Honey Lake Valley Recreation Authority

CITY OF SUSANVILLE 66 N. Lassen Street • Susanville CA Antone Jonas • Russ Brown • Tom Neely • Chris Gallagher • Thomas Herrera Honey Lake Valley Recreation Authority HLVRA Regular Meeting • City Council Chambers Tuesday, September 19, 2023 – 3:00 PM Addressing the Board Any person desiring to address the Board shall first secure permission of the presiding officer. Matters under the jurisdiction of the Board, and not on the Agenda, may be addressed by the public at a time provided in the Agenda under Public Comment. The Governing Board will not take action on any subject that is not on the Agenda. Call meeting to Order Roll Call of Board of Directors present 1. AGENDA APPROVAL:(Additions and/or Deletions) 2. APPROVAL OF MINUTES: 2.A Consider approval of minutes from the August 15, 2023 Special HLVRAÂ meeting 3. PUBLIC COMMENT ON CLOSED SESSION ITEMS (if any): Any person may address the Board at this time upon any discussion during Closed Session. 4. CLOSED SESSION: 5. CORRESPONDENCE: 6. PUBLIC COMMENT: Any person may address the Board at this time to comment on any subject on or not on the agenda. However, the Board may not take action on an item not on the agenda other than to direct staff to agendize the matter at a future meeting. 7. MATTERS FOR BOARD CONSIDERATION: 7.A Consider City Reimbursement Request for the period of August 5 ,2023 through September 1, 2023 7.B Consider Pool Financial Reports through September 12, 2023 7.C Auditor Discussion 7.D Consideration of Resolution 23-56 to Accrue Revenues & Expenditures into the proper fiscal year 7.E General Pool Update 8. BOARD MEMBER ISSUES/REPORTS: 1 9. ADJOURNMENT The next regular meeting of the Honey Lake Valley Recreation Authority will be held on October 17, 2023 at 3:00PM. Reports and documents relating to each agenda item are on file in the Office of the City Clerk and are available for public inspection during normal business hours and at the meeting. These reports and documents are also available at the City’s website www.cityofsusanville.net, unless there were systems problems posting to the website. Accessibility: An interpreter for the hearing-impaired may be made available upon request to the City Clerk seventy-two hours prior to a meeting. A reader for the vision-impaired for purposes of reviewing the agenda may be made available upon request to the City Clerk. The location of this meeting is wheelchair-accessible. I, Marci Rojas, certify that I caused to be posted notice of the regular meeting scheduled for 09/19/2023 in the areas designated on 09/15/2023. 2  AGENDA ITEM NO. 2.A Action Item HONEY LAKE VALLEY RECREATION AUTHORITY AGENDA ITEM Submitted By: Marci Rojas, Public Works Action Date: September 19, 2023 SUBJECT: Consider approval of minutes from the August 15, 2023 Special HLVRA meeting PRESENTED BY: Bob Godman, Executive Officer SUMMARY: Attached for the HLVRA Board's review are the minutes from the August 15th, 2023 special meeting FISCAL IMPACT: None ACTION REQUESTED: Motion to waive oral reading and approve minutes from the August 15th, 2023 Special HLVRA meeting ATTACHMENTS: 20230815_HLVRA Minutes.docx 3  HONEY LAKE VALLEY RECREATION AUTHORITY HLVRA Regular Meeting Minutes TUESDAY, AUGUST 15, 2023 – 3:00PM Addressing the Board Call meeting to Order Roll Call of Board of Directors present: Russ Brown, Tom Neely, Antone Jonas Absent: Thomas Herrera, Chris Gallagher 1. AGENDA APPROVAL:(Additions and/or Deletions) Moved by Tom Neely; seconded by Antone Jonas to Approve . Motion Carried: 3 - 0 Voting For: Russ Brown, Tom Neely, Antone Jonas Voting Against: None 2. APPROVAL OF MINUTES: 2.A Consider approval of minutes from the July 11, 2023 Special HLVRA meeting Motion to waive oral reading and approve minutes from the July 11th, 2023 Special HLVRA