GENE & ECTS FUND BUDGETS

Transcription

1 MORAGA-ORINDA FIRE DISTRICT GENE ERAL FUND & CAPITAL PROJE ECTS FUND BUDGETS Fiscal Year 2012/ 13 September 19, 2012

2 Mission Statement With pride and professionalism, the Moraga- Orinda Fire District will provide the highest level of emergency and public service in response to the needs of our community. Board of Directors Fred Weil, President Frank Sperling, Vice-President John Wyro, Secretary/Treasurer Fire Chief Randall Bradley

3 TABLE OF CONTENTS BUDGET LETTER ORGANIZATION STRUCTURE EXPLANATION OF FUNDS SUMMARY SHEETS GENERAL & CAPITAL PROJECTS FUND...6 GENERAL FUND REVENUE & EXPENSE DETAIL AND BUDGET GENERAL FUND BUDGET, PROGRAM NARRATIVES & EXPENSE DETAIL...19 CAPITAL PROJECTS FUND REVENUE & EXPENSE DETAIL AND BUDGET...79 DEBT SERVICE FUND REVENUE & EXPENSE DETAIL AND BUDGET DEBT SERVICE FUND REVENUE & EXPENSE DETAIL AND BUDGET...83 GENERAL INFORMATION AND GLOSSARY OF TERMS...86 o THE TEETER PLAN o PROPERTY AND UNITARY TAX VALUATION DEFINITIONS...88 o GLOSSARY OF TERMS/ ACRONYMS...89

4 September19, 2012 Board of Directors Moraga-Orinda Fire Protection District 33 Orinda Way Orinda, CA Members of the Board: Attached are the fiscal year 2012/13 General Fund, Capital Projects Fund and Debt Service Fund Budgets for the Moraga-Orinda Fire District. The Budgets are the result of input received from the 2011/12 mid-year budget review, an inclusive and interactive staff review process, as well as Board direction throughout the year and input received at the April 18, 2012 Board meeting, the May 30, 2012 Special Board meeting and the June 20, 2012 Board meeting. (Normally the final Budget would be presented to the Finance Committee prior to being considered at a full Board meeting. However, at the March 21, 2012 Board meeting the District Board discussed and decided that because there are only three members on the Board at the present time all three members would serve as the Finance Committee. For the past year, we have continued a very cautious and disciplined approach to financial management and this has helped to protect the District and our citizens from the severe recession-induced challenges facing many other agencies. The Budget document represents the estimated revenues that will be received and expenditures for conducting day-to-day operations and capital expenditures for the Moraga-Orinda Fire District. Also included in the document are narratives that describe the purpose, service levels, goals and objectives for each of the specific activities/programs of the District. Budget Goals for 2012/13: The primary goal in developing the 2012/13 General Fund and Capital Projects Fund budgets was to produce balanced financial plans that would have no impact on current service levels. This objective included funding those capital equipment needs that would fully maintain firefighter safety and operational effectiveness. The primary strategy used to accomplish this goal was a retrospective analysis of the 2011/12 budget, projected actuals and a thorough review of staffing and overtime expenditures. General Fund Financial Summary: The District s overall spending power has been reduced by an estimated two million dollars during the 2010/11 and 2011/12 budget years due to revenue reductions and increases in retirement costs. During the 2010/11 budget development process, staff was able to submit a balanced budget without reducing service levels through the elimination of administrative positions, the renegotiating of service and employee contracts and the creation of new revenue sources and cost reduction initiatives (vehicle accident cost recovery and pay-in-lieu-of-benefit initiatives). 1 09/19/12

5 Although additional efforts were made during the 2011/12 preliminary budget process to develop a balanced budget without service level reductions, the further decline in revenues made this goal inaccessible. Once again, staff does not believe it is possible to submit a balanced budget in fiscal year 2012/13 without service level reductions and/or interruptions. The preliminary 2012/13 budget forecasted essentially flat property tax revenue growth for the 2012/13 fiscal year. This assumption was based on the information from our property tax consultant and on the continued re-assessment of homes in the District and a small number of homes currently in foreclosure. (Contra Costa County does not release any information regarding property tax assessments until after July 1.) The actual 2012/13 assessments came in marginally higher than the preliminary budget flat forecast with a.4% increase. For the past two years the District has been required to contribute $142,000 total, (split over two years), as part of a property tax rebate to the Chevron Refinery in Richmond. This was due to a property tax appeals ruling regarding the Chevron Refinery property stating it was overvalued by the Contra Costa County assessor and that Chevron overpaid property taxes in years Chevron also filed an appeal that challenged their property tax rate in years , however that appeal was recently denied and in a surprise decision, the Appeals Board ruled that the Chevron property was actually undervalued. Based on the Appeals Board decision Chevron was ordered to pay an additional $27 million in property taxes for those years. Due to this new ruling, it is unlikely that the District will be required to participate in Chevron tax rebates in 2012/13. In 2011/12 MOFD share of the Chevron tax rebate was $95,000. On June 13, 2012, the County posted a $226,311 correction credit to the District s Secured Property Tax revenue account for the Chevron property tax reassessment. (The County had previously posted the District s portion of the Chevron tax rebates to the Prior Secured Property Tax revenue account so the two accounts appear slightly skewed.) The District s employer retirement contributions to the Contra Costa County Employee Retirement Association, (CCCERA), will increase by $549,916 in 2012/13. This is primarily due to CCCERA s five year smoothing method for the losses in 2008 and the de-pooling action that occurred in There will also be an increase in the Pension Obligation Bond payments of $115,000. However, combined with other decreases in projected spending the overall expenditure increase for 2012/13 will be approximately $381,318. In fiscal year 2011/12 the Board approved a budget that required the use of $355,908 of reserves. In May, Staff learned the District lost an additional $200,000 in property tax revenues due to prior year corrections. (Staff contacted the Assessor s office to determine if these large prior year corrections will be an on-going process that should be accounted for in future forecasts. According to the Auditor Controller, there was a huge volume of corrections due to reassessments that created a large backlog but the Assessor s office is now caught up and has processed the majority of the transactions. Accordingly, corrections for fiscal year 2012/13, if any, will be minimal and only for the prior tax year.) In addition, Supplemental Property Taxes for the 2011/12 fiscal year came in disappointingly $71,646 less than forecast. Ambulance billing revenue for fiscal year 2011/12 is $36,605 less than forecast. The amount of projected reserves that were required for the 2011/12 fiscal year has decreased to $258,313. With 2012/13 projected total revenues decreasing by 1%, increased pension costs, and a carry-over of $258,313 from the 2011/12 budget, the projected General Fund deficit for the 2012/13 fiscal year is estimated to be $804,804. The 2012/13 General Fund budget specifies total revenues of $17,781,231 and total expenditures of $18,586,035. Total budgeted revenues include a.3% increase in total property tax revenues over 2011/12 budgeted revenues and.4% increase from 2011/12 projected actuals. 2 09/19/12

