CC 2018-01-09_12b FCFA Direction
MEMORANDUM
TO: CITY COUNCIL
FROM: JIM BERGMAN, CITY MANAGER
BY: DEBBIE MALICOAT, DIRECTOR OF ADMINISTRATIVE SERVICES
STEPHEN LIEBERMAN, FIRE CHIEF/EXECUTIVE OFFICER
SUBJECT: CONSIDERATION OF PROVIDING DIRECTION TO THE CITY
COUNCIL’S REPRESENTATIVE ON THE FIVE CITIES FIRE
AUTHORITY (FCFA) BOARD OF DIRECTORS REGARDING ISSUES
RELATED TO ADDITIONAL STAFFING NEEDED BY THE FCFA AND
CORRESPONDING COSTS
DATE: JANUARY 9, 2018
SUMMARY OF ACTION:
The City Council will provide direction to Council Member Harmon, its representative on
the FCFA Board of Directors, regarding issues related to additional staffing needed by
FCFA and corresponding costs.
IMPACT ON FINANCIAL AND PERSONNEL RESOURCES:
Significant impacts to the City’s current and future budgets are likely in order to fully
transition from a model of providing services through Reserve Firefighters to a full time
Career Firefighters model. The estimated cost to the City is $2.4 million to $2.9 over the
next four to five fiscal years. The City’s costs will eventually increase by about $900,000
annually above the current cost when the transition is complete.
RECOMMENDATION:
It is recommended the City Council provide direction as requested by Council Member
Harmon.
BACKGROUND:
At its meeting on December 15, 2017, the FCFA Board of Directors received a report
from the Fire Chief seeking direction to implement a plan for a phased transition of the
Reserve Firefighter program from part time to full time employees (Attachment 1). As
the City Council is aware, there have been ongoing challenges associated with staffing
Item 12.b. - Page 1
CITY COUNCIL
CONSIDERATION OF PROVIDING DIRECTION TO THE CITY COUNCIL’S
REPRESENTATIVE ON THE FIVE CITIES FIRE AUTHORITY (FCFA) BOARD OF
DIRECTORS REGARDING ISSUES RELATED TO ADDITIONAL STAFFING NEEDED
BY THE FCFA AND CORRESPONDING COSTS
JANUARY 9, 2018
PAGE 2
the Reserve Firefighter program and the Fire Chief provided a plan to phase out the
Reserve program over the next four years.
The Board directed the Fire Chief to move forward with an “emergency” recruitment of
three (3) full time Firefighter II personnel in the current fiscal year. In addition, the
Board direction included using the existing fund balance to offset both overtime costs
related to filling open shift assignments in order to keep all three fire stations open and
the compensation for the first three firefighters.
This action will have a dramatic impact to the FCFA’s future fund balance. Additionally,
it will have an impact on all member community operating budgets. The only action
taken by the Board on December 15, 2017 was to proceed with the recruitment of the
three Firefighter II personnel, no other positions were considered at that time.
ANALYSIS OF ISSUES:
Providing adequate public safety services for the City’s residents, businesses, property
owners and visitors is a fundamental City function. The City’s participation in the FCFA
has shown to be a cost effective and efficient service delivery model for responses to
fire, medical and other hazards. However, since formation, the FCFA has been in
transition from the previous volunteer-based fire department model to a full time staffing
model. The FCFA is experiencing a critical staffing situation and the time has come for
the member communities to provide direction on the future service levels that will be
desired and supported.
As outlined in the attached report from the Fire Chief, significant additional resources
will be required by the member agencies to complete the transition. The estimated cost
to the City of Arroyo Grande is $2.4 million to $2.9 over the next four to five fiscal years.
Regardless of the ultimate timeline, the City’s costs will eventually increase by about
$900,000 annually above the current cost when the transition is complete. This would
result in costs to the City of approximately $3 million per year for fire services, in
addition to vehicle and equipment replacement costs.
While the FCFA has been considering transitioning firefighters to full time employees,
the City has also been notified by the California Public Employee’s Retirement System
(CALPERS) that it may be required to enroll all reserve firefighters in CALPERS. The
City is currently seeking additional clarification from CALPERS regarding these
requirements.
ALTERNATIVES:
The following alternatives are provided for the Council’s consideration:
- Provide direction to Council Member Harmon related to additional staffing and
costs for the FCFA.
