MUIR BEACH COMMUNITY: SERVICES DISTRICT 19 Seacape Drive Muir Beach, CA94965 4153839969 www.muirbeachesd.com  AGENDA  Regular Meeting of the Board of Directors  Wednesday,July 24, 2024 7:00P PM Meeting held by Teleconference Agenda will be emailed and posted Zoom invitation will be emailed  MEETINGS. BYZOOM: Gov. Code section. 54953(b provides that local agencies such as the Muir Beach Community Services District may holdi its meetings using teleconferencing services, such as Zoom ifcertain conditions are complied with, all ofv which have been met by the MBCSD. As such, the District wille email Zoom invitations to all residents and other members of the public asking to) participate in the meetings, which will also include a dial-in option using your telephone. Please participate from your own locations/omes, however, ifneeded (and as required by the code), you may, participate from the homes oft the members oft the Board of Directors, being 240 Pacific Way, 1821 Shoreline Hwy, 40 Sunset Way, 209 TIMING OF AGENDA ITEMS: The Board attempts to hear all items in order as stated on the agenda, however it reserves the right to take items out of the order listed at any time during the course of the meeting. Thej following items willl be considered, and any item can be discussed, acted upon, or approved during the course of the meeting. SPECIALNEEDS: In compliance with the Americans with. Disabilities. Act, ifo you need special assistance toj participate in this meeting, please contact the District Manager at 415-388-7804. Notification 48 hours prior to the meeting will enable  Sunset Way, and 23 Starbuck. Drive where the meeting agenda will be available.  the District to make reasonable arrangements to ensure, participation in the meeting.  7:00 pm Item 1: Call to Order  Board: Leighton Hills (Board President), Christine Murray (Board Vice-President), Steven Shaffer (Director), Staff: Mary Halley (District Manager), Chris Gove (Fire Chief), Ernst Karel (Meeting Secretary)  David Taylor (Director), and Nikola Tede (Director)  Item 2: Approval of Agenda  The following item or items were not included in this agenda, along with the reasony for not being included. Pursuant toi the Bylaws of the Muir Beach Community Services District, the Board of Directors may now by motion require that the item or items be added back to this meeting 's agenda. Should the item or items require research or preparation by staff or by member(s) oft the Board of Directors in order to be properly heard, the item or items may be deferred to a subsequent meeting. The motion to approve this agenda may be  without change or may be to re-include any item or items listed below.  Item(s) not included in this agenda: None Item 3: Consent Calendar  All items on the Consent Calendar are considered. to be either routine or non-comtroversia and will be enacted by a single blanket action of the Board. Upon request from a Board member or any member of the public, individual items may be removed from the Consent Calendar in which case they will be discussed in the meeting  (under. Items. Removedj from the Consent Calendar).  MBCSD. Agenda 7-24-2024  Board Packet Page 1    A. Approval of Quarterly Financial Reports dated 6/30/24. (See attached) B. Approval ofl Draft Minutes from Regular Board Meeting on 5/22/24. (See attached)  Item 4: Items Removed from Consent Calendar  Items moved from the Consent Calendar to the Regular Agenda, if any.  Item 5: Fire Department Report  Fire Chief Chris Gove will givel his report including MBVFD BBQ and new Firehouse update. (See attached)  Item 6: District Cybersecurity Christine Murray/Leighton Hills  Cybersecurity Ad hoc subcommittee to provide al brief progress report on this continuing research] project.  Item 7: District Manager Report - Mary Halley  District Manager Mary Halley will present briefl highlights from her DM report. (See attached)  Item 8: FY24-25 Final Draft-Budget Approval  Thej proposed FY24-25 Final Draft-Budget will bej presented by the District Manager for any further discussion  and final approval. (See attached FY24-25 Final. Draft-Budget)  Item 9:1 Public Open Time Please note:  1.7 Topics should be within the jurisdiction of the CSD (Water, Roads, Fire Protection, & Recreation). 3. The Board and staff may only briefly respond to statements and questions (i.e. thel legal requirement fori items not posted on an agenda which otherwise informs community members that at topic is up for discussion  2. The topic should not be elsewhere on the agenda.  and/ora action.)  4. Public comments are limited to 3 minutes per speaker, unless waived by the Board. 5.7 The period for public open time is limited to 10 minutes, unless waived by thel Board.  Item 10: Recognitions & Board Member Items  Board member recognitions and pending events of interest to the community.  Item 11: Next Meeting Date and Adjournment Next Board Meeting Date: Wednesday, September 25, 2024  MBCSD Agenda 7-24-2024  Board Packet Page 2    Muir Beach Community Services District  Balance Sheet As of June 30, 2024  Accrual Basis  Jun 30,24  ASSETS Current Assets Checking/Savings Tric Checking Tric Fire Tric Lower Tank Reserve Tric Pipes & Equip Reserve TriC Measure A Tric General Fund Tric Water Total Tric Checking Tric MMF- General Fund Total Checking/Savings Other Current Assets Due from' Water Ops to Gen'lFd Undeposited Funds Total Other Current Assets Accounts Receivable Receivables Total Accounts Receivable Total Current Assets Fixed Assets Other Fixed Assets Road Improvements Land Buildings Playground Upgrades Equipment Land Fire Station Equipment- Fire Trucks Buildings Fire Station Furniture & Fixtures- CC Electric Gate Shed Roof Accumulated Depreciation Total Other Fixed Assets Water System Assets 100-Year Equipment Post 2008 Historic Water System Equipment 40-Year Equipment Post 2008 Mains and' Valves (historic) Other Water System. Assets 10-Year Equipment Post 2008 15-Year Equipment Post 2008 Wells (historic) 20-Year Equipment Post 2008 Equipt and Controls (historic) 5-Year Equipment Post 2008 Accumulated Depreciation Total Water System Assets  870,129 193,334 98,732 (24,383) (80,561) (81,654)  975,597 201,722 1,177,320 81,654 2,716 84,370 5,103 5,103 1,266,793  1,336,973 755,573 615,666 174,189 153,535 147,918 103,871 93,964 10,467 6,967 3,688 (1,347,578) 2,055,233 652,370 546,323 354,261 60,939 54,217 52,206 44,944 21,620 7,312 6,973 4,084 (804,926) 1,000,324  Board Packet Page 3    Muir Beach Community Services District  Balance Sheet As of June 30, 2024  Accrual Basis  Jun 30,24  Total Fixed Assets TOTAL ASSETS LIABILITIES & EQUITY Liabilities Current Liabilities Other Current Liabilities Due to Gen'l Fd from Water Ops Total Other Current Liabilities Credit Cards Credit Card Total Credit Cards Accounts Payable Accounts Payable Total Accounts Payable Total Current Liabilities Total Liabilities Equity Retained Earnings Net Income Total Equity TOTAL LIABILITIES & EQUITY  3,055,557 4,322,350  81,654 81,654 1,554 1,554 1,482 1,482 84,689 84,689 3,586,020 651,641 4,237,661 4,322,350  Board Packet Page 4    4:30PM 07/09/24 Accrual Basis  Muir