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SEPTEMBER 2017 #16

Send us your best spy-themed photo for a chance to be featured in the CSMFO Magazine or to win two tickets to the 2018 Presidents Dinner. Deadline is October 1st! submit to: melissa.dixon@staff.csmfo.org



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2016 #3

Please visit the magazine page of the csmfo.org website for more information.




M A G A Z I N E SEPTEMBER 2017 #16

Help your employees save for tomorrow while living for today As the largest provider of government deferred compensation plans1, we work with plan sponsors to help almost 2.6 million public sector employees look at retirement differently — empowering them to save for the future while embracing the here and now.

NOW IS A GOOD TIME Learn how we help employees engage in their financial future. Email govtmarket-sales@ empower-retirement.com or call 800-719-9914. 1 Source: PLANSPONSOR, Top 10 Recordkeepers, 2015

2017-18 Board of Directors President Drew Corbett, City of San Mateo President-Elect Margaret Moggia, West Basin MWD Past President John Adams, City of Thousand Oaks Scott Catlett, City of Yorba Linda Jimmy Forbis, City of Gilroy Steve Heide, Chino Valley Independent Fire District Brent Mason, City of San Bernadino Karan Reid, City of Concord Jennifer Wakeman, City of Lafayette Executive Director Melissa Dixon, MBA, CAE Editorial Designer & Photographer David Blue Garrison Cover Photographer David Blue Garrison Editors Joan Michaels Aguilar, City of Dixon Marcus Pimentel, City of Santa Cruz Additional Photography Pexels, Pixabay and Stocksnap The California Society of Municipal Finance Officers is the statewide organization serving all California municipal finance professionals. We promote excellence in financial management through innovation, continuing education and the professional development of our members. CSMFO members are deeply involved in the key issues facing local agencies. We value honesty and integrity, and adhere to the highest standards of ethical conduct. Thank you to all the authors in this issue for sharing with us their time and expertise. If you have an idea for a future article, please contact Melissa Dixon at the CSMFO office at melissa.dixon@staff.csmfo.org.

Core securities, when offered, are offered through GWFS Equities, Inc. and/or other broker-dealers. GWFS Equities, Inc., Member FINRA/SIPC, is a wholly owned subsidiary of Great-West Life & Annuity Insurance Company. Empower Retirement refers to the products and services offered in the retirement markets by Great-West Life & Annuity Insurance Company (GWL&A), Corporate Headquarters: Greenwood Village, CO; Great-West Life & Annuity Insurance Company of New York, Home Office: NY, NY; and their subsidiaries and affiliates. The trademarks, logos, service marks and design elements used are 6 owned by GWL&A. Š2017 Great-West Life & Annuity Insurance Company. All rights reserved. ERCR-ADP-3696-1704 AM116532

For more information on CSMFO or this Magazine, please contact the CSMFO office at 916.231.2137 or visit the website at www.csmfo.org. The views and opinions expressed in these articles are those of the authors and do not necessarily reflect the official policy or position of CSMFO.


Empowering First Care Providers P.



The Disaster After the Disaster P.

A Finance Director’s Role...



Financial Systems Protection…



Disaster Recovery for Technology P.

Dark Disaster Webpages & Fiscal Recovery







Disaster Preparedness 101

Keeping Ready a Disaster Recovery Site

Job Opportunities


Bond Accountability




In Memoriam




INSIDE CSMFO President Drew Corbett’s Letter P.


Mission Possible: Keynote Speakers P.


Letter From The Editor P.


New Membership Drive/Membership Benefits P.


Executive Director’s Letter P.


CSMFO Shines a Spotlight On Maria Blanco P.


President Elect’s Letter P.



Invest In Your Future P.


2018 Conference Changes


Conference Site Selection Committee Update P.




Where Did the Summer Go? I can’t believe how quickly the summer is flying by! As I write this, we’re heading into mid-

August, and the long list of items on the white board in my office that were supposed to be my “summer projects” remain mostly untouched. Between getting the budget adopted and moving into the year-end close process, I thought I might have some time to get a few of those projects crossed off the list, but so far I am losing that battle. Summer hasn’t slowed down the business of CSMFO, either. While the months of June, July, and August have provided me a break from traveling on CSMFO business, this organization has certainly not taken the summer off. Whether its chapter events, trainings, webinars, or social events, the CSMFO membership has been busy this summer. In fact, between June and August, there have been 14 chapter meetings or events, 7 training offerings, and 2 webinars. In total, these events have served nearly 1,200 people! These chapter events and training offerings simply wouldn’t be possible without the small army of volunteers who make this organization what it is. Supported by Melissa Dixon and her amazing staff at Smith Moore and Associates, our chapter leaders and our standing committee members are the heart of our organization. While most of the membership gets to see the result of the work of the chapter leaders and the standing committees when they attend meetings or trainings, I am fortunate to get to see all the work that goes into making it all happen. One of the things I get to do as President is meet bi-monthly with all of the committee chairs to get an update on what is going on in each committee and ensure we are coordinating efforts. It never ceases to amaze me how much each committee is doing in support of our organizational mission. Whether it’s the Career Development Committee planning the next training series, the Membership Committee proactively recruiting new members or the Professional Standards and Recognition Committee organizing recognitions of first-time distinguished budget/CAFR award winners, our committees are constantly looking to better serve our membership. And that is just three of our standing committees…I didn’t even mention the great work being done by Administration, Communications, Technology and Site Selection, or the enormous collaboration between the Host and Program Committees to get prepared for the 2018 Annual Conference in Riverside next February.


All in all, there are currently over 60 members serving on a standing committee and another 32 members serving as chapter leadership. Add in our League of California Cities liaisons and our Board of Directors, and there are over 100 people committing a significant amount of their time for our organization, all while balancing the demands of their day job. I have a tremendous amount of gratitude and respect for the work that our volunteers do, and I would encourage you, when you happen to run into one at a chapter meeting, a training event or the Annual Conference, to offer them a sincere “thank you” for the work that they do to make CSMFO what it is. We simply wouldn’t be who we are without these incredibly dedicated individuals. Thank you for the opportunity to serve you as your President. Respectfully, Drew Corbett


We Want to Hear From You! Written By Joan Michaels Aguilar

Hopefully you have enjoyed the editorial topics that

Joan Michaels Aguilar, CSMFO Magazine Editor

have been selected to be covered in the Magazine. The Communications Committee has worked hard since the Magazine’s inception back in 2016 to cover a variety of topics, including focusing on our Annual Conference, yearly issues on budgets and audits, pension/OPEB, labor negotiations, debt, information technology/cyber security, best practices and policies, the generational workplace, Hot Topics, and this month’s topic of emergency preparedness. Our featured authors have names you know, such as Michael Coleman, Bill Statler, Neil Kupchin and Don Maruska, not to mention representatives from NBS, HdL Companies, VTD, The Pun Group, LSL, and too many others to name in this short missive. My message to the members this month is two-fold. First, we are so lucky to have such a variety of members—whether from cities, counties, special districts, or commercial members--that have a wealth of information to share. Have you considered taking to the keyboard and writing an article to be featured in our Magazine? We will close out 2017 with a November issue covering “Financial Reporting and Transparency”. If the inner author in you has a story to share, please contact me at jmichaelsaguilar@ci.dixon.ca.us or Melissa Dixon at melissa.dixon@staff.csmfo.org.

The second part is to get member feedback on what you would like to see as editorial features next year. We know there will be issues related to the Conference and members indicated they wanted to see Budget related issue in January…but what else? Tell us topics that are relevant to you – did you like the Hot Topics issue? How about an issue on Leadership in Public Finance? Ethics and maintaining the public trust has also been suggested for coverage. I think we all realize there are so many long-time finance folks choosing to retire that there is a real ‘brain drain’, particularly in smaller cities; issues related to recruiting and coaching could be important. In addition, many Finance Directors wear multiple hats: purchasing, human resources, information technology, business license, as well as overseeing staff that handle the usual payroll, AP, AR, budget, and accounting. So the possibilities could be quite varied! (We also try to have a sense of fun, such as with the Mission: Possible photo contest!) Please contact me at the e-mail listed above and let me know your thoughts. We went from publishing monthly to publishing bi-monthly and David Garrison has been a rock star as the Magazine’s Editorial Designer and Photographer, as has CSMFO’s Executive Director Melissa Dixon. It is such a pleasure to see the design David comes up with each month for a particular issue. The Committee of Marcus Pimentel, John Adams, James RussellField, David Cain, Wing-See Fox, Carol Williams, and Steve Heide are part of the many wonderful volunteers that CSMFO has in its arsenal of superstars that help bring the authors and ideas onto your computer each issue. I look forward to hearing from you!

The deadline to submit your article would be by October 15, and we can provide the additional 411 on headshot, About the Author, etc.



A Dream (Suite) Come True I’ve heard from a number of you that

you enjoy reading about my Disney exploits, and since this particular exploit involves some CSMFO people I thought I’d share. On Saturday, July 22, a group of friends—including CSMFO Magazine Editor Joan Michaels Aguilar, CSMFO Communications Committee Vice Chair Marcus Pimentel, CSMFO Meeting Planner Teri Anticevich and CSMFO vendor (HdL Companies) David McPherson—spent an evening in the Dream Suite at 21 Royal Street. What is 21 Royal Street, you ask? It’s the address of the Disneyland Dream Suite, which is located above Pirates of the Caribbean in New Orleans Square. The original concept

for the Suite was to be a residence inside the park for Walt and Lillian Disney. Walt had an apartment already inside the park, above the Firehouse on Main Street, but it was small and not conducive to hosting guests. This new apartment would be lavish, with a sitting room, courtyard and dining room. Unfortunately, Walt died before construction had been completed and he never realized his dream. The family declined to finish this project, and instead the space was left vacant. It was used as a gallery from 1987 to 2007, when it was closed and transformed into the Dream Suite we know today. As much as possible, the designers stayed true to Walt’s vision for the space, the actual furniture, layout and upholstery bearing a striking resemblance to the concept art from the early 10

1960s. Earlier this year, Disney opened up the Dream Suite for dinner parties, calling it 21 Royal Street. It’s not exclusive, but it is rather expensive. An evening in the suite costs $15,000 for a maximum of 12 people (or $1250 per person). It was rolled out as a limited-time engagement, so if you’re interested I’d find 11 other Disney fans and book your experience before it goes away. Currently they’re booking through March 2018. But enough history! Let me walk you through the evening… We gathered at the hearth inside the lobby of the Grand Californian, met by a VIP guide. We were then escorted outside to a swanky charter bus (big, comfy, black leather seats) and were driven into the backside of Disneyland—past the new Star Wars land! (We were asked to not take any pictures, and really there wasn’t much to see yet, but I can tell you the buildings there are going to be massive.) We pulled up next to a nondescript building and were ushered up some stairs, and then magically, like stepping through the looking glass, were at the train station in New Orleans Square. We were escorted as a group down Royal Street, until we got to the staircase. We took a picture there on the stairs, and then proceeded up and into the Suite. The day was hot (it was July after all), and the air conditioning washed over us as we were greeted by uniformed staff with serving trays of lovely purple champagne cocktails. We were encouraged to explore the suite, take all the pictures we want, sit on the furniture, etc. In addition to being beautiful, each room had a bit of magic to it…like the mermaids that appeared in the portrait above the master bed, the hidden Mickey in the stars above the tub, or the train that left its case and journeyed around the kids’ room. Just being in the space, not to mention being served cocktails and hors d’oeuvres, was a wonderful experience. We were then brought into the dining room, which included a square table (three people on each side). There were beautiful murals on the walls depicting New Orleans, plus a fireplace with a mirror above the mantel. At one point during dinner, Tinkerbell flew around the mirror, and lit the candles on the mantle with a touch of her pixie dust!

