Agenda — Fire Council - Central Marin Fire Authority, February 9, 2023

CENTRAL MARIN FIRE COUNCIL
Eli Beckman, Corte Madera– Chair Kevin Haroff, Larkspur Catherine Way, Larkspur – Vice Chair Charles Lee, Corte Madera

REGULAR MEETING TO BE HELD ON
THURSDAY, FEBRUARY 9, 2023

VIA VIDEOCONFERENCE ONLY
AT 6:30 P.M.
or upon conclusion of the CMPA Police Council meeting, whichever is later Pursuant to Government code section 54953(e) the February 9, 2023 Regular Fire Council meeting will be conducted telephonically through Zoom. Please be advised that pursuant to Government Code section 54953(e), the Authority will not provide a physical location from which the public may attend or comment.

Members of the public may view and participate in the meeting remotely through the following Zoom link: https://us06web.zoom.us/j/99034310040
(No Pre-Registration Needed- Click on Link at Meeting Start Time) You may call in using: 1 (408) 638-0968 (Zoom webinar ID: 990 3431 0040) Or iPhone one-tap: +14086380968,,99034310040#
How to submit public comment remotely:

1. Email [email protected] prior to 4:00 P.M. on the day of the meeting.

2. Email [email protected] during the meeting.

3. Join the meeting using the link above and select the “Raise Hand” icon during the meeting, or press *9 to add yourself to the speaker queue if calling in to the meeting.

Anyone with a disability needing further assistance with public comment should contact the Clerk at least 2 business days before the beginning of the meeting to make alternative arrangements at [email protected] or 415-927-5050. Click here to view or download the full agenda packet.

AGENDA
I. CALL TO ORDER, ROLL CALL
II. URGENCY ACTION
A. Resolution No. 2023/01 – Authorizing remote teleconference meetings of the Central Marin Fire Authority Council pursuant to Brown Act provisions Recommendation: that Council adopt the Resolution as presented III. OPEN TIME FOR PUBLIC EXPRESSION
Please Note: Please confine your comments during this portion of the agenda to matters not already on this agenda. The public will be given an opportunity to speak on each agenda item at the time it is called.

IV. PRESENTATIONS
A. Central Marin Fire Authority (CMFA) End of the 2022 Calendar Year Report V. REPORTS AND COMMENTS
A. COUNCIL MEMBERS
B. MANAGEMENT COMMITTEE
C. CHIEF’S COMMENTS
VI. CONSENT CALENDAR
A. Approve Minutes of November 10, 2022 Regular Fire Council Meeting B. Accept General Fund Revenue and Expenditure Report for January, 2023 C. Acknowledge and File Accounts Payable Checks, November 1, 2022 through January 26, 2023 and Transfers to Payroll Account, November 2022 through January 26, 2023
D. Accept the Central Marin Fire Authority Annual Independent Audit Report for Fiscal Year Ending June 30, 2022
VII. BUSINESS ITEMS
A. Consideration and Possible Adoption of Resolution No. 2023/02 Approving Revisions to the General Fund and Equipment Fund Budgets for the 2022-2023 Fiscal Year
Recommendation: that Council adopt the resolution as requested B. Consideration and Possible Action to Authorize the New Lease Agreement for the Purchase of a New Hi-Tech Type III Wildland Fire Engine from Community Leasing Partners
Recommendation: that Council approve item as requested
C. Consideration and Possible Adoption of Resolution No. 2023/03 Authorizing the Executive Management Committee the Ability to Offer an Enhanced Benefits Package and Paramedic School Tuition Reimbursement for New Employees Recommendation: that Council adopt the resolution as requested D. Discussion of Changes to the Authorization of Teleconference/Remote Meetings of the Central Marin Fire Authority Council and Announcement of the Facilitation Format of Future Fire Council Meetings
Recommendation: that Council discuss item and announce proposed changes E. Appointment of the Central Marin Fire Council Officers Recommendation: that Council discuss and announce appointments of the Fire Council Chair and Vice Chair
VIII. ADJOURNMENT
The next regular meeting of the Central Marin Fire Council is scheduled for Thursday, May 11, 2023.

In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Clerk of the Central Marin Fire Authority at (415) 927-5050. Notification at least 48 hours prior to the meeting will enable the Authority to make reasonable accommodations to help ensure accessibility to this meeting.

Any writings or documents provided to a majority of the Central Marin Fire Council regarding any item on this Agenda are available during normal business hours, for public inspection at Corte Madera Town Hall, 240 Tamal Vista Boulevard, Suite 110, Corte Madera, CA. Any reports that are provided after the posting of this Agenda and prior to the meeting will be made available at this same location simultaneously as it is provided to the Fire Council.

I certify that this agenda was posted on or before February 6, 2023, in full public view and access at least 72 hours prior to the Fire Council meeting time in accordance with the Brown Act.

Lorena Barrera, Authority Clerk
Central Marin Fire Authority
II.A.

CENTRAL MARIN FIRE COUNCIL

STAFF REPORT
REPORT DATE: January 31, 2023
MEETING DATE: February 9, 2023
TO: Central Marin Fire Authority Council
FROM: Management Committee
Ruben Martin, Fire Chief
SUBJECT: Resolution No. 2023/01 Pursuant to Assembly Bill 361 Authorizing Remote Teleconference Meetings of the Central Marin Fire Authority Council Pursuant to Brown Act Provisions        
STAFF RECOMMENDATION:

That Council adopt the proposed resolution.

FISCAL IMPACT:

There is no fiscal impact to the Fire Authority.

BACKGROUND/DISCUSSION:

Staff recommends that Council adopt the proposed resolution, pursuant to Assembly Bill 361, making findings pursuant to Government Code section 54953(e) to support continued use of teleconferencing to hold public meetings of the Central Marin Fire Authority Council pursuant to Brown Act Provisions during the continuing statewide state of emergency proclaimed by Governor Newsom on March 4, 2020.

The findings, as outlined in the Resolution, must continue to be made, and a new Resolution must be adopted, every 30 days, in order for a legislative body to continue to hold remote teleconference meetings per AB361.

AB 361 modified the Brown Act’s requirements for holding teleconferenced meetings during states of emergencies. AB 361 was signed into law as an urgency measure on September 16, 2021. The changes to the law are now in effect and all Brown Act bodies holding remote meetings after September 30, 2021, must comply with these provisions.

ATTACHMENTS:

1. Proposed Resolution No. 2022/06
RESOLUTION NO. 2023/01

A RESOLUTION OF THE CENTRAL MARIN FIRE COUNCIL OF THE CENTRAL MARIN

FIRE AUTHORITY AUTHORIZING REMOTE TELECONFERENCE MEETINGS OF THE

FIRE COUNCIL PURSUANT TO BROWN ACT PROVISIONS
WHEREAS, the Central Marin Fire Authority is committed to preserving public access and participation in meetings of the Fire Council; and
WHEREAS, all meetings of the Central Marin Fire Authority Council are open and public, as required by the Ralph M. Brown Act (Cal. Gov. Code §§ 54950 – 54963), so that any member of the public may attend, participate, and watch the Authority’s legislative body conduct its business; and WHEREAS, Government Code section 54953(e) of the Brown Act, allows a legislative body to hold a teleconference meeting, without compliance with the requirements of Government Code section 54953(b)(3), subject to the existence of certain conditions; and WHEREAS, in order to meet by teleconference under Government Code section 54953(e), the Governor must have proclaimed a state of emergency under the California Emergency Services Act (Govt.

Code §8625 et. seq.); the legislative body must reconsider the circumstances of the state of emergency; and the legislative body must find that the state of emergency continues to directly impact the ability of the members to meet safely in person and/or state or local officials continue to impose or recommend measures to promote social distancing; and
WHEREAS, On March 4, 2020, Governor Newsom proclaimed a State of Emergency declared by Governor Newsom under the California Emergency Services Act due to COVID-19, which is still in existence; and
WHEREAS, on November 1, 2021, the Marin County Public Health Officer issued a Public Health Order recommending the wearing of face coverings in workplaces and indoor public settings due to the rise of the SARS-CoV-2 Delta Variant, which is still in effect; and WHEREAS, the Town and City Councils of the member agencies of the Central Marin Fire Authority, which include Larkspur and Corte Madera, directed all legislative bodies of the their jurisdictions to meet by teleconference under the standards permitted under Government Code section 54953, until further notice; and
WHEREAS, the Fire Council provides in the public notices and agendas for all public meetings the online and telephone options for participation in public meetings, protecting the right of the public to address their local officials and to participate in public meetings, and posts this information on the Authority’s website, including instructions on how to access the public meeting remotely; and NOW, THEREFORE BE IT RESOLVED, that the Fire Council has reconsidered the circumstances of the state of emergency; and
BE IT FURTHER RESOLVED, that the Fire Council finds that State or local officials continue to impose or recommend measures to promote social distancing and that State of Emergency declared by Governor Newsom on March 4, 2020, continues to directly impact the ability of Councilmembers, staff, and the public to meet safely indoors in person; and
BE IT FURTHER RESOLVED, that the Fire Council will meet by teleconference. *******************
IT IS HEREBY CERTIFIED that the foregoing Resolution was duly passed and adopted by the Council of the Central Marin Fire Authority at a Regular Meeting thereof this 9 th day of February, 2023
by the following vote, to wit:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:
_________________________________
Eli Beckman, Council Chair
Central Marin Fire Authority
ATTEST:
_________________________________
Lorena Barrera, Authority Clerk
Central Marin Fire Authority
1 VI.A.
1 MINUTES OF THE REGULAR MEETING
2 OF THE
3 FIRE COUNCIL OF THE CENTRAL MARIN FIRE AUTHORITY
4 HELD VIA ZOOM VIDEOCONFERENCE
5 ON
6 THURSDAY, NOVEMBER 10, 2022
7 AT 6:30 P.M.
8 Or upon conclusion of the CMPA Police Council meeting, whichever is later 9 10
11 I. CALL TO ORDER, ROLL CALL AND PLEDGE OF ALLEGIANCE 12 The Regular Meeting of the Fire Council of the Central Marin Fire Authority was called to order at 13 6:33 p.m. via Zoom videoconference.
14 15 COUNCIL MEMBERS PRESENT:
16 Eli Beckman, Council Chair, Town of Corte Madera
17 Catherine Way, Council Member, City of Larkspur
18 Bob Ravasio, Council Member, Town of Corte Madera
19 20 COUNCIL MEMBERS ABSENT:
21 Kevin Haroff, Council Member, City of Larkspur
22 23 STAFF PRESENT:
24 Adam Wolff, Corte Madera Interim Town Manager
25 Dan Schwarz, Larkspur City Manager
26 Ruben Martin, Fire Chief
27 Daria Carrillo, Finance Manager
28 Tom Bertrand, Authority Counsel
29 Lorena Barrera, Authority Clerk
30 31
32 II. URGENCY ACTION
33 34 A. Resolution No. 2022/06 – Authorizing remote teleconference meetings of the Central Marin 35 Fire Authority Council pursuant to Brown Act provisions 36 37 Authority Clerk Lorena Barrera introduced the item and presented the staff report. 38 39 Chair Beckman opened up the item for public comment. 40 41 No public comments were received from attendees or via email on this item. 42 43 Chair Beckman closed public comment. There were no questions from Council Members. Chair 44 Beckman called for a motion.
45 46 MOTION: It was M/S/C (Ravasio/Way) to adopt Resolution No. 2022/06 – Authorizing remote 47 teleconference meetings of the Central Marin Fire Authority Council pursuant to Brown Act 2 1 provisions, which carried by the following vote:
2 3 Roll call vote: 3-0-1 in favor of the motion. (Ayes: Beckman, Ravasio, Way; Noes: None, 4 Absent: Haroff).
5 6
7 III.OPEN TIME FOR PUBLIC EXPRESSION
8 9 Chair Beckman opened up the item for public comment. 10 11 No public comments were received from attendees or via email on this item. 12 13 Chair Beckman closed public comment and moved on to the next item. 14 15 IV.PRESENTATIONS: None
16 17
18 V. REPORTS AND COMMENTS
19 20 A. COUNCIL MEMBERS
21 No reports were provided.
22 23 B. MANAGEMENT COMMITTEE
24 No report was provided.
25 26 C. CHIEF’S COMMENTS
27 No report was provided.
28 29 No public comments were received from online attendees or via email on this item. 30 31
32 VI.CONSENT CALENDAR:
33 34 Chair Beckman asked if there were public comments or requests from Council or the public for 35 removal of items from the Consent Calendar. There were no comments received from online attendees 36 and no comments received by email, and there were no requests were received from the Council or 37 the public to remove items from the Consent Calendar. 38 39 Chair Beckman then called for a vote on the Consent Calendar. 40 MOTION: It was M/S/C (Ravasio/Way) to approve Consent Calendar items VI A-C. 41 42 Roll call vote: 3-0-1 in favor of the motion. (Ayes: Beckman, Ravasio, Way; Noes: None, Absent:
43 Haroff).
44 45 The approved Consent Calendar consisted of the following items:
46 47 A. Accept General Fund Revenue and Expenditure Report for October 2022 3 1
2 B. Acknowledge and File Accounts Payable Checks, July 21, 2022 through October 31, 3 2022 and Transfers to Payroll Account, August through October 2022 4 5 A. Approve Minutes of August 11, 2022 Regular Fire Council Meeting 6 7
8 VII. BUSINESS ITEMS:
9 10 A. Consideration and Possible Direction to Staff Regarding the Central Marin Fire 11 Authority Facilities Needs Assessment Report Prepared by Jeff Kats Architecture (JKA) 12 13 Fire Chief Ruben Martin introduced the item and presented the staff report noting that in March 14 2021 Central Marin Fire Authority (CMFA) contracted with JKA to perform a condition and needs 15 assessments of all of the CMFA fire. He mentioned that the assessment included the general 16 observations of each site, exterior and interior building conditions and ADA accessibility. 17 18 Jeff Katz provided a brief introduction on his background and gave a presentation to the Council. 19 He gave a brief overview of the assessment for each of the stations. For Fire Station 13, Katz 20 reported that it is currently marginally functional and has staff safety concerns with no separation 21 between apparatus hot zone and the living quarters. This, coupled with an awkward site layout, 22 proximity to a tidal wetlands and flood zone, and lack of growth potential, suggests this station 23 should be planned for future replacement. He mentioned that a replacement building designed to 24 today’s standards on a more suitable site will better serve the needs of the community. For Fire 25 Station 14, he noted that the age and condition of it makes a difficult renovation. This is largely due 26 to its original design and use as a joint Public Safety Building with both fire and police functions. 27 Katz recommended this building be demolished and rebuilt. Similarly, for Fire Station 15, it does 28 not lend itself to a successful renovation due to its life. Katz recommended this building be 29 repurposed to maintain its historical character and significance. For Fire Station 16, Katz mentioned 30 it is reasonably functional but that there are several code and functional issues that could be 31 addressed by renovation and could extend the useful life of this station for another ten-plus years. 32 Katz continued the presentation and went over the projected station size replacement and the 33 preliminary budget for the necessary work on all of the stations. 34 35 Chief Martin explained that the intent of this item was to assess the current conditions, operational 36 deficiencies and potential for improvements to the existing stations with the goal developing a high37 level overview to determine how best to modify the existing stations to bring them into compliance 38 with current code and operational requirements, meet today’s department needs and extend the 39 useful life of the stations.
40 41 Chair Beckman opened up the item for questions from the Management Committee. The committee 42 had no questions.
43 44 Chair Beckman moved on to questions from Council. 45 46 Council Member Catherine Way asked about the definition of site orientation for Station 14. Katz 47 responded stating it has to do with traffic flow and traffic safety. Way asked if Station 15 is the only 4 1 station without a pull through area and Chief Martin confirmed vehicles have to be backed in at that 2 station. Way also asked if current building standards require gender separations in the dormitory 3 spaces. Katz confirmed that today the standards take a gender neutral approach to create dormitory 4 sized closed quarters. Way asked if Katz familiarity with designs that allow for health and wellness 5 screenings when fire suppression is not being conducted. Katz mentioned not having much of an 6 opportunity on those types of designs.
7 8 Larkspur City Manager Dan Schwarz emphasized the purpose of the assessment was to have an 9 understanding of the current life expectancy of the buildings and determine the cost to build stations 10 that will be around for the next 50 years. Schwarz also mentioned there is a need to have a station 11 that can house a ladder truck and that is something that will be needed for the future due to the 12 housing changes and new structures that are being built in the jurisdictions. 13 14 Chair Beckman asked about the timing of this decision-making on this item. Schwarz mentioned 15 there is no urgency but that the assessment would help each Fire Council Member report the 16 information to their respective councils and communities. 17 18 Chair Beckman opened up the item for public comment. 19 20 No public comments were received from attendees or via email on this item. 21 22 Chair Beckman closed public comment and brought back the item for discussion. 23 24 Council Member Ravasio thanked staff for the assessment and noted the importance of the 25 assessment and getting started on addressing the needs right away. Council Member Way supported 26 the comments made by Ravasio. The Council accepted the report and Schwarz announced he will 27 get started on passing along the information to get started on the work. Chair Beckman moved on to 28 the next item.
29 30
31 B. Discussion and Possible Direction to Staff Regarding the Report on the Termination of the 32 Dispatch Agreement with the Marin County Sheriff’s Office 33 34 Fire Chief Ruben Martin introduced the item and provided background noting that in 2020, the 35 Marin County Sheriff’s Office (MCSO) noted that costs for service would be increasing in the near 36 future. In September 2022, MCSO notified fire agencies of its intention to end the current 37 agreement effective June 2023 stating that there should be a separation between police and fire 38 services. Martin explained that staff used a Federal Engineering study that was previously 39 conducted and available for use because the study provides useful information regarding the needs 40 of a stand-alone Marin Fire & emergency medical services (EMS) dispatch, including a staffing and 41 call volume analysis, which were used to derive the cost estimates presented in the staff report. 42 43 Chief Martin explained the two options available: either a new Joint Powers Authority (JPA) to 44 independently manage Fire and EMS dispatch or to allow Marin County Fire Department (MCFD) 45 to provide fire and EMS dispatch services to the other Marin Fire agencies under a contract for 46 services. Martin explained the pros and cons of the options and mentioned that in discussions with 47 other fire departments, option B, the choice of contracting services is the better option. 5 1 Chief Martin explained that both dispatch services are more expensive than the current option. 2 Current cost estimates increase the annual cost for option A – a JPA by 34% or $87,089. The cost 3 increase for Option B contract for services is 45% or $113,414. Both options have a one-time cost 4 of $149,009.
5 6 Chair Beckman confirmed that option B is the option other agencies are thinking of selecting and 7 Chief Martin confirmed.
8 9 Council Member Way asked about the separation of Mill Valley Fire and whether that is due to the 10 merge they are conducting with Southern Marin Fire and Chief Martin confirmed that information. 11 Chief Martin added that although the Federal Engineering study was conducted before the merge 12 actually took place, the amounts in his report won’t change because the formula is based on service 13 needs. Way asked if a decision needed to be made before December 1, 2022 and Chief Martin 14 confirmed. He explained that due to the difficulty in hiring staff, having a letter of intent on the 15 direction would help staff begin preparation for the change. 16 17 Council Member Ravasio clarified that one choice is self-service through the creation of a JPA and 18 the other is to contract out completely. Chief Martin confirmed. 19 20 Chair Beckman asked what the separation means when it comes to dispatch services. Chief Martin 21 explained that residents would still dial 9-1-1 and calls would get transferred as they do now and the 22 response time should not change.
23 24 Chair Beckman opened up the item for public comment. 25 26 No public comments were received from attendees or via email on this item. 27 28 Chair Beckman closed public comment and brought back the item for discussion. 29 30 Council Member Ravasio noted the complexity of a dispatch center and mentioned his experience 31 in being involved with the creation of a new JPA. He stated that the work would be very difficult 32 and gave his support for contracting out the services. 33 34 Council Member Way agreed with selecting the contracting option. She did state some worry on the 35 next steps by the MCSO.
36 37 Chair Beckman also agreed and added that a JPA seems like more labor and liability and small 38 agencies are not necessarily positioned to handle that. 39 40 Chief Ruben said with the direction given, he will be sending Chief Webber a letter of intent for 41 contracting services.
42 43 C. Consideration and Possible Action to Authorize the Executive Management Team to Execute 44 a 3-Year Professional Consulting Agreement with Heather Price-Fair, R.N. for Emergency 45 Medical Services Continued Quality Improvement (CQI) Services 46 47
6 1 Fire Chief Ruben Martin introduced the item noting that CMFA has maintained a long standing 2 continued quality improvement (CQI) program through a partnership with Kaiser Hospital staff. 3 The CQI Registered Nurse assigned to CMFA is scheduled to retire at the end of the 2022 calendar 4 year which has led to succession planning for a transition in the CQI services. Chief Martin 5 explained CQI, what it involves and how a nurse is involved in that process. 6 7 Chief Martin stated that Central Marin Fire believes and subscribes to the concept of regionalizing 8 the services being received, which includes CQI services. The CQI contract proposed with Heather 9 Price-Fair, R.N. is part of a regional CQI program that includes Ross Valley Paramedic Authority 10 (RVPA), Marin County Fire Department, and Southern Marin Emergency Medical Paramedic 11 System (SMEMPS). These agencies share the cost of the coordination and management of the 12 program to ensure County, State, and industry protocols and standards are properly and seamlessly 13 administered by emergency response personnel within all the agencies. Chief Martin noted that this 14 contract would place Central Marin in alignment with our local and regional EMS partners and 15 stated the budget would not be increasing from what is already being paid. 16 17 Chair Beckman confirmed that the cost is the same with the only difference being a 3% increase in 18 the monthly amount for an annual basis and a total of three years. Chief Martin confirmed. 19 20 Chair Beckman asked for questions from the Council. No questions were given. 21 22 Chair Beckman opened up the item for public comment. 23 24 No public comments were received from attendees or via email on this item. 25 26 Chair Beckman closed public comment and brought back the item for discussion and a possible 27 motion.
28 29 MOTION: It was M/S/C (Ravasio/Way) to approve the item as requested. 30 31 Roll call vote: 3-0-1 in favor of the motion. (Ayes: Beckman, Ravasio, Way; Noes: None, Absent:
32 Haroff).
33 34 D. Consideration and Possible Action to Authorize the Purchase of a New Type III Wildland 35 Fire Engine from Hi-Tech Emergency Vehicle Services, Inc. 36 37 Fire Chief Ruben Martin introduced the item. He mentioned that in 2018, CMFA began to look at 38 the age and condition of all of the vehicles in the fleet to determine when they needed to be replaced 39 to be in compliance with nationally recognized standards. Staff is looking to replace a 1998 West40 Mark International Type III Wildland fire engine that was due to be replaced in 2018 after the 20 41 year replacement schedule. A delay was made while the department was going through the 42 conversion of becoming a JPA. Chief Martin mentioned that staff had begun the process of meeting 43 with representatives from Hi-Tech Emergency Vehicle Services, Inc. in order create a blueprint of 44 specifications needed for the construction of a new type III wildland fire engine, and to determine 45 the overall cost. Chief Martin mentioned that the options for payment were analyzed and staff 46 requests authorization for a leasing option. He also mentioned he had reached out to a preferred 47 lender for this company. Leasing 2, Inc. offered to lock in a rate of 4.9% for a 5 year lease-to- 7 1 purchase option which is what he is recommended for the Council rather than a one-time purchase 2 of $485,000. This would allow CMFA to spread out the cost over 5 years which is typical of most 3 fire engine purchases. The rate offer is only available until December of this year with the first 4 payment not being until November 2024. This allows the opportunity to strategize how to include 5 the costs in the budget. The request for an immediate decision is due to the supply chain issues due 6 to the pandemic. Additionally, the purchase would include the power train system which is related 7 to emissions changes coming in 2024 where the power train will be difficult to ascertain with the 8 chassis of these vehicles.
9 10 Chair Beckman asked for questions from the Council. 11 12 Council Member Way asked at what station the vehicle will reside. Chief Martin said the vehicle will 13 replace Engine 616 located at the Greenbrae station. However, CMFA is always analyzing where the 14 biggest threats are so it does not necessarily tie the new engine to that location. 15 16 Chair Beckman opened up the item for public comment. 17 18 No public comments were received from attendees or via email on this item. 19 20 Chair Beckman closed public comment and brought back the item for discussion and a possible 21 motion.
22 23 MOTION: It was M/S/C (Ravasio/Way) to approve the purchase of a New Type III Wildland Fire 24 Engine from Hi-Tech Emergency Vehicle Services, Inc. 25 26 Roll call vote: 3-0-1 in favor of the motion. (Ayes: Beckman, Ravasio, Way; Noes: None, Absent:
27 Haroff).
28 29
30 E. Discussion and Possible Action to 1.) Authorize the Executive Management Team to Execute 31 an Employment Agreement with the Existing Central Marin Fire Authority’s Administrative 32 Assistant and 2.) Adopt Resolution No. 2022/07 Establishing a Salary and Benefits for the 33 Administrative Assistant for Fiscal Years 2022-2023 and 2023-2024 34 35
36 Fire Chief Ruben Martin mentioned this is a house keeping item. In 2018, when the Central Marin 37 Fire Authority was created as a result of the consolidation/merger of the Corte Madera and Larkspur 38 Fire Departments, the Administrative Assistant, Meaghan Pang, was a Corte Madera Fire and Town 39 employee and remained as the Administrative Assistant for the newly formed fire agency. During 40 the transition, an oversight occurred with the employment status of the administrative position. 41 42 Chief Martin explained that the Administrative Assistant’s salary and benefits are currently being 43 accounted for within the Central Marin Fire Authority (CMFA) approved budget. In order to clarify 44 this oversight, staff recommends a change in the employer of record. The Administrative Assistant 45 would go from being an employee of the Town of Corte Madera to becoming an employee of 46 CMFA.
47 8
1 Chair Beckman asked for questions from the Council. No questions were given. 2 3 Chair Beckman opened up the item for public comment. 4 5 No public comments were received from attendees or via email on this item. 6 7 Chair Beckman closed public comment and brought back the item for discussion and a possible 8 motion.
9 10 MOTION: It was M/S/C (Ravasio/Way) to approve the item as requested and adopt Resolution No. 11 2022/07.
12 13 Roll call vote: 3-0-1 in favor of the motion. (Ayes: Beckman, Ravasio, Way; Noes: None, Absent:
14 Haroff).
15 16
17 F. Consideration and Possible Adoption of Resolution No. 2022/08, Establishing Dates and 18 Times for the Regular Meetings of the Fire Council of the Central Marin Fire Authority for 19 2023
20 21 Fire Chief Ruben Martin presented the report and stated that Council is asked to confirm the 22 upcoming 2023 calendar. The meetings mirror Central Marin Police Authority Police Council 23 meetings and would begin at 6:30pm or upon conclusion of the Police Council meeting, whichever is later, and the schedule for that is May 11th, August 10th and November 9th 24 . 25 26 Chair Beckman asked for questions from the Council. No questions were given. 27 28 Chair Beckman opened up the item for public comment. 29 30 No public comments were received from attendees or via email on this item. 31 32 Chair Beckman closed public comment and brought back the item for discussion and a possible 33 motion.
34 35 MOTION: It was M/S/C (Way/Ravasio) to adopt Resolution No. 2022/08. 36 37 Roll call vote: 3-0-1 in favor of the motion. (Ayes: Beckman, Ravasio, Way; Noes: None, Absent:
38 Haroff).
39 40 G. Consideration and Possible Authorization to Staff to Request Additional Contributions in 41 the Amount of $257,485 from Each Member Agency to Eliminate the Current Deficit in the 42 General Fund and Insurance Fund
43 44 Finance Manager Daria Carrillo introduced the item and explained that the member agencies, City 45 of Larkspur and Town of Corte Madera, each pay for half of the Fire Authority’s operating costs. 46 The Fire Authority receives other revenue such as permit and fee revenue, revenue from other local 47 agencies, grants, donations, Marin Wildfire Prevention (Measure C) tax and reimbursements from 9 1 the state, but the member agencies pay the vast majority of the costs for the Fire Authority. For the 2 2021-2022 fiscal year, each member agency contributed $4,868,860, for total member contributions 3 of $9,737,720, or 86% of total General Fund revenue. She explained the amount reimbursed by the 4 State and added that expenditures exceeded the budget due to things like overtime due to COVID5 19, hiring an additional employee, contracting a new auditor, changes in the retirement cost due to 6 recommendations by the new auditor. The ending balance for the General Fund as of June 30, 2022 7 was negative $304,897.
8 9 For the Insurance Fund, which is the fund that records payments for premiums and claims related to 10 property, liability and workers’ compensation claims. Finance Manager Carrillo explained this 11 fund’s only source of revenue is the General Fund. In 2021-2022, the General fund transferred 12 $450,000 to the Insurance Fund in accordance with the Adopted Budget. However, expenditures 13 were over the budgeted amount by $151,763 and as of June 30, 2022, the Insurance Fund had a 14 negative ending balance of $210,072.
15 16 Carrillo went over the Equipment Fund and Measure C Fund which as of June 30, 2022, both have 17 a positive ending balance: $89,133 for the Equipment Fund and $84,336 for the Measure C Fund. 18 19 She explained that eliminating the deficit in the General Fund and Insurance Fund would be require 20 an additional contribution of $257,485 from each member agency being that the total cost for both 21 funds is $514,969.
22 23 Chair Beckman asked for questions from the Council. 24 25 Council Member Ravasio noted he had never seen anything like this happening in the past and asked 26 if staff assumed this was a one-time occurrence and that it won’t come up on a recurring basis. Chief 27 Martin agreed and said staff had never experienced this before. Many employees were out at one time 28 and it turned into a staffing crisis but is hopeful this is a one-time occurrence. Larkspur City Manager 29 Dan Schwarz added that the insurance fund is set at a level recommended by the risk pool as the 30 amount of money that an agency should have at hand to deal with claims that may arise and also 31 handle workers compensation. He’s mentioned this occurs in the Police Authority from time to time. 32 33 Chair Beckman opened up the item for public comment. 34 35 No public comments were received from attendees or via email on this item. 36 37 Chair Beckman closed public comment and brought back the item for discussion and a possible 38 motion.
39 40 MOTION: It was M/S/C (Ravasio/Way) to authorize staff to send invoices to the City of Larkspur 41 and Town of Corte Madera.
42 43 Roll call vote: 3-0-1 in favor of the motion. (Ayes: Beckman, Ravasio, Way; Noes: None, Absent:
44 Haroff).
45 46
47 VIII. ADJOURNMENT
10 1 Chair Beckman gave some closing remarks to Council Member Ravasio for his service. Ravasio 2 thanks everyone for all of the work done over the years. 3 4 Chair Beckman adjourned the Council meeting at 7:57 p.m. to the next regular meeting scheduled 5 for Thursday, February 9, 2023.
6 7
8 ___________________________
9 Lorena Barrera, Authority Clerk
10 Central Marin Fire Council
1 VI.B.

CENTRAL MARIN FIRE COUNCIL

STAFF REPORT
REPORT DATE: January 27, 2023
MEETING DATE: February 9, 2023
TO: Central Marin Fire Authority Council
FROM: Daria Carrillo, Finance Director
SUBJECT: January 2023 General Fund Revenue and Expenditure Report        
RECOMMENDED ACTION:

That the Fire Council accept the Revenue and Expenditure Report for the period ending January 31, 2023.

BACKGROUND/DISCUSSION:

The attached revenue and expenditure report is as of January 31, 2023, and reflects financial activity transacted during 58% of the budget year. The report was prepared on January 27, 2023, but no additional transactions will be recorded for the remainder of the month of January. This report includes the General Fund and the Measure C Fire Tax Fund.

This reports shows revenue and expenditures by major category. Total activity for the previous year and the activity through January 2022 as well as the budget and activity through January 2023. The numbers for the previous year are the audited actuals for 2021-2022.

GENERAL FUND
Revenue:

The General Fund receives nearly all of its revenue from contributions from the two member agencies, the City of Larkspur and the Town of Corte Madera. Each member agency pays 50% of the member contributions and makes payments on a quarterly basis. Payments are made in advance of each quarter. As expected, revenue from member contributions is at 75%, the same percentage as last year at this time.
2 Total revenue is $32,957 less than last year at this time. Total revenue is at 78% of budgeted, compared to 74% last year at this time. Please note the following:
 State revenue is $404,525, or 45%, less than last year at this time. The State reimburses the Fire Authority for out of county response. The Fire Authority expects to be reimbursed for all eligible out of county response.
 Permits and Fee revenue is $11,056, or 20%, greater than last year at this time. Permit revenue is collected as permits are issued.
 Member contributions are $473,428 or 6.5%, greater than the amount received last year at the same time due to the increase in the required member contributions. This does not include the additional contributions related to last year’s deficit that will be paid by each member agency.
 Other revenue is $117,348, or 64%, less than last year at this time, due mainly to a timing difference in revenue received from Ross Valley Paramedic Authority for engine reimbursement.

Expenditures:

Total expenditures are $240,495 less than last year at this time, and are at 60% of the budgeted amount compared to 57% last year at the same time. Please notice the following:

Salaries are $309,409 or 6.6%, less than last year at this time, but are at 67% of the budgeted amount with 58% of the year elapsed. Included in this total is overtime pay, which is $501,420 less than last year at this time, but is $210,974 over the budgeted amount for the year. An increase of $531,000 in the overtime budget, with a corresponding increase in State reimbursement, is requested in a separate item on the Fire Council meeting agenda. If the budget revision is approved, salaries to date will be at 61%, the approximate percentage expected at this time.

Retirement expenditures are $88,321, or 19%, more than the amount at the same time last year. The majority of the increase is for a payment for Two Additional Years of CalPERS Service Credit granted to an employee in the 2019/2020 fiscal year. The current fiscal year is the first year that payments for the Two Years Additional Years of Service Credit was required. The remainder of the increase is due to increased salaries. Overtime costs are not subject to CalPERS retirement payments.

Retiree Benefits are $5,514, or 22%, more than last year at this time due to two recent retirements.

Overall, expenditures are as expected.

MEASURE C FIRE TAX
Revenue:

The Measure C Fire Tax Fund was established to record revenue and expenditures associated with the Marin Wildfire Prevention Authority parcel tax approved by the voters in 2020.

Nearly all of this fund’s revenue is Measure C tax revenue, which is collected through property tax payments. The County distributes 55% of the revenue in December, 40% in April and the remaining 5% in June and July. Measure C revenue to date is at 56%. 3 Expenditures:

Total expenditures to date are $410,729, or 45%, less than last year at this time and are at 59% of the annual budget. In the previous year, the Fire Authority received an additional $474,353 from Measure C revenue for additional Evaluation Route expenditures. These expenditures account for nearly all of the difference in expenditures from last year to the current year at this time.

FISCAL IMPACT:

There is no fiscal impact associated with this report.

ENVIRONMENTAL IMPACT:

This activity is not defined as a project under CEQA (Section 15378 CEQA Guidelines).

