FIN Pg. 1 September 17, 2018

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1 FIN Pg. 1

2 FIN Pg. 2

3 FIN Pg. 3 Agenda Item #2

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5 FIN Pg. 5 Variance Report Finance Committee - Report Line Item Variance Explanation 1 Balance Sheet 0115 Fair market value adjustments posted by the County on a quarterly basis. 2 Balance Sheet Balance Sheet 0230 Property tax revenue impounded by the Auditor Controller's Office due to large assessment appeals that have not been settled. The Account Receivable balance includes five fire assignment reimbursements from last fiscal year. Payment is expected by December. 4 Balance Sheet 1015 & 1210 The EFT and accounts payable account reflects expenses entered by month end, but disbursement payment wasn't completed until the next month. 5 Balance Sheet Balance Sheet Balance Sheet 2200 The accrual amount of $22,398 was for unpaid payroll at June 30, This should have automatically reversed on July 1 a manual reversal was posted in September. Fund Balance Committed maintains the District's reserve balances as of 7/1/17: Catastrophic $2,400,000 and Economic Uncertainties $3,670,000. Fund Balance Residual has a negative balance due to cash flow shortages. Reserves are used to cover the shortages until property tax revenues are received in November and December. 8 Balance Sheet 9 Financial Status 10 Financial Status 11 Cost Transactions Fund & , 6301, 6310 The deposit is for a prepaid engine with an expected delivery of December The District's budget has not been entered into the FIN system. It will be entered when the Final Budget is approved in September. The deposit for $25, was coded to line 3750, but should go to line An adjusting journal entry was posted in September. Overtime adjustments for August have not been posted. The overtime totals were $634,000 and are still included in line item Financial Trend Financial Trend 7901 Overtime adjustments for August have not been posted. The overtime totals were $634,000 and are still included in line item The transfers shown in previous years were for the Pension Obligation Fund payments. The final payment was posted in May of Expenditure Trend 6400 The expense in July is for the Accrued Liability annual lump sum payments. 15 Expenditure Trend Expenditure Trend 7120 The expense in August includes insurance benefits for September, totaling $134,000. The expense in August includes an attack hose, vehicle radio and new fire extinguishers totaling about $5,000.

6 FIN Pg. 6 Variance Report Finance Committee - Report Line Item Variance Explanation 17 Expenditure Trend Expenditure Trend 7650 Expenses in June were high to due major repairs to several engines and staff vehicles. The expenses in June included $50,000 in credit card charges for Preposition #3. The expence in July included a $14,700 to LAFCO for the District's proportionate share of the budget.

7 Balance Sheet As of: 8/31/2018 Accounting Period: CLOSED Ending Balance 8/31/2018 Total Assets & Other Debits 9,384, , ,169, ,275, County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 1 of 4 FIN Pg. 7 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund; Page Break At = Fund Fund Montecito Fire Protection Dist Beginning Balance 7/1/2018 Year-To-Date Debits Year-To-Date Credits Assets & Other Debits Assets Cash in Treasury 8,457, , ,110, ,407, Treasury FMV Adjustment -56, , Imprest Cash Cash with Fiscal Agents 20, , Prop Tax Impounds Receivable 261, , Accounts Receivable 670, , , Interest Receivable 30, , Total Assets 9,384, , ,169, ,275, Liabilities, Equity & Other Credits Liabilities Warrants Payable , , EFT Payable ,108, ,300, , Salaries & Benefits Payable 22, , Accounts Payable 127, ,422, ,440, , Accrued Expenses 8, , Unidentified Deposits , , Total Liabilities 158, ,691, ,892, , Equity Fund Balance-Nonspendable 178, , Fund Balance-Committed 6,070, ,070, Fund Balance-Residual 2,976, ,508, , ,333, Total Equity 9,225, ,508, , ,915, Total Liabilities, Equity & Other Credits 9,384, ,199, ,090, ,275,684.79

8 Balance Sheet As of: 8/31/2018 Accounting Period: CLOSED Ending Balance 8/31/2018 Total Assets & Other Debits 3,075, , , ,075, Total Liabilities, Equity & Other Credits 3,075, ,075, County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 3 of 4 FIN Pg. 8 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund; Page Break At = Fund Fund Montecito Fire Cap Outlay Res Beginning Balance 7/1/2018 Year-To-Date Debits Year-To-Date Credits Assets & Other Debits Assets Cash in Treasury 2,657, , ,665, Treasury FMV Adjustment -17, , Interest Receivable 8, , Deposits with Others 427, , Total Assets 3,075, , , ,075, Liabilities, Equity & Other Credits Equity Fund Balance-Nonspendable 427, , Fund Balance-Assigned 2,647, ,647, Total Equity 3,075, ,075,167.61

9 Balance Sheet As of: 8/31/2018 Accounting Period: CLOSED Ending Balance 8/31/2018 Total Assets & Other Debits 5,632, , , ,632, Total Liabilities, Equity & Other Credits 5,632, ,632, County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 4 of 4 FIN Pg. 9 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund; Page Break At = Fund Fund Montecito Fire Land & Building Beginning Balance 7/1/2018 Year-To-Date Debits Year-To-Date Credits Assets & Other Debits Assets Cash in Treasury 5,650, , ,670, Treasury FMV Adjustment -37, , Interest Receivable 20, , Total Assets 5,632, , , ,632, Liabilities, Equity & Other Credits Equity Fund Balance-Assigned 5,632, ,632, Total Equity 5,632, ,632,590.02