6 2012/13 budgeted salaries & benefits total $14,297,247, which is a 1.91% increase from the 2011/12 salaries & benefits budgeted total. This is primarily due to the increase in CCCERA retirement costs. (Although the budget includes hiring three new firefighter/paramedics, the net increase in staffing is zero as there were three retirements in the 2011/12 fiscal year.) Capital Projects Fund Financial Summary: The 2012/13 Capital Projects Fund budget shows total revenues of $1,070,438 and total expenditures of $2,542,877. Total revenues include a Fire Flow Tax Rate of $.06 in both the Moraga & Orinda service zones. The 2012/13 Capital Projects Fund expenditure budget includes all facility and program capital expenditure requests. A Facilities Needs Report prepared by the Board s Ad Hoc Facilities Committee was released and reviewed by the Board of Directors at the March 16, 2011 Board meeting The report outlined and prioritized the following facility expenditures which are included in the 2012/13 Capital Projects Fund Budget: 2012/13 Station 43 Reconstruction Costs o $2,059, /13 Station 41 Remodeling Costs o $300,000 The 2012/13 Capital Projects Fund expenditure budget also includes $18,600 for Station 45 functional upgrades, (water heater, stucco repair, entry access control panel), $32,000 for a fire prevention vehicle, and $49,500 for seven network switches. Budget Summation: The fiscal year 2012/13 General Fund, Capital Projects Fund and Debt Service Fund budgets support the on-going Strategic Plan initiatives and continue to focus resources in the areas of operational readiness, training, fire prevention and employee wellness. Looking ahead, it is very difficult to accurately forecast just when the economy will recover. Until then, the management team will continue to exercise financial prudence and focus on continued cost cutting measures balancing the District s operational and capital needs with the District s long-term financial stability. In summary, the District remains committed to providing the highest level of emergency and public service in response to the needs of our community within its financial constraints. Sincerely, Randall Bradley Fire Chief 3 09/19/12

7 MORAGA-ORINDA FIRE DISTRICT ORGANIZATION STRUCTURE Board of Directors The policy-making body of the District is comprised of five members elected by the citizens to serve four-year overlapping terms. The Directors provide financial oversight and strategic policy direction to maximize the value of the District to the public. Fire Chief The Fire Chief is the Chief Executive Office of the District. In collaboration with the Board of Directors the Chief is responsible for leadership, strategic planning, management and organizational development of the 71 member, five station fire district that protects the City of Orinda, Town of Moraga and the surrounding unincorporated areas. The Chief administers the District s $18 million budget and supervises multiple engine companies on fire, rescue, medical and hazardous material emergencies. Finance & Administration The Finance & Administration Division is responsible for cash management, investments, accounting, payroll, attendance tracking, budgeting, purchasing, accounts receivable/payable, financial policies, systems and procedures, personnel and human resources management, risk management, fixed asset administration, Information Technology, Board packet preparation, Board meeting minutes, website administration, CPR class scheduling and annual report preparation. Operations Operations is the largest Division of the District with a staffing of 61 personnel, including the Fire Chief, Assistant Fire Marshal, 4 Battalion Chiefs, 15 Captains, 15 Engineers, 15 Firefighter/ Paramedics and 10 Firefighters. They work 56-hour shifts on separate shifts and reside at our five fire stations. The Operations Division is responsible for the delivery of emergency services to the citizens and public and covers the following areas: Emergency Response Operations, Rescue Capabilities, Emergency Medical Care and Transport. 4 09/19/12

8 MORAGA-ORINDA FIRE DISTRICT EXPLANATION OF FUNDS General Fund The General Fund is the operating fund of the District. The general fund revenues may be used for any purpose allowable under State law, including operating expenses, capital expenditures and debt service. The District has designated a reserve balance equal to 10% of the General Fund Revenues. Capital Projects Fund The District s Capital Projects Fund is used for the replacement of fire-fighting equipment, software and equipment, apparatus, building upgrades, acquisition and construction of major capital projects. Debt Service Fund The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. 5 09/19/12