OPTIONS:

1. Accept the report as presented.

2. Take no action at this time and provide further direction to staff ATTACHMENTS:

1. Budget Comparison Report For the Period Ending January 31, 2023, Fund 70, General Fund

2. Budget Comparison Report For The Period Ending January 31, 2023, Fund 75, Measure C Fund THIS ITEM HAS BEEN REVIEWED AND APPROVED BY THE EXECUTIVE MANAGER. 4 ATTACHMENT 1
Budget Comparison Report For the Period Ending January 31, 2023, Fund 70, General Fund
Central Marin Fire Authority
2022-2023
Budget Comparison Report
2021‐2022
Total Activity
2021‐2022
YTD Activity
Through
January 2022
Percent
Received /
Expended
2022‐2023
Adopted
Budget
2022‐2023
YTD Activity
Through Jan
Percent
Received /
Expended
SubCategory
Revenue
430 ‐ PERMITS AND FEES 160,611 55,837 34.77% 162,000 66,893 41.29% 431 ‐ COST RECOVERY 0 1,226 0 3,056
452 ‐ INTEREST 0 0 0.00% 0 10,214 0.00%
460 ‐ STATE REVENUE 1,102,240 892,039 80.93% 0 487,514
7,613 7,613 100.00% 0 0
481 ‐ MEMBER CONTRIBUTIONS 9,767,720 7,302,589 74.76% 10,398,022 7,776,017 74.78% 490 ‐ OTHER REVENUE 327,249 183,785 56.16% 187,121 66,437 35.50% Total Revenue: 11,365,434 8,443,088 74.29% 10,747,143 8,410,131 78.25% Expense
600 ‐ SALARIES 7,933,833 4,683,525 59.03% 6,552,002 4,374,116 66.76% 601 ‐ RETIREMENT 838,968 469,853 56.00% 942,842 557,904 59.17% 602 ‐ OTHER BENEFITS 1,002,388 568,799 56.74% 1,104,711 629,380 56.97% 603 ‐ RETIREE BENEFITS 38,231 24,816 64.91% 40,320 30,330 75.22% 611 ‐ OUTSIDE SERVICES 677,684 556,973 82.19% 658,705 507,613 77.06% 20,648 10,116 48.99% 45,000 10,069 22.38%
613 ‐ DUES AND SUBSCRIPTIONS 7,426 2,930 39.46% 9,000 4,681 52.01% 614 ‐ EQUIPMENT MAINTENANCE 31,256 18,876 60.39% 40,944 11,524 28.15% 5,393 3,758 69.68% 25,000 14,352 57.41%
616 ‐ VEHICLE MAINTENANCE 95,275 65,959 69.23% 75,000 35,658 47.54% 620 ‐ UTILITIES 95,236 48,606 51.04% 88,180 62,261 70.61% 630 ‐ SUPPLIES 347,317 192,334 55.38% 355,125 168,060 47.32% 651 ‐ EQUIPMENT 0 0 0.00% 7,000 105 0.00%
670 ‐ TRANSFERS OUT 603,314 0 0.00% 803,314 0 0.00%
680 ‐ OTHER EXPENDITURES 668 0 0.00% 0 0 0.00%
Total Expense: 11,697,636 6,646,547 56.82% 10,747,143 6,406,052 59.61% ‐332,202 1,796,541 0 2,004,078
Fund: 70 ‐ CENTRAL MARIN FIRE

AUTHORITY GENERAL FUND
615 ‐ BUILDING AND GROUNDS

MAINTENANCE
612 ‐ TRAINING, EDUCATION,

MEETINGS
480 ‐ OTHER LOCAL AGENCY

REVENUE
Total Fund: 70 ‐ CENTRAL MARIN FIRE
AUTHORITY GENERAL FUND:
6 ATTACHMENT 2
Budget Comparison Report For The Period Ending January 31, 2023, Fund 75, Measure C Fund
Central Marin Fire Authority
2022-2023
Budget Comparison Report
2021‐2022
Total Activity
2021‐2022
YTD Activity
Through
January 2022
Percent
Received /
Expended
2022‐2023
Adopted
Budget
2022‐2023
YTD Activity
Through
January 2023
Percent
Received /
Expended
SubCategory
Fund: 75 ‐ MEASURE C FIRE TAX FUND
Revenue
400 ‐ PROPERTY TAX 748,520 408,020 54.51% 751,597 419,901 55.87% 474,353 0 0.00% 0 0 0.00%
89,651 0 0.00% 89,707 0 0.00%
490 ‐ OTHER REVENUE 20,000 20,000 100.00% 0 0 0.00%
Total Revenue: 1,332,523 428,020 32.12% 841,304 419,901 49.91% Expense
600 ‐ SALARIES 153,114 88,093 57.53% 158,124 89,196 56.41% 601 ‐ RETIREMENT 12,047 6,482 53.81% 12,270 5,869 47.83% 602 ‐ OTHER BENEFITS 22,294 13,332 59.80% 33,345 14,254 42.75% 611 ‐ OUTSIDE SERVICES 1,055,800 731,949 69.33% 630,000 386,846 61.40% 630 ‐ SUPPLIES 10,468 4,014 38.35% 7,565 0 0.00%
652 ‐ VEHICLES 63,024 63,024 100.00% 0 0 0.00%
Total Expense: 1,316,747 906,895 68.87% 841,304 496,166 58.98% Total Fund: 75 ‐ MEASURE C FIRE 15,776 ‐478,875 0 ‐76,264 TAX FUND:
481 ‐ MEMBER

CONTRIBUTIONS
480 ‐ OTHER LOCAL AGENCY

REVENUE
1 VI.C.

CENTRAL MARIN FIRE COUNCIL

STAFF REPORT
REPORT DATE: January 26, 2023
MEETING DATE: February 9, 2023
TO: Central Marin Fire Authority Council
FROM: Daria Carrillo, Finance Director
SUBJECT: Accounts Payable Checks, November 1, 2022 through January 26, 2023 and Transfers to Payroll Account, November 2022 through January 26, 2023        
RECOMMENDED ACTION:

Acknowledge and file: 1) checks numbers 22342 to 2510 for a total of $1,054,762.32, 2) voided check 22385 in the amount of $827.24, 3) transfers to the payroll account in the amount of $2,499,157.22, and 4) electronic payments to CalPERS for health benefits in the amount of $2,777.54.

BACKGROUND/DISCUSSION:

The attached Check Report was produced from the Town of Corte Madera’s financial system. It includes all checks issued from the Town’s Bank of Marin operating account during the period November 1, 2022 through January 26, 2023 on behalf of Central Marin Fire Authority. No additional checks are expected to be issued in January 2023.

The Bank of Marin operating account is a pooled account for the day to day operations of both the Town of Corte Madera and the Central Marin Fire Authority. The finances of the two separate entities are segregated within the Town’s financial system. Checks issued on behalf of Central Marin Fire Authority include the Central Marin Fire Authority’s name and logo and have a separate numbering system from that of the Town. On occasion, a check will be written for services or goods incurred by both the Town and Central Marin Fire Authority on the Town’s check stock, resulting in checks with a different numbering system appearing on the check report. 2 In addition to the operating account, the Town maintains a payroll account at Bank of Marin. This account is for payroll transactions only. All payroll items are paid through the payroll account, including direct deposit payments to employees, state and federal tax payments, CalPERS payments for retirement and medical insurance and other payroll related items. Many of the payments are made electronically.

For the period November 1, 2022 through January 26, 2023, $2,499,157.22 was transferred from the operating account to the payroll account for payroll related expenditures.

FISCAL IMPACT:

There is no fiscal impact associated with this report.

ENVIRONMENTAL IMPACT:

This activity is not defined as a project under CEQA (Section 15378 CEQA Guidelines).

OPTIONS:

1. Accept the check listing as presented.

2. Take no action at this time and provide further direction to staff ATTACHMENTS:

1. Check Report, November 1, 2022 through January 26, 2023 THIS ITEM HAS BEEN REVIEWED AND APPROVED BY THE EXECUTIVE MANAGER. 3 ATTACHMENT 1
Check Report, November 1, 2022 through January 26, 2023 r ...

I lt i IJ • 1 t• •
Vendor Number
Payable#
Corte Madera, CA
Vendor Name
Payable Type Post Date
Bank Code: AP Bank-AP Bank
an005cm ANTHONY FEDANZO
R39925
at075cm
000018871837
000018873518
000018881810
ba005cm
22-608
beOOlcm
INV110322
cr031cm
34501067
dn002cm
729168
jilOlcm
696692
696792
ma550cm
107103 101122
146154 101222
177547 101322
179110 101322
347913 101222
miOOlcm
16148
Invoice 11/01/2022
AT & T -CALNET3
Invoice 11/09/2022
Invoice 11/09/2022
Invoice 11/09/2022

BARTEL ASSOCIATES, LLC
Invoice 11/02/2022

BENEFIT TRUST COMPANY
Invoice 11/03/2022

CRASH CHAMPIONS, LLC
Invoice 11/08/2022
DNG ENTERPRISES, INC.

Invoice 11/10/2022

JIM CORBET'S ACE HARDWARE
Invoice 11/10/2022
Invoice 11/10/2022

MARIN MUNICIPAL WATER DISTRICT
Invoice 11/09/2022
Invoice 11/09/2022
Invoice 11/08/2022
Invoice 11/08/2022
Invoice 11/09/2022

MICHAEL DANG
Invoice 11/03/2022
pa176cm PACIFIC GAS & ELECTRIC
1939277301-6 10 Invoice 11/09/2022
re024c
OCT 2022
ri003cm
5065901377
sa002cm
32584053
32967927
usOOlcm
NOV 2022
we250cm
003137
ch250cm
84461984
al200cm
243470
1/26/2023 1 :20:44 PM

RESOLVE INSURANCE SYSTEMS
Invoice 11/01/2022
RICOH USA, INC.

Invoice 11/01/2022
SANTA ROSA FIRE EQUIPMENT SERVICE, INC.

Invoice 11/10/2022
Invoice 11/07/2022

US BEHAVIORAL HEALTH PLAN, CA
Invoice 11/08/2022

WESTERN FIRE CHIEFS ASSOCIATION INC
Invoice 11/08/2022

WEX BANK
Invoice 11/08/2022
ALLSTAR FIRE EQUIPMENT, INC.

Invoice 11/17/2022
Payment Date Payment Type
Payable Description
11/10/2022 Regular

DISASTER SUPPLIES
11/10/2022 Regular

UTILITIES - TELEPHONE

UTILITIES - TELEPHONE
11/10/2022 Regular

OUTSIDE SRVC-OTHER PROFESSIONAL SR
11/10/2022 Regular

FIRE DEPT OPEB
11/10/2022 Regular

VEHICLE MAINTENANCE AND REPAIRS
11/10/2022 Regular

VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/
11/10/2022 Regular

JANITORIAL SUPPLIES

VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/
11/10/2022 Regular

UTILITIES - WATER

UTILITIES - WATER
11/10/2022 Regular

COMPUTER SUPPLIES AND SOFTWARE
11/10/2022 Regular

UTILITIES - ELECTRICITY
11/10/2022 Regular

OTHER CONTRACT SERVICES
11/10/2022 Regular

PRIVATE CONTRACTUAL SERVICES
11/10/2022 Regular

OTHER EQUIPMENT/MAINTENANCE REPA

OTHER EQUIPMENT/MAINTENANCE REPA
11/10/2022 Regular

OTHER EMPLOYEE BENEFITS
11/10/2022 Regular

HIRING AND RECRUITMENT EXPENSES
11/10/2022 Regular

VEHICLE SUPPLIES- FUEL/OIL, TIRES
11/17/2022 Regular

CLOTHING/DAILY UNIFORMS
Check Report
By Check Number
Date Range: 11/01/2022 - 01/26/2023
Discount Amount Payment Amount Number
Discount Amount Payable Amount

0.00 444.81 22343

0.00 444.81

0.00 209.15 22344

0.00 159.41

0.00 24.87

0.00 4,350.00 22345

0.00 4,350.00

0.00 636.87 22346

0.00 636.87

0.00 8,753.30 22347

0.00 8,753.30

0.00 20.98 22348

0.00 20.98

0.00 53.26 22350

0.00 20.70

0.00 32.56

0.00 1,306.63 22351

0.00 418.63

0.00 351.95

0.00 202.33

0.00 231.83

0.00 101.89

0.00 126.00 22352

0.00 126.00

0.00 1,743.56 22353

0.00 1,743.56

0.00 1,315.91 22354

0.00 1,315.91

0.00 10.50 22355

0.00 10.50

0.00 469.35 22356

0.00 324.35

0.00 145.00

0.00 415.00 22357

0.00 415.00

0.00 466.68 22358

0.00 466.68

0.00 2,551.97 22359

0.00 2,551.97

0.00 664.45 22360

0.00 344.45

Page 1 of 10 ends

Check Report Date Range: 11/01/2022 - 01/26/2023
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount 243750 Invoice 11/04/2022 CLOTHING/DAILY UNIFORMS 0.00 320.00 alOOlcm ALPINE SPRINGS WATER DISTRIBUTION 11/17/2022 Regular 0.00 12.00 22361 15733 Invoice 11/01/2022 BUILDING SUPPLIES 0.00 12.00
at075cm AT & T -CALNET3 11/17/2022 Regular 0.00 1,853.79 22362 000019016505 Invoice 11/02/2022 UTILITIES - TELEPHONE 0.00 158.49 000019016511 Invoice 11/02/2022 UTILITIES - TELEPHONE 0.00 356.65 000019016859 Invoice 11/02/2022 UTILITIES - TELEPHONE 0.00 1,290.73 000019017854 Invoice 11/03/2022 UTILITIES - TELEPHONE 0.00 23.97 000019020146 Invoice 11/04/2022 UTILITIES- TELEPHONE 0.00 23.95 at006cm AT&T MOBILITY - SEI PROCESSING 11/17/2022 Regular 0.00 855.20 22363 293876016Xll02 Invoice 11/02/2022 UTILITIES- TELEPHONE 0.00 855.20 ba002cm BAY CITIES JOINT POWER INSURANCE AUTHOR 11/17/2022 Regular 0.00 1,363.20 22364 BCJPIA-2023-009 Invoice 11/17/2022 WORKERS COMPENSATION CLAIMS 0.00 1,363.20 beOOlcm BENEFIT TRUST COMPANY 11/17/2022 Regular 0.00 636.87 22365 INV111422 Invoice 11/14/2022 FIRE DEPT OPEB 0.00 636.87 beOS3cm BERTRAND, FOX, ELLIOT, OSMAN & WENZEL 11/17/2022 Regular 0.00 2,621.25 22366 39763 Invoice 11/09/2022 GENERAL LEGAL COUNSEL 0.00 2,621.25 bo105cm BOUND TREE MEDICAL, LLC 11/17/2022 Regular 0.00 141.24 22367 84753763 Invoice 11/08/2022 MEDICAL SUPPLIES 0.00 70.62 84753764 Invoice 11/08/2022 MEDICAL SUPPLIES 0.00 70.62 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030' 11/17/2022 Regular 0.00 217.60 22368 0324040 110722 Invoice 11/07/2022 UTILITIES - I NTE NET 0.00 217.60 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030' 11/17/2022 Regular 0.00 118.65 22369 0055313 110222 Invoice 11/02/2022 UTILITIES - INTENET 0.00 118.65 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030' 11/17/2022 Regular 0.00 217.60 22370 0424806 110722 Invoice 11/17/2022 UTILITIES - INTENET 0.00 217.60 co655cm COMPUTER COURAGE INC 11/17/2022 Regular 0.00 3,300.00 22371 51937 Invoice 11/01/2022 MANANGEMENT INFO SYSTEMS/COMPU 0.00 3,300.00 da025cm D & K AUTO SERVICE 11/17/2022 Regular 0.00 192.77 22372 72981 Invoice 11/09/2022 VEHICLE MAINTENANCE AND REPAIRS 0.00 192.77 diOOlcm DIEGO TRUCK REPAIR, INC. 11/17/2022 Regular 0.00 3,371.30 22373 65609 Invoice 11/02/2022 VEHICLE MAINTENANCE AND REPAIRS 0.00 3,371.30 em121cm EMERGENCY EQUIPMENT 11/17/2022 Regular 0.00 591.55 22374 65347 Invoice 11/10/2022 CLOTHING/DAILY UNIFORMS 0.00 591.55 fiOOllcm FIRE ASIDE, INC. 11/17/2022 Regular 0.00 1,543.00 22375 INV-0067 Invoice 11/17/2022 VEGETATION MGMT SPECALISTS 0.00 808.00 INV-0090 Invoice 11/07/2022 VEGETATION MGMT SPECALISTS 0.00 735.00 jaOOlcm JACKSON'S HARDWARE 11/17/2022 Regular 0.00 1,758.90 22376 767494 Invoice 11/02/2022 VEGETATION MGMT SPECALISTS 0.00 1,758.90 jilOlcm JIM CORBET'S ACE HARDWARE 11/17/2022 Regular 0.00 82.56 22377 696908 Invoice 11/07/2022 MISCELLANEOUS SUPPLIES 0.00 16.55 696921 Invoice 11/08/2022 JANITORIAL SUPPLIES 0.00 59.92 696984 Invoice 11/15/2022 JANITORIAL SUPPLIES 0.00 6.09 ln075cm L.N. CURTIS & SONS 11/17/2022 Regular 0.00 2,564.00 22378 INV645012 Invoice 11/17/2022 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/0 0.00 804.42 INV645094 Invoice 11/17/2022 CLOTHING/DAILY UNIFORMS 0.00 45.88 INV645134 Invoice 11/17/2022 CLOTHING/DAILY UNIFORMS 0.00 190.75 INV645938 Invoice 11/17/2022 HYDRANTS/HOSES 0.00 1,305.82 1/26/2023 1 :2D:44 f'M Page 2 of 10
Check Report Date Range: 11/01/Z0ZZ - 0l/Z6/Z0Z3
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount INV646519 Invoice 11/17/2022 CLOTHING/DAILY UNIFORMS 0.00 217.13 li030c LIGHTHOUSE UNIFORM 11/17/2022 Regular 0.00 1,436.70 22379 A-309621 Invoice 11/17/2022 CLOTHING/DAILY UNIFORMS 0.00 721.60 A-310109 Invoice 11/01/2022 CLOTHING/DAILY UNIFORMS 0.00 715.10 ma165cm MATRIX CONSULTING GROUP LTD 11/17/2022 Regular 0.00 10,000.00 22380 22-92 Invoice 11/01/2022 PRIVATE CONTRACTUAL SERVICES 0.00 10,000.00 de021cm MICHELLE DETRICK 11/17/2022 Regular 0.00 2,429.79 22381 R37308 Invoice 11/10/2022 ADVANCED DISABILITY PAYMENTS 0.00 2,429.79 reOOlcm REMOTE SATELLITE SYSTEMS 11/17/2022 Regular 0.00 3,360.00 22382 00120292 Invoice 11/01/2022 UTILITIES- TELEPHONE 0.00 3,360.00 ne840cm SUMEET SINGH 11/17/2022 Regular 0.00 1,568.52 22383 154 Invoice 11/09/2022 VEGETATION MGMT SPECALISTS 0.00 1,568.52 t e056cm TELEFLEX 11/17/2022 Regular 0.00 2,190.05 22384 9506205221 Invoice 11/07/2022 MEDICAL SUPPLIES 0.00 2,190.0S ve002cm VERIZON WIRELESS - 670722771-00004 12/20/2022 Regular 0.00 -827.24 22385 ve002cm VERIZON WIRELESS - 670722771-00004 11/17/2022 Regular 0.00 827.24 22385 9918902703 Invoice 11/17/2022 MANANGEMENT INFO SYSTEMS/COM PU 0.00 42.53 9919;l 22057 Invoice 11/17/2022 MANANGEMENT INFO SYSTEMS/COM PU 0.00 278.50 9919779918 Invoice 11/04/2022 MANA NG EM ENT INFO SYSTEMS/COM PU 0.00 49.10 9919779920 Invoice 11/04/2022 MANANGEMENT INFO SYSTEMS/COMPU 0.00 457.11 msOOlcm MSA DENTAL POOL 11/30/2022 Regular 0.00 234.54 22386 12[2Q22 DENTAL Invoice 11/30/2022 12/2022 DENTAL 0.00 234.54 vi099cm VISION SERVICE PLAN (CA) 11/30/2022 Regular 0.00 18.05 22387 12L2022 VISION Invoice 11/30/2022 12/2022 VISION 0.00 18.05 ai560cm AIRGAS 12/01/2022 Regular 0.00 447.24 22388
9992690617 Invoice 12/01/2022 MEDICAL SUPPLIES 0.00 447.24 at007cm AT&T MOBILITY 12/01/2022 Regular 0.00 175.43 22389 245 89Z656X1117 Invoice 12/01/2022 UTILITIES- TELEPHONE 0.00 175.43 ba002cm BAY CITIES JOINT POWER INSURANCE AUTHOR 12/01/2022 Regular 0.00 4,772.11 22390 BCJPIA-2023-010 Invoice 12/01/2022 WORKERS COMPENSATION CLAIMS 0.00 4,772.11 beOOlcm BENEFIT TRUST COMPANY 12/01/2022 Regular 0.00 636.87 22391 INV11282022 Invoice 12/01/2022 FIRE DEPT OPEB 0.00 636.87 bo105cm BOUND TREE MEDICAL, LLC 12/01/2022 Regular 0.00 3,551.13 22392 84758387 Invoice 12/01/2022 MEDICAL SUPPLIES 0.00 3,464.08 84764610 Invoice 12/01/2022 MEDICAL SUPPLIES 0.00 87.05 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030L 12/01/2022 Regular 0.00 469.01 22393 0199613 111822 Invoice 12/01/2022 UTILITIES - INTENET 0.00 469.01 da025cm D & K AUTO SERVICE 12/01/2022 Regular 0.00 355.59 22394 73075 Invoice 12/01/2022 VEHICLE MAINTENANCE AND REPAIRS 0.00 355.59 fo002cm FORSTER & KROEGER LANDSCAPE MAINTENAN 12/01/2022 Regular 0.00 156,800.00 22395 8565 Invoice 12/01/2022 VEGETATION MGMT SPECALISTS 0.00 28,000.00 8566 Invoice 12/01/2022 VEGETATION MGMT SPECALISTS 0.00 28,000.00 8574 Invoice 12/01/2022 VEGETATION MGMT SPECALISTS 0.00 22,400.00 8575 Invoice 12/01/2022 VEGETATION MGMT SPECALISTS 0.00 11,200.00 8579 Invoice 12/01/2022 VEGETATION MGMT SPECALISTS 0.00 14,000.00 8580 Invoice 12/01/2022 VEGETATION MGMT SPECALISTS 0.00 28,000.00 8581 Invoice 12/01/2022 VEGETATION MGMT SPECALISTS 0.00 25,200.00 ma002cm MARIN COUNTY FIRE DEPARTMENT 12/01/2022 Regular 0.00 75.00 22396 1/26/2023 1 :20:44 PM Page 3 of 10
Check Report Date Range: 11/01/2022 - 01/26/2023
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount R36711 Invoice 12/01/2022 TRAINING AND EDUCATION 0.00 75.00 ma345cm MARIN COUNTY TAX COLLECTOR- 12/01/2022 Regular 0.00 20.00 22397 2022-2Q4!i 1026~ Invoice 12/01/2022 MISCELLANEOUS SUPPLIES 0.00 20.00 maSSOcm MARIN MUNICIPAL WATER DISTRICT 12/01/2022 Regular 0.00 185.86 22398 'l.§9024 111722 Invoice 12/01/2022 UTILITIES - WATER 0.00 185.86 de021cm MICHELLE DETRICK 12/01/2022 Regular 0.00 2,429.79 22399 R37312 Invoice 12/01/2022 ADVANCE DISABILITY PAYMENTS 0.00 2,429.79 no045cm NICK BARBIERI TRUCKING, LLC 12/01/2022 Regular D.00 2,927.90 224DO 0228339-IN Invoice 12/01/2022 FIRE DEPT FUEL 0.00 2,927.90 ri042c RICOH USA, INC. (FIRE) 12/01/2022 Regular 0.00 212.18 22401 1067035Dl Invoice 12/01/2022 PRIVATE CONTRACTUAL SERVICES 0.00 212.18 sa004cm SANTANDER BANK, N.A. 12/01/2022 Regular 0.00 153,313.84 22402 2866548 Invoice 12/01/2022 OTHER CAPITAL EQUIPMENT 0.00 153,313.84 al006cm ALAMEDA COUNTY FIRE DEPARTMENT 12/08/2022 Regular 0.00 5,557.37 22403 2022-23-138 Invoice 12/08/2022 VEHICLE MAINTENANCE AND REPAIRS 0.00 5,557.37 al002cm ALL STARS TREE SERVICE 12/08/2022 Regular 0.00 52,800.00 22404 1882 Invoice 12/08/2022 VEGETATION MGMT SPECALISTS D.00 28,800.00 1885 Invoice 12/08/2022 VEGETATION MGMT SPECALISTS 0.00 24,000.00 alOOlcm ALPINE SPRINGS WATER DISTRIBUTION 12/08/2022 Regular 0.00 12.00 22405 16329 Invoice 12/08/2022 BUILDING SUPPLIES 0.00 12.00
buOOScm BUCK'S SAW SERVICE, INC. 12/08/2022 Regular 0.00 20.80 22407 73567 Invoice 12/08/2022 TOOLS 0.00 20.80
coOOlcm CORPORATE PAYMENT SYSTEMS 12/08/2022 Regular 0.00 11,687.75 22408 STMT 11ll1l22 Invoice 12/08/2022 STMT 11/14/22 0.00 11,687.75 da025cm D & K AUTO SERVICE 12/08/2022 Regular 0.00 1,087.19 22409 72499 Invoice 12/08/2022 VEHICLE MAINTENANCE AND REPAIRS 0.00 1,087.19 fo002cm FORSTER & KROEGER LANDSCAPE MAINTENAN 12/08/2022 Regular 0.00 47,600.00 22410 8603 Invoice 12/08/2022 VEGETATION MGMT SPECALISTS 0.00 25,200.00 8604 Invoice 12/08/2022 VEGETATION MGMT SPECALISTS 0.00 2,800.00 8607 Invoice 12/08/2022 VEGETATION MGMT SPECALISTS 0.00 11,200.00 8608 Invoice 12/08/2022 VEGETATION MGMT SPECALISTS 0.00 8,400.00 jilOlcm JIM CORBET'S ACE HARDWARE 12/08/2022 Regular 0.00 79.53 22411 696876 Invoice 12/08/2022 BUILDING MAINTENANCE - OTHER 0.00 3.26 6971009 Invoice 12/08/2022 BUILDING SUPPLIES 0.00 18.52 697141 Invoice 12/08/2022 BUILDING SUPPLIES 0.00 57.75
pollOcm JOHN POMILIA 12/08/2022 Regular 0.00 37.92 22412 R367Q8 Invoice 12/08/2022 HYDRANTS/HOSES 0.00 37.92
ma165cm MATRIX CONSULTING GROUP LTD 12/08/2022 Regular 0.00 10,000.00 22413 22-91 11 2 Invoice 12/08/2022 PRIVATE CONTRACTUAL SERVICES 0.00 10,000.00 pr162cm PROFESSIONAL DEVELOPMENT ACADEMY, LLC 12/08/2022 Regular 0.00 1,995.00 22414 112846 Invoice 12/08/2022 TRAINING AND EDUCATION 0.00 1,995.00 ri003cm RICOH USA, INC. 12/08/2022 Regular 0.00 10.50 22415 50662 23978 Invoice 12/08/2022 PRIVATE CONTRACTUAL SERVICES 0.00 10.50 us001cm US BEHAVIORAL HEALTH PLAN, CA 12/08/2022 Regular 0.00 415.00 22416 DEC 2022 Invoice 12/08/2022 OTHER EMPLOYEE BENEFITS 0.00 415.00 ch250cm WEX BANK 12/08/2022 Regular 0.00 2,952.42 22417 1/26/2023 1 :20:44 PM Pc1ge 4 of 10
Check Report Date Range: 11/01/2022 - 01/26/2023
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount 85130075 Invoice 12/08/2022 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/ 0.00 2,952.42 at075cm AT & T -CALNET3 12/15/2022 Regular 0.00 2,925.06 22418 OOOQl:;1084723 Invoice 12/15/2022 UTILITIES - TELEPHONE 0.00 1,290.41 000019167381 Invoice 12/15/2022 UTILITIES - TELEPHONE 0.00 344.35 000019167729 Invoice 12/15/2022 UTILITIES - TELEPHONE 0.00 1,290.30 beOOlcm BENEFIT TRUST COMPANY 12/15/2022 Regular 0.00 636.87 22419 INV121222 Invoice 12/15/2022 FIRE DEPTOPEB 0.00 636.87
ly135cm LYNX TECHNOLOGIES, INC 12/15/2022 Regular 0.00 948.75 22420 9750 Invoice 12/15/2022 TRAINING AND EDUCATION 0.00 948.75 ma550cm MARIN MUNICIPAL WATER DISTRICT 12/15/2022 Regular 0.00 685.39 22421 131645 111822 Invoice 12/15/2022 UTILITIES - WATER 0.00 483.06 443790 111822 Invoice 12/15/2022 UTILITIES - WATER 0.00 202.33 pa176cm PACIFIC GAS & ELECTRIC 12/15/2022 Regular 0.00 2,132.69 22422 1939277301-6 11 Invoice 12/15/2022 11/19/2022 STMT 0.00 2,132.69 ai560cm AIRGAS 12/20/2022 Regular 0.00 433.70 22423
9993412576 Invoice 12/20/2022 MEDICAL SUPPLIES 0.00 433.70 le331cm ANDREW J LEMOS 12/20/2022 Regular 0.00 500.00 22424 100 Invoice 12/20/2022 TRAINING AND EDUCATION 0.00 500.00 at075cm AT & T -CALNET3 12/20/2022 Regular 0.00 199.20 22425 000019167375 Invoice 12/20/2022 UTILITIES- TELEPHONE 0.00 151.99 000019170315 Invoice 12/20/2022 UTILITIES - TELEPHONE 0.00 23.61 000019172609 Invoice 12/20/2022 UTILITIES - TELEPHONE 0.00 23.60 at007cm AT&T MOBILITY 12/20/2022 Regular 0.00 175.43 22426 245897656Xl217 Invoice 12/20/2022 UTILITIES - TELEPHONE 0.00 175.43 at004cm AT&T MOBILITY- 287293876016 12/20/2022 Regular 0.00 857.73 22427 293S76™ 1210 Invoice 12/20/2022 UTILITIES - TELEPHONE 0.00 857.73 bo105cm BOUND TREE MEDICAL, LLC 12/20/2022 Regular 0.00 1,470.94 22428 84782098 Invoice 12/20/2022 MEDICAL SUPPLIES 0.00 929.96 84784063 Invoice 12/20/2022 MEDICAL SUPPLIES 0.00 83.72 84785670 Invoice 12/20/2022 MEDICAL SUPPLIES 0.00 457.26 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030' 12/20/2022 Regular 0.00 19.70 22429 0055313 120222 Invoice 12/20/2022 UTILITIES - INTENET 0.00 19.70 co655cm COMPUTER COURAGE INC 12/20/2022 Regular 0.00 807.50 22430 52163 Invoice 12/20/2022 MANANGEMENT INFO SYSTEMS/COMPU 0.00 807.50 es679cm ESO SOLUTIONS, INC 12/20/2022 Regular 0.00 8,845.00 22431 ES0-96772 Invoice 12/20/2022 MANANGEMENT INFO SYSTEMS/COMPU 0.00 8,845.00 fo002cm FORSTER & KROEGER LANDSCAPE MAINTENAN 12/20/2022 Regular 0.00 16,800.00 22432 8621 Invoice 12/20/2022 VEGETATION MGMT SPECALISTS 0.00 16,800.00 jilOlcm JIM CORBET'S ACE HARDWARE 12/20/2022 Regular 0.00 203.SS 22434 697092 Invoice 12/20/2022 BUILDING SUPPLIES 0.00 16.34
697210 Invoice 12/20/2022 BUILDING SUPPLIES 0.00 81.90
697211 Invoice 12/20/2022 BUILDING SUPPLIES 0.00 26.04
697235 Invoice 12/20/2022 BUILDING SUPPLIES 0.00 40.04
697253 Invoice 12/20/2022 BUILDING SUPPLIES 0.00 39.23
ln07Scm L.N . CURTIS & SONS 12/20/2022 Regular 0.00 3,515.25 22435 INV657405 Invoice 12/20/2022 HYDRANTS/HOSES 0.00 3,449.85 INV657791 Invoice 12/20/2022 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 65.40 no045cm NICK BARBIERI TRUCKING, LLC 12/20/2022 Regular 0.00 3,330.26 22436 1/26/2023 1 : 20:44 PM Page 5 of 10
Check Report Date Range: 11/01/2022 - 01/26/2023
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount 0228296-IN Invoice 12/20/2022 FIRE DEPT FUEL 0.00 3,330.26 of029c OFFICE DEPOT-FIRE-89507905 FILE #81901 12/20/2022 Regular 0.00 252.08 22437 278757008001 Invoice 12/20/2022 OFFICE SUPPLIES 0.00 146.93 278757173001 Invoice 12/20/2022 OFFICE SUPPLIES 0.00 105.15 ma139cm PETER MAZONAS 12/20/2022 Regular 0.00 73.91 22438 R36712 Invoice 12/20/2022 NEIGHBORHOOD RESPONSE GROUP 0.00 73.91 ri003cm RICOH USA, INC. 12/20/2022 Regular 0.00 130.35 22439 5066299330 Invoice 12/20/2022 PRIVATE CONTRACTUAL SERVICES 0.00 130.35 av283cm SCOTT SHERMAN 12/20/2022 Regular 0.00 4,201.33 22440 5403 Invoice 12/20/2022 VEGETATION MGMT SPECALISTS 0.00 4,201.33 silOlc SILVERADO AVIONICS INC. 12/20/2022 Regular 0.00 6,248.18 22441 2335 Invoice 12/20/2022 RADIO MAINTENANCE/REPAIR 0.00 6,248.18 ve002cm VERIZON WIRELESS - 670722771-00004 12/20/2022 Regular 0.00 1,676.58 22442 9922160097 Invoice 12/20/2022 MANANGEMENT INFO SYSTEMS/COM PU 0.00 1,676.58 msOOlcm MSA DENTAL POOL 01/04/2023 Regular 0.00 234.54 22443 BENEFITS 01{202 Invoice 01/03/2023 BENEFITS 01/2023 0.00 234.54 vi099cm VISION SERVICE PLAN {CA) 01/04/2023 Regular 0.00 18.05 22444 BENEFITS 0ll202 Invoice 01/03/2023 BENEFITS 01/2023 0.00 18.05 al001cm ALPINE SPRINGS WATER DISTRIBUTION 01/06/2023 Regular 0.00 47.00 22445 16749 Invoice 01/06/2023 BUILDING SUPPLIES 0.00 47.00
beOOlcm BENEFIT TRUST COMPANY 01/06/2023 Regular 0.00 636.87 22446 INV122722 Invoice 01/06/2023 FIRE DEPT OPEB 0.00 636.87 bo105cm BOUND TREE MEDICAL, LLC 01/06/2023 Regular 0.00 1,590.72 22447 84795444 Invoice 01/06/2023 MEDICAL SUPPLIES 0.00 1,590.72 ca895c CASCADE FIRE EQUIPMENT 01/06/2023 Regular 0.00 791.59 22448 INV561 Invoice 01/06/2023 PROTECTIVE UNIFORMS AND EQUIPMENT 0.00 791.59 co655cm COMPUTER COURAGE INC 01/06/2023 Regular 0.00 1,800.00 22449 52107 Invoice 01/06/2023 MANANGEMENT INFO SYSTEMS/COMPU 0.00 1,800.00 fi003cm FIRE INNOVATIONS 01/06/2023 Regular 0.00 117.25 22450 22-62836 Invoice 01/06/2023 CLOTHING/DAILY UNIFORMS 0.00 117.25 fi045c FISHMAN SUPPLY CO. (FIRE-7762) 01/06/2023 Regular 0.00 845.96 22451 1382037 Invoice 01/06/2023 JANITORIAL SUPPLIES 0.00 845.96 fo002cm FORSTER & KROEGER LANDSCAPE MAINTENAN 01/06/2023 Regular 0.00 28,000.00 22452 8654 Invoice 01/06/2023 VEGETATION MGMT SPECALISTS 0.00 28,000.00 go031cm GOLDEN STATE EMERGENCY 01/06/2023 Regular 0.00 5,592.89 22453 10WI00014! Invoice 01/06/2023 OTHER CAPITAL EQUIPMENT 0.00 121.50 10WI000142 Invoice 01/06/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 3,939.70 WI002667 Invoice 01/06/2023 OTHER CAPITAL EQUIPMENT 0.00 1,531.69 jil01cm JIM CORBET'S ACE HARDWARE 01/06/2023 Regular 0.00 42.45 22454 697390 Invoice 01/06/2023 BUILDING SUPPLIES 0.00 23.72
697456 Invoice 01/06/2023 BUILDING MAINTENANCE - OTHERS 0.00 18.73 joOOlcm JONES GARAGE DOOR CO., INC. 01/06/2023 Regular 0.00 407.50 22455 50141 Invoice 01/06/2023 BUILDING MAINTENANCE - OTHER 0.00 407.50 li005cm LINDE GAS & EQUIPMENT, INC. 01/06/2023 Regular 0.00 228.95 22456 33234737 Invoice 01/06/2023 MISCELLANEOUS SUPPLIES 0.00 228.95 ma550cm MARIN MUNICIPAL WATER DISTRICT 01/06/2023 Regular 0.00 438.78 22457 1/26/2023 1 :20:44 PM Page 6 of 10
Check Report Date Range: 11/01/2022 - 01/26/2023
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount 177547 121322 Invoice 01/06/2023 UTILITIES - WATER 0.00 202.33 179110 121322 Invoice 01/06/2023 UTILITIES- WATER 0.00 236.45 mi219cm MISSION SQUARE PLAN SERVICES 01/06/2023 Regular 0.00 1,200.00 22458 803628-6495837 Invoice 01/06/2023 RETIREE HEALTH SAVINGS ACCOUNT 0.00 1,200.00 no045cm NICK BARBIERI TRUCKING, LLC 01/06/2023 Regular 0.00 4,472.73 22459 3225346 Invoice 01/06/2023 FIRE DEPT FUEL 0.00 4,472.73 on202cm ON DUTY HEALTH PLLC 01/06/2023 Regular 0.00 35,334.00 22460 1228 Invoice 01/06/2023 YEARLY PHYSICALS 0.00 35,334.00 ri042c RICOH USA, INC. (FIRE) 01/06/2023 Regular 0.00 212.18 22462 106792672 Invoice 01/06/2023 PRIVATE CONTRACTUAL SERVICES 0.00 212.18 so005cm SOUTHERN MARIN FIRE PROTECTION DISTRICT 01/06/2023 Regular 0.00 16,280.43 22463 22-23-42 Invoice 01/06/2023 MANANGEMENT INFO SYSTEMS/COM PU 0.00 16,280.43 st039cm STRYKER SALES CORPORATION 01/06/2023 Regular 0.00 3,748.00 22464 3990468 Invoice 01/06/2023 MEDICAL SUPPLIES 0.00 3,748.00 taOOlcm TARGETSOLUTIONS 01/06/2023 Regular 0.00 7,710.00 22465 INV62977 Invoice 01/06/2023 MANANGEMENT INFO SYSTEMS/COM PU 0.00 7,710.00 th003cm THE PERMANENTE MEDICAL GROUP, ICN. 01/06/2023 Regular 0.00 30,268.16 22466 2022-TRAINING Invoice 01/06/2023 TRAINING AND EDUCATION 0.00 30,268.16 usOOlcm US BEHAVIORAL HEALTH PLAN, CA 01/06/2023 Regular 0.00 415.00 22467 JAN 23 Invoice 01/06/2023 OTHER EMPLOYEE BENEFITS 0.00 415.00 ch250cm WEX BANK 01/06/2023 Regular 0.00 1,832.64 22468 85848707 Invoice 01/06/2023 VEHICLE SUPPLIES - FUEL/OIL, TIRES 0.00 1,832.64 beOOlcm BENEFIT TRUST COMPANY 01/12/2023 Regular 0.00 609.18 22469 INV011023 Invoice 01/12/2023 FIRE DEPT OPEB 0.00 609.18 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030< 01/12/2023 Regular 0.00 143.35 22470 005:i313 010223 Invoice 01/12/2023 UTILITIES - INTENET 0.00 143.35 coOOlcm CORPORATE PAYMENT SYSTEMS 01/12/2023 Regular 0.00 21,616.25 22471 uao22 srMT Invoice 01/12/2023 12/2022 STMT 0.00 21,616.25 ma002cm MARIN COUNTY FIRE DEPARTMENT 01/12/2023 Regular 0.00 300.00 22472 2023-0104 Invoice 01/12/2023 TRAINING AND EDUCATION 0.00 300.00 pa176cm PACIFIC GAS & ELECTRIC 01/12/2023 Regular 0.00 3,107.08 22473 1939277301-6 12 Invoice 01/12/2023 UTILITIES - ELECTRICITY 0.00 3,107.08 ba002cm BAY CITIES JOINT POWER INSURANCE AUTHOR 01/19/2023 Regular 0.00 209.62 22474 BCJPIA-2023-029 Invoice 01/19/2023 WORKERS COMPENSATION CLAIMS 0.00 209.62 bo105cm BOUND TREE MEDICAL, LLC 01/19/2023 Regular 0.00 519.39 22475 84813879 Invoice 01/19/2023 MEDICAL SUPPLIES 0.00 196.10 84815758 Invoice 01/19/2023 MEDICAL SUPPLIES 0.00 323.29 co655cm COMPUTER COURAGE INC 01/19/2023 Regular 0.00 3,180.00 22476 52359 Invoice 01/19/2023 MANANGEMENT INFO SYSTEMS/COMPU 0.00 800.00 52419 Invoice 01/19/2023 MANANGEMENT INFO SYSTEMS/COMPU 0.00 2,380.00 da025cm D & K AUTO SERVICE 01/19/2023 Regular 0.00 202.61 22477 73486 Invoice 01/19/2023 VEHICLE SUPPLIES, PARTS/ EQUIP, FUEL/ 0.00 202.61 diOOlcm DIEGO TRUCK REPAIR, INC. 01/19/2023 Regular 0.00 1,164.54 22478 65911 Invoice 01/19/2023 VEHICLE MAINTENANCE AND REPAIRS 0.00 1,164.54 jilOlcm JIM CORBET'S ACE HARDWARE 01/19/2023 Regular 0.00 34.86 22479 1/26/2023 1:20:4-'I PM Page 7 of 10
Check Report Date Range: 11/01/2022 - 01/26/2023
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount 697407 Invoice 01/19/2023 JANITORIAL SUPPLIES 0.00 34.86 of029c OFFICE DEPOT-FIRE-89507905 FILE #81901 01/19/2023 Regular 0.00 54.55 22480 285809965001 Invoice 01/19/2023 OFFICE SUPPLIES 0.00 54.55 re024c RESOLVE INSURANCE SYSTEMS 01/19/2023 Regular 0.00 524.59 22481 DEC 2022 Invoice 01/19/2023 OTHER CONTRACT SERVICES 0.00 524.59 ri003cm RICOH USA, INC. 01/19/2023 Regular 0.00 10.50 22482 5066447580 Invoice 01/19/2023 PRIVATE CONTRACTUAL SERVICES 0.00 10.50 af418cm AFSS-SOUTH 01/26/2023 Regular 0.00 399.00 22483 00625 Invoice 01/26/2023 TRAINING AND EDUCATION 0.00 399.00 ailOlc AIR TECHNOLOGY WEST 01/26/2023 Regular 0.00 909.60 22484 8275 Invoice 01/26/2023 BUILDING MAINTENANCE - OTHER 0.00 460.42 8276 Invoice 01/26/2023 BUILDING MAINTENANCE - OTHER 0.00 449.18 ai560cm AIRGAS 01/26/2023 Regular 0.00 447.24 22485
9994126794 Invoice 01/26/2023 MEDICAL SUPPLIES 0.00 447.24 at075cm AT & T -CALNET3 01/26/2023 Regular 0.00 3,140.91 22487 000019033033 Invoice 01/26/2023 UTILITIES - TELEPHONE 0.00 24.04 000019301676 Invoice 01/26/2023 UTILITIES - TELEPHONE 0.00 156.09 000019301682 Invoice 01/26/2023 UTILITIES - TELEPHONE 0.00 352.13 000019302Q30 Invoice 01/26/2023 UTILITIES - TELEPHONE 0.00 1,290.71 000019310213 Invoice 01/26/2023 UTILITIES - TELEPHONE 0.00 24.04 000019375957 Invoice 01/26/2023 UTILITIES - TELEPHONE 0.00 1,293.90 at007cm AT&T MOBILITY 01/26/2023 Regular 0.00 175.43 22488 245897656X0117 Invoice 01/26/2023 MANANGEMENT INFO SYSTEMS/COMPU 0.00 175.43 at004cm AT&T MOBILITY- 287293876016 01/26/2023 Regular 0.00 928.50 22489 293876016X0102 Invoice 01/26/2023 UTILITIES - TELEPHONE 0.00 928.SO ba002cm BAY CITIES JOINT POWER INSURANCE AUTHOR 01/26/2023 Regular 0.00 2,242.14 22490 BCJPIA-2023-015 Invoice 01/26/2023 WORKERS COMPENSATION CLAIMS 0.00 2,242.14 beOOlcm BENEFIT TRUST COMPANY 01/26/2023 Regular 0.00 581.49 22491 INV012423 Invoice 01/26/2023 FIRE DEPT OPEB 0.00 581.49 be053cm BERTRAND, FOX, ELLIOT, OSMAN & WENZEL 01/26/2023 Regular 0.00 630.00 22492 40212 Invoice 01/26/2023 GENERAL LEGAL COUNSEL 0.00 585.00 INV012323 Invoice 01/26/2023 GENERAL LEGAL COUNSEL 0.00 45.00 bolOScm BOUND TREE MEDICAL, LLC 01/26/2023 Regular 0.00 4,576.46 22493 84810467 Invoice 01/26/2023 MEDICAL SUPPLIES 0.00 2,778.59 84813880 Invoice 01/26/2023 HIRING AND RECRUITMENT EXPENSES 0.00 1,659.92 84817374 Invoice 01/26/2023 MEDICAL SUPPLIES 0.00 137.95 co165cm COMCAST - FIRE DEPT 0208565, 0055313, 030L 01/26/2023 Regular 0.00 1,275.40 22494 0199613 011323 Invoice 01/26/2023 UTILITIES- INTENET 0.00 1,275.40 em121cm EMERGENCY EQUIPMENT 01/26/2023 Regular 0.00 234.48 22495 65398 Invoice 01/26/2023 CLOTHING/DAILY UNIFORMS 0.00 234.48 jilOlcm JIM CORBET'S ACE HARDWARE 01/26/2023 Regular 0.00 80.17 22496 697551 Invoice 01/26/2023 MISCELLANEOUS SUPPLIES 0.00 15.25 697562 Invoice 01/26/2023 BUILDING SUPPLIES 0.00 64.92
ln075cm L.N. CURTIS & SONS 01/26/2023 Regular 0.00 506.85 22497 INV641542 Invoice 01/26/2023 CLOTHING/DAILY UNIFORMS 0.00 506.85 ma013cm MARIN COUNTY HAZARDOUS MATERIALSJPA 01/26/2023 Regular 0.00 7,497.00 22498 259 Invoice 01/26/2023 OTHERJPAS- Hazmat 0.00 7,497.00
l /26/2023 1: 20:44 PM Page 8 of 10
Check Report Date Range: 11/01/2022 - 01/26/2023
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable# Payable Type Post Date Payable Description Discount Amount Payable Amount ma600c MARIN COUNlY SHERIFF'S OFFICE 01/26/2023 Regular 0.00 254,712.52 22499 12149 Invoice 01/26/2023 DISPATCH SERVICES 0.00 254,712.52 ma345cm MARIN COUNlY TAX COLLECTOR- 01/26/2023 Regular 0.00 120.00 22500 2023-9438 Invoice 01/26/2023 TRAINING AND EDUCATION 0.00 60.00 2023-9439 Invoice 01/26/2023 TRAINING AND EDUCATION 0.00 60.00 ma550cm MARIN MUNICIPAL WATER DISTRICT 01/26/2023 Regular 0.00 721.25 22501 107103 120922 Invoice 01/26/2023 UTILITIES - WATER 0.00 308.99 146154 121222 Invoice 01/26/2023 UTILITIES - WATER 0.00 310.37 347913 121222 Invoice 01/26/2023 UTILITIES- WATER 0.00 101.89 mu856cm MUNICIPALEMERGENCY SERVICES, INC 01/26/2023 Regular 0.00 80.20 22503 IN1817219 Invoice 01/26/2023 PROTECTIVE UNIFORMS AND EQUIPMEN 0.00 80.20 no045cm NICK BARBIERI TRUCKING, LLC 01/26/2023 Regular 0.00 4,701.98 22504 0008321-IN Invoice 01/26/2023 FIRE DEPT FUEL 0.00 4,701.98 of029c OFFICE DEPOT-FIRE-89507905 FILE #81901 01/26/2023 Regular 0.00 19.79 22505 285809272001 Invoice 01/26/2023 OFFICE SUPPLIES 0.00 19.79 ra002cm RACHEL KERTZ CONSULTING, LLC 01/26/2023 Regular 0.00 8,400.00 22506 123122 Invoice 01/26/2023 NEIGHBORHOOD RESPONSE GROUP 0.00 8,400.00 ri042c RICOH USA, INC. (FIRE) 01/26/2023 Regular 0.00 212.18 22507 106874595 Invoice 01/26/2023 PRIVATE CONTRACTUAL SERVICES 0.00 212.18 th003cm THE PERMANENTE MEDICAL GROUP, ICN. 01/26/2023 Regular 0.00 30.00 22508 24gfi69 01Ql)23 Invoice 01/26/2023 HIRING AND RECRUITMENT EXPENSES 0.00 30.00 ve002cm VERIZON WIRELESS - 670722771-00004 01/26/2023 Regular 0.00 850.58 22509 9924544235 Invoice 01/26/2023 MANANGEMENT INFO SYSTEMS/COM PU 0.00 850.58 wel06cm WESTERN EXTRICATION SPECIALISTS, INC 01/26/2023 Regular 0.00 2,605.27 22510 2069 Invoice 01/26/2023 TOOLS 0.00 2,605.27
Bank Code AP Bank Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 232 162 0.00 1,054,762.32
Manual Checks 0 0 0.00 0.00
Voided Checks 0 1 0.00 -827.24
Bank Drafts 0 0 0.00 0.00
EFT's 0 0 0.00 0.00
232 163 0.00 1,053,935.08
1/26/2023 1 :20:44 PM Page 9 of 10
Check Report
1/26/2023 1 :20:44 PM
Fund
99 99
99 All Bank Codes Check Summary
Payment Type
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
Payable
Count
232
0 0
0 0
232
Payment
Count
162
0 1
0 0
163
Fund Summary
Name