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11 Financial Status As of: 8/31/2018 (17% Elapsed) Accounting Period: CLOSED Charges for Services Reimb for District Services , , Charges for Services , , Revenues County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 1 of 2 FIN Pg. 11 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist Line Item Account Revenues 6/30/2019 Fiscal Year Adjusted Budget 8/31/2018 Year-To-Date 6/30/2019 Fiscal Year Variance 6/30/2019 Fiscal Year Pct of Budget Intergovernmental Revenue-State State-Emergency Assistance , , Intergovernmental Revenue-State , , Expenditures Salaries and Employee Benefits Regular Salaries ,847, ,847, Overtime , , Overtime - Reimbursable , , Overtime - Constant Staffing , , Retirement Contribution ,219, ,219, FICA/Medicare , , Health Insurance Contrib , , Unemployment Ins Contribution Workers Compensation , , Salaries and Employee Benefits ,107, ,107, Services and Supplies Clothing and Personal Communications , , Household Supplies , , Insurance , , Equipment Maintenance , ,

12 Financial Status As of: 8/31/2018 (17% Elapsed) Accounting Period: CLOSED Expenditures ,310, ,310, County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 2 of 2 FIN Pg. 12 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist Line Item Account 6/30/2019 Fiscal Year Adjusted Budget 8/31/2018 Year-To-Date 6/30/2019 Fiscal Year Variance 6/30/2019 Fiscal Year Pct of Budget Structure & Ground Maintenance , , Fire Defense Zone , , Audit and Accounting Fees , , Instruments & Equip. < $ , , Equipment Maintenance , , Medical, Dental and Lab , , Memberships , , Office Expense , , Professional & Special Service , , ADP Payroll Fees , , Contractual Services , , Publications & Legal Notices Special Departmental Expense , , Special Projects , , Transportation and Travel Gasoline-Oil-Fuel , , Training , , Utilities , , Services and Supplies , , Montecito Fire Protection Dist ,310, ,310, Net Financial Impact ,310, ,310,

13 Revenue Transactions From 7/1/2018 to 8/31/2018 Line Item Account State-Emergency Assistance DJE /31/2018 EMS Mgmt LLC, First response pmt - Q2/RAC , Total State-Emergency Assistance 25, Line Item Account Reimb for District Services AUT - RACRvsl 7/1/2018 EMS Mgmt LLC, First response pmt - Q2 (no backup) -25, Total Reimb for District Services -25, Total Montecito Fire Protection Dist 0.23 County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 1 of 1 FIN Pg. 13 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist Document Post On Dept Description Amount

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15 Cost Transactions From 7/1/2018 to 8/31/2018 Post On Document Vendor/Employee Name Description Hours Amount County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 1 of 13 FIN Pg. 15 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist Line Item Account Regular Salaries 07/02/2018 CLM AFLAC Employee paid insurance, June , /16/2018 CLM MONTECITO FIREMENS ASSOC Employee association dues, 7/16/ , /16/2018 CLM MONTECITO FIREMENS ASSOC Employee paid disability insurance, 7/16/ , /16/2018 CLM MASSMUTUAL Employer/employee 457 plan contributions, 7/16/ , /16/2018 EFC STATE/FEDERAL TAXES & DIRECT Montecito Fire Payroll Dir Deposits, 7/16/ , DEPOSITS 07/16/2018 EFC STATE/FEDERAL TAXES & DIRECT Montecito Fire Payroll Taxes, 7/16/ , DEPOSITS 07/27/2018 EFC WAGEWORKS INC Montecito Fire FSA plan pmts, 7/1-7/25/ , /01/2018 CLM MASSMUTUAL Employer/employee 457 plan contributions, 8/1/ , /01/2018 EFC STATE/FEDERAL TAXES & DIRECT Montecito Fire Payroll Dir Deposits, 8/1/ , DEPOSITS 08/01/2018 EFC STATE/FEDERAL TAXES & DIRECT Montecito Fire Payroll Taxes, 8/1/ , DEPOSITS 08/01/2018 JE Overtime adjustment, 7/16/ , /01/2018 MIC CALIFORNIA PUBLIC EMPLOYEES Employee retirement contribution, 7/16/ , RETIREMENT SYSTEM 08/01/2018 MIC CALIFORNIA PUBLIC EMPLOYEES Employee retirement contribution, 7/31/ , RETIREMENT SYSTEM 08/14/2018 CLM AFLAC Employee paid insurance, July , /16/2018 CLM MASSMUTUAL Employer/employee 457 plan contributions, 8/16/ , /16/2018 CLM MONTECITO FIREMENS ASSOC Employee association dues, 8/16/ , /16/2018 CLM MONTECITO FIREMENS ASSOC Employee paid disability insurance, 8/16/ , /16/2018 EFC STATE/FEDERAL TAXES & DIRECT Montecito Fire Payroll Dir Deposits, 8/16/ , DEPOSITS 08/16/2018 EFC STATE/FEDERAL TAXES & DIRECT Montecito Fire Payroll Taxes, 8/16/ , DEPOSITS 08/16/2018 MIC CALIFORNIA PUBLIC EMPLOYEES Employee retirement contribution, 8/16/ , RETIREMENT SYSTEM 08/21/2018 EFC WAGEWORKS INC Montecito Fire FSA plan pmts, 7/26-8/17/ /27/2018 EFC WAGEWORKS INC Montecito Fire FSA plan pmts, 8/18-8/28/ /31/2018 EFC STATE/FEDERAL TAXES & DIRECT Montecito Fire Payroll Dir Deposits, 8/31/ ,207.30

