4. QUESTIONS AND INFORMATIONAL COMMENTS FROM COMMITTEE MEMBERS AND STAFF

Transcription

1 1. OPENING CEREMONIES 1.1. Call the Meeting to Order 1.2. Roll Call 1.3. Pledge of Allegiance MORAGA-ORINDA FIRE DISTRICT BOARD OF DIRECTORS FINANCE COMMITTEE MEETING AGENDA September 1, :00 P.M. Business Meeting Board Room Administration Building 1280 Moraga Way, Moraga, CA PUBLIC COMMENT The public is invited to speak on any matter not appearing on the agenda and within the subject matter jurisdiction of the District. Comments should be limited to three minutes. Please state your name and address for the record. 3. REGULAR CALENDAR /2012 Draft Final General and Special Revenue Fund s The Finance Committee will review the current revenue and expenditure budget to actual 2010/11 year-end projections, and the 2011/12 Draft Final General and Special Revenue Fund figures Staff Recommendation: 1) Receive report; 2) Deliberate; 3) Provide direction to Staff 3.2. The Draft Long Range Financial Forecast The Finance Committee will review and discuss changes to the Draft Long Range Financial Forecast Staff Recommendation: 1) Receive report; 2) Deliberate; 3) Provide direction to Staff 4. QUESTIONS AND INFORMATIONAL COMMENTS FROM COMMITTEE MEMBERS AND STAFF 5. ADJOURNMENT The Moraga-Orinda Fire Protection District ( District ), in complying with the Americans with Disabilities Act ( ADA ), requests individuals who require special accommodations to access, attend and/or participate in District Board meetings due to a disability, to please contact the District Chief s office, (925) , at least one business day prior to the scheduled District Board meeting to ensure that we may assist you. Any disclosable public records related to an open session item on a regular meeting agenda and distributed by the Moraga-Orinda Fire District to a majority of members of the Board of Directors less than 72 hours prior to that meeting are available for public inspections at 33 Orinda Way during normal business hours. I hereby certify that this agenda in its entirety was posted on August 29, 2011, at the Moraga and Orinda Fire Administration offices, Stations 41, 42, 43, 44, and 45. Agenda faxed to the Moraga Town Office (Hacienda), Orinda City Hall and Orinda and Moraga libraries. Grace Santos Secretary to the Board

2 MORAGA-ORINDA FIRE DISTRICT MEMORANDUM TO: FROM: DATE: SUBJECT: Board of Directors Randall Bradley, Fire Chief September 1, 2011 Item /12 Draft Final General and Special Revenue Fund s BACKGROUND The primary goal in developing the 2011/12 General Fund Preliminary was to produce a balanced financial plan that had no impact on current service levels and provided for firefighter safety and operational effectiveness. The primary strategy used to accomplish this goal was a retrospective analysis of the 2010/11 projected actuals and a thorough review of staffing and overtime expenditures. While the District was able to accomplish these goals during the preliminary budget development and approval process, the assumptions that were used for the 2011/12 General Fund Preliminary revenues projections were off. Revised projections specify a decrease in revenues of 537,499. This difference can primarily be attributed to a fourth quarter revaluation of homes within the District by the County Assessor s Office. The District s original projection for property tax revenues was based on an increase of.6 percent. While Moraga s secured property tax revenues increased by one half of one percent and were near the District s revenue projection, the Orinda secured property tax revenues decreased by three percent which equated to a total secured property tax revenue decrease of 1.80 percent. This combined with lower than expected supplemental property tax projections contributes to the overall decrease of $492,539 in anticipated District property tax revenues in the Draft Final 2011/12 General Fund. The remaining $44,960 drop in revenues is due to a $19,700 adjustment upward in Intergovernmental Revenues, $16,000 adjustment downward in Vehicle Accident Cost Recovery and $48,660 adjustment downward in Charges for Services Ambulance Fees. These additional adjustments are based on the draft final 2010/11 projected revenue actuals. Fiscal Year 2011/122 General Fund During the preliminary budget process the Board restored a vacant Battalion Chief position that was necessary to maintain statutory training requirements and reduce the amount of Battalion Chief and Division Chief over time. During the preliminary budget process the Board also approved the creation of a part-time Emergency Preparedness Coordinator position to create a regional emergency management program that will provide comprehensive emergency preparedness coordination for the cities and towns within the Lamorinda area. The City of Lafayettee is in the process of approving a partnership with the District for emergency management coordination services and also a budget too provide forr one third of the cost of the program. Staff continues to support the restoration of the Battalion Chief position and the creation of the Emergency Preparedness Coordinator and recommends that both positions remain in the 2011/12 final budget. 1

3 The budgetary increases and decreases that were approved by the Board during the preliminary budget process have been reviewed and evaluated. Staff believes the options presented continue to be in the District best interest even with the reduced revenue projections. The Fiscal Year Draft Final 2011/12 General Fund budget specifies 2011/12 total revenues of $17,848,808 and total expenditures of $18,186,393. Total budgeted revenues include a 1.11 percent decrease in total property tax revenues from 2010/11 budgeted property tax revenues and a 1.99 percent decrease from 2011/12 projected actual property tax revenue. 2011/12 draft final budgeted salaries & benefits total $14, 027,146, which is a 1.12 percent decrease from the 2010/11 salaries & benefits budgeted total. This reduction is primarily due to a decrease in staff for this fiscal year, which includes a Secretary, a full-time CQI Nurse, 3 Captains, 1 Engineer, and 3 Firefighter Paramedics. This reduction was offset by the Contra Costa County Retirement Employee Association (CCCERA) Employer Retirement costs which increased by 42% over last year. The overtime and temporary salaries budgets were increased to cover the drop in staffed positions. The District s overall spending power has been reduced by an estimated two million dollars during the 2010/11 and 2011/12 (projected) 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-inlieu-of-benefit initiatives). 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 makes this goal inaccessible. Therefore staff does not believe it is possible to submit a balanced budget in fiscal year 2011/12 without service level reductions and/or interruptions. Consequently, staff respectfully submits the following deficit budget and balanced budget options. Draft Final Fiscal Year 2011/12 General Fund Options Option 1-Deficit (No Service Level Reductions) Reduction Do not fill the vacant full-time CQI Nurse position and instead create a part-time, non-benefited EMS/ CQI Coordinator position. Savings $83,531 Impact Impact will be limited due to the availability of a part-time nurse who currently works as a CQI Nurse in Contra Costa County. The additional duties that were performed by the previous CQI Nurse have been re-delegated to other District personnel. The remainder of the deficit ($337,584) would be taken from the general fund reserves. Option 2-Deficit (Service Level Reductions) Reduction Do not fill the vacant full-time CQI Nurse position and instead create a part-time, non-benefited 2

4 EMS/ CQI Coordinator position. (See Option 1 for Savings and Impact) Reduction Place Administrative Staff on furloughs on the first and third Friday of each month. Close the Administrative offices on the first and third Friday of each month. Administrative staff affected would be the following classifications: Fire Chief Administrative Services Director Fire Marshal Fire Inspector Payroll Coordinator Administrative Secretary Savings $58,443 Impact The District has reduced Administrative Staff over the last year by two full positions. Reducing the Administrative Staff hours by approximately ten percent will impact the administrative functioning of the District. Impacts include but are not limited to: Employee retention Reduced office hours and availability to the public Longer plan reviews and inspection turnaround Reduction in school public education programs Reduction in weed abatement program Reduction in Firewise assessment program Reduction in payroll and human resource support for employees Four members of the Administrative Staff are represented employees under a collective bargaining agreement. Furloughs would require the District to meet and confer with labor if the Board is interested in pursuing this option. The remainder of the deficit ($279,141) would be taken from the general fund reserves. Option 3-Balanced (Service Level Reductions) Reduction Do not fill the vacant full-time CQI Nurse position and instead create a part-time, non-benefited EMS/ CQI Coordinator position. (See Option 1 for Savings and Impact) Reduction Place Administrative Staff on furloughs on the first and third Friday of each month. Close the Administrative offices on the first and third Friday of each month. (See Option 2 for Savings and Impact) Reduction Reduce dedicated staffed ambulances from two to one for three months. Cross staff ambulances at Station 41 and 45 and fully staff an ambulance at Station 44. Savings $280,000 3

5 Impact This would reduce the number of Firefighters on shift by ten percent during the time the cross staffing would be in affect. This reduction in staffing would increase ambulance and/or engine company response time to medical calls and/or vehicle accidents increase and decrease the District s ability to employ 2-in-2-out requirements and decrease. Due to the District s moderate call volume, the potential for these impacts is minimal but there would be negative impacts. This option provides a balanced budget. Draft Final Fiscal Year 2011/12 Special Revenue Fund The Draft Final Fiscal Year 2011/12 Special Revenue Fund budget shows total revenues of $1,618,444 which include apparatus lease proceeds of $548,974 for a 1500 GPM Spartan 3D Pumper, Type 1 Engine and total expenditures of $2,475,004. Total revenues include a Fire Flow Tax Rate of $.06 in both the Moraga & Orinda service zones. The Draft Final Fiscal Year 2011/12 Special Revenue Fund expenditure budget includes all facility and program capital expenditure requests. A Facilities Needs Report prepared by the Board of Director 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 facility expenditures, a portion of which are included in the Draft Final Fiscal Year 2011/12 Special Revenue Fund budget: 2011/12 Station 43 Reconstruction Costs o $435,000 for design, engineering, permits and partial construction. Total cost of project is estimated to be $2,935, /12 Administration Building Purchase o $1,200,000 (This is only an estimate as purchase negotiations are not final) The Draft Final Fiscal Year 2011/12 Special Revenue Fund expenditure budget also includes $548,974 to replace a Type 1, 3D Pumper Engine and $244,800 to purchase new radios for the EBRCS (East Bay Regional Communication System). (See the Draft Final Fiscal Year 2011/12 Special Revenue Fund for the full list of expenditures.) RECOMMENDATION For the Draft Final Fiscal Year 2011/12 General Fund staff is recommending Option 1- Deficit (No Service Level Reductions). Currently, the District has $3,700,000 in General Fund reserves which is approximately twenty percent of the General Fund budget. This option does create a deficit budget but staff believes this would be the best option for the District due to the availability of reserves and the preservation of operational and administrative service levels. Staff also recommends approval of the Draft Final Fiscal Year 2011/12 Special Revenue as presented. ATTACHMENTS 1) Draft Fiscal Year 2010/11 General Fund Revenue/Expense Detail and Draft Preliminary 2011/12 General Fund (Presented and approved at the June 15, 2011 Board Meeting) 4

