HomeMy WebLinkAbout03/19/2012 - Agenda Regular Meeting........--_ _...._ .
TRES HERMANOS CONSERVATION AUTHORITY
BOARD OF DIRECTORS MEETING
March 19, 2012
5:30 p.m.
DIAMOND BAR CITY HALL
WINDMILL ROOM, 1ST FLOOR
21810 COPLEY DRIVE
DIAMOND BAR, CALIFORNIA
A G E N D A
MEMBERS: CAROL HERRERA, CHAIRMAN, Diamond Bar
ART BENNETT, VICE-CHAIRMAN, Chino Hills
PETER ROGERS, DELEGATE, Chino Hills
RON EVERETT DELEGATE, Diamond Bar
DAVE PEREZ, EX -OFFICIO, City of Industry
JAMES DESTEFANO, EXECUTIVE DIR., Diamond Bar
MICHAEL S. FLEAGER, DEPUTY EXECUTIVE DIR., Chino Hills
1. CALL TO ORDER 5:30 p.m.
ROLL CALL
PLEDGE OF ALLEGIANCE
2. PUBLIC COMMENTS: At this time, members of the public may address the
Authority regarding any items within the subject matter jurisdiction of the
Authority provided NO action or discussion may be taken on any item not
appearing on the agenda, except the Authority may BRIEFLY respond to
statements made or questions posed. Comments are limited to five minutes per
s eaker.
3. CONSENT CALENDAR:
3.1 Approval of Minutes March 21, 2011 — Approve as submitted.
3.2 Check Register for the Time Period From March 1, 2011 through
February 29, 2012 - Approve.
3.3 Treasurer's Statements for the Months of February, 2011 through
January, 2012 — Receive and File.
3.4 Independent Auditor's Report for Fiscal Year Ending June 30, 2011 -
Receive and File
4. OLD BUSINESS: None.
March 19, 2012 PAGE 2
5. NEW BUSINESS
THCA
5.1 Confirmation of Appointments:
(a) Chino Hill Mayor Art Bennett and Vice Mayor Peter Rogers as
Delegates to the Tres Hermanos Conservation Authority.
(b) Diamond Bar Council Member Carol Herrera and Ron Everett as
Delegates to the Tres Hermanos Conservation Authority.
5.2 Approve Fiscal Year 2012/13 and Fiscal Year 2013/14 Authority
Budget — Adopt.
6. AUTHORITY MEMBER COMMENTS:
7. ADJOURNMENT:
Agenda No. 3.1
TRES HERMANOS CONSERVATION AUTHORITY
BOARD OF DIRECTORS MEETING ) r '
MINUTES OF MARCH 21, 2011 ' E
1. CALL TO ORDER: Chairman Rogers called the Tres Hermanos
Conservation Authority Board of Directors meeting to order at 5:32 p.m. in the
Chino Hills City Hall Community Meeting Room, 15t Floor, 14000 City Center
Drive, Chino Hills, CA.
PLEDGE OF ALLEGIANCE: Delegate Ron Everett led the Pledge of
Allegiance.
ROLL CALL: Peter Rogers, Chairman (CH); Carol Herrera,
Vice Chairman, (DB); Ed Graham, Alternate (CH); Dave Perez, Ex -Officio, (CI);
Art Bennett, Delegate (CH) and Ron Everett, Delegate (DB);Michael Fleager,
Executive Director (CH); James DeStefano, Deputy Executive Director (DB).
2, PUBLIC COMMENTS: None Offered.
3. CONSENT CALENDAR:
VC/Herrera moved, Alternate Graham seconded, to approve the Consent
Calendar as presented. Without objection, the motion was so ordered.
3.1 APPROVED MINUTES OF APRIL 19, 2010 —As corrected.
3.2 RECEIVED AND FILED CHECK REGISTER for the Time Period from
April 1, 2008 through February 28, 2011.
3.3 RECEIVED AND FILED TREASURER'S STATEMENTS from March 2010
through January 2011.
3.4 RECEIVED AND FILED INDEPENDENT AUDITOR'S REPORT for Fiscal
Year Ending June 30, 2010.
4. OLD BUSINESS: None
5. NEW BUSINESS:
5.1 SELECTION OF CHAIRMAN AND VICE CHAIRMAN:
Delegate Everett nominated Carol Herrera to serve as Chair and Art
Bennett to serve as Vice -Chair. By unanimous vote, Carol Herrera was
declared 2011 Chairman of the Tres Hermanos Conservation Authority
and Art Bennett was declared Vice Chairman of the Tres Hermanos
Conservation Authority.
MARCH 21, 2011 PAGE 2
6. AUTHORITY MEMBER COMMENTS:
THCA
Chair/Herrera looked forward to having business to discuss and reiterated her
belief that it would help facilitate discussions if City of Industry was a voting
member. Discussion ensued.
8. ADJOURNMENT: There being no further business to conduct, Chairman
Rogers adjourned the meeting at 5:45 p.m.
JAMES DESTEFANO, Authority Secretary
ATTEST:
CAROL HERRERA, Chairman
Agenda No.3.2
TRES HERMANOS CONSERVATION AUTHORITY
STAFF REPORT
Date: March 19, 2012
To: Chairman and Members of the Tres Hermanos Conservation Authority
From: Treasurer
Subject: Check Register
Recommendation:
That the Authority approve the attached check register for the time period from March 1,
2011 through February 29, 2012.
Background/Analysis:
The attached check registers are listings of all payments made by the Authority during
the time period noted above.
Respectfully Submitted by:
Jud nc ter, Treasurer/Auditor
Attachment
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Agenda No. 3.3
TRES HERMANOS CONSERVATION AUTHORITY
STAFF REPORT
Date: March 19, 2012
To: Chairman and Members of the Tres Hermanos Conservation Authority
From: Treasurer
Subject: Receive and File — Treasurer's Reports for the Months of February
2011 through January 2012
Recommendation:
That the Authority receives and files Treasurer's Reports for the months of February 2011
through January 2012.
Backaround/Analvsis:
Pursuant to the Tres Hermanos Conservation Authority By -Laws, the Treasurer must
verify and report in writing, at least quarterly, the amount of money he holds for the
Authority, the amount of receipts since the last report, and the amount paid out since the
last report.
Attached for your information are the Treasurer's Reports for the months of February
2011 through January 2012.
Respectfully Submitted by:
UA
J # caster, Treasurer/Auditor
Attachments
TRES HERMANOS N1 ,1„
35
CONSERVATION AUTHORITI'�'� LJ `'� `
Ui i MANAGER'S OFFICE
5 ili OiAi'JNG' ,R
MEMORANDUM
DATE: MARCH 18, 2011
TO: TOMMYE CRIBBENS, SECRETARY
FROM: JUDY R. LANCASTER, TREASURER/AUDITOR
SUBJECT: TREASURER'S REPORT FOR FEBRUARY 2011
Attached is the Treasurer's Report for the month of February 2011.
Pursuant to the Tres Hermanos Conservation Authority By -Laws, the Treasurer must verify
and report in writing, at least quarterly, the amount of money held for the Authority, the
amount of receipts since the last report, and the amount paid out since the last report.
