final budget fy‐ 2016/2017 - lakeside fire protection district€¦ · fy‐ 2016/2017 mission:...

FINAL BUDGET

FY‐2016/2017Mission:

TheLakesideFireDepartmentisdedicatedtothepreventionandsuppressionoffire;theemergencytreatmentandtransportationoftheillandinjured;andthoseduties

thatprovideforprotectionoflife,property,andtheenvironment.

LAKESIDE FIRE PROTECTION DISTRICT

CATEGORIES ACCOUNT # PAGE #BUDGET SUMMARY 1FUND ALLOCATION 2MEANS OF FINANCING - Operating Revenue 3MEANS OF FINANCING - Non-Operating Revenue & Fund Transfers 4SUMMARY OF OPERATING EXPENSES 5SALARIES/SAFETY POSITIONS 500900 6SALARIES/NON-SAFETY POSITIONS 501000 7SALARIES/DIRECTORS 501100 8OVERTIME 501200 9OUT-OF-RATE 501300 10FLSA 501400 11INCENTIVE PAY 501500 12HOLIDAY PAY 501600 13GROUP MEDICAL INSURANCE 501700 14UNIFORM ALLOWANCE 501800 15ACCRUED LEAVE 501900 16RETIREMENT 502000 17MEDICARE TAX 502100 18PERSONAL PROTECTIVE EQUIPMENT (PPE) 505000 19TELEPHONE 505100 20HOUSEHOLD 505200 21MOTOR FUELS 505300 22OFFICE EXPENSE 505400 23PROFESSIONAL SERVICES 505500 24DISTRICT SPECIAL EXPENSE 505800 25FIREFIGHTING EQUIPMENT 505900 26UTILITIES 506000 27DISPATCHING 506100 28WORKERS COMPENSATION 510100 29APPARATUS MAINTENANCE 512000 30STATION MAINTENANCE 512300 31EMERGENCY MEDICAL SERVICES 514000 32MEETINGS & MEMBERSHIPS 515100 33TRAINING & SEMINARS 517000 34COMMUNITY SERVICES 522000 35CAPITAL FUNDING 536400 36CAPITAL IMPROVEMENTS 536000 37DEBT SERVICE 536300 38PROPERTY RENTAL 570000 39EMERGENCY INCIDENTS - Non-Operating Expenses 536600 40CONTINGENCY - Non-Operating Expenses 536500 41APPENDIX - A SALARY SCHEDULE

\\BLAZE\LKS Secured Files\Admin\Finance\Budget\Budget FY-2017\Final Budget\FINAL BUDGET(FY-16-17)_160822.xlsxTable of Contents

Lakeside Fire Protection DistrictBudget Summary

FINAL BUDGET - FISCAL YEAR 2016/2017

Final FY-15/16Amended FY-

15/16 FY-16/17 Change %Base Salaries $3,246,000 $3,279,775 $3,229,750 ($50,025) -1.5%Overtime/FLSA $1,033,289 $1,115,289 $1,071,417 ($43,872) -3.9%Benefits $3,126,204 $3,198,944 $3,352,848 $153,904 4.8%Board of Directors $14,129 $14,129 $14,129 $0 0.0%Services and Supplies $1,038,663 $1,063,913 $1,131,975 $68,062 6.4%Dispatching $351,563 $351,563 $353,115 $1,553 0.4%EMS Expense $46,960 $46,960 $47,780 $820 1.7%Training $94,050 $94,050 $106,800 $12,750 13.6%Community Services $30,250 $30,250 $31,250 $1,000 3.3%Capital Funding $681,124 $681,124 $837,170 $156,046 22.9%

Sub-Total = $9,662,232 $9,875,996 $10,176,235 $300,239 3.0%CSA-69 Contract Expense $3,015,672 $3,025,819 $3,115,863 $90,044 3.0%

Total Operating Expenses = $12,677,904 $12,901,815 $13,292,098 $390,283 3.0%

Total Operating Means of Financing = $12,769,552 $12,779,699 $13,470,563 $690,864

Reserves used for non-recurring expenses = $0 $122,116 $0 ($122,116)Increase/(Decrease) from Operations = 91,649 (0) 178,465 178,465

Final FY-15/16Amended FY-

15/16 FY-16/17 Change IncreaseNon-Operating Revenue & Fund Transfers = $4,744,234 $5,687,234 $3,982,116 ($1,705,118) -30.0%

Emergency Incident Costs = $472,500 $472,500 $472,500 $0 0.0%Total Contingency Reserve Outlay = $105,000 $171,000 $493,250 $322,250 188.5%

Total OPEB Outlay = $947,466 $947,466 $454,456 ($493,010) -52.0%Total Capital Outlay = $2,440,520 $2,940,520 $1,870,000 ($1,070,520) -36.4%

Total Rental Home Expenses = $12,000 $12,000 $12,000 $0 0.0%Total Accrued Leave Payout = $175,000 $250,000 $93,000 ($157,000) -62.8%

Debt Service - Capital = $551,548 $551,548 $546,710 ($4,838) -0.9%Total Non-Operating Expenses = $4,704,034 $5,345,034 $3,941,916 ($1,403,118) -26.3%

Increase/(Decrease) from Non-Operating = $40,200 $342,200 $40,200 ($302,000) -88.3%

Total Appropriations = $17,381,938 $18,246,849 $17,234,014 -$1,012,835 -6%

Total M&O costs = 1,561,485 1,582,235 1,670,920 88,685 5.6%Total Salary & Benefit costs = 7,419,621 7,563,534 7,668,145 104,611 1.4%

Total Property Tax/Bene. Fee = 9,605,880 9,605,880 10,071,700 465,820 4.8%% of Personnel cost to Property Tax/Bene. Fee = 77.24% 78.74% 76.14%

Category

Page 1 FINAL BUDGET(FY-16-17)_160822.xlsx

Lakeside Fire Protection DistrictFund Allocations - Reserves

FINALBUDGET‐FISCALYEAR2016/2017

AssignedGeneralFundReservesBeginningBalance* Increase (Decrease) EndingBalance Increase/

(Decrease)BudgetStabilityReserve 550,000 178,465 (593,250) 135,215 (414,785)Increase/(Decrease)fromOperations 178,465TransfertoContingencyBudget (493,250)TransfertoEmergencyIncidentBudget (100,000)AmountUsedtoBalanceBudget 0

AccruedLeaveReserve* 1,000,000 93,000 (93,000) 1,000,000 0LeavePayouts(estimate) (93,000)TransferinfromOperations(5019) 93,000

CapitalEquipmentReserve 700,000 848,830 (1,067,000) 481,830 (218,170)TransferinfromOperations 595,000EMSCapitalFundingfromCSA‐69 201,630CapitalEquipmentOutlay (1,055,000)PropertyRentalIncome 52,200 (12,000)

CapitalFacilitiesReserve 850,000 242,170 (815,000) 277,170 (572,830)TransferinfromOperations 242,170 0CapitalFacilitiesOutlay (815,000)

OPEBReserve 454,456 0 (454,456) (0) (454,456)FinalPaymentonSideFund (454,456)TransfertoOPEBReserveFund 0

HCFALiabilityReserve 750,000 0 0 750,000 0JPALiabilityandRCSInfrastructure

Self‐InsuredRetentionReserve 600,302 0 0 600,302 0PASISLiability

CommittedGeneralFundReservesEconomicBudgetStabilityReserve 2,500,000 0 0 2,500,000 0

TotalGeneralFundReserves= 7,404,758 1,362,465 (3,022,706) 5,744,517 (1,660,241)

*BeginningBalances,include$700,000homevalue,andareestimatesandwillberevisedaftertheaudit.