As for the meal, it was seven courses complete with wine pairings. Everything was gourmet and delicate and delicious. The piece de resistance, however, was getting to watch the brand new Fantasmic from the balcony overlooking the Rivers of America. Sitting out on that balcony, relaxing with a glass of wine and watching the spectacular show, I could imagine Walt sitting next to me. He would smile that signature smile, turn to me and say “All our dreams can come true, if we have the courage to pursue them.� That night, feeling like a guest of Walt Disney himself at the Happiest Place on Earth, was definitely a dream come true for me. For more information, visit the 21 Royal Street website at www.21royaldisneyland.com. Melissa Dixon



Achieving Our Mission Since April, the Annual Conference Host Committee

has met monthly to work out the details of the 2018 CSMFO Annual Conference to be held February 20-24, 2018 in Riverside. While tremendous progress has already been made, some of the finer details are still being finalized. Tours of the Mission Inn and Riverside Convention Center, or just exploring downtown Riverside, have helped shape the committee’s recommendations and to deliver on a highquality networking and training experience. The conference is an opportunity to celebrate the community that is CSMFO, by connecting with familiar or new colleagues at the lunches, vendor reception or the Thursday night event (to be held at the Mission Inn), as well as to attend top-notch training through the preconference, keynote presentations and concurrent sessions (up to 23 hours of CPE!). In this month’s magazine, we have highlighted the conference schedule (notice the new start time!) and the keynote speakers. We will continue to share through the magazine, but check your email inbox in early fall for registration and hotel information. The Program Committee is also hard at work sifting through the over 100 call-for-sessions submissions, to bring you another year of enriched content. The concurrent sessions address the latest news and best practices in everything from accounting to budgeting, showcasing IT and other innovation ideas. They are designed to help you build your leadership and interpersonal skills, focus on financial and utility management, and finally inform you on debt and treasury matters. The Program Committee has also secured a CalPERS executive team, Chris Thornberg, Michael Coleman and Neil Kupchin to share the latest news on pension, the economy, the state and management training. We even have a SPY photo contest to get people engaged. Be sure to submit your photo to our awesome Executive Director, Melissa Dixon, melissa.dixon@staff.csmfo.org. As I shared last month, the theme MISSION: Possible focuses on achieving our own strategic mission either personally or professionally through collaborating and innovating. If you know me, you know that I LOVE strategic business plans. I am very task driven so the tangible goals set forth through strategic business plans or individual SMAART goals (specific, measurable, attainable, agreed-upon, relevant and timeoriented) helps guide our level of activity, get the resources we need to accomplish them and feel a sense of accomplishment when you can mark off that the task is complete. Equally as important to me is what you learn along the way and how you have grown through higher analytical skills or improving on your written and verbal skills.


For CSMFO, we take the opportunity each year at the fall annual planning session to check in. We hear from the Committees and Chapters and Board Members on what is working and where we need additional support. It is a time to reflect, but really it is about looking for ways to continue to move the organization forward, through membership engagement, training, and organizational sustainability. For me, it is an exciting time to hear from the dedicated volunteers who move this association forward. At my agency, we are also updating our Strategic Business Plan and while the overarching goals have not changed, the objectives and activities have evolved based on current conditions for water agencies and our own Board’s vision on the specific tasks ahead of us. It allows us to see what role we individually play to the overall goal and feel connected on how my staff and I help meet our District mission. Six months and counting!

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Empowering First Care Providers Written By Steve Heide

According to the Centers for Disease Control and Prevention, unintentional injury Steve Heide, Finance Manager, Chino Valley Fire District

is the leading cause of death in the United States for persons age one through 44¹. In fact, unintentional injury is the fifth leading cause of death in the U.S., preceded only by heart disease, cancer, stroke, and chronic respiratory diseases². In cooperation with First Care Provider. Org, a 501(c)(3) non-profit foundation, the Chino Valley Fire District recently introduced a new community-based educational program designed to empower ordinary citizens before, during and immediately after a traumatic event.

Lead instructor Ryan Pourhassanian, a Chino Valley Fire District Firefighter/ Paramedic, estimates that in excess of 3,000 members of the Chino Valley community have received First Care Provider (FCP) training since the program’s local inception in early 2016. Members of the public who go through the program achieve the skills and knowledge necessary to transition from ordinary bystander to a FCP in an emergency situation.


The Chino Valley Fire District was an early adopter of this program. “About three years ago, members of the public started approaching us when we were out in the community regarding active shooter training,” said Pourhassanian. At the time, the Fire District only offered traditional CPR classes and general life safety education targeted to school aged children and seniors. “We recognized that if we could build muscle memory through a hands-on training program in our community, we could arm our residents and members of our local business community to help save lives. We needed a nationally recognized curriculum backed by a powerful vision and mission, and that’s why we partnered with First Care Provider.Org.”

According to Dr. Josh Bobko, one of the founders of First Care Provider.Org, and a Board Certified emergency department physician based at Saddleback Memorial Hospital in Laguna Hills, “People ask us if we’re a training company,” said Dr. Bobko. “We’re really a social engagement platform and we’re trying to change the way the world sees the public’s role in traumatic emergencies. In trauma incidents, our most valuable asset is time. Early intervention buys time.” In addition to active shooter scenarios, other acts of violence, such as terrorist attacks or other intentional mass casualty events, often result in delayed care and treatment for the injured due to first responders’ inability to immediately access trauma patients in an active crime scene. Additionally, natural disasters, traffic and industrial accidents and any number of other significant human tragedies may result in potential life and death emergencies requiring a call to action on the part of bystanders in those critical minutes before arrival of public safety personnel. Most people are quick to

call 9-1-1 in an emergency, but are hesitant to get involved beyond comforting a victim and offering word that help is on the way. According

to Pourhassanian, a lack of training and a general fear of doing harm to a victim are often cited as reasons why people don’t administer aid in an emergency. The FCP program enables citizens to transition from passive onlooker to empowered community member. Fire District paramedics provide FCP instruction in Chino Valley in the rendering of critical emergency trauma aid, as well as other valuable emergency education geared toward potentially helping to save lives prior to the arrival of first responders in a 9-1-1 crisis. Target audiences to-date for the fledgling community-based program in Chino Valley Fire’s service area have included local school staff and teachers, community and civic groups and faith-based organizations. Hands-on instructional sessions are typically three to four hours in length, offered to groups ranging in size from 50 to 150 people, and program instructors are flexible in modifying the curriculum and instructional commitment to meet the specific needs of any target audience. “We’re willing to tailor the program to the needs of any community group or local organization. If a group of prospective First Care Providers only have a couple of hours available for the program, we’ll make it work. Our goal is to empower as many members of our community as possible to be able to take quick but measured action in rendering aid and safely assuming control of an emergency scene prior to the arrival of first responders,” stated Pourhassanian. Acting quickly to control bleeding, effectively managing airway and breathing emergencies, or preventing hypothermia for victims of trauma, can make a significant difference in health outcomes for victims in an emergency. “A trained community is a prepared community,” said Pourhassanian.

• Proper Communications in Emergent Situations • Self-Survival in Disaster Environments Modeled after the Heart Safe Community program, the Chino Valley Fire District has created its own rigorous program standards and is working to pioneer the concept of a bleeding safe community in its jurisdiction. Heart Safe Community is a partnership between the American Heart Association and several state departments of health, recognizing communities in participating states that meet rigorous standards intended to dramatically improve the chances that anyone suffering a sudden cardiac arrest will have the best possible chance for survival. The concepts underlying the creation of a bleeding safe community focus on a proactive approach toward trauma so that victims will have a significantly increased probability of survival. One of the Chino Valley Fire District’s programmatic goals is to set forth the communities it serves as bleeding safe model cities for others to pattern themselves after. The Fire District is working with community non-profits to fund and place trauma kits in key areas of assembly and high foot traffic areas, including in shopping centers, libraries, schools, other public buildings and local gathering spots. The training of first responders to administer the FCP program, raising community awareness through trauma education and preparation, and the strategic placement of trauma kits throughout the community, are integral to the creation of a model bleeding safe community. As word of the program begins to spread to other fire and emergency medical service agencies in California and beyond, other jurisdictions are reaching out to First Care Provider.Org and the Chino Valley Fire District for assistance in setting up their own FCP programs. “If I was seriously injured in an auto accident, for example, I know that I’d want a bystander to act quickly to provide trauma care and to potentially help to save my life, and I think my wife and kids would appreciate that decisive action too,” said Pourhassanian. Dr. Bobko is also a reserve police officer with the Westminster police department in Orange County, California, and is the Medical Team Manager for California Task Force 5, one of 28 Federal Emergency Management Agency (FEMA) Urban Search and Rescue Task Forces strategically located throughout the United States. Reflecting on the formation stages of the FCP program, “My business partner Bill Harris and I were providing all of this EMS (emergency medical services) training for police and fire personnel, and we realized that our own wives and kids needed this training too,” remarked Dr. Bobko. From there, the basic concept for First Care Provider.Org was born. Bill Harris, is an Emergency Medical Technician (EMT), co-founder of First Care Provider. Org, and retired US Navy veteran with over twenty years of service and multiple combat deployments during his career.

Tr us ted .

• Emergency Evacuation


• Airway Management

Co mprehensive.

• Bleeding Control


FCP training is typically offered in a number of important skill areas, including:

“Chino Valley Fire has been a huge asset,” said Dr. Bobko. “The District jumped right on board and have been doing great work in the community with the program. We’ve collaborated with them on curriculum and Fire Chief Shackelford and the Chino Valley Fire team have been great partners.” Hopefully many more communities will consider empowering their citizenry to be become FCPs too. 15



About First Care Provider.Org: Based in Orange County, California, First Care Provider.Org, is a disabled veteran-managed 501(c)(3) foundation, created to improve communities’ resilience to disaster. According the non-profit’s website, organizations and communities alike are looking for a resiliency solution but often don’t know how or where to start. As veterans and licensed medical providers, the organization’s founders realized that improving outcomes to these events required a new approach—a population-based system that engages the community directly. While traditional response to natural disasters and active violence will always be reactive, the First Care Provider foundation has created a system to empower people before, during and immediately after a traumatic event. First Care Provider’s Mission: To serve the public by raising awareness of the need for civilian response to disaster, and to create an integrated network of individuals and communities empowered to ensure not another civilian life is lost from a preventable cause of death as a result of trauma. About the Chino Valley Fire District and Firefighter/ Paramedic Ryan Pourhassanian The Chino Valley Fire District provides fire protection and fire prevention services to the cities of Chino and Chino Hills, California, as well as surrounding unincorporated areas, serving a jurisdiction of nearly 175,000 residents in an 80 square mile radius. The District currently operates seven fire stations and a training center, with an eighth station on the drawing board. Firefighter/Paramedic Ryan Pourhassanian has been with the Chino Valley Fire District for 10 years and is certified as a Terrorism Liaison Office and Hazardous Materials Specialist. Prior to joining Chino Valley Fire, Ryan spend the first six years of his career as an EMT/Paramedic with American Ambulance in central California. Additional information regarding the Chino Valley Fire District’s First Care Provider program is available on the District’s website at cvifd.org and Ryan Pourhassanian may be reached at rpourhassanian@chofire.org. First Care Provider’s website is firstcareprovider.org.

