HomeMy WebLinkAboutMINUTES - 05141985 - 2.1 TO: • BOARD OF SUPERVISORS
Phil Batchelor, County Administrator Contra
FROM:` COsta
DATE: May 9 , 1985 County
SUBJECT: Adoption of Proposed County Fire Protection District � �`�
Budgets for Fiscal Year 1985-1986
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
I . RECOMMENDATION
Adopt the attached preliminary budgets as the proposed budgets of the
County Fire Protection Districts for fiscal year 1985-1986. Fix
10 : 30 a.m. , July 23 , 1985 as the time for hearing on the final fire dis-
trict budgets and the allocation from the Special District Augmentation
Fund, to be continued until July 30, 1985 if necessary; and order
publication of required documents and notices.
II. REASONS FOR RECOMMENDATION
State law requires that the preliminary budget requests of the County
Fire Protection Districts be adopted as the proposed budgets no later than
May 15, 1985 and that the final budgets be adopted by August 1 of each
year.
III . BACKGROUND
Attached are the preliminary budgets for fiscal year 1985-1986 for the
County Fire Protection Districts which are under the jurisdiction of your
Board.
Each fire district was instructed to submit a budget request for
1985-1986 at the same level as approved for 1984-1985 . The districts were
instructed not to include a factor for estimated salary increases inasmuch
as any salary increases will be added to the proposed budget. before the
adoption of the final budget. The proposed budgets are for operating
requirements only and do not include any capital items or reserves. Fixed
asset requests will be separately considered by a subcommittee of the Fire
Chiefs ' Association which will be the subject of a separate report.
Although the districts were instructed to submit requests at the
1984-1985 funding level, several districts submitted budgets in excess of
the guideline. The total budget requests for 1985-1986 exceed the final _
budgets for the previous year by 4 . 6 percent. Justification for the
increases will be reviewed in connection with the consideration of other
supplemental operating requests before the adoption of the final budget.
Additionally, the proposed budgets will be adjusted to provide for the
1985-1986 costs related to the recently approved firefighter salary and
benefit increases.
CONTINUED ON ATTACHMENT: X YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF ErOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S)
ACTION OF BOARD ON May 14, 1985 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
X UNANIMOUS (ABSENT ) I HEREBY CERTIFY THAT THIS IS A TRUE
AYES: NOES: AND CORRECT COPY OF AN ACTION TAKEN
ABSENT: ABSTAIN: AND ENTERED ON THE MINUTES OF THE BOARD
OF SUPERVISORS ON THE DATE SHOWN.
CC: County Administrator ATTESTED
County Auditor-Controller Phil Batch r, Cl-'rk of the Board of
SUPeruisors and County Adm;.;;tet. i -
M382/7-ss BY DEPUTY
Also attached are the worksheets and budget detail prepared by the
County Auditor-Controlier. The proposed budgets are preliminary figures
which, of course, are subject to adjustment. The estimated taxes, fund
balances and other revenues to finance the budgets cannot be accurately
determined at this time. it is proposed that financing shortages be met by
allocations from the Special District Augmentation Fund. The estimated
amount required from this fund for fiscal year 1985-1986 compared to last
year is listed on the attached Table II which shows an increase of
$1, 422, 060, or i2 percent.
The estimated property tax increase for some districts may be conser-
vative; consequently, it is anticipated that the property tax revenue may
increase with an offsetting decrease in the allocation needed from the
Special District Augmentation Fund.
This office will review program and service information provided by
districts and compile the data necessary for your review of budget requests
and for evaluation of allocations to be made from the Special District .
.Augmentation Fund.
Please note that the recommended hearing dates coincide with regularly
scheduled Board meeting dates and precede action on the County budget and
non-fire district budgets by approximately three weeks.
