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Home My WebLink About12-23-14 Agenda PacketPasco Public Facilities District Building Regional Facilities through Community Partnerships December 23, 2014 4:00 p.m. Pasco City Hall - Conference Room #1 AGENDA 1. Call to order and roll call 2. Approval of minutes: * Regular Meeting July 16, 2014 3. Claims Approval: * 3d Quarter 2014: $109,789.12 4. Financial Report: * 3rd Quarter: • Operating Statement • Net Assets Statement 5. Old Business: 6. New Business: * 2015 Operating Budget * Auditor's Recommendation "Compensation Waiver" * WA State PFD Membership • Report on Pending Property Sale: Sandifer Parkway ■ Update on TCRPFD 7. Other Business: Training: Open Public Meetings Act (new legal requirement): Leonard, Mark and John • Spence and Craig completed training on 10115 8. Adjournment (* indicates documents mailed with agenda) PUBLIC FACILITIES DISTRICT BOARD July 16, 2014 MINUTES Call To Order: The meeting was called to order at 4:00 p.m., by PFD Vice President Leonard Dietrich, in Conference Room #I at Pasco City Hall. Roll Call: Board Members Present: Leonard Dietrich, John Merk (via teleconference) and Craig Maloney. Board Members Excused: Spence Jilek and Mark Morrissette, Also Present: Stan Strebel, Acting PFD Chief Administrative Officer and Lee Kerr, City Attorney. Approval of Minutes: It was motioned by Mr. Maloney, seconded by Mr. Merk, and carried to approve the minutes of the April 23, 2014 Regular Meeting. Claims Approval: Mr. Strebel presented the revised first quarter Claims and provided brief explanation of the TCH invoices. Mr. Strebel presented second quarter Claims History. Following discussion, it was motioned by Mr. Maloney seconded by Mr. Merk and carried to approve payment of second quarter claims in the total amount of $92,279.02. Financial Report: Mr. Strebel presented the second quarter Operating Statement reflecting Total Sources of Funds $193,234.00 and Total Uses of Funds $193,183.00. The second quarter Net Assets Statement was also presented reflecting an actual Net Asset balance of $47,575.00. Following discussion, the Financial Report was accepted as presented. Old Business: Follow up of items from 4/23 meeting: Q: Is there an option to package multiple projects to achieve the required cost threshold? o A: No; $10 million applies to each project. Q: Do the by-laws for the Pasco PFD designate a CAO? o A: No; see attached. PUBLIC FACILITIES DISTRICT BOARD Minutes —July 16, 2014 Page - 1 Q; How long does the term for the agreement with Kennewick for the Convention Center tax funding run? o A: Until December 2027 Mr. Strebel provided explanation to the follow up items as written above. Following Board Member discussion, Mr. Strebel was shown appreciation for the response and information presented. New Business: Regional Public Facilities District and their future role. Mr. Strebel explained that in June of this year the officers of the Regional PFD had established a subcommittee to investigate the possible formation of a task force designed to bring new and greater public involvement into the process of determining future projects of the TCRPFD. Said Subcommittee was charged to invest if there was a new approach needed. Mr. Maloney shared comments heard during the last Convention Center Advisory Board meeting. Board Member discussion followed. Other Business None Adjournment: There being no other business, Vice President Dietrich adjourned the meeting at 4:18 p.m. Mark Morrissette, President Debra L. Clark, PFD Secretary PUBLIC FACILITIES DISTRICT BOARD Minutes — July 16, 2014 Page - 2 CITY OF PASCO - PRODUCTION Payment Register From Payment Date:71112014 - To Payment Date: 9/30/2014 JE -2094 711/2014 Journal Entry JE -2221 811/2014 Journal Entry JE -3054 911/2014 Journal Entry All Types Totals: CITY OF PASCO CITY OF PASCO CITY OF PASCO $1,000.00 $1,000.00 $1,000.00 $3,000.00 $109,789.12 10114/2014 1:28 PM \\nu\homelACS-FinanceUargec\Documents\Copy of Qtr 3 - Sept 2014 Pasco Public Facility District.xlsx Transaction Number Date Source Payee Name Amount Check 199778 