¹ Centers for Disease Control and Prevention, 10 Leading Causes of Death by Age Group, United States – 2015. ² American Association for the Surgery of Trauma (http://www.aast.org/GeneralInformation/costofinjury.aspx) Steve Heide is the Finance Manager for the Chino Valley Fire District, located in Chino Hills, California. Steve has been an active CSMFO member for over ten years and is a member of the CSMFO Board of Directors, Chapter Chair of the Inland Empire Chapter of CSMFO, and sits on various CSMFO committees. Steve has over thirty years of professional finance experience, having earned his CPA certificate in public accounting and having worked in various positions in private industry and non-profits prior to joining the fire district in 2004. Steve is a frequent contributor to the CSMFO Magazine and enjoys traveling, spending time with family and friends, and following Los Angeles Kings hockey in his off time.



2018 Conference Changes CSMFO is excited to invite its members to the 2018 Annual Conference in beautiful Riverside California! Over the past few years CSMFO has seen unprecedented growth in attendance at our annual conferences. Due to this growth, there are new and exciting things coming your way for 2018:

In past years the Exhibit Hall has opened Wednesday afternoon, however this year it will not be opening until Wednesday evening with the Vendor Reception at 5:15 pm. In addition, plan on arriving early since our General Session and Conference kickoff is at 9:00 AM. The event includes a full breakfast, welcome by incoming President Margaret Moggia and keynote speaker. Thursday, February 22, 2018 will start off bright and early with breakfast in the Exhibit Hall at 7:00 am and no General Session or Keynote speaker on Thursday—only the Exhibit Hall and Breakout Sessions. However, we do have a walk-around lunch in the Exhibit Hall at noon. Friday’s program will remain the same as previous years. CSMFO is looking forward to another successful event in 2018.

See you in Riverside, CA!

See you in Riverside for the 2018 Annual Conference! 17 CSMFO MAGAZINE SEPTEMBER 2017


Mission Possible:

Keynote Speakers CSMFO Members you have been assigned your first mission for the Riverside Annual Conference February 20-23, 2018.

It is to add two keynote sessions to your Guidebook schedule. First, you have the opportunity to hear Carey Lohrenz who is a dynamic communicator with an incredible story about accomplishing her “Mission”. As the first female F-14 Tomcat pilot, she was a pioneer in military aviation. Having flown missions worldwide as a combat, mission-ready United States Navy pilot, Carey Lohrenz is used to working in fast moving, dynamic environments where inconsistent execution can generate catastrophic results. Carey is uniquely qualified in the fundamentals of winning under pressure, reducing errors and overcoming obstacles. Her mastery of these fundamentals can help your team triumph in this high-risk, time crunched world. Her experience in the all-male environment of fighter aviation and her ability to pass on the lessons learned in her career allow her to deliver insight and guidance from a credible platform. As a high content Keynote Speaker, who is both motivational and inspirational, Carey Lohrenz inspires Fearless Leadership and increased team performance. Carey has been requested by name from some of the top Fortune 100 businesses. Her ability to connect with both an audience and on a one-on-one level, coupled with her knowledge and experience in leading high-performing, diverse teams, has made her highly sought after as a business consultant and leadership speaker. Carey Lohrenz is the author of “Fearless Leadership: HighPerformance Lessons from the Flight Deck.” She resides in Excelsior, MN and is currently working on her Master’s in Business Administration in Strategic Leadership. Carey will be presenting at our opening session on Wednesday morning, February 21st. Second, are you ready to Shift Your Thinking? Are you ready to improve your life and your organization? Then get ready to experience Simon T. Bailey, leader of the “brilliance” movement. Through his provocative content, speaking engagements and leadership advice, Simon has helped more than 2 million people find their brilliance, shift their thinking, and produce sustainable results. Simon will be sharing his experiences on Friday, February 23rd. 18

Simon is one of America’s top ten most booked corporate and association speakers on the subjects of Change, Leadership, and Customer Experience. He has worked with over 1,500 organizations throughout the world. As a Hall of Fame Keynote Speaker, executive adviser, and renowned author, he addresses more than 100,000 people every year. Prior to founding his company, Simon worked for 20 years in the hospitality and tourism industry and was sales director and new business development director for the world-renowned Disney Institute based at Walt Disney World Resort®. He holds a master’s degree from Faith Christian University and was inducted as an honorary member of the University of Central Florida Golden Key Honor Society. Simon serves on the advisory council for Management and Executive Education for the Crummer Graduate School of Business at Rollins College, one of the U.S.’ top 25 best private graduate business schools. When he is not busy advancing professionals’ and organizations’ development, he spends quality time with his two active teenagers, roots for the Buffalo Bills, and is an avid movie goer.


New Membership Drive / Membership Benefits Written By Ernie Reyna

Being in the world of municipal finance, agencies

Ernie Reyna, CSMFO Membership Committee Chair

• Networking and educational opportunities at local chapter meetings with discounted Member pricing; • Networking and educational opportunities at the Annual CSMFO conferences with discounted Member pricing

are always looking for ways to extend a dollar and get the best value out of anything purchased. We have our purchasing departments shop around and find deals to save money on everything from the smallest items like pens and pencils, to capital purchases such as vehicles, equipment and even buildings.

In addition to the above, CSMFO Members will save $140 at the Annual Conference over those that are non-members. Membership is open to any level of municipal staffing and is not just exclusive to cities, but counties and special districts can also take advantage of this wonderful value as well.

Just in case you didn’t already know, CSMFO has one of the best deals around to help you get the most out of your position within municipal finance. Whether you are a Finance Director or a recent college graduate looking to make a name for yourself in the municipal finance world, CSMFO has all the tools you need to sharpen your skills and be the best possible employee you can be.

To join CSMFO or renew, please use the following link, http://www.csmfo.org/membership/join-csmfo/, which will direct you to CSMFO’s website to register and immediately enjoy all the benefits.

The more members that join from your respective agency, the more money you’ll save. For example, the first three members to join from your agency will pay $110 each; however, the fourth person, and thereafter, will only pay $75 each! How’s that for a deal?

With that being said, November is the kick-off for the 2018 CSMFO membership renewal campaign and there’s no time like the present to join (or renew). Membership in CSMFO is only $110 and the benefits far outweigh the costs. Members will enjoy the following: • Access to 10-12 webinars annually related to relevant municipal finance topics; • Live training in various locations throughout the state from beginning to intermediate government accounting and municipal revenue; • Access to CSMFO’s list-serve, resource library, and job posting board; 19 CSMFO MAGAZINE SEPTEMBER 2017


Dark Disaster Webpages & Fiscal Recovery Written By Kelly Hubbard

Wishing won’t keep you safe in a disaster, preparation will. Kelly Hubbard, Emergency Manager WEROC

“The further we are from the last disaster,” author Daniel Silva warned, “the closer we are to the next.” Truer words may never have been spoken and it is why acting now to create your “Dark Disaster Webpage” can be so important to you and your community. Now, this is not related to the nefarious realm of the dark web, nor a soon to be released Sci-Fi movie where sharks fly out of your computer’s screen.

Start with briefly confirming the nature of the disaster including the location of the incident, what the known facts are, who is in charge of the response, and what actions the agency is taking to restore the community to normal. This could be in many formats, such as an incident summary, links to press releases, or downloadable situation status updates. Protective Actions: Next, and most critical, highlight any actions the community should take to stay safe, to protect their health, or to receive essential services. Agencies will want to consider any special populations within their community who may need specific support, such as the elderly, disabled, persons with home medical equipment, children, non-English population, etc.

Rather, a Dark Disaster Webpage is your agency’s offline, pre-designed webpage that is ready to be “turnedon” publically during a disaster to share critical information. These webpages are an essential part of an agency’s communication plan, will help protect your community, and will assist with your financial recovery processes.

This particular section must be displayed prominently on the webpage to ensure the public sees the information quickly without having to search for it.

If your agency does not have this webpage developed, now is the time to take action and this guide will help. For those that have one prepared, congratulations and you can use this guide when reviewing your page.

But how else can an agency’s Dark Disaster Webpage assist with emergency response and fiscal recovery? First, your site can provide a source of fiscal and governmental policy transparency. Moreover, it can enlist the community in the damage assessment processes and can support documentation for financial reimbursement.

The best designed Dark Disaster Webpages all include three primary components: (1) the basics of the disaster incident; (2) protective actions the community should take; and (3) how your community can get and help provide more information. And see the technical tips section for website design considerations.


Incident Basics:

More Information: Include how residents can get more information, request additional assistance or help confirm the damage they see. This may include agency phone numbers, a hotline number, social media pages, or maybe a Q&A sheet.

Fiscal and Governmental Policy Transparency: All government agencies should have pre-approved, publically highlighted ordinances or policies that outline their disaster response and purchasing authorities. This can help coordination with other disaster response partners (like other government agencies, hospitals, non-profits, etc.). These typically include an immediate disaster proclamation process followed by official governing board ratification at the next scheduled meeting.

These should also provide for Executive Management’s higher purchasing limits to get the resources to respond to a disaster without unnecessary delays (NOTE. Be sure to read Disaster Preparedness 101 also in this month’s special edition about synching your emergency policies with FEMA and CalOES). Community Damage Assessment Reporting: Significant disasters can make it hard for responders to properly assess the impacts because of the sheer amount of damages, the duration of the incident, or even a lack of physical access to all areas. And, as we know, having accurate and timely knowledge of what damages have occurred will: (1) impact what outside resources are available to a local jurisdiction; (2) to what extent Public Assistance (government agency reimbursement) will be received; and (3) if Individual Assistance (low-interest loans for residents who have been impacted) will be made available. Several agencies have found ways to effectively engage the community in the damage assessment process, using their agency’s website and social media pages. For example, one Southern California City’s police dispatch center was being inundated with phone calls regarding down trees following a winter storm. In response, the City implemented an online and social media process for residents to self-report down trees and general damages; receiving information that included the location, impacts and photos. This reporting process reduced non-emergency calls to the City’s 911 center, helped the agency to track and prioritize damages that required response, and provided a mechanism to document damages and response efforts that potentially could be reimbursed. It is important to note that any method to collect information during a disaster and all social media pages should stress that 911 should be called for immediate life safety needs. Documentation for Reimbursement: Last but not least, an agency’s Dark Disaster Website can provide useful documentation in the fiscal process following a disaster. Not only can reporting mechanisms provide date and time stamps for submittal of damages or information, but many social media platforms also have geo-location information built into their platforms that can be accessed or shown in your documentation. All of these communication tools can contribute to your agency’s documentation of damages, response actions, policy decisions and costs, all of which will be critical in financial reimbursement processes. Yes, the main purpose of a Dark Disaster Page should be to protect your community by communicating critical information to constituents in a timely manner. However, if your agency is going to go through the process of developing such a page, why not take the opportunity to consider how it can be used as a tool in the disaster financial process? These are just some of the key ideas I have collected from my peers within emergency management and through my own experiences. So think about what other ways you can leverage your agency’s communication tools to assist you as the Financial Officer in successfully navigating disaster finance and reimbursement?