6 2) Draft Final Fiscal Year 2010/11 General Fund Revenue/ Expense Detail and Draft Final 2011/12 General 3) Draft Fiscal Year 2010/11 Special Revenue Fund Revenue/Expense Detail and Draft Preliminary 2011/12 Special Revenue (Presented and approved at the June 15, 2011 Board Meeting) 4) Draft Final Fiscal Year 2010/11 Special Revenue Fund Revenue/ Expense Detail and Draft Final 2011/12 Special Revenue 5

7 ATTACHMENT 1 MORAGA-ORINDA FIRE DISTRICT GENERAL FUND FY 2010/11 REVENUE/EXPENSE DETAIL AND PRELIMINARY 2011/12 BUDGET A B C D E F G H I Percent Total Remaining - Original % Change 2010/11 to 2011/12 Preliminary % Change 2011/12 Preliminary to 2010/11 Projected Actuals Projected Actuals Total $ Preliminary 1 GL # FY 2010/ /11 Variance - Original 2011/12 44 Expenditures 45 Salaries & Benefits 46 Permanent Salaries ,387, ,579, (192,797.93) -2.25% 7,769, % -7.37% 47 Temporary Salaries , , (2,400.00) -5.59% 105, % % 48 Overtime ,488, ,252, , % 1,545, % 3.83% 49 Deferred Compensation , , , % 56, % 31.41% 50 Worker's Compensation Recovery 5019 (49,236.15) 0.00 (49,236.15) % 0.00% % 51 Payroll Taxes -FICA,SUI , , , % 121, % % 52 Payroll Processing Fees , , , % 25, % 30.14% 53 Retirement Contributions ,494, ,505, (11,037.14) -0.73% 2,115, % 41.54% 54 Life/Health Insurance-Permanent Employees ,013, , , % 1,072, % 5.86% 55 Employee's-Health Insurance Contribution 5061 (196,463.67) (137,516.00) (58,947.67) 42.87% (276,475.78) % 40.73% 56 Retiree Health Insurance ,007, ,076, (69,019.89) -6.41% 1,118, % 10.94% 57 Retiree-Health Insurance Contribution 5063 (175,684.29) (110,425.00) (65,259.29) 59.10% (258,457.41) % 47.11% 58 Unemployment Insurance , , % % % 59 Workers' Compensation Insurance , , (13,419.00) -1.57% 800, % -4.80% 60 Flexible Benefits/ Section 125 Outside Contractor , , % 1, % 14.00% 61 Total Salaries & Benefits 14,062, ,185, (122,799.71) -0.87% 14,196, % 0.95% 62 Operating Expense 63 Office Supplies , , (1,689.10) % 15, % 14.72% 64 Postage , , (2,726.70) % 9, % 9.39% 65 Books & Periodicals , , (5,343.66) % 4, % % 66 Printer Ink Cartridges , , (1,000.00) % 4, % % 67 Telephone/Communication , , , % 58, % % 68 Dispatch/Comm Center Services w/ AVL MDT % 161, % % 69 Utilities- Sewer , , (62.64) -3.39% 1, % 3.50% 70 Utilities-Garbage , , % 12, % -1.74% 71 Utilities-PG&E , , % 57, % 0.60% 72 Utilities-Water , , % 9, % -6.49% 73 Utilities-Medical Waste , , (63.29) -0.59% 12, % 11.77% 74 Small Tools & Instruments (750.00) % % % 75 Minor Equipment/Furniture , , (364.01) -2.14% 5, % % 76 Computer Equipment & Supplies , , (3,286.50) % 3, % % 77 Gas Power Chain Saw/Other Equipmen , , (82.03) -1.82% 1, % % 78 Fire Trail Grading , , % 9, % 40.26% 79 Fire Fighting Equipment & Supplies , , (7,200.00) % 13, % % 80 Fire Fighting Equipment-Hoses & Nozzles % 3, % % 81 Fire Fighting Equipment-Class A Foam , , (913.23) % 1, % % 82 Medical & Lab Supplies , , , % 80, % 6.88% 83 Food Supplies , , (131.72) -3.47% 4, % 9.04% 84 Safety Clothing & Personal Supplies , , (17,873.00) % 50, % % 85 Non-Safety Clothing & Personal Supplies , , (140.04) -7.00% 2, % 7.53% Page 2

8 ATTACHMENT 1 MORAGA-ORINDA FIRE DISTRICT GENERAL FUND FY 2010/11 REVENUE/EXPENSE DETAIL AND PRELIMINARY 2011/12 BUDGET A B C D E F G H I Percent Total Remaining - Original % Change 2010/11 to 2011/12 Preliminary % Change 2011/12 Preliminary to 2010/11 Projected Actuals GL # Projected Actuals FY 2010/ /11 Total $ Variance - Original Preliminary 2011/12 Household Expense , , , % 22, % % Public & Legal Notices , , , % 4, % % Dues, Memberships & Prof Fees , , (3,612.72) % 5, % % EMT/Paramedic Licensure Fees % 3, % % Rent & Leases (Equipment) , , % 63, % 8.46% Computer Software & Maintenance , , , % 31, % % Website Development & Maintenance , (1,100.45) % 3, % % EPA ID# Verification Fee (5.00) -2.78% % 14.29% CCC HazMat Plan (CUPA) , , (2,594.00) % 4, % 19.19% BAAQMD & Environmental Health Fees , (700.26) % 1, % % Air Monitor Maintenance & Replacement , , (1,638.00) % 3, % % Maintenance -- Equipment , , (7,102.97) % 61, % 36.17% Central Garage Repairs , , (18,433.67) % 90, % 25.76% Central Garage Gasoline & Oil , , , % 70, % -9.13% Central Garage Tires , , (989.50) -9.90% 10, % 10.98% Service/Repair Fuel System Dispensers , , (1,464.45) % 3, % % Aerial Ladder & Pump Testing , (4,950.00) % % 0.00% Smog Inspections , (999.00) % % 9.78% Hazardous Waste Disposal , (1,000.00) % % 0.00% Air Compressor Quarterly Service , , (863.16) % 4, % % Hydro Test SCBA & Oxy Cylinder % % % Tank Testing , , (2,000.00) % 1, % 50.00% Maintenance -- Building , , (11,759.50) % 67, % 20.44% Maintenance -- Grounds , , (7,064.50) % 10, % % Meetings & Travel Expenses , , (414.24) -2.99% 15, % 14.25% Employee Assistance Program , , , % 5, % -7.48% Medical - Pre-Emp Processing and Annual Exams , , , % 53, % 2.98% Ambulance Billing Administration Fees , , (2,726.14) -4.18% 62, % 0.27% Outside Attorney Fees , , , % 165, % % Outside CPR Instructors , , % 15, % % CCC County Tax Administration Fee , , (5,473.00) -2.97% 180, % 0.83% Prof Services - District CPA , , % 13, % 0.26% Prof Services - Labor Negotiator , , , % 23, % 4.42% Prof Services - Network Maintenance , , % 70, % 6.06% Prof Services - Pre-Employment Invest , , (1,165.00) % 4, % % Prof Services - Prom Exams & Recruitment , , , % 20, % % Prof Services-OPEB Actuarial Valuation , , , % 3, % % Exterior Hazard Removal , , (7,653.00) % 7, % 61.03% Exterior Hazard Database Maint & Update % % 0.00% Prof Services - Prop Tax Audit & Forecasting % 11, % % Burn Trailer Grant Maintenance , , (133.33) -5.33% 2, % 5.63% Training-Guest Speakers % % % Page 3

