Agenda

Return

C. 27

To:	Contra Costa County Fire Protection District Board of Directors
From:	Lewis T. Broschard III, Chief, Contra Costa Fire Protection District
Date:	May 23, 2023

Contra

Costa

County

Subject:

Appropriation and Revenue Adjustment - Annexation Budget

APPROVE	OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR	RECOMMENDATION OF BOARD COMMITTEE

Action of Board On: 05/23/2023

APPROVED AS RECOMMENDED

OTHER

Clerks Notes:

VOTE OF SUPERVISORS

AYE:

John Gioia, District I Supervisor
Candace Andersen, District II Supervisor
Diane Burgis, District III Supervisor
Ken Carlson, District IV Supervisor
Federal D. Glover, District V Supervisor

Contact:

Jackie Lorrekovich, Chief of Admin Services 925-941-3300

I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown.
ATTESTED: May 23, 2023
,

BY:	, Deputy

RECOMMENDATION(S):

APPROVE Appropriation and Revenue Adjustment No. BDA-23-00128 authorizing the transfer of revenue in the amount of $12,054,930 from East Contra Costa Fire Protection District (ECCFPD) Fund No. 306000 and appropriating it in the Contra Costa County Fire Protection District for wages and benefits, services and supplies, debt service, capital equipment, and other costs associated with the annexation and dissolution of ECCFPD.

FISCAL IMPACT:

100% Accumulated property tax revenue from the area of the former ECCFPD.

BACKGROUND:

On March 9, 2022, the Contra Costa Local Agency Formation Commission (LAFCO) approved the annexation and dissolution of ECCFPD. On July 1, 2022, the Contra Costa County Fire Protection District (District) assumed the duties and obligations of ECCFPD as its successor agency. As part of the boundary change, the District is now responsible for the cost of providing fire, EMS, and rescue services within the former area of ECCFPD. That includes providing for wages and benefits and any necessary supplies, tools, equipment (capital and non-capital), training, licensing, and related costs for the new (former ECCFPD) personnel. It also includes building and grounds maintenance projects, heavy fire apparatus and light duty vehicle acquisition, maintenance and repair, and the assumption of debt incurred by ECCFPD.

The deadline for the District to submit its fiscal year (FY) 2022-23 preliminary recommended budget to the County Administrator's Office was February 4, 2022. The hearing on the FY 2022-23 Recommended County and Special District Budgets was conducted on April 12, 2022. The FY 2022-23 County and Special District Budgets were adopted on May 10, 2022. Thus, the adoption of the District's operating budget occurred prior to the annexation effective date of July 1, 2022.

This adjustment recognizes new revenue from the former ECCFPD and appropriates it in the District's general operating fund (fund no. 202000 and dept/org 7300). Going forward, the District will submit one consolidated budget for the now expanded agency and will receive property tax and other revenues directly for properties within the area of the former ECCFPD. The District expects that this will be a fluid process. Additional adjustments may be necessary before the end of the current FY.

CONSEQUENCE OF NEGATIVE ACTION:

The District will not have the funds appropriated to pay for current year expenditures directly attributable to the annexation and dissolution of ECCFPD.