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, October 17, 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 Minutes from the HLVRAÂ September 19, 2023 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 September 2, 2023 through and including September 29, 2023 7.B Consider Pool Financial Reports through October 6th, 2023. 7.C Discussion regarding how the pool will be funded beyond the 2028/2029 fiscal year. 7.D Price Paige & Company Engagement Letter for the 2021/2022 fiscal year. 8. BOARD MEMBER ISSUES/REPORTS: 9. ADJOURNMENT The next regular meeting of the Honey Lake Valley Recreation Authority will be held on 1 November 21, 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 10/17/23 in the areas designated on 10/13/23. 2  AGENDA ITEM NO. 2.A Action Item HONEY LAKE VALLEY RECREATION AUTHORITY AGENDA ITEM Submitted By: Marci Rojas, Public Works Action Date: October 17, 2023 SUBJECT: Consider Minutes from the HLVRA September 19, 2023 Meeting PRESENTED BY: Bob Godman, Executive Officer SUMMARY: Attached for the Board's review are the minutes of the HLVRA September 19, 2023 meeting. FISCAL IMPACT: None ACTION REQUESTED: Motion to waive oral reading and approve minutes of HLVRA September 19, 2023 meeting ATTACHMENTS: 20230919_HLVRA Minutes.docx 3  HONEY LAKE VALLEY RECREATION AUTHORITY HLVRA Regular Meeting Minutes TUESDAY, SEPTEMBER 19, 2023 – 3:00 PM Addressing the Board Call meeting to Order Roll Call of Board of Directors present: Russ Brown, Tom Neely, Chris Gallagher, Antone Jonas Absent: Thomas Herrera 1. AGENDA APPROVAL:(Additions and/or Deletions) Moved by Chris Gallagher; seconded by Antone Jonas to Approve . Motion Carried: 4 - 0 Voting For: Russ Brown, Tom Neely, Chris Gallagher, Antone Jonas Voting Against: None 2. APPROVAL OF MINUTES: 2.A Consider approval of minutes from the August 15, 2023 Special HLVRA meeting Motion to waive oral reading and approve minutes from the August 15th, 2023 Special HLVRA meeting 20230815_HLVRA Minutes.docx Moved by Tom Neely; seconded by Antone Jonas to Approve . Motion Carried: 4- 0 Voting For: Russ Brown, Tom Neely, Chris Gallagher, 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: None 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. None 7. MATTERS FOR BOARD CONSIDERATION: 4 7.A Consider City Reimbursement Request for the period of August 5 ,2023 through September 1, 2023 Motion to Approve City Reimbursement Request Executive Director, Bob Godman presented the item for board consideration. No discussion occured. 09192023 Reimbursement Invoice.pdf Moved by Chris Gallagher; seconded by Antone Jonas to Approve . Motion Carried: 4- 0 Voting For: Russ Brown, Tom Neely, Chris Gallagher, Antone Jonas Voting Against: None 7.B Consider Pool Financial Reports through September 12, 2023 Motion to receive and file Executive Officer, Bob Godman presented the financials for board consideration. Boardmember Jonas inquired about the closeout of previous fiscal year. Mr. Godman noted that we had no update on the county status of the close of previous years financials. Mr. Godman noted that staff will bring back adopted budget versus actuals for board review. 