Moraga-Orinda Fire District Board of Directors
AMENDED AGENDA REGULAR MEETING December 16, 2020 5:00 p.m. CLOSED SESSION 7:00 p.m. OPEN SESSION Pursuant to Executive Order N-29-20, Teleconferencing Restrictions of the Brown Act have been suspended. PLEASE NOTE TELECONFERENCE MEETING INFORMATION: To join the Meeting:
By Phone: 1-669-900-6833 Webinar ID: 880 2355 7878
Please click the link below to join the webinar by Zoom: https://us02web.zoom.us/j/88023557878
Webinar ID: 880 2355 7878
Public Participation is encouraged by joining via the ZOOM link or the dial-in information above. You can access either via a smartphone or computer App (Zoom) or via phone. Public comment will remain open for a minimum of 1 minute to allow for potential digital processing delays to ensure that the public has sufficient time and opportunity to send in questions or comments. Written Public Comment can be provided via email at [email protected]. Emails will be read into the record by staff during public comment at their normal cadence and will be limited to a maximum of 3 minutes. To be read into the record, e- mail must contain in the subject line “Public Comment – Not on the Agenda” or “Public Comment – Agenda Item #” with the relevant agenda item indicated. Live Public Comment can be provided via the Zoom app (during public comment) by the raise hand or chat function. If participating by phone, dial *9 to raise your hand. Staff will unmute participant to allow comment. Participants will be unmuted in the order of hands raised or chat request to comment. The meeting will be live streamed via the MOFD YouTube Channel. A link is accessible via the District’s website.
1. OPENING CEREMONIES 1.1. Call the Meeting to Order 1.2. Roll Call 2. PUBLIC COMMENT General public comment on any closed session item that will be heard. Comments may be limited to no more than three minutes pursuant to board policy. 3. CLOSED SESSION 3.1. Public Employee Performance Evaluation (Government Code Section 54957) Public Employee Appointment Title: Fire Chief 3.2. Conference with Labor Negotiator (Government Code Section 54957.6) Agency Designated Representative: Jonathan Holtzman Employee: David Winnacker, Fire Chief 3.3. Conference with Labor Negotiator (Government Code Section 54957.6) Agency Designated Representative: Donna Williamson Employee Organization: Local 1230, International Association of Firefighters IAFF 3.4 Conference with Labor Negotiator (Government Code Section 54957.6) Agency Designated Representative: Jonathan Holtzman Employee Organization: Unrepresented Employees 3.5 Conference with Labor Negotiator (Government Code Section 54957.6) Agency Designated Representative: Donna Williamson Employee Organization: Moraga-Orinda Fire Chief Officers’ Association MORAGA-ORINDA FIRE DISTRICT Board of Directors Agenda Page 2
4. RECONVENE THE MEETING 4.1. Call the Meeting to Order 4.2. Roll Call 5. REPORT OF CLOSED SESSION ACTION 6. PUBLIC COMMENT – ITEMS NOT ON THE AGENDA At the beginning of each regular District Board meeting, any member of the public may address the District Board concerning any item not on the Board's agenda but within the subject matter jurisdiction of the Board. Speakers will be limited to three (3) minutes unless otherwise specified by the Presiding Officer. The public will be given an opportunity to speak on each agenda item at the time it is called. The Board may discuss and/or take action regarding any or all of the items listed below. Once the public comment portion of any item on this agenda has been closed by the Board, no further comment from the public will be permitted unless authorized by the Board and if so authorized, said additional public comment shall be limited to the provision of information not previously provided to the Board or as otherwise limited by order of the Presiding Officer or the Board. 7. CONSENT AGENDA 7.1. Meeting Minutes – November 18, 2020 (Regular) Staff Recommendation: Approve and File 7.2. Monthly Incident Report – November 2020 Staff Recommendation: Approve and File 7.3. Monthly Check/Voucher Register - November 2020 Staff Recommendation: Approve and File 7.4. Monthly Financial Report - November 2020 Staff Recommendation: Approve and File 7.5. Approval of the Annual Operating Budget Timeline Fiscal Year 2022 Staff Recommendation: Approve and File 8. REGULAR AGENDA 8.1. Swearing-In Ceremony for Newly Elected MOFD Directors Jex and Jorgens The Honorable John W. Kennedy will swear-in newly elected MOFD Directors Jex and Jorgens 8.2. Election of Board Officers The Board of Directors will elect new Board Officers to be effective January 1, 2021 Staff Recommendation: 1) Discuss; 2) Elect Board Officers to be effective January 1, 2021 8.3. Appointment of Standing and Ad Hoc Committee Members and District Liaisons The Board of Directors will appoint new Standing and Ad Hoc Committee members and District Liaisons to be effective January 1, 2021. Staff Recommendation: 1) Discuss; 2) Appoint Standing and Ad Hoc Committee members and District Liaisons to be effective January 1, 2021. 8.4. 2021 Regular Board Meeting Schedule Staff will present the 2021 Regular Board Meeting Schedule to the Board for review. Staff Recommendation: 1) Discuss; 2) Deliberate; 3) Approve a 2021 Regular Board Meeting Schedule. 8.5. Approval of Annual Audit and Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2020 Staff will present information to the Board regarding the Annual Audit and Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2020. Staff Recommendation: 1) Discuss; 2) Deliberate; 3) Approve the Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2020, the Communication With Those Charged With Governance June 30, 2020 and the Independent Accountant’s Report on Applying Agreed-Upon Procedures for Appropriations Limit Calculation For the Year Ended June 30, 2020. 8.6. Community Warning System Presentation Contra Costa County Community Warning System Overview, presented by Heather Tieman, Community Warning System Manager and Lorena Herrera Senior Emergency Planning Coordinator. Agenda Item 8.6 has been moved to the January 2021 Board Meeting due to CWS Staff Availability
MORAGA-ORINDA FIRE DISTRICT Board of Directors Agenda Page 3
8.7. Ambulance Billing – Outsource or Process by District Staff Staff will present information to the Board for review on the topic of ambulance billing services completed by a third party company or District staff. Staff Recommendation: 1) Discuss; 2) Deliberate; 3) Provide Direction to Staff. 8.8. Draft Community Wildfire Protection Plan (CWPP) Staff will present a draft of the Community Wildfire Protection Plan Staff Recommendation: 1) No action required; Informational purposes only 8.9. Wildland Fire End of Season Report Staff will present an end of season report on strike teams and single resource deployments in a variety of line and IMT assignments in support of the state mutual aid system Staff Recommendation: 1) No action required; Informational purposes only
9. COMMITTEE REPORTS 9.1. Finance Committee (Directors Danziger and Jorgens) 9.2. Facilities Ad Hoc Committee (Directors Baitx and Donner) 9.3. Joint Fire Prevention Ad Hoc Committee (Directors Danziger and Jorgens) 10. ANNOUNCEMENTS 10.1. Brief information only reports related to meetings attended by a Director at District expense (Government Code Section 53232.3(d)) 10.2. Questions and informational comments from Board members and Staff 10.3. Fire Chief Updates 10.3.1. COVID-19 10.3.2. Human Resources 10.3.3. Fire Marshal 10.4. Communications Received 10.5. Future Agenda Items 11. ADJOURNMENT
The Moraga-Orinda Fire Protection District (“District”), in complying with the Americans with Disabilities Act (“ADA”), requests individuals who require special accommodations to access, attend and/or participate in District Board meetings due to a disability, to please contact the District Chief’s office, (925) 258-4501, at least one business day prior to the scheduled District Board meeting to ensure that we may assist you.
Any disclosable public records related to an open session item on a Regular meeting agenda and distributed by the Moraga-Orinda Fire District to a majority of members of the Board of Directors less than 72 hours prior to that meeting are available for public inspections at 1280 Moraga Way, Moraga, during normal business hours.
I hereby certify that this agenda in its entirety was posted on December 11, 2020, at the Moraga and Orinda Fire Administration offices, Stations 41, 42, 43, 44, and 45. Agenda provided to the Moraga Town Office (Hacienda) and Orinda City Hall.
Marcia Holbrook District Secretary/Clerk
Attachment A - Item 6, Public Comment #1
From: Jonathan Goodwin To: Marcia Holbrook Cc: Winnacker, David; s Subject: Comments for Item 6 Tonight Date: Wednesday, November 18, 2020 5:58:35 PM
Mrs. Holbrook, please read this for me under Item 6 of tonight's agenda. Thanks very much. ~Jonathan Goodwin
To the MOFD Board & Staff:
I'll be tuned in to a different public meeting tonight, and so I am asking the Clerk to the Board to read this statement in my stead.
You may recall that at your last meeting I voiced concern about the fire chief's planned absence from the district during a critical part of fire season. The chief advised me to view his contract. I did so and wish to report to you on what I found.
I found the board encouraging the chief to take emergency management postings, up to two per annum, and I personally support this for all the obvious reasons. However, I also noted there was no restriction on the length of these assignments--where these fires can last for months at a time--nor was there any restriction in relation to weather conditions here in the fire district.
I wish to suggest that residents of the district may, in fact, be uncomfortable with the level of risk the board is taking in this matter. As an example, I think there would be public concern if, hypothetically, it became known that when a wildfire broke out at home during Red Flag conditions, the fire chief was four hours away atop Podunk Mountain showing some politician what a fire scar looks like. Possibly an event like that would be an "October Surprise" you would rather avoid?
I would ask you to revisit and tighten up this policy, if you feel that would be worthwhile. I may be wrong, but I strongly suspect that voters want their fire chief available immediately during dangerous conditions.
Thank you. ~Jonathan Goodwin Canyon, Calif.
7.1 Attachment A - Item 6, Public Comment #2
From: Cheryl Ku To: Info Cc: Cheryl Ku Subject: Emergency Cell Phone Notifications from CWS during Wild-fire Evacuation Warnings/Orders during last Power Shut off Oct 2020, No Internet. Date: Wednesday, November 18, 2020 5:15:16 PM
Hello, I am concerned about lack of our Moraga/Orinda/Lafayette Residents many of whom did not have the ability to receive CWS messages, during the last PSPS Safety PG& E mandatory shut off in Oct 2020. This issue came up during the Oct 2020 Orinda MOFD Town Council Meeting as well and was going to be looked into.
I was wondering were we stand on this messaging issue. This is of high concern that we all have another available communication mechanism to be able to know when there will be an evacuation warning, and to prepare, and or a Evacuation Order.
Many residents, I am not sure what Zones, or how many were not able to receive cell phone operation at all to text, or call out on their cell phones for help.
What is going to be done about this if the Power Lines are de-energized then can we avoid the Cable and Internet wiring from being de-energized as well, or does everything need to be completely shut off?
If it does need to be shut off, how are many house-holds able to receive a signal or alert on their cell phones with not internet service?
Can this be by-passed, or what are the solution(s) for the remedy so we can all receive the messages from CWS…. Is it another Control Towner out of the area?
Please email me to let me know that you have received this email message and what is being done to remedy this situation.
Thank You.
Cheryl M. Ku, Resident of Moraga. Zone #11
7.1 M O FD Response Tim e Sum m ary by Incident Type (grouped) for All Code 2 and Code 3 Responses. W ill only show Incident T ypes that are applicable. EM S/R escue \ Structure Fires (actual type is in a structure) \ V egetation Fires \ O ther T ypes G rouped - A larm s/H azards/Pub Svc/Etc... D ata Is Based O n C om pleted R M S Incident R eport D ata Entered by C om pany O fficer. R esp. D ata Based on "First A rriving U nit". "In D istrict" = M oraga, O rinda, C anyon. "O ut of D istrict" = Lafayette & any O ther C ity A id Provided to. N ovem ber, 2020 A ll O th ers (A larmEM s S / /P R u escueb S ervice..S tru ctu re VF e ires g F i r eV s ehicle A ccidents
In D istrictO u t o fIn D ist.D istrictO u t o fIn D ist.D istrictO u t o fIn D ist.D istrictIn D istrictO u t o f D ist. T o t a l s In cid en t T o4 tals 5 3 1 0 8 1 1 1 1 1 3 2 1 7 5
M edian Turnout1 . 4 2 1 . 2 7 1 . 3 1 1 . 4 8 1 . 8 8 0 . 5 5 2 . 7 7 1 . 1 5 0 . 8 6 1 . 3 2
M edian R esp6 . 2 Tim 0 7 e . 0 0 5 . 6 7 5 . 5 0 3 . 0 3 1 4 . 3 3 5 . 7 2 7 . 3 5 1 5 . 4 9 5 . 8 0
R esp Tim e9 (90th% . 8 1 2 7 ) . 4 4 8 . 3 0 5 . 5 0 3 . 0 3 1 4 . 3 3 5 . 7 2 9 . 0 0 2 0 . 3 7 9 . 3 0
Code 3 Response Tim e Sum m ary by City and Incident Type. Tim es show n are based on the First Responding U nits A rrival at Scene of Em ergency. N ovem ber, 2020 In cid en t T o talsM edian TurnoutM edian R espR espTim Tim e e (90th% ) EM S / R escue 5 5 1 . 3 7 6 . 4 5 8 . 6 5
O r i n d a A ll O ther Types 1 0 1 . 2 3 5 . 6 8 6 . 7 5
T o tals fo r C6 ity 5 1 . 3 5 6 . 3 7 8 . 4 0
EM S / R escue 4 5 1 . 1 8 5 . 1 5 6 . 6 3
S tru ctu re F ires 1 1 . 8 8 3 . 0 3 3 . 0 3 M o r a g a A ll O ther Types 4 0 . 8 3 3 . 9 7 5 . 1 0
T o tals fo r C5 ity 0 1 . 2 7 5 . 1 0 6 . 6 2
EM S / R escue 1 1 . 4 8 5 . 5 0 5 . 5 0 L a f a y e t t e T o tals fo r C1 ity 1 . 4 8 5 . 5 0 5 . 5 0
EM S / R escue 1 0 . 7 0 8 . 9 2 8 . 9 2 C a n y o n T o tals fo r C1 ity 0 . 7 0 8 . 9 2 8 . 9 2 O verall Total1 1 7 1 . 3 0 5 . 6 6 8 . 1 1
Response Totals By Incident Type D e c 1J 9 a n 2F 0 e b 2M 0 a r 2A 0 p r 2M 0 a y 2J 0u n 2J 0 u l 2A 0 u g S 2 0 e p 2O 0 c t 2N 0 o v 2T 0 o t a l A ll O thers9 (A 8 larm1 1 3 s 8/ 8 8 7 7 5 7 9 9 3 1 0 1 1 2 3 1 1 5 1 0 6 7 6 P u b S ervice / E tc.) 1 , 1 5 4 EM S / R escue1 9 1 1 7 9 1 6 6 1 5 7 1 0 3 1 3 2 1 4 8 1 4 3 1 4 4 1 3 3 1 3 7 1 1 0 1 , 7 4 3 7.2
S tru ctu re1 F ires 3 1 2 7 3 3 3 2 2 5
V e g F i r e s 1 2 1 8 7 5 1 1 1 2 7
V ehicle A4 ccidents 8 2 9 1 8 2 3 1 2 9 1 4 1 1 1 1 1 3 8 1 5 2 1 1
G rand Total3 3 8 3 2 1 2 7 6 2 6 8 1 9 4 2 2 1 2 7 0 2 6 2 2 8 6 2 6 5 2 5 5 2 0 4 3 , 1 6 0 Run Chart for M O FD EM S / Rescue and A ll Incident Types for the last full 12 m onths. M edian Turnout and Response Tim es By M onth for First A t Scene U n i t s 1 . 3 2 1 . 3 2 1 . 3 1 . 2 8 1 . 2 7 1 . 2 3 1 . 2 8 1 . 2 5 1 . 2 1 . 2 2
1 . 1 2
M ed Turnout1 . 1 Tim e 1 . 1 0 1 . 0 7 E M S / 1 . 0 3 R e s c u e
6 . 0 3 5 . 9 8 5 . 9 5 6 . 0 0 5 . 9 0
5 . 7 6
5 . 5 0 5 . 5 7 5 . 3 8 5 . 2 1 5 . 4 2 M edian Resp Tim e 5 . 3 3 5 . 2 7
5 . 0 0 4 . 9 7 1 . 3 3 1 . 3 3 1 . 3 2 1 . 3 1 . 2 7 1 . 2 8 1 . 2 5 1 . 3 0
1 . 2
1 . 1 8 1 . 1 8 1 . 1 2
M ed Turnout1 . 1 Tim e
1 . 0 7 A l l 1 . 0 3 I n c i d e n t T y p e s 6 . 3 5 6 . 1 7 6 . 0 3 6 . 0 0 5 . 7 5
7.2 5 . 7 7 5 . 8 0 5 . 5 0 5 . 5 0
5 . 3 2 5 . 3 8 5 . 4 2 5 . 4 3 M edian Resp Tim e
5 . 1 5 5 . 0 0
D e c 1J 9 a n 2F 0 e b M 2 0 a r 2A 0 p r 2M 0 a y J 2 u0 n 2J 0 u l 2A 0 u g S 2 0 e p 2O 0 c t 2N 0 o v 2 0 Incident Types A ll O th ers (AEM larm S s/ /R P escue u b SV ervice e g F i r e.. s V ehicle A ccidentsS tru ctu re F ires
Incident Location M ap for M O FD N ovem ber 2020 7.2
© 2020 M apbox © O penStreetM ap Moraga-Orinda Fire District Check/Voucher Register - Check Register 27 - Capital Projects Fund From 11/1/2020 Through 11/30/2020
Check Number Check Date Name Check Amount Transaction Description
Wire11.30.20 11/30/2020 Government Leasing and Fina... 300,624.66 US Bancorp - Appartus Lease Payment Contract 077-0020368-001
Total 27 - Capital 300,624.66 Projects Fund
Date: 12/8/20 11:19:29 AM Page:7.3 1 Moraga-Orinda Fire District Check/Voucher Register - Check Register 50 - General Fund From 11/1/2020 Through 11/30/2020
Check Number Check Date Name Check Amount Transaction Description
2931129311 11/5/2020 Abila 3,958.63 Accounting Software - Renewal 2931229312 11/5/2020 ADT Security Services 77.06 Security service Nov 9-Dec 8 2931329313 11/5/2020 A T and T 908.23 Phone Service 2931429314 11/5/2020 A T and T Mobility 437.94 Mobile Service 2931529315 11/5/2020 Bandwidth.com, Inc. 442.12 Phone Service VOIP 2931629316 11/5/2020 Bigger Tree Trucks 8,300.00 Chipper Lease 11.21.20 2931729317 11/5/2020 Bound Tree Medical, LLC 37.18 Battery Cartridge 11/5/2020 Bound Tree Medical, LLC 591.72 Blanket/Electrodes/IV Solution 11/5/2020 Bound Tree Medical, LLC 270.69 Catheter/Bandages 11/5/2020 Bound Tree Medical, LLC 430.44 Gloves 11/5/2020 Bound Tree Medical, LLC 516.26 Misc. Medical Supplies 11/5/2020 Bound Tree Medical, LLC 562.58 Respirator 11/5/2020 Bound Tree Medical, LLC 515.51 Respirator/Goggles/Medical Supplies 2931829318 11/5/2020 Comcast 180.11 Modem 11/5/2020 Comcast 90.10 Modem 10.29-11.28 2931929319 11/5/2020 Definitive Networks, Inc. 16,092.00 Monthly IT Service 2932029320 11/5/2020 EAN Services, LLC 377.56 Car Rental - Strike team - Rogness - Creek Incident 2932129321 11/5/2020 Have Air Will Travel, Inc. 185.00 Service Call 2932229322 11/5/2020 Lucas Lambert 191.00 Strike Team Reimbursement - OES HQ Covid Support 2932329323 11/5/2020 Keith Larson 400.00 Reimbursement - S290 Class 2932429324 11/5/2020 L.N. Curtis & Sons 390.68 Fire Gloves 11/5/2020 L.N. Curtis & Sons 14,409.38 Jackets and Pants 2932529325 11/5/2020 Office Depot 112.69 Office Supplies 2932629326 11/5/2020 Pacific Gas & Electric 876.40 Gas & Electric 2932729327 11/5/2020 Reliable Pharmaceutical Retur... 150.00 Disposal of Pharmaceuticals 2932829328 11/5/2020 R.S. Hughes 2,022.91 Scott SightPro 2932929329 11/5/2020 Staples Advantage 785.43 Misc. Household Supplies 2933029330 11/5/2020 Verizon Wireless 859.70 Wireless Service 9/24-10/23/20 2933129331 11/12/2020 ADP, Inc. 1,355.50 Payroll Service - October 2933229332 11/12/2020 Airgas USA, LLC 56.61 Argon/Oxygen 11/12/2020 Airgas USA, LLC 152.05 Helium/Nitrogen/Oxygen 11/12/2020 Airgas USA, LLC 361.66 Oxygen 2933329333 11/12/2020 Alameda County Fire Depart... 19,178.70 Fire Apparatus Repair and Service 2933429334 11/12/2020 ALSCO - American Linen Divi... 452.32 Monthly Linen Service 11/12/2020 ALSCO - American Linen Divi... 143.67 Monthly Linen Service October 2933529335 11/12/2020 American Fidelity Assurance 3,773.85 FSA Flex 2933629336 11/12/2020 American Fidelity 1,238.14 Life Insurance 2933729337 11/12/2020 A T and T 163.98 Calnet 10/1-10/31/20 2933829338 11/12/2020 Bay Alarm Company 383.37 Security Service 2933929339 11/12/2020 Janet Brandi-Routt 102.60 Reimbursement - LNU Lightning Complex -hotel 2934029340 11/12/2020 Kevin Brashem 2,780.37 Reimbursement - Creek Fire - Lodging/Per Diem 2934129341 11/12/2020 Contra Costa County Clerk 47.00 Register Notary Public & Bond fee 2934229342 11/12/2020 Clayton Dayley 625.00 Station 41 Electrical Service 2934329343 11/12/2020 EBMUD 565.60 Monthly Water Service 11/12/2020 EBMUD 285.32 Water Service 11/12/2020 EBMUD 418.54 Water Service 9/1-10/29/20 2934429344 11/12/2020 Eide Bailly LLP 15,000.00 Audit Services 06.30.20 2934529345 11/12/2020 Mallory Safety & Supply, LLC 986.09 RAESY Monitor QRAE 3 (Air Monitor) 11/12/2020 Mallory Safety & Supply, LLC 481.77 RAESY Regulator Demand Flow 2934629346 11/12/2020 Pacific Gas & Electric 2,033.16 Gas & Electric 10.02-11.02.20 11/12/2020 Pacific Gas & Electric 1,013.49 Gas and Electric -10/2-11/2/20 2934729347 11/12/2020 Dennis Rein 2,574.50 Reimbursement - Creek Fire - Per Diem/Lodging 2934829348 11/12/2020 Republic Services 1,377.57 Trash Service - November 2934929349 11/12/2020 Steve Rogness 2,378.18 Reimbursement - Creek Fire - Per Diem/Lodging 2935029350 11/12/2020 Smart Clean Building Mainten... 245.00 Monthly Cleaning Service - November 2935129351 11/12/2020 Stryker Sales Corporation 1,289.54 LPI5 Repair during annual service Date: 12/8/20 11:19:29 AM Page:7.3 2 Moraga-Orinda Fire District Check/Voucher Register - Check Register 50 - General Fund From 11/1/2020 Through 11/30/2020
Check Number Check Date Name Check Amount Transaction Description
11/12/2020 Stryker Sales Corporation 4,449.60 Lucas Maintenance Service 11/12/2020 Stryker Sales Corporation 3,281.92 M41 Gurney Repair 2935229352 11/12/2020 West Coast Code Consultants 675.00 Fire Inspector 11/12/2020 West Coast Code Consultants 7,837.50 In-House Plan Review October 11/12/2020 West Coast Code Consultants 2,887.50 Inspector/Plan Review Services 11/12/2020 West Coast Code Consultants 3,030.78 Senior Fire Inspector October 2935329353 11/12/2020 Wittman Enterprises, LLC 5,757.99 Ambulance Billing Service October 2935429354 11/12/2020 Janet Brandi-Routt 206.60 Reimbursement - Hotel LNU Lightning Complex 2935529355 11/12/2020 Dennis Rein 172.50 Reimbursement - Mileage correction - Creek Fire 2935629356 11/19/2020 A T and T 256.71 Internet BAN9391035207 10/12-11/11/20 11/19/2020 A T and T 2.97 Internet Service 10/13-11/12/20 2935729357 11/19/2020 A T and T Mobility 1,772.77 Mobile Service 2935829358 11/19/2020 Bay Area News Group 827.32 Legal Ads - October 2935929359 11/19/2020 Biomedical Waste Disposal 79.00 Monthly Service charge - Bio pick up 11/19/2020 Biomedical Waste Disposal 79.00 Monthly Service Charge - Bio pickup 2936029360 11/19/2020 Bound Tree Medical, LLC 327.74 G3 Perfusion 11/19/2020 Bound Tree Medical, LLC 100.35 Guaze Pads 11/19/2020 Bound Tree Medical, LLC 345.02 SSCOR QuickDraw Canister 2936129361 11/19/2020 Central Contra Costa Sanitary... 3,827.73 Annual Sewer Service Charge 2936229362 11/19/2020 Philip Chapman 1,895.08 Ambulance Billing Refund - Incident 20017200 2936329363 11/19/2020 Comcast 90.01 Modem Station 44 2936429364 11/19/2020 Dell Financial Services 619.32 Computer Lease 11/19/2020 Dell Financial Services 225.92 Rental and Admin Fee 2936529365 11/19/2020 FasTrak Invoice Processing D... 6.00 Richmond San Rafael Bridge Toll 2936629366 11/19/2020 Health Scope Benefits 772.96 Ambulance Billing Refund Incident 19001960 2936729367 11/19/2020 Hunt & Sons, Inc. 1,303.35 Fuel 11/19/2020 Hunt & Sons, Inc. 561.74 Fuel - Station 42 11/19/2020 Hunt & Sons, Inc. 407.37 Fuel - Station 43 11/19/2020 Hunt & Sons, Inc. 683.02 Fuel - Station 44 11/19/2020 Hunt & Sons, Inc. 623.86 Fuel - Station 45 2936829368 11/19/2020 Occupational Health Centers ... 110.50 DOT Physical Recertification - Johansen 2936929369 11/19/2020 Pacific Office Automation 316.60 Copier Usage 7/25-10/25/20 2937029370 11/19/2020 Pacific Gas & Electric 2,263.51 Gas & Electric 10/5-11/3/20 11/19/2020 Pacific Gas & Electric 125.90 Gas & Electric 10/6-11/4/20 2937129371 11/19/2020 Pitney Bowes 201.00 Postage - October 2937229372 11/19/2020 Shred-it 151.12 Shredding Service - Oct/Nov 2937329373 11/19/2020 TIAA Commercial Finance, Inc. 245.34 Copier Lease 2937429374 11/25/2020 ADT Security Services 42.99 Security Account 402025444 11/25/2020 ADT Security Services 96.46 Security Service Acct402025453 2937529375 11/25/2020 AT&T 90.95 Internet Service 10/10-11/9 2937629376 11/25/2020 Bay Alarm Company 383.37 Quarterly Monitoring - Station 42 10/1-1/1/21 2937729377 11/25/2020 Berry Bros. Towing and Trans... 900.00 Spare Engine Tow to ALCO 2937829378 11/25/2020 Biomedical Waste Disposal 79.00 Waste Pick up - Monthly service Charge 11/25/2020 Biomedical Waste Disposal 79.00 Waste pickup - monthly service charge 2938029380 11/25/2020 Bound Tree Medical, LLC 52.50 Amiodarone 11/25/2020 Bound Tree Medical, LLC 4,604.55 Backboard 11/25/2020 Bound Tree Medical, LLC 1,057.54 Coveralls 11/25/2020 Bound Tree Medical, LLC 46.51 EKG Paper 11/25/2020 Bound Tree Medical, LLC 434.81 Electrodes 11/25/2020 Bound Tree Medical, LLC 276.04 Electrodes/DEFIB/ECG Pads 11/25/2020 Bound Tree Medical, LLC 1,278.87 Gloves 11/25/2020 Bound Tree Medical, LLC 20.73 Hand Sanitizer 11/25/2020 Bound Tree Medical, LLC 101.90 IV Solution 11/25/2020 Bound Tree Medical, LLC 203.91 Mask Rebreather 11/25/2020 Bound Tree Medical, LLC 1,845.20 Medical Supplies 11/25/2020 Bound Tree Medical, LLC 10,909.17 Particulate Respirator Date: 12/8/20 11:19:29 AM Page:7.3 3 Moraga-Orinda Fire District Check/Voucher Register - Check Register 50 - General Fund From 11/1/2020 Through 11/30/2020
Check Number Check Date Name Check Amount Transaction Description
11/25/2020 Bound Tree Medical, LLC 9.44 Syringe 11/25/2020 Bound Tree Medical, LLC 357.69 Trauma Bag 11/25/2020 Bound Tree Medical, LLC 2,755.24 Various Medical Supplies 2938129381 11/25/2020 CPR Training Center 4,016.00 Paramedic PALS and CPR Renewal Classes 2938229382 11/25/2020 Fire-End and Croker Corp 522.60 EMS Coat 2938329383 11/25/2020 Industrial Service & Supply C... 75.00 Backflow Prevention Test Station 44 2938429384 11/25/2020 L.N. Curtis & Sons 233.76 Firefighter Work Boots 11/25/2020 L.N. Curtis & Sons 139.20 Firepro Goggles 11/25/2020 L.N. Curtis & Sons 268.87 Glove Strap 11/25/2020 L.N. Curtis & Sons 360.53 Non-Ambient Aircheck Analysis 2938529385 11/25/2020 Julie Luckenbach 41.52 Lunch - Controller burn at Wagner 2938629386 11/25/2020 M & M Sanitary 30.00 Portal Poppy Service 2938729387 11/25/2020 Pacific Gas & Electric 151.05 Gas & Electric 10/16-11/13/20 11/25/2020 Pacific Gas & Electric 677.48 Gas & Electric 10/16-11/15/20 2938829388 11/25/2020 Pitney Bowes Purchase Power 201.00 Postage 2938929389 11/25/2020 Dennis Rein 49.11 Portable Speaker for Zoom meetings 11/25/2020 Dennis Rein 225.48 Strike Team Reimbursement - August North Complex 2939029390 11/25/2020 Reinholdt Engineering Constr... 140.00 Fuel Pump Service Station 41 11/25/2020 Reinholdt Engineering Constr... 280.00 Fuel Pump Service Station 42 11/25/2020 Reinholdt Engineering Constr... 280.00 Fuel Pump Service Station 44 11/25/2020 Reinholdt Engineering Constr... 470.00 Fuel Pump Service Station 45 2939129391 11/25/2020 Revel Environmental Manufac... 135.00 Drain 41 - Storm Drain Service 11/25/2020 Revel Environmental Manufac... 235.00 Station 42 - Storm Drain Service 2939229392 11/25/2020 Steve Rogness 244.63 Strike Team Reimburse - August Complex 2939329393 11/25/2020 Verizon Wireless 56.26 Wireless 10/11-11/10 2939429394 11/25/2020 Bound Tree Medical, LLC 419.00 Adenosine, Calcium Chloride 11/25/2020 Bound Tree Medical, LLC 185.61 Cot Sheet 11/25/2020 Bound Tree Medical, LLC 2,234.49 Medical Supplies 688688 11/5/2020 Employment Development De... 1,465.11 EDD Payment ACHCalpers... 11/10/2020 Calif. Public Employees' 192,693.23 CalPers Nov ACHCCCER... 11/9/2020 185,803.55 CCCERA/MOPFA/Norcal/IAFF - November ACHFASISNov 11/13/2020 305,894.00 FASIS 10/01-12/.31.20 DeltaACH11.... 11/10/2020 Delta Dental Plan of Calif. 17,216.92 Delta Dental November
Total 50 - General Fund 900,525.77
Report Total 1,201,150.43
Date: 12/8/20 11:19:29 AM Page:7.3 4 Moraga-Orinda Fire District Statement of Revenues and Expenditures 27 - Capital Projects Fund From 7/1/2020 Through 11/30/2020
Percent Total Current Period Total Budget Budget Actual Total Budget Variance Remaining
Revenue Taxes Fire Flow Tax 4066 1,093,246.70 1,088,000.00 5,246.70 0.48% Total Taxes 1,093,246.70 1,088,000.00 5,246.70 0.48% Use of Money & Property Investment Earnings 4181 3,574.39 10,000.00 (6,425.61) (64.26)% Total Use of Money & Property 3,574.39 10,000.00 (6,425.61) (64.26)% Charges for Service Impact Mitigation Fees 4743 60,000.00 0.00 60,000.00 0.00% Total Charges for Service 60,000.00 0.00 60,000.00 0.00% Other Revenue Other Revenue & Financing 4972 53,257.89 53,258.00 (0.11) (0.00)% Sources Sale of Surplus Property 4980 6,796.00 0.00 6,796.00 0.00% Total Other Revenue 60,053.89 53,258.00 6,795.89 12.76% Total Revenue 1,216,874.98 1,151,258.00 65,616.98 5.70%
Expenditures Other Expense Bank Fees 7510 50.00 200.00 150.00 75.00% Fire Flow Tax Collection Fees 7531 11,582.14 14,000.00 2,417.86 17.27% Apparatus/Vehicles-Fixed 7703 13,577.59 73,850.00 60,272.41 81.61% Asset Expenditures Operating Transfers Out 7999 462,024.98 922,948.00 460,923.02 49.94% Total Other Expense 487,234.71 1,010,998.00 523,763.29 51.81% Total Expenditures 487,234.71 1,010,998.00 523,763.29 51.81%
Excess of Revenues Over/ (Under) 729,640.27 140,260.00 589,380.27 420.21% Expenditures
Date: 12/10/20 01:50:54 PM All Funds Income Statement Total Budget Page: 1 7.4 Moraga-Orinda Fire District Statement of Revenues and Expenditures 50 - General Fund From 7/1/2020 Through 11/30/2020
Percent Total Current Period Total Budget Budget Actual Total Budget Variance Remaining
Revenue Taxes Property Tax-Current Secured 4010 20,815,635.51 22,080,300.00 (1,264,664.49) (5.73)% Property Tax-Supplemental 4011 37,869.02 300,000.00 (262,130.98) (87.38)% Property Tax-Unitary 4013 0.00 200,000.00 (200,000.00) (100.00)% Property Tax-Curr Unsecured 4020 644,338.87 625,000.00 19,338.87 3.09% Prop Tax- Prior Secured 4030 (3,049.91) (50,000.00) 46,950.09 (93.90)% Prop Tax-Prior Supplement 4031 0.00 (40,000.00) 40,000.00 (100.00)% Prop Tax Prior Unsecured 4035 4,439.82 (10,000.00) 14,439.82 (144.40)% Total Taxes 21,499,233.31 23,105,300.00 (1,606,066.69) (6.95)% Use of Money & Property Investment Earnings 4181 10,835.20 35,000.00 (24,164.80) (69.04)% Total Use of Money & Property 10,835.20 35,000.00 (24,164.80) (69.04)% Intergovernmental Revenue Homeowners Relief Tax 4385 0.00 149,000.00 (149,000.00) (100.00)% State Mandated Costs 4436 11,171.30 0.00 11,171.30 0.00% Reimbursement Intergovernmental 4437 137,488.86 232,821.00 (95,332.14) (40.95)% Revenue-Federal Grants Other/In Lieu of Taxes 4580 978.21 900.00 78.21 8.69% Measure H-Emerg Med Ser 4896 0.00 85,514.00 (85,514.00) (100.00)% Subsid Total Intergovernmental Revenue 149,638.37 468,235.00 (318,596.63) (68.04)% Charges for Service Permits 4740 1,991.00 500.00 1,491.00 298.20% Plan Review 4741 110,057.00 50,000.00 60,057.00 120.11% Inspection Fees 4742 1,044.00 2,000.00 (956.00) (47.80)% Weed Abatement Charges 4744 52,549.00 20,000.00 32,549.00 162.75% Reports/ Photocopies 4746 479.00 350.00 129.00 36.86% Other Charges for Service 4747 606.00 1,000.00 (394.00) (39.40)% Total Charges for Service 166,726.00 73,850.00 92,876.00 125.76% Charges for Service - Ambulance Ambulance Service Fees 4898 363,358.54 600,000.00 (236,641.46) (39.44)% Ambulance Service Fee 4899 (4,391.35) (100,000.00) 95,608.65 (95.61)% Reimbursements Ambulance Collection 4900 1,161.31 1,000.00 161.31 16.13% Recovery Payments Ground Emergency Medical 4901 0.00 25,000.00 (25,000.00) (100.00)% Transportation Total Charges for Service - 360,128.50 526,000.00 (165,871.50) (31.53)% Ambulance Other Revenue Other Revenue-Strike Team 4971 1,769,519.69 600,000.00 1,169,519.69 194.92% Recovery Other Revenue & Financing 4972 0.00 18,000.00 (18,000.00) (100.00)% Sources Other Revenue-Misc. 4974 1,843.34 1,000.00 843.34 84.33% Misc Rebates & Refunds 4975 2,082.09 1,000.00 1,082.09 108.21% Sale of Surplus Property 4980 1,804.00 500.00 1,304.00 260.80% Transfers In 4999 237.15 0.00 237.15 0.00% Total Other Revenue 1,775,486.27 620,500.00 1,154,986.27 186.14%
Date: 12/10/20 01:50:54 PM All Funds Income Statement Total Budget Page: 2 7.4 Moraga-Orinda Fire District Statement of Revenues and Expenditures 50 - General Fund From 7/1/2020 Through 11/30/2020
Percent Total Current Period Total Budget Budget Actual Total Budget Variance Remaining
Total Revenue 23,962,047.65 24,828,885.00 (866,837.35) (3.49)%
Expenditures Salaries & Benefits Permanent Salaries 5011 4,158,243.03 10,323,118.00 6,164,874.97 59.72% Temporary Salaries 5013 42,686.17 97,637.00 54,950.83 56.28% Overtime 5014 854,248.81 1,031,328.00 177,079.19 17.17% Deferred Compensation 5015 9,210.00 22,100.00 12,890.00 58.33% Overtime - Strike Team 5016 1,114,382.35 515,000.00 (599,382.35) (116.38)% Contract Services 5018 43,500.18 70,000.00 26,499.82 37.86% Worker's Compensation 5019 (39,942.99) (80,000.00) (40,057.01) 50.07% Recovery Payroll Taxes -FICA,SUI 5042 91,851.04 181,086.00 89,234.96 49.28% Payroll Processing Fees 5043 6,421.50 22,000.00 15,578.50 70.81% Retirement Contributions 5044 2,266,955.37 5,704,391.00 3,437,435.63 60.26% Life/Health 5060 568,529.58 1,466,892.00 898,362.42 61.24% Insurance-Permanent Employees Employee's-Health Insurance 5061 (64,048.93) (136,956.00) (72,907.07) 53.23% Contribution Retiree Health Insurance 5062 491,213.75 1,275,000.00 783,786.25 61.47% Retiree-Health Insurance 5063 (133,661.86) (350,000.00) (216,338.14) 61.81% Contribution Unemployment Insurance 5064 58.50 11,000.00 10,941.50 99.47% Retiree-Health OPEB 5065 0.00 475,482.00 475,482.00 100.00% Contribution Vision Insurance 5066 6,250.18 20,976.00 14,725.82 70.20% Pension Rate Stabilization 5067 0.00 1,562,792.00 1,562,792.00 100.00% Workers' Compensation 5070 611,788.00 1,386,576.00 774,788.00 55.88% Insurance Total Salaries & Benefits 10,027,684.68 23,598,422.00 13,570,737.32 57.51% Operating Expense Office Supplies 6100 4,041.02 8,400.00 4,358.98 51.89% Postage 6101 1,436.63 3,000.00 1,563.37 52.11% Books & Periodicals 6102 159.00 2,460.00 2,301.00 93.54% Printer Ink Cartridges 6103 274.13 2,500.00 2,225.87 89.03% Telephone/Communication 6110 26,121.57 47,200.00 21,078.43 44.66% Dispatch/Comm Center 6111 0.00 188,700.00 188,700.00 100.00% Services w/ AVL MDT Utilities- Sewer 6120 3,827.73 5,000.00 1,172.27 23.45% Utilities-Garbage 6121 6,597.99 14,150.00 7,552.01 53.37% Utilities-PG&E 6122 29,775.20 69,900.00 40,124.80 57.40% Utilities-Water 6123 8,474.70 21,100.00 12,625.30 59.84% Utilities-Medical Waste 6124 922.82 2,200.00 1,277.18 58.05% Small Tools & Instruments 6130 4,842.37 8,000.00 3,157.63 39.47% Minor Equipment/Furniture 6131 0.00 1,500.00 1,500.00 100.00% Computer Equipment & 6132 159.24 2,000.00 1,840.76 92.04% Supplies Gas Power Chain Saw/Other 6133 2,207.90 6,800.00 4,592.10 67.53% Equipmen Fire Trail Grading 6135 4,410.71 25,000.00 20,589.29 82.36%
Date: 12/10/20 01:50:54 PM All Funds Income Statement Total Budget Page: 3 7.4 Moraga-Orinda Fire District Statement of Revenues and Expenditures 50 - General Fund From 7/1/2020 Through 11/30/2020
Percent Total Current Period Total Budget Budget Actual Total Budget Variance Remaining
Fire Fighting Equipment & 6137 0.00 7,000.00 7,000.00 100.00% Supplies Fire Fighting 6138 0.00 6,000.00 6,000.00 100.00% Equipment-Hoses & Nozzles Fire Fighting 6139 0.00 15,000.00 15,000.00 100.00% Equipment-Class A Foam Medical & Lab Supplies 6140 55,844.25 115,000.00 59,155.75 51.44% Food Supplies 6150 182.48 5,500.00 5,317.52 96.68% Safety Clothing & Personal 6160 25,733.61 95,000.00 69,266.39 72.91% Supplies Non-Safety Clothing & 6161 841.35 0.00 (841.35) 0.00% Personal Supplies Household Expense 6170 4,418.02 17,000.00 12,581.98 74.01% Household Expense-Linen 6171 2,469.03 6,440.00 3,970.97 61.66% Public & Legal Notices 6190 1,468.88 10,000.00 8,531.12 85.31% Dues, Memberships & 6200 2,837.63 8,150.00 5,312.37 65.18% Professional Fees EMT/Paramedic Licensure 6201 1,150.00 4,000.00 2,850.00 71.25% Fees Rent & Leases (Equipment) 6250 10,956.46 30,500.00 19,543.54 64.08% Computer Software & 6251 41,057.76 76,600.00 35,542.24 46.40% Maintenance Website Development & 6252 4,800.00 6,800.00 2,000.00 29.41% Maintenance EPA ID# Verification Fee 6264 0.00 150.00 150.00 100.00% CCC HazMat Plan (CUPA) 6265 3,615.00 3,000.00 (615.00) (20.50)% BAAQMD & Environmental 6266 150.00 900.00 750.00 83.33% Health Fees Air Monitor Maintenance & 6269 1,825.54 1,300.00 (525.54) (40.43)% Replacement Maintenance -- Equipment 6270 28,516.94 51,000.00 22,483.06 44.08% Central Garage Repairs 6271 97,685.88 180,000.00 82,314.12 45.73% Central Garage Gasoline & 6272 21,392.78 65,000.00 43,607.22 67.09% Oil Central Garage Tires 6273 480.00 10,000.00 9,520.00 95.20% Service/Repair Fuel System 6274 0.00 2,500.00 2,500.00 100.00% Dispensers Aerial Ladder & Pump Testing 6275 0.00 1,000.00 1,000.00 100.00% Smog Inspections 6276 0.00 500.00 500.00 100.00% Air Compressor Quarterly 6278 0.00 6,000.00 6,000.00 100.00% Service Hydro Test SCBA & Oxy 6279 0.00 2,500.00 2,500.00 100.00% Cylinder Tank Testing 6280 0.00 1,120.00 1,120.00 100.00% Maintenance -- Building 6281 22,620.89 91,000.00 68,379.11 75.14% Maintenance -- Grounds 6282 7,350.00 12,400.00 5,050.00 40.73% Meetings & Travel Expenses 6303 109.52 1,500.00 1,390.48 92.70% Employee Assistance 6309 0.00 9,800.00 9,800.00 100.00% Program
Date: 12/10/20 01:50:54 PM All Funds Income Statement Total Budget Page: 4 7.4 Moraga-Orinda Fire District Statement of Revenues and Expenditures 50 - General Fund From 7/1/2020 Through 11/30/2020
Percent Total Current Period Total Budget Budget Actual Total Budget Variance Remaining
Medical - Pre-Emp 6311 1,300.50 30,000.00 28,699.50 95.67% Processing and Annual Exams Ambulance Billing 6312 20,241.96 60,000.00 39,758.04 66.26% Administration Fees Outside Attorney Fees 6313 17,317.20 150,000.00 132,682.80 88.46% CCC County Tax 6316 0.00 196,900.00 196,900.00 100.00% Administration Fee Professional Services 6317 23,753.53 37,000.00 13,246.47 35.80% Professional Services - Labor 6318 0.00 75,000.00 75,000.00 100.00% Negotiator Professional Services - 6319 64,593.70 205,452.00 140,858.30 68.56% Technology Professional Services - 6320 0.00 5,000.00 5,000.00 100.00% Pre-Employment Investigations Professional Services - 6321 0.00 2,000.00 2,000.00 100.00% Promotional Exams & Recruitment Professional Services-OPEB 6322 371.00 0.00 (371.00) 0.00% Actuarial Valuation Exterior Hazard Removal 6323 14,100.00 25,000.00 10,900.00 43.60% Professional Services-Prop 6326 0.00 7,350.00 7,350.00 100.00% Tax Audit & Forecasting Professional Services 6327 0.00 14,000.00 14,000.00 100.00% Testing Materials & Training 6354 3,949.98 20,000.00 16,050.02 80.25% Props Career Development Classes 6357 3,601.50 25,000.00 21,398.50 85.59% District Sponsored Training & 6358 425.00 0.00 (425.00) 0.00% Education Classes Training & Education 6360 4,854.00 10,000.00 5,146.00 51.46% Classes-Paramedic & EMT CE District Sponsored 6361 3,950.88 20,000.00 16,049.12 80.25% Training-Mandated Election Expense 6465 0.00 20,000.00 20,000.00 100.00% Recruiting Costs 6470 0.00 15,000.00 15,000.00 100.00% Strike Team Supplies 6474 37,105.40 6,900.00 (30,205.40) (437.76)% Community Emergency 6475 302.41 8,000.00 7,697.59 96.22% Response Team Exercise Supplies/Maint. 6476 0.00 4,000.00 4,000.00 100.00% Recognition Supplies 6478 138.45 2,450.00 2,311.55 94.35% Other Special Departmental 6479 18,919.34 160,900.00 141,980.66 88.24% Exp Public Education Supplies 6480 26.43 1,000.00 973.57 97.36% LAFCO 6482 14,773.69 18,000.00 3,226.31 17.92% Emergency Preparedness 6484 489.65 10,000.00 9,510.35 95.10% Expense Misc. Services & Supplies 6490 2,325.58 28,300.00 25,974.42 91.78% Fire Chief Contingency 6491 11,467.55 250,000.00 238,532.45 95.41% Property & Liability Insurance 6540 57,646.00 57,000.00 (646.00) (1.13)%
Date: 12/10/20 01:50:54 PM All Funds Income Statement Total Budget Page: 5 7.4 Moraga-Orinda Fire District Statement of Revenues and Expenditures 50 - General Fund From 7/1/2020 Through 11/30/2020
Percent Total Current Period Total Budget Budget Actual Total Budget Variance Remaining
Total Operating Expense 730,410.78 2,714,822.00 1,984,411.22 73.10% Other Expense Bank Fees 7510 2,105.47 3,000.00 894.53 29.82% County Tax Collection Fees 7530 251.39 300.00 48.61 16.20% Total Other Expense 2,356.86 3,300.00 943.14 28.58% Total Expenditures 10,760,452.32 26,316,544.00 15,556,091.68 59.11%
Excess of Revenues Over/ (Under) 13,201,595.33 (1,487,659.00) 14,689,254.33 (987.41)% Expenditures
Date: 12/10/20 01:50:54 PM All Funds Income Statement Total Budget Page: 6 7.4 Moraga-Orinda Fire District Statement of Revenues and Expenditures 60 - North Orinda Emergency Fuel Break From 7/1/2020 Through 11/30/2020
Percent Total Current Period Total Budget Budget Actual Total Budget Variance Remaining
Expenditures Salaries & Benefits Temporary Salaries 5013 2,720.49 4,000.00 1,279.51 31.99% Payroll Taxes -FICA,SUI 5042 142.26 306.00 163.74 53.51% Total Salaries & Benefits 2,862.75 4,306.00 1,443.25 33.52% Operating Expense Exterior Hazard Removal 6323 80,903.71 212,000.00 131,096.29 61.84% Total Operating Expense 80,903.71 212,000.00 131,096.29 61.84% Total Expenditures 83,766.46 216,306.00 132,539.54 61.27%
Excess of Revenues Over/ (Under) (83,766.46) (216,306.00) 132,539.54 (61.27)% Expenditures
Date: 12/10/20 01:50:54 PM All Funds Income Statement Total Budget Page: 7 7.4 Moraga-Orinda Fire District Statement of Revenues and Expenditures 90 - Debt Service Fund From 7/1/2020 Through 11/30/2020
Percent Total Current Period Total Budget Budget Actual Total Budget Variance Remaining
Revenue Taxes Property Tax-Current Secured 4010 3,884,311.00 3,884,311.00 0.00 0.00% Total Taxes 3,884,311.00 3,884,311.00 0.00 0.00% Use of Money & Property Investment Earnings 4181 1.19 500.00 (498.81) (99.76)% Total Use of Money & Property 1.19 500.00 (498.81) (99.76)% Other Revenue Transfers In 4999 462,024.71 922,948.00 (460,923.29) (49.94)% Total Other Revenue 462,024.71 922,948.00 (460,923.29) (49.94)% Total Revenue 4,346,336.90 4,807,759.00 (461,422.10) (9.60)%
Expenditures Other Expense Pension Obligation Bond 7900 3,265,000.00 3,265,000.00 0.00 0.00% Principal Payment Pension Obligation Bond 7901 222,609.15 359,527.00 136,917.85 38.08% Interest Payment Apparatus Lease Principal 7902 289,470.19 581,689.00 292,218.81 50.24% Payment Apparatus Lease Interest 7903 11,154.47 19,560.00 8,405.53 42.97% Payment Lease Agreement Station 43 7906 128,000.00 256,000.00 128,000.00 50.00% Principal Lease Agreement Station 43 7907 33,400.05 65,699.00 32,298.95 49.16% Interest Total Other Expense 3,949,633.86 4,547,475.00 597,841.14 13.15% Total Expenditures 3,949,633.86 4,547,475.00 597,841.14 13.15%
Excess of Revenues Over/ (Under) 396,703.04 260,284.00 136,419.04 52.41% Expenditures
Date: 12/10/20 01:50:54 PM All Funds Income Statement Total Budget Page: 8 7.4 Moraga-Orinda Fire District
Annual Operating Budget Timeline Fiscal Year 2022
January 1/4/21 Fire Chief assigns Goals and Objectives to managers 1/19/21 Management Budget Meeting – Operating, Capital and Personnel budget worksheets distributed
February 2/17/21 Quarter Two Financial Update and Board adopts mid-year budget adjustments
March 3/1/21 Goals and Objectives due to Fire Chief 3/8/21 Operating, Capital and Personnel budget worksheets due to Finance 3/17/21 Long Range Financial Forecast to Board for Direction 3/19/21 Draft Budget to Fire Chief 3/22-26/21 Fire Chief meets with managers regarding budget requests
April 4/21/21 Quarter Three Financial Update 4/21/21 Long Range Financial Forecast to Board for Adoption 4/21/21 Public Board Budget Workshop
May 5/19/21 Proposed Budget presented to Board
June 6/16/21 Board adopts Annual Operating Budget
7.5
Moraga-Orinda Fire District
Swearing-In Ceremony for Newly Elected MOFD Directors Jex and Jorgens
The Honorable John W. Kennedy will swear-in newly elected Moraga-Orinda Fire District Directors Jex and Jorgens
8.1
Moraga-Orinda Fire District
TO: Board of Directors
FROM: Dave Winnacker, Fire Chief
DATE: December 16, 2020
SUBJECT: Item 8.2 – Election of Board Officers
BACKGROUND
Each year, the Board of Directors elects new officers. The 2020 officers are as follows:
President Steven Danziger Vice President Craig Jorgens Secretary John Jex Treasurer Michael Donner Director Gregory Baitx
RECOMMENDATION
1) Discuss; 2) Elect new officers to be effective January 1, 2021.
