Audit of Fire Services

Board of County Commissioners

March 2011

Internal Audit Division Internal Audit Division

Clerk of the Circuit Court

Table of Contents

Transmittal Letter.........................................................................................................................i Table of Contents....................................................................................................................... ii

Introduction.................................................................................................................................1

Background.................................................................................................................................2

Scope, Objectives and Methodology ..........................................................................................4 Scope Limitation.........................................................................................................................5

Discussion Points

1. Citrus County Fire Rescue does not consistently enforce the terms of the volunteer firefighter’s written agreement to reimburse the County for training when the three-year commitment is not fulfilled...................................................................................................7

2. The terms of AR:14.01, governing the Firefighter Educational Reimbursement Program are not enforced......................................................................................................8 3. The process for maintaining VFF reimbursement forms needs stronger controls and oversight................................................................................................................................9 4. Citrus County Fire Rescue does not consistently collect tuition from external students ....12 SUPPLEMENTAL INFORMATION ....................................................................... I - XXXIV Fire Services Management Response – Exhibit A................................................................. i- ix Auditor’s Response to Management – Exhibit B ............................................................ x - xviii Abbreviations BOCC – Board of County Commissioners IA – Internal Audit CCFR – Citrus County Fire Rescue VFF – Volunteer Firefighter CFF – Career Firefighter FERP – Firefighter Educational Reimbursement Program NFPA – National Fire Protection Association FFIRS- Florida Fire Incident Reporting System FTC – Fire Training Center CRFD – Crystal River Fire Department

ii

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INTRODUCTION

We conducted the Fire Services Audit, in accordance with Article V of the Florida Constitution, Section 16, and Section 1(d) Article VIII, which state the Clerk is the ex officio Clerk of the Board of County Commissioners (BOCC), auditor, recorder and custodian of all County funds, and as agreed upon in the Interlocal Agreement between the BOCC and Betty Strifler, Clerk of the Circuit Court. The table below summarizes the discussion points contained in this report, along with the cross reference to the page number containing the details. Discussion Point Description Page Reference

1

Citrus County Fire Rescue (CCFR) does not consistently enforce the terms of the volunteer firefighter’s written agreement to reimburse the County for training when the three-year commitment is not fulfilled. See page 7

2

The terms of AR:14.01, governing the Firefighter Educational Reimbursement Program (FERP are not enforced. See page 8

3 The process for maintaining VFF reimbursement forms needs stronger controls and oversight. See page 9

4 Citrus County Fire Rescue does not consistently collect tuition from external students. See page 12

We believe the recommendations offered will enhance controls and generate additional revenues for Fire Rescue training opportunities. In light of recent discussions regarding the Fire Services Master Plan and possible merger with the Citrus County Sheriff’s Office, we have included charts and tables detailing revenue, budgeted vs. actual expenditures, and other statistical data that may assist in understanding Fire Services financial operations.

BACKGROUND

Citrus County Fire Rescue, established in 1972 as a volunteer fire department, provides services including fire suppression, emergency medical response, technical rescue, fire prevention, and education to a population of approximately 142,000 Citrus County residents. Prior to April 2005, the County was served by an all volunteer firefighter force. As of the date of this report, the County employs 45 career firefighters and approximately 175 volunteers, fulfilling the roles of combat, support, trainee, and auxiliary positions. Of the 14 fire stations located throughout the County, 5 are staffed with career firefighters, on a 24/7 basis, with 3 per shift. CCFR follows the National Fire Protection Association (NFPA) benchmark standards recommended in the NFPA Standard 1720 – Organization and Deployment of Fire Suppression Operations, Emergency Medical Operations, and Special Operations to the Public by Volunteer Fire Departments (2010 Edition). The NFPA’s October 2010 report, “U.S. Fire Department Profile Through 2009,” listed the following statistics: * There were approximately 1,148,100 firefighters in the US in 2009 335,950, or 29% were CFFs 812,150, or 71% were VFFs * Most of the CFFs served communities of 25,000 or more people * Most of the VFF were in departments protecting fewer than 2,500 people * Of the approximate 30,165 fire departments in the United States: 2,457 departments were manned by only career firefighters 1,752 were mostly career 5,099 were mostly volunteer 20,857 were all volunteer

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The table below reflects the CCFR call volume since FY 2005.

CITRUS COUNTY FIRE RESCUE

CALL BY INCIDENT TYPE FY

2005 FY

2006 FY

2007 FY

2008 FY

2009 FY

2010 Building Fires 99 112 95 115 136 130Vehicle Fires 78 95 60 93 96 74Other Fires 301 394 292 276 325 188Pressure Ruptures, Explosion, Overheat 1 4 1 3 3 1Rescue Calls - Emergency Medical Treatment 2070 3813 1903 2571 1727 1606Rescue Calls - All Other 14 15 16 22 21 15Hazardous Condition Calls 960 261 223 407 308 295Service Calls 1017 1308 801 801 1236 660Good Intent Calls 24 70 456 851 901 971Severe Weather or Natural Disaster Calls 4 11 7 29 15 14Special Incident Calls 4 3 320 139 2 11False Malicious Calls 1 12 1 6 4 1Other False Calls 291 330 282 416 382 332

Total Calls (includes 1208 Mutual Aid Calls Given) 4864 6428 4457 5729 5156 4298

Source – FLORIDA FIRE INCIDENT REPORTING SYSTEM - STATE FIRE MARSHALL’S OFFICE

See Summary by Incident Type Reports and Incident Type Codes for detailed explanations in the Supplemental Information section.

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SCOPE, OBJECTIVES & METHODOLOGY

The scope of this audit covered operations between October 1, 2007 and September 30, 2009. We also reviewed transactions for operations during fiscal year 2010, to analyze current practices and controls. The objectives of this audit were to determine the adequacy of internal controls over the expenditures and the collection, deposit, and recording of revenue. The primary focus of the audit concentrated on Fire Training Center tuition, and volunteer firefighter reimbursements. The audit objectives were accomplished by:

1. interviewing office staff to gain a general understanding of their procedures. 2. reviewing samples of invoices submitted to Finance to ensure they were properly

authorized. 3. reconciling tuition deposited with various firefighter class rosters. 4. reviewing and reconciling VFF reimbursement requests with Fire Services monthly incident reports.

Inventory transactions, purchasing card and fuel card transactions, excluded from this audit, will be reviewed in subsequent follow-up audits. The Internal Audit Division is free from organizational impairments to independence in our reporting as defined by generally accepted government auditing standards. We report directly to and are accountable to the Citrus County Clerk of the Circuit Court. Organizationally, we are outside the staff or line management function of the units that we audit. We report the results of our audits to the Clerk, management of the department under review, the County Administrator, and the Board of County Commissioners. All reports are available to the public. Internal Audit (IA) exercised due professional care in the performance of this audit; however, this does not mean that unreported noncompliance or irregularities do not exist. The deterrence of fraud or employee abuse is the responsibility of management. Audit procedures alone cannot assure that fraud or abuse does not exist.

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SCOPE LIMITATION Internal Audit requested read-only access to the FireHouse and FirePrograms databases to independently review operational transactions and assess controls. That request was denied. Internal Audit requested five years of statistical data regarding incident activity. That request was only partially fulfilled, as Fire Services sent only fiscal years 2008 and 2009. IA subsequently obtained the required statistical information from the Florida State Fire Marshal, to whom it had been reported. Internal Audit requested access to the National Fire Incident Reporting Systems website to review and extract data into Excel. That request was denied. Information that was obtained from Fire Services was provided in paper format or PDF. Additionally, class rosters and tuition receipts were also provided in paper format. The additional hours required to convert thousands of incidents, as well as class roster enrollments and tuition receipts, into an auditable format significantly delayed the timely completion of this audit.

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VOLUNTEER FIREFIGHTER STATISTICS & BACKGROUND

Citrus County Fire Rescue employed 377 VFFs between August 1, 2005 through September 20, 2010, at which time 131 remained active.

Of the 377 VFFs, 182 worked two years or less – 48% turnover rate. As of March 21, 2011, CCFR hired an additional 36 VFFs for FY 11. As of March 21, 2011, a total of 167 VFF served Citrus County.

Citrus County Fire Rescue offers opportunities for individuals to become part of the CCFR team in a volunteer capacity. Volunteers may apply for positions as a combat firefighter, support unit firefighter, rehab unit person, clerical support person, or as a liaison for the fire safety house/Fire Marshal’s office teaching children and adults about fire safety. Requirements to become a firefighter (volunteer or career) are governed by Florida Statutes 633 and the Florida Administrative Code 69A-37. Per the Florida Administrative Code, volunteer firefighters must earn their Firefighter I certification within one year, unless one of several exceptions apply—serving in the rehab unit (operating outside a hazard zone and providing refreshments at the scenes), or assisting with public education. A Firefighter I has successfully completed 206 hours of knowledge and skill-based training, and passed both written and practical examinations. A Firefighter II has successfully completed an additional 192 hours of training and examinations. The County pays for fire school training when the volunteer is active and in good standing for 90 days, and resides no more than 10 minutes away from the closest active County fire station. Candidates must pass a criminal background check, driver’s license check, drug screening test, medical examination, and receive the Fire Chief’s approval. In exchange, the volunteer must sign an agreement to serve as a Citrus County volunteer for a three-year period. Failure to honor the three-year commitment requires reimbursement to the County for the training, on a prorated basis, in accordance with the written agreement. No minimum hours of service are required; however, a volunteer must earn 25 ‘good standing’ points each month. The points are earned in several ways—responding to calls, attending training sessions, “standing by” at the station, or participating in other events. The County provides all required uniform and safety equipment, the safekeeping of which is the responsibility of the volunteer. Trainees, support and combat VFF positions receive $10.83 for each call to which they respond. Each volunteer maintains a reimbursement form (also referred to as call log), identifying the date, call number, location, and type of event. The call log is submitted to the Station Captain and Fire Services for review and approval, then to Finance for payment.