Technical TIPS and Considerations for a Dark Disaster Webpage: • The page should be formatted to look similar to your agency’s regular main page in terms of logo and overall design, but should have significantly less day-to-day content. Essentially you want the page to be very clean with no clutter so it is easy for the public to see the critical information they need. • The design should allow for additional information about the disaster to be added easily by PIO staff in the EOC throughout the event. Consider utilizing a Message Map type format or pre-approved message template built into the design so that staff are prompted to provide all needed information in each update. • The webpage needs to be mobile ready and quick to load. Communications may be limited due to damages and people may be evacuated from their homes or offices with only their phone for information. • Talk with your IT Department ahead of time about your websites overall capacity for viewing traffic. You don’t want your webpage to crash when people need it most. • It may be easier to update social media pages more often, than your agency’s webpage. In those cases, the Dark Disaster Webpage can simply direct people to the agency’s social media for the most current updates, along with some phone numbers for more specific information or for those not on social media. • If using social media, especially if it is your primary communication tool or you are using it to collect information from the community, make sure your Social Media team is ready to truly monitor and respond to the community via these forums. • Lastly, I’ll repeat again - it is important to note that any method to collect information during a disaster and all social media pages, should stress that 911 should be called for immediate life safety needs.

Kelly Hubbard is the Emergency Manager for WEROC, a mutual assistance water and wastewater utilities group that provides coordination and support for 35 agencies’ throughout the emergency management cycle. She works with government agencies of all disciplines to increase awareness of water utilities’ role in emergency response and to build partnerships for response. She is a California Water/Wastewater Agency Response Network mutual aid coordinator. Kelly has responded to 13 Presidentially Declared Disasters and other none declared events, filling the roles of Utility Liaison, Water Coordinator, Public Works Branch Coordinator, EOC Manager, Local Assistance Center Manager, Logistics Chief, and Evacuation Center Manager. Ms. Hubbard has a Master’s of Science in Emergency Services Administration from California State University, Long Beach.



A Finance Director’s Role in an Emergency Operations Center Written By Robin Bertagna

A Finance Director’s responsibility always includes

Robin Bertagna, Finance/IT Director Yuba City

safeguarding City assets and ensuring that strong internal controls are in place and operating effectively. That doesn’t change in the event of an emergency situation when an Emergency Operations Center (EOC) is set up and operating; it is needed more than ever. Summarizing the Finance Department’s responsibility in an EOC situation, it translates to that of a support role, very similar to the day to day support that is provided to all other City departments when normal business operations occur. Below is a story of my most recent experience in Yuba City’s EOC. On a Sunday afternoon this past February, my brother came into my living room and showed me on his Facebook page that a news reporter from Chico had posted that the City of Oroville and communities downstream were under immediate threat from the eminent failure of the dam system at Lake Oroville within the next hour. I then texted Yuba City’s Fire Chief to see if this were true or some form of a hoax. Before I received a reply, the Butte County Sheriff’s Department posted on Facebook the same story. I spent ten minutes gathering enough clothing and personal items to last for a few days because I knew that I would not be able to return home once the evacuation happened. I told my brother to head to my niece’s house and asked my husband to gather our two cats, two dogs and head to our friends’ home. The Feather River, which is immediately downstream from Lake Oroville and Oroville Dam, is about three blocks from my home. I knew Yuba City would


be activating our EOC. In an emergency, all City staff are registered disaster service workers. Part of our responsibility to the community we serve is to be available to respond in an emergency situation. We advise our employees to get their family somewhere safe, and then report in to their supervisor to see where they are needed. As a Finance Director, I serve as the Finance Unit Section Chief when an EOC is activated. As such, I ensure that the proper procedures are in place so costs can be accumulated easily and purchases and employee timekeeping are appropriately documented and approved. This is even more important if a federally declared disaster occurs, as our agency can get reimbursed for the costs incurred. The Finance Unit has several component areas of responsibility including the Time Unit, the Procurement Unit, the Compensation and Claims Unit, and the Cost Unit. The first Finance function was to set up a sign-in sheet at the entrance of our EOC so that any City staff reporting in for assignment were able to sign-in with the date and time they arrived. We also required staff to sign out when leaving. This created a tracking mechanism to be used later for Federal and State reimbursements and preparation of time cards. The City’s Executive Team then met to strategize about what next steps we needed to take for emergency notification of our citizens. We discussed how we were going to provide food to the 200 plus City employees who were there to support our evacuation efforts, patrol levees, provide sandbags, etc. It is difficult to provide food for employees when all of the stores and restaurants in town are closed due to the evacuation. The City’s Human Resources Director had the role of Logistics; she contacted stores in the community to request that they open up to allow us access to purchase food and needed supplies. I authorized raising her City credit card limit because the single purchase limit amount was insufficient to pay for all of the items needed. In an EOC, Finance provides a support role, much like we do in our regular day to day jobs, but in a much more expanded, anxious environment. Yuba City requested that Police Officers from surrounding jurisdictions provide patrol support on our local streets and to also ensure that looting did not occur. I went out with a Fire Department staff member and went door to door at our local hotels to try to find someone who could help us secure room nights for the out of town officers. Thankfully,

we were able to get in touch with the General Manager of our local Hampton Inn who agreed to come down and meet us on site and call in a couple of housekeeping staff in order to have them clean the rooms for our guest officers. They were truly gracious, they expressed appreciation for having police officers staying at the hotel and that it made them feel more secure to have a police presence that it had felt very strange for them to abandon their hotel and evacuate when the evacuation advisory announcement was made. Next, we were challenged to provide meals to the out of town officers; City staff was taxed with keeping up with providing meals for City staff. We stopped at our local Applebee’s Restaurant and were advised that they were closed. I introduced myself and my colleague and explained our plight. I let them know that we needed dinner provided for about 60 police officers. They provided a choice of three different menu options, were incredibly generous in wanting to give back to our officers and those from out of town coming to help, and would not even let me provide them with my City credit card to pay for the meals. To me, this is a perfect example of what community is all about. Thankfully, the State of California Department of Water Resources ended up being wrong and the Oroville Dam did not experience catastrophic failure. They instead used a very broken spillway to lower the lake level down below the emergency/auxiliary spillway and hold the 3.5 million acre feet of water back behind the main dam structure. The evacuation process from the City of Oroville and downstream to the south included about 200,000 residents. Yuba City has a long-term tenured Executive Team and City staff that work really well together. In the event of an actual emergency, you see those relationships of support coming together stronger than ever to support the community. Finance, frankly, has the easiest role of supporting the needs of others and ensuring that we are able to accurately track costs. It’s the emergency responders that are dealing with the frantic members of the public who are scared that have the most difficult job.

Robin Bertagna is the Finance/IT Director for City of Yuba City. She has been with Yuba City for almost 19 years and plans to finish out her career there. She is also a CPA with over 30 years of municipal government experience, starting first as an auditor at a CPA firm, then transitioning to Finance Director/City Treasurer at City of Gridley, before joining Yuba City’s team. Robin has been active in CSMFO serving as the Sacramento Valley Chapter Chair and on the League of California Cities Public Safety Policy Committee.

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Bond Accountability: How to Make it an Everyday Thing Written By Mark Campbell

In compliance with federal and state legislation, California public Mark Campbell, Executive Director, California Debt and Investment Advisory Commission

agencies are expected to establish and maintain internal control systems to account for and report on the expenditure of funds. There is an abundance of resources available to administrators that provides guidance on the development of internal control systems.¹ When applied consistently and correctly these controls can provide both the agency and the public an assurance that the funds are being properly managed and accounted for. That being said, not all agencies apply the same system of controls they may have developed to manage general governmental funds to their bond funds. Even if they do, the system of controls used to account for and report on bond expenditures may not be fully integrated into the agency’s administrative structure even though doing so may ensure it is consistently applied. This article is designed to provide readers a framework to understand internal control systems as they apply to bond funds and then, more importantly, present ways to bridge the gaps that often exist between a preexisting control system and the ongoing administration of bond funds. Fundamentals of an Internal Control System


In December 2015 the Task Force on Bond Accountability released its Final Report summarizing its efforts to develop best practice guidelines on the fiduciary care and use of state and local bond proceeds.² The guideline adhered to the COSO framework for internal controls provided in the U.S. Government Accountability Office, Green Book. This

consists of five elements: Control Environment--An agency’s control environment represents the formal structures, goals, and objectives that form an internal control system. This includes the personnel-elected or appointed, the policies and procedures directing their activities in support of the control system, and the authority provided to those with oversight roles, including external bond oversight committees. Risk Assessment--Within the context of a bond program, risk assessment is the process of identifying objectives and assessing the likelihood that risk events will occur and unfavorably affect the agency’s achievement of those objectives. The assessment of risk provides the basis for developing appropriate measures to manage risk. Control Activities--Control activities are the actions the public agency takes through policies, procedures, and the delegation of duties to achieve its objectives and mitigate risk. The system of internal controls may vary, depending on the size, nature, and organizational complexity of the agency, but it must address the identified risks. Information and Communications--As guardians of public funds, public agencies have a fiduciary responsibility to adopt a system of internal controls that provides a reasonable assurance that the agency is properly receiving, managing, and disbursing bond funds. Information and communication facilitates accountability and performance tracking. Monitoring--The effectiveness of any set of internal controls is a function of its ability to mitigate risk. Since risks and program activities change over time, the internal control system must be dynamic, able to respond to changing requirements, staffing, and agency objectives. By monitoring the effectiveness of the control system, agencies can more readily adjust to these changing conditions. Making the Control System part of the Agency’s DNA An agency’s control system is effective only if it is consistently and universally employed. Agencies can ensure that this happens by operationalizing the control system in: 1) the agency’s plans, policies, and procedures; 2) the controlling bond documents; and 3) staff training. Plan, Policies, and Procedures—Public agencies are guided by a number of plans, policies, and procedures when issuing and administering debt. These include a debt policy, investment policy, disclosure policy, as well as a capital