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 Moved by Antone Jonas; seconded by Tom Neely to Receive and File . Motion Carried: 4- 0 Voting For: Russ Brown, Tom Neely, Chris Gallagher, Antone Jonas Voting Against: None 7.C Auditor Discussion Information Only Reesa Rice, Pool Manager presented item for discussion about increase in cost of services to continue to engage with auditing services provided by Price Paige & Company. Boardmember Jonas inquired if we could engage with Price & Paige for an extended term to avoid annual engagement needs. Issuance letter.pdf 7.D Consideration of Resolution 23-56 to Accrue Revenues & Expenditures into the proper fiscal year Board approval is requested of Resolution 23-56 Reesa Rice, Pool Manager presented Resolution No. 23-56 and offered explanation for need 5  to book revenues and expenditures into the proper fiscal years and to provide direction to the county. Discussion occurred about historical ask for accruing revenues received in previous fiscal year for swim lessons or pool parties that occur in the current fiscal year and staff services that occured in previous fiscal are reflecting in the current fiscal year. Res. No 23-56 Accrue 20222023 Revenue and Expenditures.docx Moved by Antone Jonas; seconded by Chris Gallagher to Approve . Motion Carried: 4- 0 Voting For: Russ Brown, Tom Neely, Chris Gallagher, Antone Jonas Voting Against: None 7.E General Pool Update Information Only Reesa Rice, Pool Manager provided general update on pool operations notifying the board that there is an upcoming swim meet with 5 teams attending being hosted at the pool and provided information on swim camp numbers which has full enrollment and is being ran by pool staff. Mr. Neely inquired about interference of lanes and scheduling. Mrs. Rice provided that there have been no conflicts with scheduling. Mr. Jonas inquired about the pools expected last day of operations. Mrs. Rice said the intent is to be open to the end of October depending on the success of the swim team. 8. BOARD MEMBER ISSUES/REPORTS: Boardmember Neely would like to agendize a discussion item on future funding for pool operations past the deadline of city and county contribution contract. Discussion occurred on discussion items that have occurred including special district, increase of contributions, proposition on 2024 ballot, and hiring contractor to do a feasibility study. 9. ADJOURNMENT Moved by Antone Jonas; seconded by Tom Neely to Adjourn 3:25 P.M.. Motion Carried: 4 - 0 Voting For: Russ Brown, Tom Neely, Chris Gallagher, 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: October 17, 2023 SUBJECT: Consider City Reimbursement request for the period of September 2, 2023 through and including September 29, 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 September 02, 2023 through September 29, 2023. FISCAL IMPACT: $765.64 in Administrative Services and $12,593.59 