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Home My WebLink AboutMINUTES - 10072003 - C85 C.85 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on October 7, 2003, by the following vote: AYES: Supervisors Gioia,Uilkema, Greenberg, Glover and DeSaulnier NOES: None ABSENT: None ABSTAIN: None On this day,the Board accepted an Annual Financial Report for Byron- Brentwood-Knightsen Union Cemetery District for June 30,2003. 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: October 7.2003 John Sweeten,Clerk of the Board of Supervisors and County Administrator Deputy Clerk I.................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................... .................................... ..... .. .................... ............................. ................................. .. .......................... . .. ................... ..... ... ........................................................ ............ ............................................. .......................... 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BYRON-BRENTWOOD-KNIGHTSEN UNION CEMETERY DISTRICT Annual Financial Report JUNE 30, 2002 � ^^ = ` ` ^� BRYON-BRENTWOOD-K^N1GHISEN r~ UNION CEMETERY ^ � Table nfContents ~. June 30 2002 � Page — Auditor's Report...........'.................................................}-2 � � Combined Balance Sheet-All Fund Types and Account Groups............................................................................3 ! GcoeralFumd-StutemexdmfReveouosoud ^- Expenditures-Budget and Actual............................................................4 y~ Endowment Care Fund-Statement ofRevenues and Expenditures^-- '''''''''''''`''''''''''''''''''''''''^'''''''''''''''''''''''''''''''''''^'''''''.'5 � Endowment CmreIotmremtFuod-Statcmentmf ~ Revenues and Expenditures....................................................................8 Section I/Reserve Fond-Statemeotuf Revenues and Expenditures....................................................................7 � -_ Capital Reserve Food-Stateoeutof Revenues and Expenditures....................................................................8 � ~- General, Endowment Care, Endowment Care Interest, Section Irand Capital Reserve '- lruodQ-Corobiood Statements of Changes ioFund Balance..............................9 `- Notes t0Financial Statements................................................................l0-)4 , ~' Supplementary : � Organization ufthe District...............................................................l5 � p~ Insurance Coverage'''''''......................'.................,^.........,.,.~.l6 `- °. = , � �~ r ' ~' Blomberg&Griffin Accountancy Corporation Certified Public Accountant Independent Auditor's Report 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- Kn ghtsen Union Cemetery District as of June 30, 2002 and June 30,2001,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 I 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, 2002 and the results of its operations for the fiscal year then ended in conformity with generally accepted accounting principles. 1013 NorthCalifornia Strut, 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 whale. 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. BLOMBER &GRIFFIN ACCOUNTANCY CORP. Certified Public Accountant Page 2 O C C �i tD P CP m ro t6 _ CTS G• � V; 8. w ur 3 s+ se C7 s iA _p r� an PC IZ w o v O ��ryry . M �i ° cry E u9 t w C 000 p0 w w w w bn i,s is �W,, w A w u I7ra, ro opo w , , oma , own � w w in A p` A A J to v, BYRON-BRENTWOOD-KNIGHTSEN UNION CEMETERY DISTRICT General Fund Statements of Revenues and Expenditures-Budget and Actual Fiscal Year Ended June 30,2002 Favorable Original (Unfavorable) REVENUES Budget Actual Difference Taxes: Property Taxes-Secured $ $ 162,390 $ Property Taxes-Unsecured 7,916 Supplemental Tax 8,503 Lieu Tax - Aid from Other Governmental Agencies: Homeowners Property Tax Relief 3,145 Property Unitary 4,610 Charges for Current Services: Grave Openings and Closings 64,780 Handling of Liners 9,300 Out of District Charges 2,100 Sale of Vaults,Liners Foundations 12,285 Saturday Funerals 3,500 Headstone Settings 9,180 Pots and Stands 38 Other Revenues: Sales of Plots 75,340 Donations Tree and Bench Fund 1,140 Miscellaneous 6,548 Sales Tax - 1,017 Total Revenues 332,000 371,792 39,792 EXPENDITURES Salaries and Wages 165,000 127,996 37,004 Employee Benefits 31,300 38,627 (7,327) Employee Group Insurance 19,971 I4,422 5,549 216,271 181,045 35,226 Services and Supplies: Insurance 19,000 33,040 (14,040) Maintenance and Repairs-Equipment 7,000 7,592 (592) Maintenance-Grounds 15,000 3,792 11,208 Fuel 2,000 1,018 982 Office Expense 2,000 4,552 (2,552) Professional and Specialized Services 4,000 20,821 (16,821) Tubs and Vases 7,000 5,928 1,072 Tree and Bench 1,200 771 429 Meeting and Travel 5,000 6,547 (1,547) Laundry and Uniforms - 1,262 (1,262) Utilities,Telephones and Refuse Disposal 10,000 8,425 1,575 Miscellaneous 15,000 6,810 8,190 87,200 100,558 (13,358) Capital Outlay 18,259 30,754 (12,495) Total Expenditures 321,730 312,357 9,373 Revenues Overl(Under)Expenditures 10,270 59,435 49,165 OTHER FINANCING SOURCES(USES) Transfers to other funds Capital Reserve Fund (8,000) (8,000) Section F Reserve Fund - (12,500) (12,500) Net Other financing Source(Used) - (20,500) (20,500) Net Change in Fund Balance $ 10,270 $ 38,935 $ 28,665 The accompanying notes to financial statements are an integral part of this statement. Page 4 BYRON-BRENTWOOD-KNIGHTSEN UNION CEMETERY DISTRICT Endowment Care Fund Statement of Revenues and Expenditures Fiscal Year Ended June 30, 2002 REVMJES Earnings on Investments $ - Endowment Deposits(Non-Expendable) 7,460 Total Revenues 7,460 EXPENDITI ES Professional and Specialized Services 115 Revenues Over Expenditures $ 7,345 The accompanying notes to financial statements are an integral part of this statement. Page 5 BYRON-BRENTWOOD-KNIGHTSEN UNION CEMETERY DISTRICT Endowment Care Interest Fund Statement of Revenues and Expenditures Fiscal Year