CERBTTRUSTFUND 2,259,000 950,695 (500,000) 2,709,695 450,695TransfertoCERBTTRUSTFUND 950,695Benefitsduetoretiredannuitants 500,000

Page 2 FINAL BUDGET(FY-16-17)_160822.xlsxFund Balances

Lakeside Fire Protection DistrictMeans of Financing

FINAL BUDGET - FISCAL YEAR 2016/2017SOURCE OF OPERATING REVENUES Totals %

Gross Property Taxes-Based on Annual Assessed Valuation Report by County of San Diego - 11,119,583 82.55%RDA Passthrough after the Dissolution of Redevelopment Agencies 0 0.00%Estimate of ERAF Property Tax Shift from the Fire District to Schools by the State(FY-13/14 Shift) (1,962,883) -14.57%

Ad-valorem Property Tax Revenue: 9,156,700 67.98%Special Assessment Tax - Fire Benefit Fee 915,000 6.79%

Total Property Tax: 10,071,700 74.77%Fees for Services 1,000 0.01%General Fund Interest 12,000 0.09%Mitigation Fees - used to reimburse the General Fund for previous years capital improvements 50,000 0.37%CSA-69 Contract Reimbursement for Operating & Capital Costs 3,115,863 23.13%Contract with County of San Diego - First Responder Claim Funds 50,000 0.37%Contract with Cellular Providers for Tower Leases - Station 26 & Station 3 20,000 0.15%USDRIP - Passthrough Revenue from Dissolution of Redevelopment Agencies 150,000 1.11%

Total Other Revenue = 3,398,863 25.23%

Sub-Total Operating Revenue = 13,470,563 100.00%

Total Operating Means of Financing = 13,470,563 100.00%

Total Non-Operating Means of Financing = 3,982,116

TOTAL MEANS OF FINANCING = $17,452,679

Total Appropriations = $17,234,014

Total Surplus / (Deficit) from Operating Activities = $178,465

Total Surplus / (Deficit) from Non-Operating Activities = $40,200

Total Surplus / (Deficit) from Operating & Non-Operating Activities = $218,665


Lakeside Fire Protection DistrictMeans of Financing

FINAL BUDGET - FISCAL YEAR 2016/2017

SOURCE OF NON-OPERATING REVENUE & FUND TRANSFERS TotalsFund Transfer from Capital Reserve Fund for Capital Purchases 1,870,000Fund Transfer from Emergency Reserve for Contingency Items 493,250Fund Transfer from OPEB Fund to CERBT and Pay for Current Obligations 454,456Fund Transfer from General Fund for Emergency Incidents 100,000Reimbursement for Emergency Service Assignments - (Includes $ for OES Reimburse for Admin & Vehicles) 372,500County of San Diego Cooperation Agreement for Debt Service - River Park Fire Station 546,710Fund Transfer from Accrued Leave Fund for payout of accrued leave 93,000Rental Property Income - Lakeside Avenue Properties Gross Rents 52,200

Total Non-Operating Means of Financing = 3,982,116

Total Operating Means of Financing = 13,470,563

TOTAL MEANS OF FINANCING = $17,452,679

Total Appropriations = $17,234,014

Total Surplus / (Deficit) from Operating Activities = $218,665

Total Surplus / (Deficit) from Non-Operating Activities = $40,200

Total Surplus / (Deficit) from Operating & Non-Operating Activities = $178,465


Lakeside Fire Protection District - Summary of Operating ExpensesTotalCSA‐69 Over/(Under)

Pg.# ACCT# CATEGORIES TOTAL Lakeside % Cost % Budget Budget5 500900 SALARIES/SAFETY 3,813,000 2,998,750 79% 814,250 21% 909,585 (95,335)6 501000 SALARIES/MISC. 308,000 231,000 75% 77,000 25% 76,210 7907 501100 SALARIES/DIR 18,839 14,129 75% 4,710 25% 0 4,7108 501200 OVERTIME 1,381,335 988,917 72% 392,417 28% 336,600 55,8179 501300 OUT‐OF‐RATE 17,000 14,000 82% 3,000 18% 0 3,00010 501400 FLSA 104,000 82,500 79% 21,500 21% 22,440 (940)11 501500 INCENTIVEPAY 38,000 28,500 75% 9,500 25% 14,000 (4,500)12 501600 HOLIDAYPAY 123,000 97,500 79% 25,500 21% 30,600 (5,100)13 501700 MEDICALINSURANCE 880,200 676,758 77% 203,442 23% 283,250 (79,808)14 501800 UNIFORMALLOW. 47,000 36,500 78% 10,500 22% 14,000 (3,500)15 501800 ACCRUEDLEAVE 93,000 69,750 75% 23,250 25% 0 23,25016 502000 RETIREMENT 2,735,673 2,105,661 77% 630,012 23% 635,839 (5,827)17 502100 MEDICARETAX 90,509 70,265 78% 20,244 22% 20,400 (156)18 505000 P.P.E. 85,950 66,673 78% 19,278 22% 19,204 7419 505100 TELEPHONE 39,000 29,250 75% 9,750 25% 8,063 1,68720 505200 HOUSEHOLD 20,100 15,075 75% 5,025 25% 10,315 (5,290)21 505300 MOTORFUELS 130,000 83,750 64% 46,250 36% 55,922 (9,672)22 505400 OFFICEEXPENSE 112,200 84,150 75% 28,050 25% 0 28,05023 505500 PROF/SERVICES 503,800 434,725 86% 69,075 14% 23,214 45,86124 505800 DIST.SPEC.EXPENSE 104,150 80,213 77% 23,938 23% 13,265 10,67325 505900 FIREFIGHTINGEQUIP. 29,000 29,000 100% 0 0% 8,760 (8,760)26 506000 UTILITIES 97,300 80,470 83% 16,830 17% 2,081 14,74927 506100 DISPATCHING 470,820 353,115 75% 117,705 25% 150,160 (32,455)28 510100 WORKERSCOMP 324,372 253,915 78% 70,457 22% 64,566 5,89129 512000 APP/EQUIPMAINT. 202,000 139,960 69% 62,040 31% 53,232 8,80830 512300 STATIONMAINT. 100,750 88,710 88% 12,040 12% 33,571 (21,531)31 514000 EMS 206,900 47,780 23% 159,120 77% 147,900 11,22032 515100 DIRECTORS/MTGS 17,700 13,275 75% 4,425 25% 0 4,42533 517000 TRAIN/SEMINARS 124,700 93,525 75% 31,175 25% 43,359 (12,184)34 522000 COMMUNITYSERVICES 35,000 31,250 89% 3,750 11% 0 3,75035 536400 CAPITALFUNDING 1,038,800 837,170 81% 201,630 19% 223,000 (21,370)

OperatingExpense 13,292,098 10,176,235 77% 3,115,863 23% 3,199,536 (83,673)

Salaries&Benefits 9,973,928 7,668,145 77% 2,305,783 23% 2,407,490 (101,707)Maintenance&Operations 2,279,370 1,670,920 73% 608,450 27% 569,046 39,404

CapitalFunding 1,038,800 837,170 81% 201,630 19% 223,000 (21,370)

TotalCSA‐69



ACCOUNT # 5009SALARIES/SAFETY

Lakeside Allocation CSA-69 AllocationLine # Item Description FTE Total FY-2016/2017 Factor Contract Factor21 Fire Chief 1 162,000.00 $121,500 75% $40,500 25%22 Division Chief 3 383,000.00 $287,250 75% $95,750 25%23 Fire Marshal 0 0.00 $0 0% $0 0%25 Captains 12 1,037,000.00 $1,037,000 100% $0 0%26 Engineers 12 875,000.00 $875,000 100% $0 0%27 Firefighters 24 1,356,000.00 $678,000 50% $678,000 50%

Total 52 3,813,000.00 $2,998,750.00 $814,250.00

ALLOCATION FACTORTotal Firefighters Captains Engineers Firefighter/ParamedicsLKS 36 75% 12 100% 12 100% 12 50%CSA 12 25% 0 0% 0 0% 12 50%Totals 48 12 12 24

Salaries for Safety Employees(includes cost of accrued annual leave)4 Staff positions = Fire Chief and three Division Chiefs48 on Shift = 12 Captains, 12 Engineers, 24 Firefighter Paramedics

500900 Page 6 FINAL BUDGET(FY-16-17)_160822.xlsx


ACCOUNT # 5010SALARIES - NON-SAFETY

Lakeside Allocation CSA-69 AllocationLine # Item Description FTE Total FY-2016/2017 Factor Contract Factor21 Admin. Services Mgr. 1.0 111,000.00 $83,250 75% $27,750 25%22 Administrative Assistant/Acct 1.0 65,000.00 $48,750 75% $16,250 25%42 Administrative Analyst 1.0 81,000.00 $60,750 75% $20,250 25%27 Executive Assistant 1.0 51,000.00 $38,250 75% $12,750 25%

Total 308,000.00 $231,000.00 $77,000.00

ALLOCATION FACTOR Total Firefighters Captains Engineers Firefighter/ParamedicsLKS 36 75% 12 100% 12 100% 12 50%CSA 12 25% 0 0% 0 0% 12 50%Totals 48 12 12 24

ALLOCATION FACTOR - VehiclesLKS 25 83%CSA 5 17%Prev 0 0%Total Vehicles 30

Salaries for Non-Safety Employees.(includes cost of accrued annual leave)

Administration and Support Services = 4.0 FTEs



ACCOUNT # 5011SALARIES/DIRECTORS

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor Contract Factor1 Regularly Scheduled Meetings (2per month) 15,000.00 $11,250 75% $3,750 25%2 Special Meetings, Unscheduled (2 meetings) 2,500.00 $1,875 75% $625 25%4 Social Security Payment for Directors 1,338.75 $1,004 75% $335 25%

TOTAL ----> 18,838.75 $14,129.06 $4,709.69

ALLOCATION FACTOR - including PreventionTotal Firefighters & PreventionLKS 36 75%CSA 12 25%PREV 0 0%Suppression Total 48

Salaries are for Board Members who attend the regularly scheduled board meetings.Two additional meetings per year for special meetings.