9 MORAGA-ORINDA FIRE DISTRICT Summary Sheets General Fund & Capital Projects Fund Fiscal Year 2012/ /19/12

10 MORAGA-ORINDA FIRE DISTRICT GENERAL FUND REVENUE AND EXPENDITURES 2012/13 BUDGET SUMMARY A B C D E F G H Revenue/Expenditures Description Projected Actuals FY 2011/12 Total 2011/12 Budget $ - Original Percent Total 2011/12 Projected Budget Variance Budget FY 2012/13 % Change 2011/12 Budget to 2012/13 Budget % Change 2012/13 Budget to 2011/12 Projected Actuals Total Fund Balance Beginning of Period 3,724, ,724, ,466, Revenue Taxes 16,351, ,368, % 16,411, % 0.37% Use of Money & Property , % % 15.91% Intergovernmental Revenue 384, , % 356, % -7.39% Charges for Service 56, , % 74, % 32.39% Charges for Service - Ambulance 909, , % 911, % 0.23% Other Revenue 289, , % 27, % % Total Revenue 17,991, ,848, % 17,781, % -1.17% Expenditures Salaries & Benefits 14,214, ,029, % 14,297, % 0.58% Services & Supplies 1,658, ,796, % 1,797, % 8.34% Other Expense 2,376, ,378, % 2,491, % 4.86% Total Expenditures 18,249, ,204, % 18,586, % 1.84% Excess of Revenues Over/ (Under) Expenditures (258,312.65) (355,908.41) % (804,803.89) % % Total Fund Balance End of Period 3,466, ,368, ,661, /19/12

11 MORAGA-ORINDA FIRE DISTRICT GENERAL FUND REVENUE AND EXPENDITURES CONDENSED SUMMARY A B C D E F G Revenue/Expenditures Projected Actuals FY 2011/12 Total 2011/12 Budget $ - Original Percent Total 2011/12 Projected Budget Variance Budget FY 2012/13 % Change 2011/12 Budget to 2012/13 Budget % Change 2012/13 Budget to 2011/12 Projected Actuals Total Fund Balance Beginning of Period 3,724, ,724, ,466, Total Revenue 17,991, ,848, % 17,781, % -1.17% Total Expenditures 18,249, ,204, % 18,586, % 1.84% Excess of Revenues Over/ (Under) Expenditures (258,312.65) (355,908.41) % (804,803.89) % % Total Fund Balance End of Period 3,466, ,368, ,661, /19/12

12 MORAGA-ORINDA FIRE DISTRICT CAPITAL PROJECTS FUND 2012/13 BUDGET REVENUE AND EXPENDITURES SUMMARY A B C D E F G Revenue/Expenditures Description Projected Actuals FY 2011/ /12 Budget Percent Total 2010/11 Projected Budget Variance Budget FY 2012/13 % Change 2012/13 Budget to 2011/12 Budget Fund Balance, Beginning of Period 2,989, ,989, ,077, Revenue Fire Flow Tax 1,067, ,067, % 1,067, % Investment Earnings 2, , % 2, % Intergovernmental Revenue-Federal Grants 280, % % Other Revenue & Financing Sources % % Total Revenue 1,350, ,069, % 1,070, % Expenditures Bank Fees % % Fire Flow Tax Collection Fees 11, , % 11, % Buildings-Station #45-Fixed Asset Expenditures % 18, % Fire Fighting Equip-Fixed Asset Expenditures 171, , % % Apparatus/Vehicles-Fixed Asset Expenditures 526, , % 32, % Computer Equip & Software-Fixed Asset Expenditures , % 49, % Buildings-Station #41-Fixed Asset Expenditures % 300, % Buildings-Station #43-Fixed Asset Expenditures 289, , % 2,059, % FEMA (AFG) Grants-Fixed Asset Expenditures 263, % 72, % Total Expenditures 1,262, ,275, % 2,542, % Excess of Revenues Over/ (Under) Expenditures 87, (205,534.74) % (1,472,439.16) % Other Financing Sources - Lease Proceeds , % Fund Balance, End of Period 3,077, ,332, ,604, /19/12

13 MORAGA-ORINDA FIRE DISTRICT CAPITAL PROJECTS FUND REVENUE AND EXPENDITURES CONDENSED SUMMARY A B C D E F Revenue/Expenditures Projected Actuals FY 2011/12 Total 2011/12 Budget $ - Original Percent Total 2011/12 Projected Budget Variance Budget FY 2012/13 % Change 2011/12 Budget to 2012/13 Budget Total Fund Balance Beginning of Period 2,989, ,989, ,077, Total Revenue 1,350, ,069, % 1,070, % Total Expenditures 1,262, ,275, % 2,542, % Excess of Revenues Over/ (Under) Expenditures 87, (205,534.74) % (1,472,439.16) % Other Financing Sources - Lease Proceeds , % Total Fund Balance End of Period 3,077, ,332, ,604, /19/12

