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Home My WebLink AboutMINUTES - 08011995 - D5 rY}' 4 Cbhtra TO: BOARD OF SUPERVISORS Costa o�. •s -:- FROM: PHIL BATCHELOR County�.Sj-. '`p�`40 q couK'� County Administrator DATE: August 1, 1995 SUBJECT: ADOPTION OF 1995-1996 FINAL BUDGETS FOR COUNTY SPECIAL 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 and Service Areas for 1995-1996 and RECEIVE public testimony on the 1995- 1996 District Budgets . 2 . ACKNOWLEDGE the existence of significant funding problems in certain merit system County fire districts projected for fiscal year 1996-1997 and beyond that will require substantial budget and service reductions and/or the identification of new additional revenue sources . 3 . ADOPT the County Special District and Service Area Budgets for the 1995- 1996 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 1995-1996 County Special District and Service Area Budgets when actual fiscal year 1994-1995 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 budget to deal with the impact of any adverse State action that may affect these budgets . 6 . DIRECT staff, in conjunction with the appropriate advisory fire commissions to prepare for and schedule one or more workshops with the Board dealing with funding issues . Continued on Attachment:—X— YES Signature:�`� Recommendation of County Administrator Recommendation of Board Committee Approve Other Signature(s) : Action of Board on: August 1, 1995 Approved as Recommended X Other I j Vote of Supervisors : I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN X Unanimous (Absent ) AND ENTERED ON THE MINUTES OF THE Ayes : Noes : ) BOARD OF SUPERVISORS ON DATE SHOWN. Contact: T. McGraw ( 646-4855) Attested: Aum, 19951995 cc: County Administrator Phil Batchelor, Clerk of Auditor-Controller the Board of Supervisors County Counsel a C unty A inistrator 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 1 Cv. 1.r i REASONS FOR RECOMMENDATION/BACKGROUND: On June 27, 1995 the Board of Supervisors adopted the proposed budgets of the County Special Districts ( including the County Fire Districts) and Service Areas for fiscal year 1995-1996 and scheduled 11 : 00 a.m. , August 1, 1995 as the time for hearing on the final budget. These budgets for 1995-1996 are recommended for adoption as submitted in June with the exception of certain line item changes related to revised funding requirements as indicated in Attachment A. Projected Fire District Funding Shortages Although all six remaining County fire districts may experience funding shortages in 1995-1996 and beyond in the areas of capital replacement and service expansion, the three merit system districts, in varying degrees, are also facing very serious operational funding problems beginning in 1996-1997 . The projected funding problems of the merit system districts are substantially the result of the following annual factors : • Property tax loss to the State $4 .4 million (A) • Loss of the benefit assessment in the former Riverview Fire area $1 . 4 million (A) • Redevelopment losses $5 . 0 million (A) • Salary and benefit cost increases $3 . 0 million • Increased retirement expense $2 . 0 million Total annual impact $15 . 8 million (A) Plus annual growth The losses have been exacerbated by extremely slow growth in property tax revenue. The combination of these adverse financial factors has caused an increasing reliance on prior year fund balance to fund the fire districts . This is illustrated by the following projection for 1994-1995 . 1994-1995 Projection Contra Costa County Orinda Moraga Salaries & Benefits $36 ,260,229 $3,304,209 $2 ,438,606 Services & Supplies 5,239,959 417 ,720 369 , 124 Other Charges 416,840 37 , 303 32 , 902 Capital 1,702,528(B) 310,466 1, 652 Total Expenditures $43, 619,556 $4,069 , 698 $2 , 842 ,284 Current Year Revenue $41,246,664 $4, 117,738 $2 ,988,323 Fund Balance 10,660,869 (B) 796,072 540, 861 Total Revenue $51,907,533 $4 , 913,810 $3,529 , 184 Ending Fund Balance $ 8,287,977 $ 844, 112 $ 686 , 900 (B) Includes approximately $1,663,000 authorized in prior years . The above districts ended the year with significant fund balances . These figures are largely the result of one-time fund balance increases related to the closeout of the Special District Augmentation Fund. These fund balances have helped offset the impacts of revenue losses and slow revenue growth as discussed in this Board Order. The fund balances are also the result of an expenditure freeze imposed by the Fire Chief in the second half of the fiscal year. 2 1 t i Although the districts covered operating expenses and ended the year with favorable fund balances, it is important to understand that the funding constraints had the following