POOLED CASH - OPERATING

POOLED CASH - OPERATING
Period
11/2022
12/2022
1/2023
Discount Payment

0.00 1,054,762.32

0.00 0.00

0.00 -827.24

0.00 0.00

0.00 1,053,935.08
Amount
67,044.79
516,869.64
470,020.65
1,053,935.08
Date Range: 11/01/2022 - 01/26/2023

Page 10 of 10 ends

1 VI.D.

CENTRAL MARIN FIRE AUTHORITY COUNCIL

STAFF REPORT
REPORT DATE: December 12, 2022
MEETING DATE: February 9, 2023
TO: Central Marin Fire Authority Council
FROM: Daria Carrillo, Finance Director
SUBJECT: Central Marin Fire Authority Annual Independent Audit Report for Fiscal Year Ending June 30, 2022
       
RECOMMENDED ACTION:

That Fire Council accept the following reports prepared by The Pun Group, Accountants and Advisors:
• Independent Auditor’s Report
• Basic Financial Statements
• Notes to the Basic Financial Statements

BACKGROUND:

The Pun Group, Accountants and Advisors, has prepared the Independent Auditor’s Report and assisted staff with preparing our financial statement for the fiscal year ending June 30, 2022. Based on their examination of the Fire Authority’s records and procedures, they have concluded that the financial statements present fairly, in all material respects, the financial position for the governmental activities, each major fund, and the aggregate remaining fund information of the Central Marin Fire Authority as of June 30, 2022.

This is the first year that The Pun Group has audited the Fire Authority’s financial records.

The Fire Authority’s net position is negative ($6,385,849), mainly due to actuarially determined liabilities of $8,880,191 for Other Postemployment Benefits (OPEB). This estimate assumes no prefunding of the OPEB liability. A discount rate of 2.18% was used to calculate the liability as the Fire Authority does not have a funding policy in place. The actuarial report was prepared by the Fire Authority’s actuarial consultants, Bartel Associates. The Fire Authority is responsible for retiree health benefits for all employees who retire from the Fire Authority after March 25, 2019.

Retirees who retired from either City of Larkspur or Town of Corte Madera prior to the consolidation in March 2019 remain the responsibility of those respective agencies. Because each 2 member agency retained ownership of its fire stations, the Fire Authority does not own any real property, so its long term liabilities (mainly OPEB) exceed its capital assets (vehicles and equipment). Other long term liabilities include $438,003 for a fire engine capital lease, $524,124 for insurance claims, and $318,819 for compensated absences.

Please note that the Fire Authority has no pension liability as of June 30, 2021, the date of the most recent CalPERS actuarial valuation, and that the CalPERS pension plan is actually overfunded by approximately $160,000. However, once negative investment returns for the 2021-2022 fiscal year are included in the next CalPERS actuarial valuation, the Fire Authority’s retirement plan may have a small liability. The Fire Authority’s CalPERS retirement plan was established as of March 25, 2019, the date that all Fire Department employees from City of Larkspur and Town of Corte Madera transferred to the Fire Authority. All employee service prior to March 25, 2019 remains with the retirement plans for the City and Town.

The net position has decreased from negative ($5,547,947) in the previous year to negative ($6,385,849) as of June 30, 2022.

Expenditures exceeded revenue in the Fire Authority’s General Fund by $534,301, including $567,919 to pay for insurance claims and premiums. The Insurance Fund, which tracks insurance claims and premiums, is separated on the Fire Authority’s books but is included in the General Fund in the audited financial statements. At the November 10, 2022 Fire Council meeting, the Fire Council approved staff’s recommendation to send invoices to the member agencies in the amount of $257,485 to pay for the deficit. A copy of the November 10, 2022 staff report is attached.

Also contributing to the decrease in net position is increased estimated claims liability and the lease purchase of a fire engine.

FISCAL IMPACT:

None.

ENVIRONMENTAL IMPACT:

This activity is not defined as a project under CEQA (Section 15378 CEQA Guidelines).

OPTIONS:

1. Accept the reports prepared by The Pun Group

2. Take no action at this time and provide further direction to staff ATTACHMENTS:

1. Central Marin Fire Authority Annual Financial Report, Year Ended June 30, 2022, prepared by The Pun Group, Accountants and Advisors.

2. 2021-2022 Fund Deficit staff report from November 10, 2022 Fire Council meeting 3 ATTACHMENT 1
Central Marin Fire Authority Annual Financial Report, Year Ended June 30, 2022, prepared by The Pun Group, Accountants and Advisors.

Central Marin Fire Authority
Corte Madera, California
Annual Financial Report
For the Year Ended June 30, 2022

Central Marin Fire Authority
Annual Financial Report
For the Year Ended June 30, 2022
Table of Contents
Page
Table of Contents ....................................................................................................................................................... i

FINANCIAL SECTION
Independent Auditors’ Report ................................................................................................................................ 1 Management’s Discussion and Analysis (Unaudited) ........................................................................................... 5 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ............................................................................................................................ 12 Statement of Activities and Changes in Net Position .................................................................................. 15 Fund Financial Statements:

Governmental Funds Financial Statements:

Balance Sheet ........................................................................................................................................ 20 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position ...................................................................... 21 Statement of Revenues, Expenditures, and Changes in Fund Balances ............................................... 22 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities and Changes in Net Position ..................................................................... 23 Notes to the Basic Financial Statements ........................................................................................................ 29 Required Supplementary Information (Unaudited):

Budgetary Information ....................................................................................................................................... 53 Budgetary Comparison Schedules:

General Fund ............................................................................................................................................... 54 Measure C Special Revenue Fund ............................................................................................................... 55 Schedule of the Authority’s Proportionate Share of the Net Pension Liability and Related Ratios .................. 57 Schedule of Contributions - Pension .................................................................................................................. 58 Schedule of Changes in Net OPEB Liability and Related Ratios ...................................................................... 60 Schedule of Contributions - OPEB .................................................................................................................... 61 This page intentionally left blank.
2121 North California, Suite 290
Walnut Creek, California 94596
INDEPENDENT AUDITORS’ REPORT
To the Honorable Chair and Members of the Fire Council
of the Central Marin Fire Authority
Corte Madera, California
Opinions
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Central Marin Fire Authority (the “Authority”), as of and for the year ended June 30, 2022, and the related notes to the basic financial statements, which collectively comprise the Authority’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the Authority, as of June 30, 2022, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America.

Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Authority, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Emphasis of Matter
Implementation of New GASB Pronouncement
As discussed in Note 1 to the basic financial statements, the City implemented Governmental Accounting Standards Board (“GASB”) Statement No. 87, Leases. Our opinion is not modified with respect to this matter.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for 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.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Authority’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

To the Honorable Chair and Members of the Fire Council
of the Central Marin Fire Authority
Corte Madera, California

Page 2 ends

2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with auditing standards generally accepted in the United States of America, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit 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 Authority’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.  Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Authority’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis, Budgetary Comparison Schedules, Schedule of the Authority’s Proportionate Share of the Net Pension Liability and Related Ratios, Schedules of Contributions – Pension, Schedule of Changes in Net OPEB Liability and Related Ratios, and Schedules of Contributions – OPEB, as listed in the accompanying table of contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, 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.

Walnut Creek, California
November 4, 20222
3 MANAGEMENT’S DISCUSSION & ANALYSIS
(Unaudited)
4 This page intentionally left blank.

Central Marin Fire Authority
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2022
5 This is a discussion and analysis of the Central Marin Fire Authority’s financial activities and performance, and provides an overview for the fiscal year ended June 30, 2022. Please review it in conjunction with the basic financial statements, which begins on page 10.

OVERVIEW OF FINANCIAL STATEMENTS
The Authority’s basic financial statements are comprised of three components: Government-wide financial statements, Funds financial statements, and Notes to the financial statements. Required Supplementary Information in addition to the basic financial statements is also presented.

Government-wide Financial Statements (pages 12-15)
The Government-wide financial statements are designed to provide readers with a broad overview of the Authority’s finances in a manner similar to a private-sector business. There are two government-wide financial statements: the Statement of Net Position, and the Statement of Activities.

The Statement of Net Position presents information on all of the Authority’s assets and liabilities, with the difference between the two reported as net assets. Over time, increases and decreases in net assets may serve as a useful indicator of whether the financial position of the Authority is improving or deteriorating.

The Statement of Activities presents information showing how the Authority’s net assets changed during the fiscal year. Accruals of revenue and expenses are taken into account regardless of when cash is received or disbursements.

Governmental Fund Financial Statements (pages 19-23)
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities. The major differences between fund financial statements and the government-wide financial statements are in the way debt proceeds, capital outlay, and compensated absences are recorded. Reconciliations between the two types of financial statements are found on pages 13 and 15.

Notes to the Financial Statements (pages 29 – 55)
The notes provide additional information that is essential for a full understanding of the data provided in the financial statements.

Required Supplementary Information (pages 57-61)
In addition to basic financial statements and accompanying notes, this report also presents a budgetary comparison schedule for the primary operating fund of the Authority, the general fund, as well as schedules of changes to the net liability of both the defined benefit pension plan and the OPEB plan.

Central Marin Fire Authority
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
6 FINANCIAL HIGHLIGHTS
From the Statement of Net Position and Statement of Activities (pages 12-15)  At the end of fiscal year ending June 30, 2023, the Authority’s total net position was a negative ($6,362,046).

The negative net position is mainly due to net liabilities in the amount of $8,880,191 for the Other Postemployment Benefits Plan (OPEB). This liability is based on an estimate provided by Bartel Associates.

A discount rate of 2.18% was used in the calculation of this liability, as the Fire Authority does not currently have an OPEB funding policy in place. The actuarial report is based on a measurement date of June 30, 2021.

The OPEB liability has decreased by $1,993,165 compared to last year, mainly due to medical insurance premiums being lower than expected. The total net position has decreased by $814,099 as compared with last fiscal year.
 The statement of net position, appearing as the first statement of the basic financial statements and summarized in Management’s Discussion and Analysis, reports the Authority's total assets to be $2,674,127, a decrease of $254,462 compared with the previous year. The Authority's capital assets totaled $4,150,063, with net capital assets of $1,691,636 after accounting for accumulated depreciation. The Authority’s capital assets are in the form of vehicles and equipment. The Authority does not own any real property. The City of Larkspur and Town of Corte Madera own the Central Marin Fire Authority stations.  The Authority's total program revenue was $12,395,707. Other revenue, including grants and reimbursements totaled $374,485. Total program expenditures were $13,584,291. Total expenditures includes $239,448 for depreciation.
 The Authority's long-term liabilities totaled $10,981,946. The estimated OPEB liability of $8,880,191 is included in this total, as well as $828,474 for estimated insurance claims, $566,985 for a fire engine lease and $354,243 for compensated absences.

From the Governmental Fund Financial Statements (pages 19-23)  Total revenue was $12,770,192. This includes: $9,827,371 in member contributions, $1,102,240 in state revenue to reimburse the Authority for out-of-county disaster response, $748,520 in Measure C Wildfire Tax, a grant from Marin Wildfire Prevention JPA in the amount of $474,353 for evacuation route expenses, a grant in the amount of $72,236 to purchase cardiac monitors, grants from Fire Safe Marin in the amount of $45,000, $160,611 in permits and fees, and $235,240 reimbursement from Ross Valley Paramedic Authority for engine program reimbursement.
 Total general fund expenditures exceeded total general fund revenue by $534,301, including a $567,919 to pay for insurance claims and premiums. The Insurance Fund, which is segregated on the Fire Authority’s books for tracking purposes, is included in the General Fund in the Audited Financial Statements. Also included in the General Fund in the Audited Financial Statements but separate on the Town’s books is the Equipment Fund.

Central Marin Fire Authority
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
7 GOVERNMENT-WIDE FINANCIAL ANALYSIS
Analysis of Net Position
The Statement of Net Position is summarized on pages 12 and 13 of this report.

The Authority’s net position indicates that liabilities exceed assets by $6,362,046 as of June 30, 2022. This is due largely to the implementation of Governmental Accounting Standards Board Statement No. 75 Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (GASB 75) which requires that net OPEB liabilities be included in the government-wide statements. As of March 25, 2019, the date that Fire Authority employees from the City of Larkspur and the Town of Corte Madera were transferred to the Central Marin Fire Authority, the Fire Authority took over responsibility for providing OPEB benefits to employees who retire from the Authority. The level of benefits is based upon hire date. Employees who retired from the City of Larkspur or the Town of Corte Madera, prior to March 25, 2019, remain the responsibility of their respective employers.

An actuarial valuation was prepared by Bartel Associates to determine OPEB liability. This actuarial valuation was in accordance with GASB 75. A discount rate of 2.18% was used due to the Fire Authority not having an OPEB funding policy in place. The actuarial report will be presented to the Fire Council at a future meeting for consideration of a funding policy. Net OPEB liability is $8,880,191.

In addition to GASB 75, Governmental Accounting Standards Board Statement No. 68 Accounting and Financial Reporting for Pensions (GASB 68) is also in effect and requires the reporting of the net pension liability. As Central Marin Fire Authority is a new entity as of March 25, 2019 with a new CalPERS retirement plan. The Fire Authority’s retirement plan was overfunded by $160,264 as June 30, 2022 based on the most recent information available from CalPERS. However, this does not take into account investment losses for the fiscal year ending June 30, 2022. Pension liability for service prior to March 25, 2019 remains the responsibility of the City of Larkspur and the Town of Corte Madera.

In addition to the OPEB liability, which accounts for the vast majority of the total $10,981,946 liabilities, other liabilities include a workers compensation claim liability based on an actuarial report, and employee compensated absences. Also included in this total is a current liability of $820,809, which includes $304,350 for claims liability, $146,148 for a fire engine lease, $35,424 for compensated absences, and $334,887 for payments due to employees and vendors for payroll, services and supplies provided in the 2021-2022 fiscal year but not paid for as of June 30, 2022.

Total assets were $2,674,127 at fiscal year end. Of this total, $1,691,636 consists of capital assets net of depreciation.

As noted above, the Authority’s capital assets consist of vehicles and equipment. The Authority does not own any real property.

Other assets include cash of $730,823 and receivables of $91,404 as of June 30, 2022, as well as the net pension asset noted above in the amount of $160,264.

Statement of Activities
The Statement of Activities is summarized on page 15. Personnel costs account for approximately 75% of total expenditures. This includes salaries, benefits, and retirement, as well as overtime costs reimbursed by the State.

Services and other contract services total approximately 16% of total expenditures, including the dispatch contract with the County and services related to vegetation management paid for by Measure C. Supplies account for 3% of total expenditures. The remaining 6% includes training, equipment maintenance, building maintenance, vehicle maintenance, utilities, insurance claims, depreciation and other miscellaneous expenditures.

Central Marin Fire Authority
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
8 FUNDS FINANCIAL STATEMENTS
Government Funds
There were four active Governmental active funds for the Authority during the 2021-2022 fiscal year: the General Fund, the Equipment Fund, the Measure C Wildfire Tax Fund, and the Measure F Fund.

The General Fund is the primary operating fund of the Authority, and is used to record the day to day operations.

The Equipment Fund is used for revenue and expenditures related to the replacement of capital equipment. The fund is expected to be funded primarily from the General Fund and from intergovernmental grants that the Authority receives.

The Measure C Wildfire Tax Fund is used to record the Wildfire JPA tax revenue received and the expenditures paid with this tax. Also included is the Town of Corte Madera’s additional contribution so that both agencies’ contributions are equal.

The Measure F Fund was established to account for revenue transferred from the Town of Corte Madera’s Measure F Sales Tax Fund. Central Marin Fire Authority performed disaster preparedness work on behalf of the Town of Corte Madera using this revenue.

A summary of fund activity, as well as the reconciliation to the government-wide financial statements, can be found on pages 19 to 23. The negative General Fund balance is the result of overtime costs due to absences due to COVID 19 and workers’ compensation. These costs are not eligible for reimbursement.

HISTORY AND ECONOMIC FACTORS
The Central Marin Fire Authority is a Joint Powers Authority formed in 2018 by the City of Larkspur and the Town of Corte Madera. The governing board is the Fire Council which consists of two Councilmembers from the City of Larkspur and two Councilmembers from the Town of Corte Madera. One of the four Fire Councilmembers is selected as Authority Chair. The Town Manager of the Town of Corte Madera serves as Executive Officer. The Fire Chief is responsible for the day to day operations of the organization. Please see Note 1 on page 18 for more information regarding formation of the Central Marin Fire Authority reporting entity.

The Authority is dependent upon funding from each of its member agencies. Each agency is responsible for providing 50% of the Authority’s annual budgeted expenditures. It is anticipated that the 2021-2022 fund deficits will be paid for by the member agencies.

Staff prepares the annual budget in concert with the Executive Manager and the Fire Chief. The budget is adopted in June of each year.

REQUEST FOR INFORMATION
This financial report is designed to provide a general overview of the Authority’s finances for all interested parties.

Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Fire Chief, Central Marin Fire Authority, 342 Tamalpais Drive, Corte Madera, CA 94925.

BASIC FINANCIAL STATEMENTS
9 This page intentionally left blank.
10 GOVERNMENT-WIDE FINANCIAL STATEMENTS
11 Primary Government
Governmental
Activities
ASSETS
Current assets:

Cash and investments $ 730,823
Intergovernmental receivable 91,404
Total current assets 822,227
Noncurrent assets:

Aggregate net pension asset 160,264
Capital assets:

Depreciable, net 1,667,833
Total capital assets 1,667,833
Total noncurrent assets 1,828,097
Total assets 2,650,324

DEFERRED OUTFLOWS OF RESOURCES
Pension-related deferred outflows of resources 2,594,794 OPEB-related deferred outflows of resources 2,164,085
Total deferred outflows of resources 4,758,879
June 30, 2022
Statement of Net Position
Central Marin Fire Authority
See accompanying Notes to the Basic Financial Statements. 12 Primary Government
Governmental
Activities

LIABILITIES
Current liabilities:

Accounts payable and accrued liabilities 334,887
Interest payable 7,166
Compensated absences - due within one year 35,424
Claims payable - due within one year 304,350
Long-term debt - due within one year 138,982
Total current liabilities 820,809
Noncurrent liabilities:

Compensated absences - due in more than one year 318,819 Claims payable - due in more than one year 524,124
Long-term debt - due in more than one year 438,003
Net OPEB liability 8,880,191
Total noncurrent liabilities 10,161,137
Total liabilities 10,981,946

DEFERRED INFLOWS OF RESOURCES
Pension-related deferred inflows of resources 27,556
OPEB-related deferred inflows of resources 2,785,550
Total deferred inflows of resources 2,813,106

NET POSITION (DEFICIT)
Net investment in capital assets 1,090,848
Restricted:

Fire protection 84,923
Total restricted 84,923
Unrestricted (deficit) (7,561,620)
Total net position (deficit) $ (6,385,849)
June 30, 2022
Central Marin Fire Authority
Statement of Net Position (Continued)
See accompanying Notes to the Basic Financial Statements. 13 This page intentionally left blank.
14 Net (Expense) Revenue
and Changes in Net Position
Governmental
Functions/Programs Activities
Expenses:

Governmental activities:

Personnel $ 10,191,358
Outside services 1,733,484
Training and education 20,648
Dues and subscriptions 7,426
Equipment maintenance 31,256
Building maintenance 5,393
Vehicle maintenance 95,275
Utilities 95,236
Supplies 358,453
Minor equipment 98,473
Insurance claims 682,974
Interest and fiscal charges 24,867
Depreciation 263,251
Total governmental activities 13,608,094
Program revenues:

Charges of services 160,611
Operating grants and contributions 12,235,096
Total revenues 12,395,707
General Revenues:

Miscellaneous revenue 374,485
Total general revenues 374,485
Change in net position (837,902)
Net Position (Deficit):

Beginning of year (5,547,947)
End of year $ (6,385,849)
For the Year Ended June 30, 2022
Statement of Activities and Changes in Net Position
Central Marin Fire Authority
See accompanying Notes to the Basic Financial Statements. 15 This page intentionally left blank.
16 FUND FINANCIAL STATEMENTS
17 This page intentionally left blank.
18 Governmental Funds Financial Statements
General Fund - This fund accounts for resources traditionally associated with governmental activities that are not required legally or by sound financial management to be accounted for in another fund.

Measure C Special Revenue Fund - This fund accounts for the Measure C Wildfire JPA tax revenue received and the expenditures paid with this taxe revenue.
19 Non-Major Fund
Measure C Measure F Total
General Special Revenue Special Revenue Governmental
Fund Fund Fund Funds
ASSETS
Cash and investments 660,821 $ 69,414 $ 588 $ 730,823 $ Intergovernmental receivable 55,358 36,046 - 91,404
Total assets $ 105,460 716,179 $ 588 $ 822,227 $

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities 313,762 $ 21,125 $ - $ 334,887 $ Total liabilities 21,125 313,762 - 334,887

Fund Balances:

Restricted - 84,335 588 84,923
Unassigned 402,417 - - 402,417
Total fund balances 84,335 402,417 588 487,340
Total liabilities and fund balances $ 105,460 716,179 $ 588 $ 822,227 $ Central Marin Fire Authority
Balance Sheet
Governmental Funds
June 30, 2022
Major Funds
See accompanying Notes to the Basic Financial Statements. 20 Total Fund Balances - Total Governmental Funds $ 487,340 Capital Assets used in the governmental activities were not financial resources and therefore were not reported in the Governmental Funds Balance Sheet.

Government-Wide Statement of Net Position 1,667,833
Total capital assets 1,667,833
Long-term liabilities are not due and payable in the current period and therefore were not reported in the Governmental Funds Balance Sheet.

Amount reported in Government-Wide Statement of Net Position Compensated absences - due within one year (35,424)
Compensated absences - due in more than one year (304,350) Claims payable - due within one year (318,819)
Claims payable - due in more than one year (138,982)
Long-term debt - due within one year (524,124)
Long-term debt - due in more than one year (438,003)
Total long-term liabilities (1,759,702)
Aggregate net pension liability and net OPEB liability used in the governmental activities were not financial resources and therefore were not reported in the Governmental Funds Balance Sheet.

Aggregate net pension asset 160,264
Net OPEB liability (8,880,191)
Total net pension liability and total OPEB liability (8,719,927) Interest payable on long-term debt does not require current financial resources. Therefore, interest payable is not reported as a liability in the Governmental Funds Balance Sheet. (7,166) Deferred outflows of resources related to OPEB and pensions are not available for current period and, therefore, are deferred in the governmental funds or not recorded in the governmental funds.

Amount reported in Government-Wide Statement of Net Position Deferred outflows of resources related to pensions 2,594,794 Deferred outflows of resources related to OPEB 2,164,085 Total deferred outflows of resources 4,758,879
Deferred inflows of resources related to OPEB and pensions are not available for current period and, therefore, are deferred in the governmental funds or not recorded in the governmental funds.

Amount reported in Government-Wide Statement of Net Position Deferred inflows of resources related to pensions (27,556) Deferred inflows of resources related to OPEB (2,785,550) Total deferred inflows of resources (2,813,106)
Net Position (Deficit) of Governmental Activities $ (6,385,849) Amounts reported for Governmental Activities in the Statement of Net Position were different because:

Central Marin Fire Authority
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2022
See accompanying Notes to the Basic Financial Statements. 21 Non-Major Fund
Measure C Measure F Total
General Special Revenue Special Revenue Governmental
Fund Fund Fund Funds
REVENUES:

Intergovernmental:

Contributions from Larkspur 4,868,860 $ - $ - $ 4,868,860 $ Contributions from Corte Madera 4,868,860 89,651 - 4,958,511 State revenue 1,102,240 - - 1,102,240
Local agencies revenue 37,613 - - 37,613
Grant revenue 45,000 - - 45,000
Special taxes - 1,222,872 - 1,222,872
Charges for services 160,611 - - 160,611
Miscellaneous revenue 354,485 20,000 - 374,485
Total revenues 1,332,523 11,437,669 - 12,770,192

EXPENDITURES:

Current:

Personnel 9,813,417 187,456 - 10,000,873
Outside services 677,684 1,055,800 - 1,733,484
Training and education 20,648 - - 20,648
Dues and subscriptions 7,426 - - 7,426
Equipment maintenance 31,256 - - 31,256
Building maintenance 5,393 - - 5,393
Vehicle maintenance 95,275 - - 95,275
Utilities 95,236 - - 95,236
Supplies 347,985 10,468 - 358,453
Minor equipment 98,473 - - 98,473
Insurance claims 567,919 - - 567,919
Capital outlay 57,944 63,024 - 120,968
Debt service:

Principal 135,613 - - 135,613
Interest and fiscal charges 17,701 - - 17,701
Total expenditures 1,316,748 11,971,970 - 13,288,718

NET CHANGE IN FUND BALANCES 15,775 (534,301) - (518,526) FUND BALANCES:

Beginning of year, as restated (Note 12) 936,718 68,560 588 1,005,866 End of year 402,417 $ 84,335 $ 588 $ 487,340 $
Central Marin Fire Authority
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2022
Major Funds
See accompanying Notes to the Basic Financial Statements. 22 Total Fund Balances - Total Governmental Funds $ (518,526) Governmental funds reported capital outlay as expenditures. However, in the Government-Wide Statement of Activities and Changes in Net Position the cost of those assets was allocated over their estimated useful lives as depreciation expenses. This is the amount of capital assets recorded in the current period. 120,968 Depreciation and amortization expense on capital assets was reported in the Government-Wide Statement of Activities and Changes in Net Position, but they did not require the use of current financial resources. (263,251) Claims payable expenses reported in the Government-Wide Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. (115,055) Compensated absences expenses reported in the Government-Wide Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. (28,761) Repayment of long-term liabilities was an expenditures in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position. 135,613 Principal payment of long-term debt
Interest expenses on long-term debt was reported in the Government-Wide Statement of Activities, but it did not require the use of current financial resources. This amount represented the changes in accrued interest from prior year. (7,166) Certain pension expenses reported in the Government-Wide Statement of Activities do not require the use of current financial resources and therefore, are not reported as expenditures in governmental funds.