14 MORAGA-ORINDA FIRE DISTRICT General Fund Revenue & Expense Detail and Budget Fiscal Year 2012/ /19/12

15 MORAGA-ORINDA FIRE DISTRICT FY 2011/12 PROJECTED REVENUE AND EXPENSE DETAIL AND 2012/13 BUDGET A B C D E F G H I J Projected Actuals G/L # FY 2011/12 Total Budget $ - Original Total Budget $ Variance - Original Percent Total Projected Budget Variance Budget FY 2012/13 Total Budget Variance 2011/12 Budget to 2012/13 Budget Percent Budget Variance From 2011/12 Budget Percent Budget Variance from 2011/12 Projected Actuals Revenue Taxes Property Tax-Current Secured ,720, ,570, , % 15,580, , % -0.89% Property Tax-Supplemental , , (71,646.24) % 161, (71,646.24) % 0.00% Property Tax-Unitary , , , % 171, , % 0.00% Property Tax-Curr Unsecured , , , % 603, , % -2.00% Prop Tax- Prior Secured 4030 (243,502.76) (115,515.34) (127,987.42) % (31,659.13) 83, % % Prop Tax-Prior Supplement 4031 (62,449.29) (60,850.00) (1,599.29) 2.63% (62,449.29) (1,599.29) 2.63% 0.00% Prop Tax Prior Unsecured 4035 (11,578.08) 7, (18,936.08) % (11,578.08) (18,936.08) % 0.00% Total Taxes 16,351, ,368, (17,468.81) -0.11% 16,411, , % 0.37% Use of Money & Property Investment Earnings , (852.97) % (750.00) % 15.91% Total Use of Money & Property , (852.97) % (750.00) % 15.91% Intergovernmental Revenue Homeowners Relief Tax , , (7,190.07) -4.00% 172, (7,016.82) -3.90% 0.10% Misc State Aid/Grants % % 0.00% Community Emergency Response Team , , % 3, , % % Other/In Lieu of Taxes (4.94) -0.57% (4.94) -0.57% 0.00% Measure H-Emerg Med Ser Subsid , , (1,998.50) -1.01% 179, (19,000.00) -9.58% -8.66% Total Intergovernmental Revenue 384, , , % 356, (23,021.76) -6.07% -7.39% Charges for Service Permits , , % 1, % 1.46% Plan Review , , (1,641.00) -4.69% 33, (2,000.00) -5.71% -1.08% Inspection Fees , , (16,568.50) % 15, (7,371.00) % % Weed Abatement Charges , (3,500.00) % 3, % 0.00% CPR/First Aid Classes , , (9,005.95) % 5, (9,500.00) % -8.24% Reports/ Photocopies % % 49.12% Training Classes , (1,400.00) % (1,550.00) % % Vehicle Accident Cost Recovery , , (41,260.01) % 15, (35,000.00) % 71.62% Total Charges for Service 56, , (73,057.46) % 74, (54,858.57) % 32.39% Charges for Service - Ambulance Ambulance Service Fees , ,022, (52,824.08) -5.17% 975, (47,722.77) -4.67% 0.53% Ambulance Service Fee Reimbursements 4899 (61,143.18) (80,000.00) 18, % (65,000.00) 15, % 6.31% Ambulance Collection Recovery Payments , (2,637.68) % 1, (1,750.00) % % Total Charges for Service - Ambulance 909, , (36,604.94) -3.87% 911, (34,472.77) -3.64% 0.23% Other Revenue Other Revenue-Strike Team Recovery , , % % % Other Revenue & Financing Sources , , (1,636.27) -9.63% 16, (1,000.00) -5.88% 4.14% Misc Rebates & Refunds , , % % % Sale of Surplus Property , , , % 11, , % % Total Other Revenue 289, , , % 27, , % % Total Revenue 17,991, ,848, , % 17,781, (67,577.04) -0.38% -1.17% 12 09/19/12

16 MORAGA-ORINDA FIRE DISTRICT FY 2011/12 PROJECTED REVENUE AND EXPENSE DETAIL AND 2012/13 BUDGET A B C D E F G H I J G/L # Projected Actuals FY 2011/12 Total Budget $ - Original Total Budget $ Variance - Original Percent Total Projected Budget Variance Budget FY 2012/13 Total Budget Variance 2011/12 Budget to 2012/13 Budget Expenditures Salaries & Benefits Permanent Salaries ,620, ,560, , % 7,650, , % 0.40% Temporary Salaries , , (7,955.50) -4.89% 154, (8,160.00) -5.02% -0.13% Overtime ,708, ,581, , % 1,263, (318,517.00) % % Deferred Compensation , , , % 104, , % 20.61% Overtime - Strike Team , , % % % Contract Serv ices , , % 30, , % 0.00% Worker's Compensation Recovery 5019 (41,587.64) 0.00 (41,587.64) 0.00% % % Payroll Taxes -FICA,SUI , , , % 142, , % 0.83% Payroll Processing Fees , , (3,111.35) % 25, % 13.97% Retirement Contributions ,082, ,067, , % 2,617, , % 25.72% Life/Health Insurance-Permanent Employees , ,072, (173,686.67) % 856, (216,033.20) % -4.71% Employee's-Health Insurance Contribution 5061 (203,577.48) (276,476.00) 72, % (200,804.88) 75, % -1.36% Retiree Health Insurance ,150, ,118, , % 1,225, , % 6.54% Retiree-Health Insurance Contribution 5063 (251,295.47) (258,457.00) 7, % (288,987.20) (30,530.20) 11.81% 15.00% Unemployment Insurance , , % % % Workers' Compensation Insurance , , (1.00) 0.00% 715, (79,933.00) % % Flexible Benefits/ Section 125 Outside Contractor % % -3.85% Total Salaries & Benefits 14,214, ,029, , % 14,297, , % 0.58% Operating Expense Office Supplies , , (299.33) -1.97% 15, % 2.01% Postage , , (2,749.18) % 6, (1,500.00) % 22.50% Books & Periodicals , , (2,477.04) % 8, , % % Printer Ink Cartridges , , % 4, % % Telephone/Communication , , , % 58, % % Dispatch/Comm Center Services w/ AVL MDT , , (15,244.04) -9.41% 170, , % 15.90% Utilities- Sewer , , % 1, % 0.04% Utilities-Garbage , , , % 13, , % 1.90% Utilities-PG&E , , , % 60, , % 2.93% Utilities-Water , , % 10, , % 3.21% Utilities-Medical Waste , , % 14, , % 14.57% Small Tools & Instruments (380.96) % % % Minor Equipment/Furniture , , (58.37) -1.17% 8, , % 74.64% Computer Equipment & Supplies , , % 6, , % 47.66% Gas Power Chain Saw/Other Equipmen , , (704.92) % 1, (700.00) % 0.41% Fire Trail Grading , (9,000.00) % 9, % 0.00% Fire Fighting Equipment & Supplies , , (10,778.42) % 9, (4,086.00) % % Fire Fighting Equipment-Hoses & Nozzles , (3,000.00) % 3, % 0.00% Fire Fighting Equipment-Class A Foam , , (50.80) -3.39% 1, (500.00) % % Medical & Lab Supplies , , , % 85, , % 4.18% Food Supplies , , (1,942.36) % 4, % 99.26% Safety Clothing & Personal Supplies , , (9,263.19) % 79, , % 94.91% Non-Safety Clothing & Personal Supplies , , (879.28) % 2, % 78.46% Household Expense , , , % 16, (5,622.00) % % Household Expense-Linen % 13, , % 0.00% Public & Legal Notices , , (3,215.20) % 1, (3,000.00) % 16.75% Dues, Memberships & Professional Fees , , % 8, (75.00) -0.84% -6.97% EMT/Paramedic Licensure Fees , , , % 3, % % Rent & Leases (Equipment) , , (4,822.86) -7.64% 58, (4,380.00) -6.94% 0.76% Computer Software & Maintenance , , (6,565.86) % 27, (4,314.52) % 8.87% Website Development & Maintenance , , (3,880.45) % 1, (13,380.00) % % EPA ID# Verification Fee % % % CCC HazMat Plan (CUPA) , , (1,049.00) % 3, (1,000.00) % 1.66% BAAQMD & Environmental Health Fees , (1,092.00) % (950.00) % 89.87% Air Monitor Maintenance & Replacement , (3,214.21) % 3, (30.00) -0.76% % Maintenance -- Equipment , , (18,942.35) % 58, (2,800.00) -4.59% 38.38% Central Garage Repairs , , (24,896.01) % 60, (30,000.00) % -7.84% Central Garage Gasoline & Oil , , , % 85, , % -3.57% Central Garage Tires , , (6,953.98) % 6, (4,000.00) % 96.98% Service/Repair Fuel System Dispensers , , (826.11) % 3, % 30.90% Aerial Ladder & Pump Testing % % 9.09% Smog Inspections (430.00) % % % Air Compressor Quarterly Service , , (2,782.67) % 2, (2,500.00) % 16.46% Percent Budget Variance From 2011/12 Budget Percent Budget Variance from 2011/12 Projected Actuals 13 09/19/12