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TABLE II
COUNTY FIRE PROTECTION DISTRICTS
COMPARISON OF SPECIAL DISTRICT AUGMENTATION FUND ALLOCATIONS
(p')
FISCAL YEAR 1984-1985 WITH 1985-1986 ESTIMATE
Special District Augmentation Fund
1984-1985 1985-1986
Districts Allocation Allocation Difference
Bethel Island $ 181 ,237 $ 179 ,717 $ - 1 ,520
Brentwood 61,639 93 ,435 31 ,796
Byron 5, 866 1 ,674 - 4 ,192
Contra Costa 6 ,139,185 6 ,897 ,462 758 ,277
Crockett-Carquinez 53 ,249 54 ,824 1,575
Eastern 211 ,891 211 ,668 - 223
Moraga 755 ,921 804 ,838 48 ,917
Oakley 32 ,718 58 ,134 25 ,416
Orinda 776 ,140 956 , 030 179 ,890
Pinole 68,051 100,660 32 ,609
Riverview 2 ,768 ,877 2 , 986 ,268 217 ,391
Tassajara 26 ,894 13 ,416 -13 ,47.8 -
West County 750 ,204 895 ,806 145 ,602
Total $11,831 ,872 $13 ,253 ,932 $1 ,422 , 060
(A) Excludes capital items
Auditor-Controller Office Contra Divisions
Accounting 372-2181
Finance Building Costa Budgets
Martinez,California 94553 Charles D.Thompson 372-2018
(415)372-2181 �1 }, Cost Accounting
County James A. Horst 372-2895
Donald L.Bouctlet J Data Processing
Auditor Controller s..... Marinelle G.Thompson 372-2377
.. Internal Audit
James F. Weber 1 John A.Aylard 372-2161
Accounting Services Officer Purchasing
Giff Baumer 372-2174
Special Diatrictslraxes
Sam Kimoto 372-2236
April 25, 1985
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Supervisor Tom Powers, District I
Supervisor Nancy C. Fanden, District II
Supervisor Robert I. Schroder, District III
Supervisor Sunne Wright McPeak, District IV
Supervisor Tom Torlakson, District V
Proposed Fire District Budgets for 1985-86
Enclosed is the material covering the proposed requested budgets of
the County Fire Districts.
The estimated property tax allocation is the total of secured taxes,
unsecured taxes, and Homeowner's Exemption reimbursements which has been
increased by 8% over 1984-85. When the final assessed valuations are
known, the Homeowner's Exemption reimbursement will be reclassified from
property tax to revenue other than taxes.
The estimated Special District Augmentation allocation is a balancing
figure to equal the total budget requests.
DONALD L. BOUCHET
Auditor-Controller
DLB:elp
Attachments
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Comparative Expenditures and Budget
Bethel Island Fire Protection District
1983-84 1984-85 1985-86
Budget: Actual Estimated Requested
Salaries and Employee Benefits 143,708 166, 119 166,519
Services and Supplies 66,611 76,290 107,381
Other Charges 484 500 500
Fixed Assets 212713 28,400 -0=
Total 232,516 271,309 274,400
Comparative Expenditures and Budget
Brentwood Fire Protection District
1983-84 1984-85 . 1985-86
Budget: Actual Estimated Requested
Salaries and Employee Benefits 53,822 98,850 110,502
Services and Supplies 82,732 101,088 96,932
Fixed Assets 1,065 165,178 -0-
Total 137,619 365, 116 207,434
Capital Outlay
Reserve for Contingencies 22,435
Total Capital Outlay 22,435
Comparative Expenditures and Budget
Byron .Fire Protection District
1983-84 1984-85 1985-86
Budget: Actual Estimated Requested
Salaries and Employee Benefits 32,617 40, 166 41,200
Services and Supplies 62,741 82,901 83,028
Other Charges 133 215 250
Fixed Assets 65,308 76,000 -0-
Total 160,799 199,282 124,478
Comparative Expenditures and Budget
Contra Costa County Fire Protection District
1983-84 1984-85 1985-86
Budget: Actual Estimated Requested
Salaries and Employee Benefits 11,219,419 11,600,858 12,327,470
Services and Supplies 1,468,256 1,859,257 .2, 124,030
Other Charges 4,855 6,048 5,886
Fixed Assets 652,446 971,987 -0-
Total 13,344,976 14,438,150 14,4572386
Comparative Expenditures and Budget
Crockett-Carquinez Fire Protection District .