meeting 20230711_HLVRA Special Meeting Minutes.docx Moved by Antone Jonas; seconded by Tom Neely to Approve . Motion Carried: 3- 0 Voting For: Russ Brown, Tom Neely, Antone Jonas Voting Against: None 3. PUBLIC COMMENT ON CLOSED SESSION ITEMS (if any): Any person may address the Board at this time upon any discussion during Closed Session. none 4. CLOSED SESSION: n/a 5. CORRESPONDENCE: n/a 6. PUBLIC COMMENT: Any person may address the Board at this time to comment on any subject on or not on the agenda. However, the Board may not take action on an item not on the agenda other than to direct staff to agendize the matter at a future meeting. none 4 7. MATTERS FOR BOARD CONSIDERATION: 7.A Consider City Reimbursement request for the period of June 24,2023 through and including August 4, 2023. Motion to Approve City Reimbursement Request Executive Officer Bob Godman presented to the board the City Reimbursement request. Board member Neely asked for clarification on the total reimbursement request. Mr. Godman answered. 20230811125339.pdf Moved by Tom Neely; seconded by Antone Jonas to Approve . Motion Carried: 3- 0 Voting For: Russ Brown, Tom Neely, Antone Jonas Voting Against: None 7.B Review of the Fall Schedule Information Only Pool Director Reesa Rice presented the Fall Schedule. Public comment from Lilly Gaumont regarding public swim times, Mrs. Rice answered. Public comment from Jessica, swim team member, she stated she came to a meeting in March 2020 and asked the age be lowered for lap swim for her child. She stated at the time the board approved the younger age group for lap swim, but this year it went back to 18 years of age to lap swim. She would like to know why it changed. Mr. Godman answered it has become too much of a liability to have the younger children swim at that time. Ms. Gaumont inquired if there is another option. Mrs. Rice stated they could swim in September during the 3-5pm swim camp option. Mrs. Rice further explained details of the swim camp. Comment from the floor asked if the board would consider going back to the 15 years of age for lap swim. Board member Jonas answered by signing up for the swim camp the young age group would be able to condition. Public comment asked how many adults use the lanes during lap swim. Mrs. Rice answered. Further discussion occurred regarding lap swim and the age requirement. Vice President Russ Brown addressed the public regarding the lap swim discussion. Mr. Brown said we will move forward with the current schedule and age for lap swim. The board will take note of the public's concerns and can discuss making some changes in next years schedule and age for lap swim. Fall 2023 Schedule.pdf 7.C Review of Projects to be completed at the pool Information Only Mrs. Rice presented the upcoming projects for the pool. In the fall season she is working on the removal of the broken boiler. Once the boiler is removed she will be able to start working on completing the Snack Shack for next season. Mrs. Rice further detailed the construction of the Snack Shack and requirements from Lassen County to open it next season. The next project would be moving forward with the liquid chlorination system, Mrs. Rice further explained what is needed to add it. Board member Jonas asked where is the labor for these projects coming from. Mrs. Rice stated labor will be staff time, volunteer time and some work will need to be contracted out. Mrs. Rice further explained where the funds for the projects 5  would come from. Project List.pdf Snack Shack Plans.pdf 7.D General Pool Update Information Only Mrs. Rice presented an update. Mrs. Rice stated the pool had a successful summer season and they are finishing up the last of the swim lessons. 