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Volunteer firefighters must earn a minimum of 240 hours training annually, and participate in refresher training in hazardous materials response, first responder/EMS, and radiological training. At the commencement of this audit, Administrative Regulation AR:14.01, April 10, 2001, governed the Firefighter Educational Reimbursement Program (FERP). According to the AR, to obtain financial assistance for approved courses directly related to Fire Service at the Citrus County FTC, the VFF must remain in good standing for one year after completion of course. If the VFF voluntarily separates within one year of completing the course, for any reason other than death or disability, the VFF agrees to reimburse Fire Services. 1. DISCUSSION POINT – Citrus County Fire Rescue does not consistently enforce the terms of the volunteer firefighters’ written agreement to reimburse the County for training when the three-year commitment is not fulfilled. Citrus County provides tuition-free Firefighter I & II classes at the FTC to become a VFF. The VFF must be active and in good standing as a volunteer for 90 days prior to attending these classes. Upon completion of the training, the VFF must remain active and in good standing as a volunteer for three years, as outlined in the written agreement. If this commitment is not fulfilled, the VFF must reimburse Citrus County for funds that were expended (on a prorated basis). The tuition charged for Firefighter I & II classes for students other than a Citrus County VFF is $3100. For these firefighter classes, CCFR provides books, uniforms (t-shirts, shorts, hats, bags, etc.), physicals, background/license, and instructors. The combined cost of the physical and background/license alone is $204. We reviewed the Firefighter I & II rosters for classes provided by CCFR with starting dates ranging from January 14, 2008 through August 31, 2009 and determined that:

17 VFFs did not honor their three-year commitment 3 failed a class 6 VFFs dropped classes

Based upon the terms of the written agreement between the County and the volunteers, the County should have received reimbursements totaling $48,050. In our review of FTC tuition deposits paperwork provided by CCFR and of deposits recorded in Pentamation, we were unable to locate any reimbursements. RECOMMENDATION:

1. Citrus County Fire Rescue should enforce the terms of the written agreement by collecting the cost of tuition from those VFF who fail to honor their three-year, legally binding agreement to serve. Failure to do so results in the County providing firefighter

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education and certifications to individuals who then go to work in other jurisdictions at the expense of Citrus County taxpayers.

2. Citrus County Fire Rescue should consider charging the students who drop out for those expenses incurred on their behalf, including t-shirts, shorts, hats, bags, physicals, and background/license.

2. DISCUSSION POINT – The terms of AR:14.01 governing the Firefighter Educational Reimbursement Program are not enforced. We reviewed the attendance rosters and tuition payments received for classes offered at the FTC during the period FY 2008 and FY 2009. Tuition fees charged to external students for classes other than Firefighter I & Firefighter II were $300 per class. VFFs and instructors received free tuition. Tuition for Progress Energy and State of Florida Forestry students varied according to the number of participating students. Based on our review, we noted that seven VFFs separated within one year after completing 16 classes (other than FFI & FFII). According to the AR, the County should have received reimbursement in the amount of $4800, if the VFFs separated voluntarily. In our review of FTC deposits, we were unable to locate any reimbursements. RECOMMENDATION: During the course of this audit, the County removed AR:14.01, FERP, from the County intranet to undergo review. Since this AR was in effect at the beginning of the audit, and until this AR is officially revised and accepted by the BOCC, AR:14.01 is the control relative to tuition assistance. Therefore, management should enforce the reimbursement policy.

VOLUNTEER FIREFIGHTER REIMBURSEMENTS The Fire Rescue paid on-call firefighters—VFFs —receive $10.83 for each call to which they respond. The CCFR Standard Operating Procedures, Section 100.29, Paid On-Call Reimbursement, is currently under revision. The procedures from that policy, issued August 27, 2007 and revised February 11, 2008 state:

1. Upon dispatch of a call, the Paid On-Call firefighter must arrive at the station while the call is still active in order to be reimbursed. They do not have to be on the actual responding unit.

2. When on a call, if other calls are dispatched to their primary district, the Paid On-Call firefighter will be paid for those calls, without clearing the call they are on.

3. If multiple calls are dispatched and cancelled within a short period of time, all members who are either at the station or committed to other calls will be reimbursed for all calls dispatched to that district.

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This method of reimbursement resulted in firefighters being paid for numerous calls to which they actually did not respond. During the entrance conference, we discussed this policy with the Fire Chief, who stated that reimbursement policies were changing. To receive reimbursement, the VFF maintains a response reimbursement form (also referred to as call log), which contains the date, incident location and incident number, and type of call to which he/she has responded. At the end of the month, the VFF submits this to the Chief Fire Officer at the station for review and signature. The forms are then submitted to the Fire Services Accounting Clerk for review and compilation, reviewed and approved by the Deputy Chief of Administration and the Fire Chief, and finally submitted to Finance for payroll processing. We originally requested read-only access to the FireHouse (implemented on January 1, 2010) and FirePrograms (replaced on January 1, 2010) databases to verify the reimbursement form data with the incident reports maintained by Fire Services. Our request was denied, based on the Fire Chief’s concerns regarding HIPAA (Health Insurance Portability and Accountability Act) privacy laws, even though the Clerk’s office routinely processes and maintains Board data containing information protected by HIPAA regulations and Florida Statute. As an alternative, Fire Services provided the monthly incident reports (generated by Fire Programs) from September 2008 through December 2009 in an electronic PDF format. The reports for January 2010 through April 2010 were submitted in paper format, since the FireHouse software cannot export any data into an Excel format. These paper reports were not set up in the same format as the PDF reports, which listed the time of the incident, the identifying number for the incident type, and description of the incident. Therefore, we were unable to utilize this data, except for testing for duplicate names for the month of January 2010, which required manual review of the first 124 pages in this 423-page document. To perform this review, we converted the FirePrograms incident reports from PDF to Excel spreadsheets. Because the VFF reimbursement forms are submitted to Finance in paper format, we manually input the data from the reimbursement forms into Excel spreadsheets. This process was extremely labor intensive, but resulted in achieving a workable format required to conduct this analysis. 3. DISCUSSION POINT – The process for maintaining VFF reimbursement forms needs stronger controls and oversight. We compared the VFF reimbursement forms data for the period February 2009 through December 2009 with the monthly incident reports maintained by Fire Services to:

determine if duplicate requests were submitted and/or paid.

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compare the VFF reimbursement forms with the monthly incident reports provided by Fire Services. determine if there was an overall reduction in calls, based upon the Fire Chief’s statement that reimbursement procedures were changing around July 2009.

From February, 2009 through January 2010, 135 VFFs submitted reimbursement forms for 14,181 calls, for a total of $153,580.23. Of those reimbursements, 92 out of 135 VFF received reimbursement for less than 100 calls. Conversely, seven VFF were reimbursed for a range of 400 – 669 calls.

Numbered of Paid Calls Number of VFFs 1-99 92

100-199 20 200-299 8 300-399 8 400-499 3 500-599 3 600-669 1

Total 135

Based on our review, we concluded the following:

a. Fifty-six duplicate payments were made to 19 employees, totaling $606. b. Volunteer Firefighters submitted reimbursement forms with missing incident numbers. c. Because the majority of the reimbursement forms are handwritten, numerous entries were illegible, and some location addresses were incorrect.

d. Twenty VFF reimbursement forms were missing signatures, either by the payee or the Chief Fire Officer. e. We noted several instances where the reimbursement forms total was counted

incorrectly, resulting in three overpayments, totaling $32. f. Three VFFs listed standby calls that were not listed on the monthly incident

reports, totaling $32. g. One VFF submitted two incidents for reimbursement, but was not listed as a responder on the monthly incident report, totaling $22. h. A VFF paid as a storekeeper from 9 am–4 pm on February 18, 2009 submitted reimbursement for an incident occurring at 8:54 am that same day, totaling $11.

i. We noted on numerous reimbursement forms that someone in addition to the VFF entered incidents onto the form. This occasionally resulted in a duplicate payment to the VFF.

j. We noted that some VFFs did not submit their incidents for reimbursement in the payroll month that corresponded with the call. Waiting months to turn in calls increases the possibility of errors or duplicate payments.

k. Ninety-nine VFFs were listed in the 11 monthly incident reports as responding to 392 incidents, but the incidents were not submitted for reimbursement by the VFF.

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Employment records for one of these VFFs could not be located in Finance or the Pentamation software. l. The monthly incident reports generated by the FirePrograms software contained

662 duplicate entries of responding personnel. The total number of responders is overstated by approximately 2.3%.

m. In reviewing the paper report generated by FireHouse for January 2010, we noted 13 duplicate entries for VFFs for incidents occurring from January 29-31, 2010.

n. As the Fire Chief stated, VFF reimbursement calls dramatically declined, starting in July 2009.

Month # Calls

Feb-09 2,598

Mar-09 2,523

Apr-09 1,968

May-09 1,170

Jun-09 1,262

Jul-09 663

Aug-09 685

Sep-09 517

Oct-09 633

Nov-09 674

Dec-09 752

Jan-10 736

Total 14,181

VFF Reimbursed Calls

0

500

1000

1500

2000

2500

3000

Feb-09 Mar-09 Apr-09 May-09 Jun-09 Jul-09 Aug-09 Sep-09 Oct-09 Nov-09 Dec-09 Jan-10

RECOMMENDATION:

a. In order to strengthen controls to ensure report reliability, accuracy, and appropriateness of transactions, management should consider utilizing

electronic reports for all VFF reimbursement forms in order to mitigate errors and discrepancies. Maintaining an electronic spreadsheet would reduce the cost of paper, simplify the review and approval process, and ensure accuracy. Data could be monitored to ensure incident numbers are submitted and paid once. b. Management should consider establishing an appropriate time frame in which to

submit calls for reimbursement. c. Management should investigate and correct any duplicate entries on the monthly

incident reports, in addition to any discrepancies between the VFF reimbursement forms and the monthly incident reports which are now generated by the FireHouse program.

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Fire Training Center 4. DISCUSSION POINT – Citrus County Fire Rescue does not consistently collect tuition from external students.

a. By comparing class rosters provided by Fire Services to payments deposited in the general ledger maintained by Finance, we noted that nine students did not pay the $300 tuition fee for the following classes--three students were from The Villages Public Safety Department.