in Pool staff services ACTION REQUESTED: Motion to Approve City Reimbursement Request ATTACHMENTS: 20231013 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: 10/13/2023 Honey Lake Valley Recreation Authority TOTAL DUE: $ 13,359.23 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 Sept 2 -Sept 29 $ 765.64 Reimbursement for Pool Employees Sept 2 -Sept 29 $ 12,593.59 TOTAL DUE: $ 13,359.23 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: $ 13,359.23 SUSANVILLE, CA 96130 Date of Invoice: 10/13/2023 Amount Paid: 8  AGENDA ITEM NO. 7.B Action Item HONEY LAKE VALLEY RECREATION AUTHORITY AGENDA ITEM Submitted By: Reesa Rice, Public Works Action Date: October 17, 2023 SUBJECT: Consider Pool Financial Reports through October 6th, 2023. PRESENTED BY: Reesa Rice, Pool Director SUMMARY: The financial reports for revenue and expenses through October 6th, 2023, have been provided to the Board to review and to receive and file. FISCAL IMPACT: None ACTION REQUESTED: Motion to receive and file ATTACHMENTS: Budget Status 22-23.pdf Budget Status 23-24.pdf General Ledger Summary with Rev and Exp 22-23.pdf General Ledger Summary with Rev and Exp 23-24.pdf 9 Fiscal Year 2023 As of 6/30/2023 User: shranac County of Lassen Fund 536 HONEY LAKE VALLEY RECREATION Budget Status Budget Unit 0950 COMMUNITY POOL Cost Center NONE Percent of Year Elapsed 100 % Account Account Name Adopted Adjusted Expenditures Outstanding Unencumbered Percent Appropriation Appropriation Encumbrance Balance Approp Used 3020 SERVICES AND SUPPLIES 3001150 SAFETY EQUIPMENT AND CLOTHING $1,500.00 $1,500.00 $249.45 $0.00 $1,250.55 17% 3001200 COMMUNICATIONS $2,700.00 $2,700.00 $2,610.38 $0.00 $89.62 97% 3001400 HOUSEHOLD EXPENSES $2,000.00 $2,000.00 $432.97 $0.00 $1,567.03 22% 3001500 INSURANCE $18,000.00 $22,660.00 $22,660.00 $0.00 $0.00 100% 3001705 MAINTENANCE - POOL $31,000.00 $31,000.00 $30,550.68 $0.00 $449.32 99% 3001800 MAINT-BUILDINGS & IMPROVEMENTS $0.00 $0.00 $339.00 $0.00 ($339.00) 0% 3002200 OFFICE EXPENSE $3,200.00 $3,200.00 $350.16 $0.00 $2,849.84 11% 3002251 CASH SHORT/OVER $0.00 $0.00 $1.00 $0.00 ($1.00) 0% 3002300 PROFESSIONAL & SPECIALIZED SV $34,250.00 $39,850.00 $34,300.04 $0.00 $5,549.96 86% 3002359 CONTRACT FOR STAFF SERVICES $229,300.00 $214,500.00 $113,325.22 $0.00 $101,174.78 53% 3002400 PUBLICATIONS AND LEGAL NOTICES $1,000.00 $1,000.00 $150.15 $0.00 $849.85 15% 3002701 NON-CAPITALIZED EQUIPMENT $5,000.00 $5,000.00 $3,326.88 $0.00 $1,673.12 67% 3002800 SPECIAL DEPARTMENTAL EXPENSE $0.00 $0.00 $1,150.00 $0.00 ($1,150.00) 0% 3002801 COUNTY WIDE COST ALLOCATION PL $5,230.00 $6,959.86 $6,959.93 $0.00 ($0.07) 100% 3002807 ELECTRONIC SURVEILANCE $1,000.00 $1,000.00 $830.00 $0.00 $170.00 83% 3002901 CONFERENCES AND TRAINING $3,500.00 $3,500.00 $0.00 $0.00 $3,500.00 0% 3003010 UTILITIES-LIGHTS $15,500.00 $15,500.00 $13,801.85 $0.00 $1,698.15 89% 3003030 UTILITIES-SEWER $1,000.00 $1,000.00 $936.00 $0.00 $64.00 94% 3003040 UTILITIES-GARBAGE $1,200.00 $1,500.00 $1,023.03 $0.00 $476.97 68% 3003050 UTILITIES-NATURAL