1983-84 1984-85 1985-86
Bud et: Actual Estimated Requested
Salaries and Employee Benefits 42,720 49,658 55,500
Services and Supplies 57,842 56,670 53,527
Other Charges 270 243 300
Fixed Assets -0- 14,883 -0-
Total 100,832 121,454 109,327
Comparative Expenditures and Budget
Eastern Fire Protection District
1983-84 1984-85 19 85-86
Budget: Actual Estimated Requested
Salaries and Employee Benefits 114,592 168,677 180,301
Services and Supplies 98,289 118,997 113,790
Fixed Assets 46,412 307,200 -0-
Total 259,293 594,874 294,091
Comparative Expenditures and Budget
Moraga Fire Protection District
1983-84 1984-85 1985-86
Budget: Actual Estimated.' Requested
Salaries and Employee Benefits 1, 156,.916 1,298, 127 1,340,327
Services and Supplies 169,808 188,954 190,313
Fixed Assets 72,484 14,240 -0-
Total 1s 399,208 1,501,321 1,530,640
Capital Outlay
Fixed Assets 8,492 15,252 -0-
Reserve for Contingencies -0- -0- 278,013
Total 8,492 15,252 278,013
Comparative Expenditures and Budget
Oakley Fire. Protection District
1983-84 1984-85 1985-86
Budget: Actual Estimated Requested
Salaries and Employee Benefits 23, 198 36,690 42, 798
Services and Supplies 107, 102 123,002 128,540
Fixed Assets 14,920 52,380 -0-
Total 145,220 212,072 171,338
Capital Outlay
Reserve for Contingencies 72,208
Total Capital Outlay 72,208
Comparative Expenditures and Budget
Orinda Fire Protection District
1983-84 1984-85 1985-86
Budget: Actual Estimated Requested
Salaries and Employee Benefits 1,441, 107 1,655,000 1,659,000
Services and Supplies 244,362 235,050 239, 100
Fixed Assets 41,734 27,780 -0-
Total 1,727,203 1,917,830 1,898, 100
Capital Outlay
Reserve for Contingencies 6,849
Total 6,849
Debt Service:
Services & Supplies -0- 64 64
Principal 25,000 30,000 30,000
Interest 8,195 7,070 5,720
General Reserve -0- -0- 2, 185
Total 33, 195 37, 134 37,969
Comparative Expenditures and Budget
Pinole Fire Protection District
1983-84 1984-85 1985-86
Budget: Actual Estimated Requested
Services and Supplies 137,351 164,342 172,410
Total 137,351 164,342 1721410
Comparative Expenditures and Budget
Riverview Fire Protection District
1983-84 1984-85 1985-86
Budget; Actual Estimated Requested
Salaries and Employee Benefits 3,641,325 3,984,760 41'074,586
Services and Supplies 688,861 826,632 848,853
Other Charges 14,517 15,450 15,015
Fixed Assets 431,030 -361,004 -0-
Total 4,775, 733 5, 187,'846 4,938,454
Comparative Expenditures and Budget
Tassajara Fire Protection District
1983-84 1984-85 1985-86
Budget: Actual Estimated Requested
Salaries & Employee Benefits 14,685 18,848 19,935
Services & Supplies 37,091 50,785 35, 135
Other Charges 440 2,330 2,200
Fixed Assets 50,222 45,000 -0-
Total 102,438 116,963 57,270
Comparative Expenditures and Budget
West County Fire Protection District
1983-84 1984-85 1985-86
Budget: Actual Estimated Requested
Salaries and Employee Benefits 1,039,460 1,162,238 1,243,620
Services and Supplies 195,729 249,315 302,650
Fixed Assets 47,856 12, 100 -0-
Total 1,283,045 1,423,653 1,546,270
County Fire Districts
1985-86 Preliminary Budgets
Estimates of Revenue Other Than Taxes
Actual Estimated Estimated
Revenue Revenue Revenue
District Item 1983-84 1984-.85 1985-86
BETHEL ISLAND
Special District Augmentation 101,036 214,437 179,717
Homeowner's Property Tax Relief 6,612 2,580
Business Inventory Tax Relief. 8,728
Indemnifying Proceeds: 219 2,400
Weed Abatement 33, 701 9,277 14,500
Other Revenue 408 45
Veteran's Property Tax Relief 26
Sale of Equipment 2,013
152,743 228, 739 194,217
BRENTWOOD
Special District Augmentation 256 231,317 93,435
Homeowner's Property Tax Relief 2,996 3,628
Business Inventory Tax Relief 3,946
Sale of Equipment 1, 170
Other Revenue 47
7,245 236, 115 93,435
BRENTWOOD CAPITAL OUTLAY
Earnings on Investments 1,243 1,188
1,243 1,188
BY RON
Special District Augmentation 5,946 81,866 1,674
Homeowner's Property Tax Relief 4,083 4,056
Business Inventory Tax Relief 5,399
Weed Abatement 1,914 3,468
Other Revenue 626 195
17.968
89,585 1,674
County Fire Districts