Beach Community Services District  Profit & Loss - Excluding Water (Operations, WCI)  June 2024  Jun: 24 40,780 5,772 5,772 1,722 48,274 8,400 2,500 250 250 3 59,427 32,202 5,941 5,013 770 142 11,866 2,500 792 52 3,344 1,750 400 2,150 1,766 1,025 723 720 640 313 313 272 91 38 7 136 21 5 (2,165) 53,018  Income  Combined Tax Revenues Measure W( (TOT) Rev-Fire Property Tax Revenues Property Tax Revenues Total Property Tax Revenues $200 Parcel Tax for Fire Total Combined Tax Revenues West Marin Fund Grants Lease Income Recreational Activities Income Rental Income Total Recreational Activities Income Interest Income Total Income Expense Grant Spending Payroll Expenses Workers' Compensation Insurance Wages Employer Payroll Taxes Payroll Service Total Payroll Expenses Fire Dept Expenses Fire Chief Stipend Equipment & Tools Phone, Radio Link for Bolinas Total Fire Dept Expenses Community Classes & Functions Community Center Functions Rental Expense Total Community Classes & Functions Meeting Expense Health Insurance Bookkeeping Grounds MaintenancelSardening Supplies (non-water) Receipts Outstanding CG Receipts Outstanding Total Receipts Outstanding Office and Postage Utilities Electric Refuse Service Telephone Total Utilities Other Operating Expenses Website Hosting & Maintenance Repairs & Maint (non-water) Total Expense  Page 1  Board Packet Page 5    4:30PM 07/09/24 Accrual Basis  Muir Beach Community Services District  Profit & Loss - Excluding Water (Operations, WCI)  June 2024  Jun: 24  Net Income  6,409  Page 2  Board Packet Page 6    4:31 PM 07/09/24 Accrual Basis  Muir Beach Community Services District Profit & Loss - Water Operations,WCI)  June 2024  Jun 24  Income Expense Payroll Expenses Wages Workers' Compensation Insurance Total Payroll Expenses Utilities Electric Telephone Total Utilities Water Enterprise Water Expense & Repairs Water Treatment Water Testing Total Water Enterprise Bookkeeping Bank Fees & Credit Card Fees Total Expense Net Income  0  5,056 1,876 6,932 1,413 21 1,434 673 266 133 1,072 170 169 9,777 (9,777)  Page 1  Board Packet Page 7    4:31 PM 07/09/24 Accrual Basis  Muir Beach Community Services District Expenditures excl Payroll & Cap Assets  June 2024  Date Bank Fees & Credit Card Fees 06/03/2024 Intuit Pymt Soln Tran Fee 06/14/2024 Intuit Pymt Soln Tran Fee 06/03/2024 Total Bank Fees & Credit Card Fees Bookkeeping 06/24/2024 Mullin, Sharon 06/24/2024 Mullin, Sharon Total Bookkeeping Fire Dept Expenses Equipment & Tools 06/14/2024 Golden State Lumber Total Equipment & Tools Phone, Radio Link for Bolinas 06/11/2024 CalNet Total Phone, Radiol Link for Bolinas Total Fire Dept Expenses Health Insurance 06/14/2024 CALPERS Total Health Insurance Office and Postage 06/11/2024 USPS Total Office and Postage Other Operating Expenses 06/24/2024 Mullin, Sharon Total Other Operating Expenses Payroll Expenses Workers' Compensation Insurance 06/05/2024 SDRMA 06/05/2024 SDRMA 06/05/2024 SDRMA 06/05/2024 SDRMA 06/05/2024 SDRMA Totall Workers' Compensation Insurance Total Payroll Expenses Repairs & Maint (non-water) 06/06/2024 Think Clean Cleaners 06/01/2024 PAUL, Garrett 06/05/2024 Alcala, Jose-v Total Repairs & Maint (non-water) Supplies (non-water) 06/05/2024 Alcala, Jose- -V 06/05/2024 Alcala, Jose- -V 06/28/2024 Goodman Building Supply Total Supplies (non-water) Utilities Electric  Name  Memo  Amount 77 72 20 169 723 170 893 792 792 52 52 844 1,025 1,025 272 272 21 21 156 1,896 3,283 606 1,876 7,817 7,817 65 -2,300 70 -2,165 70 540 30 640 8 62 29 Page 1  Batch Fee ID--51434008825 Bookkeepinglwater billing Bookkeepingwater billing  tools fori fire truck  Phone @ fire barn; 415: 380-9627  Halley Stamps Parking & tolls  Board members DM Fire Rec Water  Cleaning towels, table cloths Pacific Way paving repairs $9,200 to be paidi in. : repairs stop sign on Sunset Way & Hwy1 address sign at 3000 Frank Valley Road Firewood purchase and stocking supplies  06/16/2024 SMITH, Brent (1104) 06/25/2024 PG&E at Comm Ctr 019-6 06/25/2024 PG&E Firehouse 6226-2  Creditf for electricity usage Electric- Community Center (Net of Solar) Electric Firehouse  Board Packet Page 8    4:31PM 07/09/24 Accrual Basis  Muir Beach Community Services District Expenditures excl Payroll & Cap Assets  June 2024  Date 06/25/2024 PG&E Pumping from' Wells 745-7 Total Electric Refuse Service 06/07/2024 United Site Services, Inc. Total Refuse Service Telephone 06/01/2024 Ooma 06/04/2024 Ooma 06/17/2024 Ooma 06/29/2024 Ooma Total Telephone Total Utilities Water Enterprise Water Expense & Repairs 06/06/2024 Eleazar Ortega 06/06/2024 Amazon.com 06/27/2024 Blank, Stephanie Total Water Expense & Repairs Water Testing 06/03/2024 Public Health Laboratory Total Water Testing Water Treatment 06/21/2024 Herb's Pool Service Total Water Treatment Total Water Enterprise TOTAL  Name  Memo  Amount 357 1,047 1,504 38 38 7 7 7 7 29 1,570 180 38 455 673 133 133 266 266 1,072 12,158  06/25/2024 PG&E Pumping at Lower Tank 623-9 Electric- Pumping from Lower Tank to Upper Ta...  Pumping  Portable restroom Volleyball court  Telephone Telephone Telephone Telephone  grounds/garden maintenance Small water system parts, supplies Watert team mileage for FY23-24 Water testing; acct. 733 Chlorine  Page 2  Board Packet Page 9    Board Packet Page 10    Muir Beach Community Services District: Budget VS. Actual- year-to-date General- Revenue and Expenses Apportioned To All Departments  6/30/2024 141,500 100,000 40 30,000 271,540 FY23/24 Budget 11,200 12,000 2,200 10,700 5,100 110 1,640 1,000 1,500 2,500 330 85,000 6,503 1,720 2,000 500 1,000 50 400 500 145,953 97,448 125,588 174,093 174,093  Gen Revenue Category  FY23/24 Budget FY23/24 Actual  %of Budget 129% 66% 435% 104% 103% %of Budget 88% 97% 100% 110% 107% 142% 116% 27% 129% 122% 100% 100% 100% 134% 107% 0% 0% 260% 102% 81% 100% 99% 107% 105% 0%  Property Taxes (Unassigned) Excess ERAF (Unassigned) Grants/donations (Unaassigned) Interest Income (Unassigned) Other Income (Unassigned)  182,376 66,177 174 31,300 280,027 FY23/24 Actual 9,876 11,645 2,204 11,756 5,471 156 1,896 270 1,942 3,058 329 85,000 6,503 2,298 2,145 130 406 404 145,489 96,396 134,539 183,632 183,632  Gen Revenue Total:  Gen Expense  Category Audit (incl fees+Dookkeeping, Bookkeeping Dues & Memberships Insurance (DM Health) Insurance (Umbrella) Insurance (Board Workers Comp) Insurance (DM Workers Comp) Interest Expense Legal Fees Meetings (inc Minutes) Office & Postage Other Operating Payroll (DM)-Total Payroll Employer Taxes (DM) Payroll Service Permits & Fees Repair & Maint (non-water) Tree Management Program Supplies Utilities relephone-Ringcentra) Website & Document Managment * General Expense Total:  General Expenses (Net of Dept Allocations Total: General Balance (Prior to Dept Allocations): Gen Balance (After Dept Allocations): Loan Payment/Marin County 12/5/19-3yr): Gen Balance (AfterLoan! Payment):  General Notes: Apportionment: General Expenses are assigned to departments by the following percentages:  General: = 60%, Water: = 40% *(DM Salary, DM Payroll taxes + service, DM Healthcare, DMWG, Audits, Website, Postage and Office, Board Meeting Expenditures incl Minutes) Capital Improvement Projects: Fire = 10%, Rec: =. 