(1) Live Fire Training Instructor Program 1/19/09 – 1/23/09 (2) Live Fire Training Instructor Refresher 7/16/09 – 7/16/09

(3) Apparatus Operations 12/10/07 – 12/14/07

During the entrance conference, the Fire Chief stated that reciprocal training was being conducted at The Villages. Internal Audit did not verify or review CCFR class rosters for reciprocal training conducted at The Villages. Based on fees charged for these classes, the County should have received a total of $1,800 in tuition payments (six students). Those enrolled in the Instructor Program/Refresher were external students and were not listed in Pentamation as Fire Training Center instructors.

b. Additionally, other classes for which there were no records of tuition payments included:

(1) Aerial Operations – 1/14/08 – 2/5/08 – 22 students @ $ 300 No fee Firefighter I & II – 1/14/08 – 4/17/08 – 3 students @ $1,550 No fee Firefighter I – 1/08/08 – 7/05/08 – 1 student @ $1,550 No fee

According to our research, most of these students were from The Villages Public Safety Department. During the entrance conference, the Fire Chief stated that reciprocal training was being conducted at The Villages. Internal Audit did not verify CCFR firefighter records for training conducted at The Villages, valued at $12,800.

(2) First Responder – 5/5/09 - 5/21/09 – 2 students @ $ 300 $ 600

The notes on the rosters provided to IA indicated the students would “bring the payment.” One of the students was hired several weeks after the class, but separated from employment on October 9, 2009—less than the one year required by AR: 14.01.

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(3) Crystal River Fire Department (CRFD)

(a) A CRFD firefighter passed the Firefighter I class on September 22, 2008, and reimbursed the FTC $286 for his books and PT uniform. $1264 tuition was waived. (b) Course Design – 5/11/09 – 5/14/09 – 1 student @ $ 300 No fee

(c) EVOC training – May 2009 – 1 student @ $ 300 No fee

Fire Services stated in an email, dated July 29, 2010, that Citrus County does no-charge tuition for the CRFD. Therefore, CRFD received a total of $1864 of free training.

d. According to the class roster, a student who paid $3100 for FFI & II classes, failed

the FFI class scheduled for 1/13/09 – 6/27/09, and did not attend the FFII class. He was issued a refund of $3100 on 4/29/09 for both classes. Since the student attended and failed the FFI class, he should have received a refund for only $1550.

e. According to the class roster, a student who paid $1550 for FFI & II classes for the

period 1/13/09-06/27/09, passed the FFI class, and failed the FFII class ending on 6/27/09. Since the student attended and failed the FFII class, he should have paid an additional $1550 for tuition.

RECOMMENDATION:

a. Considering the budget constraints, management should implement adequate internal controls to ensure that tuition fees are charged and collected from all students, other than those under a reciprocal training agreement. Uncollected tuition for a select few portrays favoritism, in which County government should not participate.

b. During the entrance conference, the Fire Chief stated Fire Services was attempting to merge the firefighter classes with the Withlacoochee Training Institute (WTI). Management should consider conducting a feasibility study to determine any benefits and/or savings the County would receive by reducing training classes currently offered at the FTC.

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Fire Training Center Data – Part-time Instructors

Calendar Year

# Part-time Instructors Wages1

County Share FICA/Medicare

Florida Retirement

(FRS) 2008 19 66,578 5,093 13,928 2009 19 99,429 7,607 20,800 2010 23 90,465 6,921 19,9792

1Wages from W-2s, for the calendar years.

2FRS rate for FY08 & FY09 was 20.92%. The rate increased on July 1, 2010 to 23.25%.We used the blended rate of 22.085% for total wages paid in Calendar Year 2010, instead of calculating the 20.92% contribution based on timing of wages earned from 10/1/09 through 6/30/10, and the 23.25% contribution from 7/1/10 through 9/30/10. Therefore, $19,979 is an approximate amount for calendar year 2010.

Fire Training Center part-time instructors do not receive insurance benefits, but do accrue vacation and sick leave, based on their hours worked.

Fire Training Center Budget & Expenditures

0

100,000

200,000

300,000

400,000

500,000

600,000

Budget 346,054 477,736 383,407 359,619 289,947 325,284

Expenditure 298,926 398,656 277,867 269,043 264,781 283,756

FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010

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BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND BUDGET EXPENDREGULAR SALARIES & WAGES 155,328 117,655 176,933 149,517 172,051 118,726 186,305 134,351 141,528 137,731 168,073 145,311OVERTIME 0 10,776 4,614 12,814 0 13,001 4,546 8,851 0 8,913 0 5,549FICA TAXES 11,883 9,642 13,536 12,212 13,459 9,828 14,252 10,803 13,819 10,832 12,858 11,166RETIREMENT CONTRIBUTIONS 30,662 23,798 34,803 31,169 37,773 27,518 40,018 29,775 38,821 30,600 36,152 32,335LIFE & HEALTH INSURANCE 569 5,246 6,799 5,459 5,834 5,394 6,406 5,924 5,732 5,771 5,540 5,572WORKERS' COMPENSATION 24,309 19,443 27,690 24,488 14,972 10,829 15,109 11,332 12,952 10,104 8,589 7,630OTHER CONTRACTUAL SERV 1,880 1,688 3,380 3,435 3,380 1,708 3,380 3,273 1,900 1,080 2,350 748

BACKGROUND CK & PHYSICALS 205 0 205 0 0 0 0 0 775 845 775 611TRAVEL & PER DIEM 339 339 1,010 1,010 5,150 1,520 3,085 1,443 2,000 1,840 1,000 699COMMUNICATIONS SERVICES 220 338 600 168 1,560 936 1,560 843 840 811 840 594POSTAGE 100 98 500 399 600 530 450 449 500 140 500 47UTILITY SERVICES 12,099 11,185 12,500 13,719 12,500 13,324 12,500 11,373 11,500 12,436 12,807 14,532RENTALS & LEASES 0 0 129 129 0 0 0 0 0 0 0 0INSURANCE 17,055 17,055 19,614 16,645 19,614 0 0 0 0 0 0 0INSURANCE CLAIMS 2,500 0 2,500 0 2,500 0 0 0 0 0 0 0VEHICLE MAINTENANCE 750 732 1,500 303 3,700 2,329 1,500 1,015 3,969 3,835 5,000 4,380MAINTENANCE - BUILDINGS 2,500 4,090 3,506 3,048 4,837 4,832 4,000 2,796 4,800 1,642 5,700 3,229EQUIPMENT MAINTENANCE 10,200 5,783 30,350 23,082 5,350 5,612 7,350 3,339 7,850 6,145 15,375 17,152COMPUTER MAINTENANCE 500 0 0 0 500 0 500 0 500 0 500 0SOFTWARE MAINT/SUPPORT 62 0 899 173 306 276 994 962 1,622 926 1,115 1,068PRINTING & BINDING 1,500 1,373 2,000 1,806 940 58 1,500 132 500 411 500 295ADVERTISING 0 0 57 56 0 0 0 0 0 0 0 0OFFICE SUPPLIES 4,600 4,286 5,500 4,762 2,223 2,189 3,750 3,150 2,000 1,445 1,500 1,426OFFICE/NON-CAP EQUIPMENT 9,742 9,682 710 710 0 0 347 347 450 170 130 130OPERATING SUPPLIES 3,500 3,380 6,500 6,428 4,700 3,291 5,740 5,740 5,500 2,002 5,500 3,295TOOLS IMP. & SPEC. CLOTH 6,685 6,592 16,096 14,772 21,783 19,879 7,381 2,465 10,480 6,966 10,365 7,779UNIFORMS 0 0 0 0 0 0 4,284 1,813 4,644 4,319 7,150 3,925FUEL & LUBES 0 0 1,500 1,846 3,000 2,661 2,050 2,598 3,000 2,537 2,000 2,570JANITORIAL SUPPLIES 1,000 894 1,500 1,348 1,500 1,375 2,000 1,927 1,000 1,001 1,000 986MEALS 0 0 0 0 0 0 0 0 600 261 600COMPUTER ACCESSORIE

176S 0 0 1,100 314 0 0 0 0 0 0 170 175

COMPUTER SOFTWARE 0 0 6,216 2,951 3,571 2,734 0 0 0 0 0 0DUES BKS SUBSCR MEM PUBL 10,436 9,798 14,310 14,281 18,937 18,936 17,210 14,325 12,075 11,723 12,075 12,030TRAINING 455 455 2,430 696 1,520 -797 891 891 0 0 0 0TRAINING 0 0 0 0 0 0 0 0 590 294 250BUILDING

348S 700 697 1,006 1,188 0 0 0 0 0 0 0 0

IMPROVE OTHER THAN BLDG 0 0 0 0 9,548 7,035 0 0 0 0 0 0MACHINERY & EQUIPMENT 16,768 14,393 12,400 11,465 6,750 4,143 12,511 9,127 0 0 6,870 0TRANSFER - INDIRECT COST 19,507 19,507 38,265 38,265 0 0 0 0 0 0 0 0RESERVE CASH FORWARD 0 0 27,078 0 4,849 0 0 0 0 0 0 0

TOTAL 346,054 298,926 477,736 398,656 383,407 277,867 359,619 269,043 289,947 264,781 325,284 283,756

ACCOUNT TITLE

FIRE TRAINING CENTERFY 2009 FY 2010FY 2005 FY 2006 FY 2007 FY 2008

Fire Training Center Tuition Revenues

FY2005 FY2006 FY 2007 FY 2008 FY 2009 FY 2010

FIRE TRAINING-TUITION 0 0 120,404 142,960 174,750 72,470

FIRE TRAINING-BOOKS 0 0 2,460 159 0 0

FIRE TRAINING-BOOKSTAXBL 0 0 8,859 0 0 0Total 0 0 131,723 143,119 174,750 72,470

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Career Firefighters – Payroll and Overtime Firefighters are employed to work 2,912 hours annually. Pay periods for the CFF consist of 104, 112, or 120 hours, depending on when their shift starts during the week, with a schedule of 24 hours on and 48 hours off. Any hours worked over 106 in a pay period result in overtime pay. Since the career stations are staffed with only three employees per shift, the absence of any one of those three must be covered with additional staffing, either by a shift exchange, or scheduling a firefighter to work overtime. In April 2010, to alleviate understaffing and reduce overtime, management initially hired four on-call casual labor volunteer firefighters. This strategy contributed to a $64,000 decrease in overtime from FY 2009, as reflected in the chart below. According to the Clerk’s Payroll Division, Fire Rescue currently utilizes seven on-call casual labor volunteer firefighters.