Ended June 30, 2002 REVENUES Earnings on Investments $ 4,856 Total Revenues 4,856 EXPENDITURES Professional and Specialized Services 5 Revenues Over Expenditures $ 4,851 The accompanying notes to financial statements are an integral part of this statement. Page 6 .............................................................................................................................................................................................................. . .................................................................................................... BYRON-BRENTWOOD-KNIGHT S EN UNION CEMETERY DISTRICT Section F Reserve Fund Statement of Revenues and Expenditures Fiscal Year Ended June 30, 2002 REVENUES AND-IRANSFERS Section F Reserve Transfers In $ 12,500 Total Revenues and Transfers 12,500_ EXPENDITURES Professional and Specialized Services - Revenues Over Expenditures $ 12,500 The accompanying notes to financial statements are an integral part of this statement. Page 7 B YRON-B RENT W OOD-KNIGHTS ENT UNION CEMETERY DISTRICT Capital Reserve Fund Statement of Revenues and Expenditures Fiscal Year Ended June 30, 2002 REVENUES AND TRANFERS CapitalReserve Transfers In $ 8,000 Total Revenues and Transfers 8,000 EXPENDITURES Professional and Specialized Services Revenues Over Expenditures $ 8,000 The accompanying notes to financial statements are an integral part of this statement Page 8 ............................................................................................................................11.1.1.111, . ........................................................................................................................................................................... ................................................................................. rL CD trf ro no 0 Ln co va CN i-j �4 rL 4) 00 -,A (D Lh 0 C3. rt ro C3 tr 00 00 00 00 Z r-6 Co t-j I'll o CD iA O CN '00 uj fA BYRON-BRENTWOOD-KNIGHTSEN UNION CEMETERY DISTRICT Notes to Financial Statements June 30, 2002 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 funds 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 funds 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 10 B YRON-B RENT W OOD-KNIGHTS EN UNION CEMETERY DISTRICT Notes to Financial Statements June 30, 2002 1. Summary of Significant Accounting Policies (Continued) B. Basis of Presentation—Fund Accounting (Continued) Long;Term Liability Account Group—The Long 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. Capital Reserve Fund—The Capital Reserve Fund established in fiscal year 2001-2002 is to account for purchasing equipment or general capital improvement as needed. The amount of money transferred to this fund is determined by the amount of funds not used by the district at the end of each fiscal year. Section F Reserve Fund—The Section F Reserve Fund established in fiscal year 2001-2002 is to account for improvements in Section F portion of the cemetery. This is a$500.00 surcharge on each grave sold in Section F. 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. Page 11 ............................................................................................................................................................. ............................................................................................. BYRON-BRENTWOOD-KNIGHTSEN UNION CEMETERY DISTRICT Notes to Financial Statements June 30, 2002 1. Summary of Significant Accounting Policies(Continued) E. Property, Plant and Equipment(Continued) 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. The following is a summary of asset values used: Assets Shown at Assets Shown Total Appraised Value At Cost June 30, 2002 Land $ $ 65,336 $ 65,336 Structures and Improvements 19,000 54,953 73,953 Equipment 19,315 174,754 194,069 $ 38,315 $ 295,043 $ 333,358 E. 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. Page 12 BYRON-BRENTWOOD-KNIGHTSEN UNION CEMETERY DISTRICT Notes to Financial Statements June 30, 2002 I. Summary of Significant Accounting Policies {Continued F. Retirement and Deferred Compensation 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. G. Compensated 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. H. 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, 2002 were as follows: Carrying Fair Amount Value Local Agency Investment Fund $ 143,396 $ 143,396 Total $ 143,396 $ 143,396 Page 13 BYRON-BRENTWOOD-KNIGHTSEN UNION CEMETERY DISTRICT Notes to Financial Statements June 30, 2002 1. Summary of Significant Accounting Policies (Continued) 2. Changes in Property, Plant and Equipment Following is a summary of changes in property,plant and equipment for the fiscal year ended June 30, 2002: Balance Balance July 1, 2001 Additions Deletions June 30, 2002 Land 63,3 — ---- 7 '$ 63t376— Structures z :moiStructures And Improvements 73,953 - - 73,953 Equipment 163,315 30,754 - 194,069 $ 102,6W 333,159— The District's fixed assets are not depreciated for accounting purposes. 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 14 Supplementary Information ............................................................................................................................................................................................ ................................................................. BYRON-BRENTWOOD-KNIGHTSEN UNION CEMETERY DISTRICT Supplementary information Fiscal Year Ended June 30, 2002 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 2001-2002, members of the District's Board of Trustees were: Trustees Tenn Expires Barbara Guise, Chairman May 1, 2004 Delma Webb May 1, 2004 Mary Piepho May 5, 2005 District Manager Mark White Administrative Secretary-Treasurer Barbara Fee. Page 15 BYRON-BRENTWOOD-KNIGHTSEN UNION CEMETERY DISTRICT Supplementary Information Fiscal Year Ended June 30,2002 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 Non-owned&Hired Auto Liability $1,000,000 Uninsured Motorists Liability $1,000,000 - 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 16