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Home My WebLink AboutMINUTES - 11122002 - C58 C.58 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on November 12, 2002 by the following vote: AYES: Supervisors Uilkema, Gerber,DeSaulnier, Glover and Gioia NOES: None ABSENT: None ABSTAIN: None SUBJECT: Byron-Brentwood-Knightsen Union Cemetery District that the annual financial report from the Byron-Brentwood-Knightsen Union Cemetery District, for Fiscal Year ending June 30, 2001 is ACCEPTED. I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown. Attested:November 12,2002 John Sweeten Clerk of the Board of Supervis and County Administrator Deputy Clerk ........................ ............................... .............................................. .................................................. ......... ....... ............ ............. ...............I................ . ................ ................... ........................... X ................................ ..................... ........................... . ... ........................ . ........ ........ ........ ............................ ................................................... X ............... .. ... .................... .................... ........ .................... ................... .................. ............... ......................... jx ........... ...... ....... 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BYRON-BRENTWOOD-KNIGHTSEN UNION CEMETERY DISTRICT Annual Financial Report JUNE 30, 2001 ink BRYON-BRENTWOOD-KNIGHTSEN UNION CEMETERY DISTRICT Table of Contents June 30, 2001 Paye Independent Auditor's Report...............................................................1-2 Combined Balance Sheet—All Fund Types and Account Groups............................................................................3 General Fund—Statement of Revenues and Expenditures—Budget and Actual............................................................4 Endowment Care Fund—Statement of Revenues and Expenditures.....................................................................................5 Endowment Care Interest Fund—Statement of Revenues and Expenditures....................................................................6 General, Endowment Care and Endowment Care Interest Funds—Combined Statements of Changes in Fund Balance..............................7 Notes to Financial Statements................................................................8.12 Supplementary Information: Organization of the District...............................................................13 Insurance Coverage........................................................................14 CBI;omberg&Crim Accountancy Corporation Certified Public Accountant Independent Auditor's Deport The Board of Trustees Byron-Brentwood-Knightsen Union Cemetery District Brentwood, CA 94513 I have audited the accompany general purpose financial statements of Bryon-Brentwood- Knightsen Union Cemetery District as of June 30,2001 and June 30, 2000, as listed in the table of contents for the fiscal years then ended. These financial statements are the responsibility of district's management. My responsibility is to express an opinion on these financial statements based upon my audit. I conducted my audit in accordance with generally accepted auditing standards. Those standards require that 1 plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. I believe that my audit provides a reasonable basis for my opinion. Due to the absence of adequate cost records, District fixed assets acquired prior to July 1, 1973 are presented at appraised values without verification. Additions subsequent to that time are generally stated at cost except that District labor costs associated with construction of fixed assets are not included. In my opinion, except for the impact of estimated fixed assets, as explained in Note E of the financial statements, the general purpose financial statements referred to above present fairly, in all material respects,the financial position of the Byron-Brentwood- Knightsen Union Cemetery District as of June 30, 2001 and the results of its operations for the fiscal year then ended in conformity with generally accepted accounting principles. 