ACCOUNT #5012OVERTIME

Lakeside Allocation CSA-69 AllocationLine # Item Description FTE Total FY-2016/2017 Factor Contract Factor25 Captains 12 312,000.00 $312,000 100% $0 0%26 Engineers 12 251,000.00 $251,000 100% $0 0%27 Firefighters 24 710,334.95 $355,167 50% $355,167 50%32 Administrative Assistant/Acc 1 5,000.00 $3,750 75% $1,250 25%33 Executive Assistant 1 5,000.00 $3,750 75% $1,250 25%

Position OT Sub-Total = 1,283,334.95 925,667.48 $357,667EMS Program 20,000.00 $4,000 20% $16,000 80%Fire Prevention 3,000.00 $3,000 100% $0 0%Training 51,000.00 $38,250 75% $12,750 25%Operations 7,000.00 $5,250 75% $1,750 25%Program Management 17,000.00 $12,750 75% $4,250 25%

Program OT Sub-Total = 98,000.00 63,250.00 $34,750

Total 1,381,334.95 988,917 392,417

ALLOCATION FACTOR - EMS costs are allocated based on an estimate of 80% of calls related to CSA activity.Total Firefighters Captains Engineers Firefighter/ParamedicsLKS 36 75% 12 100% 12 100% 12 50%CSA 12 25% 0 0% 0 0% 12 50%Suppression Totals 48 12 12 24

Vacation = Each employee takes one year of vacation as they accrue it. Sick Leave = Each employee uses the annual accrued benefit as they accrue it. Workers Compensation = 1.2 FTEs of Workers Compensation time off annually. (3,500 hours)Planned Vacancy = 8,736 hours of vacant FF/PM position covered by OT - $334,152 (8736 x $38.25)



ACCOUNT # 5013OUT of RATE

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor contract Factor1 Acting Captain or BC 0.00 $0 100% $0.00 0%2 Acting Engineer 0.00 $0 100% $0.00 0%3 ALS Engine Premium 14,000.00 $14,000 100% $0.00 0%4 Preceptor Pay 3,000.00 $0 0% $3,000.00 100%

TOTAL ----> 17,000.00 $14,000.00 $3,000.00


Out-of-Rate pay is a negotiated item, whereby qualified individuals can assume a higher rank and fill in for Engineers and Captains when they are absent from the workplace. ALS Premium = Captains or Engineers working as paramedic on the ALS engines.Preceptor Pay - Premium for paramedics working with interns.



ACCOUNT # 5014F.LS.A.

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor contract factor1 Captains 33,000.00 $33,000 100% $0.00 0%2 Engineers 28,000.00 $28,000 100% $0.00 0%3 Firefighters 43,000.00 $21,500 50% $21,500.00 50%4 N/A $0 100% $0.00 0%

TOTAL ----> 104,000.00 $82,500.00 $21,500.00


The Fair Labor Standards Act (FLSA) provides that each non-exempt employee receive overtime at the rate of 1/2 hourly salary, provided that the employee works every hour of the scheduled and approved work cycle.Budget is based on 10 hours of 1/2 the hourly wage for 15 FLSA periods annually.



ACCOUNT # 5015INCENTIVE PAY

Paramedic Other Lakeside Allocation CSA-69 AllocationLine # Item Description Total Incentive Incentive FY-2016/2017 Factor contract factor21 Fire Chief $0.00 $0.00 $0.00 $0 100% $0.00 0%22 Division Chief $0.00 $0.00 $0.00 $0 100% $0.00 0%23 Fire Marshal $0.00 $0.00 $0.00 $0 100% $0.00 0%25 Captains $10,000.00 $10,000.00 $0.00 $10,000 100% $0.00 0%26 Engineers $9,000.00 $9,000.00 $0.00 $9,000 100% $0.00 0%27 Firefighters $19,000.00 $19,000.00 $0.00 $9,500 50% $9,500.00 50%31 Admin. Services Mgr. $0.00 $0.00 $0.00 $0 100% $0.00 0%32 Administrative Assistant/Acct $0.00 $0.00 $0.00 $0 100% $0.00 0%33 Executive Assistant $0.00 $0.00 $0.00 $0 100% $0.00 0%

TOTAL ----> 38,000.00 38,000.00 0.00 $28,500.00 $9,500.00

ALLOCATION FACTORTotal Firefighters Captains Engineers Firefighter/ParamedicsLKS 36 75% 12 100% 12 100% 12 50%CSA 12 25% 0 0% 0 0% 12 50% Totals 48 12 12 24

Paramedic Incentive is a negotiated item available to employees who maintain their EMT-P certification.



ACCOUNT # 5016HOLIDAY PAY

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor contract factor21 Fire Chief 0.00 $0 100% $0.00 0%22 Division Chief 0.00 $0 100% $0.00 0%23 Fire Marshal 0.00 $0 100% $0.00 0%25 Captains 39,000.00 $39,000 100% $0.00 0%26 Engineers 33,000.00 $33,000 100% $0.00 0%27 Firefighters 51,000.00 $25,500 50% $25,500.00 50%

TOTAL ----> 123,000.00 97,500 25,500


Negotiated item, employees shall earn 4.5 working shifts of regular pay as Holiday Compensation each year. This benefit shall be paid every year on Dec. 1 or incorporated in their monthly salary.



ACCOUNT # 5017GROUP MEDICAL INSURANCE

Lakeside Allocation CSA-69 AllocationLine # Item Description FTE Total Annual Cost FY-2016/2017 Factor Contract Factor21 Fire Chief 1 $16,644.00 $16,644.00 $12,483 75% $4,161 25%22 Division Chief 3 $49,932.00 $49,932.00 $37,449 75% $12,483 25%23 Fire Marshal 0 $0.00 $0.00 $0 100% $0 0%25 Captains 12 $199,728.00 $199,728.00 $199,728 100% $0 0%26 Engineers 12 $199,728.00 $199,728.00 $199,728 100% $0 0%27 Firefighters 24 $333,024.00 $333,024.00 $166,512 50% $166,512 50%31 Admin. Services Mgr. 1 $16,500.00 $16,500.00 $12,375 75% $4,125 25%32 Administrative Assistant/Acct 1 $16,644.00 $16,644.00 $12,483 75% $4,161 25%42 Administrative Analyst 1 $16,500.00 $16,500.00 $12,375 75% $4,125 25%35 Executive Assistant 1 $16,500.00 $16,500.00 $12,375 75% $4,125 25%37 Director 0 $0.00 $0.00 $0 75% $0 25%38 Admin. Charge(PERS & 3rd Party Admin) $15,000.00 $15,000.00 $11,250 75% $3,750 25%

56 $0.00TOTAL ----> 880,200.00 880,200.00 $676,758.00 $203,442.00

ALLOCATION FACTORTotal Firefighters Captains Engineers Firefighter/LKS 36 75% 12 100% 12 100% 12CSA 12 25% 0 0% 0 0% 12Suppression Totals 48 12 12 24

Cost of Medical Insurance benefits for active employees.



ACCOUNT # 5018UNIFORM ALLOWANCE

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor Contract Factor21 Fire Chief $1,000.00 $750 75% $250 25%22 Division Chief $3,000.00 $2,250 75% $750 25%23 Fire Marshal $0.00 $0 100% $0 0%25 Captains $12,000.00 $12,000 100% $0 0%26 Engineers $12,000.00 $12,000 100% $0 0%27 Firefighters $19,000.00 $9,500 50% $9,500 50%

TOTAL ----> 47,000.00 $36,500 $10,500


Uniform Allowance is a negotiated benefit.