GAS $1,500.00 $200.00 $126.83 $0.00 $73.17 63% 3003060 GEOTHERMAL $11,000.00 $11,000.00 $8,264.56 $0.00 $2,735.44 75% Major Object Total $367,880.00 $364,069.86 $241,388.13 $0.00 $122,681.73 66 % Print Date 10/11/2023 Budget and Appropriation 10 1 of 2 Fiscal Year 2023 As of 6/30/2023 User: shranac County of Lassen Fund 536 HONEY LAKE VALLEY RECREATION Budget Status Budget Unit 0950 COMMUNITY POOL Cost Center NONE Percent of Year Elapsed 100 % Account Account Name Adopted Adjusted Expenditures Outstanding Unencumbered Percent Appropriation Appropriation Encumbrance Balance Approp Used 3030 OTHER CHARGES 3005500 STORE/CONSESSION PURCHASES $2,500.00 $2,500.00 $2,627.68 $0.00 ($127.68) 105% 3005501 RECREATION ACTIVITY SUPPLIES $500.00 $500.00 $114.32 $0.00 $385.68 23% Major Object Total $3,000.00 $3,000.00 $2,742.00 $0.00 $258.00 91 % 3040 FIXED ASSETS 3006100 BUILDING & IMPROVEMENTS $12,800.00 $12,800.00 $836.03 $0.00 $11,963.97 7% Major Object Total $12,800.00 $12,800.00 $836.03 $0.00 $11,963.97 7% 3060 OPERATING TRANSFERS OUT 3007000 OPERATING TRANSFERS-OUT $15,000.00 $15,000.00 $15,000.00 $0.00 $0.00 100% Major Object Total $15,000.00 $15,000.00 $15,000.00 $0.00 $0.00 100 % Cost Center Total $398,680.00 $394,869.86 $259,966.16 $0.00 $134,903.70 66 % Budget Unit Total $398,680.00 $394,869.86 $259,966.16 $0.00 $134,903.70 66 % Fund Total $398,680.00 $394,869.86 $259,966.16 $0.00 $134,903.70 66 % Print Date 10/11/2023 Budget and Appropriation 11 2 of 2 Fiscal Year 2024 As of 10/11/2023 User: shranac County of Lassen Fund 536 HONEY LAKE VALLEY RECREATION Budget Status Budget Unit 0950 COMMUNITY POOL Cost Center NONE Percent of Year Elapsed 28 % Account Account Name Adopted Adjusted Expenditures Outstanding Unencumbered Percent Appropriation Appropriation Encumbrance Balance Approp Used 3020 SERVICES AND SUPPLIES 3001150 SAFETY EQUIPMENT AND CLOTHING $1,500.00 $1,500.00 $1,732.94 $0.00 ($232.94) 116% 3001200 COMMUNICATIONS $2,700.00 $2,700.00 $701.73 $0.00 $1,998.27 26% 3001400 HOUSEHOLD EXPENSES $2,000.00 $2,000.00 $787.93 $0.00 $1,212.07 39% 3001500 INSURANCE $22,660.00 $22,660.00 $11,124.50 $0.00 $11,535.50 49% 3001705 MAINTENANCE - POOL $31,000.00 $31,000.00 $18,427.88 $0.00 $12,572.12 59% 3002200 OFFICE EXPENSE $2,000.00 $2,000.00 $490.19 $0.00 $1,509.81 25% 3002300 PROFESSIONAL & SPECIALIZED SV $30,000.00 $30,000.00 $9,094.00 $0.00 $20,906.00 30% 3002359 CONTRACT FOR STAFF SERVICES $211,000.00 $211,000.00 $90,456.58 $0.00 $120,543.42 43% 3002400 PUBLICATIONS AND LEGAL NOTICES $500.00 $500.00 $0.00 $0.00 $500.00 0% 3002701 NON-CAPITALIZED EQUIPMENT $5,000.00 $5,000.00 $0.00 $0.00 $5,000.00 0% 3002800 SPECIAL DEPARTMENTAL EXPENSE $0.00 $0.00 $1,715.00 $0.00 ($1,715.00) 0% 3002801 COUNTY WIDE COST ALLOCATION PL $6,960.00 $6,960.00 $0.00 $0.00 $6,960.00 0% 3002807 ELECTRONIC SURVEILANCE $1,000.00 $1,000.00 $1,212.00 $0.00 ($212.00) 121% 3002901 CONFERENCES AND TRAINING $3,500.00 $3,500.00 $0.00 $0.00 $3,500.00 0% 3003010 UTILITIES-LIGHTS $20,500.00 $20,500.00 $8,568.21 $0.00 $11,931.79 42% 3003030 