Career Firefighters' Overtimeby Position

010,00020,00030,00040,00050,00060,00070,00080,00090,000

100,000

3200 Firefighter/EMT

3200 Driver/Engineer

3200 Captain

3200 Firefighter/EMT 24,437 31,597 27,239 76,375 98,407 81,700 3200 Lieutenant

3200 Driver/Engineer 2,548 50,234 66,560 79,277 98,422 65,7963200 Casual Laborer

3200 Captain 20,771 83,747 68,617 61,335 66,095 60,481

3200 Lieutenant 0 37,618 35,756 39,673 49,463 41,857

3200 Casual Laborer 0 0 0 0 0 2,020

FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010

- 16 -

Listed below are the highest amounts of overtime earned by any one CFF per fiscal year. The driver/engineer was the same employee for FY 07, FY 08, and FY 09. FY 10 $14,814 Lieutenant FY 09 $29,681 Driver/Engineer FY 08 $18,043 Driver/Engineer FY 07 $15,055 Driver/Engineer FY 06 $17,198 Captain 1 FY 05 $ 3,771 Captain 2

Fire Services OvertimeAll Employees

OVERTIME 76,404 241,993 239,167 289,175 329,996 265,497

WAGES & CASUAL LABOR 1,108,476 1,950,990 2,110,992 2,418,202 2,308,872 2,218,057

TOTAL WAGES 1,184,880 2,192,984 2,350,159 2,707,377 2,638,868 2,483,554

% OVERTIME TO TOTAL WAGES 6% 11% 10% 11% 13% 11%

FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010

The discussion regarding overtime is provided for informational purposes only, and no recommendations are offered.

- 17 -

According to the 2010 W-2’s, gross wages paid to 36 career firefighters totaled $1,489,610. Based on those wages, listed below are the associated benefits.

Firefighter Benefits Amount FICA (Employer’s match) 92,356Medicare (Employer’s match) 21,599FL State Retirement1 (FRS) 328,981Health insurance2 178,986Dental insurance3 11,521Disability insurance4 5,661Life insurance5 2,074Total 641,178

1FRS – Rate changed effective 7/1/10 from 20.92% to 23.25% of gross wages; used blended rate for all wages, and not on timing of wages earned

2Health insurance monthly premium - $414.32 per employee 3Dental insurance monthly premium - $26.67 per employee 4Disability insurance monthly premium – 0.38% of gross wages 5Life insurance monthly premium - $4.80 per employee

- 18 -

I

S U P P L E M E N T A L I N F O R M A T I O N

II

III

IV

Extracted from the Collective Bargaining Agreement with the Professional Firefighters of Citrus County, Local 4562, effective October 1, 2008 through September 30, 2011

Fire Administration Revenues FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010CURRENT ADVALOREM TAXES 3,018,890 3,683,987 4,511,537 5,149,335 4,374,027 4,042,201

DELINQ. AD VALOREM TAXES 0 10,280 1,078 112,701 147,845 178,160

PUBSAFETY-FEDERAL GRANT -204 0 0 0 0 0

FIREFIGHTER SUPPLEMENTAL 440 3,843 7,100 5,942 7,120 9,652

EXCESS FEES-PROP APPR 1,950 2,623 2,018 15,328 4,238 6,884

FIRE GOVDEALS TAXABLE 0 0 1,539 363 1,045 248

FIRE GOVDEALS EXEMPT 0 0 571 275 97 0

FIRE TRAINING-TUITION 0 0 120,404 142,960 174,750 72,470

FIRE TRAINING-BOOKS 0 0 2,460 159 0 0

FIRE TRAINING-BOOKSTAXBL 0 0 8,859 0 0 0

FIRE RESTITUTION 3,725 1,575 1,603 2,452 4,560 0

INTEREST 879 13,926 26,724 13,346 1,406 872

SBA INTEREST 77,400 116,786 111,132 63,159 23,710 6,649

INVEST INTEREST(INC/DEC) 0 0 0 -12,166 -14,548 18,027

RENTS & ROYALTIES -NON-TAX 5,400 5,410 6,670 17,550 5,410 5,410

GOVDEALS -TAXEXEMPT 0 0 0 3,976 135,726 22,057

SALE/SURPLUS-MATL/SCRAP 11,305 24,399 55,323 12,187 146,390 0

OTHER CONTRIB & DONATIONS 0 0 0 0 15 0

OTHER MISC REVENUES 4,431 10,449 -44 15 443 7,142

REIMBURSEMENTS 0 0 0 18,360 0 1,191

INTERFUND TRANSFERS 147,925 23,396 0 0 10,000 0

TRANSFER-GENERAL FUND 0 0 0 0 9,917 0

DEBT PROCEEDS 0 0 0 0 0 813,283

INSURANCE PROCEEDS 83,556 0 0 0 0 55,282

DONATIONS 0 0 0 0 0 435

Total $3,355,697 $3,896,674 $4,856,974 $5,545,942 $5,032,151 $5,239,963

V

VI

FIRE IMPACT FEES FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010IMPACT FEES 122,281

INTEREST 1,444

SBA INTEREST 26,745 37,715 49,151 22,351 8,601 2,967

INVEST INTEREST (INC/DEC) -3,493 -7,585 7,939

FIRE CONTROL/EMS IMP. FEE 548,582 511,591 293,793 250,097 141,527 0

LOAN PROCEEDS

5% RESERVE

CASH CARRY FORWARD

Total 575,327 549,306 342,944 268,955 142,543 134,631

Beverly Hills Fire Department Revenue FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010INTEREST 79 369 0 0SBA INTEREST 5,235 9,776 6,461 872 114 45INVEST INTEREST (INC/DEC) (109) (103) 123SPECIAL ASSESSMENTS 119,766 120,859 21 (6)SPEC ASSESS - SERVICE 115INTERFUND TRANSFERS 12,040

Total 137,119 131,004 6,482 872 12 169

VII

Fire Services DepartmentTotal Budget

Budget Expenditure Variance

Budget 4,599,422 6,611,471 6,280,454 6,463,310 6,974,523 5,951,482

Expenditure 3,924,852 5,892,694 5,422,656 5,354,122 6,129,419 5,451,800

Variance 674,569 718,777 857,797 1,109,188 845,104 499,682

FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010

VIII

Fire Rescue Budget & Expenditures

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

5,000,000

Budget 2,911,253 4,211,364 4,588,902 4,638,401 4,656,280 4,416,866

Expenditure 2,741,308 4,095,559 4,048,260 4,396,135 4,659,968 3,998,488

FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010

IX

X

Fire Prevention Budget & Expenditures

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

Budget 0 0 341,731 372,336 356,320 353,680

Expenditure 0 0 323,343 374,779 357,579 356,272

FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010

XI

BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND

REGULAR SALARIES & WAGES 190,889 169,120 216,318 208,755 208,944 220,470 214,219 222,797CASUAL LABOR 1,085 0 585 0 0 0 0 0OVERTIME 7,258 21,935 0 13,450 5,174 4,255 5,174 4,961FICA TAXES 15,188 14,362 16,083 16,523 15,984 16,700 16,388 16,918RETIREMENT CONTRIBUTIONS 44,336 44,967 44,054 45,223 42,490 44,283 43,587 46,918LIFE & HEALTH INSURANCE 26,587 25,777 30,742 28,398 28,519 28,576 27,561 27,621WORKERS' COMPENSATION 16,387 16,651 15,394 15,778 13,577 14,531 9,917 10,703OTHER CONTRACTUAL SERV 0 0 8 8 0 0 0 0BACKGROUND CK & PHYSICALS 0 0 0 0 600 380 600 177TRAVEL & PER DIEM 2,932 2,762 971 971 2,600 2,114 2,600 1,130COMMUNICATIONS SERVICES 1,250 1,074 1,500 1,240 1,000 1,500 2,550 2,554POSTAGE 150 16 150 14 75 45 75 27VEHICLE MAINTENANCE 6,000 4,790 3,650 3,184 4,859 3,859 4,859 4,033EQUIPMENT MAINTENANCE 800 7 400 0 500 252 925 81PRINTING & BINDING 1,300 735 1,273 1,273 2,000 479 2,000 315ADVERTISING 0 0 0 0 150 48 44 29SPECIAL PROGRAM FUND 14,805 14,441 11,744 11,743 15,000 12,412 10,000 9,529OFFICE SUPPLIES 550 527 1,000 924 850 711 1,000 383OFFICE/NON-CAP EQUIPMENT 45 44 1,025 769 0 0 0 0TOOLS IMP. & SPEC. CLOTH 1,390 630 596 250 625 260 1,850 236UNIFORMS 1,320 678 4,022 4,022 2,325 718 1,560 674FUEL & LUBES 5,045 5,384 8,549 8,743 7,550 4,937 6,473 5,748JANITORIAL SUPPLIES 0 0 200 0 0 0 158 158DUES BKS SUBSCR MEM PUBL 1,490 550 12,228 12,099 2,198 540 780 494TRAINING 1,824 1,824 1,086 901 1,300 510 1,360 788MACHINERY & EQUIPMENT 1,100 -2,930 758 512 0 0 0 0