. 1985-86 Preliminary Budgets
Estimates of Revenue Other Than Taxes
Actual Estimated Estimated
Revenue Revenue Revenue
District Item 1983-84 1984-85 1985-86
CONTRA COSTA COUNTY
Special District Augmentation 6,462,898 6,867,822 6,897,462
Homeowner's Property Tax Relief 513,041 265,867
Business Inventory Tax Relief 677,416
Weed Abatement 153,605 195,846 171,000
District Revenue 9,803 10,014 3,000
Indemnifying Proceeds 19,602 3,384 1,000
Sale of Surplus Equipment 12,982 8, 172 5,000
Unrestricted Donations 1,028
Other,,kental Income 4,800 4,000 7,200
State Subventions 25,473 42,275
Fire Protection 47,828
Communication Services 53,000 55,000
Misc. Non-taxable Revenue 3,427 2,249 2,000
Other Revenue 1,741 3, 110
7,933,644 7,455,739 7,141,662
CROCKETT CARQUINEZ
Special District Augmentation 40, 161 68, 132 54,824
Homeowner's Property Tax Relief 3,252 1,648
Business Inventory Tax Relief 4,276
Other Revenue 12 5
Sale of Equipment 7,530
Rent of Equipment 4,500
District Revenue 245 877
59,976 70,662 54,824
EASTERN
Special District Augmentation 61;254 521,791 211,668
Homeowner's Property Tax Relief 4,690 2,227
Business Inventory Tax Relief 6, 181
State Subventions 15,221
Fire Protection 15,000 12,051
Weed Abatement : 1,408 1,024
Misc: Non-taxable Revenue . 117 63
Misc. Current. Services . 3, 160 6
107,031 537,"162 211,668
County Fire Districts
1985-86 Preliminary Budgets
Estimates of Revenue Other Than Taxes
Actual Estimated Estimated
Revenue Revenue Revenue
District Item 1983-84 1984-85 1985-86
MORAGA
Special District Augmentation 619,910 775, 161 804,838
Homeowner's Property Tax Relief 47,710 23,404
Business Inventory Tax Relief 62,983
State 'Subvention 188
Sale of Equipment 1,700
In Lieu Tax Payments (22) 71
730, 769 800,336 804,838 ,
MORA GA CAPITAL OUTLAY
Earnings on Investments 23,388 25,436
23,388 25,436
OAKLEY
Special District Augmentation 242 85,398 58, 134
Homeowner' s Property Tax Relief 3,263 3,596
Business Property Tax Relief 4,304
Miscellaneous Non Taxable 323 298
In Lieu Tax Payments 12 4
8, 144 89,296 58,134
OAKLEY CAPITAL OUTLAY
Earnings on Investments 5, 183 5,762
5,183 5,762
ORINDA
Special District Augmentation 824,641 803,920 956,030
Homeowner's Property Tax Relief 64,691 32,080
Business Inventory Tax Relief 85,396
State Subvention 255
Other Revenue (508) 94
State Aid for Disaster 960
975,435 836,094 956,030
ORINDA DEBT SERVICE
Homeowner's Property Tax Relief 1,345 1,41-8
Veteran's Property Tax Relief 8.
1,353 1,418
County Fire. Districts
1985-86 Preliminary Budgets
Estimates of Revenue Other Than Taxes
Actual Estimated Estimated
Revenue Revenue Revenue
District Item 1983-84 1984-85 1985-86
PINOLE
Special District Augmentation .65,-430 68,051 100,660
Homeowner's Property Tax Relief 5,156 2,496
Business Inventory Tax Relief 6,805
Other Revenue 20 8
77,411 70,555 100,660
RIVERVIEW
Special District Augmentation 2,513,738 3,021,185 2,986,268
Homeowner's Property Tax Relief 179,629 76,208
Business Inventory. Tax Relief 237,231
Weed Abatement 70,374 137,539 80,000
Misc Non Taxable Revenue 4,856 3,411
Rental Income 511 311
Indemnifying Proceeds 25,015
- Federal Aid 1,907 1,836
In Lieu Tax Payments 1,554
State Subvention 710
Sale of Equipment 8,074
Other Revenue 8,336
3,008,956 3,283,469 . 3,066,268
TASSAJARA
Special District Augmentation 34,237 87,207 13,416
Homeowner's Property Tax Relief 2,328 946
Business Inventory Tax Relief 3,073
Other Revenue 9 3
Sale of Equipment 1,500 1,000
41,147 89,156 13,416
County Fire Districts
1985-86 Preliminary Budgets
Estimates of Revenue Other Than Taxes'
Actual Estimated Estimated
Revenue Revenue Revenue
District Item 1983-84 1984-85 1985-86
WEST COUNTY
Special District Augmentation 701,439 766,904 895,806
Romeowner's Property Tax Relief 54, 194 26,254
Business Inventory Tax Relief 71,541
Weed Abatement 30, 781 31,672 30,000
Indemnifying Proceeds 1,358
.State Subventions 214
Sale. of Equipment 20,500
Other .Revenue 186 427
878L855 826,615 925,806
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