Item 12.b. - Page 2
CITY COUNCIL
CONSIDERATION OF PROVIDING DIRECTION TO THE CITY COUNCIL’S
REPRESENTATIVE ON THE FIVE CITIES FIRE AUTHORITY (FCFA) BOARD OF
DIRECTORS REGARDING ISSUES RELATED TO ADDITIONAL STAFFING NEEDED
BY THE FCFA AND CORRESPONDING COSTS
JANUARY 9, 2018
PAGE 3
ADVANTAGES:
Providing direction to Council Member Harmon will allow her to represent the City of
Arroyo Grande effectively at the FCFA Board meetings.
DISADVANTAGES:
There are no disadvantages identified with providing direction to Council Member
Harmon.
ENVIRONMENTAL REVIEW:
No environmental review is required for this item.
PUBLIC NOTIFICATION AND COMMENTS:
The Agenda was posted at City Hall and on the City’s website in accordance with
Government Code Section 54954.2.
Attachment:
1. Staff Report to FCFA Board of Directors from December 15, 2017.
Item 12.b. - Page 3
STAFF REPORT___________________________________________________
TO: Chair and Board Members MEETING DATE: December 15, 2017
FROM: Stephen C. Lieberman, Fire Chief
SUBJECT: Transition to Full-Time Firefighter classification
RECOMMENDATION
Provide direction to the Fire Chief to implement a plan for a phased transition of the Reserve Firefighter
program from part time to full time employees, beginning in the current fiscal year.
___________________________________________________________________________________
BACKGROUND
At the November 17, 2017 Board Meeting, the Fire Chief presented information to the Board related to
the challenges of sustaining a part time Reserve Firefighter program. Recruitment and retention
challenges have constrained the ability to provide a consistent level of service to the member
communities.
Prior to the creation of the Five Cities Fire Authority in 2010, each of the member communities had
volunteer-based fire departments. Due to a number of factors including the availability of volunteer
community members to respond to 9-1-1 calls, increasing State and Federal safety and training
requirements, increasing call volume, an aging population and increased development, the member
communities began a transition to full-time staffing in the 1990’s.
While requests for service have increased, the Reserve Firefighter program has been in decline.
The last vestige of the volunteer fire service within the Five Cities Fire Authority is the Reserve Firefighter
(part time) program. Like many other fire departments, this program has experienced a consistent
decrease in the number employees over the past several years. Reasons for the decline include:
Compensation and Benefits
Opportunity for full time employment at larger fire agencies
Cost of Living in San Luis Obispo County
Additionally, the frequent need for recruiting and training candidates for this part time position have other
related costs and impacts:
Training Time & Content - When a trainee is assigned to a station, most of the available training
time is spent on “the basics” needed to support the employee’s knowledge base and ultimate
success. This limits the ability for more experienced personnel to focus on advanced training
curriculum. The City of Pismo Beach contracted with a consultant to conduct a Fire Department
Operations Review (6/20/17). The report identified a quantifiable impact to company training
hours due to the constant turnover and related training needs associated with a reserve (part
time) program.
Costs – Direct and Indirect cost impacts include:
o Livescan and Pre-Employment Physical
o Personal Protective Equipment (structural turnouts - $4,000/set)
o Uniforms
o Staff time to manage a continuous recruitment and interview panels
o Staff Overtime to run a Reserve Firefighter academy
ATTACHMENT 1
Item 12.b. - Page 4
___________________________________________________________________________________
Staff Report: Transition to Full-Time Firefighter Classification Page 2
December 15, 2017
Board direction at the November meeting included several components that are presented in this report.
The motion included the following:
Do not temporarily close fire stations due to limited staffing.
Expend unallocated funds in current operating budget to keep fire stations staffed.
Perform a financial analysis of current operating budget, comparing year-to-date expenditures
against the budget. Additionally, staff has projected known costs for the remainder of the fiscal
year.
Provide cost estimates and a proposed timeline for the phased transition to full time staffing at the
Firefighter II rank.
Maintain the Reserve Firefighter I program through the transition period.
Staff has included financial estimates to reflect positions identified in the five-year Strategic Plan. These
positions include the three (3) Fire Engineers for Station 3 (Oceano) and a transition to three (3) shift-
based Battalion Chiefs.
FISCAL IMPACTS
Temporary Station Closures
The Board direction to maintain staffing at the community fire stations will continue to generate financial
challenges for the organization. While staff will continue to recruit and evaluate potential Reserve
Firefighter candidates, due to the limited number of available Reserve Firefighters, open shifts will need to
be filled by either Reserve Firefighters paid at an overtime rate or by Full Time Fire Engineers and
Captains at an overtime rate. Based on December through June staffing projections, 178 Reserve
Firefighter shifts remain open and will need to be filled. Staff shared the following shift rates at the
December meeting.