ACCOUNT # 5019Accrued Leave Expense

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor Contract Factor21 Fire Chief $25,000.00 $18,750 75% $6,250 25%22 Division Chief $39,000.00 $29,250 75% $9,750 25%23 Fire Marshal $0.00 $0 100% $0 0%25 Captains $0.00 $0 100% $0 0%26 Engineers $0.00 $0 100% $0 0%27 Firefighters $0.00 $0 50% $0 50%28 Admin. Services Mgr. $12,000.00 $9,000 75% $3,000 25%29 Administrative Assistant/Acct $8,000.00 $6,000 75% $2,000 25%31 Executive Assistant $2,000.00 $1,500 75% $500 25%30 Administrative Analyst $7,000.00 $5,250 75% $1,750 25%

$0 0% $0 0%TOTAL ----> 93,000.00 $69,750 $23,250


Vacation & Sick Leave Accrued and not yet used.These costs are expensed as earned in the Operating Budget - includes costs associtated with promotions, pay increases, and accumulation of leave not used.

Costs for Capt., Engineers, & FF/PM are accounted for in OT Category. If the Leave is not used then there will be OT Savings Surplus to offset accrued leave for these positions.



ACCOUNT # 5020PERS

Safety - Classic Safety - New Misc CalPERS Unfunded LiabilityEmployee Rate 0.0000% 0.0000% 0.0000% Safety = $932,884.00

Employer Rate 12.8210% 21.2300% 12.7680% Misc = $22,351.00 EPMC Cost 0.0000% 0.0000% 0.0000% $955,235.00

Total Rate 12.8210% 21.2300% 12.7680% $950,695 Lakeside Allocation CSA-69 AllocationLine # Item Description

Unfunded Liability

CalPERS-Contribution OPEB Total FY-2016/2017 Factor Contract Factor

21 Fire Chief 1 17,940 $34,343 16,977 $69,259.28 $51,944 75% $17,314.82 25%22 Division Chief 3 53,820 $81,176 50,930 $185,926.76 $139,445 75% $46,481.69 25%23 Fire Marshal 0 0 $0 0 $0.00 $0 100% $0.00 0%25 Captains 12 215,281 $241,640 203,720 $660,641.75 $660,642 100% $0.00 0%26 Engineers 12 215,281 $203,695 203,720 $622,696.00 $622,696 100% $0.00 0%27 Firefighters 24 430,562 $229,710 407,441 $1,067,712.75 $533,856 50% $533,856.37 50%31 Admin. Services 1 5,588 $14,163 16,977 $36,727.00 $27,545 75% $9,181.75 25%32 AA/Accounting 1 5,588 $8,292 16,977 $30,856.08 $23,142 75% $7,714.02 25%42 Administrative A 1 5,588 $10,337 16,977 $32,901.53 $24,676 75% $8,225.38 25%35 Executive Assist 1 5,588 $6,387 16,977 $28,951.51 $21,714 75% $7,237.88 25%

Total = 56Safety 52 $955,235 $829,743 $950,695 2,735,672.67 $2,105,661 $630,012Misc 4


Pension Obligation

Bond Payment or OPEB

= NOT Prepayment Amounts

Public Employees Retirement (PERS) requires that a percentage of salaries be paid into the system, the percentage is based upon an annual actuarial performed by CalPERS.The Pension Obligation Bond was issued to pay off the side fund and is a pension related cost.



ACCOUNT # 5021MEDICARE TAX EXPENSE

Lakeside Allocation CSA-69 Allocation

Line # Item Description Total

FY-2016/2017 Factor Contract Factor

21 Fire Chief $2,345.58 $1,759 75% $586.39 25%22 Division Chief $5,544.32 $4,158 75% $1,386.08 25%23 Fire Marshal $0.00 $0 100% $0.00 0%25 Captains $22,996.69 $22,997 100% $0.00 0%26 Engineers $19,160.03 $19,160 100% $0.00 0%27 Firefighters $34,319.38 $17,160 50% $17,159.69 50%31 Admin. Services Mgr. $1,608.37 $1,206 75% $402.09 25%32 Administrative Assistant/Acct $941.64 $706 75% $235.41 25%42 Administrative Analyst $1,173.93 $880 75% $293.48 25%36 Executive Assistant $725.35 $544 75% $181.34 25%35 Training/Programs/Incidents $0.00 $0 100% $0.00 0%37 Directors $273.16 $273 100% $0.00 0%

0 $0.00 $0 0% $0.00 0%Program Management Overtime $1,421.00 $1,421 100% $0.00 0%

0 $0.00 $0 100% $0.00 0%TOTAL ----> 90,509.45 $70,264.96 $20,244.49


Medicare Tax is due on all employees hired after 1985 = 1.45% of their payroll.



ACCOUNT # 5050PERSONAL PROTECTIVE EQUIPMENT - (PPE)

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor Contract Factor

2 Class A Uniforms $1,950.00 $1,463 75% $487.50 25%7 Breathing Apparatus Maint./Repair $14,000.00 $12,320 88% $1,680.00 12%14 Respiratory Protection $3,000.00 $2,640 88% $360.00 12%20 Personal Protective Equipment (PPE) $67,000.00 $50,250 75% $16,750.00 25%

TOTAL ----> 85,950.00 $66,672.50 $19,277.50


ALLOCATION FACTOR - including Prevention Allocation Factor - (see detail)Total Firefighters & PreventionLKS 36 75% SCBA - CSA has 6 of 50 BA's for 12% 12%CSA 12 25%PREV 0 0%Totals 48

This category provides personal protective equipment (PPE) to meet national safety standards for firefighters. Equipment includes boots, gloves, turnouts, helmets, personal alarm devices, and other equipment.



Account # 5051TELEPHONE SERVICE

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor Contract Factor

1 Telephone / VPN Service 27,600.00 $20,700 75% $6,900.00 25%2 Mobile Phone Service 11,400.00 $8,550 75% $2,850.00 25%

TOTAL ----> 39,000.00 $29,250.00 $9,750.00

ALLOCATION FACTOR - Suppression OnlyTotal Firefighters Captains Engineers Firefighter/ParamedicsLKS 36 75% 12 100% 12 100% 12 50%CSA 12 25% 0 0% 0 0% 12 50%Suppression Totals 48 12 12 24

Telephone service and VPN cable connection costs.



Account # 5052HOUSEHOLD SERVICES

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor Contract Factor1 Linen Service, All Stations $4,000.00 $3,000 75% $1,000.00 25%4 Paper Goods and Cleaning Supplies $9,500.00 $7,125 75% $2,375.00 25%6 Trash Disposal Service $4,000.00 $3,000 75% $1,000.00 25%8 Pest Control Service $2,600.00 $1,950 75% $650.00 25%9 Administration Office Maintenance $0.00 $0 75% $0.00 25%10 Kitchen Utensils $0.00 $0 75% $0.00 25%

TOTAL ----> 20,100.00 $15,075.00 $5,025.00

ALLOCATION FACTOR - Suppression OnlyTotal Firefighters Captains Engineers Firefighter/ParamedicsLKS 36 75% 12 100% 12 100% 12 50%CSA 12 25% 0 0% 0 0% 12 50%Suppression Totals 48 12 12 24

This category provides for common household supplies such as linens, paper towels, cleaning supplies etc. It also provides for the replacement of box springs and mattresses and bedding. Pest control at all buildings is provided for, as well as trash pick-up



ACCOUNT # 5053MOTOR FUELS

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor Contract Factor1 Diesel Fuel 105,000.00 $65,000 Actual usage $40,000.00 Actual usage2 Gasoline 25,000.00 $18,750 75% $6,250.00 25%3 Prevention Vehicles 0.00 $0 100% $0.00 0%

TOTAL ----> 130,000.00 $83,750.00 $46,250.00

ALLOCATION FACTOR Total Firefighters Captains Engineers Firefighter/ParamedicsLKS 36 75% 12 100% 12 100% 12 50%CSA 12 25% 0 0% 0 0% 12 50%Suppression Totals 48 12 12 24

This category provides for the purchase of diesel fuel for the apparatus as well as gasoline for the department staff vehicles and department small engines. The District has two fuel tanks and utilizes the State of California Voyager fuel purchasing card system.