16 Cost Transactions From 7/1/2018 to 8/31/2018 Post On Document Vendor/Employee Name Description Hours Amount Line Item Account Overtime 08/01/2018 JE Overtime adjustment, 7/16/ , Total Overtime , Line Item Account Overtime - Reimbursable 08/01/2018 JE Overtime adjustment, 7/16/ , Total Overtime - Reimbursable , Line Item Account Overtime - Constant Staffing 08/01/2018 JE Overtime adjustment, 7/16/ , Total Overtime - Constant Staffing , FIN Pg. 16 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist DEPOSITS 08/31/2018 EFC STATE/FEDERAL TAXES & DIRECT DEPOSITS Montecito Fire Payroll Taxes, 8/31/ , Total Regular Salaries ,847, Line Item Account Retirement Contribution 07/23/2018 MIC CALIFORNIA PUBLIC EMPLOYEES RETIREMENT SYSTEM 07/23/2018 MIC CALIFORNIA PUBLIC EMPLOYEES RETIREMENT SYSTEM 07/23/2018 MIC CALIFORNIA PUBLIC EMPLOYEES RETIREMENT SYSTEM 08/01/2018 MIC CALIFORNIA PUBLIC EMPLOYEES RETIREMENT SYSTEM 08/01/2018 MIC CALIFORNIA PUBLIC EMPLOYEES RETIREMENT SYSTEM 08/16/2018 MIC CALIFORNIA PUBLIC EMPLOYEES RETIREMENT SYSTEM Annual accrued liability lump sum payment, Misc , Annual accrued liability lump sum payment, PEPRA S , Annual accrued liability lump sum payment, Safety , District retirement contributions, 7/16/ , District retirement contributions, 7/31/ , District retirement contributions, 8/16/ , Total Retirement Contribution ,219, Line Item Account FICA/Medicare 07/16/2018 EFC STATE/FEDERAL TAXES & DIRECT Montecito Fire Payroll SS/Medicare, 7/16/ , DEPOSITS 08/01/2018 EFC STATE/FEDERAL TAXES & DIRECT Montecito Fire Payroll SS/Medicare, 8/1/ , County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 2 of 13

17 Cost Transactions From 7/1/2018 to 8/31/2018 Post On Document Vendor/Employee Name Description Hours Amount County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 3 of 13 FIN Pg. 17 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist DEPOSITS 08/16/2018 EFC STATE/FEDERAL TAXES & DIRECT DEPOSITS 08/31/2018 EFC STATE/FEDERAL TAXES & DIRECT DEPOSITS Montecito Fire Payroll SS/Medicare, 8/16/ , Montecito Fire Payroll SS/Medicare, 8/31/ , Total FICA/Medicare , Line Item Account Health Insurance Contrib 07/01/2018 CLM CALIFORNIA PUBLIC EMPLOYEES Health Benefits, July , RETIREMENT SYSTEM 07/01/2018 CLM LINCOLN NATIONAL LIFE INS Life Insurance, July /01/2018 CLM DELTA DENTAL Dental insurance, July , /01/2018 MIC Vision Service Plan-CA Vision insurance - active, July , /01/2018 MIC Vision Service Plan-CA Vision insurance - retirees, July , /01/2018 CLM LINCOLN NATIONAL LIFE INS Life Insurance, August /01/2018 CLM CALIFORNIA PUBLIC EMPLOYEES Health Benefits, August , RETIREMENT SYSTEM 08/01/2018 CLM DELTA DENTAL Dental insurance, August , /01/2018 MIC Vision Service Plan-CA Vision insurance - active, August , /01/2018 MIC Vision Service Plan-CA Vision insurance - retirees, August , /24/2018 CLM CALIFORNIA PUBLIC EMPLOYEES Health Benefits, September , RETIREMENT SYSTEM 08/27/2018 CLM LINCOLN NATIONAL LIFE INS Life Insurance, September Total Health Insurance Contrib , Line Item Account Unemployment Ins Contribution 08/01/2018 EFC STATE/FEDERAL TAXES & DIRECT DEPOSITS 08/31/2018 EFC STATE/FEDERAL TAXES & DIRECT DEPOSITS Montecito Fire Payroll SUI Taxes, 8/1/ Montecito Fire Payroll SUI Taxes, 8/31/ Total Unemployment Ins Contribution Line Item Account Workers Compensation 07/01/2018 CLM SPECIAL DISTRICT RISK Workers' comp insurance premium, FY ,634.45