8.2
Moraga-Orinda Fire District
TO: Board of Directors
FROM: Dave Winnacker, Fire Chief
DATE: December 16, 2020
SUBJECT: Item 8.3 – Appointment of Standing and Ad Hoc Committee Members and District Liaisons
BACKGROUND
Each year, the Board of Directors appoints new Committee Members and District Liaisons.
The Board presently has one Standing Committee and two Ad Hoc Committees:
Finance Standing Committee Directors Danziger and Jorgens Facilities Station 41 Ad Hoc Committee Directors Baitx and Donner Joint Fire Prevention Ad Hoc Committee Directors Danziger and Jorgens
The Board presently assigns District Liaisons to five outside agencies:
Contra Costa Special Districts Association Director Jex Contra Costa County Fire Boards and Commissioners Assoc. Director Danziger Local Agency Formation Committee (LAFCO) Director Donner Orinda City Council Director Jorgens Moraga Town Council Director Baitx
RECOMMENDATION
1) Discuss; 2) Appoint new Finance Committee members, Ad Hoc Committee members, and District Liaisons to be effective January 1, 2021.
8.3
Moraga-Orinda Fire District
TO: Board of Directors
FROM: Dave Winnacker, Fire Chief
DATE: December 16, 2020
SUBJECT: Item 8.4 – 2021 Regular Board Meeting Schedule
BACKGROUND
The Board of Directors conducts Regular Board meetings on the third Wednesday of each month. Various other special meetings are scheduled throughout the year to address time sensitive District issues. The Regular Board Meeting Schedule for 2021 is as follows:
January 20 July 21 February 17 *Ash Wednesday August 18 March 17 *St Patrick’s Day September 15 *Yom Kippur April 21 October 20 May 19 November 17 June 16 December 15
*Holidays/Observances
RECOMMENDATION
Staff recommends the Board approve a 2021 Regular Board Meeting Schedule.
8.4
Moraga-Orinda Fire District
TO: Board of Directors
FROM: David Winnacker, Fire Chief Gloriann Sasser, Administrative Services Director
DATE: December 16, 2020
SUBJECT: Item 8.5 – Annual Audit and Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2020
BACKGROUND
Each year the District engages a certified public accountant to audit the financial statements of the District. The District’s Administrative Services Division prepared the financial statements for the fiscal year ending June 30, 2020. The financial statements have been audited by Eide Bailly, LLP. In addition to the financial statement audit, Eide Bailly was engaged to prepare a required report on the District’s Gann appropriations spending limit calculation and a letter to the Board required by professional accounting standards discussing their audit engagement and the procedures they performed. This report includes no audit findings.
Based upon the audit procedures performed, Eide Bailly has rendered their opinion that the District’s financial statements present fairly the District’s financial position at June 30, 2020, and the results of the governmental activities and the budgetary comparison information for the year then ended, in accordance with generally accepted accounting principles. This is generally referred to as a “clean” or “unqualified” audit opinion.
In addition to the audited financial statements, the District prepared a Comprehensive Annual Financial Report (CAFR) that is designed to meet the requirements of the Government Finance Officers Association (GFOA). The GFOA established the Certificate of Achievement for Excellence in Financial Reporting Program (CAFR Program) in 1945 to encourage and assist state and local governments to go beyond the minimum requirements of generally accepted accounting principles to prepare comprehensive annual financial reports that evidence the spirit of transparency and full disclosure. The GFOA then recognizes individual governments that succeed in achieving this goal. This is the seventh year the District has participated in the CAFR Program.
The draft CAFR was distributed to the board members via email. Individual board members directed changes to the CAFR, which have been incorporated.
Ahmad Gharaibeh, audit partner at Eide Bailly will be present at the board meeting to discuss the audit.
DISCUSSION
Comprehensive Annual Financial Report (CAFR) (Attachment A)
8.5
The CAFR begins with the Letter of Transmittal and Management’s Discussion and Analysis, which provide an executive summary of the document. The two sections provide a narrative introduction, overview and analysis of the basic financial statements.
The financial statements present information on the financial health of the District. Highlights for the year ended June 30, 2020 are as follows:
• The District’s total liabilities and deferred inflows of resources exceeded total assets and deferred outflows of resources by $24,238,569 as of June 30, 2020. A portion of the net position reflects its net investment in capital assets (land, buildings, improvements, equipment and vehicles). An additional portion of the District’s net position of $3,246,610 represents resources that are subject to external restrictions on how they may be used. The remaining balance of net position of ($36,602,553) is a deficit comprised of liabilities to meet future OPEB and pension obligations (page 17.) • Cash and investments increased $2,044,216 from the prior year. This was primarily due to a surplus in the General Fund and the administrative fee collected by the District from the State of California for the North Orinda Emergency Fuel Break project (page 17.) • Other restricted assets increased $1,142,884 due to contributions made to the Pension Rate Stabilization Fund. The balance in the Pension Rate Stabilization Fund was $3,022,693 (page 17.) • The net pension liability decreased $7,684,796 to $26,734,009 (page 17.) • The net OPEB liability decreased $616,138 to $14,234,499 (page 17.) • The governmental funds reported combined fund balances of $21,160,071 (page 19.) This is an increase of $2,678,984 compared to the prior year. The fund balance consisted of the following: Nonspendable $258,759 Restricted for debt service 3,487,608 Restricted for pension benefits 3,022,693 Committed for capital projects and encumbrances 4,559,236 Assigned for State project 213,714 Unassigned 9,618,061 Total Fund Balance at June 30, 2020 $21,160,071 • The General Fund had a total fund balance of $12,899,513 (page 19.) Part of the fund balance is restricted for pension benefits $3,022,693, nonspendable $258,759 and unassigned $9,618,061. • The North Orinda Emergency Fuel Break Fund had a total fund balance of $430,020 (page 19.) • General Fund revenue exceeded expenditures, which resulted in a surplus of $1,673,887 (page 23.) This was primarily the result of revenue exceeding budget $146,692 and expenditures less than budget $662,348.
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements (Attachment A Page 97) In planning and performing the audit of the financial statements, Eide Bailly considered the District’s internal controls over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing an opinion on the financial statements. A deficiency in internal control exists when the design or operation of a control does 8.5
not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the District’s financial statements will not be prevented or detected and corrected on a timely basis.
The audit did not identify any deficiencies in internal control that are considered material weaknesses.
Communication With Those Charged With Governance June 30, 2020 (Attachment B) Professional auditing standards require Eide Bailly to advise the Board on a variety of matters relating to the audit including responsibilities, scope, ethics, qualitative aspects of significant accounting practices, significant difficulties, misstatements and other significant matters.
Independent Accountant’s Report on Applying Agreed-Upon Procedures for Appropriations Limit Calculation For the Year Ended June 30, 2020 (Attachment C) The independent auditor has opined that the District’s calculation of the FY2019-20 appropriation limit meets the requirements of Article XIII B of the State Constitution.
RECOMMENDATION
1) Discuss; 2) Deliberate; 3) Approve the Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2020, the Communication With Those Charged With Governance June 30, 2020 and the Independent Accountant’s Report on Applying Agreed-Upon Procedures for Appropriations Limit Calculation For the Year Ended June 30, 2020.
ATTACHMENTS
Attachment A – Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2020
Attachment B – Communication With Those Charged With Governance June 30, 2020
Attachment C – Independent Accountant’s Report on Applying Agreed-Upon Procedures for Appropriations Limit Calculation For the Year Ended June 30, 2020
8.5
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2020 Moraga, California
This page left blank intentionally.
MORAGA, CALIFORNIAMORAGA-ORINDA FIRE PROTECTION DISTRICT MORAGA, CALIFORNIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2020 PREPARED BY THE ADMINISTRATIVE SERVICES DIVISION
This page left blank intentionally.
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
Table of Contents
Page
INTRODUCTORY SECTION
Directory of Officials……………………………………………………………………………………………. iii Organizational Chart……………………………………………………………………………………………. iv District Map………………………………………………………………………………………………………….. v GFOA Certificate of Achievement…………………………………………………………………… vi Letter of Transmittal……………………………………………………………………………………………. vii FINANCIAL SECTION Independent Auditor's Report………………………………………………………………… 1 Management’s Discussion and Analysis (Required Supplementary Information)……. 5 Basic Financial Statements: Government‐wide Financial Statements: Statement of Net Position……………………………………………………………………. 17 Statement of Activities……………………………………………………………………….. 18 Fund Financial Statements: Governmental Funds: Balance Sheet………………………………………………………………………………….. 19 Reconciliation of Governmental Funds Balance Sheet to the Statement of Net Position……………………………………………………………………. 20 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds………………………………………………….. 21 Reconcilia on of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities…..…………….. 22 Statement of Revenues, Expenditures, and Changes in Fund Balances ‐ Budget to Actual – General Fund………………………………………… 23 Statement of Revenues, Expenditures, and Changes in Fund Balances ‐ Budget to Actual – North Orinda Emergency Fuel Break Special Revenue Fund………………………………………… 24
i Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
Table of Contents
Page
Basic Financial Statements, Continued: Notes to Basic Financial Statements……………………………………………………... 25 Required Supplementary Information: Pension Schedule of Contributions……………………………………………………………. 64 Schedule of the District’s Proportionate Share of the Net Pension Liability………………. 66 OPEB Schedule of Contributions……………………………………………………………… 68 Schedule of the District’s Changes in Net OPEB Liability………………………………….. 70 Supplementary Information: Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget to Actual ‐ Debt Service Fund………………………………….. 71 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget to Actual ‐ Capital Projects Fund………………………………. 72 STATISTICAL SECTION (unaudited) Net Position by Component………………………………………………………………………. 74 Changes in Net Position………………………………………………………………………….. 76 Fund Balances, Governmental Funds…………………………………………………………… 78 Changes in Fund Balances, Governmental Funds…………………………………………….. 80 Assessed Value and Actual Value of Taxable Property………………………………………… 82 Direct and Overlapping Property Tax Rates……………………………………………………. 84 Principal Property Taxpayers…………………………………………………………………….. 86 Property Tax Levies and Collections…………………………………………………………….. 88 Ratio of Outstanding Debt by Type………………………………………………………………. 89 Direct and Overlapping Debt……………………………………………………………………… 90 Legal Bonded Debt Margin……………………………………………………………………….. 92 Demographic and Economic Statistics…………………………………………………………. 94 Emergency Response Detail Analysis………………………………………………………….. 95 Total Emergency Responses……………………………………………………………………. 96 COMPLIANCE SECTION Report on Internal Control Over Financial Reporting and on Compliance with Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ………………………………………………………… 97
ii MORAGA-ORINDA FIRE PROTECTION DISTRICT COMPREHENSIVE ANNUAL FINANCIAL REPORT
DIRECTORY OF OFFICIALS
Board of Directors
Steven Danziger Craig Jorgens President Vice President
John Jex Michael Donner Secretary Treasurer
Gregory Baitx Director
Principal Staff
David Winnacker Steve Gehling Fire Chief Battalion Chief
Gloriann Sasser Jerry Lee Administrative Services Director Battalion Chief
Jeff Isaacs Daryle Balao Fire Marshal Acting Battalion Chief
Christine Russell Gorden Graham Human Resources Benefits Manager Fuels Mitigation Manager
Mary Smith Finance Manager
iii Moraga-Orinda Fire District ORGANIZATIONAL STRUCTURE June 2020
CITIZENS
BOARD OF DIRECTORS (5)
FIRE CHIEF
BATTALION CHIEF BATTALION CHIEF BATTALION CHIEF EMERGENCY FIRE MARSHAL ADMINISTRATIVE SERVICES Training Operations Support Services PREPAREDNESS Fire Prevention DIRECTOR . Air Oxygen COORDINATOR . Finance . Equipment . Apparatus . EMS . Code Enforcement . Human Resources . Training . BART . Grants . City/Town EOCs . Community Risk Reduction . Information Technology . Technical Rescue . Communications . Hazardous Materials . Community . Plan Review . Operations . Safety Officer Emergency . Public Education . Fire Investigations . Facilities Preparedness
DISTRICT SECRETARY/ DISTRICT CLERK FIRE CAPTAIN FIRE CAPTAIN FIRE CAPTAIN CERT PROGRAM FIRE INSPECTOR/ Station-41 (1) Station-41 (1) Station-41 (1) MANAGER PLANS EXAMINER Station-42 (1) Station-42 (1) Station-42 (1) (Volunteers) CONTRACTOR Station-43 (1) Station-43 (1) Station-43 (1) Station-44 (1) Station-44 (1) Station-44 (1) . Logistics Section (1) Station-45 (1) Station-45 (1) Station-45 (1) . Registrar (1) FUELS . PIO (1) FINANCE HUMAN MITIGATION . CERT Instructors (11) MANAGER RESOURCES PROGRAM ENGINEER ENGINEER ENGINEER BENEFITS Station-41 (1) Station-41 (1) Station-41 (1) MANAGER MANAGER Station-42 (1) Station-42 (1) Station-42 (1) COMMUNICATIONS Station-43 (1) Station-43 (1) Station-43 (1) SUPPORT UNIT Station-44 (1) Station-44 (1) Station-44 (1) VOLUNTEERS Station-45 (1) Station-45 (1) Station-45 (1) (15) FUELS PAYROLL OFFICE
MITIGATION TECHNICIAN SPECIALIST SPECIALIST FIREFIGHTER/ FIREFIGHTER/ FIREFIGHTER/ (3) FIREFIGHTER-P FIREFIGHTER-P FIREFIGHTER-P (9) (9) (9) INFORMATION TECHNOLOGY
PARAMEDIC PARAMEDIC PARAMEDIC CONTRACTOR (0) (0) (0) iv v
vi
Moraga-Orinda Fire District
November 8, 2020
Board of Directors Moraga-Orinda Fire Protection District 1280 Moraga Way Moraga, CA 94556
Members of the Board:
We are pleased to present the Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, 2020. This is the seventh CAFR prepared by the District.
This report has been prepared by the Administrative Services Division following the guidelines recommended by the Government Finance Officers Association of the United States and Canada (GFOA) and is in conformance with generally accepted accounting principles for state and local governmental entities established by the Governmental Accounting Standards Board (GASB). Responsibility for the accuracy, completeness and fairness of the presented data and the clarity of presentation, including all disclosures, rests with the management of the District.
Management’s discussion and analysis (MD&A) immediately follows the independent auditor’s report providing a narrative introduction, overview, and analysis of the basic financial statements. MD&A complements this letter of transmittal and should be read in conjunction with it.
The District
The District is an autonomous Special District as defined under the Fire Protection District Law of 1987, Health and Safety Code, Section 13800, of the State of California. The District was formed in 1997, when over 80% of the voters affirmatively voted to form the District. The District is responsible for providing the highest level of emergency and non-emergency services to the community in an effort to protect life, the environment and property.
A five-member Board of Directors, elected by their constituents and each serving a four-year term, governs the District. The Directors meet once a month to determine overall policy for the District.
The Fire Chief is the administrative and operational Chief Executive Officer of the District under the direction and control of the District Board. The Fire Chief is supported by the executive staff, consisting of three Battalion Chiefs, the Fire Marshal, the Fuels Mitigation Manager, the Emergency Preparedness Coordinator, the Administrative Services Director, Finance Manager and Human Resources Benefits Manager.
vii The District has six divisions: Operations, Fire Prevention and Fuels Mitigation, Support Services, Training, Emergency Preparedness and Administrative Services. These divisions provide a full-range of services, including emergency and non-emergency services, fire prevention, emergency preparedness and public education. The District employs 70 personnel, in addition to approximately 30 volunteers.
The District maintains five Fire Stations and one Administration Office Building, all strategically located within the District. All five fire stations house paid firefighters. The District staffs seven companies, which includes four fire engines, one truck, one dedicated ambulance and one command vehicle. Two ambulances, one water tender, four Type III wildland engines and a Type VI wildland engine are cross-staffed as needed. All administrative personnel work at the Administration Office. Due to COVID-19 precautions and in accordance with orders issued by the Contra Costa County Health Officer, the majority of the administrative staff worked remotely from March 2020 until the end of the fiscal year.
The District covers a broad geographic and population base consisting primarily of urban/suburban/semi-rural and rural service areas. Within the District, there are a wide variety of target hazards including portions of the Berkeley-Oakland Hills, several East Bay Regional Parks, three reservoirs, BART, Highway 24, the Caldecott Tunnel, Saint Mary’s College, the City of Orinda, Town of Moraga and unincorporated areas of Contra Costa County.
Internal Control In developing and evaluating the District’s accounting system, priority is given to the accuracy of internal accounting control. Internal accounting controls are designed to provide reasonable assurance regarding the safeguarding of assets against loss from unauthorized use or disposition, the accuracy and reliability of accounting data and the adherence to prescribed managerial policy. The concept of reasonable assurance recognizes that the cost of control should not exceed the benefits likely to be derived, and the cost-benefit analysis requires estimates and judgments by management.
Accounting System and Budgeting Controls The District’s accounting and budgeting records for the basic financial statements in this report conform to generally accepted accounting principles (GAAP) according to standards established by the GASB.
The District maintains extensive budgetary controls. The District’s Annual Budget, adopted prior to July 1, provides overall control of revenue and expenditures, including appropriations (budgeted expenditures) on a line item basis and the means of financing them (budgeted revenue). The District’s accounting system produces monthly reports on expenditure activity that assist Division Managers to monitor activities and programs. These reports are also reviewed by the Finance Manager, Administrative Services Director and Fire Chief to assure budgetary compliance.
As a recipient of federal, state and county financial assistance, the District is responsible for ensuring that an adequate control structure is in place to comply with applicable laws and regulations related to those programs. This internal control structure is subject to periodic evaluation by District Finance staff.
Financial Policies In 2013 the District adopted the provisions of GASB 54 and established a Fund Balance Policy. As of June 30, 2020, unrestricted fund balance in the General Fund was 38% of budgeted General Fund revenue. If the District cash balance with Contra Costa County drops to zero in the late fall we can employ the Teeter Plan for borrowing from Contra Costa County in anticipation of the cash payments for the current year’s tax revenue.
viii
Audit of Financial Statements The District contracts for an independent audit each year to provide reasonable assurance that its financial statements are free of material misstatements. This annual audit involves examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management and evaluating the overall financial statement presentation. The District engaged the accounting firm of Eide Bailly LLP to perform the audit of its financial statements. The auditor has issued an unmodified opinion on the District’s financial statements indicating they are fairly presented in conformity with GAAP.
Major Initiatives There were several major initiatives during the fiscal year:
COVID-19 - On March 13, 2020 the World Health Organization formally declared COVID-19 a global pandemic. The economic ramifications were sudden and significant. In a matter of weeks, unemployment soared in California and nationwide with more than five million new claims per week with 22 million total claims in a four week period. Many Bay Area businesses closed in response to shelter in place orders and decreased consumer activity. March 2020 has been labeled as the beginning of a recession; this marked the end of the longest economic expansion in United States history. This also marked the most rapid economic breakdown in United States history. The District quickly modified procedures in order to provide emergency medical services to the community during a pandemic while maintaining employee safety. In addition, ambulance services revenue and other charges for services revenue significantly decreased. The District reduced expenditures in the last quarter of FY2020 in response to the economic uncertainties. Fuels Mitigation – Due to the significant wildfires in California, the District continued an aggressive fuels mitigation program. The goal of the program is to reduce combustible fuels throughout the District. The District focused on prescribed fire, community chipping, property inspections and enforcement. The program includes free wood chipping services for District residents, expanded fire risk assessment services, and adoption of a progressive fire code. North Orinda Emergency Fuel Break – In May 2019 the District entered in a contract in the amount of $4,250,000 with the State of California to provide professional services to create the North Orinda Emergency Fuel Break. The project funded initial work to create a 19.3-mile long shaded fuel break designed to reduce the risk of wildfires entering the community by removing understory and ground fuels. The fuel break was completed in October 2019. The District spent remaining funds to remove high priority trees in 2020 and this work will be completed by the end of CY2020. Fiscal Sustainability – A primary goal in FY2020 was to continue to increase General Fund reserves while also continuing to provide high level services. The District continued to review existing practices and identify and implement cost-saving opportunities. As directed by the Board, the District General Fund unassigned reserves increased $1,789,207 or 17% resulting in total unassigned reserves of $9,618,061 or 38% of budgeted General Fund revenue as of the end of the fiscal year. OPEB Trust Account – In 2015 the District established an Other Post-Employment Benefits (OPEB) trust account. The purpose of an OPEB trust is to accumulate funds for payment of the District’s retiree health insurance obligations. The District continued to make an annual contribution to the trust account in the amount of $559,108. The establishment and continued funding of the account will significantly reduce the District’s net reported OPEB liability and strengthens the District’s financial position. The contribution to the trust account does not directly reduce the liability itself but it allows the District to report a smaller liability because of governmental accounting reporting guidelines. The trust is the District’s vehicle to set aside funds specially allocated to exclusively pay for retiree health insurance costs.
ix
Pension Rate Stabilization Fund – In 2017 the District established a Pension Rate Stabilization Fund. The purpose of the fund is to set aide money exclusively to pay for pension costs. During FY2020 the District contributed $1,023,850 to the fund which was below the funding necessary to meet the actuarily determined ongoing funding gap. The establishment of the account sets aside money to help the District properly manage volatile pension costs and to fill the gap created between payments required by CCCERA when they use a 7% rate of return assumption on their portfolio and 7% discount rate on their future pension obligations and the District board’s 6.25% rate of return and discount rate assumption. Of note, the lower number is more in line with the California State economic advisors rate forecasts. The District has significant future risk that contribution rates will increase resulting in higher CCCERA rates. CCCERA’s returns have been relatively volatile in the past creating increased uncertainty in the future. In order to address this volatility, the District’s Long Range Financial Forecast anticipates significantly increasing future contributions to the Pension Rate Stabilization Fund. Minimum Fund Balance – The District’s unrestricted fund balance at its peak in the General Fund increased from 31% to 38% of budgeted General Fund revenue. In March 2018 the Board set a goal to maintain unrestricted fund balance in the General Fund of 50% of budgeted General Fund revenue. This level of unrestricted reserve would allow the District to have adequate cash balances to fund operations without having to borrow from the County prior to the receipt of tax revenues after December of each year.
Awards
The GFOA awarded a Certificate of Achievement for Excellence in Financial Reporting to the Moraga-Orinda Fire Protection District for its comprehensive annual financial report for the fiscal year ended June 30, 2019. This was the fifth year that the District achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized CAFR.
Acknowledgements
The preparation of this report reflects the combined and dedicated effort of District staff, particularly in the Administrative Services Division. Staff in each division has our appreciation for their contributions in the preparation of this report.
Staff would also like to take this opportunity to recognize the Board of Directors for their continued support to maintain the highest standards of professionalism in the management of the District’s finances.
The District remains committed to providing the highest level of emergency and public service in response to the needs of our community.
Sincerely,
David Winnacker Gloriann Sasser, CPA Fire Chief Administrative Services Director
x
INDEPENDENT AUDITOR'S REPORT
To the District Board of the Moraga‐Orinda Fire Protection District Moraga, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities and each major fund of the Moraga‐Orinda Fire District (District) as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
1
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of June 30, 2020 and the respective changes in financial position thereof and the respective budgetary comparison for the General Fund and North Orinda Emergency Fuel Break Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 5‐16, the schedule of pension contributions, schedule of proportionate share of net pension liability, schedule of OPEB contributions, schedule of changes in net other postemployment benefits (OPEB) liability and budgetary comparison information on pages 64 thru 72, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District's basic financial statements. The accompanying capital projects and debt service budgetary comparison schedules and the other supplementary information such as the introductory section and the statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements.
The capital projects and debt service budgetary comparison schedules are the responsibility of management and were derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the capital projects and debt service budgetary comparison schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
2
The introductory section and the statistical section have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated November 8, 2020, on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance.
DRAFT San Mateo, California November 8, 2020
3
This page left blank intentionally.
4 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
Management’s Discussion and Analysis
This section of the Moraga-Orinda Fire Protection District’s (District) basic financial statements presents an overview and analysis of the financial activities and an explanation of the organization of funds of the organization for the fiscal year ended June 30, 2020. The Management’s Discussion and Analysis (MD&A) describes the significant changes from the prior year that occurred in general operations and discusses the activities during the year for capital assets and long-term debt as well as a description of currently known facts, decisions and conditions that are expected to impact the financial position of the District’s operations. We encourage the reader to consider the information presented here in conjunction with the additional information furnished in our letter of transmittal. The District has a separate financing vehicle called the Moraga-Orinda Fire Protection District Public Facilities Financing Corporation (Corporation). The Corporation was established to provide for financing of public capital improvements for the District, the Corporation and other local agencies.
Annual Report Overview
Until March 2020 the District continued to benefit from a strong economy and an increasing tax base while making prudent investments in restricted and unrestricted reserve funds. In light of these factors, the District increased funding to restore programs and services that were cut during the recession while initiating a major wildfire threat reduction program. Significant portions of this work were funded through external sources in the form of grants and the District will continue to seek out available external funding to continue these efforts. The District’s overall financial position improved during fiscal year 2019/20. However, since the COID-19 pandemic there is uncertainty surrounding the economy, the District’s property tax base and the effect of the recession on the District’s retirement costs.
Looking ahead, the District will continue to face the challenge of competing demands for expansion of services and programs that exceed available resources. Currently, the major enhancements competing for resources are: Increased suppression staffing, continued Pension Rate Stabilization Fund and OPEB Trust Fund contributions at the full actuarial recommended rate, Wildfire risk reduction efforts and Station 41 replacement. Additionally, the current labor contracts expire in 2021 and will be renegotiated in late 2020 through early 2021 which may lead to increased resources dedicated to non-discretionary pay and benefits. Barring unanticipated changes in how the District generates revenue, fully funding all of these initiatives will not be possible and priorities will have to be established to guide the allocation of available resources. This prioritization is difficult as all of the initiatives benefit the community and strong cases can and have been made that each one provides the greatest benefit. It is also worth noting that the District enjoys exceptional community support and benefits from the engagement of a talented and long serving work force who regularly exceed expectations while responding to calls for emergency and fuels mitigation services. Regardless of the prioritization of new or expanded programs, it is critical that the District retain and develop this work force to ensure core tasks of emergency medical service, rescue, and fire suppression continue to be carried out in a noteworthy manner.
The District has also established itself as a hub of innovation around Fire Prevention and wildfire risk reduction and continues to benefit from a permissive environment and proximity to technology centers. These efforts will continue throughout the coming year as the District seeks to maximize return on the investment of staff time by repurposing existing technologies and collaborating with industry and academic partners to develop new and emerging concepts.
5
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
Management’s Discussion and Analysis, Continued
Annual Report Organization
This annual report consists of a series of financial statements. The District’s basic financial statements are comprised of three components: Government-wide financial statements, Fund financial statements and Notes to the basic financial statements. This report also contains supplementary information and statistical data in addition to the basic financial statements.
Government-wide Financial Statements
The government-wide financial statements provide the reader with a longer-term view of the District’s activities as a whole and comprise the Statement of Net Position and Statement of Activities. The manner of presentation is similar to a private-sector business.
The Statement of Net Position presents information about the financial position of the District as a whole, including all its capital assets and long-term liabilities on the full accrual basis. Over time, increases or decreases in net position is one indicator in monitoring the financial health of the District.
The Statement of Activities provides information about all the District’s revenue and expenses on the full accrual basis, with the emphasis on measuring net revenues or expenses of each specific program. This statement explains in detail the change in Net Position for the year.
All of the District’s activities in the government-wide financial statements are principally supported by general District revenues such as taxes or user-fee related charges such as ambulance services and inspection fees. The governmental activities reported in government- wide financial statements include general government activity, the fire protection and interest on long-term debt.
The government-wide financial statements use the full accrual basis of accounting method which records revenues when earned and expenses at the time the liability is incurred, regardless of when the related cash flows take place.
The government-wide financial statements can be found on pages 17 and 18 of this report.
Fund Financial Statements
The fund financial statements report the District’s operations in more detail than the government-wide financial statements and focus primarily on the short-term activities of the District. The fund financial statements measure only current revenues and expenditures and fund balances; excluding capital assets, long-term debt and other long-term obligations.
The fund financial statements are prepared on the modified accrual basis, which means they measure only current financial resources and uses. Capital assets and other long-lived assets, along with long term liabilities, are not presented in the fund financial statements. These financial statements help determine whether there are more or fewer financial resources that can be spent in the near future to finance the District’s programs. We describe the relationship or differences between the government-wide and fund financial statements in a reconciliation following the fund financial statements.
6
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
Management’s Discussion and Analysis, Continued
The fund financial statements provide detailed information about each of the District’s most significant funds, called Major Funds. The District’s Major Funds are the General Fund, the North Orinda Emergency Fuel Break Fund, the Capital Projects Fund and the Debt Service Fund. The District currently has no non-major funds.
Comparisons of Budget and Actual financial information are presented for the General Fund and the North Orinda Emergency Fuel Break Fund.
Notes to the Basic Financial Statements
The notes provide additional information that is essential to the reader for a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found beginning on page 25 of this report.
Other Information
In addition to the basic financial statements and accompanying notes, this report also presents required supplementary information concerning the District’s liabilities related to pension and OPEB.
The budgetary comparison schedules are presented immediately following the required supplementary information.
7
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
Management’s Discussion and Analysis, Continued
Government-wide Overall Financial Analysis
This analysis focuses on the net position and change in net position of the District’s Governmental Activities. Over time, net position may serve as a useful indicator of a government’s financial position. The District’s net position is reported as follows:
Governmental Activities 2020 2019 Cash and investments$ 14,443,144 $ 12,398,928 Restricted cash and investments 3,487,608 3,610,962 Other assets 1,386,904 2,121,308 Other restricted assets 3,022,693 1,879,809 Capital assets, net 13,425,855 13,718,778 Total assets 35,766,204 33,729,785
Deferred ou lows of resources – pension plans 9,407,578 15,664,152 Deferred ou lows of resources – OPEB 115,330 159,363 Total deferred outflows of resources 9,522,908 15,823,515
Current liabilities 5,688,965 5,868,836 Noncurrent liabilities 50,251,357 62,426,424 Total liabilities 55,940,322 68,295,260 Deferred inflows of resources – pension 13,288,748 10,637,537 Deferred inflows of resources – OPEB 298,611 226,216 Total deferred inflows of resources 13,587,359 10,863,753 Net Position: Net investment in capital assets 9,117,374 8,501,486 Restricted 3,246,610 2,924,711 Unrestricted (deficit) (36,602,553) (41,031,910) Total net position$ (24,238,569) $ (29,605,713)
The District’s total liabilities and deferred inflows of resources exceeded total assets and deferred outflows of resources by $24,238,569 as of June 30, 2020. A portion of the net position reflects the District’s net investment in capital assets (land, buildings, improvements, equipment and vehicles). An additional portion of the District’s net position of $3,246,610 represents resources that are subject to external restrictions on how they may be used. The deferrals resulted from changes in assumptions, difference between expected and actual earnings on the plan and differences from experience for both the OPEB and pension plans. These deferrals will be recognized to pension and OPEB expense over a period up to five years.
The remaining balance of net position of ($36,602,553) is a deficit and will reduce the District’s ability to meet its ongoing obligations to its citizens and creditors. The District has a significant deficit unrestricted net position as of both June 30, 2020 and 2019.
8
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
Management’s Discussion and Analysis, Continued
The following points explain the major changes impacting net position as shown above:
Cash and investments increased $2,044,216 from the prior year. This was primarily due to a surplus in the General Fund and the administrative fee collected by the District from the State of California for the North Orinda Emergency Fuel Break project. Restricted cash and investments decreased $123,354 due to the completion of the Station 43 construction project. Other restricted assets increase by $1,142,884 due to contributions made to the Pension Rate Stabilization Fund. Capital assets decreased $292,923 primarily due depreciation. Deferred outflows of resources related to the pension and OPEB decreased $6,300,607 due to the amortization of prior year deferrals. Noncurrent liabilities decreased $12,175,067 primarily due to a decrease in the net pension liability due to CCCERA. Deferred inflows of resources related to the pension and OPEB plans increased $2,723,606 due to an increase in deferrals relating to pension plan earnings. Investment in capital assets increased $615,888 primarily due to payment of capital related debt and the purchase of one air/light unit, one type VI fire engine, and three pick-up trucks. Restricted net position includes property tax revenue held in a bond fund account for the payment of Taxable Pension Obligation Bonds, Series 2005 in the amount of $3,487,608 less interest payable on the bonds in the amount of $240,998. Funds for the Taxable Pension Obligation Bonds are held with the Trustee at Wells Fargo Bank. The District has $36,602,553 of unrestricted net deficit as as of June 30, 2020.
The Statement of Activities presents program revenues and expenses and general revenues in detail. All of these are elements in the Changes in Governmental Net Position. The narrative that follows describes the individual program expenses, program revenues and general revenues in more detail.
9
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
Management’s Discussion and Analysis, Continued
Governmental Activities 2020 2019 Expenses Fire protection ‐ operations$ 28,155,478 $ 22,256,196 Interest 545,240 716,469 Total expenses 28,700,718 22,972,665 Revenues Program revenues: Charges for services 1,614,881 2,135,887 Operating grants and contributions 4,472,546 803,789 Total program revenues 6,087,427 2,939,676 General revenues: Property taxes 26,074,303 24,686,257 Fire flow taxes 1,087,937 1,084,245 Investment earnings 212,424 261,644 State and federal grants 148,796 151,166 Other revenues 456,975 966,677 Total general revenues 27,980,435 27,149,989 Change in net position 5,367,144 7,117,000 Net position ‐ beginning (29,605,713) (36,722,713) Net position ‐ ending$ (24,238,569) $ (29,605,713)
Expenses Fire protection – operations expenses totaled $28,155,478 for fiscal year 2019-2020. This was an increase from the prior year of $5,899,282 due to increased salaries and benefits and due to the North Orinda Shaded Fuel Break project.
Program Revenues Program revenues classified as “Charges for Services” in the amount of $1,614,881 include revenue for ambulance service fees, plan review fees, inspection fees, and public education class fees. Program revenues classified as “Operating Grants and Contributions” in the amount of $4,472,546 include revenue from the State of California and Contra Costa County.
10
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
Management’s Discussion and Analysis, Continued
General Revenues The primary source of revenue for the operations of the District is generated through the collection of secured, unsecured and supplemental property taxes. During the fiscal year, property tax revenue totaled $26,074,303 and increased $1,388,046 or 5.6%. In addition, the District collects a fire flow tax, which amounted to $1,087,937 in 2019-2020. The other revenue category decreased due to a decrease in strike team activity. The amounts collected this year were strike team revenue of $424,783 along with other revenue of $32,192 totaling $456,975.
Government Activities – Governmental Funds At June 30, 2020, the District’s governmental funds reported combined fund balances of $21,160,071. This is an increase of $2,678,984 compared to the prior year. Unassigned fund balance of $9,618,061 is available for spending at the District’s discretion. The rest of the District’s fund balance is either non-spendable, restricted or committed to indicate that it is 1) non-spendable for prepaid items $258,759; 2) legally required to be maintained intact $6,510,301; 3) committed for particular purposes $4,559,236 or 4) assigned for the state project $213,714.
Analysis – General Fund The General Fund is the chief operating fund of the District. During the current fiscal year, fund balance increased $2,697,737. Unassigned fund balance at June 30, 2020, which is available for spending at the District’s discretion, was $9,618,061.
General Fund revenues decreased $930,566 or 3.6% over the prior fiscal year. Property tax revenue increased $1,221,775 or 5.8% in the General Fund. Ambulance services revenue decreased $398,556 or 22.8% due to fewer ambulance transports when citizens had to shelter- in-place due to the pandemic. The Board moved the District’s fire flow tax to the Capital Projects Fund resulting in General Fund revenue decrease of $1,084,245. General Fund expenditures increased $632,097 or 2.88% from the prior fiscal year. Salaries increased $604,071 or 6.80% primarily due to the annual salary increase, an increase in the number of positions and a reduction in the number of vacant positions during the fiscal year. Overtime decreased $1,198,892 or 42.4% due to a reduction in the number of vacant positions and a reduction in strike team activity. Benefits and retirement contribution costs increased $851,482 or 13.0% due to the salary increase (retirement costs are based on payroll.) Also, services and supplies expenditures increased $220,850 or 9.1% primarily due to increased equipment and vehicle maintenance costs, training classes, recruiting costs and election costs.