In the event you have any questions, please contact Alma Hernandez, Accountant, at
(909) 364-2653.
r,
ggn
Judy R. Lancaster, Treasurer/Auditor
JRL:gm
cc: Ray Hansen, Senior Administrative Analyst
Attachment
TRES HERMANOS CONSERVATION AUTHORITY
TREASURER'S REPORT
February 28, 2011
I. Funds Held by Authority:
Cash
Bank of America - Checking
Total Funds Held by Authority
H. Cash Flow Transactions:
Fund
General Fund
III. Certifications:
Beginning
Cash Balance
02/01/11
$ 104,740.21
Cash
Receipts
$ 0.00
Market
Cost Value
$ 104,738.00 $ 104,738.00
104, 738.00 104, 738.00
Cash
Disbursements
(2.21)
Ending
Cash Balance
02/28/11
$ 104,738.00
In accordance with the California Government Code, the Treasurer certifies that the
investments reported in the Treasurer's Report comply with the Authority's Investment Policy and that sufficient
liquidity, as well as sufficient anticipated revenues, are available to meet the Authority's budgeted expenditure
requirements for the six months ending August 31, 2011.
QUA � ZAZ"
Ju anc ter
Treasurer
Tres Hermanos Conservation Authority
Statement of Revenues, Expenditures and Changes in Fund Balances
February 28, 2011
Revenues:
Contributions from member agencies
Total Revenues
Expenditures:
Legal services
Financial services
Professional services
Miscellaneous expenditures
Total Expenditures
Excess of revenues over (under) expenditures
Fund Balances:
Beginning of fiscal year
Excess of revenues over (under) expenditures
End of fiscal year
Year Year
to date to date
10111 09110
10,000
- 10,000
1,325 1,272
1,325
(1,325)
106,063
(1,325)
1,272_
8,728
97,336
8,728
104,738 106,063
-FIVE
TRES HERMANOS 2011 APR 22 P11 I: 04
CONSERVATION AUTHMITYh'S OFFiCE
MEMORANDUM
DATE: APRIL 20, 2011
TO: TOMMYE CRIBBENS, SECRETARY
FROM: JUDY R. LANCASTER, TREASURER/AUDITOR
SUBJECT: TREASURER'S REPORT FOR MARCH 2011
Attached is the Treasurer's Report for the month of March 2011.
Pursuant to the Tres Hermanos Conservation Authority By -Laws, the Treasurer must verify
and report in writing, at least quarterly, the amount of money held for the Authority, the
amount of receipts since the last report, and the amount paid out since the last report.
In the event you have any questions, please contact Alma Hernandez, Accountant, at
(909) 364-2653.
Joy/R. On6aister, Treasurer/Auditor
JRL:gm
cc: Ray Hansen, Senior Administrative Analyst
Attachment
TRES HERMANOS CONSERVATION AUTHORITY
TREASURER'S REPORT
March 31, 2011
I. Funds Heid by Authority:
Cash
Bank of America - Checking
Total Funds Held by Authority
II. Cash Flow Transactions:
Beginning
Cash Balance
Fund 03/01/11
General Fund
III. Certifications:
$ 104,738.00
Cash
Recei pts
$ 0.00
Market
Cost Value
$ 104,734.07 $ 104,734.07
104, 734.07 104, 734.07
Cash
Disbursements
(3.93)
Ending
Cash Balance
03/31/11
$ 104, 734.07
In accordance with the California Government Code, the Treasurer certifies that the
investments reported in the Treasurer's Report comply with the Authority's Investment Policy and that sufficient
liquidity, as well as sufficient anticipated revenues, are available to meet the Authority's budgeted expenditure
requirements for the six months ending September 30, 2011.
J0 y,-a*aster
reasurer
Tres Hermanos Conservation Authority
Statement of Revenues, Expenditures and Changes in Fund Balances
March 31, 2011
Revenues:
Contributions from member agencies
Total Revenues
Expenditures:
Legal services
Financial services
Professional services
Miscellaneous expenditures
Total Expenditures
Excess of revenues over (under) expenditures
Fund Balances:
Beginning of fiscal year
Excess of revenues over (under) expenditures
End of fiscal year
Year Year
to date to date
10111 09110
10,000
10,000
1,329 1,272
1,329
(1,329)
106,063
(1,329)
1,272_
8,728
97,336
8,728
104,734 106,063
TRES H ERMANOS i , i KAY c4 j
CONSERVATION AUTHORRYlik,,';,.GER.o$ 1-j
F Di
MEMORANDUM
DATE: MAY 20, 2011
TO: TOMMYE CRIBBENS, SECRETARY
FROM: JUDY R. LANCASTER, TREASURER/AUDITOR
SUBJECT: TREASURER'S REPORT FOR APRIL 2011
Attached is the Treasurer's Report for the month of March 2011.
Pursuant to the Tres Hermanos Conservation Authority By -Laws, the Treasurer must verify
and report in writing, at least quarterly, the amount of money held for the Authority, the
amount of receipts since the last report, and the amount paid out since the last report.
In the event you have any questions, please contact Alma Hernandez, Accountant, at
(909)364-2653.
Y
Juc,YR4 Lapcaster, Treasurer/Auditor
JRL:dk
cc: Ray Hansen, Senior Administrative Analyst
Attachment
TRES HERMANOS CONSERVATION AUTHORITY
TREASURER'S REPORT
April 30, 2011
I. Funds Held by Authority:
Cash
Bank of America - Checking
Total Funds Held by Authority
II. Cash Flow Transactions:
Fund
General Fund
III. Certifications:
Beginning
Cash Balance
04/01/11
$ 104,734.07
Cash
Receipts
$ 0.00
Market
Cost Value
$ 104,697.65 $ 104,697.65
104,697.65
Cash
Disbursements
(36.42)
104,697.65
Ending
Cash Balance
04/30/11
$ 104,697.65
In accordance with the California Government Code, the Treasurer certifies that the
investments reported in the Treasurer's Report comply with the Authority's Investment Policy and that sufficient
liquidity, as well as sufficient anticipated revenues, are available to meet the Authority's budgeted expenditure
requirements for the six months ending October 31, 2011.
J y: Lan p ter
reasurer
Tres Hermanos Conservation Authority
Statement of Revenues, Expenditures and Changes in Fund Balances
April 30, 2011
Year
to date
10111
Revenues:
Contributions from member agencies
Total Revenues
Expenditures:
Legal services
Financial services
1,366
Professional services
Miscellaneous expenditures
Total Expenditures
1,366
Excess of revenues over (under) expenditures
Fund Balances:
Beginning of fiscal year
106,063
Excess of revenues over (under) expenditures
(1,366)
End of fiscal year
104,698
Year
to date
09110
10,000
10,000
1,272
1,272_
8,728
97,336
8,728
106,063
i VW..�
TRES HERMANOS 2811 J R 22 A F 1i. IS
CONSERVATION AUTHORITY,, , , v
OFDW.'ND<clr}nH
MEMORANDUM
DATE: JUNE 21, 2011
TO: TOMMYE CRIBBENS, SECRETARY
FROM: JUDY R. LANCASTER, TREASURER/AUDITOR
SUBJECT: TREASURER'S REPORT FOR MAY 2011
Attached is the Treasurer's Report for the month of May 2011.