9 ATTACHMENT 1 MORAGA-ORINDA FIRE DISTRICT GENERAL FUND FY 2010/11 REVENUE/EXPENSE DETAIL AND PRELIMINARY 2011/12 BUDGET A B C D E F G H I Percent Total Remaining - Original % Change 2010/11 to 2011/12 Preliminary % Change 2011/12 Preliminary to 2010/11 Projected Actuals Projected Actuals Total $ Preliminary 1 GL # FY 2010/ /11 Variance - Original 2011/ Testing Materials & Training Props , , (2,730.00) % 3, % % 129 Career Dev/EMS/CQI Mandated Training/Materials , (3,437.26) % % 42.16% 130 Career Development-Discretionary Classes , , % 2, % % 131 Career Development Classes , , , % 15, % -3.80% 132 District Sponsored Training & Education Classes , , , % 2, % % 133 Target Safety Online Training , , % 8, % 0.00% 134 Training & Education Classes-Paramedic & EMT CE , (3,443.10) % % 5.69% 135 Educational Courses/Conferences Board % % % 136 Election Expense , , % % % 137 Recruiting Costs , , (6,801.85) % % % 138 Strike Team Supplies (382.50) % % % 139 Educational Courses & Supplies , (2,800.00) % 5, % % 140 Recognition Supplies , , , % 3, % % 141 Other Special Departmental Exp , , (9,234.57) % 37, % % 142 Public Education Supplies , , (59.95) -0.67% 9, % 5.14% 143 CPR Supplies , , (7,700.00) % 7, % % 144 LAFCO , , (94.36) -1.10% 8, % 1.11% 145 CPR Anytime Kits , , % % % 146 Misc. Services & Supplies , , (1,769.68) % 3, % 86.14% 147 Property & Liability Insurance , , (1,029.00) -1.29% 63, % % 148 Total Operating Expense 1,861, ,830, , % 1,807, % -2.93% 149 Other Expense 150 Bank Fees , , , % 4, % 11.71% 151 Interest on County Teeter Account (98.00) % % % 152 County Tax Collection Fees % % 0.00% 153 Transfers to Debt Service Fund ,257, ,257, % 2,372, % 5.06% 154 Total Other Expense 2,262, ,261, , % 2,378, % 5.09% 155 Total Expenditures 18,187, ,277, (90,231.39) -0.49% 18,381, % 1.07% Excess of Revenues Over/ (Under) Expenditures 260, (176,895.00) 437, % 4, % % Total Fund Balance Beginning of Period 3,687, ,687, ,947, Total Fund Balance End of Period 3,947, ,510, ,952, Page 4

10 ATTACHMENT 2 MORAGA-ORINDA FIRE DISTRICT GENERAL FUND FY 2010/11 REVENUE/EXPENSE DETAIL AND DRAFT FINAL 2011/12 BUDGET A B C D E F G H I GL # Projected Actuals FY 2010/11 Total $ - Original Total $ Variance - Original Percent Total Remaining - Original Draft Final 2011/12 % Change 2010/11 to 2011/12 Draft Final % Change 2011/12 Draft Final to 2010/11 Projected Actuals Revenue Taxes Property Tax-Current Secured ,855, ,811, , % 15,570, % -1.80% Property Tax-Supplemental , , (78,673.19) % 233, % 0.00% Property Tax-Unitary , , , % 159, % 0.00% Property Tax-Curr Unsecured , , , % 574, % 0.00% Prop Tax- Prior Secured 4030 (70,019.63) (152,781.00) 82, % (115,515.34) % 64.98% Prop Tax-Prior Supplement 4031 (60,837.27) (120,965.00) 60, % (60,850.00) % 0.02% Prop Tax Prior Unsecured , , , % 7, % % Total Taxes 16,701, ,552, , % 16,368, % -1.99% Use of Money & Property Investment Earnings , , (1,772.85) % 1, % % Total Use of Money & Property 1, , (1,772.85) % 1, Intergovernmental Revenue Homeowners Relief Tax , , (2,855.12) -1.56% 179, % 0.00% Misc State Aid/ Grants % % % Upjohn Fund Challenge Grant , , % % % Other/In Lieu of Taxes % % 0.13% Measure H-Emerg Med Ser Subsid , , % 198, % 11.21% Total Intergovernmental Revenue 369, , , % 379, % 2.71% Charges for Service Permits , , % 1, % % Plan Review , , , % 35, % % Inspection Fees , , (14,240.00) % 22, % % Weed Abatement Charges , , , % 3, % % CPR/First Aid Classes , , , % 15, % 49.86% Reports/ Photocopies % % 9.01% Training Classes % 2, % % Vehicle Accident Cost Recovery , , (64,853.70) % 50, % % Total Charges for Service 83, , (64,386.59) % 129, % 55.41% Charges for Service - Ambulance Ambulance Service Fees , ,110, (116,128.13) % 1,022, % 2.90% Ambulance Service Fee Reimbursements 4899 (88,692.62) (78,000.00) (10,692.62) 13.71% (80,000.00) 2.56% -9.80% Ambulance Collection Recovery Payments , , (1,970.36) % 3, % % Total Charges for Service - Ambulance 906, ,035, (128,791.11) % 946, % 4.36% Other Revenue Other Revenue & Financing Sources % 18, % % Misc Rebates & Refunds , , % % % Sale of Surplus Property , , % 6, % % Total Other Revenue 231, , % 24, % % Total Revenue 18,293, ,100, , % 17,848, % -2.43% DRAFT Page 1

11 ATTACHMENT 2 MORAGA-ORINDA FIRE DISTRICT GENERAL FUND FY 2010/11 REVENUE/EXPENSE DETAIL AND DRAFT FINAL 2011/12 BUDGET A B C D E F G H I Percent Total Remaining - Original % Change 2010/11 to 2011/12 Draft Final % Change 2011/12 Draft Final to 2010/11 Projected Actuals Projected Actuals Total $ - Total $ Draft Final 1 GL # FY 2010/11 Original Variance - Original 2011/12 45 Expenditures 46 Salaries & Benefits 47 Permanent Salaries ,343, ,579, (236,157.10) -2.75% 7,566, % -9.31% 48 Temporary Salaries , , , % 184, % % 49 Overtime ,508, ,252, , % 1,546, % 2.55% 50 Deferred Compensation , , , % 57, % 22.86% 51 Worker's Compensation Recovery 5019 (60,996.44) 0.00 (60,996.44) % % % 52 Payroll Taxes -FICA,SUI , , , % 123, % % 53 Payroll Processing Fees , , (315.52) -1.73% 25, % 41.91% 54 Retirement Contributions ,524, ,505, , % 2,069, % 35.80% 55 Life/Health Insurance-Permanent Employees ,020, , , % 1,072, % 5.15% 56 Employee's-Health Insurance Contribution 5061 (193,237.92) (137,516.00) (55,721.92) 40.52% (276,475.78) % 43.08% 57 Retiree Health Insurance ,016, ,076, (60,969.74) -5.66% 1,118, % 10.06% 58 Retiree-Health Insurance Contribution 5063 (182,420.07) (110,425.00) (71,995.07) 65.20% (258,457.41) % 41.68% 59 Unemployment Insurance , , % % % 60 Workers' Compensation Insurance , , (13,419.00) -1.57% 795, % -5.42% 61 Flexible Benefits/ Section 125 Outside Contractor , (762.00) % % 1.63% 62 Total Salaries & Benefits 14,072, ,185, (113,297.81) -0.80% 14,027, % -0.32% 63 Operating Expense 64 Office Supplies , , (2,809.31) % 15, % 22.67% 65 Postage , , (5,350.32) % 8, % 46.91% 66 Books & Periodicals , , (2,342.35) % 4, % % 67 Printer Ink Cartridges , , (2,439.07) % 4, % % 68 Telephone/Communication , , , % 58, % % 69 Dispatch/Comm Center Services w/ AVL MDT % 161, % % 70 Utilities- Sewer , , (62.64) -3.39% 1, % 3.50% 71 Utilities-Garbage , , % 12, % -3.29% 72 Utilities-PG&E , , , % 57, % -7.25% 73 Utilities-Water , , , % 9, % % 74 Utilities-Medical Waste , , % 12, % 10.41% 75 Small Tools & Instruments (668.76) % % % 76 Minor Equipment/Furniture , , (364.01) -2.14% 5, % % 77 Computer Equipment & Supplies , , (2,006.85) % 3, % % 78 Gas Power Chain Saw/Other Equipmen , , (82.03) -1.82% 1, % % 79 Fire Trail Grading , , % 9, % 40.26% 80 Fire Fighting Equipment & Supplies , , (6,430.01) % 13, % % 81 Fire Fighting Equipment-Hoses & Nozzles % 3, % % 82 Fire Fighting Equipment-Class A Foam , , (913.23) % 1, % % 83 Medical & Lab Supplies , , , % 80, % 5.70% 84 Food Supplies , , % 4, % -2.30% 85 Safety Clothing & Personal Supplies , , (3,804.42) -3.70% 50, % % 86 Non-Safety Clothing & Personal Supplies , , (117.74) -5.89% 2, % 6.26% 87 Household Expense , , , % 22, % % DRAFT Page 2