Changes in net pension assets 160,264
Changes in pension related deferred outflows of resources 672,091 Changes in net pension liabilities 120
Changes in pension related deferred inflows of resources (26,394) Certain OPEB expenses reported in the Government-Wide Statement of Activities do not require the use of current financial resources and therefore, are not reported as expenditures in governmental funds.

Changes in OPEB related deferred outflows of resources (175,725) Changes in net OPEB liabilities 1,993,165
Changes in OPEB related deferred inflows of resources (2,785,245) Change in Net Position of Governmental Activities $ (837,902) Amounts reported for Governmental Activities in the Statement of Net Position were different because:

Central Marin Fire Authority
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities and Changes in Net Position For the Year Ended June 30, 2022
See accompanying Notes to the Basic Financial Statements. 23 This page intentionally left blank.
24 25

NOTES TO THE BASIC FINANCIAL STATEMENTS
26 This page intentionally left blank.

Central Marin Fire Authority
Index of Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
27 Note 1 – Reporting Entity and Summary of Significant Accounting Policies ....................................................... 29 A. Reporting Entity ........................................................................................................................................ 29 B. Basis of Accounting and Measurement Focus .......................................................................................... 29 C. Cash and Investments ................................................................................................................................ 31 D. Leases ........................................................................................................................................................ 31 E. Capital Assets and Depreciation ................................................................................................................ 32 F. Long – Term Debt ..................................................................................................................................... 32 G. Compensated Absences ............................................................................................................................. 33 H. Pensions ..................................................................................................................................................... 33 I. Other Postemployment Benefits ................................................................................................................ 34 J. Deferred Outflows and Inflows of Resources ........................................................................................... 34 K. Net Position ............................................................................................................................................... 35 L. Fund Balances ........................................................................................................................................... 35 M. Spending Policy ......................................................................................................................................... 35 N. Use of Estimates ........................................................................................................................................ 36 O. Implementation of New GASB Pronouncements ...................................................................................... 36 Note 2 – Cash and Investments .................................................................................................................................. 36 Note 3 – Capital Assets ............................................................................................................................................... 37 Note 4 – Long-Term Debt ........................................................................................................................................... 37 Note 5 – Compensated Absences ................................................................................................................................ 38 Note 6 – Risk Management......................................................................................................................................... 38 Note 7 – Pension Plans ................................................................................................................................................ 39 A. General Information about the Pension Plans ........................................................................................... 39 B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions .................................................................................................... 42 Note 8 – Other Postemployment Benefits ................................................................................................................. 45 A. General Information about OPEB ............................................................................................................. 45 B. Net OPEB Liability, OPEB Expense, and Deferred Outflows/Inflows of Resources Related to OPEB ........................................................................................................ 46 Note 9 – Deferred Compensation ............................................................................................................................... 48 Note 10 – Classification of Fund Balances ................................................................................................................ 48 Note 11 – Other Required Disclosures ...................................................................................................................... 49 A. Deficit Net Position ................................................................................................................................... 49 B. Expenditures Exceeding Appropriations ................................................................................................... 49 Central Marin Fire Authority
Index of Notes to the Basic Financial Statements (Continued) For the Year Ended June 30, 2022
28 Note 12 – Prior Period Adjustments .......................................................................................................................... 49 A. Government-Wide Financial Statements ................................................................................................... 49 Note 13 – Commitments and Contingencies ............................................................................................................. 49 A. Commitments ............................................................................................................................................ 49 B. Litigation ................................................................................................................................................... 49 C. Grants ........................................................................................................................................................ 50 Central Marin Fire Authority
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
29 Note 1 – Reporting Entity and Summary of Significant Accounting Policies The basic financial statements of the Central Marin Fire Authority (the “Authority”) have been prepared in conformity with accounting principles generally accepted of the United States of America (“U.S. GAAP”) as applied to Governmental agencies. The Governmental Accounting Standards Board (“GASB”) is the accepted standard setting body for establishing accounting and financial reporting principles. The more significant of the Authority’s accounting policies are described below.

A. Reporting Entity
The Town of Corte Madera (the “Town”) and the City of Larkspur (the “City”) began implementing shared services agreements between their respective fire departments in 2012. These agreements, which included sharing a single command staff and cross-staffing fire stations, resulted in two legally distinct departments functioning as one operation. The two fire departments have operated under one Fire Chief since 2016.

In 2016, the Town and the City initiated a formal process to study the possibility of consolidating their fire protection and prevention services within a Joint Powers Authority (JPA). This process involved councilmembers as well as management and labor from both agencies. In 2017, all of the parties involved recommended the formation of a Joint Powers Authority (JPA). Following this recommendation, Central Marin Fire Authority (the Authority) was formed in August 2017, with the intention for staff to resolve various administrative matters so that all fire department personnel from both agencies could transfer to the new agency as of January 1, 2018.

The January 1, 2018 effective date was delayed due to issues regarding the retirement contract with the California Public Employees Retirement System (CalPERS), resulting in employees continuing to be paid by the Town and City while Central Marin Fire Authority operated as a single agency. The Town and the City shared all costs equally. CalPERS approved the contract in March 2019 and all fire department employees transferred to the new agency as of March 25, 2019. Prior to the consolidation, the Town fire department employees enrolled in the classic CalPERS safety plan were enrolled in the 3% at 50 plan while the City fire department employees enrolled in the classic CalPERS plan were enrolled in the 3% at 55 plan. After consolidation, all classic employees were enrolled in the 3% at 55 plan, resulting in significant pension savings. The Town and the City each retain pension liability for service incurred prior to March 25, 2019.

The Town and the City each retain ownership of their fire station real estate, while all other assets were transferred to the new agency. All operating costs, including salaries, are shared equally by the two agencies.

The Authority is a legally separate and independent entity that is not a component unit of the Town or the City.

Further, the Authority has no component unit organizations under its control. Therefore, the financial statements contained within represent solely the activities, transactions, and status of the Authority. the Authority is governed by a Council (“Fire Council”) consisting of representatives from each the Town and City.

The Authority maintains its headquarters at 342 Tamalpais Drive, Corte Madera, CA 94925.

B. Basis of Accounting and Measurement Focus
The accounts of the Authority are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for by providing a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures/expenses. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with financerelated legal and contractual provisions. The minimum number of funds is maintained in accordance with legal and managerial requirements.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
30 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) B. Basis of Accounting and Measurement Focus (Continued) Government - Wide Financial Statements
The Authority’s Government-Wide Financial Statements include a Statement of Net Position and a Statement of Activities and Changes in Net Position. These statements present summaries of governmental activities for the Authority.

These financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the Authority’s assets and liabilities, including capital assets, and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents change in Net Position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Certain types of transactions are reported as program revenues for the Authority in three categories:
 Charges for services
 Operating grants and contributions
 Capital grants and contributions
Fund Financial Statements
Fund Financial Statements include a Balance Sheet and a Statement of Revenues, Expenditures, and Changes in Fund Balances. the Authority considers all funds as major funds since they met the applicable criteria in accordance with GASB Statement No. 34. An accompanying schedule is presented to reconcile and explain the differences in Net Position as presented in these statements to the Net Position presented in the Government-Wide Financial Statements.

All funds are accounted for on a spending or "current financial resources" measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the Balance Sheet. The Statement of Revenues, Expenditures, and Changes in Fund Balances presents increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

Revenues are considered to be available when they are collectible within the current period as soon enough thereafter to pay liabilities of the current period. For this purpose, the Authority considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. The primary revenue sources, which have been treated as susceptible to accrual by the Authority, are member agency operating contributions and intergovernmental revenues. Expenditures are recorded in the accounting period in which the related fund liability is incurred.

Non-exchange transactions, in which the Authority gives or receives value without directly receiving or giving equal value in exchange, include grants, entitlements, and donations. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.

The Reconciliation of the Fund Financial Statements to the Government-Wide Financial Statements is provided to explain the differences.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
31 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) B. Basis of Accounting and Measurement Focus (Continued) Fund Financial Statements (Continued)
The Authority reports the following major governmental funds:

General Fund is the general operating fund of the Authority. It is used to account for all financial resources of the Authority except those required to be accounted for in another fund.

Measure C Special Revenue Fund accounts for the Measure C Wildfire JPA tax revenue received and the expenditures paid with this taxes.

C. Cash and Investments
The Authority’s cash and investments considered to be cash equivalents, consist of cash on hand, demand deposits, and short-term investments with original maturity of three months or less from the date of acquisition. Cash and cash equivalents are combined with investments and reported as cash and investments. The Authority's cash and investments are held by the Town in its pooled cash and investments.

Highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Market value is used as fair value for those securities for which market quotations are readily available.

Interest income earned on pooled cash and investments is allocated on an accounting period basis to the various funds based on the period-end cash and investment balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund.

D. Leases
Lessee
The Authority has a policy to recognize a lease liability and a right‐to‐use lease asset (lease asset) in the government‐wide financial statements. The Authority recognizes lease liabilities with an initial, individual value of $25,000 or more.

At the commencement of a lease, the Authority initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made.

Lease assets are recorded at the amount of the initial measurement of the lease liabilities and modified by any lease payments made to the lessor at or before the commencement of the lease term, less any lease incentives received from the lessor at or before the commencement of the lease term along with any initial direct costs that are ancillary charges necessary to place the lease assets into service. Lease assets are amortized using the straight-line method over the shorter of the lease term or the useful life of the underlying asset, unless the lease contains a purchase option that the Town has determined is reasonably certain of being exercised. In this case, the lease asset is amortized over the useful life of the underlying asset.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
32 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) D. Leases (Continued)
Lessee (Continued)
Key estimates and judgments related to leases include how the Town determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments.  The Authority uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the Authority generally uses its estimated incremental borrowing rate as the discount rate for leases.
 The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the Authority is reasonably certain to exercise.

The Authority monitors changes in circumstances that would require a remeasurement of its lease and will remeasure any lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability.

Lease assets are reported as right to use along with other capital assets and lease liabilities are reported with longterm debt on the Government-Wide Statement of Net Position.

E. Capital Assets and Depreciation
Capital assets are valued at historical cost or estimated historical cost if actual historical cost was not available.

Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are valued at their acquisition value on the date donated. the Authority policy has set the capitalization threshold for reporting capital assets at $25,000. As stipulated in the JPA agreement, fire stations remain the assets of the individual member agencies. Depreciation is recorded on a straight-line basis over estimated useful lives of the assets as follows:

Asset Type Years
Machinery & equipment 5-15
Major outlays for capital assets are capitalized as construction in progress, once constructed, the repairs and maintenance costs are expensed.

F. Long-Term Debt
Government-Wide Financial Statements
Long-term debt and other financial obligations are reported as liabilities in the appropriate funds. Bond premiums and discounts are deferred and amortized over the life of the bonds using straight line method. Bonds payable are reported net of the applicable premium or discount. Issuance costs are expensed when incurred. Gains or losses on bond refunding are reported as either deferred outflows of resources or deferred inflows of resources and amortized over the term of the related debt.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
33 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) F. Long-Term Debt (Continued)
Governmental Fund Financial Statements
The governmental fund financial statements do not present long-term debt but are shown in the Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position. Governmental fund types recognize bond premiums and discounts during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Debt issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

G. Compensated Absences
Compensated absences represent the vested portion of accumulated vacation and sick leave. The Authority’s method of calculating the liability is in accordance with GASB Statement No. 16, except that additional accruals for salary-related payments associated with the payment of compensated absences, for example, the employer’s share of pension contributions, social security and medicare taxes, have not been accrued as that amount is not considered significant or material to the financial statements taken as a whole.

In government-wide financial statements compensated absences are recorded as expenses and liabilities as incurred.

In fund financial statements, compensated absences are recorded as expenditures in the years paid, as it is the Authority’s policy to liquidate any unpaid annual leave at year-end from future resources rather than currently available and expendable resources. The General Fund is typically used to liquidate compensated absences.

Employees accrue vacation, annual leave, earned time off, and holiday leave up to certain maximums, based on the employee’s bargaining unit. Employees may elect to be paid a portion of these leaves at various times according to the applicable Memorandum of Understanding. Sick leave may be accumulated without limit. Sick leave may be exchanged for service credit in the Authority’s pension plan upon retirement.

H. Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the plans and additions to/deductions from the plans’ fiduciary net position have been determined on the same basis as they are reported by the plans. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with benefit terms. Investments are reported at market value.

The following timeframes are used for pension reporting:

Valuation date June 30, 2020
Measurement date June 30, 2021
Measurement period July 1, 2020 to June 30, 2021
Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
34 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) H. Pensions (Continued)
Gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time. The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense. The amortization period differs depending on the source of the gain or loss. The difference between projected and actual earnings is amortized straight-line over 5 years. All other amounts are amortized straight-line over the average expected remaining service lives of all members that are provided with benefits (active, inactive, and retired) as of the beginning of the measurement period.

I. Other Postemployment Benefits
For purposes of measuring the net other postemployment benefits liability, deferred outflows of resources and deferred inflows of resources related to other postemployment benefits, and other postemployment benefits expense, information about the fiduciary net position of the plans and additions to/deductions from the plans’ fiduciary net position have been determined on the same basis as they are reported by the plans For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with benefit terms. Investments are reported at market value.

The following timeframes are used for other postemployment benefits reporting:

Valuation date June 30, 2021
Measurement date June 30, 2021
Measurement period July 1, 2020 to June 30, 2021
Gains and losses related to changes in total other postemployment benefits liability and fiduciary net position are recognized in other postemployment benefits expense systematically over time. The first amortized amounts are recognized in other postemployment benefits expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to other postemployment benefits and are to be recognized in future other postemployment benefits expense. The amortization period differs depending on the source of the gain or loss. The difference between projected and actual earnings is amortized straight-line over 5 years. All other amounts are amortized straight-line over the average expected remaining service lives of all members that are provided with benefits (active, inactive, and retired) as of the beginning of the measurement period.

J. Deferred Outflows and Inflows of Resources
The Statement of Net Position reports separate sections for Deferred Outflows of Resources, and Deferred Inflows of Resources, when applicable.

Deferred Outflows of Resources represent outflows of resources (consumption of net position) that apply to future periods and that, therefore, will not be recognized as an expense until that time.

Deferred Inflows of Resources represent inflows of resources (acquisition of net position) that apply to future periods and that, therefore, are not recognized as revenue until that time.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
35 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) K. Net Position
In government-wide financial statements, net position is categorized as follows:

Net Investment in Capital Assets component of net position consists of capital assets, net of accumulated depreciation and reduced by any lease liability or long-term debt outstanding.

Restricted – This component of net position consists of restricted assets reduced by liabilities and related deferred inflows of resources related to those assets.

Unrestricted – This component of net position is the amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or the restricted component of net position.

L. Fund Balances
In fund financial statements, fund balances are categorized as follows:

Nonspendable – Items that cannot be spent because they are not in spendable form, such as prepaid items and inventories, items that are legally or contractually required to be maintained intact, such as principal of an endowment or revolving loan funds.

Restricted – Restricted fund balances encompass the portion of net fund resources subject to externally enforceable legal restrictions. This includes externally imposed restrictions by creditors, such as through debt covenants, grantors, contributors, laws or regulations of other governments, as well as restrictions imposed by law through constitutional provisions or enabling legislation.

Committed – Committed fund balances encompass the portion of net fund resources, the use of which is constrained by limitations that the government imposes upon itself at its highest level of decision making, normally the governing body and that remain binding unless removed in the same manner. The Fire Council is considered the highest authority for the Authority. A Council resolution is required to have fund balance committed.

Assigned – Assigned fund balances encompass the portion of net fund resources reflecting the government’s intended use of resources. Assignment of resources can be done by the highest level of decision making or by a committee or official designated for that purpose.

Unassigned – This amount is for any portion of the fund balances that do not fall into one of the above categories. The general fund is the only fund that reports a positive unassigned fund balance amount. In other funds, it is not appropriate to report a positive unassigned fund balance amount. However, in funds other than general fund, if expenditures incurred for specific purposes exceed the amounts that are restricted, committed, or assigned to those purposes, it may be necessary to report a negative unassigned fund balance in that fund.

M. Spending Policy
Government-Wide Financial Statements
When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the Authority’s policy is to apply restricted Net Position first.

Fund Financial Statements
When expenditures are incurred for purposes where only unrestricted fund balances are available, the Authority uses the unrestricted resources in the following order: committed, assigned, and unassigned.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
36 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) N. Use of Estimates
The preparation of basic financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from these estimates and assumptions.

O. Implementation of New GASB Pronouncements
GASB Statement No. 87
In June 2017, GASB issued Statement No. 87, Leases (GASB Statement No. 87), 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 also establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Implementation of this Statement did not have a significant effect on the Authority’s financial statements for the year ended June 30, 2022.

Note 2 – Cash and Investments
The carrying amounts of the Authority’s pooled cash and investment with the City was $730,823 at June 30, 2022.

The Authority pools its cash and investments of all funds with the Town of Corte Madera, California to facilitate the management of cash and achieve the goal of obtaining the highest yield with the greatest safety and least risk. The pool is managed by the Town Treasurer for investing, except for certain restricted funds and investments held in trust, which are held and invested by outside custodians through contractual agreements. These restricted funds include cash with fiscal agents.

Investments held in the Town's cash and investments pool are available on demand. Information regarding the Town's cash and investment pools is described in the Town's Annual Financial Report.

The Authority does not have a specific investment policy but follows the guidelines of the Town of Corte Madera’s Investment Policy. All funds invested are managed to meet the guidelines stated in both California Code Section 53600, et. seq. and the Town’s investment policy.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
37 Note 3 – Capital Assets
Summary of changes in capital assets activity for the year ended June 30, 2022, is shown below:

Balance Balance
July 1, 2021 Additions Adjustments Transfers June 30, 2022 Capital assets, not being depreciated
Construction in progress 712,598 $ - $ - $ (712,598) $ - $ Total capital assets, not being depreciated 712,598 - - (712,598) - Capital assets, being depreciated
Machinery & equipment 3,674,095 120,968 355,000 712,598 4,862,661 Total capital assets, being depreciated 3,674,095 120,968 355,000 712,598 4,862,661 Accumulated depreciation:

Machinery & equipment (2,576,577) (263,251) (355,000) - (3,194,828) Total accumulated depreciation (2,576,577) (263,251) (355,000) - (3,194,828) Total capital assets, being depreciated, net 1,097,518 (142,283) - 712,598 1,667,833 Total capital assets, net 1,810,116 $ (142,283) $ - $ - $ 1,667,833 $ Depreciation expense was charged to the Governmental Activities in the amount of $239,448.

Note 4 – Long-Term Debt
A summary of changes in the long-term debt of the governmental activities for the year ended June 30, 2022, is as follows:

Balance Balance Due Within Due In More
July 1, 2021 Additions Deletions June 30, 2022 One Year Than One Year Note payable 712,598 $ - $ (135,613) $ 576,985 $ 138,982 $ 438,003 $ Classification
Note Payable – Fire Engine (Lease-Purchase Agreement)
On January 4, 2021, the Authority entered into a lease-purchase agreement in the amount of $712,598 for the purchase of one Pierce Enforcer Custom Pumper. The lease payments of $153,314 due on January 4, 2022 through January 4, 2026 with an interest rate of 2.48 percent. At June 30, 2022, the outstanding principal balance of the capital lease was $576,985.

Principal and interest payments to maturity are as follows:

Year Ending
June 30, Principal Interest Total
2023 138,982 $ 14,332 $ 153,314 $
2024 142,434 10,880 153,314
2025 145,972 7,342 153,314
2026 149,597 3,717 153,314
Total 576,985 $ 36,271 $ 613,256 $
Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
38 Note 5 – Compensated Absences
Summary of changes in compensated absences for the year ended June 30, 2022 is as follows:

Balance Balance Due within Due in More
July 1, 2021 Additions Deletions June 30, 2022 One Year Than One Year Compensated absences 325,482 $ 61,309 $ (32,548) $ 354,243 $ 35,424 $ 318,819 $ Classification
The Authority’s liability for vested and unpaid compensated absences (accrued vacation, sick time, comp time, and annual leave) has been accrued and amounts to $354,243 at June 30, 2022. The amount due within one year of $35,424 represents the estimated amount for anticipated retirees. the Authority primarily uses the General Fund to liquidate the liability for compensated absences for governmental funds.

Note 6 – Risk Management
The Authority is exposed to various risks of loss related to torts, theft of, damage to, and destruction of assets, errors and omissions, injuries to employees, and natural disasters. The Authority is a member of the Bay Cities Joint Powers Insurance Authority (BCJPIA), an established public entity risk pool that operates as a common risk management and insurance program for government members. The Authority pays an annual premium to the pool for property and general coverage, and for workers compensation insurance. Risk of loss is retained for general liability claims. The agreement with the risk pool provides that it will be self-sustaining through member premiums and additional policies purchased from commercial insurance companies for general liability claims, and for excess workers’ compensation claims.

BCJPIA was created as a California Public Agency by an agreement between certain public agencies in the San Francisco Bay Area to provide workers’ compensation coverage. BCJPIA is governed by a Board of Directors which is comprised of officials appointed by each member town, city or agency. Financial statements may be obtained from BCJPIA, 1750 Creekside Oaks Drive, Suite 200, Sacramento, California 95833.

The Authority contributes its pro-rata share of anticipated losses to a pool administered by BCJPIA. Should actual losses among participants be greater than the anticipated losses, the Authority will be assessed its pro-rata share of the deficit. Conversely, if the actual losses are less than anticipated, the Authority will be refunded its pro-rata share of the excess. The Authority paid insurance premiums of $452,554 during the year ended June 30, 2022. Settled claims have not exceeded commercial excess liability coverage in any of the past three fiscal years.

The accrued claims payable is based upon an actuarial review of the program’s discounted and undiscounted liability for outstanding claims. The claims are classified as current or noncurrent, based upon expected payment dates, and will be paid from available resources.

A summary of the changes in claims payable for the past three fiscal years follows:

Current Year
Beginning of Claims and Balance at
Fiscal Year Changes in Claim Fiscal Year
Liability Esimates Payments End
2019-2020 171,860 $ 213,265 $ (5,604) $ 379,521 $
2020-2021 379,521 360,602 (26,704) 713,419
2021-2022 713,419 225,420 (110,365) 828,474
Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
39 Note 7 – Pension Plans
A. General Information about the Pension Plans
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other.) Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous risk pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. the Authority sponsors eleven rate plans. Benefit provisions under the Plan are established by State statute and the Authority resolution.

All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website. Copies of the CalPERS annual financial report may be obtained from the CalPERS Executive Office – 400 P Street, Sacramento, CA 95814.

Employees Covered by Benefit Terms
At June 30, 2020 valuation date, the following members were covered by the benefit terms for each Plan:

Miscellaneous
Plans
Safety
Plans
Active 2 35
Transferred or separated - 2
Retired - 1
Total 2 38
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Safety members with five years or more of total service are eligible to retire at age 50. Miscellaneous members with five years or more of total service are eligible to retire at age 50, with exception of those that fall under the 2% at 62 formula, who are eligible to retire at age 52. Those that retire before the “normal retirement age” listed in their formula will receive statutorily reduced benefits. All members are eligible for non-industrial disability benefits after five years of service. The death benefit is one of the following:
the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
40 Note 7 – Pension Plans (Continued)
A. General Information about the Pension Plans (Continued) Benefits Provided (Continued)
The rate plan provisions and benefits in effect at June 30, 2020, valuation date, are summarized below:

Classic - Misc PEPRA - Misc Classic - Safety PEPRA - Safety Benefit formula 2.5% at age 55 2% at age 62 3% at age 55 2.7% at age 57 Benefit vesting schedule 5 years service 5 years service 5 years service 5 years service Benefit payments Monthly for life Monthly for life Monthly for life Monthly for life Retirement age 50 52 50 50
Required employee contribution rates 8.000% 6.750% 9.000% 12.000% Negotiated additional employee contribution rate 5.500% 0.000% 6.000% 0.000% Required employer contribution rates 12.142% 7.730% 21.750% 13.980% Final Annual Compensation 1 year 1 year 1 year 1 year
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an actuarial basis, annually and is effective on July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability, the Authority is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2021 (the measurement date), the total pension liability was determined by rolling forward the June 30, 2020 total pension liability. The June 30, 2021 total pension liability was based on the following actuarial methods and assumptions:

Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Salary Increases
Mortality Rate Table1
Post Retirement Benefit Increase
Entry Age Normal in accordance with the requirement of GASB Statement No. 68 Contract COLA up to 2.50% until Purchasing Power Protection Allowance Floor on Purchasing Power applies
Derived using CalPERS’ Membership Data for all Funds

7.15%

2.50%
Varies by Entry Age and Service
1 The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website at www.calpers.ca.gov under Forms and Publications.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
41 Note 7 – Pension Plans (Continued)
A. General Information about the Pension Plans (Continued) Change of Assumption
In 2020, there were no changes of assumptions.

Discount Rate
The discount rate used to measure the total pension liability was 7.15 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Long-Term Expected Rate of Return
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 pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both shortterm and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The expected real rates of return by asset class are as followed:

Assumed Asset Real Return Real Return
Asset Class1 Allocation Years 1-102 Years 11+3
Global Equity 50.00% 4.80% 5.98%
Fixed Income 28.00% 1.00% 2.62%
Inflation Assets 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Assets 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
2 An expected inflation of 2.00% used for this period
3 An expected inflation of 2.92% used for this period.
1 In the CalPERS' CAFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
42 Note 7 – Pension Plans (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the Authority’s proportionate share of the net pension liability for each Plan type, calculated using the discount rate for each Plan, as well as what the Authority’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate:

Discount Rate Current Discount Discount Rate
- 1% (6.15%) Rate (7.15%) + 1% (8.15%)
Miscellaneous Plans (387) $ (9,613) $ (17,240) $
Safety Plans 220,509 $ (150,651) $ (455,514) $
Total $ (160,264) 220,122 $ (472,754) $
Plan's Aggregate Net Pension Liability/(Asset)
Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

Proportionate Share of Net Pension Liability and Pension Expense The following table shows the plan’s proportionate share of the risk pool collective net pension liability over the measurement period:

Total Pension Fiduciary Net Net Pension
Liability Position Liability/(Asset)
Miscellaneous Plan:

Balance at: 6/30/20 (Valuation date) 15,136 $ 16,173 $ (1,037) $ Balance at: 6/30/21 (Measurement date) 69,876 79,489 (9,613) Net Changes during 2020-2021 54,740 63,316 (8,576)
Safety Plan:

Balance at: 6/30/20 (Valuation date) 503,085 $ 501,928 $ 1,157 $ Balance at: 6/30/21 (Measurement date) 2,757,329 2,907,980 (150,651) Net Changes during 2020-2021 2,254,244 2,406,052 (151,808) Increase (Decrease)
The following is the approach established by the plan actuary to allocate the net pension liability and pension expense to the individual employers within the risk pool. (1) In determining a cost-sharing plan’s proportionate share, total amounts of liabilities and assets are first calculated for the risk pool as a whole on the valuation date (June 30, 2020). The risk pool’s fiduciary net position (“FNP”) subtracted from its total pension liability (“TPL”) determines the net pension liability (“NPL”) at the valuation date.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
43 Note 7 – Pension Plans (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Proportionate Share of Net Pension Liability and Pension Expense (Continued) (2) Using standard actuarial roll forward methods, the risk pool TPL is then computed at the measurement date (June 30, 2021). Risk pool FNP at the measurement date is then subtracted from this number to compute the NPL for the risk pool at the measurement date. For purposes of FNP in this step and any later reference thereto, the risk pool’s FNP at the measurement date denotes the aggregate risk pool’s FNP at June 30, 2021 less the sum of all additional side fund (or unfunded liability) contributions made by all employers during the measurement period (2018-19).
(3) The individual plans’ TPL, FNP, and NPL are also calculated at the valuation date. (4) Two ratios are created by dividing the plan’s individual TPL and FNP as of the valuation date from (3) by the amounts in step (1), the risk pool’s total TPL and FNP, respectively. (5) The plans’ TPL as of the Measurement Date is equal to the risk pool TPL generated in (2) multiplied by the TPL ratio generated in (4). The plan’s FNP as of the Measurement Date is equal to the FNP generated in (2) multiplied by the FNP ratio generated in (4) plus any additional side fund (or unfunded liability) contributions made by the employer on behalf of the plan during the measurement period. (6) The plans’ NPL at the Measurement Date is the difference between the TPL and FNP calculated in (5).

The Authority’s proportionate share of the net pension liability as of June 30, 2022 was as follows:

Miscellaneous Safety
Plan Plan
Proportion June 30, 2020 -0.000010% 0.000011%
Proportion June 30, 2021 -0.000178% -0.002786%
Change - Increase (Decrease) -0.000168% -0.002796%
For the year ended June 30, 2022, the Authority recognized pension expense(income) in the amounts of $(469) and $250,207, for the Miscellaneous plans and Safety plans, respectively.

The amortization period differs depending on the source of the gain or loss. The difference between projected and actual earnings is amortized over 5-years straight line. All other amounts are amortized straight-line over the average expected remaining service lives of all members that are provided with benefits (active, inactive and retired) as of the beginning of the measurement period.

The Expected Average Remaining Service Lifetime (“EARSL”) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired) in the risk pool. The EARSL for risk pool for the 2020-21 measurement period is 3.7 years, which was obtained by dividing the total service years of 561,622 (the sum of remaining service lifetimes of the active employees) by 150,648 (the total number of participants: active, inactive, and retired).

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
44 Note 7 – Pension Plans (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Proportionate Share of Net Pension Liability and Pension Expense (Continued) At June 30, 2022, the Authority reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred outflows Deferred inflows Deferred outflows Deferred inflows of Resources of Resources of Resources of Resources
Contributions made after measurement date 35,677 $ - $ 1,020,144 $ - $ Difference between actual and expected experience - (1,079) - (25,738) Difference between projected and actual earning on
pension plan investments 8,392 - 89,666 -
Adjustment due to differences in proportions 2,973 (433) 227,910 (306) Difference between Employer's actual contributions
and proportionate share of contributions 36,091 - 1,173,941 - Total $ (1,512) 83,133 $ 2,511,661 $ (26,044) $
Deferred outflows Deferred inflows
of Resources of Resources
Contributions made after measurement date 1,055,821 $ - $ Difference between actual and expected experience - (26,817) Difference between projected and actual earning on
pension plan investments 98,058 -
Adjustment due to differences in proportions 230,883 (739) Difference between Employer's actual contributions
and proportionate share of contributions 1,210,032 -
Total $ (27,556) 2,594,794 $
Total
Miscellaneous Plans Safety Plans
For the Miscellaneous plans and Safety plans, $35,677 and $1,020,144, respectively, was reported as deferred outflows of resources related to pensions resulting from the Authority’s contributions subsequent to the measurement date will be recognized as a reduction of collective the net pension liability in the year ending June 30, 2023. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Fiscal
Year Ending Miscellaneous Safety
June 30, Plan Plan
2022 17,958 $ 631,854 $
2023 16,792 572,836
2024 8,875 236,109
2025 2,319 24,674
2026 - -
Thereafter - -
Total $ 1,465,473 45,944 $
Deferred Outflows/
(Inflows) of Resources
Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
45 Note 8 – Other Postemployment Benefits
A. General Information about OPEB
Plan Description
The Authority administers a single-employer defined benefit post-employment healthcare plan. The amount and type of benefit is contingent on date of hire.

Employees Covered
As of the July 1, 2021 actuarial valuation, the following current and former employees were covered by the benefit terms:

Active employees 39
Retired employees or beneficiaries currently receiving benefits 2 Total 41
Contribution
Beginning in the fiscal year 2019-20, the Authority funds the Plan partially through a trust held by Keenan by contributing the employee required every year.

The Authority’s net OPEB liability was measured as of June 30, 2021, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2021.

Actuarial Assumptions
The total OPEB liability, measured as of June 30, 2021, was determined using the following actuarial assumptions:

Actuarial Valuation Date June 30, 2021
Actuarial Cost Method Entry-Age Normal Cost
Asset Valuation Method Market Value
Inflation 2.50%
Payroll Growth 2.75%
Salary Increases Varies by Entry Age and Service
Contribution Policy Contributes full ADC
Discount Rate 5.25%
Mortality, Retirement, Disability, Termination
Mortality Improvement
Medical Trend Non-Medicare - 6.50% for 2021, decreasing to an ultimate rate of

3.75% in 2076
Medicare - 5.65% or 4.60% for 2021, decreasing to an ultimate rate of 3.75% in 2076
CalPERS 1997-2015 Experience Study
Mortality projected fully generational with Scale MP-2019 The actuarial assumptions used in the June 30, 2021 valuation were based on the results of an actuarial experience study for the period July 1, 1997 through June 30, 2015.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
46 Note 8 – Other Postemployment Benefits (Continued)
B. Net OPEB Liability, OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB Actuarial Assumptions
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 longterm expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation.

Discount Rate
The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Asset Class
Target
Allocation
Long-Term Expected
Rate of Return
Global Equity 45.00% 4.56%
Fixed Income 55.00% 0.78%
100.00%
Long-term assumed rate of inflation 2.50%
Long-term expected rate of return 5.25%
The discount rate used to measure the total OPEB liability was 5.25 percent. The projection of cash flows used to determine the discount rate assumed that Authority contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the Authority plan's fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees.

Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.

Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the Authority, as well as what the net OPEB liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for the measurement period ended June 30, 2021:

Discount Rate -1% Current Discount Rate Discount Rate +1% (1.18%) (2.18%) (3.18%)
$ 8,880,191 10,544,071 $ 7,569,157 $
Plan's Net OPEB Liability
Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
47 Note 8 – Other Postemployment Benefits (Continued)
B. Net OPEB Liability, OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB (Continued) Sensitivity of the Net OPEB Liability to Changes in Healthcare Cost Trend Rates The following presents the net OPEB liability of the Authority, as well as what the net OPEB liability would be if it were calculated using a health care cost trend rates that are one percentage point lower or one percentage point higher than the current rates, for the measurement period ended June 30, 2021:
1% Decrease
(5.50% - 2.75%)
Current Healthcare
Trend Rate
(6.50% - 3.75%)
1% Increase
(7.50% - 4.75%)
$ 8,880,191 7,295,335 $ 10,594,126 $
Plan's Net OPEB Liability
Change in Net OPEB Liability
Total Plan Net
OPEB Fiduciary OPEB
Liability Net Position Liability
Balance at June 30, 2020, measurement date 10,907,325 $ 33,969 $ 10,873,356 $ Changes Recognized for the Measurement Period:

Service Cost 814,109 - 814,109
Interest on the total OPEB liability 261,137 - 261,137
Changes in benefit terms - - -
Difference between expected and actual experience (1,641,143) - (1,641,143) Changes in assumptions (1,379,153) - (1,379,153)
Contribution from the employer - 22,563 (22,563)
Contribution from the employee - 17,195 (17,195)
Net investment income - 8,446 (8,446)
Benefit payments (22,520) (22,520) -
Administrative expenses - (89) 89
Net changes during July 1, 2020 to June 30, 2021 (1,967,570) 25,595 (1,993,165) Balance at June 30, 2021, measurement date 8,939,755 $ 59,564 $ 8,880,191 $ OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the year ended June 30, 2022, OPEB expense in the amount of $1,012,185 is included in the accompanying statement of activities.

At June 30, 2022, the Authority reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Deferred
Outflows of Inflows of
Resources Resources
Contributions made after measurement date 44,380 $ - $
Differences between expected and actual experience - (1,510,894) Changes in assumptions 2,119,705 (1,269,696)
Net difference between projected and actual
earnings of OPEB Plan investments - (4,960)
$ (2,785,550) 2,164,085 $
Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
48 Note 8 – Other Postemployment Benefits (Continued)
B. Net OPEB Liability, OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB (Continued) OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB (Continued) Amounts reported as deferred inflows of resources related to OPEB will be recognized as OPEB expense as follows:

Year Ending
June 30 Amount
2023 43,423 $
2024 43,423
2025 43,424
2026 43,346
2027 42,164
Thereafter 450,065
Total 665,845 $
Note 9 – Deferred Compensation
The Authority contracts with the ICMA Retirement Corporation, and with CalPERS, to provide deferred compensation plans. Employees may defer up to the IRS established limits each year through payroll deductions. For employees in the management unit only, there is a mandatory 1% of salary contribution and a 1% of salary employer match to the employee’s choice of the two plans. The plan is in conformity with Section 457 of the Internal Revenue Code.