8/6/2014 Accounts Payable KERR LAW GROUP $165.00 199673 7/31/2014 Accounts Payable KENNEWICK PUBLIC FACILITIES DISTRICT $37,962.85 200110 8/29/2014 Accounts Payable KENNEWICK PUBLIC FACILITIES DISTRICT $35,833.35 200531 9/30/2014 Accounts Payable KENNEWICK PUBLIC FACILITIES DISTRICT $32.863.03 199501 7/21/2014 Accounts Payable TRI CITY HERALD ($35.11) Type Check Totals: 5 Transactions $106,789.12 JE -2094 711/2014 Journal Entry JE -2221 811/2014 Journal Entry JE -3054 911/2014 Journal Entry All Types Totals: CITY OF PASCO CITY OF PASCO CITY OF PASCO $1,000.00 $1,000.00 $1,000.00 $3,000.00 $109,789.12 10114/2014 1:28 PM \\nu\homelACS-FinanceUargec\Documents\Copy of Qtr 3 - Sept 2014 Pasco Public Facility District.xlsx PASCO PUBLIC FACILITIES DISTRICT BALANCESHEET As of September 30, 2014 ASSETS Cash $ 85,184 Sales Tax Receivable 29,212 TOTAL ASSETS 114,396 LIABILITIES Accounts Payable 64,938 TOTAL LIABILITIES 64,938 TOTAL NET ASSETS $ 49,458 MU1FinanwACCOUWING LEAD (TREASUR1)Viepon -PASCO PUBLIC FACIL DISTR- DWD141Qtr 3 - Sept 2014 Pasw PubXc Facility Die4ict.xlsa PASCO PUBLIC FACILITIES DISTRICT STATEMENT OF REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE Year to Date Ending September 30, 2014 REVENUES Sales Tax Transfers In - City of Pasco Interest Income Total Revenues EXPENDITURES Advertising/Publications t Legal Services Kennewick PFD Professional Services Insurance Administrative Services Total Expenditures Net Change in Fund Balances Beginning Fund Balance, January 1 Ending Fund Balance Annual 2014 2014 Budget Actual $ 330,000 $ 292,730 20,000 15,000 95 40 $ 350,095 $ 307,770 $ 1,000 $ 68 1,000 525 330,000 292,730 20,000 715 2,800 2,798 12,000 9,000 366,800 305,836 (16,705) 1,934 47,233 47,524 49,458 $ 30,528 $ ANUTinence COUNTING LEAD (TREASURpYbeW-PASCO PUBLIC FACIL DISTR-DW2014QV 3- Sepl 2014 Pasco Public Fauhly Dilunctxlsx PASCO PUBLIC FACILITIES DISTRICT 2015 Operating Budget 2015 Operating Budget Revenues: Beginning Fund Balance $ 52,000 Sales Tax 370,000 Transfers In - City of Pasco (Interlocal Agreement) 20,000 Interest Income 100 Total Sources of Funds $ 442,100 Expenditures Legal Services $ 1,000 Professional Services 10,000 Advertising/Publications 1,000 Insurance 2,800 Kennewick PFD 370,000 Administrative Services 12,000 Total Expenditures 396,800 Ending Fund Balance 45,300 Total Uses of Funds $ 442,100 PASCO PUBLIC FACILITIES DISTRICT BOARD WAIVER OF REMUNERATION OR REDUCTION IN ALLOWABLE REMUNERATION FORM Pasco Public Facilities District TO: District Secretary FROM: , Pasco PFD Board Member ❑ I hereby waive all claims to remuneration for the period (Month/Day/Year) to (Month/Day/Year); ❑ I hereby waive a portion of the allowable remuneration and request my pay for services to the district be limited to $ per day or portion thereof for the period (Month/Day/Year) to (Month/Day/Year). This waiver submitted as authorized under RCW 36.100.130 (Laws of the State of Washington). Name (Print) Name (Signature) Date RCW 36.100.130 Board of Directors — Compensation. Each member of the board of directors of the public facilities district may receive compensation of fifty dollars per day for attending meetings or conferences on behalf of the district, not to exceed three thousand dollars per year. A director may waive all or a portion of his or her compensation under this section as to a month or months during his or her term of office, by a written waiver filed with the public facilities district. The compensation provided in this section is in addition to reimbursement for expenses paid to the directors by the public facilities district. [1995 c 396 § 10.] Washington State Auditor Troy Kelley Pasco Public Facilities District October 30, 2014 Board of Directors 525 N. Third Avenue Pasco, WA 99301 Dear Board of Directors: We are pleased to present the results of our accountability audit. The attached report is a public record and will be posted to our website, www.sao.wa.gov. Recommendations are presented on a separate page for your consideration. Although our recommendations are not posted to our website, they are considered a public