12 ATTACHMENT 2 MORAGA-ORINDA FIRE DISTRICT GENERAL FUND FY 2010/11 REVENUE/EXPENSE DETAIL AND DRAFT FINAL 2011/12 BUDGET A B C D E F G H I Percent Total Remaining - Original % Change 2010/11 to 2011/12 Draft Final % Change 2011/12 Draft Final to 2010/11 Projected Actuals GL # Projected Actuals FY 2010/11 Total $ - Original Total $ Variance - Original Draft Final 2011/12 Public & Legal Notices , , , % 4, % % Dues, Memberships & Professional Fees , , (4,075.27) % 5, % -8.86% EMT/Paramedic Licensure Fees % 3, % % Rent & Leases (Equipment) , , , % 63, % 1.91% Computer Software & Maintenance , , , % 31, % % Website Development & Maintenance , (1,100.45) % 3, % % EPA ID# Verification Fee (5.00) -2.78% % 14.29% CCC HazMat Plan (CUPA) , , (2,594.00) % 4, % 19.19% BAAQMD & Environmental Health Fees , (700.26) % 1, % % Air Monitor Maintenance & Replacement , (2,219.00) % 3, % % Maintenance -- Equipment , , (6,998.91) % 61, % 35.85% Central Garage Repairs , , (4,620.04) -5.13% 90, % 5.41% Central Garage Gasoline & Oil , , , % 70, % % Central Garage Tires , , % 10, % -6.64% Service/Repair Fuel System Dispensers , , (692.08) % 3, % 51.65% Aerial Ladder & Pump Testing , (4,950.00) % % 0.00% Smog Inspections , (999.99) % % 10.00% Hazardous Waste Disposal , (1,000.00) % % 0.00% Air Compressor Quarterly Service , (1,671.81) % 4, % % Hydro Test SCBA & Oxy Cylinder (467.98) % % 50.59% Tank Testing , , (2,000.00) % 1, % 50.00% Maintenance -- Building , , (14,533.42) % 67, % 26.71% Maintenance -- Grounds , , (7,295.64) % 10, % % Meetings & Travel Expenses , , , % 15, % % Employee Assistance Program , , , % 5, % 0.26% Medical - Pre-Emp Processing and Annual Exams , , , % 53, % -1.74% Ambulance Billing Administration Fees , , (7,815.93) % 59, % 3.82% Outside Attorney Fees , , , % 165, % % Outside CPR Instructors , , % 15, % % CCC County Tax Administration Fee , , (5,473.00) -2.97% 180, % 0.83% Professional Services - District CPA , , % 13, % 0.26% Professional Services - Labor Negotiator , , , % 23, % 4.79% Professional Services - Network Maintenance , , (2,065.00) -3.13% 70, % 9.49% Professional Services - Pre-Employment Investigations , , (1,120.00) % 4, % % Professional Services - Promotional Exams & Recruitment , , , % 20, % % Professional Services-OPEB Actuarial Valuation , , , % 3, % % Exterior Hazard Removal , , (8,377.50) % 7, % 93.24% Exterior Hazard Database Maintenance & Update (300.00) % % 0.00% Outside Instructors , , % % 0.00% Professional Services - Property Tax Audit & Forecasting , , % 11, % % Burn Trailer Grant Maintenance , , (133.33) -5.33% 2, % 5.63% Training-Guest Speakers % % % Testing Materials & Training Props , , (1,448.18) % 3, % % Career Dev/EMS/CQI Mandated Training/Materials , (3,531.05) % % 70.59% DRAFT Page 3

13 ATTACHMENT 2 MORAGA-ORINDA FIRE DISTRICT GENERAL FUND FY 2010/11 REVENUE/EXPENSE DETAIL AND DRAFT FINAL 2011/12 BUDGET A B C D E F G H I Percent Total Remaining - Original % Change 2010/11 to 2011/12 Draft Final % Change 2011/12 Draft Final to 2010/11 Projected Actuals Projected Actuals Total $ - Total $ Draft Final 1 GL # FY 2010/11 Original Variance - Original 2011/ Career Development-Discretionary Classes , , , % 2, % % 133 Career Development Classes , , , % 15, % -7.65% 134 District Sponsored Training & Education Classes , , , % 2, % % 135 Target Safety Online Training , , (2,100.00) % 6, % 0.00% 136 Training & Education Classes-Paramedic & EMT CE , , (2,345.30) % % % 137 Educational Courses/Conferences Board % % % 138 Election Expense , , % % % 139 Recruiting Costs , , (7,794.17) % % % 140 Strike Team Supplies % % % 141 Educational Courses & Supplies , (2,800.00) % 5, % % 142 Recognition Supplies , , % 3, % -4.29% 143 Other Special Departmental Exp , , (9,575.57) % 37, % % 144 Public Education Supplies , , (2,140.16) % 9, % 37.03% 145 CPR Supplies , , (7,161.61) % 7, % % 146 LAFCO , , (94.36) -1.10% 7, % % 147 CPR Anytime Kits , , % % % 148 Misc. Services & Supplies , , (2,014.78) % 3, % % 149 Property & Liability Insurance , , (1,029.00) -1.29% 44, % % 150 Total Operating Expense 1,915, ,830, , % 1,781, % -7.04% 151 Other Expense 152 Bank Fees , , , % 4, % 17.55% 153 Interest on County Teeter Account (111.64) % % % 154 County Tax Collection Fees (245.44) % % 96.42% 155 Transfers to Debt Service Fund ,257, ,257, % 2,372, % 5.06% 156 Total Other Expense 2,262, ,261, , % 2,378, % 5.11% 157 Total Expenditures 18,250, ,277, (27,177.04) -0.15% 18,186, % -0.35% Excess of Revenues Over/ (Under) Expenditures 42, (176,895.00) 219, % (337,584.46) 90.84% % Total Fund Balance Beginning of Period 3,687, ,687, ,730, Total Fund Balance End of Period 3,730, ,510, ,392, DRAFT Page 4

14 ATTACHMENT 3 MORAGA-ORINDA FIRE DISTRICT SPECIALREVENUE FUND FY 2010/11 REVENUE/EXPENSE DETAIL AND PRELIMINARY 2011/12 BUDGET A B C D E F G H I GL # Projected Actuals FY 2010/ /11 Percent Total 2010/11 Projected Variance Percent Total Variance Preliminary 2011/12 Dollar Variance 2011/12 Preliminary to 2010/11 % Change Draft 2011/12 Preliminary to 2010/11 Revenue Taxes Fire Flow Tax , , , % 1,067, , % $01 Fire Flow Tax Reserved Funds , , % 0.00 (178,000.00) % Total Taxes 1,067, ,064, , % 1,067, , % Use of Money & Property Investment Earnings , , (1,500.00) % 1, (1,500.00) % Total Use of Money & Property 1, , (1,500.00) % 1, (1,500.00) % Intergovernmental Revenue Intergovernmental Revenue-Federal Grants , , , % 0.00 (135,045.00) % Total Intergovernmental Revenue 139, , , % 0.00 (135,045.00) % Other Revenue Other Revenue & Financing Sources , , , % 0.00 (100,000.00) % Total Other Revenue 119, , , % 0.00 (100,000.00) % Total Revenue 1,328, ,302, , % 1,069, (233,487.74) % Expenditures Bank Fees (75.00) % (50.00) % Fire Flow Tax Collection Fees , , % 11, % Buildings-Station #45-Fixed Asset Expenditures , , , % 0.00 (150,049.00) % Fire Fighting Equip-Fixed Asset Expenditures , , (20,432.67) -3.83% 264, (269,620.00) % Apparatus/Vehicles-Fixed Asset Expenditures , , , % 548, , % Computer Equip & Software-Fixed Asset Expenditures , , (18,601.00) % 15, (7,700.00) % Buildings-Station #41-Fixed Asset Expenditures , , (80,568.09) % 400, , % Buildings-Station #43-Fixed Asset Expenditures , , (79,100.00) % 435, , % Buildings-Admin Building -Fixed Asset Expenditures % 1,700, ,700, % Apparatus Lease Principal Payment , , (0.42) 0.00% 0.00 (289,888.00) % Apparatus Lease Interest Payment , , (0.07) 0.00% 0.00 (6,595.00) % Total Other Expense 1,409, ,583, (174,148.14) % 3,375, ,791, % Total Expenditures 1,409, ,583, (174,148.14) % 3,375, ,791, % Excess of Revenues Over/ (Under) Expenditures (80,905.94) (280,875.00) 199, % (2,305,534.74) (2,024,659.74) % Other Financing Sources - Lease Proceeds , Trnsfr Back to Spec Rev Fund Bal - EBRCS & SCBA Designated Unreserved , Fund Balance, Beginning of Period 3,118, ,118, ,037, Fund Balance, End of Period 3,037, ,901, ,280, Page 1

15 ATTACHMENT 4 MORAGA-ORINDA FIRE DISTRICT SPECIALREVENUE FUND FY 2010/11 REVENUE/EXPENSE DETAIL AND DRAFT FINAL 2011/12 BUDGET A B C D E F G H I GL # Projected Actuals FY 2010/ /11 Percent Total 2010/11 Projected Variance Percent Total Variance Draft Final 2011/12 Dollar Variance 2011/12 Draft Final to 2010/11 % Change Draft 2011/12 Final to 2010/11 Revenue Taxes Fire Flow Tax , , , % 1,067, , % $01 Fire Flow Tax Reserved Funds , , % 0.00 (178,000.00) % Total Taxes 1,067, ,064, , % 1,067, , % Use of Money & Property Investment Earnings , , (263.74) -8.79% 1, (1,500.00) % Total Use of Money & Property 2, , (263.74) -8.79% 1, (1,500.00) % Intergovernmental Revenue Intergovernmental Revenue-Federal Grants , , , % 0.00 (135,045.00) % Total Intergovernmental Revenue 139, , , % 0.00 (135,045.00) % Other Revenue Other Revenue & Financing Sources , , , % 0.00 (100,000.00) % Total Other Revenue 119, , , % 0.00 (100,000.00) % Total Revenue 1,330, ,302, , % 1,069, (233,487.74) % Expenditures Bank Fees (62.00) % (50.00) % Fire Flow Tax Collection Fees , , % 11, % Buildings-Station #45-Fixed Asset Expenditures , , , % 0.00 (150,049.00) % Fire Fighting Equip-Fixed Asset Expenditures , , , % 244, (289,100.00) % Apparatus/Vehicles-Fixed Asset Expenditures , , , % 568, , % Computer Equip & Software-Fixed Asset Expenditures , , (18,601.00) % 15, (7,700.00) % Buildings-Station #41-Fixed Asset Expenditures , , (80,568.09) % 0.00 (90,000.00) % Buildings-Station #43-Fixed Asset Expenditures , , (79,100.00) % 435, , % Buildings-Admin Building -Fixed Asset Expenditures % 1,200, ,200, % Apparatus Lease Principal Payment , , (0.42) 0.00% 0.00 (289,888.00) % Apparatus Lease Interest Payment , , (0.07) 0.00% 0.00 (6,595.00) % Total Other Expense 1,457, ,583, (126,341.33) -7.98% 2,475, , % Total Expenditures 1,457, ,583, (126,341.33) -7.98% 2,475, , % DRAFT Excess of Revenues Over/ (Under) Expenditures (127,476.49) (280,875.00) 153, % (1,405,534.74) (1,124,659.74) % Other Financing Sources - Lease Proceeds , Trnsfr Back to Spec Rev Fund Bal - EBRCS & SCBA Designated Unreserved , Fund Balance, Beginning of Period 3,118, ,118, ,990, Fund Balance, End of Period 2,990, ,901, ,134, Page 1

