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HomeMy WebLinkAboutMINUTES - 08021994 - H.7 i .. H . 7 t:..... o -Contra TO: BOARD OF SUPERVISORS Costa Ott FROM: PHIL BATCHELOR �T� County sra cd'uK`� County Administrator DATE: August 2, 1994 SUBJECT: ADOPTION OF 1994-1995 FINAL BUDGETS FOR COUNTY SPECIAL DISTRICTS, FIRE DISTRICTS AND SERVICE AREAS Specific Request(s) or Recommendation(s) & Background & Justification RECOMMENDATIONS: 1 . OPEN HEARING on the adoption of budgets for County Special Districts, Fire Districts and Service Areas for 1994-1995 and RECEIVE public testimony on the 1994-1995 District Budgets . 2 . APPROVE the line item adjustments to the Proposed 1994-1995 County Special District, Fire District and Service Area Budgets (see Attachment A) which combine the budgets of each of the fire districts affected by the fire district consolidation into a single Contra Costa County Fire District budget. 3 . ADOPT the County Special District, Fire District and Service Area Budgets for the 1994-1995 Fiscal Year as adjusted by line item adjustments in Attachment A. 4 . AUTHORIZE the County Administrator and Auditor-Controller to make technical adjustments to the 1994-1995 County Special District, Fire District and Service Area Budgets when actual fiscal year 1993-1994 year-end figures are known; including changes in reserves, designations, fund balance, revenues and appropriations . 5 . DIRECT the County Administrator to report back to the Board with a plan to make further adjustments in any district or service area budgets to deal with the impact of any adverse State action that may affect these budgets . Continued on Attachment: X YES Signature: Recommendation of County Administrator Recommendation of Board Committee Approve Other �---� Signature(s) : Action of Board on: Approved as Recommende Other Vote of Supervisors : I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN -Unanimous (Absent ) AND ENTERED ON THE MINUTES OF THE Ayes : Noes : ) BOARD OF SUPER ISORS ON DATE SHOWN. Contact: T. McGraw (646-4855) Attested: y cc: County Administrator Phi Batchelor, Clerk of Auditor-Controller the Board of Supervisors County Counsel and County Administrator LAFCO County and Indep. Fire Dists . By: , DEPUTY United ,Professional Firefighters Local 1230 Dale Robbins, Teamsters Local 315 P. 0. Box 3010, Martinez, CA 94553 REASONS FOR RECOMMENDATION/BACKGROUND: On June 28, 1994 the Board of Supervisors adopted the proposed budgets of the County Special Districts, Fire Districts and Service Areas for fiscal year 1994-1995 and scheduled 2': 00 p.m. , August 2, 1994 as the time for hearing on the final budget. These budgets for 1994-1995 are recommended for adoption as submitted in June with the , exception of necessary line item changes related to consolidation of certain County fire districts . Property Tax Shifts For the third fiscal year, County Special Districts are facing additional property tax shifts required by the State to local schools that have been increased as a result of the adoption of the State budget which retroactively increased the Education Revenue Augmentation Fund (ERAF) property tax shift. These increases, the amount of which are not fully calculated, will negatively affect both fund balances and property tax revenues in 1994-1995 . The proposed fire district budgets were adopted in June at a level to support the current operational costs of the districts . The proposed budgets did not provide for capital, reserves or increases in salary and benefits . Property tax revenues were estimated at the fiscal year 1993-1994 level and, thus, can be expected to increase modestly in 1994-1995 . However, this growth will be partly offset by further, property tax shifts to local schools