1013 North California Street, Stockton, California 95202• (209) 466-3894 • Fax (209) 466-5545 My audit was made for the purpose of forming an opinion on the general-purpose financial statements taken as a whole. The supplemental schedules listed in the table of contents are presented for purposed of additional analysis and are not a required part of the general-purpose financial statements of Bryron-Brentwood-Knightsen Union Cemetery District. Such information has been subjected to the auditing procedures applied in the audit of the procedures applied in the audit of the general purpose financial statements and, in my opinion, is fairly stated in all material respects in relation to the general purpose financial statements taken as a whole. BLOMBERG & GRIFFIN ACCOUNTANCY CORP. Certified Public Accountant May 8, 2002 Page 2 .. - 00 CS In r 1 �C r.. 1 m Vi Q C7 C"• m m d m 00 S3 rd W P 6 to m m W) In 00 W) to a r ev � In "'1 rs c Y a oo a t a c00 ado oO°o =° r•" P. 00 vi m m c m v 00 C W e'! .• C o r m N rJ V1 M iH 4A il � � a N N N N N y y O M C U p. gi en rO W ry y` p0 C+ b�, m rangy 1 1 1 f.7 1 i 1 1 1 r ry'1 r m 1 1 fPy O1;) F 00 00 w H9 r1 1 1 1 1 1 1 1 Vd•} to v •�^" Q 1 0� SO 'd h rr ry CJ Oc a --- 00 CIL ri b 6A 404 33 b •� � W v 'E ; 70 oi 41, a � roJ W Z r/3 BYRON-BRENTWOOD-KNIGHTSEN ' UNION CEMETERY DISTRICT General Fund Statements Of Revenues and Expenditures -Budget and Actual Fiscal Year Ended June 30, 2001 Favorable Original (Unfavorable) REVENUES Budget Actual Difference Taxes: Property Taxes-Secured $ 116,916 Property Taxes-Unsecured 6,176 Supplemental Tax 3,781 Aid from Other Governmental Agencies: Homeowners Property Tax Relief 3,705 Changes for Current Services: Grave Openings and Closings 67,910 Handling of Liners 11,055 Out of District Charges 5,070 Sale of Vaults,Linear Foundations 16,077 Saturday Funerals 4,050 Headstone Settings 8,750 Pots and Stands 64 Other Revenues: Sales of Plots 81,990 Donations Tree and Bench Fund 965 Miscellaneous 2,714 Total Revenues 340,000 329,223 (10,777) EXPENDITURES Salaries and Wages 126,797 138,379 (11,582) Employee Benefits 20,448 18,143 2,305 Employee Group insurance 10,857 13,570 (2,713) 158,102 170,092 (11,990) Services and Supplies: Insurance 19,000 8,790 (10,210) Maintenance and Repairs-Equipment 15,000 6,522 (8,478) Maintenance-Grounds 6,000 16,217 10,217 Fuel 1,500 1,820 320 Office Expense 2,000 3,512 1,512 Professional and Specialized Services 3,700 16,156 12,456 Tubs and Vases 17,000 7,434 (9,566) Tree and Bench 1,200 863 (337) Meeting and Travel 4,000 5,063 1,063 Laundry and Uniforms 1,214 1,158 (56) Utilities,Telephones and Refuse Disposal 7,500 9,139 1,639 Miscellaneous 14,850 8,263 92,964 84,937 (8.027) Capital Outlay 14,016 Total Expenditures 251,066 269,045 (20,017) Revenues Over/(Under)Expenditures $ 88,934 $ 60,178 $ (28,756)_ Page 4 BYRON-BRENTWOOD-KNIGHTSEN 5" UNION CEMETERY DISTRICT Endowment Care Fund Statement of Revenues and Expenditures Fiscal Year Ended June 30, 2001 REVENUES Earnings on Investments $ - Endowment Deposits(Non-Expendable) 9,774 Total Revenues 9,774 EXPENDITURES Professional and Specialized Services 22 Revenues Over Expenditures $ 9,752 The accompanying notes to financial statements are an integral part of this statement. Page 5 BYRON-BRENTWOOD-KNIGHTSEN .s'D UNION CEMETERY DISTRICT Endowment Care Interest Fund Statement of Revenues and Expenditures Fiscal Year Ended June 30, 2001 REVENUES Earnings on Investments $ 5,125 Total Revenues 5,125 EXPENDITURES Professional and Specialized Services 6 Revenues Over Expenditures $ 5,119 The accompanying notes to financial statements are an integral part of this statement. Page 6 BYRON-BRENTWOOD-KNIGHTSEN UNION CEMETERY DISTRICT d/ General,Endowment Care and Endowment Care interest Funds Combined Statement of Changes in Fund Balance Fiscal Year Ended June 30,2001 Endowment General Endowment Care Interest Fund Care Fund Fund Fund Balance,Beginning of Year $ 47,052 $ 106,729 $ 36,443 Revenues Over Expenditures for the Fiscal Year 60,178 9,752 5,119 Interfund Transfers - - - Decrease in Reserve for Imprest Cash, Prepaid Items and Deposits - - - Fund Balance Unreserved,End of Year. Expendable 105,282 3 41,562 Non-Expendable - 116,478 - Total Fund Balance Unreserved 105,282 116,481 41,562 Fund Balance Reserved 1,958 - - Total Fund Balance $ 107,240 $ 116,481 $ 41,562 The acconpanying notes to financial statements are an integral part of this statement. Page 7 BYRON-BRENTWOOD-KNIGHTSEN .r'/• � - UNION CEMETERYDISTRICT 12- Notes to Financial Statements June 30, 2001 1. Summary of Significant Accounting Policies The following is a summary of the District's more significant accounting policies: A. Principles Determining Scope of Reporting Entity The District is governed by an elected Board of Trustees that exercises the powers allowed by State Statutes. The financial statements of the District consist only of the fonds of the District. The District has no oversight responsibility for any other governmental entity since no other entities are considered to be controlled by or dependent on the District. B. Basis of Presentation—Fund Accounting The accounts of the District(a governmental entity) are