16 MORAGA-ORINDA FIRE DISTRICT MEMORANDUM TO: FROM: The Board of Directors Randall Bradley, Fire Chief DATE: September 1, 2011 SUBJECT: Item Draft Long Range Financial Forecast BACKGROUND At the Board of Director s meeting held on August 17, 2011, the Board requested that the current revenue and expenditure projections be added to the Draft Long Range Financial Forecast for the Finance Committee to review and discuss. The Draft Long Range Financial Forecast has been updated with staff s recommended Draft Final 2011/12 s and also contains revised projections for revenue and expenditures during the forecast period. Modifications included in the forecast are as follows: 1.) The General Fund Property Tax Growth Trend was changed to 0% for 2012/13, 0.5% 2013/14, 1.0% for 2014/15, 1.5% for 2015/16 and 2.0% for 2016/17. 2.) CCCERA five year cumulative employer rate contribution projections were changed as follows. (12/31/2009 rates were from the Segal Valuation for that year, 12/31/2010 are the current figures used in the forecast) : 2011/ / / / / /17 12/31/ % 33.30% 37.60% 41.44% 41.31% 37.90% 12/31/ % 32.73% 37.16% 38.75% 35.57% 33.11% The 12/31/2010 figures are based on the information contained in a letter dated August 12, 2011 from The Segal Company to CCCERA. 3.) In the past the Finance Committee suggested that all new development revenue including property tax be encumbered to fund the GASB UAAL. As the Board has not acted on this recommendation it has not been included in this forecast. However, staff is looking for direction on this proposal. RECOMMENDATION Discuss projections and provide direction to Staff on any additional modifications. ATTACHMENTS 1.) Draft Long Range Financial Forecast ) The Segal Company Letter to CCCERA dated August 12,

17 Attachment 1 MORAGA-ORINDA FIRE DISTRICT DRAFT LONG RANGE FINANCIAL FORECAST AS OF 09/01/11 DRAFT

18 TABLE OF CONTENTS FUND BALANCES.1 GENERAL FUND PROJECTIONS....2 SPECIAL REVENUE FUND PROJECTIONS SPECIAL REVENUE FUND DETAILED COST PROJECTIONS.4 CAPITAL REPLACEMENT BUDGETING SCHEDULE.5 FOOTNOTE APPENDIX DRAFT

19 MORAGA-ORINDA FIRE DISTRICT DRAFT FUND BALANCES A B C D E F G H I J K ACTUAL BUDGET DRAFT FINAL BUDGET 2009/ / /11 ACTUAL 2010/11 BUDGET 2011/ / / / / /17 GENERAL FUND BALANCE, BEGINNING OF PERIOD $ 3,497,540 $ 3,497,540 $ 3,687,406 $ 3,687,406 $ 3,730,082 $ 3,392,498 $ 2,648,450 $ 1,654,643 $ 977,330 $ 1,260,448 GENERAL FUND REVENUE 17,866,105 18,249,424 18,100,893 18,293,286 17,848,809 17,921,367 18,158,680 18,746,672 19,626,862 20,413,237 GENERAL FUND EXPENDITURES (18,666,812) (18,054,514) (18,274,317) (18,246,091) (18,180,425) (18,659,388) (19,146,400) (19,417,836) (19,337,533) (19,319,853) GENERAL FUND SURPLUS (DEFICIT) $ (800,707) $ 194,910 $ (173,425) $ 47,195 $ (331,616) $ (738,020) $ (987,720) $ (671,164) $ 289,329 $ 1,093,384 GENERAL FUND OTHER INCOME/EXPENSE $ (13,000) $ (5,044) $ (3,470) $ (4,519) $ (5,968) $ (6,027) $ (6,088) $ (6,149) $ (6,210) $ (6,272) GENERAL FUND BALANCE, END OF PERIOD $ 2,683,833 $ 3,687,406 $ 3,510,511 $ 3,730,082 $ 3,392,498 $ 2,648,450 $ 1,654,643 $ 977,330 $ 1,260,448 $ 2,347,560 RESERVE POLICY $ $ 1,786,611 $ 1,824,942 $ 1,810,089 $ 1,829,329 $ 1,784,881 $ 1,792,137 $ 1,815,868 $ 1,874,667 $ 1,962,686 $ 2,041,324 RESERVE POLICY % OF GENERAL FUND REVENUES 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% TOTAL GENERAL FUND BALANCES LESS POLICY RESERVE $ 897,222 $ 1,862,463 $ 1,700,422 $ 1,900,753 $ 1,607,617 $ 856,314 $ (161,225) $ (897,337) $ (702,238) $ 306,236 ACTUAL BUDGET DRAFT FINAL BUDGET 2009/ / /11 ACTUAL 2010/11 BUDGET 2011/ / / / / /17 SPECIAL REVENUE FUND BALANCE, BEGINNING OF PERIOD $ 3,004,915 $ 3,004,915 $ 3,118,342 $ 3,118,342 $ 2,990,865 $ 2,134,305 $ 928,922 $ 467,620 $ 516,098 $ 1,422,770 SPECIAL REVENUE FUND REVENUE 1,081,761 1,067,134 1,202,957 1,210,551 1,069,469 1,069,469 1,071,069 1,080,969 1,096,169 1,106,269 SPECIAL REVENUE FUND EXPENDITURES (826,500) (460,743) (1,287,349) (1,160,996) (2,475,004) (2,154,468) (1,411,986) (912,106) (69,112) (828,227) SPECIAL REVENUE FUND SURPLUS (DEFICIT) $ 255,261 $ 606,391 $ (84,392) $ 49,555 $ (1,405,535) $ (1,084,998) $ (340,917) $ 168,863 $ 1,027,057 $ 278,042 SPECIAL REVENUE FUND OTHER INCOME/EXPENSE $ (592,965) $ (592,965) $ (196,482) $ (177,018) $ 548,974 $ (120,385) $ (120,385) $ (120,385) $ (120,385) $ (120,385) EBRCS TRNSFR (TO)/FROM CAP INVESTMENT-DESIGNATED UNSRESERVED FUND BAL $ 100,000 $ 100,000 $ 64,000 $ - $ - $ - $ - $ - $ - $ - DRAFT SPECIAL REVENUE FUND BALANCE, END OF PERIOD $ 2,767,211 $ 3,118,342 $ 2,901,467 $ 2,990,879 $ 2,134,305 $ 928,922 $ 467,620 $ 516,098 $ 1,422,770 $ 1,580,428 RESERVE POLICY $ $ 108,176 $ 106,713 $ 120,296 $ 121,055 $ 106,947 $ 106,947 $ 107,107 $ 108,097 $ 109,617 $ 110,627 RESERVE POLICY % OF SPECIAL REVENUE FUND REVENUES 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% TOTAL SPECIAL REVENUE FUND BALANCES LESS POLICY RESERVE $ 2,659,035 $ 3,011,628 $ 2,781,172 $ 2,869,823 $ 2,027,358 $ 821,975 $ 360,513 $ 408,001 $ 1,313,154 $ 1,469,801 09/01/11 Page 1