7.E Executive Officer Update Information Only Mr. Godman informed the board that the Lassen High School swim team contract has been approved by the Lassen High School Board on August 10, 2023. With the approval of the contract the Lassen High School will be able to have a swim team for the next three years. 8. BOARD MEMBER ISSUES/REPORTS: None 9. ADJOURNMENT Meeting Adjourned at 3:47 Moved by Antone Jonas; seconded by Tom Neely to Adjourn . Motion Carried: 3 - 0 Voting For: Russ Brown, Tom Neely, Antone Jonas Voting Against: None 6  AGENDA ITEM NO. 7.A Action Item HONEY LAKE VALLEY RECREATION AUTHORITY AGENDA ITEM Submitted By: Reesa Rice, Public Works Action Date: September 19, 2023 SUBJECT: Consider City Reimbursement Request for the period of August 5 ,2023 through September 1, 2023 PRESENTED BY: Bob Godman, Executive Officer SUMMARY: The HLVRA has contracted with the City of Susanville to perform Administrative, Management and Operational services. The city has submitted a reimbursement request for both administrative and pool staff services related to the pool for the period of August 5, 2023 through September 1, 2023. FISCAL IMPACT: $1436.74 in administrative costs and $20978.96 in operational staffing costs for a total of $22,415 ACTION REQUESTED: Motion to Approve City Reimbursement Request ATTACHMENTS: 09192023 Reimbursement Invoice.pdf 7  CITY OF SUSANVILLE ADMINISTRATIVE SERVICES DEPARTMENT 66 NORTH LASSEN STREET SUSANVILLE, CA 96130 (530) 252-5115 INVOICE ACCT: 9003 Invoice Date: 9/15/2023 Honey Lake Valley Recreation Authority TOTAL DUE: $ 22,415.70 c/o Lassen County PAYMENT Due: Upon Receipt 221 S. Roop St., Suite 1 Susanville, CA 96130 SUBJECT: Reimbursement for Administrative, Management & Management & Operational Services and Associated Direct Costs DESCRIPTION: Reimbursement for Administrative Services August 5 -Sept 1 $ 1,436.74 Reimbursement for Pool Employees August 5 -Sept 1 $ 20,978.96 TOTAL DUE: $ 22,415.70 PLEASE REMIT THE BOTTOM PORTION OF THIS INVOICE WITH YOUR PAYMENT TO THE ABOVE ADDRESS ---------------~------------------------------------------- City of Susanville Administrative Services Department 66 N. Lassen St., Susanville, CA 96130 (530) 252-5115 Fax (530) 257-4725 ACCT: 9003 HLVRA C/O LASSEN COUNTY 221 S. ROOP ST., STE 1 Amount Due: $ 22,415.70 SUSANVILLE, CA 96130 Date of Invoice: 9/15/2023 Amount Paid: 8 August 5, 2023 - September 1, 2023 !Administrative Hours Wage Executive Officer 4.50 $ 79.94 $ 359.73 Secretary 11.50 $ 56.43 $ 648.95 Secretary 4.00 $ 40.27 $ 161.08 Clerk 3.00 $ 63.00 $ 189.00 Parks & Facilities Superintendent 1.50 $ 51.99 $ 77.99 Total 24.50 $ 1,436.74 I Pool Employees Hours Wage Pool Manager 153.00 $ 52.38 $ 8,014.14 Assistant Pool Manager 80.00 $ 24.71 $ 1,976.66 Overtime - Asst. Manager $ Pool Maintenance Worker $ Head Swim Instructor 18.75 $ 19.06 $ 357.45 Head Program Instructor 58.50 $ 17.53 $ 1,025.51 Head Lifeguard $ $ Head Lifeguard 5.00 $ 19.06 $ 95.30 Lifeguards/Swim Instructors (varies) $ 9,509.90 Total 315.25 $ 20,978.96 Training (Lifeguard Trainer) - travel expenses $ $ 22,415.70 9  AGENDA ITEM NO. 7.B Action Item HONEY LAKE VALLEY RECREATION AUTHORITY AGENDA ITEM Submitted By: Reesa Rice, Public Works Action Date: September 19, 2023 SUBJECT: Consider Pool Financial Reports through September 12, 2023 PRESENTED BY: Bob Godman, Executive Officer SUMMARY: The financial report for revenue and expenses through September 12, 2023, have been provided to the board to receive and file. FISCAL IMPACT: None ACTION REQUESTED: Motion to receive and file ATTACHMENTS: Budget Status ALL FUNDS AS OF 9-12-23.pdf Expenditure Account Detail ALL FUNDS AS OF 8-31-23.pdf General Ledger Summary ALL FUNDS as of 9-12-23.pdf General Ledger Summary with Rev and Exp ALL FUNDS 9-12-23.pdf Revenue Account Detail ALL FUNDS 8-1 TO 8-31-23.pdf 10 Fiscal Year 2024 As of 9/12/2023 User: jzarlengo County of Lassen Fund 536 HONEY LAKE