record and are subject to public disclosure. We want to emphasize that if conditions change, an onsite audit may be required in future years. For example, if the District spends $500,000 or more in federal funds in any one year, federal rules require the District to receive a financial statement and single audit for that year. Also, if annual revenue is expected to consistently exceed $300,000, an onsite audit could be performed based on a pre -determined schedule. If you have exceeded or anticipate exceeding these thresholds, we ask that you contact our Office so we can help you meet your audit requirements. If you have any questions or concerns, please do not hesitate to contact Brandt Orme, Special Purpose District Coordinator, at (360) 725-5580 or onneb@sao.wa.gov. Sincerely, TROY KELLEY STATE AUDITOR Insurance Building, P.O. Box 40021 • Olympia, Washington 99504-0021 • (360) 902-0370 • TDD Relay (800) 833-6388 Audit Recommendation for the Pasco Public Facilities District: This attachment summarizes a specific matter identified by the audit that we would like to bring to the attention of management and the governing body. Although this recommendation is not included in our published report dated October 18, 2013, this attachment is considered a public record and is subject to public disclosure. We believe the following recommendation represents an opportunity for the District's internal controls or compliance to be improved. However, we do not consider this matter significant enough at this time to be considered a finding in our published audit report. We plan to review the status of this matter during our next audit. • In our review, we noted that the District's Board Members did not complete and file with the District's secretary a waiver for any portion of allowable compensation waived by a Commissioner. Board Members were not compensated for fiscal years 2011, 2012 and 2013. State law (RCW 36.100.130) requires commissioners to complete and file with the district secretary a waiver for any portion of allowable compensation waived by a director. We recommend the District request written waivers from Commissioners for waived meeting compensation. Accountability Audit Report Pasco Public Facilities District Franklin County For the period January 1, 2011 through December 31, 2013 Published October 30, 2014 Report No. 1012850 Washington State Auditor Troy Kelley October 30, 2014 Board of Directors Pasco Public Facilities District Pasco, Washington Report on Accountability We appreciate the opportunity to work in cooperation with your District to promote accountability, integrity and openness in government. The State Auditor's Office takes seriously our role to advocate for government accountability and transparency and to promote positive change - Please find attached our report on the Pasco Public Facilities District's internal controls and compliance. This report will also be published on our website at www.sao.wa.gov as a matter of public record. Our audit was performed under the authority of state law (RCW 43.09.260) and included procedures we considered necessary under the circumstances. Thank you for working with us to ensure the efficient and effective use of public resources. Sincerely, TROY KELLEY STATE AUDITOR Insurance Building, P.O. Box 40021 • Olympia, Washington 98504-0021 • (360) 902-0370 • TDD Relay (800) 833-6388 Audit Pasco Public Facilities District Franklin County October 18, 2013 ABOUT THE AUDIT This report contains the results of our independent accountability audit of the Pasco Public Facilities District from January 1, 2011 through December 31, 2013. The objective of our audit was to evaluate the adequacy of the District's internal controls to safeguard public resources and the District's compliance with state law and its own policies. In keeping with general auditing practices, we did not review every aspect of the District's internal controls and compliance. Instead, our review focused on areas representing the highest risk of misappropriation, misuse or noncompliance. Our report is addressed to the governing body and