20 MORAGA-ORINDA FIRE DISTRICT DRAFT GENERAL FUND PROJECTIONS B C D E F G H I J K L M N REVENUE/ EXPENDITURE G/L ROLL-UP DESCRIPTION TREND BUDGET 2009/10 ACTUAL 2009/10 BUDGET 2010/11 ACTUAL 2010/11 DRAFT FINAL BUDGET 2011/ / / / / /17 FUND BALANCE, BEGINNING OF PERIOD TOTAL FUND BALANCE INCLUDING RESERVE, BEGINNING OF PERIOD 3,497,540 3,497,540 3,687,406 3,687,406 3,730,082 3,392,498 2,648,450 1,654, ,330 1,260,448 REVENUE PROPERTY TAX Property Tax 1 See Footnote Appendix (Page 7) 16,547,100 16,647,672 16,552,572 16,701,594 16,368,792 16,462,557 16,544,870 16,710,318 16,960,973 17,300,193 PROPERTY TAX Wilder Dev. Prop Tax 2 MOFD AV =.205 of 1%. Trend = 2.0% , , , ,623 PROPERTY TAX Pine Grove SF Development Prop Tax 2 MOFD AV =.205 of 1%. Trend = 2.0% , , ,878 PROPERTY TAX Pine Grove MF Development Prop Tax 2 MOFD AV =.205 of 1%. Trend = 2.0% ,400 33,046 33,707 PROPERTY TAX Orinda Oaks Development Prop Tax 2 MOFD AV =.205 of 1%. Trend = 2.0% ,280 45,166 PROPERTY TAX Palos Colorados Development Prop Tax 2 MOFD AV =.205 of 1%. Trend = 2.0% , ,805 PROPERTY TAX Rancho Laguna Development Prop Tax 2 MOFD AV =.205 of 1%. Trend = 2.0% , , ,995 INTERGOVERNMENTAL REVENUE Intergovernmental Revenue 1.00% 164, , , , , , , , , ,898 USE OF MONEY & PROPERTY Use of Money & Property 16,866 1,530 3,500 1,727 1,500 1,600 1,600 1,600 1,600 1,600 CHARGE FOR SERVICE Wilder Charge for Services $822 per Unit ,880 32,880 32,880 32,880 CHARGE FOR SERVICE Wilder Premium Charge for Services 5 hours = $ per unit ,000 19,000 19,000 19,000 CHARGE FOR SERVICE Pine Grove SF Charge for Services $822 per Unit ,304 26, CHARGE FOR SERVICE Pine Grove MF Charge for Services $822 per Unit ,576 6,576 0 CHARGE FOR SERVICE Orinda Oaks Charge for Services $822 per Unit ,864 0 CHARGE FOR SERVICE Palos Colarados Charge for Services $822 per Unit ,320 49,320 CHARGE FOR SERVICE Rancho Laguna Charge for Services $822 per Unit , CHARGE FOR SERVICE Charge for Service 0.50% 110,900 84,686 75,550 76,017 79,246 79,642 80,040 80,441 80,843 81,247 MEASURE H-PARAMEDIC 1ST RESPONDER CONTRACT Measure H-Paramedic 1st Responder Contract Set by Contract 184, , , , , , , , , ,367 VEHICLE ACCIDENT COST RECOVERY Vehicle Accident Cost Recovery 0.25% 72,000 7,146 50,000 50,125 50,250 50,376 50,502 50,628 AMBULANCE FEES Ambulance Fees 0.25% 842, ,236 1,035, , , , , , , ,110 OTHER REVENUE-LEASE INCOME 1150 Moraga Way Lease Income OTHER REVENUE-STRIKE TEAM RECOVERY Other Revenue-Strike Team Recovery , OTHER MISC REVENUE Other Misc Revenue , , , , , , , , TOTAL REVENUE $ 17,866,105 $ 18,249,424 $ 18,100,893 $ 18,293,286 $ 17,848,809 $ 17,921,367 $ 18,158,680 $ 18,746,672 $ 19,626,862 $ 20,413,237 EXPENDITURES PERMANENT SALARIES Permanent Salaries 3, 4 See Footnote Appendix (Page 7) (8,740,864) (8,129,858) (8,579,851) (8,282,697) (7,566,706) (7,566,706) (7,566,706) (7,566,706) (7,566,706) (7,566,706) TEMPORARY SALARIES Temporary Salaries See Footnote Appendix (Page 7) (151,100) (152,300) (42,900) (47,255) (185,000) (185,000) (185,000) (185,000) (185,000) (185,000) OVERTIME Overtime See Footnote Appendix (Page 7) (1,652,900) (1,805,841) (1,252,900) (1,508,072) (1,546,517) (1,546,517) (1,546,517) (1,546,517) (1,546,517) (1,546,517) OVERTIME STRIKE TEAM Overtime Strike Team (115,084) PAYROLL TAXES Payroll Taxes 3 See Footnote Appendix (Page 7) (117,734) (143,871) (121,393) (142,868) (123,910) (123,910) (123,910) (123,910) (123,910) (123,910) OTHER BENEFITS & SALARY EXPENSE Other Benefits & Salary Expense 1.0% (19,400) (40,906) (60,719) (65,330) (83,513) (84,348) (85,192) (86,044) (86,904) (87,773) WORKERS COMPENSATION Workers Compensation 3 See Footnote Appendix (Page 7) (990,602) (983,289) (854,707) (841,288) (795,729) (795,729) (795,729) (795,729) (795,729) (795,729) MEDICAL & DENTAL Medical & Dental 0.50% (1,596,735) (1,529,802) (1,767,518) (1,660,694) (1,656,166) (1,664,447) (1,672,769) (1,681,133) (1,689,539) (1,697,986) CCCERA EMPLOYER CONTRIBUTIONS CCCERA Employer Contributions 4 See Footnote Appendix (Page 7) (1,331,735) (1,224,808) (1,505,523) (1,524,009) (2,069,604) (2,477,037) (2,812,345) (2,932,300) (2,691,520) (2,505,407) PROGRAM EXPENSES Program Expenses 1.0% (1,869,079) (1,729,391) (1,765,670) (1,858,558) (1,721,531) (1,668,434) (1,685,118) (1,701,969) (1,718,989) (1,736,179) AMBULANCE ADMIN FEES Ambulance Admin Fees 6.3% of Net Collections (51,350) (54,050) (65,237) (57,420) (59,612) (59,761) (59,910) (60,060) (60,210) (60,361) GASB 45 GASB 45 5 See Footnote Appendix (Page 7) PENSION OBLIGATION BOND INTEREST Pension Obligation Bond Interest From Debt Service Schedule (1,410,314) (1,410,314) (1,367,901) (1,367,901) (1,317,136) (1,257,498) (1,188,203) (1,108,467) (1,017,509) (914,284) BOND PRINCIPAL PAYABLE Bond Principal Payable From Debt Service Schedule (735,000) (735,000) (890,000) (890,000) (1,055,000) (1,230,000) (1,425,000) (1,630,000) (1,855,000) (2,100,000) OTHER INCOME(/EXPENSE) Other Income(/Expense) 1.00% (13,000) (5,044) (3,470) (4,519) (5,968) (6,027) (6,088) (6,149) (6,210) (6,272) DRAFT TOTAL EXPENDITURES $ (18,679,812) $ (18,059,558) $ (18,277,787) $ (18,250,610) $ (18,186,393) $ (18,665,415) $ (19,152,488) $ (19,423,985) $ (19,343,743) $ (19,326,125) ANNUAL SURPLUS (DEFICIT) $ (813,707) $ 189,866 $ (176,895) $ 42,676 $ (337,584) $ (744,048) $ (993,808) $ (677,313) $ 283,119 $ 1,087,112 TOTAL FUND BALANCE INCLUDING RESERVE, END OF PERIOD $ 2,683,833 $ 3,687,406 $ 3,510,511 $ 3,730,082 $ 3,392,498 $ 2,648,450 $ 1,654,643 $ 977,330 $ 1,260,448 $ 2,347,560 09/01/11 Page 2

21 MORAGA-ORINDA FIRE DISTRICT DRAFT SPECIAL REVENUE FUND PROJECTIONS A B C D E F G H I J K L M N O BUDGET 2009/10 ACTUAL 2009/10 BUDGET 2010/11 ACTUAL 2010/11 DRAFT FINAL BUDGET 2011/ / / / / / / / / /21 FUND BALANCE, BEGINNING OF PERIOD $ 3,004,915 $ 3,004,915 $ 3,118,342 $ 3,118,342 $ 2,990,865 $ 2,134,305 $ 928,922 $ 467,620 $ 516,098 $ 1,422,770 $ 1,580,428 $ 1,743,194 $ 1,722,504 $ 1,832,031 REVENUE Fire Flow Taxes 6 888, , , , , , , , , , , , , ,769 $.01 Fire Flow Reserved Funds 7 178, , , , , , , , , , , , , ,800 Use of Money & Property 15,000 2,246 3,000 2,736 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 Intergovernmental Revenue-Federal Grants (FEMA AFG Stations Exhaust System) 135, ,845 0 Impact Fees/ Other TOTAL REVENUE $ 1,081,761 $ 1,067,134 $ 1,202,957 $ 1,210,551 $ 1,069,469 $ 1,069,469 $ 1,071,069 $ 1,080,969 $ 1,096,169 $ 1,106,269 $ 1,110,569 $ 1,114,569 $ 1,118,569 $ 1,119,069 EXPENDITURES Apparatus/Vehicles/Equipment (74,000) (39,899) (822,900) (823,384) (568,454) (42,000) 0 0 (56,885) (815,878) (935,330) (1,122,662) (996,318) (1,020,393) Computer Equipment/ Software (11,000) (9,561) (22,700) (4,099) (15,000) Facilities 8 (630,000) (299,702) (330,049) (175,584) (1,635,000) (1,900,000) (1,400,000) (900,000) Miscellaneous (111,500) (111,581) (111,700) (157,929) (256,550) (212,468) (11,986) (12,106) (12,227) (12,349) (12,473) (12,598) (12,724) (12,851) TOTAL EXPENDITURES $ (826,500) $ (460,743) $ (1,287,349) $ (1,160,996) $ (2,475,004) $ (2,154,468) $ (1,411,986) $ (912,106) $ (69,112) $ (828,227) $ (947,803) $ (1,135,260) $ (1,009,042) $ (1,033,244) Other Financing Sources - Apparatus Lease , Apparatus Lease Principal & Interest Payments (592,965) (592,965) (296,482) (296,482) 0 (120,385) (120,385) (120,385) (120,385) (120,385) Other Income/Expense , , ANNUAL SURPLUS (DEFICIT) $ (337,704) $ 13,426 $ (280,874) $ (127,464) $ (856,560) $ (1,205,383) $ (461,302) $ 48,478 $ 906,672 $ 157,657 $ 162,767 $ (20,690) $ 109,527 $ 85,825 Trnsfr Back to Special Revenue Fund Bal - EBRCS & SCBA Designated Unreserved 100, ,000 64, ENDING FUND BALANCE (INCLUDING DESIGNATED UNRESERVED) $ 2,767,211 $ 3,118,342 $ 2,901,467 $ 2,990,879 $ 2,134,305 $ 928,922 $ 467,620 $ 516,098 $ 1,422,770 $ 1,580,428 $ 1,743,194 $ 1,722,504 $ 1,832,031 $ 1,917,856 DRAFT 09/01/11 Page 3

