HomeMy WebLinkAboutMINUTES - 03092004 - C.91 THE BOARD OF SUPERVISORS OF
CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March9,2004, by the fallowing vete:
AYES: SUTMISORS UnKM, CUMM AM allVIR
NOES: NSE
ABSENT: RMWISORS GIOA AM DeSA€Ji.NIE',lt
ABSTAIN: wn
ACKNOWLEDGED receipt of the Byron-Brentwood-Knightsen Union Cemetery
District Annual report for the year 2002-2003.
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: March9,,2004
John Sweeten,Clerk of the Board
of Supero rs and County Administrator
Deputy Clerk
Byron-Brentwood-Kn ightsen
Union Cemetery District
P.O. Box 551,Brentwood, CA 94513
Telephone(925)634-4748 FAX(925)634-9783
February 17, 2004
Board of Supervisors
651 Fine St.
Martinez, CA.94553
Dear Board Members;
This letter is to acknowledge the need to file with you an annual report of the activities of
the Byron-Brentwood-Knightsen Union Cemetery District for the year 2002-2003.
As stated in the Health and Safety Code Section 8990, we may use the most recent audit
as our annual report. We are sending, herewith, the required copy of the audit for 02-03.
Yours very truly,
4yo,� t
Barbara Fee
Secretary
Cc: Santiago Mendoza, Auditor
BYRON-BRENTWOOD-KNIGHTSEN
UNION CEMETERY DISTRICT
Annual Financial Report
JUNE 30,2003
BRYON-BRENTWOOD-KNIGHTSEN
UNION CEMETERY DISTRICT
Table of Contents
June 30, 2003
Page
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
Section F Reserve Fund—Statement of
Revenues and Expenditures....................................................................7
Capital Reserve Fund—Statement of
Revenues and Expenditures....................................................................8
Pre-need Trust Fund—Statement of
Revenues and Expenditures....................................................................9
General, Endowment Care, Endowment Care Interest,
Section F and Capital Reserve, Pre-need Trust
Funds—Combined Statements of Changes in Fund Balance..............................10
Notes to Financial Statements................................................................11-15
Supplementary Information.
Organization of the District............................................................ ..16
InsuranceCoverage........................................................................17
_F CBI;omberg&Grim Accountancy Corporation
Certified Public Accountant
Independent Auditor's Report
The Board of Trustees
Byron-Brentwood-Knightsen
Union Cemetery District
Brentwood, CA 94513
We have audited the accompany general purpose financial statements of Bryon-
Brentwood-Knightsen Union Cemetery District as of June 30, 2003, as listed in the table
of contents for the fiscal year then ended. These financial statements are the
responsibility of Bryon-Brentwood Knightsen Union Cemetery District's management.
Our responsibility is to express an opinion on these financial statements based upon our
audit.
We conducted our audit in accordance with generally accepted auditing standards and
principles. Those standards require that we 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 standards and principles used and significant estimates made by management,
as well as evaluating the overall financial statement presentation. We believe that our
audit provides a reasonable basis for our 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 our 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, 2003 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 • l=ax (209) 466-5545
Our 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 our 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
November 10, 2003
Page 2
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BYRON-BRENTWOOD-K NIGHTSEN
UNION CEMETERY DISTRICT
General Fund
Statements of Revenues and Expenditures-Budget and Actual
Fiscal Year Ended June 30,2003
Favorable
Original (Unfavorable)
RHEV_UJIJES Budget Actual Difference
Taxes:
Property Taxes-Secured $ $ 202,751 $
Property Taxes-Unsecured 9,304
Lieu Tax 83
Aid from Other Governmental Agencies:
Homeowners Property Tax Relief 3,462
Property Unitary 4,442
Charges for Current Services:
Grave Openings and Closings 69,997
Handling of Liners 11,465
Out of District Charges 2,065
Sale of Vaults,Liners Foundations 15,423
Saturday Funerals 3,750
Headstone Settings 8,550
Pots and Stands 56
Preneed 24,985
Other Revenues:
Sales of Plots 80,587
Donations Tree and Bench Fund 675
Miscellaneous 4,435
Sales Tax 1,463
Total Revenues 400,302 443,493 43,191
FXPFNDITI JRFS
Salaries and Wages 181,000 170,789 10,211
Employee Benefits 39,000 33,374 5,626
Employee Group Insurance 16,000 18,818 (2,818)
236,000 222,981 13,019
Services and Supplies:
Insurance 6,000 7,292 (1,292)
Maintenance and Repairs-Equipment 7,500 17,132 (9,632)
Maintenance-Grounds 8,000 13,159 (5,159)
Fuel 1,500 1,154 346
Office Expense 2,500 4,706 (2,206)
Professional and Specialized Services 22,000 22,009 (9)
Tubs and Vases 5,000 20,489 (15,489)
Tree and Bench 1,300 1,216 84
Meeting and Travel 7,000 6,514 486
Laundry and Uniforms 1,300 1,741 (441)
Utilities,Telephones and Refuse Disposal 10,000 10,829 (829)
Miscellaneous 5.000 495 4,505
77,100 106,736 (29,636)
Capital Outlay 24,460 30,956 (6,496)
Total Expenditures 337,560 360,673 (23,113)
Revenues Over/(Under)Expenditures 62,742 82.820 20,078
OTHER FINANCING SOURCES(USES)
Transfers to other funds
Pre-need Trust Fund - (12,092) (12,092)
Section F Reserve Fund - (4.500) (4,500)
Net Other financing Source(Used) (16,592) (16,592)
Net Change in Fund Balance $ 62,742 $ 66,228 $ 3,486
The accompanying notes to fmancial 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, 2003
REYENLES
Earnings on Investments $ -
Transfer In From.Other Funds 8,527
Endowment Deposits(Non-Expendable) 8,455
Total Revenues 16,982
Fx"PEN1;�I'I�I F�
Professional and Specialized Services 10
Revenues Over Expenditures $ 16,972
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, 2003
REVENUES
Earnings on Investments $ 674
Total Revenues 674
EXPENDITURES
Professional and Specialized Services 3
Revenues Over Expenditures $ 671
QUIER FINANCING RCES (L
Transfer to other funds (8,527)
Net other financing sources(used) (8,527)
Net change in fund.balance $ ('1,856)
The accompanying notes to financial statements are an integral part of this statement.