Pursuant to the Tres Hermanos Conservation Authority By -Laws, the Treasurer must verify
and report in writing, at least quarterly, the amount of money held for the Authority, the
amount of receipts since the last report, and the amount paid out since the last report.
In the event you have any questions, please contact Alma Hernandez, Accountant, at
(909) 364-2653.
"" w
JucVY. Lai aster, Treasurer/Auditor
JRL:ga
cc: Ray Hansen, Senior Administrative Analyst
Attachment
TRES HERMANOS CONSERVATION AUTHORITY
TREASURER'S REPORT
May 31, 2011
I. Funds Held by Authority:
Cash
Bank of America - Checking
Total Funds Held by Authority
II. Cash Flow Transactions:
Beginning
Cash Balance
Fund 05/01/11
General Fund
III. Certifications:
$ 104,697.65
Cash
Receipts
$ 0.00
Market
Cost Value
$ 104,694.86 $ 104,694.86
104, 694.86 104, 694.86
Cash
Disbursements
(2.79)
Ending
Cash Balance
05/31/11
$ 104,694.86
In accordance with the California Government Code, the Treasurer certifies that the
investments reported in the Treasurer's Report comply with the Authority's Investment Policy and that sufficient
liquidity, as well as sufficient anticipated revenues, are available to meet the Authority's budgeted expenditure
requirements for the six months ending November 30, 2011.
4
Ju L ncas
Tr asurer
Tres Hermanos Conservation Authority
Statement of Revenues, Expenditures and Changes in Fund Balances
May 31, 2011
Year
to date
10/11
Revenues:
Contributions from member agencies
Total Revenues
Expenditures:
Legal services
Financial services 1,368
Professional services
Miscellaneous expenditures
Total Expenditures 1,368
Excess of revenues over (under) expenditures (1,368)
Fund Balances:
Beginning of fiscal year 106,063
Excess of revenues over (under) expenditures (1,368)
End of fiscal year 104,695
Year
to date
09/10
10,000
10,000
1,272
1,272
8,728
97,336
8,728
106,063
iIIII1-]=kLF1=1AX :1Tf'm
C1 P VEL1
■■ ■■�■�■�■. 2011JUL 26 Pr ,° :[+
CONSERVATION AUTHORITY,,,',,
TM�rs aceta S c,
t, tvrci, r
MEMORANDUM
DATE: JULY 21, 2011
TO: TOMMYE CRIBBENS, SECRETARY
FROM: JUDY R. LANCASTER, TREASURER/AUDITOR
SUBJECT: TREASURER'S REPORT FOR JUNE 2011
Attached is the Treasurer's Report for the month of June 2011.
Pursuant to the Tres Hermanos Conservation Authority By -Laws, the Treasurer mustverify
and report in writing, at least quarterly, the amount of money held for the Authority, the
amount of receipts since the last report, and the amount paid out since the last report.
In the event you have any questions, please contact Alma Hernandez, Accountant, at
(909) 364-2653.
r'
Judy R. Lancaster, Treasurer/Auditor
JRL:dk
cc: Ray Hansen, Senior Administrative Analyst
Attachment
TRES HERMANOS CONSERVATION AUTHORITY
TREASURER'S REPORT
June 30, 2011
I. Funds Held by Authority:
Cash
Bank of America - Checking
Total Funds Held by Authority
II. Cash Flow Transactions:
Beginning
Cash Balance
Fund 06/01/11
General Fund
III. Certifications:
$ 104,694.86
Cash
Receipts
$ 0.00
Market
Cost Value
$ 104,692.64 $ 104,692.64
104,692.64
Cash
Disbursements
(2.22)
104,692.64
Ending
Cash Balance
06/30/11
$ 104,692.64
In accordance with the California Government Code, the Treasurer certifies that the
investments reported in the Treasurer's Report comply with the Authority's Investment Policy and that sufficient
liquidity, as well as sufficient anticipated revenues, are available to meet the Authority's budgeted expenditure
requirements for the six months ending December 31, 2011.
c
-qa4j
Jud a ca r
Treasurer
Tres Hermanos Conservation Authority
Statement of Revenues, Expenditures and Changes in Fund Balances
June 30, 2011
Revenues:
Contributions from member agencies
Total Revenues
Expenditures:
Legal services
Financial services
Professional services
Miscellaneous expenditures
Total Expenditures
Excess of revenues over (under) expenditures
Fund Balances:
Beginning of fiscal year
Excess of revenues over (under) expenditures
End of fiscal year
Year
to date
10111
1,371
Year
to date
09110
10,000
10,000
1,272
1,371
1,272
(1,371)
8,728
106,063
97,336
(1,371)
8,728
104,693
106,063
TRES HERMANOS
CONSERVATION AUTHORITY
MEMORANDUM
DATE: AUGUST 22, 2011
TO: TOMMYE CRIBBENS, SECRETARY
FROM: JUDY R. LANCASTER, TREASURER/AUDITOR
SUBJECT: TREASURER'S REPORT FOR JULY 2011
Attached is the Treasurer's Report for the month of July 2011.
2011 AUG 23 PH1: ?4
Pursuant to the Tres Hermanos Conservation Authority By -Laws, the Treasurer must verify
and report in writing, at least quarterly, the amount of money held for the Authority, the
amount of receipts since the last report, and the amount paid out since the last report.
In the event you have any questions, please contact Alma Hernandez, Accountant, at
(909) 364-2653.
Judy R. Lancaster, Treasurer/Auditor
JRL:ga
cc: Ray Hansen, Senior Administrative Analyst
Attachment
TRES HERMANOS CONSERVATION AUTHORITY
TREASURER'S REPORT
July 31, 2011
I. Funds Held by Authority:
Cash
Bank of America - Checking
Total Funds Held by Authority
II. Cash Flow Transactions:
Beginning
Cash Balance Cash
Fund 07/01/11 Receipts
General Fund $ 104,692.64 $ 0.00
III. Certifications:
Market
Cost Value
$ 104,655.64 $ 104,655.64
104, 655.64 104, 6 55.64
Cash
Disbursements
Ending
Cash Balance
07/31/11
(37.00) $ 104,655.64
In accordance with the California Government Code, the Treasurer certifies that the
investments reported in the Treasurer's Report comply with the Authority's Investment Policy and that sufficient
liquidity, as well as sufficient anticipated revenues, are available to meet the Authority's budgeted expenditure
requirements for the six months ending January 31, 2012.
r
Judy * t ca r
Trelsurer
Tres Hermanos Conservation Authority
Statement of Revenues, Expenditures and Changes in Fund Balances
July 31, 2011
Year Year
to date to date
11112 10111
Revenues:
Contributions from member agencies
Total Revenues
Expenditures:
Legal services
Financial services
37
1,371
Professional services
Miscellaneous expenditures
Total Expenditures
37
1,371
Excess of revenues over(under)expenditures
(37)
(1,371)
Fund Balances:
Beginning of fiscal year
104,693
106,063
Excess of revenues over (under) expenditures
(37)
(1,371)
End of fiscal year
104,656
104,693
TRES HERMANOS
CONSERVATION AUTHORITY - E
j �; I
Jii p
MEMORANDUM
DATE: SEPTEMBER 26, 2011
TO: TOMMYE CRIBBENS, SECRETARY
FROM: JUDY R. LANCASTER, TREASURER/AUDITOR
SUBJECT: TREASURER'S REPORT FOR AUGUST 2011
Attached is the Treasurer's Report for the month of August 2011.