22 MORAGA-ORINDA FIRE DISTRICT DRAFT SPECIAL REVENUE FUND DETAILED COST PROJECTIONS A B C D E F G H I J K L M N O P Q R DESCRIPTION FACTOR TYPE OF APPARATUS UNIT FIELD#/ INV. # OR STATION # BUDGET 2009/10 ACTUAL 2009/10 BUDGET 2010/11 ACTUAL 2010/11 DRAFT FINAL BUDGET 2011/ / / / / / / / / /21 FUND BALANCE, BEGINNING OF PERIOD $ 3,004,915 $ 3,004,915 $ 3,118,342 $ 3,118,342 $ 2,990,865 $ 2,134,305 $ 928,922 $ 467,620 $ 516,098 $ 1,422,770 $ 1,580,428 $ 1,743,194 $ 1,722,504 $ 1,832,031 REVENUE FIRE FLOW TAXES $50/unit new constr 9 888, , , , , , , , , , , , , ,769 $.01 FIRE FLOW RESERVED FUNDS 178, , , , , , , , , , , , , ,800 USE OF MONEY & PROPERTY 15,000 2,246 3,000 2,736 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 INTERGOVERNMENTAL REVENUE -Federal Grants (FEMA AFG Stations Exhaust System) 135, ,845 WILDER IMPACT FEES $2,000/ Unit PINE GROVE SF IMPACT FEES $2,000/ Unit PINE GROVE MF IMPACT FEES $2,000/ Unit ORINDA OAKS IMPACT FEES $2,000/ Unit PALOS COLORADOS IMPACT FEES $2,000/ Unit RANCHO LAGUNA IMPACT FEES $2,000/ Unit TOTAL REVENUES $ 1,081,761 $ 1,067,134 $ 1,202,957 $ 1,210,551 $ 1,069,469 $ 1,069,469 $ 1,071,069 $ 1,080,969 $ 1,096,169 $ 1,106,269 $ 1,110,569 $ 1,114,569 $ 1,118,569 $ 1,119,069 EXPENDITURES FACILITY EXPENDITURES STATION 41 UPGRADE,SEISMIC RETROFIT, ADA COMPLIANCE, ENVIRON. Actual 41 (50,000) (4,396) (90,000) (9,432) (100,000) (400,000) (400,000) STATION 43 RECONSTRUCTION Actual 43 (350,000) (51,472) (90,000) (10,900) (435,000) (1,000,000) (1,000,000) (500,000) STATION 45 FUNCTIONAL UPGRADE & REMODEL Actual 45 STATION 45 REMOVE UNDERGROUND FUEL TANKS Actual 45 (230,000) (243,834) STATIONS EXHAUST GRANT - INCLUDING 10% SHARE OF PROJECT COSTS Actual (150,049) (155,252) ADMINISTRATION OFFICE Actual (1,200,000) (800,000) TOTAL FACILITIES EXPENDITURES $ (630,000) $ (299,702) $ (330,049) $ (175,584) $ (1,635,000) $ (1,900,000) $ (1,400,000) $ (900,000) $ - $ - $ - $ - $ - $ - LEASED & APPARATUS/FF EQUIP FIXED ASSET EXPENDITURES 500 GPM WESTATESTYPE 3 ENGINE Wildland Engine E342/405 (452,467) 500 GPM WESTATESTYPE 3 ENGINE Wildland Engine E343/406 (452,467) 1500 GPM SPARTAN 3D PUMPER, CUSTOM TYPE 1 Lease Engine E144/414 (548,974) ALL RISK TRAILER/IMPLEMENTATION Spec. Apparatus R342/412 (12,000) (12,917) FORD/WELCHWATER TENDER Lease Wildland Engine WT144/413 PIERCE CONTENDER WILDLAND TYPE 3 ENGINE Wildland Engine 442/E345 (335,000) (355,031) INTER/ROAD RESCUE AMBULANCE Ambulance TBD/420 (115,459) ROAD RESCUE AMBULANCE Lease Ambulance M145/421 (136,857) ROAD RESCUE AMBULANCE Lease Ambulance M141/424 (142,331) ROAD RESCUE AMBULANCE Ambulance M144/422 (118,434) CHIEF OFFICER COMMAND VEHICLE/ 2011 CHEVY TAHOE Staff Vehicle FC4500/436 (54,000) (53,316) FORD EXPEDITION FIRE MARSHAL Staff Vehicle FM4520/431 (42,000) FORD EXPEDITION BC "A" SHIFT Staff Vehicle 437/BC4513 (73,131) CHEVY SUBURBAN BC "C" SHIFT Staff Vehicle 434/BC4514 (75,325) CHEVY SUBURBAN BC "B" SHIFT Staff Vehicle 434/BC4514 (75,325) CHEVY SUBURBAN BC TRAINING Staff Vehicle 435/BC4511 (75,325) 1500 GPM SPARTAN 3D PUMPER, CUSTOM TYPE 1 Lease Engine E143/ GPM SPARTAN 3D PUMPER, CUSTOM TYPE 1 Engine E142/ GPM SPARTAN 3D PUMPER, CUSTOM TYPE 1 Engine E141/414 (697,444) 1500 GPM HI TEC PUMPER, CUSTOM TYPE 1 Engine 408/E142 (725,342) 1500 GPM HI TEC PUMPER, CUSTOM TYPE 1 Engine 409/E145 (754,355) 85' QUINT Quint Q144 (996,318) FORD F250 UTILITY Utility Apparatus UT41/428 (56,885) FORD 4X4 WILDLAND TYPE IV ENGINE Wildland Engine E443/442 HEAVY RESCUE BOAT/OUTBOARD ENGINE Spec. Apparatus RB43 (9,000) (10,147) (19,480) SCBA Fire Fighting Equip. (50,000) (16,699) (330,000) (317,054) SPECIAL BURN UNIT/ TAX ON SHARE OF GRANT Fire Fighting Equip. (24,000) (23,200) ZIMEK Fire Fighting Equip. (23,000) (23,000) HOSE REPLACEMENT (59,900) (51,919) DRAFT APPARATUS/VEHICLES MISC EQUIP FIXED ASSET EXPENDITURES Apparatus Equip TOTAL OF LEASED & APPARATUS/FF EQUIP FIXED ASSET EXPENDITURES $ (74,000) $ (39,899) $ (822,900) $ (823,384) $ (568,454) $ (42,000) $ - $ - $ (56,885) $ (815,878) $ (935,330) $ (1,122,662) $ (996,318) $ (1,020,393) COMPUTER EQUIP & SOFTWARE FIXED ASSET EXPENDITURES GIS & WUI RISK ASSESSMENT PROJECT (11,000) (9,561) NEW PHONE SYSTEM (15,000) 0 (15,000) REPLACEMENT PRINTER FOR MAPS (7,700) (4,099) TOTAL COMPUTER EQUIP & SOFTWARE FIXED ASSET EXPENDITURES $ (11,000) $ (9,561) $ (22,700) $ (4,099) $ (15,000) $ - $ - $ - $ - $ - $ - $ - $ - $ - MISCELLANEOUS SPECIAL REVENUE EXPENDITURES (11,500) (11,581) (11,700) (11,718) (11,750) (11,868) (11,986) (12,106) (12,227) (12,349) (12,473) (12,598) (12,724) (12,851) TOTAL MISCELLANEOUS EXPENDITURES $ (11,500) $ (11,581) $ (11,700) $ (11,718) $ (11,750) $ (11,868) $ (11,986) $ (12,106) $ (12,227) $ (12,349) $ (12,473) $ (12,598) $ (12,724) $ (12,851) EBRCS (100,000) (100,000) (100,000) (146,224) (244,800) (200,600) 0 TOTAL FACILITIES, APPARATUS & MISCELLANEOUS EXPENDITURES $ (826,500) $ (460,743) $ (1,287,349) $ (1,161,009) $ (2,475,004) $ (2,154,468) $ (1,411,986) $ (912,106) $ (69,112) $ (828,227) $ (947,803) $ (1,135,260) $ (1,009,042) $ (1,033,244) OTHER FINANCING SOURCES - APPARATUS LEASE , APPARATUS LEASE PRINCIPAL & INTEREST PAYMENTS (592,965) (592,965) (296,482) (296,482) (120,385) (120,385) (120,385) (120,385) (120,385) OTHER INCOME/ EXPENSE , , ANNUAL SURPLUS (DEFICIT) $ (337,704) $ 13,426 $ (280,874) $ (127,477) $ (856,560) $ (1,205,383) $ (461,302) $ 48,478 $ 906,672 $ 157,657 $ 162,767 $ (20,690) $ 109,527 $ 85,825 TRNSFR BACK TO SPEC REVENUE FUND BAL - EBRCS & SCBA DESIGNATED UNRESERVED 100, ,000 64, FUND BALANCE, (INCLUDING DESIGNATED UNRESERVED), END OF PERIOD $ 2,767,211 $ 3,118,342 $ 2,901,467 $ 2,990,865 $ 2,134,305 $ 928,922 $ 467,620 $ 516,098 $ 1,422,770 $ 1,580,428 $ 1,743,194 $ 1,722,504 $ 1,832,031 $ 1,917,856 09/01/11 Page 4