VALLEY RECREATION Budget Status Budget Unit 0950 COMMUNITY POOL Cost Center NONE Percent of Year Elapsed 20 % Account Account Name Adopted Adjusted Expenditures Outstanding Unencumbered Percent Appropriation Appropriation Encumbrance Balance Approp Used 3020 SERVICES AND SUPPLIES 3001150 SAFETY EQUIPMENT AND CLOTHING $0.00 $0.00 $1,732.94 $0.00 ($1,732.94) 0% 3001200 COMMUNICATIONS $0.00 $0.00 $474.64 $0.00 ($474.64) 0% 3001400 HOUSEHOLD EXPENSES $0.00 $0.00 $787.93 $0.00 ($787.93) 0% 3001500 INSURANCE $0.00 $0.00 $11,124.50 $0.00 ($11,124.50) 0% 3001705 MAINTENANCE - POOL $0.00 $0.00 $17,349.96 $0.00 ($17,349.96) 0% 3002200 OFFICE EXPENSE $0.00 $0.00 $490.19 $0.00 ($490.19) 0% 3002300 PROFESSIONAL & SPECIALIZED SV $0.00 $0.00 $7,657.26 $0.00 ($7,657.26) 0% 3002359 CONTRACT FOR STAFF SERVICES $0.00 $0.00 $69,477.62 $0.00 ($69,477.62) 0% 3002800 SPECIAL DEPARTMENTAL EXPENSE $0.00 $0.00 $1,485.00 $0.00 ($1,485.00) 0% 3002807 ELECTRONIC SURVEILANCE $0.00 $0.00 $1,172.00 $0.00 ($1,172.00) 0% 3003010 UTILITIES-LIGHTS $0.00 $0.00 $6,468.79 $0.00 ($6,468.79) 0% 3003030 UTILITIES-SEWER $0.00 $0.00 $156.00 $0.00 ($156.00) 0% 3003040 UTILITIES-GARBAGE $0.00 $0.00 $254.85 $0.00 ($254.85) 0% 3003050 UTILITIES-NATURAL GAS $0.00 $0.00 $13.27 $0.00 ($13.27) 0% 3003060 GEOTHERMAL $0.00 $0.00 $379.09 $0.00 ($379.09) 0% Major Object Total $0.00 $0.00 $119,024.04 $0.00 ($119,024.04) 0% 3030 OTHER CHARGES 3005500 STORE/CONSESSION PURCHASES $0.00 $0.00 $1,586.80 $0.00 ($1,586.80) 0% Major Object Total $0.00 $0.00 $1,586.80 $0.00 ($1,586.80) 0% Print Date 9/12/2023 Budget and Appropriation 11 1 of 2 Fiscal Year 2024 As of 9/12/2023 User: jzarlengo County of Lassen Fund 536 HONEY LAKE VALLEY RECREATION Budget Status Budget Unit 0950 COMMUNITY POOL Cost Center NONE Percent of Year Elapsed 20 % Account Account Name Adopted Adjusted Expenditures Outstanding Unencumbered Percent Appropriation Appropriation Encumbrance Balance Approp Used 3040 FIXED ASSETS 3006100 BUILDING & IMPROVEMENTS $0.00 $0.00 $857.07 $0.00 ($857.07) 0% Major Object Total $0.00 $0.00 $857.07 $0.00 ($857.07) 0% Cost Center Total $0.00 $0.00 $121,467.91 $0.00 ($121,467.91) 0% Budget Unit Total $0.00 $0.00 $121,467.91 $0.00 ($121,467.91) 0% Fund Total $0.00 $0.00 $121,467.91 $0.00 ($121,467.91) 0% Print Date 9/12/2023 Budget and Appropriation 12 2 of 2 For Fiscal Year 2024 User: jzarlengo County of Lassen From 8/1/2023 To 8/31/2023 Addendum = * Expenditure Account Detail Date FD BU CC Acct Prog Vendor Vendor Name Description WT # DOC # Amount * 08/17/23 536 0950 3001200 6670 FRONTIER/CITIZENS COMM CO ACC5302510235 AUG'23 HLVRA 01006279 CL849453 $237.32 08/17/23 536 0950 3001400 15609 LIFESTYLE SUSANVILLE, LLC 517360 7/12/23 HLVRA 01006288 CL849456 $82.54 08/17/23 536 0950 3001400 16092 ODP BUSINESS SOLUTIONS,LLC 324160688001 7/26/23 HLVRA 01006285 CL849455 $163.62 08/17/23 536 0950 3001400 16092 ODP BUSINESS SOLUTIONS,LLC 324161601001 7/26/23 HLVRA 01006285 CL849455 $28.36 08/17/23 536 0950 3001705 15559 AIRGAS, INC 5501401712 7/31/23 01006273 CL849446 $266.62 08/17/23 536 0950 3001705 15559 AIRGAS, INC 9140266382 7/20/23 HLVRA 01006273 CL849446 $688.04 08/17/23 536 0950 3002300 15719 COLE, HUBER ATTORNEYS, LLP 43408 7/31/23 HLVRA 01006276 CL849450 $126.00 08/17/23 536 0950 3002300 186 CITY OF SUSANVILLE RMB GRANICUS 168706 7/17/23 01006289 CL849457 $875.89 08/17/23 536 0950 3002800 99998 AMANDA KLENK REFUND SWIM LESSON HLVRA 01006283 CL849472 $110.00 08/17/23 536 0950 3002800 99998 AMY DUFFY REFUND SWIM LESSONS 01006278 CL849452 $65.00 08/17/23 536 0950 3002800 99998 JESSICA GONI REFUND SWIM LESSONS 01006280 CL849454 $110.00 08/17/23 536 0950 3002800 99998 JESSICA RIEDEL REFUND SWIM LESSON HLVRA 01006287 CL849475 $110.00 08/17/23 536 0950 3002800 99998 KATELYN JACKSON REFUND SWIM LESSON HLVRA 01006282 CL849474 $65.00 08/17/23 