10%, Roads = 10% (DM: Salary, DMI Payroll taxes + service,  DM Healthcare, DMI WC)  7/19/2024 5:25PM  Board Packet Page 11    Muir Beach Community Services District: Budget VS. Actual- year-to-date  Fire Department  6/30/2024 43,042 12,000 75,000 16,800 146,842 146,842 FY23/24 Budget  Fire Revenue  Category Special Parcel Taxi for Fire Grants/Donations for Fire (Misc) Grants for Fire (Measure C) Grants for Fire (Measure W) Grants for Fire (FVA Firehouse) Grants for Fire (West Marin) Fire Revenue incl Cap Imp Rev: Deduct Cap Imp Revenue: Fire Operations Revenue:  FY23/24 Budget FY23/24 Actual  %0 of Budget 99% 109% 91% 100% 375% 375% %of Budget NA  42,818 410,000 13,039 68,513 16,800 551,170 551,170 FY23/24 Actual  Fire Expense  Category  General Expenses (0% Share): Dedicated Expenses: Credit Card Receipts Outstanding Emergency Preparedness Dues: Membership Fire Chief Stipend Fire Equip & Tools Fire Training/Certification Fire Truck Maint & Repair Grant Spending Insurance: VFIS Insurance: Workers Comp Legal Other Operating (Fire) Supplies: Medical Supplies: Sta wear/Turnouts Utilities: Electric Utilities: Phone, Radio Dedicated Expense Sub-Total: Fire Operations Expense Total: Fire Operations Balance:  NA  NA 313 467 316 30,000 1,974 442 33,381 5,596 2,625 1,480 426 314 633 77,967 77,967 473,203  500 320 30,000 5,000 2,000 8,000 20,000 5,596 3,000 500 3,000 500 2,000 220 620 81,256 81,256 65,586  93% 99% 100% 39% 0% 6% 167% 100% 88% 0% 49% 85% 0% 143% 102% 96% 96% 722%  Fire Station Donations/Grants Fire Station Expenditures Funds Remaining  340,000 61,693 278,307  7/9/2024 5:01PM  Board Packet Page 12    Muir Beach Community Services District: Budget VS. Actual year-to-date  Recreation Department  6/30/2024 FY23/24 Budget 1,000 177,952 43,168 4,000 226,120 182,952 FY23/24 Budget NA  Rec Revenue  Category Community Center Classes Community Center Functions (+XF) Grants/Donations for Rec Measure AT Tax Rentals  FY23/24 Actual  %0 of Budget  1,200 177,952 46,179 3,500 228,831 182,652 FY23/24 Actual NA  120% 100% 107% 88% 101% 100% % of Budget NA  Rec Operations Revenue Total: Rec Ops non-Measure. A Total: General Expenses (0% Share): Dedicated Expenses: Community Center Classes Community Center Functions Grant Spending (Rec) Legal Fees (Rec) Measure AI Projects Other Operating (Rec) Grounds Maintenance Payroll (Rec) Payroll (Rental Coordinator) Payroll Employer Taxes (Rec) Payroll (WC-Rec) Rental Expenses (CC) Repairs & Maintenance (Rec) Trails Maintenance Supplies (CC) Utilities: Elec (CC) Utilities: Phone (CC-Ooma) Utilities: Propane (CC) Utilities: Refuse (Rec) Dedicated Expense Sub-Total: Non-Measure. A Expense Total: Rec Ops Balanee/nor-Meusure A)): Budget for Capital. Spending: Measure A: CC Garbage Enclosure Measure A: CC Parking Project Measure A: Prop 68: Parking Project  Rec Expense  Category  8,000 177,952 69,000 100 9,700 7,950 4,200 608 750 500 3,000 1,500 1,000 800 80 70 1,500 286,710 217,710 (60,590) (34,758)  5,650 155,418 96,509 8,123 9,075 4,250 694 606 645 453 973 79 70 1,464 284,009 187,500 (55,178) (4,848)  71% 87% 140% 0% 84% 114% 101% 114% 81% 0% 22% 0% 45% 122% 99% 100% 98% 99% 86% 91% 14%  Rec Ops Balance(including Restricted Revenue):  5,000 64,000 177,952 246,952  74,698 155,418 230,116  Total Spending:  7/9/2024 6:06PM  Board Packet Page 13    Muir Beach Community Services District: Budget VS. Actual year-to-date  Roads Department  6/30/2024 FY23/24 Budget  Roads Revenue Category  FY23/24 Actual  %0 of Budget  Fees for Roads Donations for Roads Grants for Roads Roads Operations Revenue Total: General Expenses (0% Share): Gen Exp (10% Share):p/project  Roads Expense Category  FY23/24 Budget FY23/24 Actual  %of Budget  NA  NA  NA  Dedicated Expenses: Compromise Agreement Legal Fees (Roads) Other Operating (Roads) Pay (Maintenance Sub-Contractor) Payroll (Roads) Payroll Employer Taxes (Roads) Payroll (WC-Roads) Repairs & Maintenance (Roads) Supplies (Roads) Dedicated Expense Sub-Total: Roads Operations Expense Total: Roads Operations Balance:  1,000 300 1,700  0% 0% 181%  3,083  10,000 13,000 13,000 (13,000)  2,530 540 6,153 6,153 (6,153)  25% 47% 47% 47%  Capital Spending: Capital Expenditures Total Capital Project Balance:  7/9/2024 5:02PM  Board Packet Page 14    Muir Beach Community Services District: Budget VS. Actual year-to-date  Water Department  6/30/2024 152,000 (48,600) 8,540 500 112,440 77,000  Water Revenue Category  FY23/24 Budget FY23/24 Actual  %of Budget  Water Service Revenue Water Conservation Discount Meter Reading Fee Water Service Revenue (Misc) Water Service fee Net Revenue Meter Charge (CIP Reserves) Connection Fees Donations & Grants  147,610 (49,971) 8,431 360 106,430 79,394  97% 103% 99% 72% 95% 103%  Water Revenue incl Meter Charge: Move Meter Charge to Reserves: Water Operations Revenue: Water CIP (PE Reserves): Water CIP (LT Reserves):  189,440 (77,000) 112,440 37,000 40,000 FY23/24 Budget 48,505 4,480 4,280 656 600 1,000 34,000 2,601 688 200 48,505 4,500 6,140 1,720 2,600 490 2,800 1,000 500 30,500  185,824 (79,394) 106,430 39,394 40,000 FY23/24 Actual 49,093 3,950 4,702 758 777 1,223 34,000 2,601 919 162 49,093 4,423 4,650 513 2,946 315 29,467  98% 103% 95% 106% 100% 101% 88% 110% 116% 129% 122% 100% 100% 134% 81% 101% 98% 76% 0% 0% 105% 105% 0% 0% 97%  Water Expense Category  %of Budget  General Expenses (40% Share):* Health Insurance (DM) Insurance (Workers Comp) Meetings (incl Minutes) Office & Postage Payroll (DM) -Total Payroll Employer Taxes (DM) Payroll Service Website & Doc Management Gen Exp (Water Ops 40% Share): Dedicated Expenses: Bank & Credit Card Fees(Customer) Bookkeeping (Water) Debt (Due to DT-: 10yrs/no int) Debt (Due to GF - 20yrs/no int) Dues & Memberships (Water) Grant Spending Insurance (Water) Legal Fees (Water) Other Operating (Water) Pay (Maintenance Sub-contractor) Payroll (Compromise WM) Payroll (Water Team) Payroll (Other water salaries)  Audit  7/19/2024 5:25PM  Board Packet Page 15    Muir Beach Community Services District: Budget VS. Actual year-to-date  Water Department  6/30/2024 2,333 1,650 2,000 10,000 3,500 5,000 11,000 400 86,133 134,638 48,600 (48,600) (22,198) 59,339 37,000 96,339 153,335 40,000 193,335 289,674  Payroll Employer Taxes (Water) Payroll Employer (WC) Permits & Fees (Water) Rep & Maint incl Grant Spending Supplies (Water) Testing (Water) Treatment (Water) Utilities: Electric (Water) Utilities: Telephone Water-Ooma) Dedicated Expense. Sub-Total: Water Operations Expense Total:  2,254 1,876 1,921 12,820 2,286 4,143 12,693 367 80,674 129,767 48,600 (49,971) (1,371) (23,337) 59,339 39,394 98,733 153,335 40,000 193,335 292,068  97% 114% 96% 128% 65% 83% 115% 92% 94% 96% 103% 105% 106% 102% 100% 100% 100% 101%  Water Conservation Reserve (Beginning Balance): Water Conservation Reserve (Discounts): Water Conservation Reserve (Ending balance):  Water Operations Balance: :  Water Capital Improvements (Beginning PE Balance): Water Capital Improvement (Balance to PE Reserves): Water Capital Improvement (Capital: spending): Water Capital Improvement (Change to PE Reserve): Water Capital Improvements (Beginning LT Balance): Water Capital Improvement (Balance to LTI Reserves): Water Capital Improvement (Change to LT Reserve): Water Capital Improvement (Net PE and LTI Reserves):  Notes:  Meter Reading Charge ($2400) + Water Bookkeeping ($6140)-$8540  7/19/2024 5:25PM  Board Packet Page 16    MUIR BEACH COMMUNITY SERVICES DISTRICT Minutes of the Board of Directors' meeting held on OFFICIAL MINUTES ONLY UPON APPROVAL  2 3 4 5 6  Wednesday, May 22, 2024  7 Prior to approval of these minutes by the Board of Directors in a public meeting, these minutes are draft only and subject to change. Upon approval by the Board, these minutes  9 become the Official Minutes of the meeting.  