TOTAL 341,731 323,343 372,336 374,779 356,320 357,579 353,680 356,272

ACCOUNT TITLE

FIRE PREVENTIONFY 2009 FY 2010FY 2007 FY 2008

XII

Beverly Hills Fire Department Budget & Expenditures

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

Budget 173,038 301,700 168,535 41,185 11,693 11,704

Expenditure 133,173 152,544 128,142 29,879 0 0

FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010

XIII

BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND

CASUAL LABOR 0 2,372 32,490 32,490 0 0 0 0 0 0 0 0FICA TAXES 0 181 2,485 0 0 0 0 0 0 0 0 0WORKERS' COMPENSATION 0 371 0 0 0 0 0 0 0 0 0 0OTHER CONTRACTUAL SERV 1,580 62 1,580 222 0 0 0 0 0 0 0 0BACKGROUND CK & PHYSICALS 3,710 865 3,710 744 0 0 0 0 0 0 0 0TRAVEL & PER DIEM 500 0 500 0 0 0 0 0 0 0 0 0COMMUNICATIONS SERVICES 2,000 992 1,500 1,089 971 970 0 0 0 0 0 0UTILITY SERVICES 5,000 5,829 5,500 5,744 5,840 5,840 0 0 0 0 0 0INSURANCE 15,170 13,442 16,044 13,328 0 0 0 0 0 0 0 0INSURANCE CLAIMS 5,000 0 0 0 0 0 0 0 0 0 0 0VEHICLE MAINTENANCE 11,950 12,537 7,000 5,193 4,276 4,275 5,196 800 0 0 0 0MAINTENANCE - BUILDINGS 26,486 78 22,457 22,442 33,908 32,685 3,254 1,517 0 0 0 0EQUIPMENT MAINTENANCE 7,700 7,868 7,700 4,068 150 17 380 380 0 0 0 0SOFTWARE MAINT/SUPPORT 2,180 1,956 2,185 1,818 0 0 0 0 0 0 0 0COMMISSIONS-PROPERTY APPR 2,700 2,464 2,700 2,488 0 0 0 0 0 0 0 0COMMISSIONS - TAX COLL 2,700 2,395 2,700 2,416 0 0 0 2 0 0 0 0FIREFIGHTER EXP REIMB 30,000 29,250 0 0 0 0 0 0 0 0 0 0OFFICE SUPPLIES 1,000 932 1,000 368 2,290 2,290 0 0 0 0 0 0OFFICE/NON-CAP EQUIPMENT 0 0 0 0 6,104 5,537 0 0 0 0 0 0TOOLS IMP. & SPEC. CLOTH 7,942 4,747 7,371 7,107 11,385 10,558 8,332 8,055 0 0 0 0UNIFORMS 0 0 0 0 7,726 8,564 0 0 0 0 0 0FUEL & LUBES 4,000 3,967 4,000 4,326 995 -107 0 0 0 0 0 0JANITORIAL SUPPLIES 500 499 300 307 0 0 0 0 0 0 0 0COMPUTER ACCESSORIES 0 0 0 0 2,959 0 1,338 1,338 0 0 0 0COMPUTER SOFTWARE 0 0 0 0 1,888 0 1,888 1,888 0 0 0 0DUES BKS SUBSCR MEM PUBL 155 0 75 0 0 0 0 0 0 0 0 0TRAINING 400 0 400 400 974 973 0 0 0 0 0 0IMPROVE OTHER THAN BLDG 0 0 377 376 4,050 0 0 0 0 0 0 0MACHINERY & EQUIPMENT 7,646 7,646 13,700 13,700 84,688 56,540 15,899 15,899 0 0 0 0TRANSFER - INDIRECT COST 11,323 11,323 10,524 10,524 0 0 0 0 0 0 0 0TRANSFER - FIRE ADMIN 23,396 23,396 23,396 23,396 0 0 0 0 0 0 0 0RESERVE CASH FORWARD 0 0 132,006 0 331 0 4,898 0 11,693 0 11,704 0

TOTAL 173,038 133,173 301,700 152,544 168,535 128,142 41,185 29,879 11,693 0 11,704 0

BEVERLY HILLS FIRE DEPT.

ACCOUNT TITLEFY 2009 FY 2010FY 2005 FY 2006 FY 2007 FY 2008

XIV

Fire Capital Improvement Budget & Expenditures

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

Budget 499,679 834,333 351,045 743,856 1,660,283 843,948

Expenditure 161,321 479,155 252,821 18,856 847,092 813,283

FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010

FY 2009 Budget - $813,283 was budgeted; however, funds were not expended until FY2010.

BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND

PROFESSIONAL SERVICES 0 0 0 0 54,116 34,392 18,856 18,856 0 0 0 0BUILDINGS 0 0 0 0 0 0 175,000 0 0 0 0 0MACHINERY & EQUIPMENT 499,679 161,321 834,333 479,155 296,929 218,429 550,000 0 1,660,283 847,092 843,948 813,283

TOTAL 499,679 161,321 834,333 479,155 351,045 252,821 743,856 18,856 1,660,283 847,092 843,948 813,283

ACCOUNT TITLE

FIRE CAPITAL IMPROVEMENTFY 2009 FY 2010FY 2005 FY 2006 FY 2007 FY 2008

XV

XVI

HazMat Budget & Expenditures

0

50,000

100,000

150,000

200,000

250,000

300,000

Budget 0 0 254,385 106,768 0 0

Expenditure 0 0 203,939 53,478 0 0

FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010

XVII

BUDGET EXPEND BUDGET EXPEND

REGULAR SALARIES & WAGES 86,050 88,269 37,335 15,145CASUAL LABOR 2,790 183 2,000 0OVERTIME 4,264 0 4,264 0FICA TAXES 6,583 7,083 2,946 1,057RETIREMENT CONTRIBUTIONS 22,265 22,065 4,057 4,056LIFE & HEALTH INSURANCE 12,560 10,690 5,763 3,401WORKERS' COMPENSATION 7,323 7,839 3,123 1,227PHOTO SERVICE 100 84 100 0BACKGROUND CK & PHYSICALS 9,000 3,802 11,800 11,937TRAVEL & PER DIEM 1,400 166 1,200 198COMMUNICATIONS SERVICES 2,210 2,006 2,270 1,293POSTAGE 150 55 600 394VEHICLE MAINTENANCE 7,200 5,008 3,520 3,280EQUIPMENT MAINTENANCE 1,875 990 1,710 298SPECIAL PROGRAM FUND 2,500 1,403 2,500 1,405OFFICE SUPPLIES 700 918 700 541MEDICAL SUPPLIES & LINEN 500 0 1,200 0TOOLS IMP. & SPEC. CLOTH 8,000 9,064 8,045 2,360UNIFORMS 800 712 590 69CHEMICALS 800 0 800 785FUEL & LUBES 7,200 6,220 4,400 3,806MISC SUPPLIES 300 41 300 435DUES BKS SUBSCR MEM PUBL 750 338 995 30TRAINING 5,500 3,924 6,550 1,763MACHINERY & EQUIPMENT 63,565 33,080 0 0

TOTAL 254,385 203,939 106,768 53,478

HAZARDOUS MATERIAL

ACCOUNT TITLEFY 2007 FY 2008

XVIII

Public SafetyBudget & Expenditures

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

900,000

Budget 669,398 786,338 192,449 201,145 0 0

Expenditure 590,126 766,781 188,284 211,952 0 0

FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010

XIX

BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND BUDGET EXPEND BUDGET EXPENDREGULAR SALARIES & WAGES 322,067 332,541 397,387 394,926 126,241 129,392 131,125 160,784 0 0 0 0CASUAL LABOR 2,500 1,358 4,883 1,095 0 0 0 0 0 0 0 0OVERTIME 15,585 15,823 0 24,838 0 2,296 2,371 1,134 0 0 0 0FICA TAXES 24,638 26,314 29,125 31,684 9,524 9,843 10,031 12,235 0 0 0 0RETIREMENT CONTRIBUTIONS 47,834 49,636 59,450 66,948 22,869 23,656 24,094 19,644 0 0 0 0LIFE & HEALTH INSURANCE 46,858 42,591 48,530 48,679 10,806 10,886 11,731 11,086 0 0 0 0WORKERS' COMPENSATION 31,514 32,957 39,182 42,445 1,008 1,057 879 998 0 0 0 0OTHER CONTRACTUAL SERV 0 0 0 5 0 0 0 0 0 0 0 0CONTRACT CCA 0 0 0 -990 0 0 0 0 0 0 0 0PHOTO SERVICE 100 34 100 12 0 0 0 0 0 0 0 0BACKGROUND CK & PHYSICALS 6,401 478 3,700 111 1,443 1,332 0 0 0 0 0 0TRAVEL & PER DIEM 3,600 2,264 10,100 5,968 2,100 1,269 3,000 603 0 0 0 0COMMUNICATIONS SERVICES 7,350 5,181 6,975 6,508 1,900 1,621 1,620 652 0 0 0 0POSTAGE 600 343 600 253 350 156 350 135 0 0 0 0UTILITY SERVICES 1,700 1,491 2,900 1,481 2,240 1,283 2,640 1,303 0 0 0 0REPAIR & MAINTENANCE 1,500 394 1,500 773 1,270 -629 1,270 -1,298 0 0 0 0VEHICLE MAINTENANCE 13,950 12,294 12,025 11,395 1,260 1,364 1,260 429 0 0 0 0MAINTENANCE - BUILDINGS 2,000 17 2,500 10 0 0 0 0 0 0 0 0EQUIPMENT MAINTENANCE 3,000 2,833 4,975 432 2,525 0 2,600 0 0 0 0 0SOFTWARE MAINT/SUPPORT 610 74 610 80 0 0 0 0 0 0 0 0PRINTING & BINDING 2,200 794 2,050 705 300 0 300 78 0 0 0 0V0LUNTEER EXP REIMB 2,500 1,090 2,000 0 0 0 0 0 0 0 0 0ADVERTISING 200 60 200 29 200 73 200 30 0 0 0 0SPECIAL PROGRAM FUND 9,500 9,468 17,250 13,314 0 0 0 0 0 0 0 0OFFICE SUPPLIES 4,100 3,347 3,800 2,812 2,500 1,244 2,500 809 0 0 0 0MEDICAL SUPPLIES & LINEN 600 513 500 452 0 0 0 0 0 0 0 0OFFICE/NON-CAP EQUIPMENT 110 268 1,900 1,949 500 0 500 150 0 0 0 0TOOLS IMP. & SPEC. CLOTH 10,241 5,101 12,483 8,272 1,000 0 0 0 0 0 0 0UNIFORMS 3,920 1,380 1,222 1,316 0 0 0 0 0 0 0 0CHEMICALS 800 557 800 0 0 0 0 0 0 0 0 0FUEL & LUBES 10,600 9,356 16,300 15,214 1,500 1,037 1,500 1,331 0 0 0 0MISC SUPPLIES 1,000 512 1,150 205 200 0 200 0 0 0 0 0COMPUTER SOFTWARE 0 0 170 170 0 0 0 0 0 0 0 0DUES BKS SUBSCR MEM PUBL 5,530 4,851 3,005 2,598 1,633 1,325 1,684 1,192 0 0 0 0TRAINING 6,000 1,890 11,480 2,237 1,080 1,080 1,290 657 0 0 0 0MACHINERY & EQUIPMENT 80,290 24,318 87,486 80,856 0 0 0 0 0 0 0 0