17 MORAGA-ORINDA FIRE DISTRICT FY 2011/12 PROJECTED REVENUE AND EXPENSE DETAIL AND 2012/13 BUDGET A B C D E F G H I J Percent Percent Budget Percent Budget Variance Total Total Budget Variance from Total Budget $ Projected Variance 2011/12 From 2011/12 Projected Actuals Total Budget $ - Variance - Budget Budget FY Budget to 2011/12 Projected 1 G/L # FY 2011/12 Original Original Variance 2012/ /13 Budget Budget Actuals 110 Hydro Test SCBA & Oxy Cylinder (131.90) % % 35.83% 111 Tank Testing , (550.00) % 1, % 57.89% 112 Maintenance -- Building , , (24,768.57) % 50, (16,775.00) % 18.70% 113 Maintenance -- Grounds , , (7,627.71) % 6, (4,100.00) % % 114 Meetings & Travel Expenses , , % 13, (1,700.00) % % 115 Employee Assistance Program , , % 5, % 10.01% 116 Medical - Pre-Emp Processing and Annual Exams , , (11,759.78) % 58, , % 39.53% 117 Ambulance Billing Administration Fees , , (3,346.60) -5.61% 57, (2,171.75) -3.64% 2.09% 118 Outside Attorney Fees , , , % 120, (45,000.00) % % 119 Outside CPR Instructors , , (12,670.00) % 4, (10,500.00) % 93.13% 120 CCC County Tax Administration Fee , , (14,376.00) -7.99% 165, (14,376.00) -7.99% 0.00% 121 Professional Services - District CPA , , % 14, % 2.07% 122 Professional Services - Labor Negotiator , , , % 36, , % % 123 Professional Services - Network Maintenance , , , % 96, , % 11.63% 124 Professional Services - Pre-Employment Investigations , (4,655.00) % 2, (2,715.00) % % 125 Professional Services - Promotional Exams & Recruitment , , , % 20, % % 126 Professional Services-OPEB Actuarial Valuation , , (1,125.00) % 11, , % % 127 Exterior Hazard Removal , (7,000.00) % 7, % 0.00% 128 Exterior Hazard Database Maintenance & Update (300.00) % % 0.00% 129 Professional Services-Prop Tax Audit & Forecasting , , (3,150.00) % 12, , % 49.11% 130 Burn Trailer Grant Maintenance , , % 3, % 0.00% 131 Testing Materials & Training Props , , (1,550.59) % 1, (1,500.00) % 3.49% 132 Career Dev/EMS/CQI Mandated Training/Materials (795.12) % (700.00) % % 133 Career Development-Discretionary Classes , , % 1, (1,000.00) % % 134 Career Development Classes , , , % 15, % -8.05% 135 District Sponsored Training & Education Classes , , , % 8, , % 16.55% 136 Target Safety Online Training , , % 6, % 0.00% 137 Training & Education Classes-Paramedic & EMT CE , , % 5, , % 2.55% 138 Educational Courses/Conferences Board (550.00) % % 0.00% 139 Election Expense % % 0.00% 140 Recruit Academy % 1, % 0.00% 141 Strike Team Supplies (255.04) % 1, , % % 142 Educational Courses & Supplies , (5,500.00) % 0.00 (5,500.00) % 0.00% 143 Recognition Supplies , , % 3, (200.00) -5.56% % 144 Other Special Departmental Exp , , (34,633.76) % 41, , % % 145 Public Education Supplies , , (4,435.35) % 8, (1,000.00) % 69.20% 146 CPR Supplies , , (2,217.84) % 7, % 46.38% 147 LAFCO , , (0.14) 0.00% 9, , % 38.45% 148 Emergency Preparedness % 5, , % 0.00% 149 Misc. Services & Supplies , , (1,704.94) % 3, (400.00) % 72.70% 150 Property & Liability Insurance , , , % 62, , % 28.37% 151 Election Expense % % 0.00% 152 Bad Debt Expense , , % % 0.00% 153 Total Operating Expense 1,658, ,796, (137,824.24) -7.67% 1,797, (557.27) 0.02% 8.34% 154 Other Expense 155 Strike Team Expense % % % 156 Bank Fees , , (1,502.07) % 3, (1,168.00) % 9.64% 157 Interest on County Teeter Account (461.71) % (350.00) % % 158 County Tax Collection Fees (247.18) % (245.00) % 0.86% 159 Transfers to Debt Service Fund (POB Interest) ,317, ,317, % 1,257, (59,638.00) -4.53% -4.53% 160 Transfers to Debt Service Fund (POB Principal) ,055, ,055, % 1,230, , % 16.59% 161 Total Other Expense 2,376, ,378, (1,844.57) -0.08% 2,491, , % 4.86% 162 Total Expenditures 18,249, ,204, , % 18,586, , % 1.84% Excess of Revenues Over/ (Under) Expenditures (258,312.65) (355,908.45) 97, (2,115.64)% (804,803.89) (448,895.44) % % Total Fund Balance Beginning of Period 3,724, ,724, ,466, Total Fund Balance End of Period 3,466, ,368, ,661, /19/12