Note 10 – Classification of Fund Balances
The Authority classifies fund balances, as shown on the Balance Sheet – Governmental Funds, as follows as of June 30, 2022:

Measure C Measure F
General Special Revenue Special Revenue
Fund Fund Fund Total
Restricted
Wildfire prevention and mitigation - $ 84,335 $ - $ 84,335 $ Measure F taxes - - 588 588
Total restricted 84,335 - 588 84,923
Unassigned - 402,417 - 402,417
Total fund balances $ 84,335 402,417 $ 588 $ 487,340 $
Marin County voter approved Measure C special tax charged to all real estate parcel owners. The special tax revenues are restricted to plan, finance, implement, manage, own and operate a multi-jurisdictional agency to prevent and mitigate wildfires in Marin County.

The Town of Corte Madera voter approved Measure F Ordinance is funded from sales tax. The sales tax revenues are restricted for flood/sea level rise/disaster preparedness, fire prevention, street repair, improved traffic flow, safety improvements, 911 response and other program expenditures.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
49 Note 11 – Other Required Disclosures
A. Deficit Net Position
At June 30, 2022, the Governmental Activities Statement of Net Position had an unrestricted net position deficit of $(7,561,620). This is mainly due to reporting of reporting of net OPEB liability of $(8,880,191) as required under GASB Statement No. 75.

B. Expenditures Exceeding Appropriations
For the year ended June 30, 2022, expenditures exceeded appropriations in the following funds/functions:

Excess Expenditures
Fund over Appropriations
General Fund 1,423,043 $
Measure C Special Revenue Fund 499,948
Note 12 – Prior Period Adjustments
A. Governmental Fund Financial Statements
The beginning fund balance at July 1, 2021 of the Governmental Fund Financial Statements was restated as follows:

Total
General Equipment Insurance Governmental
Fund Fund Fund Funds
Fund balance, as previously reported, at July 1, 2021 27,083 173,313 $ 22,903 $ 223,299 $ To reclassify the Equipment Special Revenue Fund
to the General Fund because it does not meet
the definition of a special revenue fund 173,313 (173,313) - - To reclassify the beginning balance of Claims Payable in the Insurance Special Revenue Fund to the Governmental Activities on the Government-Wide Financial Statements because it
does not meet the definition of a current financial resource - - 713,419 713,419 To reclassify the Insurance Special Revenue Fund
to the General Fund because it does not meet
the definition of a special revenue fund 736,322 - (736,322) - Fund balance at July 1, 2021, as restated $ - 936,718 $ - $ 936,718 $ Note 13 – Commitments and Contingencies
A. Commitments
The Authority had no significant outstanding or planned construction commitments as of June 30, 2022.

B. Litigation
The Authority is a defendant in certain legal actions arising in the normal course of operations. The accompanying basic financial statements reflect a liability for the probable amounts of loss associated with these claims.

Central Marin Fire Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
50 Note 13 – Commitments and Contingencies (Continued)
C. Grants
Amounts received or receivable from granting agencies are subject to audit and adjustment by grantor agencies.

While no matters of non-compliance were disclosed by the audit of the financial statements or single audit of the Federal grant programs, grantor agencies may subject grant programs to additional compliance tests, which may result in disallowed costs. In the opinion of management, future disallowances of current or prior grant expenditures, if any, would not have a material adverse effect on the financial position of the Authority. 51 REQUIRED SUPPLEMENTARY INFORMATION
52 This page intentionally left blank.

Central Marin Fire Authority
Required Supplementary Information (Unaudited)
Budgetary Information
For the Year Ended June 30, 2021
53 Budgetary Information
A. Budgetary Control and Budgetary Accounting
Budgets are adopted annually for the General Fund and Measure C Special Revenue Fund. The Budget is adopted by the Council and can be amended only by the Council.

An annual operating budget is adopted by the Council on or before June 30. The operating budget may be reallocated among programs, but expenditures may not exceed budgeted appropriations each year without Council acknowledgment and approval.

The Authority follows these procedures in establishing the budgetary data reflected in the financial statements:
- Prior to close of the fiscal year, management submits to the Central Marin Fire Authority Council a proposed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed revenue and expenditures.
- Public hearings are conducted at Council meetings to obtain taxpayer comments prior to adoption of the budget in June.
- Prior to July 1, the budget is legally adopted for all governmental fund types through the Council approved budget.
- Management is authorized to transfer budget amounts within and between funds as deemed desirable and necessary in order to meet the Authority’s needs; however, revisions that alter the total expenditures must be approved by the Council. Formal budgetary integration is employed as a management control device during the year for the governmental type funds.
- Budgets for the governmental type funds are adopted on a basis consistent with generally accepted accounting principles. Budgeted amounts presented are as originally adopted and as further amended by the Council.

Central Marin Fire Authority
Required Supplementary Information (Unaudited) (Continued) Budgetary Comparison Schedules – General Fund
For the Year Ended June 30, 2022
54 Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Intergovernmental:

Contributions from Larkspur 4,868,860 $ 4,868,860 $ 4,868,860 $ - $ Contributions from Corte Madera 4,868,860 4,868,860 4,868,860 - State revenue - - 1,102,240 1,102,240
Local agencies revenue 30,000 30,000 37,613 7,613
Grant revenue - - 45,000 45,000
Charges for services 150,000 150,000 160,611 10,611
Miscellaneous revenue - - 354,485 354,485
Total revenues 9,917,720 9,917,720 11,437,669 1,519,949 EXPENDITURES:

Current:

Personnel 7,933,734 7,933,734 9,813,417 (1,879,683)
Outside services 1,217,699 1,217,699 677,684 540,015
Training and education 70,000 70,000 20,648 49,352
Dues and subscriptions 9,000 9,000 7,426 1,574
Equipment maintenance 40,944 40,944 31,256 9,688
Building maintenance 25,000 25,000 5,393 19,607
Vehicle maintenance 70,000 70,000 95,275 (25,275)
Utilities 71,100 71,100 95,236 (24,136)
Supplies 326,925 326,925 347,985 (21,060)
Minor equipment 42,056 42,056 98,473 (56,417)
Minor equipment 469,632 531,211 567,919 (36,708)
Capital outlay 57,944 57,944 57,944 -
Debt service:

Principal 135,613 135,613 135,613 -
Interest and fiscal charges 17,701 17,701 17,701 -
Total expenditures 10,548,927 10,487,348 11,971,970 (1,423,043) Net change in fund balance $ (631,207) (569,628) $ (534,301) 96,906 $ FUND BALANCE:

Beginning of year, as restated (Note 12) 936,718
End of year $ 402,417
Budgeted Amounts
Central Marin Fire Authority
Required Supplementary Information (Unaudited) (Continued) Budgetary Comparison Schedules – Measure C Special Revenue Fund For the Year Ended June 30, 2022
55 Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Intergovernmental:

Contributions from Corte Madera 87,094 $ 87,094 $ 89,651 $ 2,557 $ Property taxes 729,706 729,706 1,222,872 493,166
Miscellaneous revenue - - 20,000 20,000
Total revenues 816,800 816,800 1,332,523 515,723
EXPENDITURES:

Current:

Personnel 184,155 184,155 187,456 (3,301)
Outside services 632,645 632,645 1,055,800 (423,155)
Supplies - - 10,468 (10,468)
Capital outlay - - 63,024 (63,024)
Total expenditures 816,800 816,800 1,316,748 (499,948)
Net change in fund balance $ - - $ 15,775 15,775 $
FUND BALANCE:

Beginning of year 68,560
End of year $ 84,335
Budgeted Amounts
56 This page intentionally left blank.

Central Marin Fire Authority
Required Supplementary Information (Unaudited) (Continued) Schedules of the Authority’s Proportionate Share of the Net Pension Liability and Related Ratios For the Year Ended June 30, 2022
57 Measurement period, year ended 6/30/2021 6/30/2020 6/30/20191 Plan's proportion of the net pension liability -0.000178% -0.000010% n/a Plan's proportionate share of the net pension liability (asset) (9,613) $ (1,036) $ n/a Plan's covered payroll 230,412 $ 218,753 $ n/a
Plan's proportionate share of the net pension liability (asset) as a percentage of covered payroll -4.17% -0.47% n/a Plan's fiduciary net position 79,489 $ 16,173 $ n/a
Plan's fiduciary net position as a percentage of the
total pension liability (asset) -12.09% -6.41% n/a
Plan's proportionate share of aggregate
employer contributions 36,169 $ 26,012 $ n/a
1 Information is only presented from the start of Authority operations in March 2019. n/a - information is not available.

Measurement period, year ended 6/30/2021 6/30/2020 6/30/20191 Plan's proportion of the net pension liability -0.002786% 0.000011% n/a Plan's proportionate share of the net pension liability (asset) (150,651) $ 1,157 $ n/a Plan's covered payroll 4,763,186 $ 4,217,399 $ n/a
Plan's proportionate share of the net pension liability (asset) as a percentage of covered payroll -3.16% 0.03% n/a Plan's fiduciary net position 2,907,980 $ 501,928 $ n/a Plan's fiduciary net position as a percentage of the
total pension liability (asset) -5.18% 0.23% n/a
Plan's proportionate share of aggregate
employer contributions 996,253 $ 1,208,868 $ n/a
1 Information is only presented from the start of Authority operations in March 2019. n/a - information is not available.

Miscellaneous Plans
Safety Plans
Central Marin Fire Authority
Required Supplementary Information (Unaudited) (Continued) Schedules of Contributions - Pension
For the Year Ended June 30, 2022
58 Fiscal Year: 2021-22 2020-21 2019-20 2018-191
Contractually determined
contribution (actuarially determined) 35,677 $ 36,169 $ 26,012 $ n/a Contributions in relation to the
actuarially determined contributions (35,677) (36,169) (26,012) n/a Contribution deficiency (excess) $ - - $ - $ - $
Covered payroll 237,324 $ 230,412 $ 218,753 $ n/a
Contributions as a percentage of
covered payroll 15.03% 15.70% 11.89% n/a
Notes to Schedule
Methods and assumptions used to determine contribution rates:

Actuarial cost method
Amortization method/period
Asset valuation method
Inflation
Salary increases
Payroll growth
Investment rate of return
Retirement age
Mortality

2.875%

7.00% net of pension plan investment and administrative expenses.

The probabilities of retirement are based on the 2016 CalPERS Experience Study for the period from 1997 and 2011.

The probabilities of mortality are based on the 2016 CalPERS Experience Study for the period from 1997 to 2011. Pre-retirement and Post-retirement mortality rates include 5 years of projected mortality improvement using Scale AA published by the Society of Actuaries. 1 Information is only presented from the start of Authority operations in March 2019.

2.63%
Varies by entry age and service
Miscellaneous Plans
The actuarial methods and assumption used to set the actuarially determined contributions for Fiscal Year 2022 were derived from the June 30, 2019 funding valuation report.

Entry Age Normal
For details, see June 30, 2019 Funding Valuation Report Actuarial Value of Assets. For details, see June 30, 2019 Funding Valuation Report.

Central Marin Fire Authority
Required Supplementary Information (Unaudited) (Continued) Schedules of Contributions – Pension (Continued)
For the Year Ended June 30, 2022
59 Fiscal Year: 2021-22 2020-21 2019-20 2018-191
Contractually determined
contribution (actuarially determined) 1,020,144 $ 996,253 $ 1,208,868 $ n/a Contributions in relation to the
actuarially determined contributions (1,020,144) (996,253) (1,208,868) n/a Contribution deficiency (excess) $ - - $ - $ - $
Covered payroll 4,906,082 $ 4,763,186 $ 4,217,399 $ n/a Contributions as a percentage of
covered payroll 20.79% 20.92% 28.66% n/a
Notes to Schedule
Methods and assumptions used to determine contribution rates:

Actuarial cost method
Amortization method/period
Asset valuation method
Inflation
Salary increases
Payroll growth
Investment rate of return
Retirement age
Mortality
1 Information is only presented from the start of Authority operations in March 2019.

2.63%
Varies by entry age and service

2.875%

7.00% net of pension plan investment and administrative expenses.

The probabilities of retirement are based on the 2016 CalPERS Experience Study for the period from 1997 and 2011.

Safety Plans
The actuarial methods and assumption used to set the actuarially determined contributions for Fiscal Year 2022 were derived from the June 30, 2019 funding valuation report.

Entry Age Normal
For details, see June 30, 2019 Funding Valuation Report Actuarial Value of Assets. For details, see June 30, 2019 Funding Valuation Report.

Central Marin Fire Authority
Required Supplementary Information (Unaudited) (Continued) Schedule of Changes in Net OPEB Liability and Related Ratios For the Year Ended June 30, 2022
60 Measurement period, year ending: 6/30/2021 6/30/2020 6/30/20191 Total OPEB liability
Service cost 814,109 $ 568,643 $ 140,000 $
Interest 261,137 296,893 75,000
Changes of benefit terms - - 7,303,000
Differences between expected and actual experience (1,641,143) - - Changes of assumptions (1,379,153) 2,127,789 396,000
Benefit payments, including refunds of member contributions (22,520) - - Net change in total OPEB liability 2,993,325 (1,967,570) 7,914,000 Total OPEB liability - beginning 7,914,000 10,907,325 - Total OPEB liability - ending (a) $ 10,907,325 8,939,755 $ 7,914,000 $ OPEB fiduciary net position
Contributions - employer 22,563 $ - $ - $
Contributions - employee 17,195 32,402 -
Net investment income 8,446 1,585 -
Benefit payments, including refunds of member contributions (22,520) (18) - Administrative expense (89) - -
Net change in plan fiduciary net position 33,969 25,595 - Plan fiduciary net position - beginning - 33,969 -
Plan fiduciary net position - ending (b) $ 33,969 59,564 $ - $ Plan net OPEB liability - ending (a) - (b) $ 10,873,356 8,880,191 $ 7,914,000 $ Plan fiduciary net position as a
percentage of the total OPEB liability 0.67% 0.31% 0.00% Covered-employee payroll $ 10,873,356 7,397,590 $ 1,270,000 $ Plan net OPEB liability as a
percentage of covered-employee payroll 120.85% 100.31% 623.15% Central Marin Fire Authority
Required Supplementary Information (Unaudited) (Continued) Schedules of Contributions – OPEB
For the Year Ended June 30, 2022
61 2021-22 2020-21 2019-20 2018-19 1
Actuarially determined contribution 44,380 $ 22,563 $ 33,969 $ - $ Contributions in relation to the
actuarially determined contributions (22,563) (44,380) (33,969) - Contribution deficiency (excess) $ - - $ - $ - $
Covered-employee payroll 7,619,518 $ 7,397,590 $ 10,873,356 $ 1,270,000 $ Contributions as a percentage of
covered payroll 0.58% 0.31% 0.31% 0.00%
Notes to Schedule:

Methods and assumptions used to determine contribution rates:

ADC for fiscal year 6/30/2022
Actuarial valuation date 6/30/2021
Actuarial cost method Entry-Age Normal Cost Method
Asset valuation method Actuarial value of assets
Inflation 2.50%
Investment rate of return 5.25%
Healthcare cost trend rate Non-Medicare - 6.50% for 2019, decreasing to an ultimate rate of 3.75% in 2076; Projected salary growth and increase 2.75%
Mortality
1 Information is only presented from start of Authority operations in March 2019.

The actuarial methods and assumptions used to set the actuarially determined contributions for the fiscal year ended June 30, 2021 were as follows:

Medicare (Kaiser) - 4.60% for 2023, decreasing to an ultimate rate of 4.0% in 2076; Based on CalPERS 2017 experience study report using data for the period from 1997 to 2015.

Medicare (Non-Kaiser) - 5.65% for 2023, decreasing to an ultimate rate of 3.75% in 2076; 62 This page intentionally left blank.
4 ATTACHMENT 2
2021-2022 Fund Deficit staff report from November 10, 2022 Fire Council meeting

CENTRAL MARIN FIRE AUTHORITY COUNCIL

STAFF REPORT
REPORT DATE: November 1, 2022
MEETING DATE: November 10, 2022
TO: Central Marin Fire Authority Council
FROM: Daria Carrillo, Finance Director
SUBJECT: 2021-2022 Fund Balances
       
RECOMMENDED ACTION:

That the Fire Council authorize staff to request additional contributions in the amount of $257,485 each from the City of Larkspur and Town of Corte Madera in order to pay for deficits in the General Fund and Insurance Fund for the fiscal year ending June 30, 2022.

BACKGROUND:

Central Marin Fire Authority’s fiscal year begins on July 1 and ends on June 30. The attached reports show the activity for the 2021-2022 fiscal year. The Town has not received the final audited financial statements as of the time this report was written, but there is no indication that there will be any significant changes to the deficits discussed below.

Central Marin Fire Authority is a Joint Powers Authority. The member agencies, City of Larkspur and Town of Corte Madera, each pay for half of the Fire Authority’s operating costs. The Fire Authority receives other revenue such as permit and fee revenue, revenue from other local agencies, grants, donations, Marin Wildfire Prevention (Measure C) tax and reimbursements from the state, but the member agencies pay the vast majority of the costs for the Fire Authority.

DISCUSSION:

General Fund
The General Fund is used to record recurring revenue and expenditures for the Fire Authority and is where day to day activities are accounted for. Revenue and expenditures associated with the Measure C Wild Fire Tax are recorded in a separate fund for tracking purposes and are not included in the General Fund.

For the 2021-2022 fiscal year, each member agency contributed $4,868,860, for total member contributions of $9,737,720, or 86% of total General Fund revenue. The State reimbursed the Fire Authority $1,102,240 for out of county response, which accounted for 10% of General Fund revenue. The remaining four percent of revenue consists of fees, permits and other miscellaneous revenue.

The 2021-2022 budget had estimated $9,917,720 in both revenue and expenditures. As shown on Attachment #1, expenditures exceeded revenue by $331,980. Please note the following:
• Revenue exceeded the budgeted amount by $1,447,714, or 15%. $1,102,240 of the excess revenue is due to State reimbursement for overtime costs incurred dye to out of out of county response. Additionally, $273,240 was received from Ross Valley Paramedic Authority as engine program reimbursement, and the Fire Authority also received a grant of $45,000 from Fire Safe Marin. Neither the RVPA nor the Fire Safe Marin payments were included in the budget.
• Expenditures exceeded the budget by $1,779,694, or 18%. Please note the following Salaries exceeded the budgeted amount by $1,882,692.06, or 31%. Of this amount, $1,694,205 is due to overtime costs exceeding the budgeted amount. As noted above, State reimbursed the Fire Authority $1,102,240 for out of county response, but the remaining $591,965 of the overtime overage was not eligible for reimbursement. The ineligible overtime costs were incurred due to coverage needed for absences due to several workers’ compensation injuries, absences due to employee absences caused by COVID 19, employee resignations, and new employees attending training and therefore not being available to cover regular shifts.

Also included in the $1,882,692 budget overage for salaries, regular salaries exceeded the budget by $192,184. This is the result of 1) an additional employee being hired in anticipation of an upcoming retirement and 2) the Fire Authority contracting with a new independent auditor of the 2021-2022 fiscal year. The new auditor recommended a different method of recording payroll for dates worked in June but paid in July than the previous auditor had recommended. This change resulted in an additional $88,307 in salaries recorded in the 2021-2022 fiscal year. There should be no significant impact to future years due to this change.

Retirement costs exceeded the budget by $26,082, or 3%, due to the change recommended by the new auditor mentioned above, and to the hiring of the additional employee also mentioned above.

All other expenditure categories combined were under budget by a total amount of $129,080.

The net effect of the items shown above is an operating deficit in the General Fund in the amount of $331,980 for the 2021-2022 fiscal year.

The General Fund’s beginning balance as of July 1, 2021 was $27,083. The ending balance as of June 30, 2022 is negative ($304,897).

Insurance Fund
Attachment #2 shows the revenues and expenditures for the Insurance Fund, which is the fund that records payments for premiums and claims related to property, liability and workers’ compensation claims. This fund’s only source of revenue is the General Fund. In 2021-2022, the General fund transferred $450,000 to the Insurance Fund in accordance with the Adopted Budget. As indicated on the attachment, expenditures were over the budgeted amount by $151,763, mainly due to a change recommended by the auditor, which resulted in moving $115,055 from a component of the ending fund balance to an expense. This had no effect on the overall fund balance and was recommended as a means of correcting a problem that occurred as a result of the financial software not being able to classify portions of the ending balance as staff intended. Additionally, workers’ compensation claims were $54,605 more than the budgeted amount due to several workers’ compensation claims filed in the 2021-2022 fiscal year.

As of June 30, 2022, the Insurance fund’s ending balance was a negative ($210,072). The negative balance is the result of the annual actuarial reports which estimate that the Fire Authority short term claims liability is $304,350 and the long term claim liability is $524,124. Of the total estimated claim liability of $828,747, $676,000 is for workers’ compensation claims and $152,474 is for property and liability claims. The Insurance Fund’s cash balance as of June 30, 2022 was $706,652, but the claims liability, along with outstanding payables of approximately $88,000, resulted in the negative ending balance of $210,072.

Equipment Fund
Attachment #3 shows the revenues and expenditures for the Equipment Fund. The General Fund is the primary source of revenue for the Equipment Fund. In 2021-2022, the General Fund transferred $153,314 to the Equipment Fund. The Fire Authority also received a grant for cardiac monitor.

The revenue and expenditures associated with the grant are included in the Equipment Fund.

The ending balance as of June 30, 2022 is $89,133.

Measure C Fund
The Measure C Fund is the fund which records Measure C Wildfire tax revenue and expenditures.

Revenue includes the Measure C Wildfire tax apportionments received by the City of Larkspur and the Town of Corte Madera. The Town of Corte Madera contributed an additional $89,650 to this fund so that both agencies’ contributions are the same amount. The Fire Authority also received Measure C Evacuation Route revenue in the amount of $474,352 which was not included in the budget.

Expenditures includes salary and benefits for a Hazard Mitigation Specialist. Expenditures for Outside Services and Supplies are related to vegetation management. Also included in 2021-2022 is a vehicle that was purchased by the Fire Authority for the Hazard Mitigation Specialist to perform Measure C related work. The Measure C Evacuation Route revenue, not included in the budget, was also expended.

The ending balance of this fund is $84,336 as of June 30, 2022.

FISCAL IMPACT:

A summary of the fund balances discussed above is shown on Attachment #5. As explained above, the General Fund and Insurance Fund both have negative balances. The total negative balance for both funds is ($514,969). Eliminating the deficit would be require an additional contribution of $257,485 from each member agency.

ENVIRONMENTAL IMPACT:

This activity is not defined as a project under CEQA (Section 15378 CEQA Guidelines).

OPTIONS:

1. Authorize staff to send invoices in the amount of $257,485 to each member agency.

2. Provide other direction to staff.

ATTACHMENTS:

1. Budget Report 2021-2022, General Fund

2. Budget Report 2021-2022, Insurance Fund

3. Budget Report 2021-2022, Equipment Fund

4. Budget Report 2021-2022, Measure C Fund

5. Fund Balance Report as of June 30, 2022
THIS ITEM HAS BEEN REVIEWED AND APPROVED BY THE EXECUTIVE MANAGER.

1 VII.A.

CENTRAL MARIN FIRE COUNCIL

STAFF REPORT
REPORT DATE: January 26, 2023
MEETING DATE: February 9, 2023
TO: Central Marin Fire Authority Council
FROM: Daria Carrillo, Finance Director
SUBJECT: 2022-2023 Budget Revision
       
RECOMMENDED ACTION:

That the Fire Council approve the attached Resolution revising the General Fund and Equipment Fund budgets for the 2022-2023 fiscal year.

BACKGROUND/DISCUSSION:

On May 12, 2022, the Fire Council adopted the 2022-2023 budget for the Central Marin Fire Authority. Since then, new information has become available, requiring revision of the General Fund and Equipment Fund Adopted Budget.

GENERAL FUND
INCREASE REVENUE IN THE AMOUNT OF $557,000
• Add Interest Earnings of $20,000.

The Adopted Budget did not include any interest revenue. However, since the Fire Authority’s cash is pooled with the Town of Corte Madera’s cash, the Town has begun allocating interest to the Fire Authority.
• Add Donations of $6,000.

To Adopted Budget did not include donations. To date, the Fire Authority has received $5,000 2 in donations from Larkspur Community Foundation and $1,000 from the Tamalpais. • Add State Fire Reimbursement of $531,000.

The Fire Authority expects to receive $531,000 for reimbursements for out of County emergency response. To date, the Fire Authority has received $487,514.

INCREASE EXPENDITUES AND TRANSFERS OUT TO OTHER FUNDS IN THE AMOUNT OF $557,000
• Overtime pay by $531,000.

This represents the amount of overtime cost that the Fire Authority has incurred due to out of County emergency response. The Fire Authority expects to be reimbursed for these costs. • Increase Retiree Health Benefits by $10,000.

Two employees retired in December 2022. This increase represents the retiree health benefits that they are entitled to for the remainder of the 2022-2023 fiscal year. • Increase Outside Services by $24,350.

This includes 1) $4,350 for actuarial services related to pension liability and Other Post Employment Benefits (OPEB) in order to report these items in accordance with the Governmental Accounting Standards Board (GASB), 2) an increase for computer and management information systems support in the amount of $15,000 based on expenditures to date and 3) an increase in legal expenditures of $5,000 based on expenditures to date. • Increase Marin Emergency Radio Authority (MERA) by $6,828.

This increase is based on the Fire Authority’s actual payment to MERA for 2022-2023. The Fire Authority is not a member of MERA, but pays the shares of Town of Corte Madera and City of Larkspur costs associated with Fire Departments. • Increase Hazmat JPA by $1,000.

This increase is based on the invoice recently received for the current year. • Increase Internet Services by $3,822.

This increase is based on expenditures to date for internet services for each fire house. • Decrease Transfers to Equipment Fund by $20,000.

The decrease is based on the determination that the General Fund budget is sufficient to purchase hydrants and hoses and that the transfer to the Equipment Fund for this purpose will not be necessary.
3 EQUIPMENT FUND
DECREASE TRANSFER IN FROM GENERAL FUND BY $20,000
• The Adopted Budget included a $20,000 from the General Fund to pay for hydrants and hoses, but at this time staff estimates that the General Fund budget will be sufficient to pay for these items.

DECREASE EXPENDITURES IN THE AMOUNT OF $20,0000.
• As noted above, the General fund budget will pay for hydrants and hoses and the Equipment Fund will not need to pay for these items included in the Adopted Budget.

FISCAL IMPACT:

There will be no impact to the ending balances of the General Fund and the Equipment Fund as a result of the proposed budget revision. The changes to revenue/ transfers in and expenditures/transfer out are of equal amount in each fund.

Please note that the additional member contributions totaling $514,970 authorized by the Fire Council in November 2022 are not included in this budget revision because these contributions were authorized in order to pay for the deficit incurred in 2021-2022 and are not a part of the current year budget.

ENVIRONMENTAL IMPACT:

This activity is not defined as a project under CEQA (Section 15378 CEQA Guidelines).

OPTIONS:

1. Adopt the Resolution revising the FY 2022-2023 budget.

2. Take no action at this time and provide further direction to staff ATTACHMENTS:

1. Resolution No. 2023/02
THIS ITEM HAS BEEN REVIEWED AND APPROVED BY THE EXECUTIVE MANAGER. 4 ATTACHMENT 1
Resolution No. 2023/02
RESOLUTION NO. 2023/02

A RESOLUTION OF THE FIRE COUNCIL OF THE CENTRAL MARIN FIRE AUTHORITY REVISING THE 2022-2023 BUDGET
WHEREAS, the governing body of Central Marin Fire Authority adopted the 2022- 2023 budget on May 12, 2022; and
WHEREAS, new information regarding revenue and expenditures has emerged since the adoption of the 2022-2023 budget;
NOW, THEREFORE, IT IS HEREBY RESOLVED, by the Fire Council of the Central Marin Fire Council that the budget be amended as follows:

GENERAL FUND
Increase Revenue in the amount of $557,000 as follows:
• Add Interest Revenue of $20,000
• Add Donations of $6,000
• Add State Fire Reimbursement of $531,000
Increase Expenditures in the amount of $531,000 as follows:
• Increase Overtime Salaries by $531,000
• Increase Retire Benefits by $10,000
• Increase Outside Services by $24,530
• Increase Marin Emergency Radio Authority by $6828
• Increase Hazmat JPA by $1,000
• Increase Utilities by $3,822
• Decrease Transfers to Other Funds by $20,000

EQUIPMENT FUND
Decrease Transfers In from Other Funds by $20,000
Decrease Expenditures for Hydrants and Hoses by $20,000 IT IS HEREBY CERTIFIED that the foregoing Resolution was duly and regularly adopted by Central Marin Fire Authority Fire Council at a regular meeting thereof held on February 9, 2023 to wit:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

APPROVED:
_________________________________
Eli Beckman, Council Chair
Central Marin Fire Authority
ATTEST:
_________________________________
Lorena Barrera, Fire Authority Clerk

CENTRAL MARIN FIRE COUNCIL

STAFF REPORT
1 VII.B.

REPORT DATE: January 23 ,2023
MEETING DATE: February 09, 2023
TO: Central Marin Fire Authority Council
FROM: Ruben Martin, Fire Chief
SUBJECT: New Lease Agreement for the Purchase of a New Type III Wildland Fire Engine from Hi-Tech Emergency Vehicle Services, Inc.
       
RECOMMENDED ACTION:

That the Central Marin Fire Authority Council authorize the new lease agreement for the purchase of a new Hi-Tech Type III Wildland Fire Engine outlined in the recommended fleet replacement schedule.

DISCUSSION:

During the November 10, 2022, regularly schedule Central Marin Fire Council meeting, the Council approved the purchase of a new Type III Wildland Firefighting Apparatus. However, the cost of purchasing the fire apparatus has increased $62,613 from $485,000 to $547,613. This cost increase along with some uncontrolled external factors caused the initial terms of our approved lease agreement to change. In September of 2022, CMFA staff contacted Hi-Tech and received a verbal quote of $485,000 for the purchase of a new apparatus. In December 2022, after initial approval form the Fire Council, we received a written quote of $547,613, along with an explanation that due to inflation and for the demand and supply issues being experienced caused the cost of the vehicle to increase.

Central Marin Fire Authority was able to secure another lease/purchase option from Community Leasing Partners at a rate of 4.64%, which is lower than what was initially quoted in November 2022. The total increase in cost, plus interest is estimated to be $64,275.00.

BACKGROUND:

In 2018, CMFA began to look at the age and condition of all of the vehicles in the fleet to determine when they needed to be replaced to be in compliance with nationally recognized standards. A component of our analysis also included which apparatus needed to be replaced first, which is based on the Recommended Fleet Replacement Schedule that is outlined in ATTACHMENT 1.

The National Fire Protection Association (NFPA) 1911, Standard for the Inspection, Maintenance, Testing, and Retirement of In-Service Emergency Vehicles recommends that emergency apparatus (fire engines) that are 15 years old that have been properly maintained and that are still in serviceable condition be placed in reserve status or be refurbished to NFPA Standard 1901, Standard for Automotive Fire Apparatus. Refurbishment of an apparatus would require the vehicles to meet the standards of a new apparatus, which would require investing funds equivalent to a new apparatus. However, the refurbishment option does not change the age of the apparatus, instead it is a Band-Aid on the issue until funds are available to replace the apparatus, which does not meet the recommended replacement requirements of NFPA 1911 and NFPA 1912 Standard for Apparatus Refurbishing.

CMFA currently maintains our fleet of fire apparatus (fire engines) at a 15-year front-line and 5 years in reserve (back-up) status for a total life span of 20-years. Based on the Recommended Fleet Replacement Schedule, it has been determined that we will need to purchase a new fire engine within the 2023-2024 fiscal year. The fire engine that was determined to be replaced, per the Fleet Replacement Schedule is Engine 616, which is a 1998 West-Mark International Type III Wildland fire engine that was due to be replaced in 2018.

In July of 2022, CMFA Staff began the process of meeting with representatives from Hi-Tech Emergency Vehicle Services, Inc. in order create a blueprint of specifications needed for the construction of a new type III wildland fire engine, and to determine the overall cost (ATTACHMENT 2).

Traditionally, fire agencies have had several options when considering the purchase of a new fire engine, which include super funding or purchasing the fire engine out right (aka cash option), Turn in Lease Program, or a Lease Purchase Plan. Purchasing a vehicle out right or paying cash for a vehicle requires an agency to have a fund dedicated to the replacement of a vehicle every 15-20 years, which can be cumbersome in times of economic uncertainty. A Turn in Lease Option is similar to leasing a vehicle, which contains a balloon payment at the end of the lease that will need to be paid in full or finance the remaining balance, or the agency may decide trade in the engine for a new fire engine. The Turn in Lease Option also contains a mileage and apparatus condition provisions (similar to a lease of a private vehicle). The final option is a Lease Purchase Plan, which an agency can purchase the fire engine gradually over time. Terms for this plan can range from 2- 15 years. CMFA Staff recommends that the new fire engine be purchased using the Lease Purchase Plan.

Financing options have been provided by Hi-Tech EVS, Inc. through Leasing 2, Inc., which is the preferred lender (ATTACHMENT 3).

ENVIRONMENTAL IMPACT:

This activity is not defined as a project under CEQA (Section 15378 CEQA Guidelines).

FISCAL IMPACT:
• $547,613 – Fire Engine
• $103,562 – 5-Year Lease Interest
• $30,000 – Possible Change Orders
• $50,000 – Equipment
• $731,175 – Estimated Total Cost
OPTIONS:

1. Authorize the new lease agreement for the purchase option for a new Hi-Tech Type III Fire Engine through Community Leasing Partners.

2. Authorize the complete purchase cash option for a new Hi-Tech Type III Fire Engine.

3. Take no action.

ATTACHMENTS:

1. CMFA 15-Year Recommended Fleet Replacement Schedule per Fiscal Year.

2. Community Leasing Partners New Lease/Purchase Financing Options.

3. Community Leasing Partners Lease Agreement/Contract

4. Hi-Tech Emergency Vehicle Services, Inc. Construction CAD Drawings.

5. Hi-Tech Emergency Vehicle Services, Inc. Purchase Proposal ATTACHMENT 1
CMFA 15-Year Recommended Fleet Replacement Schedule per Fiscal Year.

Central Marin Vehicle Replacement Schedule
15 year plan
Expected
Retirement
Date
Expected
Reserve Date Purchase Date
Projected cost
x 1000 Year needed
Amount
Needed for
Purchases
Annual
Contribution
Per Agency
Total Annual
Contribution
FISCAL YEAR 2020-2021 x1000 x1000 x1000
ENGINE 14 2020/21 In Reserve 2006 800
UTILITY 15 (Expedition) 2021 N/A 2006 60 2021 860 139 278 2022 700 143 286
FISCAL YEAR 2021-2022 2023 970 148 295
****ENGINE 616 (OVERDUE) 2018 2013-2017 1998 700 2024 0 152 304 2025 410 157 313
FISCAL YEAR 2022-2023 2026 0 162 323
BATTALION 14 (pick-up truck) 2023 2023 2015 70 2027 1075 167 333 ENGINE 13 2026 2022 2007 900 2028 630 172 343
2029 60 177 353
FISCAL YEAR 2024-2025 2030 400 182 364
CHIEF 15 (pick-up truck) 2025 2025 2015 60 2031 0 188 375 MEDIC 13 2025 In Reserve 2015 350 2032 80 193 386
2033 0 199 398
FISCAL YEAR 2026-2027 2034 0 205 410
BATTALION 13 (pick-up truck) 2026 2026 2018 75 2035 0 211 422 ENGINE 15 2026 2021 2006 1000
Totals 5185 2592 5183
FISCAL YEAR 2027-2028
CHIEF 14 (Explorer) 2027 N/A 2017 60 Lease is the best option for the purchase on 20/21 WATER TENDER 15 2027 N/A 1997 500
UTILITY 16 (pick-up truck) 2027 N/A 2007 70
FISCAL YEAR 2028-2029
PREVENTION 14 (Explorer) 2028 N/A 2018 60
FISCAL YEAR 2030-2031
MEDIC 14 2030 2025 2020 400
FISCAL YEAR 2032-2033
UTILITY 13 (pick-up truck) 2032 N/A 2017 80
ATTACHMENT 2
Community Leasing Partners New Lease/Purchase Financing Options.

Phone: 888.777.7850
Fax: 888.777.7875
Cell: 785.313.3154
www.clpusa.net
Customer Name:

Sales Representative:
•
•
•
•
Blake J. Kaus
Vice President & Director of Leasing
[email protected]
The quoted interest rate is valid for 10-days from the date of the proposal. To lock in the interest rate, a credit submission would be required, and a credit approval attained within the same 10-day period. This financing is to be executed and funded within 30 days of the date of the proposal, or Lessor reserves the right to adjust the interest rate. The proposal is subject to credit review and approval of mutually acceptable documentation.