TOTAL 669,398 590,126 786,338 766,781 192,449 188,284 201,145 211,952 0 0 0 0

PUBLIC SAFETY

ACCOUNT TITLEFY 2009 FY 2010FY 2005 FY 2006 FY 2007 FY 2008

XX

Asset ID Acquisition Description Location Cost

20532 01/24/2011 '11 FORD E250 VAN LGC - FIRE LOGISTICS 18,294.00

20531 01/24/2011 '11 FORD E250 VAN LGC - FIRE LOGISTICS 18,294.00

20492 04/07/2010 '09 FERRARA - TOWER 1 FIRE STATION #23 - KENSINGTON 1 813,283.00

20492 05/20/2010 INSTALLATION OF TOOLS FIRE STATION #23 - KENSINGTON 2 9,991.00

20452 06/03/2009 SUTPHEN FIRE ENGINE - E31 FIRE STATION #03 - HOMOSASSA 313,022.03

20451 06/03/2009 SUTPHEN FIRE ENGINE - E201 FIRE STATION #20 - PINE RIDGE 313,022.02

20450 06/03/2009 SUTPHEN FIRE ENGINE - E71 FIRE STATION #07 - LECANTO 313,022.01

20342 02/21/2007 '07 AMERICAN - TANKER 81 FIRE STATION #08 - INVERNESS 218,429.00

20323 07/30/2006 '06 FORD F550 - BRUSH 201 FIRE STATION #20 - PINE RIDGE 71,338.60

20322 07/30/2006 '06 FORD F550 - BRUSH 51 FIRE STATION #05 - HERNANDO 71,338.60

20305 03/07/2006 '06 CHEVY P/U TRUCK LGB - FIRE RESCUE 13,790.00

20273 10/25/2005 '05 FORD - TECH RESCUE 71 FIRE STATION #07 - LECANTO 69,587.00

20272 11/15/2005 '05 PIERCE - ENG 21 FIRE STATION #02 - INVERNESS 216,483.00

20264 08/12/2005 '05 FORD F550 TRUCK - HM 31 FIRE STATION #03 - HOMOSASSA 40,861.63

20264 01/30/2006 INSTALL RADIOS W/ANTENNAS FIRE STATION #03 - HOMOSASSA 1,021.93

20264 01/20/2006 CUSTOM BED COVER FIRE STATION #03 - HOMOSASSA 550.00

20264 06/08/2006 INSTALLATN ASSET 12685 & 17398 FIRE STATION #03 - HOMOSASSA 2,834.46

20264 09/21/2006 LETTERING & GRAPHICS FIRE STATION #03 - HOMOSASSA 1,435.00

20246 05/06/2005 '05 FREIGHTLINER - TANKER 131 FIRE STATION #13 - BEV HILLS 199,309.74

20246 07/01/2005 EMERGENCY LIGHTS & LADDERS FIRE STATION #13 - BEV HILLS 1,883.47

20226 02/16/2005 '05 GMC YUKON LGB - FIRE RESCUE 25,854.00

20226 06/29/2007 GRAPHICS W/INSTALL LGB - FIRE RESCUE 1,150.00

20226 04/17/2008 SIRENS & LIGHTS LGB - FIRE RESCUE 3,099.57

20213 01/18/2005 '05 CHEVY P/U TRUCK LGB - FIRE RESCUE 12,855.00

Citrus County Fire RescueVehicle Purchases Since FY 2005

1Tower 1 – Ferrara 100’ Rear Mount Aerial Fire Apparatus, financed by a lease purchase agreement with Tax-Exempt Leasing Corp, with annual interest rate of 4.39%, for 86 months, payable in quarterly payments of $34,014.65. 2Pre-construction options added after BOCC lease-purchase approval on 6/23/09, totaling $9,991

Principal Component $813,283 Interest Component $139,127

Total Payments $952,410 Installation of tools $ 9,991 Total cost of Tower 1 $962,401

XXI

Citrus County Fire Service

Vehicle Dispositions since FY 2005

Asset Acquisition Description Cost Sale

Amount Disposal

Date 09131 03/20/1990 90 GMC 1 TON RESCUE TRUCK 20,388.15 1,581.00 06/08/2007

09443 03/17/1998 98 CHEVY P/U TRUCK 14,293.71 1,674.00 06/08/2007

03027 03/04/1980 '80 CHEV 1250 GAL TANKER 46,645.00 0.00 03/27/2007

11107A-1 10/21/1992 '84 FORD CLASS 'A' ENGINE 1.00 0.00 02/13/2007

06932 11/07/1984 46 MACK TRUCK 3,000.00 0.00 10/17/2006

11105 10/21/1992 '76 GMC RESCUE TRUCK 57,250.00 0.00 09/12/2006

09431 12/09/1997 90 GMC STATION WAGON 1.00 0.00 05/23/2006

11107A 10/21/1992 '84 FORD CLASS A ENGINE 1.00 0.00 02/01/2005

XXII

XXIII

XXIV

XXV

XXVI

XXVII

XXVIII

XXIX

XXX

XXXI

XXXII

XXXIII

XXXIV

i

EXHIBIT A

Fire Services’ Management Response

BOARD OF COUNTY COMMISSIONERS

DEPARTMENT OF FIRE RESCUE 3600 W. Sovereign Path – Suite 291

Lecanto, Florida 34461 Phone (352) 527-5406 Fax (352) 527-5404 TTY (352) 527-5312

Audit of Fire Services

Final Summary Response June 2011

Discussion Points

DISCUSSION POINT #1: Citrus County Fire Rescue does not consistently enforce the terms of the volunteer firefighters’ written agreement to reimburse the County for training when the three-year commitment is not fulfilled (pg. 7, para. 3). This policy has since changed and the problem has been corrected. Prior to the policy changing, letters were sent to volunteers who did not honor their agreement; however, legal action or collection services were never pursued. According to the new policy, Citrus County Fire Rescue no longer pays for a volunteer to take Firefighter II until the volunteer has been in good standing for at least two (2) years. For these firefighter classes, CCFR provides books, uniforms (t-shirts, shorts, hats, bags, etc.), physicals, background/license, and instructors. The combined cost of the physical and background/license alone is $204 (pg. 7, para. 5). As for what is provided to volunteers by the department for fire school, primarily only the $1,550 tuition for FFI is waived, as it is required for a volunteer firefighter to obtain within one (1) year of joining the department. Books are provided to all students for use during the class (volunteers or outside students), but they do not belong to the student when the class is over and are reused the next class (assuming the edition remains the same). Uniforms (t-shirts, shorts, hats, bags, etc.) are provided to all volunteers, regardless if they attend fire school with us or not, so this is not really relevant to fire school. Physicals are provided to all volunteers as part of the application process to determine if they are medically capable of engaging in firefighting activity. The only time another physical is provided is when a volunteer wishes to attend school and their physical is over six (6) months old, as the Florida State Fire College requires a physical

to be within this timeframe. A background/license check is done for all volunteers during the application process as well. License checks are not performed nor required for fire school. The State requires fire school applicants to complete a digital fingerprint process/background check through Pearson Vue. This is the responsibility of the student (around $58), as well as the $30 application fee to the Department of Financial Services. DISCUSSION POINT #2: The terms of AR:14.1 governing the Firefighter Educational Reimbursement Program are not enforced. Based on our review, we noted that seven VFFs separated within one year after completing 16 classes (other than Firefighter I & II). According to the AR, the County should have received reimbursement in the amount of $4,800, if the VFFs separated voluntarily (pg. 8, para. 3). This AR has been deleted; therefore, this is no longer applicable. Even so, volunteers do not sign any type of agreement to reimbursement the county for any class other than Firefighter II. If the AR stated this in the past, it did need to be revised. DISCUSSION POINT #3: The process for maintaining VFF reimbursement forms needs stronger controls and oversight. Volunteer reimbursement procedures have since changed. At the time of this audit, we were in the process of finalizing these changes, but there were setbacks, such as station printers not being compatible with the newly executed Firehouse software. Reimbursement forms are now printed directly from Firehouse, eliminating most of the issues discovered in the audit. Additionally, standby is a necessary function, as well as to show who responded, should there be any claims made at a later date. . We originally requested read-only access to the Firehouse and FirePrograms databases to verify the reimbursement form data with the incident reports maintained by Fire Services. Our request was denied, based on the Fire Chief’s concerns regarding HIPAA privacy laws, even though the Clerk’s office routinely processes and maintains Board data containing information protected by HIPAA regulations and Florida Statute (pg. 9, para. 4 & 5).

As an alternative, Fire Services provided the monthly incident reports (generated by FirePrograms) from February 2009 through December 2009 in an electronic PDF format. The reports for January 2010 through April 2010 were submitted in paper format, since the Firehouse software cannot export any data into an Excel format. These paper reports were not set up in the same format as the PDF reports, which listed the time of the incident, the identifying number for the incident type, and description of the incident. Therefore, we were unable to utilize this data, except for testing for duplicate names for the month of January 2010, which required manual review of the first 124 pages in this 423 page document. This statement is misleading. Citrus County Fire Rescue DID provide the dates requested. The incident reports generated by FirePrograms were from September 1, 2008 through December 31, 2009 (when we discontinued use of the program). After speaking on the phone with Brenda Fontenot, she did confirm that we provided the requested dates for the reports; however, she said that they ran out of time, so they only USED February 2009 through December 2009. It is unfortunate that it took so much time to go through the reports; however, as previously stated, access could not be granted to these programs due to violation of HIPPA laws. If they were looking for something in particular, we would have been happy to filter by the information they were looking for and provide them with customized reports. Additionally, most of this requested information that caused a great deal of labor was outside the scope of the audit. To perform this review, we converted the FirePrograms incident reports from PDF to Excel spreadsheets. Because the VFF reimbursement forms are submitted to Finance in paper format, we manually input the data from the reimbursement forms into Excel spreadsheets. This process was extremely labor intensive, but resulted in achieving a workable format required to conduct this analysis (pg. 9, para. 6). There was no other way to provide this information. Volunteer pay sheets are printed for each and every volunteer, signed by their station officer, and sent to Fire Administration by each individual station. Additionally, this information is not maintained in Excel spreadsheets as that would be duplicating an extreme amount of data that can be extracted from Firehouse, if necessary. Based on our review, we concluded the following (pg. 10, para. 2): (c) Because the majority of the reimbursement forms are handwritten, numerous entries were illegible, and some location addresses were incorrect. This has been corrected due to reimbursement forms being printed directly from the Firehouse software.

