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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 THIS PAGE INTENTIONALLY LEFT BLANK Item 12.b. - Page 18