11
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
Management’s Discussion and Analysis, Continued
North Orinda Emergency Fuel Break Special Revenue Fund The North Orinda Emergency Fuel Break Special Revenue Fundis used to account for the activities to create a shaded fuel break in North Orinda. Resources are provided by the State of California via a professional services contract. Expenditures increased $3,295,889 due completion of the fuel break.
Debt Service Fund The Debt Service Fund, a major governmental fund, had an increase in fund balance during the current year of $242,793 to bring the year end fund balance to $3,487,608. The increase is due to the requirements of the District’s Taxable Pension Obligation Bonds (bonds). The trust agreement for the bonds requires Contra Costa County to transfer property tax to the District’s trustee in an amount sufficient to pay the District’s bond obligations in the next calendar year. The District’s bond obligations increased, resulting in an increase in fund balance during the current fiscal year.
The Debt Service Fund ending fund balance of $3,487,608 is legally restricted and may only be used to meet the District’s bond obligations.
Capital Projects Fund The Capital Projects Fund accounts for capital asset purchases as well as the fire flow tax, developer mitigation fees and miscellaneous tax collection fees.
The Capital Projects Fund had a decrease in fund balance during the current fiscal year in the amount of $674,702. This was primarily due to expenditures that exceeded revenue due to the purchase of new apparatus. The fund reports committed fund balance of $4,342,930 at fiscal year-end, which is available for capital projects.
General Fund Budgetary Highlights During the year, General Fund appropriations between the original and final amended budget increased due to revised projections during the mid-year budget review process. There were no significant variances between actual revenue or expenditures and the amended budget.
12
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
Management’s Discussion and Analysis, Continued
Debt Administration In 2005, the District issued Taxable Pension Obligation Bonds in the original principal amount of $28,435,000. The bonds were issued to finance payment of the unfunded actuarial accrued pension liability. At the end of the fiscal year, total bonds outstanding were $8,520,000. The District’s bonds payable decreased $2,945,000 during the fiscal year. The bonds are scheduled to be paid off on July 1, 2022. The average coupon rate is 5.22% and the terms of the agreement do not allow it to be prepaid. The District’s lease purchase debt decreased by $820,795. The debt is discussed in Note 7.
Capital Assets As of June 30, 2020, the District’s capital assets net of accumulated depreciation totaled $13,425,855 which is a decrease of $292,923 over the capital assets net of accumulated depreciation at June 30, 2019. Capital assets include the District’s entire major infrastructure incorporating land, fire stations and buildings, apparatus, vehicles, firefighting equipment and furniture. All capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Contributed capital assets are valued at the estimated acquisition costs on the date contributed. Capital assets with a value of $5,000 or more are recorded as capital assets. All capital assets are depreciated over estimated useful lives, using the straight- line method. Additional information regarding the District’s capital assets can be found in Note 5. Significant capital asset activity during the current fiscal year included the purchase of one air/light vehicle, one type 6 wildland fire engine and three pick-up trucks.
Economic Outlook Due to the economic effects of the coronavirus pandemic, the District’s economic outlook is uncertain. The fiscal impacts of COVID-19 are significant and the District is not immune to the fiscal challenges. At this time there are many uncertainties. During fiscal year 2019/20 the District continued to improve its financial condition. Unassigned fund balance in the General Fund increased to $9,618,061 at June 30, 2020, or 38% of budgeted General Fund revenue. Looking ahead, the District adopted a deficit budget for fiscal year 2020/21 and plans to spend $1,520,480 of reserves in the new fiscal year. Unassigned fund balance is projected to decrease in the new fiscal year.
The primary economic drivers of District finances are property tax revenue and personnel costs. It is important to understand the factors that influence changes in these key financial sources and uses. Other important factors that influence the District’s long-term fiscal sustainability include proper management of long-term liabilities for retirement benefits and ensuring an adequate level of reserve funds.
13
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
Management’s Discussion and Analysis, Continued
Property tax revenue is based on the assessed valuation of residential properties. Property tax revenue is projected to increase $1.0M or 4.6%. Assessed valuation increased 6.14% in 2019/20 as detailed here.
The local housing market has been strong, with the median sales price of a single family home in the District increasing 8.60% in 2020 as detailed here:
14
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
Management’s Discussion and Analysis, Continued
The increase in property tax revenue is projected to be offset by a decrease in ambulance services revenue of $784K.
Salaries and benefits costs are projected to increase $1.8M in FY2021. The increase is due to negotiated salary increases, an increase in the number of filled position, an increase in fire prevention positions and an increase in retirement costs.
The FY2021 budget projects the use of $1.5M of General Fund unrestricted reserves. One of the purposes of reserve funds is to provide funds during an unanticipated financial downturn such as the District is experiencing. However, it is important to use reserve funds carefully while looking ahead to future challenges in order to protect against future service reductions. The District will continue to closely monitor future revenue and expenditure effects of the COVID-19 pandemic.
The District continued to address its unfunded liability for retiree health insurance. The District maintains an Other Post-Employment Benefits (OPEB) trust account. The purpose of an OPEB trust is to accumulate funds for payment of the District’s future retiree health insurance costs. During fiscal year 2019/20 the District made the annual contribution to the trust account in the amount of $559,108. The establishment of the account reduces the District’s net reported OPEB liability and strengthens the District’s financial position. The contribution to the trust account does not actually reduce the liability itself but it allows the District to report a smaller liability because of governmental accounting reporting guidelines.
The trust allows the District to set aside funds specially allocated to pay this obligation. In addition, in order to control the OPEB unfunded liability, employee and retiree health insurance is capped at a fixed dollar amount with no future increases in existing labor agreements. For all new hires, retiree medical insurance is reduced to a required minimum amount. Expanding OPEB benefits would require increased annual contributions.
The volatility of pension costs is a significant financial challenge facing the District. The CCCERA pension payments are driven by increases and decreases in portfolio assets. When the fund under performs they must increase the premium paid to cover the losses. The taxpayers currently guarantee the pension payments regardless of the performance of the investments. In order to mitigate this financial risk, in January 2017 the District established a Pension Rate Stabilization Fund. The purpose of the fund is to set aside additional money to prefund pension costs above and beyond what is required by the retirement association. During FY 2019/20 the District contributed $1,023,850 to the fund. The balance in the account as of June 30, 2020 was $3,022,693.
The District maintains a Long-Range Financial Forecast to project anticipated revenues and expenditures for a 10-year period. The Forecast helps the District identify and anticipate future financial challenges.
15
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
Management’s Discussion and Analysis, Continued
The United States entered a recession in February 2020. During the last recession, the District experienced decreased property tax revenue and increased retirement costs. Prudent levels of fund balance reserves are necessary to help the District adjust when the next economic downturn occurs. The District adopted a requirement to maintain a 17% reserve in 2017 and the board has set a goal of increasing the reserve to 50% of revenue as a prudent hedge against future uncertainty.
Currently, the District’s general fund reserve level stands at 38%. The District recognizes the volatility of future revenue and has developed a long-range financial forecast using conservative estimates of revenue growth.
In summary, the District remains committed to providing the highest level of emergency and public service in response to the needs of our community within its financial constraints.
Financial Contact This Comprehensive Annual Financial Report is intended to provide citizens, taxpayers, investors, and creditors with a general overview of the District’s finances. Questions about this Report should be directed to the Administrative Services Division, at 1280 Moraga Way, Moraga, CA 94556.
16
Moraga-Orinda Fire Protection District Statement of Net Position June 30, 2020
Governmental Activities ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Current assets: Cash and investments$ 14,443,144 Receivables, net 1,105,272 Prepaid items 258,759 Other assets 22,873 Total current assets 15,830,048 Noncurrent assets: Restricted cash and investments 3,487,608 Restricted pension trust assets 3,022,693 Capital assets, net 13,425,855 Total noncurrent assets 19,936,156 Total assets 35,766,204 Deferred outflows of resources Deferred outflows of resources ‐ pension plans 9,407,578 Deferred outflows of resources ‐ OPEB 115,330 Total deferred outflows 9,522,908 Total assets and deferred outflows of resources $ 45,289,112 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND NET POSITION Current liabilities: Accounts payable and accrued liabilities$ 400,086 Salaries and benefits payable 780,192 Interest payable 240,998 Compensated absences ‐ current portion 165,000 Current portion of long‐term liabilities 4,102,689 Total current liabilities 5,688,965 Noncurrent liabilities: Compensated absences 557,057 Due after one year 8,725,792 Net OPEB liability 14,234,499 Net pension liability 26,734,009 Total noncurrent liabilities 50,251,357 Total liabilities 55,940,322 Deferred inflows of resources Deferred inflows of resources ‐ pension plans 13,288,748 Deferred inflows of resources ‐ OPEB 298,611 Total deferred inflows of resources 13,587,359 Total liabilities and deferred inflows of resources 69,527,681 Net position Net investment in capital assets 9,117,374 Restricted for: Debt service 3,246,610 Unrestricted (deficit) (36,602,553) Total net position (24,238,569) Total liabilities, deferred inflows of resources, and net position $ 45,289,112 The accompanying notes are an integral part of these basic financial statements.
17
Moraga-Orinda Fire Protection District Statement of Activities For the year ended June 30, 2020
Net (Expense) Revenue and Changes in Program Revenues Net Position Operating Charges for Grants and Governmental Functions/Programs Expenses Services Contributions Activities Governmental activities: Fire protection ‐ operations$ 28,155,478 $ 1,614,881 $ 4,472,546 $ (22,068,051) Interest on long‐term debt 545,240 ‐ ‐ (545,240)
Total governmental activities $ 28,700,718 $ 1,614,881 $ 4,472,546 (22,613,291)
General revenues: Taxes: Property taxes 26,074,303 Fire flow taxes 1,087,937 Investment earnings 212,424 State and federal grants 148,796 Other revenues 456,975 Total general revenues 27,980,435
Change in net position 5,367,144 Net position: Net position ‐ beginning (29,605,713) Net position ‐ ending $ (24,238,569) The accompanying notes are an integral part of these basic financial statements.
18
Moraga-Orinda Fire Protection District Balance Sheet Governmental Funds June 30, 2020
Major Funds North Orinda Total General Emergency Fuel Debt Capital Governmental Fund Break Service Projects Funds ASSETS Cash and investments$ 9,760,581 $ 412,031 $ ‐ $ 4,270,532 $ 14,443,144 Restricted cash and investments ‐ ‐ 3,487,608 ‐ 3,487,608 Receivables: Taxes 263,432 ‐ ‐ ‐ 263,432 Interest 28,919 ‐ ‐ 5,146 34,065 Ambulance billing, net 545,776 ‐ ‐ ‐ 545,776 Other receivable 157,384 29,446 ‐ 75,169 261,999 Prepaid items 258,759 ‐ ‐ ‐ 258,759 Other assets 22,873 ‐ ‐ ‐ 22,873 Restricted pension trust assets 3,022,693 ‐ ‐ ‐ 3,022,693 Total assets $ 14,060,417 $ 441,477 $ 3,487,608 $ 4,350,847 $ 22,340,349
LIABILITIES AND FUND BALANCES
Liabilities: Accounts payable and accrued liabilities $ 390,299 $ 1,870 $ ‐ $ 7,917 $ 400,086 Salaries and benefits payable 770,605 9,587 ‐ ‐ 780,192 Total liabilities 1,160,904 11,457 ‐ 7,917 1,180,278
Fund balances: Nonspendable for prepaid items 258,759 ‐ ‐ ‐ 258,759 Restricted for debt service ‐ ‐ 3,487,608 ‐ 3,487,608 Restricted for pension benefits 3,022,693 ‐ ‐ ‐ 3,022,693 Committed for encumbrances ‐ 216,306 ‐ 4,342,930 4,559,236 Assigned for State project ‐ 213,714 ‐ ‐ 213,714 Unassigned 9,618,061 ‐ ‐ ‐ 9,618,061 Total fund balances 12,899,513 430,020 3,487,608 4,342,930 21,160,071 Total liabilities and fund balances $ 14,060,417 $ 441,477 $ 3,487,608 $ 4,350,847 $ 22,340,349
The accompanying notes are an integral part of these basic financial statements.
19
Moraga-Orinda Fire Protection District Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position June 30, 2020
Total fund balances reported on the governmental funds balance sheet $ 21,160,071
Amounts reported for governmental activities in the Statement of Net Position are different from those reported in the Governmental Funds due to the following:
CAPITAL ASSETS Capital assets amount reported in governmental activities are not current assets or financial resources and therefore are not reported in the Governmental Funds balance sheet. 13,425,855 OPEB liabilities result in deferred outflows and inflows and pension liabilities result in deferred outflows and inflows of resources associated with the change in estimate of the OPEB and pension, assets, and liabilities.
Deferred outflows 9,522,908 Deferred inflows (13,587,359) (4,064,451) Long‐term liabilities are not due and payable in the current period and therefore are not reported in the Governmental Funds balance sheet. Interest payable (240,998) Net pension liabilities (26,734,009) Compensated absences (722,057) Net OPEB liabilities (14,234,499) Long term debt (12,828,481) (54,760,044) Net position of governmental activities $ (24,238,569) The accompanying notes are an integral part of these basic financial statements.
20
Moraga-Orinda Fire Protection District Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds For the year ended June 30, 2020
Major Funds North Orinda Total Emergency Capital Governmental General FundFuel Break Debt Service Projects Funds REVENUES: Property taxes $ 22,364,559 $ ‐ $ 3,709,744 $ ‐ $ 26,074,303 Fire flow taxes ‐ ‐ ‐ 1,087,937 1,087,937 Use of money and property 172,977 ‐ 266 39,181 212,424 Intergovernmental 693,323 3,852,850 ‐ 75,169 4,621,342 Charges for services 241,409 ‐ ‐ 20,400 261,809 Charges for services ‐ ambulance 1,353,072 ‐ ‐ ‐ 1,353,072 Other revenues 456,975 ‐ ‐ ‐ 456,975 Total revenues 25,282,315 3,852,850 3,710,010 1,222,687 34,067,862 EXPENDITURES: Fire protection: Salaries 9,491,012 76,386 ‐ ‐ 9,567,398 Overtime 1,631,035 12,310 ‐ ‐ 1,643,345 Benefits 7,381,367 4,571 ‐ ‐ 7,385,938 OPEB contribution 559,108 ‐ ‐ ‐ 559,108 Retiree health insurance 874,316 ‐ ‐ ‐ 874,316 Service and supplies 2,648,750 3,346,427 ‐ 212,205 6,207,382 Capital outlay ‐ ‐ ‐ 678,836 678,836 Debt service: Principal ‐ ‐ 3,853,811 ‐ 3,853,811 Interest and fiscal charges ‐ ‐ 624,346 ‐ 624,346 Total expenditures 22,585,588 3,439,694 4,478,157 891,041 31,394,480 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 2,696,727 413,156 (768,147) 331,646 2,673,382 OTHER FINANCING SOURCES AND USES: Proceeds from sales of capital assets 403 ‐ ‐ 5,199 5,602 Transfers in 607 ‐ 1,011,547 ‐ 1,012,154 Transfers out ‐ ‐ (607) (1,011,547) (1,012,154) Total other financing sources 1,010 ‐ 1,010,940 (1,006,348) 5,602 Net change in fund balances 2,697,737 413,156 242,793 (674,702) 2,678,984 FUND BALANCES: Beginning of year 10,201,776 16,864 3,244,815 5,017,632 18,481,087 End of year$ 12,899,513 $ 430,020 $ 3,487,608 $ 4,342,930 $ 21,160,071
The accompanying notes are an integral part of these basic financial statements.
21
Moraga-Orinda Fire Protection District Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the year ended June 30, 2020
Net change in fund balances ‐ total governmental funds $ 2,678,984 Amounts reported for governmental activities in the Statement of Activities are different because of the following: Governmental Funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is capitalized and allocated over their estimated useful lives and reported as depreciation expense: Capital asset purchases capitalized 678,836 Depreciation expense (935,488) Proceeds from sale of capital assets (5,602) Loss on disposal of capital assets (30,669) (292,923) Repayment of debt principal is an expenditure in the governmental funds, but in the Statement of Net Position the repayment reduces long term liabilities: Repayment of Pension liabilities bond principal 2,945,000 Repayment of capital lease liabilities 908,811 3,853,811 Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds: Change in net pension liability and deferrals (1,222,989) Change in long‐term compensated absences (228,555) Change in interest payable 79,106 Change in Net OPEB liabilities and deferrals 499,710 (872,728)
Change in net position of governmental activities $ 5,367,144 The accompanying notes are an integral part of these basic financial statements.
22
Moraga-Orinda Fire Protection District Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget to Actual – General Fund For the year ended June 30, 2020
Variance With Amended Original Amended Positive Budget Budget Actual (Negative) REVENUES: Property taxes$ 21,755,454 $ 22,088,836 $ 22,364,559 $ 275,723 Fire flow taxes 1,085,000 ‐ ‐ ‐ Use of money and property 70,000 70,000 172,977 102,977 Intergovernmental 661,914 711,981 693,323 (18,658) Charges for services 312,350 282,707 241,409 (41,298) Charges for services ‐ ambulance 1,801,600 1,544,000 1,353,072 (190,928) Other revenues 820,500 438,099 456,975 18,876 Total revenues 26,506,818 25,135,623 25,282,315 146,692
EXPENDITURES: Fire protection: Salaries 10,260,885 9,552,000 9,491,012 60,988 Overtime 2,370,848 1,750,000 1,631,035 118,965 Benefits 7,758,020 7,766,116 7,381,367 384,749 OPEB contribution 559,108 559,108 559,108 ‐ Pension rate stabilization fund 1,023,850 1,023,850 1,023,850 ‐ Retiree health insurance 925,000 895,000 874,316 20,684 Service and supplies 2,524,107 2,725,712 2,648,750 76,962 Total expenditures 25,421,818 24,271,786 23,609,438 662,348
REVENUES OVER EXPENDITURES 1,085,000 863,837 1,672,877 809,040
OTHER FINANCING SOURCES: Transfers in ‐ 607 607 ‐ Transfers out (1,085,000) ‐ ‐ ‐ Proceeds from sales of capital assets ‐ 500 403 (97) Total other financing sources (1,085,000) 1,107 1,010 97
Net change in fund balances ‐ 864,944 1,673,887 808,943
FUND BALANCES: Beginning of year 10,201,776 10,201,776 10,201,776 ‐ End of year$ 10,201,776 $ 11,066,720 11,875,663 $ 808,943 Expenses recoginzed on non‐GAAP budetary basis 1,023,850 $ 12,899,513 The accompanying notes are an integral part of these basic financial statements.
23
Moraga-Orinda Fire Protection District Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget to Actual – North Orinda Emergency Fuel Break Special Revenue Fund For the year ended June 30, 2020
Variance With Amended Original Amended Positive Budget Budget Actual (Negative) REVENUES: Intergovernmental $ 3,923,250 $ 4,089,331 $ 3,852,850 $ (236,481)
Total revenues 3,923,250 4,089,331 3,852,850 (236,481)
EXPENDITURES: Current: Fire protection: Salaries 123,802 68,000 76,386 (8,386) Overtime ‐ 6,000 12,310 (6,310) Benefits 9,471 9,471 4,571 4,900 Service and supplies 3,789,977 3,572,529 3,346,427 226,102
Total expenditures 3,923,250 3,656,000 3,439,694 216,306 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES ‐ 433,331 413,156 (20,175)
Net change in fund balances ‐ 433,331 413,156 (20,175) FUND BALANCES: Beginning of year 16,864 16,864 16,864 ‐ End of year$ 16,864 $ 450,195 $ 430,020 $ (20,175)
The accompanying notes are an integral part of these basic financial statements.
24
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the District have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for governmental accounting and financial reporting principles.
A. Description of the Reporting Entity
The Moraga-Orinda Fire Protection District (District) was incorporated on July 1, 1997 as an independent special district, under the laws and regulations of the State of California (State). The District was formed through the consolidation of the Moraga Fire Protection District and the Orinda Fire Protection District, to provide more efficient fire protection and emergency medical services. The principal act that governs the District is the Fire Protection District Law of 1987.
The District provides fire protection, rescue, and emergency medical services to an area approximately 63 square miles, including the City of Orinda, the Town of Moraga, some unincorporated county areas adjacent to the municipalities, and the community of Canyon. The District also provides automatic aid into Lafayette and State Responsibility Areas that lie within the District's boundaries. A five-member board of directors, elected by voters, governs the District.
As required by GAAP, these financial statements present the primary government and its component unit, an entity for which the government is considered to be financially accountable. This component unit is reported on a blended basis. A blended component unit, although a legally separate entity, is, in substance, part of the government’s operations and so data from this unit is combined with data of the primary government. Separate financial statements are not issued for this component unit.
The District’s reporting entity includes the following blended component unit:
The Moraga-Orinda Fire Protection District Public Facilities Financing Corporation (Corporation) was established to provide for financing of public capital improvements for the District, the Corporation and other local agencies. The Board of Directors serve as the Governing Board of the Corporation and all accounting and administrative functions are performed by the District, which records all activity of the Corporation as a blended component unit.
25 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued
B. Basis of Presentation
Government-Wide Financial Statements
The statement of net position and statement of activities display information about the reporting government as a whole. They include all funds of the reporting entity. The statements distinguish between governmental and business-type activities. Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange revenues. The District had no business-type activities reported.
Amounts reported as program revenues include 1) charges to residents for fire protection services, or privileges provided by a given function or segment 2) grants and contributions for fire protection services. All taxes and internally dedicated resources are reported as general revenues rather than program revenues.
Fund Financial Statements
Fund financial statements of the reporting entity are organized into funds, each of which is considered to be a separate accounting entity. Each fund is accounted for by providing a separate set of self-balancing accounts, which constitute its assets, liabilities, deferred inflows, fund balances, revenues, and expenditures.
The District reports the following major governmental funds:
General Fund North Orinda Emergency Fuel Break Special Revenue Fund Debt Service Fund Capital Projects Fund
These funds are described below.
Governmental Funds
General Fund
The General Fund is the general operating fund of the District. It is used to account for the District’s resources which are not required legally or by sound financial management to be accounted for in another fund. The major revenue sources for this fund are property taxes and ambulance service fees. Expenditures are made for the District’s general operating expenditures, the fixed charges, and the capital costs that are not paid through other funds.
26 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued
North Orinda Emergency Fuel Break Special Revenue Fund
The North Orinda Emergency Fuel Break Special Revenue Fund is used to account for the activities to create a shaded fuel break in North Orinda. Resources are provided by the State of California via a professional services contract.
Debt Service Fund
The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, long-term debt principal and interest. Resources are provided by property tax revenue.
Capital Projects Fund
The Capital Projects Fund is used to account for financial resources used for the replacement of fire-fighting equipment, software and equipment, apparatus, building upgrades, acquisition and construction of major capital projects. Resources are provided by the fire flow tax and proceeds from debt issuance.
C. Measurement Focus and Basis of Accounting
The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for recognition in the financial statements.
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
27 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued
The governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, and claims and judgments, are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources.
Property taxes, or other taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirements, and the amount is received during the period or within the availability period for this revenue source (within 60 days of year-end). Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met, and the amount is received during the period or within the availability period for this revenue source (within 180 days of year-end).
D. Cash Deposits and Investments
The District’s cash and cash equivalents are comprised of cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition.
The District pools cash and investments from all funds for the purpose of increasing income through investment activities. Investments are stated at fair value in accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools.
28 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued
E. Interfund Receivables and Payables
During the course of operations, numerous transactions occur between individual funds that may result in amounts owed between funds. Those related to goods and services type transactions are classified as “due to and from other funds.” Long-term interfund loans (noncurrent portion) are reported as “advances from and to other funds.” Interfund receivables and payables between funds within governmental activities are eliminated in the Statement of Net Position. The District currently reports no interfund balances, including receivables and payables at year-end.
F. Receivables
In the government-wide statements, receivables consist of all revenues earned at year-end and not yet received. Major receivable balances for the governmental activities include property taxes, fire flow taxes, intergovernmental subventions, interest earnings, and expense reimbursements.
In the fund financial statements, receivables in governmental funds include revenue accruals such as property tax, fire flow tax, and intergovernmental subventions since they are usually both measurable and available.
The District estimates and records an allowance for doubtful accounts based on prior experience. The District’s allowance for ambulance receivables was $44,186 as of June 30, 2020.
G. Prepaid Items
Prepaid items represent amounts paid in advance of receiving goods or services. The District has the option of reporting an item in governmental funds for prepaid items either when purchased or during the benefiting period. The District has chosen to report the expenditures when incurred.
H. Capital Assets
The District's capital assets are valued at historical cost or estimated historical cost, if actual is unavailable, except for donated capital assets which are recorded at their acquisition value at the date of donation. Policy has set the capitalization threshold for reporting at $5,000 and with a useful life greater than one year.
Depreciation of all exhaustible capital assets is recorded as an allocated expense in the Statement of Activities, with accumulated depreciation reflected in the Statement of Net Position. Depreciation is provided over assets estimated useful life using the straight-line method of depreciation.
29 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued
The range of estimated useful lives by type of asset is as follows:
Buildings 30 years Vehicles 10-25 years Equipment 5-15 years
I. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The District reports deferred outflows of resources for its pension and OPEB plans.
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The District reports deferred inflows of resources for its pension and OPEB plans.
J. Compensated Absences
Employees accrue vacation, sick, holiday, administrative leave and compensatory time off benefits. District employees have vested interests in the amount of accrued time off, with the exception of sick leave and administrative leave, and are paid on termination. All vacation pay is accrued when incurred in the government-wide financial statements. A liability for these amounts is reported in the governmental funds only if they have matured, for example, as a result of employee resignations or retirements and is currently payable. The District had no employee resignations or retirements for which compensated absences should be accrued in governmental funds at year-end. The general fund is used to liquidate compensated absences.
30 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued
K. Other Postemployment Benefits Other Than Pensions (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the District's plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis as they are reported by the trustee for the Plan. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflow and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense.
L. Pensions
The District recognizes a net pension liability, which represents the District’s proportionate share of the excess of the total pension liability over the fiduciary net position of the Plan reflected in an actuarial report provided by the Contra Costa County Employees’ Retirement Association (CCCERA). The net pension liability is measured as of the District’s prior Plan year-end. Changes in the net pension liability are recorded, in the period incurred, as pension expense or as deferred inflows of resources or deferred outflows of resources depending on the nature of the change in the liability. The changes in net pension liability that are recorded as deferred inflows of resources or deferred outflows of resources (that arise from changes in actuarial assumptions or other inputs and differences between expected or actual experience) are amortized over the weighted average remaining service life of all participants in the respective pension plan and are recorded as a component of pension expense beginning with the period in which they are incurred. For the purposes of measuring the net pension liability, deferred outflows, deferred inflows of resources related to pensions and pension expense information about the fiduciary net position of the District’s defined benefit pension plan, and additions to/ deductions from fiduciary net position have been determined on the same basis as they are reported by CCCERA. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms.
31 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued
M. Net Position/Fund Balance
Government-wide Statements
Equity is classified as net position and is displayed in three components:
a. Net investment in capital assets – consists of capital assets, including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets.
b. Restricted net position – consists of net position with constraints placed on the use by external groups such as creditors, grantors, contributors, or by laws or regulations of other governments or law through constitutional provisions or enabling legislation.
c. Unrestricted net position – all other net position that do not meet the definition of “restricted” or “net investment in capital assets.”
Fund Financial Statements
Governmental fund equity is classified as fund balance. Fund balance is classified as nonspendable, restricted, committed, assigned, or unassigned. The classifications for governmental funds are defined as follows by the District’s Fund Balance Policy:
Nonspendable Fund Balance
Assets that will never convert to cash (prepaid items, inventory). Assets that will not convert to cash soon enough to affect the current period (long-term notes or loans receivable). Resources that must be maintained intact pursuant to legal or contractual requirements (the principal of an endowment).
Restricted Fund Balance
Resources that are subject to externally enforceable legal restrictions imposed by parties altogether outside the government (creditors, grantors, contributors and other governments). Resources that are subject to limitations imposed by law through constitutional provisions or enabling legislation.
32 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued
Committed Fund Balance
Self-imposed limitations set in place prior to the end of the period (encumbrances, economic contingencies and uncertainties). Limitation at the highest level of decision-making (Board) that requires formal action at the same level to remove. Board Resolution is required to be taken to establish, modify, or rescind a fund balance commitment. Fund balance derived from the Fire Flow Tax is committed to pay for District capital improvement projects as approved by the Board of Directors. The amount is equal to the fund balance of the Capital Projects fund.
Assigned Fund Balance
Amounts in excess of non-spendable, restricted and committed fund balance in funds other than the general fund automatically are reported as assigned fund balance. Assigned amounts for a specific purpose are as authorized by the District’s Fire Chief or Administrative Services Director through its fund balance policy.
Unassigned Fund Balance
Residual net resources. Total fund balance in the general fund in excess of non-spendable, restricted, committed and assigned fund balance (surplus). Excess of non-spendable, restricted and committed fund balance over total fund balance (deficit).
33 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued
Fund Balance Policy
The District believes that sound financial management principles require that sufficient funds be retained by the District to provide a stable financial base at all times. To retain this stable financial base, the District needs to maintain unrestricted fund balance in its District funds sufficient to fund cash flows of the District and to provide financial reserves for unanticipated expenditures and/or revenue shortfalls of an emergency nature. Committed and unassigned fund balances are considered unrestricted.
The purpose of the District’s fund balance policy is to maintain a prudent level of financial resources to protect against reducing service levels or raising taxes and fees because of temporary revenue shortfalls or unpredicted one-time expenditures.
The District had an unassigned fund balance of 38% of revenue and has not achieved the fund balance it needs to support sound financial position which is a target of 50% reserves to achieve that goal.
N. Program Revenues
Amounts reported as program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions (including special assessments) that are restricted to meeting the operational or capital requirements of a particular function or segment. All taxes, including those dedicated for specific purposes, and other internally dedicated resources are reported as general revenues rather than as program revenues.
O. Property Tax
The County of Contra Costa is responsible for assessing, collecting and apportioning property taxes for the District. Under California law, property taxes are assessed and collected by the County up to 1% of the full cash value of taxable property, plus other increases approved by the voters and distributed in accordance with statutory formulas. The District recognizes property taxes when the individual installments are due, provided they are collected within 60 days after year-end.
34 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued
Secured property taxes are levied on or before the first day of September of each year. They become a lien on real property on March 1 preceding the fiscal year for which taxes are levied. These taxes are paid in two equal installments; the first is due November 1 and delinquent with penalties after December 10; the second is due February 1 and delinquent with penalties after April 10. Secured property taxes, which are delinquent and unpaid as of June 30, are declared to be tax defaulted and are subject to redemption penalties, cost, and interest when paid. If the delinquent taxes are not paid at the end of five years, the property is sold at public auction and the proceeds are used to pay the delinquent amounts due. Any excess is remitted, if claimed, to the taxpayer. Additional tax liens are created when there is a change in ownership of property or upon completion of new construction. Tax bills for these new tax liens are issued throughout the fiscal year and contain various payments and delinquent dates, but are generally due within one year. If the new tax liens are lower, the taxpayer receives a tax refund rather than a tax bill. Unsecured personal property taxes are not a lien against real property. These taxes are due on March 1, and become delinquent, if unpaid on August 31.
The District participates in an alternative method of distribution of property tax levies and assessments known as the “Teeter Plan.” The State Revenue and Taxation Code allow counties to distribute secured real property, assessment, and supplemental property taxes on an accrual basis resulting in full payment to taxing agencies each fiscal year. Any subsequent delinquent payments and penalties and interest during a fiscal year will revert to the County. The Teeter Plan payment, which includes 95% of the outstanding accumulated delinquency, is included in property tax revenue retained by the County under the revenue neutrality agreement. Under the Teeter Plan Code, 5% of the delinquency must remain with the County as a reserve for Teeter plan funding. The Teeter Plan does not allow the District to earn interest in a meaningful way on its reserves and the District has an objective to develop reserves to allow it to earn interest and go off the teeter plan.
P. Fire Flow Taxes
Fire flow taxes represent a special tax on property on the secured tax roll, collected by the District since its inception in 1997. The fire flow taxes are collected in each of the District’s two service zones for the purpose of obtaining, furnishing, operating, and maintaining fire protection, prevention and suppression and emergency medical equipment, apparatus or facilities, including water distribution facilities for fire suppression purposes, for paying the salaries and benefits of firefighting and emergency medical personnel, and for such other fire protection, prevention and suppression and emergency medical expenses as are deemed necessary by the District. For fiscal year 2019-2020, the fire flow tax rate was established at six cents ($0.06) in Moraga, and six cents ($0.06) in Orinda.
35 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued
Q. Budgetary Accounting
The District Board of Directors establishes budgets for the General Fund, North Orinda Emergency Fuel Break Fund, Debt Service Fund and Capital Projects Fund. Budgetary control is legally maintained at the fund level for these funds. The budget includes appropriations (budgeted expenditures) on a line-item basis and the means of financing them (budgeted revenues.) The coordinators of the Budget are the Fire Chief, Administrative Services Director or designee(s), with direct support from each division in the District.
Budget development begins with a mid-year Budget review in January or during a month selected by the Fire Chief. The mid-year review is a detailed analysis of District revenue and expenditure line items for the current fiscal year. The District fiscal year is from July 1 through June 30 of the next calendar year. The mid-year review is published and distributed to the Board, staff and general public for consideration during the month of January or during a month selected by the Fire Chief. The mid-year financial analysis provides the starting point for next fiscal year’s Budget.
Administrators receive a written Budget Packet and a written Budget Timeline in February that provides detailed instructions and deadlines for the Budget process. Administrators meet with the Fire Chief or designated representative and submit the following for the next fiscal year: 1) goals and objectives, 2) preliminary Budget requests, 3) personnel requests and 4) capital equipment requests. During this time, revenue sources are projected by Administrative Services Division staff.
A draft Budget is compiled for review by the Fire Chief, Administrative Services Director or designated representative(s). Individual meetings with each division are held with the Fire Chief or designated representative as deemed necessary by the Fire Chief. Programs, projects and staffing are reviewed in these sessions and approval is dependent on available funding and Fire Chief’s recommendation.
After deliberation and final changes, the Budget is adopted by the Board of Directors. Preferably the Budget is adopted in June, prior to the beginning of the next fiscal year. In the event of unusual circumstances, the Budget may be adopted after the beginning of the fiscal year. Regardless, in accordance with Health and Safety Code Section 13895, the final Budget is adopted by October 1 of each fiscal year.
36 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued
Formal budgetary integration is employed as a management control device during the year for all funds. Budgeted and actual revenues and expenditures are reviewed monthly by the Board and budget amendments and transfers are made as needed. The Accountant monitors appropriations on a division basis and conveys this information to the Fire Chief who can approve appropriation transfers so long as appropriations in total by fund do not change. This approach allows the Fire Chief to hold division heads accountable. The District reports expenditures and appropriations on a line-item basis to the Board which is the budgetary level of control.
Only the Board may approve amendments to appropriations in total by fund. This approach allows the Board to hold the Fire Chief accountable for the overall District operations.
Budgets are adopted on a basis consistent with generally accepted accounting principles for all funds. Budgeted amounts presented in the financial statements are as originally adopted and as amended by the Board. Supplemental amendments to the budget were adopted by the Board and have been included in the budget to actual statements.
R. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts in the financial statements. Actual results could differ from those estimates.
37 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
2. CASH AND INVESTMENTS
At June 30, 2020, the District’s pooled cash and investments, classified by maturity, consisted of the following stated at fair value:
Balance June 30, 2020 Cash in bank $ 846,479 Cash with Contra Costa County 1,105,217 Petty cash 200 State of California Local Agency Investment Fund (LAIF) 12,491,248 Total unrestricted cash equivalents and investments 14,443,144 Restricted pension stablization fund 3,022,693 Restricted investments for debt service 3,487,608 Total cash and investments $ 20,953,445
California statutes authorize governments to invest idle or surplus funds in a variety of credit instruments as provided for in the California Government Code, Section 53600, Chapter 4 – Financial Affairs. The table below identifies the investment types that are authorized for the District by the California Government Code (or the District’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. For the year ended June 30, 2020, the District’s permissible investments included the following instruments:
Maximum Authorized Investment Type Maturity U.S. Treasury Obligations 5 Years U.S. Agency Securities 5 Years Insured or Collateralized Certificates of Deposit 5 Years State of California Local Agency Investment Fund N/A Local Government Investment Pools N/A Money Market Funds N/A Passbook Savings and Money Market Accounts N/A
Interest Rate Risk – In accordance with its investment policy, the District manages its exposures to declines in fair values by limiting the weighted average maturity of its investment portfolio to less than 5 years.
Credit Risk – The State of California Local Agency Investment Fund is not rated. As of June 30, 2020 the District’s restricted investments were comprised of $3,487,608 in money market funds.
38 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
2. CASH AND INVESTMENTS, Continued
Concentration of Credit Risk – The investments made by the District are limited to those allowable under State statutes as incorporated into the District’s Investment Policy, which is accepted annually by the District Board. There were no concentrations in any one issuer for the year.
The District participates in an investment pool managed by Contra Costa County. The County’s investments are subject to credit risk with the full faith and credit of Contra Costa County collateralizing these investments. In addition, these Structured Notes and Asset-Backed Securities are subject to market risk as to changes in interest rates.
The District participates in an investment pool managed by the State of California titled Local Agency Investment Fund (LAIF). LAIF's investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset-Backed Securities are subject to market risk as to changes in interest rates.
Custodial Credit Risk – deposits. For deposits, this is the risk that in the event of a bank failure, the District’s deposits may not be returned to it. The District’s Investment Policy addresses custodial credit risk, which follows the Government Code. Any uninsured bank balance is collateralized by the pledging financial institutions at 110% of the deposits, in accordance with the State of California Government Code.
At June 30, 2020, the carrying amount of the District’s deposits was $846,479 and the balances in financial institutions were $843,455. Of the balance in financial institutions, $250,000 was covered by federal depository insurance and $596,479 was collateralized as required by State law (Government Code Section 53630), by the pledging financial institution with assets held in a common pool for the District and other governmental agencies, but not in the name of the District.
Custodial Credit Risk – investments. For investments, this is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of its investments or collateral securities that are in the possession of an outside counterparty. None of the District’s investments were subject to investment custodial credit risks.
Investment in LAIF: LAIF is stated at amortized cost, which approximates fair value. The LAIF, although not registered with the SEC, is a special fund of the California State Treasury through which local governments may pool investments and is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The District had a balance of $12,491,248 which approximated fair value and was managed by the State Treasurer. The Board consists of five members as designated by State Statute.
39 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
2. CASH AND INVESTMENTS, Continued
The fair value of the District’s investment in this pool is reported in the accompanying financial statements at amounts based upon the District’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.
3. ACCOUNTS RECEIVABLE
Accounts receivable consisted of the following at June 30, 2020:
Balance June 30, 2020 Taxes $ 263,432 Interest 34,065 Ambulance billing 545,776 Other receivable 261,999 $ 1,105,272
40 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
5. CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2020, was as follows:
Balance Balance June 30, 2019 Additions Deletions June 30, 2020 Governmental activities: Nondepreciable assets: Land $ 502,000 $ ‐ $ ‐ $ 502,000 Total nondepreciable assets 502,000 ‐ ‐ 502,000 Depreciable assets: Buildings 11,387,495 ‐ ‐ 11,387,495 Improvements 836,800 28,959 ‐ 865,759 Equipment 1,914,780 107,445 (48,875) 1,973,350 Vehicles 6,954,937 542,432 (39,931) 7,457,438 Total depreciable assets 21,094,012 678,836 (88,806) 21,684,042 Total $ 21,596,012 $ 678,836 $ (88,806) $ 22,186,042 Accumulated depreciation: Buildings $ 3,775,134 $ 333,074 $ ‐ $ 4,108,208 Improvements 444,565 54,579 ‐ 499,144 Equipment 942,130 159,190 (48,875) 1,052,445 Vehicles 2,715,405 388,645 (3,660) 3,100,390 Total accumulated depreciation 7,877,234 935,488 (52,535) 8,760,187 Total net capital assets $ 13,718,778 $ (256,652) $ (36,271) $ 13,425,855
Depreciation expense for capital assets was charged to functions as follows:
Balance June 30, 2020 Fire protection ‐ operations $ 935,488
41 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
6. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Accounts payable and accrued liabilities consisted of the following at June 30, 2020:
Balance June 30, 2020 Accounts payable and accrued liabilities $ 400,086 Salaries and benefits payable 780,192 Total $ 1,180,278
7. LONG-TERM LIABILITIES
The District’s long-term liabilities consist of taxable pension obligation bonds, lease obligations and compensated absences. The following is a summary of changes in long-term liabilities for governmental activities for the year ended June 30, 2020: Balance Balance Due Within July 1, 2019 Additions Retirements June 30, 2020 One Year Pension obligation bonds $ 11,465,000 $ ‐ $ (2,945,000) $ 8,520,000 $ 3,265,000 Capital lease obligations 88,016 ‐ (88,016) ‐ ‐ Lease/purchase 5,129,276 ‐ (820,795) 4,308,481 837,689 Total debt 16,682,292 ‐ (3,853,811) 12,828,481 4,102,689 Compensated absences 493,502 614,536 (385,981) 722,057 165,000 Total long‐term liabilities $ 17,175,794 $ 614,536 $ (4,239,792) $ 13,550,538 $ 4,267,689
Pension Obligation Bonds
On October 6, 2005, the District issued taxable Pension Obligation Bonds in the amount of $28,435,000. The bonds bear a fixed annual interest rate of 5.22%. Principal amounts are paid in annual installments on July 1 and interest payments are due semi-annually on July 1 and January 1. The bonds will mature on July 1, 2022.
42 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
7. LONG-TERM LIABILITIES, Continued
Capital Lease Obligations
On June 17, 2015, the District entered into a five-year lease agreement at a rate of 1.82% with JP Morgan Chase Bank for the purchase of two fully equipped ambulances. Payments are to be made semi-annually beginning December 2015 and ending June 24, 2020. Each installment is $44,609. The obligation was fully paid in the current fiscal year.
2016 and 2017 Lease/Purchase Agreement
On May 1, 2016 the District entered into a lease/purchase agreement in the amount of $4,069,000 for the construction, renovation and equipping of Station 43 in Orinda, California. The agreement bears a fixed annual interest rate of 2.14%. Principal and interest amounts are paid in semi-annual installments on October 1 and April 1. The agreement matures on April 1, 2031.
On May 30, 2017 the District entered into a lease/purchase agreement in the amount of $2,855,000 for the construction and purchase of one fire truck, two fire engines, and two ambulances. The agreement bears a fixed annual interest rate of 1.899%. Principal and interest amounts are paid in semi-annual installments on November 30 and May 30. The agreement matures on May 30, 2022.
43 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
7. LONG-TERM LIABILITIES, Continued
The following is the debt service obligations of the District:
2016 Lease/Purchase Year Ending Pension Obligation Bond Agreement June 30 Principal Interest Principal Interest 2021 $ 3,265,000 $ 359,528 $ 256,000 $ 65,699 2022 3,610,000 180,090 261,000 60,198 2023 1,645,000 42,935 267,000 54,570 2024 ‐ ‐ 272,000 48,835 2025 ‐ ‐ 278,000 42,982 2026‐2030 ‐ ‐ 1,484,000 122,537 2031‐2032 ‐ ‐ 316,000 5,072 Total $ 8,520,000 $ 582,553 $ 3,134,000 $ 399,893 Due within one year $ 3,265,000 $ 359,528 $ 256,000 $ 65,699 Due after one year 5,255,000 223,025 2,878,000 334,194 Total $ 8,520,000 $ 582,553 $ 3,134,000 $ 399,893
2017 Lease/Purchase Year Ending Agreement June 30 Principal Interest 2021 $ 581,689 $ 19,559 2022 592,792 8,458 Total $ 1,174,481 $ 28,017 Due within one year $ 581,689 $ 19,559 Due after one year 592,792 8,458 Total $ 1,174,481 $ 28,017
44 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
7. LONG-TERM LIABILITIES, Continued
Year Ending Total June 30 Principal Interest 2021 $ 4,102,689 $ 444,786 2022 4,463,792 248,746 2023 1,912,000 97,505 2024 272,000 48,835 2025 278,000 42,982 2026‐2030 1,484,000 122,537 2031‐2032 316,000 5,072 Total $ 12,828,481 $ 1,010,463 Due within one year $ 4,102,689 $ 444,786 Due after one year 8,725,792 565,677 Total $ 12,828,481 $ 1,010,463
Compensated Absences
The District records employee absences, such as vacations, illness, deferred overtime, and holidays, for which it is expected that employees will be paid compensated absences. As of June 30, 2020, the District had a compensated absences balance of $722,057.