Pursuant to the Tres Hermanos Conservation Authority By -Laws, the Treasurer must verify
and report in writing, at least quarterly, the amount of money held for the Authority, the
amount of receipts since the last report, and the amount paid out since the last report.
In the event you have any questions, please contact Alma Hernandez, Accountant, at
(909) 364-2653.
1le ,
#dy anbaster, Treasurer/Auditor
JRL:dk
cc: Ray Hansen, Senior Administrative Analyst
Attachment
TRES HERMANOS CONSERVATION AUTHORITY
TREASURER'S REPORT
August 31, 2011
I. Funds Held by Authority:
Cash
Bank of America - Checking $
Total Funds Held by Authority
II. Cash Flow Transactions:
Fund
General Fund
III. Certifications:
Beginning
Cash Balance
08/01/11
$ 104,655.64
Cost
104,653.42 $
104,653.42
Cash Cash
Receipts Disbursements
$ 0.00 (2.22)
Market
Value
104,653.42
104,653.42
Ending
Cash Balance
08/31/11
$ 104,653.42
In accordance with the California Government Code, the Treasurer certifies that the
investments reported in the Treasurer's Report comply with the Authority's Investment Policy and that sufficient
liquidity, as well as sufficient anticipated revenues, are available to meet the Authority's budgeted expenditure
requirements for the six months ending February 28, 2012.
Judy L�"ster
Treasurer
Tres Hermanos Conservation Authority
Statement of Revenues, Expenditures and Changes in Fund Balances
August 31, 2011
Revenues:
Contributions from member agencies
Total Revenues
Expenditures:
Legal services
Financial services
Professional services
Miscellaneous expenditures
Total Expenditures
Excess of revenues over (under) expenditures
Fund Balances:
Beginning of fiscal year
Excess of revenues over (under) expenditures
End of fiscal year
Year
to date
11112
39
39
(39)
104,693
(39)
104,653
Year
to date
10111
1,371
(1,371)
106,063
(1,371)
104,693
TRES HERMANOS
CONSERVATION AUTHORITY
MEMORANDUM
DATE: OCTOBER 19, 2011
TO: TOMMYE CRIBBENS, SECRETARY
FROM: JUDY R. LANCASTER, TREASURER/AUDITOR
Flr—a^e P^e i Ir -1
x c IV -- L,+
t 11CCT2-i °.'rli:
SUBJECT: TREASURER'S REPORT FOR SEPTEMBER 2011
Attached is the Treasurer's Report for the month of September 2011.
Pursuant to the Tres Hermanos Conservation Authority By -Laws, the Treasurer must verify
and report in writing, at least quarterly, the amount of money held for the Authority, the
amount of receipts since the last report, and the amount paid out since the last report.
In the event you have any questions, please contact Alma Hernandez, Accountant, at
(909) 364-2653.
i A if ,...r
J R.#-ancaster, Treasurer/Auditor
JRL:dk
cc: Ray Hansen, Senior Administrative Analyst
Attachment
TRES HERMANOS CONSERVATION AUTHORITY
TREASURER'S REPORT
September 30, 2011
I. Funds Held by Authority:
Cash
Bank of America - Checking
Total Funds Held by Authority
II. Cash Flow Transactions:
Fund
General Fund
III. Certifications:
Beginning
Cash Balance
09/01/11
$ 104,653.42
Cash
Receipts
$ 0.00
Market
Cost Value
$ 103,301.20 $ 103,301.20
103, 301.20 103, 301.20
Cash
Disbursements
____(L352
Ending
Cash Balance
09/30/11
$ 103, 301.20
In accordance with the California Government Code, the Treasurer certifies that the
investments reported in the Treasurer's Report comply with the Authority's Investment Policy and that sufficient
liquidity, as well as sufficient anticipated revenues, are available to meet the Authority's budgeted expenditure
requirements for the six months ending March 31, 2012.
r9 j 4WA
IJ anc ter
T easurer
Tres Hermanos Conservation Authority
Statement of Revenues, Expenditures and Changes in Fund Balances
September 30, 2011
Revenues:
Contributions from member agencies
Total Revenues
Expenditures:
Legal services
Financial services
Professional services
Miscellaneous expenditures
Total Expenditures
Excess of revenues over (under) expenditures
Fund Balances:
Beginning of fiscal year
Excess of revenues over (under) expenditures
End of fiscal year
Year
to date
11/12
Year
to date
10/11
1.391
1,391
(1,391)
104,693
(1,391)
103,301
1,371
1,371
(1,371)
106,063
(1,371)
104,693
TRES HERMANOS
CONSERVATION AUTHORITY' ` `,' 2
MEMORANDUM
DATE: NOVEMBER 21, 2011
TO: TOMMYE CRIBBENS, SECRETARY
FROM: JUDY R. LANCASTER, TREASURER/AUDITOR
SUBJECT: TREASURER'S REPORT FOR OCTOBER 2011
Attached is the Treasurer's Report for the month of October 2011.
Pursuant to the Tres Hermanos Conservation Authority By -Laws, the Treasurer must verify
and report in writing, at least quarterly, the amount of money held for the Authority, the
amount of receipts since the last report, and the amount paid out since the last report.
In the event you have any questions, please contact Alma Hernandez, Accountant, at
(909) 364-2653.
Judy R. Lancaster, Treasurer/Auditor
JRL:ga
cc: Ray Hansen, Senior Administrative Analyst
Attachment
TRES HERMANOS CONSERVATION AUTHORITY
TREASURER'S REPORT
October 31, 2011
I. Funds Held by Authority:
Cash
Bank of America - Checking
Total Funds Held by Authority
II. Cash Flow Transactions:
Beginning
Cash Balance Cash
Fund 10/01/11 Receipts
General Fund $ 103,301.20 $ 0.00
III. Certifications:
Market
Cost Value
$ 103,264.04 $ 103,264.04
103, 264.04
Cash
Disbursements
(37.16)
103, 264.04
Ending
Cash Balance
10/31/11
$ 103,264.04
In accordance with the California Government Code, the Treasurer certifies that the
investments reported in the Treasurer's Report comply with the Authority's Investment Policy and that sufficient
liquidity, as well as sufficient anticipated revenues, are available to meet the Authority's budgeted expenditure
requirements for the six months ending April 30, 2012.
fr
J y, an ster
Treasurer
Tres Hermanos Conservation Authority
Statement of Revenues, Expenditures and Changes in Fund Balances
October 31, 2011
Revenues:
Contributions from member agencies
Total Revenues
Expenditures:
Legal services
Financial services
Professional services
Miscellaneous expenditures
Total Expenditures
Excess of revenues over (under) expenditures
Fund Balances:
Beginning of fiscal year
Excess of revenues over (under) expenditures
End of fiscal year
Year
to date
11112
1,429
Year
to date
10/11
1,371
1,429 1,371
(1,429)
104,693
(1,429)
103,264
106,063
(1,371)
104,693
TRES HERMANOS
CONSERVATION AUTHORITY
MEMORANDUM
DATE: DECEMBER 15, 2011
TO: TOMMYE CRIBBENS, SECRETARY
FROM: JUDY R. LANCASTER, TREASURER/AUDITOR
SUBJECT: TREASURER'S REPORT FOR NOVEMBER 2011
Attached is the Treasurer's Report for the month of November 2011.