management of the District. However, this report is a matter of public record and its distribution is not limited. RESULTS In the areas we examined, the District's internal controls were adequate to safeguard public assets. The District also complied with state laws and its own policies in the areas we examined. However, we noted certain matters that we communicated to the District. We appreciate the District's commitment to resolving those matters. Washington State Auditor's Office Page I of the District Pasco Public Facilities District Franklin County October 18, 2013 ABOUT THE DISTRICT The Pasco Public Facilities District was created by the Pasco City Council by ordinance in July 2002. The District was created to participate in acquisition, construction, operation and financing of a regional center in the Tri -Cities area. The District is governed by a five -member Board of Directors. In fiscal years 2011, 2012 and 2013, the District had average revenue of $366,000 per year, which funded the District's operations. DISTRICT CONTACT INFORMATION Address: Pasco Public Facilities District 525 N. Third Avenue Pasco, WA 99301 Phone: (509) 544-3065 Website: www.pasco-wa.gov/index.aspx?NID=225 Washington State Auditor's ice Page 2 ABOUT THE STATE AUDITOR'S OFFICE The State Auditor's Office is established in the state's Constitution and is part of the executive branch of state government. The State Auditor is elected by the citizens of Washington and serves four-year terms. We work with our audit clients and citizens to achieve our vision of government that works for citizens, by helping governments work better, cost less, deliver higher value, and earn greater public trust. In fulfilling our mission to hold state and local governments accountable for the use of public resources, we also hold ourselves accountable by continually improving our audit quality and operational efficiency and developing highly engaged and committed employees. As an elected agency, the State Auditor's Office has the independence necessary to objectively perform audits and investigations. Our audits are designed to comply with professional standards as well as to satisfy the requirements of federal, state, and local laws. Our audits look at financial information and compliance with state, federal and local laws on the part of all local governments, including schools, and all state agencies, including institutions of higher education. In addition, we conduct performance audits of state agencies and local governments as well as fraud, state whistleblower and citizen hotline investigations. The results of our work are widely distributed through a variety of reports, which are available on our website and through our free, electronic subscription service. We take our role as partners in accountability seriously, and provide training and technical assistance to governments, and have an extensive quality assurance program. Contact information for the State Auditor's Office Deputy Director for Communications Thomas Shapley Thomas.Shaplley&r,,sao.wa. gov (360)902-0367 Public Records requests (360) 725-5617 Main telephone (360) 902-0370 Toll-free Citizen Hotline (866) 902-3900 Website MnKy awa.eov Washington State Auditor's Office Page 3 Asotin County PFD Benton County PFD Capital Area PFD Clark County PFD Cowlitz County PFD Edmonds PFD Everett PFD Grays Harbor County PFD Kennewick PFD Kent PFD Kitsap County PFD Lewis County PFD Lynnwood PFD Pasco PFD Richland PFD Skagit Regional PFD Snohomish PFD Spokane PFD Tacoma PFD Tri Cities Regional PFD Vancouver PFD Washington State CC PFD Wenatchee PFD Whatcom Co. Bellingham PFD Yakima PFD INVOICE Pasco PFD Invoice #15-1411/12/2014 Due: 01/15/2015 Annual Association of Washington State Public Facilities Districts Membership Dues Membership Year: January 1 — December 31, 2015 2015 Annual Dues: $750.00 *Amount Paid: E For further information from the ASWPFD please visit www.awsr)fd.org. Please make checks payable to: Association of Washington State Public Facilities Districts 720 West Mallon - Spokane, Washington 99201 (509) 279-7000 FAX (509) 279-7050