8. NET POSITION/FUND BALANCES
Net Position
As of June 30, 2020, net position is as follows:
Net Position June 30, 2020 Net investment in capital assets $ 9,117,374 Restricted for debt service 3,246,610 Unrestricted (deficit) (36,602,553) Total $ (24,238,569)
Restricted balances are for the same purposes as fund balance restrictions because external restriction requirements are the same. See descriptions of the restrictions on the following page.
45 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
8. NET POSITION/FUND BALANCES, Continued
Fund Balance
As of June 30, 2020, the District’s Restricted and Committed fund balances are as follows:
Fund Balances June 30, 2020 Nonspendable prepaid retirement $ 258,759 Restricted for debt service 3,487,608 Restricted for pension benefits 3,022,693 Committed for encumbrances 4,559,236 Assigned for State project 213,714 Unassigned 9,618,061 Total $ 21,160,071
The following describes the purpose of each restriction and commitment account used by the District:
Nonspendable
General Fund – represents a non-spendable prepaid portion of employer contributions to Contra Costa County Employees Retirement Association (CCCERA).
Restricted
Debt Service – represents amounts restricted for repayment of principal and payment of interest in the next calendar year of the District’s Taxable Pension Obligation Bonds.
Pension Benefits – represents amounts restricted for payment of pension liabilities.
Committed
Capital projects – used to represent that portion of fund balance committed for capital construction and purchases. All balances reported in the Capital Projects Fund are committed for this purpose. This amount can only be changed by Board Resolution.
46 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
8. NET POSITION/FUND BALANCES, Continued
The District considers restricted amounts to have been spent prior to unrestricted amounts when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. Committed, assigned, and unassigned amounts, in this order, are considered to have been spent when an expenditure is incurred for which amounts in any of those unrestricted fund balance classifications could be used.
9. RISK MANAGEMENT
The District is a member of the Fire Agencies Insurance Risk Authority (FAIRA), a public agency Joint Powers Authority (JPA) providing insurance risk management services tailored to meet only specific needs of fire and emergency service agencies in the states of California and Nevada.
The FAIRA Joint Powers Authority is owned entirely by participating fire protection districts and agencies, and functions solely for their benefit. The District participates in the following FAIRA coverage:
Property Property coverage is for direct physical loss or damage to real and personal properties. In addition, the carrier will pay for actual loss of income and necessary expenses incurred during the period of restoration for up to one year if the insured operation is interrupted as a result of direct physical loss or damage to real or personal properties. The District has a deductible of up to $5,000 per occurrence and a coverage limit of the guaranteed replacement cost of the Real or Personal Property. More detailed information regarding sub-limits is given in the District’s FAIRA policy.
Crime Coverage is provided for dishonest acts committed by an employee, forgery or alteration of checks, drafts, losses arising out of the failure of an individual to perform duties, loss or damage resulting from computer fraud. The District is covered for up to $1,000,000 for any criminal loss, with a deductible of $5,000.
General Liability General liability covers bodily injury and property damage, personal injury and advertising injury, professional healthcare liability or medical expense. The District has no deductible and a coverage limit of up to $1,000,000 for each occurrence, $10,000 for medical expense, and annual aggregate limit of $10,000,000.
47 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
9. RISK MANAGEMENT, Continued
Management Liability Management liability covers monetary damages as a result of wrongful act arising out of employment related practices, administration of employee benefit plans and other wrongful acts. Coverage includes wrongful termination, sexual harassment, public officials’ errors and omissions. For each wrongful act, the District pays the first $5,000 and the insurance covers the remaining up to $1,000,000 for each wrongful act and $10,000,000 annual aggregate limit.
Automobile Coverage Covers bodily injury, property damage and automobile physical damage resulting from an accident involving vehicles such as fire engines, pumpers, ambulances, paramedic vans, rescue vans, private passenger and other vehicles. The insurance covers up to $1,000,000 for bodily injury, property damage, and uninsured/underinsured motorists.
The insurance covers direct physical loss or damage to automobiles in the event of fire, lightning, explosion, theft, windstorm, hail, earthquake, flood, mischief, vandalism, or the sinking, burning, collision or derailment of any conveyance transporting the covered automobile and collision, resulting from collision with another object, or overturn. The insurance covers the agreed value of Emergency Response/Antique vehicles and the actual cash value of Private Passenger, Service Vehicles, Trailers, and Other Non-Emergency Vehicles. The deductible is up to $3,000 depending on the vehicle. Amounts of settlements have not exceeded insurance coverage in the past three years.
A summary of the District’s insurance coverage under FAIRA is as follows:
Insurance Deductible/Self Coverage Company/ Limit of Liability Insured Pool Retention Property FAIRA Guaranteed Replacement Cost Up to $5000 Up to 12 months loss of income/additional expense $5,000,000 earthquake sprinkler leakage Crime FAIRA $1,000,000 for all crime $1,000 Portable Equipment FAIRA Guaranteed Replacement Cost $1,000
General Liability FAIRA $1,000,000 each occurrence None $10,000 medical expenses each accident Management FAIRA $1,000,000 each wrongful act $5,000 Automobile FAIRA $1,000,000 bodily injury $10,000 medical Agreed value/FMV auto Up to $3000 damage
48 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
10. OTHER POST-EMPLOYMENT BENEFITS (“OPEB”)
At June 30, 2020, net OPEB liability and related deferred outflows of resources are as follows:
Governmental Activities
Deferred inflows of resources $ 298,611
Deferred outflows of resources $ 115,330
Net OPEB liabilities $ 14,234,499
A. Plan Description In addition to the retirement plan described in Note 11, the Moraga-Orinda Fire District Retiree Health Insurance Program ("OPEB Plan") provides access to lifetime healthcare benefits to eligible retirees and their dependents. The District administers a single-employer defined-benefit post- employment healthcare plan. Benefits vary by hire date, employment status and employment classification. Benefits continue to the surviving spouses. Eligibility for retiree health benefits requires direct retirement from the District under CCCERA.
Eligible employees who were hired prior to April 15, 2014 (July 2, 2014 for Battalion Chiefs and July 1, 2014 for unrepresented), receive 100% of medical and dental premiums, subject to the District Cap. The Medical Cap is as follows:
Unrepresented All Others Single$ 575.44 $ 458.42 Single +1 1,150.85 916.82 Family 1,496.11 1,191.87
Eligible employees hired after the dates listed above will receive the PEMHCA minimum benefit.
B. Eligibility
Employees are eligible to participate in the District’s Plan if they retire directly from the District under CCCERA with ten years of CCCERA service (there is a five-year service requirement if retirement is due to a service-connected disability.) Since PEMHCA is a community rated plan for most employers, an implied subsidy is reflected. The District does not provide vision, life, or Medicare Part B reimbursement to retirees.
49 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
10. OTHER POST-EMPLOYMENT BENEFITS (“OPEB”), Continued
Membership of the District as of the valuation date consisted of the following:
Active plan members 59 Inactive employees or beneficiaries currently receiving benefit payments 158 Total 217
C. Contribution
The obligation of the District to contribute to the plan is based on an actuarially determined rate. For the fiscal year ended June 30, 2020, the District’s expected contribution rate was 15.30 percent of covered-employee payroll.
D. Net OPEB Liability
The District’s net OPEB liability was measured as of June 30, 2020, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of December 31, 2019.
E. Actuarial Assumptions
The total OPEB liability in the December 31, 2019 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:
Discount Rate 6.25% Inflation 1.75% Aggregate salary increases (Individual salary 3.00% increases based on CalPERS) Investment rate of return 6.25% Mortality rates Based on CalPERS tables Mortality improvement scale Healthcare cost trend rate 6.0% in the first year, trending down to 3.84% over 54 years
50 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
10. OTHER POST-EMPLOYMENT BENEFITS (“OPEB”), Continued
F. Discount Rate
The discount rate used to measure the total OPEB Liability was 6.25%. The projection of cash flows used to determine the discount rate assumed that the District contribution will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan's fiduciary net position was projected to cover all future OPEB payments. Therefore, the discount rate was set equal to the long-term expected rate of return.
The long-term expected rate of return on OPEB plan investments was determined using a building- block method in which best-estimate ranges of expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:
Long‐Term Target Expected Real Asset Class Allocation Rate of Return Global Equity 73.00% 7.77% Fixed Income 20.00% 4.12% Cash and Equivalents 5.00% 6.70% Real Estate Investment Trusts 2.00% 2.40% Total 100.00% 6.25%
51 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
10. OTHER POST-EMPLOYMENT BENEFITS (“OPEB”), Continued
G. Change in the Net OPEB Liability
Increase (Decrease)
Total OPEB Plan Fiduciary Liability Net Position Net OPEB Liability (a) (b) (c) = (a) ‐ (b) Balance at June 30, 2019$ 16,208,975 $ 1,358,338 $ 14,850,637 Changes recognized for year: Service cost 372,506 ‐ 372,506 Interest 999,685 ‐ 999,685 Difference between expected and actual experience 14,954 ‐ 14,954 Changes of assumptions (188,887) ‐ (188,887) Contributions: Employer ‐ explicit subsidy ‐ 1,433,424 (1,433,424) Employer ‐ implicit subsidy ‐ 298,745 (298,745) Net investment income ‐ 91,213 (91,213) Benefit payments, including refunds of employee contributions (874,316) (874,316) ‐ Implicit rate subsidy fulfilled (298,745) (298,745) ‐ Administrative expenses ‐ (8,986) 8,986 Net changes 25,197 641,335 (616,138) Balance at June 30, 2020$ 16,234,172 $ 1,999,673 $ 14,234,499
H. Sensitivity of the Net OPEB Liability to Changes in the Discount Rate
The following presents the net OPEB Liability of the District, as well as what the District's net OPEB Liability would be if it were calculated using a discount rate that is one percentage point lower (5.25%) or one percentage point higher (7.25%) than the current rate:
Plan's Net OPEB Liability Discount Rate Current Discount Discount Rate ‐1% (5.25%) Rate (6.25%) +1% (7.25%) $ 15,929,624 $ 14,234,499 $ 12,795,620
52 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
10. OTHER POST-EMPLOYMENT BENEFITS (“OPEB”), Continued
I. Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rates
The following presents the net OPEB Liability of the District, as well as what the District's net OPEB Liability would be if it were calculated using healthcare cost trend rates that are one percentage point lower or one percentage point higher than current healthcare cost trend rates:
Plan's Net OPEB Liability Trend Rate ‐1% Healthcare Cost Trend Rates Trend Rate +1% (5.00% decreasing to 2.84%) (6.00% decreasing to 3.84%) (7.00% decreasing to 4.84%) $ 13,580,649 $ 14,234,499 $ 15,051,405
J. OPEB Expense and Deferred Outflows of Resources Related to OPEB
For the fiscal year ended June 30, 2020, the District recognized OPEB expense of $1,232,457. At June 30, 2020, the District reported deferred outflows of resources related to OPEB from the following sources:
Deferred outflows of Deferred (inflows) of resources resources Difference Between Expected and Actual Experience in the Total OPEB Liability $ 81,806 $ (142,467) Changes of Assumptions ‐ (156,144) Net Difference Between Projected and Actual Earnings on OPEB Plan Investments 33,524 ‐ Total $ 115,330 $ (298,611)
53 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
10. OTHER POST-EMPLOYMENT BENEFITS (“OPEB”), Continued
The difference between projected OPEB plan investment earnings and actual earnings is amortized over a five-year period. The difference between projected and actual experience will be amortized over the expected average service lifetime of 10.1 years.
Amount reported as deferred outflows of resources related to OPEB will be recognized as future OPEB expense as follows:
Deferred Fiscal Year Ending Outflows/(Inflows) June 30, of Resources 2021$ (46,632) 2022 (84,525) 2023 (46,017) 2024 (6,107) $ (183,281)
11. PENSION PLAN
A. General Information about the Pension Plan
Plan Descriptions - Substantially, all qualified permanent and probationary District employees are eligible to participate in pension plans, either Safety (law enforcement, fire suppression, and certain others) or General (all other), offered by Contra Costa County Employees’ Retirement Association (CCCERA), a cost sharing multiple employer defined benefit pension plan which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plan are established by State statute and County resolution. CCCERA provides retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries.
B. Benefits Provided - CCCERA provides service retirement and disability benefits, annual cost of living adjustments and death benefits to eligible employees. Benefits are based on years of credited service, equal to one year of full-time employment. Funding contributions for the Plan are determined annually on an actuarial basis by CCCERA; the District must contribute these amounts.
54 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
11. PENSION PLAN, Continued
The Plan’s provisions and benefits in effect at June 30, 2020, are summarized as follows:
Safety Non‐Safety Benefit vesting schedule 5 years 5 years Benefit payments Monthly for life Monthly for life Retirement age 50 or 57 55 or 67 Required employee contribution rates 15.44% ‐ 22.35% 8.11% ‐ 15.24% Required employer contribution rates 70.94%, 25.87%, 61.48% new hires 21.91% new hires Monthly benefits as percentage of annual 3%, 2%, salary 2.7% new hires 2.5% new hires
C. Contributions - The District is required to contribute at an actuarially determined rate which is established and may be amended by the CCCERA Board. The amount is actuarially determined as an amount that, when combined with employee contributions, is expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The District’s contributions for the year ended June 30, 2020 was $5,034,354, which was equal to the required contributions for current fiscal year.
D. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions - At June 30, 2020, the District reported a liability of $26,734,009 for its proportionate share of the net pension liability. The net pension liability was measured as of December 31, 2019, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of December 31, 2019. The District's proportion of the net pension liability was based on a projection of the District's long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. At December 31, 2019, the District’s proportion was 3.094%, which was increase from its proportion measured as of December 31, 2018 of 2.410%
For the year ended June 30, 2020, the District recognized pension expense of $6,257,343.
55 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
11. PENSION PLAN, Continued
At June 30, 2020, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Deferred Outflows of (Inflows) of Resources Resources Pension contributions paid to CCCERA subsequent to measurement date $ 2,517,177 $ ‐ Difference between expected and actual experience in the Total Pension Liability 3,819,685 (398,761) Change in assumptions ‐ (1,621,817) Changes in proportion and differences between employer's contributions 3,070,716 (5,066,860) Net excess of projected over actual earnings on pension plan investments ‐ (6,201,310) Total $ 9,407,578 $ (13,288,748)
$2,517,177 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Year Ended June 30 2021$ (2,704,099) 2022 (2,077,806) 2023 1,393,674 2024 (3,010,116) $ (6,398,347)
56 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
11. PENSION PLAN, Continued
E. Actuarial Assumptions - The Total Pension Liabilities as of December 31, 2019 were determined by actuarial valuation as of December 31, 2019. The actuarial assumptions used were based on the results of an experience study for the period from January 1, 2015 through December 31, 2017. In particular, the following actuarial assumptions were applied to all periods included in the measurement of the December 31, 2019 actuarial valuation:
Inflation 2.75% Salary increases Non‐safety: 3.75% to 15.25% and Safety: 4.25% to 16.25% Investment rate of return 7.00% Valuation date December 31, 2019 Measurement date December 31, 2019 Actuarial cost method Entry‐Age Actuarial Cost Method
A complete copy of the Actuarial Valuation Summary is available in separately issued financial statements of the plan which can be obtained from CCCERA located at 1200 Concord Avenue, Suite 300, Concord, CA 94520.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of inflation) are developed for each major asset class. This return is combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage, adding expected inflation and subtracting expected investment expenses and a risk margin. The target allocation (approved by the Board) and projected arithmetic real rates of return for each major asset class, after deducting inflation, but before deducting investment expenses, used in the derivation of the long-term expected investment rate of return assumption are summarized in the following table:
Long‐Term Expected Target Arithmetic Real Rate Asset Class Allocation of Return Large Cap. U.S. Equity 5.00% 5.44% Developed International Equity 13.00% 6.54% Emerging Markets Equity 11.00% 8.73% Short‐Term Govt./Credit 23.00% 0.84% U.S. Treasury 3.00% 1.05% Private Equity 8.00% 9.27% Risk Diversifying 7.00% 3.53% Global Infrastructure 3.00% 7.90% Private Credit 12.00% 5.80% REIT 1.00% 6.80% Value Add Real Estate 5.00% 8.80% Opportunistic Real Estate 4.00% 12.00% Risk Parity 5.00% 5.80% Total 100.00%
57 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report Notes to Basic Financial Statements For the year ended June 30, 2020
11. PENSION PLAN, Continued
F. Discount Rate - The discount rate used to measure the total pension liability was 7.00% as of December 31, 2019 and as of December 31, 2018. The projection of cash flows used to determine the discount rate assumed plan member contributions will be made at the current contribution rate and that employer contributions will be made at rates equal to the actuarially determined contribution rates. For this purpose, only employee and employer contributions that are intended to fund benefits for current plan members and their beneficiaries are included. Projected employer contributions that are intended to fund the service costs for future plan members and their beneficiaries, as well as projected contributions from future plan members, are not included. Based on those assumptions, the Pension Plan's Fiduciary Net Position was projected to be available to make all projected future benefit payments for current plan members. Therefore, the long-term expected rate of return on pension plan investments of 7.00% was applied to all periods of projected benefit payments to determine the Total Pension Liability as of December 31, 2019.
G. Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate - The following presents the net pension liability as of December 31, 2019, calculated using the discount rate of 7.00%, as well as what the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.00%) or 1- percentage-point higher (8.00%) than the current rate:
Current Discount 1% Decrease Rate 1% Increase (6.00%) (7.00%) (8.00%) Net pension liability as of December 31, 2019 $ 54,252,828 $ 26,734,009 $ 4,182,046
Pension Plan Fiduciary Net Position - Detailed information about each pension plan's fiduciary net position is available in the separately issued CCCERA financial reports.
Payable to the Pension Plan - At June 30, 2020, there were no significant payables due to the pension plan.
The District’s proportionate share of total pension liability and fiduciary net position of the plan is as follows:
District's Proportionate Share Total Pension Liability $ 205,963,089 Fiduciary Net Position 179,229,080 Net Pension Liability $ 26,734,009
58 Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020 Notes to Basic Financial Statements
12. COMMITMENTS AND CONTINGENCIES
The District is a party to claims and lawsuits arising in the ordinary course of business. The District’s management and legal counsel are of the opinion that the ultimate liability, if any, arising from these claims will not have material adverse impact on the financial position of the District. The District participates in a number of federal and state assisted grant programs. These programs are subject to program compliance audits by the grantors. The amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time although the District expects such amounts, if any, to be immaterial.
13. NEW ACCOUNTING PRONOUNCEMENTS
GASB Statement No. 95 – In May 2020, GASB issued Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance. The objective of this Statement is to provide temporary relief to governments and other stakeholders in light of the COVID-19 pandemic. That objective is accomplished by postponing the effective dates of certain provisions in Statements and Implementation. The requirements of this Statement are effective for reporting periods beginning after June 15, 2018 or later. For the District, the requirements became effective for FY 2019/2020. The dates noted below were modified to include the postponement.
New Accounting Pronouncements – Effective in Future Fiscal Years
GASB Statement No. 84 – In January 2017, GASB issued Statement No. 84, Fiduciary Activities. The objective of this Statement is to improve guidance related to fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. The requirements of this Statement are effective for reporting periods beginning after December 15, 2019, or the FY 2020/2021. The District is evaluating the impact of this Statement on the financial statements.
GASB Statement No. 87 – In June 2017, GASB issued Statement No. 87, Leases. The objective of this Statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This Statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. The Statement is effective for the reporting periods beginning after December 15, 2020, or FY 2021/2022. The District is evaluating the impact of this Statement on the financial statements.
59
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020 Notes to Basic Financial Statements
13. NEW ACCOUNTING PRONOUNCEMENTS, Continued
GASB Statement No. 89 – In June 2018, GASB issued Statement No. 89, Accounting for Interest Cost Incurred Before the End of a Construction Period. The objectives of this Statement is to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and (b) to simplify accounting for certain interest costs. This Statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in the financial statements. The requirements of this Statement are effective for reporting periods beginning after December 15, 2020 or FY 2021/2022. The District is evaluating the impact of this Statement on the financial statements.
GASB Statement No. 90 – In August 2018, GASB issued Statement No. 90, Majority Equity Interest, an amendment of GASB statement No. 14 and No. 61. The objectives of this Statement is to improve how majority equity interest is reported. The Statement specifies that a majority equity interest in a legally separate organization should be reported as an investment using the equity method if a government’s holding of the equity interest meets the definition of an investment and for all other holdings of a majority equity interest in a legally separate organization, a government should report the legally separate organization as a component unit. The requirements of this Statement are effective for reporting periods beginning after December 15, 2019 or FY 2020/2021. The District is evaluating the impact of this Statement on the financial statements.
GASB Statement No. 91 – In May 2019, GASB issued Statement No. 91, Conduit Debt Obligations. The objectives of this Statement is to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with commitments extended by issuers, arrangements associated with conduit debt obligations, and related note disclosures by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangements associated with conduit debt obligations; and improving required note disclosures. The requirements of this Statement are effective for reporting periods beginning after December 15, 2021 or FY 2022/2023. The District is evaluating the impact of this Statement on the financial statements.
GASB Statement No. 92 – In January 2020, GASB issued Statement No. 92, Omnibus 2020. The objectives of this Statement is to establish accounting and financial reporting requirements for specific issues related to leases, intra-entity transfers of assets, postemployment benefits, government acquisitions, risk financing and insurance-related activities of public entity risk pools, fair value measurements, and derivative instruments. The requirements of this Statement are effective for reporting periods beginning after June 15, 2021 or FY 2021/2022, except for the requirement relating to Statement 87 and Implementation Guide 2019-3; reinsurance recoveries, and terminology used to refer to derivative instruments which are effective upon issuance. The District is evaluating the impact of this Statement on the financial statements.
60
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020 Notes to Basic Financial Statements
13. NEW ACCOUNTING PRONOUNCEMENTS, Continued
GASB Statement No. 93 – In May 2020, GASB issued Statement No. 93, Replacement of Interbank Offered Rates. The objectives of this Statement is to address those and other accounting and reporting implications resulting from the replacement of an IBOR by providing exceptions for certain hedging derivative instruments to the hedge accounting termination provisions when an IBOR is replaced and providing clarification to the hedge accounting termination provisions, removing LIBOR as a benchmark interest rate for the qualitative evaluation of the effectiveness of an interest rate swap, identifying a Secured Overnight Financing Rate and the Effective Federal Funds Rate as appropriate benchmark interest rates for the qualitative evaluation of the effectiveness of an interest rate swap and providing an exception to the lease modifications guidance in Statement 87, as amended, for certain lease contracts that are amended solely to replace an IBOR as the rate upon which variable payments depend. The requirements of this Statement are effective for reporting periods beginning after June 15, 2021 or FY 2021/2022, except the removal of LIBOR as a benchmark interest rate which is effective for periods beginning after December 31, 2022 or FY 2023/2024. The District is evaluating the impact of this Statement on the financial statements.
GASB Statement No. 94 – In March 2020, GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The objectives of this Statement improve financial reporting by addressing issues related to public-private and public- public partnership arrangements (PPPs). The requirements of this Statement are effective for reporting periods beginning after June 15, 2022 or FY 2022/2023. The District is evaluating the impact of this Statement on the financial statements.
GASB Statement No. 96 – In May 2020, GASB issued Statement No. 96, Subscription-Based Information Technology Arrangements. The objectives of this Statement is to provide guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. The requirements of this Statement are effective for reporting periods beginning after June 15, 2022 or FY 2022/2023. The District is evaluating the impact of this Statement on the financial statements.
61
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020 Notes to Basic Financial Statements
13. NEW ACCOUNTING PRONOUNCEMENTS, Continued
GASB Statement No. 97 – In June 2020, GASB issued Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans—an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32. The objective of this Statement is to increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans. The requirements of this Statement are effective for reporting periods beginning after June 15, 2021 or FY 2021/2022. The District is evaluating the impact of this Statement on the financial statements.
62
This page left blank intentionally.
63
Moraga-Orinda Fire Protection District Required Supplementary Information – Pension Schedule of Contributions 1) Contra Costa County Employees’ Retirement Association (CCCERA) Last Ten Fiscal Years*
2020 2019 2018 2017 Contractually required contribution (actuarially determined)$ 5,034,354 $ 4,623,330 $ 4,677,312 $ 4,395,376
Contributions in relation to the actuarially determined contributions 5,034,354 4,623,330 4,677,312 4,395,376 Contribution deficiency (excess)$ ‐ $ ‐ $ ‐ $ ‐
Covered payroll$ 9,212,842 $ 8,632,117 $ 8,395,829 $ 7,347,757
Contributions as a percentage of covered payroll 54.6% 53.6% 55.7% 59.8%
Notes to Schedule
1) Covered payroll represents compensation earnable and pensionable compensation.
* Information prior to the implementation of the pension standards is not available.
64
2016 2015 2014*
$ 4,063,149 $ 4,517,403 $ 3,107,945
4,063,149 4,517,403 3,107,945 $ ‐ $ ‐ $ ‐
$ 6,858,003 $ 6,966,539 $ 7,871,587
59.2% 64.8% 39.5%
65
Moraga-Orinda Fire Protection District Required Supplementary Information – Schedule of the District’s Proportionate Share of the Net Pension Liability Contra Costa County Employees’ Retirement Association (CCCERA) Last Ten Fiscal Years*
2020 2019 2018 Proportion of the net pension liability 3.094% 2.410% 2.896%
Proportionate share of the net pension liability$ 26,734,009 $ 34,418,805 $ 23,498,575
Covered payroll$ 8,317,080 $ 8,139,433 $ 7,960,215
Net pension liability as percentage of covered payroll 321.44% 422.86% 295.20%
Plan fiduciary net position as a percentage of the 87.02% 82.47% 87.85% total pension liability
Measurement Date 12/31/2019 12/31/2018 12/31/2017
Notes to Schedule:
1) Covered payroll represents compensation earnable and pensionable compensation.
* Information prior to the implementation of the pension standards is not available.
66
2017 2016 2015 2014* 2.326% 2.608% 2.393% 2.393%
$ 32,569,913 $ 39,299,357 $ 28,612,847 $ 35,211,427
$ 7,347,757 $ 6,858,003 $ 7,350,163 $ 7,353,174
443.26% 573.04% 389.28% 478.86%
82.41% 78.77% 83.79% 80.06%
12/31/2016 12/31/2015 12/31/2014 12/31/2013
67
Moraga-Orinda Fire Protection District Required Supplementary Information - Schedule of the District’s OPEB Contributions Last Ten Fiscal Years*
2019‐20 2018‐19 2017‐18 2016‐17
Actuarially determined contribution$ 1,586,650 $ 1,613,502 $ 1,530,343 $ 1,485,776 Contributions in relation to the actuarially determined contribution (1,586,650) (1,613,502) (1,502,797) (1,371,290) Contribution deficiency (excess) $ ‐ $ ‐ $ 27,546 $ 114,486 Covered payroll$ 9,212,842 $ 8,632,117 $ 6,987,356 $ 7,872,287 Contributions as a percentage of covered‐employee payroll 17.22% 18.69% 21.51% 17.42%
1 GASB 75 requires this information for plans funding with OPEB trusts to be reported in the employer's Required Supplementary Information for 10 years or as many years as are available upon implementation. The plan was not funded with an OPEB trust prior to 6/30/12.
68
2015‐16 2014‐15 2013‐14 2012‐13 2011‐121
$ 1,292,000 $ 1,238,000 $ 1,187,000 $ 2,447,000 $ 2,274,000
(953,224) (969,770) (896,659) (937,777) (898,937) $ 338,776 $ 268,230 $ 290,341 $ 1,509,223 $ 1,375,063 $ 7,288,000 $ 7,208,000 $ 6,981,000 $ 7,171,000 $ 7,274,000
13.08% 13.45% 12.84% 13.08% 12.36%
69
Moraga-Orinda Fire Protection District Required Supplementary Information – Schedule of the District’s Changes in Net OPEB Liability Last Ten Years*
Fiscal Year Ending Fiscal Year Ending Fiscal Year Ending Fiscal Year Ending Total OPEB Liability June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017* Service cost$ 372,506 $ 423,862 $ 459,818 $ 446,425 Interest 999,685 1,076,764 946,716 929,839 Differences between expected and actual experience 14,954 (274,383) 238,065 ‐ Change of assumptions (188,887) (23,351) ‐ ‐ Benefit payments (874,316) (871,208) (821,298) (827,604) Implicit rate subsidy fulfilled (298,745) (334,561) (307,499) (287,686) Net change in total OPEB liability 25,197 (2,877) 515,802 260,974 Total OPEB liability ‐ beginning of year 16,208,975 16,211,852 15,696,050 15,435,076 Total OPEB liability ‐ end of year (a) $ 16,234,172 $ 16,208,975 $ 16,211,852 $ 15,696,050
Plan Fiduciary Net Position Net investment income$ 91,213 $ 73,072 $ 36,771 $ 41,863 Contributions Employer ‐ explicit subsidy 1,433,424 1,278,941 1,195,298 1,083,604 Employer ‐ implicit subsidy 298,745 334,561 307,499 287,686 Benefit payments (874,316) (871,208) (821,298) (827,604) Implicit rate subsidy fulfilled (298,745) (334,561) (307,499) (287,686) Administrative expense (8,986) (4,595) (1,576) (1,367) Net change in plan fiduciary net position 641,335 476,210 409,195 296,496 Plan fiduciary net position ‐ beginning of year 1,358,338 882,128 472,933 176,437 Plan fiduciary net position ‐ end of year (b) 1,999,673 1,358,338 882,128 472,933 District's net OPEB liability ‐ end of year = (a) ‐ (b) $ 14,234,499 $ 14,850,637 $ 15,329,724 $ 15,223,117 Plan fiduciary net position as a percentage of the total OPEB liability 12.32% 8.38% 5.44% 3.01% Covered payroll $ 9,212,842 $ 8,632,117 $ 6,987,356 $ 7,872,287 Measurement Date 6/30/2020 6/30/2019 6/30/2018 6/30/2017
Notes to schedule:
* Information prior to the implementation of the OPEB standards is not available.
70
Moraga-Orinda Fire Protection District Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual – Debt Service Fund For the year ended June 30, 2020
Variance With Amended Original Amended Positive Budget Budget Actual (Negative) REVENUES: Property taxes $ 3,709,744 $ 3,709,744 $ 3,709,744 $ ‐ Use of money and property 500 500 266 (234)
Total revenues 3,710,244 3,710,244 3,710,010 (234)
EXPENDITURES: Debt service: Principal 3,853,811 3,853,811 3,853,811 ‐ Interest 624,347 624,346 624,346 ‐
Total expenditures 4,478,158 4,478,157 4,478,157 ‐
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (767,914) (767,913) (768,147) (234)
OTHER FINANCING SOURCES: Transfers in 1,011,549 1,011,547 1,011,547 ‐ Transfers out ‐ ‐ (607) (607)
Total other financing sources 1,011,549 1,011,547 1,010,940 (607)
Net change in fund balances 243,635 243,634 242,793 (841)
FUND BALANCES: Beginning of year 3,244,815 3,244,815 3,244,815 ‐ End of year$ 3,488,450 $ 3,488,449 $ 3,487,608 $ (841)
71
Moraga-Orinda Fire Protection District Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget to Actual – Capital Projects Fund For the year ended June 30, 2020
Variance With Amended Original Amended Positive Budget Budget Actual (Negative) REVENUES: Fire flow taxes $ ‐ $ 1,087,937 $ 1,087,937 $ ‐ Use of money and property 10,000 25,000 39,181 14,181 Intergovernmental ‐ 75,169 75,169 ‐ Charges for services 40,000 20,000 20,400 400
Total revenues 50,000 1,208,106 1,222,687 14,581
EXPENDITURES: Service and supplies 14,200 232,416 212,205 20,211 Capital outlay 133,000 710,654 678,836 31,818
Total expenditures 147,200 943,070 891,041 52,029
EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (97,200) 265,036 331,646 66,610
OTHER FINANCING SOURCES: Transfers in 73,451 ‐ ‐ ‐ Transfers out ‐ (1,011,549) (1,011,547) 2 Proceeds from sale of assets ‐ 5,199 5,199 ‐ Total other financing sources 73,451 (1,006,350) (1,006,348) 2
Net change in fund balances (23,749) (741,314) (674,702) 66,612
FUND BALANCES: Beginning of year 5,017,632 5,017,632 5,017,632 ‐ End of year$ 4,993,883 $ 4,276,318 $ 4,342,930 $ 66,612
72
Moraga-Orinda Fire Protection District Comprehensive Annual Financial Report For the year ended June 30, 2020
This part of the District's comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements and footnotes says about the District's overall financial health.
Financial Trends These schedules contain trend information to help the reader understand how the District’s financial performance and well‐being have changed over time.
Revenue Capacity These schedules contain information to help the reader assess the District’s most significant revenue source, the property tax.
Debt Capacity These schedules contain information to help the reader assess the affordability of the District’s current levels of outstanding debt and the District’s ability to issue additional debt in the future.
Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the District's financial activities take place.
Operating Information These schedules contain service data to help the reader understand how the information in the District’s financial report relates to the services the District provides and the activities it performs.
Sources
Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year.
73
Moraga-Orinda Fire Protection District Net Position by Component Last Ten Fiscal Years For the year ended June 30, 2020
2011 2012 2013 2014 Governmental activities: Net investment in capital assets$ 8,348,722 $ 9,081,906 $ 9,314,274 $ 9,930,092 Restricted ‐ ‐ 2,037,710 2,206,339 Unrestricted (deficit) 2,575,866 1,330,209 (2,697,070) (2,337,332) Total governmental activities net position $ 10,924,588 $ 10,412,115 $ 8,654,914 $ 9,799,099
* Implemented GASB 68
74
2015* 2016 2017 2018 2019 2020
$ 9,466,042 $ 8,327,292 $ 7,318,954 $ 7,683,689 $ 8,501,486 $ 9,117,374 2,812,780 12,655,893 2,955,444 3,317,901 2,924,711 3,246,610 (56,768,462) (60,767,871) (52,888,825) (47,724,303) (42,911,719) (36,602,553)
$ (44,489,640) $ (39,784,686) $ (42,614,427) $ (36,722,713) $ (31,485,522) $ (24,238,569)
75
Moraga-Orinda Fire Protection District Changes is Net Position Last Ten Fiscal Years For the year ended June 30, 2020 (Accrual basis of accounting)
2011 2012 2013 2014 Expenses: Governmental activities: Fire protection ‐ operations$ 17,199,159 $ 17,298,393 $ 18,285,971 $ 19,149,488 OPEB 1,188,000 1,262,063 1,356,223 273,867 Interest and fiscal charges 1,351,267 1,289,602 1,225,394 1,151,010 Total governmental activities expenses 19,738,426 19,850,058 20,867,588 20,574,365 Total primary government expenses$ 19,738,426 $ 19,850,058 $ 20,867,588 $ 20,574,365 Program revenues: Governmental activities: Charges for services: Fire protection ‐ operations$ 1,395,534 $ 1,242,317 $ 1,455,540 $ 1,037,735 Operating grants and contributions ‐ ‐ ‐ 1,773,086 Total governmental activities program revenues 1,395,534 1,242,317 1,455,540 2,810,821 Total primary government program revenues$ 1,395,534 $ 1,242,317 $ 1,455,540 $ 2,810,821 Net (Expense)/Revenue Governmental activities$ (18,342,892) $ (18,607,741) $ (19,412,048) $ (17,763,544) Total primary government net expense$ (18,342,892) $ (18,607,741) $ (19,412,048) $ (17,763,544)
General Revenues and Other Changes in Net Position: Governmental activities: Taxes: Property taxes$ 16,882,276 $ 16,524,808 $ 16,471,345 $ 17,670,263 Fire flow taxes 1,067,969 1,067,763 1,069,288 1,071,747 Investment earnings 4,463 3,252 784 209 State and federal grants 149,845 280,069 1,239 165,510 Other general revenues 118,019 219,379 112,191 ‐ Gain (loss) on sale of assets ‐ ‐ ‐ ‐ Total governmental activities 18,222,572 18,095,271 17,654,847 18,907,729 Total primary government$ 18,222,572 $ 18,095,271 $ 17,654,847 $ 18,907,729 Changes in Net Position Governmental activities $ (120,320) $ (512,470) $ (1,757,201) $ 1,144,185 Total primary government$ (120,320) $ (512,470) $ (1,757,201) $ 1,144,185
76
2015 2016 2017 2018 2019 2020
$ 18,372,152 $ 18,610,768 $ 19,005,152 $ 21,012,014 $ 22,256,196 $ 28,155,478 ‐ ‐ ‐ ‐ ‐ ‐ 1,041,717 1,079,259 996,870 825,941 716,469 545,240
19,413,869 19,690,027 20,002,022 21,837,955 22,972,665 28,700,718
$ 19,413,869 $ 19,690,027 $ 20,002,022 $ 21,837,955 $ 22,972,665 $ 28,700,718
$ 1,180,935 $ 1,303,760 $ 1,531,589 $ 1,469,376 $ 2,135,887 $ 1,614,881 1,814,670 436,499 106,929 459,284 803,789 4,472,546
2,995,605 1,740,259 1,638,518 1,928,660 2,939,676 6,087,427
$ 2,995,605 $ 1,740,259 $ 1,638,518 $ 1,928,660 $ 2,939,676 $ 6,087,427
$ (16,418,264) $ (17,949,768) $ (18,363,504) $ (19,909,295) $ (20,032,989) $ (22,613,291)
$ (16,418,264) $ (17,949,768) $ (18,363,504) $ (19,909,295) $ (20,032,989) $ (22,613,291)
$ 19,235,847 $ 20,693,314 $ 22,121,300 $ 23,220,123 $ 24,686,257 $ 26,074,303 1,068,288 1,070,214 1,076,738 1,080,597 1,084,245 1,087,937 1,996 10,948 22,103 116,664 261,644 212,424 160,407 158,460 156,429 154,528 151,166 148,796 ‐ 406,279 599,199 1,229,097 966,677 456,975 ‐ 315,507 ‐ ‐ ‐ ‐ 20,466,538 22,654,722 23,975,769 25,801,009 27,149,989 27,980,435 $ 20,466,538 $ 22,654,722 $ 23,975,769 $ 25,801,009 $ 27,149,989 $ 27,980,435
$ 4,048,274 $ 4,704,954 $ 5,612,265 $ 5,891,714 $ 7,117,000 $ 5,367,144 $ 4,048,274 $ 4,704,954 $ 5,612,265 $ 5,891,714 $ 7,117,000 $ 5,367,144
77
Moraga-Orinda Fire Protection District Fund Balances, Governmental Funds Last Ten Fiscal Years For the year ended June 30, 2020
2011 2012 2013 2014 General Fund Nonspendable$ 97,436 $ 101,742 $ 179,419 $ 314,360 Restricted 2,230,328 ‐ ‐ 700 Committed ‐ ‐ ‐ ‐ Assigned ‐ ‐ ‐ ‐ Unassigned (deficit) 1,389,986 981,806 (103,719) 250,906 Total General Fund 3,717,750 1,083,548 75,700 565,966
All Other Governmental Funds Nonspendable$ 30,184 $ ‐ $ ‐ $ ‐ Restricted ‐ 2,377,847 2,037,710 2,205,639 Committed ‐ ‐ 3,607,437 3,445,991 Assigned 2,959,234 3,041,382 ‐ ‐ Total Other Governmental Funds 2,989,418 5,419,229 5,645,147 5,651,630 Total All Governmental Funds $ 6,707,168 $ 6,502,777 $ 5,720,847 $ 6,217,596
78
2015 2016 2017 2018 2019 2020
$ 150,767 $ ‐ $ 81,945 $ 16,443 $ 493,113 $ 258,759 ‐ ‐ 300,000 700,449 1,879,809 3,022,693 ‐ ‐ ‐ 76,594 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,809,814 3,689,075 4,905,518 6,297,533 7,828,854 9,618,061 1,960,581 3,689,075 5,287,463 7,091,019 10,201,776 12,899,513
$ ‐ $ ‐ $ ‐ $ ‐ $ ‐$ ‐ 2,812,780 6,591,527 6,070,031 5,335,311 3,244,815 3,487,608 3,890,011 6,064,366 6,580,029 6,021,716 5,017,632 4,559,236 ‐ ‐ ‐ ‐ 16,864 213,714 6,702,791 12,655,893 12,650,060 11,357,027 8,279,311 8,260,558 $ 8,663,372 $ 16,344,968 $ 17,937,523 $ 18,448,046 $ 18,481,087 $ 21,160,071
79
Moraga-Orinda Fire Protection District Changes in Fund Balances, Governmental Funds Last Ten Fiscal Years For the year ended June 30, 2020 (Modified accrual basis of accounting)
Revenues: 2011 2012 2013 2014 Property taxes$ 16,882,276 $ 16,524,808 $ 16,471,345 $ 17,670,263 Fire flow taxes 1,067,969 1,067,763 1,069,288 1,071,747 Use of money and property 4,463 3,252 784 209 State and federal grants 149,845 280,069 1,239 853,927 Charges for services 1,395,534 1,242,317 1,455,540 226,745 Charges for services ‐ ambulance ‐ ‐ ‐ 810,990 Other revenues 118,019 219,379 112,191 1,026,669 Impact mitigation fees ‐ ‐ ‐ 58,000 Total revenues 19,618,106 19,337,588 19,110,387 21,718,550 Expenditures: Fire protection ‐ operations: Salaries 16,013,010 15,928,710 7,725,838 8,181,676 Overtime ‐ ‐ 2,421,630 1,541,123 Benefits ‐ ‐ 4,001,208 4,649,384 Retiree health insurance ‐ ‐ 937,777 896,659 Services and supplies ‐ ‐ 1,824,534 2,059,857 Capital outlay 1,149,290 1,241,129 493,832 1,279,899 Debt service: Principal 1,179,888 1,055,000 1,230,000 1,425,000 Interest and fiscal charges 1,374,496 1,317,137 1,257,498 1,188,203 Total expenditures 19,716,684 19,541,976 19,892,317 21,221,801 Reconciliation of Governmental Revenues Less Expenditures to Fund Equity: Revenue over (under) expenditures (98,578) (204,388) (781,930) 496,749 Other financing sources: Proceeds of debt issued ‐ ‐ ‐ ‐ Proceeds from sales of assets ‐ ‐ ‐ ‐ Total other financing sources ‐ ‐ ‐ ‐
Net change in fund balances$ (98,578) $ (204,388) $ (781,930) $ 496,749
Debt service as a percentage of noncapital expenditures 13.76% 12.96% 12.82% 13.10%
80
2015 2016 2017 2018 2019 2020 $ 19,235,847 $ 20,693,314 $ 22,121,300 $ 23,220,123 $ 24,686,257 $ 26,074,303 1,068,288 1,070,214 1,076,738 1,080,597 1,084,245 1,087,937 1,996 10,948 22,103 116,664 261,644 212,424 950,669 594,959 263,358 613,812 954,955 4,621,342 273,205 228,372 319,436 348,691 321,059 241,409 907,730 997,388 1,116,153 1,082,685 1,751,628 1,353,072 798,753 406,279 599,199 1,229,097 966,677 456,975 225,655 78,000 96,000 38,000 63,200 20,400 23,462,143 24,079,474 25,614,287 27,729,669 30,089,665 34,067,862
7,250,708 7,517,701 8,065,559 8,551,976 8,898,105 9,567,398 2,048,524 1,832,377 2,196,582 2,741,777 2,829,927 1,643,345 6,442,501 5,924,823 6,369,452 6,864,030 6,937,618 7,945,046 885,770 859,224 827,605 821,299 871,105 874,316 1,810,195 2,091,521 2,165,943 2,561,629 3,044,933 6,207,382 266,114 792,794 3,882,152 1,575,234 3,216,942 678,836
1,630,000 1,936,862 2,383,359 3,234,500 3,531,541 3,853,811 1,108,467 1,091,276 992,998 935,347 787,569 624,346 21,442,279 22,046,578 26,883,650 27,285,792 30,117,740 31,394,480
2,019,864 2,032,896 (1,269,363) 443,877 (28,075) 2,673,382
424,554 4,069,000 2,855,000 ‐ ‐ ‐ 1,358 1,579,700 6,918 66,646 61,116 5,602 425,912 5,648,700 2,861,918 66,646 61,116 5,602
$ 2,445,776 $ 7,681,596 $ 1,592,555 $ 510,523 $ 33,041 $ 2,678,984
12.93% 14.25% 14.68% 16.22% 16.06% 14.58%
81
Moraga-Orinda Fire Protection District Assessed Value and Actual Value of Taxable Properties For the year ended June 30, 2020
Public Secured Utility Unsecured Total 2011$ 7,789,473,983 $ ‐ $ 70,448,664 $ 7,859,922,647 2012 7,651,638,646 202,420 66,910,960 7,718,752,026 2013 7,717,894,690 116,479 70,187,146 7,788,198,315 2014 8,185,959,045 116,479 61,878,545 8,247,954,069 2015 8,856,613,012 ‐ 54,622,692 8,911,235,704 2016 9,513,818,540 ‐ 51,023,341 9,564,841,881 2017 10,092,398,210 ‐ 56,765,474 10,149,163,684 2018 10,647,964,837 ‐ 53,105,276 10,701,070,113 2019 11,280,017,996 ‐ 53,349,835 11,333,367,831 2020 11,977,281,909 ‐ 52,205,681 12,029,487,590
Source: HdL, Coren and Cone
82
This page left blank intentionally.