23 MORAGA-ORINDA FIRE DISTRICT CAPITAL REPLACEMENT BUDGETING SCHEDULE - BASED ON ASSET LIFE A B C D E F G H I J K L M N O P 2011/12 Replacement Expense Plus Shortfall Catch-Up 6 Inventory Unit Purchase Year/Year of Normalized Year % Inflation Asset Life Projected Replacement Projected Annual Replacement Set Aside Cost Surplus / (Shortfall) To Asset Type of Asset # Field # Construction Cost 1 Normalized 2 Adjustment Status (in years) Year Replacement Cost 3 ing 4 To Date Date GPM SPARTAN 3D PUMPER, CUSTOM TYPE 1 Engine 414 E , % , , (548,974.00) 548, NEW PHONE SYSTEM Equipment RB , % , , (15,000.00) 15, HEAVY RESCUE BOAT Special Apparatus RB , % , , (19,480.00) 19, FORD EXPEDITION FIRE MARSHAL Staff Vehicle 431 FM , % , , (37,800.00) 42, FORD F250 UTILITY Utility Apparatus 428 UT , % , , (41,715.74) 14, FORD ROAD RESCUE AMBULANCE Ambulance 422 M , % Remount , , (76,136.05) 23, GPM SPARTAN 3D PUMPER, CUSTOM TYPE 1 Engine 410 E , % , , (523,082.88) 139, GPM HI TECH PUMPER, CUSTOM TYPE 1 Engine* 408 E , % , , (496,286.36) 120, BRAUN FORD E450 NORTH STAR AMBULANCE Ambulance 421 M , % Remount , , (45,618.97) 22, FORD EXPEDITION/ BC "A" SHIFT Staff Vehicle 437 BC , % , , (29,252.49) 12, BRAUN FORD E450 NORTH STAR AMBULANCE Ambulance 424 M , % Remount , , (42,699.35) 20, CHEVY SUBURBAN/ BC "C" SHIFT Staff Vehicle 433 BC , % , , (22,597.55) 10, CHEVY SUBURBAN/ BC "B" SHIFT Staff Vehicle 435 BC , % , , (22,597.55) 10, GPM HI TECH PUMPER, CUSTOM TYPE 1 Engine* 409 E , % , , (490,330.92) 107, CHEVY SUBURBAN/ B/C TRAINING Staff Vehicle 434 BC , % , , (22,597.55) 10, ' QUINT Quint Q , % , , (576,815.84) 124, GPM WESTATES TYPE 3 ENGINE* Wildland Engine 405 E , % , , (226,233.73) 50, GPM WESTATES TYPE 3 ENGINE* Wildland Engine 406 E , % , , (226,233.73) 50, INTER/ROAD RESCUE AMBULANCE Ambulance 420 R , % Spec Veh , , (65,976.60) 12, CHEVY TAHOE FIRE CHIEF COMMAND VEHICLE Staff Vehicle 436 FC , % , , (6,207.91) 6, PIERCE TYPE 3 WILDLAND ENGINE Wildland Engine 417 E , % , , (90,244.58) 35, PIERCE CONTENDER 4X4 WILDLAND TYPE 3 ENGINE Wildland Engine 442 E , % , , (33,538.52) 35, PIERCE 1500 GPM ARROW XT PUMPER Engine 441 E , % ,236, , (176,575.34) 68, PIERCE TYPE 1 WATER TENDER Wildland Engine 413 WT , % , , (67,442.93) 36, TOTAL APPARATUS/ VEHICLES/ EQUIPMENT TO BE REPLACED $8,925, $496, $0.00 ($3,903,438.58) $1,540, ADMINISTRATION Office Building 46 NA Unknown $2,000, STATION 41 REMODEL Fire Station 41 NA 900, Unknown 900, STATION 42 Fire Station 42 NA ,992, % 30 Unknown STATION 43 SEISMIC RETROFIT Fire Station 43 NA , , STATION 43 RECONSTRUCTION Fire Station 43 NA 2,900, % 30 Unknown 2,900, STATION 44 Fire Station 44 NA ,690, % 30 Unknown STATION 45 Fire Station 45 NA , % 30 Unknown TOTAL FACILITIES 3,835, TOTAL APPARATUS/ VEHICLES/ EQUIPMENT AND FACILITIES $12,760, $496, $0.00 ($3,903,438.58) $1,540, Normalized Cost - what it would cost to replace the vehicle on a cash basis in either 2008, 2009 or Year Normalized - see normalized cost. All apparatus/equipment was normalized to 2008 if it was purchased in that year and 2009 or 2010 if the replacement date will be in future years. The replacement cost of apparatus/equipment is calculated using an annual inflation factor of 3.0% or 4% since the purchase year. 3. Projected Replacement Cost - what it will cost to purchase the apparatus in the projected year of replacement using an inflationary factor or 3.0% or 4%. 4. Annual Replacement ing - what should have been reserved on an annual basis starting in the original year of purchase until the planned replacement year so that the vehicle could be purchased on a cash basis. The replacement cost takes into account an inflation factor of 3.0% or 4%. 5. Surplus/ (Shortfall) to Date - the total (normalized) amount that should have been put aside on annual basis since the original purchase date minus any set aside costs to date /12 Replacement Expense Plus Shortfall Catch-Up - annual replacement expense plus shortfall amount divided by the number of years left until replacement DRAFT 09/01/11 Page 5

24 Draft Long Range Financial Forecast Footnote Appendix 1. Property Tax Trend: 0.0% for 2012/13, 0.5% 2013/14, 1.0% for 2014/15, 1.5% for 2015/16, 2.0% for 2016/17 2. Property Tax Estimate and Fee Assumptions: DEVELOPMENT NAME TOTAL UNITS ASSUMPTIONS Wilder 245 Assumes Wilder starts delivering houses that come on tax rolls in 2013/14, sell for $3,000,000 and are completed at a rate of 16 in 2013/14, 24 in 2014/15, then 40 per year with the remaining 5 in 2019/20 Pine Grove SF 65 Assumes Pine Grove SF starts delivering houses that come on tax rolls in 2014/15, sell for $1,000,000 & are completed at a rate of 32 per year. Pine Grove MF 8 buildings - 16 units Assumes Pine Grove MF starts delivering houses that come on tax rolls in 2014/15, sell for $1,000,000 & are completed at a rate of 4 per year. Orinda Oaks 12 Assumes Orinda Oaks starts delivering houses that come on tax rolls in 2015/16, sell for $1,800,000 & are completed in one year. Palos Colorados 123 Assumes Palos Colorados starts delivering houses that come on tax rolls in 2015/16, sell for $1,750,000 & are completed at a rate of 60 per year. Rancho Laguna 35 Assumes Rancho Laguna starts delivering houses that come on tax rolls in 2014/15, sell for $1,750,000 & are completed in one year. 3. There are no pay increases built into the Forecast. Compensation projections are intended only for planning purposes and are not to imply a promise or guarantee of future negotiated remuneration. Actual compensation may be higher or lower. 4. The CCCERA employer rate contribution increase is based on the information contained in a letter dated 08/12/11 from The Segal Company to CCCERA. The Segal Company prepared average five-year estimated projections of employer contribution rate changes based on its December 31, 2010 valuation and the funds asset gains and losses due to: (1) deferred gains and losses from the actuarial asset smoothing methodology; (2) losses due to investment income not earned on the difference between the Actuarial Value of Assets (AVA) and Market Value of Assets (MVA); and (3) contribution gains and losses which occur from delaying the implementation of new rates until 18 months after the actuarial valuation date. The average rate changes were then applied to all the employer cost groups including the Moraga-Orinda Fire District using the group s assets and liabilities relative to their respective payrolls. 5. GASB Accounting Standard 45 requires an employer to accrue the costs of other post employment benefits, (OPEB), which includes healthcare and other non-pension benefits over the career of an employee and to disclose the amount of any unfunded liability. As mandated by GASB 45 these amounts need to be determined through actuarial valuations. GASB 45 does NOT mandate funding of the OPEB benefits. However, for employers who choose to fully fund their OPEB liabilities, the annual expense is called the Annual Required Contribution, (ARC). ARC as determined in accordance with the requirements of GASB 45 is 1/20 th or 1/30th of the UAAL (Unfunded Actuarial Accrued Liability) plus the Normal Cost or Actuarial Present Value of Future Costs that needs to be contributed now to ensure adequate levels of funding in the future. Consistent with GASB 45 the District s first actuarial valuation was completed in June 2006 and a subsequent valuation was done in June 2009 by Bartel & Associates. This valuation determined that the unfunded liability as of 06/30/11 will be $26,342, Fire Flow Tax revenue is based upon $.06 in both Moraga and Orinda Service Zones. 7. $.01 Fire Flow Tax Reserved Funds are for necessary Station 43 Remodel, Station 41 ADA compliance, mitigation of gender and environmental issues. 8. Facility Costs are for Stations 41 functional remodel, 43 Reconstruction and new Administration Building. 9. Number of new units for Fire Flow Tax increase assumption: 2013/ / / / / / / /21 5 DRAFT 09/01/11 Page 6

25 ATTACHMENT 2