Page 6
BYRON-BRENTWOOD-KNIGHTSEN
UNION CEMETERY DISTRICT
Section F Reserve Fund
Statement of Revenues and Expenditures
Fiscal Year Ended June 30,2003
R YENU .. AND TRA SFFR S
Section F Reserve Transfers In $ 4,500
Total Revenues and Transfers 4,500
EXPEEDIJURES
Professional and Specialized Services -
Revenues Over Expenditures $ 4,500
The accompanying notes to financial statements are an integral part of this statement.
Page 7
BYRON-BREI TWOOD-KNIGHTSENT
UNION CEMETERY DISTRICT
Capital Reserve Fund
_ Statement of Revenues and Expenditures
Fiscal Year Ended June 30, 2003
REQ. IUES AED TRE.RS
Capital Reserve Transfers In $
Total Revenues and Transfers -
EXPENDITURES
Professional and Specialized Services -
Revenues Over Expenditures $ -
The accompanying nates to financial statements are an integral part of this statement
Page 8
BYRQN-BRENTWOOD-KNIGHTSEN
UNION CEMETERY DISTRICT
Pre-need Trost Fund
Statement of Revenues and Expenditures
Fiscal Year Ended June 30, 2003
RE-VENUES A�M IRANSFERS
Pre-need Trust Transfers In $ 12,092
Total Revenues and Transfers 12,09.2
E22ELMITURES
Professional and Specialized Services -
Revenues Over Expenditures $ 12,092
The accompanying notes to financial statements are an integral part of this statement.
Page 9
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BY RON-BRENTWOOD-KNIGHTSEN
UNION CEMETERY DISTRICT
Notes to Financial Statements
June 30, 2003
I.
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 11
BYRON-BRENTWOOD-KNIGHTSEN
UNION CEMETERY DISTRICT
Notes to Financial Statements
June 30, 2003
1. Summary of Significant Accounting Policies (Continued)
B. Basis of Presentation—Fund Accounting (Continued)
Pre-Need Trust Fund - The Pre-Need Trust Fund established in
Fiscal year 2002-2003 is to account for money received on account
from cemetery customers whom are prepaying intermit services.
The prepayments received on accounts accrue interest. The interest
is used to cover inflationary increases on burial cost when used.
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 12
BYRON-BRENTWOOD-KNNIGHTSEN
UNION CEMETERY DISTRICT
Notes to Financial Statements
June 30, 2003
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 82,812 101,812
Equipment 19,315 172,872 192,187
$ 38,315 $ 321,020 $ 359,335
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.
Page 13
BYRON-BRENTWOOD-KNIGI ITS EN
UNION CEMETERY DISTRICT
Notes to Financial Statements
June 30, 2003
1. Summary of Significant Accounting Policies{Continued
G. Retirement and Deferred Compensation Plans
The Syron-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. 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 have been made in the General fund Account.
1. 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, 2003 were as follows:
Carrying Fair
Amount Value
Local Agency Investment Fund $ 152,355 $ 152,355
Total $ 152,355 $ 152,355
Page 14
BYRON-BRENTWOOD-KNIGHTSEN
UNION CEMETERY DISTRICT
Notes to Financial Statements
June 30, 2003
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, 2003:
Balance Balance
July 1, 2002 Additions Deletions June 30, 2403
Land $ 65,336 $ - $ - $ 65,336
Structures
And Improvements 73,953 27,859 - 101,812
Equipment 194,469 25,528 27,414 192,187
$ 333,358 $ 53,387 $27,410 $ 359,335
The District's fixed assets are not depreciated for accounting purposes.
3. Report to Board of Supervisors
Section 8990 of the Health and Safety Cade 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 15
Supplementary Information
BYRON-BRENTWOOD-KNIGHTSEN
UNION CEMETERY DISTRICT
Supplementary information
Fiscal Year Ended June 30, 2003
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 2002-2003,members of the District's Board of Trustees were:
Trustees Term Expires
Barbara Guise, Chairman May 1, 2004
Delma Webb May 1,2004
Mary Piepho (Vacated Seat on November 1, 2002)
Sharon Marsh October 1, 2006
District Manager
Mark White
Administrative Secretary-Treasurer
Barbara Fee.
Page 16
_. . .
_.
BYRON-BRENTWOOD-KNIGHTSEN
UNION CEMETERY DISTRICT
Supplementary Information
Fiscal Year Ended June 30,2003
Insurance Cover=
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 17
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