Pursuant to the Tres Hermanos Conservation Authority By -Laws, the Treasurer must verify
and report in writing, at least quarterly, the amount of money held for the Authority, the
amount of receipts since the last report, and the amount paid out since the last report.
In the event you have any questions, please contact Alma Hernandez, Accountant, at
(909)364-2653.
Judr, 'R. La caster, Treasurer/Auditor
JRL:ga
cc: Ray Hansen, Senior Administrative Analyst
Attachment
TRES HERMANOS CONSERVATION AUTHORITY
TREASURER'S REPORT
November 30, 2011
I. Funds Held by Authority:
Cash
Bank of America - Checking
Total Funds Held by Authority
II. Cash Flow Transactions:
Beginning
Cash Balance Cash
Fund 11/01/11 Receipts
General Fund $ 103,264.04 $ 0.00
III. Certifications:
Market
Cost Value
$ 103,250.39 $
103,250.39
Cash
Disbursements
(13.65)
103, 250.39
103,250.39
Ending
Cash Balance
10/31/11
$__103,250 39
In accordance with the California Government Code, the Treasurer certifies that the
investments reported in the Treasurer's Report comply with the Authority's Investment Policy and that sufficient
liquidity, as well as sufficient anticipated revenues, are available to meet the Authority's budgeted expenditure
requirements for the six months ending May 31, 2012.
0
>4a,,(:
J ar
Treasurer
Tres Hermanos Conservation Authority
Statement of Revenues, Expenditures and Changes in Fund Balances
November 30, 2011
Year
to date
11112
Revenues:
Contributions from member agencies
Total Revenues
Expenditures:
Legal services
Financial services 1,442
Professional services
Miscellaneous expenditures
Total Expenditures 1,442
Excess of revenues over (under) expenditures (1,442)
Fund Balances:
Beginning of fiscal year 104,693
Excess of revenues over (under) expenditures (1,442)
End of fiscal year 103,250
Year
to date
10111
106,063
(1,371)
104,693
TRES HERMANOS
CONSERVATION AUTHORITY
MEMORANDUM
DATE: JANUARY 19, 2012
TO: TOMMYE CRIBBENS, SECRETARY
FROM: JUDY R. LANCASTER, TREASURER/AUDITOR
SUBJECT: TREASURER'S REPORT FOR DECEMBER 2011
Attached is the Treasurer's Report for the month of December 2011.
Pursuant to the Tres Hermanos Conservation Authority By -Laws, the Treasurer mustverify
and report in writing, at least quarterly, the amount of money held for the Authority, the
amount of receipts since the last report, and the amount paid out since the last report.
In the event you have any questions, please contact Alma Hernandez, Accountant, at
(909) 364-2653.
,f
Jud . La aster, Treasurer/Auditor
JRL:ga
cc: Ray Hansen, Senior Administrative Analyst
Attachment
TRES HERMANOS CONSERVATION AUTHORITY
TREASURER'S REPORT
December 31, 2011
I. Funds Held by Authority:
Cash
Bank of America - Checking
Total Funds Held by Authority
II. Cash Flow Transactions:
Fund
General Fund
III. Certifications:
Beginning
Cash Balance
12/01/11
$ 103,250.39
Market
Cost Value
$ 103,236.17
$ 103,236.17
103, 236.17
103, 236.17
Ending
Cash Cash
Cash Balance
Receipts Disbursements
12/31/11
$ 0.00 (14.22)
$ 103,236.17
In accordance with the California Government Code, the Treasurer certifies that the
investments reported in the Treasurer's Report comply with the Authority's Investment Policy and that sufficient
liquidity, as well as sufficient anticipated revenues, are available to meet the Authority's budgeted expenditure
requirements for the six months ending June 30, 2012.
♦� yy� i d
•-
Tres Hermanos Conservation Authority
Statement of Revenues, Expenditures and Changes in Fund Balances
December 31, 2011
Year Year
to date to date
11112 10111
Revenues:
Contributions from member agencies
Total Revenues
Expenditures:
Legal services
Financial services 1,456
Professional services
Miscellaneous expenditures
Total Expenditures 1,456
Excess of revenues over (under) expenditures (1,456)
Fund Balances:
Beginning of fiscal year 104,693
Excess of revenues over (under) expenditures (1,456)
End of fiscal year 103,236
1,371
1,371
(1,371)
106,063
(1,371)
104,693
TRES HERMANOS
CONSERVATION AUTHORITY
IT, I=1IT, NREAI,IBill IT,
DATE: FEBRUARY 21, 2012
TO: TOMMYE CRIBBENS, SECRETARY
FROM: JUDY R. LANCASTER, TREASURER/AUDITOR
SUBJECT: TREASURER'S REPORT FOR JANUARY 2012
Attached is the Treasurer's Report for the month of January 2012.
Pursuant to the Tres Hermanos Conservation Authority By -Laws, the Treasurer must verify
and report in writing, at least quarterly, the amount of money held for the Authority, the
amount of receipts since the last report, and the amount paid out since the last report.
In the event you have any questions, please contact Alma Hernandez, Accountant, at
(909)364-2653.
4
ncaster, Treasurer/Auditor
JRL:ga
cc: Ray Hansen, Senior Administrative Analyst
Attachment
TRES HERMANOS CONSERVATION AUTHORITY
TREASURER'S REPORT
January 31, 2012
I. Funds Held by Authority:
Cash
Bank of America - Checking
Total Funds Held by Authority
II. Cash Flow Transactions:
Fund
General Fund
III. Certifications:
Beginning
Cash Balance
01/01/12
$ 103,236.17
Cash
Receipts
$ 0.00
Cost
$ 103,222.52
103,222.52
Cash
Disbursements
(13.65)
Market
Value
$ 103,222.52
103,222.52
Ending
Cash Balance
01/31/12
$ 103,222.52
In accordance with the California Government Code, the Treasurer certifies that the
investments reported in the Treasurer's Report comply with the Authority's Investment Policy and that sufficient
liquidity, as well as sufficient anticipated revenues, are available to meet the Authority's budgeted expenditure
requirements for the five months ending June 30, 2012.