10 13  11 Item 1: Call to Order  12 Meeting is called to order at 6:45 for Closed Session.  14 Board: Leighton Hills (Board President), Christine Murray (Board Vice President), Steve  15 Shaffer (Director), David Taylor (Director), Nikola Tede (Director) 16 Staff: Mary Halley (District Manager), Chris Gove (Fire Chief) 18 Item 2: Public Comment (if any) for Closed Session 21 Item 3: Closed Session (Directors and District Manager  17 19 None. 20  22 The California Government Code provides that certain matters such as litigation, personnel 23 matters, and real estate negotiations may be conducted in closed session. The matters shall 24 be set out below. After any closed session, the legislative body shall reconvene in open 25 session prior to adjournment and make disclosure of action taken during the closed session = 28 Public Employment - Title: District Manager - authorized by CA Gov't Code Section 54957  26 authorized by CA Gov't Code Section 54954.5(e)  27 29 (b)(1) 30  31 Item 4: Reconvene in Open Session  32 Evaluation of District Manager; Board has nothing but satisfaction for her performance over 33 the past year. She has requested, and the Board is granting, a CPI rate increase, about  34 $3500, which will take effect as of the next Fiscal Year (July 1).  35 38 39 40 41 42  36 Item 5: Approval of Agenda 37 Item(s) not included in this agenda: None.  MOTION: That the agenda is approved as submitted.  Moved: Vote:  Taylor, seconded by Murray AYES: Unanimous.  43 Item 6: Consent Calendar  44 A. Approval of Quarterly Financial Reports dated 4/30/24. (See attached) 45 B.A Approval of Draft Minutes from Regular Board Meeting on 3/27/24. (See attached)  1  Board Packet Page 17    C.A Approval of Resolution 2024-2: To Authorize Holding Election on 11/5/24. (See attached)  2 3 4 5 6 7 9 None 10 11  MOTION: To approve the consent calendar.  Moved: Vote:  Murray, seconded by Shaffer AYES: Unanimous.  8 Item 7: Items Removed from Consent Calendar  12 Item 8: Presentation of Xmas check - Laurie Piel  13 Christmas Fair organizer Laurie Piel will present Xmas Fair 2023 donation check and any 16 Itwas $1200; Laurie said it would have been more but kept some back to pay for the tent 17 which was destroyed. Fair went well; the addition of music was great, student string quartet 18 and SO on. The time to apply for next year's fair will be announced mid-August.  14 2024 fair updates.  15  19 20 23  21 Item 9: Fire Department Report Fire Chief Chris Gove  22 Fire Chief Chris Gove will give his quarterly report including Firehouse update. (See attached) 24 ACTIVITY. The Fire Department thanks Assistant Chief Robert Allen for his 35 years of 25 service to the department and the community. Itis hard to imagine the fire department 26 without him. Some of his many responsibilities are being assigned to others. Chris Vallee 27 will manage the personal protective equipment for the department. David Taylor will assume 30 FIREHOUSE PROJECT. We have initiated the building permit process. The first steps 31 involve working with Michael Watkins who is doing a plan check and then will guide and 34 FIREWISE. We have received a second $10,000 grant from PG&E to reduce the risk of 35 wildfire related to electrical transmission equipment in the community. We are evaluating the 37 There are three remaining chipper dates this year. Signs will be posted to remind everyone. 39 BBQ. Preparations are well underway for this weekend's 50th annual celebration and  28 the role of Assistant Chief.  29  32 expedite the permit through the next steps with the county.  33  36 best ways to continue this project.  38 41 42  40 fundraising opportunity.  43 Item 10: District Cybersecurity Christine Murray/Leighton Hills  44 Cybersecurity Ad hoc subcommittee to provide a brief progress report on this continuing  45 research project.  2  Board Packet Page 18    2 Waiting for a report from Cybersecurity and Infrastructure Security Agency (CISA), which is 3 hoped to provide insights from them about minor improvements we can make in a cost- 4 effective manner. We are going to be slowing our effort on this front. Majority of work on 5 documenting where our IT assets are is already done; now a matter of waiting for that report  6 on our most important location.  7 8  9 Item 11: Lagoon Drive - Discussion and/or Approval  10 Lagoon Drive becomes impassable for days at a time for emergency vehicles and high- 11 clearance 4WD trucks. This is due to increasing siltation in the adjacent Redwood Creek such 12 that the roadway is lower than the bed of the creek. The neighbors and the District have 13 solicited a bid from Rodas Brothers Construction & Engineering for $36,455 to raise the road 14 level 18", with an additional $7,757 option to replace the 53-year-old water line. 16 Steve Shaffer advocates for doing this project. It would involve using the dirt from preparing 17 the ground for the new Fire Station at the Overlook. Last time it was three days that they 18 couldn't get vehicles in or out of their driveways. Taylor points out that even with raising the 21 Cost of replacing the water line could be more than this estimate, including replacing the line 22 with 6" C900 piping (rather than restricting down to 4" as currently) and replacing the fire 23 hydrant. Timeline depends on the progress of the Fire Department; hopefully August of this  15  19 road, this will continue happening.  20  24 year. 25 27 28 29 30 31 32 33  26 Discussion continues.  MOTION: To approve the backfilling and raising of the road on Lagoon Way with  Osman Rodas as the contractor, for an amount not to exceed $50,000  Moved: Vote:  Shaffer, seconded by Murray AYES: Unanimous.  34 Item 12: Pacific Way Future Improvement Planning - Discussion  35 Should the District commence a comprehensive rebuild of Pacific Way, similar to what 38 Hills points out that looking at last year's budget, we've finished indebtedness and have cash 39 on hand. Would envision starting in next fiscal year (12-13 months from now). 41 Graham Groneman is concerned about ramifications of CSD funds for the status of the road, 42 which he understands to be a private road. He and other residents want to see it continue as 43 a private road and retain property rights for the Bello Beach Subdivision. So, they do want to  36 occurred with Sunset Way, using borrowed funds?  37 40  44 see the road repaired, but do it in a way that protects their rights.  