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San Ramon Valley Fire Protection District Comprehensive Annual Financial Report for Fiscal Year Ended, June 30, 2014

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San Ramon Valley Fire Protection District Comprehensive Annual Financial Report for Fiscal Year Ended, June 30, 2014 San Ramon Valley Fire Protection District Comprehensive Annual Financial Report for Fiscal Year ended, June 30, 2014 . San Ramon, California San Ramon Valley Fire Protection District Comprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2014 San Ramon, California Table of Contents INTRODUCTORY SECTION Directory of Officials ............................................................................. iii Organizational Chart ............................................................................ iv District Map ............................................................................................ vi Stations and Facilities .......................................................................... viii Letter of Transmittal ............................................................................ x Certificate of Achievement ................................................................. xxvii FINANCIAL SECTION Independent Auditors’ Report ........................................................... 1 Management’s Discussion and Analysis .......................................... 3 Basic Financial Statements Governmental-wide Financial Statements Statement of Net Position ............................................................. 14 Statement of Activities ................................................................... 15 Fund Financial Statements Governmental Funds Balance Sheet .................................................................................... 17 Reconciliation of the Governmental Funds Balance Sheet 18 with the Statement of Net Position ............................................. Statement of Revenues, Expenditures and Changes in Fund 19 Balances ............................................................................................... Reconciliation of the Net Change in Fund Balances-Total 20 Governmental Funds with Statement of Activities ................. Statements of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund ..................................................................................... 21 Special Revenue - San Ramon Valley Fire Community Fund 24 Fiduciary Fund Statement of Fiduciary Net Position ........................................... 25 Notes to Basic Financial Statements ........................................... 26 Supplemental Information Major Governmental Funds, Other than the General Fund or Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Federal Grant Capital Projects Fund ................................................ 46 Capital Project Fund ............................................................................. 47 Capital Projects - Equipment Replacement Fund ................................................................................. 48 Debt Service Fund .................................................................................. 49 Agency Fund Statement of Changes in Assets and Liabilities ....................... 50 Table of Contents STATISTICAL SECTION Net Position by Component - Last Ten Fiscal Years .................... 53 Changes in Net Position - Last Ten Fiscal Years ........................... 54 Fund Balances of Governmental Funds - Last Ten Fiscal Years. 55 Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years .............................................................................................. 56 General Expenditures by Function - Last Ten Fiscal Years ........ 58 General Revenues by Source ............................................................... 59 Assessed Value of Taxable Property - Last Ten Fiscal Years ...... 60 Assessed and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years ............................................................................. 61 Property Tax Levies and Collections - Last Ten Fiscal Years ..... 62 Property Tax Rates All Overlapping Governments - Last Ten Fiscal Years .............................................................................................. 63 Principal Property Taxpayers - Current Year and Ten Years Ago ............................................................................................................. 64 Ratio of Outstanding Debt by Type - Last Ten Fiscal Years ....... 65 Computation of Direct and Overlapping Debt .............................. 66 Computation of Legal and Bonded Debt Margin ........................... 67 Demographic Statistics - Last Ten Fiscal Years ............................. 68 Demographic and Economic Statistics - Last Ten Fiscal Years.. 69 Principal Employers ............................................................................... 70 Summary of District Activities ........................................................... 71 Comparative Annual Graph - Total Responses .............................. 72 Standards of Cover Policy Compliance Report .............................. 73 Emergency Response Detail Analysis ............................................... 75 Emergency Response Graph ................................................................ 77 Call Frequency Analysis ....................................................................... 78 Mutual Aid Fire Responses ................................................................. 80 Training Hours for Suppression Personnel...................................... 81 Service Connected Illness/Injury Report ......................................... 82 Operating Indicators By Function - Last Ten Fiscal Years .......... 83 Staffing Summary - Last Seven Years .............................................. 84 San Ramon Valley Fire Protection District COMPREHENSIVE ANNuAL FINANCIAL REPORT Directory of Officials Board of Directors Glenn W. Umont H. Jay Kerr President Vice President Gordon Dakin Jennifer G. Price Director Director Matthew J. Stamey Director Principal Staff Paige Meyer Kenneth R. Campo, CPA Fire Chief Interim Chief Financial Officer Susan F. Brooks Martin Koran District Clerk Controller Lon Phares Steve Call Deputy Chief Operations Technology Systems Manager Derek Krause Denise Pangelinan Deputy Chief EMS/Logistics Communications Center Manager Christina Kiefer Fire Marshal John Duggan Battalion Chief Daniel McNamara Battalion Chief John E. Viera Battalion Chief 2014 San Ramon Valley Fire Protection District Comprehensive Annual Financial Report iii San Ramon Valley Fire Public Protection District Organizational Chart Board of Directors Information District Clerk Fire Chief Officer Chief Financial HR Manager Officer HR Generalist Controller Support Chaplain Accounting Volunteers Technicians Deputy Chief Operations A Shift B Shift C Shift Operations Battalion Chief Battalion Chief Battalion Chief Support Shift Training Shift Training Shift Training Training Captain Captain Captain Support uSAR Hazmat Station 37 Vols Captains Captains Captains Engineers Engineers Engineers Firefighters Firefighters Firefighters iv 2014 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 Fire Fire Prevention Inspectors Specialists CERT Plans Coordinator Examiner CERT Code Compliance Deputy Chief Volunteers Officers EMS/Logistics Communications Support Technology Fleet EMS Center Services Systems Mechanics Division Chief Manager Manager Support Information Dispatch District EMS Systems Supervisors Aides Captains Technician Radio Dispatchers Electronics Technician (PT) Comm. GIS Technician (PT) Reserves 2014 San Ramon Valley Fire Protection District Comprehensive Annual Financial Report v District Boundaries District vi 2014 San Ramon Valley Fire Protection District Comprehensive Annual Financial Report 2014 San Ramon Valley Fire Protection District Comprehensive Annual Financial Report vii Station 30 Station 31 11445 Windemere Parkway 800 San Ramon Valley Blvd. San Ramon Danville Station 32 Station 33 1101 Stone Valley Road 1051 Diablo Road Alamo Danville Stations & Facilities Stations Station 34 Station 35 12599 Alcosta Boulevard 505 Silver Oak Lane San Ramon Blackhawk viii 2014 San Ramon Valley Fire Protection District Comprehensive Annual Financial Report Station 36 Station 37 2001 Lusitano Street 10207 -A Morgan Territory Road Danville Morgan Territory Station 38 Station 39 1600 Bollinger Canyon Road 9399 Fircrest Lane San Ramon San Ramon Stations & Facilities Stations Administration Training 1500 Bollinger Canyon Road 6100 Camino Tassajara Road San Ramon Tassajara 2014 San Ramon Valley Fire Protection District Comprehensive Annual Financial Report ix December 5, 2014 Board of Directors San Ramon Valley Fire Protection District 1500 Bollinger Canyon Road San Ramon, California 94583 Members of the Board: We are pleased to present the San Ramon Valley Fire Protection District Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, 2014. This is the fourteenth consecutive CAFR produced by the District. This report has been prepared by the Finance 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,
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