18 Cost Transactions From 7/1/2018 to 8/31/2018 Post On Document Vendor/Employee Name Description Hours Amount Line Item Account Clothing and Personal 07/24/2018 CLM SANTA BARBARA TROPHY Name badge: Juarez /14/2018 MIC ALLSTAR FIRE EQUIPMENT INC Fire hood /28/2018 CLM ALLSTAR FIRE EQUIPMENT INC FF helmet, brush helmet, wildland shroud Total Clothing and Personal County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 4 of 13 FIN Pg. 18 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist MANAGEMENT AUTHORITY Total Workers Compensation , Line Item Account Communications 07/01/2018 MIC TURN WIRELESS Redundant internet; Station /01/2018 MIC TURN WIRELESS Redundant internet; Station /02/2018 CLM SPRINT E92 Sim cards for MDC, 5/26-6/25/ /02/2018 MIC FRONTIER 209/ /02/2018 MIC FRONTIER 209/ /02/2018 MIC FRONTIER /02/2018 MIC FRONTIER /02/2018 MIC FRONTIER Circuit ID: 05/RTNB/ /02/2018 MIC FRONTIER Circuit ID: 05/RTNB/ /02/2018 MIC FRONTIER Circuit ID: 05/RTNB/ /02/2018 MIC FRONTIER Circuit ID: 05/RTNB/ /02/2018 MIC FRONTIER Circuit ID: 1I/RTNB/ /02/2018 MIC FRONTIER Circuit ID: 20/PLNB/ /05/2018 CLM NATIONWIDE POWER SOLUTIONS Ups replacement for AM , INC 07/09/2018 CLM IMPULSE INTERNET SERVICES Phone services, 7/25-8/24/ , /10/2018 CLM COX COMMUNICATIONS - BUSINESS CAD connectivity & Internet , /16/2018 CLM SATCOM GLOBAL INC Satellite phone charges /14/2018 MIC FRONTIER 209/ /14/2018 MIC FRONTIER 209/ /14/2018 MIC FRONTIER

19 Cost Transactions From 7/1/2018 to 8/31/2018 Post On Document Vendor/Employee Name Description Hours Amount 08/14/2018 MIC FRONTIER /14/2018 MIC FRONTIER Circuit ID: 05/RTNB/ /14/2018 MIC FRONTIER Circuit ID: 05/RTNB/ /14/2018 MIC FRONTIER Circuit ID: 05/RTNB/ /14/2018 MIC FRONTIER Circuit ID: 05/RTNB/ /14/2018 MIC FRONTIER Circuit ID: 1I/RTNB/ /14/2018 MIC FRONTIER Circuit ID: 20/PLNB/ /15/2018 CLM COX COMMUNICATIONS - BUSINESS CAD connectivity & Internet , /15/2018 CLM SATCOM GLOBAL INC Satellite phone charges /15/2018 CLM IMPULSE INTERNET SERVICES Phone services, 8/25-9/24/ , /15/2018 CLM VERIZON WIRELESS Wireless service, 6/14-7/13/ , /15/2018 CLM SPRINT E92 Sim cards for MDC, 6/26-7/25/ /15/2018 CLM ANDREW SEYBOLD INC Legal services for FCC for Valley Peak /22/2018 CLM VERIZON WIRELESS Wireless service, 7/14-8/13/ , /28/2018 MIC TURN WIRELESS Redundant internet Station 1: August /28/2018 MIC TURN WIRELESS Redundant internet Station 1: September /28/2018 MIC TURN WIRELESS Redundant internet Station 2: August /28/2018 MIC TURN WIRELESS Redundant internet Station 2: September Total Communications , County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 5 of 13 FIN Pg. 19 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist Line Item Account Household Supplies 07/02/2018 MIC MISSION UNIFORM SERVICE INC Shop towels, Sta /02/2018 MIC MISSION UNIFORM SERVICE INC Shop towels, Sta /05/2018 CLM Montecito Village Hardware Drano /09/2018 CLM VERITIV OPERATING COMPANY Household supplies /09/2018 MIC READY REFRESH BY NESTLE Bottled water, Sta /09/2018 MIC READY REFRESH BY NESTLE Bottled water, Sta /10/2018 MIC MARBORG INDUSTRIES Refuse disposal, Sta /10/2018 MIC MARBORG INDUSTRIES Refuse disposal, Sta /14/2018 MIC MISSION UNIFORM SERVICE INC Shop towels, Sta

20 Cost Transactions From 7/1/2018 to 8/31/2018 Post On Document Vendor/Employee Name Description Hours Amount 08/14/2018 MIC MISSION UNIFORM SERVICE INC Shop towels, Sta /15/2018 MIC READY REFRESH BY NESTLE Bottled water, Sta /15/2018 MIC READY REFRESH BY NESTLE Bottled water, Sta /22/2018 CLM MARBORG INDUSTRIES Refuse disposal, Sta /22/2018 MIC VERITIV OPERATING COMPANY Household supplies Total Household Supplies , County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 6 of 13 FIN Pg. 20 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist Line Item Account Insurance 08/10/2018 CLM FIRE AGENCIES INSURANCE RISK AUTHORITY Liability insurance: July 1, July 1, , Total Insurance , Line Item Account Equipment Maintenance 07/05/2018 CLM UNITED RENTALS NORTHWEST Generator rental-6/14/18-7/12/ , /12/2018 AUT - WCSTALE ARACELI GIL PETTY CASH CANCEL WARRANT - VOIDED AFTER 6 MONTHS CUSTODIAN 07/24/2018 CLM RUGGIERO PLUMBING Cleaning kitchen drain, Station /24/2018 MIC HAYWARD LUMBER COMPANY SB Cardboard/tape for kitchen: pancake breakfast /01/2018 CLM JOY EQUIPMENT PROTECTION Fire extinguishers (2), Sta /03/2018 CLM ARACELI GIL PETTY CASH Petty cash - Paint for shop and grinding disks CUSTODIAN 08/14/2018 CLM UNITED RENTALS NORTHWEST Generator rental: 7/12/18-8/9/ , /14/2018 MIC SAFETY KLEEN CORP Shop parts washer service: Station /14/2018 MIC SAFETY KLEEN CORP Shop parts washer service: Station /14/2018 MIC ALLSTAR FIRE EQUIPMENT INC 5 Fire attack hose , /15/2018 CLM JOHNSON EQUIPMENT CO Radio: , /22/2018 CLM L N CURTIS & SONS Ladder feet /22/2018 CLM JOHNSON EQUIPMENT CO Parts to install mobile radio: P /22/2018 CLM JOY EQUIPMENT PROTECTION 13 new extinguishers/annual inspection sta 1 & , /28/2018 CLM GARET BLAKE G. Blake: Restock batteries Total Equipment Maintenance ,698.62