THERE ARE NO DOCUMENTATION OR CLOSING FEES ASSOCIATED WITH THIS PROPOSAL.

Fixed interest rate for the terms provided unless otherwise stated.

January 12, 2023
Interest Rate:

Option 1
Central Marin Fire Authority, CA

0.083333

4.64% 0.00%
Ruben Martin, Chief
$54,761.30
Equipment:

Delivery:

One Hi-Tech Type III Fire Apparatus
Estimated 18 months
First Payment:

Factor:
12 Payment Frequency:

Amount Financed:
$ -
$ -
$ 547,613.00

0.00% 0.00%
December 1, 2024
Annual
7 $78,230.43
Term in Years:

Payment:
10 Total Cost:

Down Payment:

Prepayment Discount:
$45,634.42

0.237823 0.142857 0.100000
$ 547,613.00
215 S. Seth Child Road
Manhattan, KS 66502
Hi-Tech
5 $130,234.94
A Division of Community First National Bank - Member FDIC Respectively,
Thank you for allowing Community Leasing Partners the opportunity to provide this proposal. If you have any questions regarding the options presented, need additional options, or would like to proceed with a financing, please contact me at 1-888-777-7850.

Community Leasing Partners, a Division of Community First National Bank , is pleased to present the following financing options for your review and consideration.

This proposal has been prepared assuming the lessee is bank qualified and that the proposed lease qualifies for Federal Income Tax Exempt Status for the Lessor under Section 103 of the IRS Code.

ATTACHMENT 3
Community Leasing Partners Lease Agreement/Contract

COMMUNITY

LEASING

PARTNERS
Division of Community I 1111 N,11 ionol Rank
January 24, 2023
Ruben Martin
Central Marin Fire Authority
342 Tamalpais Drive
Corte Madera, CA 94925
RE: Financing for One (1) New Hi-Tech Type Ill Fire Apparatus Dear Ruben,
215 S. Seth Child Road
Manhattan, KS 66502
Phone: 888.777.7850
Fax: 888.777.7875
www.clpusa.net
Thank you for the opportunity to work with Central Marin Fire Authority on your financing project! This package includes the documentation with instructions to complete financing of the equipment.

Community First National Bank is listed as Lessor to this Agreement. Community Leasing Partners is a division of Community First National Bank and is the exclusive marketing, origination and placement agent for the bank.

Please return all documents with original signatures by 2/17/2023 to avoid any potential change in the payments or interest rate.

This Agreement requires three different signers from the Central Marin Fire Authority and an attorney's opinion letter. ·
Signer 1 - Dan Schwarz, Executive Manager
Signer 2 - Ruben Martin, Fire Chief
Signer 3 - Rebecca Vaughn, Clerk
Upon receipt of all listed documents; delivery of the equipment and your approval of the equipment invoice; we will remit payment to the vendor. This transaction is subject to acceptance of the documentation and final review and approval by the Lessor.

If you have any questions regarding the documentation, please feel free to contact me at 888. 777. 7850.

Respectfully,
Xristi
Kristi Kirkman
Documentation Associate
Documentation Instructions ◊ MASTER EQUIPMENT LEASE PURCHASE AGREEMENT □ Dan Schwarz - sign where indicated
◊ Exhibit A - SCHEDULE OF EQUIPMENT
o Dan Schwarz - sign where indicated
◊ Attachment I - EQUIPMENT DESC_RIPTION
□ Provide physical location where the equipment will be kept after delivery/installation ◊ Attachment 2 -PAYMENT SCHEDULE
□ Dan Schwarz - sign where indicated
◊ Exhibit B - LESSEE RESOLUTION
□ Print the date the Resolution is being signed
□ Print the date of the meeting in wt)ich the financing was approved □ Dan Schwarz - sign as "Authorized Signer"
□ Complete the lessee's fiscal year start and end months □ Ruben Martin - attest the Resolution as "Attested By" o Rebecca Vaughn - certify the Resolution as "Certified By" ◊ Exhibit C - OPINION OF COUNSEL
o Request your legal counsel provide an Opinion of Counsel using the example provided; retyped on his/her letterhead with their signature (If counsel would like changes, he/she must first contact CLP) ◊ Exhibit D -ACCEPTANCE CERTIFICATE
□ Dan Schwarz - sign and date where indicated
◊ TITLE REGISTRATION & SECURITY INTEREST CERTIFICATION
o Dan Schwarz - sign where _indicated
◊ BANK QUALIFIED CERTIFICATE
o Dan Schwarz - sign where indicated
◊ INSURANCE COVERAGE REQUIREMENTS
□ Provide Agent's contact information
□ Dan Schwarz - sign where indicated
◊ INVOICE INSTRUCTIONS
□ Complete contact information for payment billing invoices ◊ ESCROW AGREEMENT
□ Dan Schwarz - sign where indicated
◊ Exhibit A- PAYMENT REQUEST FORM/ SIGNATURE CARD
□ Dan Schwarz - sign where indicated
◊ TAX COMPLIANCE WITH NO ARBITRAGE
□ Dan Schwarz - sign and date where indicated
◊ 8038 - IRS Form
□ Verify employer identification number in Box 2, Complete Boxes 1 0a & 10b o Dan Schwarz - sign and date where indicated under "Signature and Consent" ◊ ADDITIONAL DOCUMENTATION NEEDED PRIOR TO VENDOR PAYMENT {at delivery):

D Certificate of Insurance from your insurance provider Conditions to Funding
If. for any reason: (i) the required documentation is not returned by 2/1712023, or has unresolved issues relating thereto, or (iQ on, or prior to the return of the documentation, there is a change of circumstances which adversely affects the expectations, rights or security of the Lessor or its assignees; then Lessor or its assignees reserves the right to adjust the quoted interest rate or withdrawNoid its offer to fund this transaction in its entirety.

This contract is being issued based upon review of credit and financial materials provided by lessee that resulted in a credit approval decision. CLP is committed to working with the lessee on this transaction throughout the entire proces.s. Failure to compfete the lease in its entirety may result in a $500 documentation fee being charged. This fee is for credit analysis, drafting of the contract, overnight services and expenses incurred in processing this agreement. -Z-MuniStd
MASTER EQUIPMENT LEASE PURCHASE ·AGREEMENT
LESSEE: Central Marin Fire Authority
This Master Equipment Lease Purchase Agreement, including all exhibits and schedules hereto wh~ther currently in existence or hereafter executed (the "Agreement"), dated as of 1/26/2023, and entered into between Community First National Bank 215 5.

Seth Child Rd, Manhattan, KS 66502 ("Lessor'), and Central Marin Fire Authority, 342 Tamalpais Drive, Corte Madera, CA 94925 a body corporate and politic duly organized and existing under the laws of the State of California ("Lessee"); ·

RECITALS
WHEREAS, Lessee desires to lease from Lessor certain equipment .described in the schedules to this Agreement, substantially in the form of Exhibit A hereto, that are executed from time to time by the parties hereto (such schedules are hereby incorporated herein and are hereinafter collectively referred to as the "Schedules", and the items of equipment leased to Lessee hereunder, together with all substitutions, proceeds, replacement parts, repairs, additions, attachments, accessories and replacements thereto, thereof or therefore; are hereinafter collectively referred to as the "Equipment") subject to the terms and conditions of and for the purposes set forth in this Agreement.

WHEREAS, the relationship between the parties shall be a continuiAg one and items of equipment may be added to or deleted from the Equipment from time to time by execution of additional Schedules by the parties hereto and as otherwise provided herein.

WHEREAS, Lessee is authorized under the constitution and laws of the State to enter into this Agreement for the purposes set forth herein.

NOW, THEREFORE, for and in consideration of the premises hereinafter contained, the parties hereby agree as follows:

ARTICLE I. REPRESENTATIONS, WARRANTIES AND COVENANTS OF LESSEE Section 1.01 . Lessee represents. covenants and warrants. for the benefit of Lessor and its assignees. as follows:
(a) Lessee is a public body, corporate and politic. duly organized and existing under the Constitution and laws of the State. (b) Lessee will do or cause to be done all things necessary to preserve and keep in full force and affect its existence as a body corporate and politic.

Lessee is a political subdivision of the State within the meaning of Section 103(a) of the Code or a constituted authority authorized to issue obligations on behalf of a state or local governmental unit within the meaning of the regulations promulgated pursuant to said Section of the Code. (c) Lessee has full power and authority under the Constitution and laws of the State to enter into this Agreement and the transactions contemplated hereby, and to perform all of its obligations hereunder. (d) Lessee has duly authorized the execution and delivery of this Agreement by proper action by its governing body at a meeting duly called, regularly convened and attended throughout by the requisite majority of the members thereof, or by other appropriate official approval, and all requirements have been met and procedures have occurred in order to ensure the enforceability of this Agreement. (e) Lessee has complied or will comply with such public bidding requirements as may be applicable to this Agreement and the acquisition by Lessee of the Equipment. ·
(f) Dµring ttie Lease Term, the Equipment will be used by Lessee only for the purpose of performing one or more essential governmental or proprietary functions of Lessee consistent with the permissible scope of Lessee's authority and will not be used in a trade or business of any person or entity other than Lessee. ·
(g) During the Lease Term, Lessee will annually provide Lessor with current financial statements, budgets, proof of appropriation for the ensuing fiscal year and such other financial information relating to the ability of Lessee to continue this Agreement as may be reasonably requested by Lessor. (h) The Equipment will have a useful life in the hands of Lessee that is substantially in excess of the Original Term and all Renewal Terms. (i) The Equipment is, and during the Lease Term will remain personal property and when subjected to use by the Lessee, will not be or become fixtures.
(j) The Equipment is essential to the function of the Lessee and the services provided to its citizens, and will be used throughout the period that this Agreement is in force for the purpose of performing one or. more governmental or proprietary functions consistent with the permissible scope of its authority.
(k) During the term of this Agreement, Lessee will not dispose of or sell any part of the Equipment. (I) Lessee has not terminated a lease, rental agreement, installment purchase contract, or any other such agreement in the past five (5) years as a result of insufficient funds being appropriated for payments due under such an agreement. (m) This Agreement constitutes the legal, valid and binding obligation of Lessee enforceable in accordance with its terms, except to the extent limited by applicable bankruptcy; insolvency, reorganization or other laws affecting creditors' rights generally. (n) No event or condition that constitutes, or with the giving of notice or the lapse of time or both would constitute, an Event of Default exists at the date hereof.
(o) Lessee has, in accordance with the requirements of law, fully budgeted and appropriated sufficient funds for the current fiscal year to make the Rental Payments scheduled to come due during the current fiscal year and to meet its other obligations under this Agreement for the current fiscal year, and such funds have not been expended for other purposes . (p) There is no action, suit, prnceeding, inquiry or investigation, at law or in equity, before or by any court, public board or body, pending or threatened against or affecting Lessee, nor to the best knowledge of Lessee is there any basis therefore, wherein an unfavorable decision, ruling or finding would materialry adversely affect the transactions contemplated by this Agreement or any other document, agreement or certificate which is used or contemplated for use in the consummation of the transactions contemplated by this Agreement or materially adversely affect the financial condition or properties of Lessee.
(q) All authorizations, consents and approvals of governmental bodies or agencies required in connection with the execution and delivery by Lessee of this Agreement or in connection with the carrying out by Lessee of its obligations hereunder have been obtained. (r) The entering into and performance of this Agreement or any other document or agreement contemplated hereby to which Lessee is or is to be a party will not violate any judgment, order, law or regulation applicable to Lessee or result in any breach of, or constitute a default under, or result in the creation of any lien, charge, security interest or other encumbrance on any assets of Lessee or the Equipment pursuant to any indenture, mortgage, deed of trust, bank loan or credit agreement or other instrument to which Lessee is a party or by which it or its assets may be bound, except as herein provided. · ·
ARTICLE II. DEFINITIONS
Section 2.01 . The following terms will have the meanings indicated below unless the context clearly requires otherwise:
"Agreement" means this Master Equipment Lease Purchase Agreement. including the Schedules and any other schedule, exhibit or escrow agreement made a part hereof by the parties hereto, whether currently· in existence or hereafter executed, as the same may be supplemented or amended from time to time in accordance with the terms hereof.
"Code" means the Internal Revenue Code of 1986, as amended, and the United States Treasury Regulations in effect thereunder. "Commencement Date" means, with respect to any Schedule, the date when the Lease Term of this Agreement with respect to that Schedule and Lessee's - 3 - MuniStd
obligation to pay rent under that Schedule commence, which date will be the earlier of (i) the date of the Agreement, or (ii) the date on which sufficient moneys to purchase the Equipment are deposited for that purpose with an Escrow Agent. "Equipment" means the property described in the Schedules and all replacements, substitutions, repairs, restorations, modifications, attachments, accessions, additions and improvements thereof or thereto. Whenever reference is made in this Agreement to Equipment listed in a Schedule, that reference shall be deemed to include all replacements , repairs, restorations , modifications and improvements of or to that Equipment. "Event of Default" means, with respect to any Lease, an Event of Default described in Section 10.01 . "Escrow Agreement" means, with respect to a given Schedule, an escrow agreement in form and substance satisfactory to Lessor, between Lessee, Lessor and an escrow agent relating to the acquisition fund created thereunder. "Lease" means, at any time, (i) if none of Lessor's interest in, to and under any Schedule has been assigned pursuant to Section 9.01, or if all of Lessor's interest in, to and under this Agreement and all Schedules have been assigned to the same assignee without any reassignment. this Agreement, or (ii) if Lessor's interest in, to and under any Schedule or Schedules has been assigned or reassigned pursuant to Section 9.01 , all Schedules that have the same Lessor and this Agreement as it relates to those Schedules and the Equipment listed therein, which shall constitute a separate single lease relating to that Equipment.
"Lease Term" means, with respect to any Lease, the Original Tenn and all Renewal Terms of that Lease. "Lessee" means the entity which is described in the first paragraph of this Agreement, its successors and assigns. "Lessor" means, with respect to each Schedule and the Lease of which that Schedule is a part, (i) if Lessor's interest in, to and under that Schedule has not been assigned pursuant to Section 9.01,, the entity described as such in the first paragraph of this Agreement or its successor, or (ii) if Lessor's interest in, to and under that Schedule has been assigned pursuant to Section 9.01 , the assignee thereof or its successor. "Net Proceeds" means the amount remaining from the gross proceeds of any insurance claim or condemnation award after deducting all expenses (including attorneys' fees) incurred in the collection of such claim or award. "Original Term" means, with respect to any Lease, the period from the first Commencement Date for any Schedule under that Lease until the end of the fiscal year of Lessee in effect at that Commencement Date. "Purchase Option Price" means, with respect to the Equipment listed on any Schedule, the amount set forth in that Schedule as the Purchase Option Price for that Equipment.
"Renewal Terms" means, with respect to any Lease, the automatic renewal terms of that Lease, as provided for in Article Ill of this Agreement, each having a duration of one year and a term co-extensive with the Lessee's fiscal year except the last of such automatic renewal terms which shall end on the due date of the last Rental Payment set forth in the Schedule.
"Rental Payments" means the basic rental payments payable by Lessee pursuant to Section 4.02. "State" means the state in which Lessee is located.
"Vendor" means the manufacturer of the Equipment as well as the agents or dealers of the manufacturer from whom Lessee purchased or is purchasing the Equipment.

ARTICLE Ill. LEASE TERM
Section 3.01 . Lease of Egulpment. Lessor hereby demises, leases and lets to Lessee, and Lessee rents, leases and hires from Lessor, the Equipment listed in each Schedule in accordance with this Agreement and that Schedule for the Lease Tenn for the Lease of which that Schedule is a part. The Lease Term for each Lease may be continued at the end of the Original Tenn or any Renewal Term for an additional Renewal Term; provided, however, that at the end of the Original Term and at the end of each Renewal Term, Lessee shall be deemed to have continued that Lease for the next Renewal Term unless Lessee shall have terminated that Lease pursuant to Section 4.05 or Section 5.04. The terms and conditions during any Renewal Term shall be the same as the terms and conditions during the Original Term, except that the Rental Payments shall be as provided in the Schedules. Lessor hereby covenants to provide Lessee during the Lease Term with quiet use and enjoyment of the Equipment, and Lessee shall during the Lease Term peaceably and quietly have and hold and enjoy the Equipment, without suit, trouble or hindrance from Lessor, except as expressly set forth in this Agreement.

Section 3.02. Continuation of Lease Term. Lessee currently intends, subject to Section 4.05, to continue the Lease Term for each Lease through the Original Term and all of the Renewal Terms and to pay the Rental Payments hereunder. Lessee reasonably believes that legally available funds in an amount sufficient to make all Rental Payments during the Lease Term for each Lease can be obtained. The responsible financial officer of Lessee shall do all things lawfully within his or her power to obtain and maintain funds fr:om which the Rental Payments may be made, including making provision for the Rental Payments to the extent necessary in each proposed annual budget submitted for approval in accordance with applicable procedures of Lessee and to exhaust all available reviews and appeals in the event such portion of the budget is not approved. Notwithstanding the foregoing, the decision whether or not to budget or appropriate funds or to extend a Lease for any Renewal Tenn is solely within the discretion of the then current governing body of Lessee.

Section 3.03. Return of Eguipment on Termination. Upon expiration or earlier termination of any Schedule under any provision of this Agreement at a time when Lessee does not exercise its option to purchase the Equipment described in that Schedule under the provisions of this Agreement, Lessee shall deliver, at Lessee's expense, the Equipment described in that Schedule to Lessor in the same condition as existed at the Commencement Date, ordinary wear and tear expected, packaged or otherwise prepared in a manner suitable by shipment by truck or rail common carrier at a location specified by Lessor.

Section 3.04. Conditions to Lessor's Performance under Schedules. As a prerequisite to the performance by Lessor of any of its obligations pursuant to the execution and delivery of any Schedule, Lessee shall deliver to Lessor the following:
(a) A Lessee Resolution executed by the Clerk or Secretary or other comparable officer of Lessee, in substantially the form attached hereto as Exhibit B, completed to the satisfaciion of Lessor;
(b) An Opinion of Counsel to Lessee in substantially the fonn attached hereto as Exhibit C respecting such Schedule and otherwise satisfactory to Lessor;
(c) All documents, including financing statements, affidavits, notices and similar instruments, in form satisfactory to Lessor, which Lessor deems necessary or appropriate at that time;
(d) Such other items, if any, as are set forth in such Schedule or are reasonably required by Lessor.

This Agreement is not a commitment by Lessor to enter into any Schedule not currently in existence, and nothing in this Agreement shall be construed to impose any obligation upon Lessor to enter into any proposed Schedule, it being understood that whether Lessor enters into any proposed Schedule shall be a decision solely within Lessor's discretion. ·
Lessee will cooperate with Lessor in Lessor's review of any proposed Schedule. Without limiting the foregoing, Lessee will provide Lessor with any documentation or information Lessor may request in connection with Lessor's review of any proposed Schedule. Such documentation may include, without limitation, documentation concerning the Equipment and its contemplated use and location and documentation or information concerning the financial status of Lessee and other matters related to Lessee.

ARTICLE IV. RENTAL PAYMENTS
Section 4.01. Rental Payments to Constitute a Current Expense of Lessee. Lessor and Lessee understand and intend that the obligation of Lessee to pay Rental Payments hereunder shall constitute a current expense of Lessee and shall not in any way be construed to be a debt of Lessee in contravention of any applicable constitutional or statutory limitations or requirements concerning the creation of indebtedness by Lessee, nor shall anything contained herein constitute a pledge of the general tax revenues, funds or monies of Lessee.

Section 4.02. Payment of Rental Payments. Lessee shall pay Rental Payments, from any .and all legally available funds, in lawful money of the United States of America, exclusively to Lessor or, in the event of assignment by Lessor, to its assignee, in the amounts and on the dates set forth in each Schedule.

Rental Payments shall be in consideration for Lessee's use of the Equipment during the applicable year in which such payments are due. The Rental Payments will be payable without notice or demand at the office of Lessor (or such other place as Lessor may from time to time designate in writing). tr any Rental Payment or other sum payable under any Schedule is not paid when due, Lessee shall pay to Lessor accrued interest on such delinquent amount from the date due thereof until paid at the lesser of 18% or the maximum rate allowed by law. In the event that it is determined that any of the interest ~ 4 ~MuniStd
components of Rental Payments may not be ellcluded from gross Income for purposes of.federal income taxation, Lessee agrees to pay to Lessor promptly after any such determinallon and on the date of each Renlal Payment thereafter an additional amount determined by Lessor to compensate Lessor for the loss of such excludability (including without limitation, compensation relating to interest expense, penalties or additions to tax), which determination shall be conclusive absent manifest error.

Section 4.03. Interest and Principal Components. A portion of each Rental Payment is paid as, and represent.s payment of, interest, and the balance of each Rental Payment is paid as, and represents payment of, principal. Each Schedule will set forth the interest component and the principal component of each Rental Payment during the Lease Term.

Section 4.04. Rental Payments to be Unconditional. The obligations of Lessee to make payment of the Rental Payments required under this Article IV and other sections hereof, and to perform and observe the covenants and agreements contained herein, shall be absolute and unconditional in all events, except as expressly provided under this Agreement. Notwithstanding any dispute between Lessee and Lessor, any Vendor or any other dispute between Lessee and Lessor, any Vendor or any other person, Lessee shall make all payments of Rental Payments when due and shall not withhold any Rental Payments pending final resolution of such dispute, nor shall Lessee assert any right of set-off or counterclaim against its obligation to make such payments required under this Agreement. Lessee's obligation to make Rental Payments during the Original Term or the then-current Renewal Term for each Schedule shall not be abated through accident or unforeseen circumstances. · Section 4.05. Non appropriation. Lessee is obligated only to pay such Rental Payments under !his Agreement (and any additional amounts due hereunder, if applicable) as may lawfully be made from funds budgeted and appropriated for that purpose during Lessee's then current fiscal year. Should Lessee fail to budget, appropriate or otherwise make available funds to pay Rental Payments under a Lease following the then current Original Tenn or Renewal Tenn, that Lease shall be deemed terminated at the end of the then current Original Term or Renewal Term. Lessee agrees to deliver written notice to Lessor of such termination at least 60 days prior to the end of the then current Original Tenn or Renewal Term, but failure to give such written notice shall not extend the term beyond such Original Term or Renewal Tenn.

ARTICLE V. TITLE TO EQUIPMENT; SECURITY INTEREST; OPTION TO PURCHASE Section 5.01 . Tille to the Equipment. Upon acceptance of the Equipment by Lessee, title to the Equipment and any and all additions, repairs; replacements or modifications shall vest in Lessee, subject lo the rights of Lessor under this Agreement; provided that title to the Equipment that Is subject to any Lease shall thereafter immediately and without any action by Lessee vest in Lessor, and Lessee shall immediately surrender possession of that Equipment to Lessor, upon (a) any terminatlon of that Lease other than termination pursuant to Section 5.04, or (b) the occurrence of an Event of Default with respect to that Lease. It is the intent of the parties hereto that any transfer of title to Lessor pursuant to this Section shall occur automatically without the necessity of any bill of sale, certificate of title or other instrument of conveyance. Lessee shall, nevertheless, execute and deliver any such instruments as Lessor may request to evidence such transfer. ·
Section 5.02. Security Interest. To secure the payment of all Lessee's obligations under this Agreement, Lessee grants to Lessor a security interest constituting a first lien on (i) the Equipment and on all additions, attachments, accessions, that are considered to be an integral part of the equipment. and substitutions thereto, and on a·ny proceeds there from, and (ii) the acquisition fund established under any Escrow Agreement entered into in connection therewith. Lessee agrees to execute such additional documents, In form satisfactory to Lessor, which Lessor deems necessary or appropriate to establish and maintain its security interest In the Equipment. Lessee hereby authorizes the filing 61 financing statements under the Uniform Commercial Code in connection with the security interest granted hereunder.

Section 5.03. Personal Property. Lessor and Lessee agree that the Equipment is anp will remain personal property and will not be deemed to be· affixed to or a part of the real estate on which it may be situated, notwithstanding that the Equipment or any part thereof may be or hereafter become in any manner physically affixed or attached to real estate or any building thereon. Upon the request of Lessor, Lessee will, at Lessee's expense, furnish a waiver of any interest in the Equipment from any party having an interest in any such real estate or building.

Section 5.04. Option to Purchase. Lessee shall have the option to purchase Lessor's interest in all (but not less than all) of the Equipment described In any Schedule, upon giving written notice to Lessor at least 60 (but not more than 180) days before the date of purchase, at the following times and uppn the following terms:
(a) On the date of the last Rental Payment set forth in that Schedule (assuming this Agreement is renewed at the end of the Original Term and each Renewal Term), if the Agreement is still in effect on such day, upon payment in. full to Lessor or the Rental Payments and all other amounts then due under that Schedule plus One Dollar;
(b) On the last day of the Original Term or any Renewal Term then in effect, upon payment in full to Lessor of the Rental Payments and all other amounts then due under that Schedule plus the then appllcable Purchase Option Price set forth in that Schedule: or (c) In the event of substantial damage to or destruction or condemnation of substantially all of the Equipment listed in that Schedule on the day specified In Lessee's written notice to Lessor of its exercise of the purchase option upon payment in full to Lessor of the Rental Payments and all other amounts then due under that Schedule, including, withou\ limitation, interest accrued to the date of payment, plus the then applicable Purchase Option Price set forth in that Schedule.

ARTICLE VI. DELIVERY, MAINTENANCE; MODIFICATION; TAXES; INSURANCE AND OTHER CHARGES Section 6.01 . Delivery. Installation and Acceptance of Eguipment. Lessee shall order the Equipment, cause the Equipment to be delivered and installed at the locations specified in the Schedules and pay any and all delivery and installation costs in connection therewith. When the Equipment listed in any Schedule has been delivered and installed, Lessee shall immediately accept such Equipment and evidence said acceptance by executing and delivering to Lessor an Acceptance Certificate in the form attached hereto as Exhibit D.

Section 6.02. Location: Inspection. Once installed, no item of the Equipment will be moved from the location specified for it in the Schedule on which that item is listed without Lessor's consent, which consent shall not be unreasonably withheld. Lessor shall have the right at all reasonable times during regular business hours to enter Into and upon the property of Lessee for the purpose of inspecting the Equipment.

Section 6.03. Maintenance of Equipment by Lessee. Le/;see agrees that at all times during the Lease Term Lessee will, at Lessee's own cost and expense, maintain, preserve and keep the Equipment in good repair. worl<ing order and condition, ·and that Lessee will from time to time make or cause to be made all necessary and proper repairs, replacements and renewals. Lessor shall have no responsibility in any of these matters, or for the making of improvements or additions to the Equipment. Lessee shall not make material modifications to the Equipment without the prior consent of Lessor.

Section 6.04. Liens. Talles. Other Governmental Charges and UUlity Charges. Lessee shall keep the Equipment free of all liens, charges and encumbrances except those created by this Agreement. The parties to .this Agreement contemplate that the Equipment will be used for a governmental or proprietary purpose of Lessee and, therefore, that the Equipment will be ellempt from all taxes presently assessed and levied with respect to personal property. In the event that the use, possession or acquisition of the Equipment is found to be subject to taxation in any form (except for income taxes of Lessor), Lessee will pay, as the same respectively come due, all taxes and governmental charges of any kind whatsoever that may at any time be lawfully assessed or levied against or with respect to the Equipment and any equipment or other property acquired by Lessee In substitution for, as· a renewal or replacement of, or a modification, improvement or addition to the Equipment, as well as all gas, water, steam, electricity, heat, power, telephone, uUlity and other charges incurred in the operation, maintenance, use, occupancy and upkeep of the Equipment; provided that, with respect to any governmental charges that may lawfully be paid In Installments over a period of years, Lessee shall be obligated to pay only such installments as have accrued during the Lease Term. Lessee will lake no action that will cause the interest portion of any Rental payment to become includable in gross income of the recipient for purposes of federal income taxation under the Code, and Lessee will take, and will cause its officers, employees and agents to take, all affirmative action legally within its power to prevent such interest from being includable in gross income for purposes of federal income taxation under the Code. Lessee acknowledges that Lessor's yield with respect to this Agreement is dependent upon the interest component of each Rental Payment being excluded from Lessor's income pursuant to the Code.

Section 6.05. Provisions Regarding Insurance. At its own expense, Lessee shall maintain (a) casualty insurance insuring the Equipment against loss or damage by fire and all other risks covered by the standard extended coverage endorsement then in use in the State, and any other risks reasonably required - 5 -MuniStd
by Lessor. in an amount at least equal to the replacement cost of the Equipment, (b) liability insurance.that protects Lessor from liability in all events in form and amount satisfactory to Lessor and (c) workers' compensation coverage as required by the laws of the State; provided that, with Lessor's prior written consent, Lessee may self-insure against the risks described in clauses (a) and (b); provided further that, if Lessor provides such consent Lessee shall provide to Lessor information with respect to such self-insurance program as Lessor may request from time to time. All insurance proceeds from casualty losses shall be payable as hereinafter provided. Lessee shall furnish lo Lessor certificates evidencing such coverage throughout the Lease Term. All such casualty and liability Insurance shall be with insurers that are acceptable to Lessor, shall name Lessor as a loss payee and an additional insured, respectively, and shall contain a provision to the effect that such Insurance shall not be canceled or modified materially without first giving written notice thereof to Lessor at least 30 days In advance of such cancellation or modification, All such casualty insurance shall contain a provision making any losses payable to Lessee and Lessor as their respective interests may appear. ·
Section 6.o'B. Advances. In the event Lessee shall fail to maintain the full Insurance coverage required by this Agreement or shall fail lo keep the Equipment in good repair and operating condition, Lessor may (but shall be under no obligation to) purchase the required Insurance and pay the premiums on the same or may make. such repairs or replacements as are necessary and provide for payment thereof; and all amounts so advanced therefore by Lessor shall constitute additional rent for the then-current Original Term or Renewal Term, and Lessee covenants and agrees to pay such amounts so advanced by Lessor with Interest thereon from the date advanced until paid at the rate of 18% per annum or the maximum interest rate permllted by law, whichever is less.

ARTICLE VII. DAMAGE, DESTRUCTION AND CONDEMNATION: USE OF NET PROCEEDS Seclion 7.01. Risk of Loss, Lessee is responsible for the entire risk of loss of or damage or destruction to the Equipment. No such loss, damage or destruction shall relieve Lessee of any obligation under this Agreement or any Lease.

Section 7.02. Damage, Destruction and Condemnation. If (a) the Equipment listed on any Schedule or any portion thereof is destroyed, in whole or in part, or is damaged by fire or other casualty or (b) tiUe to, or the temporary use of, the Equipment or any part thereof shall be taken under the exercise of the power of eminent domain by any governmental body or by any person, firm or corporation acting pursuant to governmental authority, Lessee and Lessor will cause the Net Proceeds of any insurance claim or condemnation award to be applied to the prompt replacement, repair, restoration, modification or improvement of that Equipment, unless Lessee shall have exerdsed its option to purchase. that Equipment pursuant lo Section 5.04. Any balance of the Net Proceeds remaining after such work has been completed shall be paid to Lessee. .

Section 7.03. Insufficiency of Net Proceeds. If the Net Proceeds are insufficient to pay in full the cost of any.replacement, repair, restoration, modification or improvement referred to in Section 7.02, Lessee shall either complete such replacement, repair, restoration. modification or improvement and pay any costs thereof in excess of the amount of the Net Proceeds. unless Lessee, pursuant to Section 5.04, purchases Lessor's interest in the Equipment destroyed, damaged or taken and any other Equipment listed in the same Schedule. The amount of the Net Proceeds, if any, remaining after completing such repair, restoration, modification or improvement or after purchasing Lessor's interest in the Equipment shall be retained by Lessee. If Lessee shall make any payments pursuant to this Section, Lessee shall not be entitled to any reimbursement therefore from Lessor nor shall Lessee be entitled to any diminution of the amounts payable under Article IV.

ARTICLE VIII. DISCLAIMER OF WARRANTIES; VENDOR'S WARRANTIES; USE OF THE EQUIPMENT Section 8.01 . Disclaimer of Warranties. LESSEE HAS SELECTED THE EQUIPMENT AND THE VENDORS. LESSOR MAKES NO WARRANTY OR

REPRESENTATION, EITHER EXPRESS OR IMPLIED, AS TO THE VALUE, DESIGN, CONDITION, MERCHANTABILITY OR FITNESS FOR PARTICULAR PURPOSE OR FITNESS FOR USE OF THE EQUIPMENT, OR WARRANTY OR REPRESENTATION WITH RESPECT THERETO. In no event shall Lessor be liable for an Incidental, indirect, special or consequential damage in connection with or arising out of this Agreement or the existence, furnishing, functioning or Lessee's use of any item or products or service provided for in this Agreement.

Section 8.02. Vendor's Warranties. Lessor hereby irrevocably appoints Lessee its agent and attorney-in-fact during the Lease Term, so long as Lessee shall not be In default hereunder, to assert from time lo time whatever claims and rights, Including warranties of the Equipment, which Lessor may have against the Vendor of the Equipment. Lessee's sole remedy for the breach of such warranty, indemnification or representation shall be against the Vendor of the Equipment, and not against Lessor, nor shall such mailer have any effect, whatsoever on the rights and obligations of Lessor with respect to this Agreement, including the right to receive full and timely payments hereunder. Lessee expressly ackno\yledges that Lessor makes, and has made no representation or warranties whatsoever as to the existence or availability of such warranties of the Vendor of the Equipment.

Section 8.03. Use of the Equipment. Lessee will not install, use, operate or maintain the Equipment Improperly, carelessly, in violation of any applicable law or in a manner contrary to that contemplated by this Agreement. Lessee shall provide all permits and licenses, if any, necessary for the installation and operation of the Equipment. In addition, Lessee agrees to comply in all respects Qncludlng, without limitation, with respect to the use, mairitenance and operation of each item of the Equipment) with all laws of the jurisdictions in which its operations involving any item of Equipment may extend and any legislative. executive, administrative or judicial body exercising any power or jurisdiction over the items of the Equipment; provided. however, that Lessee may contest in good faith the validity or application of any such law or rule In any reasonable manner which does not, in the opinion of Lessor. adversely affect the title of Lessor in and to any of the items of the Equipment or its interest or rights under this Agreement.

Section 8.04. Essential Nature of the Equipment. Lessee confirms and affirms that the Equipment is essential to the function of Lessee and the services provided to its citizens, that there is an immediate need for the Equipment which is not temporary or expected to diminish in the foreseeable future. and that Lessee will use substantially all the Equipment for the purpose of performing one or more governmental or proprietary functions consistent with the permissible scope of its authority.

ARTICLE IX. ASSIGNMENT, SUBLEASING, INDEMNIFICATION, MORTGAGING AND SELLING Section 9.01 . Assignment by Lessor. Lessor's interest in, to, and under this Agreement; any Lease and the Equipment may be assigned and reassigned in whole or in part to one or more ·assignees by Lessor at any time subsequent to its execution. Lessee hereby agrees to malntain a written record of each such assignment in form necessary to comply with Section 149(a) of the Code. No such assignment shall be binding on Lessee until it has received written notice from Lessor ofthe assignment disclosing the name and address of the assignee. Lessee agrees to execute all documents, including chattel mortgages or financing statements that may be reasonably requested by Lessor or any assignee to protect its interests in the Equipment and in this Agreement. Lessee shall not have the right to and shall not assert against any assignee any claim, counterclaim, defense, set-off or other right Lessee may from lime to time have against Lessor.

Section 9.02. Assignment and Subleasing by Lessee. None of Lessee's interest in, to and under this Agreement and in the Equipment may be sold, assigned, subleased, pledged or otherwise encumbered by Lessee without the prior written consent of Lessor.