536 0950 3002800 99998 MICHELLE GREER REFUND SWIM LESSON HLVRA 01006281 CL849471 $55.00 08/17/23 536 0950 3002800 99998 SHERRELL & DARREN MCBROOME REFUND SWIM LESSON HLVRA 01006284 CL849470 $65.00 08/17/23 536 0950 3002800 99998 STEPHANIE REID REFUND SWIM LESSON HLVRA 01006286 CL849473 $125.00 08/17/23 536 0950 3002807 15504 ALAN VAUGHAN 046148 7/20/23 CUST1787 HLVRA 01006277 CL849451 $40.00 08/17/23 536 0950 3003040 12356 C&S WASTE SOLUTIONS 175159643U037 AUG'23 HLVRA 01006275 CL849449 $225.04 08/17/23 536 0950 3005500 14102 ALPINE BEVERAGE, LLC 142582 7/18/23 hlvra 01006274 CL849448 $286.00 Total Budget Year Expenditures: $3,724.43 Grand Total: $3,724.43 Print Date 9/12/2023 Expenditures 1 of 1 13 For Fiscal Year 2024 User: jzarlengo County of Lassen General Ledger Summary Fund Account Account Name Opening Balance YTD Activity Balance Status 534 0100000 HLVRA POOL SUSTAINABILITY-CASH $62,039.34 $0.00 $62,039.34 534 0100900 FAIR MARKET VALUE & INTEREST $0.00 $0.00 $0.00 534 2000000 REVENUE & OTH FINANCE SOURCES $0.00 $0.00 $0.00 534 3000000 EXPENDITURES & OTHER FINC USES $0.00 $0.00 $0.00 534 7100000 RESERVE FOR ENCUMBRANCES $0.00 $0.00 $0.00 534 7500000 FUND BALANCE AVAILABLE ($62,039.34) $0.00 ($62,039.34) 534 9100000 ESTIMATED REVENUES $0.00 $0.00 $0.00 534 9300000 APPROPRIATIONS $0.00 $0.00 $0.00 534 9500000 ENCUMBRANCES-CURRENT YEAR $0.00 $0.00 $0.00 534 9600000 BUDGETARY FUND BALANCE $0.00 $0.00 $0.00 535 0100000 HLVRA POOL IMPROVEMENT - CASH $19,598.23 $0.00 $19,598.23 535 0100900 FAIR MARKET VALUE & INTEREST $0.00 $0.00 $0.00 535 2000000 REVENUE & OTH FINANCE SOURCES $0.00 $0.00 $0.00 535 3000000 EXPENDITURES & OTHER FINC USES $0.00 $0.00 $0.00 535 7100000 RESERVE FOR ENCUMBRANCES $0.00 $0.00 $0.00 535 7500000 FUND BALANCE AVAILABLE ($19,598.23) $0.00 ($19,598.23) 535 9100000 ESTIMATED REVENUES $0.00 $0.00 $0.00 535 9300000 APPROPRIATIONS $0.00 $0.00 $0.00 535 9500000 ENCUMBRANCES-CURRENT YEAR $0.00 $0.00 $0.00 535 9600000 BUDGETARY FUND BALANCE $0.00 $0.00 $0.00 536 0100000 HONEY LAKE VALLEY RECREATION $93,357.35 ($5,034.40) $88,322.95 536 0100900 FAIR MARKET VALUE & INTEREST $0.00 $0.00 $0.00 536 0104000 POOL US BANK DEPOSITORY $0.00 $0.00 $0.00 536 0107000 ACCOUNTS RECEIVABLE $0.00 $0.00 $0.00 536 0132000 DUE FROM OTHER GOVERNMENT $0.00 $0.00 $0.00 Print Date 9/12/2023 General Ledger 1 of 2 14 For Fiscal Year 2024 User: jzarlengo County of Lassen General Ledger Summary Fund Account Account Name Opening Balance YTD Activity Balance Status 536 0161000 LAND $2,721.50 $0.00 $2,721.50 536 0162000 BUILDINGS AND IMPROVEMENTS $3,190,173.72 $0.00 $3,190,173.72 536 0163000 ACCUMULATED DEPRE-BLDGS & IMPR ($401,324.51) $0.00 ($401,324.51) 536 0164000 EQUIPMENT $36,081.80 $0.00 $36,081.80 536 0165000 ACCUMULATED DEPRE - EQUIPMENT ($19,243.97) $0.00 ($19,243.97) 536 0166000 CONSTRUCTION IN PROCESS $0.00 $0.00 $0.00 536 0203000 ACCOUNTS PAYABLE $0.00 $0.00 $0.00 536 0203010 CONTRACT RETENTION PAYABLE $0.00 $0.00 $0.00 536 0205000 DUE TO OTHER GOVERNMENTS $0.00 $0.00 $0.00 536 0221000 DEFERRED REVENUE $0.00 $0.00 $0.00 536 2000000 REVENUE $0.00 $0.00 $0.00 536 3000000 EXPENDITURES $0.00 $0.00 $0.00 536 7100000 RESERVE FOR ENCUMBRANCES $0.00 $0.00 $0.00 536 7244000 INVESTMENTS IN NET ASSETS ($2,808,408.64) $0.00 ($2,808,408.64) 536 7500000 FUND BALANCE AVAILABLE ($93,357.25) $0.00 ($93,357.25) 536 9100000 ESTIMATED REVENUES $0.00 $0.00 $0.00 536 9300000 APPROPRIATIONS $0.00 $0.00 $0.00 536 9500000 ENCUMBRANCES $0.00 $0.00 $0.00 536 9600000 BUDGETARY FUND BALANCE $0.00 $0.00 $0.00 $0.00 ($5,034.40) ($5,034.40) Print Date 9/12/2023 General Ledger 2 of 2 15 For Fiscal Year 2024 User: jzarlengo County of Lassen General Ledger Summary with Revenues and Expenditures Fund B/U C/C Account Account Name Opening Balance YTD Activity Balance Status 534 0100000 HLVRA POOL