J y an ter
reasurer
Agenda No. 3.4
TRES HERMANOS CONSERVATION AUTHORITY
STAFF REPORT
Date: March 19, 2012
To: Chairman and Members of the Tres Hermanos Conservation Authority
From: Executive Director
Subject: Receive and File — Independent Auditor's Report for Fiscal Year
Ending June 30, 2011
Recommendation:
That the Authority receive and file the Independent Auditor's Report for the Fiscal Year
ending June 30, 2011.
Background/Analysis:
Pursuant to the Tres Hermanos Conservation Authority By -Laws, the Board shall arrange
and provide for an audit of the accounts and records of the Authority by an auditor.
Attached for your information is the Independent Auditor's Report for the Fiscal Year
ending June 30, 2010.
Recommended by: Respectfully Submitted by:
Executive Director Ju a aster, Treasurer/Auditor
Attachments
LSL
CERTIFIED PUBLIC ACCOUNTANTS
= Brandon W. Burrows, CPA
s David E. Hale, CPA, CFP
A Professional Corporation
Donald G. Slater, CPA
w Richard K. Kikuchi, CPA
4 Susan F Matz, CPA
�= Shelly K. Jackley, CPA
Bryan S. Gruber, CPA
November 8, 2011
To the Board of Directors of
Tres Hermanos Conservation Authority
Diamond Bar, California
We have audited the financial statements of the governmental activities and general fund information of
the Tres Hermanos Conservation Authority (the Authority) for the year ended June 30, 2011, and have
issued our report thereon dated November 8, 2011. Professional standards require that we provide you
with the following information related to our audit.
Our Responsibilities under U.S. Generally Accepted Auditing Standards and Government
Auditing Standards
Our responsibility, as described by professional standards, is to express opinions about whether the
financial statements are fairly presented, in all material respects, in conformity with U.S. generally
accepted accounting principles. Our audit of the financial statements does not relieve you or management
of your responsibilities.
In planning and performing our audit, we considered the Authority's internal control over financial
reporting in order to determine our auditing procedures for the purpose of expressing our opinions on the
financial statements and not to provide assurance on the internal control over financial reporting.
Significant deficiencies in such controls, if any, have been communicated to you by a separate letter.
As part of obtaining reasonable assurance about whether the Authority's financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grants, noncompliance with which could have a direct and material effect on the
determination of financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit. While our audit provides a reasonable basis for our opinion,
it does not provide a legal determination on the Authority's compliance with those requirements. Again,
instances of non-compliance with provisions of laws, regulations, contracts and grants noted by us, if any,
have been communicated to you by a separate letter.
Planned Scope and Timing of the Audit
We conducted our audit in accordance with generally accepted auditing standards. Those standards
require that we obtain reasonable rather than absolute assurance about whether the financial statements
are free of material misstatement, whether caused by error or fraud. Accordingly, a material
misstatement may remain undetected. Also, an audit is not designed to detect error or fraud that is
immaterial to the financial statements.
Lance, Soil & Lunghard, LLP 203 North Brea Boulevard , Suite 203 = Brea, CA 92821 , TEL: 714.672.0022 Fax: 714.672.0331 www.Islepas.com
41185 Golden Gate Circle - Suite 103 Murrieta, CA 92562 ,, TEL: 951.304.2728 = Fax: 951.304.3940
III V11 *
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CE n FIEN PUBLIC ACCBUNTANTS
Board Members of Tres Hermanos Conservation Authority
Diamond Bar, California
Page 2
During the audit, we obtained an understanding of the entity and its environment, including its internal
control, sufficient to assess the risks of material misstatement of the financial statements and to design
the nature, timing, and extent of further audit procedures. An audit is not designed to provide assurance
on internal control or to identify significant deficiencies. Significant deficiencies in such controls, if any,
have been communicated to you by a separate letter.
Had we noted any significant matters related to the financial statement audit that were, in our professional
judgment, relevant to the responsibilities of those charged with governance in overseeing the financial
reporting process, we would have communicated those in a separate letter. We did not note any such
matters. Generally accepted auditing standards do not require us to design procedures for the purpose of
identifying other matters to communicate with those charged with governance.
Sianificant Accounting Policies
Management is responsible for the selection and use of appropriate accounting policies. In accordance
with the terms of our engagement, we will advise management about the appropriateness of accounting
policies and their application. The significant accounting policies used by the Authority are described in
the notes to the financial statements. No new accounting policies were adopted and the application of
existing policies was not changed during the year ended June 30, 2011. We noted no transactions
entered into by the Authority during the year for which there is a lack of authoritative guidance or
consensus. All significant transactions have been recognized in the financial statements in the proper
period.
Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management and are
based on management's knowledge and experience about past and current events and assumptions
about future events. Certain accounting estimates are particularly sensitive because of their significance
to the financial statements and because of the possibility that future events affecting them may differ
significantly from those expected. Where applicable, the Authority utilized accounting estimates for
depreciation on Authority assets, amortization of bond related issuance costs, premiums/discounts and
gains/losses on bond defeasance and for reporting incurred but not reported amounts relating to the
liability for claims and judgments. The methodology used during this audit is consistent with that of prior
years. We evaluated the key factors and assumptions used to develop these estimates in determining
that they are reasonable in relation to the financial statements taken as a whole.
Financial Statements Disclosure
Certain financial statement disclosures are particularly sensitive because of their significance to financial
statement users. The disclosures in the financial statements are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our
audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the
audit, other than those that are trivial, and communicate them to the appropriate level of management.
r 110
LSL 041 %,
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CE PTIMM PUBLIC ACCOUNTANT$
Board Members of Tres Hermanos Conservation Authority
Diamond Bar, California
Page 3
Management has corrected all such misstatements. In addition, none of the misstatements detected as a
result of audit procedures and corrected by management were material, either individually or in the
aggregate, to the financial statements taken as a whole.
Disaareements with Manaaement
For purposes of this letter, professional standards define a disagreement with management as a financial
accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be
significant to the financial statements or the auditor's report. We are pleased to report that no such
disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management
representation letter dated November 8, 2011.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting
matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application
of an accounting principle to the governmental unit's financial statements or a determination of the type of
auditor's opinion that may be expressed on those statements, our professional standards require the
consulting accountant to check with us to determine that the consultant has all the relevant facts. To our
knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to retention as the governmental unit's auditors. However,
these discussions occurred in the normal course of our professional relationship and our responses were
not a condition to our retention.
Other Communications
The Authority implemented, when applicable, the following new Governmental Accounting Standards
Board (GASB) pronouncements, which were effective for fiscal year 2010-2011 audits:
GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions
This information is intended solely for the use of the board members of the Authority or individual(s)
charged with governance and management of the Authority, and is not intended to be and should not be
used by anyone other than these specified parties.
Very truly yours,
Audit Difference Evaluation Form
Tres Hermanos Conservation Authority
Balance Sheet date: June 30, 2011
Opinion Unit: Governmental -wide
Instructions
This form should be used to accumulate known audit differences by opinion unit, fund type or fund
detected by non -sampling substantive tests (including differences in accounting estimates) and projected
audit differences from substantive tests that used sampling. The current year effect of prior year
uncorrected audit differences should also be summarized at the bottom of the form. This form should not
include normal closing entries. At the end of the audit, the auditor should evaluate all uncorrected audit
differences individually and in the aggregate, in the context of individual opinion and conclude whether
they materially misstate the financial statement of an opinion unit. Thus, a separate Audit Difference
Evaluation Form should be maintained for each opinion unit, fund type or fund.