45  3  Board Packet Page 19    Hills says that the legal opinion that our counsel gave, which is on the website, she says that 2 even though we call these roads private roads", they're not. They're just not county- 3 maintained roads. They're CSD-maintained roads. She and other county counsels have given 4 us the opinion that because we have used public funds to maintain the roads, they are public 5 roads. Even the Coastal Commission, decades ago, said that we don't have the right to close 6 off Sunset or Pacific Way from use by the public. Groneman is hesitant to support a project if 7 itmeans that definitively it is not a private road. They want to have the ability to close the gate. Hills says to look at the legal opinions, and that there's no risk of losing anything that we 11 Discussion continues. Groneman says that there are others who may be "pointed" in hearing 12 the legal opinion that the road is not a private road. Shaffer, who has lived on Pacific Way for 13 40 years, says nothing will change - itis a public road, and people put up "no parking" signs, 14 but there is no legal validity to them at all and never was. Hills comments that if you spend 15 public funds on a road, it becomes a public road. That was Shaffer's first project when he was 16 first on the board 40 years ago, to pave that road, which happened with public funds. 18 Discussion continues with comments from several residents on Pacific. Drainage issues 19 would also be addressed by the work on the road. Halley: As easements, the roads are 20 privately owned by the residents to the middle of the road, and sO permission and 21 involvement from residents is required for moving forward with the project. Another important 22 aspect is restoring the turnaround at the end of the road. Residents like the idea of meeting to  9 currently have.  10  17  23 walk the road to discuss further.  24 25  26 Item 13: District Manager Report- Mary Halley  27 District Manager Mary Halley will present brief highlights from her DM report including Prop 28 68 Per Capita Grant Project update. (See attached) Her report as always is available ini full as 31 Marin Water Seasonal Intertie possibility. The preliminary feasibility study is now complete. It 32 found that the installation of the proposed pipeline is feasible, however several details need 35 On the new firehouse, Halley attended and commented at the meeting of the Marin County 36 Board of Supervisors where they approved another $100,000 grant toward the structure of 38 Hills doesn't want to do anything more on the intertie until we hear more about grants coming 41 On cybersecurity Murray comments that a $1 million stand-alone policy for an entity of our  29 part of each meeting packet at ntps/muirpeachcsd.com/meetings  30  33 further investigation ift the project is to move forward.  34  37 the facility, which we received on May 13. 39 through. It's now up to $6.8 million.  40 43  42 size is too much. Would think $100,000 policy is enough. 44 Item 14: FY2024-25 Draft-Budget - First review  4  Board Packet Page 20    The first reading of the proposed FY2024-25 Draft-Budget will be presented by the District 2 Manager for further discussion and preliminary review. (See attached FY2024-25 Draft- 3 Budget - May2024) The Budget Hearing and final approval of the FY2024-25 Budget will be  4 at the July 24, 2024 Board meeting.  5 7 8 10 None 11 12  6 Everyone is encouraged to look over the budget.  9 Item 15: Public Open Time  13 Item 16: Recognitions & Board Member Items  14 District Manager Halley was already recognized for her good service by the Board at the  15 beginning of the meeting.  16 17  18 Item 11: Next Meeting Date and Adjournment 19 Next Agenda Meeting Date: Wednesday, July 17, 2024. 20 Next Board Meeting Date: Wednesday, July 24, 2024.  21  22 Hills suggests that the Agenda Meeting Date" is not required here, as it is made clear in 23 emails from the District Manager at the time of seeking agenda items and can be removed 26 There being no further business to come before the board, the meeting is adjourned.  24 from future agendas.  25  27 Meeting adjourned at 8:15 pm.  5  Board Packet Page 21    MBCSD. JULY 24, 2024 FIRE DEPARTMENT REPORT CHIEFGOVE ACTIVITY  There have been 33 calls as of July 17. Two new volunteers, Brad. Jacobs and. Jeff Rediger - both physicians - have started training with the department as of. June. Three junior firefighters have joined us this summer: as well: Anna Rauh, Stella Eigsti and. Jackson Sward. Marin County Fire Sr. Captain. Jesse Rudnick has been leading drills when hei is available. His experience is sO valuable to the department. We are participating ina a multi-day training exercise this month and next ati the West Marin Training Facility in Pt. Reyes Station. This is run by Bolinas Fire Asst Chief Steve Marcotte. This provides us witha a On August 17th we will participate in the annual county wide Sidewalk CPR training. We run this in the  level oft training that is not typically available to us.  beach parking lot. FIREHOUSE FIREWISE  We have submitted our permit application toi the county.  Wel have received another $10,000 PG&E grant to manage vegetation and have a contract with TreeMasters to start work on Pacific' Way and Sunset' Way at the end oft the month.  There are. 3 more chipper days this year.  BBQ  This year's event drew 2 4000 people which is likely an all time record attendance number and we  estimate that wel have raised a net $70,400.  DISASTER COUNCIL MWPA  The group has suspended training for the summer and plans an event in October  We are participating in the work to obtain Coastal Commission and CEQA permits for proposed work. Thisi impacts all projects that are not on NPS landsi in our area. Once we have approvals wel hope to  resume work. This may take some time.  Board Packet Page 22    District Manager Report-July: 2024  Water, Fire, Recreation, Roads, Finance, and Communications  General:  Board of Directors - District board member elections are scheduled to be held on November. 5, 2024. The candidate filing dates are. July 15 thru August 9 for all candidates. Incumbents must file during this period ift they wish to continue. If an incumbent does not file by August 9, the nomination filing period willl be extended to August 14 to those other than incumbents. If applicable, vacancies occurring prior to June 28, 2024, of seats with terms ending December 2026 must be open for nomination as a Short-Term contest (2-year term). Remote meetings - the District will continue to hold remote meetings under the original Brown Act with special noticing provisions and posting requirements. Public attendance continues to bel higher when held remotely. Supervisor Rodoni will hold his Fall Community Conversation in-person at a separate time to be determined.  