organized on the basis of fields and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for within a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity,revenues and expenditures as appropriate. The following funds and account groups are used in the District's financial statements: General Fund—The General Fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund. Endowment Care Fund—The Endowment Care Fund was established in fiscal year 1984-85 in accordance with the Health and Safety Code Section 9000, to account for fees collected for endowment care of burial lots in the cemetery. The principal of deposits for burial rights sold shall remain intact and expenditures are limited to the earnings of the fund. Endowment Care Interest Fund—The Endowment Care Interest Fund was established in fiscal year 1990-91 to account for expendable earnings of the Endowment Care Fund. Fixed Assets Account Group—The Fixed Assets Account Groups is used to account for the fixed assets of the District. Page 8 BYRON-BRENTWOOD-KNIGHTSEN f UNION CEMETERYDISTRICT Notes to Financial Statements June 30, 2001 1. Summn of Significant Accounting Policies(Continued) B. Basis of Presentation—Fund Accounting(Continued) Long Term Liability Account Group—The Lang Term Liability Account Group is used to account is used to account for long term obligations of the District including accumulated vacation of the District's employees. C. Basis of Accounting The District's financial transactions are accounted for using the modified accrual basis of accounting. The District's financial statements were prepared in conformity with generally accepted accounting principles on the modified accrual basis of accounting in which revenues are recognized when they become available and measurable and expenditures are generally recognized in the accounting period in which the fund liability is incurred. D. District Budget The Byron-Brentwood-Knightsen Union Cemetery District is exempt from provisions of Article XIII B of the State Constitution. The annual budget of the District is determined and approved by its Board of Trustees. E. Property Plant and Equipment Generally accepted accounting principles require that fixed assets be accounted for at cost, or estimated cost if the cost is not practical to determine. Land is shown at historical costs based on the District's research of records. Structures and Improvements and Equipment acquired prior to July 1, 1973 are shown at appraised values due to inadequate cost records. Additions to equipment subsequent to that time are generally shown at cost. Structures and improvements acquired after July 1, 1973 include the cost of materials identified with assets constructed by the District personnel. The District does not maintain detail cost records for these projects and some of the costs may have been charge to operating expenses. However, major elements of material costs have been capitalized. The District's personnel labor costs associated with the construction of assets have not been capitalized because the accounting system does not provide this information. In accordance with District policy, only items with a cost of$300 or more are capitalized. Page 9 BYRON-BRENTWOOD-KNIGHTSEN / UNION CEMETER.YDISTRICT Nates to Financial Statements June 30,2001 1. Summary of Significant Accounting Policies(Continued) E. Property,, Plant and Equipment(Continued) The following is a summary of asset values used: Assets Shown at Assets Shown Total Appraised Value At Cost � June 30,2001 Land $ $ 65,336 $ 65,336 Structures and Improvements 19,000 54,953 73,953 Equipment 19,315 144,000 163,315 $ 38,315 $ 264,289 $ 302,604 F. Total Column of the Combined Statements The total column on the Combined Balance Sheet is captioned "Memorandum Only"to indicate that it is presented only to facilitate financial analysis. Data in this column does not present financial position in conformity with generally accepted accounting principles nor is such data comparable to a consolidation. G. Retirement and Deferred Com,,.pensation Plans The Byron-Brentwood-Knightsen Union Cemetery District has been a member of the Contra Costa County Employee's Retirement Association, a multi-employer plan since July 1, 1989. The plan description and provisions are included in the Comprehensive Annual Financial Report for Contra Costa County. The District does not offer a deferred compensation plan to its employees. H. Copensated Absences The District employees are granted vacation and sick leave in varying amounts depending on the length of their service. Employees are compensated for accumulated vacation time upon termination of employment. A year-end accrual for compensated absences for active employees has not been made in the