(d) Twenty VFF reimbursement forms were missing signatures, either by the payee or the Chief Fire Officer. It should be noted that this is twenty out of thousands of pay sheets that were submitted during this time. (e) We noted several instances where the reimbursement forms total was counted incorrectly, resulting in three overpayments, totaling $32. It should be noted that this is three overpayments out of thousands of pay sheets that were submitted during this time. (k) Ninety-nine VFFs were listed in the 11 monthly incident reports as responding to 392 incidents, but the incidents were not submitted for reimbursement by the VFF. It should be noted that this is a non-issue. VFF’s have the option to not be reimbursed for the calls that they respond to. (m) In reviewing the paper report generated by Firehouse for January 2010, we noted 13 duplicate entries for VFFs for incidents occurring from January 29-31, 2010. This should not be included as it is outside the scope of the audit. All recommendations regarding volunteer firefighter reimbursement have been implemented prior to this summary. DISCUSSION POINT #4: Citrus County Fire Rescue does not consistently collect tuition from external students. (a) By comparing class rosters provided by Fire Services to payments deposited in the general ledger maintained by Finance, we noted that nine students did not pay the $300 tuition fee for the following classes—three students were from The Villages Public Safety Department. (1) Live Fire Training Instructor Program 1/19/09 – 1/23/09 This was a class that Chief Michael Tucker of The Villages requested. Assistant Chief Craig Stevens traveled to The Villages and taught it as a favor. This class was not conducted through the Citrus County Fire Training Center. (2) Live Fire Training Instructor Refresher 7/16/09 – 7/16/09

This was only a one day, eight hour class put on as a courtesy for Progress Energy. (3) Apparatus Operations 12/10/07 – 12/14/07 This class took place outside the scope of the audit. I am unable to locate the receipt for this student at this time. (b) Additionally, other classes for which there were no records of tuition payments included: (1) Aerial Operations – 1/14/08 – 2/5/08 – 22 students @ $300 No fee This class took place outside the scope of the audit; however, it is still a nonissue as Fire Instructor John Longacre taught this class and was paid by The Villages. (2) Firefighter I & II – 12/14/08 – 4/17/08 – 3 students @ $1,550 No fee This class took place outside the scope of the audit. One student in question had his tuition paid for by The Villages on 8/14/07 and there is a receipt documenting this. This may have been overlooked due to how early the payment was received. The payment was submitted in the fiscal year prior to the class beginning. One student in question had been in the process to become a volunteer. At that time, the volunteer coordinator was allowing them to sign up for fire school while still in the volunteer process. This student did not become a volunteer; however, he also did not complete Firefighter I. * It should be noted that I was informed by the auditor that the second student who did not complete the program is being counted as TWO students, as he was signed up for both Firefighter I & II, even though it is conducted as one program. This is false information. (3) Firefighter I – 1/08/08 – 7/05/08 – 1 student @ $1,550 No fee The student in question paid in full on 9/05/07 with receipt backup. At that time, Firefighter I & II tuition was only $1,330 ($1,125 tuition, $205 books). (4) First Responder – 5/05/09 – 5/21/09 – 2 students @ $300 $600 I have no record of one of the students in question ever attending the class. The other student was an exception that should not have been made, as he was in the process of becoming a volunteer, as well as a potential student for the next

Firefighter I class. He became a volunteer, but immediately went on a leave absence, and then was terminated as a volunteer firefighter. Internal Audit did not verify CCFR firefighter records for training conducted at The Villages, valued at $12,800 (pg. 12, para. 5). This value is incorrect and needs to be updated. (3) Crystal River Fire Department (CRFD) (pg. 13, para. 1). (a) A CRFD firefighter passed the Firefighter I class on September 22, 2008, and reimbursed the FTC for $286 for his books and PT uniform. $1,264 tuition was waived. We did not charge him to take Firefighter I. We provide books for all of our students to use for the duration of the class, but they may not mark in them or keep them when the class is completed. This particular student wished to purchase his own book to keep, as well as additional PT uniforms beyond what we provide for the students. He was charged the cost of these items, as any student has the opportunity to do. It should be noted that the Internal Auditor informed us that the next two items (b) and (c) were ONLY included to show inconsistencies when CRFD personnel attend classes. Since the aforementioned student was not charged a portion of his tuition, but chose to pay for items beyond the normal realm of what is provided to any student for the class, the following two items should be null and void, considering we have not charged ANY CRFD personnel for classes taken, thus creating no inconsistencies. (b) Course Design – 5/11/09 – 5/14/09 – 1 student @ $300 No fee CRFD personnel; no charge. (c) EVOC training – May 2009 – 1 student @ $300 No fee CRFD personnel; no charge. Again, items (a), (b), and (c) should be removed from this audit as negative items. CRFD students have been treated the same consistently. (d) According to the class roster, a student who paid $3,100 for FFI & II classes failed the FFI class scheduled for 1/13/09 – 6/27/09 and did not attend the FFII class. He was issued a refund of $3,100 on 4/29/09 for both classes. Since the student attended and failed the FFI class, he should have received a refund for only $1,550 (pg. 13, para. 3).

The student paid the $3,100 tuition for FFI & II, but made the decision to drop out of the class after the very first night. Since it was within five (5) business days of the start of class, he was entitled to a full refund. (e) According to the class roster, a student who paid $1,550 for FFI & II classes for the period 1/13/09 – 6/27/09 passed the FFI class and failed the FFII class ending on 6/27/09. Since the student attended and failed the FFII class, he should have paid an additional $1,550 for tuition (pg. 13, para. 4). The student only paid $1,550 because he only intended on taking the FFI portion. The student finished the FFI portion, tested, and received his State certification. The last day that he attended class was 4/4/09 (the last class day of FFI) and never began the FFII portion (which began on 4/7/09).

Other Clarifications Internal Audit requested read-only access to the Firehouse and FirePrograms databases to independently review operational transactions and assess controls (pg. 5, para. 1). Access was not granted to these programs due to there being protected patient medical information, which would directly violate HIPPA laws. All incident reports requested were provided and placed on an FTP server for download on May 28, 2010 by Vance Januszewski in Systems Management. Additionally, filtering and running reports to independently extract data from either of these programs would prove extremely difficult for someone with no prior training on the programs. If even one item filtered by is incorrect, the outcome of the report will be affected, thus critically altering statistics. Internal Audit requested five years of statistical data regarding incident activity. That request was only partially fulfilled, as Fire Services sent only fiscal years 2008 and 2009 (pg. 5, para. 2). The scope of audit was established as October 1, 2007 through June 30, 2009, and was also later declared by the Internal Auditor that it was not to precede Chief Larry Morabito’s time with the department (start date September 2, 2008). Data outside the scope of the audit was still provided for informational purposes. Internal Audit requested access to the National Fire Incident Reporting Systems (NFIRS) website to review and extract data into Excel (pg. 5, para. 3). The e-mailed request from Internal Audit requested “temporary access to NFIRS.” It was unclear to us as to what exactly was being requested. Via e-mail on April 30, 2010,

we asked the Internal Auditor to clarify. On May 12, 2010, the Internal Auditor responded via e-mail and stated, “Regarding NFIRS, I am requesting access, so we may review reports and historical data relevant to this audit.” This caused confusion, as all of our incident reports are considered “NFIRS” reports. Apparently, it was meant to be the NFIRS (National Fire Incident Reporting System) website. This website is controlled by the United States Fire Administration; therefore, no members of our department are able to grant access to this website. It is a public website and would be the responsibility of the interested party to create a profile for themself. Information that was obtained from Fire Services was provided in paper format or PDF. Additionally, class rosters and tuition receipts were also provided in paper format (pg. 5, para. 4). Fire Rescue was not directed to provide documents in any particular format. Receipts and class rosters are only retained in paper format, while some rosters provided were printed directly from the Florida State Fire College website. This is not a matter of noncompliance; this is simply the format in which these documents are maintained. At the commencement of this audit, Administrative Regulation AR:14.01, April 10, 2001, governed the Firefighter Educational Reimbursement Program (FERP) (pg. 7, para. 2). This Administrative Regulation has since been deleted.

EXHIBIT B

Auditor’s Response to Management

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AUDITOR’S RESPONSE to MANAGEMENT

DISCUSSION POINT #3: The process for maintaining VFF reimbursement forms needs stronger controls and oversight. Volunteer reimbursement procedures have since changed. At the time of this audit, we were in the process of finalizing these changes, but there were setbacks, such as station printers not being compatible with the newly executed Firehouse software. Reimbursement forms are now printed directly from Firehouse, eliminating most of the issues discovered in the audit. Additionally, standby is a necessary function, as well as to show who responded, should there be any claims made at a later date. . We originally requested read-only access to the Firehouse and FirePrograms databases to verify the reimbursement form data with the incident reports maintained by Fire Services. Our request was denied, based on the Fire Chief’s concerns regarding HIPAA privacy laws, even though the Clerk’s office routinely processes and maintains Board data containing information protected by HIPAA regulations and Florida Statute (pg. 9, para. 4 & 5). As an alternative, Fire Services provided the monthly incident reports (generated by FirePrograms) from February 2009 through December 2009 in an electronic PDF format. The reports for January 2010 through April 2010 were submitted in paper format, since the Firehouse software cannot export any data into an Excel format. These paper reports were not set up in the same format as the PDF reports, which listed the time of the incident, the identifying number for the incident type, and description of the incident. Therefore, we were unable to utilize this data, except for testing for duplicate names for the month of January 2010, which required manual review of the first 124 pages in this 423 page document. This statement is misleading. Citrus County Fire Rescue DID provide the dates requested. The incident reports generated by FirePrograms were from September 1, 2008 through December 31, 2009 (when we discontinued use of the program). After speaking on the phone with Brenda Fontenot, she did confirm that we provided the requested dates for the reports; however, she said that they ran out of time, so they only USED February 2009 through December 2009. It is unfortunate that it took so much time to go through the reports; however, as previously stated, access could not be granted to these programs due to violation of HIPPA laws. If they were looking for something in particular, we would have been happy to filter by the information they were looking for and provide them with customized reports. Additionally, most of this requested information that caused a great deal of labor was outside the scope of the audit. After speaking with Fire Services, the correct dates of September 1, 2008 through December 31, 2009 were amended for incorporation into the final report. Time constraints prevented

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Internal Audit from reviewing all of the incident reports. We chose the period February 2009 through December 2009 that would reflect operations after Chief Morabito was hired (effective September 2008). The Chief stated that changes were implemented in July 2009 for volunteers reimbursements, so we chose the five months prior to the July changes, and the months subsequent to the changes to demonstrate the long term effect of the change (as explained in an email to Kimberly Fugate at Fire Services on August 10, 2010). The auditor may include transactions outside of the time frame when deemed necessary. The audit scope of October 1, 2007 through June 30, 2009 was determined at the beginning of the audit. We used data prior to, and beyond, June 2009 to provide a more comprehensive view of Fire Services operations. The Florida State Constitution, Section 1.(d), Article VIII, grants authority to the Clerk of the Circuit Court to perform duties as the “Ex-Officio clerk of the Board of County Commissioners, auditor, recorder and custodian of all county funds.” Article V, Section 16, of the State Constitution, also specifies the Clerk’s duties. One of the Clerk’s responsibilities includes processing and maintaining Board data, which includes information protected by HIPAA regulations and Florida Statute. We disagree that granting access to their programs would have violated any HIPAA laws. Discussion Point #3 (m) – In reviewing the paper report generated by Firehouse for January 2010, we noted 13 duplicate entries for VFFs for incidents occurring from January 29-31, 2010. This should not be included as it is outside the scope of the audit. All recommendations regarding volunteer firefighter reimbursement have been implemented prior to this summary. We had noted numerous duplicate entries of firefighters’ names in the incident reports that were generated by FirePrograms software. Because Fire Services changed software from FirePrograms to Firehouse in January 2010, we reviewed the first month of data output to determine if duplicate entries still occurred.