Reserve Firefighter – Standard 24-hour shift $346
Reserve Firefighter – Overtime 24-hour shift $519
Fire Engineer - Overtime 24-hour shift $1,005
Fire Captain - Overtime 24-hour shift $1,194
Budget Projection – Fiscal Year 2017/2018
Staff has reviewed year-to-date “actual” expenditures. Additionally, staff has identified all outstanding
KNOWN expenditures remaining for the fiscal year. The operating budget does not include funds that are
not designated to be expended. The projection is only an estimate; it does not take into account
unforeseen events such as:
Emergency vehicle repairs
Worker’s Compensation claims
Emergency incident that requires immediate expenditures
Filling 178 Open Firefighter shifts with Overtime
Additionally, payroll forecasts take into account the 178 open shifts that must be filled. Staff has taken a
conservative approach (severe case scenario) and has used the Fire Engineer overtime rate for the
forecast. This action would have a significant impact to the existing fund balance (reserves), which
include designated funding for future vehicle replacement. Based on the assumption that the 178 open
shifts will be filled with Engineer overtime, listed below is a summary of the financial impact:
Additional Overtime to cover open shifts (at Engineer OT rate) $178,890
Estimated Operating Budget Overage $367,748
Item 12.b. - Page 5
___________________________________________________________________________________
Staff Report: Transition to Full-Time Firefighter Classification Page 3
December 15, 2017
Fund Balance (approximately $55,000 reserved for vehicle replacement) $381,288
Remaining Fund Balance $ 27,759
Emergency Hire of Three (3) Full Time Firefighters
The Board could consider accelerating the recruitment and start date of the initial three firefighters during
the current fiscal year. Assuming a 60-day recruitment/assessment process (this emergency hire would
be internal candidates only) with a projected April 1, 2018 start date, the number of open shifts potentially
filled by Engineer overtime would be 88. This action would have a significant impact to the existing fund
balance (reserves) which include designated funding for future vehicle replacement.
The financial impact would be estimated as:
Estimated Payroll cost for Three (3) Full Time Firefighters (pro-rated) $ 75,000
Additional Overtime to cover open shifts (at Engineer OT Rate) $ 88,440
Subtotal $163,440
Estimated Operating Budget Overage $352,419
Fund Balance (approximately $55,000 reserved for vehicle replacement) $381,288
Remaining Fund Balance $ 43,088
Phased Implementation Timelines and Funding Requirements
Staff has presented two alternatives for a phased implementation. The first alternative includes the
following assumptions:
The current and projected unfilled Reserve Firefighter shifts will be filled by existing employees
being compensated at an overtime rate of compensation
Staff will continue to recruit candidates for the Reserve Firefighter program
A recruitment and assessment process to identify three (3) candidates for the Full Time position
of Firefighter II will be initiated (July 1, 2018 start date)
Cost allocation percentages based on current budget (FY 17/18)
Item 12.b. - Page 6
___________________________________________________________________________________
Staff Report: Transition to Full-Time Firefighter Classification Page 4
December 15, 2017
Potential Timeline