Description (Nature) Workpaper
of Audit Difference Cause Ref. Amount
None $
Total
Less Audit Adjustments Subsequently Booked
Net Unadjusted Audit Differences -thisyear
Effect of Net Unadjusted Audit Difference - prior year
NetAudit Differences $
TRES HERMANOS
CONSERVATION AUTHORITY
FINANCIAL STATEMENTS
JUNE 30, 2011
TRES HERMANOS CONSERVATION AUTHORITY
JUNE 30, 2011
AUTHORITY OFFICIALS
Peter Rogers
Chairman
Carol Herrera
Vice -Chair
Michael S. Fleager
Executive Director
Jim De Stefano
Deputy Executive Director
Tommye Cribbins
Secretary
Judy Lancaster
Treasurer
Wen Chang
Alternate
Dave Perez
Ex -Officio Director
"Vacant"
General Counsel
Steve Tye
Member
Gwenn Norton -Perry
Member
TRES HERMANOS CONSERVATION AUTHORITY
JUNE 30, 2011
TABLE OF CONTENTS
Page
Number
INDEPENDENT AUDITOR'S REPORT................................................................................................... 1
BASIC FINANCIAL STATEMENTS:
Statement of Net Assets and Governmental Fund Balance Sheet .................................................... 3
Statement of Activities and Governmental Fund Revenues,
Expenditures and Changes in Fund Balance.................................................................................... 4
Budgetary Comparison Statement..................................................................................................... 5
Notes to Basic Financial Statements..... — . ---- ... ............................................................................... 6
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LSL 0C
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CERTIFIED PUBLIC ACCOUNTANTS
< Brandon W. Burrows, CPA
David E. Hale, CPA, CFP
A Professional Corporation
a Donald G. Slater, CPA
Richard K. Kikuchi, CPA
t. Susan F. Matz, CPA
Shelly K. Jackley, CPA
Bryan S. Gruber, CPA
Board of Directors
Tres Hermanos
Conservation Authority
Diamond Bar, CA 91765
INDEPENDENT AUDITOR'S REPORT
We have audited the accompanying financial statements of the governmental activities and the general fund of
the Tres Hermanos Conservation Authority as of and for the year ended June 30, 2011, as listed in the table of
contents. These financial statements are the responsibility of the management of the cities of Chino Hills and
Diamond Bar, California. Our responsibility is to express an opinion on these financial statements based on
our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America, and in accordance with Government Auditing Standards, issued by the Comptroller General of the
United States. Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis
for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial
position of the governmental activities and the general fund of the Tres Hermanos Conservation Authority at
June 30, 2011, and the changes in its financial position, thereon and the budgetary comparison forthe general
fund for the year then ended in conformity with the accounting standards generally accepted in the United
States of America.
In accordance with Government Auditing Standards, we have also issued our report dated
November 8, 2011 on our consideration of the Tres Hermanos Conservation Authority intemal control over
financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and
grant agreements and other matters. The purpose of that report is to describe the scope of our testing of
internal control over financial reporting and compliance and the results of that testing, and not to provide an
opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit
performed in accordance with Government Auditing Standards and should be considered in assessing the
results of our audit.
Lance, Soil & Lunghard, LLP 203 North Brea Boulevard N Suite 203 Brea, CA 92821 -- TEL: 714.672.0022 - Fax: 714.672.0331 www.lslcpas.com
41185 Golden Gate Circle , Suite 103 = Murrieta, CA 92562 TEL: 951 .304.2728 Fax: 951.304.3940
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CENTMEO PUBLIC ACCOUNTANTS
Board of Directors
Tres Hermanos
Conservation Authority
The Authority has not presented a management's discussion and analysis that accounting principles generally
accepted in the United States of America has determined is necessary to supplement, although not required to
be part of, the basic financial statements.
4.7 . qc.'e'04 ac; xx�°
Brea, California
November 8, 2011
TRES HERMANOS CONSERVATION AUTHORITY
STATEMENT OF NET ASSETS AND GOVERNMENTAL FUND BALANCE SHEET
JUNE 30, 2011
Assets:
Cash and cash equivalents
Total Assets
Fund Balances]Net Assets:
Fund Balances:
Unassigned:
Total Fund Balances
Net Assets:
Unrestricted
Total Net Assets
See Notes to Financial Statements 3
General Statement of
Fund Adjustments Net Assets
$ 104,693 $ $ 104,693
$ 104,693 104,693
$ 104,693 (104,693)
$ 104,693 (104,693)
104,693 104,693
$ 104,693 $ 104,693
TRES HERMANOS CONSERVATION AUTHORITY
STATEMENT OF ACTIVITIES AND GOVERNMENTAL FUND
REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
YEAR ENDED JUNE 30, 2011
Revenues:
Contributions
Total Revenues
Expenditures:
General government:
Auditing services
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
Fund Balances/Net Assets:
Beginning of Year
End of Year
See Notes to Financial Statements 4
General Statement of
Fund Adjustments Activities
1,200 1,200
171 171
1,371 1,371
(1,371) (1,371)
106,064 106,064
$ 104,693 $ $ 104,693
TRES HERMANOS CONSERVATION AUTHORITY
BUDGETARY COMPARISON STATEMENT
YEAR ENDED JUNE 30, 2011
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 106,064 $ 106,064 $ 106,064 $
Amounts Available for Appropriation 106,064 106,064 106,064 -
Charges to Appropriation (Outflow):
General government:
Legal services
10,000
10,000
-
10,000
Auditing services
2,500
2,500
1,200
1,300
Other
56,000
56,000
171
55,829
Total Charges to Appropriations
68,500
68,500
1,371
67,129
Budgetary Fund Balance, June 30
$ 37,564 $
37,564 $
104,693 $
67,129
See Notes to Financial Statements 5
TRES HERMANOS CONSERVATION AUTHORITY
NOTES TO FINANCIAL STATEMENTS
JUNE 30. 2011
I. SIGNIFICANT ACCOUNTING POLICIES
Note 1: Organization and Summary of Significant Accounting Policies
a. Description of the Reporting Entity
The Tres Hermanos Conservation Authority (Authority) is ajoint powers agency created by a
joint powers agreement between the cities of Chino Hills and Diamond Bar, California, dated
January 19, 1999. It was created pursuant to Articles 1 through 4 of Chapter 5, Division 7,
Title 1 of the Government Code of the State of California, in accordance with the provisions of
the Marks -Roos Local Bond Pooling Act of 1985. The purpose of the Authority is to create a
public entity to coordinate the overall development and conservation of a large undeveloped
area of real property known as the Tres Hermanos Ranch, by preparing studies, plans,
environmental reviews and similar information and by making recommendations to its
members to take such actions including, but not limited to, acquisition and eminent domain as
are necessary to implement its recommendations.