21 Cost Transactions From 7/1/2018 to 8/31/2018 Post On Document Vendor/Employee Name Description Hours Amount Line Item Account Fire Defense Zone 08/28/2018 CLM FIRESAFE SOLUTIONS Roadside weed abatement: various neighborhoods , Total Fire Defense Zone , Line Item Account Audit and Accounting Fees 08/22/2018 JE FIN quarterly billing Q1, FY , Total Audit and Accounting Fees , Line Item Account Instruments & Equip. < $ /15/2018 CLM VERIZON WIRELESS 3 ipads , Total Instruments & Equip. < $ , County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 7 of 13 FIN Pg. 21 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist Line Item Account Structure & Ground Maintenance 07/03/2018 CLM Peyton Scapes Landscape maintenance/mulch /15/2018 CLM ANCHOR AIR SYSTEMS AC maintenance: Station 1 & Station /15/2018 MIC O'CONNOR PEST CONTROL-SB ACCTS 08/15/2018 MIC O'CONNOR PEST CONTROL-SB ACCTS Quarterly pest control maint., Sta Quarterly pest control maint., Sta Total Structure & Ground Maintenance , Line Item Account Equipment Maintenance 07/05/2018 CLM CARQUEST AUTO PARTS R91 parts, E391 parts, shop supplies /05/2018 CLM Kimball Midwest Corp Parts for P91 & P /05/2018 CLM SOUTH COAST EMERGENCY Parts for E VEHICLE SERVICE 07/05/2018 CLM Montecito Village Hardware hardware/paint for Patrols 91 & /09/2018 CLM WATTCO EQUIPMENT INC Rt front warning light bezel: E /10/2018 CLM VELOCITY TRUCK CENTER Cooling system hoses/clamps: E VENTURA COUNTY 07/16/2018 CLM FREEDOM SIGNS Truck lettering on U91, U92, P /17/2018 MIC VELOCITY TRUCK CENTER VENTURA COUNTY E91 air dryer outlet check valve

22 Cost Transactions From 7/1/2018 to 8/31/2018 County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 8 of 13 FIN Pg. 22 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist Post On Document Vendor/Employee Name Description Hours Amount 07/17/2018 MIC VELOCITY TRUCK CENTER E91 brake parts VENTURA COUNTY 07/17/2018 MIC VELOCITY TRUCK CENTER E91 exhaust flex VENTURA COUNTY 07/17/2018 MIC VELOCITY TRUCK CENTER E92 cooling system parts VENTURA COUNTY 07/17/2018 MIC SOUTH COAST EMERGENCY E391 foam tank vent VEHICLE SERVICE 07/17/2018 MIC SOUTH COAST EMERGENCY E92 thermostat VEHICLE SERVICE 07/24/2018 CLM INTERSTATE BATTERIES OF SIERRA 2 batteries for P MADRE 07/24/2018 MIC PERRY FORD LINCOLN MAZDA Oil/filters Medic /24/2018 MIC PERRY FORD LINCOLN MAZDA Oil/filters; Squad 91, P91, P /31/2018 DJE CalOES Reimb: Labor and parts for OES , /14/2018 CLM HUGO'S AUTO DETAILING Car wash service, July /14/2018 CLM HUGO'S AUTO DETAILING Full service detail: /14/2018 CLM AMSOIL INC Oil for vehicle maintenance /15/2018 CLM SOUTH COAST EMERGENCY E-92 Sensor repair , VEHICLE SERVICE 08/15/2018 CLM FREEDOM SIGNS Lettering on E-691 & E /22/2018 CLM BUNNIN Transmission filter & gasket: P /22/2018 CLM VELOCITY TRUCK CENTER Shop parts: E91, E VENTURA COUNTY 08/22/2018 CLM Kimball Midwest Corp Clamps for lights: Squad /22/2018 CLM PERRY FORD LINCOLN MAZDA Shop parts for 691, 692 and squad /24/2018 CLM CARQUEST AUTO PARTS Shop supplies, repair parts , /28/2018 CLM IRON HORSE AUTO BODY OF SANTA 2015 Chevy: Repair body damage from debris flow , BARBARA 08/28/2018 CLM VILLAGE AUTOMOTIVE REPAIR INC 2015 Chevy: Mount & balance 4 new tires /31/2018 CLM VILLAGE AUTOMOTIVE REPAIR INC 2017 Chevy: Mount & balance 4 new tires Total Equipment Maintenance ,681.20