improvement or facility management plan. These may be used to express elements of the control system to increase the likelihood that they will be carried out. Debt policies that call out the uses of debt, the types and terms of a debt issue, the responsibilities of the agency and staff for ongoing reporting and disclosure, the administration of debt-related payments, the uses to which the proceeds may be spent, can drive specific control activities. Administrative policies and procedures often spell out the separation of duties between staff as well as procedures, timelines, and schedules to process specific actions. With regard to the disbursement of bond funds, for example, the agency’s policies and procedures may identify nonconforming transactions or exceptions that warrant immediate action, such as errors and discrepancies or changes in the payee name designation. As funds are disbursed, policies and procedures may require staff to review expenditure plans, to seek legal review of contracts and agreements, to conduct site visits, and to maintain records of assets or portions of assets being financed. They may additionally set forth the content and timing of reports provided to any oversight committee or community interest groups. Controlling Bond Documents—To strengthen compliance with policies and procedures, public agencies should integrate elements of the control system into bond documents. These include, among others, the indenture, the trust agreement, the tax certificate, the continuing disclosure agreement, and any agreements with insurers or other credit providers. The process must begin during the pre-issuance phase, during which the agency should account for all documents that will direct the roles and activities governing the investment and administration of bond funds and ongoing reporting and compliance. Elements of the control system correspond to the specific content of most indentures, making linking the two fairly straightforward. For example, the typical indenture addresses the structure of accounts used to receive bond funds, the “waterfall” of revenues and payments, covenant restrictions, reserve maintenance and security, requirements for the disbursement of construction funds, and the terms for the trustee to safeguard and release funds. Each of these fits nicely into one or more control activities. Likewise, the trustee agreement contains terms that address financial and administrative management. Seeing that it contains language the clarifies the trustee’s role as a fiduciary when holding and investing bond funds, guaranteeing reserve requirements, monitoring bond covenants, and maintaining current balances on bond funds increases the likelihood that the agency’s control system is active and not reactive.

governing body and oversight committees as well as service providers, such as auditors, who may need insights into the agency’s control system in order to perform their duties. Some agencies may need more frequent training on one or more elements of the control system. For example, agencies that use a conduit financing structure, may decide to train staff on control activities addressing expenditures and to review and update the training program to reflect improvements or changes in the control system. Final Thoughts Issuers enhance the expectation that they will timely and fully meet their repayment obligations through the development and application of a well-designed internal control system that tracks, monitors, and reports on the use of bond funds. Once adopted, however, issuers must take steps to institutionalize these control measures. If the agencies control system is integrated into and supported by its plans, policies, and procedures and expressed in controlling bond documents it is more likely to be applied. Furthermore, education and communication are the cornerstones of effective administrative processes. Agencies that undertake the work to articulate their control system in this manner and to train staff will undoubtedly derive material benefits in the form of better financing terms.

¹ For information on establishing and implementing internal controls, see Standards for Internal Control in the Federal Government, U.S. Government Accountability Office (GAO), Sept. 2014, available at http://www.gao.gov/assets/670/665712.pdf, hereafter GAO Standards for Internal Control (“Green Book”); see also Gauthier, Stephen J., An Elected Official’s Guide: Internal Control, Government Finance Officers Association (GFOA), 2015, and Internal Control – Integrated Framework (2013), Committee of Sponsoring Organizations of the Treadway Commission (COSO), May 14, 2013. ² Task Force on Bond Accountability, Task Force Final Report, December 14, 2015 available at http://www.treasurer.ca.gov/tfba/final_report.pdf Mr. Campbell has served as Executive Director of CDIAC since his appointment in 2009. He has benefited from the expertise of staff and industry professions in his quest to understand public finance and the work of public agencies. Of course, any errors in his recall of those valuable lessons are his alone.

Agencies can use the tax certificate to establish and test control procedures to validate expenditures, including requirements for the use of proceeds, the timing of disbursement, requirements and limitations on the use of construction funds, private use restrictions, and, of course, the timing of arbitrage and yield restriction filings. Finally, the continuing disclosure agreement provides the framework for ongoing reporting to investors and regulatory agencies and, in so doing, establishes measures to assess compliance and avoid problems. The agreement, in most cases, addresses filing requirements, the materials to be included, and the dates of submission. Ongoing Staff Training—Public agencies can better ensure that their control system are active and employed by staff by providing training and communicating plans, policies, and procedures. Training should be provided to members of the



CSMFO Shines a Spotlight On... Maria Blanco

Financial Analyst, City of Ontario

Interviewed By James Russell-Field

Tell the readers a little bit about yourself: I

James Russell-Field, City of Thousand Oaks

Maria Blanco, Financial Analyst, City of Ontario

grew up in Fontana, CA, but I like to tell people I was raised on a farm. Every vacation my family had was spent in Mexico with my grandma and all our cousins. We would wake up early to milk the cows, fetch our breakfast from the egg laying hens, and engage in many other labor intensive chores. That’s where I got my strong work ethic. I was the first in my family to go to college, attending the University of California, San Diego. With an interest in traveling I studied International Studies with an emphasis in Economics. I’ve worked for the City of Ontario for the past 6 years in various financial capacities. I am currently a Financial Analyst in the Management Services Department focusing on the City’s Development Impact Fee Program, and developing and promoting our unique work culture.

When and why did you first join CSMFO? I joined CSMFO in 2015 to attend the annual conference in Monterey. I was new to my position and it was a perfect opportunity to get out of the office with my colleagues and get to know them on a more personal level. It was a great experience because I was able to see finance professionals having fun and letting loose and I returned with two new friends in the office! Since then, I’ve been able to attend other CSMFO events and meet other great people as well.


What have you worked on in the last month? Emotional intelligence. The Management Services team has been learning about and actively working on the fundamental capabilities of EI, and each month we focus on one of the various competencies. Last month was Adaptability under the Self-Management category. I happened to be volunteering in Paraguay most of the month, but I was definitely able to apply my adaptability skills while abroad.

What has been your favorite project in your career? My favorite project happened by accident, a project in our workplace we’ve named MAD (Making a Difference). In an effort to change myself, along with some of my colleagues, we ended up changing our work culture and it has grown way beyond our department and agency. We realized that the work environment we have created is something special and everyone deserves to live and work this way too, so we wanted to spread our message to others. We have been given the opportunity to speak about the changes we’ve gone through at various conferences and we even won the 2017 Innovation Award through the Alliance for Innovation. I’m excited to see where we go from here!

What aspect(s) of your job do you enjoy the most? I love that I work somewhere I can be myself and live my life unapologetically, which also encourages me to keep growing and seeking new and exciting opportunities. I love the people I get to work with every day. I enjoy the autonomy and flexibility my position offers me. I get to manage my own time and performance. Along the way, this offers lots of room for developing leadership and self-improvement.

What is the most challenging situation you’ve faced in your career? Transitioning from a work-centered to a people-centered workplace has not come without its challenges. We’ve all had to abandon our old mindsets of what “professional” looks like and deal with others’ misconception of us as we went through all of our changes. I’ve also had to work on overcoming my personal fear of public speaking now that we have been doing some public engagements.

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Built-for-government SaaS ERP Benefits What are some of the important issues you foresee in the future of California finance? Embracing change and being early adopters of innovation is not something government is generally known for. However, it is becoming increasingly difficult to attract and retain young, talented professionals when organizations don’t stand for something beyond the task work and are stuck in the same old ways of doing things. In order to have a more engaged workforce, you must invest in your people so that they, in turn, will want to contribute their ideas and grow with the organization.

What do you enjoy outside of work? I love traveling and exploring nature, either solo or in good company. My greatest journey was in 2015 when I flew to Turkey, sailed through the Greek islands, and climbed the pyramids in Egypt. It was like traveling through history! Amazing!

Do you have a favorite quote? I have many. I am always reading and writing quotes on random post-it notes which I end up finding later on down the road. I’ve recently started collecting them in a notebook though. One that I’ve had on my desk at home for a long time reads, “Get out of your comfort zone and into your learning zone.” I’m not sure where I got it from or who said it, but I always think about it when I hesitate to do anything new and scary for me. It’s simple, but it challenges me to work through whatever it is and identify and learn from the lessons life has to offer.

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If Hollywood made a movie about your life, what actor/actress would you like to see cast as you? I think I’d rather see my life as a series of short episodes played by Lucille Ball. But instead of trying to get into show business, each episode would be about a new city or country I’ve either traveled to or want to travel to, and some of the adventures I get myself into.

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The Disaster After the Disaster: The Quicksand of Post-Disaster Funding Written By Mike Martinet

In January of this year

Mike Martinet, The Martinet Group, LLC

the Department of Homeland Security issued an audit of a Southern California special district¹ with a finding of $31,700,000, largely for its alleged multiple failures to follow the district’s own procurement regulations AND those of the Federal government after receiving a FEMA Public Assistance grant award of $41,300,000. This is a nearly 77% take-back. This audit had nothing to do with the emergency response and everything to do with the “business side” of how a local government agency exposed itself to a financially staggering risk because of its alleged failure to follow a confusing labyrinth of Federal regulation. A confusing labyrinth of regulation for which they likely had little, if any, prior knowledge or understanding. The audit is not yet final, and both the district and at least one of its contractors have retained separate legal counsel to help them battle their way out of this undesirable predicament. However, even if the district and its contractor “win” this battle with the auditors and FEMA, it will most likely cost them hundreds of thousands of dollars in legal and expert fees and staff time. How did a basic public works pipeline project get run aground on these fiscal shoals? Without getting too deep into the gritty details, the auditors allege that the district failed to follow both the district’s own procurement policies AND those of the Federal government, as embodied in Title 2 of the Code of Federal Regulations, Part 200.