results in 1994-1995 : • No new personnel were added • No new additional fire stations were funded • No major capital expenditures were authorized (requests exceed $10M) other than items approved in prior years to be funded with encumbered funds from prior years Presented below are projections for fiscal years 1995-1996 through 1997-1998 . The projections are based on assumed revenue growth in the range of one percent to three percent per year. Contra Costa County Fire 1995-1996 Assumptions • No new personnel added • No new fire stations funded • No new capital funded • No salary and benefit increases (above 1994-1995) funded • No services and supplies increases (above 1994-1995 level) funded • No specific amount set aside for reserve for contingencies • No new programs such as paramedic services added Fiscal Projection Salaries & Benefits $40,258,040 Services & Supplies 5,535,213 Other Charges 416,950 Capital 696,510(C) Total Expenditures $46 ,906 ,713 Current Year Revenue $41,659, 130 $42 ,484,063 (Revenue Assumptions) +1% +3% Beginning Fund Balance $ 8,287 , 977 $ 8,287,977 Total Revenue $49,947, 107 $50,772 ,040 Ending Fund Balance $ 3,040,394 $ 3,865,327 (C) Prior year authorizations rebudgeted. Contra Costa County Fire 1996-1997 Assumptions • No new personnel added • No new fire stations funded • No new capital funded • No salary and benefit increases (above 1994-1995 level) funded • No services and supplies increases (above 194-1995 level) funded • No specific amount set aside for reserve for contingencies • No new programs such as paramedic services added Fiscal Projection Salaries & Benefits $40,258, 040 Services & Supplies 5,535,213 Other Charges 416, 950 Capital 0 Total Expenditures $46,210,203 Current Year Revenue $42,075,721 $43,758,584 (Revenue Assumptions) +1% +3% Beginning Fund Balance $ 3,040, 394 $ 3,865, 327 Total Revenue $45, 116, 115 $47,623,911 Ending Fund Balance ($ 1,094,088) $ 1,413,708 3 r Y Contra Costa County Fire 1997-1998 Assumptions • No new personnel added • No new fire stations funded • No new capital funded • No salary and benefit increases (above 1994-1995 level) funded • No services and supplies increases (above 1994-1995 level) funded • No specific amount set aside for reserve for contingencies • No new programs such as paramedic services added Fiscal Projection Salaries & Benefits $40,258, 040 Services & Supplies 5,535,213 Other Charges 416,950 Capital 0 Total Expenditures $46 ,210,203 Current Year Revenue $42,496,478 $45,071,341 (Revenue Assumptions) +1% +3% Beginning Fund Balance($ 1, 094 , 088) $ 1,413 , 708 Total Revenue $41,402 ,390 $46,485,049 Ending Fund Balance ($ 4,807,813) $ 274,846 4 I,f II z r Moraga Fire 1995-1996 Assumptions • No new personnel added • No new fire stations funded • No new capital funded • No salary and benefit increases (above 1994-1995 level) funded 0 No services and supplies increases (above 1994-1995 level) funded • No specific amount set aside for reserve for contingencies • No new programs such as paramedic services added Fiscal Projection Salaries & Benefits $ 2, 769,480 Services & Supplies 457, 390 Other Charges 32,950 Capital 131,000 Total Expenditures $ 3,390,820 Current Year Revenue $ 3,018,206 $ 3,077,973 (Revenue Assumptions) +1% +3% Beginning Fund Balance 686,900 686 ,900 Total Revenue $ 3,705, 106 $ 3,764,873 Ending Fund Balance $ 314,286 $ 374,053 Moraga Fire 1996-1997 Assumptions • No new personnel added • No new fire stations funded • No new capital funded • No salary and benefit increases (above 1994-1995 level) funded • No services and supplies increases (above 1994-1995 level) funded • No specific amount set aside for reserve for contingencies • No new programs such as paramedic services added Fiscal Projection Salaries & Benefits $ 2,769,480 Services & Supplies 457,390 Other Charges 32,950 Capital 0 Total Expenditures $ 3,259,820 Current Year Revenue $ 3,048,388 $ 3, 170,312 (Revenue Assumptions) +1% +3% Beginning Fund Balance 314 ,286 374, 053 Total Revenue $ 3,362,674 $ 3,544,365 Ending Fund Balance $ 102 ,854 $ 284,545 Moraga Fire 1997-1998 Assumptions • No new personnel added • No new fire stations funded • No new capital funded • No salary and benefit increases (above 1994-1995 level) funded • No services and supplies increases (above 1994-1995 level) funded • No specific amount set aside for reserve for contingencies • No new programs such as paramedic services added 5 Fiscal Projection Salaries & Benefits $ 2, 769,480 Services & Supplies 457,390 Other Charges 32,950 Capital 0 Total Expenditures $ 3,259,820 Current Year Revenue $ 3,078,872 $ 3,265,421 (Revenue Assumptions) +1% +3% Beginning Fund Balance $ 102,854 $ 284 ,545 Total Revenue $ 3, 181,726 $ 3,549,966 Ending Fund Balance ($ 78,094) (D) $ 290, 146 (D) Moraga Fire has the ability to cover deficits with the voter approved Fire Flow Tax CD 6 Orinda Fire 1995-1996 Assumptions • No new personnel added • No new fire station funded • No new capital funded • No salary and benefit increases (above 1994-1995 level) funded • No services and supplies increases (above '1994-1995 level) funded • No specific amount set aside for reserve for contingencies • No new programs such as paramedic services added Fiscal Projection Salaries & Benefits $ 3,700,960 Services & Supplies 565,920 Other Charges 37,500 Capital 55, 300 Total Expenditures $ 4,359,680 Current Year Revenue $ 4, 158,915 $ 4,241,270 (Revenue Assumptions) +1% +3% Beginning Fund Balance $ 844, 112 $ 844, 112 Total Revenue $ 5,003,027 $ 5,085,382 Ending Fund Balance $ 643,347 $ 725,702 Orinda Fire 1996-1997 Assumptions • No new personnel added • No new fire stations funded • No new capital funded • No salary and benefit increases (above 1994-1995 level) funded • No services and supplies increases (above 1994-1995 level) funded • No specific amount set aside for reserve for contingencies • No new programs such as paramedic services added Fiscal Projection Salaries & Benefits $ 3, 700,960 Services & Supplies 565, 920 Other Charges 37,500 Capital 0 Total Expenditures $4,304,380 Current Year Revenue $ 4,200,504 $ 4,368,508 (Revenue Assumptions) +1% +3% Beginning Fund Balance $ 643, 347 $ 725, 702 Total Revenue $ 4,843,851 $ 5,094,210 Ending Fund Balance $ 539,471 $ 789 ,830 Orinda Fire 1997-1998 Assumptions • No new personnel added • No new fire stations funded • No new capital funded • No salary and benefit increases (above 1994-1995 level) funded • No services and supplies increases (above 1994-1995 level) funded • No specific amount set aside for reserve for contingencies • No new programs such as paramedic services added 7 ! 1 t 1 1 Fiscal Projection Salaries & Benefits $ 3, 700,960 Services & Supplies 565, 920 Other Charges 37,500 Capital 0 Total Expenditures $ 4,304,380 Current Year Revenue $ 4,242 ,509 $ 4,499 ,563 (Revenue Assumptions) +1% +3% Beginning Fund Balance $ 539,471 $ 789,830 Total Revenue $ 4,781,980 $ 5,289,393 Ending Fund Balance $ 477,600 $ 985,013 The above numbers reflect substantially reduced, and in some cases negative, fund balances at year end. THE FISCAL PROJECTIONS DEMONSTRATE THE INEVITABLE RESULT OF SURVIVING ON PRIOR YEAR FUND BALANCES YEAR AFTER YEAR WHEN ANNUAL OPERATING COSTS EXCEED ANNUAL REVENUE GENERATED DURING THOSE YEARS. Deficits are projected for two of the districts during the three-year period. At a one percent revenue growth projection, Contra Costa Fire will experience deficits in 1996-1997 and 1997-1998 . Moraga Fire will not be able to balance the budget in 1997-1998 with a one percent growth rate. However, Moraga Fire would be able to cover the projected deficit with the Fire Flow Tax. Orinda Fire would be able to cover the operations budget with a one percent growth rate in .all three years . With an assumed growth rate of three percent, all three would be able to cover their operations budgets during the three-year period. Although Moraga and Orinda are projected to be in better financial condition, it should be remembered that the projections do not allow any increased operating costs or capital . Response To Projected Deficits Balancing the budget in 1996-1997 and beyond may require both additional cost reductions and new revenues . None of these measures will be easy. The districts have been in a cost reduction mode over the last several years and were subjected to an expenditure freeze the second half of the 1994-1995. fiscal year. There are demands on Contra Costa County Fire to build several new fire stations . The most critically needed stations are as follows : • Station 21, Martinez/Pleasant Hill • Station 22, Concord/Walnut Creek • Station 87, Pittsburg • Station 89, Southeast Antioch. These four new stations will require new staffing and additional operating costs of at least $1 million each. This is the environment in which_ the District may instead be forced to reduce services.. In order to deal with the projected funding shortages, the Board will need to consider during the coming year potential cost reduction measures such as reduced staffing in multiple engine company stations, periodic station closures, salary and benefit rollbacks and the reduction or elimination of Fire Prevention Bureau services that are not mandatory and do not produce revenue. Potential expenditure reductions should be considered in conjunction with the exploration of possible revenue enhancements such as the restoration of redevelopment losses, benefit assessments, development fees, the sale of surplus property and Measure H assessment revenue. 