Section 9.03. Release and Indemnification Covenants. To the extent permitted by law. Lessee shall indemnify, protect, hold harmless, save and keep harmless Lessor from and against any and all liabilities, obligations, losses, claims and damages whatsoever, regardless of cause thereof, and all expenses in connection therewith (including, without limitation, counsel fees and expenses, penalties connected therewith imposed on interest received) arising out of or as (a) result of the entering into of this Agreement, (b) the ownership of any item of the Equipment. (c) the manufacture, ordering, acquisition, use, operation, condition, purchase, delivery, rejection, storage or return of any item of the Equipment. (d) or any accident in connection with the operation, use, condition, possession, storage or return of any item of the Equipment resulting in damage lo property or injury to or death to any person, and/or (e) the breach of any covenant herein or any material misrepresentation contained herein. The indemniflcation arising under this paragraph shall continue in full force and effect notwithstanding the full payment of all obligations under this Agreement or the termination of the Lease Term for any reason. - 6-MuniStd
ARTICLE X. EVENTS OF DEFAULT AND REMEDIES
Section 10.01. Events of Default Defined. Subject to the provisions of Section 4.05, any of the following events shall constitute an "Event of Default" under any Lease: ·
(a) Failure by Lessee to pay any Rental Payment or other payment required to be paid under that Lease at the time specified in that Lease; (b) Failure by Lessee to observe and perform any covenant, condition or agreement on its part to be observed or performed under that Lease, other than as referred to in subparagraph (a) above, for a period of 30 days after written notice specifying such failure and requesting that ii be remedied is given to Lessee by Lessor, unless Lessor shall agree in writing to an extension of such time prior to its expiration; provided that, if the failure stated in the notice cannot be corrected within the applicable period, Lessor will not unreasonably withhold its consent to an extension of such time if corrective action is instituted by Lessee within the applicable period and diligently pursued until the default is corrected; (c) Any statement, representation or warranty made by Lessee in or pursuant to that Lease or its execution, delivery or performance shall prove to have been false, incorrect, misleading or breached in any material respect on the date when made; (d) Any provision of that Lease shall at any time for any reason cease to be valid and binding on Lessee, or shall be declared to be null and void, or the validity or enforceability thereof shall be contested by Lessee or any governmental agency or authority if the loss of such provision would materially adversely affect the rights or security of Lessor, or Lessee shall deny that it has any further liability or obligation under that Lease. (e) Lessee shall (i) apply for or consent to the appointment of a receiver, trustee, custodian or liquidator of Lessee, or of all or a substantial part of the assets of Lessee, (ii) be unable, fail or admit in writing its inability generally to pay its debts as they become due, (iii) make a general assignment for the benefit of creditors, (iv) have an order for relief entered against it under applicable federal bankruptcy law, or (v) file a voluntary petition in bankruptcy or a petition or an answer seeking reorganization or an arrangement with creditors or taking advantage of any insolvency law or any answer admitting the material allegations of a petition filed against Lessee in any bankruptcy, reorganization or insolvency proceeding; or
(f) An order, judgment or decree shall be entered by any court of competent jurisdiction, approving a petition or appointing a receiver, trustee, custodian or liquidator of Lessee or of all or a substantial part of the assets of Lessee, in each case without its application, approval or consent, and such .order, judgment or decree shall continue unstayed and in effect for any period of 30 consecutive days.

Section 10.02. Remedies on Default. V\/henever any Event of Default under any Lease exists, Lessor shall have the right, at its sole option without any further demand or notice, to take one or any combination of the following remedial steps:
(a) · By written notice to Lessee, declare all Rental Payments and other amounts payable by Lessee under that Lease to the end of the then current Original Term or Renewal Term to be due;
(b) With or without terminating that Lease, Lessor may, upon 5 days written notice to Lessee, enter the premises where any Equipment that is subject to that Lease is located and retake possession of that Equipment or require Lessee at Lessee's expense to promptly return any or all of. the Equipment to the possession of Lessor at such place within the United States as Lessor shall specify, and sell or lease the Equipment or, for the account of Lessee, sublease the Equipment, continuing to hold Lessee liable for the difference between (i) the Rental Payments and other amounts payable by Lessee under that Lease plus the then-applicable Purchase Option Price for that Equipment and (ii) the net proceeds of-any such sale, leasing or subleasing (after deducting all expenses of Lessor in exercising Its reme(jies und.er this Agreement, Including without limitation all expenses of taking possession, storing, reconditioning and selling or leasing the Equipment and all brokerage, auctioneers' and attorneys' fees) provided that the amount of Lessee's liability under this subparagraph (b) shall not exceed the Rental Payments and other amounts otherwise due under that Lease plus the remaining Rental Payments and other amounts payable by Lessee under that Lease to the end of the then current Original Term or Renewal Term; and
(c) Lessor may take whatever action at law or in equity may appear necessary or desirable to enforce its rights under that Lease or as the owner of any or all of the Equipment that is subject to that Lease.

In addition, whenever an Event of Default exists with respect to any Rental Payment required by a particular Schedule or with respect to any other payment, covenant, condition, agreement, statement, representation or warranty set forth in that Schedule or applicable to that Schedule or the Equipment listed therein, Lessor shall have the right, at its sole option without any further demand or notice, to take one or any combination of the following remedial steps:
(d) By written notice to Lessee, Lessor may declare all Rental Payments payable by Lessee pursuant to that Schedule and other amounts payable by Lessee under this Agreement to the end of the then current Original Term or Renewal Term to be due; (e) With or without terminating that Schedule, Lessor may, upon 5 days written notice to Lessee, enter the premises where the Equipment listed in that Schedule is located and retake possession of that Equipment or require Lessee at Lessee's expense to promptly return any or all of that Equipment to the possession of Lessor at such place within the United States as Lessor shall specify, and sell or lease that Equipment or, for the account of Lessee, sublease that Equipment, continuing to hold Lessee liable for the difference between (i) the Rental Payments payable by Lessee pursuant to that Schedule and other amounts related to that Schedule or the Equipment listed therein that are payable by Lessee hereunder plus the then applicable Purchase Option Price for that Equipment, and (ii) the net procee~s of any such sale, leasing or subleasing (after deducting all expenses 9f Lessor in exercising its remedies under this Agreement, including without limitation all expenses of taking possession, storing, reconditioning and selling or leasing such Equipment and all brokerage, auctioneers' and attorneys' fees) provided that the amount of Lessee's liability under this subparagraph (e) shall not exceed the Rental Payments and other amounts otherwise due under that Schedule plus the remaining Rental Payments and other amounts payable by LesseE: under that Schedule to the end of the then current Original Term or Renewal Tenn; and
(f) Lessor may take whatever action at law or in equity may appear necessary or desirable to enforce its rights under that Schedule, this Agreement with respect to that Schedule and the Equipment listed therein.

In addition to the remedies specified above, Lessor may charge interest on all amounts due to it at the r_ate of 10% per annum or the maximum amount permitted by law, whichever is less. The exercise of any such remedies respecting any such Event of Default shall not relieve Lessee of any other liabilities under any other Schedules, this Agreement related to any other Schedule or the Equipment listed therein.

Section 10.03. No Remedy Exclusive. No remedy conferred upon or reserved to Lessor by this Article is intended to be exclusive and every such remedy shall be cumulative and shall be in addition to every other remedy given under this lease. No delay or omission to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver thereof but any such right and power may be exercised from time to time and as often as may be deemed expedient by Lessor or its assignee.

Section 10.04. Agreement to Pay Attorneys' Fees and Expenses. If Lessee should default under any of the provisions hereof and Lessor should employ attorneys or incur other expenses for the collection of moneys or for the enforcement of performance or observance of any obligation or agreement on the part of Lessee contained in this Agreement, Lessee agrees, to the extent it is permitted by law to do so, that ii will, if assessed by a court of competent jurisdiction, pay to Lessor the reasonable fees of those attorneys and other reasonable expenses so incurred by Lessor.

Section 10.05. Application of Moneys. Any net proceeds from the exercise of any remedy hereunder (after deducting all expenses of Lessor in exercising such remedies including without limitation all expenses of taking possession, storing, reconditioning and selling or leasing Equipment and all brokerage, auctioneer's or attorney's fees) shall be applied as follows: · (a) If such remedy is exercised solely with respect to a single Schedule, Equipment listed in that Schedule or rights under the Agreement related to that Schedule, then to amounts due pursuant to that Schedule and other amounts related to that Schedule or that Equipment. (b) If such remedy is exercised with respect to more than one Schedule, Equipment listed in more than one Schedule or rights under the Agreement related to more than one Schedule, then to amounts due pursuant to those Schedules pro rata. - 7-MuniStd
ARTICLE XI. MISCELLANEOUS
Section 11.01 . Notices. All notices, certificates or other communications hereunder shall be sufficiently given and shall be deemed given when delivered or mailed by registered mail, postage prepaid, to the parties at their respective places of business.

Section 11 .02. Binding Effect: Entire Agreement: Amendments and Modifications. This Agreement shall Inure to the benefit of and shall be binding upon Lessor and Lessee and their respective successors and assigns. The terms of this Agreement shall not be waived, altered, modified, supplemented or amended In any manner whatsoever except by written Instrument signed by the Lessor and the Lessee; nor shall any such amendment that affects the rights of Lessor's assignee be effective without such assignee's consent. In the event any provision of this Agreement shall be held Invalid or unenforceable by any court of competent jurisdiction. such holding shall not Invalidate or render unenforceable any other provision hereof.

Section 11.03. Applicable Law. This ·Agreement shall be governed by and construed in accordance with the laws of the State.

Section 11.04. Severability. In the event any provision of this Agreement shall be held invalid or unenforceable by any court of competent jurisdiction, such holding shall not invalidate or render unenforceable any other provision hereof.

Section 11.05. Amendments, Changes and Modifications. This Agreement may be amended, added to, changed or modified by written agreement duly executed by Lessor and Lessee.

Section 11.06. Execution in Counterparts: Chattel Paper. This Agreement, including in writing each Schedule, may be executed in several counterparts, each of which shall be an origlnal and all of which shall constitute but one and the same instrument; except (1) to the extent that various Schedules and this Agreement as it relates thereto constitutes separate leases as provided in this Agreement and (2) that lessor's interest in, to and under any Schedule and the Agreement as it relates to that Schedule, and the Equipment listed In that Schedule may be sold or pledged only by delivering possession of the original counterpart of that Schedule marked "Counterpart No. 1," which Counterpart No. 1 shall constitute chattel paper for purposes of the Uniform Commercial Code.

Section 11.07. Usury. The parties hereto agree Iha.I the charges In this Agreement and any Lease shall not be a violation of usury or oth13r law. Any such excess charge shall be applied in such order as to conform this Agreement and such Lease to such applicable law.

Section 11.08. Jury Trial Waiver. To the extent permitted by law, lessee agrees to waive its right to a trial by jury.

Section 11.09. Facsimile Documentation. Lessee agrees that a facsimile copy of this Agreement or any Lease with facsimile signatures may be treated as an original and will be admissible as evidence or this Agreement or such Lease.

Section 11.10. Captions. The captions or headings in this Agreement are for convenience only and in no way define, limit or describe the scope or intent of any provisions or sections of this Agreement.

Lessor and Lessee have caused this Agreement to be executed in their names by their duly authorized representatives listed below.

Lease No. 64258
LESSEE: LESSOR:

Central Marin Fire Authority Community First National Bank Dan Schwarz, Executive Manager Neal Farmer, Sr. VP
- 8-MuniStd

EXHIBIT A
SCHEDULE OF EQUIPMENT NO. 01, Dated 1/26/2023
Counterpart No. 1,

LESSOR'S INTEREST IN, TO AND UNDER THIS SCHEDULE AND THE AGREEMENT AS IT RELATES TO THIS SCHEDULE MAY BE SOLD OR PLEDGED ONLY BY DELIVERING POSSESSION OF COUNTERPART NO. 1 OF THIS SCHEDULE, WHICH COUNTERPART NO. 1 ·sHALL CONSTITUTE CHATTEL PAPER FOR PURPOSES OF THE UNIFORM COMMERCIAL CODE.

Re: Master Equipment Lease Purchase Agreement, dated as of 1/26/2023, between Community First National Bank, as Lessor, and Central Marin Fire Authority, as Lessee.

1. Defined Tenns. All terms used herein have the meanings ascribed· to them in the above referenced Master Equipment Lease Purchase Agreement (the "Master Equipment Lease").

2. Equipment. The Equipment included under this Schedule of Equipment is comprised of the items described in the Equipment Description attached hereto as Attachment 1, together with all replacements, substitutions, repairs, restorations, modifications, attachments, accessions, additions and improvements thereof or thereto.

3. Payment Schedule. The Rental Payments and Purchase Option Prices under this Schedule of Equipment are set forth in the Payment Schedule attached as Attachment 2 hereto.

4. Representations, Warranties and Covenants. Lessee hereby represents, warrants, and covenants that its representations, warranties and covenants set forth in the Agreement are true and correct as though made on the date of commencement of Rental Payments on this Schedule.

5. The Master Equipment Lease. This Schedule is hereby made as part of the Master Equipment Lease and Lessor and Lessee hereby ratify and confirm the Master Equipment Lease. The terms and provisions of the Master Equipment Lease (other than to the extent that they relate solely to other Schedules or Equipment listed on other Schedules) are hereby incorporated by reference and made a part hereof. • Lease Number: 64258
LESSEE: LESSOR:

Central Marin Fire Authority Community First National Bank Dan Schwarz, Executive Manager Neal Farmer, Sr. VP
- 9 -MuniStd
ATTACHMENT 1

EQUIPMENT DESCRIPTION
RE: Schedule of Equipment No. 01, dated 1/26/2023, to Master Equipment Lease Purchase Agreement, dated as of 1/26/2023, between Community First National Bank, as Lessor, and Central Marin Fire Authority, as Lessee.

Lease Number: 64258
One (1) New Hi-Tech Type Ill Fire Apparatus
With a total acquisition cost of $547,613.00; together with all additions, accessions and replacements thereto. Lessee hereby certifies the description of the personal property set forth above constitutes an accurate description of the "Equipment", as defined in the attached Master Equipment Lease Purchase AgreE;)ment and the Equipment is located on the premise of the Lessee unless ·otherwise noted by the Lessee.

Physical location where equipment will be stored after delivery: _ ______________ ______ _ LESSEE:

Central Marin Fire Authority
Dan Schwarz, Executive Manager
- 10 -MuniStd
ATTACHMENT 2

PAYMENT SCHEDULE
RE: Schedule of Equipment No. 01, dated 1/26/2023, to Master Equipment Lease Purchase Agreement, dated as of 1/26/2023, between Community First National Bank, as Lessor, and Central Marin Fire Authority, as Lessee.

Lease Number: 64258
Amount Financed: $547,613.00

AMORTIZATION SCHEDULE
. Payment Payment Payment
Number Date Amount
1 12/1/2024 $130,234.94
2 12/1/2025 $130,234.94
3 12/1/2026 $130,234.94
4 12/1/2027 $130,234.94
5 12/1/2028 $130,234 .. 94
Grand Totals $651,174.70
LESSEE:

Central Marin Fire Authority
Dan Schwarz, Executive Manager
Purchase
Interest Principal Option
Portion Portion Price
$48,273.26 $81,961.68 Not Available
$21,624.85 $108,610.09 $361,757.05
$16,580.99 $113,653.95 $245,811.51
$11,302.90 $118,932.04 $125,286.12
$5,779.70 ~124,455.24 $0.00
$103,561.70 $547,613.00
-11-MuniStd

EXHIBIT B

LESSEE RESOLUTION
Re: Schedule of Equipment No. 01, dated 1/26/2023, to Master Equipment Lease Purchase Agreement, dated as of 1/26/2023, between Community First National Bank, as Lessor, and Central Marin Fire Authority, as Lessee.

I, the undersigned, the duly appointed, qualified and acting Clerk of the above captioned Lessee do hereby certify this date _ __________ , as follows:
(1) Lessee did, at a meeting of the governing body of the Lessee held on _ _ _ _ ____ , by motion duly made, seconded and carried, in accordance with all requirements of law, approve and authorize the execution and delivery of the above referenced Schedule of Equipment No. 01 (the "Schedule") on its behalf by the following named representative of the Lessee, to witness:

Authorized Signer: Dan Schwarz, Executive Manager
(2) The above named representative of the Lessee held at the time of such authorization and holds at the present time the office set forth above.
(3) The meeting of the governing body of the Lessee at which the Schedule was approved and authorized to be executed was duiy called, regularly convened and attended throughout by the requisite majority of the members thereof or by other appropriate official approval and that the adion approving the Schedule and authorizing the execution thereof has not been altered or rescinded.
(4) No event or condition that constitutes, or with the giving of notice or the lapse of time or both would constitute, an Event of Default (as such term is defined in the above referenced Master Equipment Lease Purchase Agreement) exists at the date hereof.
(5) All insurance required in accordance with the above referenced Master Equipment Lease Purchase Agreement is currently maintained by the Lessee.
(6) Lessee has, in accordance with the requirements of law, fully budgeted and appropriated sufficient funds for the current budget year to make the Rental Payments scheduled to come due during the Original Term and to meet its other obligations for the Original Term (as such terms are defined in the above referenced Master Equipment Lease Purchase Agreement) and such funds have not been expended for other purposes. (7) The fiscal year of Lessee is from · to _________ _
The signatures below from the designated individuals from the Governing Body of the Lessee evidence the adoption by the Governing Body of this resolution.

Central Marin Fire Authority
Attested By: _______________ _ _______ _______ _
Ruben Martin, Fire Chief
Certified By: ___________________ _ ____________ _
Rebecca Vaughn, Clerk
- 12-MuniStd

EXHIBIT C

OPINION OF LESSEE'S COUNSEL
(Must be re-Printed onto attorney's letterhead)
(Date)
Community First National Bank
215 S. Seth Child Road
Manhattan, KS 66502
Re: Lessee: Central Marin Fire Authority
Ladies and Gentlemen:

As legal counsel to Central Marin Fire Authority (the "Lessee"), I have examined {a) an executed counterpart of a certain Master Equipment Lease Purchase Agreement, dated as of 1/26/2023, and Exhibits thereto by and between Community First National Bank (the "Lessor") and Lessee, Schedule of Equipment No. 01, dated 1/26/2023, and a certain Escrow Agreement dated as of 1/26/2023, (collectively, the "Agreement") by and between Lessor and Lessee, which, among other things, provides for the lease with option to purchase by the Lessee of certain property listed in the Schedule (the "Equipment"); (b) an executed counterpart of the ordinances or resolutions of Lessee which, among other things, authorizes Lessee to execute the Agreement and (c) such other opinions, documents and matters of law as I have deemed necessary in connection with the following opinions.

Based on the foregoing, I am of the following opinions:
( 1) Lessee's true and correct name is Central Marin Fire Authority. (2) Lessee is a public body corporate and politic, duly organized and existing under the laws of the State, and has a substantial amount of the following sovereign powers: (a) the power to tax, (b) the power of eminent domain, and (c) police power; (3) Lessee has the requisite power and authority to lease the Equipment with an option to purchase and to execute and deliver the Agreement and to perform its obligations under the Agreement; (4) The Agreement and the other documents either attached thereto or required therein have been duly authorized, approved and executed by and on behalf of Lessee and the Agreement and other documents either 1:1ttached thereto or required therein are the valid and binding obligations of Lessee enforceable in accordance with their terms; (5) The authorization, approval and execution of the Agreement and all other proceedings of Lessee relating to the transactions contemplated thereby have been performed in accordance with all open meeting laws, public bidding laws and all other applicable state or federal laws; and
(6) There is no proceeding pending or threatened in any court or before any governmental authority or arbitration board or tribunal that, if adversely determined, would adversely affect the transactions contemplated by the Agreement or the security interest of Lessor or its assigns, as the case may be, in the Equipment.
(7) The signatures of the officers which appear on the Agreement are true and genuine; I know said officers and know them to hold the offices set forth below their names. ·
(8) No further approval, consent or withholding of objection is required from any federal, state or local governmental authority with respect to the entering into or performance by the Lessee of the Lease and the transaction contemplated thereby. · (9) The Equipment leased pursuant to the Agreement constitutes personal property and when subjected to use by Lessee will not be or become fixtures under applicable law.
(10) The Lessee is a political subdivision within the meaning of Section 103 of the Internal Revenu·e Code of 1986 as amended and the related regulations and rulings.
(11) The leasing of the Equipment pursuant to the Agreement is exempt from all sales and use taxes against either the Lessor or the Lessee during the term of the Lease pursuant to the Agreement and the Equipment will be exempt from all state and local personal property or other ad valorem taxes.

All capitalized terms herein shall have the same meanings as in the foregoing Agreement unless otherwise provided herein. Lessor, its successors and assigns, and any counsel rendering an opinion on the tax-exempt status of the interest components of the Rental Payments are entitled fo rely on this opinion.

Signature of Legal Counsel
~ 13 ~MuniStd
Community First National Bank
215 S. Seth Child Road
Manhattan, KS 66502
Ladies and Gentlemen,

EXHIBIT D

ACCEPTANCE CERTIFICATE
RE: Schedule of Equipment No. 01, dated 1/26/2023, to Master Equipment Lease Purchase Agreement, dated as of 1/26/2023, between Community First National Bank, as Lessor, and Central Marin Fire Authority, as Lessee.

In accordance with the Master Equipment Lease Purchase Agreement (the "Agreement"), the undersigned Lesse.e hereby certifies and represents to, and agrees with Lessor as follows:
(1) All of the Equipment (as such term is defined in the Agreement) listed in the above referenced Schedule of Equipment (the "Schedule") has been delivered, installed and accepted on the date hereof. (2) Lessee has conducted such inspection and/or testing of the Equipment listed in the Schedule as it deems necessary and appropriate and hereby acknowledges that it accepts the Equipment for all purposes. (3) Lessee is currently maintaining the insurance coverage required by Section 6.05 of the Agreement. (4) No event or condition that constitutes, or with notice or lapse of time, or both, would constitute, an Event of Default (as defined in the Agreement) exists at the date hereof. . (5) Lessee has appropriated and/or taken other lawful actions necessary to provide moneys sufficient to pay all Rental Payments required to be paid under the Agreement during the current Budget Year of Lessee, and such moneys will be applied in payment of all Rental Payments due and payable during such current Budget Year. (6) The governing body of Lessee has approved the authorization, execution and delivery of this Agreement on its behalf by the authorized representative of Lessee who signed the Agreement. (7) The Lessee will in a timely fashion submit the appropriate paperwork to the State to have a title to the Equipment issued in their name as owner and Lessor listed as first lienholder. Such verification of perfected ownership and security interest will be provided to Lessor no later than 90 days from delivery of the Equipment.

LESSEE:

Central Marin Fire Authority
Dan Schwarz, Executive Manager
Date
*If delivery is not immediate, keep until final delivery. - 14-MuniStd

TITLE REGISTRATION & SECURITY INTEREST CERTIFICATION
RE: Schedule c;,f Equipment No. 01, dated 1/26/2023, to Master Equipment Lease Purchase Agreement, dated as of 1/26/2023, between Community First National Bank, as Lessor, and Central Marin Fire Authority, as Lessee.

Lease Number: 64258
One (1) ".'lew Hi-Tech Type Ill Fire Apparatus
In accordance with the Agreement, the undersigned Lessee hereby certifies and represents to, and agrees with Lessor as follows:

1. The Agreement requires the completion of the ownership transfer and perfection of the lienholder process.

This process is completed through submission of the documents to the State for a title to be issued in the name of the Lessee.

2. The Lessee will in a timely fashion submit the appropriate paperwork to the State to have a title to the Equipment issued in their name as owner and Lessor listed as first lienholder. Such verification of perfected ownership and security interest will be provided to Lessor no later than 90 days from delivery of the Equipment. ·
LESSEE: .

Central Marin Fire Authority
Dan Schwarz, Executive Manager
~ 15 ~MuniStd

BANK QUALIFIED CERTIFICATE
RE: Schedule of Equipment No. 01, dated 1/26/2023, to Master Equipment Lease Purchase Agreement, dated as of 1/26/2023, between Community First National Bank, as Lessor, and Central Marin Fire Authority, as Lessee.

Whereas, Lessee hereby represents it is a "Bank Qualified" Issuer for the calendar year in which the above referenced Schedule is executed by making the following designations w.ith respect to Section 265 of the Internal Revenue Code. (A "Bank Qualified Issuer" is an issuer that issues less than $10,000,000 dollars of tax-exempt obligations during the calendar year).

Now, therefor, Lessee hereby designates the above referenced Schedule as follows:

1. Designation as Qualified Tax-Exempt Obligation. Pursuant to Section 265(b)(3)(B)(i) of the Internal Revenue Code of 1986 as amended (the ''Code"), the Lessee hereby specifically designates the above referenced Schedule as a "qualified tax-exempt obligation" for purposes of Section 265(b)(3) of the Code. In compliance with Section 265(b)(3)(O) of the Code, the Lessee hereby represents that the Lessee will not designate more than $10,000,000 of obligations issued by the Lessee in the calendar year during which the above referenced Schedule is executed and delivered as such "qualified tax-exempt obligations".

2. Issuance Limitation. In compliance with the requirements of Section 265(b)(3)(C) of the Code, the Lessee hereby represents that the Lessee (including all subordinate entities of the Lessee within the meaning of Section 265(b)(3)(E) of the Code) reasonably anticipates not to issue in the calendar year during which the above referenced Schedule is executed and delivered, obligations bearing interest exempt from federal income taxation under Section 103 of the Code (other than "private activity bonds" as defined in Section 141 of the Code) in an amount greater than $10,000,000.

LESSEE:

Central Marin Fire Authority
Dan Schwarz, Executive Manager
- 16 -MuniStd

INSURANCE COVERAGE REQUIREMENTS
Lessee: Central Marin Fire Authority
Please mark one of the following:
( ) Pursuant to Section 6.05 of the Agreement, you have agreed to provide us evidence of insurance covering the property in the Agreement. A Certificate of Insurance naming all insured parties and coverage must be provided to us as soon as possible, but no later than the date on which delivery of equipment occurs. ( ) Pursuant to Section 6.05 of the Agreement, we are self-insured for all risk, physical damage, and public liability and will provide proof of such self-insurance in letter form, together with a copy of the statute authorizing this form of insurance.

Coverage must be provided to us as soon as possible, but no later than the date on which delivery of equipment occurs.

Equipment to be insured: One (1) New Hi-Tech Type Ill Fire Apparatus VIN#: TBD@ Delivery Policy should be issued and mailed to: Community First National Bank and/or Its Assigns 215 S. Seth Child Road
Manhattan, KS 66502
INSURANCE REQUIREMENTS:

1. LIABILITY
✓ $1,000,000.00 Aggregate Bodily Injury .
✓ $1,000,000.00 Combined Single Limit per Occurrence .
✓ Community First National Bank and/or Its Assigns MUST be listed as Additional Insured.

2. PHYSICAL DAMAGE
✓ • All risk coverage to guarantee proceeds sufficient to cover the replacement cost of the equipment. ✓ Community First National Bank and/or Its Assigns MUST be_ listed as Loss Payee.

3. ENDORSEMENT
✓ Lessor will receive at least thirty (30) days written notice from Insurer prior to alteration, cancellation or reduction of insurance coverage.

4. VERBIAGE TO INCLUDE IN DESCRIPTION
✓ One (1) New Hi-Tech Type Ill Fire Apparatus VIN# TBD@ Delivery as outlined on Lease# 64258 ✓ Replacement Value (GRC, ACV, etc.)
✓ Comprehensive and Collision Deductibles

THE CERTIFICATE SHOULD BE
EMAILED TO [email protected] OR FAXED TO: 888.777.7875 Insurance Company Name:

Aaents Name:

Address:

City: I State: I Zip:

Phone: I Email:

LESSEE:

Central Marin Fire Authority
Dan Schwarz, Executive Manager
~ 17 ~MuniStd

INVOICE INSTRUCTIONS
RE: Schedule of Equipment No. 01, dated 1/26/2023, to Master Equipment Lease Purchase Agreement, dated as of 1/26/2023, between Community First National Bank, as Lessor, and Central Marin Fire Authority, as Lessee.

Lease Number: 64258
,Equipment Description: One (1) New Hi-Tech Type Ill Fire Apparatus Please provide contact information for billing and invoicing purposes.

Person/Department: -------------------------- P.O. Box/Street: -------------------------- City, State, Zip: -------------------------- Te I e phone Number: ---- - --------------------- Em a i I Address: -------------------------- - 18 - MuniStd

ESCROW AGREEMENT
THIS ESCROW AGREEMENT, made and entered into as of 1/26/2023 by and among Community First National Bank, a national banking association ("Escrow Agent"), Community First National Bank, a corporation duly organized and existing under the Laws of the State of Kansas ("Lessor''), and Central Marin Fire Authority ("Lessee") a political subdivision under the laws of the State of California ("State"), duly organized and existing under the Constitution and laws of the State.

WITNESS ETH
WHEREAS, Lessee and Lessor have entered into a Schedule of Equipment No. 01, dated 1/26/2023 to Master Equipment Lease Purchase Agreement dated as of 1/26/2023 ("Agreement"), a duplicate original of which has been furnished to each of the parties, whereby Lessor has agreed to acquire certain equipment described therein ("Equipment"), and to sell the Equipment to the Lessee, and Lessee has agreed to purchase the Equipment from Lessor, in the manner and on the terms set forth in the Agreement; and WHEREAS, the Equipment has or will be ordered from the Vendor, and there is expected to be a delay in delivery of the Equipment to Lessee; and WHEREAS, in order to secure the obligations of Lessor under the Agreement, Lessee has requested Lessor to set aside in escrow with the Escrow Agent, pursuant to the terms hereof, the anticipated purchase price of the Equipment; and · WHEREAS, Lessee, as agent for Lessor, will cause the Equipment to be acquired from Vendor in accordance with the purchase orders or contracts therefore, and neither Lessor nor the Escrow Agent shall be obligated to assume or perform any obligation of the Lessee or Vendor with respect thereto or under the Agreement;
NOW, THEREFORE, in consideration of the premises and the mutual covenants contained herein, the parties agree as follows:

ARTICLE I. APPOINTMENT OF ESCROW AGENT: DEFINITIONS
Section 1.01 . Appointment of Escrow Agent. Lessor and Lessee hereby appoint and employ Escrow Agent, to receive, hold, invest and disburse the moneys to be paid to it pursuant to this Escrow Agreement and the Agreement, and to perform certain other functions. all as hereinafter provided. By executing and delivering this Escrow Agreement, Escrow Agent accepts the duties and obligations of Escrow Agent provided herein, but only upon the terms and conditions set forth.

Section 1.02. Definitions. The terms defined in this Section shall, for all purposes of this Escrow Agreement have the meanings specified below. Any capitalized term not defined below shall have the meaning ascribed in the Agreement. "Agreement" means the Schedule of Equipment No. 01, dated 1/26/2023 to Master Equipment Lease Purchase Agreement dated 1/26/2023, by and between Lessee and Lessor ·and any duly authorized and executed amendment thereto, the terms of which are incorporated herein by reference. "Acquisition Costs" means, with respect to the Equipment, the contract price paid or to be paid to Vendor therefore upon acquisition or delivery of any portion of the Equipment in accordance with the purchase order or contract therefore. Acquisition Costs include the administrative, engineering, legal, financial and other costs incurred by the Lessee in connection with the acquisition, delivery and financing by Lessor of the Equipment. "Acceptance Certificate" means an acceptance certificate in the form attached to the Agreement. "Acquisition Fund" means the fund by that name established and held by the Escrow Agent pursuant to Article II of this Escrow Agreement. "Closing Date" means the day when Lessor deposits with the Escrow Agent the moneys required to be deposited pursuant to Article II. "Equipment" means the personal property described in the Agreement, together with any and all modifications, additions and alterations thereto, to be acquired from the money~ held In the Acquisition Fund.
"Escrow Agent" means Community First National Bank or any successor thereto acting as Escrow Agent pursuant to this Escrow Agreement. "Escrow Agreemetit" means this Escrow Agreement and any duly authorized and executed am1;?ndment thereto. "Independent Counsel" means an attorney duly admitted to the practice of law before the highest court of the State in which he maintains an office and who is not an employee of Lessor, the Escrow Agent or the Lessee. "Lessee Representative" means the representative of Lessee or a person authorized by the Lessee to act on its behalf under or with respect to this Agreement.
"Lessor Representative" means the President, any Vice President or Assistant Vice President of Lessor, or any person authorized to act on behalf of Lessor under or with respect to this Agreement, as evidenced by a certificate conferring such authorization executed by the President, any Vice President or Assistant Vice President of Lessor, given to the Lessee or the Lessee Representative. "Payment Date" means the date upon which any Rental Payment under the Agreement is due and payable, as set forth in the Payment Schedule. "Payment Request Form" means the document substantially in the form attached hereto as Exhibit A to be executed by Lessee and Lessor and submitted to Escrow Agent to authorize payment of Acquisition Costs. · "Qualified Investments" means (i) direct general obligations of the United States of America; (ii) obligations guaranteed by the United States; (iii) general obligations of the agencies and instrumentalities of the United States; (iv) certificates of deposit, lime deposits or demand deposits with a bank or savings institution qualified as a depository of public funds in the State of Kansas, provided that such certificates of deposit, lime deposits or demand deposits, if not insured by the Federal Deposit Insurance Corporation of the Federal Savings and Loan Insurance Corporation, are fully secured by obligations described in Clauses (l), (ii) or (iii); (v) money market funds, the assets of which are obligations of or guaranteed by the United States of America and which funds are rated "Aaa" by Moody's Investors Service or "Am" or "Am-G" by Standard & Poor's Corporation. "Rental Payments" means the basic payments payable by Lessee to Lessor pursuant to the provisions of the Agreement during the term thereof.which are payable in conjunction of the right of Lessee to use the Equipment during the then current portion of the term of the Agreement. "Term of the Agreement" means the time duririg which the Agreement is in effect, as provided in Article Ill of the Agreement. "Vendor" means the manufacturer of the Equipment as well as the agents or dealers of the manufacturer from whom Lessor purchased will purchase or has ordered the Equipment or with whom Lessor has contracted for the acquisition of the Equipment.

Section 1.03. Authorization. Each of the parties hereby represents and warrants that it has full legal authority and is duly empowered to enter into this Agreement, and has taken all actions necessary to authorize the execution of this Agreement by the officers and person signing it. · ARTICLE II. ACQUISITION FUND
Section 2.01 . Acquisition Fund. Escrow Agent shall establish a special fund designated as the "Acquisition Fund"; shall keep such Acquisition Fund separate and apart from all other funds and moneys held by it; and shall administer such funds as expressly provided hereunder.

Section 2.02. Deposit of Moneys by Lessor. Al the Closing Date, Lessor shall deposit with the Escrow Agent the amount of $547,613.00. Escrow Agent shall credit said amount to the Acquisition Fund established and to be held, applieci and disbursed as herein provided.

Section 2.03. Purpose: Payment of Acquisition Costs. The Acquisition Fund shall be expended for the Acquisition Costs of the Equipment. Escrow Agent shall pay from the Acquisition Fund the Acquisition Costs of the Equipment, upon receipt from Lessee and Lessor the following items:
(a) in the case of payment of any Acquisition Costs to Vendor pursuant to a contract or purchase order, (1) a duly executed Payment Request Form, with a true copy of the Vendor's statement attached, (2) where applicable, a duplicate original of any change order approved by Lessee and Lessor increasing Acquisition Costs in an amount in excess of the original purchase order or contract price, (3) receipts from ~ 19 ~MuniStd
the Vendor showing proper application of prior requisitions, (4) bills of sale for any component of the Equipment for which a bill of sale may be delivered, and (5) an Acceptance Certificate with respect to the Equipment for which disbursement is requested ; (b) in the case of any Acquisition Costs previously paid by Lessee for which ii is seeking reimbursement, (1) a duly executed Payment Request Form, (2) a true copy of Vendor's statement for such Acquisition Costs, (3) evidence of payment, and (4) evidence of Lessee's declaration of official intent for reimbursement, which declaration ~1hall have been made no later than 60 days after the Lessee paid the Acquisition Costs; or
(c) in the case of payment of any other Acquisition Costs, a duly executed Payment Request Form.

Section 2.04. Escrow Agent's Compensation. As compensation for the services to be rendered hereunder, Lessee agrees to pay the Escrow Agent $200.00 ("Escrow Agent's Compensation"). The Escrow Agent's Compensation shall be payable from interest earnings on the escrow account and will be paid upon disbursement of proceeds to the vendor and closing of the escrow account. If the interest earnings on the escrow account are not sufficient to pay the Escrow Agent's Compensation, Escrow Agent shall provide Lessee with an invoice for the shortfall and Lessee shall pay such amount to Escrow Agent upon demand.

If funds remain in the Acquisition Fund, excluding Acquisition Costs and Escrow Agent's Compensation, after the full delivery and acceptance of the Equipment, then Lessee and Lessor agree such excess funds shall be retained by Escrow Agent as partial compensation for the performance of its obligations hereunder.

Section 2.05. Transfers Upon Completion. Upon the first to occur of (a) payment of all Acquisition Costs with respect to the Equipment; or (b) .the one year anniversary of the Closing Date, Escrow Agent shall apply all remaining moneys in the Acquisition Fund to the next Rental Payment(s) due under the Agreement by paying such moneys directly to the Lessor or its assignees.

Section 2.06. Termination. If this Escrow Agreement is terminated by Lessor as authorized under Article VII and the Agreement, all moneys In the Acquisition Fund shall be paid to Lessor or assignees for application against moneys due to Lessor under the Agreement. In the event that Lessor provides to the Escrow Agent written notice of the occurrence of an Event of Default under the Agreement or the termination of the Agreement for any reason other than Lessee's payment of the applicable Purchase Option Price, Escrow Agent shall immediately remit any and all funds in the Acquisition Fund to Lessor.

ARTICLE Ill. MONEYS IN FUNDS: INVESTMENTS; TERMINATION
Section 3.01 . Held in Trust. The moneys and investments held by the Escrow Agent under this Escrow Agreement are irrevocably held In trust for the benefit of the Lessee and for the purposes herein specified. Such moneys, and any income or interest earned thereon, shall be expended only as provided in this Escrow Agreement, and shall not, to the extent permitted by applicable law, as otherwise expressly provided herein, be subject to levy or attachment or lien by or for the benefit of any creditor of either Lessor or Lessee.