The audit report states that the district failed to: • “perform cost/price analyses of bid proposals to ensure fair and reasonable costs;” • “follow its own procurement policy AND (emphasis added) Federal regulations when evaluating and selecting its contractors;” • “include all mandatory Federal provisions in contracts to document rights and responsibilities of the parties;” • “maintain records sufficient to detail the significant history of its procurements;” • “maintain an adequate contract administration system that included careful review of invoices; or” • “include a ceiling price in time-and-material contracts that contractors exceed at their own risk.” To be fair, this pipeline project had its share of complications. First of all, the pipeline had to be relocated because of environmental issues. Once the decision to relocate the pipeline was made, the method of construction changed from trenching to tunneling at a substantially higher cost. In the tunneling process, the contractor discovered two separate plumes of contaminated soil which further increased the costs. These problems notwithstanding, however, the auditors allege that the district failed to properly procure the three contracts for this project. The auditors further allege improper accounting in so far that invoices from one project in question were paid for with funds for a distinctly separate other project. These compound issues can and do often arise in construction projects of all types and Federal regulations must be followed or the project funding may be jeopardized. I liken the complexity of the laws (the Stafford Act) and regulations (Title 44 CFR, Part 206 and Title 2 CFR, Part 200) to the complexity of the U.S. Tax Code, with the added feature that FEMA has the authority to interpret the regulations. The very scary part is that this particular audit is nowhere close to the record. The initial audit findings for a rural county in Texas² were $44,500,000; a transit district in New Orleans³ had an initial audit finding of $62,000,000; a high schooll4 in New Orleans had an initial audit finding of $82,000,000; and a university5 in the mid-West an initial audit finding of

$83,000,000. These are all staggering numbers, guaranteed to make the news both in print and in broadcast. Even if such audits are ultimately defeated, much of the reputational damage is done upon publication. Here is an even more insidious aspect, if the preceding citations weren’t enough to produce fatal onset insomnia. On July 24th, nearly 12 years after Hurricane Katrina ravaged the Mississippi-Louisiana Gulf Coast region, DHS auditors published this audit:

“FEMA Should Disallow $2.04 Billion Approved for New Orleans Infrastructure Repairs”6

Progressive agencies across the state are reviewing their procurement policies to bring them into compliance; Santa Clara County is just finishing its first Disaster Cost Recovery plan, a Northern California city is developing a long term Strategic Disaster Cost Recovery Plan; while in the City of San Francisco, the Controller’s Office has 2½ F.T.E. staff devoted to various aspects of planning and preparedness for disaster cost recovery; and a major Southern California city has adopted a disaster purchasing plan to give it leeway for procurement during a disaster. Dozens of cities, counties, special districts and educational institutions are providing training programs for their staff to raise levels of awareness and move action within their agency. So far, however, these best efforts have been piecemeal, agency by agency. But virtually every public agency in the state is exposed to one sort of disaster or another; some have multiple exposures; and still others have a much more severe and focused risk than others, particularly from earthquakes. It may well be time for a unified effort through the leadership of a statewide organization or at least a regional group to organize and drive the necessary work for the benefit of every agency in California. But whether or not such an organizational effort takes root, every public agency needs to analyze its own threats and take the appropriate course of action to reduce these financial risks before a disaster happens.

FEMA has said “NO,” we’re not taking that money back. But the case illustrates the “almost-forever-at-risk” aspect to these Public Assistance grants. To be fair, FEMA itself, in 2014, initiated a “claw back” of $275 million dollars from cities and counties in Florida from a series of hurricanes that struck Florida in 2004-05. What can be done to defend local government agencies against such losses and such mega-migraine headaches? Awareness of the potential for problems related to disaster cost recovery is the first important step. Finance professionals, procurement officials and emergency managers across the state are developing an awareness of the Public Assistance program and its unique challenges.

No one of sound financial mind would be without some level of fire, auto and medical insurance, yet every day local government agencies are effectively naked with no protection whatsoever for even the most basic needs for the disaster cost recovery process.

1 Google: DHS-OIG Audit 17-25-D for the complete audit report of January 24, 2017 2 Google: DHS-OIG Audit DD-11-05 for the complete audit report of December 2, 2010


Google: DHS-OIG Audit DD-13-01 for the complete audit report of November 14, 2012 4 Google: DHS-OIG Audit 15-65-D for the complete audit report of April 4, 2015 5

Google: DHS-OIG Audit DD-12-17 for the complete audit report of June 9, 2012

Note: Anytime local government agencies spend any Federal grant funds, from any Federal agency, for any project, the rules in 2 CFR, Part 200 apply. And many local government procurement officials are unaware that these rules exist and apply in spite of whatever proclamation of local disaster might exist.

6 Google: DHS-OIG Audit OIG-17-97-D for the complete report of July 24, 2017

For nearly two decades, Mike Martinet has trained local government officials on how to maximize their disaster cost recovery under FEMA’s Public Assistance program.



Financial Systems Protection… Your Best Defense May Be a Great Offense Written By Dale Badore

When an enterprise decides to take a good, long, hard

Dale Badore, CISSP, Datacenter Operations Supervisor, Rancho California Water District

look at Disaster Recovery and Business Continuance, generally the first item on the ‘To-Do’ list is the definition and prioritization of ‘Critical Applications’. Without a doubt, the item that is foremost and usually on the top of the list is the Financial Systems application. Why, you ask? Because for one, everybody likes to get paid for the work they do, right? And as a general rule, businesses do not like losing access to important financial data. While Disaster Recovery is a critical component to the operation of any business, the advent of relatively low cost public and private cloud data storage and technologies that allow for remote repositories of active usable data, reveal that there has been a significant shift within the technology sector to the capability of Business Continuance. Disaster Recovery of a financial system, or any system for that matter, might include an offline or ‘out of band’ copy of all the data, as well as the system state of your financial system application and data at a second enterprise location. That way if something happened to your ‘main’ location data center, you would be able to restore to the latest copy of your system. The problem with this scenario is this: say it’s a Tuesday, at 4:59PM. Your payroll was completed a couple of hours ago and you had a busy and productive day which included processing multiple transactions. An hour or two before your next backup is supposed to run the offline copy to your second location, a fire breaks out


in your data center. For some reason your FM200 suppression system does not fire off… but your sprinklers do. How do you solve this? With real time or ‘near’ real time replication between sites! With the new technologies available to us, data can be moved between two locations with relative ease and speed for a reasonable cost. However, that introduces a new issue which is Data Corruption Propagation. If something becomes corrupt at your primary location, that corruption will propagate in real time to your secondary site thereby sullying the data at both locations. So, how do we solve this problem now? Most data storage appliances, storage area networks (SAN) and modern OS servers have the ability to do a ‘snapshot’ or ‘point in time’ copy of the data they hold. This copy can then be replicated in an offline state to your second location. “Huzzah you say! Our data is safe!” Well, not necessarily. Let’s say that you’re in California, and both of your locations just happen to be sitting on the exact same fault line, or even just inland of the Newport/Inglewood-Rose Canyon fault zone. Now let’s transition our hypothetical ‘sprinkler disaster’ to a significant earthquake (that thankfully causes no injuries), but does enough damage to both your locations that the data centers are a total loss and all of your replicated data is gone. ‘My word, whatever will we do to save our data and ensure that countless man hours of work are protected?’ One option for us is to simply replicate an offline copy of our data to a geographically qualified remote data center or cloud provider. Now for the one or two people that know me that will read this, they know that I am somewhat cloud averse. But in this scenario, cloud is an excellent option. Costs for data storage in the cloud have become relatively inexpensive, and some temporary interruptions in cloud connections are mostly painless in this scenario. If cloud access goes down for even a few hours that’s not a problem. If your data copies have been de-duplicated, and compressed the amount of data is generally reasonable to encrypt and send to ‘offline’ storage on a nightly basis, or even more frequent if you so desire. Obviously, the preceding scenarios are tailored to ‘on premises’ data storage and application folks. For those folks with financial systems and data that are entirely cloud based you really only need to focus on the data corruption issue, and of course loss of connectivity for your work force. Any cloud

provider worth his weight in bits is already taking significant measures to ensure your data is not lost. But what about the errant possibility of data corruption? Again if you ask, and subsequently pay for it, there are options to ensure a snapshot of your data can be created and stored ‘offline’. Ok, that’s good right? Yes it is!

To strengthen your work force connection to your systems and data, you simply need to think of it the same as you would a personal investment strategy: diversity is the answer to protection. So if you can split connections between multiple

locations, Good. If you can utilize non-homogenous connection media, Better. And if you can add in a wireless or satellite connection, Best. However, even with this level of connection diversity cloud service can still be interrupted as we saw with two major providers earlier this year. The models I have described for you thus far are typically called ‘synchronous storage’ type solutions. And while they are very good, and I believe appropriate for the municipal space, they may not be considered truly appropriate for a Fortune 100 type financial company where it would be imperative to replicate and protect the transactions of all quiesced data so that even data in the memory space is protected. The bottom line on financial systems disaster recovery, and all systems really, is the process by which we plan for all of the worst case scenarios. And at the end of the day, what you ‘do’ to protect your systems is a decision that needs to made from the highest levels, determined by utilizing knowledge gained from planning and prioritization. The challenge is ensuring the decision is based on business need, outage tolerance and cost requirements. However, when you start planning, the ‘fear’ that can come from discussing some of these disasters always seems to have a way of creeping in. It is imperative that we separate fear from an educated understanding and proper risk assessment. For systems of this level of criticality you must ensure a Qualitative as well as Quantitative assessment is completed.

Dale Badore has more than 20 years’ experience in the IT field. In addition to his position as Datacenter Operations Supervisor at Rancho California Water district, he has worked for and with multiple municipalities and consulted for companies throughout California. His specialties include cyber security, high availability networks and business continuance.



Keeping Ready a Disaster Recovery Site Case Study - Sacramento Regional Fire/EMS Communications Center (SRFECC)

Written By Joyce Starosciak, MS, PE

Joyce Starosciak, Administrative Services Manager Sacramento Regional Fire/EMS Communications Center (SRFECC)

Imagine an event occurring that cripples your current emergency operations centers or core public safety communication centers. Are you able to seamlessly transfer systems to an alternate location that can save the lives of your community?

The closet held two phones, two Windows 98 computers, and a radio base station, all of which were “climate controlled” with only a floor-standing fan. In 2013, staff tested the site and after blowing off the dust, the team started up the computers which immediately crashed to the “blue screen of death.” This, along with the small size and operational limitations proved that the disaster recovery site was unusable and “simply a disaster.”

The Sacramento Regional Fire/EMS Communications Center (SRFECC) is the fire/medical dispatch center for the 10 Fire Departments of Sacramento County.

A renewed focus on disaster recovery began with the vision of the new Chief Executive Director Teresa Murray. Envisioning a new Disaster Recovery site also meant considering the standard problems that doomed any disaster recovery site -the cost and resource limitations. These limitations typically are threefold:

Because it operates 24/7 365 days a year, onsite contingency plans exist for certain, probable failures and moderate disasters. Problems that include CAD downtime or power outages can be mitigated with redundant software systems, uninterruptible power supplies, and generators. However, there are unanticipated hazardous events such as floods, chemical releases, or even fire emergencies that can quickly cripple and require an evacuation of the Center. This could delay response times, creating truly life-and-death situations for our community. In these cases, disaster recovery for a fire dispatch center means more than just computer data recovery, it means physically and quickly relocating and recovering at an alternate dispatch site. SRFECC’s old Disaster Recovery site was located in a maintenance closet at Fire Station 101 within Sacramento.


1) Sunken Costs – The purchase or lease and installation costs of finding and setting up a disaster recovery. But, if the sunken costs are overcome, the site would simply remain in a stand-by mode until tested or needed. 2) Regular Testing – Often, there can be a lack of regular testing due to higher priority demands on IT. 3) On-going Maintenance – Without long-term commitment of additional time or money, maintenance is typically forgotten. For the SRFECC, the Director’s solution to these problems was expanding the vision of a mere Disaster Recovery site to one that also served as a full Communications Training Center. First, SRFECC secured a facility lease from one of our agencies for a location that was equipped with a server room, conference rooms, and a kitchen. Within a month, the facility was established with a newly installed high speed network system and 13 full CAD/ Phone/Mapping dispatch stations. As it opened, the site hosted its first Dispatch Recruit Training academy. It then held other trainings including Radio training, Office of Emergency Services (Cal OES) training, CAD Systems training, and other related Public Safety training classes throughout the year.