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ACCOUNT # 5054OFFICE EXPENSES

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor contract factor2 Postage 2,000.00 $1,500 75% $500 25%3 Expendable Office Supplies 13,000.00 $9,750 75% $3,250 25%5 Ads and Legal Notices 1,200.00 $900 75% $300 25%7 Computer Maintenance 40,000.00 $30,000 75% $10,000 25%8 Copy Machine Maintenance 6,000.00 $4,500 75% $1,500 25%9 Administrative Software Prog 50,000.00 $37,500 75% $12,500 25%

TOTAL ----> 112,200.00 $84,150.00 $28,050.00

ALLOCATION FACTOR Total Firefighters Captains Engineers Firefighter/ParamedicsLKS 36 75% 12 100% 12 100% 12 50%CSA 12 25% 0 0% 0 0% 12 50%Suppression Total 48 12 12 24

This category provides for all office supplies, including printing of letterhead stationery, business cards etc. It provides for postage for the year as well as copy paper, staples, paper clips etc. Computer programs that become necessary are also budgeted for in this category.



ACCOUNT # 5055PROFESSIONAL SERVICES

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor contract factor1 Attorney $35,000.00 $26,250 75% $8,750.00 25%2 Auditor $16,800.00 $12,600 75% $4,200.00 25%3 Psychological Counseling Service $2,500.00 $1,875 75% $625.00 25%4 County Admin. Charge $123,000.00 $92,250 75% $30,750.00 25%5 TIP Program Participation $9,000.00 $6,750 75% $2,250.00 25%6 Payroll & HR Processing $20,000.00 $15,000 75% $5,000.00 25%7 Physical Appraisals $30,000.00 $22,500 75% $7,500.00 25%10 Professional Consultants $40,000.00 $30,000 75% $10,000.00 25%11 County Contract for Fire Prevention Services $227,500.00 $227,500 100% $0.00 0%

TOTAL ----> 503,800.00 $434,725.00 $69,075.00


This category provides for all professional services required throughout the year , including but not limited to attorney, auditor, psychological counseling and the County administrative charge for collection of taxes.



ACCOUNT # 5058DISTRICT SPECIAL EXPENSES

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor contract factor1 Fire Department Sustenance $6,250.00 $4,688 75% $1,562.50 25%3 LAFCO Costs $8,400.00 $8,400 100% $0.00 0%4 Election Expense $12,500.00 $9,375 75% $3,125.00 25%5 Employee Infection Control Compliance $12,000.00 $9,000 75% $3,000.00 25%10 New Hire - Processing Costs $9,000.00 $6,750 75% $2,250.00 25%15 General Insurance Coverage $51,000.00 $38,250 75% $12,750.00 25%16 Opticom for District intersections $5,000.00 $3,750 75% $1,250.00 25%

TOTAL ----> 104,150.00 $80,212.50 $23,937.50


District Special Expenses:Infection Control Compliance includes TB, Hepatitis, and Flu ShotsElection Expense is only applicable during election years



ACCOUNT # 5059FIRE FIGHTING EQUIPMENT

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor contract factor1 Firefighting Equipment $5,000.00 $5,000 100% $0.00 0%2 Small Equipment Maintenance $2,000.00 $2,000 100% $0.00 0%7 Fire Hose $12,000.00 $12,000 100% $0.00 0%8 Rescue Equipment $5,000.00 $5,000 100% $0.00 0%11 Fire Fighting Foam $5,000.00 $5,000 100% $0.00 0%

TOTAL ----> 29,000.00 $29,000.00 $0.00

Allocation Factorx/13 Engines/Pumping apparatus

LKS: 11 pts = 85% (10 Engines, 1 water tender)

The Firefighting equipment account provides for the purchase and maintenance of our firefighting tools to keep them in a constant state of readiness. Increase needed to repair and upgrade firefighter equipment.


LAKESIDE FIRE PROTECTION DISTRICTACCOUNT # 5060UTILITIES

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor contract factor1 Riverview Station 1 $9,000.00 $9,000 100% $0 0%2 River Park Station 2 $41,800.00 $35,530 85% $6,270 15%3 Lake Jennings Station 3 $26,400.00 $15,840 60% $10,560 40%4 Blossom Valley Station 26 $16,500.00 $16,500 100% $0 0%6 Annex $3,600.00 $3,600 100% $0 0%

TOTAL ----> 97,300.00 $80,470.00 $16,830


Total Employees

CSA Employees CSA Ratio

Riverview Station 3 5 2 40%River Park Fire Station 2 13 2 15%

Station Utility Costs

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ACCOUNT # 5061DISPATCHING & COMMUNICATIONS

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor contract factor1 HCFA JPA Assessment 380,000.00 $285,000 75% $95,000.00 25%4 HCFA JPA-Radio Maintenance Contract 6,500.00 $4,875 75% $1,625.00 25%5 County of S.D. - RCS user fee for radios 32,670.00 $24,503 75% $8,167.50 25%6 HCFA JPA- MDC Wireless Costs 12,500.00 $9,375 75% $3,125.00 25%7 HCFA JPA-Pager contract 1,950.00 $1,463 75% $487.50 25%8 HCFA JPA - FireHouse Costs 5,200.00 $3,900 75% $1,300.00 25%9 Communication Equipment Repair & Replace 32,000.00 $24,000 75% $8,000.00 25%

TOTAL ----> 470,820.00 $353,115.00 $117,705.00


Dispatching is an essential service, this category funds our obligation to the Heartland Communications Facility (HCFAC).

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ACCOUNT # 5101WORKERS COMPENSATION

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor Contract Factor21 Fire Chief $12,941.12 $9,706 75% $3,235.28 25%22 Division Chief $30,589.33 $22,942 75% $7,647.33 25%23 Fire Marshal $0.00 $0 100% $0.00 0%25 Captains $81,537.91 $81,538 100% $0.00 0%26 Engineers $67,943.55 $67,944 100% $0.00 0%27 Firefighters $106,939.02 $53,470 50% $53,469.51 50%31 Admin. Services Mgr. $8,873.78 $6,655 75% $2,218.44 25%32 Administrative Assistant/Acct $5,068.54 $3,801 75% $1,267.14 25%42 Administrative Analyst $6,476.87 $4,858 75% $1,619.22 25%35 Executive Assistant $4,001.92 $3,001 75% $1,000.48 25%

TOTAL ----> $0 324,372.05 $253,914.65 $70,457.40


Workers Compensation is provided by the Public Agency Self Insurance System (PASIS). PASIS is a Joint Powers Agency designed to cut the costs of workers compensation premiums. Lakeside Fire Protection District is a charter member of PASIS and has a seat on its Board of Directors. Current rate is 8% of salaries

Cost of 4850 pay is accounted for in OT budget.

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LAKESIDE FIRE PROTECTING DISTRICTACCOUNT # 5120APPARATUS/EQUIPMENT MAINTENANCE

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor Contract Factor20 Preventive Maintenance Costs $95,000.00 $60,000 Actual $35,000.00 Actual21 Repair Costs $95,000.00 $70,000 Actual $25,000.00 Actual22 Misc Shop Costs $12,000.00 $9,960 83% $2,040.00 17%70 Contract Fleet Maintenance Services $0.00 $0 0% $0.00 0%

TOTAL ----> 202,000.00 $139,960.00 $62,040.00


This category is for the maintenance of all firefighting apparatus, staff vehicles and equipment through the purchase of tires, lubricants and repair parts, this category can only be estimated by past experience, due to the possibility of unknown mechanical problems that can occur without warning.

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ACCOUNT # 5123STATION MAINTENANCE

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor Contract Factor14 Station 1 $27,750.00 $27,750 100% $0.00 0%15 Station 2 and Administration $38,000.00 $32,300 85% $5,700.00 15%16 Station 3 $15,000.00 $9,000 60% $6,000.00 40%17 Station 26 $12,000.00 $12,000 100% $0.00 0%18 Shop $2,000.00 $1,660 83% $340.00 17%19 Annex $5,000.00 $5,000 100% $0.00 0%20 Station 3 - SDG&E Easement $1,000.00 $1,000 100% $0.00 0%

$0.00 $0 100% $0.00 0%

TOTAL ----> 100,750.00 $88,710.00 $12,040.00


Total Employees CSA Employees CSA RatioRiverview Station 3 5 2 40%River Park Fire Station 2 13 2 15%


This category provides for the maintenance of all stations and district buildings, including the plumbing, heating/air conditioning, electrical, etc.