UTILITIES-SEWER $1,000.00 $1,000.00 $312.00 $0.00 $688.00 31% 3003040 UTILITIES-GARBAGE $1,500.00 $1,500.00 $479.89 $0.00 $1,020.11 32% 3003050 UTILITIES-NATURAL GAS $200.00 $200.00 $13.27 $0.00 $186.73 7% 3003060 GEOTHERMAL $15,000.00 $15,000.00 $379.09 $0.00 $14,620.91 3% Major Object Total $358,020.00 $358,020.00 $145,495.21 $0.00 $212,524.79 41 % 3030 OTHER CHARGES 3005500 STORE/CONSESSION PURCHASES $5,000.00 $5,000.00 $1,586.80 $0.00 $3,413.20 32% Print Date 10/11/2023 Budget and Appropriation 12 1 of 2 Fiscal Year 2024 As of 10/11/2023 User: shranac County of Lassen Fund 536 HONEY LAKE VALLEY RECREATION Budget Status Budget Unit 0950 COMMUNITY POOL Cost Center NONE Percent of Year Elapsed 28 % Account Account Name Adopted Adjusted Expenditures Outstanding Unencumbered Percent Appropriation Appropriation Encumbrance Balance Approp Used 3005501 RECREATION ACTIVITY SUPPLIES $500.00 $500.00 $0.00 $0.00 $500.00 0% Major Object Total $5,500.00 $5,500.00 $1,586.80 $0.00 $3,913.20 29 % 3040 FIXED ASSETS 3006100 BUILDING & IMPROVEMENTS $11,000.00 $11,000.00 $1,114.30 $0.00 $9,885.70 10% Major Object Total $11,000.00 $11,000.00 $1,114.30 $0.00 $9,885.70 10 % Cost Center Total $374,520.00 $374,520.00 $148,196.31 $0.00 $226,323.69 40 % Budget Unit Total $374,520.00 $374,520.00 $148,196.31 $0.00 $226,323.69 40 % Fund Total $374,520.00 $374,520.00 $148,196.31 $0.00 $226,323.69 40 % Print Date 10/11/2023 Budget and Appropriation 13 2 of 2 For Fiscal Year 2023 User: shranac 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 0100000 HONEY LAKE VALLEY RECREATION $49,978.02 $43,379.33 $93,357.35 536 0104000 POOL US BANK DEPOSITORY $51,446.08 ($51,446.08) $0.00 536 0107000 ACCOUNTS RECEIVABLE $2,114.00 ($2,114.00) $0.00 536 0161000 LAND $2,721.50 $0.00 $2,721.50 536 0162000 BUILDINGS AND IMPROVEMENTS $3,168,736.64 $21,437.08 $3,190,173.72 536 0163000 ACCUMULATED DEPRE-BLDGS & IMPR ($319,739.48) ($81,585.03) ($401,324.51) 536 0164000 EQUIPMENT $36,081.80 $0.00 $36,081.80 536 0165000 ACCUMULATED DEPRE - EQUIPMENT ($14,472.37) ($4,771.60) ($19,243.97) 536 0205000 DUE TO OTHER GOVERNMENTS ($17,005.35) $17,005.35 $0.00 536 0221000 DEFERRED REVENUE ($24,667.80) $24,667.80 $0.00 536 7244000 INVESTMENTS IN NET ASSETS ($2,873,328.19) $64,919.55 ($2,808,408.64) 536 7500000 FUND BALANCE AVAILABLE ($61,864.85) $48,545.53 ($13,319.32) 536 9100000 ESTIMATED REVENUES $0.00 $320,600.00 $320,600.00 536 9300000 APPROPRIATIONS $0.00 ($394,869.86) ($394,869.86) 536 9600000 BUDGETARY FUND BALANCE $0.00 $74,269.86 $74,269.86 536 0950 2003000 INTEREST ($1,222.18) 536 0950 2003203 DAILY PASSES ($21,288.00) 536 0950 2003206 SWIM TEAM ACADEMY ($7,200.00) 536 0950 2003214 SUMMER PASSES ($8,392.00) 536 0950 2007400 OTHER-GOVERNMENTAL AGENCIES ($240,000.00) 536 0950 2010611 SWIM LESSONS ($13,097.52) 536 0950 2010660 DAILY PROGRAMS ($2,004.00) 536 0950 2010661 PARTYS AND SPECIAL EVENTS ($4,512.80) 536 0950 2010662 CONSESSIONS ($2,347.50) 536 0950 2010663 SCHOOL RENTALS ($4,735.00) 536 0950 2010664 LHS SWIM TEAM ($4,800.00) 536 0950 