July 1, 2018 Implementation
February 2018
•Recruitment Process
Initiated
July 2019
•Full Time Firefighters (3)
•Maintain Reserve FF *
•Fire Engineers (3) **
July 2020
•Full Time Firefighters (3)
•Eliminate Reserve FF
•Battalion Chief (Shift) ***
Source: FCFA Strategic Plan –March 2017
July 2018
•Full Time Firefighters (3)
•Maintain Reserve FF *
•Acting Battalion Chief Pgm ***
July 2021
•Full Time Firefighters (3)
* Reserve Firefighter retained to support transition to FTE’s through 6/30/2019
** Hire Fire Engineers for Station 3 (Oceano)
*** Create succession planning for Battalion Chief (7/18) and add one BC position (7/20)
July 2018 July 2019 July 2020 July 2021
3 Full Time Firefighters (3)300,000 309,000 318,300 327,800
Acting BC Program 133,500 137,500 - -
3 Full Time Firefighters (6)309,000 318,300 327,800
3 Fire Engineers 405,000 417,200 429,700
3 Full Time Firefighters (9)318,300 327,800
Battalion Chief (Shift)190,000 195,700
3 Full Time Firefighters (12)327,800
Total Additional Costs 433,500 1,160,500 1,562,100 1,936,600
By community:
Arroyo Grande (47%)203,745 545,435 734,187 910,202
Grover Beach (34%)147,390 394,570 531,114 658,444
OCSD (19%)82,365 220,495 296,799 367,954
433,500 1,160,500 1,562,100 1,936,600
Item 12.b. - Page 7
___________________________________________________________________________________
Staff Report: Transition to Full-Time Firefighter Classification Page 5
December 15, 2017
The second implementation option is based on the following assumptions:
An “Emergency” internal recruitment will be initiated to identify three (3) candidates for the Full
Time position of Firefighter II as soon as possible (assuming April 1, 2018 start date)
The current and projected unfilled Reserve Firefighter shifts through March 30, 2018 will be filled
by existing employees being compensated at an overtime rate of compensation
Staff will continue to recruit candidates for the Reserve Firefighter program
An external recruitment and assessment process to identify three (3) additional candidates for the
Full Time position of Firefighter II will be initiated (July 1, 2018 start date)
Cost allocation percentages based on current budget (FY 17/18)
Potential Timeline
Current Fiscal Year Implementation
Source: FCFA Strategic Plan –March 2017
February 2018
•Recruitment Process
and Emergency Hire
Full Time Firefighters (3)
July 2019
•Full Time Firefighters (3)
•Maintain Reserve FF *
•Fire Engineers (3) **
July 2020
•Full Time Firefighters (3)
•Eliminate Reserve FF
•Battalion Chief (Shift) ***
July 2018
•Full Time Firefighters (3)
•Maintain Reserve FF *
•Acting Battalion Chief Pgm ***
* Reserve Firefighter retained to support transition to FTE’s through 6/30/2019
** Hire Fire Engineers for Station 3 (Oceano)
*** Create succession planning for Battalion Chief (7/18) and add one BC position (7/20)
Item 12.b. - Page 8
___________________________________________________________________________________
Staff Report: Transition to Full-Time Firefighter Classification Page 6
December 15, 2017
ALTERNATIVES
1. Direct the Fire Chief to fill available Reserve Firefighter shifts with available personnel, and to
initiate a recruitment for three (3) Firefighter II positions with a July 1, 2018 start date
2. Direct the Fire Chief to fill available Reserve Firefighter shifts with available personnel, and to
initiate an “emergency” recruitment to hire three (3) Firefighter II positions in the current fiscal
year.