83
Moraga-Orinda Fire Protection District Direct and Overlapping Property Tax Rates Last Ten Fiscal Years
Overlapping Rates Basic Acalanes Contra Costa EBMUD East Bay Direct Union High BART Comm College District 1 Regional Park Rate School District Bond District Bond District Bond 2011 1.00000 0.03110 0.00310 0.01330 0.00670 0.00840 2012 1.00000 0.03330 0.00410 0.01440 0.00670 0.00710 2013 1.00000 0.03330 0.00430 0.00870 0.00680 0.00510 2014 1.00000 0.03610 0.00750 0.01330 0.00660 0.00780 2015 1.00000 0.03500 0.00450 0.02520 0.00470 0.00850 2016 1.00000 0.03320 0.00260 0.02200 0.00340 0.00670 2017 1.00000 0.03230 0.00800 0.01200 0.00280 0.00320 2018 1.00000 0.03250 0.00840 0.01140 0.00110 0.00210 2019 1.00000 0.03230 0.00700 0.01100 0.00000 0.00210 2020 1.00000 0.03260 0.01200 0.01880 0.00000 0.00940
Source: HdL, Coren and Cone.
Notes: Rate per $100 of assessed value.
In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds.
Overlapping rates are those of local and county governments that apply to property owners within the District. Not all overlapping rates apply to all District property owners.
84
Lafayette Moraga Orinda Orinda West Contra School District School District Union School Roads Costa Unified Total Bond 1995 Bond 1995 District Bond Bond School District Tax Rate 0.03260 0.03110 0.02440 0.00000 0.18690 1.33760 0.02790 0.03120 0.02740 0.00000 0.23220 1.38430 0.02840 0.02790 0.02730 0.00000 0.21570 1.35750 0.02670 0.02640 0.02550 0.00000 0.28180 1.43170 0.02410 0.02430 0.02320 0.01300 0.28030 1.44280 0.02090 0.02290 0.01900 0.01850 0.27810 1.42730 0.04370 0.02240 0.01650 0.01690 0.26040 1.41820 0.04190 0.04830 0.01440 0.02500 0.23970 1.42480 0.04120 0.04480 0.01460 0.03350 0.23900 1.42550 0.04010 0.04520 0.07240 0.03250 0.23790 1.50090
85
Moraga-Orinda Fire Protection District Principal Property Taxpayers Current Year and Ten Years Ago
2019‐20 Assessed % of Property Owner Primary Land Use Valuation Rank Net AV PWRP‐Moraga, LP Commercial Moraga$ 40,173,061 1 33.00% Pine Grove, LLC Commercial Orinda 34,156,322 2 0.28 Orinda Dunhill, LLC Commercial Orinda 33,713,944 3 0.28 OG Property Owner, LLC Vacant Orinda 26,830,614 4 0.22 Russell J Bruzzone, INC Commercial Moraga 23,523,640 5 0.20 Taylor Morrison of California, LLC Vacant Orinda 21,835,456 6 0.18 ASC Moraga, LLC Commercial Moraga 13,246,877 7 0.11 YSMA Residential Orinda 12,495,000 8 0.10 Vanguard Apartments, LLC Residential Orinda 11,978,201 9 0.10 Davidon Homes Vacant Orinda 11,755,672 10 0.10 GLL BVK Properties, LP Commercial Orinda PK I Rheem Valley, LP Commercial Moraga Richard S Wiley Residential Orinda Orinda Country Club Commercial Orinda Oakmont of Moraga, LLC Institutional Moraga Charles H Esserman Trust Residential Orinda George Gage Residential Moraga $ 229,708,787 1.91%
Source: HdL, Coren and Cone.
86
2009‐10 Assessed % of Valuation Rank Total
$ 29,559,858 3 0.38
181,505,097 1 0.02 20,338,826 5 0.26
30,100,092 2 0.38 23,366,351 4 0.30 11,150,510 6 0.14 10,784,584 7 0.14 10,363,283 8 0.13 9,845,763 9 0.13 8,425,466 10 0.11 $ 335,439,830 4.27%
87
Moraga-Orinda Fire Protection District Property Tax Levies and Collections Last Ten Fiscal Years
Collected within the Total Fiscal Year of the Levy Fiscal Tax Percentage Year Levy Amount of Levy 2011$ 16,882,276 $ 16,882,276 100% 2012 16,524,808 16,524,808 100% 2013 16,471,345 16,471,345 100% 2014 17,670,263 17,670,263 100% 2015 19,235,848 19,235,848 100% 2016 20,693,314 20,693,314 100% 2017 22,121,300 22,121,300 100% 2018 23,220,123 23,220,123 100% 2019 24,686,257 24,686,257 100% 2020 26,074,303 26,074,303 100%
Source: Administrative Services Division.
Note: Taxes reported and collected under the Teeter Plan are distributed to the District in the year of the levy. Contra Costa County retains any interest or penalties on uncollected balances.
88
Moraga-Orinda Fire Protection District Ratio of Outstanding Debt by Type Last Test Fiscal Years
Pension Equipment Total Percentage Fiscal Obligation Capital Primary of Personal Per Year Bonds Lease Government Income Capita 2011$ 25,760,000 $ ‐ $ 25,760,000 1.00%$ 762 2012 24,705,000 ‐ 24,705,000 0.96% 726 2013 23,475,000 ‐ 23,475,000 0.90% 687 2014 22,050,000 ‐ 22,050,000 0.83% 640 2015 20,420,000 424,554 20,844,554 0.73% 594 2016 18,565,000 4,411,692 22,976,692 0.77% 652 2017 16,465,000 6,983,333 23,448,333 0.78% 658 2018 14,105,000 6,108,833 20,213,833 0.67% 559 2019 11,465,000 5,217,292 16,682,292 0.54% 458 2020 8,520,000 4,308,481 12,828,481 0.43% 354
Source: Administrative Services Division, State of California, Department of Finance, Employment Development Department.
89
Moraga-Orinda Fire Protection District Direct and Overlapping Debt June 30, 2020
2019‐20 Assessed Valuation $ 12,029,487,590
Gross Bonded Percent Net Bonded Debt Balance Applicable (1) Debt Direct Debt 307400 PENSION OBLIGATION BONDS$ 8,520,000 100.000%$ 8,520,000 307400 EQUIPMENT CAPITAL LEASE 1,174,480 100.000% 1,174,480 307400 FIRE STATION CONSTRUCTION CAPITAL LEASE 3,134,000 100.000% 3,134,000 Total Direct Debt 12,828,480 Overlapping Tax and Assessment Debt 100300 CCC PENSION OBLIGATION BOND 85,690,000 5.571 4,773,587 100300 CCC PFA 1998A LRB 7,825,000 5.571 435,912 100300 CCC PFA 1999A LRB 7,050,000 5.571 392,739 100300 CCC PFA 2002A LRB 4,630,000 5.571 257,926 100300 CCC PFA 2003A LRB 3,845,000 5.571 214,196 100300 CCC PFA 2007A LRB 78,015,000 5.571 4,346,031 100300 CCC PFA 2009A LRB 8,362,201 5.571 465,838 100300 CCC PFA 2010A‐2 LRB 13,130,000 5.571 731,441 100300 CCC PFA 2010A‐3 LRB 20,700,000 5.571 1,153,148 100300 CCC PFA 2010B LRB 7,425,000 5.571 413,629 100300 CCC PFA 2012 LRB 7,155,834 5.571 398,635 100300 CCC PFA 2015 A&B LRB 45,215,000 5.571 2,518,821 100300 CCC PFA 2017 A LRB 55,815,000 5.571 3,109,322 100300 CCC PFA 2017B LRB 82,985,000 5.571 4,622,898 100300 PH REC & PARK BOND 2009 40,075,000 5.571 2,232,483 400800 BART BOND 342,719,362 5.571 19,092,084 402700 EAST BAY REGIONAL PARK BOND 66,651,714 5.571 3,713,009 421800 2014A, 2014B, 2016 GO BONDS 39,665,000 100.000 39,665,000 509100 ACALANES UNION 1997 BOND 51,835,000 31.789 16,477,878 509500 ACALANES U521800N 2008 BOND 112,927,772 31.789 35,898,065 509600 ACANALES UNION 2002 BOND 99,140,000 31.789 31,515,711 529000 LAFAYETTE ELEMENTARY BOND 1995 9,285,000 0.185 17,211 529100 LAFAYETTE ELEMENTARY BOND 2016 67,275,000 0.185 124,702 539100 MORAGA ELEMENTARY BOND 1995 1,985,000 100.000 1,985,000 549000 ORINDA ELEMENTARY BOND 5,198,251 99.828 5,189,294 549108 ORINDA ELEMENTARY BOND 2018E 10,000,000 99.828 9,982,769 549208 ORINDA ELEMENTARY BOND 2018I 10,000,000 99.828 9,982,769 792100 CONTRA COSTA COMMUNITY COLLEGE 2002 315,283,400 5.590 17,623,672 BOND 792200 CONTRA COSTA COMMUNITY COLLEGE 2006 333,576,600 5.590 18,646,223 BOND 792300 CONTRA COSTA COMMUNITY COLLEGE 2014 183,790,000 5.590 10,273,470 BOND Total Overlapping Tax and Assessment Debt 246,253,463 Total Direct and Overlapping Debt $ 259,081,943 (2) Debt To Assessed Valuation Ratios: Combined Direct Debt 0.11% Total Overlapping Tax and Assessment Debt 2.05% Combined Total Debt 2.15% (1) Percentage of overlapping agency's assessed valuation located within the boundaries of the District. (2) Excludes mortgage revenue, tax allocation bonds, interim financing obligations, non‐bonded capital lease obligations, and certificates of participation, unless provided by the city. Source: HdL Coren and Cone, Contra Costa County Assessor and Auditor.
90
This page left blank intentionally.
91
Moraga-Orinda Fire Protection District Legal Bonded Debt Margin Last Ten Fiscal Years (Thousands)
2011 2012 2013 2014 2015
Debt limit $ 292,105,274 $ 286,936,449 $ 289,421,051 $ 306,973,464 $ 332,122,988 Total debt applicable to limit ‐ ‐ ‐ ‐ ‐ Legal debt margin $ 292,105,274 $ 286,936,449 $ 289,421,051 $ 306,973,464 $ 332,122,988 Total net debt applicable to the limit as a percentage of debt limit 0% 0% 0% 0% 0%
Legal Debt Margin Calculation for Fiscal Year 2020
Assessed value ‐ secured $ 11,977,281,909 Debt limit (3.75% of assessed value) (a) 449,148,072 Debt applicable to limit: None ‐ Legal debt margin $ 449,148,072
(a) California Health and Safety Code, Section 13937 sets the debt limit at 10%. The Code section was enacted prior to the change in basing assessed value to full market value when it was previously 25% of market value. Thus, the limit shown as 3.75% is one‐fourth the limit to account for the adjustment of showing assessed valuation at full cash value.
Source: HdL, Coren and Cone.
92
2016 2017 2018 2019 2020
$ 356,768,195 $ 378,464,933 $ 399,298,681 $ 423,000,675 $ 449,148,072 ‐ ‐ ‐ ‐ ‐ $ 356,768,195 $ 378,464,933 $ 399,298,681 $ 423,000,675 $ 449,148,072
0% 0% 0% 0% 0%
93
Moraga-Orinda Fire Protection District Demographic and Economic Statistics Last Ten Calendar Years
Town of City of Per Capita Personal Calendar Moraga Orinda Total Personal Income Unemployment Year Population Population Population Income (Thousands) Rate 2010 16,332 17,866 34,198$ 82,339 $ 2,815,829 4.3% 2011 16,076 17,712 33,788 76,163 2,573,395 4.0% 2012 16,168 17,839 34,007 75,432 2,565,216 2.6% 2013 16,238 17,925 34,163 76,023 2,597,174 2.5% 2014 16,348 18,089 34,437 77,509 2,669,177 2.4% 2015 16,466 18,612 35,078 81,141 2,846,264 2.5% 2016 16,513 18,749 35,262 84,985 2,996,741 2.9% 2017 16,676 18,935 35,611 87,033 3,099,332 2.3% 2018 16,991 19,199 36,190 94,377 3,414,056 1.9% 2019 16,939 19,475 36,414 99,090 3,608,263 1.9% 2020 16,946 19,009 35,955 108,050 3,884,938 5.6%
Source: State of California Department of Finance, Employment Development Department. Table above is the most recent available
94
Moraga-Orinda Fire Protection District Emergency Response Detail Analysis Fiscal Year 2019 - 2020
Percent of Number of Total Category Incidents Responses Fire 102 2.9% Rescue & Emergency Medical Call 2,185 62.4% Hazardous Condition 134 3.8% Good Intent Call 52 1.5% Special Service Call 316 9.0% False Call 715 20.4%
Total 3,504 100.0%
Fire
Rescue & Emergency Medical Call Hazardous Condition
Good Intent Call
Special Service Call
False Call
95
Moraga-Orinda Fire Protection District Total Emergency Responses Last Ten Fiscal Years
4,000
3,500
3,000
2,500
2,000
1,500
1,000
500
0 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Number of Fiscal Emergency Year Responses 2011 2,735 2012 2,838 2013 3,121 2014 2,976 2015 3,189 2016 3,341 2017 3,296 2018 3,672 2019 3,624 2020 3,504
96
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Board of Directors Moraga‐Orinda Fire Protection District Moraga, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Moraga‐Orinda Fire Protection District (District) as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the District's basic financial statements, and have issued our report thereon dated November 8, 2020.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the District’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
97
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statement amount. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
San Mateo, California November 8, 2020
98 November 8, 2020
Governing Board Moraga‐Orinda Fire Protection District Moraga, California We have audited the financial statements of the governmental activities and each major fund of the Moraga‐ Orinda Fire Protection District (District), for the year ended June 30, 2020 and have issued our report thereon dated November 8, 2020. Professional standards require that we advise you of the following matters relating to our audit. Our Responsibility in Relation to the Financial Statement Audit under Generally Accepted Auditing Standards and Government Auditing Standards
As communicated in our letter dated May 29, 2020 our responsibility, as described by professional standards, is to form and express an opinion about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of its respective responsibilities.
Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the District solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.
We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.
We have provided our comments regarding internal controls during our audit in our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards dated November 8, 2020.
Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to you.
1 What inspires you, inspires us. | eidebailly.com 260 Sheridan Ave., Ste. 440 | Palo Alto, CA 94306-2011 | T 650.462.0400 | F 650.462.0500 | EOE 8.5B Compliance with All Ethics Requirements Regarding Independence
The engagement team, others in our firm, as appropriate, our firm, and other firms utilized in the engagement, if applicable, have complied with all relevant ethical requirements regarding independence.
Qualitative Aspects of the Entity’s Significant Accounting Practices
Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the District is included in Note 1 to the financial statements. There have been no initial selection of accounting policies and no changes in significant accounting policies or their application during fiscal year. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.
Significant Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments.
The most sensitive accounting estimates affecting the financial statements are related to the District’s net pension liabilities and related deferred inflows of resources, deferred outflows of resources and net other postemployment benefits liability and related deferred inflows of resources and deferred outflows of resources.
Management’s estimate of the net pension liabilities and net other postemployment benefits liability and related deferrals are based on actuarial valuations performed by management specialists. We evaluated the key factors and assumptions used to develop these liabilities and determined that they were reasonable in relation to the basic financial statements taken as a whole.
Financial Statement Disclosures
Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the District’s financial statements relate to:
The District’s disclosure of the net pension liabilities and net OPEB liability and related deferred inflows of resources and deferred outflows of resources required by the District’s reporting of the related information, are particularly sensitive. As disclosed in the notes, a 1% increase or decrease in the rates has a material effect on the District’s net pension and OPEB liabilities.
Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of the audit.
2 8.5B Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole. There were no corrected or uncorrected misstatements detected.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the financial statements or the auditor’s report. No such disagreements arose during the course of the audit.Representations Requested from Management.
Representations Requested from Management
We have requested certain written representations from management which are included in the management representation letter dated November 8, 2020.
Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.
Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the District, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, operating conditions affecting the entity, and operating plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the District’s auditors.
This report is intended solely for the information and use of the governing board and management of the District and is not intended to be, and should not be, used by anyone other than these specified parties.
San Mateo, California
8.5B MORAGA-ORINDA FIRE PROTECTION DISTRICT
Independent Accountant’s Report on Applying Agreed-Upon Procedures for Appropriations Limit Calculation
For the Year Ended June 30, 2020
8.5C INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING AGREED-UPON PROCEDURES RELATED TO THE ARTICLE XIII-B APPROPRIATIONS LIMIT CALCULATION
Governing Board Moraga-Orinda Fire Protection District Moraga, California
We have performed the procedures enumerated below to the Appropriations Limit calculation of the Moraga-Orinda Fire District (District) for the year ended June 30, 2020. These procedures, which were agreed to by the District, were performed solely to assist the District in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution. The District’s management is responsible for the Appropriations Limit calculation. This agreed upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants.
The sufficiency of the procedures is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.
The procedures performed and our findings are as follows:
1. We obtained completed worksheets and compared the 2019-2020 limit and annual adjustment factors included in those worksheets to the limit and annual adjustment factors that were adopted by Resolution of the Board of Directors. We also compared the population and inflation options included in the aforementioned worksheets to those that were selected by a recorded vote of Board of Directors.
Findings: No exceptions were noted as a result of our procedures.
2. We added last year’s limit to the total adjustments and compared the resulting amount to this year’s limit. See the accompanying Gann Appropriations Limit Schedule.
Findings: No exceptions were noted as a result of our procedures.
3. We compared the current year information presented in the accompanying Gann Appropriations Limit Schedule to the worksheet described in No. 1 above.
Findings: No exceptions were noted as result of our procedures.
1
What inspires you, inspires us. | eidebailly.com 1900 S. Norfolk St., Ste. 225 | San Mateo, CA 94403-1166 | T 650.462.0400 | F 650.645.7393 | EOE 8.5C MORAGA-ORINDA FIRE PROTECTION DISTRICT Gann Appropriations Limit Schedule For the year ended June 30, 2020
4. We compared the prior year appropriations limit, presented in the accompanying Gann Appropriations Limit Schedule, to the prior year appropriations limit adopted by the District for the prior year.
Finding: No exceptions were noted as a result of our procedures.
We were not engaged to, and did not perform an examination, the objective of which would be the expression of an opinion on the Appropriations Limit worksheet. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. No procedures have been performed with respect to the determination of the appropriation limit for the base year, as defined by Article XIII-B of the California Constitution.
This report is intended solely for the use of the management of the District and is not intended to be and should not be used by anyone other than these specified parties.
DRAFT Palo Alto, California November 8, 2020
2 8.5C MORAGA-ORINDA FIRE PROTECTION DISTRICT Gann Appropriations Limit Schedule For the year ended June 30, 2020
Amount Source A. Appropriations limit for the year ended June 30, 2019 $ 29,294,501 Prior year schedule
B. Calculation Factors: 1. Population change % 1.007 State Department of Finance 2. Per capita personal income change % 1.0385 State Department of Finance 3. Total adjustment factor 1.0458 B1*B2
C. Annual adjustment increase 1,340,795 (B3-1.0)*A1
D. Other adjustments NA
E. Total adjustments 1,340,795 (C+D)
F. Appropriations limit for the year ended June 30, 2020 $ 30,635,296 (A+E)
3 8.5C Moraga-Orinda Fire District
Community Warning System Presentation
Contra Costa County Community Warning System Overview, presented by Heather Tieman, Community Warning System Manager and Lorena Herrera Senior Emergency Planning Coordinator
Agenda Item 8.6 has been moved to the January 2021 Board Meeting due to CWS Staff Availability.
8.6 Moraga-Orinda Fire District
TO: Board of Directors
FROM: Gloriann Sasser, Administrative Services Director
DATE: December 16, 2020
SUBJECT: Item 8.7 – Ambulance Billing – Outsource or Process by District Staff
BACKGROUND
At the November 18, 2020 board meeting, the Board directed staff to place on a future agenda the topic of having ambulance billing processed by District staff to reduce the cost of contracting the service.
AMBULANCE BILLING SERVICES
Since 2001, the District has contracted with Wittman Enterprises to perform ambulance billing services. Wittman is responsible for the following:
• Appropriately safeguard protected health information that is created, received, maintained or transmitted on behalf of the District in compliance with HIPAA. • Prepare all invoices and follow-up mailings, request insurance information • Initial invoicing occurs within three days of receipt of transport ticket • Mail statement at 30 days • For Medicare and Medi-Cal: o Prepare all invoices and electronically submit o Bill all secondary and coinsurance companies • Electronically bill private insurance, supplemental insurance, secondary insurance and/or worker’s compensation. • Contact by telephone patients with claims aging over 45 days, continue follow-up until account is written-off or sent to the District’s outside collections agency. • Manage accounts that have requested to make installment billings • Receive direct payment on behalf of the District. Process bank deposits three times per week into the District’s bank account. • Complete month-end close procedures and submit the following monthly reports to the District: o Ticket survey o Sales journal o Cash receipts journal o Receivables aging o Accounts receivable analysis • Compile, complete, submit, and follow up on all Medicare Revalidation requirements • Receive and process attorney requests and account copy requests on behalf of the District. • Monitor Medicare issues and report any changes that may affect the District 8.7
COST OF OUSOURCED AMBULANCE BILLING SERVICES
The District pays Wittman Enterprises 5.3% of monthly net collections. The cost has been as follows: Number Fiscal Paid to of EMS Year Wittman Incidents FY2021 $60,000 * 1,778 ** FY2020 $84,160 3,504 FY2019 $69,727 2,309 FY2018 $62,960 2,308 FY2017 $52,098 2,017
* Projected: actual July 2020 through October 2020 $20,242
** Projected: actual July 2020 through November 2020 741
ESTIMATED COST OF ADDITIONAL STAFF POSITION
The processing and collections on 2,000 to 3,000 EMS incidents per year would require a new full-time position of EMS Billing Analyst (Attachment A – sample job description.) The estimated cost is as follows:
Annual salary ($7,746/month) $92,952 Health insurance 24,360 Retirement 20,495 Payroll taxes 1,348 Total annual salary and benefits 139,155 Billing software subscription 5,000 Training and certifications 2,000 Postage and office supplies 1,000 Projected annual cost staff position $147,155
OTHER CONSIDERATIONS
Outsourcing ambulance billing services provides flexibility to the District. The cost fluctuates with the number of EMS incidents.
The Administration office is at capacity. There is no available workspace for an additional employee.
RECOMMENDATION
1) Discuss; 2) Deliberate; 3) Provide direction to staff
ATTACHMENTS
Attachment A – EMS Billing Analyst Sample Job Description
8.7
EMS Billing Analyst
Supervisor: Battalion Chief, Director of EMS
Typical Tasks:
• To assist the public answering routine inquiries in person or by telephone in a courteous and tactful manner. • Prepare reports, memos, flyers, and correspondence using a computer. Assure conformance with established formats. Exercise editing responsibility for correct spelling, punctuation, and language. • Index, code and cross-reference records or files according to established procedures. File materials in a timely and logical order. Pull file material as needed. Post data in an accurate fashion, keep records, and prepare routine reports, and memos in accordance with District forms and procedures. • Sort and arrange documents or correspondence in alphabetical or numerical order • Processes repetitive documents in accordance with established procedures including checking for accuracy and completion of specific entries. • Support District operations and continuity of business during emergencies or activation of the Emergency Operations Center (EOC), or as ordered by the Fire Chief. • Process ambulance patient care reports into the billing system • Handle incoming and outgoing mail related to EMS billing • Maintain EMS billing supplies and inventory • Assist the Director of EMS with monthly reporting, layout, text and editing • Prepare EMS billing claims and statements for mailing • Post payments received into EMS billing system • Enter refund information into EMS billing system; process requests for Accounting • Assist Custodian of Records with patient care report and billing statement records requests • Knowledge and understanding of HIPAA rules and requirements. • Coordinate database setup with new billing clients, including Medicare • Conduct regular audits of billing systems and services provided, checking for accuracy of work performed. • Interface with clients on a regular basis, including handling annual rate analyses • Process JPAs for all EMS billing clients. • Other duties as assigned.
Knowledge:
• Basic knowledge of English in written and spoken form, and arithmetic • Office procedures, practices and equipment • Knowledge of EMS billing systems and procedures • Understand and practice the principle of the NFD Way • Skills in Microsoft Word, Excel and Outlook required • Familiarity with Emergency Reporting, Tritech, ESO Suite, NOMIS, ZOLL/RescueNet, and Telestaff programs, highly desirable. • Bilingual in written and spoken form, desirable
8.7A Abilities:
• Maintain records and prepare reports from such records • Understand and follow brief oral and written instruction • Convey information to the general public • Organize work effectively • Manage and supervise District employees performing EMS billing
Skills:
• Use computers in a Windows format • Data entry • Word processing • Excel spreadsheets • Database software • Typical office equipment (fax, copier, telephone, printer, shredder, calculator, label maker, postage meter) • Gain and maintain competency on new computer software programs
Minimum Requirements:
• Valid California Driver's License • High School Diploma or equivalent • Five years’ experience as an EMS billing lead • CAC Certification – must maintain continuing education and currency
Additional Desirable Qualifications:
• HIPAA Compliance Officer • Medicare Compliance Officer
8.7A Moraga-Orinda Fire District
TO: Board of Directors
FROM: Dave Winnacker, Fire Chief
DATE: December 16, 2020
SUBJECT: Item 8.8 – DRAFT Community Wildfire Protection Plan (CWPP)
BACKGROUND
The Healthy Forest Restoration Act was approved in 2003 by President George W Bush; in the act, the Government recommends that communities develop a Community Wildfire Protection Plan. A Community Wildfire Protection Plan (CWPP) is a documented plan for protecting your community from wildfire. The plan identifies local wildfire hazards and risks in and around the community, defines what needs to be done to fix them, and proposes an action plan to implement any changes. Each CWPP is made up of two main parts: a report and a map.
• The report includes details about the community itself, a goal for the plan, a summary of any existing wildfire hazards and risks, a plan to address the risks.
• The map covers details such as land ownership, pinpoints hazards like fuel types, and defines treatment areas.
A CWPP helps communities develop a shared understanding of wildfire and wildfire management. Knowledge built on local ecological issues, including the role of fire in the area's ecology, and identify specific, local wildfire preparedness challenges.
Having a CWPP also qualifies your community for priority funding for hazardous fuels reduction projects carried out under the Healthy Forests Initiative.
WAY AHEAD
Implementation of a successful wildfire risk reduction plan required community and stakeholder input. As such, the DRAFT provided tonight is intended to the set the stage for a series of workshops and public meetings to be held after the holidays. At these meetings, MOFD will present detailed recommendations, based on the best available science, to prioritize those projects which will return the highest possible reductions in wildfire risk at the lowest cost with the least environmental impact.
Staff recommends the following:
Moraga Community Meeting January 7th at 6:00PM via Zoom
Orinda Community Meeting January 21st at 6:00PM via Zoom
Canyon and Bollinger Community Meeting January 28th at 6:00PM via Zoom 8.8
Following these meetings, staff proposes holding a public workshop in conjunction with the MOFD regular board meeting in February 17th and bringing the proposed CWPP to the MOFD board for adoption at the regular board meeting in March.
RECOMMENDATION
1) No action required; Information purposes only.
ATTACHMENTS
Attachment A – DRAFT Community Wildfire Protection Plan (CWPP)
8.8
Moraga–Orinda Wildfire Action Plan An Appendix to the Contra Costa Countywide Community Wildfire Protection Plan (CWPP) Contra Costa County
8.8A
Table of Contents
Executive Summary Introduction Scope and Purpose
Section 1: Moraga Orinda Fire District - Information 1.1 District Overview 1.2 Area Overview Section 2: Wildfire Hazard and Risk in the Wildland Urban Interface 2.1 Wildfire Environment 2.2 Wildland Urban Interface Risk & Hazard Assessments 2.2.1 Potential for Wildfire to Occur 2.2.2 What to Protect - Values at Risk within the WUI 2.2.3 Protection Capabilities Section 3: Strategies for Reducing Risk within the WUI 3.1 Collaborative Partners 3.2 Ignitions Source Reduction 3.3 Fire Weather Mitigation Measures 3.4 Community Hazard Reduction 3.5 Defensible Space Programs 3.6 Improve Structure Survivability 3.7 Fuel Management on Public and Large Scale Private Lands 3.8 Protecting Homes, Businesses, other Facilities & Essential Infrastructure at Risk 3.9 Local Preparedness and Firefighting Capability Section 4: Action Plan Priorities 4.1 Recommended Priorities of the MOFD Section 5: Moraga Orinda Fire District - Action Plan 5.1 Community Preparedness 5.1.1 Community Warning System 5.1.2 Community Emergency Response Team 5.1.3 Emergency Preparedness Program 5.1.4 Contra Costa County Office of Emergency Services 5.1.5 Diablo Fire Safe Council 5.1.6 Contra Costa County Awareness and Emergency Response 5.1.7 Red Cross 5.2 Miscellaneous Programs Fire District Preparedness 5.2.1 California Fire Code – Ordinance NO. 20-01 5.2.2 Red Flag Warning Plan 5.2.3 Mobile Data Computer/Automation Vehicle Locator Program 5.2.4 Public Education
5.3 RECOMMENDATION – Community/District Preparedness 5.4 Enhanced Fire Suppression Capabilities 8.8A 5.4.1 Automatic- and Mutual-aid partnership 5.4.2 Water Supply 5.5 RECOMMENDATION – Fire Suppression Capabilities 5.6 Protecting Values 5.6.1 Reducing Structure Ignitability 5.6.2 Adoption of Fire Code Chapter 7A Standards 5.6.3 Fuel Hazard Reduction 5.6.4 Development Standards 5.6.5 Natural and Cultural Resources 5.6.6 Improving Structure Survivability within the WUI 5.6.7 Retrofitting an Existing Structure for Survivability 5.7 RECOMMENDATION – Protecting Values 5.8 Fuels Mitigation Strategies 5.8.1 Existing Fuel Treatment Activities 5.8.2 Private Ownership Lands 5.8.3 Prioritization of Fuels 5.8.4 Fuel Treatment Levels and Treatment Types 5.8.5 Fuel Treatment Prescription 5.8.6 Fuel Treatment and Firefighter Safety 5.8.7 Fuel Treatment Tactics 5.8.8 Fuel Treatment Implementation Timing – Seasonality 5.8.9 Environmental Review and Permitting 5.9 RECOMMENDATION – Fuels Mitigation 5.9.1 Geographically Based Projects Section 6: Sustaining the Plan 6.1 Updates of the Wildfire Action Plan 6.2 Monitoring, Evaluating and Adapting Strategies 6.2.1 Evaluating Information, Education and Collaborative Planning 6.2.2 Evaluating Suppression Capability and Emergency Preparedness 6.2.3 Evaluating Fuel Reduction 6.2.4 Evaluating Reducing Structure Ignitability 6.3 Fiscal Resource and Constraints 6.4 Grant and Stewardship Opportunities Section 7: Signature Page
8.8A
Executive Summary
The Moraga–Orinda Fire District (MOFD) Community Wildfire Protection Plan provides an analysis of wildfire hazards and risk in the wildland-urban interface (WUI) of the City of Orinda, Town of Moraga, and the unincorporated community of Canyon in Contra Costa County, California. The Plan is an appendix to the Contra Costa Countywide Community Wildfire Protection Plan (CWPP) and follows the standards for CWPPs established by the federal Healthy Forest Restoration Act, including: 1. Identifying and prioritizing fuel reduction opportunities across the county See Section 2: Fire Hazard and Risk in the Wildland Urban Interface and Section 5.9: Prioritizing Fuel Reduction Vegetation Management Treatments 2. Addressing structural ignitability See Section 5.7: Prioritized Treatment of Structural Ignitability Based on the analysis, recommendations have been identified to reduce the threat of wildfire. The Plan enhances the collaboration between local agreements and existing plans for wildfire protection for a coordinated effort in determining appropriate fire management actions. The Contra Costa Countywide CWPP is the result of an area-wide planning effort. The Moraga– Orinda Fire District Community Wildfire Protection Plan looks at similar issues but allows for a more detailed evaluation and customized recommendations for MOFD communities. The first countywide CWPP in 2009 began with a compilation of existing documents, analysis of fire behavior potential (based on fuels, topography, and historical weather conditions), and collaboration with homeowners, representatives of special interest groups, and agency officials. In 2014 - 2015 an Updated Plan was revised through a similar area-wide planning effort that reviewed the plan, updated relevant sections, and refined priority actions. The goal of the plan is to reduce wildfire risks through increased education, hazardous fuel reduction, progressive fire code adoption, and increased inspection and enforcement of defensible space regulations to reduce structure ignitability and other recommendations to assist emergency preparedness and fire suppression efforts. Most importantly, it facilitates a coordinated effort between the various stakeholders. Recommendations The Moraga-Orinda Fire District Community Wildfire Protection Plan recommendations are organized into four categories of mitigation related to: ● Community Education/District Emergency Preparedness ● Fire Code Adoption, Defensible space Inspections (Improving Structure Survivability) ● Fuel Mitigation/Treatments around Homes and on Public Lands
Lines of Efforts Priority Lines of Effort overviews are provided for priority activities. 1. External fuels mitigation projects 2. Internal fuels mitigation projects 3. Wildfire preplanning 4. Evacuation planning 5. Building code updates 6. Community outreach and education 7. Early detection and notification systems
8.8A Executive Summary (Cont.)
These summaries identify implementation steps, the lead agency, partners, timeframes, and funding needs. A list is included of geographically-based, priority fuel reduction projects, and prevention strategies.
The Moraga-Orinda Fire District Community Wildfire Protection Plan is a multi-year guiding document that will facilitate the implementation of present and future mitigation efforts. It is important to note that the CWPP is a working document and will need to be updated annually and after major “events” such as wildfire, flood, insect infestation, tree mortality, and significant new home development, as well as the regional update of the Local Hazard Mitigation Plan or General Plan Safety Elements.
[MH1]
8.8A
Introduction
Wildfire records for the Eastbay Hills document an active, damaging, and costly wildfire history. There is little question that the area’s unique ecology – particularly the topography, climate, and vegetation – provides the setting for catastrophic wildfire. While large-scale wildfires do not occur every year, wildfire incidents driven by extreme weather conditions have repeatedly been difficult to contain. Residential development in the wildland urban interface (WUI), along with the introduction and proliferation of exotic species, exacerbates this problem by putting more people, property, critical infrastructure, and natural resources in harm’s way. In order to reduce the risk of loss of life and property due to wildfire, MOFD and project partners have worked with residents, representatives of local agencies and community organizations to develop this focused Appendix to the Contra Costa County Community Wildfire Protection Plan.
Although the format of this plan is guided by the Healthy Forest Restoration Act (HFRA), the principles behind it are not new. The National and State Fire Plans, the Federal Emergency Management Agency Disaster Mitigation Act of 2000, and the Contra Costa Community Wildfire Protection Plan all mandate community-based planning efforts, coordination, project identification, prioritization, funding review, and multi-agency cooperation.
8.8A Scope and Purpose SCOPE The scope of this Community Wildfire Protection Plan focuses on the City of Orinda, Town of Moraga, and the unincorporated community of Canyon in Central Contra Costa County. The plan does the following:
1. Describes the fire environment of the area. 2. Identifies values at risk as defined by the stakeholders. 3. Provides maps that show Very High Fire Hazard, High Fire Hazard Zones, and Wildland Urban Interface Fire Areas, as defined by state and local authorities. 4. Establishes the rationale for prioritization of fuel management projects and treatment methods, as well as outlines principles for selection of projects when funding is available. 5. Describes measures communities and homeowners can take to reduce the ignitability of structures. 6. Identifies sources for Best Management Practices for fuel reduction treatments included in the plan.
PURPOSE The purpose of the Moraga-Orinda Community Wildfire Protection Plan is to protect human life and reduce the loss of property, critical infrastructure, and natural resources due to wildfire. The document builds on the Countywide CWPP and is intended to help agencies, communities, and local homeowners define, plan, and prioritize types of actions that will limit the damage associated with the inevitable wildfire event. This plan can be used to reduce the risk of conflagration by the following actions:
1. Increased collaborative planning and cooperative actions that will build useful relationships between communities and agencies. 2. Reduction of hazardous fuels in the WUI. 3. Creation and maintenance of defensible space for structures and properties. 4. Reduction of structural ignitability hazards. 5. Planning of evacuation protocols and drills.
The stakeholders in this effort believe that the work outlined above requires a collaborative approach that combines the following elements:
• Development and implementation of strategic, cost-effective, sustainable, and environmentally sensitive hazardous fuel management plans; • Educational programs that explain fire risk promote voluntary citizen involvement and emphasize long-term strategies for creating and maintaining fire resilient communities. • Application of resources to areas and projects where efficacy is most probable. To that end, regular reviews are central to maintaining the ideas and priorities of the Community Wildfire Protection Plan in the future. The dynamic nature of the plan will reflect changes in practices, technology, and information available to prevent and minimize loss.
8.8A
Moraga-Orinda Fire District Information Section One
1.1 District Overview The Moraga-Orinda Fire Protection District (MOFD) predecessor districts were county- dependent districts.
The Orinda Fire Protection District was formed in 1933 and was served by volunteers until 1940. It grew from one fire station with one piece of equipment staffed by volunteers to three fire stations by the 1940s. A five-person Board of Fire Commissioners was appointed to administer the affairs of the Fire District. The geographical area was described as the following: “…it encompassed the area from Tilden Park on the north to Del Rey School on the south and from the county line on the west to a point close to the Russel Tree Farm on the east…”
Services provided in the 1960s were firefighting, fire prevention, and fire education. The staffing for each station was a 2-person crew; each was trained in advanced first aid.
Total personnel on-duty was 6 firefighters. In the 1960s, the Orinda Fire Protection District needed to relocate its outdated fire station on Avenida De Orinda because it was often flooded during heavy rainstorms. In 1968, Orinda voters approved a $400,000 bond issue, and the current 14,000 square foot fire station in the Orinda Village (Station-45) was commissioned in 1969.
Moraga was served by a volunteer unit of the Eastern Contra Costa County FPD from 1946 until 1968 when the Moraga Fire Protection District was formed. In 1970, Moraga voters rejected a proposal to annex to the Contra Costa County Fire District. The Moraga-Orinda Fire Protection District was formed on July 1, 1997, as a fully integrated, independent special district. It was formed through the consolidation of the Moraga Fire Protection District and the Orinda Fire Protection District, to provide more efficient fire protection and emergency medical services to the communities of Moraga and Orinda and the surrounding unincorporated areas, including the communities of Canyon and Bollinger Canyon. Today, the District is located nine (9) miles east of San Francisco in southwest Contra Costa County, CA. It is bordered by the Cities of Berkeley and Oakland to the west, the City of Lafayette to the east, and large open spaces, reservoirs, and regional parks to the
8.8A
north and south. The District is a fully- paid, “all-risk” fire service agency with 64 regular employees, 6 temporary employees, and 20 volunteers, including the Board of Directors. It encompasses 42 square miles, protecting approximately 38,500 residents in a combination of urban city centers; consisting of a combination of metropolitan, urban, suburban, and rural residential housing-density areas; a major college campus; and a mix of large regional parks, open spaces, reservoirs, and recreation areas. The district responded to 3,341 incidents in 2015 from five (5) fire stations, which house five engine companies, one (cross-staffed) truck company, four ambulances (3 cross-staffed), and one Battalion Chief. The District protects significant critical infrastructure and several target hazards and high- risk parcels, including Saint Mary’s College of California, several senior assisted living facilities, four reservoirs, a major power grid, two large natural gas transmission lines, a major 8-10 lane freeway, six transportation tunnels (four vehicles and two trains), and thousands of high-value single-family homes. There are approximately 14,091 parcels within the District. The District has identified specific target hazard areas and occupancies within the Fire District boundaries. These areas and occupancies were selected based on the potential fire hazard level, risk potential, and the number of occupants that may require assistance during an emergency. The far north end of the Fire District contains a large recreational area that includes boating access to a major reservoir. Other target hazards include the Orinda Senior Village Apartments (Orinda), the Monteverde Senior Apartments (Orinda), the Orinda Convalescent Hospital (Orinda), Moraga Royal Assisted Living (Moraga), Aegis Assisted Living (Moraga), and the Rheem Convalescent Hospital (Moraga). Large areas to the north of Highway-24 are part of the Very High Fire Hazard Severity Zone (VHFHSZ). Note: The term “wildland-urban intermix” refers to a specific type of wildland-urban interface in which the homes or other structures are intermixed with wildland fuels, as opposed to a distinct area of wildland fuel adjacent to a developed area (wildland interface or “WUI).
Climate, Topography and Vegetation
8.8A
The District lies in a Mediterranean Climate Zone characterized by hot, dry summers and wet winters, which make it prone to fires, frequently caused by either human activity or lightning. During the summer months, morning fog is common, which typically dissipates by late morning or early afternoon. Afternoon winds are common when the marine layer lifts. Most of the annual rainfall occurs during the winter; snow is very rare. Annually, the District averages 26 days of 90 °F or higher temperatures, 40 nights of 32 °F or lower, and 59 days with measurable precipitation. Due to a prolonged drought (2013 to present), portions of the District remain vulnerable to a large vegetation fire because larger fuels, such as trees, remain dry and stressed.
Mediterranean Climate Zones
Topographical features also have a significant influence on fire spread. Valleys, drainages, chutes, saddles, and ridgetops all influence the rate of fire spread and are heavily affected by a fire originating below. Generally, fire naturally spreads upslope four (4) times faster than it does downslope (under equal conditions of fuel and wind).
Topography also has a considerable effect on wildland fire behavior and on the ability of firefighters to take action to contain and extinguish a fire. A fire starting in the bottom of a canyon or drainage may expand quickly to the ridgetop before first-arriving firefighters arrive. Rough topography greatly limits road construction, road standards, and accessibility by ground equipment. The steep hills surrounding the District present a significant challenge for fire suppression forces.
The District is located in a “Chaparral Biome”. In its natural state, chaparral is characterized by infrequent fires, with intervals ranging between 10–15 years to over a hundred years. Mature chaparral (stands that have been allowed greater intervals between fires) is characterized by nearly impenetrable, dense thickets. These plants are highly flammable. They grow as woody shrubs with hard and small leaves, are non-leaf- dropping (non-deciduous), and are drought-tolerant. After the first seasonal rains following a fire, the landscape is dominated by soft-leaved, non-woody annual plants, known as fire followers, which die back with the summer dry period.
The California Interior Chaparral and Woodlands Eco-Region covers 24,900 square miles in an elliptical ring around the California Central Valley. It occurs on hills and mountains ranging from 300 to 3,000- feet in elevation. It is part of the Mediterranean forests, woodlands and scrub biome. Many of the plants are pyrophytes, or “fire-loving”, adapted
8.8A
(or even depending on) fire for reproduction, recycling of nutrients, and the removal of dead or senescent vegetation. Many plant and animal species in this ecoregion are adapted to periodic fire.
The District’s chaparral vegetation includes chamise, manzanita, buckeye, and ceanothus. Oak Woodlands are the most widespread, with blue oak dominating, but also includes scrub oak; coast live oak canyon live oak, valley oak, and interior oak. Native open grass lands are the primary understory within the woodlands.
All vegetation in the District reaches some degree of flammability during the dry summer months and, under certain conditions, during the winter months. For example, as chaparral ages, twigs and branches within the plants die and are held in place. A stand of 10 to 20 year-old brush usually has enough dead material to produce rates of spread about the same as in grass fires when the fuels are completely dry.