under State law. When the actual impact is known. and calculated, any additional revenue and final fund balances can then be designated for capital and reserves . We expect that this information will be available in late September and will be reported to the Board of Supervisors . Significant Special District Changes in 1994-1995 The Oakley, Pinole, Riverview and West County Fire Districts were annexed to the Contra Costa County Fire District effective July 1, 1994 . The Moraga and Orinda Fire Districts were not included in the annexation. However, Orinda Fire will be added to the. consolidated district if approved by the voters of the Orinda District in November. The consolidation results in the creation of a combined budget unit of approximately $43 . 8 million providing funding for the previously separated County districts . (See Attachment A. ) Merit System Costs Although the combined budget for the new district is $43 . 8 million, it does not reflect the full costs of all merit system districts since Moraga and Orinda were not included. Total costs and estimated revenues for merit system districts are shown below. District Operating Cost Contra Costa County $43,809,200 Oakley (non-merit) 490,050 Pinole (non-merit) - 230, 100 Moraga 3,008, 640 Orinda 3,817 ,950 Total Merit System Costs $49,915,640 Actual revenues and fund balances will not be known until next month. However, preliminary estimates indicate that the total revenue for the merit system districts (exclusive of Oakley and Pinole) will be approximately $55 . 4 million, which will leave an unallocated balance of $5 . 5 million. The projected $5 .5 million of available revenue will be needed to offset the impact of an estimated $1 million property tax loss due to State actions affecting ERAF. The remaining revenue will be available for capital expenditures, costs of salary and benefits resulting from labor negotiations and establishing a prudent reserve during these times of fiscal uncertainty. ATTACHMENT A TO ITEM H. 7 BOARD ORDER TO BE PROVIDED PRIOR TO BOARD MEETING 1 Attachment A Page : 001 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES OAKLEY FIRE DISTRICT DISTRICT ORG: 7017 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ 1011 Permanent Salaries 142, 000 -142 , 000 1013 Temporary Salaries 105, 000 -105, 000 1014 Permanent Overtime 500 -500 1019 Comp & SDI Recoveries 100 -100 1042 FICA/Medicare 17, 900 -17, 900 1044 Retirement Expense 900 -900 1060 Employee Group Insurance 900 -900 1063 Unemployment Insurance 230 -230 1070 Workers Compensation Ins 16, 540 -16, 540 ---- ------------------------ ------------ ------------- ------------ 1000 SALARIES AND BENEFITS 284 , 070 -284 , 070 2100 Office Expense 1, 000 -1, 000 2102 Books-Periodicals-Subscr 400 -400 2110 Communications 64, 730 -64 , 730 2120 Utilities 6, 100 -6 , 100 2130 Small Tools and Instrume 400 -400 21.31 Minor Equipmenet 700 -700 2140 Medical & Lab Supplies 3 , 000 -3 , 000 2150 Food 500 -500 2160 Clothing & Personal Supp 14 , 000 -14 , 000 2170 Household Expense 1, 300 -1, 300 2190 Publications & Legal Not 100 -100 2200 Memberships 3 , 500 -3 , 500 2250 Rents and Leases-Equipme 390 -390 2270 Maintenance - Equipment 4, 300 -4 , 300 2271 Central Garage Repairs 13 , 000 -13 , 000 2272 Central Garage Gasoline/ 7, 000 -7, 000 2273 Central Garage Tires 1, 800 -1, 800 2275 Rprs - Accidents/Vandali 500 -500 2276 Mntn Radio-Electronic Eq 7, 000 -7, 000 2281 Maintenance of Buildings 4, 000 -4 , 000 2282 Grounds Maintenance 900 -900 2301 Auto Mileage Employees 200 -200 2303 Other Travel Employees 700 -700 2310 Professional/Speclzd Ser 50, 000 -50, 000 2315 Data Processing Services 200 -200 2316 Data Processing Supplies 100 -100 Page : 002 