The Authority is a public entity separate and apart from each of the Cities. The funds of the
Authority have not been included within the scope of the basic financial statements of the
Cities because the Authority has its own governing board that has responsibility over the
operations of the Authority. Only the funds of the Authority are included herein, therefore,
these financial statements do not purport to represent the financial position or results of
operation of the cities of Chino Hills or Diamond Bar.
b. Government -Wide and Fund Financial Statements
The government -wide financial statements (Statements of Net Assets and Statement of
Activities) report information on all activities of the Authority.
The statement of activities demonstrates the degree to which the direct expenses of a given
function or segment is offset by revenues. Direct expenses are those that are clearly
identifiable with a specific function or segment. Revenues include contributions of the
participating agencies.
c. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government -wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting. Revenues are recorded when
earned and expenses are recorded when a liability is incurred, regardless of the timing of
related cash flows.
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized
as soon as they are both measurable and available. Revenues are considered to be available
when they are collectable within the current period or soon enough thereafter to pay liabilities
of the current period. For this purpose, the government considers revenues to be available if
they are collected within 60 days of the end of the current fiscal period. Expenditures
generally are recorded when a liability is incurred, as under accrual accounting.
TRES HERMANOS CONSERVATION AUTHORITY
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2011
Note 1: Organization and Summary of Significant Accounting Policies (Continued)
Private -sector standards of accounting and financial reporting issued priorto December 1959,
generally are followed in the government -wide financial statements to the extent that those
standards do not conflict with or contradict guidance of the Governmental Accounting
Standards Board.
d. Assets, Liabilities and Net Assets or Equity
Cash and Cash Equivalents
Cash and cash equivalents consist of demand deposits that are maintained in a bank
account to pay obligations of the Authority. Cash and cash equivalents are reported at
fair value on the accompanying statement of net assets and governmental fund balance
sheet.
Functional Classification
Expenditures of the Authority are classified as general government.
Note 2: Stewardship, Compliance and Accountability
The Executive Director directs the preparation of the Authority operating budget that is approved
by the Board at the annual meeting.
Note 3: Cash and Cash Equivalents
Demand Deposits
At June 30, 2011, the carrying amount of the Authority's deposits was $104,693 and the bank
balance was $104,693.
Agenda No. 5.1
TRES HERMANOS CONSERVATION AUTHORITY
STAFF REPORT
Date: March 19, 2012
To: Chairman and Members of the Tres Hermanos Conservation Authority
From: James DeStefano, Executive Dire
Subject: Confirmation of Appointments
Recommendation:
Ratify appointments.
Background/Analysis:
On an annual basis both Mayor's of the cities of Chino Hills and Diamond Bar appoint
members to the Tres Hermanos Conservation Authority.
Once notified of the appointment or re -appointment of the delegates, the Tres Hermanos
Conservation Authority Board ratifies the appointments.
City of
Chin® Hills
December 15, 2011
James DeStefano, City Manager
City of Diamond Bar
21865 E. Copley Drive, Suite 100
Diamond Bar, CA 91765
Dear Mr. DeStefano:
Q
OV
RE: TRES HERMANOS CONSERVATION AUTHORITY
At their regular meeting held December 13, 2011, the City Council of the City of Chino Hills
appointed Mayor Art Bennett and Vice Mayor Peter Rogers as delegates to the Tres Hermanos
Conservation Authority.
Please direct meeting agendas to citycouncil@chinohills.org or to our mailing address below.
Should you have any questions, please feel free to call me at (909) 364-2620.
Very truly yours,
CITY OF CHINO HILLS
MARY M. McDUkFEE, CM(
CITY CLERK
cc Tommye Gribbins, City Clerk
City Council: ArtBennett Ed M. Graham W.C. "Bill' Kruger Gwenn E. Norton -Perry Peter J. Rogers
14000 City Center Drive, Chino Palls, CA 91709 ® (909) 364-2600 ® FAX (909) 364-2695 ® www.chinohills.org
Ling -Ling Chang
Mayor
Jack Tanaka
Mayor Pro Tem
Ron Everett
Council Member
Carol Herrera
Council Member
Steve Tye
Council Member
January 5, 2012
City of Diamond Bar
21810 Copley Drive . Diamond Bar, CA 91765-4178
(909) 839-7000 . Fax (909) 861-3117
www.DiamondBarCA.gov
James DeStefano, Executive Director
Tres Hermanos Conservation Authority
c/o City of Diamond Bar
21810 Copley Drive
Diamond Bar, California 91765
Dear Mr. DeStefano:
I, Tommye Cribbins, City Clerk of the City of Diamond Bar, hereby
certify that, at a Regular Meeting of the Diamond Bar City Council held
on December 20, 2011, Council Member Carol Herrera and Council
Member Ron Everett were designated to serve as Delegates to the Tres
Hermanos Conservation Authority.
** PLEASE NOTE: Diamond Bar City Hall has moved to a permanent
location. Our new address is 21810 Copley Drive, Diamond Bar, CA
91765.
i
Tommye Anne Cribbins, City Clerk
City of Diamond Bar
Agenda No. 5.2
TRES HERMANOS CONSERVATION AUTHORITY
STAFF REPORT
Date: March 19, 2012
To: Chairman and Members of the Tres Hermanos Conservation Authority
From: Executive Director
Subject: Review and Action — Fiscal Year 2012/13 and Fiscal Year 2013/14 Au-
thority Budget
Recommendation:
That the Authority, following review and discussion, adopt a budget for Fiscal Year
2012/13 and Fiscal Year 2013/14.
Background/Analysis:
The Tres Hermanos Conservation Authority By-laws provide for Board review and ap-
proval of a two-year annual operating budget. The proposed two-year budget for Fiscal
Year 2012/13 and Fiscal Year 2013/14 does not require an annual contribution of $5,000
from each Member City to cover the basic administrative expenses of the Authority in-
cluding items such as Legal Counsel, insurance, and audit services. When the last
budget was adopted, it was decided to forego the annual contribution until further notice.
Recommended by:
JaDeStelfano, Executive Director
Attachments
Respectfully Submitted by:
Tommyd Cn5bins, Secretary
TRES HERMANOS CONSERVATION AUTHORITY
TWO-YEAR OPERATING BUDGET
FISCAL YEARS 2012/13 & 2013/14
REVENUES
ANTICIPATED FUND BALANCE, JUNE 30, 2012
OTHER REVENUE
CONTRIBUTION FROM CHINO HILLS
CONTRIBUTION FROM DIAMOND BAR
EXPENDITURES
SERVICES AND SUPPLIES
SUPPLIES -GENERAL
CONTRACT SERVICES
LEGALFEES
LEGAL NOTICES
ACCOUNTING/AUDIT FEES
MEETINGS
INSURANCE
CONTINGENCIES
103,100
TOTAL SOURCES 103,100
300
50,000
10,000
1,000
3,000
1,200
2,500
1,000
TOTAL USES 69,000
ANTICIPATED FUND BALANCE RESERVE, JUNE 30 2014 34,100