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ACCOUNT # 5140Emergency Medical Services

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor Contract Factor61 EMS Equipment Replacement $0.00 $0 20% $0.00 80%62 EMS Equipment Repair $25,000.00 $5,000 20% $20,000.00 80%63 EMS Training $20,000.00 $4,000 20% $16,000.00 80%64 Medical Supplies $124,800.00 $24,960 20% $99,840.00 80%65 Medical Waste Control $2,500.00 $500 20% $2,000.00 80%66 EMS Durable Goods $9,000.00 $1,800 20% $7,200.00 80%67 ALS Engine Expense $8,000.00 $8,000 100% $0.00 0%68 EMS Software Costs $17,600.00 $3,520 20% $14,080.00 80%

TOTAL ----> 206,900.00 $47,780 $159,120

ALLOCATION FACTOR - EMS supply costs are allocated based on an estimate of 80% of calls related to CSA activity.Total Firefighters Captains Engineers Firefighter/ParamedicsLKS 36 75% 12 100% 12 100% 12 50%CSA 12 25% 0 0% 0 0% 12 50%Suppression Totals 48 12 12 24

EMS Department - Expenses associated with providing Emergency Medical Services.

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LAKESIDE FIRE PROTECTION DISTRICTACCOUNT # 5151MEETINGS/MEMBERSHIPS

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor Contract Factor1 Director and Chief Meetings $15,000.00 $11,250 75% $3,750.00 25%2 Strategic Planning Expense $0.00 $0 75% $0.00 25%3 Donations authorized by the Board of Directors $300.00 $225 75% $75.00 25%4 S.D.County Fire Chiefs & Sections $1,200.00 $900 75% $300.00 25%6 Other Memberships $1,200.00 $900 75% $300.00 25%7

TOTAL ----> 17,700.00 $13,275.00 $4,425.00


This category provides those funds needed for the Chief and Board Members to attend annual conferences and seminars, local luncheons and dinners that are related to their function. This category also includes donations made by the Board of Directors.

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LAKESIDE FIRE PROTECTION DISTRICTACCOUNT # 5170TRAINING AND SEMINARS

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor Contract Factor1 HTF - JPA Assessment $55,200.00 $41,400 75% $13,800.00 25%4 EMT Training Equipment & Supplies $500.00 $375 75% $125.00 25%6 Breathing Apparatus/Bauer Work Shop $3,000.00 $2,250 75% $750.00 25%9 IFSTA/HAZMAT Replacement Manuals $2,000.00 $1,500 75% $500.00 25%13 Operational Training $25,000.00 $18,750 75% $6,250.00 25%16 Apparatus Operator/Mechanic Training $5,000.00 $3,750 75% $1,250.00 25%17 Administrative/Support Staff Training $15,000.00 $11,250 75% $3,750.00 25%18 Web Based Training System $5,000.00 $3,750 75% $1,250.00 25%19 Heartland Academy $14,000.00 $10,500 75% $3,500.00 25%

TOTAL ----> 124,700.00 $93,525.00 $31,175.00


Funds required to provide for the training of the Department and to provide for our contractual requirements to the HeartlandTraining Facility Joint Powers Authority.

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LAKESIDE FIRE PROTECTION DISTRICTACCOUNT # 5220Community Services

Lakeside Allocation CSA-69 AllocationLine # Item Description Total FY-2016/2017 Factor Contract Factor1 Parcel Map Online Subscription $2,500.00 $2,500 100% $0.00 0%3 F.P. Supplies/Services $10,000.00 $10,000 100% $0.00 0%17 CERT Program $7,500.00 $7,500 100% $0.00 0%20 Volunteer Program-(LVG/CVG) $15,000.00 $11,250 75% $3,750.00 25%

TOTAL ----> 35,000.00 $31,250.00 $3,750.00


Funding for Community Services, including Fire Prevention Week materials and Public Education materials.

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ACCOUNT # 5364FUNDING OF CAPITAL ASSETS

FY-2016/2017Line # Item Description Total1 Annual transfer for Equipment - based on Capital budget $595,000.002 Annual transfer for Facilities - based on Capital budget $242,170.003 Transfer of funds to Capital Fund for EMS related Capital $201,630.0045

TOTAL ----> $1,038,800.00

This category reflects the amount of annual funding needed to maintain the capital for the District. Amount is based on the Capital Funding Plan prepared annually. Capital Funding Plan = $595,000 for Equipment & $242,170 for Stations.

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ACCOUNT # 5360CAPITAL IMPROVEMENTS - Capital Outlay

FY-2016/2017Line # Item Description Total2 Fire Apparatus $650,000.003 Staff Support / Command Vehicles / UTV 70,000.004 Major Equipment - (Thermal Imaging Camera) 15,000.007 Major Equipment - Radios 70,000.0020 Generator - Station 26 55,000.0061 Medic Unit 135,000.0065 EMS Equipment - Auto Pulse & Defibrillators 60,000.0083 Station Improvements - Station 1 Relocation - Phase 2 815,000.00

TOTAL ----> $1,870,000.00

Annual outlay for capital expenses based on Capital Funding Plan

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LAKESIDE FIRE PROTECTION DISTRICTACCOUNT # 5363DEBT SERVICE

Side Fund Refinance General Fund Obligation BondPrincipal = $445,000.00 Principal = $305,000.00 Interest = $9,456.25 Interest = $241,709.75

$454,456.25 $546,709.75 Lakeside Allocation CSA-69 Allocation

Line # Item Description FTE Total FY-2016/2017 Factor contract factor21 Fire Chief 1 $8,115.29 $8,115.29 $6,086 75% $2,028.82 25%22 Division Chief 3 $24,345.87 $24,345.87 $18,259 75% $6,086.47 25%23 Fire Marshal 0 $0.00 $0.00 $0 100% $0.00 0%24 Deputy Fire Marshal 0 $0.00 $0.00 $0 100% $0.00 0%25 Captains 12 $97,383.48 $97,383.48 $97,383 100% $0.00 0%26 Engineers 12 $97,383.48 $97,383.48 $97,383 100% $0.00 0%27 Firefighters 24 $194,766.96 $194,766.96 $146,075 75% $48,691.74 25%30 N/A 0 $0.00 $0.00 $0 100% $0.00 0%31 Admin. Services Mgr. 1 $8,115.29 $8,115.29 $6,086 75% $2,028.82 25%32 Admin. Assistant/Acct 1 $8,115.29 $8,115.29 $6,086 75% $2,028.82 25%33 Administrative Analyst 1 $8,115.29 $8,115.29 $6,086 75% $2,028.82 25%34 Fire Mechanic 0 $0.00 $0.00 $0 89% $0.00 11%35 Office Technician 1 $8,115.29 $8,115.29 $6,086 75% $2,028.82 25%41 Battalion Chief 0 $0.00 $0.00 $0 75% $0.00 25%42 Fire Academy - Salary while training(5 Months) 0 $0.00 $0.00 $0 100% $0.00 0%70 Contract Fire Mechanic 0 $0.00 $0.00 $0 100% $0.00 0%

5363-00Principal Payment on General Fund Obligation Bond $305,000.00 $305,000 $305,000 100% $0.00 0%5363-01Interest Payment on General Fund Obligation Bond $241,709.75 $241,710 $241,710 100% $0.00 0%

TOTAL -- 56 $1,001,166 1,001,166.00 $936,244 $64,922$0


Payment of Debt related to the Side Fund Refinancing, allocated to employee pension costs ‐ Final Payment in July 2016.

Payment of Debt related to the General Fund Obligation Bond for RiverPark Fire Station = Funded by Cooperation Agreement with the County of San Diego .Final Payment in December 2029.


LAKESIDE FIRE PROTECTION DISTRICTACCOUNT # 5700EXPENSES RELATED TO RENTAL UNITS

Lakeside Allocation CSA-69 AllocationLine # Item Description Revenue Expense FY-2016/2017 Factor contract factor1 12226 Lakeside Avenue $26,400.00 $6,000.00 $6,000 100% $0.00 0%2 12224 Lakeside Avenue $25,800.00 $6,000.00 $6,000 100% $0.00 0%

TOTAL -- 0 $52,200 12,000.00 $12,000 $0Net Income from Rents =


$40,200

The District owns two properties that the Board has directed staff to lease. Theses expenses are for maintenance and property management, net income shows as non‐operating revenue into the Capital Fund.