2010665 10 PUNCH CARDS ($3,772.00) 536 0950 2010667 MONTHLY PROGRAMS ($7,179.00) 536 0950 2011200 MISCELLANEOUS ($50.00) Print Date 10/11/2023 General Ledger 1 of 3 14 For Fiscal Year 2023 User: shranac 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 2011300 CONTRIBUTIONS AND DONATIONS ($19,404.09) TOTAL REVENUES ($340,004.09) 536 0950 3001150 SAFETY EQUIPMENT AND CLOTHING $249.45 536 0950 3001200 COMMUNICATIONS $2,610.38 536 0950 3001400 JANITORIAL SUPPLIES $432.97 536 0950 3001500 INSURANCE $22,660.00 536 0950 3001705 MAINTENANCE - POOL $30,550.68 536 0950 3001800 MAINT-BUILDINGS & IMPROVEMENTS $339.00 536 0950 3002200 OFFICE EXPENSE $350.16 536 0950 3002251 CASH SHORT/OVER $1.00 536 0950 3002300 PROFESSIONAL & SPECIALIZED SV $34,300.04 536 0950 3002359 CONTRACT FOR POOL STAFF $113,325.22 536 0950 3002400 PUBLICATIONS AND LEGAL NOTICES $150.15 536 0950 3002701 NON-CAPITALIZED EQUIPMENT $3,326.88 536 0950 3002800 SPECIAL DEPARTMENTAL EXPENSE $1,150.00 536 0950 3002801 COUNTY WIDE COST ALLOCATION PL $6,959.93 536 0950 3002807 ELECTRONIC SURVEILANCE $830.00 536 0950 3003010 ELECTRICITY $13,801.85 536 0950 3003030 SEWER $936.00 536 0950 3003040 GARBAGE $1,023.03 536 0950 3003050 NATURAL GAS $126.83 536 0950 3003060 GEOTHERMAL $8,264.56 536 0950 3005500 STORE/CONSESSION PURCHASES $2,627.68 536 0950 3005501 RECREATION ACTIVITY SUPPLIES $114.32 536 0950 3006100 BUILDING & IMPROVEMENTS $836.03 536 0950 3007000 OPERATING TRANSFERS-OUT $15,000.00 TOTAL EXPENDITURES $259,966.16 Print Date 10/11/2023 General Ledger 2 of 3 15 For Fiscal Year 2023 User: shranac County of Lassen General Ledger Summary with Revenues and Expenditures Fund B/U C/C Account Account Name Opening Balance YTD Activity Balance Status FUND TOTAL $0.00 $0.00 $0.00 Print Date 10/11/2023 General Ledger 3 of 3 16 For Fiscal Year 2024 User: shranac 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 0100000 HONEY LAKE VALLEY RECREATION $93,357.35 $48,237.20 $141,594.55 536 0107000 ACCOUNTS RECEIVABLE $0.00 ($34,075.00) ($34,075.00) 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 0203000 ACCOUNTS PAYABLE $0.00 $27,489.00 $27,489.00 536 7244000 INVESTMENTS IN NET ASSETS ($2,808,408.64) $0.00 ($2,808,408.64) 536 7500000 FUND BALANCE AVAILABLE ($93,357.25) $6,586.00 ($86,771.25) 536 9100000 ESTIMATED REVENUES $0.00 $339,960.00 $339,960.00 536 9300000 APPROPRIATIONS $0.00 ($374,520.00) ($374,520.00) 536 9600000 BUDGETARY FUND BALANCE $0.00 $34,560.00 $34,560.00 536 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 2007400 OTHER-GOVERNMENTAL AGENCIES ($80,000.00) 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) 536 0950 2011200 MISCELLANEOUS ($3,500.00) TOTAL REVENUES ($196,433.51) 536 0950 3001150 SAFETY EQUIPMENT AND CLOTHING $1,732.94 536 0950 3001200 COMMUNICATIONS $701.73 Print Date 10/11/2023 General Ledger 1 of 2 17 For Fiscal Year 2024 User: shranac 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 3001400 JANITORIAL SUPPLIES $787.93 536 0950 3001500 INSURANCE $11,124.50 536 0950 3001705 MAINTENANCE - POOL $18,427.88 536 0950 3002200 OFFICE EXPENSE $490.19 536 0950 3002300 PROFESSIONAL & SPECIALIZED SV $9,094.00 536 0950 3002359 CONTRACT FOR POOL STAFF $90,456.58 536 0950 3002800 SPECIAL DEPARTMENTAL EXPENSE $1,715.00 536 0950 3002807 ELECTRONIC SURVEILANCE $1,212.00 536 0950 3003010 ELECTRICITY $8,568.21 536 0950 3003030 SEWER $312.00 536 0950 3003040 GARBAGE $479.89 536 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 $1,114.30 TOTAL EXPENDITURES $148,196.31 FUND TOTAL $0.00 $0.00 $0.00 Print Date 10/11/2023 General Ledger 2 of 2 18  AGENDA ITEM NO. 7.C Discussion Item HONEY LAKE VALLEY RECREATION AUTHORITY AGENDA ITEM Submitted By: Reesa Rice, Public Works Action Date: October 17, 2023 SUBJECT: Discussion regarding how the pool will be funded beyond the 2028/2029 fiscal year. PRESENTED BY: Bob Godman, Executive Officer SUMMARY: Per the amended JPA agreement funding for the pool is slated to end after the 2028/2029 fiscal year. It is necessary to look towards the future and determine ways to fund the pool beyond the 2028/2029 fiscal year. Some potential ideas are: Keeping the original JPA agreement and extending the term limit for both the City's and the County's financial obligations Keeping the original JPA agreement, extend the term limit and amend the contribution amount for both the City's and County's financial obligations. This could potentially be based on a percentage of the budget to account for inflation. Dissolve the JPA and the City takes over full operations of the pool. Look towards creating a special district to fund the pool. Staff is seeking direction from the board on how to move forward with long term funding plans for the pool in order to maintain solvency. All ideas discussed will have to be brought to both the City Council and the County Supervisors to get approval prior to officially moving forward. FISCAL IMPACT: None ACTION REQUESTED: Direction to staff ATTACHMENTS: Joint Powers Agreement - HLVRA.pdf HLVRA Amendment Joint Powers Agreement.pdf 19 20 21 22 23 24 25 26 27 28  AGENDA ITEM NO. 7.D Action Item HONEY LAKE VALLEY RECREATION AUTHORITY AGENDA ITEM Submitted By: Reesa Rice, Public Works Action Date: October 17, 2023 SUBJECT: Price Paige & Company Engagement Letter for the 2021/2022 fiscal year. PRESENTED BY: Reesa Rice, Pool Director SUMMARY: Attached is the engagement letter for Price Paige & Company to move forward with the 2021/2021 audit. Also attached is a multiple year fee schedule for the boards review. FISCAL IMPACT: $3600 increase from the previous year (2020/2021 audit) ACTION REQUESTED: Approve the Engagement Letter with Price Paige & Company for the 2021/2022 audit period. ATTACHMENTS: Honeylake quote.xls 29 PROPOSAL FEES HONEY LAKE VALLEY RECREATION AUTHORITY JUNE 30, 2022-2026 (Optional) (Optional) Total $ Total $ Total $ Total $ Total $ Description of Services FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Financial Statement Audit 8,500 8,755 9,018 9,288 9,567 Total All-Inclusive Maximum Fee $ 8,500 $ 8,755 $ 9,018 $ 9,288 $ 9,567 30