

Nobel-Systems, a GIS vendor, is visiting the District Office on Dec 18, 2014, 1:00 PM, to demonstrate their GIS product.

MVCAC Annual Conference and Exhibitor Showcase - Jan 26 - 28, 2015; Monterey o Four reservations have been made. Attendee assignment requested in this regular meeting.

CSDA Special District Leadership Academy – Jan 26 – 28, 2015; Napa o Trustee DeDominic has expressed interest

MVCAC Laboratory Technologies Workshop - Jan 28 & 29, 2015; Burlingame. o Vesna Ibarra is scheduled to attend.

AMCA 81st Annual Meeting - Mar 29 - Apr 2, 2015; New Orleans

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santa barbara coastal vector control … · overview local presence ... of agreement with the state...

Documents