12226 Lakeside Avenue has been leased at $2,200 per month.

12224 Lakeside Avenue has been leased at $2,150 per month.


Lakeside Fire Protection District

Non-Operating ExpensesAccount #5366 - Emergency Incidents

Line # Total1 Personnel Costs - Reimbursable Incidents $255,000.002 Vehicle Costs - Reimbursable Incidents $75,000.003 Admin. Overhead - Reimbursable Incidents $37,500.004 Other Costs - Reimbursable Incidents $5,000.005 Personnel Costs - Non-Reimbursable Incidents $70,000.006 Vehicle Costs - Non-Reimbursable Incidents $10,000.007 Admin. Overhead - Non-Reimbursable Incidents $10,000.008 Other Costs - Non-Reimbursable Incidents $10,000.00910

Reimbursable Expenses = $372,500.00Expenses covered by General Fund Reserves = $100,000.00

Total Appropriations for Emergency Incident Costs = $472,500.00

Item Description

Appropriations for Emergency Incidents - This account is used for expenses related to emergency incidents that are extraordinary in nature. It includes the CFAA and USFS strike team assignments and increased staffing for extreme fire danger weather.The Fire Chief has authority to allocate up to $25,000 of the Non-reimbursable appropriation before going to the Board for additional authority.


Lakeside Fire Protection District

Non-Operating ExpensesAccount #5365 - Contingency Items

Line # Total16-1 Admin Technology (Remote Screens) upgrade $10,500.0016-2 Rescue Ropes deferred maintenance catch-up 5059-08 (1600ft) $2,000.0016-3 OptiCom Traffic Light Systems for Winter gardens $45,000.0016-4 Class A Uniforms $9,750.0016-5 Landscape the front & western slope of Station 3 $16,000.0016-6 NFPA 1962 all hose manufactured before July 1987 is to be removed from service. $10,000.0016-7 Transfer EMS PCR's from Field Saver to Street EMS $3,500.0016-8 Station 26 - deferred maintenance items $15,500.0016-9 New Mattresses for Station 3 (15) and Station 26 (7). $11,000.0016-10 Architectural Consultant for Station 3. $75,000.0016-11 Replace & upgrade IP phones purchased in 2012 $10,000.0016-12 ERP System Installation and Initial start-up costs $110,000.0016-13 Cash-In_Lieu Retroactive Payments for Three Years $175,000.0016-1416-1516-1616-17

TOTAL ----> $493,250.00

Item Description

One-time or unusual costs that do not lead to recurring expenses.These items are funded from General Fund Reserves over the 10% Minimum.


LAKESIDE FIRE PROTECTION DISTRICT - Five Year Plan for Capital Purchases

DescriptionCapital Fund

CashStation Fund

Cash

Total Capital Fund Cash

Balance

LKS EMSVehicles & Equipment Stations

EMS Vehicles & Equipment Total $700,000 $850,000 $1,550,000

Apparatus - Type 1 $650,000 $595,000 $242,170 $201,630 $1,038,800Medic Unit-Re-chassis(inl. tech) $135,000Generator Station 26 $55,000EMS - Auto Pulse $40,000Hand-held Radios(10) $70,000Copier $15,000Defibrillators (1) $20,000UTV $40,000Support Vehicle $30,000Station 1 - Phase 2 $815,000

FY-2016/2017 Total Expenditures = $1,695,000 $175,000 $595,000 $242,170 $201,630 $1,038,800 $441,630 $277,170 $718,800

Engine $0 $606,900 $386,237 $205,662 $1,198,799Medic Unit-Re-chassis(inl. tech) $140,000Hand-held Radios(10) $75,000Breathing Apparatus(60) $540,000 $50,000Rescue Equipment $90,000

FY-2017/2018 Total Expenditures = $705,000 $190,000 $606,900 $386,237 $205,662 $1,198,799 $359,192 $663,407 $1,022,599

Engine - Type III Brush $550,000 $619,038 $529,986 $209,775 $1,358,799Medic Unit $210,000Defibrillators (11) $385,000

FY-2018/2019 Total Expenditures = $550,000 $595,000 $619,038 $529,986 $209,775 $1,358,799 $43,005 $1,193,393 $1,236,398

Expenditures Annual Funding

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LAKESIDE FIRE PROTECTION DISTRICT - Five Year Plan for Capital Purchases

DescriptionCapital Fund

CashStation Fund

Cash

Total Capital Fund Cash

Balance

LKS EMSVehicles & Equipment Stations

EMS Vehicles & Equipment Total $700,000 $850,000 $1,550,000

Expenditures Annual Funding

Engine - $0 $631,419 $545,886 $213,971 $1,391,276Medic Unit $220,000Staff Vehicle $80,000

FY-2019/2020 Total Expenditures = $80,000 $220,000 $631,419 $545,886 $213,971 $1,391,276 $588,395 $1,739,279 $2,327,674

Engine - $0 $644,047 $562,263 $218,250 $1,424,560Medic Unit $230,000Gurneys $20,000

FY-2020/2021 Total Expenditures = $0 $250,000 $644,047 $562,263 $218,250 $1,424,560 $1,200,692 $2,301,542 $3,502,234

Total Purchases over 5 Years = $4,460,000 $6,412,234 $9,728,063

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LAKESIDE FIRE PROTECTION DISTRICT - CAPITAL ASSET REPLACEMENT SCHEDULE

For Fiscal Year End = 6/30/2017 FY-16/17 FY-17/18 FY-18/19 FY-19/20 FY-20/21Acquisition

Date CostTotal Life Age

Unused Life

Replace Date Escalator

inflation adjusted cost

Replacement Cost

Annual Cost

Annual inflated Cost




Suppression Vehicles 2,550,345$ 3,502,658$ 4,100,000$ 325,000$ 338,000$ 351,520$ 365,581$ 380,204$ 1 Engine - Type I Aug-00 435,000 12 17 (5) Aug-12 4.00% 843,261 650,000 54,167 56,333 58,587 60,930 63,3672 Brush - Type III Aug-05 265,000 12 12 0 Aug-17 4.00% 422,414 500,000 41,667 43,333 45,067 46,869 48,7443 Rescue or Elevated Stre Jun-07 360,000 15 10 5 Jul-22 4.00% 532,488 1,000,000 66,667 69,333 72,107 74,991 77,9914 Engine - Type I Jun-12 475,000 12 5 7 Jul-24 4.00% 577,662 650,000 54,167 56,333 58,587 60,930 63,3675 Engine - Type I Apr-14 500,000 12 3 9 Apr-26 4.00% 567,761 650,000 54,167 56,333 58,587 60,930 63,3676 Engine - Type I Jun-15 515,345 12 2 10 Jun-27 4.00% 559,072 650,000 54,167 56,333 58,587 60,930 63,3677 UTV - Trail Vehicle Dec-16 15 1 14 Dec-31 4.00% 0 40,000 2,667 2,773 2,884 3,000 3,1208 Patrol Unit May-13 515,345 15 4 11 May-28 4.00% 606,575 125,000 8,333 8,667 9,013 9,374 9,749

Staff Vehicles 271,000$ 295,564$ 310,000$ 50,417$ 52,433$ 54,531$ 56,712$ 58,980$ 1 Front Line Command Jun-13 55,000 6 4 2 Jul-19 4.00% 64,322 70,000 11,667 12,133 12,619 13,123 13,6482 Support Vehicle Dec-16 8 1 7 Dec-24 4.00% 0 30,000 3,750 3,900 4,056 4,218 4,3873 Front Line Command Jul-15 79,000 6 2 4 Jul-21 4.00% 85,428 70,000 11,667 12,133 12,619 13,123 13,6484 Front Line Command Jul-15 76,000 6 2 4 Jul-21 4.00% 82,184 70,000 11,667 12,133 12,619 13,123 13,6485 Front Line Command Jun-16 61,000 6 1 5 Jun-22 4.00% 63,631 70,000 11,667 12,133 12,619 13,123 13,648

Sub-Total Vehicles 2,821,345 3,798,222 4,410,000 375,417 390,433 406,051 422,293 439,184