SUSTAINABILITY-CASH $62,039.34 $0.00 $62,039.34 534 7500000 FUND BALANCE AVAILABLE ($62,039.34) $0.00 ($62,039.34) FUND TOTAL $0.00 $0.00 $0.00 535 0100000 HLVRA POOL IMPROVEMENT - CASH $19,598.23 $0.00 $19,598.23 535 7500000 FUND BALANCE AVAILABLE ($19,598.23) $0.00 ($19,598.23) FUND TOTAL $0.00 $0.00 $0.00 536 0100000 HONEY LAKE VALLEY RECREATION $93,357.35 ($5,034.40) $88,322.95 536 0161000 LAND $2,721.50 $0.00 $2,721.50 536 0162000 BUILDINGS AND IMPROVEMENTS $3,190,173.72 $0.00 $3,190,173.72 536 0163000 ACCUMULATED DEPRE-BLDGS & IMPR ($401,324.51) $0.00 ($401,324.51) 536 0164000 EQUIPMENT $36,081.80 $0.00 $36,081.80 536 0165000 ACCUMULATED DEPRE - EQUIPMENT ($19,243.97) $0.00 ($19,243.97) 536 7244000 INVESTMENTS IN NET ASSETS ($2,808,408.64) $0.00 ($2,808,408.64) 536 7500000 FUND BALANCE AVAILABLE ($93,357.25) $0.00 ($93,357.25) 536 0950 2003203 DAILY PASSES ($24,543.50) 536 0950 2003206 SWIM TEAM ACADEMY ($7,260.00) 536 0950 2003214 SUMMER PASSES ($15,910.00) 536 0950 2010611 SWIM LESSONS ($39,618.00) 536 0950 2010660 DAILY PROGRAMS ($2,078.00) 536 0950 2010661 PARTYS AND SPECIAL EVENTS ($7,450.00) 536 0950 2010662 CONSESSIONS ($3,697.50) 536 0950 2010663 SCHOOL RENTALS ($992.45) 536 0950 2010665 10 PUNCH CARDS ($6,682.56) 536 0950 2010667 MONTHLY PROGRAMS ($4,701.50) Print Date 9/12/2023 General Ledger 1 of 2 16 For Fiscal Year 2024 User: jzarlengo County of Lassen General Ledger Summary with Revenues and Expenditures Fund B/U C/C Account Account Name Opening Balance YTD Activity Balance Status 536 0950 2011200 MISCELLANEOUS ($3,500.00) TOTAL REVENUES ($116,433.51) 536 0950 3001150 SAFETY EQUIPMENT AND CLOTHING $1,732.94 536 0950 3001200 COMMUNICATIONS $474.64 536 0950 3001400 JANITORIAL SUPPLIES $787.93 536 0950 3001500 INSURANCE $11,124.50 536 0950 3001705 MAINTENANCE - POOL $17,349.96 536 0950 3002200 OFFICE EXPENSE $490.19 536 0950 3002300 PROFESSIONAL & SPECIALIZED SV $7,657.26 536 0950 3002359 CONTRACT FOR POOL STAFF $69,477.62 536 0950 3002800 SPECIAL DEPARTMENTAL EXPENSE $1,485.00 536 0950 3002807 ELECTRONIC SURVEILANCE $1,172.00 536 0950 3003010 ELECTRICITY $6,468.79 536 0950 3003030 SEWER $156.00 536 0950 3003040 GARBAGE $254.85 536 0950 3003050 NATURAL GAS $13.27 536 0950 3003060 GEOTHERMAL $379.09 536 0950 3005500 STORE/CONSESSION PURCHASES $1,586.80 536 0950 3006100 BUILDING & IMPROVEMENTS $857.07 TOTAL EXPENDITURES $121,467.91 FUND TOTAL $0.00 $0.00 $0.00 Print Date 9/12/2023 General Ledger 2 of 2 17 For Fiscal Year 2024 User: jzarlengo County of Lassen From 8/1/2023 to 8/31/2023 Revenue Account Detail Date FD B/U C/C Account Program Vendor Vendor Name Description Warrant DOC # Amount Number 08/15/2023 536 0950 2003203 0 UNASSIGNED VENDOR Daily Passes DP159118 ($1,393.00) 08/16/2023 536 0950 2003203 0 UNASSIGNED VENDOR Daily Passes DP159164 ($8,562.00) 08/16/2023 536 0950 2003203 0 UNASSIGNED VENDOR Family Swim DP159164 ($412.00) 08/16/2023 536 0950 2003206 0 UNASSIGNED VENDOR Lassen Volcanoes DP159164 ($4,500.00) 08/15/2023 536 0950 2003214 0 UNASSIGNED VENDOR Summer Passes DP159118 ($5,430.00) 08/16/2023 536 0950 2003214 0 UNASSIGNED VENDOR Summer Passes DP159164 ($9,685.00) 08/15/2023 536 0950 2010611 0 UNASSIGNED VENDOR Swim Lessons DP159118 ($32,620.00) 08/16/2023 536 0950 2010611 0 UNASSIGNED VENDOR Swim Lessons DP159164 ($4,140.00) 08/15/2023 536 0950 2010660 0 UNASSIGNED VENDOR Daily Programs DP159118 ($1,119.00) 08/16/2023 536 0950 2010660 0 UNASSIGNED VENDOR Daily Programs DP159164 ($465.00) 08/15/2023 536 0950 2010661 0 UNASSIGNED VENDOR Parties/Events DP159118 ($2,150.00) 08/16/2023 536 0950 2010661 0 UNASSIGNED VENDOR Parties/Events DP159164 ($2,025.00) 08/15/2023 536 0950 2010662 0 UNASSIGNED VENDOR Concessions DP159118 ($46.00) 08/16/2023 536 0950 2010662 0 UNASSIGNED VENDOR Concessions DP159164 ($1,460.50) 08/15/2023 536 0950 2010663 0 