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DISCUSSION POINT #4: Citrus County Fire Rescue does not consistently collect tuition from external students. (a) By comparing class rosters provided by Fire Services to payments deposited in the general ledger maintained by Finance, we noted that nine students did not pay the $300 tuition fee for the following classes—three students were from The Villages Public Safety Department.

(1) Live Fire Training Instructor Program 1/19/09 – 1/23/09 This was a class that Chief Michael Tucker of The Villages requested. Assistant Chief Craig Stevens traveled to The Villages and taught it as a favor. This class was not conducted through the Citrus County Fire Training Center.

The Class Roster provided by Fire Services states the provider is Citrus County Fire Training Center, with no indication that the class was taught as a favor in another location.

(2) Live Fire Training Instructor Refresher 7/16/09 – 7/16/09 This was only a one day, eight hour class put on as a courtesy for Progress Energy.

The Class Roster provided by Fire Services did not indicate this pro bono class was for Progress Energy. The student from the Crystal River Fire Department was hired as an instructor on 4/12/10. We were also informed by Kimberly Fugate in an email on 8/10/2010 that tuition was not charged for Crystal River Fire Department personnel. Another student listed was a former instructor for Fire Services until 12/18/08.

(3) Apparatus Operations 12/10/07 – 12/14/07 This class took place outside the scope of the audit. I am unable to locate the receipt for this student at this time.

The audit scope covered transactions beginning October 1, 2007 through June 2009, including transactions as deemed necessary.

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(b) Additionally, other classes for which there were no records of tuition payments included:

(1) Aerial Operations – 1/14/08 – 2/5/08 – 22 students @ $300 No fee

This class took place outside the scope of the audit; however, it is still a nonissue as Fire Instructor John Longacre taught this class and was paid by The Villages.

The audit scope covered transactions beginning October 1, 2007 through June 2009, including transactions as deemed necessary. The Florida Department of Financial Services Class Roster (official record submitted to the State) provided by Fire Services lists the instructor’s name as David Craig Stevens. The roster also indicates the names of all the students, and that all passed. IA recommends that Fire Services amend all official records regarding this class.

(2) Firefighter I & II – 12/14/08 – 4/17/08 – 3 students @ $1,550 No fee

(Per the audit report, the dates were 1/14/08 – 4/17/08) This class took place outside the scope of the audit. One student in question had his tuition paid for by The Villages on 8/14/07 and there is a receipt documenting this. This may have been overlooked due to how early the payment was received. The payment was submitted in the fiscal year prior to the class beginning. One student in question had been in the process to become a volunteer. At that time, the volunteer coordinator was allowing them to sign up for fire school while still in the volunteer process. This student did not become a volunteer; however, he also did not complete Firefighter I. * It should be noted that I was informed by the auditor that the second student who did not complete the program is being counted as TWO students, as he was signed up for both Firefighter I & II, even though it is conducted as one program. This is false information.

The audit scope covered transactions beginning October 1, 2007 through June 2009, including transactions as deemed necessary. Fire Services provided paper copies of class rosters and tuition receipts. These receipts were not included in that information.

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Internal Audit’s procedure in analyzing information and method of counting students does not alter the conclusions reached, and as such, is not false information.

(3) Firefighter I – 1/08/08 – 7/05/08 – 1 student @ $1,550 No fee The student in question paid in full on 9/05/07 with receipt backup. At that time, Firefighter I & II tuition was only $1,330 ($1,125 tuition, $205 books).

Fire Services provided paper copies of class rosters and tuition receipts. This particular receipt was not included in that information.

Internal Audit did not verify CCFR firefighter records for training conducted at The Villages, valued at $12,800 (pg. 12, para. 5). This value is incorrect and needs to be updated. Internal Audit included this as an observation, not a discussion point. (3) Crystal River Fire Department (CRFD) (pg. 13, para. 1).

(a) A CRFD firefighter passed the Firefighter I class on September 22, 2008, and reimbursed the FTC for $286 for his books and PT uniform. $1,264 tuition was waived.

We did not charge him to take Firefighter I. We provide books for all of our students to use for the duration of the class, but they may not mark in them or keep them when the class is completed. This particular student wished to purchase his own book to keep, as well as additional PT uniforms beyond what we provide for the students. He was charged the cost of these items, as any student has the opportunity to do. It should be noted that the Internal Auditor informed us that the next two items (b) and (c) were ONLY included to show inconsistencies when CRFD personnel attend classes. Since the aforementioned student was not charged a portion of his tuition, but chose to pay for items beyond the normal realm of what is provided to any student for the class, the following two items should be null and void, considering we have not charged ANY CRFD personnel for classes taken, thus creating no inconsistencies. (b) Course Design – 5/11/09 – 5/14/09 – 1 student @ $300 No fee CRFD personnel; no charge.

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(c) EVOC training – May 2009 – 1 student @ $300 No fee CRFD personnel; no charge. Again, items (a), (b), and (c) should be removed from this audit as negative items. CRFD students have been treated the same consistently.

Internal Audit listed these classes to show that some students are exempt from tuition.

(e) According to the class roster, a student who paid $1,550 for FFI & II classes for the period 1/13/09 – 6/27/09 passed the FFI class and failed the FFII class ending on 6/27/09. Since the student attended and failed the FFII class, he should have paid an additional $1,550 for tuition (pg. 13, para. 4). The student only paid $1,550 because he only intended on taking the FFI portion. The student finished the FFI portion, tested, and received his State certification. The last day that he attended class was 4/4/09 (the last class day of FFI) and never began the FFII portion (which began on 4/7/09).

Fire Services provided paper copies of class rosters and tuition receipts. According to this documentation, the student paid $1,550 on 12/8/08, and received a passing grade on 4/7/09 (according to the roster). The FFII roster indicates that he failed on 6/27/09. If this information is incorrect, IA recommends Fire Services amend this official record that is submitted to the State of Florida.

Other Clarifications

Internal Audit requested read-only access to the Firehouse and FirePrograms databases to independently review operational transactions and assess controls (pg. 5, para. 1). Access was not granted to these programs due to there being protected patient medical information, which would directly violate HIPPA laws. All incident reports requested were provided and placed on an FTP server for download on May 28, 2010 by Vance Januszewski in Systems Management. Additionally, filtering and running reports to independently extract data from either of these programs would prove extremely difficult

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for someone with no prior training on the programs. If even one item filtered by is incorrect, the outcome of the report will be affected, thus critically altering statistics.

As stated before, we disagree that granting access to their programs would have violated any HIPAA laws. Internal Audit routinely utilizes specialized auditing software that copies data from a database for running reports and analyzing data. We have the skills and technology to perform these functions, and have done so with Fleet Faster. For past audits, we were granted read-only access to Animal Services web-based software program, Landfill’s program, AutoScale, as well as access to the workers’ compensation database maintained by Johns Eastern Company, the third part administrator for the County.

Internal Audit requested five years of statistical data regarding incident activity. That request was only partially fulfilled, as Fire Services sent only fiscal years 2008 and 2009 (pg. 5, para. 2). The scope of audit was established as October 1, 2007 through June 30, 2009, and was also later declared by the Internal Auditor that it was not to precede Chief Larry Morabito’s time with the department (start date September 2, 2008). Data outside the scope of the audit was still provided for informational purposes.

Internal Audit contacted the State Fire Marshall’s Office to acquire the statistical data for fiscal years 2005 – 2007 and fiscal year 2010. The purpose of this report was to provide background information for this report.

Internal Audit requested access to the National Fire Incident Reporting Systems (NFIRS) website to review and extract data into Excel (pg. 5, para. 3). The e-mailed request from Internal Audit requested “temporary access to NFIRS.” It was unclear to us as to what exactly was being requested. Via e-mail on April 30, 2010, we asked the Internal Auditor to clarify. On May 12, 2010, the Internal Auditor responded via e-mail and stated, “Regarding NFIRS, I am requesting access, so we may review reports and historical data relevant to this audit.” This caused confusion, as all of our incident reports are considered “NFIRS” reports. Apparently, it was meant to be the NFIRS (National Fire Incident Reporting System) website. This website is controlled by the United States Fire Administration; therefore, no members of our department are able to grant access to this website. It is a public website and would be the responsibility of the interested party to create a profile for themself.

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On April 30, 2010, Kimberly Fugate responded via email to my request for access to NFIRS: “As far as your temporary access to NFIRS, I am not quite sure what it is that you need. NFIRS (National Fire Incident Reporting System) is the standard system that we use to code incident types and other various items in incident reports.” Based on Fire Services’ utilization of this system, we requested access to review any data and reports available under their account.

Information that was obtained from Fire Services was provided in paper format or PDF. Additionally, class rosters and tuition receipts were also provided in paper format (pg. 5, para. 4). Fire Rescue was not directed to provide documents in any particular format. Receipts and class rosters are only retained in paper format, while some rosters provided were printed directly from the Florida State Fire College website. This is not a matter of noncompliance; this is simply the format in which these documents are maintained.

Internal Audit requested access to Fire Services software, which would have partially eliminated the need for paper documents. Individual records and incident reports could have been reviewed electronically. We requested via email on 5/27/10 to review the incident reports in the Fire Services office with staff’s assistance. That request was ignored.