3. Direct the Fire Chief to begin planning for implementation of the positions of Firefighter II, Fire
Engineer and shift Battalion Chief.
4. Provide other direction.
ATTACHMENTS
1. Budget Summary – Filling 178 Firefighter shifts with Fire Engineer at Overtime rate
2. Budget Summary – Filling 88 shifts with Fire Engineer at Overtime rate and immediate
recruitment of three (3) full time Firefighters
April 2018 July 2018 July 2019 July 2020 July 2021
3 Full Time Firefighters (3)75,000 309,000 318,300 327,800 337,600
Acting BC Program 133,500 137,500 - -
3 Full Time Firefighters (6)309,000 318,300 327,800 337,600
3 Fire Engineers 405,000 417,200 429,700
3 Full Time Firefighters (9)318,300 327,800 337,600
Battalion Chief (Shift)190,000 195,700
3 Full Time Firefighters (12)327,800 337,600
Total Additional Costs 75,000 751,500 1,497,400 1,918,400 1,975,800
By community:
Arroyo Grande (47%)35,250 353,205 703,778 901,648 928,626
Grover Beach (34%)25,500 255,510 509,116 652,256 671,772
OCSD (19%)14,250 142,785 284,506 364,496 375,402
75,000 751,500 1,497,400 1,918,400 1,975,800
Item 12.b. - Page 9
Actual
(unaudited)Budget Projected Over/(Shortage)
Beginning Fund Balance 232,821$ 381,288$ 381,288$ 0$
Revenues 4,728,028 4,831,258 4,845,477 14,219
Expenditures:
Salaries & Benefits 3,643,541 3,696,228 4,063,976 (367,748)
Services & Supplies 561,401 594,100 594,100 -
Equipment Replacement 602,018 439,700 439,700 -
Debt Service 326,876 101,230 101,230 -
Total Expenditures 5,133,836 4,831,258 5,199,006 (367,748)
Prior period adjustment
Other financing sources (uses)554,275
Change in Fund Balance 148,467 (0) (353,529) 381,967
Ending Fund Balance 381,288$ 381,288$ 27,759$ 381,967$
Designated Reserve 55,000$ 55,000$ 55,000$ 55,000$
Undesignated Fund Balance 326,288 326,288 (27,241) 326,967
Total Fund Balance 381,288$ 381,288$ 27,759$ 381,967$
Fiscal Year 2017 Fiscal Year 2018
FIVE CITIES FIRE AUTHORITY
BUDGET SUMMARY
For the Fiscal Year Ending June 30, 2018
Scenario for Reserve program: 178 shifts of remaining 636 shifts are filled at Engineer OT
Item 12.b. - Page 10
Scenario for Reserve program: 178 shifts of remaining 636 shifts are filled at Engineer OT
CURRENT
BUDGET
PROJECTED OVER/(SHORT)
ACT ACCOUNT NAME
Actual
(unaudited)
2017 2018 2018 2018
REVENUES
4301 INTEREST 3,490$ 700$ 700$ -$
4422 ARROYO GRANDE FIRE
REIMBURSEMENT
2,241,766 2,233,102 2,233,102 0
4443 GROVER BEACH FIRE REIMBURSEMENT 1,417,661 1,613,328 1,613,328 0
4444 OCEANO FIRE REIMBURSEMENT 779,965 874,400 874,400 (0)
4458 STATE GRANT - - -
4491 SAFER GRANT - - -
4462 LOCAL GRANT 29,719 1,265 1,265
4726 FIRE IMPACT FEES 4,101 1,000 1,000 -
4729 FIRE-FIRST RESPONDER SUPPORT 22,228 20,600 20,600 -
4730 FIRE-STRIKE TEAM REIMBURSEMENT 186,322 88,128 88,128 -
4803 SALES-EQUIPMENT/MATERIALS 5,000 5,000
4807 EXPENSE RECOVERY 42,776 - 7,954 7,954
4816 PROCEEDS FROM DEBT ISSUANCE 554,275 -
GRAND TOTAL REVENUES 5,282,303$ 4,831,258$ 4,845,477$ 14,219$
FIVE CITIES FIRE AUTHORITY
BUDGET
For the Fiscal Year Ending June 30, 2018
Item 12.b. - Page 11
Scenario for Reserve program: 178 shifts of remaining 636 shifts are filled at Engineer OT
CURRENT
BUDGET
PROJECTED OVER/(SHORT)
ACT ACCOUNT NAME
Actual
(unaudited)
2017 2018 2018 2018
FIVE CITIES FIRE AUTHORITY
BUDGET
For the Fiscal Year Ending June 30, 2018
EXPENDITURES
5101 SALARIES FULL-TIME 1,201,809 1,711,200 1,432,780 278,420
5102 SALARIES PERMANENT PART-TIME 19,492 16,400 13,300 3,100