23 Cost Transactions From 7/1/2018 to 8/31/2018 Post On Document Vendor/Employee Name Description Hours Amount Line Item Account Medical, Dental and Lab 07/05/2018 CLM Life Assist Inc Patient medical supplies /10/2018 CLM BOUND TREE MEDICAL Patient medical supplies /16/2018 CLM AIRGAS WEST Oxygen refills /22/2018 CLM AIRGAS WEST Oxygen refills /22/2018 CLM Life Assist Inc Patient medical supplies , /24/2018 CLM ARROW INTERNATIONAL Patient medical supplies , Total Medical, Dental and Lab , County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 9 of 13 FIN Pg. 23 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist Line Item Account Memberships 07/16/2018 CLM SANTA BARBARA COUNTY FIRE SB Fire Safe Council: Montecito Fire, FY SAFE COUNCIL 07/24/2018 CLM Coastal Housing Partnership Coastal Housing membership: Montecito Fire, , /22/2018 CLM FDAC FIRE ASSOCIATIONS OF CALIF Membership dues /24/2018 CLM SANTA BARBARA CO FIRE CHIEF ASSOC Annual membership dues: FY Total Memberships , Line Item Account Office Expense 07/02/2018 CLM STAPLES BUSINESS CREDIT Office supplies /24/2018 CLM SANTA BARBARA TROPHY Name plate: Nahas /14/2018 CLM STAPLES BUSINESS CREDIT Office supplies /14/2018 CLM STREAMLINE OFFICE SOLUTIONS Office copier usage fee, 6/30/18-7/29/ INC 08/22/2018 CLM The UPS Store Shipping charges: 5/3/18 & 6/15/ Total Office Expense , Line Item Account Professional & Special Service 07/01/2018 AUT - EACRvsl US BANK CORPORATE PAYMENT Annual report printing costs , SYSTEM 07/02/2018 CLM INFORMACO EMEND BILLING IT support, July , SERVICE 07/03/2018 CLM JDL Mapping Mapping services, June

24 Cost Transactions From 7/1/2018 to 8/31/2018 County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 10 of 13 FIN Pg. 24 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist Post On Document Vendor/Employee Name Description Hours Amount 07/12/2018 AUT - WCSTALE ARACELI GIL PETTY CASH CANCEL WARRANT - VOIDED AFTER 6 MONTHS CUSTODIAN 07/16/2018 CLM JOHN BADARACCO Radio programming at Station /16/2018 CLM PRICE POSTEL & PARMA Legal services, June , /26/2018 CLM SEVILLA PHOTOGRAPHY Photography services /31/2018 AUT - SUTAXJE SUTAX JE - July /03/2018 CLM ARACELI GIL PETTY CASH Petty cash - LiveScan fees CUSTODIAN 08/10/2018 CLM JAMES GRISWOLD EMT Instruction: Module II , /14/2018 CLM INFORMACO EMEND BILLING IT support, August , SERVICE 08/14/2018 CLM JOHN BADARACCO RAWS Maintenance /14/2018 CLM GEO ELEMENTS LLC Thomas Fire Aftermath/CWPP Amendment , /15/2018 CLM SANSUM CLINIC, OCCUPATIONAL Employee testing (39) , MEDICINE 08/15/2018 CLM CENTRAL COAST INFORMATION Cultural resource survey proposed project sites CENTER 08/27/2018 CLM PRICE POSTEL & PARMA Legal services, July , Total Professional & Special Service , Line Item Account ADP Payroll Fees 07/06/2018 EFC ADP INC ADP fees, 6/30/ /20/2018 EFC ADP INC ADP fees, 7/15/ /10/2018 EFC ADP INC ADP fees, 7/31/ /24/2018 EFC ADP INC ADP fees, 8/24/ Total ADP Payroll Fees , Line Item Account Contractual Services 07/01/2018 AUT - EACRvsl SB County Sheriff Dept Tri-Tech annual maintenance, 4/1-6/30/ , /01/2018 CLM RON TURLEY ASSOCIATES INC Fleet software maintenance: FY /01/2018 CLM AMERAVANT Website hosting fee, 7/1-12/31/ /01/2018 JE Tri-Tech CAD maintenance: 4/1/18-3/31/ ,056.58

25 Cost Transactions From 7/1/2018 to 8/31/2018 Line Item Account Publications & Legal Notices 08/15/2018 CLM SANTA BARBARA NEWS PRESS Public notice: Preliminary budget Total Publications & Legal Notices Line Item Account Special Departmental Expense 07/20/2018 CLM CARLOS LOMELI Employee Recoginition Shift Dinners , /31/2018 JE MFPD share of LAFCO's Budget , /22/2018 CLM ENTENMANN ROVIN CO Badge for new firefighter, Total Special Departmental Expense , County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 11 of 13 FIN Pg. 25 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist Post On Document Vendor/Employee Name Description Hours Amount 07/12/2018 AUT - WCSTALE ARACELI GIL PETTY CASH CANCEL WARRANT - VOIDED AFTER 6 MONTHS CUSTODIAN 07/30/2018 CLM TRITECH SOFTWARE SYSTEMS TriTech MDC licenses/maintenance - deposit , /03/2018 CLM ARACELI GIL PETTY CASH Petty cash - Adobe PDF Pack App (914) CUSTODIAN 08/22/2018 CLM GOVERNMENTJOBS.COM Neo Gov annual license fee, 9/15/18-9/14/ , Total Contractual Services , Line Item Account Special Projects 07/01/2018 AUT - EACRvsl US BANK CORPORATE PAYMENT Public education supplies: helmets/stickers , SYSTEM 07/24/2018 CLM CREATIVE PRODUCT SOURCE INC Public education supplies: Stickers (500) /31/2018 AUT - SUTAXJE SUTAX JE - July Total Special Projects , Line Item Account Transportation and Travel 07/12/2018 AUT - WCSTALE ARACELI GIL PETTY CASH CANCEL WARRANT - VOIDED AFTER 6 MONTHS CUSTODIAN 08/03/2018 CLM ARACELI GIL PETTY CASH Petty cash - Refreshments for HazMat meeting CUSTODIAN 08/28/2018 CLM Alex Broumand A. Broumand Reimb: Carr fire; meals hardware, toll Total Transportation and Travel