8 1 I 1 1 Accordingly, it is proposed that the County Administrator and the Fire Chief, in conjunction with the appropriate advisory fire commissioners, develop plans to hold one or more workshops with the Board to deal with the funding problems . 9 Attachment A-1 Page . '0 b l, ' 1995 - 1996 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES CCC FIRE DISTRICT-CONSOLIDATED DISTRICT ORG: 7199 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ------------------------------ ----------- ----------- ----------- 1011 Permanent Salaries 24 , 840, 000 -141, 000 24 , 699, 000 1013 Temporary Salaries 429, 000 429, 000 1014 Permanent Overtime 3 , 400, 000 35, 000 3 , 435, 000 1015 Deferred Comp Cty Contri 11, 040 11, 040 1042 FICA/Medicare 171, 000 171, 000 1044 Retirement Expense 6, 636, 000 289, 000 6, 925, 000 1060 Employee Group Insurance 1, 535, 000 52, 000 1, 587, 000 1061 Retiree Health Insurance 755, 000 30, 000 785, 000 1063 Unemployment Insurance 5, 000 5, 000 1070 Workers Compensation Ins 2 , 219, 000 -8, 000 2 , 211, 000 ----------------------------- ----------- ----------- ----------- 1000 SALARIES AND BENEFITS 40, 001, 040 257, 000 40, 258, 040 2100 Office Expense 170, 143 -16, 550 153, 593 2102 Books-Periodicals-Subscr 29, 300 -7, 760 21, 540 2110 Communications 273 , 021 273 , 021 2111 Telephone Exchange Servi 3 , 777 3 , 777 2120 Utilities 308, 320 308, 320 2130 Small Tools and Instrume 29, 225 -5, 325 23 , 900 2131 Minor Equipmenet 271, 708 -91, 638 180, 070 2140 Medical & Lab Supplies 113 , 588 113 , 588 2150 Food 17, 250 -1, 000 16, 250 2160 Clothing & Personal Supp 276, 565 27, 900 304 , 465 2170 Household Expense 236, 496 -4, 200 232, 296 2190 Publications & Legal Not 2, 600 -2, 000 600 2200 Memberships 7, 609 -610 6, 999 2250 Rents and Leases-Equipme 55, 950 -10, 100 45, 850 2251 Computer Software Cost 50, 000 -600 49, 400 2262 Building Occupancy Costs 6, 960 6, 960 2270 Maintenance - Equipment 275, 519 -95, 325 180, 194 2271 Central Garage Repairs 611, 394 -174 , 977 436 , 417 2272 Central Garage Gasoline/ 163 , 313 163 , 313 2273 Central Garage Tires 52 , 800 52 , 800 2276 Mntn Radio-Electronic Eq 90, 000 90, 000 2281 Maintenance of Buildings 228, 765 8, 970 237, 735 2282 Grounds Maintenance 27, 559 -5, 149 22 , 410 2301 Auto Mileage Employees 3 , 000 3 , 000 2303 Other Travel Employees 54, 095 -19, 810 34, 285 2310 Professional/Speclzd Ser 2 , 347, 634 -88, 970 2, 258, 664 Attachmlent A-11 Page : 002 1995 - 1996 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES CCC FIRE DISTRICT-CONSOLIDATED DISTRICT ORG: 7199 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----------------------------- ----------- ----------- ----------- 2314 Contracted Temporary Hel 5, 000 5, 000 2315 Data Processing Services 103 , 105 103 , 105 2316 Data Processing Supplies 500 500 2324 Microfilm Services-Gen 100 100 2360 Insurance 3 , 380 3 , 380 2474 Fire Fighting Supplies 97, 906 30, 257 128, 163 2477 Ed Supplies and Courses 34, 900 -3 , 500 31, 400 2479 Other Special Department 24, 738 -900 23 , 838 ----------------------------- ----------- ----------- ----------- 2000 SERVICES AND SUPPLIES 5, 997, 000 -461, 787 5, 535, 213 3530 Taxes & Assessments 6, 000 6, 000 3550 Judgements & Damages 410, 950 410, 950 ---- ------------------------ ----------- ----------- ----------- 3000 OTHER CHARGES 416, 950 416 , 950 ---- ------------------------ ----------- ----------- ----------- 4000 FIXED ASSETS 696, 510 696, 510 ---- ------------------------ ----------- ----------- ----------- TOTAL EXPENDITURES 47, 111, 500 -204 , 787 46, 906, 713 8981 Fund Balance Available 5, 318, 000 -70, 417 5, 247, 583 9029 Total Current Prop Taxes 40, 562, 000 -134 , 370 40, 427, 630 9591 RDA NonProp-Tax Pass Thr 698, 400 698, 400 9740 Fire Protection 186, 500 186, 500 9877 Administrative Services 187, 200 187, 200 9891 Weed Abatement Charges 159, 400 159, 400 ---- ------------------------ ----------- ----------- ----------- TOTAL REVENUES 47, 111, 500 -204, 787 46, 906, 713 Attachment A-2 Page ! 1061. 