5103 SALARIES TEMPORARY PART-TIME 372,210 368,000 380,261 (12,261)
5105 SALARIES OVERTIME 570,525 266,800 636,196 (369,396)
5106 SALARIES - STRIKE TEAM OVERTIME 116,321 88,128 88,128 -
5108 HOLIDAY PAY 71,603 69,400 71,715 (2,315)
5109 SICK LEAVE PAY 42,504 - 47,930 (47,930)
5110 ANNUAL LEAVE BUY BACK 9,327 7,000 11,062 (4,062)
5111 VACATION BUY BACK 43,337 45,000 43,300 1,700
5112 SICK LEAVE BUY BACK 927 4,000 1,000 3,000
5113 VACATION LEAVE PAY 63,522 - 76,530 (76,530)
5114 COMPENSATION PAY 42,766 - 31,297 (31,297)
5115 ANNUAL LEAVE 23,448 - 32,753 (32,753)
5121 PERS RETIREMENT 425,736 441,700 485,515 (43,815)
5122 SOCIAL SECURITY 165,026 161,700 189,161 (27,461)
5123 PARS RETIREMENT 5,856 5,800 6,422 (622)
5126 STATE DISABILITY INS. (SDI)14,113 12,200 21,461 (9,261)
5127 DEFERRED COMPENSATION 2,707 3,000 2,761 239
5131 HEALTH INSURANCE 312,332 345,800 329,035 16,765
5132 DENTAL INSURANCE 18,865 20,800 20,733 67
5133 VISION INSURANCE 4,810 5,400 5,247 153
5134 LIFE INSURANCE 2,092 2,400 2,302 98
5135 LONG TERM DISABILITY INSURANCE 7,628 8,400 14,891 (6,491)
5136 RETIREES HEALTH INSURANCE 8,239 6,500 6,569 (69)
5141 WORKERS COMPENSATION 98,148 101,000 113,628 (12,628)
5142 UNEMPLOYMENT INSURANCE (402) 5,000 - 5,000
5143 UNIFORM ALLOWANCE - - - -
5147 EMPLOYEE ASSISTANCE PROGRAM 600 600 - 600
Subtotal Salaries & Benefits 3,643,541 3,696,228 4,063,976 (367,748)
5201 SUPPLIES - OFFICE 6,948 7,000 7,000 -
5206 SUPPLIES - EMS 6,586 10,000 10,000 -
5208 POSTAGE/MAILING 1,930 1,800 1,800 -
5255 SPECIAL DEPARTMENT SUPPLIES 20,459 20,000 20,000 -
5272 PROTECTIVE/SAFETY CLOTHING 71,835 35,000 35,000 -
5273 SMALL TOOLS 2,247 3,000 3,000 -
5276 UNIFORMS 20,000 20,000 -
5301 ADVERTISING - 1,000 1,000 -
Item 12.b. - Page 12
Scenario for Reserve program: 178 shifts of remaining 636 shifts are filled at Engineer OT
CURRENT
BUDGET
PROJECTED OVER/(SHORT)
ACT ACCOUNT NAME
Actual
(unaudited)
2017 2018 2018 2018
FIVE CITIES FIRE AUTHORITY
BUDGET
For the Fiscal Year Ending June 30, 2018
5303 CONTRACTUAL SERVICES 122,021 101,000 101,000 -
5306 PRINTING SERVICES 1,809 4,000 4,000 -
5315 PRE-EMPLOYMENT PHYSICALS 7,535 9,200 9,200 -
5316 JOB RECRUITMENT EXPENSE 961 2,000 2,000 -
5324 FORENSIC MANDATE SERVICES 30 1,800 1,800 -
5325 HAZMAT/SAFETY PROGRAM 13,046 15,500 15,500 -
5401 UTILITIES 43,244 45,000 45,000 -
5403 TELECOMMUNICATIONS 22,559 30,000 30,000 -
5501 CONFERENCE/TRAINING 9,145 12,000 12,000 -
5503 MEMBERSHIPS & SUBSCRIPTIONS 2,368 3,700 3,700 -
5504 PUBLIC RELATIONS 4,050 6,000 6,000 -
5508 MISC EXPENSE 1,423 2,500 2,500 -
5512 TRAVEL 4,720 3,500 3,500 -
5553 RENT-BUILDING AND LAND 15,000 15,000 15,000 -
5555 BANK CHARGES 66 300 300 -
5576 LIABILITY INSURANCE-JPA SHARE 13,634 18,000 18,000 -
5599 WEED ABATEMENT 10,326 12,000 12,000 -
5601 MAINTENANCE - VEHICLES 94,966 100,000 100,000 -
5602 MAINTENANCE - OFFICE EQUIPMENT 2,988 3,600 3,600 -
5603 MAINTENANCE - MACH & EQUIP 31,328 53,000 53,000 -
5604 MAINTENANCE - BUILDINGS 7,170 8,000 8,000 -
5605 MAINTENANCE - GROUNDS 499 2,000 2,000 -
5606 MAINTENANCE - RADIO
COMMUNICATIONS
6,670 8,200 8,200 -
5608 GAS & OIL 35,838 40,000 40,000 -
Subtotal Services & Supplies - 561,401 594,100 594,100 -
5803 LEASE PURCHASE PAYMENTS 326,876 101,230 101,230 -
Subtotal Debt Service - 326,876 101,230 101,230 -
6101 DATA PROCESSING EQUIPMENT 10,607 16,000 16,000 -
6103 COMPUTER LICENSING SOFTWARE 16,202 50,000 50,000 -
6201 MACHINERY & EQUIPMENT 16,378 373,700 373,700 -