Section 3.02. Investments Authorized. Moneys held by the Escrow Agent hereunder may be invested, and upon written order of the Lessee Representative shall, be invested by the Escrow Agent In Qualified Investments. Such investments shall be registered in the name of the Escrow Agent and held by Escrow Agent which may act as a purchaser or agent in making or disposing thereof. Such investments and feinvestments shall be made giving full consideration for the time when funds will be required to be available for acquisition. .

Section 3.03. Accounting. The Escrow Agent shall not be responsible or liable for any loss suffered in connection with any investment of funds made by ii in accordance with this Escrow Agreement.

Section 3.04. Valuation and Dfsposllion of Investments. For the purpose of determining the amount in the Acquisition Fund, all Qualified Investments credited to such fund shall be valued at cost (exclusive of accrued interest after the first interest payments following purchase). Escrow Agent may sell at the best price obtainable, or present for redemption, any Qualifi~d Investment so purchased by Escrow Agent, wheneyer It shall be necessary in order to provide moneys to meet any required payment, transfer, withdrawal or disbursement from the Acquisition Fund to which such Qualified Investment is credited and Escrow Agent shall not be liable or responsible for any loss resulting from such investment.

Section 3.05. Deposit of Moneys in Acquisition Fund. All moneys held by the Escrow Agent in the Acquisition Fund established pursuant to this Agreement. except such moneys which are at the lime invested as herein provided, shall be deposited in demand or time deposits (which may be represented by lime certificates of deposit) In any bank or trust company authorized to accept deposits of public funds (including the banking department of the Escrow Agent). and, as and to the extent required by law, shall be secured at all limes by obllgalions which are eligible by law to secure deposits of public moneys. Such obligations shall be deposited with such bank or banks as may be selected by Escrow Agent, and held by or for the account of the Escrow Agent as security for such deposits.

Section 3.06. Termination. Unless earlier terminated pursuant to Article VII, this Escrow Agreement shall terminate upon the final distribution of all moneys in the Acquisition Fund.

ARTICLE IV. THE ESCROW AGENT
Section 4.01 . Removal of Escrow Agent. The Lessee and Lessor, by written agreement between themselves, may by written request, at any time and for any reason, remove the Escrow Agent and any successor thereto, and shall thereupon appoint a successor or successors thereto, but any such-successor shall have capital (exclusive of borrowed capital) and surplus qf at least Ten Million Dollars- ($10,000,000). and subject to supervision or examination by federal or state authority. If such bank or trust company publishes a report of condition at least annually, pursuant to statute or to the requirements of any federal or state supervising. or examining authority, to, then for the purposes of this Section the combined capital and surplus of such bank or trust company may be conclusively established for the purposes ·hereby In its most recent report of condition so published.

Section 4.02. Resignation of Escrow Agent. The Escrow Agent or any successor may at any time resign by giving written notice to the Lessee and Lessor of its intention to resign and of the proposed date of resignallon, which shall be a date not less than 60 days after such notice, unless an earlier resignation date and the appointment of a successor Escrow Agent shall have been or are approved by Lessee and Lessor. Upon receiving such notice of resignation, the Lessee and Lessor shall promplly appoint a successor Escrow Agent by an instrument in writing; provided however, Iha! in the event the Lessee and Lessor fail to appoint a successor Escrow Agent within 30 days following receipt of such written notice of resignation, Lessor may appoint a ~uccessor Escrow Agent. and in the event that Lessor fail to appoint a successor Escrow Agent within 30 days following the expiration of such initial 30-day period, the resigning Escrow Agent may petition the appropriate court having Jurisdiction to appoint a successor Escrow Agent. Any resignation or removal of the Escrow Agent shall become effective only upon acceptance of appointment by the successor Escrow Agent.

Section 4.03. Appointment of Agent. The Escrow Agent may appoint an agent acceptable to the Lessee and Lessor to exercise any of the powers, rights or remedies granted to the Escrow Agent under this Escrow Agreement, and to hold title to property or to take any other action which may be desirable or necessary.

Section 4.04. Merger or Consolidation. Any company Into which the Escrow Agent may be merged or converted, or with which it may be consolidated, or any company resulting from any merger, conversion or consolidation to which it shall be a party, or any comP.any to which the Escrow Agent may sell or transfer all or substantially all of its corporate trust business (provided that such company shall be eligible under Section 4.02) shall be the successor to the Escrow Agent without the execution or filing of any paper or further act, anything herein to the contrary notwithstanding.

Section 4.05. Protection and Rights of the Escrow Agent. The Escrow Agent shall be protected and shall incur no liability in acting or proceeding In good faith upon any resolution, notice, telegram, request, consent, waiver, certificate, statement, affidavit, voucher, bond, requisition or other paper or document which it shall in good faith believe to be genuine and to have been passed or signed by the proper board or person or to have been prepared and furnished pursuant to any of the provisions of this Escrow Agreement, and the Escrow Agent shall be under no duty to make any investigation or inquiry as to any statements contained or matters referred to in any such Instrument, but may accept and rely upon the same as conclusive evidence of the truth and accuracy of such statements. The Escrow Agent may consult with Independent Counsel who may be counsel to Lessor or Lessee. with regard to legal questions, and tile opinion of such counsel shall be full and complete authorization and protection in respect of any action taken or suffered by it hereunder in good faith in accordance therewith.

V\Jhenever in the administration of its duties under this Escrow Agreement, the Escrow Agent shall deem ·it necessary or desirable that a matter be proved or established prior to taking or suffering any action hereunder, such matters (unless other evidence in respect thereof be herein specifically prescribed), - 20 -MuniStd
shall be deemed to be conclusively prove.d and established by the certificate of the Lessee Representative or the Lessor Representative and such certificate shall be full warranty to the Escrow Agent for any action taken or suffered under the provisions of this Escrow Agreement upon the faith thereof, but in its discretion the Escrow Agent may, in lieu thereof, accept other evidence of such matter or may require such additional evidence as to it may seem reasonable.

The recitals, statements and representations by Lessee and Lessor contained in this Agreement shall be taken and construed as made by and on the part of the Lessee and Lessor, as the case may be, and not by the Escrow Agent, and the Escrow Agent does not assume, and shall not have, any responsibility or obligation for the correctness of any thereof.

The Escrow Agent may execute any of the trusts or powers hereof and perform the duties required of it hereunder by or through attorneys, agents, or receivers, and shall be entitled to advice of counsel concerning all matters of trust and its duty hereunder, and the Escrow Agent shall not be answerable for the default or misconduct of any such attorney, agent, or receiver selected by it with reasonable care. The Escrow Agent shall not be answerable for the exercise of any discretion or power under this Escrow Agreement or for anything whatsoever in connection with the funds and accounts established hereunder, except only for its own willful miscpnduct or gross negligence.

ARTICLE V. ASSIGNMENTS; AMENDMENTS
Section 5.01. Assignment. Except as expressly herein provided to the contrary; the rights and duties of each of the parties under this Escrow Agreement shall not be assignable to any person or entity without the written consent of all of the other parties. Notwithstanding the above, Lessor may freely assign all or any part of its interest in this Agreement and the Acquisition Fund established hereunder in connection with an assignment by Lessor of the Agreement, subject to the provisions contained therein.

Section 5.02. Amendments. This Escrow Agreement may be amended in writing by agreement among all of the parties.

ARTICLE VI. FURTHER ASSURANCES .

Section 6.01 . Further Assurances. Lessor and Lessee will make, execute and delive'r any and all such further resolutions, instruments and assurances as may be reasonably necessary or proper to carry out the intention or to facilitate the performance of this Escrow Agreement, and for better assuring and confirming the rights and benefits provided herein.

ARTICLE VII.DEFAULT OR NON-APPROPRIATION
Section 7.01 . Default.
(a) Lessor shall have the right to terminate this Escrow Agreement upon an Event of Default under the Agreement, or termination of the Agreement pursuant to Sectiori 4.05 thereof, which right shall not be exercised less than 15 days after Lessor shall have given Lessee written notice of such default or termination for non-appropriation. Upon receipt of notice of termination from Lessor, Escrow Agent shall pay to Lessor, or its assignee, all moneys in the Acquisition Fund in accordance with Section 2.06, (b) In the event of the failure by any party hereto to observe and perform any covenant, condition or agreement on its part to be observed or performed under this Escrow Agreement, any non-defaulting party hereto shall have all of the rights and remedies now or hereafter existing at law or in equity against the defaulting party.
(c) No delay or omission to exercise any such right or power accruing upon any default shall be construed to be a waiver thereof, but any such right or power may be exercised from time to time and as often as may be deemed expedient ARTICLE VIII. LIMITATION OF LIABILITY
Section 8.01 . Limited Liability of Escrow Agent. Escrow Agent shall have no obligation or liability to any of the other parties under this Escrow Agreement for the failure or refusal of any other party to perform any covenant or agreement made by any of it hereunder or under the Agreement, but shall be responsible solely for the business-like performance of the duties expressly imposed upon Escrow Agent hereunder. The recitals of facts, covenants and agreements herein contained pertaining to Lessee and Lessor shall be taken as statement, covenants and agreements of the Lessee or Lessor (as the case may be), and Escrow Agent assumes no responsibility for the correctness of the same, or makes any representation as to the validity or sufficiency of this Escrow Agreement, or shall incur any responsibility in respect thereof, other than in connection with the duties or obligations herein imposed upon ii. Escrow Agent shall not be liable in connection with the performance of its duties hereunder, except for its own negligence or willful default.

Section 8.02. Indemnification. To the extent permitted by applicable law, Lessee agrees to indemnify and save Escrow Agent harmless from and against all claims, suits and actions brought against it, or to which it is made a party, and from a.II losses and damages, including without limitation reasonable, attorney fees and court costs suffered by it as a result thereof, where such claim, suit or action arises in connection with this Escrow Agreement, the transactions described herein and in the Agreement or the Escrow Agent's employment as an Escrow Agent by Lessee and Lessor. Notwithstanding the foregoing, such indemnificaiion shall not extend to claims, suits and actions brought against the Escrow Agent for failure to perform and carry out the duties specifically imposed upon and to be performed by it pursuant to this Escrow Agreement and claims, suits or actions arising from events solely and directly attributable to acts of Lessor. In the event the Lessee is required 10· indemnify Escrow Agent as herein provided, Lessee shall be subrogated to the rights of the Escrow Agent to recover such losses or damages from any other person or entity.

Section 8.03. Discretion of Escrow Agent to FIie Civil Action In the Event of Dispute. If Lessor or Lessee are in disagreement about the interpretation of this Escrow Agreement, or about the rights and obligations, or the propriety of any action contemplated by Escrow Agent hereunder, Escrow Agent may, but shall not be required to, file an appropriate civil action to resolve the disagreement. Escrow Agent shall be indemnified by Lessee in accordance with Section

8.02 for all costs in connection with such civil action, and shall be fully protected in suspending all or part of its activities under this Escrow Agreement until a final judgment in such action is received.

Section 8.04. Opinion of Counsel. Before being required to take any action, the Escrow Agent may require (i) an opinion of Independent Counsel acceptable to the Escrow Agent, which counsel may be counsel to any of the parties hereto, and which opinion shall be made available to the other parties hereto, or (ii) a verified certificate of any party hereto, or (iii) both (i) and (ii), concerning the proposed action. Escrow Agent shall be absolutely protected in relying thereon if it does so in good faith.

Section 8.05. Limitation of Rights to Parties. Nothing in this Escrow Agreement, expressed or implied, is intended or shall be construed to give any person other than the Lessee, Lessor or the Escrow Agent any legal or equitable right, remedy or claim under or in respect of this Agreement or any covenant, condition or provision hereof; and all such covenants, conditions and provisions are and shall be for the sole and exclusive benefit of the Lessee, Lessor and Escrow Agent.
~ 21 ~ MuniStd
ARTICLE IX. MISCELLANEOUS
Section 9.01 . Records. The Escrow Agent shall keep complete and accurate records of all moneys received and disbursed under this Escrow Agreement, Which shall be available for inspection by the Lessee, Lessor, or the agent of either of them, at any lime during regular business hours.

Section 9.02. Notices. All written notice to be given under this Escrow Agreement shall be given by mail to the party entitled thereto at its address set forth below, or at such address as the party may provide to the other parties in writing from time to time. Any such notice shall be deemed to have been received 72 hours after deposit in the United States mail in registered or certified form, with postage fully prepaid.

Section 9.03. Governing Laws. This Escrow Agreement shall be construed and governed in accordance with the laws of the State of Kansas.

Section 9.04. Partial Invalidity. Any provision of this Escrow Agreement found to be prohibited by laws shall be ineffective only to the extent of such prohibition, and shall not invalidate the remainder of this Escrow Agreement.

Section 9.05. Binding Effect: Successors. This Escrow Agreement shall be binding upon and inure to the benefit of the parties and their respective successors and assigns. Whenever in this Escrow Agreement any party hereto is named or referred to, such references shall be deemed to include permitted successors or assigns thereof, and all covenants and agreements contained in this Escrow Agreement by or on behalf of any party hereto shall bind and inure to the benefit of permitted successors and assigns thereof whether or not so expressed.

Section 9.06. Execulion In Counterparts. This Escrow Agreement may be executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same agreement.

Section 9.07. Headings. The headings or titles of the several Articles and Sections hereof, and any tables of contents appended to copies hereof, shall be solely .for convenience of reference and shall not affect the meaning, construction or effect of this Escrow Agreement. All references herein to "Articles", "Sections", and other subdivisions are to the corresponding Articles, Sections, or subdivisions of this Escrow Agreement: and the words "herein", "hereof', "hereunder" and other words of similar import refer to this Agreement as a whole and not to any particular Article, Section or subdivision hereof.

IN WITNESS WHEREOF, the parties have executed this Escrow Agreement as of the date and year first above written.

ESCROW AGENT:

Community First National Bank
215 S. Seth Child Road
Manhattan, KS 66502
Neal Farmer, Sr. VP
LESSOR:

Community First National Bank
215 S. Seth Child Road
Manhattan, KS 66502
Neal Farmer, Sr. VP
LESSEE:

Central Marin Fire Authority
342 Tamalpais Drive
Corte Madera, CA94925
Dan Schwarz, Executive Manager
- 22 - MuniStd

EXHIBIT A

PAYMENT REQUEST FORM
Community First National Bank, Escrow Agent under an Escrow Agreement dated as bf 1/26/2023, by and among the said Escrow Agent, Community First National Bank (Lessor), and the Central Marin Fire Authority, (Lessee) is hereby requested to pay, from the Equipment Acquisition Fund held under said Escrow Agreement,.to the persons, firms or corporation designated below as payee, the amount set forth oppo.site each such person's firm's or corporation's name, in payment of the Acquisitior:, Costs (as defined in said Escrow Agreement) of the Equipment described on the attached page(s) designated opposite such Payee's name and account.

Pavee Egui2ment A .
----,--
~
- - -- - -
--- - VOID

TO BE UTILIZED AS A SIGNATURE CARD ONLY
By executing this Payment Request Form the Lessee hereby represents that the Payee or Payees listed above who are requesting payment have delivered the Equipment or a portion of the Equipment or performed the services to the satisfaction of the Lessee and that the amounts requested above by the Payee or Payees are proportionate with the value of the Equipment delivered or services rendered by the Payee or Payees.

Partial Disbursement. The undersigned certifies that the following documents are attached to this Payment Request Form when there is a request for a partial release of funds from the Escrow Account to pay for a portion of the Equipment: (1) Invoice from the Vendor, (2) copy of the agreement between Lessee and Vendor (if requested by the Lessor or Escrow Agent), (3) front and back copy of the original MSO/Title (if payment from Escrow Account is for a chassis) listing Community First National Bank and/or its assigns as the first lien holder. By executing this Payment Request Form and attaching the documenls as required above, the Lessee shall be deemed to have accepted this portion of the Equipment for all purposes under the Lease, including. without limitation, the obligation of Lessee to make the Rental Payments with respect thereto In a proportionate amount of the total Rental Payment. By executing this Payment Recjuesl Form Le.ssee agrees that Lessee is the title owner to this portion of the Equipment and that in the event that any third party makes a claim to such title that Lessee will take all measures necessary to secure title including, without limitation, the appropriation of additional funds to secure title to this portion of the Equipment and keep the Lease in full force and effect.

Final Disbursement. The undersigned certifies that the following documents are attached to this Payment Request Form when there is a final release of funds from the Escrow Account: (1) Final Vendor Invoice, (2) Signed Acceptance Certificate, (3) Insurance Certificate, (4) front and back copy of the original MSO/Title listing Community First National Bank and/or its assigns as first lien holder (if not already received). By executing this Payment Request Form and attaching the documents as required above, the Lessee shall be deemed to have accepted the Equipment for all purposes under the Lease, including, without limitation, the obligation of Lessee to make the Rental Payments with respect thereto. By executing this Payment Request Form Lessee certifies that Lessee is the title owner to the Equipment and that in the event that any third party makes a claim to such title that Lessee will take all measures necessary to secure title including, without limitalion, the appropriation of additional funds to secure title to the Equipment and keep the Lease in full force and effect.

LESSEE:

Central Marin Fire Authority
Dan Schwarz, Executive Manager
Signature Signature of additional authorized individual (optional) Name and Title
~ 23 ~MuniStd

TAX COMPLIANCE AGREEMENT AND NO ARBITRAGE CERTIFICATE
This Tax Compliance Agreement and No Arbitrage Certificate is issued in connection with that certain Schedule of Equipment No. 01, dated 1/26/2023 to Master Equipment Lease Purchase Agreement dated as 1/26/2023 by and between Community First National Bank, ("Lessor") and Central Marin Fire Authority ("Lessee").

1. In General.

1.1. This Certificate is executed for the purpose of establishing the reasonable expectations of Lessee as to future events regarding the financing of certain equipment by Lessee as described in the Schedule of Equipment No. 01, dated 1/26/2023 to Master Equipment Lease Purchase. Agreement dated as of 1/26/2023 (the "Lease") be!INeen Lessor and Lessee and all related documents executed pursuant thereto and contemporaneously herewith with respect to the financing of the acquisition of One (1) New Hi-Tech Type Ill Fire Apparatus of equipment (the "Equipment; by Lessor for Lessee (the Lease and such other documents are hereinafter collectively referred to as the "Financing Documents'').

1.2. The individual executing this Certificate on behalf of Lessee is an officer of Lessee delegated with the responsibility of reviewing and executing the Financing Documents.

1.3. To the best of the undersigned's knowledge, information and belief, the expectations contained in this Certificate are reasonable.

1.4. Lessee has not been notified of any listing or proposed listing of it by the Internal Revenue Service as an issuer whose certifications as to arbitrage may not be relied upon.

1.5. The rental payments due under the Financing Documents will be made with monies retained in Lessee's general operatirig fund (or an account or sub account therein). No sinking, debt service, reserve or similar fund or account will be maintained for the payment of the rental payments due under the Financing Documents or pledged as security therefor.

1.6. If any other governmental obligations were or are being issued by or on behalf of Lessee within fifteen (15) days of the date of issuance of the Financing Documents, such obligations either (i) were not or are not being Issued or sold pursuant to a common plan of financing with, or (ii) will not be paid out of substantially the same source of funds as, the financing pursuant to the Financing Documents.

2. Purpose of the Financing Documents.

2.1. The Financing Documents are being entered into for the purpose of providing funds for financing the cost of acquiring, equipping and installing the Equipment which is essential to the governmental functions of Lessee, which Equipment is described in the Equipment Description executed and delivered by Lessee pursuant to the Financing Documents. The principal amount represented by the Financing Documents, or $547 613.00 will be deposited in escrow by Lessor at closing and held by Community First National Bank, as Escrow Agent (the "Escrow Agent") pending acquisition of the Equipment under the terms of that certain Escrow Agreement dated as of 1/26/2023 (the "Escrow Agreement"), by and among Lessor, Lessee and Escrow Agent.

2.2, No portion of the principal amount represented by the Financing Documents will be used as a substitute for other funds which were otherwise to be used as a source of financing for the Equipment, or will be used, directly or indirectly, to replace funds used by Lessee to acquire investments which produce a yield materially higher than the yield to Lessor under the Financing Documents.

2.3. Lessee does not expect to sell or otherwise dispose of the Equipment, in whole or in part, at a date which is earlier than the final rental payment due under the Financing Documents.

3. Source' and Disbursement of Funds.

3.1. The principal amount represented by the Financing Documents does not exceed the amount necessary for the governmental purpose for which the Financing Documents were entered into. Such funds are expected to be needed and fully expended for payment of the ,costs of acquiring, equipping and installing the items of Equipment. .

3.2. It is contemplated that the entire amount deposited in escrow will be used to pay the acquisition cost of Equipment to the vendors or manufacturers thereof, provided that a portion of the principal amount may be paid to Lessee within such period as reimbursement for Acquisition Costs already made by it so long as the conditions set forth in Section 3.3 below are satisfied.

3.3. Lessee shall not request that it be reimbursed for Equipment acquisition cost payments already made by it unless the following conditions have been satisfied:
(a) Lessee made a declaration of its reasonable intention to reimburse the acquisition cost payment liought to be reimbursed with the proceeds of a borrowing not later than sixty (60) days after the date on which it made the payment, which declaration satisfies the "Official Intent Requirement" set forth in Treas. Reg. Sec.1.150-2;
(b) The reimbursement being requested will be made by written allocation before the later of eighteen (18) months after the acquisition cost payment was made or eighteen (18) months after the items of Equipment to which such payment relates were placed in service; (c) The entire payment with respect to which reimbursement is being sought is a capital expenditure, being a cost of type properly chargeable to a capital account under general federal income tax principles; and (d) Lessee will use any reimbursement payment for general operating expenses and not In a manner which could be construed as an artifice or device under Treas. Reg. Sec. 1. 148-10 by, virtue of, among other things, use to refund, or to create or increase a sinking, reserve or replacement fund with respect to, any other obligations issued· by ii.

4. Temporary Period.

4.1. Lessee expects, within six months from the date of issuance of the Financing Documents, (a) to have had disbursed from escrow an amount in excess of the lesser 2 1/2% of the amount deposited by Lessor in escrow or $100,000, or (b) to enter into binding obligations with third parties obligating Lessee to spend such amount.

4.2. The ordering and acceptance of the items of Equipment will proceed with due diligence to the date of final acceptance of the Equipment.

4.3. The items of Equipment being acquired by Lessee will be delivered at various limes. At least 15% of the sum of the amount deposited in escrow and the reasonably anticipated interest earnings thereon will be used to pay the acquisition price of items of Equipment within six months from the date of issuance of the Financing Documents; at least 60% of the sum of the amount deposited in escrow and the reasonably anticipated interest earnings thereon will be used to pay the acquisition cost of items of Equipment within 12 months from the date of issuance of the Financing Documents; and 100% of the amount deposited in escrow and interest earnings thereon will be used to pay the acquisition cost of items of Equipment prior to 18 months from the date of issuance of the Financing Documents.

4.4. The total acquisition cost of the Equipment is not required to be paid to the vendors or manufacturers thereof until the Equipment has been accepted by Lessee.

5. Escrow Account.

5.1. The Financing Documents provide that the monies deposited in escrow shall be invested until payments to the vendor(s) or manufacturer(s) of the Equipment are due. Lessee will ensure that such investment will not result in Lessee's obligations under the Financing Docume_nts being treated as an "arbitrage bond'~ or a "federally guaranteed bond" within the meaning of Section 148(a) or Section 149(b) of the Internal Revenue Code of 1986, as amended (the "Code"), respectively. Any monies which are earned from the investment of these funds shall be labeled as interest earned. All such monies will be disbursed on or promptly after the date that Lessee accepts the equipment. - 24 -MuniStd

6. Exempt Use.

6.1. No part of the proceeds of the Financing Documents or the Equipment will be used in any "private business use" within the meaning of Section 141(b)(6) of the Internal Revenue Code of 1986, as amended.

6.2. No part of the proceeds of the Financing Documents will be used, directly or indirectly, to inake or finance any loans to non-governmental entities or to any governmental agencies other than Lessee. ·

7. No Federal Guarantee.
· 7 .1. Payment of the principal or interest due under the Financing Documents is not directly or indirectly guaranteed, in whole or in part, by the United States or an agency or instrumentality thereof.

7.2. No portion of the proceeds under the Financing Documents shall be (i) used in making loans, the payment of principal or interest of which are to be guaranteed, in whole or in part, by the United States or any agency or instrumentality thereof, or (ii) invested, directly or indirectly, In federally Insured deposits or accounts if such inveslmen! would cause the financing under the Financing Documents to be federally guaranteed within the meaning of Section 149(b) of the Code.

8. Mls·cellaneous.

8.1. Lessee agrees to comply with the rebate requirement set forth in Section 148(f) of the Code in the event that for any reason it is applicable to the financing pursuant to Financing Documents.

8.2. Lessee shall keep a complete and accurate record of all owners or assignees of the Financing Documents in form and·substance satisfactory to comply with Section 149(a) of the Code unless Lessor or its assignee agrees to act as Lessee's agent for such purpose.

8.3. Lessee shall maintairi complete and accurate records establishing the expenditure of the proceeds of the Financing Documents and interest earnings thereon for a period of five years after payment in full under the Financing Documents.

IN WITNESS WHEREOF, this Tax Compliance Agreement and No Arbitrage Certificate has been executed on behalf of Lessee as of the date set forth below. · ·
LESSEE:

Central Marin Fire Authority
Dan Schwarz, Executive Manager
Date
- 25 -MuniStd
Form8038•G Information Return for Tax-Exempt Governmental Bonds ► Under Internal Revenue Code section 149(e) (Rev. October 2021) ► See separate instructions. 0MB No. 1545-0047 Department of the Treasury Caution: If the issue price is under $100,000, use Form 8038-GC.

Internal Revenue Service ► Go to www.irs.gov/F8038G for instructions an_d the latest information. . . Reporting Authority Check box if Amended Return ► D 1 Issuer's name 2 Issuer's employer identification number (EIN) Central Marin Fire Authority 82-2520827
3a Name of person (other than issuer) with whom the IRS may communicate about this return (see instructions) 3b Telephone number of other person shown on 3a 4 Number and street (or P.O. box if mall is not delivered to street address) I Room/suite 5 Report number (Far IRS Use Only) 342 Tamalpais Drive l317 -,
6 City, town, or post office, state, and ZIP code 7 Date of issue Corte Madera, CA 94925 01/26/2023
8 Name of issue 9 CUSIP number
Master Equipment Lease Purchase Agreement
10a Name and title of officer or other employee of the issuer whom the IRS may call for more information •10b Telephone number of officer or other employee shown on 1 0a
!.1,:1•··· Type of Issue (Enter the issue price.) See the instructions and attach schedule. 11 Education.
12 Health and hospital
13 Transportation
14 Public safety .
15 Environment (including sewage bonds)
16 Housing
17 Utilities
18 Other. Describe ►
19a If bonds are TANs or RANs, check only box 19a ► □ b If bonds are BANs, check ·only box 19b ► □ 20 If bonds are in the form of a lease or installment sale, check box ► □ 1•~• 'I Description of Bonds. Complete for the entire issue for which this form is being filed. (c) Stated redemption (d) Weighted (a) Final maturity date (b) Issue price price at maturity average maturity 21 12/01/2028 $ $547,613.00 $ NIA 6
. . Uses of Proceeds of Bond Issue (including underwriters' discount) 22 Proceeds used for accrued interest
23 Issue price of entire issue (enter amount from line 21, column (b)) 24 Proceeds used for bond issuance costs (including underwriters' discount) 24 25 Proceeds used for credit enhancement 25
26 Proceeds allocated to reasonably required reserve or replacement fund 26 27 Proceeds used to refund prior tax-exempt bonds. Complete Part V . 27 28 Proceeds used to refund prior taxable bonds. Complete Part V 28 29 Total (add lines 24 through 28) .
30 Nonrefunding proceeds of the issue (subtract line 29 from line 23 and enter amount here) -· . Description of Refunded Bonds. Complete this part only for refunding bonds. 31 Enter the remaining weighted average maturity of the tax-exempt borids to be refunded . 32 Enter the remaining weighted average maturity of the taxable bonds to be refunded . 33 Enter the last date on which the refunded tax-exempt bonds will be called (MM/DD/YYYY) 34 Enter the date(s) the refunded bonds were issued ► (MM/DD/YYYY) For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 63773S years
►
►
►
11 12
13 14 $547,613.00
15 16
17 18
(e)Yield

4.644 %
22 23
29 30
years
years
Form 8038-G (Rev. 10-2021)
Form 8038-G (Rev. 10-2021) Page2
Miscellaneous
35 Enter the amount of the state volume cap allocated to the issue under section 141 (b)(5) 35 36a Enter the amount bf gross proceeds invested or to be invested in a guaranteed investment contract (GIC). See instructions ,._3_6_a ______ _
b Enter the final maturity date of the GIC ► (MM/DD/YYYY) __________ _ c Enter the name of the GIC provider ► __________________ _ 37 Pooled financings: Enter the amount of the proceeds of this issue that are to be used to make loans to other governmental units . . . . . . . ..___.__ 37 ______ _ 38a If this issue is a loan made from the proceeds of another tro<-exempt issue, check box ► D and enter the following information:
b Enter the date of the master pool bond ► (MM/DDIYYYY) _ ______________ _ c Enter the EIN of the issuer of the master pool bond ------------------ d Enter the name of the issuer of the master pool bond ► ________________ _ 39 If the issuer has designated the issue under section 265{b){3)(B)(i)(III) (small issuer exception), check box 40 If the issuer has elected to pay a penalty in lieu of arbitrage rebate, check box . 41a If the issuer has identified a hedge, check here ► D and enter the following information:
b Name of hedge provider ► ________________ _ c Type of hedge ►------------------- d Term of hedge ----------- -------
►
►
42 If the issuer has superintegrated the hedge, check box . ► D 43 If the issuer has established written procedures to ensure that all nonqualified bonds of this issue are remediated according to the requirements under the Code and Regulations (see instructions), check box . ► D 44 If the issuer has established written procedures to monitor the requirements of section 148, check box . ► □ 45a If some portion of the proceeds was used to reimburse expenditures, check here ► D and enter the amount of reimbursement . . . ► --------------- b Enter the date the official intent was adopted ► (MM/DD/YYYY) Signature
and
Consent
Paid
Preparer
Use Only
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and s.tatements, and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that I consent to the IRS's disclosure of the issuer's return information, as necessary to process this return, to the person that I have authorized above. ► Signature of issuer's authorized representative Date
Print/Type preparer's name I Preparer's signature
Firm's name ►
Firm's address ►
► Dan Schwarz, Executive Manager
Type or print name and title
I Date I Check D if I PTIN
self-employed
I Firm's EIN ►
I Phone no.

Form 8038-G (Rev. 10-2021)
ATTACHMENT 4
Hi-Tech Emergency Vehicle Services, Inc. Construction CAD Drawings. 'w'IELEN LED r--
HMW,Y HDSE REEL 200' CF 3/4'
MCDEL I GH-713-L REV. A
2:0 GAL, fDAH TANK
LEN LED TELESCll'ING LIGHTS
150' CF 1-3/4' HIJSE <EACH SIDE>

XED LID EACH SIDE
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<EACH SIDE>
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1-----------119,0-----------i------se.o-----+------70.S --------96.0--------- i----------------1n.o---------------i
:l:80,0
8 LEFT SIDE VIEW
3/16' ALUMI- TREADPLATE COVERS
(1901 COMPLIANT>
1-1/2:' DISCHARGE
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l--------79.5------+----------------177.0----------------1---44.0� S.i!:I --------------------------300.S------------------------- ,----------------------------305.75---------------------------

RIGHT SIDE VIEW

REAR VIEW
•
:1:113.0

COMPARTMENT DIMENSIONS
OPENJNG_
L 1.61.5'Wx32n
Hx18"0 L 1.51.5
n
Wx28"H
L2.30n
Wx60n
Hx18/22"0 L2.27wx
R3.23.5'Wx18nHx16.5n0 R3.34"W

15.75"0 R
T2.52"Wx38''Hx1.6J!l0"0

HI-TECH EMERGENCY VEHICLE SERVICE
444 W. GREGER ST. OAKDALE, CA. 95361 (209)847-3042
�
OOE: 2-12-16
500 GAL.WATER TANK / 20 GAL FOAM TANK
NOf'J: MJ. DllllNSIONS ARI APPROllllAfl 1-B
ATTACHMENT 5
Hi-Tech Emergency Vehicle Services, Inc. Purchase Proposal

CENTRAL MARIN FIRE COUNCIL

STAFF REPORT
1 VII.C.

REPORT DATE: January 25,2023
MEETING DATE: February 09, 2023
TO: Central Marin Fire Authority Council
FROM: Ruben Martin, Fire Chief
SUBJECT: Authorize the Executive Management Committee the Ability to Provide an Enhanced Benefit Package to New Employees.
       
RECOMMENDED ACTION:

That the Central Marin Fire Authority Council authorize the Executive Management Committee the ability to provide an enhanced benefit package to new employees.

BACKGROUND:

Over the past several years, the fire service in California has seen a decline in entry-level firefighters and firefighter paramedics applicants, that was traditionally seen and/or experienced in other first responder professions such as law enforcement. Several agencies throughout the State have changes their recruitment tactics to attract entry level and lateral firefighters and/or firefighter paramedics. Some of the tactics and strategies have included enhanced benefit packages (vacation and sick time), hiring bonuses, paramedic school tuition reimbursement, and/or paying new employees to attend paramedic school with full living expenses while in school.

In the past few years Central Marin Fire Authority has had a difficult time attracting/recruiting qualified entry level firefighter paramedics. As an example, in the most recent recruitment process, we have 1 qualified candidate out of 9 applicants for 4 open positions. The shortage of qualified candidates has created an environment where fire departments are now beginning to recruit and/or hire firefighters (experienced) from other agencies by enticing them with enhanced hiring packages. CMFA has experienced this firsthand; we have lost a total of 5 firefighter paramedics within the past 24 months to outside agencies.

DISCUSSION:

Central Marin Fire Authority command staff, the Human Resources Director, and the Executive Management team have been strategizing on ways to attract qualified and/or experienced candidates. To meet these recruitment needs, we are asking that the CMFA Fire Council authorize the Executive Management team the ability to offer an enhanced benefit package that may include an established accrual benefit package (sick and vacation time), and/or tuition reimbursement for paramedic school.

ENVIRONMENTAL IMPACT:

This activity is not defined as a project under CEQA (Section 15378 CEQA Guidelines).

FISCAL IMPACT:
 $3,500.00 to $15,000.00 per employee
OPTIONS:

1. Authorize the executive management team to offer an enhanced benefit package, which may include paramedic school tuition reimbursement.

2. Do not authorize the executive management team to offer an enhanced benefit package, which may include paramedic school tuition reimbursement, and provide direction to staff.

3. Take no action at this time.

ATTACHMENTS:

1. Draft Enhanced Benefit Resolution No. 2023/03
ATTACHMENT 1
Draft Resolution No. 2023/03
RESOLUTION NO. 2023/03

A RESOLUTION OF THE FIRE COUNCIL OF THE CENTRAL MARIN FIRE

AUTHORITY AUTHORIZING THE EXECUTIVE MANAGEMENT TEAM TO

OFFER ENHANCED BENEFITS AND PARAMEDIC SCHOOL TUITION

REIMBURSEMENT FOR NEW EMPLOYEES
WHEREAS, in the past few years, Central Marin Fire Authority (CMFA) has had difficulty attracting and recruiting qualified entry-level firefighter paramedics; and WHEREAS, fire service agencies throughout California are also being impacted by the decline in interested applicants for these positions; and WHEREAS, in order to attract qualified candidates, many agencies have changed their recruitment tactics and have begun to include an enhanced benefit package with these positions; and
WHEREAS, the shortage of qualified candidates has put CMFA at a disadvantage in a competitive recruitment environment with other fire service agencies and has led to an increase in vacancies; and
WHEREAS, CMFA command staff, the contract Human Resources Manager and the Management Committee believe that the ability to offer an enhanced benefit package for new employees in these positions will increase CMFA’s ability to attract new employees.

NOW, THEREFORE, IT IS HEREBY RESOLVED, that the Fire Council of CMFA authorizes the Management Committee to review the qualifications of applicants and, when warranted as part of the hiring process, include one-time allocations of leave, cash payments to reimburse for training expenses incurred by the applicant, and other incentives deemed appropriate by the Management Committee All such hiring incentives shall be limited to one-time expenses.

IT IS HEREBY CERTIFIED that the foregoing Resolution was duly and regularly adopted by Central Marin Fire Authority Fire Council at a regular meeting thereof held on the 9th of February, 2023 to wit:

AYES:

NOES:

ABSENT:

APPROVED:

____________________________
Eli Beckman, Authority Chair
ATTEST:
___________________________
Lorena Barrera, Fire Authority Clerk

Fire Council - Central Marin Fire AuthorityFebruary 9, 2023

Fire Council - Central Marin Fire Authority
February 9, 2023