1995 - 1996 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES MORAGA FIRE PROT DISTRICT ORG: 7050 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----------------------------- ----------- ----------- ----------- 1011 Permanent Salaries 1, 683 , 000 1, 683 , 000 1013 Temporary Salaries 56, 000 56, 000 1014 Permanent Overtime 195, 000 195, 000 1015 Deferred Comp Cty Contri 480 480 1042 FICA/Medicare 13 , 000 13 , 000 1044 Retirement Expense 461, 000 20, 000 481, 000 1060 Employee Group Insurance 96, 000 4 , 000 100, 000 1061 Retiree Health Insurance 66, 000 3 , 000 69, 000 1063 Unemployment Insurance 1, 000 1, 000 1070 Workers Compensation Ins 171, 000 171, 000 ----------------------------- ----------- ----------- ----------- 1000 SALARIES AND BENEFITS 2 , 742, 480 27, 000 2, 769, 480 2100 Office Expense 8, 000 8, 000 2102 Books-Periodicals-Subscr 1, 200 1, 200 2110 Communications 50, 000 50, 000 2120 Utilities 15, 000 15, 000 2130 Small Tools and Instrume 2, 500 2 , 500 2131 Minor Equipmenet 15, 000 15, 000 2140 Medical & Lab Supplies 19, 000 19, 000 2150 Food 500 500 2160 Clothing & Personal Supp 25, 000 25, 000 2170 Household Expense 12 , 000 12 , 000 2190 Publications & Legal Not 120 120 2200 Memberships 200 200 2250 Rents and Leases-Equipme 4 , 600 4, 600 2251 Computer Software Cost 3 , 000 3 , 000 2270 Maintenance - Equipment 13 , 000 13 , 000 2271 Central Garage Repairs 15, 000 15, 000 2272 Central Garage Gasoline/ 6, 500 6, 500 2273 Central Garage Tires 3 , 000 3 , 000 2276 Mntn Radio-Electronic Eq 3 , 500 3 , 500 2281 Maintenance of Buildings 7, 000 7, 000 2282 Grounds Maintenance 1, 000 1, 000 2301 Auto Mileage Employees 100 100 2303 Other Travel Employees 1, 000 1, 000 2310 Professional/Speclzd Ser 234, 000 234 , 000 2315 Data Processing Services 500 500 2316 Data Processing Supplies 20 20 AttackmoA A-2 Page : 002 1995 - 1996 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES MORAGA FIRE PROT DISTRICT ORG: 7050 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----------------------------- ----------- ----------- ----------- 2360 Insurance 250 250 2474 Fire Fighting Supplies 10, 000 10, 000 2476 Recreation 100 100 2477 Ed Supplies and Courses 2, 000 2, 000 2479 Other Special Department 2, 500 2, 500 ----------------------------- ----------- ----------- ----------- 2000 SERVICES AND SUPPLIES 457, 390 457, 390 3520 Int on Notes & Warrants 1, 600 1, 600 3530 Taxes & Assessments 300 300 3550 Judgements & Damages 31, 050 31, 050 ---- ------------------------ ----------- ----------- ----------- 3000 OTHER CHARGES 32 , 950 32 , 950 ---- ------------------------ ----------- ----------- ----------- 4000 FIXED ASSETS 131, 000 131, 000 ---- ------------------------ ----------- ----------- ----------- TOTAL EXPENDITURES 3 , 363 , 820 27, 000 3 , 390, 820 8981 Fund Balance Available 366, 420 6, 194 372 , 614 9029 Total Current Prop Taxes 2, 996, 000 20, 806 3 , 016, 806 9891 Weed Abatement Charges 1, 400 1, 400 ---- ------------------------ ----------- ----------- ----------- TOTAL REVENUES 3 , 363 , 820 27, 000 3 , 390, 820 Attachment A-3, Pages "001' " 1995 - 1996 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES ORINDA FIRE DISTRICT ORG: 7080 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----------------------------- ----------- ----------- ----------- 1011 Permanent Salaries 2, 292 , 000 2, 292, 000 1014 Permanent Overtime 243 , 000 243 , 000 1015 Deferred Comp Cty Contri 960 960 1042 FICA/Medicare 11, 000 11, 000 1044 Retirement Expense 621, 000 28, 000 649, 000 1060 Employee Group Insurance 151, 000 6, 000 157, 000 1061 Retiree Health Insurance 119, 000 5, 000 124 , 000 1070 Workers Compensation Ins 224 , 000 224 , 000 ----------------------------- ----------- ----------- ----------- 1000 SALARIES AND BENEFITS 3 , 661, 960 39, 000 3, 700, 960 2100 Office Expense 10, 000 10, 000 2102 Books-Periodicals-Subscr 3 , 000 3 , 000 2110 Communications 68, 000 6, 600 74, 600 2120 Utilities 23 , 000 23 , 000 2130 Small Tools and Instrume 700 700 2131 Minor Equipmenet 17, 000 17, 000 2140 Medical & Lab Supplies 6, 000 6, 000 2150 Food 300 300 2160 Clothing & Personal Supp 20, 000 20, 000 2170 Household Expense 16, 000 16 , 000 2190 Publications & Legal Not 100 100 2200 Memberships 200 200 2250 Rents and Leases-Equipme 3 , 600 3 , 600 2251 Computer Software Cost 2, 700 2 , 700 2270 Maintenance - Equipment 15, 000 15, 000 2271 Central Garage Repairs 30, 000 30, 000 2272 Central Garage Gasoline/ 11, 000 11, 000 2273 Central Garage Tires 2, 500 2, 500 2276 Mntn Radio-Electronic Eq 2, 500 2, 500 2281 Maintenance of Buildings 18, 000 18, 000 2282 Grounds Maintenance 1, 000 1, 000 2301 Auto Mileage Employees 100 100 2303 Other Travel Employees 1, 000 1, 000 2310 Professional/Speclzd Ser 286 , 000 286, 000 2315 Data Processing Services 1, 820 1, 820 2316 Data Processing Supplies 100 100 2360 Insurance 100 100 2474 Fire. Fighting Supplies 10, 000 10, 000 Attachment. A-3 Page : 002 1995 - 1996 COUNTY SPECIAL DISTRICTS LINE ITEM CHANGES APPROPRIATIONS/REVENUES ORINDA FIRE DISTRICT ORG: 7080 PROPOSED FINAL OBJECT/ BUDGET BUDGET ACCOUNT DESCRIPTION AMOUNT CHANGE AMOUNT ----------------------------- ----------- ----------- ----------- 2476 Recreation 1, 500 1, 500 2477 Ed Supplies and Courses 4, 000 4 , 000 2479 Other Special Department 2, 600 2 , 600 ----------------------------- ----------- ----------- ----------- 2000 SERVICES