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES OAKLEY FIRE DISTRICT DISTRICT ORG: 7017 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ 2360 Insurance 1, 700 -1, 700 2474 Fire Fighting Supplies 14 , 000 -14 , 000 2476 Recreation 200 -200 2477 Ed Supplies and Courses 2 , 400 -2 , 400 2479 Other Special Department 400 -400 2490 Misc Services & Supplies 1, 000 -1, 000 ---- ------------------------ ------------ ------------- ------------ 2000 SERVICES AND SUPPLIES 205, 520 -205, 520 3530 Taxes & Assessments 460 -460 ---- ------------------------- ------------ ------------ ------------ 3000 OTHER CHARGES 460 -460 ---- ------------------------- ------------ ------------ ------------ TOTAL EXPENDITURES 490, 050 -490, 050 8981 Fund Balance Available 40, 050 -40 , 050 9029 Total Current Prop Taxes 400, 000 -400, 000 9591 RDA NonProp-Tax Pass Thr 50 , 000 -50, 000 ---- ------------------------- ------------ ------------ ------------ TOTAL REVENUES 490, 050 -490, 050 Page : 001 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES PINOLE FIRE DISTRICT DISTRICT ORG: 7019 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ ---- ------------------------ ------------ ------------- ------------ 2100 Office Expense 100 -100 2160 Clothing & Personal Supp 100 -100 2200 Memberships 50 -50 2270 Maintenance - Equipment 5, 000 -5, 000 2303 Other Travel Employees 500 -500 2310 Professional/Speclzd Ser 220, 000 -220, 000 2315 Data Processing Services 1, 200 -1, 200 2360 Insurance 650 -650 2479 Other Special Department 2, 500 -2, 500 ---- ------------------------ ------------ ------------- ------- ----- 2000 SERVICES AND SUPPLIES 230 , 100 -230 , 100 ---- ------------------------- ------------ ------------ ------------ ---- ------------------------- ------------ ------------ ------------ TOTAL EXPENDITURES 230, 100 -230, 100 8981 Fund Balance Available 50 , 000 -50 , 000 9029 Total Current Prop Taxes 180, 100 -180 , 100 ---- ------------------------- ------------ ------------ ------------ TOTAL REVENUES 230, 100 -230, 100 Page : 001 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES CONTRA COSTA COUNTY FIRE DISTRICT DISTRICT ORG: 7100 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- --------_--- 1011 Permanent Salaries 15, 497, 000 -15, 497, 000 1013 Temporary Salaries 375, 000 -375, 000 1014 Permanent Overtime 2 , 035, 000 -2 ,035, 000 1015 Deferred Comp Cty Contri 6, 240 -6, 240 1042 FICA/Medicare 65, 000 -65, 000 1044 Retirement Expense 3 , 338, 000 -3 , 338, 000 1060 Employee Group Insurance 1, 087, 000 -1, 087, 000 1061 Retiree Health Insurance 591, 000 -591, 000 1063 Unemployment Insurance 5, 000 -5, 000 1070 Workers Compensation Ins 1, 611, 000 -1, 611, 000 ---- ------------------------ ------------ ------------- ------------ 1000 SALARIES AND BENEFITS 24 , 610, 240 -24 , 610 , 240 2100 Office Expense 75, 000 -75, 000 2102 Books-Periodicals-Subscr 23 , 000 -23 , 000 2110 Communications 190 , 000 -190, 000 2111 Telephone Exchange Servi 1, 580 -1, 580 2120 Utilities 203 , 000 -203 , 000 2130 Small Tools and Instrume 10, 000 -10 , 000 2131 Minor Equipmenet 240, 000 -240, 000 2140 Medical & Lab Supplies 42, 000 -42 , 000 2150 Food 9, 200 -9, 200 2160 Clothing & Personal Supp 243 , 000 -243 , 000 2170 Household Expense 140, 000 -140, 000 2190 Publications & Legal Not 200 -200 2200 Memberships 2, 700 -2, 700 2250 Rents and Leases-Equipme 15, 000 -15, 000 2251 Computer Software Cost 9, 000 -9, 000 2260 Rents & Leases - Propert 6, 820 -6 , 820 2270 Maintenance - Equipment 196 , 000 -196, 000 2271 Central Garage Repairs 455, 000 -455, 000 2272 Central Garage Gasoline/ 105, 000 -105, 000 2273 Central Garage Tires 35, 000 -35, 000 2276 Mntn Radio-Electronic Eq 100, 000 -100, 000 2281 Maintenance of Buildings 223 , 000 -223 , 000 2282 Grounds Maintenance 29, 000 -29, 000 2301 Auto Mileage Employees 1, 200 -1, 200 2303 Other Travel Employees 48, 000 -48, 000 Page : 002 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES CONTRA COSTA COUNTY FIRE DISTRICT DISTRICT ORG: 7100 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ 2310 Professional/Speclzd Ser 1, 423 , 000 -1, 423 , 000 2315 Data Processing Services 21, 700 -21, 700 2316 Data Processing Supplies 100 -100 2324 Microfilm Services-Gen 100 -100 2360 Insurance 3 , 000 -3 , 000 2474 Fire Fighting Supplies 158, 000 -158, 000 2477 Ed Supplies and Courses 20 , 000 -20, 000 2479 Other Special Department 20, 000 -20, 000 2490 Misc Services & Supplies 7, 500 -7, 500 ---- ------------------------ ------------ ------------- ------------ 2000 SERVICES AND SUPPLIES 4 , 056 , 100 -4, 056, 100 3530 Taxes & Assessments 3 , 000 -3 , 000 3550 Judgements & Damages 276, 050 -276, 050 ---- ------------------------- ------------ ------------ ------------ 3000 OTHER CHARGES 279, 050 -279, 050 ---- ------------------------- ------------ ------------ ------------ TOTAL EXPENDITURES 28, 945, 390 -28, 945, 390 8981 Fund Balance Available 4, 000 , 000 -4, 000, 000 9029 Total Current Prop Taxes 23 , 974, 390 -23, 974 , 390 9591 RDA NonProp-Tax Pass Thr 115, 000 -115, 000 9740 Fire Protection 706, 000 -706, 000 9891 Weed Abatement Charges 150, 000 -150, 000 ---- ------------------------- ------------ ------------ ------------ TOTAL REVENUES 28 , 945, 390 -28 , 945, 390 Page : 001 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES RIVERVIEW FIRE DISTRICT DISTRICT ORG: 7200 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ 1011 Permanent Salaries 5, 962 , 000 -5, 962 , 000 1013 Temporary Salaries 65, 000 -65, 000 1014 Permanent Overtime 750, 000 -750 , 000 1015 Deferred Comp Cty Contri 4 , 320 -4 , 320 1042 FICA/Medicare 56, 000 -56, 000 1044 Retirement Expense 1, 280, 000 -1, 280, 000 1060 Employee Group Insurance 388 , 000 -388 , 000 1061 Retiree Health Insurance 135, 000 -135, 000 1070 Workers Compensation Ins 610, 000 -610 , 000 ----- ------------------------ ------------ ------------- ------------ 1000 SALARIES AND BENEFITS 9, 250, 320 -9, 250, 320 2100 Office Expense 42 , 000 -42, 000 2102 Books-Periodicals-Subscr 14 , 500 -14, 500 2110 Communications 537, 000 -537, 000 2111 Telephone Exchange Servi 1, 700 -1, 700 2120 Utilities 67, 400 -67, 400 2130 Small Tools and Instrume 14 , 280 -14 , 280 2131 Minor Equipmenet 119, 000 -119, 000 2140 Medical & Lab Supplies 26, 700 -26, 700 2150 Food 4 , 930 -4 , 930 2160 Clothing & Personal Supp 90, 000 -90, 000 2170 Household Expense 70, 000 -70, 000 2190 Publications & Legal Not 200 -200 2200 Memberships 2 , 700 -2, 700 2250 Rents and Leases-Equipme 12 , 500 -12 , 500 2251 Computer Software Cost 3, 250 -3, 250 2270 Maintenance - Equipment 46, 500 -46, 500 2271 Central Garage Repairs 231, 000 -231, 000 2272 Central Garage Gasoline/ 42, 000 -42, 000 2273 Central Garage Tires 10, 000 -10 , 000 2276 Mntn Radio-Electronic Eq 13 , 500 -13 , 500 2281 Maintenance of Buildings 104, 000 -104, 000 2282 Grounds Maintenance 21, 000 -21, 000 2301 Auto Mileage Employees 1, 000 -1, 000 2303 Other Travel Employees 37, 400 -37, 400 2310 Professional/Speclzd Ser 539, 000 -539, 000 2314 Contracted Temporary Hel 10, 000 -10, 000 Page : 002 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES RIVERVIEW FIRE DISTRICT DISTRICT ORG: 7200 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ 2315 Data Processing Services 9, 050 -9, 050 2360 Insurance 1, 050 -1, 050 2474 Fire Fighting Supplies 58, 000 -58 , 000 2476 Recreation 350 -350 2477 Ed Supplies and Courses 17, 000 -17, 000 2479 Other Special Department 5 , 200 -5, 200 2490 Misc Services & Supplies 