18 MORAGA ORINDA FIRE DISTRICT 2012/13 BUDGET PROGRAM SUMMARY SHEET Revenue/Expense Program 2011/12 Budget 2012/13 Budget Total Fund Balance Beginning of Period $ 3,724,583 $ 3,466,271 Revenue 17,848,809 17,771,232 Revenue Total 17,848,809 17,781,232 Expense 01 Salaries & Benefits 14,029,970 14,297, Finance & Admin 2,947,099 3,037, Air (SCBA) & Oxygen 19,000 16, Apparatus Service & Maint 175, , Board of Directors 1,700 1, Fuel Systems 12,950 11, Communications 221, , Emergency Med. Services 101, , Firefighting Equipment 17,700 17, Fire Trail Maintenance 10,000 10, Technical Rescue 17,666 13, Hydrant Maintenance 1,250 1, Information Systems 186, , Mapping Program 1,190 6, Personnel Program 87,150 89, Physical Fitness Program 10,000 9, Personal Protective Equipment 50,000 79, Reserve Program Supply Program 16,600 17, Employee Training 40,750 47, Station 41 42,503 41, Station 42 29,608 31, Station 43 21,944 18, Station 44 24,821 29, Station 45 69,389 61, Moraga Admin Building 12,484 7, Fire Prevention 9,600 7, All Risk Public Education 14,300 12, CPR 22,000 11, Ext. Hazard Abate 9,550 9, Community Emergency Response 0 2, Emergency Preparedness 0 5,000 Expense Total 18,204,717 18,586,036 Excess of Revenues Over/ (Under) Expenditures (355,908) (804,804) Total Fund Balance End of Period $ 3,368,675 $ 2,661, /19/12

19 MORAGA ORINDA FIRE DISTRICT 2012/13 GENERAL FUND BUDGET GENERAL LEDGER ACCOUNT SUMMARY GL # General Ledger Account Title 2011/12 Budget 2012/13 Budget Fund Balance Beginning of Period 3,724,583 3,466,271 Revenue 4010 Property Tax Current Secured 15,570,438 15,580, Property Tax Supplemental 233, , Property Tax Unitary 159, , Property Tax Curr Unsecured 574, , Prop Tax Prior Secured (115,515) (31,659) 4031 Prop Tax Prior Supplement (60,850) (62,449) 4035 Prop Tax Prior Unsecured 7,358 (11,578) 4181 Investment Earnings 1, Homeowners Relief Tax 179, , Community Emergency Response Team (CERT) 0 3, Other/In Lieu of Taxes Permits 1,000 1, Plan Review 35,000 33, Inspection Fees 22,371 15, Weed Abatement Charges 3,500 3, CPR/First Aid Classes 15,000 5, Reports/ Photocopies Training Classes 2, Measure H Emerg Med Ser Subsid 198, , Vehicle Accident Cost Recovery 50,000 15, Ambulance Service Fees 1,022, , Ambulance Service Fee Reimbursements (80,000) (65,000) 4900 Ambulance Collection Recovery Payments 3,500 1, Other Revenue & Financing Sources 17,000 16, Misc Rebates & Refunds Sale of Surplus Property 7,000 11,000 Revenue Total 17,848,809 17,781,232 Expenditures 5011 Salaries & Benefits Permanent Salaries 7,560,468 7,650, Salaries & Benefits Temporary Salaries 162, , Salaries & Benefits Overtime 1,581,517 1,263, Salaries & Benefits Deferred Compensation 57, , Salaries & Benefits Contract Services 0 30, Salaries & Benefits FICA 122, , Salaries & Benefits Payroll Processing Fees 25,380 25, Salaries & Benefits Retirement 2,067,871 2,617, Salaries & Benefits Life & Health Insur Perm Employees 1,072, , Salaries & Benefits Employee Health Insurance Contribution (276,476) (200,805) 5062 Salaries & Benefits Retiree Health Insurance 1,118,220 1,225, Salaries & Benefits Retiree Health Insurance Contribution (258,457) (288,987) 5070 Salaries & Benefits Worker's Compensation 795, , Salaries & Benefits Flexible Benefits/ Section 125 Outside Contract Office Supplies 15,200 15, Postage 8,300 6, Books & Periodicals 4,790 8, Printer Ink Cartridges 4,500 4, Telephone Communications 58,200 58, Dispatch/Comm Center Services w/ AVL MDT 161, , Utilities Sewer 1,850 1, Utilities Garbage 12,108 13, Utilities PG&E 57,008 60, Utilities Water 9,488 10, /19/12