6301 VEHICLES 558,831
Subtotal Equip Replacement - 602,018 439,700 439,700 -
GRAND TOTAL EXPENDITURES 5,133,836$ 4,831,258$ 5,199,006$ (367,748)$
Item 12.b. - Page 13
Scenario for Reserve program: 88 shifts of remaining 636 shifts are filled at Engineer OT + Emergency hire of 3 FT FF's
Actual
(unaudited)Budget Projected Over/(Shortage)
Beginning Fund Balance 232,821$ 381,288$ 381,288$ 0$
Revenues 4,728,028 4,831,258 4,845,477 14,219
Expenditures:
Salaries & Benefits 3,643,541 3,696,228 4,048,647 (352,419)
Services & Supplies 561,401 594,100 594,100 -
Equipment Replacement 602,018 439,700 439,700 -
Debt Service 326,876 101,230 101,230 -
Total Expenditures 5,133,836 4,831,258 5,183,677 (352,419)
Prior period adjustment
Other financing sources (uses)554,275
Change in Fund Balance 148,467 (0) (338,200) 366,638
Ending Fund Balance 381,288$ 381,288$ 43,088$ 366,638$
Designated Reserve 55,000$ 55,000$ 55,000$ 55,000$
Undesignated Fund Balance 326,288 326,288 (11,912) 311,638
Total Fund Balance 381,288$ 381,288$ 43,088$ 366,638$
Fiscal Year 2017 Fiscal Year 2018
FIVE CITIES FIRE AUTHORITY
BUDGET PROJECTION
For the Fiscal Year Ending June 30, 2018
Item 12.b. - Page 14
Scenario for Reserve program: 88 shifts of remaining 636 shifts are filled at Engineer OT + Emergency hire of 3 FT FF's
CURRENT
BUDGET
CURRENT
(as of
11/30/17)
PROJECTED OVER/(SHORT)
ACT ACCOUNT NAME
Actual
(unaudited)
2017 2018 2018 2018 2018
REVENUES
4301 INTEREST 3,490$ 700$ -$ 700$ -$
4422 ARROYO GRANDE FIRE
REIMBURSEMENT
2,241,766 2,233,102 1,031,174 2,233,102 0
4443 GROVER BEACH FIRE REIMBURSEMENT 1,417,661 1,613,328 729,633 1,613,328 0
4444 OCEANO FIRE REIMBURSEMENT 779,965 874,400 404,265 874,400 (0)
4458 STATE GRANT - - - -
4491 SAFER GRANT - - - -
4462 LOCAL GRANT 29,719 1,265 1,265 1,265
4726 FIRE IMPACT FEES 4,101 1,000 255 1,000 -
4729 FIRE-FIRST RESPONDER SUPPORT 22,228 20,600 5,574 20,600 -
4730 FIRE-STRIKE TEAM REIMBURSEMENT 186,322 88,128 - 88,128 -
4803 SALES-EQUIPMENT/MATERIALS 5,000 5,000 5,000
4807 EXPENSE RECOVERY 42,776 - 7,954 7,954 7,954
4816 PROCEEDS FROM DEBT ISSUANCE 554,275 -
GRAND TOTAL REVENUES 5,282,303$ 4,831,258$ 2,185,120$ 4,845,477$ 14,219$
FIVE CITIES FIRE AUTHORITY
BUDGET PROJECTION
For the Fiscal Year Ending June 30, 2018
Item 12.b. - Page 15
Scenario for Reserve program: 88 shifts of remaining 636 shifts are filled at Engineer OT + Emergency hire of 3 FT FF's
CURRENT
BUDGET
CURRENT
(as of
11/30/17)
PROJECTED OVER/(SHORT)
ACT ACCOUNT NAME
Actual
(unaudited)
2017 2018 2018 2018 2018
FIVE CITIES FIRE AUTHORITY
BUDGET PROJECTION
For the Fiscal Year Ending June 30, 2018
EXPENDITURES
5101 SALARIES FULL-TIME 1,201,809 1,711,200 606,176 1,507,780 203,420
5102 SALARIES PERMANENT PART-TIME 19,492 16,400 5,627 13,300 3,100
5103 SALARIES TEMPORARY PART-TIME 372,210 368,000 152,117 380,261 (12,261)
5105 SALARIES OVERTIME 570,525 266,800 194,587 547,074 (280,274)
5106 SALARIES - STRIKE TEAM OVERTIME 116,321 88,128 88,128 88,128 -
5108 HOLIDAY PAY 71,603 69,400 30,341 71,715 (2,315)
5109 SICK LEAVE PAY 42,504 - 20,278 47,930 (47,930)
5110 ANNUAL LEAVE BUY BACK 9,327 7,000 4,680 11,062 (4,062)
5111 VACATION BUY BACK 43,337 45,000 - 43,300 1,700
5112 SICK LEAVE BUY BACK 927 4,000 - 1,000 3,000
5113 VACATION LEAVE PAY 63,522 - 32,378 76,530 (76,530)
5114 COMPENSATION PAY 42,766 - 13,241 31,297 (31,297)
5115 ANNUAL LEAVE 23,448 - 13,857 32,753 (32,753)
5121 PERS RETIREMENT 425,736 441,700 175,704 485,515 (43,815)