7, 500 -7, 500 ---- --------------------'---- ------------ ------------- ------------ 2000 SERVICES AND SUPPLIES 2 , 159, 710 -2 , 159, 710 3530 Taxes & Assessments 1, 000 -1, 000 3550 Judgements & Damages 104, 000 -104, 000 ---- ------------------------- ------------ ------------ ------------ 3000 OTHER CHARGES 105, 000 -105, 000 ---- ------------------------- ------------ ------------ ------------ TOTAL EXPENDITURES 11, 515, 030 -11, 515, 030 8981 Fund Balance Available 1, 700, 000 -1, 700, 000 9029 Total Current Prop Taxes 9, 110, 030 -9, 110, 030 9591 RDA NonProp-Tax Pass' Thr 530, 000 -530,000 9891 Weed Abatement Charges 102, 000 -102 , 000 9975 Misc Non-Taxable Revenue 73, 000 -73 , 000 ---- ------------------------- ------------ ------------ ------------ TOTAL REVENUES 11, 515, 030 -11, 515, 030 Page : 001 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES WEST COUNTY FIRE DISTRICT DISTRICT ORG: 7260 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ 1011 Permanent Salaries 1, 327, 000 -1, 327, 000 1013 Temporary Salaries 3 , 000 -3 , 000 1014 Permanent Overtime 150 , 000 -150, 000 1015 Deferred Comp Cty Contri 960 -960 1042 FICA/Medicare 6 , 000 -6, 000 1044 Retirement Expense 286, 000 -286 , 000 1060 Employee Group Insurance 103 , 000 -103 , 000 1061 Retiree Health Insurance 102 , 000 -102 , 000 1070 Workers Compensation Ins 125, 000 -125, 000 ---- ------------------------ ------------ ------------- ------------ 1000 SALARIES AND BENEFITS 2, 102 , 960 -2, 102 , 960 2100 Office Expense 4 , 000 -4 , 000 2102 Books-Periodicals-Subscr 2 , 000 -2, 000 2110 Communications 6 , 500 -6, 500 2120 Utilities 12 , 000 -12 , 000 2130 Small Tools and Instrume 1, 000 -1, 000 2131 Minor Equipmenet 24 , 000 -24, 000 2140 Medical & Lab Supplies 4 , 000 -4, 000 2150 Food 500 -500 2160 Clothing & Personal Supp 18 , 000 -18, 000 2170 Household Expense 12, 500 -12, 500 2190 Publications & Legal Not 100 -100 2200 Memberships 100 -100 2250 Rents and Leases-Equipme 200 -200 2251 Computer Software Cost 600 -600 2270 Maintenance - Equipment 7, 000 -7, 000 2271 Central Garage Repairs 40, 000 -40, 000 2272 Central Garage Gasoline/ 8, 000 -8, 000 2273 Central Garage Tires 3 , 000 -3 , 000 2276 Mntn Radio-Electronic Eq 3 , 000 -3 , 000 2281 Maintenance of Buildings 11, 000 -11, 000 2282 Grounds Maintenance 2 , 000 -2 , 000 2301 Auto Mileage Employees 100 -100 2303 Other Travel Employees 1, 000 -1, 000 2310 Professional/Speclzd Ser 304 , 000 -304, 000 2315 Data Processing Services 500 -500 2316 Data Processing Supplies 100 -100 Page : 002 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES WEST COUNTY FIRE DISTRICT DISTRICT ORG: 7260 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ -------- ----- ------------ 2360 Insurance 270 -270 2474 Fire Fighting Supplies 15, 000 -15 , 000 2477 Ed Supplies and Courses 3 , 300 -3 , 300 2479 Other Special Department 15, 000 -15, 000 2490 Misc Services & Supplies 1, 200 -1, 200 ---- ------------------------ ------------ ------------- ------------ 2000 SERVICES AND SUPPLIES 499, 970 -499, 970 3530 Taxes & Assessments 1, 000 -1, 000 3550 Judgements & Damages 24 , 700 -24, 700 ---- ------------------------- ------------ ------------ ------- ----- 3000 OTHER CHARGES 25, 700 -25, 700 ---- ------------------------- ------------ ------------ ------------ TOTAL EXPENDITURES 2, 628, 630 -2 , 628 , 630 8981 Fund Balance Available 75, 000 -75, 000 9029 Total Current Prop Taxes 2, 453 , 630 -2, 453 , 630 9891 Weed Abatement Charges 100 , 000 -100, 000 ---- ------------------------- ------------ ------------ ------------ TOTAL REVENUES 2 , 628, 630 -2 , 628 , 630 Page : 001 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES CONTRA COSTA COUNTY FIRE• DISTRICT (CONSOLIDATED) DISTRICT