UNASSIGNED VENDOR School Rentals DP159118 ($492.45) 08/16/2023 536 0950 2010663 0 UNASSIGNED VENDOR School Rentals DP159164 ($500.00) 08/15/2023 536 0950 2010665 0 UNASSIGNED VENDOR 10 Punch Cards DP159118 ($1,756.00) 08/16/2023 536 0950 2010665 0 UNASSIGNED VENDOR 10 Punch Card DP159164 ($2,794.00) 08/15/2023 536 0950 2010667 0 UNASSIGNED VENDOR Monthly Programs DP159118 ($2,317.50) 08/16/2023 536 0950 2010667 0 UNASSIGNED VENDOR Monthly Programs DP159164 ($1,377.00) 08/15/2023 536 0950 2011200 0 UNASSIGNED VENDOR Misc (Sponsorships) DP159118 ($3,000.00) ($86,244.45) Print Date 9/12/2023 Revenue and Trust 18 1 of 1  AGENDA ITEM NO. 7.C Discussion Item HONEY LAKE VALLEY RECREATION AUTHORITY AGENDA ITEM Submitted By: Reesa Rice, Public Works Action Date: September 19, 2023 SUBJECT: Auditor Discussion PRESENTED BY: Reesa Rice, Pool Director SUMMARY: Price Paige and Company informed staff that there would be an increase in cost for auditing services. They provided this information both verbally to Bob and in an email to myself. The email has been attached for the boards review. After speaking with the financial department, it is the recommendation of the Pool Director to maintain Price Paige and Company as the HLVRA auditor and to proceed with an Engagement Letter. FISCAL IMPACT: $3600 Increase to Budget ACTION REQUESTED: Information Only ATTACHMENTS: Issuance letter.pdf 19 Reesa Rice From: Osvaldo Gutierrez <osvaldo@ppcpas.com> Sent: Friday, July 07, 2023 11:31 AM To: Reesa Rice Cc: Bob Godman; Marci Rojas Subject: RE: Honeylake issuance Hello, Before we sent the le er we wanted to have a brief discussion with you regarding the upcoming audit. I was able to connect with Bob this morning and helped explain the situa on. In summary, a er evalua ng the budget to actual analysis for the past few audits, we’d like to provide you with a couple of op ons to help move this forward: 1. Op on 1 - To help cover our increasing costs and s ll meet you in the middle, the upcoming fee for the audit will be $8,500. This new fee that will allow us to con nue to provide audit services. We can provide you a quote as well for 3-5 years as well if that is helpful. 2. Op on 2 – we’re familiar with a firm in your area that does perform governmental audits – their name is Smith & Newell CPA’s. It could poten ally be more cost effec ve if you go through them, so something to consider. In case op on 2 is carried out, just so you understand, the new auditor will be able to reach out to us and we can transi on over knowledge and workpapers to them to help facilitate the transi on. Please let us know if you have any ques ons or when you are able to make a decision and we can go from there. Best regards, Osvaldo Gutierrez, CPA | Audit Manager 570 N. Magnolia Avenue, Suite 100, Clovis, CA 93611 | tel 559.299.9540 | fax 559.299.2344 website www.ppc.cpa CONFIDENTIALITY NOTICE—PRIVILEGED AND CONFIDENTIAL. This communica on and any accompanying documents are confiden al and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribu on, or the taking of any ac on in reliance upon this communica on is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the a orney-client, accountant-client, or other privileges as to this communica on or otherwise. If you have received this communica on in error, please contact me at the above internet email address. Thank you. From: Reesa Rice <rrice@cityofsusanville.org> Sent: Thursday, July 6, 2023 2:52 PM To: Osvaldo Gutierrez <osvaldo@ppcpas.com> Cc: Bob Godman <rgodman@cityofsusanville.org>; Marci Rojas <mrojas@cityofsusanville.org> Subject: RE: Honeylake issuance Good A ernoon, 1 20 Has an engagement le er been sent out for the 2021/2022 fiscal year? When would we be expec ng this? Thanks, Reesa Rice From: Osvaldo Gutierrez <osvaldo@ppcpas.com> Sent: Thursday, June 22, 