26 Cost Transactions From 7/1/2018 to 8/31/2018 Post On Document Vendor/Employee Name Description Hours Amount County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 12 of 13 FIN Pg. 26 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist Line Item Account Gasoline-Oil-Fuel 07/01/2018 JE Reverse A/R accrual for MWD outstanding invoice , /10/2018 CLM VILLAGE FUEL PARTNERS LP Gasoline charges, June , /10/2018 CLM McCormix Corporation Diesel fuel, 7/5/ , /12/2018 AUT - WCSTALE ARACELI GIL PETTY CASH CANCEL WARRANT - VOIDED AFTER 6 MONTHS CUSTODIAN 07/24/2018 CLM McCormix Corporation Diesel fuel,7/18/ , /31/2018 DJE MWD Reimb: Diesel fuel usage 6/20/18, accrued FY , /03/2018 CLM ARACELI GIL PETTY CASH Petty cash - Fuel reimb. for fire assignments CUSTODIAN 08/15/2018 CLM McCormix Corporation Diesel fuel, 8/2/ , /15/2018 CLM VILLAGE FUEL PARTNERS LP Gasoline charges, July , /22/2018 CLM McCormix Corporation Diesel fuel 8/16/ , /28/2018 CLM Alex Broumand A. Broumand Reimb: Carr fire fuel Total Gasoline-Oil-Fuel , Line Item Account Training 07/12/2018 AUT - WCSTALE ARACELI GIL PETTY CASH CANCEL WARRANT - VOIDED AFTER 6 MONTHS CUSTODIAN 07/16/2018 CLM EMERGENCY MEDICAL SERVICES EMT Certification (1) AUTHORITY (EMSA) 07/19/2018 CLM VENTURA COUNTY FIRE Confined space rescue tech course: R. McCracken PROTECTION DISTRICT 07/20/2018 CLM BRANDON BENNEWATE B. Bennewate Reimb: Trauma Symposium /23/2018 CLM SHAUN P DAVIS S. Davis Reimb: Academy mileage , /24/2018 CLM RYLAND MCCRACKEN R. McCracken Reimb: SBCH Trauma Symposium /03/2018 CLM ARACELI GIL PETTY CASH Petty cash - A. Rupp: Pediatric Trauma Conf miles CUSTODIAN 08/03/2018 CLM ARACELI GIL PETTY CASH Petty cash - D. Arnold: Lumber for training CUSTODIAN 08/03/2018 CLM ARACELI GIL PETTY CASH Petty cash - N. Eubank: CPR Certification CUSTODIAN 08/15/2018 CLM SHAUN P DAVIS S. Davis Reimb: Chief Officer 3C

27 Cost Transactions From 7/1/2018 to 8/31/2018 Post On Document Vendor/Employee Name Description Hours Amount Total Training , Line Item Account Utilities 07/09/2018 MIC MONTECITO WATER DISTRICT Water service, Sta /09/2018 MIC MONTECITO WATER DISTRICT Water service, Sta /16/2018 CLM SOUTHERN CALIFORNIA EDISON Electricity service, Sta. 1 & , /16/2018 MIC THE GAS COMPANY Gas service, Sta. 1-07/03/ /16/2018 MIC THE GAS COMPANY Gas service, Sta. 2-07/03/ /14/2018 MIC MONTECITO WATER DISTRICT Water service, Sta /14/2018 MIC MONTECITO WATER DISTRICT Water service, Sta /15/2018 CLM SOUTHERN CALIFORNIA EDISON Electricity service, Sta. 1 & , /15/2018 MIC THE GAS COMPANY Gas service, Sta. 1-7/3/18-8/1/ /15/2018 MIC THE GAS COMPANY Gas service, Sta. 2-7/3/18-8/2/ Total Utilities , Total Montecito Fire Protection Dist ,310, County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 13 of 13 FIN Pg. 27 Selection Criteria: Fund = 3650, 3652, 3653 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund Fund Montecito Fire Protection Dist

28 FIN Pg. 28

29 Financial Trend As of: 8/31/2018 Accounting Period: CLOSED County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 1 of 4 FIN Pg. 29 Selection Criteria: Fund = 3650 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund; Columns = 3yr Fund Montecito Fire Protection Dist Line Item Account 8/31/2016 Year-To-Date 8/31/2017 Year-To-Date 8/31/2018 Year-To-Date Revenues Taxes Property Tax-Current Secured Property Tax-Unitary PT PY Corr/Escapes Secured Property Tax-Current Unsecd Property Tax-Prior Secured Property Tax-Prior Unsecured Supplemental Pty Tax-Current Taxes Use of Money and Property Interest Income Unrealized Gain/Loss Invstmnts Other Rental of Bldgs and Land Use of Money and Property Intergovernmental Revenue-State State-Emergency Assistance , Homeowners Property Tax Relief Intergovernmental Revenue-State , Intergovernmental Revenue-Federal Federal Emergency Assistance Intergovernmental Revenue-Federal Charges for Services Reimb for District Services , Charges for Services ,981.00