In severe drought years, additional plant material may die, contributing to the fuel load. There will normally be enough dead fuel load that has accumulated in 20 to 30-year old brush to give rates of spread about twice as fast as in a grass fire. Under moderate weather conditions that produce a spread rate of one-half foot per second in grass, a 20- to 30-year old stand of chaparral may have a rate of fire spread of about one foot per second. Fire spread in old brush (40 years or older) has been measured at eight times faster than grass, (4-feet per second). Under extreme weather conditions, the fastest fire spread rate in grass can be 12 feet per second or about eight miles per hour. Residential structures within the wildland intermix or interface is therefore at greater threat from a wildfire.
1.2 Area Overview
Public Lands Management There are three public entities that manage large areas of lands in or adjacent to Moraga and Orinda for public access and recreation. East Bay Regional Park Districts (EBRPD) is a special district that offers developed and dispersed recreation opportunities in over 120,931 acres in Alameda and Contra Costa Counties. The 2,789-acre Wildcat Canyon Regional Park, 740-acre Tilden Nature Area and a portion of Tilden Regional Park are located within the district. Dispersed park activities include hiking, biking, horseback riding and picnicking. The Nature Area includes the Tilden Little Farm and environmental Education Center, regional destinations that offer interpretive programs for schools, organized groups as well as the general public. A seven-member elected Board of Directors manages the Park District. Pacific Gas and Electric Company (PG&E), incorporated in California in 1905, is one of the largest combination natural gas and electric utilities in the United States. Based in San Francisco, their service area stretches from Eureka in the north to Bakersfield in the south, and from the Pacific Ocean in the west to the Sierra Nevada in the east. PG&E utilizes a program of Integrated Vegetation Management (IVM) to manage vegetation on transmission rights-of-ways. Properly maintained right-of-ways (ROW) are essential for the safety of the public and workers. The long-term goal of their vegetation management program is to provide for public safety, worker safety, and environmental safety while providing for reliable service. Moraga and Orinda are located in PG&E’s East Bay Division. PG&E high- voltage transmission substation (Sobrante and Valley View) are located in Orinda. Local distribution lines serve individual homes and businesses throughout the community. East Bay Municipal Utilities District (EBMUD): EBMUD manages numerous open space
8.8A
areas within MOFD to include the San Pablo Reservoir, Briones Reservoir, Upper San Leandro Reservoir, watershed lands, and one water treatment facility in Orinda.
Fire Protection Agencies The Moraga-Orinda Fire District (MOFD) provides professional fire protection services to the communities of Moraga, Orinda and Canyon. MOFD was formed on July 1, 1997 as a fully integrated, independent special district. The efforts of these local fire protection agencies are made even more effective through common training in the national incident management systems (NIMS), incident command system (ICS) and the California standardized emergency management system (SEMS) that are used to manage response to multi-agency, multi- jurisdiction emergencies. Master mutual aid plans and automatic aid agreements also bring together resources from outside of the region. California Forestry and Fire Protection Agency (CAL FIRE): Santa Clara Unit (SCU) provides fire protection for state responsibility areas (SRA). These include East Bay Regional Park District lands in Wildcat Canyon and Tilden Regional Parks located outside of City of Orinda. SCU also provides fire protection in the SRA of other portions of Contra Costa, Alameda, Santa Clara counties and a portion of San Joaquin County.
8.8A
Defining MOFD’s Wildfire Hazard and Risk in the Wildland Urban Interface Section Two
2.1 Wildfire Environment
Wildfires are a part of the natural ecosystem in Moraga and Orinda. The Mediterranean- like climate with no summer rains, the steep, wind-conducive topography, and fire adapted native vegetation set the stage for periodic burns. The fire environment is made more dangerous by the abundant hazards and risk associated with a large population and dense pattern of development. The urban side of the wildland-urban interface brings new hazards into the equation with introduced vegetation, structures constructed of flammable materials and many potential ignition sources.
Contra Costa County has a rich history of over 51 fires since the 1950s resulting in loss of lives, property and natural resources. The most recent was the 3,111-acre Morgan Fire that started on September 8, 2013 (in the eastern part of the County near Clayton). The 1991 “Tunnel Fire” took place seven miles south in the Berkeley and Oakland hills. The 1991 fire destroyed 2,900 structures,, and until recently, was the state’s second deadliest fire with 25 fatalities. Historically, more frequent wildfires of lesser intensity were common.
Drought and human behaviors, particularly in the arenas of land-use and fire suppression, have Historically fires in Contra Costa County have clustered in 3 areas: East Bay Hills and along border with Alameda County; east areas of county around Mount Diablo and north areas of central county around Martinez.
8.8A had a profound impact on the County’s fire regime. This increases the possibility of catastrophic wildfire, especially as the hazards of vegetation, topography, structures and fire weather are present.
Weather Chief among fire hazards is the area weather. Despite efforts to improve neighborhood safety and firefighting capability, uncontrollable fire storms will occur under the extreme but periodic conditions of “Red Flag” days. The National Weather Service issues “Red Flag” warnings when weather elements such as low relative humidity and strong winds could lead to rapid fire growth.
“Red Flag” weather can mean the occurrence of strong, hot, dry offshore winds (technically called “foehn” winds). These winds are known locally as “Diablo Winds” and they come from the north, northeast. They carry extremely dry air at high velocity. They quickly desiccate vegetation and other flammable materials and can push a fire down or up a slope with amazing speed. These can occur at any time of year, but are especially dangerous in the driest months of summer and fall. During these times, controlling a fire becomes far more difficult.
Fuel – Structures and Vegetation Due to the number and density of homes built in the Very High Fire Hazard zone and Wildland Urban Interface Fire Areas and changes in the natural fire-cycle, Moraga and Orinda have areas of highly combustible structures amongst an over- accumulation of combustible vegetation. This massive fuel load of homes and vegetation in the area’s steep topography makes fires very difficult to contain. In addition, non-native and invasive weedy vegetation has replaced the more fire resistive and ecologically stable native species in many places, adding to the threat. Years of drought and associated pests and disease have increased tree mortality. The Contra Costa County region has seen a decline in tree health due to drought, pine beetles and Sudden Oak Death. Ongoing tree mortality assessments will provide additional information on declining conditions.
Topography The area’s steep topography, with canyons, chimneys and draws which influence fire behavior and in many instances intensifies fire effects. Westward facing slopes are more arid (due to long exposure to the afternoon sun) and thus more combustible. The narrow roads in the steep hillside areas of both Moraga and Orinda make ingress and egress difficult and may delay firefighter response times.
2.2 Wildland Urban Interface Risk & Hazard Assessments
The wildland urban interface fire area (WUI) is defined by the California Fire Code as an area identified by the state as a “Fire Hazard Severity Zone” in accordance with the Public Resources Code, Sections 4201 through 4204, and Government Code, Sections 51175 through 51189, or other areas designated by the enforcing agency to be at a significant risk from wildfires. . Nationally, the WUI has gained increasing importance as more Americans build homes in rural settings adjacent to public lands.
The housing density and geography of Moraga and Orinda are such that most of the
8.8A
developed areas not only border WUI areas, but also include conditions within the urbanized areas that can fuel wildfires. The City of Orinda, Town of Moraga and Community of Canyon contain areas that have been identified as being Very High Fire Hazard Severity Zones and are at significant risk for loss of life and property if a fire were to occur on a normal or extreme weather day. For the purposes of this plan, the CAL FIRE Fire Hazard Severity maps were used as a starting point to determine where significant fire hazards exist both in the wildland and urban areas. Both Moraga, Orinda and the adjacent EBRPD parklands have been identified as at significant risk from wildfire.
2.2.1. Potential for Wildfire to Occur
Factor 1 – Risk of Wildfire Occurrence
Fire History Locations Contra Costa County has a history of fire. The map “Fire History in the East Bay” shows many fires throughout the county over the past century. Three areas show clusters of fire: ● East Bay Hills – Richmond, El Cerrito Kensington and Alameda County boundary ● East areas of county around Mount Diablo, Walnut Creek, San Ramon ● North areas of central-county around Martinez.
Fire History Patterns, Climate Change Impact and Ignitions There is limited detailed information on fires in the Moraga and Orinda area. However, a regional look at the 15 fires in the vicinity of the Caldecott Tunnel from 1923 – 1991 shows a common pattern of ignitions during critical Diablo Wind conditions in the Fall, occurring every 10 to 20 years. Climate change has the potential to affect multiple elements including fire behavior, ignitions, fire management and vegetation fuels. Hot dry spells may dry out fuels faster and increase disease and insect infestations resulting in higher fuel loads. Increased winds may result in more erratic fire behavior making fires harder to contain. As a part of its fire management plan, EBMUD looked at causative agents for fires on its watershed from 1980-1997. Many ignitions were “unknown,” but known causes were primarily human and included arson, camping and picnic activities, power lines, fireworks, fuel reduction activities, smoking, children, automobiles and rekindles. Only 2 out of the 174 fires analyzed were caused by lighting. EBMUD used this information to help identify high fire risk areas including: ● All interface or intermix areas ● High use or recreational areas ● High travel transportation corridors with roadside grasslands. EBRPD did a similar analysis of 1,900 fires over twelve years in Alameda and Contra Costa Counties and reached similar conclusions. While there has been no specific fire history developed for the district, stakeholders and fire personnel familiar with the communities’ fire history felt that these causes and patterns could be extrapolated to this area.
8.8A
Fire Weather Another factor that has been assessed is fire weather or periods of “Diablo winds” that bring low relative humidity and higher temperatures. Alameda and Contra Costa Counties have 11 remote automated weather stations (RAWS) that provide localized information on the weather. Many fire departments also take local weather readings to supplement these regional data. National Oceanic and Atmospheric Association’s National Weather Service also provides “red flag warnings” and “Fire Weather Watch” of periods of high fire danger. www.wrh.noaa.gov/firewx/cafw/ Communities at Risk In association with the development of the National Fire Plan, the Federal Register published a list of Communities at Risk in 2001. Twenty-five communities in Contra Costa County were identified, including Moraga and Orinda.
Factor 2 – Fuel Hazards CAL FIRE Statewide Hazard Assessment Maps The CAL FIRE statewide hazard assessment maps have served as the basis for much of the analysis in Contra Costa County. Very High Fire Hazard Severity Zones for State Responsibility Areas (SRA) and Local Responsibility Areas (LRA) are identified on these maps based on: ● Flame length modeled based on vegetation, topography and weather. ● Crown fire potential, ember production and ember movement ● Likelihood of burning based on fire history and other factors. Most portions of Orinda and Moraga (see detailed map in Appendix) were identified as very high wildfire hazard severity zones, as well as the adjacent EBRPD lands.
8.8A
2.2.2. What to Protect - Values at Risk within the WUI
Factor 3 – Homes, businesses, critical infrastructure and other values to protect
Millions of people are exposed to the destructive forces of wildfire by virtue of living, working or visiting areas in the WUI. Much of what people value most highly – their lives, family, community, property, as well as cultural, economic and ecological interests is at risk of loss in an uncontrollable wildfire. During planning meetings, area stakeholders identified homes, businesses, parklands and protected watersheds among values at risk. Regional roads are at risk, as are power and water supply facilities and substations, communications networks. In addition to looking at fuel hazards, it is important to identify things that should be protected from the hazards. Some of the values at risk to protect include: ● Homes and businesses. The 2014 census shows a combined population of 38,500 with over 12,558 parcel in the district. Total monetary value of structures in the area is estimated at more than $12 billion. ● Schools. Moraga includes seven preschools, six elementary schools, four middle schools, one high school, and one college. Orinda includes six preschools, four elementary schools, two middle schools, and one high school. ● Other public facilities. There are no hospitals or critical care facilities in Moraga or Orinda. Three urgent care facilities, two skilled nursing facilities and other private residential care facilities are located primarily in the district. Other public facilities include community centers and libraries. ● Infrastructure. The PG&E high voltage transmission lines that cross Orinda to sub- stations are part of the national electric grid, as well as providing power to the region. Similarly, the water facilities operated by EBMUD are critical to the region, as well as for local water delivery. Telecommunication networks and public emergency communication systems also serve the region. A network of local roads maintained by the City of Orinda, Town of Moraga and Contra Costa County provide both emergency access and evacuation routes for residents. Many of these roads are narrow and steep, reflecting the topography. ● Other things to consider. Contra Costa County is seismically active with nearby faults including the Hayward, San Andreas, and other related faults. Seismic activity could impact access, reliability of water supply and result in potential ignitions from gas or fuel lines following an earthquake. The steep hillsides are also geologically unstable, with areas of slides located throughout the hills.
Significant recreation, scenic areas and areas of historical, economic or cultural value Moraga and Orinda contain publically-owned open spaces with significant values related to recreation and scenic areas. The communities also contain areas of economic and cultural value both as documented historical and undocumented archeological sites.
8.8A
2.2.3. Protection Capabilities
Factor 4 - Local Preparedness and Fire Fighting Capabilities As identified in Section 1, local fire protection agencies leverage their resources through participation in emergency management systems and common incident command system. Local preparedness and firefighting capabilities include community preparedness and emergency personnel response. During fire incidents, law enforcement is responsible for coordinating evacuation.
Volunteer resources, such as local resident groups, Lamorinda CERT, MOFD communications support, Contra Costa County CAER, and Office of the Sheriff Volunteers also play critical roles in both preparedness and during response to wildfires.
In November 2011, the County Office of Emergency Services produced an Emergency Operations Plan for the Contra Costa Operational Area “for effective and economical allocation of resources for protection of people and property in time of an emergency.” The plan establishes the emergency organization, assigns tasks, specifies policies and general procedures, and provides for the coordination of planning efforts of the various emergency staff and service elements utilizing the California Standardized Emergency Management System (SEMS) and National Incident Management System (NIMS).
8.8A
Strategies for Reducing Risk within the WUI Wildfire is a natural part of the Contra Costa County ecosystem. The natural elements which contribute to the fire environment – weather, climate, topography and vegetation – all are immutable. However, attention to decreasing the human impacts and risk factors can reduce the incidence and severity of wildfire. The following strategies for reducing risk are organized to focus on each of the existing risk and hazard assessments.
Section Three
3.1 Collaborative Partners
Because fire does not recognize political boundaries, identifying and working with collaborative partners is critical to a comprehensive plan to reduce the risk of fire. Collaborative efforts within MOFD’s jurisdiction should include:
⮚ Engagement with large landowners surrounding the populated portions of the District. These are primarily EBMUD and EBRPD.
⮚ Engagement with public utilities, specifically EBMUD and PG&E.
⮚ Coordination with the City of Orinda, Town of Moraga, and Contra Costa County to ensure efforts are aligned and mutually supporting.
⮚ Coordination with large interior landowners. These include EBMUD, HOAs, The John Muir Land Trust, developers, and private parcel owners.
⮚ Information sharing through community organizations such as CERT and service clubs to increase outreach and community awareness. ⮚ Sharing best practices related to wildfire prevention, hazardous fuel reduction, natural resource conservation and stewardship. Electronic distribution allows for customization and distribution through existing partners networks. Communicating fire safety messages year-round, and identifying and facilitating roles for residents working with agencies could foster collaborative partnerships.
3.2 Ignitions Source Reduction Target key causes of ignitions in areas with ignition history, high equipment use and people (arson or accidents) through: Ignition Prevention Education – A specific ignition prevention campaign targeting contractors and public works agencies may help reduce equipment-caused fires. Existing ignition campaigns include mowing guidelines and drought related information. Develop ignition prevention education aimed at both residents and visitors (recreation or trail users). Coordinate Enforcement – enforce restrictions on fire causing activities through the MOFD burn ban.
8.8A
⮚ Engineering – equipment safety, fuel reduction activities. This could include roadside clearance of vegetation or a juniper removal campaign.
3.3 Fire Weather Mitigation Measures ⮚ Improve communication of hazardous weather conditions (red flag weather) through: Awareness of hazard conditions and what to do/ not do – red flag program flags, fire danger signs, social media and website updates education. Increase awareness of the MOFD/ Rescue One Foundation remote area weather station (RAWS). ⮚ Restrictions on specific uses, certain activities, specific operations or equipment (abatement work) during periods of high fire danger weather after 10:00am. Allow for work throughout the day for professional crews with an MOFD permit. ⮚ Local media alerts during red flag weather utilizing social media, city and town websites, and Nixle alerts.
3.4 Community Hazard Reduction
⮚ Monitor increases in tree mortality due to drought, disease (e.g. Sudden Oak Death) or pest infestation. ⮚ Increase enforcement of the disavowed plant list for new plantings to reduce the prevalence of highly combustive vegetation. ⮚ Public education and exterior hazard abatement: ● Reduce surrounding fuels and ignitability of existing homes and structures – from the house out. ● Focus on dense vegetation directly adjacent to homes and homes themselves. ● Weed abatement/ defensible space inspections and enforcement. ● Best practice home ignition zone improvements (beyond weed abatement or fire code requirements). ● Reduce structure ignitability through the replacement of wood shake roofs and non-ember resistant vent screens. ● Evacuation route planning and targeted fuel reduction efforts along primary corridors.
3.5 Defensible Space Programs ⮚ Increased outreach and education to both explain the threat of wildfire and specific, actionable steps residents can take to reduce the risk of home ignition. ⮚ Showcase successful treatments of private properties where habitat values, aesthetics and fuel reduction (defensible space) goals have been met. ⮚ Funding and incentives for private property owners. Micro grants for neighborhood level projects. ⮚ Encourage use of no cost waste management company green waste collection programs. ⮚ Continued access to the community chipping program. ⮚ Inspections, enforcement and abatement, including on vacant lots where no
8.8A
structures are present. 3.6 Improve Structure Survivability ⮚ Education regarding home ignition, WUI building standards and existing code requirements. Local building and remodeling standards adopted under the 2019 code update cycle ⮚ Suggest practical retrofit techniques and building materials for roofs, gutters, vents, decks, outbuildings, especially information regarding what can be done without major remodels. ⮚ Exterior under-eave sprinkler systems required for new homes or major remodels.
3.7 Fuel Management on Public and Large Scale Private Lands Hazardous fuel management, ideally a subset of sound vegetation and ecosystem management, is the practice of removing or modifying vegetation in order to reduce wildfire ignitions, rate of spread and intensity. Fuel management requirements depend on the vegetation type, location, condition and configuration. Given the dynamic nature of the fuels in and around MOFD’s jurisdiction, a single treatment type or prescription is neither effective nor practical. Further, projects require maintenance as fuels regrow on a 1-5 year cycle depending on vegetation type. Rigorous oversight, active management and an adaptive approach are required to achieve fuel management goals with a positive by-product of ecosystem improvement. These approaches must also nest with established habitat management plans and fire management plans in effect on EBMUD and EBRPD lands.
Generally five fuel management methods are available and used within the WUI:
⮚ Manual (hand labor such as pulling or cutting) ⮚ Mechanical treatment (equipment used for mowing, selective cutting of trees, and masticating) ⮚ Prescribed herbivory (targeted grazing by sheep, goats or cattle) ⮚ Chemical treatment ⮚ Prescribed fire
Specific fuel management treatment goals and methods are addressed more fully in the Best Management Practices Guidebook for Hazardous Fuel Treatments in Contra Costa County. This best management practice guidebook will continue to be refined based on environmental compliance documents, adaptive management practices and other lessons learned by the various stakeholders. The sustainability of fuel management is an on-going challenge at all landscape scales – from the single residence, neighborhoods, public open space, watershed and parklands. Existing residential areas typically depend upon private property owners and their fire agency’s fire prevention programs to reduce fuel loads. MOFD has the ability to enforce compliance with the local fire code, however enforcement is limited to code requirements and does not include additional best practices. New or in-fill residential development needs not only a plan for fire hazard reduction, but also must include funding mechanisms for long term vegetation management of any commonly held open space. Funding must include not only initial treatments, but also ongoing maintenance on an annual or multi-year cycle dependent on vegetation type and topography. For new projects, the follow elements should be followed in accordance with
8.8A
the Fire Code: ⮚ Pre-fire hazardous fuel management program and plans. ⮚ Integrating fire planning with scientifically based resource and vegetation management that protects and improves native habitat values. Balance protection of biological resources with hazardous fuel removal to include consideration of riparian areas, bird nesting, and special status species ⮚ Share project implementation resources (contractors, equipment, specifications), best management practices (BMP) and lessons learned. Use of goats, cattle, control burns, disk or mow fire containment lines, understory maintenance, as captured in a Wildfire Hazard Assessment and Plan (WHAP) ⮚ Provide project support for both the individual large property owner and for homeowner associations with private open space. ⮚ Ensure access for firefighters and equipment. ⮚ Include enforcement of Fire Code requirements on public lands.
3.8 Protecting Homes, Businesses, other Facilities & Essential Infrastructure at Risk ⮚ Identify infrastructure to protect: roads, power grid, water treatment facilities, communications and utilities. Support and encourage hazardous fuel reduction projects which protect critical infrastructure. ⮚ Identify network of roads for simultaneous fire response and resident evacuation.
3.9 Ensure access to water for firefighting, including public and private sources. Local Preparedness and Firefighting Capability ⮚ Develop local evacuation plans and educate residents on preparedness, including special needs communities and animal rescue and sheltering. ⮚ Recognize that parking on narrow roads further limits fire access and evacuation and encourage the City and Town to review further Red Flag day parking restrictions. ⮚ Support local volunteers and community readiness. Participate in and enhance existing CERT/ Neighborhood Watch programs and encourage participation in FIREWISE USA. ⮚ Continue to support fire district response improvements: expanded mutual aid, wildland fire training, and equipment with an emphasis on coordination between regional fire agencies and land managers. ⮚ Continue to support public notifications systems –community warning system, Nixel, and emerging technologies.
8.8A
Action Plan Priorities Section Four 4.1 Recommended Priorities for MOFD
The Moraga-Orinda Fire District Community Wildfire Protection Plan was developed through collaboration of MOFD staff and various stakeholders. The following recommended priorities are based on this collaboration, as well as the Countywide CWPP, staff analysis, and the recommended strategies for reducing the risk with the WUI detailed in Sections 3.
Each of the following topics outlines specific recommendations and associated actions. It is anticipated that additional opportunities for actions will be identified as the Community Wildfire Protection Plan is implemented. These opportunities should be incorporated in future updates to the CWPP. Projects, workshops, demonstrations and education efforts are recommended for implementation and funding based on the following attributes: ● Protects life, property and infrastructure in areas where risk of catastrophic wildfire is most severe.
● Reduces risk of fire spreading from public wilderness lands to developed private parcels or other areas where significant natural or cultural resources are at risk.
● Seeks to create a detailed implementation plan for fire prevention or mitigation at the local level in the areas identified as at risk.
● Involves stakeholders at all levels in order to develop strong community support, as well as support from applicable agencies and landowners. Local support will be a significant factor to the plan’s success.
● Demonstrates the capacity to continue to manage and maintain the project effectively, and/or supports ongoing, previously planned efforts.
● Projects that will improve firefighting response, wildfire control capabilities and residential evacuation plans and operational programs.
● Removal of invasive plants of known high fire risk as listed in a recognized source such as Cal-Invasive Plant Council, Invasive Plant Inventory.
● Removal of non-native high fire risk plants as listed in a recognized source such as UC Cooperative Extension Pyrophyte Plant List.
● Seeks innovation and grass roots feedback to provide the highest level of community safety.
Many of the recommended actions will take a multi-year commitment to address the complex hazards present in the community. Some actions have current funding, but additional funding and efforts are needed to continue to address the issue.
8.8A
Moraga-Orinda Fire District Action Plan Section Five
Based on the fire environment and fire history of the area it is clear that wildfires are inevitable; however, we don't have to accept the catastrophic loss of life, homes, infrastructure, businesses, and cultural and natural resources in the community. Since the question is not if but when wildfires will occur, a strategy to reduce the wildfire threat to the community must be developed. Equipped with the wildfire assessments and the risk mitigation strategies described above, the next step is to develop appropriate actions to mitigate the hazards thereby reducing the wildfire threat to the District. It is important to note that despite our best efforts, wildfire is a natural element of the California landscape and will continue to be a threat to the District. Whether these inevitable wildfires are catastrophic or not depends on the efforts of all stakeholders – residents, local organizations, businesses, surrounding landowners, the City and Town, and MOFD. Recognizing the importance of reducing both the potential and intensity of uncontrolled wildfire in this jurisdiction, in February 2019, the fire district published the MOFD Wildfire Prevention Strategic Plan. This plan is available on the MOFD website https://www.mofd.org/home/showpublisheddocument?id=526 and identifies seven mutually supporting lines of effort (LOE). This include: LOE 1 External fuels mitigation projects LOE 2 Internal fuels mitigation projects LOE 3 Wildfire preplanning LOE 4 Evacuation planning LOE 5 Building code updates LOE 6 Community outreach and education LOE 7 Early detection and notification systems
5.1 Community Preparedness Community preparedness is the ability of communities to prepare for, withstand, and recover from wildfire. Current land use planning, zoning regulations, and municipal codes adopted by State of California, Contra Costa County and MOFD provide the regulatory basis for preparedness but these alone will not protect the District’ s values – preparedness requires participation by all stakeholders, at all levels.
8.8A
Community Programs
Contra Costa County and the Lamorinda (Lafayette, Moraga, and Orinda) have implemented several programs to prepare the community.
These include: 5.1.1 Community Warning System The Contra Costa County Community Warning System (CWS) is recognized as a modern and effective all-hazard public warning system. The CWS is a partnership of the Office of the Sheriff, the Health Services Department, other government agencies, industry, news media and the non- profit Community Awareness & Emergency Response (CAER) organization, all striving to deliver time-sensitive and potentially life-saving information to the residents of Contra Costa County. MOFD residents should register to receive voice, text and email alerts. To speed the notification system, pre-established evacuation zones have been entered into the CWS system. This allows the rapid sharing of evacuation information during an emergency. CWS can alert residents and businesses within Contra Costa County that are impacted by, or are in danger of being impacted by an emergency. The CWS message will include basic information about the incident and what specific protective actions (shelter in place, lockdown, evacuate, avoid the area, etc.) are necessary to protect life and health. CWS is generally not used for traffic notifications or other non-life threatening incidents. 5.1.2 Community Emergency Response Team The Community Emergency Response Team (CERT) began in 1985 to train civilians to meet their own immediate needs following a disaster. FEMA recognizes the importance of preparing citizens and the Emergency Management Institute (EMI) and the National Fire Academy adopted and expanded the CERT materials believing them applicable to all hazards. Since 1993 when this training was made available nationally by FEMA, communities in 28 States and Puerto Rico have conducted CERT training. A community can supplement its response capability after a disaster with civilians who can be auxiliary responders.
The Moraga-Orinda Fire District, in conjunction with the City of Lafayette, offers free CERT training to residents within the Lamorinda area. The CERT training program prepares community members to take a more active role in emergency preparedness and in the critical period immediately following a catastrophic event. Members train to work as part of a neighborhood or workplace response teams in the event of a major disaster, when emergency services may not be available and when residents may have to rely on each other for life- saving and life-sustaining needs.
This training covers basic skills in disaster preparedness, fire safety, disaster medical operations, light search and rescue operations, CERT organization, disaster psychology, terrorism and CERT, and an evaluation and disaster simulation. LAMORINDA CERT conducts regular preparedness training events to include monthly meetings and semi-annual water drum sales. Additional events are held
8.8A
on a regular basis to establish a shortwave radio net for post disaster communications. Additional information on all of the above programs is available at:
● Moraga-Orinda Fire District – www.mofd.org ● Lamorinda CERT Program - www.lamorindacert.org
5.1.3 Contra Costa County Office of Emergency Services (CCC OES) CCC OES is a department within the County Executive Office, and is responsible for emergency planning and coordination for the Contra Costa County Operational Area. OES is responsible for emergency planning and coordination among the Contra Costa County Operational Area entities which include: Cities: Antioch, Lafayette, Pleasant Hill, Brentwood, Martinez, Richmond, Clayton, Town of Moraga, San Pablo, Concord, Oakley, San Ramon, Town of Danville, Orinda, Walnut Creek, El Cerrito, Pinole, Hercules, Pittsburg, Special Districts: Air Pollution Control District, Fire Districts, Sanitary Districts, School Districts, Vector Control Districts, and Water Districts ● Volunteer Organizations: American Red Cross, Amateur Radio Emergency Services ● Industry Groups: CAER-Community Awareness and Emergency Response, and Petroleum industry mutual aid group ● County Coordination: Contra Costa County OES also coordinates with adjoining offices of emergency services in adjacent counties. ● CCC OES responsibilities include: Maintain the Contra Costa County Operational Area Multi-Hazard Functional Plan. Maintain the County Emergency Operations Center (EOC) in a state of operational readiness. Maintain a trained cadre of EOC team members. Provide ongoing leadership and coordinate disaster plans and exercises throughout the County. Assist County departments in developing department emergency plans, which address how they will perform during disasters. Assist County departments with development of facility emergency plans for every occupied County facility. Provide ongoing training for County department emergency coordinators. Participate in an ever-expanding public education campaign for all hazards
5.1.4 Diablo Fire Safe Council The Diablo Fire Safe Council (DFSC) is a non-profit community organization. DFSC’s role in Alameda and Contra Costa Counties is to serve as a catalyst for bringing together people, agencies and the means to substantially reduce the impact of wildland fire on our communities. Their by-laws include a mission statement: “This website made possible in part through a grant from the USDA Forest Service through the California Fire Safe Council.
8.8A
The DFSC and the community provides education, evacuation planning, community vegetation management projects, fund raising, and neighborhood assistance. Additional information on Fire Safe Councils is available at: http://www.diablofiresafe.org/index.html
5.1.5 Contra Costa County Community Awareness and Emergency Response (CAER)
Contra Costa County Community Awareness and Emergency Response (CAER) Group, Inc. is a non-profit public benefit corporation of public emergency response agencies, local government officials and facilities and businesses that use, store, handle, produce or transport hazardous materials. CAER's members understand that the same steps used to mitigate the hazards associated with such materials and waste can also be applied to the mitigation of hazards from earthquake, fire, flooding, civil unrest, workplace violence, and any other foreseeable incidents or emergencies Even though the scope of CAER has grown to encompass more than just hazardous materials and waste management, the original CAER charter still applies: ● Community Awareness and education ● Emergency planning, preparedness, and response 5.1.6 Red Cross The American Red Cross, a humanitarian organization led by volunteers and guided by its Congressional Charter and the Fundamental Principles of the International Red Cross Movement. The Red Cross will provide relief to victims of disasters and help people prevent, prepare for, and respond to emergencies. The vision of the American Red Cross is to provide relief to victims of disasters and help people prevent, prepare for, and respond to emergencies.
5.1.7 Miscellaneous Programs In addition to the fire protection activities, MOFD has other programs to assist in community planning and preparedness, including: “Defensible Space and Hazard Reduction Pages”. These links provide excellent information to assist a homeowner’s in preparing their homes for wildfire.
Other helpful links includes:
● National Fire Protection Association (www.nfpa.org) – This site contains information on an educational program ‘Risk Watch’ for children ages 14 and under. Risk Watch is a school-based curriculum that links teachers with community, safety, experts, and parents. The curriculum is divided into four age-appropriate teaching modules. ● Federal Emergency Management Agency and the U.S. Fire Administration (www.usfa.dhs.gov/citizens) - Contains a full suite of awareness and educational information for all fire types, their inherent hazards and preventative actions. ● Sparky (www.sparky.org) – This link brings up a fun, interactive cartoon type learning program for kids. 8.8A
There are countless other sources on the world-wide web, accessing a whole myriad of educational tools and reference material on potential wildland fire impacts in communities or WUI. The knowledge gained from this information can guide a homeowner on basic yet essential safety measures that could save lives, property and resources. Recommended groups or forums include:
● Fire Safe Council - www.firesafecouncil.org ● California Fire Alliance - hwww.cafirealliance.org ● FireWise - www.firewisesa.org.za/index.php
5.2 Fire District
Based on the finding of fact, MOFD has the following programs to assist in community planning and preparedness:
Finding of Fact: Pursuant to Sections 17958.5 and 18941.5 of the California Health and Safety Code, the Moraga-Orinda Fire District (Fire District) finds that amendments to the California Fire Code, 2019 Edition are necessary due to the climatic, geologic and topographical conditions (the “Conditions”) which exist in the Fire District. Under the adoptions of the California Fire Code, 2019 Edition, and specific amendments have been established which are more restrictive in nature than those adopted by the State of California and State Fire Marshal.
The local amendments to the California Fire Code, 2019 Edition, have been evaluated by the Fire District as a tool for addressing the fire problem and concerns within the Fire District, which will establish and maintain an environment for a high level of fire and life safety to all persons who work and live within the Fire District boundaries.
The following conditions establish a fire hazard within the Fire District, which requires specific amendments to the California Fire Code, 2019 Edition.
1. Climatic Conditions
The ever-changing climatic conditions have increased the risk and severity of fires in the Fire District. Local climatic conditions of limited rainfall, low humidity, high temperatures, and high winds along with existing building construction and landscaping create extremely hazardous fire conditions that adversely affect the potential fire line intensity, spread rates, and size of fires in the Fire District. The same climatic conditions may result in the concurrent occurrence of multiple fires in the Fire District throughout the region resulting in inadequate fire district personnel to protect against and control these fires.
The Fire District is the gateway to central Contra Costa County. It is located amongst rolling hills and valleys created by the Berkeley/Oakland hills to the west and open plains of central Contra Costa County to the east. Due to its location, the Fire District’s climate is more varied than that of its neighbors. The Fire District receives slightly more rainfall than areas further inland, and often, during the summer months, portions of the Fire District are enveloped in fog as the heat in the Central Valley draws cool air in from the San Francisco Bay. However, the Fire District also experiences the hot, dry summer weather that is characteristic of central Contra Costa County. This climate has promoted the growth of native grasslands, chaparral, oaks, and other indigenous plant species for the area. The climate has encouraged development in the Fire District, with the addition of primarily residential areas surrounded by large numbers of non-indigenous plant 8.8A
species. Due to the systematic exclusion of naturally occurring fire for over 100 hundred years and a reduction in historical grazing activity as pasture has been developed, these indigenous and non-indigenous plant species have created significant fuel loads throughout the Fire District. Due to the location of the Fire District in proximity to the Oakland/Berkeley Hills, in the fall, the hot dry summer weather gives way to Diablo Wind events characterized by high winds and very low relative humidity. These conditions have contributed to major fire loss in the region and throughout the state, with 17 of the 20 most destructive fires in California history occurring in the fall. The Fire District is exposed to more of these wind events as climate change has delayed the onset of the rainy season, thus increasing the risk of major fires.
In September 1923, during critical climatic fire conditions, a fire started in the wilderness lands of the Fire District’s northern area. This fire spread into the city of Berkeley and, within two hours, was attacking houses within the City limits. A total of 130 acres of built- up territory burned. 584 buildings were wholly destroyed, with roughly 30 others seriously damaged. At this time, this was the most destructive fire in California history.
In September 1970, during critical climatic fire conditions characterized by hot, dry winds out of the northeast, a fire started along Fish Ranch Road and Grizzly Peak. This fire rapidly spread into the surrounding neighborhoods of Oakland, burning 400 acres and destroying 37 homes. An additional 18 homes were badly damaged before the fire was brought under control.
In August 1988, during critical climatic fire conditions, a small fire started near Crestview in Lost Valley and within minutes destroyed 5 homes. This fire’s spread rate was increased by the prevalence of light flashy fuels, and steep slopes in alignment with strong winds.
In October 1991, a disastrous firestorm burned through the Oakland hills from an ignition point just west of the Fire District’s border. Within the first few hours, thousands of people were evacuated. Ultimately over 3,000 dwelling units were destroyed in what replaced the 1923 fire as the most destructive fire in California history.
On October 27, 2019, sustained single-digit relative humidity and 30+ mph winds created explosive fire conditions throughout the region. On the same day that the Kincade fire burned in Sonoma County, five major fires broke out in Contra Costa County. Three of these fires burned in proximity to the Fire District in Lafayette, Crockett, and Martinez and resulted in the depletion of available mutual aid resources as available firefighting units were committed to each new fire.
Throughout the Fire District, homes are surrounded by heavy vegetation with interspersed open areas, creating a semi-rural character. The resulting exposure to wildfire risk is increased by the negative effects of high wind conditions during the fire season. During May to October, critical climatic fire conditions regularly occur when the temperature exceeds 80F; wind speed is greater than 15 mph, fuel moisture is less than or equal to 10 percent, wind direction is from north to the east-southeast, and the ignition component is 65 or greater. These conditions occur more frequently during the fire season, but this does not preclude the possibility that a serious fire could occur during other months of the year.
The critical climate fire conditions create a situation conducive to rapidly moving, high- intensity fires. Fires starting in the wildland areas along the northern border are likely to move rapidly southward into the populated areas creating the potential for significant property loss and a very challenging evacuation problem.
8.8A
2. Geological Conditions
Local geological conditions include high potential for seismic activity. The Fire District is made up of built-up suburban areas having buildings and structures constructed near three major fault systems capable of producing major earthquakes, the modifications cited herein are intended to better limit life safety hazards and property damage in the aftermath of seismic activity.
The Fire District is in a region of high seismic activity with the Hayward fault running just west of its border. The San Andreas fault is farther to the west and the Calaveras Fault to the east. All three faults are known to be active, as evidenced by the damaging earthquakes they have produced in the last 100 years and can, therefore, be expected to do the same in the future. Of primary concern to the Fire District is the Hayward Fault, which has been estimated to be capable of earthquakes exceeding a magnitude of 7.0 on the Richter scale. A large number of underground utilities cross the fault, including major water supply lines. Intensified damage during an earthquake may be expected in slide areas, as well as residential hillside areas located within or near the fault zone; some areas are steep and have previously been subjected to slides.
Additional potential events following an earthquake include broken natural gas mains and ensuing fires in the streets; building fires, as the result of broken service connection, trapped occupants in collapsed structures; and requirements to render first aid and other medical attention to a large number of residents.
3. Topographical Condition
Local topographical conditions include hillside housing with many narrow and winding streets with slide potential for blockage and limited firefighting water supply. These conditions create the potential for delays in responding when a major fire or earthquake occurs. Many situations will result in limiting or total blockage of fire district emergency vehicular traffic, overtaxed fire district personnel, and a lack of resources for the suppression of fire in both structures and vegetated areas in the Fire District. In order to mitigate the conditions that hinder the rapid response of suppression resources to a fire, automatic fire-extinguishing systems, and enhanced fuel mitigation requirements are required over and above state code requirements. These requirements will buy time for residents to execute an orderly evacuation while allowing for access by firefighting resources.
The Fire District has many homes that are reached by narrow and winding paved streets, which hamper access for fire apparatus and provided limited evacuation routes for residents. In addition, many of the hillside homes are in outlying areas that require longer response times for the total required firefighting force. El Toyonal, Sleepy Hollow, the Downs, Canyon, and other areas with limited access via narrow and winding streets may face the problem of isolation from the rest of the Fire District and will suffer from the need for two-way traffic as evacuation and suppression response travel in opposite directions over limited roadways.
Effective road widths are further reduced by encroaching vegetation and mid-slope roads built without shoulders. This is particularly pronounced in older neighborhoods of North Orinda, some of which were laid out in the 1920s when vehicles were smaller, codes less stringent, and population density much lower.
Due to steep slopes that characterize many areas of the Fire District, the establishment of infrastructure to support adequate fire protection needs is not feasible. It is difficult to 8.8A
widen existing streets to meet present standards for emergency operations, and fire hydrants, especially in the hillside areas, often have less than optimum water pressure levels.
In summary, portions of the Fire District have limited water supplies or roadways that delay the response of emergency equipment to carry out the extinguishment of a fire allowing the fire to increase in area. In order to mitigate the above situation that hinders the quick response to a fire, built-in automatic fire-extinguishing systems are required over and above state code requirements. The requirement and installation of such a system will allow for occupants to evacuate and allow the fire to be controlled before the Fire District arrives. This control of the fire also eliminates the potential for fire to spread beyond the structure into the vegetation.
5.2.1 California Fire Code - Ordinance NO. 20-01
An Ordinance of the Moraga-Orinda Fire District of Contra Costa County, California, adopting, the 2019 edition of the California Fire Code with certain amendments, and by reference, the International Fire Code, 2018 edition, published by the International Code Council. The Moraga-Orinda Fire District completed the ratification process for Ordinance 20-01 Fire Code adoption on September 22, 2020. The new fire code requirements took effect October 7, 2020. As pertaining to the risk of wildfire in the district, Chapter 3, section 304.1.2 is amended to read: 304.1.2. Hazardous Vegetation and Combustible Material. Weeds, grass, vines, leaves, brush, diseased or dead trees, combustible growth, debris, or rubbish capable of being ignited and endangering property shall be cut down by the owner or occupant of the premises. Clearance of combustibles upon default of the owner or occupant shall be in accordance with Section 325 Chapter 3, is amended to add Section 325 as follows: 325 EXTERIOR FIRE HAZARD CONTROL 325.1 Scope. This section provides provisions intended to identify hazard areas and mitigate the risk to life and structures from wildland fire exposures and fire exposures from adjacent structures and to mitigate fires from spreading to or from wildland fuels that may threaten life, overwhelm fire suppression capabilities, or result in property loss. Section 325 applies to structures with roofs, intended for living, storage or commercial activity. Private sheds or other utility buildings less than 120 square feet which are located more than 30 feet from a habitable structure are exempt. Also exempt are non-habitable structures such as fences, retaining walls, decks, and arbors. Fuel mitigation and defensible space work shall be conducted in a manner that the activities will not result in the taking of endangered, rare or threatened plant or animal species or cause significant erosion and sedimentation of surface waters in accordance with California Environmental Quality Guidelines Section 15304.
325.1.1 Purpose. The purpose of this section is to establish minimum requirements in wildland-urban interface areas that will increase the ability of a building to resist the intrusion of flame or burning embers by a vegetation fire, including the identification of hazardous fire areas that require applicable defensible space provisions as set forth by and enforced by the fire code official and applicable state and local fire resistive building standards that are enforced by the local building official and fire code official.
8.8A
325.1.2 Jurisdictional authority. The Board of Directors as the supervising, legislative and executive authority of this jurisdiction has the authority to act pursuant to Part 5 (commencing with Section §14875), Division 12, of the State of California Health and Safety Code, to clear or order the clearing of rubbish, litter or other combustible material where such combustible material endangers the public the safety by creating a fire hazard. Such fire hazard abatement shall be conducted in accordance with the provisions of Part 5 and/or this code. In the application of the provisions of Part 5 to fire hazard abatement proceeding under this code and the Fire Protection District Law of 1961, the terms “Board of Directors” or “Board” when used in Part 5, shall mean the Board of Directors of this jurisdiction under this article; and the officer designated in Section §14890 of Part 5 shall mean the Fire Chief.
325.1.3 Contract for services. The Board of Directors reserves and retains the power to award a contract for such fire hazard abatement work where the employees of this jurisdiction are not used to perform such abatement work.
325.3 Public nuisance. The Board of Directors, or fire code official may declare that hazardous fire areas, including combustible materials, and hazardous vegetation, upon private property are a public nuisance.
325.3.1 Seasonal and recurrent nuisance. If the nuisance is seasonal and recurrent, the Board of Directors shall so declare. Thereafter, such seasonable and recurring weeds shall be abated every year but must be maintained year- round as determined by the fire code official without any further hearing.
325.4 Unlawful disposal. Any person who places, deposits or dumps combustible material or hazardous vegetation on a parcel whether or not he/she owns such parcel, is subject to the criminal sanctions set forth in Health and Safety Code Section 13871.
325.5.1 Hazardous Vegetation and Combustible Material to be removed. Parcels are to be maintained free of hazardous vegetation and combustible material.
325.5.2 Prohibition. No person who has any ownership or possessory interest in or control of parcel of land shall allow to exist thereon any hazardous vegetation or combustible material which constitutes a fire hazard as determined by the fire code official.
325.6 General abatement requirements. The provisions of this section shall govern the abatement of combustible materials and hazardous vegetation creating a fire hazard upon premises (reference Government Code 51175-51189 and Public Resources Code 4291). The District shall develop minimum abatement standards for land in residential or business, areas, or improved or unimproved parcels of any size, including vacant parcels of any type. Such standards shall be approved by the Board of Directors and may be modified periodically as circumstances dictate.