2023 12:49 PM To: Bob Godman <rgodman@cityofsusanville.org>; Reesa Rice <rrice@cityofsusanville.org> Cc: NCardenas@co.lassen.ca.us; Stephanie Hranac <SHranac@co.lassen.ca.us>; Katherine Fish <kfish@ppc.cpa>; Kristin Torres <Kristin@PPCPAS.com>; Beth Haworth <beth@PPCPAS.com> Subject: Honeylake issuance Bob and team, Thank you for sending us the representa on le er last Wednesday. Ka e is out sick and I’ve been unavailable since then so we apologize for the delay. Please find a ached the financial statements and related board communica on le er. We look forward to star ng and comple ng the next one here soon to get the JPA caught up. Thank you for all of your help! Osvaldo Gutierrez, CPA | Audit Manager 570 N. Magnolia Avenue, Suite 100, Clovis, CA 93611 | tel 559.299.9540 | fax 559.299.2344 website www.ppc.cpa CONFIDENTIALITY NOTICE—PRIVILEGED AND CONFIDENTIAL. This communica on and any accompanying documents are confiden al and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribu on, or the taking of any ac on in reliance upon this communica on is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the a orney-client, accountant-client, or other privileges as to this communica on or otherwise. If you have received this communica on in error, please contact me at the above internet email address. Thank you. 2 21  AGENDA ITEM NO. 7.D Action Item HONEY LAKE VALLEY RECREATION AUTHORITY AGENDA ITEM Submitted By: Reesa Rice, Public Works Action Date: September 19, 2023 SUBJECT: Consideration of Resolution 23-56 to Accrue Revenues & Expenditures into the proper fiscal year PRESENTED BY: Reesa Rice, Pool Director SUMMARY: Staff is requesting the board to approve Resolution 23-56 which will allow the Honey Lake Valley Community Pool's financial statement to be accurately reflected. FISCAL IMPACT: None ACTION REQUESTED: Board approval is requested of Resolution 23-56 ATTACHMENTS: Res. No 23-56 Accrue 20222023 Revenue and Expenditures.docx 22  RESOLUTION NUMBER 23-56 A RESOLUTION OF THE HONEY LAKE VALLEY RECREATION AUTHORITY ACCRUE 2022/2023 FISCAL YEAR REVENUES AND EXPENDITURES INTO THE APPROPRIATE FISCAL YEAR WHEREAS, the Board of the Honey Lake Valley Recreation Authority (HLVRA) has adopted the Fiscal Year 2022/2023 Budget by Resolution Number 22-51; and WHEREAS, the Honey Lake Valley Community Pool receives swim lesson and summer pass revenues in fiscal year 2022/2023 for activities occurring in 2023/2024; and WHEREAS, the HLVRA contracts with the city of Susanville to provide staffing services for the Honey Lake Valley Community Pool and the expenditures for staffing should be reflected in the fiscal year services were rendered. NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the Honey Lake Valley Recreation Authority authorizes the following appropriations:  $27,489 of Pool Staffing Services expenditures be reflected in the 2023/2024 financials be appropriated to the 2022/2023 Fiscal Year Financials  $10,115 in Summer Pass Revenue reflect in the 2023/2024 Fiscal Year  $23,960 in Swim Lesson Revenue reflect in the 2023/2024 Fiscal Year Approved: ____________________________ Thomas Herrera, President Attest: ____________________________ Marci Rojas, Secretary The foregoing Resolution Number 23-5 was approved and adopted at a meeting of the Honey Lake Valley Recreation Authority held on the 19th day of September 2023, by the following vote: AYES: NOES: ABSENT: ABSTAINING: ____________________________ Marci Rojas, Secretary 23  AGENDA ITEM NO. 7.E Discussion Item HONEY LAKE VALLEY RECREATION AUTHORITY AGENDA ITEM Submitted By: Reesa Rice, Public Works Action Date: September 19, 2023 SUBJECT: General Pool Update PRESENTED BY: Reesa Rice, Pool Director SUMMARY: A general pool update will be given. FISCAL IMPACT: None ACTION REQUESTED: Information Only ATTACHMENTS: 24