20 MORAGA ORINDA FIRE DISTRICT 2012/13 GENERAL FUND BUDGET GENERAL LEDGER ACCOUNT SUMMARY GL # General Ledger Account Title 2011/12 Budget 2012/13 Budget 6124 Utilities Medical Waste 12,000 14, Small Tools & Instruments Minor Equipment/Furniture 5,000 8, Computer Equipment & Supplies 3,500 6, Power Saw/Other Equipment 1,900 1, Fire Trail Grading 9,000 9, Firefighting Supplies 13,336 9, Fire Fighting Equipment Hoses & Nozzles 3,000 3, Fire Fighting Equipment Class A Foam 1,500 1, Medical & Lab Supplies 80,000 85, Food Supplies 4,000 4, Clothing & Personal Supplies 50,000 79, Non Safety Clothing & Personal Supplies 2,000 2, Household Expense 17,400 16, Household Expense Linen 4,970 13, Public & Legal Notices 4,500 1, Dues, Memberships & Professional Fees 8,900 8, EMT/Paramedic Licensure Fees 3,000 3, Rent & Leases (Equipment) 63,124 58, Computer Software & Maintenance 31,950 27, Website Development & Maintenance 15,000 1, EPA ID# Verification fee CCC HazMat Plan (CUPA) 4,000 3, BAAQMD and Environ. Health fees 1, Air Monitor Maintenance & Replacement 3,930 3, Maintenance Equipment 61,000 58, Central Garage Repairs 90,000 60, Central Garage Gasoline & Oil 70,000 85, Central Garage Tires 10,000 6, Service/Repair Fuel System Dispensers 3,500 3, Aerial Ladder and Pump Testing Smog Inspections Air Compressor Quarterly Service 4,500 2, Hydro Test SCBA & Oxy Cylinder Tank Testing 1,500 1, Maintenance Building 67,525 50, Maintenance Grounds 10,400 6, Meetings & Travel Expenses 15,350 13, Employee Assistance Program 5,300 5, Medical Pre Employment Processing & Annual Exams 53,550 58, Ambulance Billing Administration Fees 59,612 57, Outside Attorney Fees 165, , Outside CPR Instructors 15,000 4, CCC Auditor Tax Admin Cost 180, , Professional Services District CPA 13,400 14, Professional Services Labor Negotiator 23,400 36, Professional Services Network Maintenance 70,000 96, Professional Services Pre Employment Investigations 4,800 2, Professional Services Promotional Exams & Recruitment 20,000 20, Professional Services OPEB Actuarial Valuation 3,000 11, Exterior Hazard Removal 7,000 7, Exterior Hazard Database Maintenance & Update Professional Services Prop Tax Audit & Projection Service 11,600 12, /19/12

21 MORAGA ORINDA FIRE DISTRICT 2012/13 GENERAL FUND BUDGET GENERAL LEDGER ACCOUNT SUMMARY GL # General Ledger Account Title 2011/12 Budget 2012/13 Budget 6352 Burn Trailer Grant/ Maintenance 2,500 3, Testing Materials & Training Props 3,000 1, Career Dev/EMS/CQI Mandated Training/Materials Career Development Discretionary Classes 2,000 1, Career Development Classes 15,000 15, District Sponsored Training & Education Classes 2,500 8, Target Safety Online Training 6,000 6, Training & Education Classes Paramedic & EMT CE 800 5, Educational Courses/ Conferences Board Election Expense Recruit Academy 0 1, Strike Team Supplies 500 1, Educational Courses & Supplies 5, Recognition Supplies 3,600 3, Other Special Departmental Exp 37,050 41, Public Education Supplies 9,400 8, CPR Supplies 7,000 7, LAFCO 7,085 9, Emergency Preparedness Expense 0 5, Misc. Service & Supplies 3,500 3, Property & Liability Insurance 44,948 62, Bank Fees 4,968 3, Interest On County Teeter Account County Tax Collection Fees Transfers to Debt Service (POB Interest) 1,317,136 1,257, Transfers to Debt Service (POB Principal) 1,055,000 1,230,000 Total Expenditures 18,204,717 18,586,036 Excess of Revenues Over (Under) Expenditures (355,908) (804,804) Fund Balance End of Period 3,368,675 2,661, /19/12