AND SUPPLIES 559, 320 6, 600 565, 920 3530 Taxes & Assessments 500 500 3550 Judgements & Damages 37, 000 37, 000 ---- ------------------------ ----------- ----------- ----------- 3000 OTHER CHARGES 37, 500 37, 500 ---- ------------------------ ----------- ----------- ----------- 4000 FIXED ASSETS 55, 300 55, 300 ---- ------------------------ ----------- ----------- ----------- TOTAL EXPENDITURES 4 , 314, 080 45, 600 4 , 359, 680 8981 Fund Balance Available 164, 665 36, 100 200, 765 9029 Total Current Prop Taxes 4, 147, 400 9, 500 4 , 156, 900 9891 Weed Abatement Charges 2, 015 2, 015 ---- ------------------------ ----------- ----------- ----------- TOTAL REVENUES 4, 314, 080 45, 600 4, 359, 680 OFFICE OF COUNTY ADMINISTRATOR CONTRA COSTA COUNTY Administration Building RE E® Martinez, California AUG _ Q 1995 DATE: August 4 , 1995 CLERK BOARD OF SURtRvISORS TO: JIM ROGERS, Supervisor, District 1 CONTRA COSTA cc. JEFF SMITH, Supervisor, District 2 `- GAYLE BISHOP, Supervisor, District 3 MARK DeSAULNIER, Supervisor, District 4 TOM TORLAKSON, Supervisor, District 5 FROM: PHIL tBATCHELOR By: Terrence J. McGraw SUBJECT: SPECIAL DISTRICT BUDGET PRESENTATION Attached is a copy of the information regarding fire districts presented at the August 1, 1995 meeting of the Board of Supervisors . The material was presented as background information for the adoption of the Special District budgets for 1995-1996 . Attachment cc: Jeanne Maglio (w/attachment) . I i a County Fire District Consolidation 1 1980 Thirteen Separate Districts 1995 Six Separate Districts 2 � Three Fully Staffed Merit System Districts oContra Costa County oMoraga oOrinda � Three Partially Staffed, Partially Volunteer (paid-on-call) Non-Merit System Districts oBethel Island oCrockett-Carquinez oEast Diablo 3 Consolidation: • Reduced management overhead • Eliminated duplication • Unified functions (training, fire prevention, vehicle maintenance) • Improved productivity Foreca ror Fir ices Is Not right! 4 Financial Challenges Revenue Losses: • Property Tax Transfer to State $ 4AM • Redevelopment losses $ 5.OM • Loss of former Riverview benefit assessment $ 1.4M Total Annual Losses $10.8M These negative financial impacts have been exacerbated by a low growth rate in property tax revenue 5 Expenditure Challenges. Cost Increases: • Salary & benefit cost increases $3.OM • Increased retirement expense $2.OM Total Annual Increased Costs $5.OM Total Annual Losses & Increased Costs $15.8 M 6 Revenue Loss & Cost Increase Impacts: District Revenue Cost Losses Increases Total Orinda $ .30M$ .40M $ .70M Moraga .30 .30 .60 CCC 10.20 4.30 14.50 TOTAL $10.80M $5.00M $15.80M What is Impact on Contra Costa County Fire over Next Three Years? 7 It Cannot Be Business as Usual NO FUNDING FOR: • Fire Apparatus and Equipment • Additional Personnel • New Fire Stations • Salary/Benefit Increases • Services/Supplies Increases • Reserves for Contingencies • New Programs Such as Paramedic Services • Rehabilitation of Fire Stations 8 41.7 Income '� '\\%$46.9M Outgo Contra Costa County Fire 1995-1996 �] Contra Costa Fire District 1995-96 Revenue $41.7M Shortfall$5.2M Budget- ,46.9 Million 9 • • • • ti Contra Costa Fire District 1995-96 Final Budget Other Charges 14.3 r Salaries& Benefits 85.7% Expenditures - $46.9 Million Contra Costa County Fire Expenditure/Revenue Projections 1995-96 • Salaries & Benefits $40.3M • Services, Supplies & Other 6.6M TOTAL EXPENDITURES $46.9M Current Year Revenue $41.7M* $42.5M** Expenditures 46.9M 46.9M Annual Shortfall ($ 5.2M) ($ 4.4M) *+1% **+3% 10 i F7779 Contra Costa County Fire Fund Balance 1995-96 Beginning Year Fund Balance $8.3M $8.3M Less Revenue Gap $5.2M $4.4M Ending Year Fund Balance $3.1M $3.9M Contra Costa County Fire Expenditure/Revenue Projections 1996-97 • Salaries & Benefits $40.3M • Services, Supplies & Other 5.9M TOTAL EXPENDITURES $46.2M Current Year Revenue $42.1M* $43.8M** Expenditures 46.2M 46.2M Annual Shortfall ($ 4.1M) ($ 2.4M) *+1% **+3% 11 MR Contra Costa County Fire Fund Balance 1996-97 Beginning Year Fund Balance $3.1M $3.9M Less Revenue Gap $4.1M $2.4M Ending Year Fund Balance ($1.0M) $1.5M ------------- Contra Costa County Fire Expenditure/Revenue Projections 1997-98 • Salaries & Benefits $40.3M • Services, Supplies & Other 5.9M TOTAL EXPENDITURES $46.2M Current Year Revenue $42.5M* $45.1M** Expenditures 46.2M 46.2M Annual Shortfall ($3.7M) ($1.1M) *+1% **+3% 12 � i � Z' • • 11 Contra Costa County Fire Fund Balance 1997-98 Beginning Year Fund Balance ($1.OM) $1.5M Less Revenue Gap $3.7bA $1.1M Ending Year Fund Balance ($4.7M) $ AM REMINDER Fund Balance estimates assume: Three Year Freeze *Salaries *Supplies ®Equipment 13 What Can Be Done About This Situation? Response to Projected