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San Ramon Valley Fire Protection District Comprehensive Annual Financial Report 2009

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San Ramon Valley Fire Protection District Comprehensive Annual Financial Report 2009 San Ramon Valley Fire Protection District Comprehensive Annual Financial Report 2009 For the fiscal year Ended June 30, 2009 San Ramon, California San Ramon Valley Fire Protection District San Ramon, California Comprehensive annual financial report For the Fiscal Year ended June 30, 2009 Prepared by the Administrative Services Division San Ramon Valley Fire Protection District Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2009 Table of Contents 1: INTRODUCTORY SECTION Directory of Officials ..................................................................................................................... iii Organization Chart ......................................................................................................................... iv District Map .................................................................................................................................... vi Stations and Facilities ..................................................................................................................... viii Letter of Transmittal ....................................................................................................................... x Certificate of Achievement ............................................................................................................. xxv 2: FINANCIAL SECTION Independent Auditor’s Report ........................................................................................... 1 Management’s Discussion and Analysis ............................................................................ 3 Basic Financial Statements Government-wide Financial Statements Statement of Net Assets ......................................................................................... 12 Statement of Activities ........................................................................................... 13 Fund Financial Statements Governmental Funds Balance Sheet ........................................................................................................ 15 Reconciliation of the Governmental Funds Balance Sheet with the Statement of Net Assets ......................................................................................... 16 Statement of Revenues, Expenditures, and Changes in Fund Balances ................ 17 Reconciliation of the Net Change in Fund Balances-Total Governmental Funds with the Statement of Activities .................................................................. 18 Statements of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual General Fund ................................................................................................ 19 Special Revenue – Equipment Replacement Fund ...................................... 22 Fiduciary Fund Statement of Fiduciary Net Assets ............................................................... 23 Notes to Basic Financial Statements ............................................................................. 24 i 2009 San Ramon Valley Fire Protection District Comprehensive Annual Financial Report Supplemental Information Major Governmental Funds, Other than the General Fund or Special Revenue Fund Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Capital Projects Fund ............................................................................................ 41 Debt Service Fund ................................................................................................. 42 Agency Fund: Statement of Changes in Assets and Liabilities ..................................................... 43 3: STATISTICAL SECTION Net Assets by Component – Last Seven Fiscal Years ........................................................ 47 Changes in Net Assets – Last Seven Fiscal Years ............................................................. 48 Fund Balances of Governmental Funds – Last Ten Fiscal Years ...................................... 49 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years .................... 50 General Expenditures by Function – Last Ten Fiscal Years .............................................. 52 General Revenues by Source – Last Ten Fiscal Years ....................................................... 53 Assessed Value of Taxable Property – Last Ten Fiscal Years ............................................ 54 Assessed and Estimated Actual Value of Taxable Property – Last Seven Fiscal Years .... 55 Property Tax Levies and Collections – Last Ten Fiscal Years .......................................... 56 Property Tax Rates All Overlapping Governments – Last Ten Fiscal Years ..................... 57 Principal Property Taxpayers – Current Year and Six Years Ago ..................................... 58 Ratio of Outstanding Debt by Type – Last Ten Fiscal Years ............................................. 59 Computation of Direct and Overlapping Debt .................................................................. 60 Computation of Legal Bonded Debt Margin .................................................................... 61 Demographic Statistics – Last Ten Fiscal Years ................................................................ 62 Demographic and Economic Statistics – Last Ten Fiscal Years ........................................ 63 Principal Employers .......................................................................................................... 64 Summary of District Activities .......................................................................................... 65 Comparative Annual Graph – Total Responses ................................................................. 66 Emergency Response Analysis .......................................................................................... 67 Emergency Response Detail Analysis ............................................................................... 68 Emergency Response Graph .............................................................................................. 70 Call Frequency Analysis .................................................................................................... 71 Mutual Aid Fire Responses ............................................................................................... 73 Training Hours .................................................................................................................. 74 Service Connected Illness/Injury Report ........................................................................... 75 Operating Indicators By Function – Last Nine Fiscal Years ............................................. 76 Staffing Summary – Last Five Fiscal Years ...................................................................... 77 ii 2009 San Ramon Valley Fire Protection District Comprehensive Annual Financial Report San Ramon Valley Fire Protection District Comprehensive Annual Financial Report DIRECTORY OF OFFICIALS Board of Directors Nick Dickson Roxanne W. Lindsay President Vice President Thomas J. Linari Jennifer G. Price Director Director Kenneth W. Sandy Director Principal Staff Richard Price Michael Picard Fire Chief Battalion Chief Susan F. Brooks John E. Viera District Clerk Battalion Chief Bryan Collins Derek Krause Assistant Fire Chief Operations Division Chief Steven J. Hart Robert J. Leete Assistant Fire Chief Administrative Services Support Services Director Christina Jamison Gloriann Sasser Fire Marshal Finance Supervisor Jack Barton Steve Call Battalion Chief Technology Systems Manager Michael T. Brown Denise Pangelinan Battalion Chief Communications Center Manager iii 2009 San Ramon Valley Fire Protection District Comprehensive Annual Financial Report Public San Ramon Valley Fire Board of Protection District Directors Organizational Chart 2009 District Clerk Fire Chief Director Admin Services Finance HR Chaplain Supervisor Generalist Volunteers Accounting HR Technicians Support Assistant Chief Operations A Shift B Shift C Shift Division Chief Special Ops Battalion Chief Battalion Chief Battalion Chief Training Battalion Chief EMS Training EMS Captains Captains Captains Coordinator Captains Specialist Training USAR Haz Mat Engineers Engineers Engineers Support Coordinator Coordinator Operations Station 37 Firefighters Firefighters Firefighters Reserves Support Volunteers iv 2009 San Ramon Valley Fire Protection District Comprehensive Annual Financial Report District Counsel Division Chief Fire Marshal Fire Prevention Deputy Deputy Support Fire Marshal Fire Marshal Code Plans CERT Compliance Examiner Coordinator Officers Fire Fire Prevention Inspectors Specialists Assistant Chief Support Services Communications Technology Fleet Support Services District Center Systems Mechanics Support Aides Manager Manager Information Dispatch GIS Systems Supervisors Technician Technician (PT) Information Dispatchers Radio Systems Technician (PT) Technician Comm Reserve Coordinator v 2009 San Ramon Valley Fire Protection District Comprehensive Annual Financial Report San Ramon Valley Fire ProtectionSan District Ramon Valley Fire Protection District NEWELL AVE Station 30 - 11445 Windemere Parkway, San Ramon OLYMPIC BLVD S MAIN ST Station 31 - 800 San Ramon Valley Blvd, Danville Station 32 - 1101 Stone Valley Rd, Alamo Station 33 - 1051 Diablo Rd, Danville Station 34 - 12599 Alcosta Blvd, San Ramon DIABLO FOOTHILLS REGIONAL PARK Station 35 - 505 Silver Oak Ln, Danville Station 36 – 2100 Lusitano St, Danville CREST AVE
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