Water:  Redwood Creek Stream Monitoring- - stream flows are down to .63 cfps, which is above the. 44 cfps median for Water Reports - monthly Drought reports (DDR) are current and submitted through. June 2024 but still waiting for 7/16 water meter readings to be able to complete June 2024 DDR. Continuing to work on new' Waterboards requirement LCRR and LCRI pipe materials inventory list for all district laterals - due October 2024. Ihave finished the Water System side of the laterals and am about halfway through with the Customer side. Iwill also attend a Marin Water Seasonal Intertie possibility - we are: still waiting to hear back on the NOAA grant determination which was due late. June or. July as to whether the intertie project was: selected. Ifawarded, details regarding water supply costs have not yet been discussed between MBCSD and Marin Water. The NPS staff has not come to any conclusions on the issue of pipeline ownership for the portion oft the pipeline that crosses Muir Woods (from the Tourist Club up on Panoramic to where it connects intot the new MBCSD pipeline that runs down Frank Valley Road). The practical goal still remains to establish an intertie that would allowi for a new: seasonal source for the MBCSD from Marin Water to build in drought resiliency for Muir Beach while helping steady late summer creek Lower Tank property - a neighboring property owner is offering to pay toi install a drainage pipe to carry the water that is discharged onto thei top corner oft the Lower Tank property down the hill to tie into an already existing drainage system. lam still working to get a quote to do the work this summer now that thet field has dried out.  July, and: stream height is at an average of. .91 ft. down from 1.061 ft. two months ago.  SWRCB Lead Service Line Inventory Training workshop on 7/23.  flows to ultimately support the Redwood Creek Coho Salmon populations.  Fire:  Firehouse - revisions to the engineering for the Firehouse is now complete and architect Laura Van Amburgh has uploaded to the ProjectDox web-portal. Ifinished processing the PGE contract and reimbursement agreement. MBVFA grant report to-date is that we have received a total of $340,000 from the VFA: since 2018. We have spent at total of $62,033.55 mostly on soft costs (such as planning, design, permitting, etc.) Current balance ini the MBVFA1 firehouse grant account is $277,966.45 plus the additional $100,000 received from the County grant. Measure C-1 the Fire Chief and I have developed a work plan for the Measure Cfunds to help clear defensible space at the Upper Water tank location to protect wateri infrastructure and sheds that we will no longer being accessible once the newi firehouse is built. The FireWise group will get an annual allocation of $2,000 as approved by the Board and will submit an annual expense report to the district every year in the spring.  Board Packet Page 23    MWPA - most recent update is that possible grant funding to clear the fuel load on the ACRI Pacific Way property is still workingi its wayt through Coastal Commission approval along with many other similar projects. The MBCSD will reconsider the possible transfer of the property from ACR to MBCSD once dangerous trees havel been VFIS Insurance - our VFIS insurance has been renewed with about a 14%i increase through a newi insurance agent  removed.  George Petersen Insurance who specializes in Fire Departments and' VFIS insurance.  Recreation:  MB Community Center-t the new deck roof glass replacement panels project is complete including resealing and replacing the aluminum strips. The contractor willi finish cleaning the pollen buildup on the panels as soon as the solar panels get cleaned (which is currently being scheduled) as to not have to clean the panels twice. Will now start working to replace the several deck curtains were torn upi int the windstorms. CC piano had its annual tuning CC Rental Coordinator - our current rental coordinator is moving out of the area at the end of. July. We have had as several inquiries for the position, SO we are hoping to make a seamless transition if possible. Prop 68 Per Capita Recreation grant - phase 1 is now complete and we have budgeted for rebuilding the refuse shed out of Measure A funds for this coming FY, SO hopefully we can get a simple structure upi this coming month. We are now finishing the structural engineering for the west-section of CC Parking project along with a safety rail for the upper section of the handicapped pathway. The Coastal Permit covers both sides of the CCI Parking Project, SO we already have the Civil engineering plans completed, along with the geotechnical survey and borings and report, and then the construction survey markings were also completed during phase one, soi it will save Measure A- currently being used to help backfill Prop 68 CC parking project and payf for new glass roof panes and seal replacement on the Community Center main deck. Will startr researching new deck curtains for the center as Parks and Trails - grounds crew still continues to weed whack this spring's abundant crop of tall grass and bushy weeds. Having been repairing and replacing all of the stair tread brackets on the Ahab to Sunset lower set of stairs and also on the Seacape to Pacific stairs. Both of these sets of stairs will need to be replaced due to rotting side support boards. Also, the drainage trough that goes along the Sunset to Pacific: stairs needs to be lined with  prior to several free summer concerts.  much cost on the second phase. We have until 20281 to complete.  well and rebuilding the refuse: shed this for this coming fiscal year.  cooper when dry enough to work and new wire mesh placed over thel box.  Roads:  Seacape Drive (Marin County) - have been in communication with DPW engineer Rachel Calvert concerning PGE work that has been degrading the road surface. The county has now required PGE to pave 1000' of the road from Lagoon Drive - we received an estimate from Rodas for the cost to raise the road 18" high, which the Board approved, sO the project will be coordinated with the Firehouse project hopefully in the late summer.  edge to edge starting on 7/12 and finished 7/15.  Communications:  bersecurfyCommitee - we are: still waiting for a summary report on the district's physical water asset security from CISA: specialist Edgar Castor that should include his observations, any suggestions, or safety recommendations for our consideration. We continue to have our weekly CISA cybersecurity monitoring scans. Website - as always, continuing to update pages, post routine documents, and do security updates.  Board Packet Page 24    Muir Beach Directory currently updated thru 7/9/24 and posted ont the website 'Contact and Links' page.  Finance:  Insurance- - Cybersecurity coverage is no longer included in our liability and property insurance policy. We will wait until next year to review and then have both policies renew together at the same time if needed. The VFIS Audits - starting to look ahead to everything needed to close this fiscal year and prepare for 2024 audit. l'am just waiting for the last quarterly payroll reports from Paychex to complete the SDRMA Worker's Comp policy annual Budget the final-draft of the FY24/25 Budget is now available for review and adoption at. July 22 Board meeting. District Office Business - the DMI laptop is now 8-years old and has been repaired: several times using the other identical Co-DM laptop. Our computer technician says that' Windows will stop supporting the current version in October of 2024, SO we: should replace the laptop this fiscal year. As always, lam continuing to process all District mail and work with Sharry to make sure payroll timesheets, routine/event reimbursements, Credit Card expenditures, incoming payments and outgoing checks are all processed and expedited between agencies,  insurance does include cybersecurity coverage.  