As it expanded, the new center was rented for additional meeting space to outside groups for their regular trainings. Since opening, SRFECC has increased room reservations every month and is fully cost neutral. This means SRFECC maintains a disaster recovery site and extra meeting space to our constituents and the community with no impact to our budget. Using this cost model, we have overcome all three issues normally troubling a disaster recovery site: 1) Sunken Costs –Revenue from rentals and catering maintain the cost neutrality of the site. 2) Regular Testing – The process to setup for each Dispatch Academy, and other computer training classes requires frequent, full testing of the 13 CAD stations for connectivity, CAD access, and workstation reliability. 3) On-going Maintenance – As each new workshop is scheduled, IT resources are dedicated to maintain the equipment to its most current state, including Windows updates, anti-virus patches, and any application updates that are available. From a dusty closet to a 10,000 sq ft Premier Training Center, the vision of SRFECC has shown innovation, creative thinking, fiscal stewardship, and dedication to disaster recovery providing excellent service and safety to the residents of Sacramento County.

Joyce Starosciak is the Administrative Services Manager for the Sacramento Regional Fire/EMS Communications Center, serving the 1.4 Million residents of Sacramento County, CA. Starosciak leads the IT team of network, telecommunication, and GIS staff as well as the Accounting/HR team. Starosciak has a background in Public Safety IT and owned and managed a successful IT consulting business for over 10 years. Starosciak is a State Board member of the Municipal Information Services Association of California (MISAC), and is a member of the Technical Advisory Committee for the California First Responders Network (FirstNet – CalFRN). She received her BS in Engineering from Harvey Mudd College, an MS in Engineering from Georgia Tech and is a licensed Professional Mechanical Engineer. Starosciak can be reached at jstarosciak@srfecc.ca.gov or 916.228.3059.



Disaster Preparedness 101: What is a Finance Director to Do? Making Your Agency Resilient Through People, Places and Systems

Written By Todd L. Rydstrom, Deputy Controller, City & County of San Francisco with Mark McLean and Alec Tune, Emergency Management, City & County of San Francisco

Todd L. Rydstrom, Deputy Controller, City & County of San Francisco

Mark McLean, Emergency Management, City & County of San Francisco

Alec Tune, Emergency Management, City & County of San Francisco


As Californians, we are constantly reminded of our vulnerability to an

unexpected and severe earthquake and its devastating impacts. It is estimated that a magnitude 7.0 earthquake along the Hayward Fault would far exceed the economic damage of the 1989 Loma Prieta Earthquake, and could range from $23 billion for building-related losses to $235 billion in insured and uninsured economic damages. Similarly, a slip of the southern segment of the San Andreas Fault would be just as catastrophic. As a busy finance director, it is no doubt challenging to prepare for the effects of a “big one,” while also balancing a full plate of day-to-day operations along with worrying about the recurring effects of winter storms, summer wildfires, droughts, or even man-made threats like ransomware attacks that could significantly impact our municipal finances, operations and public services.

finance operations grind to a halt if you don’t have three key areas shored up and prepared, namely: • Our People– our workforce, community, suppliers, local businesses, and even our families. • Our Places– our public and privately-owned buildings and operating facilities, like the water, power and sewer utilities on which we all depend. • Our Systems– our ever-increasingly important “virtual resilience,” with backup redundancy for critical data and systems, along with cybersecurity threat intelligence, intrusion detection, and patch management programs. In preparing our People, we need pre-determined lines of succession and established training preparedness programs for finance, administrative, and technical leaders, as well as essential staff. These lines of succession and preparedness programs must be deep enough to sustain what may be a 24/7, multi-day, week or month response and recovery process. Cross-training may be required, with workflow aids to help temporarily reassigned personnel, depending on the disaster and infrastructure impacted. Maintaining and managing employee contact information takes time and continuous effort, but your efforts now will really pay off when emergency communications are critical and needed in the middle of night or over the weekend. Finally, be sure to train your employees on personal preparedness and their special role as Disaster Service Workers (DSWs) under state law and encourage them to take home those lessons learned to help their families also be prepared.

But an effective Continuity of Operations Planning (COOP) document can alleviate stress and reduce operational challenges. Following are useful ideas and a starter checklist for your Financial & Administrative COOP, along with helpful next stepresources.

In preparing our Places and Systems, it’s helpful to complete a vulnerability and needs assessment and, based on the results, consider next steps like capital investments and prearranged mutual aid agreements. Be sure to leverage your own internal information technology staff to help with this review. Decide where built-in redundancy or backups are critical and for what types of facilities and systems. Remember to include backup power and remote system access needs for workstations and servers, as well as failover server solutions.

Continuity of Operations is about resilience and being as prepared as possible to sustain your financial, administrative and technical operations under difficult circumstances. Think of resilience as a three-legged stool. Absent any one leg, it is going to be of little use. We know from experience that

Be prepared to plan up front with policies and training. We all need to balance our immediate operating needs with what’s enough preparedness for something that may or may not happen this month, year or even decade. As part of the process, consider making disaster preparedness and resilience part of your budget and capital planning process and encourage departments to do likewise when proposing their budgets.

Although none of us can predict what disaster will unfold next, let alone when it may occur, some key checklist items to get your Finance, Administration, and Technical team started can include the following.

Hayward/Rodgers Creek M7.2 Scenario ShakeMap Source: USGS

Financial Continuity of Operations Planning (COOP) Checklist Accounting- Prepare to sustain your accounting operations and supplier management services. • Paying your suppliers • Have backup systems and planned redundancies. • Establish and test procedures to manually create requisitions and purchase orders. • Consider payment channels and establish backup procedures for failed interface files to your bank, including on-site or third-party check-printing capacity.

Payroll- Prepare to pay your employees on time. They will also be stretched trying to take care of their homes and families while still providing service, as required under the state Disaster Service Workers law.

• Be familiar with your bank’s own business continuity procedures.

• Establish payroll system redundancy, including out-of-area backups and the cloud.

• Store emergency check stock in secure, yet accessible, locations.

• Anticipate a multifold challenge to issuing payroll.

• Consider a municipal purchasing card program and the types of eligible purchases. Managing supplier accounts • Negotiate priority delivery terms from key suppliers of critical items. • Consider competitively-bid, pre-qualified supplier pools for as-needed services as well as emergency supplies, especially where mutual aid arrangement can’t be made in advance. • Post-disaster expect that you will need to procure from suppliers other than those your municipality ordinarily procures from, including out-of-area suppliers. Maintaining accounting operations • Proper planning and set-up at the outset, or preferably before, makes the difference with post-disaster cost reimbursement. You don’t want a financial problem on top of a natural or man-made disaster.

o Systems impacted – yours and your bank’s o Payroll staff impacted o Employees impacted o Less than uniform timekeeping, along with atypical shift and premium reporting, depending on the incident and your union contracts, if applicable. Realistically, not all employees will be able to submit time after a disaster. • If you’re still using checks, establish a way to pay your employees using ACH or debit cards and consider the need for backup check stock or debit cards stock and their secure storage. • Decide in advance about your worst-case contingency. For example, would your municipality permit a reissuance of the most recent payroll, and would you be able to do it with your existing systems and banking relationships?

• Be prepared to sustain your accounting operations by having a staffing bench made deep through cross-training programs, which can also benefit employees in their career development. • Maintain backup of key financial information and exercise at least annually to ensure staff can access and use it to continue essential operations.


Systems & Virtual Resilience • Maintain continuity of your Financial, Procurement, and HR/ Payroll Systems. o Assess your virtual vulnerabilities and resilience needs, from failover sites to backups and their locations, including the cloud.

A leader in public finance.

o Consider backup power for all critical systems and workstations and the fuel supply needed for your backup generators and uninterruptible power demands. Be sure to consider the backup power and connectivity status of the alternate locations that your employees may work from. o System resiliency mitigation can be costly, so you’ll need to decide what’s the right short-term and long-term approach. 9/11 Pentagon (example of impact to public facility) Source: E. Harrington & M. Zmuda presentation to GFOA, 2006.

• Communications redundancies, from telecommunications to network connectivity (for example, landlines, cell phones, satellite phones, emergency radios, and even the internet for Skype, FaceTime, and others). • Have emergency notification systems and associated procedures in place. There are a few cost-effective proprietary systems on the market that provide automated voice, text, and e-mail alerts with polling capability to rapidly assess the status of staff.

Since 2000, we have represented more than 750 California local agencies. Our singular focus enables us to provide you with the expertise you need to make your project a reality.


475 Sansome Street, Suite 1700 San Francisco, CA 94111 415.391.5780 tel 415. 276.2088 fax info@joneshall.com www.joneshall.com

• Be prepared to roll back systems in the event of a ransomware attack. Backups, and equally important, timely patch management programs are critical to your defense against cyber threats. • Update your disaster preparedness, response, and recovery policy to include man-made threats like cybersecurity. Consider a stand-alone cybersecurity policy that includes the NIST and FFIEC critical security controls, cybersecurity frameworks, and assessment tools. Then invite your auditors to test it!

Helpful Resources • SF Prepared Online Finance & Administration Emergency Resources

Loma Prieta Source: E. Harrington & M. Zmuda presentation to GFOA, 2006.

www.sfcontroller.org/sfprepared • SF Prepared Finance & Administration Disaster Academy http://www.sfcontroller.org/sites/default/files/Documents/SF%20Prepared%20Academy.pdf • FEMA’s Continuity Guidance Circular 1 https://www.fema.gov/media-library-data/1386609058803-b084a7230663249ab1d6da4b6472e691/CGC-1-Signed-July-2013.pdf • COOP Toolkit & Plan Template http://sfdem.org/emergency-operations • NIST – National Institute of Standards & Technology – Cybersecurity Framework https://www.nist.gov/cyberframework • FFIEC – Federal Financial Institutions Examination Council – Cybersecurity Assessment Tool https://www.ffiec.gov/cybersecurity.htm

September is National Preparedness Month and October is National Cyber Security Awareness Month! Todd Rydstrom serves as the Deputy Controller for the CCSF, working with the Controller, is responsible for the governance and conduct of CCSF’s financial operations. His leadership duties include: Management of CCSF’s financial systems (SF People & Pay, SF Financials & Procurement, SF Reports & Analytics), Information Technology, Administration, Audits, Human Resources, Payroll, Records Management and Disaster Preparedness. Mark McLean serves as the Disaster Resilience & Recovery Manager for the CCSF’s Controller’s Office. His duties include: Program Management, Performance Planning, Systems Resilience, Damage Assessment, and Training. Alec Tune serves Emergency Manager for CCSF’s Controller’s Office. His duties include: Plan Management of the department’s Continuity of Operations and Emergency Response Plans, Department Operations Center readiness, and serving as the department’s Disaster Preparedness Coordinator.




Invest in Your Future Benjamin Franklin said “an investment in knowledge pays the best interest.” CSMFO is dedicated to help our

members do just this with webinars, Quick Hits and inperson instruction. If you want to make an investment in your future, please join us at the CSMFO Annual Weekend Training from November 17-19, 2017. This annual event will be held in Ontario, CA. If you are new to the municipal finance profession, would like a refresher or perhaps would like to earn 20 hours of CPE, then this course is for you. Attendees will hear from several municipal experts covering the topics of investments, legislative updates, revenue enhancements, bond financing, financial analysis, and long-term financial planning just to name a few of the sessions.