Equipment 1,218,086$ 1,613,630$ 1,885,785$ 188,885$ 196,440$ 204,298$ 212,470$ 220,968$ 1 Radios (800Mhz) - (10) Jan-03 41,000 10 14 (4) Jan-13 4.00% 72,304 63,000 6,300 6,552 6,814 7,087 7,3702 Radios (800Mhz) - (10) Jan-03 41,000 10 14 (4) Jan-13 4.00% 72,304 63,000 6,300 6,552 6,814 7,087 7,3703 Fuel Tank - Station 3 Jan-88 8,000 25 29 (4) Jan-13 4.00% 25,378 20,000 800 832 865 900 9364 Generator - Sta. 26 Jul-90 15,000 25 27 (2) Jul-15 4.00% 43,153 55,000 2,200 2,288 2,380 2,475 2,5745 Copier Administration Mar-14 6,106 3 3 (0) Mar-17 4.00% 6,956 15,750 5,250 5,460 5,678 5,906 6,1426 Generator - Sta. 1 Jul-77 8,000 40 40 0 Jul-17 4.00% 38,281 31,500 788 819 852 886 9217 B.A.s (54) Jan-08 266,000 10 9 1 Jan-18 4.00% 385,727 540,000 54,000 56,160 58,406 60,743 63,1728 BA Test Bench Jul-03 8,000 15 14 1 Jul-18 4.00% 13,818 10,500 700 728 757 787 8199 Holmatro Equipment Aug-11 70,000 7 6 1 Aug-18 4.00% 88,193 88,193 12,599 13,103 13,627 14,172 14,739

10 Defibrillators-(8 Eng.) Mar-14 198,121 5 3 2 Mar-19 4.00% 225,719 240,000 48,000 49,920 51,917 53,993 56,15311 Thermal Imag. Cam.(2) May-13 19,000 7 4 3 May-20 4.00% 22,330 20,000 2,857 2,971 3,090 3,214 3,34212 Turnout Dryer Jan-12 8,000 10 5 5 Jan-22 4.00% 9,920 10,000 1,000 1,040 1,082 1,125 1,17013 Turnout Washer Jan-12 12,000 10 5 5 Jan-22 4.00% 14,879 15,000 1,500 1,560 1,622 1,687 1,75517 Station 3 warning lights Apr-03 10,000 20 14 6 May-23 4.00% 17,423 10,500 525 546 568 591 61418 Thermal Imag. Cam.(4) Jun-16 40,000 7 1 6 Jun-23 4.00% 41,725 25,000 3,571 3,714 3,863 4,017 4,17819 Radios (800Mhz) - (3) Jun-13 15,500 10 4 6 Jun-23 4.00% 18,172 18,900 1,890 1,966 2,044 2,126 2,21120 Radios (800Mhz) - (10) Dec-13 53,359 10 4 6 Dec-23 4.00% 61,381 63,000 6,300 6,552 6,814 7,087 7,37021 Document Scan System Mar-14 50,000 10 3 7 Mar-24 4.00% 56,965 50,000 5,000 5,200 5,408 5,624 5,84922 Radios (800Mhz) - (10) Mar-15 41,000 10 2 8 Mar-25 4.00% 44,920 63,000 6,300 6,552 6,814 7,087 7,37023 Radios (800Mhz) - (10) Mar-16 41,000 10 1 9 Mar-26 4.00% 43,192 63,000 6,300 6,552 6,814 7,087 7,37024 Solar Panels Jun-15 100,000 20 2 18 Jul-35 4.00% 108,148 108,148 5,407 5,624 5,849 6,083 6,32625 Fuel Tank - Station 2 Jan-12 65,000 25 5 20 Jan-37 4.00% 80,597 80,597 3,224 3,353 3,487 3,626 3,77126 BA filling station Jun-16 12,000 25 1 24 Jun-41 4.00% 12,518 52,500 2,100 2,184 2,271 2,362 2,45727 Generator - Sta. 2 Jan-12 80,000 30 5 25 Jan-42 4.00% 99,196 99,196 3,307 3,439 3,576 3,719 3,86828 Generator - Sta. 3 Jun-16 10,000 30 1 29 Jun-46 4.00% 10,431 80,000 2,667 2,773 2,884 3,000 3,120

Sub-Total Vehicles & Equipment 4,039,431 5,411,852 6,295,785 564,301 586,873 610,348 634,762 660,153

\\BLAZE\LKS Secured Files\Admin\Finance\Budget\Budget FY-2017\Capital Plan\Capital Replacement Schedule_FY-1617_160801.xlsCapital no stations Page 1 of 2

LAKESIDE FIRE PROTECTION DISTRICT - CAPITAL ASSET REPLACEMENT SCHEDULE

For Fiscal Year End = 6/30/2017 FY-16/17 FY-17/18 FY-18/19 FY-19/20 FY-20/21Acquisition

Date CostTotal Life Age

Unused Life

Replace Date Escalator

inflation adjusted cost

Replacement Cost

Annual Cost





EMS - CSA-69 related 585,045$ 678,033$ 656,900$ 208,965$ 217,324$ 226,017$ 235,057$ 244,459$ 1 Auto Pulse - (3) Jul-08 60,000 8 9 (1) Jul-16 4.00% 85,326 63,000 7,875 8,190 8,518 8,858 9,2132 Medic Unit Jun-15 161,000 2 2 (0) Jun-17 4.00% 174,661 176,000 88,000 91,520 95,181 98,988 102,9483 B.A.s( Medic Units)(6) Jan-08 28,000 10 9 1 Jan-18 4.00% 40,603 45,000 4,500 4,680 4,867 5,062 5,2644 Medic Unit(re-chassis) Jun-16 100,000 2 1 1 Jun-18 4.00% 104,313 135,000 67,500 70,200 73,008 75,928 78,9655 Radios(800Mhz)(8) Aug-08 33,333 10 9 1 Aug-18 4.00% 47,155 50,400 5,040 5,242 5,451 5,669 5,8966 Defibrillators-(4 M.U.) Mar-14 113,212 5 3 2 Mar-19 4.00% 128,982 112,000 22,400 23,296 24,228 25,197 26,2057 Gurneys - (2) Feb-14 14,500 6 3 3 Feb-20 4.00% 16,569 14,500 2,417 2,513 2,614 2,718 2,8278 EMS Software Jun-15 30,000 5 2 3 Jun-20 4.00% 32,546 32,000 6,400 6,656 6,922 7,199 7,4879 Gurneys - (2) Jun-15 22,500 6 2 4 Jun-21 4.00% 24,409 14,500 2,417 2,513 2,614 2,718 2,827

10 Gurneys - (2) Jun-16 22,500 6 1 5 Jun-22 4.00% 23,470 14,500 2,417 2,513 2,614 2,718 2,827

Station - Replacement1 Station 1 Oct-63 40,000 40 54 (14) Oct-03 4.00% 327,847 3,000,000 75,000 78,000 81,120 84,365 87,7392 Station 3 Mar-77 400,000 40 40 (0) Mar-17 4.00% 1,939,227 4,000,000 100,000 104,000 108,160 112,486 116,9863 Station 3 - Shop Mar-77 100,000 40 40 (0) Mar-17 4.00% 484,807 2,000,000 50,000 52,000 54,080 56,243 58,4934 Station 26 Jul-90 900,000 40 27 13 Aug-30 4.00% 2,584,486 3,000,000 75,000 78,000 81,120 84,365 87,7395 12192 LKS Ave Jun-10 295,000 20 7 13 Jun-30 4.00% 388,658 250,000 12,500 13,000 13,520 14,061 14,6236 Station 2 / Admin. Feb-12 10,500,000 40 5 35 Mar-52 4.00% 12,976,295 8,000,000 200,000 208,000 216,320 224,973 233,972

Sub-Total Structures 12,235,000 18,701,319 20,250,000 512,500 533,000 554,320 576,493 599,553

Totals 16,274,431 24,791,204 27,202,685 1,285,766 1,337,197 1,390,685 1,446,312 1,504,165

Vehicles & Equipment Funding - 564,301 586,873 610,348 634,762 660,153

CSA Funding - 208,965 211,055 213,165 215,297 217,450

Total Funding(without Stations) - 773,266 797,928 823,513 850,059 877,603

\\BLAZE\LKS Secured Files\Admin\Finance\Budget\Budget FY-2017\Capital Plan\Capital Replacement Schedule_FY-1617_160801.xlsCapital no stations Page 2 of 2

final budget fy‐ 2016/2017 - lakeside fire protection district€¦ · fy‐ 2016/2017 mission:...

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