325.6.1 Clearance of hazardous vegetation or combustible materials from fire apparatus access roads. The fire code official is authorized to require areas within 3 feet on each side and 15 feet in height of the paved edge on fire apparatus access roads to be abated of hazardous vegetation and combustible material. On unpaved fire apparatus access roads, the measurement will be from the edge of the improved roadway surface.
325.6.2 Clearance of Hazardous Vegetation Combustible material from parcels. All improved and unimproved parcels declared a public nuisance by the
8.8A
Board of Directors shall be abated as determined by the fire code official. 325.6.2.1 Remove from improved and unimproved parcels all hazardous vegetation and combustible material that are deemed a fire hazard. 325.6.2.2 Parcels one acre or less (43,560 square feet) shall require abatement of the entire parcel. 325.6.2.3 Parcels over one acre (43,560 square feet) may be required to comply with the following requirements: ● Parcels shall provide 30-foot fuel breaks along the perimeter of the property line. ● Parcels 10 acres or more shall provide a 30-foot cross breaks to divide the parcel into approximately 5-acre sections. ● Eliminate any ladder fuels that can readily transmit fire in fuel breaks and cross breaks. ● Provide 100 feet clearance from unimproved parcels to property line of improved adjacent parcels. ● Provide 100 feet clearance around structures in accordance with 325.6.3. 325.6.3 Clearance of brush or vegetative growth from structures. Any person owning, leasing, controlling, operating or maintaining any structure in, upon, or adjoining any hazardous fire area shall at all times maintain defensible space around and adjacent to such structure by removing and clearing away all combustible material for a distance not less than 100 feet from all portions of the structure. Distances may be increased or decreased by the fire code official based on site specific analysis of local conditions. Exception: Single specimens of trees ornamental vegetative fuels or cultivated ground cover, such as green grass, ivy succulents or similar plants used as ground cover, provided that they do not form a means of readily transmitting fire as determined by the fire code official. 325.6.3.1 Remove that portion of any tree that extends within 10 feet of the outlet of any chimney or stovepipe. 325.6.3.1.1 Remove hazardous vegetation and combustible material around any outdoor wood burning fire pit, heating or cooking appliance. 325.6.3.1.2 Annual grasses must be removed or cut to less than 3 inches. 325.6.3.2 Maintain any tree, shrub, or other plant adjacent to or overhanging any structure free of dead limbs, branches or other combustible material that is determined to be a fire hazard. 325.6.3.3 Maintain the roof of any structure and roof gutters free of leaves, needles, or hazardous vegetation and other combustible materials. 325.6.3.4 Maintain trees to remove ladder fuels so that foliage, twigs or branches are greater than 6 feet above the ground or surface fuels within 100 feet of any structure, or within 10 feet of the paved edge of any fire apparatus access road. On unpaved fire apparatus access roads, the measurement will be from the edge of the improved roadway surface. 325.6.3.5 Maintain 6 feet of vertical clearance between roof surfaces and portions of trees overhanging any structure. 325.6.3.5.1 All Monterey Pines (Pinus radiata) and Eucalyptus (Genus Eucalyptus) must be 6 feet or greater, measured horizontally or vertically from any habitable structure. 8.8A
325.6.3.6 Maintain all ground areas within 2 feet of the exterior walls of any habitable structure free of combustible ground cover including combustible mulch and barks.
Exception: Ornamental vegetative fuels or cultivated ground cover, such as green grass, ivy succulents or similar plants used a ground cover, provided that they do not form a means of readily transmitting fire as determined by the fire code official. MOFD will maintain a list of approved plant species that may be used as ground cover.
325.6.3.6.1 All native and nonnative plant species next to a habitable structure must be maintained in a manner that removes combustible material within a 2- foot horizontal and 1- foot vertical area, measured from the base of the structure.
Exception: Ornamental vegetative species used as ground cover that are irrigated and have a high moisture content and configuration that would not promote or cause a fire to spread from the vegetation to the structure. Brush and other ornamental species may be planted within 2-feet of a structure provided foliage, twigs, and small branches are maintained in such a manner to create a minimum of 1-foot clearance above the ground or ground cover. MOFD will maintain a list of approved plant species that may be used as ground cover.
325.6.3.7 Remove all Junipers (genus juniperus) and Bamboo (genus bambusa) within 10 feet of the paved edge of all public and private roads by December 31, 2023.
325.7 Fire Protection Plan. A fire protection plan shall be prepared by the applicant when required by the fire code official. All Fire Protection Plans require approval by the Fire Code Official.
325.9.1.7 Immediate hazard. When, in the opinion of the fire code official, an extreme fire hazard exists which constitutes an immediate threat to public, safety, and welfare, and it is deemed necessary to abate such hazard as promptly as possible, said fire hazard shall be removed or abated within five (5) days. Notice of the violations and abatement action taken shall be provided within seven (7) business days after such emergency abatement.
325.9.1.12 Fuel breaks. In lieu of ordering complete abatement, the fire code official of this jurisdiction may order the preparation of fuel breaks around parcels of property where hazardous vegetation and combustible material are present. In determining the proper width for fuel breaks, the fire code official shall consider the height and type of fuels, weather conditions, topography, and accessibility to the property of fire protection equipment.
325.9.10 Sale or transfer of property. Before the close of escrow, the seller shall provide to the buyer documentation from the Fire Chief, Fire Code Official or his/ her designee stating that the property is currently in compliance with the exterior hazard abatement section of the Moraga Orinda Fire Code. The fire code official shall have discretion to accept alternate means and measures in the event completion of the required work will delay the sale or transfer of property.
5.2.2 Burn Ban Ordinance 20-03
8.8A
An Ordinance of the Moraga-Orinda Fire District of Contra Costa County, California, Setting Forth the Requirements and/or Restrictions Pertaining to Banning Open Burning and Recreational Fires during High Fire Conditions and Providing for Enforcement Options and Penalties. Every year open burning, camp fires, bonfires, and recreational fires escape control and require an emergency response from fire agencies. By restricting the time of year that open burning is allowed, the threat to our community posed by uncontrolled wildfire is reduced. The Burn Ban places restrictions on Fires During Hazardous Fire Conditions. Open Burning on all lands within the jurisdiction of the Moraga Orinda Fire District (“MOFD”), including the local response area (LRA), is prohibited when the California Department of Forestry and Fire Protection (CalFire) issues a burn suspension in the state responsibility area (SRA). Open Burning is also prohibited on all lands within the jurisdiction of the MOFD at any time the Fire Chief or his or her designee finds that atmospheric conditions or other local circumstances make such fires hazardous, including when factors, such as high winds, low fuel moistures, fire weather, the issuance of red flag warnings, or severe threat of wildland fire, present the risk of destruction by wildfire to life, wildlife, property or natural resources. The Fire Chief shall provide notice of the suspension on Open Burning by posting the suspension on the District’s website and mailing notice to those residents on its mailing list. This prohibition shall be made effective 24 hours following its declaration. Any person who fails to comply with this section may be subject to a fine of $500.00 per each day of violation. The prohibition on Open Burning applies to Open Burning, Campfires, Bonfires, Portable Outdoor Fireplaces, Ceremonial Fires, and Recreational Fires, as defined in the 2019 California Fire Code. Campfires on private lands, with a MOFD, issued fire permits and any additional restrictions as determined by MOFD staff. Ordinance 20-03 was passed, approved, and adopted by the Moraga-Orinda Board of Directors on July 15, 2020.
5.2.3 CEQA Notice Of Exemption
The Moraga-Orinda Fire District filed a CEQA Notice of Exemption with the Contra Costa County on July 14, 2020, to extend CEQA exemptions for fuel management activities from 30’ to 100’ from structures to increase defensible space adjacent to structures in Wildland-Urban Interface Fire Areas to promote Fire Prevention and firefighting. Areas of the Moraga-Orinda Fire District have been designated as Fire Hazard Severity Zones and are listed as Wildland-Urban interface communities and Communities at Risk by CAL FIRE. Properties within a Fire Hazard Severity Zone and areas designated as Communities at Risk are required to maintain 100 feet of defensible space. This requirement can be found in Public Resources Code sections 4290, and Government Code sections 51175-51189.
The Notice of Exemption allows the Moraga-Orinda Fire District to designate areas of the jurisdiction as a CEQA exemption for all fuel mitigation hazard reduction done within 30 feet of structures unless the fire jurisdiction declares the need (supported by findings and evidence) to declare the need to move that to 100 feet. The Notice of Exemption exempts all fuel mitigation work occurring within 100 feet of a structure so long as it does not result in the taking
8.8A
of endangered rare or threatened plants or animal species or significant erosion or sedimentation of surface waters.
5.2.4 Wildland Urban Interface - Fire Area Ordinance 20-02
An Ordinance of the Moraga-Orinda Fire District of Contra Costa County, California, Designating Certain Identified Areas Within The District As A Wildland Urban Interface Fire Area. “Wildland-Urban Interface Fire Area'' means a geographical area identified by the state as a “Fire Hazard Severity Zone” in accordance with the Public Resources Code section 4201 through 4204 and Government Code sections 51175 through 51189, or other areas designated by the Moraga-Orinda Fire District as the enforcing agency to be at significant risk from wildfires. Pursuant to Public Resources Code Sections 4201 through 4204 and Government Code Sections 51175 through 51189, and based on the findings in Section 2 of the Ordinance and the substantial evidence supporting those findings, those areas identified by CAL FIRE as Very High Fire Hazard Severity and High Fire Hazard Severity Zones on FRAP map fhszl06_1 map are hereby designated as a Wildland-Urban Interface Fire Area. Designation of Local Response Areas of the District as Wildland Urban Interface Area requires the use of ember resistant construction for new buildings. State law currently requires the use of ember resistant construction for new buildings in all State Response Areas within Moraga-Orinda Fire District’s jurisdiction outside of the City and Town limits. Ordinance 20-02 was passed, approved, and adopted by the Moraga-Orinda Board of Directors on June 17, 2020.
5.2.5 Red Flag Warning Plan
A Red Flag Warning means that the combination of weather and fuel moisture are at hazardous levels and could lead to rapid or dramatic increases in wildfire activity. The Red Flag Warning Plan utilizes available MOFD personnel, cooperating fire agencies, resident groups, and the news media to inform the public of high fire danger, the potential for a major wildfire, and the need to be aware of and exercise fire safe practices during these periods. Additional information is available at http://www.mofd.org 5.2.6 Public Education MOFD’s “Ready, Set, Go” program is an important educational tool which was developed in May of 2009 as a new approach for educating Southern California residents about the year-round threat of wildfire. This educational program seeks to gain public involvement towards the goal of reducing the loss of life caused by delays in evacuation. The program is taught by the LAMORINDA CERT program and is featured in Resident’s Guide to Wildfire.
The fire district provides additional information and programs related to wildfire safety, including:
● FIREWISE USA program which provides a comprehensive list of life and safety information regarding measures that can be taken to provide home defensible space tactics as well as a program for neighborhood recognition. This fire district supports this program through education and neighborhood assessments. 8.8A
● Fire Safety education program is offered in conjunction with elementary school programs. ● Fire Prevention and regional fire history presentations which are available on the Fire District’s home page and given in person several times per year. This presentation provides an overview of regional fire history, a fire science primer, and best practices for the creation of defensible space and home hardening.
5.3 RECOMMENDATIONS – Community/District Preparedness: Education is viewed as a force multiplier and a critical component to the transition of our community to a fire safe future. Due to the size of the community and the inherent limitations to a program based on enforcement, voluntary compliance continues to be the fire district’s goal. Education addressing both the importance and best practices will continue to be the foundation upon which all other programs are built. A key recommendation is working with potential partners to find common ground, share ideas and develop joint implementation of local projects. These partners may expand beyond the traditional agency partners to include volunteer groups who have interest in neighborhood or nearby open spaces. Recommendations include:
Project Description Priority Community Outreach Recognizing the community’s interest in addressing the High wildfire threat and the tremendous capacity latent within and Education our population, the district will invest heavily in outreach and education to inform the populace of both the overarching plan and their role in its implementation. New and creative methods will be employed in recognition of the diverse nature of the community and varieties of ways they receive and process information. The overarching intent of this LOE is that no resident will be cited until the district can demonstrate that they were aware of the requirements and given adequate time to bring their parcel into compliance. Education will be the primary driver of internal fuels mitigation efforts.
Evacuation Planning Building upon the work done in partnership with Moraga High and Orinda PD, MOFD will continue to refine evacuation plans to include notification, time phased evacuation orders, surface street capacity, and the identification of Temporary Refuge Areas in both North Orinda and Moraga. These plans will be captured in automated tools that will make near real time recommendations in the event of an evacuation. These efforts will be aided by LOE #7 Evacuation Notification Recognizing the limitations of the current landline and cellular High based evacuation notification system, particularly during public safety power shut offs, the fire district will continue to work with the CWS and County OES to develop new systems to ensure all residents have reliable access to evacuation orders.
5.4 Enhanced Suppression Capability
5.4.1 Automatic- and Mutual-aid Partnerships
8.8A
MOFD deploys units for Fire Suppression (structural and vegetation) and Emergency Medical Services. In addition to its own resources, the District also has automatic and mutual-aid agreements in place with neighboring agencies, including Contra Costa Fire Protection District, Berkeley Fire Department, Oakland Fire Department, the El Cerrito-Kensington Fire Department, and CAL Fire.
5.4.2 Water Sources Reliable water supply is a critical element to wildfire suppression. There are almost 700 fire hydrants within the district with most areas having adequate coverage; however, there are areas of the district with fewer hydrants. In these areas alternate water supplies such as water tenders, fire engines using their onboard water tanks to establish a water shuttle, as well as static water sources such as pools, lakes, and other water bodies can be used to supplement areas with fewer hydrants. However, fewer available waters sources in some areas may hinder fire suppression efforts and affect how quickly a wildfire is controlled.
5.5 RECOMMENDATIONS - Fire Suppression Capability:
Project Description Priority Wildfire Preplanning Given MOFD’s small size and the potential for a large High scale event that exceeds the capacity of on-duty resources, the district must be prepared to request and employ large numbers of mutual aid suppression. Resources during the first operational period. In order to meet the command and control requirements, MOFD will recruit, train, qualify, and maintain interested members to become CICCS recognized Division Supervisors. These members will gain valuable experience through OCMA deployments that will build the requisite skills to rapidly employ mutual aid resources for a future fire in the MOFD jurisdiction.
The preplanning process will include the designation of identified and marked division boundaries, associated communications plan, water supply, suppression objectives, and evacuation considerations.
Understanding that responding agencies will not be familiar with MOFD’s operational area, this LOE will focus on the development of internal leaders who will be able to direct incoming units to make the most efficient use of these resources.
8.8A
Early Detection and In an effort to leverage available technologies to reduce High Notification Systems delays in wildfire reporting, increase location certainty, and automate the processing of evacuation decisions, the district is currently developing a Wildfire Information Processor (WIP) that includes the following components: 1. Early wildfire detection 2. Autonomous wildfire confirmation 3. Near real time wildfire spread modeling 4. Evacuation Decision Support Tool a. Time phased evacuation recommendations shared via a common operating picture b. Dynamic surface street capacity modeling c. Google/Apple maps integration d. Traffic optimization via contraflow traffic systems and traffic control recommendations 5. API integration with CWS to speed the development of a common operating picture Type 6 Brush Truck Deploy a Type 6 Brush Truck to address wildland firefighting access for members assigned to Station 44 and increase access to wilderness areas. TRA Water Trailer Pumps Recognizing the difficulties inherent to accessing non- standard water supplies such as pools in a suburban environment, this fire district has outfitted two pump trailers to provide access to large in-ground water sources and equipped all apparatus with smaller trash pumps for the same purpose.
5.6 Protecting Values During a WUI fire, the protection of human life safety for both firefighters and civilians is the first priority, with property (i.e., homes, businesses, historic sites, infrastructure, etc.) and resource values secondary. Many citizens incorrectly assume that there will be firefighters available to protect their homes or structures during a WUI fire; however, with the thousands of structures in MOFD, there are simply not enough fire personnel or fire equipment to defend each structure or value. Often in extreme wildfire situations, such as Diablo Wind events, it is extremely unsafe and impossible for firefighters or citizens to make an effective defensive stand, so these structures and values must be able to survive on their own. This survival is made possible through passive measures, completed in advance of a fire’s arrival, which disrupt the continuity of the fuel bed.
The ability of firefighters to protect values at risk depends on many factors. Firefighters arriving on scene will perform a quick triage to determine whether a structure is defendable. They look for access/egress issues, whether a structure has characteristics of vulnerability, hazardous material issues, adequate water sources, adequate defensible space, and whether the defensible space provides them safe operational space. The defensible space includes both wildland vegetation as well as ornamental vegetation used in landscaping. Often, ornamental vegetation poses a greater threat than wildland vegetation.
8.8A
In addition to defensible space requirements included in the Public Resources Code and California Fire Code, firefighters must consider whether the defensible space requirements are enough during a wildfire to provide a safe operational space based on the fire behavior they are observing. Depending on fire behavior, 100-feet of defensible space may not be sufficient for safety in defending structures and other values. Safety zone guidelines provide safe operational space for firefighters protecting structures. Firefighters require a minimum distance of 4 times the height from observed or anticipated flame lengths; however, these distances are a minimum and will likely require greater distances if the fire behavior dictates it. The safety zone guidelines assume that there is no wind or slope and convective heat from wind and/or terrain influences. Areas with these influences will need greater distances than those recommended in this analysis to provide for firefighter safety. Observations have shown that flame lengths exceeding 70-feet do occur during wildfires in this area, so depending on the slope or wind components, defensible space distances greater than 100-feet may be needed depending on slope and fuel type.
When defensible space, fuelbreaks, and area treatments are coordinated, the community’s natural resources are afforded an enhanced level of protection from wildfire that may originate from a structure or home. These fuel treatments moderate fire behavior, improve access for firefighters, and provide a safer working environment allowing them to protect the community’s natural resource values and suppress the wildfire.
5.6.1 Reducing Structure Ignitability
The ability of a structure to survive wildfire depends on its construction materials and the quality of the defensible space surrounding it. Burning embers from a wildfire will find the weak link in a structure and ignite it because of a small, overlooked or seemingly inconsequential factor. However, there are measures that can be taken to safeguard structures from wildfire. If a structure’s vulnerability to ignition can be mitigated, then the catastrophic loss of structures can be minimized. The exterior construction material, structure design, maintenance of the material, and defensible space will determine whether a structure will survive or not. Most actions to reduce the ignition potential of a structure are with the structure itself and the immediate area directly adjacent to the structure within 100 feet. Under some circumstances reducing fire intensity, and therefore the structure ignition risk, may involve extending the zone further depending on steepness of slopes and typical fire weather wind events (i.e. Diablo winds).
Key Ignition Resistance Factor The key to ignition resistance is the design of the structure, the materials used in its construction and the presence of defensible space. Research points to basic factors that affect the risk of a structure burning in a wildfire. A weakness in any of these areas can lead to a similar result – a destroyed or severely damaged home or building. The following information is adapted from several sources including the Insurance Institute for Building and Home Safety. Additional information can be found at their website https://disastersafety.org/ibhs-risks-wildfire/
Flammability of the Roof Research shows that homes with a non-combustible roof and defensible space of at least 30 to 60 feet around the structure have an 85-95% chance of survival in a wildfire. At a minimum, a home structure should have a Class A-rated, fire-resistant roof cover or 8.8A
assembly, and preferably one that is self-extinguishing once a falling ember burns out. Self-extinguishing means that the firebrand will not burn through to the roof deck and flames will not spread to other parts of the roof. Without a fire-resistant roof, other approaches toward mitigation will fall short of protecting the home. Roof shape also plays an important role. If the roof has a lot of ridges and valleys or roof segments that intersect with vertical walls your house is more vulnerable to wildfire. Even a Class-A roof is more vulnerable because vegetative debris and wind-blown embers readily accumulate at these intersections and can expose combustible siding, vents or windows as well as the roof to fire. Wind-blown debris and overhanging trees can lead to gutters full of leaves and needles on your roof and gutter. Research has shown that a home with a gutter full of leaves has enough fuel to ignite a roof, especially if there is a path for the fire to reach any exposed flammable surfaces such as the edges of roof structure or through vents. Keeping gutters clean of debris is especially important if you have a multi-story building or dormer windows where exterior siding would be exposed to flames from debris in gutters.
Structure Openings – Vents, Doors and Windows Many post-fire surveys of damaged buildings have shown that the attic/roof and foundation vents are key entry points for embers and flames. Areas where there are direct pathways to the attic, house or crawl space provide an easy entry point. This can include vents, soffits or windows prone to breaking when exposed to wildfire conditions (usually unprotected, single pane windows). Window fans, pet doors, and fireplaces chimneys can allow firebrands to enter if left open or unscreened. Recent fires have shown that screened vents alone may fail to keep embers out of attics or other spaces. Pre-cut fire resistive covers are one solution. New technology combines several features that increase the effectiveness of preventing embers from entering these flammable spaces; however, maintenance issues need to be evaluated when these products are considered. Testing has shown that single pane windows are highly vulnerable to breaking when exposed to wildfire conditions. Larger windows are more vulnerable to breaking than smaller windows. Some glass will break after only 1 to 3 minutes exposure to intense heat allowing flames and embers to get inside and further ignite furnishings. Double pane windows with tempered glass for the outside pane can effectively increase the ability to survive a wildfire as well as a long- term solution for energy conservation within the home.
Siding Siding can be vulnerable for several reasons. If ignited, combustible siding can provide a path for flames to reach other vulnerable components such as windows or eaves. Second, a horizontal or vertical joint in the siding (or at the top or bottom of the material) can provide access for embers or flames into the house. Some materials, such as vinyl siding, will deform and fall off the wall at relatively low heat or flame exposure. If this happens, protection of the structure will depend on the underlying sheathing in the wall assembly.
Walls need to resist heat and flames, as well as embers. Non-combustible materials like three- coat stucco, fiber cement, brick and tile resist flames, but don’t always resist heat 8.8A
and embers. Therefore, incorporating sheet-rock or other non-combustible sheathing material into the wall assembly underneath the exterior material will improve performance.
Regardless of wall material choice, all gaps at the top or bottom edges, or at lap joints must be sealed or caulked to reduce the potential for ember intrusion. Embers can also accumulate at the foundation if the lower edges of the siding material is left unsealed. The more complicated the lap joint, such as tongue-and-groove or shiplap, the better the resistance from flame or embers. Attention to construction detail, such as use of metal flashing where fences or decks attached to walls can prevent accumulation of debris and slow ignition.
Overhanging Structures Eaves, alcoves, entry ways, patio covers, decks, porches, and exterior stairways all have the potential to “trap” heat under them or create areas where burning embers can accumulate. Openings or gaps in blocking also result in areas where wind-blown embers can become lodged and ignite debris or wood.
Decking Decks, patios and porches can become a pathway for fire into a home. Most are attached to a home and adjacent to doors, windows, sliding glass doors or other openings and combustible siding. Materials used to build the deck, the furniture or other items on top of the deck, as well as the items stored beneath them, all can increase the ease of structure ignition. Decks and porches can be particularly vulnerable when the home is sited on a slope or surrounded by vegetation where flame lengths can reach more than 30 feet, exposing even elevated decks. The combustibility of wood deck boards is common knowledge; however, the performance of plastic composite decking products is less well known. Some manufacturers are incorporating fire retardant chemicals into these products. Information can be found at the California State Fire Marshal Wildfire Protection Building Construction website.
5.6.2 Adoption of California Fire Code Chapter 7A Standards
The presence of structures within the WUI exposes both the natural and developed environments to increased risk of destruction by wildfire. In areas where the accumulation of flammable vegetation coexists with residential development, an ignition can lead to catastrophic fire. Mitigation of hazards that contribute to ignitability can reduce the potential of fire loss. Adoption and enforcement of fire and building codes is an essential part of managing the risk in the WUI. The California State Fire Marshal’s Office developed state of the art building standards known as “Chapter 7A” effective January 1, 2008 for use on new building construction within LRA Very High Hazard Severity Zones. Other pertinent codes are included in California Code of Regulations (CCR) Title 24, such as the California Building Code (CBC) Part 2, California Residential Code (CRC) Part 2.5, California Fire Code (CFC) Part 9, California Reference Standards Code (CRSC) Part 12. More detail about these 8.8A
codes, code compliance policies and accepted products can be found at http://osfm.fire.ca.gov/codedevelopment/wildfireprotectionbuildingconstructio n.
The City of Orinda and Town of Moraga Building Codes meet the Chapter 7A standard for the very high fire hazard areas and Wildland Urban Interface Fire Areas. These standards are in effect on SRA lands for all areas with Wildfire Hazard Severity Zone rating. For communities such as Moraga and Orinda that have limited room for new development, it is critical to incorporate fire safety in the general plan safety elements. In 2012, Senate Bill 1241 was signed into law creating new wildfire safety requirements related to land use planning and updates to the Housing and Safety Elements. The Board of Forestry and CAL FIRE will now sign off on these plans for compliance. No fire department can be expected to prevent all home losses in a WUI setting. The potential for a wildfire to outpace suppression efforts means that all homeowners in WUI areas must accept a high degree of risk, as well as responsibility.
5.6.3 Fuel Hazard Reduction Any fuel source that will bring flames close the structure can be a hazard. Examples of fuel hazards include: ● Flammable plants close to a wall ● Dead foliage that builds up underneath succulents or other normally fire-resistant plants ● Certain types of mulch and ● A combustible fence located close enough to allow flames to contact the overhanging roof above. Fuel sources within the “defensible space” area that support a high intensity spot fire are especially problematic. These include: any trees that can quickly become a fire torch (such as an untrimmed palm tree) a wooden trellis made of small lumber sizes, playground equipment made with wood pieces, or a pile of firewood on the ground or in a wheelbarrow.
Access to the property If firefighters and their equipment cannot gain access to the property and a water source, there is little chance they can protect the home. Access also affects the ability of the homeowner to evacuate the site should the need arise. In some areas these narrow roads can become constricted with on-street parking, temporary lane closures, encroachment into the road right of way by construction or by overgrown roadside vegetation. The communities served by only one road are at increased risk.
Surrounding topography and location of structures Adjacent steep slopes and topographic features, such as natural chimneys or chutes, can intensify fire behavior. Structures located mid-slope or at the top of a steep slope are more likely to be damaged. A steeper slope will result in a faster moving fire, with longer flame lengths. A home with little setback from 8.8A
the slope will need to be more aggressive with vegetation treatment and maintenance. Weather and “Red Flag” Conditions Strong winds blowing a fire toward a house will have the same effect as being located on a slope. The fire will move faster and burn more intensely with taller flame lengths, blowing embers in front of the fire during periods of high winds. These high winds are often accompanied with an increase in temperature and decrease in relative humidity creating “Red Flag” conditions that further dry vegetation and wood building materials. Local topography often funnels wind and multiplies regional weather patterns.
Websites with additional information include: ⮚ Moraga Orinda Fire District - www.mofd.org ⮚ Center for Fire Research and Outreach - http://firecenter.berkeley.edu ⮚ Homeowner’s Wildfire Mitigation Guide - http://groups.ucanr.org/HWMG ⮚ Firesafe Landscape - http://ucanr.org/safelandscapes
5.6.4 Development Standards Development Standards to ensure that new developments incorporate wildfire protection measures to reduce structure loss include:
● Private Roads and Driveways – requirements for driveways and private road width, turnouts, grade/slope, switchbacks, construction, curve radius, signing, building addresses, and vegetation clearance. ● Stored Water Fire Protection Systems – requirements for capacity, tank setting, vegetation clearances, outlets, location of outlets, pipe material, standpipes, and pipe sizes. ● Defensible Space Standards – MOFD enforces requirements for all buildings, structures, and road systems to ensure they maintain the minimum defensible space requirement from on Resolution 16-02. ● Access Gates – requirements for emergency access to locked gates, types of gates, locking devices, locations, distance from roads, open gate width for ingress and egress, and “fail safe” mechanisms for electric gates. ● Fire Hydrant Spacing and Flow Rates – requirements for hydrant spacing, locations, numbers required, valves, outlets, types, clearance for objects, and flow rates for commercial, residential, and rural use.
5.6.5 Improving Structure Survivability within the WUI In concept, protecting structures exposed to wildfires is a relatively simple matter. Structures can ignite due to direct exposure to flames, from radiated heat or from embers. While all three sources must be addressed in order to improve the survivability of structures within the WUI, the steps to do so are
8.8A
well understood. It is recommended that the following measures be taken: 1. Reduce the amount of heat the structure will be exposed to through steps to reduce fuel loading near the structure and disruption of the continuity of fuel beds by creating and maintaining defensible space. 2. Limit the time the structure is exposed to direct flame impingement through vegetation management. Establishing a no fuel “home ignition zone” immediately adjacent to structures and creating “defensible space” in the first 30 - 100 feet from the house is critical. 3. Use fire resistant building materials and construction methods to increase the structure’s resistance to heat and flame. 4. Remove non-vegetative combustible materials stored near structures. Creating an effective defensible space around the structure and maintaining a fire safe landscape are critical to minimizing the threat of ignition. The homes in Moraga and Orinda are subject to existing regulations that require compliance with defensible space standards. The selection of a building’s site and materials has direct relationship to its survivability. New structures need to be located to reduce their exposure to the most intense part of a wildfire that might sweep across the site. There also are many noncombustible and fire resistive materials and treatments available to better protect structures and inhibit fire spread while these have limited application to MOFD since there is little new construction in these communities, it is imperative that any new construction be built in compliance with existing codes and best practices.
5.6.6 Retrofitting an Existing Structure for Survivability The areas at highest risk from wildfire in Moraga and Orinda are largely built out. In these communities new construction will occur as limited infill between existing homes or major remodels. As a result new, more stringent building codes offer limited opportunities to increase structure survivability. In these areas, identifying low cost, high return opportunities to retrofit existing homes and businesses is key to reducing losses due to wildfire. Outreach and education were again identified as priorities, as retrofits of existing structures are not required by the fire code.
Funding assistance for retrofit of existing structures has been non-existent in the past. In 2011, FEMA provided two grants to assist with wood shake roof replacement (Lake Tahoe Basin FEMA shake roof program and San Bernardino Mountains FEMA wood shake roof replacement assistance), however these programs have not been extended or expanded.
The Insurance Institute for Building and Home Safety (IBHS) continues to sponsor building safety research that leads to real-world solutions. They have identified key areas at risk and offer retrofit ideas. The following table has been adapted from IBHS Wildfire Home Assessment and Checklist: see disastersafety.org/wp-content/uploads/wildfire- checklist_IBHS.pdf for additional detailed information. The information has been generalized for planning purposes. Consult building professionals and local building departments for more detail related to your structure.
8.8A
Retrofitting Existing Structures to Increase Wildfire Survivability
Survivability Threat Retrofit Relative Cost/ Ease
Roof – the most vulnerable part of your home
Combustible roof. Professional roof inspection to determine if covering $$$$ Contractor and assembly are not “Class A.” Need to remove old roofs. Gaps at edges or ridges or other Install bird stops in gaps at edges or ridges. $-$$ openings in tile (clay) or metal Plug any roof openings that are not functioning as vents Contractor or roof Experienced
Combustible siding where lower level Replace siding with more fire resistant material and underlayment $$-$$$$ roof (first floor) meets upper wall or Contractor or upper level roof (second floor) Experienced
Vegetative debris accumulated on Routinely remove from roof. For complex steep, roofs Free - $ roof and gutters may consider hiring professional. Agile homeowner
Vents – vulnerable to wind-blown embers and flames
Unscreened or unprotected vents (in Attach screens (1/8” opening) or prepare solid covers to install $ foundations, crawl spaces, wall, when a wildfire is approaching. Use caution when installing or Agile homeowner dryer vents or gable end vents) removing covers on upper story vents.
Ember resistant vent retrofit Several types of new vent covers on market designed to reduce $$ risk of wind-blown embers. See Experienced DiY http://osfm.fire.ca.gov/codedevelopment/wildfireprotectionbuildi
n gconstruction
Gutters – fuel for falling embers could lead to fire in attic
Vegetative debris accumulated in Clean gutters on regular gutters. For complex steep, roofs Free - $ gutters may consider hiring professional. Agile homeowner
Gutter screen installation Gutter covers help manage debris build up. Can result $$ in accumulation of debris on roof behind gutter – so some maintenance may still be required.
Open Eaves or Projections – vulnerable to flame or embers could lead to fire in attic
Open eave construction or visible Plug openings with durable caulk or install non- $-$$$ gaps between blocking and rafter combustible covering over blocking to eliminate openings. Contractor or tails. Alternatively box in eaves. This method may require vents Experienced to remove excess moisture. DIY
Combustible soffit material or Replace with non-combustible material such as fiber $$-$$$ materials used to box in eaves (such cement product or exterior fire retardant treated plywood. Contractor or as wood boards, untreated plywood). Vinyl soffit material not recommended as it will deform and Experienced sag causing gaps. DIY
Retrofitting Existing Structures to Increase Wildfire Survivability
Survivability Threat Retrofit Relative Cost/ Ease
Windows – open windows are most vulnerable. The vulnerable part of a closed window is the glass.
8.8A
$$$ - Single pane windows Install dual pane windows. Preferred are multi- pane, $$$$ insulated glass with added benefit of greater energy Contractor conservation Multi-pane (double or triple), tempered glass is 4 times more resistant to breaking in wildfire. Cost increases are relative to the opening size. $-$$ No window coverings to protect from Screens, shutters or pre-made covers will protect window Contractor glass breakage from embers, debris and radiant heat exposure. Covers would or be installed prior to evacuation. Least expensive alternative is Experienced DIY ½ plywood but need to clear area of combustible material that could ignite plywood.
$-$$ Contractor or Dome type skylights vulnerable Replace with flat, tempered glass skylight. Remove to breakage vegetation and accumulated debris next to and around skylight Experienced DIY Siding – fire from ignited siding can spread into stud cavity and up wall into eave, soffit or attic as well as expose window to flames
$$$$ Contractor r Combustible siding Re-siding is expensive but can be worthwhile if building is 15 feet or closer to adjacent properties or if inadequate defensible space. Replace with non-combustible siding so vertical flame Spread will not be a problem unless you have other combustible materials of highly flammable plants adjacent to wall. Siding
products and assembles that are better able to resist penetration of flames into stub cavity can be found at http://osfm.fire.ca.gov/codedevelopment/wildfireprotectionbuildi n gconstruction
$$$$ Contractor Gaps in joints of siding panels or Panel products have fewer lap joints and can be considered simple laps joint or plain bevel less vulnerable. Wood siding shingles and plain bevel lap joints joint are most vulnerable.
Foundations – post and beam style foundation can result in vulnerable crawl spaces
$-$$$ Open crawl space and post and Enclose foundation area with non-combustible skirting Contractor or beam style foundations material. Be sure to address moisture management issues Experienced through drainage and ventilation. Remove combustible DIY materials stored in the crawl space or under the building.
Retrofitting Existing Structures to Increase Wildfire Survivability
Survivability Threat Retrofit Relative Cost/ Ease
Decks can lead a wildfire directly into you home
Deck boards of combustible material Replace deck boards with fire or ignition resistant material. $$$-$$$$ Contractor Learn more about choosing wildfire-resistant decking at or Experienced DIY h ttp://osfm.fire.ca.gov/codedevelopment/wildfireprotectionbuildi n gconstruction
Combustible materials stored under or Move material to an enclosed area away from structure. If you Free-$$ on top of deck choose to enclose underside of deck be sure to address Experienced moisture management issues through drainage and ventilation DIY Enclose area below deck to reduce Use solid non-flammable material (fiber cement product or $-$$ Experienced 8.8A
5.7 RECOMMENDATIONS - Protecting Values:
Project Description Priority Building Code Updates In partnership with Orinda, Moraga, and County, the High Fire Marshal will develop a model code update for the next code adoption cycle to further address the new reality of wildfire threat and build upon the enhancements put in place during the 2019 code cycle. This next code cycle will include recommendations to increase use of ember resistant vents, expansion of fire resistant zones around structures to comply with best practices, and expansion of ember resistant construction standards to areas currently exempt as well as other items currently under development.
5.8 Fuels Mitigation Strategy The critical role of wildfire and fuels management in California’s ecosystems has long been recognized. Two renowned wildland fire researchers portray the critical role of wildfire/fuels management in the California ecosystem. Their concepts remain the same and apply to the wildfire environment in MOFD today.
The recommendations for hazard mitigation projects such as hazardous fuel treatments are general in nature, meaning site-specific planning addressing location, access, land ownership, biological concerns, archaeological and historical site concerns, topography, soils, and fuels are required prior to implementation. This CWPP does not require implementation of any of the recommendations but these recommendations can serve as guidelines for the implementation process if funding opportunities become available.
As a society, we recognize the necessity of managing the effects of wildfire on both humans and natural resources, and in the last 20 years, fuels management has come to play a leading role in managing ecosystems and natural resources. To effectively protect social values and natural resources, California land managers have focused attention on the manipulation of wildland fuel. Fuels management and fire prevention have joined fire suppression as key components of fire management programs. A fuels management strategy provides guidance for actions involving the manipulation of fuels to accomplish the overall goal of reducing or mitigating destructive wildfire hazards to the community. The tactics developed to implement this strategy consist of fuel treatment prescriptions that are grounded in wildfire science and follow a prioritization process based on protection of life, property and natural resources. Development of fuel treatment prescriptions and parameters draw on wildfire modeling outputs, specific fuel types, topography and location relative to structures, values at risk, and protected habitat. The goal of a fuel treatment plan and program is to modify potential fire behavior or fire effects to achieve a defined condition. The fuel treatment plan for MOFD follows federal and state programs, with a primary purpose of reducing risks to human communities and improving ecosystem health. Common objectives include reducing potential fire intensity, rate of spread, and severity of fire effects. Achieving these objectives can provide dual benefits - reducing the likelihood of damaging wildfire spreading from undeveloped areas to structures or from human development into undeveloped, valuable habitat areas. This fuels treatment plan is a set of site-specific tactics developed for MOFD’s areas of concern,
8.8A
including open spaces, undeveloped lands, and parks.
5.8.1 Existing Fuel Treatment Activities MOFD fuels program includes a manager who oversees day to day scheduling of the community chipping program, inspections, and neighborhood assessments. The fuels mitigation manager, in conjunction with the fire marshal and fire chief also coordinate with the major landowners to ensure required work and best practices are being following. These include the City of Orinda, the Town of Moraga, EBMUD, EBRPD, Central Sanitation District, St Mary’s College, John Muir Landtrust, and HOAs. This program involves several types of fuel treatment activities depending on the type of site, vegetation, and treatment objectives. The focus areas generally fall into two categories: ● Neighborhood Open Spaces ● Regional Open Spaces The application of open space treatments is dependent on the amount of development of the area. The following list captures a summary of current and most commonly applied fuel treatments by the four categories: o Neighborhood Open Spaces (as specified) • Mowing – mechanical mower equipment on annual herbaceous growth • Weed whacking • Shrub and tree maintenance – limbing, pruning, removal of dead/damaged vegetation • Handcrew work to reduce encroaching brush • Prescribed fire o Regional Open Space • Mowing – mechanical mower equipment on annual herbaceous growth • Shrub and tree maintenance – limbing, pruning, removal of dead/damaged vegetation • Invasive vegetation removal • Removal of decadent/dead shrubs/tree stumps • Chipping of dead/downed material • Tree pruning • Grazing • Prescribed fire The timing and interval for fuel treatments generally varies by site type and vegetation type. Fuel treatments in the open space areas usually occur once a year in the spring with an emphasis on perimeter areas in close proximity to developed lots. Larger projects in sensitive habitat areas are completed based on funding availability and existing regulatory standards. 5.8.2 Private Ownership Lands
The majority of the land within the district is comprised of small privately owned lots. These lands are subject to the defensible space requirements included in the Public Resource Code and the California Fire Code as adopted and amended by MOFD Resolution 20-01. In the open undeveloped land expanses of private
8.8A
ownership, there may be situations where the fuel conditions on the private land pose a wildfire threat to surrounding community values. Clearly, an active wildfire will not stop or change direction due to a designated administrative boundary so the fuel treatment recommendations presented in this CWPP are recommended for the entire land-base with additional emphasis in high risk areas.
5.8.3 Prioritization of Fuel Treatments The fuels management program strategy provides the groundwork for treatment prioritization. As in the case of emergency response program planning, wildfire or fuels treatment planning should follow the same priorities in protection, which are: 1. Life Safety 2. Property 3. Resources
Priority projects are identified by close proximity to dwellings or critical infrastructure and given a higher priority classification than those areas that are further from human developments. Recognizing the limited surface street capacity which defines many parts of the community, major evacuation routes and roadside fuel accumulations which may support direct flame impingement negatively impacting roadways during a major fire, evacuation roadside vegetation is given the same priority as fuel in the home ignition zone surrounding structures. Further priority is given to projects in and around the interface between wilderness lands and developed areas in alignment with modeled fire spread during Diablo Wind events. These areas are prioritized in an effort to prevent a wildfire from becoming established in the built up areas of the community. Lastly, projects are assessed for their suitability for low cost, high impact treatment measures. Due to the limited resources, measured in staff, funds, and time available, the prioritization of fuel treatments is a valuable tool to help guide MOFD staff and community decision makers through the implementation of hazard mitigation actions across the community. The prioritization ranking consists of qualitative designators - High, Moderate, or Low for each site within a VMU. In all cases, 3 dimensional fire spread propagated by embercast can still pose a serious threat to downwind values. Following protocol described previously, the primary attributes defining the three designators involve fuels and fire behavior characteristics and proximity to values. These designators are coarsely defined as follows:
● HIGH – Severe fire behavior characteristics are expected with significant threat to values by extreme temperatures from radiant and/or convective heat within 100 feet of values. ● MODERATE – Fire behavior is expected to pose a serious threat to values; values that are combustible can ignite from extreme temperatures from radiant and/or convective heat at distances greater than 100 feet from values. ● LOW – Low fire behavior characteristics are likely with minimal threat from radiant and convective heat to at risk values.
8.8A
In a majority of the open space areas of the district, the current requirements for perimeter mowing/discing or grazing of grass lands and perimeter shaded fuel break construction for wooded areas are effective for keeping the potential for fire spread low on those sites. The fuels treatment prioritization information shows grazed areas in the “low” priority category due to low fuel loading and absence of encroaching brush. It is important to continue the current treatment program to keep these undeveloped, low use areas in their low-hazard category.
It is also important to emphasize small parcel fuel reduction work to eliminate receptive fuel beds which will support downwind fire spread via embercast.
5.8.4 Fuel Treatment Levels and Treatment Types In a typical fuel treatment prescription, the amount of fuel removed can vary due to a number of contributing factors in a given location. This variation in the amount of fuel removed is also referred to as intensive fuel treatment level. The more intense the treatment, the more fuel is removed making less fuel available to burn, less fuel available to burn means fire behavior is reduced or moderated. While removing more fuel decreases the potential for fire spread, it also increases cost and environmental disruption. As a result, best practice is to apply the minimum amount of fuel reduction required to effectively reduce the risk of uncontrolled wildfire to any given parcel. The fuel treatment types take on a wide assortment of forms but can generally be divided broadly into five categories – mechanical treatments, manual treatments, fire treatments, biological treatments and herbicide treatments. The fuel treatment plan for MOFD will primarily focus on mechanical and manual treatments since the amount of biomass material removed is more controllable. Mechanical and manual treatments rely on a variety of methods to physically modify or remove fuel with more precision in application than prescribed fire and avoid smoke impacts and possible damage from the effects of scorching. Prescribed fire will be used in conjunction with these treatments for both maintenance of previously completed work and, with winter pile burning, to enable cut and stack efforts in brush fields. The following are brief descriptions of the more common types of mechanical and manual treatments:
Mowing
Mowing of grasses, weeds and low-shrubs is likely a familiar treatment activity to those that care for lawns and yards. Mowing in this setting is usually done using a larger commercial size mower where the operator rides atop the equipment; it may also be a mower that is dragged behind a tractor like vehicle. Mastication
Mastication is the mechanical grinding, crushing, shredding, chipping and 8.8A
chopping of fuel that reduces fire intensity and rate of spread. There are many types of machinery that have the capacity to do the mastication work. Examples include feller-bunchers or skidders modified with a masticating head, tractors pulling a mower/masticating head, excavators with a masticating head on their boom, dozers with masticator-type capability and innovative or custom machines with masticating capabilities.