reconciliation.  employees, and vendors promptly.  Respectulysubmited.; Mary Palley MBCSD District Manager  Board Packet Page 25    MUIR BEACH COMMUNITYSERVICES DISTRICT 19 Seacape Drive Muir Beach, CA 94965 4153839969 www.muirbeachesdcom  Draft-Budget Fiscal Year 2024/2025  Final Dratt-Version for July 24, 2024 Board Meeting  Thej proposed! FY24/25 Final Draft-Budget is being presented to the MBCSD Board for final review with the expectation of any final comments before adoption. Itis a conservative budget that meets all State mandatory minimum requirements including CA State Constitutional requirements and Proposition 218: statutory regulations for Water Operations andi is based on sound accounting principles and practices. It has been developed as ai framework to achieve the MBCSD goals and objectives, both present and future, within the constraints ofi revenue sources and strategic planning. This. July 24, 2024 version of the FY24/25 Draft-Budget is projected tol have year-end unrestricted funds of $91,881 without any additional unplanned expenditures. The General budget will benefit from a 4% increase in the MERA lease revenue for a total of $31,400 contributing to an overall 3% increase in General revenues, offset by an overall 6% increase The Water Department budget has a mandatory revenue: increase of 3.8% based on the San Francisco- Oakland-San Jose April 2024 CPI rate. Although, this CPI increases should result in aj projected increase in water revenues, water usage has continued to decline each year since the drought - likely due toj permanent implementation of conservation measures and usage habits over the last five years - such that, since implementing the new: rate increase, water usage has gone down 44%, service fee revenue has decreased 19.8% overt the same period, whereas expenses remain fairly even depending on equipment repair costs in a given year and some: increases in lab fees and utility costs. Based on current water usage patterns and al loss of $(23,337): in water operations for this last fiscal year, this year we are projecting al loss in water operations of $(21,369) even after the 3.8% CPI increase. Most of this lossi is due to decreased water usage, and thus reduced service revenues, as the expense allocation from General overhead costs and dedicated water expenses over the past two years have increased minimally under tight fiscal control. Alternatively, projected restricted Water Capital Reserves will increasel by $73,000 after a $10,000 expenditure for a new water main and hydrant planned for Lagoon Drive The Fire Department 'Fire Tax' (Measure L) will also benefit from the 3.8% April 2023 CPI increase. The Fire Department will continue to benefit from various grant funding programs (Burton Grant, Measures C, and Measure W) for vegetation management and our Fire Chief stipend along with additional donations and grants towards the building of the new. Firehouse this year. Even with the additional capital expenditures, we expect the estimated ending balance in restricted operational Fire Reserves tol be slightly reduced from $370,129 down to $321,019 without additional outlays. Road maintenance has allocations from the General fund of $13,300: for routine maintenance items along with an additional Recreational capital spending will stay within a strict Measure A planning budget for repairs on trails and improvements at thel MBCC: along with an additional one-time Prop 681 Per Capita grant which was approved by OGALS to finish the second half of the MBCC Parking Project by 2028. MBCC: rental income is being budgeted at $4,000 as the CC facility is currently only available for resident rentals. At present, recreational rental income does not cover the total $(36,004) in deficit spending for recreational activitieslevents but does help cover the rental coordinator salary needed to facilitate this revenue  inc operating expenses, but without any loan debt or outstanding liabilities.  and without additional capital spending.  $40,000: for a planned project to reduce the level of flooding on Lagoon Drive.  generation and opportunity for the community.  Please note:  Fire chief has reviewed and approved the Fire Department budget.  Board Packet Page 26    Muir Beach Community Services District: Budget for FY2 2024/2025-Draft  General Dept- Revenues less Expenses  FY23/24A Actual  FY24/25 Budget (12r most thru) June) FY23/24 Budget FY22/23 Actual FY22/23E Budget  Revenues Property Taxes Excess ERAF Interest Income MERAI Lease Income Other Income Expenses Payroll!: Salary (DM) Insurance: DME Benefit (Health) Bookkeeping Audit (includes fees-bookkeeping) Payrol!: Employer Taxes (DM) Insurance: (Blanket+Gen Lb+Umb) Office & Postage Payroll Service: Fees Dues & Memberships Permits &F Fees (election year) Insurance: WComp (DM) Meetings (inc minutes) Legal Fees Repair & Maint (non- department) Website, Internet & Doc Mangmt Telephone Other Operating Insurance: WComp (Board) Supplies Bank & Credit Card Fees (District) Interest Expense Tree Management Program Certain expenses allocated too other depts(1)  $  187,000 $ 70,000 200 31,400 288,600 $ 88,500 $ 12,300 12,000 12,700 6,770 5,500 2,500 2,420 2,215 2,200 2,100 2,000 1,000 500 500 410 330 160 150 (51,916) 102,339 $ 186,261 $  182,376 $ 66,177 174 30,300 1,000 280,027 $ 85,000 $ 11,756 11,645 9,876 6,503 5,471 3,058 2,298 2,204 2,145 2,052 1,942 270 404 406 329 156 130 (49,155) 96,489 $ 183,538 $ (103,460)  141,500 $ 100,000 40 241,540 $ 85,000 $ 10,700 12,000 11,200 6,503 5,100 2,500 1,720 2,200 2,000 1,640 1,500 1,000 500 500 400 330 110 50 1,000 (48,505) 97,448 $ 144,093 $ (103,460)  140,049 $ 98,765 40 7,500 246,354 $ 81,900 $ 10,717 11,569 9,751 6,265 5,078 4,499 1,715 2,191 1,939 1,100 1,700 827 404 400 322 108 3,624 675 (47,220) 97,564 $ 148,790 $ (99,960)  131,500 100,000 40 231,540 82,000 10,100 15,000 9,500 6,273 5,500 2,500 1,800 1,700 2,500 1,580 3,500 1,000 500 500 400 300 110 50 3,621 6,000 (47,101) 107,333 124,207 (99,960)  Total Revenues: $  $  Total Expenses: $ Revenues less Expenses $  Loan Payment Princ (Marin County 12/5/19- 3/yr)  Notes  (1)4 40% ofc certain expenses (DM employment expenses, audit, board meetings, website and office) are allocated tov Water Dept.  27  7/21/2024  Board Packet Page    Muir Beach Community: Services District: Budget for FY 2024/2025- Draft  Water Dept- Revenues less Expenditures Water Service Fee Revenue Water Conservation! Discount Meter Reading Fee Water Service Revenue (Misc) Water Service Fee Revenues Meter Charges (to Water Capl Impr)  FY23/24 Actual 147,610 $ (49,971) 97,639 $ 8,431 360 