22 MORAGA-ORINDA FIRE DISTRICT GENERAL FUND BUDGET PROGRAM NARRATIVES & EXPENSE DETAIL FISCAL YEAR 2012/ /19/12

23 GENERAL FUND BUDGET FISCAL YEAR 2012/13 #01 - SALARIES AND BENEFITS Fund # Program GL # General Ledger Account Title 2012/13 Expense Description 2011/12 Budget 2012/13 Budget Salaries & Benefits 5011 Salaries & Benefits-Permanent Salaries Regular Salaries 7,003,146 7,057, Salaries & Benefits 5011 Salaries & Benefits-Permanent Salaries Holiday Pay 406, , Salaries & Benefits 5011 Salaries & Benefits-Permanent Salaries Uniform Allowance 38,400 38, Salaries & Benefits 5011 Salaries & Benefits-Permanent Salaries Retirement-Vacation Accruals Salaries & Benefits 5011 Salaries & Benefits-Permanent Salaries Fair Labor Standards Act(FLSA) 112, , Salaries & Benefits 5013 Salaries & Benefits-Temporary Salaries Hourly Salaries 162, , Salaries & Benefits 5014 Salaries & Benefits-Overtime MinStaffing-Backfill Vac,SL,WC 1,581,517 1,263, Salaries & Benefits 5015 Salaries & Benefits-Deferred Compensation Deferred Compensation 57, , Salaries & Benefits 5018 Salaries & Benefits-Contract Services Plan Review Contractor 0 30, Salaries & Benefits 5042 Salaries & Benefits-FICA FICA/Medicare 122, , Salaries & Benefits 5043 Salaries & Benefits-Payroll Processing Fees Payroll Processing Fees 25,380 25, Salaries & Benefits 5044 Salaries & Benefits-Retirement Retirement 2,067,871 2,617, Salaries & Benefits 5060 Salaries & Benefits-Life & Health Insur-Perm Employees Health Insur-Perm Employees 1,070, , Salaries & Benefits 5060 Salaries & Benefits-Life & Health Insur-Perm Employees Life Insur-Mgmt Employees 2,664 2, Salaries & Benefits 5061 Salaries & Benefits-Employee-Health Insurance Contribution Employee-Health Insurance Contribution (276,476) (200,805) Salaries & Benefits 5062 Salaries & Benefits-Retiree Health Insurance Health Insurance-Retirees 1,118,220 1,225, Salaries & Benefits 5063 Salaries & Benefits-Retiree Health Insurance Contribution Retiree-Health Insurance Contribution (258,457) (288,987) Salaries & Benefits 5070 Salaries & Benefits-Worker's Compensation Workers Compensation 795, , Salaries & Benefits 5080 Salaries & Benefits-Flexible Benefits/ Section 125 Outside Contractor Outside Contractor (Section 125 Administrator) Grand Total $ 14,029,970 $ 14,297, /19/12

24 #02 - FINANCE & ADMINISTRATION PURPOSE: The Finance and Administration Program provides financial and administrative support services for the Board of Directors, cash management and investments, accounting and budgeting, accounts receivable/ payable, payroll, attendance, purchasing, risk management, fixed assets and business services at the front counter. STANDARD LEVEL OF PERFORMANCE: Prepare the annual budget, monthly budget-to-actual reports, annual financial statements and long-range financial forecast. Coordinate and facilitate the annual audit. Provide monthly financial statements, ambulance billing, fire-recovery and quarterly investment reports to the Board of Directors. Provide debt service management (trustee accounts and debt service payments.) Using the Districts investment policy, follow a prudent investment program with ongoing analysis of cash requirements and market conditions. Deposit checks and cash on a weekly basis, post cash receipts, track accounts receivable and audit ambulance billings; pay invoices on a weekly basis, respond to vendor inquiries, maintain current files and issue 1099 s. Maintain and reconcile all District bank accounts monthly. Provide financial support and monthly actual to budget analysis to District Program Managers. Process payroll, retirement reporting, maintain payroll records, respond to employee inquiries and other payroll related tasks such as quarterly reports, W-2 s and attendance recording. Provide prompt and courteous phone and front desk customer service. Order and maintain all office supplies and postage. Provide and prepare monthly Board and Committee board packets including agendas, meeting minutes and other required documents. ACHIEVEMENT OF GOALS AND OBJECTIVES FOR FY : Finish implementation of ADP Workforce Now payroll system, including automation of general ledger payroll journals to import into MIP Sage Accounting. o ADP Workforce payroll system fully implemented. Continuing to evaluate and assess general ledger import process for effectiveness. Implement TeleStaff import for ADP Workforce Now payroll system. o Not yet accomplished. Phone system, server upgrades, and updated operating systems took precedents. Following operating system upgrades, Definitive Networks will begin work on this project. Validate, document and update District policies and procedures. o Updated or added several policies and procedures including; Ordinance Setting Forth Purchasing Procedures and Authorities; Disposing of Surplus Equipment; Ethics Training; and Board and Fire Chief Roles and Responsibilities. Continuing to work with District Committees and Labor in the meet and confer process on other policies and procedures. Following state and federal guidelines, set up a District-wide records management, retention and destruction schedule. o Not accomplished. (Objective shelved until Administrative Office space is finalized.) Implement Accounts Receivable module of MIP Sage Accounting. o Objective achieved. Evaluate the District s purchase order system and implement improvements and appropriate systems as deemed necessary. o Objective not achieved. (This objective required the ordinance setting forth purchasing procedures to be adopted beforehand.) 21 09/19/12

25 #02 - FINANCE & ADMINISTRATION GOALS AND OBJECTIVES FOR FY : 1. Finish implementation of ADP HRIS (Human Resources Information System). 2. Continue validating, documenting and updating District policies and procedures (including OAG s). 3. Implement TeleStaff import for ADP Workforce Now payroll system. 4. Evaluate the District s purchase order system and implement improvements and appropriate systems as deemed necessary. 5. Evaluate District s timekeeping and payroll processes and implement improvements and appropriate systems as deemed necessary. PROGRAM MANAGEMENT: Functional Supervisor - Fire Chief Bradley Program Manager - Administrative Services Director, Sue Casey 22 09/19/12