ORG: 7199 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ 1011 Permanent Salaries 22 , 928, 000 22 , 928 , 000 1013 Temporary Salaries 548 , 000 548 , 000 1014 Permanent Overtime 2, 935, 500 2, 935, 500 1015 Deferred Comp Cty Contri 11, 520 11, 520 1019 Comp & SDI Recoveries 100 100 1042 FICA/Medicare 144 , 900 144 , 900 1044 Retirement Expense 4 , 904 , 900 4 , 904 , 900 1060 Employee Group Insurance 1, 578 , 900 1, 578 , 900 1061 Retiree Health Insurance 828 , 000 828, 000 1063 Unemployment Insurance 5, 230 5, 230 1070 Workers Compensation Ins 2 , 362, 540 2 , 362, 540 ---- ------------------------ ------------ ------------- ------------ 1000 SALARIES AND BENEFITS 36, 247, 590 36, 247, 590 2100 Office Expense 122 , 100 122, 100 2102 Books-Periodicals-Subscr 39, 900 39, 900 2110 Communications 798, 230 798 , 230 2111 Telephone Exchange Servi 3 , 280 3 , 280 2120 Utilities 288, 500 288, 500 2130 Small Tools and Instrume 25, 680 25, 680 2131 Minor Equipmenet 383, 700 383 , 700 2140 Medical & Lab Supplies 75, 700 75, 700 2150 Food 15, 130 15, 130 2160 Clothing & Personal Supp 365, 100 365, 100 2170 Household Expense 223 , 800 223 , 800 2190 Publications & Legal Not 600 600 2200 Memberships 9, 050 9, 050 2250 Rents and Leases-Equipme 28, 090 28, 090 2251 Computer Software Cost 12, 850 12 , 850 2260 Rents & Leases - Propert 6, 820 6, 820 2270 Maintenance - Equipment 258, 800 258, 800 2271 Central Garage Repairs 739, 000 739, 000 2272 Central Garage Gasoline/ 162, 000 162, 000 2273 Central Garage Tires 49, 800 49, 800 2275 Rprs - Accidents/Vandali 500 500 2276 Mntn Radio-Electronic Eq 123 , 500 123 , 500 2281 Maintenance of Buildings 342 , 000 342, 000 2282 Grounds Maintenance 52, 900 52, 900 t Page : 002 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES CONTRA COSTA COUNTY FIRE DISTRICT (CONSOLIDATED) DISTRICT ORG: 7199 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ---- - ----------------------- -=---------- ------------- ------------ 2301 Auto Mileage Employees 2 , 500 2 , 500 2303 Other Travel Employees 87, 600 87, 600 2310 Professional/Speclzd Ser 2 , 536 , 000 2 , 536, 000 2314 Contracted Temporary Hel 10 , 000 10 , 000 2315 Data Processing Services 32 , 650 32 , 650 2316 Data Processing Supplies 300 300 2324 Microfilm Services-Gen 100 100 2360 Insurance 6, 670 6 , 670 2474 Fire Fighting Supplies 245, 000 245, 000 2476 Recreation 550 550 2477 Ed Supplies and Courses 42, 700 42 , 700 2479 Other Special Department 43 , 100 43 , 100 2490 Misc Services & Supplies 17, 200 17, 200 ---- ------------------------ ------------ ------------- ------------ 2000 SERVICES AND SUPPLIES 7, 151, 400 7, 151, 400 3530 Taxes & Assessments 5, 460 5, 460 3550 Judgements & Damages 404 , 750 404, 750 ---- ------------------------- ------------ ------------ ------------ 3000 OTHER CHARGES 410, 210 410, 210 ---- ------------------------- ------------ ------------ ------------ TOTAL EXPENDITURES 43 , 809, 200 43 , 809, 200 8981 Fund Balance Available 5, 865, 050 5, 865, 050 9029 Total Current Prop Taxes 36, 118, 150 36, 118 , 150 9591 RDA NonProp-Tax Pass Thr 695, 000 695, 000 9740 Fire Protection 706 , 000 706, 000 9891 Weed Abatement Charges 352, 000 352, 000 9975 Misc Non-Taxable Revenue 73 , 000 731000 ---- ------------------------- ------------ ------------ ------------ TOTAL REVENUES 43 , 809, 200 43 , 809, 200 l Page : 001 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES RIVERVIEW FIRE DISTRICT - PREVENTION FEES DISTRICT ORG: 7034 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ 1011 Permanent Salaries 181, 000 -181, 000 1014 Permanent Overtime 6, 000 -6, 000 1042 FICA/Medicare 1, 000 -1, 000 1044 Retirement Expense 39, 000 -39, 000 1060 Employee Group Insurance 13 , 000 -13 , 000 1070 Workers Compensation Ins 17, 000 -17, 000 ---- ------------------------ ------------ ------------- ------------ 1000 SALARIES AND BENEFITS 257, 000 -257, 000 2100 Office Expense 4 , 000 -4 , 000 2102 Books-Periodicals-Subscr 2 , 700 -2, 700 2130 Small Tools and Instrume 1, 000 -1, 000 2160 Clothing & Personal Supp 2 , 000 -2 , 000 2303 Other Travel Employees 5, 000 -5 , 000 2310 Professional/Speclzd Ser 10 , 000 -10 , 000 2479 Other Special Department 1, 000 -1, 000 ---- ------------------------ ------------ ------------- ------------ 2000 SERVICES AND SUPPLIES 25 , 700. -25, 700 ---- ------------------------- ------------ ------------ ------------ ---- ------------------------- ------------ ------------ ------------ TOTAL EXPENDITURES 282, 700 -282, 700 8981 Fund Balance Available 120, 000 -120 , 000 9741 Fire Prevention Plan Rev 54 , 230 -54 , 230 9742 Fire Prevent Inspections 108, 470 -108 , 470 ---- ------------------------- ------------ ------------ ------------ TOTAL REVENUES 282, 700 -282, 700 Page : 001 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES CCC FIRE DISTRICT - PREVENTION FEES DISTRICT ORG: 7037 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ 1011 Permanent Salaries 489, 000 -489, 000 1014 Permanent Overtime 12 , 000 -12, 000 1015 Deferred Comp Cty Contri 480 -480 1042 FICA/Medicare 5 , 000 -5, 000 1044 Retirement Expense 103 , 000 -103 , 000 1060 Employee Group Insurance 36 , 000 -36, 000 1070 Workers Compensation Ins 45, 100 -45 , 100 ---- ------------------------ ------------ ------------- ------- ----- 1000 SALARIES AND BENEFITS 690 , 580 -690, 580 2100 Office Expense 1, 000 -1, 000 2102 Books-Periodicals-Subscr 2 , 500 -2 , 500 2131 Minor Equipmenet 200 -200 2150 Food 250 -250 2160 Clothing & Personal Supp 3 , 800 -3 , 800 2170 Household Expense 100 -100 2200 Memberships 200 -200 2270 Maintenance - Equipment 500 -500 2271 Central Garage Repairs 400 -400 2272 Central Garage Gasoline/ 100 -100 2281 Maintenance of Buildings 100 -100 2301 Auto Mileage Employees 100 -100 2303 Other Travel Employees 12, 600 -12, 600 2310 Professional/Speclzd Ser 16, 500 -16, 500 2477 Ed Supplies and Courses 500 -500 ---- ------------------------ ------------ ------------- ------------ 2000 SERVICES AND SUPPLIES 38 , 850 -38, 850 ---- ------------------------- ------------ ------------ ------------ ---- ------------------------- ------------ ------------ ------------ TOTAL EXPENDITURES 729, 430 -729, 430 8981 Fund Balance Available 330, 000 -330, 000 Page : 002 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES CCC FIRE DISTRICT - PREVENTION FEES DISTRICT ORG: 7037 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ 9140 Other Licenses & Permits 117, 350 -117, 350 9741 Fire Prevention Plan Rev 208 , 940 -208, 940 9742 Fire Prevent Inspections 70, 660 -70, 660 9895 Misc Current Services 2 , 480 -2 , 480 ---- ------------------------- ------------ ------------ ------------ TOTAL REVENUES 729 , 430 -729, 430 Page : 001 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES CCC FIRE DISTRICT PREVENTION FEES (CONSOLIDATED) DISTRICT ORG: 7035 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ 1011 Permanent Salaries 670, 000 670 , 000 1.014 Permanent Overtime 18, 000 18, 000 1015 Deferred Comp Cty Contri 480 480 1042 FICA/Medicare 6, 000 6 , 000 1044 Retirement Expense 142, 000 142, 000 1060 Employee Group Insurance 49, 000 49, 000 1070 Workers Compensation Ins 62 , 100 62 , 100 ---- ------------------------ ------------ ------------- ------- ----- 1000 SALARIES AND BENEFITS 947, 580 947, 580 2100 Office Expense 5, 000 5 , 000 2102 Books-Periodicals-Subscr 5, 200 5 , 200 2130 Small Tools and Instrume 1, 000 1, 000 2131 Minor Equipmenet 200 200 2150 Food 250 250 2160 