Technology can be a powerful tool for increasing efficiencies and maximizing resources. The BerryDunn local government consulting team has deep experience helping government agencies nationwide find practical, cost-effective ways to leverage technology and advance their goals. Contact us to learn more about how our independent and objective advisors are helping California cities and counties do more with less.

Grace Castaneda (San Mateo) attended the 2016 Weekend Training and said, “This was one of the most valuable training sessions I have attended because of the vast array of topics and the time spent meeting people from other organizations.” Another CSMFO member, Alison Lewis (Santa Ana Watershed Project Authority), agrees and said, “there were several informative presentations that have already proven valuable on the job – it was well worth the time.” Our experts include Michael Coleman, Ben Finkelstein, Tim Schafer, Bill Statler, and Jay Goldstone. Where else can you learn from all of these experts in just a 2 ½ day hands-on training seminar? This course is limited to the first 40 attendees. Full registration is only $475, which includes materials, meals and two nights lodging. For those who would prefer to commute, the fee is $400. Instructor Jay Goldstone has been involved with Weekend Training for over 20 years and notes “this is one of the best learning opportunities for finance professionals who want to gain a broader understanding of public finance and expand their professional network.” The training will take place at the Ayres Suites Hotel Ontario Mills, which is a short 10 minute free shuttle drive from the Ontario International Airport. There are many dining, entertainment and shopping opportunities right across the street. For more information and registration please visit the Events tab at csfmo.org.


SETH HEDSTROM, Senior Manager shedstrom@berrydunn.com berrydunn.com

Disaster Recovery for Technology In March 2007, the executive committee of the Government Finance Officers Association (GFOA) finalized their best practices recommendation on disaster recovery for their technology systems. As a valuable resource for governmental best practices, we are reprinting their best practice guidance here. Background: Governments provide many essential services to their citizens. The disruption of these services following a disaster could result in significant harm or inconvenience to those whom a government serves. State and local governments have a duty to ensure that disruptions in the provision of essential services are minimized following a disaster. Today the public sector, like the private sector, relies heavily upon computers and other advanced technologies to conduct its operations. Therefore, disaster recovery planning, in order to be effective, must specifically address policies and procedures for minimizing the disruption of government operations if computers or other advanced technologies are disabled following a disaster. Recommendation: GFOA recommends that every government formally establish written policies and procedures for minimizing disruptions resulting from failures in computers or other advanced technologies following a disaster. These written policies and procedures should be evaluated annually and updated periodically, no less than once every three years. At a minimum, a government’s policies and procedures for computer disaster recovery should do all of the following: • Formally assign disaster recovery coordinators for each agency or department to form a disaster recovery team. The responsibilities of team members should be defined and a current list of team members and their telephone numbers should be maintained. The government should also establish procedures for assembling the team in the event of a disaster.

• Require the creation and preservation of back-up data. A government’s procedures in this regard should cover the regular and timely back-up of computer data (with proper documentation) and the transportation and storage of back-up data off-site (with proper documentation). The government should also ensure the security of back-up data both during transport off site and during storage off site. • Make provisions for the alternative processing of data following a disaster. A government should enter into a contract for the alternative processing of data following a disaster. It is essential that the government carefully monitor software upgrades to ensure that any such alternative processing site remains capable of processing the government’s data. A government should also establish processing priorities should the use of the alternative processing site become necessary. In addition, in situations qualifying for federal emergency assistance, it is essential that the government be capable of providing information to the federal government in the format mandated by the Federal Emergency Management Agency. • Provide detailed instructions for restoring disk files. • Establish guidelines for the immediate aftermath of a disaster. Specifically, the government’s computer disaster recovery plan should provide guidelines for declaring a disaster, for issuing press releases and dealing with the media, for recovering communications networks, and for assessing damage: o A copy of the government’s formal computer disaster recovery policies and procedures should be kept off-site to ensure its availability in the event of a disaster; o Every government should annually test its computer disaster recovery plan, including communication within the disaster recovery team, and take immediate action to remedy deficiencies identified by that testing. It is essential that such testing encompass the restoration as well as the processing of the government’s data; and o A government also should satisfy itself concerning the adequacy of disaster recovery plans for outsourced services.

Originally posted to: www.gfoa.org/disaster-recovery-technology



Conference Site Selection Committee Update With the 2018 Annual Conference in Riverside well on its way to being our best conference yet, the Conference Site Selection Committee wants to remind everyone to mark your calendars for our future upcoming conferences.

The significant growth in attendance over the past few years has been a fantastic dilemma as it demonstrates the value the conferences provide our members; therefore, it requires the Committee to look for locations big enough to “fit� everyone. With size as a factor, being cognizant of costs, and responses to a survey sent to membership last year regarding location and costs related to the conference, CSMFO leadership decided to hold the 2019 Annual Conference in Palm Springs instead of at a location in Northern California. That conference will be held January 8, 2019 through January 11, 2019. More details regarding the 2019 conference will be forthcoming at the close of the 2018 Annual Conference. The 2020 conference will be held at the Disneyland Resort in Anaheim, January 28, 2020 through January 31, 2020. The Committee is currently looking at sites for the 2021 conference in Northern California. At this time, San Jose looks like a good possibility. The convention center in San Jose is large enough and there are hotels close by that would meet our needs. The Committee will be completing a site visit to determine if San Jose will work for 2021. More information regarding the 2021 conference site will be forthcoming.

Palm Springs 2019


Disneyland 2020

San Jose? 2021



SERVICES special tax consulting assessment engineering annual administration formation services bond issuance services fiscal impact analysis parcel audits using GIS continuing disclosure

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JOB OPPORTUNITIES Accounting Manager, Sonoma Salary Range: $86,556 - $105,204 per year Application Deadline: 5:00 p.m. Thursday, September 28,2017

Utilities Senior Financial Analyst, Riverside Public Utilities Salary Range: $64,680.00 - $95,352.00 Annually Application Deadline: Open Until Filled

Grants Analyst, Sacramento Regional Transit District Salary Range: $58,164 - $81,444 annually (Plus Excellent Benefits) Application Deadline: Wednesday, October 4, 2017

Deputy Director of Finance - Administration, Banking and Revenue Management, City of San JosĂŠ, CA Salary Range: Annual salary range: up to $182,084 Application deadline: Open Until Filled

Senior Manager, General Accounting, Southern California Regional Rail Authority Salary Range: $101,829.00 - $159,109.00 Application Deadline: Open Until Filled

Senior Accountant, Riverside Public Utilities Salary Range: $64,836.00 - $82,692.00 Annually Application Deadline: Open Until Filled

Payroll Administrator, Irvine Ranch Water District Salary Range: $33.07 - $47.05/Hourly Application Deadline: 28-Sep-17 Finance Manager, City of Santa Paula Salary Range: $ 60,829.60 to $ 73,944.00 Annually (salary under review) Application Deadline: Continuous; first review will be conducted on September 29 Finance Director, Morro Bay Salary Range: $119,940 - $145,788 Application Deadline: Open Until Filled Principal Analyst, County of Sutter Salary Range: $84,631-$103,680/Annually Application Deadline: Open Until Filled Administrative Services Director, City of Walnut Creek, CA Salary Range: up to $213,706 yr Application Deadline: 10/1/2017 Department Manager - Finance, San Diego Unified Port District Salary Range: $112,558 - $168,837 Annually Application Deadline: 10/1/2017 Multiple Positions and Levels Available, Trabuco Canyon Water District Salary Range: DOQ Application Deadline: Open Until Filled Senior Procurement Contract Administrator, Southern California Regional Rail Authority Salary Range: $78,048.00 - $121,965.00 Application Deadline: Open Until Filled Financial/Treasury Analyst, Metropolitan Transportation Commission Salary Range: $82,492.80 - $121,742.40 Application Deadline: Open Until Filled ERP Implementation Lead, East Bay Municipal Utility District Salary Range: $9,466 - $10,958 Monthly Salary Range Application Deadline: Open Until Filled Finance Director, Prothman Salary Range: $92,964 - $113,112 Application Deadline: First review: September 17, 2017 (Open Until Filled)


Management Analyst I/II, Oxnard Salary Range: $51,854.40 - $95,513.60 Annually Application Deadline: Open Until Filled Financial Services Manager, Gardena/Gardena Transit Salary Range: $96,876 - $123,648/annually DEADLINE EXTENDED: Monday, October 9, 2017 at 5:00 p.m. Account Clerk II, Fresno Irrigation District Salary Range: $16.51 to $21.08 per hour Application Deadline: Open Until Filled Finance Manager, South Bay Regional Public Communications Authority Salary Range: $8,912-$10,833 per month Application Deadline: Open until filled Financial Accountant I/II, CalPERS Salary Range: $5,973 -$8,536 Application Deadline: Open Until Filled Director of Finance, Sacramento Housing & Redevelopment Agency Salary Range: $112,060 - $173,841 Application Deadline: Open Until Filled Finance Manager, Sacramento Housing & Redevelopment Agency Salary Range: $83,621.00 - $129,723.00 Annually Application Deadline: Open Until Filled Accounting Manager, City of Glendora Salary Range: $6,791 - $8,255 Monthly Application Deadline: Open Until Filled Senior Accountant, County of Ventura Salary Range: $58,909.55 - $82,473.39 Annually Application Deadline: Open Until Filled Accounting Manager, Monterey Regional Waste Management District Salary Range: $7823 - $9983 / Month Application Deadline: Open Until Filled Finance Division Manager, Pittsburg Salary Range: $8,557.00 - $10,401.00 Application Deadline: Open until filled Management Analyst - Budget and Audit Services, SHRA Salary Range: $65,519.00 - $101,641.00 Application Deadline: Open Until Filled

In Memoriam

Nancy Hicks With sadness, we announce that Nancy Hicks passed away at the age of 82 on August 17, 2017. Nancy, former Director of Finance at the City of Lakewood, was the first female president of CSMFO, in 1988, and the second woman to receive the Distinguished Service Award, in 1993. She served six years on the Board of CSMFO.

Randy Coleman With sadness, we announce that Ransom “Randy� Coleman, former Finance Director for the cities of San Pablo and San Rafael and Marin Municipal Water District died August 16, 2017. Randy was active in CMTA and CSMFO. Randy was an alumni of Northeastern University and the University of Michigan (MBA). Randy is survived by wife Glenda, two sons and a brother.

You will always be a part of the CSMFO family. 43 CSMFO MAGAZINE SEPTEMBER 2017


Profile for CSMFO Magazine

CSMFO Magazine September 2017  

Included in the September 2017 edition of CSMFO Magazine are stories about finance here in California and the professionals who make it work...

CSMFO Magazine September 2017  

Included in the September 2017 edition of CSMFO Magazine are stories about finance here in California and the professionals who make it work...

Profile for csmfo