Deficits Expenditure Reductions and/or- Revenue Enhancements 14 r , it Expenditure Reductions • Reduce or eliminate services that are not mandated • Reduce multi-company fire staffing • Re-negotiate salary & benefit package Revenue Enhancements • Capture redevelopment losses • Consider benefit assessments • Consider development fees •Work with State Legislature to improve funding outlook 15 e � ♦ `1 ._1 4 It PROOF OF PUBLICATION (2015.5 C.C.P.) - STATE OF CALIFORNIA County of Contra Costa I am a citizen of the United States and a resident of the County aforesaid; I am over the age of eighteen years, and not a party to or interested in the above-entitled matter. I am the Principal Legal Clerk of the Contra Costa Times, a newspaper of general circulation, printed and pub- lished at 2640 Shadelands Drive in the City of Walnut Creek, County of Contra Costa, 94598. And which newspaper has been adjudged a newspaper of general circulation by the Superior Court of the County of Contra Costa, State of California, under the date of October 22, 1934. Case Number 19764. The notice, of which the annexed is a printed copy(set in type not smaller than nonpareil), has been published in each regular and entire issue of said newspaper and not in any supplement thereof on the following dates, to-wit: �.y.... . ..Q......................................................... all in the year of 19.7..(^' I certify (or declare) under penalty of perjury that the foregoing is true and correct. Executed at Walnut Creek, California. O7' ;-Bday of .rJ.f ... .f ........ ..... .. .... `-........... Signature Lesher Communications, Inc. RECEIVED Contra Costa Times RECEIVED P.O. Box 4147 Walnut Creek, CA 94596 (510) 935-2525 JUL 1996 Proof of Publication of: (attached is a copy of the legal advertisement that pub- lished) OF SUPERVISORS NOTICE TO FAPAYERS CLERKC�N RA COSTA CO. CONTRA COSTA COUNTY, CALIFORNIA NOTICE IS HEREBY GIVEN that printed copies of the pro- posed budgets for County Special Districts including - Fire Protection Districts, and County Service Areas for Fis- cal Year 1995-1996 are avail- able for review at the Office of the Clerk of the Board and Office of the County Auditor- Controller, Martinez, Califor- nia. NOTICE IS HEREBY FUR- THER GIVEN that the Board of Supervisors will meet for the purpose of considering the above noted proposed budgets for Fiscal Year , 1995-1996 on Tuesday, Au- gust 1,1995,commencing at 11 a.m. in the Board Cham- bers, Room 107,Administra- tion Building, Martinez, Cali- fornia. At the hearing any taxpayer ma appear and be , heard regarding the increase, decrease,or omission of any item in the proposed bud- gets, or for the inclusion of additional items. All propos- als for the increase or the in- clusion of additional items - shall be submitted in writing to the Clerk of the Board be- forethe close of the public hearing. Dated:July 19,1995 PHIL BATCHELOR, Clerk of the Board of Supervi- sors and County Administra- tor By:J.O.Maglid Deputy Clerk Legal CCT 6184 Publish:July 22,1995 4 At PROOF OF PUBLICATION (2015.5 C.C.P.) STATE OF CALIFORNIA County of Contra Costa I am a citizen of the United States and a resident of the County aforesaid; I'am over the age of eighteen years, and not a parry to or interested in the above-entitled matter. I am the Principal Legal Clerk of the West County Times, a newspaper of general circulation, printed and pub- lished at 2640 Shadelands Drive in the City of Walnut Creek, County of Contra Costa, 94598. And which newspaper has been adjudged a newspaper of general circulation by the Superior Court of the County of Contra Costa, State of California, under the date of August 29, 1978. Case Number 188884. The notice, of which the annexed is a printed copy(set in type not smaller than nonpareil), has been published in each-regular and entire issue of said newspaper and not in any supplernent thereof on the following dates, to-wit: '�u..1. ... �- ........................................................... all in the year of 19.25— I certify (or declare) under penalty of perjury that the foregoing is true and correct. Executed at Walnut�C�r–ee-k Californ[ . On;th ,2Kdayi of .�J.C�L. 19... E r�C ......... . . . ..... .... ..... Signature E EIV RD Lesher Communications, Inc. ECG4^.