Clothing & Personal Supp 5, 800 5, 800 2170 Household Expense 100 100 2200 Memberships 200 200 2270 Maintenance - Equipment 500 500 2271 Central Garage Repairs 400 400 2272 Central Garage Gasoline/ 100 100 2281 Maintenance of Buildings 100 100 2301 Auto Mileage Employees 100 100 2303 Other Travel Employees 17, 600 17, 600 2310 Professional/Speclzd Ser 26, 500 26, 500 2477 Ed Supplies and Courses 500 500 2479 Other Special Department 1, 000 1, 000 ----- ------------------------ ------------ ------------- ------------ 2000 SERVICES AND SUPPLIES 64 , 550 64 , 550 ---- ------------------------- ------------ ------------ ------------ ---- ------------------------- ------------ ------------ ------------ TOTAL EXPENDITURES 1, 012 , 130 1, 012 , 130 Page : 002 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES CCC FIRE DISTRICT PREVENTION FEES (CONSOLIDATED) DISTRICT ORG: 7035 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ 8981 Fund Balance Available 450, 000 450, 000 9140 Other Licenses & Permits 117, 350 117, 350 9741 Fire Prevention Plan Rev 263 , 170 263 , 170 9742 Fire Prevent Inspections 179, 130 179, 130 9895 Misc Current Services 2 , 480 2 , 480 ---- ------------------------- ------------ ------------ ------------ TOTAL REVENUES 1, 012, 130 1, 012, 130 Page : 001 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES OAKLEY FIRE DISTRICT - CAPITAL OUTLAY DISTRICT ORG: 7032 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ ---- ------------------------ ------------ ------------- -- ---------- 2310 Professional/Speclzd Ser 250 -250 ---- ------------------------ ------------ ------------- ------------ 2000 SERVICES AND SUPPLIES 250 -250 ---- --------------- --------- ------------ ------------ ------------ ---- ------------------------- ------------ ------------ ------- ----- TOTAL EXPENDITURES 250 -250 8981 Fund Balance Available 250 -250 ---- ------------------------- ------------ ------------ ------------ TOTAL REVENUES 250 -250 Page : 001 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES RIVERVIEW FIRE DISTRICT - CAPITAL OUTLAY DISTRICT ORG: 7033 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ ---- ------------------------ ------------ ------------- ------------ 2310 Professional/Speclzd Ser 600 -600 ---- ------------------------ ------------ ------------- ------------ 2000 SERVICES AND SUPPLIES 600 -600 ---- ------------------------- ------------ ------------ ------------ 4715 Rvrvw Future Station 87 24 , 334 -24 , 334 ---- ------------------------- ------------ ------------ ------------ 4000 FIXED ASSETS 24, 334 -24, 334 TOTAL EXPENDITURES 24 , 934 -24, 934 8981 Fund Balance Available 14 , 934 -14, 934 9181 Earnings on Investment 10, 000 -10 , 000 ---- ------------------------- ------------ ------------ ------------ TOTAL REVENUES 24 , 934 -24 , 934 1 „ Page : 001 1994 - 1995 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES CCC FIRE DISTRICT -CAPITAL OUTLAY (CONSOLIDATED) DISTRICT ORG: 7031. PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----- ----------------------- ------------ ------------- ------------ ---- ------------------------ ------------ ------------- ------------ 2310 Professional/Speclzd Ser 850 850 ---- ------------------------ ------------ ------------- ------------ 2000 SERVICES AND SUPPLIES 850 850 ---- ----- -------------------- ------------ ------------ ------------ 4715 Rvrvw Future Station 87 24, 334 24 , 334 ---- ------------------------- ------------ ----------- ------------ 4000 FIXED ASSETS 24 , 334 24 , 334 TOTAL EXPENDITURES 25, 184 25, 184 8981 Fund Balance Available 15, 184 15, 184 9181 Earnings on Investment 10 , 000 10 , 000 ---- ------------------------- ------------ ------------ ------------ TOTAL REVENUES 25, 184 25, 184