106,430 $ 79,394 185,824 $  Revenues  FY24/25 Budget (12r most thru. June) FY23/24Budget FY22/23 Actual FY22/23Budget  155,000 $ (49,600) 105,400 $ 8,930 500 114,830 $ 83,000 197,830 $  152,000 $ (48,600) 103,400 $ 8,540 500 112,440 $ 77,000 189,440 $  146,144 $ (46,896) 99,248 $ 8,084 495 107,827 $ 75,714 183,541 $  159,600 (49,500) 110,100 8,260 2,000 120,360 74,835 195,195  Subtotal $ $  Total Water Revenues $  Expenses Allocation of General Dept Expenses Payroll (Water Team) Repairs & Maintenance Utilities: Elec Bookkeeping Treatment Insurance (Water-GL Liab+ %L Umb) Labl Tests Payroll Employer Taxes Permits & Fees Insurance: Wcomp Legal Fees Pay( (Water Contractors) Utilities: Tel Dues & Memberships Other Expenditure Bank Credit Card Fees (Customer)  12,700 51,916 $ 30,500 13,000 15,000 6,530 5,000 3,000 2,500 2,333 2,000 1,900 1,000 400 400 520 200 136,199 $ 61,631 $ 43,000 $ 40,000 83,000 $  9,876 49,155 $ 29,467 12,820 12,693 4,650 4,143 2,946 2,286 2,254 1,921 1,876 315 367 513 4,423 129,830 $ 55,994 $ 39,394 $ 40,000 79,394 $  $  48,505 $ 30,500 10,000 11,000 6,140 5,000 2,800 3,500 2,333 2,000 1,650 1,000 420 490 500 4,500 130,338 $ 59,102 $ 37,000 $ 40,000 77,000 $  47,220 $ 30,500 13,404 11,071 4,624 912 2,734 4,547 2,333 1,837 1,603 368 339 90 4,705 126,288 $ 57,253 $ 35,714 $ 40,000 75,714 $  47,101 29,400 10,000 11,000 5,860 5,000 3,000 6,000 2,249 1,650 1,600 1,000 420 475 500 4,500 129,755 65,440 34,835 40,000 74,835  Total Expenses $ Revenues less Expenses $ Equalt to Meter Revs $  Transfer Portion of Meter Revs toF Pipes &E Equip Reserve Transfer Portion of Meter Revs tol Lower Tank Reserve  $  Notes  Meter Reading charge $2400+ + Water bookkeeping $6530=$ $8930  28  7/21/2024  Board Packet Page    Muir Beach Community Services District: Budget for FY2 2024/2025-D Draft  Fire Dept- Revenues less Expenses  FY23/24 Actual  FY24/25 Budget (12 mos thru. June) FY23/24 Budget FY22/23 Actual FY22/23 Budget  Revenues  Grants for Fire (Measure w) (1) Special Parcel Taxi for Fire (1) Other Grant/Donationsl) Grants for Fire (Measure C(1) Grants for Fire (West Marin) (1) Grantsi for Fire House (1)(2)  $  70,000 $ 44,679 10,000 13,000 8,400 146,079 $ 30,000 $ 30,000 8,000 6,409 4,000 4,000 3,000 3,000 2,000 640 2,500 500 500 320 320 95,189 $ 50,890 $  68,513 $ 42,818 10,000 13,039 16,800 400,000 551,170 $ 30,000 $ 33,381 9,876 5,596 1,974 2,625 1,793 633 467 426 316 314 87,401 $ 463,769 $  75,000 $ 43,042 12,000 16,800 146,842 $ 30,000 $ 20,000 8,000 5,596 5,000 2,000 3,000 3,000 2,000 620 500 500 500 320 220 81,256 $ 65,586 $  74,759 $ 41,337 12,472 128,568 $ 30,000 $ 2,500 7,549 5,611 4,421 837 2,867 3,768 176 616 453 316 204 59,318 $ 69,250 $  50,000 41,308 12,000 8,400 50,000 161,708 30,000 9,000 8,000 5,611 10,000 3,000 2,500 1,500 2,100 600 2,500 500 1,000 330 300 1,800 78,741 82,967  Total Revenues: $  Expenses Pay: Stipend-Chief (Mearsure' W) Grant Spending Fire Truck: Maint/Repairs Insurance:' VFIS Fire Equipment &1 Tools Supplies: Sta wear/lumouts/Other. Insurance:' WComp Other Operating Fire Training/Certifitcation Utilities: Phone, Radio Emergency Preparedness/Frewse Legal Fees Supplies: Medical Membership Dues/Fees Utilities: Electric Payroll: Employer Taxes  $  Total Expenses $ Revenues! less Expenses $  7/21/2024  Board Packet Page 29    Muir Beach Community Services District: Budget for FY 2024/2025-Draft  Roads Dept Revenues less Expenditures  FY23/24 Actual  FY24/25 Budget (12 mos thru. June) FY23/24 Budget FY22/23 Actual FY22/23 Budget  Revenues (None) Expenses  Total Revenues $  $ 10,000 $ 2,000 1,000 300 13,300 (13,300) 12700 40,000 40,000  $ 2,530 $ 3,083 540 6,153 (6,153) 9876  $ 10,000 $ 1,700 1,000 300 13,000 (13,000)  $ 1,240 $ 1,725 150 3,115 (3,115) (1,715) (1,715)  Repairs & Maint (Gen Exp/Roads) Pay (Maintenance Sub-Contractors) Legal Fees (Roads) Other Operating (Roads)  $  10,000 1,000 11,000 (11,000) (1,800) (1,800)  Total Expenses Revenues less Expenses  Captial Spending Lagoon Drive Sunset Way Project  $ $  Total Capital Spending: $  7/21/2024  Board Packet Page 30    Muir Beach Community Services District: Budgetf for FY2024/2025-Draft  Recreation Dept- Revenues less Expenses  FY23/24 Actual  FY24/25 Budget (12 mos thru. June) FY23/24 Budget FY22/23 Actual FY22/23 Budget  Revenues Measure AT Tax Revenues (1) Rentals Community Center Functions +(XF)(2) Community Center Classes (2) Donations and Grants forF Rec (1) Expenses Pay (Maintenance: Sub-Contractors) Community Center Functions (2) Payroll (Rec) Rental coordinator Payroll Employer Taxes Repairs & Maintenance Utilities: Refuse Trails Maintenance Supplies (CC) Utilities: Elec Insurance: Wcomp (Rec) Rental Expense (CC) Utilities: Propane Other Operating Utilities: Phone Community Center Classes (2) Grant Spending (Rec) Legal Fees (Rec) Other Misc Notes  $  43,168 $ 4,000 1,000 177,952 226,120 $ 9,000 $ 8,000 9,200 4,200 704 2,000 1,700 1,500 1,000 1,000 650 500 370 100 80 177,952 217,956 $ 8,164 $  46,179 $ 3,500 1,200 177,952 228,831 $ 8,123 $ 5,650 9,075 9,876 694 645 1,464 453 973 606 70 79 251,927 289,635 $ (60,804) $  43,168 $ 4,000 1,000 177,952 226,120 $ 9,700 $ 8,000 7,950 4,200 321 3,000 1,500 1,500 1,000 800 750 500 70 100 80 177,952 217,423 $ 8,697 $  24,316 $ 3,875 1,000 10,000 39,191 $ 9,675 $ 6,010 7,926 4,200 321 1,539 1,406 250 1,177 751 709 70 90 75 17,847 52,046 $ (12,855) $  16,393 6,000 1,000 177,952 201,345 11,400 8,000 7,500 4,200 321 1,500 1,800 1,800 500 800 600 500 150 100 65 177,952 217,188 (15,843)  Total Revenues $  $  Total Expenses $ Revenues less Expenses $  (1)U Use legally restricted by outside entity (2) Use assignedi internally for specific purpose  FY22/23 Captial Spending: Measure A: Trail Improvements-s-C Prop 68 Grant: CCF Parking Project  $ $  (19,000) (192,952) (211,952)  Total Capital Spending:  FY23/24  Measure A: CC Oil deck/siding/deck glass/gutters Measure A: CC Garbage Enclosure Measure A: CCF Parking Project Prop 68 Grant: CCF Parking Project FY24/25 Measure A: CC Deck Curtains Measure A:Traill Improvement-s-C Measure A: Garbage Enclosure Measure A:CCP Parking- 2 Prelim  $ $ (10,000) (13,000) (5,000) (15,000) (43,000)  (21,811) $ (74,698) (155,418) (251,927) $  (5,000) (64,000) (177,952) (246,952)  Total Capital Spending:  $  Total Capital Spending: $  7/21/2024  Board Packet Page 31    Cash Flow Statement Beginning Cash (6/30/2024) CashF Flows from Operations Cash Flows from Investing New Capital Assets Cash Flows from Financing Inter Dept. Transfers Ending Cash (6/30/2025)  Total  Water Dept Lower Tank Pipes &E Equip  Government: Services  Total Govt  GrandT Total Total Water Reserve Reserve Operations Services General Dept Fire Dept Roads Dept Recreation Dept $1,177,320 $ 210,412 $ 193,334 $ 98,732 $ (81,654) $ 966,908 $ 121,162 $ 870,129 $  (24,383) 8,164 (43,000)  Revenues! less Expenses $ 293,646 $ 61,631  $ 61,631 $ 232,015 186,261 50,890 (13,300)  $ (693,000) $ (10,000) $  $ (10,000)  $( (683,000)  (600,000) (40,000)  $ 40,000 $ 43,000 (83,000) $  $ 777,966 $ 262,043 $ 233,334 $ 131,732 $ (103,023) $ 515,923 $ 307,423 $ 321,019 $ (53,300) $ (59,219)  Board Packet Page 32