5122 SOCIAL SECURITY 165,026 161,700 72,859 188,080 (26,380)
5123 PARS RETIREMENT 5,856 5,800 2,717 6,422 (622)
5126 STATE DISABILITY INS. (SDI)14,113 12,200 6,026 21,334 (9,134)
5127 DEFERRED COMPENSATION 2,707 3,000 1,168 2,761 239
5131 HEALTH INSURANCE 312,332 345,800 136,067 329,035 16,765
5132 DENTAL INSURANCE 18,865 20,800 8,574 20,733 67
5133 VISION INSURANCE 4,810 5,400 2,170 5,247 153
5134 LIFE INSURANCE 2,092 2,400 952 2,302 98
5135 LONG TERM DISABILITY INSURANCE 7,628 8,400 6,300 14,891 (6,491)
5136 RETIREES HEALTH INSURANCE 8,239 6,500 2,779 6,569 (69)
5141 WORKERS COMPENSATION 98,148 101,000 28,407 113,628 (12,628)
5142 UNEMPLOYMENT INSURANCE (402) 5,000 - - 5,000
5143 UNIFORM ALLOWANCE - - - - -
5147 EMPLOYEE ASSISTANCE PROGRAM 600 600 - - 600
Subtotal Salaries & Benefits 3,643,541 3,696,228 1,605,133 4,048,647 (352,419)
5201 SUPPLIES - OFFICE 6,948 7,000 2,465 7,000 -
5206 SUPPLIES - EMS 6,586 10,000 3,942 10,000 -
5208 POSTAGE/MAILING 1,930 1,800 558 1,800 -
5255 SPECIAL DEPARTMENT SUPPLIES 20,459 20,000 8,798 20,000 -
5272 PROTECTIVE/SAFETY CLOTHING 71,835 35,000 23,343 35,000 -
5273 SMALL TOOLS 2,247 3,000 803 3,000 -
5276 UNIFORMS 20,000 6,258 20,000 -
5301 ADVERTISING - 1,000 - 1,000 -
Item 12.b. - Page 16
Scenario for Reserve program: 88 shifts of remaining 636 shifts are filled at Engineer OT + Emergency hire of 3 FT FF's
CURRENT
BUDGET
CURRENT
(as of
11/30/17)
PROJECTED OVER/(SHORT)
ACT ACCOUNT NAME
Actual
(unaudited)
2017 2018 2018 2018 2018
FIVE CITIES FIRE AUTHORITY
BUDGET PROJECTION
For the Fiscal Year Ending June 30, 2018
5303 CONTRACTUAL SERVICES 122,021 101,000 4,826 101,000 -
5306 PRINTING SERVICES 1,809 4,000 397 4,000 -
5315 PRE-EMPLOYMENT PHYSICALS 7,535 9,200 2,409 9,200 -
5316 JOB RECRUITMENT EXPENSE 961 2,000 96 2,000 -
5324 FORENSIC MANDATE SERVICES 30 1,800 - 1,800 -
5325 HAZMAT/SAFETY PROGRAM 13,046 15,500 12,189 15,500 -
5401 UTILITIES 43,244 45,000 13,716 45,000 -
5403 TELECOMMUNICATIONS 22,559 30,000 8,094 30,000 -
5501 CONFERENCE/TRAINING 9,145 12,000 2,380 12,000 -
5503 MEMBERSHIPS & SUBSCRIPTIONS 2,368 3,700 1,438 3,700 -
5504 PUBLIC RELATIONS 4,050 6,000 2,893 6,000 -
5508 MISC EXPENSE 1,423 2,500 721 2,500 -
5512 TRAVEL 4,720 3,500 900 3,500 -
5553 RENT-BUILDING AND LAND 15,000 15,000 7,500 15,000 -
5555 BANK CHARGES 66 300 - 300 -
5576 LIABILITY INSURANCE-JPA SHARE 13,634 18,000 12,775 18,000 -
5599 WEED ABATEMENT 10,326 12,000 356 12,000 -
5601 MAINTENANCE - VEHICLES 94,966 100,000 37,541 100,000 -
5602 MAINTENANCE - OFFICE EQUIPMENT 2,988 3,600 4,888 3,600 -
5603 MAINTENANCE - MACH & EQUIP 31,328 53,000 2,357 53,000 -
5604 MAINTENANCE - BUILDINGS 7,170 8,000 3,862 8,000 -
5605 MAINTENANCE - GROUNDS 499 2,000 80 2,000 -
5606 MAINTENANCE - RADIO
COMMUNICATIONS
6,670 8,200 928 8,200 -
5608 GAS & OIL 35,838 40,000 10,704 40,000 -
Subtotal Services & Supplies - 561,401 594,100 177,217 594,100 -
5803 LEASE PURCHASE PAYMENTS 326,876 101,230 - 101,230 -
Subtotal Debt Service - 326,876 101,230 - 101,230 -
6101 DATA PROCESSING EQUIPMENT 10,607 16,000 9,975 16,000 -
6103 COMPUTER LICENSING SOFTWARE 16,202 50,000 6,196 50,000 -
6201 MACHINERY & EQUIPMENT 16,378 373,700 8,412 373,700 -
6301 VEHICLES 558,831
Subtotal Equip Replacement - 602,018 439,700 24,583 439,700 -
GRAND TOTAL EXPENDITURES 5,133,836$ 4,831,258$ 1,806,933$ 5,183,677$ (352,419)$
Item 12.b. - Page 17
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Item 12.b. - Page 18