---� V E West County Times P.O. Box 120 Pinole, CA 94564 22 Sm (510) 262-2740 Proof of Publication of: (attached is a copy of the legal advertisement that pub- CLERK BOARD OF SUPERVISORS lished) CONTRA COSTA CO. NOTICE TO TAXPAYERS OF CONTRA COSTA COUNTY, CALIFORNIA NOTICE IS HEREBY GIVEN that printed copies of the pro- posed budgets for County Special Districts including Fl re Protection Districts, and County Service Areas for Fis- cal Year 1995-1996 are avail- able for review at the Office of the Clerk of the Board and Office of the County-Auditor- Controller, ountyAuditor- Controller, Martinez, Califor- nia. NOTICE IS HEREBY FUR- " THER GIVEN that the Board of Supervisors will meet for ' the purpose of considering the above noted proposed budgets for Fiscal Year 1995-1996 on Tuesday, Au- yust 1,1995,commencing at 1 a.m.in the Board Cham- bers, Room 107,Administra- tion Building, Martinez, Cali- fornia. At the hearing any taxpayer ma appear and be heard regarding the increase, decrease,or omission of any item in the proposed bud- gets, or for the inclusion of additional items.All propos- als for the increase or the in- clusion of additional items shall be submitted in writing to the Clerk of the Board be- fore the close of the public hearing. Dated:July 19,1995 , PHIL BATCHELOR, Clerk of the Board of Supervi- sors and County Administra- tor By:J.DeutOy.Ma lio LLegal WOTr8397 Publish:July 22, 1995 _ PROOF- OF PUBLICATION (2015.5 C.C.P.) STATE OF CALIFORNIA County of Contra Costa I am a citizen of the United States and a resident of the County aforesaid; I am over the age of eighteen years, and not a party to or interested in the above-entitled matter. I am the Principal Legal Clerk of the Ledger Dispatch and Brentwood News. Newspapers of general circulation, printed and published at 1650 Cavallo Road in the City of Antioch, County of Contra Costa, 94509. And which newspapers have been adjudged newspapers of general circulation by the Su- perior Court of the County of Contra Costa, State of California, under the date of March 26, 1870. Case Number 746370. The notice, of which the annexed is a printed copy (set in type not smaller than nonpareil), has been published in each regular and en- tire issue.of said newspapers and not in any supplement thereof on the following dates, to-wit: all in the year of 1995. RECEIVED I certify (or declare) under penalty of perjury that the foregoing is true and correct. 2 7 Executed at Antioch, California. OW On this .Z- ._day of . .,,�...1.. ..... 1995. / CLERKCONTRA COSTA CO- .... O!SORB D 0 ...... .................� ................... Signa-ture Ledger Dispatch and Brentwood News P.O. Box 2299 Antioch, CA 94531-2299 (510) 757-2525 NOTICE TO TAXPAYERS OF CONTRA COSTA COUNTY, CALIFORNIA NOTICE IS HEREBY GIVEN Dated:July 19,1995 - that printed copies of the pro- posed budgets for County PHIL BATCHELOR, Special Districts including Clerk of the Board of Supervi- Fire Protection Districts, and sors and County Administra- County Service Areas for Fis- for cal Year 1995-1996 are avail- ' able for review at the Office of By:J.O.Maglio the Clerk of the Board and Deputy Clerk Office of the County Auditor- Legal LD80 4922 Controller, Martinez, Califor- Publish:July 22, 1995 nia. NOTICE IS HEREBY FUR- THER GIVEN that the Board of Supervisors will meet for the purpose of considering the above noted proposed budgets for Fiscal Year 1995-1996 on Tuesday, Au- gust 1,1995,commencing at 11 a.m. in the Board Cham- bers, Room 107,Administra- tion Building Martinez, Cali- fornia. At the hearing any taxpayer ma appear and be heard regardirng the increase, decrease,or omission of any item in the proposed bud- gets, or for the inclusion of additional items. All propos- als for the increase or the in- clusion of additional items shall be submitted in writing to the Clerk of the Board be- fore the close of the public hearing. NOTICE TO TAXPAYERS OF CONTRA COSTA COUNTY, CALIFORNIA NOTICE IS HEREBY GIVEN that printed copies of the proposed budgets for County Special Districts including Fire Protection Districts, and County Service Areas for Fiscal Year 1995-1996 are available for review at the Office of the Clerk of the Board and Office of the County Auditor-Controller, Martinez, California. NOTICE IS HEREBY FURTHER GIVEN that the Board of Supervisors will meet for the purpose of considering the above noted proposed budgets for Fiscal Year 1995-1996 on Tuesday, August 1, 1995, commencing at 11 a.m. in the Board Chambers, Room 107, Administration Building, Martinez, California. At the hearing any taxpayer may appear and be heard regarding the increase, decrease, or omission of any item in the proposed budgets, or for the inclusion of additional items. All proposals for the increase or the inclusion of additional items shall be submitted in writing to the Clerk of the Board before the close of the public hearing. Dated: July 19, 1995 PHIL BATCHELOR, Clerk of the Board of Supervisors and County Administrator By: J. O. Maglio Deputy ,Clerk 0 rD � o I zm mn O -1 m -6 c= = O Oc O find z� C) O z -u C) Z C FJ. rb 7. Z ou -----= .. on cn OK � ~ u S O wm om N (�D 10-r, n `� cCD o Z fJ Cl? 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