General fund,because the District does not believe any of the available year-end resources will be required to fund the year-end compensated liability. Accordingly,this liability is recorded in the Long-Term Liability Account Group. Page 10 BYRUN-BRENTWOOD-KNIGHTSEN UNION CEMETERYDiSTRICT Nates to Financial Statements June 30, 2001 1. Summary of Significant Accounting Policies(Continued) I. Investments The Districts Investments are handled by the Contra Costa County Treasurer as directed by the District. These investments are authorized by statutes that govern the District and the Contra Costa County Treasurer and are carried at cost. All District investments are in Category 1 includes investments that are insured or registered or for which the securities are held by the District or its agent in the agent's nominee name,with subsidiary records listing the District as legal owner. The District's investments and related fair value as of June 30, 2001 were as follows: Carrying Fair Amount Value ;Local Agency Investment Fund $ 137,710 $ 137,710 Total $ 137,710 $ 137,710 2. Changes in Proraerty Plat and Equipment Following is a summary of changes in property,plant and equipment for the fiscal year ended June 30, 2001: Balance Balance July 1, 2000 Additions Deletions June 30, 2001 Land $ 65,336 $ - $ - $ 65,336 Structures And Improvements 59,937 14,016 - 73,953 Equipment 163,315 - - 163,3.15 $ 288,588 $ 14,016 $$ $ 3021604 The District's fixed assets are not depreciated for accounting purposes. Page ].1 el-6'P BYRON-BRENTWOOD-KNIGHTSEN �e7 UNION CEMETERYDISTRICT Notes to Financial Statements June 30,2001 3. Report to Board of Supervisors Section 8990 of the Health and Safety Code requires the District to file with the Board of Supervisors and annual report of its transactions for each fiscal year. Upon authorization of the Board of Supervisors, the Board of Trustees may file a verified copy of this audit report, in lieu of the required report, as provided by section 8991 of the same code. Page 12 Supplementary Information BYR.+ON-BRENTWOOD-K.NIGHTSEN UNION CEMETERY DISTRICT Supplementary information Fiscal Year Ended June 30, 2001 Organization of the District The Byron-Brentwood-Knightsen Union Cemetery District was formed in 1928,under the provisions of the Statutes if 1921 as amended,through petition of the local residents by a resolution of the Contra Costa County Board of Supervisors. The Contra Costa County Auditor-Controller's Office maintains records of the District's Administrative Secretary-Treasurer maintains a manual Cash Disbursements Journal and Cash Receipts Journal, Original invoices, and copy of warrants issued. The Byron-Brentwood-Knighted Union Cemetery District, is an independent legal entity located in Contra Costa County,is governed by an appointed Board of Trustees. During fiscal year 2000-2001,members of the District's Board of Trustees were: Trustees Term Expires Barbara Guise, Chairman May 1, 2004 Fred Stornetta September 4, 2002 Delma Webb May 1, 2004 District Mater Marr White Administrative Secretary-Treasurer Barbara Fee. Page 13 BYRON-BRENTWOOD-KN IGHTSEN UNION CEMETERY DISTRICT Supplementary Information Fiscal Year Ended June 30,2001 Insurance Coverage Type and Provider Limit Deductible Property (Coregis Insurance Company) $ 121,458 $ 500 Per Occurrence Mobile&Contractor's Equipment(Coregis Insurance Company) $ 137,846 $ 500 Per Occurrence Crime/Employee Dishonesty(Coregis Insurance Company) Blanket Employee Dishonesty $ 25,000 $ 500 Per Occurrence Forgery&Alteration $ 25,000 $ 500 Per Occurrence Theft,Disappearance&Destruction of Money& Securities on or off premises $ 10,000 $ 500 Per Occurrence General/Professional Liability(Coregis Insurance Company) Each Occurrence $ 1,000,000 Nil Professional Liability $ 1,000,000 Nil Personal Injury $ 1,000,000 Nil Advertising Injury $ 1,000,000 Nil General Aggregate $3,000,000 Nil Products&Completed Operations Aggregate $3,000,000 Nil Medical Payments $ 10,000 Nil Fire Damage Legal $ 100,000 Nil Herbicide/Pesticide Sub limit $ 1,000,000 Nil Employee Benefits-Claims Made $ 1,000,000 Nil Public Officials E&O Liability(Coregis Insurance Company) Each Wrongful Act $ 1,000,000 Nil Policy Aggregate $3,000,000 Nil Owned Automobile(Coregis Insurance Company) Combined Single Limit $ 1,000,000 Nonowned&Hired Auto Liability $ 1,000,000 - Uninsured Motorists Liability $ 11000,000 Auto Medical Payments $ 5,000 Physical Damage,Comprehensive ACV $ 500 Physical Damage Physical Damage,Collision ACV $ 500 Physical Damage Workers'Compensation(Fremont Compensation Company) $ 1,000,000 This resume of insurance should not be construed as providing,interpreting,or confirming coverage under the insurance policies referred to above Page 14