30 Financial Trend As of: 8/31/2018 Accounting Period: CLOSED County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 2 of 4 FIN Pg. 30 Selection Criteria: Fund = 3650 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund; Columns = 3yr Fund Montecito Fire Protection Dist Line Item Account 8/31/2016 Year-To-Date 8/31/2017 Year-To-Date 8/31/2018 Year-To-Date Miscellaneous Revenue Other-Donations Other Miscellaneous Revenue , Expenditures Miscellaneous Revenue , Revenues , Salaries and Employee Benefits Regular Salaries 899, , ,847, Overtime 8, , , Overtime - Reimbursable 218, , , Overtime - Constant Staffing 67, , , Retirement Contribution 844, ,007, ,219, Supp Retirement Contribution FICA/Medicare 16, , , Health Insurance Contrib 379, , , Unemployment Ins Contribution Workers Compensation 523, , , Salaries and Employee Benefits 2,959, ,309, ,107, Services and Supplies Clothing and Personal 36, , Communications 11, , , Food Household Supplies 4, , , Insurance 25, , , Equipment Maintenance 1, , , Structure & Ground Maintenance 1, , ,618.52

31 Financial Trend As of: 8/31/2018 Accounting Period: CLOSED County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 3 of 4 FIN Pg. 31 Selection Criteria: Fund = 3650 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund; Columns = 3yr Fund Montecito Fire Protection Dist Line Item Account 8/31/2016 Year-To-Date 8/31/2017 Year-To-Date 8/31/2018 Year-To-Date Fire Defense Zone 8, , , Consulting & Mgmt Fees Audit and Accounting Fees 3, , Instruments & Equip. < $ , , Equipment Maintenance 11, , , Medical, Dental and Lab 5, , , Memberships 1, , Office Expense 1, , , Professional & Special Service 27, , , ADP Payroll Fees , Contractual Services 21, , , Publications & Legal Notices 2, , Administrative Expense Rents/Leases-Structure Small Tools & Instruments 2, Special Departmental Expense 11, , , Special Projects , Transportation and Travel 2, , Gasoline-Oil-Fuel 3, , , Training 4, , Utilities 6, , , Services and Supplies 198, , , Capital Assets Equipment , Capital Assets , Expenditures 3,158, ,499, ,310,199.49

32 Financial Trend As of: 8/31/2018 Accounting Period: CLOSED County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 4 of 4 FIN Pg. 32 Selection Criteria: Fund = 3650 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund; Columns = 3yr Fund Montecito Fire Protection Dist Line Item Account 8/31/2016 Year-To-Date 8/31/2017 Year-To-Date 8/31/2018 Year-To-Date Other Financing Sources & Uses Other Financing Uses Oper Trf (Out) 406, , Changes to Fund Balances Other Financing Uses 406, , Other Financing Sources & Uses -406, , Decrease to Restricted Unrealized Gains Decrease to Restricted Changes to Fund Balances Montecito Fire Protection Dist -3,564, ,648, ,310, Net Financial Impact -3,564, ,648, ,310,199.26

33 Expenditure Trend As of: 8/31/2018 Accounting Period: CLOSED 8/31/2018 Month-To-Date FIN Pg. 33 Selection Criteria: Fund = 3650 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund; Columns = 6mo, MTD Fund Montecito Fire Protection Dist Line Item Account 3/31/2018 Month-To-Date 4/30/2018 Month-To-Date 5/31/2018 Month-To-Date 6/30/2018 Month-To-Date 7/31/2018 Month-To-Date Expenditures Salaries and Employee Benefits Regular Salaries 1,036, , , , , ,388, Overtime , , , Overtime - Reimbursable , , , Overtime - Constant Staffing , , , Retirement Contribution 110, , , , ,049, , Supp Retirement Contribution FICA/Medicare 15, , , , , , Health Insurance Contrib 148, , , , , , Unemployment Ins Contribution Workers Compensation , Total Salaries and Employee Benefits 1,310, , , ,437, ,078, ,028, Services and Supplies Clothing and Personal 45, , Communications 16, , , , , , Food 9, , , , Household Supplies 1, , , , , , Insurance , Equipment Maintenance 17, , , , , , Structure & Ground Maintenance 1, , , Fire Defense Zone 1, , , Consulting & Mgmt Fees Audit and Accounting Fees 3, , , Instruments & Equip. < $5000 2, , , Equipment Maintenance 4, , , , , , Medical, Dental and Lab 3, , , , Memberships , County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 1 of 3

34 Expenditure Trend As of: 8/31/2018 Accounting Period: CLOSED Office Expense 3, , , , Professional & Special Service 13, , , , , , ADP Payroll Fees 1, Contractual Services , , , Publications & Legal Notices Administrative Expense , Rents/Leases-Structure Small Tools & Instruments , Special Departmental Expense 2, , , , Special Projects , , Transportation and Travel 3, , , Gasoline-Oil-Fuel 7, , , , , , Training 5, , , , , , Utilities 3, , , , , , Total Services and Supplies 150, , , , , , Capital Assets Equipment 20, , Total Capital Assets 20, , Total Expenditures 1,481, , ,090, ,722, ,155, ,155, County of Santa Barbara, FIN Last Updated: 9/11/2018 5:35 AM Page 2 of 3 FIN Pg. 34 Selection Criteria: Fund = 3650 Layout Options: Summarized By = Fund, LineItemAccount; Page Break At = Fund; Columns = 6mo, MTD Fund Montecito Fire Protection Dist Line Item Account 3/31/2018 Month-To-Date 4/30/2018 Month-To-Date 5/31/2018 Month-To-Date 6/30/2018 Month-To-Date 7/31/2018 Month-To-Date 8/31/2018 Month-To-Date Other Financing Sources & Uses Other Financing Uses Oper Trf (Out) , Total Other Financing Uses , Total Other Financing Sources & Uses ,