Manual Fuel Treatment Manual work to accomplish fuels reduction work is likely to be a slower process, is the most expensive but is also the most precise method. The types of manual treatments often utilized include hand- thinning or removal of small understory brush and trees, limbing of larger trees, raking and hand-piling of surface debris, and weed-whacking grasses or low- growing shrubs. In suitable areas, manual fuel work can be used to set conditions for winter pile burning, increasing efficiency by reducing the need to move and chip material. Thinning
Tree and shrub thinning is used as a treatment to modify the fuel structure in stands of trees and shrubs/brush that have become more dense. Thinning a stand reduces ladder fuel or crown fuel continuity and effectively moderates crown fire behavior. A thinning treatment can provide economic returns, possibly producing some commercial products. In most cases, thinning is only effective as a fuel management technique when the fine surface fuels are also reduced (Agee, J., Skinner, C., 2005). Thinning is an effective fuels management method if it reduces the likelihood that a surface fire will transition into a crown fire by the break-up of vertical and horizontal fuel continuity (Further information on the design of thinning prescriptions are in Chapter 6.3.4). Biological Treatment
Biological treatment involves the use of domestic livestock grazing or browsing to reduce surface fuel loads. This treatment can be very effective in treating fuels. This method is applied primarily within the WUI in shrublands or grasslands. Grazing can reduce the need and costs of mechanical treatments such as mowing or disking and also eliminates the fire hazard aspect of equipment use in high fire hazard areas. A few limitations include strategic limitations to narrow strips of land along roads due to fencing and transportation costs, required access to water sources or transportation of water to the site, and the animal’s indiscriminate fuel reduction as compared to manual or mechanical treatments. Of the available ruminants, cattle are preferred due to the lack of predators and potential to generate annual grazing revenue.
5.8.5 Fuel Treatment Prescriptions The fuel management prescriptions were developed to guide treatments to achieve a less hazardous fuel profile. Treatment types will vary based on
8.8A
vegetation type, site topography, project objectives, and may have limitations due to sensitive habitat, archaeological concerns, soil, water courses, and proximity to structures. It is important to understand that the work can be costly and prone to resource limitations as well as environmental constraints when working in sensitive habitat and watershed areas. As a result, implementation of these projects will likely be in a staged approach over a multi-year period. The CWPP is intended to serve as a foundational tool that will help MOFD managers and other stakeholders work with the community to mindfully apply a fuel management strategy.
5.8.6 Fuel Treatments and Firefighter Safety Adequate defensible space provides a safer environment for firefighters when protecting structures. Safe operational space for firefighting personnel was used as the criterion to validate clearance requirements and applies to guidelines used for a wildland fire safety zone.
5.8.7 Fuel Treatment Tactics The fuel prescription for a given site may identify a specific fuel treatment tactic that is a best fit or design for hazard reduction on the site. The fuel treatment types are methods utilized to implement recommended tactical treatment designs. In any treatment design/tactic, the goal is to create and maintain a fire resilient area by implementing a three-part objective: reduce surface fuels, reduce ladder fuels, and reduce decadent crown density. Commonly applied fuel treatment tactics include fuelbreaks, shaded fuelbreaks, area treatments, a feathered edge effect, and gradient thinning or fuel removal. . Fuelbreak A strategically located wide block, or strip, on which a cover of dense, heavy or flammable vegetation has been permanently changed to one of lower fuel volume or reduced flammability. Recent interest in fuelbreaks and similar concepts has spawned new names such as defensible fuel profile zones and community protection zones. Fuelbreak prescriptions including width, amount of fuel reduction, and maintenance standards will vary depending on fuel type, slope and location on the land, and many other environmental
Shaded Fuelbreak Is a type of fuelbreak in stands of trees. A shaded fuelbreak is created by altering surface fuels, increasing the height to the base of the live crown of trees, and in heavy stands of non-native trees, opening the canopy by removing or thinning a limited number of trees. The thinning prescriptions will vary based on many site specific variables including, but not limited to: tree species and size, stand density, site location, and area objectives (further information on thinning is provided later in this section). Shaded fuel breaks are particularly well suited to this region as the tree canopy reduces regrowth of ground fuels and the topography and tree species in this area are not conducive to crown fire runs.
8.8A
Area Treatments Rather than being an alternative to fuelbreaks, area treatments are an expansion of the fuelbreak concept to other areas of the landscape. An area treatment may be necessary due to the fuel condition on the site and proximity to values at risk.
Feathered Edge A treatment design tactic utilized to create a less visually obtrusive treatment boundary. This is done by allowing some variance in the distance parameters of a treatment zone’s horizontal distance such that the final results are not a straight-line or linear hedge appearance. This feathering technique can be used in either timber or brush vegetation type and is often an important consideration in high visibility areas in proximity to valuable natural features.
Gradient Fuel Removal Describes the treatment resulting from a variation in the intensive level of fuel removal on a site. This technique is used in locations or zones where a more intensive treatment close to homes, structures or other values is used, graduating out to less intensive as distance to the value at risk increases.
Thinning Generally prescribed by a spatial distance between crowns or stems/boles of larger or “leave” trees and a diameter limit for trees removed. This is also described in terms of a desired percentage of canopy cover to remain after thinning. Another prescription method (more often utilized in commercial timber sale activity) is by specified basal area (the total cross-sectional area of the trees in a stand, at breast height or 4.5 feet above the ground measured in square feet per acre). A prescribed thinning treatment tactic may be part of a recommended prescription for on-site trees in any of the spatial designs treatments described in this section. In any thinning treatment application, the thinned material must be treated; methods may include removal, chipping, mastication, or piling and burning. Recommend a Registered Professional Forester to develop thinning guidelines. NOTE: There are specified techniques required in trimming/removal of eucalyptus that will minimize stump sprouting.
Roadside Fuel Treatment A critical feature that provides safe access/egress routes for both public and fire personnel during a wildfire event. The roadside clearance protocol for MOFD follows the standards adopted by the fire code.
The primary clearance considerations are as follows: o Vertical clearance of 15-feet.
8.8A
o Horizontal clearance of at least 3 feet on each side of driveways and roads. Best practice recommends extending this clearance to 10’ to reduce the potential for flame impingement to roadways. o Exclusion of Juniper and Bamboo within 10’ of the roadside by 2023
5.8.8 Fuel Treatment Implementation Timing - Seasonality Once a site’s prescription has been identified (including fuel treatment type and design tactics as well as knowledge of the priority ranking) the next consideration is timing of implementation.
Seasonal limitations include rainy weather, which causes soil/site conditions that are not conducive to mechanical work. Some limited manual work to address brush, trees, and accumulations of decadent combustive material may be an option during these wet conditions on a site- by-site basis. During the hot and dry periods during the late summer and fall, mechanical work should be limited due to the potential for hot machinery (i.e. exhaust systems) causing a wildfire ignition in dry grass, or metal scraping on a rock and producing sparks in dry herbaceous fuels potentially igniting a wildfire. In many cases, due to late rains and regrowth mowing type work to reduce annual grass and weeds may be necessary more than once a year. Mowing after the District’s June 1st compliance deadline requires careful consideration on a case-by-case basis depending on the growth, fire danger, and site conditions.
5.8.9 Environmental Review and Permitting
The Moraga-Orinda Fire District Action Plan, an Appendix to the Contra Costa Countywide CWPP, is an advisory document. The Plan was prepared by MOFD staff in collaboration with public agencies and other interested stakeholders pursuant to the Healthy Forests Restoration Act and the contents of this CWPP are opinions of these stakeholders following the procedures outlined in The Wildland Fire Leadership Council's handbook, “Preparing a Community Wildfire Protection Plan, A Handbook for Wildland Urban Interface Communities.” More specifically, landscape and fire science discussions, WUI designation, priority of at-risk communities, regulatory interpretation and other discussions set forth in this Plan are findings and recommendations by these stakeholders to help protect the community from wildfires. Because this Plan is an advisory document, the Plan does not legally commit any public agency to a specific course of action or conduct and thus, is not a project subject to CEQA or NEPA. At least twelve counties in California have signed CWPPs without considering the CWPP as a project subject to CEQA.
However, if and once funding is received from local, state or federal agencies and prior to work performed, or prior to issuance of discretionary permits or other entitlements by any public agencies to which CEQA or NEPA may apply, the lead agency must consider whether the proposed activity is a project under
8.8A
CEQA or NEPA. If the lead agency makes a determination that the proposed activity is a project subject to CEQA or NEPA, the lead agency must perform environmental review.
In addition to NEPA or CEQA, it is recognized there are a number of permits that may need to be obtained prior to fuel reduction work including: . US Army Corps of Engineers: Clean Water Act Section 404 or Rivers and Harbors Act Section 10 Nationwide Permit or Individual Permit . US Fish and Wildlife Service or National Marine Fisheries Service: Section 7 or Section 10 Consultation . Regional Water Quality Control Board: Clean Water Act Section 401 or Porter Cologne Act 401 Certification or Water Discharge Requirement . California Department of Fish and Game: Section 1600 Streambed Alteration Agreement; Fish and Game Code and California Endangered Species Act Streambed Alteration Agreement, CESA 2081 or CESA 2080.1 Permit
Other activities may not require specific agency permits, but may require additional review or specific mitigation measures to comply with: . Migratory Bird Treaty Act . National Historic Preservation Act (Advisory Council on Historic Preservation Section 106 review; State Historic Preservation Office) . Bay Area Air Quality Management District Regulation 5. Open Burning. . County Agricultural Commission, CAL EPA and Federal EPA on use of herbicides . Local tree ordinances . Local stream protection regulations . Local noise ordinances . City or county road encroachment
5.9 RECOMMENDATION - Fuel Reduction Treatments
5.9.1 Geographically Based Projects
Public agencies, private land owners, and fire districts establish hazardous fuel reduction treatment priorities on a regular basis as a part of their long-range planning or annual budgeting procedures. Many public land managers have detailed plans that incorporate fuel reduction treatments. Regionally such plans have not only identified geographically based projects, but also have developed best management practices and mitigation measures that should be incorporated into projects to reduce the impact of fuel reduction treatments on the environment.
Typically, fuel treatment is done around structures, by roadways and in areas of extreme fire behavior. Treatments addressed in the Best Management Practices Guidebook for Hazardous Fuel Treatments in Contra Costa County are organized by zone as follows: ● From the Home: 0-30’, 30-100’ ● Critical Infrastructure: 0–300’
8.8A
● Emergency Access Roads: 0-30’, 30-100’ ● Community Protection: 100-300’ ● Community Wildland Interface: 1.5-mile area around a community unless otherwise designated. Further, in the current fire code, an additional area within 2’ of structures in the District is identified for additional fuel reduction work to eliminate the presence of combustible ground fuels. Regionally, stakeholders in Contra Costa County have further refined this list with the following areas as appropriate for fuel management, which is supported in this Fire Action Plan: ● Areas within 200 feet of homes in the wildland urban interface (WUI) with excessively flammable vegetation that would produce greater than 8-foot flame lengths. ● Areas within 200 feet of high-value or irreplaceable public facilities in the WUI with excessively flammable vegetation that would produce greater than 8-foot flame lengths. ● Areas within 30 foot to 100 foot of private residences in the WUI with excessively flammable vegetation that would exceed state or local defensible space codes. ● Areas with excessively flammable vegetation due to extreme amounts of litter or ground fuel levels. These may be areas where ground fuels exceed six-inches deep with occasional jackpots of fine material up to three-inch diameter. It may be with greater than two to six tons per acre with ribbon bark and understory fuel ladders in identified high risk forest like eucalyptus or Monterey pine that are subject to torching and crown fires with potential high ember flight rates into residential areas. ● Areas critical to strategic firefighting operations in the event of a wildfire with excessively combustible vegetation. ● Areas with excessive accumulations of combustible vegetation within 30 feet of wildfire evacuation and firefighting access along paved roads and strategic fire trails. ● Areas of invasive plants that will increase the threat of adjacent natural plant communities or displace more fire safe and fire adapted native species.
When funding is available, fuel reduction treatment projects with the following attributes should be given the highest priority:
● Project reduces hazardous fuels that, if left untreated, would
8.8A
generate high intensity burning adjacent to structures or communities at risk, or produce large quantities of airborne burning embers that would carry into communities or other important resources.
● Project reduces hazards along strategic emergency access and evacuation routes, or other critical infrastructure.
● Project includes vegetation modification treatments that will reduce the threat of unacceptable impacts of high intensity fire to high value ecosystems, sensitive watersheds and high concentration recreation areas, including regional parklands or state lands. Projects to include strategies and funding for on-going maintenance, especially follow-up management of non-native invasive species that could create hazardous fire conditions.
Projects which encourage participation in small private parcel fuel reduction efforts in a partnership model. Examples include community chipping programs and HOA and neighborhood efforts to limb and trim trees overhanging roadways.
The list of current geographically based priority projects follows below. An intended outcome of the Fire Action Plan is for this list to be updated annually to ensure that efforts are coordinated whenever possible. Past hazardous fuel reduction projects have Included working on public lands, with special interest groups and small groups of homeowners on private property including:
VMU: Open Values at Proposed Activities Treatment Priority Risk Space/Park Orinda Bear Creek Rd. Residences Shaded fuel break High maintenance, fuels reduction adjacent to residences; thin, prune, mow Orinda View Residences Shaded fuel break maintenance High and expansion Highway 24 Roadside Evacuation Roadside fuel reduction on state High route, owned lands residences El Toyonal Residences Increase small private lot High clearance South of Lauterwasser Residences Increase private lot clearance Moderate Creek Orinda Oaks Park Open space Address heavy accumulations of Moderate annual grass thatch and encroaching brush Evacuation Route Evacuation Property owner fuel reduction Moderate Roadside routes efforts supported by outreach/ education and community chipping program
8.8A
Moraga Painted Rock Open space Continued prescribed fire and Moderate reintroduction of grazing animals Campolindo Ridge Open space Continued prescribed fire, Moderate ongoing brush reduction, and reintroduction of grazing animals Sanders Ranch Open Residences, Further development of Moderate Space open space defensible space and reduction of encroaching brush Canyon Community of Canyon Residence Fuels reduction adjacent High to residences; thin, prune, mow Bollinger Canyon Open Space Residence Fuels reduction adjacent High to residences; thin, prune, mow. Reduction of overhanging trees along Bollinger Canyon Road
8.8A
Sustaining the Plan Section Six
6.1 Updates of the Wildfire Action Plan
To ensure long-term success, the Moraga-Orinda Community Wildfire Protection Plan must include a method for changing, updating and revising the plan. As partners learn from successes and challenges, they may identify new actions or propose a shift in how decisions are made or actions accomplished.
Project partners have agreed to the following roles in sustaining the Plan: ● Moraga-Orinda Fire District: Communicate electronically with stakeholders and other partner agencies collecting information for annual status of the plan. Annual information will include an update of the status of geographically based fuel reduction projects and prevention strategies listed in Section 5.9 Prioritizing Fuel Reduction Treatments and of the priority action projects identified in Sections 5.3, 5.5, 5.7. Updated information will be posted on the DFSC website and sent electronically to Fire Action Plan planning participants and other interested stakeholders. ● Contra Costa County Association of Fire Chiefs: The Contra Costa County Association of Fire Chiefs provides a forum for interagency information sharing across the many fire jurisdictions. They are in the unique position to continue to foster inter-jurisdictional cooperation on WUI issues and emergency response. ● East Bay Regional Park District: As part of the annual budget development process EBRPD reports the prior year’s fuels management accomplishments and present the proposed program of work for the next year. EBRPD works with cooperators to plan and conduct work in a way that improves fire protection and program efficiencies for both EBRPD and the cooperator. Information will be shared with MOFD, which will incorporate the information into the Fire Action Plan updates. ● CAL FIRE: The Santa Clara Unit Strategic Plan updates provide opportunity to view wildfire protection for Contra Costa County in context with neighboring Alameda, Santa Clara and San Joaquin Counties. Contra Costa County is Battalion 6 of seven geographically based battalions in CAL FIRE’s Santa Clara Unit. The Santa Clara Unit collects information from the various stakeholders to update their unit plan. The most recent plan was completed in May 2016. Each update of the unit plan will be shared with DFSC, which will incorporate the information into the Fire Action Plan updates.
8.8A
6.2 Monitoring, Evaluating and Adapting Strategies The following framework offers strategies to monitor, evaluate and adapt the elements of the Fire Action Plan. Strategies might include: ● Only monitor what matters. Partners should identify key goals and objectives and make decisions to monitor what is most important to the long-term sustainability of their Fire Action Plan. ● Tracking accomplishments and identifying the extent to which Plan goals have been met. This will include an annual report to the MOFD board. ● Examining collaborative relationships and their contributions to Fire Action Plan implementation, including existing participants and potential new partners. ● Identifying actions and priority fuels reduction projects that have not been implemented and determining why. ● Setting a course for future actions and updating the plan. ● Evaluating the resources necessary for successful Plan implementation. Identifying needed community and homeowner outreach and education programs. In conducting an evaluation, it is important to think critically about the kind of information that is accessible, what is most important to evaluate and how it might influence future priority activities. For example, the number of homes in a community with an evacuation plan provides insight into the level of preparedness among the general public, but may be difficult to obtain. Each action team should adapt the evaluation process; how information and results are documented with an eye toward refinements of the Wildfire Fire Action Plan to meet their own needs. The following ideas for monitoring and evaluation are provided as suggestions.
6.2.1 Evaluating Information, Education and Collaborative Planning Programs: What kind of information, education and public involvement has the Plan or its implementation fostered? Public meetings, trainings, field trips, demonstration projects, household visits, youth engagement, community events, clean up days. Public Awareness: What kind of change in public awareness about wildfire has resulted from the plan or implementation actions? Knowledge of fire policies and regulations; change in number and type of human caused wildfires; awareness of local efforts to increase emergency preparedness; outreach efforts or techniques. Activities: What kinds of activities have citizens taken to reduce wildfire risks as a result of the plan? Defensible space, fuel reduction, household emergency plans, woody debris disposal. New information: Are there new or updated data sources that might change the risk assessment and influence priorities? Changes to process used to identify fuels treatments priorities? New wildfire related policies or ordinances? Index to access specific information? Involvement: Who has been involved with the Fire Action Plan development and implementation? How have relationships changed or grown? What
8.8A
expertise or resources did partners bring? Numbers and types of partners (local, regional, state)? Accomplishments or challenges? Implementation Capacity: How has the collaborative process assisted in implementing the Fire Action Plan and building capacity for the community to reduce wildfire risk? More partnerships, increased financial resources, increases in programs or activities. Engagement: Have the partners involved in the planning process remained engaged in the implementation? Have new partners become involved?
6.2.2 Evaluating Suppression Capability and Emergency Preparedness Comprehensive emergency management plays a key role in reducing a community’s risk from wildfire and other hazards. Integrating federal requirements for multi-hazard mitigation within the Fire Action Plan efforts can help access federal funds through FEMA and Department of Homeland Security. Alignment: Is the Plan aligned with emergency operations plans and other hazard mitigation plans? Addressing National Incident Management System (NIMS), State Emergency Management Plan (SEMS) and Incident Command Training (ICS). Evacuation Planning: Does the Plan include an evacuation plan? Has the plan been tested? Are there local neighborhood evacuation plans, information about special population needs, animal and livestock preparedness, communication systems, resources list?
6.2.3 Evaluating Fuel Reduction Monitoring hazardous fuels reduction projects on private and public lands will assist stakeholders in understanding the extent to which risk reduction goals and native habitat preservation goals are being accomplished. Monitoring these projects allows stakeholders to better understand the extent of resources needed to accomplish and maintain goals, as well as to help in identifying future priorities. Fuel Reduction on Public Lands: How many acres have been treated on public land that had been identified as high priority projects? Total number of acres treated; number and percentage in WUI, number and percentage within Fire Action Plan priority area; treatment types. Fuel Reduction on Private Lands: How many acres have been treated on private land that had been identified as high priority projects? Total number of acres treated; treatment types; number of homes with defensible space; number and percentage treated in low income communities/ vulnerable populations. Compliance: How many homes are in compliance with local fuel reduction requirements? Joint Projects: How many projects have spanned ownership boundaries including public and private lands? Jobs: Economic development and local jobs resulting from fuels reduction or restoration activities. Number of green tons/ volume of woody fuel utilized.
8.8A
Number of part-time/ full time jobs. Percentage of local labor. Environmental Protection: Ecological monitoring to assess environmental outcomes and maintenance requirements. Community surveys using photo points. Vegetation/ invasive weed surveys.
6.2.4 Evaluating Reducing Structure Ignitability Monitoring structure survivability of existing structures and new developments span a wide range of actions including retrofit, codes, public knowledge and emergency response capability. Fire Statistics: Wildfire loss in year reporting on. Number of fire starts within high hazard areas. Number of human caused fires. Number of homes damaged/ lost to wildfire. Codes and Regulations: Current codes and regulations for wildfire hazards. Building codes (Chapter 7A or better). How is new development increasing in high hazard areas? Requirements for new developments. Mechanism for long term open space fuel management. Infill requirements. Infrastructure design requirements (roads, sprinklers, utilities = NFPA standards). Public Education: Public knowledge and understanding about structure ignitability. Homeowner education on how to reduce ignitability. How many homes have been retrofitted? Number and percentage of homes in high hazard area included in fire district. Response Capabilities: Changes of local fire agency response capability. Increase in certified fire fighters/ wildfire training. Upgraded or new fire suppression equipment. Changes in response time, infrastructure, access routes.
6.3 Fiscal Resources and Constraints The district is currently offering fuel mitigation support to small private parcel owners in the form of the community chipping program and to large landowners in the form of advice and prescribed fire where appropriate. MOFD will continue to seek external funding sources (i.e. grants, stewardships, etc.) to assist in implementation of required fire treatments when available. Budgetary constraints and uncertainty make it unrealistic to reach the desired outcomes in a fuels management program with government funded programs alone. The prescriptions recommended in the larger undeveloped areas are critical additions to this program and MOFD will work with landowners to ensure appropriate resources are allocated to bringing these areas into compliance. Phasing fuel treatments may be an approach that would allow progression toward the desired outcome even in a limited budget situation. This phased approach will require working in high-priority areas first. Small parcel owners are responsible for the maintenance of their property, however MOFD and other stakeholders are committed to supporting these efforts through education and augmentation efforts such as the community chipping program.
8.8A
6.4 Grant and Stewardship Opportunities Although limited, grant opportunities exist for communities to implement CWPP projects. The California Fire Safe Council grants include wildfire prevention grant funds through the U.S. Forest Service, the Bureau of Land Management, the U.S. Fish and Wildlife Service and the National Parks Service. Grant funding may be used for hazardous fuels reduction and maintenance projects on non-federal land; to develop community risk assessments and CWPPs; and to provide education and outreach opportunities for landowners and residents in at-risk communities. MOFD will continue to seek these funds for both internal and external fuel reduction projects.
8.8A
Signature Page Moraga-Orinda Fire District Wildfire Action Plan An Appendix to the Contra Costa Countywide Community Wildfire Protection Plan
Mutual Agreement This Fire Action Plan developed for the Moraga-Orinda Fire District as an Appendix to the Contra Costa Countywide Community Wildfire Protection Plan:
● Identifies and prioritizes areas for hazardous fuels reduction treatments and recommends types and methods of treatments that will protect community members and values at risk. ● Recommends measures to reduce ignitability of structures throughout the area addressed by the plan. The following letters are from the entities that mutually agree with the contents of this Fire Action Plan.
Approved by Resolution Contra Costa County Board of Supervisors X- X- X
Moraga-Orinda Fire District Board of Directors X - X-X
Moraga-Orinda Wildfire Action Plan An Appendix to the Contra Costa Countywide Community Wildfire Protection Plan
8.8A
End of Report
8.8A
Moraga-Orinda Fire District
TO: Board of Directors
FROM: David Winnacker, Fire Chief
DATE: December 16, 2020
SUBJECT: Item 8.9 – Wildland End of Season Report
BACKGROUND
In what is regularly described as an unprecedented fire season, MOFD deployed members in support of the state mutual aid system. These deployments included both Type I and Type III strike teams and single resource deployments in a variety of line and IMT assignments. Single resource deployments included Safety Officers, GIS Specialists, Division Supervisors, Medical Unit Leader, Liaison Officers, and Technical Specialists. All of these specialties are relevant to wildfire operations in the District and, through these deployments, MOFD members gain valuable experience and qualifications recognized by the California Incident Command Certification System. This year several members achieved a new qualification and all deployed members maintained certification currency which is required on a 3-5 year cycle. More information about this system and the combination of training and experience required to achieve qualification can be found here: https://www.caloes.ca.gov/FireRescueSite/Documents/000- 2018%20CICCS%20CICCS%20Quals%20Guide%20July%202018%20070618.pdf
DEPLOYMENTS
Beginning with the 1800 acre Quail Fire in Solano County on June 6th and concluding with the 1M+ acre August Complex in November, 38 distinct MOFD members deployed for a total of 19,625 hours or 817 person days to 29 incidents as over 4 million acres were consumed by wildfire. Through these deployments, MOFD members worked in austere conditions in the face of dynamic and fast moving fires to reduce the loss of life and property. Deployments included the Quail, Hog, Gold, Apple, Red Salmon Complex, ONC Staging, Loyalton/Deer, Lake, SCU Lightning Complex, OES XAL Preposition, OES XCC Pre-position, LNU Lightning Complex, Lake Castaic, North Complex, August Complex, West Castle Zone-SQF Complex, Glass, CZU Lightning Complex, Oak, Creek, and Silverado/Blue Ridge. Members also deployed to the CAL OES headquarters to support COVID-19 mitigation efforts.
REIMBURSEMENT
Mutual aid deployments are reimbursed by CAL OES for time worked, vehicle usage, and an administrative overhead fee to cover processing costs. It is important to note that staffing reimbursement pays for the deployed member or the backfill used to staff units in district during their absence. Year to date, MOFD has generated the following: 8.9
Staffing: $1,482,282.53 Vehicle Charges: $256,706.50 Admin Fee: $619,398.66
Prior years, with less wildfire activity, have resulted in lower amounts of CAL OES reimbursement as deployment revenue is tied to the number of hours members are assigned to incidents:
Fiscal year 2018 2019 2020
Staffing 701,322 469,948 263,608
Vehicle reimbursement 137,181 117,779 49,964
Administrative surcharge $305,338 $262,152 $111,211
Total net $442,519 $379,931 $161,175
Additionally, the District’s Emergency Preparedness Manager deployed on several occasions for a total of 2,086.75 hours, all of which were reimbursed by CAL OES and were authorized as part of the District’s increase of the position’s hours for the remainder of CY20.
RECOMMENDATION
Information only
8.9
#1
From: Winnacker, David To: Craig Jorgens; Gregory Baitx; "John jex"; "Jonathan Holtzman"; Mike Donner; Steve Danziger Cc: Sasser, Gloriann; "Jonathan Holtzman"; Marcia Holbrook Subject: FW: Controlled Burn Near Campo June 2020 Date: Wednesday, December 2, 2020 4:11:22 PM
Directors, Please see below for correspondence received.
Respectfully,
Dave Winnacker Fire Chief Moraga-Orinda Fire District
From: Cathleen Hoffman < > Sent: Wednesday, December 2, 2020 12:46 PM To: Winnacker, David < > Cc: Marcia Holbrook < > Subject: RE: Controlled Burn Near Campo June 2020
These controlled burns are beyond disappointing. They are disgusting, over done, and a waste of tax dollars. I am tired of having my home filled with smoke. You would not want this ridiculous procedure near your house so why dump on us over and over and over! We are headed into winter. What is the need to burn today? Please try goats and cows next year! I the famous words from this year… “I can’t breathe!” Stop the pollution and destruction of nature! Cathleen
From: Winnacker, David [ ] Sent: Thursday, June 25, 2020 6:21 PM To: Cathleen Hoffman < > Cc: Marcia Holbrook < > Subject: Re: Controlled Burn Near Campo June 2020
Cathleen, I am sorry to hear I will never convince you and disappointed you do not believe my observations or the well researched science that supports the benefits of returning prescribed fire back to the landscape.
To ensure we are appropriately managing expectations, as I mentioned in my previous email, MOFD does not own this land, is not responsible for its maintenance, and does not use goats. If you would like to see this option considered in future years, please consider contacting the landowner, the John Muir Land Trust, to present your alternative solutions to the requirement to abate the combustive vegetation on this parcel. 10.4 #1
Thank you,
Dave Winnacker Fire Chief Moraga Orinda Fire District
On Jun 25, 2020, at 5:45 PM, Cathleen Hoffman < > wrote:
Thank you for your note but you will never convince me that all that staff and vehicles was cheaper than a herd of goats. The cost of that lost truck alone would have covered the cost of goats. I also do not believe your wildlife sightings in the burned area. I hope you will at least look into using goats in the future and consider making a reservation for a future year. There is a goat herder in Lafayette. It would be so much more pleasant watching goats groom the hill than watch smoke, flames, and a battalion of firefighters and trucks turn the hill into a blackboard for graffiti. I know you will save us all much needed tax dollars during this crisis. Govt agencies need to do better.
On Jun 25, 2020, at 4:29 PM, Marcia Holbrook > wrote:
Cathleen, Thank you for contacting the fire district and we appreciate your concern for the firefighter who was in the vehicle that suffered a mechanical issue causing it to roll down a trafficable fire trail.
Fire is a natural part of the ecology in this area, with a historical occurrence on a 3-5 year cycle. During my follow up visit to the site earlier this week I observed deer, small rodents, and insects in abundance. To the contrary of your concern regarding habitat, clearing out heavily matted annual grasses and encroaching non-native vegetation with fire is a cost effective, environmentally sensitive, and sustainable model to both restore native habitat and reduce fire risk to surrounding homes. Numerous studies have found no negative impact to flora and fauna in areas exposed to low intensity prescribed fire and it is the tool of choice for many habitat managers. Please see this article from Bay Nature regarding the use of fire as an integral part of habitat management. https://baynature.org/article/no-no-fire-option-california/ and this website explaining the use of fire at Audubon Canyon Ranch: https://www.egret.org/fire-forward. As is expressed by the authors, fire is a natural element of the Bay Area environment and it shaped local ecosystems before we built our communities and disrupted the natural cycle.
While goats are an option, they are in short supply and can cost as much as $3500/acre in this area, if they are available. The 40 acre prescribed fire you witnessed is part of a long term plan to make the Painted Rock parcel suitable for grazing by cattle through the reduction of brush, fibrous growth, and heavy thatch. Prescribed fire makes use of
10.4 #1
10.4 #1
I sat in my back yard and watched the controlled burn. It was like watching a scene out of a Mad Max movie. Smoke was polluting the air for miles (luckily the wind carried it away from our house) flames were ravaging the hill burning animals out of their homes, and there appeared to be a crazy amount of personnel and equipment.
While I know we are all relieved that nobody was hurt, the icing on the cake was watching that truck roll down the hill after it tried to climb an area of the hill that never should have been attempted in the first place.
Do you know there are several hawks who circle that hill for dinner? I am sure MOFD destroyed the entire food chain for those hawks and now we are all left with a blackened hill for a view.
Did you also know someone painted a white penis on the charred hill last night to add to our lovely view? Now we have graffiti on our beautiful burned hill. All very disappointing on many levels - cost, employee safety, the environment...
Would we all enjoy watching goats graze on the hill instead? Goats would be far cheaper and would be much more gentle on the environment, not to mention you would be supporting a local business and keeping your staff safe. There is a herd of goats located in Lafayette near one of the Briones staging areas. I see them being used to clear hills all the time and hope you will consider this cheaper, less evasive, visually appealing alternative next year.
Thank you for your service and keeping our community safe, but hope you will consider goats next year! Cathleen Hoffman https://www.theguardian.com/world/2019/jul/12/goats-are-the-best-tool-grazers- in-high-demand-to-reduce-us-wildfire-risk
10.4 #2
From: Jeff Isaacs To: Marcia Holbrook Subject: FW: 20-2831 Date: Friday, December 11, 2020 2:58:21 PM
-----Original Message----- From: Gorden Graham
-----Original Message----- From: Aide MOFD
From big wayne wayne first email
-----Original Message----- From: Big Wayne t> Sent: Sunday, November 22, 2020 1:44 PM To: Aide MOFD
------jeff could you please send this notice via email ? . . .
Big
10.4 #2
From: Jeff Isaacs To: Marcia Holbrook Subject: FW: i think your edress... Date: Friday, December 11, 2020 2:58:03 PM
-----Original Message----- From: Gorden Graham
-----Original Message----- From: Aide MOFD
From Big Wayne 2nd email
-----Original Message----- From: Big Wayne
------in your letter to me is incorrect. you haven't responded . i'd like to get your letter emailed to me, please . i'd also like to ask for an extension until february ? . . .
Big 20-2831
10.4 #2
From: Jeff Isaacs To: Marcia Holbrook Subject: FW: fire department ... Date: Friday, December 11, 2020 2:57:51 PM
-----Original Message----- From: Gorden Graham
-----Original Message----- From: Aide MOFD
Final email from big wayne
-----Original Message----- From: Big Wayne t> Sent: Friday, November 27, 2020 11:03 AM To: [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected] Cc: Aide MOFD
------MOFD sent me a notice of violation in which they said if i had any questions i should email [email protected] . i asked them twice if they would send the notice by email and once if they would give me an extension until february. they didn't respond. could you please tell me what i'm doing wrong ? . . . wayne phillips
prefer email
Big
10.4 #2 Moraga-Orinda Fire District Fire Marshal Jeff Isaacs
December 11, 2020
Mr. Phillips, Your request for an extension on case# 20-2831 has been granted. The Moraga-Orinda Fire District has scheduled a re-inspection of your property on Monday, February 15, 2021. I would also like to take this opportunity to address some of the statements made in your email sent to the Orinda City Council and MOFD Board members. The MOFD administrative offices operate Monday-Friday and are closed on Saturdays, Sundays and U.S. observed Holidays. Emails sent to the MOFD administrative or fire prevention staff during non- business hours are typically acknowledged during normal business operating hours. Your email dated Sunday, November 22, 2020, would have normally been acknowledged on Monday, November 23, 2020. However, due to the Thanksgiving holiday, the Fuel Mitigation Manager Gorden Graham was out of the office and could not respond to your email until Monday, November 30, 2020. If this was an urgent matter, you had my business card with my contact information available to you. The notice on which you found the [email protected] email address also had the Fire District’s office phone number. In your correspondence to the City of Orinda, you did not mention the in-person meeting with the Fuel Mitigation Manager Graham and myself at your property and the numerous communications between you and the MOFD staff via the GoGov inspection system (please see details below). While it is certainly your right to engage various elected officials on this topic, I believe the timeline you provided to the Orinda City Council was incomplete and omitted significant engagement by MOFD staff as we have been working and discussing this issue with you for some time. In your letter to MOFD Director Donner, you stated the following “the FD has accused me of having an immediate mortal danger to Orinda.” This statement does not appear to be supported by our citation or correspondence from the Fire District. Your property has been identified as not compliant with the MOFD fire code, and identified vio lations must be addressed. GoGov Communication Record: Please see below for a summary of MOFD staff communications taken directly from the GoGov system. This record can be accessed from your GoGov login and is readily available for your review: 10/9/20 – 9:23 am Scott Call did an inspection during the clearing of Southwood property per Gorden Graham. 10/12/20 – 8:29 am Scott Call sent a 30-Day Assessment letter to owner. 10/14/20 –1:55 pm Wayne Phillips sent a Weed Abatement Self Compliance Request, #357, stating: My owl and quail habitat that I’ve been constructing for years…” 10/23/20 – 7:45 am Graham’s response: Wayne, I’m unsure if this message sent by you was intended to be a question. If so, could you please explain? 10/23/20 – 8:22 am Phillips’ response: In Jeff Isaacs' 30 day exterior hazard violation letter, he is claiming that my bobcat, quail and owl habitat is unlawfully disposed and has to be cleared.I don't want to do that . . .
Moraga-Orinda Fire District | 1280 Moraga Way | Moraga, California 94556 | 925.258.4599 | www.mofd.org 10.4 #2
Big 10/23/20 – 8:48 am Graham’s response: Wayne, please review the following code sections which both apply to the lower rear portion of your property located at 58 Bates Boulevard. MOFD Ordinance 20.01 Section 325.4 Unlawful Disposal: Unlawful Disposal: Any person who places, deposits or dumps combustible material or hazardous vegetation on a parcel whether or not he/she owns such parcel, is subject to the criminal sanctions set forth in Health and Safety Code Section 13871 MOFD Ordinance 20.01 Section 325.6.2.1 Clearance of brush, vegetative growth and combustible material from parcels: Remove from improved or unimproved parcel all hazardous vegetation and combustible material that are deemed a fire hazard. 325.6.2.2 Parcels under 1 acre shall require abatement on the entire parcel. Thank you, Gorden Graham 925-360-1869 10/23/20 – 9:52 am Phillips’ response: “Gorden, I reviewed the code sections and I'm telling you it's my bobcat, owl and quail habitat that I've been constructing for years . . . Big 10/23/20 – 10:57 am Phillips’ additional response: ground-living owls: https://www.allaboutbirds.org/guide/Burrowing_Owl/overview bobcats: https://wildcalifornia.org/blog/bobcats-may-gain-additional-protections- with-new-bill and: Bobcats use areas with dense brush cover and cavities in rocks, snags logs, and stumps for both cover and for denning. quail: At night, coveys of Quail roost in bushes or low trees. Big 10/23/20 – 11:35 am Graham’s response: Wayne, during the visit today on your property of 58 Bates, you ask if either Jeff Isaacs or I could provide you with information on Health and Safety Code Section 13871. I have attached the information that you have requested. It can also be found by search at https://leginfo.legislature.ca.gov/faces/codes.xhtml HEALTH AND SAFETY CODE - HSC DIVISION 12. FIRES AND FIRE PROTECTION [13000 - 14959] ( Division 12 enacted by Stats. 1939, Ch. 60. ) PART 2.7. FIRE PROTECTION DISTRICT LAW OF 1987 [13800 - 13970] ( Heading of Part 2.7 renumbered from Part 3 (as added by Stats. 1987, Ch. 1013) by Stats. 1989, Ch. 1360, Sec. 91. ) CHAPTER 5. General Powers and Duties [13860 - 13879] ( Chapter 5 added by Stats. 1987, Ch. 1013, Sec. 11. ) 13871. (a) Any citation issued by a district for violation of a fire prevention code or a district ordinance may be processed pursuant to subdivision (d) of Section 17 of the Penal Code. (b) Every person who fails or refuses to correct or eliminate a fire or life hazard after written order of a district board or its authorized representative is guilty of a misdemeanor.
(c) Every person who falsely personates a member of a district board or an officer or employee of a district is guilty of a misdemeanor.
Moraga-Orinda Fire District | 1280 Moraga Way | Moraga, California 94556 | 925.258.4599 | www.mofd.org 10.4 #2
(d) Every misdemeanor is punishable pursuant to Section 19 of the Penal Code. Thank you again, Gorden Graham 10/23/20 – 11:50 am Graham noted: Received multiple responses from Mr. Phillips through the GoGov system, Request 357. Per Graham, Isaacs and Graham visited Phillips at his property on 10/23 to view the area in question. Phillips expressed that he does not want to abate the bush and cutting piles on his property because he claims that it is a bobcat, quail and owl habitat. 10/23/20 - 11:51 am Graham added new photos from 10/23 visit with Phillips 10/23/20 – 2:21 pm Phillips’ response: Redwoods: The downside If anything negative can be said about these magnificent trees, it's that they don't play well with others. Some would characterize their constant shedding as "messy," but this, of course, is the environment they love and require. A single redwood is not as steady as a grove. Making peace For those who already are surrounded by redwoods, here are some tips for gardening at their feet. Water, water, water. If you live in a hot or nonfoggy area, you will probably have to irrigate until established. They're survivors, but they do not appreciate dry summers or drought. Leave the duff. The pile of needles and branches that stacks up beneath redwoods is a natural mulch and soil amendment. It protects the ground from drying out. Big 10/23/20 – 2:51 pm Additional response from Phillips: I was planning to coat my back hill with wood chips to help control erosion. what guidance do you have for that? Big 10/27/20 – 3:51 pm Graham’s response: Chipping would be a great way to remove the combustible brush and piles of material from your back hillside. Broadcasting these wood chips on your hillside for erosion control is not a bad idea either, the chips will also assist in keeping combustible brush and grasses from growing back onto the hillside. Please keep the chips away from your residence and to a depth of only a few inches. Thank you, Gorden Graham 11/18/20 – 10:26 am Scott Call did an inspection. Per Call: Attempted to contact homeowner, observed property from 52 Bates, significant abatement is still needed. 11/18/20 – 10:27 am Scott Call sent a Notice to Abate to owner.
MOFD staff continues to be available if you have legitimate questions regarding compliance or are proposing accepted alternate means and measures for review. However, this availability does not remove the requirement to comply with the fire code and, barring unforeseen future developments, the deadline for compliance will not be extended beyond the requested 15 Feb 2021 date. Further, at your convenience, please note new elements of the fire code Section 325 which will be in effect in 2021. All parcels, including the property in question are required to comply with these elements. The updated fire code was adopted as Ordinance 20-01 and is available on the MOFD website at: https://www.mofd.org/home/showpublisheddocument?id=1418. Key elements of Section 325 are included below:
325.6.3 Clearance of brush or vegetative growth from structures. Any person owning, leasing, controlling, operating or maintaining any structure in, upon, or adjoining any hazardous fire area shall at all times maintain defensible space around and adjacent to such structure by removing and clearing away all combustible material for a distance not less than 100 feet from all portions of the structure. Distances may be increased or decreased by the fire code official based on site specific analysis of local conditions. Exception: Single specimens of trees ornamental vegetative fuels or cultivated ground cover, such as green Moraga-Orinda Fire District | 1280 Moraga Way | Moraga, California 94556 | 925.258.4599 | www.mofd.org 10.4 #2
grass, ivy succulents or similar plants used as ground cover, provided that they do not form a means of readily transmitting fire as determined by the fire code official. 325.6.3.1 Remove that portion of any tree that extends within 10 feet of the outlet of any chimney or stovepipe. 325.6.3.1.1 Remove hazardous vegetation and combustible material around any outdoor wood burning fire pit, heating or cooking appliance. 325.6.3.1.2 Annual grasses must be removed or cut to less than 3 inches. 325.6.3.2 Maintain any tree, shrub, or other plant adjacent to or overhanging any structure free of dead limbs, branches or other combustible material that is determined to be a fire hazard. 325.6.3.3 Maintain the roof of any structure and roof gutters free of leaves, needles, or hazardous vegetation and other combustible materials. 325.6.3.4 Maintain trees to remove ladder fuels so that foliage, twigs or branches are greater than 6 feet above the ground or surface fuels within 100 feet of any structure, or within 10 feet of the paved edge of any fire apparatus access road. On unpaved fire apparatus access roads, the measurement will be from the edge of the improved roadway surface. 325.6.3.5 Maintain 6 feet of vertical clearance between roof surfaces and portions of trees overhanging any structure. 325.6.3.5.1 All Monterey Pines (Pinus radiata) and Eucalyptus (Genus Eucalyptus) must be 6 feet or greater, measured horizontally or vertically from any habitable structure. 325.6.3.6 Maintain all ground areas within 2 feet of the exterior walls of any habitable structure free of combustible ground cover including combustible mulch and barks. Exception: Ornamental vegetative fuels or cultivated ground cover, such as green grass, ivy succulents or similar plants used a ground cover, provided that they do not form a means of readily transmitting fire as determined by the fire code official. MOFD will maintain a list of approved plant species that may be used as ground cover. 325.6.3.6.1 All native and nonnative plant species next to a habitable structure must be maintained in a manner that removes combustible material within a 2-foot horizontal and 1- foot vertical area, measured from the base of the structure. Exception: Ornamental vegetative species used as ground cover that are irrigated and have a high moisture content and configuration that would not promote or cause a fire to spread from the vegetation to the structure. Brush and other ornamental species may be planted within 2-feet of a structure provided foliage, twigs, and small branches are maintained in such a manner to create a minimum of 1-foot clearance above the ground or ground cover. MOFD will maintain a list of approved plant species that may be used as ground cover. 325.6.3.7 Remove all Junipers (genus juniperus) and Bamboo (genus bambusa) within 10 feet of the paved edge of all public and private roads by December 31, 2023.
As required abatement work is completed, we encourage self-reporting via the GoGov system accessible via https://www.mofd.org/our-district/fuels-mitigation-fire-prevention/hazardous-wildfire- fuels-reduction-program/report-self-compliance-of-weed-hazard-abatement.
Sincerely,
Jeff Isaacs Fire Marshal
Moraga-Orinda Fire District | 1280 Moraga Way | Moraga, California 94556 | 925.258.4599 | www.mofd.org 10.4